id	sid	tid	token	lemma	pos
faba-195	1	1	99	99	NUM
faba-195	1	2	finance	finance	NOUN
faba-195	1	3	,	,	PUNCT
faba-195	1	4	accounting	accounting	NOUN
faba-195	1	5	and	and	CCONJ
faba-195	1	6	business	business	NOUN
faba-195	1	7	analysis	analysis	NOUN
faba-195	1	8	volume	volume	NOUN
faba-195	1	9	6	6	NUM
faba-195	1	10	issue	issue	NOUN
faba-195	1	11	2	2	NUM
faba-195	1	12	,	,	PUNCT
faba-195	1	13	2024	2024	NUM
faba-195	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-195	1	15	issn	issn	VERB
faba-195	1	16	2603	2603	NUM
faba-195	1	17	-	-	SYM
faba-195	1	18	5324	5324	NUM
faba-195	1	19	doi	doi	NOUN
faba-195	1	20	:	:	PUNCT
faba-195	1	21	https://doi.org/10.37075/faba.2024.2.01	https://doi.org/10.37075/faba.2024.2.01	PRON
faba-195	1	22	tax	tax	NOUN
faba-195	1	23	avoidance	avoidance	NOUN
faba-195	1	24	of	of	ADP
faba-195	1	25	companies	company	NOUN
faba-195	1	26	in	in	ADP
faba-195	1	27	the	the	DET
faba-195	1	28	sri	sri	PROPN
faba-195	1	29	kehati	kehati	PROPN
faba-195	1	30	index	index	PROPN
faba-195	1	31	dwi	dwi	PROPN
faba-195	1	32	septa	septum	NOUN
faba-195	1	33	aryani1	aryani1	PROPN
faba-195	1	34	*	*	PUNCT
faba-195	1	35	,	,	PUNCT
faba-195	1	36	crystha	crystha	X
faba-195	1	37	armereo2	armereo2	ADJ
faba-195	1	38	faculty	faculty	NOUN
faba-195	1	39	of	of	ADP
faba-195	1	40	economics	economic	NOUN
faba-195	1	41	and	and	CCONJ
faba-195	1	42	business	business	NOUN
faba-195	1	43	,	,	PUNCT
faba-195	1	44	tridinanti	tridinanti	PROPN
faba-195	1	45	university	university	PROPN
faba-195	1	46	,	,	PUNCT
faba-195	1	47	palembang	palembang	PROPN
faba-195	1	48	,	,	PUNCT
faba-195	1	49	indonesia1	indonesia1	NOUN
faba-195	1	50	faculty	faculty	NOUN
faba-195	1	51	of	of	ADP
faba-195	1	52	economics	economic	NOUN
faba-195	1	53	and	and	CCONJ
faba-195	1	54	business	business	NOUN
faba-195	1	55	,	,	PUNCT
faba-195	1	56	tridinanti	tridinanti	PROPN
faba-195	1	57	university	university	PROPN
faba-195	1	58	,	,	PUNCT
faba-195	1	59	palembang	palembang	PROPN
faba-195	1	60	,	,	PUNCT
faba-195	1	61	indonesia2	indonesia2	NOUN
faba-195	1	62	*	*	PUNCT
faba-195	1	63	corresponding	correspond	VERB
faba-195	1	64	author	author	NOUN
faba-195	1	65	info	info	NOUN
faba-195	1	66	articles	article	NOUN
faba-195	1	67	abstract	abstract	ADJ
faba-195	1	68	history	history	NOUN
faba-195	1	69	article	article	NOUN
faba-195	1	70	:	:	PUNCT
faba-195	1	71	submitted	submit	VERB
faba-195	1	72	1	1	NUM
faba-195	1	73	april	april	PROPN
faba-195	1	74	2024	2024	NUM
faba-195	1	75	revised	revise	VERB
faba-195	1	76	5	5	NUM
faba-195	1	77	june	june	PROPN
faba-195	1	78	2024	2024	NUM
faba-195	1	79	accepted	accept	VERB
faba-195	1	80	20	20	NUM
faba-195	1	81	june	june	PROPN
faba-195	1	82	2024	2024	NUM
faba-195	1	83	purpose	purpose	NOUN
faba-195	1	84	:	:	PUNCT
faba-195	1	85	the	the	DET
faba-195	1	86	aim	aim	NOUN
faba-195	1	87	of	of	ADP
faba-195	1	88	this	this	DET
faba-195	1	89	study	study	NOUN
faba-195	1	90	is	be	AUX
faba-195	1	91	to	to	PART
faba-195	1	92	find	find	VERB
faba-195	1	93	out	out	ADP
faba-195	1	94	the	the	DET
faba-195	1	95	extent	extent	NOUN
faba-195	1	96	to	to	PART
faba-195	1	97	which	which	PRON
faba-195	1	98	executive	executive	ADJ
faba-195	1	99	character	character	NOUN
faba-195	1	100	,	,	PUNCT
faba-195	1	101	firm	firm	ADJ
faba-195	1	102	size	size	NOUN
faba-195	1	103	,	,	PUNCT
faba-195	1	104	and	and	CCONJ
faba-195	1	105	fixed	fix	VERB
faba-195	1	106	asset	asset	NOUN
faba-195	1	107	intensity	intensity	NOUN
faba-195	1	108	influence	influence	NOUN
faba-195	1	109	tax	tax	NOUN
faba-195	1	110	avoidance	avoidance	NOUN
faba-195	1	111	.	.	PUNCT
faba-195	2	1	design	design	NOUN
faba-195	2	2	/	/	SYM
faba-195	2	3	methodology	methodology	NOUN
faba-195	2	4	/	/	SYM
faba-195	2	5	approach	approach	NOUN
faba-195	2	6	:	:	PUNCT
faba-195	2	7	this	this	DET
faba-195	2	8	research	research	NOUN
faba-195	2	9	uses	use	VERB
faba-195	2	10	quantitative	quantitative	ADJ
faba-195	2	11	methods	method	NOUN
faba-195	2	12	.	.	PUNCT
faba-195	3	1	the	the	DET
faba-195	3	2	research	research	NOUN
faba-195	3	3	population	population	NOUN
faba-195	3	4	consisted	consist	VERB
faba-195	3	5	of	of	ADP
faba-195	3	6	25	25	NUM
faba-195	3	7	companies	company	NOUN
faba-195	3	8	listed	list	VERB
faba-195	3	9	on	on	ADP
faba-195	3	10	the	the	DET
faba-195	3	11	sri	sri	PROPN
faba-195	3	12	kehati	kehati	PROPN
faba-195	3	13	index	index	PROPN
faba-195	3	14	.	.	PUNCT
faba-195	4	1	the	the	DET
faba-195	4	2	sample	sample	NOUN
faba-195	4	3	in	in	ADP
faba-195	4	4	this	this	DET
faba-195	4	5	study	study	NOUN
faba-195	4	6	was	be	AUX
faba-195	4	7	made	make	VERB
faba-195	4	8	up	up	ADP
faba-195	4	9	of	of	ADP
faba-195	4	10	13	13	NUM
faba-195	4	11	companies	company	NOUN
faba-195	4	12	.	.	PUNCT
faba-195	5	1	the	the	DET
faba-195	5	2	sampling	sample	VERB
faba-195	5	3	technique	technique	NOUN
faba-195	5	4	used	use	VERB
faba-195	5	5	was	be	AUX
faba-195	5	6	purposive	purposive	ADJ
faba-195	5	7	sampling	sampling	NOUN
faba-195	5	8	.	.	PUNCT
faba-195	6	1	the	the	DET
faba-195	6	2	analytical	analytical	ADJ
faba-195	6	3	method	method	NOUN
faba-195	6	4	used	use	VERB
faba-195	6	5	in	in	ADP
faba-195	6	6	this	this	DET
faba-195	6	7	research	research	NOUN
faba-195	6	8	is	be	AUX
faba-195	6	9	multiple	multiple	ADJ
faba-195	6	10	linear	linear	ADJ
faba-195	6	11	regression	regression	NOUN
faba-195	6	12	.	.	PUNCT
faba-195	7	1	particular	particular	ADJ
faba-195	7	2	implication	implication	NOUN
faba-195	7	3	:	:	PUNCT
faba-195	7	4	these	these	DET
faba-195	7	5	research	research	NOUN
faba-195	7	6	findings	finding	NOUN
faba-195	7	7	would	would	AUX
faba-195	7	8	deepen	deepen	VERB
faba-195	7	9	understanding	understanding	NOUN
faba-195	7	10	,	,	PUNCT
faba-195	7	11	assist	assist	VERB
faba-195	7	12	businesses	business	NOUN
faba-195	7	13	in	in	ADP
faba-195	7	14	deciding	decide	VERB
faba-195	7	15	how	how	SCONJ
faba-195	7	16	to	to	PART
faba-195	7	17	approach	approach	VERB
faba-195	7	18	their	their	PRON
faba-195	7	19	tax	tax	NOUN
faba-195	7	20	policies	policy	NOUN
faba-195	7	21	,	,	PUNCT
faba-195	7	22	and	and	CCONJ
faba-195	7	23	provide	provide	VERB
faba-195	7	24	information	information	NOUN
faba-195	7	25	to	to	ADP
faba-195	7	26	the	the	DET
faba-195	7	27	government	government	NOUN
faba-195	7	28	as	as	SCONJ
faba-195	7	29	it	it	PRON
faba-195	7	30	formulates	formulate	VERB
faba-195	7	31	tax	tax	NOUN
faba-195	7	32	laws	law	NOUN
faba-195	7	33	to	to	PART
faba-195	7	34	close	close	VERB
faba-195	7	35	loopholes	loophole	NOUN
faba-195	7	36	that	that	PRON
faba-195	7	37	allow	allow	VERB
faba-195	7	38	for	for	ADP
faba-195	7	39	tax	tax	NOUN
faba-195	7	40	avoidance	avoidance	NOUN
faba-195	7	41	.	.	PUNCT
faba-195	8	1	originality	originality	NOUN
faba-195	8	2	/	/	SYM
faba-195	8	3	value	value	NOUN
faba-195	8	4	:	:	PUNCT
faba-195	8	5	this	this	DET
faba-195	8	6	research	research	NOUN
faba-195	8	7	uses	use	VERB
faba-195	8	8	a	a	DET
faba-195	8	9	different	different	ADJ
faba-195	8	10	company	company	NOUN
faba-195	8	11	from	from	ADP
faba-195	8	12	the	the	DET
faba-195	8	13	previous	previous	ADJ
faba-195	8	14	research	research	NOUN
faba-195	8	15	,	,	PUNCT
faba-195	8	16	so	so	CCONJ
faba-195	8	17	it	it	PRON
faba-195	8	18	is	be	AUX
faba-195	8	19	hoped	hope	VERB
faba-195	8	20	that	that	SCONJ
faba-195	8	21	it	it	PRON
faba-195	8	22	can	can	AUX
faba-195	8	23	provide	provide	VERB
faba-195	8	24	broader	broad	ADJ
faba-195	8	25	insight	insight	NOUN
faba-195	8	26	into	into	ADP
faba-195	8	27	tax	tax	NOUN
faba-195	8	28	avoidance	avoidance	NOUN
faba-195	8	29	practices	practice	NOUN
faba-195	8	30	.	.	PUNCT
faba-195	9	1	paper	paper	NOUN
faba-195	9	2	type	type	NOUN
faba-195	9	3	:	:	PUNCT
faba-195	9	4	research	research	NOUN
faba-195	9	5	paper	paper	NOUN
faba-195	9	6	keywords	keyword	NOUN
faba-195	9	7	:	:	PUNCT
faba-195	9	8	tax	tax	NOUN
faba-195	9	9	avoidance	avoidance	NOUN
faba-195	9	10	,	,	PUNCT
faba-195	9	11	executive	executive	ADJ
faba-195	9	12	character	character	NOUN
faba-195	9	13	,	,	PUNCT
faba-195	9	14	firm	firm	ADJ
faba-195	9	15	size	size	NOUN
faba-195	9	16	,	,	PUNCT
faba-195	9	17	fixeds	fixed	NOUN
faba-195	9	18	asset	asset	NOUN
faba-195	9	19	intensity	intensity	NOUN
faba-195	9	20	jel	jel	PROPN
faba-195	9	21	:	:	PUNCT
faba-195	9	22	h26	h26	PROPN
faba-195	9	23	,	,	PUNCT
faba-195	9	24	m41	m41	NUM
faba-195	9	25	,	,	PUNCT
faba-195	9	26	g32	g32	NOUN
faba-195	9	27	*	*	PUNCT
faba-195	9	28	address	address	NOUN
faba-195	9	29	correspondence	correspondence	NOUN
faba-195	9	30	:	:	PUNCT
faba-195	10	1	e	e	X
faba-195	10	2	-	-	NOUN
faba-195	10	3	mail	mail	NOUN
faba-195	10	4	:	:	PUNCT
faba-195	10	5	dwiseptaaryani09@gmail.com1	dwiseptaaryani09@gmail.com1	NOUN
faba-195	10	6	crystha_armereo@univ	crystha_armereo@univ	X
faba-195	10	7	-	-	SYM
faba-195	10	8	tridinanti.ac.id2	tridinanti.ac.id2	NUM
faba-195	10	9	http://faba.bg/	http://faba.bg/	NOUN
faba-195	10	10	https://doi.org/10.37075/faba.2024.2.01	https://doi.org/10.37075/faba.2024.2.01	PRON
faba-195	10	11	mailto:dwiseptaaryani09@gmail.com	mailto:dwiseptaaryani09@gmail.com	VERB
faba-195	10	12	mailto:crystha_armereo@univ-tridinanti.ac.id	mailto:crystha_armereo@univ-tridinanti.ac.id	PROPN
faba-195	10	13	https://orcid.org/0009-0006-2794-605x	https://orcid.org/0009-0006-2794-605x	NOUN
faba-195	10	14	https://orcid.org/0009-0000-7855-1417	https://orcid.org/0009-0000-7855-1417	PROPN
faba-195	10	15	dwi	dwi	PROPN
faba-195	10	16	septa	septum	NOUN
faba-195	10	17	aryani	aryani	VERB
faba-195	10	18	and	and	CCONJ
faba-195	10	19	crystha	crystha	PROPN
faba-195	10	20	armereo	armereo	PROPN
faba-195	10	21	/	/	SYM
faba-195	10	22	finance	finance	NOUN
faba-195	10	23	,	,	PUNCT
faba-195	10	24	accounting	accounting	NOUN
faba-195	10	25	and	and	CCONJ
faba-195	10	26	business	business	NOUN
faba-195	10	27	analysis	analysis	NOUN
faba-195	10	28	,	,	PUNCT
faba-195	10	29	volume	volume	NOUN
faba-195	10	30	6	6	NUM
faba-195	10	31	,	,	PUNCT
faba-195	10	32	issue	issue	NOUN
faba-195	10	33	2	2	NUM
faba-195	10	34	,	,	PUNCT
faba-195	10	35	2024	2024	NUM
faba-195	10	36	100	100	NUM
faba-195	10	37	introduction	introduction	NOUN
faba-195	10	38	the	the	DET
faba-195	10	39	financing	financing	NOUN
faba-195	10	40	of	of	ADP
faba-195	10	41	the	the	DET
faba-195	10	42	country	country	NOUN
faba-195	10	43	's	's	PART
faba-195	10	44	needs	need	NOUN
faba-195	10	45	and	and	CCONJ
faba-195	10	46	national	national	ADJ
faba-195	10	47	development	development	NOUN
faba-195	10	48	requires	require	VERB
faba-195	10	49	no	no	DET
faba-195	10	50	small	small	ADJ
faba-195	10	51	amount	amount	NOUN
faba-195	10	52	of	of	ADP
faba-195	10	53	funds	fund	NOUN
faba-195	10	54	,	,	PUNCT
faba-195	10	55	so	so	SCONJ
faba-195	10	56	the	the	DET
faba-195	10	57	government	government	NOUN
faba-195	10	58	must	must	AUX
faba-195	10	59	optimize	optimize	VERB
faba-195	10	60	tax	tax	NOUN
faba-195	10	61	receipts	receipt	NOUN
faba-195	10	62	(	(	PUNCT
faba-195	10	63	masrullah	masrullah	PROPN
faba-195	10	64	et	et	PROPN
faba-195	10	65	al	al	PROPN
faba-195	10	66	.	.	PROPN
faba-195	10	67	2018:3	2018:3	NUM
faba-195	10	68	)	)	PUNCT
faba-195	10	69	.	.	PUNCT
faba-195	11	1	on	on	ADP
faba-195	11	2	the	the	DET
faba-195	11	3	other	other	ADJ
faba-195	11	4	hand	hand	NOUN
faba-195	11	5	,	,	PUNCT
faba-195	11	6	corporate	corporate	ADJ
faba-195	11	7	management	management	NOUN
faba-195	11	8	often	often	ADV
faba-195	11	9	commits	commit	VERB
faba-195	11	10	inevitable	inevitable	ADJ
faba-195	11	11	tax	tax	NOUN
faba-195	11	12	avoidance	avoidance	NOUN
faba-195	11	13	.	.	PUNCT
faba-195	12	1	tax	tax	NOUN
faba-195	12	2	avoidance	avoidance	NOUN
faba-195	12	3	is	be	AUX
faba-195	12	4	an	an	DET
faba-195	12	5	attempt	attempt	NOUN
faba-195	12	6	to	to	PART
faba-195	12	7	evade	evade	VERB
faba-195	12	8	taxes	taxis	NOUN
faba-195	12	9	legally	legally	ADV
faba-195	12	10	by	by	ADP
faba-195	12	11	exploiting	exploit	VERB
faba-195	12	12	the	the	DET
faba-195	12	13	gray	gray	ADJ
faba-195	12	14	areas	area	NOUN
faba-195	12	15	of	of	ADP
faba-195	12	16	the	the	DET
faba-195	12	17	law	law	NOUN
faba-195	12	18	so	so	SCONJ
faba-195	12	19	that	that	SCONJ
faba-195	12	20	the	the	DET
faba-195	12	21	government	government	NOUN
faba-195	12	22	can	can	AUX
faba-195	12	23	not	not	PART
faba-195	12	24	impose	impose	VERB
faba-195	12	25	sanctions	sanction	NOUN
faba-195	12	26	.	.	PUNCT
faba-195	13	1	but	but	CCONJ
faba-195	13	2	on	on	ADP
faba-195	13	3	the	the	DET
faba-195	13	4	other	other	ADJ
faba-195	13	5	hand	hand	NOUN
faba-195	13	6	,	,	PUNCT
faba-195	13	7	the	the	DET
faba-195	13	8	government	government	NOUN
faba-195	13	9	does	do	AUX
faba-195	13	10	not	not	PART
faba-195	13	11	expect	expect	VERB
faba-195	13	12	this	this	PRON
faba-195	13	13	to	to	PART
faba-195	13	14	happen	happen	VERB
faba-195	13	15	because	because	SCONJ
faba-195	13	16	it	it	PRON
faba-195	13	17	could	could	AUX
faba-195	13	18	lead	lead	VERB
faba-195	13	19	to	to	ADP
faba-195	13	20	a	a	DET
faba-195	13	21	decrease	decrease	NOUN
faba-195	13	22	in	in	ADP
faba-195	13	23	state	state	NOUN
faba-195	13	24	tax	tax	NOUN
faba-195	13	25	receipts	receipt	NOUN
faba-195	13	26	.	.	PUNCT
faba-195	14	1	so	so	ADV
faba-195	14	2	this	this	PRON
faba-195	14	3	could	could	AUX
faba-195	14	4	lead	lead	VERB
faba-195	14	5	to	to	ADP
faba-195	14	6	a	a	DET
faba-195	14	7	conflict	conflict	NOUN
faba-195	14	8	of	of	ADP
faba-195	14	9	interest	interest	NOUN
faba-195	14	10	between	between	ADP
faba-195	14	11	the	the	DET
faba-195	14	12	company	company	NOUN
faba-195	14	13	and	and	CCONJ
faba-195	14	14	the	the	DET
faba-195	14	15	government	government	NOUN
faba-195	14	16	.	.	PUNCT
faba-195	15	1	there	there	PRON
faba-195	15	2	are	be	VERB
faba-195	15	3	three	three	NUM
faba-195	15	4	measurements	measurement	NOUN
faba-195	15	5	of	of	ADP
faba-195	15	6	tax	tax	NOUN
faba-195	15	7	avoidance	avoidance	NOUN
faba-195	15	8	:	:	PUNCT
faba-195	15	9	the	the	DET
faba-195	15	10	cash	cash	NOUN
faba-195	15	11	effective	effective	ADJ
faba-195	15	12	tax	tax	NOUN
faba-195	15	13	rate	rate	NOUN
faba-195	15	14	(	(	PUNCT
faba-195	15	15	cetr	cetr	NOUN
faba-195	15	16	)	)	PUNCT
faba-195	15	17	,	,	PUNCT
faba-195	15	18	the	the	DET
faba-195	15	19	effective	effective	ADJ
faba-195	15	20	tax	tax	NOUN
faba-195	15	21	rate	rate	NOUN
faba-195	15	22	(	(	PUNCT
faba-195	15	23	etr	etr	PROPN
faba-195	15	24	)	)	PUNCT
faba-195	15	25	,	,	PUNCT
faba-195	15	26	and	and	CCONJ
faba-195	15	27	the	the	DET
faba-195	15	28	book	book	NOUN
faba-195	15	29	-	-	PUNCT
faba-195	15	30	tax	tax	NOUN
faba-195	15	31	differences	difference	NOUN
faba-195	15	32	(	(	PUNCT
faba-195	15	33	btd	btd	PROPN
faba-195	15	34	)	)	PUNCT
faba-195	15	35	.	.	PUNCT
faba-195	16	1	in	in	ADP
faba-195	16	2	this	this	DET
faba-195	16	3	study	study	NOUN
faba-195	16	4	,	,	PUNCT
faba-195	16	5	we	we	PRON
faba-195	16	6	used	use	VERB
faba-195	16	7	the	the	DET
faba-195	16	8	measurement	measurement	NOUN
faba-195	16	9	of	of	ADP
faba-195	16	10	the	the	DET
faba-195	16	11	effective	effective	ADJ
faba-195	16	12	tax	tax	NOUN
faba-195	16	13	rate	rate	NOUN
faba-195	16	14	(	(	PUNCT
faba-195	16	15	etr	etr	PROPN
faba-195	16	16	)	)	PUNCT
faba-195	16	17	.	.	PUNCT
faba-195	17	1	the	the	DET
faba-195	17	2	etr	etr	PROPN
faba-195	17	3	is	be	AUX
faba-195	17	4	the	the	DET
faba-195	17	5	percentage	percentage	NOUN
faba-195	17	6	of	of	ADP
faba-195	17	7	the	the	DET
faba-195	17	8	effective	effective	ADJ
faba-195	17	9	tax	tax	NOUN
faba-195	17	10	rate	rate	NOUN
faba-195	17	11	used	use	VERB
faba-195	17	12	to	to	PART
faba-195	17	13	calculate	calculate	VERB
faba-195	17	14	the	the	DET
faba-195	17	15	tax	tax	NOUN
faba-195	17	16	payable	payable	ADJ
faba-195	17	17	by	by	ADP
faba-195	17	18	the	the	DET
faba-195	17	19	taxpayer	taxpayer	NOUN
faba-195	17	20	,	,	PUNCT
faba-195	17	21	where	where	SCONJ
faba-195	17	22	the	the	PRON
faba-195	17	23	lower	low	ADJ
faba-195	17	24	the	the	DET
faba-195	17	25	value	value	NOUN
faba-195	17	26	of	of	ADP
faba-195	17	27	the	the	DET
faba-195	17	28	actual	actual	ADJ
faba-195	17	29	tax	tax	NOUN
faba-195	17	30	rate	rate	NOUN
faba-195	17	31	,	,	PUNCT
faba-195	17	32	the	the	DET
faba-195	17	33	less	less	ADJ
faba-195	17	34	tax	tax	NOUN
faba-195	17	35	payments	payment	NOUN
faba-195	17	36	are	be	AUX
faba-195	17	37	due	due	ADJ
faba-195	17	38	to	to	ADP
faba-195	17	39	the	the	DET
faba-195	17	40	taxable	taxable	ADJ
faba-195	17	41	person	person	NOUN
faba-195	17	42	.	.	PUNCT
faba-195	18	1	action	action	NOUN
faba-195	18	2	to	to	PART
faba-195	18	3	minimize	minimize	VERB
faba-195	18	4	the	the	DET
faba-195	18	5	amount	amount	NOUN
faba-195	18	6	of	of	ADP
faba-195	18	7	taxpayers	taxpayer	NOUN
faba-195	18	8	'	'	PART
faba-195	18	9	payments	payment	NOUN
faba-195	18	10	can	can	AUX
faba-195	18	11	be	be	AUX
faba-195	18	12	influenced	influence	VERB
faba-195	18	13	by	by	ADP
faba-195	18	14	many	many	ADJ
faba-195	18	15	factors	factor	NOUN
faba-195	18	16	,	,	PUNCT
faba-195	18	17	including	include	VERB
faba-195	18	18	executive	executive	ADJ
faba-195	18	19	character	character	NOUN
faba-195	18	20	,	,	PUNCT
faba-195	18	21	corporate	corporate	ADJ
faba-195	18	22	characteristics	characteristic	NOUN
faba-195	18	23	,	,	PUNCT
faba-195	18	24	and	and	CCONJ
faba-195	18	25	fixed	fix	VERB
faba-195	18	26	asset	asset	NOUN
faba-195	18	27	intensity	intensity	NOUN
faba-195	18	28	.	.	PUNCT
faba-195	19	1	the	the	DET
faba-195	19	2	first	first	ADJ
faba-195	19	3	factor	factor	NOUN
faba-195	19	4	is	be	AUX
faba-195	19	5	executive	executive	ADJ
faba-195	19	6	character	character	NOUN
faba-195	19	7	.	.	PUNCT
faba-195	20	1	corporate	corporate	ADJ
faba-195	20	2	leaders	leader	NOUN
faba-195	20	3	have	have	VERB
faba-195	20	4	influence	influence	NOUN
faba-195	20	5	over	over	ADP
faba-195	20	6	tax	tax	NOUN
faba-195	20	7	avoidance	avoidance	NOUN
faba-195	20	8	.	.	PUNCT
faba-195	21	1	corporate	corporate	ADJ
faba-195	21	2	executives	executive	NOUN
faba-195	21	3	who	who	PRON
faba-195	21	4	occupy	occupy	VERB
faba-195	21	5	top	top	ADJ
faba-195	21	6	positions	position	NOUN
faba-195	21	7	both	both	CCONJ
faba-195	21	8	as	as	ADP
faba-195	21	9	top	top	ADJ
faba-195	21	10	executives	executive	NOUN
faba-195	21	11	and	and	CCONJ
faba-195	21	12	top	top	ADJ
faba-195	21	13	managers	manager	NOUN
faba-195	21	14	have	have	VERB
faba-195	21	15	different	different	ADJ
faba-195	21	16	characteristics	characteristic	NOUN
faba-195	21	17	.	.	PUNCT
faba-195	22	1	a	a	DET
faba-195	22	2	risk	risk	NOUN
faba-195	22	3	averse	averse	ADJ
faba-195	22	4	and	and	CCONJ
faba-195	22	5	a	a	DET
faba-195	22	6	risk	risk	NOUN
faba-195	22	7	taker	taker	NOUN
faba-195	22	8	are	be	AUX
faba-195	22	9	two	two	NUM
faba-195	22	10	characteristics	characteristic	NOUN
faba-195	22	11	of	of	ADP
faba-195	22	12	an	an	DET
faba-195	22	13	executive	executive	NOUN
faba-195	22	14	.	.	PUNCT
faba-195	23	1	an	an	DET
faba-195	23	2	executive	executive	NOUN
faba-195	23	3	's	's	PART
faba-195	23	4	risk	risk	NOUN
faba-195	23	5	aversion	aversion	NOUN
faba-195	23	6	means	mean	VERB
faba-195	23	7	that	that	SCONJ
faba-195	23	8	leaders	leader	NOUN
faba-195	23	9	tend	tend	VERB
faba-195	23	10	to	to	PART
faba-195	23	11	be	be	AUX
faba-195	23	12	less	less	ADV
faba-195	23	13	brave	brave	ADJ
faba-195	23	14	to	to	PART
faba-195	23	15	make	make	VERB
faba-195	23	16	decisions	decision	NOUN
faba-195	23	17	that	that	PRON
faba-195	23	18	are	be	AUX
faba-195	23	19	potentially	potentially	ADV
faba-195	23	20	beneficial	beneficial	ADJ
faba-195	23	21	to	to	ADP
faba-195	23	22	the	the	DET
faba-195	23	23	company	company	NOUN
faba-195	23	24	.	.	PUNCT
faba-195	24	1	the	the	PRON
faba-195	24	2	higher	high	ADJ
faba-195	24	3	the	the	DET
faba-195	24	4	risk	risk	NOUN
faba-195	24	5	taker	taker	NOUN
faba-195	24	6	character	character	NOUN
faba-195	24	7	of	of	ADP
faba-195	24	8	an	an	DET
faba-195	24	9	executive	executive	NOUN
faba-195	24	10	,	,	PUNCT
faba-195	24	11	the	the	DET
faba-195	24	12	more	more	ADV
faba-195	24	13	daring	daring	ADJ
faba-195	24	14	it	it	PRON
faba-195	24	15	will	will	AUX
faba-195	24	16	be	be	AUX
faba-195	24	17	to	to	PART
faba-195	24	18	avoid	avoid	VERB
faba-195	24	19	taxes	taxis	NOUN
faba-195	24	20	.	.	PUNCT
faba-195	25	1	corporate	corporate	ADJ
faba-195	25	2	risk	risk	NOUN
faba-195	25	3	assessment	assessment	NOUN
faba-195	25	4	is	be	AUX
faba-195	25	5	a	a	DET
faba-195	25	6	method	method	NOUN
faba-195	25	7	of	of	ADP
faba-195	25	8	calculation	calculation	NOUN
faba-195	25	9	used	use	VERB
faba-195	25	10	to	to	PART
faba-195	25	11	determine	determine	VERB
faba-195	25	12	the	the	DET
faba-195	25	13	type	type	NOUN
faba-195	25	14	of	of	ADP
faba-195	25	15	character	character	NOUN
faba-195	25	16	and	and	CCONJ
faba-195	25	17	how	how	SCONJ
faba-195	25	18	bold	bold	ADJ
faba-195	25	19	a	a	DET
faba-195	25	20	company	company	NOUN
faba-195	25	21	executive	executive	NOUN
faba-195	25	22	is	be	AUX
faba-195	25	23	to	to	PART
faba-195	25	24	take	take	VERB
faba-195	25	25	risks	risk	NOUN
faba-195	25	26	.	.	PUNCT
faba-195	26	1	previous	previous	ADJ
faba-195	26	2	research	research	NOUN
faba-195	26	3	by	by	ADP
faba-195	26	4	ayu	ayu	PROPN
faba-195	26	5	et	et	PROPN
faba-195	26	6	al	al	PROPN
faba-195	26	7	.	.	PROPN
faba-195	27	1	(	(	PUNCT
faba-195	27	2	2021:15	2021:15	NUM
faba-195	27	3	)	)	PUNCT
faba-195	27	4	found	find	VERB
faba-195	27	5	that	that	SCONJ
faba-195	27	6	executive	executive	ADJ
faba-195	27	7	character	character	NOUN
faba-195	27	8	partially	partially	ADV
faba-195	27	9	has	have	VERB
faba-195	27	10	no	no	DET
faba-195	27	11	influence	influence	NOUN
faba-195	27	12	on	on	ADP
faba-195	27	13	tax	tax	NOUN
faba-195	27	14	avoidance	avoidance	NOUN
faba-195	27	15	.	.	PUNCT
faba-195	28	1	the	the	DET
faba-195	28	2	results	result	NOUN
faba-195	28	3	of	of	ADP
faba-195	28	4	this	this	DET
faba-195	28	5	study	study	NOUN
faba-195	28	6	differ	differ	VERB
faba-195	28	7	from	from	ADP
faba-195	28	8	the	the	DET
faba-195	28	9	rahayu	rahayu	PROPN
faba-195	28	10	et	et	PROPN
faba-195	28	11	al	al	PROPN
faba-195	28	12	.	.	PROPN
faba-195	28	13	study	study	PROPN
faba-195	28	14	(	(	PUNCT
faba-195	28	15	2020:4	2020:4	NUM
faba-195	28	16	)	)	PUNCT
faba-195	28	17	,	,	PUNCT
faba-195	28	18	which	which	PRON
faba-195	28	19	found	find	VERB
faba-195	28	20	that	that	SCONJ
faba-195	28	21	executive	executive	ADJ
faba-195	28	22	character	character	NOUN
faba-195	28	23	influences	influence	VERB
faba-195	28	24	tax	tax	NOUN
faba-195	28	25	avoidance	avoidance	NOUN
faba-195	28	26	.	.	PUNCT
faba-195	29	1	the	the	DET
faba-195	29	2	second	second	ADJ
faba-195	29	3	factor	factor	NOUN
faba-195	29	4	is	be	AUX
faba-195	29	5	firm	firm	ADJ
faba-195	29	6	size	size	NOUN
faba-195	29	7	.	.	PUNCT
faba-195	30	1	firm	firm	ADJ
faba-195	30	2	size	size	NOUN
faba-195	30	3	is	be	AUX
faba-195	30	4	a	a	DET
faba-195	30	5	measure	measure	NOUN
faba-195	30	6	that	that	PRON
faba-195	30	7	can	can	AUX
faba-195	30	8	describe	describe	VERB
faba-195	30	9	its	its	PRON
faba-195	30	10	revenue	revenue	NOUN
faba-195	30	11	and	and	CCONJ
faba-195	30	12	activity	activity	NOUN
faba-195	30	13	as	as	ADV
faba-195	30	14	well	well	ADV
faba-195	30	15	as	as	ADP
faba-195	30	16	the	the	DET
faba-195	30	17	size	size	NOUN
faba-195	30	18	of	of	ADP
faba-195	30	19	the	the	DET
faba-195	30	20	company	company	NOUN
faba-195	30	21	’s	’s	PART
faba-195	30	22	smallness	smallness	NOUN
faba-195	30	23	.	.	PUNCT
faba-195	31	1	the	the	DET
faba-195	31	2	amount	amount	NOUN
faba-195	31	3	of	of	ADP
faba-195	31	4	company	company	NOUN
faba-195	31	5	assets	asset	NOUN
faba-195	31	6	can	can	AUX
faba-195	31	7	be	be	AUX
faba-195	31	8	used	use	VERB
faba-195	31	9	to	to	PART
faba-195	31	10	determine	determine	VERB
faba-195	31	11	how	how	SCONJ
faba-195	31	12	big	big	ADJ
faba-195	31	13	the	the	DET
faba-195	31	14	company	company	NOUN
faba-195	31	15	is	be	AUX
faba-195	31	16	.	.	PUNCT
faba-195	32	1	richardson	richardson	PROPN
faba-195	32	2	and	and	CCONJ
faba-195	32	3	lanis	lanis	PROPN
faba-195	32	4	(	(	PUNCT
faba-195	32	5	2017	2017	NUM
faba-195	32	6	)	)	PUNCT
faba-195	32	7	say	say	VERB
faba-195	32	8	that	that	SCONJ
faba-195	32	9	the	the	PRON
faba-195	32	10	larger	large	ADJ
faba-195	32	11	the	the	DET
faba-195	32	12	size	size	NOUN
faba-195	32	13	of	of	ADP
faba-195	32	14	the	the	DET
faba-195	32	15	company	company	NOUN
faba-195	32	16	,	,	PUNCT
faba-195	32	17	the	the	PRON
faba-195	32	18	greater	great	ADJ
faba-195	32	19	the	the	DET
faba-195	32	20	tendency	tendency	NOUN
faba-195	32	21	to	to	PART
faba-195	32	22	tax	tax	NOUN
faba-195	32	23	avoidance	avoidance	NOUN
faba-195	32	24	,	,	PUNCT
faba-195	32	25	as	as	SCONJ
faba-195	32	26	indicated	indicate	VERB
faba-195	32	27	by	by	ADP
faba-195	32	28	a	a	DET
faba-195	32	29	low	low	ADJ
faba-195	32	30	effective	effective	ADJ
faba-195	32	31	tax	tax	NOUN
faba-195	32	32	ratio	ratio	NOUN
faba-195	32	33	(	(	PUNCT
faba-195	32	34	etr	etr	PROPN
faba-195	32	35	)	)	PUNCT
faba-195	32	36	.	.	PUNCT
faba-195	33	1	large	large	ADJ
faba-195	33	2	companies	company	NOUN
faba-195	33	3	have	have	VERB
faba-195	33	4	larger	large	ADJ
faba-195	33	5	resources	resource	NOUN
faba-195	33	6	and	and	CCONJ
faba-195	33	7	are	be	AUX
faba-195	33	8	more	more	ADV
faba-195	33	9	able	able	ADJ
faba-195	33	10	to	to	PART
faba-195	33	11	manage	manage	VERB
faba-195	33	12	the	the	DET
faba-195	33	13	tax	tax	NOUN
faba-195	33	14	burden	burden	NOUN
faba-195	33	15	than	than	ADP
faba-195	33	16	small	small	ADJ
faba-195	33	17	companies	company	NOUN
faba-195	33	18	,	,	PUNCT
faba-195	33	19	which	which	PRON
faba-195	33	20	leads	lead	VERB
faba-195	33	21	to	to	ADP
faba-195	33	22	a	a	DET
faba-195	33	23	tendency	tendency	NOUN
faba-195	33	24	toward	toward	ADP
faba-195	33	25	tax	tax	NOUN
faba-195	33	26	avoidance	avoidance	NOUN
faba-195	33	27	.	.	PUNCT
faba-195	34	1	research	research	NOUN
faba-195	34	2	conducted	conduct	VERB
faba-195	34	3	by	by	ADP
faba-195	34	4	fatmawati	fatmawati	NOUN
faba-195	34	5	(	(	PUNCT
faba-195	34	6	2017	2017	NUM
faba-195	34	7	)	)	PUNCT
faba-195	34	8	found	find	VERB
faba-195	34	9	that	that	SCONJ
faba-195	34	10	corporate	corporate	ADJ
faba-195	34	11	size	size	NOUN
faba-195	34	12	significantly	significantly	ADV
faba-195	34	13	affects	affect	VERB
faba-195	34	14	tax	tax	NOUN
faba-195	34	15	avoidance	avoidance	NOUN
faba-195	34	16	.	.	PUNCT
faba-195	35	1	on	on	ADP
faba-195	35	2	the	the	DET
faba-195	35	3	other	other	ADJ
faba-195	35	4	hand	hand	NOUN
faba-195	35	5	,	,	PUNCT
faba-195	35	6	research	research	NOUN
faba-195	35	7	conducted	conduct	VERB
faba-195	35	8	by	by	ADP
faba-195	35	9	yosef	yosef	PROPN
faba-195	35	10	rago	rago	PROPN
faba-195	35	11	et	et	PROPN
faba-195	35	12	al	al	PROPN
faba-195	35	13	.	.	PROPN
faba-195	36	1	(	(	PUNCT
faba-195	36	2	2020	2020	NUM
faba-195	36	3	)	)	PUNCT
faba-195	36	4	found	find	VERB
faba-195	36	5	that	that	SCONJ
faba-195	36	6	corporate	corporate	ADJ
faba-195	36	7	characteristics	characteristic	NOUN
faba-195	36	8	do	do	AUX
faba-195	36	9	not	not	PART
faba-195	36	10	affect	affect	VERB
faba-195	36	11	tax	tax	NOUN
faba-195	36	12	avoidance	avoidance	NOUN
faba-195	36	13	.	.	PUNCT
faba-195	37	1	fixed	fix	VERB
faba-195	37	2	asset	asset	NOUN
faba-195	37	3	intensity	intensity	NOUN
faba-195	37	4	is	be	AUX
faba-195	37	5	the	the	DET
faba-195	37	6	third	third	ADJ
faba-195	37	7	factor	factor	NOUN
faba-195	37	8	that	that	PRON
faba-195	37	9	affects	affect	VERB
faba-195	37	10	tax	tax	NOUN
faba-195	37	11	avoidance	avoidance	NOUN
faba-195	37	12	.	.	PUNCT
faba-195	38	1	permanent	permanent	ADJ
faba-195	38	2	assets	asset	NOUN
faba-195	38	3	can	can	AUX
faba-195	38	4	be	be	AUX
faba-195	38	5	used	use	VERB
faba-195	38	6	by	by	ADP
faba-195	38	7	the	the	DET
faba-195	38	8	company	company	NOUN
faba-195	38	9	for	for	ADP
faba-195	38	10	tax	tax	NOUN
faba-195	38	11	avoidance	avoidance	NOUN
faba-195	38	12	because	because	SCONJ
faba-195	38	13	the	the	DET
faba-195	38	14	fixed	fix	VERB
faba-195	38	15	assets	asset	NOUN
faba-195	38	16	will	will	AUX
faba-195	38	17	undergo	undergo	VERB
faba-195	38	18	a	a	DET
faba-195	38	19	reduction	reduction	NOUN
faba-195	38	20	(	(	PUNCT
faba-195	38	21	except	except	SCONJ
faba-195	38	22	land	land	NOUN
faba-195	38	23	)	)	PUNCT
faba-195	38	24	;	;	PUNCT
faba-195	38	25	this	this	DET
faba-195	38	26	reduction	reduction	NOUN
faba-195	38	27	will	will	AUX
faba-195	38	28	subsequently	subsequently	ADV
faba-195	38	29	be	be	AUX
faba-195	38	30	the	the	DET
faba-195	38	31	reduction	reduction	NOUN
faba-195	38	32	burden	burden	NOUN
faba-195	38	33	that	that	PRON
faba-195	38	34	can	can	AUX
faba-195	38	35	be	be	AUX
faba-195	38	36	deducted	deduct	VERB
faba-195	38	37	from	from	ADP
faba-195	38	38	income	income	NOUN
faba-195	38	39	in	in	ADP
faba-195	38	40	the	the	DET
faba-195	38	41	calculation	calculation	NOUN
faba-195	38	42	of	of	ADP
faba-195	38	43	corporate	corporate	ADJ
faba-195	38	44	tax	tax	NOUN
faba-195	38	45	.	.	PUNCT
faba-195	39	1	the	the	DET
faba-195	39	2	amount	amount	NOUN
faba-195	39	3	of	of	ADP
faba-195	39	4	reduction	reduction	NOUN
faba-195	39	5	burden	burden	NOUN
faba-195	39	6	deducted	deduct	VERB
faba-195	39	7	from	from	ADP
faba-195	39	8	income	income	NOUN
faba-195	39	9	will	will	AUX
faba-195	39	10	affect	affect	VERB
faba-195	39	11	the	the	DET
faba-195	39	12	taxable	taxable	ADJ
faba-195	39	13	profit	profit	NOUN
faba-195	39	14	,	,	PUNCT
faba-195	39	15	which	which	PRON
faba-195	39	16	is	be	AUX
faba-195	39	17	then	then	ADV
faba-195	39	18	used	use	VERB
faba-195	39	19	to	to	PART
faba-195	39	20	calculate	calculate	VERB
faba-195	39	21	the	the	DET
faba-195	39	22	amount	amount	NOUN
faba-195	39	23	of	of	ADP
faba-195	39	24	corporate	corporate	ADJ
faba-195	39	25	debt	debt	NOUN
faba-195	39	26	.	.	PUNCT
faba-195	40	1	the	the	PRON
faba-195	40	2	greater	great	ADJ
faba-195	40	3	the	the	DET
faba-195	40	4	intensity	intensity	NOUN
faba-195	40	5	of	of	ADP
faba-195	40	6	the	the	DET
faba-195	40	7	fixed	fix	VERB
faba-195	40	8	assets	asset	NOUN
faba-195	40	9	invested	invest	VERB
faba-195	40	10	in	in	ADP
faba-195	40	11	the	the	DET
faba-195	40	12	assets	asset	NOUN
faba-195	40	13	,	,	PUNCT
faba-195	40	14	the	the	PRON
faba-195	40	15	larger	large	ADJ
faba-195	40	16	the	the	DET
faba-195	40	17	reduction	reduction	NOUN
faba-195	40	18	burden	burden	NOUN
faba-195	40	19	is	be	AUX
faba-195	40	20	reduced	reduce	VERB
faba-195	40	21	,	,	PUNCT
faba-195	40	22	so	so	SCONJ
faba-195	40	23	that	that	SCONJ
faba-195	40	24	the	the	DET
faba-195	40	25	basis	basis	NOUN
faba-195	40	26	for	for	ADP
faba-195	40	27	calculating	calculate	VERB
faba-195	40	28	taxes	taxis	NOUN
faba-195	40	29	is	be	AUX
faba-195	40	30	smaller	small	ADJ
faba-195	40	31	.	.	PUNCT
faba-195	41	1	small	small	ADJ
faba-195	41	2	tax	tax	NOUN
faba-195	41	3	calculations	calculation	NOUN
faba-195	41	4	are	be	AUX
faba-195	41	5	an	an	DET
faba-195	41	6	opportunity	opportunity	NOUN
faba-195	41	7	for	for	SCONJ
faba-195	41	8	companies	company	NOUN
faba-195	41	9	to	to	PART
faba-195	41	10	avoid	avoid	VERB
faba-195	41	11	taxes	taxis	NOUN
faba-195	41	12	.	.	PUNCT
faba-195	42	1	so	so	ADV
faba-195	42	2	it	it	PRON
faba-195	42	3	shows	show	VERB
faba-195	42	4	that	that	SCONJ
faba-195	42	5	the	the	PRON
faba-195	42	6	higher	high	ADJ
faba-195	42	7	the	the	DET
faba-195	42	8	fixed	fixed	ADJ
faba-195	42	9	asset	asset	NOUN
faba-195	42	10	intensity	intensity	NOUN
faba-195	42	11	,	,	PUNCT
faba-195	42	12	the	the	PRON
faba-195	42	13	higher	high	ADJ
faba-195	42	14	the	the	DET
faba-195	42	15	tax	tax	NOUN
faba-195	42	16	evasion	evasion	NOUN
faba-195	42	17	the	the	DET
faba-195	42	18	company	company	NOUN
faba-195	42	19	experiences	experience	VERB
faba-195	42	20	.	.	PUNCT
faba-195	43	1	the	the	DET
faba-195	43	2	results	result	NOUN
faba-195	43	3	of	of	ADP
faba-195	43	4	the	the	DET
faba-195	43	5	study	study	NOUN
faba-195	43	6	by	by	ADP
faba-195	43	7	ida	ida	PROPN
faba-195	43	8	ayu	ayu	PROPN
faba-195	43	9	putu	putu	PROPN
faba-195	43	10	wira	wira	PROPN
faba-195	43	11	yanti	yanti	PROPN
faba-195	43	12	and	and	CCONJ
faba-195	43	13	i	i	PRON
faba-195	43	14	nyoman	nyoman	PROPN
faba-195	43	15	putra	putra	PROPN
faba-195	43	16	yasa	yasa	PROPN
faba-195	43	17	(	(	PUNCT
faba-195	43	18	2022	2022	NUM
faba-195	43	19	)	)	PUNCT
faba-195	43	20	indicated	indicate	VERB
faba-195	43	21	that	that	SCONJ
faba-195	43	22	partially	partially	ADV
faba-195	43	23	the	the	DET
faba-195	43	24	intensity	intensity	NOUN
faba-195	43	25	of	of	ADP
faba-195	43	26	assets	asset	NOUN
faba-195	43	27	remained	remain	VERB
faba-195	43	28	nonimpact	nonimpact	ADJ
faba-195	43	29	on	on	ADP
faba-195	43	30	tax	tax	NOUN
faba-195	43	31	avoidance	avoidance	NOUN
faba-195	43	32	.	.	PUNCT
faba-195	44	1	according	accord	VERB
faba-195	44	2	to	to	ADP
faba-195	44	3	nugraha	nugraha	NOUN
faba-195	44	4	(	(	PUNCT
faba-195	44	5	2019	2019	NUM
faba-195	44	6	)	)	PUNCT
faba-195	44	7	,	,	PUNCT
faba-195	44	8	asset	asset	NOUN
faba-195	44	9	intensity	intensity	NOUN
faba-195	44	10	has	have	VERB
faba-195	44	11	a	a	DET
faba-195	44	12	significant	significant	ADJ
faba-195	44	13	positive	positive	ADJ
faba-195	44	14	impact	impact	NOUN
faba-195	44	15	on	on	ADP
faba-195	44	16	tax	tax	NOUN
faba-195	44	17	avoidance	avoidance	NOUN
faba-195	44	18	.	.	PUNCT
faba-195	45	1	previous	previous	ADJ
faba-195	45	2	research	research	NOUN
faba-195	45	3	on	on	ADP
faba-195	45	4	tax	tax	NOUN
faba-195	45	5	avoidance	avoidance	NOUN
faba-195	45	6	is	be	AUX
faba-195	45	7	still	still	ADV
faba-195	45	8	interesting	interesting	ADJ
faba-195	45	9	to	to	PART
faba-195	45	10	study	study	VERB
faba-195	45	11	because	because	SCONJ
faba-195	45	12	it	it	PRON
faba-195	45	13	shows	show	VERB
faba-195	45	14	different	different	ADJ
faba-195	45	15	empirical	empirical	ADJ
faba-195	45	16	results	result	NOUN
faba-195	45	17	.	.	PUNCT
faba-195	46	1	this	this	DET
faba-195	46	2	research	research	NOUN
faba-195	46	3	was	be	AUX
faba-195	46	4	conducted	conduct	VERB
faba-195	46	5	on	on	ADP
faba-195	46	6	companies	company	NOUN
faba-195	46	7	listed	list	VERB
faba-195	46	8	in	in	ADP
faba-195	46	9	the	the	DET
faba-195	46	10	sri	sri	PROPN
faba-195	46	11	kehati	kehati	PROPN
faba-195	46	12	index	index	PROPN
faba-195	46	13	.	.	PUNCT
faba-195	47	1	the	the	DET
faba-195	47	2	sri	sri	PROPN
faba-195	47	3	kehati	kehati	PROPN
faba-195	47	4	index	index	NOUN
faba-195	47	5	is	be	AUX
faba-195	47	6	an	an	DET
faba-195	47	7	index	index	NOUN
faba-195	47	8	that	that	PRON
faba-195	47	9	contains	contain	VERB
faba-195	47	10	the	the	DET
faba-195	47	11	25	25	NUM
faba-195	47	12	best	good	ADJ
faba-195	47	13	shares	share	NOUN
faba-195	47	14	of	of	ADP
faba-195	47	15	esg	esg	NOUN
faba-195	47	16	performance	performance	NOUN
faba-195	47	17	assessment	assessment	NOUN
faba-195	47	18	results	result	NOUN
faba-195	47	19	and	and	CCONJ
faba-195	47	20	has	have	VERB
faba-195	47	21	good	good	ADJ
faba-195	47	22	liquidity	liquidity	NOUN
faba-195	47	23	.	.	PUNCT
faba-195	48	1	sri	sri	PROPN
faba-195	48	2	kehati	kehati	PROPN
faba-195	48	3	index	index	NOUN
faba-195	48	4	is	be	AUX
faba-195	48	5	a	a	DET
faba-195	48	6	collaboration	collaboration	NOUN
faba-195	48	7	between	between	ADP
faba-195	48	8	pt	pt	NOUN
faba-195	48	9	bursa	bursa	NOUN
faba-195	48	10	efek	efek	NOUN
faba-195	48	11	indonesia	indonesia	PROPN
faba-195	48	12	(	(	PUNCT
faba-195	48	13	bei	bei	PROPN
faba-195	48	14	)	)	PUNCT
faba-195	48	15	and	and	CCONJ
faba-195	48	16	the	the	DET
faba-195	48	17	foundation	foundation	NOUN
faba-195	48	18	for	for	ADP
faba-195	48	19	biodiversity	biodiversity	NOUN
faba-195	48	20	(	(	PUNCT
faba-195	48	21	kehati	kehati	NOUN
faba-195	48	22	)	)	PUNCT
faba-195	48	23	.	.	PUNCT
faba-195	49	1	the	the	DET
faba-195	49	2	company	company	NOUN
faba-195	49	3	selected	select	VERB
faba-195	49	4	to	to	PART
faba-195	49	5	join	join	VERB
faba-195	49	6	sri	sri	PROPN
faba-195	49	7	-	-	PUNCT
faba-195	49	8	kehati	kehati	PROPN
faba-195	49	9	is	be	AUX
faba-195	49	10	a	a	DET
faba-195	49	11	company	company	NOUN
faba-195	49	12	that	that	PRON
faba-195	49	13	applies	apply	VERB
faba-195	49	14	the	the	DET
faba-195	49	15	principles	principle	NOUN
faba-195	49	16	of	of	ADP
faba-195	49	17	sustainable	sustainable	ADJ
faba-195	49	18	responsible	responsible	ADJ
faba-195	49	19	investment	investment	NOUN
faba-195	49	20	(	(	PUNCT
faba-195	49	21	sri	sri	NOUN
faba-195	49	22	)	)	PUNCT
faba-195	49	23	and	and	CCONJ
faba-195	49	24	environmental	environmental	ADJ
faba-195	49	25	,	,	PUNCT
faba-195	49	26	social	social	ADJ
faba-195	49	27	,	,	PUNCT
faba-195	49	28	and	and	CCONJ
faba-195	49	29	good	good	ADJ
faba-195	49	30	governance	governance	NOUN
faba-195	49	31	(	(	PUNCT
faba-195	49	32	esg	esg	PROPN
faba-195	49	33	)	)	PUNCT
faba-195	49	34	.	.	PUNCT
faba-195	50	1	the	the	DET
faba-195	50	2	sri	sri	PROPN
faba-195	50	3	kehati	kehati	PROPN
faba-195	50	4	index	index	NOUN
faba-195	50	5	expects	expect	VERB
faba-195	50	6	many	many	ADJ
faba-195	50	7	companies	company	NOUN
faba-195	50	8	to	to	PART
faba-195	50	9	advance	advance	VERB
faba-195	50	10	the	the	DET
faba-195	50	11	implementation	implementation	NOUN
faba-195	50	12	of	of	ADP
faba-195	50	13	good	good	ADJ
faba-195	50	14	corporate	corporate	ADJ
faba-195	50	15	governance	governance	NOUN
faba-195	50	16	and	and	CCONJ
faba-195	50	17	corporate	corporate	ADJ
faba-195	50	18	social	social	ADJ
faba-195	50	19	responsibility	responsibility	NOUN
faba-195	50	20	in	in	ADP
faba-195	50	21	order	order	NOUN
faba-195	50	22	to	to	PART
faba-195	50	23	reduce	reduce	VERB
faba-195	50	24	tax	tax	NOUN
faba-195	50	25	avoidance	avoidance	NOUN
faba-195	50	26	.	.	PUNCT
faba-195	51	1	in	in	ADP
faba-195	51	2	indonesia	indonesia	PROPN
faba-195	51	3	,	,	PUNCT
faba-195	51	4	tax	tax	NOUN
faba-195	51	5	avoidance	avoidance	NOUN
faba-195	51	6	is	be	AUX
faba-195	51	7	still	still	ADV
faba-195	51	8	practiced	practice	VERB
faba-195	51	9	by	by	ADP
faba-195	51	10	many	many	ADJ
faba-195	51	11	companies	company	NOUN
faba-195	51	12	.	.	PUNCT
faba-195	52	1	an	an	DET
faba-195	52	2	example	example	NOUN
faba-195	52	3	of	of	ADP
faba-195	52	4	a	a	DET
faba-195	52	5	tax	tax	NOUN
faba-195	52	6	avoidance	avoidance	NOUN
faba-195	52	7	case	case	NOUN
faba-195	52	8	is	be	AUX
faba-195	52	9	pt	pt	PROPN
faba-195	52	10	garuda	garuda	PROPN
faba-195	52	11	indonesia	indonesia	PROPN
faba-195	52	12	(	(	PUNCT
faba-195	52	13	giaa	giaa	PROPN
faba-195	52	14	)	)	PUNCT
faba-195	52	15	,	,	PUNCT
faba-195	52	16	which	which	PRON
faba-195	52	17	was	be	AUX
faba-195	52	18	listed	list	VERB
faba-195	52	19	in	in	ADP
faba-195	52	20	the	the	DET
faba-195	52	21	sri	sri	PROPN
faba-195	52	22	kehati	kehati	PROPN
faba-195	52	23	index	index	NOUN
faba-195	52	24	before	before	ADP
faba-195	52	25	the	the	DET
faba-195	52	26	harley	harley	NOUN
faba-195	52	27	and	and	CCONJ
faba-195	52	28	brompton	brompton	PROPN
faba-195	52	29	smuggling	smuggling	NOUN
faba-195	52	30	cases	case	NOUN
faba-195	52	31	.	.	PUNCT
faba-195	53	1	this	this	DET
faba-195	53	2	case	case	NOUN
faba-195	53	3	has	have	AUX
faba-195	53	4	caused	cause	VERB
faba-195	53	5	the	the	DET
faba-195	53	6	country	country	NOUN
faba-195	53	7	to	to	PART
faba-195	53	8	potentially	potentially	ADV
faba-195	53	9	lose	lose	VERB
faba-195	53	10	tax	tax	NOUN
faba-195	53	11	receipts	receipt	NOUN
faba-195	53	12	of	of	ADP
faba-195	53	13	up	up	ADP
faba-195	53	14	to	to	ADP
faba-195	53	15	rp	rp	NOUN
faba-195	53	16	.	.	PROPN
faba-195	54	1	1.5	1.5	NUM
faba-195	54	2	billion	billion	NUM
faba-195	54	3	.	.	PUNCT
faba-195	55	1	in	in	ADP
faba-195	55	2	2013	2013	NUM
faba-195	55	3	,	,	PUNCT
faba-195	55	4	tax	tax	NOUN
faba-195	55	5	avoidance	avoidance	NOUN
faba-195	55	6	was	be	AUX
faba-195	55	7	also	also	ADV
faba-195	55	8	carried	carry	VERB
faba-195	55	9	out	out	ADP
faba-195	55	10	by	by	ADP
faba-195	55	11	indofood	indofood	NOUN
faba-195	55	12	sukses	sukse	VERB
faba-195	55	13	makmur	makmur	PROPN
faba-195	55	14	tbk	tbk	PROPN
faba-195	55	15	.	.	PUNCT
faba-195	56	1	in	in	ADP
faba-195	56	2	2013	2013	NUM
faba-195	56	3	,	,	PUNCT
faba-195	56	4	it	it	PRON
faba-195	56	5	evaded	evade	VERB
faba-195	56	6	taxes	taxis	NOUN
faba-195	56	7	of	of	ADP
faba-195	56	8	rp	rp	NOUN
faba-195	56	9	1.3	1.3	NUM
faba-195	56	10	billion	billion	NUM
faba-195	56	11	by	by	ADP
faba-195	56	12	establishing	establish	VERB
faba-195	56	13	a	a	DET
faba-195	56	14	new	new	ADJ
faba-195	56	15	company	company	NOUN
faba-195	56	16	and	and	CCONJ
faba-195	56	17	transferring	transfer	VERB
faba-195	56	18	the	the	DET
faba-195	56	19	assets	asset	NOUN
faba-195	56	20	,	,	PUNCT
faba-195	56	21	liabilities	liability	NOUN
faba-195	56	22	,	,	PUNCT
faba-195	56	23	and	and	CCONJ
faba-195	56	24	operational	operational	ADJ
faba-195	56	25	assets	asset	NOUN
faba-195	56	26	of	of	ADP
faba-195	56	27	the	the	DET
faba-195	56	28	noodle	noodle	NOUN
faba-195	56	29	division	division	NOUN
faba-195	56	30	(	(	PUNCT
faba-195	56	31	instant	instant	ADJ
faba-195	56	32	meat	meat	NOUN
faba-195	56	33	factory	factory	NOUN
faba-195	56	34	)	)	PUNCT
faba-195	56	35	to	to	AUX
faba-195	56	36	indofood	indofood	PROPN
faba-195	56	37	cbp	cbp	PROPN
faba-195	56	38	sukses	sukse	VERB
faba-195	56	39	makmur	makmur	PROPN
faba-195	56	40	tbk	tbk	PROPN
faba-195	56	41	(	(	PUNCT
faba-195	56	42	icbp	icbp	PROPN
faba-195	56	43	)	)	PUNCT
faba-195	56	44	.	.	PUNCT
faba-195	57	1	(	(	PUNCT
faba-195	57	2	www.gresnews.com	www.gresnews.com	X
faba-195	57	3	,	,	PUNCT
faba-195	57	4	2013	2013	NUM
faba-195	57	5	)	)	PUNCT
faba-195	57	6	.	.	PUNCT
faba-195	58	1	the	the	DET
faba-195	58	2	practice	practice	NOUN
faba-195	58	3	of	of	ADP
faba-195	58	4	tax	tax	NOUN
faba-195	58	5	avoidance	avoidance	NOUN
faba-195	58	6	has	have	AUX
faba-195	58	7	also	also	ADV
faba-195	58	8	been	be	AUX
faba-195	58	9	carried	carry	VERB
faba-195	58	10	out	out	ADP
faba-195	58	11	by	by	ADP
faba-195	58	12	pt	pt	PROPN
faba-195	58	13	unilever	unilever	PROPN
faba-195	58	14	indonesia	indonesia	PROPN
faba-195	58	15	tbk	tbk	PROPN
faba-195	58	16	(	(	PUNCT
faba-195	58	17	unvr	unvr	PROPN
faba-195	58	18	)	)	PUNCT
faba-195	58	19	which	which	PRON
faba-195	58	20	is	be	AUX
faba-195	58	21	pt	pt	X
faba-195	58	22	nestle	nestle	NOUN
faba-195	58	23	.	.	PUNCT
faba-195	59	1	in	in	ADP
faba-195	59	2	2013	2013	NUM
faba-195	59	3	,	,	PUNCT
faba-195	59	4	nestle	nestle	PROPN
faba-195	59	5	evaded	evade	VERB
faba-195	59	6	taxes	taxis	NOUN
faba-195	59	7	by	by	ADP
faba-195	59	8	means	mean	NOUN
faba-195	59	9	of	of	ADP
faba-195	59	10	transfer	transfer	NOUN
faba-195	59	11	pricing	pricing	NOUN
faba-195	59	12	aimed	aim	VERB
faba-195	59	13	at	at	ADP
faba-195	59	14	increasing	increase	VERB
faba-195	59	15	central	central	ADJ
faba-195	59	16	profits	profit	NOUN
faba-195	59	17	,	,	PUNCT
faba-195	59	18	resulting	result	VERB
faba-195	59	19	in	in	ADP
faba-195	59	20	a	a	DET
faba-195	59	21	considerable	considerable	ADJ
faba-195	59	22	turnover	turnover	NOUN
faba-195	59	23	of	of	ADP
faba-195	59	24	money	money	NOUN
faba-195	59	25	in	in	ADP
faba-195	59	26	its	its	PRON
faba-195	59	27	financial	financial	ADJ
faba-195	59	28	statements	statement	NOUN
faba-195	59	29	.	.	PUNCT
faba-195	60	1	all	all	DET
faba-195	60	2	this	this	PRON
faba-195	60	3	was	be	AUX
faba-195	60	4	done	do	VERB
faba-195	60	5	by	by	ADP
faba-195	60	6	nestle	nestle	PROPN
faba-195	60	7	dwi	dwi	PROPN
faba-195	60	8	septa	septum	NOUN
faba-195	60	9	aryani	aryani	VERB
faba-195	60	10	and	and	CCONJ
faba-195	60	11	crystha	crystha	PROPN
faba-195	60	12	armereo	armereo	PROPN
faba-195	60	13	/	/	SYM
faba-195	60	14	finance	finance	NOUN
faba-195	60	15	,	,	PUNCT
faba-195	60	16	accounting	accounting	NOUN
faba-195	60	17	and	and	CCONJ
faba-195	60	18	business	business	NOUN
faba-195	60	19	analysis	analysis	NOUN
faba-195	60	20	,	,	PUNCT
faba-195	60	21	volume	volume	NOUN
faba-195	60	22	6	6	NUM
faba-195	60	23	,	,	PUNCT
faba-195	60	24	issue	issue	NOUN
faba-195	60	25	2	2	NUM
faba-195	60	26	,	,	PUNCT
faba-195	60	27	2024	2024	NUM
faba-195	60	28	101	101	NUM
faba-195	60	29	purposefully	purposefully	ADV
faba-195	60	30	to	to	PART
faba-195	60	31	reduce	reduce	VERB
faba-195	60	32	the	the	DET
faba-195	60	33	cost	cost	NOUN
faba-195	60	34	of	of	ADP
faba-195	60	35	product	product	NOUN
faba-195	60	36	acquisition	acquisition	NOUN
faba-195	60	37	and	and	CCONJ
faba-195	60	38	the	the	DET
faba-195	60	39	tax	tax	NOUN
faba-195	60	40	burden	burden	NOUN
faba-195	60	41	.	.	PUNCT
faba-195	61	1	it	it	PRON
faba-195	61	2	is	be	AUX
faba-195	61	3	estimated	estimate	VERB
faba-195	61	4	that	that	SCONJ
faba-195	61	5	the	the	DET
faba-195	61	6	country	country	NOUN
faba-195	61	7	has	have	AUX
faba-195	61	8	suffered	suffer	VERB
faba-195	61	9	a	a	DET
faba-195	61	10	loss	loss	NOUN
faba-195	61	11	of	of	ADP
faba-195	61	12	rp	rp	NOUN
faba-195	61	13	800	800	NUM
faba-195	61	14	billion	billion	NUM
faba-195	61	15	(	(	PUNCT
faba-195	61	16	news.ddts.co.id	news.ddts.co.id	PROPN
faba-195	61	17	2017	2017	NUM
faba-195	61	18	)	)	PUNCT
faba-195	61	19	.	.	PUNCT
faba-195	62	1	the	the	DET
faba-195	62	2	aim	aim	NOUN
faba-195	62	3	of	of	ADP
faba-195	62	4	this	this	DET
faba-195	62	5	study	study	NOUN
faba-195	62	6	is	be	AUX
faba-195	62	7	to	to	PART
faba-195	62	8	find	find	VERB
faba-195	62	9	out	out	ADP
faba-195	62	10	the	the	DET
faba-195	62	11	extent	extent	NOUN
faba-195	62	12	to	to	PART
faba-195	62	13	which	which	PRON
faba-195	62	14	executive	executive	ADJ
faba-195	62	15	character	character	NOUN
faba-195	62	16	,	,	PUNCT
faba-195	62	17	firm	firm	ADJ
faba-195	62	18	size	size	NOUN
faba-195	62	19	,	,	PUNCT
faba-195	62	20	and	and	CCONJ
faba-195	62	21	fixed	fix	VERB
faba-195	62	22	asset	asset	NOUN
faba-195	62	23	intensity	intensity	NOUN
faba-195	62	24	influence	influence	NOUN
faba-195	62	25	tax	tax	NOUN
faba-195	62	26	avoidance	avoidance	NOUN
faba-195	62	27	.	.	PUNCT
faba-195	63	1	conceptually	conceptually	ADV
faba-195	63	2	,	,	PUNCT
faba-195	63	3	it	it	PRON
faba-195	63	4	can	can	AUX
faba-195	63	5	be	be	AUX
faba-195	63	6	described	describe	VERB
faba-195	63	7	as	as	ADP
faba-195	63	8	follows	follow	VERB
faba-195	63	9	:	:	PUNCT
faba-195	63	10	figure	figure	NOUN
faba-195	63	11	1	1	NUM
faba-195	63	12	.	.	PUNCT
faba-195	63	13	conceptual	conceptual	ADJ
faba-195	63	14	framework	framework	PROPN
faba-195	63	15	literature	literature	PROPN
faba-195	63	16	review	review	PROPN
faba-195	63	17	agency	agency	NOUN
faba-195	63	18	theory	theory	NOUN
faba-195	63	19	the	the	DET
faba-195	63	20	concept	concept	NOUN
faba-195	63	21	of	of	ADP
faba-195	63	22	agency	agency	NOUN
faba-195	63	23	theory	theory	NOUN
faba-195	63	24	was	be	AUX
faba-195	63	25	initially	initially	ADV
faba-195	63	26	introduced	introduce	VERB
faba-195	63	27	by	by	ADP
faba-195	63	28	jensen	jensen	PROPN
faba-195	63	29	and	and	CCONJ
faba-195	63	30	meckling	meckling	NOUN
faba-195	63	31	(	(	PUNCT
faba-195	63	32	1976	1976	NUM
faba-195	63	33	)	)	PUNCT
faba-195	63	34	,	,	PUNCT
faba-195	63	35	who	who	PRON
faba-195	63	36	contended	contend	VERB
faba-195	63	37	that	that	SCONJ
faba-195	63	38	there	there	PRON
faba-195	63	39	existed	exist	VERB
faba-195	63	40	a	a	DET
faba-195	63	41	conflict	conflict	NOUN
faba-195	63	42	of	of	ADP
faba-195	63	43	interest	interest	NOUN
faba-195	63	44	when	when	SCONJ
faba-195	63	45	principals	principal	NOUN
faba-195	63	46	gave	give	VERB
faba-195	63	47	other	other	ADJ
faba-195	63	48	individuals	individual	NOUN
faba-195	63	49	(	(	PUNCT
faba-195	63	50	agents	agent	NOUN
faba-195	63	51	)	)	PUNCT
faba-195	63	52	the	the	DET
faba-195	63	53	power	power	NOUN
faba-195	63	54	to	to	PART
faba-195	63	55	make	make	VERB
faba-195	63	56	decisions	decision	NOUN
faba-195	63	57	on	on	ADP
faba-195	63	58	the	the	DET
faba-195	63	59	operation	operation	NOUN
faba-195	63	60	of	of	ADP
faba-195	63	61	the	the	DET
faba-195	63	62	business	business	NOUN
faba-195	63	63	.	.	PUNCT
faba-195	64	1	according	accord	VERB
faba-195	64	2	to	to	ADP
faba-195	64	3	mulyani	mulyani	PROPN
faba-195	64	4	et	et	PROPN
faba-195	64	5	al	al	PROPN
faba-195	64	6	.	.	PROPN
faba-195	64	7	(	(	PUNCT
faba-195	64	8	2021	2021	NUM
faba-195	64	9	)	)	PUNCT
faba-195	64	10	,	,	PUNCT
faba-195	64	11	agency	agency	NOUN
faba-195	64	12	theory	theory	NOUN
faba-195	64	13	explains	explain	VERB
faba-195	64	14	why	why	SCONJ
faba-195	64	15	organizations	organization	NOUN
faba-195	64	16	'	'	PART
faba-195	64	17	principals	principal	NOUN
faba-195	64	18	,	,	PUNCT
faba-195	64	19	or	or	CCONJ
faba-195	64	20	owners	owner	NOUN
faba-195	64	21	,	,	PUNCT
faba-195	64	22	and	and	CCONJ
faba-195	64	23	agents	agent	NOUN
faba-195	64	24	,	,	PUNCT
faba-195	64	25	or	or	CCONJ
faba-195	64	26	managers	manager	NOUN
faba-195	64	27	,	,	PUNCT
faba-195	64	28	have	have	VERB
faba-195	64	29	different	different	ADJ
faba-195	64	30	interests	interest	NOUN
faba-195	64	31	.	.	PUNCT
faba-195	65	1	agency	agency	NOUN
faba-195	65	2	theory	theory	NOUN
faba-195	65	3	states	state	VERB
faba-195	65	4	that	that	SCONJ
faba-195	65	5	noncompliance	noncompliance	NOUN
faba-195	65	6	by	by	ADP
faba-195	65	7	individuals	individual	NOUN
faba-195	65	8	or	or	CCONJ
faba-195	65	9	firms	firm	NOUN
faba-195	65	10	leading	lead	VERB
faba-195	65	11	to	to	ADP
faba-195	65	12	tax	tax	NOUN
faba-195	65	13	evasion	evasion	NOUN
faba-195	65	14	,	,	PUNCT
faba-195	65	15	namely	namely	ADV
faba-195	65	16	by	by	ADP
faba-195	65	17	lowering	lower	VERB
faba-195	65	18	tax	tax	NOUN
faba-195	65	19	payments	payment	NOUN
faba-195	65	20	explicitly	explicitly	ADV
faba-195	65	21	,	,	PUNCT
faba-195	65	22	is	be	AUX
faba-195	65	23	caused	cause	VERB
faba-195	65	24	by	by	ADP
faba-195	65	25	disparities	disparity	NOUN
faba-195	65	26	in	in	ADP
faba-195	65	27	interests	interest	NOUN
faba-195	65	28	between	between	ADP
faba-195	65	29	the	the	DET
faba-195	65	30	tax	tax	NOUN
faba-195	65	31	authorities	authority	NOUN
faba-195	65	32	and	and	CCONJ
faba-195	65	33	companies	company	NOUN
faba-195	65	34	.	.	PUNCT
faba-195	66	1	tax	tax	NOUN
faba-195	66	2	avoidance	avoidance	NOUN
faba-195	66	3	according	accord	VERB
faba-195	66	4	to	to	ADP
faba-195	66	5	chairil	chairil	PROPN
faba-195	66	6	anwar	anwar	PROPN
faba-195	66	7	pohan	pohan	ADP
faba-195	66	8	(	(	PUNCT
faba-195	66	9	2017:41	2017:41	NUM
faba-195	66	10	)	)	PUNCT
faba-195	66	11	said	say	VERB
faba-195	66	12	that	that	SCONJ
faba-195	66	13	:	:	PUNCT
faba-195	66	14	"	"	PUNCT
faba-195	66	15	tax	tax	NOUN
faba-195	66	16	avoidance	avoidance	NOUN
faba-195	66	17	is	be	AUX
faba-195	66	18	an	an	DET
faba-195	66	19	attempt	attempt	NOUN
faba-195	66	20	to	to	PART
faba-195	66	21	avoid	avoid	VERB
faba-195	66	22	tax	tax	NOUN
faba-195	66	23	done	do	VERB
faba-195	66	24	legally	legally	ADV
faba-195	66	25	and	and	CCONJ
faba-195	66	26	safely	safely	ADV
faba-195	66	27	for	for	ADP
faba-195	66	28	the	the	DET
faba-195	66	29	taxpayer	taxpayer	NOUN
faba-195	66	30	without	without	ADP
faba-195	66	31	violating	violate	VERB
faba-195	66	32	the	the	DET
faba-195	66	33	applicable	applicable	ADJ
faba-195	66	34	taxation	taxation	NOUN
faba-195	66	35	provisions	provision	NOUN
faba-195	66	36	(	(	PUNCT
faba-195	66	37	not	not	PART
faba-195	66	38	contrary	contrary	ADJ
faba-195	66	39	to	to	ADP
faba-195	66	40	the	the	DET
faba-195	66	41	law	law	NOUN
faba-195	66	42	)	)	PUNCT
faba-195	66	43	in	in	ADP
faba-195	66	44	which	which	PRON
faba-195	66	45	the	the	DET
faba-195	66	46	methods	method	NOUN
faba-195	66	47	and	and	CCONJ
faba-195	66	48	techniques	technique	NOUN
faba-195	66	49	used	use	VERB
faba-195	66	50	tend	tend	VERB
faba-195	66	51	to	to	PART
faba-195	66	52	exploit	exploit	VERB
faba-195	66	53	the	the	DET
faba-195	66	54	grey	grey	ADJ
faba-195	66	55	areas	area	NOUN
faba-195	66	56	contained	contain	VERB
faba-195	66	57	in	in	ADP
faba-195	66	58	the	the	DET
faba-195	66	59	taxation	taxation	NOUN
faba-195	66	60	act	act	NOUN
faba-195	66	61	and	and	CCONJ
faba-195	66	62	regulations	regulation	NOUN
faba-195	66	63	themselves	themselves	PRON
faba-195	66	64	to	to	PART
faba-195	66	65	reduce	reduce	VERB
faba-195	66	66	the	the	DET
faba-195	66	67	amount	amount	NOUN
faba-195	66	68	of	of	ADP
faba-195	66	69	tax	tax	NOUN
faba-195	66	70	owed	owe	VERB
faba-195	66	71	.	.	PUNCT
faba-195	66	72	"	"	PUNCT
faba-195	67	1	tax	tax	NOUN
faba-195	67	2	avoidance	avoidance	NOUN
faba-195	67	3	can	can	AUX
faba-195	67	4	be	be	AUX
faba-195	67	5	measured	measure	VERB
faba-195	67	6	using	use	VERB
faba-195	67	7	the	the	DET
faba-195	67	8	effective	effective	ADJ
faba-195	67	9	tax	tax	NOUN
faba-195	67	10	rate	rate	NOUN
faba-195	67	11	(	(	PUNCT
faba-195	67	12	etr	etr	PROPN
faba-195	67	13	)	)	PUNCT
faba-195	67	14	.	.	PUNCT
faba-195	68	1	etr	etr	NOUN
faba-195	68	2	=	=	PUNCT
faba-195	68	3	tax	tax	NOUN
faba-195	68	4	expense	expense	NOUN
faba-195	68	5	earning	earn	VERB
faba-195	68	6	before	before	ADP
faba-195	68	7	income	income	NOUN
faba-195	68	8	tax	tax	NOUN
faba-195	68	9	(	(	PUNCT
faba-195	68	10	1	1	NUM
faba-195	68	11	)	)	PUNCT
faba-195	68	12	executive	executive	ADJ
faba-195	68	13	character	character	NOUN
faba-195	68	14	butje	butje	NOUN
faba-195	68	15	and	and	CCONJ
faba-195	68	16	tjondro	tjondro	PROPN
faba-195	68	17	(	(	PUNCT
faba-195	68	18	2014:4	2014:4	NUM
faba-195	68	19	)	)	PUNCT
faba-195	68	20	,	,	PUNCT
faba-195	68	21	in	in	ADP
faba-195	68	22	their	their	PRON
faba-195	68	23	research	research	NOUN
faba-195	68	24	,	,	PUNCT
faba-195	68	25	revealed	reveal	VERB
faba-195	68	26	that	that	SCONJ
faba-195	68	27	executive	executive	ADJ
faba-195	68	28	character	character	NOUN
faba-195	68	29	is	be	AUX
faba-195	68	30	a	a	DET
faba-195	68	31	specific	specific	ADJ
faba-195	68	32	character	character	NOUN
faba-195	68	33	that	that	PRON
faba-195	68	34	each	each	DET
faba-195	68	35	leader	leader	NOUN
faba-195	68	36	at	at	ADP
faba-195	68	37	the	the	DET
faba-195	68	38	top	top	ADJ
faba-195	68	39	level	level	NOUN
faba-195	68	40	that	that	PRON
faba-195	68	41	exists	exist	VERB
faba-195	68	42	in	in	ADP
faba-195	68	43	a	a	DET
faba-195	68	44	company	company	NOUN
faba-195	68	45	possesses	possesse	NOUN
faba-195	68	46	.	.	PUNCT
faba-195	69	1	these	these	DET
faba-195	69	2	characteristics	characteristic	NOUN
faba-195	69	3	can	can	AUX
faba-195	69	4	influence	influence	VERB
faba-195	69	5	the	the	DET
faba-195	69	6	leader	leader	NOUN
faba-195	69	7	to	to	PART
faba-195	69	8	give	give	VERB
faba-195	69	9	directions	direction	NOUN
faba-195	69	10	for	for	ADP
faba-195	69	11	running	run	VERB
faba-195	69	12	his	his	PRON
faba-195	69	13	business	business	NOUN
faba-195	69	14	according	accord	VERB
faba-195	69	15	to	to	ADP
faba-195	69	16	the	the	DET
faba-195	69	17	goals	goal	NOUN
faba-195	69	18	that	that	PRON
faba-195	69	19	the	the	DET
faba-195	69	20	company	company	NOUN
faba-195	69	21	wants	want	VERB
faba-195	69	22	to	to	PART
faba-195	69	23	achieve	achieve	VERB
faba-195	69	24	.	.	PUNCT
faba-195	70	1	then	then	ADV
faba-195	70	2	a	a	DET
faba-195	70	3	decision	decision	NOUN
faba-195	70	4	made	make	VERB
faba-195	70	5	by	by	ADP
faba-195	70	6	a	a	DET
faba-195	70	7	company	company	NOUN
faba-195	70	8	leader	leader	NOUN
faba-195	70	9	is	be	AUX
faba-195	70	10	expected	expect	VERB
faba-195	70	11	to	to	PART
faba-195	70	12	have	have	VERB
faba-195	70	13	an	an	DET
faba-195	70	14	impact	impact	NOUN
faba-195	70	15	on	on	ADP
faba-195	70	16	the	the	DET
faba-195	70	17	survival	survival	NOUN
faba-195	70	18	of	of	ADP
faba-195	70	19	the	the	DET
faba-195	70	20	business	business	NOUN
faba-195	70	21	that	that	PRON
faba-195	70	22	exists	exist	VERB
faba-195	70	23	in	in	ADP
faba-195	70	24	the	the	DET
faba-195	70	25	company	company	NOUN
faba-195	70	26	.	.	PUNCT
faba-195	71	1	the	the	DET
faba-195	71	2	method	method	NOUN
faba-195	71	3	of	of	ADP
faba-195	71	4	calculation	calculation	NOUN
faba-195	71	5	used	use	VERB
faba-195	71	6	to	to	PART
faba-195	71	7	know	know	VERB
faba-195	71	8	the	the	DET
faba-195	71	9	type	type	NOUN
faba-195	71	10	of	of	ADP
faba-195	71	11	character	character	NOUN
faba-195	71	12	and	and	CCONJ
faba-195	71	13	to	to	PART
faba-195	71	14	assess	assess	VERB
faba-195	71	15	how	how	SCONJ
faba-195	71	16	bold	bold	ADJ
faba-195	71	17	a	a	DET
faba-195	71	18	company	company	NOUN
faba-195	71	19	executive	executive	NOUN
faba-195	71	20	is	be	AUX
faba-195	71	21	in	in	ADP
faba-195	71	22	taking	take	VERB
faba-195	71	23	risks	risk	NOUN
faba-195	71	24	can	can	AUX
faba-195	71	25	be	be	AUX
faba-195	71	26	done	do	VERB
faba-195	71	27	by	by	ADP
faba-195	71	28	assessing	assess	VERB
faba-195	71	29	corporate	corporate	ADJ
faba-195	71	30	risk	risk	NOUN
faba-195	71	31	.	.	PUNCT
faba-195	72	1	the	the	DET
faba-195	72	2	risk	risk	NOUN
faba-195	72	3	of	of	ADP
faba-195	72	4	this	this	DET
faba-195	72	5	company	company	NOUN
faba-195	72	6	is	be	AUX
faba-195	72	7	calculated	calculate	VERB
faba-195	72	8	through	through	ADP
faba-195	72	9	the	the	DET
faba-195	72	10	deviation	deviation	NOUN
faba-195	72	11	standard	standard	NOUN
faba-195	72	12	of	of	ADP
faba-195	72	13	ebitda	ebitda	PROPN
faba-195	72	14	(	(	PUNCT
faba-195	72	15	earnings	earning	NOUN
faba-195	72	16	before	before	ADP
faba-195	72	17	interest	interest	NOUN
faba-195	72	18	,	,	PUNCT
faba-195	72	19	tax	tax	NOUN
faba-195	72	20	,	,	PUNCT
faba-195	72	21	depreciation	depreciation	NOUN
faba-195	72	22	,	,	PUNCT
faba-195	72	23	and	and	CCONJ
faba-195	72	24	amortization	amortization	NOUN
faba-195	72	25	)	)	PUNCT
faba-195	72	26	divided	divide	VERB
faba-195	72	27	by	by	ADP
faba-195	72	28	the	the	DET
faba-195	72	29	total	total	ADJ
faba-195	72	30	assets	asset	NOUN
faba-195	72	31	of	of	ADP
faba-195	72	32	the	the	DET
faba-195	72	33	company	company	NOUN
faba-195	72	34	(	(	PUNCT
faba-195	72	35	sopyanto	sopyanto	NOUN
faba-195	72	36	2018	2018	NUM
faba-195	72	37	)	)	PUNCT
faba-195	72	38	.	.	PUNCT
faba-195	73	1	higher	high	ADJ
faba-195	73	2	low	low	ADJ
faba-195	73	3	corporate	corporate	ADJ
faba-195	73	4	risk	risk	NOUN
faba-195	73	5	indicates	indicate	VERB
faba-195	73	6	executive	executive	ADJ
faba-195	73	7	character	character	NOUN
faba-195	73	8	,	,	PUNCT
faba-195	73	9	risk	risk	NOUN
faba-195	73	10	taking	taking	NOUN
faba-195	73	11	or	or	CCONJ
faba-195	73	12	risk	risk	VERB
faba-195	73	13	averse	averse	ADJ
faba-195	73	14	.	.	PUNCT
faba-195	74	1	the	the	DET
faba-195	74	2	company	company	NOUN
faba-195	74	3	ratio	ratio	NOUN
faba-195	74	4	can	can	AUX
faba-195	74	5	be	be	AUX
faba-195	74	6	measured	measure	VERB
faba-195	74	7	using	use	VERB
faba-195	74	8	the	the	DET
faba-195	74	9	formula	formula	NOUN
faba-195	74	10	as	as	SCONJ
faba-195	74	11	follows	follow	VERB
faba-195	74	12	:	:	PUNCT
faba-195	74	13	risk	risk	NOUN
faba-195	74	14	company	company	NOUN
faba-195	74	15	=	=	SYM
faba-195	74	16	ebitda	ebitda	PROPN
faba-195	74	17	total	total	ADJ
faba-195	74	18	assets	asset	NOUN
faba-195	74	19	(	(	PUNCT
faba-195	74	20	2	2	X
faba-195	74	21	)	)	PUNCT
faba-195	74	22	firm	firm	ADJ
faba-195	74	23	size	size	NOUN
faba-195	74	24	the	the	DET
faba-195	74	25	size	size	NOUN
faba-195	74	26	of	of	ADP
faba-195	74	27	a	a	DET
faba-195	74	28	company	company	NOUN
faba-195	74	29	,	,	PUNCT
faba-195	74	30	according	accord	VERB
faba-195	74	31	to	to	ADP
faba-195	74	32	riyanto	riyanto	PROPN
faba-195	74	33	(	(	PUNCT
faba-195	74	34	2011:313	2011:313	NUM
faba-195	74	35	)	)	PUNCT
faba-195	74	36	,	,	PUNCT
faba-195	74	37	is	be	AUX
faba-195	74	38	the	the	DET
faba-195	74	39	size	size	NOUN
faba-195	74	40	of	of	ADP
faba-195	74	41	the	the	DET
faba-195	74	42	company	company	NOUN
faba-195	74	43	’s	’s	PART
faba-195	74	44	smallness	smallness	NOUN
faba-195	74	45	as	as	SCONJ
faba-195	74	46	seen	see	VERB
faba-195	74	47	from	from	ADP
faba-195	74	48	its	its	PRON
faba-195	74	49	equity	equity	NOUN
faba-195	74	50	value	value	NOUN
faba-195	74	51	,	,	PUNCT
faba-195	74	52	sales	sale	NOUN
faba-195	74	53	value	value	NOUN
faba-195	74	54	,	,	PUNCT
faba-195	74	55	or	or	CCONJ
faba-195	74	56	value	value	NOUN
faba-195	74	57	of	of	ADP
faba-195	74	58	assets	asset	NOUN
faba-195	74	59	.	.	PUNCT
faba-195	75	1	in	in	ADP
faba-195	75	2	this	this	DET
faba-195	75	3	study	study	NOUN
faba-195	75	4	,	,	PUNCT
faba-195	75	5	firm	firm	ADJ
faba-195	75	6	size	size	NOUN
faba-195	75	7	is	be	AUX
faba-195	75	8	measured	measure	VERB
faba-195	75	9	by	by	ADP
faba-195	75	10	the	the	DET
faba-195	75	11	natural	natural	ADJ
faba-195	75	12	logarithm	logarithm	NOUN
faba-195	75	13	of	of	ADP
faba-195	75	14	the	the	DET
faba-195	75	15	total	total	ADJ
faba-195	75	16	assets	asset	NOUN
faba-195	75	17	of	of	ADP
faba-195	75	18	the	the	DET
faba-195	75	19	company	company	NOUN
faba-195	75	20	,	,	PUNCT
faba-195	75	21	which	which	PRON
faba-195	75	22	is	be	AUX
faba-195	75	23	formulated	formulate	VERB
faba-195	75	24	as	as	ADP
faba-195	75	25	follows	follow	VERB
faba-195	75	26	(	(	PUNCT
faba-195	75	27	sugiarto	sugiarto	PROPN
faba-195	75	28	2011	2011	NUM
faba-195	75	29	:	:	PUNCT
faba-195	75	30	145	145	NUM
faba-195	75	31	):	):	PUNCT
faba-195	75	32	dwi	dwi	PROPN
faba-195	75	33	septa	septum	NOUN
faba-195	75	34	aryani	aryani	VERB
faba-195	75	35	and	and	CCONJ
faba-195	75	36	crystha	crystha	PROPN
faba-195	75	37	armereo	armereo	PROPN
faba-195	75	38	/	/	SYM
faba-195	75	39	finance	finance	NOUN
faba-195	75	40	,	,	PUNCT
faba-195	75	41	accounting	accounting	NOUN
faba-195	75	42	and	and	CCONJ
faba-195	75	43	business	business	NOUN
faba-195	75	44	analysis	analysis	NOUN
faba-195	75	45	,	,	PUNCT
faba-195	75	46	volume	volume	NOUN
faba-195	75	47	6	6	NUM
faba-195	75	48	,	,	PUNCT
faba-195	75	49	issue	issue	NOUN
faba-195	75	50	2	2	NUM
faba-195	75	51	,	,	PUNCT
faba-195	75	52	2024	2024	NUM
faba-195	75	53	102	102	NUM
faba-195	75	54	corporate	corporate	ADJ
faba-195	75	55	size	size	NOUN
faba-195	75	56	=	=	SYM
faba-195	75	57	ln	ln	ADJ
faba-195	75	58	total	total	ADJ
faba-195	75	59	assets	asset	NOUN
faba-195	75	60	(	(	PUNCT
faba-195	75	61	3	3	X
faba-195	75	62	)	)	PUNCT
faba-195	75	63	fixed	fix	VERB
faba-195	75	64	asset	asset	NOUN
faba-195	75	65	intensity	intensity	NOUN
faba-195	75	66	fixed	fix	VERB
faba-195	75	67	asset	asset	NOUN
faba-195	75	68	intensity	intensity	NOUN
faba-195	75	69	shows	show	VERB
faba-195	75	70	the	the	DET
faba-195	75	71	proportion	proportion	NOUN
faba-195	75	72	of	of	ADP
faba-195	75	73	fixed	fix	VERB
faba-195	75	74	assets	asset	NOUN
faba-195	75	75	within	within	ADP
faba-195	75	76	the	the	DET
faba-195	75	77	company	company	NOUN
faba-195	75	78	.	.	PUNCT
faba-195	76	1	according	accord	VERB
faba-195	76	2	to	to	ADP
faba-195	76	3	artinasari	artinasari	NOUN
faba-195	76	4	and	and	CCONJ
faba-195	76	5	mildawati	mildawati	PROPN
faba-195	76	6	(	(	PUNCT
faba-195	76	7	2018:5	2018:5	NUM
faba-195	76	8	)	)	PUNCT
faba-195	76	9	,	,	PUNCT
faba-195	76	10	fixed	fix	VERB
faba-195	76	11	asset	asset	NOUN
faba-195	76	12	intensity	intensity	NOUN
faba-195	76	13	shows	show	VERB
faba-195	76	14	how	how	SCONJ
faba-195	76	15	much	much	ADJ
faba-195	76	16	a	a	DET
faba-195	76	17	company	company	NOUN
faba-195	76	18	invests	invest	VERB
faba-195	76	19	in	in	ADP
faba-195	76	20	its	its	PRON
faba-195	76	21	assets	asset	NOUN
faba-195	76	22	in	in	ADP
faba-195	76	23	the	the	DET
faba-195	76	24	form	form	NOUN
faba-195	76	25	of	of	ADP
faba-195	76	26	fixed	fix	VERB
faba-195	76	27	assets	asset	NOUN
faba-195	76	28	.	.	PUNCT
faba-195	77	1	in	in	ADP
faba-195	77	2	this	this	DET
faba-195	77	3	study	study	NOUN
faba-195	77	4	,	,	PUNCT
faba-195	77	5	the	the	DET
faba-195	77	6	fixed	fix	VERB
faba-195	77	7	asset	asset	NOUN
faba-195	77	8	intensity	intensity	NOUN
faba-195	77	9	is	be	AUX
faba-195	77	10	measured	measure	VERB
faba-195	77	11	using	use	VERB
faba-195	77	12	the	the	DET
faba-195	77	13	intensity	intensity	NOUN
faba-195	77	14	ratio	ratio	NOUN
faba-195	77	15	of	of	ADP
faba-195	77	16	the	the	DET
faba-195	77	17	assets	asset	NOUN
faba-195	77	18	by	by	ADP
faba-195	77	19	dividing	divide	VERB
faba-195	77	20	total	total	ADJ
faba-195	77	21	fixed	fix	VERB
faba-195	77	22	assets	asset	NOUN
faba-195	77	23	by	by	ADP
faba-195	77	24	total	total	ADJ
faba-195	77	25	assets	asset	NOUN
faba-195	77	26	.	.	PUNCT
faba-195	78	1	fixed	fix	VERB
faba-195	78	2	asset	asset	NOUN
faba-195	78	3	intensity	intensity	NOUN
faba-195	78	4	=	=	NOUN
faba-195	78	5	total	total	ADJ
faba-195	78	6	fixed	fix	VERB
faba-195	78	7	assets	asset	NOUN
faba-195	78	8	total	total	ADJ
faba-195	78	9	assets	asset	NOUN
faba-195	78	10	(	(	PUNCT
faba-195	78	11	4	4	X
faba-195	78	12	)	)	PUNCT
faba-195	78	13	hypothesis	hypothesis	NOUN
faba-195	78	14	the	the	DET
faba-195	78	15	effect	effect	NOUN
faba-195	78	16	of	of	ADP
faba-195	78	17	executive	executive	ADJ
faba-195	78	18	character	character	NOUN
faba-195	78	19	on	on	ADP
faba-195	78	20	tax	tax	NOUN
faba-195	78	21	avoidance	avoidance	NOUN
faba-195	78	22	merkusiwati	merkusiwati	NOUN
faba-195	78	23	et	et	PROPN
faba-195	78	24	al	al	PROPN
faba-195	78	25	.	.	PUNCT
faba-195	79	1	(	(	PUNCT
faba-195	79	2	2019:4	2019:4	NUM
faba-195	79	3	)	)	PUNCT
faba-195	79	4	stated	state	VERB
faba-195	79	5	that	that	SCONJ
faba-195	79	6	agency	agency	NOUN
faba-195	79	7	theory	theory	NOUN
faba-195	79	8	concerns	concern	VERB
faba-195	79	9	solving	solve	VERB
faba-195	79	10	problems	problem	NOUN
faba-195	79	11	that	that	PRON
faba-195	79	12	can	can	AUX
faba-195	79	13	occur	occur	VERB
faba-195	79	14	in	in	ADP
faba-195	79	15	agency	agency	NOUN
faba-195	79	16	relationships	relationship	NOUN
faba-195	79	17	,	,	PUNCT
faba-195	79	18	one	one	NUM
faba-195	79	19	of	of	ADP
faba-195	79	20	which	which	PRON
faba-195	79	21	is	be	AUX
faba-195	79	22	risk	risk	NOUN
faba-195	79	23	problems	problem	NOUN
faba-195	79	24	that	that	PRON
faba-195	79	25	arise	arise	VERB
faba-195	79	26	when	when	SCONJ
faba-195	79	27	the	the	DET
faba-195	79	28	principal	principal	NOUN
faba-195	79	29	and	and	CCONJ
faba-195	79	30	agent	agent	NOUN
faba-195	79	31	have	have	VERB
faba-195	79	32	different	different	ADJ
faba-195	79	33	views	view	NOUN
faba-195	79	34	of	of	ADP
faba-195	79	35	risk	risk	NOUN
faba-195	79	36	.	.	PUNCT
faba-195	80	1	the	the	DET
faba-195	80	2	different	different	ADJ
faba-195	80	3	positions	position	NOUN
faba-195	80	4	,	,	PUNCT
faba-195	80	5	roles	role	NOUN
faba-195	80	6	,	,	PUNCT
faba-195	80	7	and	and	CCONJ
faba-195	80	8	purposes	purpose	NOUN
faba-195	80	9	of	of	ADP
faba-195	80	10	the	the	DET
faba-195	80	11	principal	principal	NOUN
faba-195	80	12	and	and	CCONJ
faba-195	80	13	the	the	DET
faba-195	80	14	agent	agent	NOUN
faba-195	80	15	will	will	AUX
faba-195	80	16	result	result	VERB
faba-195	80	17	in	in	ADP
faba-195	80	18	a	a	DET
faba-195	80	19	conflict	conflict	NOUN
faba-195	80	20	of	of	ADP
faba-195	80	21	interest	interest	NOUN
faba-195	80	22	.	.	PUNCT
faba-195	81	1	the	the	DET
faba-195	81	2	decision	decision	NOUN
faba-195	81	3	to	to	PART
faba-195	81	4	undertake	undertake	VERB
faba-195	81	5	tax	tax	NOUN
faba-195	81	6	evasion	evasion	NOUN
faba-195	81	7	depends	depend	VERB
faba-195	81	8	on	on	ADP
faba-195	81	9	the	the	DET
faba-195	81	10	individual	individual	ADJ
faba-195	81	11	executive	executive	NOUN
faba-195	81	12	of	of	ADP
faba-195	81	13	the	the	DET
faba-195	81	14	company	company	NOUN
faba-195	81	15	.	.	PUNCT
faba-195	82	1	lerid	lerid	PROPN
faba-195	82	2	's	's	PART
faba-195	82	3	study	study	NOUN
faba-195	82	4	(	(	PUNCT
faba-195	82	5	2020	2020	NUM
faba-195	82	6	)	)	PUNCT
faba-195	82	7	states	state	VERB
faba-195	82	8	that	that	SCONJ
faba-195	82	9	executives	executive	NOUN
faba-195	82	10	who	who	PRON
faba-195	82	11	dare	dare	VERB
faba-195	82	12	to	to	PART
faba-195	82	13	take	take	VERB
faba-195	82	14	risks	risk	NOUN
faba-195	82	15	or	or	CCONJ
faba-195	82	16	are	be	AUX
faba-195	82	17	called	call	VERB
faba-195	82	18	risk	risk	NOUN
faba-195	82	19	-	-	PUNCT
faba-195	82	20	takers	taker	NOUN
faba-195	82	21	will	will	AUX
faba-195	82	22	have	have	VERB
faba-195	82	23	more	more	ADJ
faba-195	82	24	influence	influence	NOUN
faba-195	82	25	on	on	ADP
faba-195	82	26	tax	tax	NOUN
faba-195	82	27	evasion	evasion	NOUN
faba-195	82	28	than	than	ADP
faba-195	82	29	executives	executive	NOUN
faba-195	82	30	that	that	PRON
faba-195	82	31	dare	dare	AUX
faba-195	82	32	not	not	PART
faba-195	82	33	take	take	VERB
faba-195	82	34	risk	risk	NOUN
faba-195	82	35	-	-	PUNCT
faba-195	82	36	averse	averse	ADJ
faba-195	82	37	risks	risk	NOUN
faba-195	82	38	.	.	PUNCT
faba-195	83	1	the	the	DET
faba-195	83	2	statement	statement	NOUN
faba-195	83	3	is	be	AUX
faba-195	83	4	also	also	ADV
faba-195	83	5	supported	support	VERB
faba-195	83	6	by	by	ADP
faba-195	83	7	a	a	DET
faba-195	83	8	study	study	NOUN
faba-195	83	9	conducted	conduct	VERB
faba-195	83	10	by	by	ADP
faba-195	83	11	pratiwi	pratiwi	NOUN
faba-195	83	12	(	(	PUNCT
faba-195	83	13	2022	2022	NUM
faba-195	83	14	)	)	PUNCT
faba-195	83	15	,	,	PUNCT
faba-195	83	16	which	which	PRON
faba-195	83	17	explains	explain	VERB
faba-195	83	18	that	that	SCONJ
faba-195	83	19	the	the	PRON
faba-195	83	20	more	more	ADV
faba-195	83	21	an	an	DET
faba-195	83	22	executive	executive	NOUN
faba-195	83	23	is	be	AUX
faba-195	83	24	a	a	DET
faba-195	83	25	risk	risk	NOUN
faba-195	83	26	-	-	PUNCT
faba-195	83	27	taker	taker	NOUN
faba-195	83	28	,	,	PUNCT
faba-195	83	29	the	the	PRON
faba-195	83	30	higher	high	ADJ
faba-195	83	31	the	the	DET
faba-195	83	32	rate	rate	NOUN
faba-195	83	33	of	of	ADP
faba-195	83	34	tax	tax	NOUN
faba-195	83	35	evasion	evasion	NOUN
faba-195	83	36	the	the	DET
faba-195	83	37	company	company	NOUN
faba-195	83	38	carries	carry	VERB
faba-195	83	39	out	out	ADP
faba-195	83	40	.	.	PUNCT
faba-195	84	1	therefore	therefore	ADV
faba-195	84	2	,	,	PUNCT
faba-195	84	3	this	this	DET
faba-195	84	4	first	first	ADJ
faba-195	84	5	hypothesis	hypothesis	NOUN
faba-195	84	6	is	be	AUX
faba-195	84	7	as	as	SCONJ
faba-195	84	8	follows	follow	VERB
faba-195	84	9	:	:	PUNCT
faba-195	84	10	h1	h1	NOUN
faba-195	84	11	:	:	PUNCT
faba-195	84	12	executive	executive	ADJ
faba-195	84	13	character	character	NOUN
faba-195	84	14	has	have	VERB
faba-195	84	15	an	an	DET
faba-195	84	16	effect	effect	NOUN
faba-195	84	17	on	on	ADP
faba-195	84	18	tax	tax	NOUN
faba-195	84	19	avoidance	avoidance	NOUN
faba-195	84	20	.	.	PUNCT
faba-195	85	1	the	the	DET
faba-195	85	2	effect	effect	NOUN
faba-195	85	3	of	of	ADP
faba-195	85	4	firm	firm	ADJ
faba-195	85	5	size	size	NOUN
faba-195	85	6	on	on	ADP
faba-195	85	7	tax	tax	NOUN
faba-195	85	8	avoidance	avoidance	NOUN
faba-195	85	9	firm	firm	NOUN
faba-195	85	10	size	size	NOUN
faba-195	85	11	is	be	AUX
faba-195	85	12	the	the	DET
faba-195	85	13	classification	classification	NOUN
faba-195	85	14	of	of	ADP
faba-195	85	15	the	the	DET
faba-195	85	16	company	company	NOUN
faba-195	85	17	into	into	ADP
faba-195	85	18	large	large	ADJ
faba-195	85	19	or	or	CCONJ
faba-195	85	20	small	small	ADJ
faba-195	85	21	categories	category	NOUN
faba-195	85	22	based	base	VERB
faba-195	85	23	on	on	ADP
faba-195	85	24	total	total	ADJ
faba-195	85	25	assets	asset	NOUN
faba-195	85	26	.	.	PUNCT
faba-195	86	1	companies	company	NOUN
faba-195	86	2	that	that	PRON
faba-195	86	3	are	be	AUX
faba-195	86	4	large	large	ADJ
faba-195	86	5	tend	tend	NOUN
faba-195	86	6	to	to	PART
faba-195	86	7	have	have	VERB
faba-195	86	8	greater	great	ADJ
faba-195	86	9	resources	resource	NOUN
faba-195	86	10	for	for	ADP
faba-195	86	11	managing	manage	VERB
faba-195	86	12	taxes	taxis	NOUN
faba-195	86	13	because	because	SCONJ
faba-195	86	14	of	of	ADP
faba-195	86	15	the	the	DET
faba-195	86	16	costs	cost	NOUN
faba-195	86	17	attached	attach	VERB
faba-195	86	18	to	to	ADP
faba-195	86	19	these	these	DET
faba-195	86	20	resources	resource	NOUN
faba-195	86	21	compared	compare	VERB
faba-195	86	22	to	to	ADP
faba-195	86	23	smaller	small	ADJ
faba-195	86	24	companies	company	NOUN
faba-195	86	25	.	.	PUNCT
faba-195	87	1	the	the	PRON
faba-195	87	2	larger	large	ADJ
faba-195	87	3	the	the	DET
faba-195	87	4	firm	firm	NOUN
faba-195	87	5	,	,	PUNCT
faba-195	87	6	the	the	DET
faba-195	87	7	more	more	ADV
faba-195	87	8	aggressive	aggressive	ADJ
faba-195	87	9	management	management	NOUN
faba-195	87	10	is	be	AUX
faba-195	87	11	usually	usually	ADV
faba-195	87	12	involved	involve	VERB
faba-195	87	13	in	in	ADP
faba-195	87	14	tax	tax	NOUN
faba-195	87	15	avoidance	avoidance	NOUN
faba-195	87	16	(	(	PUNCT
faba-195	87	17	suyanto	suyanto	ADP
faba-195	87	18	et	et	PROPN
faba-195	87	19	al	al	PROPN
faba-195	87	20	.	.	PROPN
faba-195	87	21	2019	2019	NUM
faba-195	87	22	)	)	PUNCT
faba-195	87	23	.	.	PUNCT
faba-195	88	1	the	the	DET
faba-195	88	2	size	size	NOUN
faba-195	88	3	of	of	ADP
faba-195	88	4	the	the	DET
faba-195	88	5	company	company	NOUN
faba-195	88	6	will	will	AUX
faba-195	88	7	attract	attract	VERB
faba-195	88	8	great	great	ADJ
faba-195	88	9	attention	attention	NOUN
faba-195	88	10	from	from	ADP
faba-195	88	11	the	the	DET
faba-195	88	12	government	government	NOUN
faba-195	88	13	regarding	regard	VERB
faba-195	88	14	compliance	compliance	NOUN
faba-195	88	15	with	with	ADP
faba-195	88	16	the	the	DET
faba-195	88	17	amount	amount	NOUN
faba-195	88	18	of	of	ADP
faba-195	88	19	tax	tax	NOUN
faba-195	88	20	paid	pay	VERB
faba-195	88	21	.	.	PUNCT
faba-195	89	1	however	however	ADV
faba-195	89	2	,	,	PUNCT
faba-195	89	3	not	not	PART
faba-195	89	4	all	all	DET
faba-195	89	5	companies	company	NOUN
faba-195	89	6	can	can	AUX
faba-195	89	7	use	use	VERB
faba-195	89	8	their	their	PRON
faba-195	89	9	resources	resource	NOUN
faba-195	89	10	for	for	ADP
faba-195	89	11	tax	tax	NOUN
faba-195	89	12	avoidance	avoidance	NOUN
faba-195	89	13	because	because	SCONJ
faba-195	89	14	companies	company	NOUN
faba-195	89	15	are	be	AUX
faba-195	89	16	subject	subject	ADJ
faba-195	89	17	to	to	ADP
faba-195	89	18	government	government	NOUN
faba-195	89	19	-	-	PUNCT
faba-195	89	20	regulated	regulate	VERB
faba-195	89	21	decisions	decision	NOUN
faba-195	89	22	and	and	CCONJ
faba-195	89	23	policies	policy	NOUN
faba-195	89	24	(	(	PUNCT
faba-195	89	25	kim	kim	PROPN
faba-195	89	26	et	et	PROPN
faba-195	89	27	al	al	PROPN
faba-195	89	28	.	.	PROPN
faba-195	89	29	2010	2010	NUM
faba-195	89	30	)	)	PUNCT
faba-195	89	31	.	.	PUNCT
faba-195	90	1	so	so	ADV
faba-195	90	2	a	a	DET
faba-195	90	3	hypothesis	hypothesis	NOUN
faba-195	90	4	is	be	AUX
faba-195	90	5	prepared	prepare	VERB
faba-195	90	6	:	:	PUNCT
faba-195	90	7	h2	h2	NOUN
faba-195	90	8	:	:	PUNCT
faba-195	90	9	firm	firm	ADJ
faba-195	90	10	size	size	NOUN
faba-195	90	11	have	have	VERB
faba-195	90	12	an	an	DET
faba-195	90	13	effect	effect	NOUN
faba-195	90	14	on	on	ADP
faba-195	90	15	tax	tax	NOUN
faba-195	90	16	avoidance	avoidance	NOUN
faba-195	90	17	.	.	PUNCT
faba-195	91	1	the	the	DET
faba-195	91	2	effect	effect	NOUN
faba-195	91	3	of	of	ADP
faba-195	91	4	fixed	fix	VERB
faba-195	91	5	asset	asset	NOUN
faba-195	91	6	intensity	intensity	NOUN
faba-195	91	7	on	on	ADP
faba-195	91	8	tax	tax	NOUN
faba-195	91	9	avoidance	avoidance	NOUN
faba-195	91	10	fixed	fix	VERB
faba-195	91	11	asset	asset	NOUN
faba-195	91	12	intensity	intensity	NOUN
faba-195	91	13	is	be	AUX
faba-195	91	14	how	how	SCONJ
faba-195	91	15	much	much	ADJ
faba-195	91	16	a	a	DET
faba-195	91	17	company	company	NOUN
faba-195	91	18	invests	invest	VERB
faba-195	91	19	in	in	ADP
faba-195	91	20	its	its	PRON
faba-195	91	21	assets	asset	NOUN
faba-195	91	22	in	in	ADP
faba-195	91	23	the	the	DET
faba-195	91	24	form	form	NOUN
faba-195	91	25	of	of	ADP
faba-195	91	26	fixed	fix	VERB
faba-195	91	27	assets	asset	NOUN
faba-195	91	28	and	and	CCONJ
faba-195	91	29	stocks	stock	NOUN
faba-195	91	30	(	(	PUNCT
faba-195	91	31	sugiarto	sugiarto	NOUN
faba-195	91	32	2019:5	2019:5	NUM
faba-195	91	33	)	)	PUNCT
faba-195	91	34	.	.	PUNCT
faba-195	92	1	according	accord	VERB
faba-195	92	2	to	to	ADP
faba-195	92	3	the	the	DET
faba-195	92	4	agency	agency	NOUN
faba-195	92	5	theory	theory	NOUN
faba-195	92	6	,	,	PUNCT
faba-195	92	7	the	the	DET
faba-195	92	8	difference	difference	NOUN
faba-195	92	9	of	of	ADP
faba-195	92	10	interest	interest	NOUN
faba-195	92	11	between	between	ADP
faba-195	92	12	the	the	DET
faba-195	92	13	principal	principal	NOUN
faba-195	92	14	and	and	CCONJ
faba-195	92	15	the	the	DET
faba-195	92	16	agent	agent	NOUN
faba-195	92	17	can	can	AUX
faba-195	92	18	affect	affect	VERB
faba-195	92	19	a	a	DET
faba-195	92	20	variety	variety	NOUN
faba-195	92	21	of	of	ADP
faba-195	92	22	things	thing	NOUN
faba-195	92	23	concerning	concern	VERB
faba-195	92	24	the	the	DET
faba-195	92	25	performance	performance	NOUN
faba-195	92	26	of	of	ADP
faba-195	92	27	the	the	DET
faba-195	92	28	company	company	NOUN
faba-195	92	29	,	,	PUNCT
faba-195	92	30	one	one	NUM
faba-195	92	31	of	of	ADP
faba-195	92	32	which	which	PRON
faba-195	92	33	is	be	AUX
faba-195	92	34	the	the	DET
faba-195	92	35	company	company	NOUN
faba-195	92	36	's	's	PART
faba-195	92	37	tax	tax	NOUN
faba-195	92	38	policy	policy	NOUN
faba-195	92	39	.	.	PUNCT
faba-195	93	1	which	which	PRON
faba-195	93	2	,	,	PUNCT
faba-195	93	3	in	in	ADP
faba-195	93	4	practice	practice	NOUN
faba-195	93	5	,	,	PUNCT
faba-195	93	6	will	will	AUX
faba-195	93	7	increase	increase	VERB
faba-195	93	8	the	the	DET
faba-195	93	9	company	company	NOUN
faba-195	93	10	's	's	PART
faba-195	93	11	investment	investment	NOUN
faba-195	93	12	in	in	ADP
faba-195	93	13	fixed	fix	VERB
faba-195	93	14	assets	asset	NOUN
faba-195	93	15	.	.	PUNCT
faba-195	94	1	ownership	ownership	NOUN
faba-195	94	2	of	of	ADP
faba-195	94	3	a	a	DET
faba-195	94	4	fixed	fix	VERB
faba-195	94	5	asset	asset	NOUN
faba-195	94	6	can	can	AUX
faba-195	94	7	reduce	reduce	VERB
faba-195	94	8	the	the	DET
faba-195	94	9	tax	tax	NOUN
faba-195	94	10	payments	payment	NOUN
faba-195	94	11	paid	pay	VERB
faba-195	94	12	by	by	ADP
faba-195	94	13	the	the	DET
faba-195	94	14	company	company	NOUN
faba-195	94	15	due	due	ADP
faba-195	94	16	to	to	ADP
faba-195	94	17	the	the	DET
faba-195	94	18	depression	depression	NOUN
faba-195	94	19	costs	cost	VERB
faba-195	94	20	inherent	inherent	ADJ
faba-195	94	21	in	in	ADP
faba-195	94	22	the	the	DET
faba-195	94	23	fixed	fix	VERB
faba-195	94	24	property	property	NOUN
faba-195	94	25	.	.	PUNCT
faba-195	95	1	depression	depression	NOUN
faba-195	95	2	fees	fee	NOUN
faba-195	95	3	can	can	AUX
faba-195	95	4	be	be	AUX
faba-195	95	5	used	use	VERB
faba-195	95	6	by	by	ADP
faba-195	95	7	managers	manager	NOUN
faba-195	95	8	to	to	PART
faba-195	95	9	minimize	minimize	VERB
faba-195	95	10	the	the	DET
faba-195	95	11	taxes	taxis	NOUN
faba-195	95	12	paid	pay	VERB
faba-195	95	13	to	to	ADP
faba-195	95	14	the	the	DET
faba-195	95	15	company	company	NOUN
faba-195	95	16	.	.	PUNCT
faba-195	96	1	the	the	PRON
faba-195	96	2	higher	high	ADJ
faba-195	96	3	the	the	DET
faba-195	96	4	fixed	fix	VERB
faba-195	96	5	asset	asset	NOUN
faba-195	96	6	intensity	intensity	NOUN
faba-195	96	7	ratio	ratio	NOUN
faba-195	96	8	that	that	PRON
faba-195	96	9	the	the	DET
faba-195	96	10	company	company	NOUN
faba-195	96	11	has	have	VERB
faba-195	96	12	,	,	PUNCT
faba-195	96	13	the	the	PRON
faba-195	96	14	lower	low	ADJ
faba-195	96	15	the	the	DET
faba-195	96	16	etr	etr	PROPN
faba-195	96	17	.	.	PUNCT
faba-195	97	1	the	the	DET
faba-195	97	2	statement	statement	NOUN
faba-195	97	3	is	be	AUX
faba-195	97	4	also	also	ADV
faba-195	97	5	supported	support	VERB
faba-195	97	6	by	by	ADP
faba-195	97	7	research	research	NOUN
faba-195	97	8	conducted	conduct	VERB
faba-195	97	9	by	by	ADP
faba-195	97	10	merkusiwati	merkusiwati	PROPN
faba-195	97	11	et	et	PROPN
faba-195	97	12	al	al	PROPN
faba-195	97	13	.	.	PUNCT
faba-195	98	1	(	(	PUNCT
faba-195	98	2	2019:3	2019:3	NUM
faba-195	98	3	)	)	PUNCT
faba-195	98	4	and	and	CCONJ
faba-195	98	5	sopyanto	sopyanto	PROPN
faba-195	98	6	(	(	PUNCT
faba-195	98	7	2018:2	2018:2	NUM
faba-195	98	8	)	)	PUNCT
faba-195	98	9	,	,	PUNCT
faba-195	98	10	which	which	PRON
faba-195	98	11	found	find	VERB
faba-195	98	12	fixed	fix	VERB
faba-195	98	13	asset	asset	NOUN
faba-195	98	14	intensity	intensity	NOUN
faba-195	98	15	to	to	PART
faba-195	98	16	have	have	VERB
faba-195	98	17	a	a	DET
faba-195	98	18	positive	positive	ADJ
faba-195	98	19	influence	influence	NOUN
faba-195	98	20	on	on	ADP
faba-195	98	21	tax	tax	NOUN
faba-195	98	22	avoidance	avoidance	NOUN
faba-195	98	23	.	.	PUNCT
faba-195	99	1	h3	h3	NOUN
faba-195	99	2	:	:	PUNCT
faba-195	99	3	fixed	fix	VERB
faba-195	99	4	asset	asset	NOUN
faba-195	99	5	intensity	intensity	NOUN
faba-195	99	6	has	have	VERB
faba-195	99	7	an	an	DET
faba-195	99	8	effect	effect	NOUN
faba-195	99	9	on	on	ADP
faba-195	99	10	tax	tax	NOUN
faba-195	99	11	avoidance	avoidance	NOUN
faba-195	99	12	.	.	PUNCT
faba-195	100	1	methods	method	NOUN
faba-195	100	2	this	this	DET
faba-195	100	3	research	research	NOUN
faba-195	100	4	uses	use	VERB
faba-195	100	5	quantitative	quantitative	ADJ
faba-195	100	6	methods	method	NOUN
faba-195	100	7	.	.	PUNCT
faba-195	101	1	the	the	DET
faba-195	101	2	research	research	NOUN
faba-195	101	3	population	population	NOUN
faba-195	101	4	consisted	consist	VERB
faba-195	101	5	of	of	ADP
faba-195	101	6	25	25	NUM
faba-195	101	7	companies	company	NOUN
faba-195	101	8	listed	list	VERB
faba-195	101	9	on	on	ADP
faba-195	101	10	the	the	DET
faba-195	101	11	sri	sri	PROPN
faba-195	101	12	kehati	kehati	PROPN
faba-195	101	13	index	index	PROPN
faba-195	101	14	.	.	PUNCT
faba-195	102	1	the	the	DET
faba-195	102	2	sample	sample	NOUN
faba-195	102	3	in	in	ADP
faba-195	102	4	this	this	DET
faba-195	102	5	study	study	NOUN
faba-195	102	6	was	be	AUX
faba-195	102	7	made	make	VERB
faba-195	102	8	up	up	ADP
faba-195	102	9	of	of	ADP
faba-195	102	10	13	13	NUM
faba-195	102	11	companies	company	NOUN
faba-195	102	12	.	.	PUNCT
faba-195	103	1	the	the	DET
faba-195	103	2	sampling	sample	VERB
faba-195	103	3	technique	technique	NOUN
faba-195	103	4	used	use	VERB
faba-195	103	5	was	be	AUX
faba-195	103	6	purposive	purposive	ADJ
faba-195	103	7	sampling	sampling	NOUN
faba-195	103	8	,	,	PUNCT
faba-195	103	9	with	with	ADP
faba-195	103	10	the	the	DET
faba-195	103	11	following	follow	VERB
faba-195	103	12	criteria	criterion	NOUN
faba-195	103	13	:	:	PUNCT
faba-195	103	14			PRON
faba-195	103	15	companies	company	NOUN
faba-195	103	16	listed	list	VERB
faba-195	103	17	on	on	ADP
faba-195	103	18	index	index	NOUN
faba-195	103	19	sri	sri	PROPN
faba-195	103	20	kehati	kehati	PROPN
faba-195	103	21	in	in	ADP
faba-195	103	22	2020–2022	2020–2022	PROPN
faba-195	103	23			NOUN
faba-195	103	24	companies	company	NOUN
faba-195	103	25	have	have	VERB
faba-195	103	26	the	the	DET
faba-195	103	27	complete	complete	ADJ
faba-195	103	28	data	datum	NOUN
faba-195	103	29	required	require	VERB
faba-195	103	30	for	for	ADP
faba-195	103	31	research	research	NOUN
faba-195	103	32	.	.	PUNCT
faba-195	104	1			PRON
faba-195	104	2	companies	company	NOUN
faba-195	104	3	that	that	PRON
faba-195	104	4	did	do	AUX
faba-195	104	5	not	not	PART
faba-195	104	6	merge	merge	VERB
faba-195	104	7	between	between	ADP
faba-195	104	8	2020	2020	NOUN
faba-195	104	9	-	-	SYM
faba-195	104	10	2022	2022	NUM
faba-195	104	11	the	the	DET
faba-195	104	12	analytical	analytical	ADJ
faba-195	104	13	method	method	NOUN
faba-195	104	14	used	use	VERB
faba-195	104	15	in	in	ADP
faba-195	104	16	this	this	DET
faba-195	104	17	research	research	NOUN
faba-195	104	18	is	be	AUX
faba-195	104	19	multiple	multiple	ADJ
faba-195	104	20	linear	linear	ADJ
faba-195	104	21	regression	regression	NOUN
faba-195	104	22	.	.	PUNCT
faba-195	105	1	the	the	DET
faba-195	105	2	following	follow	VERB
faba-195	105	3	is	be	AUX
faba-195	105	4	the	the	DET
faba-195	105	5	model	model	NOUN
faba-195	105	6	used	use	VERB
faba-195	105	7	in	in	ADP
faba-195	105	8	this	this	DET
faba-195	105	9	research	research	NOUN
faba-195	105	10	:	:	PUNCT
faba-195	105	11	y	y	PROPN
faba-195	105	12	=	=	SYM
faba-195	105	13	a+b1x1+b2x2+b3x3+e	a+b1x1+b2x2+b3x3+e	PROPN
faba-195	105	14	(	(	PUNCT
faba-195	105	15	5	5	NUM
faba-195	105	16	)	)	PUNCT
faba-195	105	17	dwi	dwi	NOUN
faba-195	105	18	septa	septum	NOUN
faba-195	105	19	aryani	aryani	VERB
faba-195	105	20	and	and	CCONJ
faba-195	105	21	crystha	crystha	PROPN
faba-195	105	22	armereo	armereo	PROPN
faba-195	105	23	/	/	SYM
faba-195	105	24	finance	finance	NOUN
faba-195	105	25	,	,	PUNCT
faba-195	105	26	accounting	accounting	NOUN
faba-195	105	27	and	and	CCONJ
faba-195	105	28	business	business	NOUN
faba-195	105	29	analysis	analysis	NOUN
faba-195	105	30	,	,	PUNCT
faba-195	105	31	volume	volume	NOUN
faba-195	105	32	6	6	NUM
faba-195	105	33	,	,	PUNCT
faba-195	105	34	issue	issue	NOUN
faba-195	105	35	2	2	NUM
faba-195	105	36	,	,	PUNCT
faba-195	105	37	2024	2024	NUM
faba-195	105	38	103	103	NUM
faba-195	105	39	result	result	NOUN
faba-195	105	40	and	and	CCONJ
faba-195	105	41	discussion	discussion	NOUN
faba-195	105	42	results	result	NOUN
faba-195	105	43	of	of	ADP
faba-195	105	44	the	the	DET
faba-195	105	45	normality	normality	NOUN
faba-195	105	46	test	test	NOUN
faba-195	105	47	in	in	ADP
faba-195	105	48	this	this	DET
faba-195	105	49	study	study	NOUN
faba-195	105	50	,	,	PUNCT
faba-195	105	51	we	we	PRON
faba-195	105	52	used	use	VERB
faba-195	105	53	the	the	DET
faba-195	105	54	one	one	NUM
faba-195	105	55	sample	sample	NOUN
faba-195	105	56	kolmogorov	kolmogorov	ADJ
faba-195	105	57	-	-	PUNCT
faba-195	105	58	smirnov	smirnov	ADJ
faba-195	105	59	test	test	NOUN
faba-195	105	60	method	method	NOUN
faba-195	105	61	(	(	PUNCT
faba-195	105	62	k	k	NOUN
faba-195	105	63	-	-	PUNCT
faba-195	105	64	s	s	NOUN
faba-195	105	65	)	)	PUNCT
faba-195	105	66	.	.	PUNCT
faba-195	106	1	the	the	DET
faba-195	106	2	basis	basis	NOUN
faba-195	106	3	of	of	ADP
faba-195	106	4	the	the	DET
faba-195	106	5	residual	residual	ADJ
faba-195	106	6	distribution	distribution	NOUN
faba-195	106	7	is	be	AUX
faba-195	106	8	normal	normal	ADJ
faba-195	106	9	when	when	SCONJ
faba-195	106	10	the	the	DET
faba-195	106	11	significance	significance	NOUN
faba-195	106	12	value	value	NOUN
faba-195	106	13	is	be	AUX
faba-195	106	14	greater	great	ADJ
faba-195	106	15	than	than	ADP
faba-195	106	16	0.05	0.05	NUM
faba-195	106	17	or	or	CCONJ
faba-195	106	18	5	5	NUM
faba-195	106	19	%	%	NOUN
faba-195	106	20	.	.	PUNCT
faba-195	107	1	here	here	ADV
faba-195	107	2	are	be	AUX
faba-195	107	3	the	the	DET
faba-195	107	4	results	result	NOUN
faba-195	107	5	of	of	ADP
faba-195	107	6	the	the	DET
faba-195	107	7	normality	normality	NOUN
faba-195	107	8	test	test	NOUN
faba-195	107	9	:	:	PUNCT
faba-195	107	10	table	table	NOUN
faba-195	107	11	1	1	NUM
faba-195	107	12	.	.	PUNCT
faba-195	107	13	one	one	NUM
faba-195	107	14	-	-	PUNCT
faba-195	107	15	sample	sample	NOUN
faba-195	107	16	kolmogorov	kolmogorov	ADJ
faba-195	107	17	-	-	PUNCT
faba-195	107	18	smirnov	smirnov	ADJ
faba-195	107	19	test	test	NOUN
faba-195	107	20	classical	classical	ADJ
faba-195	107	21	assumption	assumption	NOUN
faba-195	107	22	test	test	NOUN
faba-195	107	23	results	result	NOUN
faba-195	107	24	table	table	NOUN
faba-195	107	25	2	2	NUM
faba-195	107	26	.	.	PUNCT
faba-195	107	27	multicollinearity	multicollinearity	NOUN
faba-195	107	28	test	test	NOUN
faba-195	107	29	coefficients2	coefficients2	PROPN
faba-195	107	30	model	model	PROPN
faba-195	107	31	collinearity	collinearity	PROPN
faba-195	107	32	statistics	statistic	NOUN
faba-195	107	33	tolerance	tolerance	NOUN
faba-195	107	34	vif	vif	NOUN
faba-195	107	35	1	1	NUM
faba-195	107	36	(	(	PUNCT
faba-195	107	37	constant	constant	ADJ
faba-195	107	38	)	)	PUNCT
faba-195	107	39	executive	executive	NOUN
faba-195	107	40	c	c	NOUN
faba-195	107	41	0,927	0,927	NUM
faba-195	107	42	1,079	1,079	NUM
faba-195	107	43	corporate	corporate	ADJ
faba-195	107	44	c	c	NOUN
faba-195	107	45	0,798	0,798	NUM
faba-195	107	46	1,253	1,253	NUM
faba-195	107	47	fixed	fix	VERB
faba-195	107	48	asset	asset	NOUN
faba-195	107	49	0,778	0,778	NUM
faba-195	107	50	1,286	1,286	NUM
faba-195	107	51	a.	a.	NOUN
faba-195	107	52	dependent	dependent	ADJ
faba-195	107	53	variable	variable	NOUN
faba-195	107	54	:	:	PUNCT
faba-195	107	55	tax	tax	NOUN
faba-195	107	56	avoidance	avoidance	NOUN
faba-195	107	57	b.	b.	PROPN
faba-195	107	58	source	source	NOUN
faba-195	107	59	:	:	PUNCT
faba-195	107	60	spss	spss	PROPN
faba-195	107	61	26	26	NUM
faba-195	107	62	,	,	PUNCT
faba-195	107	63	2024	2024	NUM
faba-195	107	64	from	from	ADP
faba-195	107	65	the	the	DET
faba-195	107	66	calculations	calculation	NOUN
faba-195	107	67	presented	present	VERB
faba-195	107	68	in	in	ADP
faba-195	107	69	the	the	DET
faba-195	107	70	table	table	NOUN
faba-195	107	71	above	above	ADV
faba-195	107	72	and	and	CCONJ
faba-195	107	73	the	the	DET
faba-195	107	74	results	result	NOUN
faba-195	107	75	of	of	ADP
faba-195	107	76	the	the	DET
faba-195	107	77	multicollinearity	multicollinearity	NOUN
faba-195	107	78	test	test	NOUN
faba-195	107	79	,	,	PUNCT
faba-195	107	80	the	the	DET
faba-195	107	81	independent	independent	ADJ
faba-195	107	82	variable	variable	NOUN
faba-195	107	83	shows	show	VERB
faba-195	107	84	that	that	SCONJ
faba-195	107	85	the	the	DET
faba-195	107	86	third	third	ADJ
faba-195	107	87	value	value	NOUN
faba-195	107	88	of	of	ADP
faba-195	107	89	the	the	DET
faba-195	107	90	variable	variable	NOUN
faba-195	107	91	is	be	AUX
faba-195	107	92	less	less	ADJ
faba-195	107	93	than	than	ADP
faba-195	107	94	10	10	NUM
faba-195	107	95	and	and	CCONJ
faba-195	107	96	the	the	DET
faba-195	107	97	tolerance	tolerance	NOUN
faba-195	107	98	value	value	NOUN
faba-195	107	99	is	be	AUX
faba-195	107	100	greater	great	ADJ
faba-195	107	101	than	than	ADP
faba-195	107	102	0.1	0.1	NUM
faba-195	107	103	,	,	PUNCT
faba-195	107	104	so	so	SCONJ
faba-195	107	105	the	the	DET
faba-195	107	106	regression	regression	NOUN
faba-195	107	107	model	model	NOUN
faba-195	107	108	is	be	AUX
faba-195	107	109	free	free	ADJ
faba-195	107	110	of	of	ADP
faba-195	107	111	multicollinearity	multicollinearity	NOUN
faba-195	107	112	problems	problem	NOUN
faba-195	107	113	.	.	PUNCT
faba-195	108	1	heteroscedasticity	heteroscedasticity	NOUN
faba-195	108	2	test	test	VERB
faba-195	108	3	the	the	DET
faba-195	108	4	heteroscedasticity	heteroscedasticity	NOUN
faba-195	108	5	test	test	NOUN
faba-195	108	6	is	be	AUX
faba-195	108	7	used	use	VERB
faba-195	108	8	to	to	PART
faba-195	108	9	determine	determine	VERB
faba-195	108	10	the	the	DET
faba-195	108	11	variance	variance	NOUN
faba-195	108	12	inequality	inequality	NOUN
faba-195	108	13	of	of	ADP
faba-195	108	14	the	the	DET
faba-195	108	15	residual	residual	NOUN
faba-195	108	16	for	for	ADP
faba-195	108	17	all	all	DET
faba-195	108	18	observations	observation	NOUN
faba-195	108	19	in	in	ADP
faba-195	108	20	the	the	DET
faba-195	108	21	regression	regression	NOUN
faba-195	108	22	model	model	NOUN
faba-195	108	23	.	.	PUNCT
faba-195	109	1	unstandardized	unstandardized	ADJ
faba-195	109	2	residual	residual	ADJ
faba-195	109	3	n	n	CCONJ
faba-195	109	4	39	39	NUM
faba-195	109	5	normal	normal	ADJ
faba-195	109	6	parametersa	parametersa	NOUN
faba-195	109	7	,	,	PUNCT
faba-195	109	8	b	b	NOUN
faba-195	109	9	mean	mean	VERB
faba-195	109	10	0,0000000	0,0000000	NUM
faba-195	110	1	std	std	NOUN
faba-195	110	2	.	.	PUNCT
faba-195	111	1	deviation	deviation	NOUN
faba-195	111	2	1,57617781	1,57617781	NUM
faba-195	111	3	most	most	ADV
faba-195	111	4	extreme	extreme	ADJ
faba-195	111	5	differences	difference	NOUN
faba-195	111	6	absolute	absolute	ADJ
faba-195	111	7	0,140	0,140	NUM
faba-195	111	8	positive	positive	ADJ
faba-195	111	9	0,128	0,128	NUM
faba-195	111	10	negative	negative	ADJ
faba-195	111	11	-0,140	-0,140	ADJ
faba-195	111	12	test	test	NOUN
faba-195	111	13	statistic	statistic	NOUN
faba-195	111	14	0,140	0,140	NUM
faba-195	111	15	asymp	asymp	PROPN
faba-195	111	16	.	.	PUNCT
faba-195	112	1	sig	sig	PROPN
faba-195	112	2	.	.	PUNCT
faba-195	113	1	(	(	PUNCT
faba-195	113	2	2	2	NUM
faba-195	113	3	-	-	PUNCT
faba-195	113	4	tailed	tailed	ADJ
faba-195	113	5	)	)	PUNCT
faba-195	113	6	0,051c	0,051c	NOUN
faba-195	113	7	a.	a.	NOUN
faba-195	113	8	test	test	NOUN
faba-195	113	9	distribution	distribution	NOUN
faba-195	113	10	is	be	AUX
faba-195	113	11	normal	normal	ADJ
faba-195	113	12	.	.	PUNCT
faba-195	114	1	b.	b.	PROPN
faba-195	114	2	calculated	calculate	VERB
faba-195	114	3	from	from	ADP
faba-195	114	4	data	data	PROPN
faba-195	114	5	.	.	PUNCT
faba-195	115	1	c.	c.	NOUN
faba-195	115	2	lilliefors	lilliefor	NOUN
faba-195	115	3	significance	significance	NOUN
faba-195	115	4	correction	correction	NOUN
faba-195	115	5	.	.	PUNCT
faba-195	116	1	dwi	dwi	PROPN
faba-195	116	2	septa	septum	NOUN
faba-195	116	3	aryani	aryani	VERB
faba-195	116	4	and	and	CCONJ
faba-195	116	5	crystha	crystha	PROPN
faba-195	116	6	armereo	armereo	PROPN
faba-195	116	7	/	/	SYM
faba-195	116	8	finance	finance	NOUN
faba-195	116	9	,	,	PUNCT
faba-195	116	10	accounting	accounting	NOUN
faba-195	116	11	and	and	CCONJ
faba-195	116	12	business	business	NOUN
faba-195	116	13	analysis	analysis	NOUN
faba-195	116	14	,	,	PUNCT
faba-195	116	15	volume	volume	NOUN
faba-195	116	16	6	6	NUM
faba-195	116	17	,	,	PUNCT
faba-195	116	18	issue	issue	NOUN
faba-195	116	19	2	2	NUM
faba-195	116	20	,	,	PUNCT
faba-195	116	21	2024	2024	NUM
faba-195	116	22	104	104	NUM
faba-195	116	23	source	source	NOUN
faba-195	116	24	:	:	PUNCT
faba-195	116	25	spss	spss	PROPN
faba-195	116	26	26	26	NUM
faba-195	116	27	,	,	PUNCT
faba-195	116	28	2024	2024	NUM
faba-195	116	29	figure	figure	NOUN
faba-195	116	30	2	2	NUM
faba-195	116	31	.	.	PUNCT
faba-195	116	32	heteroscedasticity	heteroscedasticity	NOUN
faba-195	116	33	test	test	NOUN
faba-195	116	34	based	base	VERB
faba-195	116	35	on	on	ADP
faba-195	116	36	the	the	DET
faba-195	116	37	image	image	NOUN
faba-195	116	38	of	of	ADP
faba-195	116	39	the	the	DET
faba-195	116	40	scatterplot	scatterplot	NOUN
faba-195	116	41	above	above	ADV
faba-195	116	42	,	,	PUNCT
faba-195	116	43	the	the	DET
faba-195	116	44	spread	spread	ADJ
faba-195	116	45	point	point	NOUN
faba-195	116	46	is	be	AUX
faba-195	116	47	placed	place	VERB
faba-195	116	48	so	so	SCONJ
faba-195	116	49	that	that	SCONJ
faba-195	116	50	no	no	DET
faba-195	116	51	heteroscedasticity	heteroscedasticity	NOUN
faba-195	116	52	occurs	occur	VERB
faba-195	116	53	.	.	PUNCT
faba-195	117	1	autocorrelation	autocorrelation	NOUN
faba-195	117	2	test	test	NOUN
faba-195	117	3	to	to	PART
faba-195	117	4	detect	detect	VERB
faba-195	117	5	autocorrelation	autocorrelation	NOUN
faba-195	117	6	can	can	AUX
faba-195	117	7	be	be	AUX
faba-195	117	8	seen	see	VERB
faba-195	117	9	from	from	ADP
faba-195	117	10	the	the	DET
faba-195	117	11	durbin	durbin	PROPN
faba-195	117	12	watson	watson	PROPN
faba-195	117	13	test	test	NOUN
faba-195	117	14	(	(	PUNCT
faba-195	117	15	dw	dw	NOUN
faba-195	117	16	)	)	PUNCT
faba-195	117	17	.	.	PUNCT
faba-195	118	1	table	table	NOUN
faba-195	118	2	3	3	NUM
faba-195	118	3	.	.	PUNCT
faba-195	118	4	durbin	durbin	PROPN
faba-195	118	5	watson	watson	PROPN
faba-195	118	6	test	test	PROPN
faba-195	118	7	(	(	PUNCT
faba-195	118	8	dw	dw	NOUN
faba-195	118	9	)	)	PUNCT
faba-195	118	10	source	source	NOUN
faba-195	118	11	:	:	PUNCT
faba-195	118	12	spss	spss	PROPN
faba-195	118	13	26	26	NUM
faba-195	118	14	,	,	PUNCT
faba-195	118	15	2024	2024	NUM
faba-195	118	16	based	base	VERB
faba-195	118	17	on	on	ADP
faba-195	118	18	the	the	DET
faba-195	118	19	table	table	NOUN
faba-195	118	20	above	above	ADP
faba-195	118	21	dw	dw	PROPN
faba-195	118	22	values	value	NOUN
faba-195	118	23	between	between	ADP
faba-195	118	24	-2	-2	NOUN
faba-195	119	1	and	and	CCONJ
faba-195	119	2	2	2	NUM
faba-195	119	3	so	so	ADV
faba-195	119	4	there	there	PRON
faba-195	119	5	is	be	VERB
faba-195	119	6	no	no	DET
faba-195	119	7	autocorrelation	autocorrelation	NOUN
faba-195	119	8	.	.	PUNCT
faba-195	120	1	multiple	multiple	ADJ
faba-195	120	2	linear	linear	PROPN
faba-195	120	3	regressions	regression	NOUN
faba-195	120	4	test	test	NOUN
faba-195	120	5	table	table	NOUN
faba-195	120	6	4	4	NUM
faba-195	120	7	.	.	PUNCT
faba-195	120	8	multiple	multiple	ADJ
faba-195	120	9	linear	linear	PROPN
faba-195	120	10	regressions	regression	NOUN
faba-195	120	11	test	test	NOUN
faba-195	120	12	coefficientsa	coefficientsa	NOUN
faba-195	120	13	model	model	VERB
faba-195	120	14	unstandardized	unstandardized	ADJ
faba-195	120	15	coefficients	coefficient	NOUN
faba-195	120	16	standardized	standardize	VERB
faba-195	120	17	coefficients	coefficient	NOUN
faba-195	120	18	b	b	PRON
faba-195	120	19	std	std	X
faba-195	120	20	.	.	NOUN
faba-195	120	21	error	error	NOUN
faba-195	120	22	beta	beta	NOUN
faba-195	120	23	1	1	NUM
faba-195	120	24	(	(	PUNCT
faba-195	120	25	constant	constant	ADJ
faba-195	120	26	)	)	PUNCT
faba-195	120	27	-2,352	-2,352	NOUN
faba-195	120	28	1,613	1,613	NUM
faba-195	120	29	executive	executive	NOUN
faba-195	120	30	c	c	PROPN
faba-195	120	31	-1,107	-1,107	PROPN
faba-195	121	1	1,573	1,573	NUM
faba-195	121	2	-0,111	-0,111	ADJ
faba-195	121	3	corporate	corporate	ADJ
faba-195	121	4	c	c	PROPN
faba-195	121	5	-0,017	-0,017	PROPN
faba-195	121	6	0,071	0,071	NUM
faba-195	121	7	-0,041	-0,041	ADJ
faba-195	121	8	fixed	fix	VERB
faba-195	121	9	asset	asset	NOUN
faba-195	121	10	-2,960	-2,960	ADP
faba-195	121	11	1,214	1,214	NUM
faba-195	121	12	-0,419	-0,419	PROPN
faba-195	121	13	a.	a.	NOUN
faba-195	121	14	dependent	dependent	ADJ
faba-195	121	15	variable	variable	NOUN
faba-195	121	16	:	:	PUNCT
faba-195	121	17	tax	tax	NOUN
faba-195	121	18	avoidance	avoidance	NOUN
faba-195	121	19	source	source	NOUN
faba-195	121	20	:	:	PUNCT
faba-195	121	21	spss	spss	PROPN
faba-195	121	22	26	26	NUM
faba-195	121	23	,	,	PUNCT
faba-195	121	24	2024	2024	NUM
faba-195	121	25	model	model	NOUN
faba-195	121	26	summaryb	summaryb	PROPN
faba-195	121	27	model	model	NOUN
faba-195	121	28	r	r	NOUN
faba-195	121	29	r	r	NOUN
faba-195	121	30	square	square	ADJ
faba-195	121	31	adjusted	adjust	VERB
faba-195	121	32	r	r	NOUN
faba-195	121	33	square	square	ADJ
faba-195	121	34	std	std	NOUN
faba-195	121	35	.	.	PUNCT
faba-195	122	1	error	error	NOUN
faba-195	122	2	of	of	ADP
faba-195	122	3	the	the	DET
faba-195	122	4	estimate	estimate	NOUN
faba-195	122	5	durbin	durbin	NOUN
faba-195	122	6	-	-	PUNCT
faba-195	122	7	watson	watson	NOUN
faba-195	122	8	1	1	NUM
faba-195	122	9	0,443a	0,443a	NUM
faba-195	122	10	0,196	0,196	NUM
faba-195	122	11	0,127	0,127	NUM
faba-195	122	12	1,642340	1,642340	NUM
faba-195	122	13	0,603	0,603	NUM
faba-195	122	14	a.	a.	NOUN
faba-195	122	15	predictors	predictor	NOUN
faba-195	122	16	:	:	PUNCT
faba-195	122	17	(	(	PUNCT
faba-195	122	18	constant	constant	ADJ
faba-195	122	19	)	)	PUNCT
faba-195	122	20	,	,	PUNCT
faba-195	122	21	fixed	fix	VERB
faba-195	122	22	asset	asset	NOUN
faba-195	122	23	,	,	PUNCT
faba-195	122	24	corporate	corporate	ADJ
faba-195	122	25	c	c	NOUN
faba-195	122	26	,	,	PUNCT
faba-195	122	27	executive	executive	PROPN
faba-195	122	28	c	c	PROPN
faba-195	122	29	b.	b.	PROPN
faba-195	122	30	dependent	dependent	ADJ
faba-195	122	31	variable	variable	NOUN
faba-195	122	32	:	:	PUNCT
faba-195	122	33	tax	tax	NOUN
faba-195	122	34	avoidance	avoidance	NOUN
faba-195	122	35	dwi	dwi	NOUN
faba-195	122	36	septa	septum	NOUN
faba-195	122	37	aryani	aryani	VERB
faba-195	122	38	and	and	CCONJ
faba-195	122	39	crystha	crystha	PROPN
faba-195	122	40	armereo	armereo	PROPN
faba-195	122	41	/	/	SYM
faba-195	122	42	finance	finance	NOUN
faba-195	122	43	,	,	PUNCT
faba-195	122	44	accounting	accounting	NOUN
faba-195	122	45	and	and	CCONJ
faba-195	122	46	business	business	NOUN
faba-195	122	47	analysis	analysis	NOUN
faba-195	122	48	,	,	PUNCT
faba-195	122	49	volume	volume	NOUN
faba-195	122	50	6	6	NUM
faba-195	122	51	,	,	PUNCT
faba-195	122	52	issue	issue	NOUN
faba-195	122	53	2	2	NUM
faba-195	122	54	,	,	PUNCT
faba-195	122	55	2024	2024	NUM
faba-195	122	56	105	105	NUM
faba-195	122	57	y	y	NOUN
faba-195	122	58	=	=	SYM
faba-195	122	59	−2,352	−2,352	X
faba-195	122	60	–	–	PUNCT
faba-195	122	61	1,107	1,107	NUM
faba-195	122	62	x1	x1	NOUN
faba-195	122	63	−	−	NUM
faba-195	122	64	0,017	0,017	NUM
faba-195	122	65	x2	x2	PROPN
faba-195	123	1	−	−	NOUN
faba-195	123	2	2,960	2,960	NUM
faba-195	123	3	x3	x3	ADJ
faba-195	123	4	+	+	CCONJ
faba-195	123	5	e	e	X
faba-195	123	6	(	(	PUNCT
faba-195	123	7	6	6	NUM
faba-195	123	8	)	)	PUNCT
faba-195	123	9	result	result	NOUN
faba-195	123	10	of	of	ADP
faba-195	123	11	the	the	DET
faba-195	123	12	hypothesis	hypothesis	NOUN
faba-195	123	13	test	test	NOUN
faba-195	123	14	1	1	NUM
faba-195	123	15	.	.	PUNCT
faba-195	123	16	partial	partial	ADJ
faba-195	123	17	test	test	NOUN
faba-195	123	18	(	(	PUNCT
faba-195	123	19	t	t	NOUN
faba-195	123	20	test	test	NOUN
faba-195	123	21	)	)	PUNCT
faba-195	123	22	if	if	SCONJ
faba-195	123	23	the	the	DET
faba-195	123	24	significance	significance	NOUN
faba-195	123	25	value	value	NOUN
faba-195	123	26	is	be	AUX
faba-195	123	27	>	>	X
faba-195	123	28	0.05	0.05	NUM
faba-195	123	29	,	,	PUNCT
faba-195	123	30	then	then	ADV
faba-195	123	31	it	it	PRON
faba-195	123	32	can	can	AUX
faba-195	123	33	be	be	AUX
faba-195	123	34	assured	assure	VERB
faba-195	123	35	that	that	SCONJ
faba-195	123	36	the	the	DET
faba-195	123	37	partial	partial	ADJ
faba-195	123	38	test	test	NOUN
faba-195	123	39	t	t	PROPN
faba-195	123	40	is	be	AUX
faba-195	123	41	nonexistent	nonexistent	ADJ
faba-195	123	42	.	.	PUNCT
faba-195	124	1	here	here	ADV
faba-195	124	2	are	be	AUX
faba-195	124	3	the	the	DET
faba-195	124	4	statistical	statistical	ADJ
faba-195	124	5	results	result	NOUN
faba-195	124	6	of	of	ADP
faba-195	124	7	the	the	DET
faba-195	124	8	t	t	PROPN
faba-195	124	9	test	test	NOUN
faba-195	124	10	:	:	PUNCT
faba-195	124	11	table	table	NOUN
faba-195	124	12	5	5	NUM
faba-195	124	13	.	.	PUNCT
faba-195	124	14	t	t	NOUN
faba-195	124	15	-	-	PUNCT
faba-195	124	16	test	test	NOUN
faba-195	124	17	coefficientsa	coefficientsa	NOUN
faba-195	124	18	model	model	VERB
faba-195	124	19	unstandardized	unstandardized	ADJ
faba-195	124	20	coefficients	coefficient	NOUN
faba-195	124	21	standardized	standardize	VERB
faba-195	124	22	coefficients	coefficient	NOUN
faba-195	124	23	t	t	PROPN
faba-195	124	24	sig	sig	PROPN
faba-195	124	25	.	.	PUNCT
faba-195	125	1	b	b	X
faba-195	125	2	std	std	PROPN
faba-195	125	3	.	.	NOUN
faba-195	125	4	error	error	NOUN
faba-195	125	5	beta	beta	NOUN
faba-195	125	6	1	1	NUM
faba-195	125	7	(	(	PUNCT
faba-195	125	8	constant	constant	ADJ
faba-195	125	9	)	)	PUNCT
faba-195	125	10	-2,352	-2,352	NOUN
faba-195	125	11	1,613	1,613	NUM
faba-195	125	12	-1,458	-1,458	NUM
faba-195	125	13	0,154	0,154	NUM
faba-195	125	14	executive	executive	PROPN
faba-195	125	15	c	c	PROPN
faba-195	125	16	-1,107	-1,107	PROPN
faba-195	125	17	1,573	1,573	NUM
faba-195	125	18	-0,111	-0,111	NOUN
faba-195	125	19	-0,704	-0,704	NOUN
faba-195	125	20	0,486	0,486	NUM
faba-195	126	1	corporate	corporate	ADJ
faba-195	126	2	c	c	NOUN
faba-195	126	3	-0,017	-0,017	PROPN
faba-195	126	4	0,071	0,071	NUM
faba-195	126	5	-0,041	-0,041	ADJ
faba-195	126	6	-0,239	-0,239	ADP
faba-195	126	7	0,812	0,812	NUM
faba-195	126	8	fixed	fix	VERB
faba-195	126	9	asset	asset	NOUN
faba-195	126	10	-2,96	-2,96	NOUN
faba-195	126	11	1,214	1,214	NUM
faba-195	126	12	-0,419	-0,419	X
faba-195	126	13	-2,439	-2,439	NOUN
faba-195	126	14	0,020	0,020	NUM
faba-195	126	15	a.	a.	NOUN
faba-195	126	16	dependent	dependent	ADJ
faba-195	126	17	variable	variable	NOUN
faba-195	126	18	:	:	PUNCT
faba-195	126	19	tax	tax	NOUN
faba-195	126	20	avoidance	avoidance	NOUN
faba-195	126	21	source	source	NOUN
faba-195	126	22	:	:	PUNCT
faba-195	126	23	spss	spss	PROPN
faba-195	126	24	26	26	NUM
faba-195	126	25	,	,	PUNCT
faba-195	126	26	2024	2024	NUM
faba-195	126	27	based	base	VERB
faba-195	126	28	on	on	ADP
faba-195	126	29	the	the	DET
faba-195	126	30	above	above	ADJ
faba-195	126	31	table	table	NOUN
faba-195	126	32	,	,	PUNCT
faba-195	126	33	it	it	PRON
faba-195	126	34	can	can	AUX
faba-195	126	35	be	be	AUX
faba-195	126	36	concluded	conclude	VERB
faba-195	126	37	that	that	SCONJ
faba-195	126	38	the	the	DET
faba-195	126	39	test	test	NOUN
faba-195	126	40	of	of	ADP
faba-195	126	41	the	the	DET
faba-195	126	42	hypothesis	hypothesis	NOUN
faba-195	126	43	of	of	ADP
faba-195	126	44	each	each	DET
faba-195	126	45	independent	independent	ADJ
faba-195	126	46	variable	variable	NOUN
faba-195	126	47	against	against	ADP
faba-195	126	48	the	the	DET
faba-195	126	49	dependent	dependent	ADJ
faba-195	126	50	variable	variable	NOUN
faba-195	126	51	is	be	AUX
faba-195	126	52	:	:	PUNCT
faba-195	126	53	1	1	X
faba-195	126	54	.	.	X
faba-195	126	55	the	the	DET
faba-195	126	56	t	t	PROPN
faba-195	126	57	test	test	NOUN
faba-195	126	58	result	result	NOUN
faba-195	126	59	for	for	ADP
faba-195	126	60	the	the	DET
faba-195	126	61	executive	executive	ADJ
faba-195	126	62	character	character	NOUN
faba-195	126	63	variable	variable	NOUN
faba-195	126	64	showed	show	VERB
faba-195	126	65	a	a	DET
faba-195	126	66	significant	significant	ADJ
faba-195	126	67	value	value	NOUN
faba-195	126	68	of	of	ADP
faba-195	126	69	0.486	0.486	NUM
faba-195	126	70	greater	great	ADJ
faba-195	126	71	than	than	ADP
faba-195	126	72	0.05	0.05	NUM
faba-195	126	73	.	.	PUNCT
faba-195	127	1	so	so	ADV
faba-195	127	2	it	it	PRON
faba-195	127	3	can	can	AUX
faba-195	127	4	be	be	AUX
faba-195	127	5	concluded	conclude	VERB
faba-195	127	6	that	that	SCONJ
faba-195	127	7	executive	executive	ADJ
faba-195	127	8	characters	character	NOUN
faba-195	127	9	have	have	VERB
faba-195	127	10	no	no	DET
faba-195	127	11	influence	influence	NOUN
faba-195	127	12	on	on	ADP
faba-195	127	13	the	the	DET
faba-195	127	14	tax	tax	NOUN
faba-195	127	15	avoidance	avoidance	NOUN
faba-195	127	16	variable	variable	NOUN
faba-195	127	17	.	.	PUNCT
faba-195	128	1	2	2	X
faba-195	128	2	.	.	X
faba-195	128	3	the	the	DET
faba-195	128	4	t	t	PROPN
faba-195	128	5	test	test	NOUN
faba-195	128	6	results	result	NOUN
faba-195	128	7	of	of	ADP
faba-195	128	8	the	the	DET
faba-195	128	9	firm	firm	ADJ
faba-195	128	10	size	size	NOUN
faba-195	128	11	variable	variable	NOUN
faba-195	128	12	showed	show	VERB
faba-195	128	13	a	a	DET
faba-195	128	14	significant	significant	ADJ
faba-195	128	15	value	value	NOUN
faba-195	128	16	of	of	ADP
faba-195	128	17	0.812	0.812	NUM
faba-195	128	18	greater	great	ADJ
faba-195	128	19	than	than	ADP
faba-195	128	20	0.05	0.05	NUM
faba-195	128	21	.	.	PUNCT
faba-195	129	1	so	so	ADV
faba-195	129	2	it	it	PRON
faba-195	129	3	can	can	AUX
faba-195	129	4	be	be	AUX
faba-195	129	5	concluded	conclude	VERB
faba-195	129	6	that	that	SCONJ
faba-195	129	7	firm	firm	ADJ
faba-195	129	8	size	size	NOUN
faba-195	129	9	have	have	VERB
faba-195	129	10	no	no	DET
faba-195	129	11	influence	influence	NOUN
faba-195	129	12	on	on	ADP
faba-195	129	13	the	the	DET
faba-195	129	14	tax	tax	NOUN
faba-195	129	15	avoidance	avoidance	NOUN
faba-195	129	16	variable	variable	NOUN
faba-195	129	17	.	.	PUNCT
faba-195	130	1	3	3	X
faba-195	130	2	.	.	X
faba-195	130	3	the	the	DET
faba-195	130	4	t	t	PROPN
faba-195	130	5	test	test	NOUN
faba-195	130	6	results	result	NOUN
faba-195	130	7	of	of	ADP
faba-195	130	8	the	the	DET
faba-195	130	9	fixed	fix	VERB
faba-195	130	10	asset	asset	NOUN
faba-195	130	11	intensity	intensity	NOUN
faba-195	130	12	variable	variable	NOUN
faba-195	130	13	showed	show	VERB
faba-195	130	14	a	a	DET
faba-195	130	15	significant	significant	ADJ
faba-195	130	16	value	value	NOUN
faba-195	130	17	of	of	ADP
faba-195	130	18	0.020	0.020	NUM
faba-195	130	19	smaller	small	ADJ
faba-195	130	20	than	than	ADP
faba-195	130	21	0.05	0.05	NUM
faba-195	130	22	,	,	PUNCT
faba-195	130	23	so	so	SCONJ
faba-195	130	24	it	it	PRON
faba-195	130	25	can	can	AUX
faba-195	130	26	be	be	AUX
faba-195	130	27	concluded	conclude	VERB
faba-195	130	28	that	that	SCONJ
faba-195	130	29	fixed	fix	VERB
faba-195	130	30	asset	asset	NOUN
faba-195	130	31	intensities	intensity	NOUN
faba-195	130	32	influence	influence	VERB
faba-195	130	33	the	the	DET
faba-195	130	34	tax	tax	NOUN
faba-195	130	35	avoidance	avoidance	NOUN
faba-195	130	36	variable	variable	NOUN
faba-195	130	37	.	.	PUNCT
faba-195	131	1	simultaneous	simultaneous	ADJ
faba-195	131	2	test	test	NOUN
faba-195	131	3	(	(	PUNCT
faba-195	131	4	f	f	NOUN
faba-195	131	5	test	test	NOUN
faba-195	131	6	)	)	PUNCT
faba-195	131	7	table	table	NOUN
faba-195	131	8	6	6	NUM
faba-195	131	9	.	.	PUNCT
faba-195	132	1	f	f	X
faba-195	132	2	-	-	PUNCT
faba-195	132	3	test	test	NOUN
faba-195	132	4	anovaa	anovaa	PROPN
faba-195	132	5	model	model	PROPN
faba-195	132	6	sum	sum	NOUN
faba-195	132	7	of	of	ADP
faba-195	132	8	squares	square	NOUN
faba-195	132	9	df	df	PROPN
faba-195	132	10	mean	mean	PROPN
faba-195	132	11	square	square	PROPN
faba-195	132	12	f	f	PROPN
faba-195	132	13	sig	sig	PROPN
faba-195	132	14	.	.	PROPN
faba-195	132	15	1	1	NUM
faba-195	132	16	regression	regression	NOUN
faba-195	132	17	23,063	23,063	NUM
faba-195	132	18	3	3	NUM
faba-195	132	19	7,688	7,688	NUM
faba-195	132	20	2,85	2,85	NUM
faba-195	133	1	0,050b	0,050b	PUNCT
faba-195	133	2	residual	residual	ADJ
faba-195	133	3	94,405	94,405	NUM
faba-195	133	4	35	35	NUM
faba-195	133	5	2,697	2,697	NUM
faba-195	133	6	total	total	NOUN
faba-195	133	7	117,468	117,468	NUM
faba-195	133	8	38	38	NUM
faba-195	133	9	a.	a.	NOUN
faba-195	133	10	dependent	dependent	ADJ
faba-195	133	11	variable	variable	NOUN
faba-195	133	12	:	:	PUNCT
faba-195	133	13	tax	tax	NOUN
faba-195	133	14	avoidance	avoidance	NOUN
faba-195	133	15	b.	b.	PROPN
faba-195	133	16	predictors	predictor	NOUN
faba-195	133	17	:	:	PUNCT
faba-195	133	18	(	(	PUNCT
faba-195	133	19	constant	constant	ADJ
faba-195	133	20	)	)	PUNCT
faba-195	133	21	,	,	PUNCT
faba-195	133	22	fixed	fix	VERB
faba-195	133	23	asset	asset	NOUN
faba-195	133	24	,	,	PUNCT
faba-195	133	25	corporate	corporate	ADJ
faba-195	133	26	c	c	NOUN
faba-195	133	27	,	,	PUNCT
faba-195	133	28	executive	executive	PROPN
faba-195	133	29	c	c	PROPN
faba-195	133	30	source	source	NOUN
faba-195	133	31	:	:	PUNCT
faba-195	133	32	spss	spss	PROPN
faba-195	133	33	26	26	NUM
faba-195	133	34	,	,	PUNCT
faba-195	133	35	2024	2024	NUM
faba-195	133	36	the	the	DET
faba-195	133	37	above	above	ADJ
faba-195	133	38	table	table	NOUN
faba-195	133	39	shows	show	VERB
faba-195	133	40	that	that	SCONJ
faba-195	133	41	the	the	DET
faba-195	133	42	significance	significance	NOUN
faba-195	133	43	value	value	NOUN
faba-195	133	44	of	of	ADP
faba-195	133	45	f	f	PROPN
faba-195	133	46	is	be	AUX
faba-195	133	47	0.05	0.05	NUM
faba-195	133	48	,	,	PUNCT
faba-195	133	49	equal	equal	ADJ
faba-195	133	50	to	to	ADP
faba-195	133	51	0.05	0.05	NUM
faba-195	133	52	,	,	PUNCT
faba-195	133	53	so	so	SCONJ
faba-195	133	54	it	it	PRON
faba-195	133	55	can	can	AUX
faba-195	133	56	be	be	AUX
faba-195	133	57	concluded	conclude	VERB
faba-195	133	58	that	that	SCONJ
faba-195	133	59	executive	executive	ADJ
faba-195	133	60	characters	character	NOUN
faba-195	133	61	,	,	PUNCT
faba-195	133	62	firm	firm	ADJ
faba-195	133	63	size	size	NOUN
faba-195	133	64	,	,	PUNCT
faba-195	133	65	and	and	CCONJ
faba-195	133	66	fixed	fix	VERB
faba-195	133	67	asset	asset	NOUN
faba-195	133	68	intensity	intensity	NOUN
faba-195	133	69	as	as	ADP
faba-195	133	70	independent	independent	ADJ
faba-195	133	71	variables	variable	NOUN
faba-195	133	72	simultaneously	simultaneously	ADV
faba-195	133	73	influence	influence	VERB
faba-195	133	74	tax	tax	NOUN
faba-195	133	75	avoidance	avoidance	NOUN
faba-195	133	76	as	as	ADP
faba-195	133	77	its	its	PRON
faba-195	133	78	dependent	dependent	ADJ
faba-195	133	79	variable	variable	ADJ
faba-195	133	80	determination	determination	NOUN
faba-195	133	81	coefficient	coefficient	NOUN
faba-195	133	82	test	test	NOUN
faba-195	133	83	(	(	PUNCT
faba-195	133	84	r2	r2	PROPN
faba-195	133	85	)	)	PUNCT
faba-195	133	86	here	here	ADV
faba-195	133	87	are	be	AUX
faba-195	133	88	the	the	DET
faba-195	133	89	results	result	NOUN
faba-195	133	90	of	of	ADP
faba-195	133	91	the	the	DET
faba-195	133	92	determination	determination	NOUN
faba-195	133	93	coefficient	coefficient	NOUN
faba-195	133	94	test	test	NOUN
faba-195	133	95	:	:	PUNCT
faba-195	133	96	table	table	NOUN
faba-195	133	97	7	7	NUM
faba-195	133	98	.	.	PUNCT
faba-195	133	99	determination	determination	NOUN
faba-195	133	100	coefficient	coefficient	PROPN
faba-195	133	101	test	test	NOUN
faba-195	133	102	model	model	PROPN
faba-195	133	103	summaryb	summaryb	PROPN
faba-195	133	104	model	model	NOUN
faba-195	133	105	r	r	NOUN
faba-195	133	106	r	r	NOUN
faba-195	133	107	square	square	ADJ
faba-195	133	108	adjusted	adjust	VERB
faba-195	133	109	r	r	NOUN
faba-195	133	110	square	square	ADJ
faba-195	133	111	std	std	NOUN
faba-195	133	112	.	.	PUNCT
faba-195	134	1	error	error	NOUN
faba-195	134	2	of	of	ADP
faba-195	134	3	the	the	DET
faba-195	134	4	estimate	estimate	NOUN
faba-195	134	5	1	1	NUM
faba-195	134	6	0,443a	0,443a	NUM
faba-195	134	7	0,196	0,196	NUM
faba-195	134	8	0,127	0,127	NUM
faba-195	134	9	1,64234	1,64234	PROPN
faba-195	134	10	a.	a.	NOUN
faba-195	134	11	predictors	predictor	NOUN
faba-195	134	12	:	:	PUNCT
faba-195	134	13	(	(	PUNCT
faba-195	134	14	constant	constant	ADJ
faba-195	134	15	)	)	PUNCT
faba-195	134	16	,	,	PUNCT
faba-195	134	17	fixed	fix	VERB
faba-195	134	18	asset	asset	NOUN
faba-195	134	19	,	,	PUNCT
faba-195	134	20	corporate	corporate	ADJ
faba-195	134	21	c	c	NOUN
faba-195	134	22	,	,	PUNCT
faba-195	134	23	executive	executive	PROPN
faba-195	134	24	c	c	PROPN
faba-195	134	25	b.	b.	PROPN
faba-195	135	1	dependent	dependent	ADJ
faba-195	135	2	variable	variable	NOUN
faba-195	135	3	:	:	PUNCT
faba-195	135	4	tax	tax	NOUN
faba-195	135	5	avoidance	avoidance	NOUN
faba-195	135	6	source	source	NOUN
faba-195	135	7	:	:	PUNCT
faba-195	135	8	spss	spss	PROPN
faba-195	135	9	26	26	NUM
faba-195	135	10	,	,	PUNCT
faba-195	135	11	2024	2024	NUM
faba-195	135	12	dwi	dwi	PROPN
faba-195	135	13	septa	septum	NOUN
faba-195	135	14	aryani	aryani	VERB
faba-195	135	15	and	and	CCONJ
faba-195	135	16	crystha	crystha	PROPN
faba-195	135	17	armereo	armereo	PROPN
faba-195	135	18	/	/	SYM
faba-195	135	19	finance	finance	NOUN
faba-195	135	20	,	,	PUNCT
faba-195	135	21	accounting	accounting	NOUN
faba-195	135	22	and	and	CCONJ
faba-195	135	23	business	business	NOUN
faba-195	135	24	analysis	analysis	NOUN
faba-195	135	25	,	,	PUNCT
faba-195	135	26	volume	volume	NOUN
faba-195	135	27	6	6	NUM
faba-195	135	28	,	,	PUNCT
faba-195	135	29	issue	issue	NOUN
faba-195	135	30	2	2	NUM
faba-195	135	31	,	,	PUNCT
faba-195	135	32	2024	2024	NUM
faba-195	135	33	106	106	NUM
faba-195	135	34	adjusted	adjust	VERB
faba-195	135	35	r	r	NOUN
faba-195	135	36	square	square	ADJ
faba-195	135	37	value	value	NOUN
faba-195	135	38	of	of	ADP
faba-195	135	39	0.127	0.127	NUM
faba-195	135	40	.	.	PUNCT
faba-195	136	1	the	the	DET
faba-195	136	2	results	result	NOUN
faba-195	136	3	showed	show	VERB
faba-195	136	4	that	that	SCONJ
faba-195	136	5	executive	executive	ADJ
faba-195	136	6	character	character	NOUN
faba-195	136	7	,	,	PUNCT
faba-195	136	8	firm	firm	ADJ
faba-195	136	9	size	size	NOUN
faba-195	136	10	,	,	PUNCT
faba-195	136	11	and	and	CCONJ
faba-195	136	12	fixed	fix	VERB
faba-195	136	13	asset	asset	NOUN
faba-195	136	14	intensity	intensity	NOUN
faba-195	136	15	had	have	VERB
faba-195	136	16	a	a	DET
faba-195	136	17	positive	positive	ADJ
faba-195	136	18	and	and	CCONJ
faba-195	136	19	significant	significant	ADJ
faba-195	136	20	influence	influence	NOUN
faba-195	136	21	on	on	ADP
faba-195	136	22	tax	tax	NOUN
faba-195	136	23	avoidance	avoidance	NOUN
faba-195	136	24	of	of	ADP
faba-195	136	25	12.7	12.7	NUM
faba-195	136	26	%	%	NOUN
faba-195	136	27	,	,	PUNCT
faba-195	136	28	while	while	SCONJ
faba-195	136	29	the	the	DET
faba-195	136	30	remaining	remain	VERB
faba-195	136	31	87.3	87.3	NUM
faba-195	136	32	%	%	NOUN
faba-195	136	33	were	be	AUX
faba-195	136	34	influenced	influence	VERB
faba-195	136	35	by	by	ADP
faba-195	136	36	other	other	ADJ
faba-195	136	37	factors	factor	NOUN
faba-195	136	38	that	that	PRON
faba-195	136	39	were	be	AUX
faba-195	136	40	not	not	PART
faba-195	136	41	studied	study	VERB
faba-195	136	42	.	.	PUNCT
faba-195	137	1	discussion	discussion	NOUN
faba-195	137	2	the	the	DET
faba-195	137	3	effect	effect	NOUN
faba-195	137	4	of	of	ADP
faba-195	137	5	executive	executive	ADJ
faba-195	137	6	character	character	NOUN
faba-195	137	7	,	,	PUNCT
faba-195	137	8	firm	firm	ADJ
faba-195	137	9	size	size	NOUN
faba-195	137	10	,	,	PUNCT
faba-195	137	11	and	and	CCONJ
faba-195	137	12	fixed	fix	VERB
faba-195	137	13	asset	asset	NOUN
faba-195	137	14	intensity	intensity	NOUN
faba-195	137	15	on	on	ADP
faba-195	137	16	tax	tax	NOUN
faba-195	137	17	avoidance	avoidance	NOUN
faba-195	137	18	the	the	DET
faba-195	137	19	test	test	NOUN
faba-195	137	20	results	result	NOUN
faba-195	137	21	showed	show	VERB
faba-195	137	22	that	that	SCONJ
faba-195	137	23	executive	executive	ADJ
faba-195	137	24	character	character	NOUN
faba-195	137	25	,	,	PUNCT
faba-195	137	26	firm	firm	ADJ
faba-195	137	27	size	size	NOUN
faba-195	137	28	,	,	PUNCT
faba-195	137	29	and	and	CCONJ
faba-195	137	30	fixed	fix	VERB
faba-195	137	31	asset	asset	NOUN
faba-195	137	32	intensity	intensity	NOUN
faba-195	137	33	simultaneously	simultaneously	ADV
faba-195	137	34	influenced	influence	VERB
faba-195	137	35	tax	tax	NOUN
faba-195	137	36	avoidance	avoidance	NOUN
faba-195	137	37	for	for	ADP
faba-195	137	38	sri	sri	PROPN
faba-195	137	39	kehati	kehati	PROPN
faba-195	137	40	index	index	NOUN
faba-195	137	41	companies	company	NOUN
faba-195	137	42	in	in	ADP
faba-195	137	43	2020	2020	NUM
faba-195	137	44	-	-	SYM
faba-195	137	45	2022	2022	NUM
faba-195	137	46	.	.	PUNCT
faba-195	138	1	tax	tax	NOUN
faba-195	138	2	avoidance	avoidance	NOUN
faba-195	138	3	is	be	AUX
faba-195	138	4	a	a	DET
faba-195	138	5	rather	rather	ADV
faba-195	138	6	complicated	complicated	ADJ
faba-195	138	7	and	and	CCONJ
faba-195	138	8	unique	unique	ADJ
faba-195	138	9	issue	issue	NOUN
faba-195	138	10	because	because	SCONJ
faba-195	138	11	,	,	PUNCT
faba-195	138	12	on	on	ADP
faba-195	138	13	the	the	DET
faba-195	138	14	one	one	NUM
faba-195	138	15	hand	hand	NOUN
faba-195	138	16	,	,	PUNCT
faba-195	138	17	it	it	PRON
faba-195	138	18	is	be	AUX
faba-195	138	19	permitted	permit	VERB
faba-195	138	20	because	because	SCONJ
faba-195	138	21	it	it	PRON
faba-195	138	22	does	do	AUX
faba-195	138	23	not	not	PART
faba-195	138	24	violate	violate	VERB
faba-195	138	25	the	the	DET
faba-195	138	26	law	law	NOUN
faba-195	138	27	,	,	PUNCT
faba-195	138	28	but	but	CCONJ
faba-195	138	29	on	on	ADP
faba-195	138	30	the	the	DET
faba-195	138	31	other	other	ADJ
faba-195	138	32	,	,	PUNCT
faba-195	138	33	it	it	PRON
faba-195	138	34	is	be	AUX
faba-195	138	35	undesirable	undesirable	ADJ
faba-195	138	36	by	by	ADP
faba-195	138	37	the	the	DET
faba-195	138	38	government	government	NOUN
faba-195	138	39	.	.	PUNCT
faba-195	139	1	that	that	PRON
faba-195	139	2	leads	lead	VERB
faba-195	139	3	to	to	ADP
faba-195	139	4	the	the	DET
faba-195	139	5	emergence	emergence	NOUN
faba-195	139	6	of	of	ADP
faba-195	139	7	differences	difference	NOUN
faba-195	139	8	of	of	ADP
faba-195	139	9	interest	interest	NOUN
faba-195	139	10	between	between	ADP
faba-195	139	11	the	the	DET
faba-195	139	12	company	company	NOUN
faba-195	139	13	and	and	CCONJ
faba-195	139	14	the	the	DET
faba-195	139	15	government	government	NOUN
faba-195	139	16	.	.	PUNCT
faba-195	140	1	where	where	SCONJ
faba-195	140	2	companies	company	NOUN
faba-195	140	3	are	be	AUX
faba-195	140	4	always	always	ADV
faba-195	140	5	trying	try	VERB
faba-195	140	6	to	to	PART
faba-195	140	7	reduce	reduce	VERB
faba-195	140	8	their	their	PRON
faba-195	140	9	tax	tax	NOUN
faba-195	140	10	burden	burden	NOUN
faba-195	140	11	as	as	ADV
faba-195	140	12	low	low	ADJ
faba-195	140	13	as	as	ADP
faba-195	140	14	possible	possible	ADJ
faba-195	140	15	,	,	PUNCT
faba-195	140	16	while	while	SCONJ
faba-195	140	17	governments	government	NOUN
faba-195	140	18	are	be	AUX
faba-195	140	19	always	always	ADV
faba-195	140	20	striving	strive	VERB
faba-195	140	21	to	to	PART
faba-195	140	22	maximize	maximize	VERB
faba-195	140	23	the	the	DET
faba-195	140	24	possible	possible	ADJ
faba-195	140	25	increase	increase	NOUN
faba-195	140	26	in	in	ADP
faba-195	140	27	state	state	NOUN
faba-195	140	28	receipts	receipt	NOUN
faba-195	140	29	from	from	ADP
faba-195	140	30	the	the	DET
faba-195	140	31	tax	tax	NOUN
faba-195	140	32	sector	sector	NOUN
faba-195	140	33	each	each	DET
faba-195	140	34	period	period	NOUN
faba-195	140	35	has	have	AUX
faba-195	140	36	been	be	AUX
faba-195	140	37	targeted	target	VERB
faba-195	140	38	according	accord	VERB
faba-195	140	39	to	to	ADP
faba-195	140	40	the	the	DET
faba-195	140	41	national	national	ADJ
faba-195	140	42	purchasing	purchasing	NOUN
faba-195	140	43	revenue	revenue	NOUN
faba-195	140	44	budget	budget	NOUN
faba-195	140	45	(	(	PUNCT
faba-195	140	46	apbn	apbn	ADJ
faba-195	140	47	)	)	PUNCT
faba-195	140	48	.	.	PUNCT
faba-195	141	1	the	the	DET
faba-195	141	2	effect	effect	NOUN
faba-195	141	3	of	of	ADP
faba-195	141	4	executive	executive	ADJ
faba-195	141	5	character	character	NOUN
faba-195	141	6	on	on	ADP
faba-195	141	7	tax	tax	NOUN
faba-195	141	8	avoidance	avoidance	NOUN
faba-195	141	9	the	the	DET
faba-195	141	10	results	result	NOUN
faba-195	141	11	of	of	ADP
faba-195	141	12	the	the	DET
faba-195	141	13	statistical	statistical	ADJ
faba-195	141	14	t	t	NOUN
faba-195	141	15	-	-	PUNCT
faba-195	141	16	test	test	NOUN
faba-195	141	17	indicate	indicate	VERB
faba-195	141	18	that	that	SCONJ
faba-195	141	19	executive	executive	ADJ
faba-195	141	20	character	character	NOUN
faba-195	141	21	has	have	VERB
faba-195	141	22	no	no	DET
faba-195	141	23	partial	partial	ADJ
faba-195	141	24	influence	influence	NOUN
faba-195	141	25	on	on	ADP
faba-195	141	26	tax	tax	NOUN
faba-195	141	27	avoidance	avoidance	NOUN
faba-195	141	28	among	among	ADP
faba-195	141	29	sri	sri	PROPN
faba-195	141	30	kehati	kehati	PROPN
faba-195	141	31	index	index	NOUN
faba-195	141	32	companies	company	NOUN
faba-195	141	33	in	in	ADP
faba-195	141	34	2020	2020	NUM
faba-195	141	35	-	-	SYM
faba-195	141	36	2022	2022	NUM
faba-195	141	37	.	.	PUNCT
faba-195	142	1	it	it	PRON
faba-195	142	2	means	mean	VERB
faba-195	142	3	that	that	SCONJ
faba-195	142	4	the	the	PRON
faba-195	142	5	higher	high	ADJ
faba-195	142	6	the	the	DET
faba-195	142	7	executive	executive	ADJ
faba-195	142	8	character	character	NOUN
faba-195	142	9	,	,	PUNCT
faba-195	142	10	the	the	PRON
faba-195	142	11	lower	low	ADJ
faba-195	142	12	the	the	DET
faba-195	142	13	rate	rate	NOUN
faba-195	142	14	of	of	ADP
faba-195	142	15	tax	tax	NOUN
faba-195	142	16	avoidance	avoidance	NOUN
faba-195	142	17	.	.	PUNCT
faba-195	143	1	corporate	corporate	ADJ
faba-195	143	2	leaders	leader	NOUN
faba-195	143	3	who	who	PRON
faba-195	143	4	have	have	VERB
faba-195	143	5	long	long	ADV
faba-195	143	6	held	hold	VERB
faba-195	143	7	positions	position	NOUN
faba-195	143	8	and	and	CCONJ
faba-195	143	9	are	be	AUX
faba-195	143	10	older	old	ADJ
faba-195	143	11	are	be	AUX
faba-195	143	12	more	more	ADV
faba-195	143	13	likely	likely	ADJ
faba-195	143	14	to	to	PART
faba-195	143	15	avoid	avoid	VERB
faba-195	143	16	the	the	DET
faba-195	143	17	big	big	ADJ
faba-195	143	18	risks	risk	NOUN
faba-195	143	19	that	that	PRON
faba-195	143	20	lead	lead	VERB
faba-195	143	21	to	to	ADP
faba-195	143	22	companies	company	NOUN
faba-195	143	23	being	be	AUX
faba-195	143	24	viewed	view	VERB
faba-195	143	25	badly	badly	ADV
faba-195	143	26	by	by	ADP
faba-195	143	27	market	market	NOUN
faba-195	143	28	reactions	reaction	NOUN
faba-195	143	29	.	.	PUNCT
faba-195	144	1	the	the	DET
faba-195	144	2	decision	decision	NOUN
faba-195	144	3	to	to	PART
faba-195	144	4	undertake	undertake	VERB
faba-195	144	5	tax	tax	NOUN
faba-195	144	6	evasion	evasion	NOUN
faba-195	144	7	depends	depend	VERB
faba-195	144	8	on	on	ADP
faba-195	144	9	the	the	DET
faba-195	144	10	individual	individual	ADJ
faba-195	144	11	executive	executive	NOUN
faba-195	144	12	of	of	ADP
faba-195	144	13	the	the	DET
faba-195	144	14	company	company	NOUN
faba-195	144	15	.	.	PUNCT
faba-195	145	1	low	low	ADJ
faba-195	145	2	(	(	PUNCT
faba-195	145	3	2006	2006	NUM
faba-195	145	4	)	)	PUNCT
faba-195	145	5	mentions	mention	VERB
faba-195	145	6	that	that	SCONJ
faba-195	145	7	executives	executive	NOUN
faba-195	145	8	with	with	ADP
faba-195	145	9	a	a	DET
faba-195	145	10	risk	risk	NOUN
faba-195	145	11	averse	averse	ADJ
faba-195	145	12	character	character	NOUN
faba-195	145	13	tend	tend	VERB
faba-195	145	14	not	not	PART
faba-195	145	15	to	to	PART
faba-195	145	16	like	like	VERB
faba-195	145	17	a	a	DET
faba-195	145	18	risk	risk	NOUN
faba-195	145	19	,	,	PUNCT
faba-195	145	20	so	so	SCONJ
faba-195	145	21	in	in	ADP
faba-195	145	22	decision	decision	NOUN
faba-195	145	23	-	-	PUNCT
faba-195	145	24	making	making	NOUN
faba-195	145	25	,	,	PUNCT
faba-195	145	26	always	always	ADV
faba-195	145	27	choose	choose	VERB
faba-195	145	28	the	the	DET
faba-195	145	29	lower	low	ADJ
faba-195	145	30	risk	risk	NOUN
faba-195	145	31	.	.	PUNCT
faba-195	146	1	these	these	DET
faba-195	146	2	characters	character	NOUN
faba-195	146	3	are	be	AUX
faba-195	146	4	usually	usually	ADV
faba-195	146	5	of	of	ADP
faba-195	146	6	older	old	ADJ
faba-195	146	7	age	age	NOUN
faba-195	146	8	,	,	PUNCT
faba-195	146	9	have	have	VERB
faba-195	146	10	long	long	ADV
faba-195	146	11	held	hold	VERB
faba-195	146	12	positions	position	NOUN
faba-195	146	13	,	,	PUNCT
faba-195	146	14	and	and	CCONJ
faba-195	146	15	have	have	VERB
faba-195	146	16	a	a	DET
faba-195	146	17	dependence	dependence	NOUN
faba-195	146	18	on	on	ADP
faba-195	146	19	the	the	DET
faba-195	146	20	company	company	NOUN
faba-195	146	21	,	,	PUNCT
faba-195	146	22	so	so	SCONJ
faba-195	146	23	they	they	PRON
faba-195	146	24	prioritize	prioritize	VERB
faba-195	146	25	security	security	NOUN
faba-195	146	26	over	over	ADP
faba-195	146	27	profits	profit	NOUN
faba-195	146	28	that	that	PRON
faba-195	146	29	have	have	VERB
faba-195	146	30	high	high	ADJ
faba-195	146	31	risks	risk	NOUN
faba-195	146	32	for	for	ADP
faba-195	146	33	the	the	DET
faba-195	146	34	company	company	NOUN
faba-195	146	35	.	.	PUNCT
faba-195	147	1	the	the	DET
faba-195	147	2	results	result	NOUN
faba-195	147	3	of	of	ADP
faba-195	147	4	this	this	DET
faba-195	147	5	study	study	NOUN
faba-195	147	6	are	be	AUX
faba-195	147	7	consistent	consistent	ADJ
faba-195	147	8	with	with	ADP
faba-195	147	9	the	the	DET
faba-195	147	10	study	study	NOUN
faba-195	147	11	of	of	ADP
faba-195	147	12	radiansyah	radiansyah	PROPN
faba-195	147	13	and	and	CCONJ
faba-195	147	14	nofryanti	nofryanti	ADJ
faba-195	147	15	(	(	PUNCT
faba-195	147	16	2015	2015	NUM
faba-195	147	17	)	)	PUNCT
faba-195	147	18	,	,	PUNCT
faba-195	147	19	showing	show	VERB
faba-195	147	20	that	that	SCONJ
faba-195	147	21	executive	executive	ADJ
faba-195	147	22	characters	character	NOUN
faba-195	147	23	have	have	VERB
faba-195	147	24	no	no	DET
faba-195	147	25	influence	influence	NOUN
faba-195	147	26	on	on	ADP
faba-195	147	27	tax	tax	NOUN
faba-195	147	28	avoidance	avoidance	NOUN
faba-195	147	29	;	;	PUNCT
faba-195	147	30	the	the	PRON
faba-195	147	31	more	more	ADJ
faba-195	147	32	risk	risk	NOUN
faba-195	147	33	averse	averse	ADJ
faba-195	147	34	the	the	DET
faba-195	147	35	executive	executive	NOUN
faba-195	147	36	,	,	PUNCT
faba-195	147	37	the	the	DET
faba-195	147	38	less	less	ADJ
faba-195	147	39	tax	tax	NOUN
faba-195	147	40	avoidance	avoidance	NOUN
faba-195	147	41	.	.	PUNCT
faba-195	148	1	however	however	ADV
faba-195	148	2	,	,	PUNCT
faba-195	148	3	the	the	DET
faba-195	148	4	results	result	NOUN
faba-195	148	5	of	of	ADP
faba-195	148	6	this	this	DET
faba-195	148	7	study	study	NOUN
faba-195	148	8	are	be	AUX
faba-195	148	9	inconsistent	inconsistent	ADJ
faba-195	148	10	with	with	ADP
faba-195	148	11	sopyanto	sopyanto	NOUN
faba-195	148	12	(	(	PUNCT
faba-195	148	13	2018	2018	NUM
faba-195	148	14	)	)	PUNCT
faba-195	148	15	and	and	CCONJ
faba-195	148	16	malinda	malinda	PROPN
faba-195	148	17	(	(	PUNCT
faba-195	148	18	2017	2017	NUM
faba-195	148	19	)	)	PUNCT
faba-195	148	20	,	,	PUNCT
faba-195	148	21	which	which	PRON
faba-195	148	22	explain	explain	VERB
faba-195	148	23	that	that	SCONJ
faba-195	148	24	executive	executive	ADJ
faba-195	148	25	character	character	NOUN
faba-195	148	26	influences	influence	VERB
faba-195	148	27	tax	tax	NOUN
faba-195	148	28	avoidance	avoidance	NOUN
faba-195	148	29	.	.	PUNCT
faba-195	149	1	the	the	DET
faba-195	149	2	more	more	ADJ
faba-195	149	3	executives	executive	NOUN
faba-195	149	4	are	be	AUX
faba-195	149	5	risk	risk	NOUN
faba-195	149	6	-	-	PUNCT
faba-195	149	7	takers	taker	NOUN
faba-195	149	8	,	,	PUNCT
faba-195	149	9	the	the	PRON
faba-195	149	10	higher	high	ADJ
faba-195	149	11	the	the	DET
faba-195	149	12	rate	rate	NOUN
faba-195	149	13	of	of	ADP
faba-195	149	14	tax	tax	NOUN
faba-195	149	15	evasion	evasion	NOUN
faba-195	149	16	carried	carry	VERB
faba-195	149	17	out	out	ADP
faba-195	149	18	by	by	ADP
faba-195	149	19	companies	company	NOUN
faba-195	149	20	.	.	PUNCT
faba-195	150	1	the	the	DET
faba-195	150	2	effect	effect	NOUN
faba-195	150	3	of	of	ADP
faba-195	150	4	firm	firm	ADJ
faba-195	150	5	size	size	NOUN
faba-195	150	6	on	on	ADP
faba-195	150	7	tax	tax	NOUN
faba-195	150	8	avoidance	avoidance	NOUN
faba-195	150	9	the	the	DET
faba-195	150	10	results	result	NOUN
faba-195	150	11	of	of	ADP
faba-195	150	12	the	the	DET
faba-195	150	13	statistical	statistical	ADJ
faba-195	150	14	t	t	PROPN
faba-195	150	15	test	test	NOUN
faba-195	150	16	indicate	indicate	VERB
faba-195	150	17	that	that	DET
faba-195	150	18	firm	firm	ADJ
faba-195	150	19	size	size	NOUN
faba-195	150	20	have	have	VERB
faba-195	150	21	no	no	DET
faba-195	150	22	influence	influence	NOUN
faba-195	150	23	on	on	ADP
faba-195	150	24	tax	tax	NOUN
faba-195	150	25	avoidance	avoidance	NOUN
faba-195	150	26	.	.	PUNCT
faba-195	151	1	this	this	PRON
faba-195	151	2	means	mean	VERB
faba-195	151	3	that	that	SCONJ
faba-195	151	4	when	when	SCONJ
faba-195	151	5	the	the	DET
faba-195	151	6	size	size	NOUN
faba-195	151	7	of	of	ADP
faba-195	151	8	the	the	DET
faba-195	151	9	company	company	NOUN
faba-195	151	10	increases	increase	VERB
faba-195	151	11	,	,	PUNCT
faba-195	151	12	it	it	PRON
faba-195	151	13	will	will	AUX
faba-195	151	14	not	not	PART
faba-195	151	15	affect	affect	VERB
faba-195	151	16	tax	tax	NOUN
faba-195	151	17	evasion	evasion	NOUN
faba-195	151	18	by	by	ADP
faba-195	151	19	the	the	DET
faba-195	151	20	company	company	NOUN
faba-195	151	21	.	.	PUNCT
faba-195	152	1	larger	large	ADJ
faba-195	152	2	companies	company	NOUN
faba-195	152	3	,	,	PUNCT
faba-195	152	4	which	which	PRON
faba-195	152	5	have	have	VERB
faba-195	152	6	a	a	DET
faba-195	152	7	lot	lot	NOUN
faba-195	152	8	of	of	ADP
faba-195	152	9	assets	asset	NOUN
faba-195	152	10	,	,	PUNCT
faba-195	152	11	are	be	AUX
faba-195	152	12	less	less	ADV
faba-195	152	13	likely	likely	ADJ
faba-195	152	14	to	to	PART
faba-195	152	15	make	make	VERB
faba-195	152	16	efforts	effort	NOUN
faba-195	152	17	to	to	PART
faba-195	152	18	avoid	avoid	VERB
faba-195	152	19	paying	pay	VERB
faba-195	152	20	taxes	taxis	NOUN
faba-195	152	21	.	.	PUNCT
faba-195	153	1	companies	company	NOUN
faba-195	153	2	with	with	ADP
faba-195	153	3	larger	large	ADJ
faba-195	153	4	total	total	ADJ
faba-195	153	5	assets	asset	NOUN
faba-195	153	6	are	be	AUX
faba-195	153	7	better	well	ADJ
faba-195	153	8	able	able	ADJ
faba-195	153	9	to	to	PART
faba-195	153	10	fulfill	fulfill	VERB
faba-195	153	11	their	their	PRON
faba-195	153	12	obligations	obligation	NOUN
faba-195	153	13	and	and	CCONJ
faba-195	153	14	report	report	VERB
faba-195	153	15	more	more	ADV
faba-195	153	16	detailed	detailed	ADJ
faba-195	153	17	and	and	CCONJ
faba-195	153	18	accurate	accurate	ADJ
faba-195	153	19	company	company	NOUN
faba-195	153	20	conditions	condition	NOUN
faba-195	153	21	.	.	PUNCT
faba-195	154	1	the	the	DET
faba-195	154	2	size	size	NOUN
faba-195	154	3	of	of	ADP
faba-195	154	4	the	the	DET
faba-195	154	5	company	company	NOUN
faba-195	154	6	has	have	VERB
faba-195	154	7	no	no	DET
faba-195	154	8	effect	effect	NOUN
faba-195	154	9	on	on	ADP
faba-195	154	10	tax	tax	NOUN
faba-195	154	11	evasion	evasion	NOUN
faba-195	154	12	because	because	SCONJ
faba-195	154	13	paying	pay	VERB
faba-195	154	14	taxes	taxis	NOUN
faba-195	154	15	is	be	AUX
faba-195	154	16	an	an	DET
faba-195	154	17	obligation	obligation	NOUN
faba-195	154	18	for	for	ADP
faba-195	154	19	the	the	DET
faba-195	154	20	entire	entire	ADJ
faba-195	154	21	citizen	citizen	NOUN
faba-195	154	22	,	,	PUNCT
faba-195	154	23	whether	whether	SCONJ
faba-195	154	24	it	it	PRON
faba-195	154	25	is	be	AUX
faba-195	154	26	a	a	DET
faba-195	154	27	personal	personal	ADJ
faba-195	154	28	taxpayer	taxpayer	NOUN
faba-195	154	29	or	or	CCONJ
faba-195	154	30	a	a	DET
faba-195	154	31	corporate	corporate	ADJ
faba-195	154	32	tax	tax	NOUN
faba-195	154	33	payer	payer	NOUN
faba-195	154	34	.	.	PUNCT
faba-195	155	1	apart	apart	ADV
faba-195	155	2	from	from	ADP
faba-195	155	3	that	that	PRON
faba-195	155	4	,	,	PUNCT
faba-195	155	5	the	the	DET
faba-195	155	6	government	government	NOUN
faba-195	155	7	also	also	ADV
faba-195	155	8	pays	pay	VERB
faba-195	155	9	close	close	ADJ
faba-195	155	10	attention	attention	NOUN
faba-195	155	11	to	to	ADP
faba-195	155	12	large	large	ADJ
faba-195	155	13	companies	company	NOUN
faba-195	155	14	and	and	CCONJ
faba-195	155	15	ensures	ensure	VERB
faba-195	155	16	they	they	PRON
faba-195	155	17	pay	pay	VERB
faba-195	155	18	taxes	taxis	NOUN
faba-195	155	19	properly	properly	ADV
faba-195	155	20	.	.	PUNCT
faba-195	156	1	if	if	SCONJ
faba-195	156	2	a	a	DET
faba-195	156	3	large	large	ADJ
faba-195	156	4	company	company	NOUN
faba-195	156	5	tries	try	VERB
faba-195	156	6	to	to	PART
faba-195	156	7	avoid	avoid	VERB
faba-195	156	8	paying	pay	VERB
faba-195	156	9	taxes	taxis	NOUN
faba-195	156	10	,	,	PUNCT
faba-195	156	11	they	they	PRON
faba-195	156	12	can	can	AUX
faba-195	156	13	get	get	VERB
faba-195	156	14	into	into	ADP
faba-195	156	15	trouble	trouble	NOUN
faba-195	156	16	and	and	CCONJ
faba-195	156	17	have	have	VERB
faba-195	156	18	a	a	DET
faba-195	156	19	bad	bad	ADJ
faba-195	156	20	reputation	reputation	NOUN
faba-195	156	21	.	.	PUNCT
faba-195	157	1	companies	company	NOUN
faba-195	157	2	that	that	PRON
faba-195	157	3	violate	violate	VERB
faba-195	157	4	tax	tax	NOUN
faba-195	157	5	rules	rule	NOUN
faba-195	157	6	,	,	PUNCT
faba-195	157	7	whether	whether	SCONJ
faba-195	157	8	they	they	PRON
faba-195	157	9	're	be	AUX
faba-195	157	10	large	large	ADJ
faba-195	157	11	or	or	CCONJ
faba-195	157	12	small	small	ADJ
faba-195	157	13	,	,	PUNCT
faba-195	157	14	will	will	AUX
faba-195	157	15	be	be	AUX
faba-195	157	16	pursued	pursue	VERB
faba-195	157	17	equally	equally	ADV
faba-195	157	18	by	by	ADP
faba-195	157	19	the	the	DET
faba-195	157	20	fiscal	fiscal	ADJ
faba-195	157	21	authorities	authority	NOUN
faba-195	157	22	.	.	PUNCT
faba-195	158	1	it	it	PRON
faba-195	158	2	shows	show	VERB
faba-195	158	3	that	that	SCONJ
faba-195	158	4	the	the	DET
faba-195	158	5	size	size	NOUN
faba-195	158	6	of	of	ADP
faba-195	158	7	the	the	DET
faba-195	158	8	company	company	NOUN
faba-195	158	9	does	do	AUX
faba-195	158	10	not	not	PART
faba-195	158	11	affect	affect	VERB
faba-195	158	12	management	management	NOUN
faba-195	158	13	's	's	PART
faba-195	158	14	consideration	consideration	NOUN
faba-195	158	15	of	of	ADP
faba-195	158	16	tax	tax	NOUN
faba-195	158	17	avoidance	avoidance	NOUN
faba-195	158	18	.	.	PUNCT
faba-195	159	1	the	the	DET
faba-195	159	2	results	result	NOUN
faba-195	159	3	of	of	ADP
faba-195	159	4	this	this	DET
faba-195	159	5	study	study	NOUN
faba-195	159	6	are	be	AUX
faba-195	159	7	in	in	ADP
faba-195	159	8	line	line	NOUN
faba-195	159	9	with	with	ADP
faba-195	159	10	the	the	DET
faba-195	159	11	research	research	NOUN
faba-195	159	12	of	of	ADP
faba-195	159	13	khomsiyah	khomsiyah	NOUN
faba-195	159	14	et	et	PROPN
faba-195	159	15	al	al	PROPN
faba-195	159	16	.	.	PROPN
faba-195	160	1	(	(	PUNCT
faba-195	160	2	2021	2021	NUM
faba-195	160	3	)	)	PUNCT
faba-195	160	4	,	,	PUNCT
faba-195	160	5	which	which	PRON
faba-195	160	6	states	state	VERB
faba-195	160	7	that	that	SCONJ
faba-195	160	8	firm	firm	ADJ
faba-195	160	9	size	size	NOUN
faba-195	160	10	has	have	VERB
faba-195	160	11	no	no	DET
faba-195	160	12	effect	effect	NOUN
faba-195	160	13	on	on	ADP
faba-195	160	14	tax	tax	NOUN
faba-195	160	15	avoidance	avoidance	NOUN
faba-195	160	16	.	.	PUNCT
faba-195	161	1	the	the	DET
faba-195	161	2	effect	effect	NOUN
faba-195	161	3	of	of	ADP
faba-195	161	4	fixed	fix	VERB
faba-195	161	5	asset	asset	NOUN
faba-195	161	6	intensity	intensity	NOUN
faba-195	161	7	on	on	ADP
faba-195	161	8	tax	tax	NOUN
faba-195	161	9	avoidance	avoidance	NOUN
faba-195	161	10	the	the	DET
faba-195	161	11	results	result	NOUN
faba-195	161	12	of	of	ADP
faba-195	161	13	the	the	DET
faba-195	161	14	test	test	NOUN
faba-195	161	15	of	of	ADP
faba-195	161	16	the	the	DET
faba-195	161	17	hypothesis	hypothesis	NOUN
faba-195	161	18	show	show	VERB
faba-195	161	19	that	that	SCONJ
faba-195	161	20	the	the	DET
faba-195	161	21	variable	variable	ADJ
faba-195	161	22	fixed	fix	VERB
faba-195	161	23	asset	asset	NOUN
faba-195	161	24	intensity	intensity	NOUN
faba-195	161	25	has	have	VERB
faba-195	161	26	a	a	DET
faba-195	161	27	partial	partial	ADJ
faba-195	161	28	influence	influence	NOUN
faba-195	161	29	on	on	ADP
faba-195	161	30	the	the	DET
faba-195	161	31	tax	tax	NOUN
faba-195	161	32	avoidance	avoidance	NOUN
faba-195	161	33	of	of	ADP
faba-195	161	34	the	the	DET
faba-195	161	35	sri	sri	PROPN
faba-195	161	36	kehati	kehati	PROPN
faba-195	161	37	index	index	PROPN
faba-195	161	38	2020	2020	NUM
faba-195	161	39	-	-	SYM
faba-195	161	40	2022	2022	NUM
faba-195	161	41	.	.	PUNCT
faba-195	162	1	then	then	ADV
faba-195	162	2	it	it	PRON
faba-195	162	3	can	can	AUX
faba-195	162	4	be	be	AUX
faba-195	162	5	concluded	conclude	VERB
faba-195	162	6	that	that	SCONJ
faba-195	162	7	very	very	ADV
faba-195	162	8	large	large	ADJ
faba-195	162	9	companies	company	NOUN
faba-195	162	10	invest	invest	VERB
faba-195	162	11	their	their	PRON
faba-195	162	12	assets	asset	NOUN
faba-195	162	13	in	in	ADP
faba-195	162	14	the	the	DET
faba-195	162	15	form	form	NOUN
faba-195	162	16	of	of	ADP
faba-195	162	17	fixed	fix	VERB
faba-195	162	18	assets	asset	NOUN
faba-195	162	19	.	.	PUNCT
faba-195	163	1	the	the	DET
faba-195	163	2	fixed	fix	VERB
faba-195	163	3	asset	asset	NOUN
faba-195	163	4	intensity	intensity	NOUN
faba-195	163	5	of	of	ADP
faba-195	163	6	a	a	DET
faba-195	163	7	large	large	ADJ
faba-195	163	8	corporation	corporation	NOUN
faba-195	163	9	will	will	AUX
faba-195	163	10	result	result	VERB
faba-195	163	11	in	in	ADP
faba-195	163	12	a	a	DET
faba-195	163	13	reduction	reduction	NOUN
faba-195	163	14	of	of	ADP
faba-195	163	15	the	the	DET
faba-195	163	16	burden	burden	NOUN
faba-195	163	17	on	on	ADP
faba-195	163	18	large	large	ADJ
faba-195	163	19	assets	asset	NOUN
faba-195	163	20	,	,	PUNCT
faba-195	163	21	so	so	SCONJ
faba-195	163	22	that	that	SCONJ
faba-195	163	23	the	the	DET
faba-195	163	24	fixed	fix	VERB
faba-195	163	25	asset	asset	NOUN
faba-195	163	26	intensity	intensity	NOUN
faba-195	163	27	will	will	AUX
faba-195	163	28	potentially	potentially	ADV
faba-195	163	29	suppress	suppress	VERB
faba-195	163	30	the	the	DET
faba-195	163	31	corporate	corporate	ADJ
faba-195	163	32	tax	tax	NOUN
faba-195	163	33	burden	burden	NOUN
faba-195	163	34	.	.	PUNCT
faba-195	164	1	therefore	therefore	ADV
faba-195	164	2	,	,	PUNCT
faba-195	164	3	a	a	DET
faba-195	164	4	high	high	ADJ
faba-195	164	5	fixed	fix	VERB
faba-195	164	6	asset	asset	NOUN
faba-195	164	7	intensity	intensity	NOUN
faba-195	164	8	in	in	ADP
faba-195	164	9	an	an	DET
faba-195	164	10	agency	agency	NOUN
faba-195	164	11	conflict	conflict	NOUN
faba-195	164	12	will	will	AUX
faba-195	164	13	be	be	AUX
faba-195	164	14	exploited	exploit	VERB
faba-195	164	15	by	by	ADP
faba-195	164	16	managers	manager	NOUN
faba-195	164	17	to	to	PART
faba-195	164	18	avoid	avoid	VERB
faba-195	164	19	tax	tax	NOUN
faba-195	164	20	burdens	burden	NOUN
faba-195	164	21	by	by	ADP
faba-195	164	22	increasing	increase	VERB
faba-195	164	23	investments	investment	NOUN
faba-195	164	24	in	in	ADP
faba-195	164	25	fixed	fix	VERB
faba-195	164	26	assets	asset	NOUN
faba-195	164	27	so	so	SCONJ
faba-195	164	28	as	as	SCONJ
faba-195	164	29	to	to	PART
faba-195	164	30	maximize	maximize	VERB
faba-195	164	31	the	the	DET
faba-195	164	32	company	company	NOUN
faba-195	164	33	's	's	PART
faba-195	164	34	profits	profit	NOUN
faba-195	164	35	and	and	CCONJ
faba-195	164	36	the	the	DET
faba-195	164	37	desired	desire	VERB
faba-195	164	38	performance	performance	NOUN
faba-195	164	39	satisfaction	satisfaction	NOUN
faba-195	164	40	of	of	ADP
faba-195	164	41	managers	manager	NOUN
faba-195	164	42	.	.	PUNCT
faba-195	165	1	the	the	DET
faba-195	165	2	larger	large	ADJ
faba-195	165	3	the	the	DET
faba-195	165	4	amount	amount	NOUN
faba-195	165	5	of	of	ADP
faba-195	165	6	ownership	ownership	NOUN
faba-195	165	7	of	of	ADP
faba-195	165	8	the	the	DET
faba-195	165	9	fixed	fix	VERB
faba-195	165	10	assets	asset	NOUN
faba-195	165	11	that	that	PRON
faba-195	165	12	dwi	dwi	PROPN
faba-195	165	13	septa	septum	NOUN
faba-195	165	14	aryani	aryani	VERB
faba-195	165	15	and	and	CCONJ
faba-195	165	16	crystha	crystha	PROPN
faba-195	165	17	armereo	armereo	PROPN
faba-195	165	18	/	/	SYM
faba-195	165	19	finance	finance	NOUN
faba-195	165	20	,	,	PUNCT
faba-195	165	21	accounting	accounting	NOUN
faba-195	165	22	and	and	CCONJ
faba-195	165	23	business	business	NOUN
faba-195	165	24	analysis	analysis	NOUN
faba-195	165	25	,	,	PUNCT
faba-195	165	26	volume	volume	NOUN
faba-195	165	27	6	6	NUM
faba-195	165	28	,	,	PUNCT
faba-195	165	29	issue	issue	NOUN
faba-195	165	30	2	2	NUM
faba-195	165	31	,	,	PUNCT
faba-195	165	32	2024	2024	NUM
faba-195	165	33	107	107	NUM
faba-195	165	34	the	the	DET
faba-195	165	35	company	company	NOUN
faba-195	165	36	holds	hold	VERB
faba-195	165	37	,	,	PUNCT
faba-195	165	38	the	the	PRON
faba-195	165	39	greater	great	ADJ
faba-195	165	40	the	the	DET
faba-195	165	41	reduction	reduction	NOUN
faba-195	165	42	burden	burden	NOUN
faba-195	165	43	and	and	CCONJ
faba-195	165	44	the	the	PRON
faba-195	165	45	lower	low	ADJ
faba-195	165	46	the	the	DET
faba-195	165	47	tax	tax	NOUN
faba-195	165	48	burden	burden	NOUN
faba-195	165	49	.	.	PUNCT
faba-195	166	1	then	then	ADV
faba-195	166	2	,	,	PUNCT
faba-195	166	3	from	from	ADP
faba-195	166	4	there	there	ADV
faba-195	166	5	,	,	PUNCT
faba-195	166	6	tax	tax	NOUN
faba-195	166	7	evasion	evasion	NOUN
faba-195	166	8	practices	practice	NOUN
faba-195	166	9	will	will	AUX
faba-195	166	10	become	become	VERB
faba-195	166	11	more	more	ADV
faba-195	166	12	aggressive	aggressive	ADJ
faba-195	166	13	.	.	PUNCT
faba-195	167	1	the	the	DET
faba-195	167	2	results	result	NOUN
faba-195	167	3	of	of	ADP
faba-195	167	4	this	this	DET
faba-195	167	5	study	study	NOUN
faba-195	167	6	are	be	AUX
faba-195	167	7	consistent	consistent	ADJ
faba-195	167	8	with	with	ADP
faba-195	167	9	the	the	DET
faba-195	167	10	findings	finding	NOUN
faba-195	167	11	of	of	ADP
faba-195	167	12	setiawan	setiawan	PROPN
faba-195	167	13	(	(	PUNCT
faba-195	167	14	2019	2019	NUM
faba-195	167	15	)	)	PUNCT
faba-195	167	16	and	and	CCONJ
faba-195	167	17	firman	firman	NOUN
faba-195	167	18	(	(	PUNCT
faba-195	167	19	2017	2017	NUM
faba-195	167	20	)	)	PUNCT
faba-195	167	21	that	that	PRON
faba-195	167	22	fixed	fix	VERB
faba-195	167	23	asset	asset	NOUN
faba-195	167	24	intensity	intensity	NOUN
faba-195	167	25	has	have	VERB
faba-195	167	26	a	a	DET
faba-195	167	27	positive	positive	ADJ
faba-195	167	28	effect	effect	NOUN
faba-195	167	29	on	on	ADP
faba-195	167	30	tax	tax	NOUN
faba-195	167	31	avoidance	avoidance	NOUN
faba-195	167	32	.	.	PUNCT
faba-195	168	1	however	however	ADV
faba-195	168	2	,	,	PUNCT
faba-195	168	3	these	these	DET
faba-195	168	4	findings	finding	NOUN
faba-195	168	5	are	be	AUX
faba-195	168	6	inconsistent	inconsistent	ADJ
faba-195	168	7	with	with	ADP
faba-195	168	8	merkusiwati	merkusiwati	NOUN
faba-195	168	9	(	(	PUNCT
faba-195	168	10	2019	2019	NUM
faba-195	168	11	)	)	PUNCT
faba-195	168	12	and	and	CCONJ
faba-195	168	13	sopyanto	sopyanto	PROPN
faba-195	168	14	(	(	PUNCT
faba-195	168	15	2018	2018	NUM
faba-195	168	16	)	)	PUNCT
faba-195	168	17	,	,	PUNCT
faba-195	168	18	who	who	PRON
faba-195	168	19	stated	state	VERB
faba-195	168	20	that	that	SCONJ
faba-195	168	21	fixed	fix	VERB
faba-195	168	22	asset	asset	NOUN
faba-195	168	23	intensity	intensity	NOUN
faba-195	168	24	has	have	VERB
faba-195	168	25	no	no	DET
faba-195	168	26	significant	significant	ADJ
faba-195	168	27	impact	impact	NOUN
faba-195	168	28	on	on	ADP
faba-195	168	29	tax	tax	NOUN
faba-195	168	30	avoidance	avoidance	NOUN
faba-195	168	31	.	.	PUNCT
faba-195	169	1	conclusion	conclusion	NOUN
faba-195	169	2	based	base	VERB
faba-195	169	3	on	on	ADP
faba-195	169	4	the	the	DET
faba-195	169	5	results	result	NOUN
faba-195	169	6	of	of	ADP
faba-195	169	7	hypothesis	hypothesis	NOUN
faba-195	169	8	testing	testing	NOUN
faba-195	169	9	,	,	PUNCT
faba-195	169	10	it	it	PRON
faba-195	169	11	can	can	AUX
faba-195	169	12	be	be	AUX
faba-195	169	13	concluded	conclude	VERB
faba-195	169	14	that	that	SCONJ
faba-195	169	15	,	,	PUNCT
faba-195	169	16	partially	partially	ADV
faba-195	169	17	,	,	PUNCT
faba-195	169	18	executive	executive	ADJ
faba-195	169	19	characteristics	characteristic	NOUN
faba-195	169	20	have	have	VERB
faba-195	169	21	no	no	DET
faba-195	169	22	effect	effect	NOUN
faba-195	169	23	on	on	ADP
faba-195	169	24	tax	tax	NOUN
faba-195	169	25	avoidance	avoidance	NOUN
faba-195	169	26	;	;	PUNCT
faba-195	169	27	firm	firm	ADJ
faba-195	169	28	size	size	NOUN
faba-195	169	29	has	have	VERB
faba-195	169	30	no	no	DET
faba-195	169	31	effect	effect	NOUN
faba-195	169	32	on	on	ADP
faba-195	169	33	tax	tax	NOUN
faba-195	169	34	avoidance	avoidance	NOUN
faba-195	169	35	;	;	PUNCT
faba-195	169	36	and	and	CCONJ
faba-195	169	37	fixed	fix	VERB
faba-195	169	38	asset	asset	NOUN
faba-195	169	39	intensity	intensity	NOUN
faba-195	169	40	has	have	VERB
faba-195	169	41	an	an	DET
faba-195	169	42	effect	effect	NOUN
faba-195	169	43	on	on	ADP
faba-195	169	44	tax	tax	NOUN
faba-195	169	45	avoidance	avoidance	NOUN
faba-195	169	46	,	,	PUNCT
faba-195	169	47	while	while	SCONJ
faba-195	169	48	simultaneously	simultaneously	ADV
faba-195	169	49	executive	executive	ADJ
faba-195	169	50	characters	character	NOUN
faba-195	169	51	,	,	PUNCT
faba-195	169	52	firm	firm	ADJ
faba-195	169	53	size	size	NOUN
faba-195	169	54	,	,	PUNCT
faba-195	169	55	and	and	CCONJ
faba-195	169	56	fixed	fix	VERB
faba-195	169	57	asset	asset	NOUN
faba-195	169	58	intensity	intensity	NOUN
faba-195	169	59	have	have	VERB
faba-195	169	60	an	an	DET
faba-195	169	61	effect	effect	NOUN
faba-195	169	62	on	on	ADP
faba-195	169	63	tax	tax	NOUN
faba-195	169	64	avoidance	avoidance	NOUN
faba-195	169	65	.	.	PUNCT
faba-195	170	1	this	this	DET
faba-195	170	2	research	research	NOUN
faba-195	170	3	still	still	ADV
faba-195	170	4	has	have	VERB
faba-195	170	5	several	several	ADJ
faba-195	170	6	weaknesses	weakness	NOUN
faba-195	170	7	,	,	PUNCT
faba-195	170	8	such	such	ADJ
faba-195	170	9	as	as	ADP
faba-195	170	10	the	the	DET
faba-195	170	11	fact	fact	NOUN
faba-195	170	12	that	that	SCONJ
faba-195	170	13	the	the	DET
faba-195	170	14	observation	observation	NOUN
faba-195	170	15	data	datum	NOUN
faba-195	170	16	used	use	VERB
faba-195	170	17	is	be	AUX
faba-195	170	18	relatively	relatively	ADV
faba-195	170	19	short	short	ADJ
faba-195	170	20	.	.	PUNCT
faba-195	171	1	for	for	ADP
faba-195	171	2	further	further	ADJ
faba-195	171	3	researchers	researcher	NOUN
faba-195	171	4	,	,	PUNCT
faba-195	171	5	it	it	PRON
faba-195	171	6	is	be	AUX
faba-195	171	7	recommended	recommend	VERB
faba-195	171	8	to	to	PART
faba-195	171	9	add	add	VERB
faba-195	171	10	periods	period	NOUN
faba-195	171	11	of	of	ADP
faba-195	171	12	research	research	NOUN
faba-195	171	13	so	so	SCONJ
faba-195	171	14	as	as	SCONJ
faba-195	171	15	to	to	PART
faba-195	171	16	find	find	VERB
faba-195	171	17	more	more	ADV
faba-195	171	18	accurate	accurate	ADJ
faba-195	171	19	results	result	NOUN
faba-195	171	20	and	and	CCONJ
faba-195	171	21	different	different	ADJ
faba-195	171	22	research	research	NOUN
faba-195	171	23	objects	object	NOUN
faba-195	171	24	.	.	PUNCT
faba-195	172	1	and	and	CCONJ
faba-195	172	2	also	also	ADV
faba-195	172	3	,	,	PUNCT
faba-195	172	4	use	use	VERB
faba-195	172	5	other	other	ADJ
faba-195	172	6	variables	variable	NOUN
faba-195	172	7	beyond	beyond	ADP
faba-195	172	8	the	the	DET
faba-195	172	9	variables	variable	NOUN
faba-195	172	10	studied	study	VERB
faba-195	172	11	,	,	PUNCT
faba-195	172	12	such	such	ADJ
faba-195	172	13	as	as	ADP
faba-195	172	14	intellectual	intellectual	ADJ
faba-195	172	15	capital	capital	NOUN
faba-195	172	16	and	and	CCONJ
faba-195	172	17	managerial	managerial	ADJ
faba-195	172	18	ownership	ownership	NOUN
faba-195	172	19	.	.	PUNCT
faba-195	173	1	references	reference	NOUN
faba-195	173	2	artinasari	artinasari	NOUN
faba-195	173	3	,	,	PUNCT
faba-195	173	4	n.	n.	NOUN
faba-195	173	5	,	,	PUNCT
faba-195	173	6	and	and	CCONJ
faba-195	173	7	t.	t.	PROPN
faba-195	173	8	mildawati	mildawati	PROPN
faba-195	173	9	.	.	PUNCT
faba-195	174	1	2018	2018	NUM
faba-195	174	2	.	.	PUNCT
faba-195	175	1	pengaruh	pengaruh	NOUN
faba-195	175	2	profitabilitas	profitabilita	NOUN
faba-195	175	3	,	,	PUNCT
faba-195	175	4	leverage	leverage	NOUN
faba-195	175	5	,	,	PUNCT
faba-195	175	6	likuiditas	likuidita	NOUN
faba-195	175	7	,	,	PUNCT
faba-195	175	8	fixed	fix	VERB
faba-195	175	9	asset	asset	NOUN
faba-195	175	10	intensity	intensity	NOUN
faba-195	175	11	,	,	PUNCT
faba-195	175	12	dan	dan	PROPN
faba-195	175	13	inventory	inventory	PROPN
faba-195	175	14	intensity	intensity	PROPN
faba-195	175	15	terhadap	terhadap	PROPN
faba-195	175	16	tax	tax	NOUN
faba-195	175	17	avoidance	avoidance	NOUN
faba-195	176	1	[	[	X
faba-195	176	2	effects	effect	NOUN
faba-195	176	3	of	of	ADP
faba-195	176	4	profitability	profitability	NOUN
faba-195	176	5	,	,	PUNCT
faba-195	176	6	leverage	leverage	NOUN
faba-195	176	7	,	,	PUNCT
faba-195	176	8	liquidity	liquidity	NOUN
faba-195	176	9	,	,	PUNCT
faba-195	176	10	fixed	fix	VERB
faba-195	176	11	asset	asset	NOUN
faba-195	176	12	intensity	intensity	NOUN
faba-195	176	13	,	,	PUNCT
faba-195	176	14	and	and	CCONJ
faba-195	176	15	inventory	inventory	NOUN
faba-195	176	16	intensity	intensity	NOUN
faba-195	176	17	on	on	ADP
faba-195	176	18	tax	tax	NOUN
faba-195	176	19	avoidance	avoidance	NOUN
faba-195	176	20	]	]	PUNCT
faba-195	176	21	.	.	PUNCT
faba-195	177	1	jurnal	jurnal	PROPN
faba-195	177	2	ilmu	ilmu	PROPN
faba-195	177	3	dan	dan	PROPN
faba-195	177	4	riset	riset	PROPN
faba-195	177	5	akuntansi	akuntansi	PROPN
faba-195	178	1	[	[	X
faba-195	178	2	journal	journal	NOUN
faba-195	178	3	of	of	ADP
faba-195	178	4	science	science	NOUN
faba-195	178	5	and	and	CCONJ
faba-195	178	6	accounting	accounting	NOUN
faba-195	178	7	research	research	NOUN
faba-195	178	8	]	]	PUNCT
faba-195	178	9	,	,	PUNCT
faba-195	178	10	7(8	7(8	NUM
faba-195	178	11	):	):	PUNCT
faba-195	178	12	1–18	1–18	NUM
faba-195	178	13	.	.	PUNCT
faba-195	179	1	butje	butje	PROPN
faba-195	179	2	,	,	PUNCT
faba-195	179	3	s.	s.	PROPN
faba-195	179	4	,	,	PUNCT
faba-195	179	5	and	and	CCONJ
faba-195	179	6	e.	e.	PROPN
faba-195	179	7	tjondro	tjondro	PROPN
faba-195	179	8	.	.	PUNCT
faba-195	180	1	2014	2014	NUM
faba-195	180	2	.	.	PUNCT
faba-195	181	1	pengaruh	pengaruh	PROPN
faba-195	181	2	karakter	karakter	PROPN
faba-195	181	3	eksekutif	eksekutif	PROPN
faba-195	181	4	dan	dan	PROPN
faba-195	181	5	koneksi	koneksi	PROPN
faba-195	181	6	politik	politik	PROPN
faba-195	181	7	terhadap	terhadap	PROPN
faba-195	181	8	tax	tax	PROPN
faba-195	181	9	avoidance	avoidance	NOUN
faba-195	181	10	[	[	X
faba-195	181	11	the	the	DET
faba-195	181	12	impact	impact	NOUN
faba-195	181	13	of	of	ADP
faba-195	181	14	executive	executive	ADJ
faba-195	181	15	character	character	NOUN
faba-195	181	16	and	and	CCONJ
faba-195	181	17	political	political	ADJ
faba-195	181	18	connections	connection	NOUN
faba-195	181	19	on	on	ADP
faba-195	181	20	tax	tax	NOUN
faba-195	181	21	avoidance	avoidance	NOUN
faba-195	181	22	]	]	PUNCT
faba-195	181	23	.	.	PUNCT
faba-195	182	1	journal	journal	PROPN
faba-195	182	2	accounting	accounting	PROPN
faba-195	182	3	review	review	PROPN
faba-195	182	4	.	.	PUNCT
faba-195	183	1	4(2	4(2	NUM
faba-195	183	2	)	)	PUNCT
faba-195	183	3	.	.	PUNCT
faba-195	184	1	fatmawati	fatmawati	PROPN
faba-195	184	2	.	.	PUNCT
faba-195	185	1	(	(	PUNCT
faba-195	185	2	2017	2017	NUM
faba-195	185	3	)	)	PUNCT
faba-195	185	4	.	.	PUNCT
faba-195	186	1	pengaruh	pengaruh	VERB
faba-195	186	2	corporate	corporate	ADJ
faba-195	186	3	social	social	ADJ
faba-195	186	4	responsibility	responsibility	NOUN
faba-195	186	5	dan	dan	PROPN
faba-195	186	6	current	current	PROPN
faba-195	186	7	ratio	ratio	PROPN
faba-195	186	8	terhadap	terhadap	PROPN
faba-195	186	9	harga	harga	PROPN
faba-195	186	10	saham	saham	PROPN
faba-195	186	11	pada	pada	PROPN
faba-195	186	12	perusahaan	perusahaan	PROPN
faba-195	186	13	manufaktur	manufaktur	PROPN
faba-195	186	14	sektor	sektor	PROPN
faba-195	186	15	industri	industri	PROPN
faba-195	186	16	dasar	dasar	PROPN
faba-195	186	17	dan	dan	PROPN
faba-195	186	18	kimia	kimia	PROPN
faba-195	186	19	yang	yang	PROPN
faba-195	186	20	terdaftar	terdaftar	PROPN
faba-195	186	21	di	di	PROPN
faba-195	186	22	bursa	bursa	PROPN
faba-195	186	23	efek	efek	NOUN
faba-195	186	24	indonesia	indonesia	PROPN
faba-195	186	25	tahun	tahun	PROPN
faba-195	186	26	2013	2013	NUM
faba-195	186	27	-	-	SYM
faba-195	186	28	2017	2017	NUM
faba-195	186	29	[	[	NOUN
faba-195	186	30	impact	impact	NOUN
faba-195	186	31	of	of	ADP
faba-195	186	32	corporate	corporate	ADJ
faba-195	186	33	social	social	ADJ
faba-195	186	34	responsibility	responsibility	NOUN
faba-195	186	35	and	and	CCONJ
faba-195	186	36	current	current	ADJ
faba-195	186	37	ratio	ratio	NOUN
faba-195	186	38	on	on	ADP
faba-195	186	39	the	the	DET
faba-195	186	40	price	price	NOUN
faba-195	186	41	of	of	ADP
faba-195	186	42	shares	share	NOUN
faba-195	186	43	on	on	ADP
faba-195	186	44	manufacturing	manufacture	VERB
faba-195	186	45	companies	company	NOUN
faba-195	186	46	of	of	ADP
faba-195	186	47	basic	basic	ADJ
faba-195	186	48	industries	industry	NOUN
faba-195	186	49	and	and	CCONJ
faba-195	186	50	chemicals	chemical	NOUN
faba-195	186	51	sectors	sector	NOUN
faba-195	186	52	listed	list	VERB
faba-195	186	53	on	on	ADP
faba-195	186	54	the	the	DET
faba-195	186	55	indonesian	indonesian	ADJ
faba-195	186	56	stock	stock	PROPN
faba-195	186	57	exchange	exchange	NOUN
faba-195	186	58	in	in	ADP
faba-195	186	59	2013	2013	NUM
faba-195	186	60	-	-	SYM
faba-195	186	61	2017	2017	NUM
faba-195	186	62	]	]	PUNCT
faba-195	186	63	.	.	PUNCT
faba-195	187	1	e	e	PROPN
faba-195	187	2	jurnal	jurnal	ADJ
faba-195	187	3	[	[	X
faba-195	187	4	e	e	NOUN
faba-195	187	5	-	-	NOUN
faba-195	187	6	journal	journal	NOUN
faba-195	187	7	]	]	X
faba-195	187	8	,	,	PUNCT
faba-195	187	9	3(1	3(1	NUM
faba-195	187	10	):	):	PUNCT
faba-195	187	11	1–14	1–14	PROPN
faba-195	187	12	.	.	PUNCT
faba-195	187	13	firman	firman	PROPN
faba-195	187	14	,	,	PUNCT
faba-195	187	15	g.	g.	PROPN
faba-195	187	16	2017	2017	NUM
faba-195	187	17	.	.	PUNCT
faba-195	188	1	pengaruh	pengaruh	NOUN
faba-195	188	2	kepemilikan	kepemilikan	VERB
faba-195	188	3	institusional	institusional	ADJ
faba-195	188	4	,	,	PUNCT
faba-195	188	5	capital	capital	NOUN
faba-195	188	6	intensity	intensity	NOUN
faba-195	188	7	dan	dan	PROPN
faba-195	188	8	ukuran	ukuran	PROPN
faba-195	189	1	perusahaan	perusahaan	PROPN
faba-195	189	2	terhadap	terhadap	PROPN
faba-195	189	3	tax	tax	PROPN
faba-195	189	4	avoidance	avoidance	NOUN
faba-195	190	1	[	[	X
faba-195	190	2	impact	impact	NOUN
faba-195	190	3	of	of	ADP
faba-195	190	4	institutional	institutional	ADJ
faba-195	190	5	ownership	ownership	NOUN
faba-195	190	6	,	,	PUNCT
faba-195	190	7	capital	capital	NOUN
faba-195	190	8	intensity	intensity	NOUN
faba-195	190	9	and	and	CCONJ
faba-195	190	10	company	company	NOUN
faba-195	190	11	size	size	NOUN
faba-195	190	12	on	on	ADP
faba-195	190	13	tax	tax	NOUN
faba-195	190	14	avoidance	avoidance	NOUN
faba-195	190	15	]	]	PUNCT
faba-195	190	16	.	.	PUNCT
faba-195	191	1	skripsi	skripsi	PROPN
faba-195	191	2	,	,	PUNCT
faba-195	191	3	universitas	universita	NOUN
faba-195	191	4	pamulang	pamulang	NOUN
faba-195	191	5	;	;	PUNCT
faba-195	191	6	tangerang	tangerang	PROPN
faba-195	191	7	selatan	selatan	PROPN
faba-195	191	8	.	.	PUNCT
faba-195	192	1	jensen	jensen	PROPN
faba-195	192	2	,	,	PUNCT
faba-195	192	3	m.	m.	PROPN
faba-195	192	4	c.	c.	PROPN
faba-195	192	5	,	,	PUNCT
faba-195	192	6	and	and	CCONJ
faba-195	192	7	w.	w.	PROPN
faba-195	192	8	h.	h.	PROPN
faba-195	192	9	meckling	meckling	PROPN
faba-195	192	10	.	.	PUNCT
faba-195	193	1	theory	theory	NOUN
faba-195	193	2	of	of	ADP
faba-195	193	3	the	the	DET
faba-195	193	4	firm	firm	NOUN
faba-195	193	5	:	:	PUNCT
faba-195	193	6	managerial	managerial	ADJ
faba-195	193	7	behavior	behavior	NOUN
faba-195	193	8	,	,	PUNCT
faba-195	193	9	agency	agency	NOUN
faba-195	193	10	costs	cost	NOUN
faba-195	193	11	and	and	CCONJ
faba-195	193	12	ownership	ownership	NOUN
faba-195	193	13	structure	structure	NOUN
faba-195	193	14	.	.	PUNCT
faba-195	194	1	journal	journal	NOUN
faba-195	194	2	of	of	ADP
faba-195	194	3	financial	financial	ADJ
faba-195	194	4	economics	economic	NOUN
faba-195	194	5	,	,	PUNCT
faba-195	194	6	3(4	3(4	NUM
faba-195	194	7	):	):	PUNCT
faba-195	194	8	305	305	NUM
faba-195	194	9	-	-	SYM
faba-195	194	10	360	360	NUM
faba-195	194	11	.	.	PUNCT
faba-195	195	1	kim	kim	PROPN
faba-195	195	2	,	,	PUNCT
faba-195	195	3	j.-b	j.-b	PROPN
faba-195	195	4	.	.	PUNCT
faba-195	195	5	,	,	PUNCT
faba-195	195	6	y.	y.	PROPN
faba-195	195	7	li	li	PROPN
faba-195	195	8	,	,	PUNCT
faba-195	195	9	and	and	CCONJ
faba-195	195	10	l.	l.	PROPN
faba-195	195	11	zhang	zhang	PROPN
faba-195	195	12	.	.	PROPN
faba-195	195	13	2019	2019	NUM
faba-195	195	14	.	.	PUNCT
faba-195	196	1	penghindaran	penghindaran	ADJ
faba-195	196	2	pajak	pajak	PROPN
faba-195	196	3	korporasi	korporasi	PROPN
faba-195	196	4	dan	dan	PROPN
faba-195	196	5	risikohancurnya	risikohancurnya	PROPN
faba-195	196	6	harga	harga	PROPN
faba-195	196	7	saham	saham	PROPN
faba-195	196	8	:	:	PUNCT
faba-195	196	9	analisis	analisis	NOUN
faba-195	196	10	tingkat	tingkat	PROPN
faba-195	196	11	perusahaan	perusahaan	PROPN
faba-195	196	12	[	[	X
faba-195	196	13	corporate	corporate	ADJ
faba-195	196	14	tax	tax	NOUN
faba-195	196	15	avoidance	avoidance	NOUN
faba-195	196	16	and	and	CCONJ
faba-195	196	17	the	the	DET
faba-195	196	18	risk	risk	NOUN
faba-195	196	19	of	of	ADP
faba-195	196	20	stock	stock	NOUN
faba-195	196	21	price	price	NOUN
faba-195	196	22	crash	crash	NOUN
faba-195	196	23	:	:	PUNCT
faba-195	196	24	company	company	NOUN
faba-195	196	25	level	level	NOUN
faba-195	196	26	analysis	analysis	NOUN
faba-195	196	27	]	]	PUNCT
faba-195	196	28	.	.	PUNCT
faba-195	197	1	jurnal	jurnal	PROPN
faba-195	197	2	akademi	akademi	PROPN
faba-195	197	3	akuntansi	akuntansi	PROPN
faba-195	197	4	dan	dan	PROPN
faba-195	197	5	studi	studi	PROPN
faba-195	197	6	keuangan	keuangan	PROPN
faba-195	197	7	(	(	PUNCT
faba-195	197	8	academy	academy	NOUN
faba-195	197	9	of	of	ADP
faba-195	197	10	accounting	accounting	NOUN
faba-195	197	11	and	and	CCONJ
faba-195	197	12	financial	financial	ADJ
faba-195	197	13	studies	study	NOUN
faba-195	197	14	journal	journal	NOUN
faba-195	197	15	)	)	PUNCT
faba-195	197	16	,	,	PUNCT
faba-195	197	17	23(4	23(4	NOUN
faba-195	197	18	):	):	PUNCT
faba-195	197	19	1–13	1–13	NOUN
faba-195	197	20	.	.	PUNCT
faba-195	198	1	khomsiyah	khomsiyah	NOUN
faba-195	198	2	,	,	PUNCT
faba-195	198	3	n.	n.	NOUN
faba-195	198	4	,	,	PUNCT
faba-195	198	5	n.	n.	NOUN
faba-195	198	6	muttaqiin	muttaqiin	NOUN
faba-195	198	7	,	,	PUNCT
faba-195	198	8	and	and	CCONJ
faba-195	198	9	p.	p.	PROPN
faba-195	198	10	katias	katias	PROPN
faba-195	198	11	.	.	PUNCT
faba-195	199	1	2021	2021	NUM
faba-195	199	2	.	.	PUNCT
faba-195	200	1	pengaruh	pengaruh	NOUN
faba-195	200	2	profitabilitas	profitabilita	NOUN
faba-195	200	3	,	,	PUNCT
faba-195	200	4	tata	tata	PROPN
faba-195	200	5	kelola	kelola	PROPN
faba-195	200	6	perusahaan	perusahaan	PROPN
faba-195	200	7	,	,	PUNCT
faba-195	200	8	leverage	leverage	NOUN
faba-195	200	9	,	,	PUNCT
faba-195	200	10	ukuran	ukuran	PROPN
faba-195	200	11	perusahaan	perusahaan	PROPN
faba-195	200	12	,	,	PUNCT
faba-195	200	13	dan	dan	PROPN
faba-195	200	14	pertumbuhan	pertumbuhan	PROPN
faba-195	200	15	penjualan	penjualan	PROPN
faba-195	200	16	terhadap	terhadap	PROPN
faba-195	200	17	penghindaran	penghindaran	VERB
faba-195	200	18	pajak	pajak	PROPN
faba-195	200	19	pada	pada	PROPN
faba-195	200	20	perusahaan	perusahaan	PROPN
faba-195	200	21	pertambangan	pertambangan	PROPN
faba-195	200	22	yang	yang	PROPN
faba-195	200	23	terdaftar	terdaftar	PROPN
faba-195	200	24	di	di	PROPN
faba-195	200	25	bei	bei	PROPN
faba-195	200	26	periode	periode	PROPN
faba-195	200	27	2014	2014	NUM
faba-195	200	28	-	-	SYM
faba-195	200	29	2018	2018	NUM
faba-195	201	1	[	[	X
faba-195	201	2	the	the	DET
faba-195	201	3	effect	effect	NOUN
faba-195	201	4	of	of	ADP
faba-195	201	5	profitability	profitability	NOUN
faba-195	201	6	,	,	PUNCT
faba-195	201	7	corporate	corporate	ADJ
faba-195	201	8	governance	governance	NOUN
faba-195	201	9	,	,	PUNCT
faba-195	201	10	leverage	leverage	NOUN
faba-195	201	11	,	,	PUNCT
faba-195	201	12	company	company	NOUN
faba-195	201	13	size	size	NOUN
faba-195	201	14	,	,	PUNCT
faba-195	201	15	and	and	CCONJ
faba-195	201	16	sales	sale	NOUN
faba-195	201	17	growth	growth	NOUN
faba-195	201	18	on	on	ADP
faba-195	201	19	tax	tax	NOUN
faba-195	201	20	avoidance	avoidance	NOUN
faba-195	201	21	in	in	ADP
faba-195	201	22	mining	mining	NOUN
faba-195	201	23	companies	company	NOUN
faba-195	201	24	registered	register	VERB
faba-195	201	25	on	on	ADP
faba-195	201	26	bei	bei	NOUN
faba-195	201	27	for	for	ADP
faba-195	201	28	the	the	DET
faba-195	201	29	period	period	NOUN
faba-195	201	30	2014	2014	NUM
faba-195	201	31	-	-	SYM
faba-195	201	32	2018	2018	NUM
faba-195	201	33	]	]	PUNCT
faba-195	201	34	.	.	PUNCT
faba-195	202	1	jurnal	jurnal	ADJ
faba-195	202	2	ecopreneur	ecopreneur	PROPN
faba-195	202	3	(	(	PUNCT
faba-195	202	4	ecopreneur	ecopreneur	PROPN
faba-195	202	5	journal	journal	PROPN
faba-195	202	6	,	,	PUNCT
faba-195	202	7	4(1	4(1	NOUN
faba-195	202	8	):	):	PUNCT
faba-195	202	9	1–19	1–19	PROPN
faba-195	202	10	.	.	PUNCT
faba-195	202	11	lanis	lanis	PROPN
faba-195	202	12	,	,	PUNCT
faba-195	202	13	r.	r.	PROPN
faba-195	202	14	,	,	PUNCT
faba-195	202	15	and	and	CCONJ
faba-195	202	16	richardson	richardson	PROPN
faba-195	202	17	,	,	PUNCT
faba-195	202	18	g.	g.	PROPN
faba-195	202	19	(	(	PUNCT
faba-195	202	20	2012	2012	NUM
faba-195	202	21	)	)	PUNCT
faba-195	202	22	.	.	PUNCT
faba-195	203	1	corporate	corporate	ADJ
faba-195	203	2	social	social	ADJ
faba-195	203	3	responsibility	responsibility	NOUN
faba-195	203	4	and	and	CCONJ
faba-195	203	5	tax	tax	NOUN
faba-195	203	6	aggressiveness	aggressiveness	NOUN
faba-195	203	7	:	:	PUNCT
faba-195	203	8	an	an	DET
faba-195	203	9	empirical	empirical	ADJ
faba-195	203	10	analysis	analysis	NOUN
faba-195	203	11	.	.	PUNCT
faba-195	204	1	journal	journal	NOUN
faba-195	204	2	of	of	ADP
faba-195	204	3	accounting	accounting	NOUN
faba-195	204	4	and	and	CCONJ
faba-195	204	5	public	public	ADJ
faba-195	204	6	policy	policy	NOUN
faba-195	204	7	,	,	PUNCT
faba-195	204	8	31(1	31(1	NUM
faba-195	204	9	)	)	PUNCT
faba-195	204	10	,	,	PUNCT
faba-195	204	11	86–108	86–108	NUM
faba-195	204	12	.	.	PUNCT
faba-195	204	13	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	PROPN
faba-195	204	14	lerid	lerid	PROPN
faba-195	204	15	,	,	PUNCT
faba-195	204	16	f.	f.	PROPN
faba-195	204	17	,	,	PUNCT
faba-195	204	18	f.	f.	PROPN
faba-195	204	19	sianturi	sianturi	PROPN
faba-195	204	20	,	,	PUNCT
faba-195	204	21	f.	f.	PROPN
faba-195	204	22	,	,	PUNCT
faba-195	204	23	and	and	CCONJ
faba-195	204	24	d.	d.	PROPN
faba-195	204	25	pratomo	pratomo	PROPN
faba-195	204	26	.	.	PUNCT
faba-195	205	1	2020	2020	NUM
faba-195	205	2	.	.	PUNCT
faba-195	206	1	pengaruh	pengaruh	PROPN
faba-195	206	2	karakter	karakter	PROPN
faba-195	206	3	eksekutif	eksekutif	PROPN
faba-195	206	4	,	,	PUNCT
faba-195	206	5	gender	gender	NOUN
faba-195	206	6	diversity	diversity	NOUN
faba-195	206	7	eksekuti	eksekuti	PROPN
faba-195	206	8	dan	dan	PROPN
faba-195	206	9	insentif	insentif	PROPN
faba-195	206	10	eksekutif	eksekutif	PROPN
faba-195	206	11	terhadap	terhadap	PROPN
faba-195	206	12	tax	tax	NOUN
faba-195	206	13	avoidance	avoidance	NOUN
faba-195	207	1	[	[	X
faba-195	207	2	impact	impact	NOUN
faba-195	207	3	of	of	ADP
faba-195	207	4	executive	executive	ADJ
faba-195	207	5	character	character	NOUN
faba-195	207	6	,	,	PUNCT
faba-195	207	7	gender	gender	NOUN
faba-195	207	8	diversity	diversity	NOUN
faba-195	207	9	and	and	CCONJ
faba-195	207	10	executive	executive	NOUN
faba-195	207	11	incentives	incentive	NOUN
faba-195	207	12	on	on	ADP
faba-195	207	13	tax	tax	NOUN
faba-195	207	14	avoidance	avoidance	NOUN
faba-195	207	15	]	]	PUNCT
faba-195	207	16	.	.	PUNCT
faba-195	208	1	e	e	X
faba-195	208	2	-	-	NOUN
faba-195	208	3	proceeding	proceeding	NOUN
faba-195	208	4	of	of	ADP
faba-195	208	5	management	management	NOUN
faba-195	208	6	,	,	PUNCT
faba-195	208	7	7(2	7(2	NUM
faba-195	208	8	):	):	PUNCT
faba-195	208	9	2945	2945	NUM
faba-195	208	10	-	-	SYM
faba-195	208	11	2952	2952	NUM
faba-195	208	12	.	.	PUNCT
faba-195	209	1	low	low	ADJ
faba-195	209	2	,	,	PUNCT
faba-195	209	3	a.	a.	NOUN
faba-195	209	4	2006	2006	NUM
faba-195	209	5	.	.	PUNCT
faba-195	210	1	managerial	managerial	ADJ
faba-195	210	2	risk	risk	NOUN
faba-195	210	3	taking	take	VERB
faba-195	210	4	behavior	behavior	NOUN
faba-195	210	5	and	and	CCONJ
faba-195	210	6	equity	equity	NOUN
faba-195	210	7	based	base	VERB
faba-195	210	8	compensation	compensation	PROPN
faba-195	210	9	.	.	PUNCT
faba-195	211	1	fisher	fisher	PROPN
faba-195	211	2	college	college	PROPN
faba-195	211	3	of	of	ADP
faba-195	211	4	business.working	business.working	PROPN
faba-195	211	5	paper	paper	NOUN
faba-195	211	6	,	,	PUNCT
faba-195	211	7	03(003	03(003	NOUN
faba-195	211	8	)	)	PUNCT
faba-195	211	9	.	.	PUNCT
faba-195	212	1	malinda	malinda	PROPN
faba-195	212	2	,	,	PUNCT
faba-195	212	3	k.	k.	PROPN
faba-195	213	1	p.	p.	NOUN
faba-195	213	2	2017	2017	NUM
faba-195	213	3	.	.	PUNCT
faba-195	214	1	pengaruh	pengaruh	PROPN
faba-195	214	2	karakter	karakter	PROPN
faba-195	214	3	eksekutif	eksekutif	PROPN
faba-195	214	4	dan	dan	PROPN
faba-195	214	5	good	good	ADJ
faba-195	214	6	corporate	corporate	ADJ
faba-195	214	7	governance	governance	NOUN
faba-195	214	8	terhadap	terhadap	PROPN
faba-195	214	9	tax	tax	NOUN
faba-195	214	10	avoidance	avoidance	NOUN
faba-195	214	11	[	[	X
faba-195	214	12	the	the	DET
faba-195	214	13	impact	impact	NOUN
faba-195	214	14	of	of	ADP
faba-195	214	15	executive	executive	ADJ
faba-195	214	16	character	character	NOUN
faba-195	214	17	and	and	CCONJ
faba-195	214	18	good	good	ADJ
faba-195	214	19	corporate	corporate	ADJ
faba-195	214	20	governance	governance	NOUN
faba-195	214	21	on	on	ADP
faba-195	214	22	tax	tax	NOUN
faba-195	214	23	avoidance	avoidance	NOUN
faba-195	214	24	]	]	PUNCT
faba-195	214	25	.	.	PUNCT
faba-195	215	1	skripsi	skripsi	PROPN
faba-195	215	2	,	,	PUNCT
faba-195	215	3	universitas	universita	NOUN
faba-195	215	4	pamulang	pamulang	NOUN
faba-195	215	5	;	;	PUNCT
faba-195	215	6	tangerang	tangerang	PROPN
faba-195	215	7	selatan	selatan	PROPN
faba-195	215	8	.	.	PUNCT
faba-195	216	1	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	PROPN
faba-195	216	2	dwi	dwi	PROPN
faba-195	216	3	septa	septum	NOUN
faba-195	216	4	aryani	aryani	VERB
faba-195	216	5	and	and	CCONJ
faba-195	216	6	crystha	crystha	PROPN
faba-195	216	7	armereo	armereo	PROPN
faba-195	216	8	/	/	SYM
faba-195	216	9	finance	finance	NOUN
faba-195	216	10	,	,	PUNCT
faba-195	216	11	accounting	accounting	NOUN
faba-195	216	12	and	and	CCONJ
faba-195	216	13	business	business	NOUN
faba-195	216	14	analysis	analysis	NOUN
faba-195	216	15	,	,	PUNCT
faba-195	216	16	volume	volume	NOUN
faba-195	216	17	6	6	NUM
faba-195	216	18	,	,	PUNCT
faba-195	216	19	issue	issue	NOUN
faba-195	216	20	2	2	NUM
faba-195	216	21	,	,	PUNCT
faba-195	216	22	2024	2024	NUM
faba-195	216	23	108	108	NUM
faba-195	216	24	masrullah	masrullah	NOUN
faba-195	216	25	,	,	PUNCT
faba-195	216	26	mursalim	mursalim	NOUN
faba-195	216	27	,	,	PUNCT
faba-195	216	28	and	and	CCONJ
faba-195	216	29	m.	m.	PROPN
faba-195	216	30	su’un	su’un	PROPN
faba-195	216	31	.	.	PUNCT
faba-195	216	32	2018	2018	NUM
faba-195	216	33	.	.	PUNCT
faba-195	217	1	pengaruh	pengaruh	NOUN
faba-195	217	2	kepemilikan	kepemilikan	VERB
faba-195	217	3	institusional	institusional	ADJ
faba-195	217	4	,	,	PUNCT
faba-195	217	5	komisaris	komisaris	NOUN
faba-195	217	6	independen	independen	ADJ
faba-195	217	7	,	,	PUNCT
faba-195	217	8	leverage	leverage	NOUN
faba-195	217	9	dan	dan	PROPN
faba-195	217	10	sales	sales	PROPN
faba-195	217	11	growth	growth	PROPN
faba-195	217	12	terhadap	terhadap	PROPN
faba-195	217	13	tax	tax	NOUN
faba-195	217	14	avoidance	avoidance	NOUN
faba-195	217	15	pada	pada	PROPN
faba-195	217	16	perusahaan	perusahaan	PROPN
faba-195	217	17	manufaktur	manufaktur	PROPN
faba-195	217	18	di	di	PROPN
faba-195	217	19	bursa	bursa	PROPN
faba-195	217	20	efek	efek	NOUN
faba-195	217	21	indonesia	indonesia	PROPN
faba-195	218	1	[	[	X
faba-195	218	2	impact	impact	NOUN
faba-195	218	3	of	of	ADP
faba-195	218	4	institutional	institutional	ADJ
faba-195	218	5	ownership	ownership	NOUN
faba-195	218	6	,	,	PUNCT
faba-195	218	7	independent	independent	ADJ
faba-195	218	8	commissioners	commissioner	NOUN
faba-195	218	9	,	,	PUNCT
faba-195	218	10	leverage	leverage	NOUN
faba-195	218	11	and	and	CCONJ
faba-195	218	12	sales	sale	NOUN
faba-195	218	13	growth	growth	NOUN
faba-195	218	14	on	on	ADP
faba-195	218	15	tax	tax	NOUN
faba-195	218	16	avoidance	avoidance	NOUN
faba-195	218	17	on	on	ADP
faba-195	218	18	manufacturing	manufacture	VERB
faba-195	218	19	companies	company	NOUN
faba-195	218	20	on	on	ADP
faba-195	218	21	the	the	DET
faba-195	218	22	indonesian	indonesian	ADJ
faba-195	218	23	stock	stock	PROPN
faba-195	218	24	exchange	exchange	PROPN
faba-195	218	25	]	]	PUNCT
faba-195	218	26	.	.	PUNCT
faba-195	219	1	16(2	16(2	NUM
faba-195	219	2	)	)	PUNCT
faba-195	219	3	.	.	PUNCT
faba-195	220	1	merkusiwati	merkusiwati	PROPN
faba-195	220	2	,	,	PUNCT
faba-195	220	3	n.	n.	NOUN
faba-195	220	4	a.	a.	PROPN
faba-195	220	5	,	,	PUNCT
faba-195	220	6	and	and	CCONJ
faba-195	220	7	i.	i.	PROPN
faba-195	220	8	e.	e.	PROPN
faba-195	220	9	damayanthi	damayanthi	PROPN
faba-195	220	10	,	,	PUNCT
faba-195	220	11	i.	i.	PROPN
faba-195	220	12	e.	e.	PROPN
faba-195	220	13	2019	2019	NUM
faba-195	220	14	.	.	PUNCT
faba-195	221	1	pengaruh	pengaruh	PROPN
faba-195	221	2	pengungkapan	pengungkapan	PROPN
faba-195	221	3	csr	csr	PROPN
faba-195	221	4	,	,	PUNCT
faba-195	221	5	karakter	karakter	PROPN
faba-195	221	6	eksekutif	eksekutif	PROPN
faba-195	221	7	dan	dan	PROPN
faba-195	221	8	investasi	investasi	PROPN
faba-195	221	9	aktiva	aktiva	PROPN
faba-195	221	10	tetap	tetap	PROPN
faba-195	221	11	terhadap	terhadap	PROPN
faba-195	221	12	penghindaran	penghindaran	VERB
faba-195	221	13	pajak	pajak	ADV
faba-195	222	1	[	[	X
faba-195	222	2	impact	impact	NOUN
faba-195	222	3	of	of	ADP
faba-195	222	4	csr	csr	NOUN
faba-195	222	5	disclosure	disclosure	NOUN
faba-195	222	6	,	,	PUNCT
faba-195	222	7	executive	executive	ADJ
faba-195	222	8	character	character	NOUN
faba-195	222	9	and	and	CCONJ
faba-195	222	10	investment	investment	NOUN
faba-195	222	11	of	of	ADP
faba-195	222	12	fixed	fix	VERB
faba-195	222	13	assets	asset	NOUN
faba-195	222	14	on	on	ADP
faba-195	222	15	tax	tax	NOUN
faba-195	222	16	evasion	evasion	NOUN
faba-195	222	17	]	]	PUNCT
faba-195	222	18	.	.	PUNCT
faba-195	223	1	e	e	X
faba-195	223	2	-	-	PROPN
faba-195	223	3	ja	ja	INTJ
faba-195	223	4	:	:	PUNCT
faba-195	223	5	ejurnal	ejurnal	ADJ
faba-195	223	6	akuntansi	akuntansi	PROPN
faba-195	224	1	[	[	X
faba-195	224	2	e	e	PROPN
faba-195	224	3	-	-	NOUN
faba-195	224	4	ja	ja	INTJ
faba-195	224	5	:	:	PUNCT
faba-195	224	6	e	e	X
faba-195	224	7	accounting	accounting	NOUN
faba-195	224	8	journal	journal	PROPN
faba-195	224	9	]	]	X
faba-195	224	10	,	,	PUNCT
faba-195	224	11	29(2	29(2	NUM
faba-195	224	12	):	):	PUNCT
faba-195	224	13	833	833	NUM
faba-195	224	14	-	-	SYM
faba-195	224	15	853	853	NUM
faba-195	224	16	mulyani	mulyani	NOUN
faba-195	224	17	,	,	PUNCT
faba-195	224	18	s.	s.	PROPN
faba-195	224	19	,	,	PUNCT
faba-195	224	20	m.	m.	PROPN
faba-195	224	21	s.	s.	PROPN
faba-195	224	22	theorupun	theorupun	PROPN
faba-195	224	23	,	,	PUNCT
faba-195	224	24	and	and	CCONJ
faba-195	224	25	y.	y.	PROPN
faba-195	224	26	n.	n.	PROPN
faba-195	224	27	d.	d.	PROPN
faba-195	224	28	pratiwi	pratiwi	NOUN
faba-195	224	29	.	.	PUNCT
faba-195	225	1	2021	2021	NUM
faba-195	225	2	.	.	PUNCT
faba-195	226	1	pengaruh	pengaruh	NOUN
faba-195	226	2	profitabilitas	profitabilita	NOUN
faba-195	226	3	,	,	PUNCT
faba-195	226	4	size	size	NOUN
faba-195	226	5	,	,	PUNCT
faba-195	226	6	leverage	leverage	NOUN
faba-195	226	7	dan	dan	PROPN
faba-195	226	8	capital	capital	PROPN
faba-195	226	9	intensity	intensity	PROPN
faba-195	226	10	ratio	ratio	PROPN
faba-195	226	11	terhadap	terhadap	PROPN
faba-195	226	12	tax	tax	PROPN
faba-195	226	13	avoidance	avoidance	NOUN
faba-195	227	1	pada	pada	PROPN
faba-195	227	2	perusahaan	perusahaan	PROPN
faba-195	227	3	sektor	sektor	PROPN
faba-195	227	4	property	property	PROPN
faba-195	227	5	dan	dan	PROPN
faba-195	227	6	real	real	ADJ
faba-195	227	7	estate	estate	NOUN
faba-195	227	8	yang	yang	PROPN
faba-195	227	9	terdaftar	terdaftar	PROPN
faba-195	227	10	di	di	PROPN
faba-195	227	11	bursa	bursa	PROPN
faba-195	227	12	efek	efek	NOUN
faba-195	227	13	indonesia	indonesia	PROPN
faba-195	227	14	(	(	PUNCT
faba-195	227	15	bei	bei	PROPN
faba-195	227	16	)	)	PUNCT
faba-195	227	17	periode	periode	NOUN
faba-195	227	18	2015	2015	NUM
faba-195	227	19	-	-	SYM
faba-195	227	20	2019	2019	NUM
faba-195	228	1	[	[	PUNCT
faba-195	228	2	the	the	DET
faba-195	228	3	effect	effect	NOUN
faba-195	228	4	of	of	ADP
faba-195	228	5	profitability	profitability	NOUN
faba-195	228	6	,	,	PUNCT
faba-195	228	7	size	size	NOUN
faba-195	228	8	,	,	PUNCT
faba-195	228	9	leverage	leverage	NOUN
faba-195	228	10	and	and	CCONJ
faba-195	228	11	capital	capital	NOUN
faba-195	228	12	intensity	intensity	NOUN
faba-195	228	13	ratio	ratio	NOUN
faba-195	228	14	on	on	ADP
faba-195	228	15	tax	tax	NOUN
faba-195	228	16	avoidance	avoidance	NOUN
faba-195	228	17	in	in	ADP
faba-195	228	18	property	property	NOUN
faba-195	228	19	and	and	CCONJ
faba-195	228	20	real	real	ADJ
faba-195	228	21	estate	estate	NOUN
faba-195	228	22	sector	sector	NOUN
faba-195	228	23	companies	company	NOUN
faba-195	228	24	listed	list	VERB
faba-195	228	25	on	on	ADP
faba-195	228	26	the	the	DET
faba-195	228	27	indonesia	indonesia	PROPN
faba-195	228	28	stock	stock	PROPN
faba-195	228	29	exchange	exchange	PROPN
faba-195	228	30	(	(	PUNCT
faba-195	228	31	bei	bei	PROPN
faba-195	228	32	)	)	PUNCT
faba-195	228	33	for	for	ADP
faba-195	228	34	the	the	DET
faba-195	228	35	period	period	NOUN
faba-195	228	36	2015	2015	NUM
faba-195	228	37	-	-	SYM
faba-195	228	38	2019	2019	NUM
faba-195	228	39	]	]	PUNCT
faba-195	228	40	.	.	PUNCT
faba-195	229	1	jurnal	jurnal	PROPN
faba-195	229	2	ilmu	ilmu	PROPN
faba-195	229	3	manajemen	manajeman	NOUN
faba-195	229	4	dan	dan	PROPN
faba-195	229	5	akuntansi	akuntansi	PROPN
faba-195	229	6	(	(	PUNCT
faba-195	229	7	journal	journal	NOUN
faba-195	229	8	of	of	ADP
faba-195	229	9	management	management	NOUN
faba-195	229	10	and	and	CCONJ
faba-195	229	11	accounting	accounting	NOUN
faba-195	229	12	sciences	science	NOUN
faba-195	229	13	)	)	PUNCT
faba-195	229	14	,	,	PUNCT
faba-195	229	15	9(2	9(2	NUM
faba-195	229	16	):	):	PUNCT
faba-195	229	17	137	137	NUM
faba-195	229	18	-	-	SYM
faba-195	229	19	146	146	NUM
faba-195	229	20	nugraha	nugraha	NOUN
faba-195	229	21	,	,	PUNCT
faba-195	229	22	m.	m.	NOUN
faba-195	229	23	i.	i.	PROPN
faba-195	229	24	,	,	PUNCT
faba-195	229	25	and	and	CCONJ
faba-195	229	26	s.	s.	PROPN
faba-195	229	27	d.	d.	PROPN
faba-195	229	28	mulyani	mulyani	PROPN
faba-195	229	29	.	.	PUNCT
faba-195	230	1	2019	2019	NUM
faba-195	230	2	.	.	PUNCT
faba-195	231	1	peran	peran	PROPN
faba-195	231	2	leverage	leverage	PROPN
faba-195	231	3	sebagai	sebagai	PROPN
faba-195	231	4	pemediasi	pemediasi	PROPN
faba-195	231	5	pengaruh	pengaruh	NOUN
faba-195	231	6	executive	executive	NOUN
faba-195	231	7	character	character	NOUN
faba-195	231	8	,	,	PUNCT
faba-195	231	9	kompensasi	kompensasi	PROPN
faba-195	231	10	eksekutif	eksekutif	PROPN
faba-195	231	11	,	,	PUNCT
faba-195	231	12	capital	capital	NOUN
faba-195	231	13	intensity	intensity	NOUN
faba-195	231	14	,	,	PUNCT
faba-195	231	15	dan	dan	PROPN
faba-195	231	16	sales	sales	PROPN
faba-195	231	17	growth	growth	PROPN
faba-195	231	18	terhadap	terhadap	PROPN
faba-195	231	19	tax	tax	NOUN
faba-195	231	20	avoidance	avoidance	NOUN
faba-195	232	1	[	[	X
faba-195	232	2	the	the	DET
faba-195	232	3	role	role	NOUN
faba-195	232	4	of	of	ADP
faba-195	232	5	leverage	leverage	NOUN
faba-195	232	6	as	as	ADP
faba-195	232	7	a	a	DET
faba-195	232	8	mediator	mediator	NOUN
faba-195	232	9	of	of	ADP
faba-195	232	10	the	the	DET
faba-195	232	11	impact	impact	NOUN
faba-195	232	12	of	of	ADP
faba-195	232	13	executive	executive	ADJ
faba-195	232	14	character	character	NOUN
faba-195	232	15	,	,	PUNCT
faba-195	232	16	executive	executive	NOUN
faba-195	232	17	compensation	compensation	NOUN
faba-195	232	18	,	,	PUNCT
faba-195	232	19	capital	capital	NOUN
faba-195	232	20	intensity	intensity	NOUN
faba-195	232	21	,	,	PUNCT
faba-195	232	22	and	and	CCONJ
faba-195	232	23	sales	sale	NOUN
faba-195	232	24	growth	growth	NOUN
faba-195	232	25	on	on	ADP
faba-195	232	26	tax	tax	NOUN
faba-195	232	27	avoidance	avoidance	NOUN
faba-195	232	28	]	]	PUNCT
faba-195	232	29	.	.	PUNCT
faba-195	233	1	jurnal	jurnal	ADJ
faba-195	233	2	akuntansi	akuntansi	PROPN
faba-195	233	3	trisakti	trisakti	PROPN
faba-195	234	1	[	[	X
faba-195	234	2	trisakti	trisakti	ADJ
faba-195	234	3	accounting	accounting	NOUN
faba-195	234	4	journal	journal	NOUN
faba-195	234	5	]	]	X
faba-195	234	6	,	,	PUNCT
faba-195	234	7	6(2	6(2	NUM
faba-195	234	8	):	):	PUNCT
faba-195	234	9	301	301	NUM
faba-195	234	10	pohan	pohan	NOUN
faba-195	234	11	,	,	PUNCT
faba-195	234	12	c.	c.	PROPN
faba-195	234	13	a.	a.	PROPN
faba-195	234	14	2017	2017	NUM
faba-195	234	15	.	.	PUNCT
faba-195	235	1	pembahasan	pembahasan	ADJ
faba-195	235	2	komprehensif	komprehensif	NOUN
faba-195	235	3	perpajakan	perpajakan	VERB
faba-195	235	4	indonesia	indonesia	PROPN
faba-195	235	5	teori	teori	PROPN
faba-195	235	6	dan	dan	PROPN
faba-195	235	7	kasus	kasus	PROPN
faba-195	235	8	(	(	PUNCT
faba-195	235	9	dilengkapi	dilengkapi	NOUN
faba-195	235	10	tax	tax	NOUN
faba-195	235	11	amnesty	amnesty	NOUN
faba-195	235	12	)	)	PUNCT
faba-195	236	1	[	[	X
faba-195	236	2	comprehensive	comprehensive	ADJ
faba-195	236	3	discussions	discussion	NOUN
faba-195	236	4	of	of	ADP
faba-195	236	5	indonesia	indonesia	PROPN
faba-195	236	6	taxation	taxation	PROPN
faba-195	236	7	theories	theory	NOUN
faba-195	236	8	and	and	CCONJ
faba-195	236	9	cases	case	NOUN
faba-195	236	10	(	(	PUNCT
faba-195	236	11	equipped	equip	VERB
faba-195	236	12	tax	tax	NOUN
faba-195	236	13	amnesty	amnesty	NOUN
faba-195	236	14	)	)	PUNCT
faba-195	236	15	]	]	PUNCT
faba-195	236	16	.	.	PUNCT
faba-195	237	1	jakarta	jakarta	PROPN
faba-195	237	2	:	:	PUNCT
faba-195	237	3	mba	mba	PROPN
faba-195	237	4	mitra	mitra	PROPN
faba-195	237	5	wacana	wacana	PROPN
faba-195	237	6	media	medium	NOUN
faba-195	237	7	.	.	PUNCT
faba-195	238	1	putra	putra	PROPN
faba-195	238	2	,	,	PUNCT
faba-195	238	3	y.	y.	PROPN
faba-195	238	4	r.	r.	PROPN
faba-195	238	5	a.	a.	PROPN
faba-195	238	6	n.	n.	PROPN
faba-195	238	7	,	,	PUNCT
faba-195	238	8	a.	a.	NOUN
faba-195	238	9	indrabudiman	indrabudiman	PROPN
faba-195	238	10	,	,	PUNCT
faba-195	238	11	s.	s.	PROPN
faba-195	238	12	riyadi	riyadi	PROPN
faba-195	238	13	,	,	PUNCT
faba-195	238	14	and	and	CCONJ
faba-195	238	15	w.	w.	PROPN
faba-195	238	16	s.	s.	PROPN
faba-195	238	17	handayani	handayani	PROPN
faba-195	238	18	.	.	PUNCT
faba-195	239	1	2020	2020	NUM
faba-195	239	2	.	.	PUNCT
faba-195	240	1	pengaruh	pengaruh	NOUN
faba-195	240	2	karakteristik	karakteristik	PROPN
faba-195	240	3	perusahaan	perusahaan	PROPN
faba-195	240	4	terhadap	terhadap	PROPN
faba-195	240	5	tax	tax	PROPN
faba-195	240	6	avoidance	avoidance	NOUN
faba-195	240	7	serta	serta	PROPN
faba-195	240	8	dampaknya	dampaknya	PROPN
faba-195	240	9	pada	pada	PROPN
faba-195	240	10	nilai	nilai	PROPN
faba-195	240	11	perusahaan	perusahaan	PROPN
faba-195	241	1	[	[	X
faba-195	241	2	impact	impact	NOUN
faba-195	241	3	of	of	ADP
faba-195	241	4	company	company	NOUN
faba-195	241	5	characteristics	characteristic	NOUN
faba-195	241	6	on	on	ADP
faba-195	241	7	tax	tax	NOUN
faba-195	241	8	avoidance	avoidance	NOUN
faba-195	241	9	and	and	CCONJ
faba-195	241	10	its	its	PRON
faba-195	241	11	impact	impact	NOUN
faba-195	241	12	on	on	ADP
faba-195	241	13	the	the	DET
faba-195	241	14	value	value	NOUN
faba-195	241	15	of	of	ADP
faba-195	241	16	the	the	DET
faba-195	241	17	company	company	NOUN
faba-195	241	18	]	]	PUNCT
faba-195	241	19	.	.	PUNCT
faba-195	242	1	jurnal	jurnal	ADJ
faba-195	242	2	akuntansi	akuntansi	PROPN
faba-195	242	3	aktual	aktual	PROPN
faba-195	242	4	[	[	X
faba-195	242	5	current	current	ADJ
faba-195	242	6	accounting	accounting	NOUN
faba-195	242	7	journal	journal	NOUN
faba-195	242	8	]	]	X
faba-195	242	9	,	,	PUNCT
faba-195	242	10	7(1	7(1	NUM
faba-195	242	11	):	):	PUNCT
faba-195	242	12	57	57	NUM
faba-195	242	13	-	-	SYM
faba-195	242	14	66	66	NUM
faba-195	242	15	.	.	PUNCT
faba-195	243	1	radiansyah	radiansyah	PROPN
faba-195	243	2	,	,	PUNCT
faba-195	243	3	and	and	CCONJ
faba-195	243	4	nofryanti	nofryanti	PROPN
faba-195	243	5	.	.	NOUN
faba-195	243	6	2015	2015	NUM
faba-195	243	7	.	.	PUNCT
faba-195	244	1	pengaruh	pengaruh	PROPN
faba-195	244	2	karakter	karakter	PROPN
faba-195	244	3	eksekutif	eksekutif	PROPN
faba-195	244	4	dan	dan	PROPN
faba-195	244	5	karakteristik	karakteristik	PROPN
faba-195	244	6	perusahaan	perusahaan	PROPN
faba-195	244	7	terhadap	terhadap	PROPN
faba-195	244	8	penghindaran	penghindaran	VERB
faba-195	244	9	pajak	pajak	ADV
faba-195	244	10	(	(	PUNCT
faba-195	244	11	tax	tax	NOUN
faba-195	244	12	avoidance	avoidance	NOUN
faba-195	244	13	)	)	PUNCT
faba-195	245	1	[	[	X
faba-195	245	2	impact	impact	NOUN
faba-195	245	3	of	of	ADP
faba-195	245	4	executive	executive	ADJ
faba-195	245	5	character	character	NOUN
faba-195	245	6	and	and	CCONJ
faba-195	245	7	company	company	NOUN
faba-195	245	8	characteristics	characteristic	NOUN
faba-195	245	9	on	on	ADP
faba-195	245	10	tax	tax	NOUN
faba-195	245	11	evasion	evasion	NOUN
faba-195	245	12	(	(	PUNCT
faba-195	245	13	tax	tax	NOUN
faba-195	245	14	avoidance	avoidance	NOUN
faba-195	245	15	)	)	PUNCT
faba-195	245	16	]	]	PUNCT
faba-195	245	17	.	.	PUNCT
faba-195	246	1	jurnal	jurnal	ADJ
faba-195	246	2	ilmiah	ilmiah	PROPN
faba-195	246	3	akuntansi	akuntansi	PROPN
faba-195	246	4	universitas	universitas	PROPN
faba-195	246	5	pamulang	pamulang	NOUN
faba-195	246	6	[	[	X
faba-195	246	7	university	university	NOUN
faba-195	246	8	of	of	ADP
faba-195	246	9	pamulang	pamulang	PROPN
faba-195	246	10	scientific	scientific	ADJ
faba-195	246	11	journal	journal	NOUN
faba-195	246	12	of	of	ADP
faba-195	246	13	accounting	accounting	NOUN
faba-195	246	14	]	]	X
faba-195	246	15	,	,	PUNCT
faba-195	246	16	3(2	3(2	NUM
faba-195	246	17	)	)	PUNCT
faba-195	246	18	):	):	PUNCT
faba-195	246	19	782	782	NUM
faba-195	246	20	-	-	SYM
faba-195	246	21	816	816	NUM
faba-195	246	22	.	.	PUNCT
faba-195	247	1	safitri	safitri	PROPN
faba-195	247	2	,	,	PUNCT
faba-195	247	3	a.	a.	NOUN
faba-195	247	4	,	,	PUNCT
faba-195	247	5	and	and	CCONJ
faba-195	247	6	w.	w.	PROPN
faba-195	247	7	irawati	irawati	PROPN
faba-195	247	8	.	.	PUNCT
faba-195	248	1	2021.pengaruh	2021.pengaruh	NUM
faba-195	248	2	executive	executive	ADJ
faba-195	248	3	character	character	NOUN
faba-195	248	4	,	,	PUNCT
faba-195	248	5	kompensasi	kompensasi	PROPN
faba-195	248	6	rugi	rugi	PROPN
faba-195	248	7	fiskal	fiskal	PROPN
faba-195	248	8	dan	dan	PROPN
faba-195	248	9	fixed	fixed	PROPN
faba-195	248	10	asset	asset	PROPN
faba-195	248	11	intensiy	intensiy	PROPN
faba-195	248	12	terhadap	terhadap	PROPN
faba-195	248	13	penghindaran	penghindaran	VERB
faba-195	248	14	pajak	pajak	ADV
faba-195	248	15	(	(	PUNCT
faba-195	248	16	studi	studi	PROPN
faba-195	248	17	empiris	empiris	PROPN
faba-195	248	18	pada	pada	PROPN
faba-195	248	19	perusahaan	perusahaan	PROPN
faba-195	248	20	sektor	sektor	PROPN
faba-195	248	21	industri	industri	PROPN
faba-195	248	22	barang	barang	PROPN
faba-195	248	23	konsumsi	konsumsi	PROPN
faba-195	248	24	yang	yang	PROPN
faba-195	248	25	terdaftar	terdaftar	PROPN
faba-195	248	26	di	di	PROPN
faba-195	248	27	bursa	bursa	PROPN
faba-195	248	28	efek	efek	NOUN
faba-195	248	29	indonesia	indonesia	PROPN
faba-195	248	30	tahun	tahun	PROPN
faba-195	248	31	2016	2016	NUM
faba-195	248	32	-	-	SYM
faba-195	248	33	2020	2020	NUM
faba-195	248	34	)	)	PUNCT
faba-195	249	1	[	[	X
faba-195	249	2	impact	impact	NOUN
faba-195	249	3	of	of	ADP
faba-195	249	4	executive	executive	ADJ
faba-195	249	5	character	character	NOUN
faba-195	249	6	,	,	PUNCT
faba-195	249	7	fiscal	fiscal	ADJ
faba-195	249	8	loss	loss	NOUN
faba-195	249	9	compensation	compensation	NOUN
faba-195	249	10	and	and	CCONJ
faba-195	249	11	fixed	fix	VERB
faba-195	249	12	asset	asset	NOUN
faba-195	249	13	intensity	intensity	NOUN
faba-195	249	14	on	on	ADP
faba-195	249	15	tax	tax	NOUN
faba-195	249	16	evasion	evasion	NOUN
faba-195	249	17	(	(	PUNCT
faba-195	249	18	empirical	empirical	ADJ
faba-195	249	19	study	study	NOUN
faba-195	249	20	on	on	ADP
faba-195	249	21	consumer	consumer	NOUN
faba-195	249	22	goods	good	NOUN
faba-195	249	23	industry	industry	NOUN
faba-195	249	24	sector	sector	NOUN
faba-195	249	25	companies	company	NOUN
faba-195	249	26	listed	list	VERB
faba-195	249	27	on	on	ADP
faba-195	249	28	the	the	DET
faba-195	249	29	indonesian	indonesian	ADJ
faba-195	249	30	stock	stock	PROPN
faba-195	249	31	exchange	exchange	PROPN
faba-195	249	32	2016	2016	NUM
faba-195	249	33	-	-	SYM
faba-195	249	34	2020	2020	NUM
faba-195	249	35	)	)	PUNCT
faba-195	249	36	]	]	PUNCT
faba-195	249	37	.	.	PUNCT
faba-195	250	1	jurnal	jurnal	PROPN
faba-195	250	2	akuntansi	akuntansi	PROPN
faba-195	250	3	dan	dan	PROPN
faba-195	250	4	keuangan	keuangan	PROPN
faba-195	250	5	feb	feb	PROPN
faba-195	250	6	universitas	universitas	PROPN
faba-195	250	7	budi	budi	PROPN
faba-195	250	8	luhur	luhur	PROPN
faba-195	251	1	[	[	X
faba-195	251	2	journal	journal	NOUN
faba-195	251	3	of	of	ADP
faba-195	251	4	accounting	accounting	NOUN
faba-195	251	5	and	and	CCONJ
faba-195	251	6	finance	finance	PROPN
faba-195	251	7	feb	feb	PROPN
faba-195	251	8	university	university	PROPN
faba-195	251	9	of	of	ADP
faba-195	251	10	budi	budi	PROPN
faba-195	251	11	luhur	luhur	PROPN
faba-195	251	12	]	]	X
faba-195	251	13	p	p	X
faba-195	251	14	-	-	PUNCT
faba-195	251	15	issn	issn	NOUN
faba-195	251	16	:	:	PUNCT
faba-195	251	17	2252	2252	NUM
faba-195	251	18	-	-	SYM
faba-195	251	19	7141	7141	NUM
faba-195	251	20	e	e	NOUN
faba-195	251	21	-	-	NOUN
faba-195	251	22	issn	issn	NOUN
faba-195	251	23	:	:	PUNCT
faba-195	251	24	2622	2622	NUM
faba-195	251	25	-	-	SYM
faba-195	251	26	5875	5875	NUM
faba-195	251	27	setiawan	setiawan	NOUN
faba-195	251	28	,	,	PUNCT
faba-195	251	29	y.	y.	PROPN
faba-195	251	30	2019	2019	NUM
faba-195	251	31	.	.	PUNCT
faba-195	252	1	pengaruh	pengaruh	NOUN
faba-195	252	2	intensitas	intensita	NOUN
faba-195	252	3	modal	modal	NOUN
faba-195	252	4	,	,	PUNCT
faba-195	252	5	kualitas	kualita	NOUN
faba-195	252	6	audit	audit	PROPN
faba-195	252	7	dan	dan	PROPN
faba-195	252	8	kompensasi	kompensasi	PROPN
faba-195	252	9	rugi	rugi	PROPN
faba-195	252	10	fiskal	fiskal	PROPN
faba-195	252	11	terhadap	terhadap	PROPN
faba-195	252	12	tax	tax	NOUN
faba-195	252	13	avoidance	avoidance	NOUN
faba-195	253	1	[	[	X
faba-195	253	2	impact	impact	NOUN
faba-195	253	3	of	of	ADP
faba-195	253	4	capital	capital	NOUN
faba-195	253	5	intensity	intensity	NOUN
faba-195	253	6	,	,	PUNCT
faba-195	253	7	audit	audit	NOUN
faba-195	253	8	quality	quality	NOUN
faba-195	253	9	and	and	CCONJ
faba-195	253	10	tax	tax	NOUN
faba-195	253	11	loss	loss	NOUN
faba-195	253	12	compensation	compensation	NOUN
faba-195	253	13	on	on	ADP
faba-195	253	14	tax	tax	NOUN
faba-195	253	15	avoidance	avoidance	NOUN
faba-195	253	16	]	]	PUNCT
faba-195	253	17	.	.	PUNCT
faba-195	254	1	skripsi	skripsi	PROPN
faba-195	254	2	,	,	PUNCT
faba-195	254	3	universitas	universita	NOUN
faba-195	254	4	pamulang	pamulang	NOUN
faba-195	254	5	;	;	PUNCT
faba-195	254	6	tangerang	tangerang	PROPN
faba-195	254	7	selatan	selatan	PROPN
faba-195	254	8	sopyanto	sopyanto	PROPN
faba-195	254	9	.	.	PUNCT
faba-195	255	1	2018	2018	NUM
faba-195	255	2	.	.	PUNCT
faba-195	256	1	pengaruh	pengaruh	VERB
faba-195	256	2	corporate	corporate	ADJ
faba-195	256	3	social	social	ADJ
faba-195	256	4	resposibility	resposibility	NOUN
faba-195	256	5	,	,	PUNCT
faba-195	256	6	capital	capital	NOUN
faba-195	256	7	intensity	intensity	NOUN
faba-195	256	8	dan	dan	PROPN
faba-195	256	9	karakteristik	karakteristik	PROPN
faba-195	256	10	eksekutif	eksekutif	PROPN
faba-195	256	11	terhadap	terhadap	PROPN
faba-195	256	12	tax	tax	NOUN
faba-195	256	13	avoidance	avoidance	NOUN
faba-195	257	1	[	[	X
faba-195	257	2	impact	impact	NOUN
faba-195	257	3	of	of	ADP
faba-195	257	4	corporate	corporate	ADJ
faba-195	257	5	social	social	ADJ
faba-195	257	6	responsibility	responsibility	NOUN
faba-195	257	7	,	,	PUNCT
faba-195	257	8	capital	capital	NOUN
faba-195	257	9	intensity	intensity	NOUN
faba-195	257	10	and	and	CCONJ
faba-195	257	11	executive	executive	ADJ
faba-195	257	12	characteristics	characteristic	NOUN
faba-195	257	13	on	on	ADP
faba-195	257	14	tax	tax	NOUN
faba-195	257	15	avoidance	avoidance	NOUN
faba-195	257	16	]	]	PUNCT
faba-195	257	17	.	.	PUNCT
faba-195	258	1	skripsi	skripsi	PROPN
faba-195	258	2	,	,	PUNCT
faba-195	258	3	universitas	universita	NOUN
faba-195	258	4	pamulang	pamulang	NOUN
faba-195	258	5	;	;	PUNCT
faba-195	258	6	tangerang	tangerang	PROPN
faba-195	258	7	selatan	selatan	PROPN
faba-195	258	8	.	.	PUNCT
faba-195	259	1	sugiarto	sugiarto	PROPN
faba-195	259	2	.	.	PUNCT
faba-195	260	1	2019	2019	NUM
faba-195	260	2	.	.	PUNCT
faba-195	261	1	pengaruh	pengaruh	PROPN
faba-195	261	2	koneksi	koneksi	PROPN
faba-195	261	3	politik	politik	PROPN
faba-195	261	4	,	,	PUNCT
faba-195	261	5	risiko	risiko	PROPN
faba-195	261	6	perusahaan	perusahaan	PROPN
faba-195	261	7	,	,	PUNCT
faba-195	261	8	dan	dan	PROPN
faba-195	261	9	capital	capital	PROPN
faba-195	261	10	intensity	intensity	PROPN
faba-195	261	11	terhadap	terhadap	PROPN
faba-195	261	12	penghindaran	penghindaran	VERB
faba-195	261	13	pajak	pajak	ADV
faba-195	262	1	[	[	X
faba-195	262	2	the	the	DET
faba-195	262	3	impact	impact	NOUN
faba-195	262	4	of	of	ADP
faba-195	262	5	political	political	ADJ
faba-195	262	6	connections	connection	NOUN
faba-195	262	7	,	,	PUNCT
faba-195	262	8	corporate	corporate	ADJ
faba-195	262	9	risk	risk	NOUN
faba-195	262	10	,	,	PUNCT
faba-195	262	11	and	and	CCONJ
faba-195	262	12	capital	capital	NOUN
faba-195	262	13	intensity	intensity	NOUN
faba-195	262	14	on	on	ADP
faba-195	262	15	tax	tax	NOUN
faba-195	262	16	evasion	evasion	NOUN
faba-195	262	17	]	]	PUNCT
faba-195	262	18	.	.	PUNCT
faba-195	263	1	skripsi	skripsi	PROPN
faba-195	263	2	,	,	PUNCT
faba-195	263	3	universitas	universita	NOUN
faba-195	263	4	pamulang	pamulang	NOUN
faba-195	263	5	;	;	PUNCT
faba-195	263	6	tangerang	tangerang	PROPN
faba-195	263	7	selatan	selatan	PROPN
faba-195	263	8	.	.	PUNCT