id	sid	tid	token	lemma	pos
faba-172	1	1	147	147	NUM
faba-172	1	2	finance	finance	NOUN
faba-172	1	3	,	,	PUNCT
faba-172	1	4	accounting	accounting	NOUN
faba-172	1	5	and	and	CCONJ
faba-172	1	6	business	business	NOUN
faba-172	1	7	analysis	analysis	NOUN
faba-172	1	8	volume	volume	NOUN
faba-172	1	9	5	5	NUM
faba-172	1	10	issue	issue	NOUN
faba-172	1	11	2	2	NUM
faba-172	1	12	,	,	PUNCT
faba-172	1	13	2023	2023	NUM
faba-172	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-172	1	15	issn	issn	VERB
faba-172	1	16	2603	2603	NUM
faba-172	1	17	-	-	SYM
faba-172	1	18	5324	5324	NUM
faba-172	1	19	the	the	DET
faba-172	1	20	effect	effect	NOUN
faba-172	1	21	of	of	ADP
faba-172	1	22	profitability	profitability	NOUN
faba-172	1	23	and	and	CCONJ
faba-172	1	24	leverage	leverage	NOUN
faba-172	1	25	on	on	ADP
faba-172	1	26	tax	tax	NOUN
faba-172	1	27	avoidance	avoidance	NOUN
faba-172	1	28	moderated	moderate	VERB
faba-172	1	29	by	by	ADP
faba-172	1	30	firm	firm	ADJ
faba-172	1	31	size	size	NOUN
faba-172	1	32	:	:	PUNCT
faba-172	1	33	evidence	evidence	NOUN
faba-172	1	34	from	from	ADP
faba-172	1	35	property	property	NOUN
faba-172	1	36	and	and	CCONJ
faba-172	1	37	real	real	ADJ
faba-172	1	38	estate	estate	NOUN
faba-172	1	39	companies	company	NOUN
faba-172	1	40	in	in	ADP
faba-172	1	41	indonesia	indonesia	PROPN
faba-172	1	42	sasiska	sasiska	PROPN
faba-172	1	43	rani	rani	PROPN
faba-172	1	44	1	1	NUM
faba-172	1	45	*	*	NOUN
faba-172	1	46	,	,	PUNCT
faba-172	1	47	meti	meti	PROPN
faba-172	1	48	zuliyana2	zuliyana2	PROPN
faba-172	1	49	,	,	PUNCT
faba-172	1	50	rizal	rizal	PROPN
faba-172	1	51	effendi3	effendi3	NOUN
faba-172	1	52	faculty	faculty	NOUN
faba-172	1	53	of	of	ADP
faba-172	1	54	economics	economic	NOUN
faba-172	1	55	and	and	CCONJ
faba-172	1	56	business	business	NOUN
faba-172	1	57	,	,	PUNCT
faba-172	1	58	tridinanti	tridinanti	PROPN
faba-172	1	59	university	university	PROPN
faba-172	1	60	,	,	PUNCT
faba-172	1	61	palembang	palembang	PROPN
faba-172	1	62	,	,	PUNCT
faba-172	1	63	indonesia	indonesia	PROPN
faba-172	1	64	1	1	NUM
faba-172	1	65	faculty	faculty	NOUN
faba-172	1	66	of	of	ADP
faba-172	1	67	economics	economic	NOUN
faba-172	1	68	and	and	CCONJ
faba-172	1	69	business	business	NOUN
faba-172	1	70	,	,	PUNCT
faba-172	1	71	tridinanti	tridinanti	PROPN
faba-172	1	72	university	university	PROPN
faba-172	1	73	,	,	PUNCT
faba-172	1	74	palembang	palembang	PROPN
faba-172	1	75	,	,	PUNCT
faba-172	1	76	indonesia2	indonesia2	ADV
faba-172	1	77	faculty	faculty	NOUN
faba-172	1	78	of	of	ADP
faba-172	1	79	economics	economic	NOUN
faba-172	1	80	and	and	CCONJ
faba-172	1	81	business	business	NOUN
faba-172	1	82	,	,	PUNCT
faba-172	1	83	tridinanti	tridinanti	PROPN
faba-172	1	84	university	university	PROPN
faba-172	1	85	,	,	PUNCT
faba-172	1	86	palembang	palembang	PROPN
faba-172	1	87	,	,	PUNCT
faba-172	1	88	indonesia3	indonesia3	NOUN
faba-172	1	89	*	*	PUNCT
faba-172	1	90	corresponding	correspond	VERB
faba-172	1	91	author	author	NOUN
faba-172	1	92	info	info	NOUN
faba-172	1	93	articles	article	NOUN
faba-172	1	94	abstract	abstract	ADJ
faba-172	1	95	history	history	NOUN
faba-172	1	96	article	article	NOUN
faba-172	1	97	:	:	PUNCT
faba-172	1	98	submitted	submit	VERB
faba-172	1	99	30	30	NUM
faba-172	1	100	september	september	PROPN
faba-172	1	101	2023	2023	NUM
faba-172	1	102	revised	revise	VERB
faba-172	1	103	1	1	NUM
faba-172	1	104	december	december	PROPN
faba-172	1	105	2023	2023	NUM
faba-172	1	106	accepted	accept	VERB
faba-172	1	107	13	13	NUM
faba-172	1	108	december	december	PROPN
faba-172	1	109	2023	2023	NUM
faba-172	1	110	purpose	purpose	NOUN
faba-172	1	111	:	:	PUNCT
faba-172	1	112	this	this	DET
faba-172	1	113	research	research	NOUN
faba-172	1	114	aims	aim	VERB
faba-172	1	115	to	to	PART
faba-172	1	116	determine	determine	VERB
faba-172	1	117	the	the	DET
faba-172	1	118	moderating	moderate	VERB
faba-172	1	119	role	role	NOUN
faba-172	1	120	of	of	ADP
faba-172	1	121	company	company	NOUN
faba-172	1	122	size	size	NOUN
faba-172	1	123	on	on	ADP
faba-172	1	124	the	the	DET
faba-172	1	125	influence	influence	NOUN
faba-172	1	126	of	of	ADP
faba-172	1	127	profitability	profitability	NOUN
faba-172	1	128	and	and	CCONJ
faba-172	1	129	leverage	leverage	NOUN
faba-172	1	130	on	on	ADP
faba-172	1	131	tax	tax	NOUN
faba-172	1	132	avoidance	avoidance	NOUN
faba-172	1	133	in	in	ADP
faba-172	1	134	property	property	NOUN
faba-172	1	135	and	and	CCONJ
faba-172	1	136	real	real	ADJ
faba-172	1	137	estate	estate	NOUN
faba-172	1	138	companies	company	NOUN
faba-172	1	139	listed	list	VERB
faba-172	1	140	on	on	ADP
faba-172	1	141	the	the	DET
faba-172	1	142	bei	bei	NOUN
faba-172	1	143	in	in	ADP
faba-172	1	144	2020	2020	NUM
faba-172	1	145	2022	2022	NUM
faba-172	1	146	design	design	NOUN
faba-172	1	147	/	/	SYM
faba-172	1	148	methodology	methodology	NOUN
faba-172	1	149	/	/	SYM
faba-172	1	150	approach	approach	NOUN
faba-172	1	151	:	:	PUNCT
faba-172	1	152	this	this	DET
faba-172	1	153	research	research	NOUN
faba-172	1	154	uses	use	VERB
faba-172	1	155	quantitative	quantitative	ADJ
faba-172	1	156	methods	method	NOUN
faba-172	1	157	.	.	PUNCT
faba-172	2	1	the	the	DET
faba-172	2	2	research	research	NOUN
faba-172	2	3	population	population	NOUN
faba-172	2	4	was	be	AUX
faba-172	2	5	79	79	NUM
faba-172	2	6	companies	company	NOUN
faba-172	2	7	in	in	ADP
faba-172	2	8	the	the	DET
faba-172	2	9	property	property	NOUN
faba-172	2	10	and	and	CCONJ
faba-172	2	11	real	real	ADJ
faba-172	2	12	estate	estate	NOUN
faba-172	2	13	sub	sub	ADJ
faba-172	2	14	-	-	NOUN
faba-172	2	15	sector	sector	NOUN
faba-172	2	16	listed	list	VERB
faba-172	2	17	on	on	ADP
faba-172	2	18	the	the	DET
faba-172	2	19	indonesia	indonesia	PROPN
faba-172	2	20	stock	stock	PROPN
faba-172	2	21	exchange	exchange	NOUN
faba-172	2	22	in	in	ADP
faba-172	2	23	2020	2020	NUM
faba-172	2	24	2022	2022	NUM
faba-172	2	25	.	.	PUNCT
faba-172	3	1	the	the	DET
faba-172	3	2	sample	sample	NOUN
faba-172	3	3	in	in	ADP
faba-172	3	4	this	this	DET
faba-172	3	5	study	study	NOUN
faba-172	3	6	was	be	AUX
faba-172	3	7	10	10	NUM
faba-172	3	8	companies	company	NOUN
faba-172	3	9	.	.	PUNCT
faba-172	4	1	the	the	DET
faba-172	4	2	sampling	sample	VERB
faba-172	4	3	technique	technique	NOUN
faba-172	4	4	used	use	VERB
faba-172	4	5	purposive	purposive	ADJ
faba-172	4	6	sampling	sampling	NOUN
faba-172	4	7	.	.	PUNCT
faba-172	5	1	the	the	DET
faba-172	5	2	analytical	analytical	ADJ
faba-172	5	3	method	method	NOUN
faba-172	5	4	used	use	VERB
faba-172	5	5	in	in	ADP
faba-172	5	6	this	this	DET
faba-172	5	7	research	research	NOUN
faba-172	5	8	is	be	AUX
faba-172	5	9	moderated	moderate	VERB
faba-172	5	10	regression	regression	NOUN
faba-172	5	11	analysis	analysis	NOUN
faba-172	5	12	(	(	PUNCT
faba-172	5	13	mra	mra	NOUN
faba-172	5	14	)	)	PUNCT
faba-172	5	15	.	.	PUNCT
faba-172	6	1	findings	finding	NOUN
faba-172	6	2	:	:	PUNCT
faba-172	6	3	the	the	DET
faba-172	6	4	research	research	NOUN
faba-172	6	5	results	result	NOUN
faba-172	6	6	found	find	VERB
faba-172	6	7	that	that	SCONJ
faba-172	6	8	profitability	profitability	NOUN
faba-172	6	9	has	have	VERB
faba-172	6	10	an	an	DET
faba-172	6	11	effect	effect	NOUN
faba-172	6	12	on	on	ADP
faba-172	6	13	tax	tax	NOUN
faba-172	6	14	avoidance	avoidance	NOUN
faba-172	6	15	,	,	PUNCT
faba-172	6	16	leverage	leverage	NOUN
faba-172	6	17	has	have	VERB
faba-172	6	18	no	no	DET
faba-172	6	19	effect	effect	NOUN
faba-172	6	20	on	on	ADP
faba-172	6	21	tax	tax	NOUN
faba-172	6	22	avoidance	avoidance	NOUN
faba-172	6	23	,	,	PUNCT
faba-172	6	24	company	company	NOUN
faba-172	6	25	size	size	NOUN
faba-172	6	26	has	have	VERB
faba-172	6	27	no	no	DET
faba-172	6	28	effect	effect	NOUN
faba-172	6	29	on	on	ADP
faba-172	6	30	tax	tax	NOUN
faba-172	6	31	avoidance	avoidance	NOUN
faba-172	6	32	,	,	PUNCT
faba-172	6	33	company	company	NOUN
faba-172	6	34	size	size	NOUN
faba-172	6	35	is	be	AUX
faba-172	6	36	unable	unable	ADJ
faba-172	6	37	to	to	PART
faba-172	6	38	moderate	moderate	VERB
faba-172	6	39	the	the	DET
faba-172	6	40	effect	effect	NOUN
faba-172	6	41	of	of	ADP
faba-172	6	42	profitability	profitability	NOUN
faba-172	6	43	on	on	ADP
faba-172	6	44	tax	tax	NOUN
faba-172	6	45	avoidance	avoidance	NOUN
faba-172	6	46	,	,	PUNCT
faba-172	6	47	company	company	NOUN
faba-172	6	48	size	size	NOUN
faba-172	6	49	is	be	AUX
faba-172	6	50	not	not	PART
faba-172	6	51	able	able	ADJ
faba-172	6	52	to	to	PART
faba-172	6	53	moderate	moderate	VERB
faba-172	6	54	the	the	DET
faba-172	6	55	effect	effect	NOUN
faba-172	6	56	of	of	ADP
faba-172	6	57	leverage	leverage	NOUN
faba-172	6	58	on	on	ADP
faba-172	6	59	tax	tax	NOUN
faba-172	6	60	avoidance	avoidance	NOUN
faba-172	6	61	practical	practical	ADJ
faba-172	6	62	implications	implication	NOUN
faba-172	6	63	:	:	PUNCT
faba-172	6	64	the	the	DET
faba-172	6	65	findings	finding	NOUN
faba-172	6	66	of	of	ADP
faba-172	6	67	this	this	DET
faba-172	6	68	research	research	NOUN
faba-172	6	69	are	be	AUX
faba-172	6	70	useful	useful	ADJ
faba-172	6	71	for	for	ADP
faba-172	6	72	increasing	increase	VERB
faba-172	6	73	insight	insight	NOUN
faba-172	6	74	and	and	CCONJ
faba-172	6	75	helping	help	VERB
faba-172	6	76	companies	company	NOUN
faba-172	6	77	in	in	ADP
faba-172	6	78	determining	determine	VERB
faba-172	6	79	the	the	DET
faba-172	6	80	direction	direction	NOUN
faba-172	6	81	of	of	ADP
faba-172	6	82	their	their	PRON
faba-172	6	83	tax	tax	NOUN
faba-172	6	84	policies	policy	NOUN
faba-172	6	85	as	as	ADV
faba-172	6	86	well	well	ADV
faba-172	6	87	as	as	ADP
faba-172	6	88	being	be	AUX
faba-172	6	89	taken	take	VERB
faba-172	6	90	into	into	ADP
faba-172	6	91	consideration	consideration	NOUN
faba-172	6	92	by	by	ADP
faba-172	6	93	the	the	DET
faba-172	6	94	government	government	NOUN
faba-172	6	95	in	in	ADP
faba-172	6	96	formulating	formulate	VERB
faba-172	6	97	tax	tax	NOUN
faba-172	6	98	regulations	regulation	NOUN
faba-172	6	99	so	so	SCONJ
faba-172	6	100	as	as	SCONJ
faba-172	6	101	to	to	PART
faba-172	6	102	reduce	reduce	VERB
faba-172	6	103	gaps	gap	NOUN
faba-172	6	104	in	in	ADP
faba-172	6	105	tax	tax	NOUN
faba-172	6	106	avoidance	avoidance	NOUN
faba-172	6	107	.	.	PUNCT
faba-172	7	1	originality	originality	NOUN
faba-172	7	2	/	/	SYM
faba-172	7	3	value	value	NOUN
faba-172	7	4	:	:	PUNCT
faba-172	7	5	this	this	DET
faba-172	7	6	research	research	NOUN
faba-172	7	7	uses	use	VERB
faba-172	7	8	company	company	NOUN
faba-172	7	9	size	size	NOUN
faba-172	7	10	as	as	ADP
faba-172	7	11	a	a	DET
faba-172	7	12	moderating	moderate	VERB
faba-172	7	13	variable	variable	NOUN
faba-172	7	14	to	to	PART
faba-172	7	15	differentiate	differentiate	VERB
faba-172	7	16	this	this	DET
faba-172	7	17	research	research	NOUN
faba-172	7	18	from	from	ADP
faba-172	7	19	previous	previous	ADJ
faba-172	7	20	research	research	NOUN
faba-172	7	21	so	so	SCONJ
faba-172	7	22	that	that	SCONJ
faba-172	7	23	it	it	PRON
faba-172	7	24	is	be	AUX
faba-172	7	25	hoped	hope	VERB
faba-172	7	26	that	that	SCONJ
faba-172	7	27	it	it	PRON
faba-172	7	28	can	can	AUX
faba-172	7	29	provide	provide	VERB
faba-172	7	30	broader	broad	ADJ
faba-172	7	31	insight	insight	NOUN
faba-172	7	32	into	into	ADP
faba-172	7	33	tax	tax	NOUN
faba-172	7	34	avoidance	avoidance	NOUN
faba-172	7	35	practices	practice	NOUN
faba-172	7	36	.	.	PUNCT
faba-172	8	1	paper	paper	NOUN
faba-172	8	2	type	type	NOUN
faba-172	8	3	:	:	PUNCT
faba-172	8	4	research	research	NOUN
faba-172	8	5	paper	paper	NOUN
faba-172	8	6	keywords	keyword	NOUN
faba-172	8	7	:	:	PUNCT
faba-172	9	1	tax	tax	NOUN
faba-172	9	2	avoidance	avoidance	NOUN
faba-172	9	3	,	,	PUNCT
faba-172	9	4	profitability	profitability	NOUN
faba-172	9	5	,	,	PUNCT
faba-172	9	6	leverage	leverage	NOUN
faba-172	9	7	,	,	PUNCT
faba-172	9	8	firm	firm	ADJ
faba-172	9	9	size	size	NOUN
faba-172	9	10	.	.	PUNCT
faba-172	10	1	jel	jel	PROPN
faba-172	10	2	:	:	PUNCT
faba-172	10	3	g32	g32	NOUN
faba-172	10	4	,	,	PUNCT
faba-172	10	5	h26	h26	PROPN
faba-172	10	6	,	,	PUNCT
faba-172	10	7	m4	m4	PROPN
faba-172	10	8	.	.	PUNCT
faba-172	10	9	*	*	PUNCT
faba-172	10	10	address	address	NOUN
faba-172	10	11	correspondence	correspondence	NOUN
faba-172	10	12	:	:	PUNCT
faba-172	11	1	e	e	X
faba-172	11	2	-	-	NOUN
faba-172	11	3	mail	mail	NOUN
faba-172	11	4	:	:	PUNCT
faba-172	11	5	sasiska_rani@univ	sasiska_rani@univ	NUM
faba-172	11	6	-	-	PUNCT
faba-172	11	7	tridinanti.ac.id1	tridinanti.ac.id1	PRON
faba-172	11	8	meti_zuliyana@univ	meti_zuliyana@univ	NOUN
faba-172	11	9	-	-	PUNCT
faba-172	11	10	tridinanti.ac.id2	tridinanti.ac.id2	PRON
faba-172	11	11	rizal_effendi@univ	rizal_effendi@univ	NOUN
faba-172	11	12	-	-	NOUN
faba-172	11	13	tridinanti.ac.id3	tridinanti.ac.id3	PRON
faba-172	11	14	mailto:sasiska_rani@univ-tridinanti.ac.id	mailto:sasiska_rani@univ-tridinanti.ac.id	PROPN
faba-172	11	15	mailto	mailto	NOUN
faba-172	11	16	:	:	PUNCT
faba-172	11	17	meti_zuliyana@univ	meti_zuliyana@univ	NOUN
faba-172	11	18	-	-	PUNCT
faba-172	11	19	tridinanti.ac.id2	tridinanti.ac.id2	DET
faba-172	11	20	https://orcid.org/0000-0002-8859-8363	https://orcid.org/0000-0002-8859-8363	ADJ
faba-172	11	21	https://orcid.org/0000-0001-8762-2870	https://orcid.org/0000-0001-8762-2870	NOUN
faba-172	11	22	https://orcid.org/0000-0001-8903-6269	https://orcid.org/0000-0001-8903-6269	PROPN
faba-172	11	23	sasiska	sasiska	NOUN
faba-172	11	24	rani	rani	PROPN
faba-172	11	25	,	,	PUNCT
faba-172	11	26	meti	meti	PROPN
faba-172	11	27	zuliyana	zuliyana	PROPN
faba-172	11	28	and	and	CCONJ
faba-172	11	29	rizal	rizal	PROPN
faba-172	11	30	effendi/	effendi/	NUM
faba-172	11	31	finance	finance	NOUN
faba-172	11	32	,	,	PUNCT
faba-172	11	33	accounting	accounting	NOUN
faba-172	11	34	and	and	CCONJ
faba-172	11	35	business	business	NOUN
faba-172	11	36	analysis	analysis	NOUN
faba-172	11	37	,	,	PUNCT
faba-172	11	38	volume	volume	NOUN
faba-172	11	39	5	5	NUM
faba-172	11	40	,	,	PUNCT
faba-172	11	41	issue	issue	NOUN
faba-172	11	42	2	2	NUM
faba-172	11	43	,	,	PUNCT
faba-172	11	44	2023	2023	NUM
faba-172	11	45	148	148	NUM
faba-172	11	46	introduction	introduction	NOUN
faba-172	11	47	taxes	taxis	NOUN
faba-172	11	48	are	be	AUX
faba-172	11	49	the	the	DET
faba-172	11	50	largest	large	ADJ
faba-172	11	51	source	source	NOUN
faba-172	11	52	of	of	ADP
faba-172	11	53	state	state	NOUN
faba-172	11	54	revenue	revenue	NOUN
faba-172	11	55	in	in	ADP
faba-172	11	56	indonesia	indonesia	PROPN
faba-172	11	57	.	.	PUNCT
faba-172	12	1	however	however	ADV
faba-172	12	2	,	,	PUNCT
faba-172	12	3	for	for	ADP
faba-172	12	4	taxpayers	taxpayer	NOUN
faba-172	12	5	,	,	PUNCT
faba-172	12	6	especially	especially	ADV
faba-172	12	7	companies	company	NOUN
faba-172	12	8	,	,	PUNCT
faba-172	12	9	they	they	PRON
faba-172	12	10	view	view	VERB
faba-172	12	11	taxes	taxis	NOUN
faba-172	12	12	as	as	ADP
faba-172	12	13	a	a	DET
faba-172	12	14	burden	burden	NOUN
faba-172	12	15	that	that	PRON
faba-172	12	16	can	can	AUX
faba-172	12	17	reduce	reduce	VERB
faba-172	12	18	their	their	PRON
faba-172	12	19	profits	profit	NOUN
faba-172	12	20	.	.	PUNCT
faba-172	13	1	this	this	PRON
faba-172	13	2	is	be	AUX
faba-172	13	3	supported	support	VERB
faba-172	13	4	by	by	ADP
faba-172	13	5	agency	agency	NOUN
faba-172	13	6	theory	theory	NOUN
faba-172	13	7	which	which	PRON
faba-172	13	8	states	state	VERB
faba-172	13	9	that	that	SCONJ
faba-172	13	10	there	there	PRON
faba-172	13	11	is	be	VERB
faba-172	13	12	a	a	DET
faba-172	13	13	conflict	conflict	NOUN
faba-172	13	14	of	of	ADP
faba-172	13	15	interest	interest	NOUN
faba-172	13	16	between	between	ADP
faba-172	13	17	agents	agent	NOUN
faba-172	13	18	(	(	PUNCT
faba-172	13	19	companies	company	NOUN
faba-172	13	20	)	)	PUNCT
faba-172	13	21	and	and	CCONJ
faba-172	13	22	principals	principal	NOUN
faba-172	13	23	(	(	PUNCT
faba-172	13	24	government	government	NOUN
faba-172	13	25	)	)	PUNCT
faba-172	13	26	.	.	PUNCT
faba-172	14	1	the	the	DET
faba-172	14	2	government	government	NOUN
faba-172	14	3	wants	want	VERB
faba-172	14	4	to	to	PART
faba-172	14	5	maximize	maximize	VERB
faba-172	14	6	state	state	NOUN
faba-172	14	7	revenues	revenue	NOUN
faba-172	14	8	from	from	ADP
faba-172	14	9	taxes	taxis	NOUN
faba-172	14	10	by	by	ADP
faba-172	14	11	ensuring	ensure	VERB
faba-172	14	12	that	that	SCONJ
faba-172	14	13	taxpayers	taxpayer	NOUN
faba-172	14	14	pay	pay	VERB
faba-172	14	15	taxes	taxis	NOUN
faba-172	14	16	according	accord	VERB
faba-172	14	17	to	to	ADP
faba-172	14	18	statutory	statutory	ADJ
faba-172	14	19	regulations	regulation	NOUN
faba-172	14	20	.	.	PUNCT
faba-172	15	1	however	however	ADV
faba-172	15	2	,	,	PUNCT
faba-172	15	3	companies	company	NOUN
faba-172	15	4	as	as	SCONJ
faba-172	15	5	taxpayers	taxpayer	NOUN
faba-172	15	6	try	try	VERB
faba-172	15	7	to	to	PART
faba-172	15	8	pay	pay	VERB
faba-172	15	9	the	the	DET
faba-172	15	10	minimum	minimum	ADJ
faba-172	15	11	tax	tax	NOUN
faba-172	15	12	possible	possible	ADJ
faba-172	15	13	.	.	PUNCT
faba-172	16	1	because	because	SCONJ
faba-172	16	2	of	of	ADP
faba-172	16	3	this	this	PRON
faba-172	16	4	,	,	PUNCT
faba-172	16	5	the	the	DET
faba-172	16	6	practice	practice	NOUN
faba-172	16	7	of	of	ADP
faba-172	16	8	tax	tax	NOUN
faba-172	16	9	avoidance	avoidance	NOUN
faba-172	16	10	has	have	AUX
faba-172	16	11	emerged	emerge	VERB
faba-172	16	12	.	.	PUNCT
faba-172	17	1	the	the	DET
faba-172	17	2	many	many	ADJ
faba-172	17	3	tax	tax	NOUN
faba-172	17	4	avoidance	avoidance	NOUN
faba-172	17	5	practices	practice	NOUN
faba-172	17	6	carried	carry	VERB
faba-172	17	7	out	out	ADP
faba-172	17	8	by	by	ADP
faba-172	17	9	taxpayers	taxpayer	NOUN
faba-172	17	10	cause	cause	VERB
faba-172	17	11	low	low	ADJ
faba-172	17	12	levels	level	NOUN
faba-172	17	13	of	of	ADP
faba-172	17	14	tax	tax	NOUN
faba-172	17	15	revenue	revenue	NOUN
faba-172	17	16	in	in	ADP
faba-172	17	17	indonesia	indonesia	PROPN
faba-172	17	18	(	(	PUNCT
faba-172	17	19	badertscher	badertscher	PROPN
faba-172	17	20	et	et	PROPN
faba-172	17	21	al	al	PROPN
faba-172	17	22	.	.	PROPN
faba-172	17	23	2018	2018	NUM
faba-172	17	24	)	)	PUNCT
faba-172	17	25	.	.	PUNCT
faba-172	18	1	the	the	DET
faba-172	18	2	country	country	NOUN
faba-172	18	3	loses	lose	VERB
faba-172	18	4	significant	significant	ADJ
faba-172	18	5	amounts	amount	NOUN
faba-172	18	6	of	of	ADP
faba-172	18	7	tax	tax	NOUN
faba-172	18	8	due	due	ADP
faba-172	18	9	to	to	ADP
faba-172	18	10	tax	tax	NOUN
faba-172	18	11	avoidance	avoidance	NOUN
faba-172	18	12	practices	practice	NOUN
faba-172	18	13	(	(	PUNCT
faba-172	18	14	lolana	lolana	ADJ
faba-172	18	15	and	and	CCONJ
faba-172	18	16	dwimulyani	dwimulyani	PROPN
faba-172	18	17	2019	2019	NUM
faba-172	18	18	)	)	PUNCT
faba-172	18	19	.	.	PUNCT
faba-172	19	1	one	one	NUM
faba-172	19	2	way	way	NOUN
faba-172	19	3	to	to	PART
faba-172	19	4	carry	carry	VERB
faba-172	19	5	out	out	ADP
faba-172	19	6	tax	tax	NOUN
faba-172	19	7	planning	planning	NOUN
faba-172	19	8	that	that	PRON
faba-172	19	9	is	be	AUX
faba-172	19	10	legal	legal	ADJ
faba-172	19	11	and	and	CCONJ
faba-172	19	12	does	do	AUX
faba-172	19	13	not	not	PART
faba-172	19	14	violate	violate	VERB
faba-172	19	15	the	the	DET
faba-172	19	16	law	law	NOUN
faba-172	19	17	is	be	AUX
faba-172	19	18	to	to	PART
faba-172	19	19	avoid	avoid	VERB
faba-172	19	20	tax	tax	NOUN
faba-172	19	21	(	(	PUNCT
faba-172	19	22	pradana	pradana	NOUN
faba-172	19	23	and	and	CCONJ
faba-172	19	24	sartika	sartika	NOUN
faba-172	19	25	2022	2022	NUM
faba-172	19	26	)	)	PUNCT
faba-172	19	27	.	.	PUNCT
faba-172	20	1	tax	tax	NOUN
faba-172	20	2	avoidance	avoidance	NOUN
faba-172	20	3	is	be	AUX
faba-172	20	4	a	a	DET
faba-172	20	5	strategy	strategy	NOUN
faba-172	20	6	for	for	SCONJ
faba-172	20	7	taxpayers	taxpayer	NOUN
faba-172	20	8	to	to	PART
faba-172	20	9	reduce	reduce	VERB
faba-172	20	10	taxes	taxis	NOUN
faba-172	20	11	by	by	ADP
faba-172	20	12	taking	take	VERB
faba-172	20	13	advantage	advantage	NOUN
faba-172	20	14	of	of	ADP
faba-172	20	15	loopholes	loophole	NOUN
faba-172	20	16	in	in	ADP
faba-172	20	17	tax	tax	NOUN
faba-172	20	18	law	law	NOUN
faba-172	20	19	so	so	SCONJ
faba-172	20	20	that	that	SCONJ
faba-172	20	21	there	there	PRON
faba-172	20	22	are	be	VERB
faba-172	20	23	no	no	DET
faba-172	20	24	differences	difference	NOUN
faba-172	20	25	in	in	ADP
faba-172	20	26	views	view	NOUN
faba-172	20	27	between	between	ADP
faba-172	20	28	taxpayers	taxpayer	NOUN
faba-172	20	29	and	and	CCONJ
faba-172	20	30	tax	tax	NOUN
faba-172	20	31	authorities	authority	NOUN
faba-172	20	32	(	(	PUNCT
faba-172	20	33	lestari	lestari	NOUN
faba-172	20	34	2020	2020	NUM
faba-172	20	35	)	)	PUNCT
faba-172	20	36	.	.	PUNCT
faba-172	21	1	tax	tax	NOUN
faba-172	21	2	avoidance	avoidance	NOUN
faba-172	21	3	is	be	AUX
faba-172	21	4	an	an	DET
faba-172	21	5	effort	effort	NOUN
faba-172	21	6	made	make	VERB
faba-172	21	7	to	to	PART
faba-172	21	8	minimize	minimize	VERB
faba-172	21	9	taxes	taxis	NOUN
faba-172	21	10	by	by	ADP
faba-172	21	11	exploiting	exploit	VERB
faba-172	21	12	loopholes	loophole	NOUN
faba-172	21	13	in	in	ADP
faba-172	21	14	the	the	DET
faba-172	21	15	tax	tax	NOUN
faba-172	21	16	law	law	NOUN
faba-172	21	17	.	.	PUNCT
faba-172	22	1	tax	tax	NOUN
faba-172	22	2	avoidance	avoidance	NOUN
faba-172	22	3	is	be	AUX
faba-172	22	4	an	an	DET
faba-172	22	5	implementation	implementation	NOUN
faba-172	22	6	of	of	ADP
faba-172	22	7	the	the	DET
faba-172	22	8	concept	concept	NOUN
faba-172	22	9	of	of	ADP
faba-172	22	10	tax	tax	NOUN
faba-172	22	11	reduction	reduction	NOUN
faba-172	22	12	by	by	ADP
faba-172	22	13	a	a	DET
faba-172	22	14	company	company	NOUN
faba-172	22	15	in	in	ADP
faba-172	22	16	a	a	DET
faba-172	22	17	legal	legal	ADJ
faba-172	22	18	way	way	NOUN
faba-172	22	19	due	due	ADP
faba-172	22	20	to	to	ADP
faba-172	22	21	imperfections	imperfection	NOUN
faba-172	22	22	in	in	ADP
faba-172	22	23	tax	tax	NOUN
faba-172	22	24	law	law	NOUN
faba-172	22	25	(	(	PUNCT
faba-172	22	26	suryantari	suryantari	ADJ
faba-172	22	27	and	and	CCONJ
faba-172	22	28	mimba	mimba	ADJ
faba-172	22	29	2022	2022	NUM
faba-172	22	30	)	)	PUNCT
faba-172	22	31	.	.	PUNCT
faba-172	23	1	however	however	ADV
faba-172	23	2	,	,	PUNCT
faba-172	23	3	the	the	DET
faba-172	23	4	practice	practice	NOUN
faba-172	23	5	of	of	ADP
faba-172	23	6	tax	tax	NOUN
faba-172	23	7	avoidance	avoidance	NOUN
faba-172	23	8	causes	cause	VERB
faba-172	23	9	a	a	DET
faba-172	23	10	lot	lot	NOUN
faba-172	23	11	of	of	ADP
faba-172	23	12	losses	loss	NOUN
faba-172	23	13	for	for	ADP
faba-172	23	14	the	the	DET
faba-172	23	15	state	state	NOUN
faba-172	23	16	,	,	PUNCT
faba-172	23	17	amounting	amount	VERB
faba-172	23	18	to	to	ADP
faba-172	23	19	hundreds	hundred	NOUN
faba-172	23	20	of	of	ADP
faba-172	23	21	billions	billion	NOUN
faba-172	23	22	of	of	ADP
faba-172	23	23	rupiah	rupiah	NOUN
faba-172	23	24	each	each	DET
faba-172	23	25	year	year	NOUN
faba-172	23	26	,	,	PUNCT
faba-172	23	27	originating	originate	VERB
faba-172	23	28	from	from	ADP
faba-172	23	29	the	the	DET
faba-172	23	30	state	state	NOUN
faba-172	23	31	's	's	PART
faba-172	23	32	tax	tax	NOUN
faba-172	23	33	sector	sector	NOUN
faba-172	23	34	revenues	revenue	NOUN
faba-172	23	35	(	(	PUNCT
faba-172	23	36	prapitasari	prapitasari	PROPN
faba-172	23	37	and	and	CCONJ
faba-172	23	38	safrida	safrida	PROPN
faba-172	23	39	2019	2019	NUM
faba-172	23	40	)	)	PUNCT
faba-172	23	41	.	.	PUNCT
faba-172	24	1	the	the	DET
faba-172	24	2	international	international	ADJ
faba-172	24	3	center	center	NOUN
faba-172	24	4	for	for	ADP
faba-172	24	5	taxation	taxation	NOUN
faba-172	24	6	and	and	CCONJ
faba-172	24	7	development	development	NOUN
faba-172	24	8	(	(	PUNCT
faba-172	24	9	ictd	ictd	NOUN
faba-172	24	10	)	)	PUNCT
faba-172	24	11	states	state	VERB
faba-172	24	12	that	that	SCONJ
faba-172	24	13	corporate	corporate	ADJ
faba-172	24	14	tax	tax	NOUN
faba-172	24	15	avoidance	avoidance	NOUN
faba-172	24	16	data	datum	NOUN
faba-172	24	17	from	from	ADP
faba-172	24	18	30	30	NUM
faba-172	24	19	countries	country	NOUN
faba-172	24	20	and	and	CCONJ
faba-172	24	21	indonesia	indonesia	PROPN
faba-172	24	22	is	be	AUX
faba-172	24	23	ranked	rank	VERB
faba-172	24	24	11th	11th	ADV
faba-172	24	25	with	with	ADP
faba-172	24	26	an	an	DET
faba-172	24	27	estimated	estimate	VERB
faba-172	24	28	value	value	NOUN
faba-172	24	29	of	of	ADP
faba-172	24	30	corporate	corporate	ADJ
faba-172	24	31	taxes	taxis	NOUN
faba-172	24	32	not	not	PART
faba-172	24	33	paid	pay	VERB
faba-172	24	34	to	to	ADP
faba-172	24	35	the	the	DET
faba-172	24	36	indonesian	indonesian	ADJ
faba-172	24	37	directorate	directorate	ADJ
faba-172	24	38	general	general	NOUN
faba-172	24	39	of	of	ADP
faba-172	24	40	taxes	taxis	NOUN
faba-172	24	41	of	of	ADP
faba-172	24	42	usd6.48	usd6.48	PROPN
faba-172	24	43	billion	billion	NUM
faba-172	24	44	.	.	PUNCT
faba-172	25	1	to	to	PART
faba-172	25	2	measure	measure	VERB
faba-172	25	3	a	a	DET
faba-172	25	4	country	country	NOUN
faba-172	25	5	's	's	PART
faba-172	25	6	tax	tax	NOUN
faba-172	25	7	performance	performance	NOUN
faba-172	25	8	,	,	PUNCT
faba-172	25	9	you	you	PRON
faba-172	25	10	can	can	AUX
faba-172	25	11	use	use	VERB
faba-172	25	12	the	the	DET
faba-172	25	13	tax	tax	NOUN
faba-172	25	14	ratio	ratio	NOUN
faba-172	25	15	.	.	PUNCT
faba-172	26	1	basically	basically	ADV
faba-172	26	2	,	,	PUNCT
faba-172	26	3	the	the	DET
faba-172	26	4	tax	tax	NOUN
faba-172	26	5	ratio	ratio	NOUN
faba-172	26	6	shows	show	VERB
faba-172	26	7	tax	tax	NOUN
faba-172	26	8	compliance	compliance	NOUN
faba-172	26	9	which	which	PRON
faba-172	26	10	can	can	AUX
faba-172	26	11	be	be	AUX
faba-172	26	12	seen	see	VERB
faba-172	26	13	from	from	ADP
faba-172	26	14	the	the	DET
faba-172	26	15	tax	tax	NOUN
faba-172	26	16	ratio	ratio	NOUN
faba-172	26	17	formula	formula	NOUN
faba-172	26	18	itself	itself	PRON
faba-172	26	19	,	,	PUNCT
faba-172	26	20	namely	namely	ADV
faba-172	26	21	tax	tax	NOUN
faba-172	26	22	revenue	revenue	NOUN
faba-172	26	23	divided	divide	VERB
faba-172	26	24	by	by	ADP
faba-172	26	25	gdp	gdp	PROPN
faba-172	26	26	.	.	PUNCT
faba-172	27	1	according	accord	VERB
faba-172	27	2	to	to	ADP
faba-172	27	3	maulana	maulana	PROPN
faba-172	27	4	(	(	PUNCT
faba-172	27	5	2020	2020	NUM
faba-172	27	6	)	)	PUNCT
faba-172	27	7	,	,	PUNCT
faba-172	27	8	achieving	achieve	VERB
faba-172	27	9	a	a	DET
faba-172	27	10	tax	tax	NOUN
faba-172	27	11	ratio	ratio	NOUN
faba-172	27	12	that	that	PRON
faba-172	27	13	does	do	AUX
faba-172	27	14	not	not	PART
faba-172	27	15	meet	meet	VERB
faba-172	27	16	the	the	DET
faba-172	27	17	specified	specify	VERB
faba-172	27	18	target	target	NOUN
faba-172	27	19	is	be	AUX
faba-172	27	20	partly	partly	ADV
faba-172	27	21	caused	cause	VERB
faba-172	27	22	by	by	ADP
faba-172	27	23	tax	tax	NOUN
faba-172	27	24	aggressiveness	aggressiveness	NOUN
faba-172	27	25	which	which	PRON
faba-172	27	26	includes	include	VERB
faba-172	27	27	tax	tax	NOUN
faba-172	27	28	avoidance	avoidance	NOUN
faba-172	27	29	.	.	PUNCT
faba-172	28	1	the	the	DET
faba-172	28	2	trend	trend	NOUN
faba-172	28	3	in	in	ADP
faba-172	28	4	indonesia	indonesia	PROPN
faba-172	28	5	's	's	PART
faba-172	28	6	tax	tax	NOUN
faba-172	28	7	ratio	ratio	NOUN
faba-172	28	8	can	can	AUX
faba-172	28	9	be	be	AUX
faba-172	28	10	said	say	VERB
faba-172	28	11	to	to	PART
faba-172	28	12	be	be	AUX
faba-172	28	13	quite	quite	ADV
faba-172	28	14	stagnant	stagnant	ADJ
faba-172	28	15	,	,	PUNCT
faba-172	28	16	there	there	PRON
faba-172	28	17	have	have	AUX
faba-172	28	18	been	be	AUX
faba-172	28	19	no	no	DET
faba-172	28	20	significant	significant	ADJ
faba-172	28	21	changes	change	NOUN
faba-172	28	22	in	in	ADP
faba-172	28	23	recent	recent	ADJ
faba-172	28	24	years	year	NOUN
faba-172	28	25	.	.	PUNCT
faba-172	29	1	from	from	ADP
faba-172	29	2	2017	2017	NUM
faba-172	29	3	to	to	ADP
faba-172	29	4	2021	2021	NUM
faba-172	29	5	,	,	PUNCT
faba-172	29	6	indonesia	indonesia	PROPN
faba-172	29	7	's	's	PART
faba-172	29	8	tax	tax	NOUN
faba-172	29	9	ratio	ratio	NOUN
faba-172	29	10	is	be	AUX
faba-172	29	11	still	still	ADV
faba-172	29	12	low	low	ADJ
faba-172	29	13	.	.	PUNCT
faba-172	30	1	according	accord	VERB
faba-172	30	2	to	to	ADP
faba-172	30	3	a	a	DET
faba-172	30	4	report	report	NOUN
faba-172	30	5	from	from	ADP
faba-172	30	6	the	the	DET
faba-172	30	7	ministry	ministry	PROPN
faba-172	30	8	of	of	ADP
faba-172	30	9	finance	finance	PROPN
faba-172	30	10	,	,	PUNCT
faba-172	30	11	in	in	ADP
faba-172	30	12	2017	2017	NUM
faba-172	30	13	indonesia	indonesia	PROPN
faba-172	30	14	's	's	PART
faba-172	30	15	tax	tax	NOUN
faba-172	30	16	ratio	ratio	NOUN
faba-172	30	17	was	be	AUX
faba-172	30	18	at	at	ADP
faba-172	30	19	the	the	DET
faba-172	30	20	level	level	NOUN
faba-172	30	21	of	of	ADP
faba-172	30	22	9.89	9.89	NUM
faba-172	30	23	%	%	NOUN
faba-172	30	24	of	of	ADP
faba-172	30	25	gdp	gdp	NOUN
faba-172	30	26	.	.	PUNCT
faba-172	31	1	then	then	ADV
faba-172	31	2	it	it	PRON
faba-172	31	3	increased	increase	VERB
faba-172	31	4	to	to	ADP
faba-172	31	5	10.24	10.24	NUM
faba-172	31	6	%	%	NOUN
faba-172	31	7	in	in	ADP
faba-172	31	8	2018	2018	NUM
faba-172	31	9	,	,	PUNCT
faba-172	31	10	then	then	ADV
faba-172	31	11	fell	fall	VERB
faba-172	31	12	to	to	ADP
faba-172	31	13	9.77	9.77	NUM
faba-172	31	14	%	%	NOUN
faba-172	31	15	in	in	ADP
faba-172	31	16	2019	2019	NUM
faba-172	31	17	,	,	PUNCT
faba-172	31	18	and	and	CCONJ
faba-172	31	19	fell	fall	VERB
faba-172	31	20	further	far	ADV
faba-172	31	21	to	to	ADP
faba-172	31	22	8.33	8.33	NUM
faba-172	31	23	%	%	NOUN
faba-172	31	24	in	in	ADP
faba-172	31	25	2020	2020	NUM
faba-172	31	26	.	.	PUNCT
faba-172	32	1	2020	2020	NUM
faba-172	32	2	was	be	AUX
faba-172	32	3	the	the	DET
faba-172	32	4	year	year	NOUN
faba-172	32	5	where	where	SCONJ
faba-172	32	6	indonesia	indonesia	PROPN
faba-172	32	7	's	's	PART
faba-172	32	8	tax	tax	NOUN
faba-172	32	9	ratio	ratio	NOUN
faba-172	32	10	decreased	decrease	VERB
faba-172	32	11	the	the	DET
faba-172	32	12	most	most	ADJ
faba-172	32	13	.	.	PUNCT
faba-172	33	1	this	this	PRON
faba-172	33	2	happened	happen	VERB
faba-172	33	3	because	because	SCONJ
faba-172	33	4	of	of	ADP
faba-172	33	5	the	the	DET
faba-172	33	6	covid-19	covid-19	PROPN
faba-172	33	7	pandemic	pandemic	NOUN
faba-172	33	8	which	which	PRON
faba-172	33	9	limited	limit	VERB
faba-172	33	10	people	people	NOUN
faba-172	33	11	's	's	PART
faba-172	33	12	economic	economic	ADJ
faba-172	33	13	activities	activity	NOUN
faba-172	33	14	.	.	PUNCT
faba-172	34	1	meanwhile	meanwhile	ADV
faba-172	34	2	in	in	ADP
faba-172	34	3	2021	2021	NUM
faba-172	34	4	,	,	PUNCT
faba-172	34	5	indonesia	indonesia	PROPN
faba-172	34	6	's	's	PART
faba-172	34	7	tax	tax	NOUN
faba-172	34	8	ratio	ratio	NOUN
faba-172	34	9	will	will	AUX
faba-172	34	10	begin	begin	VERB
faba-172	34	11	to	to	PART
faba-172	34	12	increase	increase	VERB
faba-172	34	13	in	in	ADP
faba-172	34	14	line	line	NOUN
faba-172	34	15	with	with	ADP
faba-172	34	16	strengthening	strengthen	VERB
faba-172	34	17	tax	tax	NOUN
faba-172	34	18	performance	performance	NOUN
faba-172	34	19	and	and	CCONJ
faba-172	34	20	national	national	ADJ
faba-172	34	21	economic	economic	ADJ
faba-172	34	22	recovery	recovery	NOUN
faba-172	34	23	from	from	ADP
faba-172	34	24	the	the	DET
faba-172	34	25	impact	impact	NOUN
faba-172	34	26	of	of	ADP
faba-172	34	27	the	the	DET
faba-172	34	28	pandemic	pandemic	NOUN
faba-172	34	29	.	.	PUNCT
faba-172	35	1	indonesia	indonesia	PROPN
faba-172	35	2	's	's	PART
faba-172	35	3	tax	tax	NOUN
faba-172	35	4	ratio	ratio	NOUN
faba-172	35	5	in	in	ADP
faba-172	35	6	2021	2021	NUM
faba-172	35	7	is	be	AUX
faba-172	35	8	9.11	9.11	NUM
faba-172	35	9	%	%	NOUN
faba-172	35	10	of	of	ADP
faba-172	35	11	gdp	gdp	NOUN
faba-172	35	12	.	.	PUNCT
faba-172	36	1	even	even	ADV
faba-172	36	2	though	though	SCONJ
faba-172	36	3	it	it	PRON
faba-172	36	4	has	have	AUX
faba-172	36	5	increased	increase	VERB
faba-172	36	6	compared	compare	VERB
faba-172	36	7	to	to	ADP
faba-172	36	8	2020	2020	NUM
faba-172	36	9	,	,	PUNCT
faba-172	36	10	indonesia	indonesia	PROPN
faba-172	36	11	's	's	PART
faba-172	36	12	tax	tax	NOUN
faba-172	36	13	ratio	ratio	NOUN
faba-172	36	14	in	in	ADP
faba-172	36	15	2021	2021	NUM
faba-172	36	16	is	be	AUX
faba-172	36	17	still	still	ADV
faba-172	36	18	below	below	ADP
faba-172	36	19	the	the	DET
faba-172	36	20	pre	pre	ADJ
faba-172	36	21	-	-	ADJ
faba-172	36	22	pandemic	pandemic	ADJ
faba-172	36	23	level	level	NOUN
faba-172	36	24	as	as	SCONJ
faba-172	36	25	can	can	AUX
faba-172	36	26	be	be	AUX
faba-172	36	27	seen	see	VERB
faba-172	36	28	in	in	ADP
faba-172	36	29	figure	figure	NOUN
faba-172	36	30	1	1	NUM
faba-172	36	31	.	.	PUNCT
faba-172	37	1	source	source	NOUN
faba-172	37	2	:	:	PUNCT
faba-172	37	3	the	the	DET
faba-172	37	4	ministry	ministry	PROPN
faba-172	37	5	of	of	ADP
faba-172	37	6	finance	finance	PROPN
faba-172	37	7	(	(	PUNCT
faba-172	37	8	2022	2022	NUM
faba-172	37	9	)	)	PUNCT
faba-172	37	10	figure	figure	NOUN
faba-172	37	11	1	1	NUM
faba-172	37	12	.	.	PUNCT
faba-172	38	1	indonesian	indonesian	ADJ
faba-172	38	2	tax	tax	NOUN
faba-172	38	3	ratio	ratio	NOUN
faba-172	38	4	one	one	NUM
faba-172	38	5	of	of	ADP
faba-172	38	6	the	the	DET
faba-172	38	7	cases	case	NOUN
faba-172	38	8	of	of	ADP
faba-172	38	9	tax	tax	NOUN
faba-172	38	10	avoidance	avoidance	NOUN
faba-172	38	11	that	that	PRON
faba-172	38	12	occurs	occur	VERB
faba-172	38	13	in	in	ADP
faba-172	38	14	indonesia	indonesia	PROPN
faba-172	38	15	is	be	AUX
faba-172	38	16	in	in	ADP
faba-172	38	17	companies	company	NOUN
faba-172	38	18	operating	operate	VERB
faba-172	38	19	in	in	ADP
faba-172	38	20	the	the	DET
faba-172	38	21	property	property	NOUN
faba-172	38	22	and	and	CCONJ
faba-172	38	23	real	real	ADJ
faba-172	38	24	estate	estate	NOUN
faba-172	38	25	sector	sector	NOUN
faba-172	38	26	.	.	PUNCT
faba-172	39	1	in	in	ADP
faba-172	39	2	2016	2016	NUM
faba-172	39	3	,	,	PUNCT
faba-172	39	4	there	there	PRON
faba-172	39	5	was	be	VERB
faba-172	39	6	a	a	DET
faba-172	39	7	document	document	NOUN
faba-172	39	8	leak	leak	NOUN
faba-172	39	9	regarding	regard	VERB
faba-172	39	10	panama	panama	PROPN
faba-172	39	11	papers	paper	NOUN
faba-172	39	12	financial	financial	ADJ
faba-172	39	13	transactions	transaction	NOUN
faba-172	39	14	.	.	PUNCT
faba-172	40	1	the	the	DET
faba-172	40	2	document	document	NOUN
faba-172	40	3	contains	contain	VERB
faba-172	40	4	a	a	DET
faba-172	40	5	list	list	NOUN
faba-172	40	6	of	of	ADP
faba-172	40	7	major	major	ADJ
faba-172	40	8	clients	client	NOUN
faba-172	40	9	in	in	ADP
faba-172	40	10	the	the	DET
faba-172	40	11	world	world	NOUN
faba-172	40	12	,	,	PUNCT
faba-172	40	13	which	which	PRON
faba-172	40	14	are	be	AUX
faba-172	40	15	allegedly	allegedly	ADV
faba-172	40	16	hidden	hide	VERB
faba-172	40	17	to	to	PART
faba-172	40	18	minimize	minimize	VERB
faba-172	40	19	the	the	DET
faba-172	40	20	tax	tax	NOUN
faba-172	40	21	burden	burden	NOUN
faba-172	40	22	that	that	PRON
faba-172	40	23	the	the	DET
faba-172	40	24	company	company	NOUN
faba-172	40	25	must	must	AUX
faba-172	40	26	pay	pay	VERB
faba-172	40	27	.	.	PUNCT
faba-172	41	1	one	one	NUM
faba-172	41	2	company	company	NOUN
faba-172	41	3	involved	involve	VERB
faba-172	41	4	is	be	AUX
faba-172	41	5	pt	pt	PROPN
faba-172	41	6	.	.	PROPN
faba-172	41	7	ciputra	ciputra	PROPN
faba-172	41	8	development	development	PROPN
faba-172	41	9	,	,	PUNCT
faba-172	41	10	tbk	tbk	NOUN
faba-172	41	11	and	and	CCONJ
faba-172	41	12	pt	pt	PROPN
faba-172	41	13	lippo	lippo	PROPN
faba-172	41	14	karawaci	karawaci	PROPN
faba-172	41	15	,	,	PUNCT
faba-172	41	16	tbk	tbk	PROPN
faba-172	41	17	,	,	PUNCT
faba-172	41	18	which	which	PRON
faba-172	41	19	are	be	AUX
faba-172	41	20	companies	company	NOUN
faba-172	41	21	in	in	ADP
faba-172	41	22	the	the	DET
faba-172	41	23	property	property	NOUN
faba-172	41	24	and	and	CCONJ
faba-172	41	25	real	real	ADJ
faba-172	41	26	estate	estate	NOUN
faba-172	41	27	sector	sector	NOUN
faba-172	41	28	.	.	PUNCT
faba-172	42	1	pt	pt	PROPN
faba-172	42	2	ciputra	ciputra	PROPN
faba-172	42	3	development	development	PROPN
faba-172	42	4	hid	hide	VERB
faba-172	42	5	assets	asset	NOUN
faba-172	42	6	of	of	ADP
faba-172	42	7	usd	usd	NOUN
faba-172	42	8	1.6	1.6	NUM
faba-172	42	9	billion	billion	NUM
faba-172	42	10	or	or	CCONJ
faba-172	42	11	the	the	DET
faba-172	42	12	equivalent	equivalent	NOUN
faba-172	42	13	of	of	ADP
faba-172	42	14	idr	idr	PROPN
faba-172	42	15	21.6	21.6	NUM
faba-172	42	16	trillion	trillion	NUM
faba-172	42	17	with	with	ADP
faba-172	42	18	the	the	DET
faba-172	42	19	aim	aim	NOUN
faba-172	42	20	of	of	ADP
faba-172	42	21	avoiding	avoid	VERB
faba-172	42	22	taxes	taxis	NOUN
faba-172	42	23	in	in	ADP
faba-172	42	24	indonesia	indonesia	PROPN
faba-172	42	25	(	(	PUNCT
faba-172	42	26	awaloedin	awaloedin	NOUN
faba-172	42	27	2020	2020	NUM
faba-172	42	28	)	)	PUNCT
faba-172	42	29	.	.	PUNCT
faba-172	43	1	9,89	9,89	NUM
faba-172	43	2	10,24	10,24	NUM
faba-172	43	3	9,77	9,77	NOUN
faba-172	43	4	8,33	8,33	NUM
faba-172	43	5	9,11	9,11	NUM
faba-172	43	6	0	0	NUM
faba-172	43	7	2	2	NUM
faba-172	43	8	4	4	NUM
faba-172	43	9	6	6	NUM
faba-172	43	10	8	8	NUM
faba-172	43	11	10	10	NUM
faba-172	43	12	12	12	NUM
faba-172	43	13	2017	2017	NUM
faba-172	43	14	2018	2018	NUM
faba-172	43	15	2019	2019	NUM
faba-172	43	16	2020	2020	NUM
faba-172	43	17	2021	2021	NUM
faba-172	43	18	sasiska	sasiska	NOUN
faba-172	43	19	rani	rani	NOUN
faba-172	43	20	,	,	PUNCT
faba-172	43	21	meti	meti	PROPN
faba-172	43	22	zuliyana	zuliyana	PROPN
faba-172	43	23	and	and	CCONJ
faba-172	43	24	rizal	rizal	PROPN
faba-172	43	25	effendi/	effendi/	NUM
faba-172	43	26	finance	finance	NOUN
faba-172	43	27	,	,	PUNCT
faba-172	43	28	accounting	accounting	NOUN
faba-172	43	29	and	and	CCONJ
faba-172	43	30	business	business	NOUN
faba-172	43	31	analysis	analysis	NOUN
faba-172	43	32	,	,	PUNCT
faba-172	43	33	volume	volume	NOUN
faba-172	43	34	5	5	NUM
faba-172	43	35	,	,	PUNCT
faba-172	43	36	issue	issue	NOUN
faba-172	43	37	2	2	NUM
faba-172	43	38	,	,	PUNCT
faba-172	43	39	2023	2023	NUM
faba-172	43	40	149	149	NUM
faba-172	43	41	this	this	DET
faba-172	43	42	research	research	NOUN
faba-172	43	43	was	be	AUX
faba-172	43	44	conducted	conduct	VERB
faba-172	43	45	at	at	ADP
faba-172	43	46	companies	company	NOUN
faba-172	43	47	in	in	ADP
faba-172	43	48	the	the	DET
faba-172	43	49	property	property	NOUN
faba-172	43	50	and	and	CCONJ
faba-172	43	51	real	real	ADJ
faba-172	43	52	estate	estate	NOUN
faba-172	43	53	sector	sector	NOUN
faba-172	43	54	.	.	PUNCT
faba-172	44	1	companies	company	NOUN
faba-172	44	2	in	in	ADP
faba-172	44	3	the	the	DET
faba-172	44	4	property	property	NOUN
faba-172	44	5	and	and	CCONJ
faba-172	44	6	real	real	ADJ
faba-172	44	7	estate	estate	NOUN
faba-172	44	8	sector	sector	NOUN
faba-172	44	9	receive	receive	VERB
faba-172	44	10	attention	attention	NOUN
faba-172	44	11	from	from	ADP
faba-172	44	12	the	the	DET
faba-172	44	13	government	government	NOUN
faba-172	44	14	regarding	regard	VERB
faba-172	44	15	the	the	DET
faba-172	44	16	taxes	taxis	NOUN
faba-172	44	17	paid	pay	VERB
faba-172	44	18	.	.	PUNCT
faba-172	45	1	according	accord	VERB
faba-172	45	2	to	to	ADP
faba-172	45	3	the	the	DET
faba-172	45	4	fiscal	fiscal	ADJ
faba-172	45	5	policy	policy	NOUN
faba-172	45	6	agency	agency	NOUN
faba-172	45	7	,	,	PUNCT
faba-172	45	8	companies	company	NOUN
faba-172	45	9	in	in	ADP
faba-172	45	10	the	the	DET
faba-172	45	11	property	property	NOUN
faba-172	45	12	and	and	CCONJ
faba-172	45	13	real	real	ADJ
faba-172	45	14	estate	estate	NOUN
faba-172	45	15	sector	sector	NOUN
faba-172	45	16	have	have	VERB
faba-172	45	17	a	a	DET
faba-172	45	18	low	low	ADJ
faba-172	45	19	tax	tax	NOUN
faba-172	45	20	ratio	ratio	NOUN
faba-172	45	21	.	.	PUNCT
faba-172	46	1	accumulatively	accumulatively	ADV
faba-172	46	2	,	,	PUNCT
faba-172	46	3	tax	tax	NOUN
faba-172	46	4	revenues	revenue	NOUN
faba-172	46	5	from	from	ADP
faba-172	46	6	the	the	DET
faba-172	46	7	property	property	NOUN
faba-172	46	8	and	and	CCONJ
faba-172	46	9	real	real	ADJ
faba-172	46	10	estate	estate	NOUN
faba-172	46	11	sector	sector	NOUN
faba-172	46	12	until	until	ADP
faba-172	46	13	july	july	PROPN
faba-172	46	14	2021	2021	NUM
faba-172	46	15	are	be	AUX
faba-172	46	16	still	still	ADV
faba-172	46	17	negative	negative	ADJ
faba-172	46	18	,	,	PUNCT
faba-172	46	19	namely	namely	ADV
faba-172	46	20	-11.5	-11.5	NUM
faba-172	46	21	%	%	NOUN
faba-172	46	22	.	.	PUNCT
faba-172	47	1	apart	apart	ADV
faba-172	47	2	from	from	ADP
faba-172	47	3	that	that	PRON
faba-172	47	4	,	,	PUNCT
faba-172	47	5	from	from	ADP
faba-172	47	6	2019	2019	NUM
faba-172	47	7	to	to	ADP
faba-172	47	8	2022	2022	NUM
faba-172	47	9	,	,	PUNCT
faba-172	47	10	property	property	NOUN
faba-172	47	11	and	and	CCONJ
faba-172	47	12	real	real	ADJ
faba-172	47	13	estate	estate	NOUN
faba-172	47	14	sector	sector	NOUN
faba-172	47	15	companies	company	NOUN
faba-172	47	16	had	have	VERB
faba-172	47	17	the	the	DET
faba-172	47	18	smallest	small	ADJ
faba-172	47	19	effective	effective	ADJ
faba-172	47	20	tax	tax	NOUN
faba-172	47	21	rate	rate	NOUN
faba-172	47	22	(	(	PUNCT
faba-172	47	23	etr	etr	NOUN
faba-172	47	24	)	)	PUNCT
faba-172	47	25	value	value	NOUN
faba-172	47	26	compared	compare	VERB
faba-172	47	27	to	to	ADP
faba-172	47	28	other	other	ADJ
faba-172	47	29	sector	sector	NOUN
faba-172	47	30	companies	company	NOUN
faba-172	47	31	,	,	PUNCT
faba-172	47	32	which	which	PRON
faba-172	47	33	indicates	indicate	VERB
faba-172	47	34	that	that	SCONJ
faba-172	47	35	this	this	DET
faba-172	47	36	sector	sector	NOUN
faba-172	47	37	carried	carry	VERB
faba-172	47	38	out	out	ADP
faba-172	47	39	the	the	DET
faba-172	47	40	greatest	great	ADJ
faba-172	47	41	tax	tax	NOUN
faba-172	47	42	avoidance	avoidance	NOUN
faba-172	47	43	actions	action	NOUN
faba-172	47	44	(	(	PUNCT
faba-172	47	45	sari	sari	NOUN
faba-172	47	46	and	and	CCONJ
faba-172	47	47	wahyuni	wahyuni	NOUN
faba-172	47	48	2023	2023	NUM
faba-172	47	49	)	)	PUNCT
faba-172	47	50	.	.	PUNCT
faba-172	48	1	there	there	PRON
faba-172	48	2	are	be	VERB
faba-172	48	3	many	many	ADJ
faba-172	48	4	factors	factor	NOUN
faba-172	48	5	that	that	PRON
faba-172	48	6	influence	influence	VERB
faba-172	48	7	tax	tax	NOUN
faba-172	48	8	avoidance	avoidance	NOUN
faba-172	48	9	,	,	PUNCT
faba-172	48	10	one	one	NUM
faba-172	48	11	of	of	ADP
faba-172	48	12	which	which	PRON
faba-172	48	13	is	be	AUX
faba-172	48	14	profitability	profitability	NOUN
faba-172	48	15	.	.	PUNCT
faba-172	49	1	profitability	profitability	NOUN
faba-172	49	2	is	be	AUX
faba-172	49	3	the	the	DET
faba-172	49	4	ability	ability	NOUN
faba-172	49	5	of	of	ADP
faba-172	49	6	a	a	DET
faba-172	49	7	company	company	NOUN
faba-172	49	8	to	to	PART
faba-172	49	9	generate	generate	VERB
faba-172	49	10	profits	profit	NOUN
faba-172	49	11	over	over	ADP
faba-172	49	12	a	a	DET
faba-172	49	13	certain	certain	ADJ
faba-172	49	14	period	period	NOUN
faba-172	49	15	.	.	PUNCT
faba-172	50	1	the	the	DET
faba-172	50	2	profitability	profitability	NOUN
faba-172	50	3	ratio	ratio	NOUN
faba-172	50	4	can	can	AUX
faba-172	50	5	be	be	AUX
faba-172	50	6	proxied	proxie	VERB
faba-172	50	7	using	use	VERB
faba-172	50	8	return	return	NOUN
faba-172	50	9	on	on	ADP
faba-172	50	10	assets	asset	NOUN
faba-172	50	11	(	(	PUNCT
faba-172	50	12	roa	roa	PROPN
faba-172	50	13	)	)	PUNCT
faba-172	50	14	.	.	PUNCT
faba-172	51	1	roa	roa	PROPN
faba-172	51	2	functions	function	NOUN
faba-172	51	3	to	to	PART
faba-172	51	4	measure	measure	VERB
faba-172	51	5	the	the	DET
faba-172	51	6	company	company	NOUN
faba-172	51	7	's	's	PART
faba-172	51	8	effectiveness	effectiveness	NOUN
faba-172	51	9	in	in	ADP
faba-172	51	10	using	use	VERB
faba-172	51	11	the	the	DET
faba-172	51	12	resources	resource	NOUN
faba-172	51	13	it	it	PRON
faba-172	51	14	has	have	VERB
faba-172	51	15	.	.	PUNCT
faba-172	52	1	the	the	PRON
faba-172	52	2	higher	high	ADJ
faba-172	52	3	the	the	DET
faba-172	52	4	company	company	NOUN
faba-172	52	5	's	's	PART
faba-172	52	6	profitability	profitability	NOUN
faba-172	52	7	,	,	PUNCT
faba-172	52	8	the	the	PRON
faba-172	52	9	higher	high	ADJ
faba-172	52	10	the	the	DET
faba-172	52	11	company	company	NOUN
faba-172	52	12	's	's	PART
faba-172	52	13	net	net	ADJ
faba-172	52	14	profit	profit	NOUN
faba-172	52	15	will	will	AUX
faba-172	52	16	be	be	AUX
faba-172	52	17	generated	generate	VERB
faba-172	52	18	(	(	PUNCT
faba-172	52	19	anggraeni	anggraeni	NOUN
faba-172	52	20	and	and	CCONJ
faba-172	52	21	oktaviani	oktaviani	PROPN
faba-172	52	22	2021	2021	NUM
faba-172	52	23	)	)	PUNCT
faba-172	52	24	.	.	PUNCT
faba-172	53	1	companies	company	NOUN
faba-172	53	2	with	with	ADP
faba-172	53	3	high	high	ADJ
faba-172	53	4	profits	profit	NOUN
faba-172	53	5	tend	tend	VERB
faba-172	53	6	to	to	PART
faba-172	53	7	have	have	VERB
faba-172	53	8	a	a	DET
faba-172	53	9	high	high	ADJ
faba-172	53	10	tax	tax	NOUN
faba-172	53	11	burden	burden	NOUN
faba-172	53	12	.	.	PUNCT
faba-172	54	1	research	research	NOUN
faba-172	54	2	carried	carry	VERB
faba-172	54	3	out	out	ADP
faba-172	54	4	by	by	ADP
faba-172	54	5	faizah	faizah	PROPN
faba-172	54	6	(	(	PUNCT
faba-172	54	7	2022	2022	NUM
faba-172	54	8	)	)	PUNCT
faba-172	54	9	,	,	PUNCT
faba-172	54	10	anggraeni	anggraeni	NOUN
faba-172	54	11	and	and	CCONJ
faba-172	54	12	oktaviani	oktaviani	PROPN
faba-172	54	13	(	(	PUNCT
faba-172	54	14	2021	2021	NUM
faba-172	54	15	)	)	PUNCT
faba-172	54	16	,	,	PUNCT
faba-172	54	17	rahmadani	rahmadani	NOUN
faba-172	54	18	and	and	CCONJ
faba-172	54	19	abubakar	abubakar	PROPN
faba-172	54	20	(	(	PUNCT
faba-172	54	21	2020	2020	NUM
faba-172	54	22	)	)	PUNCT
faba-172	54	23	,	,	PUNCT
faba-172	54	24	suryani	suryani	NOUN
faba-172	54	25	and	and	CCONJ
faba-172	54	26	mariani	mariani	ADJ
faba-172	54	27	(	(	PUNCT
faba-172	54	28	2019	2019	NUM
faba-172	54	29	)	)	PUNCT
faba-172	54	30	,	,	PUNCT
faba-172	54	31	arinda	arinda	NOUN
faba-172	54	32	and	and	CCONJ
faba-172	54	33	dwimulyani	dwimulyani	PROPN
faba-172	54	34	(	(	PUNCT
faba-172	54	35	2019	2019	NUM
faba-172	54	36	)	)	PUNCT
faba-172	54	37	and	and	CCONJ
faba-172	54	38	wardani	wardani	PROPN
faba-172	54	39	and	and	CCONJ
faba-172	54	40	purwaningrum	purwaningrum	PROPN
faba-172	54	41	(	(	PUNCT
faba-172	54	42	2018	2018	NUM
faba-172	54	43	)	)	PUNCT
faba-172	54	44	state	state	NOUN
faba-172	54	45	that	that	PRON
faba-172	54	46	roa	roa	PROPN
faba-172	54	47	has	have	VERB
faba-172	54	48	an	an	DET
faba-172	54	49	effect	effect	NOUN
faba-172	54	50	on	on	ADP
faba-172	54	51	tax	tax	NOUN
faba-172	54	52	avoidance	avoidance	NOUN
faba-172	54	53	.	.	PUNCT
faba-172	55	1	in	in	ADP
faba-172	55	2	contrast	contrast	NOUN
faba-172	55	3	to	to	ADP
faba-172	55	4	research	research	NOUN
faba-172	55	5	conducted	conduct	VERB
faba-172	55	6	by	by	ADP
faba-172	55	7	muslim	muslim	ADJ
faba-172	55	8	and	and	CCONJ
faba-172	55	9	nengzih	nengzih	NOUN
faba-172	55	10	(	(	PUNCT
faba-172	55	11	2021	2021	NUM
faba-172	55	12	)	)	PUNCT
faba-172	55	13	,	,	PUNCT
faba-172	55	14	stawati	stawati	X
faba-172	55	15	(	(	PUNCT
faba-172	55	16	2020	2020	NUM
faba-172	55	17	)	)	PUNCT
faba-172	55	18	,	,	PUNCT
faba-172	55	19	isnanto	isnanto	PROPN
faba-172	55	20	et	et	PROPN
faba-172	55	21	al	al	PROPN
faba-172	55	22	.	.	PROPN
faba-172	55	23	(	(	PUNCT
faba-172	55	24	2019	2019	NUM
faba-172	55	25	)	)	PUNCT
faba-172	55	26	,	,	PUNCT
faba-172	55	27	permata	permata	NOUN
faba-172	55	28	and	and	CCONJ
faba-172	55	29	wahyuningsih	wahyuningsih	ADJ
faba-172	55	30	(	(	PUNCT
faba-172	55	31	2018	2018	NUM
faba-172	55	32	)	)	PUNCT
faba-172	55	33	and	and	CCONJ
faba-172	55	34	mustika	mustika	NOUN
faba-172	55	35	and	and	CCONJ
faba-172	55	36	silfi	silfi	NOUN
faba-172	55	37	(	(	PUNCT
faba-172	55	38	2017	2017	NUM
faba-172	55	39	)	)	PUNCT
faba-172	55	40	stated	state	VERB
faba-172	55	41	that	that	SCONJ
faba-172	55	42	roa	roa	PROPN
faba-172	55	43	has	have	VERB
faba-172	55	44	no	no	DET
faba-172	55	45	effect	effect	NOUN
faba-172	55	46	on	on	ADP
faba-172	55	47	tax	tax	NOUN
faba-172	55	48	avoidance	avoidance	NOUN
faba-172	55	49	.	.	PUNCT
faba-172	56	1	another	another	DET
faba-172	56	2	factor	factor	NOUN
faba-172	56	3	influencing	influence	VERB
faba-172	56	4	tax	tax	NOUN
faba-172	56	5	avoidance	avoidance	NOUN
faba-172	56	6	is	be	AUX
faba-172	56	7	leverage	leverage	NOUN
faba-172	56	8	.	.	PUNCT
faba-172	57	1	leverage	leverage	NOUN
faba-172	57	2	describes	describe	VERB
faba-172	57	3	the	the	DET
faba-172	57	4	level	level	NOUN
faba-172	57	5	of	of	ADP
faba-172	57	6	a	a	DET
faba-172	57	7	company	company	NOUN
faba-172	57	8	's	's	PART
faba-172	57	9	dependence	dependence	NOUN
faba-172	57	10	on	on	ADP
faba-172	57	11	debt	debt	NOUN
faba-172	57	12	to	to	PART
faba-172	57	13	finance	finance	VERB
faba-172	57	14	its	its	PRON
faba-172	57	15	operational	operational	ADJ
faba-172	57	16	activities	activity	NOUN
faba-172	57	17	.	.	PUNCT
faba-172	58	1	leverage	leverage	NOUN
faba-172	58	2	shows	show	VERB
faba-172	58	3	the	the	DET
faba-172	58	4	extent	extent	NOUN
faba-172	58	5	to	to	PART
faba-172	58	6	which	which	PRON
faba-172	58	7	the	the	DET
faba-172	58	8	company	company	NOUN
faba-172	58	9	is	be	AUX
faba-172	58	10	financed	finance	VERB
faba-172	58	11	by	by	ADP
faba-172	58	12	debt	debt	NOUN
faba-172	58	13	or	or	CCONJ
faba-172	58	14	external	external	ADJ
faba-172	58	15	parties	party	NOUN
faba-172	58	16	compared	compare	VERB
faba-172	58	17	to	to	ADP
faba-172	58	18	the	the	DET
faba-172	58	19	company	company	NOUN
faba-172	58	20	's	's	PART
faba-172	58	21	capabilities	capability	NOUN
faba-172	58	22	as	as	SCONJ
faba-172	58	23	depicted	depict	VERB
faba-172	58	24	by	by	ADP
faba-172	58	25	capital	capital	NOUN
faba-172	58	26	(	(	PUNCT
faba-172	58	27	kurniasih	kurniasih	NOUN
faba-172	58	28	and	and	CCONJ
faba-172	58	29	hermanto	hermanto	NOUN
faba-172	58	30	2020	2020	NUM
faba-172	58	31	)	)	PUNCT
faba-172	58	32	.	.	PUNCT
faba-172	59	1	leverage	leverage	NOUN
faba-172	59	2	can	can	AUX
faba-172	59	3	be	be	AUX
faba-172	59	4	proxied	proxie	VERB
faba-172	59	5	using	use	VERB
faba-172	59	6	the	the	DET
faba-172	59	7	debt	debt	NOUN
faba-172	59	8	to	to	ADP
faba-172	59	9	equity	equity	NOUN
faba-172	59	10	ratio	ratio	NOUN
faba-172	59	11	(	(	PUNCT
faba-172	59	12	der	der	NOUN
faba-172	59	13	)	)	PUNCT
faba-172	59	14	.	.	PUNCT
faba-172	60	1	having	have	VERB
faba-172	60	2	debt	debt	NOUN
faba-172	60	3	will	will	AUX
faba-172	60	4	give	give	VERB
faba-172	60	5	rise	rise	NOUN
faba-172	60	6	to	to	ADP
faba-172	60	7	a	a	DET
faba-172	60	8	fixed	fix	VERB
faba-172	60	9	burden	burden	NOUN
faba-172	60	10	called	call	VERB
faba-172	60	11	interest	interest	NOUN
faba-172	60	12	expense	expense	NOUN
faba-172	60	13	.	.	PUNCT
faba-172	61	1	the	the	PRON
faba-172	61	2	higher	high	ADJ
faba-172	61	3	the	the	DET
faba-172	61	4	total	total	ADJ
faba-172	61	5	debt	debt	NOUN
faba-172	61	6	in	in	ADP
faba-172	61	7	a	a	DET
faba-172	61	8	company	company	NOUN
faba-172	61	9	,	,	PUNCT
faba-172	61	10	the	the	PRON
faba-172	61	11	greater	great	ADJ
faba-172	61	12	the	the	DET
faba-172	61	13	interest	interest	NOUN
faba-172	61	14	expense	expense	NOUN
faba-172	61	15	the	the	DET
faba-172	61	16	company	company	NOUN
faba-172	61	17	must	must	AUX
faba-172	61	18	pay	pay	VERB
faba-172	61	19	.	.	PUNCT
faba-172	62	1	the	the	DET
faba-172	62	2	interest	interest	NOUN
faba-172	62	3	expense	expense	NOUN
faba-172	62	4	arising	arise	VERB
faba-172	62	5	from	from	ADP
faba-172	62	6	debt	debt	NOUN
faba-172	62	7	owned	own	VERB
faba-172	62	8	by	by	ADP
faba-172	62	9	the	the	DET
faba-172	62	10	company	company	NOUN
faba-172	62	11	will	will	AUX
faba-172	62	12	reduce	reduce	VERB
faba-172	62	13	profits	profit	NOUN
faba-172	62	14	before	before	ADP
faba-172	62	15	tax	tax	NOUN
faba-172	62	16	so	so	SCONJ
faba-172	62	17	that	that	SCONJ
faba-172	62	18	the	the	DET
faba-172	62	19	tax	tax	NOUN
faba-172	62	20	paid	pay	VERB
faba-172	62	21	by	by	ADP
faba-172	62	22	the	the	DET
faba-172	62	23	company	company	NOUN
faba-172	62	24	will	will	AUX
faba-172	62	25	be	be	AUX
faba-172	62	26	smaller	small	ADJ
faba-172	62	27	.	.	PUNCT
faba-172	63	1	the	the	PRON
faba-172	63	2	higher	high	ADJ
faba-172	63	3	the	the	DET
faba-172	63	4	interest	interest	NOUN
faba-172	63	5	paid	pay	VERB
faba-172	63	6	by	by	ADP
faba-172	63	7	the	the	DET
faba-172	63	8	company	company	NOUN
faba-172	63	9	,	,	PUNCT
faba-172	63	10	the	the	PRON
faba-172	63	11	lower	low	ADJ
faba-172	63	12	the	the	DET
faba-172	63	13	profit	profit	NOUN
faba-172	63	14	,	,	PUNCT
faba-172	63	15	and	and	CCONJ
faba-172	63	16	this	this	PRON
faba-172	63	17	will	will	AUX
faba-172	63	18	have	have	VERB
faba-172	63	19	an	an	DET
faba-172	63	20	impact	impact	NOUN
faba-172	63	21	on	on	ADP
faba-172	63	22	reducing	reduce	VERB
faba-172	63	23	capital	capital	NOUN
faba-172	63	24	and	and	CCONJ
faba-172	63	25	the	the	DET
faba-172	63	26	amount	amount	NOUN
faba-172	63	27	of	of	ADP
faba-172	63	28	tax	tax	NOUN
faba-172	63	29	paid	pay	VERB
faba-172	63	30	to	to	ADP
faba-172	63	31	the	the	DET
faba-172	63	32	company	company	NOUN
faba-172	63	33	(	(	PUNCT
faba-172	63	34	barli	barli	NOUN
faba-172	63	35	2018	2018	NUM
faba-172	63	36	)	)	PUNCT
faba-172	63	37	.	.	PUNCT
faba-172	64	1	results	result	NOUN
faba-172	64	2	of	of	ADP
faba-172	64	3	research	research	NOUN
faba-172	64	4	conducted	conduct	VERB
faba-172	64	5	by	by	ADP
faba-172	64	6	widodo	widodo	NOUN
faba-172	64	7	and	and	CCONJ
faba-172	64	8	wulandari	wulandari	ADJ
faba-172	64	9	(	(	PUNCT
faba-172	64	10	2021	2021	NUM
faba-172	64	11	)	)	PUNCT
faba-172	64	12	,	,	PUNCT
faba-172	64	13	rahmadani	rahmadani	PROPN
faba-172	64	14	et	et	PROPN
faba-172	64	15	al	al	PROPN
faba-172	64	16	.	.	PROPN
faba-172	64	17	(	(	PUNCT
faba-172	64	18	2020	2020	NUM
faba-172	64	19	)	)	PUNCT
faba-172	64	20	,	,	PUNCT
faba-172	64	21	faizah	faizah	NOUN
faba-172	64	22	(	(	PUNCT
faba-172	64	23	2022	2022	NUM
faba-172	64	24	)	)	PUNCT
faba-172	64	25	,	,	PUNCT
faba-172	64	26	suryani	suryani	NOUN
faba-172	64	27	and	and	CCONJ
faba-172	64	28	mariyani	mariyani	PROPN
faba-172	64	29	(	(	PUNCT
faba-172	64	30	2019	2019	NUM
faba-172	64	31	)	)	PUNCT
faba-172	64	32	and	and	CCONJ
faba-172	64	33	sinaga	sinaga	NOUN
faba-172	64	34	and	and	CCONJ
faba-172	64	35	suardikha	suardikha	NOUN
faba-172	64	36	(	(	PUNCT
faba-172	64	37	2019	2019	NUM
faba-172	64	38	)	)	PUNCT
faba-172	64	39	show	show	VERB
faba-172	64	40	that	that	SCONJ
faba-172	64	41	leverage	leverage	NOUN
faba-172	64	42	has	have	VERB
faba-172	64	43	an	an	DET
faba-172	64	44	effect	effect	NOUN
faba-172	64	45	on	on	ADP
faba-172	64	46	tax	tax	NOUN
faba-172	64	47	avoidance	avoidance	NOUN
faba-172	64	48	.	.	PUNCT
faba-172	65	1	meanwhile	meanwhile	ADV
faba-172	65	2	research	research	NOUN
faba-172	65	3	conducted	conduct	VERB
faba-172	65	4	by	by	ADP
faba-172	65	5	rohima	rohima	PROPN
faba-172	65	6	et	et	PROPN
faba-172	65	7	al	al	PROPN
faba-172	65	8	.	.	PROPN
faba-172	66	1	(	(	PUNCT
faba-172	66	2	2023	2023	NUM
faba-172	66	3	)	)	PUNCT
faba-172	66	4	,	,	PUNCT
faba-172	66	5	indarti	indarti	NOUN
faba-172	66	6	(	(	PUNCT
faba-172	66	7	2023	2023	NUM
faba-172	66	8	)	)	PUNCT
faba-172	66	9	,	,	PUNCT
faba-172	66	10	and	and	CCONJ
faba-172	66	11	kumalasari	kumalasari	PROPN
faba-172	66	12	and	and	CCONJ
faba-172	66	13	wahyudin	wahyudin	VERB
faba-172	66	14	(	(	PUNCT
faba-172	66	15	2020	2020	NUM
faba-172	66	16	)	)	PUNCT
faba-172	66	17	which	which	PRON
faba-172	66	18	found	find	VERB
faba-172	66	19	that	that	SCONJ
faba-172	66	20	leverage	leverage	NOUN
faba-172	66	21	has	have	VERB
faba-172	66	22	no	no	DET
faba-172	66	23	effect	effect	NOUN
faba-172	66	24	on	on	ADP
faba-172	66	25	tax	tax	NOUN
faba-172	66	26	avoidance	avoidance	NOUN
faba-172	66	27	.	.	PUNCT
faba-172	67	1	firm	firm	ADJ
faba-172	67	2	size	size	NOUN
faba-172	67	3	is	be	AUX
faba-172	67	4	one	one	NUM
faba-172	67	5	factor	factor	NOUN
faba-172	67	6	that	that	PRON
faba-172	67	7	can	can	AUX
faba-172	67	8	influence	influence	VERB
faba-172	67	9	the	the	DET
faba-172	67	10	practice	practice	NOUN
faba-172	67	11	of	of	ADP
faba-172	67	12	tax	tax	NOUN
faba-172	67	13	avoidance	avoidance	NOUN
faba-172	67	14	in	in	ADP
faba-172	67	15	companies	company	NOUN
faba-172	67	16	.	.	PUNCT
faba-172	68	1	firm	firm	ADJ
faba-172	68	2	size	size	NOUN
faba-172	68	3	is	be	AUX
faba-172	68	4	a	a	DET
faba-172	68	5	classification	classification	NOUN
faba-172	68	6	of	of	ADP
faba-172	68	7	a	a	DET
faba-172	68	8	business	business	NOUN
faba-172	68	9	based	base	VERB
faba-172	68	10	on	on	ADP
faba-172	68	11	the	the	DET
faba-172	68	12	amount	amount	NOUN
faba-172	68	13	of	of	ADP
faba-172	68	14	assets	asset	NOUN
faba-172	68	15	it	it	PRON
faba-172	68	16	owns	own	VERB
faba-172	68	17	.	.	PUNCT
faba-172	69	1	firm	firm	ADJ
faba-172	69	2	size	size	NOUN
faba-172	69	3	shows	show	VERB
faba-172	69	4	the	the	DET
faba-172	69	5	company	company	NOUN
faba-172	69	6	's	's	PART
faba-172	69	7	ability	ability	NOUN
faba-172	69	8	to	to	PART
faba-172	69	9	return	return	VERB
faba-172	69	10	tax	tax	NOUN
faba-172	69	11	decisions	decision	NOUN
faba-172	69	12	.	.	PUNCT
faba-172	70	1	firm	firm	ADJ
faba-172	70	2	size	size	NOUN
faba-172	70	3	indicates	indicate	VERB
faba-172	70	4	the	the	DET
faba-172	70	5	company	company	NOUN
faba-172	70	6	's	's	PART
faba-172	70	7	stability	stability	NOUN
faba-172	70	8	and	and	CCONJ
faba-172	70	9	ability	ability	NOUN
faba-172	70	10	to	to	PART
faba-172	70	11	carry	carry	VERB
faba-172	70	12	out	out	ADP
faba-172	70	13	its	its	PRON
faba-172	70	14	economic	economic	ADJ
faba-172	70	15	activities	activity	NOUN
faba-172	70	16	.	.	PUNCT
faba-172	71	1	the	the	PRON
faba-172	71	2	larger	large	ADJ
faba-172	71	3	the	the	DET
faba-172	71	4	size	size	NOUN
faba-172	71	5	of	of	ADP
faba-172	71	6	the	the	DET
faba-172	71	7	company	company	NOUN
faba-172	71	8	,	,	PUNCT
faba-172	71	9	the	the	PRON
faba-172	71	10	more	more	ADJ
faba-172	71	11	it	it	PRON
faba-172	71	12	will	will	AUX
faba-172	71	13	become	become	VERB
faba-172	71	14	the	the	DET
faba-172	71	15	center	center	NOUN
faba-172	71	16	of	of	ADP
faba-172	71	17	attention	attention	NOUN
faba-172	71	18	from	from	ADP
faba-172	71	19	the	the	DET
faba-172	71	20	government	government	NOUN
faba-172	71	21	and	and	CCONJ
faba-172	71	22	will	will	AUX
faba-172	71	23	give	give	VERB
faba-172	71	24	rise	rise	NOUN
faba-172	71	25	to	to	ADP
faba-172	71	26	a	a	DET
faba-172	71	27	tendency	tendency	NOUN
faba-172	71	28	to	to	PART
faba-172	71	29	comply	comply	VERB
faba-172	71	30	or	or	CCONJ
faba-172	71	31	avoid	avoid	VERB
faba-172	71	32	taxes	taxis	NOUN
faba-172	71	33	(	(	PUNCT
faba-172	71	34	kurniasih	kurniasih	NOUN
faba-172	71	35	and	and	CCONJ
faba-172	71	36	sari	sari	NOUN
faba-172	71	37	2013	2013	NUM
faba-172	71	38	)	)	PUNCT
faba-172	71	39	.	.	PUNCT
faba-172	72	1	the	the	PRON
faba-172	72	2	larger	large	ADJ
faba-172	72	3	the	the	DET
faba-172	72	4	firm	firm	ADJ
faba-172	72	5	size	size	NOUN
faba-172	72	6	,	,	PUNCT
faba-172	72	7	the	the	DET
faba-172	72	8	management	management	NOUN
faba-172	72	9	is	be	AUX
faba-172	72	10	usually	usually	ADV
faba-172	72	11	more	more	ADV
faba-172	72	12	aggressive	aggressive	ADJ
faba-172	72	13	in	in	ADP
faba-172	72	14	avoiding	avoid	VERB
faba-172	72	15	taxes	taxis	NOUN
faba-172	72	16	(	(	PUNCT
faba-172	72	17	suyanto	suyanto	ADP
faba-172	72	18	et	et	PROPN
faba-172	72	19	al	al	PROPN
faba-172	72	20	.	.	PROPN
faba-172	72	21	2019	2019	NUM
faba-172	72	22	)	)	PUNCT
faba-172	72	23	.	.	PUNCT
faba-172	73	1	this	this	DET
faba-172	73	2	research	research	NOUN
faba-172	73	3	focuses	focus	VERB
faba-172	73	4	on	on	ADP
faba-172	73	5	analyzing	analyze	VERB
faba-172	73	6	profitability	profitability	NOUN
faba-172	73	7	,	,	PUNCT
faba-172	73	8	leverage	leverage	NOUN
faba-172	73	9	and	and	CCONJ
faba-172	73	10	tax	tax	NOUN
faba-172	73	11	avoidance	avoidance	NOUN
faba-172	73	12	with	with	ADP
faba-172	73	13	firm	firm	ADJ
faba-172	73	14	size	size	NOUN
faba-172	73	15	as	as	ADP
faba-172	73	16	a	a	DET
faba-172	73	17	moderating	moderate	VERB
faba-172	73	18	variable	variable	NOUN
faba-172	73	19	.	.	PUNCT
faba-172	74	1	the	the	DET
faba-172	74	2	use	use	NOUN
faba-172	74	3	of	of	ADP
faba-172	74	4	firm	firm	ADJ
faba-172	74	5	size	size	NOUN
faba-172	74	6	as	as	ADP
faba-172	74	7	a	a	DET
faba-172	74	8	moderating	moderate	VERB
faba-172	74	9	variable	variable	ADJ
faba-172	74	10	differentiates	differentiate	VERB
faba-172	74	11	this	this	DET
faba-172	74	12	research	research	NOUN
faba-172	74	13	from	from	ADP
faba-172	74	14	previous	previous	ADJ
faba-172	74	15	research	research	NOUN
faba-172	74	16	so	so	SCONJ
faba-172	74	17	it	it	PRON
faba-172	74	18	is	be	AUX
faba-172	74	19	hoped	hope	VERB
faba-172	74	20	that	that	SCONJ
faba-172	74	21	it	it	PRON
faba-172	74	22	can	can	AUX
faba-172	74	23	provide	provide	VERB
faba-172	74	24	broader	broad	ADJ
faba-172	74	25	insight	insight	NOUN
faba-172	74	26	into	into	ADP
faba-172	74	27	tax	tax	NOUN
faba-172	74	28	avoidance	avoidance	NOUN
faba-172	74	29	practices	practice	NOUN
faba-172	74	30	.	.	PUNCT
faba-172	75	1	literatur	literatur	PROPN
faba-172	75	2	review	review	PROPN
faba-172	75	3	agency	agency	NOUN
faba-172	75	4	theory	theory	NOUN
faba-172	75	5	agency	agency	NOUN
faba-172	75	6	theory	theory	NOUN
faba-172	75	7	was	be	AUX
faba-172	75	8	first	first	ADV
faba-172	75	9	coined	coin	VERB
faba-172	75	10	by	by	ADP
faba-172	75	11	jensen	jensen	PROPN
faba-172	75	12	and	and	CCONJ
faba-172	75	13	meckling	meckling	NOUN
faba-172	75	14	(	(	PUNCT
faba-172	75	15	1976	1976	NUM
faba-172	75	16	)	)	PUNCT
faba-172	75	17	who	who	PRON
faba-172	75	18	stated	state	VERB
faba-172	75	19	that	that	SCONJ
faba-172	75	20	there	there	PRON
faba-172	75	21	was	be	VERB
faba-172	75	22	a	a	DET
faba-172	75	23	conflict	conflict	NOUN
faba-172	75	24	of	of	ADP
faba-172	75	25	interest	interest	NOUN
faba-172	75	26	between	between	ADP
faba-172	75	27	principals	principal	NOUN
faba-172	75	28	delegating	delegate	VERB
faba-172	75	29	authority	authority	NOUN
faba-172	75	30	to	to	ADP
faba-172	75	31	other	other	ADJ
faba-172	75	32	people	people	NOUN
faba-172	75	33	(	(	PUNCT
faba-172	75	34	agents	agent	NOUN
faba-172	75	35	)	)	PUNCT
faba-172	75	36	to	to	PART
faba-172	75	37	make	make	VERB
faba-172	75	38	decisions	decision	NOUN
faba-172	75	39	in	in	ADP
faba-172	75	40	running	run	VERB
faba-172	75	41	the	the	DET
faba-172	75	42	company	company	NOUN
faba-172	75	43	.	.	PUNCT
faba-172	76	1	agency	agency	NOUN
faba-172	76	2	theory	theory	NOUN
faba-172	76	3	is	be	AUX
faba-172	76	4	a	a	DET
faba-172	76	5	theory	theory	NOUN
faba-172	76	6	that	that	PRON
faba-172	76	7	explains	explain	VERB
faba-172	76	8	that	that	SCONJ
faba-172	76	9	companies	company	NOUN
faba-172	76	10	have	have	VERB
faba-172	76	11	different	different	ADJ
faba-172	76	12	interests	interest	NOUN
faba-172	76	13	between	between	ADP
faba-172	76	14	agents	agent	NOUN
faba-172	76	15	(	(	PUNCT
faba-172	76	16	management	management	NOUN
faba-172	76	17	)	)	PUNCT
faba-172	76	18	and	and	CCONJ
faba-172	76	19	principals	principal	NOUN
faba-172	76	20	(	(	PUNCT
faba-172	76	21	owners	owner	NOUN
faba-172	76	22	)	)	PUNCT
faba-172	76	23	(	(	PUNCT
faba-172	76	24	mulyani	mulyani	X
faba-172	76	25	et	et	PROPN
faba-172	76	26	al	al	PROPN
faba-172	76	27	.	.	PROPN
faba-172	76	28	2021	2021	NUM
faba-172	76	29	)	)	PUNCT
faba-172	76	30	.	.	PUNCT
faba-172	77	1	according	accord	VERB
faba-172	77	2	to	to	ADP
faba-172	77	3	agency	agency	NOUN
faba-172	77	4	theory	theory	NOUN
faba-172	77	5	,	,	PUNCT
faba-172	77	6	differences	difference	NOUN
faba-172	77	7	in	in	ADP
faba-172	77	8	interests	interest	NOUN
faba-172	77	9	between	between	ADP
faba-172	77	10	the	the	DET
faba-172	77	11	tax	tax	NOUN
faba-172	77	12	authority	authority	NOUN
faba-172	77	13	and	and	CCONJ
faba-172	77	14	companies	company	NOUN
faba-172	77	15	cause	cause	VERB
faba-172	77	16	non	non	ADJ
faba-172	77	17	-	-	NOUN
faba-172	77	18	compliance	compliance	NOUN
faba-172	77	19	by	by	ADP
faba-172	77	20	taxpayers	taxpayer	NOUN
faba-172	77	21	or	or	CCONJ
faba-172	77	22	companies	company	NOUN
faba-172	77	23	resulting	result	VERB
faba-172	77	24	in	in	ADP
faba-172	77	25	tax	tax	NOUN
faba-172	77	26	avoidance	avoidance	NOUN
faba-172	77	27	,	,	PUNCT
faba-172	77	28	namely	namely	ADV
faba-172	77	29	by	by	ADP
faba-172	77	30	reducing	reduce	VERB
faba-172	77	31	tax	tax	NOUN
faba-172	77	32	payments	payment	NOUN
faba-172	77	33	explicitly	explicitly	ADV
faba-172	77	34	.	.	PUNCT
faba-172	78	1	positive	positive	ADJ
faba-172	78	2	accounting	accounting	NOUN
faba-172	78	3	theory	theory	NOUN
faba-172	78	4	watts	watts	PROPN
faba-172	78	5	and	and	CCONJ
faba-172	78	6	zimmerman	zimmerman	PROPN
faba-172	78	7	(	(	PUNCT
faba-172	78	8	1986	1986	NUM
faba-172	78	9	)	)	PUNCT
faba-172	78	10	explain	explain	VERB
faba-172	78	11	three	three	NUM
faba-172	78	12	hypotheses	hypothesis	NOUN
faba-172	78	13	that	that	PRON
faba-172	78	14	can	can	AUX
faba-172	78	15	encourage	encourage	VERB
faba-172	78	16	opportunistic	opportunistic	ADJ
faba-172	78	17	actions	action	NOUN
faba-172	78	18	by	by	ADP
faba-172	78	19	management	management	NOUN
faba-172	78	20	,	,	PUNCT
faba-172	78	21	namely	namely	ADV
faba-172	78	22	the	the	DET
faba-172	78	23	bonus	bonus	NOUN
faba-172	78	24	plan	plan	NOUN
faba-172	78	25	hypothesis	hypothesis	NOUN
faba-172	78	26	,	,	PUNCT
faba-172	78	27	debt	debt	NOUN
faba-172	78	28	covenant	covenant	NOUN
faba-172	78	29	hypothesis	hypothesis	NOUN
faba-172	78	30	,	,	PUNCT
faba-172	78	31	and	and	CCONJ
faba-172	78	32	political	political	ADJ
faba-172	78	33	cost	cost	NOUN
faba-172	78	34	hypothesis	hypothesis	NOUN
faba-172	78	35	.	.	PUNCT
faba-172	79	1	positive	positive	ADJ
faba-172	79	2	accounting	accounting	NOUN
faba-172	79	3	theory	theory	NOUN
faba-172	79	4	explains	explain	VERB
faba-172	79	5	accounting	accounting	NOUN
faba-172	79	6	practices	practice	NOUN
faba-172	79	7	with	with	ADP
faba-172	79	8	the	the	DET
faba-172	79	9	assumption	assumption	NOUN
faba-172	79	10	that	that	SCONJ
faba-172	79	11	all	all	DET
faba-172	79	12	parties	party	NOUN
faba-172	79	13	will	will	AUX
faba-172	79	14	act	act	VERB
faba-172	79	15	rationally	rationally	ADV
faba-172	79	16	in	in	ADP
faba-172	79	17	their	their	PRON
faba-172	79	18	respective	respective	ADJ
faba-172	79	19	personal	personal	ADJ
faba-172	79	20	interests	interest	NOUN
faba-172	79	21	and	and	CCONJ
faba-172	79	22	consider	consider	VERB
faba-172	79	23	accounting	account	VERB
faba-172	79	24	information	information	NOUN
faba-172	79	25	as	as	ADP
faba-172	79	26	a	a	DET
faba-172	79	27	commodity	commodity	NOUN
faba-172	79	28	in	in	ADP
faba-172	79	29	economics	economic	NOUN
faba-172	79	30	and	and	CCONJ
faba-172	79	31	politics	politic	NOUN
faba-172	79	32	.	.	PUNCT
faba-172	80	1	tax	tax	NOUN
faba-172	80	2	avoidance	avoidance	NOUN
faba-172	80	3	the	the	DET
faba-172	80	4	company	company	NOUN
faba-172	80	5	considers	consider	VERB
faba-172	80	6	tax	tax	NOUN
faba-172	80	7	to	to	PART
faba-172	80	8	be	be	AUX
faba-172	80	9	a	a	DET
faba-172	80	10	burden	burden	NOUN
faba-172	80	11	that	that	PRON
faba-172	80	12	can	can	AUX
faba-172	80	13	reduce	reduce	VERB
faba-172	80	14	company	company	NOUN
faba-172	80	15	profits	profit	NOUN
faba-172	80	16	.	.	PUNCT
faba-172	81	1	the	the	DET
faba-172	81	2	company	company	NOUN
faba-172	81	3	tries	try	VERB
faba-172	81	4	to	to	PART
faba-172	81	5	minimize	minimize	VERB
faba-172	81	6	the	the	DET
faba-172	81	7	taxes	taxis	NOUN
faba-172	81	8	paid	pay	VERB
faba-172	81	9	but	but	CCONJ
faba-172	81	10	in	in	ADP
faba-172	81	11	ways	way	NOUN
faba-172	81	12	that	that	PRON
faba-172	81	13	do	do	AUX
faba-172	81	14	not	not	PART
faba-172	81	15	violate	violate	VERB
faba-172	81	16	or	or	CCONJ
faba-172	81	17	conflict	conflict	VERB
faba-172	81	18	with	with	ADP
faba-172	81	19	tax	tax	NOUN
faba-172	81	20	regulations	regulation	NOUN
faba-172	81	21	.	.	PUNCT
faba-172	82	1	companies	company	NOUN
faba-172	82	2	usually	usually	ADV
faba-172	82	3	carry	carry	VERB
faba-172	82	4	out	out	ADP
faba-172	82	5	tax	tax	NOUN
faba-172	82	6	planning	planning	NOUN
faba-172	82	7	with	with	ADP
faba-172	82	8	the	the	DET
faba-172	82	9	aim	aim	NOUN
faba-172	82	10	of	of	ADP
faba-172	82	11	minimizing	minimize	VERB
faba-172	82	12	the	the	DET
faba-172	82	13	taxes	taxis	NOUN
faba-172	82	14	that	that	PRON
faba-172	82	15	must	must	AUX
faba-172	82	16	be	be	AUX
faba-172	82	17	paid	pay	VERB
faba-172	82	18	.	.	PUNCT
faba-172	83	1	tax	tax	NOUN
faba-172	83	2	avoidance	avoidance	NOUN
faba-172	83	3	is	be	AUX
faba-172	83	4	a	a	DET
faba-172	83	5	form	form	NOUN
faba-172	83	6	of	of	ADP
faba-172	83	7	sasiska	sasiska	NOUN
faba-172	83	8	rani	rani	NOUN
faba-172	83	9	,	,	PUNCT
faba-172	83	10	meti	meti	PROPN
faba-172	83	11	zuliyana	zuliyana	PROPN
faba-172	83	12	and	and	CCONJ
faba-172	83	13	rizal	rizal	PROPN
faba-172	83	14	effendi/	effendi/	NUM
faba-172	83	15	finance	finance	NOUN
faba-172	83	16	,	,	PUNCT
faba-172	83	17	accounting	accounting	NOUN
faba-172	83	18	and	and	CCONJ
faba-172	83	19	business	business	NOUN
faba-172	83	20	analysis	analysis	NOUN
faba-172	83	21	,	,	PUNCT
faba-172	83	22	volume	volume	NOUN
faba-172	83	23	5	5	NUM
faba-172	83	24	,	,	PUNCT
faba-172	83	25	issue	issue	NOUN
faba-172	83	26	2	2	NUM
faba-172	83	27	,	,	PUNCT
faba-172	83	28	2023	2023	NUM
faba-172	83	29	150	150	NUM
faba-172	83	30	company	company	NOUN
faba-172	83	31	effort	effort	NOUN
faba-172	83	32	to	to	PART
faba-172	83	33	reduce	reduce	VERB
faba-172	83	34	the	the	DET
faba-172	83	35	tax	tax	NOUN
faba-172	83	36	burden	burden	NOUN
faba-172	83	37	in	in	ADP
faba-172	83	38	a	a	DET
faba-172	83	39	way	way	NOUN
faba-172	83	40	that	that	PRON
faba-172	83	41	is	be	AUX
faba-172	83	42	legal	legal	ADJ
faba-172	83	43	and	and	CCONJ
faba-172	83	44	does	do	AUX
faba-172	83	45	not	not	PART
faba-172	83	46	conflict	conflict	VERB
faba-172	83	47	with	with	ADP
faba-172	83	48	applicable	applicable	ADJ
faba-172	83	49	tax	tax	NOUN
faba-172	83	50	laws	law	NOUN
faba-172	83	51	(	(	PUNCT
faba-172	83	52	stawati	stawati	PROPN
faba-172	83	53	,	,	PUNCT
faba-172	83	54	2020	2020	NUM
faba-172	83	55	)	)	PUNCT
faba-172	83	56	.	.	PUNCT
faba-172	84	1	tax	tax	NOUN
faba-172	84	2	avoidance	avoidance	NOUN
faba-172	84	3	in	in	ADP
faba-172	84	4	this	this	DET
faba-172	84	5	research	research	NOUN
faba-172	84	6	is	be	AUX
faba-172	84	7	proxied	proxie	VERB
faba-172	84	8	using	use	VERB
faba-172	84	9	cetr	cetr	NOUN
faba-172	84	10	.	.	PUNCT
faba-172	85	1	cetr	cetr	NOUN
faba-172	85	2	=	=	PUNCT
faba-172	85	3	tax	tax	NOUN
faba-172	85	4	payment	payment	NOUN
faba-172	85	5	profit	profit	NOUN
faba-172	85	6	before	before	ADP
faba-172	85	7	tax	tax	NOUN
faba-172	85	8	(	(	PUNCT
faba-172	85	9	1	1	NUM
faba-172	85	10	)	)	PUNCT
faba-172	85	11	profitability	profitability	NOUN
faba-172	85	12	profitability	profitability	NOUN
faba-172	85	13	is	be	AUX
faba-172	85	14	the	the	DET
faba-172	85	15	main	main	ADJ
faba-172	85	16	measure	measure	NOUN
faba-172	85	17	used	use	VERB
faba-172	85	18	to	to	PART
faba-172	85	19	assess	assess	VERB
faba-172	85	20	a	a	DET
faba-172	85	21	company	company	NOUN
faba-172	85	22	's	's	PART
faba-172	85	23	ability	ability	NOUN
faba-172	85	24	to	to	PART
faba-172	85	25	produce	produce	VERB
faba-172	85	26	profits	profit	NOUN
faba-172	85	27	(	(	PUNCT
faba-172	85	28	manafi	manafi	NOUN
faba-172	85	29	2017	2017	NUM
faba-172	85	30	)	)	PUNCT
faba-172	85	31	.	.	PUNCT
faba-172	86	1	profitability	profitability	NOUN
faba-172	86	2	can	can	AUX
faba-172	86	3	be	be	AUX
faba-172	86	4	proxied	proxie	VERB
faba-172	86	5	by	by	ADP
faba-172	86	6	the	the	DET
faba-172	86	7	ratio	ratio	NOUN
faba-172	86	8	return	return	NOUN
faba-172	86	9	on	on	ADP
faba-172	86	10	assets	asset	NOUN
faba-172	86	11	(	(	PUNCT
faba-172	86	12	roa	roa	PROPN
faba-172	86	13	)	)	PUNCT
faba-172	86	14	.	.	PUNCT
faba-172	87	1	roa	roa	PROPN
faba-172	87	2	shows	show	VERB
faba-172	87	3	the	the	DET
faba-172	87	4	amount	amount	NOUN
faba-172	87	5	of	of	ADP
faba-172	87	6	profit	profit	NOUN
faba-172	87	7	a	a	DET
faba-172	87	8	company	company	NOUN
faba-172	87	9	generates	generate	VERB
faba-172	87	10	using	use	VERB
faba-172	87	11	the	the	DET
faba-172	87	12	total	total	ADJ
faba-172	87	13	assets	asset	NOUN
faba-172	87	14	it	it	PRON
faba-172	87	15	owns	own	VERB
faba-172	87	16	.	.	PUNCT
faba-172	88	1	the	the	PRON
faba-172	88	2	higher	high	ADJ
faba-172	88	3	this	this	DET
faba-172	88	4	ratio	ratio	NOUN
faba-172	88	5	,	,	PUNCT
faba-172	88	6	the	the	PRON
faba-172	88	7	better	well	ADJ
faba-172	88	8	the	the	DET
faba-172	88	9	company	company	NOUN
faba-172	88	10	's	's	PART
faba-172	88	11	performance	performance	NOUN
faba-172	88	12	in	in	ADP
faba-172	88	13	using	use	VERB
faba-172	88	14	assets	asset	NOUN
faba-172	88	15	to	to	PART
faba-172	88	16	obtain	obtain	VERB
faba-172	88	17	net	net	ADJ
faba-172	88	18	profit	profit	NOUN
faba-172	88	19	.	.	PUNCT
faba-172	89	1	roa	roa	PROPN
faba-172	89	2	=	=	NOUN
faba-172	89	3	net	net	ADJ
faba-172	89	4	profit	profit	NOUN
faba-172	89	5	after	after	ADP
faba-172	89	6	tax	tax	NOUN
faba-172	89	7	total	total	ADJ
faba-172	89	8	assets	asset	NOUN
faba-172	89	9	(	(	PUNCT
faba-172	89	10	2	2	NUM
faba-172	89	11	)	)	PUNCT
faba-172	89	12	leverage	leverage	NOUN
faba-172	89	13	leverage	leverage	NOUN
faba-172	89	14	describes	describe	VERB
faba-172	89	15	the	the	DET
faba-172	89	16	level	level	NOUN
faba-172	89	17	of	of	ADP
faba-172	89	18	a	a	DET
faba-172	89	19	company	company	NOUN
faba-172	89	20	's	's	PART
faba-172	89	21	dependence	dependence	NOUN
faba-172	89	22	on	on	ADP
faba-172	89	23	debt	debt	NOUN
faba-172	89	24	to	to	PART
faba-172	89	25	finance	finance	VERB
faba-172	89	26	its	its	PRON
faba-172	89	27	operational	operational	ADJ
faba-172	89	28	activities	activity	NOUN
faba-172	89	29	.	.	PUNCT
faba-172	90	1	leverage	leverage	NOUN
faba-172	90	2	shows	show	VERB
faba-172	90	3	the	the	DET
faba-172	90	4	extent	extent	NOUN
faba-172	90	5	to	to	PART
faba-172	90	6	which	which	PRON
faba-172	90	7	the	the	DET
faba-172	90	8	company	company	NOUN
faba-172	90	9	is	be	AUX
faba-172	90	10	financed	finance	VERB
faba-172	90	11	by	by	ADP
faba-172	90	12	debt	debt	NOUN
faba-172	90	13	or	or	CCONJ
faba-172	90	14	external	external	ADJ
faba-172	90	15	parties	party	NOUN
faba-172	90	16	compared	compare	VERB
faba-172	90	17	to	to	ADP
faba-172	90	18	the	the	DET
faba-172	90	19	company	company	NOUN
faba-172	90	20	's	's	PART
faba-172	90	21	capabilities	capability	NOUN
faba-172	90	22	as	as	SCONJ
faba-172	90	23	depicted	depict	VERB
faba-172	90	24	by	by	ADP
faba-172	90	25	capital	capital	NOUN
faba-172	90	26	(	(	PUNCT
faba-172	90	27	kurniasih	kurniasih	NOUN
faba-172	90	28	and	and	CCONJ
faba-172	90	29	hermanto	hermanto	NOUN
faba-172	90	30	2020	2020	NUM
faba-172	90	31	)	)	PUNCT
faba-172	90	32	.	.	PUNCT
faba-172	91	1	leverage	leverage	NOUN
faba-172	91	2	can	can	AUX
faba-172	91	3	be	be	AUX
faba-172	91	4	proxyed	proxye	VERB
faba-172	91	5	using	use	VERB
faba-172	91	6	debt	debt	NOUN
faba-172	91	7	to	to	ADP
faba-172	91	8	equity	equity	NOUN
faba-172	91	9	ratio	ratio	NOUN
faba-172	91	10	(	(	PUNCT
faba-172	91	11	der	der	NOUN
faba-172	91	12	)	)	PUNCT
faba-172	91	13	.	.	PUNCT
faba-172	92	1	der	der	NOUN
faba-172	92	2	is	be	AUX
faba-172	92	3	a	a	DET
faba-172	92	4	measure	measure	NOUN
faba-172	92	5	of	of	ADP
faba-172	92	6	how	how	SCONJ
faba-172	92	7	much	much	ADJ
faba-172	92	8	debt	debt	NOUN
faba-172	92	9	a	a	DET
faba-172	92	10	company	company	NOUN
faba-172	92	11	has	have	AUX
faba-172	92	12	in	in	ADP
faba-172	92	13	relation	relation	NOUN
faba-172	92	14	to	to	ADP
faba-172	92	15	its	its	PRON
faba-172	92	16	total	total	ADJ
faba-172	92	17	equity	equity	NOUN
faba-172	92	18	.	.	PUNCT
faba-172	93	1	the	the	DET
faba-172	93	2	debt	debt	NOUN
faba-172	93	3	owned	own	VERB
faba-172	93	4	by	by	ADP
faba-172	93	5	the	the	DET
faba-172	93	6	company	company	NOUN
faba-172	93	7	has	have	VERB
faba-172	93	8	the	the	DET
faba-172	93	9	consequence	consequence	NOUN
faba-172	93	10	of	of	ADP
faba-172	93	11	fixed	fix	VERB
faba-172	93	12	costs	cost	NOUN
faba-172	93	13	,	,	PUNCT
faba-172	93	14	namely	namely	ADV
faba-172	93	15	interest	interest	NOUN
faba-172	93	16	expenses	expense	NOUN
faba-172	93	17	.	.	PUNCT
faba-172	94	1	the	the	PRON
faba-172	94	2	greater	great	ADJ
faba-172	94	3	the	the	DET
faba-172	94	4	debt	debt	NOUN
faba-172	94	5	that	that	PRON
faba-172	94	6	the	the	DET
faba-172	94	7	company	company	NOUN
faba-172	94	8	carries	carry	VERB
faba-172	94	9	,	,	PUNCT
faba-172	94	10	the	the	DET
faba-172	94	11	consequence	consequence	NOUN
faba-172	94	12	is	be	AUX
faba-172	94	13	that	that	SCONJ
faba-172	94	14	the	the	DET
faba-172	94	15	interest	interest	NOUN
faba-172	94	16	burden	burden	NOUN
faba-172	94	17	that	that	PRON
faba-172	94	18	the	the	DET
faba-172	94	19	company	company	NOUN
faba-172	94	20	must	must	AUX
faba-172	94	21	pay	pay	VERB
faba-172	94	22	is	be	AUX
faba-172	94	23	also	also	ADV
faba-172	94	24	higher	high	ADJ
faba-172	94	25	.	.	PUNCT
faba-172	95	1	der	der	NOUN
faba-172	95	2	=	=	NOUN
faba-172	95	3	total	total	ADJ
faba-172	95	4	debt	debt	NOUN
faba-172	95	5	total	total	NOUN
faba-172	95	6	equity	equity	NOUN
faba-172	95	7	(	(	PUNCT
faba-172	95	8	3	3	NUM
faba-172	95	9	)	)	PUNCT
faba-172	95	10	firm	firm	ADJ
faba-172	95	11	size	size	NOUN
faba-172	95	12	firm	firm	NOUN
faba-172	95	13	size	size	NOUN
faba-172	95	14	is	be	AUX
faba-172	95	15	a	a	DET
faba-172	95	16	classification	classification	NOUN
faba-172	95	17	of	of	ADP
faba-172	95	18	a	a	DET
faba-172	95	19	business	business	NOUN
faba-172	95	20	based	base	VERB
faba-172	95	21	on	on	ADP
faba-172	95	22	the	the	DET
faba-172	95	23	amount	amount	NOUN
faba-172	95	24	of	of	ADP
faba-172	95	25	assets	asset	NOUN
faba-172	95	26	it	it	PRON
faba-172	95	27	owns	own	VERB
faba-172	95	28	.	.	PUNCT
faba-172	96	1	firm	firm	ADJ
faba-172	96	2	size	size	NOUN
faba-172	96	3	is	be	AUX
faba-172	96	4	a	a	DET
faba-172	96	5	measure	measure	NOUN
faba-172	96	6	and	and	CCONJ
faba-172	96	7	value	value	NOUN
faba-172	96	8	that	that	PRON
faba-172	96	9	can	can	AUX
faba-172	96	10	classify	classify	VERB
faba-172	96	11	companies	company	NOUN
faba-172	96	12	into	into	ADP
faba-172	96	13	large	large	ADJ
faba-172	96	14	and	and	CCONJ
faba-172	96	15	small	small	ADJ
faba-172	96	16	types	type	NOUN
faba-172	96	17	according	accord	VERB
faba-172	96	18	to	to	ADP
faba-172	96	19	overall	overall	ADJ
faba-172	96	20	assets	asset	NOUN
faba-172	96	21	(	(	PUNCT
faba-172	96	22	robin	robin	PROPN
faba-172	96	23	et	et	PROPN
faba-172	96	24	al	al	PROPN
faba-172	96	25	.	.	PROPN
faba-172	96	26	2021	2021	NUM
faba-172	96	27	)	)	PUNCT
faba-172	96	28	.	.	PUNCT
faba-172	97	1	firm	firm	ADJ
faba-172	97	2	size	size	NOUN
faba-172	97	3	is	be	AUX
faba-172	97	4	an	an	DET
faba-172	97	5	indicator	indicator	NOUN
faba-172	97	6	that	that	PRON
faba-172	97	7	explains	explain	VERB
faba-172	97	8	the	the	DET
faba-172	97	9	financial	financial	ADJ
faba-172	97	10	strength	strength	NOUN
faba-172	97	11	of	of	ADP
faba-172	97	12	a	a	DET
faba-172	97	13	company	company	NOUN
faba-172	97	14	.	.	PUNCT
faba-172	98	1	firm	firm	ADJ
faba-172	98	2	size	size	NOUN
faba-172	98	3	is	be	AUX
faba-172	98	4	known	know	VERB
faba-172	98	5	in	in	ADP
faba-172	98	6	the	the	DET
faba-172	98	7	log	log	NOUN
faba-172	98	8	of	of	ADP
faba-172	98	9	total	total	ADJ
faba-172	98	10	assets	asset	NOUN
faba-172	98	11	,	,	PUNCT
faba-172	98	12	because	because	SCONJ
faba-172	98	13	firm	firm	ADJ
faba-172	98	14	size	size	NOUN
faba-172	98	15	is	be	AUX
faba-172	98	16	thought	think	VERB
faba-172	98	17	to	to	PART
faba-172	98	18	have	have	VERB
faba-172	98	19	a	a	DET
faba-172	98	20	more	more	ADV
faba-172	98	21	consistent	consistent	ADJ
faba-172	98	22	level	level	NOUN
faba-172	98	23	of	of	ADP
faba-172	98	24	stability	stability	NOUN
faba-172	98	25	compared	compare	VERB
faba-172	98	26	to	to	ADP
faba-172	98	27	other	other	ADJ
faba-172	98	28	agents	agent	NOUN
faba-172	98	29	and	and	CCONJ
faba-172	98	30	is	be	AUX
faba-172	98	31	consistent	consistent	ADJ
faba-172	98	32	throughout	throughout	ADP
faba-172	98	33	the	the	DET
faba-172	98	34	period	period	NOUN
faba-172	98	35	(	(	PUNCT
faba-172	98	36	jogiyanto	jogiyanto	NOUN
faba-172	98	37	2007	2007	NUM
faba-172	98	38	)	)	PUNCT
faba-172	98	39	.	.	PUNCT
faba-172	99	1	size	size	NOUN
faba-172	99	2	=	=	PUNCT
faba-172	99	3	ln(total	ln(total	ADJ
faba-172	99	4	assets	asset	NOUN
faba-172	99	5	)	)	PUNCT
faba-172	99	6	(	(	PUNCT
faba-172	99	7	4	4	X
faba-172	99	8	)	)	PUNCT
faba-172	99	9	empirical	empirical	ADJ
faba-172	99	10	literature	literature	NOUN
faba-172	99	11	faizah	faizah	NOUN
faba-172	99	12	(	(	PUNCT
faba-172	99	13	2022	2022	NUM
faba-172	99	14	)	)	PUNCT
faba-172	99	15	tries	try	VERB
faba-172	99	16	to	to	PART
faba-172	99	17	obtain	obtain	VERB
faba-172	99	18	empirical	empirical	ADJ
faba-172	99	19	evidence	evidence	NOUN
faba-172	99	20	regarding	regard	VERB
faba-172	99	21	the	the	DET
faba-172	99	22	effect	effect	NOUN
faba-172	99	23	of	of	ADP
faba-172	99	24	institutional	institutional	ADJ
faba-172	99	25	ownership	ownership	NOUN
faba-172	99	26	,	,	PUNCT
faba-172	99	27	profitability	profitability	NOUN
faba-172	99	28	,	,	PUNCT
faba-172	99	29	leverage	leverage	NOUN
faba-172	99	30	on	on	ADP
faba-172	99	31	tax	tax	NOUN
faba-172	99	32	avoidance	avoidance	NOUN
faba-172	99	33	with	with	ADP
faba-172	99	34	company	company	NOUN
faba-172	99	35	size	size	NOUN
faba-172	99	36	as	as	ADP
faba-172	99	37	a	a	DET
faba-172	99	38	moderating	moderate	VERB
faba-172	99	39	variable	variable	NOUN
faba-172	99	40	.	.	PUNCT
faba-172	100	1	this	this	DET
faba-172	100	2	research	research	NOUN
faba-172	100	3	uses	use	VERB
faba-172	100	4	a	a	DET
faba-172	100	5	sample	sample	NOUN
faba-172	100	6	of	of	ADP
faba-172	100	7	manufacturing	manufacturing	NOUN
faba-172	100	8	companies	company	NOUN
faba-172	100	9	listed	list	VERB
faba-172	100	10	on	on	ADP
faba-172	100	11	the	the	DET
faba-172	100	12	indonesia	indonesia	PROPN
faba-172	100	13	stock	stock	PROPN
faba-172	100	14	exchange	exchange	PROPN
faba-172	100	15	(	(	PUNCT
faba-172	100	16	bei	bei	PROPN
faba-172	100	17	)	)	PUNCT
faba-172	100	18	from	from	ADP
faba-172	100	19	2015	2015	NUM
faba-172	100	20	to	to	ADP
faba-172	100	21	2019	2019	NUM
faba-172	100	22	.	.	PUNCT
faba-172	101	1	this	this	DET
faba-172	101	2	research	research	NOUN
faba-172	101	3	finds	find	VERB
faba-172	101	4	that	that	SCONJ
faba-172	101	5	institutional	institutional	ADJ
faba-172	101	6	ownership	ownership	NOUN
faba-172	101	7	and	and	CCONJ
faba-172	101	8	profitability	profitability	NOUN
faba-172	101	9	have	have	VERB
faba-172	101	10	no	no	DET
faba-172	101	11	effect	effect	NOUN
faba-172	101	12	on	on	ADP
faba-172	101	13	tax	tax	NOUN
faba-172	101	14	avoidance	avoidance	NOUN
faba-172	101	15	but	but	CCONJ
faba-172	101	16	leverage	leverage	NOUN
faba-172	101	17	has	have	VERB
faba-172	101	18	a	a	DET
faba-172	101	19	significant	significant	ADJ
faba-172	101	20	negative	negative	ADJ
faba-172	101	21	effect	effect	NOUN
faba-172	101	22	on	on	ADP
faba-172	101	23	tax	tax	NOUN
faba-172	101	24	avoidance	avoidance	NOUN
faba-172	101	25	.	.	PUNCT
faba-172	102	1	this	this	DET
faba-172	102	2	research	research	NOUN
faba-172	102	3	also	also	ADV
faba-172	102	4	found	find	VERB
faba-172	102	5	that	that	SCONJ
faba-172	102	6	company	company	NOUN
faba-172	102	7	size	size	NOUN
faba-172	102	8	can	can	AUX
faba-172	102	9	not	not	PART
faba-172	102	10	moderate	moderate	VERB
faba-172	102	11	the	the	DET
faba-172	102	12	positive	positive	ADJ
faba-172	102	13	effect	effect	NOUN
faba-172	102	14	of	of	ADP
faba-172	102	15	institutional	institutional	ADJ
faba-172	102	16	ownership	ownership	NOUN
faba-172	102	17	on	on	ADP
faba-172	102	18	tax	tax	NOUN
faba-172	102	19	avoidance	avoidance	NOUN
faba-172	102	20	,	,	PUNCT
faba-172	102	21	company	company	NOUN
faba-172	102	22	size	size	NOUN
faba-172	102	23	can	can	AUX
faba-172	102	24	not	not	PART
faba-172	102	25	moderate	moderate	VERB
faba-172	102	26	the	the	DET
faba-172	102	27	positive	positive	ADJ
faba-172	102	28	effect	effect	NOUN
faba-172	102	29	of	of	ADP
faba-172	102	30	profitability	profitability	NOUN
faba-172	102	31	on	on	ADP
faba-172	102	32	tax	tax	NOUN
faba-172	102	33	avoidance	avoidance	NOUN
faba-172	102	34	,	,	PUNCT
faba-172	102	35	and	and	CCONJ
faba-172	102	36	company	company	NOUN
faba-172	102	37	size	size	NOUN
faba-172	102	38	can	can	AUX
faba-172	102	39	not	not	PART
faba-172	102	40	moderate	moderate	VERB
faba-172	102	41	the	the	DET
faba-172	102	42	effect	effect	NOUN
faba-172	102	43	of	of	ADP
faba-172	102	44	leverage	leverage	NOUN
faba-172	102	45	on	on	ADP
faba-172	102	46	tax	tax	NOUN
faba-172	102	47	avoidance	avoidance	NOUN
faba-172	102	48	.	.	PUNCT
faba-172	103	1	anggraeni	anggraeni	PROPN
faba-172	103	2	and	and	CCONJ
faba-172	103	3	oktaviani	oktaviani	PROPN
faba-172	103	4	(	(	PUNCT
faba-172	103	5	2021	2021	NUM
faba-172	103	6	)	)	PUNCT
faba-172	103	7	conducted	conduct	VERB
faba-172	103	8	research	research	NOUN
faba-172	103	9	on	on	ADP
faba-172	103	10	thin	thin	ADJ
faba-172	103	11	capitalization	capitalization	NOUN
faba-172	103	12	,	,	PUNCT
faba-172	103	13	profitability	profitability	NOUN
faba-172	103	14	and	and	CCONJ
faba-172	103	15	company	company	NOUN
faba-172	103	16	size	size	NOUN
faba-172	103	17	influencing	influence	VERB
faba-172	103	18	tax	tax	NOUN
faba-172	103	19	avoidance	avoidance	NOUN
faba-172	103	20	.	.	PUNCT
faba-172	104	1	the	the	DET
faba-172	104	2	samples	sample	NOUN
faba-172	104	3	used	use	VERB
faba-172	104	4	are	be	AUX
faba-172	104	5	manufacturing	manufacture	VERB
faba-172	104	6	companies	company	NOUN
faba-172	104	7	listed	list	VERB
faba-172	104	8	on	on	ADP
faba-172	104	9	the	the	DET
faba-172	104	10	indonesia	indonesia	PROPN
faba-172	104	11	stock	stock	PROPN
faba-172	104	12	exchange	exchange	PROPN
faba-172	104	13	for	for	ADP
faba-172	104	14	the	the	DET
faba-172	104	15	period	period	NOUN
faba-172	104	16	2017	2017	NUM
faba-172	104	17	to	to	ADP
faba-172	104	18	2019	2019	NUM
faba-172	104	19	.	.	PUNCT
faba-172	105	1	this	this	DET
faba-172	105	2	research	research	NOUN
faba-172	105	3	shows	show	VERB
faba-172	105	4	that	that	SCONJ
faba-172	105	5	the	the	DET
faba-172	105	6	independent	independent	ADJ
faba-172	105	7	variable	variable	ADJ
faba-172	105	8	thin	thin	ADJ
faba-172	105	9	capitalization	capitalization	NOUN
faba-172	105	10	has	have	VERB
faba-172	105	11	no	no	DET
faba-172	105	12	effect	effect	NOUN
faba-172	105	13	on	on	ADP
faba-172	105	14	tax	tax	NOUN
faba-172	105	15	avoidance	avoidance	NOUN
faba-172	105	16	.	.	PUNCT
faba-172	106	1	meanwhile	meanwhile	ADV
faba-172	106	2	,	,	PUNCT
faba-172	106	3	profitability	profitability	NOUN
faba-172	106	4	has	have	VERB
faba-172	106	5	a	a	DET
faba-172	106	6	positive	positive	ADJ
faba-172	106	7	influence	influence	NOUN
faba-172	106	8	on	on	ADP
faba-172	106	9	tax	tax	NOUN
faba-172	106	10	avoidance	avoidance	NOUN
faba-172	106	11	,	,	PUNCT
faba-172	106	12	and	and	CCONJ
faba-172	106	13	company	company	NOUN
faba-172	106	14	size	size	NOUN
faba-172	106	15	has	have	VERB
faba-172	106	16	a	a	DET
faba-172	106	17	negative	negative	ADJ
faba-172	106	18	influence	influence	NOUN
faba-172	106	19	on	on	ADP
faba-172	106	20	tax	tax	NOUN
faba-172	106	21	avoidance	avoidance	NOUN
faba-172	106	22	.	.	PUNCT
faba-172	107	1	rahmadani	rahmadani	PROPN
faba-172	107	2	et	et	PROPN
faba-172	107	3	al	al	PROPN
faba-172	107	4	.	.	PROPN
faba-172	108	1	(	(	PUNCT
faba-172	108	2	2020	2020	NUM
faba-172	108	3	)	)	PUNCT
faba-172	108	4	analyzes	analyze	VERB
faba-172	108	5	the	the	DET
faba-172	108	6	effect	effect	NOUN
faba-172	108	7	of	of	ADP
faba-172	108	8	company	company	NOUN
faba-172	108	9	size	size	NOUN
faba-172	108	10	,	,	PUNCT
faba-172	108	11	profitability	profitability	NOUN
faba-172	108	12	,	,	PUNCT
faba-172	108	13	leverage	leverage	NOUN
faba-172	108	14	,	,	PUNCT
faba-172	108	15	earnings	earning	NOUN
faba-172	108	16	management	management	NOUN
faba-172	108	17	on	on	ADP
faba-172	108	18	tax	tax	NOUN
faba-172	108	19	avoidance	avoidance	NOUN
faba-172	108	20	and	and	CCONJ
faba-172	108	21	analyzes	analyze	VERB
faba-172	108	22	the	the	DET
faba-172	108	23	effect	effect	NOUN
faba-172	108	24	of	of	ADP
faba-172	108	25	political	political	ADJ
faba-172	108	26	connections	connection	NOUN
faba-172	108	27	as	as	ADP
faba-172	108	28	a	a	DET
faba-172	108	29	moderating	moderate	VERB
faba-172	108	30	variable	variable	NOUN
faba-172	108	31	.	.	PUNCT
faba-172	109	1	the	the	DET
faba-172	109	2	population	population	NOUN
faba-172	109	3	in	in	ADP
faba-172	109	4	this	this	DET
faba-172	109	5	research	research	NOUN
faba-172	109	6	are	be	AUX
faba-172	109	7	companies	company	NOUN
faba-172	109	8	listed	list	VERB
faba-172	109	9	in	in	ADP
faba-172	109	10	the	the	DET
faba-172	109	11	mining	mining	NOUN
faba-172	109	12	sector	sector	NOUN
faba-172	109	13	on	on	ADP
faba-172	109	14	the	the	DET
faba-172	109	15	indonesia	indonesia	PROPN
faba-172	109	16	stock	stock	PROPN
faba-172	109	17	exchange	exchange	PROPN
faba-172	109	18	(	(	PUNCT
faba-172	109	19	bei	bei	PROPN
faba-172	109	20	)	)	PUNCT
faba-172	109	21	for	for	ADP
faba-172	109	22	the	the	DET
faba-172	109	23	2007	2007	NUM
faba-172	109	24	-	-	SYM
faba-172	109	25	2018	2018	NUM
faba-172	109	26	period	period	NOUN
faba-172	109	27	.	.	PUNCT
faba-172	110	1	the	the	DET
faba-172	110	2	results	result	NOUN
faba-172	110	3	of	of	ADP
faba-172	110	4	hypothesis	hypothesis	NOUN
faba-172	110	5	testing	testing	NOUN
faba-172	110	6	prove	prove	VERB
faba-172	110	7	that	that	SCONJ
faba-172	110	8	company	company	NOUN
faba-172	110	9	size	size	NOUN
faba-172	110	10	and	and	CCONJ
faba-172	110	11	earnings	earning	NOUN
faba-172	110	12	management	management	NOUN
faba-172	110	13	have	have	VERB
faba-172	110	14	no	no	DET
faba-172	110	15	effect	effect	NOUN
faba-172	110	16	on	on	ADP
faba-172	110	17	tax	tax	NOUN
faba-172	110	18	avoidance	avoidance	NOUN
faba-172	110	19	,	,	PUNCT
faba-172	110	20	profitability	profitability	NOUN
faba-172	110	21	and	and	CCONJ
faba-172	110	22	leverage	leverage	NOUN
faba-172	110	23	have	have	VERB
faba-172	110	24	an	an	DET
faba-172	110	25	effect	effect	NOUN
faba-172	110	26	on	on	ADP
faba-172	110	27	tax	tax	NOUN
faba-172	110	28	avoidance	avoidance	NOUN
faba-172	110	29	.	.	PUNCT
faba-172	111	1	political	political	ADJ
faba-172	111	2	connections	connection	NOUN
faba-172	111	3	are	be	AUX
faba-172	111	4	significant	significant	ADJ
faba-172	111	5	in	in	ADP
faba-172	111	6	moderating	moderate	VERB
faba-172	111	7	profitability	profitability	NOUN
faba-172	111	8	on	on	ADP
faba-172	111	9	tax	tax	NOUN
faba-172	111	10	avoidance	avoidance	NOUN
faba-172	111	11	and	and	CCONJ
faba-172	111	12	political	political	ADJ
faba-172	111	13	connections	connection	NOUN
faba-172	111	14	are	be	AUX
faba-172	111	15	not	not	PART
faba-172	111	16	significant	significant	ADJ
faba-172	111	17	in	in	ADP
faba-172	111	18	moderating	moderate	VERB
faba-172	111	19	company	company	NOUN
faba-172	111	20	size	size	NOUN
faba-172	111	21	,	,	PUNCT
faba-172	111	22	leverage	leverage	NOUN
faba-172	111	23	and	and	CCONJ
faba-172	111	24	earnings	earning	NOUN
faba-172	111	25	management	management	NOUN
faba-172	111	26	on	on	ADP
faba-172	111	27	tax	tax	NOUN
faba-172	111	28	avoidance	avoidance	NOUN
faba-172	111	29	.	.	PUNCT
faba-172	112	1	sasiska	sasiska	PROPN
faba-172	112	2	rani	rani	PROPN
faba-172	112	3	,	,	PUNCT
faba-172	112	4	meti	meti	PROPN
faba-172	112	5	zuliyana	zuliyana	PROPN
faba-172	112	6	and	and	CCONJ
faba-172	112	7	rizal	rizal	PROPN
faba-172	112	8	effendi/	effendi/	NUM
faba-172	112	9	finance	finance	NOUN
faba-172	112	10	,	,	PUNCT
faba-172	112	11	accounting	accounting	NOUN
faba-172	112	12	and	and	CCONJ
faba-172	112	13	business	business	NOUN
faba-172	112	14	analysis	analysis	NOUN
faba-172	112	15	,	,	PUNCT
faba-172	112	16	volume	volume	NOUN
faba-172	112	17	5	5	NUM
faba-172	112	18	,	,	PUNCT
faba-172	112	19	issue	issue	NOUN
faba-172	112	20	2	2	NUM
faba-172	112	21	,	,	PUNCT
faba-172	112	22	2023	2023	NUM
faba-172	112	23	151	151	NUM
faba-172	112	24	suryani	suryani	NOUN
faba-172	112	25	and	and	CCONJ
faba-172	112	26	mariani	mariani	ADJ
faba-172	112	27	(	(	PUNCT
faba-172	112	28	2019	2019	NUM
faba-172	112	29	)	)	PUNCT
faba-172	112	30	analyzes	analyze	VERB
faba-172	112	31	the	the	DET
faba-172	112	32	influence	influence	NOUN
faba-172	112	33	of	of	ADP
faba-172	112	34	company	company	NOUN
faba-172	112	35	age	age	NOUN
faba-172	112	36	,	,	PUNCT
faba-172	112	37	company	company	NOUN
faba-172	112	38	size	size	NOUN
faba-172	112	39	and	and	CCONJ
faba-172	112	40	profitability	profitability	NOUN
faba-172	112	41	on	on	ADP
faba-172	112	42	tax	tax	NOUN
faba-172	112	43	avoidance	avoidance	NOUN
faba-172	112	44	with	with	ADP
faba-172	112	45	leverage	leverage	NOUN
faba-172	112	46	as	as	ADP
faba-172	112	47	a	a	DET
faba-172	112	48	moderating	moderate	VERB
faba-172	112	49	variable	variable	NOUN
faba-172	112	50	.	.	PUNCT
faba-172	113	1	the	the	DET
faba-172	113	2	research	research	NOUN
faba-172	113	3	sample	sample	NOUN
faba-172	113	4	was	be	AUX
faba-172	113	5	on	on	ADP
faba-172	113	6	manufacturing	manufacture	VERB
faba-172	113	7	companies	company	NOUN
faba-172	113	8	listed	list	VERB
faba-172	113	9	on	on	ADP
faba-172	113	10	the	the	DET
faba-172	113	11	indonesia	indonesia	PROPN
faba-172	113	12	stock	stock	PROPN
faba-172	113	13	exchange	exchange	PROPN
faba-172	113	14	for	for	ADP
faba-172	113	15	the	the	DET
faba-172	113	16	period	period	NOUN
faba-172	113	17	2014	2014	NUM
faba-172	113	18	to	to	ADP
faba-172	113	19	2017	2017	NUM
faba-172	113	20	.	.	PUNCT
faba-172	114	1	the	the	DET
faba-172	114	2	research	research	NOUN
faba-172	114	3	results	result	NOUN
faba-172	114	4	showed	show	VERB
faba-172	114	5	that	that	SCONJ
faba-172	114	6	company	company	NOUN
faba-172	114	7	age	age	NOUN
faba-172	114	8	had	have	VERB
faba-172	114	9	a	a	DET
faba-172	114	10	positive	positive	ADJ
faba-172	114	11	effect	effect	NOUN
faba-172	114	12	on	on	ADP
faba-172	114	13	tax	tax	NOUN
faba-172	114	14	avoidance	avoidance	NOUN
faba-172	114	15	,	,	PUNCT
faba-172	114	16	company	company	NOUN
faba-172	114	17	size	size	NOUN
faba-172	114	18	had	have	VERB
faba-172	114	19	no	no	DET
faba-172	114	20	effect	effect	NOUN
faba-172	114	21	on	on	ADP
faba-172	114	22	tax	tax	NOUN
faba-172	114	23	avoidance	avoidance	NOUN
faba-172	114	24	,	,	PUNCT
faba-172	114	25	profitability	profitability	NOUN
faba-172	114	26	and	and	CCONJ
faba-172	114	27	leverage	leverage	NOUN
faba-172	114	28	had	have	VERB
faba-172	114	29	a	a	DET
faba-172	114	30	negative	negative	ADJ
faba-172	114	31	effect	effect	NOUN
faba-172	114	32	on	on	ADP
faba-172	114	33	tax	tax	NOUN
faba-172	114	34	avoidance	avoidance	NOUN
faba-172	114	35	,	,	PUNCT
faba-172	114	36	leverage	leverage	NOUN
faba-172	114	37	was	be	AUX
faba-172	114	38	able	able	ADJ
faba-172	114	39	to	to	PART
faba-172	114	40	moderate	moderate	VERB
faba-172	114	41	the	the	DET
faba-172	114	42	effect	effect	NOUN
faba-172	114	43	of	of	ADP
faba-172	114	44	age	age	NOUN
faba-172	114	45	company	company	NOUN
faba-172	114	46	and	and	CCONJ
faba-172	114	47	company	company	NOUN
faba-172	114	48	size	size	NOUN
faba-172	114	49	on	on	ADP
faba-172	114	50	tax	tax	NOUN
faba-172	114	51	avoidance	avoidance	NOUN
faba-172	114	52	,	,	PUNCT
faba-172	114	53	but	but	CCONJ
faba-172	114	54	leverage	leverage	NOUN
faba-172	114	55	is	be	AUX
faba-172	114	56	not	not	PART
faba-172	114	57	able	able	ADJ
faba-172	114	58	to	to	PART
faba-172	114	59	moderate	moderate	VERB
faba-172	114	60	profitability	profitability	NOUN
faba-172	114	61	and	and	CCONJ
faba-172	114	62	tax	tax	NOUN
faba-172	114	63	avoidance	avoidance	NOUN
faba-172	114	64	.	.	PUNCT
faba-172	115	1	arinda	arinda	NOUN
faba-172	115	2	and	and	CCONJ
faba-172	115	3	dwimulyani	dwimulyani	PROPN
faba-172	115	4	(	(	PUNCT
faba-172	115	5	2019	2019	NUM
faba-172	115	6	)	)	PUNCT
faba-172	115	7	tested	test	VERB
faba-172	115	8	the	the	DET
faba-172	115	9	effect	effect	NOUN
faba-172	115	10	of	of	ADP
faba-172	115	11	profitability	profitability	NOUN
faba-172	115	12	,	,	PUNCT
faba-172	115	13	leverage	leverage	NOUN
faba-172	115	14	,	,	PUNCT
faba-172	115	15	sales	sale	NOUN
faba-172	115	16	growth	growth	NOUN
faba-172	115	17	and	and	CCONJ
faba-172	115	18	audit	audit	NOUN
faba-172	115	19	quality	quality	NOUN
faba-172	115	20	on	on	ADP
faba-172	115	21	tax	tax	NOUN
faba-172	115	22	avoidance	avoidance	NOUN
faba-172	115	23	moderated	moderate	VERB
faba-172	115	24	by	by	ADP
faba-172	115	25	good	good	ADJ
faba-172	115	26	corporate	corporate	ADJ
faba-172	115	27	governance	governance	NOUN
faba-172	115	28	.	.	PUNCT
faba-172	116	1	the	the	DET
faba-172	116	2	population	population	NOUN
faba-172	116	3	in	in	ADP
faba-172	116	4	this	this	DET
faba-172	116	5	study	study	NOUN
faba-172	116	6	are	be	AUX
faba-172	116	7	manufacturing	manufacture	VERB
faba-172	116	8	companies	company	NOUN
faba-172	116	9	listed	list	VERB
faba-172	116	10	on	on	ADP
faba-172	116	11	the	the	DET
faba-172	116	12	indonesia	indonesia	PROPN
faba-172	116	13	stock	stock	PROPN
faba-172	116	14	exchange	exchange	NOUN
faba-172	116	15	from	from	ADP
faba-172	116	16	2011	2011	NUM
faba-172	116	17	to	to	ADP
faba-172	116	18	2017	2017	NUM
faba-172	116	19	.	.	PUNCT
faba-172	117	1	based	base	VERB
faba-172	117	2	on	on	ADP
faba-172	117	3	the	the	DET
faba-172	117	4	results	result	NOUN
faba-172	117	5	of	of	ADP
faba-172	117	6	the	the	DET
faba-172	117	7	analysis	analysis	NOUN
faba-172	117	8	,	,	PUNCT
faba-172	117	9	it	it	PRON
faba-172	117	10	can	can	AUX
faba-172	117	11	be	be	AUX
faba-172	117	12	concluded	conclude	VERB
faba-172	117	13	that	that	SCONJ
faba-172	117	14	profitability	profitability	NOUN
faba-172	117	15	has	have	VERB
faba-172	117	16	a	a	DET
faba-172	117	17	positive	positive	ADJ
faba-172	117	18	effect	effect	NOUN
faba-172	117	19	on	on	ADP
faba-172	117	20	tax	tax	NOUN
faba-172	117	21	avoidance	avoidance	NOUN
faba-172	117	22	,	,	PUNCT
faba-172	117	23	leverage	leverage	NOUN
faba-172	117	24	has	have	VERB
faba-172	117	25	a	a	DET
faba-172	117	26	negative	negative	ADJ
faba-172	117	27	effect	effect	NOUN
faba-172	117	28	on	on	ADP
faba-172	117	29	tax	tax	NOUN
faba-172	117	30	avoidance	avoidance	NOUN
faba-172	117	31	,	,	PUNCT
faba-172	117	32	sales	sale	NOUN
faba-172	117	33	growth	growth	NOUN
faba-172	117	34	,	,	PUNCT
faba-172	117	35	audit	audit	NOUN
faba-172	117	36	quality	quality	NOUN
faba-172	117	37	,	,	PUNCT
faba-172	117	38	and	and	CCONJ
faba-172	117	39	good	good	ADJ
faba-172	117	40	corporate	corporate	ADJ
faba-172	117	41	governance	governance	NOUN
faba-172	117	42	has	have	VERB
faba-172	117	43	no	no	DET
faba-172	117	44	effect	effect	NOUN
faba-172	117	45	on	on	ADP
faba-172	117	46	tax	tax	NOUN
faba-172	117	47	avoidance	avoidance	NOUN
faba-172	117	48	.	.	PUNCT
faba-172	118	1	good	good	ADJ
faba-172	118	2	corporate	corporate	ADJ
faba-172	118	3	governance	governance	NOUN
faba-172	118	4	weakens	weaken	VERB
faba-172	118	5	the	the	DET
faba-172	118	6	positive	positive	ADJ
faba-172	118	7	influence	influence	NOUN
faba-172	118	8	of	of	ADP
faba-172	118	9	profitability	profitability	NOUN
faba-172	118	10	on	on	ADP
faba-172	118	11	tax	tax	NOUN
faba-172	118	12	avoidance	avoidance	NOUN
faba-172	118	13	,	,	PUNCT
faba-172	118	14	good	good	ADJ
faba-172	118	15	corporate	corporate	ADJ
faba-172	118	16	governance	governance	NOUN
faba-172	118	17	does	do	AUX
faba-172	118	18	not	not	PART
faba-172	118	19	strengthen	strengthen	VERB
faba-172	118	20	the	the	DET
faba-172	118	21	negative	negative	ADJ
faba-172	118	22	influence	influence	NOUN
faba-172	118	23	of	of	ADP
faba-172	118	24	leverage	leverage	NOUN
faba-172	118	25	on	on	ADP
faba-172	118	26	tax	tax	NOUN
faba-172	118	27	avoidance	avoidance	NOUN
faba-172	118	28	,	,	PUNCT
faba-172	118	29	good	good	ADJ
faba-172	118	30	corporate	corporate	ADJ
faba-172	118	31	governance	governance	NOUN
faba-172	118	32	does	do	AUX
faba-172	118	33	not	not	PART
faba-172	118	34	weaken	weaken	VERB
faba-172	118	35	the	the	DET
faba-172	118	36	positive	positive	ADJ
faba-172	118	37	influence	influence	NOUN
faba-172	118	38	of	of	ADP
faba-172	118	39	sales	sale	NOUN
faba-172	118	40	growth	growth	NOUN
faba-172	118	41	on	on	ADP
faba-172	118	42	tax	tax	NOUN
faba-172	118	43	avoidance	avoidance	NOUN
faba-172	118	44	,	,	PUNCT
faba-172	118	45	and	and	CCONJ
faba-172	118	46	good	good	ADJ
faba-172	118	47	corporate	corporate	ADJ
faba-172	118	48	governance	governance	NOUN
faba-172	118	49	does	do	AUX
faba-172	118	50	not	not	PART
faba-172	118	51	strengthen	strengthen	VERB
faba-172	118	52	the	the	DET
faba-172	118	53	negative	negative	ADJ
faba-172	118	54	influence	influence	NOUN
faba-172	118	55	of	of	ADP
faba-172	118	56	audit	audit	NOUN
faba-172	118	57	quality	quality	NOUN
faba-172	118	58	on	on	ADP
faba-172	118	59	tax	tax	NOUN
faba-172	118	60	avoidance	avoidance	NOUN
faba-172	118	61	.	.	PUNCT
faba-172	119	1	wardani	wardani	PROPN
faba-172	119	2	and	and	CCONJ
faba-172	119	3	purwaningrum	purwaningrum	PROPN
faba-172	119	4	(	(	PUNCT
faba-172	119	5	2018	2018	NUM
faba-172	119	6	)	)	PUNCT
faba-172	119	7	conducted	conduct	VERB
faba-172	119	8	research	research	NOUN
faba-172	119	9	to	to	PART
faba-172	119	10	test	test	VERB
faba-172	119	11	the	the	DET
faba-172	119	12	effect	effect	NOUN
faba-172	119	13	of	of	ADP
faba-172	119	14	profitability	profitability	NOUN
faba-172	119	15	,	,	PUNCT
faba-172	119	16	leverage	leverage	NOUN
faba-172	119	17	,	,	PUNCT
faba-172	119	18	sales	sale	NOUN
faba-172	119	19	growth	growth	NOUN
faba-172	119	20	and	and	CCONJ
faba-172	119	21	corporate	corporate	ADJ
faba-172	119	22	social	social	ADJ
faba-172	119	23	responsibility	responsibility	NOUN
faba-172	119	24	(	(	PUNCT
faba-172	119	25	csr	csr	NOUN
faba-172	119	26	)	)	PUNCT
faba-172	119	27	on	on	ADP
faba-172	119	28	tax	tax	NOUN
faba-172	119	29	avoidance	avoidance	NOUN
faba-172	119	30	.	.	PUNCT
faba-172	120	1	the	the	DET
faba-172	120	2	population	population	NOUN
faba-172	120	3	in	in	ADP
faba-172	120	4	this	this	DET
faba-172	120	5	research	research	NOUN
faba-172	120	6	is	be	AUX
faba-172	120	7	food	food	NOUN
faba-172	120	8	and	and	CCONJ
faba-172	120	9	beverage	beverage	NOUN
faba-172	120	10	manufacturing	manufacturing	NOUN
faba-172	120	11	companies	company	NOUN
faba-172	120	12	listed	list	VERB
faba-172	120	13	on	on	ADP
faba-172	120	14	the	the	DET
faba-172	120	15	indonesia	indonesia	PROPN
faba-172	120	16	stock	stock	PROPN
faba-172	120	17	exchange	exchange	PROPN
faba-172	120	18	(	(	PUNCT
faba-172	120	19	bei	bei	PROPN
faba-172	120	20	)	)	PUNCT
faba-172	120	21	during	during	ADP
faba-172	120	22	the	the	DET
faba-172	120	23	2012	2012	NUM
faba-172	120	24	-	-	SYM
faba-172	120	25	2016	2016	NUM
faba-172	120	26	period	period	NOUN
faba-172	120	27	.	.	PUNCT
faba-172	121	1	the	the	DET
faba-172	121	2	results	result	NOUN
faba-172	121	3	of	of	ADP
faba-172	121	4	this	this	DET
faba-172	121	5	research	research	NOUN
faba-172	121	6	show	show	VERB
faba-172	121	7	that	that	SCONJ
faba-172	121	8	profitability	profitability	NOUN
faba-172	121	9	and	and	CCONJ
faba-172	121	10	leverage	leverage	NOUN
faba-172	121	11	have	have	VERB
faba-172	121	12	a	a	DET
faba-172	121	13	significant	significant	ADJ
faba-172	121	14	positive	positive	ADJ
faba-172	121	15	effect	effect	NOUN
faba-172	121	16	on	on	ADP
faba-172	121	17	tax	tax	NOUN
faba-172	121	18	avoidance	avoidance	NOUN
faba-172	121	19	.	.	PUNCT
faba-172	122	1	sales	sale	NOUN
faba-172	122	2	growth	growth	NOUN
faba-172	122	3	and	and	CCONJ
faba-172	122	4	csr	csr	X
faba-172	122	5	do	do	AUX
faba-172	122	6	not	not	PART
faba-172	122	7	significantly	significantly	ADV
faba-172	122	8	influence	influence	VERB
faba-172	122	9	tax	tax	NOUN
faba-172	122	10	avoidance	avoidance	NOUN
faba-172	122	11	.	.	PUNCT
faba-172	123	1	muslim	muslim	PROPN
faba-172	123	2	and	and	CCONJ
faba-172	123	3	nengzih	nengzih	NOUN
faba-172	123	4	(	(	PUNCT
faba-172	123	5	2021	2021	NUM
faba-172	123	6	)	)	PUNCT
faba-172	123	7	tested	test	VERB
faba-172	123	8	the	the	DET
faba-172	123	9	effect	effect	NOUN
faba-172	123	10	of	of	ADP
faba-172	123	11	profitability	profitability	NOUN
faba-172	123	12	and	and	CCONJ
faba-172	123	13	corporate	corporate	ADJ
faba-172	123	14	governance	governance	NOUN
faba-172	123	15	on	on	ADP
faba-172	123	16	tax	tax	NOUN
faba-172	123	17	avoidance	avoidance	NOUN
faba-172	123	18	in	in	ADP
faba-172	123	19	manufacturing	manufacturing	NOUN
faba-172	123	20	companies	company	NOUN
faba-172	123	21	listed	list	VERB
faba-172	123	22	on	on	ADP
faba-172	123	23	the	the	DET
faba-172	123	24	indonesian	indonesian	ADJ
faba-172	123	25	stock	stock	PROPN
faba-172	123	26	exchange	exchange	PROPN
faba-172	123	27	.	.	PUNCT
faba-172	124	1	the	the	DET
faba-172	124	2	results	result	NOUN
faba-172	124	3	of	of	ADP
faba-172	124	4	this	this	DET
faba-172	124	5	research	research	NOUN
faba-172	124	6	show	show	VERB
faba-172	124	7	that	that	SCONJ
faba-172	124	8	profitability	profitability	NOUN
faba-172	124	9	has	have	VERB
faba-172	124	10	a	a	DET
faba-172	124	11	significant	significant	ADJ
faba-172	124	12	negative	negative	ADJ
faba-172	124	13	effect	effect	NOUN
faba-172	124	14	on	on	ADP
faba-172	124	15	tax	tax	NOUN
faba-172	124	16	avoidance	avoidance	NOUN
faba-172	124	17	,	,	PUNCT
faba-172	124	18	the	the	DET
faba-172	124	19	composition	composition	NOUN
faba-172	124	20	of	of	ADP
faba-172	124	21	the	the	DET
faba-172	124	22	board	board	NOUN
faba-172	124	23	of	of	ADP
faba-172	124	24	commissioners	commissioner	NOUN
faba-172	124	25	,	,	PUNCT
faba-172	124	26	managerial	managerial	ADJ
faba-172	124	27	ownership	ownership	NOUN
faba-172	124	28	,	,	PUNCT
faba-172	124	29	and	and	CCONJ
faba-172	124	30	institutional	institutional	ADJ
faba-172	124	31	ownership	ownership	NOUN
faba-172	124	32	do	do	AUX
faba-172	124	33	not	not	PART
faba-172	124	34	have	have	VERB
faba-172	124	35	a	a	DET
faba-172	124	36	significant	significant	ADJ
faba-172	124	37	effect	effect	NOUN
faba-172	124	38	on	on	ADP
faba-172	124	39	tax	tax	NOUN
faba-172	124	40	avoidance	avoidance	NOUN
faba-172	124	41	isnanto	isnanto	PROPN
faba-172	124	42	et	et	PROPN
faba-172	124	43	al	al	PROPN
faba-172	124	44	.	.	PROPN
faba-172	125	1	(	(	PUNCT
faba-172	125	2	2019	2019	NUM
faba-172	125	3	)	)	PUNCT
faba-172	125	4	examines	examine	VERB
faba-172	125	5	empirical	empirical	ADJ
faba-172	125	6	evidence	evidence	NOUN
faba-172	125	7	of	of	ADP
faba-172	125	8	the	the	DET
faba-172	125	9	influence	influence	NOUN
faba-172	125	10	of	of	ADP
faba-172	125	11	capital	capital	NOUN
faba-172	125	12	intensity	intensity	NOUN
faba-172	125	13	,	,	PUNCT
faba-172	125	14	inventory	inventory	NOUN
faba-172	125	15	intensity	intensity	NOUN
faba-172	125	16	,	,	PUNCT
faba-172	125	17	profitability	profitability	NOUN
faba-172	125	18	and	and	CCONJ
faba-172	125	19	fiscal	fiscal	ADJ
faba-172	125	20	loss	loss	NOUN
faba-172	125	21	compensation	compensation	NOUN
faba-172	125	22	on	on	ADP
faba-172	125	23	tax	tax	NOUN
faba-172	125	24	aggressiveness	aggressiveness	NOUN
faba-172	125	25	.	.	PUNCT
faba-172	126	1	this	this	DET
faba-172	126	2	research	research	NOUN
faba-172	126	3	consists	consist	VERB
faba-172	126	4	of	of	ADP
faba-172	126	5	54	54	NUM
faba-172	126	6	food	food	NOUN
faba-172	126	7	and	and	CCONJ
faba-172	126	8	beverage	beverage	NOUN
faba-172	126	9	sector	sector	NOUN
faba-172	126	10	samples	sample	NOUN
faba-172	126	11	listed	list	VERB
faba-172	126	12	on	on	ADP
faba-172	126	13	the	the	DET
faba-172	126	14	indonesia	indonesia	PROPN
faba-172	126	15	stock	stock	PROPN
faba-172	126	16	exchange	exchange	PROPN
faba-172	126	17	for	for	ADP
faba-172	126	18	the	the	DET
faba-172	126	19	2013	2013	NUM
faba-172	126	20	-	-	SYM
faba-172	126	21	2017	2017	NUM
faba-172	126	22	period	period	NOUN
faba-172	126	23	.	.	PUNCT
faba-172	127	1	the	the	DET
faba-172	127	2	results	result	NOUN
faba-172	127	3	of	of	ADP
faba-172	127	4	this	this	DET
faba-172	127	5	research	research	NOUN
faba-172	127	6	show	show	NOUN
faba-172	127	7	that	that	SCONJ
faba-172	127	8	partially	partially	ADV
faba-172	127	9	,	,	PUNCT
faba-172	127	10	capital	capital	NOUN
faba-172	127	11	intensity	intensity	NOUN
faba-172	127	12	and	and	CCONJ
faba-172	127	13	inventory	inventory	NOUN
faba-172	127	14	intensity	intensity	NOUN
faba-172	127	15	influence	influence	NOUN
faba-172	127	16	tax	tax	NOUN
faba-172	127	17	aggressiveness	aggressiveness	NOUN
faba-172	127	18	.	.	PUNCT
faba-172	128	1	meanwhile	meanwhile	ADV
faba-172	128	2	,	,	PUNCT
faba-172	128	3	profitability	profitability	NOUN
faba-172	128	4	and	and	CCONJ
faba-172	128	5	fiscal	fiscal	ADJ
faba-172	128	6	loss	loss	NOUN
faba-172	128	7	compensation	compensation	NOUN
faba-172	128	8	do	do	AUX
faba-172	128	9	not	not	PART
faba-172	128	10	affect	affect	VERB
faba-172	128	11	tax	tax	NOUN
faba-172	128	12	aggressiveness	aggressiveness	NOUN
faba-172	128	13	.	.	PUNCT
faba-172	129	1	permata	permata	PROPN
faba-172	129	2	and	and	CCONJ
faba-172	129	3	wahyuningsih	wahyuningsih	ADJ
faba-172	129	4	(	(	PUNCT
faba-172	129	5	2018	2018	NUM
faba-172	129	6	)	)	PUNCT
faba-172	129	7	tests	test	VERB
faba-172	129	8	the	the	DET
faba-172	129	9	effect	effect	NOUN
faba-172	129	10	of	of	ADP
faba-172	129	11	size	size	NOUN
faba-172	129	12	,	,	PUNCT
faba-172	129	13	age	age	NOUN
faba-172	129	14	,	,	PUNCT
faba-172	129	15	profitability	profitability	NOUN
faba-172	129	16	,	,	PUNCT
faba-172	129	17	leverage	leverage	NOUN
faba-172	129	18	,	,	PUNCT
faba-172	129	19	sales	sale	NOUN
faba-172	129	20	growth	growth	NOUN
faba-172	129	21	on	on	ADP
faba-172	129	22	tax	tax	NOUN
faba-172	129	23	avoidance	avoidance	NOUN
faba-172	129	24	.	.	PUNCT
faba-172	130	1	the	the	DET
faba-172	130	2	population	population	NOUN
faba-172	130	3	that	that	PRON
faba-172	130	4	is	be	AUX
faba-172	130	5	the	the	DET
faba-172	130	6	object	object	NOUN
faba-172	130	7	of	of	ADP
faba-172	130	8	this	this	DET
faba-172	130	9	research	research	NOUN
faba-172	130	10	is	be	AUX
faba-172	130	11	the	the	DET
faba-172	130	12	basic	basic	ADJ
faba-172	130	13	industry	industry	NOUN
faba-172	130	14	and	and	CCONJ
faba-172	130	15	chemical	chemical	NOUN
faba-172	130	16	sectors	sector	NOUN
faba-172	130	17	listed	list	VERB
faba-172	130	18	on	on	ADP
faba-172	130	19	the	the	DET
faba-172	130	20	indonesia	indonesia	PROPN
faba-172	130	21	stock	stock	PROPN
faba-172	130	22	exchange	exchange	PROPN
faba-172	130	23	(	(	PUNCT
faba-172	130	24	bei	bei	PROPN
faba-172	130	25	)	)	PUNCT
faba-172	130	26	in	in	ADP
faba-172	130	27	2012	2012	NUM
faba-172	130	28	2016	2016	NUM
faba-172	130	29	.	.	PUNCT
faba-172	131	1	the	the	DET
faba-172	131	2	analysis	analysis	NOUN
faba-172	131	3	technique	technique	NOUN
faba-172	131	4	used	use	VERB
faba-172	131	5	is	be	AUX
faba-172	131	6	logistic	logistic	ADJ
faba-172	131	7	regression	regression	NOUN
faba-172	131	8	analysis	analysis	NOUN
faba-172	131	9	.	.	PUNCT
faba-172	132	1	based	base	VERB
faba-172	132	2	on	on	ADP
faba-172	132	3	data	datum	NOUN
faba-172	132	4	analysis	analysis	NOUN
faba-172	132	5	and	and	CCONJ
faba-172	132	6	discussion	discussion	NOUN
faba-172	132	7	,	,	PUNCT
faba-172	132	8	it	it	PRON
faba-172	132	9	can	can	AUX
faba-172	132	10	be	be	AUX
faba-172	132	11	concluded	conclude	VERB
faba-172	132	12	that	that	SCONJ
faba-172	132	13	size	size	NOUN
faba-172	132	14	,	,	PUNCT
faba-172	132	15	age	age	NOUN
faba-172	132	16	,	,	PUNCT
faba-172	132	17	profitability	profitability	NOUN
faba-172	132	18	,	,	PUNCT
faba-172	132	19	leverage	leverage	NOUN
faba-172	132	20	and	and	CCONJ
faba-172	132	21	sales	sale	NOUN
faba-172	132	22	growth	growth	NOUN
faba-172	132	23	have	have	VERB
faba-172	132	24	no	no	DET
faba-172	132	25	effect	effect	NOUN
faba-172	132	26	on	on	ADP
faba-172	132	27	tax	tax	NOUN
faba-172	132	28	avoidance	avoidance	NOUN
faba-172	132	29	.	.	PUNCT
faba-172	133	1	this	this	PRON
faba-172	133	2	means	mean	VERB
faba-172	133	3	that	that	SCONJ
faba-172	133	4	the	the	DET
faba-172	133	5	government	government	NOUN
faba-172	133	6	has	have	AUX
faba-172	133	7	succeeded	succeed	VERB
faba-172	133	8	in	in	ADP
faba-172	133	9	implementing	implement	VERB
faba-172	133	10	the	the	DET
faba-172	133	11	tax	tax	NOUN
faba-172	133	12	amnesty	amnesty	NOUN
faba-172	133	13	program	program	NOUN
faba-172	133	14	which	which	PRON
faba-172	133	15	has	have	VERB
faba-172	133	16	the	the	DET
faba-172	133	17	effect	effect	NOUN
faba-172	133	18	of	of	ADP
faba-172	133	19	companies	company	NOUN
faba-172	133	20	not	not	PART
faba-172	133	21	committing	commit	VERB
faba-172	133	22	tax	tax	NOUN
faba-172	133	23	avoidance	avoidance	NOUN
faba-172	133	24	mustika	mustika	NOUN
faba-172	133	25	and	and	CCONJ
faba-172	133	26	silfi	silfi	NOUN
faba-172	133	27	(	(	PUNCT
faba-172	133	28	2017	2017	NUM
faba-172	133	29	)	)	PUNCT
faba-172	133	30	examines	examine	VERB
faba-172	133	31	the	the	DET
faba-172	133	32	influence	influence	NOUN
faba-172	133	33	of	of	ADP
faba-172	133	34	corporate	corporate	ADJ
faba-172	133	35	social	social	ADJ
faba-172	133	36	responsibility	responsibility	NOUN
faba-172	133	37	,	,	PUNCT
faba-172	133	38	company	company	NOUN
faba-172	133	39	size	size	NOUN
faba-172	133	40	,	,	PUNCT
faba-172	133	41	profitability	profitability	NOUN
faba-172	133	42	,	,	PUNCT
faba-172	133	43	leverage	leverage	NOUN
faba-172	133	44	,	,	PUNCT
faba-172	133	45	capital	capital	NOUN
faba-172	133	46	intensity	intensity	NOUN
faba-172	133	47	and	and	CCONJ
faba-172	133	48	family	family	NOUN
faba-172	133	49	ownership	ownership	NOUN
faba-172	133	50	on	on	ADP
faba-172	133	51	tax	tax	NOUN
faba-172	133	52	aggressiveness	aggressiveness	NOUN
faba-172	133	53	.	.	PUNCT
faba-172	134	1	the	the	DET
faba-172	134	2	population	population	NOUN
faba-172	134	3	in	in	ADP
faba-172	134	4	this	this	DET
faba-172	134	5	research	research	NOUN
faba-172	134	6	is	be	AUX
faba-172	134	7	mining	mining	NOUN
faba-172	134	8	and	and	CCONJ
faba-172	134	9	agricultural	agricultural	ADJ
faba-172	134	10	sector	sector	NOUN
faba-172	134	11	companies	company	NOUN
faba-172	134	12	listed	list	VERB
faba-172	134	13	on	on	ADP
faba-172	134	14	the	the	DET
faba-172	134	15	indonesia	indonesia	PROPN
faba-172	134	16	stock	stock	PROPN
faba-172	134	17	exchange	exchange	NOUN
faba-172	134	18	during	during	ADP
faba-172	134	19	20122014	20122014	NUM
faba-172	134	20	.	.	PUNCT
faba-172	135	1	the	the	DET
faba-172	135	2	results	result	NOUN
faba-172	135	3	of	of	ADP
faba-172	135	4	the	the	DET
faba-172	135	5	research	research	NOUN
faba-172	135	6	show	show	VERB
faba-172	135	7	that	that	SCONJ
faba-172	135	8	corporate	corporate	ADJ
faba-172	135	9	social	social	ADJ
faba-172	135	10	responsibility	responsibility	NOUN
faba-172	135	11	and	and	CCONJ
faba-172	135	12	family	family	NOUN
faba-172	135	13	ownership	ownership	NOUN
faba-172	135	14	influence	influence	NOUN
faba-172	135	15	tax	tax	NOUN
faba-172	135	16	aggressiveness	aggressiveness	NOUN
faba-172	135	17	.	.	PUNCT
faba-172	136	1	company	company	NOUN
faba-172	136	2	size	size	NOUN
faba-172	136	3	,	,	PUNCT
faba-172	136	4	profitability	profitability	NOUN
faba-172	136	5	,	,	PUNCT
faba-172	136	6	leverage	leverage	NOUN
faba-172	136	7	,	,	PUNCT
faba-172	136	8	and	and	CCONJ
faba-172	136	9	capital	capital	NOUN
faba-172	136	10	intensity	intensity	NOUN
faba-172	136	11	have	have	VERB
faba-172	136	12	no	no	DET
faba-172	136	13	effect	effect	NOUN
faba-172	136	14	on	on	ADP
faba-172	136	15	tax	tax	NOUN
faba-172	136	16	aggressiveness	aggressiveness	NOUN
faba-172	136	17	.	.	PUNCT
faba-172	137	1	widodo	widodo	NOUN
faba-172	137	2	and	and	CCONJ
faba-172	137	3	wulandari	wulandari	ADJ
faba-172	137	4	(	(	PUNCT
faba-172	137	5	2021	2021	NUM
faba-172	137	6	)	)	PUNCT
faba-172	137	7	rani	rani	NOUN
faba-172	137	8	conducted	conduct	VERB
faba-172	137	9	research	research	NOUN
faba-172	137	10	which	which	PRON
faba-172	137	11	aims	aim	VERB
faba-172	137	12	to	to	PART
faba-172	137	13	determine	determine	VERB
faba-172	137	14	the	the	DET
faba-172	137	15	effect	effect	NOUN
faba-172	137	16	of	of	ADP
faba-172	137	17	profitability	profitability	NOUN
faba-172	137	18	,	,	PUNCT
faba-172	137	19	leverage	leverage	NOUN
faba-172	137	20	,	,	PUNCT
faba-172	137	21	capital	capital	NOUN
faba-172	137	22	intensity	intensity	NOUN
faba-172	137	23	,	,	PUNCT
faba-172	137	24	sales	sale	NOUN
faba-172	137	25	growth	growth	NOUN
faba-172	137	26	and	and	CCONJ
faba-172	137	27	company	company	NOUN
faba-172	137	28	size	size	NOUN
faba-172	137	29	on	on	ADP
faba-172	137	30	tax	tax	NOUN
faba-172	137	31	avoidance	avoidance	NOUN
faba-172	137	32	.	.	PUNCT
faba-172	138	1	this	this	DET
faba-172	138	2	research	research	NOUN
faba-172	138	3	uses	use	VERB
faba-172	138	4	manufacturing	manufacturing	NOUN
faba-172	138	5	companies	company	NOUN
faba-172	138	6	registered	register	VERB
faba-172	138	7	on	on	ADP
faba-172	138	8	the	the	DET
faba-172	138	9	indonesian	indonesian	ADJ
faba-172	138	10	stock	stock	PROPN
faba-172	138	11	exchange	exchange	NOUN
faba-172	138	12	in	in	ADP
faba-172	138	13	2017	2017	NUM
faba-172	138	14	-	-	SYM
faba-172	138	15	2019	2019	NUM
faba-172	138	16	.	.	PUNCT
faba-172	139	1	the	the	DET
faba-172	139	2	data	data	NOUN
faba-172	139	3	analysis	analysis	NOUN
faba-172	139	4	used	use	VERB
faba-172	139	5	is	be	AUX
faba-172	139	6	a	a	DET
faba-172	139	7	multiple	multiple	ADJ
faba-172	139	8	linear	linear	ADJ
faba-172	139	9	regression	regression	NOUN
faba-172	139	10	test	test	NOUN
faba-172	139	11	.	.	PUNCT
faba-172	140	1	the	the	DET
faba-172	140	2	analysis	analysis	NOUN
faba-172	140	3	results	result	NOUN
faba-172	140	4	show	show	VERB
faba-172	140	5	that	that	SCONJ
faba-172	140	6	profitability	profitability	NOUN
faba-172	140	7	and	and	CCONJ
faba-172	140	8	company	company	NOUN
faba-172	140	9	size	size	NOUN
faba-172	140	10	have	have	VERB
faba-172	140	11	no	no	DET
faba-172	140	12	influence	influence	NOUN
faba-172	140	13	on	on	ADP
faba-172	140	14	tax	tax	NOUN
faba-172	140	15	avoidance	avoidance	NOUN
faba-172	140	16	.	.	PUNCT
faba-172	141	1	meanwhile	meanwhile	ADV
faba-172	141	2	,	,	PUNCT
faba-172	141	3	leverage	leverage	NOUN
faba-172	141	4	and	and	CCONJ
faba-172	141	5	capital	capital	NOUN
faba-172	141	6	intensity	intensity	NOUN
faba-172	141	7	have	have	VERB
faba-172	141	8	a	a	DET
faba-172	141	9	significant	significant	ADJ
faba-172	141	10	positive	positive	ADJ
faba-172	141	11	influence	influence	NOUN
faba-172	141	12	on	on	ADP
faba-172	141	13	tax	tax	NOUN
faba-172	141	14	avoidance	avoidance	NOUN
faba-172	141	15	.	.	PUNCT
faba-172	142	1	the	the	DET
faba-172	142	2	test	test	NOUN
faba-172	142	3	results	result	NOUN
faba-172	142	4	show	show	VERB
faba-172	142	5	that	that	SCONJ
faba-172	142	6	sales	sale	NOUN
faba-172	142	7	growth	growth	NOUN
faba-172	142	8	has	have	VERB
faba-172	142	9	a	a	DET
faba-172	142	10	significant	significant	ADJ
faba-172	142	11	negative	negative	ADJ
faba-172	142	12	effect	effect	NOUN
faba-172	142	13	on	on	ADP
faba-172	142	14	tax	tax	NOUN
faba-172	142	15	evasion	evasion	NOUN
faba-172	142	16	.	.	PUNCT
faba-172	143	1	sinaga	sinaga	NOUN
faba-172	143	2	and	and	CCONJ
faba-172	143	3	suardikha	suardikha	NOUN
faba-172	143	4	(	(	PUNCT
faba-172	143	5	2019	2019	NUM
faba-172	143	6	)	)	PUNCT
faba-172	143	7	aims	aim	VERB
faba-172	143	8	to	to	PART
faba-172	143	9	obtain	obtain	VERB
faba-172	143	10	empirical	empirical	ADJ
faba-172	143	11	evidence	evidence	NOUN
faba-172	143	12	on	on	ADP
faba-172	143	13	the	the	DET
faba-172	143	14	effect	effect	NOUN
faba-172	143	15	of	of	ADP
faba-172	143	16	leverage	leverage	NOUN
faba-172	143	17	and	and	CCONJ
faba-172	143	18	capital	capital	NOUN
faba-172	143	19	intensity	intensity	NOUN
faba-172	143	20	on	on	ADP
faba-172	143	21	tax	tax	NOUN
faba-172	143	22	avoidance	avoidance	NOUN
faba-172	143	23	with	with	ADP
faba-172	143	24	the	the	DET
faba-172	143	25	proportion	proportion	NOUN
faba-172	143	26	of	of	ADP
faba-172	143	27	independent	independent	ADJ
faba-172	143	28	commissioners	commissioner	NOUN
faba-172	143	29	as	as	ADP
faba-172	143	30	a	a	DET
faba-172	143	31	moderating	moderate	VERB
faba-172	143	32	variable	variable	NOUN
faba-172	143	33	.	.	PUNCT
faba-172	144	1	the	the	DET
faba-172	144	2	population	population	NOUN
faba-172	144	3	of	of	ADP
faba-172	144	4	this	this	DET
faba-172	144	5	research	research	NOUN
faba-172	144	6	are	be	AUX
faba-172	144	7	manufacturing	manufacture	VERB
faba-172	144	8	companies	company	NOUN
faba-172	144	9	listed	list	VERB
faba-172	144	10	on	on	ADP
faba-172	144	11	the	the	DET
faba-172	144	12	indonesian	indonesian	ADJ
faba-172	144	13	stock	stock	PROPN
faba-172	144	14	exchange	exchange	NOUN
faba-172	144	15	in	in	ADP
faba-172	144	16	20132017	20132017	NUM
faba-172	144	17	.	.	PUNCT
faba-172	145	1	data	datum	NOUN
faba-172	145	2	analysis	analysis	NOUN
faba-172	145	3	techniques	technique	NOUN
faba-172	145	4	use	use	VERB
faba-172	145	5	multiple	multiple	ADJ
faba-172	145	6	linear	linear	ADJ
faba-172	145	7	regression	regression	NOUN
faba-172	145	8	analysis	analysis	NOUN
faba-172	145	9	and	and	CCONJ
faba-172	145	10	moderated	moderate	VERB
faba-172	145	11	regression	regression	NOUN
faba-172	145	12	analysis	analysis	NOUN
faba-172	145	13	(	(	PUNCT
faba-172	145	14	mra	mra	NOUN
faba-172	145	15	)	)	PUNCT
faba-172	145	16	.	.	PUNCT
faba-172	146	1	the	the	DET
faba-172	146	2	results	result	NOUN
faba-172	146	3	of	of	ADP
faba-172	146	4	the	the	DET
faba-172	146	5	analysis	analysis	NOUN
faba-172	146	6	show	show	VERB
faba-172	146	7	that	that	SCONJ
faba-172	146	8	leverage	leverage	NOUN
faba-172	146	9	has	have	VERB
faba-172	146	10	a	a	DET
faba-172	146	11	positive	positive	ADJ
faba-172	146	12	influence	influence	NOUN
faba-172	146	13	on	on	ADP
faba-172	146	14	tax	tax	NOUN
faba-172	146	15	avoidance	avoidance	NOUN
faba-172	146	16	.	.	PUNCT
faba-172	147	1	this	this	PRON
faba-172	147	2	means	mean	VERB
faba-172	147	3	that	that	SCONJ
faba-172	147	4	the	the	DET
faba-172	147	5	more	more	ADJ
faba-172	147	6	debt	debt	NOUN
faba-172	147	7	a	a	DET
faba-172	147	8	company	company	NOUN
faba-172	147	9	uses	use	VERB
faba-172	147	10	to	to	PART
faba-172	147	11	fund	fund	VERB
faba-172	147	12	assets	asset	NOUN
faba-172	147	13	,	,	PUNCT
faba-172	147	14	the	the	PRON
faba-172	147	15	higher	high	ADJ
faba-172	147	16	the	the	DET
faba-172	147	17	level	level	NOUN
faba-172	147	18	of	of	ADP
faba-172	147	19	tax	tax	NOUN
faba-172	147	20	avoidance	avoidance	NOUN
faba-172	147	21	.	.	PUNCT
faba-172	148	1	capital	capital	NOUN
faba-172	148	2	intensity	intensity	NOUN
faba-172	148	3	has	have	VERB
faba-172	148	4	a	a	DET
faba-172	148	5	negative	negative	ADJ
faba-172	148	6	effect	effect	NOUN
faba-172	148	7	on	on	ADP
faba-172	148	8	tax	tax	NOUN
faba-172	148	9	avoidance	avoidance	NOUN
faba-172	148	10	.	.	PUNCT
faba-172	149	1	this	this	PRON
faba-172	149	2	means	mean	VERB
faba-172	149	3	the	the	DET
faba-172	149	4	more	more	ADJ
faba-172	149	5	capital	capital	NOUN
faba-172	149	6	a	a	DET
faba-172	149	7	company	company	NOUN
faba-172	149	8	invests	invest	VERB
faba-172	149	9	in	in	ADP
faba-172	149	10	the	the	DET
faba-172	149	11	form	form	NOUN
faba-172	149	12	of	of	ADP
faba-172	149	13	fixed	fix	VERB
faba-172	149	14	assets	asset	NOUN
faba-172	149	15	,	,	PUNCT
faba-172	149	16	the	the	PRON
faba-172	149	17	lower	low	ADJ
faba-172	149	18	the	the	DET
faba-172	149	19	level	level	NOUN
faba-172	149	20	of	of	ADP
faba-172	149	21	tax	tax	NOUN
faba-172	149	22	avoidance	avoidance	NOUN
faba-172	149	23	.	.	PUNCT
faba-172	150	1	the	the	DET
faba-172	150	2	proportion	proportion	NOUN
faba-172	150	3	of	of	ADP
faba-172	150	4	independent	independent	ADJ
faba-172	150	5	commissioners	commissioner	NOUN
faba-172	150	6	does	do	AUX
faba-172	150	7	not	not	PART
faba-172	150	8	moderate	moderate	VERB
faba-172	150	9	the	the	DET
faba-172	150	10	influence	influence	NOUN
faba-172	150	11	of	of	ADP
faba-172	150	12	leverage	leverage	NOUN
faba-172	150	13	and	and	CCONJ
faba-172	150	14	capital	capital	NOUN
faba-172	150	15	intensity	intensity	NOUN
faba-172	150	16	on	on	ADP
faba-172	150	17	tax	tax	NOUN
faba-172	150	18	avoidance	avoidance	NOUN
faba-172	150	19	.	.	PUNCT
faba-172	151	1	rohima	rohima	PROPN
faba-172	151	2	et	et	PROPN
faba-172	151	3	al	al	PROPN
faba-172	151	4	.	.	PROPN
faba-172	152	1	(	(	PUNCT
faba-172	152	2	2023	2023	NUM
faba-172	152	3	)	)	PUNCT
faba-172	152	4	conducted	conduct	VERB
faba-172	152	5	research	research	NOUN
faba-172	152	6	aimed	aim	VERB
faba-172	152	7	at	at	ADP
faba-172	152	8	testing	test	VERB
faba-172	152	9	factors	factor	NOUN
faba-172	152	10	that	that	PRON
faba-172	152	11	are	be	AUX
faba-172	152	12	thought	think	VERB
faba-172	152	13	to	to	PART
faba-172	152	14	influence	influence	VERB
faba-172	152	15	tax	tax	NOUN
faba-172	152	16	avoidance	avoidance	NOUN
faba-172	152	17	consisting	consist	VERB
faba-172	152	18	of	of	ADP
faba-172	152	19	related	related	ADJ
faba-172	152	20	party	party	NOUN
faba-172	152	21	transactions	transaction	NOUN
faba-172	152	22	,	,	PUNCT
faba-172	152	23	sales	sale	NOUN
faba-172	152	24	growth	growth	NOUN
faba-172	152	25	,	,	PUNCT
faba-172	152	26	company	company	NOUN
faba-172	152	27	size	size	NOUN
faba-172	152	28	and	and	CCONJ
faba-172	152	29	leverage	leverage	NOUN
faba-172	152	30	.	.	PUNCT
faba-172	153	1	the	the	DET
faba-172	153	2	research	research	NOUN
faba-172	153	3	sample	sample	NOUN
faba-172	153	4	was	be	AUX
faba-172	153	5	11	11	NUM
faba-172	153	6	manufacturing	manufacturing	NOUN
faba-172	153	7	companies	company	NOUN
faba-172	153	8	with	with	ADP
faba-172	153	9	a	a	DET
faba-172	153	10	research	research	NOUN
faba-172	153	11	sasiska	sasiska	NOUN
faba-172	153	12	rani	rani	NOUN
faba-172	153	13	,	,	PUNCT
faba-172	153	14	meti	meti	PROPN
faba-172	153	15	zuliyana	zuliyana	PROPN
faba-172	153	16	and	and	CCONJ
faba-172	153	17	rizal	rizal	PROPN
faba-172	153	18	effendi/	effendi/	NUM
faba-172	153	19	finance	finance	NOUN
faba-172	153	20	,	,	PUNCT
faba-172	153	21	accounting	accounting	NOUN
faba-172	153	22	and	and	CCONJ
faba-172	153	23	business	business	NOUN
faba-172	153	24	analysis	analysis	NOUN
faba-172	153	25	,	,	PUNCT
faba-172	153	26	volume	volume	NOUN
faba-172	153	27	5	5	NUM
faba-172	153	28	,	,	PUNCT
faba-172	153	29	issue	issue	NOUN
faba-172	153	30	2	2	NUM
faba-172	153	31	,	,	PUNCT
faba-172	153	32	2023	2023	NUM
faba-172	153	33	152	152	NUM
faba-172	153	34	period	period	NOUN
faba-172	153	35	of	of	ADP
faba-172	153	36	2016	2016	NUM
faba-172	153	37	-	-	SYM
faba-172	153	38	2020	2020	NUM
faba-172	153	39	.	.	PUNCT
faba-172	154	1	the	the	DET
faba-172	154	2	results	result	NOUN
faba-172	154	3	of	of	ADP
faba-172	154	4	multiple	multiple	ADJ
faba-172	154	5	regression	regression	NOUN
faba-172	154	6	analysis	analysis	NOUN
faba-172	154	7	show	show	VERB
faba-172	154	8	that	that	SCONJ
faba-172	154	9	related	related	ADJ
faba-172	154	10	party	party	NOUN
faba-172	154	11	transactions	transaction	NOUN
faba-172	154	12	,	,	PUNCT
faba-172	154	13	sales	sale	NOUN
faba-172	154	14	growth	growth	NOUN
faba-172	154	15	have	have	VERB
faba-172	154	16	a	a	DET
faba-172	154	17	negative	negative	ADJ
faba-172	154	18	effect	effect	NOUN
faba-172	154	19	on	on	ADP
faba-172	154	20	tax	tax	NOUN
faba-172	154	21	avoidance	avoidance	NOUN
faba-172	154	22	,	,	PUNCT
faba-172	154	23	while	while	SCONJ
faba-172	154	24	company	company	NOUN
faba-172	154	25	size	size	NOUN
faba-172	154	26	and	and	CCONJ
faba-172	154	27	leverage	leverage	NOUN
faba-172	154	28	have	have	VERB
faba-172	154	29	no	no	DET
faba-172	154	30	significant	significant	ADJ
faba-172	154	31	effect	effect	NOUN
faba-172	154	32	on	on	ADP
faba-172	154	33	tax	tax	NOUN
faba-172	154	34	avoidance	avoidance	NOUN
faba-172	154	35	.	.	PUNCT
faba-172	155	1	however	however	ADV
faba-172	155	2	,	,	PUNCT
faba-172	155	3	this	this	DET
faba-172	155	4	research	research	NOUN
faba-172	155	5	has	have	AUX
faba-172	155	6	succeeded	succeed	VERB
faba-172	155	7	in	in	ADP
faba-172	155	8	proving	prove	VERB
faba-172	155	9	that	that	SCONJ
faba-172	155	10	related	related	ADJ
faba-172	155	11	party	party	NOUN
faba-172	155	12	transactions	transaction	NOUN
faba-172	155	13	in	in	ADP
faba-172	155	14	the	the	DET
faba-172	155	15	form	form	NOUN
faba-172	155	16	of	of	ADP
faba-172	155	17	loans	loan	NOUN
faba-172	155	18	increase	increase	VERB
faba-172	155	19	company	company	NOUN
faba-172	155	20	efficiency	efficiency	NOUN
faba-172	155	21	,	,	PUNCT
faba-172	155	22	large	large	ADJ
faba-172	155	23	companies	company	NOUN
faba-172	155	24	are	be	AUX
faba-172	155	25	more	more	ADV
faba-172	155	26	aggressive	aggressive	ADJ
faba-172	155	27	in	in	ADP
faba-172	155	28	tax	tax	NOUN
faba-172	155	29	avoidance	avoidance	NOUN
faba-172	155	30	and	and	CCONJ
faba-172	155	31	leverage	leverage	NOUN
faba-172	155	32	is	be	AUX
faba-172	155	33	one	one	NUM
faba-172	155	34	way	way	NOUN
faba-172	155	35	to	to	PART
faba-172	155	36	save	save	VERB
faba-172	155	37	tax	tax	NOUN
faba-172	155	38	.	.	PUNCT
faba-172	156	1	kumalasari	kumalasari	PROPN
faba-172	156	2	and	and	CCONJ
faba-172	156	3	wahyudin	wahyudin	PROPN
faba-172	156	4	(	(	PUNCT
faba-172	156	5	2020	2020	NUM
faba-172	156	6	)	)	PUNCT
faba-172	156	7	conducted	conduct	VERB
faba-172	156	8	research	research	NOUN
faba-172	156	9	aimed	aim	VERB
faba-172	156	10	at	at	ADP
faba-172	156	11	analyzing	analyze	VERB
faba-172	156	12	and	and	CCONJ
faba-172	156	13	describing	describe	VERB
faba-172	156	14	empirically	empirically	ADV
faba-172	156	15	the	the	DET
faba-172	156	16	influence	influence	NOUN
faba-172	156	17	of	of	ADP
faba-172	156	18	leverage	leverage	NOUN
faba-172	156	19	and	and	CCONJ
faba-172	156	20	capital	capital	NOUN
faba-172	156	21	intensity	intensity	NOUN
faba-172	156	22	on	on	ADP
faba-172	156	23	the	the	DET
faba-172	156	24	effective	effective	ADJ
faba-172	156	25	tax	tax	NOUN
faba-172	156	26	rate	rate	NOUN
faba-172	156	27	(	(	PUNCT
faba-172	156	28	etr	etr	PROPN
faba-172	156	29	)	)	PUNCT
faba-172	156	30	with	with	ADP
faba-172	156	31	profitability	profitability	NOUN
faba-172	156	32	as	as	ADP
faba-172	156	33	a	a	DET
faba-172	156	34	moderating	moderate	VERB
faba-172	156	35	variable	variable	NOUN
faba-172	156	36	.	.	PUNCT
faba-172	157	1	the	the	DET
faba-172	157	2	population	population	NOUN
faba-172	157	3	in	in	ADP
faba-172	157	4	this	this	DET
faba-172	157	5	study	study	NOUN
faba-172	157	6	are	be	AUX
faba-172	157	7	manufacturing	manufacture	VERB
faba-172	157	8	companies	company	NOUN
faba-172	157	9	listed	list	VERB
faba-172	157	10	on	on	ADP
faba-172	157	11	the	the	DET
faba-172	157	12	indonesia	indonesia	PROPN
faba-172	157	13	stock	stock	PROPN
faba-172	157	14	exchange	exchange	PROPN
faba-172	157	15	for	for	ADP
faba-172	157	16	the	the	DET
faba-172	157	17	2016	2016	NUM
faba-172	157	18	-	-	PUNCT
faba-172	157	19	2018	2018	NUM
faba-172	157	20	period	period	NOUN
faba-172	157	21	.	.	PUNCT
faba-172	158	1	the	the	DET
faba-172	158	2	data	datum	NOUN
faba-172	158	3	analysis	analysis	NOUN
faba-172	158	4	technique	technique	NOUN
faba-172	158	5	used	use	VERB
faba-172	158	6	in	in	ADP
faba-172	158	7	this	this	DET
faba-172	158	8	research	research	NOUN
faba-172	158	9	is	be	AUX
faba-172	158	10	descriptive	descriptive	ADJ
faba-172	158	11	statistical	statistical	ADJ
faba-172	158	12	analysis	analysis	NOUN
faba-172	158	13	and	and	CCONJ
faba-172	158	14	inferential	inferential	ADJ
faba-172	158	15	statistical	statistical	ADJ
faba-172	158	16	analysis	analysis	NOUN
faba-172	158	17	,	,	PUNCT
faba-172	158	18	namely	namely	ADV
faba-172	158	19	regression	regression	VERB
faba-172	158	20	analysis	analysis	NOUN
faba-172	158	21	with	with	ADP
faba-172	158	22	moderating	moderate	VERB
faba-172	158	23	variables	variable	NOUN
faba-172	158	24	using	use	VERB
faba-172	158	25	the	the	DET
faba-172	158	26	absolute	absolute	ADJ
faba-172	158	27	difference	difference	NOUN
faba-172	158	28	value	value	NOUN
faba-172	158	29	test	test	NOUN
faba-172	158	30	method	method	NOUN
faba-172	158	31	.	.	PUNCT
faba-172	159	1	the	the	DET
faba-172	159	2	research	research	NOUN
faba-172	159	3	results	result	NOUN
faba-172	159	4	show	show	VERB
faba-172	159	5	that	that	SCONJ
faba-172	159	6	leverage	leverage	NOUN
faba-172	159	7	does	do	AUX
faba-172	159	8	not	not	PART
faba-172	159	9	have	have	VERB
faba-172	159	10	a	a	DET
faba-172	159	11	significant	significant	ADJ
faba-172	159	12	effect	effect	NOUN
faba-172	159	13	on	on	ADP
faba-172	159	14	the	the	DET
faba-172	159	15	effective	effective	ADJ
faba-172	159	16	tax	tax	NOUN
faba-172	159	17	rate	rate	NOUN
faba-172	159	18	(	(	PUNCT
faba-172	159	19	etr	etr	PROPN
faba-172	159	20	)	)	PUNCT
faba-172	159	21	.	.	PUNCT
faba-172	160	1	capital	capital	NOUN
faba-172	160	2	intensity	intensity	NOUN
faba-172	160	3	has	have	VERB
faba-172	160	4	a	a	DET
faba-172	160	5	positive	positive	ADJ
faba-172	160	6	and	and	CCONJ
faba-172	160	7	significant	significant	ADJ
faba-172	160	8	effect	effect	NOUN
faba-172	160	9	on	on	ADP
faba-172	160	10	the	the	DET
faba-172	160	11	effective	effective	ADJ
faba-172	160	12	tax	tax	NOUN
faba-172	160	13	rate	rate	NOUN
faba-172	160	14	(	(	PUNCT
faba-172	160	15	etr	etr	PROPN
faba-172	160	16	)	)	PUNCT
faba-172	160	17	.	.	PUNCT
faba-172	161	1	profitability	profitability	NOUN
faba-172	161	2	is	be	AUX
faba-172	161	3	able	able	ADJ
faba-172	161	4	to	to	PART
faba-172	161	5	moderate	moderate	VERB
faba-172	161	6	the	the	DET
faba-172	161	7	influence	influence	NOUN
faba-172	161	8	of	of	ADP
faba-172	161	9	leverage	leverage	NOUN
faba-172	161	10	on	on	ADP
faba-172	161	11	the	the	DET
faba-172	161	12	effective	effective	ADJ
faba-172	161	13	tax	tax	NOUN
faba-172	161	14	rate	rate	NOUN
faba-172	161	15	(	(	PUNCT
faba-172	161	16	etr	etr	PROPN
faba-172	161	17	)	)	PUNCT
faba-172	161	18	.	.	PUNCT
faba-172	162	1	however	however	ADV
faba-172	162	2	,	,	PUNCT
faba-172	162	3	profitability	profitability	NOUN
faba-172	162	4	is	be	AUX
faba-172	162	5	not	not	PART
faba-172	162	6	able	able	ADJ
faba-172	162	7	to	to	PART
faba-172	162	8	moderate	moderate	VERB
faba-172	162	9	the	the	DET
faba-172	162	10	effect	effect	NOUN
faba-172	162	11	of	of	ADP
faba-172	162	12	capital	capital	NOUN
faba-172	162	13	intensity	intensity	NOUN
faba-172	162	14	on	on	ADP
faba-172	162	15	the	the	DET
faba-172	162	16	effective	effective	ADJ
faba-172	162	17	tax	tax	NOUN
faba-172	162	18	rate	rate	NOUN
faba-172	162	19	(	(	PUNCT
faba-172	162	20	etr	etr	PROPN
faba-172	162	21	)	)	PUNCT
faba-172	162	22	.	.	PUNCT
faba-172	163	1	the	the	DET
faba-172	163	2	effect	effect	NOUN
faba-172	163	3	of	of	ADP
faba-172	163	4	profitability	profitability	NOUN
faba-172	163	5	on	on	ADP
faba-172	163	6	tax	tax	NOUN
faba-172	163	7	avoidance	avoidance	NOUN
faba-172	163	8	profitability	profitability	NOUN
faba-172	163	9	is	be	AUX
faba-172	163	10	used	use	VERB
faba-172	163	11	to	to	PART
faba-172	163	12	measure	measure	VERB
faba-172	163	13	a	a	DET
faba-172	163	14	company	company	NOUN
faba-172	163	15	's	's	PART
faba-172	163	16	performance	performance	NOUN
faba-172	163	17	in	in	ADP
faba-172	163	18	producing	produce	VERB
faba-172	163	19	profits	profit	NOUN
faba-172	163	20	.	.	PUNCT
faba-172	164	1	profitability	profitability	NOUN
faba-172	164	2	can	can	AUX
faba-172	164	3	be	be	AUX
faba-172	164	4	proxied	proxie	VERB
faba-172	164	5	using	use	VERB
faba-172	164	6	the	the	DET
faba-172	164	7	roa	roa	PROPN
faba-172	164	8	ratio	ratio	NOUN
faba-172	164	9	.	.	PUNCT
faba-172	165	1	based	base	VERB
faba-172	165	2	on	on	ADP
faba-172	165	3	agency	agency	NOUN
faba-172	165	4	theory	theory	NOUN
faba-172	165	5	,	,	PUNCT
faba-172	165	6	company	company	NOUN
faba-172	165	7	managers	manager	NOUN
faba-172	165	8	have	have	VERB
faba-172	165	9	an	an	DET
faba-172	165	10	interest	interest	NOUN
faba-172	165	11	in	in	ADP
faba-172	165	12	convincing	convince	VERB
faba-172	165	13	investors	investor	NOUN
faba-172	165	14	to	to	PART
faba-172	165	15	invest	invest	VERB
faba-172	165	16	their	their	PRON
faba-172	165	17	capital	capital	NOUN
faba-172	165	18	.	.	PUNCT
faba-172	166	1	a	a	DET
faba-172	166	2	high	high	ADJ
faba-172	166	3	roa	roa	NOUN
faba-172	166	4	value	value	NOUN
faba-172	166	5	will	will	AUX
faba-172	166	6	make	make	VERB
faba-172	166	7	investors	investor	NOUN
faba-172	166	8	interested	interested	ADJ
faba-172	166	9	in	in	ADP
faba-172	166	10	investing	invest	VERB
faba-172	166	11	their	their	PRON
faba-172	166	12	capital	capital	NOUN
faba-172	166	13	in	in	ADP
faba-172	166	14	the	the	DET
faba-172	166	15	hope	hope	NOUN
faba-172	166	16	that	that	SCONJ
faba-172	166	17	the	the	DET
faba-172	166	18	company	company	NOUN
faba-172	166	19	will	will	AUX
faba-172	166	20	be	be	AUX
faba-172	166	21	able	able	ADJ
faba-172	166	22	to	to	PART
faba-172	166	23	provide	provide	VERB
faba-172	166	24	a	a	DET
faba-172	166	25	high	high	ADJ
faba-172	166	26	rate	rate	NOUN
faba-172	166	27	of	of	ADP
faba-172	166	28	return	return	NOUN
faba-172	166	29	on	on	ADP
faba-172	166	30	that	that	DET
faba-172	166	31	capital	capital	NOUN
faba-172	166	32	.	.	PUNCT
faba-172	167	1	as	as	SCONJ
faba-172	167	2	the	the	DET
faba-172	167	3	profits	profit	NOUN
faba-172	167	4	generated	generate	VERB
faba-172	167	5	increase	increase	NOUN
faba-172	167	6	,	,	PUNCT
faba-172	167	7	the	the	DET
faba-172	167	8	amount	amount	NOUN
faba-172	167	9	of	of	ADP
faba-172	167	10	income	income	NOUN
faba-172	167	11	tax	tax	NOUN
faba-172	167	12	increases	increase	NOUN
faba-172	167	13	as	as	ADP
faba-172	167	14	the	the	DET
faba-172	167	15	company	company	NOUN
faba-172	167	16	's	's	PART
faba-172	167	17	profits	profit	NOUN
faba-172	167	18	increase	increase	NOUN
faba-172	167	19	,	,	PUNCT
faba-172	167	20	allowing	allow	VERB
faba-172	167	21	businesses	business	NOUN
faba-172	167	22	to	to	PART
faba-172	167	23	avoid	avoid	VERB
faba-172	167	24	taxes	taxis	NOUN
faba-172	167	25	.	.	PUNCT
faba-172	168	1	when	when	SCONJ
faba-172	168	2	a	a	DET
faba-172	168	3	company	company	NOUN
faba-172	168	4	has	have	VERB
faba-172	168	5	high	high	ADJ
faba-172	168	6	profits	profit	NOUN
faba-172	168	7	,	,	PUNCT
faba-172	168	8	a	a	DET
faba-172	168	9	company	company	NOUN
faba-172	168	10	also	also	ADV
faba-172	168	11	has	have	VERB
faba-172	168	12	the	the	DET
faba-172	168	13	obligation	obligation	NOUN
faba-172	168	14	to	to	PART
faba-172	168	15	pay	pay	VERB
faba-172	168	16	a	a	DET
faba-172	168	17	high	high	ADJ
faba-172	168	18	amount	amount	NOUN
faba-172	168	19	of	of	ADP
faba-172	168	20	tax	tax	NOUN
faba-172	168	21	,	,	PUNCT
faba-172	168	22	so	so	SCONJ
faba-172	168	23	that	that	SCONJ
faba-172	168	24	the	the	DET
faba-172	168	25	company	company	NOUN
faba-172	168	26	is	be	AUX
faba-172	168	27	more	more	ADV
faba-172	168	28	likely	likely	ADJ
faba-172	168	29	to	to	PART
faba-172	168	30	implement	implement	VERB
faba-172	168	31	tax	tax	NOUN
faba-172	168	32	avoidance	avoidance	NOUN
faba-172	168	33	measures	measure	NOUN
faba-172	168	34	,	,	PUNCT
faba-172	168	35	so	so	SCONJ
faba-172	168	36	that	that	SCONJ
faba-172	168	37	it	it	PRON
faba-172	168	38	can	can	AUX
faba-172	168	39	minimize	minimize	VERB
faba-172	168	40	the	the	DET
faba-172	168	41	amount	amount	NOUN
faba-172	168	42	of	of	ADP
faba-172	168	43	tax	tax	NOUN
faba-172	168	44	paid	pay	VERB
faba-172	168	45	to	to	ADP
faba-172	168	46	the	the	DET
faba-172	168	47	government	government	NOUN
faba-172	168	48	(	(	PUNCT
faba-172	168	49	arinda	arinda	NOUN
faba-172	168	50	and	and	CCONJ
faba-172	168	51	dwimulyani	dwimulyani	NOUN
faba-172	168	52	2019	2019	NUM
faba-172	168	53	)	)	PUNCT
faba-172	168	54	.	.	PUNCT
faba-172	169	1	research	research	NOUN
faba-172	169	2	conducted	conduct	VERB
faba-172	169	3	by	by	ADP
faba-172	169	4	faizah	faizah	PROPN
faba-172	169	5	(	(	PUNCT
faba-172	169	6	2022	2022	NUM
faba-172	169	7	)	)	PUNCT
faba-172	169	8	,	,	PUNCT
faba-172	169	9	anggraeni	anggraeni	NOUN
faba-172	169	10	and	and	CCONJ
faba-172	169	11	oktaviani	oktaviani	PROPN
faba-172	169	12	(	(	PUNCT
faba-172	169	13	2021	2021	NUM
faba-172	169	14	)	)	PUNCT
faba-172	169	15	,	,	PUNCT
faba-172	169	16	rahmadani	rahmadani	NOUN
faba-172	169	17	and	and	CCONJ
faba-172	169	18	abubakar	abubakar	PROPN
faba-172	169	19	(	(	PUNCT
faba-172	169	20	2020	2020	NUM
faba-172	169	21	)	)	PUNCT
faba-172	169	22	,	,	PUNCT
faba-172	169	23	suryani	suryani	NOUN
faba-172	169	24	and	and	CCONJ
faba-172	169	25	mariani	mariani	ADJ
faba-172	169	26	(	(	PUNCT
faba-172	169	27	2019	2019	NUM
faba-172	169	28	)	)	PUNCT
faba-172	169	29	,	,	PUNCT
faba-172	169	30	arinda	arinda	NOUN
faba-172	169	31	and	and	CCONJ
faba-172	169	32	dwimulyani	dwimulyani	PROPN
faba-172	169	33	(	(	PUNCT
faba-172	169	34	2019	2019	NUM
faba-172	169	35	)	)	PUNCT
faba-172	169	36	and	and	CCONJ
faba-172	169	37	wardani	wardani	PROPN
faba-172	169	38	and	and	CCONJ
faba-172	169	39	purwaningrum	purwaningrum	PROPN
faba-172	169	40	(	(	PUNCT
faba-172	169	41	2018	2018	NUM
faba-172	169	42	)	)	PUNCT
faba-172	169	43	stated	state	VERB
faba-172	169	44	that	that	SCONJ
faba-172	169	45	roa	roa	PROPN
faba-172	169	46	influences	influence	VERB
faba-172	169	47	tax	tax	NOUN
faba-172	169	48	avoidance	avoidance	NOUN
faba-172	169	49	.	.	PUNCT
faba-172	170	1	so	so	ADV
faba-172	170	2	a	a	DET
faba-172	170	3	hypothesis	hypothesis	NOUN
faba-172	170	4	is	be	AUX
faba-172	170	5	prepared	prepare	VERB
faba-172	170	6	:	:	PUNCT
faba-172	170	7	h1	h1	NOUN
faba-172	170	8	:	:	PUNCT
faba-172	170	9	profitability	profitability	NOUN
faba-172	170	10	has	have	VERB
faba-172	170	11	an	an	DET
faba-172	170	12	effect	effect	NOUN
faba-172	170	13	on	on	ADP
faba-172	170	14	tax	tax	NOUN
faba-172	170	15	avoidance	avoidance	NOUN
faba-172	170	16	the	the	DET
faba-172	170	17	effect	effect	NOUN
faba-172	170	18	of	of	ADP
faba-172	170	19	leverage	leverage	NOUN
faba-172	170	20	on	on	ADP
faba-172	170	21	tax	tax	NOUN
faba-172	170	22	avoidance	avoidance	NOUN
faba-172	170	23	leverage	leverage	NOUN
faba-172	170	24	describes	describe	VERB
faba-172	170	25	the	the	DET
faba-172	170	26	level	level	NOUN
faba-172	170	27	of	of	ADP
faba-172	170	28	a	a	DET
faba-172	170	29	company	company	NOUN
faba-172	170	30	's	's	PART
faba-172	170	31	dependence	dependence	NOUN
faba-172	170	32	on	on	ADP
faba-172	170	33	debt	debt	NOUN
faba-172	170	34	to	to	PART
faba-172	170	35	finance	finance	VERB
faba-172	170	36	its	its	PRON
faba-172	170	37	operational	operational	ADJ
faba-172	170	38	activities	activity	NOUN
faba-172	170	39	.	.	PUNCT
faba-172	171	1	leverage	leverage	NOUN
faba-172	171	2	shows	show	VERB
faba-172	171	3	the	the	DET
faba-172	171	4	extent	extent	NOUN
faba-172	171	5	to	to	PART
faba-172	171	6	which	which	PRON
faba-172	171	7	the	the	DET
faba-172	171	8	company	company	NOUN
faba-172	171	9	is	be	AUX
faba-172	171	10	financed	finance	VERB
faba-172	171	11	by	by	ADP
faba-172	171	12	debt	debt	NOUN
faba-172	171	13	or	or	CCONJ
faba-172	171	14	external	external	ADJ
faba-172	171	15	parties	party	NOUN
faba-172	171	16	compared	compare	VERB
faba-172	171	17	to	to	ADP
faba-172	171	18	the	the	DET
faba-172	171	19	company	company	NOUN
faba-172	171	20	's	's	PART
faba-172	171	21	capabilities	capability	NOUN
faba-172	171	22	as	as	SCONJ
faba-172	171	23	depicted	depict	VERB
faba-172	171	24	by	by	ADP
faba-172	171	25	capital	capital	NOUN
faba-172	171	26	(	(	PUNCT
faba-172	171	27	kurniasih	kurniasih	PROPN
faba-172	171	28	&	&	CCONJ
faba-172	171	29	hermanto	hermanto	NOUN
faba-172	171	30	,	,	PUNCT
faba-172	171	31	2020	2020	NUM
faba-172	171	32	)	)	PUNCT
faba-172	171	33	.	.	PUNCT
faba-172	172	1	leverage	leverage	NOUN
faba-172	172	2	can	can	AUX
faba-172	172	3	be	be	AUX
faba-172	172	4	proxyed	proxye	VERB
faba-172	172	5	using	use	VERB
faba-172	172	6	debt	debt	NOUN
faba-172	172	7	to	to	ADP
faba-172	172	8	equity	equity	NOUN
faba-172	172	9	ratio	ratio	NOUN
faba-172	172	10	(	(	PUNCT
faba-172	172	11	der	der	NOUN
faba-172	172	12	)	)	PUNCT
faba-172	172	13	.	.	PUNCT
faba-172	173	1	having	have	VERB
faba-172	173	2	debt	debt	NOUN
faba-172	173	3	will	will	AUX
faba-172	173	4	give	give	VERB
faba-172	173	5	rise	rise	NOUN
faba-172	173	6	to	to	ADP
faba-172	173	7	a	a	DET
faba-172	173	8	fixed	fix	VERB
faba-172	173	9	burden	burden	NOUN
faba-172	173	10	called	call	VERB
faba-172	173	11	interest	interest	NOUN
faba-172	173	12	expense	expense	NOUN
faba-172	173	13	.	.	PUNCT
faba-172	174	1	the	the	PRON
faba-172	174	2	higher	high	ADJ
faba-172	174	3	the	the	DET
faba-172	174	4	total	total	ADJ
faba-172	174	5	debt	debt	NOUN
faba-172	174	6	in	in	ADP
faba-172	174	7	a	a	DET
faba-172	174	8	company	company	NOUN
faba-172	174	9	,	,	PUNCT
faba-172	174	10	the	the	PRON
faba-172	174	11	greater	great	ADJ
faba-172	174	12	the	the	DET
faba-172	174	13	interest	interest	NOUN
faba-172	174	14	expense	expense	NOUN
faba-172	174	15	the	the	DET
faba-172	174	16	company	company	NOUN
faba-172	174	17	must	must	AUX
faba-172	174	18	pay	pay	VERB
faba-172	174	19	.	.	PUNCT
faba-172	175	1	the	the	DET
faba-172	175	2	interest	interest	NOUN
faba-172	175	3	expense	expense	NOUN
faba-172	175	4	arising	arise	VERB
faba-172	175	5	from	from	ADP
faba-172	175	6	debt	debt	NOUN
faba-172	175	7	owned	own	VERB
faba-172	175	8	by	by	ADP
faba-172	175	9	the	the	DET
faba-172	175	10	company	company	NOUN
faba-172	175	11	will	will	AUX
faba-172	175	12	reduce	reduce	VERB
faba-172	175	13	profit	profit	NOUN
faba-172	175	14	before	before	ADP
faba-172	175	15	tax	tax	NOUN
faba-172	175	16	so	so	SCONJ
faba-172	175	17	that	that	SCONJ
faba-172	175	18	the	the	DET
faba-172	175	19	tax	tax	NOUN
faba-172	175	20	paid	pay	VERB
faba-172	175	21	by	by	ADP
faba-172	175	22	the	the	DET
faba-172	175	23	company	company	NOUN
faba-172	175	24	will	will	AUX
faba-172	175	25	be	be	AUX
faba-172	175	26	smaller	small	ADJ
faba-172	175	27	.	.	PUNCT
faba-172	176	1	the	the	PRON
faba-172	176	2	higher	high	ADJ
faba-172	176	3	the	the	DET
faba-172	176	4	interest	interest	NOUN
faba-172	176	5	paid	pay	VERB
faba-172	176	6	by	by	ADP
faba-172	176	7	the	the	DET
faba-172	176	8	company	company	NOUN
faba-172	176	9	,	,	PUNCT
faba-172	176	10	the	the	PRON
faba-172	176	11	lower	low	ADJ
faba-172	176	12	the	the	DET
faba-172	176	13	profit	profit	NOUN
faba-172	176	14	,	,	PUNCT
faba-172	176	15	and	and	CCONJ
faba-172	176	16	this	this	PRON
faba-172	176	17	has	have	VERB
faba-172	176	18	an	an	DET
faba-172	176	19	impact	impact	NOUN
faba-172	176	20	on	on	ADP
faba-172	176	21	reducing	reduce	VERB
faba-172	176	22	capital	capital	NOUN
faba-172	176	23	and	and	CCONJ
faba-172	176	24	the	the	DET
faba-172	176	25	amount	amount	NOUN
faba-172	176	26	of	of	ADP
faba-172	176	27	tax	tax	NOUN
faba-172	176	28	paid	pay	VERB
faba-172	176	29	to	to	ADP
faba-172	176	30	the	the	DET
faba-172	176	31	company	company	NOUN
faba-172	176	32	(	(	PUNCT
faba-172	176	33	barli	barli	NOUN
faba-172	176	34	2018	2018	NUM
faba-172	176	35	)	)	PUNCT
faba-172	176	36	.	.	PUNCT
faba-172	177	1	results	result	NOUN
faba-172	177	2	of	of	ADP
faba-172	177	3	research	research	NOUN
faba-172	177	4	conducted	conduct	VERB
faba-172	177	5	by	by	ADP
faba-172	177	6	widodo	widodo	NOUN
faba-172	177	7	and	and	CCONJ
faba-172	177	8	wulandari	wulandari	ADJ
faba-172	177	9	(	(	PUNCT
faba-172	177	10	2021	2021	NUM
faba-172	177	11	)	)	PUNCT
faba-172	177	12	,	,	PUNCT
faba-172	177	13	rahmadani	rahmadani	PROPN
faba-172	177	14	et	et	PROPN
faba-172	177	15	al	al	PROPN
faba-172	177	16	.	.	PROPN
faba-172	177	17	(	(	PUNCT
faba-172	177	18	2020	2020	NUM
faba-172	177	19	)	)	PUNCT
faba-172	177	20	,	,	PUNCT
faba-172	177	21	faizah	faizah	NOUN
faba-172	177	22	(	(	PUNCT
faba-172	177	23	2022	2022	NUM
faba-172	177	24	)	)	PUNCT
faba-172	177	25	,	,	PUNCT
faba-172	177	26	suryani	suryani	NOUN
faba-172	177	27	and	and	CCONJ
faba-172	177	28	mariyani	mariyani	PROPN
faba-172	177	29	(	(	PUNCT
faba-172	177	30	2019	2019	NUM
faba-172	177	31	)	)	PUNCT
faba-172	177	32	and	and	CCONJ
faba-172	177	33	sinaga	sinaga	NOUN
faba-172	177	34	and	and	CCONJ
faba-172	177	35	suardikha	suardikha	NOUN
faba-172	177	36	(	(	PUNCT
faba-172	177	37	2019	2019	NUM
faba-172	177	38	)	)	PUNCT
faba-172	177	39	show	show	VERB
faba-172	177	40	that	that	SCONJ
faba-172	177	41	leverage	leverage	NOUN
faba-172	177	42	has	have	VERB
faba-172	177	43	an	an	DET
faba-172	177	44	effect	effect	NOUN
faba-172	177	45	on	on	ADP
faba-172	177	46	tax	tax	NOUN
faba-172	177	47	avoidance	avoidance	NOUN
faba-172	177	48	.	.	PUNCT
faba-172	178	1	so	so	ADV
faba-172	178	2	a	a	DET
faba-172	178	3	hypothesis	hypothesis	NOUN
faba-172	178	4	is	be	AUX
faba-172	178	5	prepared	prepare	VERB
faba-172	178	6	:	:	PUNCT
faba-172	178	7	h2	h2	NOUN
faba-172	178	8	:	:	PUNCT
faba-172	178	9	leverage	leverage	NOUN
faba-172	178	10	has	have	VERB
faba-172	178	11	an	an	DET
faba-172	178	12	effect	effect	NOUN
faba-172	178	13	on	on	ADP
faba-172	178	14	tax	tax	NOUN
faba-172	178	15	avoidance	avoidance	NOUN
faba-172	178	16	the	the	DET
faba-172	178	17	effect	effect	NOUN
faba-172	178	18	of	of	ADP
faba-172	178	19	firm	firm	ADJ
faba-172	178	20	size	size	NOUN
faba-172	178	21	on	on	ADP
faba-172	178	22	tax	tax	NOUN
faba-172	178	23	avoidance	avoidance	NOUN
faba-172	178	24	firm	firm	NOUN
faba-172	178	25	size	size	NOUN
faba-172	178	26	is	be	AUX
faba-172	178	27	the	the	DET
faba-172	178	28	classification	classification	NOUN
faba-172	178	29	of	of	ADP
faba-172	178	30	the	the	DET
faba-172	178	31	company	company	NOUN
faba-172	178	32	into	into	ADP
faba-172	178	33	large	large	ADJ
faba-172	178	34	or	or	CCONJ
faba-172	178	35	small	small	ADJ
faba-172	178	36	categories	category	NOUN
faba-172	178	37	based	base	VERB
faba-172	178	38	on	on	ADP
faba-172	178	39	total	total	ADJ
faba-172	178	40	assets	asset	NOUN
faba-172	178	41	.	.	PUNCT
faba-172	179	1	companies	company	NOUN
faba-172	179	2	that	that	PRON
faba-172	179	3	are	be	AUX
faba-172	179	4	large	large	ADJ
faba-172	179	5	companies	company	NOUN
faba-172	179	6	tend	tend	VERB
faba-172	179	7	to	to	PART
faba-172	179	8	have	have	VERB
faba-172	179	9	greater	great	ADJ
faba-172	179	10	resources	resource	NOUN
faba-172	179	11	for	for	ADP
faba-172	179	12	managing	manage	VERB
faba-172	179	13	taxes	taxis	NOUN
faba-172	179	14	because	because	SCONJ
faba-172	179	15	of	of	ADP
faba-172	179	16	the	the	DET
faba-172	179	17	costs	cost	NOUN
faba-172	179	18	attached	attach	VERB
faba-172	179	19	to	to	ADP
faba-172	179	20	these	these	DET
faba-172	179	21	resources	resource	NOUN
faba-172	179	22	compared	compare	VERB
faba-172	179	23	to	to	ADP
faba-172	179	24	smaller	small	ADJ
faba-172	179	25	companies	company	NOUN
faba-172	179	26	.	.	PUNCT
faba-172	180	1	the	the	PRON
faba-172	180	2	larger	large	ADJ
faba-172	180	3	the	the	DET
faba-172	180	4	firm	firm	ADJ
faba-172	180	5	size	size	NOUN
faba-172	180	6	,	,	PUNCT
faba-172	180	7	the	the	DET
faba-172	180	8	management	management	NOUN
faba-172	180	9	is	be	AUX
faba-172	180	10	usually	usually	ADV
faba-172	180	11	more	more	ADV
faba-172	180	12	aggressive	aggressive	ADJ
faba-172	180	13	in	in	ADP
faba-172	180	14	tax	tax	NOUN
faba-172	180	15	avoidance	avoidance	NOUN
faba-172	180	16	(	(	PUNCT
faba-172	180	17	suyanto	suyanto	ADP
faba-172	180	18	et	et	PROPN
faba-172	180	19	al	al	PROPN
faba-172	180	20	.	.	PROPN
faba-172	180	21	2019	2019	NUM
faba-172	180	22	)	)	PUNCT
faba-172	180	23	.	.	PUNCT
faba-172	181	1	the	the	DET
faba-172	181	2	size	size	NOUN
faba-172	181	3	of	of	ADP
faba-172	181	4	the	the	DET
faba-172	181	5	company	company	NOUN
faba-172	181	6	will	will	AUX
faba-172	181	7	attract	attract	VERB
faba-172	181	8	great	great	ADJ
faba-172	181	9	attention	attention	NOUN
faba-172	181	10	from	from	ADP
faba-172	181	11	the	the	DET
faba-172	181	12	government	government	NOUN
faba-172	181	13	regarding	regard	VERB
faba-172	181	14	compliance	compliance	NOUN
faba-172	181	15	with	with	ADP
faba-172	181	16	the	the	DET
faba-172	181	17	amount	amount	NOUN
faba-172	181	18	of	of	ADP
faba-172	181	19	tax	tax	NOUN
faba-172	181	20	paid	pay	VERB
faba-172	181	21	.	.	PUNCT
faba-172	182	1	however	however	ADV
faba-172	182	2	,	,	PUNCT
faba-172	182	3	not	not	PART
faba-172	182	4	all	all	DET
faba-172	182	5	companies	company	NOUN
faba-172	182	6	can	can	AUX
faba-172	182	7	use	use	VERB
faba-172	182	8	their	their	PRON
faba-172	182	9	resources	resource	NOUN
faba-172	182	10	for	for	ADP
faba-172	182	11	tax	tax	NOUN
faba-172	182	12	avoidance	avoidance	NOUN
faba-172	182	13	because	because	SCONJ
faba-172	182	14	companies	company	NOUN
faba-172	182	15	are	be	AUX
faba-172	182	16	subject	subject	ADJ
faba-172	182	17	to	to	ADP
faba-172	182	18	government	government	NOUN
faba-172	182	19	-	-	PUNCT
faba-172	182	20	regulated	regulate	VERB
faba-172	182	21	decisions	decision	NOUN
faba-172	182	22	and	and	CCONJ
faba-172	182	23	policies	policy	NOUN
faba-172	182	24	(	(	PUNCT
faba-172	182	25	kim	kim	PROPN
faba-172	182	26	et	et	PROPN
faba-172	182	27	al	al	PROPN
faba-172	182	28	.	.	PROPN
faba-172	182	29	2010	2010	NUM
faba-172	182	30	)	)	PUNCT
faba-172	182	31	.	.	PUNCT
faba-172	183	1	so	so	ADV
faba-172	183	2	a	a	DET
faba-172	183	3	hypothesis	hypothesis	NOUN
faba-172	183	4	is	be	AUX
faba-172	183	5	prepared	prepare	VERB
faba-172	183	6	:	:	PUNCT
faba-172	183	7	h3	h3	NOUN
faba-172	183	8	:	:	PUNCT
faba-172	183	9	firm	firm	ADJ
faba-172	183	10	size	size	NOUN
faba-172	183	11	has	have	VERB
faba-172	183	12	an	an	DET
faba-172	183	13	effect	effect	NOUN
faba-172	183	14	on	on	ADP
faba-172	183	15	tax	tax	NOUN
faba-172	183	16	avoidance	avoidance	NOUN
faba-172	183	17	firm	firm	NOUN
faba-172	183	18	size	size	NOUN
faba-172	183	19	moderates	moderate	VERB
faba-172	183	20	the	the	DET
faba-172	183	21	effect	effect	NOUN
faba-172	183	22	of	of	ADP
faba-172	183	23	profitability	profitability	NOUN
faba-172	183	24	on	on	ADP
faba-172	183	25	tax	tax	NOUN
faba-172	183	26	avoidance	avoidance	NOUN
faba-172	183	27	companies	company	NOUN
faba-172	183	28	that	that	PRON
faba-172	183	29	are	be	AUX
faba-172	183	30	relatively	relatively	ADV
faba-172	183	31	large	large	ADJ
faba-172	183	32	in	in	ADP
faba-172	183	33	terms	term	NOUN
faba-172	183	34	of	of	ADP
faba-172	183	35	their	their	PRON
faba-172	183	36	assets	asset	NOUN
faba-172	183	37	tend	tend	VERB
faba-172	183	38	to	to	PART
faba-172	183	39	have	have	VERB
faba-172	183	40	high	high	ADJ
faba-172	183	41	profits	profit	NOUN
faba-172	183	42	.	.	PUNCT
faba-172	184	1	the	the	PRON
faba-172	184	2	greater	great	ADJ
faba-172	184	3	the	the	DET
faba-172	184	4	company	company	NOUN
faba-172	184	5	's	's	PART
faba-172	184	6	profitability	profitability	NOUN
faba-172	184	7	,	,	PUNCT
faba-172	184	8	which	which	PRON
faba-172	184	9	is	be	AUX
faba-172	184	10	indicated	indicate	VERB
faba-172	184	11	by	by	ADP
faba-172	184	12	the	the	DET
faba-172	184	13	value	value	NOUN
faba-172	184	14	of	of	ADP
faba-172	184	15	the	the	DET
faba-172	184	16	assets	asset	NOUN
faba-172	184	17	it	it	PRON
faba-172	184	18	owns	own	VERB
faba-172	184	19	,	,	PUNCT
faba-172	184	20	the	the	PRON
faba-172	184	21	greater	great	ADJ
faba-172	184	22	the	the	DET
faba-172	184	23	tax	tax	NOUN
faba-172	184	24	burden	burden	NOUN
faba-172	184	25	it	it	PRON
faba-172	184	26	must	must	AUX
faba-172	184	27	pay	pay	VERB
faba-172	184	28	.	.	PUNCT
faba-172	185	1	this	this	PRON
faba-172	185	2	is	be	AUX
faba-172	185	3	because	because	SCONJ
faba-172	185	4	the	the	DET
faba-172	185	5	tax	tax	NOUN
faba-172	185	6	burden	burden	NOUN
faba-172	185	7	is	be	AUX
faba-172	185	8	calculated	calculate	VERB
faba-172	185	9	based	base	VERB
faba-172	185	10	on	on	ADP
faba-172	185	11	the	the	DET
faba-172	185	12	amount	amount	NOUN
faba-172	185	13	of	of	ADP
faba-172	185	14	income	income	NOUN
faba-172	185	15	earned	earn	VERB
faba-172	185	16	by	by	ADP
faba-172	185	17	the	the	DET
faba-172	185	18	company	company	NOUN
faba-172	185	19	.	.	PUNCT
faba-172	186	1	however	however	ADV
faba-172	186	2	,	,	PUNCT
faba-172	186	3	on	on	ADP
faba-172	186	4	the	the	DET
faba-172	186	5	other	other	ADJ
faba-172	186	6	hand	hand	NOUN
faba-172	186	7	,	,	PUNCT
faba-172	186	8	large	large	ADJ
faba-172	186	9	companies	company	NOUN
faba-172	186	10	will	will	AUX
faba-172	186	11	get	get	VERB
faba-172	186	12	the	the	DET
faba-172	186	13	attention	attention	NOUN
faba-172	186	14	of	of	ADP
faba-172	186	15	investors	investor	NOUN
faba-172	186	16	and	and	CCONJ
faba-172	186	17	the	the	DET
faba-172	186	18	government	government	NOUN
faba-172	186	19	.	.	PUNCT
faba-172	187	1	this	this	PRON
faba-172	187	2	is	be	AUX
faba-172	187	3	in	in	ADP
faba-172	187	4	accordance	accordance	NOUN
faba-172	187	5	with	with	ADP
faba-172	187	6	the	the	DET
faba-172	187	7	theory	theory	NOUN
faba-172	187	8	of	of	ADP
faba-172	187	9	political	political	ADJ
faba-172	187	10	costs	cost	NOUN
faba-172	187	11	.	.	PUNCT
faba-172	188	1	the	the	PRON
faba-172	188	2	larger	large	ADJ
faba-172	188	3	the	the	DET
faba-172	188	4	firm	firm	ADJ
faba-172	188	5	size	size	NOUN
faba-172	188	6	and	and	CCONJ
faba-172	188	7	the	the	DET
faba-172	188	8	level	level	NOUN
faba-172	188	9	of	of	ADP
faba-172	188	10	profitability	profitability	NOUN
faba-172	188	11	,	,	PUNCT
faba-172	188	12	the	the	PRON
faba-172	188	13	greater	great	ADJ
faba-172	188	14	the	the	DET
faba-172	188	15	tendency	tendency	NOUN
faba-172	188	16	to	to	PART
faba-172	188	17	reduce	reduce	VERB
faba-172	188	18	tax	tax	NOUN
faba-172	188	19	avoidance	avoidance	NOUN
faba-172	188	20	.	.	PUNCT
faba-172	189	1	so	so	ADV
faba-172	189	2	a	a	DET
faba-172	189	3	hypothesis	hypothesis	NOUN
faba-172	189	4	is	be	AUX
faba-172	189	5	prepared	prepare	VERB
faba-172	189	6	:	:	PUNCT
faba-172	189	7	sasiska	sasiska	NOUN
faba-172	189	8	rani	rani	PROPN
faba-172	189	9	,	,	PUNCT
faba-172	189	10	meti	meti	PROPN
faba-172	189	11	zuliyana	zuliyana	PROPN
faba-172	189	12	and	and	CCONJ
faba-172	189	13	rizal	rizal	PROPN
faba-172	189	14	effendi/	effendi/	NUM
faba-172	189	15	finance	finance	NOUN
faba-172	189	16	,	,	PUNCT
faba-172	189	17	accounting	accounting	NOUN
faba-172	189	18	and	and	CCONJ
faba-172	189	19	business	business	NOUN
faba-172	189	20	analysis	analysis	NOUN
faba-172	189	21	,	,	PUNCT
faba-172	189	22	volume	volume	NOUN
faba-172	189	23	5	5	NUM
faba-172	189	24	,	,	PUNCT
faba-172	189	25	issue	issue	NOUN
faba-172	189	26	2	2	NUM
faba-172	189	27	,	,	PUNCT
faba-172	189	28	2023	2023	NUM
faba-172	189	29	153	153	NUM
faba-172	189	30	h4	h4	NOUN
faba-172	189	31	:	:	PUNCT
faba-172	189	32	firm	firm	ADJ
faba-172	189	33	size	size	NOUN
faba-172	189	34	moderates	moderate	VERB
faba-172	189	35	the	the	DET
faba-172	189	36	effect	effect	NOUN
faba-172	189	37	of	of	ADP
faba-172	189	38	profitability	profitability	NOUN
faba-172	189	39	on	on	ADP
faba-172	189	40	tax	tax	NOUN
faba-172	189	41	avoidance	avoidance	NOUN
faba-172	189	42	firm	firm	NOUN
faba-172	189	43	size	size	NOUN
faba-172	189	44	moderates	moderate	VERB
faba-172	189	45	the	the	DET
faba-172	189	46	effect	effect	NOUN
faba-172	189	47	of	of	ADP
faba-172	189	48	leverage	leverage	NOUN
faba-172	189	49	on	on	ADP
faba-172	189	50	tax	tax	NOUN
faba-172	189	51	avoidance	avoidance	NOUN
faba-172	189	52	firm	firm	NOUN
faba-172	189	53	size	size	NOUN
faba-172	189	54	can	can	AUX
faba-172	189	55	be	be	AUX
faba-172	189	56	interpreted	interpret	VERB
faba-172	189	57	as	as	ADP
faba-172	189	58	a	a	DET
faba-172	189	59	scale	scale	NOUN
faba-172	189	60	that	that	PRON
faba-172	189	61	can	can	AUX
faba-172	189	62	classify	classify	VERB
faba-172	189	63	the	the	DET
faba-172	189	64	condition	condition	NOUN
faba-172	189	65	of	of	ADP
faba-172	189	66	the	the	DET
faba-172	189	67	company	company	NOUN
faba-172	189	68	,	,	PUNCT
faba-172	189	69	where	where	SCONJ
faba-172	189	70	the	the	DET
faba-172	189	71	company	company	NOUN
faba-172	189	72	is	be	AUX
faba-172	189	73	classified	classify	VERB
faba-172	189	74	as	as	ADP
faba-172	189	75	a	a	DET
faba-172	189	76	small	small	ADJ
faba-172	189	77	company	company	NOUN
faba-172	189	78	or	or	CCONJ
faba-172	189	79	large	large	ADJ
faba-172	189	80	company	company	NOUN
faba-172	189	81	in	in	ADP
faba-172	189	82	terms	term	NOUN
faba-172	189	83	of	of	ADP
faba-172	189	84	total	total	ADJ
faba-172	189	85	assets	asset	NOUN
faba-172	189	86	owned	own	VERB
faba-172	189	87	.	.	PUNCT
faba-172	190	1	if	if	SCONJ
faba-172	190	2	the	the	DET
faba-172	190	3	company	company	NOUN
faba-172	190	4	's	's	PART
faba-172	190	5	leverage	leverage	NOUN
faba-172	190	6	ratio	ratio	NOUN
faba-172	190	7	is	be	AUX
faba-172	190	8	high	high	ADJ
faba-172	190	9	,	,	PUNCT
faba-172	190	10	it	it	PRON
faba-172	190	11	means	mean	VERB
faba-172	190	12	the	the	DET
faba-172	190	13	company	company	NOUN
faba-172	190	14	has	have	VERB
faba-172	190	15	large	large	ADJ
faba-172	190	16	debt	debt	NOUN
faba-172	190	17	relative	relative	ADJ
faba-172	190	18	to	to	ADP
faba-172	190	19	capital	capital	NOUN
faba-172	190	20	and	and	CCONJ
faba-172	190	21	this	this	PRON
faba-172	190	22	affects	affect	VERB
faba-172	190	23	the	the	DET
faba-172	190	24	company	company	NOUN
faba-172	190	25	's	's	PART
faba-172	190	26	interest	interest	NOUN
faba-172	190	27	expenses	expense	NOUN
faba-172	190	28	(	(	PUNCT
faba-172	190	29	fauziah	fauziah	NOUN
faba-172	190	30	and	and	CCONJ
faba-172	190	31	kurnia	kurnia	NOUN
faba-172	190	32	2020	2020	NUM
faba-172	190	33	;	;	PUNCT
faba-172	190	34	saputra	saputra	PROPN
faba-172	190	35	et	et	PROPN
faba-172	190	36	al	al	PROPN
faba-172	190	37	.	.	PROPN
faba-172	190	38	2020	2020	NUM
faba-172	190	39	)	)	PUNCT
faba-172	190	40	.	.	PUNCT
faba-172	191	1	the	the	PRON
faba-172	191	2	higher	high	ADJ
faba-172	191	3	the	the	DET
faba-172	191	4	level	level	NOUN
faba-172	191	5	of	of	ADP
faba-172	191	6	debt	debt	NOUN
faba-172	191	7	,	,	PUNCT
faba-172	191	8	the	the	PRON
faba-172	191	9	higher	high	ADJ
faba-172	191	10	the	the	DET
faba-172	191	11	interest	interest	NOUN
faba-172	191	12	burden	burden	NOUN
faba-172	191	13	which	which	PRON
faba-172	191	14	will	will	AUX
faba-172	191	15	result	result	VERB
faba-172	191	16	in	in	ADP
faba-172	191	17	the	the	DET
faba-172	191	18	lower	low	ADJ
faba-172	191	19	tax	tax	NOUN
faba-172	191	20	burden	burden	NOUN
faba-172	191	21	paid	pay	VERB
faba-172	191	22	.	.	PUNCT
faba-172	192	1	so	so	ADV
faba-172	192	2	a	a	DET
faba-172	192	3	hypothesis	hypothesis	NOUN
faba-172	192	4	is	be	AUX
faba-172	192	5	prepared	prepare	VERB
faba-172	192	6	:	:	PUNCT
faba-172	192	7	h5	h5	NOUN
faba-172	192	8	:	:	PUNCT
faba-172	192	9	firm	firm	ADJ
faba-172	192	10	size	size	NOUN
faba-172	192	11	moderates	moderate	VERB
faba-172	192	12	the	the	DET
faba-172	192	13	effect	effect	NOUN
faba-172	192	14	of	of	ADP
faba-172	192	15	profitability	profitability	NOUN
faba-172	192	16	on	on	ADP
faba-172	192	17	tax	tax	NOUN
faba-172	192	18	avoidance	avoidance	NOUN
faba-172	192	19	explanation	explanation	NOUN
faba-172	192	20	:	:	PUNCT
faba-172	192	21	:	:	PUNCT
faba-172	192	22	the	the	DET
faba-172	192	23	effect	effect	NOUN
faba-172	192	24	of	of	ADP
faba-172	192	25	independent	independent	ADJ
faba-172	192	26	and	and	CCONJ
faba-172	192	27	dependent	dependent	ADJ
faba-172	192	28	variables	variable	NOUN
faba-172	192	29	:	:	PUNCT
faba-172	192	30	the	the	DET
faba-172	192	31	effects	effect	NOUN
faba-172	192	32	of	of	ADP
faba-172	192	33	moderation	moderation	NOUN
faba-172	192	34	on	on	ADP
faba-172	192	35	the	the	DET
faba-172	192	36	relationship	relationship	NOUN
faba-172	192	37	between	between	ADP
faba-172	192	38	independent	independent	ADJ
faba-172	192	39	variables	variable	NOUN
faba-172	192	40	and	and	CCONJ
faba-172	192	41	dependent	dependent	ADJ
faba-172	192	42	variables	variable	NOUN
faba-172	192	43	figure	figure	VERB
faba-172	192	44	2	2	NUM
faba-172	192	45	.	.	PUNCT
faba-172	192	46	conceptual	conceptual	ADJ
faba-172	192	47	framework	framework	NOUN
faba-172	192	48	methods	method	NOUN
faba-172	192	49	this	this	DET
faba-172	192	50	research	research	NOUN
faba-172	192	51	uses	use	VERB
faba-172	192	52	quantitative	quantitative	ADJ
faba-172	192	53	methods	method	NOUN
faba-172	192	54	.	.	PUNCT
faba-172	193	1	the	the	DET
faba-172	193	2	research	research	NOUN
faba-172	193	3	population	population	NOUN
faba-172	193	4	was	be	AUX
faba-172	193	5	79	79	NUM
faba-172	193	6	companies	company	NOUN
faba-172	193	7	in	in	ADP
faba-172	193	8	the	the	DET
faba-172	193	9	property	property	NOUN
faba-172	193	10	and	and	CCONJ
faba-172	193	11	real	real	ADJ
faba-172	193	12	estate	estate	NOUN
faba-172	193	13	sub	sub	ADJ
faba-172	193	14	-	-	NOUN
faba-172	193	15	sector	sector	NOUN
faba-172	193	16	listed	list	VERB
faba-172	193	17	on	on	ADP
faba-172	193	18	the	the	DET
faba-172	193	19	indonesia	indonesia	PROPN
faba-172	193	20	stock	stock	PROPN
faba-172	193	21	exchange	exchange	NOUN
faba-172	193	22	in	in	ADP
faba-172	193	23	2020	2020	NUM
faba-172	193	24	-	-	SYM
faba-172	193	25	2022	2022	NUM
faba-172	193	26	.	.	PUNCT
faba-172	194	1	the	the	DET
faba-172	194	2	sample	sample	NOUN
faba-172	194	3	in	in	ADP
faba-172	194	4	this	this	DET
faba-172	194	5	study	study	NOUN
faba-172	194	6	was	be	AUX
faba-172	194	7	10	10	NUM
faba-172	194	8	companies	company	NOUN
faba-172	194	9	.	.	PUNCT
faba-172	195	1	the	the	DET
faba-172	195	2	sampling	sample	VERB
faba-172	195	3	technique	technique	NOUN
faba-172	195	4	used	use	VERB
faba-172	195	5	purposive	purposive	NOUN
faba-172	195	6	sampling	sampling	NOUN
faba-172	195	7	with	with	ADP
faba-172	195	8	the	the	DET
faba-172	195	9	following	follow	VERB
faba-172	195	10	criteria	criterion	NOUN
faba-172	195	11	:	:	PUNCT
faba-172	195	12			NOUN
faba-172	195	13	property	property	NOUN
faba-172	195	14	and	and	CCONJ
faba-172	195	15	real	real	ADJ
faba-172	195	16	estate	estate	NOUN
faba-172	195	17	subsector	subsector	NOUN
faba-172	195	18	companies	company	NOUN
faba-172	195	19	listed	list	VERB
faba-172	195	20	on	on	ADP
faba-172	195	21	the	the	DET
faba-172	195	22	indonesia	indonesia	PROPN
faba-172	195	23	stock	stock	PROPN
faba-172	195	24	exchange	exchange	NOUN
faba-172	195	25	in	in	ADP
faba-172	195	26	2020	2020	NUM
faba-172	195	27	2022	2022	NUM
faba-172	195	28	that	that	PRON
faba-172	195	29	have	have	VERB
faba-172	195	30	complete	complete	ADJ
faba-172	195	31	data	datum	NOUN
faba-172	195	32	required	require	VERB
faba-172	195	33	for	for	ADP
faba-172	195	34	research	research	NOUN
faba-172	195	35	.	.	PUNCT
faba-172	196	1			NOUN
faba-172	196	2	property	property	NOUN
faba-172	196	3	and	and	CCONJ
faba-172	196	4	real	real	ADJ
faba-172	196	5	estate	estate	NOUN
faba-172	196	6	subsector	subsector	NOUN
faba-172	196	7	companies	company	NOUN
faba-172	196	8	listed	list	VERB
faba-172	196	9	on	on	ADP
faba-172	196	10	the	the	DET
faba-172	196	11	indonesia	indonesia	PROPN
faba-172	196	12	stock	stock	PROPN
faba-172	196	13	exchange	exchange	NOUN
faba-172	196	14	in	in	ADP
faba-172	196	15	2020	2020	NUM
faba-172	196	16	–	–	PUNCT
faba-172	196	17	2022	2022	NUM
faba-172	196	18	that	that	PRON
faba-172	196	19	have	have	VERB
faba-172	196	20	positive	positive	ADJ
faba-172	196	21	profits	profit	NOUN
faba-172	196	22	the	the	DET
faba-172	196	23	analytical	analytical	ADJ
faba-172	196	24	method	method	NOUN
faba-172	196	25	used	use	VERB
faba-172	196	26	in	in	ADP
faba-172	196	27	this	this	DET
faba-172	196	28	research	research	NOUN
faba-172	196	29	is	be	AUX
faba-172	196	30	moderated	moderate	VERB
faba-172	196	31	regression	regression	NOUN
faba-172	196	32	analysis	analysis	NOUN
faba-172	196	33	(	(	PUNCT
faba-172	196	34	mra	mra	NOUN
faba-172	196	35	)	)	PUNCT
faba-172	196	36	.	.	PUNCT
faba-172	197	1	mra	mra	PROPN
faba-172	197	2	is	be	AUX
faba-172	197	3	a	a	DET
faba-172	197	4	special	special	ADJ
faba-172	197	5	application	application	NOUN
faba-172	197	6	of	of	ADP
faba-172	197	7	multiple	multiple	ADJ
faba-172	197	8	linear	linear	ADJ
faba-172	197	9	regression	regression	NOUN
faba-172	197	10	,	,	PUNCT
faba-172	197	11	the	the	DET
faba-172	197	12	regression	regression	NOUN
faba-172	197	13	equation	equation	NOUN
faba-172	197	14	contains	contain	VERB
faba-172	197	15	an	an	DET
faba-172	197	16	interaction	interaction	NOUN
faba-172	197	17	element	element	NOUN
faba-172	197	18	(	(	PUNCT
faba-172	197	19	multiplication	multiplication	NOUN
faba-172	197	20	of	of	ADP
faba-172	197	21	two	two	NUM
faba-172	197	22	or	or	CCONJ
faba-172	197	23	more	more	ADV
faba-172	197	24	independent	independent	ADJ
faba-172	197	25	variables	variable	NOUN
faba-172	197	26	)	)	PUNCT
faba-172	197	27	.	.	PUNCT
faba-172	198	1	this	this	DET
faba-172	198	2	interaction	interaction	NOUN
faba-172	198	3	test	test	NOUN
faba-172	198	4	is	be	AUX
faba-172	198	5	used	use	VERB
faba-172	198	6	to	to	PART
faba-172	198	7	determine	determine	VERB
faba-172	198	8	the	the	DET
faba-172	198	9	extent	extent	NOUN
faba-172	198	10	to	to	PART
faba-172	198	11	which	which	PRON
faba-172	198	12	the	the	DET
faba-172	198	13	relationship	relationship	NOUN
faba-172	198	14	between	between	ADP
faba-172	198	15	the	the	DET
faba-172	198	16	firm	firm	ADJ
faba-172	198	17	size	size	NOUN
faba-172	198	18	variables	variable	NOUN
faba-172	198	19	can	can	AUX
faba-172	198	20	influence	influence	VERB
faba-172	198	21	the	the	DET
faba-172	198	22	relationship	relationship	NOUN
faba-172	198	23	between	between	ADP
faba-172	198	24	profitability	profitability	NOUN
faba-172	198	25	and	and	CCONJ
faba-172	198	26	leverage	leverage	NOUN
faba-172	198	27	on	on	ADP
faba-172	198	28	tax	tax	NOUN
faba-172	198	29	avoidance	avoidance	NOUN
faba-172	198	30	.	.	PUNCT
faba-172	199	1	the	the	DET
faba-172	199	2	following	follow	VERB
faba-172	199	3	is	be	AUX
faba-172	199	4	the	the	DET
faba-172	199	5	model	model	NOUN
faba-172	199	6	in	in	ADP
faba-172	199	7	this	this	DET
faba-172	199	8	research	research	NOUN
faba-172	199	9	:	:	PUNCT
faba-172	199	10	model	model	NOUN
faba-172	199	11	1	1	NUM
faba-172	199	12	:	:	PUNCT
faba-172	199	13	cetrit	cetrit	NOUN
faba-172	199	14	=	=	PUNCT
faba-172	200	1	α	α	PROPN
faba-172	200	2	+	+	CCONJ
faba-172	200	3	β1roait	β1roait	ADJ
faba-172	201	1	+	+	CCONJ
faba-172	201	2	β2derit	β2derit	PRON
faba-172	202	1	+	+	CCONJ
faba-172	202	2	β3sizeit	β3sizeit	PROPN
faba-172	202	3	+	+	CCONJ
faba-172	202	4	ε	ε	PROPN
faba-172	202	5	(	(	PUNCT
faba-172	202	6	5	5	NUM
faba-172	202	7	)	)	PUNCT
faba-172	202	8	model	model	NOUN
faba-172	202	9	2	2	NUM
faba-172	202	10	:	:	PUNCT
faba-172	202	11	cetrit	cetrit	NOUN
faba-172	202	12	=	=	PUNCT
faba-172	203	1	α	α	PROPN
faba-172	203	2	+	+	CCONJ
faba-172	203	3	β1roait	β1roait	ADJ
faba-172	203	4	+	+	CCONJ
faba-172	203	5	β2derit	β2derit	PRON
faba-172	203	6	+	+	CCONJ
faba-172	203	7	β3(roa	β3(roa	ADJ
faba-172	203	8	∗	∗	NOUN
faba-172	203	9	size)it	size)it	VERB
faba-172	204	1	+	+	CCONJ
faba-172	204	2	β4(der	β4(d	ADJ
faba-172	204	3	∗	∗	NOUN
faba-172	204	4	size)it	size)it	NOUN
faba-172	205	1	+	+	CCONJ
faba-172	205	2	ε	ε	PROPN
faba-172	205	3	(	(	PUNCT
faba-172	205	4	6	6	NUM
faba-172	205	5	)	)	PUNCT
faba-172	205	6	where	where	SCONJ
faba-172	205	7	:	:	PUNCT
faba-172	205	8	cetr	cetr	NOUN
faba-172	205	9	:	:	PUNCT
faba-172	205	10	cash	cash	NOUN
faba-172	205	11	effective	effective	ADJ
faba-172	205	12	tax	tax	NOUN
faba-172	205	13	rate	rate	NOUN
faba-172	205	14	(	(	PUNCT
faba-172	205	15	tax	tax	NOUN
faba-172	205	16	avoidance	avoidance	NOUN
faba-172	205	17	)	)	PUNCT
faba-172	205	18	roa	roa	NOUN
faba-172	205	19	:	:	PUNCT
faba-172	205	20	return	return	VERB
faba-172	205	21	on	on	ADP
faba-172	205	22	assets	asset	NOUN
faba-172	205	23	(	(	PUNCT
faba-172	205	24	profitability	profitability	NOUN
faba-172	205	25	)	)	PUNCT
faba-172	205	26	der	der	NOUN
faba-172	205	27	:	:	PUNCT
faba-172	205	28	debt	debt	NOUN
faba-172	205	29	to	to	ADP
faba-172	205	30	equity	equity	NOUN
faba-172	205	31	ratio	ratio	NOUN
faba-172	205	32	(	(	PUNCT
faba-172	205	33	leverage	leverage	NOUN
faba-172	205	34	)	)	PUNCT
faba-172	205	35	size	size	NOUN
faba-172	205	36	:	:	PUNCT
faba-172	205	37	firm	firm	ADJ
faba-172	205	38	size	size	NOUN
faba-172	205	39	profitability	profitability	NOUN
faba-172	205	40	leverage	leverage	NOUN
faba-172	205	41	tax	tax	NOUN
faba-172	205	42	avoidance	avoidance	NOUN
faba-172	205	43	firm	firm	NOUN
faba-172	205	44	size	size	NOUN
faba-172	205	45	sasiska	sasiska	NOUN
faba-172	205	46	rani	rani	PROPN
faba-172	205	47	,	,	PUNCT
faba-172	205	48	meti	meti	PROPN
faba-172	205	49	zuliyana	zuliyana	PROPN
faba-172	205	50	and	and	CCONJ
faba-172	205	51	rizal	rizal	PROPN
faba-172	205	52	effendi/	effendi/	NUM
faba-172	205	53	finance	finance	NOUN
faba-172	205	54	,	,	PUNCT
faba-172	205	55	accounting	accounting	NOUN
faba-172	205	56	and	and	CCONJ
faba-172	205	57	business	business	NOUN
faba-172	205	58	analysis	analysis	NOUN
faba-172	205	59	,	,	PUNCT
faba-172	205	60	volume	volume	NOUN
faba-172	205	61	5	5	NUM
faba-172	205	62	,	,	PUNCT
faba-172	205	63	issue	issue	NOUN
faba-172	205	64	2	2	NUM
faba-172	205	65	,	,	PUNCT
faba-172	205	66	2023	2023	NUM
faba-172	205	67	154	154	NUM
faba-172	205	68	result	result	NOUN
faba-172	205	69	and	and	CCONJ
faba-172	205	70	discussion	discussion	NOUN
faba-172	205	71	hypothesis	hypothesis	NOUN
faba-172	205	72	test	test	NOUN
faba-172	205	73	results	result	VERB
faba-172	205	74	the	the	DET
faba-172	205	75	coefficient	coefficient	NOUN
faba-172	205	76	of	of	ADP
faba-172	205	77	determination	determination	NOUN
faba-172	205	78	(	(	PUNCT
faba-172	205	79	r	r	NOUN
faba-172	205	80	-	-	PUNCT
faba-172	205	81	square	square	NOUN
faba-172	205	82	)	)	PUNCT
faba-172	205	83	is	be	AUX
faba-172	205	84	used	use	VERB
faba-172	205	85	to	to	PART
faba-172	205	86	measure	measure	VERB
faba-172	205	87	the	the	DET
faba-172	205	88	ability	ability	NOUN
faba-172	205	89	of	of	ADP
faba-172	205	90	the	the	DET
faba-172	205	91	independent	independent	ADJ
faba-172	205	92	variable	variable	NOUN
faba-172	205	93	in	in	ADP
faba-172	205	94	explaining	explain	VERB
faba-172	205	95	variations	variation	NOUN
faba-172	205	96	in	in	ADP
faba-172	205	97	changes	change	NOUN
faba-172	205	98	in	in	ADP
faba-172	205	99	the	the	DET
faba-172	205	100	dependent	dependent	ADJ
faba-172	205	101	variable	variable	NOUN
faba-172	205	102	.	.	PUNCT
faba-172	206	1	the	the	DET
faba-172	206	2	results	result	NOUN
faba-172	206	3	of	of	ADP
faba-172	206	4	the	the	DET
faba-172	206	5	coefficient	coefficient	NOUN
faba-172	206	6	of	of	ADP
faba-172	206	7	determination	determination	NOUN
faba-172	206	8	test	test	NOUN
faba-172	206	9	in	in	ADP
faba-172	206	10	this	this	DET
faba-172	206	11	research	research	NOUN
faba-172	206	12	can	can	AUX
faba-172	206	13	be	be	AUX
faba-172	206	14	shown	show	VERB
faba-172	206	15	in	in	ADP
faba-172	206	16	the	the	DET
faba-172	206	17	table	table	NOUN
faba-172	206	18	below	below	ADV
faba-172	206	19	.	.	PUNCT
faba-172	207	1	table	table	NOUN
faba-172	207	2	1	1	NUM
faba-172	207	3	.	.	PUNCT
faba-172	208	1	results	result	NOUN
faba-172	208	2	of	of	ADP
faba-172	208	3	the	the	DET
faba-172	208	4	determination	determination	NOUN
faba-172	208	5	coefficient	coefficient	NOUN
faba-172	208	6	test	test	NOUN
faba-172	208	7	r	r	NOUN
faba-172	208	8	r	r	NOUN
faba-172	208	9	-	-	PUNCT
faba-172	208	10	square	square	ADJ
faba-172	208	11	adjust	adjust	NOUN
faba-172	208	12	r	r	NOUN
faba-172	208	13	-	-	PUNCT
faba-172	208	14	square	square	ADJ
faba-172	208	15	model	model	NOUN
faba-172	208	16	1	1	NUM
faba-172	208	17	0.776	0.776	NUM
faba-172	208	18	0.602	0.602	NUM
faba-172	208	19	0.556	0.556	NUM
faba-172	208	20	model	model	NOUN
faba-172	208	21	2	2	NUM
faba-172	208	22	0.830	0.830	NUM
faba-172	208	23	0.689	0.689	NUM
faba-172	208	24	0.640	0.640	NUM
faba-172	208	25	source	source	NOUN
faba-172	208	26	:	:	PUNCT
faba-172	208	27	calculated	calculate	VERB
faba-172	208	28	by	by	ADP
faba-172	208	29	the	the	DET
faba-172	208	30	author	author	NOUN
faba-172	208	31	,	,	PUNCT
faba-172	208	32	2023	2023	NUM
faba-172	208	33	the	the	DET
faba-172	208	34	coefficient	coefficient	NOUN
faba-172	208	35	of	of	ADP
faba-172	208	36	determination	determination	NOUN
faba-172	208	37	test	test	NOUN
faba-172	208	38	results	result	NOUN
faba-172	208	39	in	in	ADP
faba-172	208	40	table	table	NOUN
faba-172	208	41	1	1	NUM
faba-172	208	42	above	above	ADV
faba-172	208	43	show	show	VERB
faba-172	208	44	that	that	SCONJ
faba-172	208	45	the	the	DET
faba-172	208	46	r	r	NOUN
faba-172	208	47	-	-	PUNCT
faba-172	208	48	square	square	ADJ
faba-172	208	49	value	value	NOUN
faba-172	208	50	in	in	ADP
faba-172	208	51	model	model	NOUN
faba-172	208	52	1	1	NUM
faba-172	208	53	without	without	ADP
faba-172	208	54	the	the	DET
faba-172	208	55	moderating	moderate	VERB
faba-172	208	56	variable	variable	NOUN
faba-172	208	57	is	be	AUX
faba-172	208	58	60.2	60.2	NUM
faba-172	208	59	%	%	NOUN
faba-172	208	60	.	.	PUNCT
faba-172	209	1	these	these	DET
faba-172	209	2	results	result	NOUN
faba-172	209	3	show	show	VERB
faba-172	209	4	that	that	SCONJ
faba-172	209	5	the	the	DET
faba-172	209	6	magnitude	magnitude	NOUN
faba-172	209	7	of	of	ADP
faba-172	209	8	the	the	DET
faba-172	209	9	influence	influence	NOUN
faba-172	209	10	exerted	exert	VERB
faba-172	209	11	by	by	ADP
faba-172	209	12	the	the	DET
faba-172	209	13	independent	independent	ADJ
faba-172	209	14	variables	variable	NOUN
faba-172	209	15	in	in	ADP
faba-172	209	16	this	this	DET
faba-172	209	17	research	research	NOUN
faba-172	209	18	,	,	PUNCT
faba-172	209	19	namely	namely	ADV
faba-172	209	20	profitability	profitability	NOUN
faba-172	209	21	,	,	PUNCT
faba-172	209	22	leverage	leverage	NOUN
faba-172	209	23	and	and	CCONJ
faba-172	209	24	size	size	NOUN
faba-172	209	25	,	,	PUNCT
faba-172	209	26	on	on	ADP
faba-172	209	27	tax	tax	NOUN
faba-172	209	28	avoidance	avoidance	NOUN
faba-172	209	29	is	be	AUX
faba-172	209	30	60.2	60.2	NUM
faba-172	209	31	%	%	NOUN
faba-172	209	32	,	,	PUNCT
faba-172	209	33	while	while	SCONJ
faba-172	209	34	the	the	DET
faba-172	209	35	remaining	remain	VERB
faba-172	209	36	39.8	39.8	NUM
faba-172	209	37	%	%	NOUN
faba-172	209	38	is	be	AUX
faba-172	209	39	influenced	influence	VERB
faba-172	209	40	by	by	ADP
faba-172	209	41	other	other	ADJ
faba-172	209	42	factors	factor	NOUN
faba-172	209	43	outside	outside	ADP
faba-172	209	44	the	the	DET
faba-172	209	45	independent	independent	ADJ
faba-172	209	46	variables	variable	NOUN
faba-172	209	47	in	in	ADP
faba-172	209	48	this	this	DET
faba-172	209	49	research	research	NOUN
faba-172	209	50	.	.	PUNCT
faba-172	210	1	the	the	DET
faba-172	210	2	r	r	NOUN
faba-172	210	3	-	-	PUNCT
faba-172	210	4	square	square	ADJ
faba-172	210	5	value	value	NOUN
faba-172	210	6	in	in	ADP
faba-172	210	7	model	model	NOUN
faba-172	210	8	2	2	NUM
faba-172	210	9	with	with	ADP
faba-172	210	10	the	the	DET
faba-172	210	11	moderating	moderate	VERB
faba-172	210	12	variable	variable	NOUN
faba-172	210	13	is	be	AUX
faba-172	210	14	68.9	68.9	NUM
faba-172	210	15	%	%	NOUN
faba-172	210	16	.	.	PUNCT
faba-172	211	1	this	this	DET
faba-172	211	2	result	result	NOUN
faba-172	211	3	is	be	AUX
faba-172	211	4	greater	great	ADJ
faba-172	211	5	than	than	ADP
faba-172	211	6	the	the	DET
faba-172	211	7	r	r	NOUN
faba-172	211	8	-	-	PUNCT
faba-172	211	9	square	square	ADJ
faba-172	211	10	value	value	NOUN
faba-172	211	11	in	in	ADP
faba-172	211	12	model	model	NOUN
faba-172	211	13	1	1	NUM
faba-172	211	14	which	which	PRON
faba-172	211	15	does	do	AUX
faba-172	211	16	not	not	PART
faba-172	211	17	involve	involve	VERB
faba-172	211	18	moderation	moderation	NOUN
faba-172	211	19	.	.	PUNCT
faba-172	212	1	this	this	PRON
faba-172	212	2	shows	show	VERB
faba-172	212	3	that	that	SCONJ
faba-172	212	4	the	the	DET
faba-172	212	5	firm	firm	ADJ
faba-172	212	6	size	size	NOUN
faba-172	212	7	variable	variable	NOUN
faba-172	212	8	as	as	ADP
faba-172	212	9	a	a	DET
faba-172	212	10	moderator	moderator	NOUN
faba-172	212	11	strengthens	strengthen	VERB
faba-172	212	12	the	the	DET
faba-172	212	13	effect	effect	NOUN
faba-172	212	14	of	of	ADP
faba-172	212	15	profitability	profitability	NOUN
faba-172	212	16	and	and	CCONJ
faba-172	212	17	leverage	leverage	NOUN
faba-172	212	18	on	on	ADP
faba-172	212	19	tax	tax	NOUN
faba-172	212	20	avoidance	avoidance	NOUN
faba-172	212	21	.	.	PUNCT
faba-172	213	1	table	table	NOUN
faba-172	213	2	2	2	NUM
faba-172	213	3	.	.	PUNCT
faba-172	213	4	simultaneous	simultaneous	ADJ
faba-172	213	5	test	test	NOUN
faba-172	213	6	results	result	NOUN
faba-172	213	7	f	f	PROPN
faba-172	213	8	sig	sig	NOUN
faba-172	213	9	description	description	NOUN
faba-172	213	10	model	model	VERB
faba-172	213	11	1	1	NUM
faba-172	213	12	13.104	13.104	NUM
faba-172	213	13	0.000	0.000	NUM
faba-172	213	14	fit	fit	ADJ
faba-172	213	15	model	model	NOUN
faba-172	213	16	model	model	NOUN
faba-172	213	17	2	2	NUM
faba-172	213	18	13.862	13.862	NUM
faba-172	213	19	0.000	0.000	NUM
faba-172	213	20	fit	fit	ADJ
faba-172	213	21	model	model	NOUN
faba-172	213	22	source	source	NOUN
faba-172	213	23	:	:	PUNCT
faba-172	213	24	calculated	calculate	VERB
faba-172	213	25	by	by	ADP
faba-172	213	26	the	the	DET
faba-172	213	27	author	author	NOUN
faba-172	213	28	,	,	PUNCT
faba-172	213	29	2023	2023	NUM
faba-172	213	30	based	base	VERB
faba-172	213	31	on	on	ADP
faba-172	213	32	table	table	NOUN
faba-172	213	33	2	2	NUM
faba-172	213	34	,	,	PUNCT
faba-172	213	35	the	the	DET
faba-172	213	36	results	result	NOUN
faba-172	213	37	of	of	ADP
faba-172	213	38	the	the	DET
faba-172	213	39	simultaneous	simultaneous	ADJ
faba-172	213	40	test	test	NOUN
faba-172	213	41	(	(	PUNCT
faba-172	213	42	f	f	X
faba-172	213	43	-	-	PUNCT
faba-172	213	44	test	test	NOUN
faba-172	213	45	)	)	PUNCT
faba-172	213	46	show	show	VERB
faba-172	213	47	that	that	SCONJ
faba-172	213	48	in	in	ADP
faba-172	213	49	model	model	NOUN
faba-172	213	50	1	1	NUM
faba-172	213	51	the	the	DET
faba-172	213	52	calculated	calculated	ADJ
faba-172	213	53	f	f	PROPN
faba-172	213	54	value	value	NOUN
faba-172	213	55	is	be	AUX
faba-172	213	56	13,104	13,104	NUM
faba-172	213	57	with	with	ADP
faba-172	213	58	sig	sig	NOUN
faba-172	213	59	0.000	0.000	NUM
faba-172	213	60	<	<	X
faba-172	213	61	0.05	0.05	NUM
faba-172	213	62	,	,	PUNCT
faba-172	213	63	so	so	CCONJ
faba-172	213	64	this	this	PRON
faba-172	213	65	indicates	indicate	VERB
faba-172	213	66	that	that	SCONJ
faba-172	213	67	profitability	profitability	NOUN
faba-172	213	68	,	,	PUNCT
faba-172	213	69	leverage	leverage	NOUN
faba-172	213	70	and	and	CCONJ
faba-172	213	71	firm	firm	ADJ
faba-172	213	72	size	size	NOUN
faba-172	213	73	simultaneously	simultaneously	ADV
faba-172	213	74	influence	influence	VERB
faba-172	213	75	tax	tax	NOUN
faba-172	213	76	avoidance	avoidance	NOUN
faba-172	213	77	.	.	PUNCT
faba-172	214	1	in	in	ADP
faba-172	214	2	model	model	NOUN
faba-172	214	3	2	2	NUM
faba-172	214	4	,	,	PUNCT
faba-172	214	5	the	the	DET
faba-172	214	6	calculated	calculated	ADJ
faba-172	214	7	f	f	PROPN
faba-172	214	8	value	value	NOUN
faba-172	214	9	is	be	AUX
faba-172	214	10	13,862	13,862	NUM
faba-172	214	11	with	with	ADP
faba-172	214	12	a	a	DET
faba-172	214	13	sig	sig	NOUN
faba-172	214	14	value	value	NOUN
faba-172	214	15	.	.	PUNCT
faba-172	215	1	0.000	0.000	NUM
faba-172	215	2	<	<	X
faba-172	215	3	0.05	0.05	NUM
faba-172	215	4	,	,	PUNCT
faba-172	215	5	this	this	PRON
faba-172	215	6	indicates	indicate	VERB
faba-172	215	7	that	that	SCONJ
faba-172	215	8	the	the	DET
faba-172	215	9	model	model	NOUN
faba-172	215	10	with	with	ADP
faba-172	215	11	the	the	DET
faba-172	215	12	moderating	moderate	VERB
faba-172	215	13	variable	variable	NOUN
faba-172	215	14	is	be	AUX
faba-172	215	15	also	also	ADV
faba-172	215	16	a	a	DET
faba-172	215	17	fit	fit	ADJ
faba-172	215	18	model	model	NOUN
faba-172	215	19	.	.	PUNCT
faba-172	216	1	table	table	NOUN
faba-172	216	2	3	3	NUM
faba-172	216	3	.	.	PUNCT
faba-172	216	4	partial	partial	ADJ
faba-172	216	5	test	test	NOUN
faba-172	216	6	results	result	NOUN
faba-172	216	7	(	(	PUNCT
faba-172	216	8	model	model	NOUN
faba-172	216	9	1	1	NUM
faba-172	216	10	)	)	PUNCT
faba-172	216	11	model	model	NOUN
faba-172	216	12	coefficient	coefficient	PROPN
faba-172	216	13	t	t	PROPN
faba-172	216	14	sig	sig	PROPN
faba-172	216	15	hypotesis	hypotesis	PROPN
faba-172	216	16	constanta	constanta	PROPN
faba-172	216	17	-3.207	-3.207	NOUN
faba-172	216	18	-0.860	-0.860	PUNCT
faba-172	216	19	0.0398	0.0398	NUM
faba-172	216	20	profitability	profitability	NOUN
faba-172	216	21	-0.705	-0.705	PUNCT
faba-172	216	22	-5.753	-5.753	PUNCT
faba-172	216	23	0.000	0.000	NUM
faba-172	216	24	accepted	accept	VERB
faba-172	216	25	leverage	leverage	NOUN
faba-172	216	26	0.050	0.050	NUM
faba-172	216	27	0.157	0.157	NUM
faba-172	216	28	0.877	0.877	NUM
faba-172	216	29	rejected	reject	VERB
faba-172	216	30	size	size	NOUN
faba-172	216	31	-0.374	-0.374	PUNCT
faba-172	216	32	-0.339	-0.339	SYM
faba-172	216	33	0.737	0.737	NUM
faba-172	216	34	rejected	reject	VERB
faba-172	216	35	source	source	NOUN
faba-172	216	36	:	:	PUNCT
faba-172	216	37	calculated	calculate	VERB
faba-172	216	38	by	by	ADP
faba-172	216	39	the	the	DET
faba-172	216	40	author	author	NOUN
faba-172	216	41	,	,	PUNCT
faba-172	216	42	2023	2023	NUM
faba-172	216	43	based	base	VERB
faba-172	216	44	on	on	ADP
faba-172	216	45	table	table	NOUN
faba-172	216	46	3	3	NUM
faba-172	216	47	,	,	PUNCT
faba-172	216	48	the	the	DET
faba-172	216	49	results	result	NOUN
faba-172	216	50	of	of	ADP
faba-172	216	51	hypothesis	hypothesis	NOUN
faba-172	216	52	testing	testing	NOUN
faba-172	216	53	show	show	VERB
faba-172	216	54	that	that	SCONJ
faba-172	216	55	the	the	DET
faba-172	216	56	profitability	profitability	NOUN
faba-172	216	57	variable	variable	NOUN
faba-172	216	58	has	have	VERB
faba-172	216	59	an	an	DET
faba-172	216	60	effect	effect	NOUN
faba-172	216	61	on	on	ADP
faba-172	216	62	tax	tax	NOUN
faba-172	216	63	avoidance	avoidance	NOUN
faba-172	216	64	with	with	ADP
faba-172	216	65	a	a	DET
faba-172	216	66	sig	sig	NOUN
faba-172	216	67	value	value	NOUN
faba-172	216	68	of	of	ADP
faba-172	216	69	0.000	0.000	NUM
faba-172	216	70	<	<	X
faba-172	216	71	0.05	0.05	NUM
faba-172	216	72	.	.	PUNCT
faba-172	217	1	the	the	DET
faba-172	217	2	leverage	leverage	NOUN
faba-172	217	3	variable	variable	NOUN
faba-172	217	4	has	have	VERB
faba-172	217	5	no	no	DET
faba-172	217	6	effect	effect	NOUN
faba-172	217	7	on	on	ADP
faba-172	217	8	tax	tax	NOUN
faba-172	217	9	avoidance	avoidance	NOUN
faba-172	217	10	with	with	ADP
faba-172	217	11	a	a	DET
faba-172	217	12	sig	sig	NOUN
faba-172	217	13	value	value	NOUN
faba-172	217	14	.	.	PUNCT
faba-172	218	1	0.877	0.877	NUM
faba-172	218	2	>	>	SYM
faba-172	218	3	0.05	0.05	NUM
faba-172	218	4	.	.	PUNCT
faba-172	218	5	company	company	NOUN
faba-172	218	6	size	size	NOUN
faba-172	218	7	has	have	VERB
faba-172	218	8	no	no	DET
faba-172	218	9	effect	effect	NOUN
faba-172	218	10	on	on	ADP
faba-172	218	11	tax	tax	NOUN
faba-172	218	12	avoidance	avoidance	NOUN
faba-172	218	13	with	with	ADP
faba-172	218	14	a	a	DET
faba-172	218	15	sig	sig	NOUN
faba-172	218	16	value	value	NOUN
faba-172	218	17	.	.	PUNCT
faba-172	219	1	0.737	0.737	NUM
faba-172	219	2	>	>	SYM
faba-172	219	3	0.05	0.05	NUM
faba-172	219	4	.	.	PUNCT
faba-172	219	5	table	table	NOUN
faba-172	219	6	4	4	NUM
faba-172	219	7	.	.	PUNCT
faba-172	219	8	results	result	NOUN
faba-172	219	9	of	of	ADP
faba-172	219	10	the	the	DET
faba-172	219	11	moderated	moderated	ADJ
faba-172	219	12	regression	regression	NOUN
faba-172	219	13	analysis	analysis	NOUN
faba-172	219	14	test	test	NOUN
faba-172	219	15	model	model	NOUN
faba-172	219	16	coefficient	coefficient	PROPN
faba-172	219	17	t	t	PROPN
faba-172	219	18	sig	sig	PROPN
faba-172	219	19	hypotesis	hypotesis	PROPN
faba-172	219	20	constanta	constanta	PROPN
faba-172	219	21	-2.358	-2.358	PROPN
faba-172	219	22	-2.277	-2.277	VERB
faba-172	219	23	0.032	0.032	NUM
faba-172	219	24	profitability	profitability	NOUN
faba-172	219	25	-0.500	-0.500	PUNCT
faba-172	219	26	-3.113	-3.113	PROPN
faba-172	219	27	0.005	0.005	NUM
faba-172	219	28	accepted	accept	VERB
faba-172	219	29	leverage	leverage	NOUN
faba-172	219	30	0.398	0.398	NUM
faba-172	219	31	0.578	0.578	NUM
faba-172	219	32	0.568	0.568	NUM
faba-172	219	33	rejected	reject	VERB
faba-172	219	34	roa*size	roa*size	NOUN
faba-172	219	35	-0.028	-0.028	PUNCT
faba-172	219	36	-0.636	-0.636	PRON
faba-172	219	37	0.531	0.531	NUM
faba-172	219	38	rejected	reject	VERB
faba-172	219	39	der*size	der*size	PROPN
faba-172	219	40	-0.333	-0.333	ADV
faba-172	219	41	-1.758	-1.758	PROPN
faba-172	220	1	0.091	0.091	NUM
faba-172	220	2	rejected	reject	VERB
faba-172	220	3	source	source	NOUN
faba-172	220	4	:	:	PUNCT
faba-172	220	5	calculated	calculate	VERB
faba-172	220	6	by	by	ADP
faba-172	220	7	the	the	DET
faba-172	220	8	author	author	NOUN
faba-172	220	9	,	,	PUNCT
faba-172	220	10	2023	2023	NUM
faba-172	220	11	based	base	VERB
faba-172	220	12	on	on	ADP
faba-172	220	13	the	the	DET
faba-172	220	14	results	result	NOUN
faba-172	220	15	of	of	ADP
faba-172	220	16	the	the	DET
faba-172	220	17	t	t	PROPN
faba-172	220	18	test	test	NOUN
faba-172	220	19	in	in	ADP
faba-172	220	20	table	table	NOUN
faba-172	220	21	4	4	NUM
faba-172	220	22	above	above	ADV
faba-172	220	23	,	,	PUNCT
faba-172	220	24	it	it	PRON
faba-172	220	25	can	can	AUX
faba-172	220	26	be	be	AUX
faba-172	220	27	concluded	conclude	VERB
faba-172	220	28	that	that	SCONJ
faba-172	220	29	the	the	DET
faba-172	220	30	interaction	interaction	NOUN
faba-172	220	31	between	between	ADP
faba-172	220	32	firm	firm	ADJ
faba-172	220	33	size	size	NOUN
faba-172	220	34	and	and	CCONJ
faba-172	220	35	profitability	profitability	NOUN
faba-172	220	36	has	have	VERB
faba-172	220	37	a	a	DET
faba-172	220	38	calculated	calculate	VERB
faba-172	220	39	t	t	NOUN
faba-172	220	40	value	value	NOUN
faba-172	220	41	of	of	ADP
faba-172	220	42	-0.636	-0.636	NOUN
faba-172	220	43	with	with	ADP
faba-172	220	44	a	a	DET
faba-172	220	45	sig	sig	NOUN
faba-172	220	46	value	value	NOUN
faba-172	220	47	amounting	amount	VERB
faba-172	220	48	to	to	ADP
faba-172	220	49	0.531	0.531	NUM
faba-172	220	50	>	>	ADP
faba-172	220	51	0.05	0.05	NUM
faba-172	220	52	.	.	PUNCT
faba-172	221	1	this	this	PRON
faba-172	221	2	shows	show	VERB
faba-172	221	3	that	that	SCONJ
faba-172	221	4	firm	firm	ADJ
faba-172	221	5	size	size	NOUN
faba-172	221	6	is	be	AUX
faba-172	221	7	unable	unable	ADJ
faba-172	221	8	to	to	PART
faba-172	221	9	moderate	moderate	VERB
faba-172	221	10	the	the	DET
faba-172	221	11	relationship	relationship	NOUN
faba-172	221	12	between	between	ADP
faba-172	221	13	profitability	profitability	NOUN
faba-172	221	14	and	and	CCONJ
faba-172	221	15	tax	tax	NOUN
faba-172	221	16	avoidance	avoidance	NOUN
faba-172	221	17	.	.	PUNCT
faba-172	222	1	the	the	DET
faba-172	222	2	interaction	interaction	NOUN
faba-172	222	3	between	between	ADP
faba-172	222	4	firm	firm	ADJ
faba-172	222	5	size	size	NOUN
faba-172	222	6	and	and	CCONJ
faba-172	222	7	leverage	leverage	NOUN
faba-172	222	8	has	have	VERB
faba-172	222	9	a	a	DET
faba-172	222	10	calculated	calculate	VERB
faba-172	222	11	t	t	NOUN
faba-172	222	12	value	value	NOUN
faba-172	222	13	of	of	ADP
faba-172	222	14	-1.758	-1.758	NOUN
faba-172	222	15	with	with	ADP
faba-172	222	16	a	a	DET
faba-172	222	17	sig	sig	NOUN
faba-172	222	18	.	.	PUNCT
faba-172	222	19	value	value	NOUN
faba-172	222	20	equal	equal	ADJ
faba-172	222	21	to	to	ADP
faba-172	222	22	0.091	0.091	NUM
faba-172	222	23	>	>	PUNCT
faba-172	222	24	0.05	0.05	NUM
faba-172	222	25	.	.	PUNCT
faba-172	223	1	this	this	PRON
faba-172	223	2	shows	show	VERB
faba-172	223	3	that	that	SCONJ
faba-172	223	4	firm	firm	ADJ
faba-172	223	5	size	size	NOUN
faba-172	223	6	is	be	AUX
faba-172	223	7	unable	unable	ADJ
faba-172	223	8	to	to	PART
faba-172	223	9	moderate	moderate	VERB
faba-172	223	10	the	the	DET
faba-172	223	11	relationship	relationship	NOUN
faba-172	223	12	between	between	ADP
faba-172	223	13	the	the	DET
faba-172	223	14	leverage	leverage	NOUN
faba-172	223	15	and	and	CCONJ
faba-172	223	16	tax	tax	NOUN
faba-172	223	17	avoidance	avoidance	NOUN
faba-172	223	18	.	.	PUNCT
faba-172	224	1	sasiska	sasiska	PROPN
faba-172	224	2	rani	rani	PROPN
faba-172	224	3	,	,	PUNCT
faba-172	224	4	meti	meti	PROPN
faba-172	224	5	zuliyana	zuliyana	PROPN
faba-172	224	6	and	and	CCONJ
faba-172	224	7	rizal	rizal	PROPN
faba-172	224	8	effendi/	effendi/	NUM
faba-172	224	9	finance	finance	NOUN
faba-172	224	10	,	,	PUNCT
faba-172	224	11	accounting	accounting	NOUN
faba-172	224	12	and	and	CCONJ
faba-172	224	13	business	business	NOUN
faba-172	224	14	analysis	analysis	NOUN
faba-172	224	15	,	,	PUNCT
faba-172	224	16	volume	volume	NOUN
faba-172	224	17	5	5	NUM
faba-172	224	18	,	,	PUNCT
faba-172	224	19	issue	issue	NOUN
faba-172	224	20	2	2	NUM
faba-172	224	21	,	,	PUNCT
faba-172	224	22	2023	2023	NUM
faba-172	224	23	155	155	NUM
faba-172	224	24	discussion	discussion	NOUN
faba-172	224	25	the	the	DET
faba-172	224	26	effect	effect	NOUN
faba-172	224	27	of	of	ADP
faba-172	224	28	profitability	profitability	NOUN
faba-172	224	29	on	on	ADP
faba-172	224	30	tax	tax	NOUN
faba-172	224	31	avoidance	avoidance	NOUN
faba-172	224	32	based	base	VERB
faba-172	224	33	on	on	ADP
faba-172	224	34	the	the	DET
faba-172	224	35	results	result	NOUN
faba-172	224	36	of	of	ADP
faba-172	224	37	the	the	DET
faba-172	224	38	t	t	PROPN
faba-172	224	39	test	test	NOUN
faba-172	224	40	,	,	PUNCT
faba-172	224	41	it	it	PRON
faba-172	224	42	shows	show	VERB
faba-172	224	43	that	that	SCONJ
faba-172	224	44	profitability	profitability	NOUN
faba-172	224	45	has	have	VERB
faba-172	224	46	an	an	DET
faba-172	224	47	effect	effect	NOUN
faba-172	224	48	on	on	ADP
faba-172	224	49	tax	tax	NOUN
faba-172	224	50	avoidance	avoidance	NOUN
faba-172	224	51	.	.	PUNCT
faba-172	225	1	the	the	DET
faba-172	225	2	regression	regression	NOUN
faba-172	225	3	coefficient	coefficient	NOUN
faba-172	225	4	value	value	NOUN
faba-172	225	5	is	be	AUX
faba-172	225	6	negative	negative	ADJ
faba-172	225	7	,	,	PUNCT
faba-172	225	8	meaning	mean	VERB
faba-172	225	9	that	that	SCONJ
faba-172	225	10	the	the	PRON
faba-172	225	11	higher	high	ADJ
faba-172	225	12	the	the	DET
faba-172	225	13	level	level	NOUN
faba-172	225	14	of	of	ADP
faba-172	225	15	profitability	profitability	NOUN
faba-172	225	16	,	,	PUNCT
faba-172	225	17	the	the	PRON
faba-172	225	18	lower	low	ADJ
faba-172	225	19	the	the	DET
faba-172	225	20	cetr	cetr	NOUN
faba-172	225	21	value	value	NOUN
faba-172	225	22	.	.	PUNCT
faba-172	226	1	the	the	DET
faba-172	226	2	smaller	small	ADJ
faba-172	226	3	the	the	DET
faba-172	226	4	company	company	NOUN
faba-172	226	5	's	's	PART
faba-172	226	6	cetr	cetr	NOUN
faba-172	226	7	value	value	NOUN
faba-172	226	8	,	,	PUNCT
faba-172	226	9	the	the	PRON
faba-172	226	10	more	more	ADV
faba-172	226	11	likely	likely	ADJ
faba-172	226	12	it	it	PRON
faba-172	226	13	is	be	AUX
faba-172	226	14	for	for	SCONJ
faba-172	226	15	the	the	DET
faba-172	226	16	company	company	NOUN
faba-172	226	17	to	to	PART
faba-172	226	18	avoid	avoid	VERB
faba-172	226	19	tax	tax	NOUN
faba-172	226	20	because	because	SCONJ
faba-172	226	21	the	the	DET
faba-172	226	22	tax	tax	NOUN
faba-172	226	23	value	value	NOUN
faba-172	226	24	is	be	AUX
faba-172	226	25	smaller	small	ADJ
faba-172	226	26	when	when	SCONJ
faba-172	226	27	compared	compare	VERB
faba-172	226	28	to	to	ADP
faba-172	226	29	its	its	PRON
faba-172	226	30	profit	profit	NOUN
faba-172	226	31	before	before	ADP
faba-172	226	32	tax	tax	NOUN
faba-172	226	33	.	.	PUNCT
faba-172	227	1	tax	tax	NOUN
faba-172	227	2	obligations	obligation	NOUN
faba-172	227	3	will	will	AUX
faba-172	227	4	increase	increase	VERB
faba-172	227	5	as	as	ADP
faba-172	227	6	company	company	NOUN
faba-172	227	7	income	income	NOUN
faba-172	227	8	increases	increase	NOUN
faba-172	227	9	,	,	PUNCT
faba-172	227	10	so	so	SCONJ
faba-172	227	11	the	the	DET
faba-172	227	12	company	company	NOUN
faba-172	227	13	will	will	AUX
faba-172	227	14	feel	feel	VERB
faba-172	227	15	burdened	burden	VERB
faba-172	227	16	by	by	ADP
faba-172	227	17	this	this	PRON
faba-172	227	18	.	.	PUNCT
faba-172	228	1	these	these	DET
faba-172	228	2	results	result	VERB
faba-172	228	3	support	support	VERB
faba-172	228	4	agency	agency	NOUN
faba-172	228	5	theory	theory	NOUN
faba-172	228	6	which	which	PRON
faba-172	228	7	states	state	VERB
faba-172	228	8	that	that	SCONJ
faba-172	228	9	there	there	PRON
faba-172	228	10	are	be	VERB
faba-172	228	11	differences	difference	NOUN
faba-172	228	12	in	in	ADP
faba-172	228	13	interests	interest	NOUN
faba-172	228	14	between	between	ADP
faba-172	228	15	the	the	DET
faba-172	228	16	tax	tax	NOUN
faba-172	228	17	authority	authority	NOUN
faba-172	228	18	and	and	CCONJ
faba-172	228	19	companies	company	NOUN
faba-172	228	20	causing	cause	VERB
faba-172	228	21	non	non	NOUN
faba-172	228	22	-	-	NOUN
faba-172	228	23	compliance	compliance	NOUN
faba-172	228	24	by	by	ADP
faba-172	228	25	taxpayers	taxpayer	NOUN
faba-172	228	26	or	or	CCONJ
faba-172	228	27	companies	company	NOUN
faba-172	228	28	resulting	result	VERB
faba-172	228	29	in	in	ADP
faba-172	228	30	tax	tax	NOUN
faba-172	228	31	avoidance	avoidance	NOUN
faba-172	228	32	,	,	PUNCT
faba-172	228	33	namely	namely	ADV
faba-172	228	34	by	by	ADP
faba-172	228	35	explicitly	explicitly	ADV
faba-172	228	36	reducing	reduce	VERB
faba-172	228	37	tax	tax	NOUN
faba-172	228	38	payments	payment	NOUN
faba-172	228	39	.	.	PUNCT
faba-172	229	1	the	the	DET
faba-172	229	2	results	result	NOUN
faba-172	229	3	of	of	ADP
faba-172	229	4	this	this	DET
faba-172	229	5	research	research	NOUN
faba-172	229	6	are	be	AUX
faba-172	229	7	in	in	ADP
faba-172	229	8	line	line	NOUN
faba-172	229	9	with	with	ADP
faba-172	229	10	research	research	NOUN
faba-172	229	11	conducted	conduct	VERB
faba-172	229	12	by	by	ADP
faba-172	229	13	faizah	faizah	PROPN
faba-172	229	14	(	(	PUNCT
faba-172	229	15	2022	2022	NUM
faba-172	229	16	)	)	PUNCT
faba-172	229	17	,	,	PUNCT
faba-172	229	18	anggraeni	anggraeni	NOUN
faba-172	229	19	and	and	CCONJ
faba-172	229	20	oktaviani	oktaviani	PROPN
faba-172	229	21	(	(	PUNCT
faba-172	229	22	2021	2021	NUM
faba-172	229	23	)	)	PUNCT
faba-172	229	24	,	,	PUNCT
faba-172	229	25	rahmadani	rahmadani	NOUN
faba-172	229	26	and	and	CCONJ
faba-172	229	27	abubakar	abubakar	PROPN
faba-172	229	28	(	(	PUNCT
faba-172	229	29	2020	2020	NUM
faba-172	229	30	)	)	PUNCT
faba-172	229	31	,	,	PUNCT
faba-172	229	32	suryani	suryani	NOUN
faba-172	229	33	and	and	CCONJ
faba-172	229	34	mariani	mariani	ADJ
faba-172	229	35	(	(	PUNCT
faba-172	229	36	2019	2019	NUM
faba-172	229	37	)	)	PUNCT
faba-172	229	38	,	,	PUNCT
faba-172	229	39	arinda	arinda	NOUN
faba-172	229	40	and	and	CCONJ
faba-172	229	41	dwimulyani	dwimulyani	PROPN
faba-172	229	42	(	(	PUNCT
faba-172	229	43	2019	2019	NUM
faba-172	229	44	)	)	PUNCT
faba-172	229	45	and	and	CCONJ
faba-172	229	46	wardani	wardani	PROPN
faba-172	229	47	and	and	CCONJ
faba-172	229	48	purwaningrum	purwaningrum	PROPN
faba-172	229	49	(	(	PUNCT
faba-172	229	50	2018	2018	NUM
faba-172	229	51	)	)	PUNCT
faba-172	229	52	.	.	PUNCT
faba-172	230	1	the	the	DET
faba-172	230	2	effect	effect	NOUN
faba-172	230	3	of	of	ADP
faba-172	230	4	leverage	leverage	NOUN
faba-172	230	5	on	on	ADP
faba-172	230	6	tax	tax	NOUN
faba-172	230	7	avoidance	avoidance	NOUN
faba-172	230	8	based	base	VERB
faba-172	230	9	on	on	ADP
faba-172	230	10	the	the	DET
faba-172	230	11	results	result	NOUN
faba-172	230	12	of	of	ADP
faba-172	230	13	the	the	DET
faba-172	230	14	t	t	PROPN
faba-172	230	15	test	test	NOUN
faba-172	230	16	,	,	PUNCT
faba-172	230	17	it	it	PRON
faba-172	230	18	shows	show	VERB
faba-172	230	19	that	that	SCONJ
faba-172	230	20	leverage	leverage	NOUN
faba-172	230	21	has	have	VERB
faba-172	230	22	no	no	DET
faba-172	230	23	effect	effect	NOUN
faba-172	230	24	on	on	ADP
faba-172	230	25	tax	tax	NOUN
faba-172	230	26	avoidance	avoidance	NOUN
faba-172	230	27	.	.	PUNCT
faba-172	231	1	when	when	SCONJ
faba-172	231	2	a	a	DET
faba-172	231	3	company	company	NOUN
faba-172	231	4	has	have	VERB
faba-172	231	5	a	a	DET
faba-172	231	6	lot	lot	NOUN
faba-172	231	7	of	of	ADP
faba-172	231	8	debt	debt	NOUN
faba-172	231	9	,	,	PUNCT
faba-172	231	10	it	it	PRON
faba-172	231	11	is	be	AUX
faba-172	231	12	unlikely	unlikely	ADJ
faba-172	231	13	to	to	PART
faba-172	231	14	try	try	VERB
faba-172	231	15	to	to	PART
faba-172	231	16	avoid	avoid	VERB
faba-172	231	17	paying	pay	VERB
faba-172	231	18	taxes	taxis	NOUN
faba-172	231	19	.	.	PUNCT
faba-172	232	1	this	this	PRON
faba-172	232	2	is	be	AUX
faba-172	232	3	because	because	SCONJ
faba-172	232	4	company	company	NOUN
faba-172	232	5	managers	manager	NOUN
faba-172	232	6	are	be	AUX
faba-172	232	7	more	more	ADV
faba-172	232	8	careful	careful	ADJ
faba-172	232	9	in	in	ADP
faba-172	232	10	reporting	report	VERB
faba-172	232	11	the	the	DET
faba-172	232	12	company	company	NOUN
faba-172	232	13	's	's	PART
faba-172	232	14	finances	finance	NOUN
faba-172	232	15	and	and	CCONJ
faba-172	232	16	do	do	AUX
faba-172	232	17	not	not	PART
faba-172	232	18	want	want	VERB
faba-172	232	19	to	to	PART
faba-172	232	20	take	take	VERB
faba-172	232	21	big	big	ADJ
faba-172	232	22	risks	risk	NOUN
faba-172	232	23	to	to	PART
faba-172	232	24	avoid	avoid	VERB
faba-172	232	25	paying	pay	VERB
faba-172	232	26	taxes	taxis	NOUN
faba-172	232	27	.	.	PUNCT
faba-172	233	1	having	have	VERB
faba-172	233	2	a	a	DET
faba-172	233	3	lot	lot	NOUN
faba-172	233	4	of	of	ADP
faba-172	233	5	debt	debt	NOUN
faba-172	233	6	can	can	AUX
faba-172	233	7	also	also	ADV
faba-172	233	8	cause	cause	VERB
faba-172	233	9	problems	problem	NOUN
faba-172	233	10	for	for	ADP
faba-172	233	11	a	a	DET
faba-172	233	12	company	company	NOUN
faba-172	233	13	and	and	CCONJ
faba-172	233	14	cause	cause	VERB
faba-172	233	15	it	it	PRON
faba-172	233	16	to	to	PART
faba-172	233	17	lose	lose	VERB
faba-172	233	18	money	money	NOUN
faba-172	233	19	.	.	PUNCT
faba-172	234	1	so	so	ADV
faba-172	234	2	,	,	PUNCT
faba-172	234	3	it	it	PRON
faba-172	234	4	is	be	AUX
faba-172	234	5	important	important	ADJ
faba-172	234	6	for	for	SCONJ
faba-172	234	7	companies	company	NOUN
faba-172	234	8	to	to	PART
faba-172	234	9	find	find	VERB
faba-172	234	10	the	the	DET
faba-172	234	11	right	right	ADJ
faba-172	234	12	balance	balance	NOUN
faba-172	234	13	between	between	ADP
faba-172	234	14	debt	debt	NOUN
faba-172	234	15	use	use	NOUN
faba-172	234	16	and	and	CCONJ
faba-172	234	17	tax	tax	NOUN
faba-172	234	18	payments	payment	NOUN
faba-172	234	19	.	.	PUNCT
faba-172	235	1	if	if	SCONJ
faba-172	235	2	a	a	DET
faba-172	235	3	company	company	NOUN
faba-172	235	4	uses	use	VERB
faba-172	235	5	too	too	ADV
faba-172	235	6	much	much	ADJ
faba-172	235	7	debt	debt	NOUN
faba-172	235	8	,	,	PUNCT
faba-172	235	9	this	this	PRON
faba-172	235	10	can	can	AUX
faba-172	235	11	result	result	VERB
faba-172	235	12	in	in	ADP
faba-172	235	13	high	high	ADJ
faba-172	235	14	costs	cost	NOUN
faba-172	235	15	and	and	CCONJ
faba-172	235	16	risks	risk	NOUN
faba-172	235	17	,	,	PUNCT
faba-172	235	18	which	which	PRON
faba-172	235	19	can	can	AUX
faba-172	235	20	harm	harm	VERB
faba-172	235	21	its	its	PRON
faba-172	235	22	profits	profit	NOUN
faba-172	235	23	.	.	PUNCT
faba-172	236	1	on	on	ADP
faba-172	236	2	the	the	DET
faba-172	236	3	other	other	ADJ
faba-172	236	4	hand	hand	NOUN
faba-172	236	5	,	,	PUNCT
faba-172	236	6	it	it	PRON
faba-172	236	7	is	be	AUX
faba-172	236	8	better	well	ADJ
faba-172	236	9	for	for	SCONJ
faba-172	236	10	companies	company	NOUN
faba-172	236	11	to	to	PART
faba-172	236	12	use	use	VERB
faba-172	236	13	their	their	PRON
faba-172	236	14	own	own	ADJ
faba-172	236	15	money	money	NOUN
faba-172	236	16	or	or	CCONJ
faba-172	236	17	borrow	borrow	VERB
faba-172	236	18	from	from	ADP
faba-172	236	19	people	people	NOUN
faba-172	236	20	who	who	PRON
faba-172	236	21	are	be	AUX
faba-172	236	22	already	already	ADV
faba-172	236	23	connected	connect	VERB
faba-172	236	24	to	to	ADP
faba-172	236	25	the	the	DET
faba-172	236	26	company	company	NOUN
faba-172	236	27	,	,	PUNCT
faba-172	236	28	because	because	SCONJ
faba-172	236	29	that	that	DET
faba-172	236	30	way	way	NOUN
faba-172	236	31	they	they	PRON
faba-172	236	32	do	do	AUX
faba-172	236	33	n't	not	PART
faba-172	236	34	have	have	VERB
faba-172	236	35	to	to	PART
faba-172	236	36	pay	pay	VERB
faba-172	236	37	as	as	ADV
faba-172	236	38	much	much	ADJ
faba-172	236	39	tax	tax	NOUN
faba-172	236	40	.	.	PUNCT
faba-172	237	1	several	several	ADJ
faba-172	237	2	other	other	ADJ
faba-172	237	3	studies	study	NOUN
faba-172	237	4	also	also	ADV
faba-172	237	5	found	find	VERB
faba-172	237	6	similar	similar	ADJ
faba-172	237	7	results	result	NOUN
faba-172	237	8	,	,	PUNCT
faba-172	237	9	such	such	ADJ
faba-172	237	10	as	as	ADP
faba-172	237	11	the	the	DET
faba-172	237	12	research	research	NOUN
faba-172	237	13	of	of	ADP
faba-172	237	14	rohima	rohima	PROPN
faba-172	237	15	et	et	PROPN
faba-172	237	16	al	al	PROPN
faba-172	237	17	.	.	PROPN
faba-172	238	1	(	(	PUNCT
faba-172	238	2	2023	2023	NUM
faba-172	238	3	)	)	PUNCT
faba-172	238	4	,	,	PUNCT
faba-172	238	5	indarti	indarti	NOUN
faba-172	238	6	(	(	PUNCT
faba-172	238	7	2023	2023	NUM
faba-172	238	8	)	)	PUNCT
faba-172	238	9	and	and	CCONJ
faba-172	238	10	kumalasari	kumalasari	PROPN
faba-172	238	11	and	and	CCONJ
faba-172	238	12	wahyudin	wahyudin	VERB
faba-172	238	13	(	(	PUNCT
faba-172	238	14	2020	2020	NUM
faba-172	238	15	)	)	PUNCT
faba-172	238	16	.	.	PUNCT
faba-172	239	1	the	the	DET
faba-172	239	2	effect	effect	NOUN
faba-172	239	3	of	of	ADP
faba-172	239	4	firm	firm	ADJ
faba-172	239	5	size	size	NOUN
faba-172	239	6	on	on	ADP
faba-172	239	7	tax	tax	NOUN
faba-172	239	8	avoidance	avoidance	NOUN
faba-172	239	9	the	the	DET
faba-172	239	10	results	result	NOUN
faba-172	239	11	of	of	ADP
faba-172	239	12	the	the	DET
faba-172	239	13	third	third	ADJ
faba-172	239	14	hypothesis	hypothesis	NOUN
faba-172	239	15	test	test	NOUN
faba-172	239	16	in	in	ADP
faba-172	239	17	this	this	DET
faba-172	239	18	study	study	NOUN
faba-172	239	19	indicate	indicate	VERB
faba-172	239	20	that	that	SCONJ
faba-172	239	21	the	the	DET
faba-172	239	22	size	size	NOUN
faba-172	239	23	of	of	ADP
faba-172	239	24	the	the	DET
faba-172	239	25	company	company	NOUN
faba-172	239	26	does	do	AUX
faba-172	239	27	not	not	PART
faba-172	239	28	affect	affect	VERB
faba-172	239	29	tax	tax	NOUN
faba-172	239	30	avoidance	avoidance	NOUN
faba-172	239	31	activities	activity	NOUN
faba-172	239	32	.	.	PUNCT
faba-172	240	1	the	the	DET
faba-172	240	2	results	result	NOUN
faba-172	240	3	of	of	ADP
faba-172	240	4	this	this	DET
faba-172	240	5	study	study	NOUN
faba-172	240	6	are	be	AUX
faba-172	240	7	in	in	ADP
faba-172	240	8	line	line	NOUN
faba-172	240	9	with	with	ADP
faba-172	240	10	the	the	DET
faba-172	240	11	research	research	NOUN
faba-172	240	12	of	of	ADP
faba-172	240	13	amala	amala	PROPN
faba-172	240	14	and	and	CCONJ
faba-172	240	15	safriansyah	safriansyah	NOUN
faba-172	240	16	(	(	PUNCT
faba-172	240	17	2020	2020	NUM
faba-172	240	18	)	)	PUNCT
faba-172	240	19	and	and	CCONJ
faba-172	240	20	khomsiyah	khomsiyah	NOUN
faba-172	240	21	et	et	PROPN
faba-172	240	22	al	al	PROPN
faba-172	240	23	.	.	PROPN
faba-172	241	1	(	(	PUNCT
faba-172	241	2	2021	2021	NUM
faba-172	241	3	)	)	PUNCT
faba-172	241	4	which	which	PRON
faba-172	241	5	states	state	VERB
faba-172	241	6	that	that	SCONJ
faba-172	241	7	firm	firm	ADJ
faba-172	241	8	size	size	NOUN
faba-172	241	9	has	have	VERB
faba-172	241	10	no	no	DET
faba-172	241	11	effect	effect	NOUN
faba-172	241	12	on	on	ADP
faba-172	241	13	tax	tax	NOUN
faba-172	241	14	avoidance	avoidance	NOUN
faba-172	241	15	.	.	PUNCT
faba-172	242	1	larger	large	ADJ
faba-172	242	2	companies	company	NOUN
faba-172	242	3	,	,	PUNCT
faba-172	242	4	which	which	PRON
faba-172	242	5	have	have	VERB
faba-172	242	6	a	a	DET
faba-172	242	7	lot	lot	NOUN
faba-172	242	8	of	of	ADP
faba-172	242	9	assets	asset	NOUN
faba-172	242	10	,	,	PUNCT
faba-172	242	11	are	be	AUX
faba-172	242	12	less	less	ADV
faba-172	242	13	likely	likely	ADJ
faba-172	242	14	to	to	PART
faba-172	242	15	make	make	VERB
faba-172	242	16	efforts	effort	NOUN
faba-172	242	17	to	to	PART
faba-172	242	18	avoid	avoid	VERB
faba-172	242	19	paying	pay	VERB
faba-172	242	20	taxes	taxis	NOUN
faba-172	242	21	.	.	PUNCT
faba-172	243	1	this	this	PRON
faba-172	243	2	is	be	AUX
faba-172	243	3	because	because	SCONJ
faba-172	243	4	large	large	ADJ
faba-172	243	5	companies	company	NOUN
faba-172	243	6	usually	usually	ADV
faba-172	243	7	generate	generate	VERB
faba-172	243	8	high	high	ADJ
faba-172	243	9	and	and	CCONJ
faba-172	243	10	more	more	ADV
faba-172	243	11	stable	stable	ADJ
faba-172	243	12	profits	profit	NOUN
faba-172	243	13	so	so	SCONJ
faba-172	243	14	they	they	PRON
faba-172	243	15	are	be	AUX
faba-172	243	16	able	able	ADJ
faba-172	243	17	to	to	PART
faba-172	243	18	pay	pay	VERB
faba-172	243	19	taxes	taxis	NOUN
faba-172	243	20	.	.	PUNCT
faba-172	244	1	apart	apart	ADV
faba-172	244	2	from	from	ADP
faba-172	244	3	that	that	PRON
faba-172	244	4	,	,	PUNCT
faba-172	244	5	the	the	DET
faba-172	244	6	government	government	NOUN
faba-172	244	7	also	also	ADV
faba-172	244	8	pays	pay	VERB
faba-172	244	9	close	close	ADJ
faba-172	244	10	attention	attention	NOUN
faba-172	244	11	to	to	ADP
faba-172	244	12	large	large	ADJ
faba-172	244	13	companies	company	NOUN
faba-172	244	14	and	and	CCONJ
faba-172	244	15	ensures	ensure	VERB
faba-172	244	16	they	they	PRON
faba-172	244	17	pay	pay	VERB
faba-172	244	18	taxes	taxis	NOUN
faba-172	244	19	properly	properly	ADV
faba-172	244	20	.	.	PUNCT
faba-172	245	1	if	if	SCONJ
faba-172	245	2	a	a	DET
faba-172	245	3	large	large	ADJ
faba-172	245	4	company	company	NOUN
faba-172	245	5	tries	try	VERB
faba-172	245	6	to	to	PART
faba-172	245	7	avoid	avoid	VERB
faba-172	245	8	paying	pay	VERB
faba-172	245	9	taxes	taxis	NOUN
faba-172	245	10	,	,	PUNCT
faba-172	245	11	they	they	PRON
faba-172	245	12	can	can	AUX
faba-172	245	13	get	get	VERB
faba-172	245	14	into	into	ADP
faba-172	245	15	trouble	trouble	NOUN
faba-172	245	16	and	and	CCONJ
faba-172	245	17	have	have	VERB
faba-172	245	18	a	a	DET
faba-172	245	19	bad	bad	ADJ
faba-172	245	20	reputation	reputation	NOUN
faba-172	245	21	.	.	PUNCT
faba-172	246	1	firm	firm	ADJ
faba-172	246	2	size	size	NOUN
faba-172	246	3	moderates	moderate	VERB
faba-172	246	4	the	the	DET
faba-172	246	5	effect	effect	NOUN
faba-172	246	6	of	of	ADP
faba-172	246	7	profitability	profitability	NOUN
faba-172	246	8	on	on	ADP
faba-172	246	9	tax	tax	NOUN
faba-172	246	10	avoidance	avoidance	NOUN
faba-172	246	11	the	the	DET
faba-172	246	12	results	result	NOUN
faba-172	246	13	of	of	ADP
faba-172	246	14	the	the	DET
faba-172	246	15	mra	mra	NOUN
faba-172	246	16	test	test	NOUN
faba-172	246	17	show	show	VERB
faba-172	246	18	that	that	SCONJ
faba-172	246	19	firm	firm	ADJ
faba-172	246	20	size	size	NOUN
faba-172	246	21	can	can	AUX
faba-172	246	22	not	not	PART
faba-172	246	23	moderate	moderate	VERB
faba-172	246	24	the	the	DET
faba-172	246	25	effect	effect	NOUN
faba-172	246	26	of	of	ADP
faba-172	246	27	profitability	profitability	NOUN
faba-172	246	28	on	on	ADP
faba-172	246	29	tax	tax	NOUN
faba-172	246	30	avoidance	avoidance	NOUN
faba-172	246	31	.	.	PUNCT
faba-172	247	1	companies	company	NOUN
faba-172	247	2	that	that	PRON
faba-172	247	3	are	be	AUX
faba-172	247	4	classified	classify	VERB
faba-172	247	5	as	as	ADP
faba-172	247	6	large	large	ADJ
faba-172	247	7	tend	tend	NOUN
faba-172	247	8	not	not	PART
faba-172	247	9	to	to	PART
faba-172	247	10	avoid	avoid	VERB
faba-172	247	11	taxes	taxis	NOUN
faba-172	247	12	even	even	ADV
faba-172	247	13	though	though	SCONJ
faba-172	247	14	they	they	PRON
faba-172	247	15	have	have	VERB
faba-172	247	16	high	high	ADJ
faba-172	247	17	profitability	profitability	NOUN
faba-172	247	18	.	.	PUNCT
faba-172	248	1	based	base	VERB
faba-172	248	2	on	on	ADP
faba-172	248	3	the	the	DET
faba-172	248	4	political	political	ADJ
faba-172	248	5	cost	cost	NOUN
faba-172	248	6	theory	theory	NOUN
faba-172	248	7	,	,	PUNCT
faba-172	248	8	it	it	PRON
faba-172	248	9	states	state	VERB
faba-172	248	10	that	that	SCONJ
faba-172	248	11	large	large	ADJ
faba-172	248	12	companies	company	NOUN
faba-172	248	13	tend	tend	VERB
faba-172	248	14	to	to	PART
faba-172	248	15	receive	receive	VERB
faba-172	248	16	more	more	ADJ
faba-172	248	17	supervision	supervision	NOUN
faba-172	248	18	from	from	ADP
faba-172	248	19	the	the	DET
faba-172	248	20	government	government	NOUN
faba-172	248	21	to	to	PART
faba-172	248	22	be	be	AUX
faba-172	248	23	subject	subject	ADJ
faba-172	248	24	to	to	ADP
faba-172	248	25	tax	tax	NOUN
faba-172	248	26	payments	payment	NOUN
faba-172	248	27	in	in	ADP
faba-172	248	28	accordance	accordance	NOUN
faba-172	248	29	with	with	ADP
faba-172	248	30	applicable	applicable	ADJ
faba-172	248	31	tax	tax	NOUN
faba-172	248	32	regulations	regulation	NOUN
faba-172	248	33	.	.	PUNCT
faba-172	249	1	with	with	ADP
faba-172	249	2	government	government	NOUN
faba-172	249	3	attention	attention	NOUN
faba-172	249	4	to	to	ADP
faba-172	249	5	large	large	ADJ
faba-172	249	6	companies	company	NOUN
faba-172	249	7	,	,	PUNCT
faba-172	249	8	tax	tax	NOUN
faba-172	249	9	avoidance	avoidance	NOUN
faba-172	249	10	will	will	AUX
faba-172	249	11	be	be	AUX
faba-172	249	12	minimized	minimize	VERB
faba-172	249	13	.	.	PUNCT
faba-172	250	1	this	this	PRON
faba-172	250	2	is	be	AUX
faba-172	250	3	because	because	SCONJ
faba-172	250	4	the	the	DET
faba-172	250	5	government	government	NOUN
faba-172	250	6	wants	want	VERB
faba-172	250	7	to	to	PART
faba-172	250	8	ensure	ensure	VERB
faba-172	250	9	they	they	PRON
faba-172	250	10	are	be	AUX
faba-172	250	11	following	follow	VERB
faba-172	250	12	the	the	DET
faba-172	250	13	rules	rule	NOUN
faba-172	250	14	and	and	CCONJ
faba-172	250	15	paying	pay	VERB
faba-172	250	16	the	the	DET
faba-172	250	17	right	right	ADJ
faba-172	250	18	amount	amount	NOUN
faba-172	250	19	of	of	ADP
faba-172	250	20	tax	tax	NOUN
faba-172	250	21	.	.	PUNCT
faba-172	251	1	so	so	ADV
faba-172	251	2	,	,	PUNCT
faba-172	251	3	even	even	ADV
faba-172	251	4	though	though	SCONJ
faba-172	251	5	it	it	PRON
faba-172	251	6	has	have	VERB
faba-172	251	7	large	large	ADJ
faba-172	251	8	assets	asset	NOUN
faba-172	251	9	,	,	PUNCT
faba-172	251	10	the	the	DET
faba-172	251	11	company	company	NOUN
faba-172	251	12	can	can	AUX
faba-172	251	13	not	not	PART
faba-172	251	14	avoid	avoid	VERB
faba-172	251	15	paying	pay	VERB
faba-172	251	16	taxes	taxis	NOUN
faba-172	251	17	.	.	PUNCT
faba-172	252	1	the	the	DET
faba-172	252	2	results	result	NOUN
faba-172	252	3	of	of	ADP
faba-172	252	4	this	this	DET
faba-172	252	5	research	research	NOUN
faba-172	252	6	are	be	AUX
faba-172	252	7	in	in	ADP
faba-172	252	8	line	line	NOUN
faba-172	252	9	with	with	ADP
faba-172	252	10	research	research	NOUN
faba-172	252	11	conducted	conduct	VERB
faba-172	252	12	by	by	ADP
faba-172	252	13	utomo	utomo	NOUN
faba-172	252	14	and	and	CCONJ
faba-172	252	15	giawan	giawan	PROPN
faba-172	252	16	(	(	PUNCT
faba-172	252	17	2020	2020	NUM
faba-172	252	18	)	)	PUNCT
faba-172	252	19	,	,	PUNCT
faba-172	252	20	putra	putra	PROPN
faba-172	252	21	and	and	CCONJ
faba-172	252	22	jati	jati	NOUN
faba-172	252	23	(	(	PUNCT
faba-172	252	24	2018	2018	NUM
faba-172	252	25	)	)	PUNCT
faba-172	252	26	and	and	CCONJ
faba-172	252	27	fitri	fitri	NOUN
faba-172	252	28	and	and	CCONJ
faba-172	252	29	munandar	munandar	NOUN
faba-172	252	30	(	(	PUNCT
faba-172	252	31	2018	2018	NUM
faba-172	252	32	)	)	PUNCT
faba-172	252	33	stated	state	VERB
faba-172	252	34	that	that	SCONJ
faba-172	252	35	firm	firm	ADJ
faba-172	252	36	size	size	NOUN
faba-172	252	37	does	do	AUX
faba-172	252	38	not	not	PART
faba-172	252	39	moderate	moderate	VERB
faba-172	252	40	the	the	DET
faba-172	252	41	effect	effect	NOUN
faba-172	252	42	of	of	ADP
faba-172	252	43	profitability	profitability	NOUN
faba-172	252	44	on	on	ADP
faba-172	252	45	tax	tax	NOUN
faba-172	252	46	avoidance	avoidance	NOUN
faba-172	252	47	.	.	PUNCT
faba-172	253	1	firm	firm	ADJ
faba-172	253	2	size	size	NOUN
faba-172	253	3	moderates	moderate	VERB
faba-172	253	4	the	the	DET
faba-172	253	5	effect	effect	NOUN
faba-172	253	6	of	of	ADP
faba-172	253	7	leverage	leverage	NOUN
faba-172	253	8	on	on	ADP
faba-172	253	9	tax	tax	NOUN
faba-172	253	10	avoidance	avoidance	NOUN
faba-172	253	11	the	the	DET
faba-172	253	12	mra	mra	NOUN
faba-172	253	13	test	test	NOUN
faba-172	253	14	results	result	NOUN
faba-172	253	15	show	show	VERB
faba-172	253	16	that	that	SCONJ
faba-172	253	17	firm	firm	ADJ
faba-172	253	18	size	size	NOUN
faba-172	253	19	does	do	AUX
faba-172	253	20	not	not	PART
faba-172	253	21	moderate	moderate	VERB
faba-172	253	22	the	the	DET
faba-172	253	23	influence	influence	NOUN
faba-172	253	24	of	of	ADP
faba-172	253	25	leverage	leverage	NOUN
faba-172	253	26	on	on	ADP
faba-172	253	27	tax	tax	NOUN
faba-172	253	28	avoidance	avoidance	NOUN
faba-172	253	29	.	.	PUNCT
faba-172	254	1	firm	firm	ADJ
faba-172	254	2	size	size	NOUN
faba-172	254	3	is	be	AUX
faba-172	254	4	not	not	PART
faba-172	254	5	the	the	DET
faba-172	254	6	main	main	ADJ
faba-172	254	7	factor	factor	NOUN
faba-172	254	8	that	that	PRON
faba-172	254	9	encourages	encourage	VERB
faba-172	254	10	companies	company	NOUN
faba-172	254	11	to	to	PART
faba-172	254	12	avoid	avoid	VERB
faba-172	254	13	tax	tax	NOUN
faba-172	254	14	.	.	PUNCT
faba-172	255	1	the	the	DET
faba-172	255	2	results	result	NOUN
faba-172	255	3	of	of	ADP
faba-172	255	4	this	this	DET
faba-172	255	5	research	research	NOUN
faba-172	255	6	are	be	AUX
faba-172	255	7	in	in	ADP
faba-172	255	8	line	line	NOUN
faba-172	255	9	with	with	ADP
faba-172	255	10	research	research	NOUN
faba-172	255	11	conducted	conduct	VERB
faba-172	255	12	by	by	ADP
faba-172	255	13	hutapea	hutapea	PROPN
faba-172	255	14	and	and	CCONJ
faba-172	255	15	herawaty	herawaty	NOUN
faba-172	255	16	(	(	PUNCT
faba-172	255	17	2020	2020	NUM
faba-172	255	18	)	)	PUNCT
faba-172	255	19	and	and	CCONJ
faba-172	255	20	nanningsih	nanningsih	NOUN
faba-172	255	21	and	and	CCONJ
faba-172	255	22	santi	santi	PROPN
faba-172	255	23	(	(	PUNCT
faba-172	255	24	2023	2023	NUM
faba-172	255	25	)	)	PUNCT
faba-172	255	26	state	state	NOUN
faba-172	255	27	that	that	DET
faba-172	255	28	firm	firm	ADJ
faba-172	255	29	size	size	NOUN
faba-172	255	30	does	do	AUX
faba-172	255	31	not	not	PART
faba-172	255	32	strengthen	strengthen	VERB
faba-172	255	33	the	the	DET
faba-172	255	34	relationship	relationship	NOUN
faba-172	255	35	between	between	ADP
faba-172	255	36	leverage	leverage	NOUN
faba-172	255	37	and	and	CCONJ
faba-172	255	38	tax	tax	NOUN
faba-172	255	39	avoidance	avoidance	NOUN
faba-172	255	40	.	.	PUNCT
faba-172	256	1	the	the	PRON
faba-172	256	2	higher	high	ADJ
faba-172	256	3	the	the	DET
faba-172	256	4	resulting	result	VERB
faba-172	256	5	leverage	leverage	NOUN
faba-172	256	6	ratio	ratio	NOUN
faba-172	256	7	,	,	PUNCT
faba-172	256	8	the	the	PRON
faba-172	256	9	lower	low	ADJ
faba-172	256	10	the	the	DET
faba-172	256	11	effective	effective	ADJ
faba-172	256	12	cash	cash	NOUN
faba-172	256	13	tax	tax	NOUN
faba-172	256	14	rate	rate	NOUN
faba-172	256	15	(	(	PUNCT
faba-172	256	16	cetr	cetr	NOUN
faba-172	256	17	)	)	PUNCT
faba-172	256	18	of	of	ADP
faba-172	256	19	the	the	DET
faba-172	256	20	company	company	NOUN
faba-172	256	21	.	.	PUNCT
faba-172	257	1	this	this	PRON
faba-172	257	2	shows	show	VERB
faba-172	257	3	that	that	SCONJ
faba-172	257	4	the	the	DET
faba-172	257	5	company	company	NOUN
faba-172	257	6	has	have	VERB
faba-172	257	7	good	good	ADJ
faba-172	257	8	and	and	CCONJ
faba-172	257	9	efficient	efficient	ADJ
faba-172	257	10	capabilities	capability	NOUN
faba-172	257	11	in	in	ADP
faba-172	257	12	fulfilling	fulfil	VERB
faba-172	257	13	its	its	PRON
faba-172	257	14	short	short	ADJ
faba-172	257	15	and	and	CCONJ
faba-172	257	16	long	long	ADJ
faba-172	257	17	term	term	NOUN
faba-172	257	18	obligations	obligation	NOUN
faba-172	257	19	,	,	PUNCT
faba-172	257	20	so	so	SCONJ
faba-172	257	21	that	that	SCONJ
faba-172	257	22	the	the	DET
faba-172	257	23	tax	tax	NOUN
faba-172	257	24	burden	burden	NOUN
faba-172	257	25	that	that	PRON
faba-172	257	26	must	must	AUX
faba-172	257	27	be	be	AUX
faba-172	257	28	paid	pay	VERB
faba-172	257	29	becomes	become	VERB
faba-172	257	30	lower	low	ADJ
faba-172	257	31	.	.	PUNCT
faba-172	258	1	conclusion	conclusion	NOUN
faba-172	258	2	based	base	VERB
faba-172	258	3	on	on	ADP
faba-172	258	4	the	the	DET
faba-172	258	5	results	result	NOUN
faba-172	258	6	of	of	ADP
faba-172	258	7	hypothesis	hypothesis	NOUN
faba-172	258	8	testing	testing	NOUN
faba-172	258	9	,	,	PUNCT
faba-172	258	10	it	it	PRON
faba-172	258	11	can	can	AUX
faba-172	258	12	be	be	AUX
faba-172	258	13	concluded	conclude	VERB
faba-172	258	14	in	in	ADP
faba-172	258	15	this	this	DET
faba-172	258	16	research	research	NOUN
faba-172	258	17	that	that	SCONJ
faba-172	258	18	:	:	PUNCT
faba-172	258	19	profitability	profitability	NOUN
faba-172	258	20	has	have	VERB
faba-172	258	21	an	an	DET
faba-172	258	22	effect	effect	NOUN
faba-172	258	23	on	on	ADP
faba-172	258	24	tax	tax	NOUN
faba-172	258	25	avoidance	avoidance	NOUN
faba-172	258	26	,	,	PUNCT
faba-172	258	27	leverage	leverage	NOUN
faba-172	258	28	has	have	VERB
faba-172	258	29	no	no	DET
faba-172	258	30	effect	effect	NOUN
faba-172	258	31	on	on	ADP
faba-172	258	32	tax	tax	NOUN
faba-172	258	33	avoidance	avoidance	NOUN
faba-172	258	34	,	,	PUNCT
faba-172	258	35	firm	firm	ADJ
faba-172	258	36	size	size	NOUN
faba-172	258	37	has	have	VERB
faba-172	258	38	no	no	DET
faba-172	258	39	effect	effect	NOUN
faba-172	258	40	on	on	ADP
faba-172	258	41	tax	tax	NOUN
faba-172	258	42	avoidance	avoidance	NOUN
faba-172	258	43	,	,	PUNCT
faba-172	258	44	firm	firm	ADJ
faba-172	258	45	size	size	NOUN
faba-172	258	46	is	be	AUX
faba-172	258	47	unable	unable	ADJ
faba-172	258	48	to	to	PART
faba-172	258	49	moderate	moderate	VERB
faba-172	258	50	the	the	DET
faba-172	258	51	effect	effect	NOUN
faba-172	258	52	of	of	ADP
faba-172	258	53	profitability	profitability	NOUN
faba-172	258	54	on	on	ADP
faba-172	258	55	tax	tax	NOUN
faba-172	258	56	avoidance	avoidance	NOUN
faba-172	258	57	,	,	PUNCT
faba-172	258	58	firm	firm	ADJ
faba-172	258	59	size	size	NOUN
faba-172	258	60	is	be	AUX
faba-172	258	61	unable	unable	ADJ
faba-172	258	62	moderating	moderate	VERB
faba-172	258	63	the	the	DET
faba-172	258	64	effect	effect	NOUN
faba-172	258	65	of	of	ADP
faba-172	258	66	leverage	leverage	NOUN
faba-172	258	67	on	on	ADP
faba-172	258	68	tax	tax	NOUN
faba-172	258	69	avoidance	avoidance	NOUN
faba-172	258	70	.	.	PUNCT
faba-172	259	1	this	this	DET
faba-172	259	2	research	research	NOUN
faba-172	259	3	still	still	ADV
faba-172	259	4	has	have	VERB
faba-172	259	5	several	several	ADJ
faba-172	259	6	weaknesses	weakness	NOUN
faba-172	259	7	,	,	PUNCT
faba-172	259	8	such	such	ADJ
faba-172	259	9	as	as	SCONJ
faba-172	259	10	the	the	DET
faba-172	259	11	observation	observation	NOUN
faba-172	259	12	data	datum	NOUN
faba-172	259	13	used	use	VERB
faba-172	259	14	is	be	AUX
faba-172	259	15	relatively	relatively	ADV
faba-172	259	16	short	short	ADJ
faba-172	259	17	.	.	PUNCT
faba-172	260	1	sasiska	sasiska	PROPN
faba-172	260	2	rani	rani	PROPN
faba-172	260	3	,	,	PUNCT
faba-172	260	4	meti	meti	PROPN
faba-172	260	5	zuliyana	zuliyana	PROPN
faba-172	260	6	and	and	CCONJ
faba-172	260	7	rizal	rizal	PROPN
faba-172	260	8	effendi/	effendi/	NUM
faba-172	260	9	finance	finance	NOUN
faba-172	260	10	,	,	PUNCT
faba-172	260	11	accounting	accounting	NOUN
faba-172	260	12	and	and	CCONJ
faba-172	260	13	business	business	NOUN
faba-172	260	14	analysis	analysis	NOUN
faba-172	260	15	,	,	PUNCT
faba-172	260	16	volume	volume	NOUN
faba-172	260	17	5	5	NUM
faba-172	260	18	,	,	PUNCT
faba-172	260	19	issue	issue	NOUN
faba-172	260	20	2	2	NUM
faba-172	260	21	,	,	PUNCT
faba-172	260	22	2023	2023	NUM
faba-172	260	23	156	156	NUM
faba-172	260	24	therefore	therefore	ADV
faba-172	260	25	,	,	PUNCT
faba-172	260	26	it	it	PRON
faba-172	260	27	is	be	AUX
faba-172	260	28	recommended	recommend	VERB
faba-172	260	29	that	that	SCONJ
faba-172	260	30	further	further	ADJ
faba-172	260	31	researchers	researcher	NOUN
faba-172	260	32	extend	extend	VERB
faba-172	260	33	the	the	DET
faba-172	260	34	observation	observation	NOUN
faba-172	260	35	period	period	NOUN
faba-172	260	36	.	.	PUNCT
faba-172	261	1	it	it	PRON
faba-172	261	2	is	be	AUX
faba-172	261	3	also	also	ADV
faba-172	261	4	hoped	hope	VERB
faba-172	261	5	that	that	SCONJ
faba-172	261	6	the	the	DET
faba-172	261	7	results	result	NOUN
faba-172	261	8	of	of	ADP
faba-172	261	9	this	this	DET
faba-172	261	10	research	research	NOUN
faba-172	261	11	will	will	AUX
faba-172	261	12	increase	increase	VERB
faba-172	261	13	insight	insight	NOUN
faba-172	261	14	and	and	CCONJ
faba-172	261	15	help	help	VERB
faba-172	261	16	companies	company	NOUN
faba-172	261	17	in	in	ADP
faba-172	261	18	determining	determine	VERB
faba-172	261	19	the	the	DET
faba-172	261	20	direction	direction	NOUN
faba-172	261	21	of	of	ADP
faba-172	261	22	their	their	PRON
faba-172	261	23	tax	tax	NOUN
faba-172	261	24	policies	policy	NOUN
faba-172	261	25	and	and	CCONJ
faba-172	261	26	serve	serve	VERB
faba-172	261	27	as	as	ADP
faba-172	261	28	material	material	NOUN
faba-172	261	29	for	for	ADP
faba-172	261	30	consideration	consideration	NOUN
faba-172	261	31	by	by	ADP
faba-172	261	32	the	the	DET
faba-172	261	33	government	government	NOUN
faba-172	261	34	in	in	ADP
faba-172	261	35	formulating	formulate	VERB
faba-172	261	36	its	its	PRON
faba-172	261	37	tax	tax	NOUN
faba-172	261	38	regulations	regulation	NOUN
faba-172	261	39	so	so	SCONJ
faba-172	261	40	that	that	SCONJ
faba-172	261	41	it	it	PRON
faba-172	261	42	can	can	AUX
faba-172	261	43	reduce	reduce	VERB
faba-172	261	44	gaps	gap	NOUN
faba-172	261	45	in	in	ADP
faba-172	261	46	tax	tax	NOUN
faba-172	261	47	avoidance	avoidance	NOUN
faba-172	261	48	.	.	PUNCT
faba-172	262	1	references	reference	NOUN
faba-172	262	2	amala	amala	PROPN
faba-172	262	3	,	,	PUNCT
faba-172	262	4	m.	m.	NOUN
faba-172	262	5	a.	a.	PROPN
faba-172	262	6	,	,	PUNCT
faba-172	262	7	and	and	CCONJ
faba-172	262	8	safriansyah	safriansyah	NOUN
faba-172	262	9	.	.	PUNCT
faba-172	263	1	2020	2020	NUM
faba-172	263	2	.	.	PUNCT
faba-172	264	1	analisis	analisis	ADJ
faba-172	264	2	faktor	faktor	NOUN
faba-172	264	3	-	-	PUNCT
faba-172	264	4	faktor	faktor	NOUN
faba-172	264	5	yang	yang	PROPN
faba-172	264	6	memengaruhi	memengaruhi	PROPN
faba-172	264	7	penghindaran	penghindaran	VERB
faba-172	264	8	pajak	pajak	PROPN
faba-172	264	9	pada	pada	PROPN
faba-172	264	10	perusahaan	perusahaan	PROPN
faba-172	264	11	pertambangan	pertambangan	PROPN
faba-172	264	12	yang	yang	PROPN
faba-172	264	13	terdaftar	terdaftar	PROPN
faba-172	264	14	di	di	PROPN
faba-172	264	15	bursa	bursa	PROPN
faba-172	264	16	efek	efek	NOUN
faba-172	264	17	indoneisa	indoneisa	VERB
faba-172	265	1	[	[	X
faba-172	265	2	analysis	analysis	NOUN
faba-172	265	3	of	of	ADP
faba-172	265	4	factors	factor	NOUN
faba-172	265	5	that	that	PRON
faba-172	265	6	influence	influence	VERB
faba-172	265	7	tax	tax	NOUN
faba-172	265	8	avoidance	avoidance	NOUN
faba-172	265	9	in	in	ADP
faba-172	265	10	mining	mining	NOUN
faba-172	265	11	companies	company	NOUN
faba-172	265	12	listed	list	VERB
faba-172	265	13	on	on	ADP
faba-172	265	14	the	the	DET
faba-172	265	15	indonesian	indonesian	ADJ
faba-172	265	16	stock	stock	PROPN
faba-172	265	17	exchange	exchange	PROPN
faba-172	265	18	]	]	PUNCT
faba-172	265	19	.	.	PUNCT
faba-172	266	1	spread	spread	VERB
faba-172	266	2	,	,	PUNCT
faba-172	266	3	9(2	9(2	NUM
faba-172	266	4	):	):	PUNCT
faba-172	266	5	29–39	29–39	NUM
faba-172	266	6	.	.	PUNCT
faba-172	267	1	anggraeni	anggraeni	PROPN
faba-172	267	2	,	,	PUNCT
faba-172	267	3	t.	t.	PROPN
faba-172	267	4	,	,	PUNCT
faba-172	267	5	and	and	CCONJ
faba-172	267	6	r.	r.	PROPN
faba-172	267	7	m.	m.	PROPN
faba-172	267	8	oktaviani	oktaviani	PROPN
faba-172	267	9	.	.	PUNCT
faba-172	268	1	2021	2021	NUM
faba-172	268	2	.	.	PUNCT
faba-172	269	1	dampak	dampak	VERB
faba-172	269	2	thin	thin	ADJ
faba-172	269	3	capitalization	capitalization	NOUN
faba-172	269	4	,	,	PUNCT
faba-172	269	5	profitabilitas	profitabilita	NOUN
faba-172	269	6	,	,	PUNCT
faba-172	269	7	dan	dan	PROPN
faba-172	269	8	ukuran	ukuran	PROPN
faba-172	269	9	perusahaan	perusahaan	PROPN
faba-172	269	10	terhadap	terhadap	PROPN
faba-172	269	11	tindakan	tindakan	PROPN
faba-172	270	1	penghindaran	penghindaran	VERB
faba-172	270	2	pajak	pajak	ADV
faba-172	271	1	[	[	X
faba-172	271	2	the	the	DET
faba-172	271	3	impact	impact	NOUN
faba-172	271	4	of	of	ADP
faba-172	271	5	thin	thin	ADJ
faba-172	271	6	capitalization	capitalization	NOUN
faba-172	271	7	,	,	PUNCT
faba-172	271	8	profitability	profitability	NOUN
faba-172	271	9	,	,	PUNCT
faba-172	271	10	and	and	CCONJ
faba-172	271	11	company	company	NOUN
faba-172	271	12	size	size	NOUN
faba-172	271	13	on	on	ADP
faba-172	271	14	tax	tax	NOUN
faba-172	271	15	avoidance	avoidance	NOUN
faba-172	271	16	]	]	PUNCT
faba-172	271	17	.	.	PUNCT
faba-172	272	1	jurnal	jurnal	PROPN
faba-172	272	2	akuntansi	akuntansi	PROPN
faba-172	272	3	dan	dan	PROPN
faba-172	272	4	pajak	pajak	PROPN
faba-172	272	5	(	(	PUNCT
faba-172	272	6	accounting	accounting	NOUN
faba-172	272	7	and	and	CCONJ
faba-172	272	8	tax	tax	NOUN
faba-172	272	9	journal	journal	NOUN
faba-172	272	10	)	)	PUNCT
faba-172	272	11	,	,	PUNCT
faba-172	272	12	21(02	21(02	NUM
faba-172	272	13	):	):	PUNCT
faba-172	272	14	390–397	390–397	NUM
faba-172	272	15	.	.	PUNCT
faba-172	273	1	https://doi.org/10.29040/jap.v21i02.1530	https://doi.org/10.29040/jap.v21i02.1530	NOUN
faba-172	273	2	.	.	PROPN
faba-172	273	3	arinda	arinda	PROPN
faba-172	273	4	,	,	PUNCT
faba-172	273	5	h.	h.	PROPN
faba-172	273	6	,	,	PUNCT
faba-172	273	7	and	and	CCONJ
faba-172	273	8	s.	s.	PROPN
faba-172	273	9	dwimulyani	dwimulyani	PROPN
faba-172	273	10	.	.	PUNCT
faba-172	274	1	2019	2019	NUM
faba-172	274	2	.	.	PUNCT
faba-172	275	1	analisis	analisis	ADJ
faba-172	275	2	pengaruh	pengaruh	NOUN
faba-172	275	3	kinerja	kinerja	NOUN
faba-172	275	4	keuangan	keuangan	PROPN
faba-172	275	5	dan	dan	PROPN
faba-172	275	6	kualitas	kualitas	PROPN
faba-172	275	7	audit	audit	PROPN
faba-172	275	8	terhadap	terhadap	PROPN
faba-172	275	9	tax	tax	NOUN
faba-172	275	10	avoidance	avoidance	NOUN
faba-172	275	11	dengan	dengan	PROPN
faba-172	276	1	good	good	ADJ
faba-172	276	2	corporate	corporate	ADJ
faba-172	276	3	governance	governance	NOUN
faba-172	276	4	sebagai	sebagai	PROPN
faba-172	276	5	variabel	variabel	PROPN
faba-172	276	6	moderasi	moderasi	PROPN
faba-172	277	1	[	[	X
faba-172	277	2	analysis	analysis	NOUN
faba-172	277	3	of	of	ADP
faba-172	277	4	the	the	DET
faba-172	277	5	effect	effect	NOUN
faba-172	277	6	of	of	ADP
faba-172	277	7	financial	financial	ADJ
faba-172	277	8	performance	performance	NOUN
faba-172	277	9	and	and	CCONJ
faba-172	277	10	audit	audit	NOUN
faba-172	277	11	quality	quality	NOUN
faba-172	277	12	on	on	ADP
faba-172	277	13	tax	tax	NOUN
faba-172	277	14	avoidance	avoidance	NOUN
faba-172	277	15	with	with	ADP
faba-172	277	16	good	good	ADJ
faba-172	277	17	corporate	corporate	ADJ
faba-172	277	18	governance	governance	NOUN
faba-172	277	19	as	as	ADP
faba-172	277	20	a	a	DET
faba-172	277	21	moderating	moderate	VERB
faba-172	277	22	variable	variable	NOUN
faba-172	277	23	]	]	PUNCT
faba-172	277	24	.	.	PUNCT
faba-172	278	1	jurnal	jurnal	ADJ
faba-172	278	2	akuntansi	akuntansi	PROPN
faba-172	278	3	trisakti	trisakti	PROPN
faba-172	278	4	(	(	PUNCT
faba-172	278	5	trisakti	trisakti	ADJ
faba-172	278	6	accounting	accounting	NOUN
faba-172	278	7	journal	journal	NOUN
faba-172	278	8	)	)	PUNCT
faba-172	278	9	,	,	PUNCT
faba-172	278	10	5(1	5(1	NUM
faba-172	278	11	):	):	PUNCT
faba-172	279	1	123–140	123–140	NUM
faba-172	279	2	.	.	PUNCT
faba-172	280	1	https://doi.org/10.25105/jat.v5i1.5246	https://doi.org/10.25105/jat.v5i1.5246	PROPN
faba-172	280	2	.	.	PUNCT
faba-172	281	1	awaloedin	awaloedin	PROPN
faba-172	281	2	,	,	PUNCT
faba-172	281	3	d.	d.	PROPN
faba-172	281	4	t.	t.	PROPN
faba-172	281	5	,	,	PUNCT
faba-172	281	6	e.	e.	PROPN
faba-172	281	7	indriyanto	indriyanto	PROPN
faba-172	281	8	,	,	PUNCT
faba-172	281	9	l.	l.	PROPN
faba-172	281	10	meldiyani	meldiyani	PROPN
faba-172	281	11	.	.	PUNCT
faba-172	281	12	2021	2021	NUM
faba-172	281	13	.	.	PUNCT
faba-172	282	1	pengaruh	pengaruh	NOUN
faba-172	282	2	kesadaran	kesadaran	VERB
faba-172	282	3	wajib	wajib	PROPN
faba-172	282	4	pajak	pajak	ADV
faba-172	282	5	,	,	PUNCT
faba-172	282	6	tarif	tarif	PROPN
faba-172	282	7	pajak	pajak	PROPN
faba-172	282	8	dan	dan	PROPN
faba-172	282	9	pelayanan	pelayanan	PROPN
faba-172	282	10	fiskus	fisku	VERB
faba-172	282	11	terhadap	terhadap	PROPN
faba-172	282	12	kepatuhan	kepatuhan	PROPN
faba-172	282	13	wajib	wajib	PROPN
faba-172	283	1	pajak	pajak	ADV
faba-172	283	2	kendaraan	kendaraan	PROPN
faba-172	283	3	bermotor	bermotor	NOUN
faba-172	284	1	[	[	X
faba-172	284	2	the	the	DET
faba-172	284	3	influence	influence	NOUN
faba-172	284	4	of	of	ADP
faba-172	284	5	taxpayer	taxpayer	NOUN
faba-172	284	6	awareness	awareness	NOUN
faba-172	284	7	,	,	PUNCT
faba-172	284	8	tax	tax	NOUN
faba-172	284	9	rates	rate	NOUN
faba-172	284	10	and	and	CCONJ
faba-172	284	11	fiscus	fiscus	NOUN
faba-172	284	12	services	service	NOUN
faba-172	284	13	on	on	ADP
faba-172	284	14	taxpayer	taxpayer	NOUN
faba-172	284	15	compliance	compliance	NOUN
faba-172	284	16	with	with	ADP
faba-172	284	17	motor	motor	NOUN
faba-172	284	18	vehicles	vehicle	NOUN
faba-172	284	19	]	]	PUNCT
faba-172	284	20	.	.	PUNCT
faba-172	285	1	populis	populis	PROPN
faba-172	285	2	 	 	SPACE
faba-172	285	3	:	:	PUNCT
faba-172	285	4	jurnal	jurnal	ADJ
faba-172	285	5	sosial	sosial	PROPN
faba-172	285	6	dan	dan	PROPN
faba-172	285	7	humaniora	humaniora	PROPN
faba-172	285	8	(	(	PUNCT
faba-172	285	9	populis	populis	PROPN
faba-172	285	10	 	 	SPACE
faba-172	285	11	:	:	PUNCT
faba-172	285	12	social	social	ADJ
faba-172	285	13	and	and	CCONJ
faba-172	285	14	humanity	humanity	NOUN
faba-172	285	15	journal	journal	NOUN
faba-172	285	16	)	)	PUNCT
faba-172	285	17	,	,	PUNCT
faba-172	285	18	5(2	5(2	NUM
faba-172	285	19	):	):	PUNCT
faba-172	285	20	217	217	NUM
faba-172	285	21	.	.	PUNCT
faba-172	286	1	https://doi.org/10.47313/pjsh.v5i2.950	https://doi.org/10.47313/pjsh.v5i2.950	PROPN
faba-172	286	2	.	.	PUNCT
faba-172	287	1	badertscher	badertscher	PROPN
faba-172	287	2	,	,	PUNCT
faba-172	287	3	b.	b.	PROPN
faba-172	287	4	a.	a.	PROPN
faba-172	287	5	,	,	PUNCT
faba-172	287	6	s.	s.	PROPN
faba-172	287	7	p.	p.	PROPN
faba-172	287	8	katz	katz	PROPN
faba-172	287	9	,	,	PUNCT
faba-172	287	10	s.	s.	PROPN
faba-172	287	11	o.	o.	PROPN
faba-172	287	12	rego	rego	PROPN
faba-172	287	13	,	,	PUNCT
faba-172	287	14	and	and	CCONJ
faba-172	287	15	r.	r.	PROPN
faba-172	287	16	j.	j.	PROPN
faba-172	287	17	wilson	wilson	PROPN
faba-172	287	18	.	.	PUNCT
faba-172	288	1	2018	2018	NUM
faba-172	288	2	.	.	PUNCT
faba-172	289	1	conforming	conform	VERB
faba-172	289	2	tax	tax	NOUN
faba-172	289	3	avoidance	avoidance	NOUN
faba-172	289	4	and	and	CCONJ
faba-172	289	5	capital	capital	NOUN
faba-172	289	6	market	market	NOUN
faba-172	289	7	pressure	pressure	NOUN
faba-172	289	8	.	.	PUNCT
faba-172	290	1	the	the	DET
faba-172	290	2	accounting	accounting	NOUN
faba-172	290	3	review	review	NOUN
faba-172	290	4	.	.	PUNCT
faba-172	291	1	http://dx.doi.org/10.2139/ssrn.2619317	http://dx.doi.org/10.2139/ssrn.2619317	VERB
faba-172	291	2	barli	barli	PROPN
faba-172	291	3	,	,	PUNCT
faba-172	291	4	h.	h.	PROPN
faba-172	291	5	2018	2018	NUM
faba-172	291	6	.	.	PUNCT
faba-172	292	1	pengaruh	pengaruh	NOUN
faba-172	292	2	leverage	leverage	PROPN
faba-172	292	3	dan	dan	PROPN
faba-172	292	4	firm	firm	PROPN
faba-172	292	5	size	size	NOUN
faba-172	292	6	terhadap	terhadap	PROPN
faba-172	292	7	penghindaran	penghindaran	VERB
faba-172	292	8	pajak	pajak	ADV
faba-172	292	9	[	[	X
faba-172	292	10	effect	effect	NOUN
faba-172	292	11	of	of	ADP
faba-172	292	12	leverage	leverage	NOUN
faba-172	292	13	and	and	CCONJ
faba-172	292	14	firm	firm	ADJ
faba-172	292	15	size	size	NOUN
faba-172	292	16	on	on	ADP
faba-172	292	17	tax	tax	NOUN
faba-172	292	18	avoidance	avoidance	NOUN
faba-172	292	19	]	]	PUNCT
faba-172	292	20	.	.	PUNCT
faba-172	293	1	jurnal	jurnal	ADJ
faba-172	293	2	ilmiah	ilmiah	PROPN
faba-172	293	3	akuntansi	akuntansi	PROPN
faba-172	293	4	universitas	universitas	PROPN
faba-172	293	5	pamulang	pamulang	PROPN
faba-172	293	6	(	(	PUNCT
faba-172	293	7	pamulang	pamulang	PROPN
faba-172	293	8	university	university	PROPN
faba-172	293	9	scientific	scientific	ADJ
faba-172	293	10	journal	journal	NOUN
faba-172	293	11	of	of	ADP
faba-172	293	12	accounting	accounting	NOUN
faba-172	293	13	)	)	PUNCT
faba-172	293	14	,	,	PUNCT
faba-172	293	15	6(2	6(2	NUM
faba-172	293	16	):	):	PUNCT
faba-172	293	17	223	223	NUM
faba-172	293	18	-	-	SYM
faba-172	293	19	238	238	NUM
faba-172	293	20	.	.	PUNCT
faba-172	294	1	https://doi:10.32493	https://doi:10.32493	PROPN
faba-172	294	2	/	/	SYM
faba-172	294	3	jiaup.v6i2.1956	jiaup.v6i2.1956	PROPN
faba-172	294	4	.	.	PUNCT
faba-172	295	1	faizah	faizah	PROPN
faba-172	295	2	,	,	PUNCT
faba-172	295	3	k.	k.	PROPN
faba-172	295	4	2022	2022	NUM
faba-172	295	5	.	.	PUNCT
faba-172	296	1	tata	tata	PROPN
faba-172	296	2	kelola	kelola	PROPN
faba-172	296	3	perusahaan	perusahaan	PROPN
faba-172	296	4	,	,	PUNCT
faba-172	296	5	profitabilitas	profitabilita	NOUN
faba-172	296	6	,	,	PUNCT
faba-172	296	7	leverage	leverage	NOUN
faba-172	296	8	,	,	PUNCT
faba-172	296	9	dan	dan	PROPN
faba-172	296	10	penghindaran	penghindaran	VERB
faba-172	296	11	pajak	pajak	ADV
faba-172	296	12	:	:	PUNCT
faba-172	296	13	ukuran	ukuran	PROPN
faba-172	296	14	perusahaan	perusahaan	PROPN
faba-172	296	15	variabel	variabel	PROPN
faba-172	296	16	moderasi	moderasi	PROPN
faba-172	297	1	[	[	X
faba-172	297	2	corporate	corporate	ADJ
faba-172	297	3	governance	governance	NOUN
faba-172	297	4	,	,	PUNCT
faba-172	297	5	profitability	profitability	NOUN
faba-172	297	6	,	,	PUNCT
faba-172	297	7	leverage	leverage	NOUN
faba-172	297	8	,	,	PUNCT
faba-172	297	9	and	and	CCONJ
faba-172	297	10	tax	tax	NOUN
faba-172	297	11	avoidance	avoidance	NOUN
faba-172	297	12	:	:	PUNCT
faba-172	297	13	moderating	moderate	VERB
faba-172	297	14	variable	variable	ADJ
faba-172	297	15	firm	firm	ADJ
faba-172	297	16	size	size	NOUN
faba-172	297	17	]	]	PUNCT
faba-172	297	18	.	.	PUNCT
faba-172	298	1	jurnal	jurnal	ADJ
faba-172	298	2	bisnis	bisnis	PROPN
faba-172	298	3	sosial	sosial	PROPN
faba-172	298	4	ekonomi	ekonomi	PROPN
faba-172	298	5	(	(	PUNCT
faba-172	298	6	socioeconomic	socioeconomic	ADJ
faba-172	298	7	business	business	NOUN
faba-172	298	8	journal	journal	PROPN
faba-172	298	9	)	)	PUNCT
faba-172	298	10	,	,	PUNCT
faba-172	298	11	2(1	2(1	NUM
faba-172	298	12	):	):	PUNCT
faba-172	298	13	15	15	NUM
faba-172	298	14	–	–	SYM
faba-172	298	15	26	26	NUM
faba-172	298	16	.	.	PUNCT
faba-172	298	17	https://doi.org/10.55587/jseb.v2i1.31	https://doi.org/10.55587/jseb.v2i1.31	NOUN
faba-172	298	18	.	.	PUNCT
faba-172	299	1	fitri	fitri	PROPN
faba-172	299	2	,	,	PUNCT
faba-172	299	3	r.	r.	PROPN
faba-172	299	4	a.	a.	PROPN
faba-172	299	5	,	,	PUNCT
faba-172	299	6	and	and	CCONJ
faba-172	299	7	a.	a.	NOUN
faba-172	299	8	munandar	munandar	NOUN
faba-172	299	9	.	.	PUNCT
faba-172	300	1	2018	2018	NUM
faba-172	300	2	.	.	PUNCT
faba-172	301	1	the	the	DET
faba-172	301	2	effect	effect	NOUN
faba-172	301	3	of	of	ADP
faba-172	301	4	corporate	corporate	ADJ
faba-172	301	5	social	social	ADJ
faba-172	301	6	responsibility	responsibility	NOUN
faba-172	301	7	,	,	PUNCT
faba-172	301	8	profitability	profitability	NOUN
faba-172	301	9	,	,	PUNCT
faba-172	301	10	and	and	CCONJ
faba-172	301	11	leverage	leverage	NOUN
faba-172	301	12	toward	toward	ADP
faba-172	301	13	tax	tax	NOUN
faba-172	301	14	aggressiveness	aggressiveness	NOUN
faba-172	301	15	with	with	ADP
faba-172	301	16	size	size	NOUN
faba-172	301	17	of	of	ADP
faba-172	301	18	company	company	NOUN
faba-172	301	19	as	as	ADP
faba-172	301	20	moderating	moderate	VERB
faba-172	301	21	variable	variable	NOUN
faba-172	301	22	.	.	PUNCT
faba-172	302	1	binus	binus	PROPN
faba-172	302	2	business	business	PROPN
faba-172	302	3	review	review	NOUN
faba-172	302	4	,	,	PUNCT
faba-172	302	5	9(1	9(1	NUM
faba-172	302	6	):	):	PUNCT
faba-172	302	7	63	63	NUM
faba-172	302	8	-	-	SYM
faba-172	302	9	69	69	NUM
faba-172	302	10	.	.	PUNCT
faba-172	303	1	hutapea	hutapea	PROPN
faba-172	303	2	,	,	PUNCT
faba-172	303	3	i.	i.	PROPN
faba-172	303	4	v.	v.	PROPN
faba-172	303	5	r.	r.	PROPN
faba-172	303	6	,	,	PUNCT
faba-172	303	7	and	and	CCONJ
faba-172	303	8	v.	v.	ADP
faba-172	303	9	herawaty	herawaty	NOUN
faba-172	303	10	.	.	PUNCT
faba-172	304	1	2020	2020	NUM
faba-172	304	2	.	.	PUNCT
faba-172	305	1	pengaruh	pengaruh	NOUN
faba-172	305	2	manajemen	manajeman	NOUN
faba-172	305	3	laba	laba	PROPN
faba-172	305	4	,	,	PUNCT
faba-172	305	5	leverage	leverage	NOUN
faba-172	305	6	dan	dan	PROPN
faba-172	305	7	profitabilitas	profitabilitas	PROPN
faba-172	305	8	terhadap	terhadap	PROPN
faba-172	305	9	tax	tax	PROPN
faba-172	305	10	avoidance	avoidance	NOUN
faba-172	305	11	dengan	dengan	PROPN
faba-172	305	12	ukuran	ukuran	PROPN
faba-172	305	13	perusahaan	perusahaan	PROPN
faba-172	305	14	sebagai	sebagai	PROPN
faba-172	305	15	variabel	variabel	PROPN
faba-172	305	16	moderasi	moderasi	PROPN
faba-172	305	17	(	(	PUNCT
faba-172	305	18	studi	studi	PROPN
faba-172	305	19	empiris	empiris	PROPN
faba-172	305	20	pada	pada	PROPN
faba-172	305	21	pada	pada	PROPN
faba-172	305	22	perusahaan	perusahaan	PROPN
faba-172	305	23	sektor	sektor	PROPN
faba-172	305	24	manufaktur	manufaktur	PROPN
faba-172	305	25	yang	yang	PROPN
faba-172	305	26	terdaftar	terdaftar	PROPN
faba-172	305	27	di	di	PROPN
faba-172	305	28	bei	bei	VERB
faba-172	305	29	2016	2016	NUM
faba-172	305	30	-	-	SYM
faba-172	305	31	2018	2018	NUM
faba-172	305	32	)	)	PUNCT
faba-172	306	1	[	[	X
faba-172	306	2	the	the	DET
faba-172	306	3	effect	effect	NOUN
faba-172	306	4	of	of	ADP
faba-172	306	5	profit	profit	NOUN
faba-172	306	6	management	management	NOUN
faba-172	306	7	,	,	PUNCT
faba-172	306	8	leverage	leverage	NOUN
faba-172	306	9	and	and	CCONJ
faba-172	306	10	profitability	profitability	NOUN
faba-172	306	11	on	on	ADP
faba-172	306	12	tax	tax	NOUN
faba-172	306	13	avoidance	avoidance	NOUN
faba-172	306	14	with	with	ADP
faba-172	306	15	company	company	NOUN
faba-172	306	16	size	size	NOUN
faba-172	306	17	as	as	ADP
faba-172	306	18	a	a	DET
faba-172	306	19	moderating	moderate	VERB
faba-172	306	20	variable	variable	NOUN
faba-172	306	21	(	(	PUNCT
faba-172	306	22	empirical	empirical	ADJ
faba-172	306	23	study	study	NOUN
faba-172	306	24	on	on	ADP
faba-172	306	25	manufacturing	manufacture	VERB
faba-172	306	26	sector	sector	NOUN
faba-172	306	27	companies	company	NOUN
faba-172	306	28	listed	list	VERB
faba-172	306	29	on	on	ADP
faba-172	306	30	the	the	DET
faba-172	306	31	bei	bei	NOUN
faba-172	306	32	2016	2016	NUM
faba-172	306	33	-	-	SYM
faba-172	306	34	2018	2018	NUM
faba-172	306	35	)	)	PUNCT
faba-172	306	36	]	]	PUNCT
faba-172	306	37	.	.	PUNCT
faba-172	307	1	proceedings	proceeding	NOUN
faba-172	307	2	of	of	ADP
faba-172	307	3	the	the	DET
faba-172	307	4	3rd	3rd	ADJ
faba-172	307	5	national	national	ADJ
faba-172	307	6	expert	expert	NOUN
faba-172	307	7	seminar	seminar	NOUN
faba-172	307	8	,	,	PUNCT
faba-172	307	9	2615–3343	2615–3343	PROPN
faba-172	307	10	.	.	PUNCT
faba-172	308	1	indarti	indarti	PROPN
faba-172	308	2	,	,	PUNCT
faba-172	308	3	d.	d.	PROPN
faba-172	308	4	,	,	PUNCT
faba-172	308	5	a.	a.	PROPN
faba-172	308	6	i.	i.	PROPN
faba-172	308	7	bambang	bambang	PROPN
faba-172	308	8	and	and	CCONJ
faba-172	308	9	d.	d.	PROPN
faba-172	308	10	j.	j.	PROPN
faba-172	308	11	fitri	fitri	PROPN
faba-172	308	12	.	.	PUNCT
faba-172	309	1	2023	2023	NUM
faba-172	309	2	.	.	PUNCT
faba-172	310	1	the	the	DET
faba-172	310	2	effect	effect	NOUN
faba-172	310	3	of	of	ADP
faba-172	310	4	financial	financial	ADJ
faba-172	310	5	perfomance	perfomance	NOUN
faba-172	310	6	on	on	ADP
faba-172	310	7	tax	tax	NOUN
faba-172	310	8	avoidance	avoidance	NOUN
faba-172	310	9	in	in	ADP
faba-172	310	10	mining	mining	NOUN
faba-172	310	11	companies	company	NOUN
faba-172	310	12	listed	list	VERB
faba-172	310	13	on	on	ADP
faba-172	310	14	the	the	DET
faba-172	310	15	idx	idx	NOUN
faba-172	310	16	(	(	PUNCT
faba-172	310	17	case	case	NOUN
faba-172	310	18	study	study	NOUN
faba-172	310	19	of	of	ADP
faba-172	310	20	mining	mining	NOUN
faba-172	310	21	companies	company	NOUN
faba-172	310	22	in	in	ADP
faba-172	310	23	2016	2016	NUM
faba-172	310	24	-	-	SYM
faba-172	310	25	2020	2020	NUM
faba-172	310	26	)	)	PUNCT
faba-172	310	27	.	.	PUNCT
faba-172	311	1	jurnal	jurnal	ADJ
faba-172	311	2	ilmiah	ilmiah	PROPN
faba-172	311	3	bisnis	bisnis	PROPN
faba-172	311	4	,	,	PUNCT
faba-172	311	5	manajemen	manajeman	NOUN
faba-172	311	6	dan	dan	PROPN
faba-172	311	7	akuntansi	akuntansi	PROPN
faba-172	311	8	(	(	PUNCT
faba-172	311	9	scientific	scientific	ADJ
faba-172	311	10	journal	journal	NOUN
faba-172	311	11	of	of	ADP
faba-172	311	12	business	business	NOUN
faba-172	311	13	,	,	PUNCT
faba-172	311	14	management	management	NOUN
faba-172	311	15	and	and	CCONJ
faba-172	311	16	accounting	accounting	NOUN
faba-172	311	17	)	)	PUNCT
faba-172	311	18	,	,	PUNCT
faba-172	311	19	3(2):12	3(2):12	NUM
faba-172	311	20	.	.	PUNCT
faba-172	312	1	isnanto	isnanto	PROPN
faba-172	312	2	,	,	PUNCT
faba-172	312	3	h.	h.	PROPN
faba-172	312	4	d.	d.	PROPN
faba-172	312	5	,	,	PUNCT
faba-172	312	6	majidah	majidah	PROPN
faba-172	312	7	,	,	PUNCT
faba-172	312	8	and	and	CCONJ
faba-172	312	9	kurnia	kurnia	PROPN
faba-172	312	10	.	.	PROPN
faba-172	312	11	2019	2019	NUM
faba-172	312	12	.	.	PUNCT
faba-172	313	1	the	the	DET
faba-172	313	2	effect	effect	NOUN
faba-172	313	3	of	of	ADP
faba-172	313	4	capital	capital	NOUN
faba-172	313	5	intensity	intensity	NOUN
faba-172	313	6	,	,	PUNCT
faba-172	313	7	intensity	intensity	NOUN
faba-172	313	8	of	of	ADP
faba-172	313	9	inventory	inventory	NOUN
faba-172	313	10	,	,	PUNCT
faba-172	313	11	profitability	profitability	NOUN
faba-172	313	12	and	and	CCONJ
faba-172	313	13	compensation	compensation	NOUN
faba-172	313	14	of	of	ADP
faba-172	313	15	fiscal	fiscal	ADJ
faba-172	313	16	loss	loss	NOUN
faba-172	313	17	on	on	ADP
faba-172	313	18	tax	tax	NOUN
faba-172	313	19	agressives	agressive	NOUN
faba-172	313	20	(	(	PUNCT
faba-172	313	21	an	an	DET
faba-172	313	22	empirical	empirical	ADJ
faba-172	313	23	study	study	NOUN
faba-172	313	24	on	on	ADP
faba-172	313	25	food	food	NOUN
faba-172	313	26	and	and	CCONJ
faba-172	313	27	beverages	beverage	NOUN
faba-172	313	28	company	company	NOUN
faba-172	313	29	listed	list	VERB
faba-172	313	30	in	in	ADP
faba-172	313	31	indonesia	indonesia	PROPN
faba-172	313	32	stock	stock	PROPN
faba-172	313	33	exchange	exchange	PROPN
faba-172	313	34	period	period	NOUN
faba-172	313	35	2013	2013	NUM
faba-172	313	36	-	-	SYM
faba-172	313	37	2017	2017	NUM
faba-172	313	38	)	)	PUNCT
faba-172	313	39	.	.	PUNCT
faba-172	314	1	e	e	X
faba-172	314	2	-	-	VERB
faba-172	314	3	proceeding	proceeding	NOUN
faba-172	314	4	of	of	ADP
faba-172	314	5	management	management	NOUN
faba-172	314	6	,	,	PUNCT
faba-172	314	7	6(2	6(2	NUM
faba-172	314	8	):	):	PUNCT
faba-172	314	9	3257–3264	3257–3264	NUM
faba-172	314	10	.	.	PUNCT
faba-172	315	1	jogiyanto	jogiyanto	PROPN
faba-172	315	2	.	.	PUNCT
faba-172	316	1	2007	2007	NUM
faba-172	316	2	.	.	PUNCT
faba-172	317	1	teori	teori	PROPN
faba-172	317	2	fortofolio	fortofolio	SCONJ
faba-172	317	3	dan	dan	PROPN
faba-172	317	4	analisis	analisis	PROPN
faba-172	317	5	investasi	investasi	PROPN
faba-172	317	6	[	[	X
faba-172	317	7	portfolio	portfolio	NOUN
faba-172	317	8	theory	theory	NOUN
faba-172	317	9	and	and	CCONJ
faba-172	317	10	investment	investment	NOUN
faba-172	317	11	analysis	analysis	NOUN
faba-172	317	12	]	]	PUNCT
faba-172	317	13	.	.	PUNCT
faba-172	318	1	bpfe	bpfe	PROPN
faba-172	318	2	.	.	PUNCT
faba-172	319	1	yogyakarta	yogyakarta	PROPN
faba-172	319	2	.	.	PUNCT
faba-172	320	1	khomsiyah	khomsiyah	NOUN
faba-172	320	2	,	,	PUNCT
faba-172	320	3	n.	n.	NOUN
faba-172	320	4	,	,	PUNCT
faba-172	320	5	n.	n.	NOUN
faba-172	320	6	muttaqiin	muttaqiin	NOUN
faba-172	320	7	,	,	PUNCT
faba-172	320	8	and	and	CCONJ
faba-172	320	9	p.	p.	PROPN
faba-172	320	10	katias	katias	PROPN
faba-172	320	11	.	.	PUNCT
faba-172	321	1	2021	2021	NUM
faba-172	321	2	.	.	PUNCT
faba-172	322	1	pengaruh	pengaruh	NOUN
faba-172	322	2	profitabilitas	profitabilita	NOUN
faba-172	322	3	,	,	PUNCT
faba-172	322	4	tata	tata	PROPN
faba-172	322	5	kelola	kelola	PROPN
faba-172	322	6	perusahaan	perusahaan	PROPN
faba-172	322	7	,	,	PUNCT
faba-172	322	8	leverage	leverage	NOUN
faba-172	322	9	,	,	PUNCT
faba-172	322	10	ukuran	ukuran	PROPN
faba-172	322	11	perusahaan	perusahaan	PROPN
faba-172	322	12	,	,	PUNCT
faba-172	322	13	dan	dan	PROPN
faba-172	322	14	pertumbuhan	pertumbuhan	PROPN
faba-172	322	15	penjualan	penjualan	PROPN
faba-172	322	16	terhadap	terhadap	PROPN
faba-172	322	17	penghindaran	penghindaran	VERB
faba-172	322	18	pajak	pajak	PROPN
faba-172	322	19	pada	pada	PROPN
faba-172	322	20	perusahaan	perusahaan	PROPN
faba-172	322	21	pertambangan	pertambangan	PROPN
faba-172	322	22	yang	yang	PROPN
faba-172	322	23	terdaftar	terdaftar	PROPN
faba-172	322	24	di	di	PROPN
faba-172	322	25	bei	bei	PROPN
faba-172	322	26	periode	periode	PROPN
faba-172	322	27	2014	2014	NUM
faba-172	322	28	-	-	SYM
faba-172	322	29	2018	2018	NUM
faba-172	323	1	[	[	X
faba-172	323	2	the	the	DET
faba-172	323	3	effect	effect	NOUN
faba-172	323	4	of	of	ADP
faba-172	323	5	profitability	profitability	NOUN
faba-172	323	6	,	,	PUNCT
faba-172	323	7	corporate	corporate	ADJ
faba-172	323	8	governance	governance	NOUN
faba-172	323	9	,	,	PUNCT
faba-172	323	10	leverage	leverage	NOUN
faba-172	323	11	,	,	PUNCT
faba-172	323	12	company	company	NOUN
faba-172	323	13	size	size	NOUN
faba-172	323	14	,	,	PUNCT
faba-172	323	15	and	and	CCONJ
faba-172	323	16	sales	sale	NOUN
faba-172	323	17	growth	growth	NOUN
faba-172	323	18	on	on	ADP
faba-172	323	19	tax	tax	NOUN
faba-172	323	20	avoidance	avoidance	NOUN
faba-172	323	21	in	in	ADP
faba-172	323	22	mining	mining	NOUN
faba-172	323	23	companies	company	NOUN
faba-172	323	24	registered	register	VERB
faba-172	323	25	on	on	ADP
faba-172	323	26	bei	bei	NOUN
faba-172	323	27	for	for	ADP
faba-172	323	28	the	the	DET
faba-172	323	29	period	period	NOUN
faba-172	323	30	2014	2014	NUM
faba-172	323	31	-	-	SYM
faba-172	323	32	2018	2018	NUM
faba-172	323	33	]	]	PUNCT
faba-172	323	34	.	.	PUNCT
faba-172	324	1	jurnal	jurnal	ADJ
faba-172	324	2	ecopreneur	ecopreneur	PROPN
faba-172	324	3	(	(	PUNCT
faba-172	324	4	ecopreneur	ecopreneur	PROPN
faba-172	324	5	journal	journal	PROPN
faba-172	324	6	)	)	PUNCT
faba-172	324	7	.	.	PUNCT
faba-172	325	1	4(1	4(1	NOUN
faba-172	325	2	):	):	PUNCT
faba-172	325	3	1–19	1–19	NOUN
faba-172	325	4	.	.	PUNCT
faba-172	326	1	kim	kim	PROPN
faba-172	326	2	,	,	PUNCT
faba-172	326	3	j.-b	j.-b	PROPN
faba-172	326	4	.	.	PUNCT
faba-172	326	5	,	,	PUNCT
faba-172	326	6	y.	y.	PROPN
faba-172	326	7	li	li	PROPN
faba-172	326	8	,	,	PUNCT
faba-172	326	9	and	and	CCONJ
faba-172	326	10	l.	l.	PROPN
faba-172	326	11	zhang	zhang	PROPN
faba-172	326	12	.	.	PROPN
faba-172	326	13	2019	2019	NUM
faba-172	326	14	.	.	PUNCT
faba-172	327	1	penghindaran	penghindaran	ADJ
faba-172	327	2	pajak	pajak	PROPN
faba-172	327	3	korporasi	korporasi	PROPN
faba-172	327	4	dan	dan	PROPN
faba-172	327	5	risikohancurnya	risikohancurnya	PROPN
faba-172	327	6	harga	harga	PROPN
faba-172	327	7	saham	saham	PROPN
faba-172	327	8	:	:	PUNCT
faba-172	327	9	https://doi.org/10.29040/jap.v21i02.1530	https://doi.org/10.29040/jap.v21i02.1530	NOUN
faba-172	327	10	https://doi.org/10.25105/jat.v5i1.5246	https://doi.org/10.25105/jat.v5i1.5246	PROPN
faba-172	327	11	https://doi.org/10.47313/pjsh.v5i2.950	https://doi.org/10.47313/pjsh.v5i2.950	PROPN
faba-172	327	12	http://dx.doi.org/10.2139/ssrn.2619317	http://dx.doi.org/10.2139/ssrn.2619317	PUNCT
faba-172	327	13	https://doi:10.32493	https://doi:10.32493	PROPN
faba-172	327	14	/	/	SYM
faba-172	327	15	jiaup.v6i2.1956	jiaup.v6i2.1956	X
faba-172	327	16	https://doi.org/10.55587/jseb.v2i1.31	https://doi.org/10.55587/jseb.v2i1.31	VERB
faba-172	327	17	sasiska	sasiska	NOUN
faba-172	327	18	rani	rani	NOUN
faba-172	327	19	,	,	PUNCT
faba-172	327	20	meti	meti	PROPN
faba-172	327	21	zuliyana	zuliyana	PROPN
faba-172	327	22	and	and	CCONJ
faba-172	327	23	rizal	rizal	PROPN
faba-172	327	24	effendi/	effendi/	NUM
faba-172	327	25	finance	finance	NOUN
faba-172	327	26	,	,	PUNCT
faba-172	327	27	accounting	accounting	NOUN
faba-172	327	28	and	and	CCONJ
faba-172	327	29	business	business	NOUN
faba-172	327	30	analysis	analysis	NOUN
faba-172	327	31	,	,	PUNCT
faba-172	327	32	volume	volume	NOUN
faba-172	327	33	5	5	NUM
faba-172	327	34	,	,	PUNCT
faba-172	327	35	issue	issue	NOUN
faba-172	327	36	2	2	NUM
faba-172	327	37	,	,	PUNCT
faba-172	327	38	2023	2023	NUM
faba-172	327	39	157	157	NUM
faba-172	327	40	analisis	analisis	NOUN
faba-172	327	41	tingkat	tingkat	PROPN
faba-172	327	42	perusahaan	perusahaan	PROPN
faba-172	328	1	[	[	X
faba-172	328	2	corporate	corporate	ADJ
faba-172	328	3	tax	tax	NOUN
faba-172	328	4	avoidance	avoidance	NOUN
faba-172	328	5	and	and	CCONJ
faba-172	328	6	the	the	DET
faba-172	328	7	risk	risk	NOUN
faba-172	328	8	of	of	ADP
faba-172	328	9	stock	stock	NOUN
faba-172	328	10	price	price	NOUN
faba-172	328	11	crash	crash	NOUN
faba-172	328	12	:	:	PUNCT
faba-172	328	13	company	company	NOUN
faba-172	328	14	level	level	NOUN
faba-172	328	15	analysis	analysis	NOUN
faba-172	328	16	]	]	PUNCT
faba-172	328	17	.	.	PUNCT
faba-172	329	1	jurnal	jurnal	PROPN
faba-172	329	2	akademi	akademi	PROPN
faba-172	329	3	akuntansi	akuntansi	PROPN
faba-172	329	4	dan	dan	PROPN
faba-172	329	5	studi	studi	PROPN
faba-172	329	6	keuangan	keuangan	PROPN
faba-172	329	7	(	(	PUNCT
faba-172	329	8	academy	academy	NOUN
faba-172	329	9	of	of	ADP
faba-172	329	10	accounting	accounting	NOUN
faba-172	329	11	and	and	CCONJ
faba-172	329	12	financial	financial	ADJ
faba-172	329	13	studies	study	NOUN
faba-172	329	14	journal	journal	NOUN
faba-172	329	15	)	)	PUNCT
faba-172	329	16	,	,	PUNCT
faba-172	329	17	23(4	23(4	NOUN
faba-172	329	18	):	):	PUNCT
faba-172	329	19	1–13	1–13	PROPN
faba-172	329	20	.	.	PUNCT
faba-172	330	1	kumalasari	kumalasari	PROPN
faba-172	330	2	,	,	PUNCT
faba-172	330	3	d.	d.	PROPN
faba-172	330	4	,	,	PUNCT
faba-172	330	5	and	and	CCONJ
faba-172	330	6	w.	w.	PROPN
faba-172	330	7	agus	agus	PROPN
faba-172	330	8	.	.	PUNCT
faba-172	331	1	2020	2020	NUM
faba-172	331	2	.	.	PUNCT
faba-172	332	1	pengaruh	pengaruh	NOUN
faba-172	332	2	leverage	leverage	PROPN
faba-172	332	3	dan	dan	PROPN
faba-172	332	4	intensitas	intensitas	PROPN
faba-172	332	5	modal	modal	PROPN
faba-172	332	6	terhadap	terhadap	PROPN
faba-172	332	7	effective	effective	ADJ
faba-172	332	8	tax	tax	NOUN
faba-172	332	9	rate	rate	NOUN
faba-172	332	10	(	(	PUNCT
faba-172	332	11	etr	etr	PROPN
faba-172	332	12	)	)	PUNCT
faba-172	332	13	dengan	dengan	PROPN
faba-172	332	14	profitabilitas	profitabilitas	PROPN
faba-172	332	15	sebagai	sebagai	PROPN
faba-172	332	16	variabel	variabel	PROPN
faba-172	332	17	moderating	moderate	VERB
faba-172	332	18	[	[	X
faba-172	332	19	the	the	DET
faba-172	332	20	effect	effect	NOUN
faba-172	332	21	of	of	ADP
faba-172	332	22	leverage	leverage	NOUN
faba-172	332	23	and	and	CCONJ
faba-172	332	24	capital	capital	NOUN
faba-172	332	25	intensity	intensity	NOUN
faba-172	332	26	on	on	ADP
faba-172	332	27	effective	effective	ADJ
faba-172	332	28	tax	tax	NOUN
faba-172	332	29	rate	rate	NOUN
faba-172	332	30	(	(	PUNCT
faba-172	332	31	etr	etr	PROPN
faba-172	332	32	)	)	PUNCT
faba-172	332	33	with	with	ADP
faba-172	332	34	profitability	profitability	NOUN
faba-172	332	35	as	as	ADP
faba-172	332	36	a	a	DET
faba-172	332	37	moderating	moderate	VERB
faba-172	332	38	variable	variable	NOUN
faba-172	332	39	]	]	PUNCT
faba-172	332	40	.	.	PUNCT
faba-172	333	1	jaka	jaka	PROPN
faba-172	333	2	(	(	PUNCT
faba-172	333	3	jurnal	jurnal	ADJ
faba-172	333	4	akuntansi	akuntansi	PROPN
faba-172	333	5	,	,	PUNCT
faba-172	333	6	keuangan	keuangan	NOUN
faba-172	333	7	,	,	PUNCT
faba-172	333	8	dan	dan	PROPN
faba-172	333	9	auditing	auditing	PROPN
faba-172	333	10	[	[	X
faba-172	333	11	accounting	accounting	NOUN
faba-172	333	12	,	,	PUNCT
faba-172	333	13	finance	finance	NOUN
faba-172	333	14	and	and	CCONJ
faba-172	333	15	auditing	auditing	NOUN
faba-172	333	16	journal	journal	NOUN
faba-172	333	17	]	]	X
faba-172	333	18	)	)	PUNCT
faba-172	333	19	,	,	PUNCT
faba-172	333	20	1(2	1(2	NUM
faba-172	333	21	):	):	PUNCT
faba-172	333	22	53	53	NUM
faba-172	333	23	-	-	SYM
faba-172	333	24	66	66	NUM
faba-172	333	25	.	.	PUNCT
faba-172	334	1	https://doi:10.56696	https://doi:10.56696	NOUN
faba-172	334	2	/	/	SYM
faba-172	334	3	jaka.v1i2.4281	jaka.v1i2.4281	PROPN
faba-172	334	4	.	.	PUNCT
faba-172	335	1	kurniasih	kurniasih	PROPN
faba-172	335	2	,	,	PUNCT
faba-172	335	3	n.	n.	NOUN
faba-172	335	4	,	,	PUNCT
faba-172	335	5	and	and	CCONJ
faba-172	335	6	hermanto	hermanto	NOUN
faba-172	335	7	.	.	PUNCT
faba-172	336	1	2020	2020	NUM
faba-172	336	2	.	.	PUNCT
faba-172	337	1	pengaruh	pengaruh	NOUN
faba-172	337	2	sales	sale	NOUN
faba-172	337	3	growth	growth	NOUN
faba-172	337	4	,	,	PUNCT
faba-172	337	5	leverage	leverage	NOUN
faba-172	337	6	,	,	PUNCT
faba-172	337	7	kualitas	kualita	NOUN
faba-172	337	8	audit	audit	PROPN
faba-172	337	9	dan	dan	PROPN
faba-172	337	10	ukuran	ukuran	PROPN
faba-172	337	11	perusahaan	perusahaan	PROPN
faba-172	337	12	terhadap	terhadap	PROPN
faba-172	337	13	penghindaran	penghindaran	VERB
faba-172	337	14	pajak	pajak	ADV
faba-172	338	1	[	[	X
faba-172	338	2	the	the	DET
faba-172	338	3	influence	influence	NOUN
faba-172	338	4	of	of	ADP
faba-172	338	5	sales	sale	NOUN
faba-172	338	6	growth	growth	NOUN
faba-172	338	7	,	,	PUNCT
faba-172	338	8	leverage	leverage	NOUN
faba-172	338	9	,	,	PUNCT
faba-172	338	10	audit	audit	NOUN
faba-172	338	11	quality	quality	NOUN
faba-172	338	12	and	and	CCONJ
faba-172	338	13	company	company	NOUN
faba-172	338	14	size	size	NOUN
faba-172	338	15	on	on	ADP
faba-172	338	16	tax	tax	NOUN
faba-172	338	17	avoidance	avoidance	NOUN
faba-172	338	18	]	]	PUNCT
faba-172	338	19	.	.	PUNCT
faba-172	339	1	jurnal	jurnal	ADJ
faba-172	339	2	civitas	civitas	X
faba-172	339	3	academika	academika	X
faba-172	339	4	ekonomi	ekonomi	PROPN
faba-172	339	5	(	(	PUNCT
faba-172	339	6	journal	journal	NOUN
faba-172	339	7	of	of	ADP
faba-172	339	8	economics	economics	PROPN
faba-172	339	9	academic	academic	ADJ
faba-172	339	10	community	community	NOUN
faba-172	339	11	)	)	PUNCT
faba-172	339	12	,	,	PUNCT
faba-172	339	13	1(1	1(1	NUM
faba-172	339	14	)	)	PUNCT
faba-172	339	15	,	,	PUNCT
faba-172	339	16	171–179	171–179	NUM
faba-172	339	17	.	.	PUNCT
faba-172	339	18	kurniasih	kurniasih	PROPN
faba-172	339	19	,	,	PUNCT
faba-172	339	20	t.	t.	NOUN
faba-172	339	21	,	,	PUNCT
faba-172	339	22	and	and	CCONJ
faba-172	339	23	m.	m.	NOUN
faba-172	339	24	m.	m.	PROPN
faba-172	339	25	r.	r.	PROPN
faba-172	339	26	sari	sari	PROPN
faba-172	339	27	.	.	PUNCT
faba-172	340	1	2013	2013	NUM
faba-172	340	2	.	.	PUNCT
faba-172	341	1	pengaruh	pengaruh	NOUN
faba-172	341	2	return	return	VERB
faba-172	341	3	on	on	ADP
faba-172	341	4	assets	asset	NOUN
faba-172	341	5	,	,	PUNCT
faba-172	341	6	leverage	leverage	NOUN
faba-172	341	7	,	,	PUNCT
faba-172	341	8	corporate	corporate	ADJ
faba-172	341	9	governance	governance	NOUN
faba-172	341	10	,	,	PUNCT
faba-172	341	11	ukuran	ukuran	PROPN
faba-172	341	12	perusahaan	perusahaan	PROPN
faba-172	341	13	dan	dan	PROPN
faba-172	341	14	kompensasi	kompensasi	PROPN
faba-172	341	15	rugi	rugi	PROPN
faba-172	341	16	fiskal	fiskal	PROPN
faba-172	341	17	pada	pada	PROPN
faba-172	341	18	tax	tax	NOUN
faba-172	341	19	avoidance	avoidance	NOUN
faba-172	341	20	[	[	X
faba-172	341	21	the	the	DET
faba-172	341	22	influence	influence	NOUN
faba-172	341	23	of	of	ADP
faba-172	341	24	return	return	NOUN
faba-172	341	25	on	on	ADP
faba-172	341	26	assets	asset	NOUN
faba-172	341	27	,	,	PUNCT
faba-172	341	28	leverage	leverage	NOUN
faba-172	341	29	,	,	PUNCT
faba-172	341	30	corporate	corporate	ADJ
faba-172	341	31	governance	governance	NOUN
faba-172	341	32	,	,	PUNCT
faba-172	341	33	company	company	NOUN
faba-172	341	34	size	size	NOUN
faba-172	341	35	and	and	CCONJ
faba-172	341	36	fiscal	fiscal	ADJ
faba-172	341	37	loss	loss	NOUN
faba-172	341	38	compensation	compensation	NOUN
faba-172	341	39	on	on	ADP
faba-172	341	40	tax	tax	NOUN
faba-172	341	41	avoidance	avoidance	NOUN
faba-172	341	42	]	]	PUNCT
faba-172	341	43	.	.	PUNCT
faba-172	342	1	buletin	buletin	PROPN
faba-172	342	2	studi	studi	PROPN
faba-172	342	3	ekonomi	ekonomi	PROPN
faba-172	342	4	(	(	PUNCT
faba-172	342	5	bulletin	bulletin	NOUN
faba-172	342	6	of	of	ADP
faba-172	342	7	economic	economic	ADJ
faba-172	342	8	studies	study	NOUN
faba-172	342	9	)	)	PUNCT
faba-172	342	10	,	,	PUNCT
faba-172	342	11	18(1	18(1	NUM
faba-172	342	12	):	):	PUNCT
faba-172	342	13	58–66	58–66	NUM
faba-172	342	14	.	.	PUNCT
faba-172	343	1	lestari	lestari	PROPN
faba-172	343	2	,	,	PUNCT
faba-172	343	3	p.	p.	PROPN
faba-172	343	4	g.	g.	PROPN
faba-172	343	5	,	,	PUNCT
faba-172	343	6	2020	2020	NUM
faba-172	343	7	.	.	PUNCT
faba-172	344	1	pengaruh	pengaruh	NOUN
faba-172	344	2	tax	tax	NOUN
faba-172	344	3	planning	planning	NOUN
faba-172	344	4	dan	dan	PROPN
faba-172	344	5	leverage	leverage	PROPN
faba-172	344	6	terhadap	terhadap	PROPN
faba-172	344	7	nilai	nilai	PROPN
faba-172	344	8	perusahaan	perusahaan	PROPN
faba-172	344	9	(	(	PUNCT
faba-172	344	10	penelitian	penelitian	PROPN
faba-172	344	11	pada	pada	PROPN
faba-172	344	12	perusahaan	perusahaan	PROPN
faba-172	344	13	pertambangan	pertambangan	PROPN
faba-172	344	14	yang	yang	PROPN
faba-172	344	15	terdaftar	terdaftar	PROPN
faba-172	344	16	di	di	PROPN
faba-172	344	17	bursa	bursa	PROPN
faba-172	344	18	efek	efek	NOUN
faba-172	344	19	indonesia	indonesia	PROPN
faba-172	344	20	2016	2016	NUM
faba-172	344	21	-	-	SYM
faba-172	344	22	2018	2018	NUM
faba-172	344	23	)	)	PUNCT
faba-172	345	1	[	[	X
faba-172	345	2	the	the	DET
faba-172	345	3	effect	effect	NOUN
faba-172	345	4	of	of	ADP
faba-172	345	5	tax	tax	NOUN
faba-172	345	6	planning	planning	NOUN
faba-172	345	7	and	and	CCONJ
faba-172	345	8	leverage	leverage	NOUN
faba-172	345	9	on	on	ADP
faba-172	345	10	company	company	NOUN
faba-172	345	11	value	value	NOUN
faba-172	345	12	(	(	PUNCT
faba-172	345	13	research	research	NOUN
faba-172	345	14	on	on	ADP
faba-172	345	15	mining	mining	NOUN
faba-172	345	16	companies	company	NOUN
faba-172	345	17	listed	list	VERB
faba-172	345	18	on	on	ADP
faba-172	345	19	the	the	DET
faba-172	345	20	indonesian	indonesian	ADJ
faba-172	345	21	stock	stock	PROPN
faba-172	345	22	exchange	exchange	PROPN
faba-172	345	23	2016	2016	NUM
faba-172	345	24	-	-	SYM
faba-172	345	25	2018	2018	NUM
faba-172	345	26	)	)	PUNCT
faba-172	345	27	]	]	PUNCT
faba-172	345	28	.	.	PUNCT
faba-172	346	1	jurnal	jurnal	ADJ
faba-172	346	2	penelitian	penelitian	PROPN
faba-172	346	3	ekonomi	ekonomi	PROPN
faba-172	346	4	dan	dan	PROPN
faba-172	346	5	akuntansi	akuntansi	PROPN
faba-172	346	6	(	(	PUNCT
faba-172	346	7	economic	economic	ADJ
faba-172	346	8	and	and	CCONJ
faba-172	346	9	accounting	accounting	NOUN
faba-172	346	10	research	research	NOUN
faba-172	346	11	journal	journal	PROPN
faba-172	346	12	)	)	PUNCT
faba-172	346	13	,	,	PUNCT
faba-172	346	14	5(3	5(3	NUM
faba-172	346	15	):	):	PUNCT
faba-172	346	16	256	256	NUM
faba-172	346	17	-	-	SYM
faba-172	346	18	261	261	NUM
faba-172	346	19	.	.	PUNCT
faba-172	347	1	lolana	lolana	PROPN
faba-172	347	2	,	,	PUNCT
faba-172	347	3	f.	f.	PROPN
faba-172	347	4	l.	l.	PROPN
faba-172	347	5	,	,	PUNCT
faba-172	347	6	and	and	CCONJ
faba-172	347	7	s.	s.	PROPN
faba-172	347	8	dwimulyani	dwimulyani	PROPN
faba-172	347	9	.	.	PUNCT
faba-172	348	1	2019	2019	NUM
faba-172	348	2	.	.	PUNCT
faba-172	349	1	pengaruh	pengaruh	VERB
faba-172	349	2	good	good	ADJ
faba-172	349	3	corporate	corporate	ADJ
faba-172	349	4	governance	governance	NOUN
faba-172	349	5	terhadap	terhadap	PROPN
faba-172	349	6	manajemen	manajeman	NOUN
faba-172	349	7	laba	laba	PROPN
faba-172	349	8	dengan	dengan	PROPN
faba-172	349	9	tax	tax	PROPN
faba-172	349	10	avoidance	avoidance	PROPN
faba-172	349	11	sebagai	sebagai	PROPN
faba-172	349	12	variabel	variabel	NOUN
faba-172	349	13	intervening	intervene	VERB
faba-172	349	14	[	[	X
faba-172	349	15	the	the	DET
faba-172	349	16	influence	influence	NOUN
faba-172	349	17	of	of	ADP
faba-172	349	18	good	good	ADJ
faba-172	349	19	corporate	corporate	ADJ
faba-172	349	20	governance	governance	NOUN
faba-172	349	21	on	on	ADP
faba-172	349	22	earnings	earning	NOUN
faba-172	349	23	management	management	NOUN
faba-172	349	24	with	with	ADP
faba-172	349	25	tax	tax	NOUN
faba-172	349	26	avoidance	avoidance	NOUN
faba-172	349	27	as	as	ADP
faba-172	349	28	an	an	DET
faba-172	349	29	intervening	intervene	VERB
faba-172	349	30	variable	variable	NOUN
faba-172	349	31	]	]	X
faba-172	349	32	.	.	PUNCT
faba-172	350	1	in	in	ADP
faba-172	350	2	proceedings	proceeding	NOUN
faba-172	350	3	of	of	ADP
faba-172	350	4	the	the	DET
faba-172	350	5	expert	expert	ADJ
faba-172	350	6	national	national	ADJ
faba-172	350	7	seminar	seminar	NOUN
faba-172	350	8	.	.	PUNCT
faba-172	351	1	2	2	NUM
faba-172	351	2	-	-	SYM
faba-172	351	3	49	49	NUM
faba-172	351	4	.	.	PUNCT
faba-172	352	1	manafi	manafi	PROPN
faba-172	352	2	,	,	PUNCT
faba-172	352	3	m.	m.	NOUN
faba-172	352	4	2017	2017	NUM
faba-172	352	5	.	.	PUNCT
faba-172	353	1	manajemen	manajeman	NOUN
faba-172	353	2	keuangan	keuangan	VERB
faba-172	353	3	[	[	X
faba-172	353	4	financial	financial	ADJ
faba-172	353	5	management	management	NOUN
faba-172	353	6	]	]	PUNCT
faba-172	353	7	.	.	PUNCT
faba-172	354	1	yogyakarta	yogyakarta	PROPN
faba-172	354	2	:	:	PUNCT
faba-172	355	1	bppe	bppe	PROPN
faba-172	355	2	.	.	PUNCT
faba-172	356	1	maulana	maulana	PROPN
faba-172	356	2	,	,	PUNCT
faba-172	356	3	i.	i.	PROPN
faba-172	356	4	a.	a.	PROPN
faba-172	356	5	2020	2020	NUM
faba-172	356	6	.	.	PUNCT
faba-172	357	1	faktor	faktor	NOUN
faba-172	357	2	-	-	PUNCT
faba-172	357	3	faktor	faktor	PROPN
faba-172	357	4	yang	yang	PROPN
faba-172	357	5	mempengaruhi	mempengaruhi	PROPN
faba-172	357	6	agresivitas	agresivita	VERB
faba-172	357	7	pajak	pajak	PROPN
faba-172	357	8	pada	pada	PROPN
faba-172	357	9	perusahaan	perusahaan	PROPN
faba-172	357	10	properti	properti	PROPN
faba-172	357	11	dan	dan	PROPN
faba-172	357	12	real	real	ADJ
faba-172	357	13	estate	estate	NOUN
faba-172	358	1	[	[	X
faba-172	358	2	factors	factor	NOUN
faba-172	358	3	affecting	affect	VERB
faba-172	358	4	tax	tax	NOUN
faba-172	358	5	aggressiveness	aggressiveness	NOUN
faba-172	358	6	in	in	ADP
faba-172	358	7	property	property	NOUN
faba-172	358	8	and	and	CCONJ
faba-172	358	9	real	real	ADJ
faba-172	358	10	estate	estate	NOUN
faba-172	358	11	companies	company	NOUN
faba-172	358	12	]	]	PUNCT
faba-172	358	13	.	.	PUNCT
faba-172	359	1	krisna	krisna	PROPN
faba-172	359	2	:	:	PUNCT
faba-172	359	3	kumpulan	kumpulan	PROPN
faba-172	359	4	riset	riset	PROPN
faba-172	359	5	akuntansi	akuntansi	PROPN
faba-172	359	6	(	(	PUNCT
faba-172	359	7	collection	collection	NOUN
faba-172	359	8	of	of	ADP
faba-172	359	9	accounting	accounting	NOUN
faba-172	359	10	research	research	NOUN
faba-172	359	11	)	)	PUNCT
faba-172	359	12	,	,	PUNCT
faba-172	359	13	12(1	12(1	NUM
faba-172	359	14	):	):	PUNCT
faba-172	359	15	13	13	NUM
faba-172	359	16	-	-	SYM
faba-172	359	17	20	20	NUM
faba-172	359	18	.	.	PUNCT
faba-172	360	1	https://doi:10.22225	https://doi:10.22225	PROPN
faba-172	360	2	/	/	SYM
faba-172	360	3	kr.12.1.1873.13	kr.12.1.1873.13	PROPN
faba-172	360	4	-	-	PUNCT
faba-172	360	5	20	20	NUM
faba-172	360	6	.	.	PUNCT
faba-172	361	1	mulyani	mulyani	PROPN
faba-172	361	2	,	,	PUNCT
faba-172	361	3	s.	s.	PROPN
faba-172	361	4	,	,	PUNCT
faba-172	361	5	m.	m.	PROPN
faba-172	361	6	s.	s.	PROPN
faba-172	361	7	theorupun	theorupun	PROPN
faba-172	361	8	,	,	PUNCT
faba-172	361	9	and	and	CCONJ
faba-172	361	10	y.	y.	PROPN
faba-172	361	11	n.	n.	PROPN
faba-172	361	12	d.	d.	PROPN
faba-172	361	13	pratiwi	pratiwi	NOUN
faba-172	361	14	.	.	PUNCT
faba-172	362	1	2021	2021	NUM
faba-172	362	2	.	.	PUNCT
faba-172	363	1	pengaruh	pengaruh	NOUN
faba-172	363	2	profitabilitas	profitabilita	NOUN
faba-172	363	3	,	,	PUNCT
faba-172	363	4	size	size	NOUN
faba-172	363	5	,	,	PUNCT
faba-172	363	6	leverage	leverage	NOUN
faba-172	363	7	dan	dan	PROPN
faba-172	363	8	capital	capital	PROPN
faba-172	363	9	intensity	intensity	PROPN
faba-172	363	10	ratio	ratio	PROPN
faba-172	363	11	terhadap	terhadap	PROPN
faba-172	363	12	tax	tax	PROPN
faba-172	363	13	avoidance	avoidance	NOUN
faba-172	364	1	pada	pada	PROPN
faba-172	364	2	perusahaan	perusahaan	PROPN
faba-172	364	3	sektor	sektor	PROPN
faba-172	364	4	property	property	PROPN
faba-172	364	5	dan	dan	PROPN
faba-172	364	6	real	real	ADJ
faba-172	364	7	estate	estate	NOUN
faba-172	364	8	yang	yang	PROPN
faba-172	364	9	terdaftar	terdaftar	PROPN
faba-172	364	10	di	di	PROPN
faba-172	364	11	bursa	bursa	PROPN
faba-172	364	12	efek	efek	NOUN
faba-172	364	13	indonesia	indonesia	PROPN
faba-172	364	14	(	(	PUNCT
faba-172	364	15	bei	bei	PROPN
faba-172	364	16	)	)	PUNCT
faba-172	364	17	periode	periode	NOUN
faba-172	364	18	2015	2015	NUM
faba-172	364	19	-	-	SYM
faba-172	364	20	2019	2019	NUM
faba-172	365	1	[	[	PUNCT
faba-172	365	2	the	the	DET
faba-172	365	3	effect	effect	NOUN
faba-172	365	4	of	of	ADP
faba-172	365	5	profitability	profitability	NOUN
faba-172	365	6	,	,	PUNCT
faba-172	365	7	size	size	NOUN
faba-172	365	8	,	,	PUNCT
faba-172	365	9	leverage	leverage	NOUN
faba-172	365	10	and	and	CCONJ
faba-172	365	11	capital	capital	NOUN
faba-172	365	12	intensity	intensity	NOUN
faba-172	365	13	ratio	ratio	NOUN
faba-172	365	14	on	on	ADP
faba-172	365	15	tax	tax	NOUN
faba-172	365	16	avoidance	avoidance	NOUN
faba-172	365	17	in	in	ADP
faba-172	365	18	property	property	NOUN
faba-172	365	19	and	and	CCONJ
faba-172	365	20	real	real	ADJ
faba-172	365	21	estate	estate	NOUN
faba-172	365	22	sector	sector	NOUN
faba-172	365	23	companies	company	NOUN
faba-172	365	24	listed	list	VERB
faba-172	365	25	on	on	ADP
faba-172	365	26	the	the	DET
faba-172	365	27	indonesia	indonesia	PROPN
faba-172	365	28	stock	stock	PROPN
faba-172	365	29	exchange	exchange	PROPN
faba-172	365	30	(	(	PUNCT
faba-172	365	31	bei	bei	PROPN
faba-172	365	32	)	)	PUNCT
faba-172	365	33	for	for	ADP
faba-172	365	34	the	the	DET
faba-172	365	35	period	period	NOUN
faba-172	365	36	2015	2015	NUM
faba-172	365	37	-	-	SYM
faba-172	365	38	2019	2019	NUM
faba-172	365	39	]	]	PUNCT
faba-172	365	40	.	.	PUNCT
faba-172	366	1	jurnal	jurnal	PROPN
faba-172	366	2	ilmu	ilmu	PROPN
faba-172	366	3	manajemen	manajeman	NOUN
faba-172	366	4	dan	dan	PROPN
faba-172	366	5	akuntansi	akuntansi	PROPN
faba-172	366	6	(	(	PUNCT
faba-172	366	7	journal	journal	NOUN
faba-172	366	8	of	of	ADP
faba-172	366	9	management	management	NOUN
faba-172	366	10	and	and	CCONJ
faba-172	366	11	accounting	accounting	NOUN
faba-172	366	12	sciences	science	NOUN
faba-172	366	13	)	)	PUNCT
faba-172	366	14	,	,	PUNCT
faba-172	366	15	9(2	9(2	NUM
faba-172	366	16	):	):	PUNCT
faba-172	366	17	137	137	NUM
faba-172	366	18	-	-	SYM
faba-172	366	19	146	146	NUM
faba-172	366	20	.	.	PUNCT
faba-172	367	1	muslim	muslim	PROPN
faba-172	367	2	,	,	PUNCT
faba-172	367	3	a.b	a.b	PROPN
faba-172	367	4	.	.	PROPN
faba-172	367	5	,	,	PUNCT
faba-172	367	6	and	and	CCONJ
faba-172	367	7	nengzih	nengzih	NOUN
faba-172	367	8	.	.	PUNCT
faba-172	368	1	2021	2021	NUM
faba-172	368	2	.	.	PUNCT
faba-172	369	1	pengaruh	pengaruh	NOUN
faba-172	369	2	profitabilitas	profitabilita	VERB
faba-172	369	3	dan	dan	PROPN
faba-172	369	4	corporate	corporate	PROPN
faba-172	369	5	governance	governance	NOUN
faba-172	369	6	terhadap	terhadap	PROPN
faba-172	369	7	tax	tax	NOUN
faba-172	369	8	avoidance	avoidance	NOUN
faba-172	369	9	(	(	PUNCT
faba-172	369	10	studi	studi	PROPN
faba-172	369	11	empiris	empiris	PROPN
faba-172	369	12	pada	pada	PROPN
faba-172	369	13	manufaktur	manufaktur	PROPN
faba-172	369	14	yang	yang	PROPN
faba-172	369	15	terdaftar	terdaftar	PROPN
faba-172	369	16	di	di	PROPN
faba-172	369	17	bursa	bursa	PROPN
faba-172	369	18	efek	efek	NOUN
faba-172	369	19	indonesia	indonesia	PROPN
faba-172	369	20	tahun	tahun	PROPN
faba-172	369	21	20122016	20122016	NUM
faba-172	369	22	)	)	PUNCT
faba-172	370	1	[	[	X
faba-172	370	2	the	the	DET
faba-172	370	3	influence	influence	NOUN
faba-172	370	4	of	of	ADP
faba-172	370	5	profitability	profitability	NOUN
faba-172	370	6	and	and	CCONJ
faba-172	370	7	corporate	corporate	ADJ
faba-172	370	8	governance	governance	NOUN
faba-172	370	9	on	on	ADP
faba-172	370	10	tax	tax	NOUN
faba-172	370	11	avoidance	avoidance	NOUN
faba-172	370	12	(	(	PUNCT
faba-172	370	13	empirical	empirical	ADJ
faba-172	370	14	study	study	NOUN
faba-172	370	15	on	on	ADP
faba-172	370	16	manufacturers	manufacturer	NOUN
faba-172	370	17	listed	list	VERB
faba-172	370	18	on	on	ADP
faba-172	370	19	the	the	DET
faba-172	370	20	indonesia	indonesia	PROPN
faba-172	370	21	stock	stock	PROPN
faba-172	370	22	exchange	exchange	PROPN
faba-172	370	23	2012	2012	NUM
faba-172	370	24	-	-	SYM
faba-172	370	25	2016	2016	NUM
faba-172	370	26	)	)	PUNCT
faba-172	370	27	]	]	PUNCT
faba-172	370	28	.	.	PUNCT
faba-172	371	1	jurnal	jurnal	PROPN
faba-172	371	2	akuntansi	akuntansi	PROPN
faba-172	371	3	bisnis	bisnis	PROPN
faba-172	371	4	pelita	pelita	PROPN
faba-172	371	5	bangsa	bangsa	PROPN
faba-172	371	6	(	(	PUNCT
faba-172	371	7	pelita	pelita	PROPN
faba-172	371	8	bangsa	bangsa	PROPN
faba-172	371	9	business	business	PROPN
faba-172	371	10	accounting	accounting	PROPN
faba-172	371	11	journal	journal	PROPN
faba-172	371	12	)	)	PUNCT
faba-172	371	13	.	.	PUNCT
faba-172	372	1	5(02	5(02	NUM
faba-172	372	2	):	):	PUNCT
faba-172	372	3	130	130	NUM
faba-172	372	4	-	-	SYM
faba-172	372	5	152	152	NUM
faba-172	372	6	.	.	PUNCT
faba-172	373	1	https://doi.org/10.37366/akubis.v5i02.140	https://doi.org/10.37366/akubis.v5i02.140	ADJ
faba-172	373	2	mustika	mustika	PROPN
faba-172	373	3	,	,	PUNCT
faba-172	373	4	r.	r.	PROPN
faba-172	373	5	,	,	PUNCT
faba-172	373	6	v.	v.	ADV
faba-172	373	7	,	,	PUNCT
faba-172	373	8	and	and	CCONJ
faba-172	373	9	a.	a.	NOUN
faba-172	373	10	silfi	silfi	NOUN
faba-172	373	11	.	.	PUNCT
faba-172	374	1	2017	2017	NUM
faba-172	374	2	.	.	PUNCT
faba-172	375	1	pengaruh	pengaruh	VERB
faba-172	375	2	corporate	corporate	ADJ
faba-172	375	3	social	social	ADJ
faba-172	375	4	responsibility	responsibility	NOUN
faba-172	375	5	,	,	PUNCT
faba-172	375	6	ukuran	ukuran	PROPN
faba-172	375	7	perusahaan	perusahaan	PROPN
faba-172	375	8	,	,	PUNCT
faba-172	375	9	profitabilitas	profitabilita	NOUN
faba-172	375	10	,	,	PUNCT
faba-172	375	11	leverage	leverage	NOUN
faba-172	375	12	,	,	PUNCT
faba-172	375	13	capital	capital	NOUN
faba-172	375	14	intensity	intensity	NOUN
faba-172	375	15	dan	dan	PROPN
faba-172	375	16	kepemilikan	kepemilikan	PROPN
faba-172	375	17	keluarga	keluarga	PROPN
faba-172	375	18	terhadap	terhadap	PROPN
faba-172	375	19	agresivitas	agresivita	VERB
faba-172	375	20	pajak	pajak	ADV
faba-172	375	21	(	(	PUNCT
faba-172	375	22	studi	studi	PROPN
faba-172	375	23	empiris	empiris	PROPN
faba-172	375	24	pada	pada	PROPN
faba-172	375	25	perusahaan	perusahaan	PROPN
faba-172	375	26	pertambangan	pertambangan	PROPN
faba-172	375	27	dan	dan	PROPN
faba-172	375	28	pertanian	pertanian	PROPN
faba-172	375	29	yang	yang	PROPN
faba-172	375	30	terdaftar	terdaftar	PROPN
faba-172	375	31	di	di	PROPN
faba-172	375	32	bursa	bursa	PROPN
faba-172	375	33	efek	efek	NOUN
faba-172	375	34	indonesia	indonesia	PROPN
faba-172	376	1	[	[	X
faba-172	376	2	the	the	DET
faba-172	376	3	influence	influence	NOUN
faba-172	376	4	of	of	ADP
faba-172	376	5	corporate	corporate	ADJ
faba-172	376	6	social	social	ADJ
faba-172	376	7	responsibility	responsibility	NOUN
faba-172	376	8	,	,	PUNCT
faba-172	376	9	company	company	NOUN
faba-172	376	10	size	size	NOUN
faba-172	376	11	,	,	PUNCT
faba-172	376	12	profitability	profitability	NOUN
faba-172	376	13	,	,	PUNCT
faba-172	376	14	leverage	leverage	NOUN
faba-172	376	15	,	,	PUNCT
faba-172	376	16	capital	capital	NOUN
faba-172	376	17	intensity	intensity	NOUN
faba-172	376	18	and	and	CCONJ
faba-172	376	19	family	family	NOUN
faba-172	376	20	ownership	ownership	NOUN
faba-172	376	21	on	on	ADP
faba-172	376	22	tax	tax	NOUN
faba-172	376	23	aggressiveness	aggressiveness	NOUN
faba-172	376	24	(	(	PUNCT
faba-172	376	25	empirical	empirical	ADJ
faba-172	376	26	study	study	NOUN
faba-172	376	27	on	on	ADP
faba-172	376	28	mining	mining	NOUN
faba-172	376	29	and	and	CCONJ
faba-172	376	30	agricultural	agricultural	ADJ
faba-172	376	31	companies	company	NOUN
faba-172	376	32	listed	list	VERB
faba-172	376	33	on	on	ADP
faba-172	376	34	the	the	DET
faba-172	376	35	indonesian	indonesian	ADJ
faba-172	376	36	stock	stock	PROPN
faba-172	376	37	exchange	exchange	PROPN
faba-172	376	38	]	]	PUNCT
faba-172	376	39	.	.	PUNCT
faba-172	377	1	jurnal	jurnal	PROPN
faba-172	377	2	online	online	PROPN
faba-172	377	3	mahasiswa	mahasiswa	PROPN
faba-172	377	4	fakultas	fakulta	VERB
faba-172	377	5	ekonomi	ekonomi	NOUN
faba-172	377	6	universitas	universita	NOUN
faba-172	377	7	riau	riau	PROPN
faba-172	377	8	(	(	PUNCT
faba-172	377	9	online	online	PROPN
faba-172	377	10	journal	journal	NOUN
faba-172	377	11	for	for	ADP
faba-172	377	12	students	student	NOUN
faba-172	377	13	of	of	ADP
faba-172	377	14	the	the	DET
faba-172	377	15	faculty	faculty	NOUN
faba-172	377	16	of	of	ADP
faba-172	377	17	economics	economic	NOUN
faba-172	377	18	,	,	PUNCT
faba-172	377	19	university	university	NOUN
faba-172	377	20	of	of	ADP
faba-172	377	21	riau	riau	PROPN
faba-172	377	22	)	)	PUNCT
faba-172	377	23	,	,	PUNCT
faba-172	377	24	4(1	4(1	NOUN
faba-172	377	25	):	):	PUNCT
faba-172	377	26	1886–1900	1886–1900	NUM
faba-172	377	27	.	.	PUNCT
faba-172	378	1	nanningsih	nanningsih	PROPN
faba-172	378	2	,	,	PUNCT
faba-172	378	3	d.	d.	PROPN
faba-172	378	4	,	,	PUNCT
faba-172	378	5	and	and	CCONJ
faba-172	378	6	r.	r.	PROPN
faba-172	378	7	d.	d.	PROPN
faba-172	378	8	santi	santi	PROPN
faba-172	378	9	.	.	PROPN
faba-172	378	10	2023	2023	NUM
faba-172	378	11	.	.	PUNCT
faba-172	379	1	peran	peran	PROPN
faba-172	379	2	pemoderasi	pemoderasi	PROPN
faba-172	379	3	ukuran	ukuran	PROPN
faba-172	379	4	perusahaan	perusahaan	PROPN
faba-172	379	5	terhadap	terhadap	PROPN
faba-172	379	6	hubungan	hubungan	PROPN
faba-172	379	7	antara	antara	PROPN
faba-172	379	8	faktor	faktor	PROPN
faba-172	379	9	keuangan	keuangan	PROPN
faba-172	379	10	dan	dan	PROPN
faba-172	379	11	penghindaran	penghindaran	VERB
faba-172	379	12	pajak	pajak	ADV
faba-172	379	13	:	:	PUNCT
faba-172	379	14	bukti	bukti	VERB
faba-172	379	15	dari	dari	PROPN
faba-172	379	16	sektor	sektor	PROPN
faba-172	379	17	industri	industri	PROPN
faba-172	379	18	kimia	kimia	PROPN
faba-172	379	19	dan	dan	PROPN
faba-172	379	20	dasar	dasar	VERB
faba-172	379	21	di	di	PROPN
faba-172	379	22	indonesia	indonesia	PROPN
faba-172	380	1	[	[	X
faba-172	380	2	the	the	DET
faba-172	380	3	moderating	moderate	VERB
faba-172	380	4	role	role	NOUN
faba-172	380	5	of	of	ADP
faba-172	380	6	company	company	NOUN
faba-172	380	7	size	size	NOUN
faba-172	380	8	on	on	ADP
faba-172	380	9	the	the	DET
faba-172	380	10	relationship	relationship	NOUN
faba-172	380	11	between	between	ADP
faba-172	380	12	financial	financial	ADJ
faba-172	380	13	factors	factor	NOUN
faba-172	380	14	and	and	CCONJ
faba-172	380	15	tax	tax	NOUN
faba-172	380	16	avoidance	avoidance	NOUN
faba-172	380	17	:	:	PUNCT
faba-172	380	18	evidence	evidence	NOUN
faba-172	380	19	from	from	ADP
faba-172	380	20	the	the	DET
faba-172	380	21	chemical	chemical	NOUN
faba-172	380	22	and	and	CCONJ
faba-172	380	23	basic	basic	ADJ
faba-172	380	24	industrial	industrial	ADJ
faba-172	380	25	sector	sector	NOUN
faba-172	380	26	in	in	ADP
faba-172	380	27	indonesia	indonesia	PROPN
faba-172	380	28	]	]	PUNCT
faba-172	380	29	.	.	PUNCT
faba-172	381	1	academia	academia	PROPN
faba-172	381	2	open	open	PROPN
faba-172	381	3	.	.	PUNCT
faba-172	382	1	8(1	8(1	NOUN
faba-172	382	2	)	)	PUNCT
faba-172	382	3	.	.	PUNCT
faba-172	383	1	permata	permata	PROPN
faba-172	383	2	,	,	PUNCT
faba-172	383	3	a.	a.	PROPN
faba-172	383	4	d.	d.	PROPN
faba-172	383	5	,	,	PUNCT
faba-172	383	6	s.	s.	PROPN
faba-172	383	7	nurlaela	nurlaela	PROPN
faba-172	383	8	,	,	PUNCT
faba-172	383	9	e.	e.	PROPN
faba-172	383	10	m.	m.	PROPN
faba-172	383	11	wahyuningsih	wahyuningsih	PROPN
faba-172	383	12	.	.	PUNCT
faba-172	384	1	2018	2018	NUM
faba-172	384	2	.	.	PUNCT
faba-172	385	1	pengaruh	pengaruh	NOUN
faba-172	385	2	size	size	NOUN
faba-172	385	3	,	,	PUNCT
faba-172	385	4	age	age	NOUN
faba-172	385	5	,	,	PUNCT
faba-172	385	6	profitability	profitability	NOUN
faba-172	385	7	,	,	PUNCT
faba-172	385	8	leverage	leverage	NOUN
faba-172	385	9	dan	dan	PROPN
faba-172	385	10	sales	sales	PROPN
faba-172	385	11	growth	growth	PROPN
faba-172	385	12	terhadap	terhadap	PROPN
faba-172	385	13	tax	tax	NOUN
faba-172	385	14	avoidance	avoidance	NOUN
faba-172	386	1	[	[	X
faba-172	386	2	the	the	DET
faba-172	386	3	influence	influence	NOUN
faba-172	386	4	of	of	ADP
faba-172	386	5	size	size	NOUN
faba-172	386	6	,	,	PUNCT
faba-172	386	7	age	age	NOUN
faba-172	386	8	,	,	PUNCT
faba-172	386	9	profitability	profitability	NOUN
faba-172	386	10	,	,	PUNCT
faba-172	386	11	leverage	leverage	NOUN
faba-172	386	12	and	and	CCONJ
faba-172	386	13	sales	sale	NOUN
faba-172	386	14	growth	growth	NOUN
faba-172	386	15	on	on	ADP
faba-172	386	16	tax	tax	NOUN
faba-172	386	17	avoidance	avoidance	NOUN
faba-172	386	18	]	]	PUNCT
faba-172	386	19	.	.	PUNCT
faba-172	387	1	jurnal	jurnal	PROPN
faba-172	387	2	akuntansi	akuntansi	PROPN
faba-172	387	3	dan	dan	PROPN
faba-172	387	4	pajak	pajak	PROPN
faba-172	387	5	(	(	PUNCT
faba-172	387	6	accounting	accounting	NOUN
faba-172	387	7	and	and	CCONJ
faba-172	387	8	tax	tax	NOUN
faba-172	387	9	journal	journal	NOUN
faba-172	387	10	)	)	PUNCT
faba-172	387	11	,	,	PUNCT
faba-172	387	12	19(1	19(1	NUM
faba-172	387	13	):	):	PUNCT
faba-172	387	14	10	10	NUM
faba-172	387	15	.	.	PUNCT
faba-172	388	1	https://doi.org/10.29040/jap.v19i1.171	https://doi.org/10.29040/jap.v19i1.171	NOUN
faba-172	388	2	.	.	PUNCT
faba-172	389	1	pradana	pradana	PROPN
faba-172	389	2	,	,	PUNCT
faba-172	389	3	f.a	f.a	PROPN
faba-172	389	4	.	.	PROPN
faba-172	389	5	,	,	PUNCT
faba-172	389	6	and	and	CCONJ
faba-172	389	7	w.	w.	PROPN
faba-172	389	8	sartika	sartika	PROPN
faba-172	389	9	.	.	PUNCT
faba-172	390	1	2022	2022	NUM
faba-172	390	2	.	.	PUNCT
faba-172	391	1	fenomena	fenomena	PROPN
faba-172	391	2	praktik	praktik	NOUN
faba-172	391	3	penghindaran	penghindaran	VERB
faba-172	391	4	pajak	pajak	PROPN
faba-172	391	5	saat	saat	PROPN
faba-172	391	6	pandemi	pandemi	ADP
faba-172	391	7	covid-19	covid-19	PROPN
faba-172	391	8	pada	pada	PROPN
faba-172	391	9	perusahaan	perusahaan	PROPN
faba-172	391	10	property	property	PROPN
faba-172	391	11	dan	dan	PROPN
faba-172	391	12	real	real	ADJ
faba-172	391	13	estate	estate	NOUN
faba-172	392	1	[	[	X
faba-172	392	2	the	the	DET
faba-172	392	3	phenomenon	phenomenon	NOUN
faba-172	392	4	of	of	ADP
faba-172	392	5	tax	tax	NOUN
faba-172	392	6	avoidance	avoidance	NOUN
faba-172	392	7	practices	practice	NOUN
faba-172	392	8	during	during	ADP
faba-172	392	9	the	the	DET
faba-172	392	10	https://doi:10.56696	https://doi:10.56696	NOUN
faba-172	392	11	/	/	SYM
faba-172	392	12	jaka.v1i2.4281	jaka.v1i2.4281	NUM
faba-172	392	13	https://doi:10.22225	https://doi:10.22225	NOUN
faba-172	392	14	/	/	SYM
faba-172	392	15	kr.12.1.1873.13	kr.12.1.1873.13	PROPN
faba-172	392	16	-	-	PUNCT
faba-172	392	17	20	20	NUM
faba-172	392	18	https://doi.org/10.37366/akubis.v5i02.140	https://doi.org/10.37366/akubis.v5i02.140	ADJ
faba-172	392	19	https://doi.org/10.29040/jap.v19i1.171	https://doi.org/10.29040/jap.v19i1.171	NOUN
faba-172	392	20	sasiska	sasiska	NOUN
faba-172	392	21	rani	rani	NOUN
faba-172	392	22	,	,	PUNCT
faba-172	392	23	meti	meti	PROPN
faba-172	392	24	zuliyana	zuliyana	PROPN
faba-172	392	25	and	and	CCONJ
faba-172	392	26	rizal	rizal	PROPN
faba-172	392	27	effendi/	effendi/	NUM
faba-172	392	28	finance	finance	NOUN
faba-172	392	29	,	,	PUNCT
faba-172	392	30	accounting	accounting	NOUN
faba-172	392	31	and	and	CCONJ
faba-172	392	32	business	business	NOUN
faba-172	392	33	analysis	analysis	NOUN
faba-172	392	34	,	,	PUNCT
faba-172	392	35	volume	volume	NOUN
faba-172	392	36	5	5	NUM
faba-172	392	37	,	,	PUNCT
faba-172	392	38	issue	issue	NOUN
faba-172	392	39	2	2	NUM
faba-172	392	40	,	,	PUNCT
faba-172	392	41	2023	2023	NUM
faba-172	392	42	158	158	NUM
faba-172	392	43	covid-19	covid-19	PROPN
faba-172	392	44	pandemic	pandemic	ADJ
faba-172	392	45	in	in	ADP
faba-172	392	46	property	property	NOUN
faba-172	392	47	and	and	CCONJ
faba-172	392	48	real	real	ADJ
faba-172	392	49	estate	estate	NOUN
faba-172	392	50	companies	company	NOUN
faba-172	392	51	]	]	PUNCT
faba-172	392	52	.	.	PUNCT
faba-172	393	1	jurnal	jurnal	PROPN
faba-172	393	2	akuntansi	akuntansi	PROPN
faba-172	393	3	dan	dan	PROPN
faba-172	393	4	keuangan	keuangan	PROPN
faba-172	393	5	(	(	PUNCT
faba-172	393	6	jak	jak	PROPN
faba-172	393	7	)	)	PUNCT
faba-172	394	1	[	[	X
faba-172	394	2	accounting	accounting	NOUN
faba-172	394	3	and	and	CCONJ
faba-172	394	4	finance	finance	NOUN
faba-172	394	5	journal	journal	NOUN
faba-172	394	6	(	(	PUNCT
faba-172	394	7	jak	jak	PROPN
faba-172	394	8	)	)	PUNCT
faba-172	394	9	]	]	X
faba-172	394	10	,	,	PUNCT
faba-172	394	11	11(1	11(1	NUM
faba-172	394	12	):	):	PUNCT
faba-172	394	13	21	21	NUM
faba-172	394	14	-	-	SYM
faba-172	394	15	34	34	NUM
faba-172	394	16	.	.	PUNCT
faba-172	395	1	https://doi.org/10.29103/jak.v11i1.9500	https://doi.org/10.29103/jak.v11i1.9500	PROPN
faba-172	395	2	.	.	PROPN
faba-172	395	3	prapitasari	prapitasari	PROPN
faba-172	395	4	,	,	PUNCT
faba-172	395	5	a.	a.	NOUN
faba-172	395	6	,	,	PUNCT
faba-172	395	7	and	and	CCONJ
faba-172	395	8	l.	l.	PROPN
faba-172	395	9	safrida	safrida	PROPN
faba-172	395	10	.	.	PUNCT
faba-172	396	1	2019	2019	NUM
faba-172	396	2	.	.	PUNCT
faba-172	397	1	the	the	DET
faba-172	397	2	effect	effect	NOUN
faba-172	397	3	of	of	ADP
faba-172	397	4	profitability	profitability	NOUN
faba-172	397	5	,	,	PUNCT
faba-172	397	6	leverage	leverage	NOUN
faba-172	397	7	,	,	PUNCT
faba-172	397	8	firm	firm	ADJ
faba-172	397	9	size	size	NOUN
faba-172	397	10	,	,	PUNCT
faba-172	397	11	political	political	ADJ
faba-172	397	12	connection	connection	NOUN
faba-172	397	13	and	and	CCONJ
faba-172	397	14	fixed	fix	VERB
faba-172	397	15	asset	asset	NOUN
faba-172	397	16	intensity	intensity	NOUN
faba-172	397	17	on	on	ADP
faba-172	397	18	tax	tax	NOUN
faba-172	397	19	avoidance	avoidance	NOUN
faba-172	397	20	(	(	PUNCT
faba-172	397	21	empirical	empirical	ADJ
faba-172	397	22	study	study	NOUN
faba-172	397	23	on	on	ADP
faba-172	397	24	mining	mining	NOUN
faba-172	397	25	companies	company	NOUN
faba-172	397	26	listed	list	VERB
faba-172	397	27	in	in	ADP
faba-172	397	28	indonesia	indonesia	PROPN
faba-172	397	29	stock	stock	PROPN
faba-172	397	30	exchange	exchange	PROPN
faba-172	397	31	2015	2015	NUM
faba-172	397	32	-	-	SYM
faba-172	397	33	2017	2017	NUM
faba-172	397	34	)	)	PUNCT
faba-172	397	35	.	.	PUNCT
faba-172	398	1	accruals	accrual	NOUN
faba-172	398	2	(	(	PUNCT
faba-172	398	3	accounting	accounting	NOUN
faba-172	398	4	research	research	NOUN
faba-172	398	5	journal	journal	PROPN
faba-172	398	6	of	of	ADP
faba-172	398	7	sutaatmadja	sutaatmadja	PROPN
faba-172	398	8	)	)	PUNCT
faba-172	398	9	,	,	PUNCT
faba-172	398	10	3(2	3(2	NUM
faba-172	398	11	)	)	PUNCT
faba-172	398	12	,	,	PUNCT
faba-172	398	13	247–258	247–258	NUM
faba-172	398	14	.	.	PUNCT
faba-172	399	1	https://doi.org/10.35310/accruals.v3i2.56	https://doi.org/10.35310/accruals.v3i2.56	PROPN
faba-172	399	2	.	.	PUNCT
faba-172	400	1	putra	putra	PROPN
faba-172	400	2	,	,	PUNCT
faba-172	400	3	n.	n.	PROPN
faba-172	400	4	t.	t.	PROPN
faba-172	400	5	,	,	PUNCT
faba-172	400	6	and	and	CCONJ
faba-172	400	7	i.	i.	PROPN
faba-172	400	8	k.	k.	PROPN
faba-172	400	9	jati	jati	PROPN
faba-172	400	10	.	.	PUNCT
faba-172	401	1	2018	2018	NUM
faba-172	401	2	.	.	PUNCT
faba-172	402	1	ukuran	ukuran	PROPN
faba-172	402	2	perusahaan	perusahaan	PROPN
faba-172	402	3	sebagai	sebagai	PROPN
faba-172	402	4	variabel	variabel	PROPN
faba-172	402	5	pemoderasi	pemoderasi	PROPN
faba-172	402	6	pengaruh	pengaruh	PROPN
faba-172	402	7	profitabilitas	profitabilita	VERB
faba-172	402	8	pada	pada	NOUN
faba-172	402	9	penghindaran	penghindaran	VERB
faba-172	402	10	pajak	pajak	ADV
faba-172	402	11	[	[	X
faba-172	402	12	company	company	NOUN
faba-172	402	13	size	size	NOUN
faba-172	402	14	as	as	ADP
faba-172	402	15	a	a	DET
faba-172	402	16	moderating	moderate	VERB
faba-172	402	17	variable	variable	NOUN
faba-172	402	18	on	on	ADP
faba-172	402	19	the	the	DET
faba-172	402	20	effect	effect	NOUN
faba-172	402	21	of	of	ADP
faba-172	402	22	profitability	profitability	NOUN
faba-172	402	23	on	on	ADP
faba-172	402	24	tax	tax	NOUN
faba-172	402	25	avoidance	avoidance	NOUN
faba-172	402	26	]	]	PUNCT
faba-172	402	27	.	.	PUNCT
faba-172	403	1	e	e	X
faba-172	403	2	-	-	ADJ
faba-172	403	3	jurnal	jurnal	ADJ
faba-172	403	4	akuntansi	akuntansi	NOUN
faba-172	403	5	(	(	PUNCT
faba-172	403	6	e	e	NOUN
faba-172	403	7	-	-	NOUN
faba-172	403	8	journal	journal	NOUN
faba-172	403	9	of	of	ADP
faba-172	403	10	accounting	accounting	NOUN
faba-172	403	11	)	)	PUNCT
faba-172	403	12	,	,	PUNCT
faba-172	403	13	25	25	NUM
faba-172	403	14	,	,	PUNCT
faba-172	403	15	1234	1234	NUM
faba-172	403	16	.	.	PUNCT
faba-172	404	1	rahmadani	rahmadani	PROPN
faba-172	404	2	,	,	PUNCT
faba-172	404	3	i.	i.	NOUN
faba-172	404	4	muda	muda	PROPN
faba-172	404	5	,	,	PUNCT
faba-172	404	6	and	and	CCONJ
faba-172	404	7	e.	e.	PROPN
faba-172	404	8	abubakar	abubakar	PROPN
faba-172	404	9	.	.	PUNCT
faba-172	405	1	2020	2020	NUM
faba-172	405	2	.	.	PUNCT
faba-172	406	1	pengaruh	pengaruh	NOUN
faba-172	406	2	ukuran	ukuran	PROPN
faba-172	406	3	perusahaan	perusahaan	PROPN
faba-172	406	4	,	,	PUNCT
faba-172	406	5	profitabilitas	profitabilita	NOUN
faba-172	406	6	,	,	PUNCT
faba-172	406	7	leverage	leverage	NOUN
faba-172	406	8	,	,	PUNCT
faba-172	406	9	dan	dan	PROPN
faba-172	406	10	manajemen	manajemen	PROPN
faba-172	406	11	laba	laba	PROPN
faba-172	406	12	terhadap	terhadap	PROPN
faba-172	406	13	penghindaran	penghindaran	VERB
faba-172	406	14	pajak	pajak	ADV
faba-172	406	15	dimoderasi	dimoderasi	PROPN
faba-172	406	16	oleh	oleh	ADJ
faba-172	406	17	political	political	ADJ
faba-172	406	18	connection	connection	NOUN
faba-172	406	19	[	[	X
faba-172	406	20	the	the	DET
faba-172	406	21	effect	effect	NOUN
faba-172	406	22	of	of	ADP
faba-172	406	23	company	company	NOUN
faba-172	406	24	size	size	NOUN
faba-172	406	25	,	,	PUNCT
faba-172	406	26	profitability	profitability	NOUN
faba-172	406	27	,	,	PUNCT
faba-172	406	28	leverage	leverage	NOUN
faba-172	406	29	,	,	PUNCT
faba-172	406	30	and	and	CCONJ
faba-172	406	31	profit	profit	NOUN
faba-172	406	32	management	management	NOUN
faba-172	406	33	on	on	ADP
faba-172	406	34	tax	tax	NOUN
faba-172	406	35	avoidance	avoidance	NOUN
faba-172	406	36	moderated	moderate	VERB
faba-172	406	37	by	by	ADP
faba-172	406	38	political	political	ADJ
faba-172	406	39	connection	connection	NOUN
faba-172	406	40	]	]	PUNCT
faba-172	406	41	.	.	PUNCT
faba-172	407	1	jurnal	jurnal	PROPN
faba-172	407	2	riset	riset	PROPN
faba-172	407	3	akuntansi	akuntansi	PROPN
faba-172	407	4	dan	dan	PROPN
faba-172	407	5	keuangan	keuangan	PROPN
faba-172	407	6	(	(	PUNCT
faba-172	407	7	journal	journal	NOUN
faba-172	407	8	of	of	ADP
faba-172	407	9	accounting	accounting	NOUN
faba-172	407	10	and	and	CCONJ
faba-172	407	11	finance	finance	NOUN
faba-172	407	12	research	research	NOUN
faba-172	407	13	)	)	PUNCT
faba-172	407	14	,	,	PUNCT
faba-172	407	15	8(2	8(2	NUM
faba-172	407	16	):	):	PUNCT
faba-172	407	17	375	375	NUM
faba-172	407	18	-	-	SYM
faba-172	407	19	392	392	NUM
faba-172	407	20	.	.	PUNCT
faba-172	408	1	https://ejournal.upi.edu/index.php/jrak/article/view/22807	https://ejournal.upi.edu/index.php/jrak/article/view/22807	PROPN
faba-172	408	2	.	.	PUNCT
faba-172	409	1	robin	robin	PROPN
faba-172	409	2	,	,	PUNCT
faba-172	409	3	j.a	j.a	PROPN
faba-172	409	4	.	.	PROPN
faba-172	409	5	,	,	PUNCT
faba-172	409	6	t.	t.	PROPN
faba-172	409	7	ronaldo	ronaldo	PROPN
faba-172	409	8	,	,	PUNCT
faba-172	409	9	and	and	CCONJ
faba-172	409	10	a.	a.	PROPN
faba-172	409	11	adam	adam	PROPN
faba-172	409	12	a.	a.	PROPN
faba-172	409	13	,	,	PUNCT
faba-172	409	14	2021	2021	NUM
faba-172	409	15	.	.	PUNCT
faba-172	410	1	pengaruh	pengaruh	NOUN
faba-172	410	2	ukuran	ukuran	PROPN
faba-172	410	3	perusahaan	perusahaan	PROPN
faba-172	410	4	,	,	PUNCT
faba-172	410	5	profitabilitas	profitabilita	NOUN
faba-172	410	6	,	,	PUNCT
faba-172	410	7	leverage	leverage	NOUN
faba-172	410	8	,	,	PUNCT
faba-172	410	9	dan	dan	PROPN
faba-172	410	10	pertumbuhan	pertumbuhan	PROPN
faba-172	410	11	penjualan	penjualan	PROPN
faba-172	410	12	terhadap	terhadap	PROPN
faba-172	410	13	penghindaran	penghindaran	VERB
faba-172	410	14	pajak	pajak	ADJ
faba-172	410	15	/	/	SYM
faba-172	410	16	tax	tax	NOUN
faba-172	410	17	avoidance	avoidance	NOUN
faba-172	410	18	(	(	PUNCT
faba-172	410	19	pada	pada	PROPN
faba-172	410	20	perusahaan	perusahaan	PROPN
faba-172	410	21	dagang	dagang	PROPN
faba-172	410	22	yang	yang	PROPN
faba-172	410	23	terdaftar	terdaftar	PROPN
faba-172	410	24	di	di	PROPN
faba-172	410	25	bei	bei	PROPN
faba-172	410	26	periode	periode	PROPN
faba-172	410	27	2014	2014	NUM
faba-172	410	28	-	-	SYM
faba-172	410	29	2019	2019	NUM
faba-172	410	30	)	)	PUNCT
faba-172	411	1	[	[	X
faba-172	411	2	the	the	DET
faba-172	411	3	effect	effect	NOUN
faba-172	411	4	of	of	ADP
faba-172	411	5	company	company	NOUN
faba-172	411	6	size	size	NOUN
faba-172	411	7	,	,	PUNCT
faba-172	411	8	profitability	profitability	NOUN
faba-172	411	9	,	,	PUNCT
faba-172	411	10	leverage	leverage	NOUN
faba-172	411	11	,	,	PUNCT
faba-172	411	12	and	and	CCONJ
faba-172	411	13	sales	sale	NOUN
faba-172	411	14	growth	growth	NOUN
faba-172	411	15	on	on	ADP
faba-172	411	16	tax	tax	NOUN
faba-172	411	17	avoidance	avoidance	NOUN
faba-172	411	18	(	(	PUNCT
faba-172	411	19	in	in	ADP
faba-172	411	20	trading	trading	NOUN
faba-172	411	21	companies	company	NOUN
faba-172	411	22	registered	register	VERB
faba-172	411	23	on	on	ADP
faba-172	411	24	the	the	DET
faba-172	411	25	idx	idx	NOUN
faba-172	411	26	for	for	ADP
faba-172	411	27	the	the	DET
faba-172	411	28	period	period	NOUN
faba-172	411	29	2014	2014	NUM
faba-172	411	30	-	-	SYM
faba-172	411	31	2019	2019	NUM
faba-172	411	32	)	)	PUNCT
faba-172	411	33	]	]	PUNCT
faba-172	411	34	.	.	PUNCT
faba-172	412	1	jurnal	jurnal	ADJ
faba-172	412	2	ilmiah	ilmiah	PROPN
faba-172	412	3	mea	mea	INTJ
faba-172	412	4	(	(	PUNCT
faba-172	412	5	manajemen	manajeman	NOUN
faba-172	412	6	,	,	PUNCT
faba-172	412	7	ekonomi	ekonomi	PROPN
faba-172	412	8	,	,	PUNCT
faba-172	412	9	dan	dan	PROPN
faba-172	412	10	akuntansi	akuntansi	PROPN
faba-172	412	11	)	)	PUNCT
faba-172	413	1	[	[	X
faba-172	413	2	mea	mea	X
faba-172	413	3	scientific	scientific	ADJ
faba-172	413	4	journal	journal	NOUN
faba-172	413	5	(	(	PUNCT
faba-172	413	6	management	management	NOUN
faba-172	413	7	,	,	PUNCT
faba-172	413	8	economics	economic	NOUN
faba-172	413	9	and	and	CCONJ
faba-172	413	10	accounting	accounting	NOUN
faba-172	413	11	)	)	PUNCT
faba-172	413	12	]	]	PUNCT
faba-172	413	13	,	,	PUNCT
faba-172	413	14	5(2	5(2	NUM
faba-172	413	15	):	):	PUNCT
faba-172	413	16	1232	1232	NUM
faba-172	413	17	-	-	SYM
faba-172	413	18	1246	1246	NUM
faba-172	413	19	.	.	PUNCT
faba-172	414	1	rohima	rohima	PROPN
faba-172	414	2	,	,	PUNCT
faba-172	414	3	s.	s.	PROPN
faba-172	414	4	k.	k.	PROPN
faba-172	414	5	asnawi	asnawi	PROPN
faba-172	414	6	,	,	PUNCT
faba-172	414	7	and	and	CCONJ
faba-172	414	8	a.	a.	NOUN
faba-172	414	9	wihadanto	wihadanto	NOUN
faba-172	414	10	,	,	PUNCT
faba-172	414	11	2023	2023	NUM
faba-172	414	12	.	.	PUNCT
faba-172	415	1	pengaruh	pengaruh	NOUN
faba-172	415	2	transaksi	transaksi	PROPN
faba-172	415	3	pihak	pihak	PROPN
faba-172	415	4	berelasi	berelasi	PROPN
faba-172	415	5	,	,	PUNCT
faba-172	415	6	pertumbuhan	pertumbuhan	NOUN
faba-172	415	7	penjualan	penjualan	NOUN
faba-172	415	8	,	,	PUNCT
faba-172	415	9	profitabilitas	profitabilita	NOUN
faba-172	415	10	,	,	PUNCT
faba-172	415	11	ukuran	ukuran	PROPN
faba-172	415	12	perusahaan	perusahaan	PROPN
faba-172	415	13	dan	dan	PROPN
faba-172	415	14	leverage	leverage	PROPN
faba-172	415	15	terhadap	terhadap	PROPN
faba-172	415	16	penghindaran	penghindaran	VERB
faba-172	415	17	pajak	pajak	ADV
faba-172	415	18	[	[	X
faba-172	415	19	effect	effect	NOUN
faba-172	415	20	of	of	ADP
faba-172	415	21	related	related	ADJ
faba-172	415	22	party	party	NOUN
faba-172	415	23	transactions	transaction	NOUN
faba-172	415	24	,	,	PUNCT
faba-172	415	25	sales	sale	NOUN
faba-172	415	26	growth	growth	NOUN
faba-172	415	27	,	,	PUNCT
faba-172	415	28	profitability	profitability	NOUN
faba-172	415	29	,	,	PUNCT
faba-172	415	30	company	company	NOUN
faba-172	415	31	size	size	NOUN
faba-172	415	32	and	and	CCONJ
faba-172	415	33	leverage	leverage	NOUN
faba-172	415	34	on	on	ADP
faba-172	415	35	tax	tax	NOUN
faba-172	415	36	avoidance	avoidance	NOUN
faba-172	415	37	]	]	PUNCT
faba-172	415	38	.	.	PUNCT
faba-172	416	1	inovasi	inovasi	PROPN
faba-172	416	2	:	:	PUNCT
faba-172	416	3	jurnal	jurnal	ADJ
faba-172	416	4	ekonomi	ekonomi	PROPN
faba-172	416	5	,	,	PUNCT
faba-172	416	6	keuangan	keuangan	VERB
faba-172	416	7	dan	dan	PROPN
faba-172	416	8	manajemen	manajemen	PROPN
faba-172	416	9	(	(	PUNCT
faba-172	416	10	innovation	innovation	NOUN
faba-172	416	11	:	:	PUNCT
faba-172	416	12	journal	journal	NOUN
faba-172	416	13	of	of	ADP
faba-172	416	14	economics	economic	NOUN
faba-172	416	15	,	,	PUNCT
faba-172	416	16	finance	finance	NOUN
faba-172	416	17	and	and	CCONJ
faba-172	416	18	management	management	NOUN
faba-172	416	19	)	)	PUNCT
faba-172	416	20	,	,	PUNCT
faba-172	416	21	19(3	19(3	NUM
faba-172	416	22	):	):	PUNCT
faba-172	416	23	658	658	NUM
faba-172	416	24	-	-	SYM
faba-172	416	25	668	668	NUM
faba-172	416	26	.	.	PUNCT
faba-172	416	27	sari	sari	NOUN
faba-172	416	28	,	,	PUNCT
faba-172	416	29	k.	k.	PROPN
faba-172	416	30	d.	d.	PROPN
faba-172	416	31	r.	r.	PROPN
faba-172	416	32	,	,	PUNCT
faba-172	416	33	and	and	CCONJ
faba-172	416	34	m.	m.	NOUN
faba-172	416	35	a.	a.	PROPN
faba-172	416	36	wahyuni	wahyuni	PROPN
faba-172	416	37	.	.	PUNCT
faba-172	417	1	2023	2023	NUM
faba-172	417	2	.	.	PUNCT
faba-172	418	1	pengaruh	pengaruh	VERB
faba-172	418	2	financial	financial	ADJ
faba-172	418	3	distress	distress	NOUN
faba-172	418	4	,	,	PUNCT
faba-172	418	5	solvabilitas	solvabilita	NOUN
faba-172	418	6	,	,	PUNCT
faba-172	418	7	inflasi	inflasi	NOUN
faba-172	418	8	terhadap	terhadap	PROPN
faba-172	418	9	tindakan	tindakan	PROPN
faba-172	418	10	tax	tax	NOUN
faba-172	418	11	avoidance	avoidance	NOUN
faba-172	418	12	pada	pada	PROPN
faba-172	418	13	perusahaan	perusahaan	PROPN
faba-172	418	14	sektor	sektor	PROPN
faba-172	418	15	property	property	PROPN
faba-172	418	16	dan	dan	PROPN
faba-172	418	17	real	real	ADJ
faba-172	418	18	estate	estate	NOUN
faba-172	419	1	[	[	X
faba-172	419	2	the	the	DET
faba-172	419	3	influence	influence	NOUN
faba-172	419	4	of	of	ADP
faba-172	419	5	financial	financial	ADJ
faba-172	419	6	distress	distress	NOUN
faba-172	419	7	,	,	PUNCT
faba-172	419	8	solvency	solvency	NOUN
faba-172	419	9	,	,	PUNCT
faba-172	419	10	inflation	inflation	NOUN
faba-172	419	11	on	on	ADP
faba-172	419	12	tax	tax	NOUN
faba-172	419	13	avoidance	avoidance	NOUN
faba-172	419	14	in	in	ADP
faba-172	419	15	property	property	NOUN
faba-172	419	16	and	and	CCONJ
faba-172	419	17	real	real	ADJ
faba-172	419	18	estate	estate	NOUN
faba-172	419	19	sector	sector	NOUN
faba-172	419	20	companies	company	NOUN
faba-172	419	21	.	.	PUNCT
faba-172	420	1	]	]	PUNCT
faba-172	420	2	.	.	PUNCT
faba-172	421	1	jimat	jimat	NOUN
faba-172	421	2	(	(	PUNCT
faba-172	421	3	jurnal	jurnal	ADJ
faba-172	421	4	ilmiah	ilmiah	PROPN
faba-172	421	5	mahasiswa	mahasiswa	PROPN
faba-172	421	6	akuntansi	akuntansi	PROPN
faba-172	421	7	accounting	accounting	PROPN
faba-172	421	8	student	student	NOUN
faba-172	421	9	scientific	scientific	ADJ
faba-172	421	10	journal	journal	NOUN
faba-172	421	11	)	)	PUNCT
faba-172	421	12	)	)	PUNCT
faba-172	422	1	undiksha	undiksha	PROPN
faba-172	422	2	,	,	PUNCT
faba-172	422	3	14(03	14(03	NUM
faba-172	422	4	):	):	PUNCT
faba-172	422	5	768–778	768–778	NUM
faba-172	422	6	.	.	PUNCT
faba-172	423	1	https://doi.org/10.23887/jimat.v14i03.64464	https://doi.org/10.23887/jimat.v14i03.64464	NOUN
faba-172	423	2	.	.	PUNCT
faba-172	424	1	sinaga	sinaga	NOUN
faba-172	424	2	,	,	PUNCT
faba-172	424	3	c.	c.	PROPN
faba-172	424	4	h.	h.	PROPN
faba-172	424	5	,	,	PUNCT
faba-172	424	6	and	and	CCONJ
faba-172	424	7	i.	i.	PROPN
faba-172	424	8	m.	m.	PROPN
faba-172	424	9	s.	s.	PROPN
faba-172	424	10	suardikha	suardikha	PROPN
faba-172	424	11	.	.	PUNCT
faba-172	425	1	2019	2019	NUM
faba-172	425	2	.	.	PUNCT
faba-172	426	1	pengaruh	pengaruh	NOUN
faba-172	426	2	leverage	leverage	NOUN
faba-172	426	3	dan	dan	PROPN
faba-172	426	4	capital	capital	PROPN
faba-172	426	5	intensity	intensity	PROPN
faba-172	426	6	pada	pada	PROPN
faba-172	426	7	tax	tax	NOUN
faba-172	426	8	avoidance	avoidance	NOUN
faba-172	426	9	dengan	dengan	PROPN
faba-172	426	10	proporsi	proporsi	PROPN
faba-172	426	11	komisaris	komisaris	PROPN
faba-172	426	12	independen	independen	PROPN
faba-172	426	13	sebagai	sebagai	PROPN
faba-172	426	14	variabel	variabel	PROPN
faba-172	426	15	pemoderasi	pemoderasi	PROPN
faba-172	427	1	[	[	X
faba-172	427	2	the	the	DET
faba-172	427	3	effect	effect	NOUN
faba-172	427	4	of	of	ADP
faba-172	427	5	leverage	leverage	NOUN
faba-172	427	6	and	and	CCONJ
faba-172	427	7	capital	capital	NOUN
faba-172	427	8	intensity	intensity	NOUN
faba-172	427	9	on	on	ADP
faba-172	427	10	tax	tax	NOUN
faba-172	427	11	avoidance	avoidance	NOUN
faba-172	427	12	with	with	ADP
faba-172	427	13	the	the	DET
faba-172	427	14	proportion	proportion	NOUN
faba-172	427	15	of	of	ADP
faba-172	427	16	independent	independent	ADJ
faba-172	427	17	commissioners	commissioner	NOUN
faba-172	427	18	as	as	ADP
faba-172	427	19	a	a	DET
faba-172	427	20	moderating	moderate	VERB
faba-172	427	21	variable	variable	NOUN
faba-172	427	22	]	]	PUNCT
faba-172	427	23	.	.	PUNCT
faba-172	428	1	e	e	X
faba-172	428	2	-	-	ADJ
faba-172	428	3	jurnal	jurnal	ADJ
faba-172	428	4	akuntansi	akuntansi	NOUN
faba-172	428	5	universitas	universita	NOUN
faba-172	428	6	udayana	udayana	PROPN
faba-172	428	7	(	(	PUNCT
faba-172	428	8	udayana	udayana	PROPN
faba-172	428	9	university	university	NOUN
faba-172	428	10	accounting	account	VERB
faba-172	428	11	e	e	PROPN
faba-172	428	12	-	-	NOUN
faba-172	428	13	journal	journal	NOUN
faba-172	428	14	)	)	PUNCT
faba-172	428	15	,	,	PUNCT
faba-172	428	16	27(1	27(1	NUM
faba-172	428	17	):	):	PUNCT
faba-172	428	18	1–32	1–32	PROPN
faba-172	428	19	.	.	PUNCT
faba-172	429	1	stawati	stawati	PROPN
faba-172	429	2	,	,	PUNCT
faba-172	429	3	v.	v.	ADP
faba-172	429	4	2020	2020	NUM
faba-172	429	5	.	.	PUNCT
faba-172	430	1	pengaruh	pengaruh	NOUN
faba-172	430	2	profitabilitas	profitabilita	NOUN
faba-172	430	3	,	,	PUNCT
faba-172	430	4	leverage	leverage	NOUN
faba-172	430	5	dan	dan	PROPN
faba-172	430	6	ukuran	ukuran	PROPN
faba-172	430	7	.	.	PUNCT
faba-172	431	1	jurnal	jurnal	ADJ
faba-172	431	2	akuntansi	akuntansi	PROPN
faba-172	431	3	dan	dan	PROPN
faba-172	431	4	bisnis	bisnis	PROPN
faba-172	432	1	[	[	X
faba-172	432	2	effect	effect	NOUN
faba-172	432	3	of	of	ADP
faba-172	432	4	profitability	profitability	NOUN
faba-172	432	5	,	,	PUNCT
faba-172	432	6	leverage	leverage	NOUN
faba-172	432	7	and	and	CCONJ
faba-172	432	8	company	company	NOUN
faba-172	432	9	size	size	NOUN
faba-172	432	10	on	on	ADP
faba-172	432	11	tax	tax	NOUN
faba-172	432	12	avoidance	avoidance	NOUN
faba-172	432	13	.	.	PUNCT
faba-172	433	1	journal	journal	NOUN
faba-172	433	2	of	of	ADP
faba-172	433	3	accounting	accounting	NOUN
faba-172	433	4	and	and	CCONJ
faba-172	433	5	business	business	NOUN
faba-172	433	6	:	:	PUNCT
faba-172	433	7	journal	journal	NOUN
faba-172	433	8	of	of	ADP
faba-172	433	9	the	the	DET
faba-172	433	10	accounting	accounting	NOUN
faba-172	433	11	study	study	NOUN
faba-172	433	12	program	program	NOUN
faba-172	433	13	]	]	PUNCT
faba-172	433	14	,	,	PUNCT
faba-172	433	15	6(11):147–157	6(11):147–157	NOUN
faba-172	433	16	.	.	PUNCT
faba-172	434	1	https://doi.org/10.31289/jab.v6i2.3472	https://doi.org/10.31289/jab.v6i2.3472	X
faba-172	434	2	.	.	PUNCT
faba-172	435	1	suryani	suryani	PROPN
faba-172	435	2	,	,	PUNCT
faba-172	435	3	and	and	CCONJ
faba-172	435	4	d.	d.	PROPN
faba-172	435	5	mariani	mariani	PROPN
faba-172	435	6	.	.	PROPN
faba-172	435	7	2019	2019	NUM
faba-172	435	8	.	.	PUNCT
faba-172	436	1	pengaruh	pengaruh	PROPN
faba-172	436	2	umur	umur	PROPN
faba-172	436	3	perusahaan	perusahaan	PROPN
faba-172	436	4	,	,	PUNCT
faba-172	436	5	ukuran	ukuran	PROPN
faba-172	436	6	perusahaan	perusahaan	PROPN
faba-172	436	7	dan	dan	PROPN
faba-172	436	8	profitabilitas	profitabilitas	PROPN
faba-172	436	9	pada	pada	PROPN
faba-172	436	10	penghindaran	penghindaran	VERB
faba-172	436	11	pajak	pajak	PROPN
faba-172	436	12	dengan	dengan	PROPN
faba-172	436	13	leverage	leverage	PROPN
faba-172	436	14	sebagai	sebagai	PROPN
faba-172	436	15	variabel	variabel	PROPN
faba-172	436	16	moderasi	moderasi	PROPN
faba-172	437	1	[	[	X
faba-172	437	2	the	the	DET
faba-172	437	3	effect	effect	NOUN
faba-172	437	4	of	of	ADP
faba-172	437	5	company	company	NOUN
faba-172	437	6	age	age	NOUN
faba-172	437	7	,	,	PUNCT
faba-172	437	8	company	company	NOUN
faba-172	437	9	size	size	NOUN
faba-172	437	10	and	and	CCONJ
faba-172	437	11	profitability	profitability	NOUN
faba-172	437	12	on	on	ADP
faba-172	437	13	tax	tax	NOUN
faba-172	437	14	avoidance	avoidance	NOUN
faba-172	437	15	with	with	ADP
faba-172	437	16	leverage	leverage	NOUN
faba-172	437	17	as	as	ADP
faba-172	437	18	a	a	DET
faba-172	437	19	moderating	moderate	VERB
faba-172	437	20	variable	variable	NOUN
faba-172	437	21	]	]	PUNCT
faba-172	437	22	.	.	PUNCT
faba-172	438	1	jurnal	jurnal	ADJ
faba-172	438	2	ilmiah	ilmiah	PROPN
faba-172	438	3	mea	mea	INTJ
faba-172	438	4	(	(	PUNCT
faba-172	438	5	manajemen	manajeman	NOUN
faba-172	438	6	,	,	PUNCT
faba-172	438	7	ekonomi	ekonomi	PROPN
faba-172	438	8	,	,	PUNCT
faba-172	438	9	&	&	CCONJ
faba-172	438	10	akuntansi	akuntansi	PROPN
faba-172	438	11	)	)	PUNCT
faba-172	439	1	[	[	X
faba-172	439	2	mea	mea	X
faba-172	439	3	scientific	scientific	ADJ
faba-172	439	4	journal	journal	NOUN
faba-172	439	5	(	(	PUNCT
faba-172	439	6	management	management	NOUN
faba-172	439	7	,	,	PUNCT
faba-172	439	8	economics	economic	NOUN
faba-172	439	9	,	,	PUNCT
faba-172	439	10	&	&	CCONJ
faba-172	439	11	accounting	accounting	NOUN
faba-172	439	12	)	)	PUNCT
faba-172	439	13	]	]	PUNCT
faba-172	439	14	,	,	PUNCT
faba-172	439	15	3(3	3(3	NUM
faba-172	439	16	):	):	PUNCT
faba-172	439	17	259–281	259–281	NUM
faba-172	439	18	.	.	PUNCT
faba-172	439	19	suryantari	suryantari	PROPN
faba-172	439	20	,	,	PUNCT
faba-172	439	21	n.	n.	PROPN
faba-172	439	22	p.	p.	PROPN
faba-172	439	23	l.	l.	PROPN
faba-172	439	24	,	,	PUNCT
faba-172	439	25	and	and	CCONJ
faba-172	439	26	n.	n.	PROPN
faba-172	439	27	p.	p.	PROPN
faba-172	439	28	s.	s.	PROPN
faba-172	440	1	h.	h.	PROPN
faba-172	440	2	mimba	mimba	PROPN
faba-172	440	3	.	.	PUNCT
faba-172	441	1	2022	2022	NUM
faba-172	441	2	.	.	PUNCT
faba-172	442	1	sales	sale	NOUN
faba-172	442	2	growth	growth	NOUN
faba-172	442	3	memoderasi	memoderasi	NOUN
faba-172	442	4	transfer	transfer	NOUN
faba-172	442	5	pricing	pricing	NOUN
faba-172	442	6	,	,	PUNCT
faba-172	442	7	thin	thin	ADJ
faba-172	442	8	capitalization	capitalization	NOUN
faba-172	442	9	,	,	PUNCT
faba-172	442	10	profitabilitas	profitabilita	NOUN
faba-172	442	11	,	,	PUNCT
faba-172	442	12	dan	dan	PROPN
faba-172	442	13	bonus	bonus	PROPN
faba-172	442	14	plan	plan	PROPN
faba-172	442	15	terhadap	terhadap	PROPN
faba-172	442	16	tax	tax	NOUN
faba-172	442	17	avoidance	avoidance	NOUN
faba-172	442	18	practice	practice	NOUN
faba-172	442	19	[	[	X
faba-172	442	20	sales	sale	NOUN
faba-172	442	21	growth	growth	NOUN
faba-172	442	22	moderates	moderate	NOUN
faba-172	442	23	transfer	transfer	VERB
faba-172	442	24	pricing	pricing	NOUN
faba-172	442	25	,	,	PUNCT
faba-172	442	26	thin	thin	ADJ
faba-172	442	27	capitalization	capitalization	NOUN
faba-172	442	28	,	,	PUNCT
faba-172	442	29	profitability	profitability	NOUN
faba-172	442	30	,	,	PUNCT
faba-172	442	31	and	and	CCONJ
faba-172	442	32	bonus	bonus	NOUN
faba-172	442	33	plans	plan	NOUN
faba-172	442	34	against	against	ADP
faba-172	442	35	tax	tax	NOUN
faba-172	442	36	avoidance	avoidance	NOUN
faba-172	442	37	practice	practice	NOUN
faba-172	442	38	]	]	PUNCT
faba-172	442	39	.	.	PUNCT
faba-172	443	1	e	e	X
faba-172	443	2	-	-	ADJ
faba-172	443	3	jurnal	jurnal	ADJ
faba-172	443	4	akuntansi	akuntansi	NOUN
faba-172	443	5	(	(	PUNCT
faba-172	443	6	accounting	account	VERB
faba-172	443	7	e	e	NOUN
faba-172	443	8	-	-	NOUN
faba-172	443	9	journal	journal	NOUN
faba-172	443	10	)	)	PUNCT
faba-172	443	11	,	,	PUNCT
faba-172	443	12	32(4	32(4	NUM
faba-172	443	13	):	):	PUNCT
faba-172	443	14	831	831	NUM
faba-172	443	15	-	-	SYM
faba-172	443	16	844	844	NUM
faba-172	443	17	.	.	PUNCT
faba-172	444	1	utomo	utomo	PROPN
faba-172	444	2	,	,	PUNCT
faba-172	444	3	a.b	a.b	PROPN
faba-172	444	4	.	.	PROPN
faba-172	444	5	,	,	PUNCT
faba-172	444	6	and	and	CCONJ
faba-172	444	7	n.	n.	PROPN
faba-172	444	8	f.	f.	PROPN
faba-172	444	9	giawan	giawan	PROPN
faba-172	444	10	.	.	PUNCT
faba-172	445	1	2020	2020	NUM
faba-172	445	2	.	.	PUNCT
faba-172	446	1	ukuran	ukuran	PROPN
faba-172	446	2	perusahaan	perusahaan	PROPN
faba-172	446	3	memoderasi	memoderasi	PROPN
faba-172	446	4	pengaruh	pengaruh	PROPN
faba-172	446	5	capital	capital	NOUN
faba-172	446	6	intensity	intensity	PROPN
faba-172	446	7	dan	dan	PROPN
faba-172	446	8	profitabilitas	profitabilitas	PROPN
faba-172	446	9	terhadap	terhadap	PROPN
faba-172	446	10	agresivitas	agresivita	VERB
faba-172	446	11	pajak	pajak	ADV
faba-172	447	1	[	[	X
faba-172	447	2	company	company	NOUN
faba-172	447	3	size	size	NOUN
faba-172	447	4	moderates	moderate	VERB
faba-172	447	5	the	the	DET
faba-172	447	6	effect	effect	NOUN
faba-172	447	7	of	of	ADP
faba-172	447	8	capital	capital	NOUN
faba-172	447	9	intensity	intensity	NOUN
faba-172	447	10	and	and	CCONJ
faba-172	447	11	profitability	profitability	NOUN
faba-172	447	12	on	on	ADP
faba-172	447	13	tax	tax	NOUN
faba-172	447	14	aggressiveness	aggressiveness	NOUN
faba-172	447	15	]	]	PUNCT
faba-172	447	16	.	.	PUNCT
faba-172	448	1	esensi	esensi	PROPN
faba-172	448	2	:	:	PUNCT
faba-172	448	3	jurnal	jurnal	ADJ
faba-172	448	4	bisnis	bisnis	PROPN
faba-172	448	5	dan	dan	PROPN
faba-172	448	6	manajemen	manajemen	PROPN
faba-172	448	7	(	(	PUNCT
faba-172	448	8	essence	essence	NOUN
faba-172	448	9	:	:	PUNCT
faba-172	448	10	business	business	NOUN
faba-172	448	11	and	and	CCONJ
faba-172	448	12	management	management	NOUN
faba-172	448	13	journal	journal	NOUN
faba-172	448	14	)	)	PUNCT
faba-172	448	15	,	,	PUNCT
faba-172	448	16	10(2	10(2	NUM
faba-172	448	17	):	):	PUNCT
faba-172	448	18	231–246	231–246	NUM
faba-172	448	19	.	.	PUNCT
faba-172	449	1	wardani	wardani	PROPN
faba-172	449	2	,	,	PUNCT
faba-172	449	3	d.	d.	PROPN
faba-172	449	4	k.	k.	PROPN
faba-172	449	5	,	,	PUNCT
faba-172	449	6	and	and	CCONJ
faba-172	449	7	r.	r.	PROPN
faba-172	449	8	purwaningrum	purwaningrum	PROPN
faba-172	449	9	.	.	PUNCT
faba-172	450	1	2018	2018	NUM
faba-172	450	2	.	.	PUNCT
faba-172	451	1	pengaruh	pengaruh	NOUN
faba-172	451	2	karakteristik	karakteristik	PROPN
faba-172	451	3	perusahaan	perusahaan	PROPN
faba-172	451	4	dan	dan	PROPN
faba-172	451	5	corporate	corporate	ADJ
faba-172	451	6	social	social	ADJ
faba-172	451	7	responsibility	responsibility	NOUN
faba-172	451	8	terhadap	terhadap	PROPN
faba-172	451	9	penghindaran	penghindaran	VERB
faba-172	451	10	pajak	pajak	ADV
faba-172	452	1	[	[	X
faba-172	452	2	the	the	DET
faba-172	452	3	influence	influence	NOUN
faba-172	452	4	of	of	ADP
faba-172	452	5	company	company	NOUN
faba-172	452	6	characteristics	characteristic	NOUN
faba-172	452	7	and	and	CCONJ
faba-172	452	8	corporate	corporate	ADJ
faba-172	452	9	social	social	ADJ
faba-172	452	10	responsibility	responsibility	NOUN
faba-172	452	11	on	on	ADP
faba-172	452	12	tax	tax	NOUN
faba-172	452	13	avoidance	avoidance	NOUN
faba-172	452	14	]	]	PUNCT
faba-172	452	15	.	.	PUNCT
faba-172	453	1	jurnal	jurnal	PROPN
faba-172	453	2	riset	riset	PROPN
faba-172	453	3	akuntansi	akuntansi	PROPN
faba-172	453	4	dan	dan	PROPN
faba-172	453	5	keuangan	keuangan	PROPN
faba-172	453	6	(	(	PUNCT
faba-172	453	7	journal	journal	NOUN
faba-172	453	8	of	of	ADP
faba-172	453	9	research	research	NOUN
faba-172	453	10	in	in	ADP
faba-172	453	11	accounting	accounting	NOUN
faba-172	453	12	and	and	CCONJ
faba-172	453	13	finance	finance	NOUN
faba-172	453	14	)	)	PUNCT
faba-172	453	15	,	,	PUNCT
faba-172	453	16	14(1	14(1	NUM
faba-172	453	17	)	)	PUNCT
faba-172	453	18	.	.	PUNCT
faba-172	454	1	watts	watts	PROPN
faba-172	454	2	,	,	PUNCT
faba-172	454	3	r.	r.	PROPN
faba-172	454	4	l.	l.	PROPN
faba-172	454	5	,	,	PUNCT
faba-172	454	6	and	and	CCONJ
faba-172	454	7	j.	j.	PROPN
faba-172	454	8	l.	l.	PROPN
faba-172	455	1	zimmerman.1986	zimmerman.1986	PROPN
faba-172	455	2	.	.	PUNCT
faba-172	455	3	positive	positive	ADJ
faba-172	455	4	accounting	accounting	NOUN
faba-172	455	5	theory	theory	NOUN
faba-172	455	6	.	.	PUNCT
faba-172	456	1	prentice	prentice	NOUN
faba-172	456	2	-	-	PUNCT
faba-172	456	3	hall	hall	PROPN
faba-172	456	4	inc	inc	PROPN
faba-172	456	5	.	.	PROPN
faba-172	456	6	widodo	widodo	PROPN
faba-172	456	7	,	,	PUNCT
faba-172	456	8	s.w	s.w	PROPN
faba-172	456	9	.	.	PROPN
faba-172	456	10	,	,	PUNCT
faba-172	456	11	and	and	CCONJ
faba-172	456	12	s.	s.	PROPN
faba-172	456	13	wulandari	wulandari	PROPN
faba-172	456	14	.	.	PUNCT
faba-172	457	1	2021	2021	NUM
faba-172	457	2	.	.	PUNCT
faba-172	458	1	pengaruh	pengaruh	NOUN
faba-172	458	2	profitabilitas	profitabilita	NOUN
faba-172	458	3	,	,	PUNCT
faba-172	458	4	leverage	leverage	NOUN
faba-172	458	5	,	,	PUNCT
faba-172	458	6	capital	capital	NOUN
faba-172	458	7	intensity	intensity	NOUN
faba-172	458	8	,	,	PUNCT
faba-172	458	9	sales	sale	NOUN
faba-172	458	10	growth	growth	NOUN
faba-172	458	11	dan	dan	PROPN
faba-172	458	12	ukuran	ukuran	PROPN
faba-172	458	13	perusahaan	perusahaan	PROPN
faba-172	458	14	terhadap	terhadap	PROPN
faba-172	458	15	penghindaran	penghindaran	VERB
faba-172	458	16	pajak	pajak	ADV
faba-172	459	1	[	[	X
faba-172	459	2	effect	effect	NOUN
faba-172	459	3	of	of	ADP
faba-172	459	4	profitability	profitability	NOUN
faba-172	459	5	,	,	PUNCT
faba-172	459	6	leverage	leverage	NOUN
faba-172	459	7	,	,	PUNCT
faba-172	459	8	capital	capital	NOUN
faba-172	459	9	intensity	intensity	NOUN
faba-172	459	10	,	,	PUNCT
faba-172	459	11	sales	sale	NOUN
faba-172	459	12	growth	growth	NOUN
faba-172	459	13	and	and	CCONJ
faba-172	459	14	company	company	NOUN
faba-172	459	15	size	size	NOUN
faba-172	459	16	on	on	ADP
faba-172	459	17	tax	tax	NOUN
faba-172	459	18	avoidance	avoidance	NOUN
faba-172	459	19	]	]	PUNCT
faba-172	459	20	.	.	PUNCT
faba-172	460	1	simak	simak	ADJ
faba-172	460	2	,	,	PUNCT
faba-172	460	3	19(1	19(1	NUM
faba-172	460	4	)	)	PUNCT
faba-172	460	5	,	,	PUNCT
faba-172	460	6	152–173	152–173	NUM
faba-172	460	7	.	.	PUNCT
faba-172	461	1	https://doi.org/10.29103/jak.v11i1.9500	https://doi.org/10.29103/jak.v11i1.9500	PROPN
faba-172	461	2	https://doi.org/10.35310/accruals.v3i2.56	https://doi.org/10.35310/accruals.v3i2.56	ADV
faba-172	461	3	https://ejournal.upi.edu/index.php/jrak/article/view/22807	https://ejournal.upi.edu/index.php/jrak/article/view/22807	ADJ
faba-172	461	4	https://doi.org/10.23887/jimat.v14i03.64464	https://doi.org/10.23887/jimat.v14i03.64464	NOUN
faba-172	461	5	https://doi.org/10.31289/jab.v6i2.3472	https://doi.org/10.31289/jab.v6i2.3472	NOUN