id	sid	tid	token	lemma	pos
gujaf-249	1	1	i	i	PRON
gujaf-249	1	2	gusau	gusau	PROPN
gujaf-249	1	3	journal	journal	NOUN
gujaf-249	1	4	of	of	ADP
gujaf-249	1	5	accounting	accounting	NOUN
gujaf-249	1	6	and	and	CCONJ
gujaf-249	1	7	finance	finance	NOUN
gujaf-249	1	8	(	(	PUNCT
gujaf-249	1	9	gujaf	gujaf	NOUN
gujaf-249	1	10	)	)	PUNCT
gujaf-249	1	11	vol	vol	NOUN
gujaf-249	1	12	.	.	NOUN
gujaf-249	1	13	4	4	NUM
gujaf-249	1	14	issue	issue	NOUN
gujaf-249	1	15	2	2	NUM
gujaf-249	1	16	,	,	PUNCT
gujaf-249	1	17	october	october	PROPN
gujaf-249	1	18	,	,	PUNCT
gujaf-249	1	19	2023	2023	NUM
gujaf-249	1	20	issn	issn	X
gujaf-249	1	21	:	:	PUNCT
gujaf-249	1	22	2756	2756	NUM
gujaf-249	1	23	-	-	PUNCT
gujaf-249	1	24	665x	665x	NOUN
gujaf-249	1	25	a	a	DET
gujaf-249	1	26	publication	publication	NOUN
gujaf-249	1	27	of	of	ADP
gujaf-249	1	28	department	department	NOUN
gujaf-249	1	29	of	of	ADP
gujaf-249	1	30	accounting	accounting	NOUN
gujaf-249	1	31	and	and	CCONJ
gujaf-249	1	32	finance	finance	NOUN
gujaf-249	1	33	,	,	PUNCT
gujaf-249	1	34	faculty	faculty	NOUN
gujaf-249	1	35	of	of	ADP
gujaf-249	1	36	management	management	NOUN
gujaf-249	1	37	and	and	CCONJ
gujaf-249	1	38	social	social	ADJ
gujaf-249	1	39	sciences	science	NOUN
gujaf-249	1	40	,	,	PUNCT
gujaf-249	1	41	federal	federal	ADJ
gujaf-249	1	42	university	university	NOUN
gujaf-249	1	43	gusau	gusau	NOUN
gujaf-249	1	44	,	,	PUNCT
gujaf-249	1	45	zamfara	zamfara	PROPN
gujaf-249	1	46	state	state	PROPN
gujaf-249	1	47	-nigeria	-nigeria	PROPN
gujaf-249	1	48	ii	ii	PROPN
gujaf-249	1	49	©	©	PROPN
gujaf-249	1	50	department	department	PROPN
gujaf-249	1	51	of	of	ADP
gujaf-249	1	52	accounting	accounting	NOUN
gujaf-249	1	53	and	and	CCONJ
gujaf-249	1	54	finance	finance	NOUN
gujaf-249	1	55	,	,	PUNCT
gujaf-249	1	56	2023	2023	NUM
gujaf-249	1	57	vol	vol	NOUN
gujaf-249	1	58	.	.	NOUN
gujaf-249	1	59	4	4	NUM
gujaf-249	1	60	issue	issue	NOUN
gujaf-249	1	61	2	2	NUM
gujaf-249	1	62	october	october	PROPN
gujaf-249	1	63	,	,	PUNCT
gujaf-249	1	64	2023	2023	NUM
gujaf-249	1	65	issn	issn	X
gujaf-249	1	66	:	:	PUNCT
gujaf-249	1	67	2756	2756	NUM
gujaf-249	1	68	-	-	PUNCT
gujaf-249	1	69	665x	665x	NOUN
gujaf-249	1	70	a	a	DET
gujaf-249	1	71	publication	publication	NOUN
gujaf-249	1	72	of	of	ADP
gujaf-249	1	73	department	department	NOUN
gujaf-249	1	74	of	of	ADP
gujaf-249	1	75	accounting	accounting	NOUN
gujaf-249	1	76	and	and	CCONJ
gujaf-249	1	77	finance	finance	NOUN
gujaf-249	1	78	,	,	PUNCT
gujaf-249	1	79	faculty	faculty	NOUN
gujaf-249	1	80	of	of	ADP
gujaf-249	1	81	management	management	NOUN
gujaf-249	1	82	and	and	CCONJ
gujaf-249	1	83	social	social	ADJ
gujaf-249	1	84	sciences	science	NOUN
gujaf-249	1	85	,	,	PUNCT
gujaf-249	1	86	federal	federal	ADJ
gujaf-249	1	87	university	university	NOUN
gujaf-249	1	88	gusau	gusau	NOUN
gujaf-249	1	89	,	,	PUNCT
gujaf-249	1	90	zamfara	zamfara	PROPN
gujaf-249	1	91	state	state	NOUN
gujaf-249	1	92	-nigeria	-nigeria	PROPN
gujaf-249	1	93	all	all	DET
gujaf-249	1	94	rights	right	NOUN
gujaf-249	1	95	reserved	reserve	VERB
gujaf-249	1	96	except	except	SCONJ
gujaf-249	1	97	for	for	ADP
gujaf-249	1	98	academic	academic	ADJ
gujaf-249	1	99	purposes	purpose	NOUN
gujaf-249	1	100	no	no	DET
gujaf-249	1	101	part	part	NOUN
gujaf-249	1	102	or	or	CCONJ
gujaf-249	1	103	whole	whole	NOUN
gujaf-249	1	104	of	of	ADP
gujaf-249	1	105	this	this	DET
gujaf-249	1	106	publication	publication	NOUN
gujaf-249	1	107	is	be	AUX
gujaf-249	1	108	allowed	allow	VERB
gujaf-249	1	109	to	to	PART
gujaf-249	1	110	be	be	AUX
gujaf-249	1	111	reproduced	reproduce	VERB
gujaf-249	1	112	,	,	PUNCT
gujaf-249	1	113	stored	store	VERB
gujaf-249	1	114	in	in	ADP
gujaf-249	1	115	a	a	DET
gujaf-249	1	116	retrieval	retrieval	NOUN
gujaf-249	1	117	system	system	NOUN
gujaf-249	1	118	or	or	CCONJ
gujaf-249	1	119	transmitted	transmit	VERB
gujaf-249	1	120	in	in	ADP
gujaf-249	1	121	any	any	DET
gujaf-249	1	122	form	form	NOUN
gujaf-249	1	123	or	or	CCONJ
gujaf-249	1	124	by	by	ADP
gujaf-249	1	125	any	any	DET
gujaf-249	1	126	means	mean	NOUN
gujaf-249	1	127	be	be	AUX
gujaf-249	1	128	it	it	PRON
gujaf-249	1	129	mechanical	mechanical	ADJ
gujaf-249	1	130	,	,	PUNCT
gujaf-249	1	131	electrical	electrical	ADJ
gujaf-249	1	132	,	,	PUNCT
gujaf-249	1	133	photocopying	photocopying	NOUN
gujaf-249	1	134	,	,	PUNCT
gujaf-249	1	135	recording	recording	NOUN
gujaf-249	1	136	or	or	CCONJ
gujaf-249	1	137	otherwise	otherwise	ADV
gujaf-249	1	138	,	,	PUNCT
gujaf-249	1	139	without	without	ADP
gujaf-249	1	140	prior	prior	ADJ
gujaf-249	1	141	permission	permission	NOUN
gujaf-249	1	142	of	of	ADP
gujaf-249	1	143	the	the	DET
gujaf-249	1	144	copyright	copyright	NOUN
gujaf-249	1	145	owner	owner	NOUN
gujaf-249	1	146	.	.	PUNCT
gujaf-249	2	1	published	publish	VERB
gujaf-249	2	2	and	and	CCONJ
gujaf-249	2	3	printed	print	VERB
gujaf-249	2	4	by	by	ADP
gujaf-249	2	5	:	:	PUNCT
gujaf-249	2	6	ahmadu	ahmadu	PROPN
gujaf-249	2	7	bello	bello	PROPN
gujaf-249	2	8	university	university	PROPN
gujaf-249	2	9	press	press	NOUN
gujaf-249	2	10	limited	limit	VERB
gujaf-249	2	11	,	,	PUNCT
gujaf-249	2	12	zaria	zaria	PROPN
gujaf-249	2	13	kaduna	kaduna	PROPN
gujaf-249	2	14	state	state	PROPN
gujaf-249	2	15	,	,	PUNCT
gujaf-249	2	16	nigeria	nigeria	PROPN
gujaf-249	2	17	.	.	PUNCT
gujaf-249	3	1	tel	tel	ADP
gujaf-249	3	2	:	:	PUNCT
gujaf-249	3	3	08065949711	08065949711	NUM
gujaf-249	3	4	,	,	PUNCT
gujaf-249	3	5	069	069	NUM
gujaf-249	3	6	-	-	SYM
gujaf-249	3	7	879121	879121	NUM
gujaf-249	3	8	e	e	NOUN
gujaf-249	3	9	-	-	NOUN
gujaf-249	3	10	mail	mail	NOUN
gujaf-249	3	11	:	:	PUNCT
gujaf-249	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-249	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-249	4	1	website	website	NOUN
gujaf-249	4	2	:	:	PUNCT
gujaf-249	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-249	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-249	4	5	iii	iii	PROPN
gujaf-249	4	6	editorial	editorial	PROPN
gujaf-249	4	7	board	board	NOUN
gujaf-249	4	8	editor	editor	NOUN
gujaf-249	4	9	-	-	PUNCT
gujaf-249	4	10	in	in	ADP
gujaf-249	4	11	-	-	PUNCT
gujaf-249	4	12	chief	chief	NOUN
gujaf-249	4	13	:	:	PUNCT
gujaf-249	4	14	prof	prof	PROPN
gujaf-249	4	15	.	.	PUNCT
gujaf-249	4	16	shehu	shehu	PROPN
gujaf-249	4	17	usman	usman	PROPN
gujaf-249	4	18	hassan	hassan	PROPN
gujaf-249	4	19	department	department	PROPN
gujaf-249	4	20	of	of	ADP
gujaf-249	4	21	accounting	accounting	PROPN
gujaf-249	4	22	,	,	PUNCT
gujaf-249	4	23	federal	federal	ADJ
gujaf-249	4	24	university	university	PROPN
gujaf-249	4	25	of	of	ADP
gujaf-249	4	26	kashere	kashere	PROPN
gujaf-249	4	27	,	,	PUNCT
gujaf-249	4	28	gombe	gombe	ADJ
gujaf-249	4	29	state	state	NOUN
gujaf-249	4	30	.	.	PUNCT
gujaf-249	5	1	associate	associate	NOUN
gujaf-249	5	2	editor	editor	NOUN
gujaf-249	5	3	:	:	PUNCT
gujaf-249	5	4	dr	dr	PROPN
gujaf-249	5	5	.	.	PROPN
gujaf-249	5	6	muhammad	muhammad	PROPN
gujaf-249	5	7	mustapha	mustapha	PROPN
gujaf-249	5	8	bagudo	bagudo	PROPN
gujaf-249	5	9	department	department	PROPN
gujaf-249	5	10	of	of	ADP
gujaf-249	5	11	accounting	accounting	PROPN
gujaf-249	5	12	,	,	PUNCT
gujaf-249	5	13	ahmadu	ahmadu	PROPN
gujaf-249	5	14	bello	bello	PROPN
gujaf-249	5	15	university	university	PROPN
gujaf-249	5	16	zaria	zaria	PROPN
gujaf-249	5	17	,	,	PUNCT
gujaf-249	5	18	kaduna	kaduna	PROPN
gujaf-249	5	19	state	state	PROPN
gujaf-249	5	20	.	.	PUNCT
gujaf-249	6	1	managing	manage	VERB
gujaf-249	6	2	editor	editor	NOUN
gujaf-249	6	3	:	:	PUNCT
gujaf-249	6	4	umar	umar	PROPN
gujaf-249	6	5	farouk	farouk	PROPN
gujaf-249	6	6	abdulkarim	abdulkarim	PROPN
gujaf-249	6	7	department	department	PROPN
gujaf-249	6	8	of	of	ADP
gujaf-249	6	9	accounting	accounting	NOUN
gujaf-249	6	10	and	and	CCONJ
gujaf-249	6	11	finance	finance	NOUN
gujaf-249	6	12	,	,	PUNCT
gujaf-249	6	13	federal	federal	ADJ
gujaf-249	6	14	university	university	NOUN
gujaf-249	6	15	gusau	gusau	PROPN
gujaf-249	6	16	,	,	PUNCT
gujaf-249	6	17	zamfara	zamfara	PROPN
gujaf-249	6	18	state	state	PROPN
gujaf-249	6	19	.	.	PUNCT
gujaf-249	7	1	editorial	editorial	PROPN
gujaf-249	7	2	board	board	NOUN
gujaf-249	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-249	7	4	modu	modu	PROPN
gujaf-249	7	5	kumshe	kumshe	PROPN
gujaf-249	7	6	department	department	PROPN
gujaf-249	7	7	of	of	ADP
gujaf-249	7	8	accounting	accounting	PROPN
gujaf-249	7	9	,	,	PUNCT
gujaf-249	7	10	university	university	NOUN
gujaf-249	7	11	of	of	ADP
gujaf-249	7	12	maiduguri	maiduguri	PROPN
gujaf-249	7	13	,	,	PUNCT
gujaf-249	7	14	borno	borno	PROPN
gujaf-249	7	15	state	state	PROPN
gujaf-249	7	16	.	.	PUNCT
gujaf-249	8	1	prof	prof	PROPN
gujaf-249	8	2	ugochukwu	ugochukwu	PROPN
gujaf-249	8	3	c.	c.	PROPN
gujaf-249	8	4	nzewi	nzewi	VERB
gujaf-249	8	5	department	department	PROPN
gujaf-249	8	6	of	of	ADP
gujaf-249	8	7	accounting	accounting	PROPN
gujaf-249	8	8	,	,	PUNCT
gujaf-249	8	9	paul	paul	PROPN
gujaf-249	8	10	university	university	PROPN
gujaf-249	8	11	awka	awka	NOUN
gujaf-249	8	12	,	,	PUNCT
gujaf-249	8	13	anambra	anambra	PROPN
gujaf-249	8	14	state	state	PROPN
gujaf-249	8	15	.	.	PUNCT
gujaf-249	9	1	prof	prof	PROPN
gujaf-249	9	2	kabir	kabir	PROPN
gujaf-249	9	3	tahir	tahir	PROPN
gujaf-249	9	4	hamid	hamid	PROPN
gujaf-249	9	5	department	department	PROPN
gujaf-249	9	6	of	of	ADP
gujaf-249	9	7	accounting	accounting	PROPN
gujaf-249	9	8	,	,	PUNCT
gujaf-249	9	9	bayero	bayero	PROPN
gujaf-249	9	10	university	university	PROPN
gujaf-249	9	11	,	,	PUNCT
gujaf-249	9	12	kano	kano	PROPN
gujaf-249	9	13	,	,	PUNCT
gujaf-249	9	14	kano	kano	PROPN
gujaf-249	9	15	state	state	PROPN
gujaf-249	9	16	.	.	PUNCT
gujaf-249	10	1	prof	prof	PROPN
gujaf-249	10	2	.	.	PUNCT
gujaf-249	11	1	ekoja	ekoja	PROPN
gujaf-249	11	2	b.	b.	PROPN
gujaf-249	11	3	ekoja	ekoja	PROPN
gujaf-249	11	4	department	department	PROPN
gujaf-249	11	5	of	of	ADP
gujaf-249	11	6	accounting	accounting	PROPN
gujaf-249	11	7	,	,	PUNCT
gujaf-249	11	8	university	university	PROPN
gujaf-249	11	9	of	of	ADP
gujaf-249	11	10	jos	jos	PROPN
gujaf-249	11	11	.	.	PROPN
gujaf-249	11	12	prof	prof	PROPN
gujaf-249	11	13	.	.	PUNCT
gujaf-249	12	1	clifford	clifford	PROPN
gujaf-249	12	2	ofurum	ofurum	PROPN
gujaf-249	12	3	department	department	PROPN
gujaf-249	12	4	of	of	ADP
gujaf-249	12	5	accounting	accounting	PROPN
gujaf-249	12	6	,	,	PUNCT
gujaf-249	12	7	university	university	NOUN
gujaf-249	12	8	of	of	ADP
gujaf-249	12	9	portharcourt	portharcourt	PROPN
gujaf-249	12	10	,	,	PUNCT
gujaf-249	12	11	rivers	river	NOUN
gujaf-249	12	12	state	state	PROPN
gujaf-249	12	13	.	.	PUNCT
gujaf-249	13	1	prof	prof	PROPN
gujaf-249	13	2	.	.	PUNCT
gujaf-249	14	1	ahmad	ahmad	PROPN
gujaf-249	14	2	bello	bello	PROPN
gujaf-249	14	3	dogarawa	dogarawa	PROPN
gujaf-249	14	4	department	department	PROPN
gujaf-249	14	5	of	of	ADP
gujaf-249	14	6	accounting	accounting	NOUN
gujaf-249	14	7	,	,	PUNCT
gujaf-249	14	8	ahmadu	ahmadu	PROPN
gujaf-249	14	9	bello	bello	PROPN
gujaf-249	14	10	university	university	PROPN
gujaf-249	14	11	zaria	zaria	PROPN
gujaf-249	14	12	.	.	PUNCT
gujaf-249	15	1	prof	prof	PROPN
gujaf-249	15	2	.	.	PUNCT
gujaf-249	16	1	yusuf	yusuf	PROPN
gujaf-249	16	2	.	.	PUNCT
gujaf-249	17	1	b.	b.	PROPN
gujaf-249	17	2	rahman	rahman	PROPN
gujaf-249	17	3	department	department	PROPN
gujaf-249	17	4	of	of	ADP
gujaf-249	17	5	accounting	accounting	PROPN
gujaf-249	17	6	,	,	PUNCT
gujaf-249	17	7	lagos	lagos	NOUN
gujaf-249	17	8	state	state	PROPN
gujaf-249	17	9	university	university	PROPN
gujaf-249	17	10	,	,	PUNCT
gujaf-249	17	11	lagos	lagos	NOUN
gujaf-249	17	12	state	state	NOUN
gujaf-249	17	13	.	.	PUNCT
gujaf-249	18	1	prof	prof	PROPN
gujaf-249	18	2	.	.	PUNCT
gujaf-249	19	1	suleiman	suleiman	PROPN
gujaf-249	19	2	a.	a.	PROPN
gujaf-249	19	3	s.	s.	PROPN
gujaf-249	19	4	aruwa	aruwa	PROPN
gujaf-249	19	5	department	department	PROPN
gujaf-249	19	6	of	of	ADP
gujaf-249	19	7	accounting	accounting	PROPN
gujaf-249	19	8	,	,	PUNCT
gujaf-249	19	9	nasarawa	nasarawa	PROPN
gujaf-249	19	10	state	state	PROPN
gujaf-249	19	11	university	university	PROPN
gujaf-249	19	12	,	,	PUNCT
gujaf-249	19	13	keffi	keffi	PROPN
gujaf-249	19	14	,	,	PUNCT
gujaf-249	19	15	nasarawa	nasarawa	PROPN
gujaf-249	19	16	state	state	PROPN
gujaf-249	19	17	.	.	PUNCT
gujaf-249	20	1	prof	prof	PROPN
gujaf-249	20	2	.	.	PUNCT
gujaf-249	21	1	muhammad	muhammad	PROPN
gujaf-249	21	2	junaidu	junaidu	PROPN
gujaf-249	21	3	kurawa	kurawa	PROPN
gujaf-249	21	4	iv	iv	PROPN
gujaf-249	22	1	department	department	PROPN
gujaf-249	22	2	of	of	ADP
gujaf-249	22	3	accounting	accounting	PROPN
gujaf-249	22	4	,	,	PUNCT
gujaf-249	22	5	bayero	bayero	PROPN
gujaf-249	22	6	university	university	PROPN
gujaf-249	22	7	kano	kano	PROPN
gujaf-249	22	8	,	,	PUNCT
gujaf-249	22	9	kano	kano	PROPN
gujaf-249	22	10	state	state	PROPN
gujaf-249	22	11	.	.	PUNCT
gujaf-249	23	1	prof	prof	PROPN
gujaf-249	23	2	.	.	PUNCT
gujaf-249	24	1	muhammad	muhammad	PROPN
gujaf-249	24	2	habibu	habibu	ADJ
gujaf-249	24	3	sabari	sabari	PROPN
gujaf-249	24	4	department	department	PROPN
gujaf-249	24	5	of	of	ADP
gujaf-249	24	6	accounting	accounting	NOUN
gujaf-249	24	7	,	,	PUNCT
gujaf-249	24	8	ahmadu	ahmadu	PROPN
gujaf-249	24	9	bello	bello	PROPN
gujaf-249	24	10	university	university	PROPN
gujaf-249	24	11	,	,	PUNCT
gujaf-249	24	12	zaria	zaria	PROPN
gujaf-249	24	13	.	.	PUNCT
gujaf-249	24	14	prof	prof	PROPN
gujaf-249	24	15	.	.	PUNCT
gujaf-249	25	1	okpanachi	okpanachi	PROPN
gujaf-249	25	2	joshua	joshua	PROPN
gujaf-249	25	3	department	department	PROPN
gujaf-249	25	4	of	of	ADP
gujaf-249	25	5	accounting	accounting	NOUN
gujaf-249	25	6	and	and	CCONJ
gujaf-249	25	7	management	management	NOUN
gujaf-249	25	8	,	,	PUNCT
gujaf-249	25	9	nigerian	nigerian	ADJ
gujaf-249	25	10	defence	defence	PROPN
gujaf-249	25	11	academy	academy	PROPN
gujaf-249	25	12	,	,	PUNCT
gujaf-249	25	13	kaduna	kaduna	PROPN
gujaf-249	25	14	.	.	PROPN
gujaf-249	25	15	prof	prof	PROPN
gujaf-249	25	16	.	.	PUNCT
gujaf-249	26	1	hassan	hassan	PROPN
gujaf-249	26	2	ibrahim	ibrahim	PROPN
gujaf-249	26	3	department	department	PROPN
gujaf-249	26	4	of	of	ADP
gujaf-249	26	5	accounting	accounting	PROPN
gujaf-249	26	6	,	,	PUNCT
gujaf-249	26	7	ibb	ibb	NOUN
gujaf-249	26	8	university	university	NOUN
gujaf-249	26	9	,	,	PUNCT
gujaf-249	26	10	lapai	lapai	NOUN
gujaf-249	26	11	,	,	PUNCT
gujaf-249	26	12	niger	niger	NOUN
gujaf-249	26	13	state	state	NOUN
gujaf-249	26	14	.	.	PUNCT
gujaf-249	27	1	prof	prof	PROPN
gujaf-249	27	2	.	.	PUNCT
gujaf-249	28	1	ifeoma	ifeoma	PROPN
gujaf-249	28	2	mary	mary	PROPN
gujaf-249	28	3	okwo	okwo	PROPN
gujaf-249	28	4	department	department	PROPN
gujaf-249	28	5	of	of	ADP
gujaf-249	28	6	accounting	accounting	PROPN
gujaf-249	28	7	,	,	PUNCT
gujaf-249	28	8	enugu	enugu	PROPN
gujaf-249	28	9	state	state	PROPN
gujaf-249	28	10	university	university	PROPN
gujaf-249	28	11	of	of	ADP
gujaf-249	28	12	science	science	NOUN
gujaf-249	28	13	and	and	CCONJ
gujaf-249	28	14	technology	technology	NOUN
gujaf-249	28	15	,	,	PUNCT
gujaf-249	28	16	enugu	enugu	PROPN
gujaf-249	28	17	state	state	PROPN
gujaf-249	28	18	.	.	PUNCT
gujaf-249	29	1	prof	prof	PROPN
gujaf-249	29	2	.	.	PROPN
gujaf-249	30	1	aminu	aminu	PROPN
gujaf-249	30	2	isah	isah	PROPN
gujaf-249	30	3	department	department	PROPN
gujaf-249	30	4	of	of	ADP
gujaf-249	30	5	accounting	accounting	PROPN
gujaf-249	30	6	,	,	PUNCT
gujaf-249	30	7	bayero	bayero	PROPN
gujaf-249	30	8	university	university	PROPN
gujaf-249	30	9	,	,	PUNCT
gujaf-249	30	10	kano	kano	PROPN
gujaf-249	30	11	,	,	PUNCT
gujaf-249	30	12	kano	kano	PROPN
gujaf-249	30	13	state	state	PROPN
gujaf-249	30	14	.	.	PUNCT
gujaf-249	31	1	prof	prof	PROPN
gujaf-249	31	2	.	.	PUNCT
gujaf-249	32	1	ahmadu	ahmadu	PROPN
gujaf-249	32	2	bello	bello	PROPN
gujaf-249	32	3	department	department	PROPN
gujaf-249	32	4	of	of	ADP
gujaf-249	32	5	accounting	accounting	NOUN
gujaf-249	32	6	,	,	PUNCT
gujaf-249	32	7	ahmadu	ahmadu	PROPN
gujaf-249	32	8	bello	bello	PROPN
gujaf-249	32	9	university	university	PROPN
gujaf-249	32	10	,	,	PUNCT
gujaf-249	32	11	zaria	zaria	PROPN
gujaf-249	32	12	.	.	PUNCT
gujaf-249	33	1	prof	prof	PROPN
gujaf-249	33	2	.	.	PUNCT
gujaf-249	34	1	musa	musa	PROPN
gujaf-249	34	2	yelwa	yelwa	PROPN
gujaf-249	34	3	abubakar	abubakar	PROPN
gujaf-249	34	4	department	department	PROPN
gujaf-249	34	5	of	of	ADP
gujaf-249	34	6	accounting	accounting	PROPN
gujaf-249	34	7	,	,	PUNCT
gujaf-249	34	8	usmanu	usmanu	PROPN
gujaf-249	34	9	danfodiyo	danfodiyo	PROPN
gujaf-249	34	10	university	university	PROPN
gujaf-249	34	11	,	,	PUNCT
gujaf-249	34	12	sokoto	sokoto	PROPN
gujaf-249	34	13	state	state	PROPN
gujaf-249	34	14	.	.	PUNCT
gujaf-249	35	1	prof	prof	PROPN
gujaf-249	35	2	.	.	PUNCT
gujaf-249	36	1	salisu	salisu	PROPN
gujaf-249	36	2	abubakar	abubakar	PROPN
gujaf-249	36	3	department	department	PROPN
gujaf-249	36	4	of	of	ADP
gujaf-249	36	5	accounting	accounting	NOUN
gujaf-249	36	6	,	,	PUNCT
gujaf-249	36	7	ahmadu	ahmadu	PROPN
gujaf-249	36	8	bello	bello	PROPN
gujaf-249	36	9	university	university	PROPN
gujaf-249	36	10	zaria	zaria	PROPN
gujaf-249	36	11	,	,	PUNCT
gujaf-249	36	12	kaduna	kaduna	PROPN
gujaf-249	36	13	state	state	PROPN
gujaf-249	36	14	.	.	PUNCT
gujaf-249	37	1	prof	prof	PROPN
gujaf-249	37	2	.	.	PUNCT
gujaf-249	38	1	isaq	isaq	PROPN
gujaf-249	38	2	alhaji	alhaji	PROPN
gujaf-249	38	3	samaila	samaila	PROPN
gujaf-249	38	4	department	department	PROPN
gujaf-249	38	5	of	of	ADP
gujaf-249	38	6	accounting	accounting	PROPN
gujaf-249	38	7	,	,	PUNCT
gujaf-249	38	8	bayero	bayero	PROPN
gujaf-249	38	9	university	university	NOUN
gujaf-249	38	10	,	,	PUNCT
gujaf-249	38	11	kano	kano	PROPN
gujaf-249	38	12	state	state	PROPN
gujaf-249	38	13	.	.	PUNCT
gujaf-249	39	1	dr	dr	PROPN
gujaf-249	39	2	.	.	PROPN
gujaf-249	39	3	fatima	fatima	PROPN
gujaf-249	39	4	alfa	alfa	PROPN
gujaf-249	39	5	department	department	PROPN
gujaf-249	39	6	of	of	ADP
gujaf-249	39	7	accounting	accounting	PROPN
gujaf-249	39	8	,	,	PUNCT
gujaf-249	39	9	university	university	NOUN
gujaf-249	39	10	of	of	ADP
gujaf-249	39	11	maiduguri	maiduguri	PROPN
gujaf-249	39	12	,	,	PUNCT
gujaf-249	39	13	borno	borno	PROPN
gujaf-249	39	14	state	state	PROPN
gujaf-249	39	15	.	.	PUNCT
gujaf-249	40	1	dr	dr	PROPN
gujaf-249	40	2	.	.	PROPN
gujaf-249	40	3	sunusi	sunusi	PROPN
gujaf-249	40	4	sa'ad	sa'ad	PROPN
gujaf-249	40	5	ahmad	ahmad	PROPN
gujaf-249	40	6	department	department	PROPN
gujaf-249	40	7	of	of	ADP
gujaf-249	40	8	accounting	accounting	PROPN
gujaf-249	40	9	,	,	PUNCT
gujaf-249	40	10	federal	federal	ADJ
gujaf-249	40	11	university	university	NOUN
gujaf-249	40	12	dutse	dutse	NOUN
gujaf-249	40	13	,	,	PUNCT
gujaf-249	40	14	jigawa	jigawa	PROPN
gujaf-249	40	15	state	state	PROPN
gujaf-249	40	16	.	.	PUNCT
gujaf-249	41	1	dr	dr	PROPN
gujaf-249	41	2	.	.	PROPN
gujaf-249	41	3	nasiru	nasiru	PROPN
gujaf-249	41	4	a.	a.	PROPN
gujaf-249	41	5	ka’oje	ka’oje	PROPN
gujaf-249	41	6	department	department	PROPN
gujaf-249	41	7	of	of	ADP
gujaf-249	41	8	accounting	accounting	PROPN
gujaf-249	41	9	,	,	PUNCT
gujaf-249	41	10	usmanu	usmanu	PROPN
gujaf-249	41	11	danfodiyo	danfodiyo	PROPN
gujaf-249	41	12	university	university	PROPN
gujaf-249	41	13	sokoto	sokoto	PROPN
gujaf-249	41	14	state	state	PROPN
gujaf-249	41	15	.	.	PUNCT
gujaf-249	42	1	dr	dr	PROPN
gujaf-249	42	2	.	.	PROPN
gujaf-249	42	3	aminu	aminu	PROPN
gujaf-249	42	4	abdullahi	abdullahi	PROPN
gujaf-249	42	5	v	v	PROPN
gujaf-249	42	6	department	department	PROPN
gujaf-249	42	7	of	of	ADP
gujaf-249	42	8	accounting	accounting	PROPN
gujaf-249	42	9	,	,	PUNCT
gujaf-249	42	10	usmanu	usmanu	PROPN
gujaf-249	42	11	danfodiyo	danfodiyo	PROPN
gujaf-249	42	12	university	university	PROPN
gujaf-249	42	13	sokoto	sokoto	PROPN
gujaf-249	42	14	,	,	PUNCT
gujaf-249	42	15	state	state	PROPN
gujaf-249	42	16	.	.	PUNCT
gujaf-249	43	1	dr	dr	PROPN
gujaf-249	43	2	.	.	PROPN
gujaf-249	43	3	onipeadebenege	onipeadebenege	PROPN
gujaf-249	43	4	yahaya	yahaya	PROPN
gujaf-249	43	5	department	department	PROPN
gujaf-249	43	6	of	of	ADP
gujaf-249	43	7	accounting	accounting	PROPN
gujaf-249	43	8	,	,	PUNCT
gujaf-249	43	9	nigerian	nigerian	ADJ
gujaf-249	43	10	defence	defence	PROPN
gujaf-249	43	11	academy	academy	PROPN
gujaf-249	43	12	,	,	PUNCT
gujaf-249	43	13	kaduna	kaduna	PROPN
gujaf-249	43	14	state	state	PROPN
gujaf-249	43	15	.	.	PUNCT
gujaf-249	44	1	dr	dr	PROPN
gujaf-249	44	2	.	.	PROPN
gujaf-249	44	3	saidu	saidu	PROPN
gujaf-249	44	4	adamu	adamu	PROPN
gujaf-249	44	5	department	department	PROPN
gujaf-249	44	6	of	of	ADP
gujaf-249	44	7	accounting	accounting	PROPN
gujaf-249	44	8	,	,	PUNCT
gujaf-249	44	9	federal	federal	ADJ
gujaf-249	44	10	university	university	PROPN
gujaf-249	44	11	of	of	ADP
gujaf-249	44	12	kashere	kashere	PROPN
gujaf-249	44	13	,	,	PUNCT
gujaf-249	44	14	gombe	gombe	ADJ
gujaf-249	44	15	state	state	NOUN
gujaf-249	44	16	.	.	PUNCT
gujaf-249	45	1	dr	dr	PROPN
gujaf-249	45	2	.	.	PROPN
gujaf-249	45	3	nasiru	nasiru	PROPN
gujaf-249	45	4	yunusa	yunusa	PROPN
gujaf-249	45	5	department	department	PROPN
gujaf-249	45	6	of	of	ADP
gujaf-249	45	7	accounting	accounting	NOUN
gujaf-249	45	8	,	,	PUNCT
gujaf-249	45	9	ahmadu	ahmadu	PROPN
gujaf-249	45	10	bello	bello	PROPN
gujaf-249	45	11	university	university	PROPN
gujaf-249	45	12	zaria	zaria	PROPN
gujaf-249	45	13	.	.	PUNCT
gujaf-249	46	1	dr	dr	PROPN
gujaf-249	46	2	.	.	PROPN
gujaf-249	46	3	aisha	aisha	PROPN
gujaf-249	46	4	nuhu	nuhu	PROPN
gujaf-249	46	5	muhammad	muhammad	PROPN
gujaf-249	46	6	department	department	PROPN
gujaf-249	46	7	of	of	ADP
gujaf-249	46	8	accounting	accounting	PROPN
gujaf-249	46	9	,	,	PUNCT
gujaf-249	46	10	ahmadu	ahmadu	PROPN
gujaf-249	46	11	bello	bello	PROPN
gujaf-249	46	12	university	university	PROPN
gujaf-249	46	13	zaria	zaria	PROPN
gujaf-249	46	14	.	.	PUNCT
gujaf-249	47	1	dr	dr	PROPN
gujaf-249	47	2	.	.	PROPN
gujaf-249	47	3	lawal	lawal	PROPN
gujaf-249	47	4	muhammad	muhammad	PROPN
gujaf-249	47	5	department	department	PROPN
gujaf-249	47	6	of	of	ADP
gujaf-249	47	7	accounting	accounting	PROPN
gujaf-249	47	8	,	,	PUNCT
gujaf-249	47	9	ahmadu	ahmadu	PROPN
gujaf-249	47	10	bello	bello	PROPN
gujaf-249	47	11	university	university	PROPN
gujaf-249	47	12	zaria	zaria	PROPN
gujaf-249	47	13	.	.	PUNCT
gujaf-249	48	1	dr	dr	PROPN
gujaf-249	48	2	.	.	PROPN
gujaf-249	48	3	farouk	farouk	PROPN
gujaf-249	48	4	adeza	adeza	PROPN
gujaf-249	48	5	school	school	NOUN
gujaf-249	48	6	of	of	ADP
gujaf-249	48	7	business	business	NOUN
gujaf-249	48	8	and	and	CCONJ
gujaf-249	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-249	48	10	,	,	PUNCT
gujaf-249	48	11	american	american	PROPN
gujaf-249	48	12	university	university	PROPN
gujaf-249	48	13	of	of	ADP
gujaf-249	48	14	nigeria	nigeria	PROPN
gujaf-249	48	15	,	,	PUNCT
gujaf-249	48	16	yola	yola	PROPN
gujaf-249	48	17	.	.	PUNCT
gujaf-249	49	1	dr	dr	PROPN
gujaf-249	49	2	.	.	PROPN
gujaf-249	49	3	bashir	bashir	PROPN
gujaf-249	49	4	umar	umar	PROPN
gujaf-249	49	5	farouk	farouk	PROPN
gujaf-249	49	6	department	department	PROPN
gujaf-249	49	7	of	of	ADP
gujaf-249	49	8	economics	economic	NOUN
gujaf-249	49	9	,	,	PUNCT
gujaf-249	49	10	federal	federal	ADJ
gujaf-249	49	11	university	university	NOUN
gujaf-249	49	12	gusau	gusau	PROPN
gujaf-249	49	13	,	,	PUNCT
gujaf-249	49	14	zamfara	zamfara	PROPN
gujaf-249	49	15	state	state	PROPN
gujaf-249	49	16	.	.	PUNCT
gujaf-249	50	1	dr	dr	PROPN
gujaf-249	50	2	emmanuel	emmanuel	PROPN
gujaf-249	50	3	omokhuale	omokhuale	PROPN
gujaf-249	50	4	department	department	PROPN
gujaf-249	50	5	of	of	ADP
gujaf-249	50	6	mathematics	mathematics	PROPN
gujaf-249	50	7	,	,	PUNCT
gujaf-249	50	8	federal	federal	ADJ
gujaf-249	50	9	university	university	NOUN
gujaf-249	50	10	gusau	gusau	NOUN
gujaf-249	50	11	,	,	PUNCT
gujaf-249	50	12	zamfara	zamfara	PROPN
gujaf-249	50	13	.	.	PUNCT
gujaf-249	51	1	state	state	PROPN
gujaf-249	51	2	vi	vi	PROPN
gujaf-249	51	3	advisory	advisory	PROPN
gujaf-249	51	4	board	board	NOUN
gujaf-249	51	5	members	member	NOUN
gujaf-249	51	6	prof	prof	PROPN
gujaf-249	51	7	.	.	PUNCT
gujaf-249	52	1	kabiru	kabiru	PROPN
gujaf-249	52	2	isah	isah	PROPN
gujaf-249	52	3	dandago	dandago	PROPN
gujaf-249	52	4	,	,	PUNCT
gujaf-249	52	5	bayero	bayero	PROPN
gujaf-249	52	6	university	university	PROPN
gujaf-249	52	7	kano	kano	PROPN
gujaf-249	52	8	,	,	PUNCT
gujaf-249	52	9	kano	kano	PROPN
gujaf-249	52	10	state	state	PROPN
gujaf-249	52	11	.	.	PUNCT
gujaf-249	53	1	prof	prof	PROPN
gujaf-249	53	2	a	a	DET
gujaf-249	53	3	m	m	NOUN
gujaf-249	53	4	bashir	bashir	NOUN
gujaf-249	53	5	,	,	PUNCT
gujaf-249	53	6	usmanu	usmanu	PROPN
gujaf-249	53	7	danfodiyo	danfodiyo	PROPN
gujaf-249	53	8	university	university	PROPN
gujaf-249	53	9	sokoto	sokoto	PROPN
gujaf-249	53	10	,	,	PUNCT
gujaf-249	53	11	sokoto	sokoto	PROPN
gujaf-249	53	12	state	state	PROPN
gujaf-249	53	13	.	.	PUNCT
gujaf-249	54	1	prof	prof	PROPN
gujaf-249	54	2	.	.	PUNCT
gujaf-249	55	1	muhammad	muhammad	PROPN
gujaf-249	55	2	tanko	tanko	PROPN
gujaf-249	55	3	,	,	PUNCT
gujaf-249	55	4	kaduna	kaduna	PROPN
gujaf-249	55	5	state	state	PROPN
gujaf-249	55	6	university	university	PROPN
gujaf-249	55	7	,	,	PUNCT
gujaf-249	55	8	kaduna	kaduna	PROPN
gujaf-249	55	9	.	.	PROPN
gujaf-249	55	10	prof	prof	PROPN
gujaf-249	55	11	.	.	PUNCT
gujaf-249	55	12	bayero	bayero	PROPN
gujaf-249	56	1	a	a	DET
gujaf-249	56	2	m	m	NOUN
gujaf-249	56	3	sabir	sabir	NOUN
gujaf-249	56	4	,	,	PUNCT
gujaf-249	56	5	usmanu	usmanu	PROPN
gujaf-249	56	6	danfodiyo	danfodiyo	PROPN
gujaf-249	56	7	university	university	PROPN
gujaf-249	56	8	sokoto	sokoto	PROPN
gujaf-249	56	9	,	,	PUNCT
gujaf-249	56	10	sokoto	sokoto	PROPN
gujaf-249	56	11	state	state	PROPN
gujaf-249	56	12	.	.	PUNCT
gujaf-249	57	1	prof	prof	PROPN
gujaf-249	57	2	.	.	PUNCT
gujaf-249	58	1	aliyu	aliyu	PROPN
gujaf-249	58	2	sulaiman	sulaiman	PROPN
gujaf-249	58	3	kantudu	kantudu	PROPN
gujaf-249	58	4	,	,	PUNCT
gujaf-249	58	5	bayero	bayero	PROPN
gujaf-249	58	6	university	university	PROPN
gujaf-249	58	7	kano	kano	PROPN
gujaf-249	58	8	,	,	PUNCT
gujaf-249	58	9	kano	kano	PROPN
gujaf-249	58	10	state	state	PROPN
gujaf-249	58	11	.	.	PUNCT
gujaf-249	59	1	editorial	editorial	PROPN
gujaf-249	59	2	secretary	secretary	PROPN
gujaf-249	59	3	yazid	yazid	PROPN
gujaf-249	59	4	ibrahim	ibrahim	PROPN
gujaf-249	59	5	kabir	kabir	PROPN
gujaf-249	59	6	department	department	PROPN
gujaf-249	59	7	of	of	ADP
gujaf-249	59	8	accounting	accounting	NOUN
gujaf-249	59	9	and	and	CCONJ
gujaf-249	59	10	finance	finance	NOUN
gujaf-249	59	11	,	,	PUNCT
gujaf-249	59	12	federal	federal	ADJ
gujaf-249	59	13	university	university	NOUN
gujaf-249	59	14	gusau	gusau	PROPN
gujaf-249	59	15	,	,	PUNCT
gujaf-249	59	16	zamfara	zamfara	PROPN
gujaf-249	59	17	state	state	PROPN
gujaf-249	59	18	.	.	PUNCT
gujaf-249	60	1	vii	vii	PROPN
gujaf-249	60	2	call	call	PROPN
gujaf-249	60	3	for	for	ADP
gujaf-249	60	4	papers	paper	NOUN
gujaf-249	60	5	the	the	DET
gujaf-249	60	6	editorial	editorial	ADJ
gujaf-249	60	7	board	board	NOUN
gujaf-249	60	8	of	of	ADP
gujaf-249	60	9	gusau	gusau	PROPN
gujaf-249	60	10	journal	journal	PROPN
gujaf-249	60	11	of	of	ADP
gujaf-249	60	12	accounting	accounting	NOUN
gujaf-249	60	13	and	and	CCONJ
gujaf-249	60	14	finance	finance	NOUN
gujaf-249	60	15	(	(	PUNCT
gujaf-249	60	16	gujaf	gujaf	NOUN
gujaf-249	60	17	)	)	PUNCT
gujaf-249	60	18	is	be	AUX
gujaf-249	60	19	hereby	hereby	ADV
gujaf-249	60	20	inviting	invite	VERB
gujaf-249	60	21	authors	author	NOUN
gujaf-249	60	22	to	to	PART
gujaf-249	60	23	submit	submit	VERB
gujaf-249	60	24	their	their	PRON
gujaf-249	60	25	unpublished	unpublished	ADJ
gujaf-249	60	26	manuscript	manuscript	NOUN
gujaf-249	60	27	for	for	ADP
gujaf-249	60	28	publication	publication	NOUN
gujaf-249	60	29	.	.	PUNCT
gujaf-249	61	1	the	the	DET
gujaf-249	61	2	journal	journal	NOUN
gujaf-249	61	3	is	be	AUX
gujaf-249	61	4	published	publish	VERB
gujaf-249	61	5	in	in	ADP
gujaf-249	61	6	two	two	NUM
gujaf-249	61	7	issues	issue	NOUN
gujaf-249	61	8	of	of	ADP
gujaf-249	61	9	april	april	PROPN
gujaf-249	61	10	and	and	CCONJ
gujaf-249	61	11	october	october	PROPN
gujaf-249	61	12	annually	annually	ADV
gujaf-249	61	13	.	.	PUNCT
gujaf-249	62	1	gujaf	gujaf	NOUN
gujaf-249	62	2	is	be	AUX
gujaf-249	62	3	a	a	DET
gujaf-249	62	4	double	double	ADJ
gujaf-249	62	5	-	-	PUNCT
gujaf-249	62	6	blind	blind	ADJ
gujaf-249	62	7	peer	peer	NOUN
gujaf-249	62	8	reviewed	review	VERB
gujaf-249	62	9	journal	journal	NOUN
gujaf-249	62	10	published	publish	VERB
gujaf-249	62	11	by	by	ADP
gujaf-249	62	12	the	the	DET
gujaf-249	62	13	department	department	NOUN
gujaf-249	62	14	of	of	ADP
gujaf-249	62	15	accounting	accounting	NOUN
gujaf-249	62	16	and	and	CCONJ
gujaf-249	62	17	finance	finance	NOUN
gujaf-249	62	18	,	,	PUNCT
gujaf-249	62	19	faculty	faculty	NOUN
gujaf-249	62	20	of	of	ADP
gujaf-249	62	21	management	management	NOUN
gujaf-249	62	22	and	and	CCONJ
gujaf-249	62	23	social	social	ADJ
gujaf-249	62	24	sciences	science	NOUN
gujaf-249	62	25	,	,	PUNCT
gujaf-249	62	26	federal	federal	ADJ
gujaf-249	62	27	university	university	NOUN
gujaf-249	62	28	gusau	gusau	NOUN
gujaf-249	62	29	,	,	PUNCT
gujaf-249	62	30	zamfara	zamfara	PROPN
gujaf-249	62	31	state	state	PROPN
gujaf-249	62	32	nigeria	nigeria	PROPN
gujaf-249	62	33	the	the	DET
gujaf-249	62	34	journal	journal	PROPN
gujaf-249	62	35	accepts	accept	VERB
gujaf-249	62	36	papers	paper	NOUN
gujaf-249	62	37	in	in	ADP
gujaf-249	62	38	all	all	DET
gujaf-249	62	39	areas	area	NOUN
gujaf-249	62	40	of	of	ADP
gujaf-249	62	41	accounting	accounting	NOUN
gujaf-249	62	42	and	and	CCONJ
gujaf-249	62	43	finance	finance	NOUN
gujaf-249	62	44	for	for	ADP
gujaf-249	62	45	publication	publication	NOUN
gujaf-249	62	46	which	which	PRON
gujaf-249	62	47	include	include	VERB
gujaf-249	62	48	:	:	PUNCT
gujaf-249	62	49	accounting	accounting	NOUN
gujaf-249	62	50	standards	standard	NOUN
gujaf-249	62	51	,	,	PUNCT
gujaf-249	62	52	accounting	account	VERB
gujaf-249	62	53	information	information	NOUN
gujaf-249	62	54	system	system	NOUN
gujaf-249	62	55	,	,	PUNCT
gujaf-249	62	56	financial	financial	ADJ
gujaf-249	62	57	reporting	reporting	NOUN
gujaf-249	62	58	,	,	PUNCT
gujaf-249	62	59	earnings	earning	NOUN
gujaf-249	62	60	management	management	NOUN
gujaf-249	62	61	,	,	PUNCT
gujaf-249	62	62	,	,	PUNCT
gujaf-249	62	63	auditing	auditing	NOUN
gujaf-249	62	64	and	and	CCONJ
gujaf-249	62	65	investigation	investigation	NOUN
gujaf-249	62	66	,	,	PUNCT
gujaf-249	62	67	auditing	auditing	NOUN
gujaf-249	62	68	and	and	CCONJ
gujaf-249	62	69	standards	standard	NOUN
gujaf-249	62	70	,	,	PUNCT
gujaf-249	62	71	public	public	ADJ
gujaf-249	62	72	sector	sector	NOUN
gujaf-249	62	73	accounting	accounting	NOUN
gujaf-249	62	74	and	and	CCONJ
gujaf-249	62	75	auditing	auditing	NOUN
gujaf-249	62	76	,	,	PUNCT
gujaf-249	62	77	taxation	taxation	NOUN
gujaf-249	62	78	and	and	CCONJ
gujaf-249	62	79	revenue	revenue	NOUN
gujaf-249	62	80	administration	administration	NOUN
gujaf-249	62	81	,	,	PUNCT
gujaf-249	62	82	corporate	corporate	ADJ
gujaf-249	62	83	governance	governance	NOUN
gujaf-249	62	84	issues	issue	NOUN
gujaf-249	62	85	,	,	PUNCT
gujaf-249	62	86	corporate	corporate	ADJ
gujaf-249	62	87	social	social	ADJ
gujaf-249	62	88	responsibility	responsibility	NOUN
gujaf-249	62	89	,	,	PUNCT
gujaf-249	62	90	sustainability	sustainability	NOUN
gujaf-249	62	91	and	and	CCONJ
gujaf-249	62	92	environmental	environmental	ADJ
gujaf-249	62	93	reporting	reporting	NOUN
gujaf-249	62	94	issue	issue	NOUN
gujaf-249	62	95	,	,	PUNCT
gujaf-249	62	96	information	information	NOUN
gujaf-249	62	97	and	and	CCONJ
gujaf-249	62	98	communication	communication	NOUN
gujaf-249	62	99	technology	technology	NOUN
gujaf-249	62	100	issues	issue	NOUN
gujaf-249	62	101	,	,	PUNCT
gujaf-249	62	102	bankruptcy	bankruptcy	NOUN
gujaf-249	62	103	prediction	prediction	NOUN
gujaf-249	62	104	,	,	PUNCT
gujaf-249	62	105	corporate	corporate	ADJ
gujaf-249	62	106	finance	finance	NOUN
gujaf-249	62	107	,	,	PUNCT
gujaf-249	62	108	personal	personal	ADJ
gujaf-249	62	109	finance	finance	NOUN
gujaf-249	62	110	,	,	PUNCT
gujaf-249	62	111	merger	merger	NOUN
gujaf-249	62	112	and	and	CCONJ
gujaf-249	62	113	acquisitions	acquisition	NOUN
gujaf-249	62	114	,	,	PUNCT
gujaf-249	62	115	capital	capital	NOUN
gujaf-249	62	116	structure	structure	NOUN
gujaf-249	62	117	,	,	PUNCT
gujaf-249	62	118	working	work	VERB
gujaf-249	62	119	capital	capital	NOUN
gujaf-249	62	120	management	management	NOUN
gujaf-249	62	121	,	,	PUNCT
gujaf-249	62	122	enterprises	enterprise	NOUN
gujaf-249	62	123	risk	risk	NOUN
gujaf-249	62	124	management	management	NOUN
gujaf-249	62	125	,	,	PUNCT
gujaf-249	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-249	62	127	,	,	PUNCT
gujaf-249	62	128	international	international	ADJ
gujaf-249	62	129	business	business	NOUN
gujaf-249	62	130	accounting	accounting	NOUN
gujaf-249	62	131	and	and	CCONJ
gujaf-249	62	132	finance	finance	NOUN
gujaf-249	62	133	,	,	PUNCT
gujaf-249	62	134	banking	banking	NOUN
gujaf-249	62	135	crises	crisis	NOUN
gujaf-249	62	136	,	,	PUNCT
gujaf-249	62	137	bank	bank	NOUN
gujaf-249	62	138	’s	’s	PART
gujaf-249	62	139	profitability	profitability	NOUN
gujaf-249	62	140	,	,	PUNCT
gujaf-249	62	141	risk	risk	NOUN
gujaf-249	62	142	and	and	CCONJ
gujaf-249	62	143	insurance	insurance	NOUN
gujaf-249	62	144	issue	issue	NOUN
gujaf-249	62	145	,	,	PUNCT
gujaf-249	62	146	islamic	islamic	ADJ
gujaf-249	62	147	finance	finance	NOUN
gujaf-249	62	148	,	,	PUNCT
gujaf-249	62	149	conventional	conventional	ADJ
gujaf-249	62	150	and	and	CCONJ
gujaf-249	62	151	islamic	islamic	ADJ
gujaf-249	62	152	banks	bank	NOUN
gujaf-249	62	153	and	and	CCONJ
gujaf-249	62	154	so	so	ADV
gujaf-249	62	155	forth	forth	ADV
gujaf-249	62	156	.	.	PUNCT
gujaf-249	63	1	guidelines	guideline	NOUN
gujaf-249	63	2	for	for	ADP
gujaf-249	63	3	submission	submission	NOUN
gujaf-249	63	4	and	and	CCONJ
gujaf-249	63	5	manuscript	manuscript	NOUN
gujaf-249	63	6	format	format	VERB
gujaf-249	63	7	the	the	DET
gujaf-249	63	8	submission	submission	NOUN
gujaf-249	63	9	language	language	NOUN
gujaf-249	63	10	is	be	AUX
gujaf-249	63	11	english	english	PROPN
gujaf-249	63	12	and	and	CCONJ
gujaf-249	63	13	must	must	AUX
gujaf-249	63	14	be	be	AUX
gujaf-249	63	15	a	a	DET
gujaf-249	63	16	well	well	ADV
gujaf-249	63	17	-	-	PUNCT
gujaf-249	63	18	researched	research	VERB
gujaf-249	63	19	original	original	ADJ
gujaf-249	63	20	manuscript	manuscript	NOUN
gujaf-249	63	21	that	that	PRON
gujaf-249	63	22	has	have	AUX
gujaf-249	63	23	not	not	PART
gujaf-249	63	24	previously	previously	ADV
gujaf-249	63	25	been	be	AUX
gujaf-249	63	26	submitted	submit	VERB
gujaf-249	63	27	elsewhere	elsewhere	ADV
gujaf-249	63	28	for	for	ADP
gujaf-249	63	29	publication	publication	NOUN
gujaf-249	63	30	.	.	PUNCT
gujaf-249	64	1	the	the	DET
gujaf-249	64	2	paper	paper	NOUN
gujaf-249	64	3	should	should	AUX
gujaf-249	64	4	not	not	PART
gujaf-249	64	5	exceed	exceed	VERB
gujaf-249	64	6	more	more	ADJ
gujaf-249	64	7	than	than	ADP
gujaf-249	64	8	15	15	NUM
gujaf-249	64	9	pages	page	NOUN
gujaf-249	64	10	on	on	ADP
gujaf-249	64	11	a4	a4	NOUN
gujaf-249	64	12	type	type	NOUN
gujaf-249	64	13	paper	paper	NOUN
gujaf-249	64	14	in	in	ADP
gujaf-249	64	15	ms	ms	ADJ
gujaf-249	64	16	-	-	PUNCT
gujaf-249	64	17	word	word	NOUN
gujaf-249	64	18	format	format	NOUN
gujaf-249	64	19	,	,	PUNCT
gujaf-249	64	20	1.5	1.5	NUM
gujaf-249	64	21	-	-	PUNCT
gujaf-249	64	22	line	line	NOUN
gujaf-249	64	23	spacing	spacing	NOUN
gujaf-249	64	24	,	,	PUNCT
gujaf-249	64	25	12	12	NUM
gujaf-249	64	26	font	font	NOUN
gujaf-249	64	27	size	size	NOUN
gujaf-249	64	28	in	in	ADP
gujaf-249	64	29	times	time	NOUN
gujaf-249	64	30	new	new	ADJ
gujaf-249	64	31	roman	roman	NOUN
gujaf-249	64	32	.	.	PUNCT
gujaf-249	65	1	manuscript	manuscript	NOUN
gujaf-249	65	2	should	should	AUX
gujaf-249	65	3	be	be	AUX
gujaf-249	65	4	tested	test	VERB
gujaf-249	65	5	for	for	ADP
gujaf-249	65	6	plagiarism	plagiarism	NOUN
gujaf-249	65	7	before	before	ADP
gujaf-249	65	8	submission	submission	NOUN
gujaf-249	65	9	,	,	PUNCT
gujaf-249	65	10	as	as	SCONJ
gujaf-249	65	11	the	the	DET
gujaf-249	65	12	maximum	maximum	ADJ
gujaf-249	65	13	similarity	similarity	NOUN
gujaf-249	65	14	index	index	NOUN
gujaf-249	65	15	acceptable	acceptable	ADJ
gujaf-249	65	16	by	by	ADP
gujaf-249	65	17	gujaf	gujaf	NOUN
gujaf-249	65	18	is	be	AUX
gujaf-249	65	19	25	25	NUM
gujaf-249	65	20	percent	percent	NOUN
gujaf-249	65	21	.	.	PUNCT
gujaf-249	66	1	furthermore	furthermore	ADV
gujaf-249	66	2	,	,	PUNCT
gujaf-249	66	3	the	the	DET
gujaf-249	66	4	length	length	NOUN
gujaf-249	66	5	of	of	ADP
gujaf-249	66	6	a	a	DET
gujaf-249	66	7	complete	complete	ADJ
gujaf-249	66	8	article	article	NOUN
gujaf-249	66	9	should	should	AUX
gujaf-249	66	10	not	not	PART
gujaf-249	66	11	exceed	exceed	VERB
gujaf-249	66	12	5000	5000	NUM
gujaf-249	66	13	words	word	NOUN
gujaf-249	66	14	including	include	VERB
gujaf-249	66	15	an	an	DET
gujaf-249	66	16	abstract	abstract	NOUN
gujaf-249	66	17	of	of	ADP
gujaf-249	66	18	not	not	PART
gujaf-249	66	19	more	more	ADJ
gujaf-249	66	20	than	than	ADP
gujaf-249	66	21	250	250	NUM
gujaf-249	66	22	words	word	NOUN
gujaf-249	66	23	with	with	ADP
gujaf-249	66	24	a	a	DET
gujaf-249	66	25	minimum	minimum	NOUN
gujaf-249	66	26	of	of	ADP
gujaf-249	66	27	four	four	NUM
gujaf-249	66	28	key	key	ADJ
gujaf-249	66	29	words	word	NOUN
gujaf-249	66	30	immediately	immediately	ADV
gujaf-249	66	31	after	after	ADP
gujaf-249	66	32	the	the	DET
gujaf-249	66	33	abstract	abstract	NOUN
gujaf-249	66	34	.	.	PUNCT
gujaf-249	67	1	all	all	DET
gujaf-249	67	2	references	reference	NOUN
gujaf-249	67	3	including	include	VERB
gujaf-249	67	4	in	in	ADP
gujaf-249	67	5	text	text	NOUN
gujaf-249	67	6	citation	citation	NOUN
gujaf-249	67	7	and	and	CCONJ
gujaf-249	67	8	reference	reference	NOUN
gujaf-249	67	9	list	list	NOUN
gujaf-249	67	10	,	,	PUNCT
gujaf-249	67	11	tables	table	NOUN
gujaf-249	67	12	and	and	CCONJ
gujaf-249	67	13	figures	figure	NOUN
gujaf-249	67	14	should	should	AUX
gujaf-249	67	15	be	be	AUX
gujaf-249	67	16	in	in	ADP
gujaf-249	67	17	line	line	NOUN
gujaf-249	67	18	with	with	ADP
gujaf-249	67	19	apa	apa	PROPN
gujaf-249	67	20	7th	7th	PROPN
gujaf-249	67	21	edition	edition	NOUN
gujaf-249	67	22	publication	publication	NOUN
gujaf-249	67	23	manual	manual	NOUN
gujaf-249	67	24	.	.	PUNCT
gujaf-249	68	1	finally	finally	ADV
gujaf-249	68	2	,	,	PUNCT
gujaf-249	68	3	manuscript	manuscript	NOUN
gujaf-249	68	4	should	should	AUX
gujaf-249	68	5	be	be	AUX
gujaf-249	68	6	send	send	VERB
gujaf-249	68	7	to	to	ADP
gujaf-249	68	8	our	our	PRON
gujaf-249	68	9	email	email	NOUN
gujaf-249	68	10	address	address	NOUN
gujaf-249	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-249	68	12	and	and	CCONJ
gujaf-249	68	13	a	a	DET
gujaf-249	68	14	copy	copy	NOUN
gujaf-249	68	15	to	to	ADP
gujaf-249	68	16	our	our	PRON
gujaf-249	68	17	website	website	NOUN
gujaf-249	68	18	on	on	ADP
gujaf-249	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-249	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-249	68	21	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-249	68	22	viii	viii	ADJ
gujaf-249	68	23	publication	publication	NOUN
gujaf-249	68	24	procedure	procedure	NOUN
gujaf-249	68	25	after	after	ADP
gujaf-249	68	26	receiving	receive	VERB
gujaf-249	68	27	a	a	DET
gujaf-249	68	28	manuscript	manuscript	NOUN
gujaf-249	68	29	that	that	PRON
gujaf-249	68	30	is	be	AUX
gujaf-249	68	31	within	within	ADP
gujaf-249	68	32	the	the	DET
gujaf-249	68	33	similarity	similarity	NOUN
gujaf-249	68	34	index	index	NOUN
gujaf-249	68	35	threshold	threshold	NOUN
gujaf-249	68	36	,	,	PUNCT
gujaf-249	68	37	a	a	DET
gujaf-249	68	38	confirmation	confirmation	NOUN
gujaf-249	68	39	email	email	NOUN
gujaf-249	68	40	will	will	AUX
gujaf-249	68	41	be	be	AUX
gujaf-249	68	42	send	send	VERB
gujaf-249	68	43	together	together	ADV
gujaf-249	68	44	with	with	ADP
gujaf-249	68	45	a	a	DET
gujaf-249	68	46	request	request	NOUN
gujaf-249	68	47	to	to	PART
gujaf-249	68	48	pay	pay	VERB
gujaf-249	68	49	a	a	DET
gujaf-249	68	50	review	review	NOUN
gujaf-249	68	51	proceeding	proceeding	NOUN
gujaf-249	68	52	fee	fee	NOUN
gujaf-249	68	53	.	.	PUNCT
gujaf-249	69	1	at	at	ADP
gujaf-249	69	2	this	this	DET
gujaf-249	69	3	point	point	NOUN
gujaf-249	69	4	,	,	PUNCT
gujaf-249	69	5	the	the	DET
gujaf-249	69	6	editorial	editorial	ADJ
gujaf-249	69	7	board	board	NOUN
gujaf-249	69	8	will	will	AUX
gujaf-249	69	9	take	take	VERB
gujaf-249	69	10	a	a	DET
gujaf-249	69	11	decision	decision	NOUN
gujaf-249	69	12	on	on	ADP
gujaf-249	69	13	accepting	accept	VERB
gujaf-249	69	14	,	,	PUNCT
gujaf-249	69	15	rejecting	reject	VERB
gujaf-249	69	16	or	or	CCONJ
gujaf-249	69	17	making	make	VERB
gujaf-249	69	18	a	a	DET
gujaf-249	69	19	resubmission	resubmission	NOUN
gujaf-249	69	20	of	of	ADP
gujaf-249	69	21	the	the	DET
gujaf-249	69	22	manuscript	manuscript	NOUN
gujaf-249	69	23	based	base	VERB
gujaf-249	69	24	on	on	ADP
gujaf-249	69	25	the	the	DET
gujaf-249	69	26	outcome	outcome	NOUN
gujaf-249	69	27	of	of	ADP
gujaf-249	69	28	the	the	DET
gujaf-249	69	29	double	double	ADJ
gujaf-249	69	30	-	-	PUNCT
gujaf-249	69	31	blind	blind	ADJ
gujaf-249	69	32	peer	peer	NOUN
gujaf-249	69	33	review	review	NOUN
gujaf-249	69	34	.	.	PUNCT
gujaf-249	70	1	those	those	DET
gujaf-249	70	2	authors	author	NOUN
gujaf-249	70	3	whose	whose	DET
gujaf-249	70	4	manuscript	manuscript	NOUN
gujaf-249	70	5	were	be	AUX
gujaf-249	70	6	accepted	accept	VERB
gujaf-249	70	7	for	for	ADP
gujaf-249	70	8	publication	publication	NOUN
gujaf-249	70	9	will	will	AUX
gujaf-249	70	10	be	be	AUX
gujaf-249	70	11	asked	ask	VERB
gujaf-249	70	12	to	to	PART
gujaf-249	70	13	pay	pay	VERB
gujaf-249	70	14	a	a	DET
gujaf-249	70	15	publication	publication	NOUN
gujaf-249	70	16	fee	fee	NOUN
gujaf-249	70	17	,	,	PUNCT
gujaf-249	70	18	after	after	ADP
gujaf-249	70	19	effecting	effect	VERB
gujaf-249	70	20	all	all	DET
gujaf-249	70	21	suggested	suggest	VERB
gujaf-249	70	22	corrections	correction	NOUN
gujaf-249	70	23	and	and	CCONJ
gujaf-249	70	24	changes	change	NOUN
gujaf-249	70	25	made	make	VERB
gujaf-249	70	26	on	on	ADP
gujaf-249	70	27	the	the	DET
gujaf-249	70	28	manuscript	manuscript	NOUN
gujaf-249	70	29	.	.	PUNCT
gujaf-249	71	1	all	all	DET
gujaf-249	71	2	corrected	correct	VERB
gujaf-249	71	3	papers	paper	NOUN
gujaf-249	71	4	returned	return	VERB
gujaf-249	71	5	within	within	ADP
gujaf-249	71	6	the	the	DET
gujaf-249	71	7	specified	specify	VERB
gujaf-249	71	8	time	time	NOUN
gujaf-249	71	9	frame	frame	NOUN
gujaf-249	71	10	will	will	AUX
gujaf-249	71	11	be	be	AUX
gujaf-249	71	12	published	publish	VERB
gujaf-249	71	13	in	in	ADP
gujaf-249	71	14	that	that	DET
gujaf-249	71	15	issue	issue	NOUN
gujaf-249	71	16	.	.	PUNCT
gujaf-249	72	1	payment	payment	NOUN
gujaf-249	72	2	details	detail	NOUN
gujaf-249	72	3	bank	bank	NOUN
gujaf-249	72	4	:	:	PUNCT
gujaf-249	72	5	fcmb	fcmb	PROPN
gujaf-249	72	6	account	account	PROPN
gujaf-249	72	7	number	number	NOUN
gujaf-249	72	8	:	:	PUNCT
gujaf-249	72	9	7278465011	7278465011	NUM
gujaf-249	72	10	account	account	NOUN
gujaf-249	72	11	name	name	NOUN
gujaf-249	72	12	:	:	PUNCT
gujaf-249	72	13	gusau	gusau	PROPN
gujaf-249	72	14	journal	journal	NOUN
gujaf-249	72	15	of	of	ADP
gujaf-249	72	16	accounting	accounting	NOUN
gujaf-249	72	17	and	and	CCONJ
gujaf-249	72	18	finance	finance	NOUN
gujaf-249	72	19	for	for	ADP
gujaf-249	72	20	inquiry	inquiry	NOUN
gujaf-249	72	21	the	the	DET
gujaf-249	72	22	head	head	NOUN
gujaf-249	72	23	,	,	PUNCT
gujaf-249	72	24	department	department	NOUN
gujaf-249	72	25	of	of	ADP
gujaf-249	72	26	accounting	accounting	NOUN
gujaf-249	72	27	and	and	CCONJ
gujaf-249	72	28	finance	finance	NOUN
gujaf-249	72	29	,	,	PUNCT
gujaf-249	72	30	federal	federal	ADJ
gujaf-249	72	31	university	university	NOUN
gujaf-249	72	32	gusau	gusau	PROPN
gujaf-249	72	33	,	,	PUNCT
gujaf-249	72	34	zamfara	zamfara	PROPN
gujaf-249	72	35	state	state	PROPN
gujaf-249	72	36	.	.	PUNCT
gujaf-249	73	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-249	74	1	+2348069393824	+2348069393824	PRON
gujaf-249	74	2	for	for	ADP
gujaf-249	74	3	more	more	ADJ
gujaf-249	74	4	information	information	NOUN
gujaf-249	74	5	,	,	PUNCT
gujaf-249	74	6	contact	contact	VERB
gujaf-249	74	7	the	the	DET
gujaf-249	74	8	editor	editor	NOUN
gujaf-249	74	9	-	-	PUNCT
gujaf-249	74	10	in	in	ADP
gujaf-249	74	11	-	-	PUNCT
gujaf-249	74	12	chief	chief	NOUN
gujaf-249	74	13	on	on	ADP
gujaf-249	74	14	+2348067766435	+2348067766435	NUM
gujaf-249	74	15	the	the	DET
gujaf-249	74	16	associate	associate	ADJ
gujaf-249	74	17	editor	editor	NOUN
gujaf-249	74	18	on	on	ADP
gujaf-249	74	19	+2348036057525	+2348036057525	NUM
gujaf-249	74	20	or	or	CCONJ
gujaf-249	74	21	visit	visit	VERB
gujaf-249	74	22	our	our	PRON
gujaf-249	74	23	website	website	NOUN
gujaf-249	74	24	on	on	ADP
gujaf-249	74	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-249	74	26	or	or	CCONJ
gujaf-249	74	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-249	75	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-249	75	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-249	75	3	ix	ix	PROPN
gujaf-249	75	4	contents	content	NOUN
gujaf-249	75	5	board	board	NOUN
gujaf-249	75	6	characteristics	characteristic	NOUN
gujaf-249	75	7	and	and	CCONJ
gujaf-249	75	8	financial	financial	ADJ
gujaf-249	75	9	performance	performance	NOUN
gujaf-249	75	10	:	:	PUNCT
gujaf-249	75	11	evidence	evidence	NOUN
gujaf-249	75	12	from	from	ADP
gujaf-249	75	13	listed	list	VERB
gujaf-249	75	14	deposit	deposit	NOUN
gujaf-249	75	15	money	money	NOUN
gujaf-249	75	16	banks	bank	NOUN
gujaf-249	75	17	in	in	ADP
gujaf-249	75	18	nigeria	nigeria	PROPN
gujaf-249	75	19	1	1	NUM
gujaf-249	75	20	abdullahi	abdullahi	PROPN
gujaf-249	75	21	bala	bala	PROPN
gujaf-249	75	22	ado	ado	PROPN
gujaf-249	75	23	,	,	PUNCT
gujaf-249	75	24	norfadzilah	norfadzilah	PROPN
gujaf-249	75	25	nik	nik	PROPN
gujaf-249	75	26	mohd	mohd	PROPN
gujaf-249	75	27	rashid	rashid	PROPN
gujaf-249	75	28	,	,	PUNCT
gujaf-249	75	29	sa’adatu	sa’adatu	PROPN
gujaf-249	75	30	b.	b.	PROPN
gujaf-249	75	31	adam	adam	PROPN
gujaf-249	75	32	,	,	PUNCT
gujaf-249	75	33	binta	binta	PROPN
gujaf-249	75	34	abubakar	abubakar	PROPN
gujaf-249	75	35	nuhu	nuhu	NOUN
gujaf-249	75	36	,	,	PUNCT
gujaf-249	75	37	hassanat	hassanat	PROPN
gujaf-249	75	38	salawu	salawu	NOUN
gujaf-249	75	39	salihu	salihu	PROPN
gujaf-249	75	40	and	and	CCONJ
gujaf-249	75	41	tariro	tariro	VERB
gujaf-249	75	42	masunda	masunda	NOUN
gujaf-249	75	43	welfare	welfare	NOUN
gujaf-249	75	44	,	,	PUNCT
gujaf-249	75	45	inflation	inflation	NOUN
gujaf-249	75	46	,	,	PUNCT
gujaf-249	75	47	and	and	CCONJ
gujaf-249	75	48	pension	pension	NOUN
gujaf-249	75	49	income	income	NOUN
gujaf-249	75	50	inequality	inequality	NOUN
gujaf-249	75	51	among	among	ADP
gujaf-249	75	52	the	the	DET
gujaf-249	75	53	bottom	bottom	NOUN
gujaf-249	75	54	and	and	CCONJ
gujaf-249	75	55	top	top	ADJ
gujaf-249	75	56	income	income	NOUN
gujaf-249	75	57	quintiles	quintile	NOUN
gujaf-249	75	58	and	and	CCONJ
gujaf-249	75	59	decile	decile	NOUN
gujaf-249	75	60	:	:	PUNCT
gujaf-249	75	61	an	an	DET
gujaf-249	75	62	implication	implication	NOUN
gujaf-249	75	63	of	of	ADP
gujaf-249	75	64	kaduna	kaduna	PROPN
gujaf-249	75	65	state	state	PROPN
gujaf-249	75	66	pension	pension	NOUN
gujaf-249	75	67	reform	reform	NOUN
gujaf-249	75	68	18	18	NUM
gujaf-249	75	69	prof	prof	NOUN
gujaf-249	75	70	.	.	PUNCT
gujaf-249	75	71	salamatu	salamatu	PROPN
gujaf-249	75	72	i.	i.	PROPN
gujaf-249	75	73	isah	isah	PROPN
gujaf-249	75	74	,	,	PUNCT
gujaf-249	75	75	ibrahim	ibrahim	PROPN
gujaf-249	75	76	kekere	kekere	PROPN
gujaf-249	75	77	sule	sule	PROPN
gujaf-249	75	78	(	(	PUNCT
gujaf-249	75	79	phd	phd	NOUN
gujaf-249	75	80	)	)	PUNCT
gujaf-249	75	81	political	political	ADJ
gujaf-249	75	82	connection	connection	NOUN
gujaf-249	75	83	,	,	PUNCT
gujaf-249	75	84	audit	audit	NOUN
gujaf-249	75	85	fees	fee	NOUN
gujaf-249	75	86	,	,	PUNCT
gujaf-249	75	87	audit	audit	NOUN
gujaf-249	75	88	quality	quality	NOUN
gujaf-249	75	89	,	,	PUNCT
gujaf-249	75	90	and	and	CCONJ
gujaf-249	75	91	tax	tax	NOUN
gujaf-249	75	92	avoidance	avoidance	NOUN
gujaf-249	75	93	31	31	NUM
gujaf-249	75	94	novita	novita	PROPN
gujaf-249	75	95	dwi	dwi	PROPN
gujaf-249	75	96	damayanti	damayanti	PROPN
gujaf-249	75	97	,	,	PUNCT
gujaf-249	75	98	m	m	VERB
gujaf-249	75	99	khoirurusydi	khoirurusydi	ADJ
gujaf-249	75	100	,	,	PUNCT
gujaf-249	75	101	wuryanandayani	wuryanandayani	ADJ
gujaf-249	75	102	firm	firm	ADJ
gujaf-249	75	103	attributes	attribute	NOUN
gujaf-249	75	104	and	and	CCONJ
gujaf-249	75	105	shareholder	shareholder	NOUN
gujaf-249	75	106	’s	’s	PART
gujaf-249	75	107	wealth	wealth	NOUN
gujaf-249	75	108	of	of	ADP
gujaf-249	75	109	listed	list	VERB
gujaf-249	75	110	deposit	deposit	NOUN
gujaf-249	75	111	money	money	NOUN
gujaf-249	75	112	banks	bank	NOUN
gujaf-249	75	113	in	in	ADP
gujaf-249	75	114	nigeria	nigeria	PROPN
gujaf-249	75	115	47	47	NUM
gujaf-249	75	116	a.a	a.a	PROPN
gujaf-249	75	117	.	.	PROPN
gujaf-249	75	118	mustapha	mustapha	PROPN
gujaf-249	75	119	,	,	PUNCT
gujaf-249	75	120	prof	prof	PROPN
gujaf-249	75	121	.	.	PUNCT
gujaf-249	76	1	m.s	m.s	PROPN
gujaf-249	76	2	.	.	PROPN
gujaf-249	76	3	tijjani	tijjani	PROPN
gujaf-249	76	4	,	,	PUNCT
gujaf-249	76	5	s.	s.	PROPN
gujaf-249	76	6	salami	salami	PROPN
gujaf-249	76	7	phd	phd	PROPN
gujaf-249	76	8	financial	financial	ADJ
gujaf-249	76	9	determinants	determinant	NOUN
gujaf-249	76	10	of	of	ADP
gujaf-249	76	11	entrepreneurship	entrepreneurship	NOUN
gujaf-249	76	12	in	in	ADP
gujaf-249	76	13	nigeria	nigeria	PROPN
gujaf-249	76	14	67	67	NUM
gujaf-249	76	15	precious	precious	ADJ
gujaf-249	76	16	adukwu	adukwu	NOUN
gujaf-249	76	17	,	,	PUNCT
gujaf-249	76	18	hyeladi	hyeladi	PROPN
gujaf-249	76	19	stanley	stanley	PROPN
gujaf-249	76	20	dibal	dibal	PROPN
gujaf-249	76	21	work	work	PROPN
gujaf-249	76	22	environment	environment	PROPN
gujaf-249	76	23	,	,	PUNCT
gujaf-249	76	24	remuneration	remuneration	NOUN
gujaf-249	76	25	and	and	CCONJ
gujaf-249	76	26	accounting	accounting	NOUN
gujaf-249	76	27	lecturers	lecturer	NOUN
gujaf-249	76	28	’	’	PART
gujaf-249	76	29	performance	performance	NOUN
gujaf-249	76	30	in	in	ADP
gujaf-249	76	31	polytechnics	polytechnic	NOUN
gujaf-249	76	32	in	in	ADP
gujaf-249	76	33	north	north	PROPN
gujaf-249	76	34	west	west	PROPN
gujaf-249	76	35	,	,	PUNCT
gujaf-249	76	36	nigeria	nigeria	PROPN
gujaf-249	76	37	88	88	NUM
gujaf-249	76	38	dr	dr	PROPN
gujaf-249	76	39	.	.	PROPN
gujaf-249	76	40	aliyu	aliyu	PROPN
gujaf-249	76	41	abdullahi	abdullahi	PROPN
gujaf-249	76	42	ahmed	ahmed	PROPN
gujaf-249	76	43	,	,	PUNCT
gujaf-249	76	44	rabiatu	rabiatu	NOUN
gujaf-249	76	45	ahmed	ahme	VERB
gujaf-249	76	46	relative	relative	ADJ
gujaf-249	76	47	efficiency	efficiency	NOUN
gujaf-249	76	48	of	of	ADP
gujaf-249	76	49	the	the	DET
gujaf-249	76	50	capital	capital	NOUN
gujaf-249	76	51	market	market	NOUN
gujaf-249	76	52	over	over	ADP
gujaf-249	76	53	the	the	DET
gujaf-249	76	54	money	money	NOUN
gujaf-249	76	55	market	market	NOUN
gujaf-249	76	56	in	in	ADP
gujaf-249	76	57	a	a	DET
gujaf-249	76	58	growth	growth	NOUN
gujaf-249	76	59	-	-	PUNCT
gujaf-249	76	60	financing	financing	NOUN
gujaf-249	76	61	economy	economy	NOUN
gujaf-249	76	62	110	110	NUM
gujaf-249	76	63	adedeji	adedeji	PROPN
gujaf-249	76	64	daniel	daniel	PROPN
gujaf-249	76	65	gbadebo	gbadebo	PROPN
gujaf-249	76	66	board	board	PROPN
gujaf-249	76	67	education	education	PROPN
gujaf-249	76	68	,	,	PUNCT
gujaf-249	76	69	director	director	NOUN
gujaf-249	76	70	's	's	PART
gujaf-249	76	71	age	age	NOUN
gujaf-249	76	72	and	and	CCONJ
gujaf-249	76	73	earnings	earning	NOUN
gujaf-249	76	74	management	management	NOUN
gujaf-249	76	75	of	of	ADP
gujaf-249	76	76	listed	list	VERB
gujaf-249	76	77	deposit	deposit	NOUN
gujaf-249	76	78	money	money	NOUN
gujaf-249	76	79	banks	bank	NOUN
gujaf-249	76	80	in	in	ADP
gujaf-249	76	81	nigeria	nigeria	PROPN
gujaf-249	76	82	131	131	NUM
gujaf-249	76	83	idris	idris	PROPN
gujaf-249	76	84	ibrahimphd	ibrahimphd	PROPN
gujaf-249	76	85	,	,	PUNCT
gujaf-249	76	86	prof	prof	PROPN
gujaf-249	76	87	.	.	PUNCT
gujaf-249	77	1	luka	luka	PROPN
gujaf-249	77	2	mailafia	mailafia	PROPN
gujaf-249	77	3	,	,	PUNCT
gujaf-249	77	4	salami	salami	ADJ
gujaf-249	77	5	suleiman	suleiman	PROPN
gujaf-249	77	6	phd	phd	PROPN
gujaf-249	77	7	ownership	ownership	NOUN
gujaf-249	77	8	concentration	concentration	NOUN
gujaf-249	77	9	’s	’s	PART
gujaf-249	77	10	moderating	moderate	VERB
gujaf-249	77	11	effect	effect	NOUN
gujaf-249	77	12	on	on	ADP
gujaf-249	77	13	dividend	dividend	NOUN
gujaf-249	77	14	payout	payout	NOUN
gujaf-249	77	15	and	and	CCONJ
gujaf-249	77	16	tobin	tobin	NOUN
gujaf-249	77	17	’s	’s	PART
gujaf-249	77	18	q	q	NOUN
gujaf-249	77	19	in	in	ADP
gujaf-249	77	20	the	the	DET
gujaf-249	77	21	nigerian	nigerian	ADJ
gujaf-249	77	22	consumer	consumer	NOUN
gujaf-249	77	23	goods	good	NOUN
gujaf-249	77	24	sector	sector	NOUN
gujaf-249	77	25	.	.	PUNCT
gujaf-249	78	1	149	149	NUM
gujaf-249	78	2	ovbe	ovbe	PROPN
gujaf-249	78	3	simon	simon	PROPN
gujaf-249	78	4	akpadaka	akpadaka	PROPN
gujaf-249	78	5	x	x	PROPN
gujaf-249	78	6	foreign	foreign	ADJ
gujaf-249	78	7	direct	direct	ADJ
gujaf-249	78	8	investment	investment	NOUN
gujaf-249	78	9	,	,	PUNCT
gujaf-249	78	10	renewable	renewable	ADJ
gujaf-249	78	11	energy	energy	NOUN
gujaf-249	78	12	and	and	CCONJ
gujaf-249	78	13	economic	economic	ADJ
gujaf-249	78	14	growth	growth	NOUN
gujaf-249	78	15	:	:	PUNCT
gujaf-249	78	16	an	an	DET
gujaf-249	78	17	empirical	empirical	ADJ
gujaf-249	78	18	analysis	analysis	NOUN
gujaf-249	78	19	from	from	ADP
gujaf-249	78	20	south	south	PROPN
gujaf-249	78	21	africa	africa	PROPN
gujaf-249	78	22	.	.	PUNCT
gujaf-249	79	1	167	167	NUM
gujaf-249	79	2	ahmed	ahmed	PROPN
gujaf-249	79	3	oluwatobi	oluwatobi	PROPN
gujaf-249	79	4	adekunle	adekunle	PROPN
gujaf-249	79	5	impact	impact	NOUN
gujaf-249	79	6	of	of	ADP
gujaf-249	79	7	digital	digital	ADJ
gujaf-249	79	8	financial	financial	ADJ
gujaf-249	79	9	services	service	NOUN
gujaf-249	79	10	on	on	ADP
gujaf-249	79	11	savings	saving	NOUN
gujaf-249	79	12	development	development	NOUN
gujaf-249	79	13	in	in	ADP
gujaf-249	79	14	nigeria	nigeria	PROPN
gujaf-249	79	15	182	182	NUM
gujaf-249	79	16	iro	iro	PROPN
gujaf-249	79	17	,	,	PUNCT
gujaf-249	79	18	onyinyechi	onyinyechi	NOUN
gujaf-249	79	19	adanna	adanna	NOUN
gujaf-249	79	20	,	,	PUNCT
gujaf-249	79	21	eke	eke	ADJ
gujaf-249	79	22	,	,	PUNCT
gujaf-249	79	23	patrick	patrick	PROPN
gujaf-249	79	24	omoruyi	omoruyi	PROPN
gujaf-249	79	25	,	,	PUNCT
gujaf-249	79	26	yunisa	yunisa	PROPN
gujaf-249	79	27	,	,	PUNCT
gujaf-249	79	28	simon	simon	PROPN
gujaf-249	79	29	amodu	amodu	PROPN
gujaf-249	79	30	,	,	PUNCT
gujaf-249	79	31	shekoni	shekoni	NOUN
gujaf-249	79	32	,	,	PUNCT
gujaf-249	79	33	nurudeen	nurudeen	NOUN
gujaf-249	79	34	adebayo	adebayo	PROPN
gujaf-249	79	35	account	account	PROPN
gujaf-249	79	36	receivable	receivable	ADJ
gujaf-249	79	37	management	management	NOUN
gujaf-249	79	38	and	and	CCONJ
gujaf-249	79	39	financial	financial	ADJ
gujaf-249	79	40	performance	performance	NOUN
gujaf-249	79	41	of	of	ADP
gujaf-249	79	42	listed	list	VERB
gujaf-249	79	43	consumer	consumer	NOUN
gujaf-249	79	44	goods	good	NOUN
gujaf-249	79	45	firms	firm	NOUN
gujaf-249	79	46	in	in	ADP
gujaf-249	79	47	nigeria	nigeria	PROPN
gujaf-249	79	48	209	209	NUM
gujaf-249	79	49	umar	umar	PROPN
gujaf-249	79	50	suleiman	suleiman	PROPN
gujaf-249	79	51	abubakar	abubakar	PROPN
gujaf-249	79	52	dabai	dabai	PROPN
gujaf-249	79	53	,	,	PUNCT
gujaf-249	79	54	biyai	biyai	PROPN
gujaf-249	79	55	shepnaan	shepnaan	PROPN
gujaf-249	79	56	,	,	PUNCT
gujaf-249	79	57	hajara	hajara	PROPN
gujaf-249	79	58	abubakar	abubakar	PROPN
gujaf-249	79	59	jimoh	jimoh	PROPN
gujaf-249	79	60	,	,	PUNCT
gujaf-249	79	61	haruna	haruna	PROPN
gujaf-249	79	62	halimah	halimah	PROPN
gujaf-249	79	63	sani	sani	PROPN
gujaf-249	79	64	sambo	sambo	PROPN
gujaf-249	79	65	phd	phd	PROPN
gujaf-249	79	66	stable	stable	ADJ
gujaf-249	79	67	dividend	dividend	NOUN
gujaf-249	79	68	policy	policy	NOUN
gujaf-249	79	69	and	and	CCONJ
gujaf-249	79	70	value	value	NOUN
gujaf-249	79	71	of	of	ADP
gujaf-249	79	72	listed	list	VERB
gujaf-249	79	73	healthcare	healthcare	NOUN
gujaf-249	79	74	firms	firm	NOUN
gujaf-249	79	75	in	in	ADP
gujaf-249	79	76	nigeria	nigeria	PROPN
gujaf-249	79	77	227	227	NUM
gujaf-249	79	78	maimuna	maimuna	PROPN
gujaf-249	79	79	adamu	adamu	PROPN
gujaf-249	79	80	salihu	salihu	PROPN
gujaf-249	79	81	,	,	PUNCT
gujaf-249	79	82	aminu	aminu	PROPN
gujaf-249	79	83	danladi	danladi	PROPN
gujaf-249	79	84	ahmad	ahmad	PROPN
gujaf-249	79	85	,	,	PUNCT
gujaf-249	79	86	zaharaddeen	zaharaddeen	NUM
gujaf-249	79	87	salisu	salisu	ADJ
gujaf-249	79	88	maigoshi	maigoshi	NOUN
gujaf-249	79	89	,	,	PUNCT
gujaf-249	79	90	naja'atu	naja'atu	ADJ
gujaf-249	79	91	bala	bala	NOUN
gujaf-249	79	92	rabiu	rabiu	VERB
gujaf-249	79	93	the	the	DET
gujaf-249	79	94	impact	impact	NOUN
gujaf-249	79	95	of	of	ADP
gujaf-249	79	96	monetary	monetary	ADJ
gujaf-249	79	97	policy	policy	NOUN
gujaf-249	79	98	on	on	ADP
gujaf-249	79	99	small	small	ADJ
gujaf-249	79	100	and	and	CCONJ
gujaf-249	79	101	medium	medium	ADJ
gujaf-249	79	102	scale	scale	NOUN
gujaf-249	79	103	enterprises	enterprise	NOUN
gujaf-249	79	104	(	(	PUNCT
gujaf-249	79	105	smes	sme	NOUN
gujaf-249	79	106	)	)	PUNCT
gujaf-249	79	107	in	in	ADP
gujaf-249	79	108	the	the	DET
gujaf-249	79	109	period	period	NOUN
gujaf-249	79	110	of	of	ADP
gujaf-249	79	111	economic	economic	ADJ
gujaf-249	79	112	crises	crisis	NOUN
gujaf-249	79	113	.	.	PUNCT
gujaf-249	80	1	240	240	NUM
gujaf-249	80	2	ahmed	ahmed	PROPN
gujaf-249	80	3	oluwatobi	oluwatobi	PROPN
gujaf-249	80	4	adekunle	adekunle	PROPN
gujaf-249	80	5	.	.	PUNCT
gujaf-249	81	1	ceo	ceo	NOUN
gujaf-249	81	2	age	age	NOUN
gujaf-249	81	3	and	and	CCONJ
gujaf-249	81	4	gender	gender	NOUN
gujaf-249	81	5	on	on	ADP
gujaf-249	81	6	financial	financial	ADJ
gujaf-249	81	7	distress	distress	NOUN
gujaf-249	81	8	likelihood	likelihood	NOUN
gujaf-249	81	9	of	of	ADP
gujaf-249	81	10	listed	list	VERB
gujaf-249	81	11	deposit	deposit	NOUN
gujaf-249	81	12	money	money	NOUN
gujaf-249	81	13	banks	bank	NOUN
gujaf-249	81	14	in	in	ADP
gujaf-249	81	15	nigeria	nigeria	PROPN
gujaf-249	81	16	:	:	PUNCT
gujaf-249	81	17	moderated	moderate	VERB
gujaf-249	81	18	by	by	ADP
gujaf-249	81	19	risk	risk	NOUN
gujaf-249	81	20	committee	committee	NOUN
gujaf-249	81	21	gender	gender	NOUN
gujaf-249	81	22	254	254	NUM
gujaf-249	81	23	idris	idris	PROPN
gujaf-249	81	24	mohammed	mohammed	PROPN
gujaf-249	81	25	,	,	PUNCT
gujaf-249	81	26	joshua	joshua	PROPN
gujaf-249	81	27	okpanachi	okpanachi	PROPN
gujaf-249	81	28	,	,	PUNCT
gujaf-249	81	29	onipeadabenege	onipeadabenege	PROPN
gujaf-249	81	30	yahaya	yahaya	PROPN
gujaf-249	81	31	,	,	PUNCT
gujaf-249	81	32	suleiman	suleiman	PROPN
gujaf-249	81	33	tauhid	tauhid	VERB
gujaf-249	81	34	31	31	NUM
gujaf-249	81	35	political	political	ADJ
gujaf-249	81	36	connection	connection	NOUN
gujaf-249	81	37	,	,	PUNCT
gujaf-249	81	38	audit	audit	NOUN
gujaf-249	81	39	fees	fee	NOUN
gujaf-249	81	40	,	,	PUNCT
gujaf-249	81	41	audit	audit	NOUN
gujaf-249	81	42	quality	quality	NOUN
gujaf-249	81	43	and	and	CCONJ
gujaf-249	81	44	tax	tax	NOUN
gujaf-249	81	45	avoidance	avoidance	NOUN
gujaf-249	81	46	of	of	ADP
gujaf-249	81	47	listed	list	VERB
gujaf-249	81	48	companies	company	NOUN
gujaf-249	81	49	in	in	ADP
gujaf-249	81	50	indonesia	indonesia	PROPN
gujaf-249	81	51	stock	stock	PROPN
gujaf-249	81	52	exchange	exchange	PROPN
gujaf-249	81	53	novita	novita	PROPN
gujaf-249	81	54	dwi	dwi	PROPN
gujaf-249	81	55	damayanti	damayanti	PROPN
gujaf-249	81	56	accounting	accounting	PROPN
gujaf-249	81	57	department	department	PROPN
gujaf-249	81	58	faculty	faculty	NOUN
gujaf-249	81	59	of	of	ADP
gujaf-249	81	60	economics	economic	NOUN
gujaf-249	81	61	and	and	CCONJ
gujaf-249	81	62	business	business	NOUN
gujaf-249	81	63	university	university	PROPN
gujaf-249	81	64	of	of	ADP
gujaf-249	81	65	brawijaya	brawijaya	PROPN
gujaf-249	81	66	,	,	PUNCT
gujaf-249	81	67	malang	malang	PROPN
gujaf-249	81	68	,	,	PUNCT
gujaf-249	81	69	indonesia	indonesia	PROPN
gujaf-249	81	70	.	.	PUNCT
gujaf-249	82	1	novitadwidamayanti3@gmail.com	novitadwidamayanti3@gmail.com	X
gujaf-249	82	2	m	m	VERB
gujaf-249	82	3	khoirurusydi	khoirurusydi	VERB
gujaf-249	82	4	accounting	accounting	PROPN
gujaf-249	82	5	department	department	PROPN
gujaf-249	82	6	faculty	faculty	NOUN
gujaf-249	82	7	of	of	ADP
gujaf-249	82	8	economics	economic	NOUN
gujaf-249	82	9	and	and	CCONJ
gujaf-249	82	10	business	business	NOUN
gujaf-249	82	11	university	university	PROPN
gujaf-249	82	12	of	of	ADP
gujaf-249	82	13	brawijaya	brawijaya	PROPN
gujaf-249	82	14	,	,	PUNCT
gujaf-249	82	15	malang	malang	PROPN
gujaf-249	82	16	,	,	PUNCT
gujaf-249	82	17	indonesia	indonesia	PROPN
gujaf-249	82	18	wuryanandayani	wuryanandayani	PROPN
gujaf-249	82	19	accounting	accounting	PROPN
gujaf-249	82	20	department	department	PROPN
gujaf-249	82	21	faculty	faculty	NOUN
gujaf-249	82	22	of	of	ADP
gujaf-249	82	23	economics	economic	NOUN
gujaf-249	82	24	and	and	CCONJ
gujaf-249	82	25	business	business	NOUN
gujaf-249	82	26	university	university	PROPN
gujaf-249	82	27	of	of	ADP
gujaf-249	82	28	brawijaya	brawijaya	PROPN
gujaf-249	82	29	,	,	PUNCT
gujaf-249	82	30	malang	malang	PROPN
gujaf-249	82	31	,	,	PUNCT
gujaf-249	82	32	indonesia	indonesia	PROPN
gujaf-249	82	33	abstract	abstract	VERB
gujaf-249	82	34	the	the	DET
gujaf-249	82	35	objectives	objective	NOUN
gujaf-249	82	36	of	of	ADP
gujaf-249	82	37	this	this	DET
gujaf-249	82	38	research	research	NOUN
gujaf-249	82	39	are	be	AUX
gujaf-249	82	40	to	to	PART
gujaf-249	82	41	assess	assess	VERB
gujaf-249	82	42	the	the	DET
gujaf-249	82	43	effects	effect	NOUN
gujaf-249	82	44	of	of	ADP
gujaf-249	82	45	political	political	ADJ
gujaf-249	82	46	connection	connection	NOUN
gujaf-249	82	47	and	and	CCONJ
gujaf-249	82	48	audit	audit	NOUN
gujaf-249	82	49	fees	fee	NOUN
gujaf-249	82	50	on	on	ADP
gujaf-249	82	51	tax	tax	NOUN
gujaf-249	82	52	avoidance	avoidance	NOUN
gujaf-249	82	53	and	and	CCONJ
gujaf-249	82	54	to	to	PART
gujaf-249	82	55	assess	assess	VERB
gujaf-249	82	56	the	the	DET
gujaf-249	82	57	moderation	moderation	NOUN
gujaf-249	82	58	of	of	ADP
gujaf-249	82	59	audit	audit	NOUN
gujaf-249	82	60	quality	quality	NOUN
gujaf-249	82	61	.	.	PUNCT
gujaf-249	83	1	the	the	DET
gujaf-249	83	2	population	population	NOUN
gujaf-249	83	3	of	of	ADP
gujaf-249	83	4	this	this	DET
gujaf-249	83	5	quantitative	quantitative	ADJ
gujaf-249	83	6	research	research	NOUN
gujaf-249	83	7	is	be	AUX
gujaf-249	83	8	mining	mining	NOUN
gujaf-249	83	9	companies	company	NOUN
gujaf-249	83	10	listed	list	VERB
gujaf-249	83	11	on	on	ADP
gujaf-249	83	12	the	the	DET
gujaf-249	83	13	indonesia	indonesia	PROPN
gujaf-249	83	14	stock	stock	PROPN
gujaf-249	83	15	exchange	exchange	PROPN
gujaf-249	83	16	(	(	PUNCT
gujaf-249	83	17	idx	idx	PROPN
gujaf-249	83	18	)	)	PUNCT
gujaf-249	83	19	during	during	ADP
gujaf-249	83	20	the	the	DET
gujaf-249	83	21	2017	2017	NUM
gujaf-249	83	22	-	-	PUNCT
gujaf-249	83	23	2021	2021	NUM
gujaf-249	83	24	period	period	NOUN
gujaf-249	83	25	,	,	PUNCT
gujaf-249	83	26	from	from	ADP
gujaf-249	83	27	which	which	PRON
gujaf-249	83	28	142	142	NUM
gujaf-249	83	29	companies	company	NOUN
gujaf-249	83	30	were	be	AUX
gujaf-249	83	31	selected	select	VERB
gujaf-249	83	32	as	as	ADP
gujaf-249	83	33	the	the	DET
gujaf-249	83	34	sample	sample	NOUN
gujaf-249	83	35	using	use	VERB
gujaf-249	83	36	purposive	purposive	ADJ
gujaf-249	83	37	judgmental	judgmental	ADJ
gujaf-249	83	38	sampling	sampling	NOUN
gujaf-249	83	39	.	.	PUNCT
gujaf-249	84	1	the	the	DET
gujaf-249	84	2	moderated	moderated	ADJ
gujaf-249	84	3	regression	regression	NOUN
gujaf-249	84	4	analysis	analysis	NOUN
gujaf-249	84	5	(	(	PUNCT
gujaf-249	84	6	mra	mra	NOUN
gujaf-249	84	7	)	)	PUNCT
gujaf-249	84	8	conducted	conduct	VERB
gujaf-249	84	9	in	in	ADP
gujaf-249	84	10	this	this	DET
gujaf-249	84	11	research	research	NOUN
gujaf-249	84	12	has	have	AUX
gujaf-249	84	13	led	lead	VERB
gujaf-249	84	14	to	to	ADP
gujaf-249	84	15	findings	finding	NOUN
gujaf-249	84	16	that	that	SCONJ
gujaf-249	84	17	tax	tax	NOUN
gujaf-249	84	18	avoidance	avoidance	NOUN
gujaf-249	84	19	is	be	AUX
gujaf-249	84	20	not	not	PART
gujaf-249	84	21	affected	affect	VERB
gujaf-249	84	22	by	by	ADP
gujaf-249	84	23	political	political	ADJ
gujaf-249	84	24	connection	connection	NOUN
gujaf-249	84	25	and	and	CCONJ
gujaf-249	84	26	audit	audit	NOUN
gujaf-249	84	27	fees	fee	NOUN
gujaf-249	84	28	,	,	PUNCT
gujaf-249	84	29	that	that	SCONJ
gujaf-249	84	30	politically	politically	ADV
gujaf-249	84	31	connected	connect	VERB
gujaf-249	84	32	companies	company	NOUN
gujaf-249	84	33	with	with	ADP
gujaf-249	84	34	high	high	ADJ
gujaf-249	84	35	audit	audit	NOUN
gujaf-249	84	36	quality	quality	NOUN
gujaf-249	84	37	have	have	VERB
gujaf-249	84	38	lower	low	ADJ
gujaf-249	84	39	tax	tax	NOUN
gujaf-249	84	40	avoidance	avoidance	NOUN
gujaf-249	84	41	rate	rate	NOUN
gujaf-249	84	42	,	,	PUNCT
gujaf-249	84	43	and	and	CCONJ
gujaf-249	84	44	that	that	SCONJ
gujaf-249	84	45	higher	high	ADJ
gujaf-249	84	46	audit	audit	NOUN
gujaf-249	84	47	fees	fee	NOUN
gujaf-249	84	48	paid	pay	VERB
gujaf-249	84	49	by	by	ADP
gujaf-249	84	50	companies	company	NOUN
gujaf-249	84	51	with	with	ADP
gujaf-249	84	52	high	high	ADJ
gujaf-249	84	53	audit	audit	NOUN
gujaf-249	84	54	quality	quality	NOUN
gujaf-249	84	55	does	do	AUX
gujaf-249	84	56	not	not	PART
gujaf-249	84	57	reduce	reduce	VERB
gujaf-249	84	58	the	the	DET
gujaf-249	84	59	companies	company	NOUN
gujaf-249	84	60	’	'	PUNCT
gujaf-249	84	61	motivation	motivation	NOUN
gujaf-249	84	62	to	to	PART
gujaf-249	84	63	commit	commit	VERB
gujaf-249	84	64	tax	tax	NOUN
gujaf-249	84	65	avoidance	avoidance	NOUN
gujaf-249	84	66	.	.	PUNCT
gujaf-249	85	1	keywords	keyword	NOUN
gujaf-249	85	2	:	:	PUNCT
gujaf-249	85	3	political	political	ADJ
gujaf-249	85	4	connection	connection	NOUN
gujaf-249	85	5	,	,	PUNCT
gujaf-249	85	6	audit	audit	NOUN
gujaf-249	85	7	fees	fee	NOUN
gujaf-249	85	8	,	,	PUNCT
gujaf-249	85	9	tax	tax	NOUN
gujaf-249	85	10	avoidance	avoidance	NOUN
gujaf-249	85	11	,	,	PUNCT
gujaf-249	85	12	audit	audit	NOUN
gujaf-249	85	13	quality	quality	NOUN
gujaf-249	85	14	1	1	NUM
gujaf-249	85	15	.	.	PUNCT
gujaf-249	85	16	introduction	introduction	NOUN
gujaf-249	85	17	tax	tax	NOUN
gujaf-249	85	18	avoidance	avoidance	NOUN
gujaf-249	85	19	refers	refer	VERB
gujaf-249	85	20	to	to	ADP
gujaf-249	85	21	a	a	DET
gujaf-249	85	22	deliberate	deliberate	ADJ
gujaf-249	85	23	strategy	strategy	NOUN
gujaf-249	85	24	or	or	CCONJ
gujaf-249	85	25	action	action	NOUN
gujaf-249	85	26	taken	take	VERB
gujaf-249	85	27	by	by	ADP
gujaf-249	85	28	individuals	individual	NOUN
gujaf-249	85	29	or	or	CCONJ
gujaf-249	85	30	entities	entity	NOUN
gujaf-249	85	31	to	to	PART
gujaf-249	85	32	minimize	minimize	VERB
gujaf-249	85	33	,	,	PUNCT
gujaf-249	85	34	reduce	reduce	VERB
gujaf-249	85	35	,	,	PUNCT
gujaf-249	85	36	or	or	CCONJ
gujaf-249	85	37	eliminate	eliminate	VERB
gujaf-249	85	38	their	their	PRON
gujaf-249	85	39	tax	tax	NOUN
gujaf-249	85	40	liabilities	liability	NOUN
gujaf-249	85	41	legally	legally	ADV
gujaf-249	85	42	(	(	PUNCT
gujaf-249	85	43	butarbutar	butarbutar	NOUN
gujaf-249	85	44	,	,	PUNCT
gujaf-249	85	45	2017:361	2017:361	NOUN
gujaf-249	85	46	)	)	PUNCT
gujaf-249	85	47	.	.	PUNCT
gujaf-249	86	1	methods	method	NOUN
gujaf-249	86	2	of	of	ADP
gujaf-249	86	3	engaging	engage	VERB
gujaf-249	86	4	in	in	ADP
gujaf-249	86	5	tax	tax	NOUN
gujaf-249	86	6	avoidance	avoidance	NOUN
gujaf-249	86	7	are	be	AUX
gujaf-249	86	8	carried	carry	VERB
gujaf-249	86	9	out	out	ADP
gujaf-249	86	10	by	by	ADP
gujaf-249	86	11	exploiting	exploit	VERB
gujaf-249	86	12	weaknesses	weakness	NOUN
gujaf-249	86	13	or	or	CCONJ
gujaf-249	86	14	grey	grey	ADJ
gujaf-249	86	15	areas	area	NOUN
gujaf-249	86	16	in	in	ADP
gujaf-249	86	17	tax	tax	NOUN
gujaf-249	86	18	laws	law	NOUN
gujaf-249	86	19	or	or	CCONJ
gujaf-249	86	20	regulations	regulation	NOUN
gujaf-249	86	21	.	.	PUNCT
gujaf-249	87	1	the	the	DET
gujaf-249	87	2	purpose	purpose	NOUN
gujaf-249	87	3	of	of	ADP
gujaf-249	87	4	these	these	DET
gujaf-249	87	5	actions	action	NOUN
gujaf-249	87	6	is	be	AUX
gujaf-249	87	7	to	to	PART
gujaf-249	87	8	reduce	reduce	VERB
gujaf-249	87	9	the	the	DET
gujaf-249	87	10	amount	amount	NOUN
gujaf-249	87	11	of	of	ADP
gujaf-249	87	12	tax	tax	NOUN
gujaf-249	87	13	payable	payable	ADJ
gujaf-249	87	14	(	(	PUNCT
gujaf-249	87	15	anwar	anwar	PROPN
gujaf-249	87	16	,	,	PUNCT
gujaf-249	87	17	2013:23	2013:23	NUM
gujaf-249	87	18	)	)	PUNCT
gujaf-249	87	19	.	.	PUNCT
gujaf-249	88	1	in	in	ADP
gujaf-249	88	2	2019	2019	NUM
gujaf-249	88	3	,	,	PUNCT
gujaf-249	88	4	pt	pt	PROPN
gujaf-249	88	5	adaro	adaro	NOUN
gujaf-249	88	6	energy	energy	NOUN
gujaf-249	88	7	tbk	tbk	NOUN
gujaf-249	88	8	(	(	PUNCT
gujaf-249	88	9	adro	adro	PROPN
gujaf-249	88	10	)	)	PUNCT
gujaf-249	88	11	was	be	AUX
gujaf-249	88	12	found	find	VERB
gujaf-249	88	13	to	to	PART
gujaf-249	88	14	have	have	AUX
gujaf-249	88	15	engaged	engage	VERB
gujaf-249	88	16	in	in	ADP
gujaf-249	88	17	transfer	transfer	NOUN
gujaf-249	88	18	pricing	pricing	NOUN
gujaf-249	88	19	practices	practice	NOUN
gujaf-249	88	20	.	.	PUNCT
gujaf-249	89	1	transfer	transfer	NOUN
gujaf-249	89	2	pricing	pricing	NOUN
gujaf-249	89	3	itself	itself	PRON
gujaf-249	89	4	is	be	AUX
gujaf-249	89	5	one	one	NUM
gujaf-249	89	6	of	of	ADP
gujaf-249	89	7	the	the	DET
gujaf-249	89	8	tax	tax	NOUN
gujaf-249	89	9	avoidance	avoidance	NOUN
gujaf-249	89	10	schemes	scheme	NOUN
gujaf-249	89	11	(	(	PUNCT
gujaf-249	89	12	darussalam	darussalam	PROPN
gujaf-249	89	13	&	&	CCONJ
gujaf-249	89	14	septriadi	septriadi	NOUN
gujaf-249	89	15	,	,	PUNCT
gujaf-249	89	16	2017:642	2017:642	NUM
gujaf-249	89	17	)	)	PUNCT
gujaf-249	89	18	.	.	PUNCT
gujaf-249	90	1	this	this	DET
gujaf-249	90	2	practice	practice	NOUN
gujaf-249	90	3	was	be	AUX
gujaf-249	90	4	identified	identify	VERB
gujaf-249	90	5	in	in	ADP
gujaf-249	90	6	the	the	DET
gujaf-249	90	7	financial	financial	ADJ
gujaf-249	90	8	reports	report	NOUN
gujaf-249	90	9	of	of	ADP
gujaf-249	90	10	pt	pt	NOUN
gujaf-249	90	11	adro	adro	NOUN
gujaf-249	90	12	,	,	PUNCT
gujaf-249	90	13	which	which	PRON
gujaf-249	90	14	mailto:novitadwidamayanti3@gmail.com	mailto:novitadwidamayanti3@gmail.com	PROPN
gujaf-249	90	15	doi	doi	NOUN
gujaf-249	90	16	:	:	PUNCT
gujaf-249	90	17	https://doi.org/10.57233/gujaf.v4i2.3	https://doi.org/10.57233/gujaf.v4i2.3	NOUN
gujaf-249	90	18	32	32	NUM
gujaf-249	90	19	revealed	reveal	VERB
gujaf-249	90	20	non	non	ADJ
gujaf-249	90	21	-	-	ADJ
gujaf-249	90	22	arm	arm	ADJ
gujaf-249	90	23	's	's	PART
gujaf-249	90	24	length	length	NOUN
gujaf-249	90	25	transactions	transaction	NOUN
gujaf-249	90	26	conducted	conduct	VERB
gujaf-249	90	27	between	between	ADP
gujaf-249	90	28	pt	pt	NOUN
gujaf-249	90	29	adro	adro	NOUN
gujaf-249	90	30	and	and	CCONJ
gujaf-249	90	31	coaltrade	coaltrade	PROPN
gujaf-249	90	32	services	service	NOUN
gujaf-249	90	33	international	international	PROPN
gujaf-249	90	34	pte	pte	PROPN
gujaf-249	90	35	ltd	ltd	PROPN
gujaf-249	90	36	.	.	PUNCT
gujaf-249	91	1	these	these	DET
gujaf-249	91	2	non	non	ADJ
gujaf-249	91	3	-	-	ADJ
gujaf-249	91	4	arm	arm	ADJ
gujaf-249	91	5	length	length	NOUN
gujaf-249	91	6	transactions	transaction	NOUN
gujaf-249	91	7	involved	involve	VERB
gujaf-249	91	8	the	the	DET
gujaf-249	91	9	setting	setting	NOUN
gujaf-249	91	10	of	of	ADP
gujaf-249	91	11	transfer	transfer	NOUN
gujaf-249	91	12	prices	price	NOUN
gujaf-249	91	13	that	that	PRON
gujaf-249	91	14	did	do	AUX
gujaf-249	91	15	not	not	PART
gujaf-249	91	16	align	align	VERB
gujaf-249	91	17	with	with	ADP
gujaf-249	91	18	global	global	ADJ
gujaf-249	91	19	coal	coal	NOUN
gujaf-249	91	20	prices	price	NOUN
gujaf-249	91	21	(	(	PUNCT
gujaf-249	91	22	dian	dian	PROPN
gujaf-249	91	23	&	&	CCONJ
gujaf-249	91	24	narsa	narsa	PROPN
gujaf-249	91	25	,	,	PUNCT
gujaf-249	91	26	2022	2022	NUM
gujaf-249	91	27	)	)	PUNCT
gujaf-249	91	28	.	.	PUNCT
gujaf-249	92	1	such	such	ADJ
gujaf-249	92	2	practices	practice	NOUN
gujaf-249	92	3	undoubtedly	undoubtedly	ADV
gujaf-249	92	4	reduce	reduce	VERB
gujaf-249	92	5	the	the	DET
gujaf-249	92	6	level	level	NOUN
gujaf-249	92	7	of	of	ADP
gujaf-249	92	8	tax	tax	NOUN
gujaf-249	92	9	revenue	revenue	NOUN
gujaf-249	92	10	for	for	ADP
gujaf-249	92	11	the	the	DET
gujaf-249	92	12	indonesian	indonesian	ADJ
gujaf-249	92	13	government	government	NOUN
gujaf-249	92	14	.	.	PUNCT
gujaf-249	93	1	based	base	VERB
gujaf-249	93	2	on	on	ADP
gujaf-249	93	3	this	this	PRON
gujaf-249	93	4	,	,	PUNCT
gujaf-249	93	5	studies	study	NOUN
gujaf-249	93	6	on	on	ADP
gujaf-249	93	7	the	the	DET
gujaf-249	93	8	factors	factor	NOUN
gujaf-249	93	9	that	that	PRON
gujaf-249	93	10	can	can	AUX
gujaf-249	93	11	motivate	motivate	VERB
gujaf-249	93	12	and	and	CCONJ
gujaf-249	93	13	reduce	reduce	VERB
gujaf-249	93	14	tax	tax	NOUN
gujaf-249	93	15	avoidance	avoidance	NOUN
gujaf-249	93	16	practices	practice	NOUN
gujaf-249	93	17	within	within	ADP
gujaf-249	93	18	companies	company	NOUN
gujaf-249	93	19	are	be	AUX
gujaf-249	93	20	necessary	necessary	ADJ
gujaf-249	93	21	to	to	PART
gujaf-249	93	22	maximize	maximize	VERB
gujaf-249	93	23	tax	tax	NOUN
gujaf-249	93	24	revenue	revenue	NOUN
gujaf-249	93	25	.	.	PUNCT
gujaf-249	94	1	political	political	ADJ
gujaf-249	94	2	connections	connection	NOUN
gujaf-249	94	3	are	be	AUX
gujaf-249	94	4	one	one	NUM
gujaf-249	94	5	of	of	ADP
gujaf-249	94	6	the	the	DET
gujaf-249	94	7	factors	factor	NOUN
gujaf-249	94	8	that	that	PRON
gujaf-249	94	9	can	can	AUX
gujaf-249	94	10	influence	influence	VERB
gujaf-249	94	11	the	the	DET
gujaf-249	94	12	level	level	NOUN
gujaf-249	94	13	of	of	ADP
gujaf-249	94	14	tax	tax	NOUN
gujaf-249	94	15	avoidance	avoidance	NOUN
gujaf-249	94	16	in	in	ADP
gujaf-249	94	17	companies	company	NOUN
gujaf-249	94	18	(	(	PUNCT
gujaf-249	94	19	kim	kim	PROPN
gujaf-249	94	20	&	&	CCONJ
gujaf-249	94	21	zhang	zhang	PROPN
gujaf-249	94	22	,	,	PUNCT
gujaf-249	94	23	2016	2016	NUM
gujaf-249	94	24	;	;	PUNCT
gujaf-249	94	25	alifa	alifa	PROPN
gujaf-249	94	26	et	et	PROPN
gujaf-249	94	27	al	al	PROPN
gujaf-249	94	28	.	.	PROPN
gujaf-249	94	29	,	,	PUNCT
gujaf-249	94	30	2018	2018	NUM
gujaf-249	94	31	;	;	PUNCT
gujaf-249	94	32	fajri	fajri	VERB
gujaf-249	94	33	,	,	PUNCT
gujaf-249	94	34	2019	2019	NUM
gujaf-249	94	35	;	;	PUNCT
gujaf-249	94	36	kim	kim	PROPN
gujaf-249	94	37	&	&	CCONJ
gujaf-249	94	38	lee	lee	PROPN
gujaf-249	94	39	,	,	PUNCT
gujaf-249	94	40	2021	2021	NUM
gujaf-249	94	41	;	;	PUNCT
gujaf-249	94	42	chen	chen	PROPN
gujaf-249	94	43	,	,	PUNCT
gujaf-249	94	44	2018	2018	NUM
gujaf-249	94	45	)	)	PUNCT
gujaf-249	94	46	.	.	PUNCT
gujaf-249	95	1	political	political	ADJ
gujaf-249	95	2	connections	connection	NOUN
gujaf-249	95	3	can	can	AUX
gujaf-249	95	4	be	be	AUX
gujaf-249	95	5	established	establish	VERB
gujaf-249	95	6	when	when	SCONJ
gujaf-249	95	7	business	business	NOUN
gujaf-249	95	8	owners	owner	NOUN
gujaf-249	95	9	have	have	VERB
gujaf-249	95	10	close	close	ADJ
gujaf-249	95	11	ties	tie	NOUN
gujaf-249	95	12	with	with	ADP
gujaf-249	95	13	government	government	NOUN
gujaf-249	95	14	officials	official	NOUN
gujaf-249	95	15	and	and	CCONJ
gujaf-249	95	16	political	political	ADJ
gujaf-249	95	17	parties	party	NOUN
gujaf-249	95	18	(	(	PUNCT
gujaf-249	95	19	kim	kim	PROPN
gujaf-249	95	20	&	&	CCONJ
gujaf-249	95	21	zhang	zhang	PROPN
gujaf-249	95	22	,	,	PUNCT
gujaf-249	95	23	2016	2016	NUM
gujaf-249	95	24	)	)	PUNCT
gujaf-249	95	25	.	.	PUNCT
gujaf-249	96	1	such	such	ADJ
gujaf-249	96	2	political	political	ADJ
gujaf-249	96	3	connections	connection	NOUN
gujaf-249	96	4	can	can	AUX
gujaf-249	96	5	protect	protect	VERB
gujaf-249	96	6	companies	company	NOUN
gujaf-249	96	7	from	from	ADP
gujaf-249	96	8	the	the	DET
gujaf-249	96	9	risk	risk	NOUN
gujaf-249	96	10	of	of	ADP
gujaf-249	96	11	detecting	detect	VERB
gujaf-249	96	12	aggressive	aggressive	ADJ
gujaf-249	96	13	tax	tax	NOUN
gujaf-249	96	14	actions	action	NOUN
gujaf-249	96	15	(	(	PUNCT
gujaf-249	96	16	kim	kim	PROPN
gujaf-249	96	17	&	&	CCONJ
gujaf-249	96	18	zhang	zhang	PROPN
gujaf-249	96	19	,	,	PUNCT
gujaf-249	96	20	2016	2016	NUM
gujaf-249	96	21	)	)	PUNCT
gujaf-249	96	22	.	.	PUNCT
gujaf-249	97	1	these	these	DET
gujaf-249	97	2	findings	finding	NOUN
gujaf-249	97	3	are	be	AUX
gujaf-249	97	4	supported	support	VERB
gujaf-249	97	5	by	by	ADP
gujaf-249	97	6	(	(	PUNCT
gujaf-249	97	7	alifa	alifa	PROPN
gujaf-249	97	8	et	et	PROPN
gujaf-249	97	9	al	al	PROPN
gujaf-249	97	10	.	.	PROPN
gujaf-249	97	11	2018	2018	NUM
gujaf-249	97	12	;	;	PUNCT
gujaf-249	97	13	fajri	fajri	VERB
gujaf-249	97	14	2019	2019	NUM
gujaf-249	97	15	;	;	PUNCT
gujaf-249	97	16	kim	kim	PROPN
gujaf-249	97	17	&	&	CCONJ
gujaf-249	97	18	lee	lee	PROPN
gujaf-249	97	19	,	,	PUNCT
gujaf-249	97	20	2021	2021	NUM
gujaf-249	97	21	)	)	PUNCT
gujaf-249	97	22	,	,	PUNCT
gujaf-249	97	23	who	who	PRON
gujaf-249	97	24	state	state	VERB
gujaf-249	97	25	that	that	SCONJ
gujaf-249	97	26	political	political	ADJ
gujaf-249	97	27	connections	connection	NOUN
gujaf-249	97	28	increase	increase	VERB
gujaf-249	97	29	the	the	DET
gujaf-249	97	30	likelihood	likelihood	NOUN
gujaf-249	97	31	of	of	ADP
gujaf-249	97	32	corporate	corporate	ADJ
gujaf-249	97	33	tax	tax	NOUN
gujaf-249	97	34	avoidance	avoidance	NOUN
gujaf-249	97	35	practices	practice	NOUN
gujaf-249	97	36	.	.	PUNCT
gujaf-249	98	1	however	however	ADV
gujaf-249	98	2	,	,	PUNCT
gujaf-249	98	3	these	these	DET
gujaf-249	98	4	findings	finding	NOUN
gujaf-249	98	5	contradict	contradict	VERB
gujaf-249	98	6	the	the	DET
gujaf-249	98	7	study	study	NOUN
gujaf-249	98	8	conducted	conduct	VERB
gujaf-249	98	9	by	by	ADP
gujaf-249	98	10	(	(	PUNCT
gujaf-249	98	11	chen	chen	PROPN
gujaf-249	98	12	,	,	PUNCT
gujaf-249	98	13	2018	2018	NUM
gujaf-249	98	14	)	)	PUNCT
gujaf-249	98	15	,	,	PUNCT
gujaf-249	98	16	who	who	PRON
gujaf-249	98	17	found	find	VERB
gujaf-249	98	18	that	that	SCONJ
gujaf-249	98	19	political	political	ADJ
gujaf-249	98	20	connections	connection	NOUN
gujaf-249	98	21	can	can	AUX
gujaf-249	98	22	weaken	weaken	VERB
gujaf-249	98	23	a	a	DET
gujaf-249	98	24	company	company	NOUN
gujaf-249	98	25	's	's	PART
gujaf-249	98	26	motivation	motivation	NOUN
gujaf-249	98	27	to	to	PART
gujaf-249	98	28	engage	engage	VERB
gujaf-249	98	29	in	in	ADP
gujaf-249	98	30	tax	tax	NOUN
gujaf-249	98	31	avoidance	avoidance	NOUN
gujaf-249	98	32	.	.	PUNCT
gujaf-249	99	1	meanwhile	meanwhile	ADV
gujaf-249	99	2	,	,	PUNCT
gujaf-249	99	3	(	(	PUNCT
gujaf-249	99	4	wicaksono	wicaksono	NOUN
gujaf-249	99	5	,	,	PUNCT
gujaf-249	99	6	2017	2017	NUM
gujaf-249	99	7	;	;	PUNCT
gujaf-249	99	8	lestari	lestari	PROPN
gujaf-249	99	9	et	et	PROPN
gujaf-249	99	10	al	al	PROPN
gujaf-249	99	11	.	.	PROPN
gujaf-249	99	12	,	,	PUNCT
gujaf-249	99	13	2019	2019	NUM
gujaf-249	99	14	;	;	PUNCT
gujaf-249	99	15	solikin	solikin	PROPN
gujaf-249	99	16	&	&	CCONJ
gujaf-249	99	17	slamet	slamet	PROPN
gujaf-249	99	18	,	,	PUNCT
gujaf-249	99	19	2022	2022	NUM
gujaf-249	99	20	)	)	PUNCT
gujaf-249	99	21	suggest	suggest	VERB
gujaf-249	99	22	that	that	SCONJ
gujaf-249	99	23	political	political	ADJ
gujaf-249	99	24	connections	connection	NOUN
gujaf-249	99	25	have	have	VERB
gujaf-249	99	26	no	no	DET
gujaf-249	99	27	significant	significant	ADJ
gujaf-249	99	28	impact	impact	NOUN
gujaf-249	99	29	on	on	ADP
gujaf-249	99	30	tax	tax	NOUN
gujaf-249	99	31	avoidance	avoidance	NOUN
gujaf-249	99	32	.	.	PUNCT
gujaf-249	100	1	in	in	ADP
gujaf-249	100	2	addition	addition	NOUN
gujaf-249	100	3	to	to	ADP
gujaf-249	100	4	political	political	ADJ
gujaf-249	100	5	connections	connection	NOUN
gujaf-249	100	6	,	,	PUNCT
gujaf-249	100	7	audit	audit	NOUN
gujaf-249	100	8	fees	fee	NOUN
gujaf-249	100	9	can	can	AUX
gujaf-249	100	10	also	also	ADV
gujaf-249	100	11	influence	influence	VERB
gujaf-249	100	12	tax	tax	NOUN
gujaf-249	100	13	avoidance	avoidance	NOUN
gujaf-249	100	14	actions	action	NOUN
gujaf-249	100	15	(	(	PUNCT
gujaf-249	100	16	hu	hu	PROPN
gujaf-249	100	17	,	,	PUNCT
gujaf-249	100	18	2018	2018	NUM
gujaf-249	100	19	;	;	PUNCT
gujaf-249	100	20	salehi	salehi	NOUN
gujaf-249	100	21	et	et	PROPN
gujaf-249	100	22	al	al	PROPN
gujaf-249	100	23	.	.	PROPN
gujaf-249	100	24	,	,	PUNCT
gujaf-249	100	25	2020	2020	NUM
gujaf-249	100	26	;	;	PUNCT
gujaf-249	100	27	assidi	assidi	VERB
gujaf-249	100	28	&	&	CCONJ
gujaf-249	100	29	hussainey	hussainey	NOUN
gujaf-249	100	30	,	,	PUNCT
gujaf-249	100	31	2021	2021	NUM
gujaf-249	100	32	;	;	PUNCT
gujaf-249	100	33	ghifary	ghifary	PROPN
gujaf-249	100	34	et	et	PROPN
gujaf-249	100	35	al	al	PROPN
gujaf-249	100	36	.	.	PROPN
gujaf-249	100	37	,	,	PUNCT
gujaf-249	100	38	2022	2022	NUM
gujaf-249	100	39	)	)	PUNCT
gujaf-249	100	40	;	;	PUNCT
gujaf-249	100	41	suyadnya&supadmi	suyadnya&supadmi	PROPN
gujaf-249	100	42	,	,	PUNCT
gujaf-249	100	43	2017	2017	NUM
gujaf-249	100	44	)	)	PUNCT
gujaf-249	100	45	.	.	PUNCT
gujaf-249	101	1	audit	audit	NOUN
gujaf-249	101	2	fees	fee	NOUN
gujaf-249	101	3	can	can	AUX
gujaf-249	101	4	be	be	AUX
gujaf-249	101	5	defined	define	VERB
gujaf-249	101	6	as	as	ADP
gujaf-249	101	7	the	the	DET
gujaf-249	101	8	amount	amount	NOUN
gujaf-249	101	9	paid	pay	VERB
gujaf-249	101	10	to	to	ADP
gujaf-249	101	11	external	external	ADJ
gujaf-249	101	12	auditors	auditor	NOUN
gujaf-249	101	13	by	by	ADP
gujaf-249	101	14	client	client	NOUN
gujaf-249	101	15	companies	company	NOUN
gujaf-249	101	16	for	for	ADP
gujaf-249	101	17	the	the	DET
gujaf-249	101	18	services	service	NOUN
gujaf-249	101	19	provided	provide	VERB
gujaf-249	101	20	(	(	PUNCT
gujaf-249	101	21	suwarno	suwarno	NOUN
gujaf-249	101	22	et	et	PROPN
gujaf-249	101	23	al	al	PROPN
gujaf-249	101	24	.	.	PROPN
gujaf-249	101	25	,	,	PUNCT
gujaf-249	101	26	2020	2020	NUM
gujaf-249	101	27	)	)	PUNCT
gujaf-249	101	28	.	.	PUNCT
gujaf-249	102	1	(	(	PUNCT
gujaf-249	102	2	salehi	salehi	NOUN
gujaf-249	102	3	et	et	PROPN
gujaf-249	102	4	al	al	PROPN
gujaf-249	102	5	.	.	PROPN
gujaf-249	102	6	,	,	PUNCT
gujaf-249	102	7	2020	2020	NUM
gujaf-249	102	8	)	)	PUNCT
gujaf-249	102	9	found	find	VERB
gujaf-249	102	10	that	that	SCONJ
gujaf-249	102	11	audit	audit	NOUN
gujaf-249	102	12	fees	fee	NOUN
gujaf-249	102	13	have	have	VERB
gujaf-249	102	14	a	a	DET
gujaf-249	102	15	positive	positive	ADJ
gujaf-249	102	16	impact	impact	NOUN
gujaf-249	102	17	on	on	ADP
gujaf-249	102	18	corporate	corporate	ADJ
gujaf-249	102	19	tax	tax	NOUN
gujaf-249	102	20	avoidance	avoidance	NOUN
gujaf-249	102	21	.	.	PUNCT
gujaf-249	103	1	therefore	therefore	ADV
gujaf-249	103	2	,	,	PUNCT
gujaf-249	103	3	higher	high	ADJ
gujaf-249	103	4	audit	audit	NOUN
gujaf-249	103	5	fees	fee	NOUN
gujaf-249	103	6	can	can	AUX
gujaf-249	103	7	be	be	AUX
gujaf-249	103	8	an	an	DET
gujaf-249	103	9	indication	indication	NOUN
gujaf-249	103	10	of	of	ADP
gujaf-249	103	11	tax	tax	NOUN
gujaf-249	103	12	avoidance	avoidance	NOUN
gujaf-249	103	13	practices	practice	NOUN
gujaf-249	103	14	conducted	conduct	VERB
gujaf-249	103	15	by	by	ADP
gujaf-249	103	16	companies	company	NOUN
gujaf-249	103	17	.	.	PUNCT
gujaf-249	104	1	this	this	DET
gujaf-249	104	2	finding	finding	NOUN
gujaf-249	104	3	is	be	AUX
gujaf-249	104	4	supported	support	VERB
gujaf-249	104	5	by	by	ADP
gujaf-249	104	6	(	(	PUNCT
gujaf-249	104	7	assidi	assidi	ADJ
gujaf-249	104	8	&	&	CCONJ
gujaf-249	104	9	hussainey	hussainey	NOUN
gujaf-249	104	10	,	,	PUNCT
gujaf-249	104	11	2021	2021	NUM
gujaf-249	104	12	)	)	PUNCT
gujaf-249	104	13	and	and	CCONJ
gujaf-249	104	14	(	(	PUNCT
gujaf-249	104	15	ghifary	ghifary	PROPN
gujaf-249	104	16	et	et	PROPN
gujaf-249	104	17	al	al	PROPN
gujaf-249	104	18	.	.	PROPN
gujaf-249	104	19	,	,	PUNCT
gujaf-249	104	20	2022	2022	NUM
gujaf-249	104	21	)	)	PUNCT
gujaf-249	104	22	.	.	PUNCT
gujaf-249	105	1	however	however	ADV
gujaf-249	105	2	,	,	PUNCT
gujaf-249	105	3	(	(	PUNCT
gujaf-249	105	4	suyadnya&supadmi	suyadnya&supadmi	PROPN
gujaf-249	105	5	,	,	PUNCT
gujaf-249	105	6	2017	2017	NUM
gujaf-249	105	7	)	)	PUNCT
gujaf-249	105	8	found	find	VERB
gujaf-249	105	9	that	that	SCONJ
gujaf-249	105	10	audit	audit	NOUN
gujaf-249	105	11	fees	fee	NOUN
gujaf-249	105	12	can	can	AUX
gujaf-249	105	13	reduce	reduce	VERB
gujaf-249	105	14	tax	tax	NOUN
gujaf-249	105	15	avoidance	avoidance	NOUN
gujaf-249	105	16	practices	practice	NOUN
gujaf-249	105	17	.	.	PUNCT
gujaf-249	106	1	on	on	ADP
gujaf-249	106	2	the	the	DET
gujaf-249	106	3	other	other	ADJ
gujaf-249	106	4	hand	hand	NOUN
gujaf-249	106	5	,	,	PUNCT
gujaf-249	106	6	(	(	PUNCT
gujaf-249	106	7	kraft	kraft	NOUN
gujaf-249	106	8	&	&	CCONJ
gujaf-249	106	9	lopatta	lopatta	NOUN
gujaf-249	106	10	,	,	PUNCT
gujaf-249	106	11	2016	2016	NUM
gujaf-249	106	12	)	)	PUNCT
gujaf-249	106	13	and	and	CCONJ
gujaf-249	106	14	(	(	PUNCT
gujaf-249	106	15	supriyanto	supriyanto	PROPN
gujaf-249	106	16	&	&	CCONJ
gujaf-249	106	17	christina	christina	PROPN
gujaf-249	106	18	,	,	PUNCT
gujaf-249	106	19	2021	2021	NUM
gujaf-249	106	20	)	)	PUNCT
gujaf-249	106	21	state	state	NOUN
gujaf-249	106	22	that	that	PRON
gujaf-249	106	23	audit	audit	NOUN
gujaf-249	106	24	fees	fee	NOUN
gujaf-249	106	25	have	have	VERB
gujaf-249	106	26	no	no	DET
gujaf-249	106	27	significant	significant	ADJ
gujaf-249	106	28	impact	impact	NOUN
gujaf-249	106	29	on	on	ADP
gujaf-249	106	30	tax	tax	NOUN
gujaf-249	106	31	avoidance	avoidance	NOUN
gujaf-249	106	32	.	.	PUNCT
gujaf-249	107	1	researchers	researcher	NOUN
gujaf-249	107	2	have	have	AUX
gujaf-249	107	3	discovered	discover	VERB
gujaf-249	107	4	inconsistencies	inconsistency	NOUN
gujaf-249	107	5	in	in	ADP
gujaf-249	107	6	the	the	DET
gujaf-249	107	7	results	result	NOUN
gujaf-249	107	8	of	of	ADP
gujaf-249	107	9	previous	previous	ADJ
gujaf-249	107	10	studies	study	NOUN
gujaf-249	107	11	,	,	PUNCT
gujaf-249	107	12	as	as	ADV
gujaf-249	107	13	well	well	ADV
gujaf-249	107	14	as	as	ADP
gujaf-249	107	15	identified	identify	VERB
gujaf-249	107	16	a	a	DET
gujaf-249	107	17	research	research	NOUN
gujaf-249	107	18	gap	gap	NOUN
gujaf-249	107	19	,	,	PUNCT
gujaf-249	107	20	which	which	PRON
gujaf-249	107	21	suggests	suggest	VERB
gujaf-249	107	22	that	that	SCONJ
gujaf-249	107	23	there	there	PRON
gujaf-249	107	24	may	may	AUX
gujaf-249	107	25	be	be	AUX
gujaf-249	107	26	other	other	ADJ
gujaf-249	107	27	factors	factor	NOUN
gujaf-249	107	28	that	that	PRON
gujaf-249	107	29	can	can	AUX
gujaf-249	107	30	strengthen	strengthen	VERB
gujaf-249	107	31	or	or	CCONJ
gujaf-249	107	32	weaken	weaken	VERB
gujaf-249	107	33	the	the	DET
gujaf-249	107	34	relationship	relationship	NOUN
gujaf-249	107	35	between	between	ADP
gujaf-249	107	36	political	political	ADJ
gujaf-249	107	37	connections	connection	NOUN
gujaf-249	107	38	,	,	PUNCT
gujaf-249	107	39	audit	audit	NOUN
gujaf-249	107	40	fees	fee	NOUN
gujaf-249	107	41	,	,	PUNCT
gujaf-249	107	42	and	and	CCONJ
gujaf-249	107	43	tax	tax	NOUN
gujaf-249	107	44	avoidance	avoidance	NOUN
gujaf-249	107	45	practices	practice	NOUN
gujaf-249	107	46	.	.	PUNCT
gujaf-249	108	1	in	in	ADP
gujaf-249	108	2	this	this	DET
gujaf-249	108	3	regard	regard	NOUN
gujaf-249	108	4	,	,	PUNCT
gujaf-249	108	5	researchers	researcher	NOUN
gujaf-249	108	6	assume	assume	VERB
gujaf-249	108	7	that	that	SCONJ
gujaf-249	108	8	the	the	DET
gujaf-249	108	9	quality	quality	NOUN
gujaf-249	108	10	of	of	ADP
gujaf-249	108	11	audit	audit	NOUN
gujaf-249	108	12	can	can	AUX
gujaf-249	108	13	act	act	VERB
gujaf-249	108	14	as	as	ADP
gujaf-249	108	15	a	a	DET
gujaf-249	108	16	moderating	moderate	VERB
gujaf-249	108	17	variable	variable	NOUN
gujaf-249	108	18	.	.	PUNCT
gujaf-249	109	1	(	(	PUNCT
gujaf-249	109	2	langli	langli	PROPN
gujaf-249	109	3	&	&	CCONJ
gujaf-249	109	4	willekens	willeken	NOUN
gujaf-249	109	5	,	,	PUNCT
gujaf-249	109	6	2017	2017	NUM
gujaf-249	109	7	)	)	PUNCT
gujaf-249	109	8	stated	state	VERB
gujaf-249	109	9	that	that	SCONJ
gujaf-249	109	10	33	33	NUM
gujaf-249	109	11	audit	audit	NOUN
gujaf-249	109	12	quality	quality	NOUN
gujaf-249	109	13	can	can	AUX
gujaf-249	109	14	strengthen	strengthen	VERB
gujaf-249	109	15	a	a	DET
gujaf-249	109	16	company	company	NOUN
gujaf-249	109	17	's	's	PART
gujaf-249	109	18	motivation	motivation	NOUN
gujaf-249	109	19	to	to	PART
gujaf-249	109	20	engage	engage	VERB
gujaf-249	109	21	in	in	ADP
gujaf-249	109	22	tax	tax	NOUN
gujaf-249	109	23	avoidance	avoidance	NOUN
gujaf-249	109	24	.	.	PUNCT
gujaf-249	110	1	this	this	PRON
gujaf-249	110	2	is	be	AUX
gujaf-249	110	3	because	because	SCONJ
gujaf-249	110	4	their	their	PRON
gujaf-249	110	5	research	research	NOUN
gujaf-249	110	6	found	find	VERB
gujaf-249	110	7	that	that	SCONJ
gujaf-249	110	8	when	when	SCONJ
gujaf-249	110	9	companies	company	NOUN
gujaf-249	110	10	employ	employ	VERB
gujaf-249	110	11	high	high	ADJ
gujaf-249	110	12	-	-	PUNCT
gujaf-249	110	13	quality	quality	NOUN
gujaf-249	110	14	auditors	auditor	NOUN
gujaf-249	110	15	,	,	PUNCT
gujaf-249	110	16	management	management	NOUN
gujaf-249	110	17	and	and	CCONJ
gujaf-249	110	18	majority	majority	NOUN
gujaf-249	110	19	shareholders	shareholder	NOUN
gujaf-249	110	20	are	be	AUX
gujaf-249	110	21	less	less	ADV
gujaf-249	110	22	likely	likely	ADJ
gujaf-249	110	23	to	to	PART
gujaf-249	110	24	refrain	refrain	VERB
gujaf-249	110	25	from	from	ADP
gujaf-249	110	26	participating	participate	VERB
gujaf-249	110	27	in	in	ADP
gujaf-249	110	28	tax	tax	NOUN
gujaf-249	110	29	avoidance	avoidance	NOUN
gujaf-249	110	30	aimed	aim	VERB
gujaf-249	110	31	at	at	ADP
gujaf-249	110	32	maximizing	maximize	VERB
gujaf-249	110	33	value	value	NOUN
gujaf-249	110	34	.	.	PUNCT
gujaf-249	111	1	this	this	PRON
gujaf-249	111	2	is	be	AUX
gujaf-249	111	3	because	because	SCONJ
gujaf-249	111	4	agency	agency	NOUN
gujaf-249	111	5	costs	cost	NOUN
gujaf-249	111	6	that	that	PRON
gujaf-249	111	7	may	may	AUX
gujaf-249	111	8	be	be	AUX
gujaf-249	111	9	a	a	DET
gujaf-249	111	10	concern	concern	NOUN
gujaf-249	111	11	within	within	ADP
gujaf-249	111	12	the	the	DET
gujaf-249	111	13	company	company	NOUN
gujaf-249	111	14	can	can	AUX
gujaf-249	111	15	be	be	AUX
gujaf-249	111	16	reduced	reduce	VERB
gujaf-249	111	17	with	with	ADP
gujaf-249	111	18	the	the	DET
gujaf-249	111	19	presence	presence	NOUN
gujaf-249	111	20	of	of	ADP
gujaf-249	111	21	an	an	DET
gujaf-249	111	22	external	external	ADJ
gujaf-249	111	23	auditor	auditor	NOUN
gujaf-249	111	24	.	.	PUNCT
gujaf-249	112	1	the	the	DET
gujaf-249	112	2	findings	finding	NOUN
gujaf-249	112	3	of	of	ADP
gujaf-249	112	4	this	this	DET
gujaf-249	112	5	study	study	NOUN
gujaf-249	112	6	are	be	AUX
gujaf-249	112	7	supported	support	VERB
gujaf-249	112	8	by	by	ADP
gujaf-249	112	9	(	(	PUNCT
gujaf-249	112	10	al	al	PROPN
gujaf-249	112	11	-	-	PUNCT
gujaf-249	112	12	rashdan	rashdan	NOUN
gujaf-249	112	13	,	,	PUNCT
gujaf-249	112	14	2022	2022	NUM
gujaf-249	112	15	)	)	PUNCT
gujaf-249	112	16	,	,	PUNCT
gujaf-249	112	17	who	who	PRON
gujaf-249	112	18	also	also	ADV
gujaf-249	112	19	found	find	VERB
gujaf-249	112	20	that	that	SCONJ
gujaf-249	112	21	audit	audit	NOUN
gujaf-249	112	22	quality	quality	NOUN
gujaf-249	112	23	can	can	AUX
gujaf-249	112	24	reinforce	reinforce	VERB
gujaf-249	112	25	a	a	DET
gujaf-249	112	26	company	company	NOUN
gujaf-249	112	27	's	's	PART
gujaf-249	112	28	motivation	motivation	NOUN
gujaf-249	112	29	to	to	PART
gujaf-249	112	30	engage	engage	VERB
gujaf-249	112	31	in	in	ADP
gujaf-249	112	32	tax	tax	NOUN
gujaf-249	112	33	avoidance	avoidance	NOUN
gujaf-249	112	34	.	.	PUNCT
gujaf-249	113	1	however	however	ADV
gujaf-249	113	2	,	,	PUNCT
gujaf-249	113	3	(	(	PUNCT
gujaf-249	113	4	gaaya	gaaya	NOUN
gujaf-249	113	5	et	et	PROPN
gujaf-249	113	6	al	al	PROPN
gujaf-249	113	7	.	.	PROPN
gujaf-249	113	8	,	,	PUNCT
gujaf-249	113	9	2017	2017	NUM
gujaf-249	113	10	)	)	PUNCT
gujaf-249	113	11	asserted	assert	VERB
gujaf-249	113	12	that	that	SCONJ
gujaf-249	113	13	high	high	ADJ
gujaf-249	113	14	audit	audit	NOUN
gujaf-249	113	15	quality	quality	NOUN
gujaf-249	113	16	can	can	AUX
gujaf-249	113	17	weaken	weaken	VERB
gujaf-249	113	18	corporate	corporate	ADJ
gujaf-249	113	19	tax	tax	NOUN
gujaf-249	113	20	avoidance	avoidance	NOUN
gujaf-249	113	21	practices	practice	NOUN
gujaf-249	113	22	in	in	ADP
gujaf-249	113	23	family	family	NOUN
gujaf-249	113	24	firms	firm	NOUN
gujaf-249	113	25	.	.	PUNCT
gujaf-249	114	1	thus	thus	ADV
gujaf-249	114	2	,	,	PUNCT
gujaf-249	114	3	the	the	DET
gujaf-249	114	4	presence	presence	NOUN
gujaf-249	114	5	of	of	ADP
gujaf-249	114	6	high	high	ADJ
gujaf-249	114	7	audit	audit	NOUN
gujaf-249	114	8	quality	quality	NOUN
gujaf-249	114	9	in	in	ADP
gujaf-249	114	10	a	a	DET
gujaf-249	114	11	company	company	NOUN
gujaf-249	114	12	can	can	AUX
gujaf-249	114	13	reduce	reduce	VERB
gujaf-249	114	14	the	the	DET
gujaf-249	114	15	tendency	tendency	NOUN
gujaf-249	114	16	for	for	ADP
gujaf-249	114	17	tax	tax	NOUN
gujaf-249	114	18	avoidance	avoidance	NOUN
gujaf-249	114	19	actions	action	NOUN
gujaf-249	114	20	.	.	PUNCT
gujaf-249	115	1	this	this	DET
gujaf-249	115	2	conclusion	conclusion	NOUN
gujaf-249	115	3	is	be	AUX
gujaf-249	115	4	supported	support	VERB
gujaf-249	115	5	by	by	ADP
gujaf-249	115	6	the	the	DET
gujaf-249	115	7	studies	study	NOUN
gujaf-249	115	8	of	of	ADP
gujaf-249	115	9	(	(	PUNCT
gujaf-249	115	10	jihene	jihene	PROPN
gujaf-249	115	11	&	&	CCONJ
gujaf-249	115	12	moez	moez	PROPN
gujaf-249	115	13	,	,	PUNCT
gujaf-249	115	14	2019	2019	NUM
gujaf-249	115	15	)	)	PUNCT
gujaf-249	115	16	and	and	CCONJ
gujaf-249	115	17	(	(	PUNCT
gujaf-249	115	18	hidayat	hidayat	PROPN
gujaf-249	115	19	,	,	PUNCT
gujaf-249	115	20	2022	2022	NUM
gujaf-249	115	21	)	)	PUNCT
gujaf-249	115	22	,	,	PUNCT
gujaf-249	115	23	both	both	PRON
gujaf-249	115	24	of	of	ADP
gujaf-249	115	25	which	which	PRON
gujaf-249	115	26	also	also	ADV
gujaf-249	115	27	found	find	VERB
gujaf-249	115	28	that	that	SCONJ
gujaf-249	115	29	audit	audit	NOUN
gujaf-249	115	30	quality	quality	NOUN
gujaf-249	115	31	can	can	AUX
gujaf-249	115	32	weaken	weaken	VERB
gujaf-249	115	33	corporate	corporate	ADJ
gujaf-249	115	34	motivation	motivation	NOUN
gujaf-249	115	35	to	to	PART
gujaf-249	115	36	avoid	avoid	VERB
gujaf-249	115	37	taxes	taxis	NOUN
gujaf-249	115	38	.	.	PUNCT
gujaf-249	116	1	this	this	DET
gujaf-249	116	2	study	study	NOUN
gujaf-249	116	3	differs	differ	VERB
gujaf-249	116	4	from	from	ADP
gujaf-249	116	5	previous	previous	ADJ
gujaf-249	116	6	research	research	NOUN
gujaf-249	116	7	conducted	conduct	VERB
gujaf-249	116	8	by	by	ADP
gujaf-249	116	9	(	(	PUNCT
gujaf-249	116	10	salehi	salehi	X
gujaf-249	116	11	et	et	PROPN
gujaf-249	116	12	al	al	PROPN
gujaf-249	116	13	.	.	PROPN
gujaf-249	116	14	,	,	PUNCT
gujaf-249	116	15	2020	2020	NUM
gujaf-249	116	16	)	)	PUNCT
gujaf-249	116	17	and	and	CCONJ
gujaf-249	116	18	(	(	PUNCT
gujaf-249	116	19	fajri	fajri	VERB
gujaf-249	116	20	,	,	PUNCT
gujaf-249	116	21	2019	2019	NUM
gujaf-249	116	22	)	)	PUNCT
gujaf-249	116	23	in	in	ADP
gujaf-249	116	24	the	the	DET
gujaf-249	116	25	following	following	ADJ
gujaf-249	116	26	ways	way	NOUN
gujaf-249	116	27	:	:	PUNCT
gujaf-249	116	28	(	(	PUNCT
gujaf-249	116	29	i	i	NOUN
gujaf-249	116	30	)	)	PUNCT
gujaf-249	116	31	,	,	PUNCT
gujaf-249	116	32	unlike	unlike	ADP
gujaf-249	116	33	those	those	DET
gujaf-249	116	34	studies	study	NOUN
gujaf-249	116	35	,	,	PUNCT
gujaf-249	116	36	this	this	DET
gujaf-249	116	37	research	research	NOUN
gujaf-249	116	38	incorporates	incorporate	VERB
gujaf-249	116	39	a	a	DET
gujaf-249	116	40	novel	novel	ADJ
gujaf-249	116	41	measurement	measurement	NOUN
gujaf-249	116	42	approach	approach	NOUN
gujaf-249	116	43	for	for	ADP
gujaf-249	116	44	tax	tax	NOUN
gujaf-249	116	45	avoidance	avoidance	NOUN
gujaf-249	116	46	known	know	VERB
gujaf-249	116	47	as	as	ADP
gujaf-249	116	48	diff	diff	NOUN
gujaf-249	116	49	(	(	PUNCT
gujaf-249	116	50	stretr	stretr	PROPN
gujaf-249	116	51	)	)	PUNCT
gujaf-249	116	52	.	.	PUNCT
gujaf-249	117	1	this	this	DET
gujaf-249	117	2	measurement	measurement	NOUN
gujaf-249	117	3	method	method	NOUN
gujaf-249	117	4	was	be	AUX
gujaf-249	117	5	developed	develop	VERB
gujaf-249	117	6	by	by	ADP
gujaf-249	117	7	(	(	PUNCT
gujaf-249	117	8	thomsen	thomsen	PROPN
gujaf-249	117	9	and	and	CCONJ
gujaf-249	117	10	watrin	watrin	NOUN
gujaf-249	117	11	,	,	PUNCT
gujaf-249	117	12	2018	2018	NUM
gujaf-249	117	13	)	)	PUNCT
gujaf-249	117	14	and	and	CCONJ
gujaf-249	117	15	offers	offer	VERB
gujaf-249	117	16	a	a	DET
gujaf-249	117	17	distinct	distinct	ADJ
gujaf-249	117	18	perspective	perspective	NOUN
gujaf-249	117	19	on	on	ADP
gujaf-249	117	20	evaluating	evaluate	VERB
gujaf-249	117	21	tax	tax	NOUN
gujaf-249	117	22	avoidance	avoidance	NOUN
gujaf-249	117	23	.	.	PUNCT
gujaf-249	118	1	additionally	additionally	ADV
gujaf-249	118	2	,	,	PUNCT
gujaf-249	118	3	it	it	PRON
gujaf-249	118	4	includes	include	VERB
gujaf-249	118	5	further	further	ADJ
gujaf-249	118	6	analysis	analysis	NOUN
gujaf-249	118	7	by	by	ADP
gujaf-249	118	8	conducting	conduct	VERB
gujaf-249	118	9	robustness	robustness	NOUN
gujaf-249	118	10	tests.(ii	tests.(ii	NOUN
gujaf-249	118	11	)	)	PUNCT
gujaf-249	118	12	the	the	DET
gujaf-249	118	13	previous	previous	ADJ
gujaf-249	118	14	research	research	NOUN
gujaf-249	118	15	by	by	ADP
gujaf-249	118	16	(	(	PUNCT
gujaf-249	118	17	salehi	salehi	X
gujaf-249	118	18	et	et	PROPN
gujaf-249	118	19	al	al	PROPN
gujaf-249	118	20	.	.	PROPN
gujaf-249	118	21	,	,	PUNCT
gujaf-249	118	22	2020	2020	NUM
gujaf-249	118	23	)	)	PUNCT
gujaf-249	118	24	focused	focus	VERB
gujaf-249	118	25	on	on	ADP
gujaf-249	118	26	companies	company	NOUN
gujaf-249	118	27	listed	list	VERB
gujaf-249	118	28	on	on	ADP
gujaf-249	118	29	the	the	DET
gujaf-249	118	30	tehran	tehran	PROPN
gujaf-249	118	31	stock	stock	PROPN
gujaf-249	118	32	exchange	exchange	PROPN
gujaf-249	118	33	in	in	ADP
gujaf-249	118	34	iran	iran	PROPN
gujaf-249	118	35	,	,	PUNCT
gujaf-249	118	36	whereas	whereas	SCONJ
gujaf-249	118	37	this	this	DET
gujaf-249	118	38	study	study	NOUN
gujaf-249	118	39	is	be	AUX
gujaf-249	118	40	conducted	conduct	VERB
gujaf-249	118	41	in	in	ADP
gujaf-249	118	42	the	the	DET
gujaf-249	118	43	context	context	NOUN
gujaf-249	118	44	of	of	ADP
gujaf-249	118	45	the	the	DET
gujaf-249	118	46	indonesia	indonesia	PROPN
gujaf-249	118	47	stock	stock	PROPN
gujaf-249	118	48	exchange.(iii	exchange.(iii	PROPN
gujaf-249	118	49	)	)	PUNCT
gujaf-249	118	50	there	there	PRON
gujaf-249	118	51	are	be	VERB
gujaf-249	118	52	inconsistencies	inconsistency	NOUN
gujaf-249	118	53	in	in	ADP
gujaf-249	118	54	the	the	DET
gujaf-249	118	55	results	result	NOUN
gujaf-249	118	56	of	of	ADP
gujaf-249	118	57	previous	previous	ADJ
gujaf-249	118	58	studies	study	NOUN
gujaf-249	118	59	regarding	regard	VERB
gujaf-249	118	60	the	the	DET
gujaf-249	118	61	impact	impact	NOUN
gujaf-249	118	62	of	of	ADP
gujaf-249	118	63	political	political	ADJ
gujaf-249	118	64	connections	connection	NOUN
gujaf-249	118	65	and	and	CCONJ
gujaf-249	118	66	audit	audit	NOUN
gujaf-249	118	67	fees	fee	NOUN
gujaf-249	118	68	on	on	ADP
gujaf-249	118	69	tax	tax	NOUN
gujaf-249	118	70	avoidance	avoidance	NOUN
gujaf-249	118	71	practices	practice	NOUN
gujaf-249	118	72	in	in	ADP
gujaf-249	118	73	corporations	corporation	NOUN
gujaf-249	118	74	.	.	PUNCT
gujaf-249	119	1	to	to	PART
gujaf-249	119	2	address	address	VERB
gujaf-249	119	3	this	this	DET
gujaf-249	119	4	aspect	aspect	NOUN
gujaf-249	119	5	,	,	PUNCT
gujaf-249	119	6	the	the	DET
gujaf-249	119	7	researchers	researcher	NOUN
gujaf-249	119	8	in	in	ADP
gujaf-249	119	9	this	this	DET
gujaf-249	119	10	study	study	NOUN
gujaf-249	119	11	introduce	introduce	VERB
gujaf-249	119	12	a	a	DET
gujaf-249	119	13	moderating	moderate	VERB
gujaf-249	119	14	variable	variable	NOUN
gujaf-249	119	15	,	,	PUNCT
gujaf-249	119	16	namely	namely	ADV
gujaf-249	119	17	audit	audit	NOUN
gujaf-249	119	18	quality	quality	NOUN
gujaf-249	119	19	,	,	PUNCT
gujaf-249	119	20	with	with	ADP
gujaf-249	119	21	the	the	DET
gujaf-249	119	22	aim	aim	NOUN
gujaf-249	119	23	of	of	ADP
gujaf-249	119	24	reinforcing	reinforce	VERB
gujaf-249	119	25	the	the	DET
gujaf-249	119	26	relationship	relationship	NOUN
gujaf-249	119	27	between	between	ADP
gujaf-249	119	28	political	political	ADJ
gujaf-249	119	29	connections	connection	NOUN
gujaf-249	119	30	,	,	PUNCT
gujaf-249	119	31	audit	audit	NOUN
gujaf-249	119	32	fees	fee	NOUN
gujaf-249	119	33	,	,	PUNCT
gujaf-249	119	34	and	and	CCONJ
gujaf-249	119	35	tax	tax	NOUN
gujaf-249	119	36	avoidance	avoidance	NOUN
gujaf-249	119	37	.	.	PUNCT
gujaf-249	120	1	by	by	ADP
gujaf-249	120	2	incorporating	incorporate	VERB
gujaf-249	120	3	audit	audit	NOUN
gujaf-249	120	4	quality	quality	NOUN
gujaf-249	120	5	as	as	ADP
gujaf-249	120	6	a	a	DET
gujaf-249	120	7	moderating	moderating	NOUN
gujaf-249	120	8	factor	factor	NOUN
gujaf-249	120	9	,	,	PUNCT
gujaf-249	120	10	the	the	DET
gujaf-249	120	11	researchers	researcher	NOUN
gujaf-249	120	12	seek	seek	VERB
gujaf-249	120	13	to	to	PART
gujaf-249	120	14	examine	examine	VERB
gujaf-249	120	15	how	how	SCONJ
gujaf-249	120	16	the	the	DET
gujaf-249	120	17	quality	quality	NOUN
gujaf-249	120	18	of	of	ADP
gujaf-249	120	19	audits	audits	NOUN
gujaf-249	120	20	can	can	AUX
gujaf-249	120	21	potentially	potentially	ADV
gujaf-249	120	22	influence	influence	VERB
gujaf-249	120	23	the	the	DET
gujaf-249	120	24	effects	effect	NOUN
gujaf-249	120	25	of	of	ADP
gujaf-249	120	26	political	political	ADJ
gujaf-249	120	27	connections	connection	NOUN
gujaf-249	120	28	and	and	CCONJ
gujaf-249	120	29	audit	audit	NOUN
gujaf-249	120	30	fees	fee	NOUN
gujaf-249	120	31	on	on	ADP
gujaf-249	120	32	tax	tax	NOUN
gujaf-249	120	33	avoidance	avoidance	NOUN
gujaf-249	120	34	.	.	PUNCT
gujaf-249	121	1	2	2	X
gujaf-249	121	2	.	.	X
gujaf-249	121	3	review	review	NOUN
gujaf-249	121	4	of	of	ADP
gujaf-249	121	5	theoretical	theoretical	ADJ
gujaf-249	121	6	considerations	consideration	NOUN
gujaf-249	121	7	and	and	CCONJ
gujaf-249	121	8	hypotheses	hypothese	VERB
gujaf-249	121	9	development	development	NOUN
gujaf-249	121	10	agency	agency	NOUN
gujaf-249	121	11	theory	theory	NOUN
gujaf-249	121	12	,	,	PUNCT
gujaf-249	121	13	as	as	SCONJ
gujaf-249	121	14	described	describe	VERB
gujaf-249	121	15	in	in	ADP
gujaf-249	121	16	jensen	jensen	PROPN
gujaf-249	121	17	&	&	CCONJ
gujaf-249	121	18	meckling	meckling	PROPN
gujaf-249	121	19	's	's	PART
gujaf-249	121	20	journal	journal	PROPN
gujaf-249	121	21	article	article	NOUN
gujaf-249	121	22	,	,	PUNCT
gujaf-249	121	23	refers	refer	VERB
gujaf-249	121	24	to	to	ADP
gujaf-249	121	25	a	a	DET
gujaf-249	121	26	contract	contract	NOUN
gujaf-249	121	27	in	in	ADP
gujaf-249	121	28	which	which	PRON
gujaf-249	121	29	one	one	NUM
gujaf-249	121	30	or	or	CCONJ
gujaf-249	121	31	more	more	ADJ
gujaf-249	121	32	individuals	individual	NOUN
gujaf-249	121	33	(	(	PUNCT
gujaf-249	121	34	the	the	DET
gujaf-249	121	35	principals	principal	NOUN
gujaf-249	121	36	)	)	PUNCT
gujaf-249	121	37	engage	engage	VERB
gujaf-249	121	38	another	another	DET
gujaf-249	121	39	person	person	NOUN
gujaf-249	121	40	(	(	PUNCT
gujaf-249	121	41	the	the	DET
gujaf-249	121	42	agent	agent	NOUN
gujaf-249	121	43	)	)	PUNCT
gujaf-249	121	44	to	to	PART
gujaf-249	121	45	manage	manage	VERB
gujaf-249	121	46	the	the	DET
gujaf-249	121	47	company	company	NOUN
gujaf-249	121	48	or	or	CCONJ
gujaf-249	121	49	make	make	VERB
gujaf-249	121	50	decisions	decision	NOUN
gujaf-249	121	51	on	on	ADP
gujaf-249	121	52	their	their	PRON
gujaf-249	121	53	behalf	behalf	NOUN
gujaf-249	121	54	.	.	PUNCT
gujaf-249	122	1	according	accord	VERB
gujaf-249	122	2	to	to	ADP
gujaf-249	122	3	jensen	jensen	PROPN
gujaf-249	122	4	and	and	CCONJ
gujaf-249	122	5	meckling	meckling	PROPN
gujaf-249	122	6	,	,	PUNCT
gujaf-249	122	7	agents	agent	NOUN
gujaf-249	122	8	who	who	PRON
gujaf-249	122	9	are	be	AUX
gujaf-249	122	10	granted	grant	VERB
gujaf-249	122	11	authority	authority	NOUN
gujaf-249	122	12	may	may	AUX
gujaf-249	122	13	not	not	PART
gujaf-249	122	14	always	always	ADV
gujaf-249	122	15	act	act	VERB
gujaf-249	122	16	in	in	ADP
gujaf-249	122	17	the	the	DET
gujaf-249	122	18	best	good	ADJ
gujaf-249	122	19	interests	interest	NOUN
gujaf-249	122	20	of	of	ADP
gujaf-249	122	21	the	the	DET
gujaf-249	122	22	principals	principal	NOUN
gujaf-249	122	23	.	.	PUNCT
gujaf-249	123	1	in	in	ADP
gujaf-249	123	2	the	the	DET
gujaf-249	123	3	context	context	NOUN
gujaf-249	123	4	of	of	ADP
gujaf-249	123	5	agency	agency	NOUN
gujaf-249	123	6	relationships	relationship	NOUN
gujaf-249	123	7	,	,	PUNCT
gujaf-249	123	8	the	the	DET
gujaf-249	123	9	binding	bind	VERB
gujaf-249	123	10	employment	employment	NOUN
gujaf-249	123	11	contract	contract	NOUN
gujaf-249	123	12	between	between	ADP
gujaf-249	123	13	principals	principal	NOUN
gujaf-249	123	14	and	and	CCONJ
gujaf-249	123	15	agents	agent	NOUN
gujaf-249	123	16	can	can	AUX
gujaf-249	123	17	influence	influence	VERB
gujaf-249	123	18	management	management	NOUN
gujaf-249	123	19	to	to	PART
gujaf-249	123	20	take	take	VERB
gujaf-249	123	21	or	or	CCONJ
gujaf-249	123	22	refrain	refrain	VERB
gujaf-249	123	23	from	from	ADP
gujaf-249	123	24	taking	take	VERB
gujaf-249	123	25	strategic	strategic	ADJ
gujaf-249	123	26	actions	action	NOUN
gujaf-249	123	27	that	that	PRON
gujaf-249	123	28	can	can	AUX
gujaf-249	123	29	benefit	benefit	VERB
gujaf-249	123	30	the	the	DET
gujaf-249	123	31	34	34	NUM
gujaf-249	123	32	company	company	NOUN
gujaf-249	123	33	and	and	CCONJ
gujaf-249	123	34	shareholders	shareholder	NOUN
gujaf-249	123	35	.	.	PUNCT
gujaf-249	124	1	one	one	NUM
gujaf-249	124	2	such	such	ADJ
gujaf-249	124	3	strategic	strategic	ADJ
gujaf-249	124	4	action	action	NOUN
gujaf-249	124	5	may	may	AUX
gujaf-249	124	6	involve	involve	VERB
gujaf-249	124	7	tax	tax	NOUN
gujaf-249	124	8	avoidance	avoidance	NOUN
gujaf-249	124	9	practices	practice	NOUN
gujaf-249	124	10	(	(	PUNCT
gujaf-249	124	11	fajri	fajri	VERB
gujaf-249	124	12	,	,	PUNCT
gujaf-249	124	13	2019	2019	NUM
gujaf-249	124	14	;	;	PUNCT
gujaf-249	124	15	suprapti	suprapti	PROPN
gujaf-249	124	16	et	et	PROPN
gujaf-249	124	17	al	al	PROPN
gujaf-249	124	18	.	.	PROPN
gujaf-249	124	19	,	,	PUNCT
gujaf-249	124	20	2016	2016	NUM
gujaf-249	124	21	)	)	PUNCT
gujaf-249	124	22	.	.	PUNCT
gujaf-249	125	1	resource	resource	NOUN
gujaf-249	125	2	dependence	dependence	NOUN
gujaf-249	125	3	theory	theory	NOUN
gujaf-249	125	4	,	,	PUNCT
gujaf-249	125	5	as	as	SCONJ
gujaf-249	125	6	outlined	outline	VERB
gujaf-249	125	7	in	in	ADP
gujaf-249	125	8	the	the	DET
gujaf-249	125	9	book	book	NOUN
gujaf-249	125	10	authored	author	VERB
gujaf-249	125	11	by	by	ADP
gujaf-249	125	12	pfeffer	pfeffer	PROPN
gujaf-249	125	13	and	and	CCONJ
gujaf-249	125	14	salancik	salancik	ADJ
gujaf-249	125	15	(	(	PUNCT
gujaf-249	125	16	2003	2003	NUM
gujaf-249	125	17	)	)	PUNCT
gujaf-249	125	18	,	,	PUNCT
gujaf-249	125	19	proposes	propose	VERB
gujaf-249	125	20	that	that	SCONJ
gujaf-249	125	21	a	a	DET
gujaf-249	125	22	reciprocal	reciprocal	ADJ
gujaf-249	125	23	dependence	dependence	NOUN
gujaf-249	125	24	exists	exist	VERB
gujaf-249	125	25	between	between	ADP
gujaf-249	125	26	an	an	DET
gujaf-249	125	27	organization	organization	NOUN
gujaf-249	125	28	's	's	PART
gujaf-249	125	29	external	external	ADJ
gujaf-249	125	30	environment	environment	NOUN
gujaf-249	125	31	and	and	CCONJ
gujaf-249	125	32	its	its	PRON
gujaf-249	125	33	internal	internal	ADJ
gujaf-249	125	34	organizational	organizational	ADJ
gujaf-249	125	35	structure	structure	NOUN
gujaf-249	125	36	.	.	PUNCT
gujaf-249	126	1	this	this	DET
gujaf-249	126	2	interdependence	interdependence	NOUN
gujaf-249	126	3	is	be	AUX
gujaf-249	126	4	mediated	mediate	VERB
gujaf-249	126	5	through	through	ADP
gujaf-249	126	6	power	power	NOUN
gujaf-249	126	7	dynamics	dynamic	NOUN
gujaf-249	126	8	.	.	PUNCT
gujaf-249	127	1	specifically	specifically	ADV
gujaf-249	127	2	,	,	PUNCT
gujaf-249	127	3	companies	company	NOUN
gujaf-249	127	4	must	must	AUX
gujaf-249	127	5	rely	rely	VERB
gujaf-249	127	6	on	on	ADP
gujaf-249	127	7	external	external	ADJ
gujaf-249	127	8	organizations	organization	NOUN
gujaf-249	127	9	to	to	PART
gujaf-249	127	10	reduce	reduce	VERB
gujaf-249	127	11	the	the	DET
gujaf-249	127	12	risk	risk	NOUN
gujaf-249	127	13	of	of	ADP
gujaf-249	127	14	environmental	environmental	ADJ
gujaf-249	127	15	uncertainty	uncertainty	NOUN
gujaf-249	127	16	.	.	PUNCT
gujaf-249	128	1	this	this	DET
gujaf-249	128	2	theory	theory	NOUN
gujaf-249	128	3	suggests	suggest	VERB
gujaf-249	128	4	that	that	SCONJ
gujaf-249	128	5	companies	company	NOUN
gujaf-249	128	6	should	should	AUX
gujaf-249	128	7	establish	establish	VERB
gujaf-249	128	8	relationships	relationship	NOUN
gujaf-249	128	9	with	with	ADP
gujaf-249	128	10	governments	government	NOUN
gujaf-249	128	11	or	or	CCONJ
gujaf-249	128	12	political	political	ADJ
gujaf-249	128	13	parties	party	NOUN
gujaf-249	128	14	,	,	PUNCT
gujaf-249	128	15	as	as	SCONJ
gujaf-249	128	16	these	these	DET
gujaf-249	128	17	relationships	relationship	NOUN
gujaf-249	128	18	can	can	AUX
gujaf-249	128	19	influence	influence	VERB
gujaf-249	128	20	the	the	DET
gujaf-249	128	21	performance	performance	NOUN
gujaf-249	128	22	of	of	ADP
gujaf-249	128	23	the	the	DET
gujaf-249	128	24	company	company	NOUN
gujaf-249	128	25	(	(	PUNCT
gujaf-249	128	26	hillman	hillman	PROPN
gujaf-249	128	27	,	,	PUNCT
gujaf-249	128	28	2005	2005	NUM
gujaf-249	128	29	)	)	PUNCT
gujaf-249	128	30	.	.	PUNCT
gujaf-249	129	1	(	(	PUNCT
gujaf-249	129	2	faccio	faccio	PROPN
gujaf-249	129	3	,	,	PUNCT
gujaf-249	129	4	2006	2006	NUM
gujaf-249	129	5	)	)	PUNCT
gujaf-249	129	6	reveals	reveal	VERB
gujaf-249	129	7	that	that	SCONJ
gujaf-249	129	8	politically	politically	ADV
gujaf-249	129	9	connected	connect	VERB
gujaf-249	129	10	companies	company	NOUN
gujaf-249	129	11	receive	receive	VERB
gujaf-249	129	12	various	various	ADJ
gujaf-249	129	13	advantageous	advantageous	ADJ
gujaf-249	129	14	incentives	incentive	NOUN
gujaf-249	129	15	,	,	PUNCT
gujaf-249	129	16	including	include	VERB
gujaf-249	129	17	lighter	light	ADJ
gujaf-249	129	18	taxes	taxis	NOUN
gujaf-249	129	19	,	,	PUNCT
gujaf-249	129	20	preferential	preferential	ADJ
gujaf-249	129	21	treatment	treatment	NOUN
gujaf-249	129	22	in	in	ADP
gujaf-249	129	23	government	government	NOUN
gujaf-249	129	24	contract	contract	NOUN
gujaf-249	129	25	competitions	competition	NOUN
gujaf-249	129	26	,	,	PUNCT
gujaf-249	129	27	reduced	reduce	VERB
gujaf-249	129	28	scrutiny	scrutiny	NOUN
gujaf-249	129	29	of	of	ADP
gujaf-249	129	30	applicable	applicable	ADJ
gujaf-249	129	31	regulations	regulation	NOUN
gujaf-249	129	32	,	,	PUNCT
gujaf-249	129	33	and	and	CCONJ
gujaf-249	129	34	closely	closely	ADV
gujaf-249	129	35	monitored	monitor	VERB
gujaf-249	129	36	regulatory	regulatory	ADJ
gujaf-249	129	37	compliance	compliance	NOUN
gujaf-249	129	38	for	for	ADP
gujaf-249	129	39	their	their	PRON
gujaf-249	129	40	competing	compete	VERB
gujaf-249	129	41	firms	firm	NOUN
gujaf-249	129	42	.	.	PUNCT
gujaf-249	130	1	(	(	PUNCT
gujaf-249	130	2	al	al	PROPN
gujaf-249	130	3	-	-	PUNCT
gujaf-249	130	4	dhamari	dhamari	PROPN
gujaf-249	130	5	&	&	CCONJ
gujaf-249	130	6	ismail	ismail	PROPN
gujaf-249	130	7	,	,	PUNCT
gujaf-249	130	8	2015	2015	NUM
gujaf-249	130	9	)	)	PUNCT
gujaf-249	130	10	reaffirm	reaffirm	NOUN
gujaf-249	130	11	in	in	ADP
gujaf-249	130	12	their	their	PRON
gujaf-249	130	13	study	study	NOUN
gujaf-249	130	14	that	that	SCONJ
gujaf-249	130	15	a	a	DET
gujaf-249	130	16	company	company	NOUN
gujaf-249	130	17	seeking	seek	VERB
gujaf-249	130	18	political	political	ADJ
gujaf-249	130	19	connections	connection	NOUN
gujaf-249	130	20	does	do	AUX
gujaf-249	130	21	so	so	ADV
gujaf-249	130	22	primarily	primarily	ADV
gujaf-249	130	23	to	to	PART
gujaf-249	130	24	gain	gain	VERB
gujaf-249	130	25	various	various	ADJ
gujaf-249	130	26	benefits	benefit	NOUN
gujaf-249	130	27	from	from	ADP
gujaf-249	130	28	these	these	DET
gujaf-249	130	29	relationships	relationship	NOUN
gujaf-249	130	30	for	for	ADP
gujaf-249	130	31	corporate	corporate	ADJ
gujaf-249	130	32	interests	interest	NOUN
gujaf-249	130	33	,	,	PUNCT
gujaf-249	130	34	such	such	ADJ
gujaf-249	130	35	as	as	ADP
gujaf-249	130	36	tax	tax	NOUN
gujaf-249	130	37	-	-	PUNCT
gujaf-249	130	38	related	relate	VERB
gujaf-249	130	39	advantages	advantage	NOUN
gujaf-249	130	40	.	.	PUNCT
gujaf-249	131	1	these	these	DET
gujaf-249	131	2	benefits	benefit	NOUN
gujaf-249	131	3	may	may	AUX
gujaf-249	131	4	include	include	VERB
gujaf-249	131	5	the	the	DET
gujaf-249	131	6	anticipation	anticipation	NOUN
gujaf-249	131	7	of	of	ADP
gujaf-249	131	8	subsidies	subsidy	NOUN
gujaf-249	131	9	,	,	PUNCT
gujaf-249	131	10	tax	tax	NOUN
gujaf-249	131	11	discounts	discount	NOUN
gujaf-249	131	12	,	,	PUNCT
gujaf-249	131	13	or	or	CCONJ
gujaf-249	131	14	various	various	ADJ
gujaf-249	131	15	other	other	ADJ
gujaf-249	131	16	forms	form	NOUN
gujaf-249	131	17	of	of	ADP
gujaf-249	131	18	facilitation	facilitation	NOUN
gujaf-249	131	19	.	.	PUNCT
gujaf-249	132	1	(	(	PUNCT
gujaf-249	132	2	faccio	faccio	PROPN
gujaf-249	132	3	,	,	PUNCT
gujaf-249	132	4	2006	2006	NUM
gujaf-249	132	5	)	)	PUNCT
gujaf-249	132	6	explained	explain	VERB
gujaf-249	132	7	that	that	SCONJ
gujaf-249	132	8	companies	company	NOUN
gujaf-249	132	9	can	can	AUX
gujaf-249	132	10	benefit	benefit	VERB
gujaf-249	132	11	from	from	ADP
gujaf-249	132	12	various	various	ADJ
gujaf-249	132	13	tax	tax	NOUN
gujaf-249	132	14	incentives	incentive	NOUN
gujaf-249	132	15	if	if	SCONJ
gujaf-249	132	16	they	they	PRON
gujaf-249	132	17	have	have	VERB
gujaf-249	132	18	political	political	ADJ
gujaf-249	132	19	connections	connection	NOUN
gujaf-249	132	20	,	,	PUNCT
gujaf-249	132	21	such	such	ADJ
gujaf-249	132	22	as	as	ADP
gujaf-249	132	23	lighter	light	ADJ
gujaf-249	132	24	tax	tax	NOUN
gujaf-249	132	25	burdens	burden	NOUN
gujaf-249	132	26	or	or	CCONJ
gujaf-249	132	27	weak	weak	ADJ
gujaf-249	132	28	enforcement	enforcement	NOUN
gujaf-249	132	29	of	of	ADP
gujaf-249	132	30	applicable	applicable	ADJ
gujaf-249	132	31	regulations	regulation	NOUN
gujaf-249	132	32	.	.	PUNCT
gujaf-249	133	1	this	this	PRON
gujaf-249	133	2	is	be	AUX
gujaf-249	133	3	further	far	ADV
gujaf-249	133	4	supported	support	VERB
gujaf-249	133	5	by	by	ADP
gujaf-249	133	6	fajri	fajri	PROPN
gujaf-249	133	7	's	's	PART
gujaf-249	133	8	study	study	NOUN
gujaf-249	133	9	,	,	PUNCT
gujaf-249	133	10	which	which	PRON
gujaf-249	133	11	states	state	VERB
gujaf-249	133	12	that	that	SCONJ
gujaf-249	133	13	political	political	ADJ
gujaf-249	133	14	connections	connection	NOUN
gujaf-249	133	15	with	with	ADP
gujaf-249	133	16	the	the	DET
gujaf-249	133	17	government	government	NOUN
gujaf-249	133	18	can	can	AUX
gujaf-249	133	19	facilitate	facilitate	VERB
gujaf-249	133	20	and	and	CCONJ
gujaf-249	133	21	expedite	expedite	VERB
gujaf-249	133	22	corporate	corporate	ADJ
gujaf-249	133	23	interests	interest	NOUN
gujaf-249	133	24	,	,	PUNCT
gujaf-249	133	25	including	include	VERB
gujaf-249	133	26	efforts	effort	NOUN
gujaf-249	133	27	to	to	PART
gujaf-249	133	28	save	save	VERB
gujaf-249	133	29	on	on	ADP
gujaf-249	133	30	tax	tax	NOUN
gujaf-249	133	31	expenses	expense	NOUN
gujaf-249	133	32	.	.	PUNCT
gujaf-249	134	1	it	it	PRON
gujaf-249	134	2	is	be	AUX
gujaf-249	134	3	believed	believe	VERB
gujaf-249	134	4	that	that	SCONJ
gujaf-249	134	5	companies	company	NOUN
gujaf-249	134	6	will	will	AUX
gujaf-249	134	7	strive	strive	VERB
gujaf-249	134	8	to	to	PART
gujaf-249	134	9	establish	establish	VERB
gujaf-249	134	10	communication	communication	NOUN
gujaf-249	134	11	with	with	ADP
gujaf-249	134	12	government	government	NOUN
gujaf-249	134	13	officials	official	NOUN
gujaf-249	134	14	or	or	CCONJ
gujaf-249	134	15	political	political	ADJ
gujaf-249	134	16	parties	party	NOUN
gujaf-249	134	17	to	to	PART
gujaf-249	134	18	assist	assist	VERB
gujaf-249	134	19	them	they	PRON
gujaf-249	134	20	in	in	ADP
gujaf-249	134	21	avoiding	avoid	VERB
gujaf-249	134	22	tax	tax	NOUN
gujaf-249	134	23	obligations	obligation	NOUN
gujaf-249	134	24	(	(	PUNCT
gujaf-249	134	25	fajri	fajri	VERB
gujaf-249	134	26	,	,	PUNCT
gujaf-249	134	27	2019	2019	NUM
gujaf-249	134	28	;	;	PUNCT
gujaf-249	134	29	kim	kim	PROPN
gujaf-249	134	30	&	&	CCONJ
gujaf-249	134	31	zhang	zhang	PROPN
gujaf-249	134	32	,	,	PUNCT
gujaf-249	134	33	2016	2016	NUM
gujaf-249	134	34	;	;	PUNCT
gujaf-249	134	35	alifa	alifa	PROPN
gujaf-249	134	36	et	et	PROPN
gujaf-249	134	37	al	al	PROPN
gujaf-249	134	38	.	.	PROPN
gujaf-249	134	39	,	,	PUNCT
gujaf-249	134	40	2018	2018	NUM
gujaf-249	134	41	;	;	PUNCT
gujaf-249	134	42	kim	kim	PROPN
gujaf-249	134	43	&	&	CCONJ
gujaf-249	134	44	lee	lee	PROPN
gujaf-249	134	45	,	,	PUNCT
gujaf-249	134	46	2021	2021	NUM
gujaf-249	134	47	)	)	PUNCT
gujaf-249	134	48	.	.	PUNCT
gujaf-249	135	1	thus	thus	ADV
gujaf-249	135	2	,	,	PUNCT
gujaf-249	135	3	it	it	PRON
gujaf-249	135	4	is	be	AUX
gujaf-249	135	5	pertinent	pertinent	ADJ
gujaf-249	135	6	to	to	ADP
gujaf-249	135	7	state	state	NOUN
gujaf-249	135	8	here	here	ADV
gujaf-249	135	9	that	that	SCONJ
gujaf-249	135	10	:	:	PUNCT
gujaf-249	135	11	h1	h1	NOUN
gujaf-249	135	12	:	:	PUNCT
gujaf-249	135	13	political	political	ADJ
gujaf-249	135	14	connections	connection	NOUN
gujaf-249	135	15	have	have	VERB
gujaf-249	135	16	a	a	DET
gujaf-249	135	17	positive	positive	ADJ
gujaf-249	135	18	effect	effect	NOUN
gujaf-249	135	19	on	on	ADP
gujaf-249	135	20	corporate	corporate	ADJ
gujaf-249	135	21	tax	tax	NOUN
gujaf-249	135	22	avoidance	avoidance	NOUN
gujaf-249	135	23	.	.	PUNCT
gujaf-249	136	1	audit	audit	NOUN
gujaf-249	136	2	fees	fee	NOUN
gujaf-249	136	3	have	have	AUX
gujaf-249	136	4	been	be	AUX
gujaf-249	136	5	found	find	VERB
gujaf-249	136	6	to	to	PART
gujaf-249	136	7	increase	increase	VERB
gujaf-249	136	8	tax	tax	NOUN
gujaf-249	136	9	avoidance	avoidance	NOUN
gujaf-249	136	10	practices	practice	NOUN
gujaf-249	136	11	in	in	ADP
gujaf-249	136	12	companies	company	NOUN
gujaf-249	136	13	.	.	PUNCT
gujaf-249	137	1	(	(	PUNCT
gujaf-249	137	2	salehi	salehi	NOUN
gujaf-249	137	3	et	et	PROPN
gujaf-249	137	4	al	al	PROPN
gujaf-249	137	5	,	,	PUNCT
gujaf-249	137	6	2020	2020	NUM
gujaf-249	137	7	)	)	PUNCT
gujaf-249	137	8	found	find	VERB
gujaf-249	137	9	that	that	SCONJ
gujaf-249	137	10	audit	audit	NOUN
gujaf-249	137	11	fees	fee	NOUN
gujaf-249	137	12	have	have	VERB
gujaf-249	137	13	a	a	DET
gujaf-249	137	14	positive	positive	ADJ
gujaf-249	137	15	effect	effect	NOUN
gujaf-249	137	16	on	on	ADP
gujaf-249	137	17	tax	tax	NOUN
gujaf-249	137	18	avoidance	avoidance	NOUN
gujaf-249	137	19	.	.	PUNCT
gujaf-249	138	1	this	this	PRON
gujaf-249	138	2	is	be	AUX
gujaf-249	138	3	because	because	SCONJ
gujaf-249	138	4	auditors	auditor	NOUN
gujaf-249	138	5	receive	receive	VERB
gujaf-249	138	6	audit	audit	NOUN
gujaf-249	138	7	fees	fee	NOUN
gujaf-249	138	8	from	from	ADP
gujaf-249	138	9	their	their	PRON
gujaf-249	138	10	client	client	NOUN
gujaf-249	138	11	companies	company	NOUN
gujaf-249	138	12	,	,	PUNCT
gujaf-249	138	13	which	which	PRON
gujaf-249	138	14	may	may	AUX
gujaf-249	138	15	reduce	reduce	VERB
gujaf-249	138	16	their	their	PRON
gujaf-249	138	17	vigilance	vigilance	NOUN
gujaf-249	138	18	towards	towards	ADP
gujaf-249	138	19	tax	tax	NOUN
gujaf-249	138	20	avoidance	avoidance	NOUN
gujaf-249	138	21	practices	practice	NOUN
gujaf-249	138	22	conducted	conduct	VERB
gujaf-249	138	23	by	by	ADP
gujaf-249	138	24	the	the	DET
gujaf-249	138	25	companies	company	NOUN
gujaf-249	138	26	.	.	PUNCT
gujaf-249	139	1	as	as	ADP
gujaf-249	139	2	a	a	DET
gujaf-249	139	3	result	result	NOUN
gujaf-249	139	4	,	,	PUNCT
gujaf-249	139	5	audit	audit	NOUN
gujaf-249	139	6	fees	fee	NOUN
gujaf-249	139	7	are	be	AUX
gujaf-249	139	8	likely	likely	ADJ
gujaf-249	139	9	to	to	PART
gujaf-249	139	10	increase	increase	VERB
gujaf-249	139	11	with	with	ADP
gujaf-249	139	12	the	the	DET
gujaf-249	139	13	increasing	increase	VERB
gujaf-249	139	14	prevalence	prevalence	NOUN
gujaf-249	139	15	of	of	ADP
gujaf-249	139	16	tax	tax	NOUN
gujaf-249	139	17	avoidance	avoidance	NOUN
gujaf-249	139	18	practices	practice	NOUN
gujaf-249	139	19	by	by	ADP
gujaf-249	139	20	corporations	corporation	NOUN
gujaf-249	139	21	.	.	PUNCT
gujaf-249	140	1	this	this	DET
gujaf-249	140	2	study	study	NOUN
gujaf-249	140	3	suggests	suggest	VERB
gujaf-249	140	4	that	that	SCONJ
gujaf-249	140	5	audit	audit	NOUN
gujaf-249	140	6	fees	fee	NOUN
gujaf-249	140	7	can	can	AUX
gujaf-249	140	8	enhance	enhance	VERB
gujaf-249	140	9	the	the	DET
gujaf-249	140	10	level	level	NOUN
gujaf-249	140	11	of	of	ADP
gujaf-249	140	12	tax	tax	NOUN
gujaf-249	140	13	avoidance	avoidance	NOUN
gujaf-249	140	14	in	in	ADP
gujaf-249	140	15	companies	company	NOUN
gujaf-249	140	16	,	,	PUNCT
gujaf-249	140	17	which	which	PRON
gujaf-249	140	18	is	be	AUX
gujaf-249	140	19	consistent	consistent	ADJ
gujaf-249	140	20	with	with	ADP
gujaf-249	140	21	several	several	ADJ
gujaf-249	140	22	other	other	ADJ
gujaf-249	140	23	studies	study	NOUN
gujaf-249	140	24	conducted	conduct	VERB
gujaf-249	140	25	by	by	ADP
gujaf-249	140	26	(	(	PUNCT
gujaf-249	140	27	hu	hu	PROPN
gujaf-249	140	28	,	,	PUNCT
gujaf-249	140	29	2018	2018	NUM
gujaf-249	140	30	;	;	PUNCT
gujaf-249	140	31	trikartiko	trikartiko	NOUN
gujaf-249	140	32	&	&	CCONJ
gujaf-249	140	33	dewayanto	dewayanto	PROPN
gujaf-249	140	34	,	,	PUNCT
gujaf-249	140	35	2021	2021	NUM
gujaf-249	140	36	;	;	PUNCT
gujaf-249	140	37	ghifary	ghifary	PROPN
gujaf-249	140	38	et	et	PROPN
gujaf-249	140	39	al	al	PROPN
gujaf-249	140	40	.	.	PROPN
gujaf-249	140	41	,	,	PUNCT
gujaf-249	140	42	2022	2022	NUM
gujaf-249	140	43	)	)	PUNCT
gujaf-249	140	44	.	.	PUNCT
gujaf-249	141	1	this	this	PRON
gujaf-249	141	2	led	lead	VERB
gujaf-249	141	3	the	the	DET
gujaf-249	141	4	study	study	NOUN
gujaf-249	141	5	to	to	PART
gujaf-249	141	6	formulate	formulate	VERB
gujaf-249	141	7	the	the	DET
gujaf-249	141	8	second	second	ADJ
gujaf-249	141	9	hypothesis	hypothesis	NOUN
gujaf-249	141	10	,	,	PUNCT
gujaf-249	141	11	thus	thus	ADV
gujaf-249	141	12	:	:	PUNCT
gujaf-249	141	13	35	35	NUM
gujaf-249	141	14	h2	h2	NOUN
gujaf-249	141	15	:	:	PUNCT
gujaf-249	141	16	audit	audit	NOUN
gujaf-249	141	17	fees	fee	NOUN
gujaf-249	141	18	have	have	VERB
gujaf-249	141	19	a	a	DET
gujaf-249	141	20	positive	positive	ADJ
gujaf-249	141	21	effect	effect	NOUN
gujaf-249	141	22	on	on	ADP
gujaf-249	141	23	tax	tax	NOUN
gujaf-249	141	24	avoidance	avoidance	NOUN
gujaf-249	141	25	.	.	PUNCT
gujaf-249	142	1	the	the	DET
gujaf-249	142	2	agency	agency	NOUN
gujaf-249	142	3	theory	theory	NOUN
gujaf-249	142	4	itself	itself	PRON
gujaf-249	142	5	explains	explain	VERB
gujaf-249	142	6	that	that	SCONJ
gujaf-249	142	7	auditors	auditor	NOUN
gujaf-249	142	8	,	,	PUNCT
gujaf-249	142	9	as	as	ADP
gujaf-249	142	10	third	third	ADJ
gujaf-249	142	11	parties	party	NOUN
gujaf-249	142	12	,	,	PUNCT
gujaf-249	142	13	are	be	AUX
gujaf-249	142	14	tasked	task	VERB
gujaf-249	142	15	with	with	ADP
gujaf-249	142	16	creating	create	VERB
gujaf-249	142	17	audit	audit	NOUN
gujaf-249	142	18	reports	report	NOUN
gujaf-249	142	19	as	as	ADP
gujaf-249	142	20	a	a	DET
gujaf-249	142	21	means	means	NOUN
gujaf-249	142	22	of	of	ADP
gujaf-249	142	23	providing	provide	VERB
gujaf-249	142	24	information	information	NOUN
gujaf-249	142	25	to	to	ADP
gujaf-249	142	26	users	user	NOUN
gujaf-249	142	27	about	about	ADP
gujaf-249	142	28	the	the	DET
gujaf-249	142	29	adherence	adherence	NOUN
gujaf-249	142	30	of	of	ADP
gujaf-249	142	31	financial	financial	ADJ
gujaf-249	142	32	statements	statement	NOUN
gujaf-249	142	33	to	to	ADP
gujaf-249	142	34	accounting	accounting	NOUN
gujaf-249	142	35	principles	principle	NOUN
gujaf-249	142	36	(	(	PUNCT
gujaf-249	142	37	el	el	NOUN
gujaf-249	142	38	-	-	PUNCT
gujaf-249	142	39	dyasty	dyasty	PROPN
gujaf-249	142	40	&	&	CCONJ
gujaf-249	142	41	elamer	elamer	ADJ
gujaf-249	142	42	,	,	PUNCT
gujaf-249	142	43	2021	2021	NUM
gujaf-249	142	44	)	)	PUNCT
gujaf-249	142	45	.	.	PUNCT
gujaf-249	143	1	(	(	PUNCT
gujaf-249	143	2	gaaya	gaaya	NOUN
gujaf-249	143	3	et	et	PROPN
gujaf-249	143	4	al	al	PROPN
gujaf-249	143	5	.	.	PROPN
gujaf-249	143	6	,	,	PUNCT
gujaf-249	143	7	2017	2017	NUM
gujaf-249	143	8	)	)	PUNCT
gujaf-249	143	9	state	state	NOUN
gujaf-249	143	10	that	that	SCONJ
gujaf-249	143	11	high	high	ADJ
gujaf-249	143	12	-	-	PUNCT
gujaf-249	143	13	quality	quality	NOUN
gujaf-249	143	14	audits	audits	NOUN
gujaf-249	143	15	can	can	AUX
gujaf-249	143	16	assist	assist	VERB
gujaf-249	143	17	in	in	ADP
gujaf-249	143	18	reducing	reduce	VERB
gujaf-249	143	19	the	the	DET
gujaf-249	143	20	motivation	motivation	NOUN
gujaf-249	143	21	for	for	ADP
gujaf-249	143	22	tax	tax	NOUN
gujaf-249	143	23	avoidance	avoidance	NOUN
gujaf-249	143	24	by	by	ADP
gujaf-249	143	25	companies	company	NOUN
gujaf-249	143	26	.	.	PUNCT
gujaf-249	144	1	thus	thus	ADV
gujaf-249	144	2	,	,	PUNCT
gujaf-249	144	3	audit	audit	NOUN
gujaf-249	144	4	quality	quality	NOUN
gujaf-249	144	5	is	be	AUX
gujaf-249	144	6	considered	consider	VERB
gujaf-249	144	7	capable	capable	ADJ
gujaf-249	144	8	of	of	ADP
gujaf-249	144	9	diminishing	diminish	VERB
gujaf-249	144	10	the	the	DET
gujaf-249	144	11	motivation	motivation	NOUN
gujaf-249	144	12	of	of	ADP
gujaf-249	144	13	politically	politically	ADV
gujaf-249	144	14	connected	connect	VERB
gujaf-249	144	15	companies	company	NOUN
gujaf-249	144	16	to	to	PART
gujaf-249	144	17	engage	engage	VERB
gujaf-249	144	18	in	in	ADP
gujaf-249	144	19	tax	tax	NOUN
gujaf-249	144	20	avoidance	avoidance	NOUN
gujaf-249	144	21	.	.	PUNCT
gujaf-249	145	1	this	this	PRON
gujaf-249	145	2	led	lead	VERB
gujaf-249	145	3	the	the	DET
gujaf-249	145	4	study	study	NOUN
gujaf-249	145	5	to	to	PART
gujaf-249	145	6	formulate	formulate	VERB
gujaf-249	145	7	the	the	DET
gujaf-249	145	8	third	third	ADJ
gujaf-249	145	9	hypothesis	hypothesis	NOUN
gujaf-249	145	10	,	,	PUNCT
gujaf-249	145	11	thus	thus	ADV
gujaf-249	145	12	:	:	PUNCT
gujaf-249	145	13	h3	h3	NOUN
gujaf-249	145	14	:	:	PUNCT
gujaf-249	145	15	companies	company	NOUN
gujaf-249	145	16	with	with	ADP
gujaf-249	145	17	political	political	ADJ
gujaf-249	145	18	connections	connection	NOUN
gujaf-249	145	19	and	and	CCONJ
gujaf-249	145	20	high	high	ADJ
gujaf-249	145	21	-	-	PUNCT
gujaf-249	145	22	quality	quality	NOUN
gujaf-249	145	23	audits	audits	NOUN
gujaf-249	145	24	have	have	VERB
gujaf-249	145	25	lower	low	ADJ
gujaf-249	145	26	levels	level	NOUN
gujaf-249	145	27	of	of	ADP
gujaf-249	145	28	tax	tax	NOUN
gujaf-249	145	29	avoidance	avoidance	NOUN
gujaf-249	145	30	.	.	PUNCT
gujaf-249	146	1	based	base	VERB
gujaf-249	146	2	on	on	ADP
gujaf-249	146	3	agency	agency	NOUN
gujaf-249	146	4	theory	theory	NOUN
gujaf-249	146	5	,	,	PUNCT
gujaf-249	146	6	auditors	auditor	NOUN
gujaf-249	146	7	are	be	AUX
gujaf-249	146	8	independent	independent	ADJ
gujaf-249	146	9	parties	party	NOUN
gujaf-249	146	10	with	with	ADP
gujaf-249	146	11	the	the	DET
gujaf-249	146	12	responsibility	responsibility	NOUN
gujaf-249	146	13	of	of	ADP
gujaf-249	146	14	providing	provide	VERB
gujaf-249	146	15	assurance	assurance	NOUN
gujaf-249	146	16	that	that	SCONJ
gujaf-249	146	17	a	a	DET
gujaf-249	146	18	company	company	NOUN
gujaf-249	146	19	's	's	PART
gujaf-249	146	20	reporting	reporting	NOUN
gujaf-249	146	21	is	be	AUX
gujaf-249	146	22	in	in	ADP
gujaf-249	146	23	accordance	accordance	NOUN
gujaf-249	146	24	with	with	ADP
gujaf-249	146	25	applicable	applicable	ADJ
gujaf-249	146	26	principles	principle	NOUN
gujaf-249	146	27	(	(	PUNCT
gujaf-249	146	28	el	el	NOUN
gujaf-249	146	29	-	-	PUNCT
gujaf-249	146	30	dyasty	dyasty	PROPN
gujaf-249	146	31	&	&	CCONJ
gujaf-249	146	32	elamer	elamer	ADJ
gujaf-249	146	33	,	,	PUNCT
gujaf-249	146	34	2021	2021	NUM
gujaf-249	146	35	)	)	PUNCT
gujaf-249	146	36	.	.	PUNCT
gujaf-249	147	1	(	(	PUNCT
gujaf-249	147	2	abdul	abdul	PROPN
gujaf-249	147	3	-	-	PUNCT
gujaf-249	147	4	rahman	rahman	PROPN
gujaf-249	147	5	et	et	PROPN
gujaf-249	147	6	al	al	PROPN
gujaf-249	147	7	.	.	PROPN
gujaf-249	147	8	,	,	PUNCT
gujaf-249	147	9	2017	2017	NUM
gujaf-249	147	10	)	)	PUNCT
gujaf-249	147	11	state	state	NOUN
gujaf-249	147	12	that	that	SCONJ
gujaf-249	147	13	higher	high	ADJ
gujaf-249	147	14	audit	audit	NOUN
gujaf-249	147	15	fees	fee	NOUN
gujaf-249	147	16	lead	lead	VERB
gujaf-249	147	17	to	to	ADP
gujaf-249	147	18	more	more	ADV
gujaf-249	147	19	reliable	reliable	ADJ
gujaf-249	147	20	and	and	CCONJ
gujaf-249	147	21	high	high	ADJ
gujaf-249	147	22	-	-	PUNCT
gujaf-249	147	23	quality	quality	NOUN
gujaf-249	147	24	audit	audit	NOUN
gujaf-249	147	25	work	work	NOUN
gujaf-249	147	26	,	,	PUNCT
gujaf-249	147	27	ultimately	ultimately	ADV
gujaf-249	147	28	suppressing	suppress	VERB
gujaf-249	147	29	corporate	corporate	ADJ
gujaf-249	147	30	tax	tax	NOUN
gujaf-249	147	31	avoidance	avoidance	NOUN
gujaf-249	147	32	behavior	behavior	NOUN
gujaf-249	147	33	.	.	PUNCT
gujaf-249	148	1	this	this	PRON
gujaf-249	148	2	is	be	AUX
gujaf-249	148	3	supported	support	VERB
gujaf-249	148	4	by	by	ADP
gujaf-249	148	5	the	the	DET
gujaf-249	148	6	research	research	NOUN
gujaf-249	148	7	of	of	ADP
gujaf-249	148	8	(	(	PUNCT
gujaf-249	148	9	jihene	jihene	PROPN
gujaf-249	148	10	&	&	CCONJ
gujaf-249	148	11	moez	moez	PROPN
gujaf-249	148	12	,	,	PUNCT
gujaf-249	148	13	2019	2019	NUM
gujaf-249	148	14	)	)	PUNCT
gujaf-249	148	15	,	,	PUNCT
gujaf-249	148	16	which	which	PRON
gujaf-249	148	17	found	find	VERB
gujaf-249	148	18	that	that	SCONJ
gujaf-249	148	19	audit	audit	NOUN
gujaf-249	148	20	quality	quality	NOUN
gujaf-249	148	21	can	can	AUX
gujaf-249	148	22	weaken	weaken	VERB
gujaf-249	148	23	managers	manager	NOUN
gujaf-249	148	24	'	'	PART
gujaf-249	148	25	motivation	motivation	NOUN
gujaf-249	148	26	to	to	PART
gujaf-249	148	27	engage	engage	VERB
gujaf-249	148	28	in	in	ADP
gujaf-249	148	29	aggressive	aggressive	ADJ
gujaf-249	148	30	tax	tax	NOUN
gujaf-249	148	31	avoidance	avoidance	NOUN
gujaf-249	148	32	because	because	SCONJ
gujaf-249	148	33	they	they	PRON
gujaf-249	148	34	are	be	AUX
gujaf-249	148	35	concerned	concerned	ADJ
gujaf-249	148	36	that	that	SCONJ
gujaf-249	148	37	auditors	auditor	NOUN
gujaf-249	148	38	will	will	AUX
gujaf-249	148	39	be	be	AUX
gujaf-249	148	40	able	able	ADJ
gujaf-249	148	41	to	to	PART
gujaf-249	148	42	detect	detect	VERB
gujaf-249	148	43	such	such	ADJ
gujaf-249	148	44	actions	action	NOUN
gujaf-249	148	45	.	.	PUNCT
gujaf-249	149	1	therefore	therefore	ADV
gujaf-249	149	2	,	,	PUNCT
gujaf-249	149	3	as	as	ADP
gujaf-249	149	4	audit	audit	NOUN
gujaf-249	149	5	fees	fee	NOUN
gujaf-249	149	6	and	and	CCONJ
gujaf-249	149	7	quality	quality	NOUN
gujaf-249	149	8	increase	increase	NOUN
gujaf-249	149	9	,	,	PUNCT
gujaf-249	149	10	corporate	corporate	ADJ
gujaf-249	149	11	tax	tax	NOUN
gujaf-249	149	12	avoidance	avoidance	NOUN
gujaf-249	149	13	tends	tend	VERB
gujaf-249	149	14	to	to	PART
gujaf-249	149	15	decrease	decrease	VERB
gujaf-249	149	16	.	.	PUNCT
gujaf-249	150	1	this	this	PRON
gujaf-249	150	2	led	lead	VERB
gujaf-249	150	3	the	the	DET
gujaf-249	150	4	study	study	NOUN
gujaf-249	150	5	to	to	PART
gujaf-249	150	6	formulate	formulate	VERB
gujaf-249	150	7	the	the	DET
gujaf-249	150	8	fourth	fourth	ADJ
gujaf-249	150	9	hypothesis	hypothesis	NOUN
gujaf-249	150	10	,	,	PUNCT
gujaf-249	150	11	thus	thus	ADV
gujaf-249	150	12	:	:	PUNCT
gujaf-249	150	13	h4	h4	NOUN
gujaf-249	150	14	:	:	PUNCT
gujaf-249	150	15	the	the	PRON
gujaf-249	150	16	higher	high	ADJ
gujaf-249	150	17	the	the	DET
gujaf-249	150	18	audit	audit	NOUN
gujaf-249	150	19	fees	fee	NOUN
gujaf-249	150	20	in	in	ADP
gujaf-249	150	21	companies	company	NOUN
gujaf-249	150	22	with	with	ADP
gujaf-249	150	23	high	high	ADJ
gujaf-249	150	24	audit	audit	NOUN
gujaf-249	150	25	quality	quality	NOUN
gujaf-249	150	26	,	,	PUNCT
gujaf-249	150	27	the	the	PRON
gujaf-249	150	28	lower	low	ADJ
gujaf-249	150	29	their	their	PRON
gujaf-249	150	30	level	level	NOUN
gujaf-249	150	31	of	of	ADP
gujaf-249	150	32	tax	tax	NOUN
gujaf-249	150	33	avoidance	avoidance	NOUN
gujaf-249	150	34	.	.	PUNCT
gujaf-249	151	1	figure	figure	NOUN
gujaf-249	151	2	1	1	NUM
gujaf-249	151	3	:	:	PUNCT
gujaf-249	151	4	research	research	NOUN
gujaf-249	151	5	models	model	NOUN
gujaf-249	151	6	3	3	NUM
gujaf-249	151	7	.	.	PUNCT
gujaf-249	151	8	methods	method	NOUN
gujaf-249	151	9	and	and	CCONJ
gujaf-249	151	10	models	model	NOUN
gujaf-249	151	11	this	this	DET
gujaf-249	151	12	research	research	NOUN
gujaf-249	151	13	is	be	AUX
gujaf-249	151	14	a	a	DET
gujaf-249	151	15	hypothesis	hypothesis	NOUN
gujaf-249	151	16	-	-	PUNCT
gujaf-249	151	17	testing	testing	NOUN
gujaf-249	151	18	study	study	NOUN
gujaf-249	151	19	that	that	PRON
gujaf-249	151	20	employs	employ	VERB
gujaf-249	151	21	a	a	DET
gujaf-249	151	22	quantitative	quantitative	ADJ
gujaf-249	151	23	approach	approach	NOUN
gujaf-249	151	24	based	base	VERB
gujaf-249	151	25	on	on	ADP
gujaf-249	151	26	the	the	DET
gujaf-249	151	27	positivist	positivist	ADJ
gujaf-249	151	28	paradigm	paradigm	NOUN
gujaf-249	151	29	.	.	PUNCT
gujaf-249	152	1	the	the	DET
gujaf-249	152	2	study	study	NOUN
gujaf-249	152	3	utilizes	utilize	VERB
gujaf-249	152	4	a	a	DET
gujaf-249	152	5	multiple	multiple	ADJ
gujaf-249	152	6	linear	linear	ADJ
gujaf-249	152	7	regression	regression	NOUN
gujaf-249	152	8	model	model	NOUN
gujaf-249	152	9	with	with	ADP
gujaf-249	152	10	moderated	moderated	ADJ
gujaf-249	152	11	regression	regression	NOUN
gujaf-249	152	12	analysis	analysis	NOUN
gujaf-249	152	13	(	(	PUNCT
gujaf-249	152	14	mra	mra	NOUN
gujaf-249	152	15	)	)	PUNCT
gujaf-249	152	16	.	.	PUNCT
gujaf-249	153	1	the	the	DET
gujaf-249	153	2	population	population	NOUN
gujaf-249	153	3	of	of	ADP
gujaf-249	153	4	interest	interest	NOUN
gujaf-249	153	5	in	in	ADP
gujaf-249	153	6	36	36	NUM
gujaf-249	153	7	this	this	DET
gujaf-249	153	8	study	study	NOUN
gujaf-249	153	9	is	be	AUX
gujaf-249	153	10	mining	mining	NOUN
gujaf-249	153	11	companies	company	NOUN
gujaf-249	153	12	listed	list	VERB
gujaf-249	153	13	on	on	ADP
gujaf-249	153	14	the	the	DET
gujaf-249	153	15	indonesia	indonesia	PROPN
gujaf-249	153	16	stock	stock	PROPN
gujaf-249	153	17	exchange	exchange	PROPN
gujaf-249	153	18	(	(	PUNCT
gujaf-249	153	19	idx	idx	PROPN
gujaf-249	153	20	)	)	PUNCT
gujaf-249	153	21	from	from	ADP
gujaf-249	153	22	2017	2017	NUM
gujaf-249	153	23	to	to	ADP
gujaf-249	153	24	2021	2021	NUM
gujaf-249	153	25	.	.	PUNCT
gujaf-249	154	1	this	this	DET
gujaf-249	154	2	study	study	NOUN
gujaf-249	154	3	utilized	utilize	VERB
gujaf-249	154	4	mining	mining	NOUN
gujaf-249	154	5	companies	company	NOUN
gujaf-249	154	6	listed	list	VERB
gujaf-249	154	7	on	on	ADP
gujaf-249	154	8	the	the	DET
gujaf-249	154	9	indonesia	indonesia	PROPN
gujaf-249	154	10	stock	stock	PROPN
gujaf-249	154	11	exchange	exchange	PROPN
gujaf-249	154	12	(	(	PUNCT
gujaf-249	154	13	idx	idx	PROPN
gujaf-249	154	14	)	)	PUNCT
gujaf-249	154	15	from	from	ADP
gujaf-249	154	16	2017	2017	NUM
gujaf-249	154	17	to	to	ADP
gujaf-249	154	18	2021	2021	NUM
gujaf-249	154	19	as	as	ADP
gujaf-249	154	20	the	the	DET
gujaf-249	154	21	population	population	NOUN
gujaf-249	154	22	,	,	PUNCT
gujaf-249	154	23	as	as	SCONJ
gujaf-249	154	24	instances	instance	NOUN
gujaf-249	154	25	of	of	ADP
gujaf-249	154	26	companies	company	NOUN
gujaf-249	154	27	engaging	engage	VERB
gujaf-249	154	28	in	in	ADP
gujaf-249	154	29	tax	tax	NOUN
gujaf-249	154	30	avoidance	avoidance	NOUN
gujaf-249	154	31	in	in	ADP
gujaf-249	154	32	this	this	DET
gujaf-249	154	33	study	study	NOUN
gujaf-249	154	34	were	be	AUX
gujaf-249	154	35	found	find	VERB
gujaf-249	154	36	in	in	ADP
gujaf-249	154	37	the	the	DET
gujaf-249	154	38	mining	mining	NOUN
gujaf-249	154	39	sector	sector	NOUN
gujaf-249	154	40	.	.	PUNCT
gujaf-249	155	1	the	the	DET
gujaf-249	155	2	process	process	NOUN
gujaf-249	155	3	of	of	ADP
gujaf-249	155	4	selecting	select	VERB
gujaf-249	155	5	both	both	DET
gujaf-249	155	6	objects	object	NOUN
gujaf-249	155	7	or	or	CCONJ
gujaf-249	155	8	events	event	NOUN
gujaf-249	155	9	as	as	ADP
gujaf-249	155	10	part	part	NOUN
gujaf-249	155	11	of	of	ADP
gujaf-249	155	12	the	the	DET
gujaf-249	155	13	entire	entire	ADJ
gujaf-249	155	14	population	population	NOUN
gujaf-249	155	15	is	be	AUX
gujaf-249	155	16	defined	define	VERB
gujaf-249	155	17	as	as	ADP
gujaf-249	155	18	the	the	DET
gujaf-249	155	19	sample	sample	NOUN
gujaf-249	155	20	,	,	PUNCT
gujaf-249	155	21	which	which	PRON
gujaf-249	155	22	was	be	AUX
gujaf-249	155	23	then	then	ADV
gujaf-249	155	24	chosen	choose	VERB
gujaf-249	155	25	based	base	VERB
gujaf-249	155	26	on	on	ADP
gujaf-249	155	27	purposive	purposive	ADJ
gujaf-249	155	28	judgmental	judgmental	ADJ
gujaf-249	155	29	sampling	sampling	NOUN
gujaf-249	155	30	(	(	PUNCT
gujaf-249	155	31	sekaran	sekaran	NOUN
gujaf-249	155	32	&	&	CCONJ
gujaf-249	155	33	bougie	bougie	PROPN
gujaf-249	155	34	,	,	PUNCT
gujaf-249	155	35	2016:235	2016:235	NUM
gujaf-249	155	36	)	)	PUNCT
gujaf-249	155	37	.	.	PUNCT
gujaf-249	156	1	the	the	DET
gujaf-249	156	2	purposive	purposive	ADJ
gujaf-249	156	3	judgmental	judgmental	ADJ
gujaf-249	156	4	sampling	sampling	NOUN
gujaf-249	156	5	method	method	NOUN
gujaf-249	156	6	involves	involve	VERB
gujaf-249	156	7	selecting	select	VERB
gujaf-249	156	8	research	research	NOUN
gujaf-249	156	9	subjects	subject	NOUN
gujaf-249	156	10	that	that	PRON
gujaf-249	156	11	are	be	AUX
gujaf-249	156	12	most	most	ADV
gujaf-249	156	13	suitable	suitable	ADJ
gujaf-249	156	14	based	base	VERB
gujaf-249	156	15	on	on	ADP
gujaf-249	156	16	the	the	DET
gujaf-249	156	17	criteria	criterion	NOUN
gujaf-249	156	18	for	for	ADP
gujaf-249	156	19	needed	needed	ADJ
gujaf-249	156	20	information	information	NOUN
gujaf-249	156	21	.	.	PUNCT
gujaf-249	157	1	consequently	consequently	ADV
gujaf-249	157	2	,	,	PUNCT
gujaf-249	157	3	the	the	DET
gujaf-249	157	4	research	research	NOUN
gujaf-249	157	5	sample	sample	NOUN
gujaf-249	157	6	can	can	AUX
gujaf-249	157	7	provide	provide	VERB
gujaf-249	157	8	specific	specific	ADJ
gujaf-249	157	9	and	and	CCONJ
gujaf-249	157	10	targeted	target	VERB
gujaf-249	157	11	information	information	NOUN
gujaf-249	157	12	(	(	PUNCT
gujaf-249	157	13	sekaran	sekaran	NOUN
gujaf-249	157	14	&	&	CCONJ
gujaf-249	157	15	bougie	bougie	PROPN
gujaf-249	157	16	,	,	PUNCT
gujaf-249	157	17	2016:248	2016:248	NUM
gujaf-249	157	18	)	)	PUNCT
gujaf-249	157	19	.	.	PUNCT
gujaf-249	158	1	this	this	DET
gujaf-249	158	2	study	study	NOUN
gujaf-249	158	3	also	also	ADV
gujaf-249	158	4	excludes	exclude	VERB
gujaf-249	158	5	companies	company	NOUN
gujaf-249	158	6	that	that	PRON
gujaf-249	158	7	experienced	experience	VERB
gujaf-249	158	8	losses	loss	NOUN
gujaf-249	158	9	during	during	ADP
gujaf-249	158	10	the	the	DET
gujaf-249	158	11	period	period	NOUN
gujaf-249	158	12	from	from	ADP
gujaf-249	158	13	2017	2017	NUM
gujaf-249	158	14	to	to	ADP
gujaf-249	158	15	2021	2021	NUM
gujaf-249	158	16	.	.	PUNCT
gujaf-249	159	1	the	the	DET
gujaf-249	159	2	exclusion	exclusion	NOUN
gujaf-249	159	3	of	of	ADP
gujaf-249	159	4	loss	loss	NOUN
gujaf-249	159	5	-	-	PUNCT
gujaf-249	159	6	making	make	VERB
gujaf-249	159	7	companies	company	NOUN
gujaf-249	159	8	from	from	ADP
gujaf-249	159	9	the	the	DET
gujaf-249	159	10	research	research	NOUN
gujaf-249	159	11	sample	sample	NOUN
gujaf-249	159	12	is	be	AUX
gujaf-249	159	13	due	due	ADJ
gujaf-249	159	14	to	to	ADP
gujaf-249	159	15	the	the	DET
gujaf-249	159	16	fact	fact	NOUN
gujaf-249	159	17	that	that	SCONJ
gujaf-249	159	18	these	these	DET
gujaf-249	159	19	companies	company	NOUN
gujaf-249	159	20	are	be	AUX
gujaf-249	159	21	not	not	PART
gujaf-249	159	22	obligated	obligate	VERB
gujaf-249	159	23	to	to	PART
gujaf-249	159	24	pay	pay	VERB
gujaf-249	159	25	taxes	taxis	NOUN
gujaf-249	159	26	and	and	CCONJ
gujaf-249	159	27	,	,	PUNCT
gujaf-249	159	28	therefore	therefore	ADV
gujaf-249	159	29	,	,	PUNCT
gujaf-249	159	30	are	be	AUX
gujaf-249	159	31	less	less	ADV
gujaf-249	159	32	relevant	relevant	ADJ
gujaf-249	159	33	to	to	ADP
gujaf-249	159	34	this	this	PRON
gujaf-249	159	35	study.here	study.here	PRON
gujaf-249	159	36	are	be	AUX
gujaf-249	159	37	the	the	DET
gujaf-249	159	38	comprehensive	comprehensive	ADJ
gujaf-249	159	39	criteria	criterion	NOUN
gujaf-249	159	40	for	for	ADP
gujaf-249	159	41	the	the	DET
gujaf-249	159	42	sample	sample	NOUN
gujaf-249	159	43	selection	selection	NOUN
gujaf-249	159	44	:	:	PUNCT
gujaf-249	159	45	table	table	NOUN
gujaf-249	159	46	1	1	NUM
gujaf-249	159	47	.	.	PUNCT
gujaf-249	159	48	total	total	ADJ
gujaf-249	159	49	research	research	NOUN
gujaf-249	159	50	sample	sample	NOUN
gujaf-249	159	51	no	no	DET
gujaf-249	159	52	criteria	criterion	NOUN
gujaf-249	159	53	amount	amount	NOUN
gujaf-249	159	54	1	1	NUM
gujaf-249	159	55	mining	mining	NOUN
gujaf-249	159	56	sector	sector	NOUN
gujaf-249	159	57	companies	company	NOUN
gujaf-249	159	58	listed	list	VERB
gujaf-249	159	59	on	on	ADP
gujaf-249	159	60	the	the	DET
gujaf-249	159	61	indonesia	indonesia	PROPN
gujaf-249	159	62	stock	stock	PROPN
gujaf-249	159	63	exchange	exchange	NOUN
gujaf-249	159	64	in	in	ADP
gujaf-249	159	65	2017	2017	NUM
gujaf-249	159	66	-	-	SYM
gujaf-249	159	67	2021	2021	NUM
gujaf-249	159	68	47	47	NUM
gujaf-249	159	69	2	2	NUM
gujaf-249	159	70	companies	company	NOUN
gujaf-249	159	71	that	that	PRON
gujaf-249	159	72	do	do	AUX
gujaf-249	159	73	not	not	PART
gujaf-249	159	74	publish	publish	VERB
gujaf-249	159	75	complete	complete	ADJ
gujaf-249	159	76	financial	financial	ADJ
gujaf-249	159	77	statements	statement	NOUN
gujaf-249	159	78	and	and	CCONJ
gujaf-249	159	79	annual	annual	ADJ
gujaf-249	159	80	reports	report	NOUN
gujaf-249	159	81	during	during	ADP
gujaf-249	159	82	2017	2017	NUM
gujaf-249	159	83	-	-	SYM
gujaf-249	159	84	2021	2021	NUM
gujaf-249	159	85	.	.	PUNCT
gujaf-249	160	1	(	(	PUNCT
gujaf-249	160	2	9	9	X
gujaf-249	160	3	)	)	PUNCT
gujaf-249	160	4	total	total	NOUN
gujaf-249	160	5	38	38	NUM
gujaf-249	160	6	38	38	NUM
gujaf-249	160	7	x	x	SYM
gujaf-249	160	8	5	5	NUM
gujaf-249	160	9	years	year	NOUN
gujaf-249	160	10	190	190	NUM
gujaf-249	160	11	3	3	NUM
gujaf-249	160	12	companies	company	NOUN
gujaf-249	160	13	that	that	PRON
gujaf-249	160	14	experienced	experience	VERB
gujaf-249	160	15	losses	loss	NOUN
gujaf-249	160	16	during	during	ADP
gujaf-249	160	17	2017	2017	NUM
gujaf-249	160	18	-	-	SYM
gujaf-249	160	19	2021	2021	NUM
gujaf-249	160	20	(	(	PUNCT
gujaf-249	160	21	48	48	NUM
gujaf-249	160	22	)	)	PUNCT
gujaf-249	160	23	total	total	ADJ
gujaf-249	160	24	research	research	NOUN
gujaf-249	160	25	sample	sample	NOUN
gujaf-249	160	26	in	in	ADP
gujaf-249	160	27	2017	2017	NUM
gujaf-249	160	28	-	-	SYM
gujaf-249	160	29	2021	2021	NUM
gujaf-249	160	30	142	142	NUM
gujaf-249	160	31	in	in	ADP
gujaf-249	160	32	this	this	DET
gujaf-249	160	33	study	study	NOUN
gujaf-249	160	34	,	,	PUNCT
gujaf-249	160	35	tax	tax	NOUN
gujaf-249	160	36	avoidance	avoidance	NOUN
gujaf-249	160	37	is	be	AUX
gujaf-249	160	38	employed	employ	VERB
gujaf-249	160	39	as	as	ADP
gujaf-249	160	40	the	the	DET
gujaf-249	160	41	independent	independent	ADJ
gujaf-249	160	42	variable	variable	NOUN
gujaf-249	160	43	.	.	PUNCT
gujaf-249	161	1	the	the	DET
gujaf-249	161	2	measurement	measurement	NOUN
gujaf-249	161	3	of	of	ADP
gujaf-249	161	4	tax	tax	NOUN
gujaf-249	161	5	avoidance	avoidance	NOUN
gujaf-249	161	6	utilizes	utilize	VERB
gujaf-249	161	7	a	a	DET
gujaf-249	161	8	recently	recently	ADV
gujaf-249	161	9	developed	develop	VERB
gujaf-249	161	10	model	model	NOUN
gujaf-249	161	11	called	call	VERB
gujaf-249	161	12	diff	diff	NOUN
gujaf-249	161	13	(	(	PUNCT
gujaf-249	161	14	str	str	NOUN
gujaf-249	161	15	-	-	PUNCT
gujaf-249	161	16	etr	etr	PROPN
gujaf-249	161	17	)	)	PUNCT
gujaf-249	161	18	,	,	PUNCT
gujaf-249	161	19	which	which	PRON
gujaf-249	161	20	was	be	AUX
gujaf-249	161	21	introduced	introduce	VERB
gujaf-249	161	22	by	by	ADP
gujaf-249	161	23	(	(	PUNCT
gujaf-249	161	24	thomsen	thomsen	PROPN
gujaf-249	161	25	and	and	CCONJ
gujaf-249	161	26	watrin	watrin	NOUN
gujaf-249	161	27	,	,	PUNCT
gujaf-249	161	28	2018	2018	NUM
gujaf-249	161	29	)	)	PUNCT
gujaf-249	161	30	and	and	CCONJ
gujaf-249	161	31	adopted	adopt	VERB
gujaf-249	161	32	by	by	ADP
gujaf-249	161	33	(	(	PUNCT
gujaf-249	161	34	salehi	salehi	X
gujaf-249	161	35	et	et	PROPN
gujaf-249	161	36	al	al	PROPN
gujaf-249	161	37	.	.	PROPN
gujaf-249	161	38	,	,	PUNCT
gujaf-249	161	39	2020	2020	NUM
gujaf-249	161	40	)	)	PUNCT
gujaf-249	161	41	.	.	PUNCT
gujaf-249	162	1	the	the	DET
gujaf-249	162	2	diff	diff	NOUN
gujaf-249	162	3	(	(	PUNCT
gujaf-249	162	4	str	str	NOUN
gujaf-249	162	5	-	-	PUNCT
gujaf-249	162	6	etr	etr	PROPN
gujaf-249	162	7	)	)	PUNCT
gujaf-249	162	8	measurement	measurement	NOUN
gujaf-249	162	9	model	model	NOUN
gujaf-249	162	10	offers	offer	VERB
gujaf-249	162	11	a	a	DET
gujaf-249	162	12	fresh	fresh	ADJ
gujaf-249	162	13	approach	approach	NOUN
gujaf-249	162	14	to	to	ADP
gujaf-249	162	15	assessing	assess	VERB
gujaf-249	162	16	tax	tax	NOUN
gujaf-249	162	17	avoidance	avoidance	NOUN
gujaf-249	162	18	and	and	CCONJ
gujaf-249	162	19	serves	serve	VERB
gujaf-249	162	20	as	as	ADP
gujaf-249	162	21	the	the	DET
gujaf-249	162	22	basis	basis	NOUN
gujaf-249	162	23	for	for	ADP
gujaf-249	162	24	analyzing	analyze	VERB
gujaf-249	162	25	its	its	PRON
gujaf-249	162	26	impact	impact	NOUN
gujaf-249	162	27	on	on	ADP
gujaf-249	162	28	the	the	DET
gujaf-249	162	29	variables	variable	NOUN
gujaf-249	162	30	under	under	ADP
gujaf-249	162	31	investigation	investigation	NOUN
gujaf-249	162	32	in	in	ADP
gujaf-249	162	33	this	this	DET
gujaf-249	162	34	study	study	NOUN
gujaf-249	162	35	.	.	PUNCT
gujaf-249	163	1	a	a	DET
gujaf-249	163	2	positive	positive	ADJ
gujaf-249	163	3	measurement	measurement	NOUN
gujaf-249	163	4	result	result	NOUN
gujaf-249	163	5	of	of	ADP
gujaf-249	163	6	diff	diff	NOUN
gujaf-249	163	7	(	(	PUNCT
gujaf-249	163	8	str	str	NOUN
gujaf-249	163	9	-	-	PUNCT
gujaf-249	163	10	etr	etr	NOUN
gujaf-249	163	11	)	)	PUNCT
gujaf-249	163	12	in	in	ADP
gujaf-249	163	13	a	a	DET
gujaf-249	163	14	company	company	NOUN
gujaf-249	163	15	indicates	indicate	VERB
gujaf-249	163	16	the	the	DET
gujaf-249	163	17	presence	presence	NOUN
gujaf-249	163	18	of	of	ADP
gujaf-249	163	19	tax	tax	NOUN
gujaf-249	163	20	avoidance	avoidance	NOUN
gujaf-249	163	21	,	,	PUNCT
gujaf-249	163	22	and	and	CCONJ
gujaf-249	163	23	vice	vice	ADV
gujaf-249	163	24	versa	versa	ADV
gujaf-249	163	25	(	(	PUNCT
gujaf-249	163	26	thomsen	thomsen	PROPN
gujaf-249	163	27	&	&	CCONJ
gujaf-249	163	28	watrin	watrin	PROPN
gujaf-249	163	29	,	,	PUNCT
gujaf-249	163	30	2018	2018	NUM
gujaf-249	163	31	)	)	PUNCT
gujaf-249	163	32	.	.	PUNCT
gujaf-249	164	1	different	different	ADJ
gujaf-249	164	2	=	=	ADJ
gujaf-249	164	3	statuary	statuary	ADJ
gujaf-249	164	4	tax	tax	NOUN
gujaf-249	164	5	rates	rate	NOUN
gujaf-249	164	6	(	(	PUNCT
gujaf-249	164	7	str	str	NOUN
gujaf-249	164	8	)	)	PUNCT
gujaf-249	164	9	−	−	ADP
gujaf-249	164	10	effective	effective	ADJ
gujaf-249	164	11	tax	tax	NOUN
gujaf-249	164	12	rate	rate	NOUN
gujaf-249	164	13	(	(	PUNCT
gujaf-249	164	14	etr	etr	NOUN
gujaf-249	164	15	)	)	PUNCT
gujaf-249	164	16	robustness	robustness	NOUN
gujaf-249	164	17	tests	test	NOUN
gujaf-249	164	18	are	be	AUX
gujaf-249	164	19	also	also	ADV
gujaf-249	164	20	employed	employ	VERB
gujaf-249	164	21	in	in	ADP
gujaf-249	164	22	this	this	DET
gujaf-249	164	23	study	study	NOUN
gujaf-249	164	24	.	.	PUNCT
gujaf-249	165	1	furthermore	furthermore	ADV
gujaf-249	165	2	,	,	PUNCT
gujaf-249	165	3	this	this	DET
gujaf-249	165	4	study	study	NOUN
gujaf-249	165	5	utilizes	utilize	VERB
gujaf-249	165	6	another	another	DET
gujaf-249	165	7	measure	measure	NOUN
gujaf-249	165	8	to	to	PART
gujaf-249	165	9	assess	assess	VERB
gujaf-249	165	10	the	the	DET
gujaf-249	165	11	tax	tax	NOUN
gujaf-249	165	12	avoidance	avoidance	NOUN
gujaf-249	165	13	variable	variable	NOUN
gujaf-249	165	14	,	,	PUNCT
gujaf-249	165	15	namely	namely	ADV
gujaf-249	165	16	effective	effective	ADJ
gujaf-249	165	17	tax	tax	NOUN
gujaf-249	165	18	rate	rate	NOUN
gujaf-249	165	19	(	(	PUNCT
gujaf-249	165	20	etr	etr	PROPN
gujaf-249	165	21	)	)	PUNCT
gujaf-249	165	22	as	as	SCONJ
gujaf-249	165	23	proposed	propose	VERB
gujaf-249	165	24	by	by	ADP
gujaf-249	165	25	(	(	PUNCT
gujaf-249	165	26	fajri	fajri	VERB
gujaf-249	165	27	,	,	PUNCT
gujaf-249	165	28	2019	2019	NUM
gujaf-249	165	29	)	)	PUNCT
gujaf-249	165	30	.	.	PUNCT
gujaf-249	166	1	37	37	NUM
gujaf-249	166	2	effective	effective	ADJ
gujaf-249	166	3	tax	tax	NOUN
gujaf-249	166	4	rate	rate	NOUN
gujaf-249	166	5	(	(	PUNCT
gujaf-249	166	6	etr	etr	NOUN
gujaf-249	166	7	)	)	PUNCT
gujaf-249	166	8	=	=	PUNCT
gujaf-249	166	9	total	total	ADJ
gujaf-249	166	10	tax	tax	NOUN
gujaf-249	166	11	expense	expense	NOUN
gujaf-249	166	12	pre	pre	X
gujaf-249	167	1	−	−	PROPN
gujaf-249	167	2	tax	tax	NOUN
gujaf-249	167	3	icome	icome	NOUN
gujaf-249	167	4	political	political	ADJ
gujaf-249	167	5	connection	connection	NOUN
gujaf-249	167	6	in	in	ADP
gujaf-249	167	7	this	this	DET
gujaf-249	167	8	study	study	NOUN
gujaf-249	167	9	is	be	AUX
gujaf-249	167	10	measured	measure	VERB
gujaf-249	167	11	using	use	VERB
gujaf-249	167	12	a	a	DET
gujaf-249	167	13	binary	binary	ADJ
gujaf-249	167	14	variable	variable	NOUN
gujaf-249	167	15	,	,	PUNCT
gujaf-249	167	16	also	also	ADV
gujaf-249	167	17	known	know	VERB
gujaf-249	167	18	as	as	ADP
gujaf-249	167	19	a	a	DET
gujaf-249	167	20	dummy	dummy	ADJ
gujaf-249	167	21	variable	variable	NOUN
gujaf-249	167	22	.	.	PUNCT
gujaf-249	168	1	a	a	DET
gujaf-249	168	2	value	value	NOUN
gujaf-249	168	3	of	of	ADP
gujaf-249	168	4	0	0	NUM
gujaf-249	168	5	is	be	AUX
gujaf-249	168	6	assigned	assign	VERB
gujaf-249	168	7	to	to	PART
gujaf-249	168	8	indicate	indicate	VERB
gujaf-249	168	9	the	the	DET
gujaf-249	168	10	absence	absence	NOUN
gujaf-249	168	11	of	of	ADP
gujaf-249	168	12	a	a	DET
gujaf-249	168	13	political	political	ADJ
gujaf-249	168	14	connection	connection	NOUN
gujaf-249	168	15	,	,	PUNCT
gujaf-249	168	16	while	while	SCONJ
gujaf-249	168	17	a	a	DET
gujaf-249	168	18	value	value	NOUN
gujaf-249	168	19	of	of	ADP
gujaf-249	168	20	1	1	NUM
gujaf-249	168	21	is	be	AUX
gujaf-249	168	22	assigned	assign	VERB
gujaf-249	168	23	to	to	PART
gujaf-249	168	24	indicate	indicate	VERB
gujaf-249	168	25	the	the	DET
gujaf-249	168	26	presence	presence	NOUN
gujaf-249	168	27	of	of	ADP
gujaf-249	168	28	a	a	DET
gujaf-249	168	29	political	political	ADJ
gujaf-249	168	30	connection	connection	NOUN
gujaf-249	168	31	.	.	PUNCT
gujaf-249	169	1	a	a	DET
gujaf-249	169	2	company	company	NOUN
gujaf-249	169	3	is	be	AUX
gujaf-249	169	4	considered	consider	VERB
gujaf-249	169	5	to	to	PART
gujaf-249	169	6	have	have	VERB
gujaf-249	169	7	political	political	ADJ
gujaf-249	169	8	connections	connection	NOUN
gujaf-249	169	9	if	if	SCONJ
gujaf-249	169	10	the	the	DET
gujaf-249	169	11	shareholders	shareholder	NOUN
gujaf-249	169	12	(	(	PUNCT
gujaf-249	169	13	with	with	ADP
gujaf-249	169	14	a	a	DET
gujaf-249	169	15	minimum	minimum	ADJ
gujaf-249	169	16	ownership	ownership	NOUN
gujaf-249	169	17	of	of	ADP
gujaf-249	169	18	10	10	NUM
gujaf-249	169	19	%	%	NOUN
gujaf-249	169	20	)	)	PUNCT
gujaf-249	169	21	,	,	PUNCT
gujaf-249	169	22	current	current	ADJ
gujaf-249	169	23	and	and	CCONJ
gujaf-249	169	24	former	former	ADJ
gujaf-249	169	25	board	board	NOUN
gujaf-249	169	26	members	member	NOUN
gujaf-249	169	27	,	,	PUNCT
gujaf-249	169	28	and	and	CCONJ
gujaf-249	169	29	commissioners	commissioner	NOUN
gujaf-249	169	30	are	be	AUX
gujaf-249	169	31	:	:	PUNCT
gujaf-249	169	32	(	(	PUNCT
gujaf-249	169	33	a	a	X
gujaf-249	169	34	)	)	PUNCT
gujaf-249	169	35	members	member	NOUN
gujaf-249	169	36	of	of	ADP
gujaf-249	169	37	parliament	parliament	NOUN
gujaf-249	169	38	,	,	PUNCT
gujaf-249	169	39	(	(	PUNCT
gujaf-249	169	40	b	b	X
gujaf-249	169	41	)	)	PUNCT
gujaf-249	169	42	a	a	DET
gujaf-249	169	43	minister	minister	NOUN
gujaf-249	169	44	or	or	CCONJ
gujaf-249	169	45	head	head	NOUN
gujaf-249	169	46	of	of	ADP
gujaf-249	169	47	local	local	ADJ
gujaf-249	169	48	government	government	NOUN
gujaf-249	169	49	,	,	PUNCT
gujaf-249	169	50	(	(	PUNCT
gujaf-249	169	51	c	c	X
gujaf-249	169	52	)	)	PUNCT
gujaf-249	169	53	have	have	VERB
gujaf-249	169	54	affiliations	affiliation	NOUN
gujaf-249	169	55	with	with	ADP
gujaf-249	169	56	politicians	politician	NOUN
gujaf-249	169	57	or	or	CCONJ
gujaf-249	169	58	political	political	ADJ
gujaf-249	169	59	parties	party	NOUN
gujaf-249	169	60	.	.	PUNCT
gujaf-249	170	1	subsequently	subsequently	ADV
gujaf-249	170	2	,	,	PUNCT
gujaf-249	170	3	a	a	DET
gujaf-249	170	4	code	code	NOUN
gujaf-249	170	5	of	of	ADP
gujaf-249	170	6	1	1	NUM
gujaf-249	170	7	is	be	AUX
gujaf-249	170	8	assigned	assign	VERB
gujaf-249	170	9	when	when	SCONJ
gujaf-249	170	10	the	the	DET
gujaf-249	170	11	company	company	NOUN
gujaf-249	170	12	is	be	AUX
gujaf-249	170	13	politically	politically	ADV
gujaf-249	170	14	connected	connect	VERB
gujaf-249	170	15	,	,	PUNCT
gujaf-249	170	16	and	and	CCONJ
gujaf-249	170	17	0	0	NUM
gujaf-249	170	18	otherwise	otherwise	ADV
gujaf-249	170	19	.	.	PUNCT
gujaf-249	171	1	a	a	DET
gujaf-249	171	2	code	code	NOUN
gujaf-249	171	3	of	of	ADP
gujaf-249	171	4	1	1	NUM
gujaf-249	171	5	is	be	AUX
gujaf-249	171	6	also	also	ADV
gujaf-249	171	7	assigned	assign	VERB
gujaf-249	171	8	for	for	ADP
gujaf-249	171	9	companies	company	NOUN
gujaf-249	171	10	connected	connect	VERB
gujaf-249	171	11	to	to	ADP
gujaf-249	171	12	the	the	DET
gujaf-249	171	13	military	military	NOUN
gujaf-249	171	14	,	,	PUNCT
gujaf-249	171	15	and	and	CCONJ
gujaf-249	171	16	0	0	NUM
gujaf-249	171	17	otherwise	otherwise	ADV
gujaf-249	171	18	.	.	PUNCT
gujaf-249	172	1	furthermore	furthermore	ADV
gujaf-249	172	2	,	,	PUNCT
gujaf-249	172	3	political	political	ADJ
gujaf-249	172	4	connections	connection	NOUN
gujaf-249	172	5	are	be	AUX
gujaf-249	172	6	also	also	ADV
gujaf-249	172	7	measured	measure	VERB
gujaf-249	172	8	based	base	VERB
gujaf-249	172	9	on	on	ADP
gujaf-249	172	10	formal	formal	ADJ
gujaf-249	172	11	politics	politic	NOUN
gujaf-249	172	12	,	,	PUNCT
gujaf-249	172	13	meaning	mean	VERB
gujaf-249	172	14	when	when	SCONJ
gujaf-249	172	15	the	the	DET
gujaf-249	172	16	company	company	NOUN
gujaf-249	172	17	has	have	VERB
gujaf-249	172	18	at	at	ADV
gujaf-249	172	19	least	least	ADV
gujaf-249	172	20	one	one	NUM
gujaf-249	172	21	board	board	NOUN
gujaf-249	172	22	member	member	NOUN
gujaf-249	172	23	holding	hold	VERB
gujaf-249	172	24	shares	share	NOUN
gujaf-249	172	25	issued	issue	VERB
gujaf-249	172	26	by	by	ADP
gujaf-249	172	27	a	a	DET
gujaf-249	172	28	government	government	NOUN
gujaf-249	172	29	-	-	PUNCT
gujaf-249	172	30	owned	own	VERB
gujaf-249	172	31	enterprise	enterprise	NOUN
gujaf-249	172	32	(	(	PUNCT
gujaf-249	172	33	soe	soe	PROPN
gujaf-249	172	34	/	/	SYM
gujaf-249	172	35	bumn	bumn	PROPN
gujaf-249	172	36	)	)	PUNCT
gujaf-249	172	37	(	(	PUNCT
gujaf-249	172	38	faccio	faccio	PROPN
gujaf-249	172	39	,	,	PUNCT
gujaf-249	172	40	2006	2006	NUM
gujaf-249	172	41	;	;	PUNCT
gujaf-249	173	1	fu	fu	PROPN
gujaf-249	173	2	et	et	PROPN
gujaf-249	173	3	al	al	PROPN
gujaf-249	173	4	.	.	PROPN
gujaf-249	173	5	,	,	PUNCT
gujaf-249	173	6	2017	2017	NUM
gujaf-249	173	7	;	;	PUNCT
gujaf-249	173	8	habib	habib	PROPN
gujaf-249	173	9	et	et	PROPN
gujaf-249	173	10	al	al	PROPN
gujaf-249	173	11	.	.	PROPN
gujaf-249	173	12	,	,	PUNCT
gujaf-249	173	13	2017).the	2017).the	DET
gujaf-249	173	14	cost	cost	NOUN
gujaf-249	173	15	of	of	ADP
gujaf-249	173	16	audit	audit	NOUN
gujaf-249	173	17	in	in	ADP
gujaf-249	173	18	this	this	DET
gujaf-249	173	19	study	study	NOUN
gujaf-249	173	20	will	will	AUX
gujaf-249	173	21	be	be	AUX
gujaf-249	173	22	measured	measure	VERB
gujaf-249	173	23	using	use	VERB
gujaf-249	173	24	the	the	DET
gujaf-249	173	25	natural	natural	ADJ
gujaf-249	173	26	logarithm	logarithm	NOUN
gujaf-249	173	27	of	of	ADP
gujaf-249	173	28	the	the	DET
gujaf-249	173	29	expenses	expense	NOUN
gujaf-249	173	30	incurred	incur	VERB
gujaf-249	173	31	by	by	ADP
gujaf-249	173	32	the	the	DET
gujaf-249	173	33	company	company	NOUN
gujaf-249	173	34	for	for	ADP
gujaf-249	173	35	auditors	auditor	NOUN
gujaf-249	173	36	(	(	PUNCT
gujaf-249	173	37	nuryani	nuryani	PROPN
gujaf-249	173	38	,	,	PUNCT
gujaf-249	173	39	2020).the	2020).the	DET
gujaf-249	173	40	moderating	moderate	VERB
gujaf-249	173	41	variable	variable	NOUN
gujaf-249	173	42	used	use	VERB
gujaf-249	173	43	in	in	ADP
gujaf-249	173	44	this	this	DET
gujaf-249	173	45	study	study	NOUN
gujaf-249	173	46	is	be	AUX
gujaf-249	173	47	audit	audit	NOUN
gujaf-249	173	48	quality	quality	NOUN
gujaf-249	173	49	.	.	PUNCT
gujaf-249	174	1	audit	audit	NOUN
gujaf-249	174	2	quality	quality	NOUN
gujaf-249	174	3	is	be	AUX
gujaf-249	174	4	calculated	calculate	VERB
gujaf-249	174	5	using	use	VERB
gujaf-249	174	6	absolute	absolute	ADJ
gujaf-249	174	7	discretionary	discretionary	ADJ
gujaf-249	174	8	accruals	accrual	NOUN
gujaf-249	174	9	(	(	PUNCT
gujaf-249	174	10	abs_dac	abs_dac	PROPN
gujaf-249	174	11	)	)	PUNCT
gujaf-249	174	12	based	base	VERB
gujaf-249	174	13	on	on	ADP
gujaf-249	174	14	kaznik	kaznik	PROPN
gujaf-249	174	15	's	's	PART
gujaf-249	174	16	model	model	NOUN
gujaf-249	174	17	(	(	PUNCT
gujaf-249	174	18	1999	1999	NUM
gujaf-249	174	19	)	)	PUNCT
gujaf-249	174	20	(	(	PUNCT
gujaf-249	174	21	martani	martani	NOUN
gujaf-249	174	22	et	et	PROPN
gujaf-249	174	23	al	al	PROPN
gujaf-249	174	24	.	.	PROPN
gujaf-249	174	25	,	,	PUNCT
gujaf-249	174	26	2021	2021	NUM
gujaf-249	174	27	)	)	PUNCT
gujaf-249	174	28	.	.	PUNCT
gujaf-249	175	1	discretionary	discretionary	ADJ
gujaf-249	175	2	accruals	accrual	NOUN
gujaf-249	175	3	are	be	AUX
gujaf-249	175	4	used	use	VERB
gujaf-249	175	5	as	as	ADP
gujaf-249	175	6	a	a	DET
gujaf-249	175	7	proxy	proxy	NOUN
gujaf-249	175	8	for	for	ADP
gujaf-249	175	9	audit	audit	NOUN
gujaf-249	175	10	quality	quality	NOUN
gujaf-249	175	11	because	because	SCONJ
gujaf-249	175	12	high	high	ADJ
gujaf-249	175	13	audit	audit	NOUN
gujaf-249	175	14	quality	quality	NOUN
gujaf-249	175	15	should	should	AUX
gujaf-249	175	16	be	be	AUX
gujaf-249	175	17	capable	capable	ADJ
gujaf-249	175	18	of	of	ADP
gujaf-249	175	19	limiting	limit	VERB
gujaf-249	175	20	the	the	DET
gujaf-249	175	21	opportunity	opportunity	NOUN
gujaf-249	175	22	for	for	SCONJ
gujaf-249	175	23	corporate	corporate	ADJ
gujaf-249	175	24	management	management	NOUN
gujaf-249	175	25	to	to	PART
gujaf-249	175	26	present	present	VERB
gujaf-249	175	27	financial	financial	ADJ
gujaf-249	175	28	information	information	NOUN
gujaf-249	175	29	extremely	extremely	ADV
gujaf-249	175	30	.	.	PUNCT
gujaf-249	176	1	the	the	DET
gujaf-249	176	2	discretionary	discretionary	ADJ
gujaf-249	176	3	accruals	accrual	NOUN
gujaf-249	176	4	used	use	VERB
gujaf-249	176	5	in	in	ADP
gujaf-249	176	6	the	the	DET
gujaf-249	176	7	analysis	analysis	NOUN
gujaf-249	176	8	are	be	AUX
gujaf-249	176	9	in	in	ADP
gujaf-249	176	10	absolute	absolute	ADJ
gujaf-249	176	11	terms	term	NOUN
gujaf-249	176	12	,	,	PUNCT
gujaf-249	176	13	where	where	SCONJ
gujaf-249	176	14	a	a	DET
gujaf-249	176	15	higher	high	ADJ
gujaf-249	176	16	absolute	absolute	ADJ
gujaf-249	176	17	value	value	NOUN
gujaf-249	176	18	of	of	ADP
gujaf-249	176	19	discretionary	discretionary	ADJ
gujaf-249	176	20	accruals	accrual	NOUN
gujaf-249	176	21	indicates	indicate	VERB
gujaf-249	176	22	lower	low	ADJ
gujaf-249	176	23	audit	audit	NOUN
gujaf-249	176	24	quality(nadia	quality(nadia	PROPN
gujaf-249	176	25	,	,	PUNCT
gujaf-249	176	26	2015).the	2015).the	DET
gujaf-249	176	27	model	model	NOUN
gujaf-249	176	28	is	be	AUX
gujaf-249	176	29	as	as	SCONJ
gujaf-249	176	30	follows	follow	VERB
gujaf-249	176	31	.	.	PUNCT
gujaf-249	177	1	𝐓𝐀𝐂𝐂𝐢𝐭	𝐓𝐀𝐂𝐂𝐢𝐭	PROPN
gujaf-249	177	2	𝐓𝐀𝐢𝐭−𝟏	𝐓𝐀𝐢𝐭−𝟏	PROPN
gujaf-249	177	3	=	=	SYM
gujaf-249	177	4	∝𝟏	∝𝟏	NOUN
gujaf-249	177	5	(	(	PUNCT
gujaf-249	177	6	𝟏	𝟏	NUM
gujaf-249	177	7	𝐓𝐀𝐢𝐭−𝟏	𝐓𝐀𝐢𝐭−𝟏	ADJ
gujaf-249	177	8	)	)	PUNCT
gujaf-249	178	1	+	+	CCONJ
gujaf-249	178	2	∝𝟐	∝𝟐	PROPN
gujaf-249	178	3	(	(	PUNCT
gujaf-249	178	4	∆𝐑𝐄𝐕𝐢𝐭	∆𝐑𝐄𝐕𝐢𝐭	ADP
gujaf-249	178	5	−	−	PROPN
gujaf-249	178	6	∆𝐑𝐄𝐂𝐢𝐭	∆𝐑𝐄𝐂𝐢𝐭	PROPN
gujaf-249	178	7	𝐓𝐀𝐢𝐭−𝟏	𝐓𝐀𝐢𝐭−𝟏	ADJ
gujaf-249	178	8	)	)	PUNCT
gujaf-249	179	1	+	+	CCONJ
gujaf-249	179	2	∝𝟑	∝𝟑	NUM
gujaf-249	179	3	(	(	PUNCT
gujaf-249	179	4	𝐏𝐏𝐄𝐢𝐭	𝐏𝐏𝐄𝐢𝐭	PROPN
gujaf-249	179	5	𝐓𝐀𝐢𝐭−𝟏	𝐓𝐀𝐢𝐭−𝟏	ADJ
gujaf-249	179	6	)	)	PUNCT
gujaf-249	180	1	+	+	PUNCT
gujaf-249	180	2	∝𝟑	∝𝟑	NOUN
gujaf-249	180	3	(	(	PUNCT
gujaf-249	180	4	∆𝐂𝐅𝐎𝐢𝐭	∆𝐂𝐅𝐎𝐢𝐭	PROPN
gujaf-249	180	5	𝐓𝐀𝐢𝐭−𝟏	𝐓𝐀𝐢𝐭−𝟏	ADJ
gujaf-249	180	6	)	)	PUNCT
gujaf-249	181	1	+	+	CCONJ
gujaf-249	181	2	𝛆𝐢𝐭	𝛆𝐢𝐭	PRON
gujaf-249	181	3	38	38	NUM
gujaf-249	181	4	4	4	NUM
gujaf-249	181	5	.	.	PUNCT
gujaf-249	182	1	findings	finding	NOUN
gujaf-249	182	2	and	and	CCONJ
gujaf-249	182	3	discussions	discussion	NOUN
gujaf-249	182	4	table	table	NOUN
gujaf-249	182	5	3	3	NUM
gujaf-249	182	6	:	:	PUNCT
gujaf-249	182	7	results	result	NOUN
gujaf-249	182	8	of	of	ADP
gujaf-249	182	9	regression	regression	NOUN
gujaf-249	182	10	analysis	analysis	NOUN
gujaf-249	182	11	mode	mode	NOUN
gujaf-249	182	12	l	l	PROPN
gujaf-249	182	13	variables	variables	PROPN
gujaf-249	182	14	diff	diff	VERB
gujaf-249	182	15	(	(	PUNCT
gujaf-249	182	16	str	str	NOUN
gujaf-249	182	17	-	-	PUNCT
gujaf-249	182	18	etr	etr	NOUN
gujaf-249	182	19	)	)	PUNCT
gujaf-249	182	20	,	,	PUNCT
gujaf-249	182	21	etr	etr	PROPN
gujaf-249	182	22	test	test	PROPN
gujaf-249	182	23	coefficien	coefficien	PROPN
gujaf-249	182	24	t	t	PROPN
gujaf-249	182	25	sig	sig	PROPN
gujaf-249	182	26	.	.	PUNCT
gujaf-249	183	1	coefficien	coefficien	PROPN
gujaf-249	183	2	t	t	PROPN
gujaf-249	183	3	sig	sig	PROPN
gujaf-249	183	4	.	.	PUNCT
gujaf-249	184	1	mode	mode	PROPN
gujaf-249	184	2	l	l	PROPN
gujaf-249	184	3	1	1	NUM
gujaf-249	184	4	(	(	PUNCT
gujaf-249	184	5	constant	constant	ADJ
gujaf-249	184	6	)	)	PUNCT
gujaf-249	184	7	2,522	2,522	NUM
gujaf-249	184	8	095	095	NUM
gujaf-249	184	9	-1,144	-1,144	NUM
gujaf-249	184	10	.049	.049	NUM
gujaf-249	184	11	pol	pol	PROPN
gujaf-249	184	12	.106	.106	NUM
gujaf-249	184	13	.133	.133	NUM
gujaf-249	185	1	-.031	-.031	NOUN
gujaf-249	185	2	.361	.361	NUM
gujaf-249	185	3	hypothesi	hypothesi	PROPN
gujaf-249	185	4	s	s	PART
gujaf-249	185	5	1	1	NUM
gujaf-249	185	6	aud_fees	aud_fee	NOUN
gujaf-249	185	7	-.138	-.138	PROPN
gujaf-249	185	8	.615	.615	NUM
gujaf-249	185	9	-.001	-.001	X
gujaf-249	185	10	.987	.987	NUM
gujaf-249	185	11	hypothesi	hypothesi	NOUN
gujaf-249	185	12	s	s	PART
gujaf-249	185	13	2	2	NUM
gujaf-249	185	14	lev	lev	NOUN
gujaf-249	185	15	.151	.151	NUM
gujaf-249	185	16	.342	.342	NUM
gujaf-249	185	17	.124	.124	NUM
gujaf-249	185	18	.009	.009	NUM
gujaf-249	185	19	size	size	NOUN
gujaf-249	185	20	-.307	-.307	ADP
gujaf-249	185	21	.258	.258	NUM
gujaf-249	185	22	.324	.324	NUM
gujaf-249	185	23	005	005	NUM
gujaf-249	185	24	roa	roa	PROPN
gujaf-249	185	25	-.280	-.280	PROPN
gujaf-249	185	26	.114	.114	NUM
gujaf-249	185	27	-.336	-.336	PROPN
gujaf-249	185	28	.000	.000	NUM
gujaf-249	185	29	mode	mode	NOUN
gujaf-249	185	30	l	l	NOUN
gujaf-249	185	31	2	2	NUM
gujaf-249	185	32	(	(	PUNCT
gujaf-249	185	33	constant	constant	ADJ
gujaf-249	185	34	)	)	PUNCT
gujaf-249	185	35	-6,697	-6,697	NOUN
gujaf-249	185	36	.876	.876	NUM
gujaf-249	186	1	-.222	-.222	PROPN
gujaf-249	186	2	.654	.654	NUM
gujaf-249	186	3	pol	pol	PROPN
gujaf-249	186	4	.447	.447	NUM
gujaf-249	187	1	*	*	PUNCT
gujaf-249	188	1	*	*	PUNCT
gujaf-249	188	2	.02	.02	NUM
gujaf-249	188	3	9	9	NUM
gujaf-249	188	4	.025	.025	NUM
gujaf-249	188	5	.398	.398	NUM
gujaf-249	188	6	aud_fees	aud_fee	VERB
gujaf-249	188	7	3,394	3,394	NUM
gujaf-249	188	8	.857	.857	NUM
gujaf-249	188	9	-.017	-.017	PROPN
gujaf-249	188	10	.789	.789	NUM
gujaf-249	188	11	aud_qual	aud_qual	ADJ
gujaf-249	188	12	.312	.312	NUM
gujaf-249	188	13	.090	.090	NUM
gujaf-249	188	14	exclude	exclude	VERB
gujaf-249	188	15	exclud	exclud	PROPN
gujaf-249	188	16	e	e	PROPN
gujaf-249	188	17	pol*aq	pol*aq	PROPN
gujaf-249	188	18	-.312	-.312	PROPN
gujaf-249	188	19	*	*	ADJ
gujaf-249	188	20	.090	.090	NUM
gujaf-249	188	21	-.020	-.020	PROPN
gujaf-249	188	22	*	*	PUNCT
gujaf-249	188	23	*	*	NOUN
gujaf-249	188	24	.001	.001	NUM
gujaf-249	188	25	hypothesi	hypothesi	NOUN
gujaf-249	188	26	s	s	PART
gujaf-249	188	27	3	3	NUM
gujaf-249	188	28	aud_fees*a	aud_fees*a	ADJ
gujaf-249	188	29	q	q	PROPN
gujaf-249	189	1	-.385	-.385	NUM
gujaf-249	189	2	.850	.850	NUM
gujaf-249	190	1	.000	.000	NUM
gujaf-249	190	2	.532	.532	NUM
gujaf-249	190	3	hypothesi	hypothesi	NOUN
gujaf-249	190	4	s	s	PART
gujaf-249	190	5	4	4	NUM
gujaf-249	190	6	lev	lev	NOUN
gujaf-249	190	7	.268	.268	NUM
gujaf-249	190	8	054	054	NUM
gujaf-249	190	9	071	071	NUM
gujaf-249	190	10	081	081	NUM
gujaf-249	190	11	size	size	NOUN
gujaf-249	190	12	-.031	-.031	PROPN
gujaf-249	190	13	.298	.298	NUM
gujaf-249	190	14	.169	.169	NUM
gujaf-249	190	15	083	083	NUM
gujaf-249	190	16	roa	roa	PROPN
gujaf-249	190	17	-.410	-.410	PROPN
gujaf-249	190	18	061	061	NUM
gujaf-249	191	1	-.310	-.310	NOUN
gujaf-249	191	2	.000	.000	NUM
gujaf-249	191	3	*	*	PUNCT
gujaf-249	191	4	*	*	PUNCT
gujaf-249	191	5	sig	sig	NOUN
gujaf-249	191	6	.	.	PUNCT
gujaf-249	192	1	at	at	ADP
gujaf-249	192	2	level	level	NOUN
gujaf-249	192	3	0.05	0.05	NUM
gujaf-249	192	4	(	(	PUNCT
gujaf-249	192	5	p	p	X
gujaf-249	192	6	<	<	X
gujaf-249	192	7	0.05	0.05	NUM
gujaf-249	192	8	)	)	PUNCT
gujaf-249	192	9	,	,	PUNCT
gujaf-249	192	10	*	*	PUNCT
gujaf-249	192	11	sig	sig	NOUN
gujaf-249	192	12	.	.	PUNCT
gujaf-249	193	1	at	at	ADP
gujaf-249	193	2	the	the	DET
gujaf-249	193	3	0.10	0.10	NUM
gujaf-249	193	4	level	level	NOUN
gujaf-249	193	5	(	(	PUNCT
gujaf-249	193	6	p	p	X
gujaf-249	193	7	<	<	X
gujaf-249	193	8	0.10	0.10	NUM
gujaf-249	193	9	)	)	PUNCT
gujaf-249	193	10	4.1political	4.1political	ADJ
gujaf-249	193	11	connection	connection	NOUN
gujaf-249	193	12	and	and	CCONJ
gujaf-249	193	13	tax	tax	NOUN
gujaf-249	193	14	avoidance	avoidance	NOUN
gujaf-249	193	15	the	the	DET
gujaf-249	193	16	study	study	NOUN
gujaf-249	193	17	's	's	PART
gujaf-249	193	18	results	result	NOUN
gujaf-249	193	19	indicate	indicate	VERB
gujaf-249	193	20	that	that	SCONJ
gujaf-249	193	21	the	the	DET
gujaf-249	193	22	political	political	ADJ
gujaf-249	193	23	connections	connection	NOUN
gujaf-249	193	24	variable	variable	NOUN
gujaf-249	193	25	has	have	VERB
gujaf-249	193	26	a	a	DET
gujaf-249	193	27	positive	positive	ADJ
gujaf-249	193	28	coefficient	coefficient	NOUN
gujaf-249	193	29	,	,	PUNCT
gujaf-249	193	30	indicated	indicate	VERB
gujaf-249	193	31	by	by	ADP
gujaf-249	193	32	a	a	DET
gujaf-249	193	33	value	value	NOUN
gujaf-249	193	34	of	of	ADP
gujaf-249	193	35	0.106	0.106	NUM
gujaf-249	193	36	,	,	PUNCT
gujaf-249	193	37	but	but	CCONJ
gujaf-249	193	38	it	it	PRON
gujaf-249	193	39	is	be	AUX
gujaf-249	193	40	not	not	PART
gujaf-249	193	41	statistically	statistically	ADV
gujaf-249	193	42	significant	significant	ADJ
gujaf-249	193	43	at	at	ADP
gujaf-249	193	44	the	the	DET
gujaf-249	193	45	0.05	0.05	NUM
gujaf-249	193	46	level	level	NOUN
gujaf-249	193	47	(	(	PUNCT
gujaf-249	193	48	p	p	NOUN
gujaf-249	193	49	-	-	PUNCT
gujaf-249	193	50	value	value	NOUN
gujaf-249	193	51	=	=	NOUN
gujaf-249	193	52	0.133	0.133	NUM
gujaf-249	193	53	)	)	PUNCT
gujaf-249	193	54	.	.	PUNCT
gujaf-249	194	1	therefore	therefore	ADV
gujaf-249	194	2	,	,	PUNCT
gujaf-249	194	3	it	it	PRON
gujaf-249	194	4	can	can	AUX
gujaf-249	194	5	be	be	AUX
gujaf-249	194	6	concluded	conclude	VERB
gujaf-249	194	7	that	that	SCONJ
gujaf-249	194	8	political	political	ADJ
gujaf-249	194	9	connections	connection	NOUN
gujaf-249	194	10	do	do	AUX
gujaf-249	194	11	not	not	PART
gujaf-249	194	12	have	have	VERB
gujaf-249	194	13	a	a	DET
gujaf-249	194	14	significant	significant	ADJ
gujaf-249	194	15	impact	impact	NOUN
gujaf-249	194	16	on	on	ADP
gujaf-249	194	17	tax	tax	NOUN
gujaf-249	194	18	avoidance	avoidance	NOUN
gujaf-249	194	19	,	,	PUNCT
gujaf-249	194	20	and	and	CCONJ
gujaf-249	194	21	the	the	DET
gujaf-249	194	22	first	first	ADJ
gujaf-249	194	23	hypothesis	hypothesis	NOUN
gujaf-249	194	24	is	be	AUX
gujaf-249	194	25	rejected	reject	VERB
gujaf-249	194	26	.	.	PUNCT
gujaf-249	195	1	this	this	PRON
gujaf-249	195	2	suggests	suggest	VERB
gujaf-249	195	3	that	that	SCONJ
gujaf-249	195	4	the	the	DET
gujaf-249	195	5	political	political	ADJ
gujaf-249	195	6	connections	connection	NOUN
gujaf-249	195	7	possessed	possess	VERB
gujaf-249	195	8	by	by	ADP
gujaf-249	195	9	companies	company	NOUN
gujaf-249	195	10	may	may	AUX
gujaf-249	195	11	not	not	PART
gujaf-249	195	12	be	be	AUX
gujaf-249	195	13	utilized	utilize	VERB
gujaf-249	195	14	for	for	ADP
gujaf-249	195	15	tax	tax	NOUN
gujaf-249	195	16	avoidance	avoidance	NOUN
gujaf-249	195	17	practices.there	practices.there	ADV
gujaf-249	195	18	are	be	VERB
gujaf-249	195	19	several	several	ADJ
gujaf-249	195	20	reasons	reason	NOUN
gujaf-249	195	21	why	why	SCONJ
gujaf-249	195	22	the	the	DET
gujaf-249	195	23	empirical	empirical	ADJ
gujaf-249	195	24	results	result	NOUN
gujaf-249	195	25	show	show	VERB
gujaf-249	195	26	no	no	DET
gujaf-249	195	27	significant	significant	ADJ
gujaf-249	195	28	influence	influence	NOUN
gujaf-249	195	29	between	between	ADP
gujaf-249	195	30	political	political	ADJ
gujaf-249	195	31	39	39	NUM
gujaf-249	195	32	connections	connection	NOUN
gujaf-249	195	33	and	and	CCONJ
gujaf-249	195	34	tax	tax	NOUN
gujaf-249	195	35	avoidance	avoidance	NOUN
gujaf-249	195	36	.	.	PUNCT
gujaf-249	196	1	firstly	firstly	ADV
gujaf-249	196	2	,	,	PUNCT
gujaf-249	196	3	during	during	ADP
gujaf-249	196	4	the	the	DET
gujaf-249	196	5	research	research	NOUN
gujaf-249	196	6	period	period	NOUN
gujaf-249	196	7	,	,	PUNCT
gujaf-249	196	8	mining	mining	NOUN
gujaf-249	196	9	companies	company	NOUN
gujaf-249	196	10	in	in	ADP
gujaf-249	196	11	indonesia	indonesia	PROPN
gujaf-249	196	12	did	do	AUX
gujaf-249	196	13	not	not	PART
gujaf-249	196	14	utilize	utilize	VERB
gujaf-249	196	15	their	their	PRON
gujaf-249	196	16	political	political	ADJ
gujaf-249	196	17	connections	connection	NOUN
gujaf-249	196	18	for	for	ADP
gujaf-249	196	19	tax	tax	NOUN
gujaf-249	196	20	avoidance	avoidance	NOUN
gujaf-249	196	21	practices	practice	NOUN
gujaf-249	196	22	.	.	PUNCT
gujaf-249	197	1	this	this	DET
gujaf-249	197	2	result	result	NOUN
gujaf-249	197	3	aligns	align	VERB
gujaf-249	197	4	with	with	ADP
gujaf-249	197	5	the	the	DET
gujaf-249	197	6	resource	resource	NOUN
gujaf-249	197	7	dependence	dependence	NOUN
gujaf-249	197	8	theory	theory	NOUN
gujaf-249	197	9	,	,	PUNCT
gujaf-249	197	10	which	which	PRON
gujaf-249	197	11	posits	posit	VERB
gujaf-249	197	12	that	that	SCONJ
gujaf-249	197	13	political	political	ADJ
gujaf-249	197	14	relationships	relationship	NOUN
gujaf-249	197	15	within	within	ADP
gujaf-249	197	16	a	a	DET
gujaf-249	197	17	company	company	NOUN
gujaf-249	197	18	are	be	AUX
gujaf-249	197	19	beneficial	beneficial	ADJ
gujaf-249	197	20	for	for	ADP
gujaf-249	197	21	reducing	reduce	VERB
gujaf-249	197	22	the	the	DET
gujaf-249	197	23	risk	risk	NOUN
gujaf-249	197	24	of	of	ADP
gujaf-249	197	25	environmental	environmental	ADJ
gujaf-249	197	26	uncertainty	uncertainty	NOUN
gujaf-249	197	27	(	(	PUNCT
gujaf-249	197	28	pfeffer	pfeffer	PROPN
gujaf-249	197	29	&	&	CCONJ
gujaf-249	197	30	salancik	salancik	PROPN
gujaf-249	197	31	,	,	PUNCT
gujaf-249	197	32	2003	2003	NUM
gujaf-249	197	33	)	)	PUNCT
gujaf-249	197	34	.	.	PUNCT
gujaf-249	198	1	it	it	PRON
gujaf-249	198	2	indicates	indicate	VERB
gujaf-249	198	3	that	that	SCONJ
gujaf-249	198	4	the	the	DET
gujaf-249	198	5	political	political	ADJ
gujaf-249	198	6	connections	connection	NOUN
gujaf-249	198	7	held	hold	VERB
gujaf-249	198	8	by	by	ADP
gujaf-249	198	9	the	the	DET
gujaf-249	198	10	majority	majority	NOUN
gujaf-249	198	11	of	of	ADP
gujaf-249	198	12	sampled	sample	VERB
gujaf-249	198	13	companies	company	NOUN
gujaf-249	198	14	were	be	AUX
gujaf-249	198	15	used	use	VERB
gujaf-249	198	16	to	to	PART
gujaf-249	198	17	mitigate	mitigate	VERB
gujaf-249	198	18	the	the	DET
gujaf-249	198	19	risks	risk	NOUN
gujaf-249	198	20	of	of	ADP
gujaf-249	198	21	the	the	DET
gujaf-249	198	22	changing	change	VERB
gujaf-249	198	23	external	external	ADJ
gujaf-249	198	24	business	business	NOUN
gujaf-249	198	25	environment	environment	NOUN
gujaf-249	198	26	that	that	PRON
gujaf-249	198	27	could	could	AUX
gujaf-249	198	28	threaten	threaten	VERB
gujaf-249	198	29	their	their	PRON
gujaf-249	198	30	sustainability	sustainability	NOUN
gujaf-249	198	31	.	.	PUNCT
gujaf-249	199	1	this	this	PRON
gujaf-249	199	2	is	be	AUX
gujaf-249	199	3	evidenced	evidence	VERB
gujaf-249	199	4	by	by	ADP
gujaf-249	199	5	the	the	DET
gujaf-249	199	6	significant	significant	ADJ
gujaf-249	199	7	changes	change	NOUN
gujaf-249	199	8	brought	bring	VERB
gujaf-249	199	9	about	about	ADP
gujaf-249	199	10	by	by	ADP
gujaf-249	199	11	the	the	DET
gujaf-249	199	12	covid-19	covid-19	PROPN
gujaf-249	199	13	pandemic	pandemic	NOUN
gujaf-249	199	14	in	in	ADP
gujaf-249	199	15	indonesia	indonesia	PROPN
gujaf-249	199	16	in	in	ADP
gujaf-249	199	17	2020	2020	NUM
gujaf-249	199	18	-	-	SYM
gujaf-249	199	19	2021	2021	NUM
gujaf-249	199	20	,	,	PUNCT
gujaf-249	199	21	leading	lead	VERB
gujaf-249	199	22	to	to	ADP
gujaf-249	199	23	considerable	considerable	ADJ
gujaf-249	199	24	economic	economic	ADJ
gujaf-249	199	25	challenges	challenge	NOUN
gujaf-249	199	26	,	,	PUNCT
gujaf-249	199	27	with	with	ADP
gujaf-249	199	28	many	many	ADJ
gujaf-249	199	29	companies	company	NOUN
gujaf-249	199	30	experiencing	experience	VERB
gujaf-249	199	31	losses	loss	NOUN
gujaf-249	199	32	and	and	CCONJ
gujaf-249	199	33	the	the	DET
gujaf-249	199	34	situation	situation	NOUN
gujaf-249	199	35	being	be	AUX
gujaf-249	199	36	deemed	deem	VERB
gujaf-249	199	37	a	a	DET
gujaf-249	199	38	worse	bad	ADJ
gujaf-249	199	39	economic	economic	ADJ
gujaf-249	199	40	disaster	disaster	NOUN
gujaf-249	199	41	than	than	ADP
gujaf-249	199	42	the	the	DET
gujaf-249	199	43	2008	2008	NUM
gujaf-249	199	44	-	-	SYM
gujaf-249	199	45	2009	2009	NUM
gujaf-249	199	46	economic	economic	ADJ
gujaf-249	199	47	crisis	crisis	NOUN
gujaf-249	199	48	(	(	PUNCT
gujaf-249	199	49	kamarudin	kamarudin	NOUN
gujaf-249	199	50	et	et	PROPN
gujaf-249	199	51	al	al	PROPN
gujaf-249	199	52	.	.	PROPN
gujaf-249	199	53	,	,	PUNCT
gujaf-249	199	54	2022	2022	NUM
gujaf-249	199	55	)	)	PUNCT
gujaf-249	199	56	.	.	PUNCT
gujaf-249	200	1	however	however	ADV
gujaf-249	200	2	,	,	PUNCT
gujaf-249	200	3	in	in	ADP
gujaf-249	200	4	the	the	DET
gujaf-249	200	5	research	research	NOUN
gujaf-249	200	6	data	datum	NOUN
gujaf-249	200	7	,	,	PUNCT
gujaf-249	200	8	it	it	PRON
gujaf-249	200	9	was	be	AUX
gujaf-249	200	10	found	find	VERB
gujaf-249	200	11	that	that	SCONJ
gujaf-249	200	12	companies	company	NOUN
gujaf-249	200	13	with	with	ADP
gujaf-249	200	14	political	political	ADJ
gujaf-249	200	15	connections	connection	NOUN
gujaf-249	200	16	tended	tend	VERB
gujaf-249	200	17	to	to	PART
gujaf-249	200	18	survive	survive	VERB
gujaf-249	200	19	and	and	CCONJ
gujaf-249	200	20	remain	remain	VERB
gujaf-249	200	21	profitable	profitable	ADJ
gujaf-249	200	22	.	.	PUNCT
gujaf-249	201	1	this	this	PRON
gujaf-249	201	2	implies	imply	VERB
gujaf-249	201	3	that	that	SCONJ
gujaf-249	201	4	the	the	DET
gujaf-249	201	5	political	political	ADJ
gujaf-249	201	6	connections	connection	NOUN
gujaf-249	201	7	held	hold	VERB
gujaf-249	201	8	by	by	ADP
gujaf-249	201	9	these	these	DET
gujaf-249	201	10	companies	company	NOUN
gujaf-249	201	11	were	be	AUX
gujaf-249	201	12	not	not	PART
gujaf-249	201	13	used	use	VERB
gujaf-249	201	14	for	for	ADP
gujaf-249	201	15	tax	tax	NOUN
gujaf-249	201	16	avoidance	avoidance	NOUN
gujaf-249	201	17	practices	practice	NOUN
gujaf-249	201	18	but	but	CCONJ
gujaf-249	201	19	rather	rather	ADV
gujaf-249	201	20	as	as	ADP
gujaf-249	201	21	a	a	DET
gujaf-249	201	22	strategy	strategy	NOUN
gujaf-249	201	23	to	to	PART
gujaf-249	201	24	sustain	sustain	VERB
gujaf-249	201	25	their	their	PRON
gujaf-249	201	26	business	business	NOUN
gujaf-249	201	27	amid	amid	ADP
gujaf-249	201	28	uncertain	uncertain	ADJ
gujaf-249	201	29	external	external	ADJ
gujaf-249	201	30	environmental	environmental	NOUN
gujaf-249	201	31	changes.secondly	changes.secondly	ADV
gujaf-249	201	32	,	,	PUNCT
gujaf-249	201	33	there	there	PRON
gujaf-249	201	34	is	be	VERB
gujaf-249	201	35	concern	concern	NOUN
gujaf-249	201	36	about	about	ADP
gujaf-249	201	37	the	the	DET
gujaf-249	201	38	company	company	NOUN
gujaf-249	201	39	's	's	PART
gujaf-249	201	40	image	image	NOUN
gujaf-249	201	41	when	when	SCONJ
gujaf-249	201	42	engaging	engage	VERB
gujaf-249	201	43	in	in	ADP
gujaf-249	201	44	tax	tax	NOUN
gujaf-249	201	45	avoidance	avoidance	NOUN
gujaf-249	201	46	practices	practice	NOUN
gujaf-249	201	47	.	.	PUNCT
gujaf-249	202	1	(	(	PUNCT
gujaf-249	202	2	solikin	solikin	PROPN
gujaf-249	202	3	&	&	CCONJ
gujaf-249	202	4	slamet	slamet	PROPN
gujaf-249	202	5	,	,	PUNCT
gujaf-249	202	6	2022	2022	NUM
gujaf-249	202	7	)	)	PUNCT
gujaf-249	202	8	mentioned	mention	VERB
gujaf-249	202	9	that	that	SCONJ
gujaf-249	202	10	while	while	SCONJ
gujaf-249	202	11	political	political	ADJ
gujaf-249	202	12	connections	connection	NOUN
gujaf-249	202	13	can	can	AUX
gujaf-249	202	14	be	be	AUX
gujaf-249	202	15	highly	highly	ADV
gujaf-249	202	16	advantageous	advantageous	ADJ
gujaf-249	202	17	for	for	ADP
gujaf-249	202	18	companies	company	NOUN
gujaf-249	202	19	,	,	PUNCT
gujaf-249	202	20	they	they	PRON
gujaf-249	202	21	may	may	AUX
gujaf-249	202	22	also	also	ADV
gujaf-249	202	23	have	have	VERB
gujaf-249	202	24	future	future	ADJ
gujaf-249	202	25	implications	implication	NOUN
gujaf-249	202	26	.	.	PUNCT
gujaf-249	203	1	for	for	ADP
gujaf-249	203	2	instance	instance	NOUN
gujaf-249	203	3	,	,	PUNCT
gujaf-249	203	4	stakeholders	stakeholder	NOUN
gujaf-249	203	5	may	may	AUX
gujaf-249	203	6	lose	lose	VERB
gujaf-249	203	7	trust	trust	NOUN
gujaf-249	203	8	in	in	ADP
gujaf-249	203	9	companies	company	NOUN
gujaf-249	203	10	with	with	ADP
gujaf-249	203	11	political	political	ADJ
gujaf-249	203	12	connections	connection	NOUN
gujaf-249	203	13	,	,	PUNCT
gujaf-249	203	14	leading	lead	VERB
gujaf-249	203	15	to	to	ADP
gujaf-249	203	16	a	a	DET
gujaf-249	203	17	decline	decline	NOUN
gujaf-249	203	18	in	in	ADP
gujaf-249	203	19	the	the	DET
gujaf-249	203	20	company	company	NOUN
gujaf-249	203	21	's	's	PART
gujaf-249	203	22	image	image	NOUN
gujaf-249	203	23	.	.	PUNCT
gujaf-249	204	1	distrust	distrust	NOUN
gujaf-249	204	2	can	can	AUX
gujaf-249	204	3	result	result	VERB
gujaf-249	204	4	in	in	ADP
gujaf-249	204	5	reputational	reputational	ADJ
gujaf-249	204	6	damage	damage	NOUN
gujaf-249	204	7	,	,	PUNCT
gujaf-249	204	8	causing	cause	VERB
gujaf-249	204	9	losses	loss	NOUN
gujaf-249	204	10	for	for	ADP
gujaf-249	204	11	the	the	DET
gujaf-249	204	12	company	company	NOUN
gujaf-249	204	13	.	.	PUNCT
gujaf-249	205	1	this	this	PRON
gujaf-249	205	2	implies	imply	VERB
gujaf-249	205	3	that	that	SCONJ
gujaf-249	205	4	merely	merely	ADV
gujaf-249	205	5	having	have	VERB
gujaf-249	205	6	political	political	ADJ
gujaf-249	205	7	connections	connection	NOUN
gujaf-249	205	8	can	can	AUX
gujaf-249	205	9	create	create	VERB
gujaf-249	205	10	a	a	DET
gujaf-249	205	11	negative	negative	ADJ
gujaf-249	205	12	image	image	NOUN
gujaf-249	205	13	for	for	ADP
gujaf-249	205	14	a	a	DET
gujaf-249	205	15	company	company	NOUN
gujaf-249	205	16	.	.	PUNCT
gujaf-249	206	1	therefore	therefore	ADV
gujaf-249	206	2	,	,	PUNCT
gujaf-249	206	3	if	if	SCONJ
gujaf-249	206	4	political	political	ADJ
gujaf-249	206	5	connections	connection	NOUN
gujaf-249	206	6	become	become	VERB
gujaf-249	206	7	the	the	DET
gujaf-249	206	8	reason	reason	NOUN
gujaf-249	206	9	why	why	SCONJ
gujaf-249	206	10	companies	company	NOUN
gujaf-249	206	11	engage	engage	VERB
gujaf-249	206	12	in	in	ADP
gujaf-249	206	13	tax	tax	NOUN
gujaf-249	206	14	avoidance	avoidance	NOUN
gujaf-249	206	15	,	,	PUNCT
gujaf-249	206	16	it	it	PRON
gujaf-249	206	17	could	could	AUX
gujaf-249	206	18	threaten	threaten	VERB
gujaf-249	206	19	the	the	DET
gujaf-249	206	20	sustainability	sustainability	NOUN
gujaf-249	206	21	of	of	ADP
gujaf-249	206	22	the	the	DET
gujaf-249	206	23	corporation.in	corporation.in	NOUN
gujaf-249	206	24	the	the	DET
gujaf-249	206	25	robustness	robustness	NOUN
gujaf-249	206	26	test	test	NOUN
gujaf-249	206	27	,	,	PUNCT
gujaf-249	206	28	there	there	PRON
gujaf-249	206	29	are	be	VERB
gujaf-249	206	30	coefficient	coefficient	ADJ
gujaf-249	206	31	differences	difference	NOUN
gujaf-249	206	32	between	between	ADP
gujaf-249	206	33	the	the	DET
gujaf-249	206	34	testing	testing	NOUN
gujaf-249	206	35	with	with	ADP
gujaf-249	206	36	diff	diff	NOUN
gujaf-249	206	37	(	(	PUNCT
gujaf-249	206	38	str	str	NOUN
gujaf-249	206	39	-	-	PUNCT
gujaf-249	206	40	etr	etr	PROPN
gujaf-249	206	41	)	)	PUNCT
gujaf-249	206	42	and	and	CCONJ
gujaf-249	206	43	etr	etr	PROPN
gujaf-249	206	44	.	.	PUNCT
gujaf-249	207	1	this	this	PRON
gujaf-249	207	2	indicates	indicate	VERB
gujaf-249	207	3	that	that	SCONJ
gujaf-249	207	4	when	when	SCONJ
gujaf-249	207	5	measured	measure	VERB
gujaf-249	207	6	using	use	VERB
gujaf-249	207	7	different	different	ADJ
gujaf-249	207	8	methods	method	NOUN
gujaf-249	207	9	,	,	PUNCT
gujaf-249	207	10	the	the	DET
gujaf-249	207	11	influence	influence	NOUN
gujaf-249	207	12	of	of	ADP
gujaf-249	207	13	political	political	ADJ
gujaf-249	207	14	connections	connection	NOUN
gujaf-249	207	15	can	can	AUX
gujaf-249	207	16	either	either	CCONJ
gujaf-249	207	17	increase	increase	VERB
gujaf-249	207	18	or	or	CCONJ
gujaf-249	207	19	decrease	decrease	VERB
gujaf-249	207	20	a	a	DET
gujaf-249	207	21	company	company	NOUN
gujaf-249	207	22	's	's	PART
gujaf-249	207	23	motivation	motivation	NOUN
gujaf-249	207	24	to	to	PART
gujaf-249	207	25	engage	engage	VERB
gujaf-249	207	26	in	in	ADP
gujaf-249	207	27	tax	tax	NOUN
gujaf-249	207	28	avoidance	avoidance	NOUN
gujaf-249	207	29	.	.	PUNCT
gujaf-249	208	1	however	however	ADV
gujaf-249	208	2	,	,	PUNCT
gujaf-249	208	3	based	base	VERB
gujaf-249	208	4	on	on	ADP
gujaf-249	208	5	the	the	DET
gujaf-249	208	6	level	level	NOUN
gujaf-249	208	7	of	of	ADP
gujaf-249	208	8	significance	significance	NOUN
gujaf-249	208	9	,	,	PUNCT
gujaf-249	208	10	both	both	PRON
gujaf-249	208	11	are	be	AUX
gujaf-249	208	12	consistent	consistent	ADJ
gujaf-249	208	13	,	,	PUNCT
gujaf-249	208	14	as	as	SCONJ
gujaf-249	208	15	there	there	PRON
gujaf-249	208	16	is	be	VERB
gujaf-249	208	17	no	no	DET
gujaf-249	208	18	significant	significant	ADJ
gujaf-249	208	19	influence	influence	NOUN
gujaf-249	208	20	between	between	ADP
gujaf-249	208	21	politically	politically	ADV
gujaf-249	208	22	connected	connect	VERB
gujaf-249	208	23	companies	company	NOUN
gujaf-249	208	24	and	and	CCONJ
gujaf-249	208	25	tax	tax	NOUN
gujaf-249	208	26	avoidance	avoidance	NOUN
gujaf-249	208	27	.	.	PUNCT
gujaf-249	209	1	4.2	4.2	NUM
gujaf-249	209	2	audit	audit	NOUN
gujaf-249	209	3	fees	fee	NOUN
gujaf-249	209	4	and	and	CCONJ
gujaf-249	209	5	tax	tax	NOUN
gujaf-249	209	6	avoidance	avoidance	NOUN
gujaf-249	209	7	the	the	DET
gujaf-249	209	8	research	research	NOUN
gujaf-249	209	9	findings	finding	NOUN
gujaf-249	209	10	indicate	indicate	VERB
gujaf-249	209	11	that	that	SCONJ
gujaf-249	209	12	the	the	DET
gujaf-249	209	13	coefficient	coefficient	NOUN
gujaf-249	209	14	of	of	ADP
gujaf-249	209	15	audit	audit	NOUN
gujaf-249	209	16	fees	fee	NOUN
gujaf-249	209	17	is	be	AUX
gujaf-249	209	18	negative	negative	ADJ
gujaf-249	209	19	,	,	PUNCT
gujaf-249	209	20	with	with	ADP
gujaf-249	209	21	a	a	DET
gujaf-249	209	22	value	value	NOUN
gujaf-249	209	23	of	of	ADP
gujaf-249	209	24	-0.138	-0.138	PROPN
gujaf-249	209	25	and	and	CCONJ
gujaf-249	209	26	a	a	DET
gujaf-249	209	27	significance	significance	NOUN
gujaf-249	209	28	level	level	NOUN
gujaf-249	209	29	of	of	ADP
gujaf-249	209	30	0.615	0.615	NUM
gujaf-249	209	31	,	,	PUNCT
gujaf-249	209	32	which	which	PRON
gujaf-249	209	33	is	be	AUX
gujaf-249	209	34	greater	great	ADJ
gujaf-249	209	35	than	than	ADP
gujaf-249	209	36	0.05	0.05	NUM
gujaf-249	209	37	.	.	PUNCT
gujaf-249	210	1	therefore	therefore	ADV
gujaf-249	210	2	,	,	PUNCT
gujaf-249	210	3	the	the	DET
gujaf-249	210	4	audit	audit	NOUN
gujaf-249	210	5	fees	fee	NOUN
gujaf-249	210	6	variable	variable	NOUN
gujaf-249	210	7	has	have	VERB
gujaf-249	210	8	no	no	DET
gujaf-249	210	9	significant	significant	ADJ
gujaf-249	210	10	impact	impact	NOUN
gujaf-249	210	11	on	on	ADP
gujaf-249	210	12	tax	tax	NOUN
gujaf-249	210	13	avoidance	avoidance	NOUN
gujaf-249	210	14	,	,	PUNCT
gujaf-249	210	15	and	and	CCONJ
gujaf-249	210	16	the	the	DET
gujaf-249	210	17	second	second	ADJ
gujaf-249	210	18	hypothesis	hypothesis	NOUN
gujaf-249	210	19	is	be	AUX
gujaf-249	210	20	rejected	reject	VERB
gujaf-249	210	21	.	.	PUNCT
gujaf-249	211	1	this	this	PRON
gujaf-249	211	2	suggests	suggest	VERB
gujaf-249	211	3	that	that	SCONJ
gujaf-249	211	4	the	the	DET
gujaf-249	211	5	amount	amount	NOUN
gujaf-249	211	6	of	of	ADP
gujaf-249	211	7	audit	audit	NOUN
gujaf-249	211	8	fees	fee	NOUN
gujaf-249	211	9	paid	pay	VERB
gujaf-249	211	10	by	by	ADP
gujaf-249	211	11	companies	company	NOUN
gujaf-249	211	12	to	to	ADP
gujaf-249	211	13	external	external	ADJ
gujaf-249	211	14	auditors	auditor	NOUN
gujaf-249	211	15	does	do	AUX
gujaf-249	211	16	not	not	PART
gujaf-249	211	17	increase	increase	VERB
gujaf-249	211	18	their	their	PRON
gujaf-249	211	19	motivation	motivation	NOUN
gujaf-249	211	20	to	to	PART
gujaf-249	211	21	engage	engage	VERB
gujaf-249	211	22	in	in	ADP
gujaf-249	211	23	40	40	NUM
gujaf-249	211	24	tax	tax	NOUN
gujaf-249	211	25	avoidance	avoidance	NOUN
gujaf-249	211	26	practices.agency	practices.agency	NOUN
gujaf-249	211	27	theory	theory	NOUN
gujaf-249	211	28	explains	explain	VERB
gujaf-249	211	29	that	that	SCONJ
gujaf-249	211	30	external	external	ADJ
gujaf-249	211	31	auditors	auditor	NOUN
gujaf-249	211	32	in	in	ADP
gujaf-249	211	33	a	a	DET
gujaf-249	211	34	company	company	NOUN
gujaf-249	211	35	act	act	NOUN
gujaf-249	211	36	as	as	SCONJ
gujaf-249	211	37	independent	independent	ADJ
gujaf-249	211	38	parties	party	NOUN
gujaf-249	211	39	intended	intend	VERB
gujaf-249	211	40	to	to	PART
gujaf-249	211	41	reduce	reduce	VERB
gujaf-249	211	42	agency	agency	NOUN
gujaf-249	211	43	problems	problem	NOUN
gujaf-249	211	44	that	that	PRON
gujaf-249	211	45	may	may	AUX
gujaf-249	211	46	arise	arise	VERB
gujaf-249	211	47	from	from	ADP
gujaf-249	211	48	the	the	DET
gujaf-249	211	49	misalignment	misalignment	NOUN
gujaf-249	211	50	of	of	ADP
gujaf-249	211	51	interests	interest	NOUN
gujaf-249	211	52	between	between	ADP
gujaf-249	211	53	principals	principal	NOUN
gujaf-249	211	54	and	and	CCONJ
gujaf-249	211	55	agents	agent	NOUN
gujaf-249	211	56	(	(	PUNCT
gujaf-249	211	57	jensen	jensen	PROPN
gujaf-249	211	58	&	&	CCONJ
gujaf-249	211	59	meckling	meckling	PROPN
gujaf-249	211	60	,	,	PUNCT
gujaf-249	211	61	1976	1976	NUM
gujaf-249	211	62	)	)	PUNCT
gujaf-249	211	63	.	.	PUNCT
gujaf-249	212	1	the	the	DET
gujaf-249	212	2	presence	presence	NOUN
gujaf-249	212	3	of	of	ADP
gujaf-249	212	4	external	external	ADJ
gujaf-249	212	5	auditors	auditor	NOUN
gujaf-249	212	6	in	in	ADP
gujaf-249	212	7	a	a	DET
gujaf-249	212	8	company	company	NOUN
gujaf-249	212	9	results	result	VERB
gujaf-249	212	10	in	in	ADP
gujaf-249	212	11	audit	audit	NOUN
gujaf-249	212	12	fees	fee	NOUN
gujaf-249	212	13	that	that	PRON
gujaf-249	212	14	need	need	VERB
gujaf-249	212	15	to	to	PART
gujaf-249	212	16	be	be	AUX
gujaf-249	212	17	paid	pay	VERB
gujaf-249	212	18	for	for	ADP
gujaf-249	212	19	the	the	DET
gujaf-249	212	20	services	service	NOUN
gujaf-249	212	21	provided	provide	VERB
gujaf-249	212	22	.	.	PUNCT
gujaf-249	213	1	the	the	DET
gujaf-249	213	2	amount	amount	NOUN
gujaf-249	213	3	of	of	ADP
gujaf-249	213	4	fees	fee	NOUN
gujaf-249	213	5	paid	pay	VERB
gujaf-249	213	6	to	to	ADP
gujaf-249	213	7	auditors	auditor	NOUN
gujaf-249	213	8	depends	depend	VERB
gujaf-249	213	9	on	on	ADP
gujaf-249	213	10	the	the	DET
gujaf-249	213	11	reputation	reputation	NOUN
gujaf-249	213	12	of	of	ADP
gujaf-249	213	13	the	the	DET
gujaf-249	213	14	public	public	ADJ
gujaf-249	213	15	accounting	accounting	NOUN
gujaf-249	213	16	firm	firm	NOUN
gujaf-249	213	17	and	and	CCONJ
gujaf-249	213	18	the	the	DET
gujaf-249	213	19	scope	scope	NOUN
gujaf-249	213	20	of	of	ADP
gujaf-249	213	21	audit	audit	NOUN
gujaf-249	213	22	procedures	procedure	NOUN
gujaf-249	213	23	performed	perform	VERB
gujaf-249	213	24	(	(	PUNCT
gujaf-249	213	25	suwarno	suwarno	NOUN
gujaf-249	213	26	et	et	PROPN
gujaf-249	213	27	al	al	PROPN
gujaf-249	213	28	.	.	PROPN
gujaf-249	213	29	,	,	PUNCT
gujaf-249	213	30	2020	2020	NUM
gujaf-249	213	31	)	)	PUNCT
gujaf-249	213	32	.	.	PUNCT
gujaf-249	214	1	in	in	ADP
gujaf-249	214	2	this	this	DET
gujaf-249	214	3	context	context	NOUN
gujaf-249	214	4	,	,	PUNCT
gujaf-249	214	5	it	it	PRON
gujaf-249	214	6	can	can	AUX
gujaf-249	214	7	be	be	AUX
gujaf-249	214	8	concluded	conclude	VERB
gujaf-249	214	9	that	that	SCONJ
gujaf-249	214	10	audit	audit	NOUN
gujaf-249	214	11	fees	fee	NOUN
gujaf-249	214	12	paid	pay	VERB
gujaf-249	214	13	can	can	AUX
gujaf-249	214	14	not	not	PART
gujaf-249	214	15	be	be	AUX
gujaf-249	214	16	solely	solely	ADV
gujaf-249	214	17	used	use	VERB
gujaf-249	214	18	as	as	ADP
gujaf-249	214	19	an	an	DET
gujaf-249	214	20	indicator	indicator	NOUN
gujaf-249	214	21	to	to	PART
gujaf-249	214	22	identify	identify	VERB
gujaf-249	214	23	tax	tax	NOUN
gujaf-249	214	24	avoidance	avoidance	NOUN
gujaf-249	214	25	in	in	ADP
gujaf-249	214	26	a	a	DET
gujaf-249	214	27	company	company	NOUN
gujaf-249	214	28	.	.	PUNCT
gujaf-249	215	1	this	this	PRON
gujaf-249	215	2	is	be	AUX
gujaf-249	215	3	because	because	SCONJ
gujaf-249	215	4	a	a	DET
gujaf-249	215	5	large	large	ADJ
gujaf-249	215	6	payment	payment	NOUN
gujaf-249	215	7	of	of	ADP
gujaf-249	215	8	audit	audit	NOUN
gujaf-249	215	9	fees	fee	NOUN
gujaf-249	215	10	to	to	ADP
gujaf-249	215	11	external	external	ADJ
gujaf-249	215	12	auditors	auditor	NOUN
gujaf-249	215	13	does	do	AUX
gujaf-249	215	14	not	not	PART
gujaf-249	215	15	necessarily	necessarily	ADV
gujaf-249	215	16	indicate	indicate	VERB
gujaf-249	215	17	tax	tax	NOUN
gujaf-249	215	18	avoidance	avoidance	NOUN
gujaf-249	215	19	practices	practice	NOUN
gujaf-249	215	20	.	.	PUNCT
gujaf-249	216	1	according	accord	VERB
gujaf-249	216	2	to	to	ADP
gujaf-249	216	3	(	(	PUNCT
gujaf-249	216	4	suyadnya	suyadnya	NOUN
gujaf-249	216	5	and	and	CCONJ
gujaf-249	216	6	supadmi	supadmi	PROPN
gujaf-249	216	7	,	,	PUNCT
gujaf-249	216	8	2017	2017	NUM
gujaf-249	216	9	)	)	PUNCT
gujaf-249	216	10	,	,	PUNCT
gujaf-249	216	11	the	the	DET
gujaf-249	216	12	payment	payment	NOUN
gujaf-249	216	13	of	of	ADP
gujaf-249	216	14	audit	audit	NOUN
gujaf-249	216	15	fees	fee	NOUN
gujaf-249	216	16	is	be	AUX
gujaf-249	216	17	typically	typically	ADV
gujaf-249	216	18	determined	determine	VERB
gujaf-249	216	19	based	base	VERB
gujaf-249	216	20	on	on	ADP
gujaf-249	216	21	the	the	DET
gujaf-249	216	22	level	level	NOUN
gujaf-249	216	23	of	of	ADP
gujaf-249	216	24	competence	competence	NOUN
gujaf-249	216	25	and	and	CCONJ
gujaf-249	216	26	the	the	DET
gujaf-249	216	27	scope	scope	NOUN
gujaf-249	216	28	of	of	ADP
gujaf-249	216	29	audit	audit	NOUN
gujaf-249	216	30	procedures	procedure	NOUN
gujaf-249	216	31	conducted	conduct	VERB
gujaf-249	216	32	.	.	PUNCT
gujaf-249	217	1	in	in	ADP
gujaf-249	217	2	this	this	DET
gujaf-249	217	3	context	context	NOUN
gujaf-249	217	4	,	,	PUNCT
gujaf-249	217	5	the	the	DET
gujaf-249	217	6	fees	fee	NOUN
gujaf-249	217	7	paid	pay	VERB
gujaf-249	217	8	to	to	ADP
gujaf-249	217	9	auditors	auditor	NOUN
gujaf-249	217	10	are	be	AUX
gujaf-249	217	11	not	not	PART
gujaf-249	217	12	considered	consider	VERB
gujaf-249	217	13	as	as	ADP
gujaf-249	217	14	an	an	DET
gujaf-249	217	15	attempt	attempt	NOUN
gujaf-249	217	16	by	by	ADP
gujaf-249	217	17	the	the	DET
gujaf-249	217	18	client	client	NOUN
gujaf-249	217	19	company	company	NOUN
gujaf-249	217	20	to	to	PART
gujaf-249	217	21	influence	influence	VERB
gujaf-249	217	22	the	the	DET
gujaf-249	217	23	auditor	auditor	NOUN
gujaf-249	217	24	to	to	PART
gujaf-249	217	25	reduce	reduce	VERB
gujaf-249	217	26	their	their	PRON
gujaf-249	217	27	level	level	NOUN
gujaf-249	217	28	of	of	ADP
gujaf-249	217	29	diligence	diligence	NOUN
gujaf-249	217	30	or	or	CCONJ
gujaf-249	217	31	scrutiny	scrutiny	NOUN
gujaf-249	217	32	towards	towards	ADP
gujaf-249	217	33	the	the	DET
gujaf-249	217	34	client	client	NOUN
gujaf-249	217	35	.	.	PUNCT
gujaf-249	218	1	instead	instead	ADV
gujaf-249	218	2	,	,	PUNCT
gujaf-249	218	3	the	the	DET
gujaf-249	218	4	fees	fee	NOUN
gujaf-249	218	5	are	be	AUX
gujaf-249	218	6	structured	structure	VERB
gujaf-249	218	7	to	to	PART
gujaf-249	218	8	reflect	reflect	VERB
gujaf-249	218	9	the	the	DET
gujaf-249	218	10	auditor	auditor	NOUN
gujaf-249	218	11	's	's	PART
gujaf-249	218	12	expertise	expertise	NOUN
gujaf-249	218	13	and	and	CCONJ
gujaf-249	218	14	the	the	DET
gujaf-249	218	15	comprehensive	comprehensive	ADJ
gujaf-249	218	16	nature	nature	NOUN
gujaf-249	218	17	of	of	ADP
gujaf-249	218	18	the	the	DET
gujaf-249	218	19	audit	audit	NOUN
gujaf-249	218	20	process	process	NOUN
gujaf-249	218	21	.	.	PUNCT
gujaf-249	219	1	this	this	PRON
gujaf-249	219	2	suggests	suggest	VERB
gujaf-249	219	3	that	that	SCONJ
gujaf-249	219	4	audit	audit	NOUN
gujaf-249	219	5	fees	fee	NOUN
gujaf-249	219	6	are	be	AUX
gujaf-249	219	7	primarily	primarily	ADV
gujaf-249	219	8	determined	determine	VERB
gujaf-249	219	9	by	by	ADP
gujaf-249	219	10	the	the	DET
gujaf-249	219	11	professional	professional	ADJ
gujaf-249	219	12	standards	standard	NOUN
gujaf-249	219	13	and	and	CCONJ
gujaf-249	219	14	expectations	expectation	NOUN
gujaf-249	219	15	associated	associate	VERB
gujaf-249	219	16	with	with	ADP
gujaf-249	219	17	conducting	conduct	VERB
gujaf-249	219	18	a	a	DET
gujaf-249	219	19	thorough	thorough	ADJ
gujaf-249	219	20	and	and	CCONJ
gujaf-249	219	21	competent	competent	ADJ
gujaf-249	219	22	audit	audit	NOUN
gujaf-249	219	23	,	,	PUNCT
gujaf-249	219	24	rather	rather	ADV
gujaf-249	219	25	than	than	ADP
gujaf-249	219	26	being	be	AUX
gujaf-249	219	27	influenced	influence	VERB
gujaf-249	219	28	by	by	ADP
gujaf-249	219	29	the	the	DET
gujaf-249	219	30	client	client	NOUN
gujaf-249	219	31	company	company	NOUN
gujaf-249	219	32	's	's	PART
gujaf-249	219	33	desire	desire	NOUN
gujaf-249	219	34	to	to	PART
gujaf-249	219	35	compromise	compromise	VERB
gujaf-249	219	36	the	the	DET
gujaf-249	219	37	auditor	auditor	NOUN
gujaf-249	219	38	's	's	PART
gujaf-249	219	39	vigilance.additionally	vigilance.additionally	ADV
gujaf-249	219	40	,	,	PUNCT
gujaf-249	219	41	it	it	PRON
gujaf-249	219	42	is	be	AUX
gujaf-249	219	43	not	not	PART
gujaf-249	219	44	certain	certain	ADJ
gujaf-249	219	45	that	that	SCONJ
gujaf-249	219	46	companies	company	NOUN
gujaf-249	219	47	paying	pay	VERB
gujaf-249	219	48	lower	low	ADJ
gujaf-249	219	49	fees	fee	NOUN
gujaf-249	219	50	will	will	AUX
gujaf-249	219	51	be	be	AUX
gujaf-249	219	52	exempt	exempt	ADJ
gujaf-249	219	53	from	from	ADP
gujaf-249	219	54	tax	tax	NOUN
gujaf-249	219	55	avoidance	avoidance	NOUN
gujaf-249	219	56	.	.	PUNCT
gujaf-249	220	1	this	this	DET
gujaf-249	220	2	study	study	NOUN
gujaf-249	220	3	aligns	align	VERB
gujaf-249	220	4	with	with	ADP
gujaf-249	220	5	the	the	DET
gujaf-249	220	6	findings	finding	NOUN
gujaf-249	220	7	of	of	ADP
gujaf-249	220	8	(	(	PUNCT
gujaf-249	220	9	kraft	kraft	NOUN
gujaf-249	220	10	&	&	CCONJ
gujaf-249	220	11	lopatta	lopatta	NOUN
gujaf-249	220	12	,	,	PUNCT
gujaf-249	220	13	2016	2016	NUM
gujaf-249	220	14	)	)	PUNCT
gujaf-249	220	15	and	and	CCONJ
gujaf-249	220	16	(	(	PUNCT
gujaf-249	220	17	supriyanto	supriyanto	PROPN
gujaf-249	220	18	&	&	CCONJ
gujaf-249	220	19	christina	christina	PROPN
gujaf-249	220	20	,	,	PUNCT
gujaf-249	220	21	2021	2021	NUM
gujaf-249	220	22	)	)	PUNCT
gujaf-249	220	23	,	,	PUNCT
gujaf-249	220	24	which	which	PRON
gujaf-249	220	25	found	find	VERB
gujaf-249	220	26	that	that	SCONJ
gujaf-249	220	27	the	the	DET
gujaf-249	220	28	level	level	NOUN
gujaf-249	220	29	of	of	ADP
gujaf-249	220	30	audit	audit	NOUN
gujaf-249	220	31	fees	fee	NOUN
gujaf-249	220	32	has	have	VERB
gujaf-249	220	33	no	no	DET
gujaf-249	220	34	significant	significant	ADJ
gujaf-249	220	35	influence	influence	NOUN
gujaf-249	220	36	on	on	ADP
gujaf-249	220	37	tax	tax	NOUN
gujaf-249	220	38	avoidance	avoidance	NOUN
gujaf-249	220	39	.	.	PUNCT
gujaf-249	221	1	the	the	DET
gujaf-249	221	2	results	result	NOUN
gujaf-249	221	3	are	be	AUX
gujaf-249	221	4	also	also	ADV
gujaf-249	221	5	consistent	consistent	ADJ
gujaf-249	221	6	with	with	ADP
gujaf-249	221	7	the	the	DET
gujaf-249	221	8	robustness	robustness	NOUN
gujaf-249	221	9	test	test	NOUN
gujaf-249	221	10	,	,	PUNCT
gujaf-249	221	11	which	which	PRON
gujaf-249	221	12	shows	show	VERB
gujaf-249	221	13	a	a	DET
gujaf-249	221	14	negative	negative	ADJ
gujaf-249	221	15	coefficient	coefficient	NOUN
gujaf-249	221	16	of	of	ADP
gujaf-249	221	17	-0.031	-0.031	PUNCT
gujaf-249	221	18	and	and	CCONJ
gujaf-249	221	19	a	a	DET
gujaf-249	221	20	significance	significance	NOUN
gujaf-249	221	21	level	level	NOUN
gujaf-249	221	22	above	above	ADP
gujaf-249	221	23	0.05	0.05	NUM
gujaf-249	221	24	(	(	PUNCT
gujaf-249	221	25	0.361	0.361	NUM
gujaf-249	221	26	)	)	PUNCT
gujaf-249	221	27	,	,	PUNCT
gujaf-249	221	28	indicating	indicate	VERB
gujaf-249	221	29	no	no	DET
gujaf-249	221	30	significant	significant	ADJ
gujaf-249	221	31	relationship	relationship	NOUN
gujaf-249	221	32	between	between	ADP
gujaf-249	221	33	audit	audit	NOUN
gujaf-249	221	34	fees	fee	NOUN
gujaf-249	221	35	and	and	CCONJ
gujaf-249	221	36	tax	tax	NOUN
gujaf-249	221	37	avoidance	avoidance	NOUN
gujaf-249	221	38	.	.	PUNCT
gujaf-249	222	1	4.3	4.3	NUM
gujaf-249	222	2	political	political	ADJ
gujaf-249	222	3	connection	connection	NOUN
gujaf-249	222	4	,	,	PUNCT
gujaf-249	222	5	tax	tax	NOUN
gujaf-249	222	6	avoidance	avoidance	NOUN
gujaf-249	222	7	,	,	PUNCT
gujaf-249	222	8	and	and	CCONJ
gujaf-249	222	9	audit	audit	NOUN
gujaf-249	222	10	quality	quality	NOUN
gujaf-249	222	11	the	the	DET
gujaf-249	222	12	research	research	NOUN
gujaf-249	222	13	results	result	NOUN
gujaf-249	222	14	presented	present	VERB
gujaf-249	222	15	in	in	ADP
gujaf-249	222	16	table	table	NOUN
gujaf-249	222	17	1	1	NUM
gujaf-249	222	18	show	show	VERB
gujaf-249	222	19	that	that	SCONJ
gujaf-249	222	20	the	the	DET
gujaf-249	222	21	coefficient	coefficient	NOUN
gujaf-249	222	22	for	for	ADP
gujaf-249	222	23	the	the	DET
gujaf-249	222	24	moderation	moderation	NOUN
gujaf-249	222	25	variable	variable	NOUN
gujaf-249	222	26	of	of	ADP
gujaf-249	222	27	political	political	ADJ
gujaf-249	222	28	connections	connection	NOUN
gujaf-249	222	29	with	with	ADP
gujaf-249	222	30	audit	audit	NOUN
gujaf-249	222	31	quality	quality	NOUN
gujaf-249	222	32	is	be	AUX
gujaf-249	222	33	negative	negative	ADJ
gujaf-249	222	34	,	,	PUNCT
gujaf-249	222	35	specifically	specifically	ADV
gujaf-249	222	36	-0.312	-0.312	PUNCT
gujaf-249	222	37	,	,	PUNCT
gujaf-249	222	38	with	with	ADP
gujaf-249	222	39	a	a	DET
gujaf-249	222	40	significance	significance	NOUN
gujaf-249	222	41	level	level	NOUN
gujaf-249	222	42	below	below	ADP
gujaf-249	222	43	0.10	0.10	NUM
gujaf-249	222	44	(	(	PUNCT
gujaf-249	222	45	0.090	0.090	NUM
gujaf-249	222	46	)	)	PUNCT
gujaf-249	222	47	.	.	PUNCT
gujaf-249	223	1	therefore	therefore	ADV
gujaf-249	223	2	,	,	PUNCT
gujaf-249	223	3	it	it	PRON
gujaf-249	223	4	can	can	AUX
gujaf-249	223	5	be	be	AUX
gujaf-249	223	6	concluded	conclude	VERB
gujaf-249	223	7	that	that	SCONJ
gujaf-249	223	8	the	the	DET
gujaf-249	223	9	third	third	ADJ
gujaf-249	223	10	hypothesis	hypothesis	NOUN
gujaf-249	223	11	is	be	AUX
gujaf-249	223	12	accepted	accept	VERB
gujaf-249	223	13	.	.	PUNCT
gujaf-249	224	1	based	base	VERB
gujaf-249	224	2	on	on	ADP
gujaf-249	224	3	agency	agency	NOUN
gujaf-249	224	4	theory	theory	NOUN
gujaf-249	224	5	,	,	PUNCT
gujaf-249	224	6	it	it	PRON
gujaf-249	224	7	is	be	AUX
gujaf-249	224	8	known	know	VERB
gujaf-249	224	9	that	that	SCONJ
gujaf-249	224	10	public	public	ADJ
gujaf-249	224	11	accountants	accountant	NOUN
gujaf-249	224	12	act	act	VERB
gujaf-249	224	13	as	as	ADP
gujaf-249	224	14	independent	independent	ADJ
gujaf-249	224	15	parties	party	NOUN
gujaf-249	224	16	within	within	ADP
gujaf-249	224	17	a	a	DET
gujaf-249	224	18	company	company	NOUN
gujaf-249	224	19	to	to	PART
gujaf-249	224	20	help	help	VERB
gujaf-249	224	21	mitigate	mitigate	VERB
gujaf-249	224	22	agency	agency	NOUN
gujaf-249	224	23	problems	problem	NOUN
gujaf-249	224	24	that	that	PRON
gujaf-249	224	25	may	may	AUX
gujaf-249	224	26	arise	arise	VERB
gujaf-249	224	27	(	(	PUNCT
gujaf-249	224	28	jensen	jensen	PROPN
gujaf-249	224	29	&	&	CCONJ
gujaf-249	224	30	meckling	meckling	PROPN
gujaf-249	224	31	,	,	PUNCT
gujaf-249	224	32	1976	1976	NUM
gujaf-249	224	33	)	)	PUNCT
gujaf-249	224	34	.	.	PUNCT
gujaf-249	225	1	this	this	PRON
gujaf-249	225	2	is	be	AUX
gujaf-249	225	3	done	do	VERB
gujaf-249	225	4	through	through	ADP
gujaf-249	225	5	the	the	DET
gujaf-249	225	6	creation	creation	NOUN
gujaf-249	225	7	of	of	ADP
gujaf-249	225	8	audit	audit	NOUN
gujaf-249	225	9	reports	report	NOUN
gujaf-249	225	10	,	,	PUNCT
gujaf-249	225	11	which	which	PRON
gujaf-249	225	12	serve	serve	VERB
gujaf-249	225	13	as	as	ADP
gujaf-249	225	14	information	information	NOUN
gujaf-249	225	15	for	for	ADP
gujaf-249	225	16	principals	principal	NOUN
gujaf-249	225	17	regarding	regard	VERB
gujaf-249	225	18	the	the	DET
gujaf-249	225	19	company	company	NOUN
gujaf-249	225	20	's	's	PART
gujaf-249	225	21	financial	financial	ADJ
gujaf-249	225	22	statements	statement	NOUN
gujaf-249	225	23	,	,	PUNCT
gujaf-249	225	24	whether	whether	SCONJ
gujaf-249	225	25	they	they	PRON
gujaf-249	225	26	comply	comply	VERB
gujaf-249	225	27	with	with	ADP
gujaf-249	225	28	applicable	applicable	ADJ
gujaf-249	225	29	principles	principle	NOUN
gujaf-249	225	30	or	or	CCONJ
gujaf-249	225	31	not	not	PART
gujaf-249	225	32	.	.	PUNCT
gujaf-249	226	1	this	this	PRON
gujaf-249	226	2	creates	create	VERB
gujaf-249	226	3	confidence	confidence	NOUN
gujaf-249	226	4	that	that	SCONJ
gujaf-249	226	5	agents	agent	NOUN
gujaf-249	226	6	are	be	AUX
gujaf-249	226	7	not	not	PART
gujaf-249	226	8	acting	act	VERB
gujaf-249	226	9	outside	outside	ADP
gujaf-249	226	10	the	the	DET
gujaf-249	226	11	interests	interest	NOUN
gujaf-249	226	12	of	of	ADP
gujaf-249	226	13	principals	principal	NOUN
gujaf-249	226	14	by	by	ADP
gujaf-249	226	15	engaging	engage	VERB
gujaf-249	226	16	in	in	ADP
gujaf-249	226	17	actions	action	NOUN
gujaf-249	226	18	that	that	PRON
gujaf-249	226	19	could	could	AUX
gujaf-249	226	20	harm	harm	VERB
gujaf-249	226	21	the	the	DET
gujaf-249	226	22	company	company	NOUN
gujaf-249	226	23	or	or	CCONJ
gujaf-249	226	24	the	the	DET
gujaf-249	226	25	41	41	NUM
gujaf-249	226	26	principals	principal	NOUN
gujaf-249	226	27	themselves	themselves	PRON
gujaf-249	226	28	(	(	PUNCT
gujaf-249	226	29	el	el	PROPN
gujaf-249	226	30	-	-	PUNCT
gujaf-249	226	31	dyasty&elamer	dyasty&elamer	NOUN
gujaf-249	226	32	,	,	PUNCT
gujaf-249	226	33	2021	2021	NUM
gujaf-249	226	34	)	)	PUNCT
gujaf-249	226	35	.	.	PUNCT
gujaf-249	227	1	(	(	PUNCT
gujaf-249	227	2	gaaya	gaaya	NOUN
gujaf-249	227	3	et	et	PROPN
gujaf-249	227	4	al	al	PROPN
gujaf-249	227	5	.	.	PROPN
gujaf-249	227	6	,	,	PUNCT
gujaf-249	227	7	2017	2017	NUM
gujaf-249	227	8	)	)	PUNCT
gujaf-249	227	9	explain	explain	VERB
gujaf-249	227	10	that	that	SCONJ
gujaf-249	227	11	high	high	ADJ
gujaf-249	227	12	-	-	PUNCT
gujaf-249	227	13	quality	quality	NOUN
gujaf-249	227	14	audits	audits	NOUN
gujaf-249	227	15	can	can	AUX
gujaf-249	227	16	also	also	ADV
gujaf-249	227	17	serve	serve	VERB
gujaf-249	227	18	to	to	PART
gujaf-249	227	19	reduce	reduce	VERB
gujaf-249	227	20	a	a	DET
gujaf-249	227	21	company	company	NOUN
gujaf-249	227	22	's	's	PART
gujaf-249	227	23	motivation	motivation	NOUN
gujaf-249	227	24	to	to	PART
gujaf-249	227	25	engage	engage	VERB
gujaf-249	227	26	in	in	ADP
gujaf-249	227	27	tax	tax	NOUN
gujaf-249	227	28	avoidance	avoidance	NOUN
gujaf-249	227	29	.	.	PUNCT
gujaf-249	228	1	when	when	SCONJ
gujaf-249	228	2	connected	connect	VERB
gujaf-249	228	3	to	to	ADP
gujaf-249	228	4	this	this	DET
gujaf-249	228	5	research	research	NOUN
gujaf-249	228	6	,	,	PUNCT
gujaf-249	228	7	companies	company	NOUN
gujaf-249	228	8	with	with	ADP
gujaf-249	228	9	political	political	ADJ
gujaf-249	228	10	connections	connection	NOUN
gujaf-249	228	11	will	will	AUX
gujaf-249	228	12	seek	seek	VERB
gujaf-249	228	13	to	to	PART
gujaf-249	228	14	assure	assure	VERB
gujaf-249	228	15	that	that	SCONJ
gujaf-249	228	16	,	,	PUNCT
gujaf-249	228	17	despite	despite	SCONJ
gujaf-249	228	18	having	have	VERB
gujaf-249	228	19	political	political	ADJ
gujaf-249	228	20	affiliations	affiliation	NOUN
gujaf-249	228	21	,	,	PUNCT
gujaf-249	228	22	they	they	PRON
gujaf-249	228	23	do	do	AUX
gujaf-249	228	24	not	not	PART
gujaf-249	228	25	exploit	exploit	VERB
gujaf-249	228	26	them	they	PRON
gujaf-249	228	27	for	for	ADP
gujaf-249	228	28	personal	personal	ADJ
gujaf-249	228	29	gain	gain	NOUN
gujaf-249	228	30	.	.	PUNCT
gujaf-249	229	1	they	they	PRON
gujaf-249	229	2	guarantee	guarantee	VERB
gujaf-249	229	3	transparency	transparency	NOUN
gujaf-249	229	4	in	in	ADP
gujaf-249	229	5	their	their	PRON
gujaf-249	229	6	reporting	reporting	NOUN
gujaf-249	229	7	through	through	ADP
gujaf-249	229	8	financial	financial	ADJ
gujaf-249	229	9	statements	statement	NOUN
gujaf-249	229	10	audited	audit	VERB
gujaf-249	229	11	by	by	ADP
gujaf-249	229	12	external	external	ADJ
gujaf-249	229	13	auditors	auditor	NOUN
gujaf-249	229	14	,	,	PUNCT
gujaf-249	229	15	aiming	aim	VERB
gujaf-249	229	16	to	to	PART
gujaf-249	229	17	demonstrate	demonstrate	VERB
gujaf-249	229	18	their	their	PRON
gujaf-249	229	19	adherence	adherence	NOUN
gujaf-249	229	20	to	to	ADP
gujaf-249	229	21	tax	tax	NOUN
gujaf-249	229	22	obligations	obligation	NOUN
gujaf-249	229	23	and	and	CCONJ
gujaf-249	229	24	freedom	freedom	NOUN
gujaf-249	229	25	from	from	ADP
gujaf-249	229	26	accrual	accrual	ADJ
gujaf-249	229	27	issues	issue	NOUN
gujaf-249	229	28	.	.	PUNCT
gujaf-249	230	1	thus	thus	ADV
gujaf-249	230	2	,	,	PUNCT
gujaf-249	230	3	it	it	PRON
gujaf-249	230	4	can	can	AUX
gujaf-249	230	5	be	be	AUX
gujaf-249	230	6	concluded	conclude	VERB
gujaf-249	230	7	that	that	SCONJ
gujaf-249	230	8	good	good	ADJ
gujaf-249	230	9	audit	audit	NOUN
gujaf-249	230	10	quality	quality	NOUN
gujaf-249	230	11	will	will	AUX
gujaf-249	230	12	help	help	VERB
gujaf-249	230	13	reduce	reduce	VERB
gujaf-249	230	14	the	the	DET
gujaf-249	230	15	motivation	motivation	NOUN
gujaf-249	230	16	for	for	ADP
gujaf-249	230	17	politically	politically	ADV
gujaf-249	230	18	connected	connect	VERB
gujaf-249	230	19	companies	company	NOUN
gujaf-249	230	20	to	to	PART
gujaf-249	230	21	engage	engage	VERB
gujaf-249	230	22	in	in	ADP
gujaf-249	230	23	tax	tax	NOUN
gujaf-249	230	24	avoidance.this	avoidance.this	DET
gujaf-249	230	25	study	study	NOUN
gujaf-249	230	26	aligns	align	VERB
gujaf-249	230	27	with	with	ADP
gujaf-249	230	28	the	the	DET
gujaf-249	230	29	research	research	NOUN
gujaf-249	230	30	findings	finding	NOUN
gujaf-249	230	31	of	of	ADP
gujaf-249	230	32	(	(	PUNCT
gujaf-249	230	33	gaaya	gaaya	PROPN
gujaf-249	230	34	et	et	PROPN
gujaf-249	230	35	al	al	PROPN
gujaf-249	230	36	.	.	PROPN
gujaf-249	230	37	,	,	PUNCT
gujaf-249	230	38	2017	2017	NUM
gujaf-249	230	39	;	;	PUNCT
gujaf-249	230	40	hidayat	hidayat	PROPN
gujaf-249	230	41	,	,	PUNCT
gujaf-249	230	42	2022	2022	NUM
gujaf-249	230	43	;	;	PUNCT
gujaf-249	230	44	jihene	jihene	PROPN
gujaf-249	230	45	&	&	CCONJ
gujaf-249	230	46	moez	moez	PROPN
gujaf-249	230	47	,	,	PUNCT
gujaf-249	230	48	2019	2019	NUM
gujaf-249	230	49	)	)	PUNCT
gujaf-249	230	50	,	,	PUNCT
gujaf-249	230	51	which	which	DET
gujaf-249	230	52	state	state	NOUN
gujaf-249	230	53	that	that	DET
gujaf-249	230	54	audit	audit	NOUN
gujaf-249	230	55	quality	quality	NOUN
gujaf-249	230	56	can	can	AUX
gujaf-249	230	57	reduce	reduce	VERB
gujaf-249	230	58	a	a	DET
gujaf-249	230	59	company	company	NOUN
gujaf-249	230	60	's	's	PART
gujaf-249	230	61	motivation	motivation	NOUN
gujaf-249	230	62	to	to	PART
gujaf-249	230	63	engage	engage	VERB
gujaf-249	230	64	in	in	ADP
gujaf-249	230	65	tax	tax	NOUN
gujaf-249	230	66	avoidance	avoidance	NOUN
gujaf-249	230	67	.	.	PUNCT
gujaf-249	231	1	the	the	DET
gujaf-249	231	2	results	result	NOUN
gujaf-249	231	3	are	be	AUX
gujaf-249	231	4	also	also	ADV
gujaf-249	231	5	consistent	consistent	ADJ
gujaf-249	231	6	with	with	ADP
gujaf-249	231	7	the	the	DET
gujaf-249	231	8	robustness	robustness	NOUN
gujaf-249	231	9	test	test	NOUN
gujaf-249	231	10	,	,	PUNCT
gujaf-249	231	11	which	which	PRON
gujaf-249	231	12	shows	show	VERB
gujaf-249	231	13	a	a	DET
gujaf-249	231	14	negative	negative	ADJ
gujaf-249	231	15	coefficient	coefficient	NOUN
gujaf-249	231	16	of	of	ADP
gujaf-249	231	17	-0.020	-0.020	PUNCT
gujaf-249	231	18	and	and	CCONJ
gujaf-249	231	19	a	a	DET
gujaf-249	231	20	significance	significance	NOUN
gujaf-249	231	21	level	level	NOUN
gujaf-249	231	22	of	of	ADP
gujaf-249	231	23	0.001	0.001	NUM
gujaf-249	231	24	,	,	PUNCT
gujaf-249	231	25	indicating	indicate	VERB
gujaf-249	231	26	that	that	SCONJ
gujaf-249	231	27	politically	politically	ADV
gujaf-249	231	28	connected	connect	VERB
gujaf-249	231	29	companies	company	NOUN
gujaf-249	231	30	with	with	ADP
gujaf-249	231	31	good	good	ADJ
gujaf-249	231	32	audit	audit	NOUN
gujaf-249	231	33	quality	quality	NOUN
gujaf-249	231	34	will	will	AUX
gujaf-249	231	35	not	not	PART
gujaf-249	231	36	be	be	AUX
gujaf-249	231	37	involved	involve	VERB
gujaf-249	231	38	in	in	ADP
gujaf-249	231	39	tax	tax	NOUN
gujaf-249	231	40	avoidance	avoidance	NOUN
gujaf-249	231	41	practices	practice	NOUN
gujaf-249	231	42	.	.	PUNCT
gujaf-249	232	1	4.4	4.4	NUM
gujaf-249	232	2	audit	audit	NOUN
gujaf-249	232	3	fees	fee	NOUN
gujaf-249	232	4	,	,	PUNCT
gujaf-249	232	5	tax	tax	NOUN
gujaf-249	232	6	avoidance	avoidance	NOUN
gujaf-249	232	7	,	,	PUNCT
gujaf-249	232	8	and	and	CCONJ
gujaf-249	232	9	audit	audit	NOUN
gujaf-249	232	10	quality	quality	NOUN
gujaf-249	232	11	the	the	DET
gujaf-249	232	12	study	study	NOUN
gujaf-249	232	13	results	result	NOUN
gujaf-249	232	14	indicate	indicate	VERB
gujaf-249	232	15	that	that	SCONJ
gujaf-249	232	16	the	the	DET
gujaf-249	232	17	moderation	moderation	NOUN
gujaf-249	232	18	variables	variable	NOUN
gujaf-249	232	19	represented	represent	VERB
gujaf-249	232	20	by	by	ADP
gujaf-249	232	21	audit	audit	NOUN
gujaf-249	232	22	fees	fee	NOUN
gujaf-249	232	23	and	and	CCONJ
gujaf-249	232	24	audit	audit	NOUN
gujaf-249	232	25	quality	quality	NOUN
gujaf-249	232	26	have	have	VERB
gujaf-249	232	27	negative	negative	ADJ
gujaf-249	232	28	coefficients	coefficient	NOUN
gujaf-249	232	29	of	of	ADP
gujaf-249	232	30	-0.385	-0.385	PROPN
gujaf-249	232	31	,	,	PUNCT
gujaf-249	232	32	with	with	ADP
gujaf-249	232	33	a	a	DET
gujaf-249	232	34	significance	significance	NOUN
gujaf-249	232	35	level	level	NOUN
gujaf-249	232	36	greater	great	ADJ
gujaf-249	232	37	than	than	ADP
gujaf-249	232	38	0.05	0.05	NUM
gujaf-249	232	39	(	(	PUNCT
gujaf-249	232	40	0.850	0.850	NUM
gujaf-249	232	41	)	)	PUNCT
gujaf-249	232	42	.	.	PUNCT
gujaf-249	233	1	this	this	PRON
gujaf-249	233	2	implies	imply	VERB
gujaf-249	233	3	that	that	SCONJ
gujaf-249	233	4	the	the	DET
gujaf-249	233	5	fourth	fourth	ADJ
gujaf-249	233	6	hypothesis	hypothesis	NOUN
gujaf-249	233	7	is	be	AUX
gujaf-249	233	8	rejected	reject	VERB
gujaf-249	233	9	.	.	PUNCT
gujaf-249	234	1	agency	agency	NOUN
gujaf-249	234	2	theory	theory	NOUN
gujaf-249	234	3	explains	explain	VERB
gujaf-249	234	4	that	that	SCONJ
gujaf-249	234	5	in	in	ADP
gujaf-249	234	6	agency	agency	NOUN
gujaf-249	234	7	relationships	relationship	NOUN
gujaf-249	234	8	,	,	PUNCT
gujaf-249	234	9	external	external	ADJ
gujaf-249	234	10	auditors	auditor	NOUN
gujaf-249	234	11	act	act	VERB
gujaf-249	234	12	as	as	ADP
gujaf-249	234	13	third	third	ADJ
gujaf-249	234	14	parties	party	NOUN
gujaf-249	234	15	who	who	PRON
gujaf-249	234	16	aim	aim	VERB
gujaf-249	234	17	to	to	PART
gujaf-249	234	18	minimize	minimize	VERB
gujaf-249	234	19	agency	agency	NOUN
gujaf-249	234	20	problems	problem	NOUN
gujaf-249	234	21	that	that	PRON
gujaf-249	234	22	may	may	AUX
gujaf-249	234	23	arise	arise	VERB
gujaf-249	234	24	between	between	ADP
gujaf-249	234	25	principals	principal	NOUN
gujaf-249	234	26	and	and	CCONJ
gujaf-249	234	27	agents	agent	NOUN
gujaf-249	234	28	.	.	PUNCT
gujaf-249	235	1	the	the	DET
gujaf-249	235	2	audit	audit	NOUN
gujaf-249	235	3	activities	activity	NOUN
gujaf-249	235	4	are	be	AUX
gujaf-249	235	5	intended	intend	VERB
gujaf-249	235	6	to	to	PART
gujaf-249	235	7	provide	provide	VERB
gujaf-249	235	8	information	information	NOUN
gujaf-249	235	9	to	to	ADP
gujaf-249	235	10	financial	financial	ADJ
gujaf-249	235	11	statement	statement	NOUN
gujaf-249	235	12	users	user	NOUN
gujaf-249	235	13	regarding	regard	VERB
gujaf-249	235	14	the	the	DET
gujaf-249	235	15	company	company	NOUN
gujaf-249	235	16	's	's	PART
gujaf-249	235	17	condition	condition	NOUN
gujaf-249	235	18	and	and	CCONJ
gujaf-249	235	19	whether	whether	SCONJ
gujaf-249	235	20	the	the	DET
gujaf-249	235	21	agent	agent	NOUN
gujaf-249	235	22	's	's	PART
gujaf-249	235	23	reports	report	NOUN
gujaf-249	235	24	comply	comply	VERB
gujaf-249	235	25	with	with	ADP
gujaf-249	235	26	applicable	applicable	ADJ
gujaf-249	235	27	principles	principle	NOUN
gujaf-249	235	28	(	(	PUNCT
gujaf-249	235	29	el	el	NOUN
gujaf-249	235	30	-	-	PUNCT
gujaf-249	235	31	dyasty&elamer	dyasty&elamer	NOUN
gujaf-249	235	32	,	,	PUNCT
gujaf-249	235	33	2021).the	2021).the	DET
gujaf-249	235	34	study	study	NOUN
gujaf-249	235	35	results	result	NOUN
gujaf-249	235	36	do	do	AUX
gujaf-249	235	37	not	not	PART
gujaf-249	235	38	provide	provide	VERB
gujaf-249	235	39	evidence	evidence	NOUN
gujaf-249	235	40	that	that	SCONJ
gujaf-249	235	41	high	high	ADJ
gujaf-249	235	42	audit	audit	NOUN
gujaf-249	235	43	fees	fee	NOUN
gujaf-249	235	44	,	,	PUNCT
gujaf-249	235	45	as	as	ADP
gujaf-249	235	46	an	an	DET
gujaf-249	235	47	intervention	intervention	NOUN
gujaf-249	235	48	by	by	ADP
gujaf-249	235	49	clients	client	NOUN
gujaf-249	235	50	to	to	PART
gujaf-249	235	51	exempt	exempt	VERB
gujaf-249	235	52	the	the	DET
gujaf-249	235	53	company	company	NOUN
gujaf-249	235	54	from	from	ADP
gujaf-249	235	55	engaging	engage	VERB
gujaf-249	235	56	in	in	ADP
gujaf-249	235	57	tax	tax	NOUN
gujaf-249	235	58	avoidance	avoidance	NOUN
gujaf-249	235	59	,	,	PUNCT
gujaf-249	235	60	can	can	AUX
gujaf-249	235	61	be	be	AUX
gujaf-249	235	62	reduced	reduce	VERB
gujaf-249	235	63	by	by	ADP
gujaf-249	235	64	the	the	DET
gujaf-249	235	65	implementation	implementation	NOUN
gujaf-249	235	66	of	of	ADP
gujaf-249	235	67	high	high	ADJ
gujaf-249	235	68	-	-	PUNCT
gujaf-249	235	69	quality	quality	NOUN
gujaf-249	235	70	audits	audits	NOUN
gujaf-249	235	71	.	.	PUNCT
gujaf-249	236	1	(	(	PUNCT
gujaf-249	236	2	nurjanah	nurjanah	PROPN
gujaf-249	236	3	&	&	CCONJ
gujaf-249	236	4	aligarh	aligarh	PROPN
gujaf-249	236	5	,	,	PUNCT
gujaf-249	236	6	2022	2022	NUM
gujaf-249	236	7	)	)	PUNCT
gujaf-249	236	8	explain	explain	VERB
gujaf-249	236	9	that	that	SCONJ
gujaf-249	236	10	audits	audits	NOUN
gujaf-249	236	11	conducted	conduct	VERB
gujaf-249	236	12	by	by	ADP
gujaf-249	236	13	public	public	ADJ
gujaf-249	236	14	accounting	accounting	NOUN
gujaf-249	236	15	firms	firm	NOUN
gujaf-249	236	16	primarily	primarily	ADV
gujaf-249	236	17	focus	focus	VERB
gujaf-249	236	18	on	on	ADP
gujaf-249	236	19	auditing	audit	VERB
gujaf-249	236	20	financial	financial	ADJ
gujaf-249	236	21	statements	statement	NOUN
gujaf-249	236	22	and	and	CCONJ
gujaf-249	236	23	do	do	AUX
gujaf-249	236	24	not	not	PART
gujaf-249	236	25	specifically	specifically	ADV
gujaf-249	236	26	measure	measure	VERB
gujaf-249	236	27	the	the	DET
gujaf-249	236	28	fraud	fraud	NOUN
gujaf-249	236	29	involved	involve	VERB
gujaf-249	236	30	in	in	ADP
gujaf-249	236	31	tax	tax	NOUN
gujaf-249	236	32	avoidance	avoidance	NOUN
gujaf-249	236	33	practices	practice	NOUN
gujaf-249	236	34	by	by	ADP
gujaf-249	236	35	companies	company	NOUN
gujaf-249	236	36	.	.	PUNCT
gujaf-249	237	1	this	this	PRON
gujaf-249	237	2	implies	imply	VERB
gujaf-249	237	3	that	that	SCONJ
gujaf-249	237	4	the	the	DET
gujaf-249	237	5	quality	quality	NOUN
gujaf-249	237	6	of	of	ADP
gujaf-249	237	7	an	an	DET
gujaf-249	237	8	audit	audit	NOUN
gujaf-249	237	9	for	for	ADP
gujaf-249	237	10	a	a	DET
gujaf-249	237	11	company	company	NOUN
gujaf-249	237	12	may	may	AUX
gujaf-249	237	13	not	not	PART
gujaf-249	237	14	necessarily	necessarily	ADV
gujaf-249	237	15	help	help	VERB
gujaf-249	237	16	reduce	reduce	VERB
gujaf-249	237	17	the	the	DET
gujaf-249	237	18	company	company	NOUN
gujaf-249	237	19	's	's	PART
gujaf-249	237	20	motivation	motivation	NOUN
gujaf-249	237	21	to	to	PART
gujaf-249	237	22	engage	engage	VERB
gujaf-249	237	23	in	in	ADP
gujaf-249	237	24	tax	tax	NOUN
gujaf-249	237	25	avoidance	avoidance	NOUN
gujaf-249	237	26	,	,	PUNCT
gujaf-249	237	27	especially	especially	ADV
gujaf-249	237	28	for	for	ADP
gujaf-249	237	29	companies	company	NOUN
gujaf-249	237	30	that	that	PRON
gujaf-249	237	31	pay	pay	VERB
gujaf-249	237	32	higher	high	ADJ
gujaf-249	237	33	audit	audit	NOUN
gujaf-249	237	34	fees	fee	NOUN
gujaf-249	237	35	.	.	PUNCT
gujaf-249	238	1	thus	thus	ADV
gujaf-249	238	2	,	,	PUNCT
gujaf-249	238	3	it	it	PRON
gujaf-249	238	4	can	can	AUX
gujaf-249	238	5	be	be	AUX
gujaf-249	238	6	concluded	conclude	VERB
gujaf-249	238	7	that	that	SCONJ
gujaf-249	238	8	even	even	ADV
gujaf-249	238	9	if	if	SCONJ
gujaf-249	238	10	a	a	DET
gujaf-249	238	11	company	company	NOUN
gujaf-249	238	12	's	's	PART
gujaf-249	238	13	financial	financial	ADJ
gujaf-249	238	14	statements	statement	NOUN
gujaf-249	238	15	are	be	AUX
gujaf-249	238	16	free	free	ADJ
gujaf-249	238	17	from	from	ADP
gujaf-249	238	18	earnings	earning	NOUN
gujaf-249	238	19	management	management	NOUN
gujaf-249	238	20	,	,	PUNCT
gujaf-249	238	21	it	it	PRON
gujaf-249	238	22	does	do	AUX
gujaf-249	238	23	not	not	PART
gujaf-249	238	24	necessarily	necessarily	ADV
gujaf-249	238	25	mean	mean	VERB
gujaf-249	238	26	that	that	SCONJ
gujaf-249	238	27	the	the	DET
gujaf-249	238	28	financial	financial	ADJ
gujaf-249	238	29	statements	statement	NOUN
gujaf-249	238	30	are	be	AUX
gujaf-249	238	31	also	also	ADV
gujaf-249	238	32	free	free	ADJ
gujaf-249	238	33	from	from	ADP
gujaf-249	238	34	tax	tax	NOUN
gujaf-249	238	35	avoidance	avoidance	NOUN
gujaf-249	238	36	practices.these	practices.these	PRON
gujaf-249	238	37	study	study	NOUN
gujaf-249	238	38	results	result	NOUN
gujaf-249	238	39	are	be	AUX
gujaf-249	238	40	not	not	PART
gujaf-249	238	41	consistent	consistent	ADJ
gujaf-249	238	42	with	with	ADP
gujaf-249	238	43	the	the	DET
gujaf-249	238	44	research	research	NOUN
gujaf-249	238	45	conducted	conduct	VERB
gujaf-249	238	46	by	by	ADP
gujaf-249	238	47	(	(	PUNCT
gujaf-249	238	48	al	al	PROPN
gujaf-249	238	49	-	-	PUNCT
gujaf-249	238	50	rashdan	rashdan	NOUN
gujaf-249	238	51	,	,	PUNCT
gujaf-249	238	52	2022	2022	NUM
gujaf-249	238	53	;	;	PUNCT
gujaf-249	238	54	gaaya	gaaya	PROPN
gujaf-249	238	55	et	et	PROPN
gujaf-249	238	56	al	al	PROPN
gujaf-249	238	57	.	.	PROPN
gujaf-249	238	58	,	,	PUNCT
gujaf-249	238	59	2017	2017	NUM
gujaf-249	238	60	;	;	PUNCT
gujaf-249	238	61	hidayat	hidayat	PROPN
gujaf-249	238	62	,	,	PUNCT
gujaf-249	238	63	2022	2022	NUM
gujaf-249	238	64	;	;	PUNCT
gujaf-249	238	65	jihene	jihene	PROPN
gujaf-249	238	66	&	&	CCONJ
gujaf-249	238	67	moez	moez	PROPN
gujaf-249	238	68	,	,	PUNCT
gujaf-249	238	69	2019	2019	NUM
gujaf-249	238	70	;	;	PUNCT
gujaf-249	238	71	langli	langli	PROPN
gujaf-249	238	72	&	&	CCONJ
gujaf-249	238	73	willekens	willeken	NOUN
gujaf-249	238	74	,	,	PUNCT
gujaf-249	238	75	2017	2017	NUM
gujaf-249	238	76	)	)	PUNCT
gujaf-249	238	77	.	.	PUNCT
gujaf-249	239	1	in	in	ADP
gujaf-249	239	2	the	the	DET
gujaf-249	239	3	robustness	robustness	NOUN
gujaf-249	239	4	test	test	NOUN
gujaf-249	239	5	,	,	PUNCT
gujaf-249	239	6	there	there	PRON
gujaf-249	239	7	are	be	VERB
gujaf-249	239	8	coefficient	coefficient	ADJ
gujaf-249	239	9	differences	difference	NOUN
gujaf-249	239	10	between	between	ADP
gujaf-249	239	11	testing	test	VERB
gujaf-249	239	12	with	with	ADP
gujaf-249	239	13	diff	diff	NOUN
gujaf-249	239	14	(	(	PUNCT
gujaf-249	239	15	str	str	NOUN
gujaf-249	239	16	-	-	PUNCT
gujaf-249	239	17	etr	etr	PROPN
gujaf-249	239	18	)	)	PUNCT
gujaf-249	239	19	and	and	CCONJ
gujaf-249	239	20	etr	etr	PROPN
gujaf-249	239	21	.	.	PUNCT
gujaf-249	240	1	this	this	PRON
gujaf-249	240	2	indicates	indicate	VERB
gujaf-249	240	3	that	that	SCONJ
gujaf-249	240	4	42	42	NUM
gujaf-249	240	5	when	when	SCONJ
gujaf-249	240	6	measured	measure	VERB
gujaf-249	240	7	using	use	VERB
gujaf-249	240	8	different	different	ADJ
gujaf-249	240	9	methods	method	NOUN
gujaf-249	240	10	,	,	PUNCT
gujaf-249	240	11	audit	audit	NOUN
gujaf-249	240	12	quality	quality	NOUN
gujaf-249	240	13	can	can	AUX
gujaf-249	240	14	either	either	CCONJ
gujaf-249	240	15	help	help	VERB
gujaf-249	240	16	reduce	reduce	VERB
gujaf-249	240	17	or	or	CCONJ
gujaf-249	240	18	even	even	ADV
gujaf-249	240	19	increase	increase	VERB
gujaf-249	240	20	the	the	DET
gujaf-249	240	21	motivation	motivation	NOUN
gujaf-249	240	22	of	of	ADP
gujaf-249	240	23	companies	company	NOUN
gujaf-249	240	24	paying	pay	VERB
gujaf-249	240	25	high	high	ADJ
gujaf-249	240	26	audit	audit	NOUN
gujaf-249	240	27	fees	fee	NOUN
gujaf-249	240	28	to	to	PART
gujaf-249	240	29	engage	engage	VERB
gujaf-249	240	30	in	in	ADP
gujaf-249	240	31	tax	tax	NOUN
gujaf-249	240	32	avoidance	avoidance	NOUN
gujaf-249	240	33	.	.	PUNCT
gujaf-249	241	1	however	however	ADV
gujaf-249	241	2	,	,	PUNCT
gujaf-249	241	3	based	base	VERB
gujaf-249	241	4	on	on	ADP
gujaf-249	241	5	the	the	DET
gujaf-249	241	6	level	level	NOUN
gujaf-249	241	7	of	of	ADP
gujaf-249	241	8	significance	significance	NOUN
gujaf-249	241	9	,	,	PUNCT
gujaf-249	241	10	both	both	DET
gujaf-249	241	11	results	result	NOUN
gujaf-249	241	12	are	be	AUX
gujaf-249	241	13	consistent	consistent	ADJ
gujaf-249	241	14	.	.	PUNCT
gujaf-249	242	1	5	5	X
gujaf-249	242	2	.	.	X
gujaf-249	242	3	conclusions	conclusion	NOUN
gujaf-249	242	4	this	this	DET
gujaf-249	242	5	study	study	NOUN
gujaf-249	242	6	aims	aim	VERB
gujaf-249	242	7	to	to	PART
gujaf-249	242	8	examine	examine	VERB
gujaf-249	242	9	the	the	DET
gujaf-249	242	10	determinants	determinant	NOUN
gujaf-249	242	11	of	of	ADP
gujaf-249	242	12	tax	tax	NOUN
gujaf-249	242	13	avoidance	avoidance	NOUN
gujaf-249	242	14	practices	practice	NOUN
gujaf-249	242	15	in	in	ADP
gujaf-249	242	16	mining	mining	NOUN
gujaf-249	242	17	companies	company	NOUN
gujaf-249	242	18	listed	list	VERB
gujaf-249	242	19	on	on	ADP
gujaf-249	242	20	the	the	DET
gujaf-249	242	21	indonesia	indonesia	PROPN
gujaf-249	242	22	stock	stock	PROPN
gujaf-249	242	23	exchange	exchange	PROPN
gujaf-249	242	24	(	(	PUNCT
gujaf-249	242	25	idx	idx	PROPN
gujaf-249	242	26	)	)	PUNCT
gujaf-249	242	27	from	from	ADP
gujaf-249	242	28	2017	2017	NUM
gujaf-249	242	29	to	to	ADP
gujaf-249	242	30	2021	2021	NUM
gujaf-249	242	31	.	.	PUNCT
gujaf-249	243	1	the	the	DET
gujaf-249	243	2	study	study	NOUN
gujaf-249	243	3	results	result	NOUN
gujaf-249	243	4	indicate	indicate	VERB
gujaf-249	243	5	that	that	SCONJ
gujaf-249	243	6	political	political	ADJ
gujaf-249	243	7	connections	connection	NOUN
gujaf-249	243	8	and	and	CCONJ
gujaf-249	243	9	audit	audit	NOUN
gujaf-249	243	10	costs	cost	NOUN
gujaf-249	243	11	are	be	AUX
gujaf-249	243	12	not	not	PART
gujaf-249	243	13	determinants	determinant	NOUN
gujaf-249	243	14	of	of	ADP
gujaf-249	243	15	tax	tax	NOUN
gujaf-249	243	16	avoidance	avoidance	NOUN
gujaf-249	243	17	.	.	PUNCT
gujaf-249	244	1	additionally	additionally	ADV
gujaf-249	244	2	,	,	PUNCT
gujaf-249	244	3	audit	audit	NOUN
gujaf-249	244	4	quality	quality	NOUN
gujaf-249	244	5	can	can	AUX
gujaf-249	244	6	weaken	weaken	VERB
gujaf-249	244	7	politically	politically	ADV
gujaf-249	244	8	connected	connect	VERB
gujaf-249	244	9	companies	company	NOUN
gujaf-249	244	10	in	in	ADP
gujaf-249	244	11	engaging	engage	VERB
gujaf-249	244	12	in	in	ADP
gujaf-249	244	13	tax	tax	NOUN
gujaf-249	244	14	avoidance	avoidance	NOUN
gujaf-249	244	15	practices	practice	NOUN
gujaf-249	244	16	,	,	PUNCT
gujaf-249	244	17	while	while	SCONJ
gujaf-249	244	18	audit	audit	NOUN
gujaf-249	244	19	quality	quality	NOUN
gujaf-249	244	20	can	can	AUX
gujaf-249	244	21	not	not	PART
gujaf-249	244	22	moderate	moderate	VERB
gujaf-249	244	23	audit	audit	NOUN
gujaf-249	244	24	costs	cost	NOUN
gujaf-249	244	25	as	as	ADP
gujaf-249	244	26	determinants	determinant	NOUN
gujaf-249	244	27	of	of	ADP
gujaf-249	244	28	a	a	DET
gujaf-249	244	29	company	company	NOUN
gujaf-249	244	30	's	's	PART
gujaf-249	244	31	tax	tax	NOUN
gujaf-249	244	32	avoidance.this	avoidance.this	DET
gujaf-249	244	33	research	research	NOUN
gujaf-249	244	34	still	still	ADV
gujaf-249	244	35	has	have	VERB
gujaf-249	244	36	several	several	ADJ
gujaf-249	244	37	limitations	limitation	NOUN
gujaf-249	244	38	,	,	PUNCT
gujaf-249	244	39	especially	especially	ADV
gujaf-249	244	40	in	in	ADP
gujaf-249	244	41	terms	term	NOUN
gujaf-249	244	42	of	of	ADP
gujaf-249	244	43	the	the	DET
gujaf-249	244	44	model	model	NOUN
gujaf-249	244	45	used	use	VERB
gujaf-249	244	46	,	,	PUNCT
gujaf-249	244	47	which	which	PRON
gujaf-249	244	48	continues	continue	VERB
gujaf-249	244	49	to	to	PART
gujaf-249	244	50	indicate	indicate	VERB
gujaf-249	244	51	there	there	PRON
gujaf-249	244	52	is	be	VERB
gujaf-249	244	53	potential	potential	ADJ
gujaf-249	244	54	existence	existence	NOUN
gujaf-249	244	55	of	of	ADP
gujaf-249	244	56	other	other	ADJ
gujaf-249	244	57	indicators	indicator	NOUN
gujaf-249	244	58	that	that	PRON
gujaf-249	244	59	may	may	AUX
gujaf-249	244	60	influence	influence	VERB
gujaf-249	244	61	tax	tax	NOUN
gujaf-249	244	62	avoidance	avoidance	NOUN
gujaf-249	244	63	.	.	PUNCT
gujaf-249	245	1	thus	thus	ADV
gujaf-249	245	2	,	,	PUNCT
gujaf-249	245	3	subsequent	subsequent	ADJ
gujaf-249	245	4	research	research	NOUN
gujaf-249	245	5	could	could	AUX
gujaf-249	245	6	consider	consider	VERB
gujaf-249	245	7	adding	add	VERB
gujaf-249	245	8	several	several	ADJ
gujaf-249	245	9	other	other	ADJ
gujaf-249	245	10	factors	factor	NOUN
gujaf-249	245	11	,	,	PUNCT
gujaf-249	245	12	such	such	ADJ
gujaf-249	245	13	as	as	ADP
gujaf-249	245	14	transfer	transfer	NOUN
gujaf-249	245	15	pricing	pricing	NOUN
gujaf-249	245	16	,	,	PUNCT
gujaf-249	245	17	corporate	corporate	ADJ
gujaf-249	245	18	governance	governance	NOUN
gujaf-249	245	19	,	,	PUNCT
gujaf-249	245	20	corporate	corporate	ADJ
gujaf-249	245	21	social	social	ADJ
gujaf-249	245	22	responsibility	responsibility	NOUN
gujaf-249	245	23	,	,	PUNCT
gujaf-249	245	24	gender	gender	NOUN
gujaf-249	245	25	diversity	diversity	NOUN
gujaf-249	245	26	,	,	PUNCT
gujaf-249	245	27	ownership	ownership	NOUN
gujaf-249	245	28	structure	structure	NOUN
gujaf-249	245	29	,	,	PUNCT
gujaf-249	245	30	and	and	CCONJ
gujaf-249	245	31	ceo	ceo	NOUN
gujaf-249	245	32	compensation	compensation	NOUN
gujaf-249	245	33	.	.	PUNCT
gujaf-249	246	1	references	reference	NOUN
gujaf-249	246	2	abdul	abdul	PROPN
gujaf-249	246	3	-	-	PUNCT
gujaf-249	246	4	rahman	rahman	PROPN
gujaf-249	246	5	,	,	PUNCT
gujaf-249	246	6	d.	d.	PROPN
gujaf-249	246	7	o.	o.	PROPN
gujaf-249	246	8	a.	a.	PROPN
gujaf-249	246	9	,	,	PUNCT
gujaf-249	246	10	benjamin	benjamin	PROPN
gujaf-249	246	11	,	,	PUNCT
gujaf-249	246	12	a.	a.	PROPN
gujaf-249	246	13	o.	o.	PROPN
gujaf-249	246	14	,	,	PUNCT
gujaf-249	246	15	&	&	CCONJ
gujaf-249	246	16	olayinka	olayinka	PROPN
gujaf-249	246	17	,	,	PUNCT
gujaf-249	246	18	o.	o.	PROPN
gujaf-249	246	19	h.	h.	PROPN
gujaf-249	246	20	(	(	PUNCT
gujaf-249	246	21	2017	2017	NUM
gujaf-249	246	22	)	)	PUNCT
gujaf-249	246	23	.	.	PUNCT
gujaf-249	247	1	effect	effect	NOUN
gujaf-249	247	2	of	of	ADP
gujaf-249	247	3	audit	audit	NOUN
gujaf-249	247	4	fees	fee	NOUN
gujaf-249	247	5	on	on	ADP
gujaf-249	247	6	audit	audit	NOUN
gujaf-249	247	7	quality	quality	NOUN
gujaf-249	247	8	:	:	PUNCT
gujaf-249	247	9	evidence	evidence	NOUN
gujaf-249	247	10	from	from	ADP
gujaf-249	247	11	cement	cement	NOUN
gujaf-249	247	12	manufacturing	manufacturing	NOUN
gujaf-249	247	13	companies	company	NOUN
gujaf-249	247	14	in	in	ADP
gujaf-249	247	15	nigeria	nigeria	PROPN
gujaf-249	247	16	.	.	PUNCT
gujaf-249	248	1	european	european	PROPN
gujaf-249	248	2	journal	journal	PROPN
gujaf-249	248	3	of	of	ADP
gujaf-249	248	4	accounting	accounting	NOUN
gujaf-249	248	5	,	,	PUNCT
gujaf-249	248	6	auditing	auditing	NOUN
gujaf-249	248	7	,	,	PUNCT
gujaf-249	248	8	and	and	CCONJ
gujaf-249	248	9	finance	finance	NOUN
gujaf-249	248	10	reseacrh	reseacrh	NOUN
gujaf-249	248	11	,	,	PUNCT
gujaf-249	248	12	5(1	5(1	NUM
gujaf-249	248	13	)	)	PUNCT
gujaf-249	248	14	,	,	PUNCT
gujaf-249	248	15	6–18	6–18	PROPN
gujaf-249	248	16	.	.	PUNCT
gujaf-249	249	1	al	al	PROPN
gujaf-249	249	2	-	-	PUNCT
gujaf-249	249	3	rashdan	rashdan	PROPN
gujaf-249	249	4	,	,	PUNCT
gujaf-249	249	5	m.	m.	NOUN
gujaf-249	249	6	t.	t.	PROPN
gujaf-249	249	7	(	(	PUNCT
gujaf-249	249	8	2022	2022	NUM
gujaf-249	249	9	)	)	PUNCT
gujaf-249	249	10	.	.	PUNCT
gujaf-249	250	1	verification	verification	NOUN
gujaf-249	250	2	of	of	ADP
gujaf-249	250	3	tax	tax	NOUN
gujaf-249	250	4	avoidance	avoidance	NOUN
gujaf-249	250	5	by	by	ADP
gujaf-249	250	6	audit	audit	NOUN
gujaf-249	250	7	quality	quality	NOUN
gujaf-249	250	8	and	and	CCONJ
gujaf-249	250	9	dimensions	dimension	NOUN
gujaf-249	250	10	of	of	ADP
gujaf-249	250	11	ownership	ownership	NOUN
gujaf-249	250	12	structure	structure	NOUN
gujaf-249	250	13	in	in	ADP
gujaf-249	250	14	jordanian	jordanian	ADJ
gujaf-249	250	15	manufacturing	manufacturing	NOUN
gujaf-249	250	16	companies	company	NOUN
gujaf-249	250	17	.	.	PUNCT
gujaf-249	251	1	journal	journal	NOUN
gujaf-249	251	2	of	of	ADP
gujaf-249	251	3	positive	positive	ADJ
gujaf-249	251	4	school	school	NOUN
gujaf-249	251	5	psychology	psychology	NOUN
gujaf-249	251	6	,	,	PUNCT
gujaf-249	251	7	6(6	6(6	ADJ
gujaf-249	251	8	)	)	PUNCT
gujaf-249	251	9	,	,	PUNCT
gujaf-249	251	10	3374–3384	3374–3384	NUM
gujaf-249	251	11	.	.	PUNCT
gujaf-249	252	1	https://journalppw.com/index.php/jpsp/article/view/7876%0ahttps://journalp	https://journalppw.com/index.php/jpsp/article/view/7876%0ahttps://journalp	PROPN
gujaf-249	252	2	pw.com/index.php/jpsp/article/download/7876/5133	pw.com/index.php/jpsp/article/download/7876/5133	PROPN
gujaf-249	252	3	alifa	alifa	PROPN
gujaf-249	252	4	,	,	PUNCT
gujaf-249	252	5	a.	a.	PROPN
gujaf-249	252	6	r.	r.	PROPN
gujaf-249	252	7	,	,	PUNCT
gujaf-249	252	8	sinulingga	sinulingga	PROPN
gujaf-249	252	9	,	,	PUNCT
gujaf-249	252	10	n.	n.	PROPN
gujaf-249	252	11	f.	f.	PROPN
gujaf-249	252	12	,	,	PUNCT
gujaf-249	252	13	sibarani	sibarani	PROPN
gujaf-249	252	14	,	,	PUNCT
gujaf-249	252	15	r.	r.	PROPN
gujaf-249	252	16	o.	o.	PROPN
gujaf-249	252	17	,	,	PUNCT
gujaf-249	252	18	waryu	waryu	PROPN
gujaf-249	252	19	,	,	PUNCT
gujaf-249	252	20	&	&	CCONJ
gujaf-249	252	21	suripto	suripto	PROPN
gujaf-249	252	22	.	.	PUNCT
gujaf-249	253	1	(	(	PUNCT
gujaf-249	253	2	2018	2018	NUM
gujaf-249	253	3	)	)	PUNCT
gujaf-249	253	4	.	.	PUNCT
gujaf-249	254	1	pengaruh	pengaruh	VERB
gujaf-249	254	2	corporate	corporate	ADJ
gujaf-249	254	3	social	social	ADJ
gujaf-249	254	4	responsibility	responsibility	NOUN
gujaf-249	254	5	,	,	PUNCT
gujaf-249	254	6	intensitas	intensitas	PROPN
gujaf-249	254	7	program	program	NOUN
gujaf-249	254	8	studi	studi	PROPN
gujaf-249	254	9	s1	s1	PROPN
gujaf-249	254	10	akuntansi	akuntansi	PROPN
gujaf-249	254	11	,	,	PUNCT
gujaf-249	254	12	fakultas	fakulta	VERB
gujaf-249	254	13	ekonomi	ekonomi	PROPN
gujaf-249	254	14	,	,	PUNCT
gujaf-249	254	15	universitas	universita	NOUN
gujaf-249	254	16	pamulang	pamulang	NOUN
gujaf-249	254	17	.	.	PUNCT
gujaf-249	255	1	104–117	104–117	NUM
gujaf-249	255	2	.	.	PUNCT
gujaf-249	256	1	anwar	anwar	PROPN
gujaf-249	256	2	,	,	PUNCT
gujaf-249	256	3	c.	c.	PROPN
gujaf-249	256	4	(	(	PUNCT
gujaf-249	256	5	2013	2013	NUM
gujaf-249	256	6	)	)	PUNCT
gujaf-249	256	7	.	.	PUNCT
gujaf-249	257	1	manajemen	manajeman	NOUN
gujaf-249	257	2	perpajakan	perpajakan	VERB
gujaf-249	257	3	:	:	PUNCT
gujaf-249	257	4	strategi	strategi	PROPN
gujaf-249	257	5	perencanaan	perencanaan	PROPN
gujaf-249	257	6	pajak	pajak	PROPN
gujaf-249	257	7	dan	dan	PROPN
gujaf-249	257	8	bisnis	bisnis	PROPN
gujaf-249	257	9	(	(	PUNCT
gujaf-249	257	10	edisi	edisi	VERB
gujaf-249	257	11	revi	revi	NOUN
gujaf-249	257	12	)	)	PUNCT
gujaf-249	257	13	.	.	PUNCT
gujaf-249	258	1	pt	pt	NOUN
gujaf-249	258	2	gramedia	gramedia	NOUN
gujaf-249	258	3	building	building	NOUN
gujaf-249	258	4	.	.	PUNCT
gujaf-249	259	1	armadiyanti	armadiyanti	VERB
gujaf-249	259	2	,	,	PUNCT
gujaf-249	259	3	p.	p.	NOUN
gujaf-249	259	4	,	,	PUNCT
gujaf-249	259	5	&	&	CCONJ
gujaf-249	259	6	iswati	iswati	PROPN
gujaf-249	259	7	,	,	PUNCT
gujaf-249	259	8	s.	s.	PROPN
gujaf-249	259	9	(	(	PUNCT
gujaf-249	259	10	2019	2019	NUM
gujaf-249	259	11	)	)	PUNCT
gujaf-249	259	12	.	.	PUNCT
gujaf-249	260	1	corporate	corporate	ADJ
gujaf-249	260	2	political	political	ADJ
gujaf-249	260	3	connection	connection	NOUN
gujaf-249	260	4	and	and	CCONJ
gujaf-249	260	5	audit	audit	NOUN
gujaf-249	260	6	quality	quality	NOUN
gujaf-249	260	7	.	.	PUNCT
gujaf-249	261	1	jurnal	jurnal	ADJ
gujaf-249	261	2	akuntansi	akuntansi	PROPN
gujaf-249	261	3	dan	dan	PROPN
gujaf-249	261	4	keuangan	keuangan	PROPN
gujaf-249	261	5	indonesia	indonesia	PROPN
gujaf-249	261	6	,	,	PUNCT
gujaf-249	261	7	16(2	16(2	NUM
gujaf-249	261	8	)	)	PUNCT
gujaf-249	261	9	,	,	PUNCT
gujaf-249	261	10	122–140	122–140	NUM
gujaf-249	261	11	.	.	PUNCT
gujaf-249	262	1	https://doi.org/10.21002/jaki.2019.07	https://doi.org/10.21002/jaki.2019.07	PROPN
gujaf-249	262	2	assidi	assidi	VERB
gujaf-249	262	3	,	,	PUNCT
gujaf-249	262	4	s.	s.	PROPN
gujaf-249	262	5	,	,	PUNCT
gujaf-249	262	6	&	&	CCONJ
gujaf-249	262	7	hussainey	hussainey	PROPN
gujaf-249	262	8	,	,	PUNCT
gujaf-249	262	9	k.	k.	PROPN
gujaf-249	262	10	(	(	PUNCT
gujaf-249	262	11	2021	2021	NUM
gujaf-249	262	12	)	)	PUNCT
gujaf-249	262	13	.	.	PUNCT
gujaf-249	263	1	the	the	DET
gujaf-249	263	2	effect	effect	NOUN
gujaf-249	263	3	of	of	ADP
gujaf-249	263	4	tax	tax	NOUN
gujaf-249	263	5	preparers	preparer	NOUN
gujaf-249	263	6	on	on	ADP
gujaf-249	263	7	corporate	corporate	ADJ
gujaf-249	263	8	tax	tax	NOUN
gujaf-249	263	9	aggressiveness	aggressiveness	NOUN
gujaf-249	263	10	:	:	PUNCT
gujaf-249	263	11	evidence	evidence	NOUN
gujaf-249	263	12	form	form	VERB
gujaf-249	263	13	the	the	DET
gujaf-249	263	14	uk	uk	PROPN
gujaf-249	263	15	context	context	NOUN
gujaf-249	263	16	.	.	PUNCT
gujaf-249	264	1	international	international	ADJ
gujaf-249	264	2	journal	journal	PROPN
gujaf-249	264	3	of	of	ADP
gujaf-249	264	4	finance	finance	NOUN
gujaf-249	264	5	and	and	CCONJ
gujaf-249	264	6	economics	economic	NOUN
gujaf-249	264	7	,	,	PUNCT
gujaf-249	264	8	26(2	26(2	NUM
gujaf-249	264	9	)	)	PUNCT
gujaf-249	264	10	,	,	PUNCT
gujaf-249	264	11	2279–2288	2279–2288	NUM
gujaf-249	264	12	.	.	PUNCT
gujaf-249	265	1	https://doi.org/10.1002/ijfe.1906	https://doi.org/10.1002/ijfe.1906	PROPN
gujaf-249	265	2	barid	barid	PROPN
gujaf-249	265	3	,	,	PUNCT
gujaf-249	265	4	f.	f.	PROPN
gujaf-249	265	5	m.	m.	PROPN
gujaf-249	265	6	,	,	PUNCT
gujaf-249	265	7	&	&	CCONJ
gujaf-249	265	8	wulandari	wulandari	PROPN
gujaf-249	265	9	,	,	PUNCT
gujaf-249	265	10	s.	s.	PROPN
gujaf-249	265	11	(	(	PUNCT
gujaf-249	265	12	2021	2021	NUM
gujaf-249	265	13	)	)	PUNCT
gujaf-249	265	14	.	.	PUNCT
gujaf-249	266	1	praktik	praktik	NOUN
gujaf-249	266	2	penghindaran	penghindaran	VERB
gujaf-249	266	3	pajak	pajak	PROPN
gujaf-249	266	4	sebelum	sebelum	PROPN
gujaf-249	266	5	dan	dan	PROPN
gujaf-249	266	6	setelah	setelah	PROPN
gujaf-249	266	7	pandemi	pandemi	PROPN
gujaf-249	266	8	covid	covid	PROPN
gujaf-249	266	9	–	–	PUNCT
gujaf-249	266	10	19	19	NUM
gujaf-249	266	11	di	di	X
gujaf-249	266	12	indonesia	indonesia	PROPN
gujaf-249	266	13	.	.	PUNCT
gujaf-249	267	1	jurnal	jurnal	PROPN
gujaf-249	267	2	riset	riset	PROPN
gujaf-249	267	3	akuntansi	akuntansi	PROPN
gujaf-249	267	4	&	&	CCONJ
gujaf-249	267	5	43	43	NUM
gujaf-249	267	6	perpajakan	perpajakan	PROPN
gujaf-249	267	7	(	(	PUNCT
gujaf-249	267	8	jrap	jrap	NOUN
gujaf-249	267	9	)	)	PUNCT
gujaf-249	267	10	,	,	PUNCT
gujaf-249	267	11	8(02	8(02	NUM
gujaf-249	267	12	)	)	PUNCT
gujaf-249	267	13	,	,	PUNCT
gujaf-249	267	14	68–74	68–74	NUM
gujaf-249	267	15	.	.	PUNCT
gujaf-249	268	1	https://doi.org/10.35838/jrap.2021.008.02.17	https://doi.org/10.35838/jrap.2021.008.02.17	PROPN
gujaf-249	268	2	butarbutar	butarbutar	PROPN
gujaf-249	268	3	,	,	PUNCT
gujaf-249	268	4	r.	r.	PROPN
gujaf-249	268	5	(	(	PUNCT
gujaf-249	268	6	2017	2017	NUM
gujaf-249	268	7	)	)	PUNCT
gujaf-249	268	8	.	.	PUNCT
gujaf-249	269	1	hukum	hukum	PROPN
gujaf-249	269	2	pajak	pajak	PROPN
gujaf-249	269	3	indonesia	indonesia	PROPN
gujaf-249	269	4	dan	dan	PROPN
gujaf-249	269	5	internasional	internasional	PROPN
gujaf-249	269	6	.	.	PUNCT
gujaf-249	270	1	gramata	gramata	PROPN
gujaf-249	270	2	publishing	publishing	NOUN
gujaf-249	270	3	.	.	PUNCT
gujaf-249	271	1	chen	chen	PROPN
gujaf-249	271	2	,	,	PUNCT
gujaf-249	271	3	x.	x.	PROPN
gujaf-249	271	4	(	(	PUNCT
gujaf-249	271	5	2018	2018	NUM
gujaf-249	271	6	)	)	PUNCT
gujaf-249	271	7	.	.	PUNCT
gujaf-249	272	1	corporate	corporate	ADJ
gujaf-249	272	2	social	social	ADJ
gujaf-249	272	3	responsibility	responsibility	NOUN
gujaf-249	272	4	disclosure	disclosure	NOUN
gujaf-249	272	5	,	,	PUNCT
gujaf-249	272	6	political	political	ADJ
gujaf-249	272	7	connection	connection	NOUN
gujaf-249	272	8	and	and	CCONJ
gujaf-249	272	9	tax	tax	NOUN
gujaf-249	272	10	aggressiveness	aggressiveness	NOUN
gujaf-249	272	11	:	:	PUNCT
gujaf-249	272	12	evidence	evidence	NOUN
gujaf-249	272	13	from	from	ADP
gujaf-249	272	14	china	china	PROPN
gujaf-249	272	15	’s	’s	PART
gujaf-249	272	16	capital	capital	NOUN
gujaf-249	272	17	markets	market	NOUN
gujaf-249	272	18	.	.	PUNCT
gujaf-249	273	1	open	open	ADJ
gujaf-249	273	2	journal	journal	PROPN
gujaf-249	273	3	of	of	ADP
gujaf-249	273	4	business	business	NOUN
gujaf-249	273	5	and	and	CCONJ
gujaf-249	273	6	management	management	NOUN
gujaf-249	273	7	,	,	PUNCT
gujaf-249	273	8	06(01	06(01	NOUN
gujaf-249	273	9	)	)	PUNCT
gujaf-249	273	10	,	,	PUNCT
gujaf-249	273	11	151–164	151–164	NUM
gujaf-249	273	12	.	.	PUNCT
gujaf-249	274	1	https://doi.org/10.4236/ojbm.2018.61010	https://doi.org/10.4236/ojbm.2018.61010	PROPN
gujaf-249	274	2	darussalam	darussalam	PROPN
gujaf-249	274	3	,	,	PUNCT
gujaf-249	274	4	&	&	CCONJ
gujaf-249	274	5	septriadi	septriadi	PROPN
gujaf-249	274	6	,	,	PUNCT
gujaf-249	274	7	d.	d.	PROPN
gujaf-249	274	8	(	(	PUNCT
gujaf-249	274	9	2017	2017	NUM
gujaf-249	274	10	)	)	PUNCT
gujaf-249	274	11	.	.	PUNCT
gujaf-249	275	1	peranjian	peranjian	NOUN
gujaf-249	275	2	penghindaran	penghindaran	VERB
gujaf-249	275	3	pajak	pajak	ADV
gujaf-249	275	4	berganda	berganda	PROPN
gujaf-249	275	5	:	:	PUNCT
gujaf-249	275	6	panduan	panduan	PROPN
gujaf-249	275	7	,	,	PUNCT
gujaf-249	275	8	interpretasi	interpretasi	PROPN
gujaf-249	275	9	,	,	PUNCT
gujaf-249	275	10	dan	dan	PROPN
gujaf-249	275	11	aplikasi	aplikasi	PROPN
gujaf-249	275	12	.	.	PUNCT
gujaf-249	276	1	pt	pt	PROPN
gujaf-249	276	2	dimensi	dimensi	NOUN
gujaf-249	276	3	internasional	internasional	ADJ
gujaf-249	276	4	tax	tax	NOUN
gujaf-249	276	5	.	.	PUNCT
gujaf-249	277	1	dian	dian	PROPN
gujaf-249	277	2	,	,	PUNCT
gujaf-249	277	3	n.	n.	PROPN
gujaf-249	277	4	p.	p.	PROPN
gujaf-249	277	5	,	,	PUNCT
gujaf-249	277	6	&	&	CCONJ
gujaf-249	277	7	narsa	narsa	PROPN
gujaf-249	277	8	,	,	PUNCT
gujaf-249	277	9	r.	r.	PROPN
gujaf-249	277	10	h.	h.	PROPN
gujaf-249	277	11	(	(	PUNCT
gujaf-249	277	12	2022	2022	NUM
gujaf-249	277	13	)	)	PUNCT
gujaf-249	277	14	.	.	PUNCT
gujaf-249	278	1	kecenderungan	kecenderungan	PROPN
gujaf-249	278	2	perusahaan	perusahaan	PROPN
gujaf-249	278	3	melakukan	melakukan	PROPN
gujaf-249	278	4	penghindaran	penghindaran	VERB
gujaf-249	278	5	pajak	pajak	ADV
gujaf-249	278	6	:	:	PUNCT
gujaf-249	278	7	berpengaruhkan	berpengaruhkan	PROPN
gujaf-249	278	8	terhadap	terhadap	PROPN
gujaf-249	278	9	keterbacaan	keterbacaan	PROPN
gujaf-249	278	10	laporan	laporan	PROPN
gujaf-249	278	11	keuangan	keuangan	PROPN
gujaf-249	278	12	yang	yang	PROPN
gujaf-249	278	13	rendah	rendah	PROPN
gujaf-249	278	14	?	?	PUNCT
gujaf-249	279	1	news.unair.ac.id	news.unair.ac.id	PROPN
gujaf-249	279	2	.	.	PROPN
gujaf-249	279	3	https://news.unair.ac.id/2022/01/28/kecenderungan-perusahaan-melakukanpenghindaran-pajak-berpengaruhkan-terhadap-keterbacaan-laporankeuangan-yang-rendah-2/?lang=id	https://news.unair.ac.id/2022/01/28/kecenderungan-perusahaan-melakukanpenghindaran-pajak-berpengaruhkan-terhadap-keterbacaan-laporankeuangan-yang-rendah-2/?lang=id	PROPN
gujaf-249	280	1	el	el	PROPN
gujaf-249	280	2	-	-	PUNCT
gujaf-249	280	3	dyasty	dyasty	NOUN
gujaf-249	280	4	,	,	PUNCT
gujaf-249	280	5	m.	m.	NOUN
gujaf-249	280	6	m.	m.	NOUN
gujaf-249	280	7	,	,	PUNCT
gujaf-249	280	8	&	&	CCONJ
gujaf-249	280	9	elamer	elamer	PROPN
gujaf-249	280	10	,	,	PUNCT
gujaf-249	280	11	a.	a.	NOUN
gujaf-249	280	12	a.	a.	NOUN
gujaf-249	280	13	(	(	PUNCT
gujaf-249	280	14	2021	2021	NUM
gujaf-249	280	15	)	)	PUNCT
gujaf-249	280	16	.	.	PUNCT
gujaf-249	281	1	the	the	DET
gujaf-249	281	2	effect	effect	NOUN
gujaf-249	281	3	of	of	ADP
gujaf-249	281	4	auditor	auditor	NOUN
gujaf-249	281	5	type	type	NOUN
gujaf-249	281	6	on	on	ADP
gujaf-249	281	7	audit	audit	NOUN
gujaf-249	281	8	quality	quality	NOUN
gujaf-249	281	9	in	in	ADP
gujaf-249	281	10	emerging	emerge	VERB
gujaf-249	281	11	markets	market	NOUN
gujaf-249	281	12	:	:	PUNCT
gujaf-249	281	13	evidence	evidence	NOUN
gujaf-249	281	14	from	from	ADP
gujaf-249	281	15	egypt	egypt	PROPN
gujaf-249	281	16	.	.	PUNCT
gujaf-249	282	1	international	international	ADJ
gujaf-249	282	2	journal	journal	PROPN
gujaf-249	282	3	of	of	ADP
gujaf-249	282	4	accounting	accounting	NOUN
gujaf-249	282	5	and	and	CCONJ
gujaf-249	282	6	information	information	NOUN
gujaf-249	282	7	management	management	NOUN
gujaf-249	282	8	,	,	PUNCT
gujaf-249	282	9	29(1	29(1	NUM
gujaf-249	282	10	)	)	PUNCT
gujaf-249	282	11	,	,	PUNCT
gujaf-249	282	12	43–66	43–66	NUM
gujaf-249	282	13	.	.	PUNCT
gujaf-249	282	14	https://doi.org/10.1108/ijaim-04-2020-0060	https://doi.org/10.1108/ijaim-04-2020-0060	PROPN
gujaf-249	282	15	faccio	faccio	PROPN
gujaf-249	282	16	,	,	PUNCT
gujaf-249	282	17	m.	m.	NOUN
gujaf-249	282	18	(	(	PUNCT
gujaf-249	282	19	2006	2006	NUM
gujaf-249	282	20	)	)	PUNCT
gujaf-249	282	21	.	.	PUNCT
gujaf-249	283	1	politically	politically	ADV
gujaf-249	283	2	connected	connect	VERB
gujaf-249	283	3	firms	firm	NOUN
gujaf-249	283	4	.	.	PUNCT
gujaf-249	284	1	american	american	PROPN
gujaf-249	284	2	economic	economic	PROPN
gujaf-249	284	3	review	review	PROPN
gujaf-249	284	4	,	,	PUNCT
gujaf-249	284	5	96(1	96(1	NUM
gujaf-249	284	6	)	)	PUNCT
gujaf-249	284	7	,	,	PUNCT
gujaf-249	284	8	369–386	369–386	NUM
gujaf-249	284	9	.	.	PUNCT
gujaf-249	285	1	https://doi.org/10.1257/000282806776157704	https://doi.org/10.1257/000282806776157704	ADJ
gujaf-249	285	2	fajri	fajri	VERB
gujaf-249	285	3	,	,	PUNCT
gujaf-249	285	4	a.	a.	NOUN
gujaf-249	285	5	(	(	PUNCT
gujaf-249	285	6	2019	2019	NUM
gujaf-249	285	7	)	)	PUNCT
gujaf-249	285	8	.	.	PUNCT
gujaf-249	286	1	pengaruh	pengaruh	PROPN
gujaf-249	286	2	koneksi	koneksi	PROPN
gujaf-249	286	3	politik	politik	PROPN
gujaf-249	286	4	terhadap	terhadap	PROPN
gujaf-249	286	5	penghindaran	penghindaran	VERB
gujaf-249	286	6	pajak	pajak	ADV
gujaf-249	286	7	(	(	PUNCT
gujaf-249	286	8	studi	studi	PROPN
gujaf-249	286	9	kasus	kasus	PROPN
gujaf-249	286	10	pada	pada	PROPN
gujaf-249	286	11	perusahaan	perusahaan	PROPN
gujaf-249	286	12	yang	yang	PROPN
gujaf-249	286	13	terdaftar	terdaftar	PROPN
gujaf-249	286	14	di	di	PROPN
gujaf-249	286	15	bursa	bursa	PROPN
gujaf-249	286	16	efek	efek	NOUN
gujaf-249	286	17	indonesia	indonesia	PROPN
gujaf-249	286	18	2016	2016	NUM
gujaf-249	286	19	-	-	SYM
gujaf-249	286	20	2017	2017	NUM
gujaf-249	286	21	)	)	PUNCT
gujaf-249	286	22	.	.	PUNCT
gujaf-249	287	1	jurnal	jurnal	ADJ
gujaf-249	287	2	ilmiah	ilmiah	PROPN
gujaf-249	287	3	mahasiswa	mahasiswa	PROPN
gujaf-249	287	4	feb	feb	PROPN
gujaf-249	287	5	,	,	PUNCT
gujaf-249	287	6	1–18	1–18	NUM
gujaf-249	287	7	.	.	PUNCT
gujaf-249	288	1	https://repository.maranatha.edu/26999/	https://repository.maranatha.edu/26999/	PROPN
gujaf-249	288	2	gaaya	gaaya	NOUN
gujaf-249	288	3	,	,	PUNCT
gujaf-249	288	4	s.	s.	PROPN
gujaf-249	288	5	,	,	PUNCT
gujaf-249	288	6	lakhal	lakhal	NOUN
gujaf-249	288	7	,	,	PUNCT
gujaf-249	288	8	n.	n.	NOUN
gujaf-249	288	9	,	,	PUNCT
gujaf-249	288	10	&	&	CCONJ
gujaf-249	288	11	lakhal	lakhal	PROPN
gujaf-249	288	12	,	,	PUNCT
gujaf-249	288	13	f.	f.	PROPN
gujaf-249	288	14	(	(	PUNCT
gujaf-249	288	15	2017	2017	NUM
gujaf-249	288	16	)	)	PUNCT
gujaf-249	288	17	.	.	PUNCT
gujaf-249	289	1	does	do	AUX
gujaf-249	289	2	family	family	NOUN
gujaf-249	289	3	ownership	ownership	NOUN
gujaf-249	289	4	reduce	reduce	VERB
gujaf-249	289	5	corporate	corporate	ADJ
gujaf-249	289	6	tax	tax	NOUN
gujaf-249	289	7	avoidance	avoidance	NOUN
gujaf-249	289	8	?	?	PUNCT
gujaf-249	290	1	the	the	DET
gujaf-249	290	2	moderating	moderate	VERB
gujaf-249	290	3	effect	effect	NOUN
gujaf-249	290	4	of	of	ADP
gujaf-249	290	5	audit	audit	NOUN
gujaf-249	290	6	quality	quality	NOUN
gujaf-249	290	7	.	.	PUNCT
gujaf-249	291	1	managerial	managerial	ADJ
gujaf-249	291	2	auditing	auditing	NOUN
gujaf-249	291	3	journal	journal	NOUN
gujaf-249	291	4	.	.	PUNCT
gujaf-249	292	1	https://doi.org/10.1108/maj-02-2017-1530	https://doi.org/10.1108/maj-02-2017-1530	PROPN
gujaf-249	292	2	ghifary	ghifary	PROPN
gujaf-249	292	3	,	,	PUNCT
gujaf-249	292	4	r.	r.	PROPN
gujaf-249	292	5	a.	a.	PROPN
gujaf-249	292	6	,	,	PUNCT
gujaf-249	292	7	muchlish	muchlish	PROPN
gujaf-249	292	8	,	,	PUNCT
gujaf-249	292	9	m.	m.	NOUN
gujaf-249	292	10	,	,	PUNCT
gujaf-249	292	11	tjahjono	tjahjono	ADV
gujaf-249	292	12	,	,	PUNCT
gujaf-249	292	13	m.	m.	PROPN
gujaf-249	292	14	e.	e.	PROPN
gujaf-249	292	15	t.	t.	PROPN
gujaf-249	292	16	,	,	PUNCT
gujaf-249	292	17	&	&	CCONJ
gujaf-249	292	18	febrianto	febrianto	PROPN
gujaf-249	292	19	,	,	PUNCT
gujaf-249	292	20	f.	f.	PROPN
gujaf-249	292	21	c.	c.	PROPN
gujaf-249	292	22	(	(	PUNCT
gujaf-249	292	23	2022	2022	NUM
gujaf-249	292	24	)	)	PUNCT
gujaf-249	292	25	.	.	PUNCT
gujaf-249	293	1	pengaruh	pengaruh	NOUN
gujaf-249	293	2	kualitas	kualita	NOUN
gujaf-249	293	3	audit	audit	NOUN
gujaf-249	293	4	,	,	PUNCT
gujaf-249	293	5	audit	audit	NOUN
gujaf-249	293	6	fee	fee	NOUN
gujaf-249	293	7	,	,	PUNCT
gujaf-249	293	8	dan	dan	PROPN
gujaf-249	293	9	intensitas	intensitas	PROPN
gujaf-249	293	10	modal	modal	PROPN
gujaf-249	293	11	terhadap	terhadap	PROPN
gujaf-249	293	12	agresivitas	agresivita	VERB
gujaf-249	293	13	pajak	pajak	PROPN
gujaf-249	293	14	dengan	dengan	PROPN
gujaf-249	293	15	komisaris	komisaris	PROPN
gujaf-249	293	16	independen	independen	PROPN
gujaf-249	293	17	sebagai	sebagai	PROPN
gujaf-249	293	18	variabel	variabel	PROPN
gujaf-249	293	19	moderasi	moderasi	PROPN
gujaf-249	293	20	.	.	PUNCT
gujaf-249	294	1	jurnal	jurnal	ADJ
gujaf-249	294	2	syntax	syntax	NOUN
gujaf-249	294	3	transformation	transformation	NOUN
gujaf-249	294	4	,	,	PUNCT
gujaf-249	294	5	3(7	3(7	NUM
gujaf-249	294	6	)	)	PUNCT
gujaf-249	294	7	,	,	PUNCT
gujaf-249	294	8	1–23	1–23	PROPN
gujaf-249	294	9	.	.	PUNCT
gujaf-249	295	1	hidayat	hidayat	PROPN
gujaf-249	295	2	,	,	PUNCT
gujaf-249	295	3	k.	k.	PROPN
gujaf-249	295	4	(	(	PUNCT
gujaf-249	295	5	2022	2022	NUM
gujaf-249	295	6	)	)	PUNCT
gujaf-249	295	7	.	.	PUNCT
gujaf-249	296	1	effect	effect	NOUN
gujaf-249	296	2	of	of	ADP
gujaf-249	296	3	ceo	ceo	NOUN
gujaf-249	296	4	compensation	compensation	NOUN
gujaf-249	296	5	on	on	ADP
gujaf-249	296	6	corporate	corporate	ADJ
gujaf-249	296	7	tax	tax	NOUN
gujaf-249	296	8	avoidance	avoidance	NOUN
gujaf-249	296	9	and	and	CCONJ
gujaf-249	296	10	role	role	NOUN
gujaf-249	296	11	of	of	ADP
gujaf-249	296	12	audit	audit	NOUN
gujaf-249	296	13	quality	quality	NOUN
gujaf-249	296	14	as	as	ADP
gujaf-249	296	15	moderation	moderation	NOUN
gujaf-249	296	16	variable	variable	NOUN
gujaf-249	296	17	.	.	PUNCT
gujaf-249	297	1	26(4	26(4	NUM
gujaf-249	297	2	)	)	PUNCT
gujaf-249	297	3	,	,	PUNCT
gujaf-249	298	1	779–790	779–790	NUM
gujaf-249	298	2	.	.	NOUN
gujaf-249	298	3	https://doi.org/10.26905/jkdp.v26i4.8705	https://doi.org/10.26905/jkdp.v26i4.8705	NUM
gujaf-249	298	4	hillman	hillman	PROPN
gujaf-249	298	5	,	,	PUNCT
gujaf-249	298	6	a.	a.	PROPN
gujaf-249	298	7	j.	j.	PROPN
gujaf-249	298	8	(	(	PUNCT
gujaf-249	298	9	2005	2005	NUM
gujaf-249	298	10	)	)	PUNCT
gujaf-249	298	11	.	.	PUNCT
gujaf-249	299	1	politicians	politician	NOUN
gujaf-249	299	2	on	on	ADP
gujaf-249	299	3	the	the	DET
gujaf-249	299	4	board	board	NOUN
gujaf-249	299	5	of	of	ADP
gujaf-249	299	6	directors	director	NOUN
gujaf-249	299	7	:	:	PUNCT
gujaf-249	299	8	do	do	AUX
gujaf-249	299	9	connections	connection	NOUN
gujaf-249	299	10	affect	affect	VERB
gujaf-249	299	11	the	the	DET
gujaf-249	299	12	bottom	bottom	ADJ
gujaf-249	299	13	line	line	NOUN
gujaf-249	299	14	?	?	PUNCT
gujaf-249	300	1	journal	journal	NOUN
gujaf-249	300	2	of	of	ADP
gujaf-249	300	3	management	management	NOUN
gujaf-249	300	4	,	,	PUNCT
gujaf-249	300	5	31(3	31(3	NUM
gujaf-249	300	6	)	)	PUNCT
gujaf-249	300	7	,	,	PUNCT
gujaf-249	300	8	464–481	464–481	NUM
gujaf-249	300	9	.	.	PUNCT
gujaf-249	301	1	https://doi.org/10.1177/0149206304272187	https://doi.org/10.1177/0149206304272187	PROPN
gujaf-249	301	2	hu	hu	PROPN
gujaf-249	301	3	,	,	PUNCT
gujaf-249	301	4	n.	n.	PROPN
gujaf-249	301	5	(	(	PUNCT
gujaf-249	301	6	2018	2018	NUM
gujaf-249	301	7	)	)	PUNCT
gujaf-249	301	8	.	.	PUNCT
gujaf-249	302	1	tax	tax	NOUN
gujaf-249	302	2	avoidance	avoidance	NOUN
gujaf-249	302	3	,	,	PUNCT
gujaf-249	302	4	property	property	NOUN
gujaf-249	302	5	rights	right	NOUN
gujaf-249	302	6	and	and	CCONJ
gujaf-249	302	7	audit	audit	NOUN
gujaf-249	302	8	fees	fee	NOUN
gujaf-249	302	9	.	.	PUNCT
gujaf-249	303	1	american	american	PROPN
gujaf-249	303	2	journal	journal	PROPN
gujaf-249	303	3	44	44	NUM
gujaf-249	303	4	of	of	ADP
gujaf-249	303	5	industrial	industrial	ADJ
gujaf-249	303	6	and	and	CCONJ
gujaf-249	303	7	business	business	NOUN
gujaf-249	303	8	management	management	NOUN
gujaf-249	303	9	,	,	PUNCT
gujaf-249	303	10	08(03	08(03	NOUN
gujaf-249	303	11	)	)	PUNCT
gujaf-249	303	12	,	,	PUNCT
gujaf-249	303	13	461–472	461–472	NUM
gujaf-249	303	14	.	.	PUNCT
gujaf-249	304	1	https://doi.org/10.4236/ajibm.2018.83030	https://doi.org/10.4236/ajibm.2018.83030	PROPN
gujaf-249	304	2	jensen	jensen	PROPN
gujaf-249	304	3	,	,	PUNCT
gujaf-249	304	4	m.	m.	PROPN
gujaf-249	304	5	c.	c.	PROPN
gujaf-249	304	6	,	,	PUNCT
gujaf-249	304	7	&	&	CCONJ
gujaf-249	304	8	meckling	meckling	PROPN
gujaf-249	304	9	,	,	PUNCT
gujaf-249	304	10	w.	w.	PROPN
gujaf-249	304	11	h.	h.	PROPN
gujaf-249	304	12	(	(	PUNCT
gujaf-249	304	13	1976	1976	NUM
gujaf-249	304	14	)	)	PUNCT
gujaf-249	304	15	.	.	PUNCT
gujaf-249	305	1	theory	theory	NOUN
gujaf-249	305	2	of	of	ADP
gujaf-249	305	3	the	the	DET
gujaf-249	305	4	firm	firm	NOUN
gujaf-249	305	5	:	:	PUNCT
gujaf-249	305	6	managerial	managerial	ADJ
gujaf-249	305	7	behaviour	behaviour	NOUN
gujaf-249	305	8	,	,	PUNCT
gujaf-249	305	9	agency	agency	NOUN
gujaf-249	305	10	cost	cost	NOUN
gujaf-249	305	11	and	and	CCONJ
gujaf-249	305	12	ownership	ownership	NOUN
gujaf-249	305	13	structure	structure	NOUN
gujaf-249	305	14	.	.	PUNCT
gujaf-249	306	1	journal	journal	NOUN
gujaf-249	306	2	of	of	ADP
gujaf-249	306	3	financial	financial	ADJ
gujaf-249	306	4	economics	economic	NOUN
gujaf-249	306	5	,	,	PUNCT
gujaf-249	306	6	3(4	3(4	NUM
gujaf-249	306	7	)	)	PUNCT
gujaf-249	306	8	,	,	PUNCT
gujaf-249	306	9	305–360	305–360	NUM
gujaf-249	306	10	.	.	PUNCT
gujaf-249	307	1	https://doi.org/http://dx.doi.org/10.1016/0304405x(76)90026-x	https://doi.org/http://dx.doi.org/10.1016/0304405x(76)90026-x	PROPN
gujaf-249	307	2	jihene	jihene	PROPN
gujaf-249	307	3	,	,	PUNCT
gujaf-249	307	4	f.	f.	PROPN
gujaf-249	307	5	,	,	PUNCT
gujaf-249	307	6	&	&	CCONJ
gujaf-249	307	7	moez	moez	PROPN
gujaf-249	307	8	,	,	PUNCT
gujaf-249	307	9	d.	d.	PROPN
gujaf-249	307	10	(	(	PUNCT
gujaf-249	307	11	2019	2019	NUM
gujaf-249	307	12	)	)	PUNCT
gujaf-249	307	13	.	.	PUNCT
gujaf-249	308	1	the	the	DET
gujaf-249	308	2	moderating	moderate	VERB
gujaf-249	308	3	effect	effect	NOUN
gujaf-249	308	4	of	of	ADP
gujaf-249	308	5	audit	audit	NOUN
gujaf-249	308	6	quality	quality	NOUN
gujaf-249	308	7	on	on	ADP
gujaf-249	308	8	ceo	ceo	NOUN
gujaf-249	308	9	compensation	compensation	NOUN
gujaf-249	308	10	and	and	CCONJ
gujaf-249	308	11	tax	tax	NOUN
gujaf-249	308	12	avoidance	avoidance	NOUN
gujaf-249	308	13	:	:	PUNCT
gujaf-249	308	14	evidence	evidence	NOUN
gujaf-249	308	15	from	from	ADP
gujaf-249	308	16	tunisian	tunisian	ADJ
gujaf-249	308	17	context	context	PROPN
gujaf-249	308	18	international	international	PROPN
gujaf-249	308	19	journal	journal	PROPN
gujaf-249	308	20	of	of	ADP
gujaf-249	308	21	economics	economic	NOUN
gujaf-249	308	22	and	and	CCONJ
gujaf-249	308	23	financial	financial	ADJ
gujaf-249	308	24	issues	issue	NOUN
gujaf-249	308	25	the	the	DET
gujaf-249	308	26	moderating	moderate	VERB
gujaf-249	308	27	effect	effect	NOUN
gujaf-249	308	28	of	of	ADP
gujaf-249	308	29	audit	audit	NOUN
gujaf-249	308	30	quality	quality	NOUN
gujaf-249	308	31	on	on	ADP
gujaf-249	308	32	ceo	ceo	NOUN
gujaf-249	308	33	compensation	compensation	NOUN
gujaf-249	308	34	and	and	CCONJ
gujaf-249	308	35	tax	tax	NOUN
gujaf-249	308	36	avoidance	avoidance	NOUN
gujaf-249	308	37	:	:	PUNCT
gujaf-249	308	38	evidence	evidence	NOUN
gujaf-249	308	39	fro	fro	PROPN
gujaf-249	308	40	.	.	PUNCT
gujaf-249	309	1	international	international	ADJ
gujaf-249	309	2	journal	journal	PROPN
gujaf-249	309	3	of	of	ADP
gujaf-249	309	4	economics	economic	NOUN
gujaf-249	309	5	and	and	CCONJ
gujaf-249	309	6	financial	financial	ADJ
gujaf-249	309	7	issues	issue	NOUN
gujaf-249	309	8	,	,	PUNCT
gujaf-249	309	9	9(1	9(1	NUM
gujaf-249	309	10	)	)	PUNCT
gujaf-249	309	11	,	,	PUNCT
gujaf-249	309	12	131–139	131–139	NUM
gujaf-249	309	13	.	.	PUNCT
gujaf-249	310	1	http	http	X
gujaf-249	310	2	:	:	PUNCT
gujaf-249	310	3	www.econjournals.comdoi	www.econjournals.comdoi	NOUN
gujaf-249	310	4	:	:	PUNCT
gujaf-249	310	5	https://doi.org/10.32479	https://doi.org/10.32479	PROPN
gujaf-249	310	6	/	/	SYM
gujaf-249	310	7	ijefi.7355	ijefi.7355	PROPN
gujaf-249	310	8	kamarudin	kamarudin	PROPN
gujaf-249	310	9	,	,	PUNCT
gujaf-249	310	10	s.	s.	PROPN
gujaf-249	310	11	,	,	PUNCT
gujaf-249	310	12	khalili	khalili	PROPN
gujaf-249	310	13	,	,	PUNCT
gujaf-249	310	14	a.	a.	PROPN
gujaf-249	310	15	h.	h.	PROPN
gujaf-249	310	16	a.	a.	PROPN
gujaf-249	310	17	,	,	PUNCT
gujaf-249	310	18	aziz	aziz	PROPN
gujaf-249	310	19	,	,	PUNCT
gujaf-249	310	20	z.	z.	PROPN
gujaf-249	310	21	f.	f.	PROPN
gujaf-249	310	22	a.	a.	PROPN
gujaf-249	310	23	,	,	PUNCT
gujaf-249	310	24	kamarudin	kamarudin	PROPN
gujaf-249	310	25	,	,	PUNCT
gujaf-249	310	26	k.	k.	PROPN
gujaf-249	310	27	a.	a.	PROPN
gujaf-249	310	28	,	,	PUNCT
gujaf-249	310	29	&	&	CCONJ
gujaf-249	310	30	wahab	wahab	PROPN
gujaf-249	310	31	,	,	PUNCT
gujaf-249	310	32	a.	a.	PROPN
gujaf-249	310	33	n.	n.	PROPN
gujaf-249	310	34	a.	a.	PROPN
gujaf-249	310	35	(	(	PUNCT
gujaf-249	310	36	2022	2022	NUM
gujaf-249	310	37	)	)	PUNCT
gujaf-249	310	38	.	.	PUNCT
gujaf-249	311	1	exploring	explore	VERB
gujaf-249	311	2	of	of	ADP
gujaf-249	311	3	potential	potential	NOUN
gujaf-249	311	4	of	of	ADP
gujaf-249	311	5	cloud	cloud	NOUN
gujaf-249	311	6	computing	computing	NOUN
gujaf-249	311	7	for	for	ADP
gujaf-249	311	8	small	small	ADJ
gujaf-249	311	9	and	and	CCONJ
gujaf-249	311	10	medium	medium	ADJ
gujaf-249	311	11	enterprises	enterprise	NOUN
gujaf-249	311	12	.	.	PUNCT
gujaf-249	312	1	4(2	4(2	NUM
gujaf-249	312	2	)	)	PUNCT
gujaf-249	312	3	,	,	PUNCT
gujaf-249	313	1	98–108	98–108	PROPN
gujaf-249	313	2	.	.	PUNCT
gujaf-249	314	1	kim	kim	PROPN
gujaf-249	314	2	,	,	PUNCT
gujaf-249	314	3	c.	c.	PROPN
gujaf-249	314	4	,	,	PUNCT
gujaf-249	314	5	&	&	CCONJ
gujaf-249	314	6	zhang	zhang	PROPN
gujaf-249	314	7	,	,	PUNCT
gujaf-249	314	8	l.	l.	PROPN
gujaf-249	314	9	(	(	PUNCT
gujaf-249	314	10	2016	2016	NUM
gujaf-249	314	11	)	)	PUNCT
gujaf-249	314	12	.	.	PUNCT
gujaf-249	315	1	corporate	corporate	ADJ
gujaf-249	315	2	political	political	ADJ
gujaf-249	315	3	connections	connection	NOUN
gujaf-249	315	4	and	and	CCONJ
gujaf-249	315	5	tax	tax	NOUN
gujaf-249	315	6	aggressiveness	aggressiveness	NOUN
gujaf-249	315	7	.	.	PUNCT
gujaf-249	316	1	contemporary	contemporary	ADJ
gujaf-249	316	2	accounting	accounting	PROPN
gujaf-249	316	3	research	research	PROPN
gujaf-249	316	4	,	,	PUNCT
gujaf-249	316	5	33(1	33(1	NUM
gujaf-249	316	6	)	)	PUNCT
gujaf-249	316	7	,	,	PUNCT
gujaf-249	316	8	78–114	78–114	X
gujaf-249	316	9	.	.	PUNCT
gujaf-249	317	1	https://doi.org/10.1111/1911-3846.12150	https://doi.org/10.1111/1911-3846.12150	PROPN
gujaf-249	317	2	kim	kim	PROPN
gujaf-249	317	3	,	,	PUNCT
gujaf-249	317	4	j.	j.	PROPN
gujaf-249	317	5	h.	h.	PROPN
gujaf-249	317	6	,	,	PUNCT
gujaf-249	317	7	&	&	CCONJ
gujaf-249	317	8	lee	lee	PROPN
gujaf-249	317	9	,	,	PUNCT
gujaf-249	317	10	j.	j.	PROPN
gujaf-249	317	11	h.	h.	PROPN
gujaf-249	317	12	(	(	PUNCT
gujaf-249	317	13	2021	2021	NUM
gujaf-249	317	14	)	)	PUNCT
gujaf-249	317	15	.	.	PUNCT
gujaf-249	318	1	how	how	SCONJ
gujaf-249	318	2	ceo	ceo	ADJ
gujaf-249	318	3	political	political	ADJ
gujaf-249	318	4	connections	connection	NOUN
gujaf-249	318	5	induce	induce	VERB
gujaf-249	318	6	corporate	corporate	ADJ
gujaf-249	318	7	social	social	ADJ
gujaf-249	318	8	irresponsibility	irresponsibility	NOUN
gujaf-249	318	9	:	:	PUNCT
gujaf-249	318	10	an	an	DET
gujaf-249	318	11	empirical	empirical	ADJ
gujaf-249	318	12	study	study	NOUN
gujaf-249	318	13	of	of	ADP
gujaf-249	318	14	tax	tax	NOUN
gujaf-249	318	15	avoidance	avoidance	NOUN
gujaf-249	318	16	in	in	ADP
gujaf-249	318	17	south	south	PROPN
gujaf-249	318	18	korea	korea	PROPN
gujaf-249	318	19	.	.	PUNCT
gujaf-249	319	1	sustainability	sustainability	NOUN
gujaf-249	319	2	(	(	PUNCT
gujaf-249	319	3	switzerland	switzerland	PROPN
gujaf-249	319	4	)	)	PUNCT
gujaf-249	319	5	,	,	PUNCT
gujaf-249	319	6	13(14	13(14	NUM
gujaf-249	319	7	)	)	PUNCT
gujaf-249	319	8	.	.	PUNCT
gujaf-249	320	1	https://doi.org/10.3390/su13147739	https://doi.org/10.3390/su13147739	X
gujaf-249	320	2	kraft	kraft	PROPN
gujaf-249	320	3	,	,	PUNCT
gujaf-249	320	4	a.	a.	PROPN
gujaf-249	320	5	,	,	PUNCT
gujaf-249	320	6	&	&	CCONJ
gujaf-249	320	7	lopatta	lopatta	PROPN
gujaf-249	320	8	,	,	PUNCT
gujaf-249	320	9	k.	k.	PROPN
gujaf-249	320	10	(	(	PUNCT
gujaf-249	320	11	2016	2016	NUM
gujaf-249	320	12	)	)	PUNCT
gujaf-249	320	13	.	.	PUNCT
gujaf-249	321	1	auditor	auditor	NOUN
gujaf-249	321	2	fees	fee	NOUN
gujaf-249	321	3	,	,	PUNCT
gujaf-249	321	4	discretionary	discretionary	ADJ
gujaf-249	321	5	book	book	NOUN
gujaf-249	321	6	-	-	PUNCT
gujaf-249	321	7	tax	tax	NOUN
gujaf-249	321	8	differences	difference	NOUN
gujaf-249	321	9	,	,	PUNCT
gujaf-249	321	10	and	and	CCONJ
gujaf-249	321	11	tax	tax	NOUN
gujaf-249	321	12	avoidance	avoidance	NOUN
gujaf-249	321	13	.	.	PUNCT
gujaf-249	322	1	international	international	ADJ
gujaf-249	322	2	journal	journal	PROPN
gujaf-249	322	3	of	of	ADP
gujaf-249	322	4	economics	economic	NOUN
gujaf-249	322	5	and	and	CCONJ
gujaf-249	322	6	accounting	accounting	NOUN
gujaf-249	322	7	,	,	PUNCT
gujaf-249	322	8	7(2	7(2	NUM
gujaf-249	322	9	)	)	PUNCT
gujaf-249	322	10	,	,	PUNCT
gujaf-249	322	11	127	127	NUM
gujaf-249	322	12	.	.	PUNCT
gujaf-249	323	1	https://doi.org/10.1504/ijea.2016.078297	https://doi.org/10.1504/ijea.2016.078297	PROPN
gujaf-249	323	2	langli	langli	PROPN
gujaf-249	323	3	,	,	PUNCT
gujaf-249	323	4	j.	j.	PROPN
gujaf-249	323	5	c.	c.	PROPN
gujaf-249	323	6	,	,	PUNCT
gujaf-249	323	7	&	&	CCONJ
gujaf-249	323	8	willekens	willekens	PROPN
gujaf-249	323	9	,	,	PUNCT
gujaf-249	323	10	m.	m.	NOUN
gujaf-249	323	11	(	(	PUNCT
gujaf-249	323	12	2017	2017	NUM
gujaf-249	323	13	)	)	PUNCT
gujaf-249	323	14	.	.	PUNCT
gujaf-249	324	1	tax	tax	NOUN
gujaf-249	324	2	avoidance	avoidance	NOUN
gujaf-249	324	3	,	,	PUNCT
gujaf-249	324	4	horizontal	horizontal	ADJ
gujaf-249	324	5	agency	agency	NOUN
gujaf-249	324	6	conflicts	conflict	NOUN
gujaf-249	324	7	and	and	CCONJ
gujaf-249	324	8	high	high	ADJ
gujaf-249	324	9	-	-	PUNCT
gujaf-249	324	10	quality	quality	NOUN
gujaf-249	324	11	auditing	auditing	NOUN
gujaf-249	324	12	in	in	ADP
gujaf-249	324	13	private	private	ADJ
gujaf-249	324	14	firms	firm	NOUN
gujaf-249	324	15	.	.	PUNCT
gujaf-249	325	1	scandinavian	scandinavian	ADJ
gujaf-249	325	2	accounting	accounting	NOUN
gujaf-249	325	3	research	research	NOUN
gujaf-249	325	4	conference	conference	NOUN
gujaf-249	325	5	.	.	PUNCT
gujaf-249	326	1	lestari	lestari	PROPN
gujaf-249	326	2	,	,	PUNCT
gujaf-249	326	3	p.	p.	NOUN
gujaf-249	326	4	a.	a.	PROPN
gujaf-249	326	5	s.	s.	PROPN
gujaf-249	326	6	,	,	PUNCT
gujaf-249	326	7	pratomo	pratomo	PROPN
gujaf-249	326	8	,	,	PUNCT
gujaf-249	326	9	d.	d.	PROPN
gujaf-249	326	10	,	,	PUNCT
gujaf-249	326	11	&	&	CCONJ
gujaf-249	326	12	asalam	asalam	PROPN
gujaf-249	326	13	,	,	PUNCT
gujaf-249	326	14	a.	a.	PROPN
gujaf-249	326	15	g.	g.	PROPN
gujaf-249	326	16	(	(	PUNCT
gujaf-249	326	17	2019	2019	NUM
gujaf-249	326	18	)	)	PUNCT
gujaf-249	326	19	.	.	PUNCT
gujaf-249	327	1	pengaruh	pengaruh	PROPN
gujaf-249	327	2	koneksi	koneksi	PROPN
gujaf-249	327	3	politik	politik	PROPN
gujaf-249	327	4	dan	dan	PROPN
gujaf-249	327	5	capital	capital	PROPN
gujaf-249	327	6	intensity	intensity	PROPN
gujaf-249	327	7	terhadap	terhadap	PROPN
gujaf-249	327	8	agresivitas	agresivita	VERB
gujaf-249	327	9	pajak	pajak	ADV
gujaf-249	327	10	poppy	poppy	NOUN
gujaf-249	327	11	.	.	PUNCT
gujaf-249	328	1	jurnal	jurnal	ADJ
gujaf-249	328	2	aset	aset	PROPN
gujaf-249	328	3	,	,	PUNCT
gujaf-249	328	4	11(1	11(1	NUM
gujaf-249	328	5	)	)	PUNCT
gujaf-249	328	6	,	,	PUNCT
gujaf-249	328	7	41–54	41–54	NUM
gujaf-249	328	8	.	.	PUNCT
gujaf-249	328	9	martani	martani	PROPN
gujaf-249	328	10	,	,	PUNCT
gujaf-249	328	11	d.	d.	PROPN
gujaf-249	328	12	,	,	PUNCT
gujaf-249	328	13	rahmah	rahmah	PROPN
gujaf-249	328	14	,	,	PUNCT
gujaf-249	328	15	n.	n.	PROPN
gujaf-249	328	16	a.	a.	PROPN
gujaf-249	328	17	,	,	PUNCT
gujaf-249	328	18	fitriany	fitriany	PROPN
gujaf-249	328	19	,	,	PUNCT
gujaf-249	328	20	f.	f.	PROPN
gujaf-249	328	21	,	,	PUNCT
gujaf-249	328	22	&	&	CCONJ
gujaf-249	328	23	anggraita	anggraita	PROPN
gujaf-249	328	24	,	,	PUNCT
gujaf-249	328	25	v.	v.	PROPN
gujaf-249	328	26	(	(	PUNCT
gujaf-249	328	27	2021	2021	NUM
gujaf-249	328	28	)	)	PUNCT
gujaf-249	328	29	.	.	PUNCT
gujaf-249	329	1	impact	impact	NOUN
gujaf-249	329	2	of	of	ADP
gujaf-249	329	3	audit	audit	NOUN
gujaf-249	329	4	tenure	tenure	NOUN
gujaf-249	329	5	and	and	CCONJ
gujaf-249	329	6	audit	audit	NOUN
gujaf-249	329	7	rotation	rotation	NOUN
gujaf-249	329	8	on	on	ADP
gujaf-249	329	9	the	the	DET
gujaf-249	329	10	audit	audit	NOUN
gujaf-249	329	11	quality	quality	NOUN
gujaf-249	329	12	:	:	PUNCT
gujaf-249	329	13	big	big	ADJ
gujaf-249	329	14	4	4	NUM
gujaf-249	329	15	vs	vs	ADP
gujaf-249	329	16	non	non	ADJ
gujaf-249	329	17	big	big	ADJ
gujaf-249	329	18	4	4	NUM
gujaf-249	329	19	.	.	PUNCT
gujaf-249	329	20	cogent	cogent	ADJ
gujaf-249	329	21	economics	economic	NOUN
gujaf-249	329	22	and	and	CCONJ
gujaf-249	329	23	finance	finance	NOUN
gujaf-249	329	24	,	,	PUNCT
gujaf-249	329	25	9(1	9(1	NUM
gujaf-249	329	26	)	)	PUNCT
gujaf-249	329	27	.	.	PUNCT
gujaf-249	330	1	https://doi.org/10.1080/23322039.2021.1901395	https://doi.org/10.1080/23322039.2021.1901395	PROPN
gujaf-249	330	2	nadia	nadia	PROPN
gujaf-249	330	3	,	,	PUNCT
gujaf-249	330	4	n.	n.	PROPN
gujaf-249	330	5	f.	f.	PROPN
gujaf-249	330	6	(	(	PUNCT
gujaf-249	330	7	2015	2015	NUM
gujaf-249	330	8	)	)	PUNCT
gujaf-249	330	9	.	.	PUNCT
gujaf-249	331	1	jurnal	jurnal	PROPN
gujaf-249	331	2	akuntansi	akuntansi	PROPN
gujaf-249	331	3	bisnis	bisnis	PROPN
gujaf-249	331	4	,	,	PUNCT
gujaf-249	331	5	vol	vol	NOUN
gujaf-249	331	6	.	.	PUNCT
gujaf-249	332	1	xiii	xiii	NOUN
gujaf-249	333	1	no	no	INTJ
gujaf-249	333	2	.	.	PROPN
gujaf-249	334	1	26	26	NUM
gujaf-249	334	2	maret	maret	PROPN
gujaf-249	334	3	2015	2015	NUM
gujaf-249	334	4	pengaruh	pengaruh	NOUN
gujaf-249	334	5	tenur	tenur	NOUN
gujaf-249	334	6	kap	kap	PROPN
gujaf-249	334	7	,	,	PUNCT
gujaf-249	334	8	reputasi	reputasi	PROPN
gujaf-249	334	9	kap	kap	PROPN
gujaf-249	334	10	dan	dan	PROPN
gujaf-249	334	11	rotasi	rotasi	PROPN
gujaf-249	334	12	kap	kap	PROPN
gujaf-249	334	13	terhadap	terhadap	PROPN
gujaf-249	334	14	kualitas	kualitas	PROPN
gujaf-249	334	15	audit	audit	PROPN
gujaf-249	334	16	nurul	nurul	PROPN
gujaf-249	334	17	fitri	fitri	PROPN
gujaf-249	334	18	nadia	nadia	PROPN
gujaf-249	334	19	2	2	NUM
gujaf-249	334	20	.	.	PUNCT
gujaf-249	334	21	jurnal	jurnal	PROPN
gujaf-249	334	22	akuntansi	akuntansi	PROPN
gujaf-249	334	23	bisnis	bisnis	PROPN
gujaf-249	334	24	,	,	PUNCT
gujaf-249	334	25	xiii(26	xiii(26	PROPN
gujaf-249	334	26	)	)	PUNCT
gujaf-249	334	27	,	,	PUNCT
gujaf-249	334	28	113–130	113–130	NUM
gujaf-249	334	29	.	.	PUNCT
gujaf-249	335	1	nurjanah	nurjanah	PROPN
gujaf-249	335	2	,	,	PUNCT
gujaf-249	335	3	s.	s.	PROPN
gujaf-249	335	4	,	,	PUNCT
gujaf-249	335	5	&	&	CCONJ
gujaf-249	335	6	aligarh	aligarh	PROPN
gujaf-249	335	7	,	,	PUNCT
gujaf-249	335	8	f.	f.	PROPN
gujaf-249	335	9	(	(	PUNCT
gujaf-249	335	10	2022	2022	NUM
gujaf-249	335	11	)	)	PUNCT
gujaf-249	335	12	.	.	PUNCT
gujaf-249	336	1	family	family	NOUN
gujaf-249	336	2	ownership	ownership	NOUN
gujaf-249	336	3	,	,	PUNCT
gujaf-249	336	4	independent	independent	ADJ
gujaf-249	336	5	commissioners	commissioner	NOUN
gujaf-249	336	6	,	,	PUNCT
gujaf-249	336	7	audit	audit	NOUN
gujaf-249	336	8	quality	quality	NOUN
gujaf-249	336	9	,	,	PUNCT
gujaf-249	336	10	and	and	CCONJ
gujaf-249	336	11	tax	tax	NOUN
gujaf-249	336	12	avoidance	avoidance	NOUN
gujaf-249	336	13	in	in	ADP
gujaf-249	336	14	indonesia	indonesia	PROPN
gujaf-249	336	15	.	.	PUNCT
gujaf-249	337	1	jifa	jifa	PROPN
gujaf-249	337	2	45	45	NUM
gujaf-249	337	3	(	(	PUNCT
gujaf-249	337	4	journal	journal	NOUN
gujaf-249	337	5	of	of	ADP
gujaf-249	337	6	islamic	islamic	ADJ
gujaf-249	337	7	finance	finance	NOUN
gujaf-249	337	8	and	and	CCONJ
gujaf-249	337	9	accounting	accounting	NOUN
gujaf-249	337	10	)	)	PUNCT
gujaf-249	337	11	,	,	PUNCT
gujaf-249	337	12	4(2	4(2	NUM
gujaf-249	337	13	)	)	PUNCT
gujaf-249	337	14	,	,	PUNCT
gujaf-249	337	15	82–93	82–93	NUM
gujaf-249	337	16	.	.	PUNCT
gujaf-249	338	1	https://doi.org/10.22515/jifa.v4i2.4378	https://doi.org/10.22515/jifa.v4i2.4378	NOUN
gujaf-249	338	2	nuryani	nuryani	NOUN
gujaf-249	338	3	,	,	PUNCT
gujaf-249	338	4	n.	n.	PROPN
gujaf-249	338	5	(	(	PUNCT
gujaf-249	338	6	2020	2020	NUM
gujaf-249	338	7	)	)	PUNCT
gujaf-249	338	8	.	.	PUNCT
gujaf-249	339	1	pengaruh	pengaruh	PROPN
gujaf-249	339	2	biaya	biaya	PROPN
gujaf-249	339	3	audit	audit	NOUN
gujaf-249	339	4	terhadap	terhadap	PROPN
gujaf-249	339	5	kualitas	kualitas	PROPN
gujaf-249	339	6	audit	audit	PROPN
gujaf-249	339	7	dan	dan	PROPN
gujaf-249	339	8	determinan	determinan	PROPN
gujaf-249	339	9	biaya	biaya	PROPN
gujaf-249	339	10	audit	audit	NOUN
gujaf-249	339	11	.	.	PUNCT
gujaf-249	340	1	jurnal	jurnal	ADJ
gujaf-249	340	2	akuntansi	akuntansi	PROPN
gujaf-249	340	3	,	,	PUNCT
gujaf-249	340	4	9(2	9(2	NUM
gujaf-249	340	5	)	)	PUNCT
gujaf-249	340	6	.	.	PUNCT
gujaf-249	341	1	http://jurnal.kwikkiangie.ac.id/index.php/ja/article/view/760	http://jurnal.kwikkiangie.ac.id/index.php/ja/article/view/760	PROPN
gujaf-249	341	2	pfeffer	pfeffer	PROPN
gujaf-249	341	3	,	,	PUNCT
gujaf-249	341	4	j.	j.	PROPN
gujaf-249	341	5	,	,	PUNCT
gujaf-249	341	6	&	&	CCONJ
gujaf-249	341	7	salancik	salancik	PROPN
gujaf-249	341	8	,	,	PUNCT
gujaf-249	341	9	g.	g.	PROPN
gujaf-249	341	10	r.	r.	PROPN
gujaf-249	341	11	(	(	PUNCT
gujaf-249	341	12	2003	2003	NUM
gujaf-249	341	13	)	)	PUNCT
gujaf-249	341	14	.	.	PUNCT
gujaf-249	342	1	the	the	DET
gujaf-249	342	2	external	external	ADJ
gujaf-249	342	3	control	control	NOUN
gujaf-249	342	4	of	of	ADP
gujaf-249	342	5	organizations	organization	NOUN
gujaf-249	342	6	:	:	PUNCT
gujaf-249	342	7	a	a	DET
gujaf-249	342	8	resource	resource	NOUN
gujaf-249	342	9	dependence	dependence	NOUN
gujaf-249	342	10	perspective	perspective	NOUN
gujaf-249	342	11	.	.	PUNCT
gujaf-249	343	1	standford	standford	PROPN
gujaf-249	343	2	university	university	PROPN
gujaf-249	343	3	press	press	NOUN
gujaf-249	343	4	.	.	PUNCT
gujaf-249	344	1	putri	putri	ADJ
gujaf-249	344	2	,	,	PUNCT
gujaf-249	344	3	t.	t.	NOUN
gujaf-249	344	4	m.	m.	NOUN
gujaf-249	344	5	,	,	PUNCT
gujaf-249	344	6	&	&	CCONJ
gujaf-249	344	7	cahyonowati	cahyonowati	PROPN
gujaf-249	344	8	,	,	PUNCT
gujaf-249	344	9	n.	n.	PROPN
gujaf-249	344	10	(	(	PUNCT
gujaf-249	344	11	2014	2014	NUM
gujaf-249	344	12	)	)	PUNCT
gujaf-249	344	13	.	.	PUNCT
gujaf-249	345	1	pengaruh	pengaruh	NOUN
gujaf-249	345	2	auditor	auditor	NOUN
gujaf-249	345	3	tenure	tenure	NOUN
gujaf-249	345	4	,	,	PUNCT
gujaf-249	345	5	ukuran	ukuran	VERB
gujaf-249	345	6	kantor	kantor	PROPN
gujaf-249	345	7	akuntan	akuntan	PROPN
gujaf-249	345	8	publik	publik	PROPN
gujaf-249	345	9	,	,	PUNCT
gujaf-249	345	10	dan	dan	PROPN
gujaf-249	345	11	ukuran	ukuran	PROPN
gujaf-249	345	12	perusahaan	perusahaan	PROPN
gujaf-249	345	13	klien	klien	PROPN
gujaf-249	345	14	.	.	PUNCT
gujaf-249	346	1	diponegoro	diponegoro	PROPN
gujaf-249	346	2	journal	journal	PROPN
gujaf-249	346	3	of	of	ADP
gujaf-249	346	4	accounting	accounting	NOUN
gujaf-249	346	5	,	,	PUNCT
gujaf-249	346	6	3(2	3(2	NUM
gujaf-249	346	7	)	)	PUNCT
gujaf-249	346	8	,	,	PUNCT
gujaf-249	346	9	1–11	1–11	PROPN
gujaf-249	346	10	.	.	PUNCT
gujaf-249	347	1	salehi	salehi	PROPN
gujaf-249	347	2	,	,	PUNCT
gujaf-249	347	3	m.	m.	NOUN
gujaf-249	347	4	,	,	PUNCT
gujaf-249	347	5	tarighi	tarighi	PROPN
gujaf-249	347	6	,	,	PUNCT
gujaf-249	347	7	h.	h.	PROPN
gujaf-249	347	8	,	,	PUNCT
gujaf-249	347	9	&	&	CCONJ
gujaf-249	347	10	shahri	shahri	PROPN
gujaf-249	347	11	,	,	PUNCT
gujaf-249	347	12	t.	t.	PROPN
gujaf-249	347	13	a.	a.	NOUN
gujaf-249	347	14	(	(	PUNCT
gujaf-249	347	15	2020	2020	NUM
gujaf-249	347	16	)	)	PUNCT
gujaf-249	347	17	.	.	PUNCT
gujaf-249	348	1	the	the	DET
gujaf-249	348	2	effect	effect	NOUN
gujaf-249	348	3	of	of	ADP
gujaf-249	348	4	auditor	auditor	NOUN
gujaf-249	348	5	characteristics	characteristic	NOUN
gujaf-249	348	6	on	on	ADP
gujaf-249	348	7	tax	tax	NOUN
gujaf-249	348	8	avoidance	avoidance	NOUN
gujaf-249	348	9	of	of	ADP
gujaf-249	348	10	iranian	iranian	ADJ
gujaf-249	348	11	companies	company	NOUN
gujaf-249	348	12	.	.	PUNCT
gujaf-249	349	1	journal	journal	PROPN
gujaf-249	349	2	of	of	ADP
gujaf-249	349	3	asian	asian	ADJ
gujaf-249	349	4	business	business	NOUN
gujaf-249	349	5	and	and	CCONJ
gujaf-249	349	6	economic	economic	ADJ
gujaf-249	349	7	studies	study	NOUN
gujaf-249	349	8	,	,	PUNCT
gujaf-249	349	9	27(2	27(2	PRON
gujaf-249	349	10	)	)	PUNCT
gujaf-249	349	11	,	,	PUNCT
gujaf-249	349	12	119–134	119–134	NUM
gujaf-249	349	13	.	.	PUNCT
gujaf-249	349	14	https://doi.org/10.1108/jabes-11-20180100	https://doi.org/10.1108/jabes-11-20180100	PROPN
gujaf-249	349	15	solikin	solikin	PROPN
gujaf-249	349	16	,	,	PUNCT
gujaf-249	349	17	a.	a.	NOUN
gujaf-249	349	18	,	,	PUNCT
gujaf-249	349	19	&	&	CCONJ
gujaf-249	349	20	slamet	slamet	PROPN
gujaf-249	349	21	,	,	PUNCT
gujaf-249	349	22	k.	k.	PROPN
gujaf-249	349	23	(	(	PUNCT
gujaf-249	349	24	2022	2022	NUM
gujaf-249	349	25	)	)	PUNCT
gujaf-249	349	26	.	.	PUNCT
gujaf-249	350	1	pengaruh	pengaruh	PROPN
gujaf-249	350	2	koneksi	koneksi	PROPN
gujaf-249	350	3	politik	politik	PROPN
gujaf-249	350	4	,	,	PUNCT
gujaf-249	350	5	struktur	struktur	PROPN
gujaf-249	350	6	kepemilikan	kepemilikan	PROPN
gujaf-249	350	7	,	,	PUNCT
gujaf-249	350	8	dan	dan	PROPN
gujaf-249	350	9	kebijakan	kebijakan	PROPN
gujaf-249	350	10	dividen	dividen	PROPN
gujaf-249	350	11	terhadap	terhadap	PROPN
gujaf-249	350	12	agresivitas	agresivita	VERB
gujaf-249	350	13	pajak	pajak	ADV
gujaf-249	350	14	.	.	PUNCT
gujaf-249	351	1	jurnal	jurnal	PROPN
gujaf-249	351	2	pajak	pajak	PROPN
gujaf-249	351	3	dan	dan	PROPN
gujaf-249	351	4	keuangan	keuangan	PROPN
gujaf-249	351	5	negara	negara	PROPN
gujaf-249	351	6	(	(	PUNCT
gujaf-249	351	7	pkn	pkn	PROPN
gujaf-249	351	8	)	)	PUNCT
gujaf-249	351	9	,	,	PUNCT
gujaf-249	351	10	3(2	3(2	NUM
gujaf-249	351	11	)	)	PUNCT
gujaf-249	351	12	,	,	PUNCT
gujaf-249	351	13	270–283	270–283	NUM
gujaf-249	351	14	.	.	PUNCT
gujaf-249	352	1	https://doi.org/10.31092/jpkn.v3i2.1521	https://doi.org/10.31092/jpkn.v3i2.1521	NUM
gujaf-249	352	2	suprapti	suprapti	NOUN
gujaf-249	352	3	,	,	PUNCT
gujaf-249	352	4	e.	e.	PROPN
gujaf-249	352	5	,	,	PUNCT
gujaf-249	352	6	sudarma	sudarma	ADJ
gujaf-249	352	7	,	,	PUNCT
gujaf-249	352	8	m.	m.	NOUN
gujaf-249	352	9	,	,	PUNCT
gujaf-249	352	10	rosidi	rosidi	ADJ
gujaf-249	352	11	,	,	PUNCT
gujaf-249	352	12	&	&	CCONJ
gujaf-249	352	13	baridwan	baridwan	PROPN
gujaf-249	352	14	,	,	PUNCT
gujaf-249	352	15	z.	z.	PROPN
gujaf-249	352	16	(	(	PUNCT
gujaf-249	352	17	2016	2016	NUM
gujaf-249	352	18	)	)	PUNCT
gujaf-249	352	19	.	.	PUNCT
gujaf-249	353	1	tax	tax	NOUN
gujaf-249	353	2	avoidance	avoidance	NOUN
gujaf-249	353	3	in	in	ADP
gujaf-249	353	4	the	the	DET
gujaf-249	353	5	perspective	perspective	NOUN
gujaf-249	353	6	of	of	ADP
gujaf-249	353	7	agency	agency	NOUN
gujaf-249	353	8	theory	theory	NOUN
gujaf-249	353	9	:	:	PUNCT
gujaf-249	353	10	a	a	DET
gujaf-249	353	11	review	review	NOUN
gujaf-249	353	12	of	of	ADP
gujaf-249	353	13	literatures	literature	NOUN
gujaf-249	353	14	.	.	PUNCT
gujaf-249	354	1	international	international	ADJ
gujaf-249	354	2	journal	journal	PROPN
gujaf-249	354	3	of	of	ADP
gujaf-249	354	4	applied	apply	VERB
gujaf-249	354	5	business	business	NOUN
gujaf-249	354	6	and	and	CCONJ
gujaf-249	354	7	economic	economic	ADJ
gujaf-249	354	8	research	research	NOUN
gujaf-249	354	9	,	,	PUNCT
gujaf-249	354	10	14(13	14(13	NUM
gujaf-249	354	11	)	)	PUNCT
gujaf-249	354	12	,	,	PUNCT
gujaf-249	354	13	9195–9208	9195–9208	NUM
gujaf-249	354	14	.	.	PUNCT
gujaf-249	354	15	supriyanto	supriyanto	PROPN
gujaf-249	354	16	,	,	PUNCT
gujaf-249	354	17	&	&	CCONJ
gujaf-249	354	18	christina	christina	PROPN
gujaf-249	354	19	,	,	PUNCT
gujaf-249	354	20	n.	n.	PROPN
gujaf-249	354	21	(	(	PUNCT
gujaf-249	354	22	2021	2021	NUM
gujaf-249	354	23	)	)	PUNCT
gujaf-249	354	24	.	.	PUNCT
gujaf-249	355	1	analisis	analisis	ADJ
gujaf-249	355	2	pengaruh	pengaruh	NOUN
gujaf-249	355	3	karakteristik	karakteristik	PROPN
gujaf-249	355	4	audit	audit	PROPN
gujaf-249	355	5	dan	dan	PROPN
gujaf-249	355	6	karakteristik	karakteristik	PROPN
gujaf-249	355	7	perusahaan	perusahaan	PROPN
gujaf-249	355	8	terhadap	terhadap	PROPN
gujaf-249	355	9	praktik	praktik	PROPN
gujaf-249	355	10	penghindaran	penghindaran	VERB
gujaf-249	355	11	pajak	pajak	PROPN
gujaf-249	355	12	pada	pada	PROPN
gujaf-249	355	13	perusahaan	perusahaan	PROPN
gujaf-249	355	14	bei	bei	VERB
gujaf-249	355	15	analysis	analysis	NOUN
gujaf-249	355	16	effect	effect	NOUN
gujaf-249	355	17	of	of	ADP
gujaf-249	355	18	audit	audit	NOUN
gujaf-249	355	19	characteristics	characteristic	NOUN
gujaf-249	355	20	and	and	CCONJ
gujaf-249	355	21	company	company	NOUN
gujaf-249	355	22	characteristics	characteristic	NOUN
gujaf-249	355	23	on	on	ADP
gujaf-249	355	24	tax	tax	NOUN
gujaf-249	355	25	avoidance	avoidance	NOUN
gujaf-249	355	26	in	in	ADP
gujaf-249	355	27	idx	idx	PROPN
gujaf-249	355	28	companies	company	NOUN
gujaf-249	355	29	.	.	PUNCT
gujaf-249	356	1	inovasi	inovasi	PROPN
gujaf-249	356	2	 	 	SPACE
gujaf-249	356	3	:	:	PUNCT
gujaf-249	356	4	jurnal	jurnal	ADJ
gujaf-249	356	5	ekonomi	ekonomi	PROPN
gujaf-249	356	6	,	,	PUNCT
gujaf-249	356	7	keuangan	keuangan	VERB
gujaf-249	356	8	dan	dan	PROPN
gujaf-249	356	9	manajemen	manajemen	PROPN
gujaf-249	356	10	,	,	PUNCT
gujaf-249	356	11	17(4	17(4	NUM
gujaf-249	356	12	)	)	PUNCT
gujaf-249	356	13	,	,	PUNCT
gujaf-249	356	14	733–747	733–747	NUM
gujaf-249	356	15	.	.	PUNCT
gujaf-249	357	1	suwarno	suwarno	PROPN
gujaf-249	357	2	,	,	PUNCT
gujaf-249	357	3	a.	a.	PROPN
gujaf-249	357	4	e.	e.	PROPN
gujaf-249	357	5	,	,	PUNCT
gujaf-249	357	6	anggraini	anggraini	NOUN
gujaf-249	357	7	,	,	PUNCT
gujaf-249	357	8	y.	y.	PROPN
gujaf-249	357	9	b.	b.	PROPN
gujaf-249	357	10	,	,	PUNCT
gujaf-249	357	11	&	&	CCONJ
gujaf-249	357	12	puspawati	puspawati	PROPN
gujaf-249	357	13	,	,	PUNCT
gujaf-249	357	14	d.	d.	PROPN
gujaf-249	357	15	(	(	PUNCT
gujaf-249	357	16	2020	2020	NUM
gujaf-249	357	17	)	)	PUNCT
gujaf-249	357	18	.	.	PUNCT
gujaf-249	358	1	audit	audit	NOUN
gujaf-249	358	2	fee	fee	NOUN
gujaf-249	358	3	,	,	PUNCT
gujaf-249	358	4	audit	audit	NOUN
gujaf-249	358	5	tenure	tenure	NOUN
gujaf-249	358	6	,	,	PUNCT
gujaf-249	358	7	auditor	auditor	NOUN
gujaf-249	358	8	’s	’s	PART
gujaf-249	358	9	reputation	reputation	NOUN
gujaf-249	358	10	,	,	PUNCT
gujaf-249	358	11	and	and	CCONJ
gujaf-249	358	12	audit	audit	NOUN
gujaf-249	358	13	rotation	rotation	NOUN
gujaf-249	358	14	on	on	ADP
gujaf-249	358	15	audit	audit	NOUN
gujaf-249	358	16	quality	quality	NOUN
gujaf-249	358	17	.	.	PUNCT
gujaf-249	359	1	riset	riset	PROPN
gujaf-249	359	2	akuntansi	akuntansi	PROPN
gujaf-249	359	3	dan	dan	PROPN
gujaf-249	359	4	keuangan	keuangan	PROPN
gujaf-249	359	5	indonesia	indonesia	PROPN
gujaf-249	359	6	,	,	PUNCT
gujaf-249	359	7	5(1	5(1	NUM
gujaf-249	359	8	)	)	PUNCT
gujaf-249	359	9	,	,	PUNCT
gujaf-249	359	10	61–70	61–70	NOUN
gujaf-249	359	11	.	.	PUNCT
gujaf-249	360	1	https://doi.org/10.23917/reaksi.v5i1.10678	https://doi.org/10.23917/reaksi.v5i1.10678	PRON
gujaf-249	360	2	suyadnya	suyadnya	PROPN
gujaf-249	360	3	,	,	PUNCT
gujaf-249	360	4	i.	i.	PROPN
gujaf-249	360	5	g.	g.	PROPN
gujaf-249	360	6	,	,	PUNCT
gujaf-249	360	7	&	&	CCONJ
gujaf-249	360	8	supadmi	supadmi	PROPN
gujaf-249	360	9	,	,	PUNCT
gujaf-249	360	10	n.	n.	PROPN
gujaf-249	360	11	l.	l.	PROPN
gujaf-249	360	12	(	(	PUNCT
gujaf-249	360	13	2017	2017	NUM
gujaf-249	360	14	)	)	PUNCT
gujaf-249	360	15	.	.	PUNCT
gujaf-249	361	1	pengaruh	pengaruh	NOUN
gujaf-249	361	2	ukuran	ukuran	VERB
gujaf-249	361	3	kap	kap	PROPN
gujaf-249	361	4	,	,	PUNCT
gujaf-249	361	5	audit	audit	NOUN
gujaf-249	361	6	fee	fee	NOUN
gujaf-249	361	7	,	,	PUNCT
gujaf-249	361	8	dan	dan	PROPN
gujaf-249	361	9	audit	audit	PROPN
gujaf-249	361	10	tenure	tenure	NOUN
gujaf-249	361	11	pada	pada	PROPN
gujaf-249	361	12	agresivitas	agresivita	VERB
gujaf-249	361	13	pajak	pajak	ADV
gujaf-249	361	14	.	.	PUNCT
gujaf-249	362	1	e	e	X
gujaf-249	362	2	-	-	ADJ
gujaf-249	362	3	jurnal	jurnal	ADJ
gujaf-249	362	4	akuntansi	akuntansi	PROPN
gujaf-249	362	5	,	,	PUNCT
gujaf-249	362	6	2017(1	2017(1	NUM
gujaf-249	362	7	)	)	PUNCT
gujaf-249	362	8	,	,	PUNCT
gujaf-249	362	9	1131	1131	NUM
gujaf-249	362	10	–	–	PUNCT
gujaf-249	362	11	1159	1159	NUM
gujaf-249	362	12	.	.	PUNCT
gujaf-249	363	1	thomsen	thomsen	PROPN
gujaf-249	363	2	,	,	PUNCT
gujaf-249	363	3	m.	m.	NOUN
gujaf-249	363	4	,	,	PUNCT
gujaf-249	363	5	&	&	CCONJ
gujaf-249	363	6	watrin	watrin	PROPN
gujaf-249	363	7	,	,	PUNCT
gujaf-249	363	8	c.	c.	PROPN
gujaf-249	363	9	(	(	PUNCT
gujaf-249	363	10	2018	2018	NUM
gujaf-249	363	11	)	)	PUNCT
gujaf-249	363	12	.	.	PUNCT
gujaf-249	364	1	tax	tax	NOUN
gujaf-249	364	2	avoidance	avoidance	NOUN
gujaf-249	364	3	over	over	ADP
gujaf-249	364	4	time	time	NOUN
gujaf-249	364	5	:	:	PUNCT
gujaf-249	364	6	a	a	DET
gujaf-249	364	7	comparison	comparison	NOUN
gujaf-249	364	8	of	of	ADP
gujaf-249	364	9	european	european	ADJ
gujaf-249	364	10	and	and	CCONJ
gujaf-249	364	11	us	us	PROPN
gujaf-249	364	12	firms	firm	NOUN
gujaf-249	364	13	.	.	PUNCT
gujaf-249	365	1	journal	journal	PROPN
gujaf-249	365	2	of	of	ADP
gujaf-249	365	3	international	international	ADJ
gujaf-249	365	4	accounting	accounting	NOUN
gujaf-249	365	5	,	,	PUNCT
gujaf-249	365	6	auditing	auditing	NOUN
gujaf-249	365	7	and	and	CCONJ
gujaf-249	365	8	…	…	PUNCT
gujaf-249	365	9	.	.	PUNCT
gujaf-249	366	1	https://www.sciencedirect.com/science/article/pii/s1061951818302520	https://www.sciencedirect.com/science/article/pii/s1061951818302520	NOUN
gujaf-249	366	2	trikartiko	trikartiko	PROPN
gujaf-249	366	3	,	,	PUNCT
gujaf-249	366	4	a.	a.	NOUN
gujaf-249	366	5	,	,	PUNCT
gujaf-249	366	6	&	&	CCONJ
gujaf-249	366	7	dewayanto	dewayanto	PROPN
gujaf-249	366	8	,	,	PUNCT
gujaf-249	366	9	t.	t.	PROPN
gujaf-249	366	10	(	(	PUNCT
gujaf-249	366	11	2021	2021	NUM
gujaf-249	366	12	)	)	PUNCT
gujaf-249	366	13	.	.	PUNCT
gujaf-249	367	1	pengaruh	pengaruh	NOUN
gujaf-249	367	2	kualitas	kualitas	PROPN
gujaf-249	367	3	kantor	kantor	PROPN
gujaf-249	367	4	akuntan	akuntan	PROPN
gujaf-249	367	5	publik	publik	PROPN
gujaf-249	367	6	(	(	PUNCT
gujaf-249	367	7	kap	kap	PROPN
gujaf-249	367	8	)	)	PUNCT
gujaf-249	367	9	dan	dan	PROPN
gujaf-249	367	10	karakteristik	karakteristik	PROPN
gujaf-249	367	11	komite	komite	PROPN
gujaf-249	367	12	audit	audit	PROPN
gujaf-249	367	13	terhadap	terhadap	PROPN
gujaf-249	367	14	penghindaran	penghindaran	VERB
gujaf-249	367	15	pajak	pajak	ADV
gujaf-249	367	16	.	.	PUNCT
gujaf-249	368	1	diponegoro	diponegoro	PROPN
gujaf-249	368	2	journal	journal	PROPN
gujaf-249	368	3	of	of	ADP
gujaf-249	368	4	accounting	accounting	NOUN
gujaf-249	368	5	,	,	PUNCT
gujaf-249	368	6	10(4	10(4	NUM
gujaf-249	368	7	)	)	PUNCT
gujaf-249	368	8	,	,	PUNCT
gujaf-249	368	9	1–15	1–15	NUM
gujaf-249	368	10	.	.	PUNCT
gujaf-249	369	1	46	46	NUM
gujaf-249	369	2	warsito	warsito	ADJ
gujaf-249	369	3	,	,	PUNCT
gujaf-249	369	4	&	&	CCONJ
gujaf-249	369	5	samputra	samputra	PROPN
gujaf-249	369	6	,	,	PUNCT
gujaf-249	369	7	p.	p.	NOUN
gujaf-249	369	8	l.	l.	PROPN
gujaf-249	369	9	(	(	PUNCT
gujaf-249	369	10	2020	2020	NUM
gujaf-249	369	11	)	)	PUNCT
gujaf-249	369	12	.	.	PUNCT
gujaf-249	370	1	potensial	potensial	NOUN
gujaf-249	370	2	of	of	ADP
gujaf-249	370	3	tax	tax	NOUN
gujaf-249	370	4	declining	decline	VERB
gujaf-249	370	5	and	and	CCONJ
gujaf-249	370	6	tax	tax	NOUN
gujaf-249	370	7	policy	policy	NOUN
gujaf-249	370	8	strategy	strategy	NOUN
gujaf-249	370	9	to	to	PART
gujaf-249	370	10	anticipate	anticipate	VERB
gujaf-249	370	11	the	the	DET
gujaf-249	370	12	impact	impact	NOUN
gujaf-249	370	13	of	of	ADP
gujaf-249	370	14	the	the	DET
gujaf-249	370	15	covid-19	covid-19	PROPN
gujaf-249	370	16	pandemic	pandemic	NOUN
gujaf-249	370	17	:	:	PUNCT
gujaf-249	370	18	a	a	DET
gujaf-249	370	19	national	national	ADJ
gujaf-249	370	20	resilience	resilience	NOUN
gujaf-249	370	21	perspective	perspective	NOUN
gujaf-249	370	22	.	.	PUNCT
gujaf-249	371	1	jurnal	jurnal	ADJ
gujaf-249	371	2	ekonomi	ekonomi	PROPN
gujaf-249	371	3	dan	dan	PROPN
gujaf-249	371	4	kebijakan	kebijakan	PROPN
gujaf-249	371	5	publik	publik	PROPN
gujaf-249	371	6	,	,	PUNCT
gujaf-249	371	7	11(2	11(2	NUM
gujaf-249	371	8	)	)	PUNCT
gujaf-249	371	9	,	,	PUNCT
gujaf-249	371	10	93–108	93–108	NUM
gujaf-249	371	11	.	.	PUNCT
gujaf-249	372	1	https://dx.doi.org/10.22212/jekp.v11i1.1933	https://dx.doi.org/10.22212/jekp.v11i1.1933	NOUN
gujaf-249	372	2	wicaksono	wicaksono	PROPN
gujaf-249	372	3	,	,	PUNCT
gujaf-249	372	4	a.	a.	NOUN
gujaf-249	372	5	p.	p.	PROPN
gujaf-249	372	6	n.	n.	NOUN
gujaf-249	372	7	(	(	PUNCT
gujaf-249	372	8	2017	2017	NUM
gujaf-249	372	9	)	)	PUNCT
gujaf-249	372	10	.	.	PUNCT
gujaf-249	373	1	koneksi	koneksi	PROPN
gujaf-249	373	2	politik	politik	PROPN
gujaf-249	373	3	dan	dan	PROPN
gujaf-249	373	4	aggresivitas	aggresivitas	PROPN
gujaf-249	373	5	pajak	pajak	ADV
gujaf-249	373	6	:	:	PUNCT
gujaf-249	373	7	fenomena	fenomena	PROPN
gujaf-249	373	8	di	di	PROPN
gujaf-249	373	9	indonesia	indonesia	PROPN
gujaf-249	373	10	.	.	PUNCT
gujaf-249	374	1	akuntabilitas	akuntabilita	NOUN
gujaf-249	374	2	,	,	PUNCT
gujaf-249	374	3	10(1	10(1	NUM
gujaf-249	374	4	)	)	PUNCT
gujaf-249	374	5	,	,	PUNCT
gujaf-249	374	6	167–180	167–180	NUM
gujaf-249	374	7	.	.	PUNCT
gujaf-249	375	1	https://doi.org/10.15408/akt.v10i1.5833	https://doi.org/10.15408/akt.v10i1.5833	NOUN