id	sid	tid	token	lemma	pos
hassl-3107	1	1	428	428	NUM
hassl-3107	1	2	©	©	PROPN
hassl-3107	1	3	2022	2022	NUM
hassl-3107	1	4	conscientia	conscientia	PROPN
hassl-3107	1	5	beam	beam	PROPN
hassl-3107	1	6	.	.	PUNCT
hassl-3107	2	1	all	all	DET
hassl-3107	2	2	rights	right	NOUN
hassl-3107	2	3	reserved	reserve	VERB
hassl-3107	2	4	.	.	PUNCT
hassl-3107	3	1	analyzing	analyze	VERB
hassl-3107	3	2	owner	owner	NOUN
hassl-3107	3	3	’s	’s	PART
hassl-3107	3	4	role	role	NOUN
hassl-3107	3	5	in	in	ADP
hassl-3107	3	6	influencing	influence	VERB
hassl-3107	3	7	corporate	corporate	ADJ
hassl-3107	3	8	tax	tax	NOUN
hassl-3107	3	9	policy	policy	NOUN
hassl-3107	4	1	deden	deden	PROPN
hassl-3107	4	2	tarmidi1	tarmidi1	PROPN
hassl-3107	5	1	+	+	X
hassl-3107	5	2	yulis	yulis	PROPN
hassl-3107	5	3	diana	diana	PROPN
hassl-3107	5	4	alfia2	alfia2	PROPN
hassl-3107	5	5	haryono	haryono	VERB
hassl-3107	5	6	umar3	umar3	NOUN
hassl-3107	5	7	1,2department	1,2department	NUM
hassl-3107	5	8	of	of	ADP
hassl-3107	5	9	accounting	accounting	NOUN
hassl-3107	5	10	,	,	PUNCT
hassl-3107	5	11	faculty	faculty	NOUN
hassl-3107	5	12	of	of	ADP
hassl-3107	5	13	economic	economic	ADJ
hassl-3107	5	14	and	and	CCONJ
hassl-3107	5	15	business	business	NOUN
hassl-3107	5	16	,	,	PUNCT
hassl-3107	5	17	mercu	mercu	PROPN
hassl-3107	5	18	buana	buana	PROPN
hassl-3107	5	19	university	university	PROPN
hassl-3107	5	20	,	,	PUNCT
hassl-3107	5	21	jakarta	jakarta	PROPN
hassl-3107	5	22	,	,	PUNCT
hassl-3107	5	23	indonesia	indonesia	PROPN
hassl-3107	5	24	.	.	PUNCT
hassl-3107	6	1	1email	1email	NUM
hassl-3107	6	2	:	:	PUNCT
hassl-3107	6	3	deden.tarmidi@mercubuana.ac.id	deden.tarmidi@mercubuana.ac.id	NUM
hassl-3107	6	4	tel	tel	PROPN
hassl-3107	6	5	:	:	PUNCT
hassl-3107	6	6	6281806323331	6281806323331	NUM
hassl-3107	6	7	2email	2email	NUM
hassl-3107	6	8	:	:	PUNCT
hassl-3107	6	9	yulis.diana@mercubuana.ac.id	yulis.diana@mercubuana.ac.id	NUM
hassl-3107	6	10	tel	tel	ADP
hassl-3107	6	11	:	:	PUNCT
hassl-3107	6	12	62215840816	62215840816	NUM
hassl-3107	6	13	3department	3department	NUM
hassl-3107	6	14	of	of	ADP
hassl-3107	6	15	accounting	accounting	NOUN
hassl-3107	6	16	,	,	PUNCT
hassl-3107	6	17	postgraduate	postgraduate	NOUN
hassl-3107	6	18	school	school	NOUN
hassl-3107	6	19	,	,	PUNCT
hassl-3107	6	20	institut	institut	PROPN
hassl-3107	6	21	keuangan	keuangan	PROPN
hassl-3107	6	22	perbankan	perbankan	PROPN
hassl-3107	6	23	dan	dan	PROPN
hassl-3107	6	24	informatika	informatika	PROPN
hassl-3107	6	25	asia	asia	PROPN
hassl-3107	6	26	perbanas	perbanas	PROPN
hassl-3107	6	27	,	,	PUNCT
hassl-3107	6	28	jakarta	jakarta	PROPN
hassl-3107	6	29	,	,	PUNCT
hassl-3107	6	30	indonesia	indonesia	PROPN
hassl-3107	6	31	.	.	PUNCT
hassl-3107	7	1	3email	3email	NUM
hassl-3107	7	2	:	:	PUNCT
hassl-3107	7	3	flamboyan24@gmail.com	flamboyan24@gmail.com	NOUN
hassl-3107	7	4	tel	tel	NOUN
hassl-3107	7	5	:	:	PUNCT
hassl-3107	7	6	6221	6221	NUM
hassl-3107	7	7	-	-	SYM
hassl-3107	7	8	5223064	5223064	NUM
hassl-3107	7	9	(	(	PUNCT
hassl-3107	7	10	+	+	CCONJ
hassl-3107	7	11	corresponding	correspond	VERB
hassl-3107	7	12	author	author	NOUN
hassl-3107	7	13	)	)	PUNCT
hassl-3107	7	14	abstract	abstract	ADJ
hassl-3107	7	15	article	article	NOUN
hassl-3107	7	16	history	history	NOUN
hassl-3107	7	17	received	receive	VERB
hassl-3107	7	18	:	:	PUNCT
hassl-3107	7	19	9	9	NUM
hassl-3107	7	20	may	may	AUX
hassl-3107	7	21	2022	2022	NUM
hassl-3107	7	22	revised	revise	VERB
hassl-3107	7	23	:	:	PUNCT
hassl-3107	7	24	19	19	NUM
hassl-3107	7	25	july	july	PROPN
hassl-3107	7	26	2022	2022	NUM
hassl-3107	7	27	accepted	accept	VERB
hassl-3107	7	28	:	:	PUNCT
hassl-3107	7	29	12	12	NUM
hassl-3107	7	30	august	august	PROPN
hassl-3107	7	31	2022	2022	NUM
hassl-3107	7	32	published	publish	VERB
hassl-3107	7	33	:	:	PUNCT
hassl-3107	7	34	26	26	NUM
hassl-3107	7	35	august	august	PROPN
hassl-3107	7	36	2022	2022	NUM
hassl-3107	7	37	keywords	keyword	VERB
hassl-3107	7	38	corporate	corporate	ADJ
hassl-3107	7	39	tax	tax	NOUN
hassl-3107	7	40	policy	policy	NOUN
hassl-3107	7	41	foreign	foreign	ADJ
hassl-3107	7	42	ownership	ownership	NOUN
hassl-3107	7	43	institutional	institutional	ADJ
hassl-3107	7	44	ownership	ownership	NOUN
hassl-3107	7	45	managerial	managerial	ADJ
hassl-3107	7	46	ownership	ownership	NOUN
hassl-3107	7	47	.	.	PUNCT
hassl-3107	8	1	this	this	DET
hassl-3107	8	2	study	study	NOUN
hassl-3107	8	3	aims	aim	VERB
hassl-3107	8	4	to	to	PART
hassl-3107	8	5	analyze	analyze	VERB
hassl-3107	8	6	the	the	DET
hassl-3107	8	7	owner	owner	NOUN
hassl-3107	8	8	's	's	PART
hassl-3107	8	9	role	role	NOUN
hassl-3107	8	10	in	in	ADP
hassl-3107	8	11	the	the	DET
hassl-3107	8	12	company	company	NOUN
hassl-3107	8	13	's	's	PART
hassl-3107	8	14	tax	tax	NOUN
hassl-3107	8	15	policy	policy	NOUN
hassl-3107	8	16	taken	take	VERB
hassl-3107	8	17	by	by	ADP
hassl-3107	8	18	management	management	NOUN
hassl-3107	8	19	.	.	PUNCT
hassl-3107	9	1	as	as	ADP
hassl-3107	9	2	the	the	DET
hassl-3107	9	3	owner	owner	NOUN
hassl-3107	9	4	of	of	ADP
hassl-3107	9	5	capital	capital	NOUN
hassl-3107	9	6	,	,	PUNCT
hassl-3107	9	7	the	the	DET
hassl-3107	9	8	role	role	NOUN
hassl-3107	9	9	of	of	ADP
hassl-3107	9	10	the	the	DET
hassl-3107	9	11	owner	owner	NOUN
hassl-3107	9	12	is	be	AUX
hassl-3107	9	13	strongly	strongly	ADV
hassl-3107	9	14	suspected	suspect	VERB
hassl-3107	9	15	of	of	ADP
hassl-3107	9	16	influencing	influence	VERB
hassl-3107	9	17	management	management	NOUN
hassl-3107	9	18	in	in	ADP
hassl-3107	9	19	every	every	DET
hassl-3107	9	20	policy	policy	NOUN
hassl-3107	9	21	,	,	PUNCT
hassl-3107	9	22	including	include	VERB
hassl-3107	9	23	tax	tax	NOUN
hassl-3107	9	24	policy	policy	NOUN
hassl-3107	9	25	,	,	PUNCT
hassl-3107	9	26	while	while	SCONJ
hassl-3107	9	27	,	,	PUNCT
hassl-3107	9	28	tax	tax	NOUN
hassl-3107	9	29	for	for	ADP
hassl-3107	9	30	companies	company	NOUN
hassl-3107	9	31	is	be	AUX
hassl-3107	9	32	still	still	ADV
hassl-3107	9	33	considered	consider	VERB
hassl-3107	9	34	a	a	DET
hassl-3107	9	35	burden	burden	NOUN
hassl-3107	9	36	that	that	PRON
hassl-3107	9	37	erodes	erode	VERB
hassl-3107	9	38	issuers	issuer	NOUN
hassl-3107	9	39	’	'	PUNCT
hassl-3107	9	40	profits	profit	NOUN
hassl-3107	9	41	and	and	CCONJ
hassl-3107	9	42	investors	investor	NOUN
hassl-3107	9	43	returns	return	NOUN
hassl-3107	9	44	.	.	PUNCT
hassl-3107	10	1	decisions	decision	NOUN
hassl-3107	10	2	in	in	ADP
hassl-3107	10	3	tax	tax	NOUN
hassl-3107	10	4	policy	policy	NOUN
hassl-3107	10	5	are	be	AUX
hassl-3107	10	6	indicators	indicator	NOUN
hassl-3107	10	7	in	in	ADP
hassl-3107	10	8	assessing	assess	VERB
hassl-3107	10	9	the	the	DET
hassl-3107	10	10	level	level	NOUN
hassl-3107	10	11	of	of	ADP
hassl-3107	10	12	compliance	compliance	NOUN
hassl-3107	10	13	and	and	CCONJ
hassl-3107	10	14	dilemmas	dilemma	NOUN
hassl-3107	10	15	in	in	ADP
hassl-3107	10	16	responding	respond	VERB
hassl-3107	10	17	to	to	ADP
hassl-3107	10	18	owner	owner	NOUN
hassl-3107	10	19	interests	interest	NOUN
hassl-3107	10	20	.	.	PUNCT
hassl-3107	11	1	stata	stata	PROPN
hassl-3107	11	2	was	be	AUX
hassl-3107	11	3	used	use	VERB
hassl-3107	11	4	for	for	ADP
hassl-3107	11	5	the	the	DET
hassl-3107	11	6	analysis	analysis	NOUN
hassl-3107	11	7	of	of	ADP
hassl-3107	11	8	132	132	NUM
hassl-3107	11	9	-	-	PUNCT
hassl-3107	11	10	panel	panel	NOUN
hassl-3107	11	11	data	datum	NOUN
hassl-3107	11	12	from	from	ADP
hassl-3107	11	13	the	the	DET
hassl-3107	11	14	annual	annual	ADJ
hassl-3107	11	15	report	report	NOUN
hassl-3107	11	16	of	of	ADP
hassl-3107	11	17	manufacturing	manufacturing	NOUN
hassl-3107	11	18	companies	company	NOUN
hassl-3107	11	19	listed	list	VERB
hassl-3107	11	20	on	on	ADP
hassl-3107	11	21	the	the	DET
hassl-3107	11	22	indonesia	indonesia	PROPN
hassl-3107	11	23	stock	stock	PROPN
hassl-3107	11	24	exchange	exchange	PROPN
hassl-3107	11	25	from	from	ADP
hassl-3107	11	26	2014	2014	NUM
hassl-3107	11	27	to	to	ADP
hassl-3107	11	28	2019	2019	NUM
hassl-3107	11	29	after	after	ADP
hassl-3107	11	30	purposive	purposive	ADJ
hassl-3107	11	31	sampling	sampling	NOUN
hassl-3107	11	32	.	.	PUNCT
hassl-3107	12	1	this	this	DET
hassl-3107	12	2	study	study	NOUN
hassl-3107	12	3	found	find	VERB
hassl-3107	12	4	strong	strong	ADJ
hassl-3107	12	5	institutional	institutional	ADJ
hassl-3107	12	6	and	and	CCONJ
hassl-3107	12	7	foreign	foreign	ADJ
hassl-3107	12	8	owners	owner	NOUN
hassl-3107	12	9	’	'	PUNCT
hassl-3107	12	10	role	role	NOUN
hassl-3107	12	11	on	on	ADP
hassl-3107	12	12	management	management	NOUN
hassl-3107	12	13	policy	policy	NOUN
hassl-3107	12	14	for	for	ADP
hassl-3107	12	15	tax	tax	NOUN
hassl-3107	12	16	minimization	minimization	NOUN
hassl-3107	12	17	.	.	PUNCT
hassl-3107	13	1	these	these	DET
hassl-3107	13	2	results	result	NOUN
hassl-3107	13	3	can	can	AUX
hassl-3107	13	4	be	be	AUX
hassl-3107	13	5	input	input	NOUN
hassl-3107	13	6	for	for	ADP
hassl-3107	13	7	other	other	ADJ
hassl-3107	13	8	stakeholders	stakeholder	NOUN
hassl-3107	13	9	such	such	ADJ
hassl-3107	13	10	as	as	ADP
hassl-3107	13	11	regulators	regulator	NOUN
hassl-3107	13	12	in	in	ADP
hassl-3107	13	13	analyzing	analyze	VERB
hassl-3107	13	14	the	the	DET
hassl-3107	13	15	level	level	NOUN
hassl-3107	13	16	of	of	ADP
hassl-3107	13	17	taxpayer	taxpayer	NOUN
hassl-3107	13	18	compliance	compliance	NOUN
hassl-3107	13	19	from	from	ADP
hassl-3107	13	20	the	the	DET
hassl-3107	13	21	influence	influence	NOUN
hassl-3107	13	22	of	of	ADP
hassl-3107	13	23	institutional	institutional	ADJ
hassl-3107	13	24	and	and	CCONJ
hassl-3107	13	25	foreign	foreign	ADJ
hassl-3107	13	26	share	share	NOUN
hassl-3107	13	27	ownership	ownership	NOUN
hassl-3107	13	28	.	.	PUNCT
hassl-3107	14	1	the	the	DET
hassl-3107	14	2	advantage	advantage	NOUN
hassl-3107	14	3	of	of	ADP
hassl-3107	14	4	this	this	DET
hassl-3107	14	5	research	research	NOUN
hassl-3107	14	6	is	be	AUX
hassl-3107	14	7	the	the	DET
hassl-3107	14	8	use	use	NOUN
hassl-3107	14	9	of	of	ADP
hassl-3107	14	10	the	the	DET
hassl-3107	14	11	tax	tax	NOUN
hassl-3107	14	12	compliance	compliance	NOUN
hassl-3107	14	13	ratio	ratio	NOUN
hassl-3107	14	14	(	(	PUNCT
hassl-3107	14	15	tcr	tcr	PROPN
hassl-3107	14	16	)	)	PUNCT
hassl-3107	14	17	as	as	ADP
hassl-3107	14	18	an	an	DET
hassl-3107	14	19	indicator	indicator	NOUN
hassl-3107	14	20	of	of	ADP
hassl-3107	14	21	the	the	DET
hassl-3107	14	22	company	company	NOUN
hassl-3107	14	23	's	's	PART
hassl-3107	14	24	tax	tax	NOUN
hassl-3107	14	25	policy	policy	NOUN
hassl-3107	14	26	compared	compare	VERB
hassl-3107	14	27	to	to	ADP
hassl-3107	14	28	the	the	DET
hassl-3107	14	29	effective	effective	ADJ
hassl-3107	14	30	tax	tax	NOUN
hassl-3107	14	31	rate	rate	NOUN
hassl-3107	14	32	(	(	PUNCT
hassl-3107	14	33	etr	etr	PROPN
hassl-3107	14	34	)	)	PUNCT
hassl-3107	14	35	which	which	PRON
hassl-3107	14	36	is	be	AUX
hassl-3107	14	37	commonly	commonly	ADV
hassl-3107	14	38	used	use	VERB
hassl-3107	14	39	by	by	ADP
hassl-3107	14	40	other	other	ADJ
hassl-3107	14	41	studies	study	NOUN
hassl-3107	14	42	.	.	PUNCT
hassl-3107	15	1	in	in	ADP
hassl-3107	15	2	addition	addition	NOUN
hassl-3107	15	3	,	,	PUNCT
hassl-3107	15	4	the	the	DET
hassl-3107	15	5	expansion	expansion	NOUN
hassl-3107	15	6	test	test	NOUN
hassl-3107	15	7	of	of	ADP
hassl-3107	15	8	the	the	DET
hassl-3107	15	9	research	research	NOUN
hassl-3107	15	10	model	model	NOUN
hassl-3107	15	11	with	with	ADP
hassl-3107	15	12	a	a	DET
hassl-3107	15	13	simple	simple	ADJ
hassl-3107	15	14	regression	regression	NOUN
hassl-3107	15	15	test	test	NOUN
hassl-3107	15	16	on	on	ADP
hassl-3107	15	17	the	the	DET
hassl-3107	15	18	effect	effect	NOUN
hassl-3107	15	19	of	of	ADP
hassl-3107	15	20	each	each	DET
hassl-3107	15	21	share	share	NOUN
hassl-3107	15	22	ownership	ownership	NOUN
hassl-3107	15	23	as	as	ADV
hassl-3107	15	24	well	well	ADV
hassl-3107	15	25	as	as	ADP
hassl-3107	15	26	a	a	DET
hassl-3107	15	27	sensitivity	sensitivity	NOUN
hassl-3107	15	28	test	test	NOUN
hassl-3107	15	29	in	in	ADP
hassl-3107	15	30	analyzing	analyze	VERB
hassl-3107	15	31	the	the	DET
hassl-3107	15	32	strength	strength	NOUN
hassl-3107	15	33	of	of	ADP
hassl-3107	15	34	tcr	tcr	PROPN
hassl-3107	15	35	compared	compare	VERB
hassl-3107	15	36	to	to	ADP
hassl-3107	15	37	etr	etr	PROPN
hassl-3107	15	38	makes	make	VERB
hassl-3107	15	39	this	this	DET
hassl-3107	15	40	research	research	NOUN
hassl-3107	15	41	unique	unique	ADJ
hassl-3107	15	42	and	and	CCONJ
hassl-3107	15	43	deeper	deep	ADJ
hassl-3107	15	44	.	.	PUNCT
hassl-3107	16	1	contribution	contribution	NOUN
hassl-3107	16	2	/	/	SYM
hassl-3107	16	3	originality	originality	NOUN
hassl-3107	16	4	:	:	PUNCT
hassl-3107	16	5	this	this	DET
hassl-3107	16	6	study	study	NOUN
hassl-3107	16	7	contributes	contribute	VERB
hassl-3107	16	8	to	to	ADP
hassl-3107	16	9	the	the	DET
hassl-3107	16	10	literature	literature	NOUN
hassl-3107	16	11	on	on	ADP
hassl-3107	16	12	tax	tax	NOUN
hassl-3107	16	13	accounting	accounting	NOUN
hassl-3107	16	14	research	research	NOUN
hassl-3107	16	15	in	in	ADP
hassl-3107	16	16	using	use	VERB
hassl-3107	16	17	tcr	tcr	PROPN
hassl-3107	16	18	for	for	ADP
hassl-3107	16	19	analyzing	analyze	VERB
hassl-3107	16	20	corporate	corporate	ADJ
hassl-3107	16	21	tax	tax	NOUN
hassl-3107	16	22	policy	policy	NOUN
hassl-3107	16	23	,	,	PUNCT
hassl-3107	16	24	making	make	VERB
hassl-3107	16	25	an	an	DET
hassl-3107	16	26	impact	impact	NOUN
hassl-3107	16	27	by	by	ADP
hassl-3107	16	28	ownership	ownership	NOUN
hassl-3107	16	29	structure	structure	NOUN
hassl-3107	16	30	more	more	ADJ
hassl-3107	16	31	than	than	ADP
hassl-3107	16	32	etr	etr	PROPN
hassl-3107	16	33	.	.	PUNCT
hassl-3107	17	1	this	this	DET
hassl-3107	17	2	study	study	NOUN
hassl-3107	17	3	also	also	ADV
hassl-3107	17	4	finds	find	VERB
hassl-3107	17	5	that	that	SCONJ
hassl-3107	17	6	managers	manager	NOUN
hassl-3107	17	7	as	as	SCONJ
hassl-3107	17	8	investors	investor	NOUN
hassl-3107	17	9	play	play	VERB
hassl-3107	17	10	a	a	DET
hassl-3107	17	11	greater	great	ADJ
hassl-3107	17	12	role	role	NOUN
hassl-3107	17	13	in	in	ADP
hassl-3107	17	14	corporate	corporate	ADJ
hassl-3107	17	15	tax	tax	NOUN
hassl-3107	17	16	policy	policy	NOUN
hassl-3107	17	17	when	when	SCONJ
hassl-3107	17	18	there	there	PRON
hassl-3107	17	19	are	be	VERB
hassl-3107	17	20	no	no	DET
hassl-3107	17	21	institutional	institutional	ADJ
hassl-3107	17	22	and	and	CCONJ
hassl-3107	17	23	foreign	foreign	ADJ
hassl-3107	17	24	investors	investor	NOUN
hassl-3107	17	25	,	,	PUNCT
hassl-3107	17	26	whereas	whereas	SCONJ
hassl-3107	17	27	if	if	SCONJ
hassl-3107	17	28	they	they	PRON
hassl-3107	17	29	exist	exist	VERB
hassl-3107	17	30	,	,	PUNCT
hassl-3107	17	31	managers	manager	NOUN
hassl-3107	17	32	do	do	AUX
hassl-3107	17	33	not	not	PART
hassl-3107	17	34	have	have	VERB
hassl-3107	17	35	an	an	DET
hassl-3107	17	36	important	important	ADJ
hassl-3107	17	37	role	role	NOUN
hassl-3107	17	38	.	.	PUNCT
hassl-3107	18	1	1	1	X
hassl-3107	18	2	.	.	X
hassl-3107	18	3	introduction	introduction	NOUN
hassl-3107	18	4	indonesia	indonesia	PROPN
hassl-3107	18	5	is	be	AUX
hassl-3107	18	6	one	one	NUM
hassl-3107	18	7	of	of	ADP
hassl-3107	18	8	the	the	DET
hassl-3107	18	9	countries	country	NOUN
hassl-3107	18	10	that	that	PRON
hassl-3107	18	11	rely	rely	VERB
hassl-3107	18	12	on	on	ADP
hassl-3107	18	13	taxes	taxis	NOUN
hassl-3107	18	14	as	as	ADP
hassl-3107	18	15	the	the	DET
hassl-3107	18	16	main	main	ADJ
hassl-3107	18	17	source	source	NOUN
hassl-3107	18	18	of	of	ADP
hassl-3107	18	19	revenue	revenue	NOUN
hassl-3107	18	20	for	for	ADP
hassl-3107	18	21	development	development	NOUN
hassl-3107	18	22	and	and	CCONJ
hassl-3107	18	23	government	government	NOUN
hassl-3107	18	24	costs	cost	NOUN
hassl-3107	18	25	.	.	PUNCT
hassl-3107	19	1	various	various	ADJ
hassl-3107	19	2	government	government	NOUN
hassl-3107	19	3	policies	policy	NOUN
hassl-3107	19	4	have	have	AUX
hassl-3107	19	5	been	be	AUX
hassl-3107	19	6	issued	issue	VERB
hassl-3107	19	7	so	so	SCONJ
hassl-3107	19	8	that	that	SCONJ
hassl-3107	19	9	the	the	DET
hassl-3107	19	10	trend	trend	NOUN
hassl-3107	19	11	of	of	ADP
hassl-3107	19	12	tax	tax	NOUN
hassl-3107	19	13	revenue	revenue	NOUN
hassl-3107	19	14	continues	continue	VERB
hassl-3107	19	15	to	to	PART
hassl-3107	19	16	increase	increase	VERB
hassl-3107	19	17	every	every	DET
hassl-3107	19	18	year	year	NOUN
hassl-3107	19	19	even	even	ADV
hassl-3107	19	20	though	though	SCONJ
hassl-3107	19	21	it	it	PRON
hassl-3107	19	22	is	be	AUX
hassl-3107	19	23	still	still	ADV
hassl-3107	19	24	far	far	ADV
hassl-3107	19	25	from	from	ADP
hassl-3107	19	26	the	the	DET
hassl-3107	19	27	target	target	NOUN
hassl-3107	19	28	.	.	PUNCT
hassl-3107	20	1	this	this	PRON
hassl-3107	20	2	is	be	AUX
hassl-3107	20	3	because	because	SCONJ
hassl-3107	20	4	even	even	ADV
hassl-3107	20	5	though	though	SCONJ
hassl-3107	20	6	the	the	DET
hassl-3107	20	7	tax	tax	NOUN
hassl-3107	20	8	is	be	AUX
hassl-3107	20	9	a	a	DET
hassl-3107	20	10	taxpayer	taxpayer	NOUN
hassl-3107	20	11	's	's	PART
hassl-3107	20	12	contribution	contribution	NOUN
hassl-3107	20	13	to	to	ADP
hassl-3107	20	14	the	the	DET
hassl-3107	20	15	state	state	NOUN
hassl-3107	20	16	,	,	PUNCT
hassl-3107	20	17	tax	tax	NOUN
hassl-3107	20	18	is	be	AUX
hassl-3107	20	19	still	still	ADV
hassl-3107	20	20	a	a	DET
hassl-3107	20	21	burden	burden	NOUN
hassl-3107	20	22	on	on	ADP
hassl-3107	20	23	taxpayers	taxpayer	NOUN
hassl-3107	20	24	which	which	PRON
hassl-3107	20	25	can	can	AUX
hassl-3107	20	26	reduce	reduce	VERB
hassl-3107	20	27	profits	profit	NOUN
hassl-3107	20	28	,	,	PUNCT
hassl-3107	20	29	assets	asset	NOUN
hassl-3107	20	30	,	,	PUNCT
hassl-3107	20	31	and	and	CCONJ
hassl-3107	20	32	dividends	dividend	NOUN
hassl-3107	20	33	for	for	ADP
hassl-3107	20	34	the	the	DET
hassl-3107	20	35	owner	owner	NOUN
hassl-3107	20	36	.	.	PUNCT
hassl-3107	21	1	some	some	DET
hassl-3107	21	2	literature	literature	NOUN
hassl-3107	21	3	analyzes	analyze	VERB
hassl-3107	21	4	corporate	corporate	ADJ
hassl-3107	21	5	tax	tax	NOUN
hassl-3107	21	6	policies	policy	NOUN
hassl-3107	21	7	in	in	ADP
hassl-3107	21	8	two	two	NUM
hassl-3107	21	9	conflicting	conflict	VERB
hassl-3107	21	10	groups	group	NOUN
hassl-3107	21	11	,	,	PUNCT
hassl-3107	21	12	namely	namely	ADV
hassl-3107	21	13	tax	tax	NOUN
hassl-3107	21	14	compliance	compliance	NOUN
hassl-3107	21	15	and	and	CCONJ
hassl-3107	21	16	tax	tax	NOUN
hassl-3107	21	17	non	non	NOUN
hassl-3107	21	18	-	-	NOUN
hassl-3107	21	19	compliance	compliance	NOUN
hassl-3107	21	20	.	.	PUNCT
hassl-3107	22	1	generally	generally	ADV
hassl-3107	22	2	,	,	PUNCT
hassl-3107	22	3	a	a	DET
hassl-3107	22	4	tax	tax	NOUN
hassl-3107	22	5	compliant	compliant	NOUN
hassl-3107	22	6	company	company	NOUN
hassl-3107	22	7	is	be	AUX
hassl-3107	22	8	indicated	indicate	VERB
hassl-3107	22	9	by	by	ADP
hassl-3107	22	10	a	a	DET
hassl-3107	22	11	tax	tax	NOUN
hassl-3107	22	12	payment	payment	NOUN
hassl-3107	22	13	that	that	PRON
hassl-3107	22	14	is	be	AUX
hassl-3107	22	15	not	not	PART
hassl-3107	22	16	less	less	ADJ
hassl-3107	22	17	than	than	ADP
hassl-3107	22	18	the	the	DET
hassl-3107	22	19	statutory	statutory	ADJ
hassl-3107	22	20	tax	tax	NOUN
hassl-3107	22	21	rate	rate	NOUN
hassl-3107	22	22	(	(	PUNCT
hassl-3107	22	23	oktavia	oktavia	PROPN
hassl-3107	22	24	,	,	PUNCT
hassl-3107	22	25	siregar	siregar	NOUN
hassl-3107	22	26	,	,	PUNCT
hassl-3107	22	27	wardhani	wardhani	NOUN
hassl-3107	22	28	,	,	PUNCT
hassl-3107	22	29	&	&	CCONJ
hassl-3107	22	30	rahayu	rahayu	PROPN
hassl-3107	22	31	,	,	PUNCT
hassl-3107	22	32	2019	2019	NUM
hassl-3107	22	33	;	;	PUNCT
hassl-3107	22	34	tandean	tandean	PROPN
hassl-3107	22	35	&	&	CCONJ
hassl-3107	22	36	winnie	winnie	PROPN
hassl-3107	22	37	,	,	PUNCT
hassl-3107	22	38	2016	2016	NUM
hassl-3107	22	39	)	)	PUNCT
hassl-3107	22	40	otherwise	otherwise	ADV
hassl-3107	22	41	,	,	PUNCT
hassl-3107	22	42	the	the	DET
hassl-3107	22	43	company	company	NOUN
hassl-3107	22	44	is	be	AUX
hassl-3107	22	45	classified	classify	VERB
hassl-3107	22	46	as	as	ADP
hassl-3107	22	47	non	non	ADJ
hassl-3107	22	48	-	-	ADJ
hassl-3107	22	49	compliant	compliant	ADJ
hassl-3107	22	50	if	if	SCONJ
hassl-3107	22	51	the	the	DET
hassl-3107	22	52	tax	tax	NOUN
hassl-3107	22	53	payment	payment	NOUN
hassl-3107	22	54	is	be	AUX
hassl-3107	22	55	less	less	ADJ
hassl-3107	22	56	than	than	ADP
hassl-3107	22	57	the	the	DET
hassl-3107	22	58	statutory	statutory	ADJ
hassl-3107	22	59	tax	tax	NOUN
hassl-3107	22	60	rate	rate	NOUN
hassl-3107	22	61	which	which	PRON
hassl-3107	22	62	in	in	ADP
hassl-3107	22	63	indonesia	indonesia	PROPN
hassl-3107	22	64	is	be	AUX
hassl-3107	22	65	25	25	NUM
hassl-3107	22	66	%	%	NOUN
hassl-3107	22	67	before	before	ADP
hassl-3107	22	68	changing	change	VERB
hassl-3107	22	69	to	to	ADP
hassl-3107	22	70	22	22	NUM
hassl-3107	22	71	%	%	NOUN
hassl-3107	22	72	by	by	ADP
hassl-3107	22	73	2021	2021	NUM
hassl-3107	22	74	.	.	PUNCT
hassl-3107	23	1	on	on	ADP
hassl-3107	23	2	the	the	DET
hassl-3107	23	3	other	other	ADJ
hassl-3107	23	4	hand	hand	NOUN
hassl-3107	23	5	,	,	PUNCT
hassl-3107	23	6	the	the	DET
hassl-3107	23	7	humanities	humanity	NOUN
hassl-3107	23	8	and	and	CCONJ
hassl-3107	23	9	social	social	ADJ
hassl-3107	23	10	sciences	science	NOUN
hassl-3107	23	11	letters	letter	NOUN
hassl-3107	23	12	2022	2022	NUM
hassl-3107	23	13	vol	vol	NOUN
hassl-3107	23	14	.	.	PROPN
hassl-3107	24	1	10	10	NUM
hassl-3107	24	2	,	,	PUNCT
hassl-3107	24	3	no	no	INTJ
hassl-3107	24	4	.	.	NOUN
hassl-3107	24	5	4	4	NUM
hassl-3107	24	6	,	,	PUNCT
hassl-3107	24	7	pp	pp	ADJ
hassl-3107	24	8	.	.	PUNCT
hassl-3107	25	1	428	428	NUM
hassl-3107	25	2	-	-	SYM
hassl-3107	25	3	439	439	NUM
hassl-3107	25	4	.	.	PUNCT
hassl-3107	26	1	issn(e	issn(e	PROPN
hassl-3107	26	2	):	):	PUNCT
hassl-3107	26	3	2312	2312	NUM
hassl-3107	26	4	-	-	SYM
hassl-3107	26	5	4318	4318	NUM
hassl-3107	26	6	issn(p	issn(p	NUM
hassl-3107	26	7	):	):	PUNCT
hassl-3107	26	8	2312	2312	NUM
hassl-3107	26	9	-	-	SYM
hassl-3107	26	10	5659	5659	NUM
hassl-3107	26	11	doi	doi	NOUN
hassl-3107	26	12	:	:	PUNCT
hassl-3107	26	13	10.18488/73.v10i4.3107	10.18488/73.v10i4.3107	NUM
hassl-3107	26	14	©	©	PROPN
hassl-3107	26	15	2022	2022	NUM
hassl-3107	26	16	conscientia	conscientia	PROPN
hassl-3107	26	17	beam	beam	PROPN
hassl-3107	26	18	.	.	PUNCT
hassl-3107	27	1	all	all	DET
hassl-3107	27	2	rights	right	NOUN
hassl-3107	27	3	reserved	reserve	VERB
hassl-3107	27	4	.	.	PUNCT
hassl-3107	28	1	https://orcid.org/0000-0002-4503-0540	https://orcid.org/0000-0002-4503-0540	PROPN
hassl-3107	28	2	https://orcid.org/0000-0001-9002-1806	https://orcid.org/0000-0001-9002-1806	PROPN
hassl-3107	28	3	https://orcid.org/0000-0002-0823-9652	https://orcid.org/0000-0002-0823-9652	PROPN
hassl-3107	28	4	mailto:deden.tarmidi@mercubuana.ac.id	mailto:deden.tarmidi@mercubuana.ac.id	NOUN
hassl-3107	28	5	mailto:yulis.diana@mercubuana.ac.id	mailto:yulis.diana@mercubuana.ac.id	NOUN
hassl-3107	28	6	mailto:flamboyan24@gmail.com	mailto:flamboyan24@gmail.com	X
hassl-3107	28	7	https://www.doi.org/10.18488/73.v10i4.3107	https://www.doi.org/10.18488/73.v10i4.3107	PROPN
hassl-3107	28	8	humanities	humanity	NOUN
hassl-3107	28	9	and	and	CCONJ
hassl-3107	28	10	social	social	ADJ
hassl-3107	28	11	sciences	science	NOUN
hassl-3107	28	12	letters	letter	NOUN
hassl-3107	28	13	,	,	PUNCT
hassl-3107	28	14	2022	2022	NUM
hassl-3107	28	15	,	,	PUNCT
hassl-3107	28	16	10(4	10(4	NUM
hassl-3107	28	17	):	):	PUNCT
hassl-3107	28	18	428	428	NUM
hassl-3107	28	19	-	-	SYM
hassl-3107	28	20	439	439	NUM
hassl-3107	28	21	429	429	NUM
hassl-3107	28	22	©	©	PROPN
hassl-3107	28	23	2022	2022	NUM
hassl-3107	28	24	conscientia	conscientia	PROPN
hassl-3107	28	25	beam	beam	PROPN
hassl-3107	28	26	.	.	PUNCT
hassl-3107	29	1	all	all	DET
hassl-3107	29	2	rights	right	NOUN
hassl-3107	29	3	reserved	reserve	VERB
hassl-3107	29	4	.	.	PUNCT
hassl-3107	30	1	smaller	small	ADJ
hassl-3107	30	2	amount	amount	NOUN
hassl-3107	30	3	of	of	ADP
hassl-3107	30	4	the	the	DET
hassl-3107	30	5	tax	tax	NOUN
hassl-3107	30	6	burden	burden	NOUN
hassl-3107	30	7	compared	compare	VERB
hassl-3107	30	8	to	to	ADP
hassl-3107	30	9	the	the	DET
hassl-3107	30	10	statutory	statutory	ADJ
hassl-3107	30	11	tax	tax	NOUN
hassl-3107	30	12	rate	rate	NOUN
hassl-3107	30	13	is	be	AUX
hassl-3107	30	14	also	also	ADV
hassl-3107	30	15	variedly	variedly	ADV
hassl-3107	30	16	known	know	VERB
hassl-3107	30	17	as	as	ADP
hassl-3107	30	18	tax	tax	NOUN
hassl-3107	30	19	planning	planning	NOUN
hassl-3107	30	20	,	,	PUNCT
hassl-3107	30	21	tax	tax	NOUN
hassl-3107	30	22	avoidance	avoidance	NOUN
hassl-3107	30	23	,	,	PUNCT
hassl-3107	30	24	and	and	CCONJ
hassl-3107	30	25	tax	tax	NOUN
hassl-3107	30	26	aggressiveness	aggressiveness	NOUN
hassl-3107	30	27	because	because	SCONJ
hassl-3107	30	28	it	it	PRON
hassl-3107	30	29	does	do	AUX
hassl-3107	30	30	not	not	PART
hassl-3107	30	31	directly	directly	ADV
hassl-3107	30	32	violate	violate	VERB
hassl-3107	30	33	tax	tax	NOUN
hassl-3107	30	34	provisions	provision	NOUN
hassl-3107	30	35	,	,	PUNCT
hassl-3107	30	36	but	but	CCONJ
hassl-3107	30	37	only	only	ADV
hassl-3107	30	38	takes	take	VERB
hassl-3107	30	39	advantage	advantage	NOUN
hassl-3107	30	40	of	of	ADP
hassl-3107	30	41	the	the	DET
hassl-3107	30	42	loophole	loophole	NOUN
hassl-3107	30	43	of	of	ADP
hassl-3107	30	44	existing	exist	VERB
hassl-3107	30	45	tax	tax	NOUN
hassl-3107	30	46	provisions	provision	NOUN
hassl-3107	30	47	(	(	PUNCT
hassl-3107	30	48	mardiasmo	mardiasmo	NOUN
hassl-3107	30	49	,	,	PUNCT
hassl-3107	30	50	2016	2016	NUM
hassl-3107	30	51	)	)	PUNCT
hassl-3107	30	52	.	.	PUNCT
hassl-3107	31	1	generally	generally	ADV
hassl-3107	31	2	,	,	PUNCT
hassl-3107	31	3	corporate	corporate	ADJ
hassl-3107	31	4	tax	tax	NOUN
hassl-3107	31	5	policy	policy	NOUN
hassl-3107	31	6	research	research	NOUN
hassl-3107	31	7	in	in	ADP
hassl-3107	31	8	the	the	DET
hassl-3107	31	9	form	form	NOUN
hassl-3107	31	10	of	of	ADP
hassl-3107	31	11	tax	tax	NOUN
hassl-3107	31	12	compliance	compliance	NOUN
hassl-3107	31	13	is	be	AUX
hassl-3107	31	14	analyzed	analyze	VERB
hassl-3107	31	15	from	from	ADP
hassl-3107	31	16	primary	primary	ADJ
hassl-3107	31	17	data	datum	NOUN
hassl-3107	31	18	sourced	source	VERB
hassl-3107	31	19	from	from	ADP
hassl-3107	31	20	interviews	interview	NOUN
hassl-3107	31	21	or	or	CCONJ
hassl-3107	31	22	questionnaires	questionnaire	NOUN
hassl-3107	31	23	with	with	ADP
hassl-3107	31	24	taxpayers	taxpayer	NOUN
hassl-3107	31	25	(	(	PUNCT
hassl-3107	31	26	güzel	güzel	PROPN
hassl-3107	31	27	,	,	PUNCT
hassl-3107	31	28	özer	özer	NOUN
hassl-3107	31	29	,	,	PUNCT
hassl-3107	31	30	&	&	CCONJ
hassl-3107	31	31	özcan	özcan	PROPN
hassl-3107	31	32	,	,	PUNCT
hassl-3107	31	33	2019	2019	NUM
hassl-3107	31	34	;	;	PUNCT
hassl-3107	31	35	musimenta	musimenta	ADJ
hassl-3107	31	36	,	,	PUNCT
hassl-3107	31	37	naigaga	naigaga	NOUN
hassl-3107	31	38	,	,	PUNCT
hassl-3107	31	39	bananuka	bananuka	NOUN
hassl-3107	31	40	,	,	PUNCT
hassl-3107	31	41	&	&	CCONJ
hassl-3107	31	42	najjuma	najjuma	NOUN
hassl-3107	31	43	,	,	PUNCT
hassl-3107	31	44	2019	2019	NUM
hassl-3107	31	45	;	;	PUNCT
hassl-3107	31	46	paramaduhita	paramaduhita	X
hassl-3107	31	47	&	&	CCONJ
hassl-3107	31	48	mustikasari	mustikasari	NOUN
hassl-3107	31	49	,	,	PUNCT
hassl-3107	31	50	2018	2018	NUM
hassl-3107	31	51	;	;	PUNCT
hassl-3107	31	52	sadress	sadress	NOUN
hassl-3107	31	53	,	,	PUNCT
hassl-3107	31	54	bananuka	bananuka	PROPN
hassl-3107	31	55	,	,	PUNCT
hassl-3107	31	56	orobia	orobia	NOUN
hassl-3107	31	57	,	,	PUNCT
hassl-3107	31	58	&	&	CCONJ
hassl-3107	31	59	opiso	opiso	PROPN
hassl-3107	31	60	,	,	PUNCT
hassl-3107	31	61	2019	2019	NUM
hassl-3107	31	62	;	;	PUNCT
hassl-3107	31	63	siglé	siglé	NOUN
hassl-3107	31	64	,	,	PUNCT
hassl-3107	31	65	goslinga	goslinga	NOUN
hassl-3107	31	66	,	,	PUNCT
hassl-3107	31	67	speklé	speklé	PROPN
hassl-3107	31	68	,	,	PUNCT
hassl-3107	31	69	van	van	PROPN
hassl-3107	31	70	der	der	PROPN
hassl-3107	31	71	hel	hel	PROPN
hassl-3107	31	72	,	,	PUNCT
hassl-3107	31	73	&	&	CCONJ
hassl-3107	31	74	veldhuizen	veldhuizen	NOUN
hassl-3107	31	75	,	,	PUNCT
hassl-3107	31	76	2018	2018	NUM
hassl-3107	31	77	;	;	PUNCT
hassl-3107	31	78	umar	umar	PROPN
hassl-3107	31	79	,	,	PUNCT
hassl-3107	31	80	derashid	derashid	PROPN
hassl-3107	31	81	,	,	PUNCT
hassl-3107	31	82	ibrahim	ibrahim	PROPN
hassl-3107	31	83	,	,	PUNCT
hassl-3107	31	84	&	&	CCONJ
hassl-3107	31	85	bidin	bidin	NOUN
hassl-3107	31	86	,	,	PUNCT
hassl-3107	31	87	2019	2019	NUM
hassl-3107	31	88	)	)	PUNCT
hassl-3107	31	89	.	.	PUNCT
hassl-3107	32	1	tax	tax	NOUN
hassl-3107	32	2	policy	policy	NOUN
hassl-3107	32	3	research	research	NOUN
hassl-3107	32	4	in	in	ADP
hassl-3107	32	5	the	the	DET
hassl-3107	32	6	form	form	NOUN
hassl-3107	32	7	of	of	ADP
hassl-3107	32	8	tax	tax	NOUN
hassl-3107	32	9	avoidance	avoidance	NOUN
hassl-3107	32	10	,	,	PUNCT
hassl-3107	32	11	tax	tax	NOUN
hassl-3107	32	12	aggressiveness	aggressiveness	NOUN
hassl-3107	32	13	to	to	ADP
hassl-3107	32	14	tax	tax	NOUN
hassl-3107	32	15	evasion	evasion	NOUN
hassl-3107	32	16	generally	generally	ADV
hassl-3107	32	17	use	use	VERB
hassl-3107	32	18	secondary	secondary	ADJ
hassl-3107	32	19	data	datum	NOUN
hassl-3107	32	20	from	from	ADP
hassl-3107	32	21	corporate	corporate	ADJ
hassl-3107	32	22	financial	financial	ADJ
hassl-3107	32	23	reports	report	NOUN
hassl-3107	32	24	(	(	PUNCT
hassl-3107	32	25	akbari	akbari	PROPN
hassl-3107	32	26	,	,	PUNCT
hassl-3107	32	27	salehi	salehi	NOUN
hassl-3107	32	28	,	,	PUNCT
hassl-3107	32	29	&	&	CCONJ
hassl-3107	32	30	bagherpour	bagherpour	PROPN
hassl-3107	32	31	vlashani	vlashani	PROPN
hassl-3107	32	32	,	,	PUNCT
hassl-3107	32	33	2018	2018	NUM
hassl-3107	32	34	;	;	PUNCT
hassl-3107	32	35	kovermann	kovermann	PROPN
hassl-3107	32	36	,	,	PUNCT
hassl-3107	32	37	2018	2018	NUM
hassl-3107	32	38	;	;	PUNCT
hassl-3107	32	39	lópez	lópez	NOUN
hassl-3107	32	40	,	,	PUNCT
hassl-3107	32	41	2017	2017	NUM
hassl-3107	32	42	;	;	PUNCT
hassl-3107	32	43	waluyo	waluyo	NOUN
hassl-3107	32	44	&	&	CCONJ
hassl-3107	32	45	doktoralina	doktoralina	PROPN
hassl-3107	32	46	,	,	PUNCT
hassl-3107	32	47	2018	2018	NUM
hassl-3107	32	48	;	;	PUNCT
hassl-3107	32	49	wei	wei	PROPN
hassl-3107	32	50	&	&	CCONJ
hassl-3107	32	51	abdul	abdul	PROPN
hassl-3107	32	52	wahab	wahab	PROPN
hassl-3107	32	53	,	,	PUNCT
hassl-3107	32	54	2018	2018	NUM
hassl-3107	32	55	;	;	PUNCT
hassl-3107	32	56	yorke	yorke	NOUN
hassl-3107	32	57	,	,	PUNCT
hassl-3107	32	58	amidu	amidu	ADJ
hassl-3107	32	59	,	,	PUNCT
hassl-3107	32	60	&	&	CCONJ
hassl-3107	32	61	agyemin	agyemin	PROPN
hassl-3107	32	62	-	-	PUNCT
hassl-3107	32	63	boateng	boateng	PROPN
hassl-3107	32	64	,	,	PUNCT
hassl-3107	32	65	2016	2016	NUM
hassl-3107	32	66	;	;	PUNCT
hassl-3107	32	67	zeng	zeng	PROPN
hassl-3107	32	68	,	,	PUNCT
hassl-3107	32	69	2019	2019	NUM
hassl-3107	32	70	)	)	PUNCT
hassl-3107	32	71	.	.	PUNCT
hassl-3107	33	1	many	many	ADJ
hassl-3107	33	2	studies	study	NOUN
hassl-3107	33	3	analyze	analyze	VERB
hassl-3107	33	4	the	the	DET
hassl-3107	33	5	factors	factor	NOUN
hassl-3107	33	6	that	that	PRON
hassl-3107	33	7	encourage	encourage	VERB
hassl-3107	33	8	management	management	NOUN
hassl-3107	33	9	in	in	ADP
hassl-3107	33	10	making	make	VERB
hassl-3107	33	11	corporate	corporate	ADJ
hassl-3107	33	12	tax	tax	NOUN
hassl-3107	33	13	policies	policy	NOUN
hassl-3107	33	14	both	both	PRON
hassl-3107	33	15	to	to	PART
hassl-3107	33	16	comply	comply	VERB
hassl-3107	33	17	and	and	CCONJ
hassl-3107	33	18	disobey	disobey	VERB
hassl-3107	33	19	both	both	PRON
hassl-3107	33	20	from	from	ADP
hassl-3107	33	21	internal	internal	ADJ
hassl-3107	33	22	and	and	CCONJ
hassl-3107	33	23	external	external	ADJ
hassl-3107	33	24	factors	factor	NOUN
hassl-3107	33	25	.	.	PUNCT
hassl-3107	34	1	the	the	DET
hassl-3107	34	2	ownership	ownership	NOUN
hassl-3107	34	3	structure	structure	NOUN
hassl-3107	34	4	is	be	AUX
hassl-3107	34	5	one	one	NUM
hassl-3107	34	6	of	of	ADP
hassl-3107	34	7	the	the	DET
hassl-3107	34	8	factors	factor	NOUN
hassl-3107	34	9	that	that	PRON
hassl-3107	34	10	affect	affect	VERB
hassl-3107	34	11	corporate	corporate	ADJ
hassl-3107	34	12	tax	tax	NOUN
hassl-3107	34	13	policy	policy	NOUN
hassl-3107	34	14	because	because	SCONJ
hassl-3107	34	15	the	the	DET
hassl-3107	34	16	owner	owner	NOUN
hassl-3107	34	17	is	be	AUX
hassl-3107	34	18	the	the	DET
hassl-3107	34	19	party	party	NOUN
hassl-3107	34	20	who	who	PRON
hassl-3107	34	21	has	have	VERB
hassl-3107	34	22	the	the	DET
hassl-3107	34	23	power	power	NOUN
hassl-3107	34	24	over	over	ADP
hassl-3107	34	25	the	the	DET
hassl-3107	34	26	direction	direction	NOUN
hassl-3107	34	27	of	of	ADP
hassl-3107	34	28	the	the	DET
hassl-3107	34	29	business	business	NOUN
hassl-3107	34	30	even	even	ADV
hassl-3107	34	31	though	though	SCONJ
hassl-3107	34	32	management	management	NOUN
hassl-3107	34	33	ultimately	ultimately	ADV
hassl-3107	34	34	decides	decide	VERB
hassl-3107	34	35	the	the	DET
hassl-3107	34	36	policy	policy	NOUN
hassl-3107	34	37	.	.	PUNCT
hassl-3107	35	1	onu	onu	NOUN
hassl-3107	35	2	,	,	PUNCT
hassl-3107	35	3	oats	oats	NOUN
hassl-3107	35	4	,	,	PUNCT
hassl-3107	35	5	kirchler	kirchler	NOUN
hassl-3107	35	6	,	,	PUNCT
hassl-3107	35	7	and	and	CCONJ
hassl-3107	35	8	hartmann	hartmann	PROPN
hassl-3107	35	9	(	(	PUNCT
hassl-3107	35	10	2019	2019	NUM
hassl-3107	35	11	)	)	PUNCT
hassl-3107	35	12	investigated	investigate	VERB
hassl-3107	35	13	the	the	DET
hassl-3107	35	14	owners	owner	NOUN
hassl-3107	35	15	’	'	PUNCT
hassl-3107	35	16	of	of	ADP
hassl-3107	35	17	small	small	ADJ
hassl-3107	35	18	businesses	business	NOUN
hassl-3107	35	19	and	and	CCONJ
hassl-3107	35	20	found	find	VERB
hassl-3107	35	21	the	the	DET
hassl-3107	35	22	factors	factor	NOUN
hassl-3107	35	23	based	base	VERB
hassl-3107	35	24	on	on	ADP
hassl-3107	35	25	the	the	DET
hassl-3107	35	26	psychological	psychological	ADJ
hassl-3107	35	27	underpinnings	underpinning	NOUN
hassl-3107	35	28	of	of	ADP
hassl-3107	35	29	creative	creative	ADJ
hassl-3107	35	30	compliance	compliance	NOUN
hassl-3107	35	31	by	by	ADP
hassl-3107	35	32	doing	do	VERB
hassl-3107	35	33	tax	tax	NOUN
hassl-3107	35	34	avoidance	avoidance	NOUN
hassl-3107	35	35	,	,	PUNCT
hassl-3107	35	36	tax	tax	NOUN
hassl-3107	35	37	planning	planning	NOUN
hassl-3107	35	38	,	,	PUNCT
hassl-3107	35	39	or	or	CCONJ
hassl-3107	35	40	tax	tax	NOUN
hassl-3107	35	41	evasion	evasion	NOUN
hassl-3107	35	42	.	.	PUNCT
hassl-3107	36	1	the	the	DET
hassl-3107	36	2	findings	finding	NOUN
hassl-3107	36	3	show	show	VERB
hassl-3107	36	4	that	that	SCONJ
hassl-3107	36	5	tax	tax	NOUN
hassl-3107	36	6	compliance	compliance	NOUN
hassl-3107	36	7	behavior	behavior	NOUN
hassl-3107	36	8	can	can	AUX
hassl-3107	36	9	be	be	AUX
hassl-3107	36	10	driven	drive	VERB
hassl-3107	36	11	by	by	ADP
hassl-3107	36	12	the	the	DET
hassl-3107	36	13	owner	owner	NOUN
hassl-3107	36	14	's	's	PART
hassl-3107	36	15	weak	weak	ADJ
hassl-3107	36	16	personal	personal	ADJ
hassl-3107	36	17	norms	norm	NOUN
hassl-3107	36	18	,	,	PUNCT
hassl-3107	36	19	perceptions	perception	NOUN
hassl-3107	36	20	of	of	ADP
hassl-3107	36	21	an	an	DET
hassl-3107	36	22	unfair	unfair	ADJ
hassl-3107	36	23	tax	tax	NOUN
hassl-3107	36	24	system	system	NOUN
hassl-3107	36	25	,	,	PUNCT
hassl-3107	36	26	and	and	CCONJ
hassl-3107	36	27	the	the	DET
hassl-3107	36	28	loopholes	loophole	NOUN
hassl-3107	36	29	that	that	PRON
hassl-3107	36	30	can	can	AUX
hassl-3107	36	31	be	be	AUX
hassl-3107	36	32	exploited	exploit	VERB
hassl-3107	36	33	,	,	PUNCT
hassl-3107	36	34	and	and	CCONJ
hassl-3107	36	35	extremely	extremely	ADV
hassl-3107	36	36	said	say	VERB
hassl-3107	36	37	that	that	SCONJ
hassl-3107	36	38	tax	tax	NOUN
hassl-3107	36	39	evasion	evasion	NOUN
hassl-3107	36	40	is	be	AUX
hassl-3107	36	41	a	a	DET
hassl-3107	36	42	trivial	trivial	ADJ
hassl-3107	36	43	crime	crime	NOUN
hassl-3107	36	44	.	.	PUNCT
hassl-3107	37	1	these	these	PRON
hassl-3107	37	2	are	be	AUX
hassl-3107	37	3	the	the	DET
hassl-3107	37	4	inherent	inherent	ADJ
hassl-3107	37	5	existence	existence	NOUN
hassl-3107	37	6	of	of	ADP
hassl-3107	37	7	ownership	ownership	NOUN
hassl-3107	37	8	that	that	PRON
hassl-3107	37	9	encourages	encourage	VERB
hassl-3107	37	10	tax	tax	NOUN
hassl-3107	37	11	non	non	ADJ
hassl-3107	37	12	-	-	ADJ
hassl-3107	37	13	compliance	compliance	ADJ
hassl-3107	37	14	behavior	behavior	NOUN
hassl-3107	37	15	and	and	CCONJ
hassl-3107	37	16	several	several	ADJ
hassl-3107	37	17	kinds	kind	NOUN
hassl-3107	37	18	of	of	ADP
hassl-3107	37	19	literature	literature	NOUN
hassl-3107	37	20	analyze	analyze	NOUN
hassl-3107	37	21	ownership	ownership	NOUN
hassl-3107	37	22	structures	structure	NOUN
hassl-3107	37	23	in	in	ADP
hassl-3107	37	24	the	the	DET
hassl-3107	37	25	form	form	NOUN
hassl-3107	37	26	of	of	ADP
hassl-3107	37	27	institutional	institutional	ADJ
hassl-3107	37	28	,	,	PUNCT
hassl-3107	37	29	managerial	managerial	ADJ
hassl-3107	37	30	,	,	PUNCT
hassl-3107	37	31	and	and	CCONJ
hassl-3107	37	32	foreign	foreign	ADJ
hassl-3107	37	33	ownership	ownership	NOUN
hassl-3107	37	34	.	.	PUNCT
hassl-3107	38	1	institutional	institutional	ADJ
hassl-3107	38	2	ownership	ownership	NOUN
hassl-3107	38	3	is	be	AUX
hassl-3107	38	4	the	the	DET
hassl-3107	38	5	proportion	proportion	NOUN
hassl-3107	38	6	of	of	ADP
hassl-3107	38	7	company	company	NOUN
hassl-3107	38	8	shares	share	NOUN
hassl-3107	38	9	owned	own	VERB
hassl-3107	38	10	by	by	ADP
hassl-3107	38	11	the	the	DET
hassl-3107	38	12	institution	institution	NOUN
hassl-3107	38	13	(	(	PUNCT
hassl-3107	38	14	oktaviana	oktaviana	PROPN
hassl-3107	38	15	&	&	CCONJ
hassl-3107	38	16	wahidahwati	wahidahwati	PROPN
hassl-3107	38	17	,	,	PUNCT
hassl-3107	38	18	2017	2017	NUM
hassl-3107	38	19	)	)	PUNCT
hassl-3107	38	20	so	so	SCONJ
hassl-3107	38	21	that	that	SCONJ
hassl-3107	38	22	profit	profit	NOUN
hassl-3107	38	23	orientation	orientation	NOUN
hassl-3107	38	24	is	be	AUX
hassl-3107	38	25	quite	quite	ADV
hassl-3107	38	26	strong	strong	ADJ
hassl-3107	38	27	in	in	ADP
hassl-3107	38	28	this	this	DET
hassl-3107	38	29	type	type	NOUN
hassl-3107	38	30	of	of	ADP
hassl-3107	38	31	company	company	NOUN
hassl-3107	38	32	and	and	CCONJ
hassl-3107	38	33	has	have	VERB
hassl-3107	38	34	an	an	DET
hassl-3107	38	35	impact	impact	NOUN
hassl-3107	38	36	on	on	ADP
hassl-3107	38	37	corporate	corporate	ADJ
hassl-3107	38	38	tax	tax	NOUN
hassl-3107	38	39	policy	policy	NOUN
hassl-3107	38	40	.	.	PUNCT
hassl-3107	39	1	putri	putri	ADJ
hassl-3107	39	2	and	and	CCONJ
hassl-3107	39	3	lawita	lawita	PROPN
hassl-3107	39	4	(	(	PUNCT
hassl-3107	39	5	2019	2019	NUM
hassl-3107	39	6	)	)	PUNCT
hassl-3107	39	7	in	in	ADP
hassl-3107	39	8	their	their	PRON
hassl-3107	39	9	research	research	NOUN
hassl-3107	39	10	found	find	VERB
hassl-3107	39	11	a	a	DET
hassl-3107	39	12	positive	positive	ADJ
hassl-3107	39	13	effect	effect	NOUN
hassl-3107	39	14	of	of	ADP
hassl-3107	39	15	institutional	institutional	ADJ
hassl-3107	39	16	ownership	ownership	NOUN
hassl-3107	39	17	on	on	ADP
hassl-3107	39	18	tax	tax	NOUN
hassl-3107	39	19	policy	policy	NOUN
hassl-3107	39	20	in	in	ADP
hassl-3107	39	21	the	the	DET
hassl-3107	39	22	form	form	NOUN
hassl-3107	39	23	of	of	ADP
hassl-3107	39	24	tax	tax	NOUN
hassl-3107	39	25	aggressiveness	aggressiveness	NOUN
hassl-3107	39	26	,	,	PUNCT
hassl-3107	39	27	but	but	CCONJ
hassl-3107	39	28	nugroho	nugroho	NOUN
hassl-3107	39	29	and	and	CCONJ
hassl-3107	39	30	firmansyah	firmansyah	NOUN
hassl-3107	39	31	(	(	PUNCT
hassl-3107	39	32	2017	2017	NUM
hassl-3107	39	33	)	)	PUNCT
hassl-3107	39	34	;	;	PUNCT
hassl-3107	39	35	alkurdi	alkurdi	NOUN
hassl-3107	39	36	and	and	CCONJ
hassl-3107	39	37	mardini	mardini	NOUN
hassl-3107	39	38	(	(	PUNCT
hassl-3107	39	39	2020	2020	NUM
hassl-3107	39	40	)	)	PUNCT
hassl-3107	39	41	found	find	VERB
hassl-3107	39	42	the	the	DET
hassl-3107	39	43	opposite	opposite	NOUN
hassl-3107	39	44	.	.	PUNCT
hassl-3107	40	1	other	other	ADJ
hassl-3107	40	2	ownership	ownership	NOUN
hassl-3107	40	3	structures	structure	NOUN
hassl-3107	40	4	that	that	PRON
hassl-3107	40	5	are	be	AUX
hassl-3107	40	6	widely	widely	ADV
hassl-3107	40	7	analyzed	analyze	VERB
hassl-3107	40	8	are	be	AUX
hassl-3107	40	9	managerial	managerial	ADJ
hassl-3107	40	10	ownership	ownership	NOUN
hassl-3107	40	11	,	,	PUNCT
hassl-3107	40	12	multazam	multazam	PROPN
hassl-3107	40	13	and	and	CCONJ
hassl-3107	40	14	rahamwaty	rahamwaty	PROPN
hassl-3107	40	15	(	(	PUNCT
hassl-3107	40	16	2018	2018	NUM
hassl-3107	40	17	)	)	PUNCT
hassl-3107	40	18	;	;	PUNCT
hassl-3107	40	19	salaudeen	salaudeen	NOUN
hassl-3107	40	20	and	and	CCONJ
hassl-3107	40	21	ejeh	ejeh	PROPN
hassl-3107	40	22	(	(	PUNCT
hassl-3107	40	23	2018	2018	NUM
hassl-3107	40	24	)	)	PUNCT
hassl-3107	40	25	found	find	VERB
hassl-3107	40	26	a	a	DET
hassl-3107	40	27	significant	significant	ADJ
hassl-3107	40	28	effect	effect	NOUN
hassl-3107	40	29	of	of	ADP
hassl-3107	40	30	managerial	managerial	ADJ
hassl-3107	40	31	ownership	ownership	NOUN
hassl-3107	40	32	on	on	ADP
hassl-3107	40	33	company	company	NOUN
hassl-3107	40	34	policy	policy	NOUN
hassl-3107	40	35	in	in	ADP
hassl-3107	40	36	the	the	DET
hassl-3107	40	37	form	form	NOUN
hassl-3107	40	38	of	of	ADP
hassl-3107	40	39	tax	tax	NOUN
hassl-3107	40	40	aggressiveness	aggressiveness	NOUN
hassl-3107	40	41	,	,	PUNCT
hassl-3107	40	42	although	although	SCONJ
hassl-3107	40	43	this	this	PRON
hassl-3107	40	44	was	be	AUX
hassl-3107	40	45	not	not	PART
hassl-3107	40	46	found	find	VERB
hassl-3107	40	47	in	in	ADP
hassl-3107	40	48	yetri	yetri	PROPN
hassl-3107	40	49	,	,	PUNCT
hassl-3107	40	50	haryadi	haryadi	NOUN
hassl-3107	40	51	,	,	PUNCT
hassl-3107	40	52	and	and	CCONJ
hassl-3107	40	53	ilham	ilham	PROPN
hassl-3107	40	54	(	(	PUNCT
hassl-3107	40	55	2020	2020	NUM
hassl-3107	40	56	)	)	PUNCT
hassl-3107	40	57	;	;	PUNCT
hassl-3107	40	58	nugraheni	nugraheni	NOUN
hassl-3107	40	59	and	and	CCONJ
hassl-3107	40	60	murtin	murtin	PROPN
hassl-3107	40	61	(	(	PUNCT
hassl-3107	40	62	2019	2019	NUM
hassl-3107	40	63	)	)	PUNCT
hassl-3107	40	64	and	and	CCONJ
hassl-3107	40	65	alkurdi	alkurdi	NOUN
hassl-3107	40	66	and	and	CCONJ
hassl-3107	40	67	mardini	mardini	NOUN
hassl-3107	40	68	(	(	PUNCT
hassl-3107	40	69	2020	2020	NUM
hassl-3107	40	70	)	)	PUNCT
hassl-3107	40	71	found	find	VERB
hassl-3107	40	72	a	a	DET
hassl-3107	40	73	negative	negative	ADJ
hassl-3107	40	74	relationship	relationship	NOUN
hassl-3107	40	75	between	between	ADP
hassl-3107	40	76	tax	tax	NOUN
hassl-3107	40	77	avoidance	avoidance	NOUN
hassl-3107	40	78	and	and	CCONJ
hassl-3107	40	79	managerial	managerial	ADJ
hassl-3107	40	80	ownership	ownership	NOUN
hassl-3107	40	81	.	.	PUNCT
hassl-3107	41	1	the	the	DET
hassl-3107	41	2	direction	direction	NOUN
hassl-3107	41	3	of	of	ADP
hassl-3107	41	4	corporate	corporate	ADJ
hassl-3107	41	5	tax	tax	NOUN
hassl-3107	41	6	policy	policy	NOUN
hassl-3107	41	7	owned	own	VERB
hassl-3107	41	8	by	by	ADP
hassl-3107	41	9	institutions	institution	NOUN
hassl-3107	41	10	,	,	PUNCT
hassl-3107	41	11	managers	manager	NOUN
hassl-3107	41	12	,	,	PUNCT
hassl-3107	41	13	and	and	CCONJ
hassl-3107	41	14	foreigners	foreigner	NOUN
hassl-3107	41	15	seems	seem	VERB
hassl-3107	41	16	to	to	PART
hassl-3107	41	17	be	be	AUX
hassl-3107	41	18	in	in	ADP
hassl-3107	41	19	line	line	NOUN
hassl-3107	41	20	,	,	PUNCT
hassl-3107	41	21	where	where	SCONJ
hassl-3107	41	22	companies	company	NOUN
hassl-3107	41	23	with	with	ADP
hassl-3107	41	24	a	a	DET
hassl-3107	41	25	high	high	ADJ
hassl-3107	41	26	proportion	proportion	NOUN
hassl-3107	41	27	are	be	AUX
hassl-3107	41	28	suspected	suspect	VERB
hassl-3107	41	29	of	of	ADP
hassl-3107	41	30	taking	take	VERB
hassl-3107	41	31	tax	tax	NOUN
hassl-3107	41	32	policies	policy	NOUN
hassl-3107	41	33	to	to	PART
hassl-3107	41	34	be	be	AUX
hassl-3107	41	35	more	more	ADV
hassl-3107	41	36	aggressive	aggressive	ADJ
hassl-3107	41	37	.	.	PUNCT
hassl-3107	42	1	the	the	DET
hassl-3107	42	2	conglomerates	conglomerate	NOUN
hassl-3107	42	3	that	that	PRON
hassl-3107	42	4	have	have	AUX
hassl-3107	42	5	emerged	emerge	VERB
hassl-3107	42	6	so	so	ADV
hassl-3107	42	7	far	far	ADV
hassl-3107	42	8	have	have	AUX
hassl-3107	42	9	generated	generate	VERB
hassl-3107	42	10	polemics	polemic	NOUN
hassl-3107	42	11	in	in	ADP
hassl-3107	42	12	a	a	DET
hassl-3107	42	13	society	society	NOUN
hassl-3107	42	14	where	where	SCONJ
hassl-3107	42	15	conglomerates	conglomerate	NOUN
hassl-3107	42	16	continue	continue	VERB
hassl-3107	42	17	to	to	PART
hassl-3107	42	18	try	try	VERB
hassl-3107	42	19	to	to	PART
hassl-3107	42	20	increase	increase	VERB
hassl-3107	42	21	personal	personal	ADJ
hassl-3107	42	22	wealth	wealth	NOUN
hassl-3107	42	23	.	.	PUNCT
hassl-3107	43	1	companies	company	NOUN
hassl-3107	43	2	with	with	ADP
hassl-3107	43	3	high	high	ADJ
hassl-3107	43	4	foreign	foreign	ADJ
hassl-3107	43	5	ownership	ownership	NOUN
hassl-3107	43	6	are	be	AUX
hassl-3107	43	7	thought	think	VERB
hassl-3107	43	8	to	to	PART
hassl-3107	43	9	have	have	VERB
hassl-3107	43	10	a	a	DET
hassl-3107	43	11	lower	low	ADJ
hassl-3107	43	12	sense	sense	NOUN
hassl-3107	43	13	of	of	ADP
hassl-3107	43	14	nationalism	nationalism	NOUN
hassl-3107	43	15	,	,	PUNCT
hassl-3107	43	16	especially	especially	ADV
hassl-3107	43	17	in	in	ADP
hassl-3107	43	18	corporate	corporate	ADJ
hassl-3107	43	19	tax	tax	NOUN
hassl-3107	43	20	compliance	compliance	NOUN
hassl-3107	43	21	,	,	PUNCT
hassl-3107	43	22	thus	thus	ADV
hassl-3107	43	23	encouraging	encourage	VERB
hassl-3107	43	24	companies	company	NOUN
hassl-3107	43	25	to	to	PART
hassl-3107	43	26	take	take	VERB
hassl-3107	43	27	tax	tax	NOUN
hassl-3107	43	28	policies	policy	NOUN
hassl-3107	43	29	that	that	PRON
hassl-3107	43	30	are	be	AUX
hassl-3107	43	31	more	more	ADV
hassl-3107	43	32	profitable	profitable	ADJ
hassl-3107	43	33	for	for	ADP
hassl-3107	43	34	the	the	DET
hassl-3107	43	35	company	company	NOUN
hassl-3107	43	36	and	and	CCONJ
hassl-3107	43	37	the	the	DET
hassl-3107	43	38	owner	owner	NOUN
hassl-3107	43	39	.	.	PUNCT
hassl-3107	44	1	widawati	widawati	PROPN
hassl-3107	44	2	and	and	CCONJ
hassl-3107	44	3	wahidawati	wahidawati	PROPN
hassl-3107	44	4	(	(	PUNCT
hassl-3107	44	5	2019	2019	NUM
hassl-3107	44	6	)	)	PUNCT
hassl-3107	44	7	;	;	PUNCT
hassl-3107	44	8	yulistia	yulistia	NOUN
hassl-3107	44	9	,	,	PUNCT
hassl-3107	44	10	minovia	minovia	PROPN
hassl-3107	44	11	,	,	PUNCT
hassl-3107	44	12	and	and	CCONJ
hassl-3107	44	13	andison	andison	NOUN
hassl-3107	44	14	(	(	PUNCT
hassl-3107	44	15	2020	2020	NUM
hassl-3107	44	16	)	)	PUNCT
hassl-3107	44	17	found	find	VERB
hassl-3107	44	18	a	a	DET
hassl-3107	44	19	positive	positive	ADJ
hassl-3107	44	20	effect	effect	NOUN
hassl-3107	44	21	of	of	ADP
hassl-3107	44	22	foreign	foreign	ADJ
hassl-3107	44	23	ownership	ownership	NOUN
hassl-3107	44	24	on	on	ADP
hassl-3107	44	25	corporate	corporate	ADJ
hassl-3107	44	26	tax	tax	NOUN
hassl-3107	44	27	policy	policy	NOUN
hassl-3107	44	28	in	in	ADP
hassl-3107	44	29	the	the	DET
hassl-3107	44	30	form	form	NOUN
hassl-3107	44	31	of	of	ADP
hassl-3107	44	32	tax	tax	NOUN
hassl-3107	44	33	avoidance	avoidance	NOUN
hassl-3107	44	34	,	,	PUNCT
hassl-3107	44	35	although	although	SCONJ
hassl-3107	44	36	the	the	DET
hassl-3107	44	37	opposite	opposite	ADJ
hassl-3107	44	38	results	result	NOUN
hassl-3107	44	39	were	be	AUX
hassl-3107	44	40	found	find	VERB
hassl-3107	44	41	by	by	ADP
hassl-3107	44	42	nainggolan	nainggolan	PROPN
hassl-3107	44	43	and	and	CCONJ
hassl-3107	44	44	sari	sari	ADJ
hassl-3107	44	45	(	(	PUNCT
hassl-3107	44	46	2019	2019	NUM
hassl-3107	44	47	)	)	PUNCT
hassl-3107	44	48	.	.	PUNCT
hassl-3107	45	1	onu	onu	PROPN
hassl-3107	45	2	et	et	PROPN
hassl-3107	45	3	al	al	PROPN
hassl-3107	45	4	.	.	PROPN
hassl-3107	46	1	(	(	PUNCT
hassl-3107	46	2	2019	2019	NUM
hassl-3107	46	3	)	)	PUNCT
hassl-3107	46	4	examine	examine	VERB
hassl-3107	46	5	the	the	DET
hassl-3107	46	6	owners	owner	NOUN
hassl-3107	46	7	of	of	ADP
hassl-3107	46	8	small	small	ADJ
hassl-3107	46	9	business	business	NOUN
hassl-3107	46	10	behavioural	behavioural	ADJ
hassl-3107	46	11	factors	factor	NOUN
hassl-3107	46	12	that	that	PRON
hassl-3107	46	13	encourage	encourage	VERB
hassl-3107	46	14	tax	tax	NOUN
hassl-3107	46	15	non	non	NOUN
hassl-3107	46	16	-	-	NOUN
hassl-3107	46	17	compliance	compliance	NOUN
hassl-3107	46	18	by	by	ADP
hassl-3107	46	19	using	use	VERB
hassl-3107	46	20	primary	primary	ADJ
hassl-3107	46	21	data	datum	NOUN
hassl-3107	46	22	.	.	PUNCT
hassl-3107	47	1	on	on	ADP
hassl-3107	47	2	the	the	DET
hassl-3107	47	3	contrary	contrary	NOUN
hassl-3107	47	4	,	,	PUNCT
hassl-3107	47	5	this	this	DET
hassl-3107	47	6	study	study	NOUN
hassl-3107	47	7	wants	want	VERB
hassl-3107	47	8	to	to	PART
hassl-3107	47	9	find	find	VERB
hassl-3107	47	10	out	out	ADP
hassl-3107	47	11	how	how	SCONJ
hassl-3107	47	12	the	the	DET
hassl-3107	47	13	company	company	NOUN
hassl-3107	47	14	's	's	PART
hassl-3107	47	15	ownership	ownership	NOUN
hassl-3107	47	16	structure	structure	NOUN
hassl-3107	47	17	in	in	ADP
hassl-3107	47	18	the	the	DET
hassl-3107	47	19	manufacturing	manufacturing	NOUN
hassl-3107	47	20	sector	sector	NOUN
hassl-3107	47	21	in	in	ADP
hassl-3107	47	22	indonesia	indonesia	PROPN
hassl-3107	47	23	has	have	VERB
hassl-3107	47	24	an	an	DET
hassl-3107	47	25	impact	impact	NOUN
hassl-3107	47	26	on	on	ADP
hassl-3107	47	27	the	the	DET
hassl-3107	47	28	company	company	NOUN
hassl-3107	47	29	's	's	PART
hassl-3107	47	30	tax	tax	NOUN
hassl-3107	47	31	policy	policy	NOUN
hassl-3107	47	32	by	by	ADP
hassl-3107	47	33	using	use	VERB
hassl-3107	47	34	secondary	secondary	ADJ
hassl-3107	47	35	data	datum	NOUN
hassl-3107	47	36	.	.	PUNCT
hassl-3107	48	1	manufacturing	manufacturing	NOUN
hassl-3107	48	2	companies	company	NOUN
hassl-3107	48	3	are	be	AUX
hassl-3107	48	4	a	a	DET
hassl-3107	48	5	sector	sector	NOUN
hassl-3107	48	6	that	that	PRON
hassl-3107	48	7	supports	support	VERB
hassl-3107	48	8	indonesia	indonesia	PROPN
hassl-3107	48	9	's	's	PART
hassl-3107	48	10	economic	economic	ADJ
hassl-3107	48	11	growth	growth	NOUN
hassl-3107	48	12	target	target	NOUN
hassl-3107	48	13	of	of	ADP
hassl-3107	48	14	6	6	NUM
hassl-3107	48	15	%	%	NOUN
hassl-3107	48	16	(	(	PUNCT
hassl-3107	48	17	budiono	budiono	PROPN
hassl-3107	48	18	,	,	PUNCT
hassl-3107	48	19	nurcahyo	nurcahyo	PROPN
hassl-3107	48	20	,	,	PUNCT
hassl-3107	48	21	&	&	CCONJ
hassl-3107	48	22	habiburrahman	habiburrahman	NOUN
hassl-3107	48	23	,	,	PUNCT
hassl-3107	48	24	2021	2021	NUM
hassl-3107	48	25	)	)	PUNCT
hassl-3107	49	1	so	so	ADV
hassl-3107	49	2	it	it	PRON
hassl-3107	49	3	is	be	AUX
hassl-3107	49	4	a	a	DET
hassl-3107	49	5	representative	representative	ADJ
hassl-3107	49	6	sector	sector	NOUN
hassl-3107	49	7	in	in	ADP
hassl-3107	49	8	describing	describe	VERB
hassl-3107	49	9	contributions	contribution	NOUN
hassl-3107	49	10	nor	nor	CCONJ
hassl-3107	49	11	reductions	reduction	NOUN
hassl-3107	49	12	in	in	ADP
hassl-3107	49	13	state	state	NOUN
hassl-3107	49	14	tax	tax	NOUN
hassl-3107	49	15	revenues	revenue	NOUN
hassl-3107	49	16	.	.	PUNCT
hassl-3107	50	1	tax	tax	NOUN
hassl-3107	50	2	policy	policy	NOUN
hassl-3107	50	3	as	as	ADP
hassl-3107	50	4	a	a	DET
hassl-3107	50	5	reflection	reflection	NOUN
hassl-3107	50	6	of	of	ADP
hassl-3107	50	7	corporate	corporate	ADJ
hassl-3107	50	8	tax	tax	NOUN
hassl-3107	50	9	compliance	compliance	NOUN
hassl-3107	50	10	to	to	ADP
hassl-3107	50	11	the	the	DET
hassl-3107	50	12	government	government	NOUN
hassl-3107	50	13	as	as	ADP
hassl-3107	50	14	an	an	DET
hassl-3107	50	15	important	important	ADJ
hassl-3107	50	16	role	role	NOUN
hassl-3107	50	17	stakeholder	stakeholder	NOUN
hassl-3107	50	18	,	,	PUNCT
hassl-3107	50	19	both	both	CCONJ
hassl-3107	50	20	in	in	ADP
hassl-3107	50	21	terms	term	NOUN
hassl-3107	50	22	of	of	ADP
hassl-3107	50	23	legislation	legislation	NOUN
hassl-3107	50	24	and	and	CCONJ
hassl-3107	50	25	the	the	DET
hassl-3107	50	26	right	right	NOUN
hassl-3107	50	27	to	to	PART
hassl-3107	50	28	collect	collect	VERB
hassl-3107	50	29	taxes	taxis	NOUN
hassl-3107	50	30	is	be	AUX
hassl-3107	50	31	an	an	DET
hassl-3107	50	32	important	important	ADJ
hassl-3107	50	33	goal	goal	NOUN
hassl-3107	50	34	in	in	ADP
hassl-3107	50	35	this	this	DET
hassl-3107	50	36	study	study	NOUN
hassl-3107	50	37	.	.	PUNCT
hassl-3107	51	1	humanities	humanity	NOUN
hassl-3107	51	2	and	and	CCONJ
hassl-3107	51	3	social	social	ADJ
hassl-3107	51	4	sciences	science	NOUN
hassl-3107	51	5	letters	letter	NOUN
hassl-3107	51	6	,	,	PUNCT
hassl-3107	51	7	2022	2022	NUM
hassl-3107	51	8	,	,	PUNCT
hassl-3107	51	9	10(4	10(4	NUM
hassl-3107	51	10	):	):	PUNCT
hassl-3107	51	11	428	428	NUM
hassl-3107	51	12	-	-	SYM
hassl-3107	51	13	439	439	NUM
hassl-3107	51	14	430	430	NUM
hassl-3107	51	15	©	©	PROPN
hassl-3107	51	16	2022	2022	NUM
hassl-3107	51	17	conscientia	conscientia	PROPN
hassl-3107	51	18	beam	beam	PROPN
hassl-3107	51	19	.	.	PUNCT
hassl-3107	52	1	all	all	DET
hassl-3107	52	2	rights	right	NOUN
hassl-3107	52	3	reserved	reserve	VERB
hassl-3107	52	4	.	.	PUNCT
hassl-3107	53	1	2	2	X
hassl-3107	53	2	.	.	X
hassl-3107	53	3	theory	theory	NOUN
hassl-3107	53	4	and	and	CCONJ
hassl-3107	53	5	hypotheses	hypothesis	NOUN
hassl-3107	53	6	2.1	2.1	NUM
hassl-3107	53	7	.	.	PUNCT
hassl-3107	54	1	stakeholders	stakeholder	NOUN
hassl-3107	54	2	theory	theory	NOUN
hassl-3107	54	3	stakeholder	stakeholder	NOUN
hassl-3107	54	4	theory	theory	NOUN
hassl-3107	54	5	was	be	AUX
hassl-3107	54	6	first	first	ADV
hassl-3107	54	7	introduced	introduce	VERB
hassl-3107	54	8	by	by	ADP
hassl-3107	54	9	freeman	freeman	PROPN
hassl-3107	54	10	(	(	PUNCT
hassl-3107	54	11	1984	1984	NUM
hassl-3107	54	12	)	)	PUNCT
hassl-3107	54	13	where	where	SCONJ
hassl-3107	54	14	this	this	DET
hassl-3107	54	15	theory	theory	NOUN
hassl-3107	54	16	explains	explain	VERB
hassl-3107	54	17	stakeholders	stakeholder	NOUN
hassl-3107	54	18	for	for	ADP
hassl-3107	54	19	every	every	DET
hassl-3107	54	20	action	action	NOUN
hassl-3107	54	21	of	of	ADP
hassl-3107	54	22	management	management	NOUN
hassl-3107	54	23	.	.	PUNCT
hassl-3107	55	1	the	the	DET
hassl-3107	55	2	problem	problem	NOUN
hassl-3107	55	3	of	of	ADP
hassl-3107	55	4	value	value	NOUN
hassl-3107	55	5	creation	creation	NOUN
hassl-3107	55	6	,	,	PUNCT
hassl-3107	55	7	the	the	DET
hassl-3107	55	8	ethical	ethical	ADJ
hassl-3107	55	9	problem	problem	NOUN
hassl-3107	55	10	of	of	ADP
hassl-3107	55	11	capitalism	capitalism	NOUN
hassl-3107	55	12	,	,	PUNCT
hassl-3107	55	13	and	and	CCONJ
hassl-3107	55	14	the	the	DET
hassl-3107	55	15	problem	problem	NOUN
hassl-3107	55	16	of	of	ADP
hassl-3107	55	17	managerial	managerial	ADJ
hassl-3107	55	18	mindset	mindset	NOUN
hassl-3107	55	19	are	be	AUX
hassl-3107	55	20	discussed	discuss	VERB
hassl-3107	55	21	in	in	ADP
hassl-3107	55	22	this	this	DET
hassl-3107	55	23	theory	theory	NOUN
hassl-3107	55	24	.	.	PUNCT
hassl-3107	56	1	stakeholder	stakeholder	NOUN
hassl-3107	56	2	theory	theory	NOUN
hassl-3107	56	3	explains	explain	VERB
hassl-3107	56	4	that	that	SCONJ
hassl-3107	56	5	there	there	PRON
hassl-3107	56	6	is	be	VERB
hassl-3107	56	7	a	a	DET
hassl-3107	56	8	relationship	relationship	NOUN
hassl-3107	56	9	between	between	ADP
hassl-3107	56	10	businesses	business	NOUN
hassl-3107	56	11	and	and	CCONJ
hassl-3107	56	12	individuals	individual	NOUN
hassl-3107	56	13	in	in	ADP
hassl-3107	56	14	influencing	influence	VERB
hassl-3107	56	15	or	or	CCONJ
hassl-3107	56	16	being	be	AUX
hassl-3107	56	17	influenced	influence	VERB
hassl-3107	56	18	,	,	PUNCT
hassl-3107	56	19	so	so	CCONJ
hassl-3107	56	20	problems	problem	NOUN
hassl-3107	56	21	often	often	ADV
hassl-3107	56	22	arise	arise	VERB
hassl-3107	56	23	that	that	PRON
hassl-3107	56	24	need	need	VERB
hassl-3107	56	25	to	to	PART
hassl-3107	56	26	be	be	AUX
hassl-3107	56	27	solved	solve	VERB
hassl-3107	56	28	.	.	PUNCT
hassl-3107	57	1	stakeholders	stakeholder	NOUN
hassl-3107	57	2	can	can	AUX
hassl-3107	57	3	control	control	VERB
hassl-3107	57	4	or	or	CCONJ
hassl-3107	57	5	influence	influence	VERB
hassl-3107	57	6	the	the	DET
hassl-3107	57	7	resources	resource	NOUN
hassl-3107	57	8	owned	own	VERB
hassl-3107	57	9	by	by	ADP
hassl-3107	57	10	the	the	DET
hassl-3107	57	11	company	company	NOUN
hassl-3107	57	12	.	.	PUNCT
hassl-3107	58	1	therefore	therefore	ADV
hassl-3107	58	2	,	,	PUNCT
hassl-3107	58	3	stakeholders	stakeholder	NOUN
hassl-3107	58	4	’	'	PUNCT
hassl-3107	58	5	power	power	NOUN
hassl-3107	58	6	is	be	AUX
hassl-3107	58	7	determined	determine	VERB
hassl-3107	58	8	by	by	ADP
hassl-3107	58	9	the	the	DET
hassl-3107	58	10	share	share	NOUN
hassl-3107	58	11	of	of	ADP
hassl-3107	58	12	the	the	DET
hassl-3107	58	13	stakeholders	stakeholder	NOUN
hassl-3107	58	14	in	in	ADP
hassl-3107	58	15	controlling	control	VERB
hassl-3107	58	16	the	the	DET
hassl-3107	58	17	company	company	NOUN
hassl-3107	58	18	or	or	CCONJ
hassl-3107	58	19	in	in	ADP
hassl-3107	58	20	making	make	VERB
hassl-3107	58	21	management	management	NOUN
hassl-3107	58	22	decisions	decision	NOUN
hassl-3107	58	23	.	.	PUNCT
hassl-3107	59	1	although	although	SCONJ
hassl-3107	59	2	the	the	DET
hassl-3107	59	3	share	share	NOUN
hassl-3107	59	4	of	of	ADP
hassl-3107	59	5	ownership	ownership	NOUN
hassl-3107	59	6	is	be	AUX
hassl-3107	59	7	generally	generally	ADV
hassl-3107	59	8	an	an	DET
hassl-3107	59	9	indicator	indicator	NOUN
hassl-3107	59	10	of	of	ADP
hassl-3107	59	11	stakeholders	stakeholder	NOUN
hassl-3107	59	12	’	'	PUNCT
hassl-3107	59	13	power	power	NOUN
hassl-3107	59	14	,	,	PUNCT
hassl-3107	59	15	other	other	ADJ
hassl-3107	59	16	things	thing	NOUN
hassl-3107	59	17	can	can	AUX
hassl-3107	59	18	be	be	AUX
hassl-3107	59	19	a	a	DET
hassl-3107	59	20	strong	strong	ADJ
hassl-3107	59	21	point	point	NOUN
hassl-3107	59	22	in	in	ADP
hassl-3107	59	23	controlling	control	VERB
hassl-3107	59	24	the	the	DET
hassl-3107	59	25	company	company	NOUN
hassl-3107	59	26	.	.	PUNCT
hassl-3107	60	1	institutional	institutional	ADJ
hassl-3107	60	2	,	,	PUNCT
hassl-3107	60	3	managerial	managerial	ADJ
hassl-3107	60	4	,	,	PUNCT
hassl-3107	60	5	and	and	CCONJ
hassl-3107	60	6	foreign	foreign	ADJ
hassl-3107	60	7	ownership	ownership	NOUN
hassl-3107	60	8	are	be	AUX
hassl-3107	60	9	the	the	DET
hassl-3107	60	10	share	share	NOUN
hassl-3107	60	11	of	of	ADP
hassl-3107	60	12	company	company	NOUN
hassl-3107	60	13	ownership	ownership	NOUN
hassl-3107	60	14	of	of	ADP
hassl-3107	60	15	the	the	DET
hassl-3107	60	16	three	three	NUM
hassl-3107	60	17	types	type	NOUN
hassl-3107	60	18	of	of	ADP
hassl-3107	60	19	ownership	ownership	NOUN
hassl-3107	60	20	indicators	indicator	NOUN
hassl-3107	60	21	.	.	PUNCT
hassl-3107	61	1	in	in	ADP
hassl-3107	61	2	line	line	NOUN
hassl-3107	61	3	with	with	ADP
hassl-3107	61	4	the	the	DET
hassl-3107	61	5	theory	theory	NOUN
hassl-3107	61	6	of	of	ADP
hassl-3107	61	7	business	business	NOUN
hassl-3107	61	8	continuity	continuity	NOUN
hassl-3107	61	9	,	,	PUNCT
hassl-3107	61	10	the	the	DET
hassl-3107	61	11	company	company	NOUN
hassl-3107	61	12	certainly	certainly	ADV
hassl-3107	61	13	has	have	VERB
hassl-3107	61	14	a	a	DET
hassl-3107	61	15	vision	vision	NOUN
hassl-3107	61	16	and	and	CCONJ
hassl-3107	61	17	mission	mission	NOUN
hassl-3107	61	18	of	of	ADP
hassl-3107	61	19	having	have	VERB
hassl-3107	61	20	a	a	DET
hassl-3107	61	21	longer	long	ADJ
hassl-3107	61	22	operation	operation	NOUN
hassl-3107	61	23	,	,	PUNCT
hassl-3107	61	24	both	both	CCONJ
hassl-3107	61	25	from	from	ADP
hassl-3107	61	26	business	business	NOUN
hassl-3107	61	27	activities	activity	NOUN
hassl-3107	61	28	carried	carry	VERB
hassl-3107	61	29	out	out	ADP
hassl-3107	61	30	alone	alone	ADV
hassl-3107	61	31	and	and	CCONJ
hassl-3107	61	32	from	from	ADP
hassl-3107	61	33	investments	investment	NOUN
hassl-3107	61	34	in	in	ADP
hassl-3107	61	35	other	other	ADJ
hassl-3107	61	36	companies	company	NOUN
hassl-3107	61	37	.	.	PUNCT
hassl-3107	62	1	a	a	DET
hassl-3107	62	2	high	high	ADJ
hassl-3107	62	3	return	return	NOUN
hassl-3107	62	4	is	be	AUX
hassl-3107	62	5	an	an	DET
hassl-3107	62	6	indicator	indicator	NOUN
hassl-3107	62	7	of	of	ADP
hassl-3107	62	8	investment	investment	NOUN
hassl-3107	62	9	success	success	NOUN
hassl-3107	62	10	so	so	SCONJ
hassl-3107	62	11	that	that	SCONJ
hassl-3107	62	12	shareholders	shareholder	NOUN
hassl-3107	62	13	encourage	encourage	VERB
hassl-3107	62	14	companies	company	NOUN
hassl-3107	62	15	to	to	PART
hassl-3107	62	16	have	have	VERB
hassl-3107	62	17	high	high	ADJ
hassl-3107	62	18	profits	profit	NOUN
hassl-3107	62	19	with	with	ADP
hassl-3107	62	20	the	the	DET
hassl-3107	62	21	policies	policy	NOUN
hassl-3107	62	22	taken	take	VERB
hassl-3107	62	23	,	,	PUNCT
hassl-3107	62	24	one	one	NUM
hassl-3107	62	25	of	of	ADP
hassl-3107	62	26	which	which	PRON
hassl-3107	62	27	is	be	AUX
hassl-3107	62	28	minimizing	minimize	VERB
hassl-3107	62	29	the	the	DET
hassl-3107	62	30	tax	tax	NOUN
hassl-3107	62	31	burden	burden	NOUN
hassl-3107	62	32	or	or	CCONJ
hassl-3107	62	33	complying	comply	VERB
hassl-3107	62	34	with	with	ADP
hassl-3107	62	35	tax	tax	NOUN
hassl-3107	62	36	provisions	provision	NOUN
hassl-3107	62	37	to	to	PART
hassl-3107	62	38	avoid	avoid	VERB
hassl-3107	62	39	the	the	DET
hassl-3107	62	40	burden	burden	NOUN
hassl-3107	62	41	of	of	ADP
hassl-3107	62	42	tax	tax	NOUN
hassl-3107	62	43	penalties	penalty	NOUN
hassl-3107	62	44	that	that	PRON
hassl-3107	62	45	harm	harm	VERB
hassl-3107	62	46	the	the	DET
hassl-3107	62	47	company	company	NOUN
hassl-3107	62	48	.	.	PUNCT
hassl-3107	63	1	freeman	freeman	PROPN
hassl-3107	63	2	,	,	PUNCT
hassl-3107	63	3	harrison	harrison	PROPN
hassl-3107	63	4	,	,	PUNCT
hassl-3107	63	5	wicks	wick	NOUN
hassl-3107	63	6	,	,	PUNCT
hassl-3107	63	7	parmar	parmar	PROPN
hassl-3107	63	8	,	,	PUNCT
hassl-3107	63	9	and	and	CCONJ
hassl-3107	63	10	de	de	PROPN
hassl-3107	63	11	coll	coll	PROPN
hassl-3107	63	12	(	(	PUNCT
hassl-3107	63	13	2012	2012	NUM
hassl-3107	63	14	)	)	PUNCT
hassl-3107	63	15	discuss	discuss	VERB
hassl-3107	63	16	how	how	SCONJ
hassl-3107	63	17	the	the	DET
hassl-3107	63	18	limitations	limitation	NOUN
hassl-3107	63	19	of	of	ADP
hassl-3107	63	20	the	the	DET
hassl-3107	63	21	use	use	NOUN
hassl-3107	63	22	of	of	ADP
hassl-3107	63	23	stakeholder	stakeholder	NOUN
hassl-3107	63	24	theory	theory	NOUN
hassl-3107	63	25	are	be	AUX
hassl-3107	63	26	mainly	mainly	ADV
hassl-3107	63	27	related	relate	VERB
hassl-3107	63	28	to	to	ADP
hassl-3107	63	29	the	the	DET
hassl-3107	63	30	study	study	NOUN
hassl-3107	63	31	of	of	ADP
hassl-3107	63	32	ownership	ownership	NOUN
hassl-3107	63	33	structure	structure	NOUN
hassl-3107	63	34	and	and	CCONJ
hassl-3107	63	35	its	its	PRON
hassl-3107	63	36	effect	effect	NOUN
hassl-3107	63	37	on	on	ADP
hassl-3107	63	38	the	the	DET
hassl-3107	63	39	tax	tax	NOUN
hassl-3107	63	40	policy	policy	NOUN
hassl-3107	63	41	of	of	ADP
hassl-3107	63	42	the	the	DET
hassl-3107	63	43	managers	manager	NOUN
hassl-3107	63	44	.	.	PUNCT
hassl-3107	64	1	the	the	DET
hassl-3107	64	2	study	study	NOUN
hassl-3107	64	3	claims	claim	VERB
hassl-3107	64	4	that	that	SCONJ
hassl-3107	64	5	the	the	DET
hassl-3107	64	6	manager	manager	NOUN
hassl-3107	64	7	's	's	PART
hassl-3107	64	8	opportunistic	opportunistic	ADJ
hassl-3107	64	9	behavior	behavior	NOUN
hassl-3107	64	10	is	be	AUX
hassl-3107	64	11	only	only	ADV
hassl-3107	64	12	addressed	address	VERB
hassl-3107	64	13	and	and	CCONJ
hassl-3107	64	14	can	can	AUX
hassl-3107	64	15	be	be	AUX
hassl-3107	64	16	explained	explain	VERB
hassl-3107	64	17	more	more	ADV
hassl-3107	64	18	in	in	ADP
hassl-3107	64	19	the	the	DET
hassl-3107	64	20	shareholder	shareholder	NOUN
hassl-3107	64	21	interest	interest	NOUN
hassl-3107	64	22	.	.	PUNCT
hassl-3107	65	1	it	it	PRON
hassl-3107	65	2	emphasizes	emphasize	VERB
hassl-3107	65	3	that	that	SCONJ
hassl-3107	65	4	stakeholder	stakeholder	NOUN
hassl-3107	65	5	theory	theory	NOUN
hassl-3107	65	6	creates	create	VERB
hassl-3107	65	7	more	more	ADJ
hassl-3107	65	8	accountability	accountability	NOUN
hassl-3107	65	9	from	from	ADP
hassl-3107	65	10	managers	manager	NOUN
hassl-3107	65	11	who	who	PRON
hassl-3107	65	12	have	have	VERB
hassl-3107	65	13	more	more	ADJ
hassl-3107	65	14	obligations	obligation	NOUN
hassl-3107	65	15	and	and	CCONJ
hassl-3107	65	16	duties	duty	NOUN
hassl-3107	65	17	to	to	ADP
hassl-3107	65	18	many	many	ADJ
hassl-3107	65	19	stakeholders	stakeholder	NOUN
hassl-3107	65	20	(	(	PUNCT
hassl-3107	65	21	constituencies	constituency	NOUN
hassl-3107	65	22	)	)	PUNCT
hassl-3107	65	23	.	.	PUNCT
hassl-3107	66	1	this	this	DET
hassl-3107	66	2	study	study	NOUN
hassl-3107	66	3	makes	make	VERB
hassl-3107	66	4	several	several	ADJ
hassl-3107	66	5	recommendations	recommendation	NOUN
hassl-3107	66	6	like	like	ADP
hassl-3107	66	7	tax	tax	NOUN
hassl-3107	66	8	policy	policy	NOUN
hassl-3107	66	9	issues	issue	NOUN
hassl-3107	66	10	should	should	AUX
hassl-3107	66	11	be	be	AUX
hassl-3107	66	12	primarily	primarily	ADV
hassl-3107	66	13	concerned	concerned	ADJ
hassl-3107	66	14	with	with	ADP
hassl-3107	66	15	the	the	DET
hassl-3107	66	16	distribution	distribution	NOUN
hassl-3107	66	17	of	of	ADP
hassl-3107	66	18	financial	financial	ADJ
hassl-3107	66	19	(	(	PUNCT
hassl-3107	66	20	resources	resource	NOUN
hassl-3107	66	21	)	)	PUNCT
hassl-3107	66	22	outputs	output	NOUN
hassl-3107	66	23	,	,	PUNCT
hassl-3107	66	24	managers	manager	NOUN
hassl-3107	66	25	should	should	AUX
hassl-3107	66	26	treat	treat	VERB
hassl-3107	66	27	stakeholders	stakeholder	NOUN
hassl-3107	66	28	equally	equally	ADV
hassl-3107	66	29	,	,	PUNCT
hassl-3107	66	30	changes	change	NOUN
hassl-3107	66	31	should	should	AUX
hassl-3107	66	32	be	be	AUX
hassl-3107	66	33	made	make	VERB
hassl-3107	66	34	in	in	ADP
hassl-3107	66	35	the	the	DET
hassl-3107	66	36	current	current	ADJ
hassl-3107	66	37	law	law	NOUN
hassl-3107	66	38	,	,	PUNCT
hassl-3107	66	39	and	and	CCONJ
hassl-3107	66	40	emphasizes	emphasize	VERB
hassl-3107	66	41	economic	economic	ADJ
hassl-3107	66	42	progress	progress	NOUN
hassl-3107	66	43	and	and	CCONJ
hassl-3107	66	44	a	a	DET
hassl-3107	66	45	comprehensive	comprehensive	ADJ
hassl-3107	66	46	moral	moral	ADJ
hassl-3107	66	47	doctrine	doctrine	NOUN
hassl-3107	66	48	development	development	NOUN
hassl-3107	66	49	(	(	PUNCT
hassl-3107	66	50	freeman	freeman	PROPN
hassl-3107	66	51	et	et	PROPN
hassl-3107	66	52	al	al	PROPN
hassl-3107	66	53	.	.	PROPN
hassl-3107	66	54	,	,	PUNCT
hassl-3107	66	55	2012	2012	NUM
hassl-3107	66	56	)	)	PUNCT
hassl-3107	66	57	.	.	PUNCT
hassl-3107	67	1	2.2	2.2	NUM
hassl-3107	67	2	.	.	PUNCT
hassl-3107	67	3	ownership	ownership	NOUN
hassl-3107	67	4	structure	structure	NOUN
hassl-3107	67	5	and	and	CCONJ
hassl-3107	67	6	corporate	corporate	ADJ
hassl-3107	67	7	tax	tax	NOUN
hassl-3107	67	8	policy	policy	NOUN
hassl-3107	67	9	the	the	DET
hassl-3107	67	10	ownership	ownership	NOUN
hassl-3107	67	11	structure	structure	NOUN
hassl-3107	67	12	is	be	AUX
hassl-3107	67	13	the	the	DET
hassl-3107	67	14	proportion	proportion	NOUN
hassl-3107	67	15	of	of	ADP
hassl-3107	67	16	share	share	NOUN
hassl-3107	67	17	ownership	ownership	NOUN
hassl-3107	67	18	in	in	ADP
hassl-3107	67	19	the	the	DET
hassl-3107	67	20	company	company	NOUN
hassl-3107	67	21	(	(	PUNCT
hassl-3107	67	22	in	in	ADP
hassl-3107	67	23	this	this	DET
hassl-3107	67	24	case	case	NOUN
hassl-3107	67	25	the	the	DET
hassl-3107	67	26	shares	share	NOUN
hassl-3107	67	27	of	of	ADP
hassl-3107	67	28	the	the	DET
hassl-3107	67	29	issuer	issuer	NOUN
hassl-3107	67	30	)	)	PUNCT
hassl-3107	67	31	.	.	PUNCT
hassl-3107	68	1	so	so	ADV
hassl-3107	68	2	institutional	institutional	ADJ
hassl-3107	68	3	ownership	ownership	NOUN
hassl-3107	68	4	is	be	AUX
hassl-3107	68	5	the	the	DET
hassl-3107	68	6	proportion	proportion	NOUN
hassl-3107	68	7	of	of	ADP
hassl-3107	68	8	institutional	institutional	ADJ
hassl-3107	68	9	shares	share	NOUN
hassl-3107	68	10	from	from	ADP
hassl-3107	68	11	the	the	DET
hassl-3107	68	12	equity	equity	NOUN
hassl-3107	68	13	of	of	ADP
hassl-3107	68	14	an	an	DET
hassl-3107	68	15	issuer	issuer	NOUN
hassl-3107	68	16	,	,	PUNCT
hassl-3107	68	17	in	in	ADP
hassl-3107	68	18	both	both	PRON
hassl-3107	68	19	government	government	NOUN
hassl-3107	68	20	and	and	CCONJ
hassl-3107	68	21	private	private	ADJ
hassl-3107	68	22	institutions	institution	NOUN
hassl-3107	68	23	(	(	PUNCT
hassl-3107	68	24	oktaviana	oktaviana	PROPN
hassl-3107	68	25	&	&	CCONJ
hassl-3107	68	26	wahidahwati	wahidahwati	PROPN
hassl-3107	68	27	,	,	PUNCT
hassl-3107	68	28	2017	2017	NUM
hassl-3107	68	29	)	)	PUNCT
hassl-3107	68	30	.	.	PUNCT
hassl-3107	69	1	managerial	managerial	ADJ
hassl-3107	69	2	ownership	ownership	NOUN
hassl-3107	69	3	is	be	AUX
hassl-3107	69	4	the	the	DET
hassl-3107	69	5	proportion	proportion	NOUN
hassl-3107	69	6	of	of	ADP
hassl-3107	69	7	company	company	NOUN
hassl-3107	69	8	shares	share	NOUN
hassl-3107	69	9	owned	own	VERB
hassl-3107	69	10	by	by	ADP
hassl-3107	69	11	the	the	DET
hassl-3107	69	12	company	company	NOUN
hassl-3107	69	13	's	's	PART
hassl-3107	69	14	internal	internal	ADJ
hassl-3107	69	15	management	management	NOUN
hassl-3107	69	16	(	(	PUNCT
hassl-3107	69	17	pasaribu	pasaribu	PROPN
hassl-3107	69	18	,	,	PUNCT
hassl-3107	69	19	topowijono	topowijono	NOUN
hassl-3107	69	20	,	,	PUNCT
hassl-3107	69	21	&	&	CCONJ
hassl-3107	69	22	sulasmiyati	sulasmiyati	PROPN
hassl-3107	69	23	,	,	PUNCT
hassl-3107	69	24	2016	2016	NUM
hassl-3107	69	25	)	)	PUNCT
hassl-3107	69	26	so	so	SCONJ
hassl-3107	69	27	that	that	SCONJ
hassl-3107	69	28	management	management	NOUN
hassl-3107	69	29	has	have	VERB
hassl-3107	69	30	a	a	DET
hassl-3107	69	31	dual	dual	ADJ
hassl-3107	69	32	function	function	NOUN
hassl-3107	69	33	as	as	ADP
hassl-3107	69	34	a	a	DET
hassl-3107	69	35	principle	principle	NOUN
hassl-3107	69	36	as	as	ADV
hassl-3107	69	37	well	well	ADV
hassl-3107	69	38	as	as	ADP
hassl-3107	69	39	an	an	DET
hassl-3107	69	40	agent	agent	NOUN
hassl-3107	69	41	.	.	PUNCT
hassl-3107	70	1	family	family	NOUN
hassl-3107	70	2	ownership	ownership	NOUN
hassl-3107	70	3	is	be	AUX
hassl-3107	70	4	defined	define	VERB
hassl-3107	70	5	as	as	ADP
hassl-3107	70	6	the	the	DET
hassl-3107	70	7	proportion	proportion	NOUN
hassl-3107	70	8	of	of	ADP
hassl-3107	70	9	share	share	NOUN
hassl-3107	70	10	ownership	ownership	NOUN
hassl-3107	70	11	in	in	ADP
hassl-3107	70	12	an	an	DET
hassl-3107	70	13	issuer	issuer	NOUN
hassl-3107	70	14	by	by	ADP
hassl-3107	70	15	family	family	NOUN
hassl-3107	70	16	members	member	NOUN
hassl-3107	70	17	,	,	PUNCT
hassl-3107	70	18	where	where	SCONJ
hassl-3107	70	19	the	the	DET
hassl-3107	70	20	encouragement	encouragement	NOUN
hassl-3107	70	21	of	of	ADP
hassl-3107	70	22	individuals	individual	NOUN
hassl-3107	70	23	or	or	CCONJ
hassl-3107	70	24	family	family	NOUN
hassl-3107	70	25	groups	group	NOUN
hassl-3107	70	26	is	be	AUX
hassl-3107	70	27	thought	think	VERB
hassl-3107	70	28	to	to	PART
hassl-3107	70	29	have	have	VERB
hassl-3107	70	30	a	a	DET
hassl-3107	70	31	strong	strong	ADJ
hassl-3107	70	32	role	role	NOUN
hassl-3107	70	33	in	in	ADP
hassl-3107	70	34	every	every	DET
hassl-3107	70	35	company	company	NOUN
hassl-3107	70	36	policy	policy	NOUN
hassl-3107	70	37	(	(	PUNCT
hassl-3107	70	38	masripah	masripah	NOUN
hassl-3107	70	39	,	,	PUNCT
hassl-3107	70	40	vera	vera	NOUN
hassl-3107	70	41	,	,	PUNCT
hassl-3107	70	42	&	&	CCONJ
hassl-3107	70	43	debby	debby	PROPN
hassl-3107	70	44	,	,	PUNCT
hassl-3107	70	45	2015	2015	NUM
hassl-3107	70	46	)	)	PUNCT
hassl-3107	70	47	.	.	PUNCT
hassl-3107	71	1	meanwhile	meanwhile	ADV
hassl-3107	71	2	,	,	PUNCT
hassl-3107	71	3	foreign	foreign	ADJ
hassl-3107	71	4	ownership	ownership	NOUN
hassl-3107	71	5	is	be	AUX
hassl-3107	71	6	the	the	DET
hassl-3107	71	7	proportion	proportion	NOUN
hassl-3107	71	8	of	of	ADP
hassl-3107	71	9	share	share	NOUN
hassl-3107	71	10	ownership	ownership	NOUN
hassl-3107	71	11	of	of	ADP
hassl-3107	71	12	an	an	DET
hassl-3107	71	13	issuer	issuer	NOUN
hassl-3107	71	14	owned	own	VERB
hassl-3107	71	15	by	by	ADP
hassl-3107	71	16	foreign	foreign	ADJ
hassl-3107	71	17	citizens	citizen	NOUN
hassl-3107	71	18	or	or	CCONJ
hassl-3107	71	19	foreign	foreign	ADJ
hassl-3107	71	20	institutions	institution	NOUN
hassl-3107	71	21	.	.	PUNCT
hassl-3107	72	1	many	many	ADJ
hassl-3107	72	2	(	(	PUNCT
hassl-3107	72	3	though	though	SCONJ
hassl-3107	72	4	not	not	PART
hassl-3107	72	5	all	all	DET
hassl-3107	72	6	)	)	PUNCT
hassl-3107	72	7	ownership	ownership	NOUN
hassl-3107	72	8	structure	structure	NOUN
hassl-3107	72	9	analyzes	analyze	NOUN
hassl-3107	72	10	are	be	AUX
hassl-3107	72	11	measured	measure	VERB
hassl-3107	72	12	by	by	ADP
hassl-3107	72	13	comparing	compare	VERB
hassl-3107	72	14	the	the	DET
hassl-3107	72	15	number	number	NOUN
hassl-3107	72	16	of	of	ADP
hassl-3107	72	17	shares	share	NOUN
hassl-3107	72	18	of	of	ADP
hassl-3107	72	19	each	each	DET
hassl-3107	72	20	type	type	NOUN
hassl-3107	72	21	of	of	ADP
hassl-3107	72	22	ownership	ownership	NOUN
hassl-3107	72	23	with	with	ADP
hassl-3107	72	24	the	the	DET
hassl-3107	72	25	number	number	NOUN
hassl-3107	72	26	of	of	ADP
hassl-3107	72	27	company	company	NOUN
hassl-3107	72	28	shares	share	NOUN
hassl-3107	72	29	.	.	PUNCT
hassl-3107	73	1	like	like	ADP
hassl-3107	73	2	institutional	institutional	ADJ
hassl-3107	73	3	ownership	ownership	NOUN
hassl-3107	73	4	which	which	PRON
hassl-3107	73	5	is	be	AUX
hassl-3107	73	6	measured	measure	VERB
hassl-3107	73	7	by	by	ADP
hassl-3107	73	8	comparing	compare	VERB
hassl-3107	73	9	the	the	DET
hassl-3107	73	10	number	number	NOUN
hassl-3107	73	11	of	of	ADP
hassl-3107	73	12	shares	share	NOUN
hassl-3107	73	13	owned	own	VERB
hassl-3107	73	14	by	by	ADP
hassl-3107	73	15	the	the	DET
hassl-3107	73	16	institution	institution	NOUN
hassl-3107	73	17	with	with	ADP
hassl-3107	73	18	the	the	DET
hassl-3107	73	19	total	total	ADJ
hassl-3107	73	20	number	number	NOUN
hassl-3107	73	21	of	of	ADP
hassl-3107	73	22	shares	share	NOUN
hassl-3107	73	23	(	(	PUNCT
hassl-3107	73	24	jamei	jamei	PROPN
hassl-3107	73	25	,	,	PUNCT
hassl-3107	73	26	2017	2017	NUM
hassl-3107	73	27	)	)	PUNCT
hassl-3107	73	28	,	,	PUNCT
hassl-3107	73	29	managerial	managerial	ADJ
hassl-3107	73	30	ownership	ownership	NOUN
hassl-3107	73	31	is	be	AUX
hassl-3107	73	32	measured	measure	VERB
hassl-3107	73	33	by	by	ADP
hassl-3107	73	34	comparing	compare	VERB
hassl-3107	73	35	the	the	DET
hassl-3107	73	36	number	number	NOUN
hassl-3107	73	37	of	of	ADP
hassl-3107	73	38	shares	share	NOUN
hassl-3107	73	39	owned	own	VERB
hassl-3107	73	40	by	by	ADP
hassl-3107	73	41	managers	manager	NOUN
hassl-3107	73	42	with	with	ADP
hassl-3107	73	43	the	the	DET
hassl-3107	73	44	total	total	ADJ
hassl-3107	73	45	number	number	NOUN
hassl-3107	73	46	of	of	ADP
hassl-3107	73	47	shares	share	NOUN
hassl-3107	73	48	(	(	PUNCT
hassl-3107	73	49	yetri	yetri	PROPN
hassl-3107	73	50	et	et	PROPN
hassl-3107	73	51	al	al	PROPN
hassl-3107	73	52	.	.	PROPN
hassl-3107	73	53	,	,	PUNCT
hassl-3107	73	54	2020	2020	NUM
hassl-3107	73	55	)	)	PUNCT
hassl-3107	73	56	.	.	PUNCT
hassl-3107	74	1	while	while	SCONJ
hassl-3107	74	2	family	family	NOUN
hassl-3107	74	3	ownership	ownership	NOUN
hassl-3107	74	4	is	be	AUX
hassl-3107	74	5	measured	measure	VERB
hassl-3107	74	6	by	by	ADP
hassl-3107	74	7	comparing	compare	VERB
hassl-3107	74	8	the	the	DET
hassl-3107	74	9	number	number	NOUN
hassl-3107	74	10	of	of	ADP
hassl-3107	74	11	shares	share	NOUN
hassl-3107	74	12	owned	own	VERB
hassl-3107	74	13	by	by	ADP
hassl-3107	74	14	the	the	DET
hassl-3107	74	15	family	family	NOUN
hassl-3107	74	16	with	with	ADP
hassl-3107	74	17	the	the	DET
hassl-3107	74	18	total	total	ADJ
hassl-3107	74	19	number	number	NOUN
hassl-3107	74	20	of	of	ADP
hassl-3107	74	21	shares	share	NOUN
hassl-3107	74	22	(	(	PUNCT
hassl-3107	74	23	widuri	widuri	NOUN
hassl-3107	74	24	,	,	PUNCT
hassl-3107	74	25	anugrah	anugrah	PROPN
hassl-3107	74	26	,	,	PUNCT
hassl-3107	74	27	yumico	yumico	NOUN
hassl-3107	74	28	,	,	PUNCT
hassl-3107	74	29	&	&	CCONJ
hassl-3107	74	30	laurentia	laurentia	PROPN
hassl-3107	74	31	,	,	PUNCT
hassl-3107	74	32	2019	2019	NUM
hassl-3107	74	33	)	)	PUNCT
hassl-3107	74	34	,	,	PUNCT
hassl-3107	74	35	foreign	foreign	ADJ
hassl-3107	74	36	ownership	ownership	NOUN
hassl-3107	74	37	is	be	AUX
hassl-3107	74	38	measured	measure	VERB
hassl-3107	74	39	by	by	ADP
hassl-3107	74	40	comparing	compare	VERB
hassl-3107	74	41	the	the	DET
hassl-3107	74	42	number	number	NOUN
hassl-3107	74	43	of	of	ADP
hassl-3107	74	44	shares	share	NOUN
hassl-3107	74	45	owned	own	VERB
hassl-3107	74	46	by	by	ADP
hassl-3107	74	47	foreigners	foreigner	NOUN
hassl-3107	74	48	and	and	CCONJ
hassl-3107	74	49	foreign	foreign	ADJ
hassl-3107	74	50	institutions	institution	NOUN
hassl-3107	74	51	with	with	ADP
hassl-3107	74	52	the	the	DET
hassl-3107	74	53	total	total	ADJ
hassl-3107	74	54	number	number	NOUN
hassl-3107	74	55	of	of	ADP
hassl-3107	74	56	shares	share	NOUN
hassl-3107	74	57	(	(	PUNCT
hassl-3107	74	58	idzni	idzni	PROPN
hassl-3107	74	59	&	&	CCONJ
hassl-3107	74	60	purwanto	purwanto	NOUN
hassl-3107	74	61	,	,	PUNCT
hassl-3107	74	62	2017	2017	NUM
hassl-3107	74	63	)	)	PUNCT
hassl-3107	74	64	.	.	PUNCT
hassl-3107	75	1	corporate	corporate	ADJ
hassl-3107	75	2	tax	tax	NOUN
hassl-3107	75	3	policy	policy	NOUN
hassl-3107	75	4	is	be	AUX
hassl-3107	75	5	any	any	DET
hassl-3107	75	6	decision	decision	NOUN
hassl-3107	75	7	made	make	VERB
hassl-3107	75	8	by	by	ADP
hassl-3107	75	9	management	management	NOUN
hassl-3107	75	10	as	as	ADP
hassl-3107	75	11	a	a	DET
hassl-3107	75	12	company	company	NOUN
hassl-3107	75	13	manager	manager	NOUN
hassl-3107	75	14	concerning	concern	VERB
hassl-3107	75	15	corporate	corporate	ADJ
hassl-3107	75	16	tax	tax	NOUN
hassl-3107	75	17	rights	right	NOUN
hassl-3107	75	18	and	and	CCONJ
hassl-3107	75	19	obligations	obligation	NOUN
hassl-3107	75	20	in	in	ADP
hassl-3107	75	21	the	the	DET
hassl-3107	75	22	form	form	NOUN
hassl-3107	75	23	of	of	ADP
hassl-3107	75	24	tax	tax	NOUN
hassl-3107	75	25	calculation	calculation	NOUN
hassl-3107	75	26	and	and	CCONJ
hassl-3107	75	27	financial	financial	ADJ
hassl-3107	75	28	transactions	transaction	NOUN
hassl-3107	75	29	,	,	PUNCT
hassl-3107	75	30	tax	tax	NOUN
hassl-3107	75	31	payment	payment	NOUN
hassl-3107	75	32	,	,	PUNCT
hassl-3107	75	33	and	and	CCONJ
hassl-3107	75	34	tax	tax	NOUN
hassl-3107	75	35	reporting	reporting	NOUN
hassl-3107	75	36	.	.	PUNCT
hassl-3107	76	1	the	the	DET
hassl-3107	76	2	humanities	humanity	NOUN
hassl-3107	76	3	and	and	CCONJ
hassl-3107	76	4	social	social	ADJ
hassl-3107	76	5	sciences	science	NOUN
hassl-3107	76	6	letters	letter	NOUN
hassl-3107	76	7	,	,	PUNCT
hassl-3107	76	8	2022	2022	NUM
hassl-3107	76	9	,	,	PUNCT
hassl-3107	76	10	10(4	10(4	NUM
hassl-3107	76	11	):	):	PUNCT
hassl-3107	76	12	428	428	NUM
hassl-3107	76	13	-	-	SYM
hassl-3107	76	14	439	439	NUM
hassl-3107	76	15	431	431	NUM
hassl-3107	76	16	©	©	PROPN
hassl-3107	76	17	2022	2022	NUM
hassl-3107	76	18	conscientia	conscientia	PROPN
hassl-3107	76	19	beam	beam	PROPN
hassl-3107	76	20	.	.	PUNCT
hassl-3107	77	1	all	all	DET
hassl-3107	77	2	rights	right	NOUN
hassl-3107	77	3	reserved	reserve	VERB
hassl-3107	77	4	.	.	PUNCT
hassl-3107	78	1	company	company	NOUN
hassl-3107	78	2	policy	policy	NOUN
hassl-3107	78	3	was	be	AUX
hassl-3107	78	4	taken	take	VERB
hassl-3107	78	5	to	to	PART
hassl-3107	78	6	minimize	minimize	VERB
hassl-3107	78	7	the	the	DET
hassl-3107	78	8	company	company	NOUN
hassl-3107	78	9	's	's	PART
hassl-3107	78	10	tax	tax	NOUN
hassl-3107	78	11	burden	burden	NOUN
hassl-3107	78	12	both	both	CCONJ
hassl-3107	78	13	in	in	ADP
hassl-3107	78	14	the	the	DET
hassl-3107	78	15	form	form	NOUN
hassl-3107	78	16	of	of	ADP
hassl-3107	78	17	current	current	ADJ
hassl-3107	78	18	taxes	taxis	NOUN
hassl-3107	78	19	and	and	CCONJ
hassl-3107	78	20	tax	tax	NOUN
hassl-3107	78	21	penalties	penalty	NOUN
hassl-3107	78	22	so	so	SCONJ
hassl-3107	78	23	that	that	SCONJ
hassl-3107	78	24	the	the	DET
hassl-3107	78	25	company	company	NOUN
hassl-3107	78	26	's	's	PART
hassl-3107	78	27	profit	profit	NOUN
hassl-3107	78	28	target	target	NOUN
hassl-3107	78	29	was	be	AUX
hassl-3107	78	30	achieved	achieve	VERB
hassl-3107	78	31	.	.	PUNCT
hassl-3107	79	1	of	of	ADP
hassl-3107	79	2	the	the	DET
hassl-3107	79	3	various	various	ADJ
hassl-3107	79	4	types	type	NOUN
hassl-3107	79	5	of	of	ADP
hassl-3107	79	6	corporate	corporate	ADJ
hassl-3107	79	7	tax	tax	NOUN
hassl-3107	79	8	policies	policy	NOUN
hassl-3107	79	9	,	,	PUNCT
hassl-3107	79	10	the	the	DET
hassl-3107	79	11	only	only	ADJ
hassl-3107	79	12	tax	tax	NOUN
hassl-3107	79	13	calculation	calculation	NOUN
hassl-3107	79	14	is	be	AUX
hassl-3107	79	15	generally	generally	ADV
hassl-3107	79	16	analyzed	analyze	VERB
hassl-3107	79	17	in	in	ADP
hassl-3107	79	18	many	many	ADJ
hassl-3107	79	19	studies	study	NOUN
hassl-3107	79	20	.	.	PUNCT
hassl-3107	80	1	this	this	PRON
hassl-3107	80	2	is	be	AUX
hassl-3107	80	3	because	because	SCONJ
hassl-3107	80	4	information	information	NOUN
hassl-3107	80	5	on	on	ADP
hassl-3107	80	6	tax	tax	NOUN
hassl-3107	80	7	payment	payment	NOUN
hassl-3107	80	8	and	and	CCONJ
hassl-3107	80	9	tax	tax	NOUN
hassl-3107	80	10	reporting	reporting	NOUN
hassl-3107	80	11	is	be	AUX
hassl-3107	80	12	not	not	PART
hassl-3107	80	13	published	publish	VERB
hassl-3107	80	14	about	about	ADP
hassl-3107	80	15	tax	tax	NOUN
hassl-3107	80	16	provisions	provision	NOUN
hassl-3107	80	17	in	in	ADP
hassl-3107	80	18	each	each	DET
hassl-3107	80	19	country	country	NOUN
hassl-3107	80	20	,	,	PUNCT
hassl-3107	80	21	such	such	ADJ
hassl-3107	80	22	as	as	ADP
hassl-3107	80	23	article	article	NOUN
hassl-3107	80	24	34	34	NUM
hassl-3107	80	25	of	of	ADP
hassl-3107	80	26	the	the	DET
hassl-3107	80	27	kup	kup	PROPN
hassl-3107	80	28	law	law	NOUN
hassl-3107	80	29	that	that	PRON
hassl-3107	80	30	applies	apply	VERB
hassl-3107	80	31	in	in	ADP
hassl-3107	80	32	indonesia	indonesia	PROPN
hassl-3107	80	33	.	.	PUNCT
hassl-3107	81	1	various	various	ADJ
hassl-3107	81	2	types	type	NOUN
hassl-3107	81	3	of	of	ADP
hassl-3107	81	4	corporate	corporate	ADJ
hassl-3107	81	5	tax	tax	NOUN
hassl-3107	81	6	policies	policy	NOUN
hassl-3107	81	7	are	be	AUX
hassl-3107	81	8	formulated	formulate	VERB
hassl-3107	81	9	in	in	ADP
hassl-3107	81	10	tax	tax	NOUN
hassl-3107	81	11	planning	planning	NOUN
hassl-3107	81	12	with	with	ADP
hassl-3107	81	13	the	the	DET
hassl-3107	81	14	main	main	ADJ
hassl-3107	81	15	objective	objective	NOUN
hassl-3107	81	16	of	of	ADP
hassl-3107	81	17	minimizing	minimize	VERB
hassl-3107	81	18	the	the	DET
hassl-3107	81	19	company	company	NOUN
hassl-3107	81	20	's	's	PART
hassl-3107	81	21	tax	tax	NOUN
hassl-3107	81	22	burden	burden	NOUN
hassl-3107	81	23	,	,	PUNCT
hassl-3107	81	24	even	even	ADV
hassl-3107	81	25	though	though	SCONJ
hassl-3107	81	26	these	these	DET
hassl-3107	81	27	policies	policy	NOUN
hassl-3107	81	28	do	do	AUX
hassl-3107	81	29	not	not	PART
hassl-3107	81	30	have	have	VERB
hassl-3107	81	31	a	a	DET
hassl-3107	81	32	significant	significant	ADJ
hassl-3107	81	33	effect	effect	NOUN
hassl-3107	81	34	on	on	ADP
hassl-3107	81	35	companies	company	NOUN
hassl-3107	81	36	with	with	ADP
hassl-3107	81	37	final	final	ADJ
hassl-3107	81	38	tax	tax	NOUN
hassl-3107	81	39	rates	rate	NOUN
hassl-3107	81	40	(	(	PUNCT
hassl-3107	81	41	septiawan	septiawan	PROPN
hassl-3107	81	42	&	&	CCONJ
hassl-3107	81	43	harnovinsah	harnovinsah	PROPN
hassl-3107	81	44	,	,	PUNCT
hassl-3107	81	45	2019	2019	NUM
hassl-3107	81	46	)	)	PUNCT
hassl-3107	81	47	.	.	PUNCT
hassl-3107	82	1	the	the	DET
hassl-3107	82	2	literature	literature	NOUN
hassl-3107	82	3	describes	describe	VERB
hassl-3107	82	4	corporate	corporate	ADJ
hassl-3107	82	5	tax	tax	NOUN
hassl-3107	82	6	policies	policy	NOUN
hassl-3107	82	7	with	with	ADP
hassl-3107	82	8	several	several	ADJ
hassl-3107	82	9	types	type	NOUN
hassl-3107	82	10	such	such	ADJ
hassl-3107	82	11	as	as	ADP
hassl-3107	82	12	tax	tax	NOUN
hassl-3107	82	13	planning	planning	NOUN
hassl-3107	82	14	,	,	PUNCT
hassl-3107	82	15	tax	tax	NOUN
hassl-3107	82	16	compliance	compliance	NOUN
hassl-3107	82	17	,	,	PUNCT
hassl-3107	82	18	tax	tax	NOUN
hassl-3107	82	19	avoidance	avoidance	NOUN
hassl-3107	82	20	,	,	PUNCT
hassl-3107	82	21	tax	tax	NOUN
hassl-3107	82	22	aggressiveness	aggressiveness	NOUN
hassl-3107	82	23	to	to	ADP
hassl-3107	82	24	tax	tax	NOUN
hassl-3107	82	25	evasion	evasion	NOUN
hassl-3107	82	26	.	.	PUNCT
hassl-3107	83	1	external	external	ADJ
hassl-3107	83	2	parties	party	NOUN
hassl-3107	83	3	view	view	VERB
hassl-3107	83	4	tax	tax	NOUN
hassl-3107	83	5	avoidance	avoidance	NOUN
hassl-3107	83	6	,	,	PUNCT
hassl-3107	83	7	tax	tax	NOUN
hassl-3107	83	8	aggressiveness	aggressiveness	NOUN
hassl-3107	83	9	,	,	PUNCT
hassl-3107	83	10	and	and	CCONJ
hassl-3107	83	11	tax	tax	NOUN
hassl-3107	83	12	evasion	evasion	NOUN
hassl-3107	83	13	as	as	ADP
hassl-3107	83	14	corporate	corporate	ADJ
hassl-3107	83	15	tax	tax	NOUN
hassl-3107	83	16	policies	policy	NOUN
hassl-3107	83	17	through	through	ADP
hassl-3107	83	18	tax	tax	NOUN
hassl-3107	83	19	planning	planning	NOUN
hassl-3107	83	20	that	that	PRON
hassl-3107	83	21	tend	tend	VERB
hassl-3107	83	22	towards	towards	ADP
hassl-3107	83	23	tax	tax	NOUN
hassl-3107	83	24	non	non	NOUN
hassl-3107	83	25	-	-	NOUN
hassl-3107	83	26	compliance	compliance	NOUN
hassl-3107	83	27	because	because	SCONJ
hassl-3107	83	28	these	these	DET
hassl-3107	83	29	actions	action	NOUN
hassl-3107	83	30	can	can	AUX
hassl-3107	83	31	reduce	reduce	VERB
hassl-3107	83	32	state	state	NOUN
hassl-3107	83	33	revenue	revenue	NOUN
hassl-3107	83	34	from	from	ADP
hassl-3107	83	35	taxes	taxis	NOUN
hassl-3107	83	36	both	both	PRON
hassl-3107	83	37	legally	legally	ADV
hassl-3107	83	38	and	and	CCONJ
hassl-3107	83	39	illegally	illegally	ADV
hassl-3107	83	40	.	.	PUNCT
hassl-3107	84	1	however	however	ADV
hassl-3107	84	2	,	,	PUNCT
hassl-3107	84	3	internal	internal	ADJ
hassl-3107	84	4	parties	party	NOUN
hassl-3107	84	5	view	view	VERB
hassl-3107	84	6	corporate	corporate	ADJ
hassl-3107	84	7	tax	tax	NOUN
hassl-3107	84	8	policies	policy	NOUN
hassl-3107	84	9	through	through	ADP
hassl-3107	84	10	tax	tax	NOUN
hassl-3107	84	11	planning	planning	NOUN
hassl-3107	84	12	,	,	PUNCT
hassl-3107	84	13	both	both	CCONJ
hassl-3107	84	14	with	with	ADP
hassl-3107	84	15	tax	tax	NOUN
hassl-3107	84	16	compliance	compliance	NOUN
hassl-3107	84	17	,	,	PUNCT
hassl-3107	84	18	tax	tax	NOUN
hassl-3107	84	19	avoidance	avoidance	NOUN
hassl-3107	84	20	,	,	PUNCT
hassl-3107	84	21	and	and	CCONJ
hassl-3107	84	22	tax	tax	NOUN
hassl-3107	84	23	aggressiveness	aggressiveness	NOUN
hassl-3107	84	24	as	as	ADP
hassl-3107	84	25	a	a	DET
hassl-3107	84	26	natural	natural	ADJ
hassl-3107	84	27	thing	thing	NOUN
hassl-3107	84	28	because	because	SCONJ
hassl-3107	84	29	they	they	PRON
hassl-3107	84	30	do	do	AUX
hassl-3107	84	31	not	not	PART
hassl-3107	84	32	directly	directly	ADV
hassl-3107	84	33	conflict	conflict	VERB
hassl-3107	84	34	with	with	ADP
hassl-3107	84	35	tax	tax	NOUN
hassl-3107	84	36	provisions	provision	NOUN
hassl-3107	84	37	,	,	PUNCT
hassl-3107	84	38	although	although	SCONJ
hassl-3107	84	39	each	each	PRON
hassl-3107	84	40	of	of	ADP
hassl-3107	84	41	these	these	DET
hassl-3107	84	42	policies	policy	NOUN
hassl-3107	84	43	still	still	ADV
hassl-3107	84	44	carries	carry	VERB
hassl-3107	84	45	the	the	DET
hassl-3107	84	46	risk	risk	NOUN
hassl-3107	84	47	of	of	ADP
hassl-3107	84	48	increasing	increase	VERB
hassl-3107	84	49	future	future	ADJ
hassl-3107	84	50	tax	tax	NOUN
hassl-3107	84	51	burdens	burden	NOUN
hassl-3107	84	52	after	after	ADP
hassl-3107	84	53	the	the	DET
hassl-3107	84	54	audit	audit	NOUN
hassl-3107	84	55	process	process	NOUN
hassl-3107	84	56	.	.	PUNCT
hassl-3107	85	1	in	in	ADP
hassl-3107	85	2	more	more	ADJ
hassl-3107	85	3	detail	detail	NOUN
hassl-3107	85	4	,	,	PUNCT
hassl-3107	85	5	onu	onu	PROPN
hassl-3107	85	6	et	et	PROPN
hassl-3107	85	7	al	al	PROPN
hassl-3107	85	8	.	.	PROPN
hassl-3107	86	1	(	(	PUNCT
hassl-3107	86	2	2019	2019	NUM
hassl-3107	86	3	)	)	PUNCT
hassl-3107	86	4	explain	explain	VERB
hassl-3107	86	5	each	each	DET
hassl-3107	86	6	term	term	NOUN
hassl-3107	86	7	in	in	ADP
hassl-3107	86	8	tax	tax	NOUN
hassl-3107	86	9	policy	policy	NOUN
hassl-3107	86	10	,	,	PUNCT
hassl-3107	86	11	even	even	ADV
hassl-3107	86	12	though	though	SCONJ
hassl-3107	86	13	on	on	ADP
hassl-3107	86	14	the	the	DET
hassl-3107	86	15	compliance	compliance	NOUN
hassl-3107	86	16	and	and	CCONJ
hassl-3107	86	17	noncompliance	noncompliance	NOUN
hassl-3107	86	18	spectrum	spectrum	NOUN
hassl-3107	86	19	,	,	PUNCT
hassl-3107	86	20	each	each	PRON
hassl-3107	86	21	of	of	ADP
hassl-3107	86	22	which	which	PRON
hassl-3107	86	23	has	have	VERB
hassl-3107	86	24	a	a	DET
hassl-3107	86	25	different	different	ADJ
hassl-3107	86	26	emphasis	emphasis	NOUN
hassl-3107	86	27	on	on	ADP
hassl-3107	86	28	behavior	behavior	NOUN
hassl-3107	86	29	with	with	ADP
hassl-3107	86	30	different	different	ADJ
hassl-3107	86	31	driving	driving	NOUN
hassl-3107	86	32	factors	factor	NOUN
hassl-3107	86	33	.	.	PUNCT
hassl-3107	87	1	tax	tax	NOUN
hassl-3107	87	2	planning	planning	NOUN
hassl-3107	87	3	or	or	CCONJ
hassl-3107	87	4	avoidance	avoidance	NOUN
hassl-3107	87	5	is	be	AUX
hassl-3107	87	6	carried	carry	VERB
hassl-3107	87	7	out	out	ADP
hassl-3107	87	8	for	for	ADP
hassl-3107	87	9	the	the	DET
hassl-3107	87	10	reason	reason	NOUN
hassl-3107	87	11	that	that	PRON
hassl-3107	87	12	tax	tax	NOUN
hassl-3107	87	13	provisions	provision	NOUN
hassl-3107	87	14	are	be	AUX
hassl-3107	87	15	flexible	flexible	ADJ
hassl-3107	87	16	rules	rule	NOUN
hassl-3107	87	17	so	so	SCONJ
hassl-3107	87	18	that	that	SCONJ
hassl-3107	87	19	taxpayers	taxpayer	NOUN
hassl-3107	87	20	with	with	ADP
hassl-3107	87	21	their	their	PRON
hassl-3107	87	22	knowledge	knowledge	NOUN
hassl-3107	87	23	find	find	VERB
hassl-3107	87	24	loopholes	loophole	NOUN
hassl-3107	87	25	to	to	PART
hassl-3107	87	26	make	make	VERB
hassl-3107	87	27	tax	tax	NOUN
hassl-3107	87	28	savings	saving	NOUN
hassl-3107	87	29	.	.	PUNCT
hassl-3107	88	1	on	on	ADP
hassl-3107	88	2	the	the	DET
hassl-3107	88	3	other	other	ADJ
hassl-3107	88	4	hand	hand	NOUN
hassl-3107	88	5	,	,	PUNCT
hassl-3107	88	6	tax	tax	NOUN
hassl-3107	88	7	evasion	evasion	NOUN
hassl-3107	88	8	is	be	AUX
hassl-3107	88	9	not	not	PART
hassl-3107	88	10	related	relate	VERB
hassl-3107	88	11	to	to	ADP
hassl-3107	88	12	the	the	DET
hassl-3107	88	13	tax	tax	NOUN
hassl-3107	88	14	system	system	NOUN
hassl-3107	88	15	itself	itself	PRON
hassl-3107	88	16	,	,	PUNCT
hassl-3107	88	17	but	but	CCONJ
hassl-3107	88	18	more	more	ADV
hassl-3107	88	19	to	to	ADP
hassl-3107	88	20	the	the	DET
hassl-3107	88	21	perception	perception	NOUN
hassl-3107	88	22	that	that	SCONJ
hassl-3107	88	23	evasion	evasion	NOUN
hassl-3107	88	24	tax	tax	NOUN
hassl-3107	88	25	is	be	AUX
hassl-3107	88	26	not	not	PART
hassl-3107	88	27	a	a	DET
hassl-3107	88	28	serious	serious	ADJ
hassl-3107	88	29	crime	crime	NOUN
hassl-3107	88	30	.	.	PUNCT
hassl-3107	89	1	both	both	PRON
hassl-3107	89	2	are	be	AUX
hassl-3107	89	3	related	relate	VERB
hassl-3107	89	4	to	to	ADP
hassl-3107	89	5	low	low	ADJ
hassl-3107	89	6	personal	personal	ADJ
hassl-3107	89	7	morals	moral	NOUN
hassl-3107	89	8	and	and	CCONJ
hassl-3107	89	9	norms	norm	NOUN
hassl-3107	89	10	to	to	PART
hassl-3107	89	11	contribute	contribute	VERB
hassl-3107	89	12	to	to	ADP
hassl-3107	89	13	the	the	DET
hassl-3107	89	14	public	public	ADJ
hassl-3107	89	15	good	good	NOUN
hassl-3107	89	16	.	.	PUNCT
hassl-3107	90	1	in	in	ADP
hassl-3107	90	2	this	this	DET
hassl-3107	90	3	study	study	NOUN
hassl-3107	90	4	,	,	PUNCT
hassl-3107	90	5	we	we	PRON
hassl-3107	90	6	underlined	underline	VERB
hassl-3107	90	7	onu	onu	PROPN
hassl-3107	90	8	et	et	PROPN
hassl-3107	90	9	al	al	PROPN
hassl-3107	90	10	.	.	PROPN
hassl-3107	90	11	’s	’s	PART
hassl-3107	90	12	(	(	PUNCT
hassl-3107	90	13	2019	2019	NUM
hassl-3107	90	14	)	)	PUNCT
hassl-3107	90	15	findings	finding	VERB
hassl-3107	90	16	that	that	SCONJ
hassl-3107	90	17	tax	tax	NOUN
hassl-3107	90	18	planning	planning	NOUN
hassl-3107	90	19	is	be	AUX
hassl-3107	90	20	behavior	behavior	NOUN
hassl-3107	90	21	-	-	PUNCT
hassl-3107	90	22	driven	drive	VERB
hassl-3107	90	23	by	by	ADP
hassl-3107	90	24	individual	individual	ADJ
hassl-3107	90	25	owner	owner	NOUN
hassl-3107	90	26	perceptions	perception	NOUN
hassl-3107	90	27	,	,	PUNCT
hassl-3107	90	28	as	as	SCONJ
hassl-3107	90	29	in	in	ADP
hassl-3107	90	30	the	the	DET
hassl-3107	90	31	company	company	NOUN
hassl-3107	90	32	's	's	PART
hassl-3107	90	33	ownership	ownership	NOUN
hassl-3107	90	34	structure	structure	NOUN
hassl-3107	90	35	consists	consist	VERB
hassl-3107	90	36	of	of	ADP
hassl-3107	90	37	people	people	NOUN
hassl-3107	90	38	who	who	PRON
hassl-3107	90	39	play	play	VERB
hassl-3107	90	40	an	an	DET
hassl-3107	90	41	important	important	ADJ
hassl-3107	90	42	role	role	NOUN
hassl-3107	90	43	in	in	ADP
hassl-3107	90	44	influencing	influence	VERB
hassl-3107	90	45	company	company	NOUN
hassl-3107	90	46	decisions	decision	NOUN
hassl-3107	90	47	.	.	PUNCT
hassl-3107	91	1	in	in	ADP
hassl-3107	91	2	the	the	DET
hassl-3107	91	3	context	context	NOUN
hassl-3107	91	4	of	of	ADP
hassl-3107	91	5	ownership	ownership	NOUN
hassl-3107	91	6	structures	structure	NOUN
hassl-3107	91	7	in	in	ADP
hassl-3107	91	8	public	public	ADJ
hassl-3107	91	9	business	business	NOUN
hassl-3107	91	10	,	,	PUNCT
hassl-3107	91	11	we	we	PRON
hassl-3107	91	12	like	like	VERB
hassl-3107	91	13	to	to	PART
hassl-3107	91	14	see	see	VERB
hassl-3107	91	15	how	how	SCONJ
hassl-3107	91	16	domination	domination	NOUN
hassl-3107	91	17	in	in	ADP
hassl-3107	91	18	certain	certain	ADJ
hassl-3107	91	19	ownership	ownership	NOUN
hassl-3107	91	20	structures	structure	NOUN
hassl-3107	91	21	affects	affect	VERB
hassl-3107	91	22	behavior	behavior	NOUN
hassl-3107	91	23	in	in	ADP
hassl-3107	91	24	tax	tax	NOUN
hassl-3107	91	25	policy	policy	NOUN
hassl-3107	91	26	.	.	PUNCT
hassl-3107	92	1	2.3	2.3	NUM
hassl-3107	92	2	.	.	PUNCT
hassl-3107	93	1	institutional	institutional	ADJ
hassl-3107	93	2	ownership	ownership	NOUN
hassl-3107	93	3	and	and	CCONJ
hassl-3107	93	4	corporate	corporate	ADJ
hassl-3107	93	5	tax	tax	NOUN
hassl-3107	93	6	policy	policy	NOUN
hassl-3107	93	7	specific	specific	ADJ
hassl-3107	93	8	institutions	institution	NOUN
hassl-3107	93	9	that	that	PRON
hassl-3107	93	10	are	be	AUX
hassl-3107	93	11	profit	profit	NOUN
hassl-3107	93	12	-	-	PUNCT
hassl-3107	93	13	oriented	orient	VERB
hassl-3107	93	14	certainly	certainly	ADV
hassl-3107	93	15	have	have	VERB
hassl-3107	93	16	a	a	DET
hassl-3107	93	17	goal	goal	NOUN
hassl-3107	93	18	of	of	ADP
hassl-3107	93	19	maximizing	maximize	VERB
hassl-3107	93	20	profits	profit	NOUN
hassl-3107	93	21	both	both	PRON
hassl-3107	93	22	in	in	ADP
hassl-3107	93	23	their	their	PRON
hassl-3107	93	24	operational	operational	ADJ
hassl-3107	93	25	activities	activity	NOUN
hassl-3107	93	26	and	and	CCONJ
hassl-3107	93	27	in	in	ADP
hassl-3107	93	28	investment	investment	NOUN
hassl-3107	93	29	activities	activity	NOUN
hassl-3107	93	30	.	.	PUNCT
hassl-3107	94	1	by	by	ADP
hassl-3107	94	2	assuming	assume	VERB
hassl-3107	94	3	that	that	SCONJ
hassl-3107	94	4	tax	tax	NOUN
hassl-3107	94	5	is	be	AUX
hassl-3107	94	6	a	a	DET
hassl-3107	94	7	corporate	corporate	ADJ
hassl-3107	94	8	burden	burden	NOUN
hassl-3107	94	9	that	that	PRON
hassl-3107	94	10	can	can	AUX
hassl-3107	94	11	reduce	reduce	VERB
hassl-3107	94	12	company	company	NOUN
hassl-3107	94	13	profits	profit	NOUN
hassl-3107	94	14	and	and	CCONJ
hassl-3107	94	15	investor	investor	NOUN
hassl-3107	94	16	returns	return	NOUN
hassl-3107	94	17	,	,	PUNCT
hassl-3107	94	18	the	the	DET
hassl-3107	94	19	institution	institution	NOUN
hassl-3107	94	20	is	be	AUX
hassl-3107	94	21	suspected	suspect	VERB
hassl-3107	94	22	of	of	ADP
hassl-3107	94	23	taking	take	VERB
hassl-3107	94	24	a	a	DET
hassl-3107	94	25	policy	policy	NOUN
hassl-3107	94	26	to	to	PART
hassl-3107	94	27	minimize	minimize	VERB
hassl-3107	94	28	the	the	DET
hassl-3107	94	29	tax	tax	NOUN
hassl-3107	94	30	burden	burden	NOUN
hassl-3107	94	31	either	either	CCONJ
hassl-3107	94	32	by	by	ADP
hassl-3107	94	33	itself	itself	PRON
hassl-3107	94	34	or	or	CCONJ
hassl-3107	94	35	by	by	ADP
hassl-3107	94	36	the	the	DET
hassl-3107	94	37	issuer	issuer	NOUN
hassl-3107	94	38	's	's	PART
hassl-3107	94	39	management	management	NOUN
hassl-3107	94	40	when	when	SCONJ
hassl-3107	94	41	the	the	DET
hassl-3107	94	42	institution	institution	NOUN
hassl-3107	94	43	has	have	VERB
hassl-3107	94	44	a	a	DET
hassl-3107	94	45	function	function	NOUN
hassl-3107	94	46	as	as	ADP
hassl-3107	94	47	shareowner	shareowner	NOUN
hassl-3107	94	48	.	.	PUNCT
hassl-3107	95	1	the	the	PRON
hassl-3107	95	2	higher	high	ADJ
hassl-3107	95	3	the	the	DET
hassl-3107	95	4	proportion	proportion	NOUN
hassl-3107	95	5	of	of	ADP
hassl-3107	95	6	shares	share	NOUN
hassl-3107	95	7	owned	own	VERB
hassl-3107	95	8	by	by	ADP
hassl-3107	95	9	the	the	DET
hassl-3107	95	10	institution	institution	NOUN
hassl-3107	95	11	,	,	PUNCT
hassl-3107	95	12	it	it	PRON
hassl-3107	95	13	is	be	AUX
hassl-3107	95	14	assumed	assume	VERB
hassl-3107	95	15	that	that	SCONJ
hassl-3107	95	16	the	the	DET
hassl-3107	95	17	impetus	impetus	NOUN
hassl-3107	95	18	for	for	ADP
hassl-3107	95	19	management	management	NOUN
hassl-3107	95	20	in	in	ADP
hassl-3107	95	21	making	make	VERB
hassl-3107	95	22	corporate	corporate	ADJ
hassl-3107	95	23	tax	tax	NOUN
hassl-3107	95	24	policies	policy	NOUN
hassl-3107	95	25	will	will	AUX
hassl-3107	95	26	be	be	AUX
hassl-3107	95	27	higher	high	ADJ
hassl-3107	95	28	,	,	PUNCT
hassl-3107	95	29	coupled	couple	VERB
hassl-3107	95	30	with	with	ADP
hassl-3107	95	31	the	the	DET
hassl-3107	95	32	tax	tax	NOUN
hassl-3107	95	33	professionals	professional	NOUN
hassl-3107	95	34	owned	own	VERB
hassl-3107	95	35	by	by	ADP
hassl-3107	95	36	institutional	institutional	ADJ
hassl-3107	95	37	owners	owner	NOUN
hassl-3107	95	38	who	who	PRON
hassl-3107	95	39	know	know	VERB
hassl-3107	95	40	the	the	DET
hassl-3107	95	41	ins	in	NOUN
hassl-3107	95	42	and	and	CCONJ
hassl-3107	95	43	outs	out	NOUN
hassl-3107	95	44	of	of	ADP
hassl-3107	95	45	tax	tax	NOUN
hassl-3107	95	46	provisions	provision	NOUN
hassl-3107	95	47	and	and	CCONJ
hassl-3107	95	48	gray	gray	ADJ
hassl-3107	95	49	area	area	NOUN
hassl-3107	95	50	and	and	CCONJ
hassl-3107	95	51	loopholes	loophole	NOUN
hassl-3107	95	52	available	available	ADJ
hassl-3107	95	53	in	in	ADP
hassl-3107	95	54	applicable	applicable	ADJ
hassl-3107	95	55	tax	tax	NOUN
hassl-3107	95	56	regulations	regulation	NOUN
hassl-3107	95	57	.	.	PUNCT
hassl-3107	96	1	anggraini	anggraini	NOUN
hassl-3107	96	2	and	and	CCONJ
hassl-3107	96	3	widarjo	widarjo	NOUN
hassl-3107	96	4	(	(	PUNCT
hassl-3107	96	5	2020	2020	NUM
hassl-3107	96	6	)	)	PUNCT
hassl-3107	96	7	;	;	PUNCT
hassl-3107	96	8	vanesali	vanesali	NOUN
hassl-3107	96	9	and	and	CCONJ
hassl-3107	96	10	kristanto	kristanto	PROPN
hassl-3107	96	11	(	(	PUNCT
hassl-3107	96	12	2020	2020	NUM
hassl-3107	96	13	)	)	PUNCT
hassl-3107	96	14	in	in	ADP
hassl-3107	96	15	their	their	PRON
hassl-3107	96	16	research	research	NOUN
hassl-3107	96	17	found	find	VERB
hassl-3107	96	18	a	a	DET
hassl-3107	96	19	positive	positive	ADJ
hassl-3107	96	20	effect	effect	NOUN
hassl-3107	96	21	of	of	ADP
hassl-3107	96	22	institutional	institutional	ADJ
hassl-3107	96	23	ownership	ownership	NOUN
hassl-3107	96	24	on	on	ADP
hassl-3107	96	25	corporate	corporate	ADJ
hassl-3107	96	26	tax	tax	NOUN
hassl-3107	96	27	policy	policy	NOUN
hassl-3107	96	28	in	in	ADP
hassl-3107	96	29	the	the	DET
hassl-3107	96	30	form	form	NOUN
hassl-3107	96	31	of	of	ADP
hassl-3107	96	32	tax	tax	NOUN
hassl-3107	96	33	aggressiveness	aggressiveness	NOUN
hassl-3107	96	34	.	.	PUNCT
hassl-3107	97	1	these	these	DET
hassl-3107	97	2	results	result	NOUN
hassl-3107	97	3	explain	explain	VERB
hassl-3107	97	4	that	that	SCONJ
hassl-3107	97	5	institutional	institutional	ADJ
hassl-3107	97	6	shareholders	shareholder	NOUN
hassl-3107	97	7	provide	provide	VERB
hassl-3107	97	8	a	a	DET
hassl-3107	97	9	lot	lot	NOUN
hassl-3107	97	10	of	of	ADP
hassl-3107	97	11	encouragement	encouragement	NOUN
hassl-3107	97	12	to	to	ADP
hassl-3107	97	13	management	management	NOUN
hassl-3107	97	14	in	in	ADP
hassl-3107	97	15	making	make	VERB
hassl-3107	97	16	corporate	corporate	ADJ
hassl-3107	97	17	tax	tax	NOUN
hassl-3107	97	18	policies	policy	NOUN
hassl-3107	97	19	so	so	SCONJ
hassl-3107	97	20	that	that	SCONJ
hassl-3107	97	21	the	the	DET
hassl-3107	97	22	level	level	NOUN
hassl-3107	97	23	of	of	ADP
hassl-3107	97	24	tax	tax	NOUN
hassl-3107	97	25	aggressiveness	aggressiveness	NOUN
hassl-3107	97	26	is	be	AUX
hassl-3107	97	27	high	high	ADJ
hassl-3107	97	28	.	.	PUNCT
hassl-3107	98	1	based	base	VERB
hassl-3107	98	2	on	on	ADP
hassl-3107	98	3	the	the	DET
hassl-3107	98	4	aforementioned	aforementione	VERB
hassl-3107	98	5	,	,	PUNCT
hassl-3107	98	6	the	the	DET
hassl-3107	98	7	hypothesis	hypothesis	NOUN
hassl-3107	98	8	is	be	AUX
hassl-3107	98	9	framed	frame	VERB
hassl-3107	98	10	:	:	PUNCT
hassl-3107	99	1	h1	h1	X
hassl-3107	99	2	.	.	PUNCT
hassl-3107	100	1	corporate	corporate	ADJ
hassl-3107	100	2	tax	tax	NOUN
hassl-3107	100	3	policies	policy	NOUN
hassl-3107	100	4	are	be	AUX
hassl-3107	100	5	driven	drive	VERB
hassl-3107	100	6	by	by	ADP
hassl-3107	100	7	institutional	institutional	ADJ
hassl-3107	100	8	owners	owner	NOUN
hassl-3107	100	9	.	.	PUNCT
hassl-3107	101	1	2.4	2.4	NUM
hassl-3107	101	2	.	.	PUNCT
hassl-3107	101	3	managerial	managerial	ADJ
hassl-3107	101	4	ownership	ownership	NOUN
hassl-3107	101	5	and	and	CCONJ
hassl-3107	101	6	corporate	corporate	ADJ
hassl-3107	101	7	tax	tax	NOUN
hassl-3107	101	8	policy	policy	NOUN
hassl-3107	101	9	management	management	NOUN
hassl-3107	101	10	and	and	CCONJ
hassl-3107	101	11	owner	owner	NOUN
hassl-3107	101	12	are	be	AUX
hassl-3107	101	13	usually	usually	ADV
hassl-3107	101	14	two	two	NUM
hassl-3107	101	15	different	different	ADJ
hassl-3107	101	16	parties	party	NOUN
hassl-3107	101	17	who	who	PRON
hassl-3107	101	18	have	have	VERB
hassl-3107	101	19	their	their	PRON
hassl-3107	101	20	respective	respective	ADJ
hassl-3107	101	21	interests	interest	NOUN
hassl-3107	101	22	and	and	CCONJ
hassl-3107	101	23	authorities	authority	NOUN
hassl-3107	101	24	,	,	PUNCT
hassl-3107	101	25	so	so	SCONJ
hassl-3107	101	26	there	there	PRON
hassl-3107	101	27	is	be	VERB
hassl-3107	101	28	a	a	DET
hassl-3107	101	29	lot	lot	NOUN
hassl-3107	101	30	of	of	ADP
hassl-3107	101	31	information	information	NOUN
hassl-3107	101	32	asymmetry	asymmetry	NOUN
hassl-3107	101	33	because	because	SCONJ
hassl-3107	101	34	management	management	NOUN
hassl-3107	101	35	as	as	ADP
hassl-3107	101	36	an	an	DET
hassl-3107	101	37	agent	agent	NOUN
hassl-3107	101	38	has	have	VERB
hassl-3107	101	39	information	information	NOUN
hassl-3107	101	40	and	and	CCONJ
hassl-3107	101	41	resources	resource	NOUN
hassl-3107	101	42	in	in	ADP
hassl-3107	101	43	business	business	NOUN
hassl-3107	101	44	management	management	NOUN
hassl-3107	101	45	,	,	PUNCT
hassl-3107	101	46	while	while	SCONJ
hassl-3107	101	47	investors	investor	NOUN
hassl-3107	101	48	as	as	ADP
hassl-3107	101	49	the	the	DET
hassl-3107	101	50	principal	principal	NOUN
hassl-3107	101	51	or	or	CCONJ
hassl-3107	101	52	owner	owner	NOUN
hassl-3107	101	53	as	as	ADP
hassl-3107	101	54	of	of	ADP
hassl-3107	101	55	the	the	DET
hassl-3107	101	56	party	party	NOUN
hassl-3107	101	57	who	who	PRON
hassl-3107	101	58	has	have	VERB
hassl-3107	101	59	the	the	DET
hassl-3107	101	60	source	source	NOUN
hassl-3107	101	61	of	of	ADP
hassl-3107	101	62	funds	fund	NOUN
hassl-3107	101	63	for	for	ADP
hassl-3107	101	64	development	development	NOUN
hassl-3107	101	65	issuer	issuer	NOUN
hassl-3107	101	66	's	's	PART
hassl-3107	101	67	business	business	NOUN
hassl-3107	101	68	.	.	PUNCT
hassl-3107	102	1	however	however	ADV
hassl-3107	102	2	,	,	PUNCT
hassl-3107	102	3	along	along	ADP
hassl-3107	102	4	with	with	ADP
hassl-3107	102	5	the	the	DET
hassl-3107	102	6	development	development	NOUN
hassl-3107	102	7	of	of	ADP
hassl-3107	102	8	the	the	DET
hassl-3107	102	9	times	time	NOUN
hassl-3107	102	10	,	,	PUNCT
hassl-3107	102	11	there	there	PRON
hassl-3107	102	12	are	be	VERB
hassl-3107	102	13	times	time	NOUN
hassl-3107	102	14	when	when	SCONJ
hassl-3107	102	15	management	management	NOUN
hassl-3107	102	16	is	be	AUX
hassl-3107	102	17	given	give	VERB
hassl-3107	102	18	the	the	DET
hassl-3107	102	19	right	right	NOUN
hassl-3107	102	20	to	to	PART
hassl-3107	102	21	own	own	VERB
hassl-3107	102	22	the	the	DET
hassl-3107	102	23	company	company	NOUN
hassl-3107	102	24	either	either	CCONJ
hassl-3107	102	25	by	by	ADP
hassl-3107	102	26	their	their	PRON
hassl-3107	102	27	own	own	ADJ
hassl-3107	102	28	will	will	NOUN
hassl-3107	102	29	or	or	CCONJ
hassl-3107	102	30	company	company	NOUN
hassl-3107	102	31	rules	rule	NOUN
hassl-3107	102	32	.	.	PUNCT
hassl-3107	103	1	with	with	ADP
hassl-3107	103	2	the	the	DET
hassl-3107	103	3	proportion	proportion	NOUN
hassl-3107	103	4	of	of	ADP
hassl-3107	103	5	shares	share	NOUN
hassl-3107	103	6	owned	own	VERB
hassl-3107	103	7	by	by	ADP
hassl-3107	103	8	managers	manager	NOUN
hassl-3107	103	9	,	,	PUNCT
hassl-3107	103	10	the	the	DET
hassl-3107	103	11	management	management	NOUN
hassl-3107	103	12	function	function	NOUN
hassl-3107	103	13	becomes	become	VERB
hassl-3107	103	14	two	two	NUM
hassl-3107	103	15	things	thing	NOUN
hassl-3107	103	16	simultaneously	simultaneously	ADV
hassl-3107	103	17	,	,	PUNCT
hassl-3107	103	18	namely	namely	ADV
hassl-3107	103	19	as	as	ADP
hassl-3107	103	20	a	a	DET
hassl-3107	103	21	principal	principal	NOUN
hassl-3107	103	22	and	and	CCONJ
hassl-3107	103	23	as	as	ADP
hassl-3107	103	24	an	an	DET
hassl-3107	103	25	agent	agent	NOUN
hassl-3107	103	26	.	.	PUNCT
hassl-3107	104	1	the	the	DET
hassl-3107	104	2	humanities	humanity	NOUN
hassl-3107	104	3	and	and	CCONJ
hassl-3107	104	4	social	social	ADJ
hassl-3107	104	5	sciences	science	NOUN
hassl-3107	104	6	letters	letter	NOUN
hassl-3107	104	7	,	,	PUNCT
hassl-3107	104	8	2022	2022	NUM
hassl-3107	104	9	,	,	PUNCT
hassl-3107	104	10	10(4	10(4	NUM
hassl-3107	104	11	):	):	PUNCT
hassl-3107	104	12	428	428	NUM
hassl-3107	104	13	-	-	SYM
hassl-3107	104	14	439	439	NUM
hassl-3107	104	15	432	432	NUM
hassl-3107	104	16	©	©	PROPN
hassl-3107	104	17	2022	2022	NUM
hassl-3107	104	18	conscientia	conscientia	PROPN
hassl-3107	104	19	beam	beam	PROPN
hassl-3107	104	20	.	.	PUNCT
hassl-3107	105	1	all	all	DET
hassl-3107	105	2	rights	right	NOUN
hassl-3107	105	3	reserved	reserve	VERB
hassl-3107	105	4	.	.	PUNCT
hassl-3107	106	1	managerial	managerial	ADJ
hassl-3107	106	2	ownership	ownership	NOUN
hassl-3107	106	3	trend	trend	NOUN
hassl-3107	106	4	is	be	AUX
hassl-3107	106	5	considered	consider	VERB
hassl-3107	106	6	capable	capable	ADJ
hassl-3107	106	7	of	of	ADP
hassl-3107	106	8	encouraging	encourage	VERB
hassl-3107	106	9	business	business	NOUN
hassl-3107	106	10	development	development	NOUN
hassl-3107	106	11	because	because	SCONJ
hassl-3107	106	12	as	as	ADP
hassl-3107	106	13	the	the	DET
hassl-3107	106	14	party	party	NOUN
hassl-3107	106	15	that	that	PRON
hassl-3107	106	16	manages	manage	VERB
hassl-3107	106	17	the	the	DET
hassl-3107	106	18	company	company	NOUN
hassl-3107	106	19	,	,	PUNCT
hassl-3107	106	20	management	management	NOUN
hassl-3107	106	21	is	be	AUX
hassl-3107	106	22	also	also	ADV
hassl-3107	106	23	considered	consider	VERB
hassl-3107	106	24	to	to	PART
hassl-3107	106	25	own	own	VERB
hassl-3107	106	26	the	the	DET
hassl-3107	106	27	company	company	NOUN
hassl-3107	106	28	so	so	SCONJ
hassl-3107	106	29	that	that	SCONJ
hassl-3107	106	30	business	business	NOUN
hassl-3107	106	31	continuity	continuity	NOUN
hassl-3107	106	32	is	be	AUX
hassl-3107	106	33	prioritized	prioritize	VERB
hassl-3107	106	34	.	.	PUNCT
hassl-3107	107	1	with	with	ADP
hassl-3107	107	2	the	the	DET
hassl-3107	107	3	proportion	proportion	NOUN
hassl-3107	107	4	of	of	ADP
hassl-3107	107	5	shares	share	NOUN
hassl-3107	107	6	owned	own	VERB
hassl-3107	107	7	,	,	PUNCT
hassl-3107	107	8	management	management	NOUN
hassl-3107	107	9	is	be	AUX
hassl-3107	107	10	thought	think	VERB
hassl-3107	107	11	to	to	PART
hassl-3107	107	12	have	have	VERB
hassl-3107	107	13	more	more	ADJ
hassl-3107	107	14	authority	authority	NOUN
hassl-3107	107	15	in	in	ADP
hassl-3107	107	16	policymaking	policymake	VERB
hassl-3107	107	17	,	,	PUNCT
hassl-3107	107	18	including	include	VERB
hassl-3107	107	19	corporate	corporate	ADJ
hassl-3107	107	20	tax	tax	NOUN
hassl-3107	107	21	policy	policy	NOUN
hassl-3107	107	22	.	.	PUNCT
hassl-3107	108	1	as	as	ADP
hassl-3107	108	2	an	an	DET
hassl-3107	108	3	expense	expense	NOUN
hassl-3107	108	4	that	that	PRON
hassl-3107	108	5	reduces	reduce	VERB
hassl-3107	108	6	company	company	NOUN
hassl-3107	108	7	profits	profit	NOUN
hassl-3107	108	8	and	and	CCONJ
hassl-3107	108	9	returns	return	NOUN
hassl-3107	108	10	in	in	ADP
hassl-3107	108	11	its	its	PRON
hassl-3107	108	12	position	position	NOUN
hassl-3107	108	13	as	as	ADP
hassl-3107	108	14	an	an	DET
hassl-3107	108	15	investor	investor	NOUN
hassl-3107	108	16	,	,	PUNCT
hassl-3107	108	17	the	the	DET
hassl-3107	108	18	proportion	proportion	NOUN
hassl-3107	108	19	of	of	ADP
hassl-3107	108	20	managerial	managerial	ADJ
hassl-3107	108	21	ownership	ownership	NOUN
hassl-3107	108	22	is	be	AUX
hassl-3107	108	23	thought	think	VERB
hassl-3107	108	24	to	to	PART
hassl-3107	108	25	have	have	VERB
hassl-3107	108	26	a	a	DET
hassl-3107	108	27	positive	positive	ADJ
hassl-3107	108	28	effect	effect	NOUN
hassl-3107	108	29	on	on	ADP
hassl-3107	108	30	corporate	corporate	ADJ
hassl-3107	108	31	tax	tax	NOUN
hassl-3107	108	32	policy	policy	NOUN
hassl-3107	108	33	to	to	PART
hassl-3107	108	34	minimize	minimize	VERB
hassl-3107	108	35	the	the	DET
hassl-3107	108	36	company	company	NOUN
hassl-3107	108	37	's	's	PART
hassl-3107	108	38	tax	tax	NOUN
hassl-3107	108	39	burden	burden	NOUN
hassl-3107	108	40	.	.	PUNCT
hassl-3107	109	1	salaudeen	salaudeen	NOUN
hassl-3107	109	2	and	and	CCONJ
hassl-3107	109	3	ejeh	ejeh	PROPN
hassl-3107	109	4	(	(	PUNCT
hassl-3107	109	5	2018	2018	NUM
hassl-3107	109	6	)	)	PUNCT
hassl-3107	109	7	;	;	PUNCT
hassl-3107	109	8	multazam	multazam	PROPN
hassl-3107	109	9	and	and	CCONJ
hassl-3107	109	10	rahamwaty	rahamwaty	PROPN
hassl-3107	109	11	(	(	PUNCT
hassl-3107	109	12	2018	2018	NUM
hassl-3107	109	13	)	)	PUNCT
hassl-3107	109	14	in	in	ADP
hassl-3107	109	15	their	their	PRON
hassl-3107	109	16	research	research	NOUN
hassl-3107	109	17	found	find	VERB
hassl-3107	109	18	a	a	DET
hassl-3107	109	19	positive	positive	ADJ
hassl-3107	109	20	effect	effect	NOUN
hassl-3107	109	21	of	of	ADP
hassl-3107	109	22	managerial	managerial	ADJ
hassl-3107	109	23	ownership	ownership	NOUN
hassl-3107	109	24	on	on	ADP
hassl-3107	109	25	corporate	corporate	ADJ
hassl-3107	109	26	tax	tax	NOUN
hassl-3107	109	27	policy	policy	NOUN
hassl-3107	109	28	in	in	ADP
hassl-3107	109	29	the	the	DET
hassl-3107	109	30	form	form	NOUN
hassl-3107	109	31	of	of	ADP
hassl-3107	109	32	tax	tax	NOUN
hassl-3107	109	33	aggressiveness	aggressiveness	NOUN
hassl-3107	109	34	.	.	PUNCT
hassl-3107	110	1	these	these	DET
hassl-3107	110	2	results	result	NOUN
hassl-3107	110	3	explain	explain	VERB
hassl-3107	110	4	that	that	SCONJ
hassl-3107	110	5	the	the	DET
hassl-3107	110	6	management	management	NOUN
hassl-3107	110	7	as	as	ADP
hassl-3107	110	8	the	the	DET
hassl-3107	110	9	shareowner	shareowner	NOUN
hassl-3107	110	10	as	as	ADV
hassl-3107	110	11	well	well	ADV
hassl-3107	110	12	as	as	ADP
hassl-3107	110	13	the	the	DET
hassl-3107	110	14	company	company	NOUN
hassl-3107	110	15	manager	manager	NOUN
hassl-3107	110	16	is	be	AUX
hassl-3107	110	17	more	more	ADV
hassl-3107	110	18	aggressive	aggressive	ADJ
hassl-3107	110	19	in	in	ADP
hassl-3107	110	20	making	make	VERB
hassl-3107	110	21	tax	tax	NOUN
hassl-3107	110	22	policies	policy	NOUN
hassl-3107	110	23	in	in	ADP
hassl-3107	110	24	the	the	DET
hassl-3107	110	25	form	form	NOUN
hassl-3107	110	26	of	of	ADP
hassl-3107	110	27	minimizing	minimize	VERB
hassl-3107	110	28	the	the	DET
hassl-3107	110	29	tax	tax	NOUN
hassl-3107	110	30	burden	burden	NOUN
hassl-3107	110	31	.	.	PUNCT
hassl-3107	111	1	hence	hence	ADV
hassl-3107	111	2	,	,	PUNCT
hassl-3107	111	3	the	the	DET
hassl-3107	111	4	hypothesis	hypothesis	NOUN
hassl-3107	111	5	framed	frame	VERB
hassl-3107	111	6	is	be	AUX
hassl-3107	111	7	as	as	ADP
hassl-3107	111	8	under	under	ADP
hassl-3107	111	9	:	:	PUNCT
hassl-3107	111	10	h2	h2	NOUN
hassl-3107	111	11	.	.	PUNCT
hassl-3107	112	1	corporate	corporate	ADJ
hassl-3107	112	2	tax	tax	NOUN
hassl-3107	112	3	policies	policy	NOUN
hassl-3107	112	4	are	be	AUX
hassl-3107	112	5	driven	drive	VERB
hassl-3107	112	6	by	by	ADP
hassl-3107	112	7	managerial	managerial	ADJ
hassl-3107	112	8	owners	owner	NOUN
hassl-3107	112	9	.	.	PUNCT
hassl-3107	113	1	2.5	2.5	NUM
hassl-3107	113	2	.	.	PUNCT
hassl-3107	114	1	foreign	foreign	ADJ
hassl-3107	114	2	ownership	ownership	NOUN
hassl-3107	114	3	and	and	CCONJ
hassl-3107	114	4	corporate	corporate	ADJ
hassl-3107	114	5	tax	tax	NOUN
hassl-3107	114	6	policy	policy	NOUN
hassl-3107	114	7	taxes	taxis	NOUN
hassl-3107	114	8	are	be	AUX
hassl-3107	114	9	an	an	DET
hassl-3107	114	10	obligation	obligation	NOUN
hassl-3107	114	11	of	of	ADP
hassl-3107	114	12	citizens	citizen	NOUN
hassl-3107	114	13	in	in	ADP
hassl-3107	114	14	assisting	assist	VERB
hassl-3107	114	15	the	the	DET
hassl-3107	114	16	government	government	NOUN
hassl-3107	114	17	in	in	ADP
hassl-3107	114	18	domestic	domestic	ADJ
hassl-3107	114	19	development	development	NOUN
hassl-3107	114	20	so	so	SCONJ
hassl-3107	114	21	that	that	SCONJ
hassl-3107	114	22	the	the	DET
hassl-3107	114	23	level	level	NOUN
hassl-3107	114	24	of	of	ADP
hassl-3107	114	25	nationalism	nationalism	NOUN
hassl-3107	114	26	is	be	AUX
hassl-3107	114	27	firmly	firmly	ADV
hassl-3107	114	28	embedded	embed	VERB
hassl-3107	114	29	in	in	ADP
hassl-3107	114	30	obedient	obedient	ADJ
hassl-3107	114	31	taxpayers	taxpayer	NOUN
hassl-3107	114	32	.	.	PUNCT
hassl-3107	115	1	on	on	ADP
hassl-3107	115	2	the	the	DET
hassl-3107	115	3	other	other	ADJ
hassl-3107	115	4	hand	hand	NOUN
hassl-3107	115	5	,	,	PUNCT
hassl-3107	115	6	foreign	foreign	ADJ
hassl-3107	115	7	citizens	citizen	NOUN
hassl-3107	115	8	,	,	PUNCT
hassl-3107	115	9	both	both	DET
hassl-3107	115	10	individuals	individual	NOUN
hassl-3107	115	11	and	and	CCONJ
hassl-3107	115	12	institutions	institution	NOUN
hassl-3107	115	13	,	,	PUNCT
hassl-3107	115	14	are	be	AUX
hassl-3107	115	15	suspected	suspect	VERB
hassl-3107	115	16	of	of	ADP
hassl-3107	115	17	having	have	VERB
hassl-3107	115	18	low	low	ADJ
hassl-3107	115	19	(	(	PUNCT
hassl-3107	115	20	or	or	CCONJ
hassl-3107	115	21	even	even	ADV
hassl-3107	115	22	not	not	PART
hassl-3107	115	23	)	)	PUNCT
hassl-3107	115	24	nationalism	nationalism	NOUN
hassl-3107	115	25	,	,	PUNCT
hassl-3107	115	26	especially	especially	ADV
hassl-3107	115	27	in	in	ADP
hassl-3107	115	28	business	business	NOUN
hassl-3107	115	29	activities	activity	NOUN
hassl-3107	115	30	that	that	PRON
hassl-3107	115	31	have	have	VERB
hassl-3107	115	32	profit	profit	NOUN
hassl-3107	115	33	or	or	CCONJ
hassl-3107	115	34	profit	profit	NOUN
hassl-3107	115	35	objectives	objective	NOUN
hassl-3107	115	36	.	.	PUNCT
hassl-3107	116	1	with	with	ADP
hassl-3107	116	2	a	a	DET
hassl-3107	116	3	high	high	ADJ
hassl-3107	116	4	proportion	proportion	NOUN
hassl-3107	116	5	of	of	ADP
hassl-3107	116	6	foreign	foreign	ADJ
hassl-3107	116	7	ownership	ownership	NOUN
hassl-3107	116	8	,	,	PUNCT
hassl-3107	116	9	management	management	NOUN
hassl-3107	116	10	is	be	AUX
hassl-3107	116	11	thought	think	VERB
hassl-3107	116	12	to	to	PART
hassl-3107	116	13	be	be	AUX
hassl-3107	116	14	motivated	motivate	VERB
hassl-3107	116	15	to	to	PART
hassl-3107	116	16	take	take	VERB
hassl-3107	116	17	tax	tax	NOUN
hassl-3107	116	18	policies	policy	NOUN
hassl-3107	116	19	to	to	PART
hassl-3107	116	20	minimize	minimize	VERB
hassl-3107	116	21	higher	high	ADJ
hassl-3107	116	22	tax	tax	NOUN
hassl-3107	116	23	burdens	burden	NOUN
hassl-3107	116	24	so	so	SCONJ
hassl-3107	116	25	that	that	SCONJ
hassl-3107	116	26	company	company	NOUN
hassl-3107	116	27	profits	profit	NOUN
hassl-3107	116	28	and	and	CCONJ
hassl-3107	116	29	stock	stock	NOUN
hassl-3107	116	30	returns	return	NOUN
hassl-3107	116	31	are	be	AUX
hassl-3107	116	32	high	high	ADJ
hassl-3107	116	33	.	.	PUNCT
hassl-3107	117	1	shi	shi	PROPN
hassl-3107	117	2	,	,	PUNCT
hassl-3107	117	3	concepcion	concepcion	PROPN
hassl-3107	117	4	,	,	PUNCT
hassl-3107	117	5	laguinday	laguinday	PROPN
hassl-3107	117	6	,	,	PUNCT
hassl-3107	117	7	ong	ong	PROPN
hassl-3107	117	8	hian	hian	PROPN
hassl-3107	117	9	huy	huy	PROPN
hassl-3107	117	10	,	,	PUNCT
hassl-3107	117	11	and	and	CCONJ
hassl-3107	117	12	unite	unite	VERB
hassl-3107	117	13	(	(	PUNCT
hassl-3107	117	14	2020	2020	NUM
hassl-3107	117	15	)	)	PUNCT
hassl-3107	117	16	;	;	PUNCT
hassl-3107	117	17	yulistia	yulistia	NOUN
hassl-3107	117	18	et	et	PROPN
hassl-3107	117	19	al	al	PROPN
hassl-3107	117	20	.	.	PROPN
hassl-3107	117	21	(	(	PUNCT
hassl-3107	117	22	2020	2020	NUM
hassl-3107	117	23	)	)	PUNCT
hassl-3107	117	24	;	;	PUNCT
hassl-3107	117	25	alkurdi	alkurdi	NOUN
hassl-3107	117	26	and	and	CCONJ
hassl-3107	117	27	mardini	mardini	NOUN
hassl-3107	117	28	(	(	PUNCT
hassl-3107	117	29	2020	2020	NUM
hassl-3107	117	30	)	)	PUNCT
hassl-3107	117	31	in	in	ADP
hassl-3107	117	32	their	their	PRON
hassl-3107	117	33	research	research	NOUN
hassl-3107	117	34	found	find	VERB
hassl-3107	117	35	significant	significant	ADJ
hassl-3107	117	36	evidence	evidence	NOUN
hassl-3107	117	37	and	and	CCONJ
hassl-3107	117	38	a	a	DET
hassl-3107	117	39	positive	positive	ADJ
hassl-3107	117	40	relationship	relationship	NOUN
hassl-3107	117	41	and	and	CCONJ
hassl-3107	117	42	influence	influence	NOUN
hassl-3107	117	43	between	between	ADP
hassl-3107	117	44	foreign	foreign	ADJ
hassl-3107	117	45	ownership	ownership	NOUN
hassl-3107	117	46	on	on	ADP
hassl-3107	117	47	tax	tax	NOUN
hassl-3107	117	48	policy	policy	NOUN
hassl-3107	117	49	in	in	ADP
hassl-3107	117	50	the	the	DET
hassl-3107	117	51	form	form	NOUN
hassl-3107	117	52	of	of	ADP
hassl-3107	117	53	corporate	corporate	ADJ
hassl-3107	117	54	tax	tax	NOUN
hassl-3107	117	55	avoidance	avoidance	NOUN
hassl-3107	117	56	.	.	PUNCT
hassl-3107	118	1	these	these	DET
hassl-3107	118	2	results	result	NOUN
hassl-3107	118	3	indicate	indicate	VERB
hassl-3107	118	4	that	that	SCONJ
hassl-3107	118	5	foreign	foreign	ADJ
hassl-3107	118	6	ownership	ownership	NOUN
hassl-3107	118	7	encourages	encourage	VERB
hassl-3107	118	8	management	management	NOUN
hassl-3107	118	9	in	in	ADP
hassl-3107	118	10	making	make	VERB
hassl-3107	118	11	corporate	corporate	ADJ
hassl-3107	118	12	tax	tax	NOUN
hassl-3107	118	13	policies	policy	NOUN
hassl-3107	118	14	to	to	PART
hassl-3107	118	15	minimize	minimize	VERB
hassl-3107	118	16	the	the	DET
hassl-3107	118	17	tax	tax	NOUN
hassl-3107	118	18	burden	burden	NOUN
hassl-3107	118	19	so	so	SCONJ
hassl-3107	118	20	that	that	SCONJ
hassl-3107	118	21	higher	high	ADJ
hassl-3107	118	22	returns	return	NOUN
hassl-3107	118	23	are	be	AUX
hassl-3107	118	24	received	receive	VERB
hassl-3107	118	25	by	by	ADP
hassl-3107	118	26	foreign	foreign	ADJ
hassl-3107	118	27	owners	owner	NOUN
hassl-3107	118	28	abroad	abroad	ADV
hassl-3107	118	29	.	.	PUNCT
hassl-3107	119	1	this	this	PRON
hassl-3107	119	2	leads	lead	VERB
hassl-3107	119	3	to	to	ADP
hassl-3107	119	4	the	the	DET
hassl-3107	119	5	following	follow	VERB
hassl-3107	119	6	hypothesis	hypothesis	NOUN
hassl-3107	119	7	:	:	PUNCT
hassl-3107	119	8	h3	h3	NOUN
hassl-3107	119	9	.	.	PUNCT
hassl-3107	120	1	corporate	corporate	ADJ
hassl-3107	120	2	tax	tax	NOUN
hassl-3107	120	3	policies	policy	NOUN
hassl-3107	120	4	are	be	AUX
hassl-3107	120	5	driven	drive	VERB
hassl-3107	120	6	by	by	ADP
hassl-3107	120	7	foreign	foreign	ADJ
hassl-3107	120	8	owners	owner	NOUN
hassl-3107	120	9	.	.	PUNCT
hassl-3107	121	1	3	3	X
hassl-3107	121	2	.	.	X
hassl-3107	121	3	method	method	PROPN
hassl-3107	121	4	3.1	3.1	NUM
hassl-3107	121	5	.	.	PUNCT
hassl-3107	121	6	sample	sample	NOUN
hassl-3107	121	7	soetanto	soetanto	NOUN
hassl-3107	121	8	and	and	CCONJ
hassl-3107	121	9	fun	fun	NOUN
hassl-3107	121	10	(	(	PUNCT
hassl-3107	121	11	2015	2015	NUM
hassl-3107	121	12	)	)	PUNCT
hassl-3107	121	13	discussed	discuss	VERB
hassl-3107	121	14	that	that	SCONJ
hassl-3107	121	15	the	the	DET
hassl-3107	121	16	manufacturing	manufacturing	NOUN
hassl-3107	121	17	sector	sector	NOUN
hassl-3107	121	18	is	be	AUX
hassl-3107	121	19	the	the	DET
hassl-3107	121	20	imperative	imperative	ADJ
hassl-3107	121	21	factor	factor	NOUN
hassl-3107	121	22	in	in	ADP
hassl-3107	121	23	east	east	PROPN
hassl-3107	121	24	asia	asia	PROPN
hassl-3107	121	25	,	,	PUNCT
hassl-3107	121	26	which	which	PRON
hassl-3107	121	27	creates	create	VERB
hassl-3107	121	28	needs	need	NOUN
hassl-3107	121	29	for	for	ADP
hassl-3107	121	30	inputs	input	NOUN
hassl-3107	121	31	and	and	CCONJ
hassl-3107	121	32	corresponding	correspond	VERB
hassl-3107	121	33	outputs	output	NOUN
hassl-3107	121	34	from	from	ADP
hassl-3107	121	35	other	other	ADJ
hassl-3107	121	36	sectors	sector	NOUN
hassl-3107	121	37	(	(	PUNCT
hassl-3107	121	38	liao	liao	PROPN
hassl-3107	121	39	,	,	PUNCT
hassl-3107	121	40	fei	fei	PROPN
hassl-3107	121	41	,	,	PUNCT
hassl-3107	121	42	&	&	CCONJ
hassl-3107	121	43	chen	chen	PROPN
hassl-3107	121	44	,	,	PUNCT
hassl-3107	121	45	2007	2007	NUM
hassl-3107	121	46	;	;	PUNCT
hassl-3107	121	47	nehru	nehru	NOUN
hassl-3107	121	48	,	,	PUNCT
hassl-3107	121	49	2013	2013	NUM
hassl-3107	121	50	)	)	PUNCT
hassl-3107	121	51	.	.	PUNCT
hassl-3107	122	1	based	base	VERB
hassl-3107	122	2	on	on	ADP
hassl-3107	122	3	soetanto	soetanto	NOUN
hassl-3107	122	4	and	and	CCONJ
hassl-3107	122	5	fun	fun	NOUN
hassl-3107	122	6	(	(	PUNCT
hassl-3107	122	7	2015	2015	NUM
hassl-3107	122	8	)	)	PUNCT
hassl-3107	122	9	in	in	ADP
hassl-3107	122	10	the	the	DET
hassl-3107	122	11	context	context	NOUN
hassl-3107	122	12	of	of	ADP
hassl-3107	122	13	indonesia	indonesia	PROPN
hassl-3107	122	14	,	,	PUNCT
hassl-3107	122	15	the	the	DET
hassl-3107	122	16	government	government	NOUN
hassl-3107	122	17	encourages	encourage	VERB
hassl-3107	122	18	the	the	DET
hassl-3107	122	19	development	development	NOUN
hassl-3107	122	20	of	of	ADP
hassl-3107	122	21	this	this	DET
hassl-3107	122	22	industry	industry	NOUN
hassl-3107	122	23	in	in	ADP
hassl-3107	122	24	the	the	DET
hassl-3107	122	25	escalation	escalation	NOUN
hassl-3107	122	26	of	of	ADP
hassl-3107	122	27	the	the	DET
hassl-3107	122	28	asian	asian	ADJ
hassl-3107	122	29	economic	economic	ADJ
hassl-3107	122	30	community	community	NOUN
hassl-3107	122	31	,	,	PUNCT
hassl-3107	122	32	where	where	SCONJ
hassl-3107	122	33	the	the	DET
hassl-3107	122	34	manufacturing	manufacturing	NOUN
hassl-3107	122	35	industry	industry	NOUN
hassl-3107	122	36	has	have	AUX
hassl-3107	122	37	been	be	AUX
hassl-3107	122	38	contributing	contribute	VERB
hassl-3107	122	39	steadily	steadily	ADV
hassl-3107	122	40	to	to	ADP
hassl-3107	122	41	gdp	gdp	NOUN
hassl-3107	122	42	in	in	ADP
hassl-3107	122	43	recent	recent	ADJ
hassl-3107	122	44	years	year	NOUN
hassl-3107	122	45	compared	compare	VERB
hassl-3107	122	46	to	to	ADP
hassl-3107	122	47	another	another	DET
hassl-3107	122	48	sector	sector	NOUN
hassl-3107	122	49	.	.	PUNCT
hassl-3107	123	1	this	this	PRON
hassl-3107	123	2	is	be	AUX
hassl-3107	123	3	a	a	DET
hassl-3107	123	4	good	good	ADJ
hassl-3107	123	5	point	point	NOUN
hassl-3107	123	6	to	to	PART
hassl-3107	123	7	examine	examine	VERB
hassl-3107	123	8	the	the	DET
hassl-3107	123	9	taxation	taxation	NOUN
hassl-3107	123	10	contribution	contribution	NOUN
hassl-3107	123	11	of	of	ADP
hassl-3107	123	12	this	this	DET
hassl-3107	123	13	sector	sector	NOUN
hassl-3107	123	14	.	.	PUNCT
hassl-3107	124	1	so	so	ADV
hassl-3107	124	2	,	,	PUNCT
hassl-3107	124	3	the	the	DET
hassl-3107	124	4	population	population	NOUN
hassl-3107	124	5	of	of	ADP
hassl-3107	124	6	this	this	DET
hassl-3107	124	7	study	study	NOUN
hassl-3107	124	8	were	be	AUX
hassl-3107	124	9	manufacturing	manufacture	VERB
hassl-3107	124	10	companies	company	NOUN
hassl-3107	124	11	listed	list	VERB
hassl-3107	124	12	on	on	ADP
hassl-3107	124	13	the	the	DET
hassl-3107	124	14	indonesia	indonesia	PROPN
hassl-3107	124	15	stock	stock	PROPN
hassl-3107	124	16	exchange	exchange	NOUN
hassl-3107	124	17	in	in	ADP
hassl-3107	124	18	the	the	DET
hassl-3107	124	19	2014	2014	NUM
hassl-3107	124	20	2019	2019	NUM
hassl-3107	124	21	period	period	NOUN
hassl-3107	124	22	,	,	PUNCT
hassl-3107	124	23	and	and	CCONJ
hassl-3107	124	24	132	132	NUM
hassl-3107	124	25	data	datum	NOUN
hassl-3107	124	26	in	in	ADP
hassl-3107	124	27	the	the	DET
hassl-3107	124	28	form	form	NOUN
hassl-3107	124	29	of	of	ADP
hassl-3107	124	30	annual	annual	ADJ
hassl-3107	124	31	reports	report	NOUN
hassl-3107	124	32	were	be	AUX
hassl-3107	124	33	used	use	VERB
hassl-3107	124	34	as	as	ADP
hassl-3107	124	35	sampling	sample	VERB
hassl-3107	124	36	with	with	ADP
hassl-3107	124	37	purposive	purposive	ADJ
hassl-3107	124	38	sampling	sampling	NOUN
hassl-3107	124	39	procedure	procedure	NOUN
hassl-3107	124	40	.	.	PUNCT
hassl-3107	125	1	3.2	3.2	NUM
hassl-3107	125	2	.	.	PUNCT
hassl-3107	125	3	measurement	measurement	NOUN
hassl-3107	125	4	of	of	ADP
hassl-3107	125	5	variables	variable	NOUN
hassl-3107	125	6	3.2.1	3.2.1	NUM
hassl-3107	125	7	.	.	PUNCT
hassl-3107	126	1	dependent	dependent	ADJ
hassl-3107	126	2	variables	variable	NOUN
hassl-3107	126	3	the	the	DET
hassl-3107	126	4	dependent	dependent	ADJ
hassl-3107	126	5	variable	variable	NOUN
hassl-3107	126	6	in	in	ADP
hassl-3107	126	7	this	this	DET
hassl-3107	126	8	study	study	NOUN
hassl-3107	126	9	was	be	AUX
hassl-3107	126	10	corporate	corporate	ADJ
hassl-3107	126	11	tax	tax	NOUN
hassl-3107	126	12	policy	policy	NOUN
hassl-3107	126	13	and	and	CCONJ
hassl-3107	126	14	proxied	proxie	VERB
hassl-3107	126	15	by	by	ADP
hassl-3107	126	16	a	a	DET
hassl-3107	126	17	new	new	ADJ
hassl-3107	126	18	measure	measure	NOUN
hassl-3107	126	19	,	,	PUNCT
hassl-3107	126	20	namely	namely	ADV
hassl-3107	126	21	tax	tax	NOUN
hassl-3107	126	22	compliance	compliance	NOUN
hassl-3107	126	23	ratio	ratio	NOUN
hassl-3107	126	24	(	(	PUNCT
hassl-3107	126	25	tcr	tcr	PROPN
hassl-3107	126	26	)	)	PUNCT
hassl-3107	126	27	,	,	PUNCT
hassl-3107	126	28	obtained	obtain	VERB
hassl-3107	126	29	by	by	ADP
hassl-3107	126	30	dividing	divide	VERB
hassl-3107	126	31	current	current	ADJ
hassl-3107	126	32	income	income	NOUN
hassl-3107	126	33	tax	tax	NOUN
hassl-3107	126	34	with	with	ADP
hassl-3107	126	35	fiscal	fiscal	ADJ
hassl-3107	126	36	taxable	taxable	ADJ
hassl-3107	126	37	income	income	NOUN
hassl-3107	126	38	and	and	CCONJ
hassl-3107	126	39	multiplied	multiply	VERB
hassl-3107	126	40	by	by	ADP
hassl-3107	126	41	the	the	DET
hassl-3107	126	42	tax	tax	NOUN
hassl-3107	126	43	rate	rate	NOUN
hassl-3107	126	44	.	.	PUNCT
hassl-3107	127	1	this	this	DET
hassl-3107	127	2	tcr	tcr	PROPN
hassl-3107	127	3	measurement	measurement	NOUN
hassl-3107	127	4	can	can	AUX
hassl-3107	127	5	be	be	AUX
hassl-3107	127	6	used	use	VERB
hassl-3107	127	7	to	to	PART
hassl-3107	127	8	measure	measure	VERB
hassl-3107	127	9	the	the	DET
hassl-3107	127	10	level	level	NOUN
hassl-3107	127	11	of	of	ADP
hassl-3107	127	12	corporate	corporate	ADJ
hassl-3107	127	13	tax	tax	NOUN
hassl-3107	127	14	compliance	compliance	NOUN
hassl-3107	127	15	and	and	CCONJ
hassl-3107	127	16	other	other	ADJ
hassl-3107	127	17	tax	tax	NOUN
hassl-3107	127	18	policies	policy	NOUN
hassl-3107	127	19	where	where	SCONJ
hassl-3107	127	20	if	if	SCONJ
hassl-3107	127	21	the	the	DET
hassl-3107	127	22	tcr	tcr	PROPN
hassl-3107	127	23	value	value	NOUN
hassl-3107	127	24	is	be	AUX
hassl-3107	127	25	1	1	NUM
hassl-3107	127	26	or	or	CCONJ
hassl-3107	127	27	more	more	ADJ
hassl-3107	127	28	,	,	PUNCT
hassl-3107	127	29	it	it	PRON
hassl-3107	127	30	is	be	AUX
hassl-3107	127	31	an	an	DET
hassl-3107	127	32	indicator	indicator	NOUN
hassl-3107	127	33	of	of	ADP
hassl-3107	127	34	compliance	compliance	NOUN
hassl-3107	127	35	,	,	PUNCT
hassl-3107	127	36	while	while	SCONJ
hassl-3107	127	37	if	if	SCONJ
hassl-3107	127	38	the	the	DET
hassl-3107	127	39	tcr	tcr	PROPN
hassl-3107	127	40	value	value	NOUN
hassl-3107	127	41	is	be	AUX
hassl-3107	127	42	less	less	ADJ
hassl-3107	127	43	than	than	ADP
hassl-3107	127	44	1	1	NUM
hassl-3107	127	45	,	,	PUNCT
hassl-3107	127	46	the	the	DET
hassl-3107	127	47	company	company	NOUN
hassl-3107	127	48	is	be	AUX
hassl-3107	127	49	indicated	indicate	VERB
hassl-3107	127	50	to	to	PART
hassl-3107	127	51	minimize	minimize	VERB
hassl-3107	127	52	the	the	DET
hassl-3107	127	53	tax	tax	NOUN
hassl-3107	127	54	burden	burden	NOUN
hassl-3107	127	55	.	.	PUNCT
hassl-3107	128	1	tcr	tcr	PROPN
hassl-3107	128	2	is	be	AUX
hassl-3107	128	3	the	the	DET
hassl-3107	128	4	development	development	NOUN
hassl-3107	128	5	of	of	ADP
hassl-3107	128	6	the	the	DET
hassl-3107	128	7	effective	effective	ADJ
hassl-3107	128	8	tax	tax	NOUN
hassl-3107	128	9	rate	rate	NOUN
hassl-3107	128	10	(	(	PUNCT
hassl-3107	128	11	etr	etr	PROPN
hassl-3107	128	12	)	)	PUNCT
hassl-3107	128	13	which	which	PRON
hassl-3107	128	14	is	be	AUX
hassl-3107	128	15	commonly	commonly	ADV
hassl-3107	128	16	used	use	VERB
hassl-3107	128	17	in	in	ADP
hassl-3107	128	18	analyzing	analyze	VERB
hassl-3107	128	19	corporate	corporate	ADJ
hassl-3107	128	20	tax	tax	NOUN
hassl-3107	128	21	avoidance	avoidance	NOUN
hassl-3107	128	22	as	as	ADP
hassl-3107	128	23	in	in	ADP
hassl-3107	128	24	jamei	jamei	PROPN
hassl-3107	128	25	(	(	PUNCT
hassl-3107	128	26	2017	2017	NUM
hassl-3107	128	27	)	)	PUNCT
hassl-3107	128	28	.	.	PUNCT
hassl-3107	129	1	humanities	humanity	NOUN
hassl-3107	129	2	and	and	CCONJ
hassl-3107	129	3	social	social	ADJ
hassl-3107	129	4	sciences	science	NOUN
hassl-3107	129	5	letters	letter	NOUN
hassl-3107	129	6	,	,	PUNCT
hassl-3107	129	7	2022	2022	NUM
hassl-3107	129	8	,	,	PUNCT
hassl-3107	129	9	10(4	10(4	NUM
hassl-3107	129	10	):	):	PUNCT
hassl-3107	129	11	428	428	NUM
hassl-3107	129	12	-	-	SYM
hassl-3107	129	13	439	439	NUM
hassl-3107	129	14	433	433	NUM
hassl-3107	129	15	©	©	PROPN
hassl-3107	129	16	2022	2022	NUM
hassl-3107	129	17	conscientia	conscientia	PROPN
hassl-3107	129	18	beam	beam	PROPN
hassl-3107	129	19	.	.	PUNCT
hassl-3107	130	1	all	all	DET
hassl-3107	130	2	rights	right	NOUN
hassl-3107	130	3	reserved	reserve	VERB
hassl-3107	130	4	.	.	PUNCT
hassl-3107	131	1	3.3	3.3	NUM
hassl-3107	131	2	.	.	PUNCT
hassl-3107	132	1	independent	independent	ADJ
hassl-3107	132	2	variables	variable	NOUN
hassl-3107	132	3	there	there	PRON
hassl-3107	132	4	are	be	VERB
hassl-3107	132	5	three	three	NUM
hassl-3107	132	6	dependent	dependent	ADJ
hassl-3107	132	7	variables	variable	NOUN
hassl-3107	132	8	in	in	ADP
hassl-3107	132	9	the	the	DET
hassl-3107	132	10	research	research	NOUN
hassl-3107	132	11	model	model	NOUN
hassl-3107	132	12	,	,	PUNCT
hassl-3107	132	13	namely	namely	ADV
hassl-3107	132	14	institutional	institutional	ADJ
hassl-3107	132	15	ownership	ownership	NOUN
hassl-3107	132	16	,	,	PUNCT
hassl-3107	132	17	managerial	managerial	ADJ
hassl-3107	132	18	ownership	ownership	NOUN
hassl-3107	132	19	,	,	PUNCT
hassl-3107	132	20	and	and	CCONJ
hassl-3107	132	21	foreign	foreign	ADJ
hassl-3107	132	22	ownership	ownership	NOUN
hassl-3107	132	23	.	.	PUNCT
hassl-3107	133	1	institutional	institutional	ADJ
hassl-3107	133	2	ownership	ownership	NOUN
hassl-3107	133	3	is	be	AUX
hassl-3107	133	4	the	the	DET
hassl-3107	133	5	proportion	proportion	NOUN
hassl-3107	133	6	of	of	ADP
hassl-3107	133	7	the	the	DET
hassl-3107	133	8	issuer	issuer	NOUN
hassl-3107	133	9	's	's	PART
hassl-3107	133	10	share	share	NOUN
hassl-3107	133	11	ownership	ownership	NOUN
hassl-3107	133	12	owned	own	VERB
hassl-3107	133	13	by	by	ADP
hassl-3107	133	14	both	both	DET
hassl-3107	133	15	government	government	NOUN
hassl-3107	133	16	and	and	CCONJ
hassl-3107	133	17	private	private	ADJ
hassl-3107	133	18	institutions	institution	NOUN
hassl-3107	133	19	.	.	PUNCT
hassl-3107	134	1	the	the	DET
hassl-3107	134	2	study	study	NOUN
hassl-3107	134	3	adopted	adopt	VERB
hassl-3107	134	4	the	the	DET
hassl-3107	134	5	point	point	NOUN
hassl-3107	134	6	of	of	ADP
hassl-3107	134	7	view	view	NOUN
hassl-3107	134	8	of	of	ADP
hassl-3107	134	9	ngadiman	ngadiman	NOUN
hassl-3107	134	10	and	and	CCONJ
hassl-3107	134	11	puspitasari	puspitasari	PROPN
hassl-3107	134	12	(	(	PUNCT
hassl-3107	134	13	2014	2014	NUM
hassl-3107	134	14	)	)	PUNCT
hassl-3107	134	15	,	,	PUNCT
hassl-3107	134	16	who	who	PRON
hassl-3107	134	17	suggested	suggest	VERB
hassl-3107	134	18	that	that	SCONJ
hassl-3107	134	19	institutional	institutional	ADJ
hassl-3107	134	20	ownership	ownership	NOUN
hassl-3107	134	21	(	(	PUNCT
hassl-3107	134	22	ins	in	NOUN
hassl-3107	134	23	)	)	PUNCT
hassl-3107	134	24	can	can	AUX
hassl-3107	134	25	be	be	AUX
hassl-3107	134	26	measured	measure	VERB
hassl-3107	134	27	by	by	ADP
hassl-3107	134	28	comparing	compare	VERB
hassl-3107	134	29	the	the	DET
hassl-3107	134	30	number	number	NOUN
hassl-3107	134	31	of	of	ADP
hassl-3107	134	32	shares	share	NOUN
hassl-3107	134	33	owned	own	VERB
hassl-3107	134	34	by	by	ADP
hassl-3107	134	35	the	the	DET
hassl-3107	134	36	institution	institution	NOUN
hassl-3107	134	37	with	with	ADP
hassl-3107	134	38	the	the	DET
hassl-3107	134	39	number	number	NOUN
hassl-3107	134	40	of	of	ADP
hassl-3107	134	41	company	company	NOUN
hassl-3107	134	42	shares	share	NOUN
hassl-3107	134	43	.	.	PUNCT
hassl-3107	135	1	managerial	managerial	ADJ
hassl-3107	135	2	ownership	ownership	NOUN
hassl-3107	135	3	(	(	PUNCT
hassl-3107	135	4	man	man	NOUN
hassl-3107	135	5	)	)	PUNCT
hassl-3107	135	6	is	be	AUX
hassl-3107	135	7	the	the	DET
hassl-3107	135	8	proportion	proportion	NOUN
hassl-3107	135	9	of	of	ADP
hassl-3107	135	10	share	share	NOUN
hassl-3107	135	11	ownership	ownership	NOUN
hassl-3107	135	12	of	of	ADP
hassl-3107	135	13	the	the	DET
hassl-3107	135	14	issuer	issuer	NOUN
hassl-3107	135	15	that	that	PRON
hassl-3107	135	16	is	be	AUX
hassl-3107	135	17	owned	own	VERB
hassl-3107	135	18	by	by	ADP
hassl-3107	135	19	the	the	DET
hassl-3107	135	20	company	company	NOUN
hassl-3107	135	21	's	's	PART
hassl-3107	135	22	internal	internal	ADJ
hassl-3107	135	23	managers	manager	NOUN
hassl-3107	135	24	.	.	PUNCT
hassl-3107	136	1	the	the	DET
hassl-3107	136	2	study	study	NOUN
hassl-3107	136	3	adopted	adopt	VERB
hassl-3107	136	4	the	the	DET
hassl-3107	136	5	principle	principle	NOUN
hassl-3107	136	6	of	of	ADP
hassl-3107	136	7	yetri	yetri	PROPN
hassl-3107	136	8	et	et	PROPN
hassl-3107	136	9	al	al	PROPN
hassl-3107	136	10	.	.	PROPN
hassl-3107	137	1	(	(	PUNCT
hassl-3107	137	2	2020	2020	NUM
hassl-3107	137	3	)	)	PUNCT
hassl-3107	137	4	,	,	PUNCT
hassl-3107	137	5	who	who	PRON
hassl-3107	137	6	believed	believe	VERB
hassl-3107	137	7	that	that	SCONJ
hassl-3107	137	8	managerial	managerial	ADJ
hassl-3107	137	9	ownership	ownership	NOUN
hassl-3107	137	10	is	be	AUX
hassl-3107	137	11	measured	measure	VERB
hassl-3107	137	12	by	by	ADP
hassl-3107	137	13	comparing	compare	VERB
hassl-3107	137	14	the	the	DET
hassl-3107	137	15	number	number	NOUN
hassl-3107	137	16	of	of	ADP
hassl-3107	137	17	shares	share	NOUN
hassl-3107	137	18	owned	own	VERB
hassl-3107	137	19	by	by	ADP
hassl-3107	137	20	management	management	NOUN
hassl-3107	137	21	with	with	ADP
hassl-3107	137	22	the	the	DET
hassl-3107	137	23	number	number	NOUN
hassl-3107	137	24	of	of	ADP
hassl-3107	137	25	company	company	NOUN
hassl-3107	137	26	shares	share	NOUN
hassl-3107	137	27	.	.	PUNCT
hassl-3107	138	1	foreign	foreign	ADJ
hassl-3107	138	2	ownership	ownership	NOUN
hassl-3107	138	3	(	(	PUNCT
hassl-3107	138	4	for	for	ADP
hassl-3107	138	5	)	)	PUNCT
hassl-3107	138	6	is	be	AUX
hassl-3107	138	7	the	the	DET
hassl-3107	138	8	proportion	proportion	NOUN
hassl-3107	138	9	of	of	ADP
hassl-3107	138	10	share	share	NOUN
hassl-3107	138	11	ownership	ownership	NOUN
hassl-3107	138	12	of	of	ADP
hassl-3107	138	13	the	the	DET
hassl-3107	138	14	issuer	issuer	NOUN
hassl-3107	138	15	that	that	PRON
hassl-3107	138	16	is	be	AUX
hassl-3107	138	17	owned	own	VERB
hassl-3107	138	18	by	by	ADP
hassl-3107	138	19	foreign	foreign	ADJ
hassl-3107	138	20	nationals	national	NOUN
hassl-3107	138	21	or	or	CCONJ
hassl-3107	138	22	foreign	foreign	ADJ
hassl-3107	138	23	companies	company	NOUN
hassl-3107	138	24	.	.	PUNCT
hassl-3107	139	1	the	the	DET
hassl-3107	139	2	study	study	NOUN
hassl-3107	139	3	adopted	adopt	VERB
hassl-3107	139	4	idzni	idzni	NOUN
hassl-3107	139	5	and	and	CCONJ
hassl-3107	139	6	purwanto	purwanto	ADP
hassl-3107	139	7	’s	’s	PART
hassl-3107	140	1	(	(	PUNCT
hassl-3107	140	2	2017	2017	NUM
hassl-3107	140	3	)	)	PUNCT
hassl-3107	140	4	premise	premise	NOUN
hassl-3107	140	5	that	that	SCONJ
hassl-3107	140	6	foreign	foreign	ADJ
hassl-3107	140	7	ownership	ownership	NOUN
hassl-3107	140	8	can	can	AUX
hassl-3107	140	9	be	be	AUX
hassl-3107	140	10	measured	measure	VERB
hassl-3107	140	11	by	by	ADP
hassl-3107	140	12	comparing	compare	VERB
hassl-3107	140	13	the	the	DET
hassl-3107	140	14	number	number	NOUN
hassl-3107	140	15	of	of	ADP
hassl-3107	140	16	shares	share	NOUN
hassl-3107	140	17	owned	own	VERB
hassl-3107	140	18	by	by	ADP
hassl-3107	140	19	foreign	foreign	ADJ
hassl-3107	140	20	nationals	national	NOUN
hassl-3107	140	21	and	and	CCONJ
hassl-3107	140	22	foreign	foreign	ADJ
hassl-3107	140	23	institutions	institution	NOUN
hassl-3107	140	24	with	with	ADP
hassl-3107	140	25	the	the	DET
hassl-3107	140	26	number	number	NOUN
hassl-3107	140	27	of	of	ADP
hassl-3107	140	28	company	company	NOUN
hassl-3107	140	29	shares	share	NOUN
hassl-3107	140	30	.	.	PUNCT
hassl-3107	141	1	4	4	X
hassl-3107	141	2	.	.	X
hassl-3107	141	3	data	datum	NOUN
hassl-3107	141	4	analysis	analysis	NOUN
hassl-3107	141	5	and	and	CCONJ
hassl-3107	141	6	results	result	NOUN
hassl-3107	141	7	manufacturing	manufacture	VERB
hassl-3107	141	8	financial	financial	ADJ
hassl-3107	141	9	reports	report	NOUN
hassl-3107	141	10	were	be	AUX
hassl-3107	141	11	taken	take	VERB
hassl-3107	141	12	from	from	ADP
hassl-3107	141	13	the	the	DET
hassl-3107	141	14	idx.co.id	idx.co.id	NOUN
hassl-3107	141	15	which	which	PRON
hassl-3107	141	16	is	be	AUX
hassl-3107	141	17	the	the	DET
hassl-3107	141	18	largest	large	ADJ
hassl-3107	141	19	sector	sector	NOUN
hassl-3107	141	20	on	on	ADP
hassl-3107	141	21	the	the	DET
hassl-3107	141	22	stock	stock	NOUN
hassl-3107	141	23	exchange	exchange	NOUN
hassl-3107	141	24	in	in	ADP
hassl-3107	141	25	indonesia	indonesia	PROPN
hassl-3107	141	26	.	.	PUNCT
hassl-3107	142	1	data	datum	NOUN
hassl-3107	142	2	analysis	analysis	NOUN
hassl-3107	142	3	was	be	AUX
hassl-3107	142	4	performed	perform	VERB
hassl-3107	142	5	using	use	VERB
hassl-3107	142	6	stata	stata	NOUN
hassl-3107	142	7	software	software	NOUN
hassl-3107	142	8	by	by	ADP
hassl-3107	142	9	starting	start	VERB
hassl-3107	142	10	with	with	ADP
hassl-3107	142	11	the	the	DET
hassl-3107	142	12	determination	determination	NOUN
hassl-3107	142	13	of	of	ADP
hassl-3107	142	14	the	the	DET
hassl-3107	142	15	best	good	ADJ
hassl-3107	142	16	model	model	NOUN
hassl-3107	142	17	,	,	PUNCT
hassl-3107	142	18	then	then	ADV
hassl-3107	142	19	testing	test	VERB
hassl-3107	142	20	for	for	ADP
hassl-3107	142	21	normality	normality	NOUN
hassl-3107	142	22	,	,	PUNCT
hassl-3107	142	23	multicollinearity	multicollinearity	NOUN
hassl-3107	142	24	,	,	PUNCT
hassl-3107	142	25	heteroscedasticity	heteroscedasticity	NOUN
hassl-3107	142	26	,	,	PUNCT
hassl-3107	142	27	and	and	CCONJ
hassl-3107	142	28	autocorrelation	autocorrelation	NOUN
hassl-3107	142	29	,	,	PUNCT
hassl-3107	142	30	and	and	CCONJ
hassl-3107	142	31	ending	end	VERB
hassl-3107	142	32	with	with	ADP
hassl-3107	142	33	the	the	DET
hassl-3107	142	34	coefficient	coefficient	NOUN
hassl-3107	142	35	of	of	ADP
hassl-3107	142	36	determination	determination	NOUN
hassl-3107	142	37	test	test	NOUN
hassl-3107	142	38	,	,	PUNCT
hassl-3107	142	39	fit	fit	NOUN
hassl-3107	142	40	-	-	PUNCT
hassl-3107	142	41	test	test	NOUN
hassl-3107	142	42	,	,	PUNCT
hassl-3107	142	43	and	and	CCONJ
hassl-3107	142	44	t	t	X
hassl-3107	142	45	-	-	PUNCT
hassl-3107	142	46	test	test	NOUN
hassl-3107	142	47	.	.	PUNCT
hassl-3107	143	1	based	base	VERB
hassl-3107	143	2	on	on	ADP
hassl-3107	143	3	purposive	purposive	ADJ
hassl-3107	143	4	sampling	sampling	NOUN
hassl-3107	143	5	,	,	PUNCT
hassl-3107	143	6	132	132	NUM
hassl-3107	143	7	data	datum	NOUN
hassl-3107	143	8	of	of	ADP
hassl-3107	143	9	annual	annual	ADJ
hassl-3107	143	10	reports	report	NOUN
hassl-3107	143	11	were	be	AUX
hassl-3107	143	12	processed	process	VERB
hassl-3107	143	13	and	and	CCONJ
hassl-3107	143	14	analyzed	analyze	VERB
hassl-3107	143	15	using	use	VERB
hassl-3107	143	16	stata	stata	NOUN
hassl-3107	143	17	software	software	NOUN
hassl-3107	143	18	,	,	PUNCT
hassl-3107	143	19	as	as	SCONJ
hassl-3107	143	20	shown	show	VERB
hassl-3107	143	21	in	in	ADP
hassl-3107	143	22	table	table	NOUN
hassl-3107	143	23	1	1	NUM
hassl-3107	143	24	.	.	PUNCT
hassl-3107	143	25	table	table	NOUN
hassl-3107	143	26	1	1	NUM
hassl-3107	143	27	.	.	PUNCT
hassl-3107	143	28	descriptive	descriptive	ADJ
hassl-3107	143	29	statistics	statistic	NOUN
hassl-3107	143	30	.	.	PUNCT
hassl-3107	144	1	variables	variables	PROPN
hassl-3107	144	2	min	min	PROPN
hassl-3107	144	3	.	.	PROPN
hassl-3107	144	4	max	max	PROPN
hassl-3107	144	5	.	.	PUNCT
hassl-3107	145	1	mean	mean	VERB
hassl-3107	145	2	std	std	PROPN
hassl-3107	145	3	.	.	PROPN
hassl-3107	145	4	dev	dev	PROPN
hassl-3107	145	5	.	.	PUNCT
hassl-3107	146	1	ins	in	VERB
hassl-3107	146	2	0.224	0.224	NUM
hassl-3107	146	3	0.997	0.997	NUM
hassl-3107	146	4	0.706	0.706	NUM
hassl-3107	146	5	0.199	0.199	NUM
hassl-3107	146	6	man	man	NOUN
hassl-3107	146	7	0.001	0.001	NUM
hassl-3107	146	8	0.255	0.255	NUM
hassl-3107	146	9	0.037	0.037	NUM
hassl-3107	146	10	0.070	0.070	NUM
hassl-3107	146	11	for	for	ADP
hassl-3107	146	12	0.049	0.049	NUM
hassl-3107	146	13	0.996	0.996	NUM
hassl-3107	146	14	0.494	0.494	NUM
hassl-3107	146	15	0.232	0.232	NUM
hassl-3107	146	16	tcr	tcr	PROPN
hassl-3107	146	17	-0.898	-0.898	PROPN
hassl-3107	146	18	0.555	0.555	NUM
hassl-3107	146	19	0.029	0.029	NUM
hassl-3107	146	20	0.120	0.120	NUM
hassl-3107	146	21	note	note	NOUN
hassl-3107	146	22	:	:	PUNCT
hassl-3107	146	23	ins	in	NOUN
hassl-3107	146	24	=	=	PUNCT
hassl-3107	146	25	institutional	institutional	ADJ
hassl-3107	146	26	ownership	ownership	NOUN
hassl-3107	146	27	,	,	PUNCT
hassl-3107	146	28	man	man	NOUN
hassl-3107	146	29	=	=	SYM
hassl-3107	146	30	managerial	managerial	ADJ
hassl-3107	146	31	ownership	ownership	NOUN
hassl-3107	146	32	,	,	PUNCT
hassl-3107	146	33	for	for	ADP
hassl-3107	146	34	=	=	SYM
hassl-3107	146	35	foreign	foreign	ADJ
hassl-3107	146	36	ownership	ownership	NOUN
hassl-3107	146	37	,	,	PUNCT
hassl-3107	146	38	tcr	tcr	PROPN
hassl-3107	146	39	=	=	PUNCT
hassl-3107	146	40	corporate	corporate	ADJ
hassl-3107	146	41	tax	tax	NOUN
hassl-3107	146	42	policy	policy	NOUN
hassl-3107	146	43	.	.	PUNCT
hassl-3107	147	1	based	base	VERB
hassl-3107	147	2	on	on	ADP
hassl-3107	147	3	table	table	NOUN
hassl-3107	147	4	1	1	NUM
hassl-3107	147	5	,	,	PUNCT
hassl-3107	147	6	it	it	PRON
hassl-3107	147	7	can	can	AUX
hassl-3107	147	8	be	be	AUX
hassl-3107	147	9	seen	see	VERB
hassl-3107	147	10	that	that	SCONJ
hassl-3107	147	11	manufacturing	manufacturing	NOUN
hassl-3107	147	12	shares	share	NOUN
hassl-3107	147	13	are	be	AUX
hassl-3107	147	14	still	still	ADV
hassl-3107	147	15	in	in	ADP
hassl-3107	147	16	demand	demand	NOUN
hassl-3107	147	17	by	by	ADP
hassl-3107	147	18	institutions	institution	NOUN
hassl-3107	147	19	so	so	SCONJ
hassl-3107	147	20	that	that	SCONJ
hassl-3107	147	21	ownership	ownership	NOUN
hassl-3107	147	22	is	be	AUX
hassl-3107	147	23	70.60	70.60	NUM
hassl-3107	147	24	%	%	NOUN
hassl-3107	147	25	,	,	PUNCT
hassl-3107	147	26	whereas	whereas	SCONJ
hassl-3107	147	27	foreign	foreign	ADJ
hassl-3107	147	28	ownership	ownership	NOUN
hassl-3107	147	29	is	be	AUX
hassl-3107	147	30	49.24	49.24	NUM
hassl-3107	147	31	%	%	NOUN
hassl-3107	147	32	and	and	CCONJ
hassl-3107	147	33	management	management	NOUN
hassl-3107	147	34	ownership	ownership	NOUN
hassl-3107	147	35	is	be	AUX
hassl-3107	147	36	quite	quite	ADV
hassl-3107	147	37	small	small	ADJ
hassl-3107	147	38	,	,	PUNCT
hassl-3107	147	39	amounting	amount	VERB
hassl-3107	147	40	to	to	ADP
hassl-3107	147	41	3.72	3.72	NUM
hassl-3107	147	42	%	%	NOUN
hassl-3107	147	43	.	.	PUNCT
hassl-3107	148	1	with	with	ADP
hassl-3107	148	2	a	a	DET
hassl-3107	148	3	mean	mean	ADJ
hassl-3107	148	4	value	value	NOUN
hassl-3107	148	5	of	of	ADP
hassl-3107	148	6	2.94	2.94	NUM
hassl-3107	148	7	%	%	NOUN
hassl-3107	148	8	,	,	PUNCT
hassl-3107	148	9	it	it	PRON
hassl-3107	148	10	shows	show	VERB
hassl-3107	148	11	that	that	SCONJ
hassl-3107	148	12	the	the	DET
hassl-3107	148	13	company	company	NOUN
hassl-3107	148	14	's	's	PART
hassl-3107	148	15	policy	policy	NOUN
hassl-3107	148	16	in	in	ADP
hassl-3107	148	17	tax	tax	NOUN
hassl-3107	148	18	compliance	compliance	NOUN
hassl-3107	148	19	is	be	AUX
hassl-3107	148	20	very	very	ADV
hassl-3107	148	21	low	low	ADJ
hassl-3107	148	22	and	and	CCONJ
hassl-3107	148	23	vice	vice	ADV
hassl-3107	148	24	versa	versa	ADV
hassl-3107	148	25	,	,	PUNCT
hassl-3107	148	26	and	and	CCONJ
hassl-3107	148	27	it	it	PRON
hassl-3107	148	28	suggests	suggest	VERB
hassl-3107	148	29	that	that	SCONJ
hassl-3107	148	30	the	the	DET
hassl-3107	148	31	company	company	NOUN
hassl-3107	148	32	's	's	PART
hassl-3107	148	33	policy	policy	NOUN
hassl-3107	148	34	in	in	ADP
hassl-3107	148	35	minimizing	minimize	VERB
hassl-3107	148	36	the	the	DET
hassl-3107	148	37	tax	tax	NOUN
hassl-3107	148	38	burden	burden	NOUN
hassl-3107	148	39	is	be	AUX
hassl-3107	148	40	very	very	ADV
hassl-3107	148	41	high	high	ADJ
hassl-3107	148	42	.	.	PUNCT
hassl-3107	149	1	the	the	DET
hassl-3107	149	2	advantage	advantage	NOUN
hassl-3107	149	3	of	of	ADP
hassl-3107	149	4	panel	panel	NOUN
hassl-3107	149	5	data	datum	NOUN
hassl-3107	149	6	compared	compare	VERB
hassl-3107	149	7	to	to	ADP
hassl-3107	149	8	other	other	ADJ
hassl-3107	149	9	types	type	NOUN
hassl-3107	149	10	of	of	ADP
hassl-3107	149	11	data	data	NOUN
hassl-3107	149	12	is	be	AUX
hassl-3107	149	13	the	the	DET
hassl-3107	149	14	selection	selection	NOUN
hassl-3107	149	15	of	of	ADP
hassl-3107	149	16	a	a	DET
hassl-3107	149	17	model	model	NOUN
hassl-3107	149	18	that	that	PRON
hassl-3107	149	19	fits	fit	VERB
hassl-3107	149	20	the	the	DET
hassl-3107	149	21	existing	exist	VERB
hassl-3107	149	22	data	datum	NOUN
hassl-3107	149	23	(	(	PUNCT
hassl-3107	149	24	gujarati	gujarati	PROPN
hassl-3107	149	25	,	,	PUNCT
hassl-3107	149	26	2012	2012	NUM
hassl-3107	149	27	)	)	PUNCT
hassl-3107	149	28	.	.	PUNCT
hassl-3107	150	1	this	this	PRON
hassl-3107	150	2	is	be	AUX
hassl-3107	150	3	because	because	SCONJ
hassl-3107	150	4	panel	panel	NOUN
hassl-3107	150	5	data	datum	NOUN
hassl-3107	150	6	is	be	AUX
hassl-3107	150	7	a	a	DET
hassl-3107	150	8	combination	combination	NOUN
hassl-3107	150	9	of	of	ADP
hassl-3107	150	10	time	time	NOUN
hassl-3107	150	11	series	series	NOUN
hassl-3107	150	12	and	and	CCONJ
hassl-3107	150	13	cross	cross	ADJ
hassl-3107	150	14	-	-	ADJ
hassl-3107	150	15	section	section	ADJ
hassl-3107	150	16	data	datum	NOUN
hassl-3107	150	17	.	.	PUNCT
hassl-3107	151	1	after	after	ADP
hassl-3107	151	2	the	the	DET
hassl-3107	151	3	chow	chow	PROPN
hassl-3107	151	4	test	test	NOUN
hassl-3107	151	5	,	,	PUNCT
hassl-3107	151	6	lm	lm	X
hassl-3107	151	7	test	test	NOUN
hassl-3107	151	8	,	,	PUNCT
hassl-3107	151	9	and	and	CCONJ
hassl-3107	151	10	hausman	hausman	ADJ
hassl-3107	151	11	test	test	NOUN
hassl-3107	151	12	,	,	PUNCT
hassl-3107	151	13	it	it	PRON
hassl-3107	151	14	is	be	AUX
hassl-3107	151	15	known	know	VERB
hassl-3107	151	16	that	that	SCONJ
hassl-3107	151	17	the	the	DET
hassl-3107	151	18	common	common	ADJ
hassl-3107	151	19	effect	effect	NOUN
hassl-3107	151	20	is	be	AUX
hassl-3107	151	21	the	the	DET
hassl-3107	151	22	best	good	ADJ
hassl-3107	151	23	model	model	NOUN
hassl-3107	151	24	in	in	ADP
hassl-3107	151	25	a	a	DET
hassl-3107	151	26	regression	regression	NOUN
hassl-3107	151	27	test	test	NOUN
hassl-3107	151	28	.	.	PUNCT
hassl-3107	152	1	table	table	NOUN
hassl-3107	152	2	2	2	NUM
hassl-3107	152	3	.	.	PUNCT
hassl-3107	152	4	main	main	ADJ
hassl-3107	152	5	hypothesis	hypothesis	NOUN
hassl-3107	152	6	.	.	PUNCT
hassl-3107	153	1	[	[	X
hassl-3107	153	2	1	1	X
hassl-3107	153	3	]	]	PUNCT
hassl-3107	153	4	tcr	tcr	PROPN
hassl-3107	153	5	=	=	PROPN
hassl-3107	153	6	β₀	β₀	PROPN
hassl-3107	153	7	+	+	NUM
hassl-3107	153	8	β₁ins	β₁in	NOUN
hassl-3107	153	9	+	+	NUM
hassl-3107	153	10	β₂man	β₂man	NUM
hassl-3107	154	1	+	+	CCONJ
hassl-3107	154	2	β₃for	β₃for	PUNCT
hassl-3107	155	1	+	+	CCONJ
hassl-3107	155	2	ε	ε	PROPN
hassl-3107	155	3	variables	variables	PROPN
hassl-3107	155	4	coef	coef	PROPN
hassl-3107	155	5	.	.	PUNCT
hassl-3107	156	1	t	t	PROPN
hassl-3107	156	2	-	-	PUNCT
hassl-3107	156	3	stat	stat	PROPN
hassl-3107	156	4	sig	sig	PROPN
hassl-3107	156	5	.	.	PUNCT
hassl-3107	157	1	result	result	PROPN
hassl-3107	157	2	ins	ins	PROPN
hassl-3107	157	3	-	-	PUNCT
hassl-3107	157	4	>	>	X
hassl-3107	157	5	tcr	tcr	PROPN
hassl-3107	157	6	-0.005	-0.005	PUNCT
hassl-3107	157	7	-2.06	-2.06	NUM
hassl-3107	157	8	0.042	0.042	NUM
hassl-3107	157	9	*	*	PUNCT
hassl-3107	157	10	*	*	PUNCT
hassl-3107	157	11	accepted	accepted	ADJ
hassl-3107	157	12	man	man	NOUN
hassl-3107	157	13	-	-	PUNCT
hassl-3107	157	14	>	>	X
hassl-3107	157	15	tcr	tcr	PROPN
hassl-3107	157	16	-0.004	-0.004	PUNCT
hassl-3107	157	17	-0.55	-0.55	NUM
hassl-3107	157	18	0.587	0.587	NUM
hassl-3107	157	19	rejected	reject	VERB
hassl-3107	157	20	for	for	ADP
hassl-3107	157	21	-	-	PUNCT
hassl-3107	157	22	>	>	X
hassl-3107	157	23	tcr	tcr	PROPN
hassl-3107	157	24	-0.004	-0.004	PUNCT
hassl-3107	157	25	-2.15	-2.15	NUM
hassl-3107	157	26	0.034	0.034	NUM
hassl-3107	157	27	*	*	PUNCT
hassl-3107	157	28	*	*	PUNCT
hassl-3107	157	29	accepted	accept	VERB
hassl-3107	157	30	n	n	PRON
hassl-3107	157	31	105	105	NUM
hassl-3107	157	32	f	f	NOUN
hassl-3107	157	33	0.0093	0.0093	NUM
hassl-3107	157	34	*	*	PUNCT
hassl-3107	157	35	*	*	PUNCT
hassl-3107	157	36	*	*	PUNCT
hassl-3107	157	37	r	r	X
hassl-3107	157	38	-	-	PUNCT
hassl-3107	157	39	square	square	ADJ
hassl-3107	157	40	0.1071	0.1071	NUM
hassl-3107	157	41	note	note	NOUN
hassl-3107	157	42	:	:	PUNCT
hassl-3107	157	43	ins	in	NOUN
hassl-3107	157	44	=	=	PUNCT
hassl-3107	157	45	institutional	institutional	ADJ
hassl-3107	157	46	ownership	ownership	NOUN
hassl-3107	157	47	,	,	PUNCT
hassl-3107	157	48	man	man	NOUN
hassl-3107	157	49	=	=	SYM
hassl-3107	157	50	managerial	managerial	ADJ
hassl-3107	157	51	ownership	ownership	NOUN
hassl-3107	157	52	,	,	PUNCT
hassl-3107	157	53	for	for	ADP
hassl-3107	157	54	=	=	SYM
hassl-3107	157	55	foreign	foreign	ADJ
hassl-3107	157	56	ownership	ownership	NOUN
hassl-3107	157	57	,	,	PUNCT
hassl-3107	157	58	tcr	tcr	PROPN
hassl-3107	157	59	=	=	SYM
hassl-3107	157	60	tax	tax	NOUN
hassl-3107	157	61	policy	policy	NOUN
hassl-3107	157	62	.	.	PUNCT
hassl-3107	158	1	*	*	PUNCT
hassl-3107	158	2	*	*	PUNCT
hassl-3107	158	3	sign	sign	NOUN
hassl-3107	158	4	5	5	NUM
hassl-3107	158	5	%	%	NOUN
hassl-3107	158	6	;	;	PUNCT
hassl-3107	158	7	*	*	PUNCT
hassl-3107	158	8	*	*	PUNCT
hassl-3107	158	9	*	*	PUNCT
hassl-3107	158	10	10	10	NUM
hassl-3107	158	11	%	%	NOUN
hassl-3107	158	12	.	.	PUNCT
hassl-3107	159	1	humanities	humanity	NOUN
hassl-3107	159	2	and	and	CCONJ
hassl-3107	159	3	social	social	ADJ
hassl-3107	159	4	sciences	science	NOUN
hassl-3107	159	5	letters	letter	NOUN
hassl-3107	159	6	,	,	PUNCT
hassl-3107	159	7	2022	2022	NUM
hassl-3107	159	8	,	,	PUNCT
hassl-3107	159	9	10(4	10(4	NUM
hassl-3107	159	10	):	):	PUNCT
hassl-3107	159	11	428	428	NUM
hassl-3107	159	12	-	-	SYM
hassl-3107	159	13	439	439	NUM
hassl-3107	159	14	434	434	NUM
hassl-3107	159	15	©	©	PROPN
hassl-3107	159	16	2022	2022	NUM
hassl-3107	159	17	conscientia	conscientia	PROPN
hassl-3107	159	18	beam	beam	PROPN
hassl-3107	159	19	.	.	PUNCT
hassl-3107	160	1	all	all	DET
hassl-3107	160	2	rights	right	NOUN
hassl-3107	160	3	reserved	reserve	VERB
hassl-3107	160	4	.	.	PUNCT
hassl-3107	161	1	a	a	DET
hassl-3107	161	2	classical	classical	ADJ
hassl-3107	161	3	assumption	assumption	NOUN
hassl-3107	161	4	test	test	NOUN
hassl-3107	161	5	was	be	AUX
hassl-3107	161	6	then	then	ADV
hassl-3107	161	7	performed	perform	VERB
hassl-3107	161	8	to	to	PART
hassl-3107	161	9	assess	assess	VERB
hassl-3107	161	10	the	the	DET
hassl-3107	161	11	quality	quality	NOUN
hassl-3107	161	12	of	of	ADP
hassl-3107	161	13	the	the	DET
hassl-3107	161	14	existing	exist	VERB
hassl-3107	161	15	data	datum	NOUN
hassl-3107	161	16	.	.	PUNCT
hassl-3107	162	1	the	the	DET
hassl-3107	162	2	132	132	NUM
hassl-3107	162	3	data	datum	NOUN
hassl-3107	162	4	analyzed	analyze	VERB
hassl-3107	162	5	by	by	ADP
hassl-3107	162	6	the	the	DET
hassl-3107	162	7	normality	normality	NOUN
hassl-3107	162	8	test	test	NOUN
hassl-3107	162	9	did	do	AUX
hassl-3107	162	10	not	not	PART
hassl-3107	162	11	show	show	VERB
hassl-3107	162	12	good	good	ADJ
hassl-3107	162	13	results	result	NOUN
hassl-3107	162	14	,	,	PUNCT
hassl-3107	162	15	so	so	ADV
hassl-3107	162	16	trimming	trimming	NOUN
hassl-3107	162	17	and	and	CCONJ
hassl-3107	162	18	winsorizing	winsorizing	NOUN
hassl-3107	162	19	were	be	AUX
hassl-3107	162	20	carried	carry	VERB
hassl-3107	162	21	out	out	ADP
hassl-3107	162	22	,	,	PUNCT
hassl-3107	162	23	followed	follow	VERB
hassl-3107	162	24	by	by	ADP
hassl-3107	162	25	testing	testing	NOUN
hassl-3107	162	26	and	and	CCONJ
hassl-3107	162	27	passing	passing	NOUN
hassl-3107	162	28	of	of	ADP
hassl-3107	162	29	105	105	NUM
hassl-3107	162	30	data	datum	NOUN
hassl-3107	162	31	for	for	ADP
hassl-3107	162	32	second	second	ADJ
hassl-3107	162	33	normality	normality	NOUN
hassl-3107	162	34	.	.	PUNCT
hassl-3107	163	1	the	the	DET
hassl-3107	163	2	research	research	NOUN
hassl-3107	163	3	data	datum	NOUN
hassl-3107	163	4	also	also	ADV
hassl-3107	163	5	passed	pass	VERB
hassl-3107	163	6	the	the	DET
hassl-3107	163	7	multicollinearity	multicollinearity	NOUN
hassl-3107	163	8	and	and	CCONJ
hassl-3107	163	9	autocorrelation	autocorrelation	NOUN
hassl-3107	163	10	test	test	NOUN
hassl-3107	163	11	,	,	PUNCT
hassl-3107	163	12	showing	show	VERB
hassl-3107	163	13	problems	problem	NOUN
hassl-3107	163	14	in	in	ADP
hassl-3107	163	15	the	the	DET
hassl-3107	163	16	heteroscedasticity	heteroscedasticity	NOUN
hassl-3107	163	17	test	test	NOUN
hassl-3107	163	18	suggesting	suggest	VERB
hassl-3107	163	19	that	that	SCONJ
hassl-3107	163	20	the	the	DET
hassl-3107	163	21	data	datum	NOUN
hassl-3107	163	22	was	be	AUX
hassl-3107	163	23	robust	robust	ADJ
hassl-3107	163	24	.	.	PUNCT
hassl-3107	164	1	table	table	NOUN
hassl-3107	164	2	2	2	NUM
hassl-3107	164	3	shows	show	VERB
hassl-3107	164	4	the	the	DET
hassl-3107	164	5	results	result	NOUN
hassl-3107	164	6	of	of	ADP
hassl-3107	164	7	the	the	DET
hassl-3107	164	8	hypothesis	hypothesis	NOUN
hassl-3107	164	9	testing	testing	NOUN
hassl-3107	164	10	of	of	ADP
hassl-3107	164	11	the	the	DET
hassl-3107	164	12	main	main	ADJ
hassl-3107	164	13	model	model	NOUN
hassl-3107	164	14	,	,	PUNCT
hassl-3107	164	15	it	it	PRON
hassl-3107	164	16	can	can	AUX
hassl-3107	164	17	be	be	AUX
hassl-3107	164	18	explained	explain	VERB
hassl-3107	164	19	that	that	SCONJ
hassl-3107	164	20	h1	h1	NOUN
hassl-3107	164	21	and	and	CCONJ
hassl-3107	164	22	h3	h3	NOUN
hassl-3107	164	23	are	be	AUX
hassl-3107	164	24	accepted	accept	VERB
hassl-3107	164	25	,	,	PUNCT
hassl-3107	164	26	while	while	SCONJ
hassl-3107	164	27	h2	h2	NOUN
hassl-3107	164	28	is	be	AUX
hassl-3107	164	29	rejected	reject	VERB
hassl-3107	164	30	.	.	PUNCT
hassl-3107	165	1	the	the	DET
hassl-3107	165	2	results	result	NOUN
hassl-3107	165	3	of	of	ADP
hassl-3107	165	4	the	the	DET
hassl-3107	165	5	determination	determination	NOUN
hassl-3107	165	6	coefficient	coefficient	NOUN
hassl-3107	165	7	test	test	NOUN
hassl-3107	165	8	show	show	VERB
hassl-3107	165	9	that	that	SCONJ
hassl-3107	165	10	only	only	ADV
hassl-3107	165	11	10.71	10.71	NUM
hassl-3107	165	12	%	%	NOUN
hassl-3107	165	13	of	of	ADP
hassl-3107	165	14	the	the	DET
hassl-3107	165	15	ownership	ownership	NOUN
hassl-3107	165	16	structure	structure	NOUN
hassl-3107	165	17	variable	variable	NOUN
hassl-3107	165	18	can	can	AUX
hassl-3107	165	19	explain	explain	VERB
hassl-3107	165	20	tax	tax	NOUN
hassl-3107	165	21	policy	policy	NOUN
hassl-3107	165	22	.	.	PUNCT
hassl-3107	166	1	the	the	DET
hassl-3107	166	2	expansion	expansion	NOUN
hassl-3107	166	3	test	test	NOUN
hassl-3107	166	4	was	be	AUX
hassl-3107	166	5	also	also	ADV
hassl-3107	166	6	performed	perform	VERB
hassl-3107	166	7	with	with	ADP
hassl-3107	166	8	simple	simple	ADJ
hassl-3107	166	9	regression	regression	NOUN
hassl-3107	166	10	between	between	ADP
hassl-3107	166	11	each	each	DET
hassl-3107	166	12	independent	independent	ADJ
hassl-3107	166	13	variable	variable	NOUN
hassl-3107	166	14	on	on	ADP
hassl-3107	166	15	the	the	DET
hassl-3107	166	16	dependent	dependent	ADJ
hassl-3107	166	17	variable	variable	NOUN
hassl-3107	166	18	.	.	PUNCT
hassl-3107	167	1	this	this	PRON
hassl-3107	167	2	was	be	AUX
hassl-3107	167	3	done	do	VERB
hassl-3107	167	4	because	because	SCONJ
hassl-3107	167	5	not	not	PART
hassl-3107	167	6	all	all	DET
hassl-3107	167	7	research	research	NOUN
hassl-3107	167	8	populations	population	NOUN
hassl-3107	167	9	had	have	VERB
hassl-3107	167	10	3	3	NUM
hassl-3107	167	11	types	type	NOUN
hassl-3107	167	12	of	of	ADP
hassl-3107	167	13	ownership	ownership	NOUN
hassl-3107	167	14	as	as	SCONJ
hassl-3107	167	15	analyzed	analyze	VERB
hassl-3107	167	16	in	in	ADP
hassl-3107	167	17	this	this	DET
hassl-3107	167	18	study	study	NOUN
hassl-3107	167	19	,	,	PUNCT
hassl-3107	167	20	namely	namely	ADV
hassl-3107	167	21	institutional	institutional	ADJ
hassl-3107	167	22	ownership	ownership	NOUN
hassl-3107	167	23	,	,	PUNCT
hassl-3107	167	24	managerial	managerial	ADJ
hassl-3107	167	25	ownership	ownership	NOUN
hassl-3107	167	26	and	and	CCONJ
hassl-3107	167	27	foreign	foreign	ADJ
hassl-3107	167	28	ownership	ownership	NOUN
hassl-3107	167	29	.	.	PUNCT
hassl-3107	168	1	this	this	DET
hassl-3107	168	2	expansion	expansion	NOUN
hassl-3107	168	3	test	test	NOUN
hassl-3107	168	4	was	be	AUX
hassl-3107	168	5	conducted	conduct	VERB
hassl-3107	168	6	to	to	PART
hassl-3107	168	7	determine	determine	VERB
hassl-3107	168	8	the	the	DET
hassl-3107	168	9	partial	partial	ADJ
hassl-3107	168	10	effect	effect	NOUN
hassl-3107	168	11	of	of	ADP
hassl-3107	168	12	the	the	DET
hassl-3107	168	13	type	type	NOUN
hassl-3107	168	14	of	of	ADP
hassl-3107	168	15	company	company	NOUN
hassl-3107	168	16	ownership	ownership	NOUN
hassl-3107	168	17	on	on	ADP
hassl-3107	168	18	the	the	DET
hassl-3107	168	19	company	company	NOUN
hassl-3107	168	20	's	's	PART
hassl-3107	168	21	tax	tax	NOUN
hassl-3107	168	22	policy	policy	NOUN
hassl-3107	168	23	taken	take	VERB
hassl-3107	168	24	by	by	ADP
hassl-3107	168	25	management	management	NOUN
hassl-3107	168	26	.	.	PUNCT
hassl-3107	169	1	table	table	NOUN
hassl-3107	169	2	3	3	NUM
hassl-3107	169	3	.	.	PUNCT
hassl-3107	169	4	expansion	expansion	NOUN
hassl-3107	169	5	test	test	NOUN
hassl-3107	169	6	result	result	NOUN
hassl-3107	169	7	.	.	PUNCT
hassl-3107	170	1	m	m	VERB
hassl-3107	170	2	regression	regression	NOUN
hassl-3107	170	3	n	n	PRON
hassl-3107	170	4	r	r	NOUN
hassl-3107	170	5	-	-	PUNCT
hassl-3107	170	6	square	square	ADJ
hassl-3107	170	7	coef	coef	PROPN
hassl-3107	170	8	.	.	PUNCT
hassl-3107	171	1	sig	sig	PROPN
hassl-3107	171	2	.	.	PUNCT
hassl-3107	172	1	[	[	X
hassl-3107	172	2	2	2	NUM
hassl-3107	172	3	]	]	X
hassl-3107	172	4	ins	in	NOUN
hassl-3107	172	5	-	-	PUNCT
hassl-3107	172	6	>	>	X
hassl-3107	172	7	tcr	tcr	PROPN
hassl-3107	172	8	514	514	NUM
hassl-3107	172	9	0.009	0.009	NUM
hassl-3107	172	10	-0.130	-0.130	NUM
hassl-3107	172	11	0.025	0.025	NUM
hassl-3107	172	12	*	*	PUNCT
hassl-3107	172	13	*	*	PUNCT
hassl-3107	173	1	[	[	X
hassl-3107	173	2	3	3	NUM
hassl-3107	173	3	]	]	X
hassl-3107	173	4	man	man	NOUN
hassl-3107	173	5	-	-	PUNCT
hassl-3107	173	6	>	>	X
hassl-3107	173	7	tcr	tcr	PROPN
hassl-3107	173	8	214	214	NUM
hassl-3107	173	9	0.027	0.027	NUM
hassl-3107	173	10	-0.333	-0.333	PUNCT
hassl-3107	173	11	0.015	0.015	NUM
hassl-3107	173	12	*	*	PUNCT
hassl-3107	173	13	*	*	PUNCT
hassl-3107	174	1	[	[	X
hassl-3107	174	2	4	4	X
hassl-3107	174	3	]	]	X
hassl-3107	174	4	for	for	ADP
hassl-3107	174	5	-	-	PUNCT
hassl-3107	174	6	>	>	X
hassl-3107	174	7	tcr	tcr	PROPN
hassl-3107	174	8	233	233	NUM
hassl-3107	174	9	0.022	0.022	NUM
hassl-3107	174	10	-0.128	-0.128	PUNCT
hassl-3107	174	11	0.023	0.023	NUM
hassl-3107	174	12	*	*	NOUN
hassl-3107	174	13	*	*	PUNCT
hassl-3107	174	14	note	note	NOUN
hassl-3107	174	15	:	:	PUNCT
hassl-3107	174	16	ins	in	NOUN
hassl-3107	174	17	=	=	PUNCT
hassl-3107	174	18	institutional	institutional	ADJ
hassl-3107	174	19	ownership	ownership	NOUN
hassl-3107	174	20	,	,	PUNCT
hassl-3107	174	21	man	man	NOUN
hassl-3107	174	22	=	=	SYM
hassl-3107	174	23	managerial	managerial	ADJ
hassl-3107	174	24	ownership	ownership	NOUN
hassl-3107	174	25	,	,	PUNCT
hassl-3107	174	26	for	for	ADP
hassl-3107	174	27	=	=	SYM
hassl-3107	174	28	foreign	foreign	ADJ
hassl-3107	174	29	ownership	ownership	NOUN
hassl-3107	174	30	,	,	PUNCT
hassl-3107	174	31	tcr	tcr	PROPN
hassl-3107	174	32	=	=	PUNCT
hassl-3107	174	33	corporate	corporate	ADJ
hassl-3107	174	34	tax	tax	NOUN
hassl-3107	174	35	policy	policy	NOUN
hassl-3107	174	36	.	.	PUNCT
hassl-3107	175	1	*	*	PUNCT
hassl-3107	175	2	*	*	PUNCT
hassl-3107	175	3	significant	significant	ADJ
hassl-3107	175	4	5	5	NUM
hassl-3107	175	5	%	%	NOUN
hassl-3107	175	6	.	.	PUNCT
hassl-3107	176	1	the	the	DET
hassl-3107	176	2	expansion	expansion	NOUN
hassl-3107	176	3	test	test	NOUN
hassl-3107	176	4	is	be	AUX
hassl-3107	176	5	shown	show	VERB
hassl-3107	176	6	in	in	ADP
hassl-3107	176	7	table	table	NOUN
hassl-3107	176	8	3	3	NUM
hassl-3107	176	9	which	which	PRON
hassl-3107	176	10	reveals	reveal	VERB
hassl-3107	176	11	that	that	SCONJ
hassl-3107	176	12	institutional	institutional	ADJ
hassl-3107	176	13	ownership	ownership	NOUN
hassl-3107	176	14	has	have	VERB
hassl-3107	176	15	an	an	DET
hassl-3107	176	16	influence	influence	NOUN
hassl-3107	176	17	on	on	ADP
hassl-3107	176	18	management	management	NOUN
hassl-3107	176	19	in	in	ADP
hassl-3107	176	20	determining	determine	VERB
hassl-3107	176	21	the	the	DET
hassl-3107	176	22	company	company	NOUN
hassl-3107	176	23	's	's	PART
hassl-3107	176	24	tax	tax	NOUN
hassl-3107	176	25	policy	policy	NOUN
hassl-3107	176	26	and	and	CCONJ
hassl-3107	176	27	to	to	PART
hassl-3107	176	28	minimize	minimize	VERB
hassl-3107	176	29	the	the	DET
hassl-3107	176	30	tax	tax	NOUN
hassl-3107	176	31	burden	burden	NOUN
hassl-3107	176	32	(	(	PUNCT
hassl-3107	176	33	model	model	NOUN
hassl-3107	176	34	2	2	NUM
hassl-3107	176	35	)	)	PUNCT
hassl-3107	176	36	.	.	PUNCT
hassl-3107	177	1	this	this	PRON
hassl-3107	177	2	is	be	AUX
hassl-3107	177	3	because	because	SCONJ
hassl-3107	177	4	the	the	DET
hassl-3107	177	5	tax	tax	NOUN
hassl-3107	177	6	is	be	AUX
hassl-3107	177	7	still	still	ADV
hassl-3107	177	8	considered	consider	VERB
hassl-3107	177	9	a	a	DET
hassl-3107	177	10	burden	burden	NOUN
hassl-3107	177	11	by	by	ADP
hassl-3107	177	12	the	the	DET
hassl-3107	177	13	owner	owner	NOUN
hassl-3107	177	14	since	since	SCONJ
hassl-3107	177	15	it	it	PRON
hassl-3107	177	16	reduces	reduce	VERB
hassl-3107	177	17	the	the	DET
hassl-3107	177	18	company	company	NOUN
hassl-3107	177	19	's	's	PART
hassl-3107	177	20	profit	profit	NOUN
hassl-3107	177	21	and	and	CCONJ
hassl-3107	177	22	the	the	DET
hassl-3107	177	23	owner	owner	NOUN
hassl-3107	177	24	's	's	PART
hassl-3107	177	25	profit	profit	NOUN
hassl-3107	177	26	from	from	ADP
hassl-3107	177	27	the	the	DET
hassl-3107	177	28	dividends	dividend	NOUN
hassl-3107	177	29	to	to	PART
hassl-3107	177	30	be	be	AUX
hassl-3107	177	31	paid	pay	VERB
hassl-3107	177	32	.	.	PUNCT
hassl-3107	178	1	these	these	DET
hassl-3107	178	2	results	result	NOUN
hassl-3107	178	3	explain	explain	VERB
hassl-3107	178	4	that	that	SCONJ
hassl-3107	178	5	the	the	DET
hassl-3107	178	6	encouragement	encouragement	NOUN
hassl-3107	178	7	from	from	ADP
hassl-3107	178	8	institutional	institutional	ADJ
hassl-3107	178	9	owners	owner	NOUN
hassl-3107	178	10	to	to	ADP
hassl-3107	178	11	management	management	NOUN
hassl-3107	178	12	in	in	ADP
hassl-3107	178	13	policymaking	policymake	VERB
hassl-3107	178	14	to	to	PART
hassl-3107	178	15	minimize	minimize	VERB
hassl-3107	178	16	the	the	DET
hassl-3107	178	17	tax	tax	NOUN
hassl-3107	178	18	burden	burden	NOUN
hassl-3107	178	19	is	be	AUX
hassl-3107	178	20	very	very	ADV
hassl-3107	178	21	strong	strong	ADJ
hassl-3107	178	22	,	,	PUNCT
hassl-3107	178	23	both	both	CCONJ
hassl-3107	178	24	when	when	SCONJ
hassl-3107	178	25	the	the	DET
hassl-3107	178	26	ownership	ownership	NOUN
hassl-3107	178	27	structure	structure	NOUN
hassl-3107	178	28	in	in	ADP
hassl-3107	178	29	the	the	DET
hassl-3107	178	30	company	company	NOUN
hassl-3107	178	31	is	be	AUX
hassl-3107	178	32	diverse	diverse	ADJ
hassl-3107	178	33	(	(	PUNCT
hassl-3107	178	34	owned	own	VERB
hassl-3107	178	35	by	by	ADP
hassl-3107	178	36	institutions	institution	NOUN
hassl-3107	178	37	,	,	PUNCT
hassl-3107	178	38	managers	manager	NOUN
hassl-3107	178	39	,	,	PUNCT
hassl-3107	178	40	and	and	CCONJ
hassl-3107	178	41	foreigners	foreigner	NOUN
hassl-3107	178	42	)	)	PUNCT
hassl-3107	178	43	and	and	CCONJ
hassl-3107	178	44	when	when	SCONJ
hassl-3107	178	45	the	the	DET
hassl-3107	178	46	ownership	ownership	NOUN
hassl-3107	178	47	structure	structure	NOUN
hassl-3107	178	48	is	be	AUX
hassl-3107	178	49	only	only	ADV
hassl-3107	178	50	owned	own	VERB
hassl-3107	178	51	by	by	ADP
hassl-3107	178	52	institutions	institution	NOUN
hassl-3107	178	53	.	.	PUNCT
hassl-3107	179	1	the	the	DET
hassl-3107	179	2	results	result	NOUN
hassl-3107	179	3	of	of	ADP
hassl-3107	179	4	the	the	DET
hassl-3107	179	5	expansion	expansion	NOUN
hassl-3107	179	6	test	test	NOUN
hassl-3107	179	7	also	also	ADV
hassl-3107	179	8	revealed	reveal	VERB
hassl-3107	179	9	that	that	SCONJ
hassl-3107	179	10	managerial	managerial	ADJ
hassl-3107	179	11	ownership	ownership	NOUN
hassl-3107	179	12	has	have	VERB
hassl-3107	179	13	an	an	DET
hassl-3107	179	14	influence	influence	NOUN
hassl-3107	179	15	on	on	ADP
hassl-3107	179	16	management	management	NOUN
hassl-3107	179	17	in	in	ADP
hassl-3107	179	18	determining	determine	VERB
hassl-3107	179	19	the	the	DET
hassl-3107	179	20	company	company	NOUN
hassl-3107	179	21	's	's	PART
hassl-3107	179	22	tax	tax	NOUN
hassl-3107	179	23	policy	policy	NOUN
hassl-3107	179	24	to	to	PART
hassl-3107	179	25	minimize	minimize	VERB
hassl-3107	179	26	the	the	DET
hassl-3107	179	27	tax	tax	NOUN
hassl-3107	179	28	burden	burden	NOUN
hassl-3107	179	29	(	(	PUNCT
hassl-3107	179	30	model	model	NOUN
hassl-3107	179	31	3	3	NUM
hassl-3107	179	32	)	)	PUNCT
hassl-3107	179	33	.	.	PUNCT
hassl-3107	180	1	this	this	PRON
hassl-3107	180	2	is	be	AUX
hassl-3107	180	3	because	because	SCONJ
hassl-3107	180	4	taxes	taxis	NOUN
hassl-3107	180	5	are	be	AUX
hassl-3107	180	6	still	still	ADV
hassl-3107	180	7	considered	consider	VERB
hassl-3107	180	8	a	a	DET
hassl-3107	180	9	burden	burden	NOUN
hassl-3107	180	10	for	for	ADP
hassl-3107	180	11	the	the	DET
hassl-3107	180	12	owner	owner	NOUN
hassl-3107	180	13	,	,	PUNCT
hassl-3107	180	14	including	include	VERB
hassl-3107	180	15	management	management	NOUN
hassl-3107	180	16	.	.	PUNCT
hassl-3107	181	1	on	on	ADP
hassl-3107	181	2	the	the	DET
hassl-3107	181	3	other	other	ADJ
hassl-3107	181	4	hand	hand	NOUN
hassl-3107	181	5	,	,	PUNCT
hassl-3107	181	6	managers	manager	NOUN
hassl-3107	181	7	as	as	ADP
hassl-3107	181	8	company	company	NOUN
hassl-3107	181	9	owners	owner	NOUN
hassl-3107	181	10	as	as	ADV
hassl-3107	181	11	well	well	ADV
hassl-3107	181	12	as	as	ADP
hassl-3107	181	13	managers	manager	NOUN
hassl-3107	181	14	tend	tend	VERB
hassl-3107	181	15	their	their	PRON
hassl-3107	181	16	tax	tax	NOUN
hassl-3107	181	17	policies	policy	NOUN
hassl-3107	181	18	to	to	PART
hassl-3107	181	19	make	make	VERB
hassl-3107	181	20	more	more	ADJ
hassl-3107	181	21	profit	profit	NOUN
hassl-3107	181	22	for	for	ADP
hassl-3107	181	23	the	the	DET
hassl-3107	181	24	managers	manager	NOUN
hassl-3107	181	25	themselves	themselves	PRON
hassl-3107	181	26	(	(	PUNCT
hassl-3107	181	27	freeman	freeman	PROPN
hassl-3107	181	28	et	et	PROPN
hassl-3107	181	29	al	al	PROPN
hassl-3107	181	30	.	.	PROPN
hassl-3107	181	31	,	,	PUNCT
hassl-3107	181	32	2012	2012	NUM
hassl-3107	181	33	;	;	PUNCT
hassl-3107	181	34	jensen	jensen	PROPN
hassl-3107	181	35	&	&	CCONJ
hassl-3107	181	36	meckling	meckling	PROPN
hassl-3107	181	37	,	,	PUNCT
hassl-3107	181	38	1976	1976	NUM
hassl-3107	181	39	)	)	PUNCT
hassl-3107	181	40	.	.	PUNCT
hassl-3107	182	1	this	this	DET
hassl-3107	182	2	result	result	NOUN
hassl-3107	182	3	explains	explain	VERB
hassl-3107	182	4	that	that	SCONJ
hassl-3107	182	5	management	management	NOUN
hassl-3107	182	6	also	also	ADV
hassl-3107	182	7	wants	want	VERB
hassl-3107	182	8	a	a	DET
hassl-3107	182	9	minimal	minimal	ADJ
hassl-3107	182	10	tax	tax	NOUN
hassl-3107	182	11	burden	burden	NOUN
hassl-3107	182	12	when	when	SCONJ
hassl-3107	182	13	the	the	DET
hassl-3107	182	14	level	level	NOUN
hassl-3107	182	15	of	of	ADP
hassl-3107	182	16	manager	manager	NOUN
hassl-3107	182	17	ownership	ownership	NOUN
hassl-3107	182	18	in	in	ADP
hassl-3107	182	19	the	the	DET
hassl-3107	182	20	company	company	NOUN
hassl-3107	182	21	is	be	AUX
hassl-3107	182	22	high	high	ADJ
hassl-3107	182	23	and	and	CCONJ
hassl-3107	182	24	there	there	PRON
hassl-3107	182	25	are	be	VERB
hassl-3107	182	26	no	no	DET
hassl-3107	182	27	other	other	ADJ
hassl-3107	182	28	types	type	NOUN
hassl-3107	182	29	of	of	ADP
hassl-3107	182	30	ownership	ownership	NOUN
hassl-3107	182	31	such	such	ADJ
hassl-3107	182	32	as	as	ADP
hassl-3107	182	33	shares	share	NOUN
hassl-3107	182	34	owned	own	VERB
hassl-3107	182	35	by	by	ADP
hassl-3107	182	36	institutions	institution	NOUN
hassl-3107	182	37	or	or	CCONJ
hassl-3107	182	38	shares	share	NOUN
hassl-3107	182	39	owned	own	VERB
hassl-3107	182	40	by	by	ADP
hassl-3107	182	41	foreigners	foreigner	NOUN
hassl-3107	182	42	.	.	PUNCT
hassl-3107	183	1	furthermore	furthermore	ADV
hassl-3107	183	2	,	,	PUNCT
hassl-3107	183	3	the	the	DET
hassl-3107	183	4	expansion	expansion	NOUN
hassl-3107	183	5	test	test	NOUN
hassl-3107	183	6	also	also	ADV
hassl-3107	183	7	finds	find	VERB
hassl-3107	183	8	a	a	DET
hassl-3107	183	9	strong	strong	ADJ
hassl-3107	183	10	influence	influence	NOUN
hassl-3107	183	11	of	of	ADP
hassl-3107	183	12	foreign	foreign	ADJ
hassl-3107	183	13	ownership	ownership	NOUN
hassl-3107	183	14	on	on	ADP
hassl-3107	183	15	the	the	DET
hassl-3107	183	16	company	company	NOUN
hassl-3107	183	17	's	's	PART
hassl-3107	183	18	tax	tax	NOUN
hassl-3107	183	19	policy	policy	NOUN
hassl-3107	183	20	to	to	PART
hassl-3107	183	21	minimize	minimize	VERB
hassl-3107	183	22	the	the	DET
hassl-3107	183	23	tax	tax	NOUN
hassl-3107	183	24	burden	burden	NOUN
hassl-3107	183	25	(	(	PUNCT
hassl-3107	183	26	model	model	NOUN
hassl-3107	183	27	4	4	NUM
hassl-3107	183	28	)	)	PUNCT
hassl-3107	183	29	.	.	PUNCT
hassl-3107	184	1	foreign	foreign	ADJ
hassl-3107	184	2	owners	owner	NOUN
hassl-3107	184	3	who	who	PRON
hassl-3107	184	4	are	be	AUX
hassl-3107	184	5	not	not	PART
hassl-3107	184	6	citizens	citizen	NOUN
hassl-3107	184	7	do	do	AUX
hassl-3107	184	8	not	not	PART
hassl-3107	184	9	have	have	VERB
hassl-3107	184	10	a	a	DET
hassl-3107	184	11	sense	sense	NOUN
hassl-3107	184	12	of	of	ADP
hassl-3107	184	13	nationality	nationality	NOUN
hassl-3107	184	14	outside	outside	ADP
hassl-3107	184	15	of	of	ADP
hassl-3107	184	16	business	business	NOUN
hassl-3107	184	17	matters	matter	NOUN
hassl-3107	184	18	and	and	CCONJ
hassl-3107	184	19	profit	profit	NOUN
hassl-3107	184	20	maximization	maximization	NOUN
hassl-3107	184	21	achievement	achievement	NOUN
hassl-3107	184	22	when	when	SCONJ
hassl-3107	184	23	compared	compare	VERB
hassl-3107	184	24	to	to	ADP
hassl-3107	184	25	domestic	domestic	ADJ
hassl-3107	184	26	taxpayers	taxpayer	NOUN
hassl-3107	184	27	.	.	PUNCT
hassl-3107	185	1	table	table	NOUN
hassl-3107	185	2	4	4	NUM
hassl-3107	185	3	shows	show	VERB
hassl-3107	185	4	a	a	DET
hassl-3107	185	5	sensitivity	sensitivity	NOUN
hassl-3107	185	6	test	test	NOUN
hassl-3107	185	7	that	that	PRON
hassl-3107	185	8	was	be	AUX
hassl-3107	185	9	conducted	conduct	VERB
hassl-3107	185	10	by	by	ADP
hassl-3107	185	11	comparing	compare	VERB
hassl-3107	185	12	the	the	DET
hassl-3107	185	13	effect	effect	NOUN
hassl-3107	185	14	of	of	ADP
hassl-3107	185	15	ownership	ownership	NOUN
hassl-3107	185	16	structure	structure	NOUN
hassl-3107	185	17	both	both	CCONJ
hassl-3107	185	18	institutional	institutional	ADJ
hassl-3107	185	19	,	,	PUNCT
hassl-3107	185	20	managerial	managerial	ADJ
hassl-3107	185	21	,	,	PUNCT
hassl-3107	185	22	and	and	CCONJ
hassl-3107	185	23	foreign	foreign	ADJ
hassl-3107	185	24	ownership	ownership	NOUN
hassl-3107	185	25	on	on	ADP
hassl-3107	185	26	corporate	corporate	ADJ
hassl-3107	185	27	tax	tax	NOUN
hassl-3107	185	28	policy	policy	NOUN
hassl-3107	185	29	using	use	VERB
hassl-3107	185	30	a	a	DET
hassl-3107	185	31	new	new	ADJ
hassl-3107	185	32	indicator	indicator	NOUN
hassl-3107	185	33	,	,	PUNCT
hassl-3107	185	34	namely	namely	ADV
hassl-3107	185	35	the	the	DET
hassl-3107	185	36	tax	tax	NOUN
hassl-3107	185	37	compliance	compliance	NOUN
hassl-3107	185	38	ratio	ratio	NOUN
hassl-3107	185	39	(	(	PUNCT
hassl-3107	185	40	tcr	tcr	PROPN
hassl-3107	185	41	)	)	PUNCT
hassl-3107	185	42	with	with	ADP
hassl-3107	185	43	the	the	DET
hassl-3107	185	44	common	common	ADJ
hassl-3107	185	45	indicator	indicator	NOUN
hassl-3107	185	46	,	,	PUNCT
hassl-3107	185	47	namely	namely	ADV
hassl-3107	185	48	the	the	DET
hassl-3107	185	49	effective	effective	ADJ
hassl-3107	185	50	tax	tax	NOUN
hassl-3107	185	51	rate	rate	NOUN
hassl-3107	185	52	(	(	PUNCT
hassl-3107	185	53	etr	etr	PROPN
hassl-3107	185	54	)	)	PUNCT
hassl-3107	185	55	.	.	PUNCT
hassl-3107	186	1	table	table	NOUN
hassl-3107	186	2	4	4	NUM
hassl-3107	186	3	.	.	X
hassl-3107	186	4	sensitivity	sensitivity	NOUN
hassl-3107	186	5	test	test	NOUN
hassl-3107	186	6	.	.	PUNCT
hassl-3107	187	1	m	m	VERB
hassl-3107	187	2	regression	regression	NOUN
hassl-3107	187	3	n	n	PRON
hassl-3107	187	4	r	r	NOUN
hassl-3107	187	5	-	-	PUNCT
hassl-3107	187	6	square	square	ADJ
hassl-3107	187	7	coef	coef	PROPN
hassl-3107	187	8	.	.	PUNCT
hassl-3107	188	1	sig	sig	PROPN
hassl-3107	188	2	.	.	PUNCT
hassl-3107	189	1	[	[	X
hassl-3107	189	2	5	5	NUM
hassl-3107	189	3	]	]	X
hassl-3107	189	4	ins	in	NOUN
hassl-3107	189	5	-	-	PUNCT
hassl-3107	189	6	>	>	X
hassl-3107	189	7	etr	etr	PROPN
hassl-3107	189	8	514	514	NUM
hassl-3107	189	9	0.008	0.008	NUM
hassl-3107	189	10	-0.249	-0.249	PUNCT
hassl-3107	189	11	0.035	0.035	NUM
hassl-3107	189	12	*	*	PUNCT
hassl-3107	189	13	*	*	PUNCT
hassl-3107	190	1	[	[	X
hassl-3107	190	2	6	6	NUM
hassl-3107	190	3	]	]	X
hassl-3107	190	4	man	man	NOUN
hassl-3107	190	5	-	-	PUNCT
hassl-3107	190	6	>	>	NOUN
hassl-3107	190	7	etr	etr	PROPN
hassl-3107	190	8	214	214	NUM
hassl-3107	190	9	0.000	0.000	NUM
hassl-3107	190	10	-0.092	-0.092	PUNCT
hassl-3107	190	11	0.742	0.742	NUM
hassl-3107	190	12	[	[	X
hassl-3107	190	13	7	7	X
hassl-3107	190	14	]	]	X
hassl-3107	190	15	for	for	ADP
hassl-3107	190	16	-	-	PUNCT
hassl-3107	190	17	>	>	X
hassl-3107	190	18	etr	etr	PROPN
hassl-3107	190	19	233	233	NUM
hassl-3107	190	20	0.017	0.017	NUM
hassl-3107	190	21	-0.162	-0.162	PUNCT
hassl-3107	190	22	0.041	0.041	NUM
hassl-3107	190	23	*	*	PUNCT
hassl-3107	190	24	*	*	PUNCT
hassl-3107	190	25	note	note	NOUN
hassl-3107	190	26	:	:	PUNCT
hassl-3107	190	27	ins	in	NOUN
hassl-3107	190	28	=	=	PUNCT
hassl-3107	190	29	institutional	institutional	ADJ
hassl-3107	190	30	ownership	ownership	NOUN
hassl-3107	190	31	,	,	PUNCT
hassl-3107	190	32	man	man	NOUN
hassl-3107	190	33	=	=	SYM
hassl-3107	190	34	managerial	managerial	ADJ
hassl-3107	190	35	ownership	ownership	NOUN
hassl-3107	190	36	,	,	PUNCT
hassl-3107	190	37	for	for	ADP
hassl-3107	190	38	=	=	SYM
hassl-3107	190	39	foreign	foreign	ADJ
hassl-3107	190	40	ownership	ownership	NOUN
hassl-3107	190	41	,	,	PUNCT
hassl-3107	190	42	etr	etr	PROPN
hassl-3107	190	43	=	=	PUNCT
hassl-3107	190	44	effective	effective	ADJ
hassl-3107	190	45	tax	tax	NOUN
hassl-3107	190	46	rate	rate	NOUN
hassl-3107	190	47	.	.	PUNCT
hassl-3107	191	1	*	*	PUNCT
hassl-3107	191	2	*	*	PUNCT
hassl-3107	191	3	significant	significant	ADJ
hassl-3107	191	4	5	5	NUM
hassl-3107	191	5	%	%	NOUN
hassl-3107	191	6	.	.	PUNCT
hassl-3107	192	1	humanities	humanity	NOUN
hassl-3107	192	2	and	and	CCONJ
hassl-3107	192	3	social	social	ADJ
hassl-3107	192	4	sciences	science	NOUN
hassl-3107	192	5	letters	letter	NOUN
hassl-3107	192	6	,	,	PUNCT
hassl-3107	192	7	2022	2022	NUM
hassl-3107	192	8	,	,	PUNCT
hassl-3107	192	9	10(4	10(4	NUM
hassl-3107	192	10	):	):	PUNCT
hassl-3107	192	11	428	428	NUM
hassl-3107	192	12	-	-	SYM
hassl-3107	192	13	439	439	NUM
hassl-3107	192	14	435	435	NUM
hassl-3107	192	15	©	©	PROPN
hassl-3107	192	16	2022	2022	NUM
hassl-3107	192	17	conscientia	conscientia	PROPN
hassl-3107	192	18	beam	beam	PROPN
hassl-3107	192	19	.	.	PUNCT
hassl-3107	193	1	all	all	DET
hassl-3107	193	2	rights	right	NOUN
hassl-3107	193	3	reserved	reserve	VERB
hassl-3107	193	4	.	.	PUNCT
hassl-3107	194	1	from	from	ADP
hassl-3107	194	2	the	the	DET
hassl-3107	194	3	sensitivity	sensitivity	NOUN
hassl-3107	194	4	test	test	NOUN
hassl-3107	194	5	of	of	ADP
hassl-3107	194	6	model	model	NOUN
hassl-3107	194	7	5	5	NUM
hassl-3107	194	8	,	,	PUNCT
hassl-3107	194	9	it	it	PRON
hassl-3107	194	10	is	be	AUX
hassl-3107	194	11	found	find	VERB
hassl-3107	194	12	that	that	SCONJ
hassl-3107	194	13	institutional	institutional	ADJ
hassl-3107	194	14	ownership	ownership	NOUN
hassl-3107	194	15	has	have	VERB
hassl-3107	194	16	an	an	DET
hassl-3107	194	17	influence	influence	NOUN
hassl-3107	194	18	on	on	ADP
hassl-3107	194	19	management	management	NOUN
hassl-3107	194	20	in	in	ADP
hassl-3107	194	21	determining	determine	VERB
hassl-3107	194	22	the	the	DET
hassl-3107	194	23	company	company	NOUN
hassl-3107	194	24	's	's	PART
hassl-3107	194	25	tax	tax	NOUN
hassl-3107	194	26	policy	policy	NOUN
hassl-3107	194	27	to	to	PART
hassl-3107	194	28	minimize	minimize	VERB
hassl-3107	194	29	the	the	DET
hassl-3107	194	30	tax	tax	NOUN
hassl-3107	194	31	burden	burden	NOUN
hassl-3107	194	32	.	.	PUNCT
hassl-3107	195	1	the	the	DET
hassl-3107	195	2	results	result	NOUN
hassl-3107	195	3	of	of	ADP
hassl-3107	195	4	model	model	NOUN
hassl-3107	195	5	5	5	NUM
hassl-3107	195	6	sensitivity	sensitivity	NOUN
hassl-3107	195	7	are	be	AUX
hassl-3107	195	8	in	in	ADP
hassl-3107	195	9	line	line	NOUN
hassl-3107	195	10	with	with	ADP
hassl-3107	195	11	the	the	DET
hassl-3107	195	12	results	result	NOUN
hassl-3107	195	13	of	of	ADP
hassl-3107	195	14	the	the	DET
hassl-3107	195	15	expansion	expansion	NOUN
hassl-3107	195	16	regression	regression	NOUN
hassl-3107	195	17	model	model	NOUN
hassl-3107	195	18	2	2	NUM
hassl-3107	195	19	,	,	PUNCT
hassl-3107	195	20	where	where	SCONJ
hassl-3107	195	21	tax	tax	NOUN
hassl-3107	195	22	policy	policy	NOUN
hassl-3107	195	23	measured	measure	VERB
hassl-3107	195	24	by	by	ADP
hassl-3107	195	25	both	both	DET
hassl-3107	195	26	tcr	tcr	PROPN
hassl-3107	195	27	or	or	CCONJ
hassl-3107	195	28	etr	etr	PROPN
hassl-3107	195	29	has	have	VERB
hassl-3107	195	30	the	the	DET
hassl-3107	195	31	same	same	ADJ
hassl-3107	195	32	effect	effect	NOUN
hassl-3107	195	33	on	on	ADP
hassl-3107	195	34	institutional	institutional	ADJ
hassl-3107	195	35	ownership	ownership	NOUN
hassl-3107	195	36	.	.	PUNCT
hassl-3107	196	1	model	model	NOUN
hassl-3107	196	2	6	6	NUM
hassl-3107	196	3	sensitivity	sensitivity	NOUN
hassl-3107	196	4	test	test	NOUN
hassl-3107	196	5	found	find	VERB
hassl-3107	196	6	that	that	SCONJ
hassl-3107	196	7	managerial	managerial	ADJ
hassl-3107	196	8	ownership	ownership	NOUN
hassl-3107	196	9	does	do	AUX
hassl-3107	196	10	not	not	PART
hassl-3107	196	11	have	have	VERB
hassl-3107	196	12	a	a	DET
hassl-3107	196	13	significant	significant	ADJ
hassl-3107	196	14	effect	effect	NOUN
hassl-3107	196	15	on	on	ADP
hassl-3107	196	16	management	management	NOUN
hassl-3107	196	17	in	in	ADP
hassl-3107	196	18	determining	determine	VERB
hassl-3107	196	19	the	the	DET
hassl-3107	196	20	company	company	NOUN
hassl-3107	196	21	's	's	PART
hassl-3107	196	22	tax	tax	NOUN
hassl-3107	196	23	policy	policy	NOUN
hassl-3107	196	24	.	.	PUNCT
hassl-3107	197	1	this	this	DET
hassl-3107	197	2	result	result	NOUN
hassl-3107	197	3	is	be	AUX
hassl-3107	197	4	different	different	ADJ
hassl-3107	197	5	when	when	SCONJ
hassl-3107	197	6	tax	tax	NOUN
hassl-3107	197	7	policy	policy	NOUN
hassl-3107	197	8	is	be	AUX
hassl-3107	197	9	measured	measure	VERB
hassl-3107	197	10	using	use	VERB
hassl-3107	197	11	tcr	tcr	PROPN
hassl-3107	197	12	with	with	ADP
hassl-3107	197	13	a	a	DET
hassl-3107	197	14	negative	negative	ADJ
hassl-3107	197	15	effect	effect	NOUN
hassl-3107	197	16	.	.	PUNCT
hassl-3107	198	1	this	this	DET
hassl-3107	198	2	test	test	NOUN
hassl-3107	198	3	shows	show	VERB
hassl-3107	198	4	that	that	SCONJ
hassl-3107	198	5	tax	tax	NOUN
hassl-3107	198	6	policy	policy	NOUN
hassl-3107	198	7	can	can	AUX
hassl-3107	198	8	be	be	AUX
hassl-3107	198	9	explained	explain	VERB
hassl-3107	198	10	more	more	ADV
hassl-3107	198	11	by	by	ADP
hassl-3107	198	12	the	the	DET
hassl-3107	198	13	manager	manager	NOUN
hassl-3107	198	14	's	's	PART
hassl-3107	198	15	ownership	ownership	NOUN
hassl-3107	198	16	factor	factor	NOUN
hassl-3107	198	17	when	when	SCONJ
hassl-3107	198	18	measured	measure	VERB
hassl-3107	198	19	using	use	VERB
hassl-3107	198	20	the	the	DET
hassl-3107	198	21	tcr	tcr	PROPN
hassl-3107	198	22	,	,	PUNCT
hassl-3107	198	23	namely	namely	ADV
hassl-3107	198	24	the	the	DET
hassl-3107	198	25	r	r	NOUN
hassl-3107	198	26	-	-	PUNCT
hassl-3107	198	27	square	square	ADJ
hassl-3107	198	28	value	value	NOUN
hassl-3107	198	29	of	of	ADP
hassl-3107	198	30	2.74	2.74	NUM
hassl-3107	198	31	%	%	NOUN
hassl-3107	198	32	.	.	PUNCT
hassl-3107	199	1	model	model	NOUN
hassl-3107	199	2	7	7	NUM
hassl-3107	199	3	sensitivity	sensitivity	NOUN
hassl-3107	199	4	test	test	NOUN
hassl-3107	199	5	finds	find	VERB
hassl-3107	199	6	the	the	DET
hassl-3107	199	7	effect	effect	NOUN
hassl-3107	199	8	of	of	ADP
hassl-3107	199	9	foreign	foreign	ADJ
hassl-3107	199	10	ownership	ownership	NOUN
hassl-3107	199	11	on	on	ADP
hassl-3107	199	12	management	management	NOUN
hassl-3107	199	13	in	in	ADP
hassl-3107	199	14	minimizing	minimize	VERB
hassl-3107	199	15	the	the	DET
hassl-3107	199	16	tax	tax	NOUN
hassl-3107	199	17	burden	burden	NOUN
hassl-3107	199	18	.	.	PUNCT
hassl-3107	200	1	this	this	DET
hassl-3107	200	2	result	result	NOUN
hassl-3107	200	3	is	be	AUX
hassl-3107	200	4	in	in	ADP
hassl-3107	200	5	line	line	NOUN
hassl-3107	200	6	with	with	ADP
hassl-3107	200	7	model	model	NOUN
hassl-3107	200	8	4	4	NUM
hassl-3107	200	9	,	,	PUNCT
hassl-3107	200	10	where	where	SCONJ
hassl-3107	200	11	either	either	CCONJ
hassl-3107	200	12	tax	tax	NOUN
hassl-3107	200	13	policy	policy	NOUN
hassl-3107	200	14	measured	measure	VERB
hassl-3107	200	15	using	use	VERB
hassl-3107	200	16	tcr	tcr	PROPN
hassl-3107	200	17	or	or	CCONJ
hassl-3107	200	18	etr	etr	PROPN
hassl-3107	200	19	has	have	VERB
hassl-3107	200	20	the	the	DET
hassl-3107	200	21	same	same	ADJ
hassl-3107	200	22	effect	effect	NOUN
hassl-3107	200	23	on	on	ADP
hassl-3107	200	24	foreign	foreign	ADJ
hassl-3107	200	25	ownership	ownership	NOUN
hassl-3107	200	26	.	.	PUNCT
hassl-3107	201	1	the	the	DET
hassl-3107	201	2	r	r	NOUN
hassl-3107	201	3	-	-	PUNCT
hassl-3107	201	4	square	square	ADJ
hassl-3107	201	5	value	value	NOUN
hassl-3107	201	6	of	of	ADP
hassl-3107	201	7	1.78	1.78	NUM
hassl-3107	201	8	%	%	NOUN
hassl-3107	201	9	in	in	ADP
hassl-3107	201	10	the	the	DET
hassl-3107	201	11	etr	etr	PROPN
hassl-3107	201	12	measurement	measurement	NOUN
hassl-3107	201	13	shows	show	VERB
hassl-3107	201	14	that	that	SCONJ
hassl-3107	201	15	tax	tax	NOUN
hassl-3107	201	16	policy	policy	NOUN
hassl-3107	201	17	can	can	AUX
hassl-3107	201	18	be	be	AUX
hassl-3107	201	19	explained	explain	VERB
hassl-3107	201	20	more	more	ADV
hassl-3107	201	21	by	by	ADP
hassl-3107	201	22	the	the	DET
hassl-3107	201	23	foreign	foreign	ADJ
hassl-3107	201	24	ownership	ownership	NOUN
hassl-3107	201	25	of	of	ADP
hassl-3107	201	26	the	the	DET
hassl-3107	201	27	company	company	NOUN
hassl-3107	201	28	when	when	SCONJ
hassl-3107	201	29	measured	measure	VERB
hassl-3107	201	30	using	use	VERB
hassl-3107	201	31	the	the	DET
hassl-3107	201	32	tcr	tcr	PROPN
hassl-3107	201	33	,	,	PUNCT
hassl-3107	201	34	namely	namely	ADV
hassl-3107	201	35	the	the	DET
hassl-3107	201	36	r	r	NOUN
hassl-3107	201	37	-	-	PUNCT
hassl-3107	201	38	square	square	NOUN
hassl-3107	201	39	of	of	ADP
hassl-3107	201	40	2.22	2.22	NUM
hassl-3107	201	41	%	%	NOUN
hassl-3107	201	42	.	.	PUNCT
hassl-3107	202	1	from	from	ADP
hassl-3107	202	2	the	the	DET
hassl-3107	202	3	main	main	ADJ
hassl-3107	202	4	regression	regression	NOUN
hassl-3107	202	5	test	test	NOUN
hassl-3107	202	6	(	(	PUNCT
hassl-3107	202	7	model	model	NOUN
hassl-3107	202	8	1	1	NUM
hassl-3107	202	9	)	)	PUNCT
hassl-3107	202	10	compared	compare	VERB
hassl-3107	202	11	to	to	ADP
hassl-3107	202	12	the	the	DET
hassl-3107	202	13	expansion	expansion	NOUN
hassl-3107	202	14	test	test	NOUN
hassl-3107	202	15	(	(	PUNCT
hassl-3107	202	16	models	model	NOUN
hassl-3107	202	17	2	2	NUM
hassl-3107	202	18	,	,	PUNCT
hassl-3107	202	19	3	3	NUM
hassl-3107	202	20	,	,	PUNCT
hassl-3107	202	21	and	and	CCONJ
hassl-3107	202	22	4	4	NUM
hassl-3107	202	23	)	)	PUNCT
hassl-3107	202	24	and	and	CCONJ
hassl-3107	202	25	the	the	DET
hassl-3107	202	26	sensitivity	sensitivity	NOUN
hassl-3107	202	27	test	test	NOUN
hassl-3107	202	28	(	(	PUNCT
hassl-3107	202	29	models	model	NOUN
hassl-3107	202	30	5	5	NUM
hassl-3107	202	31	,	,	PUNCT
hassl-3107	202	32	6	6	NUM
hassl-3107	202	33	,	,	PUNCT
hassl-3107	202	34	and	and	CCONJ
hassl-3107	202	35	7	7	X
hassl-3107	202	36	)	)	PUNCT
hassl-3107	202	37	it	it	PRON
hassl-3107	202	38	can	can	AUX
hassl-3107	202	39	be	be	AUX
hassl-3107	202	40	seen	see	VERB
hassl-3107	202	41	that	that	DET
hassl-3107	202	42	model	model	NOUN
hassl-3107	202	43	1	1	NUM
hassl-3107	202	44	or	or	CCONJ
hassl-3107	202	45	the	the	DET
hassl-3107	202	46	main	main	ADJ
hassl-3107	202	47	regression	regression	NOUN
hassl-3107	202	48	of	of	ADP
hassl-3107	202	49	this	this	DET
hassl-3107	202	50	study	study	NOUN
hassl-3107	202	51	has	have	VERB
hassl-3107	202	52	an	an	DET
hassl-3107	202	53	r	r	NOUN
hassl-3107	202	54	-	-	PUNCT
hassl-3107	202	55	square	square	ADJ
hassl-3107	202	56	value	value	NOUN
hassl-3107	202	57	10.71	10.71	NUM
hassl-3107	202	58	%	%	NOUN
hassl-3107	202	59	so	so	SCONJ
hassl-3107	202	60	that	that	SCONJ
hassl-3107	202	61	research	research	NOUN
hassl-3107	202	62	model	model	NOUN
hassl-3107	202	63	1	1	NUM
hassl-3107	202	64	is	be	AUX
hassl-3107	202	65	considered	consider	VERB
hassl-3107	202	66	better	well	ADJ
hassl-3107	202	67	than	than	ADP
hassl-3107	202	68	other	other	ADJ
hassl-3107	202	69	research	research	NOUN
hassl-3107	202	70	models	model	NOUN
hassl-3107	202	71	.	.	PUNCT
hassl-3107	203	1	5	5	X
hassl-3107	203	2	.	.	X
hassl-3107	203	3	discussion	discussion	NOUN
hassl-3107	203	4	this	this	DET
hassl-3107	203	5	study	study	NOUN
hassl-3107	203	6	found	find	VERB
hassl-3107	203	7	the	the	DET
hassl-3107	203	8	effect	effect	NOUN
hassl-3107	203	9	of	of	ADP
hassl-3107	203	10	institutional	institutional	ADJ
hassl-3107	203	11	ownership	ownership	NOUN
hassl-3107	203	12	on	on	ADP
hassl-3107	203	13	the	the	DET
hassl-3107	203	14	company	company	NOUN
hassl-3107	203	15	's	's	PART
hassl-3107	203	16	tax	tax	NOUN
hassl-3107	203	17	policy	policy	NOUN
hassl-3107	203	18	in	in	ADP
hassl-3107	203	19	minimizing	minimize	VERB
hassl-3107	203	20	the	the	DET
hassl-3107	203	21	tax	tax	NOUN
hassl-3107	203	22	burden	burden	NOUN
hassl-3107	203	23	.	.	PUNCT
hassl-3107	204	1	these	these	DET
hassl-3107	204	2	results	result	NOUN
hassl-3107	204	3	explain	explain	VERB
hassl-3107	204	4	that	that	SCONJ
hassl-3107	204	5	the	the	PRON
hassl-3107	204	6	higher	high	ADJ
hassl-3107	204	7	the	the	DET
hassl-3107	204	8	company	company	NOUN
hassl-3107	204	9	is	be	AUX
hassl-3107	204	10	owned	own	VERB
hassl-3107	204	11	by	by	ADP
hassl-3107	204	12	the	the	DET
hassl-3107	204	13	institution	institution	NOUN
hassl-3107	204	14	,	,	PUNCT
hassl-3107	204	15	the	the	DET
hassl-3107	204	16	greater	great	ADJ
hassl-3107	204	17	is	be	AUX
hassl-3107	204	18	management	management	NOUN
hassl-3107	204	19	encouraged	encourage	VERB
hassl-3107	204	20	to	to	PART
hassl-3107	204	21	minimize	minimize	VERB
hassl-3107	204	22	the	the	DET
hassl-3107	204	23	tax	tax	NOUN
hassl-3107	204	24	burden	burden	NOUN
hassl-3107	204	25	with	with	ADP
hassl-3107	204	26	the	the	DET
hassl-3107	204	27	aim	aim	NOUN
hassl-3107	204	28	that	that	SCONJ
hassl-3107	204	29	the	the	DET
hassl-3107	204	30	company	company	NOUN
hassl-3107	204	31	's	's	PART
hassl-3107	204	32	profit	profit	NOUN
hassl-3107	204	33	is	be	AUX
hassl-3107	204	34	higher	high	ADJ
hassl-3107	204	35	and	and	CCONJ
hassl-3107	204	36	the	the	DET
hassl-3107	204	37	return	return	NOUN
hassl-3107	204	38	to	to	ADP
hassl-3107	204	39	the	the	DET
hassl-3107	204	40	owner	owner	NOUN
hassl-3107	204	41	is	be	AUX
hassl-3107	204	42	also	also	ADV
hassl-3107	204	43	high	high	ADJ
hassl-3107	204	44	.	.	PUNCT
hassl-3107	205	1	as	as	SCONJ
hassl-3107	205	2	stakeholder	stakeholder	NOUN
hassl-3107	205	3	theory	theory	NOUN
hassl-3107	205	4	explains	explain	VERB
hassl-3107	205	5	that	that	SCONJ
hassl-3107	205	6	the	the	DET
hassl-3107	205	7	company	company	NOUN
hassl-3107	205	8	's	's	PART
hassl-3107	205	9	policies	policy	NOUN
hassl-3107	205	10	are	be	AUX
hassl-3107	205	11	taken	take	VERB
hassl-3107	205	12	by	by	ADP
hassl-3107	205	13	the	the	DET
hassl-3107	205	14	company	company	NOUN
hassl-3107	205	15	not	not	PART
hassl-3107	205	16	only	only	ADV
hassl-3107	205	17	for	for	ADP
hassl-3107	205	18	its	its	PRON
hassl-3107	205	19	interests	interest	NOUN
hassl-3107	205	20	but	but	CCONJ
hassl-3107	205	21	also	also	ADV
hassl-3107	205	22	for	for	ADP
hassl-3107	205	23	other	other	ADJ
hassl-3107	205	24	stakeholders	stakeholder	NOUN
hassl-3107	205	25	,	,	PUNCT
hassl-3107	205	26	in	in	ADP
hassl-3107	205	27	this	this	DET
hassl-3107	205	28	case	case	NOUN
hassl-3107	205	29	especially	especially	ADV
hassl-3107	205	30	shareholders	shareholder	NOUN
hassl-3107	205	31	.	.	PUNCT
hassl-3107	206	1	institutional	institutional	ADJ
hassl-3107	206	2	owners	owner	NOUN
hassl-3107	206	3	,	,	PUNCT
hassl-3107	206	4	as	as	ADP
hassl-3107	206	5	in	in	ADP
hassl-3107	206	6	the	the	DET
hassl-3107	206	7	theory	theory	NOUN
hassl-3107	206	8	of	of	ADP
hassl-3107	206	9	business	business	NOUN
hassl-3107	206	10	sustainability	sustainability	NOUN
hassl-3107	206	11	,	,	PUNCT
hassl-3107	206	12	certainly	certainly	ADV
hassl-3107	206	13	have	have	VERB
hassl-3107	206	14	a	a	DET
hassl-3107	206	15	vision	vision	NOUN
hassl-3107	206	16	and	and	CCONJ
hassl-3107	206	17	mission	mission	NOUN
hassl-3107	206	18	to	to	PART
hassl-3107	206	19	extend	extend	VERB
hassl-3107	206	20	their	their	PRON
hassl-3107	206	21	business	business	NOUN
hassl-3107	206	22	ventures	venture	NOUN
hassl-3107	206	23	,	,	PUNCT
hassl-3107	206	24	either	either	CCONJ
hassl-3107	206	25	by	by	ADP
hassl-3107	206	26	themselves	themselves	PRON
hassl-3107	206	27	or	or	CCONJ
hassl-3107	206	28	in	in	ADP
hassl-3107	206	29	the	the	DET
hassl-3107	206	30	form	form	NOUN
hassl-3107	206	31	of	of	ADP
hassl-3107	206	32	investments	investment	NOUN
hassl-3107	206	33	.	.	PUNCT
hassl-3107	207	1	the	the	DET
hassl-3107	207	2	vision	vision	NOUN
hassl-3107	207	3	and	and	CCONJ
hassl-3107	207	4	mission	mission	NOUN
hassl-3107	207	5	encourage	encourage	VERB
hassl-3107	207	6	owners	owner	NOUN
hassl-3107	207	7	to	to	PART
hassl-3107	207	8	influence	influence	VERB
hassl-3107	207	9	management	management	NOUN
hassl-3107	207	10	in	in	ADP
hassl-3107	207	11	the	the	DET
hassl-3107	207	12	company	company	NOUN
hassl-3107	207	13	's	's	PART
hassl-3107	207	14	policies	policy	NOUN
hassl-3107	207	15	,	,	PUNCT
hassl-3107	207	16	one	one	NUM
hassl-3107	207	17	of	of	ADP
hassl-3107	207	18	which	which	PRON
hassl-3107	207	19	is	be	AUX
hassl-3107	207	20	the	the	DET
hassl-3107	207	21	policy	policy	NOUN
hassl-3107	207	22	of	of	ADP
hassl-3107	207	23	minimizing	minimize	VERB
hassl-3107	207	24	the	the	DET
hassl-3107	207	25	tax	tax	NOUN
hassl-3107	207	26	burden	burden	NOUN
hassl-3107	207	27	.	.	PUNCT
hassl-3107	208	1	the	the	DET
hassl-3107	208	2	results	result	NOUN
hassl-3107	208	3	of	of	ADP
hassl-3107	208	4	this	this	DET
hassl-3107	208	5	study	study	NOUN
hassl-3107	208	6	are	be	AUX
hassl-3107	208	7	in	in	ADP
hassl-3107	208	8	line	line	NOUN
hassl-3107	208	9	with	with	ADP
hassl-3107	208	10	anggraini	anggraini	NOUN
hassl-3107	208	11	and	and	CCONJ
hassl-3107	208	12	widarjo	widarjo	NOUN
hassl-3107	208	13	(	(	PUNCT
hassl-3107	208	14	2020	2020	NUM
hassl-3107	208	15	)	)	PUNCT
hassl-3107	208	16	and	and	CCONJ
hassl-3107	208	17	vanesali	vanesali	NOUN
hassl-3107	208	18	and	and	CCONJ
hassl-3107	208	19	kristanto	kristanto	PROPN
hassl-3107	208	20	(	(	PUNCT
hassl-3107	208	21	2020	2020	NUM
hassl-3107	208	22	)	)	PUNCT
hassl-3107	208	23	who	who	PRON
hassl-3107	208	24	found	find	VERB
hassl-3107	208	25	that	that	SCONJ
hassl-3107	208	26	the	the	DET
hassl-3107	208	27	high	high	ADJ
hassl-3107	208	28	share	share	NOUN
hassl-3107	208	29	of	of	ADP
hassl-3107	208	30	shares	share	NOUN
hassl-3107	208	31	owned	own	VERB
hassl-3107	208	32	by	by	ADP
hassl-3107	208	33	institutions	institution	NOUN
hassl-3107	208	34	encourages	encourage	VERB
hassl-3107	208	35	companies	company	NOUN
hassl-3107	208	36	to	to	PART
hassl-3107	208	37	take	take	VERB
hassl-3107	208	38	tax	tax	NOUN
hassl-3107	208	39	aggressive	aggressive	ADJ
hassl-3107	208	40	actions	action	NOUN
hassl-3107	208	41	so	so	SCONJ
hassl-3107	208	42	that	that	SCONJ
hassl-3107	208	43	company	company	NOUN
hassl-3107	208	44	profits	profit	VERB
hassl-3107	208	45	increase	increase	VERB
hassl-3107	208	46	and	and	CCONJ
hassl-3107	208	47	stock	stock	NOUN
hassl-3107	208	48	returns	return	NOUN
hassl-3107	208	49	are	be	AUX
hassl-3107	208	50	high	high	ADJ
hassl-3107	208	51	.	.	PUNCT
hassl-3107	209	1	the	the	DET
hassl-3107	209	2	study	study	NOUN
hassl-3107	209	3	did	do	AUX
hassl-3107	209	4	not	not	PART
hassl-3107	209	5	find	find	VERB
hassl-3107	209	6	the	the	DET
hassl-3107	209	7	effect	effect	NOUN
hassl-3107	209	8	of	of	ADP
hassl-3107	209	9	managerial	managerial	ADJ
hassl-3107	209	10	ownership	ownership	NOUN
hassl-3107	209	11	on	on	ADP
hassl-3107	209	12	corporate	corporate	ADJ
hassl-3107	209	13	tax	tax	NOUN
hassl-3107	209	14	policy	policy	NOUN
hassl-3107	209	15	.	.	PUNCT
hassl-3107	210	1	this	this	PRON
hassl-3107	210	2	can	can	AUX
hassl-3107	210	3	be	be	AUX
hassl-3107	210	4	interpreted	interpret	VERB
hassl-3107	210	5	that	that	SCONJ
hassl-3107	210	6	the	the	DET
hassl-3107	210	7	manager	manager	NOUN
hassl-3107	210	8	as	as	SCONJ
hassl-3107	210	9	the	the	DET
hassl-3107	210	10	owner	owner	NOUN
hassl-3107	210	11	does	do	AUX
hassl-3107	210	12	not	not	PART
hassl-3107	210	13	contribute	contribute	VERB
hassl-3107	210	14	to	to	ADP
hassl-3107	210	15	decision	decision	NOUN
hassl-3107	210	16	-	-	PUNCT
hassl-3107	210	17	making	making	NOUN
hassl-3107	210	18	related	relate	VERB
hassl-3107	210	19	to	to	ADP
hassl-3107	210	20	tax	tax	NOUN
hassl-3107	210	21	policy	policy	NOUN
hassl-3107	210	22	.	.	PUNCT
hassl-3107	211	1	beyond	beyond	ADP
hassl-3107	211	2	their	their	PRON
hassl-3107	211	3	interests	interest	NOUN
hassl-3107	211	4	as	as	ADP
hassl-3107	211	5	owners	owner	NOUN
hassl-3107	211	6	,	,	PUNCT
hassl-3107	211	7	managers	manager	NOUN
hassl-3107	211	8	seek	seek	VERB
hassl-3107	211	9	to	to	PART
hassl-3107	211	10	accommodate	accommodate	VERB
hassl-3107	211	11	more	more	ADJ
hassl-3107	211	12	-	-	PUNCT
hassl-3107	211	13	broad	broad	ADJ
hassl-3107	211	14	stakeholder	stakeholder	NOUN
hassl-3107	211	15	interests	interest	NOUN
hassl-3107	211	16	in	in	ADP
hassl-3107	211	17	shareholders	shareholder	NOUN
hassl-3107	211	18	.	.	PUNCT
hassl-3107	212	1	this	this	PRON
hassl-3107	212	2	can	can	AUX
hassl-3107	212	3	be	be	AUX
hassl-3107	212	4	proven	prove	VERB
hassl-3107	212	5	from	from	ADP
hassl-3107	212	6	the	the	DET
hassl-3107	212	7	proportion	proportion	NOUN
hassl-3107	212	8	of	of	ADP
hassl-3107	212	9	managerial	managerial	ADJ
hassl-3107	212	10	share	share	NOUN
hassl-3107	212	11	ownership	ownership	NOUN
hassl-3107	212	12	which	which	PRON
hassl-3107	212	13	is	be	AUX
hassl-3107	212	14	lower	low	ADJ
hassl-3107	212	15	than	than	ADP
hassl-3107	212	16	institutional	institutional	ADJ
hassl-3107	212	17	and	and	CCONJ
hassl-3107	212	18	foreign	foreign	ADJ
hassl-3107	212	19	ownership	ownership	NOUN
hassl-3107	212	20	.	.	PUNCT
hassl-3107	213	1	that	that	SCONJ
hassl-3107	213	2	the	the	DET
hassl-3107	213	3	effect	effect	NOUN
hassl-3107	213	4	of	of	ADP
hassl-3107	213	5	managerial	managerial	ADJ
hassl-3107	213	6	ownership	ownership	NOUN
hassl-3107	213	7	on	on	ADP
hassl-3107	213	8	corporate	corporate	ADJ
hassl-3107	213	9	tax	tax	NOUN
hassl-3107	213	10	policy	policy	NOUN
hassl-3107	213	11	was	be	AUX
hassl-3107	213	12	not	not	PART
hassl-3107	213	13	found	find	VERB
hassl-3107	213	14	could	could	AUX
hassl-3107	213	15	be	be	AUX
hassl-3107	213	16	due	due	ADJ
hassl-3107	213	17	to	to	ADP
hassl-3107	213	18	the	the	DET
hassl-3107	213	19	low	low	ADJ
hassl-3107	213	20	average	average	ADJ
hassl-3107	213	21	managerial	managerial	ADJ
hassl-3107	213	22	ownership	ownership	NOUN
hassl-3107	213	23	in	in	ADP
hassl-3107	213	24	the	the	DET
hassl-3107	213	25	unit	unit	NOUN
hassl-3107	213	26	of	of	ADP
hassl-3107	213	27	analysis	analysis	NOUN
hassl-3107	213	28	,	,	PUNCT
hassl-3107	213	29	which	which	PRON
hassl-3107	213	30	is	be	AUX
hassl-3107	213	31	3.72	3.72	NUM
hassl-3107	213	32	%	%	NOUN
hassl-3107	213	33	compared	compare	VERB
hassl-3107	213	34	to	to	ADP
hassl-3107	213	35	institutional	institutional	ADJ
hassl-3107	213	36	ownership	ownership	NOUN
hassl-3107	213	37	which	which	PRON
hassl-3107	213	38	is	be	AUX
hassl-3107	213	39	on	on	ADP
hassl-3107	213	40	average	average	ADJ
hassl-3107	213	41	70.60	70.60	NUM
hassl-3107	213	42	%	%	NOUN
hassl-3107	213	43	,	,	PUNCT
hassl-3107	213	44	and	and	CCONJ
hassl-3107	213	45	foreign	foreign	ADJ
hassl-3107	213	46	ownership	ownership	NOUN
hassl-3107	213	47	is	be	AUX
hassl-3107	213	48	49.42	49.42	NUM
hassl-3107	213	49	%	%	NOUN
hassl-3107	213	50	.	.	PUNCT
hassl-3107	214	1	with	with	ADP
hassl-3107	214	2	such	such	DET
hassl-3107	214	3	a	a	DET
hassl-3107	214	4	small	small	ADJ
hassl-3107	214	5	portion	portion	NOUN
hassl-3107	214	6	,	,	PUNCT
hassl-3107	214	7	the	the	DET
hassl-3107	214	8	manager	manager	NOUN
hassl-3107	214	9	of	of	ADP
hassl-3107	214	10	the	the	DET
hassl-3107	214	11	company	company	NOUN
hassl-3107	214	12	is	be	AUX
hassl-3107	214	13	more	more	ADV
hassl-3107	214	14	influenced	influence	VERB
hassl-3107	214	15	by	by	ADP
hassl-3107	214	16	the	the	DET
hassl-3107	214	17	encouragement	encouragement	NOUN
hassl-3107	214	18	of	of	ADP
hassl-3107	214	19	institutional	institutional	ADJ
hassl-3107	214	20	owners	owner	NOUN
hassl-3107	214	21	and	and	CCONJ
hassl-3107	214	22	foreign	foreign	ADJ
hassl-3107	214	23	owners	owner	NOUN
hassl-3107	214	24	than	than	ADP
hassl-3107	214	25	himself	himself	PRON
hassl-3107	214	26	as	as	ADP
hassl-3107	214	27	the	the	DET
hassl-3107	214	28	owner	owner	NOUN
hassl-3107	214	29	of	of	ADP
hassl-3107	214	30	the	the	DET
hassl-3107	214	31	company	company	NOUN
hassl-3107	214	32	.	.	PUNCT
hassl-3107	215	1	in	in	ADP
hassl-3107	215	2	stakeholder	stakeholder	PROPN
hassl-3107	215	3	theory	theory	NOUN
hassl-3107	215	4	,	,	PUNCT
hassl-3107	215	5	it	it	PRON
hassl-3107	215	6	is	be	AUX
hassl-3107	215	7	explained	explain	VERB
hassl-3107	215	8	that	that	SCONJ
hassl-3107	215	9	indeed	indeed	ADV
hassl-3107	215	10	shareholders	shareholder	NOUN
hassl-3107	215	11	are	be	AUX
hassl-3107	215	12	part	part	NOUN
hassl-3107	215	13	of	of	ADP
hassl-3107	215	14	the	the	DET
hassl-3107	215	15	stakeholders	stakeholder	NOUN
hassl-3107	215	16	,	,	PUNCT
hassl-3107	215	17	wealth	wealth	NOUN
hassl-3107	215	18	maximization	maximization	NOUN
hassl-3107	215	19	does	do	AUX
hassl-3107	215	20	not	not	PART
hassl-3107	215	21	mean	mean	VERB
hassl-3107	215	22	that	that	SCONJ
hassl-3107	215	23	companies	company	NOUN
hassl-3107	215	24	can	can	AUX
hassl-3107	215	25	ignore	ignore	VERB
hassl-3107	215	26	the	the	DET
hassl-3107	215	27	interests	interest	NOUN
hassl-3107	215	28	of	of	ADP
hassl-3107	215	29	stakeholders	stakeholder	NOUN
hassl-3107	215	30	more	more	ADV
hassl-3107	215	31	broadly	broadly	ADV
hassl-3107	215	32	.	.	PUNCT
hassl-3107	216	1	companies	company	NOUN
hassl-3107	216	2	(	(	PUNCT
hassl-3107	216	3	managers	manager	NOUN
hassl-3107	216	4	)	)	PUNCT
hassl-3107	216	5	do	do	AUX
hassl-3107	216	6	not	not	PART
hassl-3107	216	7	have	have	VERB
hassl-3107	216	8	to	to	PART
hassl-3107	216	9	only	only	ADV
hassl-3107	216	10	focus	focus	VERB
hassl-3107	216	11	on	on	ADP
hassl-3107	216	12	cost	cost	NOUN
hassl-3107	216	13	efficiency	efficiency	NOUN
hassl-3107	216	14	issues	issue	NOUN
hassl-3107	216	15	,	,	PUNCT
hassl-3107	216	16	one	one	NUM
hassl-3107	216	17	of	of	ADP
hassl-3107	216	18	which	which	PRON
hassl-3107	216	19	is	be	AUX
hassl-3107	216	20	related	relate	VERB
hassl-3107	216	21	to	to	ADP
hassl-3107	216	22	minimizing	minimize	VERB
hassl-3107	216	23	the	the	DET
hassl-3107	216	24	tax	tax	NOUN
hassl-3107	216	25	burden	burden	NOUN
hassl-3107	216	26	.	.	PUNCT
hassl-3107	217	1	managers	manager	NOUN
hassl-3107	217	2	as	as	ADP
hassl-3107	217	3	part	part	NOUN
hassl-3107	217	4	of	of	ADP
hassl-3107	217	5	the	the	DET
hassl-3107	217	6	implementor	implementor	NOUN
hassl-3107	217	7	of	of	ADP
hassl-3107	217	8	the	the	DET
hassl-3107	217	9	tax	tax	NOUN
hassl-3107	217	10	policy	policy	NOUN
hassl-3107	217	11	,	,	PUNCT
hassl-3107	217	12	have	have	VERB
hassl-3107	217	13	sufficient	sufficient	ADJ
hassl-3107	217	14	knowledge	knowledge	NOUN
hassl-3107	217	15	in	in	ADP
hassl-3107	217	16	doing	do	VERB
hassl-3107	217	17	creative	creative	ADJ
hassl-3107	217	18	compliance	compliance	NOUN
hassl-3107	217	19	.	.	PUNCT
hassl-3107	218	1	managers	manager	NOUN
hassl-3107	218	2	have	have	VERB
hassl-3107	218	3	enough	enough	ADJ
hassl-3107	218	4	knowledge	knowledge	NOUN
hassl-3107	218	5	in	in	ADP
hassl-3107	218	6	exploiting	exploit	VERB
hassl-3107	218	7	loopholes	loophole	NOUN
hassl-3107	218	8	and	and	CCONJ
hassl-3107	218	9	main	main	ADJ
hassl-3107	218	10	rules	rule	NOUN
hassl-3107	218	11	in	in	ADP
hassl-3107	218	12	accounting	accounting	NOUN
hassl-3107	218	13	and	and	CCONJ
hassl-3107	218	14	taxation	taxation	NOUN
hassl-3107	218	15	,	,	PUNCT
hassl-3107	218	16	as	as	ADV
hassl-3107	218	17	well	well	ADV
hassl-3107	218	18	as	as	ADP
hassl-3107	218	19	the	the	DET
hassl-3107	218	20	limits	limit	NOUN
hassl-3107	218	21	of	of	ADP
hassl-3107	218	22	tax	tax	NOUN
hassl-3107	218	23	minimization	minimization	NOUN
hassl-3107	218	24	that	that	PRON
hassl-3107	218	25	can	can	AUX
hassl-3107	218	26	be	be	AUX
hassl-3107	218	27	done	do	VERB
hassl-3107	218	28	to	to	PART
hassl-3107	218	29	avoid	avoid	VERB
hassl-3107	218	30	the	the	DET
hassl-3107	218	31	legal	legal	ADJ
hassl-3107	218	32	consequences	consequence	NOUN
hassl-3107	218	33	of	of	ADP
hassl-3107	218	34	their	their	PRON
hassl-3107	218	35	tax	tax	NOUN
hassl-3107	218	36	policies	policy	NOUN
hassl-3107	218	37	(	(	PUNCT
hassl-3107	218	38	onu	onu	X
hassl-3107	218	39	et	et	PROPN
hassl-3107	218	40	al	al	PROPN
hassl-3107	218	41	.	.	PROPN
hassl-3107	218	42	,	,	PUNCT
hassl-3107	218	43	2019	2019	NUM
hassl-3107	218	44	)	)	PUNCT
hassl-3107	218	45	.	.	PUNCT
hassl-3107	219	1	however	however	ADV
hassl-3107	219	2	,	,	PUNCT
hassl-3107	219	3	shareholders	shareholder	NOUN
hassl-3107	219	4	as	as	ADP
hassl-3107	219	5	a	a	DET
hassl-3107	219	6	whole	whole	NOUN
hassl-3107	219	7	are	be	AUX
hassl-3107	219	8	important	important	ADJ
hassl-3107	219	9	constituents	constituent	NOUN
hassl-3107	219	10	regarding	regard	VERB
hassl-3107	219	11	the	the	DET
hassl-3107	219	12	long	long	ADJ
hassl-3107	219	13	-	-	PUNCT
hassl-3107	219	14	term	term	NOUN
hassl-3107	219	15	viability	viability	NOUN
hassl-3107	219	16	of	of	ADP
hassl-3107	219	17	the	the	DET
hassl-3107	219	18	company	company	NOUN
hassl-3107	219	19	(	(	PUNCT
hassl-3107	219	20	freeman	freeman	PROPN
hassl-3107	219	21	et	et	PROPN
hassl-3107	219	22	al	al	PROPN
hassl-3107	219	23	.	.	PROPN
hassl-3107	219	24	,	,	PUNCT
hassl-3107	219	25	2012	2012	NUM
hassl-3107	219	26	)	)	PUNCT
hassl-3107	219	27	.	.	PUNCT
hassl-3107	220	1	humanities	humanity	NOUN
hassl-3107	220	2	and	and	CCONJ
hassl-3107	220	3	social	social	ADJ
hassl-3107	220	4	sciences	science	NOUN
hassl-3107	220	5	letters	letter	NOUN
hassl-3107	220	6	,	,	PUNCT
hassl-3107	220	7	2022	2022	NUM
hassl-3107	220	8	,	,	PUNCT
hassl-3107	220	9	10(4	10(4	NUM
hassl-3107	220	10	):	):	PUNCT
hassl-3107	220	11	428	428	NUM
hassl-3107	220	12	-	-	SYM
hassl-3107	220	13	439	439	NUM
hassl-3107	220	14	436	436	NUM
hassl-3107	220	15	©	©	PROPN
hassl-3107	220	16	2022	2022	NUM
hassl-3107	220	17	conscientia	conscientia	PROPN
hassl-3107	220	18	beam	beam	PROPN
hassl-3107	220	19	.	.	PUNCT
hassl-3107	221	1	all	all	DET
hassl-3107	221	2	rights	right	NOUN
hassl-3107	221	3	reserved	reserve	VERB
hassl-3107	221	4	.	.	PUNCT
hassl-3107	222	1	the	the	DET
hassl-3107	222	2	absence	absence	NOUN
hassl-3107	222	3	of	of	ADP
hassl-3107	222	4	the	the	DET
hassl-3107	222	5	effect	effect	NOUN
hassl-3107	222	6	of	of	ADP
hassl-3107	222	7	managerial	managerial	ADJ
hassl-3107	222	8	ownership	ownership	NOUN
hassl-3107	222	9	on	on	ADP
hassl-3107	222	10	corporate	corporate	ADJ
hassl-3107	222	11	tax	tax	NOUN
hassl-3107	222	12	policy	policy	NOUN
hassl-3107	222	13	is	be	AUX
hassl-3107	222	14	in	in	ADP
hassl-3107	222	15	line	line	NOUN
hassl-3107	222	16	with	with	ADP
hassl-3107	222	17	the	the	DET
hassl-3107	222	18	research	research	NOUN
hassl-3107	222	19	of	of	ADP
hassl-3107	222	20	yetri	yetri	PROPN
hassl-3107	222	21	et	et	PROPN
hassl-3107	222	22	al	al	PROPN
hassl-3107	222	23	.	.	PROPN
hassl-3107	223	1	(	(	PUNCT
hassl-3107	223	2	2020	2020	NUM
hassl-3107	223	3	)	)	PUNCT
hassl-3107	223	4	;	;	PUNCT
hassl-3107	223	5	nugraheni	nugraheni	NOUN
hassl-3107	223	6	and	and	CCONJ
hassl-3107	223	7	murtin	murtin	PROPN
hassl-3107	223	8	(	(	PUNCT
hassl-3107	223	9	2019	2019	NUM
hassl-3107	223	10	)	)	PUNCT
hassl-3107	223	11	which	which	PRON
hassl-3107	223	12	also	also	ADV
hassl-3107	223	13	did	do	AUX
hassl-3107	223	14	not	not	PART
hassl-3107	223	15	find	find	VERB
hassl-3107	223	16	the	the	DET
hassl-3107	223	17	effect	effect	NOUN
hassl-3107	223	18	of	of	ADP
hassl-3107	223	19	managerial	managerial	ADJ
hassl-3107	223	20	ownership	ownership	NOUN
hassl-3107	223	21	on	on	ADP
hassl-3107	223	22	corporate	corporate	ADJ
hassl-3107	223	23	policy	policy	NOUN
hassl-3107	223	24	in	in	ADP
hassl-3107	223	25	tax	tax	NOUN
hassl-3107	223	26	avoidance	avoidance	NOUN
hassl-3107	223	27	.	.	PUNCT
hassl-3107	224	1	this	this	PRON
hassl-3107	224	2	implies	imply	VERB
hassl-3107	224	3	that	that	SCONJ
hassl-3107	224	4	even	even	ADV
hassl-3107	224	5	though	though	SCONJ
hassl-3107	224	6	the	the	DET
hassl-3107	224	7	manager	manager	NOUN
hassl-3107	224	8	is	be	AUX
hassl-3107	224	9	the	the	DET
hassl-3107	224	10	owner	owner	NOUN
hassl-3107	224	11	as	as	ADV
hassl-3107	224	12	well	well	ADV
hassl-3107	224	13	as	as	ADP
hassl-3107	224	14	manager	manager	NOUN
hassl-3107	224	15	of	of	ADP
hassl-3107	224	16	the	the	DET
hassl-3107	224	17	company	company	NOUN
hassl-3107	224	18	,	,	PUNCT
hassl-3107	224	19	in	in	ADP
hassl-3107	224	20	carrying	carry	VERB
hassl-3107	224	21	out	out	ADP
hassl-3107	224	22	its	its	PRON
hassl-3107	224	23	functions	function	NOUN
hassl-3107	224	24	in	in	ADP
hassl-3107	224	25	the	the	DET
hassl-3107	224	26	business	business	NOUN
hassl-3107	224	27	,	,	PUNCT
hassl-3107	224	28	namely	namely	ADV
hassl-3107	224	29	as	as	ADP
hassl-3107	224	30	the	the	DET
hassl-3107	224	31	manager	manager	NOUN
hassl-3107	224	32	of	of	ADP
hassl-3107	224	33	the	the	DET
hassl-3107	224	34	company	company	NOUN
hassl-3107	224	35	,	,	PUNCT
hassl-3107	224	36	it	it	PRON
hassl-3107	224	37	is	be	AUX
hassl-3107	224	38	more	more	ADV
hassl-3107	224	39	accommodating	accommodating	ADJ
hassl-3107	224	40	to	to	ADP
hassl-3107	224	41	the	the	DET
hassl-3107	224	42	interests	interest	NOUN
hassl-3107	224	43	of	of	ADP
hassl-3107	224	44	other	other	ADJ
hassl-3107	224	45	owners	owner	NOUN
hassl-3107	224	46	.	.	PUNCT
hassl-3107	225	1	this	this	DET
hassl-3107	225	2	study	study	NOUN
hassl-3107	225	3	found	find	VERB
hassl-3107	225	4	that	that	SCONJ
hassl-3107	225	5	there	there	PRON
hassl-3107	225	6	was	be	VERB
hassl-3107	225	7	an	an	DET
hassl-3107	225	8	effect	effect	NOUN
hassl-3107	225	9	of	of	ADP
hassl-3107	225	10	foreign	foreign	ADJ
hassl-3107	225	11	ownership	ownership	NOUN
hassl-3107	225	12	on	on	ADP
hassl-3107	225	13	company	company	NOUN
hassl-3107	225	14	's	's	PART
hassl-3107	225	15	tax	tax	NOUN
hassl-3107	225	16	policy	policy	NOUN
hassl-3107	225	17	in	in	ADP
hassl-3107	225	18	minimizing	minimize	VERB
hassl-3107	225	19	the	the	DET
hassl-3107	225	20	tax	tax	NOUN
hassl-3107	225	21	burden	burden	NOUN
hassl-3107	225	22	.	.	PUNCT
hassl-3107	226	1	these	these	DET
hassl-3107	226	2	results	result	NOUN
hassl-3107	226	3	explain	explain	VERB
hassl-3107	226	4	that	that	SCONJ
hassl-3107	226	5	the	the	PRON
hassl-3107	226	6	higher	high	ADJ
hassl-3107	226	7	the	the	DET
hassl-3107	226	8	company	company	NOUN
hassl-3107	226	9	is	be	AUX
hassl-3107	226	10	owned	own	VERB
hassl-3107	226	11	by	by	ADP
hassl-3107	226	12	foreigners	foreigner	NOUN
hassl-3107	226	13	,	,	PUNCT
hassl-3107	226	14	the	the	DET
hassl-3107	226	15	greater	great	ADJ
hassl-3107	226	16	is	be	AUX
hassl-3107	226	17	management	management	NOUN
hassl-3107	226	18	encouraged	encourage	VERB
hassl-3107	226	19	to	to	PART
hassl-3107	226	20	minimize	minimize	VERB
hassl-3107	226	21	the	the	DET
hassl-3107	226	22	tax	tax	NOUN
hassl-3107	226	23	burden	burden	NOUN
hassl-3107	226	24	with	with	ADP
hassl-3107	226	25	the	the	DET
hassl-3107	226	26	aim	aim	NOUN
hassl-3107	226	27	that	that	SCONJ
hassl-3107	226	28	the	the	DET
hassl-3107	226	29	company	company	NOUN
hassl-3107	226	30	's	's	PART
hassl-3107	226	31	profit	profit	NOUN
hassl-3107	226	32	is	be	AUX
hassl-3107	226	33	higher	high	ADJ
hassl-3107	226	34	and	and	CCONJ
hassl-3107	226	35	the	the	DET
hassl-3107	226	36	return	return	NOUN
hassl-3107	226	37	to	to	ADP
hassl-3107	226	38	the	the	DET
hassl-3107	226	39	owner	owner	NOUN
hassl-3107	226	40	is	be	AUX
hassl-3107	226	41	also	also	ADV
hassl-3107	226	42	high	high	ADJ
hassl-3107	226	43	.	.	PUNCT
hassl-3107	227	1	foreign	foreign	ADJ
hassl-3107	227	2	ownership	ownership	NOUN
hassl-3107	227	3	is	be	AUX
hassl-3107	227	4	also	also	ADV
hassl-3107	227	5	suspected	suspect	VERB
hassl-3107	227	6	of	of	ADP
hassl-3107	227	7	not	not	PART
hassl-3107	227	8	being	be	AUX
hassl-3107	227	9	in	in	ADP
hassl-3107	227	10	line	line	NOUN
hassl-3107	227	11	with	with	ADP
hassl-3107	227	12	the	the	DET
hassl-3107	227	13	spirit	spirit	NOUN
hassl-3107	227	14	of	of	ADP
hassl-3107	227	15	the	the	DET
hassl-3107	227	16	nation	nation	NOUN
hassl-3107	227	17	in	in	ADP
hassl-3107	227	18	developing	develop	VERB
hassl-3107	227	19	the	the	DET
hassl-3107	227	20	country	country	NOUN
hassl-3107	227	21	,	,	PUNCT
hassl-3107	227	22	the	the	DET
hassl-3107	227	23	majority	majority	NOUN
hassl-3107	227	24	of	of	ADP
hassl-3107	227	25	which	which	PRON
hassl-3107	227	26	comes	come	VERB
hassl-3107	227	27	from	from	ADP
hassl-3107	227	28	tax	tax	NOUN
hassl-3107	227	29	revenues	revenue	NOUN
hassl-3107	227	30	.	.	PUNCT
hassl-3107	228	1	the	the	DET
hassl-3107	228	2	national	national	PROPN
hassl-3107	228	3	spirit	spirit	PROPN
hassl-3107	228	4	of	of	ADP
hassl-3107	228	5	foreign	foreign	ADJ
hassl-3107	228	6	owners	owner	NOUN
hassl-3107	228	7	is	be	AUX
hassl-3107	228	8	thought	think	VERB
hassl-3107	228	9	to	to	PART
hassl-3107	228	10	be	be	AUX
hassl-3107	228	11	lower	low	ADJ
hassl-3107	228	12	than	than	ADP
hassl-3107	228	13	that	that	PRON
hassl-3107	228	14	of	of	ADP
hassl-3107	228	15	domestic	domestic	ADJ
hassl-3107	228	16	shareholders	shareholder	NOUN
hassl-3107	228	17	so	so	SCONJ
hassl-3107	228	18	that	that	SCONJ
hassl-3107	228	19	the	the	DET
hassl-3107	228	20	interests	interest	NOUN
hassl-3107	228	21	of	of	ADP
hassl-3107	228	22	foreign	foreign	ADJ
hassl-3107	228	23	shareholders	shareholder	NOUN
hassl-3107	228	24	are	be	AUX
hassl-3107	228	25	prioritized	prioritize	VERB
hassl-3107	228	26	over	over	ADP
hassl-3107	228	27	other	other	ADJ
hassl-3107	228	28	stakeholders	stakeholder	NOUN
hassl-3107	228	29	such	such	ADJ
hassl-3107	228	30	as	as	ADP
hassl-3107	228	31	the	the	DET
hassl-3107	228	32	government	government	NOUN
hassl-3107	228	33	.	.	PUNCT
hassl-3107	229	1	it	it	PRON
hassl-3107	229	2	is	be	AUX
hassl-3107	229	3	not	not	PART
hassl-3107	229	4	surprising	surprising	ADJ
hassl-3107	229	5	that	that	SCONJ
hassl-3107	229	6	transfer	transfer	NOUN
hassl-3107	229	7	pricing	pricing	NOUN
hassl-3107	229	8	practices	practice	NOUN
hassl-3107	229	9	often	often	ADV
hassl-3107	229	10	occur	occur	VERB
hassl-3107	229	11	in	in	ADP
hassl-3107	229	12	companies	company	NOUN
hassl-3107	229	13	with	with	ADP
hassl-3107	229	14	foreign	foreign	ADJ
hassl-3107	229	15	ownership	ownership	NOUN
hassl-3107	229	16	,	,	PUNCT
hassl-3107	229	17	such	such	ADJ
hassl-3107	229	18	as	as	ADP
hassl-3107	229	19	the	the	DET
hassl-3107	229	20	case	case	NOUN
hassl-3107	229	21	of	of	ADP
hassl-3107	229	22	astra	astra	PROPN
hassl-3107	229	23	or	or	CCONJ
hassl-3107	229	24	asian	asian	ADJ
hassl-3107	229	25	agri	agri	NOUN
hassl-3107	229	26	,	,	PUNCT
hassl-3107	229	27	which	which	PRON
hassl-3107	229	28	shifts	shift	NOUN
hassl-3107	229	29	corporate	corporate	ADJ
hassl-3107	229	30	profits	profit	NOUN
hassl-3107	229	31	in	in	ADP
hassl-3107	229	32	indonesia	indonesia	PROPN
hassl-3107	229	33	to	to	ADP
hassl-3107	229	34	group	group	NOUN
hassl-3107	229	35	companies	company	NOUN
hassl-3107	229	36	abroad	abroad	ADV
hassl-3107	229	37	.	.	PUNCT
hassl-3107	230	1	the	the	DET
hassl-3107	230	2	transfer	transfer	NOUN
hassl-3107	230	3	pricing	pricing	NOUN
hassl-3107	230	4	method	method	NOUN
hassl-3107	230	5	causes	cause	VERB
hassl-3107	230	6	the	the	DET
hassl-3107	230	7	amount	amount	NOUN
hassl-3107	230	8	of	of	ADP
hassl-3107	230	9	tax	tax	NOUN
hassl-3107	230	10	paid	pay	VERB
hassl-3107	230	11	in	in	ADP
hassl-3107	230	12	indonesia	indonesia	PROPN
hassl-3107	230	13	to	to	PART
hassl-3107	230	14	be	be	AUX
hassl-3107	230	15	smaller	small	ADJ
hassl-3107	230	16	than	than	SCONJ
hassl-3107	230	17	it	it	PRON
hassl-3107	230	18	should	should	AUX
hassl-3107	230	19	be	be	AUX
hassl-3107	230	20	.	.	PUNCT
hassl-3107	231	1	the	the	DET
hassl-3107	231	2	foreign	foreign	ADJ
hassl-3107	231	3	ownership	ownership	NOUN
hassl-3107	231	4	indicator	indicator	NOUN
hassl-3107	231	5	is	be	AUX
hassl-3107	231	6	a	a	DET
hassl-3107	231	7	kind	kind	NOUN
hassl-3107	231	8	of	of	ADP
hassl-3107	231	9	signal	signal	NOUN
hassl-3107	231	10	that	that	SCONJ
hassl-3107	231	11	companies	company	NOUN
hassl-3107	231	12	with	with	ADP
hassl-3107	231	13	majority	majority	NOUN
hassl-3107	231	14	foreign	foreign	ADJ
hassl-3107	231	15	shares	share	NOUN
hassl-3107	231	16	encourage	encourage	VERB
hassl-3107	231	17	management	management	NOUN
hassl-3107	231	18	to	to	PART
hassl-3107	231	19	shift	shift	VERB
hassl-3107	231	20	company	company	NOUN
hassl-3107	231	21	profits	profit	NOUN
hassl-3107	231	22	in	in	ADP
hassl-3107	231	23	indonesia	indonesia	PROPN
hassl-3107	231	24	to	to	ADP
hassl-3107	231	25	group	group	NOUN
hassl-3107	231	26	companies	company	NOUN
hassl-3107	231	27	located	locate	VERB
hassl-3107	231	28	in	in	ADP
hassl-3107	231	29	other	other	ADJ
hassl-3107	231	30	countries	country	NOUN
hassl-3107	231	31	with	with	ADP
hassl-3107	231	32	lower	low	ADJ
hassl-3107	231	33	tax	tax	NOUN
hassl-3107	231	34	rates	rate	NOUN
hassl-3107	231	35	.	.	PUNCT
hassl-3107	232	1	transfer	transfer	NOUN
hassl-3107	232	2	pricing	pricing	NOUN
hassl-3107	232	3	is	be	AUX
hassl-3107	232	4	a	a	DET
hassl-3107	232	5	method	method	NOUN
hassl-3107	232	6	that	that	PRON
hassl-3107	232	7	is	be	AUX
hassl-3107	232	8	widely	widely	ADV
hassl-3107	232	9	used	use	VERB
hassl-3107	232	10	by	by	ADP
hassl-3107	232	11	companies	company	NOUN
hassl-3107	232	12	to	to	PART
hassl-3107	232	13	avoid	avoid	VERB
hassl-3107	232	14	large	large	ADJ
hassl-3107	232	15	numbers	number	NOUN
hassl-3107	232	16	,	,	PUNCT
hassl-3107	232	17	not	not	PART
hassl-3107	232	18	only	only	ADV
hassl-3107	232	19	in	in	ADP
hassl-3107	232	20	the	the	DET
hassl-3107	232	21	case	case	NOUN
hassl-3107	232	22	of	of	ADP
hassl-3107	232	23	indonesia	indonesia	PROPN
hassl-3107	232	24	but	but	CCONJ
hassl-3107	232	25	also	also	ADV
hassl-3107	232	26	in	in	ADP
hassl-3107	232	27	world	world	NOUN
hassl-3107	232	28	countries	country	NOUN
hassl-3107	232	29	in	in	ADP
hassl-3107	232	30	general	general	ADJ
hassl-3107	232	31	(	(	PUNCT
hassl-3107	232	32	bartelsman	bartelsman	PROPN
hassl-3107	232	33	&	&	CCONJ
hassl-3107	232	34	beetsma	beetsma	PROPN
hassl-3107	232	35	,	,	PUNCT
hassl-3107	232	36	2000	2000	NUM
hassl-3107	232	37	;	;	PUNCT
hassl-3107	232	38	cools	cool	NOUN
hassl-3107	232	39	,	,	PUNCT
hassl-3107	232	40	emmanuel	emmanuel	PROPN
hassl-3107	232	41	,	,	PUNCT
hassl-3107	232	42	&	&	CCONJ
hassl-3107	232	43	jorissen	jorissen	PROPN
hassl-3107	232	44	,	,	PUNCT
hassl-3107	232	45	2008	2008	NUM
hassl-3107	232	46	;	;	PUNCT
hassl-3107	232	47	sikka	sikka	NOUN
hassl-3107	232	48	&	&	CCONJ
hassl-3107	232	49	willmott	willmott	PROPN
hassl-3107	232	50	,	,	PUNCT
hassl-3107	232	51	2010	2010	NUM
hassl-3107	232	52	)	)	PUNCT
hassl-3107	232	53	.	.	PUNCT
hassl-3107	233	1	the	the	DET
hassl-3107	233	2	results	result	NOUN
hassl-3107	233	3	of	of	ADP
hassl-3107	233	4	this	this	DET
hassl-3107	233	5	study	study	NOUN
hassl-3107	233	6	are	be	AUX
hassl-3107	233	7	in	in	ADP
hassl-3107	233	8	line	line	NOUN
hassl-3107	233	9	with	with	ADP
hassl-3107	233	10	shi	shi	PROPN
hassl-3107	233	11	et	et	PROPN
hassl-3107	233	12	al	al	PROPN
hassl-3107	233	13	.	.	PROPN
hassl-3107	234	1	(	(	PUNCT
hassl-3107	234	2	2020	2020	NUM
hassl-3107	234	3	)	)	PUNCT
hassl-3107	235	1	;	;	PUNCT
hassl-3107	235	2	yulistia	yulistia	NOUN
hassl-3107	235	3	et	et	PROPN
hassl-3107	235	4	al	al	PROPN
hassl-3107	235	5	.	.	PROPN
hassl-3107	235	6	(	(	PUNCT
hassl-3107	235	7	2020	2020	NUM
hassl-3107	235	8	)	)	PUNCT
hassl-3107	235	9	;	;	PUNCT
hassl-3107	235	10	alkurdi	alkurdi	NOUN
hassl-3107	235	11	and	and	CCONJ
hassl-3107	235	12	mardini	mardini	NOUN
hassl-3107	235	13	(	(	PUNCT
hassl-3107	235	14	2020	2020	NUM
hassl-3107	235	15	)	)	PUNCT
hassl-3107	235	16	who	who	PRON
hassl-3107	235	17	found	find	VERB
hassl-3107	235	18	that	that	SCONJ
hassl-3107	235	19	the	the	DET
hassl-3107	235	20	high	high	ADJ
hassl-3107	235	21	portion	portion	NOUN
hassl-3107	235	22	of	of	ADP
hassl-3107	235	23	shares	share	NOUN
hassl-3107	235	24	owned	own	VERB
hassl-3107	235	25	by	by	ADP
hassl-3107	235	26	foreigners	foreigner	NOUN
hassl-3107	235	27	encouraged	encourage	VERB
hassl-3107	235	28	companies	company	NOUN
hassl-3107	235	29	to	to	PART
hassl-3107	235	30	take	take	VERB
hassl-3107	235	31	tax	tax	NOUN
hassl-3107	235	32	aggressive	aggressive	ADJ
hassl-3107	235	33	actions	action	NOUN
hassl-3107	235	34	so	so	SCONJ
hassl-3107	235	35	that	that	SCONJ
hassl-3107	235	36	company	company	NOUN
hassl-3107	235	37	profits	profit	NOUN
hassl-3107	235	38	increased	increase	VERB
hassl-3107	235	39	and	and	CCONJ
hassl-3107	235	40	stock	stock	NOUN
hassl-3107	235	41	returns	return	NOUN
hassl-3107	235	42	were	be	AUX
hassl-3107	235	43	high	high	ADJ
hassl-3107	235	44	.	.	PUNCT
hassl-3107	236	1	6	6	X
hassl-3107	236	2	.	.	X
hassl-3107	236	3	practical	practical	ADJ
hassl-3107	236	4	implications	implication	NOUN
hassl-3107	236	5	and	and	CCONJ
hassl-3107	236	6	contribution	contribution	NOUN
hassl-3107	236	7	from	from	ADP
hassl-3107	236	8	the	the	DET
hassl-3107	236	9	results	result	NOUN
hassl-3107	236	10	of	of	ADP
hassl-3107	236	11	the	the	DET
hassl-3107	236	12	hypothesis	hypothesis	NOUN
hassl-3107	236	13	test	test	NOUN
hassl-3107	236	14	,	,	PUNCT
hassl-3107	236	15	expansion	expansion	NOUN
hassl-3107	236	16	test	test	NOUN
hassl-3107	236	17	and	and	CCONJ
hassl-3107	236	18	sensitivity	sensitivity	NOUN
hassl-3107	236	19	test	test	NOUN
hassl-3107	236	20	discussed	discuss	VERB
hassl-3107	236	21	earlier	early	ADV
hassl-3107	236	22	,	,	PUNCT
hassl-3107	236	23	this	this	DET
hassl-3107	236	24	study	study	NOUN
hassl-3107	236	25	found	find	VERB
hassl-3107	236	26	that	that	SCONJ
hassl-3107	236	27	institutional	institutional	ADJ
hassl-3107	236	28	ownership	ownership	NOUN
hassl-3107	236	29	has	have	VERB
hassl-3107	236	30	an	an	DET
hassl-3107	236	31	influence	influence	NOUN
hassl-3107	236	32	on	on	ADP
hassl-3107	236	33	company	company	NOUN
hassl-3107	236	34	policies	policy	NOUN
hassl-3107	236	35	in	in	ADP
hassl-3107	236	36	minimizing	minimize	VERB
hassl-3107	236	37	the	the	DET
hassl-3107	236	38	tax	tax	NOUN
hassl-3107	236	39	burden	burden	NOUN
hassl-3107	236	40	.	.	PUNCT
hassl-3107	237	1	the	the	DET
hassl-3107	237	2	influence	influence	NOUN
hassl-3107	237	3	of	of	ADP
hassl-3107	237	4	the	the	DET
hassl-3107	237	5	institutional	institutional	ADJ
hassl-3107	237	6	owner	owner	NOUN
hassl-3107	237	7	is	be	AUX
hassl-3107	237	8	quite	quite	ADV
hassl-3107	237	9	strong	strong	ADJ
hassl-3107	237	10	when	when	SCONJ
hassl-3107	237	11	the	the	DET
hassl-3107	237	12	majority	majority	NOUN
hassl-3107	237	13	owner	owner	NOUN
hassl-3107	237	14	of	of	ADP
hassl-3107	237	15	the	the	DET
hassl-3107	237	16	company	company	NOUN
hassl-3107	237	17	is	be	AUX
hassl-3107	237	18	only	only	ADV
hassl-3107	237	19	owned	own	VERB
hassl-3107	237	20	by	by	ADP
hassl-3107	237	21	the	the	DET
hassl-3107	237	22	institutional	institutional	ADJ
hassl-3107	237	23	owner	owner	NOUN
hassl-3107	237	24	or	or	CCONJ
hassl-3107	237	25	there	there	PRON
hassl-3107	237	26	are	be	VERB
hassl-3107	237	27	other	other	ADJ
hassl-3107	237	28	owners	owner	NOUN
hassl-3107	237	29	such	such	ADJ
hassl-3107	237	30	as	as	ADP
hassl-3107	237	31	managers	manager	NOUN
hassl-3107	237	32	or	or	CCONJ
hassl-3107	237	33	foreigners	foreigner	NOUN
hassl-3107	237	34	.	.	PUNCT
hassl-3107	238	1	this	this	DET
hassl-3107	238	2	study	study	NOUN
hassl-3107	238	3	also	also	ADV
hassl-3107	238	4	found	find	VERB
hassl-3107	238	5	that	that	SCONJ
hassl-3107	238	6	managerial	managerial	ADJ
hassl-3107	238	7	ownership	ownership	NOUN
hassl-3107	238	8	does	do	AUX
hassl-3107	238	9	not	not	PART
hassl-3107	238	10	influence	influence	VERB
hassl-3107	238	11	company	company	NOUN
hassl-3107	238	12	policy	policy	NOUN
hassl-3107	238	13	.	.	PUNCT
hassl-3107	239	1	managerial	managerial	ADJ
hassl-3107	239	2	ownership	ownership	NOUN
hassl-3107	239	3	is	be	AUX
hassl-3107	239	4	quite	quite	ADV
hassl-3107	239	5	strong	strong	ADJ
hassl-3107	239	6	when	when	SCONJ
hassl-3107	239	7	there	there	PRON
hassl-3107	239	8	is	be	VERB
hassl-3107	239	9	no	no	DET
hassl-3107	239	10	other	other	ADJ
hassl-3107	239	11	majority	majority	NOUN
hassl-3107	239	12	ownership	ownership	NOUN
hassl-3107	239	13	in	in	ADP
hassl-3107	239	14	the	the	DET
hassl-3107	239	15	company	company	NOUN
hassl-3107	239	16	such	such	ADJ
hassl-3107	239	17	as	as	ADP
hassl-3107	239	18	institutional	institutional	ADJ
hassl-3107	239	19	or	or	CCONJ
hassl-3107	239	20	foreign	foreign	ADJ
hassl-3107	239	21	ownership	ownership	NOUN
hassl-3107	239	22	,	,	PUNCT
hassl-3107	239	23	when	when	SCONJ
hassl-3107	239	24	there	there	PRON
hassl-3107	239	25	is	be	VERB
hassl-3107	239	26	another	another	DET
hassl-3107	239	27	type	type	NOUN
hassl-3107	239	28	of	of	ADP
hassl-3107	239	29	ownership	ownership	NOUN
hassl-3107	239	30	structure	structure	NOUN
hassl-3107	239	31	,	,	PUNCT
hassl-3107	239	32	the	the	DET
hassl-3107	239	33	influence	influence	NOUN
hassl-3107	239	34	of	of	ADP
hassl-3107	239	35	manager	manager	NOUN
hassl-3107	239	36	ownership	ownership	NOUN
hassl-3107	239	37	is	be	AUX
hassl-3107	239	38	non	non	ADJ
hassl-3107	239	39	-	-	ADJ
hassl-3107	239	40	existent	existent	ADJ
hassl-3107	239	41	.	.	PUNCT
hassl-3107	240	1	finally	finally	ADV
hassl-3107	240	2	,	,	PUNCT
hassl-3107	240	3	foreign	foreign	ADJ
hassl-3107	240	4	ownership	ownership	NOUN
hassl-3107	240	5	was	be	AUX
hassl-3107	240	6	found	find	VERB
hassl-3107	240	7	to	to	PART
hassl-3107	240	8	affect	affect	VERB
hassl-3107	240	9	the	the	DET
hassl-3107	240	10	company	company	NOUN
hassl-3107	240	11	's	's	PART
hassl-3107	240	12	policy	policy	NOUN
hassl-3107	240	13	in	in	ADP
hassl-3107	240	14	minimizing	minimize	VERB
hassl-3107	240	15	the	the	DET
hassl-3107	240	16	tax	tax	NOUN
hassl-3107	240	17	burden	burden	NOUN
hassl-3107	240	18	.	.	PUNCT
hassl-3107	241	1	the	the	DET
hassl-3107	241	2	influence	influence	NOUN
hassl-3107	241	3	of	of	ADP
hassl-3107	241	4	foreign	foreign	ADJ
hassl-3107	241	5	owners	owner	NOUN
hassl-3107	241	6	is	be	AUX
hassl-3107	241	7	quite	quite	ADV
hassl-3107	241	8	strong	strong	ADJ
hassl-3107	241	9	both	both	CCONJ
hassl-3107	241	10	when	when	SCONJ
hassl-3107	241	11	the	the	DET
hassl-3107	241	12	majority	majority	NOUN
hassl-3107	241	13	owner	owner	NOUN
hassl-3107	241	14	of	of	ADP
hassl-3107	241	15	the	the	DET
hassl-3107	241	16	company	company	NOUN
hassl-3107	241	17	is	be	AUX
hassl-3107	241	18	only	only	ADV
hassl-3107	241	19	owned	own	VERB
hassl-3107	241	20	by	by	ADP
hassl-3107	241	21	foreign	foreign	ADJ
hassl-3107	241	22	owners	owner	NOUN
hassl-3107	241	23	or	or	CCONJ
hassl-3107	241	24	there	there	PRON
hassl-3107	241	25	are	be	VERB
hassl-3107	241	26	other	other	ADJ
hassl-3107	241	27	owners	owner	NOUN
hassl-3107	241	28	such	such	ADJ
hassl-3107	241	29	as	as	ADP
hassl-3107	241	30	institutional	institutional	ADJ
hassl-3107	241	31	and	and	CCONJ
hassl-3107	241	32	manager	manager	NOUN
hassl-3107	241	33	ownership	ownership	NOUN
hassl-3107	241	34	.	.	PUNCT
hassl-3107	242	1	with	with	ADP
hassl-3107	242	2	the	the	DET
hassl-3107	242	3	discovery	discovery	NOUN
hassl-3107	242	4	of	of	ADP
hassl-3107	242	5	the	the	DET
hassl-3107	242	6	effect	effect	NOUN
hassl-3107	242	7	of	of	ADP
hassl-3107	242	8	institutional	institutional	ADJ
hassl-3107	242	9	ownership	ownership	NOUN
hassl-3107	242	10	and	and	CCONJ
hassl-3107	242	11	foreign	foreign	ADJ
hassl-3107	242	12	ownership	ownership	NOUN
hassl-3107	242	13	on	on	ADP
hassl-3107	242	14	company	company	NOUN
hassl-3107	242	15	policies	policy	NOUN
hassl-3107	242	16	in	in	ADP
hassl-3107	242	17	minimizing	minimize	VERB
hassl-3107	242	18	the	the	DET
hassl-3107	242	19	tax	tax	NOUN
hassl-3107	242	20	burden	burden	NOUN
hassl-3107	242	21	,	,	PUNCT
hassl-3107	242	22	these	these	DET
hassl-3107	242	23	results	result	NOUN
hassl-3107	242	24	can	can	AUX
hassl-3107	242	25	be	be	AUX
hassl-3107	242	26	used	use	VERB
hassl-3107	242	27	as	as	ADP
hassl-3107	242	28	indicators	indicator	NOUN
hassl-3107	242	29	by	by	ADP
hassl-3107	242	30	regulators	regulator	NOUN
hassl-3107	242	31	such	such	ADJ
hassl-3107	242	32	as	as	ADP
hassl-3107	242	33	the	the	DET
hassl-3107	242	34	directorate	directorate	ADJ
hassl-3107	242	35	general	general	NOUN
hassl-3107	242	36	of	of	ADP
hassl-3107	242	37	taxes	taxis	NOUN
hassl-3107	242	38	in	in	ADP
hassl-3107	242	39	analyzing	analyze	VERB
hassl-3107	242	40	taxpayer	taxpayer	NOUN
hassl-3107	242	41	compliance	compliance	NOUN
hassl-3107	242	42	.	.	PUNCT
hassl-3107	243	1	however	however	ADV
hassl-3107	243	2	,	,	PUNCT
hassl-3107	243	3	these	these	DET
hassl-3107	243	4	results	result	NOUN
hassl-3107	243	5	can	can	AUX
hassl-3107	243	6	also	also	ADV
hassl-3107	243	7	be	be	AUX
hassl-3107	243	8	used	use	VERB
hassl-3107	243	9	as	as	ADP
hassl-3107	243	10	input	input	NOUN
hassl-3107	243	11	for	for	ADP
hassl-3107	243	12	the	the	DET
hassl-3107	243	13	government	government	NOUN
hassl-3107	243	14	in	in	ADP
hassl-3107	243	15	considering	consider	VERB
hassl-3107	243	16	investment	investment	NOUN
hassl-3107	243	17	policies	policy	NOUN
hassl-3107	243	18	,	,	PUNCT
hassl-3107	243	19	both	both	CCONJ
hassl-3107	243	20	domestic	domestic	ADJ
hassl-3107	243	21	and	and	CCONJ
hassl-3107	243	22	foreign	foreign	ADJ
hassl-3107	243	23	.	.	PUNCT
hassl-3107	244	1	7	7	X
hassl-3107	244	2	.	.	NUM
hassl-3107	244	3	limitations	limitation	NOUN
hassl-3107	244	4	and	and	CCONJ
hassl-3107	244	5	directions	direction	NOUN
hassl-3107	244	6	for	for	ADP
hassl-3107	244	7	future	future	ADJ
hassl-3107	244	8	study	study	NOUN
hassl-3107	244	9	the	the	DET
hassl-3107	244	10	results	result	NOUN
hassl-3107	244	11	of	of	ADP
hassl-3107	244	12	this	this	DET
hassl-3107	244	13	study	study	NOUN
hassl-3107	244	14	found	find	VERB
hassl-3107	244	15	a	a	DET
hassl-3107	244	16	strong	strong	ADJ
hassl-3107	244	17	influence	influence	NOUN
hassl-3107	244	18	of	of	ADP
hassl-3107	244	19	ownership	ownership	NOUN
hassl-3107	244	20	on	on	ADP
hassl-3107	244	21	corporate	corporate	ADJ
hassl-3107	244	22	tax	tax	NOUN
hassl-3107	244	23	policy	policy	NOUN
hassl-3107	244	24	as	as	SCONJ
hassl-3107	244	25	measured	measure	VERB
hassl-3107	244	26	by	by	ADP
hassl-3107	244	27	the	the	DET
hassl-3107	244	28	tax	tax	NOUN
hassl-3107	244	29	compliance	compliance	NOUN
hassl-3107	244	30	ratio	ratio	NOUN
hassl-3107	244	31	(	(	PUNCT
hassl-3107	244	32	tcr	tcr	PROPN
hassl-3107	244	33	)	)	PUNCT
hassl-3107	244	34	compared	compare	VERB
hassl-3107	244	35	to	to	ADP
hassl-3107	244	36	the	the	DET
hassl-3107	244	37	effective	effective	ADJ
hassl-3107	244	38	tax	tax	NOUN
hassl-3107	244	39	rate	rate	NOUN
hassl-3107	244	40	(	(	PUNCT
hassl-3107	244	41	etr	etr	PROPN
hassl-3107	244	42	)	)	PUNCT
hassl-3107	244	43	that	that	PRON
hassl-3107	244	44	has	have	AUX
hassl-3107	244	45	been	be	AUX
hassl-3107	244	46	used	use	VERB
hassl-3107	244	47	so	so	ADV
hassl-3107	244	48	far	far	ADV
hassl-3107	244	49	.	.	PUNCT
hassl-3107	245	1	this	this	PRON
hassl-3107	245	2	can	can	AUX
hassl-3107	245	3	be	be	AUX
hassl-3107	245	4	input	input	NOUN
hassl-3107	245	5	for	for	ADP
hassl-3107	245	6	further	further	ADJ
hassl-3107	245	7	research	research	NOUN
hassl-3107	245	8	to	to	PART
hassl-3107	245	9	use	use	VERB
hassl-3107	245	10	tcr	tcr	PROPN
hassl-3107	245	11	in	in	ADP
hassl-3107	245	12	measuring	measure	VERB
hassl-3107	245	13	corporate	corporate	ADJ
hassl-3107	245	14	tax	tax	NOUN
hassl-3107	245	15	policies	policy	NOUN
hassl-3107	245	16	such	such	ADJ
hassl-3107	245	17	as	as	ADP
hassl-3107	245	18	tax	tax	NOUN
hassl-3107	245	19	compliance	compliance	NOUN
hassl-3107	245	20	,	,	PUNCT
hassl-3107	245	21	tax	tax	NOUN
hassl-3107	245	22	planning	planning	NOUN
hassl-3107	245	23	,	,	PUNCT
hassl-3107	245	24	or	or	CCONJ
hassl-3107	245	25	tax	tax	NOUN
hassl-3107	245	26	aggressiveness	aggressiveness	NOUN
hassl-3107	245	27	.	.	PUNCT
hassl-3107	246	1	humanities	humanity	NOUN
hassl-3107	246	2	and	and	CCONJ
hassl-3107	246	3	social	social	ADJ
hassl-3107	246	4	sciences	science	NOUN
hassl-3107	246	5	letters	letter	NOUN
hassl-3107	246	6	,	,	PUNCT
hassl-3107	246	7	2022	2022	NUM
hassl-3107	246	8	,	,	PUNCT
hassl-3107	246	9	10(4	10(4	NUM
hassl-3107	246	10	):	):	PUNCT
hassl-3107	246	11	428	428	NUM
hassl-3107	246	12	-	-	SYM
hassl-3107	246	13	439	439	NUM
hassl-3107	246	14	437	437	NUM
hassl-3107	246	15	©	©	PROPN
hassl-3107	246	16	2022	2022	NUM
hassl-3107	246	17	conscientia	conscientia	PROPN
hassl-3107	246	18	beam	beam	PROPN
hassl-3107	246	19	.	.	PUNCT
hassl-3107	247	1	all	all	DET
hassl-3107	247	2	rights	right	NOUN
hassl-3107	247	3	reserved	reserve	VERB
hassl-3107	247	4	.	.	PUNCT
hassl-3107	248	1	finally	finally	ADV
hassl-3107	248	2	,	,	PUNCT
hassl-3107	248	3	we	we	PRON
hassl-3107	248	4	have	have	VERB
hassl-3107	248	5	limitations	limitation	NOUN
hassl-3107	248	6	in	in	ADP
hassl-3107	248	7	collecting	collect	VERB
hassl-3107	248	8	complete	complete	ADJ
hassl-3107	248	9	company	company	NOUN
hassl-3107	248	10	ownership	ownership	NOUN
hassl-3107	248	11	data	datum	NOUN
hassl-3107	248	12	because	because	SCONJ
hassl-3107	248	13	not	not	PART
hassl-3107	248	14	all	all	DET
hassl-3107	248	15	companies	company	NOUN
hassl-3107	248	16	have	have	VERB
hassl-3107	248	17	a	a	DET
hassl-3107	248	18	complete	complete	ADJ
hassl-3107	248	19	ownership	ownership	NOUN
hassl-3107	248	20	structure	structure	NOUN
hassl-3107	248	21	according	accord	VERB
hassl-3107	248	22	to	to	ADP
hassl-3107	248	23	the	the	DET
hassl-3107	248	24	main	main	ADJ
hassl-3107	248	25	research	research	NOUN
hassl-3107	248	26	design	design	NOUN
hassl-3107	248	27	,	,	PUNCT
hassl-3107	248	28	so	so	CCONJ
hassl-3107	248	29	an	an	DET
hassl-3107	248	30	expansion	expansion	NOUN
hassl-3107	248	31	test	test	NOUN
hassl-3107	248	32	is	be	AUX
hassl-3107	248	33	needed	need	VERB
hassl-3107	248	34	to	to	PART
hassl-3107	248	35	deepen	deepen	VERB
hassl-3107	248	36	the	the	DET
hassl-3107	248	37	analysis	analysis	NOUN
hassl-3107	248	38	individually	individually	ADV
hassl-3107	248	39	.	.	PUNCT
hassl-3107	249	1	further	further	ADJ
hassl-3107	249	2	research	research	NOUN
hassl-3107	249	3	is	be	AUX
hassl-3107	249	4	recommended	recommend	VERB
hassl-3107	249	5	to	to	PART
hassl-3107	249	6	research	research	VERB
hassl-3107	249	7	with	with	ADP
hassl-3107	249	8	more	more	ADJ
hassl-3107	249	9	units	unit	NOUN
hassl-3107	249	10	of	of	ADP
hassl-3107	249	11	analysis	analysis	NOUN
hassl-3107	249	12	from	from	ADP
hassl-3107	249	13	various	various	ADJ
hassl-3107	249	14	types	type	NOUN
hassl-3107	249	15	of	of	ADP
hassl-3107	249	16	industries	industry	NOUN
hassl-3107	249	17	or	or	CCONJ
hassl-3107	249	18	countries	country	NOUN
hassl-3107	249	19	and	and	CCONJ
hassl-3107	249	20	also	also	ADV
hassl-3107	249	21	a	a	DET
hassl-3107	249	22	longer	long	ADV
hassl-3107	249	23	observation	observation	NOUN
hassl-3107	249	24	time	time	NOUN
hassl-3107	249	25	to	to	PART
hassl-3107	249	26	strengthen	strengthen	VERB
hassl-3107	249	27	the	the	DET
hassl-3107	249	28	results	result	NOUN
hassl-3107	249	29	of	of	ADP
hassl-3107	249	30	existing	exist	VERB
hassl-3107	249	31	research	research	NOUN
hassl-3107	249	32	.	.	PUNCT
hassl-3107	250	1	funding	funding	NOUN
hassl-3107	250	2	:	:	PUNCT
hassl-3107	250	3	mercu	mercu	PROPN
hassl-3107	250	4	buana	buana	PROPN
hassl-3107	250	5	university	university	PROPN
hassl-3107	250	6	and	and	CCONJ
hassl-3107	250	7	institut	institut	PROPN
hassl-3107	250	8	keuangan	keuangan	PROPN
hassl-3107	250	9	perbankan	perbankan	PROPN
hassl-3107	250	10	dan	dan	PROPN
hassl-3107	250	11	informatika	informatika	PROPN
hassl-3107	251	1	asia	asia	PROPN
hassl-3107	251	2	perbanas	perbanas	PROPN
hassl-3107	251	3	(	(	PUNCT
hassl-3107	251	4	grant	grant	PROPN
hassl-3107	251	5	number	number	NOUN
hassl-3107	251	6	:	:	PUNCT
hassl-3107	251	7	02	02	NUM
hassl-3107	251	8	-	-	PUNCT
hassl-3107	251	9	5/185	5/185	NUM
hassl-3107	251	10	/	/	SYM
hassl-3107	251	11	b	b	NOUN
hassl-3107	251	12	-	-	PUNCT
hassl-3107	251	13	spk	spk	NOUN
hassl-3107	251	14	/	/	SYM
hassl-3107	251	15	ii/2021	ii/2021	PROPN
hassl-3107	251	16	)	)	PUNCT
hassl-3107	251	17	.	.	PUNCT
hassl-3107	252	1	competing	compete	VERB
hassl-3107	252	2	interests	interest	NOUN
hassl-3107	252	3	:	:	PUNCT
hassl-3107	252	4	the	the	DET
hassl-3107	252	5	authors	author	NOUN
hassl-3107	252	6	declare	declare	VERB
hassl-3107	252	7	that	that	SCONJ
hassl-3107	252	8	they	they	PRON
hassl-3107	252	9	have	have	VERB
hassl-3107	252	10	no	no	DET
hassl-3107	252	11	competing	compete	VERB
hassl-3107	252	12	interests	interest	NOUN
hassl-3107	252	13	.	.	PUNCT
hassl-3107	253	1	authors	author	NOUN
hassl-3107	253	2	’	'	PUNCT
hassl-3107	253	3	contributions	contribution	NOUN
hassl-3107	253	4	:	:	PUNCT
hassl-3107	253	5	all	all	DET
hassl-3107	253	6	authors	author	NOUN
hassl-3107	253	7	contributed	contribute	VERB
hassl-3107	253	8	equally	equally	ADV
hassl-3107	253	9	to	to	ADP
hassl-3107	253	10	the	the	DET
hassl-3107	253	11	conception	conception	NOUN
hassl-3107	253	12	and	and	CCONJ
hassl-3107	253	13	design	design	NOUN
hassl-3107	253	14	of	of	ADP
hassl-3107	253	15	the	the	DET
hassl-3107	253	16	study	study	NOUN
hassl-3107	253	17	.	.	PUNCT
hassl-3107	254	1	references	reference	NOUN
hassl-3107	254	2	akbari	akbari	PROPN
hassl-3107	254	3	,	,	PUNCT
hassl-3107	254	4	f.	f.	PROPN
hassl-3107	254	5	,	,	PUNCT
hassl-3107	254	6	salehi	salehi	PROPN
hassl-3107	254	7	,	,	PUNCT
hassl-3107	254	8	m.	m.	NOUN
hassl-3107	254	9	,	,	PUNCT
hassl-3107	254	10	&	&	CCONJ
hassl-3107	254	11	bagherpour	bagherpour	PROPN
hassl-3107	254	12	vlashani	vlashani	PROPN
hassl-3107	254	13	,	,	PUNCT
hassl-3107	254	14	m.	m.	NOUN
hassl-3107	254	15	a.	a.	NOUN
hassl-3107	254	16	(	(	PUNCT
hassl-3107	254	17	2018	2018	NUM
hassl-3107	254	18	)	)	PUNCT
hassl-3107	254	19	.	.	PUNCT
hassl-3107	255	1	the	the	DET
hassl-3107	255	2	effect	effect	NOUN
hassl-3107	255	3	of	of	ADP
hassl-3107	255	4	managerial	managerial	ADJ
hassl-3107	255	5	ability	ability	NOUN
hassl-3107	255	6	on	on	ADP
hassl-3107	255	7	tax	tax	NOUN
hassl-3107	255	8	avoidance	avoidance	NOUN
hassl-3107	255	9	by	by	ADP
hassl-3107	255	10	classical	classical	ADJ
hassl-3107	255	11	and	and	CCONJ
hassl-3107	255	12	bayesian	bayesian	NOUN
hassl-3107	255	13	econometrics	econometric	NOUN
hassl-3107	255	14	in	in	ADP
hassl-3107	255	15	multilevel	multilevel	ADJ
hassl-3107	255	16	models	model	NOUN
hassl-3107	255	17	:	:	PUNCT
hassl-3107	255	18	evidence	evidence	NOUN
hassl-3107	255	19	of	of	ADP
hassl-3107	255	20	iran	iran	PROPN
hassl-3107	255	21	.	.	PUNCT
hassl-3107	256	1	international	international	ADJ
hassl-3107	256	2	journal	journal	NOUN
hassl-3107	256	3	of	of	ADP
hassl-3107	256	4	emerging	emerge	VERB
hassl-3107	256	5	markets	market	NOUN
hassl-3107	256	6	,	,	PUNCT
hassl-3107	256	7	13(6	13(6	NUM
hassl-3107	256	8	)	)	PUNCT
hassl-3107	256	9	,	,	PUNCT
hassl-3107	256	10	16561678.available	16561678.available	ADJ
hassl-3107	256	11	at	at	ADP
hassl-3107	256	12	:	:	PUNCT
hassl-3107	256	13	https://doi.org/10.1108/ijoem-09-2017-0367	https://doi.org/10.1108/ijoem-09-2017-0367	X
hassl-3107	256	14	.	.	PUNCT
hassl-3107	257	1	alkurdi	alkurdi	PROPN
hassl-3107	257	2	,	,	PUNCT
hassl-3107	257	3	a.	a.	PROPN
hassl-3107	257	4	,	,	PUNCT
hassl-3107	257	5	&	&	CCONJ
hassl-3107	257	6	mardini	mardini	PROPN
hassl-3107	257	7	,	,	PUNCT
hassl-3107	257	8	g.	g.	PROPN
hassl-3107	257	9	h.	h.	PROPN
hassl-3107	257	10	(	(	PUNCT
hassl-3107	257	11	2020	2020	NUM
hassl-3107	257	12	)	)	PUNCT
hassl-3107	257	13	.	.	PUNCT
hassl-3107	258	1	the	the	DET
hassl-3107	258	2	impact	impact	NOUN
hassl-3107	258	3	of	of	ADP
hassl-3107	258	4	ownership	ownership	NOUN
hassl-3107	258	5	structure	structure	NOUN
hassl-3107	258	6	and	and	CCONJ
hassl-3107	258	7	the	the	DET
hassl-3107	258	8	board	board	NOUN
hassl-3107	258	9	of	of	ADP
hassl-3107	258	10	directors	director	NOUN
hassl-3107	258	11	’	’	PART
hassl-3107	258	12	composition	composition	NOUN
hassl-3107	258	13	on	on	ADP
hassl-3107	258	14	tax	tax	NOUN
hassl-3107	258	15	avoidance	avoidance	NOUN
hassl-3107	258	16	strategies	strategy	NOUN
hassl-3107	258	17	:	:	PUNCT
hassl-3107	258	18	empirical	empirical	ADJ
hassl-3107	258	19	evidence	evidence	NOUN
hassl-3107	258	20	from	from	ADP
hassl-3107	258	21	jordan	jordan	PROPN
hassl-3107	258	22	.	.	PUNCT
hassl-3107	259	1	journal	journal	PROPN
hassl-3107	259	2	of	of	ADP
hassl-3107	259	3	financial	financial	ADJ
hassl-3107	259	4	reporting	reporting	NOUN
hassl-3107	259	5	and	and	CCONJ
hassl-3107	259	6	accounting	accounting	NOUN
hassl-3107	259	7	,	,	PUNCT
hassl-3107	259	8	18(4	18(4	NUM
hassl-3107	259	9	)	)	PUNCT
hassl-3107	259	10	,	,	PUNCT
hassl-3107	259	11	795812.available	795812.available	ADJ
hassl-3107	259	12	at	at	ADP
hassl-3107	259	13	:	:	PUNCT
hassl-3107	259	14	https://doi.org/10.1108/jfra-01-2020-0001	https://doi.org/10.1108/jfra-01-2020-0001	PROPN
hassl-3107	259	15	.	.	PUNCT
hassl-3107	260	1	anggraini	anggraini	NOUN
hassl-3107	260	2	,	,	PUNCT
hassl-3107	260	3	y.	y.	PROPN
hassl-3107	260	4	,	,	PUNCT
hassl-3107	260	5	&	&	CCONJ
hassl-3107	260	6	widarjo	widarjo	PROPN
hassl-3107	260	7	,	,	PUNCT
hassl-3107	260	8	w.	w.	PROPN
hassl-3107	260	9	(	(	PUNCT
hassl-3107	260	10	2020	2020	NUM
hassl-3107	260	11	)	)	PUNCT
hassl-3107	260	12	.	.	PUNCT
hassl-3107	261	1	political	political	ADJ
hassl-3107	261	2	connection	connection	NOUN
hassl-3107	261	3	,	,	PUNCT
hassl-3107	261	4	institutional	institutional	ADJ
hassl-3107	261	5	ownership	ownership	NOUN
hassl-3107	261	6	and	and	CCONJ
hassl-3107	261	7	tax	tax	NOUN
hassl-3107	261	8	aggressiveness	aggressiveness	NOUN
hassl-3107	261	9	in	in	ADP
hassl-3107	261	10	indonesia	indonesia	PROPN
hassl-3107	261	11	.	.	PUNCT
hassl-3107	262	1	european	european	PROPN
hassl-3107	262	2	journal	journal	PROPN
hassl-3107	262	3	of	of	ADP
hassl-3107	262	4	business	business	NOUN
hassl-3107	262	5	and	and	CCONJ
hassl-3107	262	6	management	management	NOUN
hassl-3107	262	7	research	research	NOUN
hassl-3107	262	8	,	,	PUNCT
hassl-3107	262	9	5(5	5(5	NUM
hassl-3107	262	10	)	)	PUNCT
hassl-3107	262	11	,	,	PUNCT
hassl-3107	262	12	1-7.available	1-7.available	NUM
hassl-3107	262	13	at	at	ADP
hassl-3107	262	14	:	:	PUNCT
hassl-3107	262	15	https://doi.org/10.24018/ejbmr.2020.5.5.528	https://doi.org/10.24018/ejbmr.2020.5.5.528	PROPN
hassl-3107	262	16	.	.	PUNCT
hassl-3107	263	1	bartelsman	bartelsman	PROPN
hassl-3107	263	2	,	,	PUNCT
hassl-3107	263	3	e.	e.	PROPN
hassl-3107	263	4	j.	j.	PROPN
hassl-3107	263	5	,	,	PUNCT
hassl-3107	263	6	&	&	CCONJ
hassl-3107	263	7	beetsma	beetsma	PROPN
hassl-3107	263	8	,	,	PUNCT
hassl-3107	263	9	r.	r.	PROPN
hassl-3107	263	10	(	(	PUNCT
hassl-3107	263	11	2000	2000	NUM
hassl-3107	263	12	)	)	PUNCT
hassl-3107	263	13	.	.	PUNCT
hassl-3107	264	1	why	why	SCONJ
hassl-3107	264	2	pay	pay	VERB
hassl-3107	264	3	more	more	ADJ
hassl-3107	264	4	?	?	PUNCT
hassl-3107	265	1	corporate	corporate	ADJ
hassl-3107	265	2	tax	tax	NOUN
hassl-3107	265	3	avoidance	avoidance	NOUN
hassl-3107	265	4	through	through	ADP
hassl-3107	265	5	transfer	transfer	NOUN
hassl-3107	265	6	pricing	pricing	NOUN
hassl-3107	265	7	in	in	ADP
hassl-3107	265	8	oecd	oecd	PROPN
hassl-3107	265	9	countries	country	NOUN
hassl-3107	265	10	.	.	PUNCT
hassl-3107	266	1	cesifo	cesifo	PROPN
hassl-3107	266	2	working	working	PROPN
hassl-3107	266	3	paper	paper	NOUN
hassl-3107	266	4	,	,	PUNCT
hassl-3107	266	5	no	no	INTJ
hassl-3107	266	6	.	.	NOUN
hassl-3107	266	7	324	324	NUM
hassl-3107	266	8	,	,	PUNCT
hassl-3107	266	9	center	center	NOUN
hassl-3107	266	10	for	for	ADP
hassl-3107	266	11	economic	economic	ADJ
hassl-3107	266	12	studies	study	NOUN
hassl-3107	266	13	and	and	CCONJ
hassl-3107	266	14	ifo	ifo	PROPN
hassl-3107	266	15	institute	institute	PROPN
hassl-3107	266	16	(	(	PUNCT
hassl-3107	266	17	cesifo	cesifo	PROPN
hassl-3107	266	18	)	)	PUNCT
hassl-3107	266	19	,	,	PUNCT
hassl-3107	266	20	munich	munich	PROPN
hassl-3107	266	21	.	.	PUNCT
hassl-3107	266	22	budiono	budiono	PROPN
hassl-3107	266	23	,	,	PUNCT
hassl-3107	266	24	h.	h.	PROPN
hassl-3107	266	25	d.	d.	PROPN
hassl-3107	266	26	s.	s.	PROPN
hassl-3107	266	27	,	,	PUNCT
hassl-3107	266	28	nurcahyo	nurcahyo	PROPN
hassl-3107	266	29	,	,	PUNCT
hassl-3107	266	30	r.	r.	PROPN
hassl-3107	266	31	,	,	PUNCT
hassl-3107	266	32	&	&	CCONJ
hassl-3107	266	33	habiburrahman	habiburrahman	NOUN
hassl-3107	266	34	,	,	PUNCT
hassl-3107	266	35	m.	m.	NOUN
hassl-3107	266	36	(	(	PUNCT
hassl-3107	266	37	2021	2021	NUM
hassl-3107	266	38	)	)	PUNCT
hassl-3107	266	39	.	.	PUNCT
hassl-3107	267	1	relationship	relationship	NOUN
hassl-3107	267	2	between	between	ADP
hassl-3107	267	3	manufacturing	manufacturing	NOUN
hassl-3107	267	4	complexity	complexity	NOUN
hassl-3107	267	5	,	,	PUNCT
hassl-3107	267	6	strategy	strategy	NOUN
hassl-3107	267	7	,	,	PUNCT
hassl-3107	267	8	and	and	CCONJ
hassl-3107	267	9	performance	performance	NOUN
hassl-3107	267	10	of	of	ADP
hassl-3107	267	11	manufacturing	manufacturing	NOUN
hassl-3107	267	12	industries	industry	NOUN
hassl-3107	267	13	in	in	ADP
hassl-3107	267	14	indonesia	indonesia	PROPN
hassl-3107	267	15	.	.	PUNCT
hassl-3107	268	1	heliyon	heliyon	PROPN
hassl-3107	268	2	,	,	PUNCT
hassl-3107	268	3	7(6	7(6	NUM
hassl-3107	268	4	)	)	PUNCT
hassl-3107	268	5	,	,	PUNCT
hassl-3107	268	6	1-10.available	1-10.available	NUM
hassl-3107	268	7	at	at	ADP
hassl-3107	268	8	:	:	PUNCT
hassl-3107	268	9	https://doi.org/10.1016/j.heliyon.2021.e07225	https://doi.org/10.1016/j.heliyon.2021.e07225	X
hassl-3107	268	10	.	.	PUNCT
hassl-3107	268	11	cools	cools	PROPN
hassl-3107	268	12	,	,	PUNCT
hassl-3107	268	13	m.	m.	NOUN
hassl-3107	268	14	,	,	PUNCT
hassl-3107	268	15	emmanuel	emmanuel	PROPN
hassl-3107	268	16	,	,	PUNCT
hassl-3107	268	17	c.	c.	PROPN
hassl-3107	268	18	,	,	PUNCT
hassl-3107	268	19	&	&	CCONJ
hassl-3107	268	20	jorissen	jorissen	PROPN
hassl-3107	268	21	,	,	PUNCT
hassl-3107	268	22	a.	a.	NOUN
hassl-3107	268	23	(	(	PUNCT
hassl-3107	268	24	2008	2008	NUM
hassl-3107	268	25	)	)	PUNCT
hassl-3107	268	26	.	.	PUNCT
hassl-3107	269	1	management	management	NOUN
hassl-3107	269	2	control	control	NOUN
hassl-3107	269	3	in	in	ADP
hassl-3107	269	4	the	the	DET
hassl-3107	269	5	transfer	transfer	NOUN
hassl-3107	269	6	pricing	pricing	NOUN
hassl-3107	269	7	tax	tax	NOUN
hassl-3107	269	8	compliant	compliant	ADJ
hassl-3107	269	9	multinational	multinational	ADJ
hassl-3107	269	10	enterprise	enterprise	NOUN
hassl-3107	269	11	.	.	PUNCT
hassl-3107	270	1	accounting	accounting	NOUN
hassl-3107	270	2	,	,	PUNCT
hassl-3107	270	3	organizations	organization	NOUN
hassl-3107	270	4	and	and	CCONJ
hassl-3107	270	5	society	society	NOUN
hassl-3107	270	6	,	,	PUNCT
hassl-3107	270	7	33(6	33(6	PROPN
hassl-3107	270	8	)	)	PUNCT
hassl-3107	270	9	,	,	PUNCT
hassl-3107	270	10	603-628.available	603-628.available	NUM
hassl-3107	270	11	at	at	ADP
hassl-3107	270	12	:	:	PUNCT
hassl-3107	270	13	https://doi.org/10.1016/j.aos.2007.05.004	https://doi.org/10.1016/j.aos.2007.05.004	PROPN
hassl-3107	270	14	.	.	PROPN
hassl-3107	270	15	freeman	freeman	PROPN
hassl-3107	270	16	,	,	PUNCT
hassl-3107	270	17	r.	r.	PROPN
hassl-3107	270	18	e.	e.	PROPN
hassl-3107	270	19	(	(	PUNCT
hassl-3107	270	20	1984	1984	NUM
hassl-3107	270	21	)	)	PUNCT
hassl-3107	270	22	.	.	PUNCT
hassl-3107	271	1	strategic	strategic	ADJ
hassl-3107	271	2	management	management	NOUN
hassl-3107	271	3	:	:	PUNCT
hassl-3107	271	4	a	a	DET
hassl-3107	271	5	stakoholder	stakoholder	NOUN
hassl-3107	271	6	approach	approach	NOUN
hassl-3107	271	7	.	.	PUNCT
hassl-3107	272	1	boston	boston	PROPN
hassl-3107	272	2	:	:	PUNCT
hassl-3107	272	3	pitman	pitman	PROPN
hassl-3107	272	4	.	.	PUNCT
hassl-3107	272	5	freeman	freeman	PROPN
hassl-3107	272	6	,	,	PUNCT
hassl-3107	272	7	r.	r.	PROPN
hassl-3107	272	8	e.	e.	PROPN
hassl-3107	272	9	,	,	PUNCT
hassl-3107	272	10	harrison	harrison	PROPN
hassl-3107	272	11	,	,	PUNCT
hassl-3107	272	12	j.	j.	PROPN
hassl-3107	272	13	s.	s.	PROPN
hassl-3107	272	14	,	,	PUNCT
hassl-3107	272	15	wicks	wick	NOUN
hassl-3107	272	16	,	,	PUNCT
hassl-3107	272	17	e.	e.	PROPN
hassl-3107	272	18	c.	c.	PROPN
hassl-3107	272	19	,	,	PUNCT
hassl-3107	272	20	parmar	parmar	PROPN
hassl-3107	272	21	,	,	PUNCT
hassl-3107	272	22	b.	b.	PROPN
hassl-3107	272	23	l.	l.	PROPN
hassl-3107	272	24	,	,	PUNCT
hassl-3107	272	25	&	&	CCONJ
hassl-3107	272	26	de	de	PROPN
hassl-3107	272	27	coll	coll	PROPN
hassl-3107	272	28	,	,	PUNCT
hassl-3107	272	29	s.	s.	PROPN
hassl-3107	272	30	(	(	PUNCT
hassl-3107	272	31	2012	2012	NUM
hassl-3107	272	32	)	)	PUNCT
hassl-3107	272	33	.	.	PUNCT
hassl-3107	273	1	stakeholder	stakeholder	PROPN
hassl-3107	273	2	theory	theory	NOUN
hassl-3107	273	3	:	:	PUNCT
hassl-3107	273	4	the	the	DET
hassl-3107	273	5	state	state	NOUN
hassl-3107	273	6	of	of	ADP
hassl-3107	273	7	the	the	DET
hassl-3107	273	8	art	art	NOUN
hassl-3107	273	9	.	.	PUNCT
hassl-3107	274	1	the	the	DET
hassl-3107	274	2	academy	academy	PROPN
hassl-3107	274	3	management	management	NOUN
hassl-3107	274	4	annals	annal	NOUN
hassl-3107	274	5	,	,	PUNCT
hassl-3107	274	6	3(1	3(1	NUM
hassl-3107	274	7	)	)	PUNCT
hassl-3107	274	8	,	,	PUNCT
hassl-3107	274	9	403-445.available	403-445.available	NUM
hassl-3107	274	10	at	at	ADP
hassl-3107	274	11	:	:	PUNCT
hassl-3107	274	12	https://doi.org/10.1080/19416520.2010.495581	https://doi.org/10.1080/19416520.2010.495581	PROPN
hassl-3107	274	13	.	.	PUNCT
hassl-3107	274	14	gujarati	gujarati	PROPN
hassl-3107	274	15	.	.	PUNCT
hassl-3107	274	16	(	(	PUNCT
hassl-3107	274	17	2012	2012	NUM
hassl-3107	274	18	)	)	PUNCT
hassl-3107	274	19	.	.	PUNCT
hassl-3107	275	1	fundamentals	fundamental	NOUN
hassl-3107	275	2	of	of	ADP
hassl-3107	275	3	econometrics	econometrics	NOUN
hassl-3107	275	4	(	(	PUNCT
hassl-3107	275	5	5th	5th	ADJ
hassl-3107	275	6	ed	ed	NOUN
hassl-3107	275	7	.	.	PUNCT
hassl-3107	275	8	)	)	PUNCT
hassl-3107	275	9	.	.	PUNCT
hassl-3107	276	1	jakarta	jakarta	PROPN
hassl-3107	276	2	:	:	PUNCT
hassl-3107	276	3	salemba	salemba	PROPN
hassl-3107	276	4	empat	empat	PROPN
hassl-3107	276	5	.	.	PUNCT
hassl-3107	277	1	güzel	güzel	PROPN
hassl-3107	277	2	,	,	PUNCT
hassl-3107	277	3	s.	s.	PROPN
hassl-3107	277	4	a.	a.	PROPN
hassl-3107	277	5	,	,	PUNCT
hassl-3107	277	6	özer	özer	NOUN
hassl-3107	277	7	,	,	PUNCT
hassl-3107	277	8	g.	g.	PROPN
hassl-3107	277	9	,	,	PUNCT
hassl-3107	277	10	&	&	CCONJ
hassl-3107	277	11	özcan	özcan	PROPN
hassl-3107	277	12	,	,	PUNCT
hassl-3107	277	13	m.	m.	NOUN
hassl-3107	277	14	(	(	PUNCT
hassl-3107	277	15	2019	2019	NUM
hassl-3107	277	16	)	)	PUNCT
hassl-3107	277	17	.	.	PUNCT
hassl-3107	278	1	the	the	DET
hassl-3107	278	2	effect	effect	NOUN
hassl-3107	278	3	of	of	ADP
hassl-3107	278	4	the	the	DET
hassl-3107	278	5	variables	variable	NOUN
hassl-3107	278	6	of	of	ADP
hassl-3107	278	7	tax	tax	NOUN
hassl-3107	278	8	justice	justice	NOUN
hassl-3107	278	9	perception	perception	NOUN
hassl-3107	278	10	and	and	CCONJ
hassl-3107	278	11	trust	trust	NOUN
hassl-3107	278	12	in	in	ADP
hassl-3107	278	13	government	government	NOUN
hassl-3107	278	14	on	on	ADP
hassl-3107	278	15	tax	tax	NOUN
hassl-3107	278	16	compliance	compliance	NOUN
hassl-3107	278	17	:	:	PUNCT
hassl-3107	278	18	the	the	DET
hassl-3107	278	19	case	case	NOUN
hassl-3107	278	20	of	of	ADP
hassl-3107	278	21	turkey	turkey	PROPN
hassl-3107	278	22	.	.	PUNCT
hassl-3107	279	1	journal	journal	PROPN
hassl-3107	279	2	of	of	ADP
hassl-3107	279	3	behavioral	behavioral	ADJ
hassl-3107	279	4	and	and	CCONJ
hassl-3107	279	5	experimental	experimental	ADJ
hassl-3107	279	6	economics	economic	NOUN
hassl-3107	279	7	,	,	PUNCT
hassl-3107	279	8	78	78	NUM
hassl-3107	279	9	,	,	PUNCT
hassl-3107	279	10	80-86.available	80-86.available	ADJ
hassl-3107	279	11	at	at	ADP
hassl-3107	279	12	:	:	PUNCT
hassl-3107	279	13	https://doi.org/10.1016/j.socec.2018.12.006	https://doi.org/10.1016/j.socec.2018.12.006	NOUN
hassl-3107	279	14	.	.	PUNCT
hassl-3107	280	1	idzni	idzni	PROPN
hassl-3107	280	2	,	,	PUNCT
hassl-3107	280	3	i.	i.	PROPN
hassl-3107	280	4	n.	n.	PROPN
hassl-3107	280	5	,	,	PUNCT
hassl-3107	280	6	&	&	CCONJ
hassl-3107	280	7	purwanto	purwanto	NOUN
hassl-3107	280	8	,	,	PUNCT
hassl-3107	280	9	a.	a.	NOUN
hassl-3107	280	10	(	(	PUNCT
hassl-3107	280	11	2017	2017	NUM
hassl-3107	280	12	)	)	PUNCT
hassl-3107	280	13	.	.	PUNCT
hassl-3107	281	1	the	the	DET
hassl-3107	281	2	effect	effect	NOUN
hassl-3107	281	3	of	of	ADP
hassl-3107	281	4	foreign	foreign	ADJ
hassl-3107	281	5	investor	investor	NOUN
hassl-3107	281	6	interest	interest	NOUN
hassl-3107	281	7	and	and	CCONJ
hassl-3107	281	8	institutional	institutional	ADJ
hassl-3107	281	9	ownership	ownership	NOUN
hassl-3107	281	10	on	on	ADP
hassl-3107	281	11	corporate	corporate	ADJ
hassl-3107	281	12	tax	tax	NOUN
hassl-3107	281	13	avoidance	avoidance	NOUN
hassl-3107	281	14	.	.	PUNCT
hassl-3107	282	1	diponegoro	diponegoro	PROPN
hassl-3107	282	2	journal	journal	PROPN
hassl-3107	282	3	of	of	ADP
hassl-3107	282	4	accounting	accounting	NOUN
hassl-3107	282	5	,	,	PUNCT
hassl-3107	282	6	6(1	6(1	NUM
hassl-3107	282	7	)	)	PUNCT
hassl-3107	282	8	,	,	PUNCT
hassl-3107	282	9	141	141	NUM
hassl-3107	282	10	-	-	SYM
hassl-3107	282	11	152	152	NUM
hassl-3107	282	12	.	.	PUNCT
hassl-3107	283	1	jamei	jamei	PROPN
hassl-3107	283	2	,	,	PUNCT
hassl-3107	283	3	r.	r.	PROPN
hassl-3107	283	4	(	(	PUNCT
hassl-3107	283	5	2017	2017	NUM
hassl-3107	283	6	)	)	PUNCT
hassl-3107	283	7	.	.	PUNCT
hassl-3107	284	1	tax	tax	NOUN
hassl-3107	284	2	avoidance	avoidance	NOUN
hassl-3107	284	3	and	and	CCONJ
hassl-3107	284	4	corporate	corporate	ADJ
hassl-3107	284	5	governance	governance	NOUN
hassl-3107	284	6	mechanisms	mechanism	NOUN
hassl-3107	284	7	:	:	PUNCT
hassl-3107	284	8	evidence	evidence	NOUN
hassl-3107	284	9	from	from	ADP
hassl-3107	284	10	tehran	tehran	PROPN
hassl-3107	284	11	stock	stock	PROPN
hassl-3107	284	12	exchange	exchange	PROPN
hassl-3107	284	13	.	.	PUNCT
hassl-3107	285	1	international	international	ADJ
hassl-3107	285	2	journal	journal	PROPN
hassl-3107	285	3	of	of	ADP
hassl-3107	285	4	economics	economic	NOUN
hassl-3107	285	5	and	and	CCONJ
hassl-3107	285	6	financial	financial	ADJ
hassl-3107	285	7	issues	issue	NOUN
hassl-3107	285	8	,	,	PUNCT
hassl-3107	285	9	7(4	7(4	NUM
hassl-3107	285	10	)	)	PUNCT
hassl-3107	285	11	,	,	PUNCT
hassl-3107	285	12	638	638	NUM
hassl-3107	285	13	-	-	SYM
hassl-3107	285	14	644	644	NUM
hassl-3107	285	15	.	.	PUNCT
hassl-3107	286	1	jensen	jensen	PROPN
hassl-3107	286	2	,	,	PUNCT
hassl-3107	286	3	m.	m.	PROPN
hassl-3107	286	4	c.	c.	PROPN
hassl-3107	286	5	,	,	PUNCT
hassl-3107	286	6	&	&	CCONJ
hassl-3107	286	7	meckling	meckling	PROPN
hassl-3107	286	8	,	,	PUNCT
hassl-3107	286	9	w.	w.	PROPN
hassl-3107	286	10	h.	h.	PROPN
hassl-3107	286	11	(	(	PUNCT
hassl-3107	286	12	1976	1976	NUM
hassl-3107	286	13	)	)	PUNCT
hassl-3107	286	14	.	.	PUNCT
hassl-3107	287	1	theory	theory	NOUN
hassl-3107	287	2	of	of	ADP
hassl-3107	287	3	the	the	DET
hassl-3107	287	4	firm	firm	NOUN
hassl-3107	287	5	:	:	PUNCT
hassl-3107	287	6	managerial	managerial	ADJ
hassl-3107	287	7	behavior	behavior	NOUN
hassl-3107	287	8	,	,	PUNCT
hassl-3107	287	9	agency	agency	NOUN
hassl-3107	287	10	costs	cost	NOUN
hassl-3107	287	11	and	and	CCONJ
hassl-3107	287	12	ownership	ownership	NOUN
hassl-3107	287	13	structure	structure	NOUN
hassl-3107	287	14	.	.	PUNCT
hassl-3107	288	1	journal	journal	NOUN
hassl-3107	288	2	of	of	ADP
hassl-3107	288	3	financial	financial	ADJ
hassl-3107	288	4	economics	economic	NOUN
hassl-3107	288	5	,	,	PUNCT
hassl-3107	288	6	3(4	3(4	NUM
hassl-3107	288	7	)	)	PUNCT
hassl-3107	288	8	,	,	PUNCT
hassl-3107	288	9	305-360.available	305-360.available	NUM
hassl-3107	288	10	at	at	ADP
hassl-3107	288	11	:	:	PUNCT
hassl-3107	288	12	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
hassl-3107	288	13	.	.	PUNCT
hassl-3107	288	14	kovermann	kovermann	PROPN
hassl-3107	288	15	,	,	PUNCT
hassl-3107	288	16	j.	j.	PROPN
hassl-3107	288	17	h.	h.	PROPN
hassl-3107	288	18	(	(	PUNCT
hassl-3107	288	19	2018	2018	NUM
hassl-3107	288	20	)	)	PUNCT
hassl-3107	288	21	.	.	PUNCT
hassl-3107	289	1	tax	tax	NOUN
hassl-3107	289	2	avoidance	avoidance	NOUN
hassl-3107	289	3	,	,	PUNCT
hassl-3107	289	4	tax	tax	NOUN
hassl-3107	289	5	risk	risk	NOUN
hassl-3107	289	6	and	and	CCONJ
hassl-3107	289	7	the	the	DET
hassl-3107	289	8	cost	cost	NOUN
hassl-3107	289	9	of	of	ADP
hassl-3107	289	10	debt	debt	NOUN
hassl-3107	289	11	in	in	ADP
hassl-3107	289	12	a	a	DET
hassl-3107	289	13	bank	bank	NOUN
hassl-3107	289	14	-	-	PUNCT
hassl-3107	289	15	dominated	dominate	VERB
hassl-3107	289	16	economy	economy	NOUN
hassl-3107	289	17	.	.	PUNCT
hassl-3107	290	1	managerial	managerial	ADJ
hassl-3107	290	2	auditing	auditing	NOUN
hassl-3107	290	3	journal	journal	NOUN
hassl-3107	290	4	,	,	PUNCT
hassl-3107	290	5	33(8–9	33(8–9	PROPN
hassl-3107	290	6	)	)	PUNCT
hassl-3107	290	7	,	,	PUNCT
hassl-3107	290	8	683–699.available	683–699.available	NUM
hassl-3107	290	9	at	at	ADP
hassl-3107	290	10	:	:	PUNCT
hassl-3107	290	11	https://doi.org/10.1108/maj-12-2017-1734	https://doi.org/10.1108/maj-12-2017-1734	X
hassl-3107	290	12	.	.	PROPN
hassl-3107	290	13	liao	liao	PROPN
hassl-3107	290	14	,	,	PUNCT
hassl-3107	290	15	s.	s.	PROPN
hassl-3107	290	16	,	,	PUNCT
hassl-3107	290	17	fei	fei	PROPN
hassl-3107	290	18	,	,	PUNCT
hassl-3107	290	19	w.	w.	PROPN
hassl-3107	290	20	,	,	PUNCT
hassl-3107	290	21	&	&	CCONJ
hassl-3107	290	22	chen	chen	PROPN
hassl-3107	290	23	,	,	PUNCT
hassl-3107	290	24	c.	c.	PROPN
hassl-3107	290	25	(	(	PUNCT
hassl-3107	290	26	2007	2007	NUM
hassl-3107	290	27	)	)	PUNCT
hassl-3107	290	28	.	.	PUNCT
hassl-3107	291	1	knowledge	knowledge	NOUN
hassl-3107	291	2	sharing	sharing	NOUN
hassl-3107	291	3	,	,	PUNCT
hassl-3107	291	4	absorptive	absorptive	ADJ
hassl-3107	291	5	capacity	capacity	NOUN
hassl-3107	291	6	,	,	PUNCT
hassl-3107	291	7	and	and	CCONJ
hassl-3107	291	8	innovation	innovation	NOUN
hassl-3107	291	9	capability	capability	NOUN
hassl-3107	291	10	:	:	PUNCT
hassl-3107	291	11	an	an	DET
hassl-3107	291	12	empirical	empirical	ADJ
hassl-3107	291	13	study	study	NOUN
hassl-3107	291	14	of	of	ADP
hassl-3107	291	15	taiwan	taiwan	PROPN
hassl-3107	291	16	's	's	PART
hassl-3107	291	17	knowledge	knowledge	NOUN
hassl-3107	291	18	-	-	PUNCT
hassl-3107	291	19	intensive	intensive	ADJ
hassl-3107	291	20	industries	industry	NOUN
hassl-3107	291	21	.	.	PUNCT
hassl-3107	292	1	journal	journal	PROPN
hassl-3107	292	2	of	of	ADP
hassl-3107	292	3	information	information	NOUN
hassl-3107	292	4	science	science	NOUN
hassl-3107	292	5	,	,	PUNCT
hassl-3107	292	6	33(3	33(3	NOUN
hassl-3107	292	7	)	)	PUNCT
hassl-3107	292	8	,	,	PUNCT
hassl-3107	292	9	340-359.available	340-359.available	NUM
hassl-3107	292	10	at	at	ADP
hassl-3107	292	11	:	:	PUNCT
hassl-3107	292	12	https://doi.org/10.1177/0165551506070739	https://doi.org/10.1177/0165551506070739	NOUN
hassl-3107	292	13	.	.	PUNCT
hassl-3107	293	1	lópez	lópez	PROPN
hassl-3107	293	2	,	,	PUNCT
hassl-3107	293	3	j.	j.	PROPN
hassl-3107	293	4	j.	j.	PROPN
hassl-3107	293	5	(	(	PUNCT
hassl-3107	293	6	2017	2017	NUM
hassl-3107	293	7	)	)	PUNCT
hassl-3107	293	8	.	.	PUNCT
hassl-3107	294	1	a	a	DET
hassl-3107	294	2	quantitative	quantitative	ADJ
hassl-3107	294	3	theory	theory	NOUN
hassl-3107	294	4	of	of	ADP
hassl-3107	294	5	tax	tax	NOUN
hassl-3107	294	6	evasion	evasion	NOUN
hassl-3107	294	7	.	.	PUNCT
hassl-3107	295	1	journal	journal	NOUN
hassl-3107	295	2	of	of	ADP
hassl-3107	295	3	macroeconomics	macroeconomic	NOUN
hassl-3107	295	4	,	,	PUNCT
hassl-3107	295	5	53	53	NUM
hassl-3107	295	6	,	,	PUNCT
hassl-3107	295	7	107-126.available	107-126.available	NUM
hassl-3107	295	8	at	at	ADP
hassl-3107	295	9	:	:	PUNCT
hassl-3107	295	10	https://doi.org/10.1016/j.jmacro.2017.06.005	https://doi.org/10.1016/j.jmacro.2017.06.005	NOUN
hassl-3107	295	11	.	.	PUNCT
hassl-3107	295	12	humanities	humanity	NOUN
hassl-3107	295	13	and	and	CCONJ
hassl-3107	295	14	social	social	ADJ
hassl-3107	295	15	sciences	science	NOUN
hassl-3107	295	16	letters	letter	NOUN
hassl-3107	295	17	,	,	PUNCT
hassl-3107	295	18	2022	2022	NUM
hassl-3107	295	19	,	,	PUNCT
hassl-3107	295	20	10(4	10(4	NUM
hassl-3107	295	21	):	):	PUNCT
hassl-3107	295	22	428	428	NUM
hassl-3107	295	23	-	-	SYM
hassl-3107	295	24	439	439	NUM
hassl-3107	295	25	438	438	NUM
hassl-3107	295	26	©	©	PROPN
hassl-3107	295	27	2022	2022	NUM
hassl-3107	295	28	conscientia	conscientia	PROPN
hassl-3107	295	29	beam	beam	PROPN
hassl-3107	295	30	.	.	PUNCT
hassl-3107	296	1	all	all	DET
hassl-3107	296	2	rights	right	NOUN
hassl-3107	296	3	reserved	reserve	VERB
hassl-3107	296	4	.	.	PUNCT
hassl-3107	297	1	mardiasmo	mardiasmo	NOUN
hassl-3107	297	2	.	.	PUNCT
hassl-3107	298	1	(	(	PUNCT
hassl-3107	298	2	2016	2016	NUM
hassl-3107	298	3	)	)	PUNCT
hassl-3107	298	4	.	.	PUNCT
hassl-3107	299	1	taxation	taxation	NOUN
hassl-3107	299	2	(	(	PUNCT
hassl-3107	299	3	revised	revise	VERB
hassl-3107	299	4	ed	ed	NOUN
hassl-3107	299	5	.	.	PUNCT
hassl-3107	299	6	)	)	PUNCT
hassl-3107	299	7	.	.	PUNCT
hassl-3107	300	1	yogyakarta	yogyakarta	PROPN
hassl-3107	300	2	:	:	PUNCT
hassl-3107	301	1	publisher	publisher	PROPN
hassl-3107	301	2	andi	andi	PROPN
hassl-3107	301	3	.	.	PROPN
hassl-3107	302	1	masripah	masripah	PROPN
hassl-3107	302	2	,	,	PUNCT
hassl-3107	302	3	m.	m.	NOUN
hassl-3107	302	4	,	,	PUNCT
hassl-3107	302	5	vera	vera	NOUN
hassl-3107	302	6	,	,	PUNCT
hassl-3107	302	7	d.	d.	PROPN
hassl-3107	302	8	,	,	PUNCT
hassl-3107	302	9	&	&	CCONJ
hassl-3107	302	10	debby	debby	PROPN
hassl-3107	302	11	,	,	PUNCT
hassl-3107	302	12	f.	f.	PROPN
hassl-3107	302	13	(	(	PUNCT
hassl-3107	302	14	2015	2015	NUM
hassl-3107	302	15	)	)	PUNCT
hassl-3107	302	16	.	.	PUNCT
hassl-3107	303	1	controlling	control	VERB
hassl-3107	303	2	shareholder	shareholder	NOUN
hassl-3107	303	3	and	and	CCONJ
hassl-3107	303	4	tax	tax	NOUN
hassl-3107	303	5	avoidance	avoidance	NOUN
hassl-3107	303	6	:	:	PUNCT
hassl-3107	303	7	family	family	NOUN
hassl-3107	303	8	ownership	ownership	NOUN
hassl-3107	303	9	and	and	CCONJ
hassl-3107	303	10	corporate	corporate	ADJ
hassl-3107	303	11	governance	governance	NOUN
hassl-3107	303	12	.	.	PUNCT
hassl-3107	304	1	international	international	ADJ
hassl-3107	304	2	research	research	PROPN
hassl-3107	304	3	journal	journal	PROPN
hassl-3107	304	4	of	of	ADP
hassl-3107	304	5	business	business	NOUN
hassl-3107	304	6	studies	study	NOUN
hassl-3107	304	7	,	,	PUNCT
hassl-3107	304	8	8(3	8(3	NUM
hassl-3107	304	9	)	)	PUNCT
hassl-3107	304	10	,	,	PUNCT
hassl-3107	304	11	167-180.available	167-180.available	NUM
hassl-3107	304	12	at	at	ADP
hassl-3107	304	13	:	:	PUNCT
hassl-3107	304	14	https://doi.org/10.21632/irjbs.8.3.167-180	https://doi.org/10.21632/irjbs.8.3.167-180	X
hassl-3107	304	15	.	.	PUNCT
hassl-3107	305	1	multazam	multazam	PROPN
hassl-3107	305	2	,	,	PUNCT
hassl-3107	305	3	s.	s.	PROPN
hassl-3107	305	4	,	,	PUNCT
hassl-3107	305	5	&	&	CCONJ
hassl-3107	305	6	rahamwaty	rahamwaty	PROPN
hassl-3107	305	7	,	,	PUNCT
hassl-3107	305	8	r.	r.	PROPN
hassl-3107	305	9	(	(	PUNCT
hassl-3107	305	10	2018	2018	NUM
hassl-3107	305	11	)	)	PUNCT
hassl-3107	305	12	.	.	PUNCT
hassl-3107	306	1	the	the	DET
hassl-3107	306	2	influence	influence	NOUN
hassl-3107	306	3	of	of	ADP
hassl-3107	306	4	leverage	leverage	NOUN
hassl-3107	306	5	,	,	PUNCT
hassl-3107	306	6	executive	executive	NOUN
hassl-3107	306	7	incentives	incentive	NOUN
hassl-3107	306	8	,	,	PUNCT
hassl-3107	306	9	managerial	managerial	ADJ
hassl-3107	306	10	ownership	ownership	NOUN
hassl-3107	306	11	on	on	ADP
hassl-3107	306	12	tax	tax	NOUN
hassl-3107	306	13	aggressiveness	aggressiveness	NOUN
hassl-3107	306	14	(	(	PUNCT
hassl-3107	306	15	study	study	NOUN
hassl-3107	306	16	in	in	ADP
hassl-3107	306	17	manufacturing	manufacturing	NOUN
hassl-3107	306	18	companies	company	NOUN
hassl-3107	306	19	listed	list	VERB
hassl-3107	306	20	on	on	ADP
hassl-3107	306	21	idx	idx	PROPN
hassl-3107	306	22	year	year	NOUN
hassl-3107	306	23	2012	2012	NUM
hassl-3107	306	24	-	-	SYM
hassl-3107	306	25	2014	2014	NUM
hassl-3107	306	26	)	)	PUNCT
hassl-3107	306	27	.	.	PUNCT
hassl-3107	307	1	scientific	scientific	ADJ
hassl-3107	307	2	journal	journal	NOUN
hassl-3107	307	3	of	of	ADP
hassl-3107	307	4	accounting	accounting	NOUN
hassl-3107	307	5	economics	economic	NOUN
hassl-3107	307	6	students	student	NOUN
hassl-3107	307	7	,	,	PUNCT
hassl-3107	307	8	3(3	3(3	NUM
hassl-3107	307	9	)	)	PUNCT
hassl-3107	307	10	,	,	PUNCT
hassl-3107	307	11	494	494	NUM
hassl-3107	307	12	-	-	SYM
hassl-3107	307	13	504	504	NUM
hassl-3107	307	14	.	.	PUNCT
hassl-3107	308	1	musimenta	musimenta	PROPN
hassl-3107	308	2	,	,	PUNCT
hassl-3107	308	3	d.	d.	PROPN
hassl-3107	308	4	,	,	PUNCT
hassl-3107	308	5	naigaga	naigaga	PROPN
hassl-3107	308	6	,	,	PUNCT
hassl-3107	308	7	s.	s.	PROPN
hassl-3107	308	8	,	,	PUNCT
hassl-3107	308	9	bananuka	bananuka	PROPN
hassl-3107	308	10	,	,	PUNCT
hassl-3107	308	11	j.	j.	PROPN
hassl-3107	308	12	,	,	PUNCT
hassl-3107	308	13	&	&	CCONJ
hassl-3107	308	14	najjuma	najjuma	PROPN
hassl-3107	308	15	,	,	PUNCT
hassl-3107	308	16	m.	m.	NOUN
hassl-3107	308	17	s.	s.	PROPN
hassl-3107	308	18	(	(	PUNCT
hassl-3107	308	19	2019	2019	NUM
hassl-3107	308	20	)	)	PUNCT
hassl-3107	308	21	.	.	PUNCT
hassl-3107	309	1	tax	tax	NOUN
hassl-3107	309	2	compliance	compliance	NOUN
hassl-3107	309	3	of	of	ADP
hassl-3107	309	4	financial	financial	ADJ
hassl-3107	309	5	services	service	NOUN
hassl-3107	309	6	firms	firm	NOUN
hassl-3107	309	7	:	:	PUNCT
hassl-3107	309	8	a	a	DET
hassl-3107	309	9	developing	develop	VERB
hassl-3107	309	10	economy	economy	NOUN
hassl-3107	309	11	perspective	perspective	NOUN
hassl-3107	309	12	.	.	PUNCT
hassl-3107	310	1	journal	journal	NOUN
hassl-3107	310	2	of	of	ADP
hassl-3107	310	3	money	money	NOUN
hassl-3107	310	4	laundering	laundering	NOUN
hassl-3107	310	5	control	control	NOUN
hassl-3107	310	6	,	,	PUNCT
hassl-3107	310	7	22(1	22(1	NUM
hassl-3107	310	8	)	)	PUNCT
hassl-3107	310	9	,	,	PUNCT
hassl-3107	310	10	14-31.available	14-31.available	ADJ
hassl-3107	310	11	at	at	ADP
hassl-3107	310	12	:	:	PUNCT
hassl-3107	310	13	https://doi.org/10.1108/jmlc-012018-0007	https://doi.org/10.1108/jmlc-012018-0007	PROPN
hassl-3107	310	14	.	.	PUNCT
hassl-3107	310	15	nainggolan	nainggolan	PROPN
hassl-3107	310	16	,	,	PUNCT
hassl-3107	310	17	c.	c.	PROPN
hassl-3107	310	18	,	,	PUNCT
hassl-3107	310	19	&	&	CCONJ
hassl-3107	310	20	sari	sari	PROPN
hassl-3107	310	21	,	,	PUNCT
hassl-3107	310	22	d.	d.	PROPN
hassl-3107	310	23	(	(	PUNCT
hassl-3107	310	24	2019	2019	NUM
hassl-3107	310	25	)	)	PUNCT
hassl-3107	310	26	.	.	PUNCT
hassl-3107	311	1	foreign	foreign	ADJ
hassl-3107	311	2	interests	interest	NOUN
hassl-3107	311	3	,	,	PUNCT
hassl-3107	311	4	international	international	ADJ
hassl-3107	311	5	activities	activity	NOUN
hassl-3107	311	6	,	,	PUNCT
hassl-3107	311	7	and	and	CCONJ
hassl-3107	311	8	thin	thin	ADJ
hassl-3107	311	9	capitalization	capitalization	NOUN
hassl-3107	311	10	:	:	PUNCT
hassl-3107	311	11	effects	effect	NOUN
hassl-3107	311	12	on	on	ADP
hassl-3107	311	13	tax	tax	NOUN
hassl-3107	311	14	aggressiveness	aggressiveness	NOUN
hassl-3107	311	15	in	in	ADP
hassl-3107	311	16	indonesia	indonesia	PROPN
hassl-3107	311	17	.	.	PROPN
hassl-3107	312	1	journal	journal	PROPN
hassl-3107	312	2	of	of	ADP
hassl-3107	312	3	accounting	accounting	NOUN
hassl-3107	312	4	and	and	CCONJ
hassl-3107	312	5	business	business	NOUN
hassl-3107	312	6	,	,	PUNCT
hassl-3107	312	7	19(2	19(2	NUM
hassl-3107	312	8	)	)	PUNCT
hassl-3107	312	9	,	,	PUNCT
hassl-3107	312	10	147	147	NUM
hassl-3107	312	11	-	-	SYM
hassl-3107	312	12	159	159	NUM
hassl-3107	312	13	.	.	PUNCT
hassl-3107	313	1	nehru	nehru	PROPN
hassl-3107	313	2	,	,	PUNCT
hassl-3107	313	3	v.	v.	PROPN
hassl-3107	313	4	(	(	PUNCT
hassl-3107	313	5	2013	2013	NUM
hassl-3107	313	6	)	)	PUNCT
hassl-3107	313	7	.	.	PUNCT
hassl-3107	314	1	survey	survey	NOUN
hassl-3107	314	2	of	of	ADP
hassl-3107	314	3	recent	recent	ADJ
hassl-3107	314	4	developments	development	NOUN
hassl-3107	314	5	.	.	PUNCT
hassl-3107	315	1	bulletin	bulletin	NOUN
hassl-3107	315	2	of	of	ADP
hassl-3107	315	3	indonesian	indonesian	ADJ
hassl-3107	315	4	economic	economic	ADJ
hassl-3107	315	5	studies	study	NOUN
hassl-3107	315	6	,	,	PUNCT
hassl-3107	315	7	49(2	49(2	NUM
hassl-3107	315	8	)	)	PUNCT
hassl-3107	315	9	,	,	PUNCT
hassl-3107	315	10	139	139	NUM
hassl-3107	315	11	-	-	SYM
hassl-3107	315	12	166	166	NUM
hassl-3107	315	13	.	.	PUNCT
hassl-3107	316	1	ngadiman	ngadiman	PROPN
hassl-3107	316	2	,	,	PUNCT
hassl-3107	316	3	&	&	CCONJ
hassl-3107	316	4	puspitasari	puspitasari	PROPN
hassl-3107	316	5	,	,	PUNCT
hassl-3107	316	6	c.	c.	PROPN
hassl-3107	316	7	(	(	PUNCT
hassl-3107	316	8	2014	2014	NUM
hassl-3107	316	9	)	)	PUNCT
hassl-3107	316	10	.	.	PUNCT
hassl-3107	317	1	the	the	DET
hassl-3107	317	2	effect	effect	NOUN
hassl-3107	317	3	of	of	ADP
hassl-3107	317	4	leverage	leverage	NOUN
hassl-3107	317	5	,	,	PUNCT
hassl-3107	317	6	institutional	institutional	ADJ
hassl-3107	317	7	ownership	ownership	NOUN
hassl-3107	317	8	,	,	PUNCT
hassl-3107	317	9	and	and	CCONJ
hassl-3107	317	10	company	company	NOUN
hassl-3107	317	11	size	size	NOUN
hassl-3107	317	12	on	on	ADP
hassl-3107	317	13	tax	tax	NOUN
hassl-3107	317	14	avoidance	avoidance	NOUN
hassl-3107	317	15	in	in	ADP
hassl-3107	317	16	manufacturing	manufacture	VERB
hassl-3107	317	17	sector	sector	NOUN
hassl-3107	317	18	companies	company	NOUN
hassl-3107	317	19	listed	list	VERB
hassl-3107	317	20	on	on	ADP
hassl-3107	317	21	the	the	DET
hassl-3107	317	22	indonesia	indonesia	PROPN
hassl-3107	317	23	stock	stock	PROPN
hassl-3107	317	24	exchange	exchange	PROPN
hassl-3107	317	25	2010	2010	NUM
hassl-3107	317	26	-	-	SYM
hassl-3107	317	27	2012	2012	NUM
hassl-3107	317	28	.	.	PUNCT
hassl-3107	318	1	journal	journal	NOUN
hassl-3107	318	2	of	of	ADP
hassl-3107	318	3	accounting	accounting	NOUN
hassl-3107	318	4	,	,	PUNCT
hassl-3107	318	5	18(3	18(3	NUM
hassl-3107	318	6	)	)	PUNCT
hassl-3107	318	7	,	,	PUNCT
hassl-3107	318	8	408421	408421	NUM
hassl-3107	318	9	.	.	PUNCT
hassl-3107	319	1	nugraheni	nugraheni	PROPN
hassl-3107	319	2	,	,	PUNCT
hassl-3107	319	3	g.	g.	PROPN
hassl-3107	319	4	a.	a.	PROPN
hassl-3107	319	5	,	,	PUNCT
hassl-3107	319	6	&	&	CCONJ
hassl-3107	319	7	murtin	murtin	PROPN
hassl-3107	319	8	,	,	PUNCT
hassl-3107	319	9	a.	a.	NOUN
hassl-3107	319	10	(	(	PUNCT
hassl-3107	319	11	2019	2019	NUM
hassl-3107	319	12	)	)	PUNCT
hassl-3107	319	13	.	.	PUNCT
hassl-3107	320	1	the	the	DET
hassl-3107	320	2	effect	effect	NOUN
hassl-3107	320	3	of	of	ADP
hassl-3107	320	4	share	share	NOUN
hassl-3107	320	5	ownership	ownership	NOUN
hassl-3107	320	6	and	and	CCONJ
hassl-3107	320	7	leverage	leverage	NOUN
hassl-3107	320	8	on	on	ADP
hassl-3107	320	9	corporate	corporate	ADJ
hassl-3107	320	10	tax	tax	NOUN
hassl-3107	320	11	aggressiveness	aggressiveness	NOUN
hassl-3107	320	12	.	.	PUNCT
hassl-3107	321	1	indonesian	indonesian	ADJ
hassl-3107	321	2	accounting	accounting	PROPN
hassl-3107	321	3	and	and	CCONJ
hassl-3107	321	4	business	business	NOUN
hassl-3107	321	5	review	review	NOUN
hassl-3107	321	6	,	,	PUNCT
hassl-3107	321	7	3(1	3(1	NUM
hassl-3107	321	8	)	)	PUNCT
hassl-3107	321	9	,	,	PUNCT
hassl-3107	321	10	1	1	NUM
hassl-3107	321	11	-	-	SYM
hassl-3107	321	12	13	13	NUM
hassl-3107	321	13	.	.	PUNCT
hassl-3107	322	1	nugroho	nugroho	NOUN
hassl-3107	322	2	,	,	PUNCT
hassl-3107	322	3	s.	s.	PROPN
hassl-3107	322	4	a.	a.	PROPN
hassl-3107	322	5	,	,	PUNCT
hassl-3107	322	6	&	&	CCONJ
hassl-3107	322	7	firmansyah	firmansyah	PROPN
hassl-3107	322	8	,	,	PUNCT
hassl-3107	322	9	a.	a.	NOUN
hassl-3107	322	10	(	(	PUNCT
hassl-3107	322	11	2017	2017	NUM
hassl-3107	322	12	)	)	PUNCT
hassl-3107	322	13	.	.	PUNCT
hassl-3107	323	1	pengaruh	pengaruh	VERB
hassl-3107	323	2	financial	financial	ADJ
hassl-3107	323	3	distress	distress	NOUN
hassl-3107	323	4	,	,	PUNCT
hassl-3107	323	5	real	real	ADJ
hassl-3107	323	6	earnings	earning	NOUN
hassl-3107	323	7	management	management	NOUN
hassl-3107	323	8	dan	dan	PROPN
hassl-3107	323	9	corporate	corporate	ADJ
hassl-3107	323	10	governance	governance	NOUN
hassl-3107	323	11	terhadap	terhadap	PROPN
hassl-3107	323	12	tax	tax	NOUN
hassl-3107	323	13	aggressiveness	aggressiveness	NOUN
hassl-3107	323	14	.	.	PUNCT
hassl-3107	324	1	journal	journal	PROPN
hassl-3107	324	2	of	of	ADP
hassl-3107	324	3	applied	apply	VERB
hassl-3107	324	4	business	business	NOUN
hassl-3107	324	5	administration	administration	NOUN
hassl-3107	324	6	,	,	PUNCT
hassl-3107	324	7	1(2	1(2	NUM
hassl-3107	324	8	)	)	PUNCT
hassl-3107	324	9	,	,	PUNCT
hassl-3107	324	10	163-182.available	163-182.available	NUM
hassl-3107	324	11	at	at	ADP
hassl-3107	324	12	:	:	PUNCT
hassl-3107	324	13	https://doi.org/10.30871/jaba.v1i2.616	https://doi.org/10.30871/jaba.v1i2.616	X
hassl-3107	324	14	.	.	PUNCT
hassl-3107	325	1	oktavia	oktavia	PROPN
hassl-3107	325	2	,	,	PUNCT
hassl-3107	325	3	o.	o.	NOUN
hassl-3107	325	4	,	,	PUNCT
hassl-3107	325	5	siregar	siregar	NOUN
hassl-3107	325	6	,	,	PUNCT
hassl-3107	325	7	s.	s.	PROPN
hassl-3107	325	8	v.	v.	PROPN
hassl-3107	325	9	,	,	PUNCT
hassl-3107	325	10	wardhani	wardhani	PROPN
hassl-3107	325	11	,	,	PUNCT
hassl-3107	325	12	r.	r.	PROPN
hassl-3107	325	13	,	,	PUNCT
hassl-3107	325	14	&	&	CCONJ
hassl-3107	325	15	rahayu	rahayu	PROPN
hassl-3107	325	16	,	,	PUNCT
hassl-3107	325	17	n.	n.	NOUN
hassl-3107	325	18	(	(	PUNCT
hassl-3107	325	19	2019	2019	NUM
hassl-3107	325	20	)	)	PUNCT
hassl-3107	325	21	.	.	PUNCT
hassl-3107	326	1	the	the	DET
hassl-3107	326	2	role	role	NOUN
hassl-3107	326	3	of	of	ADP
hassl-3107	326	4	country	country	NOUN
hassl-3107	326	5	tax	tax	NOUN
hassl-3107	326	6	environment	environment	NOUN
hassl-3107	326	7	on	on	ADP
hassl-3107	326	8	the	the	DET
hassl-3107	326	9	relationship	relationship	NOUN
hassl-3107	326	10	between	between	ADP
hassl-3107	326	11	financial	financial	ADJ
hassl-3107	326	12	derivatives	derivative	NOUN
hassl-3107	326	13	and	and	CCONJ
hassl-3107	326	14	tax	tax	NOUN
hassl-3107	326	15	avoidance	avoidance	NOUN
hassl-3107	326	16	.	.	PUNCT
hassl-3107	327	1	asian	asian	ADJ
hassl-3107	327	2	journal	journal	PROPN
hassl-3107	327	3	of	of	ADP
hassl-3107	327	4	accounting	accounting	NOUN
hassl-3107	327	5	research	research	NOUN
hassl-3107	327	6	,	,	PUNCT
hassl-3107	327	7	4(1	4(1	NOUN
hassl-3107	327	8	)	)	PUNCT
hassl-3107	327	9	,	,	PUNCT
hassl-3107	327	10	70-94.available	70-94.available	ADJ
hassl-3107	327	11	at	at	ADP
hassl-3107	327	12	:	:	PUNCT
hassl-3107	327	13	https://doi.org/10.1108/ajar-01-2019-0009	https://doi.org/10.1108/ajar-01-2019-0009	NOUN
hassl-3107	327	14	.	.	PUNCT
hassl-3107	328	1	oktaviana	oktaviana	PROPN
hassl-3107	328	2	,	,	PUNCT
hassl-3107	328	3	l.	l.	PROPN
hassl-3107	328	4	l.	l.	PROPN
hassl-3107	328	5	,	,	PUNCT
hassl-3107	328	6	&	&	CCONJ
hassl-3107	328	7	wahidahwati	wahidahwati	PROPN
hassl-3107	328	8	.	.	PUNCT
hassl-3107	329	1	(	(	PUNCT
hassl-3107	329	2	2017	2017	NUM
hassl-3107	329	3	)	)	PUNCT
hassl-3107	329	4	.	.	PUNCT
hassl-3107	330	1	effect	effect	NOUN
hassl-3107	330	2	of	of	ADP
hassl-3107	330	3	share	share	NOUN
hassl-3107	330	4	ownership	ownership	NOUN
hassl-3107	330	5	and	and	CCONJ
hassl-3107	330	6	corporate	corporate	ADJ
hassl-3107	330	7	social	social	ADJ
hassl-3107	330	8	responsibility	responsibility	NOUN
hassl-3107	330	9	on	on	ADP
hassl-3107	330	10	tax	tax	NOUN
hassl-3107	330	11	aggressiveness	aggressiveness	NOUN
hassl-3107	330	12	.	.	PUNCT
hassl-3107	331	1	journal	journal	PROPN
hassl-3107	331	2	of	of	ADP
hassl-3107	331	3	science	science	NOUN
hassl-3107	331	4	and	and	CCONJ
hassl-3107	331	5	accounting	accounting	NOUN
hassl-3107	331	6	research	research	NOUN
hassl-3107	331	7	,	,	PUNCT
hassl-3107	331	8	6(11	6(11	NUM
hassl-3107	331	9	)	)	PUNCT
hassl-3107	331	10	,	,	PUNCT
hassl-3107	331	11	1	1	NUM
hassl-3107	331	12	-	-	SYM
hassl-3107	331	13	20	20	NUM
hassl-3107	331	14	.	.	PUNCT
hassl-3107	332	1	onu	onu	PROPN
hassl-3107	332	2	,	,	PUNCT
hassl-3107	332	3	d.	d.	PROPN
hassl-3107	332	4	,	,	PUNCT
hassl-3107	332	5	oats	oats	PROPN
hassl-3107	332	6	,	,	PUNCT
hassl-3107	332	7	l.	l.	PROPN
hassl-3107	332	8	,	,	PUNCT
hassl-3107	332	9	kirchler	kirchler	PROPN
hassl-3107	332	10	,	,	PUNCT
hassl-3107	332	11	e.	e.	PROPN
hassl-3107	332	12	,	,	PUNCT
hassl-3107	332	13	&	&	CCONJ
hassl-3107	332	14	hartmann	hartmann	PROPN
hassl-3107	332	15	,	,	PUNCT
hassl-3107	332	16	a.	a.	PROPN
hassl-3107	332	17	j.	j.	PROPN
hassl-3107	332	18	(	(	PUNCT
hassl-3107	332	19	2019	2019	NUM
hassl-3107	332	20	)	)	PUNCT
hassl-3107	332	21	.	.	PUNCT
hassl-3107	333	1	gaming	game	VERB
hassl-3107	333	2	the	the	DET
hassl-3107	333	3	system	system	NOUN
hassl-3107	333	4	:	:	PUNCT
hassl-3107	333	5	an	an	DET
hassl-3107	333	6	investigation	investigation	NOUN
hassl-3107	333	7	of	of	ADP
hassl-3107	333	8	small	small	ADJ
hassl-3107	333	9	business	business	NOUN
hassl-3107	333	10	owners	owner	NOUN
hassl-3107	333	11	'	'	PART
hassl-3107	333	12	attitudes	attitude	NOUN
hassl-3107	333	13	to	to	ADP
hassl-3107	333	14	tax	tax	NOUN
hassl-3107	333	15	avoidance	avoidance	NOUN
hassl-3107	333	16	,	,	PUNCT
hassl-3107	333	17	tax	tax	NOUN
hassl-3107	333	18	planning	planning	NOUN
hassl-3107	333	19	,	,	PUNCT
hassl-3107	333	20	and	and	CCONJ
hassl-3107	333	21	tax	tax	NOUN
hassl-3107	333	22	evasion	evasion	NOUN
hassl-3107	333	23	.	.	PUNCT
hassl-3107	334	1	games	game	NOUN
hassl-3107	334	2	,	,	PUNCT
hassl-3107	334	3	10(4	10(4	NUM
hassl-3107	334	4	)	)	PUNCT
hassl-3107	334	5	,	,	PUNCT
hassl-3107	334	6	1-17.available	1-17.available	NUM
hassl-3107	334	7	at	at	ADP
hassl-3107	334	8	:	:	PUNCT
hassl-3107	334	9	https://doi.org/10.3390/g10040046	https://doi.org/10.3390/g10040046	PROPN
hassl-3107	334	10	.	.	PUNCT
hassl-3107	334	11	paramaduhita	paramaduhita	PROPN
hassl-3107	334	12	,	,	PUNCT
hassl-3107	334	13	a.	a.	PROPN
hassl-3107	334	14	v.	v.	PROPN
hassl-3107	334	15	,	,	PUNCT
hassl-3107	334	16	&	&	CCONJ
hassl-3107	334	17	mustikasari	mustikasari	PROPN
hassl-3107	334	18	,	,	PUNCT
hassl-3107	334	19	e.	e.	PROPN
hassl-3107	334	20	(	(	PUNCT
hassl-3107	334	21	2018	2018	NUM
hassl-3107	334	22	)	)	PUNCT
hassl-3107	334	23	.	.	PUNCT
hassl-3107	335	1	non	non	ADJ
hassl-3107	335	2	-	-	ADJ
hassl-3107	335	3	employee	employee	ADJ
hassl-3107	335	4	individual	individual	ADJ
hassl-3107	335	5	taxpayer	taxpayer	NOUN
hassl-3107	335	6	compliance	compliance	NOUN
hassl-3107	335	7	.	.	PUNCT
hassl-3107	336	1	asian	asian	ADJ
hassl-3107	336	2	journal	journal	PROPN
hassl-3107	336	3	of	of	ADP
hassl-3107	336	4	accounting	accounting	NOUN
hassl-3107	336	5	research	research	NOUN
hassl-3107	336	6	,	,	PUNCT
hassl-3107	336	7	3(1	3(1	NUM
hassl-3107	336	8	)	)	PUNCT
hassl-3107	336	9	,	,	PUNCT
hassl-3107	336	10	112-122.available	112-122.available	NUM
hassl-3107	336	11	at	at	ADP
hassl-3107	336	12	:	:	PUNCT
hassl-3107	336	13	https://doi.org/10.1108/ajar-06-2018-0007	https://doi.org/10.1108/ajar-06-2018-0007	ADJ
hassl-3107	336	14	.	.	PUNCT
hassl-3107	337	1	pasaribu	pasaribu	PROPN
hassl-3107	337	2	,	,	PUNCT
hassl-3107	337	3	m.	m.	NOUN
hassl-3107	337	4	y.	y.	PROPN
hassl-3107	337	5	,	,	PUNCT
hassl-3107	337	6	topowijono	topowijono	NOUN
hassl-3107	337	7	,	,	PUNCT
hassl-3107	337	8	t.	t.	PROPN
hassl-3107	337	9	,	,	PUNCT
hassl-3107	337	10	&	&	CCONJ
hassl-3107	337	11	sulasmiyati	sulasmiyati	PROPN
hassl-3107	337	12	,	,	PUNCT
hassl-3107	337	13	s.	s.	PROPN
hassl-3107	337	14	(	(	PUNCT
hassl-3107	337	15	2016	2016	NUM
hassl-3107	337	16	)	)	PUNCT
hassl-3107	337	17	.	.	PUNCT
hassl-3107	338	1	the	the	DET
hassl-3107	338	2	influence	influence	NOUN
hassl-3107	338	3	of	of	ADP
hassl-3107	338	4	capital	capital	NOUN
hassl-3107	338	5	structure	structure	NOUN
hassl-3107	338	6	,	,	PUNCT
hassl-3107	338	7	ownership	ownership	NOUN
hassl-3107	338	8	structure	structure	NOUN
hassl-3107	338	9	and	and	CCONJ
hassl-3107	338	10	profitability	profitability	NOUN
hassl-3107	338	11	on	on	ADP
hassl-3107	338	12	firm	firm	ADJ
hassl-3107	338	13	value	value	NOUN
hassl-3107	338	14	in	in	ADP
hassl-3107	338	15	basic	basic	ADJ
hassl-3107	338	16	and	and	CCONJ
hassl-3107	338	17	chemical	chemical	NOUN
hassl-3107	338	18	industry	industry	NOUN
hassl-3107	338	19	sector	sector	NOUN
hassl-3107	338	20	companies	company	NOUN
hassl-3107	338	21	listed	list	VERB
hassl-3107	338	22	on	on	ADP
hassl-3107	338	23	the	the	DET
hassl-3107	338	24	stock	stock	NOUN
hassl-3107	338	25	exchange	exchange	NOUN
hassl-3107	338	26	in	in	ADP
hassl-3107	338	27	2011	2011	NUM
hassl-3107	338	28	-	-	SYM
hassl-3107	338	29	2014	2014	NUM
hassl-3107	338	30	.	.	PUNCT
hassl-3107	339	1	doctoral	doctoral	ADJ
hassl-3107	339	2	dissertation	dissertation	NOUN
hassl-3107	339	3	,	,	PUNCT
hassl-3107	339	4	brawijaya	brawijaya	NOUN
hassl-3107	339	5	university	university	PROPN
hassl-3107	339	6	.	.	PUNCT
hassl-3107	340	1	putri	putri	PROPN
hassl-3107	340	2	,	,	PUNCT
hassl-3107	340	3	a.	a.	NOUN
hassl-3107	340	4	a.	a.	PROPN
hassl-3107	340	5	,	,	PUNCT
hassl-3107	340	6	&	&	CCONJ
hassl-3107	340	7	lawita	lawita	PROPN
hassl-3107	340	8	,	,	PUNCT
hassl-3107	340	9	n.	n.	PROPN
hassl-3107	340	10	f.	f.	PROPN
hassl-3107	341	1	(	(	PUNCT
hassl-3107	341	2	2019	2019	NUM
hassl-3107	341	3	)	)	PUNCT
hassl-3107	341	4	.	.	PUNCT
hassl-3107	342	1	the	the	DET
hassl-3107	342	2	effect	effect	NOUN
hassl-3107	342	3	of	of	ADP
hassl-3107	342	4	institutional	institutional	ADJ
hassl-3107	342	5	ownership	ownership	NOUN
hassl-3107	342	6	and	and	CCONJ
hassl-3107	342	7	managerial	managerial	ADJ
hassl-3107	342	8	ownership	ownership	NOUN
hassl-3107	342	9	on	on	ADP
hassl-3107	342	10	tax	tax	NOUN
hassl-3107	342	11	avoidance	avoidance	NOUN
hassl-3107	342	12	.	.	PUNCT
hassl-3107	343	1	journal	journal	NOUN
hassl-3107	343	2	of	of	ADP
hassl-3107	343	3	accounting	accounting	NOUN
hassl-3107	343	4	and	and	CCONJ
hassl-3107	343	5	economics	economic	NOUN
hassl-3107	343	6	,	,	PUNCT
hassl-3107	343	7	9(1	9(1	NUM
hassl-3107	343	8	)	)	PUNCT
hassl-3107	343	9	,	,	PUNCT
hassl-3107	343	10	68	68	NUM
hassl-3107	343	11	-	-	SYM
hassl-3107	343	12	75	75	NUM
hassl-3107	343	13	.	.	PUNCT
hassl-3107	344	1	sadress	sadress	NOUN
hassl-3107	344	2	,	,	PUNCT
hassl-3107	344	3	n.	n.	PROPN
hassl-3107	344	4	,	,	PUNCT
hassl-3107	344	5	bananuka	bananuka	PROPN
hassl-3107	344	6	,	,	PUNCT
hassl-3107	344	7	j.	j.	PROPN
hassl-3107	344	8	,	,	PUNCT
hassl-3107	344	9	orobia	orobia	PROPN
hassl-3107	344	10	,	,	PUNCT
hassl-3107	344	11	l.	l.	PROPN
hassl-3107	344	12	,	,	PUNCT
hassl-3107	344	13	&	&	CCONJ
hassl-3107	344	14	opiso	opiso	PROPN
hassl-3107	344	15	,	,	PUNCT
hassl-3107	344	16	j.	j.	PROPN
hassl-3107	344	17	(	(	PUNCT
hassl-3107	344	18	2019	2019	NUM
hassl-3107	344	19	)	)	PUNCT
hassl-3107	344	20	.	.	PUNCT
hassl-3107	345	1	antecedents	antecedent	NOUN
hassl-3107	345	2	of	of	ADP
hassl-3107	345	3	tax	tax	NOUN
hassl-3107	345	4	compliance	compliance	NOUN
hassl-3107	345	5	of	of	ADP
hassl-3107	345	6	small	small	ADJ
hassl-3107	345	7	business	business	NOUN
hassl-3107	345	8	enterprises	enterprise	NOUN
hassl-3107	345	9	:	:	PUNCT
hassl-3107	345	10	a	a	DET
hassl-3107	345	11	developing	develop	VERB
hassl-3107	345	12	country	country	NOUN
hassl-3107	345	13	perspective	perspective	PROPN
hassl-3107	345	14	night	night	NOUN
hassl-3107	345	15	sadress	sadress	PROPN
hassl-3107	345	16	,	,	PUNCT
hassl-3107	345	17	juma	juma	PROPN
hassl-3107	345	18	bananuka	bananuka	PROPN
hassl-3107	345	19	,	,	PUNCT
hassl-3107	345	20	laura	laura	PROPN
hassl-3107	345	21	orobia	orobia	PROPN
hassl-3107	345	22	,	,	PUNCT
hassl-3107	345	23	julius	julius	PROPN
hassl-3107	345	24	opiso	opiso	PROPN
hassl-3107	345	25	.	.	PUNCT
hassl-3107	346	1	management	management	NOUN
hassl-3107	346	2	,	,	PUNCT
hassl-3107	346	3	61(1	61(1	NOUN
hassl-3107	346	4	)	)	PUNCT
hassl-3107	346	5	,	,	PUNCT
hassl-3107	346	6	2444.available	2444.available	ADJ
hassl-3107	346	7	at	at	ADP
hassl-3107	346	8	:	:	PUNCT
hassl-3107	346	9	https://doi.org/10.1108/ijlma-10-2017-0234	https://doi.org/10.1108/ijlma-10-2017-0234	ADJ
hassl-3107	346	10	.	.	PUNCT
hassl-3107	347	1	salaudeen	salaudeen	PROPN
hassl-3107	347	2	,	,	PUNCT
hassl-3107	347	3	y.	y.	PROPN
hassl-3107	347	4	m.	m.	PROPN
hassl-3107	347	5	,	,	PUNCT
hassl-3107	347	6	&	&	CCONJ
hassl-3107	347	7	ejeh	ejeh	PROPN
hassl-3107	347	8	,	,	PUNCT
hassl-3107	347	9	b.	b.	PROPN
hassl-3107	347	10	u.	u.	PROPN
hassl-3107	347	11	(	(	PUNCT
hassl-3107	347	12	2018	2018	NUM
hassl-3107	347	13	)	)	PUNCT
hassl-3107	347	14	.	.	PUNCT
hassl-3107	348	1	equity	equity	NOUN
hassl-3107	348	2	ownership	ownership	NOUN
hassl-3107	348	3	structure	structure	NOUN
hassl-3107	348	4	and	and	CCONJ
hassl-3107	348	5	corporate	corporate	ADJ
hassl-3107	348	6	tax	tax	NOUN
hassl-3107	348	7	aggressiveness	aggressiveness	NOUN
hassl-3107	348	8	:	:	PUNCT
hassl-3107	348	9	the	the	DET
hassl-3107	348	10	nigerian	nigerian	ADJ
hassl-3107	348	11	context	context	NOUN
hassl-3107	348	12	.	.	PUNCT
hassl-3107	349	1	research	research	NOUN
hassl-3107	349	2	journal	journal	PROPN
hassl-3107	349	3	of	of	ADP
hassl-3107	349	4	business	business	NOUN
hassl-3107	349	5	and	and	CCONJ
hassl-3107	349	6	management	management	NOUN
hassl-3107	349	7	,	,	PUNCT
hassl-3107	349	8	5(2	5(2	NUM
hassl-3107	349	9	)	)	PUNCT
hassl-3107	349	10	,	,	PUNCT
hassl-3107	349	11	90-99.available	90-99.available	ADJ
hassl-3107	349	12	at	at	ADP
hassl-3107	349	13	:	:	PUNCT
hassl-3107	349	14	https://doi.org/10.17261/pressacademia.2018.828	https://doi.org/10.17261/pressacademia.2018.828	NOUN
hassl-3107	349	15	.	.	PUNCT
hassl-3107	350	1	septiawan	septiawan	PROPN
hassl-3107	350	2	,	,	PUNCT
hassl-3107	350	3	d.	d.	PROPN
hassl-3107	350	4	,	,	PUNCT
hassl-3107	350	5	&	&	CCONJ
hassl-3107	350	6	harnovinsah	harnovinsah	PROPN
hassl-3107	350	7	.	.	PUNCT
hassl-3107	351	1	(	(	PUNCT
hassl-3107	351	2	2019	2019	NUM
hassl-3107	351	3	)	)	PUNCT
hassl-3107	351	4	.	.	PUNCT
hassl-3107	352	1	analysis	analysis	NOUN
hassl-3107	352	2	of	of	ADP
hassl-3107	352	3	tax	tax	NOUN
hassl-3107	352	4	planning	planning	NOUN
hassl-3107	352	5	as	as	ADP
hassl-3107	352	6	a	a	DET
hassl-3107	352	7	effort	effort	NOUN
hassl-3107	352	8	to	to	PART
hassl-3107	352	9	minimize	minimize	VERB
hassl-3107	352	10	corporate	corporate	ADJ
hassl-3107	352	11	income	income	NOUN
hassl-3107	352	12	tax	tax	NOUN
hassl-3107	352	13	(	(	PUNCT
hassl-3107	352	14	case	case	NOUN
hassl-3107	352	15	study	study	NOUN
hassl-3107	352	16	at	at	ADP
hassl-3107	352	17	pt	pt	PROPN
hassl-3107	352	18	.	.	PROPN
hassl-3107	352	19	x	x	X
hassl-3107	352	20	)	)	PUNCT
hassl-3107	352	21	.	.	PUNCT
hassl-3107	353	1	epra	epra	PROPN
hassl-3107	353	2	international	international	PROPN
hassl-3107	353	3	journal	journal	NOUN
hassl-3107	353	4	of	of	ADP
hassl-3107	353	5	multidisciplinary	multidisciplinary	ADJ
hassl-3107	353	6	research	research	NOUN
hassl-3107	353	7	,	,	PUNCT
hassl-3107	353	8	5(6	5(6	NUM
hassl-3107	353	9	)	)	PUNCT
hassl-3107	353	10	,	,	PUNCT
hassl-3107	353	11	16	16	NUM
hassl-3107	353	12	-	-	SYM
hassl-3107	353	13	21	21	NUM
hassl-3107	353	14	.	.	PUNCT
hassl-3107	354	1	humanities	humanity	NOUN
hassl-3107	354	2	and	and	CCONJ
hassl-3107	354	3	social	social	ADJ
hassl-3107	354	4	sciences	science	NOUN
hassl-3107	354	5	letters	letter	NOUN
hassl-3107	354	6	,	,	PUNCT
hassl-3107	354	7	2022	2022	NUM
hassl-3107	354	8	,	,	PUNCT
hassl-3107	354	9	10(4	10(4	NUM
hassl-3107	354	10	):	):	PUNCT
hassl-3107	354	11	428	428	NUM
hassl-3107	354	12	-	-	SYM
hassl-3107	354	13	439	439	NUM
hassl-3107	354	14	439	439	NUM
hassl-3107	354	15	©	©	PROPN
hassl-3107	354	16	2022	2022	NUM
hassl-3107	354	17	conscientia	conscientia	PROPN
hassl-3107	354	18	beam	beam	PROPN
hassl-3107	354	19	.	.	PUNCT
hassl-3107	355	1	all	all	DET
hassl-3107	355	2	rights	right	NOUN
hassl-3107	355	3	reserved	reserve	VERB
hassl-3107	355	4	.	.	PUNCT
hassl-3107	356	1	shi	shi	PROPN
hassl-3107	356	2	,	,	PUNCT
hassl-3107	356	3	a.	a.	NOUN
hassl-3107	356	4	a.	a.	PROPN
hassl-3107	356	5	,	,	PUNCT
hassl-3107	356	6	concepcion	concepcion	PROPN
hassl-3107	356	7	,	,	PUNCT
hassl-3107	356	8	f.	f.	PROPN
hassl-3107	356	9	r.	r.	PROPN
hassl-3107	356	10	,	,	PUNCT
hassl-3107	356	11	laguinday	laguinday	PROPN
hassl-3107	356	12	,	,	PUNCT
hassl-3107	356	13	c.	c.	PROPN
hassl-3107	356	14	m.	m.	PROPN
hassl-3107	356	15	r.	r.	PROPN
hassl-3107	356	16	,	,	PUNCT
hassl-3107	356	17	ong	ong	PROPN
hassl-3107	356	18	hian	hian	PROPN
hassl-3107	356	19	huy	huy	PROPN
hassl-3107	356	20	,	,	PUNCT
hassl-3107	356	21	t.	t.	PROPN
hassl-3107	356	22	,	,	PUNCT
hassl-3107	356	23	&	&	CCONJ
hassl-3107	356	24	unite	unite	VERB
hassl-3107	356	25	,	,	PUNCT
hassl-3107	356	26	a.	a.	NOUN
hassl-3107	356	27	a.	a.	NOUN
hassl-3107	356	28	(	(	PUNCT
hassl-3107	356	29	2020	2020	NUM
hassl-3107	356	30	)	)	PUNCT
hassl-3107	356	31	.	.	PUNCT
hassl-3107	357	1	an	an	DET
hassl-3107	357	2	analysis	analysis	NOUN
hassl-3107	357	3	of	of	ADP
hassl-3107	357	4	the	the	DET
hassl-3107	357	5	effects	effect	NOUN
hassl-3107	357	6	of	of	ADP
hassl-3107	357	7	foreign	foreign	ADJ
hassl-3107	357	8	ownership	ownership	NOUN
hassl-3107	357	9	on	on	ADP
hassl-3107	357	10	the	the	DET
hassl-3107	357	11	level	level	NOUN
hassl-3107	357	12	of	of	ADP
hassl-3107	357	13	tax	tax	NOUN
hassl-3107	357	14	avoidance	avoidance	NOUN
hassl-3107	357	15	across	across	ADP
hassl-3107	357	16	philippine	philippine	NOUN
hassl-3107	357	17	publicly	publicly	ADV
hassl-3107	357	18	listed	list	VERB
hassl-3107	357	19	firms	firm	NOUN
hassl-3107	357	20	.	.	PUNCT
hassl-3107	358	1	dlsu	dlsu	NOUN
hassl-3107	358	2	business	business	PROPN
hassl-3107	358	3	and	and	CCONJ
hassl-3107	358	4	economics	economic	NOUN
hassl-3107	358	5	review	review	PROPN
hassl-3107	358	6	,	,	PUNCT
hassl-3107	358	7	30(1	30(1	NUM
hassl-3107	358	8	)	)	PUNCT
hassl-3107	358	9	,	,	PUNCT
hassl-3107	358	10	1	1	NUM
hassl-3107	358	11	-	-	SYM
hassl-3107	358	12	14	14	NUM
hassl-3107	358	13	.	.	PUNCT
hassl-3107	359	1	siglé	siglé	NOUN
hassl-3107	359	2	,	,	PUNCT
hassl-3107	359	3	m.	m.	NOUN
hassl-3107	359	4	,	,	PUNCT
hassl-3107	359	5	goslinga	goslinga	NOUN
hassl-3107	359	6	,	,	PUNCT
hassl-3107	359	7	s.	s.	PROPN
hassl-3107	359	8	,	,	PUNCT
hassl-3107	359	9	speklé	speklé	PROPN
hassl-3107	359	10	,	,	PUNCT
hassl-3107	359	11	r.	r.	PROPN
hassl-3107	359	12	,	,	PUNCT
hassl-3107	359	13	van	van	PROPN
hassl-3107	359	14	der	der	PROPN
hassl-3107	359	15	hel	hel	PROPN
hassl-3107	359	16	,	,	PUNCT
hassl-3107	359	17	l.	l.	PROPN
hassl-3107	359	18	,	,	PUNCT
hassl-3107	359	19	&	&	CCONJ
hassl-3107	359	20	veldhuizen	veldhuizen	PROPN
hassl-3107	359	21	,	,	PUNCT
hassl-3107	359	22	r.	r.	PROPN
hassl-3107	359	23	(	(	PUNCT
hassl-3107	359	24	2018	2018	NUM
hassl-3107	359	25	)	)	PUNCT
hassl-3107	359	26	.	.	PUNCT
hassl-3107	360	1	corporate	corporate	ADJ
hassl-3107	360	2	tax	tax	NOUN
hassl-3107	360	3	compliance	compliance	NOUN
hassl-3107	360	4	:	:	PUNCT
hassl-3107	360	5	is	be	AUX
hassl-3107	360	6	a	a	DET
hassl-3107	360	7	change	change	NOUN
hassl-3107	360	8	towards	towards	ADP
hassl-3107	360	9	trustbased	trustbase	VERB
hassl-3107	360	10	tax	tax	NOUN
hassl-3107	360	11	strategies	strategy	NOUN
hassl-3107	360	12	justified	justify	VERB
hassl-3107	360	13	?	?	PUNCT
hassl-3107	361	1	journal	journal	NOUN
hassl-3107	361	2	of	of	ADP
hassl-3107	361	3	international	international	ADJ
hassl-3107	361	4	accounting	accounting	NOUN
hassl-3107	361	5	,	,	PUNCT
hassl-3107	361	6	auditing	auditing	NOUN
hassl-3107	361	7	and	and	CCONJ
hassl-3107	361	8	taxation	taxation	NOUN
hassl-3107	361	9	,	,	PUNCT
hassl-3107	361	10	32	32	NUM
hassl-3107	361	11	,	,	PUNCT
hassl-3107	361	12	3-16.available	3-16.available	NUM
hassl-3107	361	13	at	at	ADP
hassl-3107	361	14	:	:	PUNCT
hassl-3107	361	15	https://doi.org/10.1016/j.intaccaudtax.2018.06.003	https://doi.org/10.1016/j.intaccaudtax.2018.06.003	PROPN
hassl-3107	361	16	.	.	NOUN
hassl-3107	362	1	sikka	sikka	PROPN
hassl-3107	362	2	,	,	PUNCT
hassl-3107	362	3	p.	p.	NOUN
hassl-3107	362	4	,	,	PUNCT
hassl-3107	362	5	&	&	CCONJ
hassl-3107	362	6	willmott	willmott	PROPN
hassl-3107	362	7	,	,	PUNCT
hassl-3107	362	8	h.	h.	PROPN
hassl-3107	362	9	(	(	PUNCT
hassl-3107	362	10	2010	2010	NUM
hassl-3107	362	11	)	)	PUNCT
hassl-3107	362	12	.	.	PUNCT
hassl-3107	363	1	the	the	DET
hassl-3107	363	2	dark	dark	ADJ
hassl-3107	363	3	side	side	NOUN
hassl-3107	363	4	of	of	ADP
hassl-3107	363	5	transfer	transfer	NOUN
hassl-3107	363	6	pricing	pricing	NOUN
hassl-3107	363	7	:	:	PUNCT
hassl-3107	363	8	its	its	PRON
hassl-3107	363	9	role	role	NOUN
hassl-3107	363	10	in	in	ADP
hassl-3107	363	11	tax	tax	NOUN
hassl-3107	363	12	avoidance	avoidance	NOUN
hassl-3107	363	13	and	and	CCONJ
hassl-3107	363	14	wealth	wealth	NOUN
hassl-3107	363	15	retentiveness	retentiveness	NOUN
hassl-3107	363	16	.	.	PUNCT
hassl-3107	364	1	critical	critical	ADJ
hassl-3107	364	2	perspectives	perspective	NOUN
hassl-3107	364	3	on	on	ADP
hassl-3107	364	4	accounting	accounting	NOUN
hassl-3107	364	5	,	,	PUNCT
hassl-3107	364	6	21(4	21(4	NUM
hassl-3107	364	7	)	)	PUNCT
hassl-3107	364	8	,	,	PUNCT
hassl-3107	364	9	342-356.available	342-356.available	NUM
hassl-3107	364	10	at	at	ADP
hassl-3107	364	11	:	:	PUNCT
hassl-3107	364	12	https://doi.org/10.1016/j.cpa.2010.02.004	https://doi.org/10.1016/j.cpa.2010.02.004	PROPN
hassl-3107	364	13	.	.	PROPN
hassl-3107	364	14	soetanto	soetanto	PROPN
hassl-3107	364	15	,	,	PUNCT
hassl-3107	364	16	t.	t.	PROPN
hassl-3107	364	17	v.	v.	PROPN
hassl-3107	364	18	,	,	PUNCT
hassl-3107	364	19	&	&	CCONJ
hassl-3107	364	20	fun	fun	PROPN
hassl-3107	364	21	,	,	PUNCT
hassl-3107	364	22	l.	l.	PROPN
hassl-3107	364	23	p.	p.	PROPN
hassl-3107	364	24	(	(	PUNCT
hassl-3107	364	25	2015	2015	NUM
hassl-3107	364	26	)	)	PUNCT
hassl-3107	364	27	.	.	PUNCT
hassl-3107	365	1	super	super	ADJ
hassl-3107	365	2	slack	slack	NOUN
hassl-3107	365	3	-	-	PUNCT
hassl-3107	365	4	based	base	VERB
hassl-3107	365	5	model	model	NOUN
hassl-3107	365	6	efficiency	efficiency	NOUN
hassl-3107	365	7	and	and	CCONJ
hassl-3107	365	8	stock	stock	NOUN
hassl-3107	365	9	performance	performance	NOUN
hassl-3107	365	10	of	of	ADP
hassl-3107	365	11	manufacturing	manufacture	VERB
hassl-3107	365	12	industry	industry	NOUN
hassl-3107	365	13	listed	list	VERB
hassl-3107	365	14	in	in	ADP
hassl-3107	365	15	indonesian	indonesian	ADJ
hassl-3107	365	16	stock	stock	PROPN
hassl-3107	365	17	exchange	exchange	PROPN
hassl-3107	365	18	.	.	PUNCT
hassl-3107	366	1	procedia	procedia	PROPN
hassl-3107	366	2	social	social	ADJ
hassl-3107	366	3	and	and	CCONJ
hassl-3107	366	4	behavioral	behavioral	ADJ
hassl-3107	366	5	sciences	science	NOUN
hassl-3107	366	6	,	,	PUNCT
hassl-3107	366	7	211	211	NUM
hassl-3107	366	8	,	,	PUNCT
hassl-3107	366	9	1231	1231	NUM
hassl-3107	366	10	-	-	SYM
hassl-3107	366	11	1239	1239	NUM
hassl-3107	366	12	.	.	PUNCT
hassl-3107	367	1	tandean	tandean	NOUN
hassl-3107	367	2	,	,	PUNCT
hassl-3107	367	3	v.	v.	ADP
hassl-3107	367	4	a.	a.	PROPN
hassl-3107	367	5	,	,	PUNCT
hassl-3107	367	6	&	&	CCONJ
hassl-3107	367	7	winnie	winnie	PROPN
hassl-3107	367	8	.	.	PUNCT
hassl-3107	368	1	(	(	PUNCT
hassl-3107	368	2	2016	2016	NUM
hassl-3107	368	3	)	)	PUNCT
hassl-3107	368	4	.	.	PUNCT
hassl-3107	369	1	the	the	DET
hassl-3107	369	2	effect	effect	NOUN
hassl-3107	369	3	of	of	ADP
hassl-3107	369	4	good	good	ADJ
hassl-3107	369	5	corporate	corporate	ADJ
hassl-3107	369	6	governance	governance	NOUN
hassl-3107	369	7	on	on	ADP
hassl-3107	369	8	tax	tax	NOUN
hassl-3107	369	9	avoidance	avoidance	NOUN
hassl-3107	369	10	.	.	PUNCT
hassl-3107	370	1	asian	asian	ADJ
hassl-3107	370	2	journal	journal	PROPN
hassl-3107	370	3	of	of	ADP
hassl-3107	370	4	accounting	accounting	NOUN
hassl-3107	370	5	research	research	NOUN
hassl-3107	370	6	,	,	PUNCT
hassl-3107	370	7	1(1	1(1	NUM
hassl-3107	370	8	)	)	PUNCT
hassl-3107	370	9	,	,	PUNCT
hassl-3107	370	10	28–38.available	28–38.available	ADJ
hassl-3107	370	11	at	at	ADP
hassl-3107	370	12	:	:	PUNCT
hassl-3107	370	13	https://doi.org/10.1108/ajar-2016-01-01-b004	https://doi.org/10.1108/ajar-2016-01-01-b004	PROPN
hassl-3107	370	14	.	.	PUNCT
hassl-3107	370	15	umar	umar	PROPN
hassl-3107	370	16	,	,	PUNCT
hassl-3107	370	17	m.	m.	NOUN
hassl-3107	370	18	a.	a.	PROPN
hassl-3107	370	19	,	,	PUNCT
hassl-3107	370	20	derashid	derashid	PROPN
hassl-3107	370	21	,	,	PUNCT
hassl-3107	370	22	c.	c.	PROPN
hassl-3107	370	23	,	,	PUNCT
hassl-3107	370	24	ibrahim	ibrahim	PROPN
hassl-3107	370	25	,	,	PUNCT
hassl-3107	370	26	i.	i.	PROPN
hassl-3107	370	27	,	,	PUNCT
hassl-3107	370	28	&	&	CCONJ
hassl-3107	370	29	bidin	bidin	PROPN
hassl-3107	370	30	,	,	PUNCT
hassl-3107	370	31	z.	z.	PROPN
hassl-3107	370	32	(	(	PUNCT
hassl-3107	370	33	2019	2019	NUM
hassl-3107	370	34	)	)	PUNCT
hassl-3107	370	35	.	.	PUNCT
hassl-3107	371	1	public	public	ADJ
hassl-3107	371	2	governance	governance	NOUN
hassl-3107	371	3	quality	quality	NOUN
hassl-3107	371	4	and	and	CCONJ
hassl-3107	371	5	tax	tax	NOUN
hassl-3107	371	6	compliance	compliance	NOUN
hassl-3107	371	7	behavior	behavior	NOUN
hassl-3107	371	8	in	in	ADP
hassl-3107	371	9	developing	develop	VERB
hassl-3107	371	10	countries	country	NOUN
hassl-3107	371	11	:	:	PUNCT
hassl-3107	371	12	the	the	DET
hassl-3107	371	13	mediating	mediate	VERB
hassl-3107	371	14	role	role	NOUN
hassl-3107	371	15	of	of	ADP
hassl-3107	371	16	socioeconomic	socioeconomic	ADJ
hassl-3107	371	17	conditions	condition	NOUN
hassl-3107	371	18	.	.	PUNCT
hassl-3107	372	1	international	international	ADJ
hassl-3107	372	2	journal	journal	NOUN
hassl-3107	372	3	of	of	ADP
hassl-3107	372	4	social	social	ADJ
hassl-3107	372	5	economics	economic	NOUN
hassl-3107	372	6	,	,	PUNCT
hassl-3107	372	7	46(3	46(3	NOUN
hassl-3107	372	8	)	)	PUNCT
hassl-3107	372	9	,	,	PUNCT
hassl-3107	372	10	338351.available	338351.available	CCONJ
hassl-3107	372	11	at	at	ADP
hassl-3107	372	12	:	:	PUNCT
hassl-3107	372	13	https://doi.org/10.1108/ijse-11-2016-0338	https://doi.org/10.1108/ijse-11-2016-0338	PROPN
hassl-3107	372	14	.	.	PUNCT
hassl-3107	372	15	vanesali	vanesali	PROPN
hassl-3107	372	16	,	,	PUNCT
hassl-3107	372	17	l.	l.	PROPN
hassl-3107	372	18	,	,	PUNCT
hassl-3107	372	19	&	&	CCONJ
hassl-3107	372	20	kristanto	kristanto	PROPN
hassl-3107	372	21	,	,	PUNCT
hassl-3107	372	22	a.	a.	PROPN
hassl-3107	372	23	b.	b.	PROPN
hassl-3107	372	24	(	(	PUNCT
hassl-3107	372	25	2020	2020	NUM
hassl-3107	372	26	)	)	PUNCT
hassl-3107	372	27	.	.	PUNCT
hassl-3107	373	1	corporate	corporate	ADJ
hassl-3107	373	2	governance	governance	NOUN
hassl-3107	373	3	and	and	CCONJ
hassl-3107	373	4	leverage	leverage	NOUN
hassl-3107	373	5	on	on	ADP
hassl-3107	373	6	tax	tax	NOUN
hassl-3107	373	7	aggresiveness	aggresiveness	NOUN
hassl-3107	373	8	:	:	PUNCT
hassl-3107	373	9	empirical	empirical	ADJ
hassl-3107	373	10	study	study	NOUN
hassl-3107	373	11	on	on	ADP
hassl-3107	373	12	mining	mining	NOUN
hassl-3107	373	13	companies	company	NOUN
hassl-3107	373	14	in	in	ADP
hassl-3107	373	15	indonesia	indonesia	PROPN
hassl-3107	373	16	.	.	PUNCT
hassl-3107	374	1	international	international	ADJ
hassl-3107	374	2	journal	journal	PROPN
hassl-3107	374	3	of	of	ADP
hassl-3107	374	4	social	social	ADJ
hassl-3107	374	5	science	science	NOUN
hassl-3107	374	6	and	and	CCONJ
hassl-3107	374	7	business	business	NOUN
hassl-3107	374	8	,	,	PUNCT
hassl-3107	374	9	4(1	4(1	NOUN
hassl-3107	374	10	)	)	PUNCT
hassl-3107	374	11	,	,	PUNCT
hassl-3107	374	12	81-89.available	81-89.available	NUM
hassl-3107	374	13	at	at	ADP
hassl-3107	374	14	:	:	PUNCT
hassl-3107	374	15	https://doi.org/10.23887/ijssb.v4i1.24193	https://doi.org/10.23887/ijssb.v4i1.24193	PROPN
hassl-3107	374	16	.	.	PUNCT
hassl-3107	374	17	waluyo	waluyo	NOUN
hassl-3107	374	18	,	,	PUNCT
hassl-3107	374	19	w.	w.	PROPN
hassl-3107	374	20	,	,	PUNCT
hassl-3107	374	21	&	&	CCONJ
hassl-3107	374	22	doktoralina	doktoralina	PROPN
hassl-3107	374	23	,	,	PUNCT
hassl-3107	374	24	c.	c.	PROPN
hassl-3107	374	25	m.	m.	NOUN
hassl-3107	374	26	(	(	PUNCT
hassl-3107	374	27	2018	2018	NUM
hassl-3107	374	28	)	)	PUNCT
hassl-3107	374	29	.	.	PUNCT
hassl-3107	375	1	factor	factor	NOUN
hassl-3107	375	2	affecting	affect	VERB
hassl-3107	375	3	tax	tax	NOUN
hassl-3107	375	4	avoidance	avoidance	NOUN
hassl-3107	375	5	through	through	ADP
hassl-3107	375	6	thin	thin	ADJ
hassl-3107	375	7	capitalisation	capitalisation	NOUN
hassl-3107	375	8	:	:	PUNCT
hassl-3107	375	9	multinasional	multinasional	ADJ
hassl-3107	375	10	enterprises	enterprise	NOUN
hassl-3107	375	11	in	in	ADP
hassl-3107	375	12	indonesia	indonesia	PROPN
hassl-3107	375	13	.	.	PUNCT
hassl-3107	376	1	international	international	ADJ
hassl-3107	376	2	journal	journal	PROPN
hassl-3107	376	3	of	of	ADP
hassl-3107	376	4	management	management	NOUN
hassl-3107	376	5	and	and	CCONJ
hassl-3107	376	6	business	business	NOUN
hassl-3107	376	7	research	research	NOUN
hassl-3107	376	8	,	,	PUNCT
hassl-3107	376	9	8(3	8(3	NUM
hassl-3107	376	10	)	)	PUNCT
hassl-3107	376	11	,	,	PUNCT
hassl-3107	376	12	210-216.available	210-216.available	NUM
hassl-3107	376	13	at	at	ADP
hassl-3107	376	14	:	:	PUNCT
hassl-3107	376	15	https://doi.org/10.2139/ssrn.3436024	https://doi.org/10.2139/ssrn.3436024	PROPN
hassl-3107	376	16	.	.	PUNCT
hassl-3107	377	1	wei	wei	PROPN
hassl-3107	377	2	,	,	PUNCT
hassl-3107	377	3	l.	l.	PROPN
hassl-3107	377	4	,	,	PUNCT
hassl-3107	377	5	tye	tye	PROPN
hassl-3107	377	6	,	,	PUNCT
hassl-3107	377	7	&	&	CCONJ
hassl-3107	377	8	abdul	abdul	PROPN
hassl-3107	377	9	wahab	wahab	PROPN
hassl-3107	377	10	,	,	PUNCT
hassl-3107	377	11	n.	n.	PROPN
hassl-3107	377	12	s.	s.	PROPN
hassl-3107	377	13	(	(	PUNCT
hassl-3107	377	14	2018	2018	NUM
hassl-3107	377	15	)	)	PUNCT
hassl-3107	377	16	.	.	PUNCT
hassl-3107	378	1	roles	role	NOUN
hassl-3107	378	2	of	of	ADP
hassl-3107	378	3	tax	tax	NOUN
hassl-3107	378	4	planning	planning	NOUN
hassl-3107	378	5	in	in	ADP
hassl-3107	378	6	market	market	NOUN
hassl-3107	378	7	valuation	valuation	NOUN
hassl-3107	378	8	of	of	ADP
hassl-3107	378	9	corporate	corporate	ADJ
hassl-3107	378	10	social	social	ADJ
hassl-3107	378	11	responsibility	responsibility	NOUN
hassl-3107	378	12	.	.	PUNCT
hassl-3107	379	1	cogent	cogent	NOUN
hassl-3107	379	2	business	business	PROPN
hassl-3107	379	3	&	&	CCONJ
hassl-3107	379	4	management	management	PROPN
hassl-3107	379	5	,	,	PUNCT
hassl-3107	379	6	5(1	5(1	NUM
hassl-3107	379	7	)	)	PUNCT
hassl-3107	379	8	,	,	PUNCT
hassl-3107	379	9	1482595	1482595	NUM
hassl-3107	379	10	.	.	PUNCT
hassl-3107	380	1	widawati	widawati	PROPN
hassl-3107	380	2	,	,	PUNCT
hassl-3107	380	3	&	&	CCONJ
hassl-3107	380	4	wahidawati	wahidawati	PROPN
hassl-3107	380	5	.	.	PUNCT
hassl-3107	381	1	(	(	PUNCT
hassl-3107	381	2	2019	2019	NUM
hassl-3107	381	3	)	)	PUNCT
hassl-3107	381	4	.	.	PUNCT
hassl-3107	382	1	effect	effect	NOUN
hassl-3107	382	2	of	of	ADP
hassl-3107	382	3	ownership	ownership	NOUN
hassl-3107	382	4	structure	structure	NOUN
hassl-3107	382	5	,	,	PUNCT
hassl-3107	382	6	company	company	NOUN
hassl-3107	382	7	policy	policy	NOUN
hassl-3107	382	8	and	and	CCONJ
hassl-3107	382	9	business	business	NOUN
hassl-3107	382	10	risk	risk	NOUN
hassl-3107	382	11	on	on	ADP
hassl-3107	382	12	tax	tax	NOUN
hassl-3107	382	13	avoidance	avoidance	NOUN
hassl-3107	382	14	.	.	PUNCT
hassl-3107	383	1	journal	journal	NOUN
hassl-3107	383	2	of	of	ADP
hassl-3107	383	3	accounting	accounting	NOUN
hassl-3107	383	4	science	science	NOUN
hassl-3107	383	5	and	and	CCONJ
hassl-3107	383	6	research	research	NOUN
hassl-3107	383	7	,	,	PUNCT
hassl-3107	383	8	8(8	8(8	NUM
hassl-3107	383	9	)	)	PUNCT
hassl-3107	383	10	,	,	PUNCT
hassl-3107	383	11	1	1	NUM
hassl-3107	383	12	-	-	SYM
hassl-3107	383	13	26	26	NUM
hassl-3107	383	14	.	.	PUNCT
hassl-3107	384	1	widuri	widuri	PROPN
hassl-3107	384	2	,	,	PUNCT
hassl-3107	384	3	r.	r.	PROPN
hassl-3107	384	4	,	,	PUNCT
hassl-3107	384	5	anugrah	anugrah	PROPN
hassl-3107	384	6	,	,	PUNCT
hassl-3107	384	7	y.	y.	PROPN
hassl-3107	384	8	,	,	PUNCT
hassl-3107	384	9	yumico	yumico	PROPN
hassl-3107	384	10	,	,	PUNCT
hassl-3107	384	11	&	&	CCONJ
hassl-3107	384	12	laurentia	laurentia	PROPN
hassl-3107	384	13	,	,	PUNCT
hassl-3107	384	14	c.	c.	PROPN
hassl-3107	384	15	(	(	PUNCT
hassl-3107	384	16	2019	2019	NUM
hassl-3107	384	17	)	)	PUNCT
hassl-3107	384	18	.	.	PUNCT
hassl-3107	385	1	the	the	DET
hassl-3107	385	2	effect	effect	NOUN
hassl-3107	385	3	of	of	ADP
hassl-3107	385	4	family	family	NOUN
hassl-3107	385	5	ownership	ownership	NOUN
hassl-3107	385	6	to	to	ADP
hassl-3107	385	7	tax	tax	NOUN
hassl-3107	385	8	aggressiveness	aggressiveness	NOUN
hassl-3107	385	9	with	with	ADP
hassl-3107	385	10	good	good	ADJ
hassl-3107	385	11	corporate	corporate	ADJ
hassl-3107	385	12	governance	governance	NOUN
hassl-3107	385	13	and	and	CCONJ
hassl-3107	385	14	transparency	transparency	NOUN
hassl-3107	385	15	as	as	ADP
hassl-3107	385	16	moderating	moderate	VERB
hassl-3107	385	17	variable	variable	NOUN
hassl-3107	385	18	.	.	PUNCT
hassl-3107	386	1	journal	journal	PROPN
hassl-3107	386	2	of	of	ADP
hassl-3107	386	3	economics	economic	NOUN
hassl-3107	386	4	and	and	CCONJ
hassl-3107	386	5	business	business	NOUN
hassl-3107	386	6	,	,	PUNCT
hassl-3107	386	7	2(1	2(1	NUM
hassl-3107	386	8	)	)	PUNCT
hassl-3107	386	9	,	,	PUNCT
hassl-3107	386	10	163171.available	163171.available	ADJ
hassl-3107	386	11	at	at	ADP
hassl-3107	386	12	:	:	PUNCT
hassl-3107	386	13	https://doi.org/10.31014/aior.1992.02.01.76	https://doi.org/10.31014/aior.1992.02.01.76	PROPN
hassl-3107	386	14	.	.	PUNCT
hassl-3107	387	1	yetri	yetri	PROPN
hassl-3107	387	2	,	,	PUNCT
hassl-3107	387	3	e.	e.	PROPN
hassl-3107	387	4	,	,	PUNCT
hassl-3107	387	5	haryadi	haryadi	PROPN
hassl-3107	387	6	,	,	PUNCT
hassl-3107	387	7	&	&	CCONJ
hassl-3107	387	8	ilham	ilham	PROPN
hassl-3107	387	9	.	.	PUNCT
hassl-3107	388	1	(	(	PUNCT
hassl-3107	388	2	2020	2020	NUM
hassl-3107	388	3	)	)	PUNCT
hassl-3107	388	4	.	.	PUNCT
hassl-3107	389	1	the	the	DET
hassl-3107	389	2	effect	effect	NOUN
hassl-3107	389	3	of	of	ADP
hassl-3107	389	4	good	good	ADJ
hassl-3107	389	5	corporate	corporate	ADJ
hassl-3107	389	6	governance	governance	NOUN
hassl-3107	389	7	and	and	CCONJ
hassl-3107	389	8	firm	firm	ADJ
hassl-3107	389	9	value	value	NOUN
hassl-3107	389	10	on	on	ADP
hassl-3107	389	11	tax	tax	NOUN
hassl-3107	389	12	avoidance	avoidance	NOUN
hassl-3107	389	13	.	.	PUNCT
hassl-3107	390	1	journal	journal	NOUN
hassl-3107	390	2	of	of	ADP
hassl-3107	390	3	accounting	accounting	NOUN
hassl-3107	390	4	and	and	CCONJ
hassl-3107	390	5	finance	finance	NOUN
hassl-3107	390	6	,	,	PUNCT
hassl-3107	390	7	university	university	PROPN
hassl-3107	390	8	of	of	ADP
hassl-3107	390	9	jambi	jambi	PROPN
hassl-3107	390	10	,	,	PUNCT
hassl-3107	390	11	5(1	5(1	NUM
hassl-3107	390	12	)	)	PUNCT
hassl-3107	390	13	,	,	PUNCT
hassl-3107	390	14	13	13	NUM
hassl-3107	390	15	-	-	SYM
hassl-3107	390	16	20	20	NUM
hassl-3107	390	17	.	.	PUNCT
hassl-3107	391	1	yorke	yorke	PROPN
hassl-3107	391	2	,	,	PUNCT
hassl-3107	391	3	s.	s.	PROPN
hassl-3107	391	4	m.	m.	PROPN
hassl-3107	391	5	,	,	PUNCT
hassl-3107	391	6	amidu	amidu	ADJ
hassl-3107	391	7	,	,	PUNCT
hassl-3107	391	8	m.	m.	NOUN
hassl-3107	391	9	,	,	PUNCT
hassl-3107	391	10	&	&	CCONJ
hassl-3107	391	11	agyemin	agyemin	PROPN
hassl-3107	391	12	-	-	PUNCT
hassl-3107	391	13	boateng	boateng	PROPN
hassl-3107	391	14	,	,	PUNCT
hassl-3107	391	15	c.	c.	PROPN
hassl-3107	391	16	(	(	PUNCT
hassl-3107	391	17	2016	2016	NUM
hassl-3107	391	18	)	)	PUNCT
hassl-3107	391	19	.	.	PUNCT
hassl-3107	392	1	the	the	DET
hassl-3107	392	2	effects	effect	NOUN
hassl-3107	392	3	of	of	ADP
hassl-3107	392	4	earnings	earning	NOUN
hassl-3107	392	5	management	management	NOUN
hassl-3107	392	6	and	and	CCONJ
hassl-3107	392	7	corporate	corporate	ADJ
hassl-3107	392	8	tax	tax	NOUN
hassl-3107	392	9	avoidance	avoidance	NOUN
hassl-3107	392	10	on	on	ADP
hassl-3107	392	11	firm	firm	ADJ
hassl-3107	392	12	value	value	NOUN
hassl-3107	392	13	.	.	PUNCT
hassl-3107	393	1	international	international	ADJ
hassl-3107	393	2	journal	journal	PROPN
hassl-3107	393	3	of	of	ADP
hassl-3107	393	4	management	management	NOUN
hassl-3107	393	5	practice	practice	NOUN
hassl-3107	393	6	,	,	PUNCT
hassl-3107	393	7	9(2	9(2	NUM
hassl-3107	393	8	)	)	PUNCT
hassl-3107	393	9	,	,	PUNCT
hassl-3107	393	10	112-131.available	112-131.available	NUM
hassl-3107	393	11	at	at	ADP
hassl-3107	393	12	:	:	PUNCT
hassl-3107	393	13	https://doi.org/10.1504/ijmp.2016.076741	https://doi.org/10.1504/ijmp.2016.076741	PROPN
hassl-3107	393	14	.	.	PROPN
hassl-3107	393	15	yulistia	yulistia	PROPN
hassl-3107	393	16	,	,	PUNCT
hassl-3107	393	17	r.	r.	PROPN
hassl-3107	393	18	,	,	PUNCT
hassl-3107	393	19	minovia	minovia	PROPN
hassl-3107	393	20	,	,	PUNCT
hassl-3107	393	21	a.	a.	PROPN
hassl-3107	393	22	f.	f.	PROPN
hassl-3107	393	23	,	,	PUNCT
hassl-3107	393	24	&	&	CCONJ
hassl-3107	393	25	andison	andison	PROPN
hassl-3107	393	26	,	,	PUNCT
hassl-3107	393	27	f.	f.	PROPN
hassl-3107	393	28	p.	p.	PROPN
hassl-3107	393	29	(	(	PUNCT
hassl-3107	393	30	2020	2020	NUM
hassl-3107	393	31	)	)	PUNCT
hassl-3107	393	32	.	.	PUNCT
hassl-3107	394	1	ownership	ownership	NOUN
hassl-3107	394	2	structure	structure	NOUN
hassl-3107	394	3	,	,	PUNCT
hassl-3107	394	4	political	political	ADJ
hassl-3107	394	5	connection	connection	NOUN
hassl-3107	394	6	and	and	CCONJ
hassl-3107	394	7	tax	tax	NOUN
hassl-3107	394	8	avoidance	avoidance	NOUN
hassl-3107	394	9	.	.	PUNCT
hassl-3107	395	1	international	international	ADJ
hassl-3107	395	2	journal	journal	PROPN
hassl-3107	395	3	of	of	ADP
hassl-3107	395	4	innovation	innovation	NOUN
hassl-3107	395	5	,	,	PUNCT
hassl-3107	395	6	creativity	creativity	NOUN
hassl-3107	395	7	and	and	CCONJ
hassl-3107	395	8	change	change	NOUN
hassl-3107	395	9	,	,	PUNCT
hassl-3107	395	10	11(12	11(12	NUM
hassl-3107	395	11	)	)	PUNCT
hassl-3107	395	12	,	,	PUNCT
hassl-3107	395	13	497	497	NUM
hassl-3107	395	14	-	-	SYM
hassl-3107	395	15	512	512	NUM
hassl-3107	395	16	.	.	PUNCT
hassl-3107	396	1	zeng	zeng	PROPN
hassl-3107	396	2	,	,	PUNCT
hassl-3107	396	3	t.	t.	PROPN
hassl-3107	396	4	(	(	PUNCT
hassl-3107	396	5	2019	2019	NUM
hassl-3107	396	6	)	)	PUNCT
hassl-3107	396	7	.	.	PUNCT
hassl-3107	397	1	relationship	relationship	NOUN
hassl-3107	397	2	between	between	ADP
hassl-3107	397	3	corporate	corporate	ADJ
hassl-3107	397	4	social	social	ADJ
hassl-3107	397	5	responsibility	responsibility	NOUN
hassl-3107	397	6	and	and	CCONJ
hassl-3107	397	7	tax	tax	NOUN
hassl-3107	397	8	avoidance	avoidance	NOUN
hassl-3107	397	9	:	:	PUNCT
hassl-3107	397	10	international	international	ADJ
hassl-3107	397	11	evidence	evidence	NOUN
hassl-3107	397	12	.	.	PUNCT
hassl-3107	398	1	social	social	ADJ
hassl-3107	398	2	responsibility	responsibility	NOUN
hassl-3107	398	3	journal	journal	NOUN
hassl-3107	398	4	,	,	PUNCT
hassl-3107	398	5	15(2	15(2	NUM
hassl-3107	398	6	)	)	PUNCT
hassl-3107	398	7	,	,	PUNCT
hassl-3107	398	8	244-257.available	244-257.available	NUM
hassl-3107	398	9	at	at	ADP
hassl-3107	398	10	:	:	PUNCT
hassl-3107	398	11	https://doi.org/10.1108/srj-03-2018-0056	https://doi.org/10.1108/srj-03-2018-0056	NUM
hassl-3107	398	12	.	.	NOUN
hassl-3107	398	13	views	view	NOUN
hassl-3107	398	14	and	and	CCONJ
hassl-3107	398	15	opinions	opinion	NOUN
hassl-3107	398	16	expressed	express	VERB
hassl-3107	398	17	in	in	ADP
hassl-3107	398	18	this	this	DET
hassl-3107	398	19	article	article	NOUN
hassl-3107	398	20	are	be	AUX
hassl-3107	398	21	the	the	DET
hassl-3107	398	22	views	view	NOUN
hassl-3107	398	23	and	and	CCONJ
hassl-3107	398	24	opinions	opinion	NOUN
hassl-3107	398	25	of	of	ADP
hassl-3107	398	26	the	the	DET
hassl-3107	398	27	author(s	author(s	NOUN
hassl-3107	398	28	)	)	PUNCT
hassl-3107	398	29	,	,	PUNCT
hassl-3107	398	30	humanities	humanity	NOUN
hassl-3107	398	31	and	and	CCONJ
hassl-3107	398	32	social	social	ADJ
hassl-3107	398	33	sciences	science	NOUN
hassl-3107	398	34	letters	letter	NOUN
hassl-3107	398	35	shall	shall	AUX
hassl-3107	398	36	not	not	PART
hassl-3107	398	37	be	be	AUX
hassl-3107	398	38	responsible	responsible	ADJ
hassl-3107	398	39	or	or	CCONJ
hassl-3107	398	40	answerable	answerable	ADJ
hassl-3107	398	41	for	for	ADP
hassl-3107	398	42	any	any	DET
hassl-3107	398	43	loss	loss	NOUN
hassl-3107	398	44	,	,	PUNCT
hassl-3107	398	45	damage	damage	NOUN
hassl-3107	398	46	or	or	CCONJ
hassl-3107	398	47	liability	liability	NOUN
hassl-3107	398	48	etc	etc	X
hassl-3107	398	49	.	.	X
hassl-3107	398	50	caused	cause	VERB
hassl-3107	398	51	in	in	ADP
hassl-3107	398	52	relation	relation	NOUN
hassl-3107	398	53	to	to	PART
hassl-3107	398	54	/	/	PUNCT
hassl-3107	398	55	arising	arise	VERB
hassl-3107	398	56	out	out	ADP
hassl-3107	398	57	of	of	ADP
hassl-3107	398	58	the	the	DET
hassl-3107	398	59	use	use	NOUN
hassl-3107	398	60	of	of	ADP
hassl-3107	398	61	the	the	DET
hassl-3107	398	62	content	content	NOUN
hassl-3107	398	63	.	.	PUNCT