id	sid	tid	token	lemma	pos
gujaf-178	1	1	gusau	gusau	PROPN
gujaf-178	1	2	journal	journal	NOUN
gujaf-178	1	3	of	of	ADP
gujaf-178	1	4	accounting	accounting	NOUN
gujaf-178	1	5	and	and	CCONJ
gujaf-178	1	6	finance	finance	NOUN
gujaf-178	1	7	,	,	PUNCT
gujaf-178	1	8	vol	vol	NOUN
gujaf-178	1	9	.	.	PROPN
gujaf-178	1	10	3	3	NUM
gujaf-178	1	11	,	,	PUNCT
gujaf-178	1	12	issue	issue	NOUN
gujaf-178	1	13	3	3	NUM
gujaf-178	1	14	,	,	PUNCT
gujaf-178	1	15	october	october	PROPN
gujaf-178	1	16	,	,	PUNCT
gujaf-178	1	17	2022	2022	NUM
gujaf-178	1	18	i	i	PRON
gujaf-178	1	19	gusau	gusau	PROPN
gujaf-178	1	20	journal	journal	PROPN
gujaf-178	1	21	of	of	ADP
gujaf-178	1	22	accounting	accounting	NOUN
gujaf-178	1	23	and	and	CCONJ
gujaf-178	1	24	finance	finance	NOUN
gujaf-178	1	25	(	(	PUNCT
gujaf-178	1	26	gujaf	gujaf	NOUN
gujaf-178	1	27	)	)	PUNCT
gujaf-178	1	28	vol	vol	NOUN
gujaf-178	1	29	.	.	NOUN
gujaf-178	1	30	3	3	NUM
gujaf-178	1	31	issue	issue	NOUN
gujaf-178	1	32	3	3	NUM
gujaf-178	1	33	,	,	PUNCT
gujaf-178	1	34	october	october	PROPN
gujaf-178	1	35	,	,	PUNCT
gujaf-178	1	36	2022	2022	NUM
gujaf-178	1	37	issn	issn	NOUN
gujaf-178	1	38	:	:	PUNCT
gujaf-178	1	39	2756	2756	NUM
gujaf-178	1	40	-	-	PUNCT
gujaf-178	1	41	665x	665x	NOUN
gujaf-178	1	42	a	a	DET
gujaf-178	1	43	publication	publication	NOUN
gujaf-178	1	44	of	of	ADP
gujaf-178	1	45	department	department	NOUN
gujaf-178	1	46	of	of	ADP
gujaf-178	1	47	accounting	accounting	NOUN
gujaf-178	1	48	and	and	CCONJ
gujaf-178	1	49	finance	finance	NOUN
gujaf-178	1	50	,	,	PUNCT
gujaf-178	1	51	faculty	faculty	NOUN
gujaf-178	1	52	of	of	ADP
gujaf-178	1	53	management	management	NOUN
gujaf-178	1	54	and	and	CCONJ
gujaf-178	1	55	social	social	ADJ
gujaf-178	1	56	sciences	science	NOUN
gujaf-178	1	57	,	,	PUNCT
gujaf-178	1	58	federal	federal	ADJ
gujaf-178	1	59	university	university	NOUN
gujaf-178	1	60	gusau	gusau	NOUN
gujaf-178	1	61	,	,	PUNCT
gujaf-178	1	62	zamfara	zamfara	PROPN
gujaf-178	1	63	state	state	PROPN
gujaf-178	1	64	-nigeria	-nigeria	PROPN
gujaf-178	1	65	©	©	PROPN
gujaf-178	1	66	department	department	NOUN
gujaf-178	1	67	of	of	ADP
gujaf-178	1	68	accounting	accounting	NOUN
gujaf-178	1	69	and	and	CCONJ
gujaf-178	1	70	finance	finance	NOUN
gujaf-178	1	71	vol	vol	NOUN
gujaf-178	1	72	.	.	PUNCT
gujaf-178	2	1	3	3	NUM
gujaf-178	2	2	issue	issue	NOUN
gujaf-178	2	3	3	3	NUM
gujaf-178	2	4	october	october	PROPN
gujaf-178	2	5	,	,	PUNCT
gujaf-178	2	6	2022	2022	NUM
gujaf-178	2	7	issn	issn	VERB
gujaf-178	2	8	:	:	PUNCT
gujaf-178	2	9	2756	2756	NUM
gujaf-178	2	10	-	-	PUNCT
gujaf-178	2	11	665x	665x	NOUN
gujaf-178	2	12	gusau	gusau	ADJ
gujaf-178	2	13	journal	journal	NOUN
gujaf-178	2	14	of	of	ADP
gujaf-178	2	15	accounting	accounting	NOUN
gujaf-178	2	16	and	and	CCONJ
gujaf-178	2	17	finance	finance	NOUN
gujaf-178	2	18	,	,	PUNCT
gujaf-178	2	19	vol	vol	NOUN
gujaf-178	2	20	.	.	PROPN
gujaf-178	2	21	3	3	NUM
gujaf-178	2	22	,	,	PUNCT
gujaf-178	2	23	issue	issue	NOUN
gujaf-178	2	24	3	3	NUM
gujaf-178	2	25	,	,	PUNCT
gujaf-178	2	26	october	october	PROPN
gujaf-178	2	27	,	,	PUNCT
gujaf-178	2	28	2022	2022	NUM
gujaf-178	2	29	ii	ii	PROPN
gujaf-178	2	30	a	a	DET
gujaf-178	2	31	publication	publication	NOUN
gujaf-178	2	32	of	of	ADP
gujaf-178	2	33	department	department	NOUN
gujaf-178	2	34	of	of	ADP
gujaf-178	2	35	accounting	accounting	NOUN
gujaf-178	2	36	and	and	CCONJ
gujaf-178	2	37	finance	finance	NOUN
gujaf-178	2	38	,	,	PUNCT
gujaf-178	2	39	faculty	faculty	NOUN
gujaf-178	2	40	of	of	ADP
gujaf-178	2	41	management	management	NOUN
gujaf-178	2	42	and	and	CCONJ
gujaf-178	2	43	social	social	ADJ
gujaf-178	2	44	sciences	science	NOUN
gujaf-178	2	45	,	,	PUNCT
gujaf-178	2	46	federal	federal	ADJ
gujaf-178	2	47	university	university	NOUN
gujaf-178	2	48	gusau	gusau	NOUN
gujaf-178	2	49	,	,	PUNCT
gujaf-178	2	50	zamfara	zamfara	PROPN
gujaf-178	2	51	state	state	NOUN
gujaf-178	2	52	-nigeria	-nigeria	PROPN
gujaf-178	2	53	all	all	DET
gujaf-178	2	54	rights	right	NOUN
gujaf-178	2	55	reserved	reserve	VERB
gujaf-178	2	56	except	except	SCONJ
gujaf-178	2	57	for	for	ADP
gujaf-178	2	58	academic	academic	ADJ
gujaf-178	2	59	purposes	purpose	NOUN
gujaf-178	2	60	no	no	DET
gujaf-178	2	61	part	part	NOUN
gujaf-178	2	62	or	or	CCONJ
gujaf-178	2	63	whole	whole	NOUN
gujaf-178	2	64	of	of	ADP
gujaf-178	2	65	this	this	DET
gujaf-178	2	66	publication	publication	NOUN
gujaf-178	2	67	is	be	AUX
gujaf-178	2	68	allowed	allow	VERB
gujaf-178	2	69	to	to	PART
gujaf-178	2	70	be	be	AUX
gujaf-178	2	71	reproduced	reproduce	VERB
gujaf-178	2	72	,	,	PUNCT
gujaf-178	2	73	stored	store	VERB
gujaf-178	2	74	in	in	ADP
gujaf-178	2	75	a	a	DET
gujaf-178	2	76	retrieval	retrieval	NOUN
gujaf-178	2	77	system	system	NOUN
gujaf-178	2	78	or	or	CCONJ
gujaf-178	2	79	transmitted	transmit	VERB
gujaf-178	2	80	in	in	ADP
gujaf-178	2	81	any	any	DET
gujaf-178	2	82	form	form	NOUN
gujaf-178	2	83	or	or	CCONJ
gujaf-178	2	84	by	by	ADP
gujaf-178	2	85	any	any	DET
gujaf-178	2	86	means	mean	NOUN
gujaf-178	2	87	be	be	AUX
gujaf-178	2	88	it	it	PRON
gujaf-178	2	89	mechanical	mechanical	ADJ
gujaf-178	2	90	,	,	PUNCT
gujaf-178	2	91	electrical	electrical	ADJ
gujaf-178	2	92	,	,	PUNCT
gujaf-178	2	93	photocopying	photocopying	NOUN
gujaf-178	2	94	,	,	PUNCT
gujaf-178	2	95	recording	recording	NOUN
gujaf-178	2	96	or	or	CCONJ
gujaf-178	2	97	otherwise	otherwise	ADV
gujaf-178	2	98	,	,	PUNCT
gujaf-178	2	99	without	without	ADP
gujaf-178	2	100	prior	prior	ADJ
gujaf-178	2	101	permission	permission	NOUN
gujaf-178	2	102	of	of	ADP
gujaf-178	2	103	the	the	DET
gujaf-178	2	104	copyright	copyright	NOUN
gujaf-178	2	105	owner	owner	NOUN
gujaf-178	2	106	.	.	PUNCT
gujaf-178	3	1	published	publish	VERB
gujaf-178	3	2	and	and	CCONJ
gujaf-178	3	3	printed	print	VERB
gujaf-178	3	4	by	by	ADP
gujaf-178	3	5	:	:	PUNCT
gujaf-178	3	6	ahmadu	ahmadu	PROPN
gujaf-178	3	7	bello	bello	PROPN
gujaf-178	3	8	university	university	PROPN
gujaf-178	3	9	press	press	NOUN
gujaf-178	3	10	limited	limit	VERB
gujaf-178	3	11	,	,	PUNCT
gujaf-178	3	12	zaria	zaria	PROPN
gujaf-178	3	13	kaduna	kaduna	PROPN
gujaf-178	3	14	state	state	PROPN
gujaf-178	3	15	,	,	PUNCT
gujaf-178	3	16	nigeria	nigeria	PROPN
gujaf-178	3	17	.	.	PUNCT
gujaf-178	4	1	tel	tel	ADP
gujaf-178	4	2	:	:	PUNCT
gujaf-178	4	3	08065949711	08065949711	NUM
gujaf-178	4	4	,	,	PUNCT
gujaf-178	4	5	069	069	NUM
gujaf-178	4	6	-	-	SYM
gujaf-178	4	7	879121	879121	NUM
gujaf-178	4	8	e	e	NOUN
gujaf-178	4	9	-	-	NOUN
gujaf-178	4	10	mail	mail	NOUN
gujaf-178	4	11	:	:	PUNCT
gujaf-178	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-178	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-178	5	1	website	website	NOUN
gujaf-178	5	2	:	:	PUNCT
gujaf-178	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-178	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-178	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-178	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-178	5	7	gusau	gusau	ADJ
gujaf-178	5	8	journal	journal	NOUN
gujaf-178	5	9	of	of	ADP
gujaf-178	5	10	accounting	accounting	NOUN
gujaf-178	5	11	and	and	CCONJ
gujaf-178	5	12	finance	finance	NOUN
gujaf-178	5	13	,	,	PUNCT
gujaf-178	5	14	vol	vol	NOUN
gujaf-178	5	15	.	.	PROPN
gujaf-178	5	16	3	3	NUM
gujaf-178	5	17	,	,	PUNCT
gujaf-178	5	18	issue	issue	NOUN
gujaf-178	5	19	3	3	NUM
gujaf-178	5	20	,	,	PUNCT
gujaf-178	5	21	october	october	PROPN
gujaf-178	5	22	,	,	PUNCT
gujaf-178	5	23	2022	2022	NUM
gujaf-178	5	24	iii	iii	NUM
gujaf-178	5	25	editorial	editorial	PROPN
gujaf-178	5	26	board	board	NOUN
gujaf-178	5	27	editor	editor	NOUN
gujaf-178	5	28	-	-	PUNCT
gujaf-178	5	29	in	in	ADP
gujaf-178	5	30	-	-	PUNCT
gujaf-178	5	31	chief	chief	NOUN
gujaf-178	5	32	:	:	PUNCT
gujaf-178	5	33	prof	prof	PROPN
gujaf-178	5	34	.	.	PUNCT
gujaf-178	5	35	shehu	shehu	PROPN
gujaf-178	5	36	usman	usman	PROPN
gujaf-178	5	37	hassan	hassan	PROPN
gujaf-178	5	38	department	department	PROPN
gujaf-178	5	39	of	of	ADP
gujaf-178	5	40	accounting	accounting	PROPN
gujaf-178	5	41	,	,	PUNCT
gujaf-178	5	42	federal	federal	ADJ
gujaf-178	5	43	university	university	PROPN
gujaf-178	5	44	of	of	ADP
gujaf-178	5	45	kashere	kashere	PROPN
gujaf-178	5	46	,	,	PUNCT
gujaf-178	5	47	gombe	gombe	ADJ
gujaf-178	5	48	state	state	NOUN
gujaf-178	5	49	.	.	PUNCT
gujaf-178	6	1	associate	associate	NOUN
gujaf-178	6	2	editor	editor	NOUN
gujaf-178	6	3	:	:	PUNCT
gujaf-178	6	4	dr	dr	PROPN
gujaf-178	6	5	.	.	PROPN
gujaf-178	6	6	muhammad	muhammad	PROPN
gujaf-178	6	7	mustapha	mustapha	PROPN
gujaf-178	6	8	bagudo	bagudo	PROPN
gujaf-178	6	9	department	department	PROPN
gujaf-178	6	10	of	of	ADP
gujaf-178	6	11	accounting	accounting	PROPN
gujaf-178	6	12	,	,	PUNCT
gujaf-178	6	13	ahmadu	ahmadu	PROPN
gujaf-178	6	14	bello	bello	PROPN
gujaf-178	6	15	university	university	PROPN
gujaf-178	6	16	zaria	zaria	PROPN
gujaf-178	6	17	,	,	PUNCT
gujaf-178	6	18	kaduna	kaduna	PROPN
gujaf-178	6	19	state	state	PROPN
gujaf-178	6	20	.	.	PUNCT
gujaf-178	7	1	managing	manage	VERB
gujaf-178	7	2	editor	editor	NOUN
gujaf-178	7	3	:	:	PUNCT
gujaf-178	7	4	umar	umar	PROPN
gujaf-178	7	5	farouk	farouk	PROPN
gujaf-178	7	6	abdulkarim	abdulkarim	PROPN
gujaf-178	7	7	department	department	PROPN
gujaf-178	7	8	of	of	ADP
gujaf-178	7	9	accounting	accounting	NOUN
gujaf-178	7	10	and	and	CCONJ
gujaf-178	7	11	finance	finance	NOUN
gujaf-178	7	12	,	,	PUNCT
gujaf-178	7	13	federal	federal	ADJ
gujaf-178	7	14	university	university	NOUN
gujaf-178	7	15	gusau	gusau	PROPN
gujaf-178	7	16	,	,	PUNCT
gujaf-178	7	17	zamfara	zamfara	PROPN
gujaf-178	7	18	state	state	PROPN
gujaf-178	7	19	.	.	PUNCT
gujaf-178	8	1	editorial	editorial	PROPN
gujaf-178	8	2	board	board	NOUN
gujaf-178	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-178	8	4	modu	modu	PROPN
gujaf-178	8	5	kumshe	kumshe	PROPN
gujaf-178	8	6	department	department	PROPN
gujaf-178	8	7	of	of	ADP
gujaf-178	8	8	accounting	accounting	PROPN
gujaf-178	8	9	,	,	PUNCT
gujaf-178	8	10	university	university	NOUN
gujaf-178	8	11	of	of	ADP
gujaf-178	8	12	maiduguri	maiduguri	PROPN
gujaf-178	8	13	,	,	PUNCT
gujaf-178	8	14	borno	borno	PROPN
gujaf-178	8	15	state	state	PROPN
gujaf-178	8	16	.	.	PUNCT
gujaf-178	9	1	prof	prof	PROPN
gujaf-178	9	2	ugochukwu	ugochukwu	PROPN
gujaf-178	9	3	c.	c.	PROPN
gujaf-178	9	4	nzewi	nzewi	VERB
gujaf-178	9	5	department	department	PROPN
gujaf-178	9	6	of	of	ADP
gujaf-178	9	7	accounting	accounting	PROPN
gujaf-178	9	8	,	,	PUNCT
gujaf-178	9	9	paul	paul	PROPN
gujaf-178	9	10	university	university	PROPN
gujaf-178	9	11	awka	awka	NOUN
gujaf-178	9	12	,	,	PUNCT
gujaf-178	9	13	anambra	anambra	PROPN
gujaf-178	9	14	state	state	PROPN
gujaf-178	9	15	.	.	PUNCT
gujaf-178	10	1	prof	prof	PROPN
gujaf-178	10	2	kabir	kabir	PROPN
gujaf-178	10	3	tahir	tahir	PROPN
gujaf-178	10	4	hamid	hamid	PROPN
gujaf-178	10	5	department	department	PROPN
gujaf-178	10	6	of	of	ADP
gujaf-178	10	7	accounting	accounting	PROPN
gujaf-178	10	8	,	,	PUNCT
gujaf-178	10	9	bayero	bayero	PROPN
gujaf-178	10	10	university	university	PROPN
gujaf-178	10	11	,	,	PUNCT
gujaf-178	10	12	kano	kano	PROPN
gujaf-178	10	13	,	,	PUNCT
gujaf-178	10	14	kano	kano	PROPN
gujaf-178	10	15	state	state	PROPN
gujaf-178	10	16	.	.	PUNCT
gujaf-178	11	1	prof	prof	PROPN
gujaf-178	11	2	.	.	PUNCT
gujaf-178	12	1	ekoja	ekoja	PROPN
gujaf-178	12	2	b.	b.	PROPN
gujaf-178	12	3	ekoja	ekoja	PROPN
gujaf-178	12	4	department	department	PROPN
gujaf-178	12	5	of	of	ADP
gujaf-178	12	6	accounting	accounting	PROPN
gujaf-178	12	7	,	,	PUNCT
gujaf-178	12	8	university	university	PROPN
gujaf-178	12	9	of	of	ADP
gujaf-178	12	10	jos	jos	PROPN
gujaf-178	12	11	.	.	PROPN
gujaf-178	12	12	prof	prof	PROPN
gujaf-178	12	13	.	.	PUNCT
gujaf-178	13	1	clifford	clifford	PROPN
gujaf-178	13	2	ofurum	ofurum	PROPN
gujaf-178	13	3	department	department	PROPN
gujaf-178	13	4	of	of	ADP
gujaf-178	13	5	accounting	accounting	PROPN
gujaf-178	13	6	,	,	PUNCT
gujaf-178	13	7	university	university	NOUN
gujaf-178	13	8	of	of	ADP
gujaf-178	13	9	portharcourt	portharcourt	PROPN
gujaf-178	13	10	,	,	PUNCT
gujaf-178	13	11	rivers	river	NOUN
gujaf-178	13	12	state	state	PROPN
gujaf-178	13	13	.	.	PUNCT
gujaf-178	14	1	prof	prof	PROPN
gujaf-178	14	2	.	.	PUNCT
gujaf-178	15	1	ahmad	ahmad	PROPN
gujaf-178	15	2	bello	bello	PROPN
gujaf-178	15	3	dogarawa	dogarawa	PROPN
gujaf-178	15	4	department	department	PROPN
gujaf-178	15	5	of	of	ADP
gujaf-178	15	6	accounting	accounting	NOUN
gujaf-178	15	7	,	,	PUNCT
gujaf-178	15	8	ahmadu	ahmadu	PROPN
gujaf-178	15	9	bello	bello	PROPN
gujaf-178	15	10	university	university	PROPN
gujaf-178	15	11	zaria	zaria	PROPN
gujaf-178	15	12	.	.	PUNCT
gujaf-178	16	1	prof	prof	PROPN
gujaf-178	16	2	.	.	PUNCT
gujaf-178	17	1	yusuf	yusuf	PROPN
gujaf-178	17	2	.	.	PUNCT
gujaf-178	18	1	b.	b.	PROPN
gujaf-178	18	2	rahman	rahman	PROPN
gujaf-178	18	3	department	department	PROPN
gujaf-178	18	4	of	of	ADP
gujaf-178	18	5	accounting	accounting	PROPN
gujaf-178	18	6	,	,	PUNCT
gujaf-178	18	7	lagos	lagos	NOUN
gujaf-178	18	8	state	state	PROPN
gujaf-178	18	9	university	university	PROPN
gujaf-178	18	10	,	,	PUNCT
gujaf-178	18	11	lagos	lago	NOUN
gujaf-178	18	12	stat	stat	PROPN
gujaf-178	18	13	gusau	gusau	PROPN
gujaf-178	18	14	journal	journal	PROPN
gujaf-178	18	15	of	of	ADP
gujaf-178	18	16	accounting	accounting	NOUN
gujaf-178	18	17	and	and	CCONJ
gujaf-178	18	18	finance	finance	NOUN
gujaf-178	18	19	,	,	PUNCT
gujaf-178	18	20	vol	vol	NOUN
gujaf-178	18	21	.	.	PROPN
gujaf-178	19	1	3	3	NUM
gujaf-178	19	2	,	,	PUNCT
gujaf-178	19	3	issue	issue	NOUN
gujaf-178	19	4	3	3	NUM
gujaf-178	19	5	,	,	PUNCT
gujaf-178	19	6	october	october	PROPN
gujaf-178	19	7	,	,	PUNCT
gujaf-178	19	8	2022	2022	NUM
gujaf-178	19	9	iv	iv	NUM
gujaf-178	19	10	prof	prof	NOUN
gujaf-178	19	11	.	.	PUNCT
gujaf-178	20	1	suleiman	suleiman	PROPN
gujaf-178	20	2	a.	a.	PROPN
gujaf-178	20	3	s.	s.	PROPN
gujaf-178	20	4	aruwa	aruwa	PROPN
gujaf-178	20	5	department	department	PROPN
gujaf-178	20	6	of	of	ADP
gujaf-178	20	7	accounting	accounting	PROPN
gujaf-178	20	8	,	,	PUNCT
gujaf-178	20	9	nasarawa	nasarawa	PROPN
gujaf-178	20	10	state	state	PROPN
gujaf-178	20	11	university	university	PROPN
gujaf-178	20	12	,	,	PUNCT
gujaf-178	20	13	keffi	keffi	PROPN
gujaf-178	20	14	,	,	PUNCT
gujaf-178	20	15	nasarawa	nasarawa	PROPN
gujaf-178	20	16	state	state	PROPN
gujaf-178	20	17	.	.	PUNCT
gujaf-178	21	1	prof	prof	PROPN
gujaf-178	21	2	.	.	PUNCT
gujaf-178	22	1	muhammad	muhammad	PROPN
gujaf-178	22	2	junaidu	junaidu	PROPN
gujaf-178	22	3	kurawa	kurawa	PROPN
gujaf-178	22	4	department	department	PROPN
gujaf-178	22	5	of	of	ADP
gujaf-178	22	6	accounting	accounting	PROPN
gujaf-178	22	7	,	,	PUNCT
gujaf-178	22	8	bayero	bayero	PROPN
gujaf-178	22	9	university	university	PROPN
gujaf-178	22	10	kano	kano	PROPN
gujaf-178	22	11	,	,	PUNCT
gujaf-178	22	12	kano	kano	PROPN
gujaf-178	22	13	state	state	PROPN
gujaf-178	22	14	.	.	PUNCT
gujaf-178	23	1	prof	prof	PROPN
gujaf-178	23	2	.	.	PUNCT
gujaf-178	24	1	muhammad	muhammad	PROPN
gujaf-178	24	2	habibu	habibu	ADJ
gujaf-178	24	3	sabari	sabari	PROPN
gujaf-178	24	4	department	department	PROPN
gujaf-178	24	5	of	of	ADP
gujaf-178	24	6	accounting	accounting	NOUN
gujaf-178	24	7	,	,	PUNCT
gujaf-178	24	8	ahmadu	ahmadu	PROPN
gujaf-178	24	9	bello	bello	PROPN
gujaf-178	24	10	university	university	PROPN
gujaf-178	24	11	,	,	PUNCT
gujaf-178	24	12	zaria	zaria	PROPN
gujaf-178	24	13	.	.	PUNCT
gujaf-178	24	14	prof	prof	PROPN
gujaf-178	24	15	.	.	PUNCT
gujaf-178	25	1	okpanachi	okpanachi	PROPN
gujaf-178	25	2	joshua	joshua	PROPN
gujaf-178	25	3	department	department	PROPN
gujaf-178	25	4	of	of	ADP
gujaf-178	25	5	accounting	accounting	NOUN
gujaf-178	25	6	and	and	CCONJ
gujaf-178	25	7	management	management	NOUN
gujaf-178	25	8	,	,	PUNCT
gujaf-178	25	9	nigerian	nigerian	ADJ
gujaf-178	25	10	defence	defence	PROPN
gujaf-178	25	11	academy	academy	PROPN
gujaf-178	25	12	,	,	PUNCT
gujaf-178	25	13	kaduna	kaduna	PROPN
gujaf-178	25	14	.	.	PROPN
gujaf-178	25	15	prof	prof	PROPN
gujaf-178	25	16	.	.	PUNCT
gujaf-178	26	1	hassan	hassan	PROPN
gujaf-178	26	2	ibrahim	ibrahim	PROPN
gujaf-178	26	3	department	department	PROPN
gujaf-178	26	4	of	of	ADP
gujaf-178	26	5	accounting	accounting	PROPN
gujaf-178	26	6	,	,	PUNCT
gujaf-178	26	7	ibb	ibb	NOUN
gujaf-178	26	8	university	university	NOUN
gujaf-178	26	9	,	,	PUNCT
gujaf-178	26	10	lapai	lapai	NOUN
gujaf-178	26	11	,	,	PUNCT
gujaf-178	26	12	niger	niger	NOUN
gujaf-178	26	13	state	state	NOUN
gujaf-178	26	14	.	.	PUNCT
gujaf-178	27	1	prof	prof	PROPN
gujaf-178	27	2	.	.	PUNCT
gujaf-178	28	1	ifeoma	ifeoma	PROPN
gujaf-178	28	2	mary	mary	PROPN
gujaf-178	28	3	okwo	okwo	PROPN
gujaf-178	28	4	department	department	PROPN
gujaf-178	28	5	of	of	ADP
gujaf-178	28	6	accounting	accounting	PROPN
gujaf-178	28	7	,	,	PUNCT
gujaf-178	28	8	enugu	enugu	PROPN
gujaf-178	28	9	state	state	PROPN
gujaf-178	28	10	university	university	PROPN
gujaf-178	28	11	of	of	ADP
gujaf-178	28	12	science	science	NOUN
gujaf-178	28	13	and	and	CCONJ
gujaf-178	28	14	technology	technology	NOUN
gujaf-178	28	15	,	,	PUNCT
gujaf-178	28	16	enugu	enugu	PROPN
gujaf-178	28	17	state	state	PROPN
gujaf-178	28	18	.	.	PUNCT
gujaf-178	29	1	prof	prof	PROPN
gujaf-178	29	2	.	.	PUNCT
gujaf-178	30	1	muhammad	muhammad	PROPN
gujaf-178	30	2	aminu	aminu	PROPN
gujaf-178	30	3	isa	isa	PROPN
gujaf-178	30	4	department	department	PROPN
gujaf-178	30	5	of	of	ADP
gujaf-178	30	6	accounting	accounting	PROPN
gujaf-178	30	7	,	,	PUNCT
gujaf-178	30	8	bayero	bayero	PROPN
gujaf-178	30	9	university	university	PROPN
gujaf-178	30	10	,	,	PUNCT
gujaf-178	30	11	kano	kano	PROPN
gujaf-178	30	12	,	,	PUNCT
gujaf-178	30	13	kano	kano	PROPN
gujaf-178	30	14	state	state	PROPN
gujaf-178	30	15	.	.	PUNCT
gujaf-178	31	1	prof	prof	PROPN
gujaf-178	31	2	.	.	PUNCT
gujaf-178	32	1	ahmadu	ahmadu	PROPN
gujaf-178	32	2	bello	bello	PROPN
gujaf-178	32	3	department	department	PROPN
gujaf-178	32	4	of	of	ADP
gujaf-178	32	5	accounting	accounting	NOUN
gujaf-178	32	6	,	,	PUNCT
gujaf-178	32	7	ahmadu	ahmadu	PROPN
gujaf-178	32	8	bello	bello	PROPN
gujaf-178	32	9	university	university	PROPN
gujaf-178	32	10	,	,	PUNCT
gujaf-178	32	11	zaria	zaria	PROPN
gujaf-178	32	12	.	.	PUNCT
gujaf-178	33	1	prof	prof	PROPN
gujaf-178	33	2	.	.	PUNCT
gujaf-178	34	1	musa	musa	PROPN
gujaf-178	34	2	yelwa	yelwa	PROPN
gujaf-178	34	3	abubakar	abubakar	PROPN
gujaf-178	34	4	department	department	PROPN
gujaf-178	34	5	of	of	ADP
gujaf-178	34	6	accounting	accounting	PROPN
gujaf-178	34	7	,	,	PUNCT
gujaf-178	34	8	usmanu	usmanu	PROPN
gujaf-178	34	9	danfodiyo	danfodiyo	PROPN
gujaf-178	34	10	university	university	PROPN
gujaf-178	34	11	,	,	PUNCT
gujaf-178	34	12	sokoto	sokoto	PROPN
gujaf-178	34	13	state	state	PROPN
gujaf-178	34	14	.	.	PUNCT
gujaf-178	35	1	prof	prof	PROPN
gujaf-178	35	2	.	.	PUNCT
gujaf-178	36	1	salisu	salisu	PROPN
gujaf-178	36	2	abubakar	abubakar	PROPN
gujaf-178	36	3	department	department	PROPN
gujaf-178	36	4	of	of	ADP
gujaf-178	36	5	accounting	accounting	NOUN
gujaf-178	36	6	,	,	PUNCT
gujaf-178	36	7	ahmadu	ahmadu	PROPN
gujaf-178	36	8	bello	bello	PROPN
gujaf-178	36	9	university	university	PROPN
gujaf-178	36	10	zaria	zaria	PROPN
gujaf-178	36	11	,	,	PUNCT
gujaf-178	36	12	kaduna	kaduna	PROPN
gujaf-178	36	13	state	state	PROPN
gujaf-178	36	14	.	.	PUNCT
gujaf-178	37	1	dr	dr	PROPN
gujaf-178	37	2	.	.	PROPN
gujaf-178	37	3	isaq	isaq	PROPN
gujaf-178	37	4	alhaji	alhaji	PROPN
gujaf-178	37	5	samaila	samaila	PROPN
gujaf-178	37	6	department	department	PROPN
gujaf-178	37	7	of	of	ADP
gujaf-178	37	8	accounting	accounting	PROPN
gujaf-178	37	9	,	,	PUNCT
gujaf-178	37	10	bayero	bayero	PROPN
gujaf-178	37	11	university	university	NOUN
gujaf-178	37	12	,	,	PUNCT
gujaf-178	37	13	kano	kano	PROPN
gujaf-178	37	14	state	state	PROPN
gujaf-178	37	15	.	.	PUNCT
gujaf-178	38	1	prof	prof	PROPN
gujaf-178	38	2	.	.	PUNCT
gujaf-178	39	1	fatima	fatima	PROPN
gujaf-178	39	2	alfa	alfa	PROPN
gujaf-178	39	3	department	department	PROPN
gujaf-178	39	4	of	of	ADP
gujaf-178	39	5	accounting	accounting	PROPN
gujaf-178	39	6	,	,	PUNCT
gujaf-178	39	7	university	university	NOUN
gujaf-178	39	8	of	of	ADP
gujaf-178	39	9	maiduguri	maiduguri	PROPN
gujaf-178	39	10	,	,	PUNCT
gujaf-178	39	11	borno	borno	PROPN
gujaf-178	39	12	state	state	PROPN
gujaf-178	39	13	.	.	PUNCT
gujaf-178	40	1	dr	dr	PROPN
gujaf-178	40	2	.	.	PROPN
gujaf-178	40	3	sunusi	sunusi	PROPN
gujaf-178	40	4	sa'ad	sa'ad	PROPN
gujaf-178	40	5	ahmad	ahmad	PROPN
gujaf-178	40	6	gusau	gusau	PROPN
gujaf-178	40	7	journal	journal	PROPN
gujaf-178	40	8	of	of	ADP
gujaf-178	40	9	accounting	accounting	NOUN
gujaf-178	40	10	and	and	CCONJ
gujaf-178	40	11	finance	finance	NOUN
gujaf-178	40	12	,	,	PUNCT
gujaf-178	40	13	vol	vol	NOUN
gujaf-178	40	14	.	.	PROPN
gujaf-178	40	15	3	3	NUM
gujaf-178	40	16	,	,	PUNCT
gujaf-178	40	17	issue	issue	NOUN
gujaf-178	40	18	3	3	NUM
gujaf-178	40	19	,	,	PUNCT
gujaf-178	40	20	october	october	PROPN
gujaf-178	40	21	,	,	PUNCT
gujaf-178	40	22	2022	2022	NUM
gujaf-178	40	23	v	v	ADP
gujaf-178	40	24	department	department	NOUN
gujaf-178	40	25	of	of	ADP
gujaf-178	40	26	accounting	accounting	PROPN
gujaf-178	40	27	,	,	PUNCT
gujaf-178	40	28	federal	federal	ADJ
gujaf-178	40	29	university	university	NOUN
gujaf-178	40	30	dutse	dutse	NOUN
gujaf-178	40	31	,	,	PUNCT
gujaf-178	40	32	jigawa	jigawa	PROPN
gujaf-178	40	33	state	state	PROPN
gujaf-178	40	34	.	.	PUNCT
gujaf-178	41	1	dr	dr	PROPN
gujaf-178	41	2	.	.	PROPN
gujaf-178	41	3	nasiru	nasiru	PROPN
gujaf-178	41	4	a.	a.	PROPN
gujaf-178	41	5	ka’oje	ka’oje	PROPN
gujaf-178	41	6	department	department	PROPN
gujaf-178	41	7	of	of	ADP
gujaf-178	41	8	accounting	accounting	PROPN
gujaf-178	41	9	,	,	PUNCT
gujaf-178	41	10	usmanu	usmanu	PROPN
gujaf-178	41	11	danfodiyo	danfodiyo	PROPN
gujaf-178	41	12	university	university	PROPN
gujaf-178	41	13	sokoto	sokoto	PROPN
gujaf-178	41	14	state	state	PROPN
gujaf-178	41	15	.	.	PUNCT
gujaf-178	42	1	dr	dr	PROPN
gujaf-178	42	2	.	.	PROPN
gujaf-178	42	3	aminu	aminu	PROPN
gujaf-178	42	4	abdullahi	abdullahi	PROPN
gujaf-178	42	5	department	department	PROPN
gujaf-178	42	6	of	of	ADP
gujaf-178	42	7	accounting	accounting	PROPN
gujaf-178	42	8	,	,	PUNCT
gujaf-178	42	9	usmanu	usmanu	PROPN
gujaf-178	42	10	danfodiyo	danfodiyo	PROPN
gujaf-178	42	11	university	university	PROPN
gujaf-178	42	12	sokoto	sokoto	PROPN
gujaf-178	42	13	,	,	PUNCT
gujaf-178	42	14	state	state	PROPN
gujaf-178	42	15	.	.	PUNCT
gujaf-178	43	1	dr	dr	PROPN
gujaf-178	43	2	.	.	PROPN
gujaf-178	43	3	onipe	onipe	PROPN
gujaf-178	43	4	adebenege	adebenege	PROPN
gujaf-178	43	5	yahaya	yahaya	PROPN
gujaf-178	43	6	department	department	PROPN
gujaf-178	43	7	of	of	ADP
gujaf-178	43	8	accounting	accounting	PROPN
gujaf-178	43	9	,	,	PUNCT
gujaf-178	43	10	nigerian	nigerian	ADJ
gujaf-178	43	11	defence	defence	PROPN
gujaf-178	43	12	academy	academy	PROPN
gujaf-178	43	13	,	,	PUNCT
gujaf-178	43	14	kaduna	kaduna	PROPN
gujaf-178	43	15	state	state	PROPN
gujaf-178	43	16	.	.	PUNCT
gujaf-178	44	1	dr	dr	PROPN
gujaf-178	44	2	.	.	PROPN
gujaf-178	44	3	saidu	saidu	PROPN
gujaf-178	44	4	adamu	adamu	PROPN
gujaf-178	44	5	department	department	PROPN
gujaf-178	44	6	of	of	ADP
gujaf-178	44	7	accounting	accounting	PROPN
gujaf-178	44	8	,	,	PUNCT
gujaf-178	44	9	federal	federal	ADJ
gujaf-178	44	10	university	university	PROPN
gujaf-178	44	11	of	of	ADP
gujaf-178	44	12	kashere	kashere	PROPN
gujaf-178	44	13	,	,	PUNCT
gujaf-178	44	14	gombe	gombe	ADJ
gujaf-178	44	15	state	state	NOUN
gujaf-178	44	16	.	.	PUNCT
gujaf-178	45	1	dr	dr	PROPN
gujaf-178	45	2	.	.	PROPN
gujaf-178	45	3	nasiru	nasiru	PROPN
gujaf-178	45	4	yunusa	yunusa	PROPN
gujaf-178	45	5	department	department	PROPN
gujaf-178	45	6	of	of	ADP
gujaf-178	45	7	accounting	accounting	NOUN
gujaf-178	45	8	,	,	PUNCT
gujaf-178	45	9	ahmadu	ahmadu	PROPN
gujaf-178	45	10	bello	bello	PROPN
gujaf-178	45	11	university	university	PROPN
gujaf-178	45	12	zaria	zaria	PROPN
gujaf-178	45	13	.	.	PUNCT
gujaf-178	46	1	dr	dr	PROPN
gujaf-178	46	2	.	.	PROPN
gujaf-178	46	3	aisha	aisha	PROPN
gujaf-178	46	4	nuhu	nuhu	PROPN
gujaf-178	46	5	muhammad	muhammad	PROPN
gujaf-178	46	6	department	department	PROPN
gujaf-178	46	7	of	of	ADP
gujaf-178	46	8	accounting	accounting	PROPN
gujaf-178	46	9	,	,	PUNCT
gujaf-178	46	10	ahmadu	ahmadu	PROPN
gujaf-178	46	11	bello	bello	PROPN
gujaf-178	46	12	university	university	PROPN
gujaf-178	46	13	zaria	zaria	PROPN
gujaf-178	46	14	.	.	PUNCT
gujaf-178	47	1	dr	dr	PROPN
gujaf-178	47	2	.	.	PROPN
gujaf-178	47	3	lawal	lawal	PROPN
gujaf-178	47	4	muhammad	muhammad	PROPN
gujaf-178	47	5	department	department	PROPN
gujaf-178	47	6	of	of	ADP
gujaf-178	47	7	accounting	accounting	PROPN
gujaf-178	47	8	,	,	PUNCT
gujaf-178	47	9	ahmadu	ahmadu	PROPN
gujaf-178	47	10	bello	bello	PROPN
gujaf-178	47	11	university	university	PROPN
gujaf-178	47	12	zaria	zaria	PROPN
gujaf-178	47	13	.	.	PUNCT
gujaf-178	48	1	dr	dr	PROPN
gujaf-178	48	2	.	.	PROPN
gujaf-178	48	3	farouk	farouk	PROPN
gujaf-178	48	4	adeiza	adeiza	PROPN
gujaf-178	48	5	school	school	PROPN
gujaf-178	48	6	of	of	ADP
gujaf-178	48	7	business	business	NOUN
gujaf-178	48	8	and	and	CCONJ
gujaf-178	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-178	48	10	,	,	PUNCT
gujaf-178	48	11	american	american	PROPN
gujaf-178	48	12	university	university	PROPN
gujaf-178	48	13	of	of	ADP
gujaf-178	48	14	nigeria	nigeria	PROPN
gujaf-178	48	15	,	,	PUNCT
gujaf-178	48	16	yola	yola	PROPN
gujaf-178	48	17	.	.	PUNCT
gujaf-178	49	1	dr	dr	PROPN
gujaf-178	49	2	.	.	PROPN
gujaf-178	49	3	bashir	bashir	PROPN
gujaf-178	49	4	umar	umar	PROPN
gujaf-178	49	5	farouk	farouk	PROPN
gujaf-178	49	6	department	department	PROPN
gujaf-178	49	7	of	of	ADP
gujaf-178	49	8	economics	economic	NOUN
gujaf-178	49	9	,	,	PUNCT
gujaf-178	49	10	federal	federal	ADJ
gujaf-178	49	11	university	university	NOUN
gujaf-178	49	12	gusau	gusau	PROPN
gujaf-178	49	13	,	,	PUNCT
gujaf-178	49	14	zamfara	zamfara	PROPN
gujaf-178	49	15	state	state	PROPN
gujaf-178	49	16	.	.	PUNCT
gujaf-178	50	1	dr	dr	PROPN
gujaf-178	50	2	emmanuel	emmanuel	PROPN
gujaf-178	50	3	omokhuale	omokhuale	PROPN
gujaf-178	50	4	department	department	PROPN
gujaf-178	50	5	of	of	ADP
gujaf-178	50	6	mathematics	mathematics	PROPN
gujaf-178	50	7	,	,	PUNCT
gujaf-178	50	8	federal	federal	ADJ
gujaf-178	50	9	university	university	NOUN
gujaf-178	50	10	gusau	gusau	NOUN
gujaf-178	50	11	,	,	PUNCT
gujaf-178	50	12	zamfara	zamfara	PROPN
gujaf-178	50	13	.	.	PUNCT
gujaf-178	51	1	state	state	PROPN
gujaf-178	51	2	gusau	gusau	PROPN
gujaf-178	51	3	journal	journal	PROPN
gujaf-178	51	4	of	of	ADP
gujaf-178	51	5	accounting	accounting	NOUN
gujaf-178	51	6	and	and	CCONJ
gujaf-178	51	7	finance	finance	NOUN
gujaf-178	51	8	,	,	PUNCT
gujaf-178	51	9	vol	vol	NOUN
gujaf-178	51	10	.	.	PROPN
gujaf-178	51	11	3	3	NUM
gujaf-178	51	12	,	,	PUNCT
gujaf-178	51	13	issue	issue	NOUN
gujaf-178	51	14	3	3	NUM
gujaf-178	51	15	,	,	PUNCT
gujaf-178	51	16	october	october	PROPN
gujaf-178	51	17	,	,	PUNCT
gujaf-178	51	18	2022	2022	NUM
gujaf-178	51	19	vi	vi	PROPN
gujaf-178	51	20	advisory	advisory	NOUN
gujaf-178	51	21	board	board	NOUN
gujaf-178	51	22	members	member	NOUN
gujaf-178	51	23	prof	prof	PROPN
gujaf-178	51	24	.	.	PUNCT
gujaf-178	52	1	kabiru	kabiru	PROPN
gujaf-178	52	2	isah	isah	PROPN
gujaf-178	52	3	dandago	dandago	PROPN
gujaf-178	52	4	,	,	PUNCT
gujaf-178	52	5	bayero	bayero	PROPN
gujaf-178	52	6	university	university	PROPN
gujaf-178	52	7	kano	kano	PROPN
gujaf-178	52	8	,	,	PUNCT
gujaf-178	52	9	kano	kano	PROPN
gujaf-178	52	10	state	state	PROPN
gujaf-178	52	11	.	.	PUNCT
gujaf-178	53	1	prof	prof	PROPN
gujaf-178	53	2	a	a	DET
gujaf-178	53	3	m	m	NOUN
gujaf-178	53	4	bashir	bashir	NOUN
gujaf-178	53	5	,	,	PUNCT
gujaf-178	53	6	usmanu	usmanu	PROPN
gujaf-178	53	7	danfodiyo	danfodiyo	PROPN
gujaf-178	53	8	university	university	PROPN
gujaf-178	53	9	sokoto	sokoto	PROPN
gujaf-178	53	10	,	,	PUNCT
gujaf-178	53	11	sokoto	sokoto	PROPN
gujaf-178	53	12	state	state	PROPN
gujaf-178	53	13	.	.	PUNCT
gujaf-178	54	1	prof	prof	PROPN
gujaf-178	54	2	.	.	PUNCT
gujaf-178	55	1	muhammad	muhammad	PROPN
gujaf-178	55	2	tanko	tanko	PROPN
gujaf-178	55	3	,	,	PUNCT
gujaf-178	55	4	kaduna	kaduna	PROPN
gujaf-178	55	5	state	state	PROPN
gujaf-178	55	6	university	university	PROPN
gujaf-178	55	7	,	,	PUNCT
gujaf-178	55	8	kaduna	kaduna	PROPN
gujaf-178	55	9	.	.	PROPN
gujaf-178	55	10	prof	prof	PROPN
gujaf-178	55	11	.	.	PUNCT
gujaf-178	55	12	bayero	bayero	PROPN
gujaf-178	56	1	a	a	DET
gujaf-178	56	2	m	m	NOUN
gujaf-178	56	3	sabir	sabir	NOUN
gujaf-178	56	4	,	,	PUNCT
gujaf-178	56	5	usmanu	usmanu	PROPN
gujaf-178	56	6	danfodiyo	danfodiyo	PROPN
gujaf-178	56	7	university	university	PROPN
gujaf-178	56	8	sokoto	sokoto	PROPN
gujaf-178	56	9	,	,	PUNCT
gujaf-178	56	10	sokoto	sokoto	PROPN
gujaf-178	56	11	state	state	PROPN
gujaf-178	56	12	.	.	PUNCT
gujaf-178	57	1	prof	prof	PROPN
gujaf-178	57	2	.	.	PUNCT
gujaf-178	58	1	aliyu	aliyu	PROPN
gujaf-178	58	2	sulaiman	sulaiman	PROPN
gujaf-178	58	3	kantudu	kantudu	PROPN
gujaf-178	58	4	,	,	PUNCT
gujaf-178	58	5	bayero	bayero	PROPN
gujaf-178	58	6	university	university	PROPN
gujaf-178	58	7	kano	kano	PROPN
gujaf-178	58	8	,	,	PUNCT
gujaf-178	58	9	kano	kano	PROPN
gujaf-178	58	10	state	state	PROPN
gujaf-178	58	11	.	.	PUNCT
gujaf-178	59	1	editorial	editorial	PROPN
gujaf-178	59	2	secretary	secretary	PROPN
gujaf-178	59	3	usman	usman	PROPN
gujaf-178	59	4	muhammad	muhammad	PROPN
gujaf-178	59	5	adam	adam	PROPN
gujaf-178	59	6	department	department	PROPN
gujaf-178	59	7	of	of	ADP
gujaf-178	59	8	accounting	accounting	NOUN
gujaf-178	59	9	and	and	CCONJ
gujaf-178	59	10	finance	finance	NOUN
gujaf-178	59	11	,	,	PUNCT
gujaf-178	59	12	federal	federal	ADJ
gujaf-178	59	13	university	university	NOUN
gujaf-178	59	14	gusau	gusau	PROPN
gujaf-178	59	15	,	,	PUNCT
gujaf-178	59	16	zamfara	zamfara	PROPN
gujaf-178	59	17	state	state	PROPN
gujaf-178	59	18	.	.	PUNCT
gujaf-178	60	1	gusau	gusau	PROPN
gujaf-178	60	2	journal	journal	PROPN
gujaf-178	60	3	of	of	ADP
gujaf-178	60	4	accounting	accounting	NOUN
gujaf-178	60	5	and	and	CCONJ
gujaf-178	60	6	finance	finance	NOUN
gujaf-178	60	7	,	,	PUNCT
gujaf-178	60	8	vol	vol	NOUN
gujaf-178	60	9	.	.	PROPN
gujaf-178	60	10	3	3	NUM
gujaf-178	60	11	,	,	PUNCT
gujaf-178	60	12	issue	issue	NOUN
gujaf-178	60	13	3	3	NUM
gujaf-178	60	14	,	,	PUNCT
gujaf-178	60	15	october	october	PROPN
gujaf-178	60	16	,	,	PUNCT
gujaf-178	60	17	2022	2022	NUM
gujaf-178	60	18	vii	vii	PROPN
gujaf-178	60	19	call	call	NOUN
gujaf-178	60	20	for	for	ADP
gujaf-178	60	21	papers	paper	NOUN
gujaf-178	60	22	the	the	DET
gujaf-178	60	23	editorial	editorial	ADJ
gujaf-178	60	24	board	board	NOUN
gujaf-178	60	25	of	of	ADP
gujaf-178	60	26	gusau	gusau	PROPN
gujaf-178	60	27	journal	journal	PROPN
gujaf-178	60	28	of	of	ADP
gujaf-178	60	29	accounting	accounting	NOUN
gujaf-178	60	30	and	and	CCONJ
gujaf-178	60	31	finance	finance	NOUN
gujaf-178	60	32	(	(	PUNCT
gujaf-178	60	33	gujaf	gujaf	NOUN
gujaf-178	60	34	)	)	PUNCT
gujaf-178	60	35	is	be	AUX
gujaf-178	60	36	hereby	hereby	ADV
gujaf-178	60	37	inviting	invite	VERB
gujaf-178	60	38	authors	author	NOUN
gujaf-178	60	39	to	to	PART
gujaf-178	60	40	submit	submit	VERB
gujaf-178	60	41	their	their	PRON
gujaf-178	60	42	unpublished	unpublished	ADJ
gujaf-178	60	43	manuscript	manuscript	NOUN
gujaf-178	60	44	for	for	ADP
gujaf-178	60	45	publication	publication	NOUN
gujaf-178	60	46	.	.	PUNCT
gujaf-178	61	1	the	the	DET
gujaf-178	61	2	journal	journal	NOUN
gujaf-178	61	3	is	be	AUX
gujaf-178	61	4	published	publish	VERB
gujaf-178	61	5	in	in	ADP
gujaf-178	61	6	two	two	NUM
gujaf-178	61	7	issues	issue	NOUN
gujaf-178	61	8	of	of	ADP
gujaf-178	61	9	april	april	PROPN
gujaf-178	61	10	and	and	CCONJ
gujaf-178	61	11	october	october	PROPN
gujaf-178	61	12	annually	annually	ADV
gujaf-178	61	13	.	.	PUNCT
gujaf-178	62	1	gujaf	gujaf	NOUN
gujaf-178	62	2	is	be	AUX
gujaf-178	62	3	a	a	DET
gujaf-178	62	4	double	double	ADJ
gujaf-178	62	5	-	-	PUNCT
gujaf-178	62	6	blind	blind	ADJ
gujaf-178	62	7	peer	peer	NOUN
gujaf-178	62	8	reviewed	review	VERB
gujaf-178	62	9	journal	journal	NOUN
gujaf-178	62	10	published	publish	VERB
gujaf-178	62	11	by	by	ADP
gujaf-178	62	12	the	the	DET
gujaf-178	62	13	department	department	NOUN
gujaf-178	62	14	of	of	ADP
gujaf-178	62	15	accounting	accounting	NOUN
gujaf-178	62	16	and	and	CCONJ
gujaf-178	62	17	finance	finance	NOUN
gujaf-178	62	18	,	,	PUNCT
gujaf-178	62	19	faculty	faculty	NOUN
gujaf-178	62	20	of	of	ADP
gujaf-178	62	21	management	management	NOUN
gujaf-178	62	22	and	and	CCONJ
gujaf-178	62	23	social	social	ADJ
gujaf-178	62	24	sciences	science	NOUN
gujaf-178	62	25	,	,	PUNCT
gujaf-178	62	26	federal	federal	ADJ
gujaf-178	62	27	university	university	NOUN
gujaf-178	62	28	gusau	gusau	NOUN
gujaf-178	62	29	,	,	PUNCT
gujaf-178	62	30	zamfara	zamfara	PROPN
gujaf-178	62	31	state	state	PROPN
gujaf-178	62	32	nigeria	nigeria	PROPN
gujaf-178	62	33	the	the	DET
gujaf-178	62	34	journal	journal	PROPN
gujaf-178	62	35	accepts	accept	VERB
gujaf-178	62	36	papers	paper	NOUN
gujaf-178	62	37	in	in	ADP
gujaf-178	62	38	all	all	DET
gujaf-178	62	39	areas	area	NOUN
gujaf-178	62	40	of	of	ADP
gujaf-178	62	41	accounting	accounting	NOUN
gujaf-178	62	42	and	and	CCONJ
gujaf-178	62	43	finance	finance	NOUN
gujaf-178	62	44	for	for	ADP
gujaf-178	62	45	publication	publication	NOUN
gujaf-178	62	46	which	which	PRON
gujaf-178	62	47	include	include	VERB
gujaf-178	62	48	:	:	PUNCT
gujaf-178	62	49	accounting	accounting	NOUN
gujaf-178	62	50	standards	standard	NOUN
gujaf-178	62	51	,	,	PUNCT
gujaf-178	62	52	accounting	account	VERB
gujaf-178	62	53	information	information	NOUN
gujaf-178	62	54	system	system	NOUN
gujaf-178	62	55	,	,	PUNCT
gujaf-178	62	56	financial	financial	ADJ
gujaf-178	62	57	reporting	reporting	NOUN
gujaf-178	62	58	,	,	PUNCT
gujaf-178	62	59	earnings	earning	NOUN
gujaf-178	62	60	management	management	NOUN
gujaf-178	62	61	,	,	PUNCT
gujaf-178	62	62	,	,	PUNCT
gujaf-178	62	63	auditing	auditing	NOUN
gujaf-178	62	64	and	and	CCONJ
gujaf-178	62	65	investigation	investigation	NOUN
gujaf-178	62	66	,	,	PUNCT
gujaf-178	62	67	auditing	auditing	NOUN
gujaf-178	62	68	and	and	CCONJ
gujaf-178	62	69	standards	standard	NOUN
gujaf-178	62	70	,	,	PUNCT
gujaf-178	62	71	public	public	ADJ
gujaf-178	62	72	sector	sector	NOUN
gujaf-178	62	73	accounting	accounting	NOUN
gujaf-178	62	74	and	and	CCONJ
gujaf-178	62	75	auditing	auditing	NOUN
gujaf-178	62	76	,	,	PUNCT
gujaf-178	62	77	taxation	taxation	NOUN
gujaf-178	62	78	and	and	CCONJ
gujaf-178	62	79	revenue	revenue	NOUN
gujaf-178	62	80	administration	administration	NOUN
gujaf-178	62	81	,	,	PUNCT
gujaf-178	62	82	corporate	corporate	ADJ
gujaf-178	62	83	governance	governance	NOUN
gujaf-178	62	84	issues	issue	NOUN
gujaf-178	62	85	,	,	PUNCT
gujaf-178	62	86	corporate	corporate	ADJ
gujaf-178	62	87	social	social	ADJ
gujaf-178	62	88	responsibility	responsibility	NOUN
gujaf-178	62	89	,	,	PUNCT
gujaf-178	62	90	sustainability	sustainability	NOUN
gujaf-178	62	91	and	and	CCONJ
gujaf-178	62	92	environmental	environmental	ADJ
gujaf-178	62	93	reporting	reporting	NOUN
gujaf-178	62	94	issue	issue	NOUN
gujaf-178	62	95	,	,	PUNCT
gujaf-178	62	96	information	information	NOUN
gujaf-178	62	97	and	and	CCONJ
gujaf-178	62	98	communication	communication	NOUN
gujaf-178	62	99	technology	technology	NOUN
gujaf-178	62	100	issues	issue	NOUN
gujaf-178	62	101	,	,	PUNCT
gujaf-178	62	102	bankruptcy	bankruptcy	NOUN
gujaf-178	62	103	prediction	prediction	NOUN
gujaf-178	62	104	,	,	PUNCT
gujaf-178	62	105	corporate	corporate	ADJ
gujaf-178	62	106	finance	finance	NOUN
gujaf-178	62	107	,	,	PUNCT
gujaf-178	62	108	personal	personal	ADJ
gujaf-178	62	109	finance	finance	NOUN
gujaf-178	62	110	,	,	PUNCT
gujaf-178	62	111	merger	merger	NOUN
gujaf-178	62	112	and	and	CCONJ
gujaf-178	62	113	acquisitions	acquisition	NOUN
gujaf-178	62	114	,	,	PUNCT
gujaf-178	62	115	capital	capital	NOUN
gujaf-178	62	116	structure	structure	NOUN
gujaf-178	62	117	,	,	PUNCT
gujaf-178	62	118	working	work	VERB
gujaf-178	62	119	capital	capital	NOUN
gujaf-178	62	120	management	management	NOUN
gujaf-178	62	121	,	,	PUNCT
gujaf-178	62	122	enterprises	enterprise	NOUN
gujaf-178	62	123	risk	risk	NOUN
gujaf-178	62	124	management	management	NOUN
gujaf-178	62	125	,	,	PUNCT
gujaf-178	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-178	62	127	,	,	PUNCT
gujaf-178	62	128	international	international	ADJ
gujaf-178	62	129	business	business	NOUN
gujaf-178	62	130	accounting	accounting	NOUN
gujaf-178	62	131	and	and	CCONJ
gujaf-178	62	132	finance	finance	NOUN
gujaf-178	62	133	,	,	PUNCT
gujaf-178	62	134	banking	banking	NOUN
gujaf-178	62	135	crises	crisis	NOUN
gujaf-178	62	136	,	,	PUNCT
gujaf-178	62	137	bank	bank	NOUN
gujaf-178	62	138	’s	’s	PART
gujaf-178	62	139	profitability	profitability	NOUN
gujaf-178	62	140	,	,	PUNCT
gujaf-178	62	141	risk	risk	NOUN
gujaf-178	62	142	and	and	CCONJ
gujaf-178	62	143	insurance	insurance	NOUN
gujaf-178	62	144	issue	issue	NOUN
gujaf-178	62	145	,	,	PUNCT
gujaf-178	62	146	islamic	islamic	ADJ
gujaf-178	62	147	finance	finance	NOUN
gujaf-178	62	148	,	,	PUNCT
gujaf-178	62	149	conventional	conventional	ADJ
gujaf-178	62	150	and	and	CCONJ
gujaf-178	62	151	islamic	islamic	ADJ
gujaf-178	62	152	banks	bank	NOUN
gujaf-178	62	153	and	and	CCONJ
gujaf-178	62	154	so	so	ADV
gujaf-178	62	155	forth	forth	ADV
gujaf-178	62	156	.	.	PUNCT
gujaf-178	63	1	guidelines	guideline	NOUN
gujaf-178	63	2	for	for	ADP
gujaf-178	63	3	submission	submission	NOUN
gujaf-178	63	4	and	and	CCONJ
gujaf-178	63	5	manuscript	manuscript	NOUN
gujaf-178	63	6	format	format	VERB
gujaf-178	63	7	the	the	DET
gujaf-178	63	8	submission	submission	NOUN
gujaf-178	63	9	language	language	NOUN
gujaf-178	63	10	is	be	AUX
gujaf-178	63	11	english	english	PROPN
gujaf-178	63	12	and	and	CCONJ
gujaf-178	63	13	must	must	AUX
gujaf-178	63	14	be	be	AUX
gujaf-178	63	15	a	a	DET
gujaf-178	63	16	well	well	ADV
gujaf-178	63	17	-	-	PUNCT
gujaf-178	63	18	researched	research	VERB
gujaf-178	63	19	original	original	ADJ
gujaf-178	63	20	manuscript	manuscript	NOUN
gujaf-178	63	21	that	that	PRON
gujaf-178	63	22	has	have	AUX
gujaf-178	63	23	not	not	PART
gujaf-178	63	24	previously	previously	ADV
gujaf-178	63	25	been	be	AUX
gujaf-178	63	26	submitted	submit	VERB
gujaf-178	63	27	elsewhere	elsewhere	ADV
gujaf-178	63	28	for	for	ADP
gujaf-178	63	29	publication	publication	NOUN
gujaf-178	63	30	.	.	PUNCT
gujaf-178	64	1	the	the	DET
gujaf-178	64	2	paper	paper	NOUN
gujaf-178	64	3	should	should	AUX
gujaf-178	64	4	not	not	PART
gujaf-178	64	5	exceed	exceed	VERB
gujaf-178	64	6	more	more	ADJ
gujaf-178	64	7	than	than	ADP
gujaf-178	64	8	15	15	NUM
gujaf-178	64	9	pages	page	NOUN
gujaf-178	64	10	on	on	ADP
gujaf-178	64	11	a4	a4	NOUN
gujaf-178	64	12	type	type	NOUN
gujaf-178	64	13	paper	paper	NOUN
gujaf-178	64	14	in	in	ADP
gujaf-178	64	15	ms	ms	ADJ
gujaf-178	64	16	-	-	PUNCT
gujaf-178	64	17	word	word	NOUN
gujaf-178	64	18	format	format	NOUN
gujaf-178	64	19	,	,	PUNCT
gujaf-178	64	20	1.5	1.5	NUM
gujaf-178	64	21	-	-	PUNCT
gujaf-178	64	22	line	line	NOUN
gujaf-178	64	23	spacing	spacing	NOUN
gujaf-178	64	24	,	,	PUNCT
gujaf-178	64	25	12	12	NUM
gujaf-178	64	26	font	font	NOUN
gujaf-178	64	27	size	size	NOUN
gujaf-178	64	28	in	in	ADP
gujaf-178	64	29	times	time	NOUN
gujaf-178	64	30	new	new	ADJ
gujaf-178	64	31	roman	roman	NOUN
gujaf-178	64	32	.	.	PUNCT
gujaf-178	65	1	manuscript	manuscript	NOUN
gujaf-178	65	2	should	should	AUX
gujaf-178	65	3	be	be	AUX
gujaf-178	65	4	tested	test	VERB
gujaf-178	65	5	for	for	ADP
gujaf-178	65	6	plagiarism	plagiarism	NOUN
gujaf-178	65	7	before	before	ADP
gujaf-178	65	8	submission	submission	NOUN
gujaf-178	65	9	,	,	PUNCT
gujaf-178	65	10	as	as	SCONJ
gujaf-178	65	11	the	the	DET
gujaf-178	65	12	maximum	maximum	ADJ
gujaf-178	65	13	similarity	similarity	NOUN
gujaf-178	65	14	index	index	NOUN
gujaf-178	65	15	acceptable	acceptable	ADJ
gujaf-178	65	16	by	by	ADP
gujaf-178	65	17	gujaf	gujaf	NOUN
gujaf-178	65	18	is	be	AUX
gujaf-178	65	19	25	25	NUM
gujaf-178	65	20	percent	percent	NOUN
gujaf-178	65	21	.	.	PUNCT
gujaf-178	66	1	furthermore	furthermore	ADV
gujaf-178	66	2	,	,	PUNCT
gujaf-178	66	3	the	the	DET
gujaf-178	66	4	length	length	NOUN
gujaf-178	66	5	of	of	ADP
gujaf-178	66	6	a	a	DET
gujaf-178	66	7	complete	complete	ADJ
gujaf-178	66	8	article	article	NOUN
gujaf-178	66	9	should	should	AUX
gujaf-178	66	10	not	not	PART
gujaf-178	66	11	exceed	exceed	VERB
gujaf-178	66	12	5000	5000	NUM
gujaf-178	66	13	words	word	NOUN
gujaf-178	66	14	including	include	VERB
gujaf-178	66	15	an	an	DET
gujaf-178	66	16	abstract	abstract	NOUN
gujaf-178	66	17	of	of	ADP
gujaf-178	66	18	not	not	PART
gujaf-178	66	19	more	more	ADJ
gujaf-178	66	20	than	than	ADP
gujaf-178	66	21	250	250	NUM
gujaf-178	66	22	words	word	NOUN
gujaf-178	66	23	with	with	ADP
gujaf-178	66	24	a	a	DET
gujaf-178	66	25	minimum	minimum	NOUN
gujaf-178	66	26	of	of	ADP
gujaf-178	66	27	four	four	NUM
gujaf-178	66	28	key	key	ADJ
gujaf-178	66	29	words	word	NOUN
gujaf-178	66	30	immediately	immediately	ADV
gujaf-178	66	31	after	after	ADP
gujaf-178	66	32	the	the	DET
gujaf-178	66	33	abstract	abstract	NOUN
gujaf-178	66	34	.	.	PUNCT
gujaf-178	67	1	all	all	DET
gujaf-178	67	2	references	reference	NOUN
gujaf-178	67	3	including	include	VERB
gujaf-178	67	4	in	in	ADP
gujaf-178	67	5	text	text	NOUN
gujaf-178	67	6	citation	citation	NOUN
gujaf-178	67	7	and	and	CCONJ
gujaf-178	67	8	reference	reference	NOUN
gujaf-178	67	9	list	list	NOUN
gujaf-178	67	10	,	,	PUNCT
gujaf-178	67	11	tables	table	NOUN
gujaf-178	67	12	and	and	CCONJ
gujaf-178	67	13	figures	figure	NOUN
gujaf-178	67	14	should	should	AUX
gujaf-178	67	15	be	be	AUX
gujaf-178	67	16	in	in	ADP
gujaf-178	67	17	line	line	NOUN
gujaf-178	67	18	with	with	ADP
gujaf-178	67	19	apa	apa	PROPN
gujaf-178	67	20	7th	7th	PROPN
gujaf-178	67	21	edition	edition	NOUN
gujaf-178	67	22	publication	publication	NOUN
gujaf-178	67	23	manual	manual	NOUN
gujaf-178	67	24	.	.	PUNCT
gujaf-178	68	1	finally	finally	ADV
gujaf-178	68	2	,	,	PUNCT
gujaf-178	68	3	manuscript	manuscript	NOUN
gujaf-178	68	4	should	should	AUX
gujaf-178	68	5	be	be	AUX
gujaf-178	68	6	send	send	VERB
gujaf-178	68	7	to	to	ADP
gujaf-178	68	8	our	our	PRON
gujaf-178	68	9	email	email	NOUN
gujaf-178	68	10	address	address	NOUN
gujaf-178	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-178	68	12	and	and	CCONJ
gujaf-178	68	13	a	a	DET
gujaf-178	68	14	copy	copy	NOUN
gujaf-178	68	15	to	to	ADP
gujaf-178	68	16	our	our	PRON
gujaf-178	68	17	website	website	NOUN
gujaf-178	68	18	on	on	ADP
gujaf-178	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-178	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-178	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-178	69	2	gusau	gusau	ADJ
gujaf-178	69	3	journal	journal	NOUN
gujaf-178	69	4	of	of	ADP
gujaf-178	69	5	accounting	accounting	NOUN
gujaf-178	69	6	and	and	CCONJ
gujaf-178	69	7	finance	finance	NOUN
gujaf-178	69	8	,	,	PUNCT
gujaf-178	69	9	vol	vol	NOUN
gujaf-178	69	10	.	.	PROPN
gujaf-178	69	11	3	3	NUM
gujaf-178	69	12	,	,	PUNCT
gujaf-178	69	13	issue	issue	NOUN
gujaf-178	69	14	3	3	NUM
gujaf-178	69	15	,	,	PUNCT
gujaf-178	69	16	october	october	PROPN
gujaf-178	69	17	,	,	PUNCT
gujaf-178	69	18	2022	2022	NUM
gujaf-178	69	19	viii	viii	ADJ
gujaf-178	69	20	publication	publication	NOUN
gujaf-178	69	21	procedure	procedure	NOUN
gujaf-178	69	22	after	after	ADP
gujaf-178	69	23	receiving	receive	VERB
gujaf-178	69	24	a	a	DET
gujaf-178	69	25	manuscript	manuscript	NOUN
gujaf-178	69	26	that	that	PRON
gujaf-178	69	27	is	be	AUX
gujaf-178	69	28	within	within	ADP
gujaf-178	69	29	the	the	DET
gujaf-178	69	30	similarity	similarity	NOUN
gujaf-178	69	31	index	index	NOUN
gujaf-178	69	32	threshold	threshold	NOUN
gujaf-178	69	33	,	,	PUNCT
gujaf-178	69	34	a	a	DET
gujaf-178	69	35	confirmation	confirmation	NOUN
gujaf-178	69	36	email	email	NOUN
gujaf-178	69	37	will	will	AUX
gujaf-178	69	38	be	be	AUX
gujaf-178	69	39	send	send	VERB
gujaf-178	69	40	together	together	ADV
gujaf-178	69	41	with	with	ADP
gujaf-178	69	42	a	a	DET
gujaf-178	69	43	request	request	NOUN
gujaf-178	69	44	to	to	PART
gujaf-178	69	45	pay	pay	VERB
gujaf-178	69	46	a	a	DET
gujaf-178	69	47	review	review	NOUN
gujaf-178	69	48	proceeding	proceeding	NOUN
gujaf-178	69	49	fee	fee	NOUN
gujaf-178	69	50	.	.	PUNCT
gujaf-178	70	1	at	at	ADP
gujaf-178	70	2	this	this	DET
gujaf-178	70	3	point	point	NOUN
gujaf-178	70	4	,	,	PUNCT
gujaf-178	70	5	the	the	DET
gujaf-178	70	6	editorial	editorial	ADJ
gujaf-178	70	7	board	board	NOUN
gujaf-178	70	8	will	will	AUX
gujaf-178	70	9	take	take	VERB
gujaf-178	70	10	a	a	DET
gujaf-178	70	11	decision	decision	NOUN
gujaf-178	70	12	on	on	ADP
gujaf-178	70	13	accepting	accept	VERB
gujaf-178	70	14	,	,	PUNCT
gujaf-178	70	15	rejecting	reject	VERB
gujaf-178	70	16	or	or	CCONJ
gujaf-178	70	17	making	make	VERB
gujaf-178	70	18	a	a	DET
gujaf-178	70	19	resubmission	resubmission	NOUN
gujaf-178	70	20	of	of	ADP
gujaf-178	70	21	the	the	DET
gujaf-178	70	22	manuscript	manuscript	NOUN
gujaf-178	70	23	based	base	VERB
gujaf-178	70	24	on	on	ADP
gujaf-178	70	25	the	the	DET
gujaf-178	70	26	outcome	outcome	NOUN
gujaf-178	70	27	of	of	ADP
gujaf-178	70	28	the	the	DET
gujaf-178	70	29	double	double	ADJ
gujaf-178	70	30	-	-	PUNCT
gujaf-178	70	31	blind	blind	ADJ
gujaf-178	70	32	peer	peer	NOUN
gujaf-178	70	33	review	review	NOUN
gujaf-178	70	34	.	.	PUNCT
gujaf-178	71	1	those	those	DET
gujaf-178	71	2	authors	author	NOUN
gujaf-178	71	3	whose	whose	DET
gujaf-178	71	4	manuscript	manuscript	NOUN
gujaf-178	71	5	were	be	AUX
gujaf-178	71	6	accepted	accept	VERB
gujaf-178	71	7	for	for	ADP
gujaf-178	71	8	publication	publication	NOUN
gujaf-178	71	9	will	will	AUX
gujaf-178	71	10	be	be	AUX
gujaf-178	71	11	asked	ask	VERB
gujaf-178	71	12	to	to	PART
gujaf-178	71	13	pay	pay	VERB
gujaf-178	71	14	a	a	DET
gujaf-178	71	15	publication	publication	NOUN
gujaf-178	71	16	fee	fee	NOUN
gujaf-178	71	17	,	,	PUNCT
gujaf-178	71	18	after	after	ADP
gujaf-178	71	19	effecting	effect	VERB
gujaf-178	71	20	all	all	DET
gujaf-178	71	21	suggested	suggest	VERB
gujaf-178	71	22	corrections	correction	NOUN
gujaf-178	71	23	and	and	CCONJ
gujaf-178	71	24	changes	change	NOUN
gujaf-178	71	25	made	make	VERB
gujaf-178	71	26	on	on	ADP
gujaf-178	71	27	the	the	DET
gujaf-178	71	28	manuscript	manuscript	NOUN
gujaf-178	71	29	.	.	PUNCT
gujaf-178	72	1	all	all	DET
gujaf-178	72	2	corrected	correct	VERB
gujaf-178	72	3	papers	paper	NOUN
gujaf-178	72	4	returned	return	VERB
gujaf-178	72	5	within	within	ADP
gujaf-178	72	6	the	the	DET
gujaf-178	72	7	specified	specify	VERB
gujaf-178	72	8	time	time	NOUN
gujaf-178	72	9	frame	frame	NOUN
gujaf-178	72	10	will	will	AUX
gujaf-178	72	11	be	be	AUX
gujaf-178	72	12	published	publish	VERB
gujaf-178	72	13	in	in	ADP
gujaf-178	72	14	that	that	DET
gujaf-178	72	15	issue	issue	NOUN
gujaf-178	72	16	.	.	PUNCT
gujaf-178	73	1	payment	payment	NOUN
gujaf-178	73	2	details	detail	NOUN
gujaf-178	73	3	bank	bank	NOUN
gujaf-178	73	4	:	:	PUNCT
gujaf-178	73	5	fcmb	fcmb	PROPN
gujaf-178	73	6	account	account	PROPN
gujaf-178	73	7	number	number	NOUN
gujaf-178	73	8	:	:	PUNCT
gujaf-178	73	9	7278465011	7278465011	NUM
gujaf-178	73	10	account	account	NOUN
gujaf-178	73	11	name	name	NOUN
gujaf-178	73	12	:	:	PUNCT
gujaf-178	73	13	gusau	gusau	PROPN
gujaf-178	73	14	journal	journal	NOUN
gujaf-178	73	15	of	of	ADP
gujaf-178	73	16	accounting	accounting	NOUN
gujaf-178	73	17	and	and	CCONJ
gujaf-178	73	18	finance	finance	NOUN
gujaf-178	73	19	for	for	ADP
gujaf-178	73	20	inquiry	inquiry	NOUN
gujaf-178	73	21	the	the	DET
gujaf-178	73	22	head	head	NOUN
gujaf-178	73	23	,	,	PUNCT
gujaf-178	73	24	department	department	NOUN
gujaf-178	73	25	of	of	ADP
gujaf-178	73	26	accounting	accounting	NOUN
gujaf-178	73	27	and	and	CCONJ
gujaf-178	73	28	finance	finance	NOUN
gujaf-178	73	29	,	,	PUNCT
gujaf-178	73	30	federal	federal	ADJ
gujaf-178	73	31	university	university	NOUN
gujaf-178	73	32	gusau	gusau	PROPN
gujaf-178	73	33	,	,	PUNCT
gujaf-178	73	34	zamfara	zamfara	PROPN
gujaf-178	73	35	state	state	PROPN
gujaf-178	73	36	.	.	PUNCT
gujaf-178	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-178	75	1	+2348069393824	+2348069393824	PRON
gujaf-178	75	2	for	for	ADP
gujaf-178	75	3	more	more	ADJ
gujaf-178	75	4	information	information	NOUN
gujaf-178	75	5	,	,	PUNCT
gujaf-178	75	6	contact	contact	VERB
gujaf-178	75	7	the	the	DET
gujaf-178	75	8	editor	editor	NOUN
gujaf-178	75	9	-	-	PUNCT
gujaf-178	75	10	in	in	ADP
gujaf-178	75	11	-	-	PUNCT
gujaf-178	75	12	chief	chief	NOUN
gujaf-178	75	13	on	on	ADP
gujaf-178	75	14	+2348067766435	+2348067766435	NUM
gujaf-178	75	15	the	the	DET
gujaf-178	75	16	associate	associate	ADJ
gujaf-178	75	17	editor	editor	NOUN
gujaf-178	75	18	on	on	ADP
gujaf-178	75	19	+2348036057525	+2348036057525	NUM
gujaf-178	75	20	or	or	CCONJ
gujaf-178	75	21	visit	visit	VERB
gujaf-178	75	22	our	our	PRON
gujaf-178	75	23	website	website	NOUN
gujaf-178	75	24	on	on	ADP
gujaf-178	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-178	75	26	or	or	CCONJ
gujaf-178	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-178	75	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-178	75	29	mailto:05@gmail.com	mailto:05@gmail.com	X
gujaf-178	76	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-178	76	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-178	76	3	gusau	gusau	ADJ
gujaf-178	76	4	journal	journal	NOUN
gujaf-178	76	5	of	of	ADP
gujaf-178	76	6	accounting	accounting	NOUN
gujaf-178	76	7	and	and	CCONJ
gujaf-178	76	8	finance	finance	NOUN
gujaf-178	76	9	,	,	PUNCT
gujaf-178	76	10	vol	vol	NOUN
gujaf-178	76	11	.	.	PROPN
gujaf-178	77	1	3	3	NUM
gujaf-178	77	2	,	,	PUNCT
gujaf-178	77	3	issue	issue	NOUN
gujaf-178	77	4	3	3	NUM
gujaf-178	77	5	,	,	PUNCT
gujaf-178	77	6	october	october	PROPN
gujaf-178	77	7	,	,	PUNCT
gujaf-178	77	8	2022	2022	NUM
gujaf-178	77	9	ix	ix	ADP
gujaf-178	77	10	contents	content	NOUN
gujaf-178	77	11	capital	capital	NOUN
gujaf-178	77	12	structure	structure	NOUN
gujaf-178	77	13	and	and	CCONJ
gujaf-178	77	14	firm	firm	ADJ
gujaf-178	77	15	financial	financial	ADJ
gujaf-178	77	16	performance	performance	NOUN
gujaf-178	77	17	of	of	ADP
gujaf-178	77	18	listed	list	VERB
gujaf-178	77	19	deposit	deposit	NOUN
gujaf-178	77	20	money	money	NOUN
gujaf-178	77	21	banks	bank	NOUN
gujaf-178	77	22	in	in	ADP
gujaf-178	77	23	nigeria	nigeria	PROPN
gujaf-178	77	24	:	:	PUNCT
gujaf-178	77	25	moderating	moderate	VERB
gujaf-178	77	26	effect	effect	NOUN
gujaf-178	77	27	of	of	ADP
gujaf-178	77	28	board	board	NOUN
gujaf-178	77	29	financial	financial	ADJ
gujaf-178	77	30	literacy	literacy	NOUN
gujaf-178	77	31	anas	anas	PROPN
gujaf-178	77	32	idris	idris	PROPN
gujaf-178	77	33	abdulwahab	abdulwahab	PROPN
gujaf-178	77	34	,	,	PUNCT
gujaf-178	77	35	hussaini	hussaini	PROPN
gujaf-178	77	36	bala	bala	PROPN
gujaf-178	77	37	ph.d	ph.d	PROPN
gujaf-178	77	38	,	,	PUNCT
gujaf-178	77	39	mansur	mansur	PROPN
gujaf-178	77	40	lubabah	lubabah	PROPN
gujaf-178	77	41	kwambo	kwambo	PROPN
gujaf-178	77	42	ph.d	ph.d	PROPN
gujaf-178	77	43	,	,	PUNCT
gujaf-178	77	44	&	&	CCONJ
gujaf-178	77	45	abubakar	abubakar	PROPN
gujaf-178	77	46	adamu	adamu	PROPN
gujaf-178	77	47	1	1	NUM
gujaf-178	77	48	influence	influence	NOUN
gujaf-178	77	49	of	of	ADP
gujaf-178	77	50	socialization	socialization	NOUN
gujaf-178	77	51	on	on	ADP
gujaf-178	77	52	msme	msme	NOUN
gujaf-178	77	53	compliance	compliance	NOUN
gujaf-178	77	54	by	by	ADP
gujaf-178	77	55	mediating	mediate	VERB
gujaf-178	77	56	understanding	understanding	NOUN
gujaf-178	77	57	and	and	CCONJ
gujaf-178	77	58	moderating	moderate	VERB
gujaf-178	77	59	knowledge	knowledge	NOUN
gujaf-178	77	60	of	of	ADP
gujaf-178	77	61	tax	tax	NOUN
gujaf-178	77	62	visits	visit	NOUN
gujaf-178	77	63	yayuk	yayuk	NOUN
gujaf-178	77	64	ngesti	ngesti	PROPN
gujaf-178	77	65	rahayu	rahayu	VERB
gujaf-178	77	66	17	17	NUM
gujaf-178	77	67	does	do	VERB
gujaf-178	77	68	international	international	ADJ
gujaf-178	77	69	financial	financial	ADJ
gujaf-178	77	70	reporting	reporting	NOUN
gujaf-178	77	71	standard	standard	NOUN
gujaf-178	77	72	narrows	narrow	VERB
gujaf-178	77	73	audit	audit	NOUN
gujaf-178	77	74	expectation	expectation	NOUN
gujaf-178	77	75	gap	gap	NOUN
gujaf-178	77	76	?	?	PUNCT
gujaf-178	78	1	musa	musa	PROPN
gujaf-178	78	2	ibrahim	ibrahim	PROPN
gujaf-178	78	3	dauda	dauda	PROPN
gujaf-178	78	4	,	,	PUNCT
gujaf-178	78	5	ibrahim	ibrahim	PROPN
gujaf-178	78	6	adagye	adagye	PROPN
gujaf-178	78	7	dauda	dauda	PROPN
gujaf-178	78	8	,	,	PUNCT
gujaf-178	78	9	phd	phd	NOUN
gujaf-178	78	10	35	35	NUM
gujaf-178	78	11	sustainability	sustainability	NOUN
gujaf-178	78	12	reporting	reporting	NOUN
gujaf-178	78	13	and	and	CCONJ
gujaf-178	78	14	financial	financial	ADJ
gujaf-178	78	15	performance	performance	NOUN
gujaf-178	78	16	of	of	ADP
gujaf-178	78	17	listed	list	VERB
gujaf-178	78	18	manufacturing	manufacturing	NOUN
gujaf-178	78	19	firms	firm	NOUN
gujaf-178	78	20	in	in	ADP
gujaf-178	78	21	nigeria	nigeria	PROPN
gujaf-178	78	22	aiyesan	aiyesan	PROPN
gujaf-178	78	23	,	,	PUNCT
gujaf-178	78	24	olabode	olabode	PROPN
gujaf-178	78	25	olutola	olutola	PROPN
gujaf-178	78	26	ph.d	ph.d	PROPN
gujaf-178	78	27	49	49	NUM
gujaf-178	78	28	firm	firm	ADJ
gujaf-178	78	29	attributes	attribute	NOUN
gujaf-178	78	30	and	and	CCONJ
gujaf-178	78	31	financial	financial	ADJ
gujaf-178	78	32	reporting	reporting	NOUN
gujaf-178	78	33	timeliness	timeliness	NOUN
gujaf-178	78	34	of	of	ADP
gujaf-178	78	35	listed	list	VERB
gujaf-178	78	36	consumer	consumer	NOUN
gujaf-178	78	37	goods	good	NOUN
gujaf-178	78	38	firms	firm	NOUN
gujaf-178	78	39	in	in	ADP
gujaf-178	78	40	nigeria	nigeria	PROPN
gujaf-178	78	41	akume	akume	PROPN
gujaf-178	78	42	james	james	PROPN
gujaf-178	78	43	terkende	terkende	PROPN
gujaf-178	78	44	,	,	PUNCT
gujaf-178	78	45	dele	dele	PROPN
gujaf-178	78	46	ikese	ikese	VERB
gujaf-178	78	47	karim	karim	PROPN
gujaf-178	78	48	67	67	NUM
gujaf-178	78	49	value	value	NOUN
gujaf-178	78	50	relevance	relevance	NOUN
gujaf-178	78	51	of	of	ADP
gujaf-178	78	52	accounting	accounting	NOUN
gujaf-178	78	53	information	information	NOUN
gujaf-178	78	54	for	for	ADP
gujaf-178	78	55	listed	list	VERB
gujaf-178	78	56	financial	financial	ADJ
gujaf-178	78	57	service	service	NOUN
gujaf-178	78	58	firms	firm	NOUN
gujaf-178	78	59	in	in	ADP
gujaf-178	78	60	nigeria	nigeria	PROPN
gujaf-178	78	61	kassim	kassim	PROPN
gujaf-178	78	62	busari	busari	PROPN
gujaf-178	78	63	,	,	PUNCT
gujaf-178	78	64	ishaya	ishaya	PROPN
gujaf-178	78	65	luka	luka	PROPN
gujaf-178	78	66	chechet	chechet	PROPN
gujaf-178	78	67	ph.d	ph.d	PROPN
gujaf-178	78	68	,	,	PUNCT
gujaf-178	78	69	aliyu	aliyu	PROPN
gujaf-178	78	70	ahmed	ahme	VERB
gujaf-178	78	71	abdullahi	abdullahi	PROPN
gujaf-178	78	72	ph.d	ph.d	PROPN
gujaf-178	78	73	,	,	PUNCT
gujaf-178	78	74	&	&	CCONJ
gujaf-178	78	75	ibrahim	ibrahim	PROPN
gujaf-178	78	76	mohammed	mohammed	PROPN
gujaf-178	78	77	ph.d	ph.d	PROPN
gujaf-178	78	78	87	87	NUM
gujaf-178	78	79	nigeria	nigeria	PROPN
gujaf-178	78	80	economic	economic	ADJ
gujaf-178	78	81	growth	growth	NOUN
gujaf-178	78	82	and	and	CCONJ
gujaf-178	78	83	capital	capital	NOUN
gujaf-178	78	84	market	market	NOUN
gujaf-178	78	85	development	development	NOUN
gujaf-178	78	86	:	:	PUNCT
gujaf-178	78	87	does	do	AUX
gujaf-178	78	88	contributory	contributory	NOUN
gujaf-178	78	89	pension	pension	NOUN
gujaf-178	78	90	scheme	scheme	NOUN
gujaf-178	78	91	matter	matter	NOUN
gujaf-178	78	92	?	?	PUNCT
gujaf-178	79	1	akinwumi	akinwumi	PROPN
gujaf-178	79	2	ayorinde	ayorinde	PROPN
gujaf-178	79	3	olutimi	olutimi	PROPN
gujaf-178	79	4	,	,	PUNCT
gujaf-178	79	5	toluwa	toluwa	PROPN
gujaf-178	79	6	celestine	celestine	PROPN
gujaf-178	79	7	oladele	oladele	PROPN
gujaf-178	79	8	ph.d	ph.d	PROPN
gujaf-178	79	9	,	,	PUNCT
gujaf-178	79	10	&	&	CCONJ
gujaf-178	79	11	adeboye	adeboye	ADP
gujaf-178	79	12	emmanuel	emmanuel	PROPN
gujaf-178	79	13	sanmi	sanmi	PROPN
gujaf-178	79	14	101	101	NUM
gujaf-178	79	15	audit	audit	NOUN
gujaf-178	79	16	committee	committee	NOUN
gujaf-178	79	17	and	and	CCONJ
gujaf-178	79	18	financial	financial	ADJ
gujaf-178	79	19	reporting	reporting	NOUN
gujaf-178	79	20	quality	quality	NOUN
gujaf-178	79	21	:	:	PUNCT
gujaf-178	79	22	the	the	DET
gujaf-178	79	23	moderating	moderate	VERB
gujaf-178	79	24	effect	effect	NOUN
gujaf-178	79	25	of	of	ADP
gujaf-178	79	26	board	board	NOUN
gujaf-178	79	27	independence	independence	NOUN
gujaf-178	79	28	of	of	ADP
gujaf-178	79	29	listed	list	VERB
gujaf-178	79	30	deposit	deposit	NOUN
gujaf-178	79	31	money	money	NOUN
gujaf-178	79	32	banks	bank	NOUN
gujaf-178	79	33	in	in	ADP
gujaf-178	79	34	nigeria	nigeria	PROPN
gujaf-178	79	35	kassim	kassim	PROPN
gujaf-178	79	36	yusha’u	yusha’u	PROPN
gujaf-178	79	37	shika	shika	PROPN
gujaf-178	79	38	,	,	PUNCT
gujaf-178	79	39	mark	mark	PROPN
gujaf-178	79	40	david	david	PROPN
gujaf-178	79	41	kantiyok	kantiyok	VERB
gujaf-178	79	42	117	117	NUM
gujaf-178	79	43	gusau	gusau	ADJ
gujaf-178	79	44	journal	journal	NOUN
gujaf-178	79	45	of	of	ADP
gujaf-178	79	46	accounting	accounting	NOUN
gujaf-178	79	47	and	and	CCONJ
gujaf-178	79	48	finance	finance	NOUN
gujaf-178	79	49	,	,	PUNCT
gujaf-178	79	50	vol	vol	NOUN
gujaf-178	79	51	.	.	PROPN
gujaf-178	79	52	3	3	NUM
gujaf-178	79	53	,	,	PUNCT
gujaf-178	79	54	issue	issue	NOUN
gujaf-178	79	55	3	3	NUM
gujaf-178	79	56	,	,	PUNCT
gujaf-178	79	57	october	october	PROPN
gujaf-178	79	58	,	,	PUNCT
gujaf-178	79	59	2022	2022	NUM
gujaf-178	79	60	x	x	SYM
gujaf-178	79	61	determinants	determinant	NOUN
gujaf-178	79	62	of	of	ADP
gujaf-178	79	63	financial	financial	ADJ
gujaf-178	79	64	performance	performance	NOUN
gujaf-178	79	65	of	of	ADP
gujaf-178	79	66	listed	list	VERB
gujaf-178	79	67	deposit	deposit	NOUN
gujaf-178	79	68	money	money	NOUN
gujaf-178	79	69	banks	bank	NOUN
gujaf-178	79	70	in	in	ADP
gujaf-178	79	71	nigeria	nigeria	PROPN
gujaf-178	79	72	mary	mary	PROPN
gujaf-178	79	73	seansu	seansu	PROPN
gujaf-178	79	74	lazarus	lazarus	PROPN
gujaf-178	79	75	,	,	PUNCT
gujaf-178	79	76	nurradden	nurradden	PROPN
gujaf-178	79	77	usman	usman	PROPN
gujaf-178	79	78	miko	miko	PROPN
gujaf-178	79	79	ph.d	ph.d	PROPN
gujaf-178	79	80	,	,	PUNCT
gujaf-178	79	81	&	&	CCONJ
gujaf-178	79	82	saifulahi	saifulahi	PROPN
gujaf-178	79	83	abdullahi	abdullahi	PROPN
gujaf-178	79	84	mazadu	mazadu	PROPN
gujaf-178	79	85	ph.d	ph.d	PROPN
gujaf-178	79	86	140	140	NUM
gujaf-178	79	87	human	human	ADJ
gujaf-178	79	88	resource	resource	NOUN
gujaf-178	79	89	accounting	accounting	NOUN
gujaf-178	79	90	and	and	CCONJ
gujaf-178	79	91	profitability	profitability	NOUN
gujaf-178	79	92	of	of	ADP
gujaf-178	79	93	listed	list	VERB
gujaf-178	79	94	depositmoney	depositmoney	NOUN
gujaf-178	79	95	banks	bank	NOUN
gujaf-178	79	96	in	in	ADP
gujaf-178	79	97	nigeria	nigeria	PROPN
gujaf-178	79	98	ahmad	ahmad	PROPN
gujaf-178	79	99	adamu	adamu	PROPN
gujaf-178	79	100	ibrahim	ibrahim	PROPN
gujaf-178	79	101	,	,	PUNCT
gujaf-178	79	102	ahmad	ahmad	PROPN
gujaf-178	79	103	rufa’i	rufa’i	PROPN
gujaf-178	79	104	adamu	adamu	PROPN
gujaf-178	79	105	,	,	PUNCT
gujaf-178	79	106	fatihu	fatihu	PROPN
gujaf-178	79	107	mahmud	mahmud	PROPN
gujaf-178	79	108	alhassan	alhassan	PROPN
gujaf-178	79	109	&	&	CCONJ
gujaf-178	79	110	muhammad	muhammad	PROPN
gujaf-178	79	111	iliyas	iliyas	PROPN
gujaf-178	79	112	abdulsalam	abdulsalam	PROPN
gujaf-178	79	113	158	158	NUM
gujaf-178	79	114	board	board	NOUN
gujaf-178	79	115	independence	independence	NOUN
gujaf-178	79	116	,	,	PUNCT
gujaf-178	79	117	audit	audit	NOUN
gujaf-178	79	118	effectiveness	effectiveness	NOUN
gujaf-178	79	119	and	and	CCONJ
gujaf-178	79	120	the	the	DET
gujaf-178	79	121	quality	quality	NOUN
gujaf-178	79	122	of	of	ADP
gujaf-178	79	123	reported	report	VERB
gujaf-178	79	124	earnings	earning	NOUN
gujaf-178	79	125	in	in	ADP
gujaf-178	79	126	the	the	DET
gujaf-178	79	127	nigerian	nigerian	ADJ
gujaf-178	79	128	consumer	consumer	NOUN
gujaf-178	79	129	goods	good	NOUN
gujaf-178	79	130	firms	firm	NOUN
gujaf-178	79	131	isah	isah	PROPN
gujaf-178	79	132	shittu	shittu	PROPN
gujaf-178	79	133	ph.d	ph.d	PROPN
gujaf-178	79	134	,	,	PUNCT
gujaf-178	79	135	misbahu	misbahu	PROPN
gujaf-178	79	136	,	,	PUNCT
gujaf-178	79	137	abubakar	abubakar	PROPN
gujaf-178	79	138	muhammad	muhammad	PROPN
gujaf-178	79	139	175	175	NUM
gujaf-178	79	140	impact	impact	NOUN
gujaf-178	79	141	of	of	ADP
gujaf-178	79	142	capital	capital	NOUN
gujaf-178	79	143	structure	structure	NOUN
gujaf-178	79	144	on	on	ADP
gujaf-178	79	145	financial	financial	ADJ
gujaf-178	79	146	performance	performance	NOUN
gujaf-178	79	147	of	of	ADP
gujaf-178	79	148	listed	list	VERB
gujaf-178	79	149	agricultural	agricultural	ADJ
gujaf-178	79	150	companies	company	NOUN
gujaf-178	79	151	in	in	ADP
gujaf-178	79	152	nigeria	nigeria	PROPN
gujaf-178	79	153	ahmad	ahmad	PROPN
gujaf-178	79	154	muhammad	muhammad	PROPN
gujaf-178	79	155	ahmad	ahmad	PROPN
gujaf-178	79	156	,	,	PUNCT
gujaf-178	79	157	shehu	shehu	PROPN
gujaf-178	79	158	usman	usman	PROPN
gujaf-178	79	159	hassan	hassan	PROPN
gujaf-178	79	160	ph.d	ph.d	PROPN
gujaf-178	79	161	.	.	PROPN
gujaf-178	79	162	,	,	PUNCT
gujaf-178	79	163	&	&	CCONJ
gujaf-178	79	164	abubakar	abubakar	PROPN
gujaf-178	79	165	abubakar	abubakar	PROPN
gujaf-178	79	166	192	192	NUM
gujaf-178	79	167	trade	trade	NOUN
gujaf-178	79	168	oriented	orient	VERB
gujaf-178	79	169	money	money	NOUN
gujaf-178	79	170	laundering	laundering	NOUN
gujaf-178	79	171	and	and	CCONJ
gujaf-178	79	172	era	era	NOUN
gujaf-178	79	173	of	of	ADP
gujaf-178	79	174	cybersecurity	cybersecurity	NOUN
gujaf-178	79	175	tax	tax	NOUN
gujaf-178	79	176	evasion	evasion	NOUN
gujaf-178	79	177	in	in	ADP
gujaf-178	79	178	nigeria	nigeria	PROPN
gujaf-178	79	179	oluwayemi	oluwayemi	PROPN
gujaf-178	79	180	joseph	joseph	PROPN
gujaf-178	79	181	kayode	kayode	PROPN
gujaf-178	79	182	,	,	PUNCT
gujaf-178	79	183	adewole	adewole	PROPN
gujaf-178	79	184	joseph	joseph	PROPN
gujaf-178	79	185	adeyinka	adeyinka	PROPN
gujaf-178	79	186	ph.d	ph.d	PROPN
gujaf-178	79	187	,	,	PUNCT
gujaf-178	79	188	adewale	adewale	PROPN
gujaf-178	79	189	abass	abass	PROPN
gujaf-178	79	190	adekunle	adekunle	PROPN
gujaf-178	79	191	&	&	CCONJ
gujaf-178	79	192	kadiri	kadiri	PROPN
gujaf-178	79	193	kayode	kayode	PROPN
gujaf-178	79	194	ph.d	ph.d	PROPN
gujaf-178	79	195	205	205	NUM
gujaf-178	79	196	effect	effect	NOUN
gujaf-178	79	197	of	of	ADP
gujaf-178	79	198	females	female	NOUN
gujaf-178	79	199	in	in	ADP
gujaf-178	79	200	the	the	DET
gujaf-178	79	201	boardroom	boardroom	NOUN
gujaf-178	79	202	on	on	ADP
gujaf-178	79	203	corporate	corporate	ADJ
gujaf-178	79	204	sustainability	sustainability	NOUN
gujaf-178	79	205	reporting	report	VERB
gujaf-178	79	206	salami	salami	ADJ
gujaf-178	79	207	suleiman	suleiman	PROPN
gujaf-178	79	208	ph	ph	PROPN
gujaf-178	79	209	.	.	PROPN
gujaf-178	80	1	d	d	X
gujaf-178	80	2	,	,	PUNCT
gujaf-178	80	3	olanrewaju	olanrewaju	ADJ
gujaf-178	80	4	atanda	atanda	PROPN
gujaf-178	80	5	aliu	aliu	PROPN
gujaf-178	80	6	ph.d	ph.d	PROPN
gujaf-178	80	7	224	224	NUM
gujaf-178	80	8	gusau	gusau	ADJ
gujaf-178	80	9	journal	journal	NOUN
gujaf-178	80	10	of	of	ADP
gujaf-178	80	11	accounting	accounting	NOUN
gujaf-178	80	12	and	and	CCONJ
gujaf-178	80	13	finance	finance	NOUN
gujaf-178	80	14	,	,	PUNCT
gujaf-178	80	15	vol	vol	NOUN
gujaf-178	80	16	.	.	PROPN
gujaf-178	81	1	3	3	NUM
gujaf-178	81	2	,	,	PUNCT
gujaf-178	81	3	issue	issue	NOUN
gujaf-178	81	4	3	3	NUM
gujaf-178	81	5	,	,	PUNCT
gujaf-178	81	6	october	october	PROPN
gujaf-178	81	7	,	,	PUNCT
gujaf-178	81	8	2022	2022	NUM
gujaf-178	81	9	17	17	NUM
gujaf-178	81	10	influence	influence	NOUN
gujaf-178	81	11	of	of	ADP
gujaf-178	81	12	socialization	socialization	NOUN
gujaf-178	81	13	on	on	ADP
gujaf-178	81	14	msme	msme	NOUN
gujaf-178	81	15	compliance	compliance	NOUN
gujaf-178	81	16	by	by	ADP
gujaf-178	81	17	mediating	mediate	VERB
gujaf-178	81	18	understanding	understanding	NOUN
gujaf-178	81	19	and	and	CCONJ
gujaf-178	81	20	moderating	moderate	VERB
gujaf-178	81	21	knowledge	knowledge	NOUN
gujaf-178	81	22	of	of	ADP
gujaf-178	81	23	tax	tax	NOUN
gujaf-178	81	24	visits	visit	NOUN
gujaf-178	81	25	yayuk	yayuk	NOUN
gujaf-178	81	26	ngesti	ngesti	PROPN
gujaf-178	81	27	rahayu	rahayu	VERB
gujaf-178	81	28	faculty	faculty	NOUN
gujaf-178	81	29	of	of	ADP
gujaf-178	81	30	economics	economic	NOUN
gujaf-178	81	31	and	and	CCONJ
gujaf-178	81	32	business	business	NOUN
gujaf-178	81	33	wisnuwardhna	wisnuwardhna	PROPN
gujaf-178	81	34	university	university	PROPN
gujaf-178	81	35	malang	malang	PROPN
gujaf-178	81	36	yayukngesti@wisnuwardhana.ac.id	yayukngesti@wisnuwardhana.ac.id	PROPN
gujaf-178	81	37	abstract	abstract	NOUN
gujaf-178	81	38	this	this	DET
gujaf-178	81	39	study	study	NOUN
gujaf-178	81	40	aims	aim	VERB
gujaf-178	81	41	to	to	PART
gujaf-178	81	42	determine	determine	VERB
gujaf-178	81	43	the	the	DET
gujaf-178	81	44	role	role	NOUN
gujaf-178	81	45	of	of	ADP
gujaf-178	81	46	tax	tax	NOUN
gujaf-178	81	47	knowledge	knowledge	NOUN
gujaf-178	81	48	in	in	ADP
gujaf-178	81	49	being	be	AUX
gujaf-178	81	50	able	able	ADJ
gujaf-178	81	51	to	to	PART
gujaf-178	81	52	strengthen	strengthen	VERB
gujaf-178	81	53	the	the	DET
gujaf-178	81	54	relationship	relationship	NOUN
gujaf-178	81	55	between	between	ADP
gujaf-178	81	56	tax	tax	NOUN
gujaf-178	81	57	socialization	socialization	NOUN
gujaf-178	81	58	and	and	CCONJ
gujaf-178	81	59	understanding	understanding	NOUN
gujaf-178	81	60	of	of	ADP
gujaf-178	81	61	taxpayers	taxpayer	NOUN
gujaf-178	81	62	and	and	CCONJ
gujaf-178	81	63	understanding	understanding	NOUN
gujaf-178	81	64	of	of	ADP
gujaf-178	81	65	taxpayers	taxpayer	NOUN
gujaf-178	81	66	being	be	AUX
gujaf-178	81	67	able	able	ADJ
gujaf-178	81	68	to	to	PART
gujaf-178	81	69	mediate	mediate	VERB
gujaf-178	81	70	the	the	DET
gujaf-178	81	71	relationship	relationship	NOUN
gujaf-178	81	72	of	of	ADP
gujaf-178	81	73	socialization	socialization	NOUN
gujaf-178	81	74	of	of	ADP
gujaf-178	81	75	tax	tax	NOUN
gujaf-178	81	76	visits	visit	NOUN
gujaf-178	81	77	or	or	CCONJ
gujaf-178	81	78	picktime	picktime	NOUN
gujaf-178	81	79	to	to	ADP
gujaf-178	81	80	151	151	NUM
gujaf-178	81	81	msmes	msme	NOUN
gujaf-178	81	82	in	in	ADP
gujaf-178	81	83	the	the	DET
gujaf-178	81	84	"	"	PUNCT
gujaf-178	81	85	selecta	selecta	ADJ
gujaf-178	81	86	"	"	PUNCT
gujaf-178	81	87	destination	destination	NOUN
gujaf-178	81	88	,	,	PUNCT
gujaf-178	81	89	batu	batu	PROPN
gujaf-178	81	90	city	city	PROPN
gujaf-178	81	91	east	east	PROPN
gujaf-178	81	92	java	java	PROPN
gujaf-178	81	93	indonesia	indonesia	PROPN
gujaf-178	81	94	.	.	PUNCT
gujaf-178	82	1	this	this	DET
gujaf-178	82	2	research	research	NOUN
gujaf-178	82	3	is	be	AUX
gujaf-178	82	4	included	include	VERB
gujaf-178	82	5	in	in	ADP
gujaf-178	82	6	survey	survey	NOUN
gujaf-178	82	7	research	research	NOUN
gujaf-178	82	8	,	,	PUNCT
gujaf-178	82	9	but	but	CCONJ
gujaf-178	82	10	from	from	ADP
gujaf-178	82	11	a	a	DET
gujaf-178	82	12	number	number	NOUN
gujaf-178	82	13	of	of	ADP
gujaf-178	82	14	msmes	msme	NOUN
gujaf-178	82	15	that	that	PRON
gujaf-178	82	16	are	be	AUX
gujaf-178	82	17	eligible	eligible	ADJ
gujaf-178	82	18	for	for	ADP
gujaf-178	82	19	data	datum	NOUN
gujaf-178	82	20	analysis	analysis	NOUN
gujaf-178	82	21	,	,	PUNCT
gujaf-178	82	22	there	there	PRON
gujaf-178	82	23	are	be	VERB
gujaf-178	82	24	148	148	NUM
gujaf-178	82	25	because	because	SCONJ
gujaf-178	82	26	3	3	NUM
gujaf-178	82	27	respondents	respondent	NOUN
gujaf-178	82	28	are	be	AUX
gujaf-178	82	29	considered	consider	VERB
gujaf-178	82	30	unfit	unfit	ADJ
gujaf-178	82	31	for	for	ADP
gujaf-178	82	32	processing	processing	NOUN
gujaf-178	82	33	.	.	PUNCT
gujaf-178	83	1	testing	testing	NOUN
gujaf-178	83	2	mediation	mediation	NOUN
gujaf-178	83	3	and	and	CCONJ
gujaf-178	83	4	moderation	moderation	NOUN
gujaf-178	83	5	using	use	VERB
gujaf-178	83	6	warppls	warppls	NOUN
gujaf-178	83	7	in	in	ADP
gujaf-178	83	8	order	order	NOUN
gujaf-178	83	9	to	to	PART
gujaf-178	83	10	determine	determine	VERB
gujaf-178	83	11	the	the	DET
gujaf-178	83	12	mediating	mediate	VERB
gujaf-178	83	13	role	role	NOUN
gujaf-178	83	14	of	of	ADP
gujaf-178	83	15	the	the	DET
gujaf-178	83	16	taxpayer	taxpayer	NOUN
gujaf-178	83	17	understanding	understand	VERB
gujaf-178	83	18	variable	variable	NOUN
gujaf-178	83	19	and	and	CCONJ
gujaf-178	83	20	the	the	DET
gujaf-178	83	21	moderating	moderate	VERB
gujaf-178	83	22	role	role	NOUN
gujaf-178	83	23	of	of	ADP
gujaf-178	83	24	the	the	DET
gujaf-178	83	25	taxpayer	taxpayer	NOUN
gujaf-178	83	26	knowledge	knowledge	NOUN
gujaf-178	83	27	variable	variable	NOUN
gujaf-178	83	28	.	.	PUNCT
gujaf-178	84	1	warppls	warppls	PROPN
gujaf-178	84	2	is	be	AUX
gujaf-178	84	3	also	also	ADV
gujaf-178	84	4	used	use	VERB
gujaf-178	84	5	to	to	PART
gujaf-178	84	6	test	test	VERB
gujaf-178	84	7	the	the	DET
gujaf-178	84	8	fit	fit	NOUN
gujaf-178	84	9	of	of	ADP
gujaf-178	84	10	external	external	ADJ
gujaf-178	84	11	models	model	NOUN
gujaf-178	84	12	which	which	PRON
gujaf-178	84	13	include	include	VERB
gujaf-178	84	14	convergent	convergent	NOUN
gujaf-178	84	15	validity	validity	NOUN
gujaf-178	84	16	tests	test	NOUN
gujaf-178	84	17	and	and	CCONJ
gujaf-178	84	18	composite	composite	ADJ
gujaf-178	84	19	reliability	reliability	NOUN
gujaf-178	84	20	,	,	PUNCT
gujaf-178	84	21	compositer	compositer	NOUN
gujaf-178	84	22	realiability	realiability	NOUN
gujaf-178	84	23	,	,	PUNCT
gujaf-178	84	24	model	model	NOUN
gujaf-178	84	25	fit	fit	ADJ
gujaf-178	84	26	and	and	CCONJ
gujaf-178	84	27	quality	quality	NOUN
gujaf-178	84	28	indices	index	NOUN
gujaf-178	84	29	.	.	PUNCT
gujaf-178	85	1	the	the	DET
gujaf-178	85	2	results	result	NOUN
gujaf-178	85	3	show	show	VERB
gujaf-178	85	4	that	that	SCONJ
gujaf-178	85	5	understanding	understand	VERB
gujaf-178	85	6	taxpayers	taxpayer	NOUN
gujaf-178	85	7	is	be	AUX
gujaf-178	85	8	able	able	ADJ
gujaf-178	85	9	to	to	PART
gujaf-178	85	10	mediate	mediate	VERB
gujaf-178	85	11	the	the	DET
gujaf-178	85	12	impact	impact	NOUN
gujaf-178	85	13	of	of	ADP
gujaf-178	85	14	"	"	PUNCT
gujaf-178	85	15	picktime	picktime	NOUN
gujaf-178	85	16	"	"	PUNCT
gujaf-178	85	17	socialization	socialization	NOUN
gujaf-178	85	18	on	on	ADP
gujaf-178	85	19	taxpayer	taxpayer	NOUN
gujaf-178	85	20	compliance	compliance	NOUN
gujaf-178	85	21	,	,	PUNCT
gujaf-178	85	22	while	while	SCONJ
gujaf-178	85	23	knowledge	knowledge	NOUN
gujaf-178	85	24	of	of	ADP
gujaf-178	85	25	tax	tax	NOUN
gujaf-178	85	26	visits	visit	NOUN
gujaf-178	85	27	can	can	AUX
gujaf-178	85	28	strengthen	strengthen	VERB
gujaf-178	85	29	the	the	DET
gujaf-178	85	30	relationship	relationship	NOUN
gujaf-178	85	31	of	of	ADP
gujaf-178	85	32	tax	tax	NOUN
gujaf-178	85	33	visit	visit	NOUN
gujaf-178	85	34	socialization	socialization	NOUN
gujaf-178	85	35	to	to	ADP
gujaf-178	85	36	taxpayer	taxpayer	NOUN
gujaf-178	85	37	compliance	compliance	NOUN
gujaf-178	85	38	,	,	PUNCT
gujaf-178	85	39	especially	especially	ADV
gujaf-178	85	40	knowledge	knowledge	NOUN
gujaf-178	85	41	related	relate	VERB
gujaf-178	85	42	to	to	ADP
gujaf-178	85	43	providing	provide	VERB
gujaf-178	85	44	ease	ease	NOUN
gujaf-178	85	45	of	of	ADP
gujaf-178	85	46	use	use	NOUN
gujaf-178	85	47	of	of	ADP
gujaf-178	85	48	the	the	DET
gujaf-178	85	49	picktime	picktime	NOUN
gujaf-178	85	50	application	application	NOUN
gujaf-178	85	51	and	and	CCONJ
gujaf-178	85	52	being	be	AUX
gujaf-178	85	53	able	able	ADJ
gujaf-178	85	54	to	to	PART
gujaf-178	85	55	increase	increase	VERB
gujaf-178	85	56	the	the	DET
gujaf-178	85	57	influence	influence	NOUN
gujaf-178	85	58	of	of	ADP
gujaf-178	85	59	socialization	socialization	NOUN
gujaf-178	85	60	on	on	ADP
gujaf-178	85	61	taxpayer	taxpayer	NOUN
gujaf-178	85	62	understanding	understand	VERB
gujaf-178	85	63	tax	tax	NOUN
gujaf-178	85	64	to	to	PART
gujaf-178	85	65	get	get	VERB
gujaf-178	85	66	a	a	DET
gujaf-178	85	67	queue	queue	NOUN
gujaf-178	85	68	number	number	NOUN
gujaf-178	85	69	make	make	VERB
gujaf-178	85	70	a	a	DET
gujaf-178	85	71	face	face	NOUN
gujaf-178	85	72	-	-	PUNCT
gujaf-178	85	73	to	to	ADP
gujaf-178	85	74	-	-	PUNCT
gujaf-178	85	75	face	face	NOUN
gujaf-178	85	76	appointment	appointment	NOUN
gujaf-178	85	77	with	with	ADP
gujaf-178	85	78	the	the	DET
gujaf-178	85	79	tax	tax	NOUN
gujaf-178	85	80	officer	officer	NOUN
gujaf-178	85	81	keywords	keyword	VERB
gujaf-178	85	82	:	:	PUNCT
gujaf-178	85	83	knowledge	knowledge	NOUN
gujaf-178	85	84	,	,	PUNCT
gujaf-178	85	85	understanding	understanding	NOUN
gujaf-178	85	86	,	,	PUNCT
gujaf-178	85	87	socialization	socialization	NOUN
gujaf-178	85	88	,	,	PUNCT
gujaf-178	85	89	compliance	compliance	NOUN
gujaf-178	85	90	and	and	CCONJ
gujaf-178	85	91	tax	tax	NOUN
gujaf-178	85	92	visits	visit	NOUN
gujaf-178	85	93	doi.org/10.57233/gujaf	doi.org/10.57233/gujaf	PROPN
gujaf-178	85	94	.	.	PUNCT
gujaf-178	86	1	v3i3.178	v3i3.178	PROPN
gujaf-178	86	2	1	1	X
gujaf-178	86	3	.	.	X
gujaf-178	87	1	introduction	introduction	NOUN
gujaf-178	87	2	the	the	DET
gujaf-178	87	3	reason	reason	NOUN
gujaf-178	87	4	we	we	PRON
gujaf-178	87	5	convey	convey	VERB
gujaf-178	87	6	the	the	DET
gujaf-178	87	7	covid-19	covid-19	PROPN
gujaf-178	87	8	pandemic	pandemic	NOUN
gujaf-178	87	9	as	as	ADP
gujaf-178	87	10	an	an	DET
gujaf-178	87	11	opening	opening	NOUN
gujaf-178	87	12	sentence	sentence	NOUN
gujaf-178	87	13	in	in	ADP
gujaf-178	87	14	this	this	DET
gujaf-178	87	15	study	study	NOUN
gujaf-178	87	16	is	be	AUX
gujaf-178	87	17	:	:	PUNCT
gujaf-178	87	18	starting	start	VERB
gujaf-178	87	19	with	with	ADP
gujaf-178	87	20	the	the	DET
gujaf-178	87	21	covid-19	covid-19	PROPN
gujaf-178	87	22	pandemic	pandemic	NOUN
gujaf-178	87	23	,	,	PUNCT
gujaf-178	87	24	to	to	PART
gujaf-178	87	25	prevent	prevent	VERB
gujaf-178	87	26	transmission	transmission	NOUN
gujaf-178	87	27	of	of	ADP
gujaf-178	87	28	the	the	DET
gujaf-178	87	29	virus	virus	NOUN
gujaf-178	87	30	,	,	PUNCT
gujaf-178	87	31	the	the	DET
gujaf-178	87	32	government	government	NOUN
gujaf-178	87	33	has	have	AUX
gujaf-178	87	34	limited	limit	VERB
gujaf-178	87	35	community	community	NOUN
gujaf-178	87	36	activities	activity	NOUN
gujaf-178	87	37	including	include	VERB
gujaf-178	87	38	government	government	NOUN
gujaf-178	87	39	and	and	CCONJ
gujaf-178	87	40	private	private	ADJ
gujaf-178	87	41	institutions	institution	NOUN
gujaf-178	87	42	that	that	PRON
gujaf-178	87	43	provide	provide	VERB
gujaf-178	87	44	face	face	NOUN
gujaf-178	87	45	-	-	PUNCT
gujaf-178	87	46	to	to	ADP
gujaf-178	87	47	-	-	PUNCT
gujaf-178	87	48	face	face	NOUN
gujaf-178	87	49	services	service	NOUN
gujaf-178	87	50	.	.	PUNCT
gujaf-178	88	1	services	service	NOUN
gujaf-178	88	2	that	that	PRON
gujaf-178	88	3	were	be	AUX
gujaf-178	88	4	originally	originally	ADV
gujaf-178	88	5	carried	carry	VERB
gujaf-178	88	6	out	out	ADP
gujaf-178	88	7	face	face	NOUN
gujaf-178	88	8	-	-	PUNCT
gujaf-178	88	9	to	to	ADP
gujaf-178	88	10	-	-	PUNCT
gujaf-178	88	11	face	face	NOUN
gujaf-178	88	12	(	(	PUNCT
gujaf-178	88	13	work	work	NOUN
gujaf-178	88	14	from	from	ADP
gujaf-178	88	15	office	office	NOUN
gujaf-178	88	16	)	)	PUNCT
gujaf-178	88	17	have	have	AUX
gujaf-178	88	18	now	now	ADV
gujaf-178	88	19	become	become	VERB
gujaf-178	88	20	work	work	NOUN
gujaf-178	88	21	from	from	ADP
gujaf-178	88	22	home	home	NOUN
gujaf-178	88	23	,	,	PUNCT
gujaf-178	88	24	including	include	VERB
gujaf-178	88	25	limiting	limit	VERB
gujaf-178	88	26	the	the	DET
gujaf-178	88	27	number	number	NOUN
gujaf-178	88	28	of	of	ADP
gujaf-178	88	29	visitors	visitor	NOUN
gujaf-178	88	30	.	.	PUNCT
gujaf-178	89	1	face	face	NOUN
gujaf-178	89	2	-	-	PUNCT
gujaf-178	89	3	to	to	ADP
gujaf-178	89	4	-	-	PUNCT
gujaf-178	89	5	face	face	NOUN
gujaf-178	89	6	services	service	NOUN
gujaf-178	89	7	must	must	AUX
gujaf-178	89	8	be	be	AUX
gujaf-178	89	9	carried	carry	VERB
gujaf-178	89	10	out	out	ADP
gujaf-178	89	11	by	by	ADP
gujaf-178	89	12	making	make	VERB
gujaf-178	89	13	face	face	NOUN
gujaf-178	89	14	-	-	PUNCT
gujaf-178	89	15	to	to	ADP
gujaf-178	89	16	-	-	PUNCT
gujaf-178	89	17	face	face	NOUN
gujaf-178	89	18	appointments	appointment	NOUN
gujaf-178	89	19	,	,	PUNCT
gujaf-178	89	20	you	you	PRON
gujaf-178	89	21	must	must	AUX
gujaf-178	89	22	first	first	ADV
gujaf-178	89	23	enter	enter	VERB
gujaf-178	89	24	the	the	DET
gujaf-178	89	25	tax	tax	NOUN
gujaf-178	89	26	visit	visit	NOUN
gujaf-178	89	27	application	application	NOUN
gujaf-178	89	28	called	call	VERB
gujaf-178	89	29	"	"	PUNCT
gujaf-178	89	30	picktime	picktime	NOUN
gujaf-178	89	31	"	"	PUNCT
gujaf-178	89	32	,	,	PUNCT
gujaf-178	89	33	but	but	CCONJ
gujaf-178	89	34	during	during	ADP
gujaf-178	89	35	the	the	DET
gujaf-178	89	36	covid-19	covid-19	PROPN
gujaf-178	89	37	pandemic	pandemic	NOUN
gujaf-178	89	38	,	,	PUNCT
gujaf-178	89	39	socialization	socialization	NOUN
gujaf-178	89	40	regarding	regard	VERB
gujaf-178	89	41	tax	tax	NOUN
gujaf-178	89	42	visits	visit	NOUN
gujaf-178	89	43	was	be	AUX
gujaf-178	89	44	still	still	ADV
gujaf-178	89	45	limited	limit	VERB
gujaf-178	89	46	to	to	ADP
gujaf-178	89	47	making	make	VERB
gujaf-178	89	48	brochures	brochure	NOUN
gujaf-178	89	49	placed	place	VERB
gujaf-178	89	50	at	at	ADP
gujaf-178	89	51	the	the	DET
gujaf-178	89	52	door	door	NOUN
gujaf-178	89	53	of	of	ADP
gujaf-178	89	54	the	the	DET
gujaf-178	89	55	tax	tax	NOUN
gujaf-178	89	56	service	service	NOUN
gujaf-178	89	57	office	office	NOUN
gujaf-178	89	58	,	,	PUNCT
gujaf-178	89	59	so	so	SCONJ
gujaf-178	89	60	that	that	SCONJ
gujaf-178	89	61	many	many	ADJ
gujaf-178	89	62	taxpayers	taxpayer	NOUN
gujaf-178	89	63	when	when	SCONJ
gujaf-178	89	64	they	they	PRON
gujaf-178	89	65	want	want	VERB
gujaf-178	89	66	to	to	PART
gujaf-178	89	67	report	report	VERB
gujaf-178	89	68	their	their	PRON
gujaf-178	89	69	taxes	taxis	NOUN
gujaf-178	89	70	are	be	AUX
gujaf-178	89	71	constrained	constrain	VERB
gujaf-178	89	72	because	because	SCONJ
gujaf-178	89	73	they	they	PRON
gujaf-178	89	74	do	do	AUX
gujaf-178	89	75	not	not	PART
gujaf-178	89	76	know	know	VERB
gujaf-178	89	77	the	the	DET
gujaf-178	89	78	procedure	procedure	NOUN
gujaf-178	89	79	for	for	ADP
gujaf-178	89	80	filling	fill	VERB
gujaf-178	89	81	out	out	ADP
gujaf-178	89	82	a	a	DET
gujaf-178	89	83	tax	tax	NOUN
gujaf-178	89	84	visit	visit	NOUN
gujaf-178	89	85	application	application	NOUN
gujaf-178	89	86	.	.	PUNCT
gujaf-178	90	1	mailto:yayukngesti@wisnuwardhana.ac.id	mailto:yayukngesti@wisnuwardhana.ac.id	PROPN
gujaf-178	90	2	gusau	gusau	PROPN
gujaf-178	90	3	journal	journal	PROPN
gujaf-178	90	4	of	of	ADP
gujaf-178	90	5	accounting	accounting	NOUN
gujaf-178	90	6	and	and	CCONJ
gujaf-178	90	7	finance	finance	NOUN
gujaf-178	90	8	,	,	PUNCT
gujaf-178	90	9	vol	vol	NOUN
gujaf-178	90	10	.	.	PROPN
gujaf-178	90	11	3	3	NUM
gujaf-178	90	12	,	,	PUNCT
gujaf-178	90	13	issue	issue	NOUN
gujaf-178	90	14	3	3	NUM
gujaf-178	90	15	,	,	PUNCT
gujaf-178	90	16	october	october	PROPN
gujaf-178	90	17	,	,	PUNCT
gujaf-178	90	18	2022	2022	NUM
gujaf-178	90	19	18	18	NUM
gujaf-178	90	20	coronavirus	coronavirus	NOUN
gujaf-178	90	21	disease	disease	NOUN
gujaf-178	90	22	2019	2019	NUM
gujaf-178	90	23	referred	refer	VERB
gujaf-178	90	24	to	to	ADP
gujaf-178	90	25	as	as	SCONJ
gujaf-178	90	26	covid-19	covid-19	PROPN
gujaf-178	90	27	has	have	AUX
gujaf-178	90	28	spread	spread	VERB
gujaf-178	90	29	to	to	ADP
gujaf-178	90	30	a	a	DET
gujaf-178	90	31	variety	variety	NOUN
gujaf-178	90	32	of	of	ADP
gujaf-178	90	33	parts	part	NOUN
gujaf-178	90	34	of	of	ADP
gujaf-178	90	35	the	the	DET
gujaf-178	90	36	country	country	NOUN
gujaf-178	90	37	in	in	ADP
gujaf-178	90	38	the	the	DET
gujaf-178	90	39	world	world	NOUN
gujaf-178	90	40	.	.	PUNCT
gujaf-178	91	1	the	the	DET
gujaf-178	91	2	world	world	PROPN
gujaf-178	91	3	health	health	PROPN
gujaf-178	91	4	organization	organization	NOUN
gujaf-178	91	5	(	(	PUNCT
gujaf-178	91	6	who	who	PRON
gujaf-178	91	7	)	)	PUNCT
gujaf-178	91	8	has	have	AUX
gujaf-178	91	9	declared	declare	VERB
gujaf-178	91	10	a	a	DET
gujaf-178	91	11	covid-19	covid-19	PROPN
gujaf-178	91	12	pandemic	pandemic	NOUN
gujaf-178	91	13	since	since	SCONJ
gujaf-178	91	14	march	march	PROPN
gujaf-178	91	15	11	11	NUM
gujaf-178	91	16	,	,	PUNCT
gujaf-178	91	17	2020	2020	NUM
gujaf-178	91	18	.	.	PUNCT
gujaf-178	92	1	the	the	DET
gujaf-178	92	2	covid-19	covid-19	PROPN
gujaf-178	92	3	is	be	AUX
gujaf-178	92	4	not	not	PART
gujaf-178	92	5	solely	solely	ADV
gujaf-178	92	6	dangerous	dangerous	ADJ
gujaf-178	92	7	in	in	ADP
gujaf-178	92	8	terms	term	NOUN
gujaf-178	92	9	of	of	ADP
gujaf-178	92	10	fitness	fitness	NOUN
gujaf-178	92	11	,	,	PUNCT
gujaf-178	92	12	it	it	PRON
gujaf-178	92	13	additionally	additionally	ADV
gujaf-178	92	14	has	have	VERB
gujaf-178	92	15	an	an	DET
gujaf-178	92	16	effect	effect	NOUN
gujaf-178	92	17	on	on	ADP
gujaf-178	92	18	the	the	DET
gujaf-178	92	19	financial	financial	ADJ
gujaf-178	92	20	system	system	NOUN
gujaf-178	92	21	in	in	ADP
gujaf-178	92	22	various	various	ADJ
gujaf-178	92	23	nations	nation	NOUN
gujaf-178	92	24	as	as	ADV
gujaf-178	92	25	well	well	ADV
gujaf-178	92	26	as	as	ADP
gujaf-178	92	27	in	in	ADP
gujaf-178	92	28	indonesia	indonesia	PROPN
gujaf-178	92	29	,	,	PUNCT
gujaf-178	92	30	due	due	ADP
gujaf-178	92	31	to	to	ADP
gujaf-178	92	32	the	the	DET
gujaf-178	92	33	fact	fact	NOUN
gujaf-178	92	34	the	the	DET
gujaf-178	92	35	production	production	NOUN
gujaf-178	92	36	of	of	ADP
gujaf-178	92	37	items	item	NOUN
gujaf-178	92	38	is	be	AUX
gujaf-178	92	39	disrupted	disrupt	VERB
gujaf-178	92	40	,	,	PUNCT
gujaf-178	92	41	and	and	CCONJ
gujaf-178	92	42	investment	investment	NOUN
gujaf-178	92	43	is	be	AUX
gujaf-178	92	44	additionally	additionally	ADV
gujaf-178	92	45	hampered	hamper	VERB
gujaf-178	92	46	.	.	PUNCT
gujaf-178	93	1	the	the	DET
gujaf-178	93	2	influences	influence	NOUN
gujaf-178	93	3	of	of	ADP
gujaf-178	93	4	the	the	DET
gujaf-178	93	5	covid-19	covid-19	PROPN
gujaf-178	93	6	virus	virus	NOUN
gujaf-178	93	7	pandemic	pandemic	ADJ
gujaf-178	93	8	in	in	ADP
gujaf-178	93	9	indonesia	indonesia	PROPN
gujaf-178	93	10	include	include	VERB
gujaf-178	93	11	:	:	PUNCT
gujaf-178	93	12	some	some	DET
gujaf-178	93	13	items	item	NOUN
gujaf-178	93	14	end	end	VERB
gujaf-178	93	15	up	up	ADP
gujaf-178	93	16	costly	costly	ADJ
gujaf-178	93	17	and	and	CCONJ
gujaf-178	93	18	rare	rare	ADJ
gujaf-178	93	19	to	to	PART
gujaf-178	93	20	find	find	VERB
gujaf-178	93	21	,	,	PUNCT
gujaf-178	93	22	indonesian	indonesian	ADJ
gujaf-178	93	23	pilgrims	pilgrim	NOUN
gujaf-178	93	24	cancel	cancel	VERB
gujaf-178	93	25	their	their	PRON
gujaf-178	93	26	umrah	umrah	ADJ
gujaf-178	93	27	trips	trip	NOUN
gujaf-178	93	28	,	,	PUNCT
gujaf-178	93	29	reduce	reduce	VERB
gujaf-178	93	30	in	in	ADP
gujaf-178	93	31	foreign	foreign	ADJ
gujaf-178	93	32	traveler	traveler	NOUN
gujaf-178	93	33	visits	visit	NOUN
gujaf-178	93	34	to	to	ADP
gujaf-178	93	35	indonesia	indonesia	PROPN
gujaf-178	93	36	,	,	PUNCT
gujaf-178	93	37	injury	injury	VERB
gujaf-178	93	38	the	the	DET
gujaf-178	93	39	financial	financial	ADJ
gujaf-178	93	40	shape	shape	NOUN
gujaf-178	93	41	in	in	ADP
gujaf-178	93	42	indonesia	indonesia	PROPN
gujaf-178	93	43	and	and	CCONJ
gujaf-178	93	44	abate	abate	VERB
gujaf-178	93	45	imports	import	NOUN
gujaf-178	93	46	of	of	ADP
gujaf-178	93	47	goods	good	NOUN
gujaf-178	93	48	.	.	PUNCT
gujaf-178	94	1	a	a	DET
gujaf-178	94	2	variety	variety	NOUN
gujaf-178	94	3	of	of	ADP
gujaf-178	94	4	firm	firm	ADJ
gujaf-178	94	5	steps	step	NOUN
gujaf-178	94	6	have	have	AUX
gujaf-178	94	7	been	be	AUX
gujaf-178	94	8	taken	take	VERB
gujaf-178	94	9	by	by	ADP
gujaf-178	94	10	the	the	DET
gujaf-178	94	11	authorities	authority	NOUN
gujaf-178	94	12	to	to	PART
gujaf-178	94	13	restrict	restrict	VERB
gujaf-178	94	14	people	people	NOUN
gujaf-178	94	15	's	's	PART
gujaf-178	94	16	mobility	mobility	NOUN
gujaf-178	94	17	in	in	ADP
gujaf-178	94	18	order	order	NOUN
gujaf-178	94	19	to	to	PART
gujaf-178	94	20	minimize	minimize	VERB
gujaf-178	94	21	the	the	DET
gujaf-178	94	22	unfold	unfold	NOUN
gujaf-178	94	23	of	of	ADP
gujaf-178	94	24	covid-19	covid-19	PROPN
gujaf-178	94	25	with	with	ADP
gujaf-178	94	26	the	the	DET
gujaf-178	94	27	aid	aid	NOUN
gujaf-178	94	28	of	of	ADP
gujaf-178	94	29	enforcing	enforce	VERB
gujaf-178	94	30	micro	micro	ADJ
gujaf-178	94	31	-	-	NOUN
gujaf-178	94	32	scale	scale	ADJ
gujaf-178	94	33	community	community	NOUN
gujaf-178	94	34	activity	activity	NOUN
gujaf-178	94	35	restrictions	restriction	NOUN
gujaf-178	94	36	(	(	PUNCT
gujaf-178	94	37	ppkm	ppkm	NOUN
gujaf-178	94	38	)	)	PUNCT
gujaf-178	94	39	and	and	CCONJ
gujaf-178	94	40	accelerating	accelerate	VERB
gujaf-178	94	41	vaccinations	vaccination	NOUN
gujaf-178	94	42	.	.	PUNCT
gujaf-178	95	1	micro	micro	PROPN
gujaf-178	95	2	ppkm	ppkm	PROPN
gujaf-178	95	3	is	be	AUX
gujaf-178	95	4	carried	carry	VERB
gujaf-178	95	5	out	out	ADP
gujaf-178	95	6	to	to	PART
gujaf-178	95	7	foster	foster	VERB
gujaf-178	95	8	public	public	ADJ
gujaf-178	95	9	compliance	compliance	NOUN
gujaf-178	95	10	with	with	ADP
gujaf-178	95	11	the	the	DET
gujaf-178	95	12	covid-19	covid-19	PROPN
gujaf-178	95	13	prevention	prevention	NOUN
gujaf-178	95	14	health	health	NOUN
gujaf-178	95	15	protocol	protocol	NOUN
gujaf-178	95	16	.	.	PUNCT
gujaf-178	96	1	in	in	ADP
gujaf-178	96	2	micro	micro	ADJ
gujaf-178	96	3	-	-	NOUN
gujaf-178	96	4	scale	scale	ADJ
gujaf-178	96	5	ppkm	ppkm	NOUN
gujaf-178	96	6	,	,	PUNCT
gujaf-178	96	7	authorities	authority	NOUN
gujaf-178	96	8	administration	administration	NOUN
gujaf-178	96	9	and	and	CCONJ
gujaf-178	96	10	public	public	ADJ
gujaf-178	96	11	services	service	NOUN
gujaf-178	96	12	ought	ought	AUX
gujaf-178	96	13	to	to	PART
gujaf-178	96	14	continue	continue	VERB
gujaf-178	96	15	to	to	PART
gujaf-178	96	16	run	run	VERB
gujaf-178	96	17	with	with	ADP
gujaf-178	96	18	changes	change	NOUN
gujaf-178	96	19	to	to	ADP
gujaf-178	96	20	the	the	DET
gujaf-178	96	21	work	work	NOUN
gujaf-178	96	22	system	system	NOUN
gujaf-178	96	23	:	:	PUNCT
gujaf-178	96	24	those	those	PRON
gujaf-178	96	25	who	who	PRON
gujaf-178	96	26	work	work	VERB
gujaf-178	96	27	in	in	ADP
gujaf-178	96	28	the	the	DET
gujaf-178	96	29	non	non	ADJ
gujaf-178	96	30	-	-	ADJ
gujaf-178	96	31	essential	essential	ADJ
gujaf-178	96	32	quarter	quarter	NOUN
gujaf-178	96	33	in	in	ADP
gujaf-178	96	34	the	the	DET
gujaf-178	96	35	emergency	emergency	NOUN
gujaf-178	96	36	ppkm	ppkm	PROPN
gujaf-178	96	37	vicinity	vicinity	NOUN
gujaf-178	96	38	are	be	AUX
gujaf-178	96	39	required	require	VERB
gujaf-178	96	40	to	to	PART
gujaf-178	96	41	lift	lift	VERB
gujaf-178	96	42	out	out	ADP
gujaf-178	96	43	legit	legit	ADJ
gujaf-178	96	44	responsibilities	responsibility	NOUN
gujaf-178	96	45	at	at	ADP
gujaf-178	96	46	home	home	NOUN
gujaf-178	96	47	(	(	PUNCT
gujaf-178	96	48	work	work	NOUN
gujaf-178	96	49	from	from	ADP
gujaf-178	96	50	home	home	NOUN
gujaf-178	96	51	/	/	SYM
gujaf-178	96	52	wfh	wfh	NOUN
gujaf-178	96	53	)	)	PUNCT
gujaf-178	96	54	in	in	ADP
gujaf-178	96	55	full	full	ADJ
gujaf-178	96	56	or	or	CCONJ
gujaf-178	96	57	100	100	NUM
gujaf-178	96	58	%	%	NOUN
gujaf-178	96	59	.	.	PUNCT
gujaf-178	97	1	for	for	ADP
gujaf-178	97	2	authorities	authority	NOUN
gujaf-178	97	3	companies	company	NOUN
gujaf-178	97	4	whose	whose	DET
gujaf-178	97	5	offerings	offering	NOUN
gujaf-178	97	6	are	be	AUX
gujaf-178	97	7	related	relate	VERB
gujaf-178	97	8	to	to	ADP
gujaf-178	97	9	essential	essential	ADJ
gujaf-178	97	10	sectors	sector	NOUN
gujaf-178	97	11	,	,	PUNCT
gujaf-178	97	12	working	work	VERB
gujaf-178	97	13	in	in	ADP
gujaf-178	97	14	the	the	DET
gujaf-178	97	15	office	office	NOUN
gujaf-178	97	16	is	be	AUX
gujaf-178	97	17	a	a	DET
gujaf-178	97	18	maximum	maximum	NOUN
gujaf-178	97	19	of	of	ADP
gujaf-178	97	20	50	50	NUM
gujaf-178	97	21	%	%	NOUN
gujaf-178	97	22	.	.	PUNCT
gujaf-178	98	1	meanwhile	meanwhile	ADV
gujaf-178	98	2	,	,	PUNCT
gujaf-178	98	3	for	for	ADP
gujaf-178	98	4	authorities	authority	NOUN
gujaf-178	98	5	’	'	PUNCT
gujaf-178	98	6	services	service	NOUN
gujaf-178	98	7	related	relate	VERB
gujaf-178	98	8	to	to	ADP
gujaf-178	98	9	integral	integral	ADJ
gujaf-178	98	10	sectors	sector	NOUN
gujaf-178	98	11	,	,	PUNCT
gujaf-178	98	12	government	government	NOUN
gujaf-178	98	13	companies	company	NOUN
gujaf-178	98	14	can	can	AUX
gujaf-178	98	15	assign	assign	VERB
gujaf-178	98	16	their	their	PRON
gujaf-178	98	17	personnel	personnel	NOUN
gujaf-178	98	18	to	to	PART
gujaf-178	98	19	work	work	VERB
gujaf-178	98	20	from	from	ADP
gujaf-178	98	21	office	office	NOUN
gujaf-178	98	22	(	(	PUNCT
gujaf-178	98	23	wfo	wfo	PROPN
gujaf-178	98	24	)	)	PUNCT
gujaf-178	98	25	a	a	DET
gujaf-178	98	26	maximum	maximum	NOUN
gujaf-178	98	27	of	of	ADP
gujaf-178	98	28	100	100	NUM
gujaf-178	98	29	%	%	NOUN
gujaf-178	98	30	.	.	PUNCT
gujaf-178	99	1	the	the	DET
gujaf-178	99	2	integral	integral	ADJ
gujaf-178	99	3	sectors	sector	NOUN
gujaf-178	99	4	in	in	ADP
gujaf-178	99	5	question	question	NOUN
gujaf-178	99	6	encompass	encompass	NOUN
gujaf-178	99	7	finance	finance	NOUN
gujaf-178	99	8	,	,	PUNCT
gujaf-178	99	9	banking	banking	NOUN
gujaf-178	99	10	,	,	PUNCT
gujaf-178	99	11	capital	capital	NOUN
gujaf-178	99	12	markets	market	NOUN
gujaf-178	99	13	,	,	PUNCT
gujaf-178	99	14	payment	payment	NOUN
gujaf-178	99	15	systems	system	NOUN
gujaf-178	99	16	,	,	PUNCT
gujaf-178	99	17	information	information	NOUN
gujaf-178	99	18	and	and	CCONJ
gujaf-178	99	19	verbal	verbal	ADJ
gujaf-178	99	20	exchange	exchange	NOUN
gujaf-178	99	21	technology	technology	NOUN
gujaf-178	99	22	,	,	PUNCT
gujaf-178	99	23	non	non	ADJ
gujaf-178	99	24	-	-	ADJ
gujaf-178	99	25	covid-19	covid-19	ADJ
gujaf-178	99	26	quarantine	quarantine	NOUN
gujaf-178	99	27	handling	handling	NOUN
gujaf-178	99	28	hotels	hotel	NOUN
gujaf-178	99	29	,	,	PUNCT
gujaf-178	99	30	as	as	ADV
gujaf-178	99	31	well	well	ADV
gujaf-178	99	32	as	as	ADP
gujaf-178	99	33	export	export	NOUN
gujaf-178	99	34	and	and	CCONJ
gujaf-178	99	35	import	import	NOUN
gujaf-178	99	36	industries	industry	NOUN
gujaf-178	99	37	.	.	PUNCT
gujaf-178	100	1	meanwhile	meanwhile	ADV
gujaf-178	100	2	,	,	PUNCT
gujaf-178	100	3	critical	critical	ADJ
gujaf-178	100	4	sectors	sector	NOUN
gujaf-178	100	5	encompass	encompass	VERB
gujaf-178	100	6	energy	energy	NOUN
gujaf-178	100	7	,	,	PUNCT
gujaf-178	100	8	health	health	NOUN
gujaf-178	100	9	,	,	PUNCT
gujaf-178	100	10	security	security	NOUN
gujaf-178	100	11	,	,	PUNCT
gujaf-178	100	12	logistics	logistic	NOUN
gujaf-178	100	13	and	and	CCONJ
gujaf-178	100	14	transportation	transportation	NOUN
gujaf-178	100	15	,	,	PUNCT
gujaf-178	100	16	meals	meal	NOUN
gujaf-178	100	17	and	and	CCONJ
gujaf-178	100	18	beverage	beverage	NOUN
gujaf-178	100	19	industry	industry	NOUN
gujaf-178	100	20	,	,	PUNCT
gujaf-178	100	21	petrochemicals	petrochemical	NOUN
gujaf-178	100	22	,	,	PUNCT
gujaf-178	100	23	cement	cement	NOUN
gujaf-178	100	24	,	,	PUNCT
gujaf-178	100	25	countrywide	countrywide	NOUN
gujaf-178	100	26	imperative	imperative	ADJ
gujaf-178	100	27	objects	object	NOUN
gujaf-178	100	28	,	,	PUNCT
gujaf-178	100	29	disaster	disaster	NOUN
gujaf-178	100	30	management	management	NOUN
gujaf-178	100	31	,	,	PUNCT
gujaf-178	100	32	national	national	ADJ
gujaf-178	100	33	strategic	strategic	ADJ
gujaf-178	100	34	projects	project	NOUN
gujaf-178	100	35	,	,	PUNCT
gujaf-178	100	36	construction	construction	NOUN
gujaf-178	100	37	,	,	PUNCT
gujaf-178	100	38	fundamental	fundamental	ADJ
gujaf-178	100	39	utilities	utility	NOUN
gujaf-178	100	40	,	,	PUNCT
gujaf-178	100	41	as	as	ADV
gujaf-178	100	42	well	well	ADV
gujaf-178	100	43	as	as	ADP
gujaf-178	100	44	industries	industry	NOUN
gujaf-178	100	45	that	that	PRON
gujaf-178	100	46	fulfill	fulfill	VERB
gujaf-178	100	47	basic	basic	ADJ
gujaf-178	100	48	wants	want	NOUN
gujaf-178	100	49	of	of	ADP
gujaf-178	100	50	the	the	DET
gujaf-178	100	51	community	community	NOUN
gujaf-178	100	52	.	.	PUNCT
gujaf-178	101	1	the	the	DET
gujaf-178	101	2	directorate	directorate	ADJ
gujaf-178	101	3	general	general	NOUN
gujaf-178	101	4	of	of	ADP
gujaf-178	101	5	taxes	taxis	NOUN
gujaf-178	101	6	is	be	AUX
gujaf-178	101	7	covered	cover	VERB
gujaf-178	101	8	in	in	ADP
gujaf-178	101	9	the	the	DET
gujaf-178	101	10	working	working	NOUN
gujaf-178	101	11	vicinity	vicinity	NOUN
gujaf-178	101	12	of	of	ADP
gujaf-178	101	13	the	the	DET
gujaf-178	101	14	ministry	ministry	PROPN
gujaf-178	101	15	of	of	ADP
gujaf-178	101	16	finance	finance	PROPN
gujaf-178	101	17	of	of	ADP
gujaf-178	101	18	the	the	DET
gujaf-178	101	19	republic	republic	NOUN
gujaf-178	101	20	of	of	ADP
gujaf-178	101	21	indonesia	indonesia	PROPN
gujaf-178	101	22	is	be	AUX
gujaf-178	101	23	to	to	PART
gujaf-178	101	24	be	be	AUX
gujaf-178	101	25	the	the	DET
gujaf-178	101	26	predominant	predominant	ADJ
gujaf-178	101	27	driver	driver	NOUN
gujaf-178	101	28	of	of	ADP
gujaf-178	101	29	inclusive	inclusive	ADJ
gujaf-178	101	30	economic	economic	ADJ
gujaf-178	101	31	growth	growth	NOUN
gujaf-178	101	32	in	in	ADP
gujaf-178	101	33	the	the	DET
gujaf-178	101	34	21st	21st	ADJ
gujaf-178	101	35	century	century	NOUN
gujaf-178	101	36	,	,	PUNCT
gujaf-178	101	37	the	the	DET
gujaf-178	101	38	directorate	directorate	ADJ
gujaf-178	101	39	general	general	NOUN
gujaf-178	101	40	of	of	ADP
gujaf-178	101	41	taxes	taxis	NOUN
gujaf-178	101	42	has	have	VERB
gujaf-178	101	43	the	the	DET
gujaf-178	101	44	project	project	NOUN
gujaf-178	101	45	of	of	ADP
gujaf-178	101	46	formulating	formulate	VERB
gujaf-178	101	47	and	and	CCONJ
gujaf-178	101	48	enforcing	enforce	VERB
gujaf-178	101	49	policies	policy	NOUN
gujaf-178	101	50	and	and	CCONJ
gujaf-178	101	51	technical	technical	ADJ
gujaf-178	101	52	standardization	standardization	NOUN
gujaf-178	101	53	in	in	ADP
gujaf-178	101	54	the	the	DET
gujaf-178	101	55	field	field	NOUN
gujaf-178	101	56	of	of	ADP
gujaf-178	101	57	taxation	taxation	NOUN
gujaf-178	101	58	,	,	PUNCT
gujaf-178	101	59	the	the	DET
gujaf-178	101	60	tax	tax	NOUN
gujaf-178	101	61	service	service	NOUN
gujaf-178	101	62	office	office	NOUN
gujaf-178	101	63	is	be	AUX
gujaf-178	101	64	an	an	DET
gujaf-178	101	65	operational	operational	ADJ
gujaf-178	101	66	workplace	workplace	NOUN
gujaf-178	101	67	unit	unit	NOUN
gujaf-178	101	68	tasked	task	VERB
gujaf-178	101	69	with	with	ADP
gujaf-178	101	70	carrying	carry	VERB
gujaf-178	101	71	out	out	ADP
gujaf-178	101	72	counseling	counseling	NOUN
gujaf-178	101	73	,	,	PUNCT
gujaf-178	101	74	service	service	NOUN
gujaf-178	101	75	,	,	PUNCT
gujaf-178	101	76	and	and	CCONJ
gujaf-178	101	77	supervision	supervision	NOUN
gujaf-178	101	78	of	of	ADP
gujaf-178	101	79	taxpayers	taxpayer	NOUN
gujaf-178	101	80	in	in	ADP
gujaf-178	101	81	the	the	DET
gujaf-178	101	82	fields	field	NOUN
gujaf-178	101	83	of	of	ADP
gujaf-178	101	84	income	income	NOUN
gujaf-178	101	85	tax	tax	NOUN
gujaf-178	101	86	,	,	PUNCT
gujaf-178	101	87	value	value	NOUN
gujaf-178	101	88	added	add	VERB
gujaf-178	101	89	tax	tax	NOUN
gujaf-178	101	90	,	,	PUNCT
gujaf-178	101	91	sales	sale	NOUN
gujaf-178	101	92	tax	tax	NOUN
gujaf-178	101	93	on	on	ADP
gujaf-178	101	94	luxury	luxury	NOUN
gujaf-178	101	95	goods	good	NOUN
gujaf-178	101	96	,	,	PUNCT
gujaf-178	101	97	other	other	ADJ
gujaf-178	101	98	oblique	oblique	ADJ
gujaf-178	101	99	taxes	taxis	NOUN
gujaf-178	101	100	,	,	PUNCT
gujaf-178	101	101	land	land	NOUN
gujaf-178	101	102	and	and	CCONJ
gujaf-178	101	103	building	building	NOUN
gujaf-178	101	104	tax	tax	NOUN
gujaf-178	101	105	and	and	CCONJ
gujaf-178	101	106	duty	duty	NOUN
gujaf-178	101	107	on	on	ADP
gujaf-178	101	108	acquisition	acquisition	NOUN
gujaf-178	101	109	of	of	ADP
gujaf-178	101	110	rights	right	NOUN
gujaf-178	101	111	on	on	ADP
gujaf-178	101	112	land	land	NOUN
gujaf-178	101	113	and	and	CCONJ
gujaf-178	101	114	buildings	building	NOUN
gujaf-178	101	115	gusau	gusau	PROPN
gujaf-178	101	116	journal	journal	PROPN
gujaf-178	101	117	of	of	ADP
gujaf-178	101	118	accounting	accounting	NOUN
gujaf-178	101	119	and	and	CCONJ
gujaf-178	101	120	finance	finance	NOUN
gujaf-178	101	121	,	,	PUNCT
gujaf-178	101	122	vol	vol	NOUN
gujaf-178	101	123	.	.	PROPN
gujaf-178	101	124	3	3	NUM
gujaf-178	101	125	,	,	PUNCT
gujaf-178	101	126	issue	issue	NOUN
gujaf-178	101	127	3	3	NUM
gujaf-178	101	128	,	,	PUNCT
gujaf-178	101	129	october	october	PROPN
gujaf-178	101	130	,	,	PUNCT
gujaf-178	101	131	2022	2022	NUM
gujaf-178	101	132	19	19	NUM
gujaf-178	101	133	in	in	ADP
gujaf-178	101	134	accordance	accordance	NOUN
gujaf-178	101	135	with	with	ADP
gujaf-178	101	136	their	their	PRON
gujaf-178	101	137	jurisdiction	jurisdiction	NOUN
gujaf-178	101	138	.	.	PUNCT
gujaf-178	102	1	the	the	DET
gujaf-178	102	2	covid-19	covid-19	PROPN
gujaf-178	102	3	pandemic	pandemic	NOUN
gujaf-178	102	4	has	have	AUX
gujaf-178	102	5	dampened	dampen	VERB
gujaf-178	102	6	the	the	DET
gujaf-178	102	7	wheels	wheel	NOUN
gujaf-178	102	8	of	of	ADP
gujaf-178	102	9	the	the	DET
gujaf-178	102	10	national	national	ADJ
gujaf-178	102	11	economy	economy	NOUN
gujaf-178	102	12	,	,	PUNCT
gujaf-178	102	13	the	the	DET
gujaf-178	102	14	impact	impact	NOUN
gujaf-178	102	15	of	of	ADP
gujaf-178	102	16	which	which	PRON
gujaf-178	102	17	has	have	AUX
gujaf-178	102	18	made	make	VERB
gujaf-178	102	19	tax	tax	NOUN
gujaf-178	102	20	repayments	repayment	NOUN
gujaf-178	102	21	drop	drop	VERB
gujaf-178	102	22	dramatically	dramatically	ADV
gujaf-178	102	23	throughout	throughout	ADP
gujaf-178	102	24	the	the	DET
gujaf-178	102	25	first	first	ADJ
gujaf-178	102	26	1/2	1/2	NUM
gujaf-178	102	27	of	of	ADP
gujaf-178	102	28	2020	2020	NUM
gujaf-178	102	29	.	.	PUNCT
gujaf-178	103	1	however	however	ADV
gujaf-178	103	2	,	,	PUNCT
gujaf-178	103	3	this	this	PRON
gujaf-178	103	4	does	do	AUX
gujaf-178	103	5	now	now	ADV
gujaf-178	103	6	not	not	PART
gujaf-178	103	7	imply	imply	VERB
gujaf-178	103	8	that	that	SCONJ
gujaf-178	103	9	reporting	report	VERB
gujaf-178	103	10	things	thing	NOUN
gujaf-178	103	11	to	to	PART
gujaf-178	103	12	do	do	VERB
gujaf-178	103	13	and	and	CCONJ
gujaf-178	103	14	tax	tax	NOUN
gujaf-178	103	15	services	service	NOUN
gujaf-178	103	16	have	have	AUX
gujaf-178	103	17	stopped	stop	VERB
gujaf-178	103	18	.	.	PUNCT
gujaf-178	104	1	a	a	DET
gujaf-178	104	2	range	range	NOUN
gujaf-178	104	3	of	of	ADP
gujaf-178	104	4	efforts	effort	NOUN
gujaf-178	104	5	have	have	AUX
gujaf-178	104	6	been	be	AUX
gujaf-178	104	7	made	make	VERB
gujaf-178	104	8	so	so	SCONJ
gujaf-178	104	9	that	that	SCONJ
gujaf-178	104	10	tax	tax	NOUN
gujaf-178	104	11	services	service	NOUN
gujaf-178	104	12	continue	continue	VERB
gujaf-178	104	13	to	to	PART
gujaf-178	104	14	be	be	AUX
gujaf-178	104	15	informative	informative	ADJ
gujaf-178	104	16	according	accord	VERB
gujaf-178	104	17	to	to	ADP
gujaf-178	104	18	the	the	DET
gujaf-178	104	19	country	country	NOUN
gujaf-178	104	20	's	's	PART
gujaf-178	104	21	target	target	NOUN
gujaf-178	104	22	however	however	ADV
gujaf-178	104	23	stay	stay	VERB
gujaf-178	104	24	safe	safe	ADJ
gujaf-178	104	25	,	,	PUNCT
gujaf-178	104	26	comfy	comfy	ADJ
gujaf-178	104	27	in	in	ADP
gujaf-178	104	28	accordance	accordance	NOUN
gujaf-178	104	29	to	to	ADP
gujaf-178	104	30	the	the	DET
gujaf-178	104	31	covid-19	covid-19	PROPN
gujaf-178	104	32	prevention	prevention	NOUN
gujaf-178	104	33	fitness	fitness	NOUN
gujaf-178	104	34	protocol	protocol	NOUN
gujaf-178	104	35	.	.	PUNCT
gujaf-178	105	1	since	since	SCONJ
gujaf-178	105	2	september	september	PROPN
gujaf-178	105	3	1	1	NUM
gujaf-178	105	4	,	,	PUNCT
gujaf-178	105	5	2020	2020	NUM
gujaf-178	105	6	,	,	PUNCT
gujaf-178	105	7	humans	human	NOUN
gujaf-178	105	8	who	who	PRON
gujaf-178	105	9	desire	desire	VERB
gujaf-178	105	10	to	to	PART
gujaf-178	105	11	get	get	VERB
gujaf-178	105	12	face	face	NOUN
gujaf-178	105	13	-	-	PUNCT
gujaf-178	105	14	to	to	ADP
gujaf-178	105	15	-	-	PUNCT
gujaf-178	105	16	face	face	NOUN
gujaf-178	105	17	services	service	NOUN
gujaf-178	105	18	at	at	ADP
gujaf-178	105	19	the	the	DET
gujaf-178	105	20	tax	tax	NOUN
gujaf-178	105	21	workplace	workplace	NOUN
gujaf-178	105	22	are	be	AUX
gujaf-178	105	23	required	require	VERB
gujaf-178	105	24	to	to	PART
gujaf-178	105	25	take	take	VERB
gujaf-178	105	26	a	a	DET
gujaf-178	105	27	queue	queue	NOUN
gujaf-178	105	28	ticket	ticket	NOUN
gujaf-178	105	29	variety	variety	NOUN
gujaf-178	105	30	on	on	ADP
gujaf-178	105	31	-	-	PUNCT
gujaf-178	105	32	line	line	NOUN
gujaf-178	105	33	via	via	ADP
gujaf-178	105	34	the	the	DET
gujaf-178	105	35	"	"	PUNCT
gujaf-178	105	36	kunjung.pajak.go.id	kunjung.pajak.go.id	NOUN
gujaf-178	105	37	"	"	PUNCT
gujaf-178	105	38	or	or	CCONJ
gujaf-178	105	39	"	"	PUNCT
gujaf-178	105	40	picktime	picktime	NOUN
gujaf-178	105	41	"	"	PUNCT
gujaf-178	105	42	page	page	NOUN
gujaf-178	105	43	through	through	ADP
gujaf-178	105	44	filling	fill	VERB
gujaf-178	105	45	in	in	ADP
gujaf-178	105	46	their	their	PRON
gujaf-178	105	47	identity	identity	NOUN
gujaf-178	105	48	,	,	PUNCT
gujaf-178	105	49	destination	destination	NOUN
gujaf-178	105	50	office	office	NOUN
gujaf-178	105	51	,	,	PUNCT
gujaf-178	105	52	date	date	NOUN
gujaf-178	105	53	and	and	CCONJ
gujaf-178	105	54	time	time	NOUN
gujaf-178	105	55	of	of	ADP
gujaf-178	105	56	visit	visit	NOUN
gujaf-178	105	57	.	.	PUNCT
gujaf-178	106	1	several	several	ADJ
gujaf-178	106	2	research	research	NOUN
gujaf-178	106	3	on	on	ADP
gujaf-178	106	4	taxpayer	taxpayer	NOUN
gujaf-178	106	5	compliance	compliance	NOUN
gujaf-178	106	6	during	during	ADP
gujaf-178	106	7	the	the	DET
gujaf-178	106	8	covid-19	covid-19	PROPN
gujaf-178	106	9	pandemic	pandemic	NOUN
gujaf-178	106	10	,	,	PUNCT
gujaf-178	106	11	(	(	PUNCT
gujaf-178	106	12	amah	amah	PROPN
gujaf-178	106	13	et	et	PROPN
gujaf-178	106	14	al	al	PROPN
gujaf-178	106	15	.	.	PROPN
gujaf-178	106	16	,	,	PUNCT
gujaf-178	106	17	2021	2021	NUM
gujaf-178	106	18	)	)	PUNCT
gujaf-178	106	19	discovered	discover	VERB
gujaf-178	106	20	that	that	SCONJ
gujaf-178	106	21	msme	msme	NOUN
gujaf-178	106	22	actors	actor	NOUN
gujaf-178	106	23	prioritized	prioritize	VERB
gujaf-178	106	24	retaining	retain	VERB
gujaf-178	106	25	enterprise	enterprise	NOUN
gujaf-178	106	26	continuity	continuity	NOUN
gujaf-178	106	27	and	and	CCONJ
gujaf-178	106	28	ignoring	ignore	VERB
gujaf-178	106	29	tax	tax	NOUN
gujaf-178	106	30	compliance	compliance	NOUN
gujaf-178	106	31	.	.	PUNCT
gujaf-178	107	1	(	(	PUNCT
gujaf-178	107	2	kilo	kilo	PROPN
gujaf-178	107	3	et	et	PROPN
gujaf-178	107	4	al	al	PROPN
gujaf-178	107	5	.	.	PROPN
gujaf-178	107	6	,	,	PUNCT
gujaf-178	107	7	2022	2022	NUM
gujaf-178	107	8	)	)	PUNCT
gujaf-178	107	9	found	find	VERB
gujaf-178	107	10	empirical	empirical	ADJ
gujaf-178	107	11	evidence	evidence	NOUN
gujaf-178	107	12	at	at	ADP
gujaf-178	107	13	some	some	DET
gujaf-178	107	14	point	point	NOUN
gujaf-178	107	15	of	of	ADP
gujaf-178	107	16	the	the	DET
gujaf-178	107	17	covid-19	covid-19	PROPN
gujaf-178	107	18	pandemic	pandemic	NOUN
gujaf-178	107	19	there	there	PRON
gujaf-178	107	20	was	be	VERB
gujaf-178	107	21	once	once	ADV
gujaf-178	107	22	a	a	DET
gujaf-178	107	23	decline	decline	NOUN
gujaf-178	107	24	in	in	ADP
gujaf-178	107	25	taxpayer	taxpayer	NOUN
gujaf-178	107	26	compliance	compliance	NOUN
gujaf-178	107	27	due	due	ADP
gujaf-178	107	28	to	to	ADP
gujaf-178	107	29	government	government	NOUN
gujaf-178	107	30	policies	policy	NOUN
gujaf-178	107	31	related	relate	VERB
gujaf-178	107	32	to	to	ADP
gujaf-178	107	33	the	the	DET
gujaf-178	107	34	implementation	implementation	NOUN
gujaf-178	107	35	of	of	ADP
gujaf-178	107	36	psbb	psbb	NOUN
gujaf-178	107	37	and	and	CCONJ
gujaf-178	107	38	ppkm	ppkm	PROPN
gujaf-178	107	39	,	,	PUNCT
gujaf-178	107	40	decreased	decrease	VERB
gujaf-178	107	41	consumption	consumption	NOUN
gujaf-178	107	42	,	,	PUNCT
gujaf-178	107	43	financial	financial	ADJ
gujaf-178	107	44	slowdown	slowdown	NOUN
gujaf-178	107	45	and	and	CCONJ
gujaf-178	107	46	incentive	incentive	NOUN
gujaf-178	107	47	policies	policy	NOUN
gujaf-178	107	48	tax	tax	NOUN
gujaf-178	107	49	.	.	PUNCT
gujaf-178	108	1	(	(	PUNCT
gujaf-178	108	2	listiyowati	listiyowati	NOUN
gujaf-178	108	3	et	et	PROPN
gujaf-178	108	4	al	al	PROPN
gujaf-178	108	5	.	.	PROPN
gujaf-178	108	6	,	,	PUNCT
gujaf-178	108	7	2021	2021	NUM
gujaf-178	108	8	)	)	PUNCT
gujaf-178	108	9	the	the	DET
gujaf-178	108	10	outcomes	outcome	NOUN
gujaf-178	108	11	of	of	ADP
gujaf-178	108	12	her	her	PRON
gujaf-178	108	13	lookup	lookup	NOUN
gujaf-178	108	14	show	show	VERB
gujaf-178	108	15	that	that	SCONJ
gujaf-178	108	16	socialization	socialization	NOUN
gujaf-178	108	17	of	of	ADP
gujaf-178	108	18	taxation	taxation	NOUN
gujaf-178	108	19	and	and	CCONJ
gujaf-178	108	20	tax	tax	NOUN
gujaf-178	108	21	services	service	NOUN
gujaf-178	108	22	has	have	VERB
gujaf-178	108	23	no	no	DET
gujaf-178	108	24	effect	effect	NOUN
gujaf-178	108	25	on	on	ADP
gujaf-178	108	26	msme	msme	NOUN
gujaf-178	108	27	taxpayer	taxpayer	NOUN
gujaf-178	108	28	compliance	compliance	NOUN
gujaf-178	108	29	,	,	PUNCT
gujaf-178	108	30	however	however	ADV
gujaf-178	108	31	the	the	DET
gujaf-178	108	32	self	self	NOUN
gujaf-178	108	33	-	-	PUNCT
gujaf-178	108	34	assessment	assessment	NOUN
gujaf-178	108	35	device	device	NOUN
gujaf-178	108	36	does	do	AUX
gujaf-178	108	37	have	have	VERB
gujaf-178	108	38	an	an	DET
gujaf-178	108	39	effect	effect	NOUN
gujaf-178	108	40	on	on	ADP
gujaf-178	108	41	msme	msme	NOUN
gujaf-178	108	42	compliance	compliance	NOUN
gujaf-178	108	43	.	.	PUNCT
gujaf-178	109	1	the	the	DET
gujaf-178	109	2	implementation	implementation	NOUN
gujaf-178	109	3	of	of	ADP
gujaf-178	109	4	the	the	DET
gujaf-178	109	5	ppkm	ppkm	NOUN
gujaf-178	109	6	and	and	CCONJ
gujaf-178	109	7	psbb	psbb	NOUN
gujaf-178	109	8	insurance	insurance	NOUN
gujaf-178	109	9	policies	policy	NOUN
gujaf-178	109	10	need	need	VERB
gujaf-178	109	11	to	to	PART
gujaf-178	109	12	be	be	AUX
gujaf-178	109	13	adhered	adhere	VERB
gujaf-178	109	14	to	to	ADP
gujaf-178	109	15	with	with	ADP
gujaf-178	109	16	the	the	DET
gujaf-178	109	17	aid	aid	NOUN
gujaf-178	109	18	of	of	ADP
gujaf-178	109	19	the	the	DET
gujaf-178	109	20	established	establish	VERB
gujaf-178	109	21	public	public	ADJ
gujaf-178	109	22	and	and	CCONJ
gujaf-178	109	23	commercial	commercial	ADJ
gujaf-178	109	24	enterprise	enterprise	NOUN
gujaf-178	109	25	actors	actor	NOUN
gujaf-178	109	26	,	,	PUNCT
gujaf-178	109	27	the	the	DET
gujaf-178	109	28	effect	effect	NOUN
gujaf-178	109	29	of	of	ADP
gujaf-178	109	30	this	this	DET
gujaf-178	109	31	implementation	implementation	NOUN
gujaf-178	109	32	effects	effect	NOUN
gujaf-178	109	33	in	in	ADP
gujaf-178	109	34	a	a	DET
gujaf-178	109	35	decrease	decrease	NOUN
gujaf-178	109	36	in	in	ADP
gujaf-178	109	37	sales	sale	NOUN
gujaf-178	109	38	turnover	turnover	NOUN
gujaf-178	109	39	for	for	ADP
gujaf-178	109	40	commercial	commercial	ADJ
gujaf-178	109	41	enterprise	enterprise	NOUN
gujaf-178	109	42	actors	actor	NOUN
gujaf-178	109	43	,	,	PUNCT
gujaf-178	109	44	termination	termination	NOUN
gujaf-178	109	45	of	of	ADP
gujaf-178	109	46	employment	employment	NOUN
gujaf-178	109	47	with	with	ADP
gujaf-178	109	48	personnel	personnel	NOUN
gujaf-178	109	49	to	to	ADP
gujaf-178	109	50	business	business	NOUN
gujaf-178	109	51	closures	closure	NOUN
gujaf-178	109	52	and	and	CCONJ
gujaf-178	109	53	face	face	NOUN
gujaf-178	109	54	-	-	PUNCT
gujaf-178	109	55	to	to	ADP
gujaf-178	109	56	-	-	PUNCT
gujaf-178	109	57	face	face	NOUN
gujaf-178	109	58	restrictions	restriction	NOUN
gujaf-178	109	59	for	for	ADP
gujaf-178	109	60	public	public	ADJ
gujaf-178	109	61	service	service	NOUN
gujaf-178	109	62	institutions	institution	NOUN
gujaf-178	109	63	.	.	PUNCT
gujaf-178	110	1	the	the	DET
gujaf-178	110	2	tax	tax	NOUN
gujaf-178	110	3	service	service	NOUN
gujaf-178	110	4	office	office	NOUN
gujaf-178	110	5	throughout	throughout	ADP
gujaf-178	110	6	the	the	DET
gujaf-178	110	7	covid-19	covid-19	PROPN
gujaf-178	110	8	pandemic	pandemic	NOUN
gujaf-178	110	9	as	as	ADP
gujaf-178	110	10	a	a	DET
gujaf-178	110	11	public	public	ADJ
gujaf-178	110	12	provider	provider	NOUN
gujaf-178	110	13	will	will	AUX
gujaf-178	110	14	continue	continue	VERB
gujaf-178	110	15	to	to	PART
gujaf-178	110	16	elevate	elevate	VERB
gujaf-178	110	17	out	out	ADP
gujaf-178	110	18	reporting	report	VERB
gujaf-178	110	19	things	thing	NOUN
gujaf-178	110	20	to	to	PART
gujaf-178	110	21	do	do	VERB
gujaf-178	110	22	and	and	CCONJ
gujaf-178	110	23	tax	tax	NOUN
gujaf-178	110	24	services	service	NOUN
gujaf-178	110	25	,	,	PUNCT
gujaf-178	110	26	even	even	ADV
gujaf-178	110	27	even	even	ADV
gujaf-178	110	28	though	though	SCONJ
gujaf-178	110	29	the	the	DET
gujaf-178	110	30	quantity	quantity	NOUN
gujaf-178	110	31	of	of	ADP
gujaf-178	110	32	face	face	NOUN
gujaf-178	110	33	-	-	PUNCT
gujaf-178	110	34	to	to	PART
gujaf-178	110	35	face	face	VERB
gujaf-178	110	36	conferences	conference	NOUN
gujaf-178	110	37	is	be	AUX
gujaf-178	110	38	confined	confine	VERB
gujaf-178	110	39	with	with	ADP
gujaf-178	110	40	the	the	DET
gujaf-178	110	41	aid	aid	NOUN
gujaf-178	110	42	of	of	ADP
gujaf-178	110	43	using	use	VERB
gujaf-178	110	44	the	the	DET
gujaf-178	110	45	tax	tax	NOUN
gujaf-178	110	46	visit	visit	NOUN
gujaf-178	110	47	software	software	NOUN
gujaf-178	110	48	or	or	CCONJ
gujaf-178	110	49	"	"	PUNCT
gujaf-178	110	50	picktime	picktime	NOUN
gujaf-178	110	51	"	"	PUNCT
gujaf-178	110	52	for	for	ADP
gujaf-178	110	53	taxpayers	taxpayer	NOUN
gujaf-178	110	54	who	who	PRON
gujaf-178	110	55	will	will	AUX
gujaf-178	110	56	use	use	VERB
gujaf-178	110	57	its	its	PRON
gujaf-178	110	58	service	service	NOUN
gujaf-178	110	59	facilities	facility	NOUN
gujaf-178	110	60	.	.	PUNCT
gujaf-178	111	1	a	a	DET
gujaf-178	111	2	tax	tax	NOUN
gujaf-178	111	3	go	go	VERB
gujaf-178	111	4	to	to	ADP
gujaf-178	111	5	is	be	AUX
gujaf-178	111	6	an	an	DET
gujaf-178	111	7	statistics	statistic	NOUN
gujaf-178	111	8	science	science	NOUN
gujaf-178	111	9	software	software	NOUN
gujaf-178	111	10	used	use	VERB
gujaf-178	111	11	by	by	ADP
gujaf-178	111	12	means	mean	NOUN
gujaf-178	111	13	of	of	ADP
gujaf-178	111	14	the	the	DET
gujaf-178	111	15	tax	tax	NOUN
gujaf-178	111	16	service	service	NOUN
gujaf-178	111	17	office	office	NOUN
gujaf-178	111	18	which	which	PRON
gujaf-178	111	19	targets	target	VERB
gujaf-178	111	20	to	to	PART
gujaf-178	111	21	decrease	decrease	VERB
gujaf-178	111	22	crowds	crowd	NOUN
gujaf-178	111	23	in	in	ADP
gujaf-178	111	24	the	the	DET
gujaf-178	111	25	tax	tax	NOUN
gujaf-178	111	26	workplace	workplace	NOUN
gujaf-178	111	27	and	and	CCONJ
gujaf-178	111	28	make	make	VERB
gujaf-178	111	29	it	it	PRON
gujaf-178	111	30	less	less	ADV
gujaf-178	111	31	complicated	complicated	ADJ
gujaf-178	111	32	for	for	SCONJ
gujaf-178	111	33	taxpayers	taxpayer	NOUN
gujaf-178	111	34	to	to	AUX
gujaf-178	111	35	habits	habit	NOUN
gujaf-178	111	36	tax	tax	NOUN
gujaf-178	111	37	consultations	consultation	NOUN
gujaf-178	111	38	,	,	PUNCT
gujaf-178	111	39	starting	start	VERB
gujaf-178	111	40	from	from	ADP
gujaf-178	111	41	consulting	consult	VERB
gujaf-178	111	42	generic	generic	ADJ
gujaf-178	111	43	tax	tax	NOUN
gujaf-178	111	44	information	information	NOUN
gujaf-178	111	45	,	,	PUNCT
gujaf-178	111	46	consulting	consulting	NOUN
gujaf-178	111	47	requests	request	NOUN
gujaf-178	111	48	,	,	PUNCT
gujaf-178	111	49	and	and	CCONJ
gujaf-178	111	50	others	other	NOUN
gujaf-178	111	51	.	.	PUNCT
gujaf-178	112	1	(	(	PUNCT
gujaf-178	112	2	hamza	hamza	PROPN
gujaf-178	112	3	et	et	PROPN
gujaf-178	112	4	al	al	PROPN
gujaf-178	112	5	.	.	PROPN
gujaf-178	112	6	,	,	PUNCT
gujaf-178	112	7	2021	2021	NUM
gujaf-178	112	8	)	)	PUNCT
gujaf-178	112	9	printed	print	VERB
gujaf-178	112	10	that	that	SCONJ
gujaf-178	112	11	records	record	VERB
gujaf-178	112	12	science	science	NOUN
gujaf-178	112	13	in	in	ADP
gujaf-178	112	14	on	on	ADP
gujaf-178	112	15	-	-	PUNCT
gujaf-178	112	16	line	line	NOUN
gujaf-178	112	17	tax	tax	NOUN
gujaf-178	112	18	filing	filing	NOUN
gujaf-178	112	19	,	,	PUNCT
gujaf-178	112	20	online	online	ADJ
gujaf-178	112	21	tax	tax	NOUN
gujaf-178	112	22	registration	registration	NOUN
gujaf-178	112	23	and	and	CCONJ
gujaf-178	112	24	online	online	ADJ
gujaf-178	112	25	tax	tax	NOUN
gujaf-178	112	26	delivery	delivery	NOUN
gujaf-178	112	27	has	have	VERB
gujaf-178	112	28	a	a	DET
gujaf-178	112	29	high	high	ADJ
gujaf-178	112	30	quality	quality	NOUN
gujaf-178	112	31	affect	affect	VERB
gujaf-178	112	32	on	on	ADP
gujaf-178	112	33	environment	environment	NOUN
gujaf-178	112	34	friendly	friendly	ADJ
gujaf-178	112	35	tax	tax	NOUN
gujaf-178	112	36	management	management	NOUN
gujaf-178	112	37	.	.	PUNCT
gujaf-178	113	1	(	(	PUNCT
gujaf-178	113	2	clement	clement	NOUN
gujaf-178	113	3	et	et	PROPN
gujaf-178	113	4	al	al	PROPN
gujaf-178	113	5	.	.	PROPN
gujaf-178	113	6	,	,	PUNCT
gujaf-178	113	7	2017	2017	NUM
gujaf-178	113	8	)	)	PUNCT
gujaf-178	113	9	observed	observe	VERB
gujaf-178	113	10	the	the	DET
gujaf-178	113	11	high	high	ADJ
gujaf-178	113	12	-	-	PUNCT
gujaf-178	113	13	quality	quality	NOUN
gujaf-178	113	14	influence	influence	NOUN
gujaf-178	113	15	of	of	ADP
gujaf-178	113	16	records	record	NOUN
gujaf-178	113	17	technology	technology	NOUN
gujaf-178	113	18	in	in	ADP
gujaf-178	113	19	tax	tax	NOUN
gujaf-178	113	20	administration	administration	NOUN
gujaf-178	113	21	in	in	ADP
gujaf-178	113	22	nigeria	nigeria	PROPN
gujaf-178	113	23	gusau	gusau	PROPN
gujaf-178	113	24	journal	journal	PROPN
gujaf-178	113	25	of	of	ADP
gujaf-178	113	26	accounting	accounting	NOUN
gujaf-178	113	27	and	and	CCONJ
gujaf-178	113	28	finance	finance	NOUN
gujaf-178	113	29	,	,	PUNCT
gujaf-178	113	30	vol	vol	NOUN
gujaf-178	113	31	.	.	PROPN
gujaf-178	113	32	3	3	NUM
gujaf-178	113	33	,	,	PUNCT
gujaf-178	113	34	issue	issue	NOUN
gujaf-178	113	35	3	3	NUM
gujaf-178	113	36	,	,	PUNCT
gujaf-178	113	37	october	october	PROPN
gujaf-178	113	38	,	,	PUNCT
gujaf-178	113	39	2022	2022	NUM
gujaf-178	113	40	20	20	NUM
gujaf-178	113	41	which	which	PRON
gujaf-178	113	42	has	have	VERB
gujaf-178	113	43	an	an	DET
gujaf-178	113	44	influence	influence	NOUN
gujaf-178	113	45	on	on	ADP
gujaf-178	113	46	productiveness	productiveness	NOUN
gujaf-178	113	47	and	and	CCONJ
gujaf-178	113	48	the	the	DET
gujaf-178	113	49	relationship	relationship	NOUN
gujaf-178	113	50	between	between	ADP
gujaf-178	113	51	the	the	DET
gujaf-178	113	52	application	application	NOUN
gujaf-178	113	53	of	of	ADP
gujaf-178	113	54	data	datum	NOUN
gujaf-178	113	55	technology	technology	NOUN
gujaf-178	113	56	.	.	PUNCT
gujaf-178	114	1	chandra	chandra	PROPN
gujaf-178	114	2	et	et	PROPN
gujaf-178	114	3	al	al	PROPN
gujaf-178	114	4	.	.	PROPN
gujaf-178	114	5	,	,	PUNCT
gujaf-178	114	6	(	(	PUNCT
gujaf-178	114	7	2021	2021	NUM
gujaf-178	114	8	)	)	PUNCT
gujaf-178	114	9	published	publish	VERB
gujaf-178	114	10	that	that	SCONJ
gujaf-178	114	11	records	record	NOUN
gujaf-178	114	12	technology	technology	NOUN
gujaf-178	114	13	is	be	AUX
gujaf-178	114	14	needed	need	VERB
gujaf-178	114	15	for	for	ADP
gujaf-178	114	16	tax	tax	NOUN
gujaf-178	114	17	administration	administration	NOUN
gujaf-178	114	18	activities	activity	NOUN
gujaf-178	114	19	in	in	ADP
gujaf-178	114	20	organizations	organization	NOUN
gujaf-178	114	21	,	,	PUNCT
gujaf-178	114	22	has	have	AUX
gujaf-178	114	23	reduced	reduce	VERB
gujaf-178	114	24	the	the	DET
gujaf-178	114	25	time	time	NOUN
gujaf-178	114	26	period	period	NOUN
gujaf-178	114	27	between	between	ADP
gujaf-178	114	28	when	when	SCONJ
gujaf-178	114	29	taxes	taxis	NOUN
gujaf-178	114	30	are	be	AUX
gujaf-178	114	31	generated	generate	VERB
gujaf-178	114	32	and	and	CCONJ
gujaf-178	114	33	when	when	SCONJ
gujaf-178	114	34	they	they	PRON
gujaf-178	114	35	are	be	AUX
gujaf-178	114	36	paid	pay	VERB
gujaf-178	114	37	.	.	PUNCT
gujaf-178	115	1	(	(	PUNCT
gujaf-178	115	2	muti’ah	muti’ah	NOUN
gujaf-178	115	3	,	,	PUNCT
gujaf-178	115	4	2018	2018	NUM
gujaf-178	115	5	)	)	PUNCT
gujaf-178	115	6	determined	determine	VERB
gujaf-178	115	7	that	that	SCONJ
gujaf-178	115	8	the	the	DET
gujaf-178	115	9	use	use	NOUN
gujaf-178	115	10	of	of	ADP
gujaf-178	115	11	facts	fact	NOUN
gujaf-178	115	12	technology	technology	NOUN
gujaf-178	115	13	,	,	PUNCT
gujaf-178	115	14	know	know	NOUN
gujaf-178	115	15	-	-	PUNCT
gujaf-178	115	16	how	how	NOUN
gujaf-178	115	17	of	of	ADP
gujaf-178	115	18	taxation	taxation	NOUN
gujaf-178	115	19	and	and	CCONJ
gujaf-178	115	20	account	account	NOUN
gujaf-178	115	21	representatives	representative	NOUN
gujaf-178	115	22	had	have	VERB
gujaf-178	115	23	no	no	DET
gujaf-178	115	24	impact	impact	NOUN
gujaf-178	115	25	on	on	ADP
gujaf-178	115	26	person	person	NOUN
gujaf-178	115	27	taxpayer	taxpayer	NOUN
gujaf-178	115	28	compliance	compliance	NOUN
gujaf-178	115	29	,	,	PUNCT
gujaf-178	115	30	whilst	whilst	SCONJ
gujaf-178	115	31	tax	tax	NOUN
gujaf-178	115	32	socialization	socialization	NOUN
gujaf-178	115	33	and	and	CCONJ
gujaf-178	115	34	community	community	NOUN
gujaf-178	115	35	financial	financial	ADJ
gujaf-178	115	36	stage	stage	NOUN
gujaf-178	115	37	had	have	VERB
gujaf-178	115	38	a	a	DET
gujaf-178	115	39	massive	massive	ADJ
gujaf-178	115	40	impact	impact	NOUN
gujaf-178	115	41	on	on	ADP
gujaf-178	115	42	person	person	NOUN
gujaf-178	115	43	taxpayer	taxpayer	NOUN
gujaf-178	115	44	compliance	compliance	NOUN
gujaf-178	115	45	.	.	PUNCT
gujaf-178	116	1	(	(	PUNCT
gujaf-178	116	2	chamalinda	chamalinda	PROPN
gujaf-178	116	3	&	&	CCONJ
gujaf-178	116	4	kusumawati	kusumawati	PROPN
gujaf-178	116	5	,	,	PUNCT
gujaf-178	116	6	2021	2021	NUM
gujaf-178	116	7	)	)	PUNCT
gujaf-178	116	8	published	publish	VERB
gujaf-178	116	9	that	that	SCONJ
gujaf-178	116	10	the	the	DET
gujaf-178	116	11	preparation	preparation	NOUN
gujaf-178	116	12	for	for	ADP
gujaf-178	116	13	the	the	DET
gujaf-178	116	14	implementation	implementation	NOUN
gujaf-178	116	15	of	of	ADP
gujaf-178	116	16	the	the	DET
gujaf-178	116	17	annual	annual	ADJ
gujaf-178	116	18	tax	tax	NOUN
gujaf-178	116	19	return	return	NOUN
gujaf-178	116	20	reporting	report	VERB
gujaf-178	116	21	service	service	NOUN
gujaf-178	116	22	thru	thru	ADP
gujaf-178	116	23	e	e	NOUN
gujaf-178	116	24	-	-	NOUN
gujaf-178	116	25	filing	filing	NOUN
gujaf-178	116	26	at	at	ADP
gujaf-178	116	27	some	some	DET
gujaf-178	116	28	stage	stage	NOUN
gujaf-178	116	29	in	in	ADP
gujaf-178	116	30	the	the	DET
gujaf-178	116	31	covid-19	covid-19	PROPN
gujaf-178	116	32	pandemic	pandemic	NOUN
gujaf-178	116	33	nonetheless	nonetheless	ADV
gujaf-178	116	34	faces	face	VERB
gujaf-178	116	35	various	various	ADJ
gujaf-178	116	36	obstacles	obstacle	NOUN
gujaf-178	116	37	,	,	PUNCT
gujaf-178	116	38	various	various	ADJ
gujaf-178	116	39	efforts	effort	NOUN
gujaf-178	116	40	have	have	AUX
gujaf-178	116	41	been	be	AUX
gujaf-178	116	42	made	make	VERB
gujaf-178	116	43	,	,	PUNCT
gujaf-178	116	44	so	so	SCONJ
gujaf-178	116	45	that	that	SCONJ
gujaf-178	116	46	the	the	DET
gujaf-178	116	47	virtual	virtual	ADJ
gujaf-178	116	48	integrated	integrate	VERB
gujaf-178	116	49	service	service	NOUN
gujaf-178	116	50	center	center	NOUN
gujaf-178	116	51	can	can	AUX
gujaf-178	116	52	run	run	VERB
gujaf-178	116	53	optimally	optimally	ADV
gujaf-178	116	54	.	.	PUNCT
gujaf-178	117	1	visiting	visit	VERB
gujaf-178	117	2	taxes	taxis	NOUN
gujaf-178	117	3	as	as	ADP
gujaf-178	117	4	an	an	DET
gujaf-178	117	5	application	application	NOUN
gujaf-178	117	6	of	of	ADP
gujaf-178	117	7	records	record	NOUN
gujaf-178	117	8	and	and	CCONJ
gujaf-178	117	9	communication	communication	NOUN
gujaf-178	117	10	technology	technology	NOUN
gujaf-178	117	11	as	as	ADP
gujaf-178	117	12	a	a	DET
gujaf-178	117	13	skill	skill	NOUN
gujaf-178	117	14	of	of	ADP
gujaf-178	117	15	providing	provide	VERB
gujaf-178	117	16	comfort	comfort	NOUN
gujaf-178	117	17	and	and	CCONJ
gujaf-178	117	18	avoiding	avoid	VERB
gujaf-178	117	19	crowds	crowd	NOUN
gujaf-178	117	20	of	of	ADP
gujaf-178	117	21	taxpayers	taxpayer	NOUN
gujaf-178	117	22	actually	actually	ADV
gujaf-178	117	23	wants	want	VERB
gujaf-178	117	24	to	to	PART
gujaf-178	117	25	be	be	AUX
gujaf-178	117	26	tested	test	VERB
gujaf-178	117	27	for	for	ADP
gujaf-178	117	28	its	its	PRON
gujaf-178	117	29	effectiveness	effectiveness	NOUN
gujaf-178	117	30	due	due	ADP
gujaf-178	117	31	to	to	ADP
gujaf-178	117	32	the	the	DET
gujaf-178	117	33	fact	fact	NOUN
gujaf-178	117	34	this	this	DET
gujaf-178	117	35	software	software	NOUN
gujaf-178	117	36	is	be	AUX
gujaf-178	117	37	regarded	regard	VERB
gujaf-178	117	38	positive	positive	ADJ
gujaf-178	117	39	if	if	SCONJ
gujaf-178	117	40	the	the	DET
gujaf-178	117	41	public	public	NOUN
gujaf-178	117	42	receives	receive	VERB
gujaf-178	117	43	handy	handy	ADJ
gujaf-178	117	44	service	service	NOUN
gujaf-178	117	45	,	,	PUNCT
gujaf-178	117	46	methods	method	NOUN
gujaf-178	117	47	are	be	AUX
gujaf-178	117	48	no	no	ADV
gujaf-178	117	49	longer	long	ADV
gujaf-178	117	50	complicated	complicated	ADJ
gujaf-178	117	51	,	,	PUNCT
gujaf-178	117	52	fast	fast	ADJ
gujaf-178	117	53	,	,	PUNCT
gujaf-178	117	54	precise	precise	ADJ
gujaf-178	117	55	,	,	PUNCT
gujaf-178	117	56	satisfying	satisfy	VERB
gujaf-178	117	57	taxpayers	taxpayer	NOUN
gujaf-178	117	58	so	so	SCONJ
gujaf-178	117	59	that	that	SCONJ
gujaf-178	117	60	many	many	ADJ
gujaf-178	117	61	use	use	VERB
gujaf-178	117	62	these	these	DET
gujaf-178	117	63	facilities	facility	NOUN
gujaf-178	117	64	.	.	PUNCT
gujaf-178	118	1	but	but	CCONJ
gujaf-178	118	2	so	so	ADV
gujaf-178	118	3	far	far	ADV
gujaf-178	118	4	,	,	PUNCT
gujaf-178	118	5	this	this	DET
gujaf-178	118	6	utility	utility	NOUN
gujaf-178	118	7	is	be	AUX
gujaf-178	118	8	now	now	ADV
gujaf-178	118	9	not	not	PART
gujaf-178	118	10	acquainted	acquaint	VERB
gujaf-178	118	11	to	to	ADP
gujaf-178	118	12	msmes	msme	NOUN
gujaf-178	118	13	due	due	ADP
gujaf-178	118	14	to	to	ADP
gujaf-178	118	15	the	the	DET
gujaf-178	118	16	fact	fact	NOUN
gujaf-178	118	17	the	the	DET
gujaf-178	118	18	lack	lack	NOUN
gujaf-178	118	19	of	of	ADP
gujaf-178	118	20	socialization	socialization	NOUN
gujaf-178	118	21	and	and	CCONJ
gujaf-178	118	22	the	the	DET
gujaf-178	118	23	contents	content	NOUN
gujaf-178	118	24	of	of	ADP
gujaf-178	118	25	the	the	DET
gujaf-178	118	26	socialization	socialization	NOUN
gujaf-178	118	27	are	be	AUX
gujaf-178	118	28	not	not	PART
gujaf-178	118	29	able	able	ADJ
gujaf-178	118	30	to	to	PART
gujaf-178	118	31	increase	increase	VERB
gujaf-178	118	32	public	public	ADJ
gujaf-178	118	33	knowledge	knowledge	NOUN
gujaf-178	118	34	and	and	CCONJ
gujaf-178	118	35	understanding	understanding	NOUN
gujaf-178	118	36	about	about	ADP
gujaf-178	118	37	the	the	DET
gujaf-178	118	38	picktime	picktime	NOUN
gujaf-178	118	39	application	application	NOUN
gujaf-178	118	40	.	.	PUNCT
gujaf-178	119	1	several	several	ADJ
gujaf-178	119	2	research	research	NOUN
gujaf-178	119	3	of	of	ADP
gujaf-178	119	4	taxpayer	taxpayer	NOUN
gujaf-178	119	5	information	information	NOUN
gujaf-178	119	6	(	(	PUNCT
gujaf-178	119	7	hardana	hardana	NOUN
gujaf-178	119	8	et	et	PROPN
gujaf-178	119	9	al	al	PROPN
gujaf-178	119	10	.	.	PROPN
gujaf-178	119	11	,	,	PUNCT
gujaf-178	119	12	2018	2018	NUM
gujaf-178	119	13	)	)	PUNCT
gujaf-178	119	14	in	in	ADP
gujaf-178	119	15	their	their	PRON
gujaf-178	119	16	study	study	NOUN
gujaf-178	119	17	exhibit	exhibit	NOUN
gujaf-178	119	18	that	that	SCONJ
gujaf-178	119	19	the	the	DET
gujaf-178	119	20	use	use	NOUN
gujaf-178	119	21	of	of	ADP
gujaf-178	119	22	the	the	DET
gujaf-178	119	23	e	e	NOUN
gujaf-178	119	24	-	-	NOUN
gujaf-178	119	25	system	system	NOUN
gujaf-178	119	26	taxation	taxation	NOUN
gujaf-178	119	27	and	and	CCONJ
gujaf-178	119	28	internet	internet	NOUN
gujaf-178	119	29	understanding	understanding	NOUN
gujaf-178	119	30	impacts	impact	VERB
gujaf-178	119	31	the	the	DET
gujaf-178	119	32	compliance	compliance	NOUN
gujaf-178	119	33	of	of	ADP
gujaf-178	119	34	character	character	NOUN
gujaf-178	119	35	msme	msme	NOUN
gujaf-178	119	36	taxpayers	taxpayer	NOUN
gujaf-178	119	37	in	in	ADP
gujaf-178	119	38	the	the	DET
gujaf-178	119	39	city	city	NOUN
gujaf-178	119	40	of	of	ADP
gujaf-178	119	41	makassar	makassar	PROPN
gujaf-178	119	42	.	.	PUNCT
gujaf-178	120	1	(	(	PUNCT
gujaf-178	120	2	hidup	hidup	PROPN
gujaf-178	120	3	&	&	CCONJ
gujaf-178	120	4	terencana	terencana	PROPN
gujaf-178	120	5	,	,	PUNCT
gujaf-178	120	6	2020	2020	NUM
gujaf-178	120	7	)	)	PUNCT
gujaf-178	120	8	in	in	ADP
gujaf-178	120	9	his	his	PRON
gujaf-178	120	10	learn	learn	NOUN
gujaf-178	120	11	about	about	ADP
gujaf-178	120	12	determined	determined	ADJ
gujaf-178	120	13	proof	proof	NOUN
gujaf-178	120	14	that	that	SCONJ
gujaf-178	120	15	worker	worker	NOUN
gujaf-178	120	16	tax	tax	NOUN
gujaf-178	120	17	information	information	NOUN
gujaf-178	120	18	at	at	ADP
gujaf-178	120	19	"	"	PUNCT
gujaf-178	120	20	pt	pt	X
gujaf-178	120	21	life	life	NOUN
gujaf-178	120	22	makmur	makmur	ADV
gujaf-178	120	23	planned	plan	VERB
gujaf-178	120	24	"	"	PUNCT
gujaf-178	120	25	,	,	PUNCT
gujaf-178	120	26	the	the	DET
gujaf-178	120	27	effectiveness	effectiveness	NOUN
gujaf-178	120	28	of	of	ADP
gujaf-178	120	29	the	the	DET
gujaf-178	120	30	tax	tax	NOUN
gujaf-178	120	31	system	system	NOUN
gujaf-178	120	32	,	,	PUNCT
gujaf-178	120	33	provider	provider	NOUN
gujaf-178	120	34	great	great	ADJ
gujaf-178	120	35	affect	affect	VERB
gujaf-178	120	36	tax	tax	NOUN
gujaf-178	120	37	compliance	compliance	NOUN
gujaf-178	120	38	.	.	PUNCT
gujaf-178	121	1	research	research	NOUN
gujaf-178	121	2	on	on	ADP
gujaf-178	121	3	the	the	DET
gujaf-178	121	4	grasp	grasp	NOUN
gujaf-178	121	5	of	of	ADP
gujaf-178	121	6	statistics	statistic	NOUN
gujaf-178	121	7	technology	technology	NOUN
gujaf-178	121	8	was	be	AUX
gujaf-178	121	9	carried	carry	VERB
gujaf-178	121	10	out	out	ADP
gujaf-178	121	11	(	(	PUNCT
gujaf-178	121	12	chandra	chandra	PROPN
gujaf-178	121	13	et	et	PROPN
gujaf-178	121	14	al	al	PROPN
gujaf-178	121	15	.	.	PROPN
gujaf-178	121	16	,	,	PUNCT
gujaf-178	121	17	2021	2021	NUM
gujaf-178	121	18	)	)	PUNCT
gujaf-178	121	19	,	,	PUNCT
gujaf-178	121	20	discovering	discover	VERB
gujaf-178	121	21	that	that	SCONJ
gujaf-178	121	22	a	a	DET
gujaf-178	121	23	cutting	cut	VERB
gujaf-178	121	24	-	-	PUNCT
gujaf-178	121	25	edge	edge	NOUN
gujaf-178	121	26	tax	tax	NOUN
gujaf-178	121	27	administration	administration	NOUN
gujaf-178	121	28	system	system	NOUN
gujaf-178	121	29	in	in	ADP
gujaf-178	121	30	terms	term	NOUN
gujaf-178	121	31	of	of	ADP
gujaf-178	121	32	an	an	DET
gujaf-178	121	33	integrated	integrate	VERB
gujaf-178	121	34	tax	tax	NOUN
gujaf-178	121	35	system	system	NOUN
gujaf-178	121	36	,	,	PUNCT
gujaf-178	121	37	changes	change	NOUN
gujaf-178	121	38	to	to	ADP
gujaf-178	121	39	the	the	DET
gujaf-178	121	40	tax	tax	NOUN
gujaf-178	121	41	facts	fact	NOUN
gujaf-178	121	42	system	system	NOUN
gujaf-178	121	43	will	will	AUX
gujaf-178	121	44	make	make	VERB
gujaf-178	121	45	it	it	PRON
gujaf-178	121	46	simpler	simple	ADJ
gujaf-178	121	47	to	to	PART
gujaf-178	121	48	furnish	furnish	VERB
gujaf-178	121	49	tax	tax	NOUN
gujaf-178	121	50	offerings	offering	NOUN
gujaf-178	121	51	and	and	CCONJ
gujaf-178	121	52	make	make	VERB
gujaf-178	121	53	it	it	PRON
gujaf-178	121	54	easier	easy	ADJ
gujaf-178	121	55	for	for	ADP
gujaf-178	121	56	taxpayers	taxpayer	NOUN
gujaf-178	121	57	in	in	ADP
gujaf-178	121	58	the	the	DET
gujaf-178	121	59	taxpayer	taxpayer	NOUN
gujaf-178	121	60	compliance	compliance	NOUN
gujaf-178	121	61	process	process	NOUN
gujaf-178	121	62	.	.	PUNCT
gujaf-178	122	1	(	(	PUNCT
gujaf-178	122	2	sutrisno	sutrisno	ADJ
gujaf-178	122	3	,	,	PUNCT
gujaf-178	122	4	2020	2020	NUM
gujaf-178	122	5	)	)	PUNCT
gujaf-178	122	6	,	,	PUNCT
gujaf-178	122	7	(	(	PUNCT
gujaf-178	122	8	jarwa	jarwa	NOUN
gujaf-178	122	9	,	,	PUNCT
gujaf-178	122	10	2021	2021	NUM
gujaf-178	122	11	)	)	PUNCT
gujaf-178	122	12	in	in	ADP
gujaf-178	122	13	his	his	PRON
gujaf-178	122	14	empirical	empirical	ADJ
gujaf-178	122	15	learn	learn	NOUN
gujaf-178	122	16	about	about	ADP
gujaf-178	122	17	located	locate	VERB
gujaf-178	122	18	that	that	SCONJ
gujaf-178	122	19	there	there	PRON
gujaf-178	122	20	is	be	VERB
gujaf-178	122	21	an	an	DET
gujaf-178	122	22	effect	effect	NOUN
gujaf-178	122	23	of	of	ADP
gujaf-178	122	24	taxpayer	taxpayer	NOUN
gujaf-178	122	25	characteristics	characteristic	NOUN
gujaf-178	122	26	on	on	ADP
gujaf-178	122	27	attention	attention	NOUN
gujaf-178	122	28	and	and	CCONJ
gujaf-178	122	29	willingness	willingness	NOUN
gujaf-178	122	30	to	to	PART
gujaf-178	122	31	pay	pay	VERB
gujaf-178	122	32	taxes	taxis	NOUN
gujaf-178	122	33	and	and	CCONJ
gujaf-178	122	34	the	the	DET
gujaf-178	122	35	higher	high	ADJ
gujaf-178	122	36	facts	fact	NOUN
gujaf-178	122	37	technology	technology	NOUN
gujaf-178	122	38	,	,	PUNCT
gujaf-178	122	39	the	the	PRON
gujaf-178	122	40	higher	high	ADJ
gujaf-178	122	41	the	the	DET
gujaf-178	122	42	willingness	willingness	NOUN
gujaf-178	122	43	of	of	ADP
gujaf-178	122	44	taxpayers	taxpayer	NOUN
gujaf-178	122	45	to	to	PART
gujaf-178	122	46	lift	lift	VERB
gujaf-178	122	47	out	out	ADP
gujaf-178	122	48	tax	tax	NOUN
gujaf-178	122	49	responsibilities	responsibility	NOUN
gujaf-178	122	50	due	due	ADP
gujaf-178	122	51	to	to	ADP
gujaf-178	122	52	the	the	DET
gujaf-178	122	53	fact	fact	NOUN
gujaf-178	122	54	science	science	NOUN
gujaf-178	122	55	is	be	AUX
gujaf-178	122	56	used	use	VERB
gujaf-178	122	57	to	to	PART
gujaf-178	122	58	facilitate	facilitate	VERB
gujaf-178	122	59	tax	tax	NOUN
gujaf-178	122	60	reporting	reporting	NOUN
gujaf-178	122	61	and	and	CCONJ
gujaf-178	122	62	to	to	PART
gujaf-178	122	63	increase	increase	VERB
gujaf-178	122	64	tax	tax	NOUN
gujaf-178	122	65	compliance	compliance	NOUN
gujaf-178	122	66	.	.	PUNCT
gujaf-178	123	1	gusau	gusau	ADJ
gujaf-178	123	2	journal	journal	PROPN
gujaf-178	123	3	of	of	ADP
gujaf-178	123	4	accounting	accounting	NOUN
gujaf-178	123	5	and	and	CCONJ
gujaf-178	123	6	finance	finance	NOUN
gujaf-178	123	7	,	,	PUNCT
gujaf-178	123	8	vol	vol	NOUN
gujaf-178	123	9	.	.	PROPN
gujaf-178	123	10	3	3	NUM
gujaf-178	123	11	,	,	PUNCT
gujaf-178	123	12	issue	issue	NOUN
gujaf-178	123	13	3	3	NUM
gujaf-178	123	14	,	,	PUNCT
gujaf-178	123	15	october	october	PROPN
gujaf-178	123	16	,	,	PUNCT
gujaf-178	123	17	2022	2022	NUM
gujaf-178	123	18	21	21	NUM
gujaf-178	123	19	tax	tax	NOUN
gujaf-178	123	20	services	service	NOUN
gujaf-178	123	21	to	to	PART
gujaf-178	123	22	be	be	AUX
gujaf-178	123	23	more	more	ADV
gujaf-178	123	24	fine	fine	ADJ
gujaf-178	123	25	and	and	CCONJ
gujaf-178	123	26	efficient	efficient	ADJ
gujaf-178	123	27	.	.	PUNCT
gujaf-178	124	1	(	(	PUNCT
gujaf-178	124	2	purba	purba	NOUN
gujaf-178	124	3	et	et	NOUN
gujaf-178	124	4	al	al	PROPN
gujaf-178	124	5	.	.	PROPN
gujaf-178	124	6	,	,	PUNCT
gujaf-178	124	7	2020	2020	NUM
gujaf-178	124	8	)	)	PUNCT
gujaf-178	124	9	the	the	DET
gujaf-178	124	10	implementation	implementation	NOUN
gujaf-178	124	11	of	of	ADP
gujaf-178	124	12	the	the	DET
gujaf-178	124	13	e	e	NOUN
gujaf-178	124	14	-	-	NOUN
gujaf-178	124	15	filing	filing	NOUN
gujaf-178	124	16	device	device	NOUN
gujaf-178	124	17	has	have	VERB
gujaf-178	124	18	a	a	DET
gujaf-178	124	19	high	high	ADJ
gujaf-178	124	20	-	-	PUNCT
gujaf-178	124	21	quality	quality	NOUN
gujaf-178	124	22	and	and	CCONJ
gujaf-178	124	23	massive	massive	ADJ
gujaf-178	124	24	have	have	VERB
gujaf-178	124	25	an	an	DET
gujaf-178	124	26	impact	impact	NOUN
gujaf-178	124	27	on	on	ADP
gujaf-178	124	28	on	on	ADP
gujaf-178	124	29	taxpayer	taxpayer	NOUN
gujaf-178	124	30	compliance	compliance	NOUN
gujaf-178	124	31	;	;	PUNCT
gujaf-178	124	32	2	2	X
gujaf-178	124	33	)	)	PUNCT
gujaf-178	124	34	internet	internet	NOUN
gujaf-178	124	35	expertise	expertise	NOUN
gujaf-178	124	36	is	be	AUX
gujaf-178	124	37	established	establish	VERB
gujaf-178	124	38	to	to	PART
gujaf-178	124	39	average	average	VERB
gujaf-178	124	40	the	the	DET
gujaf-178	124	41	relationship	relationship	NOUN
gujaf-178	124	42	between	between	ADP
gujaf-178	124	43	the	the	DET
gujaf-178	124	44	implementation	implementation	NOUN
gujaf-178	124	45	of	of	ADP
gujaf-178	124	46	the	the	DET
gujaf-178	124	47	e	e	NOUN
gujaf-178	124	48	-	-	NOUN
gujaf-178	124	49	filing	filing	NOUN
gujaf-178	124	50	device	device	NOUN
gujaf-178	124	51	and	and	CCONJ
gujaf-178	124	52	the	the	DET
gujaf-178	124	53	degree	degree	NOUN
gujaf-178	124	54	of	of	ADP
gujaf-178	124	55	taxpayer	taxpayer	NOUN
gujaf-178	124	56	compliance	compliance	NOUN
gujaf-178	124	57	.	.	PUNCT
gujaf-178	125	1	however	however	ADV
gujaf-178	125	2	(	(	PUNCT
gujaf-178	125	3	mascagni	mascagni	NOUN
gujaf-178	125	4	et	et	PROPN
gujaf-178	125	5	al	al	PROPN
gujaf-178	125	6	.	.	PROPN
gujaf-178	125	7	,	,	PUNCT
gujaf-178	125	8	2021	2021	NUM
gujaf-178	125	9	)	)	PUNCT
gujaf-178	125	10	the	the	DET
gujaf-178	125	11	consequences	consequence	NOUN
gujaf-178	125	12	of	of	ADP
gujaf-178	125	13	his	his	PRON
gujaf-178	125	14	research	research	NOUN
gujaf-178	125	15	in	in	ADP
gujaf-178	125	16	ethiopia	ethiopia	PROPN
gujaf-178	125	17	located	locate	VERB
gujaf-178	125	18	distinctive	distinctive	ADJ
gujaf-178	125	19	results	result	NOUN
gujaf-178	125	20	,	,	PUNCT
gujaf-178	125	21	particularly	particularly	ADV
gujaf-178	125	22	data	datum	NOUN
gujaf-178	125	23	and	and	CCONJ
gujaf-178	125	24	verbal	verbal	ADJ
gujaf-178	125	25	exchange	exchange	NOUN
gujaf-178	125	26	technological	technological	ADJ
gujaf-178	125	27	know	know	NOUN
gujaf-178	125	28	-	-	PUNCT
gujaf-178	125	29	how	how	NOUN
gujaf-178	125	30	had	have	VERB
gujaf-178	125	31	no	no	DET
gujaf-178	125	32	effect	effect	NOUN
gujaf-178	125	33	on	on	ADP
gujaf-178	125	34	tax	tax	NOUN
gujaf-178	125	35	compliance	compliance	NOUN
gujaf-178	125	36	but	but	CCONJ
gujaf-178	125	37	,	,	PUNCT
gujaf-178	125	38	the	the	DET
gujaf-178	125	39	adoption	adoption	NOUN
gujaf-178	125	40	of	of	ADP
gujaf-178	125	41	machines	machine	NOUN
gujaf-178	125	42	multiplied	multiply	VERB
gujaf-178	125	43	the	the	DET
gujaf-178	125	44	accuracy	accuracy	NOUN
gujaf-178	125	45	of	of	ADP
gujaf-178	125	46	the	the	DET
gujaf-178	125	47	taxpayer	taxpayer	NOUN
gujaf-178	125	48	's	's	PART
gujaf-178	125	49	records	record	NOUN
gujaf-178	125	50	and	and	CCONJ
gujaf-178	125	51	decreased	decrease	VERB
gujaf-178	125	52	the	the	DET
gujaf-178	125	53	discrepancy	discrepancy	NOUN
gujaf-178	125	54	.	.	PUNCT
gujaf-178	126	1	tax	tax	NOUN
gujaf-178	126	2	visit	visit	NOUN
gujaf-178	126	3	(	(	PUNCT
gujaf-178	126	4	picktime	picktime	NOUN
gujaf-178	126	5	)	)	PUNCT
gujaf-178	126	6	is	be	AUX
gujaf-178	126	7	a	a	DET
gujaf-178	126	8	website	website	NOUN
gujaf-178	126	9	or	or	CCONJ
gujaf-178	126	10	internet	internet	NOUN
gujaf-178	126	11	site	site	NOUN
gujaf-178	126	12	of	of	ADP
gujaf-178	126	13	the	the	DET
gujaf-178	126	14	directorate	directorate	ADJ
gujaf-178	126	15	general	general	NOUN
gujaf-178	126	16	of	of	ADP
gujaf-178	126	17	taxes	taxis	NOUN
gujaf-178	126	18	that	that	PRON
gujaf-178	126	19	functions	function	VERB
gujaf-178	126	20	to	to	PART
gujaf-178	126	21	make	make	VERB
gujaf-178	126	22	it	it	PRON
gujaf-178	126	23	less	less	ADV
gujaf-178	126	24	complicated	complicated	ADJ
gujaf-178	126	25	for	for	SCONJ
gujaf-178	126	26	taxpayers	taxpayer	NOUN
gujaf-178	126	27	to	to	PART
gujaf-178	126	28	fulfill	fulfill	VERB
gujaf-178	126	29	their	their	PRON
gujaf-178	126	30	rights	right	NOUN
gujaf-178	126	31	and	and	CCONJ
gujaf-178	126	32	tasks	task	NOUN
gujaf-178	126	33	in	in	ADP
gujaf-178	126	34	tax	tax	NOUN
gujaf-178	126	35	matters	matter	NOUN
gujaf-178	126	36	.	.	PUNCT
gujaf-178	127	1	tax	tax	NOUN
gujaf-178	127	2	visits	visit	NOUN
gujaf-178	127	3	have	have	AUX
gujaf-178	127	4	been	be	AUX
gujaf-178	127	5	launched	launch	VERB
gujaf-178	127	6	since	since	SCONJ
gujaf-178	127	7	the	the	DET
gujaf-178	127	8	covid-19	covid-19	PROPN
gujaf-178	127	9	pandemic	pandemic	NOUN
gujaf-178	127	10	,	,	PUNCT
gujaf-178	127	11	specifically	specifically	ADV
gujaf-178	127	12	when	when	SCONJ
gujaf-178	127	13	you	you	PRON
gujaf-178	127	14	consider	consider	VERB
gujaf-178	127	15	that	that	PRON
gujaf-178	127	16	september	september	PROPN
gujaf-178	127	17	1	1	NUM
gujaf-178	127	18	,	,	PUNCT
gujaf-178	127	19	2020	2020	NUM
gujaf-178	127	20	,	,	PUNCT
gujaf-178	127	21	with	with	ADP
gujaf-178	127	22	this	this	DET
gujaf-178	127	23	service	service	NOUN
gujaf-178	127	24	,	,	PUNCT
gujaf-178	127	25	it	it	PRON
gujaf-178	127	26	is	be	AUX
gujaf-178	127	27	hoped	hope	VERB
gujaf-178	127	28	that	that	SCONJ
gujaf-178	127	29	taxpayers	taxpayer	NOUN
gujaf-178	127	30	can	can	AUX
gujaf-178	127	31	make	make	VERB
gujaf-178	127	32	tax	tax	NOUN
gujaf-178	127	33	collections	collection	NOUN
gujaf-178	127	34	.	.	PUNCT
gujaf-178	128	1	ticket	ticket	NOUN
gujaf-178	128	2	queue	queue	NOUN
gujaf-178	128	3	earlier	early	ADV
gujaf-178	128	4	than	than	ADP
gujaf-178	128	5	coming	come	VERB
gujaf-178	128	6	to	to	ADP
gujaf-178	128	7	the	the	DET
gujaf-178	128	8	vacation	vacation	NOUN
gujaf-178	128	9	spot	spot	NOUN
gujaf-178	128	10	tax	tax	NOUN
gujaf-178	128	11	office	office	NOUN
gujaf-178	128	12	.	.	PUNCT
gujaf-178	129	1	however	however	ADV
gujaf-178	129	2	,	,	PUNCT
gujaf-178	129	3	the	the	DET
gujaf-178	129	4	efforts	effort	NOUN
gujaf-178	129	5	of	of	ADP
gujaf-178	129	6	the	the	DET
gujaf-178	129	7	directorate	directorate	ADJ
gujaf-178	129	8	general	general	NOUN
gujaf-178	129	9	of	of	ADP
gujaf-178	129	10	taxes	taxis	NOUN
gujaf-178	129	11	to	to	PART
gujaf-178	129	12	make	make	VERB
gujaf-178	129	13	changes	change	NOUN
gujaf-178	129	14	to	to	ADP
gujaf-178	129	15	the	the	DET
gujaf-178	129	16	implementation	implementation	NOUN
gujaf-178	129	17	of	of	ADP
gujaf-178	129	18	tax	tax	NOUN
gujaf-178	129	19	offerings	offering	NOUN
gujaf-178	129	20	and	and	CCONJ
gujaf-178	129	21	the	the	DET
gujaf-178	129	22	challenges	challenge	NOUN
gujaf-178	129	23	received	receive	VERB
gujaf-178	129	24	a	a	DET
gujaf-178	129	25	response	response	NOUN
gujaf-178	129	26	that	that	PRON
gujaf-178	129	27	got	get	VERB
gujaf-178	129	28	here	here	ADV
gujaf-178	129	29	from	from	ADP
gujaf-178	129	30	internally	internally	ADV
gujaf-178	129	31	the	the	DET
gujaf-178	129	32	integrated	integrate	VERB
gujaf-178	129	33	service	service	NOUN
gujaf-178	129	34	center	center	NOUN
gujaf-178	129	35	counter	counter	NOUN
gujaf-178	129	36	officers	officer	NOUN
gujaf-178	129	37	and	and	CCONJ
gujaf-178	129	38	taxpayers	taxpayer	NOUN
gujaf-178	129	39	throughout	throughout	ADP
gujaf-178	129	40	the	the	DET
gujaf-178	129	41	covid-19	covid-19	PROPN
gujaf-178	129	42	pandemic	pandemic	ADJ
gujaf-178	129	43	(	(	PUNCT
gujaf-178	129	44	firdaus	firdaus	PROPN
gujaf-178	129	45	,	,	PUNCT
gujaf-178	129	46	2021	2021	NUM
gujaf-178	129	47	)	)	PUNCT
gujaf-178	129	48	,	,	PUNCT
gujaf-178	129	49	while	while	SCONJ
gujaf-178	129	50	(	(	PUNCT
gujaf-178	129	51	muti’ah	muti’ah	NOUN
gujaf-178	129	52	,	,	PUNCT
gujaf-178	129	53	2018	2018	NUM
gujaf-178	129	54	)	)	PUNCT
gujaf-178	129	55	observed	observe	VERB
gujaf-178	129	56	empirical	empirical	ADJ
gujaf-178	129	57	proof	proof	NOUN
gujaf-178	129	58	that	that	SCONJ
gujaf-178	129	59	the	the	DET
gujaf-178	129	60	software	software	NOUN
gujaf-178	129	61	of	of	ADP
gujaf-178	129	62	the	the	DET
gujaf-178	129	63	online	online	ADJ
gujaf-178	129	64	tax	tax	NOUN
gujaf-178	129	65	system	system	NOUN
gujaf-178	129	66	has	have	AUX
gujaf-178	129	67	a	a	DET
gujaf-178	129	68	tremendous	tremendous	ADJ
gujaf-178	129	69	and	and	CCONJ
gujaf-178	129	70	huge	huge	ADJ
gujaf-178	129	71	effect	effect	NOUN
gujaf-178	129	72	on	on	ADP
gujaf-178	129	73	tax	tax	NOUN
gujaf-178	129	74	compliance	compliance	NOUN
gujaf-178	129	75	.	.	PUNCT
gujaf-178	130	1	chamalinda	chamalinda	PROPN
gujaf-178	130	2	&	&	CCONJ
gujaf-178	130	3	kusumawati	kusumawati	PROPN
gujaf-178	130	4	(	(	PUNCT
gujaf-178	130	5	2021	2021	NUM
gujaf-178	130	6	)	)	PUNCT
gujaf-178	130	7	discovered	discover	VERB
gujaf-178	130	8	that	that	SCONJ
gujaf-178	130	9	more	more	ADJ
gujaf-178	130	10	than	than	ADP
gujaf-178	130	11	a	a	DET
gujaf-178	130	12	few	few	ADJ
gujaf-178	130	13	preparations	preparation	NOUN
gujaf-178	130	14	for	for	ADP
gujaf-178	130	15	the	the	DET
gujaf-178	130	16	implementation	implementation	NOUN
gujaf-178	130	17	of	of	ADP
gujaf-178	130	18	the	the	DET
gujaf-178	130	19	notification	notification	NOUN
gujaf-178	130	20	letter	letter	NOUN
gujaf-178	130	21	reporting	reporting	NOUN
gujaf-178	130	22	carrier	carrier	NOUN
gujaf-178	130	23	had	have	AUX
gujaf-178	130	24	been	be	AUX
gujaf-178	130	25	carried	carry	VERB
gujaf-178	130	26	out	out	ADP
gujaf-178	130	27	clearly	clearly	ADV
gujaf-178	130	28	but	but	CCONJ
gujaf-178	130	29	still	still	ADV
gujaf-178	130	30	encountered	encounter	VERB
gujaf-178	130	31	a	a	DET
gujaf-178	130	32	variety	variety	NOUN
gujaf-178	130	33	of	of	ADP
gujaf-178	130	34	barriers	barrier	NOUN
gujaf-178	130	35	even	even	ADV
gujaf-178	130	36	even	even	ADV
gujaf-178	130	37	though	though	SCONJ
gujaf-178	130	38	they	they	PRON
gujaf-178	130	39	had	have	AUX
gujaf-178	130	40	been	be	AUX
gujaf-178	130	41	carried	carry	VERB
gujaf-178	130	42	out	out	ADP
gujaf-178	130	43	optimally.(sukesi	optimally.(sukesi	NOUN
gujaf-178	130	44	&	&	CCONJ
gujaf-178	130	45	yunaidah	yunaidah	PROPN
gujaf-178	130	46	,	,	PUNCT
gujaf-178	130	47	2020	2020	NUM
gujaf-178	130	48	)	)	PUNCT
gujaf-178	130	49	discovered	discover	VERB
gujaf-178	130	50	that	that	SCONJ
gujaf-178	130	51	the	the	DET
gujaf-178	130	52	effectiveness	effectiveness	NOUN
gujaf-178	130	53	of	of	ADP
gujaf-178	130	54	socialization	socialization	NOUN
gujaf-178	130	55	,	,	PUNCT
gujaf-178	130	56	foremost	foremost	ADJ
gujaf-178	130	57	service	service	NOUN
gujaf-178	130	58	products	product	NOUN
gujaf-178	130	59	and	and	CCONJ
gujaf-178	130	60	carrier	carrier	NOUN
gujaf-178	130	61	nice	nice	ADJ
gujaf-178	130	62	had	have	VERB
gujaf-178	130	63	an	an	DET
gujaf-178	130	64	effect	effect	NOUN
gujaf-178	130	65	on	on	ADP
gujaf-178	130	66	taxpayer	taxpayer	NOUN
gujaf-178	130	67	pride	pride	NOUN
gujaf-178	130	68	and	and	CCONJ
gujaf-178	130	69	compliance	compliance	NOUN
gujaf-178	130	70	.	.	PUNCT
gujaf-178	131	1	(	(	PUNCT
gujaf-178	131	2	listiyowati	listiyowati	NOUN
gujaf-178	131	3	et	et	PROPN
gujaf-178	131	4	al	al	PROPN
gujaf-178	131	5	.	.	PROPN
gujaf-178	131	6	,	,	PUNCT
gujaf-178	131	7	2021	2021	NUM
gujaf-178	131	8	)	)	PUNCT
gujaf-178	131	9	.	.	PUNCT
gujaf-178	132	1	the	the	DET
gujaf-178	132	2	results	result	NOUN
gujaf-178	132	3	show	show	VERB
gujaf-178	132	4	that	that	SCONJ
gujaf-178	132	5	the	the	DET
gujaf-178	132	6	socialization	socialization	NOUN
gujaf-178	132	7	of	of	ADP
gujaf-178	132	8	taxation	taxation	NOUN
gujaf-178	132	9	and	and	CCONJ
gujaf-178	132	10	tax	tax	NOUN
gujaf-178	132	11	services	service	NOUN
gujaf-178	132	12	has	have	VERB
gujaf-178	132	13	no	no	DET
gujaf-178	132	14	impact	impact	NOUN
gujaf-178	132	15	on	on	ADP
gujaf-178	132	16	taxpayer	taxpayer	NOUN
gujaf-178	132	17	compliance	compliance	NOUN
gujaf-178	132	18	,	,	PUNCT
gujaf-178	132	19	whilst	whilst	SCONJ
gujaf-178	132	20	the	the	DET
gujaf-178	132	21	implementation	implementation	NOUN
gujaf-178	132	22	of	of	ADP
gujaf-178	132	23	the	the	DET
gujaf-178	132	24	self	self	NOUN
gujaf-178	132	25	-	-	PUNCT
gujaf-178	132	26	assessment	assessment	NOUN
gujaf-178	132	27	system	system	NOUN
gujaf-178	132	28	has	have	VERB
gujaf-178	132	29	a	a	DET
gujaf-178	132	30	considerable	considerable	ADJ
gujaf-178	132	31	fine	fine	ADJ
gujaf-178	132	32	impact	impact	NOUN
gujaf-178	132	33	on	on	ADP
gujaf-178	132	34	taxpayer	taxpayer	NOUN
gujaf-178	132	35	compliance	compliance	NOUN
gujaf-178	132	36	for	for	ADP
gujaf-178	132	37	the	the	DET
gujaf-178	132	38	duration	duration	NOUN
gujaf-178	132	39	of	of	ADP
gujaf-178	132	40	the	the	DET
gujaf-178	132	41	covid-19	covid-19	PROPN
gujaf-178	132	42	pandemic	pandemic	NOUN
gujaf-178	132	43	.	.	PUNCT
gujaf-178	133	1	the	the	DET
gujaf-178	133	2	findings	finding	NOUN
gujaf-178	133	3	of	of	ADP
gujaf-178	133	4	this	this	DET
gujaf-178	133	5	learn	learn	NOUN
gujaf-178	133	6	about	about	ADP
gujaf-178	133	7	are	be	AUX
gujaf-178	133	8	predicted	predict	VERB
gujaf-178	133	9	to	to	PART
gujaf-178	133	10	add	add	VERB
gujaf-178	133	11	to	to	ADP
gujaf-178	133	12	empirical	empirical	ADJ
gujaf-178	133	13	evidence	evidence	NOUN
gujaf-178	133	14	of	of	ADP
gujaf-178	133	15	the	the	DET
gujaf-178	133	16	significance	significance	NOUN
gujaf-178	133	17	of	of	ADP
gujaf-178	133	18	making	make	VERB
gujaf-178	133	19	provider	provider	NOUN
gujaf-178	133	20	adjustments	adjustment	NOUN
gujaf-178	133	21	to	to	PART
gujaf-178	133	22	enhance	enhance	VERB
gujaf-178	133	23	provider	provider	NOUN
gujaf-178	133	24	quality	quality	NOUN
gujaf-178	133	25	that	that	PRON
gujaf-178	133	26	leads	lead	VERB
gujaf-178	133	27	to	to	ADP
gujaf-178	133	28	the	the	DET
gujaf-178	133	29	development	development	NOUN
gujaf-178	133	30	of	of	ADP
gujaf-178	133	31	statistics	statistic	NOUN
gujaf-178	133	32	and	and	CCONJ
gujaf-178	133	33	verbal	verbal	ADJ
gujaf-178	133	34	exchange	exchange	NOUN
gujaf-178	133	35	science	science	NOUN
gujaf-178	133	36	and	and	CCONJ
gujaf-178	133	37	its	its	PRON
gujaf-178	133	38	socialization	socialization	NOUN
gujaf-178	133	39	so	so	SCONJ
gujaf-178	133	40	that	that	SCONJ
gujaf-178	133	41	taxpayers	taxpayer	NOUN
gujaf-178	133	42	feel	feel	VERB
gujaf-178	133	43	the	the	DET
gujaf-178	133	44	ease	ease	NOUN
gujaf-178	133	45	of	of	ADP
gujaf-178	133	46	use	use	NOUN
gujaf-178	133	47	,	,	PUNCT
gujaf-178	133	48	velocity	velocity	NOUN
gujaf-178	133	49	of	of	ADP
gujaf-178	133	50	get	get	VERB
gujaf-178	133	51	entry	entry	NOUN
gujaf-178	133	52	to	to	ADP
gujaf-178	133	53	and	and	CCONJ
gujaf-178	133	54	accuracy	accuracy	NOUN
gujaf-178	133	55	in	in	ADP
gujaf-178	133	56	carrying	carry	VERB
gujaf-178	133	57	out	out	ADP
gujaf-178	133	58	tax	tax	NOUN
gujaf-178	133	59	functions	function	NOUN
gujaf-178	133	60	.	.	PUNCT
gujaf-178	134	1	gusau	gusau	ADJ
gujaf-178	134	2	journal	journal	PROPN
gujaf-178	134	3	of	of	ADP
gujaf-178	134	4	accounting	accounting	NOUN
gujaf-178	134	5	and	and	CCONJ
gujaf-178	134	6	finance	finance	NOUN
gujaf-178	134	7	,	,	PUNCT
gujaf-178	134	8	vol	vol	NOUN
gujaf-178	134	9	.	.	PROPN
gujaf-178	134	10	3	3	NUM
gujaf-178	134	11	,	,	PUNCT
gujaf-178	134	12	issue	issue	NOUN
gujaf-178	134	13	3	3	NUM
gujaf-178	134	14	,	,	PUNCT
gujaf-178	134	15	october	october	PROPN
gujaf-178	134	16	,	,	PUNCT
gujaf-178	134	17	2022	2022	NUM
gujaf-178	134	18	22	22	NUM
gujaf-178	134	19	2	2	NUM
gujaf-178	134	20	.	.	PUNCT
gujaf-178	134	21	literature	literature	NOUN
gujaf-178	134	22	review	review	PROPN
gujaf-178	134	23	theory	theory	NOUN
gujaf-178	134	24	of	of	ADP
gujaf-178	134	25	compliance	compliance	NOUN
gujaf-178	134	26	compliance	compliance	NOUN
gujaf-178	134	27	idea	idea	NOUN
gujaf-178	134	28	has	have	AUX
gujaf-178	134	29	been	be	AUX
gujaf-178	134	30	broadly	broadly	ADV
gujaf-178	134	31	studied	study	VERB
gujaf-178	134	32	in	in	ADP
gujaf-178	134	33	the	the	DET
gujaf-178	134	34	discipline	discipline	NOUN
gujaf-178	134	35	of	of	ADP
gujaf-178	134	36	social	social	ADJ
gujaf-178	134	37	sciences	science	NOUN
gujaf-178	134	38	,	,	PUNCT
gujaf-178	134	39	namely	namely	ADV
gujaf-178	134	40	the	the	DET
gujaf-178	134	41	fields	field	NOUN
gujaf-178	134	42	of	of	ADP
gujaf-178	134	43	psychology	psychology	NOUN
gujaf-178	134	44	and	and	CCONJ
gujaf-178	134	45	sociology	sociology	NOUN
gujaf-178	134	46	,	,	PUNCT
gujaf-178	134	47	which	which	PRON
gujaf-178	134	48	emphasize	emphasize	VERB
gujaf-178	134	49	the	the	DET
gujaf-178	134	50	importance	importance	NOUN
gujaf-178	134	51	of	of	ADP
gujaf-178	134	52	the	the	DET
gujaf-178	134	53	socialization	socialization	NOUN
gujaf-178	134	54	method	method	NOUN
gujaf-178	134	55	in	in	ADP
gujaf-178	134	56	an	an	DET
gujaf-178	134	57	effort	effort	NOUN
gujaf-178	134	58	to	to	PART
gujaf-178	134	59	impact	impact	VERB
gujaf-178	134	60	person	person	NOUN
gujaf-178	134	61	compliance	compliance	NOUN
gujaf-178	134	62	behavior	behavior	NOUN
gujaf-178	134	63	.	.	PUNCT
gujaf-178	135	1	compliance	compliance	NOUN
gujaf-178	135	2	concept	concept	NOUN
gujaf-178	135	3	is	be	AUX
gujaf-178	135	4	a	a	DET
gujaf-178	135	5	principle	principle	NOUN
gujaf-178	135	6	that	that	PRON
gujaf-178	135	7	explains	explain	VERB
gujaf-178	135	8	a	a	DET
gujaf-178	135	9	condition	condition	NOUN
gujaf-178	135	10	in	in	ADP
gujaf-178	135	11	which	which	PRON
gujaf-178	135	12	a	a	DET
gujaf-178	135	13	man	man	NOUN
gujaf-178	135	14	or	or	CCONJ
gujaf-178	135	15	woman	woman	NOUN
gujaf-178	135	16	obeys	obey	VERB
gujaf-178	135	17	the	the	DET
gujaf-178	135	18	orders	order	NOUN
gujaf-178	135	19	or	or	CCONJ
gujaf-178	135	20	policies	policy	NOUN
gujaf-178	135	21	given	give	VERB
gujaf-178	135	22	.	.	PUNCT
gujaf-178	136	1	a	a	DET
gujaf-178	136	2	character	character	NOUN
gujaf-178	136	3	as	as	ADP
gujaf-178	136	4	an	an	DET
gujaf-178	136	5	man	man	NOUN
gujaf-178	136	6	or	or	CCONJ
gujaf-178	136	7	woman	woman	NOUN
gujaf-178	136	8	tends	tend	VERB
gujaf-178	136	9	to	to	PART
gujaf-178	136	10	obey	obey	VERB
gujaf-178	136	11	the	the	DET
gujaf-178	136	12	regulation	regulation	NOUN
gujaf-178	136	13	that	that	PRON
gujaf-178	136	14	is	be	AUX
gujaf-178	136	15	considered	consider	VERB
gujaf-178	136	16	splendid	splendid	ADJ
gujaf-178	136	17	and	and	CCONJ
gujaf-178	136	18	steady	steady	ADJ
gujaf-178	136	19	with	with	ADP
gujaf-178	136	20	his	his	PRON
gujaf-178	136	21	internal	internal	ADJ
gujaf-178	136	22	norms	norm	NOUN
gujaf-178	136	23	.	.	PUNCT
gujaf-178	137	1	according	accord	VERB
gujaf-178	137	2	to	to	ADP
gujaf-178	137	3	(	(	PUNCT
gujaf-178	137	4	rahayu	rahayu	PROPN
gujaf-178	137	5	et	et	PROPN
gujaf-178	137	6	al	al	PROPN
gujaf-178	137	7	.	.	PROPN
gujaf-178	137	8	,	,	PUNCT
gujaf-178	137	9	2017	2017	NUM
gujaf-178	137	10	)	)	PUNCT
gujaf-178	137	11	in	in	ADP
gujaf-178	137	12	the	the	DET
gujaf-178	137	13	tax	tax	NOUN
gujaf-178	137	14	law	law	NOUN
gujaf-178	137	15	that	that	PRON
gujaf-178	137	16	the	the	DET
gujaf-178	137	17	public	public	NOUN
gujaf-178	137	18	as	as	SCONJ
gujaf-178	137	19	taxpayers	taxpayer	NOUN
gujaf-178	137	20	need	need	VERB
gujaf-178	137	21	to	to	PART
gujaf-178	137	22	be	be	AUX
gujaf-178	137	23	conscious	conscious	ADJ
gujaf-178	137	24	and	and	CCONJ
gujaf-178	137	25	active	active	ADJ
gujaf-178	137	26	to	to	PART
gujaf-178	137	27	be	be	AUX
gujaf-178	137	28	aware	aware	ADJ
gujaf-178	137	29	of	of	ADP
gujaf-178	137	30	the	the	DET
gujaf-178	137	31	content	content	NOUN
gujaf-178	137	32	and	and	CCONJ
gujaf-178	137	33	motive	motive	NOUN
gujaf-178	137	34	of	of	ADP
gujaf-178	137	35	the	the	DET
gujaf-178	137	36	provisions	provision	NOUN
gujaf-178	137	37	of	of	ADP
gujaf-178	137	38	tax	tax	NOUN
gujaf-178	137	39	legal	legal	ADJ
gujaf-178	137	40	guidelines	guideline	NOUN
gujaf-178	137	41	and	and	CCONJ
gujaf-178	137	42	regulations	regulation	NOUN
gujaf-178	137	43	.	.	PUNCT
gujaf-178	138	1	taxpayer	taxpayer	NOUN
gujaf-178	138	2	compliance	compliance	NOUN
gujaf-178	138	3	can	can	AUX
gujaf-178	138	4	be	be	AUX
gujaf-178	138	5	recognized	recognize	VERB
gujaf-178	138	6	from	from	ADP
gujaf-178	138	7	taxpayer	taxpayer	NOUN
gujaf-178	138	8	compliance	compliance	NOUN
gujaf-178	138	9	starting	start	VERB
gujaf-178	138	10	from	from	ADP
gujaf-178	138	11	registering	register	VERB
gujaf-178	138	12	,	,	PUNCT
gujaf-178	138	13	compliance	compliance	NOUN
gujaf-178	138	14	in	in	ADP
gujaf-178	138	15	reporting	report	VERB
gujaf-178	138	16	tax	tax	NOUN
gujaf-178	138	17	returns	return	NOUN
gujaf-178	138	18	(	(	PUNCT
gujaf-178	138	19	spt	spt	PROPN
gujaf-178	138	20	)	)	PUNCT
gujaf-178	138	21	,	,	PUNCT
gujaf-178	138	22	compliance	compliance	NOUN
gujaf-178	138	23	in	in	ADP
gujaf-178	138	24	calculating	calculate	VERB
gujaf-178	138	25	and	and	CCONJ
gujaf-178	138	26	compliance	compliance	NOUN
gujaf-178	138	27	with	with	ADP
gujaf-178	138	28	paying	pay	VERB
gujaf-178	138	29	taxes	taxis	NOUN
gujaf-178	138	30	owed	owe	VERB
gujaf-178	138	31	before	before	ADP
gujaf-178	138	32	maturity	maturity	NOUN
gujaf-178	138	33	.	.	PUNCT
gujaf-178	139	1	theory	theory	NOUN
gujaf-178	139	2	of	of	ADP
gujaf-178	139	3	knowledge	knowledge	NOUN
gujaf-178	139	4	(	(	PUNCT
gujaf-178	139	5	chandra	chandra	PROPN
gujaf-178	139	6	et	et	PROPN
gujaf-178	139	7	al	al	PROPN
gujaf-178	139	8	.	.	PROPN
gujaf-178	139	9	,	,	PUNCT
gujaf-178	139	10	2021	2021	NUM
gujaf-178	139	11	)	)	PUNCT
gujaf-178	139	12	states	state	VERB
gujaf-178	139	13	that	that	SCONJ
gujaf-178	139	14	knowledge	knowledge	NOUN
gujaf-178	139	15	is	be	AUX
gujaf-178	139	16	information	information	NOUN
gujaf-178	139	17	that	that	SCONJ
gujaf-178	139	18	an	an	DET
gujaf-178	139	19	individual	individual	NOUN
gujaf-178	139	20	knows	know	VERB
gujaf-178	139	21	,	,	PUNCT
gujaf-178	139	22	understands	understand	VERB
gujaf-178	139	23	,	,	PUNCT
gujaf-178	139	24	and	and	CCONJ
gujaf-178	139	25	is	be	AUX
gujaf-178	139	26	familiar	familiar	ADJ
gujaf-178	139	27	with	with	ADP
gujaf-178	139	28	as	as	SCONJ
gujaf-178	139	29	information	information	NOUN
gujaf-178	139	30	won	win	VERB
gujaf-178	139	31	thru	thru	ADP
gujaf-178	139	32	the	the	DET
gujaf-178	139	33	procedure	procedure	NOUN
gujaf-178	139	34	of	of	ADP
gujaf-178	139	35	learning	learning	NOUN
gujaf-178	139	36	and	and	CCONJ
gujaf-178	139	37	experience	experience	NOUN
gujaf-178	139	38	.	.	PUNCT
gujaf-178	140	1	the	the	DET
gujaf-178	140	2	understanding	understanding	NOUN
gujaf-178	140	3	of	of	ADP
gujaf-178	140	4	the	the	DET
gujaf-178	140	5	tax	tax	NOUN
gujaf-178	140	6	go	go	VERB
gujaf-178	140	7	to	to	ADP
gujaf-178	140	8	utility	utility	NOUN
gujaf-178	140	9	"	"	PUNCT
gujaf-178	140	10	picktime	picktime	NOUN
gujaf-178	140	11	"	"	PUNCT
gujaf-178	140	12	is	be	AUX
gujaf-178	140	13	an	an	DET
gujaf-178	140	14	facts	fact	NOUN
gujaf-178	140	15	science	science	NOUN
gujaf-178	140	16	software	software	NOUN
gujaf-178	140	17	used	use	VERB
gujaf-178	140	18	with	with	ADP
gujaf-178	140	19	the	the	DET
gujaf-178	140	20	aid	aid	NOUN
gujaf-178	140	21	of	of	ADP
gujaf-178	140	22	the	the	DET
gujaf-178	140	23	directorate	directorate	ADJ
gujaf-178	140	24	general	general	NOUN
gujaf-178	140	25	of	of	ADP
gujaf-178	140	26	taxes	taxis	NOUN
gujaf-178	140	27	for	for	ADP
gujaf-178	140	28	queue	queue	NOUN
gujaf-178	140	29	numbers	number	NOUN
gujaf-178	140	30	for	for	ADP
gujaf-178	140	31	taxpayers	taxpayer	NOUN
gujaf-178	140	32	who	who	PRON
gujaf-178	140	33	will	will	AUX
gujaf-178	140	34	meet	meet	VERB
gujaf-178	140	35	face	face	NOUN
gujaf-178	140	36	-	-	PUNCT
gujaf-178	140	37	to	to	ADP
gujaf-178	140	38	-	-	PUNCT
gujaf-178	140	39	face	face	NOUN
gujaf-178	140	40	with	with	ADP
gujaf-178	140	41	tax	tax	NOUN
gujaf-178	140	42	officials	official	NOUN
gujaf-178	140	43	,	,	PUNCT
gujaf-178	140	44	tax	tax	NOUN
gujaf-178	140	45	visits	visit	NOUN
gujaf-178	140	46	have	have	VERB
gujaf-178	140	47	the	the	DET
gujaf-178	140	48	purpose	purpose	NOUN
gujaf-178	140	49	of	of	ADP
gujaf-178	140	50	making	make	VERB
gujaf-178	140	51	human	human	ADJ
gujaf-178	140	52	beings	being	NOUN
gujaf-178	140	53	apprehend	apprehend	VERB
gujaf-178	140	54	more	more	ADV
gujaf-178	140	55	deeply	deeply	ADV
gujaf-178	140	56	,	,	PUNCT
gujaf-178	140	57	if	if	SCONJ
gujaf-178	140	58	human	human	ADJ
gujaf-178	140	59	beings	being	NOUN
gujaf-178	140	60	understand	understand	VERB
gujaf-178	140	61	how	how	SCONJ
gujaf-178	140	62	to	to	PART
gujaf-178	140	63	use	use	VERB
gujaf-178	140	64	the	the	DET
gujaf-178	140	65	application	application	NOUN
gujaf-178	140	66	.	.	PUNCT
gujaf-178	141	1	tax	tax	NOUN
gujaf-178	141	2	visits	visit	NOUN
gujaf-178	141	3	will	will	AUX
gujaf-178	141	4	be	be	AUX
gujaf-178	141	5	in	in	ADP
gujaf-178	141	6	a	a	DET
gujaf-178	141	7	position	position	NOUN
gujaf-178	141	8	to	to	PART
gujaf-178	141	9	assist	assist	VERB
gujaf-178	141	10	make	make	VERB
gujaf-178	141	11	bigger	big	ADJ
gujaf-178	141	12	public	public	ADJ
gujaf-178	141	13	pastime	pastime	NOUN
gujaf-178	141	14	as	as	ADP
gujaf-178	141	15	taxpayers	taxpayer	NOUN
gujaf-178	141	16	in	in	ADP
gujaf-178	141	17	reporting	report	VERB
gujaf-178	141	18	their	their	PRON
gujaf-178	141	19	taxes	taxis	NOUN
gujaf-178	141	20	(	(	PUNCT
gujaf-178	141	21	silvia	silvia	PROPN
gujaf-178	141	22	utami	utami	NOUN
gujaf-178	141	23	,	,	PUNCT
gujaf-178	141	24	2018	2018	NUM
gujaf-178	141	25	)	)	PUNCT
gujaf-178	141	26	.	.	PUNCT
gujaf-178	142	1	visit	visit	VERB
gujaf-178	142	2	tax	tax	NOUN
gujaf-178	142	3	itself	itself	PRON
gujaf-178	142	4	is	be	AUX
gujaf-178	142	5	a	a	DET
gujaf-178	142	6	website	website	NOUN
gujaf-178	142	7	or	or	CCONJ
gujaf-178	142	8	web	web	NOUN
gujaf-178	142	9	page	page	NOUN
gujaf-178	142	10	from	from	ADP
gujaf-178	142	11	the	the	DET
gujaf-178	142	12	directorate	directorate	ADJ
gujaf-178	142	13	general	general	NOUN
gujaf-178	142	14	of	of	ADP
gujaf-178	142	15	taxes	taxis	NOUN
gujaf-178	142	16	that	that	PRON
gujaf-178	142	17	serves	serve	VERB
gujaf-178	142	18	to	to	PART
gujaf-178	142	19	facilitate	facilitate	VERB
gujaf-178	142	20	taxpayers	taxpayer	NOUN
gujaf-178	142	21	to	to	PART
gujaf-178	142	22	fulfill	fulfill	VERB
gujaf-178	142	23	their	their	PRON
gujaf-178	142	24	rights	right	NOUN
gujaf-178	142	25	and	and	CCONJ
gujaf-178	142	26	obligations	obligation	NOUN
gujaf-178	142	27	in	in	ADP
gujaf-178	142	28	tax	tax	NOUN
gujaf-178	142	29	matters	matter	NOUN
gujaf-178	142	30	,	,	PUNCT
gujaf-178	142	31	this	this	DET
gujaf-178	142	32	service	service	NOUN
gujaf-178	142	33	objective	objective	NOUN
gujaf-178	142	34	to	to	PART
gujaf-178	142	35	facilitate	facilitate	VERB
gujaf-178	142	36	the	the	DET
gujaf-178	142	37	public	public	NOUN
gujaf-178	142	38	in	in	ADP
gujaf-178	142	39	phrases	phrase	NOUN
gujaf-178	142	40	of	of	ADP
gujaf-178	142	41	tax	tax	NOUN
gujaf-178	142	42	management	management	NOUN
gujaf-178	142	43	.	.	PUNCT
gujaf-178	143	1	in	in	ADP
gujaf-178	143	2	this	this	DET
gujaf-178	143	3	site	site	NOUN
gujaf-178	143	4	,	,	PUNCT
gujaf-178	143	5	there	there	PRON
gujaf-178	143	6	are	be	VERB
gujaf-178	143	7	a	a	DET
gujaf-178	143	8	number	number	NOUN
gujaf-178	143	9	of	of	ADP
gujaf-178	143	10	selections	selection	NOUN
gujaf-178	143	11	of	of	ADP
gujaf-178	143	12	carrier	carrier	NOUN
gujaf-178	143	13	menus	menu	NOUN
gujaf-178	143	14	and	and	CCONJ
gujaf-178	143	15	queuing	queue	VERB
gujaf-178	143	16	tickets	ticket	NOUN
gujaf-178	143	17	for	for	ADP
gujaf-178	143	18	the	the	DET
gujaf-178	143	19	public	public	NOUN
gujaf-178	143	20	before	before	ADP
gujaf-178	143	21	coming	come	VERB
gujaf-178	143	22	to	to	ADP
gujaf-178	143	23	the	the	DET
gujaf-178	143	24	tax	tax	NOUN
gujaf-178	143	25	office	office	NOUN
gujaf-178	143	26	,	,	PUNCT
gujaf-178	143	27	people	people	NOUN
gujaf-178	143	28	no	no	ADV
gujaf-178	143	29	longer	long	ADV
gujaf-178	143	30	need	need	VERB
gujaf-178	143	31	to	to	PART
gujaf-178	143	32	queue	queue	NOUN
gujaf-178	143	33	which	which	PRON
gujaf-178	143	34	can	can	AUX
gujaf-178	143	35	motive	motive	VERB
gujaf-178	143	36	crowds	crowd	NOUN
gujaf-178	143	37	to	to	PART
gujaf-178	143	38	decrease	decrease	VERB
gujaf-178	143	39	the	the	DET
gujaf-178	143	40	chance	chance	NOUN
gujaf-178	143	41	of	of	ADP
gujaf-178	143	42	contracting	contract	VERB
gujaf-178	143	43	the	the	DET
gujaf-178	143	44	covid-19	covid-19	PROPN
gujaf-178	143	45	disorder	disorder	NOUN
gujaf-178	143	46	which	which	PRON
gujaf-178	143	47	is	be	AUX
gujaf-178	143	48	very	very	ADV
gujaf-178	143	49	effortless	effortless	ADJ
gujaf-178	143	50	to	to	PART
gujaf-178	143	51	spread	spread	VERB
gujaf-178	143	52	.	.	PUNCT
gujaf-178	144	1	various	various	ADJ
gujaf-178	144	2	benefits	benefit	NOUN
gujaf-178	144	3	and	and	CCONJ
gujaf-178	144	4	facilities	facility	NOUN
gujaf-178	144	5	that	that	PRON
gujaf-178	144	6	can	can	AUX
gujaf-178	144	7	be	be	AUX
gujaf-178	144	8	accessed	access	VERB
gujaf-178	144	9	with	with	ADP
gujaf-178	144	10	the	the	DET
gujaf-178	144	11	aid	aid	NOUN
gujaf-178	144	12	of	of	ADP
gujaf-178	144	13	the	the	DET
gujaf-178	144	14	community	community	NOUN
gujaf-178	144	15	include	include	VERB
gujaf-178	144	16	:	:	PUNCT
gujaf-178	144	17	a	a	X
gujaf-178	144	18	)	)	PUNCT
gujaf-178	144	19	.	.	PUNCT
gujaf-178	145	1	take	take	VERB
gujaf-178	145	2	care	care	NOUN
gujaf-178	145	3	of	of	ADP
gujaf-178	145	4	the	the	DET
gujaf-178	145	5	reporting	reporting	NOUN
gujaf-178	145	6	of	of	ADP
gujaf-178	145	7	the	the	DET
gujaf-178	145	8	annual	annual	ADJ
gujaf-178	145	9	tax	tax	NOUN
gujaf-178	145	10	return	return	NOUN
gujaf-178	145	11	,	,	PUNCT
gujaf-178	145	12	b	b	NOUN
gujaf-178	145	13	)	)	PUNCT
gujaf-178	145	14	.	.	PUNCT
gujaf-178	146	1	ease	ease	NOUN
gujaf-178	146	2	of	of	ADP
gujaf-178	146	3	conducting	conduct	VERB
gujaf-178	146	4	consultations	consultation	NOUN
gujaf-178	146	5	related	relate	VERB
gujaf-178	146	6	to	to	ADP
gujaf-178	146	7	e	e	NOUN
gujaf-178	146	8	-	-	NOUN
gujaf-178	146	9	spt	spt	ADJ
gujaf-178	146	10	,	,	PUNCT
gujaf-178	146	11	e	e	NOUN
gujaf-178	146	12	-	-	NOUN
gujaf-178	146	13	faktur	faktur	ADJ
gujaf-178	146	14	,	,	PUNCT
gujaf-178	146	15	e	e	NOUN
gujaf-178	146	16	-	-	NOUN
gujaf-178	146	17	bupot	bupot	ADJ
gujaf-178	146	18	,	,	PUNCT
gujaf-178	146	19	and	and	CCONJ
gujaf-178	146	20	others	other	NOUN
gujaf-178	146	21	,	,	PUNCT
gujaf-178	146	22	c	c	X
gujaf-178	146	23	)	)	PUNCT
gujaf-178	146	24	assisting	assist	VERB
gujaf-178	146	25	the	the	DET
gujaf-178	146	26	public	public	NOUN
gujaf-178	146	27	to	to	PART
gujaf-178	146	28	make	make	VERB
gujaf-178	146	29	appointments	appointment	NOUN
gujaf-178	146	30	with	with	ADP
gujaf-178	146	31	tax	tax	NOUN
gujaf-178	146	32	officers	officer	NOUN
gujaf-178	146	33	and	and	CCONJ
gujaf-178	146	34	d	d	X
gujaf-178	146	35	)	)	PUNCT
gujaf-178	146	36	facilitating	facilitate	VERB
gujaf-178	146	37	the	the	DET
gujaf-178	146	38	public	public	NOUN
gujaf-178	146	39	to	to	ADP
gujaf-178	146	40	behavior	behavior	NOUN
gujaf-178	146	41	consultations	consultation	NOUN
gujaf-178	146	42	with	with	ADP
gujaf-178	146	43	associated	associated	ADJ
gujaf-178	146	44	things	thing	NOUN
gujaf-178	146	45	such	such	ADJ
gujaf-178	146	46	as	as	ADP
gujaf-178	146	47	established	establish	VERB
gujaf-178	146	48	statistics	statistic	NOUN
gujaf-178	146	49	consultations	consultation	NOUN
gujaf-178	146	50	,	,	PUNCT
gujaf-178	146	51	software	software	NOUN
gujaf-178	146	52	consultations	consultation	NOUN
gujaf-178	146	53	and	and	CCONJ
gujaf-178	146	54	so	so	ADV
gujaf-178	146	55	forth	forth	ADV
gujaf-178	146	56	.	.	PUNCT
gujaf-178	147	1	gusau	gusau	PROPN
gujaf-178	147	2	journal	journal	PROPN
gujaf-178	147	3	of	of	ADP
gujaf-178	147	4	accounting	accounting	NOUN
gujaf-178	147	5	and	and	CCONJ
gujaf-178	147	6	finance	finance	NOUN
gujaf-178	147	7	,	,	PUNCT
gujaf-178	147	8	vol	vol	NOUN
gujaf-178	147	9	.	.	PROPN
gujaf-178	147	10	3	3	NUM
gujaf-178	147	11	,	,	PUNCT
gujaf-178	147	12	issue	issue	NOUN
gujaf-178	147	13	3	3	NUM
gujaf-178	147	14	,	,	PUNCT
gujaf-178	147	15	october	october	PROPN
gujaf-178	147	16	,	,	PUNCT
gujaf-178	147	17	2022	2022	NUM
gujaf-178	147	18	23	23	NUM
gujaf-178	147	19	theory	theory	NOUN
gujaf-178	147	20	of	of	ADP
gujaf-178	147	21	tax	tax	NOUN
gujaf-178	147	22	visit	visit	NOUN
gujaf-178	147	23	some	some	PRON
gujaf-178	147	24	of	of	ADP
gujaf-178	147	25	the	the	DET
gujaf-178	147	26	know	know	NOUN
gujaf-178	147	27	-	-	PUNCT
gujaf-178	147	28	how	how	SCONJ
gujaf-178	147	29	that	that	PRON
gujaf-178	147	30	have	have	VERB
gujaf-178	147	31	to	to	PART
gujaf-178	147	32	be	be	AUX
gujaf-178	147	33	recognized	recognize	VERB
gujaf-178	147	34	through	through	ADP
gujaf-178	147	35	the	the	DET
gujaf-178	147	36	public	public	NOUN
gujaf-178	147	37	when	when	SCONJ
gujaf-178	147	38	the	the	DET
gujaf-178	147	39	use	use	NOUN
gujaf-178	147	40	of	of	ADP
gujaf-178	147	41	the	the	DET
gujaf-178	147	42	"	"	PUNCT
gujaf-178	147	43	picktime	picktime	NOUN
gujaf-178	147	44	"	"	PUNCT
gujaf-178	147	45	tax	tax	NOUN
gujaf-178	147	46	go	go	NOUN
gujaf-178	147	47	to	to	ADP
gujaf-178	147	48	application	application	NOUN
gujaf-178	147	49	include	include	VERB
gujaf-178	147	50	:	:	PUNCT
gujaf-178	147	51	1	1	X
gujaf-178	147	52	)	)	PUNCT
gujaf-178	147	53	opening	open	VERB
gujaf-178	147	54	the	the	DET
gujaf-178	147	55	"	"	PUNCT
gujaf-178	147	56	http://kunjung.pajak.go.id	http://kunjung.pajak.go.id	PROPN
gujaf-178	147	57	"	"	PUNCT
gujaf-178	147	58	page	page	NOUN
gujaf-178	147	59	;	;	PUNCT
gujaf-178	147	60	2	2	X
gujaf-178	147	61	)	)	PUNCT
gujaf-178	147	62	then	then	ADV
gujaf-178	147	63	there	there	PRON
gujaf-178	147	64	are	be	VERB
gujaf-178	147	65	options	option	NOUN
gujaf-178	147	66	:	:	PUNCT
gujaf-178	147	67	a	a	X
gujaf-178	147	68	)	)	PUNCT
gujaf-178	147	69	list	list	NOUN
gujaf-178	147	70	;	;	PUNCT
gujaf-178	147	71	b	b	X
gujaf-178	147	72	)	)	PUNCT
gujaf-178	147	73	search	search	NOUN
gujaf-178	147	74	for	for	ADP
gujaf-178	147	75	tickets	ticket	NOUN
gujaf-178	147	76	and	and	CCONJ
gujaf-178	147	77	c	c	NOUN
gujaf-178	147	78	)	)	PUNCT
gujaf-178	147	79	listing	listing	NOUN
gujaf-178	147	80	of	of	ADP
gujaf-178	147	81	work	work	NOUN
gujaf-178	147	82	units	unit	NOUN
gujaf-178	147	83	.	.	PUNCT
gujaf-178	148	1	on	on	ADP
gujaf-178	148	2	the	the	DET
gujaf-178	148	3	"	"	PUNCT
gujaf-178	148	4	register	register	ADJ
gujaf-178	148	5	"	"	PUNCT
gujaf-178	148	6	menu	menu	NOUN
gujaf-178	148	7	,	,	PUNCT
gujaf-178	148	8	you	you	PRON
gujaf-178	148	9	should	should	AUX
gujaf-178	148	10	fill	fill	VERB
gujaf-178	148	11	in	in	ADP
gujaf-178	148	12	:	:	PUNCT
gujaf-178	148	13	identity	identity	NOUN
gujaf-178	148	14	;	;	PUNCT
gujaf-178	148	15	health	health	NOUN
gujaf-178	148	16	assessment	assessment	NOUN
gujaf-178	148	17	;	;	PUNCT
gujaf-178	148	18	carrier	carrier	NOUN
gujaf-178	148	19	&	&	CCONJ
gujaf-178	148	20	time	time	NOUN
gujaf-178	148	21	and	and	CCONJ
gujaf-178	148	22	booking	booking	NOUN
gujaf-178	148	23	.	.	PUNCT
gujaf-178	149	1	the	the	DET
gujaf-178	149	2	“	"	PUNCT
gujaf-178	149	3	picktime	picktime	NOUN
gujaf-178	149	4	”	"	PUNCT
gujaf-178	149	5	menu	menu	NOUN
gujaf-178	149	6	is	be	AUX
gujaf-178	149	7	used	use	VERB
gujaf-178	149	8	to	to	PART
gujaf-178	149	9	retrieve	retrieve	VERB
gujaf-178	149	10	the	the	DET
gujaf-178	149	11	queue	queue	NOUN
gujaf-178	149	12	variety	variety	NOUN
gujaf-178	149	13	that	that	PRON
gujaf-178	149	14	has	have	AUX
gujaf-178	149	15	been	be	AUX
gujaf-178	149	16	created	create	VERB
gujaf-178	149	17	,	,	PUNCT
gujaf-178	149	18	while	while	SCONJ
gujaf-178	149	19	the	the	DET
gujaf-178	149	20	“	"	PUNCT
gujaf-178	149	21	list	list	NOUN
gujaf-178	149	22	of	of	ADP
gujaf-178	149	23	work	work	NOUN
gujaf-178	149	24	units	unit	NOUN
gujaf-178	149	25	”	"	PUNCT
gujaf-178	149	26	menu	menu	NOUN
gujaf-178	149	27	contains	contain	VERB
gujaf-178	149	28	facts	fact	NOUN
gujaf-178	149	29	on	on	ADP
gujaf-178	149	30	:	:	PUNCT
gujaf-178	149	31	a	a	X
gujaf-178	149	32	)	)	PUNCT
gujaf-178	149	33	the	the	DET
gujaf-178	149	34	address	address	NOUN
gujaf-178	149	35	of	of	ADP
gujaf-178	149	36	the	the	DET
gujaf-178	149	37	head	head	NOUN
gujaf-178	149	38	workplace	workplace	NOUN
gujaf-178	149	39	work	work	NOUN
gujaf-178	149	40	unit	unit	NOUN
gujaf-178	149	41	,	,	PUNCT
gujaf-178	149	42	regional	regional	ADJ
gujaf-178	149	43	office	office	NOUN
gujaf-178	149	44	and	and	CCONJ
gujaf-178	149	45	the	the	DET
gujaf-178	149	46	address	address	NOUN
gujaf-178	149	47	of	of	ADP
gujaf-178	149	48	the	the	DET
gujaf-178	149	49	operational	operational	ADJ
gujaf-178	149	50	work	work	NOUN
gujaf-178	149	51	unit	unit	NOUN
gujaf-178	149	52	;	;	PUNCT
gujaf-178	149	53	b	b	X
gujaf-178	149	54	)	)	PUNCT
gujaf-178	149	55	tackle	tackle	NOUN
gujaf-178	149	56	of	of	ADP
gujaf-178	149	57	the	the	DET
gujaf-178	149	58	tax	tax	NOUN
gujaf-178	149	59	service	service	NOUN
gujaf-178	149	60	office	office	NOUN
gujaf-178	149	61	and	and	CCONJ
gujaf-178	149	62	kp2kp	kp2kp	PROPN
gujaf-178	149	63	;	;	PUNCT
gujaf-178	149	64	c	c	X
gujaf-178	149	65	)	)	PUNCT
gujaf-178	149	66	tax	tax	NOUN
gujaf-178	149	67	office	office	NOUN
gujaf-178	149	68	communication	communication	NOUN
gujaf-178	149	69	channel	channel	NOUN
gujaf-178	149	70	.	.	PUNCT
gujaf-178	150	1	the	the	DET
gujaf-178	150	2	records	record	NOUN
gujaf-178	150	3	contained	contain	VERB
gujaf-178	150	4	in	in	ADP
gujaf-178	150	5	this	this	DET
gujaf-178	150	6	tax	tax	NOUN
gujaf-178	150	7	visit	visit	NOUN
gujaf-178	150	8	web	web	NOUN
gujaf-178	150	9	page	page	NOUN
gujaf-178	150	10	is	be	AUX
gujaf-178	150	11	less	less	ADV
gujaf-178	150	12	known	know	VERB
gujaf-178	150	13	by	by	ADP
gujaf-178	150	14	means	mean	NOUN
gujaf-178	150	15	of	of	ADP
gujaf-178	150	16	taxpayers	taxpayer	NOUN
gujaf-178	150	17	because	because	SCONJ
gujaf-178	150	18	of	of	ADP
gujaf-178	150	19	the	the	DET
gujaf-178	150	20	lack	lack	NOUN
gujaf-178	150	21	of	of	ADP
gujaf-178	150	22	socialization	socialization	NOUN
gujaf-178	150	23	of	of	ADP
gujaf-178	150	24	this	this	DET
gujaf-178	150	25	application	application	NOUN
gujaf-178	150	26	.	.	PUNCT
gujaf-178	151	1	understanding	understanding	NOUN
gujaf-178	151	2	of	of	ADP
gujaf-178	151	3	“	"	PUNCT
gujaf-178	151	4	picktime	picktime	NOUN
gujaf-178	151	5	”	"	PUNCT
gujaf-178	151	6	visiting	visit	VERB
gujaf-178	151	7	taxes	taxis	NOUN
gujaf-178	151	8	.	.	PUNCT
gujaf-178	152	1	(	(	PUNCT
gujaf-178	152	2	hidup	hidup	PROPN
gujaf-178	152	3	&	&	CCONJ
gujaf-178	152	4	terencana	terencana	PROPN
gujaf-178	152	5	,	,	PUNCT
gujaf-178	152	6	2020	2020	NUM
gujaf-178	152	7	)	)	PUNCT
gujaf-178	152	8	grasp	grasp	NOUN
gujaf-178	152	9	is	be	AUX
gujaf-178	152	10	the	the	DET
gujaf-178	152	11	process	process	NOUN
gujaf-178	152	12	of	of	ADP
gujaf-178	152	13	making	make	VERB
gujaf-178	152	14	ways	way	NOUN
gujaf-178	152	15	of	of	ADP
gujaf-178	152	16	understanding	understanding	NOUN
gujaf-178	152	17	.	.	PUNCT
gujaf-178	153	1	so	so	ADV
gujaf-178	153	2	far	far	ADV
gujaf-178	153	3	,	,	PUNCT
gujaf-178	153	4	many	many	ADJ
gujaf-178	153	5	humans	human	NOUN
gujaf-178	153	6	have	have	AUX
gujaf-178	153	7	only	only	ADV
gujaf-178	153	8	been	be	AUX
gujaf-178	153	9	taught	teach	VERB
gujaf-178	153	10	to	to	PART
gujaf-178	153	11	use	use	VERB
gujaf-178	153	12	technology	technology	NOUN
gujaf-178	153	13	,	,	PUNCT
gujaf-178	153	14	besides	besides	SCONJ
gujaf-178	153	15	ever	ever	ADV
gujaf-178	153	16	being	be	AUX
gujaf-178	153	17	given	give	VERB
gujaf-178	153	18	an	an	DET
gujaf-178	153	19	grasp	grasp	NOUN
gujaf-178	153	20	of	of	ADP
gujaf-178	153	21	the	the	DET
gujaf-178	153	22	nature	nature	NOUN
gujaf-178	153	23	of	of	ADP
gujaf-178	153	24	the	the	DET
gujaf-178	153	25	technology	technology	NOUN
gujaf-178	153	26	,	,	PUNCT
gujaf-178	153	27	as	as	ADP
gujaf-178	153	28	a	a	DET
gujaf-178	153	29	result	result	NOUN
gujaf-178	153	30	,	,	PUNCT
gujaf-178	153	31	people	people	NOUN
gujaf-178	153	32	stutter	stutter	VERB
gujaf-178	153	33	when	when	SCONJ
gujaf-178	153	34	confronted	confront	VERB
gujaf-178	153	35	with	with	ADP
gujaf-178	153	36	an	an	DET
gujaf-178	153	37	software	software	NOUN
gujaf-178	153	38	of	of	ADP
gujaf-178	153	39	this	this	DET
gujaf-178	153	40	records	record	NOUN
gujaf-178	153	41	technology	technology	NOUN
gujaf-178	153	42	.	.	PUNCT
gujaf-178	154	1	in	in	ADP
gujaf-178	154	2	relation	relation	NOUN
gujaf-178	154	3	to	to	ADP
gujaf-178	154	4	imposing	impose	VERB
gujaf-178	154	5	the	the	DET
gujaf-178	154	6	taxation	taxation	NOUN
gujaf-178	154	7	rights	right	NOUN
gujaf-178	154	8	and	and	CCONJ
gujaf-178	154	9	duties	duty	NOUN
gujaf-178	154	10	of	of	ADP
gujaf-178	154	11	the	the	DET
gujaf-178	154	12	public	public	NOUN
gujaf-178	154	13	or	or	CCONJ
gujaf-178	154	14	taxpayers	taxpayer	NOUN
gujaf-178	154	15	who	who	PRON
gujaf-178	154	16	do	do	AUX
gujaf-178	154	17	now	now	ADV
gujaf-178	154	18	not	not	PART
gujaf-178	154	19	understand	understand	VERB
gujaf-178	154	20	facts	fact	NOUN
gujaf-178	154	21	technology	technology	NOUN
gujaf-178	154	22	,	,	PUNCT
gujaf-178	154	23	they	they	PRON
gujaf-178	154	24	tend	tend	VERB
gujaf-178	154	25	to	to	PART
gujaf-178	154	26	end	end	VERB
gujaf-178	154	27	up	up	ADP
gujaf-178	154	28	disobedient	disobedient	ADJ
gujaf-178	154	29	taxpayers	taxpayer	NOUN
gujaf-178	154	30	.	.	PUNCT
gujaf-178	155	1	the	the	DET
gujaf-178	155	2	significance	significance	NOUN
gujaf-178	155	3	of	of	ADP
gujaf-178	155	4	supplying	supply	VERB
gujaf-178	155	5	an	an	DET
gujaf-178	155	6	understanding	understanding	NOUN
gujaf-178	155	7	of	of	ADP
gujaf-178	155	8	records	record	NOUN
gujaf-178	155	9	and	and	CCONJ
gujaf-178	155	10	communication	communication	NOUN
gujaf-178	155	11	technology	technology	NOUN
gujaf-178	155	12	to	to	ADP
gujaf-178	155	13	the	the	DET
gujaf-178	155	14	public	public	NOUN
gujaf-178	155	15	due	due	ADP
gujaf-178	155	16	to	to	ADP
gujaf-178	155	17	the	the	DET
gujaf-178	155	18	fact	fact	NOUN
gujaf-178	155	19	information	information	NOUN
gujaf-178	155	20	technological	technological	ADJ
gujaf-178	155	21	know	know	NOUN
gujaf-178	155	22	-	-	PUNCT
gujaf-178	155	23	how	how	NOUN
gujaf-178	155	24	is	be	AUX
gujaf-178	155	25	a	a	DET
gujaf-178	155	26	science	science	NOUN
gujaf-178	155	27	that	that	PRON
gujaf-178	155	28	has	have	VERB
gujaf-178	155	29	a	a	DET
gujaf-178	155	30	function	function	NOUN
gujaf-178	155	31	in	in	ADP
gujaf-178	155	32	processing	processing	NOUN
gujaf-178	155	33	data	datum	NOUN
gujaf-178	155	34	,	,	PUNCT
gujaf-178	155	35	processing	processing	NOUN
gujaf-178	155	36	data	datum	NOUN
gujaf-178	155	37	,	,	PUNCT
gujaf-178	155	38	obtaining	obtaining	NOUN
gujaf-178	155	39	,	,	PUNCT
gujaf-178	155	40	compiling	compiling	ADJ
gujaf-178	155	41	,	,	PUNCT
gujaf-178	155	42	storing	store	VERB
gujaf-178	155	43	,	,	PUNCT
gujaf-178	155	44	altering	alter	VERB
gujaf-178	155	45	facts	fact	NOUN
gujaf-178	155	46	in	in	ADP
gujaf-178	155	47	all	all	DET
gujaf-178	155	48	sorts	sort	NOUN
gujaf-178	155	49	of	of	ADP
gujaf-178	155	50	ways	way	NOUN
gujaf-178	155	51	to	to	PART
gujaf-178	155	52	gain	gain	VERB
gujaf-178	155	53	useful	useful	ADJ
gujaf-178	155	54	or	or	CCONJ
gujaf-178	155	55	excellent	excellent	ADJ
gujaf-178	155	56	information	information	NOUN
gujaf-178	155	57	,	,	PUNCT
gujaf-178	155	58	because	because	SCONJ
gujaf-178	155	59	data	datum	NOUN
gujaf-178	155	60	technology	technology	NOUN
gujaf-178	155	61	makes	make	VERB
gujaf-178	155	62	it	it	PRON
gujaf-178	155	63	less	less	ADV
gujaf-178	155	64	complicated	complicated	ADJ
gujaf-178	155	65	work	work	NOUN
gujaf-178	155	66	executed	execute	VERB
gujaf-178	155	67	by	by	ADP
gujaf-178	155	68	way	way	NOUN
gujaf-178	155	69	of	of	ADP
gujaf-178	155	70	humans	human	NOUN
gujaf-178	155	71	,	,	PUNCT
gujaf-178	155	72	the	the	DET
gujaf-178	155	73	time	time	NOUN
gujaf-178	155	74	used	use	VERB
gujaf-178	155	75	is	be	AUX
gujaf-178	155	76	greater	great	ADJ
gujaf-178	155	77	environment	environment	NOUN
gujaf-178	155	78	friendly	friendly	ADJ
gujaf-178	155	79	in	in	ADP
gujaf-178	155	80	obtaining	obtain	VERB
gujaf-178	155	81	information	information	NOUN
gujaf-178	155	82	,	,	PUNCT
gujaf-178	155	83	the	the	DET
gujaf-178	155	84	data	datum	NOUN
gujaf-178	155	85	bought	buy	VERB
gujaf-178	155	86	is	be	AUX
gujaf-178	155	87	additionally	additionally	ADV
gujaf-178	155	88	accurate.(purba	accurate.(purba	ADP
gujaf-178	155	89	et	et	PROPN
gujaf-178	155	90	al	al	PROPN
gujaf-178	155	91	.	.	PROPN
gujaf-178	155	92	,	,	PUNCT
gujaf-178	155	93	2020	2020	NUM
gujaf-178	155	94	)	)	PUNCT
gujaf-178	155	95	the	the	DET
gujaf-178	155	96	outcomes	outcome	NOUN
gujaf-178	155	97	of	of	ADP
gujaf-178	155	98	his	his	PRON
gujaf-178	155	99	research	research	NOUN
gujaf-178	155	100	exhibit	exhibit	NOUN
gujaf-178	155	101	that	that	PRON
gujaf-178	155	102	grasp	grasp	VERB
gujaf-178	155	103	the	the	DET
gujaf-178	155	104	internet	internet	NOUN
gujaf-178	155	105	is	be	AUX
gujaf-178	155	106	perception	perception	NOUN
gujaf-178	155	107	the	the	DET
gujaf-178	155	108	fact	fact	NOUN
gujaf-178	155	109	about	about	ADP
gujaf-178	155	110	what	what	PRON
gujaf-178	155	111	the	the	DET
gujaf-178	155	112	web	web	NOUN
gujaf-178	155	113	is	be	AUX
gujaf-178	155	114	and	and	CCONJ
gujaf-178	155	115	knowing	know	VERB
gujaf-178	155	116	how	how	SCONJ
gujaf-178	155	117	to	to	PART
gujaf-178	155	118	use	use	VERB
gujaf-178	155	119	the	the	DET
gujaf-178	155	120	internet	internet	NOUN
gujaf-178	155	121	.	.	PUNCT
gujaf-178	156	1	theory	theory	NOUN
gujaf-178	156	2	of	of	ADP
gujaf-178	156	3	socialitation	socialitation	NOUN
gujaf-178	156	4	"	"	PUNCT
gujaf-178	156	5	picktime	picktime	NOUN
gujaf-178	156	6	"	"	PUNCT
gujaf-178	156	7	tax	tax	NOUN
gujaf-178	156	8	go	go	NOUN
gujaf-178	156	9	to	to	ADP
gujaf-178	156	10	socialization	socialization	NOUN
gujaf-178	156	11	is	be	AUX
gujaf-178	156	12	an	an	DET
gujaf-178	156	13	effort	effort	NOUN
gujaf-178	156	14	made	make	VERB
gujaf-178	156	15	with	with	ADP
gujaf-178	156	16	the	the	DET
gujaf-178	156	17	aid	aid	NOUN
gujaf-178	156	18	of	of	ADP
gujaf-178	156	19	the	the	DET
gujaf-178	156	20	directorate	directorate	ADJ
gujaf-178	156	21	general	general	NOUN
gujaf-178	156	22	of	of	ADP
gujaf-178	156	23	taxes	taxis	NOUN
gujaf-178	156	24	to	to	PART
gujaf-178	156	25	supply	supply	VERB
gujaf-178	156	26	knowledge	knowledge	NOUN
gujaf-178	156	27	to	to	ADP
gujaf-178	156	28	taxpayers	taxpayer	NOUN
gujaf-178	156	29	so	so	SCONJ
gujaf-178	156	30	that	that	SCONJ
gujaf-178	156	31	they	they	PRON
gujaf-178	156	32	know	know	VERB
gujaf-178	156	33	everything	everything	PRON
gujaf-178	156	34	about	about	ADP
gujaf-178	156	35	the	the	DET
gujaf-178	156	36	technique	technique	NOUN
gujaf-178	156	37	for	for	ADP
gujaf-178	156	38	getting	get	VERB
gujaf-178	156	39	a	a	DET
gujaf-178	156	40	queue	queue	NOUN
gujaf-178	156	41	wide	wide	ADJ
gujaf-178	156	42	variety	variety	NOUN
gujaf-178	156	43	thru	thru	ADP
gujaf-178	156	44	the	the	DET
gujaf-178	156	45	tax	tax	NOUN
gujaf-178	156	46	go	go	VERB
gujaf-178	156	47	to	to	ADP
gujaf-178	156	48	web	web	NOUN
gujaf-178	156	49	page	page	NOUN
gujaf-178	156	50	earlier	early	ADV
gujaf-178	156	51	than	than	SCONJ
gujaf-178	156	52	the	the	DET
gujaf-178	156	53	taxpayer	taxpayer	NOUN
gujaf-178	156	54	comes	come	VERB
gujaf-178	156	55	to	to	ADP
gujaf-178	156	56	the	the	DET
gujaf-178	156	57	tax	tax	NOUN
gujaf-178	156	58	office	office	NOUN
gujaf-178	156	59	.	.	PUNCT
gujaf-178	157	1	tax	tax	NOUN
gujaf-178	157	2	socialization	socialization	NOUN
gujaf-178	157	3	is	be	AUX
gujaf-178	157	4	an	an	DET
gujaf-178	157	5	effort	effort	NOUN
gujaf-178	157	6	made	make	VERB
gujaf-178	157	7	by	by	ADP
gujaf-178	157	8	using	use	VERB
gujaf-178	157	9	the	the	DET
gujaf-178	157	10	director	director	NOUN
gujaf-178	157	11	general	general	ADJ
gujaf-178	157	12	of	of	ADP
gujaf-178	157	13	taxes	taxis	NOUN
gujaf-178	157	14	to	to	PART
gujaf-178	157	15	supply	supply	VERB
gujaf-178	157	16	knowledge	knowledge	NOUN
gujaf-178	157	17	to	to	ADP
gujaf-178	157	18	the	the	DET
gujaf-178	157	19	public	public	NOUN
gujaf-178	157	20	and	and	CCONJ
gujaf-178	157	21	mainly	mainly	ADV
gujaf-178	157	22	taxpayers	taxpayer	NOUN
gujaf-178	157	23	to	to	PART
gujaf-178	157	24	understand	understand	VERB
gujaf-178	157	25	about	about	ADP
gujaf-178	157	26	all	all	DET
gujaf-178	157	27	matters	matter	NOUN
gujaf-178	157	28	regarding	regard	VERB
gujaf-178	157	29	taxation	taxation	NOUN
gujaf-178	157	30	,	,	PUNCT
gujaf-178	157	31	each	each	DET
gujaf-178	157	32	rules	rule	NOUN
gujaf-178	157	33	and	and	CCONJ
gujaf-178	157	34	taxation	taxation	NOUN
gujaf-178	157	35	procedures	procedure	NOUN
gujaf-178	157	36	via	via	ADP
gujaf-178	157	37	the	the	DET
gujaf-178	157	38	right	right	ADJ
gujaf-178	157	39	techniques	technique	NOUN
gujaf-178	157	40	(	(	PUNCT
gujaf-178	157	41	hardana	hardana	NOUN
gujaf-178	157	42	et	et	PROPN
gujaf-178	157	43	al	al	PROPN
gujaf-178	157	44	.	.	PROPN
gujaf-178	157	45	,	,	PUNCT
gujaf-178	157	46	2018	2018	NUM
gujaf-178	157	47	)	)	PUNCT
gujaf-178	157	48	.	.	PUNCT
gujaf-178	158	1	(	(	PUNCT
gujaf-178	158	2	muti’ah	muti’ah	NOUN
gujaf-178	158	3	,	,	PUNCT
gujaf-178	158	4	2018	2018	NUM
gujaf-178	158	5	)	)	PUNCT
gujaf-178	158	6	in	in	ADP
gujaf-178	158	7	their	their	PRON
gujaf-178	158	8	lookup	lookup	NOUN
gujaf-178	158	9	observed	observe	VERB
gujaf-178	158	10	that	that	SCONJ
gujaf-178	158	11	the	the	DET
gujaf-178	158	12	outcomes	outcome	NOUN
gujaf-178	158	13	of	of	ADP
gujaf-178	158	14	tax	tax	NOUN
gujaf-178	158	15	socialization	socialization	NOUN
gujaf-178	158	16	have	have	VERB
gujaf-178	158	17	an	an	DET
gujaf-178	158	18	effect	effect	NOUN
gujaf-178	158	19	on	on	ADP
gujaf-178	158	20	http://kunjung.pajak.go.id/	http://kunjung.pajak.go.id/	PROPN
gujaf-178	158	21	gusau	gusau	ADJ
gujaf-178	158	22	journal	journal	NOUN
gujaf-178	158	23	of	of	ADP
gujaf-178	158	24	accounting	accounting	NOUN
gujaf-178	158	25	and	and	CCONJ
gujaf-178	158	26	finance	finance	NOUN
gujaf-178	158	27	,	,	PUNCT
gujaf-178	158	28	vol	vol	NOUN
gujaf-178	158	29	.	.	PROPN
gujaf-178	158	30	3	3	NUM
gujaf-178	158	31	,	,	PUNCT
gujaf-178	158	32	issue	issue	NOUN
gujaf-178	158	33	3	3	NUM
gujaf-178	158	34	,	,	PUNCT
gujaf-178	158	35	october	october	PROPN
gujaf-178	158	36	,	,	PUNCT
gujaf-178	158	37	2022	2022	NUM
gujaf-178	158	38	24	24	NUM
gujaf-178	158	39	taxpayer	taxpayer	NOUN
gujaf-178	158	40	compliance	compliance	NOUN
gujaf-178	158	41	,	,	PUNCT
gujaf-178	158	42	this	this	DET
gujaf-178	158	43	capacity	capacity	NOUN
gujaf-178	158	44	that	that	SCONJ
gujaf-178	158	45	offering	offer	VERB
gujaf-178	158	46	grasp	grasp	NOUN
gujaf-178	158	47	to	to	ADP
gujaf-178	158	48	taxpayers	taxpayer	NOUN
gujaf-178	158	49	through	through	ADP
gujaf-178	158	50	tax	tax	NOUN
gujaf-178	158	51	socialization	socialization	NOUN
gujaf-178	158	52	is	be	AUX
gujaf-178	158	53	essential	essential	ADJ
gujaf-178	158	54	thinking	thinking	NOUN
gujaf-178	158	55	about	about	ADP
gujaf-178	158	56	the	the	DET
gujaf-178	158	57	growing	grow	VERB
gujaf-178	158	58	prevalence	prevalence	NOUN
gujaf-178	158	59	of	of	ADP
gujaf-178	158	60	tax	tax	NOUN
gujaf-178	158	61	evasion	evasion	NOUN
gujaf-178	158	62	or	or	CCONJ
gujaf-178	158	63	tax	tax	NOUN
gujaf-178	158	64	evasion	evasion	NOUN
gujaf-178	158	65	which	which	PRON
gujaf-178	158	66	will	will	AUX
gujaf-178	158	67	result	result	VERB
gujaf-178	158	68	in	in	ADP
gujaf-178	158	69	lowering	lower	VERB
gujaf-178	158	70	the	the	DET
gujaf-178	158	71	entry	entry	NOUN
gujaf-178	158	72	of	of	ADP
gujaf-178	158	73	tax	tax	NOUN
gujaf-178	158	74	funds	fund	NOUN
gujaf-178	158	75	into	into	ADP
gujaf-178	158	76	country	country	NOUN
gujaf-178	158	77	treasury	treasury	NOUN
gujaf-178	158	78	,	,	PUNCT
gujaf-178	158	79	or	or	CCONJ
gujaf-178	158	80	even	even	ADV
gujaf-178	158	81	no	no	DET
gujaf-178	158	82	funds	fund	NOUN
gujaf-178	158	83	go	go	VERB
gujaf-178	158	84	to	to	ADP
gujaf-178	158	85	the	the	DET
gujaf-178	158	86	kingdom	kingdom	NOUN
gujaf-178	158	87	treasury	treasury	PROPN
gujaf-178	158	88	.	.	PUNCT
gujaf-178	159	1	this	this	DET
gujaf-178	159	2	end	end	NOUN
gujaf-178	159	3	result	result	NOUN
gujaf-178	159	4	contradicts	contradict	VERB
gujaf-178	159	5	research	research	NOUN
gujaf-178	159	6	conducted	conduct	VERB
gujaf-178	159	7	with	with	ADP
gujaf-178	159	8	the	the	DET
gujaf-178	159	9	aid	aid	NOUN
gujaf-178	159	10	of	of	ADP
gujaf-178	159	11	(	(	PUNCT
gujaf-178	159	12	azizah	azizah	NOUN
gujaf-178	159	13	,	,	PUNCT
gujaf-178	159	14	2019	2019	NUM
gujaf-178	159	15	)	)	PUNCT
gujaf-178	159	16	concluding	conclude	VERB
gujaf-178	159	17	that	that	DET
gujaf-178	159	18	tax	tax	NOUN
gujaf-178	159	19	socialization	socialization	NOUN
gujaf-178	159	20	,	,	PUNCT
gujaf-178	159	21	tax	tax	NOUN
gujaf-178	159	22	provider	provider	NOUN
gujaf-178	159	23	offerings	offering	NOUN
gujaf-178	159	24	and	and	CCONJ
gujaf-178	159	25	tax	tax	NOUN
gujaf-178	159	26	sanctions	sanction	NOUN
gujaf-178	159	27	have	have	VERB
gujaf-178	159	28	no	no	DET
gujaf-178	159	29	effect	effect	NOUN
gujaf-178	159	30	on	on	ADP
gujaf-178	159	31	character	character	NOUN
gujaf-178	159	32	taxpayer	taxpayer	NOUN
gujaf-178	159	33	compliance	compliance	NOUN
gujaf-178	159	34	at	at	ADP
gujaf-178	159	35	kpp	kpp	PROPN
gujaf-178	159	36	pratama	pratama	X
gujaf-178	159	37	manado	manado	PROPN
gujaf-178	159	38	and	and	CCONJ
gujaf-178	159	39	kpp	kpp	PROPN
gujaf-178	159	40	pratama	pratama	NOUN
gujaf-178	159	41	bitung	bitung	PROPN
gujaf-178	159	42	.	.	PUNCT
gujaf-178	160	1	this	this	PRON
gujaf-178	160	2	shows	show	VERB
gujaf-178	160	3	the	the	DET
gujaf-178	160	4	efforts	effort	NOUN
gujaf-178	160	5	of	of	ADP
gujaf-178	160	6	kpp	kpp	PROPN
gujaf-178	160	7	pratama	pratama	X
gujaf-178	160	8	manado	manado	PROPN
gujaf-178	160	9	and	and	CCONJ
gujaf-178	160	10	kpp	kpp	PROPN
gujaf-178	160	11	pratama	pratama	NOUN
gujaf-178	160	12	bitung	bitung	VERB
gujaf-178	160	13	to	to	PART
gujaf-178	160	14	extend	extend	VERB
gujaf-178	160	15	public	public	ADJ
gujaf-178	160	16	attention	attention	NOUN
gujaf-178	160	17	in	in	ADP
gujaf-178	160	18	these	these	DET
gujaf-178	160	19	two	two	NUM
gujaf-178	160	20	cities	city	NOUN
gujaf-178	160	21	on	on	ADP
gujaf-178	160	22	the	the	DET
gujaf-178	160	23	significance	significance	NOUN
gujaf-178	160	24	of	of	ADP
gujaf-178	160	25	taxes	taxis	NOUN
gujaf-178	160	26	for	for	ADP
gujaf-178	160	27	development	development	NOUN
gujaf-178	160	28	,	,	PUNCT
gujaf-178	160	29	so	so	SCONJ
gujaf-178	160	30	as	as	SCONJ
gujaf-178	160	31	to	to	PART
gujaf-178	160	32	increase	increase	VERB
gujaf-178	160	33	character	character	NOUN
gujaf-178	160	34	taxpayer	taxpayer	NOUN
gujaf-178	160	35	compliance	compliance	NOUN
gujaf-178	160	36	.	.	PUNCT
gujaf-178	161	1	taxpayer	taxpayer	NOUN
gujaf-178	161	2	compliance	compliance	NOUN
gujaf-178	161	3	is	be	AUX
gujaf-178	161	4	very	very	ADV
gujaf-178	161	5	interesting	interesting	ADJ
gujaf-178	161	6	to	to	PART
gujaf-178	161	7	find	find	VERB
gujaf-178	161	8	out	out	ADP
gujaf-178	161	9	about	about	ADP
gujaf-178	161	10	and	and	CCONJ
gujaf-178	161	11	research	research	VERB
gujaf-178	161	12	to	to	PART
gujaf-178	161	13	find	find	VERB
gujaf-178	161	14	the	the	DET
gujaf-178	161	15	root	root	NOUN
gujaf-178	161	16	reasons	reason	NOUN
gujaf-178	161	17	of	of	ADP
gujaf-178	161	18	taxpayer	taxpayer	NOUN
gujaf-178	161	19	non	non	NOUN
gujaf-178	161	20	-	-	NOUN
gujaf-178	161	21	compliance	compliance	NOUN
gujaf-178	161	22	because	because	SCONJ
gujaf-178	161	23	low	low	ADJ
gujaf-178	161	24	taxpayer	taxpayer	NOUN
gujaf-178	161	25	compliance	compliance	NOUN
gujaf-178	161	26	effects	effect	NOUN
gujaf-178	161	27	in	in	ADP
gujaf-178	161	28	now	now	ADV
gujaf-178	161	29	not	not	PART
gujaf-178	161	30	accomplishing	accomplish	VERB
gujaf-178	161	31	tax	tax	NOUN
gujaf-178	161	32	targets	target	NOUN
gujaf-178	161	33	in	in	ADP
gujaf-178	161	34	indonesia	indonesia	PROPN
gujaf-178	161	35	,	,	PUNCT
gujaf-178	161	36	particularly	particularly	ADV
gujaf-178	161	37	for	for	ADP
gujaf-178	161	38	the	the	DET
gujaf-178	161	39	duration	duration	NOUN
gujaf-178	161	40	of	of	ADP
gujaf-178	161	41	the	the	DET
gujaf-178	161	42	covid-19	covid-19	PROPN
gujaf-178	161	43	pandemic	pandemic	NOUN
gujaf-178	161	44	.	.	PUNCT
gujaf-178	162	1	high	high	ADJ
gujaf-178	162	2	taxpayer	taxpayer	NOUN
gujaf-178	162	3	compliance	compliance	NOUN
gujaf-178	162	4	can	can	AUX
gujaf-178	162	5	extend	extend	VERB
gujaf-178	162	6	state	state	NOUN
gujaf-178	162	7	revenue	revenue	NOUN
gujaf-178	162	8	due	due	ADP
gujaf-178	162	9	to	to	ADP
gujaf-178	162	10	the	the	DET
gujaf-178	162	11	fact	fact	NOUN
gujaf-178	162	12	taxes	taxis	NOUN
gujaf-178	162	13	are	be	AUX
gujaf-178	162	14	a	a	DET
gujaf-178	162	15	supply	supply	NOUN
gujaf-178	162	16	of	of	ADP
gujaf-178	162	17	nation	nation	NOUN
gujaf-178	162	18	revenue	revenue	NOUN
gujaf-178	162	19	that	that	PRON
gujaf-178	162	20	has	have	VERB
gujaf-178	162	21	a	a	DET
gujaf-178	162	22	very	very	ADV
gujaf-178	162	23	essential	essential	ADJ
gujaf-178	162	24	position	position	NOUN
gujaf-178	162	25	to	to	PART
gujaf-178	162	26	finance	finance	VERB
gujaf-178	162	27	all	all	DET
gujaf-178	162	28	government	government	NOUN
gujaf-178	162	29	expenditures	expenditure	NOUN
gujaf-178	162	30	besides	besides	SCONJ
gujaf-178	162	31	taxes	taxis	NOUN
gujaf-178	162	32	are	be	AUX
gujaf-178	162	33	used	use	VERB
gujaf-178	162	34	to	to	PART
gujaf-178	162	35	modify	modify	VERB
gujaf-178	162	36	the	the	DET
gujaf-178	162	37	inflation	inflation	NOUN
gujaf-178	162	38	rate	rate	NOUN
gujaf-178	162	39	,	,	PUNCT
gujaf-178	162	40	encourage	encourage	VERB
gujaf-178	162	41	export	export	NOUN
gujaf-178	162	42	activities	activity	NOUN
gujaf-178	162	43	,	,	PUNCT
gujaf-178	162	44	furnish	furnish	VERB
gujaf-178	162	45	protection	protection	NOUN
gujaf-178	162	46	or	or	CCONJ
gujaf-178	162	47	safety	safety	NOUN
gujaf-178	162	48	for	for	ADP
gujaf-178	162	49	domestically	domestically	ADV
gujaf-178	162	50	produced	produce	VERB
gujaf-178	162	51	goods	good	NOUN
gujaf-178	162	52	and	and	CCONJ
gujaf-178	162	53	entice	entice	VERB
gujaf-178	162	54	investment	investment	NOUN
gujaf-178	162	55	(	(	PUNCT
gujaf-178	162	56	clement	clement	NOUN
gujaf-178	162	57	et	et	PROPN
gujaf-178	162	58	al	al	PROPN
gujaf-178	162	59	.	.	PROPN
gujaf-178	162	60	,	,	PUNCT
gujaf-178	162	61	2017	2017	NUM
gujaf-178	162	62	)	)	PUNCT
gujaf-178	162	63	.	.	PUNCT
gujaf-178	163	1	taxes	taxis	NOUN
gujaf-178	163	2	additionally	additionally	ADV
gujaf-178	163	3	characteristic	characteristic	ADJ
gujaf-178	163	4	to	to	PART
gujaf-178	163	5	distribute	distribute	VERB
gujaf-178	163	6	social	social	ADJ
gujaf-178	163	7	welfare	welfare	NOUN
gujaf-178	163	8	.	.	PUNCT
gujaf-178	164	1	taxes	taxis	NOUN
gujaf-178	164	2	additionally	additionally	ADV
gujaf-178	164	3	serve	serve	VERB
gujaf-178	164	4	to	to	PART
gujaf-178	164	5	stabilize	stabilize	VERB
gujaf-178	164	6	monetary	monetary	ADJ
gujaf-178	164	7	conditions	condition	NOUN
gujaf-178	164	8	.	.	PUNCT
gujaf-178	165	1	the	the	PRON
gujaf-178	165	2	have	have	AUX
gujaf-178	165	3	an	an	DET
gujaf-178	165	4	effect	effect	NOUN
gujaf-178	165	5	on	on	ADP
gujaf-178	165	6	of	of	ADP
gujaf-178	165	7	non	non	ADJ
gujaf-178	165	8	compliant	compliant	ADJ
gujaf-178	165	9	taxpayers	taxpayer	NOUN
gujaf-178	165	10	during	during	ADP
gujaf-178	165	11	the	the	DET
gujaf-178	165	12	covid-19	covid-19	PROPN
gujaf-178	165	13	pandemic	pandemic	NOUN
gujaf-178	165	14	resulted	result	VERB
gujaf-178	165	15	in	in	ADP
gujaf-178	165	16	a	a	DET
gujaf-178	165	17	drastic	drastic	ADJ
gujaf-178	165	18	drop	drop	NOUN
gujaf-178	165	19	in	in	ADP
gujaf-178	165	20	tax	tax	NOUN
gujaf-178	165	21	payments	payment	NOUN
gujaf-178	165	22	,	,	PUNCT
gujaf-178	165	23	improvement	improvement	NOUN
gujaf-178	165	24	did	do	AUX
gujaf-178	165	25	now	now	ADV
gujaf-178	165	26	not	not	PART
gujaf-178	165	27	go	go	VERB
gujaf-178	165	28	well	well	ADV
gujaf-178	165	29	due	due	ADP
gujaf-178	165	30	to	to	ADP
gujaf-178	165	31	the	the	DET
gujaf-178	165	32	fact	fact	NOUN
gujaf-178	165	33	the	the	DET
gujaf-178	165	34	kingdom	kingdom	NOUN
gujaf-178	165	35	money	money	NOUN
gujaf-178	165	36	was	be	AUX
gujaf-178	165	37	not	not	PART
gujaf-178	165	38	enough	enough	ADJ
gujaf-178	165	39	to	to	PART
gujaf-178	165	40	pay	pay	VERB
gujaf-178	165	41	the	the	DET
gujaf-178	165	42	state	state	NOUN
gujaf-178	165	43	's	's	PART
gujaf-178	165	44	wishes	wish	NOUN
gujaf-178	165	45	and	and	CCONJ
gujaf-178	165	46	the	the	DET
gujaf-178	165	47	nation	nation	NOUN
gujaf-178	165	48	debt	debt	NOUN
gujaf-178	165	49	.	.	PUNCT
gujaf-178	166	1	conceptual	conceptual	ADJ
gujaf-178	166	2	framework	framework	NOUN
gujaf-178	166	3	this	this	DET
gujaf-178	166	4	research	research	NOUN
gujaf-178	166	5	was	be	AUX
gujaf-178	166	6	conducted	conduct	VERB
gujaf-178	166	7	within	within	ADP
gujaf-178	166	8	the	the	DET
gujaf-178	166	9	framework	framework	NOUN
gujaf-178	166	10	of	of	ADP
gujaf-178	166	11	the	the	DET
gujaf-178	166	12	theory	theory	NOUN
gujaf-178	166	13	of	of	ADP
gujaf-178	166	14	reasoned	reason	VERB
gujaf-178	166	15	action	action	NOUN
gujaf-178	166	16	which	which	PRON
gujaf-178	166	17	was	be	AUX
gujaf-178	166	18	updated	update	VERB
gujaf-178	166	19	with	with	ADP
gujaf-178	166	20	theory	theory	NOUN
gujaf-178	166	21	of	of	ADP
gujaf-178	166	22	planned	plan	VERB
gujaf-178	166	23	behavior	behavior	NOUN
gujaf-178	166	24	by	by	ADP
gujaf-178	166	25	(	(	PUNCT
gujaf-178	166	26	ajzen	ajzen	ADJ
gujaf-178	166	27	,	,	PUNCT
gujaf-178	166	28	1991	1991	NUM
gujaf-178	166	29	)	)	PUNCT
gujaf-178	166	30	,	,	PUNCT
gujaf-178	166	31	the	the	DET
gujaf-178	166	32	theory	theory	NOUN
gujaf-178	166	33	of	of	ADP
gujaf-178	166	34	reasoned	reason	VERB
gujaf-178	166	35	action	action	NOUN
gujaf-178	166	36	assumes	assume	VERB
gujaf-178	166	37	that	that	SCONJ
gujaf-178	166	38	behavior	behavior	NOUN
gujaf-178	166	39	is	be	AUX
gujaf-178	166	40	determined	determine	VERB
gujaf-178	166	41	by	by	ADP
gujaf-178	166	42	an	an	DET
gujaf-178	166	43	individual	individual	NOUN
gujaf-178	166	44	's	's	PART
gujaf-178	166	45	desire	desire	NOUN
gujaf-178	166	46	to	to	PART
gujaf-178	166	47	perform	perform	VERB
gujaf-178	166	48	or	or	CCONJ
gujaf-178	166	49	not	not	PART
gujaf-178	166	50	perform	perform	VERB
gujaf-178	166	51	a	a	DET
gujaf-178	166	52	certain	certain	ADJ
gujaf-178	166	53	behavior	behavior	NOUN
gujaf-178	166	54	or	or	CCONJ
gujaf-178	166	55	vice	vice	NOUN
gujaf-178	166	56	versa	versa	ADV
gujaf-178	166	57	,	,	PUNCT
gujaf-178	166	58	desire	desire	NOUN
gujaf-178	166	59	is	be	AUX
gujaf-178	166	60	determined	determine	VERB
gujaf-178	166	61	by	by	ADP
gujaf-178	166	62	attitudes	attitude	NOUN
gujaf-178	166	63	and	and	CCONJ
gujaf-178	166	64	subjective	subjective	ADJ
gujaf-178	166	65	norms	norm	NOUN
gujaf-178	166	66	.	.	PUNCT
gujaf-178	167	1	ajzen	ajzen	NOUN
gujaf-178	167	2	's	's	PART
gujaf-178	167	3	theory	theory	NOUN
gujaf-178	167	4	of	of	ADP
gujaf-178	167	5	attitudes	attitude	NOUN
gujaf-178	167	6	towards	towards	ADP
gujaf-178	167	7	behavior	behavior	NOUN
gujaf-178	167	8	refers	refer	VERB
gujaf-178	167	9	to	to	ADP
gujaf-178	167	10	the	the	DET
gujaf-178	167	11	degree	degree	NOUN
gujaf-178	167	12	to	to	PART
gujaf-178	167	13	which	which	PRON
gujaf-178	167	14	a	a	DET
gujaf-178	167	15	person	person	NOUN
gujaf-178	167	16	has	have	VERB
gujaf-178	167	17	favorable	favorable	ADJ
gujaf-178	167	18	or	or	CCONJ
gujaf-178	167	19	unfavorable	unfavorable	ADJ
gujaf-178	167	20	evaluation	evaluation	NOUN
gujaf-178	167	21	judgmc	judgmc	NOUN
gujaf-178	167	22	,	,	PUNCT
gujaf-178	167	23	micro	micro	NOUN
gujaf-178	167	24	,	,	PUNCT
gujaf-178	167	25	small	small	ADJ
gujaf-178	167	26	and	and	CCONJ
gujaf-178	167	27	medium	medium	ADJ
gujaf-178	167	28	enterprises	enterprise	NOUN
gujaf-178	167	29	must	must	AUX
gujaf-178	167	30	comply	comply	VERB
gujaf-178	167	31	with	with	ADP
gujaf-178	167	32	government	government	NOUN
gujaf-178	167	33	policies	policy	NOUN
gujaf-178	167	34	by	by	ADP
gujaf-178	167	35	following	follow	VERB
gujaf-178	167	36	health	health	NOUN
gujaf-178	167	37	protocols	protocol	NOUN
gujaf-178	167	38	to	to	PART
gujaf-178	167	39	temporarily	temporarily	ADV
gujaf-178	167	40	stop	stop	VERB
gujaf-178	167	41	business	business	NOUN
gujaf-178	167	42	activities	activity	NOUN
gujaf-178	167	43	for	for	ADP
gujaf-178	167	44	several	several	ADJ
gujaf-178	167	45	reasons	reason	NOUN
gujaf-178	167	46	related	relate	VERB
gujaf-178	167	47	to	to	ADP
gujaf-178	167	48	decreased	decrease	VERB
gujaf-178	167	49	purchasing	purchasing	NOUN
gujaf-178	167	50	power	power	NOUN
gujaf-178	167	51	,	,	PUNCT
gujaf-178	167	52	low	low	ADJ
gujaf-178	167	53	market	market	NOUN
gujaf-178	167	54	share	share	NOUN
gujaf-178	167	55	,	,	PUNCT
gujaf-178	167	56	and	and	CCONJ
gujaf-178	167	57	other	other	ADJ
gujaf-178	167	58	constraints	constraint	NOUN
gujaf-178	167	59	.	.	PUNCT
gujaf-178	168	1	others	other	NOUN
gujaf-178	168	2	in	in	ADP
gujaf-178	168	3	the	the	DET
gujaf-178	168	4	process	process	NOUN
gujaf-178	168	5	of	of	ADP
gujaf-178	168	6	production	production	NOUN
gujaf-178	168	7	and	and	CCONJ
gujaf-178	168	8	distribution	distribution	NOUN
gujaf-178	168	9	.	.	PUNCT
gujaf-178	169	1	the	the	DET
gujaf-178	169	2	behavior	behavior	NOUN
gujaf-178	169	3	of	of	ADP
gujaf-178	169	4	micro	micro	PROPN
gujaf-178	169	5	,	,	PUNCT
gujaf-178	169	6	small	small	ADJ
gujaf-178	169	7	and	and	CCONJ
gujaf-178	169	8	medium	medium	ADJ
gujaf-178	169	9	enterprises	enterprise	NOUN
gujaf-178	169	10	in	in	ADP
gujaf-178	169	11	complying	comply	VERB
gujaf-178	169	12	with	with	ADP
gujaf-178	169	13	government	government	NOUN
gujaf-178	169	14	recommendations	recommendation	NOUN
gujaf-178	169	15	believes	believe	VERB
gujaf-178	169	16	they	they	PRON
gujaf-178	169	17	can	can	AUX
gujaf-178	169	18	support	support	VERB
gujaf-178	169	19	government	government	NOUN
gujaf-178	169	20	programs	program	NOUN
gujaf-178	169	21	to	to	PART
gujaf-178	169	22	suppress	suppress	VERB
gujaf-178	169	23	the	the	DET
gujaf-178	169	24	spread	spread	NOUN
gujaf-178	169	25	of	of	ADP
gujaf-178	169	26	covid-19	covid-19	PROPN
gujaf-178	169	27	.	.	PUNCT
gujaf-178	170	1	this	this	DET
gujaf-178	170	2	study	study	NOUN
gujaf-178	170	3	follows	follow	VERB
gujaf-178	170	4	the	the	DET
gujaf-178	170	5	attribution	attribution	NOUN
gujaf-178	170	6	theory	theory	NOUN
gujaf-178	170	7	approach	approach	NOUN
gujaf-178	170	8	,	,	PUNCT
gujaf-178	170	9	namely	namely	ADV
gujaf-178	170	10	the	the	DET
gujaf-178	170	11	theory	theory	NOUN
gujaf-178	170	12	of	of	ADP
gujaf-178	170	13	taxpayer	taxpayer	NOUN
gujaf-178	170	14	compliance	compliance	NOUN
gujaf-178	170	15	related	relate	VERB
gujaf-178	170	16	to	to	ADP
gujaf-178	170	17	the	the	DET
gujaf-178	170	18	attitude	attitude	NOUN
gujaf-178	170	19	of	of	ADP
gujaf-178	170	20	gusau	gusau	ADJ
gujaf-178	170	21	journal	journal	NOUN
gujaf-178	170	22	of	of	ADP
gujaf-178	170	23	accounting	accounting	NOUN
gujaf-178	170	24	and	and	CCONJ
gujaf-178	170	25	finance	finance	NOUN
gujaf-178	170	26	,	,	PUNCT
gujaf-178	170	27	vol	vol	NOUN
gujaf-178	170	28	.	.	PROPN
gujaf-178	170	29	3	3	NUM
gujaf-178	170	30	,	,	PUNCT
gujaf-178	170	31	issue	issue	NOUN
gujaf-178	170	32	3	3	NUM
gujaf-178	170	33	,	,	PUNCT
gujaf-178	170	34	october	october	PROPN
gujaf-178	170	35	,	,	PUNCT
gujaf-178	170	36	2022	2022	NUM
gujaf-178	170	37	25	25	NUM
gujaf-178	170	38	taxpayers	taxpayer	NOUN
gujaf-178	170	39	in	in	ADP
gujaf-178	170	40	assessing	assess	VERB
gujaf-178	170	41	the	the	DET
gujaf-178	170	42	tax	tax	NOUN
gujaf-178	170	43	itself	itself	PRON
gujaf-178	170	44	and	and	CCONJ
gujaf-178	170	45	to	to	PART
gujaf-178	170	46	analyze	analyze	VERB
gujaf-178	170	47	taxpayer	taxpayer	NOUN
gujaf-178	170	48	compliance	compliance	NOUN
gujaf-178	170	49	by	by	ADP
gujaf-178	170	50	utilizing	utilize	VERB
gujaf-178	170	51	the	the	DET
gujaf-178	170	52	"	"	PUNCT
gujaf-178	170	53	pick	pick	VERB
gujaf-178	170	54	time	time	NOUN
gujaf-178	170	55	"	"	PUNCT
gujaf-178	170	56	tax	tax	NOUN
gujaf-178	170	57	visit	visit	NOUN
gujaf-178	170	58	application	application	NOUN
gujaf-178	170	59	which	which	PRON
gujaf-178	170	60	is	be	AUX
gujaf-178	170	61	expected	expect	VERB
gujaf-178	170	62	to	to	PART
gujaf-178	170	63	be	be	AUX
gujaf-178	170	64	able	able	ADJ
gujaf-178	170	65	to	to	PART
gujaf-178	170	66	help	help	VERB
gujaf-178	170	67	and	and	CCONJ
gujaf-178	170	68	provide	provide	VERB
gujaf-178	170	69	convenience	convenience	NOUN
gujaf-178	170	70	for	for	ADP
gujaf-178	170	71	taxpayers	taxpayer	NOUN
gujaf-178	170	72	who	who	PRON
gujaf-178	170	73	will	will	AUX
gujaf-178	170	74	carry	carry	VERB
gujaf-178	170	75	out	out	ADP
gujaf-178	170	76	activities	activity	NOUN
gujaf-178	170	77	face	face	VERB
gujaf-178	170	78	to	to	ADP
gujaf-178	170	79	face	face	NOUN
gujaf-178	170	80	with	with	ADP
gujaf-178	170	81	the	the	DET
gujaf-178	170	82	tax	tax	NOUN
gujaf-178	170	83	official	official	NOUN
gujaf-178	170	84	.	.	PUNCT
gujaf-178	171	1	schematic	schematic	ADJ
gujaf-178	171	2	framework	framework	NOUN
gujaf-178	171	3	for	for	ADP
gujaf-178	171	4	think	think	VERB
gujaf-178	171	5	ingents	ingent	NOUN
gujaf-178	171	6	while	while	SCONJ
gujaf-178	171	7	subjective	subjective	ADJ
gujaf-178	171	8	norms	norm	NOUN
gujaf-178	171	9	refer	refer	VERB
gujaf-178	171	10	to	to	ADP
gujaf-178	171	11	normative	normative	ADJ
gujaf-178	171	12	ones	one	NOUN
gujaf-178	171	13	relating	relate	VERB
gujaf-178	171	14	to	to	ADP
gujaf-178	171	15	individual	individual	ADJ
gujaf-178	171	16	perceptions	perception	NOUN
gujaf-178	171	17	of	of	ADP
gujaf-178	171	18	how	how	SCONJ
gujaf-178	171	19	the	the	DET
gujaf-178	171	20	group	group	NOUN
gujaf-178	171	21	sees	see	VERB
gujaf-178	171	22	behavior	behavior	NOUN
gujaf-178	171	23	and	and	CCONJ
gujaf-178	171	24	evaluations	evaluation	NOUN
gujaf-178	171	25	which	which	PRON
gujaf-178	171	26	are	be	AUX
gujaf-178	171	27	generally	generally	ADV
gujaf-178	171	28	expressed	express	VERB
gujaf-178	171	29	as	as	ADP
gujaf-178	171	30	individual	individual	ADJ
gujaf-178	171	31	motivations	motivation	NOUN
gujaf-178	171	32	to	to	PART
gujaf-178	171	33	adhere	adhere	VERB
gujaf-178	171	34	to	to	ADP
gujaf-178	171	35	reference	reference	NOUN
gujaf-178	171	36	groups	group	NOUN
gujaf-178	171	37	.	.	PUNCT
gujaf-178	172	1	behavioral	behavioral	ADJ
gujaf-178	172	2	theory	theory	NOUN
gujaf-178	172	3	is	be	AUX
gujaf-178	172	4	planned	plan	VERB
gujaf-178	172	5	as	as	ADP
gujaf-178	172	6	the	the	DET
gujaf-178	172	7	development	development	NOUN
gujaf-178	172	8	of	of	ADP
gujaf-178	172	9	a	a	DET
gujaf-178	172	10	theory	theory	NOUN
gujaf-178	172	11	of	of	ADP
gujaf-178	172	12	reasoned	reason	VERB
gujaf-178	172	13	action	action	NOUN
gujaf-178	172	14	by	by	ADP
gujaf-178	172	15	developing	develop	VERB
gujaf-178	172	16	perceived	perceive	VERB
gujaf-178	172	17	control	control	NOUN
gujaf-178	172	18	behavior	behavior	NOUN
gujaf-178	172	19	that	that	PRON
gujaf-178	172	20	a	a	DET
gujaf-178	172	21	person	person	NOUN
gujaf-178	172	22	's	's	PART
gujaf-178	172	23	attitude	attitude	NOUN
gujaf-178	172	24	influences	influence	VERB
gujaf-178	172	25	behavior	behavior	NOUN
gujaf-178	172	26	through	through	ADP
gujaf-178	172	27	a	a	DET
gujaf-178	172	28	process	process	NOUN
gujaf-178	172	29	of	of	ADP
gujaf-178	172	30	reasoned	reasoned	ADJ
gujaf-178	172	31	decision	decision	NOUN
gujaf-178	172	32	making	making	NOUN
gujaf-178	172	33	,	,	PUNCT
gujaf-178	172	34	behavior	behavior	NOUN
gujaf-178	172	35	is	be	AUX
gujaf-178	172	36	also	also	ADV
gujaf-178	172	37	influenced	influence	VERB
gujaf-178	172	38	by	by	ADP
gujaf-178	172	39	subjective	subjective	ADJ
gujaf-178	172	40	norms	norm	NOUN
gujaf-178	172	41	(	(	PUNCT
gujaf-178	172	42	beliefs	belief	NOUN
gujaf-178	172	43	)	)	PUNCT
gujaf-178	172	44	,	,	PUNCT
gujaf-178	172	45	attitudes	attitude	NOUN
gujaf-178	172	46	and	and	CCONJ
gujaf-178	172	47	beliefs	belief	NOUN
gujaf-178	172	48	towards	towards	ADP
gujaf-178	172	49	certain	certain	ADJ
gujaf-178	172	50	behaviors	behavior	NOUN
gujaf-178	172	51	will	will	AUX
gujaf-178	172	52	lead	lead	VERB
gujaf-178	172	53	to	to	ADP
gujaf-178	172	54	certain	certain	ADJ
gujaf-178	172	55	behavioral	behavioral	ADJ
gujaf-178	172	56	intentions	intention	NOUN
gujaf-178	172	57	.	.	PUNCT
gujaf-178	173	1	this	this	PRON
gujaf-178	173	2	means	mean	VERB
gujaf-178	173	3	that	that	SCONJ
gujaf-178	173	4	in	in	ADP
gujaf-178	173	5	response	response	NOUN
gujaf-178	173	6	to	to	ADP
gujaf-178	173	7	the	the	DET
gujaf-178	173	8	outbreak	outbreak	NOUN
gujaf-178	173	9	of	of	ADP
gujaf-178	173	10	the	the	DET
gujaf-178	173	11	covid-19	covid-19	PROPN
gujaf-178	173	12	pandemic	pandemic	NOUN
gujaf-178	173	13	.	.	PUNCT
gujaf-178	174	1	the	the	DET
gujaf-178	174	2	conceptual	conceptual	ADJ
gujaf-178	174	3	framework	framework	NOUN
gujaf-178	174	4	is	be	AUX
gujaf-178	174	5	presented	present	VERB
gujaf-178	174	6	in	in	ADP
gujaf-178	174	7	figure	figure	NOUN
gujaf-178	174	8	1	1	NUM
gujaf-178	174	9	:	:	SYM
gujaf-178	174	10	3	3	NUM
gujaf-178	174	11	.	.	PUNCT
gujaf-178	174	12	research	research	NOUN
gujaf-178	174	13	method	method	NOUN
gujaf-178	174	14	and	and	CCONJ
gujaf-178	174	15	data	data	VERB
gujaf-178	174	16	the	the	DET
gujaf-178	174	17	unit	unit	NOUN
gujaf-178	174	18	of	of	ADP
gujaf-178	174	19	analysis	analysis	NOUN
gujaf-178	174	20	in	in	ADP
gujaf-178	174	21	this	this	DET
gujaf-178	174	22	study	study	NOUN
gujaf-178	174	23	is	be	AUX
gujaf-178	174	24	msme	msme	NOUN
gujaf-178	174	25	actors	actor	NOUN
gujaf-178	174	26	around	around	ADP
gujaf-178	174	27	the	the	DET
gujaf-178	174	28	"	"	PUNCT
gujaf-178	174	29	selecta	selecta	ADJ
gujaf-178	174	30	"	"	PUNCT
gujaf-178	174	31	tourist	tourist	NOUN
gujaf-178	174	32	destination	destination	NOUN
gujaf-178	174	33	,	,	PUNCT
gujaf-178	174	34	batu	batu	NOUN
gujaf-178	174	35	city	city	PROPN
gujaf-178	174	36	,	,	PUNCT
gujaf-178	174	37	east	east	PROPN
gujaf-178	174	38	java	java	PROPN
gujaf-178	174	39	,	,	PUNCT
gujaf-178	174	40	a	a	DET
gujaf-178	174	41	total	total	NOUN
gujaf-178	174	42	of	of	ADP
gujaf-178	174	43	151	151	NUM
gujaf-178	174	44	micro	micro	NOUN
gujaf-178	174	45	,	,	PUNCT
gujaf-178	174	46	small	small	ADJ
gujaf-178	174	47	and	and	CCONJ
gujaf-178	174	48	medium	medium	ADJ
gujaf-178	174	49	enterprises	enterprise	NOUN
gujaf-178	174	50	engaged	engage	VERB
gujaf-178	174	51	in	in	ADP
gujaf-178	174	52	the	the	DET
gujaf-178	174	53	food	food	NOUN
gujaf-178	174	54	and	and	CCONJ
gujaf-178	174	55	beverage	beverage	NOUN
gujaf-178	174	56	business	business	NOUN
gujaf-178	174	57	and	and	CCONJ
gujaf-178	174	58	the	the	DET
gujaf-178	174	59	creative	creative	ADJ
gujaf-178	174	60	product	product	NOUN
gujaf-178	174	61	industry	industry	NOUN
gujaf-178	174	62	,	,	PUNCT
gujaf-178	174	63	a	a	DET
gujaf-178	174	64	total	total	NOUN
gujaf-178	174	65	of	of	ADP
gujaf-178	174	66	148	148	NUM
gujaf-178	174	67	samples	sample	NOUN
gujaf-178	174	68	that	that	PRON
gujaf-178	174	69	are	be	AUX
gujaf-178	174	70	eligible	eligible	ADJ
gujaf-178	174	71	for	for	ADP
gujaf-178	174	72	analysis	analysis	NOUN
gujaf-178	174	73	.	.	PUNCT
gujaf-178	175	1	this	this	DET
gujaf-178	175	2	research	research	NOUN
gujaf-178	175	3	was	be	AUX
gujaf-178	175	4	conducted	conduct	VERB
gujaf-178	175	5	by	by	ADP
gujaf-178	175	6	combining	combine	VERB
gujaf-178	175	7	experimental	experimental	ADJ
gujaf-178	175	8	and	and	CCONJ
gujaf-178	175	9	survey	survey	NOUN
gujaf-178	175	10	methods	method	NOUN
gujaf-178	175	11	using	use	VERB
gujaf-178	175	12	a	a	DET
gujaf-178	175	13	questionnaire	questionnaire	NOUN
gujaf-178	175	14	about	about	ADP
gujaf-178	175	15	knowledge	knowledge	NOUN
gujaf-178	175	16	and	and	CCONJ
gujaf-178	175	17	understanding	understanding	NOUN
gujaf-178	175	18	of	of	ADP
gujaf-178	175	19	information	information	NOUN
gujaf-178	175	20	technology	technology	NOUN
gujaf-178	175	21	,	,	PUNCT
gujaf-178	175	22	socialization	socialization	NOUN
gujaf-178	175	23	and	and	CCONJ
gujaf-178	175	24	compliance	compliance	NOUN
gujaf-178	175	25	.	.	PUNCT
gujaf-178	176	1	the	the	DET
gujaf-178	176	2	questionnaire	questionnaire	NOUN
gujaf-178	176	3	was	be	AUX
gujaf-178	176	4	grouped	group	VERB
gujaf-178	176	5	into	into	ADP
gujaf-178	176	6	:	:	PUNCT
gujaf-178	176	7	1	1	NUM
gujaf-178	176	8	.	.	X
gujaf-178	176	9	respondent	respondent	NOUN
gujaf-178	176	10	demographics	demographic	NOUN
gujaf-178	176	11	including	include	VERB
gujaf-178	176	12	name	name	NOUN
gujaf-178	176	13	,	,	PUNCT
gujaf-178	176	14	gender	gender	NOUN
gujaf-178	176	15	,	,	PUNCT
gujaf-178	176	16	income	income	NOUN
gujaf-178	176	17	,	,	PUNCT
gujaf-178	176	18	age	age	NOUN
gujaf-178	176	19	,	,	PUNCT
gujaf-178	176	20	education	education	NOUN
gujaf-178	176	21	,	,	PUNCT
gujaf-178	176	22	line	line	NOUN
gujaf-178	176	23	of	of	ADP
gujaf-178	176	24	business	business	NOUN
gujaf-178	176	25	,	,	PUNCT
gujaf-178	176	26	have	have	AUX
gujaf-178	176	27	used	use	VERB
gujaf-178	176	28	the	the	DET
gujaf-178	176	29	tax	tax	NOUN
gujaf-178	176	30	visit	visit	NOUN
gujaf-178	176	31	application	application	NOUN
gujaf-178	176	32	;	;	PUNCT
gujaf-178	177	1	2	2	X
gujaf-178	177	2	.	.	X
gujaf-178	177	3	instruments	instrument	NOUN
gujaf-178	177	4	:	:	PUNCT
gujaf-178	177	5	a	a	X
gujaf-178	177	6	)	)	PUNCT
gujaf-178	177	7	knowledge	knowledge	NOUN
gujaf-178	177	8	and	and	CCONJ
gujaf-178	177	9	understanding	understanding	NOUN
gujaf-178	177	10	of	of	ADP
gujaf-178	177	11	technology	technology	NOUN
gujaf-178	177	12	and	and	CCONJ
gujaf-178	177	13	information	information	NOUN
gujaf-178	177	14	;	;	PUNCT
gujaf-178	177	15	b	b	X
gujaf-178	177	16	)	)	PUNCT
gujaf-178	177	17	socialization	socialization	NOUN
gujaf-178	177	18	of	of	ADP
gujaf-178	177	19	tax	tax	NOUN
gujaf-178	177	20	visit	visit	NOUN
gujaf-178	177	21	applications	application	NOUN
gujaf-178	177	22	and	and	CCONJ
gujaf-178	177	23	d	d	NOUN
gujaf-178	177	24	)	)	PUNCT
gujaf-178	177	25	taxpayer	taxpayer	NOUN
gujaf-178	177	26	compliance	compliance	NOUN
gujaf-178	177	27	in	in	ADP
gujaf-178	177	28	carrying	carry	VERB
gujaf-178	177	29	out	out	ADP
gujaf-178	177	30	tax	tax	NOUN
gujaf-178	177	31	obligations	obligation	NOUN
gujaf-178	177	32	.	.	PUNCT
gujaf-178	178	1	respondents	respondent	NOUN
gujaf-178	178	2	were	be	AUX
gujaf-178	178	3	asked	ask	VERB
gujaf-178	178	4	to	to	PART
gujaf-178	178	5	rate	rate	VERB
gujaf-178	178	6	the	the	DET
gujaf-178	178	7	instrument	instrument	NOUN
gujaf-178	178	8	presented	present	VERB
gujaf-178	178	9	using	use	VERB
gujaf-178	178	10	a	a	DET
gujaf-178	178	11	likert	likert	ADJ
gujaf-178	178	12	scale	scale	NOUN
gujaf-178	178	13	with	with	ADP
gujaf-178	178	14	1	1	NUM
gujaf-178	178	15	for	for	ADP
gujaf-178	178	16	the	the	DET
gujaf-178	178	17	level	level	NOUN
gujaf-178	178	18	that	that	PRON
gujaf-178	178	19	strongly	strongly	ADV
gujaf-178	178	20	disagrees	disagree	VERB
gujaf-178	178	21	gusau	gusau	ADJ
gujaf-178	178	22	journal	journal	NOUN
gujaf-178	178	23	of	of	ADP
gujaf-178	178	24	accounting	accounting	NOUN
gujaf-178	178	25	and	and	CCONJ
gujaf-178	178	26	finance	finance	NOUN
gujaf-178	178	27	,	,	PUNCT
gujaf-178	178	28	vol	vol	NOUN
gujaf-178	178	29	.	.	PROPN
gujaf-178	179	1	3	3	NUM
gujaf-178	179	2	,	,	PUNCT
gujaf-178	179	3	issue	issue	NOUN
gujaf-178	179	4	3	3	NUM
gujaf-178	179	5	,	,	PUNCT
gujaf-178	179	6	october	october	PROPN
gujaf-178	179	7	,	,	PUNCT
gujaf-178	179	8	2022	2022	NUM
gujaf-178	179	9	26	26	NUM
gujaf-178	179	10	to	to	PART
gujaf-178	179	11	5	5	NUM
gujaf-178	179	12	for	for	ADP
gujaf-178	179	13	answers	answer	NOUN
gujaf-178	179	14	that	that	PRON
gujaf-178	179	15	strongly	strongly	ADV
gujaf-178	179	16	agree	agree	VERB
gujaf-178	179	17	.	.	PUNCT
gujaf-178	180	1	data	datum	NOUN
gujaf-178	180	2	analysis	analysis	NOUN
gujaf-178	180	3	and	and	CCONJ
gujaf-178	180	4	testing	testing	NOUN
gujaf-178	180	5	using	use	VERB
gujaf-178	180	6	the	the	DET
gujaf-178	180	7	warppls	warppls	NOUN
gujaf-178	180	8	and	and	CCONJ
gujaf-178	180	9	spss	spss	PROPN
gujaf-178	180	10	applications	application	NOUN
gujaf-178	180	11	are	be	AUX
gujaf-178	180	12	used	use	VERB
gujaf-178	180	13	to	to	PART
gujaf-178	180	14	identify	identify	VERB
gujaf-178	180	15	and	and	CCONJ
gujaf-178	180	16	estimate	estimate	VERB
gujaf-178	180	17	the	the	DET
gujaf-178	180	18	relationship	relationship	NOUN
gujaf-178	180	19	between	between	ADP
gujaf-178	180	20	latent	latent	NOUN
gujaf-178	180	21	variables	variable	NOUN
gujaf-178	180	22	whether	whether	SCONJ
gujaf-178	180	23	they	they	PRON
gujaf-178	180	24	are	be	AUX
gujaf-178	180	25	linear	linear	ADJ
gujaf-178	180	26	or	or	CCONJ
gujaf-178	180	27	non	non	ADJ
gujaf-178	180	28	-	-	ADJ
gujaf-178	180	29	linear	linear	ADJ
gujaf-178	180	30	.	.	PUNCT
gujaf-178	181	1	at	at	ADP
gujaf-178	181	2	this	this	DET
gujaf-178	181	3	stage	stage	NOUN
gujaf-178	181	4	it	it	PRON
gujaf-178	181	5	is	be	AUX
gujaf-178	181	6	carried	carry	VERB
gujaf-178	181	7	out	out	ADP
gujaf-178	181	8	to	to	PART
gujaf-178	181	9	test	test	VERB
gujaf-178	181	10	the	the	DET
gujaf-178	181	11	goodness	goodness	NOUN
gujaf-178	181	12	of	of	ADP
gujaf-178	181	13	fit	fit	ADJ
gujaf-178	181	14	outer	outer	ADJ
gujaf-178	181	15	model	model	NOUN
gujaf-178	181	16	involves	involve	VERB
gujaf-178	181	17	testing	test	VERB
gujaf-178	181	18	validity	validity	NOUN
gujaf-178	181	19	and	and	CCONJ
gujaf-178	181	20	reliability	reliability	NOUN
gujaf-178	181	21	,	,	PUNCT
gujaf-178	181	22	the	the	DET
gujaf-178	181	23	inner	inner	ADJ
gujaf-178	181	24	model	model	NOUN
gujaf-178	181	25	includes	include	VERB
gujaf-178	181	26	model	model	NOUN
gujaf-178	181	27	fit	fit	ADJ
gujaf-178	181	28	tests	test	NOUN
gujaf-178	181	29	:	:	PUNCT
gujaf-178	181	30	model	model	PROPN
gujaf-178	181	31	fit	fit	PROPN
gujaf-178	181	32	,	,	PUNCT
gujaf-178	181	33	path	path	NOUN
gujaf-178	181	34	coefficient	coefficient	NOUN
gujaf-178	181	35	,	,	PUNCT
gujaf-178	181	36	and	and	CCONJ
gujaf-178	181	37	r²	r²	VERB
gujaf-178	181	38	(	(	PUNCT
gujaf-178	181	39	hair	hair	NOUN
gujaf-178	181	40	et	et	PROPN
gujaf-178	181	41	al	al	PROPN
gujaf-178	181	42	.	.	PROPN
gujaf-178	181	43	,	,	PUNCT
gujaf-178	181	44	2014	2014	NUM
gujaf-178	181	45	)	)	PUNCT
gujaf-178	181	46	the	the	DET
gujaf-178	181	47	unit	unit	NOUN
gujaf-178	181	48	of	of	ADP
gujaf-178	181	49	analysis	analysis	NOUN
gujaf-178	181	50	in	in	ADP
gujaf-178	181	51	this	this	DET
gujaf-178	181	52	study	study	NOUN
gujaf-178	181	53	is	be	AUX
gujaf-178	181	54	msme	msme	NOUN
gujaf-178	181	55	actors	actor	NOUN
gujaf-178	181	56	around	around	ADP
gujaf-178	181	57	tourist	tourist	NOUN
gujaf-178	181	58	destination	destination	NOUN
gujaf-178	181	59	"	"	PUNCT
gujaf-178	181	60	selecta	selecta	PROPN
gujaf-178	181	61	"	"	PUNCT
gujaf-178	181	62	batu	batu	NOUN
gujaf-178	181	63	city	city	PROPN
gujaf-178	181	64	,	,	PUNCT
gujaf-178	181	65	east	east	PROPN
gujaf-178	181	66	java	java	PROPN
gujaf-178	181	67	,	,	PUNCT
gujaf-178	181	68	a	a	DET
gujaf-178	181	69	total	total	NOUN
gujaf-178	181	70	of	of	ADP
gujaf-178	181	71	181	181	NUM
gujaf-178	181	72	micro	micro	NOUN
gujaf-178	181	73	,	,	PUNCT
gujaf-178	181	74	small	small	ADJ
gujaf-178	181	75	and	and	CCONJ
gujaf-178	181	76	medium	medium	ADJ
gujaf-178	181	77	enterprises	enterprise	NOUN
gujaf-178	181	78	engaged	engage	VERB
gujaf-178	181	79	in	in	ADP
gujaf-178	181	80	the	the	DET
gujaf-178	181	81	food	food	NOUN
gujaf-178	181	82	and	and	CCONJ
gujaf-178	181	83	beverage	beverage	NOUN
gujaf-178	181	84	business	business	NOUN
gujaf-178	181	85	and	and	CCONJ
gujaf-178	181	86	the	the	DET
gujaf-178	181	87	creative	creative	ADJ
gujaf-178	181	88	product	product	NOUN
gujaf-178	181	89	industry	industry	NOUN
gujaf-178	181	90	,	,	PUNCT
gujaf-178	181	91	a	a	DET
gujaf-178	181	92	total	total	NOUN
gujaf-178	181	93	of	of	ADP
gujaf-178	181	94	148	148	NUM
gujaf-178	181	95	samples	sample	NOUN
gujaf-178	181	96	that	that	PRON
gujaf-178	181	97	are	be	AUX
gujaf-178	181	98	eligible	eligible	ADJ
gujaf-178	181	99	for	for	ADP
gujaf-178	181	100	analysis	analysis	NOUN
gujaf-178	181	101	.	.	PUNCT
gujaf-178	182	1	this	this	DET
gujaf-178	182	2	research	research	NOUN
gujaf-178	182	3	was	be	AUX
gujaf-178	182	4	conducted	conduct	VERB
gujaf-178	182	5	by	by	ADP
gujaf-178	182	6	combining	combine	VERB
gujaf-178	182	7	experimental	experimental	ADJ
gujaf-178	182	8	and	and	CCONJ
gujaf-178	182	9	survey	survey	NOUN
gujaf-178	182	10	methods	method	NOUN
gujaf-178	182	11	using	use	VERB
gujaf-178	182	12	a	a	DET
gujaf-178	182	13	questionnaire	questionnaire	NOUN
gujaf-178	182	14	about	about	ADP
gujaf-178	182	15	knowledge	knowledge	NOUN
gujaf-178	182	16	and	and	CCONJ
gujaf-178	182	17	understanding	understanding	NOUN
gujaf-178	182	18	of	of	ADP
gujaf-178	182	19	information	information	NOUN
gujaf-178	182	20	technology	technology	NOUN
gujaf-178	182	21	,	,	PUNCT
gujaf-178	182	22	socialization	socialization	NOUN
gujaf-178	182	23	and	and	CCONJ
gujaf-178	182	24	compliance	compliance	NOUN
gujaf-178	182	25	.	.	PUNCT
gujaf-178	183	1	the	the	DET
gujaf-178	183	2	questionnaire	questionnaire	NOUN
gujaf-178	183	3	was	be	AUX
gujaf-178	183	4	grouped	group	VERB
gujaf-178	183	5	into	into	ADP
gujaf-178	183	6	:	:	PUNCT
gujaf-178	183	7	1	1	NUM
gujaf-178	183	8	.	.	X
gujaf-178	183	9	respondent	respondent	NOUN
gujaf-178	183	10	demographics	demographic	NOUN
gujaf-178	183	11	including	include	VERB
gujaf-178	183	12	name	name	NOUN
gujaf-178	183	13	,	,	PUNCT
gujaf-178	183	14	gender	gender	NOUN
gujaf-178	183	15	,	,	PUNCT
gujaf-178	183	16	income	income	NOUN
gujaf-178	183	17	,	,	PUNCT
gujaf-178	183	18	age	age	NOUN
gujaf-178	183	19	,	,	PUNCT
gujaf-178	183	20	education	education	NOUN
gujaf-178	183	21	,	,	PUNCT
gujaf-178	183	22	line	line	NOUN
gujaf-178	183	23	of	of	ADP
gujaf-178	183	24	business	business	NOUN
gujaf-178	183	25	,	,	PUNCT
gujaf-178	183	26	have	have	AUX
gujaf-178	183	27	used	use	VERB
gujaf-178	183	28	the	the	DET
gujaf-178	183	29	tax	tax	NOUN
gujaf-178	183	30	visit	visit	NOUN
gujaf-178	183	31	application	application	NOUN
gujaf-178	183	32	;	;	PUNCT
gujaf-178	184	1	2	2	X
gujaf-178	184	2	.	.	X
gujaf-178	184	3	instruments	instrument	NOUN
gujaf-178	184	4	:	:	PUNCT
gujaf-178	184	5	a	a	X
gujaf-178	184	6	)	)	PUNCT
gujaf-178	184	7	knowledge	knowledge	NOUN
gujaf-178	184	8	and	and	CCONJ
gujaf-178	184	9	understanding	understanding	NOUN
gujaf-178	184	10	of	of	ADP
gujaf-178	184	11	technology	technology	NOUN
gujaf-178	184	12	and	and	CCONJ
gujaf-178	184	13	information	information	NOUN
gujaf-178	184	14	;	;	PUNCT
gujaf-178	184	15	b	b	X
gujaf-178	184	16	)	)	PUNCT
gujaf-178	184	17	socialization	socialization	NOUN
gujaf-178	184	18	of	of	ADP
gujaf-178	184	19	tax	tax	NOUN
gujaf-178	184	20	visit	visit	NOUN
gujaf-178	184	21	applications	application	NOUN
gujaf-178	184	22	and	and	CCONJ
gujaf-178	184	23	d	d	NOUN
gujaf-178	184	24	)	)	PUNCT
gujaf-178	184	25	taxpayer	taxpayer	NOUN
gujaf-178	184	26	compliance	compliance	NOUN
gujaf-178	184	27	in	in	ADP
gujaf-178	184	28	carrying	carry	VERB
gujaf-178	184	29	out	out	ADP
gujaf-178	184	30	tax	tax	NOUN
gujaf-178	184	31	obligations	obligation	NOUN
gujaf-178	184	32	.	.	PUNCT
gujaf-178	185	1	respondents	respondent	NOUN
gujaf-178	185	2	were	be	AUX
gujaf-178	185	3	asked	ask	VERB
gujaf-178	185	4	to	to	PART
gujaf-178	185	5	rate	rate	VERB
gujaf-178	185	6	the	the	DET
gujaf-178	185	7	instrument	instrument	NOUN
gujaf-178	185	8	presented	present	VERB
gujaf-178	185	9	using	use	VERB
gujaf-178	185	10	a	a	DET
gujaf-178	185	11	likert	likert	ADJ
gujaf-178	185	12	scale	scale	NOUN
gujaf-178	185	13	with	with	ADP
gujaf-178	185	14	1	1	NUM
gujaf-178	185	15	for	for	ADP
gujaf-178	185	16	the	the	DET
gujaf-178	185	17	level	level	NOUN
gujaf-178	185	18	that	that	PRON
gujaf-178	185	19	strongly	strongly	ADV
gujaf-178	185	20	disagrees	disagree	VERB
gujaf-178	185	21	to	to	ADP
gujaf-178	185	22	5	5	NUM
gujaf-178	185	23	for	for	ADP
gujaf-178	185	24	answers	answer	NOUN
gujaf-178	185	25	that	that	PRON
gujaf-178	185	26	strongly	strongly	ADV
gujaf-178	185	27	agree	agree	VERB
gujaf-178	185	28	.	.	PUNCT
gujaf-178	186	1	data	datum	NOUN
gujaf-178	186	2	analysis	analysis	NOUN
gujaf-178	186	3	and	and	CCONJ
gujaf-178	186	4	testing	testing	NOUN
gujaf-178	186	5	using	use	VERB
gujaf-178	186	6	the	the	DET
gujaf-178	186	7	warppls	warppls	NOUN
gujaf-178	186	8	and	and	CCONJ
gujaf-178	186	9	spss	spss	PROPN
gujaf-178	186	10	applications	application	NOUN
gujaf-178	186	11	are	be	AUX
gujaf-178	186	12	used	use	VERB
gujaf-178	186	13	to	to	PART
gujaf-178	186	14	identify	identify	VERB
gujaf-178	186	15	and	and	CCONJ
gujaf-178	186	16	estimate	estimate	VERB
gujaf-178	186	17	the	the	DET
gujaf-178	186	18	relationship	relationship	NOUN
gujaf-178	186	19	between	between	ADP
gujaf-178	186	20	latent	latent	NOUN
gujaf-178	186	21	variables	variable	NOUN
gujaf-178	186	22	whether	whether	SCONJ
gujaf-178	186	23	they	they	PRON
gujaf-178	186	24	are	be	AUX
gujaf-178	186	25	linear	linear	ADJ
gujaf-178	186	26	or	or	CCONJ
gujaf-178	186	27	non	non	ADJ
gujaf-178	186	28	-	-	ADJ
gujaf-178	186	29	linear	linear	ADJ
gujaf-178	186	30	.	.	PUNCT
gujaf-178	187	1	at	at	ADP
gujaf-178	187	2	this	this	DET
gujaf-178	187	3	stage	stage	NOUN
gujaf-178	187	4	it	it	PRON
gujaf-178	187	5	is	be	AUX
gujaf-178	187	6	carried	carry	VERB
gujaf-178	187	7	out	out	ADP
gujaf-178	187	8	to	to	PART
gujaf-178	187	9	test	test	VERB
gujaf-178	187	10	the	the	DET
gujaf-178	187	11	goodness	goodness	NOUN
gujaf-178	187	12	of	of	ADP
gujaf-178	187	13	fit	fit	ADJ
gujaf-178	187	14	outer	outer	ADJ
gujaf-178	187	15	model	model	NOUN
gujaf-178	187	16	concerns	concern	NOUN
gujaf-178	187	17	validity	validity	NOUN
gujaf-178	187	18	and	and	CCONJ
gujaf-178	187	19	reliability	reliability	NOUN
gujaf-178	187	20	testing	testing	NOUN
gujaf-178	187	21	,	,	PUNCT
gujaf-178	187	22	the	the	DET
gujaf-178	187	23	inner	inner	ADJ
gujaf-178	187	24	model	model	NOUN
gujaf-178	187	25	includes	include	VERB
gujaf-178	187	26	model	model	NOUN
gujaf-178	187	27	compatibility	compatibility	NOUN
gujaf-178	187	28	tests	test	NOUN
gujaf-178	187	29	:	:	PUNCT
gujaf-178	187	30	model	model	PROPN
gujaf-178	187	31	fit	fit	PROPN
gujaf-178	187	32	,	,	PUNCT
gujaf-178	187	33	path	path	NOUN
gujaf-178	187	34	coefficient	coefficient	NOUN
gujaf-178	187	35	,	,	PUNCT
gujaf-178	187	36	and	and	CCONJ
gujaf-178	187	37	r²	r²	VERB
gujaf-178	187	38	(	(	PUNCT
gujaf-178	187	39	hair	hair	NOUN
gujaf-178	187	40	et	et	PROPN
gujaf-178	187	41	al	al	PROPN
gujaf-178	187	42	.	.	PROPN
gujaf-178	187	43	,	,	PUNCT
gujaf-178	187	44	2014	2014	NUM
gujaf-178	187	45	)	)	PUNCT
gujaf-178	187	46	4	4	NUM
gujaf-178	187	47	.	.	NOUN
gujaf-178	187	48	result	result	NOUN
gujaf-178	187	49	and	and	CCONJ
gujaf-178	187	50	findings	finding	VERB
gujaf-178	187	51	the	the	DET
gujaf-178	187	52	findings	finding	NOUN
gujaf-178	187	53	of	of	ADP
gujaf-178	187	54	this	this	DET
gujaf-178	187	55	study	study	NOUN
gujaf-178	187	56	are	be	AUX
gujaf-178	187	57	distinguished	distinguish	VERB
gujaf-178	187	58	:	:	PUNCT
gujaf-178	187	59	(	(	PUNCT
gujaf-178	187	60	1	1	X
gujaf-178	187	61	)	)	PUNCT
gujaf-178	187	62	respondent	respondent	NOUN
gujaf-178	187	63	profiles	profile	NOUN
gujaf-178	187	64	of	of	ADP
gujaf-178	187	65	151	151	NUM
gujaf-178	187	66	msmes	msme	NOUN
gujaf-178	187	67	in	in	ADP
gujaf-178	187	68	the	the	DET
gujaf-178	187	69	selecta	selecta	PROPN
gujaf-178	187	70	tourism	tourism	NOUN
gujaf-178	187	71	destination	destination	NOUN
gujaf-178	187	72	as	as	ADP
gujaf-178	187	73	respondents	respondent	NOUN
gujaf-178	187	74	who	who	PRON
gujaf-178	187	75	filled	fill	VERB
gujaf-178	187	76	out	out	ADP
gujaf-178	187	77	the	the	DET
gujaf-178	187	78	questionnaire	questionnaire	NOUN
gujaf-178	187	79	,	,	PUNCT
gujaf-178	187	80	but	but	CCONJ
gujaf-178	188	1	only	only	ADV
gujaf-178	188	2	148	148	NUM
gujaf-178	188	3	respondents	respondent	NOUN
gujaf-178	188	4	who	who	PRON
gujaf-178	188	5	were	be	AUX
gujaf-178	188	6	representative	representative	NOUN
gujaf-178	188	7	engaged	engage	VERB
gujaf-178	188	8	in	in	ADP
gujaf-178	188	9	the	the	DET
gujaf-178	188	10	food	food	NOUN
gujaf-178	188	11	and	and	CCONJ
gujaf-178	188	12	beverage	beverage	NOUN
gujaf-178	188	13	business	business	NOUN
gujaf-178	188	14	totaling	total	VERB
gujaf-178	188	15	73	73	NUM
gujaf-178	188	16	and	and	CCONJ
gujaf-178	188	17	creative	creative	ADJ
gujaf-178	188	18	product	product	NOUN
gujaf-178	188	19	industries	industry	NOUN
gujaf-178	188	20	totalling	total	VERB
gujaf-178	188	21	75	75	NUM
gujaf-178	188	22	can	can	AUX
gujaf-178	188	23	be	be	AUX
gujaf-178	188	24	analysed	analyse	VERB
gujaf-178	188	25	data	datum	NOUN
gujaf-178	188	26	consisting	consist	VERB
gujaf-178	188	27	of	of	ADP
gujaf-178	188	28	89	89	NUM
gujaf-178	188	29	men	man	NOUN
gujaf-178	188	30	and	and	CCONJ
gujaf-178	188	31	59	59	NUM
gujaf-178	188	32	women	woman	NOUN
gujaf-178	188	33	,	,	PUNCT
gujaf-178	188	34	background	background	NOUN
gujaf-178	188	35	is	be	AUX
gujaf-178	188	36	high	high	ADJ
gujaf-178	188	37	school	school	NOUN
gujaf-178	188	38	graduates	graduate	NOUN
gujaf-178	188	39	114	114	NUM
gujaf-178	188	40	respondents	respondent	NOUN
gujaf-178	188	41	,	,	PUNCT
gujaf-178	188	42	the	the	DET
gujaf-178	188	43	majority	majority	NOUN
gujaf-178	188	44	of	of	ADP
gujaf-178	188	45	business	business	NOUN
gujaf-178	188	46	owners	owner	NOUN
gujaf-178	188	47	aged	age	VERB
gujaf-178	188	48	between	between	ADP
gujaf-178	188	49	36	36	NUM
gujaf-178	188	50	-	-	SYM
gujaf-178	188	51	55	55	NUM
gujaf-178	188	52	years	year	NOUN
gujaf-178	188	53	a	a	DET
gujaf-178	188	54	total	total	NOUN
gujaf-178	188	55	of	of	ADP
gujaf-178	188	56	64	64	NUM
gujaf-178	188	57	respondents	respondent	NOUN
gujaf-178	188	58	.	.	PUNCT
gujaf-178	189	1	respondents	respondent	NOUN
gujaf-178	189	2	'	'	PART
gujaf-178	189	3	responses	response	NOUN
gujaf-178	189	4	regarding	regard	VERB
gujaf-178	189	5	knowledge	knowledge	NOUN
gujaf-178	189	6	of	of	ADP
gujaf-178	189	7	information	information	NOUN
gujaf-178	189	8	technology	technology	NOUN
gujaf-178	189	9	were	be	AUX
gujaf-178	189	10	63.6	63.6	NUM
gujaf-178	189	11	%	%	NOUN
gujaf-178	189	12	with	with	ADP
gujaf-178	189	13	fairly	fairly	ADV
gujaf-178	189	14	good	good	ADJ
gujaf-178	189	15	criteria	criterion	NOUN
gujaf-178	189	16	,	,	PUNCT
gujaf-178	189	17	understanding	understanding	NOUN
gujaf-178	189	18	of	of	ADP
gujaf-178	189	19	information	information	NOUN
gujaf-178	189	20	technology	technology	NOUN
gujaf-178	189	21	showed	show	VERB
gujaf-178	189	22	an	an	DET
gujaf-178	189	23	actual	actual	ADJ
gujaf-178	189	24	score	score	NOUN
gujaf-178	189	25	of	of	ADP
gujaf-178	189	26	78.02	78.02	NUM
gujaf-178	189	27	%	%	NOUN
gujaf-178	189	28	including	include	VERB
gujaf-178	189	29	good	good	ADJ
gujaf-178	189	30	criteria	criterion	NOUN
gujaf-178	189	31	,	,	PUNCT
gujaf-178	189	32	socialization	socialization	NOUN
gujaf-178	189	33	of	of	ADP
gujaf-178	189	34	the	the	DET
gujaf-178	189	35	tax	tax	NOUN
gujaf-178	189	36	visit	visit	NOUN
gujaf-178	189	37	application	application	NOUN
gujaf-178	189	38	showed	show	VERB
gujaf-178	189	39	a	a	DET
gujaf-178	189	40	score	score	NOUN
gujaf-178	189	41	of	of	ADP
gujaf-178	189	42	59.84	59.84	NUM
gujaf-178	189	43	%	%	NOUN
gujaf-178	189	44	including	include	VERB
gujaf-178	189	45	fairly	fairly	ADV
gujaf-178	189	46	good	good	ADJ
gujaf-178	189	47	criteria	criterion	NOUN
gujaf-178	189	48	,	,	PUNCT
gujaf-178	189	49	and	and	CCONJ
gujaf-178	189	50	tax	tax	NOUN
gujaf-178	189	51	compliance	compliance	NOUN
gujaf-178	189	52	indicated	indicate	VERB
gujaf-178	189	53	the	the	DET
gujaf-178	189	54	actual	actual	ADJ
gujaf-178	189	55	score	score	NOUN
gujaf-178	189	56	of	of	ADP
gujaf-178	189	57	77.74	77.74	NUM
gujaf-178	189	58	%	%	NOUN
gujaf-178	189	59	is	be	AUX
gujaf-178	189	60	quite	quite	ADV
gujaf-178	189	61	good	good	ADJ
gujaf-178	189	62	.	.	PUNCT
gujaf-178	190	1	the	the	DET
gujaf-178	190	2	summary	summary	NOUN
gujaf-178	190	3	of	of	ADP
gujaf-178	190	4	the	the	DET
gujaf-178	190	5	results	result	NOUN
gujaf-178	190	6	of	of	ADP
gujaf-178	190	7	data	datum	NOUN
gujaf-178	190	8	analysis	analysis	NOUN
gujaf-178	190	9	is	be	AUX
gujaf-178	190	10	presented	present	VERB
gujaf-178	190	11	as	as	SCONJ
gujaf-178	190	12	follows	follow	VERB
gujaf-178	190	13	gusau	gusau	ADJ
gujaf-178	190	14	journal	journal	NOUN
gujaf-178	190	15	of	of	ADP
gujaf-178	190	16	accounting	accounting	NOUN
gujaf-178	190	17	and	and	CCONJ
gujaf-178	190	18	finance	finance	NOUN
gujaf-178	190	19	,	,	PUNCT
gujaf-178	190	20	vol	vol	NOUN
gujaf-178	190	21	.	.	PROPN
gujaf-178	191	1	3	3	NUM
gujaf-178	191	2	,	,	PUNCT
gujaf-178	191	3	issue	issue	NOUN
gujaf-178	191	4	3	3	NUM
gujaf-178	191	5	,	,	PUNCT
gujaf-178	191	6	october	october	PROPN
gujaf-178	191	7	,	,	PUNCT
gujaf-178	191	8	2022	2022	NUM
gujaf-178	191	9	27	27	NUM
gujaf-178	191	10	i.	i.	NOUN
gujaf-178	191	11	evaluation	evaluation	NOUN
gujaf-178	191	12	of	of	ADP
gujaf-178	191	13	measurement	measurement	NOUN
gujaf-178	191	14	model	model	PROPN
gujaf-178	191	15	a.	a.	NOUN
gujaf-178	191	16	convergent	convergent	PROPN
gujaf-178	191	17	validity	validity	NOUN
gujaf-178	191	18	the	the	DET
gujaf-178	191	19	convergent	convergent	ADJ
gujaf-178	191	20	validity	validity	NOUN
gujaf-178	191	21	of	of	ADP
gujaf-178	191	22	the	the	DET
gujaf-178	191	23	size	size	NOUN
gujaf-178	191	24	mannequin	mannequin	NOUN
gujaf-178	191	25	uses	use	VERB
gujaf-178	191	26	reflective	reflective	ADJ
gujaf-178	191	27	indications	indication	NOUN
gujaf-178	191	28	based	base	VERB
gujaf-178	191	29	on	on	ADP
gujaf-178	191	30	the	the	DET
gujaf-178	191	31	aspect	aspect	NOUN
gujaf-178	191	32	loading	loading	NOUN
gujaf-178	191	33	strategy	strategy	NOUN
gujaf-178	191	34	of	of	ADP
gujaf-178	191	35	the	the	DET
gujaf-178	191	36	indications	indication	NOUN
gujaf-178	191	37	that	that	PRON
gujaf-178	191	38	measure	measure	VERB
gujaf-178	191	39	the	the	DET
gujaf-178	191	40	latent	latent	NOUN
gujaf-178	191	41	variables	variable	VERB
gujaf-178	191	42	.	.	PUNCT
gujaf-178	192	1	the	the	DET
gujaf-178	192	2	summary	summary	NOUN
gujaf-178	192	3	of	of	ADP
gujaf-178	192	4	the	the	DET
gujaf-178	192	5	loading	loading	NOUN
gujaf-178	192	6	takes	take	VERB
gujaf-178	192	7	a	a	DET
gujaf-178	192	8	look	look	NOUN
gujaf-178	192	9	at	at	ADP
gujaf-178	192	10	outcomes	outcome	NOUN
gujaf-178	192	11	is	be	AUX
gujaf-178	192	12	presented	present	VERB
gujaf-178	192	13	in	in	ADP
gujaf-178	192	14	table	table	NOUN
gujaf-178	192	15	1	1	NUM
gujaf-178	192	16	.	.	PUNCT
gujaf-178	192	17	table	table	NOUN
gujaf-178	192	18	1	1	NUM
gujaf-178	192	19	:	:	PUNCT
gujaf-178	192	20	loading	loading	NOUN
gujaf-178	192	21	and	and	CCONJ
gujaf-178	192	22	cross	cross	NOUN
gujaf-178	192	23	loading	loading	NOUN
gujaf-178	192	24	test	test	NOUN
gujaf-178	192	25	results	result	VERB
gujaf-178	192	26	no	no	DET
gujaf-178	192	27	variable	variable	ADJ
gujaf-178	192	28	indicator	indicator	NOUN
gujaf-178	192	29	cross	cross	NOUN
gujaf-178	192	30	loading	load	VERB
gujaf-178	192	31	p	p	NOUN
gujaf-178	192	32	value	value	NOUN
gujaf-178	192	33	type	type	NOUN
gujaf-178	192	34	1	1	NUM
gujaf-178	192	35	picktime	picktime	NOUN
gujaf-178	192	36	x1.1	x1.1	PROPN
gujaf-178	192	37	soc_1	soc_1	PROPN
gujaf-178	192	38	0.890	0.890	NUM
gujaf-178	192	39	<	<	X
gujaf-178	192	40	0.001	0.001	NUM
gujaf-178	192	41	reflective	reflective	ADJ
gujaf-178	192	42	outreach	outreach	NOUN
gujaf-178	192	43	x1.2	x1.2	PROPN
gujaf-178	192	44	soc_2	soc_2	VERB
gujaf-178	192	45	0.938	0.938	NUM
gujaf-178	192	46	<	<	X
gujaf-178	192	47	0.001	0.001	NUM
gujaf-178	192	48	reflective	reflective	ADJ
gujaf-178	192	49	x1.3	x1.3	PROPN
gujaf-178	192	50	soc_3	soc_3	VERB
gujaf-178	192	51	0,899	0,899	NUM
gujaf-178	192	52	<	<	X
gujaf-178	192	53	0.001	0.001	NUM
gujaf-178	192	54	reflective	reflective	ADJ
gujaf-178	192	55	2	2	NUM
gujaf-178	192	56	picktime	picktime	NOUN
gujaf-178	192	57	x2.1	x2.1	PUNCT
gujaf-178	192	58	knw-1	knw-1	PUNCT
gujaf-178	192	59	0.921	0.921	NUM
gujaf-178	192	60	<	<	NOUN
gujaf-178	192	61	0.001	0.001	NUM
gujaf-178	192	62	reflective	reflective	ADJ
gujaf-178	192	63	knowledge	knowledge	NOUN
gujaf-178	192	64	x2.2	x2.2	PROPN
gujaf-178	192	65	knw-2	knw-2	NUM
gujaf-178	192	66	0.894	0.894	NUM
gujaf-178	192	67	<	<	NOUN
gujaf-178	192	68	0.001	0.001	NUM
gujaf-178	192	69	reflective	reflective	ADJ
gujaf-178	192	70	x2.3	x2.3	PROPN
gujaf-178	192	71	knw-3	knw-3	X
gujaf-178	192	72	0.904	0.904	NUM
gujaf-178	192	73	<	<	SYM
gujaf-178	192	74	0.001	0.001	NUM
gujaf-178	192	75	reflective	reflective	ADJ
gujaf-178	192	76	x2.4	x2.4	NOUN
gujaf-178	192	77	knw_4	knw_4	PROPN
gujaf-178	192	78	0.699	0.699	NUM
gujaf-178	192	79	<	<	X
gujaf-178	192	80	0.001	0.001	NUM
gujaf-178	192	81	reflective	reflective	ADJ
gujaf-178	192	82	3	3	NUM
gujaf-178	192	83	picktime	picktime	NOUN
gujaf-178	192	84	understanding	understand	VERB
gujaf-178	192	85	x3.1	x3.1	PROPN
gujaf-178	192	86	und_1	und_1	PROPN
gujaf-178	192	87	x3.2	x3.2	PROPN
gujaf-178	192	88	und_2	und_2	ADP
gujaf-178	192	89	0.873	0.873	NUM
gujaf-178	192	90	0.895	0.895	NUM
gujaf-178	192	91	<	<	NOUN
gujaf-178	192	92	0.001	0.001	NUM
gujaf-178	192	93	<	<	X
gujaf-178	192	94	0.001	0.001	NUM
gujaf-178	192	95	reflective	reflective	ADJ
gujaf-178	192	96	reflective	reflective	ADJ
gujaf-178	192	97	x3.3	x3.3	PROPN
gujaf-178	192	98	und_3	und_3	NOUN
gujaf-178	192	99	0.863	0.863	NUM
gujaf-178	192	100	<	<	NOUN
gujaf-178	192	101	0.001	0.001	NUM
gujaf-178	192	102	reflective	reflective	ADJ
gujaf-178	192	103	x3.4	x3.4	NOUN
gujaf-178	192	104	und_4	und_4	ADP
gujaf-178	192	105	0.617	0.617	NUM
gujaf-178	192	106	<	<	X
gujaf-178	192	107	0.001	0.001	NUM
gujaf-178	192	108	reflective	reflective	NOUN
gujaf-178	192	109	x3.5	x3.5	PUNCT
gujaf-178	192	110	und_5	und_5	ADP
gujaf-178	192	111	0.750	0.750	NUM
gujaf-178	192	112	<	<	NOUN
gujaf-178	192	113	0.001	0.001	NUM
gujaf-178	192	114	reflective	reflective	ADJ
gujaf-178	192	115	4	4	NUM
gujaf-178	192	116	taxpayer	taxpayer	NOUN
gujaf-178	192	117	compliance	compliance	NOUN
gujaf-178	192	118	y1.1	y1.1	NOUN
gujaf-178	192	119	comp_1	comp_1	VERB
gujaf-178	192	120	y1.2	y1.2	PROPN
gujaf-178	192	121	comp_2	comp_2	PROPN
gujaf-178	192	122	0.894	0.894	NUM
gujaf-178	192	123	0.938	0.938	NUM
gujaf-178	192	124	<	<	X
gujaf-178	192	125	0.001	0.001	NUM
gujaf-178	192	126	<	<	X
gujaf-178	192	127	0.001	0.001	NUM
gujaf-178	192	128	reflective	reflective	ADJ
gujaf-178	192	129	reflective	reflective	NOUN
gujaf-178	192	130	y1.3	y1.3	PROPN
gujaf-178	192	131	comp_3	comp_3	NOUN
gujaf-178	192	132	0.817	0.817	NUM
gujaf-178	192	133	<	<	NOUN
gujaf-178	192	134	0.001	0.001	NUM
gujaf-178	192	135	reflective	reflective	ADJ
gujaf-178	192	136	y1.4	y1.4	PROPN
gujaf-178	192	137	comp_4	comp_4	NOUN
gujaf-178	192	138	0.900	0.900	NUM
gujaf-178	192	139	<	<	NOUN
gujaf-178	192	140	0.001	0.001	NUM
gujaf-178	192	141	reflective	reflective	ADJ
gujaf-178	192	142	y1.6	y1.6	SYM
gujaf-178	192	143	comp_5	comp_5	VERB
gujaf-178	192	144	0.848	0.848	NUM
gujaf-178	192	145	<	<	SYM
gujaf-178	192	146	0.001	0.001	NUM
gujaf-178	192	147	reflective	reflective	ADJ
gujaf-178	192	148	source	source	NOUN
gujaf-178	192	149	:	:	PUNCT
gujaf-178	192	150	result	result	NOUN
gujaf-178	192	151	of	of	ADP
gujaf-178	192	152	data	datum	NOUN
gujaf-178	192	153	analysis	analysis	NOUN
gujaf-178	192	154	(	(	PUNCT
gujaf-178	192	155	2021	2021	NUM
gujaf-178	192	156	)	)	PUNCT
gujaf-178	192	157	based	base	VERB
gujaf-178	192	158	on	on	ADP
gujaf-178	192	159	table	table	NOUN
gujaf-178	192	160	1	1	NUM
gujaf-178	192	161	.	.	PUNCT
gujaf-178	193	1	the	the	DET
gujaf-178	193	2	symptoms	symptom	NOUN
gujaf-178	193	3	of	of	ADP
gujaf-178	193	4	each	each	DET
gujaf-178	193	5	socialization	socialization	NOUN
gujaf-178	193	6	variable	variable	NOUN
gujaf-178	193	7	,	,	PUNCT
gujaf-178	193	8	information	information	NOUN
gujaf-178	193	9	and	and	CCONJ
gujaf-178	193	10	appreciation	appreciation	NOUN
gujaf-178	193	11	of	of	ADP
gujaf-178	193	12	"	"	PUNCT
gujaf-178	193	13	picktime	picktime	NOUN
gujaf-178	193	14	"	"	PUNCT
gujaf-178	193	15	tax	tax	NOUN
gujaf-178	193	16	visits	visit	NOUN
gujaf-178	193	17	and	and	CCONJ
gujaf-178	193	18	taxpayer	taxpayer	NOUN
gujaf-178	193	19	compliance	compliance	NOUN
gujaf-178	193	20	have	have	AUX
gujaf-178	193	21	mirrored	mirror	VERB
gujaf-178	193	22	the	the	DET
gujaf-178	193	23	dimension	dimension	NOUN
gujaf-178	193	24	of	of	ADP
gujaf-178	193	25	each	each	DET
gujaf-178	193	26	socialization	socialization	NOUN
gujaf-178	193	27	variable	variable	NOUN
gujaf-178	193	28	,	,	PUNCT
gujaf-178	193	29	know	know	NOUN
gujaf-178	193	30	-	-	PUNCT
gujaf-178	193	31	how	how	NOUN
gujaf-178	193	32	and	and	CCONJ
gujaf-178	193	33	perception	perception	NOUN
gujaf-178	193	34	of	of	ADP
gujaf-178	193	35	"	"	PUNCT
gujaf-178	193	36	picktime	picktime	NOUN
gujaf-178	193	37	"	"	PUNCT
gujaf-178	193	38	tax	tax	NOUN
gujaf-178	193	39	visits	visit	NOUN
gujaf-178	193	40	and	and	CCONJ
gujaf-178	193	41	taxpayer	taxpayer	NOUN
gujaf-178	193	42	compliance	compliance	NOUN
gujaf-178	193	43	,	,	PUNCT
gujaf-178	193	44	particularly	particularly	ADV
gujaf-178	193	45	the	the	DET
gujaf-178	193	46	loading	loading	NOUN
gujaf-178	193	47	issue	issue	NOUN
gujaf-178	193	48	the	the	DET
gujaf-178	193	49	loading	loading	NOUN
gujaf-178	193	50	issue	issue	NOUN
gujaf-178	193	51	value	value	NOUN
gujaf-178	193	52	>	>	X
gujaf-178	193	53	0.4	0.4	NUM
gujaf-178	193	54	b.	b.	NOUN
gujaf-178	193	55	composite	composite	ADJ
gujaf-178	193	56	reliability	reliability	NOUN
gujaf-178	193	57	the	the	DET
gujaf-178	193	58	precis	precis	NOUN
gujaf-178	193	59	of	of	ADP
gujaf-178	193	60	the	the	DET
gujaf-178	193	61	composite	composite	ADJ
gujaf-178	193	62	reliability	reliability	NOUN
gujaf-178	193	63	take	take	VERB
gujaf-178	193	64	a	a	DET
gujaf-178	193	65	look	look	NOUN
gujaf-178	193	66	at	at	ADP
gujaf-178	193	67	results	result	NOUN
gujaf-178	193	68	is	be	AUX
gujaf-178	193	69	presented	present	VERB
gujaf-178	193	70	in	in	ADP
gujaf-178	193	71	table	table	NOUN
gujaf-178	193	72	2	2	NUM
gujaf-178	193	73	:	:	PUNCT
gujaf-178	193	74	gusau	gusau	ADJ
gujaf-178	193	75	journal	journal	NOUN
gujaf-178	193	76	of	of	ADP
gujaf-178	193	77	accounting	accounting	NOUN
gujaf-178	193	78	and	and	CCONJ
gujaf-178	193	79	finance	finance	NOUN
gujaf-178	193	80	,	,	PUNCT
gujaf-178	193	81	vol	vol	NOUN
gujaf-178	193	82	.	.	PROPN
gujaf-178	194	1	3	3	NUM
gujaf-178	194	2	,	,	PUNCT
gujaf-178	194	3	issue	issue	NOUN
gujaf-178	194	4	3	3	NUM
gujaf-178	194	5	,	,	PUNCT
gujaf-178	194	6	october	october	PROPN
gujaf-178	194	7	,	,	PUNCT
gujaf-178	194	8	2022	2022	NUM
gujaf-178	194	9	28	28	NUM
gujaf-178	194	10	table	table	NOUN
gujaf-178	194	11	2	2	NUM
gujaf-178	194	12	:	:	PUNCT
gujaf-178	194	13	composite	composite	ADJ
gujaf-178	194	14	reliability	reliability	NOUN
gujaf-178	194	15	variable	variable	ADJ
gujaf-178	194	16	composite	composite	ADJ
gujaf-178	194	17	reliability	reliability	NOUN
gujaf-178	194	18	picktime	picktime	NOUN
gujaf-178	194	19	outrech	outrech	ADJ
gujaf-178	194	20	–	–	PUNCT
gujaf-178	194	21	(	(	PUNCT
gujaf-178	194	22	soc	soc	NOUN
gujaf-178	194	23	)	)	PUNCT
gujaf-178	194	24	0.935	0.935	NUM
gujaf-178	194	25	picktime	picktime	NOUN
gujaf-178	194	26	knowledge	knowledge	NOUN
gujaf-178	194	27	–	–	PUNCT
gujaf-178	194	28	(	(	PUNCT
gujaf-178	194	29	knw	knw	NOUN
gujaf-178	194	30	)	)	PUNCT
gujaf-178	194	31	0.918	0.918	NUM
gujaf-178	194	32	picktime	picktime	NOUN
gujaf-178	194	33	understanding	understanding	NOUN
gujaf-178	194	34	–	–	PUNCT
gujaf-178	194	35	(	(	PUNCT
gujaf-178	194	36	und	und	NOUN
gujaf-178	194	37	)	)	PUNCT
gujaf-178	194	38	0.901	0.901	NUM
gujaf-178	194	39	taxpayer	taxpayer	NOUN
gujaf-178	194	40	compliance	compliance	NOUN
gujaf-178	194	41	–	–	PUNCT
gujaf-178	194	42	(	(	PUNCT
gujaf-178	194	43	comp	comp	NOUN
gujaf-178	194	44	)	)	PUNCT
gujaf-178	194	45	0.945	0.945	NUM
gujaf-178	194	46	mediation	mediation	NOUN
gujaf-178	194	47	knw*soc	knw*soc	NOUN
gujaf-178	194	48	1.000	1.000	NUM
gujaf-178	194	49	source	source	NOUN
gujaf-178	194	50	:	:	PUNCT
gujaf-178	194	51	result	result	NOUN
gujaf-178	194	52	of	of	ADP
gujaf-178	194	53	data	datum	NOUN
gujaf-178	194	54	analysis	analysis	NOUN
gujaf-178	194	55	(	(	PUNCT
gujaf-178	194	56	2021	2021	NUM
gujaf-178	194	57	)	)	PUNCT
gujaf-178	194	58	based	base	VERB
gujaf-178	194	59	on	on	ADP
gujaf-178	194	60	table	table	NOUN
gujaf-178	194	61	2	2	NUM
gujaf-178	194	62	,	,	PUNCT
gujaf-178	194	63	the	the	DET
gujaf-178	194	64	variables	variable	NOUN
gujaf-178	194	65	of	of	ADP
gujaf-178	194	66	picktime	picktime	NOUN
gujaf-178	194	67	information	information	NOUN
gujaf-178	194	68	(	(	PUNCT
gujaf-178	194	69	knw	knw	NOUN
gujaf-178	194	70	)	)	PUNCT
gujaf-178	194	71	,	,	PUNCT
gujaf-178	194	72	picktime	picktime	NOUN
gujaf-178	194	73	socialization	socialization	NOUN
gujaf-178	194	74	(	(	PUNCT
gujaf-178	194	75	soc	soc	NOUN
gujaf-178	194	76	)	)	PUNCT
gujaf-178	194	77	,	,	PUNCT
gujaf-178	194	78	picktime	picktime	NOUN
gujaf-178	194	79	understanding	understanding	NOUN
gujaf-178	194	80	(	(	PUNCT
gujaf-178	194	81	und	und	PROPN
gujaf-178	194	82	)	)	PUNCT
gujaf-178	194	83	,	,	PUNCT
gujaf-178	194	84	taxpayer	taxpayer	NOUN
gujaf-178	194	85	compliance	compliance	NOUN
gujaf-178	194	86	(	(	PUNCT
gujaf-178	194	87	comp	comp	NOUN
gujaf-178	194	88	)	)	PUNCT
gujaf-178	194	89	have	have	VERB
gujaf-178	194	90	a	a	DET
gujaf-178	194	91	composite	composite	ADJ
gujaf-178	194	92	reliability	reliability	NOUN
gujaf-178	194	93	price	price	NOUN
gujaf-178	194	94	of	of	ADP
gujaf-178	194	95	0.7	0.7	NUM
gujaf-178	195	1	this	this	PRON
gujaf-178	195	2	indicates	indicate	VERB
gujaf-178	195	3	that	that	SCONJ
gujaf-178	195	4	all	all	DET
gujaf-178	195	5	indicators	indicator	NOUN
gujaf-178	195	6	of	of	ADP
gujaf-178	195	7	each	each	DET
gujaf-178	195	8	variable	variable	NOUN
gujaf-178	195	9	have	have	VERB
gujaf-178	195	10	excessive	excessive	ADJ
gujaf-178	195	11	reliability	reliability	NOUN
gujaf-178	195	12	.	.	PUNCT
gujaf-178	196	1	properly	properly	ADV
gujaf-178	196	2	for	for	ADP
gujaf-178	196	3	the	the	DET
gujaf-178	196	4	latent	latent	NOUN
gujaf-178	196	5	variable	variable	NOUN
gujaf-178	196	6	.	.	PUNCT
gujaf-178	197	1	c.	c.	PROPN
gujaf-178	197	2	model	model	PROPN
gujaf-178	197	3	fit	fit	ADJ
gujaf-178	197	4	and	and	CCONJ
gujaf-178	197	5	quality	quality	NOUN
gujaf-178	197	6	indices	index	NOUN
gujaf-178	197	7	table	table	VERB
gujaf-178	197	8	3	3	NUM
gujaf-178	197	9	:	:	PUNCT
gujaf-178	197	10	model	model	NOUN
gujaf-178	197	11	fit	fit	ADJ
gujaf-178	197	12	and	and	CCONJ
gujaf-178	197	13	quality	quality	NOUN
gujaf-178	197	14	indices	index	NOUN
gujaf-178	197	15	model	model	VERB
gujaf-178	197	16	fit	fit	ADJ
gujaf-178	197	17	and	and	CCONJ
gujaf-178	197	18	quality	quality	NOUN
gujaf-178	197	19	indices	index	NOUN
gujaf-178	197	20	fit	fit	ADJ
gujaf-178	197	21	criteria	criterion	NOUN
gujaf-178	197	22	analysis	analysis	NOUN
gujaf-178	197	23	result	result	NOUN
gujaf-178	197	24	evaluation	evaluation	NOUN
gujaf-178	197	25	model	model	NOUN
gujaf-178	197	26	adjusted	adjust	VERB
gujaf-178	197	27	r2	r2	PROPN
gujaf-178	197	28	r2	r2	PROPN
gujaf-178	197	29	0.627	0.627	NUM
gujaf-178	197	30	,	,	PUNCT
gujaf-178	197	31	model	model	PROPN
gujaf-178	197	32	kuat	kuat	PROPN
gujaf-178	197	33	≥	≥	PROPN
gujaf-178	197	34	0.70	0.70	NUM
gujaf-178	197	35	moderat	moderat	PROPN
gujaf-178	197	36	≤	≤	NUM
gujaf-178	197	37	0.45	0.45	NUM
gujaf-178	197	38	lemah	lemah	NOUN
gujaf-178	197	39	≤	≤	NUM
gujaf-178	197	40	0.25	0.25	NUM
gujaf-178	197	41	strong	strong	ADJ
gujaf-178	197	42	average	average	ADJ
gujaf-178	197	43	path	path	NOUN
gujaf-178	197	44	coefficient	coefficient	NOUN
gujaf-178	197	45	apc	apc	PROPN
gujaf-178	197	46	=	=	PROPN
gujaf-178	197	47	0.538	0.538	NUM
gujaf-178	197	48	,	,	PUNCT
gujaf-178	197	49	p	p	X
gujaf-178	197	50	<	<	X
gujaf-178	197	51	0.001	0.001	NUM
gujaf-178	197	52	good	good	ADJ
gujaf-178	197	53	average	average	ADJ
gujaf-178	197	54	r	r	NOUN
gujaf-178	197	55	squared	square	VERB
gujaf-178	197	56	ars	ar	NOUN
gujaf-178	197	57	=	=	SYM
gujaf-178	197	58	0.613	0.613	NUM
gujaf-178	197	59	,	,	PUNCT
gujaf-178	197	60	p	p	X
gujaf-178	197	61	<	<	X
gujaf-178	197	62	0.001	0.001	NUM
gujaf-178	197	63	good	good	ADJ
gujaf-178	197	64	average	average	ADJ
gujaf-178	197	65	block	block	NOUN
gujaf-178	197	66	vif	vif	NOUN
gujaf-178	197	67	avif	avif	VERB
gujaf-178	197	68	=	=	PROPN
gujaf-178	197	69	2.342	2.342	NUM
gujaf-178	197	70	;	;	PUNCT
gujaf-178	197	71	accepted	accept	VERB
gujaf-178	197	72	if	if	SCONJ
gujaf-178	197	73	<	<	X
gujaf-178	197	74	=	=	SYM
gujaf-178	197	75	5	5	NUM
gujaf-178	197	76	,	,	PUNCT
gujaf-178	197	77	ideal<=	ideal<=	VERB
gujaf-178	197	78	3.3	3.3	NUM
gujaf-178	197	79	ideal	ideal	ADJ
gujaf-178	197	80	average	average	ADJ
gujaf-178	197	81	adjusted	adjust	VERB
gujaf-178	197	82	r	r	NOUN
gujaf-178	197	83	-	-	PUNCT
gujaf-178	197	84	square	square	ADJ
gujaf-178	197	85	aars	aar	NOUN
gujaf-178	197	86	=	=	SYM
gujaf-178	197	87	0.627	0.627	NUM
gujaf-178	197	88	,	,	PUNCT
gujaf-178	197	89	p	p	X
gujaf-178	197	90	<	<	X
gujaf-178	197	91	0.001	0.001	NUM
gujaf-178	197	92	good	good	ADJ
gujaf-178	197	93	average	average	ADJ
gujaf-178	197	94	full	full	ADJ
gujaf-178	197	95	collinearity	collinearity	NOUN
gujaf-178	197	96	vif	vif	NOUN
gujaf-178	197	97	afvif	afvif	NOUN
gujaf-178	197	98	=	=	SYM
gujaf-178	197	99	3.268	3.268	NUM
gujaf-178	197	100	;	;	PUNCT
gujaf-178	197	101	accepted	accept	VERB
gujaf-178	197	102	if<=5	if<=5	PROPN
gujaf-178	197	103	ideal<=3.3	ideal<=3.3	PROPN
gujaf-178	197	104	ideal	ideal	PROPN
gujaf-178	197	105	tenenhaus	tenenhaus	ADP
gujaf-178	197	106	gof	gof	ADJ
gujaf-178	197	107	gof	gof	PROPN
gujaf-178	197	108	=	=	PROPN
gujaf-178	197	109	0.710	0.710	NUM
gujaf-178	197	110	;	;	PUNCT
gujaf-178	197	111	0.1	0.1	NUM
gujaf-178	197	112	–	–	PUNCT
gujaf-178	197	113	0.24	0.24	NUM
gujaf-178	197	114	=	=	PUNCT
gujaf-178	197	115	small	small	ADJ
gujaf-178	197	116	0.25	0.25	NUM
gujaf-178	197	117	–	–	SYM
gujaf-178	197	118	0.35	0.35	NUM
gujaf-178	197	119	=	=	SYM
gujaf-178	197	120	medium	medium	NOUN
gujaf-178	197	121	gof	gof	NOUN
gujaf-178	197	122	>	>	X
gujaf-178	198	1	0.36	0.36	NUM
gujaf-178	198	2	=	=	SYM
gujaf-178	198	3	large	large	ADJ
gujaf-178	198	4	large	large	ADJ
gujaf-178	198	5	simpson	simpson	PROPN
gujaf-178	198	6	’s	’s	PART
gujaf-178	198	7	paradox	paradox	PROPN
gujaf-178	198	8	ratio	ratio	NOUN
gujaf-178	198	9	spr	spr	NOUN
gujaf-178	199	1	=	=	NOUN
gujaf-178	199	2	1.000	1.000	NUM
gujaf-178	199	3	;	;	PUNCT
gujaf-178	199	4	accepted	accept	VERB
gujaf-178	199	5	if	if	SCONJ
gujaf-178	199	6	>	>	X
gujaf-178	199	7	=	=	SYM
gujaf-178	199	8	0.7	0.7	NUM
gujaf-178	199	9	ideal	ideal	NOUN
gujaf-178	199	10	=	=	SYM
gujaf-178	199	11	1.00	1.00	NUM
gujaf-178	199	12	ideal	ideal	ADJ
gujaf-178	199	13	r	r	NOUN
gujaf-178	199	14	-	-	PUNCT
gujaf-178	199	15	squared	square	VERB
gujaf-178	199	16	contribution	contribution	NOUN
gujaf-178	199	17	ratio	ratio	NOUN
gujaf-178	199	18	rscr	rscr	NOUN
gujaf-178	199	19	=	=	SYM
gujaf-178	199	20	1.000	1.000	NUM
gujaf-178	199	21	;	;	PUNCT
gujaf-178	199	22	accepted	accept	VERB
gujaf-178	199	23	if	if	SCONJ
gujaf-178	199	24	>	>	X
gujaf-178	199	25	=	=	NOUN
gujaf-178	199	26	0.9	0.9	NUM
gujaf-178	199	27	ideal	ideal	NOUN
gujaf-178	199	28	=	=	SYM
gujaf-178	199	29	1.00	1.00	NUM
gujaf-178	199	30	ideal	ideal	ADJ
gujaf-178	199	31	gusau	gusau	ADJ
gujaf-178	199	32	journal	journal	NOUN
gujaf-178	199	33	of	of	ADP
gujaf-178	199	34	accounting	accounting	NOUN
gujaf-178	199	35	and	and	CCONJ
gujaf-178	199	36	finance	finance	NOUN
gujaf-178	199	37	,	,	PUNCT
gujaf-178	199	38	vol	vol	NOUN
gujaf-178	199	39	.	.	PROPN
gujaf-178	199	40	3	3	NUM
gujaf-178	199	41	,	,	PUNCT
gujaf-178	199	42	issue	issue	NOUN
gujaf-178	199	43	3	3	NUM
gujaf-178	199	44	,	,	PUNCT
gujaf-178	199	45	october	october	PROPN
gujaf-178	199	46	,	,	PUNCT
gujaf-178	199	47	2022	2022	NUM
gujaf-178	199	48	29	29	NUM
gujaf-178	199	49	statistical	statistical	ADJ
gujaf-178	199	50	suppression	suppression	NOUN
gujaf-178	199	51	ratio	ratio	NOUN
gujaf-178	199	52	ssr	ssr	NOUN
gujaf-178	199	53	=	=	SYM
gujaf-178	199	54	1.000	1.000	NUM
gujaf-178	199	55	;	;	PUNCT
gujaf-178	199	56	accepted	accept	VERB
gujaf-178	199	57	if	if	SCONJ
gujaf-178	199	58	>	>	X
gujaf-178	199	59	=	=	SYM
gujaf-178	199	60	0.7	0.7	NUM
gujaf-178	199	61	ideal	ideal	ADJ
gujaf-178	199	62	nonlinier	nonlinier	NOUN
gujaf-178	199	63	bivariate	bivariate	ADJ
gujaf-178	199	64	causality	causality	NOUN
gujaf-178	199	65	direction	direction	NOUN
gujaf-178	199	66	ratio	ratio	NOUN
gujaf-178	199	67	nlbcdr	nlbcdr	NOUN
gujaf-178	199	68	=	=	NOUN
gujaf-178	199	69	0.833	0.833	NUM
gujaf-178	199	70	;	;	PUNCT
gujaf-178	199	71	accepted	accept	VERB
gujaf-178	199	72	if>=0.7	if>=0.7	PROPN
gujaf-178	199	73	ideal	ideal	PROPN
gujaf-178	199	74	source	source	NOUN
gujaf-178	199	75	:	:	PUNCT
gujaf-178	199	76	result	result	NOUN
gujaf-178	199	77	of	of	ADP
gujaf-178	199	78	data	datum	NOUN
gujaf-178	199	79	analysis	analysis	NOUN
gujaf-178	199	80	(	(	PUNCT
gujaf-178	199	81	2021	2021	NUM
gujaf-178	199	82	)	)	PUNCT
gujaf-178	199	83	based	base	VERB
gujaf-178	199	84	on	on	ADP
gujaf-178	199	85	table	table	NOUN
gujaf-178	199	86	3	3	NUM
gujaf-178	199	87	,	,	PUNCT
gujaf-178	199	88	shows	show	VERB
gujaf-178	199	89	the	the	DET
gujaf-178	199	90	goodness	goodness	NOUN
gujaf-178	199	91	of	of	ADP
gujaf-178	199	92	fit	fit	ADJ
gujaf-178	199	93	inner	inner	ADJ
gujaf-178	199	94	model	model	NOUN
gujaf-178	199	95	.	.	PUNCT
gujaf-178	200	1	the	the	DET
gujaf-178	200	2	results	result	NOUN
gujaf-178	200	3	of	of	ADP
gujaf-178	200	4	the	the	DET
gujaf-178	200	5	analysis	analysis	NOUN
gujaf-178	200	6	show	show	VERB
gujaf-178	200	7	the	the	DET
gujaf-178	200	8	value	value	NOUN
gujaf-178	200	9	of	of	ADP
gujaf-178	200	10	the	the	DET
gujaf-178	200	11	average	average	ADJ
gujaf-178	200	12	path	path	NOUN
gujaf-178	200	13	coefficient	coefficient	NOUN
gujaf-178	200	14	(	(	PUNCT
gujaf-178	200	15	apc	apc	PROPN
gujaf-178	200	16	)	)	PUNCT
gujaf-178	200	17	or	or	CCONJ
gujaf-178	200	18	the	the	DET
gujaf-178	200	19	average	average	ADJ
gujaf-178	200	20	path	path	NOUN
gujaf-178	200	21	coefficient	coefficient	NOUN
gujaf-178	200	22	of	of	ADP
gujaf-178	200	23	0.538	0.538	NUM
gujaf-178	200	24	with	with	ADP
gujaf-178	200	25	a	a	DET
gujaf-178	200	26	significance	significance	NOUN
gujaf-178	200	27	level	level	NOUN
gujaf-178	200	28	of	of	ADP
gujaf-178	200	29	p	p	NOUN
gujaf-178	200	30	-	-	PUNCT
gujaf-178	200	31	value	value	NOUN
gujaf-178	200	32	<	<	X
gujaf-178	200	33	0.00	0.00	NUM
gujaf-178	200	34	,	,	PUNCT
gujaf-178	200	35	which	which	PRON
gujaf-178	200	36	means	mean	VERB
gujaf-178	200	37	that	that	SCONJ
gujaf-178	200	38	the	the	DET
gujaf-178	200	39	coefficient	coefficient	NOUN
gujaf-178	200	40	on	on	ADP
gujaf-178	200	41	each	each	DET
gujaf-178	200	42	the	the	DET
gujaf-178	200	43	path	path	NOUN
gujaf-178	200	44	has	have	VERB
gujaf-178	200	45	a	a	DET
gujaf-178	200	46	massive	massive	ADJ
gujaf-178	200	47	have	have	VERB
gujaf-178	200	48	an	an	DET
gujaf-178	200	49	impact	impact	NOUN
gujaf-178	200	50	on	on	ADP
gujaf-178	200	51	on	on	ADP
gujaf-178	200	52	the	the	DET
gujaf-178	200	53	know	know	NOUN
gujaf-178	200	54	-	-	PUNCT
gujaf-178	200	55	how	how	NOUN
gujaf-178	200	56	of	of	ADP
gujaf-178	200	57	taxpayers	taxpayer	NOUN
gujaf-178	200	58	about	about	ADP
gujaf-178	200	59	tax	tax	NOUN
gujaf-178	200	60	visits	visit	NOUN
gujaf-178	200	61	on	on	ADP
gujaf-178	200	62	the	the	DET
gujaf-178	200	63	appreciation	appreciation	NOUN
gujaf-178	200	64	variable	variable	NOUN
gujaf-178	200	65	and	and	CCONJ
gujaf-178	200	66	additionally	additionally	ADV
gujaf-178	200	67	the	the	DET
gujaf-178	200	68	moderating	moderate	VERB
gujaf-178	200	69	model	model	NOUN
gujaf-178	200	70	of	of	ADP
gujaf-178	200	71	the	the	DET
gujaf-178	200	72	socialization	socialization	NOUN
gujaf-178	200	73	relationship	relationship	NOUN
gujaf-178	200	74	on	on	ADP
gujaf-178	200	75	appreciation	appreciation	NOUN
gujaf-178	200	76	the	the	DET
gujaf-178	200	77	application	application	NOUN
gujaf-178	200	78	of	of	ADP
gujaf-178	200	79	tax	tax	NOUN
gujaf-178	200	80	visits	visit	NOUN
gujaf-178	200	81	.	.	PUNCT
gujaf-178	201	1	average	average	ADJ
gujaf-178	201	2	r	r	NOUN
gujaf-178	201	3	-	-	PUNCT
gujaf-178	201	4	squared	square	VERB
gujaf-178	201	5	(	(	PUNCT
gujaf-178	201	6	ars	ar	NOUN
gujaf-178	201	7	)	)	PUNCT
gujaf-178	201	8	value	value	NOUN
gujaf-178	201	9	is	be	AUX
gujaf-178	201	10	0.613	0.613	NUM
gujaf-178	201	11	with	with	ADP
gujaf-178	201	12	p	p	NOUN
gujaf-178	201	13	-	-	PUNCT
gujaf-178	201	14	value	value	NOUN
gujaf-178	201	15	p	p	X
gujaf-178	201	16	<	<	X
gujaf-178	201	17	0.001	0.001	NUM
gujaf-178	201	18	and	and	CCONJ
gujaf-178	201	19	average	average	ADJ
gujaf-178	201	20	adjusted	adjusted	ADJ
gujaf-178	201	21	r	r	NOUN
gujaf-178	201	22	-	-	PUNCT
gujaf-178	201	23	squared	squared	ADJ
gujaf-178	201	24	is	be	AUX
gujaf-178	201	25	0.627	0.627	NUM
gujaf-178	201	26	p	p	ADJ
gujaf-178	201	27	-	-	PUNCT
gujaf-178	201	28	value	value	NOUN
gujaf-178	201	29	p	p	X
gujaf-178	201	30	<	<	X
gujaf-178	201	31	0.001	0.001	NUM
gujaf-178	201	32	potential	potential	NOUN
gujaf-178	201	33	that	that	SCONJ
gujaf-178	201	34	the	the	DET
gujaf-178	201	35	socialization	socialization	NOUN
gujaf-178	201	36	,	,	PUNCT
gujaf-178	201	37	knowledge	knowledge	NOUN
gujaf-178	201	38	and	and	CCONJ
gujaf-178	201	39	understanding	understanding	NOUN
gujaf-178	201	40	of	of	ADP
gujaf-178	201	41	tax	tax	NOUN
gujaf-178	201	42	visits	visit	NOUN
gujaf-178	201	43	suggests	suggest	VERB
gujaf-178	201	44	a	a	DET
gujaf-178	201	45	enormous	enormous	ADJ
gujaf-178	201	46	62.7	62.7	NUM
gujaf-178	201	47	%	%	NOUN
gujaf-178	201	48	impact	impact	NOUN
gujaf-178	201	49	on	on	ADP
gujaf-178	201	50	taxpayer	taxpayer	NOUN
gujaf-178	201	51	compliance	compliance	NOUN
gujaf-178	201	52	and	and	CCONJ
gujaf-178	201	53	additionally	additionally	ADV
gujaf-178	201	54	the	the	DET
gujaf-178	201	55	moderation	moderation	NOUN
gujaf-178	201	56	mannequin	mannequin	NOUN
gujaf-178	201	57	on	on	ADP
gujaf-178	201	58	taxpayer	taxpayer	NOUN
gujaf-178	201	59	compliance	compliance	NOUN
gujaf-178	201	60	.	.	PUNCT
gujaf-178	202	1	while	while	SCONJ
gujaf-178	202	2	the	the	DET
gujaf-178	202	3	last	last	ADJ
gujaf-178	202	4	37.3	37.3	NUM
gujaf-178	202	5	%	%	NOUN
gujaf-178	202	6	is	be	AUX
gujaf-178	202	7	influenced	influence	VERB
gujaf-178	202	8	by	by	ADP
gujaf-178	202	9	way	way	NOUN
gujaf-178	202	10	of	of	ADP
gujaf-178	202	11	different	different	ADJ
gujaf-178	202	12	variables	variable	NOUN
gujaf-178	202	13	that	that	PRON
gujaf-178	202	14	are	be	AUX
gujaf-178	202	15	no	no	ADV
gujaf-178	202	16	longer	long	ADV
gujaf-178	202	17	used	use	VERB
gujaf-178	202	18	in	in	ADP
gujaf-178	202	19	this	this	DET
gujaf-178	202	20	study	study	NOUN
gujaf-178	202	21	.	.	PUNCT
gujaf-178	203	1	the	the	DET
gujaf-178	203	2	average	average	ADJ
gujaf-178	203	3	block	block	NOUN
gujaf-178	203	4	price	price	NOUN
gujaf-178	203	5	of	of	ADP
gujaf-178	203	6	vif	vif	NOUN
gujaf-178	203	7	(	(	PUNCT
gujaf-178	203	8	avif	avif	PROPN
gujaf-178	203	9	)	)	PUNCT
gujaf-178	203	10	is	be	AUX
gujaf-178	203	11	2,342	2,342	NUM
gujaf-178	203	12	<	<	X
gujaf-178	203	13	3,300	3,300	NUM
gujaf-178	203	14	<	<	SYM
gujaf-178	203	15	5,000	5,000	NUM
gujaf-178	203	16	including	include	VERB
gujaf-178	203	17	the	the	DET
gujaf-178	203	18	perfect	perfect	ADJ
gujaf-178	203	19	class	class	NOUN
gujaf-178	203	20	and	and	CCONJ
gujaf-178	203	21	the	the	DET
gujaf-178	203	22	average	average	ADJ
gujaf-178	203	23	full	full	ADJ
gujaf-178	203	24	collinearity	collinearity	NOUN
gujaf-178	203	25	vif	vif	NOUN
gujaf-178	203	26	(	(	PUNCT
gujaf-178	203	27	afvif	afvif	PROPN
gujaf-178	203	28	)	)	PUNCT
gujaf-178	203	29	value	value	NOUN
gujaf-178	203	30	of	of	ADP
gujaf-178	203	31	3,268	3,268	NUM
gujaf-178	203	32	<	<	SYM
gujaf-178	203	33	3,300	3,300	NUM
gujaf-178	203	34	<	<	SYM
gujaf-178	203	35	5,000	5,000	NUM
gujaf-178	203	36	is	be	AUX
gujaf-178	203	37	protected	protect	VERB
gujaf-178	203	38	in	in	ADP
gujaf-178	203	39	the	the	DET
gujaf-178	203	40	commonplace	commonplace	ADJ
gujaf-178	203	41	position	position	NOUN
gujaf-178	203	42	.	.	PUNCT
gujaf-178	204	1	this	this	DET
gujaf-178	204	2	potential	potential	NOUN
gujaf-178	204	3	that	that	SCONJ
gujaf-178	204	4	the	the	DET
gujaf-178	204	5	consequences	consequence	NOUN
gujaf-178	204	6	of	of	ADP
gujaf-178	204	7	this	this	DET
gujaf-178	204	8	analysis	analysis	NOUN
gujaf-178	204	9	show	show	VERB
gujaf-178	204	10	that	that	SCONJ
gujaf-178	204	11	the	the	DET
gujaf-178	204	12	socialization	socialization	NOUN
gujaf-178	204	13	,	,	PUNCT
gujaf-178	204	14	know	know	NOUN
gujaf-178	204	15	-	-	PUNCT
gujaf-178	204	16	how	how	NOUN
gujaf-178	204	17	and	and	CCONJ
gujaf-178	204	18	perception	perception	NOUN
gujaf-178	204	19	of	of	ADP
gujaf-178	204	20	tax	tax	NOUN
gujaf-178	204	21	visits	visit	NOUN
gujaf-178	204	22	in	in	ADP
gujaf-178	204	23	this	this	DET
gujaf-178	204	24	find	find	NOUN
gujaf-178	204	25	out	out	ADP
gujaf-178	204	26	about	about	ADP
gujaf-178	204	27	are	be	AUX
gujaf-178	204	28	free	free	ADJ
gujaf-178	204	29	from	from	ADP
gujaf-178	204	30	multicollinearity	multicollinearity	NOUN
gujaf-178	204	31	or	or	CCONJ
gujaf-178	204	32	the	the	DET
gujaf-178	204	33	three	three	NUM
gujaf-178	204	34	variables	variable	NOUN
gujaf-178	204	35	in	in	ADP
gujaf-178	204	36	question	question	NOUN
gujaf-178	204	37	,	,	PUNCT
gujaf-178	204	38	particularly	particularly	ADV
gujaf-178	204	39	socialization	socialization	NOUN
gujaf-178	204	40	,	,	PUNCT
gujaf-178	204	41	know	know	NOUN
gujaf-178	204	42	-	-	PUNCT
gujaf-178	204	43	how	how	NOUN
gujaf-178	204	44	and	and	CCONJ
gujaf-178	204	45	understanding	understanding	NOUN
gujaf-178	204	46	of	of	ADP
gujaf-178	204	47	tax	tax	NOUN
gujaf-178	204	48	visits	visit	NOUN
gujaf-178	204	49	"	"	PUNCT
gujaf-178	204	50	picktime	picktime	NOUN
gujaf-178	204	51	”	"	PUNCT
gujaf-178	204	52	is	be	AUX
gujaf-178	204	53	now	now	ADV
gujaf-178	204	54	not	not	PART
gujaf-178	204	55	related	relate	VERB
gujaf-178	204	56	or	or	CCONJ
gujaf-178	204	57	has	have	VERB
gujaf-178	204	58	no	no	DET
gujaf-178	204	59	relationship	relationship	NOUN
gujaf-178	204	60	.	.	PUNCT
gujaf-178	205	1	gusau	gusau	PROPN
gujaf-178	205	2	journal	journal	PROPN
gujaf-178	205	3	of	of	ADP
gujaf-178	205	4	accounting	accounting	NOUN
gujaf-178	205	5	and	and	CCONJ
gujaf-178	205	6	finance	finance	NOUN
gujaf-178	205	7	,	,	PUNCT
gujaf-178	205	8	vol	vol	NOUN
gujaf-178	205	9	.	.	PROPN
gujaf-178	205	10	3	3	NUM
gujaf-178	205	11	,	,	PUNCT
gujaf-178	205	12	issue	issue	NOUN
gujaf-178	205	13	3	3	NUM
gujaf-178	205	14	,	,	PUNCT
gujaf-178	205	15	october	october	PROPN
gujaf-178	205	16	,	,	PUNCT
gujaf-178	205	17	2022	2022	NUM
gujaf-178	205	18	30	30	NUM
gujaf-178	205	19	analysis	analysis	NOUN
gujaf-178	205	20	of	of	ADP
gujaf-178	205	21	hypothesis	hypothesis	NOUN
gujaf-178	205	22	test	test	NOUN
gujaf-178	205	23	figure	figure	NOUN
gujaf-178	205	24	2	2	NUM
gujaf-178	205	25	:	:	PUNCT
gujaf-178	205	26	output	output	NOUN
gujaf-178	205	27	results	result	NOUN
gujaf-178	205	28	of	of	ADP
gujaf-178	205	29	mediation	mediation	NOUN
gujaf-178	205	30	and	and	CCONJ
gujaf-178	205	31	moderation	moderation	NOUN
gujaf-178	205	32	test	test	NOUN
gujaf-178	205	33	fashions	fashion	NOUN
gujaf-178	205	34	based	base	VERB
gujaf-178	205	35	on	on	ADP
gujaf-178	205	36	figure	figure	NOUN
gujaf-178	205	37	2	2	NUM
gujaf-178	205	38	,	,	PUNCT
gujaf-178	205	39	it	it	PRON
gujaf-178	205	40	can	can	AUX
gujaf-178	205	41	be	be	AUX
gujaf-178	205	42	summarized	summarize	VERB
gujaf-178	205	43	in	in	ADP
gujaf-178	205	44	table	table	NOUN
gujaf-178	205	45	4	4	NUM
gujaf-178	205	46	:	:	PUNCT
gujaf-178	205	47	table	table	NOUN
gujaf-178	205	48	4	4	NUM
gujaf-178	205	49	:	:	PUNCT
gujaf-178	205	50	direct	direct	ADJ
gujaf-178	205	51	and	and	CCONJ
gujaf-178	205	52	indirect	indirect	ADJ
gujaf-178	205	53	effect	effect	NOUN
gujaf-178	205	54	relationship	relationship	NOUN
gujaf-178	205	55	between	between	ADP
gujaf-178	205	56	variabels	variabel	NOUN
gujaf-178	205	57	path	path	PROPN
gujaf-178	205	58	coefficient	coefficient	NOUN
gujaf-178	205	59	p	p	NOUN
gujaf-178	205	60	-	-	PUNCT
gujaf-178	205	61	value	value	NOUN
gujaf-178	205	62	evaluation	evaluation	NOUN
gujaf-178	205	63	direct	direct	ADJ
gujaf-178	205	64	effect	effect	NOUN
gujaf-178	205	65	:	:	PUNCT
gujaf-178	205	66	soc	soc	NOUN
gujaf-178	205	67	–	–	PUNCT
gujaf-178	205	68	und	und	VERB
gujaf-178	205	69	0.71	0.71	NUM
gujaf-178	205	70	<	<	X
gujaf-178	205	71	0.01	0.01	NUM
gujaf-178	205	72	significant	significant	ADJ
gujaf-178	205	73	direct	direct	ADJ
gujaf-178	205	74	effect	effect	NOUN
gujaf-178	205	75	:	:	PUNCT
gujaf-178	205	76	soc	soc	NOUN
gujaf-178	205	77	–	–	PUNCT
gujaf-178	205	78	comp	comp	NOUN
gujaf-178	205	79	0.64	0.64	NUM
gujaf-178	205	80	<	<	NOUN
gujaf-178	205	81	0.01	0.01	NUM
gujaf-178	205	82	higly	higly	ADV
gujaf-178	205	83	significant	significant	ADJ
gujaf-178	205	84	direct	direct	ADJ
gujaf-178	205	85	effect	effect	NOUN
gujaf-178	205	86	:	:	PUNCT
gujaf-178	205	87	und	und	VERB
gujaf-178	205	88	–	–	PUNCT
gujaf-178	205	89	comp	comp	NOUN
gujaf-178	205	90	0.28	0.28	NUM
gujaf-178	205	91	<	<	NOUN
gujaf-178	205	92	0.01	0.01	NUM
gujaf-178	205	93	higly	higly	ADV
gujaf-178	205	94	significant	significant	ADJ
gujaf-178	205	95	indirect	indirect	ADJ
gujaf-178	205	96	effect	effect	NOUN
gujaf-178	205	97	:	:	PUNCT
gujaf-178	205	98	soc	soc	NOUN
gujaf-178	205	99	–	–	PUNCT
gujaf-178	205	100	und	und	ADJ
gujaf-178	205	101	–	–	PUNCT
gujaf-178	205	102	comp	comp	NOUN
gujaf-178	205	103	0.71	0.71	NUM
gujaf-178	205	104	x	x	SYM
gujaf-178	205	105	0.28	0.28	NUM
gujaf-178	205	106	=	=	SYM
gujaf-178	205	107	0.198	0.198	NUM
gujaf-178	205	108	total	total	ADJ
gujaf-178	205	109	effect	effect	NOUN
gujaf-178	206	1	0.64	0.64	NUM
gujaf-178	206	2	+	+	NOUN
gujaf-178	206	3	0.198	0.198	NUM
gujaf-178	206	4	=	=	SYM
gujaf-178	206	5	0.838	0.838	NUM
gujaf-178	206	6	effect	effect	NOUN
gujaf-178	206	7	of	of	ADP
gujaf-178	206	8	moderation	moderation	NOUN
gujaf-178	206	9	:	:	PUNCT
gujaf-178	206	10	knw	knw	NOUN
gujaf-178	206	11			NOUN
gujaf-178	206	12	soc	soc	NOUN
gujaf-178	206	13	–	–	PUNCT
gujaf-178	206	14	und	und	VERB
gujaf-178	206	15	-0.13	-0.13	NUM
gujaf-178	206	16	=	=	SYM
gujaf-178	206	17	0.05	0.05	NUM
gujaf-178	206	18	significant	significant	ADJ
gujaf-178	206	19	source	source	NOUN
gujaf-178	206	20	:	:	PUNCT
gujaf-178	206	21	result	result	NOUN
gujaf-178	206	22	of	of	ADP
gujaf-178	206	23	data	datum	NOUN
gujaf-178	206	24	analysis	analysis	NOUN
gujaf-178	206	25	(	(	PUNCT
gujaf-178	206	26	2021	2021	NUM
gujaf-178	206	27	)	)	PUNCT
gujaf-178	206	28	table	table	NOUN
gujaf-178	206	29	4	4	NUM
gujaf-178	206	30	suggests	suggest	VERB
gujaf-178	206	31	the	the	DET
gujaf-178	206	32	effects	effect	NOUN
gujaf-178	206	33	of	of	ADP
gujaf-178	206	34	the	the	DET
gujaf-178	206	35	moderation	moderation	NOUN
gujaf-178	206	36	analysis	analysis	NOUN
gujaf-178	206	37	that	that	SCONJ
gujaf-178	206	38	it	it	PRON
gujaf-178	206	39	is	be	AUX
gujaf-178	206	40	discovered	discover	VERB
gujaf-178	206	41	that	that	SCONJ
gujaf-178	206	42	taxpayer	taxpayer	NOUN
gujaf-178	206	43	information	information	NOUN
gujaf-178	206	44	about	about	ADP
gujaf-178	206	45	"	"	PUNCT
gujaf-178	206	46	picktime	picktime	NOUN
gujaf-178	206	47	"	"	PUNCT
gujaf-178	206	48	tax	tax	NOUN
gujaf-178	206	49	visits	visit	NOUN
gujaf-178	206	50	can	can	AUX
gujaf-178	206	51	support	support	VERB
gujaf-178	206	52	the	the	DET
gujaf-178	206	53	relationship	relationship	NOUN
gujaf-178	206	54	between	between	ADP
gujaf-178	206	55	picktime	picktime	NOUN
gujaf-178	206	56	socialization	socialization	NOUN
gujaf-178	206	57	and	and	CCONJ
gujaf-178	206	58	taxpayer	taxpayer	NOUN
gujaf-178	206	59	perception	perception	NOUN
gujaf-178	206	60	of	of	ADP
gujaf-178	206	61	tax	tax	NOUN
gujaf-178	206	62	visits	visit	NOUN
gujaf-178	206	63	applications	application	NOUN
gujaf-178	206	64	by	by	ADP
gujaf-178	206	65	using	use	VERB
gujaf-178	206	66	13	13	NUM
gujaf-178	206	67	%	%	NOUN
gujaf-178	206	68	and	and	CCONJ
gujaf-178	206	69	p	p	NOUN
gujaf-178	206	70	0.05	0.05	NUM
gujaf-178	206	71	means	mean	VERB
gujaf-178	206	72	that	that	SCONJ
gujaf-178	206	73	some	some	DET
gujaf-178	206	74	taxpayer	taxpayer	NOUN
gujaf-178	206	75	understanding	understanding	NOUN
gujaf-178	206	76	is	be	AUX
gujaf-178	206	77	related	relate	VERB
gujaf-178	206	78	to	to	ADP
gujaf-178	206	79	the	the	DET
gujaf-178	206	80	use	use	NOUN
gujaf-178	206	81	of	of	ADP
gujaf-178	206	82	picktime	picktime	NOUN
gujaf-178	206	83	applications	application	NOUN
gujaf-178	206	84	.	.	PUNCT
gujaf-178	207	1	what	what	PRON
gujaf-178	207	2	taxpayers	taxpayer	NOUN
gujaf-178	207	3	be	be	VERB
gujaf-178	207	4	aware	aware	ADJ
gujaf-178	207	5	of	of	ADP
gujaf-178	207	6	for	for	ADP
gujaf-178	207	7	their	their	PRON
gujaf-178	207	8	appreciation	appreciation	NOUN
gujaf-178	207	9	is	be	AUX
gujaf-178	207	10	nonetheless	nonetheless	ADV
gujaf-178	207	11	restricted	restrict	VERB
gujaf-178	207	12	to	to	ADP
gujaf-178	207	13	journeying	journey	VERB
gujaf-178	207	14	taxes	taxis	NOUN
gujaf-178	207	15	as	as	ADP
gujaf-178	207	16	a	a	DET
gujaf-178	207	17	skill	skill	NOUN
gujaf-178	207	18	to	to	PART
gujaf-178	207	19	take	take	VERB
gujaf-178	207	20	queue	queue	NOUN
gujaf-178	207	21	numbers	number	NOUN
gujaf-178	207	22	,	,	PUNCT
gujaf-178	207	23	the	the	DET
gujaf-178	207	24	usage	usage	NOUN
gujaf-178	207	25	of	of	ADP
gujaf-178	207	26	internet	internet	NOUN
gujaf-178	207	27	facilities	facility	NOUN
gujaf-178	207	28	,	,	PUNCT
gujaf-178	207	29	saving	save	VERB
gujaf-178	207	30	time	time	NOUN
gujaf-178	207	31	and	and	CCONJ
gujaf-178	207	32	easy	easy	ADJ
gujaf-178	207	33	to	to	PART
gujaf-178	207	34	do	do	VERB
gujaf-178	207	35	anywhere	anywhere	ADV
gujaf-178	207	36	,	,	PUNCT
gujaf-178	207	37	because	because	SCONJ
gujaf-178	207	38	incomplete	incomplete	ADJ
gujaf-178	207	39	statistics	statistic	NOUN
gujaf-178	207	40	dissemination	dissemination	NOUN
gujaf-178	207	41	reasons	reason	NOUN
gujaf-178	207	42	taxpayers	taxpayer	NOUN
gujaf-178	207	43	to	to	PART
gujaf-178	207	44	lack	lack	VERB
gujaf-178	207	45	perception	perception	NOUN
gujaf-178	207	46	when	when	SCONJ
gujaf-178	207	47	having	have	VERB
gujaf-178	207	48	access	access	NOUN
gujaf-178	207	49	to	to	ADP
gujaf-178	207	50	the	the	DET
gujaf-178	207	51	tax	tax	NOUN
gujaf-178	207	52	go	go	VERB
gujaf-178	207	53	to	to	ADP
gujaf-178	207	54	page	page	NOUN
gujaf-178	207	55	.	.	PUNCT
gujaf-178	208	1	figure	figure	NOUN
gujaf-178	208	2	1	1	NUM
gujaf-178	208	3	additionally	additionally	ADV
gujaf-178	208	4	shows	show	VERB
gujaf-178	208	5	the	the	DET
gujaf-178	208	6	results	result	NOUN
gujaf-178	208	7	of	of	ADP
gujaf-178	208	8	the	the	DET
gujaf-178	208	9	gusau	gusau	ADJ
gujaf-178	208	10	journal	journal	NOUN
gujaf-178	208	11	of	of	ADP
gujaf-178	208	12	accounting	accounting	NOUN
gujaf-178	208	13	and	and	CCONJ
gujaf-178	208	14	finance	finance	NOUN
gujaf-178	208	15	,	,	PUNCT
gujaf-178	208	16	vol	vol	NOUN
gujaf-178	208	17	.	.	PROPN
gujaf-178	208	18	3	3	NUM
gujaf-178	208	19	,	,	PUNCT
gujaf-178	208	20	issue	issue	NOUN
gujaf-178	208	21	3	3	NUM
gujaf-178	208	22	,	,	PUNCT
gujaf-178	208	23	october	october	PROPN
gujaf-178	208	24	,	,	PUNCT
gujaf-178	208	25	2022	2022	NUM
gujaf-178	208	26	31	31	NUM
gujaf-178	208	27	mediating	mediate	VERB
gujaf-178	208	28	evaluation	evaluation	NOUN
gujaf-178	208	29	of	of	ADP
gujaf-178	208	30	the	the	DET
gujaf-178	208	31	impact	impact	NOUN
gujaf-178	208	32	of	of	ADP
gujaf-178	208	33	picktime	picktime	NOUN
gujaf-178	208	34	socialization	socialization	NOUN
gujaf-178	208	35	on	on	ADP
gujaf-178	208	36	taxpayer	taxpayer	NOUN
gujaf-178	208	37	compliance	compliance	NOUN
gujaf-178	208	38	via	via	ADP
gujaf-178	208	39	appreciation	appreciation	NOUN
gujaf-178	208	40	the	the	DET
gujaf-178	208	41	utility	utility	NOUN
gujaf-178	208	42	of	of	ADP
gujaf-178	208	43	tax	tax	NOUN
gujaf-178	208	44	visits	visit	NOUN
gujaf-178	208	45	,	,	PUNCT
gujaf-178	208	46	the	the	DET
gujaf-178	208	47	direct	direct	ADJ
gujaf-178	208	48	impact	impact	NOUN
gujaf-178	208	49	of	of	ADP
gujaf-178	208	50	socialization	socialization	NOUN
gujaf-178	208	51	on	on	ADP
gujaf-178	208	52	tax	tax	NOUN
gujaf-178	208	53	compliance	compliance	NOUN
gujaf-178	208	54	is	be	AUX
gujaf-178	208	55	0.64	0.64	NUM
gujaf-178	208	56	with	with	ADP
gujaf-178	208	57	p	p	NOUN
gujaf-178	208	58	<	<	X
gujaf-178	208	59	0.01	0.01	NUM
gujaf-178	208	60	meaning	mean	VERB
gujaf-178	208	61	that	that	SCONJ
gujaf-178	208	62	socialization	socialization	NOUN
gujaf-178	208	63	of	of	ADP
gujaf-178	208	64	tax	tax	NOUN
gujaf-178	208	65	visits	visit	NOUN
gujaf-178	208	66	has	have	AUX
gujaf-178	208	67	a	a	DET
gujaf-178	208	68	great	great	ADJ
gujaf-178	208	69	and	and	CCONJ
gujaf-178	208	70	good	good	ADJ
gujaf-178	208	71	sized	sized	ADJ
gujaf-178	208	72	impact	impact	NOUN
gujaf-178	208	73	on	on	ADP
gujaf-178	208	74	taxpayer	taxpayer	NOUN
gujaf-178	208	75	compliance	compliance	NOUN
gujaf-178	208	76	via	via	ADP
gujaf-178	208	77	64	64	NUM
gujaf-178	208	78	%	%	NOUN
gujaf-178	208	79	,	,	PUNCT
gujaf-178	208	80	whilst	whilst	SCONJ
gujaf-178	208	81	the	the	DET
gujaf-178	208	82	oblique	oblique	ADJ
gujaf-178	208	83	effect	effect	NOUN
gujaf-178	208	84	of	of	ADP
gujaf-178	208	85	socialization	socialization	NOUN
gujaf-178	208	86	on	on	ADP
gujaf-178	208	87	compliance	compliance	NOUN
gujaf-178	208	88	thru	thru	ADP
gujaf-178	208	89	understanding	understanding	NOUN
gujaf-178	208	90	of	of	ADP
gujaf-178	208	91	the	the	DET
gujaf-178	208	92	tax	tax	NOUN
gujaf-178	208	93	go	go	VERB
gujaf-178	208	94	to	to	ADP
gujaf-178	208	95	application	application	NOUN
gujaf-178	208	96	is	be	AUX
gujaf-178	208	97	0.71	0.71	NUM
gujaf-178	208	98	x	x	SYM
gujaf-178	208	99	0.28	0.28	NUM
gujaf-178	208	100	=	=	SYM
gujaf-178	208	101	0.198	0.198	NUM
gujaf-178	208	102	,	,	PUNCT
gujaf-178	208	103	so	so	CCONJ
gujaf-178	208	104	the	the	DET
gujaf-178	208	105	complete	complete	ADJ
gujaf-178	208	106	effect	effect	NOUN
gujaf-178	208	107	is	be	AUX
gujaf-178	208	108	0.64	0.64	NUM
gujaf-178	208	109	+	+	NUM
gujaf-178	208	110	0.198	0.198	NUM
gujaf-178	208	111	=	=	SYM
gujaf-178	208	112	0.838	0.838	NUM
gujaf-178	208	113	.	.	PUNCT
gujaf-178	209	1	based	base	VERB
gujaf-178	209	2	on	on	ADP
gujaf-178	209	3	the	the	DET
gujaf-178	209	4	calculation	calculation	NOUN
gujaf-178	209	5	of	of	ADP
gujaf-178	209	6	variance	variance	NOUN
gujaf-178	209	7	accounted	account	VERB
gujaf-178	209	8	for	for	ADP
gujaf-178	209	9	(	(	PUNCT
gujaf-178	209	10	vaf	vaf	NOUN
gujaf-178	209	11	)	)	PUNCT
gujaf-178	209	12	=	=	PUNCT
gujaf-178	209	13	0.198	0.198	NUM
gujaf-178	209	14	:	:	PUNCT
gujaf-178	209	15	0.838	0.838	NUM
gujaf-178	209	16	=	=	SYM
gujaf-178	209	17	0.2362	0.2362	NUM
gujaf-178	209	18	or	or	CCONJ
gujaf-178	209	19	23.62	23.62	NUM
gujaf-178	209	20	%	%	NOUN
gujaf-178	209	21	,	,	PUNCT
gujaf-178	209	22	it	it	PRON
gujaf-178	209	23	can	can	AUX
gujaf-178	209	24	be	be	AUX
gujaf-178	209	25	concluded	conclude	VERB
gujaf-178	209	26	that	that	SCONJ
gujaf-178	209	27	the	the	DET
gujaf-178	209	28	appreciation	appreciation	NOUN
gujaf-178	209	29	of	of	ADP
gujaf-178	209	30	taxpayers	taxpayer	NOUN
gujaf-178	209	31	about	about	ADP
gujaf-178	209	32	the	the	DET
gujaf-178	209	33	"	"	PUNCT
gujaf-178	209	34	picktime	picktime	NOUN
gujaf-178	209	35	"	"	PUNCT
gujaf-178	209	36	tax	tax	NOUN
gujaf-178	209	37	visit	visit	NOUN
gujaf-178	209	38	utility	utility	NOUN
gujaf-178	209	39	has	have	VERB
gujaf-178	209	40	no	no	DET
gujaf-178	209	41	mediating	mediate	VERB
gujaf-178	209	42	effect	effect	NOUN
gujaf-178	209	43	(	(	PUNCT
gujaf-178	209	44	hair	hair	NOUN
gujaf-178	209	45	et	et	PROPN
gujaf-178	209	46	al	al	PROPN
gujaf-178	209	47	,	,	PUNCT
gujaf-178	209	48	2013	2013	NUM
gujaf-178	209	49	)	)	PUNCT
gujaf-178	209	50	if	if	SCONJ
gujaf-178	209	51	it	it	PRON
gujaf-178	209	52	follows	follow	VERB
gujaf-178	209	53	the	the	DET
gujaf-178	209	54	criteria	criterion	NOUN
gujaf-178	209	55	:	:	PUNCT
gujaf-178	209	56	a	a	X
gujaf-178	209	57	)	)	PUNCT
gujaf-178	209	58	if	if	SCONJ
gujaf-178	209	59	the	the	DET
gujaf-178	209	60	vaf	vaf	PROPN
gujaf-178	209	61	fee	fee	NOUN
gujaf-178	209	62	>	>	X
gujaf-178	209	63	80	80	NUM
gujaf-178	209	64	%	%	NOUN
gujaf-178	209	65	is	be	AUX
gujaf-178	209	66	covered	cover	VERB
gujaf-178	209	67	in	in	ADP
gujaf-178	209	68	full	full	ADJ
gujaf-178	209	69	mediation	mediation	NOUN
gujaf-178	209	70	;	;	PUNCT
gujaf-178	209	71	b	b	X
gujaf-178	209	72	)	)	PUNCT
gujaf-178	209	73	if	if	SCONJ
gujaf-178	209	74	the	the	DET
gujaf-178	209	75	vaf	vaf	NOUN
gujaf-178	209	76	is	be	AUX
gujaf-178	209	77	between	between	ADP
gujaf-178	209	78	20	20	NUM
gujaf-178	209	79	%	%	NOUN
gujaf-178	209	80	and	and	CCONJ
gujaf-178	209	81	80	80	NUM
gujaf-178	209	82	%	%	NOUN
gujaf-178	209	83	,	,	PUNCT
gujaf-178	209	84	it	it	PRON
gujaf-178	209	85	is	be	AUX
gujaf-178	209	86	in	in	ADP
gujaf-178	209	87	the	the	DET
gujaf-178	209	88	category	category	NOUN
gujaf-178	209	89	of	of	ADP
gujaf-178	209	90	partial	partial	ADJ
gujaf-178	209	91	mediation	mediation	NOUN
gujaf-178	209	92	and	and	CCONJ
gujaf-178	209	93	c	c	X
gujaf-178	209	94	)	)	PUNCT
gujaf-178	209	95	if	if	SCONJ
gujaf-178	209	96	the	the	DET
gujaf-178	209	97	vaf	vaf	NOUN
gujaf-178	209	98	is	be	AUX
gujaf-178	209	99	much	much	ADV
gujaf-178	209	100	less	less	ADJ
gujaf-178	209	101	than	than	ADP
gujaf-178	209	102	20	20	NUM
gujaf-178	209	103	%	%	NOUN
gujaf-178	209	104	,	,	PUNCT
gujaf-178	209	105	it	it	PRON
gujaf-178	209	106	is	be	AUX
gujaf-178	209	107	classified	classify	VERB
gujaf-178	209	108	as	as	ADP
gujaf-178	209	109	no	no	DET
gujaf-178	209	110	mediation	mediation	NOUN
gujaf-178	209	111	effect	effect	NOUN
gujaf-178	209	112	.	.	PUNCT
gujaf-178	210	1	5	5	X
gujaf-178	210	2	.	.	X
gujaf-178	210	3	conclusion	conclusion	NOUN
gujaf-178	210	4	based	base	VERB
gujaf-178	210	5	on	on	ADP
gujaf-178	210	6	the	the	DET
gujaf-178	210	7	results	result	NOUN
gujaf-178	210	8	of	of	ADP
gujaf-178	210	9	the	the	DET
gujaf-178	210	10	discussion	discussion	NOUN
gujaf-178	210	11	,	,	PUNCT
gujaf-178	210	12	it	it	PRON
gujaf-178	210	13	was	be	AUX
gujaf-178	210	14	concluded	conclude	VERB
gujaf-178	210	15	:	:	PUNCT
gujaf-178	210	16	1	1	X
gujaf-178	210	17	)	)	PUNCT
gujaf-178	210	18	the	the	DET
gujaf-178	210	19	application	application	NOUN
gujaf-178	210	20	of	of	ADP
gujaf-178	210	21	the	the	DET
gujaf-178	210	22	"	"	PUNCT
gujaf-178	210	23	picktime	picktime	NOUN
gujaf-178	210	24	"	"	PUNCT
gujaf-178	210	25	tax	tax	NOUN
gujaf-178	210	26	visit	visit	NOUN
gujaf-178	210	27	application	application	NOUN
gujaf-178	210	28	during	during	ADP
gujaf-178	210	29	the	the	DET
gujaf-178	210	30	covid-19	covid-19	PROPN
gujaf-178	210	31	pandemic	pandemic	NOUN
gujaf-178	210	32	that	that	SCONJ
gujaf-178	210	33	the	the	DET
gujaf-178	210	34	knowledge	knowledge	NOUN
gujaf-178	210	35	of	of	ADP
gujaf-178	210	36	taxpayers	taxpayer	NOUN
gujaf-178	210	37	about	about	ADP
gujaf-178	210	38	tax	tax	NOUN
gujaf-178	210	39	visits	visit	NOUN
gujaf-178	210	40	strengthens	strengthen	VERB
gujaf-178	210	41	the	the	DET
gujaf-178	210	42	influence	influence	NOUN
gujaf-178	210	43	of	of	ADP
gujaf-178	210	44	socialization	socialization	NOUN
gujaf-178	210	45	on	on	ADP
gujaf-178	210	46	taxpayer	taxpayer	NOUN
gujaf-178	210	47	understanding	understanding	NOUN
gujaf-178	210	48	in	in	ADP
gujaf-178	210	49	creating	create	VERB
gujaf-178	210	50	taxpayer	taxpayer	NOUN
gujaf-178	210	51	compliance	compliance	NOUN
gujaf-178	210	52	.	.	PUNCT
gujaf-178	211	1	these	these	DET
gujaf-178	211	2	results	result	NOUN
gujaf-178	211	3	support	support	VERB
gujaf-178	211	4	research	research	NOUN
gujaf-178	211	5	conducted	conduct	VERB
gujaf-178	211	6	by	by	ADP
gujaf-178	211	7	(	(	PUNCT
gujaf-178	211	8	chandra	chandra	PROPN
gujaf-178	211	9	et	et	PROPN
gujaf-178	211	10	al	al	PROPN
gujaf-178	211	11	.	.	PUNCT
gujaf-178	212	1	al	al	PROPN
gujaf-178	212	2	.	.	PROPN
gujaf-178	212	3	,	,	PUNCT
gujaf-178	212	4	2021	2021	NUM
gujaf-178	212	5	)	)	PUNCT
gujaf-178	212	6	and	and	CCONJ
gujaf-178	212	7	(	(	PUNCT
gujaf-178	212	8	chamalinda	chamalinda	PROPN
gujaf-178	212	9	&	&	CCONJ
gujaf-178	212	10	kusumawati	kusumawati	PROPN
gujaf-178	212	11	,	,	PUNCT
gujaf-178	212	12	2021	2021	NUM
gujaf-178	212	13	)	)	PUNCT
gujaf-178	212	14	that	that	SCONJ
gujaf-178	212	15	tax	tax	NOUN
gujaf-178	212	16	knowledge	knowledge	NOUN
gujaf-178	212	17	can	can	AUX
gujaf-178	212	18	affect	affect	VERB
gujaf-178	212	19	compliance	compliance	NOUN
gujaf-178	212	20	and	and	CCONJ
gujaf-178	212	21	willingness	willingness	NOUN
gujaf-178	212	22	of	of	ADP
gujaf-178	212	23	taxpayers	taxpayer	NOUN
gujaf-178	212	24	to	to	PART
gujaf-178	212	25	carry	carry	VERB
gujaf-178	212	26	out	out	ADP
gujaf-178	212	27	tax	tax	NOUN
gujaf-178	212	28	obligations	obligation	NOUN
gujaf-178	212	29	and	and	CCONJ
gujaf-178	212	30	service	service	NOUN
gujaf-178	212	31	efforts	effort	NOUN
gujaf-178	212	32	at	at	ADP
gujaf-178	212	33	virtual	virtual	ADJ
gujaf-178	212	34	integrated	integrate	VERB
gujaf-178	212	35	service	service	NOUN
gujaf-178	212	36	places	place	NOUN
gujaf-178	212	37	run	run	VERB
gujaf-178	212	38	optimally	optimally	ADV
gujaf-178	212	39	;	;	PUNCT
gujaf-178	212	40	2	2	X
gujaf-178	212	41	)	)	PUNCT
gujaf-178	212	42	understanding	understanding	NOUN
gujaf-178	212	43	of	of	ADP
gujaf-178	212	44	information	information	NOUN
gujaf-178	212	45	technology	technology	NOUN
gujaf-178	212	46	related	relate	VERB
gujaf-178	212	47	to	to	ADP
gujaf-178	212	48	the	the	DET
gujaf-178	212	49	tax	tax	NOUN
gujaf-178	212	50	visit	visit	NOUN
gujaf-178	212	51	application	application	NOUN
gujaf-178	212	52	shows	show	VERB
gujaf-178	212	53	that	that	SCONJ
gujaf-178	212	54	it	it	PRON
gujaf-178	212	55	can	can	AUX
gujaf-178	212	56	explain	explain	VERB
gujaf-178	212	57	and	and	CCONJ
gujaf-178	212	58	be	be	AUX
gujaf-178	212	59	able	able	ADJ
gujaf-178	212	60	to	to	PART
gujaf-178	212	61	mediate	mediate	VERB
gujaf-178	212	62	the	the	DET
gujaf-178	212	63	effect	effect	NOUN
gujaf-178	212	64	of	of	ADP
gujaf-178	212	65	socialization	socialization	NOUN
gujaf-178	212	66	on	on	ADP
gujaf-178	212	67	taxpayer	taxpayer	NOUN
gujaf-178	212	68	compliance	compliance	NOUN
gujaf-178	212	69	which	which	PRON
gujaf-178	212	70	is	be	AUX
gujaf-178	212	71	full	full	ADJ
gujaf-178	212	72	mediation	mediation	NOUN
gujaf-178	212	73	,	,	PUNCT
gujaf-178	212	74	meaning	mean	VERB
gujaf-178	212	75	that	that	SCONJ
gujaf-178	212	76	the	the	DET
gujaf-178	212	77	socialization	socialization	NOUN
gujaf-178	212	78	of	of	ADP
gujaf-178	212	79	tax	tax	NOUN
gujaf-178	212	80	visits	visit	NOUN
gujaf-178	212	81	is	be	AUX
gujaf-178	212	82	not	not	PART
gujaf-178	212	83	able	able	ADJ
gujaf-178	212	84	to	to	PART
gujaf-178	212	85	influence	influence	VERB
gujaf-178	212	86	taxpayer	taxpayer	NOUN
gujaf-178	212	87	compliance	compliance	NOUN
gujaf-178	212	88	without	without	ADP
gujaf-178	212	89	going	go	VERB
gujaf-178	212	90	through	through	ADP
gujaf-178	212	91	an	an	DET
gujaf-178	212	92	understanding	understanding	NOUN
gujaf-178	212	93	of	of	ADP
gujaf-178	212	94	this	this	DET
gujaf-178	212	95	information	information	NOUN
gujaf-178	212	96	technology	technology	NOUN
gujaf-178	212	97	.	.	PUNCT
gujaf-178	213	1	however	however	ADV
gujaf-178	213	2	,	,	PUNCT
gujaf-178	213	3	with	with	ADP
gujaf-178	213	4	the	the	DET
gujaf-178	213	5	taxpayer	taxpayer	NOUN
gujaf-178	213	6	's	's	PART
gujaf-178	213	7	knowledge	knowledge	NOUN
gujaf-178	213	8	as	as	ADP
gujaf-178	213	9	a	a	DET
gujaf-178	213	10	variable	variable	NOUN
gujaf-178	213	11	that	that	PRON
gujaf-178	213	12	can	can	AUX
gujaf-178	213	13	strengthen	strengthen	VERB
gujaf-178	213	14	the	the	DET
gujaf-178	213	15	socialization	socialization	NOUN
gujaf-178	213	16	relationship	relationship	NOUN
gujaf-178	213	17	of	of	ADP
gujaf-178	213	18	the	the	DET
gujaf-178	213	19	tax	tax	NOUN
gujaf-178	213	20	visit	visit	NOUN
gujaf-178	213	21	application	application	NOUN
gujaf-178	213	22	in	in	ADP
gujaf-178	213	23	the	the	DET
gujaf-178	213	24	convenience	convenience	NOUN
gujaf-178	213	25	of	of	ADP
gujaf-178	213	26	being	be	AUX
gujaf-178	213	27	carried	carry	VERB
gujaf-178	213	28	out	out	ADP
gujaf-178	213	29	by	by	ADP
gujaf-178	213	30	the	the	DET
gujaf-178	213	31	taxpayer	taxpayer	NOUN
gujaf-178	213	32	when	when	SCONJ
gujaf-178	213	33	going	go	VERB
gujaf-178	213	34	to	to	PART
gujaf-178	213	35	take	take	VERB
gujaf-178	213	36	a	a	DET
gujaf-178	213	37	queue	queue	NOUN
gujaf-178	213	38	number	number	NOUN
gujaf-178	213	39	,	,	PUNCT
gujaf-178	213	40	not	not	PART
gujaf-178	213	41	too	too	ADV
gujaf-178	213	42	long	long	ADV
gujaf-178	213	43	when	when	SCONJ
gujaf-178	213	44	going	go	VERB
gujaf-178	213	45	to	to	PART
gujaf-178	213	46	make	make	VERB
gujaf-178	213	47	a	a	DET
gujaf-178	213	48	tax	tax	NOUN
gujaf-178	213	49	visit	visit	NOUN
gujaf-178	213	50	make	make	VERB
gujaf-178	213	51	taxpayer	taxpayer	NOUN
gujaf-178	213	52	compliance	compliance	NOUN
gujaf-178	213	53	increase	increase	NOUN
gujaf-178	213	54	,	,	PUNCT
gujaf-178	213	55	this	this	DET
gujaf-178	213	56	research	research	NOUN
gujaf-178	213	57	supports	support	VERB
gujaf-178	213	58	research	research	NOUN
gujaf-178	213	59	conducted	conduct	VERB
gujaf-178	213	60	by	by	ADP
gujaf-178	213	61	(	(	PUNCT
gujaf-178	213	62	clement	clement	PROPN
gujaf-178	213	63	,	,	PUNCT
gujaf-178	213	64	ph	ph	PROPN
gujaf-178	213	65	&	&	CCONJ
gujaf-178	213	66	ayodele	ayodele	PROPN
gujaf-178	213	67	,	,	PUNCT
gujaf-178	213	68	2017	2017	NUM
gujaf-178	213	69	)	)	PUNCT
gujaf-178	213	70	and	and	CCONJ
gujaf-178	213	71	(	(	PUNCT
gujaf-178	213	72	sutrisno	sutrisno	ADJ
gujaf-178	213	73	,	,	PUNCT
gujaf-178	213	74	2020	2020	NUM
gujaf-178	213	75	)	)	PUNCT
gujaf-178	213	76	.	.	PUNCT
gujaf-178	214	1	reference	reference	NOUN
gujaf-178	214	2	ajzen	ajzen	PROPN
gujaf-178	214	3	,	,	PUNCT
gujaf-178	214	4	i.	i.	NOUN
gujaf-178	214	5	(	(	PUNCT
gujaf-178	214	6	1991	1991	NUM
gujaf-178	214	7	)	)	PUNCT
gujaf-178	214	8	.	.	PUNCT
gujaf-178	215	1	the	the	DET
gujaf-178	215	2	theory	theory	NOUN
gujaf-178	215	3	of	of	ADP
gujaf-178	215	4	planned	plan	VERB
gujaf-178	215	5	behavior	behavior	NOUN
gujaf-178	215	6	.	.	PUNCT
gujaf-178	216	1	organizational	organizational	ADJ
gujaf-178	216	2	behavior	behavior	NOUN
gujaf-178	216	3	and	and	CCONJ
gujaf-178	216	4	human	human	ADJ
gujaf-178	216	5	decision	decision	NOUN
gujaf-178	216	6	processes	process	NOUN
gujaf-178	216	7	,	,	PUNCT
gujaf-178	216	8	50(2	50(2	NUM
gujaf-178	216	9	)	)	PUNCT
gujaf-178	216	10	,	,	PUNCT
gujaf-178	216	11	179–211	179–211	NUM
gujaf-178	216	12	.	.	PUNCT
gujaf-178	217	1	https://doi.org/10.1016/0749-5978(91)90020-t	https://doi.org/10.1016/0749-5978(91)90020-t	PROPN
gujaf-178	217	2	amah	amah	PROPN
gujaf-178	217	3	,	,	PUNCT
gujaf-178	217	4	n.	n.	NOUN
gujaf-178	217	5	,	,	PUNCT
gujaf-178	217	6	rustiarini	rustiarini	PROPN
gujaf-178	217	7	,	,	PUNCT
gujaf-178	217	8	n.	n.	PROPN
gujaf-178	217	9	w.	w.	PROPN
gujaf-178	217	10	,	,	PUNCT
gujaf-178	217	11	&	&	CCONJ
gujaf-178	217	12	hatmawan	hatmawan	PROPN
gujaf-178	217	13	,	,	PUNCT
gujaf-178	217	14	a.	a.	NOUN
gujaf-178	217	15	a.	a.	NOUN
gujaf-178	217	16	(	(	PUNCT
gujaf-178	217	17	2021	2021	NUM
gujaf-178	217	18	)	)	PUNCT
gujaf-178	217	19	.	.	PUNCT
gujaf-178	218	1	tax	tax	NOUN
gujaf-178	218	2	compliance	compliance	NOUN
gujaf-178	218	3	option	option	NOUN
gujaf-178	218	4	during	during	ADP
gujaf-178	218	5	the	the	DET
gujaf-178	218	6	pandemic	pandemic	ADJ
gujaf-178	218	7	:	:	PUNCT
gujaf-178	218	8	moral	moral	ADJ
gujaf-178	218	9	,	,	PUNCT
gujaf-178	218	10	sanction	sanction	NOUN
gujaf-178	218	11	,	,	PUNCT
gujaf-178	218	12	and	and	CCONJ
gujaf-178	218	13	tax	tax	NOUN
gujaf-178	218	14	relaxation	relaxation	NOUN
gujaf-178	218	15	(	(	PUNCT
gujaf-178	218	16	case	case	NOUN
gujaf-178	218	17	study	study	NOUN
gujaf-178	218	18	gusau	gusau	PROPN
gujaf-178	218	19	journal	journal	NOUN
gujaf-178	218	20	of	of	ADP
gujaf-178	218	21	accounting	accounting	NOUN
gujaf-178	218	22	and	and	CCONJ
gujaf-178	218	23	finance	finance	NOUN
gujaf-178	218	24	,	,	PUNCT
gujaf-178	218	25	vol	vol	NOUN
gujaf-178	218	26	.	.	PROPN
gujaf-178	218	27	3	3	NUM
gujaf-178	218	28	,	,	PUNCT
gujaf-178	218	29	issue	issue	NOUN
gujaf-178	218	30	3	3	NUM
gujaf-178	218	31	,	,	PUNCT
gujaf-178	218	32	october	october	PROPN
gujaf-178	218	33	,	,	PUNCT
gujaf-178	218	34	2022	2022	NUM
gujaf-178	218	35	32	32	NUM
gujaf-178	218	36	of	of	ADP
gujaf-178	218	37	indonesian	indonesian	PROPN
gujaf-178	218	38	msmes	msmes	PROPN
gujaf-178	218	39	taxpayers	taxpayer	NOUN
gujaf-178	218	40	)	)	PUNCT
gujaf-178	218	41	.	.	PUNCT
gujaf-178	219	1	review	review	NOUN
gujaf-178	219	2	of	of	ADP
gujaf-178	219	3	applied	apply	VERB
gujaf-178	219	4	socio	socio	NOUN
gujaf-178	219	5	-	-	PUNCT
gujaf-178	219	6	economic	economic	ADJ
gujaf-178	219	7	research	research	NOUN
gujaf-178	219	8	,	,	PUNCT
gujaf-178	219	9	22(2	22(2	NUM
gujaf-178	219	10	)	)	PUNCT
gujaf-178	219	11	,	,	PUNCT
gujaf-178	219	12	21–36	21–36	NUM
gujaf-178	219	13	.	.	PUNCT
gujaf-178	220	1	https://doi.org/10.54609/reaser.v22i2.108	https://doi.org/10.54609/reaser.v22i2.108	PROPN
gujaf-178	220	2	azizah	azizah	PROPN
gujaf-178	220	3	,	,	PUNCT
gujaf-178	220	4	f.	f.	PROPN
gujaf-178	220	5	(	(	PUNCT
gujaf-178	220	6	2019	2019	NUM
gujaf-178	220	7	)	)	PUNCT
gujaf-178	220	8	.	.	PUNCT
gujaf-178	221	1	pengaruh	pengaruh	PROPN
gujaf-178	221	2	sanksi	sanksi	PROPN
gujaf-178	221	3	pajak	pajak	PROPN
gujaf-178	221	4	dan	dan	PROPN
gujaf-178	221	5	sosialisasi	sosialisasi	PROPN
gujaf-178	221	6	perpajakan	perpajakan	PROPN
gujaf-178	221	7	terhadap	terhadap	PROPN
gujaf-178	221	8	kepatuhan	kepatuhan	PROPN
gujaf-178	221	9	wajib	wajib	PROPN
gujaf-178	221	10	pajak	pajak	PROPN
gujaf-178	221	11	orang	orang	PROPN
gujaf-178	221	12	pribadi	pribadi	PROPN
gujaf-178	221	13	yang	yang	PROPN
gujaf-178	221	14	melakukan	melakukan	PROPN
gujaf-178	221	15	usaha	usaha	PROPN
gujaf-178	221	16	(	(	PUNCT
gujaf-178	221	17	studi	studi	PROPN
gujaf-178	221	18	kasus	kasus	PROPN
gujaf-178	221	19	kpp	kpp	PROPN
gujaf-178	221	20	pratama	pratama	PROPN
gujaf-178	221	21	pare	pare	PROPN
gujaf-178	221	22	)	)	PUNCT
gujaf-178	222	1	pendahuluan	pendahuluan	PROPN
gujaf-178	222	2	pajak	pajak	PROPN
gujaf-178	222	3	merupakan	merupakan	PROPN
gujaf-178	222	4	wujud	wujud	PROPN
gujaf-178	222	5	dari	dari	PROPN
gujaf-178	222	6	peran	peran	VERB
gujaf-178	222	7	serta	serta	PROPN
gujaf-178	222	8	masyarakat	masyarakat	PROPN
gujaf-178	222	9	dalam	dalam	PROPN
gujaf-178	222	10	mendukung	mendukung	PROPN
gujaf-178	222	11	pembangunan	pembangunan	PROPN
gujaf-178	222	12	maupun	maupun	PROPN
gujaf-178	222	13	perekonomi	perekonomi	ADV
gujaf-178	222	14	.	.	PUNCT
gujaf-178	223	1	1	1	NUM
gujaf-178	223	2	,	,	PUNCT
gujaf-178	223	3	33–45	33–45	NUM
gujaf-178	223	4	.	.	PUNCT
gujaf-178	224	1	chamalinda	chamalinda	PROPN
gujaf-178	224	2	,	,	PUNCT
gujaf-178	224	3	k.	k.	PROPN
gujaf-178	224	4	n.	n.	PROPN
gujaf-178	224	5	l.	l.	PROPN
gujaf-178	224	6	,	,	PUNCT
gujaf-178	224	7	&	&	CCONJ
gujaf-178	224	8	kusumawati	kusumawati	PROPN
gujaf-178	224	9	,	,	PUNCT
gujaf-178	224	10	f.	f.	PROPN
gujaf-178	224	11	(	(	PUNCT
gujaf-178	224	12	2021	2021	NUM
gujaf-178	224	13	)	)	PUNCT
gujaf-178	224	14	.	.	PUNCT
gujaf-178	225	1	potret	potret	PROPN
gujaf-178	225	2	pelaporan	pelaporan	PROPN
gujaf-178	225	3	spt	spt	PROPN
gujaf-178	225	4	tahunan	tahunan	PROPN
gujaf-178	225	5	melalui	melalui	PROPN
gujaf-178	225	6	e	e	PROPN
gujaf-178	225	7	-	-	PROPN
gujaf-178	225	8	filing	file	VERB
gujaf-178	225	9	pada	pada	PROPN
gujaf-178	225	10	masa	masa	PROPN
gujaf-178	225	11	pandemi	pandemi	ADP
gujaf-178	225	12	covid-19	covid-19	PROPN
gujaf-178	225	13	.	.	PUNCT
gujaf-178	225	14	infestasi	infestasi	PROPN
gujaf-178	225	15	,	,	PUNCT
gujaf-178	225	16	17(2	17(2	NUM
gujaf-178	225	17	)	)	PUNCT
gujaf-178	225	18	,	,	PUNCT
gujaf-178	225	19	inpres	inpre	NOUN
gujaf-178	225	20	.	.	PUNCT
gujaf-178	226	1	https://doi.org/10.21107/infestasi.v17i2.11517	https://doi.org/10.21107/infestasi.v17i2.11517	PUNCT
gujaf-178	226	2	chandra	chandra	PROPN
gujaf-178	226	3	,	,	PUNCT
gujaf-178	226	4	n.	n.	NOUN
gujaf-178	226	5	,	,	PUNCT
gujaf-178	226	6	halwi	halwi	X
gujaf-178	226	7	,	,	PUNCT
gujaf-178	226	8	m.	m.	NOUN
gujaf-178	226	9	d.	d.	PROPN
gujaf-178	226	10	,	,	PUNCT
gujaf-178	226	11	masdar	masdar	PROPN
gujaf-178	226	12	,	,	PUNCT
gujaf-178	226	13	r.	r.	PROPN
gujaf-178	226	14	,	,	PUNCT
gujaf-178	226	15	tampang	tampang	PROPN
gujaf-178	226	16	,	,	PUNCT
gujaf-178	226	17	din	din	PROPN
gujaf-178	226	18	,	,	PUNCT
gujaf-178	226	19	m.	m.	NOUN
gujaf-178	226	20	,	,	PUNCT
gujaf-178	226	21	mapparessa	mapparessa	NOUN
gujaf-178	226	22	,	,	PUNCT
gujaf-178	226	23	n.	n.	NOUN
gujaf-178	226	24	,	,	PUNCT
gujaf-178	226	25	&	&	CCONJ
gujaf-178	226	26	meldawati	meldawati	PROPN
gujaf-178	226	27	,	,	PUNCT
gujaf-178	226	28	l.	l.	PROPN
gujaf-178	226	29	(	(	PUNCT
gujaf-178	226	30	2021	2021	NUM
gujaf-178	226	31	)	)	PUNCT
gujaf-178	226	32	.	.	PUNCT
gujaf-178	227	1	the	the	DET
gujaf-178	227	2	effect	effect	NOUN
gujaf-178	227	3	of	of	ADP
gujaf-178	227	4	tax	tax	NOUN
gujaf-178	227	5	payer	payer	NOUN
gujaf-178	227	6	awareness	awareness	NOUN
gujaf-178	227	7	,	,	PUNCT
gujaf-178	227	8	taxation	taxation	NOUN
gujaf-178	227	9	knowledge	knowledge	NOUN
gujaf-178	227	10	and	and	CCONJ
gujaf-178	227	11	the	the	DET
gujaf-178	227	12	implementation	implementation	NOUN
gujaf-178	227	13	of	of	ADP
gujaf-178	227	14	modern	modern	ADJ
gujaf-178	227	15	tax	tax	NOUN
gujaf-178	227	16	administration	administration	NOUN
gujaf-178	227	17	system	system	NOUN
gujaf-178	227	18	on	on	ADP
gujaf-178	227	19	taxpayer	taxpayer	NOUN
gujaf-178	227	20	compliance	compliance	NOUN
gujaf-178	227	21	.	.	PUNCT
gujaf-178	228	1	proceedings	proceeding	NOUN
gujaf-178	228	2	of	of	ADP
gujaf-178	228	3	the	the	DET
gujaf-178	228	4	international	international	ADJ
gujaf-178	228	5	conference	conference	NOUN
gujaf-178	228	6	on	on	ADP
gujaf-178	228	7	strategic	strategic	ADJ
gujaf-178	228	8	issues	issue	NOUN
gujaf-178	228	9	of	of	ADP
gujaf-178	228	10	economics	economic	NOUN
gujaf-178	228	11	,	,	PUNCT
gujaf-178	228	12	business	business	NOUN
gujaf-178	228	13	and	and	CCONJ
gujaf-178	228	14	,	,	PUNCT
gujaf-178	228	15	education	education	NOUN
gujaf-178	228	16	(	(	PUNCT
gujaf-178	228	17	icosiebe	icosiebe	NOUN
gujaf-178	228	18	2020	2020	NUM
gujaf-178	228	19	)	)	PUNCT
gujaf-178	228	20	,	,	PUNCT
gujaf-178	228	21	163	163	NUM
gujaf-178	228	22	(	(	PUNCT
gujaf-178	228	23	icosiebe	icosiebe	NOUN
gujaf-178	228	24	2020	2020	NUM
gujaf-178	228	25	)	)	PUNCT
gujaf-178	228	26	,	,	PUNCT
gujaf-178	228	27	159–162	159–162	NUM
gujaf-178	228	28	.	.	PUNCT
gujaf-178	229	1	https://doi.org/10.2991/aebmr.k.210220.028	https://doi.org/10.2991/aebmr.k.210220.028	PROPN
gujaf-178	229	2	clement	clement	PROPN
gujaf-178	229	3	,	,	PUNCT
gujaf-178	229	4	o.	o.	PROPN
gujaf-178	229	5	,	,	PUNCT
gujaf-178	229	6	ph	ph	VERB
gujaf-178	229	7	,	,	PUNCT
gujaf-178	229	8	o.	o.	NOUN
gujaf-178	229	9	,	,	PUNCT
gujaf-178	229	10	&	&	CCONJ
gujaf-178	229	11	ayodele	ayodele	PROPN
gujaf-178	229	12	,	,	PUNCT
gujaf-178	229	13	k.	k.	PROPN
gujaf-178	229	14	b.	b.	PROPN
gujaf-178	229	15	(	(	PUNCT
gujaf-178	229	16	2017	2017	NUM
gujaf-178	229	17	)	)	PUNCT
gujaf-178	229	18	.	.	PUNCT
gujaf-178	230	1	impact	impact	NOUN
gujaf-178	230	2	of	of	ADP
gujaf-178	230	3	information	information	NOUN
gujaf-178	230	4	technology	technology	NOUN
gujaf-178	230	5	on	on	ADP
gujaf-178	230	6	tax	tax	NOUN
gujaf-178	230	7	administration	administration	NOUN
gujaf-178	230	8	in	in	ADP
gujaf-178	230	9	southwest	southwest	PROPN
gujaf-178	230	10	,	,	PUNCT
gujaf-178	230	11	nigeria	nigeria	PROPN
gujaf-178	230	12	.	.	PUNCT
gujaf-178	231	1	17(2	17(2	NUM
gujaf-178	231	2	)	)	PUNCT
gujaf-178	231	3	.	.	PUNCT
gujaf-178	232	1	firdaus	firdaus	PROPN
gujaf-178	232	2	,	,	PUNCT
gujaf-178	232	3	r.	r.	PROPN
gujaf-178	232	4	a.	a.	PROPN
gujaf-178	232	5	(	(	PUNCT
gujaf-178	232	6	2021	2021	NUM
gujaf-178	232	7	)	)	PUNCT
gujaf-178	232	8	.	.	PUNCT
gujaf-178	233	1	pelayanan	pelayanan	PROPN
gujaf-178	233	2	perpajakan	perpajakan	PROPN
gujaf-178	233	3	di	di	PROPN
gujaf-178	233	4	masa	masa	PROPN
gujaf-178	233	5	pandemi	pandemi	ADP
gujaf-178	233	6	covid-19	covid-19	PROPN
gujaf-178	233	7	:	:	PUNCT
gujaf-178	233	8	apa	apa	PROPN
gujaf-178	233	9	yang	yang	PROPN
gujaf-178	233	10	berubah	berubah	PROPN
gujaf-178	233	11	dan	dan	PROPN
gujaf-178	233	12	bagaimana	bagaimana	PROPN
gujaf-178	233	13	respons	respons	PROPN
gujaf-178	233	14	pegawai	pegawai	PROPN
gujaf-178	233	15	garis	garis	PROPN
gujaf-178	233	16	depan	depan	PROPN
gujaf-178	233	17	 	 	SPACE
gujaf-178	233	18	?	?	PUNCT
gujaf-178	234	1	jurnal	jurnal	ADJ
gujaf-178	234	2	pajak	pajak	PROPN
gujaf-178	234	3	indonesia	indonesia	PROPN
gujaf-178	234	4	,	,	PUNCT
gujaf-178	234	5	5(2	5(2	NUM
gujaf-178	234	6	)	)	PUNCT
gujaf-178	234	7	,	,	PUNCT
gujaf-178	234	8	224–240	224–240	NUM
gujaf-178	234	9	.	.	PUNCT
gujaf-178	235	1	hair	hair	NOUN
gujaf-178	235	2	,	,	PUNCT
gujaf-178	235	3	j.	j.	PROPN
gujaf-178	235	4	f.	f.	PROPN
gujaf-178	235	5	,	,	PUNCT
gujaf-178	235	6	sarstedt	sarstedt	NOUN
gujaf-178	235	7	,	,	PUNCT
gujaf-178	235	8	m.	m.	NOUN
gujaf-178	235	9	,	,	PUNCT
gujaf-178	235	10	hopkins	hopkins	PROPN
gujaf-178	235	11	,	,	PUNCT
gujaf-178	235	12	l.	l.	PROPN
gujaf-178	235	13	,	,	PUNCT
gujaf-178	235	14	&	&	CCONJ
gujaf-178	235	15	kuppelwieser	kuppelwieser	PROPN
gujaf-178	235	16	,	,	PUNCT
gujaf-178	235	17	v.	v.	PROPN
gujaf-178	235	18	g.	g.	PROPN
gujaf-178	235	19	(	(	PUNCT
gujaf-178	235	20	2014	2014	NUM
gujaf-178	235	21	)	)	PUNCT
gujaf-178	235	22	.	.	PUNCT
gujaf-178	236	1	partial	partial	ADJ
gujaf-178	236	2	least	least	ADJ
gujaf-178	236	3	squares	square	VERB
gujaf-178	236	4	structural	structural	ADJ
gujaf-178	236	5	equation	equation	NOUN
gujaf-178	236	6	modeling	modeling	NOUN
gujaf-178	236	7	(	(	PUNCT
gujaf-178	236	8	pls	pls	INTJ
gujaf-178	236	9	-	-	PUNCT
gujaf-178	236	10	sem	sem	NOUN
gujaf-178	236	11	):	):	PUNCT
gujaf-178	236	12	an	an	DET
gujaf-178	236	13	emerging	emerge	VERB
gujaf-178	236	14	tool	tool	NOUN
gujaf-178	236	15	in	in	ADP
gujaf-178	236	16	business	business	NOUN
gujaf-178	236	17	research	research	NOUN
gujaf-178	236	18	.	.	PUNCT
gujaf-178	237	1	european	european	PROPN
gujaf-178	237	2	business	business	PROPN
gujaf-178	237	3	review	review	PROPN
gujaf-178	237	4	,	,	PUNCT
gujaf-178	237	5	26(2	26(2	NUM
gujaf-178	237	6	)	)	PUNCT
gujaf-178	237	7	,	,	PUNCT
gujaf-178	237	8	106–121	106–121	NUM
gujaf-178	237	9	.	.	PUNCT
gujaf-178	237	10	https://doi.org/10.1108/ebr-10-2013-0128	https://doi.org/10.1108/ebr-10-2013-0128	ADJ
gujaf-178	237	11	hamza	hamza	PROPN
gujaf-178	237	12	,	,	PUNCT
gujaf-178	237	13	p.	p.	NOUN
gujaf-178	237	14	a.	a.	NOUN
gujaf-178	237	15	,	,	PUNCT
gujaf-178	237	16	qader	qader	NOUN
gujaf-178	237	17	,	,	PUNCT
gujaf-178	237	18	k.	k.	PROPN
gujaf-178	237	19	s.	s.	PROPN
gujaf-178	237	20	,	,	PUNCT
gujaf-178	237	21	gardi	gardi	PROPN
gujaf-178	237	22	,	,	PUNCT
gujaf-178	237	23	b.	b.	PROPN
gujaf-178	237	24	,	,	PUNCT
gujaf-178	237	25	hamad	hamad	PROPN
gujaf-178	237	26	,	,	PUNCT
gujaf-178	237	27	h.	h.	PROPN
gujaf-178	237	28	a.	a.	PROPN
gujaf-178	237	29	,	,	PUNCT
gujaf-178	237	30	&	&	CCONJ
gujaf-178	237	31	anwar	anwar	PROPN
gujaf-178	237	32	,	,	PUNCT
gujaf-178	237	33	d.	d.	PROPN
gujaf-178	237	34	g.	g.	PROPN
gujaf-178	237	35	(	(	PUNCT
gujaf-178	237	36	2021	2021	NUM
gujaf-178	237	37	)	)	PUNCT
gujaf-178	237	38	.	.	PUNCT
gujaf-178	238	1	analysis	analysis	NOUN
gujaf-178	238	2	the	the	DET
gujaf-178	238	3	impact	impact	NOUN
gujaf-178	238	4	of	of	ADP
gujaf-178	238	5	information	information	NOUN
gujaf-178	238	6	technology	technology	NOUN
gujaf-178	238	7	on	on	ADP
gujaf-178	238	8	efficient	efficient	ADJ
gujaf-178	238	9	tax	tax	NOUN
gujaf-178	238	10	management	management	NOUN
gujaf-178	238	11	.	.	PUNCT
gujaf-178	239	1	international	international	ADJ
gujaf-178	239	2	journal	journal	PROPN
gujaf-178	239	3	of	of	ADP
gujaf-178	239	4	advanced	advanced	ADJ
gujaf-178	239	5	engineering	engineering	NOUN
gujaf-178	239	6	,	,	PUNCT
gujaf-178	239	7	management	management	NOUN
gujaf-178	239	8	and	and	CCONJ
gujaf-178	239	9	science	science	NOUN
gujaf-178	239	10	,	,	PUNCT
gujaf-178	239	11	7(9	7(9	NUM
gujaf-178	239	12	)	)	PUNCT
gujaf-178	239	13	,	,	PUNCT
gujaf-178	239	14	31–41	31–41	NUM
gujaf-178	239	15	.	.	PUNCT
gujaf-178	240	1	https://doi.org/10.22161/ijaems.79.5	https://doi.org/10.22161/ijaems.79.5	NOUN
gujaf-178	240	2	hardana	hardana	PROPN
gujaf-178	240	3	,	,	PUNCT
gujaf-178	240	4	t.	t.	PROPN
gujaf-178	240	5	,	,	PUNCT
gujaf-178	240	6	wijayanti	wijayanti	PROPN
gujaf-178	240	7	,	,	PUNCT
gujaf-178	240	8	a.	a.	NOUN
gujaf-178	240	9	,	,	PUNCT
gujaf-178	240	10	&	&	CCONJ
gujaf-178	240	11	chomsatu	chomsatu	PROPN
gujaf-178	240	12	,	,	PUNCT
gujaf-178	240	13	y.	y.	PROPN
gujaf-178	240	14	(	(	PUNCT
gujaf-178	240	15	2018	2018	NUM
gujaf-178	240	16	)	)	PUNCT
gujaf-178	240	17	.	.	PUNCT
gujaf-178	241	1	effect	effect	NOUN
gujaf-178	241	2	of	of	ADP
gujaf-178	241	3	use	use	NOUN
gujaf-178	241	4	esystem	esystem	NOUN
gujaf-178	241	5	taxation	taxation	NOUN
gujaf-178	241	6	and	and	CCONJ
gujaf-178	241	7	understanding	understanding	NOUN
gujaf-178	241	8	of	of	ADP
gujaf-178	241	9	the	the	DET
gujaf-178	241	10	internet	internet	NOUN
gujaf-178	241	11	on	on	ADP
gujaf-178	241	12	personal	personal	ADJ
gujaf-178	241	13	compliance	compliance	NOUN
gujaf-178	241	14	of	of	ADP
gujaf-178	241	15	umkm	umkm	ADJ
gujaf-178	241	16	personal	personal	ADJ
gujaf-178	241	17	taxpayers	taxpayer	NOUN
gujaf-178	241	18	.	.	PUNCT
gujaf-178	242	1	the	the	DET
gujaf-178	242	2	2nd	2nd	ADJ
gujaf-178	242	3	international	international	ADJ
gujaf-178	242	4	conference	conference	NOUN
gujaf-178	242	5	on	on	ADP
gujaf-178	242	6	technology	technology	NOUN
gujaf-178	242	7	,	,	PUNCT
gujaf-178	242	8	education	education	NOUN
gujaf-178	242	9	,	,	PUNCT
gujaf-178	242	10	and	and	CCONJ
gujaf-178	242	11	social	social	ADJ
gujaf-178	242	12	science	science	NOUN
gujaf-178	242	13	2018	2018	NUM
gujaf-178	242	14	(	(	PUNCT
gujaf-178	242	15	the	the	DET
gujaf-178	242	16	2nd	2nd	ADJ
gujaf-178	242	17	ictess	ictess	ADJ
gujaf-178	242	18	2018	2018	NUM
gujaf-178	242	19	)	)	PUNCT
gujaf-178	242	20	,	,	PUNCT
gujaf-178	242	21	2018	2018	NUM
gujaf-178	242	22	,	,	PUNCT
gujaf-178	242	23	477–488	477–488	NUM
gujaf-178	242	24	.	.	PUNCT
gujaf-178	242	25	hidup	hidup	PROPN
gujaf-178	242	26	,	,	PUNCT
gujaf-178	242	27	p.	p.	PROPN
gujaf-178	242	28	t.	t.	PROPN
gujaf-178	242	29	,	,	PUNCT
gujaf-178	242	30	&	&	CCONJ
gujaf-178	242	31	terencana	terencana	PROPN
gujaf-178	242	32	,	,	PUNCT
gujaf-178	242	33	m.	m.	NOUN
gujaf-178	242	34	(	(	PUNCT
gujaf-178	242	35	2020	2020	NUM
gujaf-178	242	36	)	)	PUNCT
gujaf-178	242	37	.	.	PUNCT
gujaf-178	243	1	factors	factor	NOUN
gujaf-178	243	2	that	that	PRON
gujaf-178	243	3	affect	affect	VERB
gujaf-178	243	4	the	the	DET
gujaf-178	243	5	level	level	NOUN
gujaf-178	243	6	of	of	ADP
gujaf-178	243	7	taxpayer	taxpayer	NOUN
gujaf-178	243	8	compliance	compliance	NOUN
gujaf-178	243	9	empirical	empirical	ADJ
gujaf-178	243	10	study	study	NOUN
gujaf-178	243	11	of	of	ADP
gujaf-178	243	12	taxpayer	taxpayer	NOUN
gujaf-178	243	13	on	on	ADP
gujaf-178	243	14	employees	employee	NOUN
gujaf-178	243	15	of	of	ADP
gujaf-178	243	16	.	.	PUNCT
gujaf-178	244	1	1–17	1–17	PROPN
gujaf-178	244	2	.	.	PUNCT
gujaf-178	245	1	gusau	gusau	PROPN
gujaf-178	245	2	journal	journal	PROPN
gujaf-178	245	3	of	of	ADP
gujaf-178	245	4	accounting	accounting	NOUN
gujaf-178	245	5	and	and	CCONJ
gujaf-178	245	6	finance	finance	NOUN
gujaf-178	245	7	,	,	PUNCT
gujaf-178	245	8	vol	vol	NOUN
gujaf-178	245	9	.	.	PROPN
gujaf-178	245	10	3	3	NUM
gujaf-178	245	11	,	,	PUNCT
gujaf-178	245	12	issue	issue	NOUN
gujaf-178	245	13	3	3	NUM
gujaf-178	245	14	,	,	PUNCT
gujaf-178	245	15	october	october	PROPN
gujaf-178	245	16	,	,	PUNCT
gujaf-178	245	17	2022	2022	NUM
gujaf-178	245	18	33	33	NUM
gujaf-178	245	19	jarwa	jarwa	NOUN
gujaf-178	245	20	,	,	PUNCT
gujaf-178	245	21	t.	t.	NOUN
gujaf-178	245	22	(	(	PUNCT
gujaf-178	245	23	2021	2021	NUM
gujaf-178	245	24	)	)	PUNCT
gujaf-178	245	25	.	.	PUNCT
gujaf-178	246	1	the	the	DET
gujaf-178	246	2	influence	influence	NOUN
gujaf-178	246	3	of	of	ADP
gujaf-178	246	4	individual	individual	ADJ
gujaf-178	246	5	characteristics	characteristic	NOUN
gujaf-178	246	6	and	and	CCONJ
gujaf-178	246	7	information	information	NOUN
gujaf-178	246	8	technology	technology	NOUN
gujaf-178	246	9	on	on	ADP
gujaf-178	246	10	taxpayer	taxpayer	NOUN
gujaf-178	246	11	awareness	awareness	NOUN
gujaf-178	246	12	,	,	PUNCT
gujaf-178	246	13	willingness	willingness	NOUN
gujaf-178	246	14	,	,	PUNCT
gujaf-178	246	15	ability	ability	NOUN
gujaf-178	246	16	to	to	PART
gujaf-178	246	17	pay	pay	VERB
gujaf-178	246	18	and	and	CCONJ
gujaf-178	246	19	taxpayer	taxpayer	NOUN
gujaf-178	246	20	compliance	compliance	NOUN
gujaf-178	246	21	in	in	ADP
gujaf-178	246	22	paying	pay	VERB
gujaf-178	246	23	land	land	NOUN
gujaf-178	246	24	turkish	turkish	ADJ
gujaf-178	246	25	journal	journal	NOUN
gujaf-178	246	26	of	of	ADP
gujaf-178	246	27	computer	computer	NOUN
gujaf-178	246	28	and	and	CCONJ
gujaf-178	246	29	mathematics	mathematic	NOUN
gujaf-178	246	30	,	,	PUNCT
gujaf-178	246	31	12(9	12(9	NUM
gujaf-178	246	32	)	)	PUNCT
gujaf-178	246	33	,	,	PUNCT
gujaf-178	246	34	1527–1537	1527–1537	NUM
gujaf-178	246	35	.	.	PUNCT
gujaf-178	247	1	https://turcomat.org/index.php/turkbilmat/article/view/3545	https://turcomat.org/index.php/turkbilmat/article/view/3545	PROPN
gujaf-178	247	2	kilo	kilo	PROPN
gujaf-178	247	3	,	,	PUNCT
gujaf-178	247	4	a.	a.	PROPN
gujaf-178	247	5	s.	s.	PROPN
gujaf-178	247	6	,	,	PUNCT
gujaf-178	247	7	amaliah	amaliah	PROPN
gujaf-178	247	8	,	,	PUNCT
gujaf-178	247	9	t.	t.	PROPN
gujaf-178	247	10	h.	h.	PROPN
gujaf-178	247	11	,	,	PUNCT
gujaf-178	247	12	&	&	CCONJ
gujaf-178	247	13	husain	husain	PROPN
gujaf-178	247	14	,	,	PUNCT
gujaf-178	247	15	s.	s.	PROPN
gujaf-178	247	16	p.	p.	PROPN
gujaf-178	247	17	(	(	PUNCT
gujaf-178	247	18	2022	2022	NUM
gujaf-178	247	19	)	)	PUNCT
gujaf-178	247	20	.	.	PUNCT
gujaf-178	248	1	potensi	potensi	PROPN
gujaf-178	248	2	peningkatan	peningkatan	PROPN
gujaf-178	248	3	kepatuhan	kepatuhan	PROPN
gujaf-178	248	4	wajib	wajib	PROPN
gujaf-178	248	5	pajak	pajak	PROPN
gujaf-178	248	6	umkm	umkm	ADJ
gujaf-178	248	7	di	di	NOUN
gujaf-178	248	8	masa	masa	PROPN
gujaf-178	248	9	pandemi	pandemi	ADP
gujaf-178	248	10	covid-19	covid-19	PROPN
gujaf-178	248	11	setelah	setelah	PROPN
gujaf-178	248	12	diterbitkan	diterbitkan	PROPN
gujaf-178	248	13	insentif	insentif	PROPN
gujaf-178	248	14	pph	pph	PROPN
gujaf-178	248	15	21	21	NUM
gujaf-178	248	16	final	final	ADJ
gujaf-178	248	17	umkm	umkm	ADJ
gujaf-178	248	18	ditanggung	ditanggung	VERB
gujaf-178	248	19	pemerintah	pemerintah	PROPN
gujaf-178	248	20	.	.	PUNCT
gujaf-178	249	1	jurnal	jurnal	ADV
gujaf-178	249	2	pajak	pajak	ADV
gujaf-178	249	3	,	,	PUNCT
gujaf-178	249	4	4	4	NUM
gujaf-178	249	5	,	,	PUNCT
gujaf-178	249	6	44–52	44–52	NUM
gujaf-178	249	7	.	.	PUNCT
gujaf-178	250	1	https://doi.org/10.20885/ncaf.vol4.art8	https://doi.org/10.20885/ncaf.vol4.art8	PROPN
gujaf-178	250	2	listiyowati	listiyowati	PROPN
gujaf-178	250	3	,	,	PUNCT
gujaf-178	250	4	l.	l.	PROPN
gujaf-178	250	5	,	,	PUNCT
gujaf-178	250	6	indarti	indarti	PROPN
gujaf-178	250	7	,	,	PUNCT
gujaf-178	250	8	i.	i.	PROPN
gujaf-178	250	9	,	,	PUNCT
gujaf-178	250	10	setiawan	setiawan	PROPN
gujaf-178	250	11	,	,	PUNCT
gujaf-178	250	12	f.	f.	PROPN
gujaf-178	250	13	a.	a.	PROPN
gujaf-178	250	14	,	,	PUNCT
gujaf-178	250	15	wijayanti	wijayanti	PROPN
gujaf-178	250	16	,	,	PUNCT
gujaf-178	250	17	f.	f.	PROPN
gujaf-178	250	18	,	,	PUNCT
gujaf-178	250	19	&	&	CCONJ
gujaf-178	250	20	setiawan	setiawan	PROPN
gujaf-178	250	21	,	,	PUNCT
gujaf-178	250	22	f.	f.	PROPN
gujaf-178	250	23	a.	a.	PROPN
gujaf-178	250	24	(	(	PUNCT
gujaf-178	250	25	2021	2021	NUM
gujaf-178	250	26	)	)	PUNCT
gujaf-178	250	27	.	.	PUNCT
gujaf-178	251	1	kepatuhan	kepatuhan	PROPN
gujaf-178	251	2	wajibpajak	wajibpajak	PROPN
gujaf-178	251	3	umkm	umkm	PROPN
gujaf-178	251	4	di	di	NOUN
gujaf-178	251	5	masa	masa	PROPN
gujaf-178	251	6	pandemi	pandemi	ADP
gujaf-178	251	7	covid-19	covid-19	PROPN
gujaf-178	251	8	.	.	PUNCT
gujaf-178	252	1	jurnal	jurnal	PROPN
gujaf-178	252	2	akuntansi	akuntansi	PROPN
gujaf-178	252	3	indonesia	indonesia	PROPN
gujaf-178	252	4	,	,	PUNCT
gujaf-178	252	5	10(1	10(1	NUM
gujaf-178	252	6	)	)	PUNCT
gujaf-178	252	7	,	,	PUNCT
gujaf-178	252	8	41	41	NUM
gujaf-178	252	9	.	.	PUNCT
gujaf-178	253	1	https://doi.org/10.30659/jai.10.1.41-59	https://doi.org/10.30659/jai.10.1.41-59	PROPN
gujaf-178	253	2	mascagni	mascagni	PROPN
gujaf-178	253	3	,	,	PUNCT
gujaf-178	253	4	g.	g.	PROPN
gujaf-178	253	5	,	,	PUNCT
gujaf-178	253	6	mengistu	mengistu	PROPN
gujaf-178	253	7	,	,	PUNCT
gujaf-178	253	8	a.	a.	NOUN
gujaf-178	253	9	t.	t.	PROPN
gujaf-178	253	10	,	,	PUNCT
gujaf-178	253	11	&	&	CCONJ
gujaf-178	253	12	woldeyes	woldeyes	PROPN
gujaf-178	253	13	,	,	PUNCT
gujaf-178	253	14	f.	f.	PROPN
gujaf-178	253	15	b.	b.	PROPN
gujaf-178	253	16	(	(	PUNCT
gujaf-178	253	17	2021	2021	NUM
gujaf-178	253	18	)	)	PUNCT
gujaf-178	253	19	.	.	PUNCT
gujaf-178	254	1	can	can	AUX
gujaf-178	254	2	icts	ict	NOUN
gujaf-178	254	3	increase	increase	VERB
gujaf-178	254	4	tax	tax	NOUN
gujaf-178	254	5	compliance	compliance	NOUN
gujaf-178	254	6	?	?	PUNCT
gujaf-178	255	1	evidence	evidence	NOUN
gujaf-178	255	2	on	on	ADP
gujaf-178	255	3	taxpayer	taxpayer	NOUN
gujaf-178	255	4	responses	response	NOUN
gujaf-178	255	5	to	to	ADP
gujaf-178	255	6	technological	technological	ADJ
gujaf-178	255	7	innovation	innovation	NOUN
gujaf-178	255	8	in	in	ADP
gujaf-178	255	9	ethiopia	ethiopia	PROPN
gujaf-178	255	10	.	.	PUNCT
gujaf-178	256	1	journal	journal	PROPN
gujaf-178	256	2	of	of	ADP
gujaf-178	256	3	economic	economic	ADJ
gujaf-178	256	4	behavior	behavior	NOUN
gujaf-178	256	5	and	and	CCONJ
gujaf-178	256	6	organization	organization	NOUN
gujaf-178	256	7	,	,	PUNCT
gujaf-178	256	8	189	189	NUM
gujaf-178	256	9	,	,	PUNCT
gujaf-178	256	10	172–193	172–193	NUM
gujaf-178	256	11	.	.	PUNCT
gujaf-178	257	1	https://doi.org/10.1016/j.jebo.2021.06.007	https://doi.org/10.1016/j.jebo.2021.06.007	PROPN
gujaf-178	257	2	muti’ah	muti’ah	NOUN
gujaf-178	257	3	,	,	PUNCT
gujaf-178	257	4	m.	m.	NOUN
gujaf-178	257	5	(	(	PUNCT
gujaf-178	257	6	2018	2018	NUM
gujaf-178	257	7	)	)	PUNCT
gujaf-178	257	8	.	.	PUNCT
gujaf-178	258	1	influence	influence	NOUN
gujaf-178	258	2	of	of	ADP
gujaf-178	258	3	information	information	NOUN
gujaf-178	258	4	technology	technology	NOUN
gujaf-178	258	5	utilization	utilization	NOUN
gujaf-178	258	6	,	,	PUNCT
gujaf-178	258	7	tax	tax	NOUN
gujaf-178	258	8	socialization	socialization	NOUN
gujaf-178	258	9	,	,	PUNCT
gujaf-178	258	10	tax	tax	NOUN
gujaf-178	258	11	knowledge	knowledge	NOUN
gujaf-178	258	12	,	,	PUNCT
gujaf-178	258	13	community	community	NOUN
gujaf-178	258	14	economic	economic	ADJ
gujaf-178	258	15	levels	level	NOUN
gujaf-178	258	16	and	and	CCONJ
gujaf-178	258	17	the	the	DET
gujaf-178	258	18	role	role	NOUN
gujaf-178	258	19	of	of	ADP
gujaf-178	258	20	account	account	NOUN
gujaf-178	258	21	representative	representative	NOUN
gujaf-178	258	22	on	on	ADP
gujaf-178	258	23	personal	personal	ADJ
gujaf-178	258	24	tax	tax	NOUN
gujaf-178	258	25	compliance	compliance	NOUN
gujaf-178	258	26	(	(	PUNCT
gujaf-178	258	27	in	in	ADP
gujaf-178	258	28	the	the	DET
gujaf-178	258	29	tax	tax	NOUN
gujaf-178	258	30	service	service	NOUN
gujaf-178	258	31	office	office	NOUN
gujaf-178	258	32	kembangan	kembangan	NOUN
gujaf-178	258	33	,	,	PUNCT
gujaf-178	258	34	west	west	PROPN
gujaf-178	258	35	jakarta	jakarta	PROPN
gujaf-178	258	36	)	)	PUNCT
gujaf-178	258	37	.	.	PUNCT
gujaf-178	259	1	european	european	PROPN
gujaf-178	259	2	journal	journal	PROPN
gujaf-178	259	3	of	of	ADP
gujaf-178	259	4	business	business	NOUN
gujaf-178	259	5	and	and	CCONJ
gujaf-178	259	6	management	management	NOUN
gujaf-178	259	7	,	,	PUNCT
gujaf-178	259	8	10(21	10(21	NUM
gujaf-178	259	9	)	)	PUNCT
gujaf-178	259	10	,	,	PUNCT
gujaf-178	259	11	57–64	57–64	NUM
gujaf-178	259	12	.	.	PUNCT
gujaf-178	260	1	www.iiste.org	www.iiste.org	PROPN
gujaf-178	260	2	purba	purba	PROPN
gujaf-178	260	3	,	,	PUNCT
gujaf-178	260	4	h.	h.	PROPN
gujaf-178	260	5	,	,	PUNCT
gujaf-178	260	6	sarpingah	sarpingah	PROPN
gujaf-178	260	7	,	,	PUNCT
gujaf-178	260	8	s.	s.	PROPN
gujaf-178	260	9	,	,	PUNCT
gujaf-178	260	10	&	&	CCONJ
gujaf-178	260	11	nugroho	nugroho	PROPN
gujaf-178	260	12	,	,	PUNCT
gujaf-178	260	13	l.	l.	PROPN
gujaf-178	260	14	(	(	PUNCT
gujaf-178	260	15	2020	2020	NUM
gujaf-178	260	16	)	)	PUNCT
gujaf-178	260	17	.	.	PUNCT
gujaf-178	261	1	the	the	DET
gujaf-178	261	2	effect	effect	NOUN
gujaf-178	261	3	of	of	ADP
gujaf-178	261	4	implementing	implement	VERB
gujaf-178	261	5	e	e	NOUN
gujaf-178	261	6	filing	filing	NOUN
gujaf-178	261	7	systems	system	NOUN
gujaf-178	261	8	on	on	ADP
gujaf-178	261	9	personal	personal	ADJ
gujaf-178	261	10	tax	tax	NOUN
gujaf-178	261	11	compliance	compliance	NOUN
gujaf-178	261	12	with	with	ADP
gujaf-178	261	13	internet	internet	NOUN
gujaf-178	261	14	knowledge	knowledge	NOUN
gujaf-178	261	15	as	as	ADP
gujaf-178	261	16	moderated	moderated	ADJ
gujaf-178	261	17	variables	variable	NOUN
gujaf-178	261	18	(	(	PUNCT
gujaf-178	261	19	case	case	NOUN
gujaf-178	261	20	study	study	NOUN
gujaf-178	261	21	on	on	ADP
gujaf-178	261	22	personal	personal	ADJ
gujaf-178	261	23	taxpayers	taxpayer	NOUN
gujaf-178	261	24	at	at	ADP
gujaf-178	261	25	kpp	kpp	PROPN
gujaf-178	261	26	pratama	pratama	PROPN
gujaf-178	261	27	jakarta	jakarta	PROPN
gujaf-178	261	28	kramatjati	kramatjati	PROPN
gujaf-178	261	29	)	)	PUNCT
gujaf-178	261	30	.	.	PUNCT
gujaf-178	262	1	international	international	ADJ
gujaf-178	262	2	journal	journal	PROPN
gujaf-178	262	3	of	of	ADP
gujaf-178	262	4	commerce	commerce	PROPN
gujaf-178	262	5	and	and	CCONJ
gujaf-178	262	6	finance	finance	NOUN
gujaf-178	262	7	,	,	PUNCT
gujaf-178	262	8	6(1	6(1	NUM
gujaf-178	262	9	)	)	PUNCT
gujaf-178	262	10	,	,	PUNCT
gujaf-178	262	11	166–180	166–180	NUM
gujaf-178	262	12	.	.	PUNCT
gujaf-178	263	1	rahayu	rahayu	PROPN
gujaf-178	263	2	,	,	PUNCT
gujaf-178	263	3	y.	y.	PROPN
gujaf-178	263	4	n.	n.	PROPN
gujaf-178	263	5	,	,	PUNCT
gujaf-178	263	6	setiawan	setiawan	PROPN
gujaf-178	263	7	,	,	PUNCT
gujaf-178	263	8	m.	m.	NOUN
gujaf-178	263	9	,	,	PUNCT
gujaf-178	263	10	&	&	CCONJ
gujaf-178	263	11	troena	troena	PROPN
gujaf-178	263	12	,	,	PUNCT
gujaf-178	263	13	e.	e.	PROPN
gujaf-178	263	14	a.	a.	PROPN
gujaf-178	263	15	(	(	PUNCT
gujaf-178	263	16	2017	2017	NUM
gujaf-178	263	17	)	)	PUNCT
gujaf-178	263	18	.	.	PUNCT
gujaf-178	264	1	the	the	DET
gujaf-178	264	2	role	role	NOUN
gujaf-178	264	3	of	of	ADP
gujaf-178	264	4	taxpayer	taxpayer	NOUN
gujaf-178	264	5	awareness	awareness	NOUN
gujaf-178	264	6	,	,	PUNCT
gujaf-178	264	7	tax	tax	NOUN
gujaf-178	264	8	regulation	regulation	NOUN
gujaf-178	264	9	and	and	CCONJ
gujaf-178	264	10	understanding	understanding	NOUN
gujaf-178	264	11	in	in	ADP
gujaf-178	264	12	taxpayer	taxpayer	NOUN
gujaf-178	264	13	compliance	compliance	NOUN
gujaf-178	264	14	.	.	PUNCT
gujaf-178	265	1	9(november	9(november	NUM
gujaf-178	265	2	)	)	PUNCT
gujaf-178	265	3	,	,	PUNCT
gujaf-178	265	4	139–146	139–146	NUM
gujaf-178	265	5	.	.	PUNCT
gujaf-178	266	1	https://doi.org/10.5897/jat2017.0267	https://doi.org/10.5897/jat2017.0267	NUM
gujaf-178	266	2	silvia	silvia	PROPN
gujaf-178	266	3	utami	utami	NOUN
gujaf-178	266	4	.	.	PUNCT
gujaf-178	267	1	(	(	PUNCT
gujaf-178	267	2	2018	2018	NUM
gujaf-178	267	3	)	)	PUNCT
gujaf-178	267	4	.	.	PUNCT
gujaf-178	268	1	pengaruh	pengaruh	PROPN
gujaf-178	268	2	sosialisasi	sosialisasi	PROPN
gujaf-178	268	3	,	,	PUNCT
gujaf-178	268	4	pengetahuan	pengetahuan	NOUN
gujaf-178	268	5	pajak	pajak	ADV
gujaf-178	268	6	,	,	PUNCT
gujaf-178	268	7	dan	dan	PROPN
gujaf-178	268	8	kualitas	kualitas	PROPN
gujaf-178	268	9	pelayanan	pelayanan	VERB
gujaf-178	268	10	terhadap	terhadap	PROPN
gujaf-178	268	11	kepatuhan	kepatuhan	PROPN
gujaf-178	268	12	dengan	dengan	PROPN
gujaf-178	268	13	kesadaran	kesadaran	PROPN
gujaf-178	268	14	sebagai	sebagai	PROPN
gujaf-178	268	15	variabel	variabel	PROPN
gujaf-178	268	16	.	.	PUNCT
gujaf-178	269	1	sukesi	sukesi	PROPN
gujaf-178	269	2	,	,	PUNCT
gujaf-178	269	3	s.	s.	PROPN
gujaf-178	269	4	,	,	PUNCT
gujaf-178	269	5	&	&	CCONJ
gujaf-178	269	6	yunaidah	yunaidah	PROPN
gujaf-178	269	7	,	,	PUNCT
gujaf-178	269	8	i.	i.	PROPN
gujaf-178	269	9	(	(	PUNCT
gujaf-178	269	10	2020	2020	NUM
gujaf-178	269	11	)	)	PUNCT
gujaf-178	269	12	.	.	PUNCT
gujaf-178	270	1	the	the	DET
gujaf-178	270	2	effect	effect	NOUN
gujaf-178	270	3	of	of	ADP
gujaf-178	270	4	tax	tax	NOUN
gujaf-178	270	5	socialization	socialization	NOUN
gujaf-178	270	6	,	,	PUNCT
gujaf-178	270	7	superior	superior	ADJ
gujaf-178	270	8	service	service	NOUN
gujaf-178	270	9	,	,	PUNCT
gujaf-178	270	10	and	and	CCONJ
gujaf-178	270	11	service	service	NOUN
gujaf-178	270	12	quality	quality	NOUN
gujaf-178	270	13	on	on	ADP
gujaf-178	270	14	taxpayers	taxpayer	NOUN
gujaf-178	270	15	’	’	PART
gujaf-178	270	16	satisfaction	satisfaction	NOUN
gujaf-178	270	17	and	and	CCONJ
gujaf-178	270	18	compliance	compliance	NOUN
gujaf-178	270	19	.	.	PUNCT
gujaf-178	271	1	journal	journal	PROPN
gujaf-178	271	2	of	of	ADP
gujaf-178	271	3	economics	economic	NOUN
gujaf-178	271	4	,	,	PUNCT
gujaf-178	271	5	business	business	NOUN
gujaf-178	271	6	,	,	PUNCT
gujaf-178	271	7	&	&	CCONJ
gujaf-178	271	8	accountancy	accountancy	PROPN
gujaf-178	271	9	ventura	ventura	PROPN
gujaf-178	271	10	,	,	PUNCT
gujaf-178	271	11	22(3	22(3	NUM
gujaf-178	271	12	)	)	PUNCT
gujaf-178	271	13	,	,	PUNCT
gujaf-178	271	14	347–359	347–359	NUM
gujaf-178	271	15	.	.	PUNCT
gujaf-178	272	1	https://doi.org/10.14414/jebav.v22i3.1698	https://doi.org/10.14414/jebav.v22i3.1698	NOUN
gujaf-178	272	2	.	.	PUNCT
gujaf-178	273	1	sutrisno	sutrisno	PROPN
gujaf-178	273	2	.	.	PUNCT
gujaf-178	274	1	(	(	PUNCT
gujaf-178	274	2	2020	2020	NUM
gujaf-178	274	3	)	)	PUNCT
gujaf-178	274	4	.	.	PUNCT
gujaf-178	275	1	the	the	DET
gujaf-178	275	2	effect	effect	NOUN
gujaf-178	275	3	of	of	ADP
gujaf-178	275	4	perception	perception	NOUN
gujaf-178	275	5	of	of	ADP
gujaf-178	275	6	ease	ease	NOUN
gujaf-178	275	7	and	and	CCONJ
gujaf-178	275	8	satisfed	satisfe	VERB
gujaf-178	275	9	of	of	ADP
gujaf-178	275	10	the	the	DET
gujaf-178	275	11	taxpayers	taxpayer	NOUN
gujaf-178	275	12	http://www.iiste.org/	http://www.iiste.org/	PROPN
gujaf-178	275	13	gusau	gusau	PROPN
gujaf-178	275	14	journal	journal	NOUN
gujaf-178	275	15	of	of	ADP
gujaf-178	275	16	accounting	accounting	NOUN
gujaf-178	275	17	and	and	CCONJ
gujaf-178	275	18	finance	finance	NOUN
gujaf-178	275	19	,	,	PUNCT
gujaf-178	275	20	vol	vol	NOUN
gujaf-178	275	21	.	.	PROPN
gujaf-178	276	1	3	3	NUM
gujaf-178	276	2	,	,	PUNCT
gujaf-178	276	3	issue	issue	NOUN
gujaf-178	276	4	3	3	NUM
gujaf-178	276	5	,	,	PUNCT
gujaf-178	276	6	october	october	PROPN
gujaf-178	276	7	,	,	PUNCT
gujaf-178	276	8	2022	2022	NUM
gujaf-178	276	9	34	34	NUM
gujaf-178	276	10	to	to	PART
gujaf-178	276	11	use	use	VERB
gujaf-178	276	12	e	e	NOUN
gujaf-178	276	13	-	-	NOUN
gujaf-178	276	14	filing	filing	NOUN
gujaf-178	276	15	with	with	ADP
gujaf-178	276	16	information	information	NOUN
gujaf-178	276	17	technology	technology	NOUN
gujaf-178	276	18	readiness	readiness	NOUN
gujaf-178	276	19	as	as	ADP
gujaf-178	276	20	a	a	DET
gujaf-178	276	21	moderation	moderation	NOUN
gujaf-178	276	22	variabels	variabel	NOUN
gujaf-178	276	23	(	(	PUNCT
gujaf-178	276	24	case	case	NOUN
gujaf-178	276	25	study	study	NOUN
gujaf-178	276	26	in	in	ADP
gujaf-178	276	27	individual	individual	ADJ
gujaf-178	276	28	taxpayers	taxpayer	NOUN
gujaf-178	276	29	in	in	ADP
gujaf-178	276	30	the	the	DET
gujaf-178	276	31	tax	tax	NOUN
gujaf-178	276	32	office	office	NOUN
gujaf-178	276	33	pratama	pratama	NOUN
gujaf-178	276	34	depok	depok	PROPN
gujaf-178	276	35	cimanggis	cimanggis	VERB
gujaf-178	276	36	indonesia	indonesia	PROPN
gujaf-178	276	37	)	)	PUNCT
gujaf-178	276	38	.	.	PUNCT
gujaf-178	277	1	international	international	ADJ
gujaf-178	277	2	journal	journal	PROPN
gujaf-178	277	3	of	of	ADP
gujaf-178	277	4	economics	economic	NOUN
gujaf-178	277	5	,	,	PUNCT
gujaf-178	277	6	commerce	commerce	NOUN
gujaf-178	277	7	and	and	CCONJ
gujaf-178	277	8	management	management	NOUN
gujaf-178	277	9	,	,	PUNCT
gujaf-178	277	10	viii(12	viii(12	ADJ
gujaf-178	277	11	)	)	PUNCT
gujaf-178	277	12	,	,	PUNCT
gujaf-178	277	13	326–341	326–341	NUM
gujaf-178	277	14	.	.	PUNCT
gujaf-178	278	1	http://ijecm.co.uk/%0athe	http://ijecm.co.uk/%0athe	PRON
gujaf-178	278	2	http://ijecm.co.uk/%0athe	http://ijecm.co.uk/%0athe	DET
gujaf-178	278	3	gusau	gusau	PROPN
gujaf-178	278	4	journal	journal	PROPN
gujaf-178	278	5	of	of	ADP
gujaf-178	278	6	accounting	accounting	NOUN
gujaf-178	278	7	and	and	CCONJ
gujaf-178	278	8	finance	finance	NOUN
gujaf-178	278	9	,	,	PUNCT
gujaf-178	278	10	vol	vol	NOUN
gujaf-178	278	11	.	.	PROPN
gujaf-178	279	1	3	3	NUM
gujaf-178	279	2	,	,	PUNCT
gujaf-178	279	3	issue	issue	NOUN
gujaf-178	279	4	3	3	NUM
gujaf-178	279	5	,	,	PUNCT
gujaf-178	279	6	october	october	PROPN
gujaf-178	279	7	,	,	PUNCT
gujaf-178	279	8	2022	2022	NUM
gujaf-178	279	9	35	35	NUM