id	sid	tid	token	lemma	pos
faba-260	1	1	151	151	NUM
faba-260	1	2	finance	finance	NOUN
faba-260	1	3	,	,	PUNCT
faba-260	1	4	accounting	accounting	NOUN
faba-260	1	5	and	and	CCONJ
faba-260	1	6	business	business	NOUN
faba-260	1	7	analysis	analysis	NOUN
faba-260	1	8	volume	volume	NOUN
faba-260	1	9	7	7	NUM
faba-260	1	10	issue	issue	NOUN
faba-260	1	11	2	2	NUM
faba-260	1	12	,	,	PUNCT
faba-260	1	13	2025	2025	NUM
faba-260	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-260	1	15	issn	issn	VERB
faba-260	1	16	2603	2603	NUM
faba-260	1	17	-	-	SYM
faba-260	1	18	5324	5324	NUM
faba-260	1	19	doi	doi	NOUN
faba-260	1	20	:	:	PUNCT
faba-260	1	21	https://doi.org/10.37075/faba.2025.2.02	https://doi.org/10.37075/faba.2025.2.02	NOUN
faba-260	1	22	tax	tax	NOUN
faba-260	1	23	avoidance	avoidance	NOUN
faba-260	1	24	:	:	PUNCT
faba-260	1	25	csr	csr	NOUN
faba-260	1	26	and	and	CCONJ
faba-260	1	27	capital	capital	NOUN
faba-260	1	28	intensity	intensity	NOUN
faba-260	1	29	with	with	ADP
faba-260	1	30	firm	firm	ADJ
faba-260	1	31	size	size	NOUN
faba-260	1	32	as	as	ADP
faba-260	1	33	a	a	DET
faba-260	1	34	moderating	moderate	VERB
faba-260	1	35	variable	variable	NOUN
faba-260	1	36	muhammad	muhammad	PROPN
faba-260	1	37	nugraha	nugraha	PROPN
faba-260	1	38	agengsriwardana1	agengsriwardana1	PROPN
faba-260	1	39	,	,	PUNCT
faba-260	1	40	dwi	dwi	PROPN
faba-260	1	41	septa	septum	NOUN
faba-260	1	42	aryani	aryani	VERB
faba-260	1	43	2	2	NUM
faba-260	1	44	,	,	PUNCT
faba-260	1	45	sasiska	sasiska	NOUN
faba-260	1	46	rani3	rani3	NOUN
faba-260	1	47	*	*	PUNCT
faba-260	1	48	,	,	PUNCT
faba-260	1	49	kusminaini	kusminaini	PROPN
faba-260	1	50	armin4	armin4	PROPN
faba-260	1	51	faculty	faculty	NOUN
faba-260	1	52	of	of	ADP
faba-260	1	53	economics	economic	NOUN
faba-260	1	54	and	and	CCONJ
faba-260	1	55	business	business	NOUN
faba-260	1	56	,	,	PUNCT
faba-260	1	57	tridinanti	tridinanti	PROPN
faba-260	1	58	university	university	PROPN
faba-260	1	59	,	,	PUNCT
faba-260	1	60	palembang	palembang	PROPN
faba-260	1	61	,	,	PUNCT
faba-260	1	62	indonesia1	indonesia1	NOUN
faba-260	1	63	faculty	faculty	NOUN
faba-260	1	64	of	of	ADP
faba-260	1	65	economics	economic	NOUN
faba-260	1	66	and	and	CCONJ
faba-260	1	67	business	business	NOUN
faba-260	1	68	,	,	PUNCT
faba-260	1	69	tridinanti	tridinanti	PROPN
faba-260	1	70	university	university	PROPN
faba-260	1	71	,	,	PUNCT
faba-260	1	72	palembang	palembang	PROPN
faba-260	1	73	,	,	PUNCT
faba-260	1	74	indonesia2	indonesia2	ADV
faba-260	1	75	faculty	faculty	NOUN
faba-260	1	76	of	of	ADP
faba-260	1	77	economics	economic	NOUN
faba-260	1	78	and	and	CCONJ
faba-260	1	79	business	business	NOUN
faba-260	1	80	,	,	PUNCT
faba-260	1	81	tridinanti	tridinanti	PROPN
faba-260	1	82	university	university	PROPN
faba-260	1	83	,	,	PUNCT
faba-260	1	84	palembang	palembang	PROPN
faba-260	1	85	,	,	PUNCT
faba-260	1	86	indonesia3	indonesia3	PROPN
faba-260	1	87	*	*	X
faba-260	1	88	faculty	faculty	NOUN
faba-260	1	89	of	of	ADP
faba-260	1	90	economics	economic	NOUN
faba-260	1	91	and	and	CCONJ
faba-260	1	92	business	business	NOUN
faba-260	1	93	,	,	PUNCT
faba-260	1	94	tridinanti	tridinanti	PROPN
faba-260	1	95	university	university	PROPN
faba-260	1	96	,	,	PUNCT
faba-260	1	97	palembang	palembang	PROPN
faba-260	1	98	,	,	PUNCT
faba-260	1	99	indonesia4	indonesia4	X
faba-260	2	1	*	*	PUNCT
faba-260	2	2	corresponding	correspond	VERB
faba-260	2	3	author	author	NOUN
faba-260	2	4	info	info	NOUN
faba-260	2	5	articles	article	NOUN
faba-260	2	6	abstract	abstract	ADJ
faba-260	2	7	history	history	NOUN
faba-260	2	8	article	article	NOUN
faba-260	2	9	:	:	PUNCT
faba-260	2	10	submitted	submit	VERB
faba-260	2	11	29	29	NUM
faba-260	2	12	january	january	PROPN
faba-260	2	13	2025	2025	NUM
faba-260	2	14	revised	revise	VERB
faba-260	2	15	29	29	NUM
faba-260	2	16	may	may	AUX
faba-260	2	17	2025	2025	NUM
faba-260	2	18	accepted	accept	VERB
faba-260	2	19	16	16	NUM
faba-260	2	20	july	july	PROPN
faba-260	2	21	2025	2025	NUM
faba-260	2	22	purpose	purpose	NOUN
faba-260	2	23	:	:	PUNCT
faba-260	2	24	this	this	DET
faba-260	2	25	study	study	NOUN
faba-260	2	26	aims	aim	VERB
faba-260	2	27	to	to	PART
faba-260	2	28	analyze	analyze	VERB
faba-260	2	29	the	the	DET
faba-260	2	30	effect	effect	NOUN
faba-260	2	31	of	of	ADP
faba-260	2	32	corporate	corporate	ADJ
faba-260	2	33	social	social	ADJ
faba-260	2	34	responsibility	responsibility	NOUN
faba-260	2	35	and	and	CCONJ
faba-260	2	36	capital	capital	NOUN
faba-260	2	37	intensity	intensity	NOUN
faba-260	2	38	on	on	ADP
faba-260	2	39	tax	tax	NOUN
faba-260	2	40	avoidance	avoidance	NOUN
faba-260	2	41	,	,	PUNCT
faba-260	2	42	moderated	moderate	VERB
faba-260	2	43	by	by	ADP
faba-260	2	44	firm	firm	ADJ
faba-260	2	45	size	size	NOUN
faba-260	2	46	,	,	PUNCT
faba-260	2	47	in	in	ADP
faba-260	2	48	energy	energy	NOUN
faba-260	2	49	sector	sector	NOUN
faba-260	2	50	companies	company	NOUN
faba-260	2	51	listed	list	VERB
faba-260	2	52	on	on	ADP
faba-260	2	53	the	the	DET
faba-260	2	54	indonesia	indonesia	PROPN
faba-260	2	55	stock	stock	PROPN
faba-260	2	56	exchange	exchange	PROPN
faba-260	2	57	for	for	ADP
faba-260	2	58	the	the	DET
faba-260	2	59	2021–2023	2021–2023	NUM
faba-260	2	60	period	period	NOUN
faba-260	2	61	.	.	PUNCT
faba-260	3	1	design	design	NOUN
faba-260	3	2	/	/	SYM
faba-260	3	3	methodology	methodology	NOUN
faba-260	3	4	/	/	SYM
faba-260	3	5	approach	approach	NOUN
faba-260	3	6	:	:	PUNCT
faba-260	3	7	the	the	DET
faba-260	3	8	research	research	NOUN
faba-260	3	9	population	population	NOUN
faba-260	3	10	consists	consist	VERB
faba-260	3	11	of	of	ADP
faba-260	3	12	87	87	NUM
faba-260	3	13	companies	company	NOUN
faba-260	3	14	,	,	PUNCT
faba-260	3	15	and	and	CCONJ
faba-260	3	16	using	use	VERB
faba-260	3	17	the	the	DET
faba-260	3	18	purposive	purposive	ADJ
faba-260	3	19	sampling	sampling	NOUN
faba-260	3	20	method	method	NOUN
faba-260	3	21	,	,	PUNCT
faba-260	3	22	18	18	NUM
faba-260	3	23	companies	company	NOUN
faba-260	3	24	were	be	AUX
faba-260	3	25	selected	select	VERB
faba-260	3	26	as	as	ADP
faba-260	3	27	samples	sample	NOUN
faba-260	3	28	.	.	PUNCT
faba-260	4	1	the	the	DET
faba-260	4	2	research	research	NOUN
faba-260	4	3	method	method	NOUN
faba-260	4	4	employed	employ	VERB
faba-260	4	5	is	be	AUX
faba-260	4	6	moderated	moderate	VERB
faba-260	4	7	regression	regression	NOUN
faba-260	4	8	analysis	analysis	NOUN
faba-260	4	9	.	.	PUNCT
faba-260	5	1	findings	finding	NOUN
faba-260	5	2	:	:	PUNCT
faba-260	5	3	the	the	DET
faba-260	5	4	results	result	NOUN
faba-260	5	5	of	of	ADP
faba-260	5	6	this	this	DET
faba-260	5	7	study	study	NOUN
faba-260	5	8	indicate	indicate	VERB
faba-260	5	9	that	that	SCONJ
faba-260	5	10	corporate	corporate	ADJ
faba-260	5	11	social	social	ADJ
faba-260	5	12	responsibility	responsibility	NOUN
faba-260	5	13	affects	affect	VERB
faba-260	5	14	tax	tax	NOUN
faba-260	5	15	avoidance	avoidance	NOUN
faba-260	5	16	,	,	PUNCT
faba-260	5	17	while	while	SCONJ
faba-260	5	18	capital	capital	NOUN
faba-260	5	19	intensity	intensity	NOUN
faba-260	5	20	does	do	AUX
faba-260	5	21	not	not	PART
faba-260	5	22	affect	affect	VERB
faba-260	5	23	tax	tax	NOUN
faba-260	5	24	avoidance	avoidance	NOUN
faba-260	5	25	.	.	PUNCT
faba-260	6	1	firm	firm	ADJ
faba-260	6	2	size	size	NOUN
faba-260	6	3	is	be	AUX
faba-260	6	4	unable	unable	ADJ
faba-260	6	5	to	to	PART
faba-260	6	6	moderate	moderate	VERB
faba-260	6	7	the	the	DET
faba-260	6	8	effect	effect	NOUN
faba-260	6	9	of	of	ADP
faba-260	6	10	corporate	corporate	ADJ
faba-260	6	11	social	social	ADJ
faba-260	6	12	responsibility	responsibility	NOUN
faba-260	6	13	and	and	CCONJ
faba-260	6	14	capital	capital	NOUN
faba-260	6	15	intensity	intensity	NOUN
faba-260	6	16	on	on	ADP
faba-260	6	17	tax	tax	NOUN
faba-260	6	18	avoidance	avoidance	NOUN
faba-260	6	19	.	.	PUNCT
faba-260	7	1	practical	practical	ADJ
faba-260	7	2	implications	implication	NOUN
faba-260	7	3	:	:	PUNCT
faba-260	7	4	this	this	DET
faba-260	7	5	study	study	NOUN
faba-260	7	6	provides	provide	VERB
faba-260	7	7	valuable	valuable	ADJ
faba-260	7	8	insights	insight	NOUN
faba-260	7	9	for	for	ADP
faba-260	7	10	companies	company	NOUN
faba-260	7	11	,	,	PUNCT
faba-260	7	12	especially	especially	ADV
faba-260	7	13	in	in	ADP
faba-260	7	14	the	the	DET
faba-260	7	15	energy	energy	NOUN
faba-260	7	16	sector	sector	NOUN
faba-260	7	17	,	,	PUNCT
faba-260	7	18	regarding	regard	VERB
faba-260	7	19	the	the	DET
faba-260	7	20	relationship	relationship	NOUN
faba-260	7	21	between	between	ADP
faba-260	7	22	corporate	corporate	ADJ
faba-260	7	23	social	social	ADJ
faba-260	7	24	responsibility	responsibility	NOUN
faba-260	7	25	(	(	PUNCT
faba-260	7	26	csr	csr	NOUN
faba-260	7	27	)	)	PUNCT
faba-260	7	28	,	,	PUNCT
faba-260	7	29	capital	capital	NOUN
faba-260	7	30	intensity	intensity	NOUN
faba-260	7	31	,	,	PUNCT
faba-260	7	32	and	and	CCONJ
faba-260	7	33	tax	tax	NOUN
faba-260	7	34	avoidance	avoidance	NOUN
faba-260	7	35	.	.	PUNCT
faba-260	8	1	the	the	DET
faba-260	8	2	findings	finding	NOUN
faba-260	8	3	suggest	suggest	VERB
faba-260	8	4	that	that	SCONJ
faba-260	8	5	csr	csr	NOUN
faba-260	8	6	activities	activity	NOUN
faba-260	8	7	can	can	AUX
faba-260	8	8	significantly	significantly	ADV
faba-260	8	9	influence	influence	VERB
faba-260	8	10	tax	tax	NOUN
faba-260	8	11	avoidance	avoidance	NOUN
faba-260	8	12	practices	practice	NOUN
faba-260	8	13	,	,	PUNCT
faba-260	8	14	highlighting	highlight	VERB
faba-260	8	15	the	the	DET
faba-260	8	16	importance	importance	NOUN
faba-260	8	17	of	of	ADP
faba-260	8	18	incorporating	incorporate	VERB
faba-260	8	19	social	social	ADJ
faba-260	8	20	responsibility	responsibility	NOUN
faba-260	8	21	into	into	ADP
faba-260	8	22	corporate	corporate	ADJ
faba-260	8	23	strategies	strategy	NOUN
faba-260	8	24	to	to	PART
faba-260	8	25	build	build	VERB
faba-260	8	26	public	public	ADJ
faba-260	8	27	trust	trust	NOUN
faba-260	8	28	and	and	CCONJ
faba-260	8	29	minimize	minimize	VERB
faba-260	8	30	reputational	reputational	ADJ
faba-260	8	31	risks	risk	NOUN
faba-260	8	32	associated	associate	VERB
faba-260	8	33	with	with	ADP
faba-260	8	34	aggressive	aggressive	ADJ
faba-260	8	35	tax	tax	NOUN
faba-260	8	36	planning	planning	NOUN
faba-260	8	37	.	.	PUNCT
faba-260	9	1	originality	originality	NOUN
faba-260	9	2	/	/	SYM
faba-260	9	3	value	value	NOUN
faba-260	9	4	:	:	PUNCT
faba-260	9	5	this	this	DET
faba-260	9	6	study	study	NOUN
faba-260	9	7	provides	provide	VERB
faba-260	9	8	a	a	DET
faba-260	9	9	unique	unique	ADJ
faba-260	9	10	focus	focus	NOUN
faba-260	9	11	on	on	ADP
faba-260	9	12	the	the	DET
faba-260	9	13	energy	energy	NOUN
faba-260	9	14	sector	sector	NOUN
faba-260	9	15	,	,	PUNCT
faba-260	9	16	which	which	PRON
faba-260	9	17	is	be	AUX
faba-260	9	18	highly	highly	ADV
faba-260	9	19	regulated	regulate	VERB
faba-260	9	20	and	and	CCONJ
faba-260	9	21	scrutinized	scrutinize	VERB
faba-260	9	22	for	for	ADP
faba-260	9	23	its	its	PRON
faba-260	9	24	environmental	environmental	ADJ
faba-260	9	25	and	and	CCONJ
faba-260	9	26	economic	economic	ADJ
faba-260	9	27	impacts	impact	NOUN
faba-260	9	28	.	.	PUNCT
faba-260	10	1	it	it	PRON
faba-260	10	2	explores	explore	VERB
faba-260	10	3	firm	firm	ADJ
faba-260	10	4	size	size	NOUN
faba-260	10	5	as	as	ADP
faba-260	10	6	a	a	DET
faba-260	10	7	moderating	moderate	VERB
faba-260	10	8	variable	variable	NOUN
faba-260	10	9	,	,	PUNCT
faba-260	10	10	offering	offer	VERB
faba-260	10	11	new	new	ADJ
faba-260	10	12	insights	insight	NOUN
faba-260	10	13	into	into	ADP
faba-260	10	14	whether	whether	SCONJ
faba-260	10	15	firm	firm	ADJ
faba-260	10	16	size	size	NOUN
faba-260	10	17	influences	influence	VERB
faba-260	10	18	the	the	DET
faba-260	10	19	relationship	relationship	NOUN
faba-260	10	20	between	between	ADP
faba-260	10	21	csr	csr	PROPN
faba-260	10	22	,	,	PUNCT
faba-260	10	23	capital	capital	NOUN
faba-260	10	24	intensity	intensity	NOUN
faba-260	10	25	,	,	PUNCT
faba-260	10	26	and	and	CCONJ
faba-260	10	27	tax	tax	NOUN
faba-260	10	28	avoidance	avoidance	NOUN
faba-260	10	29	.	.	PUNCT
faba-260	11	1	these	these	DET
faba-260	11	2	findings	finding	NOUN
faba-260	11	3	enhance	enhance	VERB
faba-260	11	4	our	our	PRON
faba-260	11	5	understanding	understanding	NOUN
faba-260	11	6	of	of	ADP
faba-260	11	7	how	how	SCONJ
faba-260	11	8	various	various	ADJ
faba-260	11	9	internal	internal	ADJ
faba-260	11	10	and	and	CCONJ
faba-260	11	11	external	external	ADJ
faba-260	11	12	factors	factor	NOUN
faba-260	11	13	of	of	ADP
faba-260	11	14	firms	firm	NOUN
faba-260	11	15	interact	interact	VERB
faba-260	11	16	to	to	PART
faba-260	11	17	shape	shape	VERB
faba-260	11	18	tax	tax	NOUN
faba-260	11	19	decisions	decision	NOUN
faba-260	11	20	,	,	PUNCT
faba-260	11	21	particularly	particularly	ADV
faba-260	11	22	in	in	ADP
faba-260	11	23	an	an	DET
faba-260	11	24	industry	industry	NOUN
faba-260	11	25	that	that	PRON
faba-260	11	26	is	be	AUX
faba-260	11	27	critical	critical	ADJ
faba-260	11	28	to	to	ADP
faba-260	11	29	national	national	ADJ
faba-260	11	30	development	development	NOUN
faba-260	11	31	and	and	CCONJ
faba-260	11	32	global	global	ADJ
faba-260	11	33	sustainability	sustainability	NOUN
faba-260	11	34	.	.	PUNCT
faba-260	12	1	paper	paper	NOUN
faba-260	12	2	type	type	NOUN
faba-260	12	3	:	:	PUNCT
faba-260	12	4	research	research	NOUN
faba-260	12	5	paper	paper	NOUN
faba-260	12	6	.	.	PUNCT
faba-260	13	1	keywords	keyword	NOUN
faba-260	13	2	:	:	PUNCT
faba-260	13	3	tax	tax	NOUN
faba-260	13	4	avoidance	avoidance	NOUN
faba-260	13	5	.	.	PUNCT
faba-260	14	1	corporate	corporate	ADJ
faba-260	14	2	social	social	ADJ
faba-260	14	3	responsibility	responsibility	NOUN
faba-260	14	4	,	,	PUNCT
faba-260	14	5	capital	capital	NOUN
faba-260	14	6	intensity	intensity	NOUN
faba-260	14	7	,	,	PUNCT
faba-260	14	8	firm	firm	ADJ
faba-260	14	9	size	size	NOUN
faba-260	14	10	jel	jel	PROPN
faba-260	14	11	:	:	PUNCT
faba-260	14	12	g2	g2	PROPN
faba-260	14	13	,	,	PUNCT
faba-260	14	14	g3	g3	PROPN
faba-260	14	15	,	,	PUNCT
faba-260	14	16	m0	m0	NOUN
faba-260	14	17	,	,	PUNCT
faba-260	14	18	m1	m1	PROPN
faba-260	14	19	*	*	PUNCT
faba-260	14	20	address	address	NOUN
faba-260	14	21	correspondence	correspondence	NOUN
faba-260	14	22	:	:	PUNCT
faba-260	15	1	e	e	X
faba-260	15	2	-	-	NOUN
faba-260	15	3	mail	mail	NOUN
faba-260	15	4	:	:	PUNCT
faba-260	15	5	mnugrahaagengs12@gmail.com	mnugrahaagengs12@gmail.com	X
faba-260	15	6	1	1	NUM
faba-260	15	7	dwi_septa_aryani09@univ-tridinanti.ac.id	dwi_septa_aryani09@univ-tridinanti.ac.id	NOUN
faba-260	15	8	2	2	NUM
faba-260	15	9	sasiska_rani@univ-tridinanti.ac.id	sasiska_rani@univ-tridinanti.ac.id	NOUN
faba-260	15	10	3	3	NUM
faba-260	15	11	*	*	PROPN
faba-260	15	12	kusminaini_armin@univ-tridinanti.ac.id	kusminaini_armin@univ-tridinanti.ac.id	PROPN
faba-260	15	13	4	4	NUM
faba-260	15	14	http://faba.bg/	http://faba.bg/	NOUN
faba-260	15	15	https://doi.org/10.37075/faba.2025.2.02	https://doi.org/10.37075/faba.2025.2.02	PROPN
faba-260	15	16	mailto:mnugrahaagengs12@gmail.com	mailto:mnugrahaagengs12@gmail.com	NOUN
faba-260	15	17	mailto:dwi_septa_aryani09@univ-tridinanti.ac.id	mailto:dwi_septa_aryani09@univ-tridinanti.ac.id	PROPN
faba-260	15	18	mailto:sasiska_rani@univ-tridinanti.ac.id	mailto:sasiska_rani@univ-tridinanti.ac.id	PROPN
faba-260	15	19	mailto:kusminaini_armin@univ-tridinanti.ac.id	mailto:kusminaini_armin@univ-tridinanti.ac.id	PROPN
faba-260	15	20	https://orcid.org/0009-0003-3856-4135	https://orcid.org/0009-0003-3856-4135	X
faba-260	15	21	https://orcid.org/0009-0006-2794-605x	https://orcid.org/0009-0006-2794-605x	NOUN
faba-260	15	22	https://orcid.org/0000-0002-8859-8363	https://orcid.org/0000-0002-8859-8363	ADJ
faba-260	15	23	https://orcid.org/0009-0001-3313-8108	https://orcid.org/0009-0001-3313-8108	PROPN
faba-260	15	24	agengsriwardana	agengsriwardana	PROPN
faba-260	15	25	,	,	PUNCT
faba-260	15	26	aryani	aryani	PROPN
faba-260	15	27	,	,	PUNCT
faba-260	15	28	rani	rani	PROPN
faba-260	15	29	,	,	PUNCT
faba-260	15	30	armin	armin	PROPN
faba-260	15	31	/	/	SYM
faba-260	15	32	finance	finance	PROPN
faba-260	15	33	,	,	PUNCT
faba-260	15	34	accounting	accounting	NOUN
faba-260	15	35	and	and	CCONJ
faba-260	15	36	business	business	NOUN
faba-260	15	37	analysis	analysis	NOUN
faba-260	15	38	,	,	PUNCT
faba-260	15	39	volume	volume	NOUN
faba-260	15	40	7	7	NUM
faba-260	15	41	issue	issue	NOUN
faba-260	15	42	2	2	NUM
faba-260	15	43	,	,	PUNCT
faba-260	15	44	2025	2025	NUM
faba-260	15	45	.	.	PUNCT
faba-260	16	1	152	152	NUM
faba-260	16	2	introduction	introduction	NOUN
faba-260	16	3	taxes	taxis	NOUN
faba-260	16	4	are	be	AUX
faba-260	16	5	considered	consider	VERB
faba-260	16	6	an	an	DET
faba-260	16	7	expense	expense	NOUN
faba-260	16	8	that	that	PRON
faba-260	16	9	reduces	reduce	VERB
faba-260	16	10	net	net	ADJ
faba-260	16	11	profit	profit	NOUN
faba-260	16	12	,	,	PUNCT
faba-260	16	13	which	which	PRON
faba-260	16	14	contradicts	contradict	VERB
faba-260	16	15	the	the	DET
faba-260	16	16	primary	primary	ADJ
faba-260	16	17	goal	goal	NOUN
faba-260	16	18	of	of	ADP
faba-260	16	19	every	every	DET
faba-260	16	20	business	business	NOUN
faba-260	16	21	entity	entity	NOUN
faba-260	16	22	that	that	PRON
faba-260	16	23	strives	strive	VERB
faba-260	16	24	to	to	PART
faba-260	16	25	maximize	maximize	VERB
faba-260	16	26	profit	profit	NOUN
faba-260	16	27	(	(	PUNCT
faba-260	16	28	oktavia	oktavia	PROPN
faba-260	16	29	et	et	PROPN
faba-260	16	30	al	al	PROPN
faba-260	16	31	.	.	PROPN
faba-260	16	32	2020	2020	NUM
faba-260	16	33	)	)	PUNCT
faba-260	16	34	.	.	PUNCT
faba-260	17	1	therefore	therefore	ADV
faba-260	17	2	,	,	PUNCT
faba-260	17	3	companies	company	NOUN
faba-260	17	4	tend	tend	VERB
faba-260	17	5	to	to	PART
faba-260	17	6	seek	seek	VERB
faba-260	17	7	ways	way	NOUN
faba-260	17	8	to	to	PART
faba-260	17	9	minimize	minimize	VERB
faba-260	17	10	their	their	PRON
faba-260	17	11	tax	tax	NOUN
faba-260	17	12	burdens	burden	NOUN
faba-260	17	13	.	.	PUNCT
faba-260	18	1	tax	tax	NOUN
faba-260	18	2	avoidance	avoidance	NOUN
faba-260	18	3	is	be	AUX
faba-260	18	4	one	one	NUM
faba-260	18	5	of	of	ADP
faba-260	18	6	the	the	DET
faba-260	18	7	issues	issue	NOUN
faba-260	18	8	that	that	PRON
faba-260	18	9	often	often	ADV
faba-260	18	10	draws	draw	VERB
faba-260	18	11	attention	attention	NOUN
faba-260	18	12	in	in	ADP
faba-260	18	13	the	the	DET
faba-260	18	14	fields	field	NOUN
faba-260	18	15	of	of	ADP
faba-260	18	16	taxation	taxation	NOUN
faba-260	18	17	and	and	CCONJ
faba-260	18	18	corporate	corporate	ADJ
faba-260	18	19	management	management	NOUN
faba-260	18	20	.	.	PUNCT
faba-260	19	1	tax	tax	NOUN
faba-260	19	2	avoidance	avoidance	NOUN
faba-260	19	3	is	be	AUX
faba-260	19	4	a	a	DET
faba-260	19	5	strategy	strategy	NOUN
faba-260	19	6	employed	employ	VERB
faba-260	19	7	by	by	ADP
faba-260	19	8	companies	company	NOUN
faba-260	19	9	to	to	PART
faba-260	19	10	legally	legally	ADV
faba-260	19	11	minimize	minimize	VERB
faba-260	19	12	their	their	PRON
faba-260	19	13	tax	tax	NOUN
faba-260	19	14	burdens	burden	NOUN
faba-260	19	15	by	by	ADP
faba-260	19	16	exploiting	exploit	VERB
faba-260	19	17	loopholes	loophole	NOUN
faba-260	19	18	or	or	CCONJ
faba-260	19	19	uncertainties	uncertainty	NOUN
faba-260	19	20	in	in	ADP
faba-260	19	21	tax	tax	NOUN
faba-260	19	22	regulations	regulation	NOUN
faba-260	19	23	.	.	PUNCT
faba-260	20	1	although	although	SCONJ
faba-260	20	2	legal	legal	ADJ
faba-260	20	3	,	,	PUNCT
faba-260	20	4	this	this	DET
faba-260	20	5	practice	practice	NOUN
faba-260	20	6	often	often	ADV
faba-260	20	7	raises	raise	VERB
faba-260	20	8	ethical	ethical	ADJ
faba-260	20	9	debates	debate	NOUN
faba-260	20	10	as	as	SCONJ
faba-260	20	11	it	it	PRON
faba-260	20	12	can	can	AUX
faba-260	20	13	harm	harm	VERB
faba-260	20	14	the	the	DET
faba-260	20	15	state	state	NOUN
faba-260	20	16	in	in	ADP
faba-260	20	17	terms	term	NOUN
faba-260	20	18	of	of	ADP
faba-260	20	19	tax	tax	NOUN
faba-260	20	20	revenue	revenue	NOUN
faba-260	20	21	and	and	CCONJ
faba-260	20	22	affect	affect	VERB
faba-260	20	23	public	public	ADJ
faba-260	20	24	trust	trust	NOUN
faba-260	20	25	in	in	ADP
faba-260	20	26	companies	company	NOUN
faba-260	20	27	.	.	PUNCT
faba-260	21	1	the	the	DET
faba-260	21	2	state	state	NOUN
faba-260	21	3	suffers	suffer	VERB
faba-260	21	4	significant	significant	ADJ
faba-260	21	5	losses	loss	NOUN
faba-260	21	6	in	in	ADP
faba-260	21	7	tax	tax	NOUN
faba-260	21	8	revenue	revenue	NOUN
faba-260	21	9	due	due	ADP
faba-260	21	10	to	to	ADP
faba-260	21	11	tax	tax	NOUN
faba-260	21	12	avoidance	avoidance	NOUN
faba-260	21	13	practices	practice	NOUN
faba-260	21	14	(	(	PUNCT
faba-260	21	15	lolana	lolana	ADJ
faba-260	21	16	and	and	CCONJ
faba-260	21	17	dwimulyani	dwimulyani	PROPN
faba-260	21	18	2019	2019	NUM
faba-260	21	19	)	)	PUNCT
faba-260	21	20	.	.	PUNCT
faba-260	22	1	to	to	PART
faba-260	22	2	measure	measure	VERB
faba-260	22	3	the	the	DET
faba-260	22	4	tax	tax	NOUN
faba-260	22	5	performance	performance	NOUN
faba-260	22	6	of	of	ADP
faba-260	22	7	a	a	DET
faba-260	22	8	country	country	NOUN
faba-260	22	9	,	,	PUNCT
faba-260	22	10	the	the	DET
faba-260	22	11	tax	tax	NOUN
faba-260	22	12	ratio	ratio	NOUN
faba-260	22	13	can	can	AUX
faba-260	22	14	be	be	AUX
faba-260	22	15	used	use	VERB
faba-260	22	16	.	.	PUNCT
faba-260	23	1	the	the	DET
faba-260	23	2	tax	tax	NOUN
faba-260	23	3	ratio	ratio	NOUN
faba-260	23	4	is	be	AUX
faba-260	23	5	an	an	DET
faba-260	23	6	indicator	indicator	NOUN
faba-260	23	7	that	that	PRON
faba-260	23	8	measures	measure	VERB
faba-260	23	9	the	the	DET
faba-260	23	10	comparison	comparison	NOUN
faba-260	23	11	between	between	ADP
faba-260	23	12	tax	tax	NOUN
faba-260	23	13	revenue	revenue	NOUN
faba-260	23	14	and	and	CCONJ
faba-260	23	15	total	total	ADJ
faba-260	23	16	gross	gross	ADJ
faba-260	23	17	income	income	NOUN
faba-260	23	18	.	.	PUNCT
faba-260	24	1	however	however	ADV
faba-260	24	2	,	,	PUNCT
faba-260	24	3	interpreting	interpret	VERB
faba-260	24	4	a	a	DET
faba-260	24	5	low	low	ADJ
faba-260	24	6	tax	tax	NOUN
faba-260	24	7	ratio	ratio	NOUN
faba-260	24	8	solely	solely	ADV
faba-260	24	9	as	as	ADP
faba-260	24	10	a	a	DET
faba-260	24	11	reflection	reflection	NOUN
faba-260	24	12	of	of	ADP
faba-260	24	13	poor	poor	ADJ
faba-260	24	14	tax	tax	NOUN
faba-260	24	15	compliance	compliance	NOUN
faba-260	24	16	may	may	AUX
faba-260	24	17	be	be	AUX
faba-260	24	18	misleading	misleading	ADJ
faba-260	24	19	.	.	PUNCT
faba-260	25	1	in	in	ADP
faba-260	25	2	reality	reality	NOUN
faba-260	25	3	,	,	PUNCT
faba-260	25	4	the	the	DET
faba-260	25	5	tax	tax	NOUN
faba-260	25	6	ratio	ratio	NOUN
faba-260	25	7	is	be	AUX
faba-260	25	8	influenced	influence	VERB
faba-260	25	9	by	by	ADP
faba-260	25	10	various	various	ADJ
faba-260	25	11	macroeconomic	macroeconomic	ADJ
faba-260	25	12	and	and	CCONJ
faba-260	25	13	policy	policy	NOUN
faba-260	25	14	-	-	PUNCT
faba-260	25	15	related	relate	VERB
faba-260	25	16	factors	factor	NOUN
faba-260	25	17	.	.	PUNCT
faba-260	26	1	these	these	PRON
faba-260	26	2	include	include	VERB
faba-260	26	3	the	the	DET
faba-260	26	4	size	size	NOUN
faba-260	26	5	and	and	CCONJ
faba-260	26	6	role	role	NOUN
faba-260	26	7	of	of	ADP
faba-260	26	8	the	the	DET
faba-260	26	9	public	public	ADJ
faba-260	26	10	sector	sector	NOUN
faba-260	26	11	in	in	ADP
faba-260	26	12	the	the	DET
faba-260	26	13	economy	economy	NOUN
faba-260	26	14	,	,	PUNCT
faba-260	26	15	the	the	DET
faba-260	26	16	overall	overall	ADJ
faba-260	26	17	tax	tax	NOUN
faba-260	26	18	burden	burden	NOUN
faba-260	26	19	imposed	impose	VERB
faba-260	26	20	on	on	ADP
faba-260	26	21	economic	economic	ADJ
faba-260	26	22	agents	agent	NOUN
faba-260	26	23	,	,	PUNCT
faba-260	26	24	the	the	DET
faba-260	26	25	extent	extent	NOUN
faba-260	26	26	of	of	ADP
faba-260	26	27	tax	tax	NOUN
faba-260	26	28	incentives	incentive	NOUN
faba-260	26	29	provided	provide	VERB
faba-260	26	30	,	,	PUNCT
faba-260	26	31	the	the	DET
faba-260	26	32	breadth	breadth	NOUN
faba-260	26	33	of	of	ADP
faba-260	26	34	the	the	DET
faba-260	26	35	tax	tax	NOUN
faba-260	26	36	base	base	NOUN
faba-260	26	37	,	,	PUNCT
faba-260	26	38	and	and	CCONJ
faba-260	26	39	other	other	ADJ
faba-260	26	40	legislative	legislative	ADJ
faba-260	26	41	measures	measure	NOUN
faba-260	26	42	that	that	PRON
faba-260	26	43	affect	affect	VERB
faba-260	26	44	tax	tax	NOUN
faba-260	26	45	collection	collection	NOUN
faba-260	26	46	.	.	PUNCT
faba-260	27	1	therefore	therefore	ADV
faba-260	27	2	,	,	PUNCT
faba-260	27	3	a	a	DET
faba-260	27	4	low	low	ADJ
faba-260	27	5	tax	tax	NOUN
faba-260	27	6	ratio	ratio	NOUN
faba-260	27	7	does	do	AUX
faba-260	27	8	not	not	PART
faba-260	27	9	automatically	automatically	ADV
faba-260	27	10	indicate	indicate	VERB
faba-260	27	11	low	low	ADJ
faba-260	27	12	levels	level	NOUN
faba-260	27	13	of	of	ADP
faba-260	27	14	compliance	compliance	NOUN
faba-260	27	15	with	with	ADP
faba-260	27	16	tax	tax	NOUN
faba-260	27	17	laws	law	NOUN
faba-260	27	18	(	(	PUNCT
faba-260	27	19	septiani	septiani	NOUN
faba-260	27	20	and	and	CCONJ
faba-260	27	21	sastradipraja	sastradipraja	VERB
faba-260	27	22	2023	2023	NUM
faba-260	27	23	)	)	PUNCT
faba-260	27	24	.	.	PUNCT
faba-260	28	1	according	accord	VERB
faba-260	28	2	to	to	ADP
faba-260	28	3	the	the	DET
faba-260	28	4	ministry	ministry	PROPN
faba-260	28	5	of	of	ADP
faba-260	28	6	finance	finance	PROPN
faba-260	28	7	,	,	PUNCT
faba-260	28	8	indonesia	indonesia	PROPN
faba-260	28	9	’s	’s	PART
faba-260	28	10	tax	tax	NOUN
faba-260	28	11	ratio	ratio	NOUN
faba-260	28	12	was	be	AUX
faba-260	28	13	9.76	9.76	NUM
faba-260	28	14	%	%	NOUN
faba-260	28	15	in	in	ADP
faba-260	28	16	2019	2019	NUM
faba-260	28	17	,	,	PUNCT
faba-260	28	18	dropped	drop	VERB
faba-260	28	19	to	to	ADP
faba-260	28	20	8.33	8.33	NUM
faba-260	28	21	%	%	NOUN
faba-260	28	22	in	in	ADP
faba-260	28	23	2020	2020	NUM
faba-260	28	24	at	at	ADP
faba-260	28	25	the	the	DET
faba-260	28	26	height	height	NOUN
faba-260	28	27	of	of	ADP
faba-260	28	28	the	the	DET
faba-260	28	29	pandemic	pandemic	NOUN
faba-260	28	30	,	,	PUNCT
faba-260	28	31	rose	rise	VERB
faba-260	28	32	to	to	ADP
faba-260	28	33	9.11	9.11	NUM
faba-260	28	34	%	%	NOUN
faba-260	28	35	in	in	ADP
faba-260	28	36	2021	2021	NUM
faba-260	28	37	,	,	PUNCT
faba-260	28	38	increased	increase	VERB
faba-260	28	39	further	far	ADV
faba-260	28	40	to	to	ADP
faba-260	28	41	10.38	10.38	NUM
faba-260	28	42	%	%	NOUN
faba-260	28	43	in	in	ADP
faba-260	28	44	2022	2022	NUM
faba-260	28	45	,	,	PUNCT
faba-260	28	46	and	and	CCONJ
faba-260	28	47	slightly	slightly	ADV
faba-260	28	48	declined	decline	VERB
faba-260	28	49	to	to	ADP
faba-260	28	50	10.32	10.32	NUM
faba-260	28	51	%	%	NOUN
faba-260	28	52	in	in	ADP
faba-260	28	53	2023	2023	NUM
faba-260	28	54	.	.	PUNCT
faba-260	29	1	these	these	DET
faba-260	29	2	fluctuations	fluctuation	NOUN
faba-260	29	3	underscore	underscore	VERB
faba-260	29	4	the	the	DET
faba-260	29	5	complexity	complexity	NOUN
faba-260	29	6	of	of	ADP
faba-260	29	7	interpreting	interpret	VERB
faba-260	29	8	tax	tax	NOUN
faba-260	29	9	ratio	ratio	NOUN
faba-260	29	10	trends	trend	NOUN
faba-260	29	11	and	and	CCONJ
faba-260	29	12	the	the	DET
faba-260	29	13	necessity	necessity	NOUN
faba-260	29	14	of	of	ADP
faba-260	29	15	considering	consider	VERB
faba-260	29	16	macroeconomic	macroeconomic	ADJ
faba-260	29	17	contexts	context	NOUN
faba-260	29	18	when	when	SCONJ
faba-260	29	19	analyzing	analyze	VERB
faba-260	29	20	tax	tax	NOUN
faba-260	29	21	performance	performance	NOUN
faba-260	29	22	.	.	PUNCT
faba-260	30	1	moreover	moreover	ADV
faba-260	30	2	,	,	PUNCT
faba-260	30	3	the	the	DET
faba-260	30	4	tax	tax	NOUN
faba-260	30	5	ratio	ratio	NOUN
faba-260	30	6	is	be	AUX
faba-260	30	7	determined	determine	VERB
faba-260	30	8	by	by	ADP
faba-260	30	9	two	two	NUM
faba-260	30	10	key	key	ADJ
faba-260	30	11	components	component	NOUN
faba-260	30	12	:	:	PUNCT
faba-260	30	13	total	total	ADJ
faba-260	30	14	tax	tax	NOUN
faba-260	30	15	revenue	revenue	NOUN
faba-260	30	16	and	and	CCONJ
faba-260	30	17	gdp	gdp	NOUN
faba-260	30	18	.	.	PUNCT
faba-260	31	1	while	while	SCONJ
faba-260	31	2	tax	tax	NOUN
faba-260	31	3	revenues	revenue	NOUN
faba-260	31	4	may	may	AUX
faba-260	31	5	be	be	AUX
faba-260	31	6	affected	affect	VERB
faba-260	31	7	by	by	ADP
faba-260	31	8	legal	legal	ADJ
faba-260	31	9	or	or	CCONJ
faba-260	31	10	illegal	illegal	ADJ
faba-260	31	11	tax	tax	NOUN
faba-260	31	12	avoidance	avoidance	NOUN
faba-260	31	13	behavior	behavior	NOUN
faba-260	31	14	,	,	PUNCT
faba-260	31	15	the	the	DET
faba-260	31	16	size	size	NOUN
faba-260	31	17	of	of	ADP
faba-260	31	18	gdp	gdp	NOUN
faba-260	31	19	is	be	AUX
faba-260	31	20	influenced	influence	VERB
faba-260	31	21	by	by	ADP
faba-260	31	22	broader	broad	ADJ
faba-260	31	23	economic	economic	ADJ
faba-260	31	24	conditions	condition	NOUN
faba-260	31	25	,	,	PUNCT
faba-260	31	26	which	which	PRON
faba-260	31	27	are	be	AUX
faba-260	31	28	not	not	PART
faba-260	31	29	necessarily	necessarily	ADV
faba-260	31	30	tied	tie	VERB
faba-260	31	31	to	to	ADP
faba-260	31	32	tax	tax	NOUN
faba-260	31	33	compliance	compliance	NOUN
faba-260	31	34	.	.	PUNCT
faba-260	32	1	for	for	ADP
faba-260	32	2	instance	instance	NOUN
faba-260	32	3	,	,	PUNCT
faba-260	32	4	during	during	ADP
faba-260	32	5	the	the	DET
faba-260	32	6	2019–2023	2019–2023	NUM
faba-260	32	7	period	period	NOUN
faba-260	32	8	,	,	PUNCT
faba-260	32	9	indonesia	indonesia	PROPN
faba-260	32	10	experienced	experience	VERB
faba-260	32	11	several	several	ADJ
faba-260	32	12	extraordinary	extraordinary	ADJ
faba-260	32	13	events	event	NOUN
faba-260	32	14	,	,	PUNCT
faba-260	32	15	most	most	ADV
faba-260	32	16	notably	notably	ADV
faba-260	32	17	the	the	DET
faba-260	32	18	covid-19	covid-19	PROPN
faba-260	32	19	pandemic	pandemic	NOUN
faba-260	32	20	,	,	PUNCT
faba-260	32	21	which	which	PRON
faba-260	32	22	had	have	VERB
faba-260	32	23	a	a	DET
faba-260	32	24	significant	significant	ADJ
faba-260	32	25	impact	impact	NOUN
faba-260	32	26	on	on	ADP
faba-260	32	27	both	both	DET
faba-260	32	28	tax	tax	NOUN
faba-260	32	29	revenues	revenue	NOUN
faba-260	32	30	and	and	CCONJ
faba-260	32	31	gdp	gdp	NOUN
faba-260	32	32	growth	growth	NOUN
faba-260	32	33	.	.	PUNCT
faba-260	33	1	the	the	DET
faba-260	33	2	economic	economic	ADJ
faba-260	33	3	slowdown	slowdown	NOUN
faba-260	33	4	and	and	CCONJ
faba-260	33	5	fiscal	fiscal	ADJ
faba-260	33	6	relief	relief	NOUN
faba-260	33	7	policies	policy	NOUN
faba-260	33	8	implemented	implement	VERB
faba-260	33	9	during	during	ADP
faba-260	33	10	the	the	DET
faba-260	33	11	pandemic	pandemic	ADJ
faba-260	33	12	likely	likely	ADV
faba-260	33	13	affected	affect	VERB
faba-260	33	14	the	the	DET
faba-260	33	15	overall	overall	ADJ
faba-260	33	16	tax	tax	NOUN
faba-260	33	17	ratio	ratio	NOUN
faba-260	33	18	,	,	PUNCT
faba-260	33	19	making	make	VERB
faba-260	33	20	it	it	PRON
faba-260	33	21	an	an	DET
faba-260	33	22	unreliable	unreliable	ADJ
faba-260	33	23	standalone	standalone	ADJ
faba-260	33	24	indicator	indicator	NOUN
faba-260	33	25	of	of	ADP
faba-260	33	26	tax	tax	NOUN
faba-260	33	27	compliance	compliance	NOUN
faba-260	33	28	during	during	ADP
faba-260	33	29	this	this	DET
faba-260	33	30	time	time	NOUN
faba-260	33	31	.	.	PUNCT
faba-260	34	1	tax	tax	NOUN
faba-260	34	2	avoidance	avoidance	NOUN
faba-260	34	3	carried	carry	VERB
faba-260	34	4	out	out	ADP
faba-260	34	5	by	by	ADP
faba-260	34	6	companies	company	NOUN
faba-260	34	7	can	can	AUX
faba-260	34	8	be	be	AUX
faba-260	34	9	influenced	influence	VERB
faba-260	34	10	by	by	ADP
faba-260	34	11	several	several	ADJ
faba-260	34	12	factors	factor	NOUN
faba-260	34	13	.	.	PUNCT
faba-260	35	1	nabila	nabila	PROPN
faba-260	35	2	and	and	CCONJ
faba-260	35	3	kartika	kartika	PROPN
faba-260	35	4	(	(	PUNCT
faba-260	35	5	2023	2023	NUM
faba-260	35	6	)	)	PUNCT
faba-260	35	7	and	and	CCONJ
faba-260	35	8	hasanah	hasanah	PROPN
faba-260	35	9	and	and	CCONJ
faba-260	35	10	febriyanto	febriyanto	PROPN
faba-260	35	11	(	(	PUNCT
faba-260	35	12	2024	2024	NUM
faba-260	35	13	)	)	PUNCT
faba-260	35	14	use	use	VERB
faba-260	35	15	corporate	corporate	ADJ
faba-260	35	16	social	social	ADJ
faba-260	35	17	responsibility	responsibility	NOUN
faba-260	35	18	(	(	PUNCT
faba-260	35	19	csr	csr	NOUN
faba-260	35	20	)	)	PUNCT
faba-260	35	21	and	and	CCONJ
faba-260	35	22	capital	capital	NOUN
faba-260	35	23	intensity	intensity	NOUN
faba-260	35	24	as	as	ADP
faba-260	35	25	models	model	NOUN
faba-260	35	26	in	in	ADP
faba-260	35	27	tax	tax	NOUN
faba-260	35	28	avoidance	avoidance	NOUN
faba-260	35	29	.	.	PUNCT
faba-260	36	1	in	in	ADP
faba-260	36	2	the	the	DET
faba-260	36	3	context	context	NOUN
faba-260	36	4	of	of	ADP
faba-260	36	5	companies	company	NOUN
faba-260	36	6	,	,	PUNCT
faba-260	36	7	csr	csr	X
faba-260	36	8	is	be	AUX
faba-260	36	9	often	often	ADV
faba-260	36	10	seen	see	VERB
faba-260	36	11	as	as	ADP
faba-260	36	12	an	an	DET
faba-260	36	13	effort	effort	NOUN
faba-260	36	14	for	for	SCONJ
faba-260	36	15	companies	company	NOUN
faba-260	36	16	to	to	PART
faba-260	36	17	demonstrate	demonstrate	VERB
faba-260	36	18	their	their	PRON
faba-260	36	19	commitment	commitment	NOUN
faba-260	36	20	to	to	ADP
faba-260	36	21	social	social	ADJ
faba-260	36	22	responsibility	responsibility	NOUN
faba-260	36	23	and	and	CCONJ
faba-260	36	24	environmental	environmental	ADJ
faba-260	36	25	sustainability	sustainability	NOUN
faba-260	36	26	.	.	PUNCT
faba-260	37	1	however	however	ADV
faba-260	37	2	,	,	PUNCT
faba-260	37	3	there	there	PRON
faba-260	37	4	are	be	VERB
faba-260	37	5	differing	differ	VERB
faba-260	37	6	views	view	NOUN
faba-260	37	7	on	on	ADP
faba-260	37	8	the	the	DET
faba-260	37	9	relationship	relationship	NOUN
faba-260	37	10	between	between	ADP
faba-260	37	11	csr	csr	NOUN
faba-260	37	12	and	and	CCONJ
faba-260	37	13	tax	tax	NOUN
faba-260	37	14	avoidance	avoidance	NOUN
faba-260	37	15	.	.	PUNCT
faba-260	38	1	on	on	ADP
faba-260	38	2	one	one	NUM
faba-260	38	3	hand	hand	NOUN
faba-260	38	4	,	,	PUNCT
faba-260	38	5	companies	company	NOUN
faba-260	38	6	committed	commit	VERB
faba-260	38	7	to	to	ADP
faba-260	38	8	csr	csr	NOUN
faba-260	38	9	tend	tend	VERB
faba-260	38	10	to	to	PART
faba-260	38	11	have	have	VERB
faba-260	38	12	more	more	ADV
faba-260	38	13	transparent	transparent	ADJ
faba-260	38	14	tax	tax	NOUN
faba-260	38	15	practices	practice	NOUN
faba-260	38	16	to	to	PART
faba-260	38	17	maintain	maintain	VERB
faba-260	38	18	their	their	PRON
faba-260	38	19	reputation	reputation	NOUN
faba-260	38	20	.	.	PUNCT
faba-260	39	1	on	on	ADP
faba-260	39	2	the	the	DET
faba-260	39	3	other	other	ADJ
faba-260	39	4	hand	hand	NOUN
faba-260	39	5	,	,	PUNCT
faba-260	39	6	there	there	PRON
faba-260	39	7	is	be	VERB
faba-260	39	8	also	also	ADV
faba-260	39	9	a	a	DET
faba-260	39	10	view	view	NOUN
faba-260	39	11	that	that	SCONJ
faba-260	39	12	csr	csr	NOUN
faba-260	39	13	can	can	AUX
faba-260	39	14	be	be	AUX
faba-260	39	15	used	use	VERB
faba-260	39	16	as	as	ADP
faba-260	39	17	a	a	DET
faba-260	39	18	tool	tool	NOUN
faba-260	39	19	to	to	PART
faba-260	39	20	cover	cover	VERB
faba-260	39	21	up	up	ADP
faba-260	39	22	tax	tax	NOUN
faba-260	39	23	avoidance	avoidance	NOUN
faba-260	39	24	practices	practice	NOUN
faba-260	39	25	.	.	PUNCT
faba-260	40	1	there	there	PRON
faba-260	40	2	is	be	VERB
faba-260	40	3	an	an	DET
faba-260	40	4	inconsistency	inconsistency	NOUN
faba-260	40	5	in	in	ADP
faba-260	40	6	the	the	DET
faba-260	40	7	research	research	NOUN
faba-260	40	8	results	result	NOUN
faba-260	40	9	regarding	regard	VERB
faba-260	40	10	the	the	DET
faba-260	40	11	effect	effect	NOUN
faba-260	40	12	of	of	ADP
faba-260	40	13	csr	csr	X
faba-260	40	14	on	on	ADP
faba-260	40	15	tax	tax	NOUN
faba-260	40	16	avoidance	avoidance	NOUN
faba-260	40	17	.	.	PUNCT
faba-260	41	1	research	research	NOUN
faba-260	41	2	conducted	conduct	VERB
faba-260	41	3	by	by	ADP
faba-260	41	4	setiawati	setiawati	NOUN
faba-260	41	5	and	and	CCONJ
faba-260	41	6	adi	adi	PROPN
faba-260	41	7	(	(	PUNCT
faba-260	41	8	2020	2020	NUM
faba-260	41	9	)	)	PUNCT
faba-260	41	10	and	and	CCONJ
faba-260	41	11	putri	putri	ADJ
faba-260	41	12	and	and	CCONJ
faba-260	41	13	lastanti	lastanti	X
faba-260	41	14	(	(	PUNCT
faba-260	41	15	2024	2024	NUM
faba-260	41	16	)	)	PUNCT
faba-260	41	17	suggests	suggest	VERB
faba-260	41	18	that	that	SCONJ
faba-260	41	19	corporate	corporate	ADJ
faba-260	41	20	social	social	ADJ
faba-260	41	21	responsibility	responsibility	NOUN
faba-260	41	22	(	(	PUNCT
faba-260	41	23	csr	csr	NOUN
faba-260	41	24	)	)	PUNCT
faba-260	41	25	influences	influence	VERB
faba-260	41	26	tax	tax	NOUN
faba-260	41	27	avoidance	avoidance	NOUN
faba-260	41	28	.	.	PUNCT
faba-260	42	1	on	on	ADP
faba-260	42	2	the	the	DET
faba-260	42	3	other	other	ADJ
faba-260	42	4	hand	hand	NOUN
faba-260	42	5	,	,	PUNCT
faba-260	42	6	studies	study	NOUN
faba-260	42	7	by	by	ADP
faba-260	42	8	ardini	ardini	PROPN
faba-260	42	9	(	(	PUNCT
faba-260	42	10	2023	2023	NUM
faba-260	42	11	)	)	PUNCT
faba-260	42	12	and	and	CCONJ
faba-260	42	13	lestari	lestari	PROPN
faba-260	42	14	et	et	PROPN
faba-260	42	15	al	al	PROPN
faba-260	42	16	.	.	PROPN
faba-260	42	17	(	(	PUNCT
faba-260	42	18	2024	2024	NUM
faba-260	42	19	)	)	PUNCT
faba-260	42	20	indicate	indicate	VERB
faba-260	42	21	that	that	SCONJ
faba-260	42	22	csr	csr	NOUN
faba-260	42	23	has	have	VERB
faba-260	42	24	no	no	DET
faba-260	42	25	effect	effect	NOUN
faba-260	42	26	on	on	ADP
faba-260	42	27	tax	tax	NOUN
faba-260	42	28	avoidance	avoidance	NOUN
faba-260	42	29	.	.	PUNCT
faba-260	43	1	in	in	ADP
faba-260	43	2	addition	addition	NOUN
faba-260	43	3	to	to	ADP
faba-260	43	4	csr	csr	NOUN
faba-260	43	5	,	,	PUNCT
faba-260	43	6	another	another	DET
faba-260	43	7	factor	factor	NOUN
faba-260	43	8	influencing	influence	VERB
faba-260	43	9	tax	tax	NOUN
faba-260	43	10	avoidance	avoidance	NOUN
faba-260	43	11	is	be	AUX
faba-260	43	12	capital	capital	NOUN
faba-260	43	13	intensity	intensity	NOUN
faba-260	43	14	(	(	PUNCT
faba-260	43	15	nabila	nabila	PROPN
faba-260	43	16	and	and	CCONJ
faba-260	43	17	kartika	kartika	PROPN
faba-260	43	18	,	,	PUNCT
faba-260	43	19	2023	2023	NUM
faba-260	43	20	)	)	PUNCT
faba-260	43	21	.	.	PUNCT
faba-260	44	1	capital	capital	NOUN
faba-260	44	2	intensity	intensity	NOUN
faba-260	44	3	refers	refer	VERB
faba-260	44	4	to	to	ADP
faba-260	44	5	the	the	DET
faba-260	44	6	amount	amount	NOUN
faba-260	44	7	of	of	ADP
faba-260	44	8	capital	capital	NOUN
faba-260	44	9	used	use	VERB
faba-260	44	10	to	to	PART
faba-260	44	11	support	support	VERB
faba-260	44	12	operational	operational	ADJ
faba-260	44	13	activities	activity	NOUN
faba-260	44	14	with	with	ADP
faba-260	44	15	the	the	DET
faba-260	44	16	aim	aim	NOUN
faba-260	44	17	of	of	ADP
faba-260	44	18	generating	generate	VERB
faba-260	44	19	revenue	revenue	NOUN
faba-260	44	20	(	(	PUNCT
faba-260	44	21	hutabarat	hutabarat	NOUN
faba-260	44	22	and	and	CCONJ
faba-260	44	23	yuliati	yuliati	NOUN
faba-260	44	24	2023	2023	NUM
faba-260	44	25	)	)	PUNCT
faba-260	44	26	.	.	PUNCT
faba-260	45	1	capital	capital	NOUN
faba-260	45	2	intensity	intensity	NOUN
faba-260	45	3	can	can	AUX
faba-260	45	4	be	be	AUX
faba-260	45	5	measured	measure	VERB
faba-260	45	6	through	through	ADP
faba-260	45	7	a	a	DET
faba-260	45	8	ratio	ratio	NOUN
faba-260	45	9	that	that	PRON
faba-260	45	10	reflects	reflect	VERB
faba-260	45	11	the	the	DET
faba-260	45	12	amount	amount	NOUN
faba-260	45	13	of	of	ADP
faba-260	45	14	investment	investment	NOUN
faba-260	45	15	in	in	ADP
faba-260	45	16	fixed	fix	VERB
faba-260	45	17	assets	asset	NOUN
faba-260	45	18	.	.	PUNCT
faba-260	46	1	fixed	fix	VERB
faba-260	46	2	assets	asset	NOUN
faba-260	46	3	,	,	PUNCT
faba-260	46	4	such	such	ADJ
faba-260	46	5	as	as	ADP
faba-260	46	6	buildings	building	NOUN
faba-260	46	7	and	and	CCONJ
faba-260	46	8	equipment	equipment	NOUN
faba-260	46	9	(	(	PUNCT
faba-260	46	10	excluding	exclude	VERB
faba-260	46	11	land	land	NOUN
faba-260	46	12	)	)	PUNCT
faba-260	46	13	,	,	PUNCT
faba-260	46	14	can	can	AUX
faba-260	46	15	be	be	AUX
faba-260	46	16	recognized	recognize	VERB
faba-260	46	17	as	as	ADP
faba-260	46	18	a	a	DET
faba-260	46	19	deduction	deduction	NOUN
faba-260	46	20	in	in	ADP
faba-260	46	21	value	value	NOUN
faba-260	46	22	through	through	ADP
faba-260	46	23	depreciation	depreciation	NOUN
faba-260	46	24	(	(	PUNCT
faba-260	46	25	agustyo	agustyo	NOUN
faba-260	46	26	and	and	CCONJ
faba-260	46	27	arianti	arianti	PROPN
faba-260	46	28	2024	2024	NUM
faba-260	46	29	)	)	PUNCT
faba-260	46	30	.	.	PUNCT
faba-260	47	1	companies	company	NOUN
faba-260	47	2	with	with	ADP
faba-260	47	3	high	high	ADJ
faba-260	47	4	capital	capital	NOUN
faba-260	47	5	intensity	intensity	NOUN
faba-260	47	6	tend	tend	VERB
faba-260	47	7	to	to	PART
faba-260	47	8	have	have	VERB
faba-260	47	9	large	large	ADJ
faba-260	47	10	amounts	amount	NOUN
faba-260	47	11	of	of	ADP
faba-260	47	12	fixed	fix	VERB
faba-260	47	13	assets	asset	NOUN
faba-260	47	14	,	,	PUNCT
faba-260	47	15	which	which	PRON
faba-260	47	16	can	can	AUX
faba-260	47	17	be	be	AUX
faba-260	47	18	used	use	VERB
faba-260	47	19	to	to	PART
faba-260	47	20	benefit	benefit	VERB
faba-260	47	21	from	from	ADP
faba-260	47	22	tax	tax	NOUN
faba-260	47	23	depreciation	depreciation	NOUN
faba-260	47	24	.	.	PUNCT
faba-260	48	1	the	the	PRON
faba-260	48	2	higher	high	ADJ
faba-260	48	3	the	the	DET
faba-260	48	4	capital	capital	NOUN
faba-260	48	5	intensity	intensity	NOUN
faba-260	48	6	a	a	DET
faba-260	48	7	company	company	NOUN
faba-260	48	8	has	have	VERB
faba-260	48	9	,	,	PUNCT
faba-260	48	10	the	the	PRON
faba-260	48	11	greater	great	ADJ
faba-260	48	12	the	the	DET
faba-260	48	13	tendency	tendency	NOUN
faba-260	48	14	for	for	SCONJ
faba-260	48	15	the	the	DET
faba-260	48	16	company	company	NOUN
faba-260	48	17	to	to	PART
faba-260	48	18	engage	engage	VERB
faba-260	48	19	in	in	ADP
faba-260	48	20	tax	tax	NOUN
faba-260	48	21	avoidance	avoidance	NOUN
faba-260	48	22	,	,	PUNCT
faba-260	48	23	as	as	SCONJ
faba-260	48	24	companies	company	NOUN
faba-260	48	25	with	with	ADP
faba-260	48	26	fixed	fix	VERB
faba-260	48	27	assets	asset	NOUN
faba-260	48	28	have	have	VERB
faba-260	48	29	depreciation	depreciation	NOUN
faba-260	48	30	expenses	expense	NOUN
faba-260	48	31	that	that	PRON
faba-260	48	32	reduce	reduce	VERB
faba-260	48	33	pre	pre	ADJ
faba-260	48	34	-	-	ADJ
faba-260	48	35	tax	tax	ADJ
faba-260	48	36	profits	profit	NOUN
faba-260	48	37	(	(	PUNCT
faba-260	48	38	kurniawati	kurniawati	NOUN
faba-260	48	39	2023	2023	NUM
faba-260	48	40	)	)	PUNCT
faba-260	48	41	.	.	PUNCT
faba-260	49	1	this	this	PRON
faba-260	49	2	can	can	AUX
faba-260	49	3	become	become	VERB
faba-260	49	4	a	a	DET
faba-260	49	5	strategy	strategy	NOUN
faba-260	49	6	to	to	PART
faba-260	49	7	reduce	reduce	VERB
faba-260	49	8	the	the	DET
faba-260	49	9	company	company	NOUN
faba-260	49	10	's	's	PART
faba-260	49	11	tax	tax	NOUN
faba-260	49	12	burden	burden	NOUN
faba-260	49	13	.	.	PUNCT
faba-260	50	1	there	there	PRON
faba-260	50	2	is	be	VERB
faba-260	50	3	an	an	DET
faba-260	50	4	inconsistency	inconsistency	NOUN
faba-260	50	5	in	in	ADP
faba-260	50	6	the	the	DET
faba-260	50	7	research	research	NOUN
faba-260	50	8	results	result	NOUN
faba-260	50	9	regarding	regard	VERB
faba-260	50	10	the	the	DET
faba-260	50	11	effect	effect	NOUN
faba-260	50	12	of	of	ADP
faba-260	50	13	capital	capital	NOUN
faba-260	50	14	intensity	intensity	NOUN
faba-260	50	15	on	on	ADP
faba-260	50	16	tax	tax	NOUN
faba-260	50	17	avoidance	avoidance	NOUN
faba-260	50	18	.	.	PUNCT
faba-260	51	1	research	research	NOUN
faba-260	51	2	conducted	conduct	VERB
faba-260	51	3	by	by	ADP
faba-260	51	4	agustyo	agustyo	NOUN
faba-260	51	5	and	and	CCONJ
faba-260	51	6	arianti	arianti	PROPN
faba-260	51	7	(	(	PUNCT
faba-260	51	8	2024	2024	NUM
faba-260	51	9	)	)	PUNCT
faba-260	51	10	and	and	CCONJ
faba-260	51	11	nabila	nabila	PROPN
faba-260	51	12	and	and	CCONJ
faba-260	51	13	kartika	kartika	PROPN
faba-260	51	14	(	(	PUNCT
faba-260	51	15	2023	2023	NUM
faba-260	51	16	)	)	PUNCT
faba-260	51	17	suggests	suggest	VERB
faba-260	51	18	that	that	SCONJ
faba-260	51	19	capital	capital	NOUN
faba-260	51	20	intensity	intensity	NOUN
faba-260	51	21	influences	influence	VERB
faba-260	51	22	tax	tax	NOUN
faba-260	51	23	avoidance	avoidance	NOUN
faba-260	51	24	.	.	PUNCT
faba-260	52	1	however	however	ADV
faba-260	52	2	,	,	PUNCT
faba-260	52	3	studies	study	NOUN
faba-260	52	4	by	by	ADP
faba-260	52	5	putra	putra	PROPN
faba-260	52	6	et	et	PROPN
faba-260	52	7	al	al	PROPN
faba-260	52	8	.	.	PROPN
faba-260	52	9	(	(	PUNCT
faba-260	52	10	2025	2025	NUM
faba-260	52	11	)	)	PUNCT
faba-260	52	12	and	and	CCONJ
faba-260	52	13	agustina	agustina	PROPN
faba-260	52	14	and	and	CCONJ
faba-260	52	15	arisanti	arisanti	PROPN
faba-260	52	16	(	(	PUNCT
faba-260	52	17	2020	2020	NUM
faba-260	52	18	)	)	PUNCT
faba-260	52	19	indicate	indicate	VERB
faba-260	52	20	that	that	SCONJ
faba-260	52	21	capital	capital	NOUN
faba-260	52	22	intensity	intensity	NOUN
faba-260	52	23	has	have	VERB
faba-260	52	24	no	no	DET
faba-260	52	25	effect	effect	NOUN
faba-260	52	26	on	on	ADP
faba-260	52	27	tax	tax	NOUN
faba-260	52	28	avoidance	avoidance	NOUN
faba-260	52	29	.	.	PUNCT
faba-260	53	1	firm	firm	ADJ
faba-260	53	2	size	size	NOUN
faba-260	53	3	is	be	AUX
faba-260	53	4	another	another	DET
faba-260	53	5	factor	factor	NOUN
faba-260	53	6	that	that	PRON
faba-260	53	7	is	be	AUX
faba-260	53	8	believed	believe	VERB
faba-260	53	9	to	to	PART
faba-260	53	10	play	play	VERB
faba-260	53	11	a	a	DET
faba-260	53	12	role	role	NOUN
faba-260	53	13	in	in	ADP
faba-260	53	14	moderating	moderate	VERB
faba-260	53	15	the	the	DET
faba-260	53	16	relationship	relationship	NOUN
faba-260	53	17	between	between	ADP
faba-260	53	18	csr	csr	PROPN
faba-260	53	19	,	,	PUNCT
faba-260	53	20	capital	capital	NOUN
faba-260	53	21	intensity	intensity	NOUN
faba-260	53	22	,	,	PUNCT
faba-260	53	23	and	and	CCONJ
faba-260	53	24	tax	tax	NOUN
faba-260	53	25	avoidance	avoidance	NOUN
faba-260	53	26	.	.	PUNCT
faba-260	54	1	firm	firm	ADJ
faba-260	54	2	size	size	NOUN
faba-260	54	3	reflects	reflect	VERB
faba-260	54	4	a	a	DET
faba-260	54	5	company	company	NOUN
faba-260	54	6	's	's	PART
faba-260	54	7	ability	ability	NOUN
faba-260	54	8	to	to	PART
faba-260	54	9	influence	influence	VERB
faba-260	54	10	tax	tax	NOUN
faba-260	54	11	-	-	PUNCT
faba-260	54	12	related	relate	VERB
faba-260	54	13	decisions	decision	NOUN
faba-260	54	14	(	(	PUNCT
faba-260	54	15	rani	rani	PROPN
faba-260	54	16	et	et	PROPN
faba-260	54	17	al	al	PROPN
faba-260	54	18	.	.	PROPN
faba-260	54	19	2023	2023	NUM
faba-260	54	20	)	)	PUNCT
faba-260	54	21	.	.	PUNCT
faba-260	55	1	large	large	ADJ
faba-260	55	2	companies	company	NOUN
faba-260	55	3	tend	tend	VERB
faba-260	55	4	to	to	PART
faba-260	55	5	attract	attract	VERB
faba-260	55	6	more	more	ADJ
faba-260	55	7	attention	attention	NOUN
faba-260	55	8	from	from	ADP
faba-260	55	9	the	the	DET
faba-260	55	10	public	public	NOUN
faba-260	55	11	and	and	CCONJ
faba-260	55	12	regulators	regulator	NOUN
faba-260	55	13	,	,	PUNCT
faba-260	55	14	which	which	PRON
faba-260	55	15	may	may	AUX
faba-260	55	16	make	make	VERB
faba-260	55	17	them	they	PRON
faba-260	55	18	more	more	ADV
faba-260	55	19	cautious	cautious	ADJ
faba-260	55	20	in	in	ADP
faba-260	55	21	applying	apply	VERB
faba-260	55	22	tax	tax	NOUN
faba-260	55	23	avoidance	avoidance	NOUN
faba-260	55	24	strategies	strategy	NOUN
faba-260	55	25	.	.	PUNCT
faba-260	56	1	in	in	ADP
faba-260	56	2	contrast	contrast	NOUN
faba-260	56	3	,	,	PUNCT
faba-260	56	4	smaller	small	ADJ
faba-260	56	5	companies	company	NOUN
faba-260	56	6	may	may	AUX
faba-260	56	7	have	have	VERB
faba-260	56	8	greater	great	ADJ
faba-260	56	9	flexibility	flexibility	NOUN
faba-260	56	10	in	in	ADP
faba-260	56	11	adopting	adopt	VERB
faba-260	56	12	such	such	ADJ
faba-260	56	13	strategies	strategy	NOUN
faba-260	56	14	due	due	ADJ
faba-260	56	15	to	to	ADP
faba-260	56	16	lower	low	ADJ
faba-260	56	17	levels	level	NOUN
faba-260	56	18	of	of	ADP
faba-260	56	19	oversight	oversight	NOUN
faba-260	56	20	.	.	PUNCT
faba-260	57	1	the	the	DET
faba-260	57	2	energy	energy	NOUN
faba-260	57	3	sector	sector	NOUN
faba-260	57	4	is	be	AUX
faba-260	57	5	one	one	NUM
faba-260	57	6	of	of	ADP
faba-260	57	7	the	the	DET
faba-260	57	8	strategic	strategic	ADJ
faba-260	57	9	sectors	sector	NOUN
faba-260	57	10	that	that	PRON
faba-260	57	11	makes	make	VERB
faba-260	57	12	a	a	DET
faba-260	57	13	significant	significant	ADJ
faba-260	57	14	contribution	contribution	NOUN
faba-260	57	15	to	to	ADP
faba-260	57	16	the	the	DET
faba-260	57	17	national	national	ADJ
faba-260	57	18	economy	economy	NOUN
faba-260	57	19	,	,	PUNCT
faba-260	57	20	but	but	CCONJ
faba-260	57	21	it	it	PRON
faba-260	57	22	also	also	ADV
faba-260	57	23	faces	face	VERB
faba-260	57	24	intense	intense	ADJ
faba-260	57	25	scrutiny	scrutiny	NOUN
faba-260	57	26	regarding	regard	VERB
faba-260	57	27	its	its	PRON
faba-260	57	28	environmental	environmental	ADJ
faba-260	57	29	impact	impact	NOUN
faba-260	57	30	.	.	PUNCT
faba-260	58	1	companies	company	NOUN
faba-260	58	2	in	in	ADP
faba-260	58	3	this	this	DET
faba-260	58	4	sector	sector	NOUN
faba-260	58	5	often	often	ADV
faba-260	58	6	have	have	VERB
faba-260	58	7	high	high	ADJ
faba-260	58	8	capital	capital	NOUN
faba-260	58	9	intensity	intensity	NOUN
faba-260	58	10	and	and	CCONJ
faba-260	58	11	are	be	AUX
faba-260	58	12	involved	involve	VERB
faba-260	58	13	in	in	ADP
faba-260	58	14	csr	csr	NOUN
faba-260	58	15	programs	program	NOUN
faba-260	58	16	as	as	ADP
faba-260	58	17	part	part	NOUN
faba-260	58	18	of	of	ADP
faba-260	58	19	efforts	effort	NOUN
faba-260	58	20	to	to	PART
faba-260	58	21	comply	comply	VERB
faba-260	58	22	with	with	ADP
faba-260	58	23	agengsriwardana	agengsriwardana	PROPN
faba-260	58	24	,	,	PUNCT
faba-260	58	25	aryani	aryani	ADJ
faba-260	58	26	,	,	PUNCT
faba-260	58	27	rani	rani	PROPN
faba-260	58	28	,	,	PUNCT
faba-260	58	29	armin	armin	PROPN
faba-260	58	30	/	/	SYM
faba-260	58	31	finance	finance	PROPN
faba-260	58	32	,	,	PUNCT
faba-260	58	33	accounting	accounting	NOUN
faba-260	58	34	and	and	CCONJ
faba-260	58	35	business	business	NOUN
faba-260	58	36	analysis	analysis	NOUN
faba-260	58	37	,	,	PUNCT
faba-260	58	38	volume	volume	NOUN
faba-260	58	39	7	7	NUM
faba-260	58	40	issue	issue	NOUN
faba-260	58	41	2	2	NUM
faba-260	58	42	,	,	PUNCT
faba-260	58	43	2025	2025	NUM
faba-260	58	44	.	.	PUNCT
faba-260	59	1	153	153	NUM
faba-260	59	2	regulations	regulation	NOUN
faba-260	59	3	and	and	CCONJ
faba-260	59	4	improve	improve	VERB
faba-260	59	5	their	their	PRON
faba-260	59	6	public	public	ADJ
faba-260	59	7	image	image	NOUN
faba-260	59	8	.	.	PUNCT
faba-260	60	1	therefore	therefore	ADV
faba-260	60	2	,	,	PUNCT
faba-260	60	3	it	it	PRON
faba-260	60	4	is	be	AUX
faba-260	60	5	important	important	ADJ
faba-260	60	6	to	to	PART
faba-260	60	7	analyze	analyze	VERB
faba-260	60	8	how	how	SCONJ
faba-260	60	9	csr	csr	NOUN
faba-260	60	10	and	and	CCONJ
faba-260	60	11	capital	capital	NOUN
faba-260	60	12	intensity	intensity	NOUN
faba-260	60	13	affect	affect	VERB
faba-260	60	14	tax	tax	NOUN
faba-260	60	15	avoidance	avoidance	NOUN
faba-260	60	16	in	in	ADP
faba-260	60	17	energy	energy	NOUN
faba-260	60	18	companies	company	NOUN
faba-260	60	19	,	,	PUNCT
faba-260	60	20	and	and	CCONJ
faba-260	60	21	whether	whether	SCONJ
faba-260	60	22	firm	firm	ADJ
faba-260	60	23	size	size	NOUN
faba-260	60	24	can	can	AUX
faba-260	60	25	moderate	moderate	VERB
faba-260	60	26	this	this	DET
faba-260	60	27	relationship	relationship	NOUN
faba-260	60	28	.	.	PUNCT
faba-260	61	1	this	this	DET
faba-260	61	2	study	study	NOUN
faba-260	61	3	focuses	focus	VERB
faba-260	61	4	on	on	ADP
faba-260	61	5	energy	energy	NOUN
faba-260	61	6	companies	company	NOUN
faba-260	61	7	listed	list	VERB
faba-260	61	8	on	on	ADP
faba-260	61	9	the	the	DET
faba-260	61	10	indonesia	indonesia	PROPN
faba-260	61	11	stock	stock	PROPN
faba-260	61	12	exchange	exchange	PROPN
faba-260	61	13	(	(	PUNCT
faba-260	61	14	idx	idx	PROPN
faba-260	61	15	)	)	PUNCT
faba-260	61	16	during	during	ADP
faba-260	61	17	the	the	DET
faba-260	61	18	period	period	NOUN
faba-260	61	19	of	of	ADP
faba-260	61	20	2021	2021	NUM
faba-260	61	21	-	-	SYM
faba-260	61	22	2023	2023	NUM
faba-260	61	23	.	.	PUNCT
faba-260	62	1	by	by	ADP
faba-260	62	2	using	use	VERB
faba-260	62	3	this	this	DET
faba-260	62	4	approach	approach	NOUN
faba-260	62	5	,	,	PUNCT
faba-260	62	6	the	the	DET
faba-260	62	7	study	study	NOUN
faba-260	62	8	aims	aim	VERB
faba-260	62	9	to	to	PART
faba-260	62	10	contribute	contribute	VERB
faba-260	62	11	to	to	ADP
faba-260	62	12	understanding	understand	VERB
faba-260	62	13	the	the	DET
faba-260	62	14	dynamics	dynamic	NOUN
faba-260	62	15	between	between	ADP
faba-260	62	16	csr	csr	PROPN
faba-260	62	17	,	,	PUNCT
faba-260	62	18	capital	capital	NOUN
faba-260	62	19	intensity	intensity	NOUN
faba-260	62	20	,	,	PUNCT
faba-260	62	21	firm	firm	ADJ
faba-260	62	22	size	size	NOUN
faba-260	62	23	,	,	PUNCT
faba-260	62	24	and	and	CCONJ
faba-260	62	25	tax	tax	NOUN
faba-260	62	26	avoidance	avoidance	NOUN
faba-260	62	27	,	,	PUNCT
faba-260	62	28	particularly	particularly	ADV
faba-260	62	29	within	within	ADP
faba-260	62	30	the	the	DET
faba-260	62	31	context	context	NOUN
faba-260	62	32	of	of	ADP
faba-260	62	33	energy	energy	NOUN
faba-260	62	34	companies	company	NOUN
faba-260	62	35	in	in	ADP
faba-260	62	36	indonesia	indonesia	PROPN
faba-260	62	37	.	.	PUNCT
faba-260	63	1	literature	literature	PROPN
faba-260	63	2	review	review	PROPN
faba-260	63	3	agency	agency	PROPN
faba-260	63	4	theory	theory	NOUN
faba-260	63	5	agency	agency	NOUN
faba-260	63	6	theory	theory	NOUN
faba-260	63	7	was	be	AUX
faba-260	63	8	first	first	ADV
faba-260	63	9	introduced	introduce	VERB
faba-260	63	10	by	by	ADP
faba-260	63	11	two	two	NUM
faba-260	63	12	economists	economist	NOUN
faba-260	63	13	,	,	PUNCT
faba-260	63	14	michael	michael	PROPN
faba-260	63	15	jensen	jensen	PROPN
faba-260	63	16	and	and	CCONJ
faba-260	63	17	william	william	PROPN
faba-260	63	18	meckling	meckling	PROPN
faba-260	63	19	,	,	PUNCT
faba-260	63	20	in	in	ADP
faba-260	63	21	their	their	PRON
faba-260	63	22	article	article	NOUN
faba-260	63	23	titled	title	VERB
faba-260	63	24	"	"	PUNCT
faba-260	63	25	theory	theory	NOUN
faba-260	63	26	of	of	ADP
faba-260	63	27	the	the	DET
faba-260	63	28	firm	firm	NOUN
faba-260	63	29	:	:	PUNCT
faba-260	63	30	managerial	managerial	ADJ
faba-260	63	31	behavior	behavior	NOUN
faba-260	63	32	,	,	PUNCT
faba-260	63	33	agency	agency	NOUN
faba-260	63	34	costs	cost	NOUN
faba-260	63	35	and	and	CCONJ
faba-260	63	36	ownership	ownership	NOUN
faba-260	63	37	structure	structure	NOUN
faba-260	63	38	"	"	PUNCT
faba-260	63	39	,	,	PUNCT
faba-260	63	40	published	publish	VERB
faba-260	63	41	in	in	ADP
faba-260	63	42	1976	1976	NUM
faba-260	63	43	.	.	PUNCT
faba-260	64	1	they	they	PRON
faba-260	64	2	developed	develop	VERB
faba-260	64	3	this	this	DET
faba-260	64	4	theory	theory	NOUN
faba-260	64	5	to	to	PART
faba-260	64	6	explain	explain	VERB
faba-260	64	7	the	the	DET
faba-260	64	8	relationship	relationship	NOUN
faba-260	64	9	between	between	ADP
faba-260	64	10	principals	principal	NOUN
faba-260	64	11	(	(	PUNCT
faba-260	64	12	owners	owner	NOUN
faba-260	64	13	)	)	PUNCT
faba-260	64	14	and	and	CCONJ
faba-260	64	15	agents	agent	NOUN
faba-260	64	16	(	(	PUNCT
faba-260	64	17	managers	manager	NOUN
faba-260	64	18	)	)	PUNCT
faba-260	64	19	within	within	ADP
faba-260	64	20	a	a	DET
faba-260	64	21	company	company	NOUN
faba-260	64	22	,	,	PUNCT
faba-260	64	23	as	as	ADV
faba-260	64	24	well	well	ADV
faba-260	64	25	as	as	ADP
faba-260	64	26	how	how	SCONJ
faba-260	64	27	conflicts	conflict	NOUN
faba-260	64	28	of	of	ADP
faba-260	64	29	interest	interest	NOUN
faba-260	64	30	between	between	ADP
faba-260	64	31	the	the	DET
faba-260	64	32	two	two	NUM
faba-260	64	33	can	can	AUX
faba-260	64	34	affect	affect	VERB
faba-260	64	35	the	the	DET
faba-260	64	36	decisions	decision	NOUN
faba-260	64	37	made	make	VERB
faba-260	64	38	,	,	PUNCT
faba-260	64	39	including	include	VERB
faba-260	64	40	in	in	ADP
faba-260	64	41	tax	tax	NOUN
faba-260	64	42	management	management	NOUN
faba-260	64	43	.	.	PUNCT
faba-260	65	1	in	in	ADP
faba-260	65	2	the	the	DET
faba-260	65	3	context	context	NOUN
faba-260	65	4	of	of	ADP
faba-260	65	5	tax	tax	NOUN
faba-260	65	6	avoidance	avoidance	NOUN
faba-260	65	7	,	,	PUNCT
faba-260	65	8	agency	agency	NOUN
faba-260	65	9	theory	theory	NOUN
faba-260	65	10	is	be	AUX
faba-260	65	11	used	use	VERB
faba-260	65	12	to	to	PART
faba-260	65	13	understand	understand	VERB
faba-260	65	14	how	how	SCONJ
faba-260	65	15	conflicts	conflict	NOUN
faba-260	65	16	of	of	ADP
faba-260	65	17	interest	interest	NOUN
faba-260	65	18	between	between	ADP
faba-260	65	19	company	company	NOUN
faba-260	65	20	owners	owner	NOUN
faba-260	65	21	and	and	CCONJ
faba-260	65	22	managers	manager	NOUN
faba-260	65	23	can	can	AUX
faba-260	65	24	influence	influence	VERB
faba-260	65	25	tax	tax	NOUN
faba-260	65	26	-	-	PUNCT
faba-260	65	27	related	relate	VERB
faba-260	65	28	decisions	decision	NOUN
faba-260	65	29	.	.	PUNCT
faba-260	66	1	the	the	DET
faba-260	66	2	owners	owner	NOUN
faba-260	66	3	of	of	ADP
faba-260	66	4	the	the	DET
faba-260	66	5	company	company	NOUN
faba-260	66	6	(	(	PUNCT
faba-260	66	7	principals	principal	NOUN
faba-260	66	8	)	)	PUNCT
faba-260	66	9	aim	aim	VERB
faba-260	66	10	to	to	PART
faba-260	66	11	maximize	maximize	VERB
faba-260	66	12	the	the	DET
faba-260	66	13	firm	firm	NOUN
faba-260	66	14	's	's	PART
faba-260	66	15	value	value	NOUN
faba-260	66	16	,	,	PUNCT
faba-260	66	17	including	include	VERB
faba-260	66	18	optimizing	optimize	VERB
faba-260	66	19	after	after	ADP
faba-260	66	20	-	-	PUNCT
faba-260	66	21	tax	tax	NOUN
faba-260	66	22	profits	profit	NOUN
faba-260	66	23	.	.	PUNCT
faba-260	67	1	however	however	ADV
faba-260	67	2	,	,	PUNCT
faba-260	67	3	managers	manager	NOUN
faba-260	67	4	(	(	PUNCT
faba-260	67	5	agents	agent	NOUN
faba-260	67	6	)	)	PUNCT
faba-260	67	7	may	may	AUX
faba-260	67	8	have	have	VERB
faba-260	67	9	different	different	ADJ
faba-260	67	10	personal	personal	ADJ
faba-260	67	11	interests	interest	NOUN
faba-260	67	12	,	,	PUNCT
faba-260	67	13	such	such	ADJ
faba-260	67	14	as	as	ADP
faba-260	67	15	reducing	reduce	VERB
faba-260	67	16	tax	tax	NOUN
faba-260	67	17	burdens	burden	NOUN
faba-260	67	18	to	to	PART
faba-260	67	19	increase	increase	VERB
faba-260	67	20	net	net	ADJ
faba-260	67	21	income	income	NOUN
faba-260	67	22	or	or	CCONJ
faba-260	67	23	improve	improve	VERB
faba-260	67	24	short	short	ADJ
faba-260	67	25	-	-	PUNCT
faba-260	67	26	term	term	NOUN
faba-260	67	27	financial	financial	ADJ
faba-260	67	28	ratios	ratio	NOUN
faba-260	67	29	that	that	PRON
faba-260	67	30	benefit	benefit	VERB
faba-260	67	31	them	they	PRON
faba-260	67	32	.	.	PUNCT
faba-260	68	1	managers	manager	NOUN
faba-260	68	2	may	may	AUX
faba-260	68	3	use	use	VERB
faba-260	68	4	tax	tax	NOUN
faba-260	68	5	avoidance	avoidance	NOUN
faba-260	68	6	strategies	strategy	NOUN
faba-260	68	7	to	to	PART
faba-260	68	8	reduce	reduce	VERB
faba-260	68	9	the	the	DET
faba-260	68	10	company	company	NOUN
faba-260	68	11	's	's	PART
faba-260	68	12	tax	tax	NOUN
faba-260	68	13	liabilities	liability	NOUN
faba-260	68	14	,	,	PUNCT
faba-260	68	15	which	which	PRON
faba-260	68	16	in	in	ADP
faba-260	68	17	turn	turn	NOUN
faba-260	68	18	can	can	AUX
faba-260	68	19	increase	increase	VERB
faba-260	68	20	reported	report	VERB
faba-260	68	21	profits	profit	NOUN
faba-260	68	22	and	and	CCONJ
faba-260	68	23	bonuses	bonus	NOUN
faba-260	68	24	.	.	PUNCT
faba-260	69	1	however	however	ADV
faba-260	69	2	,	,	PUNCT
faba-260	69	3	this	this	PRON
faba-260	69	4	may	may	AUX
faba-260	69	5	not	not	PART
faba-260	69	6	always	always	ADV
faba-260	69	7	be	be	AUX
faba-260	69	8	beneficial	beneficial	ADJ
faba-260	69	9	for	for	ADP
faba-260	69	10	the	the	DET
faba-260	69	11	owners	owner	NOUN
faba-260	69	12	in	in	ADP
faba-260	69	13	the	the	DET
faba-260	69	14	long	long	ADJ
faba-260	69	15	term	term	NOUN
faba-260	69	16	,	,	PUNCT
faba-260	69	17	especially	especially	ADV
faba-260	69	18	if	if	SCONJ
faba-260	69	19	the	the	DET
faba-260	69	20	consequences	consequence	NOUN
faba-260	69	21	of	of	ADP
faba-260	69	22	tax	tax	NOUN
faba-260	69	23	avoidance	avoidance	NOUN
faba-260	69	24	harm	harm	NOUN
faba-260	69	25	the	the	DET
faba-260	69	26	company	company	NOUN
faba-260	69	27	’s	’s	PART
faba-260	69	28	reputation	reputation	NOUN
faba-260	69	29	or	or	CCONJ
faba-260	69	30	trigger	trigger	NOUN
faba-260	69	31	penalties	penalty	NOUN
faba-260	69	32	from	from	ADP
faba-260	69	33	tax	tax	NOUN
faba-260	69	34	authorities	authority	NOUN
faba-260	69	35	.	.	PUNCT
faba-260	70	1	legitimacy	legitimacy	NOUN
faba-260	70	2	theory	theory	NOUN
faba-260	70	3	legitimacy	legitimacy	NOUN
faba-260	70	4	theory	theory	NOUN
faba-260	70	5	was	be	AUX
faba-260	70	6	first	first	ADV
faba-260	70	7	proposed	propose	VERB
faba-260	70	8	by	by	ADP
faba-260	70	9	dowling	dowle	VERB
faba-260	70	10	and	and	CCONJ
faba-260	70	11	pfeffer	pfeffer	PROPN
faba-260	70	12	(	(	PUNCT
faba-260	70	13	1975	1975	NUM
faba-260	70	14	)	)	PUNCT
faba-260	70	15	.	.	PUNCT
faba-260	71	1	this	this	DET
faba-260	71	2	theory	theory	NOUN
faba-260	71	3	explains	explain	VERB
faba-260	71	4	that	that	SCONJ
faba-260	71	5	organizations	organization	NOUN
faba-260	71	6	seek	seek	VERB
faba-260	71	7	to	to	PART
faba-260	71	8	gain	gain	VERB
faba-260	71	9	social	social	ADJ
faba-260	71	10	legitimacy	legitimacy	NOUN
faba-260	71	11	by	by	ADP
faba-260	71	12	aligning	align	VERB
faba-260	71	13	their	their	PRON
faba-260	71	14	practices	practice	NOUN
faba-260	71	15	and	and	CCONJ
faba-260	71	16	values	value	NOUN
faba-260	71	17	with	with	ADP
faba-260	71	18	the	the	DET
faba-260	71	19	expectations	expectation	NOUN
faba-260	71	20	and	and	CCONJ
faba-260	71	21	norms	norm	NOUN
faba-260	71	22	that	that	PRON
faba-260	71	23	prevail	prevail	VERB
faba-260	71	24	in	in	ADP
faba-260	71	25	society	society	NOUN
faba-260	71	26	.	.	PUNCT
faba-260	72	1	legitimacy	legitimacy	NOUN
faba-260	72	2	is	be	AUX
faba-260	72	3	crucial	crucial	ADJ
faba-260	72	4	for	for	ADP
faba-260	72	5	the	the	DET
faba-260	72	6	survival	survival	NOUN
faba-260	72	7	and	and	CCONJ
faba-260	72	8	stability	stability	NOUN
faba-260	72	9	of	of	ADP
faba-260	72	10	an	an	DET
faba-260	72	11	organization	organization	NOUN
faba-260	72	12	because	because	SCONJ
faba-260	72	13	society	society	NOUN
faba-260	72	14	,	,	PUNCT
faba-260	72	15	stakeholders	stakeholder	NOUN
faba-260	72	16	,	,	PUNCT
faba-260	72	17	and	and	CCONJ
faba-260	72	18	the	the	DET
faba-260	72	19	government	government	NOUN
faba-260	72	20	are	be	AUX
faba-260	72	21	more	more	ADV
faba-260	72	22	likely	likely	ADJ
faba-260	72	23	to	to	PART
faba-260	72	24	support	support	VERB
faba-260	72	25	companies	company	NOUN
faba-260	72	26	that	that	PRON
faba-260	72	27	are	be	AUX
faba-260	72	28	considered	consider	VERB
faba-260	72	29	to	to	PART
faba-260	72	30	meet	meet	VERB
faba-260	72	31	social	social	ADJ
faba-260	72	32	expectations	expectation	NOUN
faba-260	72	33	.	.	PUNCT
faba-260	73	1	legitimacy	legitimacy	NOUN
faba-260	73	2	theory	theory	NOUN
faba-260	73	3	is	be	AUX
faba-260	73	4	related	relate	VERB
faba-260	73	5	to	to	ADP
faba-260	73	6	a	a	DET
faba-260	73	7	company	company	NOUN
faba-260	73	8	's	's	PART
faba-260	73	9	efforts	effort	NOUN
faba-260	73	10	to	to	PART
faba-260	73	11	enhance	enhance	VERB
faba-260	73	12	public	public	ADJ
faba-260	73	13	trust	trust	NOUN
faba-260	73	14	in	in	ADP
faba-260	73	15	its	its	PRON
faba-260	73	16	operations	operation	NOUN
faba-260	73	17	(	(	PUNCT
faba-260	73	18	rani	rani	PROPN
faba-260	73	19	et	et	PROPN
faba-260	73	20	al	al	PROPN
faba-260	73	21	.	.	PROPN
faba-260	73	22	2024	2024	NUM
faba-260	73	23	)	)	PUNCT
faba-260	73	24	.	.	PUNCT
faba-260	74	1	legitimacy	legitimacy	NOUN
faba-260	74	2	theory	theory	NOUN
faba-260	74	3	helps	help	VERB
faba-260	74	4	explain	explain	VERB
faba-260	74	5	how	how	SCONJ
faba-260	74	6	companies	company	NOUN
faba-260	74	7	strive	strive	VERB
faba-260	74	8	to	to	PART
faba-260	74	9	maintain	maintain	VERB
faba-260	74	10	or	or	CCONJ
faba-260	74	11	gain	gain	VERB
faba-260	74	12	legitimacy	legitimacy	NOUN
faba-260	74	13	by	by	ADP
faba-260	74	14	demonstrating	demonstrate	VERB
faba-260	74	15	that	that	SCONJ
faba-260	74	16	they	they	PRON
faba-260	74	17	are	be	AUX
faba-260	74	18	acting	act	VERB
faba-260	74	19	in	in	ADP
faba-260	74	20	accordance	accordance	NOUN
faba-260	74	21	with	with	ADP
faba-260	74	22	accepted	accept	VERB
faba-260	74	23	social	social	ADJ
faba-260	74	24	norms	norm	NOUN
faba-260	74	25	,	,	PUNCT
faba-260	74	26	including	include	VERB
faba-260	74	27	in	in	ADP
faba-260	74	28	terms	term	NOUN
faba-260	74	29	of	of	ADP
faba-260	74	30	tax	tax	NOUN
faba-260	74	31	compliance	compliance	NOUN
faba-260	74	32	.	.	PUNCT
faba-260	75	1	aggressive	aggressive	ADJ
faba-260	75	2	tax	tax	NOUN
faba-260	75	3	avoidance	avoidance	NOUN
faba-260	75	4	risks	risk	VERB
faba-260	75	5	damaging	damage	VERB
faba-260	75	6	a	a	DET
faba-260	75	7	company	company	NOUN
faba-260	75	8	's	's	PART
faba-260	75	9	legitimacy	legitimacy	NOUN
faba-260	75	10	,	,	PUNCT
faba-260	75	11	as	as	SCONJ
faba-260	75	12	society	society	NOUN
faba-260	75	13	and	and	CCONJ
faba-260	75	14	governments	government	NOUN
faba-260	75	15	increasingly	increasingly	ADV
faba-260	75	16	demand	demand	VERB
faba-260	75	17	companies	company	NOUN
faba-260	75	18	to	to	PART
faba-260	75	19	be	be	AUX
faba-260	75	20	responsible	responsible	ADJ
faba-260	75	21	in	in	ADP
faba-260	75	22	fulfilling	fulfil	VERB
faba-260	75	23	their	their	PRON
faba-260	75	24	tax	tax	NOUN
faba-260	75	25	obligations	obligation	NOUN
faba-260	75	26	.	.	PUNCT
faba-260	76	1	therefore	therefore	ADV
faba-260	76	2	,	,	PUNCT
faba-260	76	3	companies	company	NOUN
faba-260	76	4	that	that	PRON
faba-260	76	5	want	want	VERB
faba-260	76	6	to	to	PART
faba-260	76	7	maintain	maintain	VERB
faba-260	76	8	their	their	PRON
faba-260	76	9	reputation	reputation	NOUN
faba-260	76	10	and	and	CCONJ
faba-260	76	11	legitimacy	legitimacy	NOUN
faba-260	76	12	are	be	AUX
faba-260	76	13	likely	likely	ADJ
faba-260	76	14	to	to	PART
faba-260	76	15	avoid	avoid	VERB
faba-260	76	16	tax	tax	NOUN
faba-260	76	17	avoidance	avoidance	NOUN
faba-260	76	18	practices	practice	NOUN
faba-260	76	19	that	that	PRON
faba-260	76	20	could	could	AUX
faba-260	76	21	decrease	decrease	VERB
faba-260	76	22	public	public	ADJ
faba-260	76	23	trust	trust	PROPN
faba-260	76	24	.	.	PUNCT
faba-260	77	1	tax	tax	NOUN
faba-260	77	2	avoidance	avoidance	NOUN
faba-260	77	3	tax	tax	NOUN
faba-260	77	4	avoidance	avoidance	NOUN
faba-260	77	5	reflects	reflect	VERB
faba-260	77	6	a	a	DET
faba-260	77	7	company	company	NOUN
faba-260	77	8	's	's	PART
faba-260	77	9	efforts	effort	NOUN
faba-260	77	10	to	to	PART
faba-260	77	11	manage	manage	VERB
faba-260	77	12	its	its	PRON
faba-260	77	13	tax	tax	NOUN
faba-260	77	14	obligations	obligation	NOUN
faba-260	77	15	efficiently	efficiently	ADV
faba-260	77	16	by	by	ADP
faba-260	77	17	exploiting	exploit	VERB
faba-260	77	18	existing	exist	VERB
faba-260	77	19	legal	legal	ADJ
faba-260	77	20	loopholes	loophole	NOUN
faba-260	77	21	.	.	PUNCT
faba-260	78	1	according	accord	VERB
faba-260	78	2	to	to	ADP
faba-260	78	3	firmansyah	firmansyah	NOUN
faba-260	78	4	and	and	CCONJ
faba-260	78	5	triastie	triastie	PROPN
faba-260	78	6	(	(	PUNCT
faba-260	78	7	2021	2021	NUM
faba-260	78	8	)	)	PUNCT
faba-260	78	9	,	,	PUNCT
faba-260	78	10	tax	tax	NOUN
faba-260	78	11	avoidance	avoidance	NOUN
faba-260	78	12	is	be	AUX
faba-260	78	13	a	a	DET
faba-260	78	14	series	series	NOUN
faba-260	78	15	of	of	ADP
faba-260	78	16	tax	tax	NOUN
faba-260	78	17	planning	planning	NOUN
faba-260	78	18	actions	action	NOUN
faba-260	78	19	taken	take	VERB
faba-260	78	20	by	by	ADP
faba-260	78	21	a	a	DET
faba-260	78	22	company	company	NOUN
faba-260	78	23	to	to	PART
faba-260	78	24	reduce	reduce	VERB
faba-260	78	25	its	its	PRON
faba-260	78	26	tax	tax	NOUN
faba-260	78	27	burden	burden	NOUN
faba-260	78	28	by	by	ADP
faba-260	78	29	utilizing	utilize	VERB
faba-260	78	30	opportunities	opportunity	NOUN
faba-260	78	31	or	or	CCONJ
faba-260	78	32	gaps	gap	NOUN
faba-260	78	33	in	in	ADP
faba-260	78	34	the	the	DET
faba-260	78	35	applicable	applicable	ADJ
faba-260	78	36	laws	law	NOUN
faba-260	78	37	and	and	CCONJ
faba-260	78	38	regulations	regulation	NOUN
faba-260	78	39	.	.	PUNCT
faba-260	79	1	in	in	ADP
faba-260	79	2	this	this	DET
faba-260	79	3	study	study	NOUN
faba-260	79	4	,	,	PUNCT
faba-260	79	5	tax	tax	NOUN
faba-260	79	6	avoidance	avoidance	NOUN
faba-260	79	7	is	be	AUX
faba-260	79	8	measured	measure	VERB
faba-260	79	9	using	use	VERB
faba-260	79	10	cetr	cetr	NOUN
faba-260	79	11	(	(	PUNCT
faba-260	79	12	cash	cash	NOUN
faba-260	79	13	effective	effective	ADJ
faba-260	79	14	tax	tax	NOUN
faba-260	79	15	rate	rate	NOUN
faba-260	79	16	)	)	PUNCT
faba-260	79	17	.	.	PUNCT
faba-260	80	1	a	a	DET
faba-260	80	2	high	high	ADJ
faba-260	80	3	cetr	cetr	NOUN
faba-260	80	4	percentage	percentage	NOUN
faba-260	80	5	indicates	indicate	VERB
faba-260	80	6	that	that	SCONJ
faba-260	80	7	the	the	DET
faba-260	80	8	company	company	NOUN
faba-260	80	9	has	have	VERB
faba-260	80	10	a	a	DET
faba-260	80	11	low	low	ADJ
faba-260	80	12	level	level	NOUN
faba-260	80	13	of	of	ADP
faba-260	80	14	tax	tax	NOUN
faba-260	80	15	avoidance	avoidance	NOUN
faba-260	80	16	,	,	PUNCT
faba-260	80	17	and	and	CCONJ
faba-260	80	18	conversely	conversely	ADV
faba-260	80	19	,	,	PUNCT
faba-260	80	20	if	if	SCONJ
faba-260	80	21	the	the	DET
faba-260	80	22	cetr	cetr	NOUN
faba-260	80	23	percentage	percentage	NOUN
faba-260	80	24	is	be	AUX
faba-260	80	25	low	low	ADJ
faba-260	80	26	,	,	PUNCT
faba-260	80	27	it	it	PRON
faba-260	80	28	suggests	suggest	VERB
faba-260	80	29	a	a	DET
faba-260	80	30	higher	high	ADJ
faba-260	80	31	potential	potential	NOUN
faba-260	80	32	for	for	ADP
faba-260	80	33	tax	tax	NOUN
faba-260	80	34	avoidance	avoidance	NOUN
faba-260	80	35	practices	practice	NOUN
faba-260	80	36	by	by	ADP
faba-260	80	37	the	the	DET
faba-260	80	38	company	company	NOUN
faba-260	80	39	(	(	PUNCT
faba-260	80	40	dewinta	dewinta	ADJ
faba-260	80	41	and	and	CCONJ
faba-260	80	42	setiawan	setiawan	PROPN
faba-260	80	43	2016	2016	NUM
faba-260	80	44	)	)	PUNCT
faba-260	80	45	.	.	PUNCT
faba-260	81	1	the	the	DET
faba-260	81	2	cetr	cetr	NOUN
faba-260	81	3	formula	formula	NOUN
faba-260	81	4	is	be	AUX
faba-260	81	5	as	as	SCONJ
faba-260	81	6	follows	follow	VERB
faba-260	81	7	(	(	PUNCT
faba-260	81	8	amiah	amiah	PROPN
faba-260	81	9	2022	2022	NUM
faba-260	81	10	):	):	PUNCT
faba-260	81	11	cetr	cetr	NOUN
faba-260	81	12	=	=	PUNCT
faba-260	81	13	cash	cash	NOUN
faba-260	81	14	tax	tax	NOUN
faba-260	81	15	paid	pay	VERB
faba-260	81	16	pre	pre	ADJ
faba-260	81	17	−	−	PROPN
faba-260	81	18	tax	tax	NOUN
faba-260	81	19	income	income	NOUN
faba-260	81	20	(	(	PUNCT
faba-260	81	21	1	1	X
faba-260	81	22	)	)	PUNCT
faba-260	81	23	corporate	corporate	ADJ
faba-260	81	24	social	social	ADJ
faba-260	81	25	responsibility	responsibility	NOUN
faba-260	81	26	corporate	corporate	ADJ
faba-260	81	27	social	social	ADJ
faba-260	81	28	responsibility	responsibility	NOUN
faba-260	81	29	(	(	PUNCT
faba-260	81	30	csr	csr	NOUN
faba-260	81	31	)	)	PUNCT
faba-260	81	32	represents	represent	VERB
faba-260	81	33	the	the	DET
faba-260	81	34	deep	deep	ADJ
faba-260	81	35	commitment	commitment	NOUN
faba-260	81	36	of	of	ADP
faba-260	81	37	the	the	DET
faba-260	81	38	business	business	NOUN
faba-260	81	39	world	world	NOUN
faba-260	81	40	to	to	ADP
faba-260	81	41	sustainability	sustainability	NOUN
faba-260	81	42	and	and	CCONJ
faba-260	81	43	ethics	ethic	NOUN
faba-260	81	44	.	.	PUNCT
faba-260	82	1	according	accord	VERB
faba-260	82	2	to	to	ADP
faba-260	82	3	rosyati	rosyati	PROPN
faba-260	82	4	et	et	PROPN
faba-260	82	5	al	al	PROPN
faba-260	82	6	.	.	PROPN
faba-260	83	1	(	(	PUNCT
faba-260	83	2	2023	2023	NUM
faba-260	83	3	)	)	PUNCT
faba-260	83	4	,	,	PUNCT
faba-260	83	5	"	"	PUNCT
faba-260	83	6	social	social	ADJ
faba-260	83	7	responsibility	responsibility	NOUN
faba-260	83	8	(	(	PUNCT
faba-260	83	9	csr	csr	NOUN
faba-260	83	10	)	)	PUNCT
faba-260	83	11	is	be	AUX
faba-260	83	12	an	an	DET
faba-260	83	13	organization	organization	NOUN
faba-260	83	14	's	's	PART
faba-260	83	15	business	business	NOUN
faba-260	83	16	operation	operation	NOUN
faba-260	83	17	that	that	PRON
faba-260	83	18	not	not	PART
faba-260	83	19	only	only	ADV
faba-260	83	20	aims	aim	VERB
faba-260	83	21	to	to	PART
faba-260	83	22	generate	generate	VERB
faba-260	83	23	financial	financial	ADJ
faba-260	83	24	profit	profit	NOUN
faba-260	83	25	but	but	CCONJ
faba-260	83	26	also	also	ADV
faba-260	83	27	demonstrates	demonstrate	VERB
faba-260	83	28	a	a	DET
faba-260	83	29	commitment	commitment	NOUN
faba-260	83	30	to	to	ADP
faba-260	83	31	social	social	ADJ
faba-260	83	32	,	,	PUNCT
faba-260	83	33	economic	economic	ADJ
faba-260	83	34	,	,	PUNCT
faba-260	83	35	and	and	CCONJ
faba-260	83	36	environmental	environmental	ADJ
faba-260	83	37	development	development	NOUN
faba-260	83	38	,	,	PUNCT
faba-260	83	39	as	as	ADV
faba-260	83	40	well	well	ADV
faba-260	83	41	as	as	ADP
faba-260	83	42	to	to	ADP
faba-260	83	43	the	the	DET
faba-260	83	44	surrounding	surround	VERB
faba-260	83	45	community	community	NOUN
faba-260	83	46	,	,	PUNCT
faba-260	83	47	in	in	ADP
faba-260	83	48	a	a	DET
faba-260	83	49	holistic	holistic	ADJ
faba-260	83	50	,	,	PUNCT
faba-260	83	51	institutionalized	institutionalize	VERB
faba-260	83	52	,	,	PUNCT
faba-260	83	53	and	and	CCONJ
faba-260	83	54	sustainable	sustainable	ADJ
faba-260	83	55	manner	manner	NOUN
faba-260	83	56	.	.	PUNCT
faba-260	83	57	"	"	PUNCT
faba-260	84	1	csr	csr	NOUN
faba-260	84	2	disclosure	disclosure	NOUN
faba-260	84	3	is	be	AUX
faba-260	84	4	guided	guide	VERB
faba-260	84	5	by	by	ADP
faba-260	84	6	applicable	applicable	ADJ
faba-260	84	7	standards	standard	NOUN
faba-260	84	8	,	,	PUNCT
faba-260	84	9	namely	namely	ADV
faba-260	84	10	the	the	DET
faba-260	84	11	global	global	ADJ
faba-260	84	12	reporting	reporting	NOUN
faba-260	84	13	initiative	initiative	NOUN
faba-260	84	14	(	(	PUNCT
faba-260	84	15	gri	gri	PROPN
faba-260	84	16	)	)	PUNCT
faba-260	84	17	.	.	PUNCT
faba-260	85	1	in	in	ADP
faba-260	85	2	this	this	DET
faba-260	85	3	study	study	NOUN
faba-260	85	4	,	,	PUNCT
faba-260	85	5	the	the	DET
faba-260	85	6	researcher	researcher	NOUN
faba-260	85	7	used	use	VERB
faba-260	85	8	the	the	DET
faba-260	85	9	gri	gri	PROPN
faba-260	85	10	standards	standard	NOUN
faba-260	85	11	2021	2021	NUM
faba-260	85	12	guidelines	guideline	NOUN
faba-260	85	13	as	as	ADP
faba-260	85	14	a	a	DET
faba-260	85	15	reference	reference	NOUN
faba-260	85	16	for	for	ADP
faba-260	85	17	csr	csr	NOUN
faba-260	85	18	reporting	reporting	NOUN
faba-260	85	19	disclosure	disclosure	NOUN
faba-260	85	20	.	.	PUNCT
faba-260	86	1	the	the	DET
faba-260	86	2	sustainability	sustainability	NOUN
faba-260	86	3	report	report	NOUN
faba-260	86	4	encompasses	encompass	VERB
faba-260	86	5	economic	economic	ADJ
faba-260	86	6	,	,	PUNCT
faba-260	86	7	social	social	ADJ
faba-260	86	8	,	,	PUNCT
faba-260	86	9	and	and	CCONJ
faba-260	86	10	environmental	environmental	ADJ
faba-260	86	11	aspects	aspect	NOUN
faba-260	86	12	,	,	PUNCT
faba-260	86	13	while	while	SCONJ
faba-260	86	14	agengsriwardana	agengsriwardana	PROPN
faba-260	86	15	,	,	PUNCT
faba-260	86	16	aryani	aryani	ADJ
faba-260	86	17	,	,	PUNCT
faba-260	86	18	rani	rani	PROPN
faba-260	86	19	,	,	PUNCT
faba-260	86	20	armin	armin	PROPN
faba-260	86	21	/	/	SYM
faba-260	86	22	finance	finance	PROPN
faba-260	86	23	,	,	PUNCT
faba-260	86	24	accounting	accounting	NOUN
faba-260	86	25	and	and	CCONJ
faba-260	86	26	business	business	NOUN
faba-260	86	27	analysis	analysis	NOUN
faba-260	86	28	,	,	PUNCT
faba-260	86	29	volume	volume	NOUN
faba-260	86	30	7	7	NUM
faba-260	86	31	issue	issue	NOUN
faba-260	86	32	2	2	NUM
faba-260	86	33	,	,	PUNCT
faba-260	86	34	2025	2025	NUM
faba-260	86	35	.	.	PUNCT
faba-260	87	1	154	154	NUM
faba-260	87	2	highlighting	highlighting	NOUN
faba-260	87	3	performance	performance	NOUN
faba-260	87	4	and	and	CCONJ
faba-260	87	5	activities	activity	NOUN
faba-260	87	6	related	relate	VERB
faba-260	87	7	to	to	ADP
faba-260	87	8	sustainable	sustainable	ADJ
faba-260	87	9	product	product	NOUN
faba-260	87	10	development	development	NOUN
faba-260	87	11	.	.	PUNCT
faba-260	88	1	corporate	corporate	ADJ
faba-260	88	2	social	social	ADJ
faba-260	88	3	responsibility	responsibility	NOUN
faba-260	88	4	(	(	PUNCT
faba-260	88	5	csr	csr	NOUN
faba-260	88	6	)	)	PUNCT
faba-260	88	7	disclosure	disclosure	NOUN
faba-260	88	8	is	be	AUX
faba-260	88	9	measured	measure	VERB
faba-260	88	10	by	by	ADP
faba-260	88	11	assigning	assign	VERB
faba-260	88	12	a	a	DET
faba-260	88	13	score	score	NOUN
faba-260	88	14	of	of	ADP
faba-260	88	15	1	1	NUM
faba-260	88	16	for	for	ADP
faba-260	88	17	each	each	DET
faba-260	88	18	csr	csr	NOUN
faba-260	88	19	disclosure	disclosure	NOUN
faba-260	88	20	item	item	NOUN
faba-260	88	21	that	that	PRON
faba-260	88	22	meets	meet	VERB
faba-260	88	23	the	the	DET
faba-260	88	24	specified	specify	VERB
faba-260	88	25	criteria	criterion	NOUN
faba-260	88	26	.	.	PUNCT
faba-260	89	1	the	the	DET
faba-260	89	2	scores	score	NOUN
faba-260	89	3	for	for	ADP
faba-260	89	4	each	each	DET
faba-260	89	5	item	item	NOUN
faba-260	89	6	are	be	AUX
faba-260	89	7	then	then	ADV
faba-260	89	8	summed	sum	VERB
faba-260	89	9	to	to	PART
faba-260	89	10	obtain	obtain	VERB
faba-260	89	11	the	the	DET
faba-260	89	12	total	total	ADJ
faba-260	89	13	score	score	NOUN
faba-260	89	14	for	for	ADP
faba-260	89	15	each	each	DET
faba-260	89	16	company	company	NOUN
faba-260	89	17	.	.	PUNCT
faba-260	90	1	the	the	DET
faba-260	90	2	formula	formula	NOUN
faba-260	90	3	for	for	ADP
faba-260	90	4	calculating	calculate	VERB
faba-260	90	5	csr	csr	NOUN
faba-260	90	6	is	be	AUX
faba-260	90	7	as	as	SCONJ
faba-260	90	8	follows	follow	VERB
faba-260	90	9	(	(	PUNCT
faba-260	90	10	ardini	ardini	ADJ
faba-260	90	11	2023	2023	NUM
faba-260	90	12	):	):	PUNCT
faba-260	90	13	csrij	csrij	ADV
faba-260	90	14	=	=	PUNCT
faba-260	90	15	∑	∑	PUNCT
faba-260	90	16	xij	xij	PROPN
faba-260	90	17	nj	nj	PROPN
faba-260	90	18	(	(	PUNCT
faba-260	90	19	2	2	NUM
faba-260	90	20	)	)	PUNCT
faba-260	90	21	explanation	explanation	NOUN
faba-260	90	22	:	:	PUNCT
faba-260	90	23	csrij	csrij	VERB
faba-260	90	24	corporate	corporate	ADJ
faba-260	90	25	social	social	ADJ
faba-260	90	26	responsibility	responsibility	NOUN
faba-260	90	27	disclosure	disclosure	NOUN
faba-260	90	28	index	index	PROPN
faba-260	90	29	-	-	PUNCT
faba-260	90	30	j	j	PROPN
faba-260	90	31	σxij	σxij	PROPN
faba-260	90	32	a	a	DET
faba-260	90	33	dummy	dummy	ADJ
faba-260	90	34	variable	variable	NOUN
faba-260	90	35	assigns	assign	VERB
faba-260	90	36	a	a	DET
faba-260	90	37	value	value	NOUN
faba-260	90	38	of	of	ADP
faba-260	90	39	1	1	NUM
faba-260	90	40	if	if	SCONJ
faba-260	90	41	an	an	DET
faba-260	90	42	item	item	NOUN
faba-260	90	43	is	be	AUX
faba-260	90	44	disclosed	disclose	VERB
faba-260	90	45	and	and	CCONJ
faba-260	90	46	a	a	DET
faba-260	90	47	value	value	NOUN
faba-260	90	48	of	of	ADP
faba-260	90	49	0	0	NUM
faba-260	90	50	if	if	SCONJ
faba-260	90	51	the	the	DET
faba-260	90	52	item	item	NOUN
faba-260	90	53	is	be	AUX
faba-260	90	54	not	not	PART
faba-260	90	55	disclosed	disclose	VERB
faba-260	90	56	.	.	PUNCT
faba-260	91	1	nj	nj	PROPN
faba-260	91	2	the	the	DET
faba-260	91	3	number	number	NOUN
faba-260	91	4	of	of	ADP
faba-260	91	5	items	item	NOUN
faba-260	91	6	per	per	ADP
faba-260	91	7	indicator	indicator	NOUN
faba-260	91	8	disclosed	disclose	VERB
faba-260	91	9	by	by	ADP
faba-260	91	10	company	company	NOUN
faba-260	91	11	j	j	PROPN
faba-260	91	12	capital	capital	PROPN
faba-260	91	13	intensity	intensity	NOUN
faba-260	91	14	according	accord	VERB
faba-260	91	15	to	to	ADP
faba-260	91	16	wardila	wardila	PROPN
faba-260	91	17	et	et	PROPN
faba-260	91	18	al	al	PROPN
faba-260	91	19	.	.	PROPN
faba-260	91	20	(	(	PUNCT
faba-260	91	21	2023	2023	NUM
faba-260	91	22	)	)	PUNCT
faba-260	92	1	,	,	PUNCT
faba-260	92	2	capital	capital	NOUN
faba-260	92	3	intensity	intensity	NOUN
faba-260	92	4	refers	refer	VERB
faba-260	92	5	to	to	ADP
faba-260	92	6	the	the	DET
faba-260	92	7	capital	capital	NOUN
faba-260	92	8	investment	investment	NOUN
faba-260	92	9	activities	activity	NOUN
faba-260	92	10	undertaken	undertake	VERB
faba-260	92	11	by	by	ADP
faba-260	92	12	a	a	DET
faba-260	92	13	company	company	NOUN
faba-260	92	14	,	,	PUNCT
faba-260	92	15	which	which	PRON
faba-260	92	16	are	be	AUX
faba-260	92	17	then	then	ADV
faba-260	92	18	associated	associate	VERB
faba-260	92	19	with	with	ADP
faba-260	92	20	investments	investment	NOUN
faba-260	92	21	in	in	ADP
faba-260	92	22	fixed	fix	VERB
faba-260	92	23	assets	asset	NOUN
faba-260	92	24	.	.	PUNCT
faba-260	93	1	meanwhile	meanwhile	ADV
faba-260	93	2	,	,	PUNCT
faba-260	93	3	firmansyah	firmansyah	PROPN
faba-260	93	4	et	et	PROPN
faba-260	93	5	al	al	PROPN
faba-260	93	6	.	.	PROPN
faba-260	94	1	(	(	PUNCT
faba-260	94	2	2021	2021	NUM
faba-260	94	3	)	)	PUNCT
faba-260	94	4	describe	describe	VERB
faba-260	94	5	capital	capital	NOUN
faba-260	94	6	intensity	intensity	NOUN
faba-260	94	7	as	as	ADP
faba-260	94	8	a	a	DET
faba-260	94	9	representation	representation	NOUN
faba-260	94	10	of	of	ADP
faba-260	94	11	the	the	DET
faba-260	94	12	proportion	proportion	NOUN
faba-260	94	13	of	of	ADP
faba-260	94	14	fixed	fix	VERB
faba-260	94	15	asset	asset	NOUN
faba-260	94	16	investment	investment	NOUN
faba-260	94	17	relative	relative	ADJ
faba-260	94	18	to	to	ADP
faba-260	94	19	the	the	DET
faba-260	94	20	company	company	NOUN
faba-260	94	21	's	's	PART
faba-260	94	22	total	total	ADJ
faba-260	94	23	assets	asset	NOUN
faba-260	94	24	.	.	PUNCT
faba-260	95	1	capital	capital	NOUN
faba-260	95	2	intensity	intensity	NOUN
faba-260	95	3	reflects	reflect	VERB
faba-260	95	4	how	how	SCONJ
faba-260	95	5	effectively	effectively	ADV
faba-260	95	6	a	a	DET
faba-260	95	7	company	company	NOUN
faba-260	95	8	utilizes	utilize	VERB
faba-260	95	9	its	its	PRON
faba-260	95	10	assets	asset	NOUN
faba-260	95	11	to	to	PART
faba-260	95	12	generate	generate	VERB
faba-260	95	13	revenue	revenue	NOUN
faba-260	95	14	.	.	PUNCT
faba-260	96	1	with	with	ADP
faba-260	96	2	high	high	ADJ
faba-260	96	3	profitability	profitability	NOUN
faba-260	96	4	,	,	PUNCT
faba-260	96	5	a	a	DET
faba-260	96	6	company	company	NOUN
faba-260	96	7	can	can	AUX
faba-260	96	8	implement	implement	VERB
faba-260	96	9	tax	tax	NOUN
faba-260	96	10	management	management	NOUN
faba-260	96	11	strategies	strategy	NOUN
faba-260	96	12	to	to	PART
faba-260	96	13	reduce	reduce	VERB
faba-260	96	14	its	its	PRON
faba-260	96	15	tax	tax	NOUN
faba-260	96	16	liabilities	liability	NOUN
faba-260	96	17	,	,	PUNCT
faba-260	96	18	including	include	VERB
faba-260	96	19	leveraging	leverage	VERB
faba-260	96	20	assets	asset	NOUN
faba-260	96	21	to	to	PART
faba-260	96	22	enhance	enhance	VERB
faba-260	96	23	corporate	corporate	ADJ
faba-260	96	24	earnings	earning	NOUN
faba-260	96	25	(	(	PUNCT
faba-260	96	26	marsahala	marsahala	NOUN
faba-260	96	27	et	et	NOUN
faba-260	96	28	al.2020	al.2020	PROPN
faba-260	96	29	)	)	PUNCT
faba-260	96	30	.	.	PUNCT
faba-260	97	1	the	the	DET
faba-260	97	2	formula	formula	NOUN
faba-260	97	3	for	for	ADP
faba-260	97	4	capital	capital	NOUN
faba-260	97	5	intensity	intensity	NOUN
faba-260	97	6	used	use	VERB
faba-260	97	7	in	in	ADP
faba-260	97	8	this	this	DET
faba-260	97	9	study	study	NOUN
faba-260	97	10	(	(	PUNCT
faba-260	97	11	amiah	amiah	PROPN
faba-260	97	12	2022	2022	NUM
faba-260	97	13	)	)	PUNCT
faba-260	97	14	is	be	AUX
faba-260	97	15	as	as	SCONJ
faba-260	97	16	follows	follow	VERB
faba-260	97	17	:	:	PUNCT
faba-260	97	18	ci	ci	NOUN
faba-260	97	19	=	=	PUNCT
faba-260	97	20	fixed	fix	VERB
faba-260	97	21	assets	asset	NOUN
faba-260	97	22	total	total	ADJ
faba-260	97	23	assets	asset	NOUN
faba-260	97	24	(	(	PUNCT
faba-260	97	25	3	3	X
faba-260	97	26	)	)	PUNCT
faba-260	97	27	firm	firm	ADJ
faba-260	97	28	size	size	NOUN
faba-260	97	29	samhuri	samhuri	PROPN
faba-260	97	30	et	et	PROPN
faba-260	97	31	al	al	PROPN
faba-260	97	32	.	.	PROPN
faba-260	98	1	(	(	PUNCT
faba-260	98	2	2023	2023	NUM
faba-260	98	3	)	)	PUNCT
faba-260	98	4	define	define	VERB
faba-260	98	5	firm	firm	ADJ
faba-260	98	6	size	size	NOUN
faba-260	98	7	as	as	ADP
faba-260	98	8	the	the	DET
faba-260	98	9	representation	representation	NOUN
faba-260	98	10	of	of	ADP
faba-260	98	11	a	a	DET
faba-260	98	12	company	company	NOUN
faba-260	98	13	's	's	PART
faba-260	98	14	size	size	NOUN
faba-260	98	15	,	,	PUNCT
faba-260	98	16	referring	refer	VERB
faba-260	98	17	to	to	ADP
faba-260	98	18	the	the	DET
faba-260	98	19	criteria	criterion	NOUN
faba-260	98	20	or	or	CCONJ
faba-260	98	21	specific	specific	ADJ
faba-260	98	22	factors	factor	NOUN
faba-260	98	23	used	use	VERB
faba-260	98	24	to	to	PART
faba-260	98	25	assess	assess	VERB
faba-260	98	26	the	the	DET
faba-260	98	27	scale	scale	NOUN
faba-260	98	28	or	or	CCONJ
faba-260	98	29	magnitude	magnitude	NOUN
faba-260	98	30	of	of	ADP
faba-260	98	31	an	an	DET
faba-260	98	32	organization	organization	NOUN
faba-260	98	33	or	or	CCONJ
faba-260	98	34	corporate	corporate	ADJ
faba-260	98	35	entity	entity	NOUN
faba-260	98	36	.	.	PUNCT
faba-260	99	1	similarly	similarly	ADV
faba-260	99	2	,	,	PUNCT
faba-260	99	3	hery	hery	NOUN
faba-260	99	4	(	(	PUNCT
faba-260	99	5	2017	2017	NUM
faba-260	99	6	)	)	PUNCT
faba-260	99	7	defines	define	VERB
faba-260	99	8	firm	firm	ADJ
faba-260	99	9	size	size	NOUN
faba-260	99	10	as	as	ADP
faba-260	99	11	a	a	DET
faba-260	99	12	measure	measure	NOUN
faba-260	99	13	of	of	ADP
faba-260	99	14	a	a	DET
faba-260	99	15	company	company	NOUN
faba-260	99	16	's	's	PART
faba-260	99	17	scale	scale	NOUN
faba-260	99	18	,	,	PUNCT
faba-260	99	19	which	which	PRON
faba-260	99	20	can	can	AUX
faba-260	99	21	be	be	AUX
faba-260	99	22	classified	classify	VERB
faba-260	99	23	based	base	VERB
faba-260	99	24	on	on	ADP
faba-260	99	25	total	total	ADJ
faba-260	99	26	assets	asset	NOUN
faba-260	99	27	,	,	PUNCT
faba-260	99	28	market	market	NOUN
faba-260	99	29	capitalization	capitalization	NOUN
faba-260	99	30	,	,	PUNCT
faba-260	99	31	share	share	NOUN
faba-260	99	32	value	value	NOUN
faba-260	99	33	,	,	PUNCT
faba-260	99	34	and	and	CCONJ
faba-260	99	35	other	other	ADJ
faba-260	99	36	factors	factor	NOUN
faba-260	99	37	.	.	PUNCT
faba-260	100	1	the	the	DET
faba-260	100	2	formula	formula	NOUN
faba-260	100	3	for	for	ADP
faba-260	100	4	firm	firm	ADJ
faba-260	100	5	size	size	NOUN
faba-260	100	6	in	in	ADP
faba-260	100	7	this	this	DET
faba-260	100	8	study	study	NOUN
faba-260	100	9	(	(	PUNCT
faba-260	100	10	amiah	amiah	PROPN
faba-260	100	11	2022	2022	NUM
faba-260	100	12	)	)	PUNCT
faba-260	100	13	is	be	AUX
faba-260	100	14	as	as	SCONJ
faba-260	100	15	follows	follow	VERB
faba-260	100	16	:	:	PUNCT
faba-260	100	17	size	size	NOUN
faba-260	100	18	=	=	SYM
faba-260	100	19	ln	ln	ADJ
faba-260	100	20	(	(	PUNCT
faba-260	100	21	total	total	ADJ
faba-260	100	22	assets	asset	NOUN
faba-260	100	23	)	)	PUNCT
faba-260	100	24	(	(	PUNCT
faba-260	100	25	4	4	X
faba-260	100	26	)	)	PUNCT
faba-260	100	27	hypothesis	hypothesis	NOUN
faba-260	100	28	the	the	DET
faba-260	100	29	effect	effect	NOUN
faba-260	100	30	of	of	ADP
faba-260	100	31	corporate	corporate	ADJ
faba-260	100	32	social	social	ADJ
faba-260	100	33	responsibility	responsibility	NOUN
faba-260	100	34	on	on	ADP
faba-260	100	35	tax	tax	NOUN
faba-260	100	36	avoidance	avoidance	NOUN
faba-260	100	37	corporate	corporate	ADJ
faba-260	100	38	social	social	ADJ
faba-260	100	39	responsibility	responsibility	NOUN
faba-260	100	40	(	(	PUNCT
faba-260	100	41	csr	csr	NOUN
faba-260	100	42	)	)	PUNCT
faba-260	100	43	is	be	AUX
faba-260	100	44	a	a	DET
faba-260	100	45	concept	concept	NOUN
faba-260	100	46	in	in	ADP
faba-260	100	47	which	which	PRON
faba-260	100	48	organizations	organization	NOUN
faba-260	100	49	,	,	PUNCT
faba-260	100	50	especially	especially	ADV
faba-260	100	51	companies	company	NOUN
faba-260	100	52	,	,	PUNCT
faba-260	100	53	have	have	VERB
faba-260	100	54	an	an	DET
faba-260	100	55	obligation	obligation	NOUN
faba-260	100	56	to	to	PART
faba-260	100	57	be	be	AUX
faba-260	100	58	responsible	responsible	ADJ
faba-260	100	59	to	to	ADP
faba-260	100	60	various	various	ADJ
faba-260	100	61	parties	party	NOUN
faba-260	100	62	involved	involve	VERB
faba-260	100	63	,	,	PUNCT
faba-260	100	64	such	such	ADJ
faba-260	100	65	as	as	ADP
faba-260	100	66	consumers	consumer	NOUN
faba-260	100	67	,	,	PUNCT
faba-260	100	68	employees	employee	NOUN
faba-260	100	69	,	,	PUNCT
faba-260	100	70	shareholders	shareholder	NOUN
faba-260	100	71	,	,	PUNCT
faba-260	100	72	society	society	NOUN
faba-260	100	73	,	,	PUNCT
faba-260	100	74	and	and	CCONJ
faba-260	100	75	the	the	DET
faba-260	100	76	environment	environment	NOUN
faba-260	100	77	.	.	PUNCT
faba-260	101	1	this	this	DET
faba-260	101	2	obligation	obligation	NOUN
faba-260	101	3	covers	cover	VERB
faba-260	101	4	various	various	ADJ
faba-260	101	5	aspects	aspect	NOUN
faba-260	101	6	of	of	ADP
faba-260	101	7	the	the	DET
faba-260	101	8	company	company	NOUN
faba-260	101	9	's	's	PART
faba-260	101	10	operations	operation	NOUN
faba-260	101	11	,	,	PUNCT
faba-260	101	12	including	include	VERB
faba-260	101	13	economic	economic	ADJ
faba-260	101	14	,	,	PUNCT
faba-260	101	15	social	social	ADJ
faba-260	101	16	,	,	PUNCT
faba-260	101	17	and	and	CCONJ
faba-260	101	18	environmental	environmental	ADJ
faba-260	101	19	dimensions	dimension	NOUN
faba-260	101	20	(	(	PUNCT
faba-260	101	21	zoebar	zoebar	NOUN
faba-260	101	22	and	and	CCONJ
faba-260	101	23	miftah	miftah	PROPN
faba-260	101	24	2020	2020	NUM
faba-260	101	25	)	)	PUNCT
faba-260	101	26	.	.	PUNCT
faba-260	102	1	companies	company	NOUN
faba-260	102	2	that	that	PRON
faba-260	102	3	are	be	AUX
faba-260	102	4	active	active	ADJ
faba-260	102	5	in	in	ADP
faba-260	102	6	csr	csr	NOUN
faba-260	102	7	activities	activity	NOUN
faba-260	102	8	tend	tend	VERB
faba-260	102	9	to	to	PART
faba-260	102	10	be	be	AUX
faba-260	102	11	more	more	ADV
faba-260	102	12	transparent	transparent	ADJ
faba-260	102	13	in	in	ADP
faba-260	102	14	their	their	PRON
faba-260	102	15	business	business	NOUN
faba-260	102	16	practices	practice	NOUN
faba-260	102	17	,	,	PUNCT
faba-260	102	18	thus	thus	ADV
faba-260	102	19	having	have	VERB
faba-260	102	20	an	an	DET
faba-260	102	21	incentive	incentive	NOUN
faba-260	102	22	to	to	PART
faba-260	102	23	comply	comply	VERB
faba-260	102	24	with	with	ADP
faba-260	102	25	tax	tax	NOUN
faba-260	102	26	obligations	obligation	NOUN
faba-260	102	27	and	and	CCONJ
faba-260	102	28	reduce	reduce	VERB
faba-260	102	29	tax	tax	NOUN
faba-260	102	30	avoidance	avoidance	NOUN
faba-260	102	31	in	in	ADP
faba-260	102	32	order	order	NOUN
faba-260	102	33	to	to	PART
faba-260	102	34	maintain	maintain	VERB
faba-260	102	35	a	a	DET
faba-260	102	36	good	good	ADJ
faba-260	102	37	image	image	NOUN
faba-260	102	38	in	in	ADP
faba-260	102	39	the	the	DET
faba-260	102	40	eyes	eye	NOUN
faba-260	102	41	of	of	ADP
faba-260	102	42	the	the	DET
faba-260	102	43	public	public	NOUN
faba-260	102	44	and	and	CCONJ
faba-260	102	45	stakeholders	stakeholder	NOUN
faba-260	102	46	.	.	PUNCT
faba-260	103	1	the	the	DET
faba-260	103	2	study	study	NOUN
faba-260	103	3	conducted	conduct	VERB
faba-260	103	4	by	by	ADP
faba-260	103	5	mardianti	mardianti	NOUN
faba-260	103	6	and	and	CCONJ
faba-260	103	7	ardini	ardini	ADJ
faba-260	103	8	(	(	PUNCT
faba-260	103	9	2020	2020	NUM
faba-260	103	10	)	)	PUNCT
faba-260	103	11	,	,	PUNCT
faba-260	103	12	setiawati	setiawati	NOUN
faba-260	103	13	and	and	CCONJ
faba-260	103	14	adi	adi	PROPN
faba-260	103	15	(	(	PUNCT
faba-260	103	16	2020	2020	NUM
faba-260	103	17	)	)	PUNCT
faba-260	103	18	,	,	PUNCT
faba-260	103	19	and	and	CCONJ
faba-260	103	20	putri	putri	ADJ
faba-260	103	21	and	and	CCONJ
faba-260	103	22	lastanti	lastanti	X
faba-260	103	23	(	(	PUNCT
faba-260	103	24	2024	2024	NUM
faba-260	103	25	)	)	PUNCT
faba-260	103	26	states	state	VERB
faba-260	103	27	that	that	SCONJ
faba-260	103	28	there	there	PRON
faba-260	103	29	is	be	VERB
faba-260	103	30	an	an	DET
faba-260	103	31	influence	influence	NOUN
faba-260	103	32	between	between	ADP
faba-260	103	33	corporate	corporate	ADJ
faba-260	103	34	social	social	ADJ
faba-260	103	35	responsibility	responsibility	NOUN
faba-260	103	36	and	and	CCONJ
faba-260	103	37	tax	tax	NOUN
faba-260	103	38	avoidance	avoidance	NOUN
faba-260	103	39	.	.	PUNCT
faba-260	104	1	h₁	h₁	NOUN
faba-260	104	2	:	:	PUNCT
faba-260	104	3	corporate	corporate	ADJ
faba-260	104	4	social	social	ADJ
faba-260	104	5	responsibility	responsibility	NOUN
faba-260	104	6	influences	influence	VERB
faba-260	104	7	tax	tax	NOUN
faba-260	104	8	avoidance	avoidance	NOUN
faba-260	104	9	.	.	PUNCT
faba-260	105	1	the	the	DET
faba-260	105	2	effect	effect	NOUN
faba-260	105	3	of	of	ADP
faba-260	105	4	capital	capital	NOUN
faba-260	105	5	intensity	intensity	NOUN
faba-260	105	6	on	on	ADP
faba-260	105	7	tax	tax	NOUN
faba-260	105	8	avoidance	avoidance	NOUN
faba-260	105	9	companies	company	NOUN
faba-260	105	10	with	with	ADP
faba-260	105	11	a	a	DET
faba-260	105	12	high	high	ADJ
faba-260	105	13	level	level	NOUN
faba-260	105	14	of	of	ADP
faba-260	105	15	capital	capital	NOUN
faba-260	105	16	intensity	intensity	NOUN
faba-260	105	17	tend	tend	VERB
faba-260	105	18	to	to	PART
faba-260	105	19	have	have	VERB
faba-260	105	20	large	large	ADJ
faba-260	105	21	fixed	fix	VERB
faba-260	105	22	assets	asset	NOUN
faba-260	105	23	,	,	PUNCT
faba-260	105	24	which	which	PRON
faba-260	105	25	can	can	AUX
faba-260	105	26	be	be	AUX
faba-260	105	27	used	use	VERB
faba-260	105	28	to	to	PART
faba-260	105	29	reduce	reduce	VERB
faba-260	105	30	tax	tax	NOUN
faba-260	105	31	liabilities	liability	NOUN
faba-260	105	32	through	through	ADP
faba-260	105	33	depreciation	depreciation	NOUN
faba-260	105	34	or	or	CCONJ
faba-260	105	35	other	other	ADJ
faba-260	105	36	tax	tax	NOUN
faba-260	105	37	deductions	deduction	NOUN
faba-260	105	38	.	.	PUNCT
faba-260	106	1	this	this	PRON
faba-260	106	2	provides	provide	VERB
faba-260	106	3	an	an	DET
faba-260	106	4	incentive	incentive	NOUN
faba-260	106	5	for	for	SCONJ
faba-260	106	6	companies	company	NOUN
faba-260	106	7	to	to	PART
faba-260	106	8	engage	engage	VERB
faba-260	106	9	in	in	ADP
faba-260	106	10	tax	tax	NOUN
faba-260	106	11	avoidance	avoidance	NOUN
faba-260	106	12	by	by	ADP
faba-260	106	13	optimally	optimally	ADV
faba-260	106	14	utilizing	utilize	VERB
faba-260	106	15	their	their	PRON
faba-260	106	16	fixed	fix	VERB
faba-260	106	17	assets	asset	NOUN
faba-260	106	18	.	.	PUNCT
faba-260	107	1	the	the	DET
faba-260	107	2	study	study	NOUN
faba-260	107	3	conducted	conduct	VERB
faba-260	107	4	by	by	ADP
faba-260	107	5	hutabarat	hutabarat	NOUN
faba-260	107	6	and	and	CCONJ
faba-260	107	7	yuliati	yuliati	NOUN
faba-260	107	8	(	(	PUNCT
faba-260	107	9	2023	2023	NUM
faba-260	107	10	)	)	PUNCT
faba-260	107	11	,	,	PUNCT
faba-260	107	12	putri	putri	NOUN
faba-260	107	13	and	and	CCONJ
faba-260	107	14	lastanti	lastanti	X
faba-260	107	15	(	(	PUNCT
faba-260	107	16	2024	2024	NUM
faba-260	107	17	)	)	PUNCT
faba-260	107	18	,	,	PUNCT
faba-260	107	19	and	and	CCONJ
faba-260	107	20	nabila	nabila	PROPN
faba-260	107	21	and	and	CCONJ
faba-260	107	22	kartika	kartika	PROPN
faba-260	107	23	(	(	PUNCT
faba-260	107	24	2023	2023	NUM
faba-260	107	25	)	)	PUNCT
faba-260	107	26	states	state	VERB
faba-260	107	27	that	that	SCONJ
faba-260	107	28	there	there	PRON
faba-260	107	29	is	be	VERB
faba-260	107	30	an	an	DET
faba-260	107	31	influence	influence	NOUN
faba-260	107	32	between	between	ADP
faba-260	107	33	capital	capital	NOUN
faba-260	107	34	intensity	intensity	NOUN
faba-260	107	35	and	and	CCONJ
faba-260	107	36	tax	tax	NOUN
faba-260	107	37	avoidance	avoidance	NOUN
faba-260	107	38	.	.	PUNCT
faba-260	108	1	h₂	h₂	PROPN
faba-260	108	2	:	:	PUNCT
faba-260	108	3	capital	capital	NOUN
faba-260	108	4	intensity	intensity	NOUN
faba-260	108	5	influences	influence	VERB
faba-260	108	6	tax	tax	NOUN
faba-260	108	7	avoidance	avoidance	NOUN
faba-260	108	8	.	.	PUNCT
faba-260	109	1	the	the	DET
faba-260	109	2	effect	effect	NOUN
faba-260	109	3	of	of	ADP
faba-260	109	4	firm	firm	ADJ
faba-260	109	5	size	size	NOUN
faba-260	109	6	on	on	ADP
faba-260	109	7	tax	tax	NOUN
faba-260	109	8	avoidance	avoidance	NOUN
faba-260	109	9	larger	large	ADJ
faba-260	109	10	companies	company	NOUN
faba-260	109	11	may	may	AUX
faba-260	109	12	have	have	VERB
faba-260	109	13	more	more	ADJ
faba-260	109	14	opportunities	opportunity	NOUN
faba-260	109	15	to	to	PART
faba-260	109	16	engage	engage	VERB
faba-260	109	17	in	in	ADP
faba-260	109	18	tax	tax	NOUN
faba-260	109	19	avoidance	avoidance	NOUN
faba-260	109	20	because	because	SCONJ
faba-260	109	21	they	they	PRON
faba-260	109	22	often	often	ADV
faba-260	109	23	have	have	VERB
faba-260	109	24	access	access	NOUN
faba-260	109	25	to	to	ADP
faba-260	109	26	more	more	ADV
faba-260	109	27	complex	complex	ADJ
faba-260	109	28	tax	tax	NOUN
faba-260	109	29	planning	planning	NOUN
faba-260	109	30	strategies	strategy	NOUN
faba-260	109	31	and	and	CCONJ
faba-260	109	32	can	can	AUX
faba-260	109	33	exploit	exploit	VERB
faba-260	109	34	existing	exist	VERB
faba-260	109	35	tax	tax	NOUN
faba-260	109	36	loopholes	loophole	NOUN
faba-260	109	37	.	.	PUNCT
faba-260	110	1	additionally	additionally	ADV
faba-260	110	2	,	,	PUNCT
faba-260	110	3	larger	large	ADJ
faba-260	110	4	agengsriwardana	agengsriwardana	PROPN
faba-260	110	5	,	,	PUNCT
faba-260	110	6	aryani	aryani	PROPN
faba-260	110	7	,	,	PUNCT
faba-260	110	8	rani	rani	PROPN
faba-260	110	9	,	,	PUNCT
faba-260	110	10	armin	armin	PROPN
faba-260	110	11	/	/	SYM
faba-260	110	12	finance	finance	PROPN
faba-260	110	13	,	,	PUNCT
faba-260	110	14	accounting	accounting	NOUN
faba-260	110	15	and	and	CCONJ
faba-260	110	16	business	business	NOUN
faba-260	110	17	analysis	analysis	NOUN
faba-260	110	18	,	,	PUNCT
faba-260	110	19	volume	volume	NOUN
faba-260	110	20	7	7	NUM
faba-260	110	21	issue	issue	NOUN
faba-260	110	22	2	2	NUM
faba-260	110	23	,	,	PUNCT
faba-260	110	24	2025	2025	NUM
faba-260	110	25	.	.	PUNCT
faba-260	111	1	155	155	NUM
faba-260	111	2	companies	company	NOUN
faba-260	111	3	tend	tend	VERB
faba-260	111	4	to	to	PART
faba-260	111	5	have	have	VERB
faba-260	111	6	more	more	ADJ
faba-260	111	7	tax	tax	NOUN
faba-260	111	8	consultants	consultant	NOUN
faba-260	111	9	and	and	CCONJ
faba-260	111	10	resources	resource	NOUN
faba-260	111	11	to	to	PART
faba-260	111	12	minimize	minimize	VERB
faba-260	111	13	their	their	PRON
faba-260	111	14	tax	tax	NOUN
faba-260	111	15	liabilities	liability	NOUN
faba-260	111	16	.	.	PUNCT
faba-260	112	1	the	the	DET
faba-260	112	2	company	company	NOUN
faba-260	112	3	size	size	NOUN
faba-260	112	4	attracts	attract	VERB
faba-260	112	5	significant	significant	ADJ
faba-260	112	6	attention	attention	NOUN
faba-260	112	7	from	from	ADP
faba-260	112	8	the	the	DET
faba-260	112	9	government	government	NOUN
faba-260	112	10	regarding	regard	VERB
faba-260	112	11	its	its	PRON
faba-260	112	12	compliance	compliance	NOUN
faba-260	112	13	with	with	ADP
faba-260	112	14	the	the	DET
faba-260	112	15	appropriate	appropriate	ADJ
faba-260	112	16	tax	tax	NOUN
faba-260	112	17	obligations	obligation	NOUN
faba-260	112	18	(	(	PUNCT
faba-260	112	19	aryani	aryani	NOUN
faba-260	112	20	and	and	CCONJ
faba-260	112	21	crystha	crystha	NOUN
faba-260	112	22	2024	2024	NUM
faba-260	112	23	)	)	PUNCT
faba-260	112	24	.	.	PUNCT
faba-260	113	1	studies	study	NOUN
faba-260	113	2	by	by	ADP
faba-260	113	3	hutabarat	hutabarat	NOUN
faba-260	113	4	and	and	CCONJ
faba-260	113	5	yuliati	yuliati	NOUN
faba-260	113	6	(	(	PUNCT
faba-260	113	7	2023	2023	NUM
faba-260	113	8	)	)	PUNCT
faba-260	113	9	,	,	PUNCT
faba-260	113	10	putri	putri	NOUN
faba-260	113	11	and	and	CCONJ
faba-260	113	12	lastanti	lastanti	X
faba-260	113	13	(	(	PUNCT
faba-260	113	14	2024	2024	NUM
faba-260	113	15	)	)	PUNCT
faba-260	113	16	,	,	PUNCT
faba-260	113	17	and	and	CCONJ
faba-260	113	18	nabila	nabila	PROPN
faba-260	113	19	and	and	CCONJ
faba-260	113	20	kartika	kartika	PROPN
faba-260	113	21	(	(	PUNCT
faba-260	113	22	2023	2023	NUM
faba-260	113	23	)	)	PUNCT
faba-260	113	24	show	show	VERB
faba-260	113	25	that	that	SCONJ
faba-260	113	26	firm	firm	ADJ
faba-260	113	27	size	size	NOUN
faba-260	113	28	influences	influence	VERB
faba-260	113	29	tax	tax	NOUN
faba-260	113	30	avoidance	avoidance	NOUN
faba-260	113	31	.	.	PUNCT
faba-260	114	1	h3	h3	NOUN
faba-260	114	2	:	:	PUNCT
faba-260	114	3	firm	firm	ADJ
faba-260	114	4	size	size	NOUN
faba-260	114	5	influences	influence	VERB
faba-260	114	6	tax	tax	NOUN
faba-260	114	7	avoidance	avoidance	NOUN
faba-260	114	8	the	the	DET
faba-260	114	9	effect	effect	NOUN
faba-260	114	10	of	of	ADP
faba-260	114	11	corporate	corporate	ADJ
faba-260	114	12	social	social	ADJ
faba-260	114	13	responsibility	responsibility	NOUN
faba-260	114	14	on	on	ADP
faba-260	114	15	tax	tax	NOUN
faba-260	114	16	avoidance	avoidance	NOUN
faba-260	114	17	with	with	ADP
faba-260	114	18	firm	firm	ADJ
faba-260	114	19	size	size	NOUN
faba-260	114	20	as	as	SCONJ
faba-260	114	21	a	a	DET
faba-260	114	22	moderating	moderate	VERB
faba-260	114	23	variable	variable	ADJ
faba-260	114	24	firm	firm	ADJ
faba-260	114	25	size	size	NOUN
faba-260	114	26	refers	refer	VERB
faba-260	114	27	to	to	ADP
faba-260	114	28	the	the	DET
faba-260	114	29	dimensions	dimension	NOUN
faba-260	114	30	of	of	ADP
faba-260	114	31	a	a	DET
faba-260	114	32	company	company	NOUN
faba-260	114	33	,	,	PUNCT
faba-260	114	34	whether	whether	SCONJ
faba-260	114	35	small	small	ADJ
faba-260	114	36	or	or	CCONJ
faba-260	114	37	large	large	ADJ
faba-260	114	38	,	,	PUNCT
faba-260	114	39	and	and	CCONJ
faba-260	114	40	can	can	AUX
faba-260	114	41	be	be	AUX
faba-260	114	42	measured	measure	VERB
faba-260	114	43	in	in	ADP
faba-260	114	44	various	various	ADJ
faba-260	114	45	ways	way	NOUN
faba-260	114	46	,	,	PUNCT
faba-260	114	47	such	such	ADJ
faba-260	114	48	as	as	ADP
faba-260	114	49	annual	annual	ADJ
faba-260	114	50	revenue	revenue	NOUN
faba-260	114	51	,	,	PUNCT
faba-260	114	52	number	number	NOUN
faba-260	114	53	of	of	ADP
faba-260	114	54	employees	employee	NOUN
faba-260	114	55	,	,	PUNCT
faba-260	114	56	market	market	NOUN
faba-260	114	57	value	value	NOUN
faba-260	114	58	,	,	PUNCT
faba-260	114	59	and	and	CCONJ
faba-260	114	60	total	total	ADJ
faba-260	114	61	assets	asset	NOUN
faba-260	114	62	(	(	PUNCT
faba-260	114	63	hasanah	hasanah	PROPN
faba-260	114	64	and	and	CCONJ
faba-260	114	65	febriyanto	febriyanto	NOUN
faba-260	114	66	2024	2024	NUM
faba-260	114	67	)	)	PUNCT
faba-260	114	68	.	.	PUNCT
faba-260	115	1	companies	company	NOUN
faba-260	115	2	classified	classify	VERB
faba-260	115	3	as	as	ADP
faba-260	115	4	large	large	ADJ
faba-260	115	5	typically	typically	ADV
faba-260	115	6	have	have	VERB
faba-260	115	7	significant	significant	ADJ
faba-260	115	8	total	total	ADJ
faba-260	115	9	assets	asset	NOUN
faba-260	115	10	and	and	CCONJ
faba-260	115	11	are	be	AUX
faba-260	115	12	more	more	ADV
faba-260	115	13	likely	likely	ADJ
faba-260	115	14	to	to	PART
faba-260	115	15	generate	generate	VERB
faba-260	115	16	profits	profit	NOUN
faba-260	115	17	(	(	PUNCT
faba-260	115	18	putra	putra	PROPN
faba-260	115	19	et	et	PROPN
faba-260	115	20	al	al	PROPN
faba-260	115	21	.	.	PROPN
faba-260	115	22	2025	2025	NUM
faba-260	115	23	)	)	PUNCT
faba-260	115	24	.	.	PUNCT
faba-260	116	1	in	in	ADP
faba-260	116	2	general	general	ADJ
faba-260	116	3	,	,	PUNCT
faba-260	116	4	higher	high	ADJ
faba-260	116	5	corporate	corporate	ADJ
faba-260	116	6	profits	profit	NOUN
faba-260	116	7	result	result	VERB
faba-260	116	8	in	in	ADP
faba-260	116	9	a	a	DET
faba-260	116	10	greater	great	ADJ
faba-260	116	11	nominal	nominal	ADJ
faba-260	116	12	tax	tax	NOUN
faba-260	116	13	liability	liability	NOUN
faba-260	116	14	when	when	SCONJ
faba-260	116	15	a	a	DET
faba-260	116	16	proportional	proportional	ADJ
faba-260	116	17	or	or	CCONJ
faba-260	116	18	progressive	progressive	ADJ
faba-260	116	19	tax	tax	NOUN
faba-260	116	20	system	system	NOUN
faba-260	116	21	is	be	AUX
faba-260	116	22	applied	apply	VERB
faba-260	116	23	.	.	PUNCT
faba-260	117	1	however	however	ADV
faba-260	117	2	,	,	PUNCT
faba-260	117	3	this	this	PRON
faba-260	117	4	does	do	AUX
faba-260	117	5	not	not	PART
faba-260	117	6	necessarily	necessarily	ADV
faba-260	117	7	indicate	indicate	VERB
faba-260	117	8	a	a	DET
faba-260	117	9	higher	high	ADJ
faba-260	117	10	effective	effective	ADJ
faba-260	117	11	tax	tax	NOUN
faba-260	117	12	burden	burden	NOUN
faba-260	117	13	,	,	PUNCT
faba-260	117	14	especially	especially	ADV
faba-260	117	15	if	if	SCONJ
faba-260	117	16	companies	company	NOUN
faba-260	117	17	implement	implement	VERB
faba-260	117	18	various	various	ADJ
faba-260	117	19	tax	tax	NOUN
faba-260	117	20	planning	planning	NOUN
faba-260	117	21	strategies	strategy	NOUN
faba-260	117	22	to	to	PART
faba-260	117	23	manage	manage	VERB
faba-260	117	24	their	their	PRON
faba-260	117	25	taxable	taxable	ADJ
faba-260	117	26	income	income	NOUN
faba-260	117	27	.	.	PUNCT
faba-260	118	1	high	high	ADJ
faba-260	118	2	profits	profit	NOUN
faba-260	118	3	often	often	ADV
faba-260	118	4	prompt	prompt	VERB
faba-260	118	5	companies	company	NOUN
faba-260	118	6	to	to	PART
faba-260	118	7	take	take	VERB
faba-260	118	8	steps	step	NOUN
faba-260	118	9	toward	toward	ADP
faba-260	118	10	engaging	engage	VERB
faba-260	118	11	in	in	ADP
faba-260	118	12	tax	tax	NOUN
faba-260	118	13	avoidance	avoidance	NOUN
faba-260	118	14	practices	practice	NOUN
faba-260	118	15	.	.	PUNCT
faba-260	119	1	firm	firm	ADJ
faba-260	119	2	size	size	NOUN
faba-260	119	3	may	may	AUX
faba-260	119	4	moderate	moderate	VERB
faba-260	119	5	the	the	DET
faba-260	119	6	relationship	relationship	NOUN
faba-260	119	7	between	between	ADP
faba-260	119	8	csr	csr	NOUN
faba-260	119	9	and	and	CCONJ
faba-260	119	10	tax	tax	NOUN
faba-260	119	11	avoidance	avoidance	NOUN
faba-260	119	12	.	.	PUNCT
faba-260	120	1	in	in	ADP
faba-260	120	2	large	large	ADJ
faba-260	120	3	companies	company	NOUN
faba-260	120	4	,	,	PUNCT
faba-260	120	5	which	which	PRON
faba-260	120	6	have	have	VERB
faba-260	120	7	more	more	ADJ
faba-260	120	8	resources	resource	NOUN
faba-260	120	9	to	to	PART
faba-260	120	10	manage	manage	VERB
faba-260	120	11	regulations	regulation	NOUN
faba-260	120	12	and	and	CCONJ
faba-260	120	13	tax	tax	NOUN
faba-260	120	14	avoidance	avoidance	NOUN
faba-260	120	15	,	,	PUNCT
faba-260	120	16	the	the	DET
faba-260	120	17	effect	effect	NOUN
faba-260	120	18	of	of	ADP
faba-260	120	19	csr	csr	X
faba-260	120	20	on	on	ADP
faba-260	120	21	tax	tax	NOUN
faba-260	120	22	avoidance	avoidance	NOUN
faba-260	120	23	may	may	AUX
faba-260	120	24	be	be	AUX
faba-260	120	25	weaker	weak	ADJ
faba-260	120	26	due	due	ADJ
faba-260	120	27	to	to	ADP
faba-260	120	28	stricter	strict	ADJ
faba-260	120	29	oversight	oversight	NOUN
faba-260	120	30	and	and	CCONJ
faba-260	120	31	more	more	ADJ
faba-260	120	32	opportunities	opportunity	NOUN
faba-260	120	33	to	to	PART
faba-260	120	34	utilize	utilize	VERB
faba-260	120	35	tax	tax	NOUN
faba-260	120	36	avoidance	avoidance	NOUN
faba-260	120	37	strategies	strategy	NOUN
faba-260	120	38	.	.	PUNCT
faba-260	121	1	in	in	ADP
faba-260	121	2	contrast	contrast	NOUN
faba-260	121	3	,	,	PUNCT
faba-260	121	4	smaller	small	ADJ
faba-260	121	5	companies	company	NOUN
faba-260	121	6	may	may	AUX
faba-260	121	7	be	be	AUX
faba-260	121	8	more	more	ADV
faba-260	121	9	susceptible	susceptible	ADJ
faba-260	121	10	to	to	ADP
faba-260	121	11	tax	tax	NOUN
faba-260	121	12	avoidance	avoidance	NOUN
faba-260	121	13	despite	despite	SCONJ
faba-260	121	14	their	their	PRON
faba-260	121	15	involvement	involvement	NOUN
faba-260	121	16	in	in	ADP
faba-260	121	17	csr	csr	PROPN
faba-260	121	18	,	,	PUNCT
faba-260	121	19	as	as	SCONJ
faba-260	121	20	they	they	PRON
faba-260	121	21	lack	lack	VERB
faba-260	121	22	sufficient	sufficient	ADJ
faba-260	121	23	resources	resource	NOUN
faba-260	121	24	to	to	PART
faba-260	121	25	effectively	effectively	ADV
faba-260	121	26	manage	manage	VERB
faba-260	121	27	taxes	taxis	NOUN
faba-260	121	28	.	.	PUNCT
faba-260	122	1	the	the	DET
faba-260	122	2	study	study	NOUN
faba-260	122	3	conducted	conduct	VERB
faba-260	122	4	by	by	ADP
faba-260	122	5	azis	azis	NOUN
faba-260	122	6	et	et	PROPN
faba-260	122	7	al	al	PROPN
faba-260	122	8	.	.	PROPN
faba-260	122	9	(	(	PUNCT
faba-260	122	10	2024	2024	NUM
faba-260	122	11	)	)	PUNCT
faba-260	122	12	and	and	CCONJ
faba-260	122	13	ulinuha	ulinuha	VERB
faba-260	122	14	and	and	CCONJ
faba-260	122	15	nurdin	nurdin	VERB
faba-260	122	16	(	(	PUNCT
faba-260	122	17	2024	2024	NUM
faba-260	122	18	)	)	PUNCT
faba-260	122	19	states	state	VERB
faba-260	122	20	that	that	SCONJ
faba-260	122	21	firm	firm	ADJ
faba-260	122	22	size	size	NOUN
faba-260	122	23	can	can	AUX
faba-260	122	24	strengthen	strengthen	VERB
faba-260	122	25	the	the	DET
faba-260	122	26	effect	effect	NOUN
faba-260	122	27	of	of	ADP
faba-260	122	28	corporate	corporate	ADJ
faba-260	122	29	social	social	ADJ
faba-260	122	30	responsibility	responsibility	NOUN
faba-260	122	31	on	on	ADP
faba-260	122	32	tax	tax	NOUN
faba-260	122	33	avoidance	avoidance	NOUN
faba-260	122	34	.	.	PUNCT
faba-260	123	1	h4	h4	NOUN
faba-260	123	2	:	:	PUNCT
faba-260	123	3	firm	firm	ADJ
faba-260	123	4	size	size	NOUN
faba-260	123	5	moderates	moderate	VERB
faba-260	123	6	the	the	DET
faba-260	123	7	effect	effect	NOUN
faba-260	123	8	of	of	ADP
faba-260	123	9	corporate	corporate	ADJ
faba-260	123	10	social	social	ADJ
faba-260	123	11	responsibility	responsibility	NOUN
faba-260	123	12	on	on	ADP
faba-260	123	13	tax	tax	NOUN
faba-260	123	14	avoidance	avoidance	NOUN
faba-260	123	15	the	the	DET
faba-260	123	16	effect	effect	NOUN
faba-260	123	17	of	of	ADP
faba-260	123	18	capital	capital	NOUN
faba-260	123	19	intensity	intensity	NOUN
faba-260	123	20	on	on	ADP
faba-260	123	21	tax	tax	NOUN
faba-260	123	22	avoidance	avoidance	NOUN
faba-260	123	23	with	with	ADP
faba-260	123	24	firm	firm	ADJ
faba-260	123	25	size	size	NOUN
faba-260	123	26	as	as	ADP
faba-260	123	27	a	a	DET
faba-260	123	28	moderating	moderate	VERB
faba-260	123	29	variable	variable	NOUN
faba-260	123	30	the	the	DET
faba-260	123	31	capital	capital	NOUN
faba-260	123	32	intensity	intensity	NOUN
faba-260	123	33	ratio	ratio	NOUN
faba-260	123	34	describes	describe	VERB
faba-260	123	35	how	how	SCONJ
faba-260	123	36	a	a	DET
faba-260	123	37	company	company	NOUN
faba-260	123	38	finances	finance	VERB
faba-260	123	39	its	its	PRON
faba-260	123	40	activities	activity	NOUN
faba-260	123	41	,	,	PUNCT
faba-260	123	42	including	include	VERB
faba-260	123	43	through	through	ADP
faba-260	123	44	fixed	fix	VERB
faba-260	123	45	assets	asset	NOUN
faba-260	123	46	(	(	PUNCT
faba-260	123	47	capital	capital	NOUN
faba-260	123	48	intensity	intensity	NOUN
faba-260	123	49	)	)	PUNCT
faba-260	123	50	and	and	CCONJ
faba-260	123	51	inventory	inventory	NOUN
faba-260	123	52	intensity	intensity	NOUN
faba-260	123	53	.	.	PUNCT
faba-260	124	1	depreciating	depreciate	VERB
faba-260	124	2	fixed	fix	VERB
faba-260	124	3	assets	asset	NOUN
faba-260	124	4	are	be	AUX
faba-260	124	5	often	often	ADV
faba-260	124	6	used	use	VERB
faba-260	124	7	by	by	ADP
faba-260	124	8	managers	manager	NOUN
faba-260	124	9	as	as	ADP
faba-260	124	10	a	a	DET
faba-260	124	11	component	component	NOUN
faba-260	124	12	of	of	ADP
faba-260	124	13	business	business	NOUN
faba-260	124	14	expenses	expense	NOUN
faba-260	124	15	,	,	PUNCT
faba-260	124	16	which	which	PRON
faba-260	124	17	can	can	AUX
faba-260	124	18	ultimately	ultimately	ADV
faba-260	124	19	reduce	reduce	VERB
faba-260	124	20	the	the	DET
faba-260	124	21	amount	amount	NOUN
faba-260	124	22	of	of	ADP
faba-260	124	23	tax	tax	NOUN
faba-260	124	24	the	the	DET
faba-260	124	25	company	company	NOUN
faba-260	124	26	has	have	VERB
faba-260	124	27	to	to	PART
faba-260	124	28	pay	pay	VERB
faba-260	124	29	.	.	PUNCT
faba-260	125	1	firm	firm	ADJ
faba-260	125	2	size	size	NOUN
faba-260	125	3	can	can	AUX
faba-260	125	4	moderate	moderate	VERB
faba-260	125	5	the	the	DET
faba-260	125	6	relationship	relationship	NOUN
faba-260	125	7	between	between	ADP
faba-260	125	8	capital	capital	NOUN
faba-260	125	9	intensity	intensity	NOUN
faba-260	125	10	and	and	CCONJ
faba-260	125	11	tax	tax	NOUN
faba-260	125	12	avoidance	avoidance	NOUN
faba-260	125	13	.	.	PUNCT
faba-260	126	1	in	in	ADP
faba-260	126	2	large	large	ADJ
faba-260	126	3	companies	company	NOUN
faba-260	126	4	,	,	PUNCT
faba-260	126	5	which	which	PRON
faba-260	126	6	have	have	VERB
faba-260	126	7	more	more	ADJ
faba-260	126	8	resources	resource	NOUN
faba-260	126	9	and	and	CCONJ
faba-260	126	10	tighter	tight	ADJ
faba-260	126	11	oversight	oversight	NOUN
faba-260	126	12	,	,	PUNCT
faba-260	126	13	the	the	DET
faba-260	126	14	effect	effect	NOUN
faba-260	126	15	of	of	ADP
faba-260	126	16	capital	capital	NOUN
faba-260	126	17	intensity	intensity	NOUN
faba-260	126	18	on	on	ADP
faba-260	126	19	tax	tax	NOUN
faba-260	126	20	avoidance	avoidance	NOUN
faba-260	126	21	may	may	AUX
faba-260	126	22	be	be	AUX
faba-260	126	23	weaker	weak	ADJ
faba-260	126	24	,	,	PUNCT
faba-260	126	25	even	even	ADV
faba-260	126	26	though	though	SCONJ
faba-260	126	27	they	they	PRON
faba-260	126	28	have	have	VERB
faba-260	126	29	large	large	ADJ
faba-260	126	30	fixed	fix	VERB
faba-260	126	31	assets	asset	NOUN
faba-260	126	32	.	.	PUNCT
faba-260	127	1	on	on	ADP
faba-260	127	2	the	the	DET
faba-260	127	3	other	other	ADJ
faba-260	127	4	hand	hand	NOUN
faba-260	127	5	,	,	PUNCT
faba-260	127	6	smaller	small	ADJ
faba-260	127	7	companies	company	NOUN
faba-260	127	8	may	may	AUX
faba-260	127	9	be	be	AUX
faba-260	127	10	more	more	ADV
faba-260	127	11	susceptible	susceptible	ADJ
faba-260	127	12	to	to	ADP
faba-260	127	13	tax	tax	NOUN
faba-260	127	14	avoidance	avoidance	NOUN
faba-260	127	15	despite	despite	SCONJ
faba-260	127	16	having	have	VERB
faba-260	127	17	high	high	ADJ
faba-260	127	18	capital	capital	NOUN
faba-260	127	19	intensity	intensity	NOUN
faba-260	127	20	,	,	PUNCT
faba-260	127	21	as	as	SCONJ
faba-260	127	22	they	they	PRON
faba-260	127	23	may	may	AUX
faba-260	127	24	lack	lack	VERB
faba-260	127	25	the	the	DET
faba-260	127	26	capacity	capacity	NOUN
faba-260	127	27	to	to	PART
faba-260	127	28	effectively	effectively	ADV
faba-260	127	29	manage	manage	VERB
faba-260	127	30	their	their	PRON
faba-260	127	31	tax	tax	NOUN
faba-260	127	32	obligations	obligation	NOUN
faba-260	127	33	.	.	PUNCT
faba-260	128	1	research	research	NOUN
faba-260	128	2	conducted	conduct	VERB
faba-260	128	3	by	by	ADP
faba-260	128	4	nabila	nabila	PROPN
faba-260	128	5	&	&	CCONJ
faba-260	128	6	kartika	kartika	PROPN
faba-260	128	7	(	(	PUNCT
faba-260	128	8	2023	2023	NUM
faba-260	128	9	)	)	PUNCT
faba-260	128	10	and	and	CCONJ
faba-260	128	11	amiah	amiah	PROPN
faba-260	128	12	(	(	PUNCT
faba-260	128	13	2022	2022	NUM
faba-260	128	14	)	)	PUNCT
faba-260	128	15	suggests	suggest	VERB
faba-260	128	16	that	that	SCONJ
faba-260	128	17	firm	firm	ADJ
faba-260	128	18	size	size	NOUN
faba-260	128	19	can	can	AUX
faba-260	128	20	strengthen	strengthen	VERB
faba-260	128	21	the	the	DET
faba-260	128	22	effect	effect	NOUN
faba-260	128	23	of	of	ADP
faba-260	128	24	capital	capital	NOUN
faba-260	128	25	intensity	intensity	NOUN
faba-260	128	26	on	on	ADP
faba-260	128	27	tax	tax	NOUN
faba-260	128	28	avoidance	avoidance	NOUN
faba-260	128	29	.	.	PUNCT
faba-260	129	1	h5	h5	PROPN
faba-260	129	2	:	:	PUNCT
faba-260	129	3	firm	firm	ADJ
faba-260	129	4	size	size	NOUN
faba-260	129	5	moderates	moderate	VERB
faba-260	129	6	the	the	DET
faba-260	129	7	effect	effect	NOUN
faba-260	129	8	of	of	ADP
faba-260	129	9	capital	capital	NOUN
faba-260	129	10	intensity	intensity	NOUN
faba-260	129	11	on	on	ADP
faba-260	129	12	tax	tax	NOUN
faba-260	129	13	avoidance	avoidance	NOUN
faba-260	129	14	figure	figure	NOUN
faba-260	129	15	1	1	NUM
faba-260	129	16	.	.	PUNCT
faba-260	129	17	conceptual	conceptual	ADJ
faba-260	129	18	framework	framework	NOUN
faba-260	129	19	methods	method	NOUN
faba-260	129	20	this	this	DET
faba-260	129	21	study	study	NOUN
faba-260	129	22	employs	employ	VERB
faba-260	129	23	a	a	DET
faba-260	129	24	quantitative	quantitative	ADJ
faba-260	129	25	approach	approach	NOUN
faba-260	129	26	with	with	ADP
faba-260	129	27	a	a	DET
faba-260	129	28	causal	causal	NOUN
faba-260	129	29	-	-	PUNCT
faba-260	129	30	comparative	comparative	ADJ
faba-260	129	31	design	design	NOUN
faba-260	129	32	.	.	PUNCT
faba-260	130	1	the	the	DET
faba-260	130	2	researcher	researcher	NOUN
faba-260	130	3	will	will	AUX
faba-260	130	4	analyze	analyze	VERB
faba-260	130	5	the	the	DET
faba-260	130	6	relationship	relationship	NOUN
faba-260	130	7	between	between	ADP
faba-260	130	8	independent	independent	ADJ
faba-260	130	9	variables	variable	NOUN
faba-260	130	10	(	(	PUNCT
faba-260	130	11	csr	csr	NOUN
faba-260	130	12	and	and	CCONJ
faba-260	130	13	capital	capital	NOUN
faba-260	130	14	intensity	intensity	NOUN
faba-260	130	15	)	)	PUNCT
faba-260	130	16	,	,	PUNCT
faba-260	130	17	moderating	moderate	VERB
faba-260	130	18	variables	variable	NOUN
faba-260	130	19	(	(	PUNCT
faba-260	130	20	firm	firm	ADJ
faba-260	130	21	size	size	NOUN
faba-260	130	22	)	)	PUNCT
faba-260	130	23	,	,	PUNCT
faba-260	130	24	and	and	CCONJ
faba-260	130	25	dependent	dependent	ADJ
faba-260	130	26	variables	variable	NOUN
faba-260	130	27	(	(	PUNCT
faba-260	130	28	tax	tax	NOUN
faba-260	130	29	avoidance	avoidance	NOUN
faba-260	130	30	)	)	PUNCT
faba-260	130	31	.	.	PUNCT
faba-260	131	1	the	the	DET
faba-260	131	2	population	population	NOUN
faba-260	131	3	of	of	ADP
faba-260	131	4	this	this	DET
faba-260	131	5	study	study	NOUN
faba-260	131	6	was	be	AUX
faba-260	131	7	87	87	NUM
faba-260	131	8	energy	energy	NOUN
faba-260	131	9	sector	sector	NOUN
faba-260	131	10	companies	company	NOUN
faba-260	131	11	listed	list	VERB
faba-260	131	12	on	on	ADP
faba-260	131	13	the	the	DET
faba-260	131	14	indonesia	indonesia	PROPN
faba-260	131	15	stock	stock	PROPN
faba-260	131	16	exchange	exchange	PROPN
faba-260	131	17	(	(	PUNCT
faba-260	131	18	idx	idx	PROPN
faba-260	131	19	)	)	PUNCT
faba-260	131	20	.	.	PUNCT
faba-260	132	1	the	the	DET
faba-260	132	2	sampling	sample	VERB
faba-260	132	3	technique	technique	NOUN
faba-260	132	4	used	use	VERB
faba-260	132	5	was	be	AUX
faba-260	132	6	purposive	purposive	ADJ
faba-260	132	7	sampling	sampling	NOUN
faba-260	132	8	with	with	ADP
faba-260	132	9	the	the	DET
faba-260	132	10	following	follow	VERB
faba-260	132	11	criteria	criterion	NOUN
faba-260	132	12	:	:	PUNCT
faba-260	132	13	1	1	X
faba-260	132	14	.	.	PUNCT
faba-260	132	15	energy	energy	NOUN
faba-260	132	16	sector	sector	NOUN
faba-260	132	17	companies	company	NOUN
faba-260	132	18	listed	list	VERB
faba-260	132	19	on	on	ADP
faba-260	132	20	the	the	DET
faba-260	132	21	indonesia	indonesia	PROPN
faba-260	132	22	stock	stock	PROPN
faba-260	132	23	exchange	exchange	PROPN
faba-260	132	24	consecutively	consecutively	ADV
faba-260	132	25	during	during	ADP
faba-260	132	26	the	the	DET
faba-260	132	27	20212023	20212023	NUM
faba-260	132	28	period	period	NOUN
faba-260	132	29	.	.	PUNCT
faba-260	133	1	2	2	X
faba-260	133	2	.	.	X
faba-260	133	3	energy	energy	NOUN
faba-260	133	4	sector	sector	NOUN
faba-260	133	5	companies	company	NOUN
faba-260	133	6	that	that	PRON
faba-260	133	7	present	present	VERB
faba-260	133	8	complete	complete	ADJ
faba-260	133	9	annual	annual	ADJ
faba-260	133	10	reports	report	NOUN
faba-260	133	11	and	and	CCONJ
faba-260	133	12	sustainability	sustainability	NOUN
faba-260	133	13	reports	report	NOUN
faba-260	133	14	firm	firm	ADJ
faba-260	133	15	size	size	NOUN
faba-260	133	16	(	(	PUNCT
faba-260	133	17	z	z	NOUN
faba-260	133	18	)	)	PUNCT
faba-260	133	19	corporate	corporate	ADJ
faba-260	133	20	social	social	ADJ
faba-260	133	21	responsibility	responsibility	NOUN
faba-260	133	22	(	(	PUNCT
faba-260	133	23	x1	x1	ADJ
faba-260	133	24	)	)	PUNCT
faba-260	133	25	capital	capital	NOUN
faba-260	133	26	intensity	intensity	NOUN
faba-260	133	27	(	(	PUNCT
faba-260	133	28	x2	x2	NOUN
faba-260	133	29	)	)	PUNCT
faba-260	133	30	tax	tax	NOUN
faba-260	133	31	avoidance	avoidance	NOUN
faba-260	133	32	(	(	PUNCT
faba-260	133	33	y	y	NOUN
faba-260	133	34	)	)	PUNCT
faba-260	133	35	agengsriwardana	agengsriwardana	PROPN
faba-260	133	36	,	,	PUNCT
faba-260	133	37	aryani	aryani	PROPN
faba-260	133	38	,	,	PUNCT
faba-260	133	39	rani	rani	PROPN
faba-260	133	40	,	,	PUNCT
faba-260	133	41	armin	armin	PROPN
faba-260	133	42	/	/	SYM
faba-260	133	43	finance	finance	PROPN
faba-260	133	44	,	,	PUNCT
faba-260	133	45	accounting	accounting	NOUN
faba-260	133	46	and	and	CCONJ
faba-260	133	47	business	business	NOUN
faba-260	133	48	analysis	analysis	NOUN
faba-260	133	49	,	,	PUNCT
faba-260	133	50	volume	volume	NOUN
faba-260	133	51	7	7	NUM
faba-260	133	52	issue	issue	NOUN
faba-260	133	53	2	2	NUM
faba-260	133	54	,	,	PUNCT
faba-260	133	55	2025	2025	NUM
faba-260	133	56	.	.	PUNCT
faba-260	134	1	156	156	NUM
faba-260	134	2	consecutively	consecutively	ADV
faba-260	134	3	during	during	ADP
faba-260	134	4	the	the	DET
faba-260	134	5	2021	2021	NUM
faba-260	134	6	-	-	SYM
faba-260	134	7	2023	2023	NUM
faba-260	134	8	period	period	NOUN
faba-260	134	9	.	.	PUNCT
faba-260	135	1	this	this	DET
faba-260	135	2	study	study	NOUN
faba-260	135	3	analyzed	analyze	VERB
faba-260	135	4	18	18	NUM
faba-260	135	5	energy	energy	NOUN
faba-260	135	6	sector	sector	NOUN
faba-260	135	7	companies	company	NOUN
faba-260	135	8	listed	list	VERB
faba-260	135	9	on	on	ADP
faba-260	135	10	the	the	DET
faba-260	135	11	indonesia	indonesia	PROPN
faba-260	135	12	stock	stock	PROPN
faba-260	135	13	exchange	exchange	PROPN
faba-260	135	14	(	(	PUNCT
faba-260	135	15	idx	idx	PROPN
faba-260	135	16	)	)	PUNCT
faba-260	135	17	during	during	ADP
faba-260	135	18	the	the	DET
faba-260	135	19	2021–2023	2021–2023	NUM
faba-260	135	20	period	period	NOUN
faba-260	135	21	.	.	PUNCT
faba-260	136	1	the	the	DET
faba-260	136	2	sample	sample	NOUN
faba-260	136	3	selection	selection	NOUN
faba-260	136	4	was	be	AUX
faba-260	136	5	conducted	conduct	VERB
faba-260	136	6	using	use	VERB
faba-260	136	7	purposive	purposive	ADJ
faba-260	136	8	sampling	sampling	NOUN
faba-260	136	9	based	base	VERB
faba-260	136	10	on	on	ADP
faba-260	136	11	the	the	DET
faba-260	136	12	criteria	criterion	NOUN
faba-260	136	13	previously	previously	ADV
faba-260	136	14	described	describe	VERB
faba-260	136	15	.	.	PUNCT
faba-260	137	1	for	for	ADP
faba-260	137	2	transparency	transparency	NOUN
faba-260	137	3	and	and	CCONJ
faba-260	137	4	replicability	replicability	NOUN
faba-260	137	5	,	,	PUNCT
faba-260	137	6	the	the	DET
faba-260	137	7	full	full	ADJ
faba-260	137	8	list	list	NOUN
faba-260	137	9	of	of	ADP
faba-260	137	10	analyzed	analyze	VERB
faba-260	137	11	companies	company	NOUN
faba-260	137	12	is	be	AUX
faba-260	137	13	provided	provide	VERB
faba-260	137	14	in	in	ADP
faba-260	137	15	appendix	appendix	NOUN
faba-260	137	16	1	1	NUM
faba-260	137	17	.	.	PUNCT
faba-260	138	1	this	this	DET
faba-260	138	2	study	study	NOUN
faba-260	138	3	employs	employ	VERB
faba-260	138	4	annual	annual	ADJ
faba-260	138	5	panel	panel	NOUN
faba-260	138	6	data	datum	NOUN
faba-260	138	7	from	from	ADP
faba-260	138	8	2021	2021	NUM
faba-260	138	9	to	to	ADP
faba-260	138	10	2023	2023	NUM
faba-260	138	11	.	.	PUNCT
faba-260	139	1	the	the	DET
faba-260	139	2	three	three	NUM
faba-260	139	3	-	-	PUNCT
faba-260	139	4	year	year	NOUN
faba-260	139	5	period	period	NOUN
faba-260	139	6	was	be	AUX
faba-260	139	7	selected	select	VERB
faba-260	139	8	based	base	VERB
faba-260	139	9	on	on	ADP
faba-260	139	10	the	the	DET
faba-260	139	11	availability	availability	NOUN
faba-260	139	12	of	of	ADP
faba-260	139	13	sustainability	sustainability	NOUN
faba-260	139	14	and	and	CCONJ
faba-260	139	15	financial	financial	ADJ
faba-260	139	16	reports	report	NOUN
faba-260	139	17	following	follow	VERB
faba-260	139	18	the	the	DET
faba-260	139	19	updated	update	VERB
faba-260	139	20	gri	gri	PROPN
faba-260	139	21	standards	standard	NOUN
faba-260	139	22	2021	2021	NUM
faba-260	139	23	and	and	CCONJ
faba-260	139	24	the	the	DET
faba-260	139	25	economic	economic	ADJ
faba-260	139	26	impact	impact	NOUN
faba-260	139	27	of	of	ADP
faba-260	139	28	the	the	DET
faba-260	139	29	covid-19	covid-19	PROPN
faba-260	139	30	pandemic	pandemic	NOUN
faba-260	139	31	,	,	PUNCT
faba-260	139	32	which	which	PRON
faba-260	139	33	significantly	significantly	ADV
faba-260	139	34	influenced	influence	VERB
faba-260	139	35	corporate	corporate	ADJ
faba-260	139	36	tax	tax	NOUN
faba-260	139	37	behavior	behavior	NOUN
faba-260	139	38	and	and	CCONJ
faba-260	139	39	disclosures	disclosure	NOUN
faba-260	139	40	in	in	ADP
faba-260	139	41	the	the	DET
faba-260	139	42	energy	energy	NOUN
faba-260	139	43	sector	sector	NOUN
faba-260	139	44	.	.	PUNCT
faba-260	140	1	while	while	SCONJ
faba-260	140	2	the	the	DET
faba-260	140	3	selected	select	VERB
faba-260	140	4	period	period	NOUN
faba-260	140	5	captures	capture	VERB
faba-260	140	6	recent	recent	ADJ
faba-260	140	7	and	and	CCONJ
faba-260	140	8	relevant	relevant	ADJ
faba-260	140	9	dynamics	dynamic	NOUN
faba-260	140	10	,	,	PUNCT
faba-260	140	11	the	the	DET
faba-260	140	12	limited	limited	ADJ
faba-260	140	13	timeframe	timeframe	NOUN
faba-260	140	14	results	result	VERB
faba-260	140	15	in	in	ADP
faba-260	140	16	a	a	DET
faba-260	140	17	smaller	small	ADJ
faba-260	140	18	number	number	NOUN
faba-260	140	19	of	of	ADP
faba-260	140	20	data	datum	NOUN
faba-260	140	21	points	point	NOUN
faba-260	140	22	(	(	PUNCT
faba-260	140	23	three	three	NUM
faba-260	140	24	observations	observation	NOUN
faba-260	140	25	per	per	ADP
faba-260	140	26	company	company	NOUN
faba-260	140	27	)	)	PUNCT
faba-260	140	28	.	.	PUNCT
faba-260	141	1	as	as	ADP
faba-260	141	2	such	such	ADJ
faba-260	141	3	,	,	PUNCT
faba-260	141	4	the	the	DET
faba-260	141	5	findings	finding	NOUN
faba-260	141	6	should	should	AUX
faba-260	141	7	be	be	AUX
faba-260	141	8	interpreted	interpret	VERB
faba-260	141	9	with	with	ADP
faba-260	141	10	caution	caution	NOUN
faba-260	141	11	and	and	CCONJ
faba-260	141	12	considered	consider	VERB
faba-260	141	13	as	as	ADP
faba-260	141	14	an	an	DET
faba-260	141	15	initial	initial	ADJ
faba-260	141	16	exploration	exploration	NOUN
faba-260	141	17	into	into	ADP
faba-260	141	18	the	the	DET
faba-260	141	19	relationship	relationship	NOUN
faba-260	141	20	between	between	ADP
faba-260	141	21	csr	csr	PROPN
faba-260	141	22	,	,	PUNCT
faba-260	141	23	capital	capital	NOUN
faba-260	141	24	intensity	intensity	NOUN
faba-260	141	25	,	,	PUNCT
faba-260	141	26	firm	firm	ADJ
faba-260	141	27	size	size	NOUN
faba-260	141	28	,	,	PUNCT
faba-260	141	29	and	and	CCONJ
faba-260	141	30	tax	tax	NOUN
faba-260	141	31	avoidance	avoidance	NOUN
faba-260	141	32	.	.	PUNCT
faba-260	142	1	future	future	ADJ
faba-260	142	2	research	research	NOUN
faba-260	142	3	is	be	AUX
faba-260	142	4	encouraged	encourage	VERB
faba-260	142	5	to	to	PART
faba-260	142	6	extend	extend	VERB
faba-260	142	7	the	the	DET
faba-260	142	8	observation	observation	NOUN
faba-260	142	9	period	period	NOUN
faba-260	142	10	to	to	PART
faba-260	142	11	enhance	enhance	VERB
faba-260	142	12	the	the	DET
faba-260	142	13	robustness	robustness	NOUN
faba-260	142	14	of	of	ADP
faba-260	142	15	the	the	DET
faba-260	142	16	model	model	NOUN
faba-260	142	17	and	and	CCONJ
faba-260	142	18	allow	allow	VERB
faba-260	142	19	for	for	ADP
faba-260	142	20	more	more	ADV
faba-260	142	21	generalizable	generalizable	ADJ
faba-260	142	22	conclusions	conclusion	NOUN
faba-260	142	23	data	datum	NOUN
faba-260	142	24	analysis	analysis	NOUN
faba-260	142	25	will	will	AUX
faba-260	142	26	be	be	AUX
faba-260	142	27	conducted	conduct	VERB
faba-260	142	28	using	use	VERB
faba-260	142	29	multiple	multiple	ADJ
faba-260	142	30	regression	regression	NOUN
faba-260	142	31	analysis	analysis	NOUN
faba-260	142	32	,	,	PUNCT
faba-260	142	33	and	and	CCONJ
faba-260	142	34	to	to	PART
faba-260	142	35	test	test	VERB
faba-260	142	36	the	the	DET
faba-260	142	37	moderating	moderate	VERB
faba-260	142	38	effect	effect	NOUN
faba-260	142	39	of	of	ADP
faba-260	142	40	firm	firm	ADJ
faba-260	142	41	size	size	NOUN
faba-260	142	42	,	,	PUNCT
faba-260	142	43	the	the	DET
faba-260	142	44	researcher	researcher	NOUN
faba-260	142	45	will	will	AUX
faba-260	142	46	use	use	VERB
faba-260	142	47	the	the	DET
faba-260	142	48	moderated	moderated	ADJ
faba-260	142	49	regression	regression	NOUN
faba-260	142	50	analysis	analysis	NOUN
faba-260	142	51	technique	technique	NOUN
faba-260	142	52	.	.	PUNCT
faba-260	143	1	the	the	DET
faba-260	143	2	model	model	NOUN
faba-260	143	3	in	in	ADP
faba-260	143	4	this	this	DET
faba-260	143	5	study	study	NOUN
faba-260	143	6	is	be	AUX
faba-260	143	7	as	as	SCONJ
faba-260	143	8	follows	follow	VERB
faba-260	143	9	:	:	PUNCT
faba-260	143	10	model	model	NOUN
faba-260	143	11	1	1	NUM
faba-260	143	12	:	:	PUNCT
faba-260	143	13	ta	ta	X
faba-260	143	14	=	=	SYM
faba-260	143	15	α	α	PROPN
faba-260	143	16	+	+	CCONJ
faba-260	143	17	β₁csr	β₁csr	NUM
faba-260	143	18	+	+	CCONJ
faba-260	143	19	β₂ci	β₂ci	PUNCT
faba-260	143	20	+	+	CCONJ
faba-260	143	21	β3fs	β3fs	PUNCT
faba-260	143	22	+	+	CCONJ
faba-260	143	23	e	e	X
faba-260	143	24	(	(	PUNCT
faba-260	143	25	5	5	NUM
faba-260	143	26	)	)	PUNCT
faba-260	143	27	model	model	NOUN
faba-260	143	28	2	2	NUM
faba-260	143	29	:	:	PUNCT
faba-260	143	30	α	α	NOUN
faba-260	143	31	+	+	CCONJ
faba-260	143	32	β₁csr	β₁csr	PUNCT
faba-260	143	33	+	+	CCONJ
faba-260	143	34	β₂ci	β₂ci	PUNCT
faba-260	143	35	+	+	CCONJ
faba-260	143	36	β₃fs	β₃fs	PUNCT
faba-260	143	37	+	+	CCONJ
faba-260	143	38	β₄(csr*fs	β₄(csr*f	NOUN
faba-260	143	39	)	)	PUNCT
faba-260	143	40	+	+	NUM
faba-260	143	41	β₅(ci*fs	β₅(ci*f	NOUN
faba-260	143	42	)	)	PUNCT
faba-260	143	43	+	+	NUM
faba-260	143	44	e	e	X
faba-260	143	45	(	(	PUNCT
faba-260	143	46	6	6	NUM
faba-260	143	47	)	)	PUNCT
faba-260	143	48	explanation	explanation	NOUN
faba-260	143	49	:	:	PUNCT
faba-260	143	50	ta	ta	PART
faba-260	143	51	tax	tax	NOUN
faba-260	143	52	avoidance	avoidance	NOUN
faba-260	143	53	α	α	X
faba-260	143	54	constant	constant	ADJ
faba-260	143	55	β	β	X
faba-260	143	56	regression	regression	NOUN
faba-260	143	57	coefficient	coefficient	NOUN
faba-260	143	58	csr	csr	X
faba-260	143	59	corporate	corporate	ADJ
faba-260	143	60	social	social	ADJ
faba-260	143	61	responsibility	responsibility	NOUN
faba-260	143	62	cicapital	cicapital	ADJ
faba-260	143	63	intensity	intensity	NOUN
faba-260	143	64	fs	fs	ADP
faba-260	143	65	firm	firm	ADJ
faba-260	143	66	size	size	NOUN
faba-260	143	67	e	e	NOUN
faba-260	143	68	error	error	NOUN
faba-260	143	69	in	in	ADP
faba-260	143	70	addition	addition	NOUN
faba-260	143	71	to	to	PART
faba-260	143	72	regression	regression	VERB
faba-260	143	73	analysis	analysis	NOUN
faba-260	143	74	,	,	PUNCT
faba-260	143	75	this	this	DET
faba-260	143	76	study	study	NOUN
faba-260	143	77	also	also	ADV
faba-260	143	78	conducted	conduct	VERB
faba-260	143	79	a	a	DET
faba-260	143	80	descriptive	descriptive	ADJ
faba-260	143	81	analysis	analysis	NOUN
faba-260	143	82	of	of	ADP
faba-260	143	83	the	the	DET
faba-260	143	84	evaluation	evaluation	NOUN
faba-260	143	85	indicators	indicator	NOUN
faba-260	143	86	,	,	PUNCT
faba-260	143	87	including	include	VERB
faba-260	143	88	the	the	DET
faba-260	143	89	mean	mean	ADJ
faba-260	143	90	,	,	PUNCT
faba-260	143	91	median	median	ADJ
faba-260	143	92	,	,	PUNCT
faba-260	143	93	standard	standard	ADJ
faba-260	143	94	deviation	deviation	NOUN
faba-260	143	95	,	,	PUNCT
faba-260	143	96	minimum	minimum	NOUN
faba-260	143	97	,	,	PUNCT
faba-260	143	98	and	and	CCONJ
faba-260	143	99	maximum	maximum	ADJ
faba-260	143	100	values	value	NOUN
faba-260	143	101	for	for	ADP
faba-260	143	102	the	the	DET
faba-260	143	103	key	key	ADJ
faba-260	143	104	variables	variable	NOUN
faba-260	143	105	:	:	PUNCT
faba-260	143	106	cetr	cetr	NOUN
faba-260	143	107	(	(	PUNCT
faba-260	143	108	cash	cash	NOUN
faba-260	143	109	effective	effective	ADJ
faba-260	143	110	tax	tax	NOUN
faba-260	143	111	rate	rate	NOUN
faba-260	143	112	)	)	PUNCT
faba-260	143	113	,	,	PUNCT
faba-260	143	114	csr	csr	NOUN
faba-260	143	115	index	index	NOUN
faba-260	143	116	,	,	PUNCT
faba-260	143	117	capital	capital	NOUN
faba-260	143	118	intensity	intensity	NOUN
faba-260	143	119	,	,	PUNCT
faba-260	143	120	and	and	CCONJ
faba-260	143	121	firm	firm	ADJ
faba-260	143	122	size	size	NOUN
faba-260	143	123	.	.	PUNCT
faba-260	144	1	the	the	DET
faba-260	144	2	results	result	NOUN
faba-260	144	3	of	of	ADP
faba-260	144	4	the	the	DET
faba-260	144	5	descriptive	descriptive	ADJ
faba-260	144	6	statistics	statistic	NOUN
faba-260	144	7	provide	provide	VERB
faba-260	144	8	insights	insight	NOUN
faba-260	144	9	into	into	ADP
faba-260	144	10	the	the	DET
faba-260	144	11	distribution	distribution	NOUN
faba-260	144	12	and	and	CCONJ
faba-260	144	13	variability	variability	NOUN
faba-260	144	14	of	of	ADP
faba-260	144	15	each	each	DET
faba-260	144	16	variable	variable	NOUN
faba-260	144	17	before	before	ADP
faba-260	144	18	inferential	inferential	ADJ
faba-260	144	19	testing	testing	NOUN
faba-260	144	20	.	.	PUNCT
faba-260	145	1	to	to	PART
faba-260	145	2	ensure	ensure	VERB
faba-260	145	3	the	the	DET
faba-260	145	4	adequacy	adequacy	NOUN
faba-260	145	5	of	of	ADP
faba-260	145	6	the	the	DET
faba-260	145	7	regression	regression	NOUN
faba-260	145	8	model	model	NOUN
faba-260	145	9	,	,	PUNCT
faba-260	145	10	classical	classical	ADJ
faba-260	145	11	assumption	assumption	NOUN
faba-260	145	12	tests	test	NOUN
faba-260	145	13	were	be	AUX
faba-260	145	14	conducted	conduct	VERB
faba-260	145	15	.	.	PUNCT
faba-260	146	1	these	these	PRON
faba-260	146	2	include	include	VERB
faba-260	146	3	:	:	PUNCT
faba-260	146	4	normality	normality	ADJ
faba-260	146	5	test	test	NOUN
faba-260	146	6	,	,	PUNCT
faba-260	146	7	homoscedasticity	homoscedasticity	NOUN
faba-260	146	8	test	test	NOUN
faba-260	146	9	,	,	PUNCT
faba-260	146	10	multicollinearity	multicollinearity	NOUN
faba-260	146	11	test	test	NOUN
faba-260	146	12	,	,	PUNCT
faba-260	146	13	and	and	CCONJ
faba-260	146	14	autocorrelation	autocorrelation	NOUN
faba-260	146	15	test	test	NOUN
faba-260	146	16	.	.	PUNCT
faba-260	147	1	result	result	NOUN
faba-260	147	2	and	and	CCONJ
faba-260	147	3	discussion	discussion	NOUN
faba-260	147	4	descriptive	descriptive	ADJ
faba-260	147	5	statistics	statistic	NOUN
faba-260	147	6	test	test	NOUN
faba-260	147	7	result	result	NOUN
faba-260	147	8	here	here	ADV
faba-260	147	9	are	be	AUX
faba-260	147	10	the	the	DET
faba-260	147	11	results	result	NOUN
faba-260	147	12	of	of	ADP
faba-260	147	13	the	the	DET
faba-260	147	14	descriptive	descriptive	ADJ
faba-260	147	15	statistics	statistic	NOUN
faba-260	147	16	test	test	NOUN
faba-260	147	17	in	in	ADP
faba-260	147	18	this	this	DET
faba-260	147	19	study	study	NOUN
faba-260	147	20	:	:	PUNCT
faba-260	147	21	table	table	NOUN
faba-260	147	22	1	1	NUM
faba-260	147	23	.	.	PUNCT
faba-260	147	24	descriptive	descriptive	ADJ
faba-260	147	25	statistics	statistic	NOUN
faba-260	147	26	test	test	PROPN
faba-260	147	27	n	n	PRON
faba-260	147	28	min	min	NOUN
faba-260	148	1	max	max	PROPN
faba-260	148	2	mean	mean	PROPN
faba-260	149	1	std	std	PROPN
faba-260	149	2	.	.	PUNCT
faba-260	149	3	deviation	deviation	NOUN
faba-260	149	4	tax	tax	NOUN
faba-260	149	5	avoidance	avoidance	NOUN
faba-260	149	6	54	54	NUM
faba-260	149	7	0.02	0.02	NUM
faba-260	149	8	0.88	0.88	NUM
faba-260	149	9	0.2481	0.2481	NUM
faba-260	149	10	0.20876	0.20876	NUM
faba-260	149	11	csr	csr	X
faba-260	149	12	54	54	NUM
faba-260	149	13	0.08	0.08	NUM
faba-260	149	14	0.97	0.97	NUM
faba-260	149	15	0.4324	0.4324	NUM
faba-260	149	16	0.24223	0.24223	NUM
faba-260	149	17	capital	capital	NOUN
faba-260	149	18	intensity	intensity	NOUN
faba-260	149	19	54	54	NUM
faba-260	149	20	0.01	0.01	NUM
faba-260	149	21	0.83	0.83	NUM
faba-260	149	22	0.3077	0.3077	NUM
faba-260	149	23	0.25758	0.25758	NUM
faba-260	149	24	firm	firm	ADJ
faba-260	149	25	size	size	NOUN
faba-260	149	26	54	54	NUM
faba-260	149	27	18.90	18.90	NUM
faba-260	149	28	31.45	31.45	NUM
faba-260	149	29	23.5601	23.5601	NUM
faba-260	149	30	4.09120	4.09120	NUM
faba-260	149	31	source	source	NOUN
faba-260	149	32	:	:	PUNCT
faba-260	149	33	data	datum	NOUN
faba-260	149	34	is	be	AUX
faba-260	149	35	processed	process	VERB
faba-260	149	36	(	(	PUNCT
faba-260	149	37	2025	2025	NUM
faba-260	149	38	)	)	PUNCT
faba-260	149	39	the	the	DET
faba-260	149	40	average	average	ADJ
faba-260	149	41	tax	tax	NOUN
faba-260	149	42	avoidance	avoidance	NOUN
faba-260	149	43	(	(	PUNCT
faba-260	149	44	cetr	cetr	NOUN
faba-260	149	45	)	)	PUNCT
faba-260	149	46	value	value	NOUN
faba-260	149	47	of	of	ADP
faba-260	149	48	0.2481	0.2481	NUM
faba-260	149	49	indicates	indicate	VERB
faba-260	149	50	that	that	SCONJ
faba-260	149	51	the	the	DET
faba-260	149	52	companies	company	NOUN
faba-260	149	53	in	in	ADP
faba-260	149	54	the	the	DET
faba-260	149	55	sample	sample	NOUN
faba-260	149	56	tend	tend	VERB
faba-260	149	57	to	to	PART
faba-260	149	58	engage	engage	VERB
faba-260	149	59	in	in	ADP
faba-260	149	60	relatively	relatively	ADV
faba-260	149	61	high	high	ADJ
faba-260	149	62	levels	level	NOUN
faba-260	149	63	of	of	ADP
faba-260	149	64	tax	tax	NOUN
faba-260	149	65	avoidance	avoidance	NOUN
faba-260	149	66	(	(	PUNCT
faba-260	149	67	since	since	SCONJ
faba-260	149	68	a	a	DET
faba-260	149	69	lower	low	ADJ
faba-260	149	70	cetr	cetr	NOUN
faba-260	149	71	implies	imply	VERB
faba-260	149	72	higher	high	ADJ
faba-260	149	73	tax	tax	NOUN
faba-260	149	74	avoidance	avoidance	NOUN
faba-260	149	75	)	)	PUNCT
faba-260	149	76	.	.	PUNCT
faba-260	150	1	the	the	DET
faba-260	150	2	minimum	minimum	ADJ
faba-260	150	3	value	value	NOUN
faba-260	150	4	of	of	ADP
faba-260	150	5	0.02	0.02	NUM
faba-260	150	6	suggests	suggest	VERB
faba-260	150	7	that	that	SCONJ
faba-260	150	8	some	some	DET
faba-260	150	9	companies	company	NOUN
faba-260	150	10	pay	pay	VERB
faba-260	150	11	only	only	ADV
faba-260	150	12	2	2	NUM
faba-260	150	13	%	%	NOUN
faba-260	150	14	of	of	ADP
faba-260	150	15	their	their	PRON
faba-260	150	16	cash	cash	NOUN
faba-260	150	17	-	-	PUNCT
faba-260	150	18	based	base	VERB
faba-260	150	19	income	income	NOUN
faba-260	150	20	in	in	ADP
faba-260	150	21	taxes	taxis	NOUN
faba-260	150	22	,	,	PUNCT
faba-260	150	23	reflecting	reflect	VERB
faba-260	150	24	aggressive	aggressive	ADJ
faba-260	150	25	tax	tax	NOUN
faba-260	150	26	avoidance	avoidance	NOUN
faba-260	150	27	practices	practice	NOUN
faba-260	150	28	.	.	PUNCT
faba-260	151	1	in	in	ADP
faba-260	151	2	contrast	contrast	NOUN
faba-260	151	3	,	,	PUNCT
faba-260	151	4	a	a	DET
faba-260	151	5	maximum	maximum	ADJ
faba-260	151	6	cetr	cetr	NOUN
faba-260	151	7	of	of	ADP
faba-260	151	8	0.88	0.88	NUM
faba-260	151	9	demonstrates	demonstrate	VERB
faba-260	151	10	that	that	SCONJ
faba-260	151	11	some	some	DET
faba-260	151	12	companies	company	NOUN
faba-260	151	13	demonstrate	demonstrate	VERB
faba-260	151	14	high	high	ADJ
faba-260	151	15	tax	tax	NOUN
faba-260	151	16	compliance	compliance	NOUN
faba-260	151	17	.	.	PUNCT
faba-260	152	1	the	the	DET
faba-260	152	2	standard	standard	ADJ
faba-260	152	3	deviation	deviation	NOUN
faba-260	152	4	of	of	ADP
faba-260	152	5	0.20876	0.20876	NUM
faba-260	152	6	reflects	reflect	VERB
faba-260	152	7	considerable	considerable	ADJ
faba-260	152	8	variation	variation	NOUN
faba-260	152	9	among	among	ADP
faba-260	152	10	firms	firm	NOUN
faba-260	152	11	in	in	ADP
faba-260	152	12	terms	term	NOUN
faba-260	152	13	of	of	ADP
faba-260	152	14	their	their	PRON
faba-260	152	15	tax	tax	NOUN
faba-260	152	16	behavior	behavior	NOUN
faba-260	152	17	.	.	PUNCT
faba-260	153	1	the	the	DET
faba-260	153	2	mean	mean	ADJ
faba-260	153	3	csr	csr	X
faba-260	153	4	disclosure	disclosure	NOUN
faba-260	153	5	index	index	NOUN
faba-260	153	6	of	of	ADP
faba-260	153	7	0.4324	0.4324	NUM
faba-260	153	8	indicates	indicate	VERB
faba-260	153	9	a	a	DET
faba-260	153	10	moderate	moderate	ADJ
faba-260	153	11	level	level	NOUN
faba-260	153	12	of	of	ADP
faba-260	153	13	csr	csr	NOUN
faba-260	153	14	reporting	reporting	NOUN
faba-260	153	15	.	.	PUNCT
faba-260	154	1	a	a	DET
faba-260	154	2	minimum	minimum	ADJ
faba-260	154	3	agengsriwardana	agengsriwardana	PROPN
faba-260	154	4	,	,	PUNCT
faba-260	154	5	aryani	aryani	ADJ
faba-260	154	6	,	,	PUNCT
faba-260	154	7	rani	rani	PROPN
faba-260	154	8	,	,	PUNCT
faba-260	154	9	armin	armin	PROPN
faba-260	154	10	/	/	SYM
faba-260	154	11	finance	finance	PROPN
faba-260	154	12	,	,	PUNCT
faba-260	154	13	accounting	accounting	NOUN
faba-260	154	14	and	and	CCONJ
faba-260	154	15	business	business	NOUN
faba-260	154	16	analysis	analysis	NOUN
faba-260	154	17	,	,	PUNCT
faba-260	154	18	volume	volume	NOUN
faba-260	154	19	7	7	NUM
faba-260	154	20	issue	issue	NOUN
faba-260	154	21	2	2	NUM
faba-260	154	22	,	,	PUNCT
faba-260	154	23	2025	2025	NUM
faba-260	154	24	.	.	PUNCT
faba-260	155	1	157	157	NUM
faba-260	155	2	score	score	NOUN
faba-260	155	3	of	of	ADP
faba-260	155	4	0.08	0.08	NUM
faba-260	155	5	implies	imply	VERB
faba-260	155	6	that	that	SCONJ
faba-260	155	7	some	some	DET
faba-260	155	8	companies	company	NOUN
faba-260	155	9	disclose	disclose	VERB
faba-260	155	10	only	only	ADV
faba-260	155	11	8	8	NUM
faba-260	155	12	%	%	NOUN
faba-260	155	13	of	of	ADP
faba-260	155	14	the	the	DET
faba-260	155	15	csr	csr	NOUN
faba-260	155	16	indicators	indicator	NOUN
faba-260	155	17	,	,	PUNCT
faba-260	155	18	highlighting	highlight	VERB
faba-260	155	19	significant	significant	ADJ
faba-260	155	20	inconsistency	inconsistency	NOUN
faba-260	155	21	in	in	ADP
faba-260	155	22	sustainability	sustainability	NOUN
faba-260	155	23	reporting	reporting	NOUN
faba-260	155	24	.	.	PUNCT
faba-260	156	1	companies	company	NOUN
faba-260	156	2	with	with	ADP
faba-260	156	3	a	a	DET
faba-260	156	4	csr	csr	NOUN
faba-260	156	5	score	score	NOUN
faba-260	156	6	of	of	ADP
faba-260	156	7	0.97	0.97	NUM
faba-260	156	8	disclose	disclose	VERB
faba-260	156	9	almost	almost	ADV
faba-260	156	10	all	all	PRON
faba-260	156	11	required	require	VERB
faba-260	156	12	csr	csr	NOUN
faba-260	156	13	items	item	NOUN
faba-260	156	14	,	,	PUNCT
faba-260	156	15	suggesting	suggest	VERB
faba-260	156	16	strong	strong	ADJ
faba-260	156	17	compliance	compliance	NOUN
faba-260	156	18	.	.	PUNCT
faba-260	157	1	these	these	DET
faba-260	157	2	findings	finding	NOUN
faba-260	157	3	reveal	reveal	VERB
faba-260	157	4	heterogeneous	heterogeneous	ADJ
faba-260	157	5	csr	csr	NOUN
faba-260	157	6	engagement	engagement	NOUN
faba-260	157	7	within	within	ADP
faba-260	157	8	the	the	DET
faba-260	157	9	energy	energy	NOUN
faba-260	157	10	sector	sector	NOUN
faba-260	157	11	.	.	PUNCT
faba-260	158	1	the	the	DET
faba-260	158	2	average	average	ADJ
faba-260	158	3	capital	capital	NOUN
faba-260	158	4	intensity	intensity	NOUN
faba-260	158	5	of	of	ADP
faba-260	158	6	0.3077	0.3077	NUM
faba-260	158	7	suggests	suggest	VERB
faba-260	158	8	that	that	SCONJ
faba-260	158	9	fixed	fix	VERB
faba-260	158	10	assets	asset	NOUN
faba-260	158	11	account	account	VERB
faba-260	158	12	for	for	ADP
faba-260	158	13	roughly	roughly	ADV
faba-260	158	14	30	30	NUM
faba-260	158	15	%	%	NOUN
faba-260	158	16	of	of	ADP
faba-260	158	17	total	total	ADJ
faba-260	158	18	assets	asset	NOUN
faba-260	158	19	.	.	PUNCT
faba-260	159	1	a	a	DET
faba-260	159	2	maximum	maximum	ADJ
faba-260	159	3	value	value	NOUN
faba-260	159	4	close	close	ADV
faba-260	159	5	to	to	ADP
faba-260	159	6	0.83	0.83	NUM
faba-260	159	7	indicates	indicate	VERB
faba-260	159	8	that	that	SCONJ
faba-260	159	9	some	some	DET
faba-260	159	10	companies	company	NOUN
faba-260	159	11	are	be	AUX
faba-260	159	12	highly	highly	ADV
faba-260	159	13	capital	capital	NOUN
faba-260	159	14	-	-	PUNCT
faba-260	159	15	intensive	intensive	ADJ
faba-260	159	16	,	,	PUNCT
faba-260	159	17	which	which	PRON
faba-260	159	18	is	be	AUX
faba-260	159	19	typical	typical	ADJ
faba-260	159	20	for	for	ADP
faba-260	159	21	the	the	DET
faba-260	159	22	energy	energy	NOUN
faba-260	159	23	sector	sector	NOUN
faba-260	159	24	that	that	PRON
faba-260	159	25	relies	rely	VERB
faba-260	159	26	heavily	heavily	ADV
faba-260	159	27	on	on	ADP
faba-260	159	28	physical	physical	ADJ
faba-260	159	29	infrastructure	infrastructure	NOUN
faba-260	159	30	.	.	PUNCT
faba-260	160	1	conversely	conversely	ADV
faba-260	160	2	,	,	PUNCT
faba-260	160	3	the	the	DET
faba-260	160	4	minimum	minimum	ADJ
faba-260	160	5	value	value	NOUN
faba-260	160	6	of	of	ADP
faba-260	160	7	0.01	0.01	NUM
faba-260	160	8	demonstrates	demonstrate	NOUN
faba-260	160	9	that	that	SCONJ
faba-260	160	10	certain	certain	ADJ
faba-260	160	11	companies	company	NOUN
faba-260	160	12	have	have	VERB
faba-260	160	13	minimal	minimal	ADJ
faba-260	160	14	fixed	fix	VERB
faba-260	160	15	assets	asset	NOUN
faba-260	160	16	.	.	PUNCT
faba-260	161	1	this	this	DET
faba-260	161	2	variation	variation	NOUN
faba-260	161	3	is	be	AUX
faba-260	161	4	important	important	ADJ
faba-260	161	5	in	in	ADP
faba-260	161	6	understanding	understand	VERB
faba-260	161	7	depreciation	depreciation	NOUN
faba-260	161	8	strategies	strategy	NOUN
faba-260	161	9	and	and	CCONJ
faba-260	161	10	potential	potential	NOUN
faba-260	161	11	for	for	ADP
faba-260	161	12	tax	tax	NOUN
faba-260	161	13	planning	planning	NOUN
faba-260	161	14	.	.	PUNCT
faba-260	162	1	firm	firm	ADJ
faba-260	162	2	size	size	NOUN
faba-260	162	3	varies	vary	VERB
faba-260	162	4	widely	widely	ADV
faba-260	162	5	.	.	PUNCT
faba-260	163	1	the	the	DET
faba-260	163	2	mean	mean	ADJ
faba-260	163	3	logarithm	logarithm	NOUN
faba-260	163	4	of	of	ADP
faba-260	163	5	assets	asset	NOUN
faba-260	163	6	is	be	AUX
faba-260	163	7	23.56	23.56	NUM
faba-260	163	8	.	.	PUNCT
faba-260	164	1	the	the	DET
faba-260	164	2	minimum	minimum	ADJ
faba-260	164	3	and	and	CCONJ
faba-260	164	4	maximum	maximum	ADJ
faba-260	164	5	values	value	NOUN
faba-260	164	6	indicate	indicate	VERB
faba-260	164	7	the	the	DET
faba-260	164	8	presence	presence	NOUN
faba-260	164	9	of	of	ADP
faba-260	164	10	small	small	ADJ
faba-260	164	11	to	to	PART
faba-260	164	12	very	very	ADV
faba-260	164	13	large	large	ADJ
faba-260	164	14	firms	firm	NOUN
faba-260	164	15	in	in	ADP
faba-260	164	16	the	the	DET
faba-260	164	17	sample	sample	NOUN
faba-260	164	18	,	,	PUNCT
faba-260	164	19	reflecting	reflect	VERB
faba-260	164	20	the	the	DET
faba-260	164	21	diversity	diversity	NOUN
faba-260	164	22	of	of	ADP
faba-260	164	23	operating	operating	NOUN
faba-260	164	24	scales	scale	NOUN
faba-260	164	25	in	in	ADP
faba-260	164	26	the	the	DET
faba-260	164	27	energy	energy	NOUN
faba-260	164	28	sector	sector	NOUN
faba-260	164	29	.	.	PUNCT
faba-260	165	1	the	the	DET
faba-260	165	2	high	high	ADJ
faba-260	165	3	standard	standard	ADJ
faba-260	165	4	deviation	deviation	NOUN
faba-260	165	5	value	value	NOUN
faba-260	165	6	(	(	PUNCT
faba-260	165	7	4.09	4.09	NUM
faba-260	165	8	)	)	PUNCT
faba-260	165	9	indicates	indicate	VERB
faba-260	165	10	substantial	substantial	ADJ
faba-260	165	11	variation	variation	NOUN
faba-260	165	12	in	in	ADP
faba-260	165	13	firm	firm	ADJ
faba-260	165	14	size	size	NOUN
faba-260	165	15	.	.	PUNCT
faba-260	166	1	results	result	NOUN
faba-260	166	2	of	of	ADP
faba-260	166	3	the	the	DET
faba-260	166	4	coefficient	coefficient	NOUN
faba-260	166	5	of	of	ADP
faba-260	166	6	determination	determination	NOUN
faba-260	166	7	test	test	NOUN
faba-260	166	8	.	.	PUNCT
faba-260	167	1	here	here	ADV
faba-260	167	2	are	be	AUX
faba-260	167	3	the	the	DET
faba-260	167	4	results	result	NOUN
faba-260	167	5	of	of	ADP
faba-260	167	6	the	the	DET
faba-260	167	7	coefficient	coefficient	NOUN
faba-260	167	8	of	of	ADP
faba-260	167	9	determination	determination	NOUN
faba-260	167	10	test	test	NOUN
faba-260	167	11	in	in	ADP
faba-260	167	12	this	this	DET
faba-260	167	13	study	study	NOUN
faba-260	167	14	:	:	PUNCT
faba-260	167	15	table	table	NOUN
faba-260	167	16	2	2	NUM
faba-260	167	17	.	.	PUNCT
faba-260	167	18	determination	determination	NOUN
faba-260	167	19	coefficient	coefficient	PROPN
faba-260	167	20	test	test	NOUN
faba-260	167	21	r2	r2	PROPN
faba-260	167	22	model	model	NOUN
faba-260	167	23	1	1	NUM
faba-260	167	24	0.432	0.432	NUM
faba-260	167	25	model	model	NOUN
faba-260	167	26	2	2	NUM
faba-260	167	27	0.445	0.445	NUM
faba-260	167	28	source	source	NOUN
faba-260	167	29	:	:	PUNCT
faba-260	167	30	data	datum	NOUN
faba-260	167	31	is	be	AUX
faba-260	167	32	processed	process	VERB
faba-260	167	33	(	(	PUNCT
faba-260	167	34	2025	2025	NUM
faba-260	167	35	)	)	PUNCT
faba-260	167	36	the	the	DET
faba-260	167	37	first	first	ADJ
faba-260	167	38	model	model	NOUN
faba-260	167	39	,	,	PUNCT
faba-260	167	40	which	which	PRON
faba-260	167	41	tests	test	VERB
faba-260	167	42	the	the	DET
faba-260	167	43	influence	influence	NOUN
faba-260	167	44	of	of	ADP
faba-260	167	45	csr	csr	PROPN
faba-260	167	46	,	,	PUNCT
faba-260	167	47	capital	capital	NOUN
faba-260	167	48	intensity	intensity	NOUN
faba-260	167	49	,	,	PUNCT
faba-260	167	50	and	and	CCONJ
faba-260	167	51	firm	firm	ADJ
faba-260	167	52	size	size	NOUN
faba-260	167	53	on	on	ADP
faba-260	167	54	tax	tax	NOUN
faba-260	167	55	avoidance	avoidance	NOUN
faba-260	167	56	,	,	PUNCT
faba-260	167	57	explains	explain	VERB
faba-260	167	58	43.2	43.2	NUM
faba-260	167	59	%	%	NOUN
faba-260	167	60	of	of	ADP
faba-260	167	61	the	the	DET
faba-260	167	62	variation	variation	NOUN
faba-260	167	63	in	in	ADP
faba-260	167	64	tax	tax	NOUN
faba-260	167	65	avoidance	avoidance	NOUN
faba-260	167	66	.	.	PUNCT
faba-260	168	1	the	the	DET
faba-260	168	2	remaining	remain	VERB
faba-260	168	3	56.8	56.8	NUM
faba-260	168	4	%	%	NOUN
faba-260	168	5	is	be	AUX
faba-260	168	6	influenced	influence	VERB
faba-260	168	7	by	by	ADP
faba-260	168	8	other	other	ADJ
faba-260	168	9	factors	factor	NOUN
faba-260	168	10	not	not	PART
faba-260	168	11	explained	explain	VERB
faba-260	168	12	by	by	ADP
faba-260	168	13	this	this	DET
faba-260	168	14	model	model	NOUN
faba-260	168	15	.	.	PUNCT
faba-260	169	1	in	in	ADP
faba-260	169	2	the	the	DET
faba-260	169	3	second	second	ADJ
faba-260	169	4	model	model	NOUN
faba-260	169	5	,	,	PUNCT
faba-260	169	6	which	which	PRON
faba-260	169	7	modifies	modify	VERB
faba-260	169	8	the	the	DET
faba-260	169	9	relationship	relationship	NOUN
faba-260	169	10	by	by	ADP
faba-260	169	11	adding	add	VERB
faba-260	169	12	firm	firm	ADJ
faba-260	169	13	size	size	NOUN
faba-260	169	14	as	as	ADP
faba-260	169	15	a	a	DET
faba-260	169	16	moderating	moderate	VERB
faba-260	169	17	variable	variable	NOUN
faba-260	169	18	,	,	PUNCT
faba-260	169	19	the	the	DET
faba-260	169	20	r	r	NOUN
faba-260	169	21	-	-	PUNCT
faba-260	169	22	square	square	ADJ
faba-260	169	23	increases	increase	NOUN
faba-260	169	24	to	to	ADP
faba-260	169	25	44.5	44.5	NUM
faba-260	169	26	%	%	NOUN
faba-260	169	27	.	.	PUNCT
faba-260	170	1	this	this	PRON
faba-260	170	2	indicates	indicate	VERB
faba-260	170	3	that	that	SCONJ
faba-260	170	4	the	the	DET
faba-260	170	5	second	second	ADJ
faba-260	170	6	model	model	NOUN
faba-260	170	7	can	can	AUX
faba-260	170	8	explain	explain	VERB
faba-260	170	9	44.5	44.5	NUM
faba-260	170	10	%	%	NOUN
faba-260	170	11	of	of	ADP
faba-260	170	12	the	the	DET
faba-260	170	13	variation	variation	NOUN
faba-260	170	14	in	in	ADP
faba-260	170	15	tax	tax	NOUN
faba-260	170	16	avoidance	avoidance	NOUN
faba-260	170	17	,	,	PUNCT
faba-260	170	18	with	with	ADP
faba-260	170	19	firm	firm	ADJ
faba-260	170	20	size	size	NOUN
faba-260	170	21	serving	serve	VERB
faba-260	170	22	to	to	PART
faba-260	170	23	enhance	enhance	VERB
faba-260	170	24	the	the	DET
faba-260	170	25	explanation	explanation	NOUN
faba-260	170	26	of	of	ADP
faba-260	170	27	the	the	DET
faba-260	170	28	observed	observed	ADJ
faba-260	170	29	phenomenon	phenomenon	NOUN
faba-260	170	30	.	.	PUNCT
faba-260	171	1	normality	normality	NOUN
faba-260	171	2	test	test	NOUN
faba-260	171	3	result	result	VERB
faba-260	171	4	the	the	DET
faba-260	171	5	results	result	NOUN
faba-260	171	6	of	of	ADP
faba-260	171	7	the	the	DET
faba-260	171	8	normality	normality	NOUN
faba-260	171	9	test	test	NOUN
faba-260	171	10	in	in	ADP
faba-260	171	11	this	this	DET
faba-260	171	12	study	study	NOUN
faba-260	171	13	:	:	PUNCT
faba-260	171	14	table	table	NOUN
faba-260	171	15	3	3	NUM
faba-260	171	16	.	.	PUNCT
faba-260	171	17	normality	normality	NOUN
faba-260	171	18	test	test	NOUN
faba-260	171	19	result	result	VERB
faba-260	171	20	unstandardized	unstandardized	ADJ
faba-260	171	21	residual	residual	ADJ
faba-260	171	22	n	n	NUM
faba-260	171	23	54	54	NUM
faba-260	171	24	normal	normal	ADJ
faba-260	171	25	parametersa	parametersa	NOUN
faba-260	171	26	,	,	PUNCT
faba-260	171	27	b	b	PROPN
faba-260	171	28	mean	mean	NOUN
faba-260	172	1	0.0000000	0.0000000	NUM
faba-260	172	2	std	std	NOUN
faba-260	172	3	.	.	PUNCT
faba-260	172	4	devation	devation	NOUN
faba-260	172	5	0.15852029	0.15852029	NUM
faba-260	172	6	most	most	ADV
faba-260	172	7	extreme	extreme	ADJ
faba-260	172	8	differences	difference	NOUN
faba-260	172	9	absolute	absolute	ADJ
faba-260	172	10	0.093	0.093	NUM
faba-260	172	11	positive	positive	ADJ
faba-260	172	12	0.093	0.093	NUM
faba-260	172	13	negative	negative	ADJ
faba-260	172	14	-0.054	-0.054	PUNCT
faba-260	172	15	test	test	NOUN
faba-260	172	16	statistic	statistic	NOUN
faba-260	172	17	0.093	0.093	NUM
faba-260	172	18	asymp	asymp	NOUN
faba-260	172	19	.	.	PUNCT
faba-260	173	1	sig	sig	PROPN
faba-260	173	2	.	.	PUNCT
faba-260	174	1	(	(	PUNCT
faba-260	174	2	2	2	NUM
faba-260	174	3	-	-	PUNCT
faba-260	174	4	tailed	tailed	ADJ
faba-260	174	5	)	)	PUNCT
faba-260	174	6	0.200c	0.200c	NOUN
faba-260	174	7	,	,	PUNCT
faba-260	174	8	d	d	PROPN
faba-260	174	9	notes	note	VERB
faba-260	174	10	:	:	PUNCT
faba-260	174	11	a	a	DET
faba-260	174	12	test	test	NOUN
faba-260	174	13	distribution	distribution	NOUN
faba-260	174	14	is	be	AUX
faba-260	174	15	normal	normal	ADJ
faba-260	174	16	b	b	NOUN
faba-260	174	17	calculated	calculate	VERB
faba-260	174	18	from	from	ADP
faba-260	174	19	data	datum	NOUN
faba-260	174	20	c	c	PROPN
faba-260	174	21	lilliefors	lilliefor	NOUN
faba-260	174	22	significance	significance	NOUN
faba-260	174	23	correction	correction	NOUN
faba-260	175	1	d	d	X
faba-260	175	2	this	this	PRON
faba-260	175	3	is	be	AUX
faba-260	175	4	a	a	DET
faba-260	175	5	lower	low	ADJ
faba-260	175	6	bound	bind	VERB
faba-260	175	7	of	of	ADP
faba-260	175	8	the	the	DET
faba-260	175	9	true	true	ADJ
faba-260	175	10	significance	significance	NOUN
faba-260	175	11	source	source	NOUN
faba-260	175	12	:	:	PUNCT
faba-260	175	13	data	datum	NOUN
faba-260	175	14	is	be	AUX
faba-260	175	15	processed	process	VERB
faba-260	175	16	(	(	PUNCT
faba-260	175	17	2025	2025	NUM
faba-260	175	18	)	)	PUNCT
faba-260	175	19	the	the	DET
faba-260	175	20	results	result	NOUN
faba-260	175	21	of	of	ADP
faba-260	175	22	the	the	DET
faba-260	175	23	normality	normality	NOUN
faba-260	175	24	test	test	NOUN
faba-260	175	25	using	use	VERB
faba-260	175	26	kolmogorov	kolmogorov	PROPN
faba-260	175	27	-	-	PUNCT
faba-260	175	28	smirnov	smirnov	NOUN
faba-260	175	29	have	have	VERB
faba-260	175	30	a	a	DET
faba-260	175	31	p	p	NOUN
faba-260	175	32	-	-	PUNCT
faba-260	175	33	value	value	NOUN
faba-260	175	34	of	of	ADP
faba-260	175	35	0.200	0.200	NUM
faba-260	175	36	>	>	PUNCT
faba-260	175	37	0.05	0.05	NUM
faba-260	175	38	,	,	PUNCT
faba-260	175	39	so	so	SCONJ
faba-260	175	40	it	it	PRON
faba-260	175	41	it	it	PRON
faba-260	175	42	can	can	AUX
faba-260	175	43	be	be	AUX
faba-260	175	44	concluded	conclude	VERB
faba-260	175	45	that	that	SCONJ
faba-260	175	46	the	the	DET
faba-260	175	47	residual	residual	ADJ
faba-260	175	48	data	datum	NOUN
faba-260	175	49	is	be	AUX
faba-260	175	50	normally	normally	ADV
faba-260	175	51	distributed	distribute	VERB
faba-260	175	52	.	.	PUNCT
faba-260	176	1	this	this	PRON
faba-260	176	2	demonstrates	demonstrate	VERB
faba-260	176	3	that	that	SCONJ
faba-260	176	4	the	the	DET
faba-260	176	5	regression	regression	NOUN
faba-260	176	6	model	model	NOUN
faba-260	176	7	meets	meet	VERB
faba-260	176	8	the	the	DET
faba-260	176	9	normality	normality	NOUN
faba-260	176	10	assumption	assumption	NOUN
faba-260	176	11	.	.	PUNCT
faba-260	177	1	multicollinearity	multicollinearity	NOUN
faba-260	177	2	test	test	NOUN
faba-260	177	3	result	result	VERB
faba-260	177	4	the	the	DET
faba-260	177	5	results	result	NOUN
faba-260	177	6	of	of	ADP
faba-260	177	7	the	the	DET
faba-260	177	8	multicollinearity	multicollinearity	NOUN
faba-260	177	9	test	test	NOUN
faba-260	177	10	in	in	ADP
faba-260	177	11	this	this	DET
faba-260	177	12	study	study	NOUN
faba-260	177	13	:	:	PUNCT
faba-260	177	14	agengsriwardana	agengsriwardana	PROPN
faba-260	177	15	,	,	PUNCT
faba-260	177	16	aryani	aryani	ADJ
faba-260	177	17	,	,	PUNCT
faba-260	177	18	rani	rani	PROPN
faba-260	177	19	,	,	PUNCT
faba-260	177	20	armin	armin	PROPN
faba-260	177	21	/	/	SYM
faba-260	177	22	finance	finance	PROPN
faba-260	177	23	,	,	PUNCT
faba-260	177	24	accounting	accounting	NOUN
faba-260	177	25	and	and	CCONJ
faba-260	177	26	business	business	NOUN
faba-260	177	27	analysis	analysis	NOUN
faba-260	177	28	,	,	PUNCT
faba-260	177	29	volume	volume	NOUN
faba-260	177	30	7	7	NUM
faba-260	177	31	issue	issue	NOUN
faba-260	177	32	2	2	NUM
faba-260	177	33	,	,	PUNCT
faba-260	177	34	2025	2025	NUM
faba-260	177	35	.	.	PUNCT
faba-260	178	1	158	158	NUM
faba-260	178	2	table	table	NOUN
faba-260	178	3	4	4	NUM
faba-260	178	4	.	.	PUNCT
faba-260	178	5	multicollinearity	multicollinearity	NOUN
faba-260	178	6	test	test	NOUN
faba-260	178	7	result	result	NOUN
faba-260	178	8	model	model	NOUN
faba-260	178	9	collinearity	collinearity	NOUN
faba-260	178	10	statistics	statistic	NOUN
faba-260	178	11	tolerance	tolerance	NOUN
faba-260	178	12	vif	vif	X
faba-260	178	13	csr	csr	PROPN
faba-260	178	14	0.929	0.929	NUM
faba-260	178	15	1.076	1.076	NUM
faba-260	178	16	capital	capital	NOUN
faba-260	178	17	intensity	intensity	NOUN
faba-260	178	18	0.931	0.931	NUM
faba-260	178	19	1.074	1.074	NUM
faba-260	178	20	firm	firm	ADJ
faba-260	178	21	size	size	NOUN
faba-260	178	22	0.998	0.998	NUM
faba-260	178	23	1.002	1.002	NUM
faba-260	178	24	source	source	NOUN
faba-260	178	25	:	:	PUNCT
faba-260	178	26	data	datum	NOUN
faba-260	178	27	is	be	AUX
faba-260	178	28	processed	process	VERB
faba-260	178	29	(	(	PUNCT
faba-260	178	30	2025	2025	NUM
faba-260	178	31	)	)	PUNCT
faba-260	178	32	there	there	PRON
faba-260	178	33	is	be	VERB
faba-260	178	34	no	no	DET
faba-260	178	35	multicollinearity	multicollinearity	NOUN
faba-260	178	36	problem	problem	NOUN
faba-260	178	37	because	because	SCONJ
faba-260	178	38	all	all	DET
faba-260	178	39	vif	vif	NOUN
faba-260	178	40	values	value	NOUN
faba-260	178	41	are	be	AUX
faba-260	178	42	<	<	X
faba-260	178	43	10	10	NUM
faba-260	178	44	and	and	CCONJ
faba-260	178	45	tolerance	tolerance	NOUN
faba-260	178	46	>	>	NOUN
faba-260	178	47	0.1	0.1	NUM
faba-260	178	48	.	.	PUNCT
faba-260	179	1	this	this	PRON
faba-260	179	2	means	mean	VERB
faba-260	179	3	that	that	SCONJ
faba-260	179	4	the	the	DET
faba-260	179	5	independent	independent	ADJ
faba-260	179	6	variables	variable	NOUN
faba-260	179	7	in	in	ADP
faba-260	179	8	the	the	DET
faba-260	179	9	model	model	NOUN
faba-260	179	10	are	be	AUX
faba-260	179	11	not	not	PART
faba-260	179	12	highly	highly	ADV
faba-260	179	13	correlated	correlate	VERB
faba-260	179	14	with	with	ADP
faba-260	179	15	each	each	DET
faba-260	179	16	other	other	ADJ
faba-260	179	17	,	,	PUNCT
faba-260	179	18	and	and	CCONJ
faba-260	179	19	the	the	DET
faba-260	179	20	regression	regression	NOUN
faba-260	179	21	results	result	NOUN
faba-260	179	22	can	can	AUX
faba-260	179	23	be	be	AUX
faba-260	179	24	interpreted	interpret	VERB
faba-260	179	25	well	well	ADV
faba-260	179	26	individually	individually	ADV
faba-260	179	27	.	.	PUNCT
faba-260	180	1	heteroscedasticity	heteroscedasticity	NOUN
faba-260	180	2	test	test	NOUN
faba-260	180	3	result	result	VERB
faba-260	180	4	the	the	DET
faba-260	180	5	results	result	NOUN
faba-260	180	6	of	of	ADP
faba-260	180	7	the	the	DET
faba-260	180	8	heteroscedasticity	heteroscedasticity	NOUN
faba-260	180	9	test	test	NOUN
faba-260	180	10	in	in	ADP
faba-260	180	11	this	this	DET
faba-260	180	12	study	study	NOUN
faba-260	180	13	:	:	PUNCT
faba-260	180	14	figure	figure	NOUN
faba-260	180	15	2	2	NUM
faba-260	180	16	.	.	PUNCT
faba-260	180	17	heteroscedasticity	heteroscedasticity	NOUN
faba-260	180	18	test	test	NOUN
faba-260	180	19	result	result	VERB
faba-260	180	20	the	the	DET
faba-260	180	21	test	test	NOUN
faba-260	180	22	was	be	AUX
faba-260	180	23	conducted	conduct	VERB
faba-260	180	24	using	use	VERB
faba-260	180	25	the	the	DET
faba-260	180	26	visual	visual	ADJ
faba-260	180	27	method	method	NOUN
faba-260	180	28	(	(	PUNCT
faba-260	180	29	scatterplot	scatterplot	NOUN
faba-260	180	30	/	/	SYM
faba-260	180	31	glejser	glejser	NOUN
faba-260	180	32	)	)	PUNCT
faba-260	180	33	,	,	PUNCT
faba-260	180	34	but	but	CCONJ
faba-260	180	35	no	no	DET
faba-260	180	36	distinct	distinct	ADJ
faba-260	180	37	pattern	pattern	NOUN
faba-260	180	38	was	be	AUX
faba-260	180	39	observed	observe	VERB
faba-260	180	40	,	,	PUNCT
faba-260	180	41	based	base	VERB
faba-260	180	42	on	on	ADP
faba-260	180	43	the	the	DET
faba-260	180	44	graph	graph	NOUN
faba-260	180	45	in	in	ADP
faba-260	180	46	figure	figure	NOUN
faba-260	180	47	2	2	NUM
faba-260	180	48	.	.	PUNCT
faba-260	181	1	because	because	SCONJ
faba-260	181	2	there	there	PRON
faba-260	181	3	is	be	VERB
faba-260	181	4	no	no	DET
faba-260	181	5	systematic	systematic	ADJ
faba-260	181	6	pattern	pattern	NOUN
faba-260	181	7	visible	visible	ADJ
faba-260	181	8	between	between	ADP
faba-260	181	9	the	the	DET
faba-260	181	10	residual	residual	ADJ
faba-260	181	11	and	and	CCONJ
faba-260	181	12	the	the	DET
faba-260	181	13	predicted	predict	VERB
faba-260	181	14	y	y	PROPN
faba-260	181	15	value	value	NOUN
faba-260	181	16	,	,	PUNCT
faba-260	181	17	it	it	PRON
faba-260	181	18	can	can	AUX
faba-260	181	19	be	be	AUX
faba-260	181	20	concluded	conclude	VERB
faba-260	181	21	that	that	SCONJ
faba-260	181	22	there	there	PRON
faba-260	181	23	is	be	VERB
faba-260	181	24	no	no	DET
faba-260	181	25	heteroscedasticity	heteroscedasticity	NOUN
faba-260	181	26	.	.	PUNCT
faba-260	182	1	autocorrelation	autocorrelation	NOUN
faba-260	182	2	test	test	NOUN
faba-260	182	3	result	result	VERB
faba-260	182	4	the	the	DET
faba-260	182	5	results	result	NOUN
faba-260	182	6	of	of	ADP
faba-260	182	7	the	the	DET
faba-260	182	8	autocorrelation	autocorrelation	NOUN
faba-260	182	9	test	test	NOUN
faba-260	182	10	in	in	ADP
faba-260	182	11	this	this	DET
faba-260	182	12	study	study	NOUN
faba-260	182	13	:	:	PUNCT
faba-260	182	14	table	table	NOUN
faba-260	182	15	5	5	NUM
faba-260	182	16	.	.	X
faba-260	182	17	autocorrelation	autocorrelation	NOUN
faba-260	182	18	test	test	NOUN
faba-260	182	19	result	result	NOUN
faba-260	182	20	(	(	PUNCT
faba-260	182	21	runs	run	NOUN
faba-260	182	22	test	test	NOUN
faba-260	182	23	)	)	PUNCT
faba-260	182	24	unstandardized	unstandardize	VERB
faba-260	182	25	residual	residual	ADJ
faba-260	182	26	test	test	NOUN
faba-260	182	27	valuea	valuea	NOUN
faba-260	182	28	-0.01022	-0.01022	NOUN
faba-260	182	29	cases	case	NOUN
faba-260	182	30	<	<	X
faba-260	182	31	test	test	NOUN
faba-260	182	32	value	value	NOUN
faba-260	182	33	27	27	NUM
faba-260	182	34	cases	case	NOUN
faba-260	182	35	>	>	PUNCT
faba-260	182	36	=	=	PUNCT
faba-260	182	37	test	test	NOUN
faba-260	182	38	value	value	NOUN
faba-260	182	39	27	27	NUM
faba-260	182	40	total	total	ADJ
faba-260	182	41	cases	case	NOUN
faba-260	182	42	54	54	NUM
faba-260	182	43	number	number	NOUN
faba-260	182	44	of	of	ADP
faba-260	182	45	runs	run	NOUN
faba-260	182	46	26	26	NUM
faba-260	182	47	z	z	NOUN
faba-260	182	48	-0.550	-0.550	PUNCT
faba-260	182	49	asymp	asymp	PROPN
faba-260	182	50	.	.	PUNCT
faba-260	183	1	sig	sig	PROPN
faba-260	183	2	.	.	PUNCT
faba-260	184	1	(	(	PUNCT
faba-260	184	2	2	2	NUM
faba-260	184	3	-	-	PUNCT
faba-260	184	4	tailed	tailed	ADJ
faba-260	184	5	)	)	PUNCT
faba-260	184	6	0.583	0.583	NUM
faba-260	184	7	source	source	NOUN
faba-260	184	8	:	:	PUNCT
faba-260	184	9	data	datum	NOUN
faba-260	184	10	is	be	AUX
faba-260	184	11	processed	process	VERB
faba-260	184	12	(	(	PUNCT
faba-260	184	13	2025	2025	NUM
faba-260	184	14	)	)	PUNCT
faba-260	184	15	agengsriwardana	agengsriwardana	PROPN
faba-260	184	16	,	,	PUNCT
faba-260	184	17	aryani	aryani	PROPN
faba-260	184	18	,	,	PUNCT
faba-260	184	19	rani	rani	PROPN
faba-260	184	20	,	,	PUNCT
faba-260	184	21	armin	armin	PROPN
faba-260	184	22	/	/	SYM
faba-260	184	23	finance	finance	PROPN
faba-260	184	24	,	,	PUNCT
faba-260	184	25	accounting	accounting	NOUN
faba-260	184	26	and	and	CCONJ
faba-260	184	27	business	business	NOUN
faba-260	184	28	analysis	analysis	NOUN
faba-260	184	29	,	,	PUNCT
faba-260	184	30	volume	volume	NOUN
faba-260	184	31	7	7	NUM
faba-260	184	32	issue	issue	NOUN
faba-260	184	33	2	2	NUM
faba-260	184	34	,	,	PUNCT
faba-260	184	35	2025	2025	NUM
faba-260	184	36	.	.	PUNCT
faba-260	185	1	159	159	NUM
faba-260	185	2	the	the	DET
faba-260	185	3	results	result	NOUN
faba-260	185	4	of	of	ADP
faba-260	185	5	the	the	DET
faba-260	185	6	runs	run	NOUN
faba-260	185	7	test	test	NOUN
faba-260	185	8	show	show	VERB
faba-260	185	9	a	a	DET
faba-260	185	10	p	p	NOUN
faba-260	185	11	-	-	PUNCT
faba-260	185	12	value	value	NOUN
faba-260	185	13	of	of	ADP
faba-260	185	14	0.583	0.583	NUM
faba-260	185	15	>	>	ADP
faba-260	185	16	0.05	0.05	NUM
faba-260	185	17	,	,	PUNCT
faba-260	185	18	so	so	CCONJ
faba-260	185	19	there	there	PRON
faba-260	185	20	is	be	VERB
faba-260	185	21	no	no	DET
faba-260	185	22	autocorrelation	autocorrelation	NOUN
faba-260	185	23	in	in	ADP
faba-260	185	24	the	the	DET
faba-260	185	25	residual	residual	ADJ
faba-260	185	26	data	datum	NOUN
faba-260	185	27	.	.	PUNCT
faba-260	186	1	this	this	PRON
faba-260	186	2	means	mean	VERB
faba-260	186	3	that	that	SCONJ
faba-260	186	4	the	the	DET
faba-260	186	5	error	error	NOUN
faba-260	186	6	(	(	PUNCT
faba-260	186	7	residual	residual	ADJ
faba-260	186	8	)	)	PUNCT
faba-260	186	9	in	in	ADP
faba-260	186	10	one	one	NUM
faba-260	186	11	observation	observation	NOUN
faba-260	186	12	is	be	AUX
faba-260	186	13	not	not	PART
faba-260	186	14	correlated	correlate	VERB
faba-260	186	15	with	with	ADP
faba-260	186	16	the	the	DET
faba-260	186	17	error	error	NOUN
faba-260	186	18	in	in	ADP
faba-260	186	19	other	other	ADJ
faba-260	186	20	observations	observation	NOUN
faba-260	186	21	,	,	PUNCT
faba-260	186	22	and	and	CCONJ
faba-260	186	23	the	the	DET
faba-260	186	24	model	model	NOUN
faba-260	186	25	does	do	AUX
faba-260	186	26	not	not	PART
faba-260	186	27	violate	violate	VERB
faba-260	186	28	the	the	DET
faba-260	186	29	assumption	assumption	NOUN
faba-260	186	30	of	of	ADP
faba-260	186	31	residual	residual	ADJ
faba-260	186	32	independence	independence	NOUN
faba-260	186	33	.	.	PUNCT
faba-260	187	1	f	f	X
faba-260	187	2	-	-	PUNCT
faba-260	187	3	test	test	NOUN
faba-260	187	4	results	result	VERB
faba-260	187	5	the	the	DET
faba-260	187	6	f	f	NOUN
faba-260	187	7	-	-	PUNCT
faba-260	187	8	test	test	NOUN
faba-260	187	9	is	be	AUX
faba-260	187	10	also	also	ADV
faba-260	187	11	known	know	VERB
faba-260	187	12	as	as	ADP
faba-260	187	13	the	the	DET
faba-260	187	14	model	model	NOUN
faba-260	187	15	suitability	suitability	NOUN
faba-260	187	16	test	test	NOUN
faba-260	187	17	.	.	PUNCT
faba-260	188	1	this	this	DET
faba-260	188	2	test	test	NOUN
faba-260	188	3	is	be	AUX
faba-260	188	4	used	use	VERB
faba-260	188	5	to	to	PART
faba-260	188	6	assess	assess	VERB
faba-260	188	7	whether	whether	SCONJ
faba-260	188	8	the	the	DET
faba-260	188	9	regression	regression	NOUN
faba-260	188	10	model	model	NOUN
faba-260	188	11	used	use	VERB
faba-260	188	12	is	be	AUX
faba-260	188	13	feasible	feasible	ADJ
faba-260	188	14	or	or	CCONJ
faba-260	188	15	acceptable	acceptable	ADJ
faba-260	188	16	,	,	PUNCT
faba-260	188	17	by	by	ADP
faba-260	188	18	testing	test	VERB
faba-260	188	19	whether	whether	SCONJ
faba-260	188	20	the	the	DET
faba-260	188	21	independent	independent	ADJ
faba-260	188	22	variables	variable	NOUN
faba-260	188	23	jointly	jointly	ADV
faba-260	188	24	affect	affect	VERB
faba-260	188	25	the	the	DET
faba-260	188	26	dependent	dependent	ADJ
faba-260	188	27	variable	variable	NOUN
faba-260	188	28	.	.	PUNCT
faba-260	189	1	f	f	X
faba-260	189	2	-	-	PUNCT
faba-260	189	3	test	test	NOUN
faba-260	189	4	results	result	NOUN
faba-260	189	5	in	in	ADP
faba-260	189	6	this	this	DET
faba-260	189	7	study	study	NOUN
faba-260	189	8	:	:	PUNCT
faba-260	189	9	table	table	NOUN
faba-260	189	10	6	6	NUM
faba-260	189	11	.	.	PUNCT
faba-260	190	1	f	f	X
faba-260	190	2	-	-	PUNCT
faba-260	190	3	test	test	NOUN
faba-260	190	4	result	result	NOUN
faba-260	190	5	f	f	PROPN
faba-260	190	6	sig	sig	PROPN
faba-260	190	7	.	.	PUNCT
faba-260	191	1	description	description	NOUN
faba-260	191	2	model	model	VERB
faba-260	191	3	1	1	NUM
faba-260	191	4	12.238	12.238	NUM
faba-260	191	5	0.000	0.000	NUM
faba-260	191	6	fit	fit	ADJ
faba-260	191	7	model	model	NOUN
faba-260	191	8	model	model	NOUN
faba-260	191	9	2	2	NUM
faba-260	191	10	7.697	7.697	NUM
faba-260	191	11	0.000	0.000	NUM
faba-260	191	12	fit	fit	ADJ
faba-260	191	13	model	model	NOUN
faba-260	191	14	source	source	NOUN
faba-260	191	15	:	:	PUNCT
faba-260	191	16	data	datum	NOUN
faba-260	191	17	is	be	AUX
faba-260	191	18	processed	process	VERB
faba-260	191	19	(	(	PUNCT
faba-260	191	20	2025	2025	NUM
faba-260	191	21	)	)	PUNCT
faba-260	191	22	the	the	DET
faba-260	191	23	f	f	NOUN
faba-260	191	24	-	-	PUNCT
faba-260	191	25	test	test	NOUN
faba-260	191	26	results	result	NOUN
faba-260	191	27	for	for	ADP
faba-260	191	28	both	both	DET
faba-260	191	29	model	model	NOUN
faba-260	191	30	1	1	NUM
faba-260	191	31	and	and	CCONJ
faba-260	191	32	model	model	NOUN
faba-260	191	33	2	2	NUM
faba-260	191	34	show	show	VERB
faba-260	191	35	a	a	DET
faba-260	191	36	p	p	NOUN
faba-260	191	37	-	-	PUNCT
faba-260	191	38	value	value	NOUN
faba-260	191	39	(	(	PUNCT
faba-260	191	40	sig	sig	NOUN
faba-260	191	41	.	.	PUNCT
faba-260	191	42	)	)	PUNCT
faba-260	191	43	of	of	ADP
faba-260	191	44	0.000	0.000	NUM
faba-260	191	45	<	<	X
faba-260	191	46	0.05	0.05	NUM
faba-260	191	47	.	.	PUNCT
faba-260	192	1	this	this	DET
faba-260	192	2	model	model	NOUN
faba-260	192	3	collectively	collectively	ADV
faba-260	192	4	explains	explain	VERB
faba-260	192	5	the	the	DET
faba-260	192	6	variation	variation	NOUN
faba-260	192	7	in	in	ADP
faba-260	192	8	tax	tax	NOUN
faba-260	192	9	avoidance	avoidance	NOUN
faba-260	192	10	and	and	CCONJ
faba-260	192	11	indicates	indicate	VERB
faba-260	192	12	that	that	PRON
faba-260	192	13	csr	csr	NOUN
faba-260	192	14	,	,	PUNCT
faba-260	192	15	capital	capital	NOUN
faba-260	192	16	intensity	intensity	NOUN
faba-260	192	17	,	,	PUNCT
faba-260	192	18	and	and	CCONJ
faba-260	192	19	firm	firm	ADJ
faba-260	192	20	size	size	NOUN
faba-260	192	21	have	have	VERB
faba-260	192	22	a	a	DET
faba-260	192	23	significant	significant	ADJ
faba-260	192	24	effect	effect	NOUN
faba-260	192	25	on	on	ADP
faba-260	192	26	tax	tax	NOUN
faba-260	192	27	avoidance	avoidance	NOUN
faba-260	192	28	.	.	PUNCT
faba-260	193	1	therefore	therefore	ADV
faba-260	193	2	,	,	PUNCT
faba-260	193	3	the	the	DET
faba-260	193	4	relationship	relationship	NOUN
faba-260	193	5	between	between	ADP
faba-260	193	6	these	these	DET
faba-260	193	7	variables	variable	NOUN
faba-260	193	8	is	be	AUX
faba-260	193	9	valid	valid	ADJ
faba-260	193	10	,	,	PUNCT
faba-260	193	11	and	and	CCONJ
faba-260	193	12	the	the	DET
faba-260	193	13	regression	regression	NOUN
faba-260	193	14	model	model	NOUN
faba-260	193	15	used	use	VERB
faba-260	193	16	can	can	AUX
faba-260	193	17	be	be	AUX
faba-260	193	18	accepted	accept	VERB
faba-260	193	19	as	as	ADP
faba-260	193	20	an	an	DET
faba-260	193	21	appropriate	appropriate	ADJ
faba-260	193	22	model	model	NOUN
faba-260	193	23	to	to	PART
faba-260	193	24	describe	describe	VERB
faba-260	193	25	this	this	DET
faba-260	193	26	phenomenon	phenomenon	NOUN
faba-260	193	27	.	.	PUNCT
faba-260	194	1	multiple	multiple	ADJ
faba-260	194	2	linear	linear	ADJ
faba-260	194	3	regression	regression	NOUN
faba-260	194	4	analysis	analysis	NOUN
faba-260	194	5	results	result	VERB
faba-260	194	6	the	the	DET
faba-260	194	7	following	following	NOUN
faba-260	194	8	are	be	AUX
faba-260	194	9	the	the	DET
faba-260	194	10	results	result	NOUN
faba-260	194	11	of	of	ADP
faba-260	194	12	the	the	DET
faba-260	194	13	multiple	multiple	ADJ
faba-260	194	14	linear	linear	ADJ
faba-260	194	15	regression	regression	NOUN
faba-260	194	16	analysis	analysis	NOUN
faba-260	194	17	in	in	ADP
faba-260	194	18	this	this	DET
faba-260	194	19	study	study	NOUN
faba-260	194	20	:	:	PUNCT
faba-260	194	21	table	table	NOUN
faba-260	194	22	7	7	NUM
faba-260	194	23	.	.	PUNCT
faba-260	194	24	multiple	multiple	ADJ
faba-260	194	25	linear	linear	PROPN
faba-260	194	26	regression	regression	NOUN
faba-260	194	27	analysis	analysis	NOUN
faba-260	194	28	results	result	NOUN
faba-260	194	29	(	(	PUNCT
faba-260	194	30	model	model	NOUN
faba-260	194	31	1	1	NUM
faba-260	194	32	)	)	PUNCT
faba-260	194	33	coefficient	coefficient	NOUN
faba-260	194	34	constant	constant	ADJ
faba-260	194	35	-0.273	-0.273	NUM
faba-260	194	36	csr	csr	NOUN
faba-260	194	37	0.509	0.509	NUM
faba-260	194	38	capital	capital	NOUN
faba-260	194	39	intensity	intensity	NOUN
faba-260	194	40	0.003	0.003	NUM
faba-260	194	41	firm	firm	ADJ
faba-260	194	42	size	size	NOUN
faba-260	194	43	0.013	0.013	NUM
faba-260	194	44	source	source	NOUN
faba-260	194	45	:	:	PUNCT
faba-260	194	46	data	datum	NOUN
faba-260	194	47	is	be	AUX
faba-260	194	48	processed	process	VERB
faba-260	194	49	(	(	PUNCT
faba-260	194	50	2025	2025	NUM
faba-260	194	51	)	)	PUNCT
faba-260	194	52	the	the	DET
faba-260	194	53	regression	regression	NOUN
faba-260	194	54	equation	equation	NOUN
faba-260	194	55	obtained	obtain	VERB
faba-260	194	56	in	in	ADP
faba-260	194	57	model	model	NOUN
faba-260	194	58	1	1	NUM
faba-260	194	59	is	be	AUX
faba-260	194	60	:	:	PUNCT
faba-260	194	61	ta	ta	X
faba-260	194	62	=	=	SYM
faba-260	194	63	-0.273	-0.273	PUNCT
faba-260	195	1	+	+	X
faba-260	195	2	0.509csr	0.509csr	X
faba-260	195	3	+	+	X
faba-260	195	4	0.003	0.003	NUM
faba-260	195	5	ci	ci	NOUN
faba-260	195	6	+	+	CCONJ
faba-260	195	7	0.013	0.013	NUM
faba-260	195	8	fs	fs	ADP
faba-260	195	9	+	+	CCONJ
faba-260	195	10	e	e	X
faba-260	195	11	(	(	PUNCT
faba-260	195	12	7	7	NUM
faba-260	195	13	)	)	PUNCT
faba-260	195	14	table	table	NOUN
faba-260	195	15	8	8	NUM
faba-260	195	16	.	.	PUNCT
faba-260	196	1	multiple	multiple	ADJ
faba-260	196	2	linear	linear	PROPN
faba-260	196	3	regression	regression	NOUN
faba-260	196	4	analysis	analysis	NOUN
faba-260	196	5	results	result	NOUN
faba-260	196	6	(	(	PUNCT
faba-260	196	7	model	model	NOUN
faba-260	196	8	2	2	NUM
faba-260	196	9	)	)	PUNCT
faba-260	196	10	coefficient	coefficient	NOUN
faba-260	196	11	constant	constant	ADJ
faba-260	196	12	0.196	0.196	NUM
faba-260	196	13	csr	csr	X
faba-260	196	14	-0.242	-0.242	SYM
faba-260	196	15	capital	capital	NOUN
faba-260	196	16	intensity	intensity	NOUN
faba-260	196	17	-0.521	-0.521	PUNCT
faba-260	196	18	firm	firm	ADJ
faba-260	196	19	size	size	NOUN
faba-260	196	20	-0.007	-0.007	NOUN
faba-260	196	21	crs*firm	crs*firm	NOUN
faba-260	196	22	size	size	NOUN
faba-260	196	23	0.031	0.031	NUM
faba-260	196	24	capital	capital	NOUN
faba-260	196	25	intensty*firm	intensty*firm	ADJ
faba-260	196	26	size	size	NOUN
faba-260	196	27	0.022	0.022	NUM
faba-260	196	28	source	source	NOUN
faba-260	196	29	:	:	PUNCT
faba-260	196	30	data	datum	NOUN
faba-260	196	31	is	be	AUX
faba-260	196	32	processed	process	VERB
faba-260	196	33	(	(	PUNCT
faba-260	196	34	2025	2025	NUM
faba-260	196	35	)	)	PUNCT
faba-260	196	36	the	the	DET
faba-260	196	37	regression	regression	NOUN
faba-260	196	38	equation	equation	NOUN
faba-260	196	39	obtained	obtain	VERB
faba-260	196	40	in	in	ADP
faba-260	196	41	model	model	NOUN
faba-260	196	42	2	2	NUM
faba-260	196	43	is	be	AUX
faba-260	196	44	:	:	PUNCT
faba-260	196	45	ta	ta	PROPN
faba-260	196	46	=	=	SYM
faba-260	196	47	-0.196	-0.196	PROPN
faba-260	196	48	–	–	PUNCT
faba-260	196	49	0.242csr	0.242csr	NOUN
faba-260	196	50	–	–	PUNCT
faba-260	196	51	0.521ci	0.521ci	NUM
faba-260	196	52	–	–	PUNCT
faba-260	196	53	0.007fs	0.007fs	NOUN
faba-260	196	54	+	+	CCONJ
faba-260	196	55	0.031csr*fs	0.031csr*fs	NUM
faba-260	196	56	+	+	NOUN
faba-260	196	57	0.022csr*fs	0.022csr*fs	NUM
faba-260	196	58	+	+	CCONJ
faba-260	196	59	𝜀	𝜀	X
faba-260	196	60	(	(	PUNCT
faba-260	196	61	8)	8)	NUM
faba-260	196	62	t	t	NOUN
faba-260	196	63	-	-	PUNCT
faba-260	196	64	test	test	NOUN
faba-260	196	65	results	result	NOUN
faba-260	196	66	here	here	ADV
faba-260	196	67	are	be	AUX
faba-260	196	68	the	the	DET
faba-260	196	69	results	result	NOUN
faba-260	196	70	of	of	ADP
faba-260	196	71	the	the	DET
faba-260	196	72	t	t	NOUN
faba-260	196	73	-	-	PUNCT
faba-260	196	74	test	test	NOUN
faba-260	196	75	in	in	ADP
faba-260	196	76	this	this	DET
faba-260	196	77	study	study	NOUN
faba-260	196	78	:	:	PUNCT
faba-260	196	79	agengsriwardana	agengsriwardana	PROPN
faba-260	196	80	,	,	PUNCT
faba-260	196	81	aryani	aryani	ADJ
faba-260	196	82	,	,	PUNCT
faba-260	196	83	rani	rani	PROPN
faba-260	196	84	,	,	PUNCT
faba-260	196	85	armin	armin	PROPN
faba-260	196	86	/	/	SYM
faba-260	196	87	finance	finance	PROPN
faba-260	196	88	,	,	PUNCT
faba-260	196	89	accounting	accounting	NOUN
faba-260	196	90	and	and	CCONJ
faba-260	196	91	business	business	NOUN
faba-260	196	92	analysis	analysis	NOUN
faba-260	196	93	,	,	PUNCT
faba-260	196	94	volume	volume	NOUN
faba-260	196	95	7	7	NUM
faba-260	196	96	issue	issue	NOUN
faba-260	196	97	2	2	NUM
faba-260	196	98	,	,	PUNCT
faba-260	196	99	2025	2025	NUM
faba-260	196	100	.	.	PUNCT
faba-260	197	1	160	160	NUM
faba-260	197	2	table	table	NOUN
faba-260	197	3	9	9	NUM
faba-260	197	4	.	.	X
faba-260	197	5	t	t	NOUN
faba-260	197	6	-	-	PUNCT
faba-260	197	7	test	test	NOUN
faba-260	197	8	results	result	NOUN
faba-260	197	9	(	(	PUNCT
faba-260	197	10	model	model	NOUN
faba-260	197	11	1	1	NUM
faba-260	197	12	)	)	PUNCT
faba-260	197	13	t	t	NOUN
faba-260	197	14	sig	sig	PRON
faba-260	197	15	hypothesis	hypothesis	NOUN
faba-260	197	16	constant	constant	ADJ
faba-260	197	17	csr	csr	X
faba-260	197	18	5.301	5.301	NUM
faba-260	197	19	0.000	0.000	NUM
faba-260	197	20	accepted	accept	VERB
faba-260	197	21	capital	capital	NOUN
faba-260	197	22	intensity	intensity	NOUN
faba-260	197	23	0.003	0.003	NUM
faba-260	197	24	0.974	0.974	NUM
faba-260	197	25	rejected	reject	VERB
faba-260	197	26	firm	firm	ADJ
faba-260	197	27	size	size	NOUN
faba-260	197	28	2.319	2.319	NUM
faba-260	197	29	0.025	0.025	NUM
faba-260	197	30	accepted	accept	VERB
faba-260	197	31	source	source	NOUN
faba-260	197	32	:	:	PUNCT
faba-260	197	33	data	datum	NOUN
faba-260	197	34	is	be	AUX
faba-260	197	35	processed	process	VERB
faba-260	197	36	(	(	PUNCT
faba-260	197	37	2025	2025	NUM
faba-260	197	38	)	)	PUNCT
faba-260	197	39	based	base	VERB
faba-260	197	40	on	on	ADP
faba-260	197	41	the	the	DET
faba-260	197	42	t	t	NOUN
faba-260	197	43	-	-	PUNCT
faba-260	197	44	test	test	NOUN
faba-260	197	45	results	result	NOUN
faba-260	197	46	,	,	PUNCT
faba-260	197	47	it	it	PRON
faba-260	197	48	was	be	AUX
faba-260	197	49	found	find	VERB
faba-260	197	50	that	that	SCONJ
faba-260	197	51	csr	csr	NOUN
faba-260	197	52	and	and	CCONJ
faba-260	197	53	firm	firm	ADJ
faba-260	197	54	size	size	NOUN
faba-260	197	55	have	have	VERB
faba-260	197	56	an	an	DET
faba-260	197	57	effect	effect	NOUN
faba-260	197	58	on	on	ADP
faba-260	197	59	tax	tax	NOUN
faba-260	197	60	avoidance	avoidance	NOUN
faba-260	197	61	(	(	PUNCT
faba-260	197	62	0.000	0.000	NUM
faba-260	197	63	<	<	X
faba-260	197	64	0.05	0.05	NUM
faba-260	197	65	and	and	CCONJ
faba-260	197	66	0.025	0.025	NUM
faba-260	197	67	<	<	NOUN
faba-260	197	68	0.05	0.05	NUM
faba-260	197	69	)	)	PUNCT
faba-260	197	70	,	,	PUNCT
faba-260	197	71	while	while	SCONJ
faba-260	197	72	capital	capital	NOUN
faba-260	197	73	intensity	intensity	NOUN
faba-260	197	74	has	have	VERB
faba-260	197	75	no	no	DET
faba-260	197	76	effect	effect	NOUN
faba-260	197	77	(	(	PUNCT
faba-260	197	78	0.945	0.945	NUM
faba-260	197	79	>	>	SYM
faba-260	197	80	0.05	0.05	NUM
faba-260	197	81	)	)	PUNCT
faba-260	197	82	.	.	PUNCT
faba-260	198	1	table	table	NOUN
faba-260	198	2	7	7	NUM
faba-260	198	3	.	.	X
faba-260	198	4	t	t	NOUN
faba-260	198	5	-	-	PUNCT
faba-260	198	6	test	test	NOUN
faba-260	198	7	results	result	NOUN
faba-260	198	8	(	(	PUNCT
faba-260	198	9	model	model	NOUN
faba-260	198	10	2	2	NUM
faba-260	198	11	)	)	PUNCT
faba-260	198	12	t	t	NOUN
faba-260	198	13	sig	sig	PRON
faba-260	198	14	hypothesis	hypothesis	NOUN
faba-260	198	15	crs*firm	crs*firm	NOUN
faba-260	198	16	size	size	NOUN
faba-260	198	17	1.275	1.275	NUM
faba-260	198	18	0.209	0.209	NUM
faba-260	198	19	rejected	reject	VERB
faba-260	198	20	capital	capital	NOUN
faba-260	198	21	intensty*firm	intensty*firm	ADJ
faba-260	198	22	size	size	NOUN
faba-260	198	23	0.924	0.924	NUM
faba-260	198	24	0.360	0.360	NUM
faba-260	198	25	rejected	reject	VERB
faba-260	198	26	source	source	NOUN
faba-260	198	27	:	:	PUNCT
faba-260	198	28	data	datum	NOUN
faba-260	198	29	is	be	AUX
faba-260	198	30	processed	process	VERB
faba-260	198	31	(	(	PUNCT
faba-260	198	32	2025	2025	NUM
faba-260	198	33	)	)	PUNCT
faba-260	198	34	based	base	VERB
faba-260	198	35	on	on	ADP
faba-260	198	36	the	the	DET
faba-260	198	37	t	t	NOUN
faba-260	198	38	-	-	PUNCT
faba-260	198	39	test	test	NOUN
faba-260	198	40	results	result	NOUN
faba-260	198	41	in	in	ADP
faba-260	198	42	model	model	NOUN
faba-260	198	43	2	2	NUM
faba-260	198	44	,	,	PUNCT
faba-260	198	45	firm	firm	ADJ
faba-260	198	46	size	size	NOUN
faba-260	198	47	does	do	AUX
faba-260	198	48	not	not	PART
faba-260	198	49	strengthen	strengthen	VERB
faba-260	198	50	or	or	CCONJ
faba-260	198	51	weaken	weaken	VERB
faba-260	198	52	the	the	DET
faba-260	198	53	influence	influence	NOUN
faba-260	198	54	of	of	ADP
faba-260	198	55	csr	csr	NOUN
faba-260	198	56	and	and	CCONJ
faba-260	198	57	capital	capital	NOUN
faba-260	198	58	intensity	intensity	NOUN
faba-260	198	59	on	on	ADP
faba-260	198	60	tax	tax	NOUN
faba-260	198	61	avoidance	avoidance	NOUN
faba-260	198	62	.	.	PUNCT
faba-260	199	1	this	this	PRON
faba-260	199	2	means	mean	VERB
faba-260	199	3	that	that	SCONJ
faba-260	199	4	the	the	DET
faba-260	199	5	company	company	NOUN
faba-260	199	6	size	size	NOUN
faba-260	199	7	does	do	AUX
faba-260	199	8	not	not	PART
faba-260	199	9	have	have	VERB
faba-260	199	10	a	a	DET
faba-260	199	11	significant	significant	ADJ
faba-260	199	12	moderating	moderate	VERB
faba-260	199	13	effect	effect	NOUN
faba-260	199	14	on	on	ADP
faba-260	199	15	the	the	DET
faba-260	199	16	relationship	relationship	NOUN
faba-260	199	17	between	between	ADP
faba-260	199	18	csr	csr	NOUN
faba-260	199	19	and	and	CCONJ
faba-260	199	20	capital	capital	NOUN
faba-260	199	21	intensity	intensity	NOUN
faba-260	199	22	with	with	ADP
faba-260	199	23	tax	tax	NOUN
faba-260	199	24	avoidance	avoidance	NOUN
faba-260	199	25	(	(	PUNCT
faba-260	199	26	0.209	0.209	NUM
faba-260	199	27	>	>	SYM
faba-260	199	28	0.005	0.005	NUM
faba-260	199	29	and	and	CCONJ
faba-260	199	30	0.360	0.360	NUM
faba-260	199	31	>	>	PUNCT
faba-260	199	32	0.005	0.005	NUM
faba-260	199	33	)	)	PUNCT
faba-260	199	34	.	.	PUNCT
faba-260	200	1	the	the	DET
faba-260	200	2	effect	effect	NOUN
faba-260	200	3	of	of	ADP
faba-260	200	4	corporate	corporate	ADJ
faba-260	200	5	social	social	ADJ
faba-260	200	6	responsibility	responsibility	NOUN
faba-260	200	7	on	on	ADP
faba-260	200	8	tax	tax	NOUN
faba-260	200	9	avoidance	avoidance	NOUN
faba-260	200	10	based	base	VERB
faba-260	200	11	on	on	ADP
faba-260	200	12	the	the	DET
faba-260	200	13	t	t	NOUN
faba-260	200	14	-	-	PUNCT
faba-260	200	15	test	test	NOUN
faba-260	200	16	results	result	NOUN
faba-260	200	17	,	,	PUNCT
faba-260	200	18	it	it	PRON
faba-260	200	19	was	be	AUX
faba-260	200	20	found	find	VERB
faba-260	200	21	that	that	SCONJ
faba-260	200	22	csr	csr	NOUN
faba-260	200	23	influences	influence	NOUN
faba-260	200	24	tax	tax	NOUN
faba-260	200	25	avoidance	avoidance	NOUN
faba-260	200	26	.	.	PUNCT
faba-260	201	1	these	these	DET
faba-260	201	2	research	research	NOUN
faba-260	201	3	results	result	NOUN
faba-260	201	4	are	be	AUX
faba-260	201	5	consistent	consistent	ADJ
faba-260	201	6	with	with	ADP
faba-260	201	7	studies	study	NOUN
faba-260	201	8	conducted	conduct	VERB
faba-260	201	9	by	by	ADP
faba-260	201	10	mardianti	mardianti	NOUN
faba-260	201	11	and	and	CCONJ
faba-260	201	12	ardini	ardini	ADJ
faba-260	201	13	(	(	PUNCT
faba-260	201	14	2020	2020	NUM
faba-260	201	15	)	)	PUNCT
faba-260	201	16	,	,	PUNCT
faba-260	201	17	setiawati	setiawati	NOUN
faba-260	201	18	and	and	CCONJ
faba-260	201	19	adi	adi	PROPN
faba-260	201	20	(	(	PUNCT
faba-260	201	21	2020	2020	NUM
faba-260	201	22	)	)	PUNCT
faba-260	201	23	,	,	PUNCT
faba-260	201	24	and	and	CCONJ
faba-260	201	25	putri	putri	ADJ
faba-260	201	26	and	and	CCONJ
faba-260	201	27	lastanti	lastanti	X
faba-260	201	28	(	(	PUNCT
faba-260	201	29	2024	2024	NUM
faba-260	201	30	)	)	PUNCT
faba-260	201	31	,	,	PUNCT
faba-260	201	32	which	which	PRON
faba-260	201	33	concluded	conclude	VERB
faba-260	201	34	that	that	SCONJ
faba-260	201	35	corporate	corporate	ADJ
faba-260	201	36	social	social	ADJ
faba-260	201	37	responsibility	responsibility	NOUN
faba-260	201	38	partially	partially	ADV
faba-260	201	39	affects	affect	VERB
faba-260	201	40	tax	tax	NOUN
faba-260	201	41	avoidance	avoidance	NOUN
faba-260	201	42	.	.	PUNCT
faba-260	202	1	the	the	DET
faba-260	202	2	coefficient	coefficient	NOUN
faba-260	202	3	from	from	ADP
faba-260	202	4	the	the	DET
faba-260	202	5	t	t	PROPN
faba-260	202	6	-	-	PUNCT
faba-260	202	7	test	test	NOUN
faba-260	202	8	results	result	NOUN
faba-260	202	9	shows	show	VERB
faba-260	202	10	a	a	DET
faba-260	202	11	positive	positive	ADJ
faba-260	202	12	influence	influence	NOUN
faba-260	202	13	.	.	PUNCT
faba-260	203	1	this	this	PRON
faba-260	203	2	means	mean	VERB
faba-260	203	3	that	that	SCONJ
faba-260	203	4	the	the	PRON
faba-260	203	5	higher	high	ADJ
faba-260	203	6	the	the	DET
faba-260	203	7	csr	csr	NOUN
faba-260	203	8	value	value	NOUN
faba-260	203	9	,	,	PUNCT
faba-260	203	10	the	the	PRON
faba-260	203	11	higher	high	ADJ
faba-260	203	12	the	the	DET
faba-260	203	13	cetr	cetr	NOUN
faba-260	203	14	value	value	NOUN
faba-260	203	15	,	,	PUNCT
faba-260	203	16	which	which	PRON
faba-260	203	17	serves	serve	VERB
faba-260	203	18	as	as	ADP
faba-260	203	19	a	a	DET
faba-260	203	20	proxy	proxy	NOUN
faba-260	203	21	for	for	ADP
faba-260	203	22	tax	tax	NOUN
faba-260	203	23	avoidance	avoidance	NOUN
faba-260	203	24	.	.	PUNCT
faba-260	204	1	a	a	DET
faba-260	204	2	high	high	ADJ
faba-260	204	3	cetr	cetr	NOUN
faba-260	204	4	value	value	NOUN
faba-260	204	5	indicates	indicate	VERB
faba-260	204	6	a	a	DET
faba-260	204	7	lower	low	ADJ
faba-260	204	8	level	level	NOUN
faba-260	204	9	of	of	ADP
faba-260	204	10	tax	tax	NOUN
faba-260	204	11	avoidance	avoidance	NOUN
faba-260	204	12	.	.	PUNCT
faba-260	205	1	based	base	VERB
faba-260	205	2	on	on	ADP
faba-260	205	3	these	these	DET
faba-260	205	4	findings	finding	NOUN
faba-260	205	5	,	,	PUNCT
faba-260	205	6	it	it	PRON
faba-260	205	7	is	be	AUX
faba-260	205	8	concluded	conclude	VERB
faba-260	205	9	that	that	SCONJ
faba-260	205	10	the	the	PRON
faba-260	205	11	higher	high	ADJ
faba-260	205	12	the	the	DET
faba-260	205	13	company	company	NOUN
faba-260	205	14	's	's	PART
faba-260	205	15	involvement	involvement	NOUN
faba-260	205	16	in	in	ADP
faba-260	205	17	csr	csr	NOUN
faba-260	205	18	activities	activity	NOUN
faba-260	205	19	,	,	PUNCT
faba-260	205	20	the	the	PRON
faba-260	205	21	lower	low	ADJ
faba-260	205	22	the	the	DET
faba-260	205	23	level	level	NOUN
faba-260	205	24	of	of	ADP
faba-260	205	25	tax	tax	NOUN
faba-260	205	26	avoidance	avoidance	NOUN
faba-260	205	27	undertaken	undertake	VERB
faba-260	205	28	by	by	ADP
faba-260	205	29	the	the	DET
faba-260	205	30	company	company	NOUN
faba-260	205	31	.	.	PUNCT
faba-260	206	1	based	base	VERB
faba-260	206	2	on	on	ADP
faba-260	206	3	agency	agency	NOUN
faba-260	206	4	theory	theory	NOUN
faba-260	206	5	,	,	PUNCT
faba-260	206	6	csr	csr	NOUN
faba-260	206	7	can	can	AUX
faba-260	206	8	function	function	VERB
faba-260	206	9	as	as	ADP
faba-260	206	10	a	a	DET
faba-260	206	11	mechanism	mechanism	NOUN
faba-260	206	12	to	to	PART
faba-260	206	13	reduce	reduce	VERB
faba-260	206	14	agency	agency	NOUN
faba-260	206	15	costs	cost	NOUN
faba-260	206	16	and	and	CCONJ
faba-260	206	17	improve	improve	VERB
faba-260	206	18	tax	tax	NOUN
faba-260	206	19	compliance	compliance	NOUN
faba-260	206	20	.	.	PUNCT
faba-260	207	1	managers	manager	NOUN
faba-260	207	2	committed	commit	VERB
faba-260	207	3	to	to	ADP
faba-260	207	4	csr	csr	NOUN
faba-260	207	5	tend	tend	NOUN
faba-260	207	6	to	to	PART
faba-260	207	7	focus	focus	VERB
faba-260	207	8	more	more	ADV
faba-260	207	9	on	on	ADP
faba-260	207	10	long	long	ADJ
faba-260	207	11	-	-	PUNCT
faba-260	207	12	term	term	NOUN
faba-260	207	13	sustainability	sustainability	NOUN
faba-260	207	14	and	and	CCONJ
faba-260	207	15	transparency	transparency	NOUN
faba-260	207	16	,	,	PUNCT
faba-260	207	17	which	which	PRON
faba-260	207	18	aligns	align	VERB
faba-260	207	19	with	with	ADP
faba-260	207	20	the	the	DET
faba-260	207	21	interests	interest	NOUN
faba-260	207	22	of	of	ADP
faba-260	207	23	shareholders	shareholder	NOUN
faba-260	207	24	.	.	PUNCT
faba-260	208	1	therefore	therefore	ADV
faba-260	208	2	,	,	PUNCT
faba-260	208	3	companies	company	NOUN
faba-260	208	4	with	with	ADP
faba-260	208	5	a	a	DET
faba-260	208	6	higher	high	ADJ
faba-260	208	7	level	level	NOUN
faba-260	208	8	of	of	ADP
faba-260	208	9	csr	csr	NOUN
faba-260	208	10	tend	tend	VERB
faba-260	208	11	to	to	PART
faba-260	208	12	avoid	avoid	VERB
faba-260	208	13	tax	tax	NOUN
faba-260	208	14	avoidance	avoidance	NOUN
faba-260	208	15	due	due	ADP
faba-260	208	16	to	to	ADP
faba-260	208	17	reputational	reputational	ADJ
faba-260	208	18	risks	risk	NOUN
faba-260	208	19	,	,	PUNCT
faba-260	208	20	social	social	ADJ
faba-260	208	21	compliance	compliance	NOUN
faba-260	208	22	,	,	PUNCT
faba-260	208	23	and	and	CCONJ
faba-260	208	24	increased	increase	VERB
faba-260	208	25	agency	agency	NOUN
faba-260	208	26	costs	cost	NOUN
faba-260	208	27	.	.	PUNCT
faba-260	209	1	this	this	DET
faba-260	209	2	finding	finding	NOUN
faba-260	209	3	is	be	AUX
faba-260	209	4	also	also	ADV
faba-260	209	5	supported	support	VERB
faba-260	209	6	by	by	ADP
faba-260	209	7	legitimacy	legitimacy	NOUN
faba-260	209	8	theory	theory	NOUN
faba-260	209	9	.	.	PUNCT
faba-260	210	1	according	accord	VERB
faba-260	210	2	to	to	ADP
faba-260	210	3	legitimacy	legitimacy	NOUN
faba-260	210	4	theory	theory	NOUN
faba-260	210	5	,	,	PUNCT
faba-260	210	6	companies	company	NOUN
faba-260	210	7	strive	strive	VERB
faba-260	210	8	to	to	PART
faba-260	210	9	align	align	VERB
faba-260	210	10	their	their	PRON
faba-260	210	11	business	business	NOUN
faba-260	210	12	practices	practice	NOUN
faba-260	210	13	with	with	ADP
faba-260	210	14	social	social	ADJ
faba-260	210	15	norms	norm	NOUN
faba-260	210	16	and	and	CCONJ
faba-260	210	17	public	public	ADJ
faba-260	210	18	expectations	expectation	NOUN
faba-260	210	19	in	in	ADP
faba-260	210	20	order	order	NOUN
faba-260	210	21	to	to	PART
faba-260	210	22	maintain	maintain	VERB
faba-260	210	23	operational	operational	ADJ
faba-260	210	24	legitimacy	legitimacy	NOUN
faba-260	210	25	(	(	PUNCT
faba-260	210	26	suchman	suchman	NOUN
faba-260	210	27	1995	1995	NUM
faba-260	210	28	)	)	PUNCT
faba-260	210	29	.	.	PUNCT
faba-260	211	1	although	although	SCONJ
faba-260	211	2	the	the	DET
faba-260	211	3	statistical	statistical	ADJ
faba-260	211	4	analysis	analysis	NOUN
faba-260	211	5	in	in	ADP
faba-260	211	6	this	this	DET
faba-260	211	7	study	study	NOUN
faba-260	211	8	does	do	AUX
faba-260	211	9	not	not	PART
faba-260	211	10	show	show	VERB
faba-260	211	11	a	a	DET
faba-260	211	12	moderating	moderate	VERB
faba-260	211	13	effect	effect	NOUN
faba-260	211	14	of	of	ADP
faba-260	211	15	firm	firm	ADJ
faba-260	211	16	size	size	NOUN
faba-260	211	17	,	,	PUNCT
faba-260	211	18	companies	company	NOUN
faba-260	211	19	that	that	PRON
faba-260	211	20	are	be	AUX
faba-260	211	21	strongly	strongly	ADV
faba-260	211	22	committed	commit	VERB
faba-260	211	23	to	to	ADP
faba-260	211	24	csr	csr	X
faba-260	211	25	may	may	AUX
faba-260	211	26	still	still	ADV
faba-260	211	27	perceive	perceive	VERB
faba-260	211	28	aggressive	aggressive	ADJ
faba-260	211	29	tax	tax	NOUN
faba-260	211	30	avoidance	avoidance	NOUN
faba-260	211	31	as	as	SCONJ
faba-260	211	32	misaligned	misalign	VERB
faba-260	211	33	with	with	ADP
faba-260	211	34	principles	principle	NOUN
faba-260	211	35	of	of	ADP
faba-260	211	36	transparency	transparency	NOUN
faba-260	211	37	and	and	CCONJ
faba-260	211	38	accountability	accountability	NOUN
faba-260	211	39	.	.	PUNCT
faba-260	212	1	this	this	PRON
faba-260	212	2	indicates	indicate	VERB
faba-260	212	3	a	a	DET
faba-260	212	4	potential	potential	ADJ
faba-260	212	5	reputational	reputational	ADJ
faba-260	212	6	concern	concern	NOUN
faba-260	212	7	rather	rather	ADV
faba-260	212	8	than	than	ADP
faba-260	212	9	a	a	DET
faba-260	212	10	consistent	consistent	ADJ
faba-260	212	11	behavioral	behavioral	ADJ
faba-260	212	12	outcome	outcome	NOUN
faba-260	212	13	across	across	ADP
faba-260	212	14	all	all	DET
faba-260	212	15	firms	firm	NOUN
faba-260	212	16	.	.	PUNCT
faba-260	213	1	companies	company	NOUN
faba-260	213	2	with	with	ADP
faba-260	213	3	higher	high	ADJ
faba-260	213	4	csr	csr	NOUN
faba-260	213	5	levels	level	NOUN
faba-260	213	6	tend	tend	VERB
faba-260	213	7	to	to	PART
faba-260	213	8	have	have	VERB
faba-260	213	9	a	a	DET
faba-260	213	10	higher	high	ADJ
faba-260	213	11	cash	cash	NOUN
faba-260	213	12	effective	effective	ADJ
faba-260	213	13	tax	tax	NOUN
faba-260	213	14	rate	rate	NOUN
faba-260	213	15	(	(	PUNCT
faba-260	213	16	cetr	cetr	NOUN
faba-260	213	17	)	)	PUNCT
faba-260	213	18	,	,	PUNCT
faba-260	213	19	indicating	indicate	VERB
faba-260	213	20	better	well	ADJ
faba-260	213	21	tax	tax	NOUN
faba-260	213	22	compliance	compliance	NOUN
faba-260	213	23	(	(	PUNCT
faba-260	213	24	dwilopa	dwilopa	NOUN
faba-260	213	25	and	and	CCONJ
faba-260	213	26	jatmiko	jatmiko	NOUN
faba-260	213	27	2023	2023	NUM
faba-260	213	28	;	;	PUNCT
faba-260	213	29	lanis	lanis	NOUN
faba-260	213	30	and	and	CCONJ
faba-260	213	31	richardson	richardson	PROPN
faba-260	213	32	2012	2012	NUM
faba-260	213	33	)	)	PUNCT
faba-260	213	34	.	.	PUNCT
faba-260	214	1	companies	company	NOUN
faba-260	214	2	engaged	engage	VERB
faba-260	214	3	in	in	ADP
faba-260	214	4	social	social	ADJ
faba-260	214	5	activities	activity	NOUN
faba-260	214	6	are	be	AUX
faba-260	214	7	more	more	ADV
faba-260	214	8	likely	likely	ADJ
faba-260	214	9	to	to	PART
faba-260	214	10	pay	pay	VERB
faba-260	214	11	taxes	taxis	NOUN
faba-260	214	12	fairly	fairly	ADV
faba-260	214	13	,	,	PUNCT
faba-260	214	14	compared	compare	VERB
faba-260	214	15	to	to	ADP
faba-260	214	16	companies	company	NOUN
faba-260	214	17	that	that	PRON
faba-260	214	18	are	be	AUX
faba-260	214	19	less	less	ADV
faba-260	214	20	focused	focused	ADJ
faba-260	214	21	on	on	ADP
faba-260	214	22	csr	csr	PROPN
faba-260	214	23	.	.	PROPN
faba-260	214	24	hoi	hoi	PROPN
faba-260	214	25	et	et	PROPN
faba-260	214	26	al	al	PROPN
faba-260	214	27	.	.	PROPN
faba-260	215	1	(	(	PUNCT
faba-260	215	2	2013	2013	NUM
faba-260	215	3	)	)	PUNCT
faba-260	215	4	found	find	VERB
faba-260	215	5	that	that	SCONJ
faba-260	215	6	companies	company	NOUN
faba-260	215	7	with	with	ADP
faba-260	215	8	low	low	ADJ
faba-260	215	9	csr	csr	NOUN
faba-260	215	10	are	be	AUX
faba-260	215	11	more	more	ADV
faba-260	215	12	likely	likely	ADJ
faba-260	215	13	to	to	PART
faba-260	215	14	engage	engage	VERB
faba-260	215	15	in	in	ADP
faba-260	215	16	aggressive	aggressive	ADJ
faba-260	215	17	tax	tax	NOUN
faba-260	215	18	avoidance	avoidance	NOUN
faba-260	215	19	practices	practice	NOUN
faba-260	215	20	.	.	PUNCT
faba-260	216	1	this	this	PRON
faba-260	216	2	is	be	AUX
faba-260	216	3	because	because	SCONJ
faba-260	216	4	companies	company	NOUN
faba-260	216	5	without	without	ADP
faba-260	216	6	a	a	DET
faba-260	216	7	social	social	ADJ
faba-260	216	8	orientation	orientation	NOUN
faba-260	216	9	tend	tend	VERB
faba-260	216	10	to	to	PART
faba-260	216	11	focus	focus	VERB
faba-260	216	12	more	more	ADV
faba-260	216	13	on	on	ADP
faba-260	216	14	short	short	ADJ
faba-260	216	15	-	-	PUNCT
faba-260	216	16	term	term	NOUN
faba-260	216	17	financial	financial	ADJ
faba-260	216	18	gains	gain	NOUN
faba-260	216	19	,	,	PUNCT
faba-260	216	20	including	include	VERB
faba-260	216	21	reducing	reduce	VERB
faba-260	216	22	their	their	PRON
faba-260	216	23	tax	tax	NOUN
faba-260	216	24	burden	burden	NOUN
faba-260	216	25	through	through	ADP
faba-260	216	26	tax	tax	NOUN
faba-260	216	27	avoidance	avoidance	NOUN
faba-260	216	28	strategies	strategy	NOUN
faba-260	216	29	.	.	PUNCT
faba-260	217	1	on	on	ADP
faba-260	217	2	the	the	DET
faba-260	217	3	other	other	ADJ
faba-260	217	4	hand	hand	NOUN
faba-260	217	5	,	,	PUNCT
faba-260	217	6	governments	government	NOUN
faba-260	217	7	and	and	CCONJ
faba-260	217	8	society	society	NOUN
faba-260	217	9	are	be	AUX
faba-260	217	10	increasingly	increasingly	ADV
faba-260	217	11	paying	pay	VERB
faba-260	217	12	attention	attention	NOUN
faba-260	217	13	to	to	ADP
faba-260	217	14	tax	tax	NOUN
faba-260	217	15	transparency	transparency	NOUN
faba-260	217	16	as	as	ADP
faba-260	217	17	part	part	NOUN
faba-260	217	18	of	of	ADP
faba-260	217	19	their	their	PRON
faba-260	217	20	evaluation	evaluation	NOUN
faba-260	217	21	of	of	ADP
faba-260	217	22	corporate	corporate	ADJ
faba-260	217	23	sustainability	sustainability	NOUN
faba-260	217	24	.	.	PUNCT
faba-260	218	1	therefore	therefore	ADV
faba-260	218	2	,	,	PUNCT
faba-260	218	3	companies	company	NOUN
faba-260	218	4	that	that	PRON
faba-260	218	5	implement	implement	VERB
faba-260	218	6	csr	csr	NOUN
faba-260	218	7	as	as	ADP
faba-260	218	8	a	a	DET
faba-260	218	9	business	business	NOUN
faba-260	218	10	strategy	strategy	NOUN
faba-260	218	11	are	be	AUX
faba-260	218	12	likely	likely	ADJ
faba-260	218	13	to	to	PART
faba-260	218	14	avoid	avoid	VERB
faba-260	218	15	tax	tax	NOUN
faba-260	218	16	avoidance	avoidance	NOUN
faba-260	218	17	practices	practice	NOUN
faba-260	218	18	to	to	PART
faba-260	218	19	maintain	maintain	VERB
faba-260	218	20	public	public	ADJ
faba-260	218	21	trust	trust	NOUN
faba-260	218	22	and	and	CCONJ
faba-260	218	23	mitigate	mitigate	VERB
faba-260	218	24	reputational	reputational	ADJ
faba-260	218	25	risks	risk	NOUN
faba-260	218	26	.	.	PUNCT
faba-260	219	1	csr	csr	NOUN
faba-260	219	2	plays	play	VERB
faba-260	219	3	a	a	DET
faba-260	219	4	role	role	NOUN
faba-260	219	5	in	in	ADP
faba-260	219	6	reducing	reduce	VERB
faba-260	219	7	tax	tax	NOUN
faba-260	219	8	avoidance	avoidance	NOUN
faba-260	219	9	,	,	PUNCT
faba-260	219	10	as	as	SCONJ
faba-260	219	11	companies	company	NOUN
faba-260	219	12	that	that	PRON
faba-260	219	13	care	care	VERB
faba-260	219	14	about	about	ADP
faba-260	219	15	social	social	ADJ
faba-260	219	16	responsibility	responsibility	NOUN
faba-260	219	17	are	be	AUX
faba-260	219	18	more	more	ADV
faba-260	219	19	focused	focused	ADJ
faba-260	219	20	on	on	ADP
faba-260	219	21	tax	tax	NOUN
faba-260	219	22	compliance	compliance	NOUN
faba-260	219	23	than	than	ADP
faba-260	219	24	companies	company	NOUN
faba-260	219	25	that	that	PRON
faba-260	219	26	only	only	ADV
faba-260	219	27	focus	focus	VERB
faba-260	219	28	on	on	ADP
faba-260	219	29	short	short	ADJ
faba-260	219	30	-	-	PUNCT
faba-260	219	31	term	term	NOUN
faba-260	219	32	profits	profit	NOUN
faba-260	219	33	.	.	PUNCT
faba-260	220	1	the	the	DET
faba-260	220	2	effect	effect	NOUN
faba-260	220	3	of	of	ADP
faba-260	220	4	capital	capital	NOUN
faba-260	220	5	intensity	intensity	NOUN
faba-260	220	6	on	on	ADP
faba-260	220	7	tax	tax	NOUN
faba-260	220	8	avoidance	avoidance	NOUN
faba-260	220	9	based	base	VERB
faba-260	220	10	on	on	ADP
faba-260	220	11	the	the	DET
faba-260	220	12	t	t	NOUN
faba-260	220	13	-	-	PUNCT
faba-260	220	14	test	test	NOUN
faba-260	220	15	results	result	NOUN
faba-260	220	16	,	,	PUNCT
faba-260	220	17	it	it	PRON
faba-260	220	18	was	be	AUX
faba-260	220	19	found	find	VERB
faba-260	220	20	that	that	SCONJ
faba-260	220	21	capital	capital	NOUN
faba-260	220	22	intensity	intensity	NOUN
faba-260	220	23	does	do	AUX
faba-260	220	24	not	not	PART
faba-260	220	25	have	have	VERB
faba-260	220	26	an	an	DET
faba-260	220	27	impact	impact	NOUN
faba-260	220	28	on	on	ADP
faba-260	220	29	tax	tax	NOUN
faba-260	220	30	avoidance	avoidance	NOUN
faba-260	220	31	.	.	PUNCT
faba-260	221	1	this	this	PRON
faba-260	221	2	is	be	AUX
faba-260	221	3	in	in	ADP
faba-260	221	4	line	line	NOUN
faba-260	221	5	with	with	ADP
faba-260	221	6	the	the	DET
faba-260	221	7	research	research	NOUN
faba-260	221	8	conducted	conduct	VERB
faba-260	221	9	by	by	ADP
faba-260	221	10	ulinuha	ulinuha	NOUN
faba-260	221	11	and	and	CCONJ
faba-260	221	12	nurdin	nurdin	VERB
faba-260	221	13	(	(	PUNCT
faba-260	221	14	2024	2024	NUM
faba-260	221	15	)	)	PUNCT
faba-260	221	16	and	and	CCONJ
faba-260	221	17	sobarudin	sobarudin	NOUN
faba-260	221	18	and	and	CCONJ
faba-260	221	19	ruhiyat	ruhiyat	PROPN
faba-260	221	20	(	(	PUNCT
faba-260	221	21	2022	2022	NUM
faba-260	221	22	)	)	PUNCT
faba-260	221	23	,	,	PUNCT
faba-260	221	24	which	which	PRON
faba-260	221	25	concluded	conclude	VERB
faba-260	221	26	that	that	SCONJ
faba-260	221	27	capital	capital	NOUN
faba-260	221	28	intensity	intensity	NOUN
faba-260	221	29	does	do	AUX
faba-260	221	30	not	not	PART
faba-260	221	31	affect	affect	VERB
faba-260	221	32	tax	tax	NOUN
faba-260	221	33	avoidance	avoidance	NOUN
faba-260	221	34	.	.	PUNCT
faba-260	222	1	according	accord	VERB
faba-260	222	2	to	to	ADP
faba-260	222	3	agency	agency	NOUN
faba-260	222	4	theory	theory	NOUN
faba-260	222	5	,	,	PUNCT
faba-260	222	6	companies	company	NOUN
faba-260	222	7	consist	consist	VERB
faba-260	222	8	of	of	ADP
faba-260	222	9	two	two	NUM
faba-260	222	10	parties	party	NOUN
faba-260	222	11	with	with	ADP
faba-260	222	12	different	different	ADJ
faba-260	222	13	interests	interest	NOUN
faba-260	222	14	,	,	PUNCT
faba-260	222	15	namely	namely	ADV
faba-260	222	16	shareholders	shareholder	NOUN
faba-260	222	17	(	(	PUNCT
faba-260	222	18	principals	principal	NOUN
faba-260	222	19	)	)	PUNCT
faba-260	222	20	and	and	CCONJ
faba-260	222	21	managers	manager	NOUN
faba-260	222	22	(	(	PUNCT
faba-260	222	23	agents	agent	NOUN
faba-260	222	24	)	)	PUNCT
faba-260	222	25	.	.	PUNCT
faba-260	223	1	managers	manager	NOUN
faba-260	223	2	may	may	AUX
faba-260	223	3	have	have	VERB
faba-260	223	4	incentives	incentive	NOUN
faba-260	223	5	to	to	PART
faba-260	223	6	pursue	pursue	VERB
faba-260	223	7	tax	tax	NOUN
faba-260	223	8	avoidance	avoidance	NOUN
faba-260	223	9	agengsriwardana	agengsriwardana	PROPN
faba-260	223	10	,	,	PUNCT
faba-260	223	11	aryani	aryani	PROPN
faba-260	223	12	,	,	PUNCT
faba-260	223	13	rani	rani	PROPN
faba-260	223	14	,	,	PUNCT
faba-260	223	15	armin	armin	PROPN
faba-260	223	16	/	/	SYM
faba-260	223	17	finance	finance	PROPN
faba-260	223	18	,	,	PUNCT
faba-260	223	19	accounting	accounting	NOUN
faba-260	223	20	and	and	CCONJ
faba-260	223	21	business	business	NOUN
faba-260	223	22	analysis	analysis	NOUN
faba-260	223	23	,	,	PUNCT
faba-260	223	24	volume	volume	NOUN
faba-260	223	25	7	7	NUM
faba-260	223	26	issue	issue	NOUN
faba-260	223	27	2	2	NUM
faba-260	223	28	,	,	PUNCT
faba-260	223	29	2025	2025	NUM
faba-260	223	30	.	.	PUNCT
faba-260	224	1	161	161	NUM
faba-260	224	2	through	through	ADP
faba-260	224	3	the	the	DET
faba-260	224	4	use	use	NOUN
faba-260	224	5	of	of	ADP
faba-260	224	6	fixed	fix	VERB
faba-260	224	7	assets	asset	NOUN
faba-260	224	8	to	to	PART
faba-260	224	9	reduce	reduce	VERB
faba-260	224	10	tax	tax	NOUN
faba-260	224	11	burdens	burden	NOUN
faba-260	224	12	,	,	PUNCT
faba-260	224	13	but	but	CCONJ
faba-260	224	14	this	this	PRON
faba-260	224	15	does	do	AUX
faba-260	224	16	not	not	PART
faba-260	224	17	always	always	ADV
faba-260	224	18	occur	occur	VERB
faba-260	224	19	.	.	PUNCT
faba-260	225	1	companies	company	NOUN
faba-260	225	2	may	may	AUX
faba-260	225	3	tend	tend	VERB
faba-260	225	4	to	to	PART
faba-260	225	5	focus	focus	VERB
faba-260	225	6	more	more	ADV
faba-260	225	7	on	on	ADP
faba-260	225	8	long	long	ADJ
faba-260	225	9	-	-	PUNCT
faba-260	225	10	term	term	NOUN
faba-260	225	11	investments	investment	NOUN
faba-260	225	12	in	in	ADP
faba-260	225	13	capital	capital	NOUN
faba-260	225	14	-	-	PUNCT
faba-260	225	15	intensive	intensive	ADJ
faba-260	225	16	assets	asset	NOUN
faba-260	225	17	and	and	CCONJ
faba-260	225	18	concentrate	concentrate	VERB
faba-260	225	19	more	more	ADV
faba-260	225	20	on	on	ADP
faba-260	225	21	business	business	NOUN
faba-260	225	22	operations	operation	NOUN
faba-260	225	23	and	and	CCONJ
faba-260	225	24	growth	growth	NOUN
faba-260	225	25	rather	rather	ADV
faba-260	225	26	than	than	ADP
faba-260	225	27	tax	tax	NOUN
faba-260	225	28	avoidance	avoidance	NOUN
faba-260	225	29	.	.	PUNCT
faba-260	226	1	this	this	DET
faba-260	226	2	finding	finding	NOUN
faba-260	226	3	also	also	ADV
faba-260	226	4	aligns	align	VERB
faba-260	226	5	with	with	ADP
faba-260	226	6	legitimacy	legitimacy	NOUN
faba-260	226	7	theory	theory	NOUN
faba-260	226	8	,	,	PUNCT
faba-260	226	9	which	which	PRON
faba-260	226	10	suggests	suggest	VERB
faba-260	226	11	that	that	SCONJ
faba-260	226	12	companies	company	NOUN
faba-260	226	13	seek	seek	VERB
faba-260	226	14	to	to	PART
faba-260	226	15	obtain	obtain	VERB
faba-260	226	16	and	and	CCONJ
faba-260	226	17	maintain	maintain	VERB
faba-260	226	18	social	social	ADJ
faba-260	226	19	legitimacy	legitimacy	NOUN
faba-260	226	20	by	by	ADP
faba-260	226	21	acting	act	VERB
faba-260	226	22	in	in	ADP
faba-260	226	23	accordance	accordance	NOUN
faba-260	226	24	with	with	ADP
faba-260	226	25	accepted	accept	VERB
faba-260	226	26	social	social	ADJ
faba-260	226	27	norms	norm	NOUN
faba-260	226	28	.	.	PUNCT
faba-260	227	1	companies	company	NOUN
faba-260	227	2	with	with	ADP
faba-260	227	3	many	many	ADJ
faba-260	227	4	fixed	fix	VERB
faba-260	227	5	assets	asset	NOUN
faba-260	227	6	may	may	AUX
faba-260	227	7	use	use	VERB
faba-260	227	8	depreciation	depreciation	NOUN
faba-260	227	9	as	as	ADP
faba-260	227	10	a	a	DET
faba-260	227	11	tool	tool	NOUN
faba-260	227	12	for	for	ADP
faba-260	227	13	tax	tax	NOUN
faba-260	227	14	avoidance	avoidance	NOUN
faba-260	227	15	,	,	PUNCT
faba-260	227	16	but	but	CCONJ
faba-260	227	17	they	they	PRON
faba-260	227	18	are	be	AUX
faba-260	227	19	less	less	ADV
faba-260	227	20	likely	likely	ADJ
faba-260	227	21	to	to	PART
faba-260	227	22	engage	engage	VERB
faba-260	227	23	in	in	ADP
faba-260	227	24	aggressive	aggressive	ADJ
faba-260	227	25	tax	tax	NOUN
faba-260	227	26	avoidance	avoidance	NOUN
faba-260	227	27	due	due	ADP
faba-260	227	28	to	to	ADP
faba-260	227	29	potential	potential	ADJ
faba-260	227	30	reputational	reputational	ADJ
faba-260	227	31	risks	risk	NOUN
faba-260	227	32	and	and	CCONJ
faba-260	227	33	stricter	strict	ADJ
faba-260	227	34	regulations	regulation	NOUN
faba-260	227	35	(	(	PUNCT
faba-260	227	36	sikka	sikka	NOUN
faba-260	227	37	et	et	PROPN
faba-260	227	38	al	al	PROPN
faba-260	227	39	.	.	PROPN
faba-260	227	40	2009	2009	NUM
faba-260	227	41	)	)	PUNCT
faba-260	227	42	.	.	PUNCT
faba-260	228	1	companies	company	NOUN
faba-260	228	2	with	with	ADP
faba-260	228	3	high	high	ADJ
faba-260	228	4	capital	capital	NOUN
faba-260	228	5	intensity	intensity	NOUN
faba-260	228	6	tend	tend	VERB
faba-260	228	7	to	to	PART
faba-260	228	8	avoid	avoid	VERB
faba-260	228	9	tax	tax	NOUN
faba-260	228	10	avoidance	avoidance	NOUN
faba-260	228	11	practices	practice	NOUN
faba-260	228	12	because	because	SCONJ
faba-260	228	13	it	it	PRON
faba-260	228	14	can	can	AUX
faba-260	228	15	damage	damage	VERB
faba-260	228	16	their	their	PRON
faba-260	228	17	reputation	reputation	NOUN
faba-260	228	18	in	in	ADP
faba-260	228	19	the	the	DET
faba-260	228	20	eyes	eye	NOUN
faba-260	228	21	of	of	ADP
faba-260	228	22	the	the	DET
faba-260	228	23	public	public	NOUN
faba-260	228	24	and	and	CCONJ
faba-260	228	25	the	the	DET
faba-260	228	26	government	government	NOUN
faba-260	228	27	.	.	PUNCT
faba-260	229	1	companies	company	NOUN
faba-260	229	2	that	that	PRON
faba-260	229	3	have	have	VERB
faba-260	229	4	substantial	substantial	ADJ
faba-260	229	5	fixed	fix	VERB
faba-260	229	6	assets	asset	NOUN
faba-260	229	7	and	and	CCONJ
faba-260	229	8	operate	operate	VERB
faba-260	229	9	in	in	ADP
faba-260	229	10	sectors	sector	NOUN
faba-260	229	11	such	such	ADJ
faba-260	229	12	as	as	ADP
faba-260	229	13	energy	energy	NOUN
faba-260	229	14	,	,	PUNCT
faba-260	229	15	which	which	PRON
faba-260	229	16	rely	rely	VERB
faba-260	229	17	heavily	heavily	ADV
faba-260	229	18	on	on	ADP
faba-260	229	19	physical	physical	ADJ
faba-260	229	20	infrastructure	infrastructure	NOUN
faba-260	229	21	,	,	PUNCT
faba-260	229	22	may	may	AUX
faba-260	229	23	prefer	prefer	VERB
faba-260	229	24	to	to	PART
faba-260	229	25	comply	comply	VERB
faba-260	229	26	with	with	ADP
faba-260	229	27	their	their	PRON
faba-260	229	28	tax	tax	NOUN
faba-260	229	29	obligations	obligation	NOUN
faba-260	229	30	transparently	transparently	ADV
faba-260	229	31	in	in	ADP
faba-260	229	32	order	order	NOUN
faba-260	229	33	to	to	PART
faba-260	229	34	maintain	maintain	VERB
faba-260	229	35	their	their	PRON
faba-260	229	36	legitimacy	legitimacy	NOUN
faba-260	229	37	.	.	PUNCT
faba-260	230	1	the	the	DET
faba-260	230	2	effect	effect	NOUN
faba-260	230	3	of	of	ADP
faba-260	230	4	firm	firm	ADJ
faba-260	230	5	size	size	NOUN
faba-260	230	6	on	on	ADP
faba-260	230	7	tax	tax	NOUN
faba-260	230	8	avoidance	avoidance	NOUN
faba-260	230	9	based	base	VERB
faba-260	230	10	on	on	ADP
faba-260	230	11	the	the	DET
faba-260	230	12	results	result	NOUN
faba-260	230	13	of	of	ADP
faba-260	230	14	the	the	DET
faba-260	230	15	t	t	NOUN
faba-260	230	16	-	-	PUNCT
faba-260	230	17	test	test	NOUN
faba-260	230	18	,	,	PUNCT
faba-260	230	19	it	it	PRON
faba-260	230	20	was	be	AUX
faba-260	230	21	found	find	VERB
faba-260	230	22	that	that	SCONJ
faba-260	230	23	firm	firm	ADJ
faba-260	230	24	size	size	NOUN
faba-260	230	25	has	have	VERB
faba-260	230	26	an	an	DET
faba-260	230	27	impact	impact	NOUN
faba-260	230	28	on	on	ADP
faba-260	230	29	tax	tax	NOUN
faba-260	230	30	avoidance	avoidance	NOUN
faba-260	230	31	.	.	PUNCT
faba-260	231	1	the	the	DET
faba-260	231	2	ttest	tt	ADJ
faba-260	231	3	results	result	NOUN
faba-260	231	4	show	show	VERB
faba-260	231	5	that	that	SCONJ
faba-260	231	6	firm	firm	ADJ
faba-260	231	7	size	size	NOUN
faba-260	231	8	has	have	VERB
faba-260	231	9	a	a	DET
faba-260	231	10	positive	positive	ADJ
faba-260	231	11	coefficient	coefficient	NOUN
faba-260	231	12	.	.	PUNCT
faba-260	232	1	this	this	PRON
faba-260	232	2	means	mean	VERB
faba-260	232	3	that	that	SCONJ
faba-260	232	4	the	the	PRON
faba-260	232	5	larger	large	ADJ
faba-260	232	6	the	the	DET
faba-260	232	7	company	company	NOUN
faba-260	232	8	,	,	PUNCT
faba-260	232	9	the	the	PRON
faba-260	232	10	higher	high	ADJ
faba-260	232	11	its	its	PRON
faba-260	232	12	cetr	cetr	NOUN
faba-260	232	13	value	value	NOUN
faba-260	232	14	,	,	PUNCT
faba-260	232	15	indicating	indicate	VERB
faba-260	232	16	that	that	SCONJ
faba-260	232	17	the	the	DET
faba-260	232	18	company	company	NOUN
faba-260	232	19	is	be	AUX
faba-260	232	20	more	more	ADV
faba-260	232	21	compliant	compliant	ADJ
faba-260	232	22	with	with	ADP
faba-260	232	23	its	its	PRON
faba-260	232	24	tax	tax	NOUN
faba-260	232	25	obligations	obligation	NOUN
faba-260	232	26	.	.	PUNCT
faba-260	233	1	this	this	DET
faba-260	233	2	finding	finding	NOUN
faba-260	233	3	is	be	AUX
faba-260	233	4	supported	support	VERB
faba-260	233	5	by	by	ADP
faba-260	233	6	agency	agency	NOUN
faba-260	233	7	theory	theory	NOUN
faba-260	233	8	and	and	CCONJ
faba-260	233	9	legitimacy	legitimacy	NOUN
faba-260	233	10	theory	theory	NOUN
faba-260	233	11	.	.	PUNCT
faba-260	234	1	larger	large	ADJ
faba-260	234	2	companies	company	NOUN
faba-260	234	3	typically	typically	ADV
faba-260	234	4	have	have	VERB
faba-260	234	5	more	more	ADJ
faba-260	234	6	stakeholders	stakeholder	NOUN
faba-260	234	7	and	and	CCONJ
faba-260	234	8	higher	high	ADJ
faba-260	234	9	external	external	ADJ
faba-260	234	10	oversight	oversight	NOUN
faba-260	234	11	,	,	PUNCT
faba-260	234	12	both	both	PRON
faba-260	234	13	from	from	ADP
faba-260	234	14	regulators	regulator	NOUN
faba-260	234	15	and	and	CCONJ
faba-260	234	16	the	the	DET
faba-260	234	17	public	public	NOUN
faba-260	234	18	.	.	PUNCT
faba-260	235	1	larger	large	ADJ
faba-260	235	2	companies	company	NOUN
faba-260	235	3	are	be	AUX
faba-260	235	4	more	more	ADV
faba-260	235	5	likely	likely	ADJ
faba-260	235	6	to	to	PART
faba-260	235	7	avoid	avoid	VERB
faba-260	235	8	aggressive	aggressive	ADJ
faba-260	235	9	tax	tax	NOUN
faba-260	235	10	avoidance	avoidance	NOUN
faba-260	235	11	and	and	CCONJ
faba-260	235	12	focus	focus	VERB
faba-260	235	13	on	on	ADP
faba-260	235	14	transparent	transparent	ADJ
faba-260	235	15	tax	tax	NOUN
faba-260	235	16	compliance	compliance	NOUN
faba-260	235	17	.	.	PUNCT
faba-260	236	1	this	this	PRON
faba-260	236	2	is	be	AUX
faba-260	236	3	because	because	SCONJ
faba-260	236	4	larger	large	ADJ
faba-260	236	5	companies	company	NOUN
faba-260	236	6	are	be	AUX
faba-260	236	7	more	more	ADV
faba-260	236	8	concerned	concerned	ADJ
faba-260	236	9	with	with	ADP
faba-260	236	10	reputational	reputational	ADJ
faba-260	236	11	risks	risk	NOUN
faba-260	236	12	and	and	CCONJ
faba-260	236	13	government	government	NOUN
faba-260	236	14	oversight	oversight	NOUN
faba-260	236	15	,	,	PUNCT
faba-260	236	16	which	which	PRON
faba-260	236	17	motivates	motivate	VERB
faba-260	236	18	them	they	PRON
faba-260	236	19	to	to	PART
faba-260	236	20	maintain	maintain	VERB
faba-260	236	21	a	a	DET
faba-260	236	22	higher	high	ADJ
faba-260	236	23	cetr	cetr	NOUN
faba-260	236	24	(	(	PUNCT
faba-260	236	25	boni	boni	NOUN
faba-260	236	26	and	and	CCONJ
faba-260	236	27	levendis	levendi	NOUN
faba-260	236	28	2023	2023	NUM
faba-260	236	29	;	;	PUNCT
faba-260	236	30	hassan	hassan	PROPN
faba-260	236	31	and	and	CCONJ
faba-260	236	32	jha	jha	PROPN
faba-260	236	33	2021	2021	NUM
faba-260	236	34	;	;	PUNCT
faba-260	236	35	lanis	lanis	NOUN
faba-260	236	36	and	and	CCONJ
faba-260	236	37	richardson	richardson	PROPN
faba-260	236	38	2012	2012	NUM
faba-260	236	39	)	)	PUNCT
faba-260	236	40	.	.	PUNCT
faba-260	237	1	furthermore	furthermore	ADV
faba-260	237	2	,	,	PUNCT
faba-260	237	3	larger	large	ADJ
faba-260	237	4	companies	company	NOUN
faba-260	237	5	are	be	AUX
faba-260	237	6	not	not	PART
faba-260	237	7	only	only	ADV
faba-260	237	8	subject	subject	ADJ
faba-260	237	9	to	to	ADP
faba-260	237	10	greater	great	ADJ
faba-260	237	11	scrutiny	scrutiny	NOUN
faba-260	237	12	but	but	CCONJ
faba-260	237	13	also	also	ADV
faba-260	237	14	have	have	VERB
faba-260	237	15	the	the	DET
faba-260	237	16	financial	financial	ADJ
faba-260	237	17	capacity	capacity	NOUN
faba-260	237	18	to	to	PART
faba-260	237	19	meet	meet	VERB
faba-260	237	20	their	their	PRON
faba-260	237	21	tax	tax	NOUN
faba-260	237	22	obligations	obligation	NOUN
faba-260	237	23	in	in	ADP
faba-260	237	24	a	a	DET
faba-260	237	25	legal	legal	ADJ
faba-260	237	26	manner	manner	NOUN
faba-260	237	27	,	,	PUNCT
faba-260	237	28	which	which	PRON
faba-260	237	29	enhances	enhance	VERB
faba-260	237	30	tax	tax	NOUN
faba-260	237	31	transparency	transparency	NOUN
faba-260	237	32	and	and	CCONJ
faba-260	237	33	reduces	reduce	VERB
faba-260	237	34	tax	tax	NOUN
faba-260	237	35	avoidance	avoidance	NOUN
faba-260	237	36	(	(	PUNCT
faba-260	237	37	nugroho	nugroho	NOUN
faba-260	237	38	and	and	CCONJ
faba-260	237	39	rachmawati	rachmawati	NOUN
faba-260	237	40	2022	2022	NUM
faba-260	237	41	)	)	PUNCT
faba-260	237	42	.	.	PUNCT
faba-260	238	1	larger	large	ADJ
faba-260	238	2	companies	company	NOUN
faba-260	238	3	are	be	AUX
faba-260	238	4	better	well	ADJ
faba-260	238	5	able	able	ADJ
faba-260	238	6	to	to	PART
faba-260	238	7	manage	manage	VERB
faba-260	238	8	efficient	efficient	ADJ
faba-260	238	9	tax	tax	NOUN
faba-260	238	10	planning	planning	NOUN
faba-260	238	11	legally	legally	ADV
faba-260	238	12	,	,	PUNCT
faba-260	238	13	without	without	ADP
faba-260	238	14	resorting	resort	VERB
faba-260	238	15	to	to	ADP
faba-260	238	16	aggressive	aggressive	ADJ
faba-260	238	17	tax	tax	NOUN
faba-260	238	18	avoidance	avoidance	NOUN
faba-260	238	19	strategies	strategy	NOUN
faba-260	238	20	.	.	PUNCT
faba-260	239	1	the	the	DET
faba-260	239	2	effect	effect	NOUN
faba-260	239	3	of	of	ADP
faba-260	239	4	corporate	corporate	ADJ
faba-260	239	5	social	social	ADJ
faba-260	239	6	responsibility	responsibility	NOUN
faba-260	239	7	on	on	ADP
faba-260	239	8	tax	tax	NOUN
faba-260	239	9	avoidance	avoidance	NOUN
faba-260	239	10	with	with	ADP
faba-260	239	11	firm	firm	ADJ
faba-260	239	12	size	size	NOUN
faba-260	239	13	as	as	ADP
faba-260	239	14	a	a	DET
faba-260	239	15	moderating	moderate	VERB
faba-260	239	16	variable	variable	NOUN
faba-260	239	17	the	the	DET
faba-260	239	18	results	result	NOUN
faba-260	239	19	of	of	ADP
faba-260	239	20	the	the	DET
faba-260	239	21	t	t	NOUN
faba-260	239	22	-	-	PUNCT
faba-260	239	23	test	test	NOUN
faba-260	239	24	indicate	indicate	VERB
faba-260	239	25	that	that	DET
faba-260	239	26	firm	firm	ADJ
faba-260	239	27	size	size	NOUN
faba-260	239	28	does	do	AUX
faba-260	239	29	not	not	PART
faba-260	239	30	moderate	moderate	VERB
faba-260	239	31	the	the	DET
faba-260	239	32	effect	effect	NOUN
faba-260	239	33	of	of	ADP
faba-260	239	34	csr	csr	X
faba-260	239	35	on	on	ADP
faba-260	239	36	tax	tax	NOUN
faba-260	239	37	avoidance	avoidance	NOUN
faba-260	239	38	.	.	PUNCT
faba-260	240	1	these	these	DET
faba-260	240	2	findings	finding	NOUN
faba-260	240	3	are	be	AUX
faba-260	240	4	consistent	consistent	ADJ
faba-260	240	5	with	with	ADP
faba-260	240	6	the	the	DET
faba-260	240	7	research	research	NOUN
faba-260	240	8	conducted	conduct	VERB
faba-260	240	9	by	by	ADP
faba-260	240	10	komara	komara	PROPN
faba-260	240	11	et	et	PROPN
faba-260	240	12	al	al	PROPN
faba-260	240	13	.	.	PROPN
faba-260	241	1	(	(	PUNCT
faba-260	241	2	2022	2022	NUM
faba-260	241	3	)	)	PUNCT
faba-260	241	4	,	,	PUNCT
faba-260	241	5	and	and	CCONJ
faba-260	241	6	sulaeman	sulaeman	NOUN
faba-260	241	7	and	and	CCONJ
faba-260	241	8	surjandari	surjandari	ADJ
faba-260	241	9	(	(	PUNCT
faba-260	241	10	2024	2024	NUM
faba-260	241	11	)	)	PUNCT
faba-260	241	12	.	.	PUNCT
faba-260	242	1	the	the	DET
faba-260	242	2	level	level	NOUN
faba-260	242	3	of	of	ADP
faba-260	242	4	csr	csr	NOUN
faba-260	242	5	disclosure	disclosure	NOUN
faba-260	242	6	activity	activity	NOUN
faba-260	242	7	does	do	AUX
faba-260	242	8	not	not	PART
faba-260	242	9	indicate	indicate	VERB
faba-260	242	10	a	a	DET
faba-260	242	11	direct	direct	ADJ
faba-260	242	12	relationship	relationship	NOUN
faba-260	242	13	between	between	ADP
faba-260	242	14	the	the	DET
faba-260	242	15	company	company	NOUN
faba-260	242	16	size	size	NOUN
faba-260	242	17	and	and	CCONJ
faba-260	242	18	the	the	DET
faba-260	242	19	level	level	NOUN
faba-260	242	20	of	of	ADP
faba-260	242	21	tax	tax	NOUN
faba-260	242	22	avoidance	avoidance	NOUN
faba-260	242	23	,	,	PUNCT
faba-260	242	24	whether	whether	SCONJ
faba-260	242	25	the	the	DET
faba-260	242	26	company	company	NOUN
faba-260	242	27	is	be	AUX
faba-260	242	28	large	large	ADJ
faba-260	242	29	or	or	CCONJ
faba-260	242	30	small	small	ADJ
faba-260	242	31	.	.	PUNCT
faba-260	243	1	both	both	DET
faba-260	243	2	large	large	ADJ
faba-260	243	3	and	and	CCONJ
faba-260	243	4	small	small	ADJ
faba-260	243	5	companies	company	NOUN
faba-260	243	6	with	with	ADP
faba-260	243	7	good	good	ADJ
faba-260	243	8	csr	csr	NOUN
faba-260	243	9	disclosure	disclosure	NOUN
faba-260	243	10	do	do	AUX
faba-260	243	11	not	not	PART
faba-260	243	12	necessarily	necessarily	ADV
faba-260	243	13	show	show	VERB
faba-260	243	14	a	a	DET
faba-260	243	15	lower	low	ADJ
faba-260	243	16	or	or	CCONJ
faba-260	243	17	higher	high	ADJ
faba-260	243	18	level	level	NOUN
faba-260	243	19	of	of	ADP
faba-260	243	20	tax	tax	NOUN
faba-260	243	21	avoidance	avoidance	NOUN
faba-260	243	22	.	.	PUNCT
faba-260	244	1	this	this	PRON
faba-260	244	2	suggests	suggest	VERB
faba-260	244	3	that	that	SCONJ
faba-260	244	4	firm	firm	ADJ
faba-260	244	5	size	size	NOUN
faba-260	244	6	does	do	AUX
faba-260	244	7	not	not	PART
faba-260	244	8	play	play	VERB
faba-260	244	9	a	a	DET
faba-260	244	10	significant	significant	ADJ
faba-260	244	11	role	role	NOUN
faba-260	244	12	in	in	ADP
faba-260	244	13	strengthening	strengthen	VERB
faba-260	244	14	or	or	CCONJ
faba-260	244	15	weakening	weaken	VERB
faba-260	244	16	the	the	DET
faba-260	244	17	relationship	relationship	NOUN
faba-260	244	18	between	between	ADP
faba-260	244	19	csr	csr	NOUN
faba-260	244	20	and	and	CCONJ
faba-260	244	21	tax	tax	NOUN
faba-260	244	22	avoidance	avoidance	NOUN
faba-260	244	23	.	.	PUNCT
faba-260	245	1	firm	firm	ADJ
faba-260	245	2	size	size	NOUN
faba-260	245	3	is	be	AUX
faba-260	245	4	not	not	PART
faba-260	245	5	able	able	ADJ
faba-260	245	6	to	to	PART
faba-260	245	7	moderate	moderate	VERB
faba-260	245	8	the	the	DET
faba-260	245	9	relationship	relationship	NOUN
faba-260	245	10	between	between	ADP
faba-260	245	11	csr	csr	NOUN
faba-260	245	12	and	and	CCONJ
faba-260	245	13	tax	tax	NOUN
faba-260	245	14	avoidance	avoidance	NOUN
faba-260	245	15	because	because	SCONJ
faba-260	245	16	managers	manager	NOUN
faba-260	245	17	in	in	ADP
faba-260	245	18	larger	large	ADJ
faba-260	245	19	companies	company	NOUN
faba-260	245	20	,	,	PUNCT
faba-260	245	21	who	who	PRON
faba-260	245	22	have	have	VERB
faba-260	245	23	greater	great	ADJ
faba-260	245	24	power	power	NOUN
faba-260	245	25	,	,	PUNCT
faba-260	245	26	tend	tend	VERB
faba-260	245	27	to	to	PART
faba-260	245	28	prioritize	prioritize	VERB
faba-260	245	29	financial	financial	ADJ
faba-260	245	30	gains	gain	NOUN
faba-260	245	31	,	,	PUNCT
faba-260	245	32	which	which	PRON
faba-260	245	33	may	may	AUX
faba-260	245	34	lead	lead	VERB
faba-260	245	35	to	to	ADP
faba-260	245	36	more	more	ADV
faba-260	245	37	aggressive	aggressive	ADJ
faba-260	245	38	tax	tax	NOUN
faba-260	245	39	avoidance	avoidance	NOUN
faba-260	245	40	,	,	PUNCT
faba-260	245	41	even	even	ADV
faba-260	245	42	if	if	SCONJ
faba-260	245	43	they	they	PRON
faba-260	245	44	are	be	AUX
faba-260	245	45	involved	involve	VERB
faba-260	245	46	in	in	ADP
faba-260	245	47	csr	csr	PROPN
faba-260	245	48	.	.	PROPN
faba-260	245	49	this	this	PRON
faba-260	245	50	indicates	indicate	VERB
faba-260	245	51	that	that	SCONJ
faba-260	245	52	the	the	DET
faba-260	245	53	company	company	NOUN
faba-260	245	54	size	size	NOUN
faba-260	245	55	does	do	AUX
faba-260	245	56	not	not	PART
faba-260	245	57	always	always	ADV
faba-260	245	58	ensure	ensure	VERB
faba-260	245	59	that	that	SCONJ
faba-260	245	60	compliance	compliance	NOUN
faba-260	245	61	with	with	ADP
faba-260	245	62	csr	csr	NOUN
faba-260	245	63	will	will	AUX
faba-260	245	64	directly	directly	ADV
faba-260	245	65	correlate	correlate	VERB
faba-260	245	66	with	with	ADP
faba-260	245	67	lower	low	ADJ
faba-260	245	68	tax	tax	NOUN
faba-260	245	69	avoidance	avoidance	NOUN
faba-260	245	70	.	.	PUNCT
faba-260	246	1	this	this	PRON
faba-260	246	2	aligns	align	VERB
faba-260	246	3	with	with	ADP
faba-260	246	4	agency	agency	NOUN
faba-260	246	5	theory	theory	NOUN
faba-260	246	6	,	,	PUNCT
faba-260	246	7	which	which	PRON
faba-260	246	8	explains	explain	VERB
faba-260	246	9	the	the	DET
faba-260	246	10	relationship	relationship	NOUN
faba-260	246	11	between	between	ADP
faba-260	246	12	the	the	DET
faba-260	246	13	principal	principal	NOUN
faba-260	246	14	(	(	PUNCT
faba-260	246	15	shareholders	shareholder	NOUN
faba-260	246	16	)	)	PUNCT
faba-260	246	17	and	and	CCONJ
faba-260	246	18	the	the	DET
faba-260	246	19	agent	agent	NOUN
faba-260	246	20	(	(	PUNCT
faba-260	246	21	managers	manager	NOUN
faba-260	246	22	)	)	PUNCT
faba-260	246	23	,	,	PUNCT
faba-260	246	24	where	where	SCONJ
faba-260	246	25	managers	manager	NOUN
faba-260	246	26	may	may	AUX
faba-260	246	27	act	act	VERB
faba-260	246	28	in	in	ADP
faba-260	246	29	their	their	PRON
faba-260	246	30	own	own	ADJ
faba-260	246	31	interests	interest	NOUN
faba-260	246	32	,	,	PUNCT
faba-260	246	33	which	which	PRON
faba-260	246	34	can	can	AUX
faba-260	246	35	sometimes	sometimes	ADV
faba-260	246	36	conflict	conflict	VERB
faba-260	246	37	with	with	ADP
faba-260	246	38	the	the	DET
faba-260	246	39	interests	interest	NOUN
faba-260	246	40	of	of	ADP
faba-260	246	41	the	the	DET
faba-260	246	42	shareholders	shareholder	NOUN
faba-260	246	43	.	.	PUNCT
faba-260	247	1	although	although	SCONJ
faba-260	247	2	larger	large	ADJ
faba-260	247	3	companies	company	NOUN
faba-260	247	4	have	have	VERB
faba-260	247	5	more	more	ADJ
faba-260	247	6	stakeholders	stakeholder	NOUN
faba-260	247	7	and	and	CCONJ
faba-260	247	8	oversight	oversight	NOUN
faba-260	247	9	,	,	PUNCT
faba-260	247	10	their	their	PRON
faba-260	247	11	influence	influence	NOUN
faba-260	247	12	on	on	ADP
faba-260	247	13	csr	csr	NOUN
faba-260	247	14	and	and	CCONJ
faba-260	247	15	tax	tax	NOUN
faba-260	247	16	avoidance	avoidance	NOUN
faba-260	247	17	does	do	AUX
faba-260	247	18	not	not	PART
faba-260	247	19	always	always	ADV
faba-260	247	20	show	show	VERB
faba-260	247	21	a	a	DET
faba-260	247	22	strong	strong	ADJ
faba-260	247	23	relationship	relationship	NOUN
faba-260	247	24	,	,	PUNCT
faba-260	247	25	as	as	SCONJ
faba-260	247	26	managers	manager	NOUN
faba-260	247	27	in	in	ADP
faba-260	247	28	large	large	ADJ
faba-260	247	29	companies	company	NOUN
faba-260	247	30	may	may	AUX
faba-260	247	31	still	still	ADV
faba-260	247	32	focus	focus	VERB
faba-260	247	33	on	on	ADP
faba-260	247	34	short	short	ADJ
faba-260	247	35	-	-	PUNCT
faba-260	247	36	term	term	NOUN
faba-260	247	37	profitability	profitability	NOUN
faba-260	247	38	rather	rather	ADV
faba-260	247	39	than	than	ADP
faba-260	247	40	considering	consider	VERB
faba-260	247	41	the	the	DET
faba-260	247	42	long	long	ADJ
faba-260	247	43	-	-	PUNCT
faba-260	247	44	term	term	NOUN
faba-260	247	45	impacts	impact	NOUN
faba-260	247	46	of	of	ADP
faba-260	247	47	csr	csr	NOUN
faba-260	247	48	on	on	ADP
faba-260	247	49	taxes	taxis	NOUN
faba-260	247	50	.	.	PUNCT
faba-260	248	1	legitimacy	legitimacy	NOUN
faba-260	248	2	theory	theory	NOUN
faba-260	248	3	suggests	suggest	VERB
faba-260	248	4	that	that	SCONJ
faba-260	248	5	companies	company	NOUN
faba-260	248	6	strive	strive	VERB
faba-260	248	7	to	to	PART
faba-260	248	8	gain	gain	VERB
faba-260	248	9	and	and	CCONJ
faba-260	248	10	maintain	maintain	VERB
faba-260	248	11	social	social	ADJ
faba-260	248	12	legitimacy	legitimacy	NOUN
faba-260	248	13	by	by	ADP
faba-260	248	14	aligning	align	VERB
faba-260	248	15	their	their	PRON
faba-260	248	16	business	business	NOUN
faba-260	248	17	practices	practice	NOUN
faba-260	248	18	with	with	ADP
faba-260	248	19	societal	societal	ADJ
faba-260	248	20	norms	norm	NOUN
faba-260	248	21	and	and	CCONJ
faba-260	248	22	expectations	expectation	NOUN
faba-260	248	23	.	.	PUNCT
faba-260	249	1	while	while	SCONJ
faba-260	249	2	large	large	ADJ
faba-260	249	3	companies	company	NOUN
faba-260	249	4	often	often	ADV
faba-260	249	5	engage	engage	VERB
faba-260	249	6	in	in	ADP
faba-260	249	7	csr	csr	NOUN
faba-260	249	8	to	to	PART
faba-260	249	9	maintain	maintain	VERB
faba-260	249	10	their	their	PRON
faba-260	249	11	reputation	reputation	NOUN
faba-260	249	12	and	and	CCONJ
faba-260	249	13	legitimacy	legitimacy	NOUN
faba-260	249	14	in	in	ADP
faba-260	249	15	the	the	DET
faba-260	249	16	eyes	eye	NOUN
faba-260	249	17	of	of	ADP
faba-260	249	18	the	the	DET
faba-260	249	19	public	public	NOUN
faba-260	249	20	,	,	PUNCT
faba-260	249	21	this	this	PRON
faba-260	249	22	does	do	AUX
faba-260	249	23	not	not	PART
faba-260	249	24	always	always	ADV
faba-260	249	25	directly	directly	ADV
faba-260	249	26	influence	influence	VERB
faba-260	249	27	tax	tax	NOUN
faba-260	249	28	avoidance	avoidance	NOUN
faba-260	249	29	,	,	PUNCT
faba-260	249	30	especially	especially	ADV
faba-260	249	31	if	if	SCONJ
faba-260	249	32	the	the	DET
faba-260	249	33	company	company	NOUN
faba-260	249	34	believes	believe	VERB
faba-260	249	35	that	that	SCONJ
faba-260	249	36	tax	tax	NOUN
faba-260	249	37	avoidance	avoidance	NOUN
faba-260	249	38	can	can	AUX
faba-260	249	39	enhance	enhance	VERB
faba-260	249	40	its	its	PRON
faba-260	249	41	financial	financial	ADJ
faba-260	249	42	gains	gain	NOUN
faba-260	249	43	in	in	ADP
faba-260	249	44	the	the	DET
faba-260	249	45	short	short	ADJ
faba-260	249	46	term	term	NOUN
faba-260	249	47	.	.	PUNCT
faba-260	250	1	although	although	SCONJ
faba-260	250	2	csr	csr	NOUN
faba-260	250	3	can	can	AUX
faba-260	250	4	enhance	enhance	VERB
faba-260	250	5	tax	tax	NOUN
faba-260	250	6	compliance	compliance	NOUN
faba-260	250	7	,	,	PUNCT
faba-260	250	8	firm	firm	ADJ
faba-260	250	9	size	size	NOUN
faba-260	250	10	may	may	AUX
faba-260	250	11	not	not	PART
faba-260	250	12	serve	serve	VERB
faba-260	250	13	as	as	ADP
faba-260	250	14	a	a	DET
faba-260	250	15	strong	strong	ADJ
faba-260	250	16	moderating	moderate	VERB
faba-260	250	17	factor	factor	NOUN
faba-260	250	18	.	.	PUNCT
faba-260	251	1	this	this	PRON
faba-260	251	2	can	can	AUX
faba-260	251	3	occur	occur	VERB
faba-260	251	4	because	because	SCONJ
faba-260	251	5	,	,	PUNCT
faba-260	251	6	in	in	ADP
faba-260	251	7	some	some	DET
faba-260	251	8	large	large	ADJ
faba-260	251	9	companies	company	NOUN
faba-260	251	10	,	,	PUNCT
faba-260	251	11	the	the	DET
faba-260	251	12	goal	goal	NOUN
faba-260	251	13	of	of	ADP
faba-260	251	14	maximizing	maximize	VERB
faba-260	251	15	profits	profit	NOUN
faba-260	251	16	may	may	AUX
faba-260	251	17	be	be	AUX
faba-260	251	18	more	more	ADV
faba-260	251	19	dominant	dominant	ADJ
faba-260	251	20	,	,	PUNCT
faba-260	251	21	meaning	mean	VERB
faba-260	251	22	aggressive	aggressive	ADJ
faba-260	251	23	tax	tax	NOUN
faba-260	251	24	avoidance	avoidance	NOUN
faba-260	251	25	may	may	AUX
faba-260	251	26	still	still	ADV
faba-260	251	27	occur	occur	VERB
faba-260	251	28	despite	despite	SCONJ
faba-260	251	29	their	their	PRON
faba-260	251	30	participation	participation	NOUN
faba-260	251	31	in	in	ADP
faba-260	251	32	csr	csr	NOUN
faba-260	251	33	activities	activity	NOUN
faba-260	251	34	.	.	PUNCT
faba-260	252	1	even	even	ADV
faba-260	252	2	large	large	ADJ
faba-260	252	3	companies	company	NOUN
faba-260	252	4	with	with	ADP
faba-260	252	5	robust	robust	ADJ
faba-260	252	6	csr	csr	NOUN
faba-260	252	7	programs	program	NOUN
faba-260	252	8	may	may	AUX
faba-260	252	9	engage	engage	VERB
faba-260	252	10	in	in	ADP
faba-260	252	11	tax	tax	NOUN
faba-260	252	12	avoidance	avoidance	NOUN
faba-260	252	13	strategies	strategy	NOUN
faba-260	252	14	that	that	PRON
faba-260	252	15	are	be	AUX
faba-260	252	16	legal	legal	ADJ
faba-260	252	17	but	but	CCONJ
faba-260	252	18	still	still	ADV
faba-260	252	19	within	within	ADP
faba-260	252	20	legal	legal	ADJ
faba-260	252	21	boundaries	boundary	NOUN
faba-260	252	22	.	.	PUNCT
faba-260	253	1	companies	company	NOUN
faba-260	253	2	,	,	PUNCT
faba-260	253	3	even	even	ADV
faba-260	253	4	large	large	ADJ
faba-260	253	5	ones	one	NOUN
faba-260	253	6	involved	involve	VERB
faba-260	253	7	in	in	ADP
faba-260	253	8	csr	csr	NOUN
faba-260	253	9	and	and	CCONJ
faba-260	253	10	more	more	ADV
faba-260	253	11	closely	closely	ADV
faba-260	253	12	monitored	monitor	VERB
faba-260	253	13	by	by	ADP
faba-260	253	14	the	the	DET
faba-260	253	15	public	public	NOUN
faba-260	253	16	,	,	PUNCT
faba-260	253	17	are	be	AUX
faba-260	253	18	not	not	PART
faba-260	253	19	guaranteed	guarantee	VERB
faba-260	253	20	to	to	PART
faba-260	253	21	have	have	VERB
faba-260	253	22	lower	low	ADJ
faba-260	253	23	tax	tax	NOUN
faba-260	253	24	avoidance	avoidance	NOUN
faba-260	253	25	.	.	PUNCT
faba-260	254	1	they	they	PRON
faba-260	254	2	argue	argue	VERB
faba-260	254	3	that	that	SCONJ
faba-260	254	4	large	large	ADJ
faba-260	254	5	companies	company	NOUN
faba-260	254	6	may	may	AUX
faba-260	254	7	manage	manage	VERB
faba-260	254	8	tax	tax	NOUN
faba-260	254	9	avoidance	avoidance	NOUN
faba-260	254	10	in	in	ADP
faba-260	254	11	more	more	ADV
faba-260	254	12	subtle	subtle	ADJ
faba-260	254	13	ways	way	NOUN
faba-260	254	14	that	that	PRON
faba-260	254	15	are	be	AUX
faba-260	254	16	harder	hard	ADJ
faba-260	254	17	to	to	PART
faba-260	254	18	detect	detect	VERB
faba-260	254	19	(	(	PUNCT
faba-260	254	20	sikka	sikka	NOUN
faba-260	254	21	et	et	PROPN
faba-260	254	22	al	al	PROPN
faba-260	254	23	.	.	PROPN
faba-260	254	24	2009	2009	NUM
faba-260	254	25	)	)	PUNCT
faba-260	254	26	.	.	PUNCT
faba-260	255	1	the	the	DET
faba-260	255	2	effect	effect	NOUN
faba-260	255	3	of	of	ADP
faba-260	255	4	capital	capital	NOUN
faba-260	255	5	intensity	intensity	NOUN
faba-260	255	6	on	on	ADP
faba-260	255	7	tax	tax	NOUN
faba-260	255	8	avoidance	avoidance	NOUN
faba-260	255	9	with	with	ADP
faba-260	255	10	firm	firm	ADJ
faba-260	255	11	size	size	NOUN
faba-260	255	12	as	as	ADP
faba-260	255	13	a	a	DET
faba-260	255	14	moderating	moderate	VERB
faba-260	255	15	variable	variable	NOUN
faba-260	255	16	based	base	VERB
faba-260	255	17	on	on	ADP
faba-260	255	18	the	the	DET
faba-260	255	19	t	t	NOUN
faba-260	255	20	-	-	PUNCT
faba-260	255	21	test	test	NOUN
faba-260	255	22	results	result	NOUN
faba-260	255	23	,	,	PUNCT
faba-260	255	24	it	it	PRON
faba-260	255	25	was	be	AUX
faba-260	255	26	found	find	VERB
faba-260	255	27	that	that	SCONJ
faba-260	255	28	firm	firm	ADJ
faba-260	255	29	size	size	NOUN
faba-260	255	30	is	be	AUX
faba-260	255	31	insufficient	insufficient	ADJ
faba-260	255	32	to	to	PART
faba-260	255	33	moderate	moderate	VERB
faba-260	255	34	the	the	DET
faba-260	255	35	effect	effect	NOUN
faba-260	255	36	of	of	ADP
faba-260	255	37	capital	capital	NOUN
faba-260	255	38	intensity	intensity	NOUN
faba-260	255	39	on	on	ADP
faba-260	255	40	tax	tax	NOUN
faba-260	255	41	avoidance	avoidance	NOUN
faba-260	255	42	.	.	PUNCT
faba-260	256	1	this	this	DET
faba-260	256	2	finding	finding	NOUN
faba-260	256	3	aligns	align	VERB
faba-260	256	4	with	with	ADP
faba-260	256	5	the	the	DET
faba-260	256	6	research	research	NOUN
faba-260	256	7	conducted	conduct	VERB
faba-260	256	8	by	by	ADP
faba-260	256	9	azis	azis	NOUN
faba-260	256	10	et	et	PROPN
faba-260	256	11	al	al	PROPN
faba-260	256	12	.	.	PROPN
faba-260	257	1	(	(	PUNCT
faba-260	257	2	2024	2024	NUM
faba-260	257	3	)	)	PUNCT
faba-260	257	4	,	,	PUNCT
faba-260	257	5	andoko	andoko	NOUN
faba-260	257	6	and	and	CCONJ
faba-260	257	7	prabowo	prabowo	NOUN
faba-260	257	8	(	(	PUNCT
faba-260	257	9	2024	2024	NUM
faba-260	257	10	)	)	PUNCT
faba-260	257	11	,	,	PUNCT
faba-260	257	12	and	and	CCONJ
faba-260	257	13	ulinuha	ulinuha	VERB
faba-260	257	14	and	and	CCONJ
faba-260	257	15	nurdin	nurdin	VERB
faba-260	257	16	(	(	PUNCT
faba-260	257	17	2024	2024	NUM
faba-260	257	18	)	)	PUNCT
faba-260	257	19	,	,	PUNCT
faba-260	257	20	which	which	PRON
faba-260	257	21	states	state	VERB
faba-260	257	22	that	that	SCONJ
faba-260	257	23	firm	firm	ADJ
faba-260	257	24	size	size	NOUN
faba-260	257	25	can	can	AUX
faba-260	257	26	not	not	PART
faba-260	257	27	moderate	moderate	VERB
faba-260	257	28	the	the	DET
faba-260	257	29	relationship	relationship	NOUN
faba-260	257	30	between	between	ADP
faba-260	257	31	capital	capital	NOUN
faba-260	257	32	intensity	intensity	NOUN
faba-260	257	33	and	and	CCONJ
faba-260	257	34	tax	tax	NOUN
faba-260	257	35	avoidance	avoidance	NOUN
faba-260	257	36	.	.	PUNCT
faba-260	258	1	firm	firm	ADJ
faba-260	258	2	size	size	NOUN
faba-260	258	3	may	may	AUX
faba-260	258	4	not	not	PART
faba-260	258	5	be	be	AUX
faba-260	258	6	able	able	ADJ
faba-260	258	7	to	to	PART
faba-260	258	8	moderate	moderate	VERB
faba-260	258	9	this	this	DET
faba-260	258	10	effect	effect	NOUN
faba-260	258	11	agengsriwardana	agengsriwardana	PROPN
faba-260	258	12	,	,	PUNCT
faba-260	258	13	aryani	aryani	PROPN
faba-260	258	14	,	,	PUNCT
faba-260	258	15	rani	rani	PROPN
faba-260	258	16	,	,	PUNCT
faba-260	258	17	armin	armin	PROPN
faba-260	258	18	/	/	SYM
faba-260	258	19	finance	finance	PROPN
faba-260	258	20	,	,	PUNCT
faba-260	258	21	accounting	accounting	NOUN
faba-260	258	22	and	and	CCONJ
faba-260	258	23	business	business	NOUN
faba-260	258	24	analysis	analysis	NOUN
faba-260	258	25	,	,	PUNCT
faba-260	258	26	volume	volume	NOUN
faba-260	258	27	7	7	NUM
faba-260	258	28	issue	issue	NOUN
faba-260	258	29	2	2	NUM
faba-260	258	30	,	,	PUNCT
faba-260	258	31	2025	2025	NUM
faba-260	258	32	.	.	PUNCT
faba-260	259	1	162	162	NUM
faba-260	259	2	because	because	SCONJ
faba-260	259	3	larger	large	ADJ
faba-260	259	4	companies	company	NOUN
faba-260	259	5	often	often	ADV
faba-260	259	6	have	have	VERB
faba-260	259	7	more	more	ADJ
faba-260	259	8	complex	complex	ADJ
faba-260	259	9	policies	policy	NOUN
faba-260	259	10	related	relate	VERB
faba-260	259	11	to	to	ADP
faba-260	259	12	tax	tax	NOUN
faba-260	259	13	planning	planning	NOUN
faba-260	259	14	,	,	PUNCT
faba-260	259	15	as	as	ADV
faba-260	259	16	well	well	ADV
faba-260	259	17	as	as	ADP
faba-260	259	18	a	a	DET
faba-260	259	19	greater	great	ADJ
faba-260	259	20	focus	focus	NOUN
faba-260	259	21	on	on	ADP
faba-260	259	22	legal	legal	ADJ
faba-260	259	23	compliance	compliance	NOUN
faba-260	259	24	and	and	CCONJ
faba-260	259	25	legitimate	legitimate	ADJ
faba-260	259	26	tax	tax	NOUN
faba-260	259	27	avoidance	avoidance	NOUN
faba-260	259	28	,	,	PUNCT
faba-260	259	29	even	even	ADV
faba-260	259	30	with	with	ADP
faba-260	259	31	substantial	substantial	ADJ
faba-260	259	32	fixed	fix	VERB
faba-260	259	33	assets	asset	NOUN
faba-260	259	34	.	.	PUNCT
faba-260	260	1	the	the	DET
faba-260	260	2	company	company	NOUN
faba-260	260	3	size	size	NOUN
faba-260	260	4	is	be	AUX
faba-260	260	5	not	not	PART
faba-260	260	6	sufficient	sufficient	ADJ
faba-260	260	7	to	to	PART
faba-260	260	8	moderate	moderate	VERB
faba-260	260	9	the	the	DET
faba-260	260	10	relationship	relationship	NOUN
faba-260	260	11	between	between	ADP
faba-260	260	12	capital	capital	NOUN
faba-260	260	13	intensity	intensity	NOUN
faba-260	260	14	and	and	CCONJ
faba-260	260	15	tax	tax	NOUN
faba-260	260	16	avoidance	avoidance	NOUN
faba-260	260	17	,	,	PUNCT
faba-260	260	18	because	because	SCONJ
faba-260	260	19	larger	large	ADJ
faba-260	260	20	firms	firm	NOUN
faba-260	260	21	may	may	AUX
faba-260	260	22	still	still	ADV
faba-260	260	23	engage	engage	VERB
faba-260	260	24	in	in	ADP
faba-260	260	25	more	more	ADV
faba-260	260	26	subtle	subtle	ADJ
faba-260	260	27	tax	tax	NOUN
faba-260	260	28	avoidance	avoidance	NOUN
faba-260	260	29	practices	practice	NOUN
faba-260	260	30	despite	despite	SCONJ
faba-260	260	31	having	have	VERB
faba-260	260	32	significant	significant	ADJ
faba-260	260	33	fixed	fix	VERB
faba-260	260	34	assets	asset	NOUN
faba-260	260	35	(	(	PUNCT
faba-260	260	36	boni	boni	NOUN
faba-260	260	37	and	and	CCONJ
faba-260	260	38	levendis	levendi	NOUN
faba-260	260	39	2023	2023	NUM
faba-260	260	40	)	)	PUNCT
faba-260	260	41	.	.	PUNCT
faba-260	261	1	large	large	ADJ
faba-260	261	2	companies	company	NOUN
faba-260	261	3	may	may	AUX
faba-260	261	4	prioritize	prioritize	VERB
faba-260	261	5	tax	tax	NOUN
faba-260	261	6	compliance	compliance	NOUN
faba-260	261	7	and	and	CCONJ
faba-260	261	8	transparency	transparency	NOUN
faba-260	261	9	,	,	PUNCT
faba-260	261	10	as	as	SCONJ
faba-260	261	11	aggressive	aggressive	ADJ
faba-260	261	12	tax	tax	NOUN
faba-260	261	13	avoidance	avoidance	NOUN
faba-260	261	14	risks	risk	VERB
faba-260	261	15	damaging	damage	VERB
faba-260	261	16	the	the	DET
faba-260	261	17	company	company	NOUN
faba-260	261	18	’s	’s	PART
faba-260	261	19	legitimacy	legitimacy	NOUN
faba-260	261	20	in	in	ADP
faba-260	261	21	the	the	DET
faba-260	261	22	eyes	eye	NOUN
faba-260	261	23	of	of	ADP
faba-260	261	24	the	the	DET
faba-260	261	25	public	public	ADJ
faba-260	261	26	and	and	CCONJ
faba-260	261	27	regulators	regulator	NOUN
faba-260	261	28	.	.	PUNCT
faba-260	262	1	however	however	ADV
faba-260	262	2	,	,	PUNCT
faba-260	262	3	in	in	ADP
faba-260	262	4	terms	term	NOUN
faba-260	262	5	of	of	ADP
faba-260	262	6	moderation	moderation	NOUN
faba-260	262	7	,	,	PUNCT
faba-260	262	8	firm	firm	ADJ
faba-260	262	9	size	size	NOUN
faba-260	262	10	does	do	AUX
faba-260	262	11	not	not	PART
faba-260	262	12	always	always	ADV
faba-260	262	13	play	play	VERB
faba-260	262	14	a	a	DET
faba-260	262	15	role	role	NOUN
faba-260	262	16	in	in	ADP
faba-260	262	17	strengthening	strengthen	VERB
faba-260	262	18	or	or	CCONJ
faba-260	262	19	weakening	weaken	VERB
faba-260	262	20	the	the	DET
faba-260	262	21	relationship	relationship	NOUN
faba-260	262	22	between	between	ADP
faba-260	262	23	capital	capital	NOUN
faba-260	262	24	intensity	intensity	NOUN
faba-260	262	25	and	and	CCONJ
faba-260	262	26	tax	tax	NOUN
faba-260	262	27	avoidance	avoidance	NOUN
faba-260	262	28	.	.	PUNCT
faba-260	263	1	this	this	PRON
faba-260	263	2	is	be	AUX
faba-260	263	3	because	because	SCONJ
faba-260	263	4	large	large	ADJ
faba-260	263	5	companies	company	NOUN
faba-260	263	6	with	with	ADP
faba-260	263	7	high	high	ADJ
faba-260	263	8	capital	capital	NOUN
faba-260	263	9	intensity	intensity	NOUN
faba-260	263	10	may	may	AUX
faba-260	263	11	focus	focus	VERB
faba-260	263	12	more	more	ADV
faba-260	263	13	on	on	ADP
faba-260	263	14	efficient	efficient	ADJ
faba-260	263	15	tax	tax	NOUN
faba-260	263	16	planning	planning	NOUN
faba-260	263	17	and	and	CCONJ
faba-260	263	18	regulatory	regulatory	ADJ
faba-260	263	19	compliance	compliance	NOUN
faba-260	263	20	,	,	PUNCT
faba-260	263	21	meaning	mean	VERB
faba-260	263	22	that	that	SCONJ
faba-260	263	23	capital	capital	NOUN
faba-260	263	24	intensity	intensity	NOUN
faba-260	263	25	is	be	AUX
faba-260	263	26	not	not	PART
faba-260	263	27	fully	fully	ADV
faba-260	263	28	linked	link	VERB
faba-260	263	29	to	to	ADP
faba-260	263	30	tax	tax	NOUN
faba-260	263	31	avoidance	avoidance	NOUN
faba-260	263	32	,	,	PUNCT
faba-260	263	33	even	even	ADV
faba-260	263	34	for	for	ADP
faba-260	263	35	large	large	ADJ
faba-260	263	36	firms	firm	NOUN
faba-260	263	37	.	.	PUNCT
faba-260	264	1	although	although	SCONJ
faba-260	264	2	larger	large	ADJ
faba-260	264	3	firms	firm	NOUN
faba-260	264	4	have	have	VERB
faba-260	264	5	greater	great	ADJ
faba-260	264	6	potential	potential	NOUN
faba-260	264	7	to	to	PART
faba-260	264	8	use	use	VERB
faba-260	264	9	fixed	fix	VERB
faba-260	264	10	assets	asset	NOUN
faba-260	264	11	for	for	ADP
faba-260	264	12	tax	tax	NOUN
faba-260	264	13	planning	planning	NOUN
faba-260	264	14	,	,	PUNCT
faba-260	264	15	they	they	PRON
faba-260	264	16	are	be	AUX
faba-260	264	17	more	more	ADV
faba-260	264	18	likely	likely	ADJ
faba-260	264	19	to	to	PART
faba-260	264	20	adopt	adopt	VERB
faba-260	264	21	legitimate	legitimate	ADJ
faba-260	264	22	and	and	CCONJ
faba-260	264	23	transparent	transparent	ADJ
faba-260	264	24	tax	tax	NOUN
faba-260	264	25	strategies	strategy	NOUN
faba-260	264	26	due	due	ADJ
faba-260	264	27	to	to	ADP
faba-260	264	28	stricter	strict	ADJ
faba-260	264	29	oversight	oversight	NOUN
faba-260	264	30	from	from	ADP
faba-260	264	31	the	the	DET
faba-260	264	32	public	public	NOUN
faba-260	264	33	and	and	CCONJ
faba-260	264	34	government	government	NOUN
faba-260	264	35	(	(	PUNCT
faba-260	264	36	sobarudin	sobarudin	NOUN
faba-260	264	37	and	and	CCONJ
faba-260	264	38	ruhiyat	ruhiyat	NOUN
faba-260	264	39	2022	2022	NUM
faba-260	264	40	)	)	PUNCT
faba-260	264	41	.	.	PUNCT
faba-260	265	1	conclusion	conclusion	VERB
faba-260	265	2	the	the	DET
faba-260	265	3	conclusion	conclusion	NOUN
faba-260	265	4	of	of	ADP
faba-260	265	5	this	this	DET
faba-260	265	6	study	study	NOUN
faba-260	265	7	demonstrates	demonstrate	VERB
faba-260	265	8	that	that	SCONJ
faba-260	265	9	corporate	corporate	ADJ
faba-260	265	10	social	social	ADJ
faba-260	265	11	responsibility	responsibility	NOUN
faba-260	265	12	(	(	PUNCT
faba-260	265	13	csr	csr	NOUN
faba-260	265	14	)	)	PUNCT
faba-260	265	15	and	and	CCONJ
faba-260	265	16	firm	firm	ADJ
faba-260	265	17	size	size	NOUN
faba-260	265	18	have	have	VERB
faba-260	265	19	an	an	DET
faba-260	265	20	influence	influence	NOUN
faba-260	265	21	on	on	ADP
faba-260	265	22	tax	tax	NOUN
faba-260	265	23	avoidance	avoidance	NOUN
faba-260	265	24	,	,	PUNCT
faba-260	265	25	while	while	SCONJ
faba-260	265	26	capital	capital	NOUN
faba-260	265	27	intensity	intensity	NOUN
faba-260	265	28	does	do	AUX
faba-260	265	29	not	not	PART
faba-260	265	30	have	have	VERB
faba-260	265	31	a	a	DET
faba-260	265	32	significant	significant	ADJ
faba-260	265	33	effect	effect	NOUN
faba-260	265	34	on	on	ADP
faba-260	265	35	tax	tax	NOUN
faba-260	265	36	avoidance	avoidance	NOUN
faba-260	265	37	.	.	PUNCT
faba-260	266	1	the	the	DET
faba-260	266	2	findings	finding	NOUN
faba-260	266	3	indicate	indicate	VERB
faba-260	266	4	that	that	SCONJ
faba-260	266	5	companies	company	NOUN
faba-260	266	6	with	with	ADP
faba-260	266	7	higher	high	ADJ
faba-260	266	8	csr	csr	NOUN
faba-260	266	9	levels	level	NOUN
faba-260	266	10	tend	tend	VERB
faba-260	266	11	to	to	PART
faba-260	266	12	engage	engage	VERB
faba-260	266	13	less	less	ADV
faba-260	266	14	in	in	ADP
faba-260	266	15	tax	tax	NOUN
faba-260	266	16	avoidance	avoidance	NOUN
faba-260	266	17	,	,	PUNCT
faba-260	266	18	as	as	SCONJ
faba-260	266	19	they	they	PRON
faba-260	266	20	are	be	AUX
faba-260	266	21	more	more	ADV
faba-260	266	22	concerned	concerned	ADJ
faba-260	266	23	with	with	ADP
faba-260	266	24	their	their	PRON
faba-260	266	25	reputation	reputation	NOUN
faba-260	266	26	and	and	CCONJ
faba-260	266	27	social	social	ADJ
faba-260	266	28	compliance	compliance	NOUN
faba-260	266	29	,	,	PUNCT
faba-260	266	30	which	which	PRON
faba-260	266	31	enhances	enhance	VERB
faba-260	266	32	tax	tax	NOUN
faba-260	266	33	transparency	transparency	NOUN
faba-260	266	34	.	.	PUNCT
faba-260	267	1	on	on	ADP
faba-260	267	2	the	the	DET
faba-260	267	3	other	other	ADJ
faba-260	267	4	hand	hand	NOUN
faba-260	267	5	,	,	PUNCT
faba-260	267	6	larger	large	ADJ
faba-260	267	7	companies	company	NOUN
faba-260	267	8	tend	tend	VERB
faba-260	267	9	to	to	PART
faba-260	267	10	be	be	AUX
faba-260	267	11	more	more	ADV
faba-260	267	12	compliant	compliant	ADJ
faba-260	267	13	with	with	ADP
faba-260	267	14	their	their	PRON
faba-260	267	15	tax	tax	NOUN
faba-260	267	16	obligations	obligation	NOUN
faba-260	267	17	,	,	PUNCT
faba-260	267	18	possibly	possibly	ADV
faba-260	267	19	due	due	ADP
faba-260	267	20	to	to	ADP
faba-260	267	21	greater	great	ADJ
faba-260	267	22	scrutiny	scrutiny	NOUN
faba-260	267	23	from	from	ADP
faba-260	267	24	stakeholders	stakeholder	NOUN
faba-260	267	25	and	and	CCONJ
faba-260	267	26	regulators	regulator	NOUN
faba-260	267	27	.	.	PUNCT
faba-260	268	1	however	however	ADV
faba-260	268	2	,	,	PUNCT
faba-260	268	3	this	this	DET
faba-260	268	4	study	study	NOUN
faba-260	268	5	also	also	ADV
faba-260	268	6	finds	find	VERB
faba-260	268	7	that	that	DET
faba-260	268	8	firm	firm	ADJ
faba-260	268	9	size	size	NOUN
faba-260	268	10	does	do	AUX
faba-260	268	11	not	not	PART
faba-260	268	12	moderate	moderate	VERB
faba-260	268	13	the	the	DET
faba-260	268	14	effect	effect	NOUN
faba-260	268	15	of	of	ADP
faba-260	268	16	csr	csr	NOUN
faba-260	268	17	and	and	CCONJ
faba-260	268	18	capital	capital	NOUN
faba-260	268	19	intensity	intensity	NOUN
faba-260	268	20	on	on	ADP
faba-260	268	21	tax	tax	NOUN
faba-260	268	22	avoidance	avoidance	NOUN
faba-260	268	23	.	.	PUNCT
faba-260	269	1	although	although	SCONJ
faba-260	269	2	larger	large	ADJ
faba-260	269	3	companies	company	NOUN
faba-260	269	4	have	have	VERB
faba-260	269	5	more	more	ADJ
faba-260	269	6	resources	resource	NOUN
faba-260	269	7	and	and	CCONJ
faba-260	269	8	tend	tend	VERB
faba-260	269	9	to	to	PART
faba-260	269	10	focus	focus	VERB
faba-260	269	11	more	more	ADV
faba-260	269	12	on	on	ADP
faba-260	269	13	lawful	lawful	ADJ
faba-260	269	14	tax	tax	NOUN
faba-260	269	15	compliance	compliance	NOUN
faba-260	269	16	,	,	PUNCT
faba-260	269	17	firm	firm	ADJ
faba-260	269	18	size	size	NOUN
faba-260	269	19	is	be	AUX
faba-260	269	20	insufficient	insufficient	ADJ
faba-260	269	21	to	to	PART
faba-260	269	22	weaken	weaken	VERB
faba-260	269	23	or	or	CCONJ
faba-260	269	24	strengthen	strengthen	VERB
faba-260	269	25	the	the	DET
faba-260	269	26	relationship	relationship	NOUN
faba-260	269	27	between	between	ADP
faba-260	269	28	csr	csr	NOUN
faba-260	269	29	and	and	CCONJ
faba-260	269	30	tax	tax	NOUN
faba-260	269	31	avoidance	avoidance	NOUN
faba-260	269	32	,	,	PUNCT
faba-260	269	33	nor	nor	CCONJ
faba-260	269	34	between	between	ADP
faba-260	269	35	capital	capital	NOUN
faba-260	269	36	intensity	intensity	NOUN
faba-260	269	37	and	and	CCONJ
faba-260	269	38	tax	tax	NOUN
faba-260	269	39	avoidance	avoidance	NOUN
faba-260	269	40	.	.	PUNCT
faba-260	270	1	this	this	PRON
faba-260	270	2	suggests	suggest	VERB
faba-260	270	3	that	that	SCONJ
faba-260	270	4	other	other	ADJ
faba-260	270	5	factors	factor	NOUN
faba-260	270	6	,	,	PUNCT
faba-260	270	7	such	such	ADJ
faba-260	270	8	as	as	ADP
faba-260	270	9	internal	internal	ADJ
faba-260	270	10	company	company	NOUN
faba-260	270	11	policies	policy	NOUN
faba-260	270	12	and	and	CCONJ
faba-260	270	13	external	external	ADJ
faba-260	270	14	oversight	oversight	NOUN
faba-260	270	15	,	,	PUNCT
faba-260	270	16	may	may	AUX
faba-260	270	17	be	be	AUX
faba-260	270	18	more	more	ADV
faba-260	270	19	influential	influential	ADJ
faba-260	270	20	in	in	ADP
faba-260	270	21	determining	determine	VERB
faba-260	270	22	the	the	DET
faba-260	270	23	level	level	NOUN
faba-260	270	24	of	of	ADP
faba-260	270	25	tax	tax	NOUN
faba-260	270	26	avoidance	avoidance	NOUN
faba-260	270	27	practiced	practice	VERB
faba-260	270	28	by	by	ADP
faba-260	270	29	companies	company	NOUN
faba-260	270	30	,	,	PUNCT
faba-260	270	31	regardless	regardless	ADV
faba-260	270	32	of	of	ADP
faba-260	270	33	their	their	PRON
faba-260	270	34	size	size	NOUN
faba-260	270	35	.	.	PUNCT
faba-260	271	1	thus	thus	ADV
faba-260	271	2	,	,	PUNCT
faba-260	271	3	larger	large	ADJ
faba-260	271	4	companies	company	NOUN
faba-260	271	5	and	and	CCONJ
faba-260	271	6	those	those	PRON
faba-260	271	7	with	with	ADP
faba-260	271	8	high	high	ADJ
faba-260	271	9	csr	csr	NOUN
faba-260	271	10	involvement	involvement	NOUN
faba-260	271	11	tend	tend	VERB
faba-260	271	12	to	to	PART
faba-260	271	13	be	be	AUX
faba-260	271	14	more	more	ADV
faba-260	271	15	compliant	compliant	ADJ
faba-260	271	16	with	with	ADP
faba-260	271	17	their	their	PRON
faba-260	271	18	tax	tax	NOUN
faba-260	271	19	obligations	obligation	NOUN
faba-260	271	20	,	,	PUNCT
faba-260	271	21	while	while	SCONJ
faba-260	271	22	companies	company	NOUN
faba-260	271	23	with	with	ADP
faba-260	271	24	high	high	ADJ
faba-260	271	25	capital	capital	NOUN
faba-260	271	26	intensity	intensity	NOUN
faba-260	271	27	do	do	AUX
faba-260	271	28	not	not	PART
faba-260	271	29	necessarily	necessarily	ADV
faba-260	271	30	engage	engage	VERB
faba-260	271	31	in	in	ADP
faba-260	271	32	lower	low	ADJ
faba-260	271	33	levels	level	NOUN
faba-260	271	34	of	of	ADP
faba-260	271	35	tax	tax	NOUN
faba-260	271	36	avoidance	avoidance	NOUN
faba-260	271	37	.	.	PUNCT
faba-260	272	1	firm	firm	ADJ
faba-260	272	2	size	size	NOUN
faba-260	272	3	,	,	PUNCT
faba-260	272	4	although	although	SCONJ
faba-260	272	5	influencing	influence	VERB
faba-260	272	6	tax	tax	NOUN
faba-260	272	7	avoidance	avoidance	NOUN
faba-260	272	8	,	,	PUNCT
faba-260	272	9	does	do	AUX
faba-260	272	10	not	not	PART
faba-260	272	11	serve	serve	VERB
faba-260	272	12	as	as	ADP
faba-260	272	13	a	a	DET
faba-260	272	14	strong	strong	ADJ
faba-260	272	15	moderating	moderate	VERB
faba-260	272	16	variable	variable	NOUN
faba-260	272	17	in	in	ADP
faba-260	272	18	the	the	DET
faba-260	272	19	relationship	relationship	NOUN
faba-260	272	20	between	between	ADP
faba-260	272	21	csr	csr	PROPN
faba-260	272	22	,	,	PUNCT
faba-260	272	23	capital	capital	NOUN
faba-260	272	24	intensity	intensity	NOUN
faba-260	272	25	,	,	PUNCT
faba-260	272	26	and	and	CCONJ
faba-260	272	27	tax	tax	NOUN
faba-260	272	28	avoidance	avoidance	NOUN
faba-260	272	29	.	.	PUNCT
faba-260	273	1	one	one	NUM
faba-260	273	2	of	of	ADP
faba-260	273	3	the	the	DET
faba-260	273	4	limitations	limitation	NOUN
faba-260	273	5	of	of	ADP
faba-260	273	6	this	this	DET
faba-260	273	7	study	study	NOUN
faba-260	273	8	lies	lie	VERB
faba-260	273	9	in	in	ADP
faba-260	273	10	the	the	DET
faba-260	273	11	short	short	ADJ
faba-260	273	12	research	research	NOUN
faba-260	273	13	period	period	NOUN
faba-260	273	14	(	(	PUNCT
faba-260	273	15	2021–2023	2021–2023	NUM
faba-260	273	16	)	)	PUNCT
faba-260	273	17	,	,	PUNCT
faba-260	273	18	which	which	PRON
faba-260	273	19	provides	provide	VERB
faba-260	273	20	only	only	ADV
faba-260	273	21	three	three	NUM
faba-260	273	22	years	year	NOUN
faba-260	273	23	of	of	ADP
faba-260	273	24	data	datum	NOUN
faba-260	273	25	per	per	ADP
faba-260	273	26	company	company	NOUN
faba-260	273	27	.	.	PUNCT
faba-260	274	1	although	although	SCONJ
faba-260	274	2	this	this	DET
faba-260	274	3	period	period	NOUN
faba-260	274	4	captures	capture	VERB
faba-260	274	5	critical	critical	ADJ
faba-260	274	6	post	post	ADJ
faba-260	274	7	-	-	ADJ
faba-260	274	8	pandemic	pandemic	ADJ
faba-260	274	9	financial	financial	ADJ
faba-260	274	10	behavior	behavior	NOUN
faba-260	274	11	and	and	CCONJ
faba-260	274	12	aligns	align	VERB
faba-260	274	13	with	with	ADP
faba-260	274	14	the	the	DET
faba-260	274	15	implementation	implementation	NOUN
faba-260	274	16	of	of	ADP
faba-260	274	17	updated	update	VERB
faba-260	274	18	sustainability	sustainability	NOUN
faba-260	274	19	reporting	reporting	NOUN
faba-260	274	20	standards	standard	NOUN
faba-260	274	21	,	,	PUNCT
faba-260	274	22	the	the	DET
faba-260	274	23	small	small	ADJ
faba-260	274	24	time	time	NOUN
faba-260	274	25	dimension	dimension	NOUN
faba-260	274	26	limits	limit	VERB
faba-260	274	27	the	the	DET
faba-260	274	28	ability	ability	NOUN
faba-260	274	29	to	to	PART
faba-260	274	30	draw	draw	VERB
faba-260	274	31	broader	broad	ADJ
faba-260	274	32	generalizations	generalization	NOUN
faba-260	274	33	.	.	PUNCT
faba-260	275	1	panel	panel	NOUN
faba-260	275	2	regression	regression	NOUN
faba-260	275	3	models	model	NOUN
faba-260	275	4	generally	generally	ADV
faba-260	275	5	benefit	benefit	VERB
faba-260	275	6	from	from	ADP
faba-260	275	7	longer	long	ADJ
faba-260	275	8	time	time	NOUN
faba-260	275	9	series	series	NOUN
faba-260	275	10	to	to	PART
faba-260	275	11	improve	improve	VERB
faba-260	275	12	statistical	statistical	ADJ
faba-260	275	13	power	power	NOUN
faba-260	275	14	and	and	CCONJ
faba-260	275	15	reduce	reduce	VERB
faba-260	275	16	the	the	DET
faba-260	275	17	influence	influence	NOUN
faba-260	275	18	of	of	ADP
faba-260	275	19	year	year	NOUN
faba-260	275	20	-	-	PUNCT
faba-260	275	21	specific	specific	ADJ
faba-260	275	22	anomalies	anomaly	NOUN
faba-260	275	23	.	.	PUNCT
faba-260	276	1	therefore	therefore	ADV
faba-260	276	2	,	,	PUNCT
faba-260	276	3	the	the	DET
faba-260	276	4	results	result	NOUN
faba-260	276	5	of	of	ADP
faba-260	276	6	this	this	DET
faba-260	276	7	study	study	NOUN
faba-260	276	8	should	should	AUX
faba-260	276	9	be	be	AUX
faba-260	276	10	seen	see	VERB
faba-260	276	11	as	as	ADP
faba-260	276	12	indicative	indicative	ADJ
faba-260	276	13	rather	rather	ADV
faba-260	276	14	than	than	ADP
faba-260	276	15	definitive	definitive	ADJ
faba-260	276	16	.	.	PUNCT
faba-260	277	1	further	further	ADJ
faba-260	277	2	research	research	NOUN
faba-260	277	3	using	use	VERB
faba-260	277	4	extended	extend	VERB
faba-260	277	5	time	time	NOUN
faba-260	277	6	frames	frame	NOUN
faba-260	277	7	is	be	AUX
faba-260	277	8	recommended	recommend	VERB
faba-260	277	9	to	to	PART
faba-260	277	10	validate	validate	VERB
faba-260	277	11	and	and	CCONJ
faba-260	277	12	deepen	deepen	VERB
faba-260	277	13	these	these	DET
faba-260	277	14	findings	finding	NOUN
faba-260	277	15	.	.	PUNCT
faba-260	278	1	reference	reference	NOUN
faba-260	278	2	agustina	agustina	PROPN
faba-260	278	3	,	,	PUNCT
faba-260	278	4	zubaidah	zubaidah	PROPN
faba-260	278	5	,	,	PUNCT
faba-260	278	6	s.	s.	PROPN
faba-260	278	7	,	,	PUNCT
faba-260	278	8	and	and	CCONJ
faba-260	278	9	i.	i.	PROPN
faba-260	278	10	arisanti	arisanti	PROPN
faba-260	278	11	.	.	PUNCT
faba-260	279	1	2020	2020	NUM
faba-260	279	2	.	.	PUNCT
faba-260	280	1	pengaruh	pengaruh	VERB
faba-260	280	2	corporate	corporate	ADJ
faba-260	280	3	social	social	ADJ
faba-260	280	4	responsibility	responsibility	NOUN
faba-260	280	5	dan	dan	PROPN
faba-260	280	6	capital	capital	PROPN
faba-260	280	7	intensity	intensity	PROPN
faba-260	280	8	terhadap	terhadap	PROPN
faba-260	280	9	penghindaran	penghindaran	VERB
faba-260	280	10	pajak	pajak	ADV
faba-260	280	11	(	(	PUNCT
faba-260	280	12	studi	studi	PROPN
faba-260	280	13	empiris	empiris	PROPN
faba-260	280	14	pada	pada	PROPN
faba-260	280	15	perusahaan	perusahaan	PROPN
faba-260	280	16	yang	yang	PROPN
faba-260	280	17	terdaftar	terdaftar	PROPN
faba-260	280	18	di	di	X
faba-260	280	19	bei	bei	PROPN
faba-260	280	20	)	)	PUNCT
faba-260	281	1	[	[	X
faba-260	281	2	the	the	DET
faba-260	281	3	impact	impact	NOUN
faba-260	281	4	of	of	ADP
faba-260	281	5	corporate	corporate	ADJ
faba-260	281	6	social	social	ADJ
faba-260	281	7	responsibility	responsibility	NOUN
faba-260	281	8	and	and	CCONJ
faba-260	281	9	capital	capital	NOUN
faba-260	281	10	intensity	intensity	NOUN
faba-260	281	11	on	on	ADP
faba-260	281	12	tax	tax	NOUN
faba-260	281	13	avoidance	avoidance	NOUN
faba-260	281	14	(	(	PUNCT
faba-260	281	15	empirical	empirical	ADJ
faba-260	281	16	study	study	NOUN
faba-260	281	17	on	on	ADP
faba-260	281	18	companies	company	NOUN
faba-260	281	19	listed	list	VERB
faba-260	281	20	on	on	ADP
faba-260	281	21	the	the	DET
faba-260	281	22	indonesia	indonesia	PROPN
faba-260	281	23	stock	stock	PROPN
faba-260	281	24	exchange	exchange	PROPN
faba-260	281	25	)	)	PUNCT
faba-260	281	26	]	]	PUNCT
faba-260	281	27	.	.	PUNCT
faba-260	282	1	jurnal	jurnal	PROPN
faba-260	282	2	akuntansi	akuntansi	PROPN
faba-260	282	3	indonesia	indonesia	PROPN
faba-260	283	1	[	[	X
faba-260	283	2	indonesian	indonesian	ADJ
faba-260	283	3	accounting	accounting	PROPN
faba-260	283	4	journal	journal	PROPN
faba-260	283	5	]	]	PUNCT
faba-260	283	6	,	,	PUNCT
faba-260	283	7	16(2	16(2	NUM
faba-260	283	8	):	):	PUNCT
faba-260	283	9	79–86	79–86	ADJ
faba-260	283	10	.	.	PUNCT
faba-260	284	1	agustyo	agustyo	NOUN
faba-260	284	2	,	,	PUNCT
faba-260	284	3	b.	b.	PROPN
faba-260	284	4	a.	a.	PROPN
faba-260	284	5	,	,	PUNCT
faba-260	284	6	and	and	CCONJ
faba-260	284	7	b.f	b.f	PROPN
faba-260	284	8	.	.	PROPN
faba-260	284	9	arianti	arianti	PROPN
faba-260	284	10	.	.	PUNCT
faba-260	285	1	2024	2024	NUM
faba-260	285	2	.	.	PUNCT
faba-260	286	1	pengaruh	pengaruh	VERB
faba-260	286	2	corporate	corporate	ADJ
faba-260	286	3	social	social	ADJ
faba-260	286	4	responsibility	responsibility	NOUN
faba-260	286	5	,	,	PUNCT
faba-260	286	6	kepemilikan	kepemilikan	VERB
faba-260	286	7	manajerial	manajerial	ADJ
faba-260	286	8	,	,	PUNCT
faba-260	286	9	dan	dan	PROPN
faba-260	286	10	capital	capital	PROPN
faba-260	286	11	intensity	intensity	PROPN
faba-260	286	12	terhadap	terhadap	PROPN
faba-260	286	13	tax	tax	NOUN
faba-260	286	14	avoidance	avoidance	NOUN
faba-260	286	15	[	[	X
faba-260	286	16	the	the	DET
faba-260	286	17	effect	effect	NOUN
faba-260	286	18	of	of	ADP
faba-260	286	19	corporate	corporate	ADJ
faba-260	286	20	social	social	ADJ
faba-260	286	21	responsibility	responsibility	NOUN
faba-260	286	22	,	,	PUNCT
faba-260	286	23	managerial	managerial	ADJ
faba-260	286	24	ownership	ownership	NOUN
faba-260	286	25	,	,	PUNCT
faba-260	286	26	and	and	CCONJ
faba-260	286	27	capital	capital	NOUN
faba-260	286	28	intensity	intensity	NOUN
faba-260	286	29	on	on	ADP
faba-260	286	30	tax	tax	NOUN
faba-260	286	31	avoidance	avoidance	NOUN
faba-260	286	32	]	]	PUNCT
faba-260	286	33	.	.	PUNCT
faba-260	287	1	gorontalo	gorontalo	ADJ
faba-260	287	2	accounting	accounting	NOUN
faba-260	287	3	journal	journal	PROPN
faba-260	287	4	,	,	PUNCT
faba-260	287	5	7(1	7(1	NUM
faba-260	287	6	):	):	PUNCT
faba-260	287	7	1	1	NUM
faba-260	287	8	–	–	PUNCT
faba-260	287	9	11	11	NUM
faba-260	287	10	.	.	PUNCT
faba-260	288	1	https://doi.org/10.32662/gaj.v7i1.3168	https://doi.org/10.32662/gaj.v7i1.3168	NOUN
faba-260	288	2	amiah	amiah	PROPN
faba-260	288	3	,	,	PUNCT
faba-260	288	4	n.	n.	PROPN
faba-260	288	5	2022	2022	NUM
faba-260	288	6	.	.	PUNCT
faba-260	289	1	profitabilitas	profitabilita	NOUN
faba-260	289	2	,	,	PUNCT
faba-260	289	3	intensitas	intensitas	PROPN
faba-260	289	4	modal	modal	PROPN
faba-260	289	5	dan	dan	PROPN
faba-260	289	6	penghindaran	penghindaran	VERB
faba-260	289	7	pajak	pajak	ADV
faba-260	289	8	:	:	PUNCT
faba-260	289	9	ukuran	ukuran	PROPN
faba-260	289	10	perusahaan	perusahaan	PROPN
faba-260	289	11	sebagai	sebagai	PROPN
faba-260	289	12	variabel	variabel	PROPN
faba-260	289	13	pemoderasi	pemoderasi	PROPN
faba-260	290	1	[	[	X
faba-260	290	2	profitability	profitability	NOUN
faba-260	290	3	,	,	PUNCT
faba-260	290	4	capital	capital	NOUN
faba-260	290	5	intensity	intensity	NOUN
faba-260	290	6	and	and	CCONJ
faba-260	290	7	tax	tax	NOUN
faba-260	290	8	avoidance	avoidance	NOUN
faba-260	290	9	:	:	PUNCT
faba-260	290	10	firm	firm	ADJ
faba-260	290	11	size	size	NOUN
faba-260	290	12	as	as	ADP
faba-260	290	13	a	a	DET
faba-260	290	14	moderating	moderate	VERB
faba-260	290	15	variable	variable	NOUN
faba-260	290	16	]	]	PUNCT
faba-260	290	17	.	.	PUNCT
faba-260	291	1	jurnal	jurnal	ADJ
faba-260	291	2	literasi	literasi	PROPN
faba-260	291	3	akuntansi	akuntansi	PROPN
faba-260	292	1	[	[	X
faba-260	292	2	journal	journal	NOUN
faba-260	292	3	of	of	ADP
faba-260	292	4	accounting	accounting	NOUN
faba-260	292	5	literacy	literacy	NOUN
faba-260	292	6	]	]	PUNCT
faba-260	292	7	,	,	PUNCT
faba-260	292	8	2(1	2(1	NUM
faba-260	292	9	):	):	PUNCT
faba-260	292	10	63–73	63–73	NUM
faba-260	292	11	.	.	PUNCT
faba-260	293	1	https://doi.org/10.55587/jla.v2i1.13	https://doi.org/10.55587/jla.v2i1.13	PROPN
faba-260	293	2	andoko	andoko	PROPN
faba-260	293	3	,	,	PUNCT
faba-260	293	4	a.	a.	NOUN
faba-260	293	5	a.	a.	PROPN
faba-260	293	6	,	,	PUNCT
faba-260	293	7	and	and	CCONJ
faba-260	293	8	t.j.w	t.j.w	PROPN
faba-260	293	9	.	.	PROPN
faba-260	293	10	prabowo	prabowo	PROPN
faba-260	293	11	.	.	PUNCT
faba-260	294	1	2024	2024	NUM
faba-260	294	2	.	.	PUNCT
faba-260	295	1	pengaruh	pengaruh	NOUN
faba-260	295	2	capital	capital	NOUN
faba-260	295	3	intensity	intensity	PROPN
faba-260	295	4	dan	dan	PROPN
faba-260	295	5	leverage	leverage	PROPN
faba-260	295	6	terhadap	terhadap	PROPN
faba-260	295	7	tax	tax	NOUN
faba-260	295	8	avoidance	avoidance	NOUN
faba-260	295	9	dengan	dengan	PROPN
faba-260	295	10	ukuran	ukuran	PROPN
faba-260	295	11	perusahaan	perusahaan	PROPN
faba-260	295	12	sebagai	sebagai	PROPN
faba-260	295	13	variabel	variabel	PROPN
faba-260	295	14	moderasi	moderasi	PROPN
faba-260	295	15	[	[	X
faba-260	295	16	the	the	DET
faba-260	295	17	effect	effect	NOUN
faba-260	295	18	of	of	ADP
faba-260	295	19	capital	capital	NOUN
faba-260	295	20	intensity	intensity	NOUN
faba-260	295	21	and	and	CCONJ
faba-260	295	22	leverage	leverage	NOUN
faba-260	295	23	on	on	ADP
faba-260	295	24	tax	tax	NOUN
faba-260	295	25	avoidance	avoidance	NOUN
faba-260	295	26	with	with	ADP
faba-260	295	27	company	company	NOUN
faba-260	295	28	size	size	NOUN
faba-260	295	29	as	as	ADP
faba-260	295	30	a	a	DET
faba-260	295	31	moderating	moderate	VERB
faba-260	295	32	variable	variable	NOUN
faba-260	295	33	]	]	PUNCT
faba-260	295	34	.	.	PUNCT
faba-260	296	1	diponegoro	diponegoro	PROPN
faba-260	296	2	journal	journal	PROPN
faba-260	296	3	of	of	ADP
faba-260	296	4	accounting	accounting	NOUN
faba-260	296	5	,	,	PUNCT
faba-260	296	6	13(4	13(4	NUM
faba-260	296	7	)	)	PUNCT
faba-260	296	8	.	.	PUNCT
faba-260	297	1	ardini	ardini	PROPN
faba-260	297	2	,	,	PUNCT
faba-260	297	3	l.	l.	PROPN
faba-260	297	4	2023	2023	NUM
faba-260	297	5	.	.	PUNCT
faba-260	298	1	pengaruh	pengaruh	VERB
faba-260	298	2	corporate	corporate	ADJ
faba-260	298	3	social	social	ADJ
faba-260	298	4	responsibility	responsibility	NOUN
faba-260	298	5	,	,	PUNCT
faba-260	298	6	leverage	leverage	NOUN
faba-260	298	7	,	,	PUNCT
faba-260	298	8	dan	dan	PROPN
faba-260	298	9	kompensasi	kompensasi	PROPN
faba-260	298	10	rugi	rugi	PROPN
faba-260	298	11	fiskal	fiskal	PROPN
faba-260	298	12	https://doi.org/10.32662/gaj.v7i1.3168	https://doi.org/10.32662/gaj.v7i1.3168	PROPN
faba-260	298	13	https://doi.org/10.55587/jla.v2i1.13	https://doi.org/10.55587/jla.v2i1.13	PROPN
faba-260	298	14	agengsriwardana	agengsriwardana	PROPN
faba-260	298	15	,	,	PUNCT
faba-260	298	16	aryani	aryani	PROPN
faba-260	298	17	,	,	PUNCT
faba-260	298	18	rani	rani	PROPN
faba-260	298	19	,	,	PUNCT
faba-260	298	20	armin	armin	PROPN
faba-260	298	21	/	/	SYM
faba-260	298	22	finance	finance	PROPN
faba-260	298	23	,	,	PUNCT
faba-260	298	24	accounting	accounting	NOUN
faba-260	298	25	and	and	CCONJ
faba-260	298	26	business	business	NOUN
faba-260	298	27	analysis	analysis	NOUN
faba-260	298	28	,	,	PUNCT
faba-260	298	29	volume	volume	NOUN
faba-260	298	30	7	7	NUM
faba-260	298	31	issue	issue	NOUN
faba-260	298	32	2	2	NUM
faba-260	298	33	,	,	PUNCT
faba-260	298	34	2025	2025	NUM
faba-260	298	35	.	.	PUNCT
faba-260	299	1	163	163	NUM
faba-260	299	2	terhadap	terhadap	PROPN
faba-260	299	3	tax	tax	NOUN
faba-260	299	4	avoidance	avoidance	NOUN
faba-260	299	5	dengan	dengan	PROPN
faba-260	299	6	komite	komite	PROPN
faba-260	299	7	audit	audit	PROPN
faba-260	299	8	sebagai	sebagai	PROPN
faba-260	299	9	pemoderasi	pemoderasi	NOUN
faba-260	300	1	[	[	X
faba-260	300	2	the	the	DET
faba-260	300	3	effect	effect	NOUN
faba-260	300	4	of	of	ADP
faba-260	300	5	corporate	corporate	ADJ
faba-260	300	6	social	social	ADJ
faba-260	300	7	responsibility	responsibility	NOUN
faba-260	300	8	,	,	PUNCT
faba-260	300	9	leverage	leverage	NOUN
faba-260	300	10	,	,	PUNCT
faba-260	300	11	and	and	CCONJ
faba-260	300	12	fiscal	fiscal	ADJ
faba-260	300	13	loss	loss	NOUN
faba-260	300	14	compensation	compensation	NOUN
faba-260	300	15	on	on	ADP
faba-260	300	16	tax	tax	NOUN
faba-260	300	17	avoidance	avoidance	NOUN
faba-260	300	18	with	with	ADP
faba-260	300	19	the	the	DET
faba-260	300	20	audit	audit	NOUN
faba-260	300	21	committee	committee	NOUN
faba-260	300	22	as	as	ADP
faba-260	300	23	moderation	moderation	NOUN
faba-260	300	24	]	]	PUNCT
faba-260	300	25	.	.	PUNCT
faba-260	301	1	jurnal	jurnal	PROPN
faba-260	301	2	ilmu	ilmu	PROPN
faba-260	301	3	dan	dan	PROPN
faba-260	301	4	riset	riset	PROPN
faba-260	301	5	akuntansi	akuntansi	PROPN
faba-260	301	6	(	(	PUNCT
faba-260	301	7	jira	jira	PROPN
faba-260	301	8	)	)	PUNCT
faba-260	302	1	[	[	X
faba-260	302	2	journal	journal	NOUN
faba-260	302	3	of	of	ADP
faba-260	302	4	accounting	accounting	NOUN
faba-260	302	5	science	science	NOUN
faba-260	302	6	and	and	CCONJ
faba-260	302	7	research	research	NOUN
faba-260	302	8	]	]	PUNCT
faba-260	302	9	,	,	PUNCT
faba-260	302	10	12(12	12(12	NUM
faba-260	302	11	)	)	PUNCT
faba-260	302	12	.	.	PUNCT
faba-260	303	1	aryani	aryani	PROPN
faba-260	303	2	,	,	PUNCT
faba-260	303	3	d.	d.	PROPN
faba-260	303	4	s.	s.	PROPN
faba-260	303	5	,	,	PUNCT
faba-260	303	6	and	and	CCONJ
faba-260	303	7	c.	c.	PROPN
faba-260	303	8	armereo	armereo	PROPN
faba-260	303	9	.	.	PUNCT
faba-260	304	1	2024	2024	NUM
faba-260	304	2	.	.	PUNCT
faba-260	305	1	tax	tax	NOUN
faba-260	305	2	avoidance	avoidance	NOUN
faba-260	305	3	of	of	ADP
faba-260	305	4	companies	company	NOUN
faba-260	305	5	in	in	ADP
faba-260	305	6	the	the	DET
faba-260	305	7	sri	sri	PROPN
faba-260	305	8	kehati	kehati	PROPN
faba-260	305	9	index	index	PROPN
faba-260	305	10	.	.	PUNCT
faba-260	306	1	finance	finance	NOUN
faba-260	306	2	,	,	PUNCT
faba-260	306	3	accounting	accounting	NOUN
faba-260	306	4	and	and	CCONJ
faba-260	306	5	business	business	NOUN
faba-260	306	6	analysis	analysis	NOUN
faba-260	306	7	(	(	PUNCT
faba-260	306	8	faba	faba	NOUN
faba-260	306	9	)	)	PUNCT
faba-260	306	10	,	,	PUNCT
faba-260	306	11	6(2	6(2	NUM
faba-260	306	12	):	):	PUNCT
faba-260	306	13	99–108	99–108	X
faba-260	306	14	.	.	PUNCT
faba-260	306	15	https://doi.org/10.43193/faba.v6i2.397	https://doi.org/10.43193/faba.v6i2.397	NOUN
faba-260	306	16	azis	azi	NOUN
faba-260	306	17	,	,	PUNCT
faba-260	306	18	c.	c.	PROPN
faba-260	306	19	a.	a.	PROPN
faba-260	306	20	p.	p.	PROPN
faba-260	306	21	,	,	PUNCT
faba-260	306	22	m.	m.	NOUN
faba-260	306	23	suwandi	suwandi	NOUN
faba-260	306	24	and	and	CCONJ
faba-260	306	25	r.	r.	PROPN
faba-260	306	26	aditiya	aditiya	PROPN
faba-260	306	27	.	.	PUNCT
faba-260	307	1	2024	2024	NUM
faba-260	307	2	.	.	PUNCT
faba-260	308	1	pengaruh	pengaruh	VERB
faba-260	308	2	corporate	corporate	ADJ
faba-260	308	3	social	social	ADJ
faba-260	308	4	responsibility	responsibility	NOUN
faba-260	308	5	dan	dan	PROPN
faba-260	308	6	capital	capital	PROPN
faba-260	308	7	intensity	intensity	PROPN
faba-260	308	8	terhadap	terhadap	PROPN
faba-260	308	9	penghindaran	penghindaran	VERB
faba-260	308	10	pajak	pajak	PROPN
faba-260	308	11	dengan	dengan	PROPN
faba-260	308	12	ukuran	ukuran	PROPN
faba-260	308	13	perusahaan	perusahaan	PROPN
faba-260	308	14	sebagai	sebagai	PROPN
faba-260	308	15	variabel	variabel	PROPN
faba-260	308	16	moderasi	moderasi	PROPN
faba-260	309	1	[	[	X
faba-260	309	2	the	the	DET
faba-260	309	3	effect	effect	NOUN
faba-260	309	4	of	of	ADP
faba-260	309	5	corporate	corporate	ADJ
faba-260	309	6	social	social	ADJ
faba-260	309	7	responsibility	responsibility	NOUN
faba-260	309	8	and	and	CCONJ
faba-260	309	9	capital	capital	NOUN
faba-260	309	10	intensity	intensity	NOUN
faba-260	309	11	on	on	ADP
faba-260	309	12	tax	tax	NOUN
faba-260	309	13	avoidance	avoidance	NOUN
faba-260	309	14	with	with	ADP
faba-260	309	15	company	company	NOUN
faba-260	309	16	size	size	NOUN
faba-260	309	17	as	as	ADP
faba-260	309	18	a	a	DET
faba-260	309	19	moderating	moderate	VERB
faba-260	309	20	variable	variable	NOUN
faba-260	309	21	]	]	PUNCT
faba-260	309	22	.	.	PUNCT
faba-260	310	1	isafir	isafir	NOUN
faba-260	310	2	:	:	PUNCT
faba-260	310	3	islamic	islamic	ADJ
faba-260	310	4	accounting	accounting	NOUN
faba-260	310	5	and	and	CCONJ
faba-260	310	6	finance	finance	PROPN
faba-260	310	7	review	review	NOUN
faba-260	310	8	,	,	PUNCT
faba-260	310	9	5(1	5(1	NUM
faba-260	310	10	):	):	PUNCT
faba-260	310	11	10–22	10–22	NUM
faba-260	310	12	.	.	PUNCT
faba-260	311	1	https://doi.org/10.24252/isafir.v5i1.48845	https://doi.org/10.24252/isafir.v5i1.48845	PROPN
faba-260	311	2	boni	boni	PROPN
faba-260	311	3	,	,	PUNCT
faba-260	311	4	l.	l.	PROPN
faba-260	311	5	,	,	PUNCT
faba-260	311	6	and	and	CCONJ
faba-260	311	7	j.	j.	PROPN
faba-260	311	8	levendis	levendis	PROPN
faba-260	311	9	.	.	PUNCT
faba-260	312	1	2023	2023	NUM
faba-260	312	2	.	.	PUNCT
faba-260	313	1	firm	firm	ADJ
faba-260	313	2	size	size	NOUN
faba-260	313	3	and	and	CCONJ
faba-260	313	4	the	the	DET
faba-260	313	5	role	role	NOUN
faba-260	313	6	of	of	ADP
faba-260	313	7	tax	tax	NOUN
faba-260	313	8	avoidance	avoidance	NOUN
faba-260	313	9	in	in	ADP
faba-260	313	10	corporate	corporate	ADJ
faba-260	313	11	governance	governance	NOUN
faba-260	313	12	.	.	PUNCT
faba-260	314	1	journal	journal	NOUN
faba-260	314	2	of	of	ADP
faba-260	314	3	business	business	NOUN
faba-260	314	4	ethics	ethic	NOUN
faba-260	314	5	,	,	PUNCT
faba-260	314	6	175(3	175(3	NUM
faba-260	314	7	):	):	PUNCT
faba-260	314	8	571	571	NUM
faba-260	314	9	-	-	SYM
faba-260	314	10	589	589	NUM
faba-260	314	11	.	.	PUNCT
faba-260	315	1	https://doi.org/10.1007/s10551-022-05277-5	https://doi.org/10.1007/s10551-022-05277-5	NUM
faba-260	315	2	dewinta	dewinta	ADJ
faba-260	315	3	,	,	PUNCT
faba-260	315	4	i.	i.	PROPN
faba-260	315	5	a.	a.	PROPN
faba-260	315	6	r.	r.	PROPN
faba-260	315	7	,	,	PUNCT
faba-260	315	8	and	and	CCONJ
faba-260	315	9	p.	p.	PROPN
faba-260	315	10	e.	e.	PROPN
faba-260	315	11	setiawan	setiawan	PROPN
faba-260	315	12	.	.	PUNCT
faba-260	316	1	2016	2016	NUM
faba-260	316	2	.	.	PUNCT
faba-260	317	1	pengaruh	pengaruh	NOUN
faba-260	317	2	ukuran	ukuran	PROPN
faba-260	317	3	perusahaan	perusahaan	PROPN
faba-260	317	4	,	,	PUNCT
faba-260	317	5	umur	umur	PROPN
faba-260	317	6	perusahaan	perusahaan	PROPN
faba-260	317	7	,	,	PUNCT
faba-260	317	8	profitabilitas	profitabilita	NOUN
faba-260	317	9	,	,	PUNCT
faba-260	317	10	leverage	leverage	NOUN
faba-260	317	11	,	,	PUNCT
faba-260	317	12	dan	dan	PROPN
faba-260	317	13	pertumbuhan	pertumbuhan	PROPN
faba-260	317	14	penjualan	penjualan	PROPN
faba-260	317	15	terhadap	terhadap	PROPN
faba-260	317	16	tax	tax	NOUN
faba-260	317	17	avoidance	avoidance	NOUN
faba-260	317	18	[	[	X
faba-260	317	19	the	the	DET
faba-260	317	20	effect	effect	NOUN
faba-260	317	21	of	of	ADP
faba-260	317	22	company	company	NOUN
faba-260	317	23	size	size	NOUN
faba-260	317	24	,	,	PUNCT
faba-260	317	25	company	company	NOUN
faba-260	317	26	age	age	NOUN
faba-260	317	27	,	,	PUNCT
faba-260	317	28	profitability	profitability	NOUN
faba-260	317	29	,	,	PUNCT
faba-260	317	30	leverage	leverage	NOUN
faba-260	317	31	,	,	PUNCT
faba-260	317	32	and	and	CCONJ
faba-260	317	33	sales	sale	NOUN
faba-260	317	34	growth	growth	NOUN
faba-260	317	35	on	on	ADP
faba-260	317	36	tax	tax	NOUN
faba-260	317	37	avoidance	avoidance	NOUN
faba-260	317	38	]	]	PUNCT
faba-260	317	39	.	.	PUNCT
faba-260	318	1	e	e	X
faba-260	318	2	-	-	ADJ
faba-260	318	3	jurnal	jurnal	ADJ
faba-260	318	4	akuntansi	akuntansi	NOUN
faba-260	318	5	universitas	universita	NOUN
faba-260	318	6	udayana	udayana	PROPN
faba-260	319	1	[	[	X
faba-260	319	2	udayana	udayana	PROPN
faba-260	319	3	university	university	NOUN
faba-260	319	4	accounting	account	VERB
faba-260	319	5	e	e	PROPN
faba-260	319	6	-	-	NOUN
faba-260	319	7	journal	journal	NOUN
faba-260	319	8	]	]	X
faba-260	319	9	,	,	PUNCT
faba-260	319	10	14(3	14(3	NUM
faba-260	319	11	):	):	PUNCT
faba-260	319	12	1584–1613	1584–1613	NUM
faba-260	319	13	.	.	PUNCT
faba-260	319	14	directorate	directorate	ADJ
faba-260	319	15	general	general	NOUN
faba-260	319	16	of	of	ADP
faba-260	319	17	taxes	taxis	NOUN
faba-260	319	18	.	.	PUNCT
faba-260	320	1	2023	2023	NUM
faba-260	320	2	.	.	PUNCT
faba-260	321	1	laporan	laporan	ADJ
faba-260	321	2	kinerja	kinerja	PROPN
faba-260	321	3	direktorat	direktorat	NOUN
faba-260	321	4	jenderal	jenderal	ADJ
faba-260	321	5	pajak	pajak	PROPN
faba-260	321	6	2019–2023	2019–2023	NUM
faba-260	321	7	.	.	PUNCT
faba-260	322	1	jakarta	jakarta	PROPN
faba-260	322	2	:	:	PUNCT
faba-260	323	1	kementerian	kementerian	PROPN
faba-260	323	2	keuangan	keuangan	VERB
faba-260	323	3	republik	republik	PROPN
faba-260	323	4	indonesia	indonesia	PROPN
faba-260	323	5	.	.	PUNCT
faba-260	324	1	retrieved	retrieve	VERB
faba-260	324	2	from	from	ADP
faba-260	324	3	https://www.pajak.go.id	https://www.pajak.go.id	PROPN
faba-260	324	4	dowling	dowling	NOUN
faba-260	324	5	,	,	PUNCT
faba-260	324	6	j.	j.	PROPN
faba-260	324	7	and	and	CCONJ
faba-260	324	8	pfeffer	pfeffer	PROPN
faba-260	324	9	,	,	PUNCT
faba-260	324	10	j.	j.	PROPN
faba-260	324	11	1975	1975	NUM
faba-260	324	12	.	.	PUNCT
faba-260	325	1	organizational	organizational	ADJ
faba-260	325	2	legitimacy	legitimacy	NOUN
faba-260	325	3	:	:	PUNCT
faba-260	325	4	social	social	ADJ
faba-260	325	5	values	value	NOUN
faba-260	325	6	and	and	CCONJ
faba-260	325	7	organizational	organizational	ADJ
faba-260	325	8	behavior	behavior	NOUN
faba-260	325	9	.	.	PUNCT
faba-260	326	1	pacific	pacific	ADJ
faba-260	326	2	sociological	sociological	ADJ
faba-260	326	3	review	review	PROPN
faba-260	326	4	,	,	PUNCT
faba-260	326	5	18	18	NUM
faba-260	326	6	:	:	SYM
faba-260	326	7	122	122	NUM
faba-260	326	8	-	-	SYM
faba-260	326	9	136	136	NUM
faba-260	326	10	.	.	PUNCT
faba-260	327	1	https://doi.org/10.2307/1388226	https://doi.org/10.2307/1388226	PROPN
faba-260	327	2	dwilopa	dwilopa	PROPN
faba-260	327	3	,	,	PUNCT
faba-260	327	4	a.	a.	NOUN
faba-260	327	5	,	,	PUNCT
faba-260	327	6	and	and	CCONJ
faba-260	327	7	y.	y.	PROPN
faba-260	327	8	jatmiko	jatmiko	PROPN
faba-260	327	9	.	.	PUNCT
faba-260	328	1	2023	2023	NUM
faba-260	328	2	.	.	PUNCT
faba-260	329	1	the	the	DET
faba-260	329	2	effect	effect	NOUN
faba-260	329	3	of	of	ADP
faba-260	329	4	corporate	corporate	ADJ
faba-260	329	5	social	social	ADJ
faba-260	329	6	responsibility	responsibility	NOUN
faba-260	329	7	on	on	ADP
faba-260	329	8	tax	tax	NOUN
faba-260	329	9	avoidance	avoidance	NOUN
faba-260	329	10	:	:	PUNCT
faba-260	329	11	evidence	evidence	NOUN
faba-260	329	12	from	from	ADP
faba-260	329	13	indonesia	indonesia	PROPN
faba-260	329	14	.	.	PUNCT
faba-260	330	1	international	international	ADJ
faba-260	330	2	journal	journal	PROPN
faba-260	330	3	of	of	ADP
faba-260	330	4	accounting	accounting	NOUN
faba-260	330	5	and	and	CCONJ
faba-260	330	6	finance	finance	NOUN
faba-260	330	7	studies	study	NOUN
faba-260	330	8	,	,	PUNCT
faba-260	330	9	18(2	18(2	NUM
faba-260	330	10	):	):	PUNCT
faba-260	330	11	112	112	NUM
faba-260	330	12	-	-	SYM
faba-260	330	13	130	130	NUM
faba-260	330	14	.	.	PUNCT
faba-260	331	1	firmansyah	firmansyah	PROPN
faba-260	331	2	,	,	PUNCT
faba-260	331	3	a.	a.	NOUN
faba-260	331	4	,	,	PUNCT
faba-260	331	5	and	and	CCONJ
faba-260	331	6	r.	r.	PROPN
faba-260	331	7	s.	s.	PROPN
faba-260	331	8	estutik	estutik	PROPN
faba-260	331	9	.	.	PUNCT
faba-260	331	10	2021	2021	NUM
faba-260	331	11	.	.	PUNCT
faba-260	332	1	kajian	kajian	PROPN
faba-260	332	2	akuntansi	akuntansi	PROPN
faba-260	332	3	keuangan	keuangan	PROPN
faba-260	332	4	:	:	PUNCT
faba-260	332	5	peran	peran	PROPN
faba-260	332	6	tata	tata	PROPN
faba-260	332	7	kelola	kelola	PROPN
faba-260	332	8	perusahaan	perusahaan	PROPN
faba-260	332	9	dalam	dalam	PROPN
faba-260	332	10	kinerja	kinerja	PROPN
faba-260	332	11	tanggung	tanggung	PROPN
faba-260	332	12	jawab	jawab	PROPN
faba-260	332	13	lingkungan	lingkungan	VERB
faba-260	332	14	,	,	PUNCT
faba-260	332	15	pengungkapan	pengungkapan	PROPN
faba-260	332	16	tanggung	tanggung	PROPN
faba-260	332	17	jawab	jawab	PROPN
faba-260	332	18	sosial	sosial	NOUN
faba-260	332	19	,	,	PUNCT
faba-260	332	20	agresivitas	agresivita	VERB
faba-260	332	21	pajak	pajak	ADV
faba-260	332	22	[	[	X
faba-260	332	23	financial	financial	ADJ
faba-260	332	24	accounting	accounting	NOUN
faba-260	332	25	study	study	NOUN
faba-260	332	26	:	:	PUNCT
faba-260	332	27	the	the	DET
faba-260	332	28	role	role	NOUN
faba-260	332	29	of	of	ADP
faba-260	332	30	corporate	corporate	ADJ
faba-260	332	31	governance	governance	NOUN
faba-260	332	32	in	in	ADP
faba-260	332	33	environmental	environmental	ADJ
faba-260	332	34	responsibility	responsibility	NOUN
faba-260	332	35	performance	performance	NOUN
faba-260	332	36	,	,	PUNCT
faba-260	332	37	social	social	ADJ
faba-260	332	38	responsibility	responsibility	NOUN
faba-260	332	39	disclosure	disclosure	NOUN
faba-260	332	40	,	,	PUNCT
faba-260	332	41	tax	tax	NOUN
faba-260	332	42	aggressiveness	aggressiveness	NOUN
faba-260	332	43	]	]	PUNCT
faba-260	332	44	.	.	PUNCT
faba-260	333	1	penerbit	penerbit	PROPN
faba-260	333	2	adab	adab	NOUN
faba-260	334	1	[	[	X
faba-260	334	2	adab	adab	NOUN
faba-260	334	3	publisher	publisher	NOUN
faba-260	334	4	]	]	PUNCT
faba-260	334	5	.	.	PUNCT
faba-260	335	1	firmansyah	firmansyah	PROPN
faba-260	335	2	,	,	PUNCT
faba-260	335	3	a.	a.	NOUN
faba-260	335	4	,	,	PUNCT
faba-260	335	5	and	and	CCONJ
faba-260	335	6	g.	g.	PROPN
faba-260	335	7	a.	a.	PROPN
faba-260	335	8	triastie	triastie	PROPN
faba-260	335	9	.	.	PUNCT
faba-260	336	1	2021	2021	NUM
faba-260	336	2	.	.	PUNCT
faba-260	337	1	bagaimana	bagaimana	PROPN
faba-260	337	2	peran	peran	PROPN
faba-260	337	3	tata	tata	PROPN
faba-260	337	4	kelola	kelola	PROPN
faba-260	337	5	perusahaan	perusahaan	PROPN
faba-260	337	6	dalam	dalam	PROPN
faba-260	337	7	penghindaran	penghindaran	VERB
faba-260	337	8	pajak	pajak	ADV
faba-260	337	9	,	,	PUNCT
faba-260	337	10	pengungkapan	pengungkapan	PROPN
faba-260	337	11	tanggung	tanggung	PROPN
faba-260	337	12	jawab	jawab	PROPN
faba-260	337	13	sosial	sosial	PROPN
faba-260	337	14	perusahaan	perusahaan	PROPN
faba-260	337	15	,	,	PUNCT
faba-260	337	16	pengungkapan	pengungkapan	PROPN
faba-260	337	17	risiko	risiko	NOUN
faba-260	337	18	,	,	PUNCT
faba-260	337	19	efisiensi	efisiensi	NOUN
faba-260	337	20	investasi	investasi	NOUN
faba-260	337	21	?	?	PUNCT
faba-260	338	1	[	[	X
faba-260	338	2	what	what	PRON
faba-260	338	3	is	be	AUX
faba-260	338	4	the	the	DET
faba-260	338	5	role	role	NOUN
faba-260	338	6	of	of	ADP
faba-260	338	7	corporate	corporate	ADJ
faba-260	338	8	governance	governance	NOUN
faba-260	338	9	in	in	ADP
faba-260	338	10	tax	tax	NOUN
faba-260	338	11	avoidance	avoidance	NOUN
faba-260	338	12	,	,	PUNCT
faba-260	338	13	corporate	corporate	ADJ
faba-260	338	14	social	social	ADJ
faba-260	338	15	responsibility	responsibility	NOUN
faba-260	338	16	disclosure	disclosure	NOUN
faba-260	338	17	,	,	PUNCT
faba-260	338	18	risk	risk	NOUN
faba-260	338	19	disclosure	disclosure	NOUN
faba-260	338	20	,	,	PUNCT
faba-260	338	21	investment	investment	NOUN
faba-260	338	22	efficiency	efficiency	NOUN
faba-260	338	23	?	?	PUNCT
faba-260	338	24	]	]	PUNCT
faba-260	338	25	.	.	PUNCT
faba-260	339	1	penerbit	penerbit	PROPN
faba-260	339	2	adab	adab	NOUN
faba-260	340	1	[	[	X
faba-260	340	2	adab	adab	NOUN
faba-260	340	3	publisher	publisher	NOUN
faba-260	340	4	]	]	X
faba-260	341	1	global	global	ADJ
faba-260	341	2	reporting	reporting	NOUN
faba-260	341	3	initiative	initiative	NOUN
faba-260	341	4	.	.	PUNCT
faba-260	341	5	2021	2021	NUM
faba-260	341	6	.	.	PUNCT
faba-260	342	1	gri	gri	NOUN
faba-260	342	2	standards	standard	NOUN
faba-260	342	3	2021	2021	NUM
faba-260	342	4	:	:	PUNCT
faba-260	342	5	consolidated	consolidate	VERB
faba-260	342	6	set	set	NOUN
faba-260	342	7	of	of	ADP
faba-260	342	8	standards	standard	NOUN
faba-260	342	9	.	.	PUNCT
faba-260	343	1	amsterdam	amsterdam	PROPN
faba-260	343	2	:	:	PUNCT
faba-260	343	3	gri	gri	PROPN
faba-260	343	4	.	.	PROPN
faba-260	343	5	retrieved	retrieve	VERB
faba-260	343	6	from	from	ADP
faba-260	343	7	https://www.globalreporting.org	https://www.globalreporting.org	X
faba-260	343	8	hassan	hassan	PROPN
faba-260	343	9	,	,	PUNCT
faba-260	343	10	m.	m.	PROPN
faba-260	343	11	k.	k.	PROPN
faba-260	343	12	,	,	PUNCT
faba-260	343	13	and	and	CCONJ
faba-260	343	14	a.	a.	PROPN
faba-260	343	15	jha	jha	PROPN
faba-260	343	16	.	.	PROPN
faba-260	343	17	2021	2021	NUM
faba-260	343	18	.	.	PUNCT
faba-260	344	1	corporate	corporate	ADJ
faba-260	344	2	governance	governance	NOUN
faba-260	344	3	,	,	PUNCT
faba-260	344	4	firm	firm	ADJ
faba-260	344	5	size	size	NOUN
faba-260	344	6	,	,	PUNCT
faba-260	344	7	and	and	CCONJ
faba-260	344	8	tax	tax	NOUN
faba-260	344	9	avoidance	avoidance	NOUN
faba-260	344	10	.	.	PUNCT
faba-260	345	1	research	research	NOUN
faba-260	345	2	in	in	ADP
faba-260	345	3	international	international	ADJ
faba-260	345	4	business	business	NOUN
faba-260	345	5	and	and	CCONJ
faba-260	345	6	finance	finance	NOUN
faba-260	345	7	,	,	PUNCT
faba-260	345	8	54	54	NUM
faba-260	345	9	:	:	SYM
faba-260	345	10	101300	101300	NUM
faba-260	345	11	.	.	PUNCT
faba-260	346	1	https://doi.org/10.1016/j.ribaf.2020.101300	https://doi.org/10.1016/j.ribaf.2020.101300	ADJ
faba-260	346	2	hasanah	hasanah	PROPN
faba-260	346	3	,	,	PUNCT
faba-260	346	4	i.	i.	PROPN
faba-260	346	5	r.	r.	PROPN
faba-260	346	6	,	,	PUNCT
faba-260	346	7	and	and	CCONJ
faba-260	346	8	f.	f.	PROPN
faba-260	346	9	c.	c.	PROPN
faba-260	346	10	febriyanto	febriyanto	PROPN
faba-260	346	11	.	.	PUNCT
faba-260	346	12	2024	2024	NUM
faba-260	346	13	.	.	PUNCT
faba-260	347	1	pengaruh	pengaruh	PROPN
faba-260	347	2	csr	csr	PROPN
faba-260	347	3	,	,	PUNCT
faba-260	347	4	ukuran	ukuran	PROPN
faba-260	347	5	perusahaan	perusahaan	PROPN
faba-260	347	6	,	,	PUNCT
faba-260	347	7	dan	dan	PROPN
faba-260	347	8	kepemilikan	kepemilikan	PROPN
faba-260	347	9	institusional	institusional	PROPN
faba-260	347	10	terhadap	terhadap	PROPN
faba-260	347	11	tax	tax	NOUN
faba-260	347	12	avoidance	avoidance	NOUN
faba-260	347	13	[	[	X
faba-260	347	14	the	the	DET
faba-260	347	15	effect	effect	NOUN
faba-260	347	16	of	of	ADP
faba-260	347	17	csr	csr	NOUN
faba-260	347	18	,	,	PUNCT
faba-260	347	19	company	company	NOUN
faba-260	347	20	size	size	NOUN
faba-260	347	21	,	,	PUNCT
faba-260	347	22	and	and	CCONJ
faba-260	347	23	institutional	institutional	ADJ
faba-260	347	24	ownership	ownership	NOUN
faba-260	347	25	on	on	ADP
faba-260	347	26	tax	tax	NOUN
faba-260	347	27	avoidance	avoidance	NOUN
faba-260	347	28	]	]	PUNCT
faba-260	347	29	.	.	PUNCT
faba-260	348	1	musytari	musytari	ADJ
faba-260	348	2	:	:	PUNCT
faba-260	348	3	neraca	neraca	PROPN
faba-260	348	4	manajemen	manajeman	NOUN
faba-260	348	5	,	,	PUNCT
faba-260	348	6	akuntansi	akuntansi	PROPN
faba-260	348	7	,	,	PUNCT
faba-260	348	8	dan	dan	PROPN
faba-260	348	9	ekonomi	ekonomi	PROPN
faba-260	348	10	[	[	X
faba-260	348	11	musytari	musytari	ADJ
faba-260	348	12	:	:	PUNCT
faba-260	348	13	management	management	NOUN
faba-260	348	14	balance	balance	NOUN
faba-260	348	15	,	,	PUNCT
faba-260	348	16	accounting	accounting	NOUN
faba-260	348	17	,	,	PUNCT
faba-260	348	18	and	and	CCONJ
faba-260	348	19	economics	economic	NOUN
faba-260	348	20	]	]	PUNCT
faba-260	348	21	,	,	PUNCT
faba-260	348	22	7(8	7(8	NUM
faba-260	348	23	):	):	PUNCT
faba-260	348	24	21–30	21–30	NUM
faba-260	348	25	.	.	PUNCT
faba-260	349	1	https://doi.org/10.8734/musytari.v7i8.5144	https://doi.org/10.8734/musytari.v7i8.5144	PROPN
faba-260	349	2	hery	hery	NOUN
faba-260	349	3	.	.	PUNCT
faba-260	350	1	2017	2017	NUM
faba-260	350	2	.	.	PUNCT
faba-260	351	1	analisis	analisis	PROPN
faba-260	351	2	laporan	laporan	PROPN
faba-260	351	3	keuangan-(integrated	keuangan-(integrate	VERB
faba-260	351	4	and	and	CCONJ
faba-260	351	5	comprehensive	comprehensive	ADJ
faba-260	351	6	edition	edition	NOUN
faba-260	351	7	)	)	PUNCT
faba-260	352	1	[	[	X
faba-260	352	2	financial	financial	ADJ
faba-260	352	3	statement	statement	NOUN
faba-260	352	4	analysis-(integrated	analysis-(integrate	VERB
faba-260	352	5	and	and	CCONJ
faba-260	352	6	comprehensive	comprehensive	ADJ
faba-260	352	7	edition	edition	NOUN
faba-260	352	8	)	)	PUNCT
faba-260	352	9	]	]	PUNCT
faba-260	352	10	.	.	PUNCT
faba-260	353	1	penerbit	penerbit	PROPN
faba-260	353	2	grasindo	grasindo	PROPN
faba-260	354	1	[	[	X
faba-260	354	2	grafindo	grafindo	NOUN
faba-260	354	3	publisher	publisher	NOUN
faba-260	354	4	]	]	X
faba-260	355	1	hoi	hoi	PROPN
faba-260	355	2	,	,	PUNCT
faba-260	355	3	c.	c.	PROPN
faba-260	355	4	k.	k.	PROPN
faba-260	355	5	,	,	PUNCT
faba-260	355	6	q.	q.	PROPN
faba-260	355	7	wu	wu	PROPN
faba-260	355	8	,	,	PUNCT
faba-260	355	9	and	and	CCONJ
faba-260	355	10	h.	h.	PROPN
faba-260	355	11	zhang	zhang	PROPN
faba-260	355	12	.	.	PROPN
faba-260	355	13	2013	2013	NUM
faba-260	355	14	.	.	PUNCT
faba-260	355	15	is	be	AUX
faba-260	355	16	corporate	corporate	ADJ
faba-260	355	17	social	social	ADJ
faba-260	355	18	responsibility	responsibility	NOUN
faba-260	355	19	(	(	PUNCT
faba-260	355	20	csr	csr	NOUN
faba-260	355	21	)	)	PUNCT
faba-260	355	22	associated	associate	VERB
faba-260	355	23	with	with	ADP
faba-260	355	24	tax	tax	NOUN
faba-260	355	25	avoidance	avoidance	NOUN
faba-260	355	26	?	?	PUNCT
faba-260	356	1	journal	journal	NOUN
faba-260	356	2	of	of	ADP
faba-260	356	3	accounting	accounting	NOUN
faba-260	356	4	and	and	CCONJ
faba-260	356	5	public	public	ADJ
faba-260	356	6	policy	policy	NOUN
faba-260	356	7	,	,	PUNCT
faba-260	356	8	32(6	32(6	NUM
faba-260	356	9	):	):	PUNCT
faba-260	356	10	77	77	NUM
faba-260	356	11	-	-	SYM
faba-260	356	12	92	92	NUM
faba-260	356	13	.	.	PUNCT
faba-260	357	1	https://doi.org/10.1016/j.jaccpubpol.2013.05.009	https://doi.org/10.1016/j.jaccpubpol.2013.05.009	X
faba-260	357	2	hutabarat	hutabarat	PROPN
faba-260	357	3	,	,	PUNCT
faba-260	357	4	e.	e.	PROPN
faba-260	357	5	t.	t.	PROPN
faba-260	357	6	r.	r.	PROPN
faba-260	357	7	,	,	PUNCT
faba-260	357	8	and	and	CCONJ
faba-260	357	9	a.	a.	NOUN
faba-260	357	10	yuliati	yuliati	PROPN
faba-260	357	11	.	.	PUNCT
faba-260	358	1	2023	2023	NUM
faba-260	358	2	.	.	PUNCT
faba-260	359	1	pengaruh	pengaruh	NOUN
faba-260	359	2	capital	capital	NOUN
faba-260	359	3	intensity	intensity	PROPN
faba-260	359	4	dan	dan	PROPN
faba-260	359	5	leverage	leverage	PROPN
faba-260	359	6	terhadap	terhadap	PROPN
faba-260	359	7	tax	tax	PROPN
faba-260	359	8	avoidance	avoidance	NOUN
faba-260	359	9	pada	pada	PROPN
faba-260	359	10	perusahaan	perusahaan	PROPN
faba-260	359	11	sektor	sektor	PROPN
faba-260	359	12	property	property	PROPN
faba-260	359	13	dan	dan	PROPN
faba-260	359	14	real	real	ADJ
faba-260	359	15	estate	estate	NOUN
faba-260	359	16	yang	yang	PROPN
faba-260	359	17	terdaftar	terdaftar	PROPN
faba-260	359	18	di	di	PROPN
faba-260	359	19	bursa	bursa	PROPN
faba-260	359	20	efek	efek	NOUN
faba-260	359	21	indonesia	indonesia	PROPN
faba-260	359	22	(	(	PUNCT
faba-260	359	23	bei	bei	PROPN
faba-260	359	24	)	)	PUNCT
faba-260	359	25	pada	pada	PROPN
faba-260	359	26	tahun	tahun	PROPN
faba-260	359	27	2019	2019	NUM
faba-260	359	28	-	-	SYM
faba-260	359	29	2021	2021	NUM
faba-260	359	30	[	[	PUNCT
faba-260	359	31	the	the	DET
faba-260	359	32	effect	effect	NOUN
faba-260	359	33	of	of	ADP
faba-260	359	34	capital	capital	NOUN
faba-260	359	35	intensity	intensity	NOUN
faba-260	359	36	and	and	CCONJ
faba-260	359	37	leverage	leverage	NOUN
faba-260	359	38	on	on	ADP
faba-260	359	39	tax	tax	NOUN
faba-260	359	40	avoidance	avoidance	NOUN
faba-260	359	41	in	in	ADP
faba-260	359	42	property	property	NOUN
faba-260	359	43	and	and	CCONJ
faba-260	359	44	real	real	ADJ
faba-260	359	45	estate	estate	NOUN
faba-260	359	46	sector	sector	NOUN
faba-260	359	47	companies	company	NOUN
faba-260	359	48	listed	list	VERB
faba-260	359	49	on	on	ADP
faba-260	359	50	the	the	DET
faba-260	359	51	indonesia	indonesia	PROPN
faba-260	359	52	stock	stock	PROPN
faba-260	359	53	exchange	exchange	PROPN
faba-260	359	54	(	(	PUNCT
faba-260	359	55	bei	bei	PROPN
faba-260	359	56	)	)	PUNCT
faba-260	359	57	in	in	ADP
faba-260	359	58	2019	2019	NUM
faba-260	359	59	-	-	SYM
faba-260	359	60	2021	2021	NUM
faba-260	359	61	]	]	PUNCT
faba-260	359	62	.	.	PUNCT
faba-260	360	1	journal	journal	PROPN
faba-260	360	2	of	of	ADP
faba-260	360	3	economic	economic	ADJ
faba-260	360	4	,	,	PUNCT
faba-260	360	5	bussines	bussine	NOUN
faba-260	360	6	and	and	CCONJ
faba-260	360	7	accounting	accounting	NOUN
faba-260	360	8	(	(	PUNCT
faba-260	360	9	costing	costing	NOUN
faba-260	360	10	)	)	PUNCT
faba-260	360	11	,	,	PUNCT
faba-260	360	12	7(1	7(1	NUM
faba-260	360	13	):	):	PUNCT
faba-260	360	14	1007–1016	1007–1016	NUM
faba-260	360	15	.	.	PUNCT
faba-260	361	1	jensen	jensen	PROPN
faba-260	361	2	,	,	PUNCT
faba-260	361	3	c.	c.	PROPN
faba-260	361	4	michael	michael	PROPN
faba-260	361	5	.	.	PROPN
faba-260	361	6	and	and	CCONJ
faba-260	361	7	w.h	w.h	PROPN
faba-260	361	8	.	.	PROPN
faba-260	361	9	meckling	meckling	NOUN
faba-260	361	10	.	.	PUNCT
faba-260	361	11	1976	1976	NUM
faba-260	361	12	.	.	PUNCT
faba-260	362	1	“	"	PUNCT
faba-260	362	2	theory	theory	NOUN
faba-260	362	3	of	of	ADP
faba-260	362	4	the	the	DET
faba-260	362	5	firm	firm	NOUN
faba-260	362	6	:	:	PUNCT
faba-260	362	7	managerial	managerial	ADJ
faba-260	362	8	behavior	behavior	NOUN
faba-260	362	9	,	,	PUNCT
faba-260	362	10	agency	agency	NOUN
faba-260	362	11	cost	cost	NOUN
faba-260	362	12	and	and	CCONJ
faba-260	362	13	ownership	ownership	NOUN
faba-260	362	14	structure	structure	NOUN
faba-260	362	15	”	"	PUNCT
faba-260	362	16	.	.	PUNCT
faba-260	363	1	journal	journal	PROPN
faba-260	363	2	of	of	ADP
faba-260	363	3	financial	financial	ADJ
faba-260	363	4	economics	economic	NOUN
faba-260	363	5	.	.	PUNCT
faba-260	364	1	305	305	NUM
faba-260	364	2	-	-	SYM
faba-260	364	3	360	360	NUM
faba-260	364	4	.	.	PUNCT
faba-260	365	1	https://doi.org/10.1016/0304405x(76)90026-x	https://doi.org/10.1016/0304405x(76)90026-x	PROPN
faba-260	365	2	komara	komara	PROPN
faba-260	365	3	,	,	PUNCT
faba-260	365	4	v.	v.	PROPN
faba-260	365	5	,	,	PUNCT
faba-260	365	6	k.	k.	PROPN
faba-260	365	7	kurniawan	kurniawan	PROPN
faba-260	365	8	,	,	PUNCT
faba-260	365	9	and	and	CCONJ
faba-260	365	10	h.	h.	PROPN
faba-260	365	11	yonata	yonata	PROPN
faba-260	365	12	.	.	PUNCT
faba-260	366	1	2022	2022	NUM
faba-260	366	2	.	.	PUNCT
faba-260	367	1	pengaruh	pengaruh	NOUN
faba-260	367	2	transfer	transfer	NOUN
faba-260	367	3	pricing	pricing	NOUN
faba-260	367	4	,	,	PUNCT
faba-260	367	5	corporate	corporate	ADJ
faba-260	367	6	governance	governance	NOUN
faba-260	367	7	,	,	PUNCT
faba-260	367	8	corporate	corporate	ADJ
faba-260	367	9	social	social	ADJ
faba-260	367	10	responsibility	responsibility	NOUN
faba-260	367	11	(	(	PUNCT
faba-260	367	12	csr	csr	NOUN
faba-260	367	13	)	)	PUNCT
faba-260	367	14	,	,	PUNCT
faba-260	367	15	dan	dan	PROPN
faba-260	367	16	capital	capital	PROPN
faba-260	367	17	intensity	intensity	PROPN
faba-260	367	18	terhadap	terhadap	PROPN
faba-260	367	19	penghindaran	penghindaran	VERB
faba-260	367	20	pajak	pajak	PROPN
faba-260	367	21	dengan	dengan	PROPN
faba-260	367	22	ukuran	ukuran	PROPN
faba-260	367	23	perusahaan	perusahaan	PROPN
faba-260	367	24	sebagai	sebagai	PROPN
faba-260	367	25	variabel	variabel	PROPN
faba-260	367	26	moderasi	moderasi	PROPN
faba-260	368	1	[	[	X
faba-260	368	2	the	the	DET
faba-260	368	3	effect	effect	NOUN
faba-260	368	4	of	of	ADP
faba-260	368	5	transfer	transfer	NOUN
faba-260	368	6	pricing	pricing	NOUN
faba-260	368	7	,	,	PUNCT
faba-260	368	8	corporate	corporate	ADJ
faba-260	368	9	governance	governance	NOUN
faba-260	368	10	,	,	PUNCT
faba-260	368	11	corporate	corporate	ADJ
faba-260	368	12	social	social	ADJ
faba-260	368	13	responsibility	responsibility	NOUN
faba-260	368	14	(	(	PUNCT
faba-260	368	15	csr	csr	NOUN
faba-260	368	16	)	)	PUNCT
faba-260	368	17	,	,	PUNCT
faba-260	368	18	and	and	CCONJ
faba-260	368	19	capital	capital	NOUN
faba-260	368	20	intensity	intensity	NOUN
faba-260	368	21	on	on	ADP
faba-260	368	22	tax	tax	NOUN
faba-260	368	23	avoidance	avoidance	NOUN
faba-260	368	24	with	with	ADP
faba-260	368	25	company	company	NOUN
faba-260	368	26	size	size	NOUN
faba-260	368	27	as	as	ADP
faba-260	368	28	a	a	DET
faba-260	368	29	moderating	moderate	VERB
faba-260	368	30	variable	variable	NOUN
faba-260	368	31	]	]	PUNCT
faba-260	368	32	.	.	PUNCT
faba-260	369	1	jurnal	jurnal	ADJ
faba-260	369	2	kewarganegaraan	kewarganegaraan	PROPN
faba-260	370	1	[	[	X
faba-260	370	2	journal	journal	NOUN
faba-260	370	3	of	of	ADP
faba-260	370	4	citizenship	citizenship	NOUN
faba-260	370	5	]	]	X
faba-260	370	6	,	,	PUNCT
faba-260	370	7	6(2	6(2	NUM
faba-260	370	8	):	):	PUNCT
faba-260	370	9	4900	4900	NUM
faba-260	370	10	–	–	PUNCT
faba-260	370	11	4916	4916	NUM
faba-260	370	12	kurniawati	kurniawati	NOUN
faba-260	370	13	,	,	PUNCT
faba-260	370	14	d.	d.	PROPN
faba-260	370	15	2023	2023	NUM
faba-260	370	16	.	.	PUNCT
faba-260	371	1	pengaruh	pengaruh	VERB
faba-260	371	2	thin	thin	ADJ
faba-260	371	3	capitalization	capitalization	NOUN
faba-260	371	4	,	,	PUNCT
faba-260	371	5	capital	capital	NOUN
faba-260	371	6	intensity	intensity	NOUN
faba-260	371	7	terhadap	terhadap	PROPN
faba-260	371	8	penghindaran	penghindaran	VERB
faba-260	371	9	pajak	pajak	ADV
faba-260	371	10	https://doi.org/10.43193/faba.v6i2.397	https://doi.org/10.43193/faba.v6i2.397	NOUN
faba-260	371	11	https://doi.org/10.24252/isafir.v5i1.48845	https://doi.org/10.24252/isafir.v5i1.48845	ADP
faba-260	371	12	https://doi.org/10.1007/s10551-022-05277-5	https://doi.org/10.1007/s10551-022-05277-5	NUM
faba-260	371	13	https://www.pajak.go.id/	https://www.pajak.go.id/	NOUN
faba-260	371	14	https://doi.org/10.2307/1388226	https://doi.org/10.2307/1388226	PROPN
faba-260	371	15	https://www.globalreporting.org/	https://www.globalreporting.org/	VERB
faba-260	372	1	https://doi.org/10.1016/j.ribaf.2020.101300	https://doi.org/10.1016/j.ribaf.2020.101300	ADJ
faba-260	372	2	https://doi.org/10.8734/musytari.v7i8.5144	https://doi.org/10.8734/musytari.v7i8.5144	PROPN
faba-260	372	3	https://doi.org/10.1016/j.jaccpubpol.2013.05.009	https://doi.org/10.1016/j.jaccpubpol.2013.05.009	NUM
faba-260	372	4	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
faba-260	372	5	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
faba-260	372	6	agengsriwardana	agengsriwardana	PROPN
faba-260	372	7	,	,	PUNCT
faba-260	372	8	aryani	aryani	NOUN
faba-260	372	9	,	,	PUNCT
faba-260	372	10	rani	rani	PROPN
faba-260	372	11	,	,	PUNCT
faba-260	372	12	armin	armin	PROPN
faba-260	372	13	/	/	SYM
faba-260	372	14	finance	finance	PROPN
faba-260	372	15	,	,	PUNCT
faba-260	372	16	accounting	accounting	NOUN
faba-260	372	17	and	and	CCONJ
faba-260	372	18	business	business	NOUN
faba-260	372	19	analysis	analysis	NOUN
faba-260	372	20	,	,	PUNCT
faba-260	372	21	volume	volume	NOUN
faba-260	372	22	7	7	NUM
faba-260	372	23	issue	issue	NOUN
faba-260	372	24	2	2	NUM
faba-260	372	25	,	,	PUNCT
faba-260	372	26	2025	2025	NUM
faba-260	372	27	.	.	PUNCT
faba-260	373	1	164	164	NUM
faba-260	373	2	dengan	dengan	PROPN
faba-260	373	3	variabel	variabel	PROPN
faba-260	373	4	pemoderasi	pemoderasi	PROPN
faba-260	373	5	kepemilikan	kepemilikan	VERB
faba-260	373	6	institusional	institusional	ADJ
faba-260	374	1	[	[	X
faba-260	374	2	the	the	DET
faba-260	374	3	effect	effect	NOUN
faba-260	374	4	of	of	ADP
faba-260	374	5	thin	thin	ADJ
faba-260	374	6	capitalization	capitalization	NOUN
faba-260	374	7	,	,	PUNCT
faba-260	374	8	capital	capital	NOUN
faba-260	374	9	intensity	intensity	NOUN
faba-260	374	10	on	on	ADP
faba-260	374	11	tax	tax	NOUN
faba-260	374	12	avoidance	avoidance	NOUN
faba-260	374	13	with	with	ADP
faba-260	374	14	the	the	DET
faba-260	374	15	moderating	moderate	VERB
faba-260	374	16	variable	variable	NOUN
faba-260	374	17	of	of	ADP
faba-260	374	18	institutional	institutional	ADJ
faba-260	374	19	ownership	ownership	NOUN
faba-260	374	20	]	]	PUNCT
faba-260	374	21	.	.	PUNCT
faba-260	375	1	jurnal	jurnal	ADJ
faba-260	375	2	akuntansi	akuntansi	PROPN
faba-260	375	3	edukasi	edukasi	PROPN
faba-260	375	4	nusantara	nusantara	PROPN
faba-260	376	1	[	[	X
faba-260	376	2	nusantara	nusantara	ADP
faba-260	376	3	educational	educational	ADJ
faba-260	376	4	accounting	accounting	NOUN
faba-260	376	5	journal	journal	PROPN
faba-260	376	6	]	]	X
faba-260	376	7	,	,	PUNCT
faba-260	376	8	1(1	1(1	NUM
faba-260	376	9	):	):	PUNCT
faba-260	376	10	44–50	44–50	NUM
faba-260	376	11	.	.	PUNCT
faba-260	377	1	https://doi.org/10.61754/jadura.v1i1.14	https://doi.org/10.61754/jadura.v1i1.14	PROPN
faba-260	377	2	lanis	lanis	PROPN
faba-260	377	3	,	,	PUNCT
faba-260	377	4	r.	r.	PROPN
faba-260	377	5	,	,	PUNCT
faba-260	377	6	and	and	CCONJ
faba-260	377	7	g.	g.	PROPN
faba-260	377	8	richardson	richardson	PROPN
faba-260	377	9	.	.	PROPN
faba-260	377	10	2012	2012	NUM
faba-260	377	11	.	.	PUNCT
faba-260	378	1	corporate	corporate	ADJ
faba-260	378	2	social	social	ADJ
faba-260	378	3	responsibility	responsibility	NOUN
faba-260	378	4	and	and	CCONJ
faba-260	378	5	tax	tax	NOUN
faba-260	378	6	aggressiveness	aggressiveness	NOUN
faba-260	378	7	:	:	PUNCT
faba-260	378	8	an	an	DET
faba-260	378	9	empirical	empirical	ADJ
faba-260	378	10	analysis	analysis	NOUN
faba-260	378	11	.	.	PUNCT
faba-260	379	1	journal	journal	NOUN
faba-260	379	2	of	of	ADP
faba-260	379	3	accounting	accounting	NOUN
faba-260	379	4	and	and	CCONJ
faba-260	379	5	public	public	ADJ
faba-260	379	6	policy	policy	NOUN
faba-260	379	7	,	,	PUNCT
faba-260	379	8	31(1	31(1	NUM
faba-260	379	9	):	):	PUNCT
faba-260	379	10	86	86	NUM
faba-260	379	11	-	-	SYM
faba-260	379	12	108	108	NUM
faba-260	379	13	.	.	PUNCT
faba-260	380	1	https://doi.org/10.1016/j.jaccpubpol.2012.06.006	https://doi.org/10.1016/j.jaccpubpol.2012.06.006	NOUN
faba-260	380	2	lestari	lestari	NOUN
faba-260	380	3	,	,	PUNCT
faba-260	380	4	n.	n.	NOUN
faba-260	380	5	m.	m.	NOUN
faba-260	380	6	,	,	PUNCT
faba-260	380	7	m.a	m.a	PROPN
faba-260	380	8	.	.	PROPN
faba-260	380	9	sudrajat	sudrajat	PROPN
faba-260	380	10	,	,	PUNCT
faba-260	380	11	and	and	CCONJ
faba-260	380	12	m.	m.	NOUN
faba-260	380	13	novitasari	novitasari	PROPN
faba-260	380	14	.	.	PUNCT
faba-260	381	1	2024	2024	NUM
faba-260	381	2	.	.	PUNCT
faba-260	382	1	analisis	analisis	ADJ
faba-260	382	2	financial	financial	ADJ
faba-260	382	3	distress	distress	PROPN
faba-260	382	4	memediasi	memediasi	NOUN
faba-260	382	5	pengaruh	pengaruh	VERB
faba-260	382	6	corporate	corporate	ADJ
faba-260	382	7	social	social	ADJ
faba-260	382	8	responsibility	responsibility	NOUN
faba-260	382	9	(	(	PUNCT
faba-260	382	10	csr	csr	NOUN
faba-260	382	11	)	)	PUNCT
faba-260	382	12	terhadap	terhadap	NOUN
faba-260	382	13	tax	tax	NOUN
faba-260	382	14	avoidance	avoidance	NOUN
faba-260	383	1	[	[	X
faba-260	383	2	analysis	analysis	NOUN
faba-260	383	3	of	of	ADP
faba-260	383	4	financial	financial	ADJ
faba-260	383	5	distress	distress	NOUN
faba-260	383	6	mediating	mediate	VERB
faba-260	383	7	the	the	DET
faba-260	383	8	effect	effect	NOUN
faba-260	383	9	of	of	ADP
faba-260	383	10	corporate	corporate	ADJ
faba-260	383	11	social	social	ADJ
faba-260	383	12	responsibility	responsibility	NOUN
faba-260	383	13	(	(	PUNCT
faba-260	383	14	csr	csr	NOUN
faba-260	383	15	)	)	PUNCT
faba-260	383	16	on	on	ADP
faba-260	383	17	tax	tax	NOUN
faba-260	383	18	avoidance	avoidance	NOUN
faba-260	383	19	]	]	PUNCT
faba-260	383	20	.	.	PUNCT
faba-260	384	1	simba	simba	NOUN
faba-260	384	2	:	:	PUNCT
faba-260	384	3	seminar	seminar	NOUN
faba-260	384	4	inovasi	inovasi	NOUN
faba-260	384	5	manajemen	manajeman	NOUN
faba-260	384	6	,	,	PUNCT
faba-260	384	7	bisnis	bisnis	PROPN
faba-260	384	8	,	,	PUNCT
faba-260	384	9	dan	dan	PROPN
faba-260	384	10	akuntansi	akuntansi	PROPN
faba-260	385	1	[	[	X
faba-260	385	2	simba	simba	NOUN
faba-260	385	3	:	:	PUNCT
faba-260	385	4	seminar	seminar	NOUN
faba-260	385	5	on	on	ADP
faba-260	385	6	innovation	innovation	NOUN
faba-260	385	7	in	in	ADP
faba-260	385	8	management	management	NOUN
faba-260	385	9	,	,	PUNCT
faba-260	385	10	business	business	NOUN
faba-260	385	11	and	and	CCONJ
faba-260	385	12	accounting	accounting	NOUN
faba-260	385	13	]	]	X
faba-260	385	14	,	,	PUNCT
faba-260	385	15	6	6	NUM
faba-260	385	16	lolana	lolana	PROPN
faba-260	385	17	f.	f.	PROPN
faba-260	385	18	l.	l.	PROPN
faba-260	385	19	,	,	PUNCT
faba-260	385	20	and	and	CCONJ
faba-260	385	21	s.	s.	PROPN
faba-260	385	22	dwimulyani	dwimulyani	PROPN
faba-260	385	23	.	.	PUNCT
faba-260	386	1	2019	2019	NUM
faba-260	386	2	.	.	PUNCT
faba-260	387	1	pengaruh	pengaruh	VERB
faba-260	387	2	good	good	ADJ
faba-260	387	3	corporate	corporate	ADJ
faba-260	387	4	governance	governance	NOUN
faba-260	387	5	terhadap	terhadap	PROPN
faba-260	387	6	manajemen	manajeman	NOUN
faba-260	387	7	laba	laba	PROPN
faba-260	387	8	dengan	dengan	PROPN
faba-260	387	9	tax	tax	PROPN
faba-260	387	10	avoidance	avoidance	PROPN
faba-260	387	11	sebagai	sebagai	PROPN
faba-260	387	12	variabel	variabel	NOUN
faba-260	387	13	intervening	intervene	VERB
faba-260	387	14	[	[	X
faba-260	387	15	the	the	DET
faba-260	387	16	influence	influence	NOUN
faba-260	387	17	of	of	ADP
faba-260	387	18	good	good	ADJ
faba-260	387	19	corporate	corporate	ADJ
faba-260	387	20	governance	governance	NOUN
faba-260	387	21	on	on	ADP
faba-260	387	22	profit	profit	NOUN
faba-260	387	23	management	management	NOUN
faba-260	387	24	with	with	ADP
faba-260	387	25	tax	tax	NOUN
faba-260	387	26	avoidance	avoidance	NOUN
faba-260	387	27	as	as	ADP
faba-260	387	28	an	an	DET
faba-260	387	29	intervening	intervene	VERB
faba-260	387	30	variable	variable	NOUN
faba-260	387	31	]	]	PUNCT
faba-260	387	32	.	.	PUNCT
faba-260	388	1	prosiding	proside	VERB
faba-260	388	2	seminar	seminar	NOUN
faba-260	388	3	nasional	nasional	PROPN
faba-260	389	1	[	[	X
faba-260	389	2	proceedings	proceeding	NOUN
faba-260	389	3	of	of	ADP
faba-260	389	4	the	the	DET
faba-260	389	5	national	national	ADJ
faba-260	389	6	seminar	seminar	NOUN
faba-260	389	7	]	]	PUNCT
faba-260	389	8	.	.	PUNCT
faba-260	390	1	universitas	universita	NOUN
faba-260	390	2	trisakti	trisakti	X
faba-260	391	1	[	[	X
faba-260	391	2	trisakti	trisakti	ADJ
faba-260	391	3	university	university	NOUN
faba-260	391	4	]	]	PUNCT
faba-260	391	5	mardianti	mardianti	PROPN
faba-260	391	6	,	,	PUNCT
faba-260	391	7	i.	i.	PROPN
faba-260	391	8	v.	v.	PROPN
faba-260	391	9	,	,	PUNCT
faba-260	391	10	and	and	CCONJ
faba-260	391	11	l.	l.	PROPN
faba-260	391	12	ardini	ardini	PROPN
faba-260	391	13	.	.	PUNCT
faba-260	392	1	2020	2020	NUM
faba-260	392	2	.	.	PUNCT
faba-260	393	1	pengaruh	pengaruh	PROPN
faba-260	393	2	tanggung	tanggung	PROPN
faba-260	393	3	jawab	jawab	PROPN
faba-260	393	4	sosial	sosial	PROPN
faba-260	393	5	perusahaan	perusahaan	PROPN
faba-260	393	6	,	,	PUNCT
faba-260	393	7	profitabilitas	profitabilita	NOUN
faba-260	393	8	,	,	PUNCT
faba-260	393	9	kepemilikan	kepemilikan	PROPN
faba-260	393	10	asing	asing	PROPN
faba-260	393	11	,	,	PUNCT
faba-260	393	12	dan	dan	PROPN
faba-260	393	13	intensitas	intensitas	PROPN
faba-260	393	14	modal	modal	PROPN
faba-260	393	15	terhadap	terhadap	PROPN
faba-260	393	16	penghindaran	penghindaran	VERB
faba-260	393	17	pajak	pajak	ADV
faba-260	394	1	[	[	X
faba-260	394	2	the	the	DET
faba-260	394	3	effect	effect	NOUN
faba-260	394	4	of	of	ADP
faba-260	394	5	corporate	corporate	ADJ
faba-260	394	6	social	social	ADJ
faba-260	394	7	responsibility	responsibility	NOUN
faba-260	394	8	,	,	PUNCT
faba-260	394	9	profitability	profitability	NOUN
faba-260	394	10	,	,	PUNCT
faba-260	394	11	foreign	foreign	ADJ
faba-260	394	12	ownership	ownership	NOUN
faba-260	394	13	and	and	CCONJ
faba-260	394	14	capital	capital	NOUN
faba-260	394	15	intensity	intensity	NOUN
faba-260	394	16	on	on	ADP
faba-260	394	17	tax	tax	NOUN
faba-260	394	18	avoidance	avoidance	NOUN
faba-260	394	19	]	]	PUNCT
faba-260	394	20	.	.	PUNCT
faba-260	395	1	jurnal	jurnal	PROPN
faba-260	395	2	ilmu	ilmu	PROPN
faba-260	395	3	dan	dan	PROPN
faba-260	395	4	riset	riset	PROPN
faba-260	395	5	akuntansi	akuntansi	PROPN
faba-260	395	6	(	(	PUNCT
faba-260	395	7	jira	jira	PROPN
faba-260	395	8	)	)	PUNCT
faba-260	396	1	[	[	X
faba-260	396	2	journal	journal	NOUN
faba-260	396	3	of	of	ADP
faba-260	396	4	accounting	accounting	NOUN
faba-260	396	5	science	science	NOUN
faba-260	396	6	and	and	CCONJ
faba-260	396	7	research	research	NOUN
faba-260	396	8	(	(	PUNCT
faba-260	396	9	jira	jira	PROPN
faba-260	396	10	)	)	PUNCT
faba-260	396	11	]	]	PUNCT
faba-260	396	12	,	,	PUNCT
faba-260	396	13	9(4	9(4	NUM
faba-260	396	14	):	):	PUNCT
faba-260	396	15	1	1	NUM
faba-260	396	16	–	–	SYM
faba-260	396	17	17	17	NUM
faba-260	396	18	.	.	PUNCT
faba-260	396	19	marsahala	marsahala	PROPN
faba-260	396	20	,	,	PUNCT
faba-260	396	21	y.	y.	PROPN
faba-260	396	22	t.	t.	PROPN
faba-260	396	23	,	,	PUNCT
faba-260	396	24	d.	d.	PROPN
faba-260	396	25	arieftiara	arieftiara	PROPN
faba-260	396	26	,	,	PUNCT
faba-260	396	27	and	and	CCONJ
faba-260	396	28	n.	n.	PROPN
faba-260	396	29	lastiningsih	lastiningsih	PROPN
faba-260	396	30	.	.	PUNCT
faba-260	397	1	2020	2020	NUM
faba-260	397	2	.	.	PUNCT
faba-260	398	1	profitability	profitability	NOUN
faba-260	398	2	,	,	PUNCT
faba-260	398	3	capital	capital	NOUN
faba-260	398	4	intensity	intensity	NOUN
faba-260	398	5	and	and	CCONJ
faba-260	398	6	tax	tax	NOUN
faba-260	398	7	avoidance	avoidance	NOUN
faba-260	398	8	in	in	ADP
faba-260	398	9	indonesia	indonesia	PROPN
faba-260	398	10	:	:	PUNCT
faba-260	398	11	the	the	DET
faba-260	398	12	effect	effect	NOUN
faba-260	398	13	board	board	NOUN
faba-260	398	14	of	of	ADP
faba-260	398	15	commissioners	commissioner	NOUN
faba-260	398	16	’	’	PART
faba-260	398	17	competencies	competency	NOUN
faba-260	398	18	.	.	PUNCT
faba-260	399	1	journal	journal	PROPN
faba-260	399	2	of	of	ADP
faba-260	399	3	contemporary	contemporary	PROPN
faba-260	399	4	accounting	accounting	NOUN
faba-260	399	5	,	,	PUNCT
faba-260	399	6	2(3	2(3	NUM
faba-260	399	7	):	):	PUNCT
faba-260	399	8	129–140	129–140	NUM
faba-260	399	9	.	.	PUNCT
faba-260	400	1	https://doi.org/10.20885/jca.vol2.iss3.art2	https://doi.org/10.20885/jca.vol2.iss3.art2	PROPN
faba-260	400	2	ministry	ministry	PROPN
faba-260	400	3	of	of	ADP
faba-260	400	4	finance	finance	NOUN
faba-260	400	5	of	of	ADP
faba-260	400	6	the	the	DET
faba-260	400	7	republic	republic	NOUN
faba-260	400	8	of	of	ADP
faba-260	400	9	indonesia	indonesia	PROPN
faba-260	400	10	.	.	PUNCT
faba-260	401	1	2023	2023	NUM
faba-260	401	2	.	.	PUNCT
faba-260	402	1	statistik	statistik	PROPN
faba-260	402	2	apbn	apbn	PROPN
faba-260	402	3	dan	dan	PROPN
faba-260	402	4	rasio	rasio	PROPN
faba-260	402	5	pajak	pajak	ADV
faba-260	402	6	tahun	tahun	PROPN
faba-260	402	7	2019–2023	2019–2023	NUM
faba-260	402	8	.	.	PUNCT
faba-260	403	1	jakarta	jakarta	PROPN
faba-260	403	2	:	:	PUNCT
faba-260	403	3	kementerian	kementerian	PROPN
faba-260	403	4	keuangan	keuangan	PROPN
faba-260	403	5	ri	ri	PROPN
faba-260	403	6	.	.	PUNCT
faba-260	403	7	retrieved	retrieve	VERB
faba-260	403	8	from	from	ADP
faba-260	403	9	https://www.kemenkeu.go.id	https://www.kemenkeu.go.id	PROPN
faba-260	403	10	nabila	nabila	PROPN
faba-260	403	11	,	,	PUNCT
faba-260	403	12	k.	k.	PROPN
faba-260	403	13	,	,	PUNCT
faba-260	403	14	and	and	CCONJ
faba-260	403	15	a.	a.	PROPN
faba-260	403	16	kartika	kartika	PROPN
faba-260	403	17	.	.	PROPN
faba-260	403	18	2023	2023	NUM
faba-260	403	19	.	.	PUNCT
faba-260	404	1	pengaruh	pengaruh	NOUN
faba-260	404	2	capital	capital	NOUN
faba-260	404	3	intensity	intensity	PROPN
faba-260	404	4	dan	dan	PROPN
faba-260	404	5	komisaris	komisaris	PROPN
faba-260	404	6	independen	independen	PROPN
faba-260	404	7	terhadap	terhadap	PROPN
faba-260	404	8	penghindaran	penghindaran	VERB
faba-260	404	9	pajak	pajak	PROPN
faba-260	404	10	dengan	dengan	PROPN
faba-260	404	11	ukuran	ukuran	PROPN
faba-260	404	12	perusahaan	perusahaan	PROPN
faba-260	404	13	sebagai	sebagai	PROPN
faba-260	404	14	variabel	variabel	PROPN
faba-260	404	15	moderasi	moderasi	PROPN
faba-260	405	1	[	[	X
faba-260	405	2	effect	effect	NOUN
faba-260	405	3	of	of	ADP
faba-260	405	4	capital	capital	NOUN
faba-260	405	5	intensity	intensity	NOUN
faba-260	405	6	and	and	CCONJ
faba-260	405	7	independent	independent	ADJ
faba-260	405	8	commissioners	commissioner	NOUN
faba-260	405	9	on	on	ADP
faba-260	405	10	tax	tax	NOUN
faba-260	405	11	avoidance	avoidance	NOUN
faba-260	405	12	[	[	X
faba-260	405	13	with	with	ADP
faba-260	405	14	company	company	NOUN
faba-260	405	15	size	size	NOUN
faba-260	405	16	as	as	ADP
faba-260	405	17	a	a	DET
faba-260	405	18	moderating	moderate	VERB
faba-260	405	19	variable	variable	NOUN
faba-260	405	20	]	]	PUNCT
faba-260	405	21	.	.	PUNCT
faba-260	406	1	ekonomis	ekonomis	PROPN
faba-260	406	2	:	:	PUNCT
faba-260	406	3	journal	journal	PROPN
faba-260	406	4	of	of	ADP
faba-260	406	5	economics	economic	NOUN
faba-260	406	6	and	and	CCONJ
faba-260	406	7	business	business	NOUN
faba-260	406	8	,	,	PUNCT
faba-260	406	9	7(1	7(1	NUM
faba-260	406	10	):	):	PUNCT
faba-260	406	11	591–597	591–597	NUM
faba-260	406	12	.	.	PUNCT
faba-260	407	1	http://dx.doi.org/10.33087/ekonomis.v7i1.724	http://dx.doi.org/10.33087/ekonomis.v7i1.724	NOUN
faba-260	407	2	nugroho	nugroho	NOUN
faba-260	407	3	,	,	PUNCT
faba-260	407	4	a.	a.	NOUN
faba-260	407	5	,	,	PUNCT
faba-260	407	6	and	and	CCONJ
faba-260	407	7	n.	n.	PROPN
faba-260	407	8	rachmawati	rachmawati	PROPN
faba-260	407	9	.	.	PUNCT
faba-260	408	1	2022	2022	NUM
faba-260	408	2	.	.	PUNCT
faba-260	409	1	firm	firm	ADJ
faba-260	409	2	size	size	NOUN
faba-260	409	3	,	,	PUNCT
faba-260	409	4	corporate	corporate	ADJ
faba-260	409	5	governance	governance	NOUN
faba-260	409	6	,	,	PUNCT
faba-260	409	7	and	and	CCONJ
faba-260	409	8	tax	tax	NOUN
faba-260	409	9	avoidance	avoidance	NOUN
faba-260	409	10	in	in	ADP
faba-260	409	11	indonesia	indonesia	PROPN
faba-260	409	12	.	.	PUNCT
faba-260	410	1	asian	asian	ADJ
faba-260	410	2	economic	economic	ADJ
faba-260	410	3	policy	policy	NOUN
faba-260	410	4	review	review	NOUN
faba-260	410	5	,	,	PUNCT
faba-260	410	6	17(2	17(2	NUM
faba-260	410	7	):	):	PUNCT
faba-260	410	8	213	213	NUM
faba-260	410	9	-	-	SYM
faba-260	410	10	230	230	NUM
faba-260	410	11	.	.	PUNCT
faba-260	411	1	https://doi.org/10.1111/aepr.12267	https://doi.org/10.1111/aepr.12267	PROPN
faba-260	411	2	oktavia	oktavia	PROPN
faba-260	411	3	,	,	PUNCT
faba-260	411	4	v.	v.	PROPN
faba-260	411	5	,	,	PUNCT
faba-260	411	6	j.	j.	PROPN
faba-260	411	7	ulfi	ulfi	PROPN
faba-260	411	8	,	,	PUNCT
faba-260	411	9	and	and	CCONJ
faba-260	411	10	j.w	j.w	PROPN
faba-260	411	11	.	.	PUNCT
faba-260	412	1	kusuma	kusuma	PROPN
faba-260	412	2	.	.	PUNCT
faba-260	413	1	2020	2020	NUM
faba-260	413	2	.	.	PUNCT
faba-260	414	1	pengaruh	pengaruh	VERB
faba-260	414	2	good	good	ADJ
faba-260	414	3	corporate	corporate	ADJ
faba-260	414	4	governance	governance	NOUN
faba-260	414	5	dan	dan	PROPN
faba-260	414	6	ukuran	ukuran	PROPN
faba-260	414	7	perusahaan	perusahaan	PROPN
faba-260	414	8	terhadap	terhadap	PROPN
faba-260	414	9	tax	tax	PROPN
faba-260	414	10	avoidance	avoidance	NOUN
faba-260	414	11	(	(	PUNCT
faba-260	414	12	pada	pada	PROPN
faba-260	414	13	perusahaan	perusahaan	PROPN
faba-260	414	14	properti	properti	PROPN
faba-260	414	15	dan	dan	PROPN
faba-260	414	16	real	real	PROPN
faba-260	414	17	estate	estate	NOUN
faba-260	414	18	yang	yang	PROPN
faba-260	414	19	terdaftar	terdaftar	PROPN
faba-260	414	20	di	di	PROPN
faba-260	414	21	bei	bei	PROPN
faba-260	414	22	periode	periode	PROPN
faba-260	414	23	2015	2015	NUM
faba-260	414	24	2018	2018	NUM
faba-260	414	25	)	)	PUNCT
faba-260	415	1	[	[	X
faba-260	415	2	the	the	DET
faba-260	415	3	effect	effect	NOUN
faba-260	415	4	of	of	ADP
faba-260	415	5	good	good	ADJ
faba-260	415	6	corporate	corporate	ADJ
faba-260	415	7	governance	governance	NOUN
faba-260	415	8	and	and	CCONJ
faba-260	415	9	company	company	NOUN
faba-260	415	10	size	size	NOUN
faba-260	415	11	on	on	ADP
faba-260	415	12	tax	tax	NOUN
faba-260	415	13	avoidance	avoidance	NOUN
faba-260	415	14	(	(	PUNCT
faba-260	415	15	in	in	ADP
faba-260	415	16	property	property	NOUN
faba-260	415	17	and	and	CCONJ
faba-260	415	18	real	real	ADJ
faba-260	415	19	estate	estate	NOUN
faba-260	415	20	companies	company	NOUN
faba-260	415	21	listed	list	VERB
faba-260	415	22	on	on	ADP
faba-260	415	23	the	the	DET
faba-260	415	24	bei	bei	NOUN
faba-260	415	25	for	for	ADP
faba-260	415	26	the	the	DET
faba-260	415	27	2015	2015	NUM
faba-260	415	28	2018	2018	NUM
faba-260	415	29	period	period	NOUN
faba-260	415	30	)	)	PUNCT
faba-260	415	31	]	]	PUNCT
faba-260	415	32	.	.	PUNCT
faba-260	416	1	jurnal	jurnal	ADJ
faba-260	416	2	revenue	revenue	NOUN
faba-260	417	1	[	[	X
faba-260	417	2	revenue	revenue	NOUN
faba-260	417	3	journal	journal	NOUN
faba-260	417	4	]	]	X
faba-260	417	5	,	,	PUNCT
faba-260	417	6	01(02	01(02	NOUN
faba-260	417	7	):	):	PUNCT
faba-260	417	8	143–151	143–151	NUM
faba-260	417	9	.	.	PUNCT
faba-260	418	1	https://doi.org/10.46306/rev.v1i2.16	https://doi.org/10.46306/rev.v1i2.16	PROPN
faba-260	418	2	putra	putra	PROPN
faba-260	418	3	,	,	PUNCT
faba-260	418	4	f.	f.	PROPN
faba-260	418	5	h.	h.	PROPN
faba-260	418	6	,	,	PUNCT
faba-260	418	7	m.	m.	PROPN
faba-260	418	8	yusuf	yusuf	PROPN
faba-260	418	9	,	,	PUNCT
faba-260	418	10	and	and	CCONJ
faba-260	418	11	g.	g.	PROPN
faba-260	418	12	m.	m.	PROPN
faba-260	418	13	zairin	zairin	PROPN
faba-260	418	14	.	.	PUNCT
faba-260	419	1	2025	2025	NUM
faba-260	419	2	.	.	PUNCT
faba-260	420	1	pengaruh	pengaruh	NOUN
faba-260	420	2	capital	capital	NOUN
faba-260	420	3	intensity	intensity	NOUN
faba-260	420	4	,	,	PUNCT
faba-260	420	5	inventory	inventory	NOUN
faba-260	420	6	intensity	intensity	NOUN
faba-260	420	7	,	,	PUNCT
faba-260	420	8	dan	dan	PROPN
faba-260	420	9	ukuran	ukuran	PROPN
faba-260	420	10	perusahaan	perusahaan	PROPN
faba-260	420	11	terhadap	terhadap	PROPN
faba-260	420	12	tax	tax	PROPN
faba-260	420	13	avoidance	avoidance	NOUN
faba-260	420	14	pada	pada	PROPN
faba-260	420	15	emiten	emiten	VERB
faba-260	420	16	sektor	sektor	PROPN
faba-260	420	17	peroperty	peroperty	PROPN
faba-260	420	18	dan	dan	PROPN
faba-260	420	19	real	real	ADJ
faba-260	420	20	estate	estate	NOUN
faba-260	420	21	yang	yang	PROPN
faba-260	420	22	terdaftar	terdaftar	PROPN
faba-260	420	23	di	di	PROPN
faba-260	420	24	bei	bei	X
faba-260	421	1	[	[	X
faba-260	421	2	the	the	DET
faba-260	421	3	effect	effect	NOUN
faba-260	421	4	of	of	ADP
faba-260	421	5	capital	capital	NOUN
faba-260	421	6	intensity	intensity	NOUN
faba-260	421	7	,	,	PUNCT
faba-260	421	8	inventory	inventory	NOUN
faba-260	421	9	intensity	intensity	NOUN
faba-260	421	10	,	,	PUNCT
faba-260	421	11	and	and	CCONJ
faba-260	421	12	company	company	NOUN
faba-260	421	13	size	size	NOUN
faba-260	421	14	on	on	ADP
faba-260	421	15	tax	tax	NOUN
faba-260	421	16	avoidance	avoidance	NOUN
faba-260	421	17	in	in	ADP
faba-260	421	18	property	property	NOUN
faba-260	421	19	and	and	CCONJ
faba-260	421	20	real	real	ADJ
faba-260	421	21	estate	estate	NOUN
faba-260	421	22	sector	sector	NOUN
faba-260	421	23	issuers	issuer	NOUN
faba-260	421	24	listed	list	VERB
faba-260	421	25	on	on	ADP
faba-260	421	26	the	the	DET
faba-260	421	27	idx	idx	NOUN
faba-260	421	28	]	]	PUNCT
faba-260	421	29	.	.	PUNCT
faba-260	422	1	jurnal	jurnal	ADJ
faba-260	422	2	revenue	revenue	NOUN
faba-260	422	3	:	:	PUNCT
faba-260	423	1	jurnal	jurnal	ADJ
faba-260	423	2	ilmiah	ilmiah	PROPN
faba-260	423	3	akuntansi	akuntansi	PROPN
faba-260	423	4	[	[	X
faba-260	423	5	revenue	revenue	NOUN
faba-260	423	6	journal	journal	NOUN
faba-260	423	7	:	:	PUNCT
faba-260	423	8	scientific	scientific	ADJ
faba-260	423	9	journal	journal	NOUN
faba-260	423	10	of	of	ADP
faba-260	423	11	accounting	accounting	NOUN
faba-260	423	12	]	]	X
faba-260	423	13	,	,	PUNCT
faba-260	423	14	5(2	5(2	NUM
faba-260	423	15	):	):	PUNCT
faba-260	423	16	1351	1351	NUM
faba-260	423	17	–	–	PUNCT
faba-260	423	18	1362	1362	NUM
faba-260	423	19	.	.	PUNCT
faba-260	424	1	https://doi.org/10.24843/eja.2020.v30.i07.p05	https://doi.org/10.24843/eja.2020.v30.i07.p05	PROPN
faba-260	424	2	putri	putri	PROPN
faba-260	424	3	,	,	PUNCT
faba-260	424	4	k.	k.	PROPN
faba-260	424	5	d.	d.	PROPN
faba-260	424	6	,	,	PUNCT
faba-260	424	7	and	and	CCONJ
faba-260	424	8	h.	h.	PROPN
faba-260	424	9	s.	s.	PROPN
faba-260	424	10	lastanti	lastanti	PROPN
faba-260	424	11	.	.	PROPN
faba-260	424	12	2024	2024	NUM
faba-260	424	13	.	.	PUNCT
faba-260	425	1	independent	independent	ADJ
faba-260	425	2	commissioners	commissioner	NOUN
faba-260	425	3	memoderasi	memoderasi	ADJ
faba-260	425	4	pengaruh	pengaruh	VERB
faba-260	425	5	corporate	corporate	ADJ
faba-260	425	6	social	social	ADJ
faba-260	425	7	responsibility	responsibility	NOUN
faba-260	425	8	,	,	PUNCT
faba-260	425	9	capital	capital	NOUN
faba-260	425	10	intensity	intensity	NOUN
faba-260	425	11	dan	dan	PROPN
faba-260	425	12	thin	thin	PROPN
faba-260	425	13	capitalization	capitalization	PROPN
faba-260	425	14	terhadap	terhadap	PROPN
faba-260	425	15	tax	tax	NOUN
faba-260	425	16	avoidance	avoidance	NOUN
faba-260	425	17	.	.	PUNCT
faba-260	426	1	action	action	NOUN
faba-260	426	2	research	research	NOUN
faba-260	426	3	literate	literate	ADJ
faba-260	426	4	,	,	PUNCT
faba-260	426	5	8(9	8(9	NUM
faba-260	426	6	):	):	PUNCT
faba-260	426	7	2494–2503	2494–2503	NUM
faba-260	426	8	.	.	PUNCT
faba-260	427	1	rani	rani	PROPN
faba-260	427	2	,	,	PUNCT
faba-260	427	3	s.	s.	PROPN
faba-260	427	4	,	,	PUNCT
faba-260	427	5	a.	a.	NOUN
faba-260	427	6	rakhmawati	rakhmawati	PROPN
faba-260	427	7	,	,	PUNCT
faba-260	427	8	and	and	CCONJ
faba-260	427	9	wulandari	wulandari	ADJ
faba-260	427	10	.	.	PUNCT
faba-260	428	1	2024	2024	NUM
faba-260	428	2	.	.	PUNCT
faba-260	429	1	effect	effect	NOUN
faba-260	429	2	of	of	ADP
faba-260	429	3	environmental	environmental	ADJ
faba-260	429	4	performance	performance	NOUN
faba-260	429	5	and	and	CCONJ
faba-260	429	6	capital	capital	NOUN
faba-260	429	7	structure	structure	NOUN
faba-260	429	8	on	on	ADP
faba-260	429	9	financial	financial	ADJ
faba-260	429	10	performance	performance	NOUN
faba-260	429	11	:	:	PUNCT
faba-260	429	12	evidence	evidence	NOUN
faba-260	429	13	from	from	ADP
faba-260	429	14	mining	mining	NOUN
faba-260	429	15	sector	sector	NOUN
faba-260	429	16	companies	company	NOUN
faba-260	429	17	listed	list	VERB
faba-260	429	18	on	on	ADP
faba-260	429	19	idx	idx	PROPN
faba-260	429	20	.	.	PUNCT
faba-260	430	1	new	new	ADJ
faba-260	430	2	applied	apply	VERB
faba-260	430	3	studies	study	NOUN
faba-260	430	4	in	in	ADP
faba-260	430	5	management	management	NOUN
faba-260	430	6	,	,	PUNCT
faba-260	430	7	economics	economics	PROPN
faba-260	430	8	&	&	CCONJ
faba-260	430	9	accounting	accounting	PROPN
faba-260	430	10	,	,	PUNCT
faba-260	430	11	7(2	7(2	NUM
faba-260	430	12	):	):	PUNCT
faba-260	430	13	32	32	NUM
faba-260	430	14	-	-	SYM
faba-260	430	15	43	43	NUM
faba-260	430	16	.	.	PUNCT
faba-260	431	1	https://doi.org/10.22034/nasmea.2024.182733	https://doi.org/10.22034/nasmea.2024.182733	ADV
faba-260	431	2	rani	rani	PROPN
faba-260	431	3	,	,	PUNCT
faba-260	431	4	s.	s.	PROPN
faba-260	431	5	,	,	PUNCT
faba-260	431	6	m.	m.	NOUN
faba-260	431	7	zuliyana	zuliyana	PROPN
faba-260	431	8	,	,	PUNCT
faba-260	431	9	and	and	CCONJ
faba-260	431	10	r.	r.	PROPN
faba-260	431	11	effendi	effendi	PROPN
faba-260	431	12	.	.	PUNCT
faba-260	432	1	2023	2023	NUM
faba-260	432	2	.	.	PUNCT
faba-260	433	1	the	the	DET
faba-260	433	2	effect	effect	NOUN
faba-260	433	3	of	of	ADP
faba-260	433	4	profitability	profitability	NOUN
faba-260	433	5	and	and	CCONJ
faba-260	433	6	leverage	leverage	NOUN
faba-260	433	7	on	on	ADP
faba-260	433	8	tax	tax	NOUN
faba-260	433	9	avoidance	avoidance	NOUN
faba-260	433	10	moderated	moderate	VERB
faba-260	433	11	by	by	ADP
faba-260	433	12	firm	firm	ADJ
faba-260	433	13	size	size	NOUN
faba-260	433	14	:	:	PUNCT
faba-260	433	15	evidence	evidence	NOUN
faba-260	433	16	from	from	ADP
faba-260	433	17	property	property	NOUN
faba-260	433	18	and	and	CCONJ
faba-260	433	19	real	real	ADJ
faba-260	433	20	estate	estate	NOUN
faba-260	433	21	companies	company	NOUN
faba-260	433	22	in	in	ADP
faba-260	433	23	indonesia	indonesia	PROPN
faba-260	433	24	.	.	PUNCT
faba-260	434	1	finance	finance	PROPN
faba-260	434	2	,	,	PUNCT
faba-260	434	3	accounting	accounting	NOUN
faba-260	434	4	and	and	CCONJ
faba-260	434	5	business	business	NOUN
faba-260	434	6	analysis	analysis	NOUN
faba-260	434	7	(	(	PUNCT
faba-260	434	8	faba	faba	NOUN
faba-260	434	9	)	)	PUNCT
faba-260	434	10	,	,	PUNCT
faba-260	434	11	5(2	5(2	NUM
faba-260	434	12	):	):	PUNCT
faba-260	434	13	147–158	147–158	NUM
faba-260	434	14	.	.	PUNCT
faba-260	435	1	https://doi.org/10.43193/faba.v5i2.292	https://doi.org/10.43193/faba.v5i2.292	PROPN
faba-260	435	2	rosyati	rosyati	PROPN
faba-260	435	3	,	,	PUNCT
faba-260	435	4	t.	t.	PROPN
faba-260	435	5	,	,	PUNCT
faba-260	435	6	h.	h.	PROPN
faba-260	435	7	suripto	suripto	PROPN
faba-260	435	8	,	,	PUNCT
faba-260	435	9	and	and	CCONJ
faba-260	435	10	d.	d.	PROPN
faba-260	435	11	purwasih	purwasih	PROPN
faba-260	435	12	.	.	PUNCT
faba-260	436	1	2023	2023	NUM
faba-260	436	2	.	.	PUNCT
faba-260	437	1	corporate	corporate	ADJ
faba-260	437	2	social	social	ADJ
faba-260	437	3	responsibility	responsibility	NOUN
faba-260	437	4	(	(	PUNCT
faba-260	437	5	csr	csr	NOUN
faba-260	437	6	)	)	PUNCT
faba-260	437	7	.	.	PUNCT
faba-260	438	1	unpam	unpam	PROPN
faba-260	438	2	press	press	PROPN
faba-260	438	3	samhuri	samhuri	PROPN
faba-260	438	4	,	,	PUNCT
faba-260	438	5	r.	r.	PROPN
faba-260	438	6	,	,	PUNCT
faba-260	438	7	n.	n.	PROPN
faba-260	438	8	ahmar	ahmar	PROPN
faba-260	438	9	,	,	PUNCT
faba-260	438	10	and	and	CCONJ
faba-260	438	11	mulyadi	mulyadi	NOUN
faba-260	438	12	.	.	PUNCT
faba-260	439	1	2023	2023	NUM
faba-260	439	2	.	.	PUNCT
faba-260	440	1	strategi	strategi	PROPN
faba-260	440	2	inovasi	inovasi	PROPN
faba-260	440	3	dalam	dalam	PROPN
faba-260	440	4	perspektif	perspektif	PROPN
faba-260	440	5	ceo	ceo	PROPN
faba-260	440	6	overconfidence	overconfidence	PROPN
faba-260	440	7	dan	dan	PROPN
faba-260	440	8	ceo	ceo	PROPN
faba-260	440	9	power	power	NOUN
faba-260	440	10	[	[	X
faba-260	440	11	innovation	innovation	NOUN
faba-260	440	12	strategy	strategy	NOUN
faba-260	440	13	in	in	ADP
faba-260	440	14	the	the	DET
faba-260	440	15	perspective	perspective	NOUN
faba-260	440	16	of	of	ADP
faba-260	440	17	ceo	ceo	NOUN
faba-260	440	18	overconfidence	overconfidence	NOUN
faba-260	440	19	and	and	CCONJ
faba-260	440	20	ceo	ceo	NOUN
faba-260	440	21	power	power	NOUN
faba-260	440	22	]	]	PUNCT
faba-260	440	23	.	.	PUNCT
faba-260	441	1	penerbit	penerbit	PROPN
faba-260	441	2	cv	cv	PROPN
faba-260	441	3	.	.	PROPN
faba-260	441	4	mega	mega	PROPN
faba-260	441	5	press	press	NOUN
faba-260	441	6	nusantara	nusantara	NOUN
faba-260	442	1	[	[	X
faba-260	442	2	cv	cv	PROPN
faba-260	442	3	mega	mega	ADJ
faba-260	442	4	press	press	PROPN
faba-260	442	5	nusantara	nusantara	PROPN
faba-260	442	6	publisher	publisher	NOUN
faba-260	442	7	]	]	PUNCT
faba-260	442	8	septiani	septiani	NOUN
faba-260	442	9	,	,	PUNCT
faba-260	442	10	a.	a.	PROPN
faba-260	442	11	s.	s.	PROPN
faba-260	442	12	,	,	PUNCT
faba-260	442	13	and	and	CCONJ
faba-260	442	14	u.	u.	PROPN
faba-260	442	15	sastradipraja	sastradipraja	PROPN
faba-260	442	16	.	.	PUNCT
faba-260	443	1	2023	2023	NUM
faba-260	443	2	.	.	PUNCT
faba-260	444	1	pengaruh	pengaruh	NOUN
faba-260	444	2	pendapatan	pendapatan	NOUN
faba-260	444	3	perkapita	perkapita	NOUN
faba-260	444	4	,	,	PUNCT
faba-260	444	5	pertumbuhan	pertumbuhan	PROPN
faba-260	444	6	ekonomi	ekonomi	PROPN
faba-260	444	7	dan	dan	PROPN
faba-260	444	8	tarif	tarif	PROPN
faba-260	444	9	pajak	pajak	PROPN
faba-260	444	10	terhadap	terhadap	PROPN
faba-260	444	11	tax	tax	PROPN
faba-260	444	12	ratio	ratio	NOUN
faba-260	444	13	negara	negara	PROPN
faba-260	444	14	asean	asean	PROPN
faba-260	444	15	2015	2015	NUM
faba-260	444	16	-	-	SYM
faba-260	444	17	2021	2021	NUM
faba-260	445	1	[	[	X
faba-260	445	2	the	the	DET
faba-260	445	3	influence	influence	NOUN
faba-260	445	4	of	of	ADP
faba-260	445	5	per	per	ADP
faba-260	445	6	capita	capita	X
faba-260	445	7	income	income	NOUN
faba-260	445	8	,	,	PUNCT
faba-260	445	9	economic	economic	ADJ
faba-260	445	10	growth	growth	NOUN
faba-260	445	11	and	and	CCONJ
faba-260	445	12	tax	tax	NOUN
faba-260	445	13	rates	rate	NOUN
faba-260	445	14	on	on	ADP
faba-260	445	15	the	the	DET
faba-260	445	16	tax	tax	NOUN
faba-260	445	17	ratio	ratio	NOUN
faba-260	445	18	of	of	ADP
faba-260	445	19	asean	asean	ADJ
faba-260	445	20	countries	country	NOUN
faba-260	445	21	2015	2015	NUM
faba-260	445	22	-	-	SYM
faba-260	445	23	2021	2021	NUM
faba-260	445	24	]	]	PUNCT
faba-260	445	25	.	.	PUNCT
faba-260	446	1	oikos	oikos	ADJ
faba-260	446	2	:	:	PUNCT
faba-260	446	3	jurnal	jurnal	ADJ
faba-260	446	4	https://doi.org/10.61754/jadura.v1i1.14	https://doi.org/10.61754/jadura.v1i1.14	PROPN
faba-260	446	5	https://doi.org/10.1016/j.jaccpubpol.2012.06.006	https://doi.org/10.1016/j.jaccpubpol.2012.06.006	PROPN
faba-260	446	6	https://doi.org/10.20885/jca.vol2.iss3.art2	https://doi.org/10.20885/jca.vol2.iss3.art2	PROPN
faba-260	446	7	https://www.kemenkeu.go.id/	https://www.kemenkeu.go.id/	ADP
faba-260	446	8	http://dx.doi.org/10.33087/ekonomis.v7i1.724	http://dx.doi.org/10.33087/ekonomis.v7i1.724	NOUN
faba-260	446	9	https://doi.org/10.1111/aepr.12267	https://doi.org/10.1111/aepr.12267	ADJ
faba-260	446	10	https://doi.org/10.46306/rev.v1i2.16	https://doi.org/10.46306/rev.v1i2.16	PROPN
faba-260	446	11	https://doi.org/10.24843/eja.2020.v30.i07.p05	https://doi.org/10.24843/eja.2020.v30.i07.p05	PROPN
faba-260	447	1	https://doi.org/10.22034/nasmea.2024.182733	https://doi.org/10.22034/nasmea.2024.182733	PROPN
faba-260	447	2	https://doi.org/10.43193/faba.v5i2.292	https://doi.org/10.43193/faba.v5i2.292	PROPN
faba-260	447	3	agengsriwardana	agengsriwardana	PROPN
faba-260	447	4	,	,	PUNCT
faba-260	447	5	aryani	aryani	ADJ
faba-260	447	6	,	,	PUNCT
faba-260	447	7	rani	rani	PROPN
faba-260	447	8	,	,	PUNCT
faba-260	447	9	armin	armin	PROPN
faba-260	447	10	/	/	SYM
faba-260	447	11	finance	finance	PROPN
faba-260	447	12	,	,	PUNCT
faba-260	447	13	accounting	accounting	NOUN
faba-260	447	14	and	and	CCONJ
faba-260	447	15	business	business	NOUN
faba-260	447	16	analysis	analysis	NOUN
faba-260	447	17	,	,	PUNCT
faba-260	447	18	volume	volume	NOUN
faba-260	447	19	7	7	NUM
faba-260	447	20	issue	issue	NOUN
faba-260	447	21	2	2	NUM
faba-260	447	22	,	,	PUNCT
faba-260	447	23	2025	2025	NUM
faba-260	447	24	.	.	PUNCT
faba-260	448	1	165	165	NUM
faba-260	448	2	kajian	kajian	PROPN
faba-260	448	3	pendidikan	pendidikan	PROPN
faba-260	448	4	ekonomi	ekonomi	PROPN
faba-260	448	5	dan	dan	PROPN
faba-260	448	6	ilmu	ilmu	PROPN
faba-260	448	7	ekonomi	ekonomi	PROPN
faba-260	448	8	[	[	X
faba-260	448	9	oikos	oikos	ADJ
faba-260	448	10	:	:	PUNCT
faba-260	448	11	journal	journal	NOUN
faba-260	448	12	of	of	ADP
faba-260	448	13	economic	economic	ADJ
faba-260	448	14	education	education	NOUN
faba-260	448	15	and	and	CCONJ
faba-260	448	16	economic	economic	ADJ
faba-260	448	17	studies	study	NOUN
faba-260	448	18	]	]	PUNCT
faba-260	448	19	,	,	PUNCT
faba-260	448	20	8(1	8(1	NOUN
faba-260	448	21	):	):	PUNCT
faba-260	448	22	199	199	NUM
faba-260	448	23	–	–	SYM
faba-260	448	24	215	215	NUM
faba-260	448	25	.	.	PUNCT
faba-260	449	1	setiawati	setiawati	PROPN
faba-260	449	2	,	,	PUNCT
faba-260	449	3	f.	f.	PROPN
faba-260	449	4	,	,	PUNCT
faba-260	449	5	and	and	CCONJ
faba-260	449	6	p.h	p.h	PROPN
faba-260	449	7	.	.	PROPN
faba-260	449	8	adi	adi	PROPN
faba-260	449	9	.	.	PUNCT
faba-260	450	1	2020	2020	NUM
faba-260	450	2	.	.	PUNCT
faba-260	451	1	pengaruh	pengaruh	VERB
faba-260	451	2	corporate	corporate	ADJ
faba-260	451	3	social	social	ADJ
faba-260	451	4	responsibility	responsibility	NOUN
faba-260	451	5	terhadap	terhadap	PROPN
faba-260	451	6	tax	tax	PROPN
faba-260	451	7	avoidance	avoidance	NOUN
faba-260	451	8	pada	pada	PROPN
faba-260	451	9	perusahaan	perusahaan	PROPN
faba-260	451	10	manfaktur	manfaktur	PROPN
faba-260	451	11	yang	yang	PROPN
faba-260	451	12	terdaftar	terdaftar	PROPN
faba-260	451	13	pada	pada	PROPN
faba-260	451	14	bursa	bursa	PROPN
faba-260	451	15	efek	efek	VERB
faba-260	451	16	indonesia	indonesia	PROPN
faba-260	451	17	tahun	tahun	PROPN
faba-260	451	18	2014	2014	NUM
faba-260	451	19	-	-	SYM
faba-260	451	20	2017	2017	NUM
faba-260	452	1	[	[	PUNCT
faba-260	452	2	the	the	DET
faba-260	452	3	effect	effect	NOUN
faba-260	452	4	of	of	ADP
faba-260	452	5	corporate	corporate	ADJ
faba-260	452	6	social	social	ADJ
faba-260	452	7	responsibility	responsibility	NOUN
faba-260	452	8	on	on	ADP
faba-260	452	9	tax	tax	NOUN
faba-260	452	10	avoidance	avoidance	NOUN
faba-260	452	11	in	in	ADP
faba-260	452	12	manufacturing	manufacturing	NOUN
faba-260	452	13	companies	company	NOUN
faba-260	452	14	listed	list	VERB
faba-260	452	15	on	on	ADP
faba-260	452	16	the	the	DET
faba-260	452	17	indonesian	indonesian	ADJ
faba-260	452	18	stock	stock	PROPN
faba-260	452	19	exchange	exchange	PROPN
faba-260	452	20	2014	2014	NUM
faba-260	452	21	-	-	SYM
faba-260	452	22	2017	2017	NUM
faba-260	452	23	]	]	PUNCT
faba-260	452	24	.	.	PUNCT
faba-260	453	1	jurnal	jurnal	ADJ
faba-260	453	2	ilmiah	ilmiah	PROPN
faba-260	453	3	akuntansi	akuntansi	PROPN
faba-260	453	4	dan	dan	PROPN
faba-260	453	5	keuangan	keuangan	PROPN
faba-260	454	1	[	[	X
faba-260	454	2	scientific	scientific	ADJ
faba-260	454	3	journal	journal	NOUN
faba-260	454	4	of	of	ADP
faba-260	454	5	accounting	accounting	NOUN
faba-260	454	6	and	and	CCONJ
faba-260	454	7	finance	finance	NOUN
faba-260	454	8	]	]	PUNCT
faba-260	454	9	,	,	PUNCT
faba-260	454	10	9(2	9(2	NUM
faba-260	454	11	):	):	PUNCT
faba-260	454	12	105–116	105–116	NUM
faba-260	454	13	sikka	sikka	NOUN
faba-260	454	14	,	,	PUNCT
faba-260	454	15	p.	p.	NOUN
faba-260	454	16	,	,	PUNCT
faba-260	454	17	t.	t.	PROPN
faba-260	454	18	puxty	puxty	PROPN
faba-260	454	19	,	,	PUNCT
faba-260	454	20	and	and	CCONJ
faba-260	454	21	h.	h.	PROPN
faba-260	454	22	willmott	willmott	PROPN
faba-260	454	23	.	.	PUNCT
faba-260	454	24	2009	2009	NUM
faba-260	454	25	.	.	PUNCT
faba-260	455	1	the	the	DET
faba-260	455	2	dark	dark	ADJ
faba-260	455	3	side	side	NOUN
faba-260	455	4	of	of	ADP
faba-260	455	5	transfer	transfer	NOUN
faba-260	455	6	pricing	pricing	NOUN
faba-260	455	7	:	:	PUNCT
faba-260	455	8	its	its	PRON
faba-260	455	9	role	role	NOUN
faba-260	455	10	in	in	ADP
faba-260	455	11	tax	tax	NOUN
faba-260	455	12	avoidance	avoidance	NOUN
faba-260	455	13	and	and	CCONJ
faba-260	455	14	wealth	wealth	NOUN
faba-260	455	15	retentiveness	retentiveness	NOUN
faba-260	455	16	.	.	PUNCT
faba-260	456	1	accounting	accounting	PROPN
faba-260	456	2	forum	forum	PROPN
faba-260	456	3	,	,	PUNCT
faba-260	456	4	33(2	33(2	NUM
faba-260	456	5	):	):	PUNCT
faba-260	456	6	1	1	NUM
faba-260	456	7	-	-	SYM
faba-260	456	8	14	14	NUM
faba-260	456	9	.	.	PUNCT
faba-260	457	1	https://doi.org/10.1016/j.accfor.2009.02.003	https://doi.org/10.1016/j.accfor.2009.02.003	PROPN
faba-260	457	2	sobarudin	sobarudin	PROPN
faba-260	457	3	,	,	PUNCT
faba-260	457	4	a.	a.	NOUN
faba-260	457	5	,	,	PUNCT
faba-260	457	6	and	and	CCONJ
faba-260	457	7	e.	e.	PROPN
faba-260	457	8	ruhiyat	ruhiyat	PROPN
faba-260	457	9	.	.	PUNCT
faba-260	458	1	2022	2022	NUM
faba-260	458	2	.	.	PUNCT
faba-260	459	1	firm	firm	ADJ
faba-260	459	2	size	size	NOUN
faba-260	459	3	and	and	CCONJ
faba-260	459	4	its	its	PRON
faba-260	459	5	moderating	moderate	VERB
faba-260	459	6	effect	effect	NOUN
faba-260	459	7	on	on	ADP
faba-260	459	8	capital	capital	NOUN
faba-260	459	9	intensity	intensity	NOUN
faba-260	459	10	and	and	CCONJ
faba-260	459	11	tax	tax	NOUN
faba-260	459	12	avoidance	avoidance	NOUN
faba-260	459	13	.	.	PUNCT
faba-260	460	1	international	international	ADJ
faba-260	460	2	journal	journal	PROPN
faba-260	460	3	of	of	ADP
faba-260	460	4	accounting	accounting	NOUN
faba-260	460	5	and	and	CCONJ
faba-260	460	6	finance	finance	NOUN
faba-260	460	7	,	,	PUNCT
faba-260	460	8	19(1	19(1	NUM
faba-260	460	9	):	):	PUNCT
faba-260	460	10	88	88	NUM
faba-260	460	11	-	-	SYM
faba-260	460	12	101	101	NUM
faba-260	460	13	.	.	PUNCT
faba-260	461	1	suchman	suchman	NOUN
faba-260	461	2	,	,	PUNCT
faba-260	461	3	m.	m.	NOUN
faba-260	461	4	c.	c.	PROPN
faba-260	461	5	1995	1995	NUM
faba-260	461	6	.	.	PUNCT
faba-260	462	1	managing	manage	VERB
faba-260	462	2	legitimacy	legitimacy	NOUN
faba-260	462	3	:	:	PUNCT
faba-260	462	4	strategic	strategic	ADJ
faba-260	462	5	and	and	CCONJ
faba-260	462	6	institutional	institutional	ADJ
faba-260	462	7	approaches	approach	NOUN
faba-260	462	8	.	.	PUNCT
faba-260	463	1	academy	academy	PROPN
faba-260	463	2	of	of	ADP
faba-260	463	3	management	management	PROPN
faba-260	463	4	review	review	PROPN
faba-260	463	5	,	,	PUNCT
faba-260	463	6	20(3	20(3	NOUN
faba-260	463	7	):	):	PUNCT
faba-260	463	8	571	571	NUM
faba-260	463	9	-	-	SYM
faba-260	463	10	610	610	NUM
faba-260	463	11	.	.	PUNCT
faba-260	464	1	https://doi.org/10.5465/amr.1995.9508080331	https://doi.org/10.5465/amr.1995.9508080331	PROPN
faba-260	464	2	sulaeman	sulaeman	PROPN
faba-260	464	3	,	,	PUNCT
faba-260	464	4	a.	a.	NOUN
faba-260	464	5	,	,	PUNCT
faba-260	464	6	and	and	CCONJ
faba-260	464	7	d.a	d.a	PROPN
faba-260	464	8	.	.	PROPN
faba-260	464	9	surjandari	surjandari	NOUN
faba-260	464	10	.	.	PUNCT
faba-260	465	1	2024	2024	NUM
faba-260	465	2	.	.	PUNCT
faba-260	466	1	the	the	DET
faba-260	466	2	influence	influence	NOUN
faba-260	466	3	of	of	ADP
faba-260	466	4	capital	capital	NOUN
faba-260	466	5	intensity	intensity	NOUN
faba-260	466	6	,	,	PUNCT
faba-260	466	7	leverage	leverage	NOUN
faba-260	466	8	,	,	PUNCT
faba-260	466	9	profitability	profitability	NOUN
faba-260	466	10	,	,	PUNCT
faba-260	466	11	and	and	CCONJ
faba-260	466	12	corporate	corporate	ADJ
faba-260	466	13	social	social	ADJ
faba-260	466	14	responsibility	responsibility	NOUN
faba-260	466	15	on	on	ADP
faba-260	466	16	tax	tax	NOUN
faba-260	466	17	avoidance	avoidance	NOUN
faba-260	466	18	with	with	ADP
faba-260	466	19	firm	firm	ADJ
faba-260	466	20	size	size	NOUN
faba-260	466	21	as	as	ADP
faba-260	466	22	a	a	DET
faba-260	466	23	moderating	moderate	VERB
faba-260	466	24	variable	variable	NOUN
faba-260	466	25	.	.	PUNCT
faba-260	467	1	asian	asian	ADJ
faba-260	467	2	journal	journal	PROPN
faba-260	467	3	of	of	ADP
faba-260	467	4	economics	economic	NOUN
faba-260	467	5	,	,	PUNCT
faba-260	467	6	business	business	NOUN
faba-260	467	7	and	and	CCONJ
faba-260	467	8	accounting	accounting	NOUN
faba-260	467	9	,	,	PUNCT
faba-260	467	10	24(5	24(5	NUM
faba-260	467	11	):	):	PUNCT
faba-260	467	12	433–442	433–442	NUM
faba-260	467	13	.	.	PUNCT
faba-260	468	1	https://doi.org/10.9734/ajeba/2024/v24i51320	https://doi.org/10.9734/ajeba/2024/v24i51320	NOUN
faba-260	468	2	ulinuha	ulinuha	PROPN
faba-260	468	3	,	,	PUNCT
faba-260	468	4	d.	d.	PROPN
faba-260	468	5	,	,	PUNCT
faba-260	468	6	and	and	CCONJ
faba-260	468	7	n.	n.	PROPN
faba-260	468	8	nurdin	nurdin	PROPN
faba-260	468	9	.	.	PUNCT
faba-260	468	10	2024	2024	NUM
faba-260	468	11	.	.	PUNCT
faba-260	469	1	capital	capital	NOUN
faba-260	469	2	intensity	intensity	NOUN
faba-260	469	3	and	and	CCONJ
faba-260	469	4	tax	tax	NOUN
faba-260	469	5	avoidance	avoidance	NOUN
faba-260	469	6	:	:	PUNCT
faba-260	469	7	the	the	DET
faba-260	469	8	moderating	moderate	VERB
faba-260	469	9	role	role	NOUN
faba-260	469	10	of	of	ADP
faba-260	469	11	firm	firm	ADJ
faba-260	469	12	size	size	NOUN
faba-260	469	13	.	.	PUNCT
faba-260	470	1	journal	journal	NOUN
faba-260	470	2	of	of	ADP
faba-260	470	3	business	business	NOUN
faba-260	470	4	and	and	CCONJ
faba-260	470	5	taxation	taxation	NOUN
faba-260	470	6	,	,	PUNCT
faba-260	470	7	8(2	8(2	NUM
faba-260	470	8	):	):	PUNCT
faba-260	470	9	132	132	NUM
faba-260	470	10	-	-	SYM
faba-260	470	11	145	145	NUM
faba-260	470	12	.	.	PUNCT
faba-260	471	1	wardila	wardila	PROPN
faba-260	471	2	,	,	PUNCT
faba-260	471	3	a.	a.	NOUN
faba-260	471	4	,	,	PUNCT
faba-260	471	5	m.	m.	PROPN
faba-260	471	6	maemunah	maemunah	PROPN
faba-260	471	7	,	,	PUNCT
faba-260	471	8	c.	c.	PROPN
faba-260	471	9	lukita	lukita	PROPN
faba-260	471	10	,	,	PUNCT
faba-260	471	11	w.s	w.s	PROPN
faba-260	471	12	.	.	PROPN
faba-260	471	13	aji	aji	PROPN
faba-260	471	14	,	,	PUNCT
faba-260	471	15	d.	d.	PROPN
faba-260	471	16	mulyadi	mulyadi	PROPN
faba-260	471	17	,	,	PUNCT
faba-260	471	18	d	d	X
faba-260	471	19	purwandari	purwandari	NOUN
faba-260	471	20	,	,	PUNCT
faba-260	471	21	s.	s.	PROPN
faba-260	471	22	elvika	elvika	PROPN
faba-260	471	23	,	,	PUNCT
faba-260	471	24	k.maula	k.maula	PROPN
faba-260	471	25	,	,	PUNCT
faba-260	471	26	m.n	m.n	PROPN
faba-260	471	27	.	.	PROPN
faba-260	471	28	munir	munir	PROPN
faba-260	471	29	,	,	PUNCT
faba-260	471	30	b.	b.	PROPN
faba-260	471	31	rismayadi	rismayadi	PROPN
faba-260	471	32	,	,	PUNCT
faba-260	471	33	yanti	yanti	PROPN
faba-260	471	34	,	,	PUNCT
faba-260	471	35	e.	e.	PROPN
faba-260	471	36	mutiara	mutiara	PROPN
faba-260	471	37	,	,	PUNCT
faba-260	471	38	pasha	pasha	PROPN
faba-260	471	39	,	,	PUNCT
faba-260	471	40	m.	m.	NOUN
faba-260	471	41	rafly	rafly	PROPN
faba-260	471	42	,	,	PUNCT
faba-260	471	43	agustina	agustina	PROPN
faba-260	471	44	,	,	PUNCT
faba-260	471	45	p.n	p.n	PROPN
faba-260	471	46	.	.	PROPN
faba-260	471	47	nurevri	nurevri	PROPN
faba-260	471	48	,	,	PUNCT
faba-260	471	49	l.	l.	PROPN
faba-260	471	50	lasmini	lasmini	PROPN
faba-260	471	51	,	,	PUNCT
faba-260	471	52	syamsiah	syamsiah	NOUN
faba-260	471	53	,	,	PUNCT
faba-260	471	54	a.	a.	NOUN
faba-260	471	55	nur	nur	PROPN
faba-260	471	56	,	,	PUNCT
faba-260	471	57	i.	i.	PROPN
faba-260	471	58	chandra	chandra	PROPN
faba-260	471	59	,	,	PUNCT
faba-260	471	60	subagyo	subagyo	NOUN
faba-260	471	61	,	,	PUNCT
faba-260	471	62	and	and	CCONJ
faba-260	471	63	d.	d.	PROPN
faba-260	471	64	fredrica	fredrica	PROPN
faba-260	471	65	.	.	PUNCT
faba-260	472	1	2023	2023	NUM
faba-260	472	2	.	.	PUNCT
faba-260	473	1	membedah	membedah	PROPN
faba-260	473	2	kemampuan	kemampuan	PROPN
faba-260	473	3	manusia	manusia	PROPN
faba-260	473	4	dalam	dalam	PROPN
faba-260	473	5	meraih	meraih	VERB
faba-260	473	6	mimpi	mimpi	NOUN
faba-260	473	7	 	 	SPACE
faba-260	473	8	:	:	PUNCT
faba-260	473	9	kemampuan	kemampuan	PROPN
faba-260	473	10	mengendalikan	mengendalikan	PROPN
faba-260	473	11	dan	dan	PROPN
faba-260	473	12	menggunakan	menggunakan	PROPN
faba-260	473	13	sumber	sumber	PROPN
faba-260	473	14	daya	daya	PROPN
faba-260	474	1	[	[	X
faba-260	474	2	dissecting	dissect	VERB
faba-260	474	3	human	human	ADJ
faba-260	474	4	ability	ability	NOUN
faba-260	474	5	to	to	PART
faba-260	474	6	achieve	achieve	VERB
faba-260	474	7	dreams	dream	NOUN
faba-260	474	8	:	:	PUNCT
faba-260	474	9	the	the	DET
faba-260	474	10	ability	ability	NOUN
faba-260	474	11	to	to	PART
faba-260	474	12	control	control	VERB
faba-260	474	13	and	and	CCONJ
faba-260	474	14	use	use	VERB
faba-260	474	15	resources	resource	NOUN
faba-260	474	16	]	]	PUNCT
faba-260	474	17	.	.	PUNCT
faba-260	475	1	penerbit	penerbit	PROPN
faba-260	475	2	peneleh	peneleh	NOUN
faba-260	476	1	[	[	X
faba-260	476	2	peneleh	peneleh	NOUN
faba-260	476	3	publisher	publisher	NOUN
faba-260	476	4	]	]	PUNCT
faba-260	476	5	zoebar	zoebar	PROPN
faba-260	476	6	,	,	PUNCT
faba-260	476	7	m.	m.	NOUN
faba-260	476	8	k.	k.	PROPN
faba-260	476	9	y.	y.	PROPN
faba-260	476	10	,	,	PUNCT
faba-260	476	11	and	and	CCONJ
faba-260	476	12	d.	d.	PROPN
faba-260	476	13	miftah	miftah	PROPN
faba-260	476	14	.	.	PUNCT
faba-260	477	1	2020	2020	NUM
faba-260	477	2	.	.	PUNCT
faba-260	478	1	pengaruh	pengaruh	VERB
faba-260	478	2	corporate	corporate	ADJ
faba-260	478	3	social	social	ADJ
faba-260	478	4	responsibility	responsibility	NOUN
faba-260	478	5	,	,	PUNCT
faba-260	478	6	capital	capital	NOUN
faba-260	478	7	intensity	intensity	NOUN
faba-260	478	8	dan	dan	PROPN
faba-260	478	9	kualitas	kualitas	PROPN
faba-260	478	10	audit	audit	PROPN
faba-260	478	11	terhadap	terhadap	PROPN
faba-260	478	12	penghindaran	penghindaran	VERB
faba-260	478	13	pajak	pajak	ADV
faba-260	479	1	[	[	X
faba-260	479	2	the	the	DET
faba-260	479	3	influence	influence	NOUN
faba-260	479	4	of	of	ADP
faba-260	479	5	corporate	corporate	ADJ
faba-260	479	6	social	social	ADJ
faba-260	479	7	responsibility	responsibility	NOUN
faba-260	479	8	,	,	PUNCT
faba-260	479	9	capital	capital	NOUN
faba-260	479	10	intensity	intensity	NOUN
faba-260	479	11	and	and	CCONJ
faba-260	479	12	audit	audit	NOUN
faba-260	479	13	quality	quality	NOUN
faba-260	479	14	on	on	ADP
faba-260	479	15	tax	tax	NOUN
faba-260	479	16	avoidance	avoidance	NOUN
faba-260	479	17	]	]	PUNCT
faba-260	479	18	.	.	PUNCT
faba-260	480	1	jurnal	jurnal	ADJ
faba-260	480	2	magister	magister	PROPN
faba-260	480	3	akuntansi	akuntansi	PROPN
faba-260	480	4	trisakti	trisakti	PROPN
faba-260	481	1	[	[	X
faba-260	481	2	trisakti	trisakti	ADJ
faba-260	481	3	accounting	accounting	NOUN
faba-260	481	4	masters	master	NOUN
faba-260	481	5	journal	journal	PROPN
faba-260	481	6	]	]	X
faba-260	481	7	,	,	PUNCT
faba-260	481	8	7(1	7(1	NUM
faba-260	481	9	):	):	PUNCT
faba-260	481	10	25–40	25–40	NUM
faba-260	481	11	appendix	appendix	VERB
faba-260	481	12	1	1	NUM
faba-260	481	13	–	–	PUNCT
faba-260	481	14	list	list	NOUN
faba-260	481	15	of	of	ADP
faba-260	481	16	sampled	sample	VERB
faba-260	481	17	companies	company	NOUN
faba-260	481	18	this	this	DET
faba-260	481	19	study	study	NOUN
faba-260	481	20	analyzed	analyze	VERB
faba-260	481	21	18	18	NUM
faba-260	481	22	energy	energy	NOUN
faba-260	481	23	sector	sector	NOUN
faba-260	481	24	companies	company	NOUN
faba-260	481	25	listed	list	VERB
faba-260	481	26	on	on	ADP
faba-260	481	27	the	the	DET
faba-260	481	28	indonesia	indonesia	PROPN
faba-260	481	29	stock	stock	PROPN
faba-260	481	30	exchange	exchange	PROPN
faba-260	481	31	(	(	PUNCT
faba-260	481	32	idx	idx	PROPN
faba-260	481	33	)	)	PUNCT
faba-260	481	34	during	during	ADP
faba-260	481	35	the	the	DET
faba-260	481	36	2021–2023	2021–2023	NUM
faba-260	481	37	period	period	NOUN
faba-260	481	38	.	.	PUNCT
faba-260	482	1	the	the	DET
faba-260	482	2	companies	company	NOUN
faba-260	482	3	selected	select	VERB
faba-260	482	4	using	use	VERB
faba-260	482	5	purposive	purposive	ADJ
faba-260	482	6	sampling	sampling	NOUN
faba-260	482	7	are	be	AUX
faba-260	482	8	listed	list	VERB
faba-260	482	9	below	below	ADP
faba-260	482	10	:	:	PUNCT
faba-260	482	11	no	no	INTJ
faba-260	482	12	.	.	PUNCT
faba-260	482	13	company	company	NOUN
faba-260	482	14	code	code	NOUN
faba-260	482	15	company	company	NOUN
faba-260	482	16	name	name	VERB
faba-260	482	17	1	1	NUM
faba-260	482	18	abmm	abmm	NOUN
faba-260	482	19	pt	pt	PROPN
faba-260	482	20	abm	abm	PROPN
faba-260	482	21	investama	investama	PROPN
faba-260	482	22	tbk	tbk	PROPN
faba-260	482	23	2	2	NUM
faba-260	482	24	adro	adro	NOUN
faba-260	482	25	pt	pt	X
faba-260	482	26	adaro	adaro	NOUN
faba-260	482	27	energy	energy	NOUN
faba-260	482	28	indonesia	indonesia	PROPN
faba-260	482	29	tbk	tbk	PROPN
faba-260	482	30	3	3	NUM
faba-260	482	31	akra	akra	NOUN
faba-260	482	32	pt	pt	PROPN
faba-260	482	33	akr	akr	PROPN
faba-260	482	34	corporindo	corporindo	PROPN
faba-260	482	35	tbk	tbk	PROPN
faba-260	482	36	4	4	NUM
faba-260	482	37	bess	bess	PROPN
faba-260	482	38	pt	pt	PROPN
faba-260	482	39	batulicin	batulicin	PROPN
faba-260	482	40	nusantara	nusantara	PROPN
faba-260	482	41	maritim	maritim	NOUN
faba-260	482	42	tbk	tbk	PROPN
faba-260	482	43	5	5	NUM
faba-260	482	44	bssr	bssr	PROPN
faba-260	482	45	pt	pt	PROPN
faba-260	482	46	baramulti	baramulti	PROPN
faba-260	482	47	suksessarana	suksessarana	PROPN
faba-260	482	48	tbk	tbk	PROPN
faba-260	482	49	6	6	NUM
faba-260	482	50	byan	byan	ADJ
faba-260	482	51	pt	pt	NOUN
faba-260	482	52	bayan	bayan	PROPN
faba-260	482	53	resources	resource	NOUN
faba-260	482	54	tbk	tbk	VERB
faba-260	482	55	7	7	NUM
faba-260	482	56	gems	gem	NOUN
faba-260	482	57	pt	pt	X
faba-260	482	58	golden	golden	ADJ
faba-260	482	59	energy	energy	NOUN
faba-260	482	60	mines	mine	NOUN
faba-260	482	61	tbk	tbk	VERB
faba-260	482	62	8	8	NUM
faba-260	482	63	hrum	hrum	NOUN
faba-260	482	64	pt	pt	PROPN
faba-260	482	65	harum	harum	PROPN
faba-260	482	66	energy	energy	PROPN
faba-260	482	67	tbk	tbk	PROPN
faba-260	482	68	9	9	NUM
faba-260	482	69	itmg	itmg	NOUN
faba-260	482	70	pt	pt	PROPN
faba-260	482	71	indo	indo	NOUN
faba-260	482	72	tambangraya	tambangraya	PROPN
faba-260	482	73	megah	megah	PROPN
faba-260	482	74	tbk	tbk	PROPN
faba-260	482	75	10	10	NUM
faba-260	482	76	mbss	mbss	NOUN
faba-260	482	77	pt	pt	NOUN
faba-260	482	78	mitrabahtera	mitrabahtera	NOUN
faba-260	482	79	segara	segara	PROPN
faba-260	482	80	sejati	sejati	PROPN
faba-260	482	81	tbk	tbk	PROPN
faba-260	482	82	11	11	NUM
faba-260	482	83	pgas	pgas	PROPN
faba-260	482	84	pt	pt	PROPN
faba-260	482	85	perusahaan	perusahaan	PROPN
faba-260	482	86	gas	gas	PROPN
faba-260	482	87	negara	negara	PROPN
faba-260	482	88	tbk	tbk	PROPN
faba-260	482	89	12	12	NUM
faba-260	482	90	pssi	pssi	ADJ
faba-260	482	91	pt	pt	X
faba-260	482	92	pelita	pelita	PROPN
faba-260	482	93	samudera	samudera	PROPN
faba-260	482	94	shipping	ship	VERB
faba-260	482	95	tbk	tbk	PROPN
faba-260	482	96	13	13	NUM
faba-260	482	97	ptba	ptba	NOUN
faba-260	482	98	pt	pt	NOUN
faba-260	482	99	bukit	bukit	PROPN
faba-260	482	100	asam	asam	PROPN
faba-260	482	101	tbk	tbk	PROPN
faba-260	482	102	14	14	NUM
faba-260	482	103	ship	ship	NOUN
faba-260	482	104	pt	pt	NOUN
faba-260	482	105	sillo	sillo	NOUN
faba-260	482	106	maritime	maritime	NOUN
faba-260	482	107	perdana	perdana	PROPN
faba-260	482	108	tbk	tbk	VERB
faba-260	482	109	15	15	NUM
faba-260	482	110	smmt	smmt	PROPN
faba-260	482	111	pt	pt	PROPN
faba-260	482	112	golden	golden	PROPN
faba-260	482	113	eagle	eagle	PROPN
faba-260	482	114	energy	energy	PROPN
faba-260	482	115	tbk	tbk	PROPN
faba-260	482	116	16	16	NUM
faba-260	482	117	tcpi	tcpi	NOUN
faba-260	482	118	pt	pt	X
faba-260	482	119	transcoal	transcoal	PROPN
faba-260	482	120	pacific	pacific	PROPN
faba-260	482	121	tbk	tbk	PROPN
faba-260	482	122	17	17	NUM
faba-260	482	123	tebe	tebe	PROPN
faba-260	482	124	pt	pt	PROPN
faba-260	482	125	dana	dana	PROPN
faba-260	482	126	brata	brata	PROPN
faba-260	482	127	luhur	luhur	PROPN
faba-260	482	128	tbk	tbk	PROPN
faba-260	482	129	18	18	NUM
faba-260	482	130	toba	toba	PROPN
faba-260	482	131	pt	pt	PROPN
faba-260	482	132	tbs	tbs	PROPN
faba-260	482	133	energi	energi	NOUN
faba-260	482	134	utama	utama	PROPN
faba-260	482	135	tbk	tbk	PROPN
faba-260	482	136	https://doi.org/10.1016/j.accfor.2009.02.003	https://doi.org/10.1016/j.accfor.2009.02.003	ADJ
faba-260	482	137	https://doi.org/10.5465/amr.1995.9508080331	https://doi.org/10.5465/amr.1995.9508080331	NOUN
faba-260	482	138	https://doi.org/10.9734/ajeba/2024/v24i51320	https://doi.org/10.9734/ajeba/2024/v24i51320	NOUN