id	sid	tid	token	lemma	pos
ijtc-1043	1	1	the	the	DET
ijtc-1043	1	2	illomata	illomata	PROPN
ijtc-1043	1	3	international	international	PROPN
ijtc-1043	1	4	journal	journal	PROPN
ijtc-1043	1	5	of	of	ADP
ijtc-1043	1	6	management	management	NOUN
ijtc-1043	1	7	ilomata	ilomata	PROPN
ijtc-1043	1	8	international	international	ADJ
ijtc-1043	1	9	journal	journal	NOUN
ijtc-1043	1	10	of	of	ADP
ijtc-1043	1	11	tax	tax	PROPN
ijtc-1043	1	12	&	&	CCONJ
ijtc-1043	1	13	accounting	account	VERB
ijtc-1043	1	14	p	p	PROPN
ijtc-1043	1	15	-	-	PUNCT
ijtc-1043	1	16	issn	issn	NOUN
ijtc-1043	1	17	:	:	PUNCT
ijtc-1043	1	18	2714	2714	NUM
ijtc-1043	1	19	-	-	SYM
ijtc-1043	1	20	9838	9838	NUM
ijtc-1043	1	21	;	;	PUNCT
ijtc-1043	1	22	e	e	X
ijtc-1043	1	23	-	-	PUNCT
ijtc-1043	1	24	issn	issn	NOUN
ijtc-1043	1	25	:	:	PUNCT
ijtc-1043	1	26	2714	2714	NUM
ijtc-1043	1	27	-	-	SYM
ijtc-1043	1	28	9846	9846	NUM
ijtc-1043	1	29	volume	volume	NOUN
ijtc-1043	1	30	5	5	NUM
ijtc-1043	1	31	,	,	PUNCT
ijtc-1043	1	32	issue	issue	NOUN
ijtc-1043	1	33	1	1	NUM
ijtc-1043	1	34	,	,	PUNCT
ijtc-1043	1	35	january	january	PROPN
ijtc-1043	1	36	2024	2024	NUM
ijtc-1043	1	37	page	page	NOUN
ijtc-1043	1	38	no	no	NOUN
ijtc-1043	1	39	.	.	NOUN
ijtc-1043	1	40	234	234	NUM
ijtc-1043	1	41	-	-	SYM
ijtc-1043	1	42	253	253	NUM
ijtc-1043	1	43	234	234	NUM
ijtc-1043	1	44	|	|	NOUN
ijtc-1043	1	45	ilomata	ilomata	NOUN
ijtc-1043	1	46	international	international	ADJ
ijtc-1043	1	47	journal	journal	NOUN
ijtc-1043	1	48	of	of	ADP
ijtc-1043	1	49	tax	tax	PROPN
ijtc-1043	1	50	&	&	CCONJ
ijtc-1043	1	51	accounting	account	VERB
ijtc-1043	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	1	53	economic	economic	ADJ
ijtc-1043	1	54	growth	growth	NOUN
ijtc-1043	1	55	model	model	NOUN
ijtc-1043	1	56	with	with	ADP
ijtc-1043	1	57	regional	regional	ADJ
ijtc-1043	1	58	expenditure	expenditure	NOUN
ijtc-1043	1	59	as	as	ADP
ijtc-1043	1	60	a	a	DET
ijtc-1043	1	61	moderation	moderation	NOUN
ijtc-1043	1	62	variable	variable	NOUN
ijtc-1043	1	63	:	:	PUNCT
ijtc-1043	1	64	scale	scale	NOUN
ijtc-1043	1	65	in	in	ADP
ijtc-1043	1	66	berau	berau	PROPN
ijtc-1043	1	67	regency	regency	PROPN
ijtc-1043	1	68	juliansyah	juliansyah	PROPN
ijtc-1043	1	69	roy1	roy1	PROPN
ijtc-1043	1	70	,	,	PUNCT
ijtc-1043	1	71	eny	eny	PROPN
ijtc-1043	1	72	rochaida2	rochaida2	NOUN
ijtc-1043	1	73	,	,	PUNCT
ijtc-1043	1	74	rahcmad	rahcmad	VERB
ijtc-1043	1	75	budi	budi	PROPN
ijtc-1043	1	76	suharto3	suharto3	PROPN
ijtc-1043	2	1	123universitas	123universitas	PROPN
ijtc-1043	2	2	mulawarman	mulawarman	NOUN
ijtc-1043	2	3	,	,	PUNCT
ijtc-1043	2	4	indonesia	indonesia	PROPN
ijtc-1043	2	5	correspondent	correspondent	NOUN
ijtc-1043	2	6	:	:	PUNCT
ijtc-1043	2	7	juliansyah.roy@feb.unmul.ac.id1	juliansyah.roy@feb.unmul.ac.id1	PROPN
ijtc-1043	2	8	received	receive	VERB
ijtc-1043	2	9	:	:	PUNCT
ijtc-1043	2	10	november	november	PROPN
ijtc-1043	2	11	13	13	NUM
ijtc-1043	2	12	,	,	PUNCT
ijtc-1043	2	13	2023	2023	NUM
ijtc-1043	2	14	accepted	accept	VERB
ijtc-1043	2	15	:	:	PUNCT
ijtc-1043	2	16	january	january	PROPN
ijtc-1043	2	17	13	13	NUM
ijtc-1043	2	18	,	,	PUNCT
ijtc-1043	2	19	2024	2024	NUM
ijtc-1043	2	20	published	publish	VERB
ijtc-1043	2	21	:	:	PUNCT
ijtc-1043	2	22	january	january	PROPN
ijtc-1043	2	23	31	31	NUM
ijtc-1043	2	24	,	,	PUNCT
ijtc-1043	2	25	2024	2024	NUM
ijtc-1043	2	26	citation	citation	NOUN
ijtc-1043	2	27	:	:	PUNCT
ijtc-1043	3	1	roy	roy	PROPN
ijtc-1043	3	2	,	,	PUNCT
ijtc-1043	3	3	j.	j.	PROPN
ijtc-1043	3	4	,	,	PUNCT
ijtc-1043	3	5	rochaida	rochaida	PROPN
ijtc-1043	3	6	,	,	PUNCT
ijtc-1043	3	7	e.	e.	PROPN
ijtc-1043	3	8	,	,	PUNCT
ijtc-1043	3	9	suharto	suharto	PROPN
ijtc-1043	3	10	,	,	PUNCT
ijtc-1043	3	11	r	r	NOUN
ijtc-1043	3	12	,	,	PUNCT
ijtc-1043	3	13	b.	b.	PROPN
ijtc-1043	3	14	(	(	PUNCT
ijtc-1043	3	15	2024	2024	NUM
ijtc-1043	3	16	)	)	PUNCT
ijtc-1043	3	17	.	.	PUNCT
ijtc-1043	4	1	economic	economic	ADJ
ijtc-1043	4	2	growth	growth	NOUN
ijtc-1043	4	3	model	model	NOUN
ijtc-1043	4	4	with	with	ADP
ijtc-1043	4	5	regional	regional	ADJ
ijtc-1043	4	6	expenditure	expenditure	NOUN
ijtc-1043	4	7	as	as	ADP
ijtc-1043	4	8	a	a	DET
ijtc-1043	4	9	moderation	moderation	NOUN
ijtc-1043	4	10	variable	variable	NOUN
ijtc-1043	4	11	:	:	PUNCT
ijtc-1043	4	12	scale	scale	NOUN
ijtc-1043	4	13	in	in	ADP
ijtc-1043	4	14	berau	berau	PROPN
ijtc-1043	4	15	regency	regency	PROPN
ijtc-1043	4	16	.	.	PUNCT
ijtc-1043	5	1	ilomata	ilomata	PROPN
ijtc-1043	5	2	international	international	ADJ
ijtc-1043	5	3	journal	journal	NOUN
ijtc-1043	5	4	of	of	ADP
ijtc-1043	5	5	tax	tax	NOUN
ijtc-1043	5	6	and	and	CCONJ
ijtc-1043	5	7	accounting	accounting	NOUN
ijtc-1043	5	8	,	,	PUNCT
ijtc-1043	5	9	5(1	5(1	NUM
ijtc-1043	5	10	)	)	PUNCT
ijtc-1043	5	11	,	,	PUNCT
ijtc-1043	5	12	234	234	NUM
ijtc-1043	5	13	-	-	SYM
ijtc-1043	5	14	253	253	NUM
ijtc-1043	5	15	.	.	PUNCT
ijtc-1043	6	1	https://doi.org/10.52728/ijtc.v5i1.1043	https://doi.org/10.52728/ijtc.v5i1.1043	NOUN
ijtc-1043	6	2	abstract	abstract	NOUN
ijtc-1043	6	3	:	:	PUNCT
ijtc-1043	6	4	the	the	DET
ijtc-1043	6	5	motivation	motivation	NOUN
ijtc-1043	6	6	of	of	ADP
ijtc-1043	6	7	this	this	DET
ijtc-1043	6	8	paper	paper	NOUN
ijtc-1043	6	9	aims	aim	VERB
ijtc-1043	6	10	to	to	PART
ijtc-1043	6	11	investigate	investigate	VERB
ijtc-1043	6	12	the	the	DET
ijtc-1043	6	13	relationship	relationship	NOUN
ijtc-1043	6	14	between	between	ADP
ijtc-1043	6	15	local	local	ADJ
ijtc-1043	6	16	taxes	taxis	NOUN
ijtc-1043	6	17	,	,	PUNCT
ijtc-1043	6	18	dau	dau	NOUN
ijtc-1043	6	19	,	,	PUNCT
ijtc-1043	6	20	and	and	CCONJ
ijtc-1043	6	21	dbh	dbh	VERB
ijtc-1043	6	22	on	on	ADP
ijtc-1043	6	23	the	the	DET
ijtc-1043	6	24	economic	economic	ADJ
ijtc-1043	6	25	growth	growth	NOUN
ijtc-1043	6	26	of	of	ADP
ijtc-1043	6	27	berau	berau	PROPN
ijtc-1043	6	28	regency	regency	PROPN
ijtc-1043	6	29	.	.	PUNCT
ijtc-1043	7	1	apart	apart	ADV
ijtc-1043	7	2	from	from	ADP
ijtc-1043	7	3	that	that	PRON
ijtc-1043	7	4	,	,	PUNCT
ijtc-1043	7	5	the	the	DET
ijtc-1043	7	6	paper	paper	NOUN
ijtc-1043	7	7	also	also	ADV
ijtc-1043	7	8	identifies	identify	VERB
ijtc-1043	7	9	the	the	DET
ijtc-1043	7	10	relationship	relationship	NOUN
ijtc-1043	7	11	between	between	ADP
ijtc-1043	7	12	regional	regional	ADJ
ijtc-1043	7	13	taxes	taxis	NOUN
ijtc-1043	7	14	,	,	PUNCT
ijtc-1043	7	15	dau	dau	NOUN
ijtc-1043	7	16	,	,	PUNCT
ijtc-1043	7	17	and	and	CCONJ
ijtc-1043	7	18	dbh	dbh	PROPN
ijtc-1043	7	19	on	on	ADP
ijtc-1043	7	20	economic	economic	ADJ
ijtc-1043	7	21	growth	growth	NOUN
ijtc-1043	7	22	which	which	PRON
ijtc-1043	7	23	interacts	interact	VERB
ijtc-1043	7	24	with	with	ADP
ijtc-1043	7	25	regional	regional	ADJ
ijtc-1043	7	26	expenditure	expenditure	NOUN
ijtc-1043	7	27	in	in	ADP
ijtc-1043	7	28	berau	berau	PROPN
ijtc-1043	7	29	regency	regency	PROPN
ijtc-1043	7	30	.	.	PUNCT
ijtc-1043	8	1	government	government	NOUN
ijtc-1043	8	2	revenue	revenue	NOUN
ijtc-1043	8	3	is	be	AUX
ijtc-1043	8	4	an	an	DET
ijtc-1043	8	5	important	important	ADJ
ijtc-1043	8	6	instrument	instrument	NOUN
ijtc-1043	8	7	for	for	ADP
ijtc-1043	8	8	regions	region	NOUN
ijtc-1043	8	9	to	to	PART
ijtc-1043	8	10	foster	foster	VERB
ijtc-1043	8	11	economic	economic	ADJ
ijtc-1043	8	12	growth	growth	NOUN
ijtc-1043	8	13	.	.	PUNCT
ijtc-1043	9	1	at	at	ADP
ijtc-1043	9	2	the	the	DET
ijtc-1043	9	3	same	same	ADJ
ijtc-1043	9	4	time	time	NOUN
ijtc-1043	9	5	,	,	PUNCT
ijtc-1043	9	6	government	government	NOUN
ijtc-1043	9	7	spending	spending	NOUN
ijtc-1043	9	8	is	be	AUX
ijtc-1043	9	9	used	use	VERB
ijtc-1043	9	10	as	as	ADP
ijtc-1043	9	11	a	a	DET
ijtc-1043	9	12	fiscal	fiscal	ADJ
ijtc-1043	9	13	support	support	NOUN
ijtc-1043	9	14	to	to	PART
ijtc-1043	9	15	review	review	VERB
ijtc-1043	9	16	the	the	DET
ijtc-1043	9	17	degree	degree	NOUN
ijtc-1043	9	18	of	of	ADP
ijtc-1043	9	19	budget	budget	NOUN
ijtc-1043	9	20	absorption	absorption	NOUN
ijtc-1043	9	21	.	.	PUNCT
ijtc-1043	10	1	with	with	ADP
ijtc-1043	10	2	surplus	surplus	ADJ
ijtc-1043	10	3	revenue	revenue	NOUN
ijtc-1043	10	4	performance	performance	NOUN
ijtc-1043	10	5	,	,	PUNCT
ijtc-1043	10	6	it	it	PRON
ijtc-1043	10	7	will	will	AUX
ijtc-1043	10	8	generate	generate	VERB
ijtc-1043	10	9	financing	financing	NOUN
ijtc-1043	10	10	which	which	PRON
ijtc-1043	10	11	also	also	ADV
ijtc-1043	10	12	plays	play	VERB
ijtc-1043	10	13	a	a	DET
ijtc-1043	10	14	vital	vital	ADJ
ijtc-1043	10	15	function	function	NOUN
ijtc-1043	10	16	in	in	ADP
ijtc-1043	10	17	boosting	boost	VERB
ijtc-1043	10	18	economic	economic	ADJ
ijtc-1043	10	19	growth	growth	NOUN
ijtc-1043	10	20	.	.	PUNCT
ijtc-1043	11	1	secondary	secondary	ADJ
ijtc-1043	11	2	data	datum	NOUN
ijtc-1043	11	3	for	for	ADP
ijtc-1043	11	4	2013–2022	2013–2022	NUM
ijtc-1043	11	5	was	be	AUX
ijtc-1043	11	6	collected	collect	VERB
ijtc-1043	11	7	from	from	ADP
ijtc-1043	11	8	government	government	NOUN
ijtc-1043	11	9	budget	budget	NOUN
ijtc-1043	11	10	documents	document	NOUN
ijtc-1043	11	11	.	.	PUNCT
ijtc-1043	12	1	then	then	ADV
ijtc-1043	12	2	,	,	PUNCT
ijtc-1043	12	3	the	the	DET
ijtc-1043	12	4	data	data	NOUN
ijtc-1043	12	5	is	be	AUX
ijtc-1043	12	6	tabulated	tabulate	VERB
ijtc-1043	12	7	using	use	VERB
ijtc-1043	12	8	a	a	DET
ijtc-1043	12	9	time	time	NOUN
ijtc-1043	12	10	-	-	PUNCT
ijtc-1043	12	11	series	series	NOUN
ijtc-1043	12	12	linear	linear	PROPN
ijtc-1043	12	13	regression	regression	NOUN
ijtc-1043	12	14	model	model	NOUN
ijtc-1043	12	15	with	with	ADP
ijtc-1043	12	16	moderating	moderate	VERB
ijtc-1043	12	17	variables	variable	NOUN
ijtc-1043	12	18	.	.	PUNCT
ijtc-1043	13	1	the	the	DET
ijtc-1043	13	2	statistical	statistical	ADJ
ijtc-1043	13	3	output	output	NOUN
ijtc-1043	13	4	finds	find	VERB
ijtc-1043	13	5	that	that	SCONJ
ijtc-1043	13	6	regional	regional	ADJ
ijtc-1043	13	7	taxes	taxis	NOUN
ijtc-1043	13	8	and	and	CCONJ
ijtc-1043	13	9	dbh	dbh	PROPN
ijtc-1043	13	10	have	have	VERB
ijtc-1043	13	11	a	a	DET
ijtc-1043	13	12	negative	negative	ADJ
ijtc-1043	13	13	effect	effect	NOUN
ijtc-1043	13	14	on	on	ADP
ijtc-1043	13	15	economic	economic	ADJ
ijtc-1043	13	16	growth	growth	NOUN
ijtc-1043	13	17	.	.	PUNCT
ijtc-1043	14	1	however	however	ADV
ijtc-1043	14	2	,	,	PUNCT
ijtc-1043	14	3	dau	dau	NOUN
ijtc-1043	14	4	actually	actually	ADV
ijtc-1043	14	5	has	have	VERB
ijtc-1043	14	6	a	a	DET
ijtc-1043	14	7	positive	positive	ADJ
ijtc-1043	14	8	effect	effect	NOUN
ijtc-1043	14	9	on	on	ADP
ijtc-1043	14	10	economic	economic	ADJ
ijtc-1043	14	11	growth	growth	NOUN
ijtc-1043	14	12	.	.	PUNCT
ijtc-1043	15	1	uniquely	uniquely	ADV
ijtc-1043	15	2	,	,	PUNCT
ijtc-1043	15	3	the	the	DET
ijtc-1043	15	4	interaction	interaction	NOUN
ijtc-1043	15	5	between	between	ADP
ijtc-1043	15	6	regional	regional	ADJ
ijtc-1043	15	7	taxes	taxis	NOUN
ijtc-1043	15	8	and	and	CCONJ
ijtc-1043	15	9	dau	dau	NOUN
ijtc-1043	15	10	which	which	PRON
ijtc-1043	15	11	is	be	AUX
ijtc-1043	15	12	moderated	moderate	VERB
ijtc-1043	15	13	by	by	ADP
ijtc-1043	15	14	regional	regional	ADJ
ijtc-1043	15	15	spending	spending	NOUN
ijtc-1043	15	16	has	have	VERB
ijtc-1043	15	17	a	a	DET
ijtc-1043	15	18	positive	positive	ADJ
ijtc-1043	15	19	influence	influence	NOUN
ijtc-1043	15	20	on	on	ADP
ijtc-1043	15	21	economic	economic	ADJ
ijtc-1043	15	22	growth	growth	NOUN
ijtc-1043	15	23	.	.	PUNCT
ijtc-1043	16	1	then	then	ADV
ijtc-1043	16	2	,	,	PUNCT
ijtc-1043	16	3	regional	regional	ADJ
ijtc-1043	16	4	spending	spending	NOUN
ijtc-1043	16	5	plays	play	VERB
ijtc-1043	16	6	a	a	DET
ijtc-1043	16	7	negative	negative	ADJ
ijtc-1043	16	8	role	role	NOUN
ijtc-1043	16	9	in	in	ADP
ijtc-1043	16	10	the	the	DET
ijtc-1043	16	11	relationship	relationship	NOUN
ijtc-1043	16	12	between	between	ADP
ijtc-1043	16	13	dbh	dbh	PROPN
ijtc-1043	16	14	and	and	CCONJ
ijtc-1043	16	15	economic	economic	ADJ
ijtc-1043	16	16	growth	growth	NOUN
ijtc-1043	16	17	.	.	PUNCT
ijtc-1043	17	1	future	future	ADJ
ijtc-1043	17	2	implications	implication	NOUN
ijtc-1043	17	3	of	of	ADP
ijtc-1043	17	4	considering	consider	VERB
ijtc-1043	17	5	practical	practical	ADJ
ijtc-1043	17	6	regulations	regulation	NOUN
ijtc-1043	17	7	that	that	PRON
ijtc-1043	17	8	do	do	AUX
ijtc-1043	17	9	not	not	PART
ijtc-1043	17	10	only	only	ADV
ijtc-1043	17	11	depend	depend	VERB
ijtc-1043	17	12	on	on	ADP
ijtc-1043	17	13	income	income	NOUN
ijtc-1043	17	14	from	from	ADP
ijtc-1043	17	15	the	the	DET
ijtc-1043	17	16	dau	dau	NOUN
ijtc-1043	17	17	side	side	NOUN
ijtc-1043	17	18	,	,	PUNCT
ijtc-1043	17	19	but	but	CCONJ
ijtc-1043	17	20	must	must	AUX
ijtc-1043	17	21	focus	focus	VERB
ijtc-1043	17	22	on	on	ADP
ijtc-1043	17	23	the	the	DET
ijtc-1043	17	24	existence	existence	NOUN
ijtc-1043	17	25	of	of	ADP
ijtc-1043	17	26	regional	regional	ADJ
ijtc-1043	17	27	taxes	taxis	NOUN
ijtc-1043	17	28	in	in	ADP
ijtc-1043	17	29	berau	berau	PROPN
ijtc-1043	17	30	regency	regency	PROPN
ijtc-1043	17	31	.	.	PUNCT
ijtc-1043	18	1	by	by	ADP
ijtc-1043	18	2	optimizing	optimize	VERB
ijtc-1043	18	3	regional	regional	ADJ
ijtc-1043	18	4	taxes	taxis	NOUN
ijtc-1043	18	5	,	,	PUNCT
ijtc-1043	18	6	it	it	PRON
ijtc-1043	18	7	also	also	ADV
ijtc-1043	18	8	allows	allow	VERB
ijtc-1043	18	9	for	for	ADP
ijtc-1043	18	10	a	a	DET
ijtc-1043	18	11	large	large	ADJ
ijtc-1043	18	12	fiscal	fiscal	ADJ
ijtc-1043	18	13	gap	gap	NOUN
ijtc-1043	18	14	in	in	ADP
ijtc-1043	18	15	terms	term	NOUN
ijtc-1043	18	16	of	of	ADP
ijtc-1043	18	17	regional	regional	ADJ
ijtc-1043	18	18	spending	spending	NOUN
ijtc-1043	18	19	.	.	PUNCT
ijtc-1043	19	1	financing	finance	VERB
ijtc-1043	19	2	the	the	DET
ijtc-1043	19	3	development	development	NOUN
ijtc-1043	19	4	of	of	ADP
ijtc-1043	19	5	berau	berau	PROPN
ijtc-1043	19	6	regency	regency	PROPN
ijtc-1043	19	7	requires	require	VERB
ijtc-1043	19	8	adequate	adequate	ADJ
ijtc-1043	19	9	expenditure	expenditure	NOUN
ijtc-1043	19	10	allocation	allocation	NOUN
ijtc-1043	19	11	.	.	PUNCT
ijtc-1043	20	1	keywords	keyword	NOUN
ijtc-1043	20	2	:	:	PUNCT
ijtc-1043	20	3	regional	regional	ADJ
ijtc-1043	20	4	taxes	taxis	NOUN
ijtc-1043	20	5	,	,	PUNCT
ijtc-1043	20	6	regional	regional	ADJ
ijtc-1043	20	7	spending	spending	NOUN
ijtc-1043	20	8	,	,	PUNCT
ijtc-1043	20	9	economic	economic	ADJ
ijtc-1043	20	10	growth	growth	NOUN
ijtc-1043	20	11	,	,	PUNCT
ijtc-1043	20	12	time	time	NOUN
ijtc-1043	20	13	-	-	PUNCT
ijtc-1043	20	14	series	series	NOUN
ijtc-1043	20	15	linear	linear	PROPN
ijtc-1043	20	16	regression	regression	NOUN
ijtc-1043	20	17	this	this	PRON
ijtc-1043	20	18	is	be	AUX
ijtc-1043	20	19	an	an	DET
ijtc-1043	20	20	open	open	ADJ
ijtc-1043	20	21	access	access	NOUN
ijtc-1043	20	22	article	article	NOUN
ijtc-1043	20	23	under	under	ADP
ijtc-1043	20	24	the	the	DET
ijtc-1043	20	25	cc	cc	NOUN
ijtc-1043	20	26	-	-	PUNCT
ijtc-1043	20	27	by	by	ADP
ijtc-1043	20	28	4.0	4.0	NUM
ijtc-1043	20	29	license	license	NOUN
ijtc-1043	20	30	.	.	PUNCT
ijtc-1043	21	1	introduction	introduction	NOUN
ijtc-1043	21	2	economic	economic	ADJ
ijtc-1043	21	3	growth	growth	NOUN
ijtc-1043	21	4	is	be	AUX
ijtc-1043	21	5	one	one	NUM
ijtc-1043	21	6	of	of	ADP
ijtc-1043	21	7	the	the	DET
ijtc-1043	21	8	most	most	ADV
ijtc-1043	21	9	essential	essential	ADJ
ijtc-1043	21	10	indicators	indicator	NOUN
ijtc-1043	21	11	for	for	ADP
ijtc-1043	21	12	diagnosing	diagnose	VERB
ijtc-1043	21	13	the	the	DET
ijtc-1043	21	14	development	development	NOUN
ijtc-1043	21	15	output	output	NOUN
ijtc-1043	21	16	of	of	ADP
ijtc-1043	21	17	a	a	DET
ijtc-1043	21	18	nation	nation	NOUN
ijtc-1043	21	19	or	or	CCONJ
ijtc-1043	21	20	region	region	NOUN
ijtc-1043	21	21	,	,	PUNCT
ijtc-1043	21	22	especially	especially	ADV
ijtc-1043	21	23	in	in	ADP
ijtc-1043	21	24	the	the	DET
ijtc-1043	21	25	economic	economic	ADJ
ijtc-1043	21	26	sector	sector	NOUN
ijtc-1043	21	27	(	(	PUNCT
ijtc-1043	21	28	dragoi	dragoi	NOUN
ijtc-1043	21	29	,	,	PUNCT
ijtc-1043	21	30	2020	2020	NUM
ijtc-1043	21	31	;	;	PUNCT
ijtc-1043	21	32	nuraini	nuraini	PROPN
ijtc-1043	21	33	&	&	CCONJ
ijtc-1043	21	34	hariyani	hariyani	PROPN
ijtc-1043	21	35	,	,	PUNCT
ijtc-1043	21	36	2019	2019	NUM
ijtc-1043	21	37	)	)	PUNCT
ijtc-1043	21	38	.	.	PUNCT
ijtc-1043	22	1	the	the	DET
ijtc-1043	22	2	existence	existence	NOUN
ijtc-1043	22	3	of	of	ADP
ijtc-1043	22	4	economic	economic	ADJ
ijtc-1043	22	5	growth	growth	NOUN
ijtc-1043	22	6	data	datum	NOUN
ijtc-1043	22	7	shows	show	VERB
ijtc-1043	22	8	the	the	DET
ijtc-1043	22	9	government	government	NOUN
ijtc-1043	22	10	's	's	PART
ijtc-1043	22	11	performance	performance	NOUN
ijtc-1043	22	12	in	in	ADP
ijtc-1043	22	13	various	various	ADJ
ijtc-1043	22	14	economic	economic	ADJ
ijtc-1043	22	15	activities	activity	NOUN
ijtc-1043	22	16	that	that	PRON
ijtc-1043	22	17	produce	produce	VERB
ijtc-1043	22	18	added	add	VERB
ijtc-1043	22	19	value	value	NOUN
ijtc-1043	22	20	or	or	CCONJ
ijtc-1043	22	21	public	public	ADJ
ijtc-1043	22	22	income	income	NOUN
ijtc-1043	22	23	in	in	ADP
ijtc-1043	22	24	a	a	DET
ijtc-1043	22	25	certain	certain	ADJ
ijtc-1043	22	26	period	period	NOUN
ijtc-1043	22	27	.	.	PUNCT
ijtc-1043	23	1	easterlin	easterlin	PROPN
ijtc-1043	23	2	(	(	PUNCT
ijtc-1043	23	3	2023	2023	NUM
ijtc-1043	23	4	)	)	PUNCT
ijtc-1043	23	5	,	,	PUNCT
ijtc-1043	23	6	kapsos	kapsos	X
ijtc-1043	23	7	(	(	PUNCT
ijtc-1043	23	8	2006	2006	NUM
ijtc-1043	23	9	)	)	PUNCT
ijtc-1043	23	10	,	,	PUNCT
ijtc-1043	23	11	mahmood	mahmood	PROPN
ijtc-1043	23	12	&	&	CCONJ
ijtc-1043	23	13	ahmad	ahmad	PROPN
ijtc-1043	23	14	(	(	PUNCT
ijtc-1043	23	15	2018	2018	NUM
ijtc-1043	23	16	)	)	PUNCT
ijtc-1043	23	17	and	and	CCONJ
ijtc-1043	23	18	rahman	rahman	PROPN
ijtc-1043	23	19	&	&	CCONJ
ijtc-1043	23	20	alam	alam	PROPN
ijtc-1043	23	21	(	(	PUNCT
ijtc-1043	23	22	2021	2021	NUM
ijtc-1043	23	23	)	)	PUNCT
ijtc-1043	23	24	state	state	NOUN
ijtc-1043	23	25	that	that	SCONJ
ijtc-1043	23	26	positive	positive	ADJ
ijtc-1043	23	27	growth	growth	NOUN
ijtc-1043	23	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	23	29	mailto:juliansyah.roy@feb.unmul.ac.id	mailto:juliansyah.roy@feb.unmul.ac.id	NOUN
ijtc-1043	23	30	https://doi.org/10.52728/ijtc.v5i1.1043	https://doi.org/10.52728/ijtc.v5i1.1043	PROPN
ijtc-1043	23	31	economic	economic	ADJ
ijtc-1043	23	32	growth	growth	NOUN
ijtc-1043	23	33	model	model	NOUN
ijtc-1043	23	34	with	with	ADP
ijtc-1043	23	35	regional	regional	ADJ
ijtc-1043	23	36	expenditure	expenditure	NOUN
ijtc-1043	23	37	as	as	ADP
ijtc-1043	23	38	a	a	DET
ijtc-1043	23	39	moderation	moderation	NOUN
ijtc-1043	23	40	variable	variable	NOUN
ijtc-1043	23	41	:	:	PUNCT
ijtc-1043	23	42	scale	scale	NOUN
ijtc-1043	23	43	in	in	ADP
ijtc-1043	23	44	berau	berau	PROPN
ijtc-1043	23	45	regency	regency	PROPN
ijtc-1043	23	46	roy	roy	PROPN
ijtc-1043	23	47	,	,	PUNCT
ijtc-1043	23	48	rochaida	rochaida	ADJ
ijtc-1043	23	49	,	,	PUNCT
ijtc-1043	23	50	and	and	CCONJ
ijtc-1043	23	51	suharto	suharto	ADJ
ijtc-1043	23	52	235	235	NUM
ijtc-1043	23	53	|	|	ADV
ijtc-1043	23	54	ilomata	ilomata	PROPN
ijtc-1043	23	55	international	international	ADJ
ijtc-1043	23	56	journal	journal	NOUN
ijtc-1043	23	57	of	of	ADP
ijtc-1043	23	58	tax	tax	PROPN
ijtc-1043	23	59	&	&	CCONJ
ijtc-1043	23	60	accounting	accounting	PROPN
ijtc-1043	23	61	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	23	62	indicates	indicate	VERB
ijtc-1043	23	63	economic	economic	ADJ
ijtc-1043	23	64	intensity	intensity	NOUN
ijtc-1043	23	65	,	,	PUNCT
ijtc-1043	23	66	and	and	CCONJ
ijtc-1043	23	67	conversely	conversely	ADV
ijtc-1043	23	68	,	,	PUNCT
ijtc-1043	23	69	negative	negative	ADJ
ijtc-1043	23	70	growth	growth	NOUN
ijtc-1043	23	71	represents	represent	VERB
ijtc-1043	23	72	a	a	DET
ijtc-1043	23	73	decline	decline	NOUN
ijtc-1043	23	74	in	in	ADP
ijtc-1043	23	75	economic	economic	ADJ
ijtc-1043	23	76	aggregates	aggregate	NOUN
ijtc-1043	23	77	.	.	PUNCT
ijtc-1043	24	1	in	in	ADP
ijtc-1043	24	2	the	the	DET
ijtc-1043	24	3	national	national	ADJ
ijtc-1043	24	4	context	context	NOUN
ijtc-1043	24	5	,	,	PUNCT
ijtc-1043	24	6	economic	economic	ADJ
ijtc-1043	24	7	growth	growth	NOUN
ijtc-1043	24	8	is	be	AUX
ijtc-1043	24	9	defined	define	VERB
ijtc-1043	24	10	as	as	ADP
ijtc-1043	24	11	an	an	DET
ijtc-1043	24	12	increase	increase	NOUN
ijtc-1043	24	13	in	in	ADP
ijtc-1043	24	14	gross	gross	ADJ
ijtc-1043	24	15	domestic	domestic	ADJ
ijtc-1043	24	16	product	product	NOUN
ijtc-1043	24	17	(	(	PUNCT
ijtc-1043	24	18	gdp	gdp	NOUN
ijtc-1043	24	19	)	)	PUNCT
ijtc-1043	24	20	regardless	regardless	ADV
ijtc-1043	24	21	of	of	ADP
ijtc-1043	24	22	whether	whether	SCONJ
ijtc-1043	24	23	the	the	DET
ijtc-1043	24	24	increase	increase	NOUN
ijtc-1043	24	25	is	be	AUX
ijtc-1043	24	26	greater	great	ADJ
ijtc-1043	24	27	or	or	CCONJ
ijtc-1043	24	28	smaller	small	ADJ
ijtc-1043	24	29	than	than	ADP
ijtc-1043	24	30	the	the	DET
ijtc-1043	24	31	population	population	NOUN
ijtc-1043	24	32	or	or	CCONJ
ijtc-1043	24	33	whether	whether	SCONJ
ijtc-1043	24	34	changes	change	NOUN
ijtc-1043	24	35	in	in	ADP
ijtc-1043	24	36	economic	economic	ADJ
ijtc-1043	24	37	structure	structure	NOUN
ijtc-1043	24	38	occur	occur	VERB
ijtc-1043	24	39	or	or	CCONJ
ijtc-1043	24	40	vice	vice	ADV
ijtc-1043	24	41	versa	versa	ADV
ijtc-1043	24	42	(	(	PUNCT
ijtc-1043	24	43	brinkman	brinkman	PROPN
ijtc-1043	24	44	&	&	CCONJ
ijtc-1043	24	45	brinkman	brinkman	PROPN
ijtc-1043	24	46	,	,	PUNCT
ijtc-1043	24	47	2011	2011	NUM
ijtc-1043	24	48	;	;	PUNCT
ijtc-1043	24	49	kaminitz	kaminitz	PROPN
ijtc-1043	24	50	,	,	PUNCT
ijtc-1043	24	51	2023	2023	NUM
ijtc-1043	24	52	;	;	PUNCT
ijtc-1043	24	53	leamer	leamer	X
ijtc-1043	24	54	,	,	PUNCT
ijtc-1043	24	55	2009	2009	NUM
ijtc-1043	24	56	)	)	PUNCT
ijtc-1043	24	57	.	.	PUNCT
ijtc-1043	25	1	meanwhile	meanwhile	ADV
ijtc-1043	25	2	,	,	PUNCT
ijtc-1043	25	3	explicitly	explicitly	ADV
ijtc-1043	25	4	,	,	PUNCT
ijtc-1043	25	5	regional	regional	ADJ
ijtc-1043	25	6	economic	economic	ADJ
ijtc-1043	25	7	growth	growth	NOUN
ijtc-1043	25	8	is	be	AUX
ijtc-1043	25	9	defined	define	VERB
ijtc-1043	25	10	as	as	ADP
ijtc-1043	25	11	the	the	DET
ijtc-1043	25	12	rate	rate	NOUN
ijtc-1043	25	13	of	of	ADP
ijtc-1043	25	14	increase	increase	NOUN
ijtc-1043	25	15	in	in	ADP
ijtc-1043	25	16	output	output	NOUN
ijtc-1043	25	17	per	per	ADP
ijtc-1043	25	18	capita	capita	NOUN
ijtc-1043	25	19	in	in	ADP
ijtc-1043	25	20	the	the	DET
ijtc-1043	25	21	long	long	ADJ
ijtc-1043	25	22	term	term	NOUN
ijtc-1043	25	23	as	as	SCONJ
ijtc-1043	25	24	measured	measure	VERB
ijtc-1043	25	25	by	by	ADP
ijtc-1043	25	26	gross	gross	ADJ
ijtc-1043	25	27	regional	regional	ADJ
ijtc-1043	25	28	domestic	domestic	ADJ
ijtc-1043	25	29	product	product	NOUN
ijtc-1043	25	30	(	(	PUNCT
ijtc-1043	25	31	grdp	grdp	NOUN
ijtc-1043	25	32	)	)	PUNCT
ijtc-1043	25	33	at	at	ADP
ijtc-1043	25	34	constant	constant	ADJ
ijtc-1043	25	35	prices	price	NOUN
ijtc-1043	25	36	(	(	PUNCT
ijtc-1043	25	37	buan	buan	NOUN
ijtc-1043	25	38	et	et	PROPN
ijtc-1043	25	39	al	al	PROPN
ijtc-1043	25	40	.	.	PROPN
ijtc-1043	25	41	,	,	PUNCT
ijtc-1043	25	42	2021	2021	NUM
ijtc-1043	25	43	)	)	PUNCT
ijtc-1043	25	44	.	.	PUNCT
ijtc-1043	26	1	proxy	proxy	ADJ
ijtc-1043	26	2	economic	economic	ADJ
ijtc-1043	26	3	growth	growth	NOUN
ijtc-1043	26	4	refers	refer	VERB
ijtc-1043	26	5	to	to	ADP
ijtc-1043	26	6	grdp	grdp	PROPN
ijtc-1043	26	7	which	which	PRON
ijtc-1043	26	8	is	be	AUX
ijtc-1043	26	9	extracted	extract	VERB
ijtc-1043	26	10	from	from	ADP
ijtc-1043	26	11	the	the	DET
ijtc-1043	26	12	total	total	ADJ
ijtc-1043	26	13	value	value	NOUN
ijtc-1043	26	14	of	of	ADP
ijtc-1043	26	15	goods	good	NOUN
ijtc-1043	26	16	and	and	CCONJ
ijtc-1043	26	17	services	service	NOUN
ijtc-1043	26	18	obtained	obtain	VERB
ijtc-1043	26	19	from	from	ADP
ijtc-1043	26	20	various	various	ADJ
ijtc-1043	26	21	economic	economic	ADJ
ijtc-1043	26	22	activities	activity	NOUN
ijtc-1043	26	23	in	in	ADP
ijtc-1043	26	24	the	the	DET
ijtc-1043	26	25	region	region	NOUN
ijtc-1043	26	26	.	.	PUNCT
ijtc-1043	27	1	meanwhile	meanwhile	ADV
ijtc-1043	27	2	,	,	PUNCT
ijtc-1043	27	3	regional	regional	ADJ
ijtc-1043	27	4	economic	economic	ADJ
ijtc-1043	27	5	growth	growth	NOUN
ijtc-1043	27	6	rates	rate	NOUN
ijtc-1043	27	7	are	be	AUX
ijtc-1043	27	8	calculated	calculate	VERB
ijtc-1043	27	9	based	base	VERB
ijtc-1043	27	10	on	on	ADP
ijtc-1043	27	11	grdp	grdp	PROPN
ijtc-1043	27	12	at	at	ADP
ijtc-1043	27	13	constant	constant	ADJ
ijtc-1043	27	14	prices	price	NOUN
ijtc-1043	27	15	.	.	PUNCT
ijtc-1043	28	1	like	like	ADP
ijtc-1043	28	2	gdp	gdp	PROPN
ijtc-1043	28	3	,	,	PUNCT
ijtc-1043	28	4	according	accord	VERB
ijtc-1043	28	5	to	to	ADP
ijtc-1043	28	6	amalia	amalia	PROPN
ijtc-1043	28	7	et	et	PROPN
ijtc-1043	28	8	al	al	PROPN
ijtc-1043	28	9	.	.	PROPN
ijtc-1043	29	1	(	(	PUNCT
ijtc-1043	29	2	2020	2020	NUM
ijtc-1043	29	3	)	)	PUNCT
ijtc-1043	29	4	and	and	CCONJ
ijtc-1043	29	5	landefeld	landefeld	VERB
ijtc-1043	29	6	et	et	PROPN
ijtc-1043	29	7	al	al	PROPN
ijtc-1043	29	8	.	.	PUNCT
ijtc-1043	30	1	(	(	PUNCT
ijtc-1043	30	2	2008	2008	NUM
ijtc-1043	30	3	)	)	PUNCT
ijtc-1043	30	4	,	,	PUNCT
ijtc-1043	30	5	there	there	PRON
ijtc-1043	30	6	are	be	VERB
ijtc-1043	30	7	three	three	NUM
ijtc-1043	30	8	types	type	NOUN
ijtc-1043	30	9	of	of	ADP
ijtc-1043	30	10	scenarios	scenario	NOUN
ijtc-1043	30	11	for	for	ADP
ijtc-1043	30	12	predicting	predict	VERB
ijtc-1043	30	13	grdp	grdp	PROPN
ijtc-1043	30	14	,	,	PUNCT
ijtc-1043	30	15	including	include	VERB
ijtc-1043	30	16	the	the	DET
ijtc-1043	30	17	following	following	NOUN
ijtc-1043	30	18	:	:	PUNCT
ijtc-1043	30	19	(	(	PUNCT
ijtc-1043	30	20	1	1	X
ijtc-1043	30	21	)	)	PUNCT
ijtc-1043	30	22	production	production	NOUN
ijtc-1043	30	23	,	,	PUNCT
ijtc-1043	30	24	(	(	PUNCT
ijtc-1043	30	25	2	2	NUM
ijtc-1043	30	26	)	)	PUNCT
ijtc-1043	30	27	income	income	NOUN
ijtc-1043	30	28	,	,	PUNCT
ijtc-1043	30	29	and	and	CCONJ
ijtc-1043	30	30	(	(	PUNCT
ijtc-1043	30	31	3	3	X
ijtc-1043	30	32	)	)	PUNCT
ijtc-1043	30	33	expenditures	expenditure	NOUN
ijtc-1043	30	34	.	.	PUNCT
ijtc-1043	31	1	first	first	ADV
ijtc-1043	31	2	,	,	PUNCT
ijtc-1043	31	3	the	the	DET
ijtc-1043	31	4	production	production	NOUN
ijtc-1043	31	5	format	format	NOUN
ijtc-1043	31	6	is	be	AUX
ijtc-1043	31	7	estimated	estimate	VERB
ijtc-1043	31	8	based	base	VERB
ijtc-1043	31	9	on	on	ADP
ijtc-1043	31	10	the	the	DET
ijtc-1043	31	11	total	total	ADJ
ijtc-1043	31	12	value	value	NOUN
ijtc-1043	31	13	of	of	ADP
ijtc-1043	31	14	services	service	NOUN
ijtc-1043	31	15	and	and	CCONJ
ijtc-1043	31	16	final	final	ADJ
ijtc-1043	31	17	goods	good	NOUN
ijtc-1043	31	18	produced	produce	VERB
ijtc-1043	31	19	from	from	ADP
ijtc-1043	31	20	various	various	ADJ
ijtc-1043	31	21	production	production	NOUN
ijtc-1043	31	22	units	unit	NOUN
ijtc-1043	31	23	within	within	ADP
ijtc-1043	31	24	one	one	NUM
ijtc-1043	31	25	period	period	NOUN
ijtc-1043	31	26	.	.	PUNCT
ijtc-1043	32	1	broadly	broadly	ADV
ijtc-1043	32	2	speaking	speak	VERB
ijtc-1043	32	3	,	,	PUNCT
ijtc-1043	32	4	production	production	NOUN
ijtc-1043	32	5	units	unit	NOUN
ijtc-1043	32	6	are	be	AUX
ijtc-1043	32	7	classified	classify	VERB
ijtc-1043	32	8	into	into	ADP
ijtc-1043	32	9	seventeen	seventeen	NUM
ijtc-1043	32	10	economic	economic	ADJ
ijtc-1043	32	11	structures	structure	NOUN
ijtc-1043	32	12	.	.	PUNCT
ijtc-1043	33	1	second	second	ADV
ijtc-1043	33	2	,	,	PUNCT
ijtc-1043	33	3	the	the	DET
ijtc-1043	33	4	income	income	NOUN
ijtc-1043	33	5	format	format	NOUN
ijtc-1043	33	6	is	be	AUX
ijtc-1043	33	7	calculated	calculate	VERB
ijtc-1043	33	8	through	through	ADP
ijtc-1043	33	9	the	the	DET
ijtc-1043	33	10	amount	amount	NOUN
ijtc-1043	33	11	of	of	ADP
ijtc-1043	33	12	remuneration	remuneration	NOUN
ijtc-1043	33	13	received	receive	VERB
ijtc-1043	33	14	by	by	ADP
ijtc-1043	33	15	input	input	NOUN
ijtc-1043	33	16	factors	factor	NOUN
ijtc-1043	33	17	that	that	PRON
ijtc-1043	33	18	play	play	VERB
ijtc-1043	33	19	a	a	DET
ijtc-1043	33	20	role	role	NOUN
ijtc-1043	33	21	in	in	ADP
ijtc-1043	33	22	the	the	DET
ijtc-1043	33	23	production	production	NOUN
ijtc-1043	33	24	process	process	NOUN
ijtc-1043	33	25	within	within	ADP
ijtc-1043	33	26	one	one	NUM
ijtc-1043	33	27	period	period	NOUN
ijtc-1043	33	28	.	.	PUNCT
ijtc-1043	34	1	what	what	PRON
ijtc-1043	34	2	is	be	AUX
ijtc-1043	34	3	included	include	VERB
ijtc-1043	34	4	in	in	ADP
ijtc-1043	34	5	production	production	NOUN
ijtc-1043	34	6	payment	payment	NOUN
ijtc-1043	34	7	includes	include	VERB
ijtc-1043	34	8	:	:	PUNCT
ijtc-1043	34	9	wages	wage	NOUN
ijtc-1043	34	10	and	and	CCONJ
ijtc-1043	34	11	salaries	salary	NOUN
ijtc-1043	34	12	,	,	PUNCT
ijtc-1043	34	13	land	land	NOUN
ijtc-1043	34	14	rent	rent	NOUN
ijtc-1043	34	15	,	,	PUNCT
ijtc-1043	34	16	capital	capital	NOUN
ijtc-1043	34	17	interest	interest	NOUN
ijtc-1043	34	18	,	,	PUNCT
ijtc-1043	34	19	and	and	CCONJ
ijtc-1043	34	20	profits	profit	NOUN
ijtc-1043	34	21	.	.	PUNCT
ijtc-1043	35	1	in	in	ADP
ijtc-1043	35	2	an	an	DET
ijtc-1043	35	3	implicit	implicit	ADJ
ijtc-1043	35	4	articulation	articulation	NOUN
ijtc-1043	35	5	,	,	PUNCT
ijtc-1043	35	6	grdp	grdp	PROPN
ijtc-1043	35	7	is	be	AUX
ijtc-1043	35	8	also	also	ADV
ijtc-1043	35	9	reflected	reflect	VERB
ijtc-1043	35	10	in	in	ADP
ijtc-1043	35	11	depreciation	depreciation	NOUN
ijtc-1043	35	12	and	and	CCONJ
ijtc-1043	35	13	net	net	ADJ
ijtc-1043	35	14	indirect	indirect	ADJ
ijtc-1043	35	15	taxes	taxis	NOUN
ijtc-1043	35	16	(	(	PUNCT
ijtc-1043	35	17	indirect	indirect	ADJ
ijtc-1043	35	18	taxes	taxis	NOUN
ijtc-1043	35	19	minus	minus	CCONJ
ijtc-1043	35	20	subsidies	subsidy	NOUN
ijtc-1043	35	21	)	)	PUNCT
ijtc-1043	35	22	.	.	PUNCT
ijtc-1043	36	1	third	third	ADV
ijtc-1043	36	2	,	,	PUNCT
ijtc-1043	36	3	the	the	DET
ijtc-1043	36	4	expenditure	expenditure	NOUN
ijtc-1043	36	5	format	format	NOUN
ijtc-1043	36	6	is	be	AUX
ijtc-1043	36	7	projected	project	VERB
ijtc-1043	36	8	based	base	VERB
ijtc-1043	36	9	on	on	ADP
ijtc-1043	36	10	all	all	DET
ijtc-1043	36	11	components	component	NOUN
ijtc-1043	36	12	of	of	ADP
ijtc-1043	36	13	final	final	ADJ
ijtc-1043	36	14	demand	demand	NOUN
ijtc-1043	36	15	which	which	PRON
ijtc-1043	36	16	are	be	AUX
ijtc-1043	36	17	reflected	reflect	VERB
ijtc-1043	36	18	in	in	ADP
ijtc-1043	36	19	the	the	DET
ijtc-1043	36	20	consumption	consumption	NOUN
ijtc-1043	36	21	expenditure	expenditure	NOUN
ijtc-1043	36	22	of	of	ADP
ijtc-1043	36	23	households	household	NOUN
ijtc-1043	36	24	and	and	CCONJ
ijtc-1043	36	25	non	non	ADJ
ijtc-1043	36	26	-	-	ADJ
ijtc-1043	36	27	profit	profit	ADJ
ijtc-1043	36	28	private	private	ADJ
ijtc-1043	36	29	institutions	institution	NOUN
ijtc-1043	36	30	,	,	PUNCT
ijtc-1043	36	31	gross	gross	ADJ
ijtc-1043	36	32	domestic	domestic	ADJ
ijtc-1043	36	33	fixed	fix	VERB
ijtc-1043	36	34	capital	capital	NOUN
ijtc-1043	36	35	formation	formation	NOUN
ijtc-1043	36	36	and	and	CCONJ
ijtc-1043	36	37	stock	stock	NOUN
ijtc-1043	36	38	changes	change	NOUN
ijtc-1043	36	39	,	,	PUNCT
ijtc-1043	36	40	and	and	CCONJ
ijtc-1043	36	41	government	government	NOUN
ijtc-1043	36	42	consumption	consumption	NOUN
ijtc-1043	36	43	expenditure	expenditure	NOUN
ijtc-1043	36	44	and	and	CCONJ
ijtc-1043	36	45	net	net	ADJ
ijtc-1043	36	46	exports	export	NOUN
ijtc-1043	36	47	(	(	PUNCT
ijtc-1043	36	48	export	export	NOUN
ijtc-1043	36	49	value	value	NOUN
ijtc-1043	36	50	minus	minus	CCONJ
ijtc-1043	36	51	import	import	NOUN
ijtc-1043	36	52	value	value	NOUN
ijtc-1043	36	53	)	)	PUNCT
ijtc-1043	36	54	for	for	ADP
ijtc-1043	36	55	one	one	NUM
ijtc-1043	36	56	period	period	NOUN
ijtc-1043	36	57	of	of	ADP
ijtc-1043	36	58	time	time	NOUN
ijtc-1043	36	59	.	.	PUNCT
ijtc-1043	37	1	specifically	specifically	ADV
ijtc-1043	37	2	,	,	PUNCT
ijtc-1043	37	3	grdp	grdp	PROPN
ijtc-1043	37	4	is	be	AUX
ijtc-1043	37	5	called	call	VERB
ijtc-1043	37	6	an	an	DET
ijtc-1043	37	7	economic	economic	ADJ
ijtc-1043	37	8	total	total	NOUN
ijtc-1043	37	9	which	which	PRON
ijtc-1043	37	10	is	be	AUX
ijtc-1043	37	11	determined	determine	VERB
ijtc-1043	37	12	by	by	ADP
ijtc-1043	37	13	the	the	DET
ijtc-1043	37	14	size	size	NOUN
ijtc-1043	37	15	of	of	ADP
ijtc-1043	37	16	economic	economic	ADJ
ijtc-1043	37	17	achievement	achievement	NOUN
ijtc-1043	37	18	in	in	ADP
ijtc-1043	37	19	a	a	DET
ijtc-1043	37	20	region	region	NOUN
ijtc-1043	37	21	.	.	PUNCT
ijtc-1043	38	1	as	as	SCONJ
ijtc-1043	38	2	mentioned	mention	VERB
ijtc-1043	38	3	above	above	ADV
ijtc-1043	38	4	,	,	PUNCT
ijtc-1043	38	5	the	the	DET
ijtc-1043	38	6	grdp	grdp	NOUN
ijtc-1043	38	7	value	value	NOUN
ijtc-1043	38	8	was	be	AUX
ijtc-1043	38	9	developed	develop	VERB
ijtc-1043	38	10	to	to	PART
ijtc-1043	38	11	assess	assess	VERB
ijtc-1043	38	12	the	the	DET
ijtc-1043	38	13	level	level	NOUN
ijtc-1043	38	14	of	of	ADP
ijtc-1043	38	15	economic	economic	ADJ
ijtc-1043	38	16	growth	growth	NOUN
ijtc-1043	38	17	.	.	PUNCT
ijtc-1043	39	1	on	on	ADP
ijtc-1043	39	2	the	the	DET
ijtc-1043	39	3	other	other	ADJ
ijtc-1043	39	4	hand	hand	NOUN
ijtc-1043	39	5	,	,	PUNCT
ijtc-1043	39	6	to	to	PART
ijtc-1043	39	7	compile	compile	VERB
ijtc-1043	39	8	real	real	ADJ
ijtc-1043	39	9	economic	economic	ADJ
ijtc-1043	39	10	growth	growth	NOUN
ijtc-1043	39	11	,	,	PUNCT
ijtc-1043	39	12	the	the	DET
ijtc-1043	39	13	effects	effect	NOUN
ijtc-1043	39	14	of	of	ADP
ijtc-1043	39	15	price	price	NOUN
ijtc-1043	39	16	changes	change	NOUN
ijtc-1043	39	17	that	that	PRON
ijtc-1043	39	18	are	be	AUX
ijtc-1043	39	19	attached	attach	VERB
ijtc-1043	39	20	to	to	PART
ijtc-1043	39	21	aggregate	aggregate	VERB
ijtc-1043	39	22	economic	economic	ADJ
ijtc-1043	39	23	figures	figure	NOUN
ijtc-1043	39	24	according	accord	VERB
ijtc-1043	39	25	to	to	ADP
ijtc-1043	39	26	current	current	ADJ
ijtc-1043	39	27	prices	price	NOUN
ijtc-1043	39	28	must	must	AUX
ijtc-1043	39	29	be	be	AUX
ijtc-1043	39	30	removed	remove	VERB
ijtc-1043	39	31	.	.	PUNCT
ijtc-1043	40	1	losing	lose	VERB
ijtc-1043	40	2	the	the	DET
ijtc-1043	40	3	influence	influence	NOUN
ijtc-1043	40	4	of	of	ADP
ijtc-1043	40	5	price	price	NOUN
ijtc-1043	40	6	changes	change	NOUN
ijtc-1043	40	7	,	,	PUNCT
ijtc-1043	40	8	economic	economic	ADJ
ijtc-1043	40	9	aggregates	aggregate	NOUN
ijtc-1043	40	10	will	will	AUX
ijtc-1043	40	11	be	be	AUX
ijtc-1043	40	12	formed	form	VERB
ijtc-1043	40	13	according	accord	VERB
ijtc-1043	40	14	to	to	ADP
ijtc-1043	40	15	constant	constant	ADJ
ijtc-1043	40	16	prices	price	NOUN
ijtc-1043	40	17	.	.	PUNCT
ijtc-1043	41	1	since	since	SCONJ
ijtc-1043	41	2	january	january	PROPN
ijtc-1043	41	3	2001	2001	NUM
ijtc-1043	41	4	,	,	PUNCT
ijtc-1043	41	5	regional	regional	ADJ
ijtc-1043	41	6	autonomy	autonomy	NOUN
ijtc-1043	41	7	began	begin	VERB
ijtc-1043	41	8	to	to	PART
ijtc-1043	41	9	be	be	AUX
ijtc-1043	41	10	implemented	implement	VERB
ijtc-1043	41	11	to	to	PART
ijtc-1043	41	12	accommodate	accommodate	VERB
ijtc-1043	41	13	the	the	DET
ijtc-1043	41	14	wishes	wish	NOUN
ijtc-1043	41	15	of	of	ADP
ijtc-1043	41	16	each	each	DET
ijtc-1043	41	17	region	region	NOUN
ijtc-1043	41	18	towards	towards	ADP
ijtc-1043	41	19	comprehensive	comprehensive	ADJ
ijtc-1043	41	20	government	government	NOUN
ijtc-1043	41	21	decentralization	decentralization	NOUN
ijtc-1043	41	22	.	.	PUNCT
ijtc-1043	42	1	siddiquee	siddiquee	PROPN
ijtc-1043	42	2	et	et	PROPN
ijtc-1043	42	3	al	al	PROPN
ijtc-1043	42	4	.	.	PROPN
ijtc-1043	43	1	(	(	PUNCT
ijtc-1043	43	2	2012	2012	NUM
ijtc-1043	43	3	)	)	PUNCT
ijtc-1043	43	4	emphasized	emphasize	VERB
ijtc-1043	43	5	that	that	SCONJ
ijtc-1043	43	6	granting	grant	VERB
ijtc-1043	43	7	regional	regional	ADJ
ijtc-1043	43	8	autonomy	autonomy	NOUN
ijtc-1043	43	9	is	be	AUX
ijtc-1043	43	10	projected	project	VERB
ijtc-1043	43	11	to	to	PART
ijtc-1043	43	12	provide	provide	VERB
ijtc-1043	43	13	flexibility	flexibility	NOUN
ijtc-1043	43	14	to	to	ADP
ijtc-1043	43	15	regions	region	NOUN
ijtc-1043	43	16	in	in	ADP
ijtc-1043	43	17	managing	manage	VERB
ijtc-1043	43	18	regions	region	NOUN
ijtc-1043	43	19	through	through	ADP
ijtc-1043	43	20	potential	potential	ADJ
ijtc-1043	43	21	businesses	business	NOUN
ijtc-1043	43	22	,	,	PUNCT
ijtc-1043	43	23	so	so	SCONJ
ijtc-1043	43	24	that	that	SCONJ
ijtc-1043	43	25	it	it	PRON
ijtc-1043	43	26	is	be	AUX
ijtc-1043	43	27	useful	useful	ADJ
ijtc-1043	43	28	in	in	ADP
ijtc-1043	43	29	optimizing	optimize	VERB
ijtc-1043	43	30	active	active	ADJ
ijtc-1043	43	31	community	community	NOUN
ijtc-1043	43	32	participation	participation	NOUN
ijtc-1043	43	33	.	.	PUNCT
ijtc-1043	44	1	in	in	ADP
ijtc-1043	44	2	addition	addition	NOUN
ijtc-1043	44	3	,	,	PUNCT
ijtc-1043	44	4	by	by	ADP
ijtc-1043	44	5	channeling	channel	VERB
ijtc-1043	44	6	authority	authority	NOUN
ijtc-1043	44	7	such	such	ADJ
ijtc-1043	44	8	as	as	ADP
ijtc-1043	44	9	regional	regional	ADJ
ijtc-1043	44	10	autonomy	autonomy	NOUN
ijtc-1043	44	11	,	,	PUNCT
ijtc-1043	44	12	it	it	PRON
ijtc-1043	44	13	will	will	AUX
ijtc-1043	44	14	also	also	ADV
ijtc-1043	44	15	increase	increase	VERB
ijtc-1043	44	16	efficiency	efficiency	NOUN
ijtc-1043	44	17	,	,	PUNCT
ijtc-1043	44	18	accountability	accountability	NOUN
ijtc-1043	44	19	and	and	CCONJ
ijtc-1043	44	20	effectiveness	effectiveness	NOUN
ijtc-1043	44	21	in	in	ADP
ijtc-1043	44	22	the	the	DET
ijtc-1043	44	23	indonesian	indonesian	ADJ
ijtc-1043	44	24	public	public	ADJ
ijtc-1043	44	25	sector	sector	NOUN
ijtc-1043	44	26	.	.	PUNCT
ijtc-1043	45	1	this	this	PRON
ijtc-1043	45	2	is	be	AUX
ijtc-1043	45	3	motivated	motivate	VERB
ijtc-1043	45	4	by	by	ADP
ijtc-1043	45	5	demands	demand	NOUN
ijtc-1043	45	6	for	for	SCONJ
ijtc-1043	45	7	regions	region	NOUN
ijtc-1043	45	8	to	to	PART
ijtc-1043	45	9	look	look	VERB
ijtc-1043	45	10	for	for	ADP
ijtc-1043	45	11	other	other	ADJ
ijtc-1043	45	12	alternative	alternative	ADJ
ijtc-1043	45	13	sources	source	NOUN
ijtc-1043	45	14	of	of	ADP
ijtc-1043	45	15	financing	financing	NOUN
ijtc-1043	45	16	that	that	PRON
ijtc-1043	45	17	can	can	AUX
ijtc-1043	45	18	support	support	VERB
ijtc-1043	45	19	development	development	NOUN
ijtc-1043	45	20	routines	routine	NOUN
ijtc-1043	45	21	without	without	ADP
ijtc-1043	45	22	reducing	reduce	VERB
ijtc-1043	45	23	or	or	CCONJ
ijtc-1043	45	24	having	have	VERB
ijtc-1043	45	25	to	to	PART
ijtc-1043	45	26	depend	depend	VERB
ijtc-1043	45	27	on	on	ADP
ijtc-1043	45	28	transfer	transfer	NOUN
ijtc-1043	45	29	funds	fund	NOUN
ijtc-1043	45	30	from	from	ADP
ijtc-1043	45	31	the	the	DET
ijtc-1043	45	32	central	central	ADJ
ijtc-1043	45	33	government	government	NOUN
ijtc-1043	45	34	.	.	PUNCT
ijtc-1043	46	1	autonomous	autonomous	ADJ
ijtc-1043	46	2	regions	region	NOUN
ijtc-1043	46	3	have	have	VERB
ijtc-1043	46	4	the	the	DET
ijtc-1043	46	5	authority	authority	NOUN
ijtc-1043	46	6	and	and	CCONJ
ijtc-1043	46	7	ability	ability	NOUN
ijtc-1043	46	8	to	to	PART
ijtc-1043	46	9	explore	explore	VERB
ijtc-1043	46	10	,	,	PUNCT
ijtc-1043	46	11	use	use	VERB
ijtc-1043	46	12	and	and	CCONJ
ijtc-1043	46	13	manage	manage	VERB
ijtc-1043	46	14	their	their	PRON
ijtc-1043	46	15	financial	financial	ADJ
ijtc-1043	46	16	resources	resource	NOUN
ijtc-1043	46	17	competently	competently	ADV
ijtc-1043	46	18	for	for	ADP
ijtc-1043	46	19	the	the	DET
ijtc-1043	46	20	benefit	benefit	NOUN
ijtc-1043	46	21	of	of	ADP
ijtc-1043	46	22	government	government	NOUN
ijtc-1043	46	23	administration	administration	NOUN
ijtc-1043	46	24	.	.	PUNCT
ijtc-1043	47	1	with	with	ADP
ijtc-1043	47	2	such	such	ADJ
ijtc-1043	47	3	complex	complex	ADJ
ijtc-1043	47	4	responsibilities	responsibility	NOUN
ijtc-1043	47	5	,	,	PUNCT
ijtc-1043	47	6	local	local	ADJ
ijtc-1043	47	7	governments	government	NOUN
ijtc-1043	47	8	are	be	AUX
ijtc-1043	47	9	able	able	ADJ
ijtc-1043	47	10	to	to	PART
ijtc-1043	47	11	manage	manage	VERB
ijtc-1043	47	12	local	local	ADJ
ijtc-1043	47	13	wisdom	wisdom	NOUN
ijtc-1043	47	14	sources	source	NOUN
ijtc-1043	47	15	.	.	PUNCT
ijtc-1043	48	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	48	2	economic	economic	ADJ
ijtc-1043	48	3	growth	growth	NOUN
ijtc-1043	48	4	model	model	NOUN
ijtc-1043	48	5	with	with	ADP
ijtc-1043	48	6	regional	regional	ADJ
ijtc-1043	48	7	expenditure	expenditure	NOUN
ijtc-1043	48	8	as	as	ADP
ijtc-1043	48	9	a	a	DET
ijtc-1043	48	10	moderation	moderation	NOUN
ijtc-1043	48	11	variable	variable	NOUN
ijtc-1043	48	12	:	:	PUNCT
ijtc-1043	48	13	scale	scale	NOUN
ijtc-1043	48	14	in	in	ADP
ijtc-1043	48	15	berau	berau	PROPN
ijtc-1043	48	16	regency	regency	PROPN
ijtc-1043	48	17	roy	roy	PROPN
ijtc-1043	48	18	,	,	PUNCT
ijtc-1043	48	19	rochaida	rochaida	ADJ
ijtc-1043	48	20	,	,	PUNCT
ijtc-1043	48	21	and	and	CCONJ
ijtc-1043	48	22	suharto	suharto	ADJ
ijtc-1043	48	23	236	236	NUM
ijtc-1043	48	24	|	|	CCONJ
ijtc-1043	48	25	ilomata	ilomata	PROPN
ijtc-1043	48	26	international	international	ADJ
ijtc-1043	48	27	journal	journal	NOUN
ijtc-1043	48	28	of	of	ADP
ijtc-1043	48	29	tax	tax	PROPN
ijtc-1043	48	30	&	&	CCONJ
ijtc-1043	48	31	accounting	accounting	PROPN
ijtc-1043	48	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	48	33	talking	talk	VERB
ijtc-1043	48	34	about	about	ADP
ijtc-1043	48	35	decentralization	decentralization	NOUN
ijtc-1043	48	36	,	,	PUNCT
ijtc-1043	48	37	to	to	PART
ijtc-1043	48	38	see	see	VERB
ijtc-1043	48	39	its	its	PRON
ijtc-1043	48	40	relationship	relationship	NOUN
ijtc-1043	48	41	to	to	ADP
ijtc-1043	48	42	public	public	ADJ
ijtc-1043	48	43	services	service	NOUN
ijtc-1043	48	44	,	,	PUNCT
ijtc-1043	48	45	camões	camões	NOUN
ijtc-1043	48	46	(	(	PUNCT
ijtc-1043	48	47	2020	2020	NUM
ijtc-1043	48	48	)	)	PUNCT
ijtc-1043	48	49	and	and	CCONJ
ijtc-1043	48	50	goel	goel	PROPN
ijtc-1043	48	51	et	et	PROPN
ijtc-1043	48	52	al	al	PROPN
ijtc-1043	48	53	.	.	PROPN
ijtc-1043	49	1	(	(	PUNCT
ijtc-1043	49	2	2017	2017	NUM
ijtc-1043	49	3	)	)	PUNCT
ijtc-1043	49	4	differentiate	differentiate	VERB
ijtc-1043	49	5	decentralization	decentralization	NOUN
ijtc-1043	49	6	into	into	ADP
ijtc-1043	49	7	three	three	NUM
ijtc-1043	49	8	criteria	criterion	NOUN
ijtc-1043	49	9	,	,	PUNCT
ijtc-1043	49	10	i.e	i.e	X
ijtc-1043	49	11	:	:	PUNCT
ijtc-1043	49	12	(	(	PUNCT
ijtc-1043	49	13	1	1	X
ijtc-1043	49	14	)	)	PUNCT
ijtc-1043	49	15	political	political	ADJ
ijtc-1043	49	16	decentralization	decentralization	NOUN
ijtc-1043	49	17	,	,	PUNCT
ijtc-1043	49	18	(	(	PUNCT
ijtc-1043	49	19	2	2	X
ijtc-1043	49	20	)	)	PUNCT
ijtc-1043	49	21	administrative	administrative	ADJ
ijtc-1043	49	22	decentralization	decentralization	NOUN
ijtc-1043	49	23	,	,	PUNCT
ijtc-1043	49	24	and	and	CCONJ
ijtc-1043	49	25	(	(	PUNCT
ijtc-1043	49	26	3	3	X
ijtc-1043	49	27	)	)	PUNCT
ijtc-1043	49	28	fiscal	fiscal	ADJ
ijtc-1043	49	29	decentralization	decentralization	NOUN
ijtc-1043	49	30	.	.	PUNCT
ijtc-1043	50	1	the	the	DET
ijtc-1043	50	2	first	first	ADJ
ijtc-1043	50	3	category	category	NOUN
ijtc-1043	50	4	is	be	AUX
ijtc-1043	50	5	the	the	DET
ijtc-1043	50	6	delegation	delegation	NOUN
ijtc-1043	50	7	of	of	ADP
ijtc-1043	50	8	higher	high	ADJ
ijtc-1043	50	9	authority	authority	NOUN
ijtc-1043	50	10	to	to	ADP
ijtc-1043	50	11	regions	region	NOUN
ijtc-1043	50	12	regarding	regard	VERB
ijtc-1043	50	13	various	various	ADJ
ijtc-1043	50	14	aspects	aspect	NOUN
ijtc-1043	50	15	of	of	ADP
ijtc-1043	50	16	decision	decision	NOUN
ijtc-1043	50	17	making	making	NOUN
ijtc-1043	50	18	,	,	PUNCT
ijtc-1043	50	19	including	include	VERB
ijtc-1043	50	20	setting	set	VERB
ijtc-1043	50	21	standards	standard	NOUN
ijtc-1043	50	22	and	and	CCONJ
ijtc-1043	50	23	various	various	ADJ
ijtc-1043	50	24	regulations	regulation	NOUN
ijtc-1043	50	25	.	.	PUNCT
ijtc-1043	51	1	in	in	ADP
ijtc-1043	51	2	the	the	DET
ijtc-1043	51	3	second	second	ADJ
ijtc-1043	51	4	category	category	NOUN
ijtc-1043	51	5	,	,	PUNCT
ijtc-1043	51	6	administrative	administrative	ADJ
ijtc-1043	51	7	decentralization	decentralization	NOUN
ijtc-1043	51	8	revolves	revolve	VERB
ijtc-1043	51	9	around	around	ADP
ijtc-1043	51	10	the	the	DET
ijtc-1043	51	11	redistribution	redistribution	NOUN
ijtc-1043	51	12	of	of	ADP
ijtc-1043	51	13	authority	authority	NOUN
ijtc-1043	51	14	,	,	PUNCT
ijtc-1043	51	15	responsibility	responsibility	NOUN
ijtc-1043	51	16	and	and	CCONJ
ijtc-1043	51	17	resources	resource	NOUN
ijtc-1043	51	18	between	between	ADP
ijtc-1043	51	19	various	various	ADJ
ijtc-1043	51	20	levels	level	NOUN
ijtc-1043	51	21	of	of	ADP
ijtc-1043	51	22	government	government	NOUN
ijtc-1043	51	23	.	.	PUNCT
ijtc-1043	52	1	administrative	administrative	ADJ
ijtc-1043	52	2	requirements	requirement	NOUN
ijtc-1043	52	3	can	can	AUX
ijtc-1043	52	4	be	be	AUX
ijtc-1043	52	5	fulfilled	fulfil	VERB
ijtc-1043	52	6	according	accord	VERB
ijtc-1043	52	7	to	to	ADP
ijtc-1043	52	8	the	the	DET
ijtc-1043	52	9	adequate	adequate	ADJ
ijtc-1043	52	10	capacity	capacity	NOUN
ijtc-1043	52	11	of	of	ADP
ijtc-1043	52	12	each	each	DET
ijtc-1043	52	13	institution	institution	NOUN
ijtc-1043	52	14	at	at	ADP
ijtc-1043	52	15	each	each	DET
ijtc-1043	52	16	level	level	NOUN
ijtc-1043	52	17	.	.	PUNCT
ijtc-1043	53	1	the	the	DET
ijtc-1043	53	2	third	third	ADJ
ijtc-1043	53	3	category	category	NOUN
ijtc-1043	53	4	,	,	PUNCT
ijtc-1043	53	5	as	as	ADP
ijtc-1043	53	6	access	access	NOUN
ijtc-1043	53	7	to	to	ADP
ijtc-1043	53	8	authority	authority	NOUN
ijtc-1043	53	9	to	to	PART
ijtc-1043	53	10	explore	explore	VERB
ijtc-1043	53	11	sources	source	NOUN
ijtc-1043	53	12	of	of	ADP
ijtc-1043	53	13	income	income	NOUN
ijtc-1043	53	14	,	,	PUNCT
ijtc-1043	53	15	the	the	DET
ijtc-1043	53	16	right	right	NOUN
ijtc-1043	53	17	to	to	PART
ijtc-1043	53	18	receive	receive	VERB
ijtc-1043	53	19	transfers	transfer	NOUN
ijtc-1043	53	20	from	from	ADP
ijtc-1043	53	21	larger	large	ADJ
ijtc-1043	53	22	government	government	NOUN
ijtc-1043	53	23	,	,	PUNCT
ijtc-1043	53	24	determine	determine	VERB
ijtc-1043	53	25	routine	routine	ADJ
ijtc-1043	53	26	expenditure	expenditure	NOUN
ijtc-1043	53	27	,	,	PUNCT
ijtc-1043	53	28	and	and	CCONJ
ijtc-1043	53	29	investment	investment	NOUN
ijtc-1043	53	30	governance	governance	NOUN
ijtc-1043	53	31	.	.	PUNCT
ijtc-1043	54	1	canare	canare	PROPN
ijtc-1043	54	2	(	(	PUNCT
ijtc-1043	54	3	2021	2021	NUM
ijtc-1043	54	4	)	)	PUNCT
ijtc-1043	54	5	,	,	PUNCT
ijtc-1043	54	6	matete	matete	ADJ
ijtc-1043	54	7	(	(	PUNCT
ijtc-1043	54	8	2022	2022	NUM
ijtc-1043	54	9	)	)	PUNCT
ijtc-1043	54	10	,	,	PUNCT
ijtc-1043	54	11	and	and	CCONJ
ijtc-1043	54	12	ozmen	ozman	NOUN
ijtc-1043	54	13	(	(	PUNCT
ijtc-1043	54	14	2014	2014	NUM
ijtc-1043	54	15	)	)	PUNCT
ijtc-1043	54	16	highlight	highlight	VERB
ijtc-1043	54	17	that	that	SCONJ
ijtc-1043	54	18	by	by	ADP
ijtc-1043	54	19	choosing	choose	VERB
ijtc-1043	54	20	a	a	DET
ijtc-1043	54	21	decentralized	decentralize	VERB
ijtc-1043	54	22	design	design	NOUN
ijtc-1043	54	23	,	,	PUNCT
ijtc-1043	54	24	it	it	PRON
ijtc-1043	54	25	is	be	AUX
ijtc-1043	54	26	hoped	hope	VERB
ijtc-1043	54	27	that	that	SCONJ
ijtc-1043	54	28	two	two	NUM
ijtc-1043	54	29	balances	balance	NOUN
ijtc-1043	54	30	will	will	AUX
ijtc-1043	54	31	be	be	AUX
ijtc-1043	54	32	created	create	VERB
ijtc-1043	54	33	.	.	PUNCT
ijtc-1043	55	1	first	first	ADV
ijtc-1043	55	2	,	,	PUNCT
ijtc-1043	55	3	bridging	bridge	VERB
ijtc-1043	55	4	the	the	DET
ijtc-1043	55	5	participation	participation	NOUN
ijtc-1043	55	6	,	,	PUNCT
ijtc-1043	55	7	initiative	initiative	NOUN
ijtc-1043	55	8	and	and	CCONJ
ijtc-1043	55	9	creativity	creativity	NOUN
ijtc-1043	55	10	of	of	ADP
ijtc-1043	55	11	the	the	DET
ijtc-1043	55	12	population	population	NOUN
ijtc-1043	55	13	in	in	ADP
ijtc-1043	55	14	development	development	NOUN
ijtc-1043	55	15	which	which	PRON
ijtc-1043	55	16	leads	lead	VERB
ijtc-1043	55	17	to	to	ADP
ijtc-1043	55	18	reducing	reduce	VERB
ijtc-1043	55	19	the	the	DET
ijtc-1043	55	20	gap	gap	NOUN
ijtc-1043	55	21	in	in	ADP
ijtc-1043	55	22	equitable	equitable	ADJ
ijtc-1043	55	23	development	development	NOUN
ijtc-1043	55	24	results	result	NOUN
ijtc-1043	55	25	in	in	ADP
ijtc-1043	55	26	all	all	DET
ijtc-1043	55	27	regions	region	NOUN
ijtc-1043	55	28	by	by	ADP
ijtc-1043	55	29	empowering	empower	VERB
ijtc-1043	55	30	resources	resource	NOUN
ijtc-1043	55	31	and	and	CCONJ
ijtc-1043	55	32	involving	involve	VERB
ijtc-1043	55	33	local	local	ADJ
ijtc-1043	55	34	wisdom	wisdom	NOUN
ijtc-1043	55	35	.	.	PUNCT
ijtc-1043	56	1	second	second	ADV
ijtc-1043	56	2	,	,	PUNCT
ijtc-1043	56	3	improve	improve	VERB
ijtc-1043	56	4	the	the	DET
ijtc-1043	56	5	allocation	allocation	NOUN
ijtc-1043	56	6	of	of	ADP
ijtc-1043	56	7	productive	productive	ADJ
ijtc-1043	56	8	resources	resource	NOUN
ijtc-1043	56	9	by	by	ADP
ijtc-1043	56	10	shifting	shift	VERB
ijtc-1043	56	11	public	public	ADJ
ijtc-1043	56	12	decision	decision	NOUN
ijtc-1043	56	13	making	make	VERB
ijtc-1043	56	14	to	to	ADP
ijtc-1043	56	15	the	the	DET
ijtc-1043	56	16	lowest	low	ADJ
ijtc-1043	56	17	level	level	NOUN
ijtc-1043	56	18	of	of	ADP
ijtc-1043	56	19	government	government	NOUN
ijtc-1043	56	20	with	with	ADP
ijtc-1043	56	21	complete	complete	ADJ
ijtc-1043	56	22	,	,	PUNCT
ijtc-1043	56	23	accurate	accurate	ADJ
ijtc-1043	56	24	information	information	NOUN
ijtc-1043	56	25	.	.	PUNCT
ijtc-1043	57	1	basically	basically	ADV
ijtc-1043	57	2	,	,	PUNCT
ijtc-1043	57	3	decentralization	decentralization	NOUN
ijtc-1043	57	4	policies	policy	NOUN
ijtc-1043	57	5	are	be	AUX
ijtc-1043	57	6	aimed	aim	VERB
ijtc-1043	57	7	at	at	ADP
ijtc-1043	57	8	improving	improve	VERB
ijtc-1043	57	9	past	past	ADJ
ijtc-1043	57	10	centralized	centralized	ADJ
ijtc-1043	57	11	programs	program	NOUN
ijtc-1043	57	12	(	(	PUNCT
ijtc-1043	57	13	undang	undang	PROPN
ijtc-1043	57	14	et	et	PROPN
ijtc-1043	57	15	al	al	PROPN
ijtc-1043	57	16	.	.	PROPN
ijtc-1043	57	17	,	,	PUNCT
ijtc-1043	57	18	2023	2023	NUM
ijtc-1043	57	19	)	)	PUNCT
ijtc-1043	57	20	.	.	PUNCT
ijtc-1043	58	1	rapid	rapid	ADJ
ijtc-1043	58	2	development	development	NOUN
ijtc-1043	58	3	involving	involve	VERB
ijtc-1043	58	4	fiscal	fiscal	ADJ
ijtc-1043	58	5	matters	matter	NOUN
ijtc-1043	58	6	certainly	certainly	ADV
ijtc-1043	58	7	requires	require	VERB
ijtc-1043	58	8	the	the	DET
ijtc-1043	58	9	allocation	allocation	NOUN
ijtc-1043	58	10	of	of	ADP
ijtc-1043	58	11	funds	fund	NOUN
ijtc-1043	58	12	from	from	ADP
ijtc-1043	58	13	the	the	DET
ijtc-1043	58	14	government	government	NOUN
ijtc-1043	58	15	to	to	PART
ijtc-1043	58	16	absorb	absorb	VERB
ijtc-1043	58	17	financing	financing	NOUN
ijtc-1043	58	18	for	for	ADP
ijtc-1043	58	19	expenditure	expenditure	NOUN
ijtc-1043	58	20	items	item	NOUN
ijtc-1043	58	21	which	which	PRON
ijtc-1043	58	22	include	include	VERB
ijtc-1043	58	23	routine	routine	ADJ
ijtc-1043	58	24	expenditure	expenditure	NOUN
ijtc-1043	58	25	and	and	CCONJ
ijtc-1043	58	26	development	development	NOUN
ijtc-1043	58	27	expenditure	expenditure	NOUN
ijtc-1043	58	28	(	(	PUNCT
ijtc-1043	58	29	tenrinippi	tenrinippi	NOUN
ijtc-1043	58	30	,	,	PUNCT
ijtc-1043	58	31	2020	2020	NUM
ijtc-1043	58	32	)	)	PUNCT
ijtc-1043	58	33	.	.	PUNCT
ijtc-1043	59	1	roy	roy	PROPN
ijtc-1043	59	2	et	et	PROPN
ijtc-1043	59	3	al	al	PROPN
ijtc-1043	59	4	.	.	PROPN
ijtc-1043	59	5	(	(	PUNCT
ijtc-1043	59	6	2022	2022	NUM
ijtc-1043	59	7	)	)	PUNCT
ijtc-1043	59	8	revealed	reveal	VERB
ijtc-1043	59	9	that	that	SCONJ
ijtc-1043	59	10	local	local	ADJ
ijtc-1043	59	11	government	government	NOUN
ijtc-1043	59	12	spending	spending	NOUN
ijtc-1043	59	13	is	be	AUX
ijtc-1043	59	14	reported	report	VERB
ijtc-1043	59	15	in	in	ADP
ijtc-1043	59	16	the	the	DET
ijtc-1043	59	17	regional	regional	ADJ
ijtc-1043	59	18	income	income	NOUN
ijtc-1043	59	19	and	and	CCONJ
ijtc-1043	59	20	expenditure	expenditure	NOUN
ijtc-1043	59	21	budget	budget	NOUN
ijtc-1043	59	22	(	(	PUNCT
ijtc-1043	59	23	apbd	apbd	NOUN
ijtc-1043	59	24	)	)	PUNCT
ijtc-1043	59	25	as	as	ADP
ijtc-1043	59	26	a	a	DET
ijtc-1043	59	27	routine	routine	ADJ
ijtc-1043	59	28	obligation	obligation	NOUN
ijtc-1043	59	29	for	for	ADP
ijtc-1043	59	30	regional	regional	ADJ
ijtc-1043	59	31	cash	cash	NOUN
ijtc-1043	59	32	expenditures	expenditure	NOUN
ijtc-1043	59	33	,	,	PUNCT
ijtc-1043	59	34	for	for	ADP
ijtc-1043	59	35	example	example	NOUN
ijtc-1043	59	36	realizing	realize	VERB
ijtc-1043	59	37	various	various	ADJ
ijtc-1043	59	38	operational	operational	ADJ
ijtc-1043	59	39	agendas	agenda	NOUN
ijtc-1043	59	40	in	in	ADP
ijtc-1043	59	41	government	government	NOUN
ijtc-1043	59	42	.	.	PUNCT
ijtc-1043	60	1	with	with	ADP
ijtc-1043	60	2	the	the	DET
ijtc-1043	60	3	proportion	proportion	NOUN
ijtc-1043	60	4	of	of	ADP
ijtc-1043	60	5	expenditure	expenditure	NOUN
ijtc-1043	60	6	increasing	increase	VERB
ijtc-1043	60	7	,	,	PUNCT
ijtc-1043	60	8	large	large	ADJ
ijtc-1043	60	9	funds	fund	NOUN
ijtc-1043	60	10	are	be	AUX
ijtc-1043	60	11	needed	need	VERB
ijtc-1043	60	12	so	so	SCONJ
ijtc-1043	60	13	that	that	SCONJ
ijtc-1043	60	14	this	this	DET
ijtc-1043	60	15	expenditure	expenditure	NOUN
ijtc-1043	60	16	can	can	AUX
ijtc-1043	60	17	be	be	AUX
ijtc-1043	60	18	met	meet	VERB
ijtc-1043	60	19	.	.	PUNCT
ijtc-1043	61	1	when	when	SCONJ
ijtc-1043	61	2	regional	regional	ADJ
ijtc-1043	61	3	autonomy	autonomy	NOUN
ijtc-1043	61	4	was	be	AUX
ijtc-1043	61	5	implemented	implement	VERB
ijtc-1043	61	6	,	,	PUNCT
ijtc-1043	61	7	the	the	DET
ijtc-1043	61	8	role	role	NOUN
ijtc-1043	61	9	of	of	ADP
ijtc-1043	61	10	regional	regional	ADJ
ijtc-1043	61	11	governments	government	NOUN
ijtc-1043	61	12	in	in	ADP
ijtc-1043	61	13	managing	manage	VERB
ijtc-1043	61	14	their	their	PRON
ijtc-1043	61	15	own	own	ADJ
ijtc-1043	61	16	government	government	NOUN
ijtc-1043	61	17	system	system	NOUN
ijtc-1043	61	18	became	become	VERB
ijtc-1043	61	19	greater	great	ADJ
ijtc-1043	61	20	.	.	PUNCT
ijtc-1043	62	1	this	this	DET
ijtc-1043	62	2	demand	demand	NOUN
ijtc-1043	62	3	to	to	PART
ijtc-1043	62	4	finance	finance	VERB
ijtc-1043	62	5	government	government	NOUN
ijtc-1043	62	6	affairs	affair	NOUN
ijtc-1043	62	7	has	have	VERB
ijtc-1043	62	8	the	the	DET
ijtc-1043	62	9	consequence	consequence	NOUN
ijtc-1043	62	10	that	that	SCONJ
ijtc-1043	62	11	government	government	NOUN
ijtc-1043	62	12	officials	official	NOUN
ijtc-1043	62	13	must	must	AUX
ijtc-1043	62	14	work	work	VERB
ijtc-1043	62	15	hard	hard	ADV
ijtc-1043	62	16	and	and	CCONJ
ijtc-1043	62	17	independently	independently	ADV
ijtc-1043	62	18	,	,	PUNCT
ijtc-1043	62	19	in	in	ADP
ijtc-1043	62	20	order	order	NOUN
ijtc-1043	62	21	to	to	PART
ijtc-1043	62	22	be	be	AUX
ijtc-1043	62	23	able	able	ADJ
ijtc-1043	62	24	to	to	PART
ijtc-1043	62	25	carry	carry	VERB
ijtc-1043	62	26	out	out	ADP
ijtc-1043	62	27	a	a	DET
ijtc-1043	62	28	transition	transition	NOUN
ijtc-1043	62	29	that	that	PRON
ijtc-1043	62	30	is	be	AUX
ijtc-1043	62	31	oriented	orient	VERB
ijtc-1043	62	32	towards	towards	ADP
ijtc-1043	62	33	public	public	ADJ
ijtc-1043	62	34	services	service	NOUN
ijtc-1043	62	35	.	.	PUNCT
ijtc-1043	63	1	the	the	DET
ijtc-1043	63	2	function	function	NOUN
ijtc-1043	63	3	of	of	ADP
ijtc-1043	63	4	fiscal	fiscal	ADJ
ijtc-1043	63	5	decentralization	decentralization	NOUN
ijtc-1043	63	6	itself	itself	PRON
ijtc-1043	63	7	is	be	AUX
ijtc-1043	63	8	to	to	PART
ijtc-1043	63	9	achieve	achieve	VERB
ijtc-1043	63	10	prosperity	prosperity	NOUN
ijtc-1043	63	11	for	for	ADP
ijtc-1043	63	12	the	the	DET
ijtc-1043	63	13	entire	entire	ADJ
ijtc-1043	63	14	population	population	NOUN
ijtc-1043	63	15	and	and	CCONJ
ijtc-1043	63	16	give	give	VERB
ijtc-1043	63	17	autonomous	autonomous	ADJ
ijtc-1043	63	18	regions	region	NOUN
ijtc-1043	63	19	the	the	DET
ijtc-1043	63	20	authority	authority	NOUN
ijtc-1043	63	21	to	to	PART
ijtc-1043	63	22	regulate	regulate	VERB
ijtc-1043	63	23	and	and	CCONJ
ijtc-1043	63	24	manage	manage	VERB
ijtc-1043	63	25	public	public	ADJ
ijtc-1043	63	26	interests	interest	NOUN
ijtc-1043	63	27	.	.	PUNCT
ijtc-1043	64	1	fiscal	fiscal	ADJ
ijtc-1043	64	2	policy	policy	NOUN
ijtc-1043	64	3	is	be	AUX
ijtc-1043	64	4	a	a	DET
ijtc-1043	64	5	mechanism	mechanism	NOUN
ijtc-1043	64	6	for	for	ADP
ijtc-1043	64	7	improving	improve	VERB
ijtc-1043	64	8	economic	economic	ADJ
ijtc-1043	64	9	conditions	condition	NOUN
ijtc-1043	64	10	or	or	CCONJ
ijtc-1043	64	11	known	know	VERB
ijtc-1043	64	12	as	as	ADP
ijtc-1043	64	13	economic	economic	ADJ
ijtc-1043	64	14	regulation	regulation	NOUN
ijtc-1043	64	15	which	which	PRON
ijtc-1043	64	16	aims	aim	VERB
ijtc-1043	64	17	to	to	PART
ijtc-1043	64	18	strive	strive	VERB
ijtc-1043	64	19	for	for	ADP
ijtc-1043	64	20	a	a	DET
ijtc-1043	64	21	more	more	ADV
ijtc-1043	64	22	ideal	ideal	ADJ
ijtc-1043	64	23	economy	economy	NOUN
ijtc-1043	64	24	through	through	ADP
ijtc-1043	64	25	government	government	NOUN
ijtc-1043	64	26	expenditure	expenditure	NOUN
ijtc-1043	64	27	and	and	CCONJ
ijtc-1043	64	28	revenue	revenue	NOUN
ijtc-1043	64	29	channels	channel	NOUN
ijtc-1043	64	30	.	.	PUNCT
ijtc-1043	65	1	another	another	DET
ijtc-1043	65	2	understanding	understanding	NOUN
ijtc-1043	65	3	of	of	ADP
ijtc-1043	65	4	fiscal	fiscal	ADJ
ijtc-1043	65	5	policy	policy	NOUN
ijtc-1043	65	6	is	be	AUX
ijtc-1043	65	7	the	the	DET
ijtc-1043	65	8	government	government	NOUN
ijtc-1043	65	9	's	's	PART
ijtc-1043	65	10	decision	decision	NOUN
ijtc-1043	65	11	to	to	PART
ijtc-1043	65	12	facilitate	facilitate	VERB
ijtc-1043	65	13	state	state	NOUN
ijtc-1043	65	14	spending	spending	NOUN
ijtc-1043	65	15	and	and	CCONJ
ijtc-1043	65	16	taxation	taxation	NOUN
ijtc-1043	65	17	to	to	PART
ijtc-1043	65	18	stabilize	stabilize	VERB
ijtc-1043	65	19	a	a	DET
ijtc-1043	65	20	more	more	ADV
ijtc-1043	65	21	inclusive	inclusive	ADJ
ijtc-1043	65	22	economy	economy	NOUN
ijtc-1043	65	23	(	(	PUNCT
ijtc-1043	65	24	nikolov	nikolov	PROPN
ijtc-1043	65	25	&	&	CCONJ
ijtc-1043	65	26	pasimeni	pasimeni	PROPN
ijtc-1043	65	27	,	,	PUNCT
ijtc-1043	65	28	2023	2023	NUM
ijtc-1043	65	29	;	;	PUNCT
ijtc-1043	65	30	nkalu	nkalu	PROPN
ijtc-1043	65	31	&	&	CCONJ
ijtc-1043	65	32	agu	agu	PROPN
ijtc-1043	65	33	,	,	PUNCT
ijtc-1043	65	34	2023	2023	NUM
ijtc-1043	65	35	;	;	PUNCT
ijtc-1043	65	36	tcherneva	tcherneva	VERB
ijtc-1043	65	37	,	,	PUNCT
ijtc-1043	65	38	2012	2012	NUM
ijtc-1043	65	39	)	)	PUNCT
ijtc-1043	65	40	.	.	PUNCT
ijtc-1043	66	1	from	from	ADP
ijtc-1043	66	2	a	a	DET
ijtc-1043	66	3	macroeconomic	macroeconomic	ADJ
ijtc-1043	66	4	perspective	perspective	NOUN
ijtc-1043	66	5	,	,	PUNCT
ijtc-1043	66	6	fiscal	fiscal	ADJ
ijtc-1043	66	7	policy	policy	NOUN
ijtc-1043	66	8	is	be	AUX
ijtc-1043	66	9	a	a	DET
ijtc-1043	66	10	part	part	NOUN
ijtc-1043	66	11	of	of	ADP
ijtc-1043	66	12	it	it	PRON
ijtc-1043	66	13	that	that	PRON
ijtc-1043	66	14	plays	play	VERB
ijtc-1043	66	15	a	a	DET
ijtc-1043	66	16	crucial	crucial	ADJ
ijtc-1043	66	17	scheme	scheme	NOUN
ijtc-1043	66	18	as	as	SCONJ
ijtc-1043	66	19	follows	follow	VERB
ijtc-1043	66	20	:	:	PUNCT
ijtc-1043	66	21	(	(	PUNCT
ijtc-1043	66	22	1	1	X
ijtc-1043	66	23	)	)	PUNCT
ijtc-1043	66	24	helping	help	VERB
ijtc-1043	66	25	to	to	PART
ijtc-1043	66	26	minimize	minimize	VERB
ijtc-1043	66	27	fluctuations	fluctuation	NOUN
ijtc-1043	66	28	in	in	ADP
ijtc-1043	66	29	the	the	DET
ijtc-1043	66	30	business	business	NOUN
ijtc-1043	66	31	cycle	cycle	NOUN
ijtc-1043	66	32	,	,	PUNCT
ijtc-1043	66	33	(	(	PUNCT
ijtc-1043	66	34	2	2	X
ijtc-1043	66	35	)	)	PUNCT
ijtc-1043	66	36	maintaining	maintain	VERB
ijtc-1043	66	37	sustainable	sustainable	ADJ
ijtc-1043	66	38	economic	economic	ADJ
ijtc-1043	66	39	growth	growth	NOUN
ijtc-1043	66	40	and	and	CCONJ
ijtc-1043	66	41	high	high	ADJ
ijtc-1043	66	42	employment	employment	NOUN
ijtc-1043	66	43	opportunities	opportunity	NOUN
ijtc-1043	66	44	,	,	PUNCT
ijtc-1043	66	45	and	and	CCONJ
ijtc-1043	66	46	(	(	PUNCT
ijtc-1043	66	47	3	3	X
ijtc-1043	66	48	)	)	PUNCT
ijtc-1043	66	49	releasing	release	VERB
ijtc-1043	66	50	from	from	ADP
ijtc-1043	66	51	high	high	ADJ
ijtc-1043	66	52	inflation	inflation	NOUN
ijtc-1043	66	53	or	or	CCONJ
ijtc-1043	66	54	turbulent	turbulent	NOUN
ijtc-1043	66	55	.	.	PUNCT
ijtc-1043	67	1	from	from	ADP
ijtc-1043	67	2	the	the	DET
ijtc-1043	67	3	three	three	NUM
ijtc-1043	67	4	points	point	NOUN
ijtc-1043	67	5	above	above	ADV
ijtc-1043	67	6	,	,	PUNCT
ijtc-1043	67	7	the	the	DET
ijtc-1043	67	8	direction	direction	NOUN
ijtc-1043	67	9	of	of	ADP
ijtc-1043	67	10	fiscal	fiscal	ADJ
ijtc-1043	67	11	policy	policy	NOUN
ijtc-1043	67	12	is	be	AUX
ijtc-1043	67	13	to	to	PART
ijtc-1043	67	14	strengthen	strengthen	VERB
ijtc-1043	67	15	the	the	DET
ijtc-1043	67	16	macro	macro	ADJ
ijtc-1043	67	17	economy	economy	NOUN
ijtc-1043	67	18	.	.	PUNCT
ijtc-1043	68	1	in	in	ADP
ijtc-1043	68	2	a	a	DET
ijtc-1043	68	3	detailed	detailed	ADJ
ijtc-1043	68	4	pattern	pattern	NOUN
ijtc-1043	68	5	,	,	PUNCT
ijtc-1043	68	6	fiscal	fiscal	ADJ
ijtc-1043	68	7	policy	policy	NOUN
ijtc-1043	68	8	is	be	AUX
ijtc-1043	68	9	aimed	aim	VERB
ijtc-1043	68	10	at	at	ADP
ijtc-1043	68	11	reducing	reduce	VERB
ijtc-1043	68	12	the	the	DET
ijtc-1043	68	13	budget	budget	NOUN
ijtc-1043	68	14	deficit	deficit	NOUN
ijtc-1043	68	15	by	by	ADP
ijtc-1043	68	16	regulating	regulate	VERB
ijtc-1043	68	17	or	or	CCONJ
ijtc-1043	68	18	stimulating	stimulate	VERB
ijtc-1043	68	19	the	the	DET
ijtc-1043	68	20	country	country	NOUN
ijtc-1043	68	21	's	's	PART
ijtc-1043	68	22	economy	economy	NOUN
ijtc-1043	68	23	through	through	ADP
ijtc-1043	68	24	government	government	NOUN
ijtc-1043	68	25	spending	spending	NOUN
ijtc-1043	68	26	and	and	CCONJ
ijtc-1043	68	27	revenues	revenue	NOUN
ijtc-1043	68	28	.	.	PUNCT
ijtc-1043	69	1	zeyneloğlu	zeyneloğlu	PROPN
ijtc-1043	69	2	&	&	CCONJ
ijtc-1043	69	3	koenig	koenig	PROPN
ijtc-1043	69	4	(	(	PUNCT
ijtc-1043	69	5	2016	2016	NUM
ijtc-1043	69	6	)	)	PUNCT
ijtc-1043	69	7	explain	explain	VERB
ijtc-1043	69	8	six	six	NUM
ijtc-1043	69	9	important	important	ADJ
ijtc-1043	69	10	lessons	lesson	NOUN
ijtc-1043	69	11	from	from	ADP
ijtc-1043	69	12	the	the	DET
ijtc-1043	69	13	foundations	foundation	NOUN
ijtc-1043	69	14	of	of	ADP
ijtc-1043	69	15	fiscal	fiscal	ADJ
ijtc-1043	69	16	policy	policy	NOUN
ijtc-1043	69	17	:	:	PUNCT
ijtc-1043	69	18	(	(	PUNCT
ijtc-1043	69	19	1	1	X
ijtc-1043	69	20	)	)	PUNCT
ijtc-1043	69	21	guaranteeing	guarantee	VERB
ijtc-1043	69	22	real	real	ADJ
ijtc-1043	69	23	economic	economic	ADJ
ijtc-1043	69	24	growth	growth	NOUN
ijtc-1043	69	25	that	that	PRON
ijtc-1043	69	26	matches	match	VERB
ijtc-1043	69	27	the	the	DET
ijtc-1043	69	28	potential	potential	ADJ
ijtc-1043	69	29	growth	growth	NOUN
ijtc-1043	69	30	rate	rate	NOUN
ijtc-1043	69	31	by	by	ADP
ijtc-1043	69	32	maintaining	maintain	VERB
ijtc-1043	69	33	full	full	ADJ
ijtc-1043	69	34	employment	employment	NOUN
ijtc-1043	69	35	opportunities	opportunity	NOUN
ijtc-1043	69	36	,	,	PUNCT
ijtc-1043	69	37	(	(	PUNCT
ijtc-1043	69	38	2	2	X
ijtc-1043	69	39	)	)	PUNCT
ijtc-1043	69	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	69	41	economic	economic	ADJ
ijtc-1043	69	42	growth	growth	NOUN
ijtc-1043	69	43	model	model	NOUN
ijtc-1043	69	44	with	with	ADP
ijtc-1043	69	45	regional	regional	ADJ
ijtc-1043	69	46	expenditure	expenditure	NOUN
ijtc-1043	69	47	as	as	ADP
ijtc-1043	69	48	a	a	DET
ijtc-1043	69	49	moderation	moderation	NOUN
ijtc-1043	69	50	variable	variable	NOUN
ijtc-1043	69	51	:	:	PUNCT
ijtc-1043	69	52	scale	scale	NOUN
ijtc-1043	69	53	in	in	ADP
ijtc-1043	69	54	berau	berau	PROPN
ijtc-1043	69	55	regency	regency	PROPN
ijtc-1043	69	56	roy	roy	PROPN
ijtc-1043	69	57	,	,	PUNCT
ijtc-1043	69	58	rochaida	rochaida	ADJ
ijtc-1043	69	59	,	,	PUNCT
ijtc-1043	69	60	and	and	CCONJ
ijtc-1043	69	61	suharto	suharto	ADJ
ijtc-1043	69	62	237	237	NUM
ijtc-1043	70	1	|	|	ADV
ijtc-1043	70	2	ilomata	ilomata	PROPN
ijtc-1043	70	3	international	international	ADJ
ijtc-1043	70	4	journal	journal	NOUN
ijtc-1043	70	5	of	of	ADP
ijtc-1043	70	6	tax	tax	PROPN
ijtc-1043	70	7	&	&	CCONJ
ijtc-1043	70	8	accounting	account	VERB
ijtc-1043	70	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	70	10	keeping	keep	VERB
ijtc-1043	70	11	the	the	DET
ijtc-1043	70	12	economy	economy	NOUN
ijtc-1043	70	13	away	away	ADV
ijtc-1043	70	14	from	from	ADP
ijtc-1043	70	15	recession	recession	NOUN
ijtc-1043	70	16	by	by	ADP
ijtc-1043	70	17	implementing	implement	VERB
ijtc-1043	70	18	reasonable	reasonable	ADJ
ijtc-1043	70	19	commodity	commodity	NOUN
ijtc-1043	70	20	prices	price	NOUN
ijtc-1043	70	21	,	,	PUNCT
ijtc-1043	70	22	(	(	PUNCT
ijtc-1043	70	23	3	3	X
ijtc-1043	70	24	)	)	PUNCT
ijtc-1043	70	25	prioritizing	prioritize	VERB
ijtc-1043	70	26	potential	potential	ADJ
ijtc-1043	70	27	growth	growth	NOUN
ijtc-1043	70	28	rates	rate	NOUN
ijtc-1043	70	29	without	without	ADP
ijtc-1043	70	30	disrupting	disrupt	VERB
ijtc-1043	70	31	the	the	DET
ijtc-1043	70	32	achievement	achievement	NOUN
ijtc-1043	70	33	of	of	ADP
ijtc-1043	70	34	other	other	ADJ
ijtc-1043	70	35	population	population	NOUN
ijtc-1043	70	36	goals	goal	NOUN
ijtc-1043	70	37	,	,	PUNCT
ijtc-1043	70	38	(	(	PUNCT
ijtc-1043	70	39	4	4	X
ijtc-1043	70	40	)	)	PUNCT
ijtc-1043	70	41	encouraging	encourage	VERB
ijtc-1043	70	42	national	national	ADJ
ijtc-1043	70	43	production	production	NOUN
ijtc-1043	70	44	(	(	PUNCT
ijtc-1043	70	45	gdp	gdp	NOUN
ijtc-1043	70	46	)	)	PUNCT
ijtc-1043	70	47	through	through	ADP
ijtc-1043	70	48	a	a	DET
ijtc-1043	70	49	conducive	conducive	ADJ
ijtc-1043	70	50	economic	economic	ADJ
ijtc-1043	70	51	climate	climate	NOUN
ijtc-1043	70	52	,	,	PUNCT
ijtc-1043	70	53	(	(	PUNCT
ijtc-1043	70	54	5	5	X
ijtc-1043	70	55	)	)	PUNCT
ijtc-1043	70	56	expanding	expand	VERB
ijtc-1043	70	57	employment	employment	NOUN
ijtc-1043	70	58	opportunities	opportunity	NOUN
ijtc-1043	70	59	to	to	PART
ijtc-1043	70	60	reduce	reduce	VERB
ijtc-1043	70	61	unemployment	unemployment	NOUN
ijtc-1043	70	62	by	by	ADP
ijtc-1043	70	63	opening	open	VERB
ijtc-1043	70	64	employment	employment	NOUN
ijtc-1043	70	65	opportunities	opportunity	NOUN
ijtc-1043	70	66	across	across	ADP
ijtc-1043	70	67	business	business	NOUN
ijtc-1043	70	68	fields	field	NOUN
ijtc-1043	70	69	,	,	PUNCT
ijtc-1043	70	70	and	and	CCONJ
ijtc-1043	70	71	(	(	PUNCT
ijtc-1043	70	72	6	6	X
ijtc-1043	70	73	)	)	PUNCT
ijtc-1043	70	74	overcoming	overcome	VERB
ijtc-1043	70	75	hyper	hyper	NOUN
ijtc-1043	70	76	-	-	NOUN
ijtc-1043	70	77	inflation	inflation	NOUN
ijtc-1043	70	78	.	.	PUNCT
ijtc-1043	71	1	here	here	ADV
ijtc-1043	71	2	,	,	PUNCT
ijtc-1043	71	3	apbd	apbd	NOUN
ijtc-1043	71	4	is	be	AUX
ijtc-1043	71	5	a	a	DET
ijtc-1043	71	6	form	form	NOUN
ijtc-1043	71	7	of	of	ADP
ijtc-1043	71	8	decentralization	decentralization	NOUN
ijtc-1043	71	9	that	that	PRON
ijtc-1043	71	10	is	be	AUX
ijtc-1043	71	11	implemented	implement	VERB
ijtc-1043	71	12	in	in	ADP
ijtc-1043	71	13	fiscal	fiscal	ADJ
ijtc-1043	71	14	policy	policy	NOUN
ijtc-1043	71	15	to	to	PART
ijtc-1043	71	16	demonstrate	demonstrate	VERB
ijtc-1043	71	17	the	the	DET
ijtc-1043	71	18	capability	capability	NOUN
ijtc-1043	71	19	of	of	ADP
ijtc-1043	71	20	government	government	NOUN
ijtc-1043	71	21	authority	authority	NOUN
ijtc-1043	71	22	.	.	PUNCT
ijtc-1043	72	1	surjaningsih	surjaningsih	PROPN
ijtc-1043	72	2	et	et	PROPN
ijtc-1043	72	3	al	al	PROPN
ijtc-1043	72	4	.	.	PROPN
ijtc-1043	73	1	(	(	PUNCT
ijtc-1043	73	2	2012	2012	NUM
ijtc-1043	73	3	)	)	PUNCT
ijtc-1043	73	4	presents	present	VERB
ijtc-1043	73	5	that	that	SCONJ
ijtc-1043	73	6	there	there	PRON
ijtc-1043	73	7	are	be	VERB
ijtc-1043	73	8	two	two	NUM
ijtc-1043	73	9	fiscal	fiscal	ADJ
ijtc-1043	73	10	pillars	pillar	NOUN
ijtc-1043	73	11	in	in	ADP
ijtc-1043	73	12	the	the	DET
ijtc-1043	73	13	federal	federal	ADJ
ijtc-1043	73	14	government	government	NOUN
ijtc-1043	73	15	system	system	NOUN
ijtc-1043	73	16	,	,	PUNCT
ijtc-1043	73	17	namely	namely	ADV
ijtc-1043	73	18	taxes	taxis	NOUN
ijtc-1043	73	19	and	and	CCONJ
ijtc-1043	73	20	intergovernmental	intergovernmental	ADJ
ijtc-1043	73	21	grants	grant	NOUN
ijtc-1043	73	22	(	(	PUNCT
ijtc-1043	73	23	such	such	ADJ
ijtc-1043	73	24	as	as	ADP
ijtc-1043	73	25	revenue	revenue	NOUN
ijtc-1043	73	26	sharing	sharing	NOUN
ijtc-1043	73	27	)	)	PUNCT
ijtc-1043	73	28	.	.	PUNCT
ijtc-1043	74	1	regional	regional	ADJ
ijtc-1043	74	2	government	government	NOUN
ijtc-1043	74	3	as	as	SCONJ
ijtc-1043	74	4	stipulated	stipulate	VERB
ijtc-1043	74	5	in	in	ADP
ijtc-1043	74	6	law	law	NOUN
ijtc-1043	74	7	of	of	ADP
ijtc-1043	74	8	the	the	DET
ijtc-1043	74	9	republic	republic	NOUN
ijtc-1043	74	10	of	of	ADP
ijtc-1043	74	11	indonesia	indonesia	PROPN
ijtc-1043	74	12	no	no	PROPN
ijtc-1043	74	13	.	.	PUNCT
ijtc-1043	75	1	:	:	PUNCT
ijtc-1043	76	1	32	32	NUM
ijtc-1043	76	2	of	of	ADP
ijtc-1043	76	3	2004	2004	NUM
ijtc-1043	76	4	states	state	VERB
ijtc-1043	76	5	that	that	SCONJ
ijtc-1043	76	6	for	for	ADP
ijtc-1043	76	7	the	the	DET
ijtc-1043	76	8	implementation	implementation	NOUN
ijtc-1043	76	9	of	of	ADP
ijtc-1043	76	10	regional	regional	ADJ
ijtc-1043	76	11	government	government	NOUN
ijtc-1043	76	12	authority	authority	NOUN
ijtc-1043	76	13	,	,	PUNCT
ijtc-1043	76	14	the	the	DET
ijtc-1043	76	15	central	central	ADJ
ijtc-1043	76	16	government	government	NOUN
ijtc-1043	76	17	transfers	transfer	NOUN
ijtc-1043	76	18	balancing	balance	VERB
ijtc-1043	76	19	funds	fund	NOUN
ijtc-1043	76	20	consisting	consist	VERB
ijtc-1043	76	21	of	of	ADP
ijtc-1043	76	22	:	:	PUNCT
ijtc-1043	76	23	(	(	PUNCT
ijtc-1043	76	24	1	1	X
ijtc-1043	76	25	)	)	PUNCT
ijtc-1043	76	26	general	general	ADJ
ijtc-1043	76	27	allocation	allocation	NOUN
ijtc-1043	76	28	funds	fund	NOUN
ijtc-1043	76	29	/	/	SYM
ijtc-1043	76	30	dau	dau	NOUN
ijtc-1043	76	31	,	,	PUNCT
ijtc-1043	76	32	(	(	PUNCT
ijtc-1043	76	33	2	2	X
ijtc-1043	76	34	)	)	PUNCT
ijtc-1043	76	35	special	special	ADJ
ijtc-1043	76	36	allocation	allocation	NOUN
ijtc-1043	76	37	funds/	funds/	NUM
ijtc-1043	76	38	dak	dak	PROPN
ijtc-1043	76	39	,	,	PUNCT
ijtc-1043	76	40	(	(	PUNCT
ijtc-1043	76	41	3	3	NUM
ijtc-1043	76	42	)	)	PUNCT
ijtc-1043	76	43	and	and	CCONJ
ijtc-1043	76	44	profit	profit	NOUN
ijtc-1043	76	45	sharing	sharing	NOUN
ijtc-1043	76	46	funds	fund	NOUN
ijtc-1043	76	47	/	/	SYM
ijtc-1043	76	48	dbh	dbh	PROPN
ijtc-1043	76	49	from	from	ADP
ijtc-1043	76	50	both	both	DET
ijtc-1043	76	51	taxes	taxis	NOUN
ijtc-1043	76	52	and	and	CCONJ
ijtc-1043	76	53	natural	natural	ADJ
ijtc-1043	76	54	resources	resource	NOUN
ijtc-1043	76	55	.	.	PUNCT
ijtc-1043	77	1	apart	apart	ADV
ijtc-1043	77	2	from	from	ADP
ijtc-1043	77	3	assistance	assistance	NOUN
ijtc-1043	77	4	from	from	ADP
ijtc-1043	77	5	the	the	DET
ijtc-1043	77	6	central	central	ADJ
ijtc-1043	77	7	government	government	NOUN
ijtc-1043	77	8	,	,	PUNCT
ijtc-1043	77	9	regional	regional	ADJ
ijtc-1043	77	10	governments	government	NOUN
ijtc-1043	77	11	also	also	ADV
ijtc-1043	77	12	have	have	VERB
ijtc-1043	77	13	their	their	PRON
ijtc-1043	77	14	own	own	ADJ
ijtc-1043	77	15	main	main	ADJ
ijtc-1043	77	16	sources	source	NOUN
ijtc-1043	77	17	of	of	ADP
ijtc-1043	77	18	funding	funding	NOUN
ijtc-1043	77	19	,	,	PUNCT
ijtc-1043	77	20	such	such	ADJ
ijtc-1043	77	21	as	as	ADP
ijtc-1043	77	22	local	local	ADJ
ijtc-1043	77	23	original	original	ADJ
ijtc-1043	77	24	income	income	NOUN
ijtc-1043	77	25	/	/	SYM
ijtc-1043	77	26	pad	pad	NOUN
ijtc-1043	77	27	which	which	PRON
ijtc-1043	77	28	includes	include	VERB
ijtc-1043	77	29	:	:	PUNCT
ijtc-1043	77	30	(	(	PUNCT
ijtc-1043	77	31	1	1	X
ijtc-1043	77	32	)	)	PUNCT
ijtc-1043	77	33	regional	regional	ADJ
ijtc-1043	77	34	taxes	taxis	NOUN
ijtc-1043	77	35	,	,	PUNCT
ijtc-1043	77	36	(	(	PUNCT
ijtc-1043	77	37	2	2	X
ijtc-1043	77	38	)	)	PUNCT
ijtc-1043	77	39	regional	regional	ADJ
ijtc-1043	77	40	levies	levy	NOUN
ijtc-1043	77	41	,	,	PUNCT
ijtc-1043	77	42	(	(	PUNCT
ijtc-1043	77	43	3	3	X
ijtc-1043	77	44	)	)	PUNCT
ijtc-1043	77	45	management	management	NOUN
ijtc-1043	77	46	of	of	ADP
ijtc-1043	77	47	separated	separate	VERB
ijtc-1043	77	48	regional	regional	ADJ
ijtc-1043	77	49	assets	asset	NOUN
ijtc-1043	77	50	,	,	PUNCT
ijtc-1043	77	51	and	and	CCONJ
ijtc-1043	77	52	(	(	PUNCT
ijtc-1043	77	53	4	4	X
ijtc-1043	77	54	)	)	PUNCT
ijtc-1043	77	55	other	other	ADJ
ijtc-1043	77	56	-	-	PUNCT
ijtc-1043	77	57	other	other	ADJ
ijtc-1043	77	58	legitimate	legitimate	ADJ
ijtc-1043	77	59	regional	regional	ADJ
ijtc-1043	77	60	original	original	ADJ
ijtc-1043	77	61	income	income	NOUN
ijtc-1043	77	62	.	.	PUNCT
ijtc-1043	78	1	this	this	DET
ijtc-1043	78	2	transfer	transfer	NOUN
ijtc-1043	78	3	fund	fund	NOUN
ijtc-1043	78	4	from	from	ADP
ijtc-1043	78	5	the	the	DET
ijtc-1043	78	6	central	central	ADJ
ijtc-1043	78	7	government	government	NOUN
ijtc-1043	78	8	is	be	AUX
ijtc-1043	78	9	a	a	DET
ijtc-1043	78	10	means	means	NOUN
ijtc-1043	78	11	of	of	ADP
ijtc-1043	78	12	reducing	reduce	VERB
ijtc-1043	78	13	financial	financial	ADJ
ijtc-1043	78	14	inequality	inequality	NOUN
ijtc-1043	78	15	between	between	ADP
ijtc-1043	78	16	regions	region	NOUN
ijtc-1043	78	17	,	,	PUNCT
ijtc-1043	78	18	both	both	CCONJ
ijtc-1043	78	19	at	at	ADP
ijtc-1043	78	20	the	the	DET
ijtc-1043	78	21	regency	regency	PROPN
ijtc-1043	78	22	and	and	CCONJ
ijtc-1043	78	23	city	city	NOUN
ijtc-1043	78	24	or	or	CCONJ
ijtc-1043	78	25	provincial	provincial	ADJ
ijtc-1043	78	26	levels	level	NOUN
ijtc-1043	78	27	(	(	PUNCT
ijtc-1043	78	28	wijaya	wijaya	NOUN
ijtc-1043	78	29	et	et	PROPN
ijtc-1043	78	30	al	al	PROPN
ijtc-1043	78	31	.	.	PROPN
ijtc-1043	78	32	,	,	PUNCT
ijtc-1043	78	33	2019	2019	NUM
ijtc-1043	78	34	)	)	PUNCT
ijtc-1043	78	35	.	.	PUNCT
ijtc-1043	79	1	the	the	DET
ijtc-1043	79	2	main	main	ADJ
ijtc-1043	79	3	aim	aim	NOUN
ijtc-1043	79	4	is	be	AUX
ijtc-1043	79	5	to	to	PART
ijtc-1043	79	6	stimulate	stimulate	VERB
ijtc-1043	79	7	the	the	DET
ijtc-1043	79	8	regional	regional	ADJ
ijtc-1043	79	9	economy	economy	NOUN
ijtc-1043	79	10	(	(	PUNCT
ijtc-1043	79	11	roy	roy	PROPN
ijtc-1043	79	12	et	et	PROPN
ijtc-1043	79	13	al	al	PROPN
ijtc-1043	79	14	.	.	PROPN
ijtc-1043	79	15	,	,	PUNCT
ijtc-1043	79	16	2020	2020	NUM
ijtc-1043	79	17	)	)	PUNCT
ijtc-1043	79	18	.	.	PUNCT
ijtc-1043	80	1	funds	fund	NOUN
ijtc-1043	80	2	received	receive	VERB
ijtc-1043	80	3	by	by	ADP
ijtc-1043	80	4	regions	region	NOUN
ijtc-1043	80	5	,	,	PUNCT
ijtc-1043	80	6	whether	whether	SCONJ
ijtc-1043	80	7	self	self	NOUN
ijtc-1043	80	8	-	-	PUNCT
ijtc-1043	80	9	generated	generate	VERB
ijtc-1043	80	10	such	such	ADJ
ijtc-1043	80	11	as	as	ADP
ijtc-1043	80	12	regional	regional	ADJ
ijtc-1043	80	13	taxes	taxis	NOUN
ijtc-1043	80	14	and	and	CCONJ
ijtc-1043	80	15	regional	regional	ADJ
ijtc-1043	80	16	levies	levy	NOUN
ijtc-1043	80	17	or	or	CCONJ
ijtc-1043	80	18	originating	originate	VERB
ijtc-1043	80	19	via	via	ADP
ijtc-1043	80	20	central	central	ADJ
ijtc-1043	80	21	government	government	NOUN
ijtc-1043	80	22	transfers	transfer	NOUN
ijtc-1043	80	23	,	,	PUNCT
ijtc-1043	80	24	will	will	AUX
ijtc-1043	80	25	be	be	AUX
ijtc-1043	80	26	a	a	DET
ijtc-1043	80	27	source	source	NOUN
ijtc-1043	80	28	of	of	ADP
ijtc-1043	80	29	further	further	ADJ
ijtc-1043	80	30	financing	financing	NOUN
ijtc-1043	80	31	and	and	CCONJ
ijtc-1043	80	32	implementation	implementation	NOUN
ijtc-1043	80	33	of	of	ADP
ijtc-1043	80	34	regional	regional	ADJ
ijtc-1043	80	35	economic	economic	ADJ
ijtc-1043	80	36	development	development	NOUN
ijtc-1043	80	37	activities	activity	NOUN
ijtc-1043	80	38	.	.	PUNCT
ijtc-1043	81	1	activities	activity	NOUN
ijtc-1043	81	2	that	that	PRON
ijtc-1043	81	3	are	be	AUX
ijtc-1043	81	4	actualized	actualize	VERB
ijtc-1043	81	5	routinely	routinely	ADV
ijtc-1043	81	6	or	or	CCONJ
ijtc-1043	81	7	non	non	ADJ
ijtc-1043	81	8	-	-	ADJ
ijtc-1043	81	9	routinely	routinely	ADV
ijtc-1043	81	10	are	be	AUX
ijtc-1043	81	11	useful	useful	ADJ
ijtc-1043	81	12	for	for	ADP
ijtc-1043	81	13	creating	create	VERB
ijtc-1043	81	14	and	and	CCONJ
ijtc-1043	81	15	stimulating	stimulate	VERB
ijtc-1043	81	16	the	the	DET
ijtc-1043	81	17	welfare	welfare	NOUN
ijtc-1043	81	18	of	of	ADP
ijtc-1043	81	19	the	the	DET
ijtc-1043	81	20	population	population	NOUN
ijtc-1043	81	21	.	.	PUNCT
ijtc-1043	82	1	one	one	NUM
ijtc-1043	82	2	of	of	ADP
ijtc-1043	82	3	the	the	DET
ijtc-1043	82	4	parameters	parameter	NOUN
ijtc-1043	82	5	for	for	ADP
ijtc-1043	82	6	determining	determine	VERB
ijtc-1043	82	7	economic	economic	ADJ
ijtc-1043	82	8	development	development	NOUN
ijtc-1043	82	9	is	be	AUX
ijtc-1043	82	10	the	the	DET
ijtc-1043	82	11	economic	economic	ADJ
ijtc-1043	82	12	growth	growth	NOUN
ijtc-1043	82	13	trend	trend	NOUN
ijtc-1043	82	14	.	.	PUNCT
ijtc-1043	83	1	azizah	azizah	PROPN
ijtc-1043	83	2	et	et	PROPN
ijtc-1043	83	3	al	al	PROPN
ijtc-1043	83	4	.	.	PROPN
ijtc-1043	83	5	(	(	PUNCT
ijtc-1043	83	6	2022	2022	NUM
ijtc-1043	83	7	)	)	PUNCT
ijtc-1043	83	8	,	,	PUNCT
ijtc-1043	83	9	sima	sima	PROPN
ijtc-1043	83	10	et	et	PROPN
ijtc-1043	83	11	al	al	PROPN
ijtc-1043	83	12	.	.	PROPN
ijtc-1043	83	13	(	(	PUNCT
ijtc-1043	83	14	2023	2023	NUM
ijtc-1043	83	15	)	)	PUNCT
ijtc-1043	83	16	,	,	PUNCT
ijtc-1043	83	17	and	and	CCONJ
ijtc-1043	83	18	yushkov	yushkov	NOUN
ijtc-1043	83	19	(	(	PUNCT
ijtc-1043	83	20	2015	2015	NUM
ijtc-1043	83	21	)	)	PUNCT
ijtc-1043	83	22	emphasize	emphasize	VERB
ijtc-1043	83	23	that	that	SCONJ
ijtc-1043	83	24	economic	economic	ADJ
ijtc-1043	83	25	growth	growth	NOUN
ijtc-1043	83	26	can	can	AUX
ijtc-1043	83	27	be	be	AUX
ijtc-1043	83	28	realized	realize	VERB
ijtc-1043	83	29	through	through	ADP
ijtc-1043	83	30	fiscal	fiscal	ADJ
ijtc-1043	83	31	decentralization	decentralization	NOUN
ijtc-1043	83	32	.	.	PUNCT
ijtc-1043	84	1	with	with	ADP
ijtc-1043	84	2	the	the	DET
ijtc-1043	84	3	encouragement	encouragement	NOUN
ijtc-1043	84	4	of	of	ADP
ijtc-1043	84	5	fiscal	fiscal	ADJ
ijtc-1043	84	6	decentralization	decentralization	NOUN
ijtc-1043	84	7	,	,	PUNCT
ijtc-1043	84	8	regional	regional	ADJ
ijtc-1043	84	9	economic	economic	ADJ
ijtc-1043	84	10	growth	growth	NOUN
ijtc-1043	84	11	can	can	AUX
ijtc-1043	84	12	continue	continue	VERB
ijtc-1043	84	13	.	.	PUNCT
ijtc-1043	85	1	economic	economic	ADJ
ijtc-1043	85	2	growth	growth	NOUN
ijtc-1043	85	3	in	in	ADP
ijtc-1043	85	4	an	an	DET
ijtc-1043	85	5	area	area	NOUN
ijtc-1043	85	6	is	be	AUX
ijtc-1043	85	7	generally	generally	ADV
ijtc-1043	85	8	measured	measure	VERB
ijtc-1043	85	9	by	by	ADP
ijtc-1043	85	10	referring	refer	VERB
ijtc-1043	85	11	to	to	ADP
ijtc-1043	85	12	the	the	DET
ijtc-1043	85	13	volume	volume	NOUN
ijtc-1043	85	14	of	of	ADP
ijtc-1043	85	15	production	production	NOUN
ijtc-1043	85	16	of	of	ADP
ijtc-1043	85	17	goods	good	NOUN
ijtc-1043	85	18	and	and	CCONJ
ijtc-1043	85	19	services	service	NOUN
ijtc-1043	85	20	or	or	CCONJ
ijtc-1043	85	21	what	what	PRON
ijtc-1043	85	22	is	be	AUX
ijtc-1043	85	23	known	know	VERB
ijtc-1043	85	24	as	as	ADP
ijtc-1043	85	25	"	"	PUNCT
ijtc-1043	85	26	grdp	grdp	NOUN
ijtc-1043	85	27	"	"	PUNCT
ijtc-1043	85	28	.	.	PUNCT
ijtc-1043	86	1	as	as	ADP
ijtc-1043	86	2	a	a	DET
ijtc-1043	86	3	preference	preference	NOUN
ijtc-1043	86	4	to	to	PART
ijtc-1043	86	5	see	see	VERB
ijtc-1043	86	6	whether	whether	SCONJ
ijtc-1043	86	7	economic	economic	ADJ
ijtc-1043	86	8	development	development	NOUN
ijtc-1043	86	9	is	be	AUX
ijtc-1043	86	10	successful	successful	ADJ
ijtc-1043	86	11	or	or	CCONJ
ijtc-1043	86	12	not	not	PART
ijtc-1043	86	13	,	,	PUNCT
ijtc-1043	86	14	the	the	DET
ijtc-1043	86	15	majority	majority	NOUN
ijtc-1043	86	16	of	of	ADP
ijtc-1043	86	17	grdp	grdp	PROPN
ijtc-1043	86	18	in	in	ADP
ijtc-1043	86	19	various	various	ADJ
ijtc-1043	86	20	regions	region	NOUN
ijtc-1043	86	21	of	of	ADP
ijtc-1043	86	22	indonesia	indonesia	PROPN
ijtc-1043	86	23	has	have	AUX
ijtc-1043	86	24	not	not	PART
ijtc-1043	86	25	been	be	AUX
ijtc-1043	86	26	maximized	maximize	VERB
ijtc-1043	86	27	.	.	PUNCT
ijtc-1043	87	1	berau	berau	PROPN
ijtc-1043	87	2	is	be	AUX
ijtc-1043	87	3	one	one	NUM
ijtc-1043	87	4	of	of	ADP
ijtc-1043	87	5	the	the	DET
ijtc-1043	87	6	districts	district	NOUN
ijtc-1043	87	7	that	that	PRON
ijtc-1043	87	8	has	have	VERB
ijtc-1043	87	9	great	great	ADJ
ijtc-1043	87	10	potential	potential	NOUN
ijtc-1043	87	11	in	in	ADP
ijtc-1043	87	12	carrying	carry	VERB
ijtc-1043	87	13	out	out	ADP
ijtc-1043	87	14	economic	economic	ADJ
ijtc-1043	87	15	development	development	NOUN
ijtc-1043	87	16	because	because	SCONJ
ijtc-1043	87	17	it	it	PRON
ijtc-1043	87	18	is	be	AUX
ijtc-1043	87	19	supported	support	VERB
ijtc-1043	87	20	by	by	ADP
ijtc-1043	87	21	natural	natural	ADJ
ijtc-1043	87	22	wealth	wealth	NOUN
ijtc-1043	87	23	and	and	CCONJ
ijtc-1043	87	24	infrastructure	infrastructure	NOUN
ijtc-1043	87	25	.	.	PUNCT
ijtc-1043	88	1	regional	regional	ADJ
ijtc-1043	88	2	taxes	taxis	NOUN
ijtc-1043	88	3	in	in	ADP
ijtc-1043	88	4	berau	berau	PROPN
ijtc-1043	88	5	regency	regency	PROPN
ijtc-1043	88	6	are	be	AUX
ijtc-1043	88	7	the	the	DET
ijtc-1043	88	8	largest	large	ADJ
ijtc-1043	88	9	component	component	NOUN
ijtc-1043	88	10	in	in	ADP
ijtc-1043	88	11	forming	form	VERB
ijtc-1043	88	12	pad	pad	NOUN
ijtc-1043	88	13	,	,	PUNCT
ijtc-1043	88	14	where	where	SCONJ
ijtc-1043	88	15	revenue	revenue	NOUN
ijtc-1043	88	16	is	be	AUX
ijtc-1043	88	17	relatively	relatively	ADV
ijtc-1043	88	18	positive	positive	ADJ
ijtc-1043	88	19	from	from	ADP
ijtc-1043	88	20	time	time	NOUN
ijtc-1043	88	21	to	to	ADP
ijtc-1043	88	22	time	time	NOUN
ijtc-1043	88	23	.	.	PUNCT
ijtc-1043	89	1	in	in	ADP
ijtc-1043	89	2	principle	principle	NOUN
ijtc-1043	89	3	,	,	PUNCT
ijtc-1043	89	4	this	this	PRON
ijtc-1043	89	5	is	be	AUX
ijtc-1043	89	6	a	a	DET
ijtc-1043	89	7	regional	regional	ADJ
ijtc-1043	89	8	government	government	NOUN
ijtc-1043	89	9	strategy	strategy	NOUN
ijtc-1043	89	10	to	to	PART
ijtc-1043	89	11	encourage	encourage	VERB
ijtc-1043	89	12	regional	regional	ADJ
ijtc-1043	89	13	taxes	taxis	NOUN
ijtc-1043	89	14	.	.	PUNCT
ijtc-1043	90	1	with	with	ADP
ijtc-1043	90	2	the	the	DET
ijtc-1043	90	3	enthusiasm	enthusiasm	NOUN
ijtc-1043	90	4	of	of	ADP
ijtc-1043	90	5	the	the	DET
ijtc-1043	90	6	residents	resident	NOUN
ijtc-1043	90	7	of	of	ADP
ijtc-1043	90	8	berau	berau	PROPN
ijtc-1043	90	9	regency	regency	PROPN
ijtc-1043	90	10	who	who	PRON
ijtc-1043	90	11	obediently	obediently	ADV
ijtc-1043	90	12	pay	pay	VERB
ijtc-1043	90	13	taxes	taxis	NOUN
ijtc-1043	90	14	,	,	PUNCT
ijtc-1043	90	15	the	the	DET
ijtc-1043	90	16	final	final	ADJ
ijtc-1043	90	17	contribution	contribution	NOUN
ijtc-1043	90	18	is	be	AUX
ijtc-1043	90	19	pad	pad	NOUN
ijtc-1043	90	20	.	.	PUNCT
ijtc-1043	91	1	this	this	PRON
ijtc-1043	91	2	also	also	ADV
ijtc-1043	91	3	creates	create	VERB
ijtc-1043	91	4	urgency	urgency	NOUN
ijtc-1043	91	5	in	in	ADP
ijtc-1043	91	6	choosing	choose	VERB
ijtc-1043	91	7	regional	regional	ADJ
ijtc-1043	91	8	taxes	taxis	NOUN
ijtc-1043	91	9	as	as	ADP
ijtc-1043	91	10	a	a	DET
ijtc-1043	91	11	dimension	dimension	NOUN
ijtc-1043	91	12	that	that	PRON
ijtc-1043	91	13	has	have	VERB
ijtc-1043	91	14	implications	implication	NOUN
ijtc-1043	91	15	for	for	ADP
ijtc-1043	91	16	economic	economic	ADJ
ijtc-1043	91	17	growth	growth	NOUN
ijtc-1043	91	18	moderated	moderate	VERB
ijtc-1043	91	19	by	by	ADP
ijtc-1043	91	20	regional	regional	ADJ
ijtc-1043	91	21	spending	spending	NOUN
ijtc-1043	91	22	.	.	PUNCT
ijtc-1043	92	1	take	take	VERB
ijtc-1043	92	2	for	for	ADP
ijtc-1043	92	3	example	example	NOUN
ijtc-1043	92	4	past	past	ADP
ijtc-1043	92	5	papers	paper	NOUN
ijtc-1043	92	6	that	that	PRON
ijtc-1043	92	7	similarly	similarly	ADV
ijtc-1043	92	8	highlight	highlight	VERB
ijtc-1043	92	9	causality	causality	NOUN
ijtc-1043	92	10	between	between	ADP
ijtc-1043	92	11	the	the	DET
ijtc-1043	92	12	proposed	propose	VERB
ijtc-1043	92	13	variables	variable	NOUN
ijtc-1043	92	14	,	,	PUNCT
ijtc-1043	92	15	where	where	SCONJ
ijtc-1043	92	16	there	there	PRON
ijtc-1043	92	17	is	be	VERB
ijtc-1043	92	18	a	a	DET
ijtc-1043	92	19	systematic	systematic	ADJ
ijtc-1043	92	20	linkage	linkage	NOUN
ijtc-1043	92	21	of	of	ADP
ijtc-1043	92	22	local	local	ADJ
ijtc-1043	92	23	taxes	taxis	NOUN
ijtc-1043	92	24	in	in	ADP
ijtc-1043	92	25	increasing	increase	VERB
ijtc-1043	92	26	economic	economic	ADJ
ijtc-1043	92	27	growth	growth	NOUN
ijtc-1043	92	28	through	through	ADP
ijtc-1043	92	29	the	the	DET
ijtc-1043	92	30	role	role	NOUN
ijtc-1043	92	31	of	of	ADP
ijtc-1043	92	32	government	government	NOUN
ijtc-1043	92	33	spending	spending	NOUN
ijtc-1043	92	34	(	(	PUNCT
ijtc-1043	92	35	amri	amri	PROPN
ijtc-1043	92	36	et	et	PROPN
ijtc-1043	92	37	al	al	PROPN
ijtc-1043	92	38	.	.	PROPN
ijtc-1043	92	39	,	,	PUNCT
ijtc-1043	92	40	2023	2023	NUM
ijtc-1043	92	41	;	;	PUNCT
ijtc-1043	92	42	lubis	lubis	PROPN
ijtc-1043	92	43	,	,	PUNCT
ijtc-1043	92	44	2023	2023	NUM
ijtc-1043	92	45	;	;	PUNCT
ijtc-1043	92	46	nguyen	nguyen	NOUN
ijtc-1043	92	47	et	et	PROPN
ijtc-1043	92	48	al	al	PROPN
ijtc-1043	92	49	.	.	PROPN
ijtc-1043	92	50	,	,	PUNCT
ijtc-1043	92	51	2022	2022	NUM
ijtc-1043	92	52	;	;	PUNCT
ijtc-1043	92	53	nguyen	nguyen	NOUN
ijtc-1043	92	54	&	&	CCONJ
ijtc-1043	92	55	darsono	darsono	PROPN
ijtc-1043	92	56	,	,	PUNCT
ijtc-1043	92	57	2022	2022	NUM
ijtc-1043	92	58	)	)	PUNCT
ijtc-1043	92	59	.	.	PUNCT
ijtc-1043	93	1	but	but	CCONJ
ijtc-1043	93	2	,	,	PUNCT
ijtc-1043	93	3	balancing	balance	VERB
ijtc-1043	93	4	funds	fund	NOUN
ijtc-1043	93	5	and	and	CCONJ
ijtc-1043	93	6	regional	regional	ADJ
ijtc-1043	93	7	expenditures	expenditure	NOUN
ijtc-1043	93	8	in	in	ADP
ijtc-1043	93	9	berau	berau	PROPN
ijtc-1043	93	10	regency	regency	PROPN
ijtc-1043	93	11	have	have	AUX
ijtc-1043	93	12	also	also	ADV
ijtc-1043	93	13	continued	continue	VERB
ijtc-1043	93	14	to	to	PART
ijtc-1043	93	15	show	show	VERB
ijtc-1043	93	16	positive	positive	ADJ
ijtc-1043	93	17	signals	signal	NOUN
ijtc-1043	93	18	in	in	ADP
ijtc-1043	93	19	recent	recent	ADJ
ijtc-1043	93	20	years	year	NOUN
ijtc-1043	93	21	,	,	PUNCT
ijtc-1043	93	22	especially	especially	ADV
ijtc-1043	93	23	for	for	ADP
ijtc-1043	93	24	balancing	balance	VERB
ijtc-1043	93	25	funds	fund	NOUN
ijtc-1043	93	26	sourced	source	VERB
ijtc-1043	93	27	from	from	ADP
ijtc-1043	93	28	dau	dau	NOUN
ijtc-1043	93	29	and	and	CCONJ
ijtc-1043	93	30	dbh	dbh	PROPN
ijtc-1043	93	31	.	.	PUNCT
ijtc-1043	94	1	yet	yet	ADV
ijtc-1043	94	2	,	,	PUNCT
ijtc-1043	94	3	this	this	PRON
ijtc-1043	94	4	actually	actually	ADV
ijtc-1043	94	5	contradicts	contradict	VERB
ijtc-1043	94	6	the	the	DET
ijtc-1043	94	7	fact	fact	NOUN
ijtc-1043	94	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	94	9	economic	economic	ADJ
ijtc-1043	94	10	growth	growth	NOUN
ijtc-1043	94	11	model	model	NOUN
ijtc-1043	94	12	with	with	ADP
ijtc-1043	94	13	regional	regional	ADJ
ijtc-1043	94	14	expenditure	expenditure	NOUN
ijtc-1043	94	15	as	as	ADP
ijtc-1043	94	16	a	a	DET
ijtc-1043	94	17	moderation	moderation	NOUN
ijtc-1043	94	18	variable	variable	NOUN
ijtc-1043	94	19	:	:	PUNCT
ijtc-1043	94	20	scale	scale	NOUN
ijtc-1043	94	21	in	in	ADP
ijtc-1043	94	22	berau	berau	PROPN
ijtc-1043	94	23	regency	regency	PROPN
ijtc-1043	94	24	roy	roy	PROPN
ijtc-1043	94	25	,	,	PUNCT
ijtc-1043	94	26	rochaida	rochaida	ADJ
ijtc-1043	94	27	,	,	PUNCT
ijtc-1043	94	28	and	and	CCONJ
ijtc-1043	94	29	suharto	suharto	ADJ
ijtc-1043	94	30	238	238	NUM
ijtc-1043	94	31	|	|	ADV
ijtc-1043	94	32	ilomata	ilomata	ADJ
ijtc-1043	94	33	international	international	ADJ
ijtc-1043	94	34	journal	journal	NOUN
ijtc-1043	94	35	of	of	ADP
ijtc-1043	94	36	tax	tax	PROPN
ijtc-1043	94	37	&	&	CCONJ
ijtc-1043	94	38	accounting	accounting	NOUN
ijtc-1043	94	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	94	40	that	that	SCONJ
ijtc-1043	94	41	economic	economic	ADJ
ijtc-1043	94	42	growth	growth	NOUN
ijtc-1043	94	43	fluctuates	fluctuate	VERB
ijtc-1043	94	44	every	every	DET
ijtc-1043	94	45	year	year	NOUN
ijtc-1043	94	46	.	.	PUNCT
ijtc-1043	95	1	surprisingly	surprisingly	ADV
ijtc-1043	95	2	,	,	PUNCT
ijtc-1043	95	3	in	in	ADP
ijtc-1043	95	4	2022	2022	NUM
ijtc-1043	95	5	,	,	PUNCT
ijtc-1043	95	6	berau	berau	PROPN
ijtc-1043	95	7	regency	regency	PROPN
ijtc-1043	95	8	's	's	PART
ijtc-1043	95	9	grdp	grdp	PROPN
ijtc-1043	95	10	growth	growth	NOUN
ijtc-1043	95	11	will	will	AUX
ijtc-1043	95	12	be	be	AUX
ijtc-1043	95	13	3.95	3.95	NUM
ijtc-1043	95	14	percent	percent	NOUN
ijtc-1043	95	15	or	or	CCONJ
ijtc-1043	95	16	down	down	ADV
ijtc-1043	95	17	1.41	1.41	NUM
ijtc-1043	95	18	points	point	NOUN
ijtc-1043	95	19	from	from	ADP
ijtc-1043	95	20	the	the	DET
ijtc-1043	95	21	previous	previous	ADJ
ijtc-1043	95	22	period	period	NOUN
ijtc-1043	95	23	which	which	PRON
ijtc-1043	95	24	reached	reach	VERB
ijtc-1043	95	25	5.36	5.36	NUM
ijtc-1043	95	26	percent	percent	NOUN
ijtc-1043	95	27	(	(	PUNCT
ijtc-1043	95	28	bps	bps	NOUN
ijtc-1043	95	29	-	-	PUNCT
ijtc-1043	95	30	statistics	statistic	NOUN
ijtc-1043	95	31	of	of	ADP
ijtc-1043	95	32	berau	berau	PROPN
ijtc-1043	95	33	regency	regency	PROPN
ijtc-1043	95	34	,	,	PUNCT
ijtc-1043	95	35	2023	2023	NUM
ijtc-1043	95	36	)	)	PUNCT
ijtc-1043	95	37	.	.	PUNCT
ijtc-1043	96	1	this	this	DET
ijtc-1043	96	2	effort	effort	NOUN
ijtc-1043	96	3	can	can	AUX
ijtc-1043	96	4	be	be	AUX
ijtc-1043	96	5	operated	operate	VERB
ijtc-1043	96	6	by	by	ADP
ijtc-1043	96	7	allocating	allocate	VERB
ijtc-1043	96	8	regional	regional	ADJ
ijtc-1043	96	9	spending	spending	NOUN
ijtc-1043	96	10	under	under	ADP
ijtc-1043	96	11	regional	regional	ADJ
ijtc-1043	96	12	needs	need	NOUN
ijtc-1043	96	13	and	and	CCONJ
ijtc-1043	96	14	conditions	condition	NOUN
ijtc-1043	96	15	.	.	PUNCT
ijtc-1043	97	1	if	if	SCONJ
ijtc-1043	97	2	the	the	DET
ijtc-1043	97	3	program	program	NOUN
ijtc-1043	97	4	implemented	implement	VERB
ijtc-1043	97	5	using	use	VERB
ijtc-1043	97	6	regional	regional	ADJ
ijtc-1043	97	7	expenditure	expenditure	NOUN
ijtc-1043	97	8	,	,	PUNCT
ijtc-1043	97	9	such	such	ADJ
ijtc-1043	97	10	as	as	ADP
ijtc-1043	97	11	capital	capital	NOUN
ijtc-1043	97	12	expenditure	expenditure	NOUN
ijtc-1043	97	13	,	,	PUNCT
ijtc-1043	97	14	can	can	AUX
ijtc-1043	97	15	be	be	AUX
ijtc-1043	97	16	realized	realize	VERB
ijtc-1043	97	17	well	well	ADV
ijtc-1043	97	18	,	,	PUNCT
ijtc-1043	97	19	then	then	ADV
ijtc-1043	97	20	the	the	DET
ijtc-1043	97	21	regional	regional	ADJ
ijtc-1043	97	22	economic	economic	ADJ
ijtc-1043	97	23	development	development	NOUN
ijtc-1043	97	24	process	process	NOUN
ijtc-1043	97	25	will	will	AUX
ijtc-1043	97	26	spur	spur	VERB
ijtc-1043	97	27	impressive	impressive	ADJ
ijtc-1043	97	28	economic	economic	ADJ
ijtc-1043	97	29	growth	growth	NOUN
ijtc-1043	97	30	.	.	PUNCT
ijtc-1043	98	1	even	even	ADV
ijtc-1043	98	2	though	though	SCONJ
ijtc-1043	98	3	the	the	DET
ijtc-1043	98	4	regional	regional	ADJ
ijtc-1043	98	5	income	income	NOUN
ijtc-1043	98	6	received	receive	VERB
ijtc-1043	98	7	is	be	AUX
ijtc-1043	98	8	quite	quite	ADV
ijtc-1043	98	9	large	large	ADJ
ijtc-1043	98	10	,	,	PUNCT
ijtc-1043	98	11	if	if	SCONJ
ijtc-1043	98	12	the	the	DET
ijtc-1043	98	13	region	region	NOUN
ijtc-1043	98	14	can	can	AUX
ijtc-1043	98	15	not	not	PART
ijtc-1043	98	16	allocate	allocate	VERB
ijtc-1043	98	17	it	it	PRON
ijtc-1043	98	18	into	into	ADP
ijtc-1043	98	19	expenditure	expenditure	NOUN
ijtc-1043	98	20	carefully	carefully	ADV
ijtc-1043	98	21	,	,	PUNCT
ijtc-1043	98	22	then	then	ADV
ijtc-1043	98	23	the	the	DET
ijtc-1043	98	24	effectiveness	effectiveness	NOUN
ijtc-1043	98	25	of	of	ADP
ijtc-1043	98	26	fair	fair	ADJ
ijtc-1043	98	27	development	development	NOUN
ijtc-1043	98	28	will	will	AUX
ijtc-1043	98	29	not	not	PART
ijtc-1043	98	30	be	be	AUX
ijtc-1043	98	31	optimal	optimal	ADJ
ijtc-1043	98	32	.	.	PUNCT
ijtc-1043	99	1	adefolake	adefolake	NOUN
ijtc-1043	99	2	&	&	CCONJ
ijtc-1043	99	3	omodero	omodero	NOUN
ijtc-1043	99	4	(	(	PUNCT
ijtc-1043	99	5	2022	2022	NUM
ijtc-1043	99	6	)	)	PUNCT
ijtc-1043	99	7	,	,	PUNCT
ijtc-1043	99	8	balasoiu	balasoiu	PROPN
ijtc-1043	99	9	et	et	PROPN
ijtc-1043	99	10	al	al	PROPN
ijtc-1043	99	11	.	.	PROPN
ijtc-1043	100	1	(	(	PUNCT
ijtc-1043	100	2	2023	2023	NUM
ijtc-1043	100	3	)	)	PUNCT
ijtc-1043	100	4	,	,	PUNCT
ijtc-1043	100	5	basheer	basheer	NOUN
ijtc-1043	100	6	et	et	PROPN
ijtc-1043	100	7	al	al	PROPN
ijtc-1043	100	8	.	.	PROPN
ijtc-1043	101	1	(	(	PUNCT
ijtc-1043	101	2	2019	2019	NUM
ijtc-1043	101	3	)	)	PUNCT
ijtc-1043	101	4	,	,	PUNCT
ijtc-1043	101	5	ha	ha	INTJ
ijtc-1043	101	6	et	et	PROPN
ijtc-1043	101	7	al	al	PROPN
ijtc-1043	101	8	.	.	PROPN
ijtc-1043	102	1	(	(	PUNCT
ijtc-1043	102	2	2022	2022	NUM
ijtc-1043	102	3	)	)	PUNCT
ijtc-1043	102	4	,	,	PUNCT
ijtc-1043	102	5	and	and	CCONJ
ijtc-1043	102	6	maganya	maganya	NOUN
ijtc-1043	102	7	(	(	PUNCT
ijtc-1043	102	8	2020	2020	NUM
ijtc-1043	102	9	)	)	PUNCT
ijtc-1043	102	10	claim	claim	VERB
ijtc-1043	102	11	that	that	SCONJ
ijtc-1043	102	12	state	state	NOUN
ijtc-1043	102	13	or	or	CCONJ
ijtc-1043	102	14	regional	regional	ADJ
ijtc-1043	102	15	tax	tax	NOUN
ijtc-1043	102	16	revenues	revenue	NOUN
ijtc-1043	102	17	are	be	AUX
ijtc-1043	102	18	one	one	NUM
ijtc-1043	102	19	element	element	NOUN
ijtc-1043	102	20	that	that	PRON
ijtc-1043	102	21	has	have	VERB
ijtc-1043	102	22	the	the	DET
ijtc-1043	102	23	potential	potential	NOUN
ijtc-1043	102	24	to	to	PART
ijtc-1043	102	25	reduce	reduce	VERB
ijtc-1043	102	26	economic	economic	ADJ
ijtc-1043	102	27	growth	growth	NOUN
ijtc-1043	102	28	.	.	PUNCT
ijtc-1043	103	1	the	the	DET
ijtc-1043	103	2	logical	logical	ADJ
ijtc-1043	103	3	reason	reason	NOUN
ijtc-1043	103	4	is	be	AUX
ijtc-1043	103	5	that	that	SCONJ
ijtc-1043	103	6	with	with	ADP
ijtc-1043	103	7	taxes	taxis	NOUN
ijtc-1043	103	8	,	,	PUNCT
ijtc-1043	103	9	public	public	ADJ
ijtc-1043	103	10	consumption	consumption	NOUN
ijtc-1043	103	11	will	will	AUX
ijtc-1043	103	12	decrease	decrease	VERB
ijtc-1043	103	13	,	,	PUNCT
ijtc-1043	103	14	which	which	PRON
ijtc-1043	103	15	is	be	AUX
ijtc-1043	103	16	triggered	trigger	VERB
ijtc-1043	103	17	by	by	ADP
ijtc-1043	103	18	a	a	DET
ijtc-1043	103	19	decrease	decrease	NOUN
ijtc-1043	103	20	in	in	ADP
ijtc-1043	103	21	the	the	DET
ijtc-1043	103	22	production	production	NOUN
ijtc-1043	103	23	of	of	ADP
ijtc-1043	103	24	goods	good	NOUN
ijtc-1043	103	25	and	and	CCONJ
ijtc-1043	103	26	services	service	NOUN
ijtc-1043	103	27	in	in	ADP
ijtc-1043	103	28	the	the	DET
ijtc-1043	103	29	market	market	NOUN
ijtc-1043	103	30	.	.	PUNCT
ijtc-1043	104	1	to	to	PART
ijtc-1043	104	2	overcome	overcome	VERB
ijtc-1043	104	3	this	this	DET
ijtc-1043	104	4	problem	problem	NOUN
ijtc-1043	104	5	,	,	PUNCT
ijtc-1043	104	6	the	the	DET
ijtc-1043	104	7	government	government	NOUN
ijtc-1043	104	8	implemented	implement	VERB
ijtc-1043	104	9	regional	regional	ADJ
ijtc-1043	104	10	expenditure	expenditure	NOUN
ijtc-1043	104	11	or	or	CCONJ
ijtc-1043	104	12	expenditure	expenditure	NOUN
ijtc-1043	104	13	policies	policy	NOUN
ijtc-1043	104	14	.	.	PUNCT
ijtc-1043	105	1	to	to	PART
ijtc-1043	105	2	test	test	VERB
ijtc-1043	105	3	the	the	DET
ijtc-1043	105	4	extent	extent	NOUN
ijtc-1043	105	5	of	of	ADP
ijtc-1043	105	6	the	the	DET
ijtc-1043	105	7	quality	quality	NOUN
ijtc-1043	105	8	of	of	ADP
ijtc-1043	105	9	berau	berau	PROPN
ijtc-1043	105	10	regency	regency	PROPN
ijtc-1043	105	11	's	's	PART
ijtc-1043	105	12	regional	regional	ADJ
ijtc-1043	105	13	autonomy	autonomy	NOUN
ijtc-1043	105	14	,	,	PUNCT
ijtc-1043	105	15	the	the	DET
ijtc-1043	105	16	focus	focus	NOUN
ijtc-1043	105	17	of	of	ADP
ijtc-1043	105	18	this	this	DET
ijtc-1043	105	19	paper	paper	NOUN
ijtc-1043	105	20	is	be	AUX
ijtc-1043	105	21	to	to	PART
ijtc-1043	105	22	analyze	analyze	VERB
ijtc-1043	105	23	the	the	DET
ijtc-1043	105	24	effect	effect	NOUN
ijtc-1043	105	25	of	of	ADP
ijtc-1043	105	26	regional	regional	ADJ
ijtc-1043	105	27	revenue	revenue	NOUN
ijtc-1043	105	28	on	on	ADP
ijtc-1043	105	29	economic	economic	ADJ
ijtc-1043	105	30	growth	growth	NOUN
ijtc-1043	105	31	which	which	PRON
ijtc-1043	105	32	is	be	AUX
ijtc-1043	105	33	controlled	control	VERB
ijtc-1043	105	34	by	by	ADP
ijtc-1043	105	35	regional	regional	ADJ
ijtc-1043	105	36	spending	spending	NOUN
ijtc-1043	105	37	.	.	PUNCT
ijtc-1043	106	1	by	by	ADP
ijtc-1043	106	2	studying	study	VERB
ijtc-1043	106	3	the	the	DET
ijtc-1043	106	4	relationship	relationship	NOUN
ijtc-1043	106	5	of	of	ADP
ijtc-1043	106	6	the	the	DET
ijtc-1043	106	7	components	component	NOUN
ijtc-1043	106	8	of	of	ADP
ijtc-1043	106	9	government	government	NOUN
ijtc-1043	106	10	revenue	revenue	NOUN
ijtc-1043	106	11	(	(	PUNCT
ijtc-1043	106	12	regional	regional	ADJ
ijtc-1043	106	13	taxes	taxis	NOUN
ijtc-1043	106	14	,	,	PUNCT
ijtc-1043	106	15	dau	dau	NOUN
ijtc-1043	106	16	,	,	PUNCT
ijtc-1043	106	17	and	and	CCONJ
ijtc-1043	106	18	dbh	dbh	PROPN
ijtc-1043	106	19	)	)	PUNCT
ijtc-1043	106	20	to	to	ADP
ijtc-1043	106	21	economic	economic	ADJ
ijtc-1043	106	22	growth	growth	NOUN
ijtc-1043	106	23	through	through	ADP
ijtc-1043	106	24	the	the	DET
ijtc-1043	106	25	role	role	NOUN
ijtc-1043	106	26	of	of	ADP
ijtc-1043	106	27	regional	regional	ADJ
ijtc-1043	106	28	spending	spending	NOUN
ijtc-1043	106	29	,	,	PUNCT
ijtc-1043	106	30	the	the	DET
ijtc-1043	106	31	research	research	NOUN
ijtc-1043	106	32	contribution	contribution	NOUN
ijtc-1043	106	33	focuses	focus	VERB
ijtc-1043	106	34	on	on	ADP
ijtc-1043	106	35	two	two	NUM
ijtc-1043	106	36	sides	side	NOUN
ijtc-1043	106	37	.	.	PUNCT
ijtc-1043	107	1	first	first	ADV
ijtc-1043	107	2	,	,	PUNCT
ijtc-1043	107	3	it	it	PRON
ijtc-1043	107	4	is	be	AUX
ijtc-1043	107	5	an	an	DET
ijtc-1043	107	6	alternative	alternative	NOUN
ijtc-1043	107	7	for	for	SCONJ
ijtc-1043	107	8	government	government	NOUN
ijtc-1043	107	9	management	management	NOUN
ijtc-1043	107	10	to	to	PART
ijtc-1043	107	11	highlight	highlight	VERB
ijtc-1043	107	12	regional	regional	ADJ
ijtc-1043	107	13	revenues	revenue	NOUN
ijtc-1043	107	14	and	and	CCONJ
ijtc-1043	107	15	commit	commit	VERB
ijtc-1043	107	16	to	to	ADP
ijtc-1043	107	17	sustainable	sustainable	ADJ
ijtc-1043	107	18	economic	economic	ADJ
ijtc-1043	107	19	growth	growth	NOUN
ijtc-1043	107	20	.	.	PUNCT
ijtc-1043	108	1	second	second	ADJ
ijtc-1043	108	2	,	,	PUNCT
ijtc-1043	108	3	as	as	ADP
ijtc-1043	108	4	a	a	DET
ijtc-1043	108	5	solution	solution	NOUN
ijtc-1043	108	6	in	in	ADP
ijtc-1043	108	7	advancing	advance	VERB
ijtc-1043	108	8	future	future	ADJ
ijtc-1043	108	9	scientific	scientific	ADJ
ijtc-1043	108	10	work	work	NOUN
ijtc-1043	108	11	by	by	ADP
ijtc-1043	108	12	considering	consider	VERB
ijtc-1043	108	13	and	and	CCONJ
ijtc-1043	108	14	adopting	adopt	VERB
ijtc-1043	108	15	existing	exist	VERB
ijtc-1043	108	16	variables	variable	NOUN
ijtc-1043	108	17	based	base	VERB
ijtc-1043	108	18	on	on	ADP
ijtc-1043	108	19	case	case	NOUN
ijtc-1043	108	20	studies	study	NOUN
ijtc-1043	108	21	elsewhere	elsewhere	ADV
ijtc-1043	108	22	.	.	PUNCT
ijtc-1043	109	1	method	method	NOUN
ijtc-1043	109	2	data	datum	NOUN
ijtc-1043	109	3	collection	collection	NOUN
ijtc-1043	109	4	and	and	CCONJ
ijtc-1043	109	5	sources	source	VERB
ijtc-1043	109	6	the	the	DET
ijtc-1043	109	7	collection	collection	NOUN
ijtc-1043	109	8	technique	technique	NOUN
ijtc-1043	109	9	for	for	ADP
ijtc-1043	109	10	study	study	NOUN
ijtc-1043	109	11	purposes	purpose	NOUN
ijtc-1043	109	12	is	be	AUX
ijtc-1043	109	13	library	library	ADJ
ijtc-1043	109	14	research	research	NOUN
ijtc-1043	109	15	.	.	PUNCT
ijtc-1043	110	1	the	the	DET
ijtc-1043	110	2	library	library	PROPN
ijtc-1043	110	3	research	research	NOUN
ijtc-1043	110	4	approach	approach	NOUN
ijtc-1043	110	5	processes	process	NOUN
ijtc-1043	110	6	and	and	CCONJ
ijtc-1043	110	7	documents	document	NOUN
ijtc-1043	110	8	data	datum	NOUN
ijtc-1043	110	9	attributes	attribute	NOUN
ijtc-1043	110	10	and	and	CCONJ
ijtc-1043	110	11	all	all	DET
ijtc-1043	110	12	types	type	NOUN
ijtc-1043	110	13	of	of	ADP
ijtc-1043	110	14	information	information	NOUN
ijtc-1043	110	15	related	relate	VERB
ijtc-1043	110	16	to	to	ADP
ijtc-1043	110	17	needs	need	NOUN
ijtc-1043	110	18	.	.	PUNCT
ijtc-1043	111	1	the	the	DET
ijtc-1043	111	2	secondary	secondary	ADJ
ijtc-1043	111	3	data	datum	NOUN
ijtc-1043	111	4	sources	source	NOUN
ijtc-1043	111	5	are	be	AUX
ijtc-1043	111	6	sorted	sort	VERB
ijtc-1043	111	7	via	via	ADP
ijtc-1043	111	8	annual	annual	ADJ
ijtc-1043	111	9	government	government	NOUN
ijtc-1043	111	10	publications	publication	NOUN
ijtc-1043	111	11	throughout	throughout	ADP
ijtc-1043	111	12	2013–2022	2013–2022	NOUN
ijtc-1043	111	13	.	.	PUNCT
ijtc-1043	112	1	this	this	DET
ijtc-1043	112	2	secondary	secondary	ADJ
ijtc-1043	112	3	data	datum	NOUN
ijtc-1043	112	4	is	be	AUX
ijtc-1043	112	5	in	in	ADP
ijtc-1043	112	6	quantitative	quantitative	ADJ
ijtc-1043	112	7	form	form	NOUN
ijtc-1043	112	8	.	.	PUNCT
ijtc-1043	113	1	in	in	ADP
ijtc-1043	113	2	preparing	prepare	VERB
ijtc-1043	113	3	this	this	DET
ijtc-1043	113	4	paper	paper	NOUN
ijtc-1043	113	5	,	,	PUNCT
ijtc-1043	113	6	extra	extra	ADJ
ijtc-1043	113	7	data	datum	NOUN
ijtc-1043	113	8	was	be	AUX
ijtc-1043	113	9	also	also	ADV
ijtc-1043	113	10	collected	collect	VERB
ijtc-1043	113	11	through	through	ADP
ijtc-1043	113	12	searching	search	VERB
ijtc-1043	113	13	for	for	ADP
ijtc-1043	113	14	supporting	support	VERB
ijtc-1043	113	15	literature	literature	NOUN
ijtc-1043	113	16	from	from	ADP
ijtc-1043	113	17	various	various	ADJ
ijtc-1043	113	18	publications	publication	NOUN
ijtc-1043	113	19	.	.	PUNCT
ijtc-1043	114	1	locations	location	NOUN
ijtc-1043	114	2	for	for	ADP
ijtc-1043	114	3	archiving	archive	VERB
ijtc-1043	114	4	data	datum	NOUN
ijtc-1043	114	5	collected	collect	VERB
ijtc-1043	114	6	from	from	ADP
ijtc-1043	114	7	berau	berau	PROPN
ijtc-1043	114	8	regency	regency	PROPN
ijtc-1043	114	9	government	government	NOUN
ijtc-1043	114	10	agencies	agency	NOUN
ijtc-1043	114	11	include	include	VERB
ijtc-1043	114	12	:	:	PUNCT
ijtc-1043	114	13	(	(	PUNCT
ijtc-1043	114	14	1	1	X
ijtc-1043	114	15	)	)	PUNCT
ijtc-1043	114	16	regional	regional	ADJ
ijtc-1043	114	17	revenue	revenue	NOUN
ijtc-1043	114	18	service	service	NOUN
ijtc-1043	114	19	,	,	PUNCT
ijtc-1043	114	20	(	(	PUNCT
ijtc-1043	114	21	2	2	NUM
ijtc-1043	114	22	)	)	PUNCT
ijtc-1043	114	23	bps	bps	NOUN
ijtc-1043	114	24	-	-	PUNCT
ijtc-1043	114	25	statistics	statistic	NOUN
ijtc-1043	114	26	,	,	PUNCT
ijtc-1043	114	27	and	and	CCONJ
ijtc-1043	114	28	(	(	PUNCT
ijtc-1043	114	29	3	3	X
ijtc-1043	114	30	)	)	PUNCT
ijtc-1043	114	31	regional	regional	ADJ
ijtc-1043	114	32	planning	planning	NOUN
ijtc-1043	114	33	and	and	CCONJ
ijtc-1043	114	34	development	development	NOUN
ijtc-1043	114	35	agency	agency	NOUN
ijtc-1043	114	36	.	.	PUNCT
ijtc-1043	115	1	key	key	ADJ
ijtc-1043	115	2	variables	variable	NOUN
ijtc-1043	115	3	the	the	DET
ijtc-1043	115	4	target	target	NOUN
ijtc-1043	115	5	of	of	ADP
ijtc-1043	115	6	this	this	DET
ijtc-1043	115	7	paper	paper	NOUN
ijtc-1043	115	8	is	be	AUX
ijtc-1043	115	9	to	to	PART
ijtc-1043	115	10	describe	describe	VERB
ijtc-1043	115	11	the	the	DET
ijtc-1043	115	12	influence	influence	NOUN
ijtc-1043	115	13	of	of	ADP
ijtc-1043	115	14	a	a	DET
ijtc-1043	115	15	set	set	NOUN
ijtc-1043	115	16	of	of	ADP
ijtc-1043	115	17	independent	independent	ADJ
ijtc-1043	115	18	variables	variable	NOUN
ijtc-1043	115	19	on	on	ADP
ijtc-1043	115	20	the	the	DET
ijtc-1043	115	21	dependent	dependent	ADJ
ijtc-1043	115	22	variable	variable	NOUN
ijtc-1043	115	23	and	and	CCONJ
ijtc-1043	115	24	test	test	VERB
ijtc-1043	115	25	the	the	DET
ijtc-1043	115	26	integration	integration	NOUN
ijtc-1043	115	27	of	of	ADP
ijtc-1043	115	28	moderating	moderate	VERB
ijtc-1043	115	29	variables	variable	NOUN
ijtc-1043	115	30	in	in	ADP
ijtc-1043	115	31	the	the	DET
ijtc-1043	115	32	causality	causality	NOUN
ijtc-1043	115	33	between	between	ADP
ijtc-1043	115	34	the	the	DET
ijtc-1043	115	35	independent	independent	ADJ
ijtc-1043	115	36	variables	variable	NOUN
ijtc-1043	115	37	and	and	CCONJ
ijtc-1043	115	38	the	the	DET
ijtc-1043	115	39	dependent	dependent	ADJ
ijtc-1043	115	40	variable	variable	NOUN
ijtc-1043	115	41	.	.	PUNCT
ijtc-1043	116	1	in	in	ADP
ijtc-1043	116	2	social	social	ADJ
ijtc-1043	116	3	sciences	science	NOUN
ijtc-1043	116	4	,	,	PUNCT
ijtc-1043	116	5	moderator	moderator	NOUN
ijtc-1043	116	6	variables	variable	NOUN
ijtc-1043	116	7	are	be	AUX
ijtc-1043	116	8	classified	classify	VERB
ijtc-1043	116	9	as	as	ADP
ijtc-1043	116	10	part	part	NOUN
ijtc-1043	116	11	of	of	ADP
ijtc-1043	116	12	a	a	DET
ijtc-1043	116	13	class	class	NOUN
ijtc-1043	116	14	of	of	ADP
ijtc-1043	116	15	variables	variable	NOUN
ijtc-1043	116	16	and	and	CCONJ
ijtc-1043	116	17	are	be	AUX
ijtc-1043	116	18	often	often	ADV
ijtc-1043	116	19	called	call	VERB
ijtc-1043	116	20	specification	specification	NOUN
ijtc-1043	116	21	variables	variable	NOUN
ijtc-1043	116	22	(	(	PUNCT
ijtc-1043	116	23	magill	magill	NOUN
ijtc-1043	116	24	,	,	PUNCT
ijtc-1043	116	25	2011	2011	NUM
ijtc-1043	116	26	)	)	PUNCT
ijtc-1043	116	27	.	.	PUNCT
ijtc-1043	117	1	specification	specification	NOUN
ijtc-1043	117	2	variables	variable	NOUN
ijtc-1043	117	3	are	be	AUX
ijtc-1043	117	4	variables	variable	NOUN
ijtc-1043	117	5	that	that	PRON
ijtc-1043	117	6	reflect	reflect	VERB
ijtc-1043	117	7	the	the	DET
ijtc-1043	117	8	relationship	relationship	NOUN
ijtc-1043	117	9	between	between	ADP
ijtc-1043	117	10	the	the	DET
ijtc-1043	117	11	predictor	predictor	NOUN
ijtc-1043	117	12	(	(	PUNCT
ijtc-1043	117	13	independent	independent	ADJ
ijtc-1043	117	14	variable	variable	NOUN
ijtc-1043	117	15	)	)	PUNCT
ijtc-1043	117	16	and	and	CCONJ
ijtc-1043	117	17	the	the	DET
ijtc-1043	117	18	criterion	criterion	NOUN
ijtc-1043	117	19	(	(	PUNCT
ijtc-1043	117	20	dependent	dependent	ADJ
ijtc-1043	117	21	variable	variable	NOUN
ijtc-1043	117	22	)	)	PUNCT
ijtc-1043	117	23	.	.	PUNCT
ijtc-1043	118	1	by	by	ADP
ijtc-1043	118	2	means	mean	NOUN
ijtc-1043	118	3	,	,	PUNCT
ijtc-1043	118	4	specification	specification	NOUN
ijtc-1043	118	5	or	or	CCONJ
ijtc-1043	118	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	118	7	economic	economic	ADJ
ijtc-1043	118	8	growth	growth	NOUN
ijtc-1043	118	9	model	model	NOUN
ijtc-1043	118	10	with	with	ADP
ijtc-1043	118	11	regional	regional	ADJ
ijtc-1043	118	12	expenditure	expenditure	NOUN
ijtc-1043	118	13	as	as	ADP
ijtc-1043	118	14	a	a	DET
ijtc-1043	118	15	moderation	moderation	NOUN
ijtc-1043	118	16	variable	variable	NOUN
ijtc-1043	118	17	:	:	PUNCT
ijtc-1043	118	18	scale	scale	NOUN
ijtc-1043	118	19	in	in	ADP
ijtc-1043	118	20	berau	berau	PROPN
ijtc-1043	118	21	regency	regency	PROPN
ijtc-1043	118	22	roy	roy	PROPN
ijtc-1043	118	23	,	,	PUNCT
ijtc-1043	118	24	rochaida	rochaida	ADJ
ijtc-1043	118	25	,	,	PUNCT
ijtc-1043	118	26	and	and	CCONJ
ijtc-1043	118	27	suharto	suharto	ADJ
ijtc-1043	118	28	239	239	NUM
ijtc-1043	118	29	|	|	ADV
ijtc-1043	118	30	ilomata	ilomata	PROPN
ijtc-1043	118	31	international	international	ADJ
ijtc-1043	118	32	journal	journal	NOUN
ijtc-1043	118	33	of	of	ADP
ijtc-1043	118	34	tax	tax	PROPN
ijtc-1043	118	35	&	&	CCONJ
ijtc-1043	118	36	accounting	accounting	PROPN
ijtc-1043	118	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	118	38	moderator	moderator	NOUN
ijtc-1043	118	39	variables	variable	NOUN
ijtc-1043	118	40	can	can	AUX
ijtc-1043	118	41	be	be	AUX
ijtc-1043	118	42	developed	develop	VERB
ijtc-1043	118	43	using	use	VERB
ijtc-1043	118	44	two	two	NUM
ijtc-1043	118	45	dimensions	dimension	NOUN
ijtc-1043	118	46	or	or	CCONJ
ijtc-1043	118	47	constructivities	constructivitie	NOUN
ijtc-1043	118	48	.	.	PUNCT
ijtc-1043	119	1	the	the	DET
ijtc-1043	119	2	key	key	ADJ
ijtc-1043	119	3	variables	variable	NOUN
ijtc-1043	119	4	in	in	ADP
ijtc-1043	119	5	this	this	DET
ijtc-1043	119	6	study	study	NOUN
ijtc-1043	119	7	are	be	AUX
ijtc-1043	119	8	illustrated	illustrate	VERB
ijtc-1043	119	9	in	in	ADP
ijtc-1043	119	10	figure	figure	NOUN
ijtc-1043	119	11	1	1	NUM
ijtc-1043	119	12	.	.	PUNCT
ijtc-1043	120	1	figure	figure	NOUN
ijtc-1043	120	2	1	1	NUM
ijtc-1043	120	3	.	.	PUNCT
ijtc-1043	120	4	conceptual	conceptual	ADJ
ijtc-1043	120	5	framework	framework	NOUN
ijtc-1043	120	6	as	as	SCONJ
ijtc-1043	120	7	explained	explain	VERB
ijtc-1043	120	8	above	above	ADV
ijtc-1043	120	9	,	,	PUNCT
ijtc-1043	120	10	the	the	DET
ijtc-1043	120	11	dependent	dependent	ADJ
ijtc-1043	120	12	variable	variable	NOUN
ijtc-1043	120	13	is	be	AUX
ijtc-1043	120	14	played	play	VERB
ijtc-1043	120	15	by	by	ADP
ijtc-1043	120	16	economic	economic	ADJ
ijtc-1043	120	17	growth	growth	NOUN
ijtc-1043	120	18	,	,	PUNCT
ijtc-1043	120	19	while	while	SCONJ
ijtc-1043	120	20	regional	regional	ADJ
ijtc-1043	120	21	taxes	taxis	NOUN
ijtc-1043	120	22	,	,	PUNCT
ijtc-1043	120	23	dau	dau	NOUN
ijtc-1043	120	24	,	,	PUNCT
ijtc-1043	120	25	and	and	CCONJ
ijtc-1043	120	26	dbh	dbh	PROPN
ijtc-1043	120	27	are	be	AUX
ijtc-1043	120	28	set	set	VERB
ijtc-1043	120	29	as	as	ADP
ijtc-1043	120	30	independent	independent	ADJ
ijtc-1043	120	31	variables	variable	NOUN
ijtc-1043	120	32	,	,	PUNCT
ijtc-1043	120	33	and	and	CCONJ
ijtc-1043	120	34	regional	regional	ADJ
ijtc-1043	120	35	expenditure	expenditure	NOUN
ijtc-1043	120	36	is	be	AUX
ijtc-1043	120	37	positioned	position	VERB
ijtc-1043	120	38	as	as	ADP
ijtc-1043	120	39	a	a	DET
ijtc-1043	120	40	moderating	moderate	VERB
ijtc-1043	120	41	variable	variable	NOUN
ijtc-1043	120	42	.	.	PUNCT
ijtc-1043	121	1	to	to	PART
ijtc-1043	121	2	identify	identify	VERB
ijtc-1043	121	3	the	the	DET
ijtc-1043	121	4	composition	composition	NOUN
ijtc-1043	121	5	of	of	ADP
ijtc-1043	121	6	each	each	DET
ijtc-1043	121	7	variable	variable	NOUN
ijtc-1043	121	8	,	,	PUNCT
ijtc-1043	121	9	table	table	NOUN
ijtc-1043	121	10	1	1	NUM
ijtc-1043	121	11	below	below	ADP
ijtc-1043	121	12	summarizes	summarize	NOUN
ijtc-1043	121	13	the	the	DET
ijtc-1043	121	14	variable	variable	ADJ
ijtc-1043	121	15	units	unit	NOUN
ijtc-1043	121	16	,	,	PUNCT
ijtc-1043	121	17	classifications	classification	NOUN
ijtc-1043	121	18	and	and	CCONJ
ijtc-1043	121	19	units	unit	NOUN
ijtc-1043	121	20	of	of	ADP
ijtc-1043	121	21	account	account	NOUN
ijtc-1043	121	22	.	.	PUNCT
ijtc-1043	122	1	table	table	NOUN
ijtc-1043	122	2	1	1	NUM
ijtc-1043	122	3	.	.	PUNCT
ijtc-1043	122	4	arrangement	arrangement	NOUN
ijtc-1043	122	5	of	of	ADP
ijtc-1043	122	6	variables	variable	NOUN
ijtc-1043	122	7	type	type	VERB
ijtc-1043	122	8	variable	variable	ADJ
ijtc-1043	122	9	name	name	NOUN
ijtc-1043	122	10	indicator	indicator	PROPN
ijtc-1043	122	11	unit	unit	NOUN
ijtc-1043	122	12	independent	independent	PROPN
ijtc-1043	122	13	variables	variable	NOUN
ijtc-1043	122	14	local	local	ADJ
ijtc-1043	122	15	tax	tax	NOUN
ijtc-1043	122	16	realization	realization	NOUN
ijtc-1043	122	17	of	of	ADP
ijtc-1043	122	18	government	government	NOUN
ijtc-1043	122	19	tax	tax	NOUN
ijtc-1043	122	20	revenues	revenue	NOUN
ijtc-1043	122	21	nominal	nominal	ADJ
ijtc-1043	122	22	(	(	PUNCT
ijtc-1043	122	23	rp	rp	NOUN
ijtc-1043	122	24	.	.	PUNCT
ijtc-1043	122	25	)	)	PUNCT
ijtc-1043	122	26	general	general	ADJ
ijtc-1043	122	27	allocation	allocation	NOUN
ijtc-1043	122	28	fund	fund	PROPN
ijtc-1043	122	29	/	/	SYM
ijtc-1043	122	30	dau	dau	NOUN
ijtc-1043	122	31	realization	realization	NOUN
ijtc-1043	122	32	of	of	ADP
ijtc-1043	122	33	government	government	NOUN
ijtc-1043	122	34	general	general	ADJ
ijtc-1043	122	35	allocation	allocation	NOUN
ijtc-1043	122	36	fund	fund	NOUN
ijtc-1043	122	37	revenues	revenue	NOUN
ijtc-1043	122	38	nominal	nominal	NOUN
ijtc-1043	122	39	(	(	PUNCT
ijtc-1043	122	40	rp	rp	NOUN
ijtc-1043	122	41	.	.	PUNCT
ijtc-1043	122	42	)	)	PUNCT
ijtc-1043	123	1	profit	profit	NOUN
ijtc-1043	123	2	sharing	sharing	NOUN
ijtc-1043	123	3	fund	fund	PROPN
ijtc-1043	123	4	/	/	SYM
ijtc-1043	123	5	dbh	dbh	PROPN
ijtc-1043	123	6	realization	realization	NOUN
ijtc-1043	123	7	of	of	ADP
ijtc-1043	123	8	government	government	NOUN
ijtc-1043	123	9	revenue	revenue	NOUN
ijtc-1043	123	10	sharing	sharing	NOUN
ijtc-1043	123	11	funds	fund	NOUN
ijtc-1043	123	12	nominal	nominal	ADJ
ijtc-1043	123	13	(	(	PUNCT
ijtc-1043	123	14	rp	rp	NOUN
ijtc-1043	123	15	.	.	PUNCT
ijtc-1043	123	16	)	)	PUNCT
ijtc-1043	124	1	moderator	moderator	NOUN
ijtc-1043	124	2	variable	variable	ADJ
ijtc-1043	124	3	regional	regional	ADJ
ijtc-1043	124	4	expenditure	expenditure	NOUN
ijtc-1043	124	5	realization	realization	NOUN
ijtc-1043	124	6	of	of	ADP
ijtc-1043	124	7	government	government	NOUN
ijtc-1043	124	8	expenditure	expenditure	NOUN
ijtc-1043	124	9	nominal	nominal	NOUN
ijtc-1043	124	10	(	(	PUNCT
ijtc-1043	124	11	rp	rp	NOUN
ijtc-1043	124	12	.	.	PUNCT
ijtc-1043	124	13	)	)	PUNCT
ijtc-1043	125	1	dependent	dependent	ADJ
ijtc-1043	125	2	variable	variable	ADJ
ijtc-1043	125	3	economic	economic	ADJ
ijtc-1043	125	4	growth	growth	NOUN
ijtc-1043	125	5	grdp	grdp	NOUN
ijtc-1043	125	6	growth	growth	NOUN
ijtc-1043	125	7	at	at	ADP
ijtc-1043	125	8	constant	constant	ADJ
ijtc-1043	125	9	2010	2010	NUM
ijtc-1043	125	10	prices	price	NOUN
ijtc-1043	125	11	percentage	percentage	NOUN
ijtc-1043	125	12	(	(	PUNCT
ijtc-1043	125	13	%	%	NOUN
ijtc-1043	125	14	)	)	PUNCT
ijtc-1043	125	15	analysis	analysis	NOUN
ijtc-1043	125	16	tools	tool	NOUN
ijtc-1043	125	17	empirical	empirical	ADJ
ijtc-1043	125	18	methods	method	NOUN
ijtc-1043	125	19	are	be	AUX
ijtc-1043	125	20	applied	apply	VERB
ijtc-1043	125	21	to	to	PART
ijtc-1043	125	22	test	test	VERB
ijtc-1043	125	23	the	the	DET
ijtc-1043	125	24	proposed	propose	VERB
ijtc-1043	125	25	hypothesis	hypothesis	NOUN
ijtc-1043	125	26	using	use	VERB
ijtc-1043	125	27	moderated	moderated	ADJ
ijtc-1043	125	28	regression	regression	NOUN
ijtc-1043	125	29	analysis	analysis	NOUN
ijtc-1043	125	30	(	(	PUNCT
ijtc-1043	125	31	mra	mra	NOUN
ijtc-1043	125	32	)	)	PUNCT
ijtc-1043	125	33	with	with	ADP
ijtc-1043	125	34	time	time	NOUN
ijtc-1043	125	35	-	-	PUNCT
ijtc-1043	125	36	series	series	NOUN
ijtc-1043	125	37	data	datum	NOUN
ijtc-1043	125	38	.	.	PUNCT
ijtc-1043	126	1	ratnasari	ratnasari	PROPN
ijtc-1043	126	2	et	et	PROPN
ijtc-1043	126	3	al	al	PROPN
ijtc-1043	126	4	.	.	PROPN
ijtc-1043	127	1	(	(	PUNCT
ijtc-1043	127	2	2022	2022	NUM
ijtc-1043	127	3	)	)	PUNCT
ijtc-1043	127	4	explained	explain	VERB
ijtc-1043	127	5	that	that	SCONJ
ijtc-1043	127	6	mra	mra	PROPN
ijtc-1043	127	7	is	be	AUX
ijtc-1043	127	8	suitable	suitable	ADJ
ijtc-1043	127	9	for	for	ADP
ijtc-1043	127	10	studies	study	NOUN
ijtc-1043	127	11	that	that	PRON
ijtc-1043	127	12	use	use	VERB
ijtc-1043	127	13	moderating	moderating	NOUN
ijtc-1043	127	14	variables	variable	NOUN
ijtc-1043	127	15	.	.	PUNCT
ijtc-1043	128	1	in	in	ADP
ijtc-1043	128	2	relevance	relevance	NOUN
ijtc-1043	128	3	to	to	ADP
ijtc-1043	128	4	this	this	DET
ijtc-1043	128	5	paper	paper	NOUN
ijtc-1043	128	6	,	,	PUNCT
ijtc-1043	128	7	there	there	PRON
ijtc-1043	128	8	is	be	VERB
ijtc-1043	128	9	one	one	NUM
ijtc-1043	128	10	moderating	moderate	VERB
ijtc-1043	128	11	variable	variable	NOUN
ijtc-1043	128	12	,	,	PUNCT
ijtc-1043	128	13	i.e	i.e	DET
ijtc-1043	128	14	regional	regional	ADJ
ijtc-1043	128	15	spending	spending	NOUN
ijtc-1043	128	16	.	.	PUNCT
ijtc-1043	129	1	moderator	moderator	NOUN
ijtc-1043	129	2	variables	variable	NOUN
ijtc-1043	129	3	can	can	AUX
ijtc-1043	129	4	weaken	weaken	VERB
ijtc-1043	129	5	or	or	CCONJ
ijtc-1043	129	6	strengthen	strengthen	VERB
ijtc-1043	129	7	causality	causality	NOUN
ijtc-1043	129	8	between	between	ADP
ijtc-1043	129	9	the	the	DET
ijtc-1043	129	10	independent	independent	ADJ
ijtc-1043	129	11	variable	variable	NOUN
ijtc-1043	129	12	and	and	CCONJ
ijtc-1043	129	13	the	the	DET
ijtc-1043	129	14	dependent	dependent	ADJ
ijtc-1043	129	15	variable	variable	NOUN
ijtc-1043	129	16	(	(	PUNCT
ijtc-1043	129	17	king	king	NOUN
ijtc-1043	129	18	,	,	PUNCT
ijtc-1043	129	19	2013	2013	NUM
ijtc-1043	129	20	;	;	PUNCT
ijtc-1043	129	21	söderlund	söderlund	VERB
ijtc-1043	129	22	,	,	PUNCT
ijtc-1043	129	23	2023	2023	NUM
ijtc-1043	129	24	)	)	PUNCT
ijtc-1043	129	25	.	.	PUNCT
ijtc-1043	130	1	thus	thus	ADV
ijtc-1043	130	2	,	,	PUNCT
ijtc-1043	130	3	the	the	DET
ijtc-1043	130	4	benefits	benefit	NOUN
ijtc-1043	130	5	of	of	ADP
ijtc-1043	130	6	the	the	DET
ijtc-1043	130	7	local	local	ADJ
ijtc-1043	130	8	tax	tax	NOUN
ijtc-1043	130	9	regional	regional	ADJ
ijtc-1043	130	10	expenditure	expenditure	NOUN
ijtc-1043	130	11	general	general	PROPN
ijtc-1043	130	12	allocation	allocation	NOUN
ijtc-1043	130	13	fund	fund	PROPN
ijtc-1043	130	14	economic	economic	ADJ
ijtc-1043	130	15	growth	growth	NOUN
ijtc-1043	130	16	profit	profit	NOUN
ijtc-1043	130	17	sharing	sharing	NOUN
ijtc-1043	130	18	fund	fund	NOUN
ijtc-1043	130	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	130	20	economic	economic	ADJ
ijtc-1043	130	21	growth	growth	NOUN
ijtc-1043	130	22	model	model	NOUN
ijtc-1043	130	23	with	with	ADP
ijtc-1043	130	24	regional	regional	ADJ
ijtc-1043	130	25	expenditure	expenditure	NOUN
ijtc-1043	130	26	as	as	ADP
ijtc-1043	130	27	a	a	DET
ijtc-1043	130	28	moderation	moderation	NOUN
ijtc-1043	130	29	variable	variable	NOUN
ijtc-1043	130	30	:	:	PUNCT
ijtc-1043	130	31	scale	scale	NOUN
ijtc-1043	130	32	in	in	ADP
ijtc-1043	130	33	berau	berau	PROPN
ijtc-1043	130	34	regency	regency	PROPN
ijtc-1043	130	35	roy	roy	PROPN
ijtc-1043	130	36	,	,	PUNCT
ijtc-1043	130	37	rochaida	rochaida	ADJ
ijtc-1043	130	38	,	,	PUNCT
ijtc-1043	130	39	and	and	CCONJ
ijtc-1043	130	40	suharto	suharto	ADJ
ijtc-1043	130	41	240	240	NUM
ijtc-1043	130	42	|	|	CCONJ
ijtc-1043	130	43	ilomata	ilomata	PROPN
ijtc-1043	130	44	international	international	ADJ
ijtc-1043	130	45	journal	journal	NOUN
ijtc-1043	130	46	of	of	ADP
ijtc-1043	130	47	tax	tax	PROPN
ijtc-1043	130	48	&	&	CCONJ
ijtc-1043	130	49	accounting	account	VERB
ijtc-1043	130	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	130	51	moderator	moderator	NOUN
ijtc-1043	130	52	variable	variable	NOUN
ijtc-1043	130	53	in	in	ADP
ijtc-1043	130	54	the	the	DET
ijtc-1043	130	55	interaction	interaction	NOUN
ijtc-1043	130	56	of	of	ADP
ijtc-1043	130	57	this	this	DET
ijtc-1043	130	58	relationship	relationship	NOUN
ijtc-1043	130	59	can	can	AUX
ijtc-1043	130	60	have	have	VERB
ijtc-1043	130	61	a	a	DET
ijtc-1043	130	62	positive	positive	ADJ
ijtc-1043	130	63	or	or	CCONJ
ijtc-1043	130	64	vice	vice	NOUN
ijtc-1043	130	65	versa	versa	ADJ
ijtc-1043	130	66	impact	impact	NOUN
ijtc-1043	130	67	.	.	PUNCT
ijtc-1043	131	1	the	the	DET
ijtc-1043	131	2	general	general	ADJ
ijtc-1043	131	3	model	model	NOUN
ijtc-1043	131	4	formulation	formulation	NOUN
ijtc-1043	131	5	is	be	AUX
ijtc-1043	131	6	written	write	VERB
ijtc-1043	131	7	as	as	SCONJ
ijtc-1043	131	8	follows	follow	VERB
ijtc-1043	131	9	:	:	PUNCT
ijtc-1043	131	10	ŷ	ŷ	PROPN
ijtc-1043	131	11	=	=	SYM
ijtc-1043	131	12	f	f	PROPN
ijtc-1043	131	13	(	(	PUNCT
ijtc-1043	131	14	x1	x1	PROPN
ijtc-1043	131	15	,	,	PUNCT
ijtc-1043	131	16	x2	x2	PROPN
ijtc-1043	131	17	,	,	PUNCT
ijtc-1043	131	18	x3	x3	ADJ
ijtc-1043	131	19	,	,	PUNCT
ijtc-1043	131	20	…	…	PUNCT
ijtc-1043	131	21	.n	.n	ADJ
ijtc-1043	131	22	)	)	PUNCT
ijtc-1043	131	23	from	from	ADP
ijtc-1043	131	24	the	the	DET
ijtc-1043	131	25	basic	basic	ADJ
ijtc-1043	131	26	equation	equation	NOUN
ijtc-1043	131	27	above	above	ADV
ijtc-1043	131	28	,	,	PUNCT
ijtc-1043	131	29	the	the	DET
ijtc-1043	131	30	function	function	NOUN
ijtc-1043	131	31	form	form	NOUN
ijtc-1043	131	32	of	of	ADP
ijtc-1043	131	33	the	the	DET
ijtc-1043	131	34	first	first	ADJ
ijtc-1043	131	35	equation	equation	NOUN
ijtc-1043	131	36	without	without	ADP
ijtc-1043	131	37	the	the	DET
ijtc-1043	131	38	moderating	moderate	VERB
ijtc-1043	131	39	variable	variable	NOUN
ijtc-1043	131	40	is	be	AUX
ijtc-1043	131	41	as	as	ADP
ijtc-1043	131	42	below	below	ADV
ijtc-1043	131	43	:	:	PUNCT
ijtc-1043	132	1	ŷ	ŷ	PROPN
ijtc-1043	132	2	=	=	SYM
ijtc-1043	132	3			NOUN
ijtc-1043	132	4	+	+	CCONJ
ijtc-1043	132	5	1x1	1x1	NOUN
ijtc-1043	132	6	+	+	CCONJ
ijtc-1043	132	7	2x2	2x2	NOUN
ijtc-1043	132	8	+	+	CCONJ
ijtc-1043	132	9	3x3	3x3	NOUN
ijtc-1043	132	10	+	+	CCONJ
ijtc-1043	132	11			NOUN
ijtc-1043	132	12	where	where	SCONJ
ijtc-1043	132	13	:	:	PUNCT
ijtc-1043	132	14	ŷ	ŷ	PROPN
ijtc-1043	132	15	=	=	SYM
ijtc-1043	132	16	economic	economic	ADJ
ijtc-1043	132	17	growth	growth	NOUN
ijtc-1043	132	18	;	;	PUNCT
ijtc-1043	132	19	α	α	NOUN
ijtc-1043	132	20	=	=	SYM
ijtc-1043	132	21	intercept	intercept	NOUN
ijtc-1043	132	22	or	or	CCONJ
ijtc-1043	132	23	constant	constant	ADJ
ijtc-1043	132	24	;	;	PUNCT
ijtc-1043	132	25			NOUN
ijtc-1043	132	26	=	=	PUNCT
ijtc-1043	132	27	regression	regression	NOUN
ijtc-1043	132	28	coefficient	coefficient	NOUN
ijtc-1043	132	29	;	;	PUNCT
ijtc-1043	132	30	x1=	x1=	PROPN
ijtc-1043	132	31	local	local	ADJ
ijtc-1043	132	32	tax	tax	NOUN
ijtc-1043	132	33	;	;	PUNCT
ijtc-1043	132	34	x2	x2	NOUN
ijtc-1043	132	35	=	=	PUNCT
ijtc-1043	132	36	dau	dau	NOUN
ijtc-1043	132	37	;	;	PUNCT
ijtc-1043	132	38	x3	x3	ADJ
ijtc-1043	132	39	=	=	SYM
ijtc-1043	132	40	dbh	dbh	PROPN
ijtc-1043	132	41	;	;	PUNCT
ijtc-1043	132	42	and	and	CCONJ
ijtc-1043	132	43			NOUN
ijtc-1043	132	44	=	=	SYM
ijtc-1043	132	45	residue	residue	NOUN
ijtc-1043	132	46	.	.	PUNCT
ijtc-1043	133	1	for	for	ADP
ijtc-1043	133	2	the	the	DET
ijtc-1043	133	3	equation	equation	NOUN
ijtc-1043	133	4	function	function	NOUN
ijtc-1043	133	5	in	in	ADP
ijtc-1043	133	6	multiple	multiple	ADJ
ijtc-1043	133	7	linear	linear	ADJ
ijtc-1043	133	8	regression	regression	NOUN
ijtc-1043	133	9	with	with	ADP
ijtc-1043	133	10	moderating	moderating	NOUN
ijtc-1043	133	11	variables	variable	NOUN
ijtc-1043	133	12	,	,	PUNCT
ijtc-1043	133	13	edit	edit	NOUN
ijtc-1043	133	14	as	as	SCONJ
ijtc-1043	133	15	follows	follow	VERB
ijtc-1043	133	16	:	:	PUNCT
ijtc-1043	133	17	ŷ	ŷ	PROPN
ijtc-1043	133	18	=	=	SYM
ijtc-1043	133	19			NOUN
ijtc-1043	133	20	+	+	NUM
ijtc-1043	133	21	1x1z	1x1z	NOUN
ijtc-1043	133	22	+	+	CCONJ
ijtc-1043	133	23	2x2z	2x2z	ADJ
ijtc-1043	133	24	+	+	CCONJ
ijtc-1043	133	25	3x3z	3x3z	ADJ
ijtc-1043	133	26	+	+	NUM
ijtc-1043	133	27			NOUN
ijtc-1043	133	28	where	where	SCONJ
ijtc-1043	133	29	:	:	PUNCT
ijtc-1043	133	30	ŷ	ŷ	PROPN
ijtc-1043	133	31	=	=	SYM
ijtc-1043	133	32	economic	economic	ADJ
ijtc-1043	133	33	growth	growth	NOUN
ijtc-1043	133	34	;	;	PUNCT
ijtc-1043	133	35	α	α	NOUN
ijtc-1043	133	36	=	=	SYM
ijtc-1043	133	37	intercept	intercept	NOUN
ijtc-1043	133	38	or	or	CCONJ
ijtc-1043	133	39	constant	constant	ADJ
ijtc-1043	133	40	;	;	PUNCT
ijtc-1043	133	41			NOUN
ijtc-1043	133	42	=	=	PUNCT
ijtc-1043	133	43	regression	regression	NOUN
ijtc-1043	133	44	coefficient	coefficient	NOUN
ijtc-1043	133	45	;	;	PUNCT
ijtc-1043	133	46	x1z	x1z	NOUN
ijtc-1043	134	1	=	=	SYM
ijtc-1043	134	2	interaction	interaction	NOUN
ijtc-1043	134	3	of	of	ADP
ijtc-1043	134	4	regional	regional	ADJ
ijtc-1043	134	5	taxes	taxis	NOUN
ijtc-1043	134	6	with	with	ADP
ijtc-1043	134	7	regional	regional	ADJ
ijtc-1043	134	8	spending	spending	NOUN
ijtc-1043	134	9	;	;	PUNCT
ijtc-1043	134	10	x2z	x2z	X
ijtc-1043	134	11	=	=	SYM
ijtc-1043	134	12	interaction	interaction	NOUN
ijtc-1043	134	13	of	of	ADP
ijtc-1043	134	14	dau	dau	NOUN
ijtc-1043	134	15	with	with	ADP
ijtc-1043	134	16	regional	regional	ADJ
ijtc-1043	134	17	spending	spending	NOUN
ijtc-1043	134	18	;	;	PUNCT
ijtc-1043	134	19	x3z	x3z	X
ijtc-1043	134	20	=	=	PUNCT
ijtc-1043	134	21	interaction	interaction	NOUN
ijtc-1043	134	22	of	of	ADP
ijtc-1043	134	23	dbh	dbh	PROPN
ijtc-1043	134	24	with	with	ADP
ijtc-1043	134	25	regional	regional	ADJ
ijtc-1043	134	26	spending	spending	NOUN
ijtc-1043	134	27	;	;	PUNCT
ijtc-1043	134	28	and	and	CCONJ
ijtc-1043	134	29			NOUN
ijtc-1043	134	30	=	=	SYM
ijtc-1043	134	31	residue	residue	NOUN
ijtc-1043	134	32	.	.	PUNCT
ijtc-1043	135	1	result	result	NOUN
ijtc-1043	135	2	and	and	CCONJ
ijtc-1043	135	3	discussion	discussion	NOUN
ijtc-1043	135	4	descriptive	descriptive	ADJ
ijtc-1043	135	5	statistics	statistic	NOUN
ijtc-1043	135	6	after	after	ADP
ijtc-1043	135	7	calculating	calculate	VERB
ijtc-1043	135	8	the	the	DET
ijtc-1043	135	9	data	datum	NOUN
ijtc-1043	135	10	selected	select	VERB
ijtc-1043	135	11	through	through	ADP
ijtc-1043	135	12	spps	spp	NOUN
ijtc-1043	135	13	,	,	PUNCT
ijtc-1043	135	14	it	it	PRON
ijtc-1043	135	15	is	be	AUX
ijtc-1043	135	16	necessary	necessary	ADJ
ijtc-1043	135	17	to	to	PART
ijtc-1043	135	18	describe	describe	VERB
ijtc-1043	135	19	some	some	DET
ijtc-1043	135	20	data	datum	NOUN
ijtc-1043	135	21	output	output	NOUN
ijtc-1043	135	22	objects	object	NOUN
ijtc-1043	135	23	including	include	VERB
ijtc-1043	135	24	the	the	DET
ijtc-1043	135	25	average	average	ADJ
ijtc-1043	135	26	value	value	NOUN
ijtc-1043	135	27	(	(	PUNCT
ijtc-1043	135	28	mean	mean	ADJ
ijtc-1043	135	29	)	)	PUNCT
ijtc-1043	135	30	and	and	CCONJ
ijtc-1043	135	31	standard	standard	ADJ
ijtc-1043	135	32	deviation	deviation	NOUN
ijtc-1043	135	33	(	(	PUNCT
ijtc-1043	135	34	s.d	s.d	PROPN
ijtc-1043	135	35	)	)	PUNCT
ijtc-1043	135	36	.	.	PUNCT
ijtc-1043	136	1	for	for	ADP
ijtc-1043	136	2	results	result	NOUN
ijtc-1043	136	3	without	without	ADP
ijtc-1043	136	4	using	use	VERB
ijtc-1043	136	5	moderation	moderation	NOUN
ijtc-1043	136	6	,	,	PUNCT
ijtc-1043	136	7	a	a	DET
ijtc-1043	136	8	description	description	NOUN
ijtc-1043	136	9	of	of	ADP
ijtc-1043	136	10	the	the	DET
ijtc-1043	136	11	resulting	result	VERB
ijtc-1043	136	12	data	datum	NOUN
ijtc-1043	136	13	is	be	AUX
ijtc-1043	136	14	explained	explain	VERB
ijtc-1043	136	15	in	in	ADP
ijtc-1043	136	16	table	table	NOUN
ijtc-1043	136	17	2	2	NUM
ijtc-1043	136	18	.	.	PUNCT
ijtc-1043	136	19	table	table	NOUN
ijtc-1043	136	20	2	2	NUM
ijtc-1043	136	21	.	.	PUNCT
ijtc-1043	136	22	descriptive	descriptive	ADJ
ijtc-1043	136	23	statistics	statistic	NOUN
ijtc-1043	136	24	without	without	ADP
ijtc-1043	136	25	moderating	moderate	VERB
ijtc-1043	136	26	variable	variable	NOUN
ijtc-1043	136	27	(	(	PUNCT
ijtc-1043	136	28	n	n	NOUN
ijtc-1043	136	29	=	=	SYM
ijtc-1043	136	30	10	10	NUM
ijtc-1043	136	31	)	)	PUNCT
ijtc-1043	136	32	variables	variable	NOUN
ijtc-1043	136	33	mean	mean	VERB
ijtc-1043	136	34	s.d	s.d	VERB
ijtc-1043	136	35	economic	economic	ADJ
ijtc-1043	136	36	growth	growth	NOUN
ijtc-1043	136	37	5.0211	5.0211	NUM
ijtc-1043	136	38	5.04650	5.04650	NUM
ijtc-1043	136	39	local	local	ADJ
ijtc-1043	136	40	tax	tax	NOUN
ijtc-1043	136	41	23.3601	23.3601	NUM
ijtc-1043	136	42	1.57254	1.57254	NUM
ijtc-1043	136	43	dau	dau	NOUN
ijtc-1043	136	44	24.1067	24.1067	NUM
ijtc-1043	136	45	6.44119	6.44119	NUM
ijtc-1043	136	46	dbh	dbh	PROPN
ijtc-1043	136	47	27.2128	27.2128	NUM
ijtc-1043	136	48	3.53026	3.53026	NUM
ijtc-1043	136	49	source	source	NOUN
ijtc-1043	136	50	:	:	PUNCT
ijtc-1043	136	51	secondary	secondary	ADJ
ijtc-1043	136	52	data	datum	NOUN
ijtc-1043	136	53	is	be	AUX
ijtc-1043	136	54	processed	process	VERB
ijtc-1043	136	55	(	(	PUNCT
ijtc-1043	136	56	2023	2023	NUM
ijtc-1043	136	57	)	)	PUNCT
ijtc-1043	136	58	.	.	PUNCT
ijtc-1043	137	1	table	table	NOUN
ijtc-1043	137	2	2	2	NUM
ijtc-1043	137	3	above	above	ADP
ijtc-1043	137	4	verifies	verifie	NOUN
ijtc-1043	137	5	that	that	SCONJ
ijtc-1043	137	6	economic	economic	ADJ
ijtc-1043	137	7	growth	growth	NOUN
ijtc-1043	137	8	is	be	AUX
ijtc-1043	137	9	the	the	DET
ijtc-1043	137	10	dependent	dependent	ADJ
ijtc-1043	137	11	variable	variable	NOUN
ijtc-1043	137	12	as	as	ADV
ijtc-1043	137	13	well	well	ADV
ijtc-1043	137	14	as	as	ADP
ijtc-1043	137	15	regional	regional	ADJ
ijtc-1043	137	16	taxes	taxis	NOUN
ijtc-1043	137	17	,	,	PUNCT
ijtc-1043	137	18	dau	dau	NOUN
ijtc-1043	137	19	,	,	PUNCT
ijtc-1043	137	20	and	and	CCONJ
ijtc-1043	137	21	dbh	dbh	VERB
ijtc-1043	137	22	as	as	ADP
ijtc-1043	137	23	independent	independent	ADJ
ijtc-1043	137	24	variables	variable	NOUN
ijtc-1043	137	25	with	with	ADP
ijtc-1043	137	26	case	case	NOUN
ijtc-1043	137	27	studies	study	NOUN
ijtc-1043	137	28	in	in	ADP
ijtc-1043	137	29	berau	berau	PROPN
ijtc-1043	137	30	regency	regency	PROPN
ijtc-1043	137	31	throughout	throughout	ADP
ijtc-1043	137	32	2013	2013	NUM
ijtc-1043	137	33	–	–	PUNCT
ijtc-1043	137	34	2022	2022	NUM
ijtc-1043	137	35	.	.	PUNCT
ijtc-1043	138	1	if	if	SCONJ
ijtc-1043	138	2	broken	break	VERB
ijtc-1043	138	3	down	down	ADP
ijtc-1043	138	4	by	by	ADP
ijtc-1043	138	5	variable	variable	NOUN
ijtc-1043	138	6	,	,	PUNCT
ijtc-1043	138	7	it	it	PRON
ijtc-1043	138	8	is	be	AUX
ijtc-1043	138	9	known	know	VERB
ijtc-1043	138	10	that	that	SCONJ
ijtc-1043	138	11	the	the	DET
ijtc-1043	138	12	mean	mean	NOUN
ijtc-1043	138	13	and	and	CCONJ
ijtc-1043	138	14	sd	sd	ADP
ijtc-1043	138	15	scores	score	NOUN
ijtc-1043	138	16	for	for	ADP
ijtc-1043	138	17	economic	economic	ADJ
ijtc-1043	138	18	growth	growth	NOUN
ijtc-1043	138	19	are	be	AUX
ijtc-1043	138	20	5.0211	5.0211	NUM
ijtc-1043	138	21	and	and	CCONJ
ijtc-1043	138	22	5.04650	5.04650	NUM
ijtc-1043	138	23	.	.	PUNCT
ijtc-1043	139	1	in	in	ADP
ijtc-1043	139	2	local	local	ADJ
ijtc-1043	139	3	taxes	taxis	NOUN
ijtc-1043	139	4	,	,	PUNCT
ijtc-1043	139	5	the	the	DET
ijtc-1043	139	6	average	average	ADJ
ijtc-1043	139	7	score	score	NOUN
ijtc-1043	139	8	is	be	AUX
ijtc-1043	139	9	23.3601	23.3601	NUM
ijtc-1043	139	10	with	with	ADP
ijtc-1043	139	11	an	an	DET
ijtc-1043	139	12	s.d	s.d	PROPN
ijtc-1043	139	13	of	of	ADP
ijtc-1043	139	14	1.57254	1.57254	NUM
ijtc-1043	139	15	.	.	PUNCT
ijtc-1043	140	1	other	other	ADJ
ijtc-1043	140	2	results	result	NOUN
ijtc-1043	140	3	recapitulate	recapitulate	VERB
ijtc-1043	140	4	that	that	SCONJ
ijtc-1043	140	5	dau	dau	NOUN
ijtc-1043	140	6	has	have	VERB
ijtc-1043	140	7	a	a	DET
ijtc-1043	140	8	mean	mean	NOUN
ijtc-1043	140	9	and	and	CCONJ
ijtc-1043	140	10	s.d	s.d	VERB
ijtc-1043	140	11	score	score	NOUN
ijtc-1043	140	12	of	of	ADP
ijtc-1043	140	13	24.1067	24.1067	NUM
ijtc-1043	140	14	and	and	CCONJ
ijtc-1043	140	15	6.44119	6.44119	NUM
ijtc-1043	140	16	.	.	PUNCT
ijtc-1043	141	1	from	from	ADP
ijtc-1043	141	2	dbh	dbh	PROPN
ijtc-1043	141	3	,	,	PUNCT
ijtc-1043	141	4	the	the	DET
ijtc-1043	141	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	141	6	economic	economic	ADJ
ijtc-1043	141	7	growth	growth	NOUN
ijtc-1043	141	8	model	model	NOUN
ijtc-1043	141	9	with	with	ADP
ijtc-1043	141	10	regional	regional	ADJ
ijtc-1043	141	11	expenditure	expenditure	NOUN
ijtc-1043	141	12	as	as	ADP
ijtc-1043	141	13	a	a	DET
ijtc-1043	141	14	moderation	moderation	NOUN
ijtc-1043	141	15	variable	variable	NOUN
ijtc-1043	141	16	:	:	PUNCT
ijtc-1043	141	17	scale	scale	NOUN
ijtc-1043	141	18	in	in	ADP
ijtc-1043	141	19	berau	berau	PROPN
ijtc-1043	141	20	regency	regency	PROPN
ijtc-1043	141	21	roy	roy	PROPN
ijtc-1043	141	22	,	,	PUNCT
ijtc-1043	141	23	rochaida	rochaida	ADJ
ijtc-1043	141	24	,	,	PUNCT
ijtc-1043	141	25	and	and	CCONJ
ijtc-1043	141	26	suharto	suharto	PROPN
ijtc-1043	141	27	241	241	NUM
ijtc-1043	141	28	|	|	ADV
ijtc-1043	141	29	ilomata	ilomata	VERB
ijtc-1043	141	30	international	international	ADJ
ijtc-1043	141	31	journal	journal	NOUN
ijtc-1043	141	32	of	of	ADP
ijtc-1043	141	33	tax	tax	PROPN
ijtc-1043	141	34	&	&	CCONJ
ijtc-1043	141	35	accounting	accounting	PROPN
ijtc-1043	141	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	141	37	average	average	ADJ
ijtc-1043	141	38	score	score	NOUN
ijtc-1043	141	39	is	be	AUX
ijtc-1043	141	40	27.2128	27.2128	NUM
ijtc-1043	141	41	with	with	ADP
ijtc-1043	141	42	s.d	s.d	PROPN
ijtc-1043	141	43	of	of	ADP
ijtc-1043	141	44	3.53026	3.53026	NUM
ijtc-1043	141	45	.	.	PUNCT
ijtc-1043	142	1	then	then	ADV
ijtc-1043	142	2	,	,	PUNCT
ijtc-1043	142	3	for	for	ADP
ijtc-1043	142	4	the	the	DET
ijtc-1043	142	5	equation	equation	NOUN
ijtc-1043	142	6	after	after	ADP
ijtc-1043	142	7	the	the	DET
ijtc-1043	142	8	moderating	moderate	VERB
ijtc-1043	142	9	variable	variable	NOUN
ijtc-1043	142	10	involving	involve	VERB
ijtc-1043	142	11	regional	regional	ADJ
ijtc-1043	142	12	spending	spending	NOUN
ijtc-1043	142	13	,	,	PUNCT
ijtc-1043	142	14	the	the	DET
ijtc-1043	142	15	descriptive	descriptive	ADJ
ijtc-1043	142	16	statistics	statistic	NOUN
ijtc-1043	142	17	are	be	AUX
ijtc-1043	142	18	displayed	display	VERB
ijtc-1043	142	19	in	in	ADP
ijtc-1043	142	20	table	table	NOUN
ijtc-1043	142	21	3	3	NUM
ijtc-1043	142	22	.	.	PUNCT
ijtc-1043	142	23	table	table	NOUN
ijtc-1043	142	24	3	3	NUM
ijtc-1043	142	25	.	.	PUNCT
ijtc-1043	142	26	descriptive	descriptive	ADJ
ijtc-1043	142	27	statistics	statistic	NOUN
ijtc-1043	142	28	with	with	ADP
ijtc-1043	142	29	moderating	moderate	VERB
ijtc-1043	142	30	variable	variable	NOUN
ijtc-1043	142	31	(	(	PUNCT
ijtc-1043	142	32	n	n	NOUN
ijtc-1043	142	33	=	=	SYM
ijtc-1043	142	34	10	10	NUM
ijtc-1043	142	35	)	)	PUNCT
ijtc-1043	142	36	variables	variable	NOUN
ijtc-1043	142	37	mean	mean	VERB
ijtc-1043	142	38	s.d	s.d	VERB
ijtc-1043	142	39	economic	economic	ADJ
ijtc-1043	142	40	growth	growth	NOUN
ijtc-1043	142	41	5.0211	5.0211	NUM
ijtc-1043	142	42	5.04650	5.04650	NUM
ijtc-1043	142	43	local	local	ADJ
ijtc-1043	142	44	taxes	taxis	NOUN
ijtc-1043	142	45	and	and	CCONJ
ijtc-1043	142	46	regional	regional	ADJ
ijtc-1043	142	47	expenditure	expenditure	NOUN
ijtc-1043	142	48	51.4232	51.4232	NUM
ijtc-1043	142	49	1.85023	1.85023	NUM
ijtc-1043	142	50	dau	dau	NOUN
ijtc-1043	142	51	and	and	CCONJ
ijtc-1043	142	52	regional	regional	ADJ
ijtc-1043	142	53	expenditure	expenditure	NOUN
ijtc-1043	142	54	50.4013	50.4013	NUM
ijtc-1043	142	55	13.29539	13.29539	NUM
ijtc-1043	142	56	dbh	dbh	PROPN
ijtc-1043	142	57	and	and	CCONJ
ijtc-1043	142	58	regional	regional	ADJ
ijtc-1043	142	59	expenditure	expenditure	NOUN
ijtc-1043	142	60	54.8444	54.8444	NUM
ijtc-1043	142	61	7.09565	7.09565	NUM
ijtc-1043	142	62	source	source	NOUN
ijtc-1043	142	63	:	:	PUNCT
ijtc-1043	142	64	secondary	secondary	ADJ
ijtc-1043	142	65	data	datum	NOUN
ijtc-1043	142	66	is	be	AUX
ijtc-1043	142	67	processed	process	VERB
ijtc-1043	142	68	(	(	PUNCT
ijtc-1043	142	69	2023	2023	NUM
ijtc-1043	142	70	)	)	PUNCT
ijtc-1043	142	71	.	.	PUNCT
ijtc-1043	143	1	from	from	ADP
ijtc-1043	143	2	table	table	NOUN
ijtc-1043	143	3	3	3	NUM
ijtc-1043	143	4	,	,	PUNCT
ijtc-1043	143	5	it	it	PRON
ijtc-1043	143	6	is	be	AUX
ijtc-1043	143	7	concluded	conclude	VERB
ijtc-1043	143	8	that	that	SCONJ
ijtc-1043	143	9	the	the	DET
ijtc-1043	143	10	mean	mean	NOUN
ijtc-1043	143	11	and	and	CCONJ
ijtc-1043	143	12	sd	sd	ADP
ijtc-1043	143	13	scores	score	NOUN
ijtc-1043	143	14	for	for	ADP
ijtc-1043	143	15	economic	economic	ADJ
ijtc-1043	143	16	growth	growth	NOUN
ijtc-1043	143	17	are	be	AUX
ijtc-1043	143	18	5.0211	5.0211	NUM
ijtc-1043	143	19	and	and	CCONJ
ijtc-1043	143	20	5.04650	5.04650	NUM
ijtc-1043	143	21	.	.	PUNCT
ijtc-1043	144	1	on	on	ADP
ijtc-1043	144	2	the	the	DET
ijtc-1043	144	3	one	one	NUM
ijtc-1043	144	4	hand	hand	NOUN
ijtc-1043	144	5	,	,	PUNCT
ijtc-1043	144	6	the	the	DET
ijtc-1043	144	7	interaction	interaction	NOUN
ijtc-1043	144	8	between	between	ADP
ijtc-1043	144	9	regional	regional	ADJ
ijtc-1043	144	10	taxes	taxis	NOUN
ijtc-1043	144	11	and	and	CCONJ
ijtc-1043	144	12	regional	regional	ADJ
ijtc-1043	144	13	expenditure	expenditure	NOUN
ijtc-1043	144	14	has	have	VERB
ijtc-1043	144	15	a	a	DET
ijtc-1043	144	16	mean	mean	ADJ
ijtc-1043	144	17	score	score	NOUN
ijtc-1043	144	18	of	of	ADP
ijtc-1043	144	19	51.4232	51.4232	NUM
ijtc-1043	144	20	with	with	ADP
ijtc-1043	144	21	s.d	s.d	PROPN
ijtc-1043	144	22	reaching	reach	VERB
ijtc-1043	144	23	1.85023	1.85023	NUM
ijtc-1043	144	24	.	.	PUNCT
ijtc-1043	145	1	uniquely	uniquely	ADV
ijtc-1043	145	2	,	,	PUNCT
ijtc-1043	145	3	the	the	DET
ijtc-1043	145	4	interaction	interaction	NOUN
ijtc-1043	145	5	between	between	ADP
ijtc-1043	145	6	dau	dau	NOUN
ijtc-1043	145	7	and	and	CCONJ
ijtc-1043	145	8	regional	regional	ADJ
ijtc-1043	145	9	expenditure	expenditure	NOUN
ijtc-1043	145	10	produces	produce	VERB
ijtc-1043	145	11	a	a	DET
ijtc-1043	145	12	mean	mean	NOUN
ijtc-1043	145	13	and	and	CCONJ
ijtc-1043	145	14	sd	sd	ADP
ijtc-1043	145	15	score	score	NOUN
ijtc-1043	145	16	of	of	ADP
ijtc-1043	145	17	50.4013	50.4013	NUM
ijtc-1043	145	18	and	and	CCONJ
ijtc-1043	145	19	13.29539	13.29539	NUM
ijtc-1043	145	20	.	.	PUNCT
ijtc-1043	146	1	finally	finally	ADV
ijtc-1043	146	2	,	,	PUNCT
ijtc-1043	146	3	the	the	DET
ijtc-1043	146	4	interaction	interaction	NOUN
ijtc-1043	146	5	of	of	ADP
ijtc-1043	146	6	dbh	dbh	PROPN
ijtc-1043	146	7	and	and	CCONJ
ijtc-1043	146	8	regional	regional	ADJ
ijtc-1043	146	9	expenditure	expenditure	NOUN
ijtc-1043	146	10	found	find	VERB
ijtc-1043	146	11	that	that	SCONJ
ijtc-1043	146	12	the	the	DET
ijtc-1043	146	13	mean	mean	NOUN
ijtc-1043	146	14	and	and	CCONJ
ijtc-1043	146	15	s.d	s.d	PROPN
ijtc-1043	146	16	scores	score	NOUN
ijtc-1043	146	17	reached	reach	VERB
ijtc-1043	146	18	54.8444	54.8444	NUM
ijtc-1043	146	19	and	and	CCONJ
ijtc-1043	146	20	7.09565	7.09565	NUM
ijtc-1043	146	21	.	.	PUNCT
ijtc-1043	147	1	classic	classic	ADJ
ijtc-1043	147	2	assumption	assumption	NOUN
ijtc-1043	147	3	test	test	NOUN
ijtc-1043	147	4	a	a	DET
ijtc-1043	147	5	scientific	scientific	ADJ
ijtc-1043	147	6	study	study	NOUN
ijtc-1043	147	7	with	with	ADP
ijtc-1043	147	8	testing	testing	NOUN
ijtc-1043	147	9	based	base	VERB
ijtc-1043	147	10	on	on	ADP
ijtc-1043	147	11	a	a	DET
ijtc-1043	147	12	regression	regression	NOUN
ijtc-1043	147	13	approach	approach	NOUN
ijtc-1043	147	14	can	can	AUX
ijtc-1043	147	15	be	be	AUX
ijtc-1043	147	16	carried	carry	VERB
ijtc-1043	147	17	out	out	ADP
ijtc-1043	147	18	after	after	ADP
ijtc-1043	147	19	fulfilling	fulfil	VERB
ijtc-1043	147	20	the	the	DET
ijtc-1043	147	21	requirements	requirement	NOUN
ijtc-1043	147	22	of	of	ADP
ijtc-1043	147	23	classical	classical	ADJ
ijtc-1043	147	24	assumptions	assumption	NOUN
ijtc-1043	147	25	.	.	PUNCT
ijtc-1043	148	1	the	the	DET
ijtc-1043	148	2	classical	classical	ADJ
ijtc-1043	148	3	assumption	assumption	NOUN
ijtc-1043	148	4	tests	test	NOUN
ijtc-1043	148	5	applied	apply	VERB
ijtc-1043	148	6	in	in	ADP
ijtc-1043	148	7	this	this	DET
ijtc-1043	148	8	paper	paper	NOUN
ijtc-1043	148	9	are	be	AUX
ijtc-1043	148	10	normality	normality	NOUN
ijtc-1043	148	11	and	and	CCONJ
ijtc-1043	148	12	multicollinearity	multicollinearity	NOUN
ijtc-1043	148	13	.	.	PUNCT
ijtc-1043	149	1	first	first	ADV
ijtc-1043	149	2	,	,	PUNCT
ijtc-1043	149	3	calculating	calculate	VERB
ijtc-1043	149	4	the	the	DET
ijtc-1043	149	5	classical	classical	ADJ
ijtc-1043	149	6	assumptions	assumption	NOUN
ijtc-1043	149	7	serves	serve	VERB
ijtc-1043	149	8	as	as	ADP
ijtc-1043	149	9	a	a	DET
ijtc-1043	149	10	signal	signal	NOUN
ijtc-1043	149	11	whether	whether	SCONJ
ijtc-1043	149	12	the	the	DET
ijtc-1043	149	13	residual	residual	ADJ
ijtc-1043	149	14	values	value	NOUN
ijtc-1043	149	15	in	in	ADP
ijtc-1043	149	16	the	the	DET
ijtc-1043	149	17	regression	regression	NOUN
ijtc-1043	149	18	model	model	NOUN
ijtc-1043	149	19	have	have	AUX
ijtc-1043	149	20	exceeded	exceed	VERB
ijtc-1043	149	21	the	the	DET
ijtc-1043	149	22	normal	normal	ADJ
ijtc-1043	149	23	distribution	distribution	NOUN
ijtc-1043	149	24	.	.	PUNCT
ijtc-1043	150	1	if	if	SCONJ
ijtc-1043	150	2	initial	initial	ADJ
ijtc-1043	150	3	data	datum	NOUN
ijtc-1043	150	4	is	be	AUX
ijtc-1043	150	5	used	use	VERB
ijtc-1043	150	6	,	,	PUNCT
ijtc-1043	150	7	the	the	DET
ijtc-1043	150	8	results	result	NOUN
ijtc-1043	150	9	obtained	obtain	VERB
ijtc-1043	150	10	in	in	ADP
ijtc-1043	150	11	this	this	DET
ijtc-1043	150	12	test	test	NOUN
ijtc-1043	150	13	are	be	AUX
ijtc-1043	150	14	classified	classify	VERB
ijtc-1043	150	15	as	as	ADP
ijtc-1043	150	16	abnormal	abnormal	ADJ
ijtc-1043	150	17	.	.	PUNCT
ijtc-1043	151	1	the	the	DET
ijtc-1043	151	2	main	main	ADJ
ijtc-1043	151	3	reason	reason	NOUN
ijtc-1043	151	4	is	be	AUX
ijtc-1043	151	5	because	because	SCONJ
ijtc-1043	151	6	there	there	PRON
ijtc-1043	151	7	is	be	VERB
ijtc-1043	151	8	a	a	DET
ijtc-1043	151	9	large	large	ADJ
ijtc-1043	151	10	gap	gap	NOUN
ijtc-1043	151	11	between	between	ADP
ijtc-1043	151	12	one	one	NUM
ijtc-1043	151	13	variable	variable	NOUN
ijtc-1043	151	14	and	and	CCONJ
ijtc-1043	151	15	another	another	PRON
ijtc-1043	151	16	,	,	PUNCT
ijtc-1043	151	17	so	so	SCONJ
ijtc-1043	151	18	data	datum	NOUN
ijtc-1043	151	19	transformation	transformation	NOUN
ijtc-1043	151	20	needs	need	VERB
ijtc-1043	151	21	to	to	PART
ijtc-1043	151	22	be	be	AUX
ijtc-1043	151	23	carried	carry	VERB
ijtc-1043	151	24	out	out	ADP
ijtc-1043	151	25	to	to	PART
ijtc-1043	151	26	make	make	VERB
ijtc-1043	151	27	it	it	PRON
ijtc-1043	151	28	normal	normal	ADJ
ijtc-1043	151	29	via	via	ADP
ijtc-1043	151	30	natural	natural	ADJ
ijtc-1043	151	31	logarithm	logarithm	NOUN
ijtc-1043	151	32	(	(	PUNCT
ijtc-1043	151	33	ln	ln	ADJ
ijtc-1043	151	34	)	)	PUNCT
ijtc-1043	151	35	.	.	PUNCT
ijtc-1043	152	1	in	in	ADP
ijtc-1043	152	2	the	the	DET
ijtc-1043	152	3	following	following	NOUN
ijtc-1043	152	4	,	,	PUNCT
ijtc-1043	152	5	the	the	DET
ijtc-1043	152	6	normal	normal	ADJ
ijtc-1043	152	7	probably	probably	ADV
ijtc-1043	152	8	plot	plot	NOUN
ijtc-1043	152	9	of	of	ADP
ijtc-1043	152	10	standardized	standardized	ADJ
ijtc-1043	152	11	residual	residual	ADJ
ijtc-1043	152	12	will	will	AUX
ijtc-1043	152	13	be	be	AUX
ijtc-1043	152	14	displayed	display	VERB
ijtc-1043	152	15	as	as	ADP
ijtc-1043	152	16	a	a	DET
ijtc-1043	152	17	form	form	NOUN
ijtc-1043	152	18	of	of	ADP
ijtc-1043	152	19	synchronization	synchronization	NOUN
ijtc-1043	152	20	through	through	ADP
ijtc-1043	152	21	the	the	DET
ijtc-1043	152	22	normality	normality	NOUN
ijtc-1043	152	23	test	test	NOUN
ijtc-1043	152	24	,	,	PUNCT
ijtc-1043	152	25	both	both	CCONJ
ijtc-1043	152	26	before	before	SCONJ
ijtc-1043	152	27	there	there	PRON
ijtc-1043	152	28	is	be	VERB
ijtc-1043	152	29	a	a	DET
ijtc-1043	152	30	moderating	moderate	VERB
ijtc-1043	152	31	variable	variable	NOUN
ijtc-1043	152	32	and	and	CCONJ
ijtc-1043	152	33	after	after	SCONJ
ijtc-1043	152	34	it	it	PRON
ijtc-1043	152	35	is	be	AUX
ijtc-1043	152	36	entered	enter	VERB
ijtc-1043	152	37	using	use	VERB
ijtc-1043	152	38	a	a	DET
ijtc-1043	152	39	moderating	moderate	VERB
ijtc-1043	152	40	variable	variable	NOUN
ijtc-1043	152	41	.	.	PUNCT
ijtc-1043	153	1	figure	figure	NOUN
ijtc-1043	153	2	2	2	NUM
ijtc-1043	153	3	.	.	PUNCT
ijtc-1043	153	4	normality	normality	NOUN
ijtc-1043	153	5	test	test	NOUN
ijtc-1043	153	6	without	without	ADP
ijtc-1043	153	7	moderating	moderate	VERB
ijtc-1043	153	8	variable	variable	ADJ
ijtc-1043	153	9	source	source	NOUN
ijtc-1043	153	10	:	:	PUNCT
ijtc-1043	153	11	secondary	secondary	ADJ
ijtc-1043	153	12	data	datum	NOUN
ijtc-1043	153	13	is	be	AUX
ijtc-1043	153	14	processed	process	VERB
ijtc-1043	153	15	(	(	PUNCT
ijtc-1043	153	16	2023	2023	NUM
ijtc-1043	153	17	)	)	PUNCT
ijtc-1043	153	18	.	.	PUNCT
ijtc-1043	154	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	154	2	economic	economic	ADJ
ijtc-1043	154	3	growth	growth	NOUN
ijtc-1043	154	4	model	model	NOUN
ijtc-1043	154	5	with	with	ADP
ijtc-1043	154	6	regional	regional	ADJ
ijtc-1043	154	7	expenditure	expenditure	NOUN
ijtc-1043	154	8	as	as	ADP
ijtc-1043	154	9	a	a	DET
ijtc-1043	154	10	moderation	moderation	NOUN
ijtc-1043	154	11	variable	variable	NOUN
ijtc-1043	154	12	:	:	PUNCT
ijtc-1043	154	13	scale	scale	NOUN
ijtc-1043	154	14	in	in	ADP
ijtc-1043	154	15	berau	berau	PROPN
ijtc-1043	154	16	regency	regency	PROPN
ijtc-1043	154	17	roy	roy	PROPN
ijtc-1043	154	18	,	,	PUNCT
ijtc-1043	154	19	rochaida	rochaida	ADJ
ijtc-1043	154	20	,	,	PUNCT
ijtc-1043	154	21	and	and	CCONJ
ijtc-1043	154	22	suharto	suharto	ADJ
ijtc-1043	154	23	242	242	NUM
ijtc-1043	154	24	|	|	ADV
ijtc-1043	154	25	ilomata	ilomata	PROPN
ijtc-1043	154	26	international	international	ADJ
ijtc-1043	154	27	journal	journal	NOUN
ijtc-1043	154	28	of	of	ADP
ijtc-1043	154	29	tax	tax	PROPN
ijtc-1043	154	30	&	&	CCONJ
ijtc-1043	154	31	accounting	accounting	PROPN
ijtc-1043	154	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	154	33	figure	figure	NOUN
ijtc-1043	154	34	2	2	NUM
ijtc-1043	154	35	above	above	ADV
ijtc-1043	154	36	validates	validate	VERB
ijtc-1043	154	37	the	the	DET
ijtc-1043	154	38	normal	normal	ADJ
ijtc-1043	154	39	distribution	distribution	NOUN
ijtc-1043	154	40	pattern	pattern	NOUN
ijtc-1043	154	41	which	which	PRON
ijtc-1043	154	42	shows	show	VERB
ijtc-1043	154	43	that	that	SCONJ
ijtc-1043	154	44	the	the	DET
ijtc-1043	154	45	data	data	NOUN
ijtc-1043	154	46	distribution	distribution	NOUN
ijtc-1043	154	47	points	point	NOUN
ijtc-1043	154	48	are	be	AUX
ijtc-1043	154	49	close	close	ADJ
ijtc-1043	154	50	to	to	ADP
ijtc-1043	154	51	a	a	DET
ijtc-1043	154	52	diagonal	diagonal	ADJ
ijtc-1043	154	53	line	line	NOUN
ijtc-1043	154	54	.	.	PUNCT
ijtc-1043	155	1	after	after	ADP
ijtc-1043	155	2	transformation	transformation	NOUN
ijtc-1043	155	3	,	,	PUNCT
ijtc-1043	155	4	this	this	DET
ijtc-1043	155	5	regression	regression	NOUN
ijtc-1043	155	6	model	model	NOUN
ijtc-1043	155	7	is	be	AUX
ijtc-1043	155	8	suitable	suitable	ADJ
ijtc-1043	155	9	for	for	ADP
ijtc-1043	155	10	use	use	NOUN
ijtc-1043	155	11	in	in	ADP
ijtc-1043	155	12	research	research	NOUN
ijtc-1043	155	13	.	.	PUNCT
ijtc-1043	156	1	next	next	ADV
ijtc-1043	156	2	,	,	PUNCT
ijtc-1043	156	3	figure	figure	NOUN
ijtc-1043	156	4	3	3	NUM
ijtc-1043	156	5	below	below	ADV
ijtc-1043	156	6	validates	validate	VERB
ijtc-1043	156	7	the	the	DET
ijtc-1043	156	8	normality	normality	NOUN
ijtc-1043	156	9	test	test	NOUN
ijtc-1043	156	10	for	for	ADP
ijtc-1043	156	11	data	datum	NOUN
ijtc-1043	156	12	that	that	PRON
ijtc-1043	156	13	includes	include	VERB
ijtc-1043	156	14	moderating	moderating	NOUN
ijtc-1043	156	15	variables	variable	NOUN
ijtc-1043	156	16	.	.	PUNCT
ijtc-1043	157	1	figure	figure	NOUN
ijtc-1043	157	2	3	3	NUM
ijtc-1043	157	3	.	.	PUNCT
ijtc-1043	157	4	normality	normality	NOUN
ijtc-1043	157	5	test	test	NOUN
ijtc-1043	157	6	with	with	ADP
ijtc-1043	157	7	moderating	moderate	VERB
ijtc-1043	157	8	variable	variable	ADJ
ijtc-1043	157	9	source	source	NOUN
ijtc-1043	157	10	:	:	PUNCT
ijtc-1043	157	11	secondary	secondary	ADJ
ijtc-1043	157	12	data	datum	NOUN
ijtc-1043	157	13	is	be	AUX
ijtc-1043	157	14	processed	process	VERB
ijtc-1043	157	15	(	(	PUNCT
ijtc-1043	157	16	2023	2023	NUM
ijtc-1043	157	17	)	)	PUNCT
ijtc-1043	157	18	.	.	PUNCT
ijtc-1043	158	1	from	from	ADP
ijtc-1043	158	2	figure	figure	NOUN
ijtc-1043	158	3	3	3	NUM
ijtc-1043	158	4	,	,	PUNCT
ijtc-1043	158	5	it	it	PRON
ijtc-1043	158	6	can	can	AUX
ijtc-1043	158	7	be	be	AUX
ijtc-1043	158	8	concluded	conclude	VERB
ijtc-1043	158	9	that	that	SCONJ
ijtc-1043	158	10	the	the	DET
ijtc-1043	158	11	data	datum	NOUN
ijtc-1043	158	12	with	with	ADP
ijtc-1043	158	13	the	the	DET
ijtc-1043	158	14	moderating	moderate	VERB
ijtc-1043	158	15	variable	variable	NOUN
ijtc-1043	158	16	produces	produce	VERB
ijtc-1043	158	17	a	a	DET
ijtc-1043	158	18	pattern	pattern	NOUN
ijtc-1043	158	19	that	that	PRON
ijtc-1043	158	20	spreads	spread	VERB
ijtc-1043	158	21	close	close	ADV
ijtc-1043	158	22	to	to	ADP
ijtc-1043	158	23	the	the	DET
ijtc-1043	158	24	diagonal	diagonal	ADJ
ijtc-1043	158	25	line	line	NOUN
ijtc-1043	158	26	.	.	PUNCT
ijtc-1043	159	1	through	through	ADP
ijtc-1043	159	2	data	data	NOUN
ijtc-1043	159	3	transformation	transformation	NOUN
ijtc-1043	159	4	,	,	PUNCT
ijtc-1043	159	5	the	the	DET
ijtc-1043	159	6	existing	exist	VERB
ijtc-1043	159	7	regression	regression	NOUN
ijtc-1043	159	8	model	model	NOUN
ijtc-1043	159	9	is	be	AUX
ijtc-1043	159	10	suitable	suitable	ADJ
ijtc-1043	159	11	for	for	ADP
ijtc-1043	159	12	use	use	NOUN
ijtc-1043	159	13	in	in	ADP
ijtc-1043	159	14	research	research	NOUN
ijtc-1043	159	15	.	.	PUNCT
ijtc-1043	160	1	second	second	ADJ
ijtc-1043	160	2	,	,	PUNCT
ijtc-1043	160	3	a	a	DET
ijtc-1043	160	4	good	good	ADJ
ijtc-1043	160	5	study	study	NOUN
ijtc-1043	160	6	model	model	NOUN
ijtc-1043	160	7	can	can	AUX
ijtc-1043	160	8	be	be	AUX
ijtc-1043	160	9	detected	detect	VERB
ijtc-1043	160	10	by	by	ADP
ijtc-1043	160	11	collinearity	collinearity	NOUN
ijtc-1043	160	12	statistics	statistic	NOUN
ijtc-1043	160	13	of	of	ADP
ijtc-1043	160	14	each	each	DET
ijtc-1043	160	15	independent	independent	ADJ
ijtc-1043	160	16	variable	variable	NOUN
ijtc-1043	160	17	.	.	PUNCT
ijtc-1043	161	1	to	to	PART
ijtc-1043	161	2	find	find	VERB
ijtc-1043	161	3	out	out	ADP
ijtc-1043	161	4	,	,	PUNCT
ijtc-1043	161	5	multicollinearity	multicollinearity	NOUN
ijtc-1043	161	6	testing	testing	NOUN
ijtc-1043	161	7	is	be	AUX
ijtc-1043	161	8	implemented	implement	VERB
ijtc-1043	161	9	.	.	PUNCT
ijtc-1043	162	1	table	table	NOUN
ijtc-1043	162	2	4	4	NUM
ijtc-1043	162	3	.	.	PUNCT
ijtc-1043	162	4	multicollinearity	multicollinearity	NOUN
ijtc-1043	162	5	test	test	NOUN
ijtc-1043	162	6	without	without	ADP
ijtc-1043	162	7	moderating	moderate	VERB
ijtc-1043	162	8	variable	variable	ADJ
ijtc-1043	162	9	variables	variable	NOUN
ijtc-1043	162	10	collinearity	collinearity	NOUN
ijtc-1043	162	11	statistics	statistic	NOUN
ijtc-1043	162	12	tolerance	tolerance	NOUN
ijtc-1043	162	13	vif	vif	NOUN
ijtc-1043	162	14	local	local	ADJ
ijtc-1043	162	15	tax	tax	NOUN
ijtc-1043	162	16	.592	.592	NUM
ijtc-1043	162	17	1.691	1.691	NUM
ijtc-1043	162	18	dau	dau	NOUN
ijtc-1043	162	19	.749	.749	NUM
ijtc-1043	163	1	1.335	1.335	NUM
ijtc-1043	163	2	dbh	dbh	PROPN
ijtc-1043	163	3	.663	.663	NUM
ijtc-1043	163	4	1.509	1.509	NUM
ijtc-1043	163	5	source	source	NOUN
ijtc-1043	163	6	:	:	PUNCT
ijtc-1043	163	7	secondary	secondary	ADJ
ijtc-1043	163	8	data	datum	NOUN
ijtc-1043	163	9	is	be	AUX
ijtc-1043	163	10	processed	process	VERB
ijtc-1043	163	11	(	(	PUNCT
ijtc-1043	163	12	2023	2023	NUM
ijtc-1043	163	13	)	)	PUNCT
ijtc-1043	163	14	.	.	PUNCT
ijtc-1043	164	1	table	table	NOUN
ijtc-1043	164	2	4	4	NUM
ijtc-1043	164	3	indicates	indicate	VERB
ijtc-1043	164	4	that	that	SCONJ
ijtc-1043	164	5	the	the	DET
ijtc-1043	164	6	tolerance	tolerance	NOUN
ijtc-1043	164	7	and	and	CCONJ
ijtc-1043	164	8	vif	vif	NOUN
ijtc-1043	164	9	scores	score	NOUN
ijtc-1043	164	10	for	for	ADP
ijtc-1043	164	11	the	the	DET
ijtc-1043	164	12	three	three	NUM
ijtc-1043	164	13	variables	variable	NOUN
ijtc-1043	164	14	(	(	PUNCT
ijtc-1043	164	15	regional	regional	ADJ
ijtc-1043	164	16	tax	tax	NOUN
ijtc-1043	164	17	,	,	PUNCT
ijtc-1043	164	18	dau	dau	NOUN
ijtc-1043	164	19	,	,	PUNCT
ijtc-1043	164	20	and	and	CCONJ
ijtc-1043	164	21	dbh	dbh	PROPN
ijtc-1043	164	22	)	)	PUNCT
ijtc-1043	164	23	are	be	AUX
ijtc-1043	164	24	0.592	0.592	NUM
ijtc-1043	164	25	,	,	PUNCT
ijtc-1043	164	26	0.749	0.749	NUM
ijtc-1043	164	27	,	,	PUNCT
ijtc-1043	164	28	and	and	CCONJ
ijtc-1043	164	29	0.663	0.663	NUM
ijtc-1043	164	30	(	(	PUNCT
ijtc-1043	164	31	>	>	NOUN
ijtc-1043	164	32	0.1	0.1	NUM
ijtc-1043	164	33	)	)	PUNCT
ijtc-1043	164	34	with	with	ADP
ijtc-1043	164	35	vif	vif	NOUN
ijtc-1043	164	36	values	value	NOUN
ijtc-1043	164	37	reaching	reach	VERB
ijtc-1043	164	38	1.691	1.691	NUM
ijtc-1043	164	39	,	,	PUNCT
ijtc-1043	164	40	1.335	1.335	NUM
ijtc-1043	164	41	,	,	PUNCT
ijtc-1043	164	42	and	and	CCONJ
ijtc-1043	164	43	1.509	1.509	NUM
ijtc-1043	164	44	.	.	PUNCT
ijtc-1043	165	1	from	from	ADP
ijtc-1043	165	2	these	these	DET
ijtc-1043	165	3	results	result	NOUN
ijtc-1043	165	4	,	,	PUNCT
ijtc-1043	165	5	it	it	PRON
ijtc-1043	165	6	was	be	AUX
ijtc-1043	165	7	concluded	conclude	VERB
ijtc-1043	165	8	that	that	SCONJ
ijtc-1043	165	9	all	all	DET
ijtc-1043	165	10	existing	exist	VERB
ijtc-1043	165	11	variables	variable	NOUN
ijtc-1043	165	12	without	without	ADP
ijtc-1043	165	13	using	use	VERB
ijtc-1043	165	14	moderation	moderation	NOUN
ijtc-1043	165	15	had	have	VERB
ijtc-1043	165	16	a	a	DET
ijtc-1043	165	17	tolerance	tolerance	NOUN
ijtc-1043	165	18	score	score	NOUN
ijtc-1043	165	19	greater	great	ADJ
ijtc-1043	165	20	than	than	ADP
ijtc-1043	165	21	0.1	0.1	NUM
ijtc-1043	165	22	(	(	PUNCT
ijtc-1043	165	23	>	>	NOUN
ijtc-1043	165	24	0.1	0.1	NUM
ijtc-1043	165	25	)	)	PUNCT
ijtc-1043	165	26	with	with	ADP
ijtc-1043	165	27	a	a	DET
ijtc-1043	165	28	vif	vif	NOUN
ijtc-1043	165	29	smaller	small	ADJ
ijtc-1043	165	30	than	than	ADP
ijtc-1043	165	31	10	10	NUM
ijtc-1043	165	32	(	(	PUNCT
ijtc-1043	165	33	vif	vif	NOUN
ijtc-1043	165	34	<	<	NOUN
ijtc-1043	165	35	10	10	NUM
ijtc-1043	165	36	)	)	PUNCT
ijtc-1043	165	37	.	.	PUNCT
ijtc-1043	166	1	that	that	DET
ijtc-1043	166	2	way	way	NOUN
ijtc-1043	166	3	,	,	PUNCT
ijtc-1043	166	4	the	the	DET
ijtc-1043	166	5	data	datum	NOUN
ijtc-1043	166	6	in	in	ADP
ijtc-1043	166	7	this	this	DET
ijtc-1043	166	8	paper	paper	NOUN
ijtc-1043	166	9	does	do	AUX
ijtc-1043	166	10	not	not	PART
ijtc-1043	166	11	contain	contain	VERB
ijtc-1043	166	12	symptoms	symptom	NOUN
ijtc-1043	166	13	of	of	ADP
ijtc-1043	166	14	multicollinearity	multicollinearity	NOUN
ijtc-1043	166	15	.	.	PUNCT
ijtc-1043	167	1	table	table	NOUN
ijtc-1043	167	2	5	5	NUM
ijtc-1043	167	3	.	.	PUNCT
ijtc-1043	168	1	multicollinearity	multicollinearity	NOUN
ijtc-1043	168	2	test	test	NOUN
ijtc-1043	168	3	with	with	ADP
ijtc-1043	168	4	moderating	moderate	VERB
ijtc-1043	168	5	variable	variable	ADJ
ijtc-1043	168	6	variables	variable	NOUN
ijtc-1043	168	7	collinearity	collinearity	NOUN
ijtc-1043	168	8	statistics	statistic	NOUN
ijtc-1043	168	9	tolerance	tolerance	NOUN
ijtc-1043	168	10	vif	vif	NOUN
ijtc-1043	168	11	interaction	interaction	NOUN
ijtc-1043	168	12	of	of	ADP
ijtc-1043	168	13	local	local	ADJ
ijtc-1043	168	14	tax	tax	NOUN
ijtc-1043	168	15	and	and	CCONJ
ijtc-1043	168	16	regional	regional	ADJ
ijtc-1043	168	17	expenditure	expenditure	NOUN
ijtc-1043	168	18	.410	.410	NUM
ijtc-1043	168	19	2.437	2.437	NUM
ijtc-1043	168	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	168	21	economic	economic	ADJ
ijtc-1043	168	22	growth	growth	NOUN
ijtc-1043	168	23	model	model	NOUN
ijtc-1043	168	24	with	with	ADP
ijtc-1043	168	25	regional	regional	ADJ
ijtc-1043	168	26	expenditure	expenditure	NOUN
ijtc-1043	168	27	as	as	ADP
ijtc-1043	168	28	a	a	DET
ijtc-1043	168	29	moderation	moderation	NOUN
ijtc-1043	168	30	variable	variable	NOUN
ijtc-1043	168	31	:	:	PUNCT
ijtc-1043	168	32	scale	scale	NOUN
ijtc-1043	168	33	in	in	ADP
ijtc-1043	168	34	berau	berau	PROPN
ijtc-1043	168	35	regency	regency	PROPN
ijtc-1043	168	36	roy	roy	PROPN
ijtc-1043	168	37	,	,	PUNCT
ijtc-1043	168	38	rochaida	rochaida	ADJ
ijtc-1043	168	39	,	,	PUNCT
ijtc-1043	168	40	and	and	CCONJ
ijtc-1043	168	41	suharto	suharto	PROPN
ijtc-1043	168	42	243	243	NUM
ijtc-1043	168	43	|	|	ADV
ijtc-1043	168	44	ilomata	ilomata	PROPN
ijtc-1043	168	45	international	international	ADJ
ijtc-1043	168	46	journal	journal	NOUN
ijtc-1043	168	47	of	of	ADP
ijtc-1043	168	48	tax	tax	PROPN
ijtc-1043	168	49	&	&	CCONJ
ijtc-1043	168	50	accounting	account	VERB
ijtc-1043	168	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	168	52	interaction	interaction	NOUN
ijtc-1043	168	53	of	of	ADP
ijtc-1043	168	54	dau	dau	NOUN
ijtc-1043	168	55	and	and	CCONJ
ijtc-1043	168	56	regional	regional	ADJ
ijtc-1043	168	57	expenditure	expenditure	NOUN
ijtc-1043	168	58	.753	.753	NUM
ijtc-1043	168	59	1.328	1.328	NUM
ijtc-1043	168	60	interaction	interaction	NOUN
ijtc-1043	168	61	of	of	ADP
ijtc-1043	168	62	dbh	dbh	PROPN
ijtc-1043	168	63	and	and	CCONJ
ijtc-1043	168	64	regional	regional	ADJ
ijtc-1043	168	65	expenditure	expenditure	NOUN
ijtc-1043	168	66	.619	.619	NUM
ijtc-1043	168	67	1.615	1.615	NUM
ijtc-1043	168	68	source	source	NOUN
ijtc-1043	168	69	:	:	PUNCT
ijtc-1043	168	70	secondary	secondary	ADJ
ijtc-1043	168	71	data	datum	NOUN
ijtc-1043	168	72	is	be	AUX
ijtc-1043	168	73	processed	process	VERB
ijtc-1043	168	74	(	(	PUNCT
ijtc-1043	168	75	2023	2023	NUM
ijtc-1043	168	76	)	)	PUNCT
ijtc-1043	168	77	.	.	PUNCT
ijtc-1043	169	1	evaluation	evaluation	NOUN
ijtc-1043	169	2	of	of	ADP
ijtc-1043	169	3	the	the	DET
ijtc-1043	169	4	multicollinearity	multicollinearity	NOUN
ijtc-1043	169	5	assumption	assumption	NOUN
ijtc-1043	169	6	refers	refer	VERB
ijtc-1043	169	7	to	to	ADP
ijtc-1043	169	8	the	the	DET
ijtc-1043	169	9	tolerance	tolerance	NOUN
ijtc-1043	169	10	scores	score	NOUN
ijtc-1043	169	11	for	for	ADP
ijtc-1043	169	12	all	all	DET
ijtc-1043	169	13	independent	independent	ADJ
ijtc-1043	169	14	variables	variable	NOUN
ijtc-1043	169	15	,	,	PUNCT
ijtc-1043	169	16	namely	namely	ADV
ijtc-1043	169	17	regional	regional	ADJ
ijtc-1043	169	18	taxes	taxis	NOUN
ijtc-1043	169	19	,	,	PUNCT
ijtc-1043	169	20	dau	dau	NOUN
ijtc-1043	169	21	,	,	PUNCT
ijtc-1043	169	22	and	and	CCONJ
ijtc-1043	169	23	dbh	dbh	PROPN
ijtc-1043	169	24	which	which	PRON
ijtc-1043	169	25	interact	interact	VERB
ijtc-1043	169	26	with	with	ADP
ijtc-1043	169	27	regional	regional	ADJ
ijtc-1043	169	28	expenditure	expenditure	NOUN
ijtc-1043	169	29	,	,	PUNCT
ijtc-1043	169	30	which	which	PRON
ijtc-1043	169	31	are	be	AUX
ijtc-1043	169	32	0.410	0.410	NUM
ijtc-1043	169	33	,	,	PUNCT
ijtc-1043	169	34	0.753	0.753	NUM
ijtc-1043	169	35	,	,	PUNCT
ijtc-1043	169	36	and	and	CCONJ
ijtc-1043	169	37	0.619	0.619	NUM
ijtc-1043	169	38	,	,	PUNCT
ijtc-1043	169	39	where	where	SCONJ
ijtc-1043	169	40	the	the	DET
ijtc-1043	169	41	vif	vif	NOUN
ijtc-1043	169	42	values	value	NOUN
ijtc-1043	169	43	reach	reach	VERB
ijtc-1043	169	44	2.437	2.437	NUM
ijtc-1043	169	45	,	,	PUNCT
ijtc-1043	169	46	1.328	1.328	NUM
ijtc-1043	169	47	,	,	PUNCT
ijtc-1043	169	48	and	and	CCONJ
ijtc-1043	169	49	1.615	1.615	NUM
ijtc-1043	169	50	,	,	PUNCT
ijtc-1043	169	51	respectively	respectively	ADV
ijtc-1043	169	52	.	.	PUNCT
ijtc-1043	170	1	in	in	ADP
ijtc-1043	170	2	line	line	NOUN
ijtc-1043	170	3	with	with	ADP
ijtc-1043	170	4	the	the	DET
ijtc-1043	170	5	previous	previous	ADJ
ijtc-1043	170	6	multicollinearity	multicollinearity	NOUN
ijtc-1043	170	7	test	test	NOUN
ijtc-1043	170	8	without	without	ADP
ijtc-1043	170	9	the	the	DET
ijtc-1043	170	10	moderating	moderate	VERB
ijtc-1043	170	11	variable	variable	NOUN
ijtc-1043	170	12	,	,	PUNCT
ijtc-1043	170	13	even	even	ADV
ijtc-1043	170	14	by	by	ADP
ijtc-1043	170	15	including	include	VERB
ijtc-1043	170	16	the	the	DET
ijtc-1043	170	17	moderating	moderate	VERB
ijtc-1043	170	18	variable	variable	NOUN
ijtc-1043	170	19	,	,	PUNCT
ijtc-1043	170	20	these	these	DET
ijtc-1043	170	21	three	three	NUM
ijtc-1043	170	22	independent	independent	ADJ
ijtc-1043	170	23	variables	variable	NOUN
ijtc-1043	170	24	have	have	VERB
ijtc-1043	170	25	a	a	DET
ijtc-1043	170	26	tolerance	tolerance	NOUN
ijtc-1043	170	27	greater	great	ADJ
ijtc-1043	170	28	than	than	ADP
ijtc-1043	170	29	0.1	0.1	NUM
ijtc-1043	170	30	(	(	PUNCT
ijtc-1043	170	31	>	>	NOUN
ijtc-1043	170	32	0.1	0.1	NUM
ijtc-1043	170	33	)	)	PUNCT
ijtc-1043	170	34	with	with	ADP
ijtc-1043	170	35	a	a	DET
ijtc-1043	170	36	vif	vif	NOUN
ijtc-1043	170	37	smaller	small	ADJ
ijtc-1043	170	38	than	than	ADP
ijtc-1043	170	39	10	10	NUM
ijtc-1043	170	40	(	(	PUNCT
ijtc-1043	170	41	vif	vif	NOUN
ijtc-1043	170	42	<	<	NOUN
ijtc-1043	170	43	10	10	NUM
ijtc-1043	170	44	)	)	PUNCT
ijtc-1043	170	45	.	.	PUNCT
ijtc-1043	171	1	thus	thus	ADV
ijtc-1043	171	2	,	,	PUNCT
ijtc-1043	171	3	the	the	DET
ijtc-1043	171	4	data	datum	NOUN
ijtc-1043	171	5	in	in	ADP
ijtc-1043	171	6	this	this	DET
ijtc-1043	171	7	study	study	NOUN
ijtc-1043	171	8	also	also	ADV
ijtc-1043	171	9	does	do	AUX
ijtc-1043	171	10	not	not	PART
ijtc-1043	171	11	contain	contain	VERB
ijtc-1043	171	12	symptoms	symptom	NOUN
ijtc-1043	171	13	of	of	ADP
ijtc-1043	171	14	multicollinearity	multicollinearity	NOUN
ijtc-1043	171	15	(	(	PUNCT
ijtc-1043	171	16	see	see	VERB
ijtc-1043	171	17	table	table	NOUN
ijtc-1043	171	18	5	5	NUM
ijtc-1043	171	19	)	)	PUNCT
ijtc-1043	171	20	.	.	PUNCT
ijtc-1043	172	1	model	model	NOUN
ijtc-1043	172	2	feasibility	feasibility	NOUN
ijtc-1043	172	3	in	in	ADP
ijtc-1043	172	4	this	this	DET
ijtc-1043	172	5	session	session	NOUN
ijtc-1043	172	6	,	,	PUNCT
ijtc-1043	172	7	there	there	PRON
ijtc-1043	172	8	were	be	VERB
ijtc-1043	172	9	two	two	NUM
ijtc-1043	172	10	classes	class	NOUN
ijtc-1043	172	11	in	in	ADP
ijtc-1043	172	12	assessing	assess	VERB
ijtc-1043	172	13	the	the	DET
ijtc-1043	172	14	feasibility	feasibility	NOUN
ijtc-1043	172	15	of	of	ADP
ijtc-1043	172	16	the	the	DET
ijtc-1043	172	17	model	model	NOUN
ijtc-1043	172	18	being	be	AUX
ijtc-1043	172	19	prepared	prepare	VERB
ijtc-1043	172	20	.	.	PUNCT
ijtc-1043	173	1	first	first	ADV
ijtc-1043	173	2	,	,	PUNCT
ijtc-1043	173	3	is	be	AUX
ijtc-1043	173	4	the	the	DET
ijtc-1043	173	5	coefficient	coefficient	NOUN
ijtc-1043	173	6	of	of	ADP
ijtc-1043	173	7	determination	determination	NOUN
ijtc-1043	173	8	.	.	PUNCT
ijtc-1043	174	1	wijayanti	wijayanti	VERB
ijtc-1043	174	2	et	et	PROPN
ijtc-1043	174	3	al	al	PROPN
ijtc-1043	174	4	.	.	PROPN
ijtc-1043	175	1	(	(	PUNCT
ijtc-1043	175	2	2022	2022	NUM
ijtc-1043	175	3	)	)	PUNCT
ijtc-1043	175	4	stated	state	VERB
ijtc-1043	175	5	that	that	SCONJ
ijtc-1043	175	6	the	the	DET
ijtc-1043	175	7	coefficient	coefficient	NOUN
ijtc-1043	175	8	of	of	ADP
ijtc-1043	175	9	determination	determination	NOUN
ijtc-1043	175	10	(	(	PUNCT
ijtc-1043	175	11	r2	r2	PROPN
ijtc-1043	175	12	)	)	PUNCT
ijtc-1043	175	13	is	be	AUX
ijtc-1043	175	14	focused	focus	VERB
ijtc-1043	175	15	on	on	ADP
ijtc-1043	175	16	measuring	measure	VERB
ijtc-1043	175	17	the	the	DET
ijtc-1043	175	18	ability	ability	NOUN
ijtc-1043	175	19	and	and	CCONJ
ijtc-1043	175	20	strength	strength	NOUN
ijtc-1043	175	21	of	of	ADP
ijtc-1043	175	22	the	the	DET
ijtc-1043	175	23	model	model	NOUN
ijtc-1043	175	24	in	in	ADP
ijtc-1043	175	25	explaining	explain	VERB
ijtc-1043	175	26	variations	variation	NOUN
ijtc-1043	175	27	in	in	ADP
ijtc-1043	175	28	the	the	DET
ijtc-1043	175	29	dependent	dependent	ADJ
ijtc-1043	175	30	variable	variable	NOUN
ijtc-1043	175	31	.	.	PUNCT
ijtc-1043	176	1	in	in	ADP
ijtc-1043	176	2	general	general	ADJ
ijtc-1043	176	3	,	,	PUNCT
ijtc-1043	176	4	there	there	PRON
ijtc-1043	176	5	is	be	VERB
ijtc-1043	176	6	a	a	DET
ijtc-1043	176	7	change	change	NOUN
ijtc-1043	176	8	in	in	ADP
ijtc-1043	176	9	the	the	DET
ijtc-1043	176	10	results	result	NOUN
ijtc-1043	176	11	of	of	ADP
ijtc-1043	176	12	the	the	DET
ijtc-1043	176	13	determination	determination	NOUN
ijtc-1043	176	14	test	test	NOUN
ijtc-1043	176	15	,	,	PUNCT
ijtc-1043	176	16	before	before	SCONJ
ijtc-1043	176	17	the	the	DET
ijtc-1043	176	18	moderating	moderate	VERB
ijtc-1043	176	19	variable	variable	NOUN
ijtc-1043	176	20	and	and	CCONJ
ijtc-1043	176	21	after	after	ADP
ijtc-1043	176	22	the	the	DET
ijtc-1043	176	23	moderating	moderate	VERB
ijtc-1043	176	24	variable	variable	NOUN
ijtc-1043	176	25	,	,	PUNCT
ijtc-1043	176	26	where	where	SCONJ
ijtc-1043	176	27	based	base	VERB
ijtc-1043	176	28	on	on	ADP
ijtc-1043	176	29	the	the	DET
ijtc-1043	176	30	r2	r2	PROPN
ijtc-1043	176	31	score	score	NOUN
ijtc-1043	176	32	,	,	PUNCT
ijtc-1043	176	33	the	the	DET
ijtc-1043	176	34	model	model	NOUN
ijtc-1043	176	35	without	without	ADP
ijtc-1043	176	36	the	the	DET
ijtc-1043	176	37	moderating	moderate	VERB
ijtc-1043	176	38	variable	variable	NOUN
ijtc-1043	176	39	is	be	AUX
ijtc-1043	176	40	better	well	ADJ
ijtc-1043	176	41	than	than	ADP
ijtc-1043	176	42	including	include	VERB
ijtc-1043	176	43	the	the	DET
ijtc-1043	176	44	moderating	moderate	VERB
ijtc-1043	176	45	variable	variable	NOUN
ijtc-1043	176	46	.	.	PUNCT
ijtc-1043	177	1	table	table	NOUN
ijtc-1043	177	2	6	6	NUM
ijtc-1043	177	3	.	.	PUNCT
ijtc-1043	178	1	coefficient	coefficient	NOUN
ijtc-1043	178	2	of	of	ADP
ijtc-1043	178	3	determination	determination	NOUN
ijtc-1043	178	4	without	without	ADP
ijtc-1043	178	5	moderating	moderate	VERB
ijtc-1043	178	6	variable	variable	ADJ
ijtc-1043	178	7	model	model	NOUN
ijtc-1043	178	8	r	r	PROPN
ijtc-1043	178	9	square	square	ADJ
ijtc-1043	178	10	adjusted	adjust	VERB
ijtc-1043	178	11	r	r	NOUN
ijtc-1043	178	12	square	square	NOUN
ijtc-1043	178	13	1	1	NUM
ijtc-1043	178	14	.681	.681	NUM
ijtc-1043	178	15	.521	.521	NUM
ijtc-1043	178	16	source	source	NOUN
ijtc-1043	178	17	:	:	PUNCT
ijtc-1043	178	18	secondary	secondary	ADJ
ijtc-1043	178	19	data	datum	NOUN
ijtc-1043	178	20	is	be	AUX
ijtc-1043	178	21	processed	process	VERB
ijtc-1043	178	22	(	(	PUNCT
ijtc-1043	178	23	2023	2023	NUM
ijtc-1043	178	24	)	)	PUNCT
ijtc-1043	178	25	.	.	PUNCT
ijtc-1043	179	1	table	table	NOUN
ijtc-1043	179	2	7	7	NUM
ijtc-1043	179	3	.	.	PUNCT
ijtc-1043	180	1	coefficient	coefficient	NOUN
ijtc-1043	180	2	of	of	ADP
ijtc-1043	180	3	determination	determination	NOUN
ijtc-1043	180	4	with	with	ADP
ijtc-1043	180	5	moderating	moderate	VERB
ijtc-1043	180	6	variable	variable	ADJ
ijtc-1043	180	7	model	model	NOUN
ijtc-1043	180	8	r	r	PROPN
ijtc-1043	180	9	square	square	ADJ
ijtc-1043	180	10	adjusted	adjust	VERB
ijtc-1043	180	11	r	r	NOUN
ijtc-1043	180	12	square	square	NOUN
ijtc-1043	180	13	2	2	NUM
ijtc-1043	180	14	.622	.622	NUM
ijtc-1043	180	15	.434	.434	NUM
ijtc-1043	181	1	source	source	NOUN
ijtc-1043	181	2	:	:	PUNCT
ijtc-1043	181	3	secondary	secondary	ADJ
ijtc-1043	181	4	data	datum	NOUN
ijtc-1043	181	5	is	be	AUX
ijtc-1043	181	6	processed	process	VERB
ijtc-1043	181	7	(	(	PUNCT
ijtc-1043	181	8	2023	2023	NUM
ijtc-1043	181	9	)	)	PUNCT
ijtc-1043	181	10	.	.	PUNCT
ijtc-1043	182	1	in	in	ADP
ijtc-1043	182	2	the	the	DET
ijtc-1043	182	3	first	first	ADJ
ijtc-1043	182	4	equation	equation	NOUN
ijtc-1043	182	5	,	,	PUNCT
ijtc-1043	182	6	the	the	DET
ijtc-1043	182	7	r2	r2	PROPN
ijtc-1043	182	8	coefficient	coefficient	NOUN
ijtc-1043	182	9	shows	show	VERB
ijtc-1043	182	10	68.1	68.1	NUM
ijtc-1043	182	11	%	%	NOUN
ijtc-1043	182	12	,	,	PUNCT
ijtc-1043	182	13	which	which	PRON
ijtc-1043	182	14	indicates	indicate	VERB
ijtc-1043	182	15	that	that	SCONJ
ijtc-1043	182	16	the	the	DET
ijtc-1043	182	17	economic	economic	ADJ
ijtc-1043	182	18	growth	growth	NOUN
ijtc-1043	182	19	variable	variable	NOUN
ijtc-1043	182	20	is	be	AUX
ijtc-1043	182	21	reflected	reflect	VERB
ijtc-1043	182	22	by	by	ADP
ijtc-1043	182	23	regional	regional	ADJ
ijtc-1043	182	24	taxes	taxis	NOUN
ijtc-1043	182	25	,	,	PUNCT
ijtc-1043	182	26	dau	dau	NOUN
ijtc-1043	182	27	and	and	CCONJ
ijtc-1043	182	28	dbh	dbh	PROPN
ijtc-1043	182	29	.	.	PUNCT
ijtc-1043	183	1	then	then	ADV
ijtc-1043	183	2	,	,	PUNCT
ijtc-1043	183	3	the	the	DET
ijtc-1043	183	4	remaining	remain	VERB
ijtc-1043	183	5	31.9	31.9	NUM
ijtc-1043	183	6	%	%	NOUN
ijtc-1043	183	7	is	be	AUX
ijtc-1043	183	8	influenced	influence	VERB
ijtc-1043	183	9	by	by	ADP
ijtc-1043	183	10	other	other	ADJ
ijtc-1043	183	11	variables	variable	NOUN
ijtc-1043	183	12	outside	outside	ADP
ijtc-1043	183	13	the	the	DET
ijtc-1043	183	14	model	model	NOUN
ijtc-1043	183	15	design	design	NOUN
ijtc-1043	183	16	(	(	PUNCT
ijtc-1043	183	17	see	see	VERB
ijtc-1043	183	18	table	table	NOUN
ijtc-1043	183	19	6	6	NUM
ijtc-1043	183	20	)	)	PUNCT
ijtc-1043	183	21	.	.	PUNCT
ijtc-1043	184	1	in	in	ADP
ijtc-1043	184	2	the	the	DET
ijtc-1043	184	3	second	second	ADJ
ijtc-1043	184	4	equation	equation	NOUN
ijtc-1043	184	5	,	,	PUNCT
ijtc-1043	184	6	the	the	DET
ijtc-1043	184	7	model	model	NOUN
ijtc-1043	184	8	that	that	PRON
ijtc-1043	184	9	influences	influence	VERB
ijtc-1043	184	10	the	the	DET
ijtc-1043	184	11	economic	economic	ADJ
ijtc-1043	184	12	growth	growth	NOUN
ijtc-1043	184	13	variable	variable	NOUN
ijtc-1043	184	14	actually	actually	ADV
ijtc-1043	184	15	only	only	ADV
ijtc-1043	184	16	reaches	reach	VERB
ijtc-1043	184	17	62.2	62.2	NUM
ijtc-1043	184	18	%	%	NOUN
ijtc-1043	184	19	.	.	PUNCT
ijtc-1043	185	1	even	even	ADV
ijtc-1043	185	2	though	though	SCONJ
ijtc-1043	185	3	there	there	PRON
ijtc-1043	185	4	is	be	VERB
ijtc-1043	185	5	a	a	DET
ijtc-1043	185	6	strong	strong	ADJ
ijtc-1043	185	7	interaction	interaction	NOUN
ijtc-1043	185	8	between	between	ADP
ijtc-1043	185	9	regional	regional	ADJ
ijtc-1043	185	10	taxes	taxis	NOUN
ijtc-1043	185	11	,	,	PUNCT
ijtc-1043	185	12	dau	dau	NOUN
ijtc-1043	185	13	,	,	PUNCT
ijtc-1043	185	14	and	and	CCONJ
ijtc-1043	185	15	dbh	dbh	VERB
ijtc-1043	185	16	with	with	ADP
ijtc-1043	185	17	regional	regional	ADJ
ijtc-1043	185	18	expenditure	expenditure	NOUN
ijtc-1043	185	19	,	,	PUNCT
ijtc-1043	185	20	there	there	PRON
ijtc-1043	185	21	are	be	VERB
ijtc-1043	185	22	still	still	ADV
ijtc-1043	185	23	37.8	37.8	NUM
ijtc-1043	185	24	%	%	NOUN
ijtc-1043	185	25	of	of	ADP
ijtc-1043	185	26	other	other	ADJ
ijtc-1043	185	27	variables	variable	NOUN
ijtc-1043	185	28	that	that	PRON
ijtc-1043	185	29	are	be	AUX
ijtc-1043	185	30	not	not	PART
ijtc-1043	185	31	part	part	NOUN
ijtc-1043	185	32	of	of	ADP
ijtc-1043	185	33	the	the	DET
ijtc-1043	185	34	research	research	NOUN
ijtc-1043	185	35	model	model	NOUN
ijtc-1043	185	36	(	(	PUNCT
ijtc-1043	185	37	see	see	VERB
ijtc-1043	185	38	table	table	NOUN
ijtc-1043	185	39	7	7	NUM
ijtc-1043	185	40	)	)	PUNCT
ijtc-1043	185	41	.	.	PUNCT
ijtc-1043	186	1	second	second	ADJ
ijtc-1043	186	2	,	,	PUNCT
ijtc-1043	186	3	the	the	DET
ijtc-1043	186	4	simultaneous	simultaneous	ADJ
ijtc-1043	186	5	test	test	NOUN
ijtc-1043	186	6	or	or	CCONJ
ijtc-1043	186	7	what	what	PRON
ijtc-1043	186	8	is	be	AUX
ijtc-1043	186	9	often	often	ADV
ijtc-1043	186	10	known	know	VERB
ijtc-1043	186	11	as	as	ADP
ijtc-1043	186	12	the	the	DET
ijtc-1043	186	13	"	"	PUNCT
ijtc-1043	186	14	anova	anova	X
ijtc-1043	186	15	test	test	NOUN
ijtc-1043	186	16	"	"	PUNCT
ijtc-1043	186	17	is	be	AUX
ijtc-1043	186	18	intended	intend	VERB
ijtc-1043	186	19	to	to	PART
ijtc-1043	186	20	examine	examine	VERB
ijtc-1043	186	21	whether	whether	SCONJ
ijtc-1043	186	22	the	the	DET
ijtc-1043	186	23	model	model	NOUN
ijtc-1043	186	24	used	use	VERB
ijtc-1043	186	25	is	be	AUX
ijtc-1043	186	26	appropriate	appropriate	ADJ
ijtc-1043	186	27	or	or	CCONJ
ijtc-1043	186	28	vice	vice	NOUN
ijtc-1043	186	29	versa	versa	ADV
ijtc-1043	186	30	.	.	PUNCT
ijtc-1043	187	1	in	in	ADP
ijtc-1043	187	2	the	the	DET
ijtc-1043	187	3	first	first	ADJ
ijtc-1043	187	4	and	and	CCONJ
ijtc-1043	187	5	second	second	ADJ
ijtc-1043	187	6	equations	equation	NOUN
ijtc-1043	187	7	,	,	PUNCT
ijtc-1043	187	8	the	the	DET
ijtc-1043	187	9	respective	respective	ADJ
ijtc-1043	187	10	f	f	ADV
ijtc-1043	187	11	-	-	PUNCT
ijtc-1043	187	12	calculated	calculate	VERB
ijtc-1043	187	13	score	score	NOUN
ijtc-1043	187	14	and	and	CCONJ
ijtc-1043	187	15	probability	probability	NOUN
ijtc-1043	187	16	are	be	AUX
ijtc-1043	187	17	obtained	obtain	VERB
ijtc-1043	187	18	with	with	ADP
ijtc-1043	187	19	a	a	DET
ijtc-1043	187	20	threshold	threshold	NOUN
ijtc-1043	187	21	of	of	ADP
ijtc-1043	187	22	5	5	NUM
ijtc-1043	187	23	%	%	NOUN
ijtc-1043	187	24	(	(	PUNCT
ijtc-1043	187	25	ρ	ρ	NOUN
ijtc-1043	187	26	<	<	NOUN
ijtc-1043	187	27	0.05	0.05	NUM
ijtc-1043	187	28	)	)	PUNCT
ijtc-1043	187	29	as	as	SCONJ
ijtc-1043	187	30	follows	follow	VERB
ijtc-1043	187	31	:	:	PUNCT
ijtc-1043	187	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	187	33	economic	economic	ADJ
ijtc-1043	187	34	growth	growth	NOUN
ijtc-1043	187	35	model	model	NOUN
ijtc-1043	187	36	with	with	ADP
ijtc-1043	187	37	regional	regional	ADJ
ijtc-1043	187	38	expenditure	expenditure	NOUN
ijtc-1043	187	39	as	as	ADP
ijtc-1043	187	40	a	a	DET
ijtc-1043	187	41	moderation	moderation	NOUN
ijtc-1043	187	42	variable	variable	NOUN
ijtc-1043	187	43	:	:	PUNCT
ijtc-1043	187	44	scale	scale	NOUN
ijtc-1043	187	45	in	in	ADP
ijtc-1043	187	46	berau	berau	PROPN
ijtc-1043	187	47	regency	regency	PROPN
ijtc-1043	187	48	roy	roy	PROPN
ijtc-1043	187	49	,	,	PUNCT
ijtc-1043	187	50	rochaida	rochaida	ADJ
ijtc-1043	187	51	,	,	PUNCT
ijtc-1043	187	52	and	and	CCONJ
ijtc-1043	187	53	suharto	suharto	ADJ
ijtc-1043	187	54	244	244	NUM
ijtc-1043	188	1	|	|	CCONJ
ijtc-1043	188	2	ilomata	ilomata	PROPN
ijtc-1043	188	3	international	international	ADJ
ijtc-1043	188	4	journal	journal	NOUN
ijtc-1043	188	5	of	of	ADP
ijtc-1043	188	6	tax	tax	PROPN
ijtc-1043	188	7	&	&	CCONJ
ijtc-1043	188	8	accounting	account	VERB
ijtc-1043	188	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	188	10	table	table	NOUN
ijtc-1043	188	11	8	8	NUM
ijtc-1043	188	12	.	.	PUNCT
ijtc-1043	189	1	simultaneous	simultaneous	ADJ
ijtc-1043	189	2	effects	effect	NOUN
ijtc-1043	189	3	without	without	ADP
ijtc-1043	189	4	moderating	moderate	VERB
ijtc-1043	189	5	variable	variable	ADJ
ijtc-1043	189	6	model	model	NOUN
ijtc-1043	189	7	f	f	PROPN
ijtc-1043	189	8	sig	sig	PROPN
ijtc-1043	189	9	.	.	PROPN
ijtc-1043	189	10	1	1	NUM
ijtc-1043	189	11	5.213	5.213	NUM
ijtc-1043	189	12	.001b	.001b	PROPN
ijtc-1043	189	13	source	source	NOUN
ijtc-1043	189	14	:	:	PUNCT
ijtc-1043	189	15	secondary	secondary	ADJ
ijtc-1043	189	16	data	datum	NOUN
ijtc-1043	189	17	is	be	AUX
ijtc-1043	189	18	processed	process	VERB
ijtc-1043	189	19	(	(	PUNCT
ijtc-1043	189	20	2023	2023	NUM
ijtc-1043	189	21	)	)	PUNCT
ijtc-1043	189	22	.	.	PUNCT
ijtc-1043	190	1	table	table	NOUN
ijtc-1043	190	2	9	9	NUM
ijtc-1043	190	3	.	.	PUNCT
ijtc-1043	191	1	simultaneous	simultaneous	ADJ
ijtc-1043	191	2	effects	effect	NOUN
ijtc-1043	191	3	with	with	ADP
ijtc-1043	191	4	moderating	moderate	VERB
ijtc-1043	191	5	variable	variable	ADJ
ijtc-1043	191	6	model	model	NOUN
ijtc-1043	191	7	f	f	PROPN
ijtc-1043	191	8	sig	sig	PROPN
ijtc-1043	191	9	.	.	PROPN
ijtc-1043	191	10	2	2	NUM
ijtc-1043	191	11	5.068	5.068	NUM
ijtc-1043	191	12	.001b	.001b	PROPN
ijtc-1043	191	13	source	source	NOUN
ijtc-1043	191	14	:	:	PUNCT
ijtc-1043	191	15	secondary	secondary	ADJ
ijtc-1043	191	16	data	datum	NOUN
ijtc-1043	191	17	is	be	AUX
ijtc-1043	191	18	processed	process	VERB
ijtc-1043	191	19	(	(	PUNCT
ijtc-1043	191	20	2023	2023	NUM
ijtc-1043	191	21	)	)	PUNCT
ijtc-1043	191	22	.	.	PUNCT
ijtc-1043	192	1	using	use	VERB
ijtc-1043	192	2	a	a	DET
ijtc-1043	192	3	significance	significance	NOUN
ijtc-1043	192	4	level	level	NOUN
ijtc-1043	192	5	of	of	ADP
ijtc-1043	192	6	5	5	NUM
ijtc-1043	192	7	%	%	NOUN
ijtc-1043	192	8	,	,	PUNCT
ijtc-1043	192	9	it	it	PRON
ijtc-1043	192	10	appears	appear	VERB
ijtc-1043	192	11	that	that	SCONJ
ijtc-1043	192	12	for	for	ADP
ijtc-1043	192	13	the	the	DET
ijtc-1043	192	14	first	first	ADJ
ijtc-1043	192	15	equation	equation	NOUN
ijtc-1043	192	16	which	which	PRON
ijtc-1043	192	17	does	do	AUX
ijtc-1043	192	18	not	not	PART
ijtc-1043	192	19	include	include	VERB
ijtc-1043	192	20	the	the	DET
ijtc-1043	192	21	moderating	moderate	VERB
ijtc-1043	192	22	variable	variable	NOUN
ijtc-1043	192	23	,	,	PUNCT
ijtc-1043	192	24	the	the	DET
ijtc-1043	192	25	f	f	PROPN
ijtc-1043	192	26	test	test	NOUN
ijtc-1043	192	27	is	be	AUX
ijtc-1043	192	28	found	find	VERB
ijtc-1043	192	29	to	to	PART
ijtc-1043	192	30	be	be	AUX
ijtc-1043	192	31	5.213	5.213	NUM
ijtc-1043	192	32	with	with	ADP
ijtc-1043	192	33	a	a	DET
ijtc-1043	192	34	probability	probability	NOUN
ijtc-1043	192	35	below	below	ADP
ijtc-1043	192	36	the	the	DET
ijtc-1043	192	37	provisions	provision	NOUN
ijtc-1043	192	38	(	(	PUNCT
ijtc-1043	192	39	ρ	ρ	PROPN
ijtc-1043	192	40	=	=	NOUN
ijtc-1043	192	41	0.001	0.001	NUM
ijtc-1043	192	42	)	)	PUNCT
ijtc-1043	192	43	.	.	PUNCT
ijtc-1043	193	1	with	with	ADP
ijtc-1043	193	2	a	a	DET
ijtc-1043	193	3	probability	probability	NOUN
ijtc-1043	193	4	value	value	NOUN
ijtc-1043	193	5	smaller	small	ADJ
ijtc-1043	193	6	than	than	ADP
ijtc-1043	193	7	the	the	DET
ijtc-1043	193	8	specified	specified	ADJ
ijtc-1043	193	9	alpha	alpha	NOUN
ijtc-1043	193	10	value	value	NOUN
ijtc-1043	193	11	,	,	PUNCT
ijtc-1043	193	12	the	the	DET
ijtc-1043	193	13	model	model	NOUN
ijtc-1043	193	14	in	in	ADP
ijtc-1043	193	15	this	this	DET
ijtc-1043	193	16	study	study	NOUN
ijtc-1043	193	17	is	be	AUX
ijtc-1043	193	18	fit	fit	ADJ
ijtc-1043	193	19	(	(	PUNCT
ijtc-1043	193	20	see	see	VERB
ijtc-1043	193	21	table	table	NOUN
ijtc-1043	193	22	8)	8)	NUM
ijtc-1043	193	23	.	.	PUNCT
ijtc-1043	194	1	in	in	ADP
ijtc-1043	194	2	the	the	DET
ijtc-1043	194	3	second	second	ADJ
ijtc-1043	194	4	equation	equation	NOUN
ijtc-1043	194	5	involving	involve	VERB
ijtc-1043	194	6	the	the	DET
ijtc-1043	194	7	moderating	moderate	VERB
ijtc-1043	194	8	variable	variable	NOUN
ijtc-1043	194	9	(	(	PUNCT
ijtc-1043	194	10	regional	regional	ADJ
ijtc-1043	194	11	spending	spending	NOUN
ijtc-1043	194	12	)	)	PUNCT
ijtc-1043	194	13	,	,	PUNCT
ijtc-1043	194	14	table	table	NOUN
ijtc-1043	194	15	9	9	NUM
ijtc-1043	194	16	finds	find	VERB
ijtc-1043	194	17	that	that	SCONJ
ijtc-1043	194	18	the	the	DET
ijtc-1043	194	19	f	f	PROPN
ijtc-1043	194	20	test	test	NOUN
ijtc-1043	194	21	is	be	AUX
ijtc-1043	194	22	5.058	5.058	NUM
ijtc-1043	194	23	with	with	ADP
ijtc-1043	194	24	a	a	DET
ijtc-1043	194	25	probability	probability	NOUN
ijtc-1043	194	26	score	score	NOUN
ijtc-1043	194	27	also	also	ADV
ijtc-1043	194	28	below	below	ADP
ijtc-1043	194	29	the	the	DET
ijtc-1043	194	30	alpha	alpha	NOUN
ijtc-1043	194	31	standard	standard	NOUN
ijtc-1043	194	32	(	(	PUNCT
ijtc-1043	194	33	ρ	ρ	PROPN
ijtc-1043	194	34	=	=	NOUN
ijtc-1043	194	35	0.001	0.001	NUM
ijtc-1043	194	36	)	)	PUNCT
ijtc-1043	194	37	.	.	PUNCT
ijtc-1043	195	1	therefore	therefore	ADV
ijtc-1043	195	2	,	,	PUNCT
ijtc-1043	195	3	involving	involve	VERB
ijtc-1043	195	4	moderation	moderation	NOUN
ijtc-1043	195	5	is	be	AUX
ijtc-1043	195	6	able	able	ADJ
ijtc-1043	195	7	to	to	PART
ijtc-1043	195	8	support	support	VERB
ijtc-1043	195	9	the	the	DET
ijtc-1043	195	10	second	second	ADJ
ijtc-1043	195	11	model	model	NOUN
ijtc-1043	195	12	.	.	PUNCT
ijtc-1043	196	1	hypothesis	hypothesis	NOUN
ijtc-1043	196	2	test	test	NOUN
ijtc-1043	196	3	by	by	ADP
ijtc-1043	196	4	the	the	DET
ijtc-1043	196	5	motivation	motivation	NOUN
ijtc-1043	196	6	of	of	ADP
ijtc-1043	196	7	the	the	DET
ijtc-1043	196	8	paper	paper	NOUN
ijtc-1043	196	9	,	,	PUNCT
ijtc-1043	196	10	the	the	DET
ijtc-1043	196	11	basic	basic	ADJ
ijtc-1043	196	12	objective	objective	NOUN
ijtc-1043	196	13	to	to	PART
ijtc-1043	196	14	be	be	AUX
ijtc-1043	196	15	achieved	achieve	VERB
ijtc-1043	196	16	is	be	AUX
ijtc-1043	196	17	the	the	DET
ijtc-1043	196	18	relationship	relationship	NOUN
ijtc-1043	196	19	between	between	ADP
ijtc-1043	196	20	regional	regional	ADJ
ijtc-1043	196	21	taxes	taxis	NOUN
ijtc-1043	196	22	,	,	PUNCT
ijtc-1043	196	23	dau	dau	NOUN
ijtc-1043	196	24	,	,	PUNCT
ijtc-1043	196	25	and	and	CCONJ
ijtc-1043	196	26	dbh	dbh	VERB
ijtc-1043	196	27	on	on	ADP
ijtc-1043	196	28	economic	economic	ADJ
ijtc-1043	196	29	growth	growth	NOUN
ijtc-1043	196	30	and	and	CCONJ
ijtc-1043	196	31	secondly	secondly	ADV
ijtc-1043	196	32	examining	examine	VERB
ijtc-1043	196	33	the	the	DET
ijtc-1043	196	34	interaction	interaction	NOUN
ijtc-1043	196	35	between	between	ADP
ijtc-1043	196	36	regional	regional	ADJ
ijtc-1043	196	37	taxes	taxis	NOUN
ijtc-1043	196	38	,	,	PUNCT
ijtc-1043	196	39	dau	dau	NOUN
ijtc-1043	196	40	,	,	PUNCT
ijtc-1043	196	41	and	and	CCONJ
ijtc-1043	196	42	dbh	dbh	PROPN
ijtc-1043	196	43	on	on	ADP
ijtc-1043	196	44	economic	economic	ADJ
ijtc-1043	196	45	growth	growth	NOUN
ijtc-1043	196	46	which	which	PRON
ijtc-1043	196	47	is	be	AUX
ijtc-1043	196	48	modified	modify	VERB
ijtc-1043	196	49	through	through	ADP
ijtc-1043	196	50	the	the	DET
ijtc-1043	196	51	role	role	NOUN
ijtc-1043	196	52	of	of	ADP
ijtc-1043	196	53	regional	regional	ADJ
ijtc-1043	196	54	spending	spending	NOUN
ijtc-1043	196	55	.	.	PUNCT
ijtc-1043	197	1	among	among	ADP
ijtc-1043	197	2	the	the	DET
ijtc-1043	197	3	three	three	NUM
ijtc-1043	197	4	variables	variable	NOUN
ijtc-1043	197	5	,	,	PUNCT
ijtc-1043	197	6	only	only	ADV
ijtc-1043	197	7	dau	dau	NOUN
ijtc-1043	197	8	has	have	VERB
ijtc-1043	197	9	positive	positive	ADJ
ijtc-1043	197	10	implications	implication	NOUN
ijtc-1043	197	11	for	for	ADP
ijtc-1043	197	12	economic	economic	ADJ
ijtc-1043	197	13	growth	growth	NOUN
ijtc-1043	197	14	.	.	PUNCT
ijtc-1043	198	1	meanwhile	meanwhile	ADV
ijtc-1043	198	2	,	,	PUNCT
ijtc-1043	198	3	although	although	SCONJ
ijtc-1043	198	4	found	find	VERB
ijtc-1043	198	5	to	to	PART
ijtc-1043	198	6	be	be	AUX
ijtc-1043	198	7	significant	significant	ADJ
ijtc-1043	198	8	,	,	PUNCT
ijtc-1043	198	9	regional	regional	ADJ
ijtc-1043	198	10	taxes	taxis	NOUN
ijtc-1043	198	11	and	and	CCONJ
ijtc-1043	198	12	dbh	dbh	PROPN
ijtc-1043	198	13	actually	actually	ADV
ijtc-1043	198	14	influence	influence	VERB
ijtc-1043	198	15	economic	economic	ADJ
ijtc-1043	198	16	growth	growth	NOUN
ijtc-1043	198	17	negatively	negatively	ADV
ijtc-1043	198	18	.	.	PUNCT
ijtc-1043	199	1	when	when	SCONJ
ijtc-1043	199	2	dau	dau	NOUN
ijtc-1043	199	3	increases	increase	VERB
ijtc-1043	199	4	by	by	ADP
ijtc-1043	199	5	1	1	NUM
ijtc-1043	199	6	%	%	NOUN
ijtc-1043	199	7	,	,	PUNCT
ijtc-1043	199	8	economic	economic	ADJ
ijtc-1043	199	9	growth	growth	NOUN
ijtc-1043	199	10	increases	increase	VERB
ijtc-1043	199	11	by	by	ADP
ijtc-1043	199	12	12.4	12.4	NUM
ijtc-1043	199	13	%	%	NOUN
ijtc-1043	199	14	.	.	PUNCT
ijtc-1043	200	1	surprisingly	surprisingly	ADV
ijtc-1043	200	2	,	,	PUNCT
ijtc-1043	200	3	when	when	SCONJ
ijtc-1043	200	4	regional	regional	ADJ
ijtc-1043	200	5	taxes	taxis	NOUN
ijtc-1043	200	6	and	and	CCONJ
ijtc-1043	200	7	dbh	dbh	PROPN
ijtc-1043	200	8	increased	increase	VERB
ijtc-1043	200	9	by	by	ADP
ijtc-1043	200	10	1	1	NUM
ijtc-1043	200	11	%	%	NOUN
ijtc-1043	200	12	,	,	PUNCT
ijtc-1043	200	13	it	it	PRON
ijtc-1043	200	14	further	far	ADV
ijtc-1043	200	15	reduced	reduce	VERB
ijtc-1043	200	16	economic	economic	ADJ
ijtc-1043	200	17	growth	growth	NOUN
ijtc-1043	200	18	to	to	ADP
ijtc-1043	200	19	173.3	173.3	NUM
ijtc-1043	200	20	%	%	NOUN
ijtc-1043	200	21	and	and	CCONJ
ijtc-1043	200	22	36.1	36.1	NUM
ijtc-1043	200	23	%	%	NOUN
ijtc-1043	200	24	(	(	PUNCT
ijtc-1043	200	25	see	see	VERB
ijtc-1043	200	26	table	table	NOUN
ijtc-1043	200	27	10	10	NUM
ijtc-1043	200	28	)	)	PUNCT
ijtc-1043	200	29	.	.	PUNCT
ijtc-1043	201	1	table	table	NOUN
ijtc-1043	201	2	10	10	NUM
ijtc-1043	201	3	.	.	PUNCT
ijtc-1043	202	1	partial	partial	ADJ
ijtc-1043	202	2	effects	effect	NOUN
ijtc-1043	202	3	without	without	ADP
ijtc-1043	202	4	moderating	moderate	VERB
ijtc-1043	202	5	variable	variable	ADJ
ijtc-1043	202	6	linkages	linkage	NOUN
ijtc-1043	202	7	coefficient	coefficient	VERB
ijtc-1043	202	8	t	t	PROPN
ijtc-1043	202	9	-	-	PUNCT
ijtc-1043	202	10	statistics	statistics	PROPN
ijtc-1043	202	11	sig	sig	NOUN
ijtc-1043	202	12	.	.	PUNCT
ijtc-1043	203	1	local	local	ADJ
ijtc-1043	203	2	tax	tax	NOUN
ijtc-1043	203	3	→	→	SYM
ijtc-1043	203	4	economic	economic	ADJ
ijtc-1043	203	5	growth	growth	NOUN
ijtc-1043	203	6	-1.733	-1.733	PUNCT
ijtc-1043	203	7	-3.786	-3.786	NOUN
ijtc-1043	203	8	.000	.000	NUM
ijtc-1043	203	9	dau	dau	NOUN
ijtc-1043	203	10	→	→	PUNCT
ijtc-1043	203	11	economic	economic	ADJ
ijtc-1043	203	12	growth	growth	NOUN
ijtc-1043	203	13	.124	.124	NUM
ijtc-1043	204	1	1.253	1.253	NUM
ijtc-1043	204	2	.215	.215	NUM
ijtc-1043	204	3	dbh	dbh	PROPN
ijtc-1043	204	4	→	→	SYM
ijtc-1043	204	5	economic	economic	ADJ
ijtc-1043	204	6	growth	growth	NOUN
ijtc-1043	204	7	-.361	-.361	NOUN
ijtc-1043	204	8	-1.574	-1.574	NUM
ijtc-1043	204	9	.066	.066	NUM
ijtc-1043	204	10	source	source	NOUN
ijtc-1043	204	11	:	:	PUNCT
ijtc-1043	204	12	secondary	secondary	ADJ
ijtc-1043	204	13	data	datum	NOUN
ijtc-1043	204	14	is	be	AUX
ijtc-1043	204	15	processed	process	VERB
ijtc-1043	204	16	(	(	PUNCT
ijtc-1043	204	17	2023	2023	NUM
ijtc-1043	204	18	)	)	PUNCT
ijtc-1043	204	19	.	.	PUNCT
ijtc-1043	205	1	table	table	NOUN
ijtc-1043	205	2	11	11	NUM
ijtc-1043	205	3	.	.	PUNCT
ijtc-1043	206	1	partial	partial	ADJ
ijtc-1043	206	2	effects	effect	NOUN
ijtc-1043	206	3	with	with	ADP
ijtc-1043	206	4	moderating	moderate	VERB
ijtc-1043	206	5	variable	variable	ADJ
ijtc-1043	206	6	linkages	linkage	NOUN
ijtc-1043	206	7	coefficient	coefficient	VERB
ijtc-1043	206	8	t	t	PROPN
ijtc-1043	206	9	-	-	PUNCT
ijtc-1043	206	10	statistics	statistics	PROPN
ijtc-1043	206	11	sig	sig	NOUN
ijtc-1043	206	12	.	.	PUNCT
ijtc-1043	207	1	local	local	ADJ
ijtc-1043	207	2	tax	tax	NOUN
ijtc-1043	207	3	→	→	SYM
ijtc-1043	207	4	regional	regional	ADJ
ijtc-1043	207	5	expenditure	expenditure	NOUN
ijtc-1043	207	6	→	→	SYM
ijtc-1043	207	7	economic	economic	ADJ
ijtc-1043	207	8	growth	growth	NOUN
ijtc-1043	207	9	-1.934	-1.934	X
ijtc-1043	207	10	-4.121	-4.121	X
ijtc-1043	207	11	.000	.000	NUM
ijtc-1043	207	12	dau	dau	NOUN
ijtc-1043	207	13	→	→	PUNCT
ijtc-1043	207	14	regional	regional	ADJ
ijtc-1043	207	15	expenditure	expenditure	NOUN
ijtc-1043	207	16	→	→	SYM
ijtc-1043	207	17	economic	economic	ADJ
ijtc-1043	207	18	growth	growth	NOUN
ijtc-1043	207	19	.065	.065	NUM
ijtc-1043	207	20	1.354	1.354	NUM
ijtc-1043	207	21	.181	.181	NUM
ijtc-1043	207	22	dbh	dbh	PROPN
ijtc-1043	207	23	→	→	SYM
ijtc-1043	207	24	regional	regional	ADJ
ijtc-1043	207	25	expenditure	expenditure	NOUN
ijtc-1043	207	26	→	→	SYM
ijtc-1043	207	27	economic	economic	ADJ
ijtc-1043	207	28	growth	growth	NOUN
ijtc-1043	207	29	-.214	-.214	ADJ
ijtc-1043	207	30	-2.148	-2.148	NUM
ijtc-1043	207	31	.036	.036	NUM
ijtc-1043	207	32	source	source	NOUN
ijtc-1043	207	33	:	:	PUNCT
ijtc-1043	207	34	secondary	secondary	ADJ
ijtc-1043	207	35	data	datum	NOUN
ijtc-1043	207	36	is	be	AUX
ijtc-1043	207	37	processed	process	VERB
ijtc-1043	207	38	(	(	PUNCT
ijtc-1043	207	39	2023	2023	NUM
ijtc-1043	207	40	)	)	PUNCT
ijtc-1043	207	41	.	.	PUNCT
ijtc-1043	208	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	208	2	economic	economic	ADJ
ijtc-1043	208	3	growth	growth	NOUN
ijtc-1043	208	4	model	model	NOUN
ijtc-1043	208	5	with	with	ADP
ijtc-1043	208	6	regional	regional	ADJ
ijtc-1043	208	7	expenditure	expenditure	NOUN
ijtc-1043	208	8	as	as	ADP
ijtc-1043	208	9	a	a	DET
ijtc-1043	208	10	moderation	moderation	NOUN
ijtc-1043	208	11	variable	variable	NOUN
ijtc-1043	208	12	:	:	PUNCT
ijtc-1043	208	13	scale	scale	NOUN
ijtc-1043	208	14	in	in	ADP
ijtc-1043	208	15	berau	berau	PROPN
ijtc-1043	208	16	regency	regency	PROPN
ijtc-1043	208	17	roy	roy	PROPN
ijtc-1043	208	18	,	,	PUNCT
ijtc-1043	208	19	rochaida	rochaida	ADJ
ijtc-1043	208	20	,	,	PUNCT
ijtc-1043	208	21	and	and	CCONJ
ijtc-1043	208	22	suharto	suharto	ADJ
ijtc-1043	208	23	245	245	NUM
ijtc-1043	208	24	|	|	ADV
ijtc-1043	208	25	ilomata	ilomata	PROPN
ijtc-1043	208	26	international	international	ADJ
ijtc-1043	208	27	journal	journal	NOUN
ijtc-1043	208	28	of	of	ADP
ijtc-1043	208	29	tax	tax	PROPN
ijtc-1043	208	30	&	&	CCONJ
ijtc-1043	208	31	accounting	accounting	PROPN
ijtc-1043	209	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	209	2	referring	refer	VERB
ijtc-1043	209	3	to	to	ADP
ijtc-1043	209	4	table	table	NOUN
ijtc-1043	209	5	11	11	NUM
ijtc-1043	209	6	,	,	PUNCT
ijtc-1043	209	7	there	there	PRON
ijtc-1043	209	8	are	be	VERB
ijtc-1043	209	9	similarities	similarity	NOUN
ijtc-1043	209	10	between	between	ADP
ijtc-1043	209	11	statistical	statistical	ADJ
ijtc-1043	209	12	findings	finding	NOUN
ijtc-1043	209	13	from	from	ADP
ijtc-1043	209	14	time	time	NOUN
ijtc-1043	209	15	-	-	PUNCT
ijtc-1043	209	16	series	series	NOUN
ijtc-1043	209	17	models	model	NOUN
ijtc-1043	209	18	without	without	ADP
ijtc-1043	209	19	moderation	moderation	NOUN
ijtc-1043	209	20	paths	path	NOUN
ijtc-1043	209	21	and	and	CCONJ
ijtc-1043	209	22	those	those	PRON
ijtc-1043	209	23	operated	operate	VERB
ijtc-1043	209	24	via	via	ADP
ijtc-1043	209	25	moderation	moderation	NOUN
ijtc-1043	209	26	paths	path	NOUN
ijtc-1043	209	27	.	.	PUNCT
ijtc-1043	210	1	through	through	ADP
ijtc-1043	210	2	the	the	DET
ijtc-1043	210	3	role	role	NOUN
ijtc-1043	210	4	of	of	ADP
ijtc-1043	210	5	regional	regional	ADJ
ijtc-1043	210	6	spending	spending	NOUN
ijtc-1043	210	7	,	,	PUNCT
ijtc-1043	210	8	dau	dau	NOUN
ijtc-1043	210	9	has	have	VERB
ijtc-1043	210	10	a	a	DET
ijtc-1043	210	11	positive	positive	ADJ
ijtc-1043	210	12	interaction	interaction	NOUN
ijtc-1043	210	13	with	with	ADP
ijtc-1043	210	14	economic	economic	ADJ
ijtc-1043	210	15	growth	growth	NOUN
ijtc-1043	210	16	,	,	PUNCT
ijtc-1043	210	17	while	while	SCONJ
ijtc-1043	210	18	regional	regional	ADJ
ijtc-1043	210	19	taxes	taxis	NOUN
ijtc-1043	210	20	and	and	CCONJ
ijtc-1043	210	21	dbh	dbh	PROPN
ijtc-1043	210	22	have	have	VERB
ijtc-1043	210	23	a	a	DET
ijtc-1043	210	24	negative	negative	ADJ
ijtc-1043	210	25	interaction	interaction	NOUN
ijtc-1043	210	26	with	with	ADP
ijtc-1043	210	27	economic	economic	ADJ
ijtc-1043	210	28	growth	growth	NOUN
ijtc-1043	210	29	.	.	PUNCT
ijtc-1043	211	1	if	if	SCONJ
ijtc-1043	211	2	dau	dau	NOUN
ijtc-1043	211	3	increases	increase	VERB
ijtc-1043	211	4	by	by	ADP
ijtc-1043	211	5	1	1	NUM
ijtc-1043	211	6	%	%	NOUN
ijtc-1043	211	7	,	,	PUNCT
ijtc-1043	211	8	it	it	PRON
ijtc-1043	211	9	can	can	AUX
ijtc-1043	211	10	increase	increase	VERB
ijtc-1043	211	11	economic	economic	ADJ
ijtc-1043	211	12	growth	growth	NOUN
ijtc-1043	211	13	to	to	ADP
ijtc-1043	211	14	6.5	6.5	NUM
ijtc-1043	211	15	%	%	NOUN
ijtc-1043	211	16	.	.	PUNCT
ijtc-1043	212	1	yet	yet	ADV
ijtc-1043	212	2	,	,	PUNCT
ijtc-1043	212	3	the	the	DET
ijtc-1043	212	4	more	more	ADV
ijtc-1043	212	5	local	local	ADJ
ijtc-1043	212	6	taxes	taxis	NOUN
ijtc-1043	212	7	and	and	CCONJ
ijtc-1043	212	8	dbh	dbh	NOUN
ijtc-1043	212	9	increase	increase	NOUN
ijtc-1043	212	10	by	by	ADP
ijtc-1043	212	11	1	1	NUM
ijtc-1043	212	12	%	%	NOUN
ijtc-1043	212	13	,	,	PUNCT
ijtc-1043	212	14	the	the	DET
ijtc-1043	212	15	more	more	ADV
ijtc-1043	212	16	economic	economic	ADJ
ijtc-1043	212	17	growth	growth	NOUN
ijtc-1043	212	18	decreases	decrease	VERB
ijtc-1043	212	19	by	by	ADP
ijtc-1043	212	20	193.4	193.4	NUM
ijtc-1043	212	21	%	%	NOUN
ijtc-1043	212	22	and	and	CCONJ
ijtc-1043	212	23	21.4	21.4	NUM
ijtc-1043	212	24	%	%	NOUN
ijtc-1043	212	25	.	.	PUNCT
ijtc-1043	213	1	figure	figure	NOUN
ijtc-1043	213	2	4	4	NUM
ijtc-1043	213	3	.	.	PUNCT
ijtc-1043	213	4	analyzed	analyze	VERB
ijtc-1043	213	5	model	model	NOUN
ijtc-1043	213	6	source	source	NOUN
ijtc-1043	213	7	:	:	PUNCT
ijtc-1043	213	8	secondary	secondary	ADJ
ijtc-1043	213	9	data	datum	NOUN
ijtc-1043	213	10	is	be	AUX
ijtc-1043	213	11	processed	process	VERB
ijtc-1043	213	12	(	(	PUNCT
ijtc-1043	213	13	2023	2023	NUM
ijtc-1043	213	14	)	)	PUNCT
ijtc-1043	213	15	.	.	PUNCT
ijtc-1043	214	1	overall	overall	ADV
ijtc-1043	214	2	,	,	PUNCT
ijtc-1043	214	3	dau	dau	NOUN
ijtc-1043	214	4	is	be	AUX
ijtc-1043	214	5	the	the	DET
ijtc-1043	214	6	only	only	ADJ
ijtc-1043	214	7	variable	variable	NOUN
ijtc-1043	214	8	that	that	PRON
ijtc-1043	214	9	has	have	VERB
ijtc-1043	214	10	a	a	DET
ijtc-1043	214	11	positive	positive	ADJ
ijtc-1043	214	12	impact	impact	NOUN
ijtc-1043	214	13	on	on	ADP
ijtc-1043	214	14	economic	economic	ADJ
ijtc-1043	214	15	growth	growth	NOUN
ijtc-1043	214	16	,	,	PUNCT
ijtc-1043	214	17	either	either	CCONJ
ijtc-1043	214	18	without	without	ADP
ijtc-1043	214	19	regional	regional	ADJ
ijtc-1043	214	20	spending	spending	NOUN
ijtc-1043	214	21	or	or	CCONJ
ijtc-1043	214	22	with	with	ADP
ijtc-1043	214	23	the	the	DET
ijtc-1043	214	24	role	role	NOUN
ijtc-1043	214	25	of	of	ADP
ijtc-1043	214	26	regional	regional	ADJ
ijtc-1043	214	27	spending	spending	NOUN
ijtc-1043	214	28	.	.	PUNCT
ijtc-1043	215	1	from	from	ADP
ijtc-1043	215	2	the	the	DET
ijtc-1043	215	3	opposite	opposite	ADJ
ijtc-1043	215	4	side	side	NOUN
ijtc-1043	215	5	,	,	PUNCT
ijtc-1043	215	6	although	although	SCONJ
ijtc-1043	215	7	the	the	DET
ijtc-1043	215	8	probability	probability	NOUN
ijtc-1043	215	9	level	level	NOUN
ijtc-1043	215	10	of	of	ADP
ijtc-1043	215	11	regional	regional	ADJ
ijtc-1043	215	12	taxes	taxis	NOUN
ijtc-1043	215	13	and	and	CCONJ
ijtc-1043	215	14	dbh	dbh	PROPN
ijtc-1043	215	15	shows	show	VERB
ijtc-1043	215	16	a	a	DET
ijtc-1043	215	17	significant	significant	ADJ
ijtc-1043	215	18	relationship	relationship	NOUN
ijtc-1043	215	19	to	to	ADP
ijtc-1043	215	20	economic	economic	ADJ
ijtc-1043	215	21	growth	growth	NOUN
ijtc-1043	215	22	naturally	naturally	ADV
ijtc-1043	215	23	or	or	CCONJ
ijtc-1043	215	24	through	through	ADP
ijtc-1043	215	25	regional	regional	ADJ
ijtc-1043	215	26	spending	spending	NOUN
ijtc-1043	215	27	,	,	PUNCT
ijtc-1043	215	28	it	it	PRON
ijtc-1043	215	29	does	do	AUX
ijtc-1043	215	30	not	not	PART
ijtc-1043	215	31	have	have	VERB
ijtc-1043	215	32	a	a	DET
ijtc-1043	215	33	systematic	systematic	ADJ
ijtc-1043	215	34	impact	impact	NOUN
ijtc-1043	215	35	in	in	ADP
ijtc-1043	215	36	increasing	increase	VERB
ijtc-1043	215	37	economic	economic	ADJ
ijtc-1043	215	38	growth	growth	NOUN
ijtc-1043	215	39	.	.	PUNCT
ijtc-1043	216	1	the	the	DET
ijtc-1043	216	2	probability	probability	NOUN
ijtc-1043	216	3	of	of	ADP
ijtc-1043	216	4	dau	dau	NOUN
ijtc-1043	216	5	does	do	AUX
ijtc-1043	216	6	show	show	VERB
ijtc-1043	216	7	an	an	DET
ijtc-1043	216	8	insignificant	insignificant	ADJ
ijtc-1043	216	9	effect	effect	NOUN
ijtc-1043	216	10	on	on	ADP
ijtc-1043	216	11	economic	economic	ADJ
ijtc-1043	216	12	growth	growth	NOUN
ijtc-1043	216	13	,	,	PUNCT
ijtc-1043	216	14	even	even	ADV
ijtc-1043	216	15	though	though	SCONJ
ijtc-1043	216	16	it	it	PRON
ijtc-1043	216	17	is	be	AUX
ijtc-1043	216	18	through	through	ADP
ijtc-1043	216	19	regional	regional	ADJ
ijtc-1043	216	20	spending	spending	NOUN
ijtc-1043	216	21	.	.	PUNCT
ijtc-1043	217	1	even	even	ADV
ijtc-1043	217	2	so	so	ADV
ijtc-1043	217	3	,	,	PUNCT
ijtc-1043	217	4	dau	dau	NOUN
ijtc-1043	217	5	is	be	AUX
ijtc-1043	217	6	able	able	ADJ
ijtc-1043	217	7	to	to	PART
ijtc-1043	217	8	boost	boost	VERB
ijtc-1043	217	9	economic	economic	ADJ
ijtc-1043	217	10	growth	growth	NOUN
ijtc-1043	217	11	positively	positively	ADV
ijtc-1043	217	12	in	in	ADP
ijtc-1043	217	13	the	the	DET
ijtc-1043	217	14	long	long	ADJ
ijtc-1043	217	15	term	term	NOUN
ijtc-1043	217	16	.	.	PUNCT
ijtc-1043	218	1	lokal	lokal	ADJ
ijtc-1043	218	2	taxes	taxis	NOUN
ijtc-1043	218	3	without	without	ADP
ijtc-1043	218	4	and	and	CCONJ
ijtc-1043	218	5	with	with	ADP
ijtc-1043	218	6	the	the	DET
ijtc-1043	218	7	role	role	NOUN
ijtc-1043	218	8	of	of	ADP
ijtc-1043	218	9	regional	regional	ADJ
ijtc-1043	218	10	expenditures	expenditure	NOUN
ijtc-1043	218	11	on	on	ADP
ijtc-1043	218	12	economic	economic	ADJ
ijtc-1043	218	13	growth	growth	NOUN
ijtc-1043	218	14	authentic	authentic	ADJ
ijtc-1043	218	15	facts	fact	NOUN
ijtc-1043	218	16	justify	justify	VERB
ijtc-1043	218	17	that	that	SCONJ
ijtc-1043	218	18	regional	regional	ADJ
ijtc-1043	218	19	taxes	taxis	NOUN
ijtc-1043	218	20	have	have	VERB
ijtc-1043	218	21	a	a	DET
ijtc-1043	218	22	negative	negative	ADJ
ijtc-1043	218	23	impact	impact	NOUN
ijtc-1043	218	24	on	on	ADP
ijtc-1043	218	25	economic	economic	ADJ
ijtc-1043	218	26	growth	growth	NOUN
ijtc-1043	218	27	,	,	PUNCT
ijtc-1043	218	28	either	either	CCONJ
ijtc-1043	218	29	directly	directly	ADV
ijtc-1043	218	30	without	without	ADP
ijtc-1043	218	31	regional	regional	ADJ
ijtc-1043	218	32	spending	spending	NOUN
ijtc-1043	218	33	or	or	CCONJ
ijtc-1043	218	34	indirectly	indirectly	ADV
ijtc-1043	218	35	through	through	ADP
ijtc-1043	218	36	regional	regional	ADJ
ijtc-1043	218	37	spending	spending	NOUN
ijtc-1043	218	38	.	.	PUNCT
ijtc-1043	219	1	it	it	PRON
ijtc-1043	219	2	is	be	AUX
ijtc-1043	219	3	often	often	ADV
ijtc-1043	219	4	found	find	VERB
ijtc-1043	219	5	that	that	SCONJ
ijtc-1043	219	6	the	the	DET
ijtc-1043	219	7	majority	majority	NOUN
ijtc-1043	219	8	of	of	ADP
ijtc-1043	219	9	district	district	NOUN
ijtc-1043	219	10	/	/	SYM
ijtc-1043	219	11	city	city	NOUN
ijtc-1043	219	12	regional	regional	ADJ
ijtc-1043	219	13	taxes	taxis	NOUN
ijtc-1043	219	14	in	in	ADP
ijtc-1043	219	15	indonesia	indonesia	PROPN
ijtc-1043	219	16	have	have	VERB
ijtc-1043	219	17	a	a	DET
ijtc-1043	219	18	positive	positive	ADJ
ijtc-1043	219	19	effect	effect	NOUN
ijtc-1043	219	20	on	on	ADP
ijtc-1043	219	21	the	the	DET
ijtc-1043	219	22	level	level	NOUN
ijtc-1043	219	23	of	of	ADP
ijtc-1043	219	24	economic	economic	ADJ
ijtc-1043	219	25	growth	growth	NOUN
ijtc-1043	219	26	.	.	PUNCT
ijtc-1043	220	1	the	the	DET
ijtc-1043	220	2	reason	reason	NOUN
ijtc-1043	220	3	is	be	AUX
ijtc-1043	220	4	that	that	SCONJ
ijtc-1043	220	5	regional	regional	ADJ
ijtc-1043	220	6	tax	tax	NOUN
ijtc-1043	220	7	flows	flow	NOUN
ijtc-1043	220	8	are	be	AUX
ijtc-1043	220	9	used	use	VERB
ijtc-1043	220	10	to	to	PART
ijtc-1043	220	11	finance	finance	VERB
ijtc-1043	220	12	physical	physical	ADJ
ijtc-1043	220	13	and	and	CCONJ
ijtc-1043	220	14	nonphysical	nonphysical	ADJ
ijtc-1043	220	15	development	development	NOUN
ijtc-1043	220	16	processes	process	NOUN
ijtc-1043	220	17	.	.	PUNCT
ijtc-1043	221	1	however	however	ADV
ijtc-1043	221	2	,	,	PUNCT
ijtc-1043	221	3	some	some	DET
ijtc-1043	221	4	local	local	ADJ
ijtc-1043	221	5	taxes	taxis	NOUN
ijtc-1043	221	6	in	in	ADP
ijtc-1043	221	7	some	some	DET
ijtc-1043	221	8	cases	case	NOUN
ijtc-1043	221	9	actually	actually	ADV
ijtc-1043	221	10	have	have	VERB
ijtc-1043	221	11	a	a	DET
ijtc-1043	221	12	negative	negative	ADJ
ijtc-1043	221	13	impact	impact	NOUN
ijtc-1043	221	14	on	on	ADP
ijtc-1043	221	15	economic	economic	ADJ
ijtc-1043	221	16	growth	growth	NOUN
ijtc-1043	221	17	.	.	PUNCT
ijtc-1043	222	1	this	this	PRON
ijtc-1043	222	2	is	be	AUX
ijtc-1043	222	3	because	because	SCONJ
ijtc-1043	222	4	public	public	ADJ
ijtc-1043	222	5	or	or	CCONJ
ijtc-1043	222	6	corporate	corporate	ADJ
ijtc-1043	222	7	funds	fund	NOUN
ijtc-1043	222	8	that	that	PRON
ijtc-1043	222	9	should	should	AUX
ijtc-1043	222	10	be	be	AUX
ijtc-1043	222	11	used	use	VERB
ijtc-1043	222	12	for	for	ADP
ijtc-1043	222	13	consumption	consumption	NOUN
ijtc-1043	222	14	are	be	AUX
ijtc-1043	222	15	deducted	deduct	VERB
ijtc-1043	222	16	to	to	PART
ijtc-1043	222	17	pay	pay	VERB
ijtc-1043	222	18	taxes	taxis	NOUN
ijtc-1043	222	19	,	,	PUNCT
ijtc-1043	222	20	so	so	SCONJ
ijtc-1043	222	21	that	that	SCONJ
ijtc-1043	222	22	the	the	DET
ijtc-1043	222	23	ability	ability	NOUN
ijtc-1043	222	24	to	to	PART
ijtc-1043	222	25	buy	buy	VERB
ijtc-1043	222	26	goods	good	NOUN
ijtc-1043	222	27	/	/	SYM
ijtc-1043	222	28	services	service	NOUN
ijtc-1043	222	29	.	.	PUNCT
ijtc-1043	223	1	as	as	ADP
ijtc-1043	223	2	a	a	DET
ijtc-1043	223	3	result	result	NOUN
ijtc-1043	223	4	,	,	PUNCT
ijtc-1043	223	5	if	if	SCONJ
ijtc-1043	223	6	the	the	DET
ijtc-1043	223	7	tax	tax	NOUN
ijtc-1043	223	8	proceeds	proceed	NOUN
ijtc-1043	223	9	obtained	obtain	VERB
ijtc-1043	223	10	from	from	ADP
ijtc-1043	223	11	the	the	DET
ijtc-1043	223	12	mobility	mobility	NOUN
ijtc-1043	223	13	of	of	ADP
ijtc-1043	223	14	people	people	NOUN
ijtc-1043	223	15	's	's	PART
ijtc-1043	223	16	consumption	consumption	NOUN
ijtc-1043	223	17	are	be	AUX
ijtc-1043	223	18	not	not	PART
ijtc-1043	223	19	optimally	optimally	ADV
ijtc-1043	223	20	allocated	allocate	VERB
ijtc-1043	223	21	for	for	ADP
ijtc-1043	223	22	development	development	NOUN
ijtc-1043	223	23	,	,	PUNCT
ijtc-1043	223	24	this	this	PRON
ijtc-1043	223	25	will	will	AUX
ijtc-1043	223	26	trigger	trigger	VERB
ijtc-1043	223	27	a	a	DET
ijtc-1043	223	28	slowdown	slowdown	NOUN
ijtc-1043	223	29	in	in	ADP
ijtc-1043	223	30	economic	economic	ADJ
ijtc-1043	223	31	growth	growth	NOUN
ijtc-1043	223	32	.	.	PUNCT
ijtc-1043	224	1	the	the	DET
ijtc-1043	224	2	results	result	NOUN
ijtc-1043	224	3	of	of	ADP
ijtc-1043	224	4	the	the	DET
ijtc-1043	224	5	study	study	NOUN
ijtc-1043	224	6	also	also	ADV
ijtc-1043	224	7	prove	prove	VERB
ijtc-1043	224	8	that	that	SCONJ
ijtc-1043	224	9	after	after	ADP
ijtc-1043	224	10	the	the	DET
ijtc-1043	224	11	interaction	interaction	NOUN
ijtc-1043	224	12	between	between	ADP
ijtc-1043	224	13	regional	regional	ADJ
ijtc-1043	224	14	taxes	taxis	NOUN
ijtc-1043	224	15	and	and	CCONJ
ijtc-1043	224	16	regional	regional	ADJ
ijtc-1043	224	17	expenditure	expenditure	NOUN
ijtc-1043	224	18	,	,	PUNCT
ijtc-1043	224	19	the	the	DET
ijtc-1043	224	20	effect	effect	NOUN
ijtc-1043	224	21	on	on	ADP
ijtc-1043	224	22	the	the	DET
ijtc-1043	224	23	level	level	NOUN
ijtc-1043	224	24	of	of	ADP
ijtc-1043	224	25	economic	economic	ADJ
ijtc-1043	224	26	growth	growth	NOUN
ijtc-1043	224	27	in	in	ADP
ijtc-1043	224	28	berau	berau	PROPN
ijtc-1043	224	29	regency	regency	PROPN
ijtc-1043	224	30	is	be	AUX
ijtc-1043	224	31	negative	negative	ADJ
ijtc-1043	224	32	.	.	PUNCT
ijtc-1043	225	1	the	the	DET
ijtc-1043	225	2	local	local	ADJ
ijtc-1043	225	3	tax	tax	NOUN
ijtc-1043	225	4	regional	regional	ADJ
ijtc-1043	225	5	expenditure	expenditure	NOUN
ijtc-1043	225	6	general	general	PROPN
ijtc-1043	225	7	allocation	allocation	NOUN
ijtc-1043	225	8	fund	fund	PROPN
ijtc-1043	225	9	economic	economic	ADJ
ijtc-1043	225	10	growth	growth	NOUN
ijtc-1043	225	11	profit	profit	NOUN
ijtc-1043	225	12	sharing	sharing	NOUN
ijtc-1043	225	13	fund	fund	NOUN
ijtc-1043	225	14	noted	note	VERB
ijtc-1043	225	15	:	:	PUNCT
ijtc-1043	225	16	*	*	PUNCT
ijtc-1043	225	17	significant	significant	ADJ
ijtc-1043	225	18	level	level	NOUN
ijtc-1043	225	19	in	in	ADP
ijtc-1043	225	20	5	5	NUM
ijtc-1043	225	21	%	%	NOUN
ijtc-1043	225	22	*	*	PUNCT
ijtc-1043	225	23	*	*	PUNCT
ijtc-1043	225	24	significant	significant	ADJ
ijtc-1043	225	25	level	level	NOUN
ijtc-1043	225	26	in	in	ADP
ijtc-1043	225	27	10	10	NUM
ijtc-1043	225	28	%	%	NOUN
ijtc-1043	225	29	-1.934	-1.934	NOUN
ijtc-1043	225	30	*	*	NOUN
ijtc-1043	225	31	.065	.065	NUM
ijtc-1043	226	1	-.214	-.214	ADJ
ijtc-1043	226	2	*	*	PUNCT
ijtc-1043	226	3	-1.733	-1.733	PROPN
ijtc-1043	226	4	*	*	NOUN
ijtc-1043	226	5	.124	.124	NUM
ijtc-1043	227	1	-.361	-.361	NOUN
ijtc-1043	227	2	*	*	PUNCT
ijtc-1043	227	3	*	*	PUNCT
ijtc-1043	227	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	227	5	economic	economic	ADJ
ijtc-1043	227	6	growth	growth	NOUN
ijtc-1043	227	7	model	model	NOUN
ijtc-1043	227	8	with	with	ADP
ijtc-1043	227	9	regional	regional	ADJ
ijtc-1043	227	10	expenditure	expenditure	NOUN
ijtc-1043	227	11	as	as	ADP
ijtc-1043	227	12	a	a	DET
ijtc-1043	227	13	moderation	moderation	NOUN
ijtc-1043	227	14	variable	variable	NOUN
ijtc-1043	227	15	:	:	PUNCT
ijtc-1043	227	16	scale	scale	NOUN
ijtc-1043	227	17	in	in	ADP
ijtc-1043	227	18	berau	berau	PROPN
ijtc-1043	227	19	regency	regency	PROPN
ijtc-1043	227	20	roy	roy	PROPN
ijtc-1043	227	21	,	,	PUNCT
ijtc-1043	227	22	rochaida	rochaida	ADJ
ijtc-1043	227	23	,	,	PUNCT
ijtc-1043	227	24	and	and	CCONJ
ijtc-1043	228	1	suharto	suharto	ADJ
ijtc-1043	228	2	246	246	NUM
ijtc-1043	229	1	|	|	ADV
ijtc-1043	229	2	ilomata	ilomata	PROPN
ijtc-1043	229	3	international	international	ADJ
ijtc-1043	229	4	journal	journal	NOUN
ijtc-1043	229	5	of	of	ADP
ijtc-1043	229	6	tax	tax	PROPN
ijtc-1043	229	7	&	&	CCONJ
ijtc-1043	229	8	accounting	account	VERB
ijtc-1043	229	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	229	10	inclusion	inclusion	NOUN
ijtc-1043	229	11	of	of	ADP
ijtc-1043	229	12	a	a	DET
ijtc-1043	229	13	moderating	moderate	VERB
ijtc-1043	229	14	variable	variable	NOUN
ijtc-1043	229	15	,	,	PUNCT
ijtc-1043	229	16	namely	namely	ADV
ijtc-1043	229	17	regional	regional	ADJ
ijtc-1043	229	18	spending	spending	NOUN
ijtc-1043	229	19	,	,	PUNCT
ijtc-1043	229	20	is	be	AUX
ijtc-1043	229	21	projected	project	VERB
ijtc-1043	229	22	to	to	PART
ijtc-1043	229	23	reduce	reduce	VERB
ijtc-1043	229	24	the	the	DET
ijtc-1043	229	25	negative	negative	ADJ
ijtc-1043	229	26	influence	influence	NOUN
ijtc-1043	229	27	.	.	PUNCT
ijtc-1043	230	1	cutting	cut	VERB
ijtc-1043	230	2	public	public	ADJ
ijtc-1043	230	3	consumption	consumption	NOUN
ijtc-1043	230	4	to	to	PART
ijtc-1043	230	5	pay	pay	VERB
ijtc-1043	230	6	taxes	taxis	NOUN
ijtc-1043	230	7	if	if	SCONJ
ijtc-1043	230	8	allocated	allocate	VERB
ijtc-1043	230	9	for	for	ADP
ijtc-1043	230	10	better	well	ADJ
ijtc-1043	230	11	development	development	NOUN
ijtc-1043	230	12	changes	change	NOUN
ijtc-1043	230	13	through	through	ADP
ijtc-1043	230	14	regional	regional	ADJ
ijtc-1043	230	15	spending	spending	NOUN
ijtc-1043	230	16	can	can	AUX
ijtc-1043	230	17	stimulate	stimulate	VERB
ijtc-1043	230	18	economic	economic	ADJ
ijtc-1043	230	19	growth	growth	NOUN
ijtc-1043	230	20	.	.	PUNCT
ijtc-1043	231	1	with	with	ADP
ijtc-1043	231	2	an	an	DET
ijtc-1043	231	3	insignificant	insignificant	ADJ
ijtc-1043	231	4	probability	probability	NOUN
ijtc-1043	231	5	,	,	PUNCT
ijtc-1043	231	6	it	it	PRON
ijtc-1043	231	7	is	be	AUX
ijtc-1043	231	8	triggered	trigger	VERB
ijtc-1043	231	9	by	by	ADP
ijtc-1043	231	10	the	the	DET
ijtc-1043	231	11	fact	fact	NOUN
ijtc-1043	231	12	that	that	SCONJ
ijtc-1043	231	13	tax	tax	NOUN
ijtc-1043	231	14	funds	fund	NOUN
ijtc-1043	231	15	obtained	obtain	VERB
ijtc-1043	231	16	by	by	ADP
ijtc-1043	231	17	berau	berau	PROPN
ijtc-1043	231	18	regency	regency	PROPN
ijtc-1043	231	19	are	be	AUX
ijtc-1043	231	20	dominantly	dominantly	ADV
ijtc-1043	231	21	less	less	ADJ
ijtc-1043	231	22	than	than	ADP
ijtc-1043	231	23	optimal	optimal	ADJ
ijtc-1043	231	24	than	than	ADP
ijtc-1043	231	25	other	other	ADJ
ijtc-1043	231	26	income	income	NOUN
ijtc-1043	231	27	,	,	PUNCT
ijtc-1043	231	28	including	include	VERB
ijtc-1043	231	29	sources	source	NOUN
ijtc-1043	231	30	outside	outside	ADP
ijtc-1043	231	31	regional	regional	ADJ
ijtc-1043	231	32	taxes	taxis	NOUN
ijtc-1043	231	33	.	.	PUNCT
ijtc-1043	232	1	take	take	VERB
ijtc-1043	232	2	,	,	PUNCT
ijtc-1043	232	3	for	for	ADP
ijtc-1043	232	4	example	example	NOUN
ijtc-1043	232	5	,	,	PUNCT
ijtc-1043	232	6	other	other	ADJ
ijtc-1043	232	7	sources	source	NOUN
ijtc-1043	232	8	of	of	ADP
ijtc-1043	232	9	government	government	NOUN
ijtc-1043	232	10	income	income	NOUN
ijtc-1043	232	11	such	such	ADJ
ijtc-1043	232	12	as	as	ADP
ijtc-1043	232	13	balancing	balance	VERB
ijtc-1043	232	14	funds	fund	NOUN
ijtc-1043	232	15	and	and	CCONJ
ijtc-1043	232	16	other	other	ADJ
ijtc-1043	232	17	components	component	NOUN
ijtc-1043	232	18	of	of	ADP
ijtc-1043	232	19	pad	pad	NOUN
ijtc-1043	232	20	,	,	PUNCT
ijtc-1043	232	21	i.e	i.e	DET
ijtc-1043	232	22	regional	regional	ADJ
ijtc-1043	232	23	levies	levy	NOUN
ijtc-1043	232	24	and	and	CCONJ
ijtc-1043	232	25	separate	separate	ADJ
ijtc-1043	232	26	management	management	NOUN
ijtc-1043	232	27	of	of	ADP
ijtc-1043	232	28	regional	regional	ADJ
ijtc-1043	232	29	assets	asset	NOUN
ijtc-1043	232	30	.	.	PUNCT
ijtc-1043	233	1	for	for	ADP
ijtc-1043	233	2	example	example	NOUN
ijtc-1043	233	3	,	,	PUNCT
ijtc-1043	233	4	stoilova	stoilova	X
ijtc-1043	233	5	(	(	PUNCT
ijtc-1043	233	6	2017	2017	NUM
ijtc-1043	233	7	)	)	PUNCT
ijtc-1043	233	8	reveals	reveal	VERB
ijtc-1043	233	9	that	that	SCONJ
ijtc-1043	233	10	the	the	DET
ijtc-1043	233	11	tax	tax	NOUN
ijtc-1043	233	12	structure	structure	NOUN
ijtc-1043	233	13	in	in	ADP
ijtc-1043	233	14	the	the	DET
ijtc-1043	233	15	european	european	PROPN
ijtc-1043	233	16	union	union	PROPN
ijtc-1043	233	17	relies	rely	VERB
ijtc-1043	233	18	on	on	ADP
ijtc-1043	233	19	increasing	increase	VERB
ijtc-1043	233	20	consumption	consumption	NOUN
ijtc-1043	233	21	taxes	taxis	NOUN
ijtc-1043	233	22	and	and	CCONJ
ijtc-1043	233	23	at	at	ADP
ijtc-1043	233	24	the	the	DET
ijtc-1043	233	25	same	same	ADJ
ijtc-1043	233	26	time	time	NOUN
ijtc-1043	233	27	reducing	reduce	VERB
ijtc-1043	233	28	taxes	taxis	NOUN
ijtc-1043	233	29	on	on	ADP
ijtc-1043	233	30	capital	capital	NOUN
ijtc-1043	233	31	and	and	CCONJ
ijtc-1043	233	32	labor	labor	NOUN
ijtc-1043	233	33	which	which	PRON
ijtc-1043	233	34	is	be	AUX
ijtc-1043	233	35	useful	useful	ADJ
ijtc-1043	233	36	in	in	ADP
ijtc-1043	233	37	stimulating	stimulate	VERB
ijtc-1043	233	38	the	the	DET
ijtc-1043	233	39	strength	strength	NOUN
ijtc-1043	233	40	of	of	ADP
ijtc-1043	233	41	economic	economic	ADJ
ijtc-1043	233	42	growth	growth	NOUN
ijtc-1043	233	43	.	.	PUNCT
ijtc-1043	234	1	during	during	ADP
ijtc-1043	234	2	1996–2013	1996–2013	NUM
ijtc-1043	234	3	,	,	PUNCT
ijtc-1043	234	4	the	the	DET
ijtc-1043	234	5	state	state	NOUN
ijtc-1043	234	6	tax	tax	NOUN
ijtc-1043	234	7	burden	burden	NOUN
ijtc-1043	234	8	tended	tend	VERB
ijtc-1043	234	9	to	to	PART
ijtc-1043	234	10	be	be	AUX
ijtc-1043	234	11	directed	direct	VERB
ijtc-1043	234	12	towards	towards	ADP
ijtc-1043	234	13	property	property	NOUN
ijtc-1043	234	14	taxes	taxis	NOUN
ijtc-1043	234	15	,	,	PUNCT
ijtc-1043	234	16	personal	personal	ADJ
ijtc-1043	234	17	income	income	NOUN
ijtc-1043	234	18	taxes	taxis	NOUN
ijtc-1043	234	19	,	,	PUNCT
ijtc-1043	234	20	and	and	CCONJ
ijtc-1043	234	21	selective	selective	ADJ
ijtc-1043	234	22	consumption	consumption	NOUN
ijtc-1043	234	23	with	with	ADP
ijtc-1043	234	24	properties	property	NOUN
ijtc-1043	234	25	that	that	PRON
ijtc-1043	234	26	are	be	AUX
ijtc-1043	234	27	conductive	conductive	ADJ
ijtc-1043	234	28	to	to	ADP
ijtc-1043	234	29	supporting	support	VERB
ijtc-1043	234	30	economic	economic	ADJ
ijtc-1043	234	31	growth	growth	NOUN
ijtc-1043	234	32	.	.	PUNCT
ijtc-1043	235	1	theoretically	theoretically	ADV
ijtc-1043	235	2	,	,	PUNCT
ijtc-1043	235	3	countries	country	NOUN
ijtc-1043	235	4	that	that	PRON
ijtc-1043	235	5	drastically	drastically	ADV
ijtc-1043	235	6	reduce	reduce	VERB
ijtc-1043	235	7	private	private	ADJ
ijtc-1043	235	8	incentives	incentive	NOUN
ijtc-1043	235	9	to	to	PART
ijtc-1043	235	10	boost	boost	VERB
ijtc-1043	235	11	investment	investment	NOUN
ijtc-1043	235	12	will	will	AUX
ijtc-1043	235	13	greatly	greatly	ADV
ijtc-1043	235	14	harm	harm	VERB
ijtc-1043	235	15	economic	economic	ADJ
ijtc-1043	235	16	growth	growth	NOUN
ijtc-1043	235	17	performance	performance	NOUN
ijtc-1043	235	18	.	.	PUNCT
ijtc-1043	236	1	in	in	ADP
ijtc-1043	236	2	the	the	DET
ijtc-1043	236	3	model	model	NOUN
ijtc-1043	236	4	proposed	propose	VERB
ijtc-1043	236	5	by	by	ADP
ijtc-1043	236	6	jaimovich	jaimovich	PROPN
ijtc-1043	236	7	&	&	CCONJ
ijtc-1043	236	8	rebelo	rebelo	PROPN
ijtc-1043	236	9	(	(	PUNCT
ijtc-1043	236	10	2017	2017	NUM
ijtc-1043	236	11	)	)	PUNCT
ijtc-1043	236	12	,	,	PUNCT
ijtc-1043	236	13	the	the	DET
ijtc-1043	236	14	priority	priority	NOUN
ijtc-1043	236	15	of	of	ADP
ijtc-1043	236	16	taxation	taxation	NOUN
ijtc-1043	236	17	towards	towards	ADP
ijtc-1043	236	18	desired	desire	VERB
ijtc-1043	236	19	growth	growth	NOUN
ijtc-1043	236	20	is	be	AUX
ijtc-1043	236	21	sometimes	sometimes	ADV
ijtc-1043	236	22	non	non	ADJ
ijtc-1043	236	23	-	-	ADJ
ijtc-1043	236	24	linear	linear	ADJ
ijtc-1043	236	25	.	.	PUNCT
ijtc-1043	237	1	low	low	ADJ
ijtc-1043	237	2	tax	tax	NOUN
ijtc-1043	237	3	rates	rate	NOUN
ijtc-1043	237	4	increasingly	increasingly	ADV
ijtc-1043	237	5	have	have	VERB
ijtc-1043	237	6	very	very	ADV
ijtc-1043	237	7	little	little	ADJ
ijtc-1043	237	8	impact	impact	NOUN
ijtc-1043	237	9	on	on	ADP
ijtc-1043	237	10	long	long	ADJ
ijtc-1043	237	11	-	-	PUNCT
ijtc-1043	237	12	term	term	NOUN
ijtc-1043	237	13	economic	economic	ADJ
ijtc-1043	237	14	growth	growth	NOUN
ijtc-1043	237	15	.	.	PUNCT
ijtc-1043	238	1	but	but	CCONJ
ijtc-1043	238	2	,	,	PUNCT
ijtc-1043	238	3	in	in	ADP
ijtc-1043	238	4	the	the	DET
ijtc-1043	238	5	short	short	ADJ
ijtc-1043	238	6	term	term	NOUN
ijtc-1043	238	7	,	,	PUNCT
ijtc-1043	238	8	along	along	ADP
ijtc-1043	238	9	with	with	ADP
ijtc-1043	238	10	the	the	DET
ijtc-1043	238	11	increase	increase	NOUN
ijtc-1043	238	12	in	in	ADP
ijtc-1043	238	13	tax	tax	NOUN
ijtc-1043	238	14	rates	rate	NOUN
ijtc-1043	238	15	,	,	PUNCT
ijtc-1043	238	16	it	it	PRON
ijtc-1043	238	17	will	will	AUX
ijtc-1043	238	18	have	have	VERB
ijtc-1043	238	19	a	a	DET
ijtc-1043	238	20	negative	negative	ADJ
ijtc-1043	238	21	effect	effect	NOUN
ijtc-1043	238	22	on	on	ADP
ijtc-1043	238	23	economic	economic	ADJ
ijtc-1043	238	24	growth	growth	NOUN
ijtc-1043	238	25	.	.	PUNCT
ijtc-1043	239	1	the	the	DET
ijtc-1043	239	2	dramatic	dramatic	ADJ
ijtc-1043	239	3	,	,	PUNCT
ijtc-1043	239	4	minimal	minimal	ADJ
ijtc-1043	239	5	impact	impact	NOUN
ijtc-1043	239	6	of	of	ADP
ijtc-1043	239	7	tax	tax	NOUN
ijtc-1043	239	8	rates	rate	NOUN
ijtc-1043	239	9	on	on	ADP
ijtc-1043	239	10	growth	growth	NOUN
ijtc-1043	239	11	prospects	prospect	NOUN
ijtc-1043	239	12	is	be	AUX
ijtc-1043	239	13	difficult	difficult	ADJ
ijtc-1043	239	14	to	to	PART
ijtc-1043	239	15	develop	develop	VERB
ijtc-1043	239	16	using	use	VERB
ijtc-1043	239	17	an	an	DET
ijtc-1043	239	18	empirical	empirical	ADJ
ijtc-1043	239	19	approach	approach	NOUN
ijtc-1043	239	20	.	.	PUNCT
ijtc-1043	240	1	facts	fact	NOUN
ijtc-1043	240	2	using	use	VERB
ijtc-1043	240	3	panel	panel	NOUN
ijtc-1043	240	4	data	datum	NOUN
ijtc-1043	240	5	(	(	PUNCT
ijtc-1043	240	6	city	city	NOUN
ijtc-1043	240	7	and	and	CCONJ
ijtc-1043	240	8	regency	regency	PROPN
ijtc-1043	240	9	)	)	PUNCT
ijtc-1043	240	10	in	in	ADP
ijtc-1043	240	11	central	central	ADJ
ijtc-1043	240	12	java	java	PROPN
ijtc-1043	240	13	,	,	PUNCT
ijtc-1043	240	14	susanto	susanto	NOUN
ijtc-1043	240	15	&	&	CCONJ
ijtc-1043	240	16	sugianto	sugianto	PROPN
ijtc-1043	240	17	(	(	PUNCT
ijtc-1043	240	18	2019	2019	NUM
ijtc-1043	240	19	)	)	PUNCT
ijtc-1043	240	20	authenticate	authenticate	VERB
ijtc-1043	240	21	that	that	SCONJ
ijtc-1043	240	22	the	the	DET
ijtc-1043	240	23	tax	tax	NOUN
ijtc-1043	240	24	structure	structure	NOUN
ijtc-1043	240	25	built	build	VERB
ijtc-1043	240	26	by	by	ADP
ijtc-1043	240	27	pad	pad	NOUN
ijtc-1043	240	28	is	be	AUX
ijtc-1043	240	29	one	one	NUM
ijtc-1043	240	30	-	-	PUNCT
ijtc-1043	240	31	way	way	NOUN
ijtc-1043	240	32	towards	towards	ADP
ijtc-1043	240	33	grdp	grdp	NOUN
ijtc-1043	240	34	growth	growth	NOUN
ijtc-1043	240	35	.	.	PUNCT
ijtc-1043	241	1	apart	apart	ADV
ijtc-1043	241	2	from	from	ADP
ijtc-1043	241	3	that	that	PRON
ijtc-1043	241	4	,	,	PUNCT
ijtc-1043	241	5	tax	tax	NOUN
ijtc-1043	241	6	revenues	revenue	NOUN
ijtc-1043	241	7	show	show	VERB
ijtc-1043	241	8	a	a	DET
ijtc-1043	241	9	significant	significant	ADJ
ijtc-1043	241	10	influence	influence	NOUN
ijtc-1043	241	11	on	on	ADP
ijtc-1043	241	12	gdp	gdp	NOUN
ijtc-1043	241	13	growth	growth	NOUN
ijtc-1043	241	14	.	.	PUNCT
ijtc-1043	242	1	in	in	ADP
ijtc-1043	242	2	comparison	comparison	NOUN
ijtc-1043	242	3	,	,	PUNCT
ijtc-1043	242	4	the	the	DET
ijtc-1043	242	5	financial	financial	ADJ
ijtc-1043	242	6	impact	impact	NOUN
ijtc-1043	242	7	since	since	SCONJ
ijtc-1043	242	8	the	the	DET
ijtc-1043	242	9	enactment	enactment	NOUN
ijtc-1043	242	10	of	of	ADP
ijtc-1043	242	11	the	the	DET
ijtc-1043	242	12	state	state	NOUN
ijtc-1043	242	13	tax	tax	NOUN
ijtc-1043	242	14	regime	regime	NOUN
ijtc-1043	242	15	has	have	AUX
ijtc-1043	242	16	had	have	VERB
ijtc-1043	242	17	a	a	DET
ijtc-1043	242	18	negative	negative	ADJ
ijtc-1043	242	19	contribution	contribution	NOUN
ijtc-1043	242	20	to	to	ADP
ijtc-1043	242	21	the	the	DET
ijtc-1043	242	22	local	local	ADJ
ijtc-1043	242	23	economy	economy	NOUN
ijtc-1043	242	24	in	in	ADP
ijtc-1043	242	25	the	the	DET
ijtc-1043	242	26	united	united	PROPN
ijtc-1043	242	27	states	states	PROPN
ijtc-1043	242	28	(	(	PUNCT
ijtc-1043	242	29	chairassamee	chairassamee	PROPN
ijtc-1043	242	30	et	et	PROPN
ijtc-1043	242	31	al	al	PROPN
ijtc-1043	242	32	.	.	PROPN
ijtc-1043	242	33	,	,	PUNCT
ijtc-1043	242	34	2023	2023	NUM
ijtc-1043	242	35	)	)	PUNCT
ijtc-1043	242	36	.	.	PUNCT
ijtc-1043	243	1	the	the	DET
ijtc-1043	243	2	complex	complex	ADJ
ijtc-1043	243	3	relationship	relationship	NOUN
ijtc-1043	243	4	of	of	ADP
ijtc-1043	243	5	several	several	ADJ
ijtc-1043	243	6	tax	tax	NOUN
ijtc-1043	243	7	groups	group	NOUN
ijtc-1043	243	8	,	,	PUNCT
ijtc-1043	243	9	such	such	ADJ
ijtc-1043	243	10	as	as	ADP
ijtc-1043	243	11	property	property	NOUN
ijtc-1043	243	12	tax	tax	NOUN
ijtc-1043	243	13	,	,	PUNCT
ijtc-1043	243	14	sales	sale	NOUN
ijtc-1043	243	15	tax	tax	NOUN
ijtc-1043	243	16	,	,	PUNCT
ijtc-1043	243	17	payroll	payroll	NOUN
ijtc-1043	243	18	tax	tax	NOUN
ijtc-1043	243	19	,	,	PUNCT
ijtc-1043	243	20	income	income	NOUN
ijtc-1043	243	21	tax	tax	NOUN
ijtc-1043	243	22	,	,	PUNCT
ijtc-1043	243	23	and	and	CCONJ
ijtc-1043	243	24	other	other	ADJ
ijtc-1043	243	25	tax	tax	NOUN
ijtc-1043	243	26	sources	source	NOUN
ijtc-1043	243	27	triggers	trigger	VERB
ijtc-1043	243	28	economic	economic	ADJ
ijtc-1043	243	29	growth	growth	NOUN
ijtc-1043	243	30	in	in	ADP
ijtc-1043	243	31	local	local	ADJ
ijtc-1043	243	32	communities	community	NOUN
ijtc-1043	243	33	at	at	ADP
ijtc-1043	243	34	the	the	DET
ijtc-1043	243	35	state	state	NOUN
ijtc-1043	243	36	level	level	NOUN
ijtc-1043	243	37	.	.	PUNCT
ijtc-1043	244	1	with	with	ADP
ijtc-1043	244	2	tax	tax	NOUN
ijtc-1043	244	3	increases	increase	NOUN
ijtc-1043	244	4	that	that	PRON
ijtc-1043	244	5	are	be	AUX
ijtc-1043	244	6	not	not	PART
ijtc-1043	244	7	balanced	balance	VERB
ijtc-1043	244	8	with	with	ADP
ijtc-1043	244	9	an	an	DET
ijtc-1043	244	10	inclusive	inclusive	ADJ
ijtc-1043	244	11	labor	labor	NOUN
ijtc-1043	244	12	market	market	NOUN
ijtc-1043	244	13	,	,	PUNCT
ijtc-1043	244	14	entrepreneurship	entrepreneurship	NOUN
ijtc-1043	244	15	and	and	CCONJ
ijtc-1043	244	16	innovation	innovation	NOUN
ijtc-1043	244	17	,	,	PUNCT
ijtc-1043	244	18	it	it	PRON
ijtc-1043	244	19	is	be	AUX
ijtc-1043	244	20	detrimental	detrimental	ADJ
ijtc-1043	244	21	to	to	PART
ijtc-1043	244	22	job	job	NOUN
ijtc-1043	244	23	owners	owner	NOUN
ijtc-1043	244	24	engaged	engage	VERB
ijtc-1043	244	25	in	in	ADP
ijtc-1043	244	26	the	the	DET
ijtc-1043	244	27	nonagricultural	nonagricultural	ADJ
ijtc-1043	244	28	sector	sector	NOUN
ijtc-1043	244	29	and	and	CCONJ
ijtc-1043	244	30	produces	produce	VERB
ijtc-1043	244	31	new	new	ADJ
ijtc-1043	244	32	problems	problem	NOUN
ijtc-1043	244	33	such	such	ADJ
ijtc-1043	244	34	as	as	ADP
ijtc-1043	244	35	local	local	ADJ
ijtc-1043	244	36	unemployment	unemployment	NOUN
ijtc-1043	244	37	.	.	PUNCT
ijtc-1043	245	1	dau	dau	NOUN
ijtc-1043	245	2	without	without	ADP
ijtc-1043	245	3	and	and	CCONJ
ijtc-1043	245	4	with	with	ADP
ijtc-1043	245	5	the	the	DET
ijtc-1043	245	6	role	role	NOUN
ijtc-1043	245	7	of	of	ADP
ijtc-1043	245	8	regional	regional	ADJ
ijtc-1043	245	9	expenditures	expenditure	NOUN
ijtc-1043	245	10	on	on	ADP
ijtc-1043	245	11	economic	economic	ADJ
ijtc-1043	245	12	growth	growth	NOUN
ijtc-1043	245	13	empirical	empirical	ADJ
ijtc-1043	245	14	results	result	NOUN
ijtc-1043	245	15	show	show	VERB
ijtc-1043	245	16	that	that	SCONJ
ijtc-1043	245	17	dau	dau	NOUN
ijtc-1043	245	18	has	have	VERB
ijtc-1043	245	19	a	a	DET
ijtc-1043	245	20	positive	positive	ADJ
ijtc-1043	245	21	impact	impact	NOUN
ijtc-1043	245	22	on	on	ADP
ijtc-1043	245	23	economic	economic	ADJ
ijtc-1043	245	24	growth	growth	NOUN
ijtc-1043	245	25	,	,	PUNCT
ijtc-1043	245	26	either	either	CCONJ
ijtc-1043	245	27	directly	directly	ADV
ijtc-1043	245	28	without	without	ADP
ijtc-1043	245	29	regional	regional	ADJ
ijtc-1043	245	30	spending	spending	NOUN
ijtc-1043	245	31	or	or	CCONJ
ijtc-1043	245	32	indirectly	indirectly	ADV
ijtc-1043	245	33	through	through	ADP
ijtc-1043	245	34	regional	regional	ADJ
ijtc-1043	245	35	spending	spending	NOUN
ijtc-1043	245	36	.	.	PUNCT
ijtc-1043	246	1	the	the	DET
ijtc-1043	246	2	striking	striking	ADJ
ijtc-1043	246	3	difference	difference	NOUN
ijtc-1043	246	4	from	from	ADP
ijtc-1043	246	5	the	the	DET
ijtc-1043	246	6	existing	exist	VERB
ijtc-1043	246	7	findings	finding	NOUN
ijtc-1043	246	8	emphasizes	emphasize	VERB
ijtc-1043	246	9	that	that	SCONJ
ijtc-1043	246	10	although	although	SCONJ
ijtc-1043	246	11	the	the	DET
ijtc-1043	246	12	probability	probability	NOUN
ijtc-1043	246	13	level	level	NOUN
ijtc-1043	246	14	does	do	AUX
ijtc-1043	246	15	not	not	PART
ijtc-1043	246	16	appear	appear	VERB
ijtc-1043	246	17	to	to	PART
ijtc-1043	246	18	have	have	VERB
ijtc-1043	246	19	a	a	DET
ijtc-1043	246	20	significant	significant	ADJ
ijtc-1043	246	21	effect	effect	NOUN
ijtc-1043	246	22	on	on	ADP
ijtc-1043	246	23	economic	economic	ADJ
ijtc-1043	246	24	growth	growth	NOUN
ijtc-1043	246	25	,	,	PUNCT
ijtc-1043	246	26	it	it	PRON
ijtc-1043	246	27	can	can	AUX
ijtc-1043	246	28	increase	increase	VERB
ijtc-1043	246	29	positively	positively	ADV
ijtc-1043	246	30	without	without	ADP
ijtc-1043	246	31	and	and	CCONJ
ijtc-1043	246	32	with	with	ADP
ijtc-1043	246	33	the	the	DET
ijtc-1043	246	34	role	role	NOUN
ijtc-1043	246	35	of	of	ADP
ijtc-1043	246	36	regional	regional	ADJ
ijtc-1043	246	37	spending	spending	NOUN
ijtc-1043	246	38	.	.	PUNCT
ijtc-1043	247	1	the	the	DET
ijtc-1043	247	2	realization	realization	NOUN
ijtc-1043	247	3	of	of	ADP
ijtc-1043	247	4	dau	dau	NOUN
ijtc-1043	247	5	can	can	AUX
ijtc-1043	247	6	influence	influence	VERB
ijtc-1043	247	7	economic	economic	ADJ
ijtc-1043	247	8	growth	growth	NOUN
ijtc-1043	247	9	because	because	SCONJ
ijtc-1043	247	10	the	the	DET
ijtc-1043	247	11	allocation	allocation	NOUN
ijtc-1043	247	12	of	of	ADP
ijtc-1043	247	13	dau	dau	NOUN
ijtc-1043	247	14	funds	fund	NOUN
ijtc-1043	247	15	first	first	ADV
ijtc-1043	247	16	goes	go	VERB
ijtc-1043	247	17	to	to	ADP
ijtc-1043	247	18	employee	employee	NOUN
ijtc-1043	247	19	expenditure	expenditure	NOUN
ijtc-1043	247	20	items	item	NOUN
ijtc-1043	247	21	.	.	PUNCT
ijtc-1043	248	1	it	it	PRON
ijtc-1043	248	2	is	be	AUX
ijtc-1043	248	3	relevant	relevant	ADJ
ijtc-1043	248	4	to	to	ADP
ijtc-1043	248	5	what	what	PRON
ijtc-1043	248	6	was	be	AUX
ijtc-1043	248	7	mentioned	mention	VERB
ijtc-1043	248	8	in	in	ADP
ijtc-1043	248	9	the	the	DET
ijtc-1043	248	10	previous	previous	ADJ
ijtc-1043	248	11	chapter	chapter	NOUN
ijtc-1043	248	12	,	,	PUNCT
ijtc-1043	248	13	that	that	DET
ijtc-1043	248	14	allocation	allocation	NOUN
ijtc-1043	248	15	to	to	ADP
ijtc-1043	248	16	employee	employee	NOUN
ijtc-1043	248	17	expenditure	expenditure	NOUN
ijtc-1043	248	18	items	item	NOUN
ijtc-1043	248	19	will	will	AUX
ijtc-1043	248	20	stimulate	stimulate	VERB
ijtc-1043	248	21	positive	positive	ADJ
ijtc-1043	248	22	economic	economic	ADJ
ijtc-1043	248	23	growth	growth	NOUN
ijtc-1043	248	24	.	.	PUNCT
ijtc-1043	249	1	the	the	DET
ijtc-1043	249	2	reason	reason	NOUN
ijtc-1043	249	3	is	be	AUX
ijtc-1043	249	4	,	,	PUNCT
ijtc-1043	249	5	government	government	NOUN
ijtc-1043	249	6	employees	employee	NOUN
ijtc-1043	249	7	channel	channel	VERB
ijtc-1043	249	8	and	and	CCONJ
ijtc-1043	249	9	spend	spend	VERB
ijtc-1043	249	10	their	their	PRON
ijtc-1043	249	11	wages	wage	NOUN
ijtc-1043	249	12	for	for	ADP
ijtc-1043	249	13	daily	daily	ADJ
ijtc-1043	249	14	needs	need	NOUN
ijtc-1043	249	15	.	.	PUNCT
ijtc-1043	250	1	indirectly	indirectly	ADV
ijtc-1043	250	2	,	,	PUNCT
ijtc-1043	250	3	this	this	PRON
ijtc-1043	250	4	has	have	VERB
ijtc-1043	250	5	an	an	DET
ijtc-1043	250	6	impact	impact	NOUN
ijtc-1043	250	7	on	on	ADP
ijtc-1043	250	8	increasing	increase	VERB
ijtc-1043	250	9	purchasing	purchasing	NOUN
ijtc-1043	250	10	power	power	NOUN
ijtc-1043	250	11	,	,	PUNCT
ijtc-1043	250	12	prosperity	prosperity	NOUN
ijtc-1043	250	13	and	and	CCONJ
ijtc-1043	250	14	happiness	happiness	NOUN
ijtc-1043	250	15	per	per	ADP
ijtc-1043	250	16	capita	capita	NOUN
ijtc-1043	250	17	across	across	ADP
ijtc-1043	250	18	sectors	sector	NOUN
ijtc-1043	250	19	.	.	PUNCT
ijtc-1043	251	1	dau	dau	NOUN
ijtc-1043	251	2	and	and	CCONJ
ijtc-1043	251	3	regional	regional	ADJ
ijtc-1043	251	4	expenditure	expenditure	NOUN
ijtc-1043	251	5	in	in	ADP
ijtc-1043	251	6	berau	berau	PROPN
ijtc-1043	251	7	regency	regency	PROPN
ijtc-1043	251	8	have	have	VERB
ijtc-1043	251	9	a	a	DET
ijtc-1043	251	10	strong	strong	ADJ
ijtc-1043	251	11	interaction	interaction	NOUN
ijtc-1043	251	12	with	with	ADP
ijtc-1043	251	13	economic	economic	ADJ
ijtc-1043	251	14	growth	growth	NOUN
ijtc-1043	251	15	.	.	PUNCT
ijtc-1043	252	1	the	the	DET
ijtc-1043	252	2	main	main	ADJ
ijtc-1043	252	3	purpose	purpose	NOUN
ijtc-1043	252	4	of	of	ADP
ijtc-1043	252	5	including	include	VERB
ijtc-1043	252	6	regional	regional	ADJ
ijtc-1043	252	7	expenditure	expenditure	NOUN
ijtc-1043	252	8	variables	variable	NOUN
ijtc-1043	252	9	is	be	AUX
ijtc-1043	252	10	to	to	PART
ijtc-1043	252	11	see	see	VERB
ijtc-1043	252	12	the	the	DET
ijtc-1043	252	13	moderating	moderate	VERB
ijtc-1043	252	14	effect	effect	NOUN
ijtc-1043	252	15	.	.	PUNCT
ijtc-1043	253	1	with	with	ADP
ijtc-1043	253	2	an	an	DET
ijtc-1043	253	3	impressive	impressive	ADJ
ijtc-1043	253	4	dau	dau	NOUN
ijtc-1043	253	5	allocation	allocation	NOUN
ijtc-1043	253	6	to	to	PART
ijtc-1043	253	7	support	support	VERB
ijtc-1043	253	8	regional	regional	ADJ
ijtc-1043	253	9	spending	spending	NOUN
ijtc-1043	253	10	,	,	PUNCT
ijtc-1043	253	11	at	at	ADP
ijtc-1043	253	12	least	least	ADJ
ijtc-1043	253	13	the	the	DET
ijtc-1043	253	14	local	local	ADJ
ijtc-1043	253	15	government	government	NOUN
ijtc-1043	253	16	's	's	PART
ijtc-1043	253	17	efforts	effort	NOUN
ijtc-1043	253	18	to	to	PART
ijtc-1043	253	19	encourage	encourage	VERB
ijtc-1043	253	20	decentralization	decentralization	NOUN
ijtc-1043	253	21	can	can	AUX
ijtc-1043	253	22	be	be	AUX
ijtc-1043	253	23	developed	develop	VERB
ijtc-1043	253	24	independently	independently	ADV
ijtc-1043	253	25	.	.	PUNCT
ijtc-1043	254	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	254	2	economic	economic	ADJ
ijtc-1043	254	3	growth	growth	NOUN
ijtc-1043	254	4	model	model	NOUN
ijtc-1043	254	5	with	with	ADP
ijtc-1043	254	6	regional	regional	ADJ
ijtc-1043	254	7	expenditure	expenditure	NOUN
ijtc-1043	254	8	as	as	ADP
ijtc-1043	254	9	a	a	DET
ijtc-1043	254	10	moderation	moderation	NOUN
ijtc-1043	254	11	variable	variable	NOUN
ijtc-1043	254	12	:	:	PUNCT
ijtc-1043	254	13	scale	scale	NOUN
ijtc-1043	254	14	in	in	ADP
ijtc-1043	254	15	berau	berau	PROPN
ijtc-1043	254	16	regency	regency	PROPN
ijtc-1043	254	17	roy	roy	PROPN
ijtc-1043	254	18	,	,	PUNCT
ijtc-1043	254	19	rochaida	rochaida	ADJ
ijtc-1043	254	20	,	,	PUNCT
ijtc-1043	254	21	and	and	CCONJ
ijtc-1043	254	22	suharto	suharto	ADJ
ijtc-1043	254	23	247	247	NUM
ijtc-1043	254	24	|	|	NOUN
ijtc-1043	254	25	ilomata	ilomata	NOUN
ijtc-1043	254	26	international	international	ADJ
ijtc-1043	254	27	journal	journal	NOUN
ijtc-1043	254	28	of	of	ADP
ijtc-1043	254	29	tax	tax	PROPN
ijtc-1043	254	30	&	&	CCONJ
ijtc-1043	254	31	accounting	accounting	PROPN
ijtc-1043	254	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1043	254	33	most	most	ADV
ijtc-1043	254	34	recently	recently	ADV
ijtc-1043	254	35	,	,	PUNCT
ijtc-1043	254	36	a	a	DET
ijtc-1043	254	37	scientific	scientific	ADJ
ijtc-1043	254	38	magazine	magazine	NOUN
ijtc-1043	254	39	highlighted	highlight	VERB
ijtc-1043	254	40	by	by	ADP
ijtc-1043	254	41	wahyuni	wahyuni	PROPN
ijtc-1043	254	42	(	(	PUNCT
ijtc-1043	254	43	2020	2020	NUM
ijtc-1043	254	44	)	)	PUNCT
ijtc-1043	254	45	emphasized	emphasize	VERB
ijtc-1043	254	46	that	that	SCONJ
ijtc-1043	254	47	surakata	surakata	NOUN
ijtc-1043	254	48	's	's	PART
ijtc-1043	254	49	economic	economic	ADJ
ijtc-1043	254	50	growth	growth	NOUN
ijtc-1043	254	51	can	can	AUX
ijtc-1043	254	52	not	not	PART
ijtc-1043	254	53	be	be	AUX
ijtc-1043	254	54	separated	separate	VERB
ijtc-1043	254	55	from	from	ADP
ijtc-1043	254	56	fiscal	fiscal	ADJ
ijtc-1043	254	57	policy	policy	NOUN
ijtc-1043	254	58	.	.	PUNCT
ijtc-1043	255	1	apart	apart	ADV
ijtc-1043	255	2	from	from	ADP
ijtc-1043	255	3	pad	pad	NOUN
ijtc-1043	255	4	,	,	PUNCT
ijtc-1043	255	5	dau	dau	NOUN
ijtc-1043	255	6	also	also	ADV
ijtc-1043	255	7	has	have	VERB
ijtc-1043	255	8	a	a	DET
ijtc-1043	255	9	partial	partial	ADJ
ijtc-1043	255	10	effect	effect	NOUN
ijtc-1043	255	11	on	on	ADP
ijtc-1043	255	12	economic	economic	ADJ
ijtc-1043	255	13	growth	growth	NOUN
ijtc-1043	255	14	.	.	PUNCT
ijtc-1043	256	1	one	one	NUM
ijtc-1043	256	2	of	of	ADP
ijtc-1043	256	3	the	the	DET
ijtc-1043	256	4	levels	level	NOUN
ijtc-1043	256	5	of	of	ADP
ijtc-1043	256	6	regional	regional	ADJ
ijtc-1043	256	7	government	government	NOUN
ijtc-1043	256	8	financial	financial	ADJ
ijtc-1043	256	9	independence	independence	NOUN
ijtc-1043	256	10	can	can	AUX
ijtc-1043	256	11	be	be	AUX
ijtc-1043	256	12	determined	determine	VERB
ijtc-1043	256	13	by	by	ADP
ijtc-1043	256	14	dau	dau	NOUN
ijtc-1043	256	15	.	.	PUNCT
ijtc-1043	257	1	sulangi	sulangi	NOUN
ijtc-1043	257	2	et	et	PROPN
ijtc-1043	257	3	al	al	PROPN
ijtc-1043	257	4	.	.	PROPN
ijtc-1043	258	1	(	(	PUNCT
ijtc-1043	258	2	2022	2022	NUM
ijtc-1043	258	3	)	)	PUNCT
ijtc-1043	258	4	observed	observe	VERB
ijtc-1043	258	5	thirty	thirty	NUM
ijtc-1043	258	6	-	-	PUNCT
ijtc-1043	258	7	one	one	NUM
ijtc-1043	258	8	samples	sample	NOUN
ijtc-1043	258	9	to	to	PART
ijtc-1043	258	10	test	test	VERB
ijtc-1043	258	11	the	the	DET
ijtc-1043	258	12	causality	causality	NOUN
ijtc-1043	258	13	between	between	ADP
ijtc-1043	258	14	dau	dau	NOUN
ijtc-1043	258	15	and	and	CCONJ
ijtc-1043	258	16	fiscal	fiscal	ADJ
ijtc-1043	258	17	independence	independence	NOUN
ijtc-1043	258	18	.	.	PUNCT
ijtc-1043	259	1	during	during	ADP
ijtc-1043	259	2	2018–2019	2018–2019	NUM
ijtc-1043	259	3	,	,	PUNCT
ijtc-1043	259	4	it	it	PRON
ijtc-1043	259	5	was	be	AUX
ijtc-1043	259	6	proven	prove	VERB
ijtc-1043	259	7	that	that	SCONJ
ijtc-1043	259	8	dau	dau	NOUN
ijtc-1043	259	9	had	have	VERB
ijtc-1043	259	10	an	an	DET
ijtc-1043	259	11	influence	influence	NOUN
ijtc-1043	259	12	on	on	ADP
ijtc-1043	259	13	the	the	DET
ijtc-1043	259	14	fiscal	fiscal	ADJ
ijtc-1043	259	15	independence	independence	NOUN
ijtc-1043	259	16	of	of	ADP
ijtc-1043	259	17	all	all	DET
ijtc-1043	259	18	provinces	province	NOUN
ijtc-1043	259	19	in	in	ADP
ijtc-1043	259	20	indonesia	indonesia	PROPN
ijtc-1043	259	21	.	.	PUNCT
ijtc-1043	260	1	automatically	automatically	ADV
ijtc-1043	260	2	,	,	PUNCT
ijtc-1043	260	3	with	with	ADP
ijtc-1043	260	4	good	good	ADJ
ijtc-1043	260	5	financial	financial	ADJ
ijtc-1043	260	6	independence	independence	NOUN
ijtc-1043	260	7	,	,	PUNCT
ijtc-1043	260	8	a	a	DET
ijtc-1043	260	9	region	region	NOUN
ijtc-1043	260	10	also	also	ADV
ijtc-1043	260	11	has	have	VERB
ijtc-1043	260	12	the	the	DET
ijtc-1043	260	13	opportunity	opportunity	NOUN
ijtc-1043	260	14	to	to	PART
ijtc-1043	260	15	improve	improve	VERB
ijtc-1043	260	16	its	its	PRON
ijtc-1043	260	17	economy	economy	NOUN
ijtc-1043	260	18	.	.	PUNCT
ijtc-1043	261	1	especially	especially	ADV
ijtc-1043	261	2	in	in	ADP
ijtc-1043	261	3	west	west	PROPN
ijtc-1043	261	4	java	java	PROPN
ijtc-1043	261	5	,	,	PUNCT
ijtc-1043	261	6	the	the	DET
ijtc-1043	261	7	roots	root	NOUN
ijtc-1043	261	8	of	of	ADP
ijtc-1043	261	9	economic	economic	ADJ
ijtc-1043	261	10	problems	problem	NOUN
ijtc-1043	261	11	such	such	ADJ
ijtc-1043	261	12	as	as	ADP
ijtc-1043	261	13	unemployment	unemployment	NOUN
ijtc-1043	261	14	can	can	AUX
ijtc-1043	261	15	be	be	AUX
ijtc-1043	261	16	prevented	prevent	VERB
ijtc-1043	261	17	with	with	ADP
ijtc-1043	261	18	appropriate	appropriate	ADJ
ijtc-1043	261	19	budget	budget	NOUN
ijtc-1043	261	20	policies	policy	NOUN
ijtc-1043	261	21	.	.	PUNCT
ijtc-1043	262	1	a	a	DET
ijtc-1043	262	2	pro	pro	ADJ
ijtc-1043	262	3	-	-	ADJ
ijtc-1043	262	4	active	active	ADJ
ijtc-1043	262	5	development	development	NOUN
ijtc-1043	262	6	agenda	agenda	NOUN
ijtc-1043	262	7	towards	towards	ADP
ijtc-1043	262	8	alleviating	alleviate	VERB
ijtc-1043	262	9	unemployment	unemployment	NOUN
ijtc-1043	262	10	requires	require	VERB
ijtc-1043	262	11	expanding	expand	VERB
ijtc-1043	262	12	employment	employment	NOUN
ijtc-1043	262	13	opportunities	opportunity	NOUN
ijtc-1043	262	14	through	through	ADP
ijtc-1043	262	15	the	the	DET
ijtc-1043	262	16	reallocation	reallocation	NOUN
ijtc-1043	262	17	of	of	ADP
ijtc-1043	262	18	government	government	NOUN
ijtc-1043	262	19	spending	spending	NOUN
ijtc-1043	262	20	(	(	PUNCT
ijtc-1043	262	21	holik	holik	NOUN
ijtc-1043	262	22	,	,	PUNCT
ijtc-1043	262	23	2020	2020	NUM
ijtc-1043	262	24	)	)	PUNCT
ijtc-1043	262	25	.	.	PUNCT
ijtc-1043	263	1	alvaro	alvaro	PROPN
ijtc-1043	263	2	(	(	PUNCT
ijtc-1043	263	3	2022	2022	NUM
ijtc-1043	263	4	)	)	PUNCT
ijtc-1043	263	5	understands	understand	VERB
ijtc-1043	263	6	that	that	SCONJ
ijtc-1043	263	7	the	the	DET
ijtc-1043	263	8	fiscal	fiscal	ADJ
ijtc-1043	263	9	ratio	ratio	NOUN
ijtc-1043	263	10	(	(	PUNCT
ijtc-1043	263	11	including	include	VERB
ijtc-1043	263	12	dau	dau	NOUN
ijtc-1043	263	13	and	and	CCONJ
ijtc-1043	263	14	government	government	NOUN
ijtc-1043	263	15	spending	spending	NOUN
ijtc-1043	263	16	therein	therein	ADV
ijtc-1043	263	17	)	)	PUNCT
ijtc-1043	263	18	has	have	VERB
ijtc-1043	263	19	a	a	DET
ijtc-1043	263	20	significant	significant	ADJ
ijtc-1043	263	21	effect	effect	NOUN
ijtc-1043	263	22	on	on	ADP
ijtc-1043	263	23	the	the	DET
ijtc-1043	263	24	economic	economic	ADJ
ijtc-1043	263	25	growth	growth	NOUN
ijtc-1043	263	26	of	of	ADP
ijtc-1043	263	27	one	one	NUM
ijtc-1043	263	28	hundred	hundred	NUM
ijtc-1043	263	29	and	and	CCONJ
ijtc-1043	263	30	twenty	twenty	NUM
ijtc-1043	263	31	-	-	PUNCT
ijtc-1043	263	32	two	two	NUM
ijtc-1043	263	33	districts	district	NOUN
ijtc-1043	263	34	confirmed	confirm	VERB
ijtc-1043	263	35	as	as	ADP
ijtc-1043	263	36	underdeveloped	underdeveloped	ADJ
ijtc-1043	263	37	regions	region	NOUN
ijtc-1043	263	38	in	in	ADP
ijtc-1043	263	39	indonesia	indonesia	PROPN
ijtc-1043	263	40	.	.	PUNCT
ijtc-1043	264	1	in	in	ADP
ijtc-1043	264	2	the	the	DET
ijtc-1043	264	3	case	case	NOUN
ijtc-1043	264	4	of	of	ADP
ijtc-1043	264	5	the	the	DET
ijtc-1043	264	6	malang	malang	PROPN
ijtc-1043	264	7	government	government	NOUN
ijtc-1043	264	8	,	,	PUNCT
ijtc-1043	264	9	adur	adur	PROPN
ijtc-1043	264	10	et	et	PROPN
ijtc-1043	264	11	al	al	PROPN
ijtc-1043	264	12	.	.	PROPN
ijtc-1043	264	13	(	(	PUNCT
ijtc-1043	264	14	2019	2019	NUM
ijtc-1043	264	15	)	)	PUNCT
ijtc-1043	264	16	highlighted	highlight	VERB
ijtc-1043	264	17	that	that	SCONJ
ijtc-1043	264	18	dau	dau	NOUN
ijtc-1043	264	19	contributes	contribute	VERB
ijtc-1043	264	20	significantly	significantly	ADV
ijtc-1043	264	21	to	to	ADP
ijtc-1043	264	22	economic	economic	ADJ
ijtc-1043	264	23	growth	growth	NOUN
ijtc-1043	264	24	or	or	CCONJ
ijtc-1043	264	25	capital	capital	NOUN
ijtc-1043	264	26	expenditure	expenditure	NOUN
ijtc-1043	264	27	.	.	PUNCT
ijtc-1043	265	1	tests	test	NOUN
ijtc-1043	265	2	based	base	VERB
ijtc-1043	265	3	on	on	ADP
ijtc-1043	265	4	path	path	NOUN
ijtc-1043	265	5	analysis	analysis	NOUN
ijtc-1043	265	6	also	also	ADV
ijtc-1043	265	7	confirm	confirm	VERB
ijtc-1043	265	8	that	that	SCONJ
ijtc-1043	265	9	dau	dau	NOUN
ijtc-1043	265	10	has	have	VERB
ijtc-1043	265	11	no	no	DET
ijtc-1043	265	12	effect	effect	NOUN
ijtc-1043	265	13	on	on	ADP
ijtc-1043	265	14	economic	economic	ADJ
ijtc-1043	265	15	growth	growth	NOUN
ijtc-1043	265	16	through	through	ADP
ijtc-1043	265	17	government	government	NOUN
ijtc-1043	265	18	capital	capital	NOUN
ijtc-1043	265	19	expenditure	expenditure	NOUN
ijtc-1043	265	20	.	.	PUNCT
ijtc-1043	266	1	interestingly	interestingly	ADV
ijtc-1043	266	2	,	,	PUNCT
ijtc-1043	266	3	cahyaning	cahyane	VERB
ijtc-1043	266	4	(	(	PUNCT
ijtc-1043	266	5	2018	2018	NUM
ijtc-1043	266	6	)	)	PUNCT
ijtc-1043	266	7	thinks	think	VERB
ijtc-1043	266	8	about	about	ADP
ijtc-1043	266	9	the	the	DET
ijtc-1043	266	10	causality	causality	NOUN
ijtc-1043	266	11	between	between	ADP
ijtc-1043	266	12	dau	dau	NOUN
ijtc-1043	266	13	and	and	CCONJ
ijtc-1043	266	14	capital	capital	NOUN
ijtc-1043	266	15	expenditure	expenditure	NOUN
ijtc-1043	266	16	allocation	allocation	NOUN
ijtc-1043	266	17	through	through	ADP
ijtc-1043	266	18	grdp	grdp	NOUN
ijtc-1043	266	19	growth	growth	NOUN
ijtc-1043	266	20	.	.	PUNCT
ijtc-1043	267	1	here	here	ADV
ijtc-1043	267	2	,	,	PUNCT
ijtc-1043	267	3	grdp	grdp	NOUN
ijtc-1043	267	4	growth	growth	NOUN
ijtc-1043	267	5	acts	act	VERB
ijtc-1043	267	6	as	as	ADP
ijtc-1043	267	7	a	a	DET
ijtc-1043	267	8	moderating	moderate	VERB
ijtc-1043	267	9	variable	variable	NOUN
ijtc-1043	267	10	.	.	PUNCT
ijtc-1043	268	1	since	since	SCONJ
ijtc-1043	268	2	the	the	DET
ijtc-1043	268	3	2013–2015	2013–2015	NUM
ijtc-1043	268	4	era	era	NOUN
ijtc-1043	268	5	,	,	PUNCT
ijtc-1043	268	6	governments	government	NOUN
ijtc-1043	268	7	in	in	ADP
ijtc-1043	268	8	cities	city	NOUN
ijtc-1043	268	9	and	and	CCONJ
ijtc-1043	268	10	districts	district	NOUN
ijtc-1043	268	11	throughout	throughout	ADP
ijtc-1043	268	12	east	east	PROPN
ijtc-1043	268	13	java	java	PROPN
ijtc-1043	268	14	have	have	AUX
ijtc-1043	268	15	relied	rely	VERB
ijtc-1043	268	16	heavily	heavily	ADV
ijtc-1043	268	17	on	on	ADP
ijtc-1043	268	18	dau	dau	NOUN
ijtc-1043	268	19	and	and	CCONJ
ijtc-1043	268	20	pad	pad	NOUN
ijtc-1043	268	21	to	to	PART
ijtc-1043	268	22	encourage	encourage	VERB
ijtc-1043	268	23	capital	capital	NOUN
ijtc-1043	268	24	expenditure	expenditure	NOUN
ijtc-1043	268	25	rather	rather	ADV
ijtc-1043	268	26	than	than	ADP
ijtc-1043	268	27	dbh	dbh	PROPN
ijtc-1043	268	28	.	.	PUNCT
ijtc-1043	269	1	other	other	ADJ
ijtc-1043	269	2	statistics	statistic	NOUN
ijtc-1043	269	3	actually	actually	ADV
ijtc-1043	269	4	say	say	VERB
ijtc-1043	269	5	something	something	PRON
ijtc-1043	269	6	different	different	ADJ
ijtc-1043	269	7	,	,	PUNCT
ijtc-1043	269	8	where	where	SCONJ
ijtc-1043	269	9	gdp	gdp	NOUN
ijtc-1043	269	10	growth	growth	NOUN
ijtc-1043	269	11	is	be	AUX
ijtc-1043	269	12	able	able	ADJ
ijtc-1043	269	13	to	to	PART
ijtc-1043	269	14	positively	positively	ADV
ijtc-1043	269	15	moderate	moderate	VERB
ijtc-1043	269	16	dbh	dbh	PROPN
ijtc-1043	269	17	on	on	ADP
ijtc-1043	269	18	capital	capital	NOUN
ijtc-1043	269	19	expenditure	expenditure	NOUN
ijtc-1043	269	20	.	.	PUNCT
ijtc-1043	270	1	meanwhile	meanwhile	ADV
ijtc-1043	270	2	,	,	PUNCT
ijtc-1043	270	3	grdp	grdp	NOUN
ijtc-1043	270	4	growth	growth	NOUN
ijtc-1043	270	5	was	be	AUX
ijtc-1043	270	6	unable	unable	ADJ
ijtc-1043	270	7	to	to	PART
ijtc-1043	270	8	moderate	moderate	VERB
ijtc-1043	270	9	dau	dau	NOUN
ijtc-1043	270	10	or	or	CCONJ
ijtc-1043	270	11	pad	pad	NOUN
ijtc-1043	270	12	towards	towards	ADP
ijtc-1043	270	13	capital	capital	NOUN
ijtc-1043	270	14	expenditure	expenditure	NOUN
ijtc-1043	270	15	.	.	PUNCT
ijtc-1043	271	1	dbh	dbh	VERB
ijtc-1043	271	2	without	without	ADP
ijtc-1043	271	3	and	and	CCONJ
ijtc-1043	271	4	with	with	ADP
ijtc-1043	271	5	the	the	DET
ijtc-1043	271	6	role	role	NOUN
ijtc-1043	271	7	of	of	ADP
ijtc-1043	271	8	regional	regional	ADJ
ijtc-1043	271	9	expenditures	expenditure	NOUN
ijtc-1043	271	10	on	on	ADP
ijtc-1043	271	11	economic	economic	ADJ
ijtc-1043	271	12	growth	growth	NOUN
ijtc-1043	271	13	existing	exist	VERB
ijtc-1043	271	14	reality	reality	NOUN
ijtc-1043	271	15	shows	show	VERB
ijtc-1043	271	16	that	that	SCONJ
ijtc-1043	271	17	dbh	dbh	PROPN
ijtc-1043	271	18	has	have	VERB
ijtc-1043	271	19	a	a	DET
ijtc-1043	271	20	negative	negative	ADJ
ijtc-1043	271	21	effect	effect	NOUN
ijtc-1043	271	22	on	on	ADP
ijtc-1043	271	23	economic	economic	ADJ
ijtc-1043	271	24	growth	growth	NOUN
ijtc-1043	271	25	.	.	PUNCT
ijtc-1043	272	1	also	also	ADV
ijtc-1043	272	2	,	,	PUNCT
ijtc-1043	272	3	it	it	PRON
ijtc-1043	272	4	was	be	AUX
ijtc-1043	272	5	confirmed	confirm	VERB
ijtc-1043	272	6	that	that	SCONJ
ijtc-1043	272	7	dbh	dbh	PROPN
ijtc-1043	272	8	had	have	VERB
ijtc-1043	272	9	no	no	DET
ijtc-1043	272	10	impact	impact	NOUN
ijtc-1043	272	11	on	on	ADP
ijtc-1043	272	12	economic	economic	ADJ
ijtc-1043	272	13	growth	growth	NOUN
ijtc-1043	272	14	even	even	ADV
ijtc-1043	272	15	though	though	SCONJ
ijtc-1043	272	16	it	it	PRON
ijtc-1043	272	17	was	be	AUX
ijtc-1043	272	18	supported	support	VERB
ijtc-1043	272	19	by	by	ADP
ijtc-1043	272	20	regional	regional	ADJ
ijtc-1043	272	21	spending	spending	NOUN
ijtc-1043	272	22	.	.	PUNCT
ijtc-1043	273	1	in	in	ADP
ijtc-1043	273	2	that	that	DET
ijtc-1043	273	3	context	context	NOUN
ijtc-1043	273	4	,	,	PUNCT
ijtc-1043	273	5	if	if	SCONJ
ijtc-1043	273	6	there	there	PRON
ijtc-1043	273	7	is	be	VERB
ijtc-1043	273	8	a	a	DET
ijtc-1043	273	9	shift	shift	NOUN
ijtc-1043	273	10	in	in	ADP
ijtc-1043	273	11	the	the	DET
ijtc-1043	273	12	situation	situation	NOUN
ijtc-1043	273	13	in	in	ADP
ijtc-1043	273	14	dbh	dbh	PROPN
ijtc-1043	273	15	revenues	revenue	NOUN
ijtc-1043	273	16	in	in	ADP
ijtc-1043	273	17	berau	berau	PROPN
ijtc-1043	273	18	regency	regency	PROPN
ijtc-1043	273	19	,	,	PUNCT
ijtc-1043	273	20	it	it	PRON
ijtc-1043	273	21	will	will	AUX
ijtc-1043	273	22	actually	actually	ADV
ijtc-1043	273	23	be	be	AUX
ijtc-1043	273	24	in	in	ADP
ijtc-1043	273	25	the	the	DET
ijtc-1043	273	26	opposite	opposite	ADJ
ijtc-1043	273	27	direction	direction	NOUN
ijtc-1043	273	28	or	or	CCONJ
ijtc-1043	273	29	there	there	PRON
ijtc-1043	273	30	will	will	AUX
ijtc-1043	273	31	be	be	AUX
ijtc-1043	273	32	no	no	DET
ijtc-1043	273	33	change	change	NOUN
ijtc-1043	273	34	at	at	ADV
ijtc-1043	273	35	all	all	ADV
ijtc-1043	273	36	in	in	ADP
ijtc-1043	273	37	economic	economic	ADJ
ijtc-1043	273	38	growth	growth	NOUN
ijtc-1043	273	39	.	.	PUNCT
ijtc-1043	274	1	the	the	DET
ijtc-1043	274	2	capacity	capacity	NOUN
ijtc-1043	274	3	of	of	ADP
ijtc-1043	274	4	the	the	DET
ijtc-1043	274	5	berau	berau	PROPN
ijtc-1043	274	6	regency	regency	PROPN
ijtc-1043	274	7	government	government	NOUN
ijtc-1043	274	8	in	in	ADP
ijtc-1043	274	9	the	the	DET
ijtc-1043	274	10	economy	economy	NOUN
ijtc-1043	274	11	has	have	AUX
ijtc-1043	274	12	proven	prove	VERB
ijtc-1043	274	13	to	to	PART
ijtc-1043	274	14	be	be	AUX
ijtc-1043	274	15	weak	weak	ADJ
ijtc-1043	274	16	.	.	PUNCT
ijtc-1043	275	1	in	in	ADP
ijtc-1043	275	2	line	line	NOUN
ijtc-1043	275	3	with	with	ADP
ijtc-1043	275	4	an	an	DET
ijtc-1043	275	5	investigation	investigation	NOUN
ijtc-1043	275	6	that	that	PRON
ijtc-1043	275	7	shared	share	VERB
ijtc-1043	275	8	findings	finding	NOUN
ijtc-1043	275	9	about	about	ADP
ijtc-1043	275	10	dbh	dbh	PROPN
ijtc-1043	275	11	having	have	VERB
ijtc-1043	275	12	a	a	DET
ijtc-1043	275	13	negative	negative	ADJ
ijtc-1043	275	14	effect	effect	NOUN
ijtc-1043	275	15	on	on	ADP
ijtc-1043	275	16	economic	economic	ADJ
ijtc-1043	275	17	growth	growth	NOUN
ijtc-1043	275	18	.	.	PUNCT
ijtc-1043	276	1	this	this	DET
ijtc-1043	276	2	difference	difference	NOUN
ijtc-1043	276	3	is	be	AUX
ijtc-1043	276	4	caused	cause	VERB
ijtc-1043	276	5	by	by	ADP
ijtc-1043	276	6	the	the	DET
ijtc-1043	276	7	realization	realization	NOUN
ijtc-1043	276	8	that	that	SCONJ
ijtc-1043	276	9	the	the	DET
ijtc-1043	276	10	dbh	dbh	PROPN
ijtc-1043	276	11	received	receive	VERB
ijtc-1043	276	12	by	by	ADP
ijtc-1043	276	13	the	the	DET
ijtc-1043	276	14	government	government	NOUN
ijtc-1043	276	15	is	be	AUX
ijtc-1043	276	16	not	not	PART
ijtc-1043	276	17	directly	directly	ADV
ijtc-1043	276	18	used	use	VERB
ijtc-1043	276	19	for	for	ADP
ijtc-1043	276	20	the	the	DET
ijtc-1043	276	21	development	development	NOUN
ijtc-1043	276	22	process	process	NOUN
ijtc-1043	276	23	of	of	ADP
ijtc-1043	276	24	berau	berau	PROPN
ijtc-1043	276	25	regency	regency	PROPN
ijtc-1043	276	26	,	,	PUNCT
ijtc-1043	276	27	so	so	SCONJ
ijtc-1043	276	28	that	that	SCONJ
ijtc-1043	276	29	even	even	ADV
ijtc-1043	276	30	though	though	SCONJ
ijtc-1043	276	31	the	the	DET
ijtc-1043	276	32	dbh	dbh	PROPN
ijtc-1043	276	33	allocation	allocation	NOUN
ijtc-1043	276	34	is	be	AUX
ijtc-1043	276	35	large	large	ADJ
ijtc-1043	276	36	,	,	PUNCT
ijtc-1043	276	37	it	it	PRON
ijtc-1043	276	38	does	do	AUX
ijtc-1043	276	39	not	not	PART
ijtc-1043	276	40	have	have	VERB
ijtc-1043	276	41	a	a	DET
ijtc-1043	276	42	direct	direct	ADJ
ijtc-1043	276	43	impact	impact	NOUN
ijtc-1043	276	44	on	on	ADP
ijtc-1043	276	45	economic	economic	ADJ
ijtc-1043	276	46	growth	growth	NOUN
ijtc-1043	276	47	.	.	PUNCT
ijtc-1043	277	1	likewise	likewise	ADV
ijtc-1043	277	2	,	,	PUNCT
ijtc-1043	277	3	the	the	DET
ijtc-1043	277	4	mismatch	mismatch	NOUN
ijtc-1043	277	5	with	with	ADP
ijtc-1043	277	6	dbh	dbh	PROPN
ijtc-1043	277	7	produces	produce	VERB
ijtc-1043	277	8	a	a	DET
ijtc-1043	277	9	negative	negative	ADJ
ijtc-1043	277	10	influence	influence	NOUN
ijtc-1043	277	11	on	on	ADP
ijtc-1043	277	12	the	the	DET
ijtc-1043	277	13	level	level	NOUN
ijtc-1043	277	14	of	of	ADP
ijtc-1043	277	15	economic	economic	ADJ
ijtc-1043	277	16	growth	growth	NOUN
ijtc-1043	277	17	even	even	ADV
ijtc-1043	277	18	though	though	SCONJ
ijtc-1043	277	19	it	it	PRON
ijtc-1043	277	20	includes	include	VERB
ijtc-1043	277	21	regional	regional	ADJ
ijtc-1043	277	22	expenditure	expenditure	NOUN
ijtc-1043	277	23	elements	element	NOUN
ijtc-1043	277	24	as	as	ADP
ijtc-1043	277	25	a	a	DET
ijtc-1043	277	26	moderating	moderate	VERB
ijtc-1043	277	27	variable	variable	NOUN
ijtc-1043	277	28	.	.	PUNCT
ijtc-1043	278	1	therefore	therefore	ADV
ijtc-1043	278	2	,	,	PUNCT
ijtc-1043	278	3	rejecting	reject	VERB
ijtc-1043	278	4	the	the	DET
ijtc-1043	278	5	initial	initial	ADJ
ijtc-1043	278	6	hypothesis	hypothesis	NOUN
ijtc-1043	278	7	that	that	PRON
ijtc-1043	278	8	the	the	DET
ijtc-1043	278	9	inclusion	inclusion	NOUN
ijtc-1043	278	10	of	of	ADP
ijtc-1043	278	11	regional	regional	ADJ
ijtc-1043	278	12	spending	spending	NOUN
ijtc-1043	278	13	will	will	AUX
ijtc-1043	278	14	increase	increase	VERB
ijtc-1043	278	15	the	the	DET
ijtc-1043	278	16	influence	influence	NOUN
ijtc-1043	278	17	of	of	ADP
ijtc-1043	278	18	dbh	dbh	PROPN
ijtc-1043	278	19	on	on	ADP
ijtc-1043	278	20	economic	economic	ADJ
ijtc-1043	278	21	growth	growth	NOUN
ijtc-1043	278	22	systematically	systematically	ADV
ijtc-1043	278	23	.	.	PUNCT
ijtc-1043	279	1	empirical	empirical	ADJ
ijtc-1043	279	2	reality	reality	NOUN
ijtc-1043	279	3	shows	show	VERB
ijtc-1043	279	4	that	that	SCONJ
ijtc-1043	279	5	the	the	DET
ijtc-1043	279	6	interaction	interaction	NOUN
ijtc-1043	279	7	between	between	ADP
ijtc-1043	279	8	dbh	dbh	PROPN
ijtc-1043	279	9	and	and	CCONJ
ijtc-1043	279	10	regional	regional	ADJ
ijtc-1043	279	11	expenditure	expenditure	NOUN
ijtc-1043	279	12	in	in	ADP
ijtc-1043	279	13	berau	berau	PROPN
ijtc-1043	279	14	regency	regency	PROPN
ijtc-1043	279	15	has	have	VERB
ijtc-1043	279	16	a	a	DET
ijtc-1043	279	17	negative	negative	ADJ
ijtc-1043	279	18	influence	influence	NOUN
ijtc-1043	279	19	on	on	ADP
ijtc-1043	279	20	the	the	DET
ijtc-1043	279	21	level	level	NOUN
ijtc-1043	279	22	of	of	ADP
ijtc-1043	279	23	economic	economic	ADJ
ijtc-1043	279	24	growth	growth	NOUN
ijtc-1043	279	25	.	.	PUNCT
ijtc-1043	280	1	the	the	DET
ijtc-1043	280	2	primary	primary	ADJ
ijtc-1043	280	3	concern	concern	NOUN
ijtc-1043	280	4	for	for	ADP
ijtc-1043	280	5	including	include	VERB
ijtc-1043	280	6	regional	regional	ADJ
ijtc-1043	280	7	spending	spending	NOUN
ijtc-1043	280	8	elements	element	NOUN
ijtc-1043	280	9	is	be	AUX
ijtc-1043	280	10	to	to	PART
ijtc-1043	280	11	boost	boost	VERB
ijtc-1043	280	12	the	the	DET
ijtc-1043	280	13	dbh	dbh	PROPN
ijtc-1043	280	14	function	function	NOUN
ijtc-1043	280	15	for	for	ADP
ijtc-1043	280	16	economic	economic	ADJ
ijtc-1043	280	17	growth	growth	NOUN
ijtc-1043	280	18	.	.	PUNCT
ijtc-1043	281	1	the	the	DET
ijtc-1043	281	2	existence	existence	NOUN
ijtc-1043	281	3	of	of	ADP
ijtc-1043	281	4	an	an	DET
ijtc-1043	281	5	effect	effect	NOUN
ijtc-1043	281	6	termed	term	VERB
ijtc-1043	281	7	"	"	PUNCT
ijtc-1043	281	8	crowding	crowd	VERB
ijtc-1043	281	9	out	out	ADP
ijtc-1043	281	10	"	"	PUNCT
ijtc-1043	281	11	illustrates	illustrate	VERB
ijtc-1043	281	12	that	that	SCONJ
ijtc-1043	281	13	revenue	revenue	NOUN
ijtc-1043	281	14	in	in	ADP
ijtc-1043	281	15	terms	term	NOUN
ijtc-1043	281	16	of	of	ADP
ijtc-1043	281	17	dbh	dbh	PROPN
ijtc-1043	281	18	in	in	ADP
ijtc-1043	281	19	the	the	DET
ijtc-1043	281	20	regional	regional	ADJ
ijtc-1043	281	21	development	development	NOUN
ijtc-1043	281	22	phase	phase	NOUN
ijtc-1043	281	23	in	in	ADP
ijtc-1043	281	24	bridging	bridge	VERB
ijtc-1043	281	25	economic	economic	ADJ
ijtc-1043	281	26	growth	growth	NOUN
ijtc-1043	281	27	is	be	AUX
ijtc-1043	281	28	a	a	DET
ijtc-1043	281	29	failure	failure	NOUN
ijtc-1043	281	30	.	.	PUNCT
ijtc-1043	282	1	the	the	DET
ijtc-1043	282	2	high	high	ADJ
ijtc-1043	282	3	government	government	NOUN
ijtc-1043	282	4	budget	budget	NOUN
ijtc-1043	282	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	282	6	economic	economic	ADJ
ijtc-1043	282	7	growth	growth	NOUN
ijtc-1043	282	8	model	model	NOUN
ijtc-1043	282	9	with	with	ADP
ijtc-1043	282	10	regional	regional	ADJ
ijtc-1043	282	11	expenditure	expenditure	NOUN
ijtc-1043	282	12	as	as	ADP
ijtc-1043	282	13	a	a	DET
ijtc-1043	282	14	moderation	moderation	NOUN
ijtc-1043	282	15	variable	variable	NOUN
ijtc-1043	282	16	:	:	PUNCT
ijtc-1043	282	17	scale	scale	NOUN
ijtc-1043	282	18	in	in	ADP
ijtc-1043	282	19	berau	berau	PROPN
ijtc-1043	282	20	regency	regency	PROPN
ijtc-1043	282	21	roy	roy	PROPN
ijtc-1043	282	22	,	,	PUNCT
ijtc-1043	282	23	rochaida	rochaida	ADJ
ijtc-1043	282	24	,	,	PUNCT
ijtc-1043	282	25	and	and	CCONJ
ijtc-1043	282	26	suharto	suharto	PROPN
ijtc-1043	282	27	248	248	NUM
ijtc-1043	282	28	|	|	ADV
ijtc-1043	282	29	ilomata	ilomata	VERB
ijtc-1043	282	30	international	international	ADJ
ijtc-1043	282	31	journal	journal	NOUN
ijtc-1043	282	32	of	of	ADP
ijtc-1043	282	33	tax	tax	PROPN
ijtc-1043	282	34	&	&	CCONJ
ijtc-1043	282	35	accounting	account	VERB
ijtc-1043	282	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	282	37	deficit	deficit	NOUN
ijtc-1043	282	38	,	,	PUNCT
ijtc-1043	282	39	which	which	PRON
ijtc-1043	282	40	originates	originate	VERB
ijtc-1043	282	41	from	from	ADP
ijtc-1043	282	42	taxes	taxis	NOUN
ijtc-1043	282	43	and	and	CCONJ
ijtc-1043	282	44	natural	natural	ADJ
ijtc-1043	282	45	resources	resource	NOUN
ijtc-1043	282	46	,	,	PUNCT
ijtc-1043	282	47	actually	actually	ADV
ijtc-1043	282	48	reduces	reduce	VERB
ijtc-1043	282	49	the	the	DET
ijtc-1043	282	50	purchasing	purchase	VERB
ijtc-1043	282	51	power	power	NOUN
ijtc-1043	282	52	of	of	ADP
ijtc-1043	282	53	the	the	DET
ijtc-1043	282	54	population	population	NOUN
ijtc-1043	282	55	.	.	PUNCT
ijtc-1043	283	1	in	in	ADP
ijtc-1043	283	2	turn	turn	NOUN
ijtc-1043	283	3	,	,	PUNCT
ijtc-1043	283	4	weakening	weaken	VERB
ijtc-1043	283	5	macroeconomic	macroeconomic	ADJ
ijtc-1043	283	6	activity	activity	NOUN
ijtc-1043	283	7	.	.	PUNCT
ijtc-1043	284	1	the	the	DET
ijtc-1043	284	2	latest	late	ADJ
ijtc-1043	284	3	study	study	NOUN
ijtc-1043	284	4	by	by	ADP
ijtc-1043	284	5	yanti	yanti	PROPN
ijtc-1043	284	6	&	&	CCONJ
ijtc-1043	284	7	nurtati	nurtati	PROPN
ijtc-1043	284	8	(	(	PUNCT
ijtc-1043	284	9	2020	2020	NUM
ijtc-1043	284	10	)	)	PUNCT
ijtc-1043	284	11	concluded	conclude	VERB
ijtc-1043	284	12	that	that	SCONJ
ijtc-1043	284	13	the	the	DET
ijtc-1043	284	14	intensity	intensity	NOUN
ijtc-1043	284	15	of	of	ADP
ijtc-1043	284	16	regional	regional	ADJ
ijtc-1043	284	17	balancing	balancing	NOUN
ijtc-1043	284	18	funds	fund	NOUN
ijtc-1043	284	19	partially	partially	ADV
ijtc-1043	284	20	has	have	VERB
ijtc-1043	284	21	no	no	DET
ijtc-1043	284	22	effect	effect	NOUN
ijtc-1043	284	23	on	on	ADP
ijtc-1043	284	24	district	district	NOUN
ijtc-1043	284	25	and	and	CCONJ
ijtc-1043	284	26	city	city	NOUN
ijtc-1043	284	27	capital	capital	NOUN
ijtc-1043	284	28	expenditure	expenditure	NOUN
ijtc-1043	284	29	in	in	ADP
ijtc-1043	284	30	west	west	PROPN
ijtc-1043	284	31	sumatra	sumatra	PROPN
ijtc-1043	284	32	province	province	PROPN
ijtc-1043	284	33	.	.	PUNCT
ijtc-1043	285	1	also	also	ADV
ijtc-1043	285	2	,	,	PUNCT
ijtc-1043	285	3	regional	regional	ADJ
ijtc-1043	285	4	balancing	balancing	NOUN
ijtc-1043	285	5	funds	fund	NOUN
ijtc-1043	285	6	actually	actually	ADV
ijtc-1043	285	7	have	have	VERB
ijtc-1043	285	8	a	a	DET
ijtc-1043	285	9	simultaneous	simultaneous	ADJ
ijtc-1043	285	10	impact	impact	NOUN
ijtc-1043	285	11	on	on	ADP
ijtc-1043	285	12	economic	economic	ADJ
ijtc-1043	285	13	growth	growth	NOUN
ijtc-1043	285	14	.	.	PUNCT
ijtc-1043	286	1	likewise	likewise	ADV
ijtc-1043	286	2	,	,	PUNCT
ijtc-1043	286	3	capital	capital	NOUN
ijtc-1043	286	4	expenditure	expenditure	NOUN
ijtc-1043	286	5	on	on	ADP
ijtc-1043	286	6	economic	economic	ADJ
ijtc-1043	286	7	growth	growth	NOUN
ijtc-1043	286	8	mediated	mediate	VERB
ijtc-1043	286	9	by	by	ADP
ijtc-1043	286	10	regional	regional	ADJ
ijtc-1043	286	11	balancing	balancing	NOUN
ijtc-1043	286	12	funds	fund	NOUN
ijtc-1043	286	13	is	be	AUX
ijtc-1043	286	14	insignificant	insignificant	ADJ
ijtc-1043	286	15	.	.	PUNCT
ijtc-1043	287	1	likewise	likewise	ADV
ijtc-1043	287	2	,	,	PUNCT
ijtc-1043	287	3	dbh	dbh	PROPN
ijtc-1043	287	4	competency	competency	NOUN
ijtc-1043	287	5	shows	show	VERB
ijtc-1043	287	6	a	a	DET
ijtc-1043	287	7	negative	negative	ADJ
ijtc-1043	287	8	slope	slope	NOUN
ijtc-1043	287	9	towards	towards	ADP
ijtc-1043	287	10	unemployment	unemployment	NOUN
ijtc-1043	287	11	and	and	CCONJ
ijtc-1043	287	12	economic	economic	ADJ
ijtc-1043	287	13	growth	growth	NOUN
ijtc-1043	287	14	in	in	ADP
ijtc-1043	287	15	east	east	PROPN
ijtc-1043	287	16	kalimantan	kalimantan	PROPN
ijtc-1043	287	17	.	.	PUNCT
ijtc-1043	288	1	another	another	DET
ijtc-1043	288	2	truth	truth	NOUN
ijtc-1043	288	3	also	also	ADV
ijtc-1043	288	4	represents	represent	VERB
ijtc-1043	288	5	that	that	SCONJ
ijtc-1043	288	6	dbh	dbh	PROPN
ijtc-1043	288	7	has	have	VERB
ijtc-1043	288	8	an	an	DET
ijtc-1043	288	9	indirect	indirect	ADJ
ijtc-1043	288	10	effect	effect	NOUN
ijtc-1043	288	11	on	on	ADP
ijtc-1043	288	12	unemployment	unemployment	NOUN
ijtc-1043	288	13	through	through	ADP
ijtc-1043	288	14	economic	economic	ADJ
ijtc-1043	288	15	growth	growth	NOUN
ijtc-1043	288	16	(	(	PUNCT
ijtc-1043	288	17	pinem	pinem	PROPN
ijtc-1043	288	18	et	et	PROPN
ijtc-1043	288	19	al	al	PROPN
ijtc-1043	288	20	.	.	PROPN
ijtc-1043	288	21	,	,	PUNCT
ijtc-1043	288	22	2021	2021	NUM
ijtc-1043	288	23	)	)	PUNCT
ijtc-1043	288	24	.	.	PUNCT
ijtc-1043	289	1	anggraini	anggraini	NOUN
ijtc-1043	289	2	et	et	PROPN
ijtc-1043	289	3	al	al	PROPN
ijtc-1043	289	4	.	.	PROPN
ijtc-1043	290	1	(	(	PUNCT
ijtc-1043	290	2	2023	2023	NUM
ijtc-1043	290	3	)	)	PUNCT
ijtc-1043	290	4	focuses	focus	VERB
ijtc-1043	290	5	on	on	ADP
ijtc-1043	290	6	determining	determine	VERB
ijtc-1043	290	7	economic	economic	ADJ
ijtc-1043	290	8	growth	growth	NOUN
ijtc-1043	290	9	based	base	VERB
ijtc-1043	290	10	on	on	ADP
ijtc-1043	290	11	aspects	aspect	NOUN
ijtc-1043	290	12	of	of	ADP
ijtc-1043	290	13	government	government	NOUN
ijtc-1043	290	14	revenue	revenue	NOUN
ijtc-1043	290	15	in	in	ADP
ijtc-1043	290	16	jambi	jambi	PROPN
ijtc-1043	290	17	province	province	PROPN
ijtc-1043	290	18	.	.	PUNCT
ijtc-1043	291	1	since	since	SCONJ
ijtc-1043	291	2	2017–2021	2017–2021	NUM
ijtc-1043	291	3	,	,	PUNCT
ijtc-1043	291	4	it	it	PRON
ijtc-1043	291	5	shows	show	VERB
ijtc-1043	291	6	an	an	DET
ijtc-1043	291	7	insignificant	insignificant	ADJ
ijtc-1043	291	8	effect	effect	NOUN
ijtc-1043	291	9	of	of	ADP
ijtc-1043	291	10	dbh	dbh	PROPN
ijtc-1043	291	11	on	on	ADP
ijtc-1043	291	12	the	the	DET
ijtc-1043	291	13	rate	rate	NOUN
ijtc-1043	291	14	of	of	ADP
ijtc-1043	291	15	economic	economic	ADJ
ijtc-1043	291	16	growth	growth	NOUN
ijtc-1043	291	17	in	in	ADP
ijtc-1043	291	18	the	the	DET
ijtc-1043	291	19	eleven	eleven	NUM
ijtc-1043	291	20	regions	region	NOUN
ijtc-1043	291	21	that	that	PRON
ijtc-1043	291	22	are	be	AUX
ijtc-1043	291	23	the	the	DET
ijtc-1043	291	24	focus	focus	NOUN
ijtc-1043	291	25	of	of	ADP
ijtc-1043	291	26	the	the	DET
ijtc-1043	291	27	data	datum	NOUN
ijtc-1043	291	28	.	.	PUNCT
ijtc-1043	292	1	at	at	ADP
ijtc-1043	292	2	the	the	DET
ijtc-1043	292	3	scale	scale	NOUN
ijtc-1043	292	4	of	of	ADP
ijtc-1043	292	5	cities	city	NOUN
ijtc-1043	292	6	and	and	CCONJ
ijtc-1043	292	7	districts	district	NOUN
ijtc-1043	292	8	throughout	throughout	ADP
ijtc-1043	292	9	east	east	PROPN
ijtc-1043	292	10	java	java	PROPN
ijtc-1043	292	11	,	,	PUNCT
ijtc-1043	292	12	the	the	DET
ijtc-1043	292	13	impact	impact	NOUN
ijtc-1043	292	14	of	of	ADP
ijtc-1043	292	15	regional	regional	ADJ
ijtc-1043	292	16	autonomy	autonomy	NOUN
ijtc-1043	292	17	policies	policy	NOUN
ijtc-1043	292	18	examined	examine	VERB
ijtc-1043	292	19	based	base	VERB
ijtc-1043	292	20	on	on	ADP
ijtc-1043	292	21	shows	show	VERB
ijtc-1043	292	22	the	the	DET
ijtc-1043	292	23	flypaper	flypaper	ADJ
ijtc-1043	292	24	effect	effect	NOUN
ijtc-1043	292	25	between	between	ADP
ijtc-1043	292	26	revenue	revenue	NOUN
ijtc-1043	292	27	sharing	sharing	NOUN
ijtc-1043	292	28	on	on	ADP
ijtc-1043	292	29	government	government	NOUN
ijtc-1043	292	30	spending	spending	NOUN
ijtc-1043	292	31	.	.	PUNCT
ijtc-1043	293	1	on	on	ADP
ijtc-1043	293	2	the	the	DET
ijtc-1043	293	3	other	other	ADJ
ijtc-1043	293	4	hand	hand	NOUN
ijtc-1043	293	5	,	,	PUNCT
ijtc-1043	293	6	kurniana	kurniana	PROPN
ijtc-1043	293	7	et	et	PROPN
ijtc-1043	293	8	al	al	PROPN
ijtc-1043	293	9	.	.	PROPN
ijtc-1043	294	1	(	(	PUNCT
ijtc-1043	294	2	2017	2017	NUM
ijtc-1043	294	3	)	)	PUNCT
ijtc-1043	294	4	detect	detect	VERB
ijtc-1043	294	5	that	that	SCONJ
ijtc-1043	294	6	government	government	NOUN
ijtc-1043	294	7	spending	spending	NOUN
ijtc-1043	294	8	has	have	VERB
ijtc-1043	294	9	a	a	DET
ijtc-1043	294	10	negative	negative	ADJ
ijtc-1043	294	11	effect	effect	NOUN
ijtc-1043	294	12	on	on	ADP
ijtc-1043	294	13	economic	economic	ADJ
ijtc-1043	294	14	growth	growth	NOUN
ijtc-1043	294	15	.	.	PUNCT
ijtc-1043	295	1	revenue	revenue	NOUN
ijtc-1043	295	2	sharing	share	VERB
ijtc-1043	295	3	through	through	ADP
ijtc-1043	295	4	regional	regional	ADJ
ijtc-1043	295	5	spending	spending	NOUN
ijtc-1043	295	6	also	also	ADV
ijtc-1043	295	7	contributes	contribute	VERB
ijtc-1043	295	8	negatively	negatively	ADV
ijtc-1043	295	9	to	to	ADP
ijtc-1043	295	10	economic	economic	ADJ
ijtc-1043	295	11	growth	growth	NOUN
ijtc-1043	295	12	,	,	PUNCT
ijtc-1043	295	13	so	so	SCONJ
ijtc-1043	295	14	that	that	SCONJ
ijtc-1043	295	15	regional	regional	ADJ
ijtc-1043	295	16	spending	spending	NOUN
ijtc-1043	295	17	does	do	AUX
ijtc-1043	295	18	not	not	PART
ijtc-1043	295	19	succeed	succeed	VERB
ijtc-1043	295	20	as	as	ADP
ijtc-1043	295	21	an	an	DET
ijtc-1043	295	22	intermediary	intermediary	ADJ
ijtc-1043	295	23	variable	variable	NOUN
ijtc-1043	295	24	.	.	PUNCT
ijtc-1043	296	1	from	from	ADP
ijtc-1043	296	2	eastern	eastern	PROPN
ijtc-1043	296	3	indonesia	indonesia	PROPN
ijtc-1043	296	4	,	,	PUNCT
ijtc-1043	296	5	specifically	specifically	ADV
ijtc-1043	296	6	south	south	ADJ
ijtc-1043	296	7	sulawesi	sulawesi	PROPN
ijtc-1043	296	8	,	,	PUNCT
ijtc-1043	296	9	salmawati	salmawati	PROPN
ijtc-1043	296	10	&	&	CCONJ
ijtc-1043	296	11	junaidi	junaidi	PROPN
ijtc-1043	296	12	(	(	PUNCT
ijtc-1043	296	13	2023	2023	NUM
ijtc-1043	296	14	)	)	PUNCT
ijtc-1043	296	15	discussed	discuss	VERB
ijtc-1043	296	16	the	the	DET
ijtc-1043	296	17	causality	causality	NOUN
ijtc-1043	296	18	between	between	ADP
ijtc-1043	296	19	the	the	DET
ijtc-1043	296	20	allocation	allocation	NOUN
ijtc-1043	296	21	of	of	ADP
ijtc-1043	296	22	city	city	NOUN
ijtc-1043	296	23	and	and	CCONJ
ijtc-1043	296	24	district	district	NOUN
ijtc-1043	296	25	government	government	NOUN
ijtc-1043	296	26	expenditure	expenditure	NOUN
ijtc-1043	296	27	on	on	ADP
ijtc-1043	296	28	grdp	grdp	PROPN
ijtc-1043	296	29	.	.	PUNCT
ijtc-1043	297	1	compared	compare	VERB
ijtc-1043	297	2	to	to	ADP
ijtc-1043	297	3	dau	dau	NOUN
ijtc-1043	297	4	and	and	CCONJ
ijtc-1043	297	5	dak	dak	PROPN
ijtc-1043	297	6	,	,	PUNCT
ijtc-1043	297	7	the	the	DET
ijtc-1043	297	8	diagnosis	diagnosis	NOUN
ijtc-1043	297	9	results	result	NOUN
ijtc-1043	297	10	show	show	VERB
ijtc-1043	297	11	that	that	SCONJ
ijtc-1043	297	12	dbh	dbh	PROPN
ijtc-1043	297	13	has	have	VERB
ijtc-1043	297	14	a	a	DET
ijtc-1043	297	15	significant	significant	ADJ
ijtc-1043	297	16	effect	effect	NOUN
ijtc-1043	297	17	on	on	ADP
ijtc-1043	297	18	grdp	grdp	PROPN
ijtc-1043	297	19	.	.	PUNCT
ijtc-1043	298	1	conclusion	conclusion	NOUN
ijtc-1043	298	2	through	through	ADP
ijtc-1043	298	3	a	a	DET
ijtc-1043	298	4	series	series	NOUN
ijtc-1043	298	5	of	of	ADP
ijtc-1043	298	6	existing	exist	VERB
ijtc-1043	298	7	identification	identification	NOUN
ijtc-1043	298	8	stages	stage	NOUN
ijtc-1043	298	9	,	,	PUNCT
ijtc-1043	298	10	this	this	DET
ijtc-1043	298	11	paper	paper	NOUN
ijtc-1043	298	12	indicates	indicate	VERB
ijtc-1043	298	13	six	six	NUM
ijtc-1043	298	14	important	important	ADJ
ijtc-1043	298	15	pillars	pillar	NOUN
ijtc-1043	298	16	,	,	PUNCT
ijtc-1043	298	17	including	include	VERB
ijtc-1043	298	18	the	the	DET
ijtc-1043	298	19	following	following	NOUN
ijtc-1043	298	20	:	:	PUNCT
ijtc-1043	298	21	(	(	PUNCT
ijtc-1043	298	22	1	1	X
ijtc-1043	298	23	)	)	PUNCT
ijtc-1043	298	24	regional	regional	ADJ
ijtc-1043	298	25	taxes	taxis	NOUN
ijtc-1043	298	26	have	have	VERB
ijtc-1043	298	27	a	a	DET
ijtc-1043	298	28	negative	negative	ADJ
ijtc-1043	298	29	relationship	relationship	NOUN
ijtc-1043	298	30	to	to	ADP
ijtc-1043	298	31	economic	economic	ADJ
ijtc-1043	298	32	growth	growth	NOUN
ijtc-1043	298	33	because	because	SCONJ
ijtc-1043	298	34	they	they	PRON
ijtc-1043	298	35	are	be	AUX
ijtc-1043	298	36	triggered	trigger	VERB
ijtc-1043	298	37	by	by	ADP
ijtc-1043	298	38	the	the	DET
ijtc-1043	298	39	effect	effect	NOUN
ijtc-1043	298	40	of	of	ADP
ijtc-1043	298	41	high	high	ADJ
ijtc-1043	298	42	taxes	taxis	NOUN
ijtc-1043	298	43	further	far	ADV
ijtc-1043	298	44	reducing	reduce	VERB
ijtc-1043	298	45	the	the	DET
ijtc-1043	298	46	level	level	NOUN
ijtc-1043	298	47	of	of	ADP
ijtc-1043	298	48	public	public	ADJ
ijtc-1043	298	49	consumption	consumption	NOUN
ijtc-1043	298	50	which	which	PRON
ijtc-1043	298	51	has	have	VERB
ijtc-1043	298	52	implications	implication	NOUN
ijtc-1043	298	53	for	for	ADP
ijtc-1043	298	54	the	the	DET
ijtc-1043	298	55	macro	macro	ADJ
ijtc-1043	298	56	economy	economy	NOUN
ijtc-1043	298	57	;	;	PUNCT
ijtc-1043	298	58	(	(	PUNCT
ijtc-1043	298	59	2	2	X
ijtc-1043	298	60	)	)	PUNCT
ijtc-1043	298	61	dau	dau	NOUN
ijtc-1043	298	62	is	be	AUX
ijtc-1043	298	63	positively	positively	ADV
ijtc-1043	298	64	related	relate	VERB
ijtc-1043	298	65	to	to	ADP
ijtc-1043	298	66	economic	economic	ADJ
ijtc-1043	298	67	growth	growth	NOUN
ijtc-1043	298	68	because	because	SCONJ
ijtc-1043	298	69	dau	dau	NOUN
ijtc-1043	298	70	is	be	AUX
ijtc-1043	298	71	predominantly	predominantly	ADV
ijtc-1043	298	72	channeled	channel	VERB
ijtc-1043	298	73	to	to	PART
ijtc-1043	298	74	pay	pay	VERB
ijtc-1043	298	75	employee	employee	NOUN
ijtc-1043	298	76	salaries	salary	NOUN
ijtc-1043	298	77	and	and	CCONJ
ijtc-1043	298	78	its	its	PRON
ijtc-1043	298	79	usefulness	usefulness	NOUN
ijtc-1043	298	80	is	be	AUX
ijtc-1043	298	81	automatically	automatically	ADV
ijtc-1043	298	82	felt	feel	VERB
ijtc-1043	298	83	in	in	ADP
ijtc-1043	298	84	real	real	ADJ
ijtc-1043	298	85	terms	term	NOUN
ijtc-1043	298	86	;	;	PUNCT
ijtc-1043	298	87	(	(	PUNCT
ijtc-1043	298	88	3	3	X
ijtc-1043	298	89	)	)	PUNCT
ijtc-1043	298	90	dbh	dbh	PROPN
ijtc-1043	298	91	actually	actually	ADV
ijtc-1043	298	92	has	have	VERB
ijtc-1043	298	93	a	a	DET
ijtc-1043	298	94	negative	negative	ADJ
ijtc-1043	298	95	relationship	relationship	NOUN
ijtc-1043	298	96	to	to	ADP
ijtc-1043	298	97	economic	economic	ADJ
ijtc-1043	298	98	growth	growth	NOUN
ijtc-1043	298	99	,	,	PUNCT
ijtc-1043	298	100	where	where	SCONJ
ijtc-1043	298	101	the	the	DET
ijtc-1043	298	102	allocation	allocation	NOUN
ijtc-1043	298	103	of	of	ADP
ijtc-1043	298	104	dbh	dbh	PROPN
ijtc-1043	298	105	itself	itself	PRON
ijtc-1043	298	106	does	do	AUX
ijtc-1043	298	107	not	not	PART
ijtc-1043	298	108	create	create	VERB
ijtc-1043	298	109	conducive	conducive	ADJ
ijtc-1043	298	110	economic	economic	ADJ
ijtc-1043	298	111	growth	growth	NOUN
ijtc-1043	298	112	;	;	PUNCT
ijtc-1043	298	113	(	(	PUNCT
ijtc-1043	298	114	4	4	X
ijtc-1043	298	115	)	)	PUNCT
ijtc-1043	298	116	the	the	DET
ijtc-1043	298	117	interaction	interaction	NOUN
ijtc-1043	298	118	of	of	ADP
ijtc-1043	298	119	regional	regional	ADJ
ijtc-1043	298	120	taxes	taxis	NOUN
ijtc-1043	298	121	and	and	CCONJ
ijtc-1043	298	122	regional	regional	ADJ
ijtc-1043	298	123	expenditure	expenditure	NOUN
ijtc-1043	298	124	is	be	AUX
ijtc-1043	298	125	positively	positively	ADV
ijtc-1043	298	126	related	relate	VERB
ijtc-1043	298	127	to	to	ADP
ijtc-1043	298	128	economic	economic	ADJ
ijtc-1043	298	129	growth	growth	NOUN
ijtc-1043	298	130	,	,	PUNCT
ijtc-1043	298	131	so	so	SCONJ
ijtc-1043	298	132	that	that	SCONJ
ijtc-1043	298	133	regional	regional	ADJ
ijtc-1043	298	134	expenditure	expenditure	NOUN
ijtc-1043	298	135	is	be	AUX
ijtc-1043	298	136	an	an	DET
ijtc-1043	298	137	essential	essential	ADJ
ijtc-1043	298	138	instrument	instrument	NOUN
ijtc-1043	298	139	in	in	ADP
ijtc-1043	298	140	initiating	initiate	VERB
ijtc-1043	298	141	the	the	DET
ijtc-1043	298	142	function	function	NOUN
ijtc-1043	298	143	of	of	ADP
ijtc-1043	298	144	regional	regional	ADJ
ijtc-1043	298	145	taxes	taxis	NOUN
ijtc-1043	298	146	to	to	PART
ijtc-1043	298	147	support	support	VERB
ijtc-1043	298	148	economic	economic	ADJ
ijtc-1043	298	149	growth	growth	NOUN
ijtc-1043	298	150	;	;	PUNCT
ijtc-1043	298	151	(	(	PUNCT
ijtc-1043	298	152	5	5	X
ijtc-1043	298	153	)	)	PUNCT
ijtc-1043	298	154	the	the	DET
ijtc-1043	298	155	interaction	interaction	NOUN
ijtc-1043	298	156	of	of	ADP
ijtc-1043	298	157	dau	dau	NOUN
ijtc-1043	298	158	and	and	CCONJ
ijtc-1043	298	159	regional	regional	ADJ
ijtc-1043	298	160	spending	spending	NOUN
ijtc-1043	298	161	is	be	AUX
ijtc-1043	298	162	positively	positively	ADV
ijtc-1043	298	163	related	relate	VERB
ijtc-1043	298	164	to	to	ADP
ijtc-1043	298	165	economic	economic	ADJ
ijtc-1043	298	166	growth	growth	NOUN
ijtc-1043	298	167	as	as	SCONJ
ijtc-1043	298	168	shown	show	VERB
ijtc-1043	298	169	by	by	ADP
ijtc-1043	298	170	the	the	DET
ijtc-1043	298	171	distortion	distortion	NOUN
ijtc-1043	298	172	of	of	ADP
ijtc-1043	298	173	dau	dau	NOUN
ijtc-1043	298	174	as	as	ADP
ijtc-1043	298	175	one	one	NUM
ijtc-1043	298	176	of	of	ADP
ijtc-1043	298	177	the	the	DET
ijtc-1043	298	178	indicators	indicator	NOUN
ijtc-1043	298	179	of	of	ADP
ijtc-1043	298	180	regional	regional	ADJ
ijtc-1043	298	181	spending	spending	NOUN
ijtc-1043	298	182	;	;	PUNCT
ijtc-1043	298	183	and	and	CCONJ
ijtc-1043	298	184	(	(	PUNCT
ijtc-1043	298	185	6	6	X
ijtc-1043	298	186	)	)	PUNCT
ijtc-1043	298	187	the	the	DET
ijtc-1043	298	188	interaction	interaction	NOUN
ijtc-1043	298	189	between	between	ADP
ijtc-1043	298	190	dbh	dbh	PROPN
ijtc-1043	298	191	and	and	CCONJ
ijtc-1043	298	192	regional	regional	ADJ
ijtc-1043	298	193	expenditure	expenditure	NOUN
ijtc-1043	298	194	is	be	AUX
ijtc-1043	298	195	negatively	negatively	ADV
ijtc-1043	298	196	related	relate	VERB
ijtc-1043	298	197	to	to	ADP
ijtc-1043	298	198	economic	economic	ADJ
ijtc-1043	298	199	growth	growth	NOUN
ijtc-1043	298	200	because	because	SCONJ
ijtc-1043	298	201	it	it	PRON
ijtc-1043	298	202	is	be	AUX
ijtc-1043	298	203	triggered	trigger	VERB
ijtc-1043	298	204	by	by	ADP
ijtc-1043	298	205	an	an	DET
ijtc-1043	298	206	increase	increase	NOUN
ijtc-1043	298	207	in	in	ADP
ijtc-1043	298	208	sources	source	NOUN
ijtc-1043	298	209	of	of	ADP
ijtc-1043	298	210	development	development	NOUN
ijtc-1043	298	211	financing	financing	NOUN
ijtc-1043	298	212	from	from	ADP
ijtc-1043	298	213	regional	regional	ADJ
ijtc-1043	298	214	expenditure	expenditure	NOUN
ijtc-1043	298	215	that	that	PRON
ijtc-1043	298	216	does	do	AUX
ijtc-1043	298	217	not	not	PART
ijtc-1043	298	218	depend	depend	VERB
ijtc-1043	298	219	on	on	ADP
ijtc-1043	298	220	dbh	dbh	PROPN
ijtc-1043	298	221	.	.	PUNCT
ijtc-1043	299	1	the	the	DET
ijtc-1043	299	2	berau	berau	PROPN
ijtc-1043	299	3	regency	regency	PROPN
ijtc-1043	299	4	government	government	NOUN
ijtc-1043	299	5	is	be	AUX
ijtc-1043	299	6	advised	advise	VERB
ijtc-1043	299	7	not	not	PART
ijtc-1043	299	8	only	only	ADV
ijtc-1043	299	9	to	to	PART
ijtc-1043	299	10	rely	rely	VERB
ijtc-1043	299	11	on	on	ADP
ijtc-1043	299	12	regional	regional	ADJ
ijtc-1043	299	13	financial	financial	ADJ
ijtc-1043	299	14	sources	source	NOUN
ijtc-1043	299	15	outside	outside	ADP
ijtc-1043	299	16	pad	pad	NOUN
ijtc-1043	299	17	(	(	PUNCT
ijtc-1043	299	18	such	such	ADJ
ijtc-1043	299	19	as	as	ADP
ijtc-1043	299	20	balancing	balance	VERB
ijtc-1043	299	21	funds	fund	NOUN
ijtc-1043	299	22	and	and	CCONJ
ijtc-1043	299	23	remaining	remain	VERB
ijtc-1043	299	24	regional	regional	ADJ
ijtc-1043	299	25	budgets	budget	NOUN
ijtc-1043	299	26	)	)	PUNCT
ijtc-1043	299	27	,	,	PUNCT
ijtc-1043	299	28	but	but	CCONJ
ijtc-1043	299	29	to	to	PART
ijtc-1043	299	30	focus	focus	VERB
ijtc-1043	299	31	on	on	ADP
ijtc-1043	299	32	pad	pad	NOUN
ijtc-1043	299	33	,	,	PUNCT
ijtc-1043	299	34	especially	especially	ADV
ijtc-1043	299	35	regional	regional	ADJ
ijtc-1043	299	36	taxes	taxis	NOUN
ijtc-1043	299	37	.	.	PUNCT
ijtc-1043	300	1	moreover	moreover	ADV
ijtc-1043	300	2	,	,	PUNCT
ijtc-1043	300	3	regional	regional	ADJ
ijtc-1043	300	4	independence	independence	NOUN
ijtc-1043	300	5	is	be	AUX
ijtc-1043	300	6	reflected	reflect	VERB
ijtc-1043	300	7	in	in	ADP
ijtc-1043	300	8	the	the	DET
ijtc-1043	300	9	management	management	NOUN
ijtc-1043	300	10	and	and	CCONJ
ijtc-1043	300	11	strategies	strategy	NOUN
ijtc-1043	300	12	for	for	ADP
ijtc-1043	300	13	obtaining	obtain	VERB
ijtc-1043	300	14	sustainable	sustainable	ADJ
ijtc-1043	300	15	pad	pad	NOUN
ijtc-1043	300	16	.	.	PUNCT
ijtc-1043	301	1	the	the	DET
ijtc-1043	301	2	regional	regional	ADJ
ijtc-1043	301	3	economy	economy	NOUN
ijtc-1043	301	4	can	can	AUX
ijtc-1043	301	5	be	be	AUX
ijtc-1043	301	6	seen	see	VERB
ijtc-1043	301	7	from	from	ADP
ijtc-1043	301	8	fiscal	fiscal	ADJ
ijtc-1043	301	9	consistency	consistency	NOUN
ijtc-1043	301	10	as	as	ADP
ijtc-1043	301	11	the	the	DET
ijtc-1043	301	12	main	main	ADJ
ijtc-1043	301	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	301	14	economic	economic	ADJ
ijtc-1043	301	15	growth	growth	NOUN
ijtc-1043	301	16	model	model	NOUN
ijtc-1043	301	17	with	with	ADP
ijtc-1043	301	18	regional	regional	ADJ
ijtc-1043	301	19	expenditure	expenditure	NOUN
ijtc-1043	301	20	as	as	ADP
ijtc-1043	301	21	a	a	DET
ijtc-1043	301	22	moderation	moderation	NOUN
ijtc-1043	301	23	variable	variable	NOUN
ijtc-1043	301	24	:	:	PUNCT
ijtc-1043	301	25	scale	scale	NOUN
ijtc-1043	301	26	in	in	ADP
ijtc-1043	301	27	berau	berau	PROPN
ijtc-1043	301	28	regency	regency	PROPN
ijtc-1043	301	29	roy	roy	PROPN
ijtc-1043	301	30	,	,	PUNCT
ijtc-1043	301	31	rochaida	rochaida	ADJ
ijtc-1043	301	32	,	,	PUNCT
ijtc-1043	301	33	and	and	CCONJ
ijtc-1043	301	34	suharto	suharto	ADJ
ijtc-1043	301	35	249	249	NUM
ijtc-1043	302	1	|	|	ADV
ijtc-1043	302	2	ilomata	ilomata	PROPN
ijtc-1043	302	3	international	international	ADJ
ijtc-1043	302	4	journal	journal	NOUN
ijtc-1043	302	5	of	of	ADP
ijtc-1043	302	6	tax	tax	PROPN
ijtc-1043	302	7	&	&	CCONJ
ijtc-1043	302	8	accounting	account	VERB
ijtc-1043	302	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	302	10	corridor	corridor	NOUN
ijtc-1043	302	11	for	for	ADP
ijtc-1043	302	12	development	development	NOUN
ijtc-1043	302	13	financing	financing	NOUN
ijtc-1043	302	14	.	.	PUNCT
ijtc-1043	303	1	for	for	ADP
ijtc-1043	303	2	this	this	DET
ijtc-1043	303	3	reason	reason	NOUN
ijtc-1043	303	4	,	,	PUNCT
ijtc-1043	303	5	future	future	ADJ
ijtc-1043	303	6	regulations	regulation	NOUN
ijtc-1043	303	7	can	can	AUX
ijtc-1043	303	8	prioritize	prioritize	VERB
ijtc-1043	303	9	more	more	ADJ
ijtc-1043	303	10	priority	priority	NOUN
ijtc-1043	303	11	regional	regional	ADJ
ijtc-1043	303	12	spending	spending	NOUN
ijtc-1043	303	13	.	.	PUNCT
ijtc-1043	304	1	this	this	DET
ijtc-1043	304	2	paper	paper	NOUN
ijtc-1043	304	3	pioneers	pioneer	VERB
ijtc-1043	304	4	an	an	DET
ijtc-1043	304	5	empirical	empirical	ADJ
ijtc-1043	304	6	case	case	NOUN
ijtc-1043	304	7	that	that	SCONJ
ijtc-1043	304	8	not	not	PART
ijtc-1043	304	9	only	only	ADV
ijtc-1043	304	10	concentrates	concentrate	VERB
ijtc-1043	304	11	on	on	ADP
ijtc-1043	304	12	the	the	DET
ijtc-1043	304	13	impact	impact	NOUN
ijtc-1043	304	14	of	of	ADP
ijtc-1043	304	15	regional	regional	ADJ
ijtc-1043	304	16	taxes	taxis	NOUN
ijtc-1043	304	17	,	,	PUNCT
ijtc-1043	304	18	dau	dau	NOUN
ijtc-1043	304	19	,	,	PUNCT
ijtc-1043	304	20	and	and	CCONJ
ijtc-1043	304	21	dbh	dbh	PROPN
ijtc-1043	304	22	on	on	ADP
ijtc-1043	304	23	economic	economic	ADJ
ijtc-1043	304	24	growth	growth	NOUN
ijtc-1043	304	25	,	,	PUNCT
ijtc-1043	304	26	but	but	CCONJ
ijtc-1043	304	27	also	also	ADV
ijtc-1043	304	28	includes	include	VERB
ijtc-1043	304	29	regional	regional	ADJ
ijtc-1043	304	30	spending	spending	NOUN
ijtc-1043	304	31	as	as	ADP
ijtc-1043	304	32	a	a	DET
ijtc-1043	304	33	fundamental	fundamental	ADJ
ijtc-1043	304	34	thing	thing	NOUN
ijtc-1043	304	35	in	in	ADP
ijtc-1043	304	36	bridging	bridge	VERB
ijtc-1043	304	37	the	the	DET
ijtc-1043	304	38	effects	effect	NOUN
ijtc-1043	304	39	of	of	ADP
ijtc-1043	304	40	income	income	NOUN
ijtc-1043	304	41	allocation	allocation	NOUN
ijtc-1043	304	42	to	to	PART
ijtc-1043	304	43	support	support	VERB
ijtc-1043	304	44	grdp	grdp	PROPN
ijtc-1043	304	45	.	.	PUNCT
ijtc-1043	305	1	given	give	VERB
ijtc-1043	305	2	the	the	DET
ijtc-1043	305	3	existing	exist	VERB
ijtc-1043	305	4	weaknesses	weakness	NOUN
ijtc-1043	305	5	,	,	PUNCT
ijtc-1043	305	6	future	future	ADJ
ijtc-1043	305	7	studies	study	NOUN
ijtc-1043	305	8	could	could	AUX
ijtc-1043	305	9	consider	consider	VERB
ijtc-1043	305	10	including	include	VERB
ijtc-1043	305	11	types	type	NOUN
ijtc-1043	305	12	of	of	ADP
ijtc-1043	305	13	balancing	balance	VERB
ijtc-1043	305	14	funds	fund	NOUN
ijtc-1043	305	15	(	(	PUNCT
ijtc-1043	305	16	apart	apart	ADV
ijtc-1043	305	17	from	from	ADP
ijtc-1043	305	18	dau	dau	NOUN
ijtc-1043	305	19	and	and	CCONJ
ijtc-1043	305	20	dbh	dbh	PROPN
ijtc-1043	305	21	)	)	PUNCT
ijtc-1043	305	22	,	,	PUNCT
ijtc-1043	305	23	including	include	VERB
ijtc-1043	305	24	dak	dak	PROPN
ijtc-1043	305	25	and	and	CCONJ
ijtc-1043	305	26	other	other	ADJ
ijtc-1043	305	27	pad	pad	NOUN
ijtc-1043	305	28	components	component	NOUN
ijtc-1043	305	29	outside	outside	ADP
ijtc-1043	305	30	regional	regional	ADJ
ijtc-1043	305	31	taxes	taxis	NOUN
ijtc-1043	305	32	(	(	PUNCT
ijtc-1043	305	33	such	such	ADJ
ijtc-1043	305	34	as	as	ADP
ijtc-1043	305	35	other	other	ADJ
ijtc-1043	305	36	legitimate	legitimate	ADJ
ijtc-1043	305	37	pad	pad	NOUN
ijtc-1043	305	38	,	,	PUNCT
ijtc-1043	305	39	results	result	NOUN
ijtc-1043	305	40	of	of	ADP
ijtc-1043	305	41	separated	separate	VERB
ijtc-1043	305	42	regional	regional	ADJ
ijtc-1043	305	43	wealth	wealth	NOUN
ijtc-1043	305	44	management	management	NOUN
ijtc-1043	305	45	,	,	PUNCT
ijtc-1043	305	46	and	and	CCONJ
ijtc-1043	305	47	regional	regional	ADJ
ijtc-1043	305	48	levies	levy	NOUN
ijtc-1043	305	49	)	)	PUNCT
ijtc-1043	305	50	.	.	PUNCT
ijtc-1043	306	1	the	the	DET
ijtc-1043	306	2	aim	aim	NOUN
ijtc-1043	306	3	is	be	AUX
ijtc-1043	306	4	that	that	PRON
ijtc-1043	306	5	empirical	empirical	ADJ
ijtc-1043	306	6	investigation	investigation	NOUN
ijtc-1043	306	7	allows	allow	VERB
ijtc-1043	306	8	for	for	ADP
ijtc-1043	306	9	a	a	DET
ijtc-1043	306	10	more	more	ADV
ijtc-1043	306	11	actual	actual	ADJ
ijtc-1043	306	12	space	space	NOUN
ijtc-1043	306	13	.	.	PUNCT
ijtc-1043	307	1	furthermore	furthermore	ADV
ijtc-1043	307	2	,	,	PUNCT
ijtc-1043	307	3	the	the	DET
ijtc-1043	307	4	analytical	analytical	ADJ
ijtc-1043	307	5	model	model	NOUN
ijtc-1043	307	6	can	can	AUX
ijtc-1043	307	7	be	be	AUX
ijtc-1043	307	8	expanded	expand	VERB
ijtc-1043	307	9	to	to	PART
ijtc-1043	307	10	include	include	VERB
ijtc-1043	307	11	more	more	ADJ
ijtc-1043	307	12	than	than	ADP
ijtc-1043	307	13	one	one	NUM
ijtc-1043	307	14	moderating	moderate	VERB
ijtc-1043	307	15	variable	variable	NOUN
ijtc-1043	307	16	other	other	ADJ
ijtc-1043	307	17	than	than	ADP
ijtc-1043	307	18	capital	capital	NOUN
ijtc-1043	307	19	expenditure	expenditure	NOUN
ijtc-1043	307	20	.	.	PUNCT
ijtc-1043	308	1	references	reference	NOUN
ijtc-1043	308	2	adefolake	adefolake	VERB
ijtc-1043	308	3	,	,	PUNCT
ijtc-1043	308	4	a.	a.	NOUN
ijtc-1043	308	5	o.	o.	PROPN
ijtc-1043	308	6	,	,	PUNCT
ijtc-1043	308	7	&	&	CCONJ
ijtc-1043	308	8	omodero	omodero	NOUN
ijtc-1043	308	9	,	,	PUNCT
ijtc-1043	308	10	c.	c.	PROPN
ijtc-1043	308	11	o.	o.	PROPN
ijtc-1043	308	12	(	(	PUNCT
ijtc-1043	308	13	2022	2022	NUM
ijtc-1043	308	14	)	)	PUNCT
ijtc-1043	308	15	.	.	PUNCT
ijtc-1043	309	1	tax	tax	NOUN
ijtc-1043	309	2	revenue	revenue	NOUN
ijtc-1043	309	3	and	and	CCONJ
ijtc-1043	309	4	economic	economic	ADJ
ijtc-1043	309	5	growth	growth	NOUN
ijtc-1043	309	6	in	in	ADP
ijtc-1043	309	7	nigeria	nigeria	PROPN
ijtc-1043	309	8	.	.	PUNCT
ijtc-1043	310	1	cogent	cogent	NOUN
ijtc-1043	310	2	business	business	PROPN
ijtc-1043	310	3	&	&	CCONJ
ijtc-1043	310	4	management	management	PROPN
ijtc-1043	310	5	,	,	PUNCT
ijtc-1043	310	6	9(1	9(1	NUM
ijtc-1043	310	7	)	)	PUNCT
ijtc-1043	310	8	,	,	PUNCT
ijtc-1043	310	9	2115282	2115282	NUM
ijtc-1043	310	10	.	.	PUNCT
ijtc-1043	311	1	https://doi.org/10.1080/23311975.2022.2115282	https://doi.org/10.1080/23311975.2022.2115282	PROPN
ijtc-1043	311	2	adur	adur	PROPN
ijtc-1043	311	3	,	,	PUNCT
ijtc-1043	311	4	v.	v.	PROPN
ijtc-1043	311	5	r.	r.	PROPN
ijtc-1043	311	6	g.	g.	PROPN
ijtc-1043	311	7	b.	b.	PROPN
ijtc-1043	311	8	,	,	PUNCT
ijtc-1043	311	9	apriyanto	apriyanto	PROPN
ijtc-1043	311	10	,	,	PUNCT
ijtc-1043	311	11	g.	g.	PROPN
ijtc-1043	311	12	,	,	PUNCT
ijtc-1043	311	13	&	&	CCONJ
ijtc-1043	311	14	sutriswanto	sutriswanto	PROPN
ijtc-1043	311	15	,	,	PUNCT
ijtc-1043	311	16	s.	s.	PROPN
ijtc-1043	311	17	(	(	PUNCT
ijtc-1043	311	18	2019	2019	NUM
ijtc-1043	311	19	)	)	PUNCT
ijtc-1043	311	20	.	.	PUNCT
ijtc-1043	312	1	impact	impact	NOUN
ijtc-1043	312	2	of	of	ADP
ijtc-1043	312	3	pure	pure	ADJ
ijtc-1043	312	4	regional	regional	ADJ
ijtc-1043	312	5	income	income	NOUN
ijtc-1043	312	6	(	(	PUNCT
ijtc-1043	312	7	pad	pad	NOUN
ijtc-1043	312	8	)	)	PUNCT
ijtc-1043	312	9	,	,	PUNCT
ijtc-1043	312	10	general	general	ADJ
ijtc-1043	312	11	allocation	allocation	NOUN
ijtc-1043	312	12	funds	fund	NOUN
ijtc-1043	312	13	(	(	PUNCT
ijtc-1043	312	14	dau	dau	NOUN
ijtc-1043	312	15	)	)	PUNCT
ijtc-1043	312	16	and	and	CCONJ
ijtc-1043	312	17	special	special	ADJ
ijtc-1043	312	18	allocation	allocation	NOUN
ijtc-1043	312	19	funds	fund	NOUN
ijtc-1043	312	20	(	(	PUNCT
ijtc-1043	312	21	dak	dak	PROPN
ijtc-1043	312	22	)	)	PUNCT
ijtc-1043	312	23	toward	toward	ADP
ijtc-1043	312	24	capital	capital	NOUN
ijtc-1043	312	25	expenditures	expenditure	NOUN
ijtc-1043	312	26	and	and	CCONJ
ijtc-1043	312	27	its	its	PRON
ijtc-1043	312	28	impact	impact	NOUN
ijtc-1043	312	29	on	on	ADP
ijtc-1043	312	30	economic	economic	ADJ
ijtc-1043	312	31	growth	growth	NOUN
ijtc-1043	312	32	(	(	PUNCT
ijtc-1043	312	33	case	case	NOUN
ijtc-1043	312	34	study	study	NOUN
ijtc-1043	312	35	of	of	ADP
ijtc-1043	312	36	local	local	ADJ
ijtc-1043	312	37	government	government	NOUN
ijtc-1043	312	38	in	in	ADP
ijtc-1043	312	39	malang	malang	PROPN
ijtc-1043	312	40	area	area	PROPN
ijtc-1043	312	41	)	)	PUNCT
ijtc-1043	312	42	.	.	PUNCT
ijtc-1043	313	1	international	international	ADJ
ijtc-1043	313	2	journal	journal	PROPN
ijtc-1043	313	3	of	of	ADP
ijtc-1043	313	4	academic	academic	ADJ
ijtc-1043	313	5	research	research	NOUN
ijtc-1043	313	6	and	and	CCONJ
ijtc-1043	313	7	development	development	NOUN
ijtc-1043	313	8	,	,	PUNCT
ijtc-1043	313	9	4(6	4(6	NUM
ijtc-1043	313	10	)	)	PUNCT
ijtc-1043	313	11	,	,	PUNCT
ijtc-1043	313	12	10	10	NUM
ijtc-1043	313	13	-	-	SYM
ijtc-1043	313	14	19	19	NUM
ijtc-1043	313	15	.	.	PUNCT
ijtc-1043	314	1	alvaro	alvaro	PROPN
ijtc-1043	314	2	,	,	PUNCT
ijtc-1043	314	3	r.	r.	PROPN
ijtc-1043	314	4	(	(	PUNCT
ijtc-1043	314	5	2022	2022	NUM
ijtc-1043	314	6	)	)	PUNCT
ijtc-1043	314	7	.	.	PUNCT
ijtc-1043	315	1	the	the	DET
ijtc-1043	315	2	effect	effect	NOUN
ijtc-1043	315	3	of	of	ADP
ijtc-1043	315	4	local	local	ADJ
ijtc-1043	315	5	revenue	revenue	NOUN
ijtc-1043	315	6	,	,	PUNCT
ijtc-1043	315	7	general	general	ADJ
ijtc-1043	315	8	allocation	allocation	NOUN
ijtc-1043	315	9	fund	fund	PROPN
ijtc-1043	315	10	,	,	PUNCT
ijtc-1043	315	11	revenue	revenue	NOUN
ijtc-1043	315	12	sharing	sharing	NOUN
ijtc-1043	315	13	fund	fund	NOUN
ijtc-1043	315	14	,	,	PUNCT
ijtc-1043	315	15	specific	specific	ADJ
ijtc-1043	315	16	allocation	allocation	NOUN
ijtc-1043	315	17	fund	fund	NOUN
ijtc-1043	315	18	,	,	PUNCT
ijtc-1043	315	19	and	and	CCONJ
ijtc-1043	315	20	regional	regional	ADJ
ijtc-1043	315	21	expenditures	expenditure	NOUN
ijtc-1043	315	22	on	on	ADP
ijtc-1043	315	23	economic	economic	ADJ
ijtc-1043	315	24	growth	growth	NOUN
ijtc-1043	315	25	in	in	ADP
ijtc-1043	315	26	district	district	NOUN
ijtc-1043	315	27	regions	region	NOUN
ijtc-1043	315	28	of	of	ADP
ijtc-1043	315	29	undeveloped	undeveloped	ADJ
ijtc-1043	315	30	regions	region	NOUN
ijtc-1043	315	31	.	.	PUNCT
ijtc-1043	316	1	jurnal	jurnal	ADJ
ijtc-1043	316	2	budget	budget	NOUN
ijtc-1043	316	3	:	:	PUNCT
ijtc-1043	316	4	isu	isu	PROPN
ijtc-1043	316	5	dan	dan	PROPN
ijtc-1043	316	6	masalah	masalah	PROPN
ijtc-1043	316	7	keuangan	keuangan	PROPN
ijtc-1043	316	8	negara	negara	PROPN
ijtc-1043	316	9	,	,	PUNCT
ijtc-1043	316	10	7(2	7(2	NUM
ijtc-1043	316	11	)	)	PUNCT
ijtc-1043	316	12	,	,	PUNCT
ijtc-1043	316	13	256	256	NUM
ijtc-1043	316	14	-	-	SYM
ijtc-1043	316	15	276	276	NUM
ijtc-1043	316	16	.	.	PUNCT
ijtc-1043	317	1	https://doi.org/10.22212/jbudget.v7i2.132	https://doi.org/10.22212/jbudget.v7i2.132	PROPN
ijtc-1043	317	2	amalia	amalia	PROPN
ijtc-1043	317	3	,	,	PUNCT
ijtc-1043	317	4	s.	s.	PROPN
ijtc-1043	317	5	,	,	PUNCT
ijtc-1043	317	6	wijaya	wijaya	PROPN
ijtc-1043	317	7	,	,	PUNCT
ijtc-1043	317	8	a.	a.	PROPN
ijtc-1043	317	9	,	,	PUNCT
ijtc-1043	317	10	darma	darma	PROPN
ijtc-1043	317	11	,	,	PUNCT
ijtc-1043	317	12	d.	d.	PROPN
ijtc-1043	317	13	c.	c.	PROPN
ijtc-1043	317	14	,	,	PUNCT
ijtc-1043	317	15	maria	maria	PROPN
ijtc-1043	317	16	,	,	PUNCT
ijtc-1043	317	17	s.	s.	PROPN
ijtc-1043	317	18	,	,	PUNCT
ijtc-1043	317	19	&	&	CCONJ
ijtc-1043	317	20	lestari	lestari	PROPN
ijtc-1043	317	21	,	,	PUNCT
ijtc-1043	317	22	d.	d.	PROPN
ijtc-1043	317	23	(	(	PUNCT
ijtc-1043	317	24	2020	2020	NUM
ijtc-1043	317	25	)	)	PUNCT
ijtc-1043	317	26	.	.	PUNCT
ijtc-1043	318	1	underground	underground	ADJ
ijtc-1043	318	2	economy	economy	NOUN
ijtc-1043	318	3	:	:	PUNCT
ijtc-1043	318	4	teori	teori	PROPN
ijtc-1043	318	5	dan	dan	PROPN
ijtc-1043	318	6	catatan	catatan	PROPN
ijtc-1043	318	7	kelam	kelam	PROPN
ijtc-1043	318	8	.	.	PUNCT
ijtc-1043	319	1	medan	medan	PROPN
ijtc-1043	319	2	:	:	PUNCT
ijtc-1043	319	3	kita	kita	PROPN
ijtc-1043	319	4	menulis	menulis	PROPN
ijtc-1043	319	5	.	.	PUNCT
ijtc-1043	320	1	amri	amri	PROPN
ijtc-1043	320	2	,	,	PUNCT
ijtc-1043	320	3	k.	k.	PROPN
ijtc-1043	320	4	,	,	PUNCT
ijtc-1043	320	5	masbar	masbar	PROPN
ijtc-1043	320	6	,	,	PUNCT
ijtc-1043	320	7	r.	r.	PROPN
ijtc-1043	320	8	,	,	PUNCT
ijtc-1043	320	9	nazamuddin	nazamuddin	PROPN
ijtc-1043	320	10	,	,	PUNCT
ijtc-1043	320	11	b.	b.	PROPN
ijtc-1043	320	12	s.	s.	PROPN
ijtc-1043	320	13	,	,	PUNCT
ijtc-1043	320	14	&	&	CCONJ
ijtc-1043	320	15	aimon	aimon	PROPN
ijtc-1043	320	16	,	,	PUNCT
ijtc-1043	320	17	h.	h.	PROPN
ijtc-1043	320	18	(	(	PUNCT
ijtc-1043	320	19	2023	2023	NUM
ijtc-1043	320	20	)	)	PUNCT
ijtc-1043	320	21	.	.	PUNCT
ijtc-1043	321	1	does	do	AUX
ijtc-1043	321	2	tax	tax	NOUN
ijtc-1043	321	3	effort	effort	NOUN
ijtc-1043	321	4	moderate	moderate	VERB
ijtc-1043	321	5	the	the	DET
ijtc-1043	321	6	effect	effect	NOUN
ijtc-1043	321	7	of	of	ADP
ijtc-1043	321	8	government	government	NOUN
ijtc-1043	321	9	expenditure	expenditure	NOUN
ijtc-1043	321	10	on	on	ADP
ijtc-1043	321	11	regional	regional	ADJ
ijtc-1043	321	12	economic	economic	ADJ
ijtc-1043	321	13	growth	growth	NOUN
ijtc-1043	321	14	?	?	PUNCT
ijtc-1043	322	1	a	a	DET
ijtc-1043	322	2	dynamic	dynamic	ADJ
ijtc-1043	322	3	panel	panel	NOUN
ijtc-1043	322	4	data	datum	NOUN
ijtc-1043	322	5	evidence	evidence	NOUN
ijtc-1043	322	6	from	from	ADP
ijtc-1043	322	7	indonesia	indonesia	PROPN
ijtc-1043	322	8	.	.	PUNCT
ijtc-1043	322	9	ekonomika	ekonomika	PROPN
ijtc-1043	322	10	,	,	PUNCT
ijtc-1043	322	11	102(2	102(2	NUM
ijtc-1043	322	12	)	)	PUNCT
ijtc-1043	322	13	,	,	PUNCT
ijtc-1043	322	14	6	6	NUM
ijtc-1043	322	15	-	-	SYM
ijtc-1043	322	16	27	27	NUM
ijtc-1043	322	17	.	.	PUNCT
ijtc-1043	323	1	https://doi.org/10.15388/ekon.2023.102.2.1	https://doi.org/10.15388/ekon.2023.102.2.1	NUM
ijtc-1043	323	2	anggraini	anggraini	NOUN
ijtc-1043	323	3	,	,	PUNCT
ijtc-1043	323	4	d.	d.	PROPN
ijtc-1043	323	5	,	,	PUNCT
ijtc-1043	323	6	sudharyati	sudharyati	NOUN
ijtc-1043	323	7	,	,	PUNCT
ijtc-1043	323	8	n.	n.	NOUN
ijtc-1043	323	9	,	,	PUNCT
ijtc-1043	323	10	pratiwi	pratiwi	NOUN
ijtc-1043	323	11	,	,	PUNCT
ijtc-1043	323	12	r.	r.	PROPN
ijtc-1043	323	13	d.	d.	PROPN
ijtc-1043	323	14	,	,	PUNCT
ijtc-1043	323	15	&	&	CCONJ
ijtc-1043	323	16	selviana	selviana	PROPN
ijtc-1043	323	17	,	,	PUNCT
ijtc-1043	323	18	n.	n.	PROPN
ijtc-1043	323	19	r.	r.	PROPN
ijtc-1043	323	20	(	(	PUNCT
ijtc-1043	323	21	2023	2023	NUM
ijtc-1043	323	22	)	)	PUNCT
ijtc-1043	323	23	.	.	PUNCT
ijtc-1043	324	1	analisis	analisis	ADJ
ijtc-1043	324	2	determinan	determinan	ADJ
ijtc-1043	324	3	pertumbuhan	pertumbuhan	PROPN
ijtc-1043	324	4	ekonomi	ekonomi	PROPN
ijtc-1043	324	5	dari	dari	PROPN
ijtc-1043	324	6	sisi	sisi	PROPN
ijtc-1043	324	7	pendapatan	pendapatan	PROPN
ijtc-1043	324	8	daerah	daerah	PROPN
ijtc-1043	324	9	di	di	PROPN
ijtc-1043	324	10	provinsi	provinsi	PROPN
ijtc-1043	324	11	jambi	jambi	PROPN
ijtc-1043	324	12	selama	selama	PROPN
ijtc-1043	324	13	tahun	tahun	PROPN
ijtc-1043	324	14	2017	2017	NUM
ijtc-1043	324	15	-	-	SYM
ijtc-1043	324	16	2021	2021	NUM
ijtc-1043	324	17	.	.	PUNCT
ijtc-1043	325	1	ekonomis	ekonomis	PROPN
ijtc-1043	325	2	:	:	PUNCT
ijtc-1043	325	3	journal	journal	PROPN
ijtc-1043	325	4	of	of	ADP
ijtc-1043	325	5	economics	economic	NOUN
ijtc-1043	325	6	and	and	CCONJ
ijtc-1043	325	7	business	business	NOUN
ijtc-1043	325	8	,	,	PUNCT
ijtc-1043	325	9	7(2	7(2	NUM
ijtc-1043	325	10	)	)	PUNCT
ijtc-1043	325	11	,	,	PUNCT
ijtc-1043	325	12	1350	1350	NUM
ijtc-1043	325	13	-	-	SYM
ijtc-1043	325	14	1356	1356	NUM
ijtc-1043	325	15	.	.	PUNCT
ijtc-1043	326	1	http://dx.doi.org/10.33087/ekonomis.v7i2.1466	http://dx.doi.org/10.33087/ekonomis.v7i2.1466	PROPN
ijtc-1043	326	2	azizah	azizah	NOUN
ijtc-1043	326	3	,	,	PUNCT
ijtc-1043	326	4	n.	n.	PROPN
ijtc-1043	326	5	,	,	PUNCT
ijtc-1043	326	6	kusuma	kusuma	PROPN
ijtc-1043	326	7	,	,	PUNCT
ijtc-1043	326	8	h.	h.	PROPN
ijtc-1043	326	9	,	,	PUNCT
ijtc-1043	326	10	&	&	CCONJ
ijtc-1043	326	11	arifin	arifin	PROPN
ijtc-1043	326	12	,	,	PUNCT
ijtc-1043	326	13	z.	z.	PROPN
ijtc-1043	326	14	(	(	PUNCT
ijtc-1043	326	15	2022	2022	NUM
ijtc-1043	326	16	)	)	PUNCT
ijtc-1043	326	17	.	.	PUNCT
ijtc-1043	327	1	does	do	AUX
ijtc-1043	327	2	fiscal	fiscal	ADJ
ijtc-1043	327	3	decentralization	decentralization	NOUN
ijtc-1043	327	4	increase	increase	VERB
ijtc-1043	327	5	the	the	DET
ijtc-1043	327	6	economic	economic	ADJ
ijtc-1043	327	7	growth	growth	NOUN
ijtc-1043	327	8	in	in	ADP
ijtc-1043	327	9	sulawesi	sulawesi	PROPN
ijtc-1043	327	10	island	island	PROPN
ijtc-1043	327	11	?	?	PUNCT
ijtc-1043	327	12	.	.	PUNCT
ijtc-1043	328	1	economics	economic	NOUN
ijtc-1043	328	2	development	development	PROPN
ijtc-1043	328	3	analysis	analysis	NOUN
ijtc-1043	328	4	journal	journal	NOUN
ijtc-1043	328	5	,	,	PUNCT
ijtc-1043	328	6	11(1	11(1	NUM
ijtc-1043	328	7	)	)	PUNCT
ijtc-1043	328	8	,	,	PUNCT
ijtc-1043	328	9	61	61	NUM
ijtc-1043	328	10	-	-	SYM
ijtc-1043	328	11	74	74	NUM
ijtc-1043	328	12	.	.	PUNCT
ijtc-1043	329	1	https://doi.org/10.15294/edaj.v11i1.49957	https://doi.org/10.15294/edaj.v11i1.49957	PRON
ijtc-1043	329	2	balasoiu	balasoiu	PROPN
ijtc-1043	329	3	,	,	PUNCT
ijtc-1043	329	4	n.	n.	NOUN
ijtc-1043	329	5	,	,	PUNCT
ijtc-1043	329	6	chifu	chifu	PROPN
ijtc-1043	329	7	,	,	PUNCT
ijtc-1043	329	8	i.	i.	PROPN
ijtc-1043	329	9	,	,	PUNCT
ijtc-1043	329	10	&	&	CCONJ
ijtc-1043	329	11	oancea	oancea	PROPN
ijtc-1043	329	12	,	,	PUNCT
ijtc-1043	329	13	m.	m.	NOUN
ijtc-1043	329	14	(	(	PUNCT
ijtc-1043	329	15	2023	2023	NUM
ijtc-1043	329	16	)	)	PUNCT
ijtc-1043	329	17	.	.	PUNCT
ijtc-1043	330	1	impact	impact	NOUN
ijtc-1043	330	2	of	of	ADP
ijtc-1043	330	3	direct	direct	ADJ
ijtc-1043	330	4	taxation	taxation	NOUN
ijtc-1043	330	5	on	on	ADP
ijtc-1043	330	6	economic	economic	ADJ
ijtc-1043	330	7	growth	growth	NOUN
ijtc-1043	330	8	:	:	PUNCT
ijtc-1043	330	9	empirical	empirical	ADJ
ijtc-1043	330	10	evidence	evidence	NOUN
ijtc-1043	330	11	based	base	VERB
ijtc-1043	330	12	on	on	ADP
ijtc-1043	330	13	panel	panel	NOUN
ijtc-1043	330	14	data	datum	NOUN
ijtc-1043	330	15	regression	regression	NOUN
ijtc-1043	330	16	analysis	analysis	NOUN
ijtc-1043	330	17	at	at	ADP
ijtc-1043	330	18	the	the	DET
ijtc-1043	330	19	level	level	NOUN
ijtc-1043	330	20	of	of	ADP
ijtc-1043	330	21	eu	eu	PROPN
ijtc-1043	330	22	countries	country	NOUN
ijtc-1043	330	23	.	.	PUNCT
ijtc-1043	331	1	sustainability	sustainability	NOUN
ijtc-1043	331	2	,	,	PUNCT
ijtc-1043	331	3	15(9	15(9	NUM
ijtc-1043	331	4	)	)	PUNCT
ijtc-1043	331	5	,	,	PUNCT
ijtc-1043	331	6	7146	7146	NUM
ijtc-1043	331	7	.	.	PUNCT
ijtc-1043	332	1	https://doi.org/10.3390/su15097146	https://doi.org/10.3390/su15097146	PROPN
ijtc-1043	332	2	basheer	basheer	PROPN
ijtc-1043	332	3	,	,	PUNCT
ijtc-1043	332	4	m.	m.	PROPN
ijtc-1043	332	5	f.	f.	PROPN
ijtc-1043	332	6	,	,	PUNCT
ijtc-1043	332	7	ahmad	ahmad	PROPN
ijtc-1043	332	8	,	,	PUNCT
ijtc-1043	332	9	a.	a.	NOUN
ijtc-1043	332	10	a.	a.	PROPN
ijtc-1043	332	11	,	,	PUNCT
ijtc-1043	332	12	&	&	CCONJ
ijtc-1043	332	13	hassan	hassan	PROPN
ijtc-1043	332	14	,	,	PUNCT
ijtc-1043	332	15	s.	s.	PROPN
ijtc-1043	332	16	g.	g.	PROPN
ijtc-1043	332	17	(	(	PUNCT
ijtc-1043	332	18	2019	2019	NUM
ijtc-1043	332	19	)	)	PUNCT
ijtc-1043	332	20	.	.	PUNCT
ijtc-1043	333	1	impact	impact	NOUN
ijtc-1043	333	2	of	of	ADP
ijtc-1043	333	3	economic	economic	ADJ
ijtc-1043	333	4	and	and	CCONJ
ijtc-1043	333	5	financial	financial	ADJ
ijtc-1043	333	6	factors	factor	NOUN
ijtc-1043	333	7	on	on	ADP
ijtc-1043	333	8	tax	tax	NOUN
ijtc-1043	333	9	revenue	revenue	NOUN
ijtc-1043	333	10	:	:	PUNCT
ijtc-1043	333	11	evidence	evidence	NOUN
ijtc-1043	333	12	from	from	ADP
ijtc-1043	333	13	the	the	DET
ijtc-1043	333	14	middle	middle	PROPN
ijtc-1043	333	15	east	east	PROPN
ijtc-1043	333	16	countries	country	NOUN
ijtc-1043	333	17	.	.	PUNCT
ijtc-1043	334	1	accounting	accounting	NOUN
ijtc-1043	334	2	,	,	PUNCT
ijtc-1043	334	3	5(2	5(2	NUM
ijtc-1043	334	4	)	)	PUNCT
ijtc-1043	334	5	,	,	PUNCT
ijtc-1043	334	6	53	53	NUM
ijtc-1043	334	7	-	-	SYM
ijtc-1043	334	8	60	60	NUM
ijtc-1043	334	9	.	.	PUNCT
ijtc-1043	335	1	https://doi.org/10.5267/j.ac.2018.8.001	https://doi.org/10.5267/j.ac.2018.8.001	PROPN
ijtc-1043	335	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	335	3	economic	economic	ADJ
ijtc-1043	335	4	growth	growth	NOUN
ijtc-1043	335	5	model	model	NOUN
ijtc-1043	335	6	with	with	ADP
ijtc-1043	335	7	regional	regional	ADJ
ijtc-1043	335	8	expenditure	expenditure	NOUN
ijtc-1043	335	9	as	as	ADP
ijtc-1043	335	10	a	a	DET
ijtc-1043	335	11	moderation	moderation	NOUN
ijtc-1043	335	12	variable	variable	NOUN
ijtc-1043	335	13	:	:	PUNCT
ijtc-1043	335	14	scale	scale	NOUN
ijtc-1043	335	15	in	in	ADP
ijtc-1043	335	16	berau	berau	PROPN
ijtc-1043	335	17	regency	regency	PROPN
ijtc-1043	335	18	roy	roy	PROPN
ijtc-1043	335	19	,	,	PUNCT
ijtc-1043	335	20	rochaida	rochaida	ADJ
ijtc-1043	335	21	,	,	PUNCT
ijtc-1043	335	22	and	and	CCONJ
ijtc-1043	335	23	suharto	suharto	PROPN
ijtc-1043	335	24	250	250	NUM
ijtc-1043	335	25	|	|	ADV
ijtc-1043	335	26	ilomata	ilomata	PROPN
ijtc-1043	335	27	international	international	ADJ
ijtc-1043	335	28	journal	journal	NOUN
ijtc-1043	335	29	of	of	ADP
ijtc-1043	335	30	tax	tax	PROPN
ijtc-1043	335	31	&	&	CCONJ
ijtc-1043	335	32	accounting	account	VERB
ijtc-1043	335	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	335	34	bps	bps	NOUN
ijtc-1043	335	35	-	-	PUNCT
ijtc-1043	335	36	statistics	statistic	NOUN
ijtc-1043	335	37	of	of	ADP
ijtc-1043	335	38	berau	berau	PROPN
ijtc-1043	335	39	regency	regency	PROPN
ijtc-1043	335	40	.	.	PUNCT
ijtc-1043	336	1	(	(	PUNCT
ijtc-1043	336	2	2023	2023	NUM
ijtc-1043	336	3	)	)	PUNCT
ijtc-1043	336	4	.	.	PUNCT
ijtc-1043	337	1	berau	berau	PROPN
ijtc-1043	337	2	regency	regency	PROPN
ijtc-1043	337	3	in	in	ADP
ijtc-1043	337	4	figures	figure	NOUN
ijtc-1043	337	5	2023	2023	NUM
ijtc-1043	337	6	.	.	PUNCT
ijtc-1043	338	1	cv	cv	PROPN
ijtc-1043	338	2	.	.	PROPN
ijtc-1043	338	3	beraux	beraux	PROPN
ijtc-1043	338	4	,	,	PUNCT
ijtc-1043	338	5	tanjung	tanjung	PROPN
ijtc-1043	338	6	redeb	redeb	PROPN
ijtc-1043	338	7	.	.	PUNCT
ijtc-1043	339	1	brinkman	brinkman	PROPN
ijtc-1043	339	2	,	,	PUNCT
ijtc-1043	339	3	r.	r.	PROPN
ijtc-1043	339	4	l.	l.	PROPN
ijtc-1043	339	5	,	,	PUNCT
ijtc-1043	339	6	&	&	CCONJ
ijtc-1043	339	7	brinkman	brinkman	PROPN
ijtc-1043	339	8	,	,	PUNCT
ijtc-1043	339	9	j.	j.	PROPN
ijtc-1043	339	10	e.	e.	PROPN
ijtc-1043	339	11	(	(	PUNCT
ijtc-1043	339	12	2011	2011	NUM
ijtc-1043	339	13	)	)	PUNCT
ijtc-1043	339	14	.	.	PUNCT
ijtc-1043	340	1	gdp	gdp	NOUN
ijtc-1043	340	2	as	as	ADP
ijtc-1043	340	3	a	a	DET
ijtc-1043	340	4	measure	measure	NOUN
ijtc-1043	340	5	of	of	ADP
ijtc-1043	340	6	progress	progress	NOUN
ijtc-1043	340	7	and	and	CCONJ
ijtc-1043	340	8	human	human	ADJ
ijtc-1043	340	9	development	development	NOUN
ijtc-1043	340	10	:	:	PUNCT
ijtc-1043	340	11	a	a	DET
ijtc-1043	340	12	process	process	NOUN
ijtc-1043	340	13	of	of	ADP
ijtc-1043	340	14	conceptual	conceptual	ADJ
ijtc-1043	340	15	evolution	evolution	NOUN
ijtc-1043	340	16	.	.	PUNCT
ijtc-1043	341	1	journal	journal	NOUN
ijtc-1043	341	2	of	of	ADP
ijtc-1043	341	3	economic	economic	ADJ
ijtc-1043	341	4	issues	issue	NOUN
ijtc-1043	341	5	,	,	PUNCT
ijtc-1043	341	6	45(2	45(2	NOUN
ijtc-1043	341	7	)	)	PUNCT
ijtc-1043	341	8	,	,	PUNCT
ijtc-1043	341	9	447	447	NUM
ijtc-1043	341	10	-	-	SYM
ijtc-1043	341	11	456	456	NUM
ijtc-1043	341	12	.	.	PUNCT
ijtc-1043	342	1	https://doi.org/10.2307/23071523	https://doi.org/10.2307/23071523	PROPN
ijtc-1043	342	2	buan	buan	PROPN
ijtc-1043	342	3	,	,	PUNCT
ijtc-1043	342	4	f.	f.	PROPN
ijtc-1043	342	5	c.	c.	PROPN
ijtc-1043	342	6	h.	h.	PROPN
ijtc-1043	342	7	,	,	PUNCT
ijtc-1043	342	8	fitriani	fitriani	PROPN
ijtc-1043	342	9	,	,	PUNCT
ijtc-1043	342	10	r.	r.	PROPN
ijtc-1043	342	11	,	,	PUNCT
ijtc-1043	342	12	&	&	CCONJ
ijtc-1043	342	13	nurjannah	nurjannah	PROPN
ijtc-1043	342	14	,	,	PUNCT
ijtc-1043	342	15	n.	n.	NOUN
ijtc-1043	342	16	(	(	PUNCT
ijtc-1043	342	17	2021	2021	NUM
ijtc-1043	342	18	)	)	PUNCT
ijtc-1043	342	19	.	.	PUNCT
ijtc-1043	343	1	estimating	estimate	VERB
ijtc-1043	343	2	gross	gross	ADJ
ijtc-1043	343	3	regional	regional	ADJ
ijtc-1043	343	4	domestic	domestic	ADJ
ijtc-1043	343	5	product	product	NOUN
ijtc-1043	343	6	(	(	PUNCT
ijtc-1043	343	7	grdp	grdp	NOUN
ijtc-1043	343	8	)	)	PUNCT
ijtc-1043	343	9	district	district	NOUN
ijtc-1043	343	10	/	/	SYM
ijtc-1043	343	11	city	city	NOUN
ijtc-1043	343	12	in	in	ADP
ijtc-1043	343	13	east	east	PROPN
ijtc-1043	343	14	nusa	nusa	PROPN
ijtc-1043	343	15	tenggara	tenggara	PROPN
ijtc-1043	343	16	with	with	ADP
ijtc-1043	343	17	spatial	spatial	ADJ
ijtc-1043	343	18	dynamic	dynamic	ADJ
ijtc-1043	343	19	panel	panel	NOUN
ijtc-1043	343	20	data	datum	NOUN
ijtc-1043	343	21	.	.	PUNCT
ijtc-1043	344	1	wacana	wacana	PROPN
ijtc-1043	344	2	:	:	PUNCT
ijtc-1043	344	3	jurnal	jurnal	ADJ
ijtc-1043	344	4	sosial	sosial	PROPN
ijtc-1043	344	5	dan	dan	PROPN
ijtc-1043	344	6	humaniora	humaniora	PROPN
ijtc-1043	344	7	,	,	PUNCT
ijtc-1043	344	8	24(4	24(4	NUM
ijtc-1043	344	9	)	)	PUNCT
ijtc-1043	344	10	,	,	PUNCT
ijtc-1043	344	11	190	190	NUM
ijtc-1043	344	12	-	-	SYM
ijtc-1043	344	13	194	194	NUM
ijtc-1043	344	14	.	.	PUNCT
ijtc-1043	345	1	cahyaning	cahyane	VERB
ijtc-1043	345	2	,	,	PUNCT
ijtc-1043	345	3	s.	s.	PROPN
ijtc-1043	345	4	(	(	PUNCT
ijtc-1043	345	5	2018	2018	NUM
ijtc-1043	345	6	)	)	PUNCT
ijtc-1043	345	7	.	.	PUNCT
ijtc-1043	346	1	the	the	DET
ijtc-1043	346	2	effect	effect	NOUN
ijtc-1043	346	3	of	of	ADP
ijtc-1043	346	4	regional	regional	ADJ
ijtc-1043	346	5	original	original	ADJ
ijtc-1043	346	6	income	income	NOUN
ijtc-1043	346	7	,	,	PUNCT
ijtc-1043	346	8	general	general	ADJ
ijtc-1043	346	9	allocation	allocation	NOUN
ijtc-1043	346	10	funds	fund	NOUN
ijtc-1043	346	11	,	,	PUNCT
ijtc-1043	346	12	and	and	CCONJ
ijtc-1043	346	13	results	result	VERB
ijtc-1043	346	14	sharing	share	VERB
ijtc-1043	346	15	funds	fund	NOUN
ijtc-1043	346	16	on	on	ADP
ijtc-1043	346	17	capital	capital	NOUN
ijtc-1043	346	18	expenditure	expenditure	NOUN
ijtc-1043	346	19	allocation	allocation	NOUN
ijtc-1043	346	20	with	with	ADP
ijtc-1043	346	21	economic	economic	ADJ
ijtc-1043	346	22	growth	growth	NOUN
ijtc-1043	346	23	as	as	ADP
ijtc-1043	346	24	moderating	moderate	VERB
ijtc-1043	346	25	variables	variable	NOUN
ijtc-1043	346	26	in	in	ADP
ijtc-1043	346	27	east	east	PROPN
ijtc-1043	346	28	java	java	PROPN
ijtc-1043	346	29	regency	regency	PROPN
ijtc-1043	346	30	/	/	SYM
ijtc-1043	346	31	city	city	PROPN
ijtc-1043	346	32	government	government	NOUN
ijtc-1043	346	33	2013	2013	NUM
ijtc-1043	346	34	-	-	SYM
ijtc-1043	346	35	2015	2015	NUM
ijtc-1043	346	36	.	.	PUNCT
ijtc-1043	347	1	jiet	jiet	PROPN
ijtc-1043	347	2	(	(	PUNCT
ijtc-1043	347	3	jurnal	jurnal	ADJ
ijtc-1043	347	4	ilmu	ilmu	PROPN
ijtc-1043	347	5	ekonomi	ekonomi	PROPN
ijtc-1043	347	6	terapan	terapan	PROPN
ijtc-1043	347	7	)	)	PUNCT
ijtc-1043	347	8	,	,	PUNCT
ijtc-1043	347	9	3(1	3(1	NUM
ijtc-1043	347	10	)	)	PUNCT
ijtc-1043	347	11	,	,	PUNCT
ijtc-1043	347	12	20–38	20–38	NUM
ijtc-1043	347	13	.	.	PUNCT
ijtc-1043	348	1	https://doi.org/10.20473/jiet.v3i1.7874	https://doi.org/10.20473/jiet.v3i1.7874	PROPN
ijtc-1043	348	2	camões	camões	NOUN
ijtc-1043	348	3	,	,	PUNCT
ijtc-1043	348	4	p.	p.	PROPN
ijtc-1043	348	5	j.	j.	PROPN
ijtc-1043	348	6	(	(	PUNCT
ijtc-1043	348	7	2020	2020	NUM
ijtc-1043	348	8	)	)	PUNCT
ijtc-1043	348	9	.	.	PUNCT
ijtc-1043	349	1	types	type	NOUN
ijtc-1043	349	2	of	of	ADP
ijtc-1043	349	3	decentralisation	decentralisation	NOUN
ijtc-1043	349	4	and	and	CCONJ
ijtc-1043	349	5	governance	governance	NOUN
ijtc-1043	349	6	:	:	PUNCT
ijtc-1043	349	7	evidence	evidence	NOUN
ijtc-1043	349	8	from	from	ADP
ijtc-1043	349	9	across	across	ADP
ijtc-1043	349	10	the	the	DET
ijtc-1043	349	11	world	world	NOUN
ijtc-1043	349	12	.	.	PUNCT
ijtc-1043	350	1	journal	journal	NOUN
ijtc-1043	350	2	of	of	ADP
ijtc-1043	350	3	public	public	ADJ
ijtc-1043	350	4	affairs	affair	NOUN
ijtc-1043	350	5	,	,	PUNCT
ijtc-1043	350	6	22(3	22(3	NUM
ijtc-1043	350	7	)	)	PUNCT
ijtc-1043	350	8	,	,	PUNCT
ijtc-1043	350	9	e2435	e2435	PROPN
ijtc-1043	350	10	.	.	PUNCT
ijtc-1043	351	1	https://doi.org/10.1002/pa.2435	https://doi.org/10.1002/pa.2435	PROPN
ijtc-1043	351	2	canare	canare	PROPN
ijtc-1043	351	3	,	,	PUNCT
ijtc-1043	351	4	t.	t.	NOUN
ijtc-1043	351	5	(	(	PUNCT
ijtc-1043	351	6	2021	2021	NUM
ijtc-1043	351	7	)	)	PUNCT
ijtc-1043	351	8	.	.	PUNCT
ijtc-1043	352	1	decentralization	decentralization	NOUN
ijtc-1043	352	2	and	and	CCONJ
ijtc-1043	352	3	development	development	NOUN
ijtc-1043	352	4	outcomes	outcome	NOUN
ijtc-1043	352	5	:	:	PUNCT
ijtc-1043	352	6	what	what	PRON
ijtc-1043	352	7	does	do	AUX
ijtc-1043	352	8	the	the	DET
ijtc-1043	352	9	empirical	empirical	ADJ
ijtc-1043	352	10	literature	literature	NOUN
ijtc-1043	352	11	really	really	ADV
ijtc-1043	352	12	say	say	VERB
ijtc-1043	352	13	?	?	PUNCT
ijtc-1043	352	14	*	*	NOUN
ijtc-1043	352	15	.	.	PUNCT
ijtc-1043	353	1	hacienda	hacienda	PROPN
ijtc-1043	353	2	pública	pública	PROPN
ijtc-1043	353	3	española	española	PROPN
ijtc-1043	353	4	,	,	PUNCT
ijtc-1043	353	5	237(2	237(2	NUM
ijtc-1043	353	6	)	)	PUNCT
ijtc-1043	353	7	,	,	PUNCT
ijtc-1043	353	8	111	111	NUM
ijtc-1043	353	9	-	-	SYM
ijtc-1043	353	10	151	151	NUM
ijtc-1043	353	11	.	.	PUNCT
ijtc-1043	354	1	https://dx.doi.org/10.7866/hperpe.21.2.5	https://dx.doi.org/10.7866/hperpe.21.2.5	PROPN
ijtc-1043	354	2	chairassamee	chairassamee	PROPN
ijtc-1043	354	3	,	,	PUNCT
ijtc-1043	354	4	n.	n.	NOUN
ijtc-1043	354	5	,	,	PUNCT
ijtc-1043	354	6	hean	hean	PROPN
ijtc-1043	354	7	,	,	PUNCT
ijtc-1043	354	8	o.	o.	PROPN
ijtc-1043	354	9	,	,	PUNCT
ijtc-1043	354	10	&	&	CCONJ
ijtc-1043	354	11	jabas	jabas	PROPN
ijtc-1043	354	12	,	,	PUNCT
ijtc-1043	354	13	p.	p.	NOUN
ijtc-1043	354	14	(	(	PUNCT
ijtc-1043	354	15	2023	2023	NUM
ijtc-1043	354	16	)	)	PUNCT
ijtc-1043	354	17	.	.	PUNCT
ijtc-1043	355	1	the	the	DET
ijtc-1043	355	2	financial	financial	ADJ
ijtc-1043	355	3	impact	impact	NOUN
ijtc-1043	355	4	of	of	ADP
ijtc-1043	355	5	state	state	NOUN
ijtc-1043	355	6	tax	tax	NOUN
ijtc-1043	355	7	regimes	regime	NOUN
ijtc-1043	355	8	on	on	ADP
ijtc-1043	355	9	local	local	ADJ
ijtc-1043	355	10	economies	economy	NOUN
ijtc-1043	355	11	in	in	ADP
ijtc-1043	355	12	the	the	DET
ijtc-1043	355	13	u.s	u.s	PROPN
ijtc-1043	355	14	.	.	PROPN
ijtc-1043	355	15	journal	journal	PROPN
ijtc-1043	355	16	of	of	ADP
ijtc-1043	355	17	risk	risk	NOUN
ijtc-1043	355	18	and	and	CCONJ
ijtc-1043	355	19	financial	financial	ADJ
ijtc-1043	355	20	management	management	NOUN
ijtc-1043	355	21	,	,	PUNCT
ijtc-1043	355	22	16(10	16(10	NOUN
ijtc-1043	355	23	)	)	PUNCT
ijtc-1043	355	24	,	,	PUNCT
ijtc-1043	355	25	419	419	NUM
ijtc-1043	355	26	.	.	PUNCT
ijtc-1043	356	1	https://doi.org/10.3390/jrfm16100419	https://doi.org/10.3390/jrfm16100419	PROPN
ijtc-1043	356	2	dragoi	dragoi	PROPN
ijtc-1043	356	3	,	,	PUNCT
ijtc-1043	356	4	d.	d.	PROPN
ijtc-1043	356	5	(	(	PUNCT
ijtc-1043	356	6	2020	2020	NUM
ijtc-1043	356	7	)	)	PUNCT
ijtc-1043	356	8	.	.	PUNCT
ijtc-1043	357	1	economic	economic	ADJ
ijtc-1043	357	2	growth	growth	NOUN
ijtc-1043	357	3	versus	versus	ADP
ijtc-1043	357	4	economic	economic	ADJ
ijtc-1043	357	5	development	development	NOUN
ijtc-1043	357	6	.	.	PUNCT
ijtc-1043	358	1	atlantic	atlantic	PROPN
ijtc-1043	358	2	review	review	PROPN
ijtc-1043	358	3	of	of	ADP
ijtc-1043	358	4	economics	economic	NOUN
ijtc-1043	358	5	,	,	PUNCT
ijtc-1043	358	6	3(1	3(1	NUM
ijtc-1043	358	7	)	)	PUNCT
ijtc-1043	358	8	,	,	PUNCT
ijtc-1043	358	9	1	1	NUM
ijtc-1043	358	10	-	-	SYM
ijtc-1043	358	11	11	11	NUM
ijtc-1043	358	12	.	.	PUNCT
ijtc-1043	359	1	easterlin	easterlin	PROPN
ijtc-1043	359	2	,	,	PUNCT
ijtc-1043	359	3	r.	r.	PROPN
ijtc-1043	359	4	a.	a.	PROPN
ijtc-1043	359	5	(	(	PUNCT
ijtc-1043	359	6	2023	2023	NUM
ijtc-1043	359	7	)	)	PUNCT
ijtc-1043	359	8	.	.	PUNCT
ijtc-1043	360	1	why	why	SCONJ
ijtc-1043	360	2	does	do	AUX
ijtc-1043	360	3	happiness	happiness	NOUN
ijtc-1043	360	4	respond	respond	VERB
ijtc-1043	360	5	differently	differently	ADV
ijtc-1043	360	6	to	to	ADP
ijtc-1043	360	7	an	an	DET
ijtc-1043	360	8	increase	increase	NOUN
ijtc-1043	360	9	vs.	vs.	ADP
ijtc-1043	360	10	decrease	decrease	NOUN
ijtc-1043	360	11	in	in	ADP
ijtc-1043	360	12	income	income	NOUN
ijtc-1043	360	13	?	?	PUNCT
ijtc-1043	360	14	.	.	PUNCT
ijtc-1043	361	1	journal	journal	PROPN
ijtc-1043	361	2	of	of	ADP
ijtc-1043	361	3	economic	economic	ADJ
ijtc-1043	361	4	behavior	behavior	NOUN
ijtc-1043	361	5	&	&	CCONJ
ijtc-1043	361	6	organization	organization	PROPN
ijtc-1043	361	7	,	,	PUNCT
ijtc-1043	361	8	209	209	NUM
ijtc-1043	361	9	,	,	PUNCT
ijtc-1043	361	10	200	200	NUM
ijtc-1043	361	11	-	-	SYM
ijtc-1043	361	12	204	204	NUM
ijtc-1043	361	13	.	.	PUNCT
ijtc-1043	362	1	https://doi.org/10.1016/j.jebo.2023.03.005	https://doi.org/10.1016/j.jebo.2023.03.005	VERB
ijtc-1043	362	2	goel	goel	PROPN
ijtc-1043	362	3	,	,	PUNCT
ijtc-1043	362	4	r.	r.	PROPN
ijtc-1043	362	5	k.	k.	PROPN
ijtc-1043	362	6	,	,	PUNCT
ijtc-1043	362	7	mazhar	mazhar	PROPN
ijtc-1043	362	8	,	,	PUNCT
ijtc-1043	362	9	u.	u.	PROPN
ijtc-1043	362	10	,	,	PUNCT
ijtc-1043	362	11	nelson	nelson	PROPN
ijtc-1043	362	12	,	,	PUNCT
ijtc-1043	362	13	m.	m.	NOUN
ijtc-1043	362	14	a.	a.	PROPN
ijtc-1043	362	15	,	,	PUNCT
ijtc-1043	362	16	&	&	CCONJ
ijtc-1043	362	17	ram	ram	PROPN
ijtc-1043	362	18	,	,	PUNCT
ijtc-1043	362	19	r.	r.	PROPN
ijtc-1043	362	20	(	(	PUNCT
ijtc-1043	362	21	2017	2017	NUM
ijtc-1043	362	22	)	)	PUNCT
ijtc-1043	362	23	.	.	PUNCT
ijtc-1043	363	1	different	different	ADJ
ijtc-1043	363	2	forms	form	NOUN
ijtc-1043	363	3	of	of	ADP
ijtc-1043	363	4	decentralization	decentralization	NOUN
ijtc-1043	363	5	and	and	CCONJ
ijtc-1043	363	6	their	their	PRON
ijtc-1043	363	7	impact	impact	NOUN
ijtc-1043	363	8	on	on	ADP
ijtc-1043	363	9	government	government	NOUN
ijtc-1043	363	10	performance	performance	NOUN
ijtc-1043	363	11	:	:	PUNCT
ijtc-1043	363	12	micro	micro	ADJ
ijtc-1043	363	13	-	-	NOUN
ijtc-1043	363	14	level	level	ADJ
ijtc-1043	363	15	evidence	evidence	NOUN
ijtc-1043	363	16	from	from	ADP
ijtc-1043	363	17	113	113	NUM
ijtc-1043	363	18	countries	country	NOUN
ijtc-1043	363	19	.	.	PUNCT
ijtc-1043	364	1	economic	economic	ADJ
ijtc-1043	364	2	modelling	modelling	NOUN
ijtc-1043	364	3	,	,	PUNCT
ijtc-1043	364	4	62	62	NUM
ijtc-1043	364	5	,	,	PUNCT
ijtc-1043	364	6	171	171	NUM
ijtc-1043	364	7	-	-	SYM
ijtc-1043	364	8	183	183	NUM
ijtc-1043	364	9	.	.	PUNCT
ijtc-1043	365	1	https://doi.org/10.1016/j.econmod.2016.12.010	https://doi.org/10.1016/j.econmod.2016.12.010	NOUN
ijtc-1043	365	2	ha	ha	INTJ
ijtc-1043	365	3	,	,	PUNCT
ijtc-1043	365	4	n.	n.	PROPN
ijtc-1043	365	5	m.	m.	NOUN
ijtc-1043	365	6	,	,	PUNCT
ijtc-1043	365	7	minh	minh	PROPN
ijtc-1043	365	8	,	,	PUNCT
ijtc-1043	365	9	p.	p.	PROPN
ijtc-1043	365	10	t.	t.	PROPN
ijtc-1043	365	11	,	,	PUNCT
ijtc-1043	365	12	&	&	CCONJ
ijtc-1043	365	13	binh	binh	PROPN
ijtc-1043	365	14	,	,	PUNCT
ijtc-1043	365	15	q.	q.	PROPN
ijtc-1043	365	16	m.	m.	PROPN
ijtc-1043	365	17	q.	q.	PROPN
ijtc-1043	365	18	(	(	PUNCT
ijtc-1043	365	19	2022	2022	NUM
ijtc-1043	365	20	)	)	PUNCT
ijtc-1043	365	21	.	.	PUNCT
ijtc-1043	366	1	the	the	DET
ijtc-1043	366	2	determinants	determinant	NOUN
ijtc-1043	366	3	of	of	ADP
ijtc-1043	366	4	tax	tax	NOUN
ijtc-1043	366	5	revenue	revenue	NOUN
ijtc-1043	366	6	:	:	PUNCT
ijtc-1043	366	7	a	a	DET
ijtc-1043	366	8	study	study	NOUN
ijtc-1043	366	9	of	of	ADP
ijtc-1043	366	10	southeast	southeast	PROPN
ijtc-1043	366	11	asia	asia	PROPN
ijtc-1043	366	12	.	.	PUNCT
ijtc-1043	367	1	cogent	cogent	NOUN
ijtc-1043	367	2	economics	economics	PROPN
ijtc-1043	367	3	&	&	CCONJ
ijtc-1043	367	4	finance	finance	PROPN
ijtc-1043	367	5	,	,	PUNCT
ijtc-1043	367	6	10(1	10(1	NUM
ijtc-1043	367	7	)	)	PUNCT
ijtc-1043	367	8	,	,	PUNCT
ijtc-1043	367	9	2026660	2026660	NUM
ijtc-1043	367	10	.	.	PUNCT
ijtc-1043	368	1	https://doi.org/10.1080/23322039.2022.2026660	https://doi.org/10.1080/23322039.2022.2026660	PROPN
ijtc-1043	368	2	holik	holik	NOUN
ijtc-1043	368	3	,	,	PUNCT
ijtc-1043	368	4	a.	a.	NOUN
ijtc-1043	368	5	(	(	PUNCT
ijtc-1043	368	6	2020	2020	NUM
ijtc-1043	368	7	)	)	PUNCT
ijtc-1043	368	8	.	.	PUNCT
ijtc-1043	369	1	the	the	DET
ijtc-1043	369	2	impact	impact	NOUN
ijtc-1043	369	3	of	of	ADP
ijtc-1043	369	4	general	general	ADJ
ijtc-1043	369	5	allocation	allocation	NOUN
ijtc-1043	369	6	fund	fund	PROPN
ijtc-1043	369	7	,	,	PUNCT
ijtc-1043	369	8	special	special	ADJ
ijtc-1043	369	9	allocation	allocation	NOUN
ijtc-1043	369	10	fund	fund	NOUN
ijtc-1043	369	11	,	,	PUNCT
ijtc-1043	369	12	and	and	CCONJ
ijtc-1043	369	13	profit	profit	NOUN
ijtc-1043	369	14	-	-	PUNCT
ijtc-1043	369	15	share	share	NOUN
ijtc-1043	369	16	fund	fund	NOUN
ijtc-1043	369	17	on	on	ADP
ijtc-1043	369	18	unemployment	unemployment	NOUN
ijtc-1043	369	19	.	.	PUNCT
ijtc-1043	370	1	jejak	jejak	PROPN
ijtc-1043	370	2	,	,	PUNCT
ijtc-1043	370	3	13(1	13(1	NUM
ijtc-1043	370	4	)	)	PUNCT
ijtc-1043	370	5	,	,	PUNCT
ijtc-1043	370	6	43	43	NUM
ijtc-1043	370	7	-	-	SYM
ijtc-1043	370	8	68	68	NUM
ijtc-1043	370	9	.	.	PUNCT
ijtc-1043	371	1	https://doi.org/10.15294/jejak.v13i1.19105	https://doi.org/10.15294/jejak.v13i1.19105	ADV
ijtc-1043	371	2	jaimovich	jaimovich	PROPN
ijtc-1043	371	3	,	,	PUNCT
ijtc-1043	371	4	n.	n.	NOUN
ijtc-1043	371	5	,	,	PUNCT
ijtc-1043	371	6	&	&	CCONJ
ijtc-1043	371	7	rebelo	rebelo	PROPN
ijtc-1043	371	8	,	,	PUNCT
ijtc-1043	371	9	s.	s.	PROPN
ijtc-1043	371	10	(	(	PUNCT
ijtc-1043	371	11	2017	2017	NUM
ijtc-1043	371	12	)	)	PUNCT
ijtc-1043	371	13	.	.	PUNCT
ijtc-1043	372	1	nonlinear	nonlinear	ADJ
ijtc-1043	372	2	effects	effect	NOUN
ijtc-1043	372	3	of	of	ADP
ijtc-1043	372	4	taxation	taxation	NOUN
ijtc-1043	372	5	on	on	ADP
ijtc-1043	372	6	growth	growth	NOUN
ijtc-1043	372	7	.	.	PUNCT
ijtc-1043	373	1	journal	journal	NOUN
ijtc-1043	373	2	of	of	ADP
ijtc-1043	373	3	political	political	ADJ
ijtc-1043	373	4	economy	economy	NOUN
ijtc-1043	373	5	,	,	PUNCT
ijtc-1043	373	6	125(1	125(1	NUM
ijtc-1043	373	7	)	)	PUNCT
ijtc-1043	373	8	,	,	PUNCT
ijtc-1043	373	9	265	265	NUM
ijtc-1043	373	10	-	-	SYM
ijtc-1043	373	11	291	291	NUM
ijtc-1043	373	12	.	.	PUNCT
ijtc-1043	374	1	https://doi.org/10.1086/689607	https://doi.org/10.1086/689607	ADJ
ijtc-1043	374	2	kaminitz	kaminitz	PROPN
ijtc-1043	374	3	,	,	PUNCT
ijtc-1043	374	4	s.	s.	PROPN
ijtc-1043	374	5	c.	c.	PROPN
ijtc-1043	374	6	(	(	PUNCT
ijtc-1043	374	7	2023	2023	NUM
ijtc-1043	374	8	)	)	PUNCT
ijtc-1043	374	9	.	.	PUNCT
ijtc-1043	375	1	the	the	DET
ijtc-1043	375	2	significance	significance	NOUN
ijtc-1043	375	3	of	of	ADP
ijtc-1043	375	4	gdp	gdp	NOUN
ijtc-1043	375	5	:	:	PUNCT
ijtc-1043	375	6	a	a	DET
ijtc-1043	375	7	new	new	ADJ
ijtc-1043	375	8	take	take	NOUN
ijtc-1043	375	9	on	on	ADP
ijtc-1043	375	10	a	a	DET
ijtc-1043	375	11	century	century	NOUN
ijtc-1043	375	12	-	-	PUNCT
ijtc-1043	375	13	old	old	ADJ
ijtc-1043	375	14	question	question	NOUN
ijtc-1043	375	15	.	.	PUNCT
ijtc-1043	376	1	journal	journal	NOUN
ijtc-1043	376	2	of	of	ADP
ijtc-1043	376	3	economic	economic	ADJ
ijtc-1043	376	4	methodology	methodology	NOUN
ijtc-1043	376	5	,	,	PUNCT
ijtc-1043	376	6	30(1	30(1	NUM
ijtc-1043	376	7	)	)	PUNCT
ijtc-1043	376	8	,	,	PUNCT
ijtc-1043	376	9	1–14	1–14	PROPN
ijtc-1043	376	10	.	.	PUNCT
ijtc-1043	377	1	https://doi.org/10.1080/1350178x.2023.2167228	https://doi.org/10.1080/1350178x.2023.2167228	PROPN
ijtc-1043	377	2	kapsos	kapsos	PROPN
ijtc-1043	377	3	,	,	PUNCT
ijtc-1043	377	4	s.	s.	PROPN
ijtc-1043	377	5	(	(	PUNCT
ijtc-1043	377	6	2006	2006	NUM
ijtc-1043	377	7	)	)	PUNCT
ijtc-1043	377	8	.	.	PUNCT
ijtc-1043	378	1	the	the	DET
ijtc-1043	378	2	employment	employment	NOUN
ijtc-1043	378	3	intensity	intensity	NOUN
ijtc-1043	378	4	of	of	ADP
ijtc-1043	378	5	growth	growth	NOUN
ijtc-1043	378	6	:	:	PUNCT
ijtc-1043	378	7	trends	trend	NOUN
ijtc-1043	378	8	and	and	CCONJ
ijtc-1043	378	9	macroeconomic	macroeconomic	ADJ
ijtc-1043	378	10	determinants	determinant	NOUN
ijtc-1043	378	11	.	.	PUNCT
ijtc-1043	379	1	in	in	ADP
ijtc-1043	379	2	:	:	PUNCT
ijtc-1043	379	3	felipe	felipe	PROPN
ijtc-1043	379	4	,	,	PUNCT
ijtc-1043	379	5	j.	j.	PROPN
ijtc-1043	379	6	,	,	PUNCT
ijtc-1043	379	7	hasan	hasan	PROPN
ijtc-1043	379	8	,	,	PUNCT
ijtc-1043	379	9	r.	r.	PROPN
ijtc-1043	379	10	(	(	PUNCT
ijtc-1043	379	11	eds	ed	NOUN
ijtc-1043	379	12	)	)	PUNCT
ijtc-1043	379	13	labor	labor	NOUN
ijtc-1043	379	14	markets	market	NOUN
ijtc-1043	379	15	in	in	ADP
ijtc-1043	379	16	asia	asia	PROPN
ijtc-1043	379	17	.	.	PUNCT
ijtc-1043	380	1	palgrave	palgrave	PROPN
ijtc-1043	380	2	macmillan	macmillan	PROPN
ijtc-1043	380	3	,	,	PUNCT
ijtc-1043	380	4	london	london	PROPN
ijtc-1043	380	5	.	.	PUNCT
ijtc-1043	381	1	https://doi.org/10.1057/9780230627383_4	https://doi.org/10.1057/9780230627383_4	VERB
ijtc-1043	381	2	king	king	NOUN
ijtc-1043	381	3	,	,	PUNCT
ijtc-1043	381	4	p.	p.	PROPN
ijtc-1043	381	5	s.	s.	PROPN
ijtc-1043	381	6	(	(	PUNCT
ijtc-1043	381	7	2013	2013	NUM
ijtc-1043	381	8	)	)	PUNCT
ijtc-1043	381	9	.	.	PUNCT
ijtc-1043	382	1	moderators	moderator	NOUN
ijtc-1043	382	2	/	/	SYM
ijtc-1043	382	3	moderating	moderate	VERB
ijtc-1043	382	4	factors	factor	NOUN
ijtc-1043	382	5	.	.	PUNCT
ijtc-1043	383	1	in	in	ADP
ijtc-1043	383	2	:	:	PUNCT
ijtc-1043	383	3	gellman	gellman	NOUN
ijtc-1043	383	4	,	,	PUNCT
ijtc-1043	383	5	m.d	m.d	PROPN
ijtc-1043	383	6	.	.	PROPN
ijtc-1043	383	7	,	,	PUNCT
ijtc-1043	383	8	turner	turner	PROPN
ijtc-1043	383	9	,	,	PUNCT
ijtc-1043	383	10	j.r	j.r	PROPN
ijtc-1043	383	11	.	.	PROPN
ijtc-1043	383	12	(	(	PUNCT
ijtc-1043	383	13	eds	ed	NOUN
ijtc-1043	383	14	)	)	PUNCT
ijtc-1043	383	15	encyclopedia	encyclopedia	NOUN
ijtc-1043	383	16	of	of	ADP
ijtc-1043	383	17	behavioral	behavioral	ADJ
ijtc-1043	383	18	medicine	medicine	NOUN
ijtc-1043	383	19	.	.	PUNCT
ijtc-1043	384	1	springer	springer	NOUN
ijtc-1043	384	2	,	,	PUNCT
ijtc-1043	384	3	new	new	PROPN
ijtc-1043	384	4	york	york	PROPN
ijtc-1043	384	5	,	,	PUNCT
ijtc-1043	384	6	ny	ny	PROPN
ijtc-1043	384	7	.	.	PUNCT
ijtc-1043	385	1	https://doi.org/10.1007/978-1-4419-1005https://www.ilomata.org/index.php/ijtc	https://doi.org/10.1007/978-1-4419-1005https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	385	2	economic	economic	ADJ
ijtc-1043	385	3	growth	growth	NOUN
ijtc-1043	385	4	model	model	NOUN
ijtc-1043	385	5	with	with	ADP
ijtc-1043	385	6	regional	regional	ADJ
ijtc-1043	385	7	expenditure	expenditure	NOUN
ijtc-1043	385	8	as	as	ADP
ijtc-1043	385	9	a	a	DET
ijtc-1043	385	10	moderation	moderation	NOUN
ijtc-1043	385	11	variable	variable	NOUN
ijtc-1043	385	12	:	:	PUNCT
ijtc-1043	385	13	scale	scale	NOUN
ijtc-1043	385	14	in	in	ADP
ijtc-1043	385	15	berau	berau	PROPN
ijtc-1043	385	16	regency	regency	PROPN
ijtc-1043	385	17	roy	roy	PROPN
ijtc-1043	385	18	,	,	PUNCT
ijtc-1043	385	19	rochaida	rochaida	ADJ
ijtc-1043	385	20	,	,	PUNCT
ijtc-1043	385	21	and	and	CCONJ
ijtc-1043	385	22	suharto	suharto	ADJ
ijtc-1043	385	23	251	251	NUM
ijtc-1043	385	24	|	|	ADV
ijtc-1043	385	25	ilomata	ilomata	PROPN
ijtc-1043	385	26	international	international	ADJ
ijtc-1043	385	27	journal	journal	NOUN
ijtc-1043	385	28	of	of	ADP
ijtc-1043	385	29	tax	tax	PROPN
ijtc-1043	385	30	&	&	CCONJ
ijtc-1043	385	31	accounting	account	VERB
ijtc-1043	385	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	385	33	9_971	9_971	NUM
ijtc-1043	385	34	kurniana	kurniana	PROPN
ijtc-1043	385	35	,	,	PUNCT
ijtc-1043	385	36	w.	w.	PROPN
ijtc-1043	385	37	,	,	PUNCT
ijtc-1043	385	38	kurniani	kurniani	PROPN
ijtc-1043	385	39	,	,	PUNCT
ijtc-1043	385	40	w.	w.	NOUN
ijtc-1043	385	41	,	,	PUNCT
ijtc-1043	385	42	sepfiandy	sepfiandy	NOUN
ijtc-1043	385	43	,	,	PUNCT
ijtc-1043	385	44	i.	i.	NOUN
ijtc-1043	385	45	,	,	PUNCT
ijtc-1043	385	46	&	&	CCONJ
ijtc-1043	385	47	gyovani	gyovani	PROPN
ijtc-1043	385	48	,	,	PUNCT
ijtc-1043	385	49	e.	e.	PROPN
ijtc-1043	385	50	(	(	PUNCT
ijtc-1043	385	51	2017	2017	NUM
ijtc-1043	385	52	)	)	PUNCT
ijtc-1043	385	53	.	.	PUNCT
ijtc-1043	386	1	the	the	DET
ijtc-1043	386	2	impact	impact	NOUN
ijtc-1043	386	3	of	of	ADP
ijtc-1043	386	4	regional	regional	ADJ
ijtc-1043	386	5	autonomy	autonomy	NOUN
ijtc-1043	386	6	policy	policy	NOUN
ijtc-1043	386	7	for	for	ADP
ijtc-1043	386	8	economic	economic	ADJ
ijtc-1043	386	9	growth	growth	NOUN
ijtc-1043	386	10	in	in	ADP
ijtc-1043	386	11	east	east	PROPN
ijtc-1043	386	12	java	java	PROPN
ijtc-1043	386	13	.	.	PUNCT
ijtc-1043	387	1	jurnal	jurnal	PROPN
ijtc-1043	387	2	ekonomi	ekonomi	PROPN
ijtc-1043	387	3	dan	dan	PROPN
ijtc-1043	387	4	studi	studi	PROPN
ijtc-1043	387	5	pembangunan	pembangunan	PROPN
ijtc-1043	387	6	,	,	PUNCT
ijtc-1043	387	7	9(2	9(2	NUM
ijtc-1043	387	8	)	)	PUNCT
ijtc-1043	387	9	,	,	PUNCT
ijtc-1043	387	10	219	219	NUM
ijtc-1043	387	11	-	-	SYM
ijtc-1043	387	12	230	230	NUM
ijtc-1043	387	13	.	.	PUNCT
ijtc-1043	388	1	http://dx.doi.org/10.17977/um002v9i22017p224	http://dx.doi.org/10.17977/um002v9i22017p224	PROPN
ijtc-1043	388	2	landefeld	landefeld	PROPN
ijtc-1043	388	3	,	,	PUNCT
ijtc-1043	388	4	j.	j.	PROPN
ijtc-1043	388	5	s.	s.	PROPN
ijtc-1043	388	6	,	,	PUNCT
ijtc-1043	388	7	seskin	seskin	PROPN
ijtc-1043	388	8	,	,	PUNCT
ijtc-1043	388	9	e.	e.	PROPN
ijtc-1043	388	10	p.	p.	PROPN
ijtc-1043	388	11	,	,	PUNCT
ijtc-1043	388	12	&	&	CCONJ
ijtc-1043	388	13	fraumeni	fraumeni	PROPN
ijtc-1043	388	14	,	,	PUNCT
ijtc-1043	388	15	b.	b.	PROPN
ijtc-1043	388	16	m.	m.	PROPN
ijtc-1043	388	17	(	(	PUNCT
ijtc-1043	388	18	2008	2008	NUM
ijtc-1043	388	19	)	)	PUNCT
ijtc-1043	388	20	.	.	PUNCT
ijtc-1043	389	1	taking	take	VERB
ijtc-1043	389	2	the	the	DET
ijtc-1043	389	3	pulse	pulse	NOUN
ijtc-1043	389	4	of	of	ADP
ijtc-1043	389	5	the	the	DET
ijtc-1043	389	6	economy	economy	NOUN
ijtc-1043	389	7	:	:	PUNCT
ijtc-1043	389	8	measuring	measure	VERB
ijtc-1043	389	9	gdp	gdp	PROPN
ijtc-1043	389	10	.	.	PROPN
ijtc-1043	389	11	journal	journal	PROPN
ijtc-1043	389	12	of	of	ADP
ijtc-1043	389	13	economic	economic	ADJ
ijtc-1043	389	14	perspectives	perspective	NOUN
ijtc-1043	389	15	,	,	PUNCT
ijtc-1043	389	16	22(2	22(2	NUM
ijtc-1043	389	17	)	)	PUNCT
ijtc-1043	389	18	,	,	PUNCT
ijtc-1043	389	19	193	193	NUM
ijtc-1043	389	20	-	-	SYM
ijtc-1043	389	21	216	216	NUM
ijtc-1043	389	22	.	.	PUNCT
ijtc-1043	390	1	https://doi.org/10.1257/jep.22.2.193	https://doi.org/10.1257/jep.22.2.193	NOUN
ijtc-1043	390	2	leamer	leamer	NOUN
ijtc-1043	390	3	,	,	PUNCT
ijtc-1043	390	4	e.	e.	PROPN
ijtc-1043	390	5	e.	e.	PROPN
ijtc-1043	390	6	(	(	PUNCT
ijtc-1043	390	7	2009	2009	NUM
ijtc-1043	390	8	)	)	PUNCT
ijtc-1043	390	9	.	.	PUNCT
ijtc-1043	391	1	gross	gross	ADJ
ijtc-1043	391	2	domestic	domestic	ADJ
ijtc-1043	391	3	product	product	NOUN
ijtc-1043	391	4	.	.	PUNCT
ijtc-1043	392	1	in	in	ADP
ijtc-1043	392	2	:	:	PUNCT
ijtc-1043	392	3	macroeconomic	macroeconomic	ADJ
ijtc-1043	392	4	patterns	pattern	NOUN
ijtc-1043	392	5	and	and	CCONJ
ijtc-1043	392	6	stories	story	NOUN
ijtc-1043	392	7	.	.	PUNCT
ijtc-1043	393	1	springer	springer	NOUN
ijtc-1043	393	2	,	,	PUNCT
ijtc-1043	393	3	berlin	berlin	PROPN
ijtc-1043	393	4	,	,	PUNCT
ijtc-1043	393	5	heidelberg	heidelberg	PROPN
ijtc-1043	393	6	.	.	PUNCT
ijtc-1043	394	1	https://doi.org/10.1007/978-3-540-46389-4_2	https://doi.org/10.1007/978-3-540-46389-4_2	PROPN
ijtc-1043	394	2	lubis	lubis	PROPN
ijtc-1043	394	3	,	,	PUNCT
ijtc-1043	394	4	j.	j.	PROPN
ijtc-1043	394	5	m.	m.	PROPN
ijtc-1043	394	6	(	(	PUNCT
ijtc-1043	394	7	2023	2023	NUM
ijtc-1043	394	8	)	)	PUNCT
ijtc-1043	394	9	.	.	PUNCT
ijtc-1043	395	1	indonesian	indonesian	ADJ
ijtc-1043	395	2	economic	economic	ADJ
ijtc-1043	395	3	growth	growth	NOUN
ijtc-1043	395	4	through	through	ADP
ijtc-1043	395	5	tax	tax	NOUN
ijtc-1043	395	6	and	and	CCONJ
ijtc-1043	395	7	non	non	ADJ
ijtc-1043	395	8	-	-	ADJ
ijtc-1043	395	9	tax	tax	ADJ
ijtc-1043	395	10	revenue	revenue	NOUN
ijtc-1043	395	11	mediated	mediate	VERB
ijtc-1043	395	12	by	by	ADP
ijtc-1043	395	13	good	good	ADJ
ijtc-1043	395	14	corporate	corporate	ADJ
ijtc-1043	395	15	governance	governance	NOUN
ijtc-1043	395	16	.	.	PUNCT
ijtc-1043	396	1	international	international	ADJ
ijtc-1043	396	2	journal	journal	PROPN
ijtc-1043	396	3	of	of	ADP
ijtc-1043	396	4	commerce	commerce	PROPN
ijtc-1043	396	5	and	and	CCONJ
ijtc-1043	396	6	management	management	NOUN
ijtc-1043	396	7	research	research	NOUN
ijtc-1043	396	8	,	,	PUNCT
ijtc-1043	396	9	9(4	9(4	NUM
ijtc-1043	396	10	)	)	PUNCT
ijtc-1043	396	11	,	,	PUNCT
ijtc-1043	396	12	7479	7479	NUM
ijtc-1043	396	13	.	.	PUNCT
ijtc-1043	397	1	maganya	maganya	NOUN
ijtc-1043	397	2	,	,	PUNCT
ijtc-1043	397	3	m.	m.	NOUN
ijtc-1043	397	4	h.	h.	PROPN
ijtc-1043	397	5	(	(	PUNCT
ijtc-1043	397	6	2020	2020	NUM
ijtc-1043	397	7	)	)	PUNCT
ijtc-1043	397	8	.	.	PUNCT
ijtc-1043	398	1	tax	tax	NOUN
ijtc-1043	398	2	revenue	revenue	NOUN
ijtc-1043	398	3	and	and	CCONJ
ijtc-1043	398	4	economic	economic	ADJ
ijtc-1043	398	5	growth	growth	NOUN
ijtc-1043	398	6	in	in	ADP
ijtc-1043	398	7	developing	develop	VERB
ijtc-1043	398	8	country	country	NOUN
ijtc-1043	398	9	:	:	PUNCT
ijtc-1043	398	10	an	an	DET
ijtc-1043	398	11	autoregressive	autoregressive	ADJ
ijtc-1043	398	12	distribution	distribution	NOUN
ijtc-1043	398	13	lags	lag	VERB
ijtc-1043	398	14	approach	approach	NOUN
ijtc-1043	398	15	.	.	PUNCT
ijtc-1043	399	1	central	central	ADJ
ijtc-1043	399	2	european	european	ADJ
ijtc-1043	399	3	economic	economic	ADJ
ijtc-1043	399	4	journal	journal	NOUN
ijtc-1043	399	5	,	,	PUNCT
ijtc-1043	399	6	7(54	7(54	NOUN
ijtc-1043	399	7	)	)	PUNCT
ijtc-1043	399	8	,	,	PUNCT
ijtc-1043	399	9	205	205	NUM
ijtc-1043	399	10	-	-	SYM
ijtc-1043	399	11	217	217	NUM
ijtc-1043	399	12	.	.	PUNCT
ijtc-1043	400	1	https://doi.org/10.2478/ceej-2020-0018	https://doi.org/10.2478/ceej-2020-0018	PROPN
ijtc-1043	400	2	magill	magill	NOUN
ijtc-1043	400	3	m.	m.	NOUN
ijtc-1043	400	4	(	(	PUNCT
ijtc-1043	400	5	2011	2011	NUM
ijtc-1043	400	6	)	)	PUNCT
ijtc-1043	400	7	.	.	PUNCT
ijtc-1043	401	1	moderators	moderator	NOUN
ijtc-1043	401	2	and	and	CCONJ
ijtc-1043	401	3	mediators	mediator	NOUN
ijtc-1043	401	4	in	in	ADP
ijtc-1043	401	5	social	social	ADJ
ijtc-1043	401	6	work	work	NOUN
ijtc-1043	401	7	research	research	NOUN
ijtc-1043	401	8	:	:	PUNCT
ijtc-1043	401	9	toward	toward	ADP
ijtc-1043	401	10	a	a	DET
ijtc-1043	401	11	more	more	ADV
ijtc-1043	401	12	ecologically	ecologically	ADV
ijtc-1043	401	13	valid	valid	ADJ
ijtc-1043	401	14	evidence	evidence	NOUN
ijtc-1043	401	15	base	base	NOUN
ijtc-1043	401	16	for	for	ADP
ijtc-1043	401	17	practice	practice	NOUN
ijtc-1043	401	18	.	.	PUNCT
ijtc-1043	402	1	journal	journal	NOUN
ijtc-1043	402	2	of	of	ADP
ijtc-1043	402	3	social	social	ADJ
ijtc-1043	402	4	work	work	NOUN
ijtc-1043	402	5	,	,	PUNCT
ijtc-1043	402	6	11(4	11(4	NUM
ijtc-1043	402	7	)	)	PUNCT
ijtc-1043	402	8	,	,	PUNCT
ijtc-1043	402	9	387–401	387–401	NUM
ijtc-1043	402	10	.	.	PUNCT
ijtc-1043	403	1	https://doi.org/10.1177/1468017310379930	https://doi.org/10.1177/1468017310379930	PROPN
ijtc-1043	403	2	mahmood	mahmood	PROPN
ijtc-1043	403	3	,	,	PUNCT
ijtc-1043	403	4	t.	t.	PROPN
ijtc-1043	403	5	,	,	PUNCT
ijtc-1043	403	6	&	&	CCONJ
ijtc-1043	403	7	ahmad	ahmad	PROPN
ijtc-1043	403	8	,	,	PUNCT
ijtc-1043	403	9	e.	e.	PROPN
ijtc-1043	403	10	(	(	PUNCT
ijtc-1043	403	11	2018	2018	NUM
ijtc-1043	403	12	)	)	PUNCT
ijtc-1043	403	13	.	.	PUNCT
ijtc-1043	404	1	the	the	DET
ijtc-1043	404	2	relationship	relationship	NOUN
ijtc-1043	404	3	of	of	ADP
ijtc-1043	404	4	energy	energy	NOUN
ijtc-1043	404	5	intensity	intensity	NOUN
ijtc-1043	404	6	with	with	ADP
ijtc-1043	404	7	economic	economic	ADJ
ijtc-1043	404	8	growth	growth	NOUN
ijtc-1043	404	9	:	:	PUNCT
ijtc-1043	404	10	evidence	evidence	NOUN
ijtc-1043	404	11	for	for	ADP
ijtc-1043	404	12	european	european	ADJ
ijtc-1043	404	13	economies	economy	NOUN
ijtc-1043	404	14	.	.	PUNCT
ijtc-1043	405	1	energy	energy	NOUN
ijtc-1043	405	2	strategy	strategy	NOUN
ijtc-1043	405	3	reviews	review	NOUN
ijtc-1043	405	4	,	,	PUNCT
ijtc-1043	405	5	20	20	NUM
ijtc-1043	405	6	,	,	PUNCT
ijtc-1043	405	7	90	90	NUM
ijtc-1043	405	8	-	-	SYM
ijtc-1043	405	9	98	98	NUM
ijtc-1043	405	10	.	.	PUNCT
ijtc-1043	406	1	https://doi.org/10.1016/j.esr.2018.02.002	https://doi.org/10.1016/j.esr.2018.02.002	PROPN
ijtc-1043	406	2	matete	matete	PROPN
ijtc-1043	406	3	r.	r.	PROPN
ijtc-1043	406	4	e.	e.	PROPN
ijtc-1043	406	5	(	(	PUNCT
ijtc-1043	406	6	2022	2022	NUM
ijtc-1043	406	7	)	)	PUNCT
ijtc-1043	406	8	.	.	PUNCT
ijtc-1043	407	1	forms	form	NOUN
ijtc-1043	407	2	of	of	ADP
ijtc-1043	407	3	decentralization	decentralization	NOUN
ijtc-1043	407	4	and	and	CCONJ
ijtc-1043	407	5	their	their	PRON
ijtc-1043	407	6	implications	implication	NOUN
ijtc-1043	407	7	for	for	ADP
ijtc-1043	407	8	educational	educational	ADJ
ijtc-1043	407	9	accountability	accountability	NOUN
ijtc-1043	407	10	in	in	ADP
ijtc-1043	407	11	tanzania	tanzania	PROPN
ijtc-1043	407	12	.	.	PUNCT
ijtc-1043	408	1	heliyon	heliyon	PROPN
ijtc-1043	408	2	,	,	PUNCT
ijtc-1043	408	3	8(5	8(5	NUM
ijtc-1043	408	4	)	)	PUNCT
ijtc-1043	408	5	,	,	PUNCT
ijtc-1043	408	6	e09436	e09436	PROPN
ijtc-1043	408	7	.	.	PUNCT
ijtc-1043	409	1	https://doi.org/10.1016/j.heliyon.2022.e09436	https://doi.org/10.1016/j.heliyon.2022.e09436	X
ijtc-1043	409	2	nguyen	nguyen	NOUN
ijtc-1043	409	3	,	,	PUNCT
ijtc-1043	409	4	h.	h.	PROPN
ijtc-1043	409	5	t.	t.	PROPN
ijtc-1043	409	6	,	,	PUNCT
ijtc-1043	409	7	&	&	CCONJ
ijtc-1043	409	8	darsono	darsono	PROPN
ijtc-1043	409	9	,	,	PUNCT
ijtc-1043	409	10	s.	s.	PROPN
ijtc-1043	409	11	n.	n.	PROPN
ijtc-1043	409	12	a.	a.	PROPN
ijtc-1043	409	13	c.	c.	PROPN
ijtc-1043	409	14	(	(	PUNCT
ijtc-1043	409	15	2022	2022	NUM
ijtc-1043	409	16	)	)	PUNCT
ijtc-1043	409	17	.	.	PUNCT
ijtc-1043	410	1	the	the	DET
ijtc-1043	410	2	impacts	impact	NOUN
ijtc-1043	410	3	of	of	ADP
ijtc-1043	410	4	tax	tax	NOUN
ijtc-1043	410	5	revenue	revenue	NOUN
ijtc-1043	410	6	and	and	CCONJ
ijtc-1043	410	7	investment	investment	NOUN
ijtc-1043	410	8	on	on	ADP
ijtc-1043	410	9	the	the	DET
ijtc-1043	410	10	economic	economic	ADJ
ijtc-1043	410	11	growth	growth	NOUN
ijtc-1043	410	12	in	in	ADP
ijtc-1043	410	13	southeast	southeast	ADJ
ijtc-1043	410	14	asian	asian	ADJ
ijtc-1043	410	15	countries	country	NOUN
ijtc-1043	410	16	.	.	PUNCT
ijtc-1043	411	1	journal	journal	NOUN
ijtc-1043	411	2	of	of	ADP
ijtc-1043	411	3	accounting	accounting	NOUN
ijtc-1043	411	4	and	and	CCONJ
ijtc-1043	411	5	investment	investment	NOUN
ijtc-1043	411	6	,	,	PUNCT
ijtc-1043	411	7	23(1	23(1	NOUN
ijtc-1043	411	8	)	)	PUNCT
ijtc-1043	411	9	,	,	PUNCT
ijtc-1043	411	10	128146	128146	NUM
ijtc-1043	411	11	.	.	PUNCT
ijtc-1043	412	1	https://doi.org/10.18196/jai.v23i1.13270	https://doi.org/10.18196/jai.v23i1.13270	PROPN
ijtc-1043	412	2	nguyen	nguyen	NOUN
ijtc-1043	412	3	,	,	PUNCT
ijtc-1043	413	1	p.	p.	NOUN
ijtc-1043	413	2	v.	v.	PROPN
ijtc-1043	413	3	,	,	PUNCT
ijtc-1043	413	4	vo	vo	PROPN
ijtc-1043	413	5	,	,	PUNCT
ijtc-1043	413	6	d.	d.	PROPN
ijtc-1043	413	7	h.	h.	PROPN
ijtc-1043	413	8	,	,	PUNCT
ijtc-1043	413	9	tran	tran	PROPN
ijtc-1043	413	10	,	,	PUNCT
ijtc-1043	413	11	t.	t.	PROPN
ijtc-1043	413	12	p	p	PROPN
ijtc-1043	413	13	-	-	PUNCT
ijtc-1043	413	14	k.	k.	PROPN
ijtc-1043	413	15	,	,	PUNCT
ijtc-1043	413	16	&	&	CCONJ
ijtc-1043	413	17	tran	tran	PROPN
ijtc-1043	413	18	,	,	PUNCT
ijtc-1043	413	19	n.	n.	PROPN
ijtc-1043	413	20	p.	p.	PROPN
ijtc-1043	413	21	(	(	PUNCT
ijtc-1043	413	22	2022	2022	NUM
ijtc-1043	413	23	)	)	PUNCT
ijtc-1043	413	24	.	.	PUNCT
ijtc-1043	414	1	public	public	ADJ
ijtc-1043	414	2	spending	spending	NOUN
ijtc-1043	414	3	and	and	CCONJ
ijtc-1043	414	4	informal	informal	ADJ
ijtc-1043	414	5	economy	economy	NOUN
ijtc-1043	414	6	in	in	ADP
ijtc-1043	414	7	the	the	DET
ijtc-1043	414	8	asian	asian	ADJ
ijtc-1043	414	9	countries	country	NOUN
ijtc-1043	414	10	.	.	PUNCT
ijtc-1043	415	1	cogent	cogent	NOUN
ijtc-1043	415	2	economics	economics	PROPN
ijtc-1043	415	3	&	&	CCONJ
ijtc-1043	415	4	finance	finance	PROPN
ijtc-1043	415	5	,	,	PUNCT
ijtc-1043	415	6	10(1	10(1	NUM
ijtc-1043	415	7	)	)	PUNCT
ijtc-1043	415	8	,	,	PUNCT
ijtc-1043	415	9	2101220	2101220	NUM
ijtc-1043	415	10	.	.	PUNCT
ijtc-1043	416	1	https://doi.org/10.1080/23322039.2022.2101220	https://doi.org/10.1080/23322039.2022.2101220	PROPN
ijtc-1043	416	2	nikolov	nikolov	PROPN
ijtc-1043	416	3	,	,	PUNCT
ijtc-1043	416	4	p.	p.	NOUN
ijtc-1043	416	5	,	,	PUNCT
ijtc-1043	416	6	&	&	CCONJ
ijtc-1043	416	7	pasimeni	pasimeni	PROPN
ijtc-1043	416	8	,	,	PUNCT
ijtc-1043	416	9	p.	p.	NOUN
ijtc-1043	416	10	(	(	PUNCT
ijtc-1043	416	11	2023	2023	NUM
ijtc-1043	416	12	)	)	PUNCT
ijtc-1043	416	13	.	.	PUNCT
ijtc-1043	417	1	fiscal	fiscal	ADJ
ijtc-1043	417	2	stabilization	stabilization	NOUN
ijtc-1043	417	3	in	in	ADP
ijtc-1043	417	4	the	the	DET
ijtc-1043	417	5	united	united	PROPN
ijtc-1043	417	6	states	states	PROPN
ijtc-1043	417	7	:	:	PUNCT
ijtc-1043	417	8	lessons	lesson	NOUN
ijtc-1043	417	9	for	for	ADP
ijtc-1043	417	10	monetary	monetary	ADJ
ijtc-1043	417	11	unions	union	NOUN
ijtc-1043	417	12	.	.	PUNCT
ijtc-1043	418	1	open	open	ADJ
ijtc-1043	418	2	economies	economy	NOUN
ijtc-1043	418	3	review	review	VERB
ijtc-1043	418	4	,	,	PUNCT
ijtc-1043	418	5	34(1	34(1	NUM
ijtc-1043	418	6	)	)	PUNCT
ijtc-1043	418	7	,	,	PUNCT
ijtc-1043	418	8	113–153	113–153	NUM
ijtc-1043	418	9	.	.	PUNCT
ijtc-1043	419	1	https://doi.org/10.1007/s11079-022-09664-8	https://doi.org/10.1007/s11079-022-09664-8	NUM
ijtc-1043	419	2	nkalu	nkalu	PROPN
ijtc-1043	419	3	,	,	PUNCT
ijtc-1043	419	4	c.	c.	PROPN
ijtc-1043	419	5	n.	n.	PROPN
ijtc-1043	419	6	,	,	PUNCT
ijtc-1043	419	7	&	&	CCONJ
ijtc-1043	419	8	agu	agu	PROPN
ijtc-1043	419	9	,	,	PUNCT
ijtc-1043	419	10	c.	c.	PROPN
ijtc-1043	419	11	c.	c.	PROPN
ijtc-1043	419	12	(	(	PUNCT
ijtc-1043	419	13	2023	2023	NUM
ijtc-1043	419	14	)	)	PUNCT
ijtc-1043	419	15	.	.	PUNCT
ijtc-1043	420	1	fiscal	fiscal	ADJ
ijtc-1043	420	2	policy	policy	NOUN
ijtc-1043	420	3	and	and	CCONJ
ijtc-1043	420	4	economic	economic	ADJ
ijtc-1043	420	5	stabilization	stabilization	NOUN
ijtc-1043	420	6	dynamics	dynamic	NOUN
ijtc-1043	420	7	in	in	ADP
ijtc-1043	420	8	subsaharan	subsaharan	PROPN
ijtc-1043	420	9	africa	africa	PROPN
ijtc-1043	420	10	:	:	PUNCT
ijtc-1043	420	11	a	a	DET
ijtc-1043	420	12	new	new	ADJ
ijtc-1043	420	13	evidence	evidence	NOUN
ijtc-1043	420	14	from	from	ADP
ijtc-1043	420	15	panel	panel	NOUN
ijtc-1043	420	16	vec	vec	PROPN
ijtc-1043	420	17	model	model	PROPN
ijtc-1043	420	18	and	and	CCONJ
ijtc-1043	420	19	hodrick	hodrick	ADJ
ijtc-1043	420	20	-	-	PUNCT
ijtc-1043	420	21	prescott	prescott	NOUN
ijtc-1043	420	22	filter	filter	NOUN
ijtc-1043	420	23	cyclical	cyclical	ADJ
ijtc-1043	420	24	decomposition	decomposition	NOUN
ijtc-1043	420	25	.	.	PUNCT
ijtc-1043	421	1	sage	sage	NOUN
ijtc-1043	421	2	open	open	ADJ
ijtc-1043	421	3	,	,	PUNCT
ijtc-1043	421	4	13(2	13(2	PROPN
ijtc-1043	421	5	)	)	PUNCT
ijtc-1043	421	6	,	,	PUNCT
ijtc-1043	421	7	1–14	1–14	PROPN
ijtc-1043	421	8	.	.	PROPN
ijtc-1043	421	9	https://doi.org/10.1177/21582440231178261	https://doi.org/10.1177/21582440231178261	PROPN
ijtc-1043	421	10	nuraini	nuraini	PROPN
ijtc-1043	421	11	,	,	PUNCT
ijtc-1043	421	12	i.	i.	NOUN
ijtc-1043	421	13	,	,	PUNCT
ijtc-1043	421	14	&	&	CCONJ
ijtc-1043	421	15	hariyani	hariyani	PROPN
ijtc-1043	421	16	,	,	PUNCT
ijtc-1043	421	17	h.	h.	PROPN
ijtc-1043	421	18	f.	f.	PROPN
ijtc-1043	421	19	(	(	PUNCT
ijtc-1043	421	20	2019	2019	NUM
ijtc-1043	421	21	)	)	PUNCT
ijtc-1043	421	22	.	.	PUNCT
ijtc-1043	422	1	quality	quality	NOUN
ijtc-1043	422	2	economic	economic	ADJ
ijtc-1043	422	3	growth	growth	NOUN
ijtc-1043	422	4	as	as	ADP
ijtc-1043	422	5	an	an	DET
ijtc-1043	422	6	indicator	indicator	NOUN
ijtc-1043	422	7	of	of	ADP
ijtc-1043	422	8	economic	economic	ADJ
ijtc-1043	422	9	development	development	NOUN
ijtc-1043	422	10	.	.	PUNCT
ijtc-1043	423	1	jurnal	jurnal	ADJ
ijtc-1043	423	2	ekonomi	ekonomi	PROPN
ijtc-1043	423	3	pembangunan	pembangunan	PROPN
ijtc-1043	423	4	:	:	PUNCT
ijtc-1043	423	5	kajian	kajian	PROPN
ijtc-1043	423	6	masalah	masalah	PROPN
ijtc-1043	423	7	ekonomi	ekonomi	PROPN
ijtc-1043	423	8	dan	dan	PROPN
ijtc-1043	423	9	pembangunan	pembangunan	PROPN
ijtc-1043	423	10	,	,	PUNCT
ijtc-1043	423	11	20(1	20(1	NUM
ijtc-1043	423	12	)	)	PUNCT
ijtc-1043	423	13	,	,	PUNCT
ijtc-1043	423	14	8086	8086	NUM
ijtc-1043	423	15	.	.	PUNCT
ijtc-1043	424	1	https://doi.org/10.23917/jep.v20i1.7104	https://doi.org/10.23917/jep.v20i1.7104	PROPN
ijtc-1043	424	2	ozmen	ozmen	VERB
ijtc-1043	424	3	,	,	PUNCT
ijtc-1043	424	4	a.	a.	NOUN
ijtc-1043	424	5	(	(	PUNCT
ijtc-1043	424	6	2014	2014	NUM
ijtc-1043	424	7	)	)	PUNCT
ijtc-1043	424	8	.	.	PUNCT
ijtc-1043	425	1	notes	note	NOUN
ijtc-1043	425	2	to	to	ADP
ijtc-1043	425	3	the	the	DET
ijtc-1043	425	4	concept	concept	NOUN
ijtc-1043	425	5	of	of	ADP
ijtc-1043	425	6	decentralization	decentralization	NOUN
ijtc-1043	425	7	.	.	PUNCT
ijtc-1043	426	1	european	european	ADJ
ijtc-1043	426	2	scientific	scientific	ADJ
ijtc-1043	426	3	journal	journal	NOUN
ijtc-1043	426	4	,	,	PUNCT
ijtc-1043	426	5	10(10	10(10	NUM
ijtc-1043	426	6	)	)	PUNCT
ijtc-1043	426	7	,	,	PUNCT
ijtc-1043	426	8	415424	415424	NUM
ijtc-1043	426	9	.	.	PUNCT
ijtc-1043	427	1	pinem	pinem	PROPN
ijtc-1043	427	2	,	,	PUNCT
ijtc-1043	427	3	a.	a.	NOUN
ijtc-1043	427	4	a.	a.	PROPN
ijtc-1043	427	5	,	,	PUNCT
ijtc-1043	427	6	saleh	saleh	NOUN
ijtc-1043	427	7	,	,	PUNCT
ijtc-1043	427	8	m.	m.	NOUN
ijtc-1043	427	9	,	,	PUNCT
ijtc-1043	427	10	&	&	CCONJ
ijtc-1043	427	11	effendy	effendy	ADJ
ijtc-1043	427	12	,	,	PUNCT
ijtc-1043	427	13	a.	a.	PROPN
ijtc-1043	427	14	s.	s.	PROPN
ijtc-1043	427	15	(	(	PUNCT
ijtc-1043	427	16	2021	2021	NUM
ijtc-1043	427	17	)	)	PUNCT
ijtc-1043	427	18	.	.	PUNCT
ijtc-1043	428	1	the	the	DET
ijtc-1043	428	2	effect	effect	NOUN
ijtc-1043	428	3	of	of	ADP
ijtc-1043	428	4	profit	profit	NOUN
ijtc-1043	428	5	sharing	sharing	NOUN
ijtc-1043	428	6	fund	fund	NOUN
ijtc-1043	428	7	,	,	PUNCT
ijtc-1043	428	8	export	export	NOUN
ijtc-1043	428	9	value	value	NOUN
ijtc-1043	428	10	,	,	PUNCT
ijtc-1043	428	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	428	12	economic	economic	ADJ
ijtc-1043	428	13	growth	growth	NOUN
ijtc-1043	428	14	model	model	NOUN
ijtc-1043	428	15	with	with	ADP
ijtc-1043	428	16	regional	regional	ADJ
ijtc-1043	428	17	expenditure	expenditure	NOUN
ijtc-1043	428	18	as	as	ADP
ijtc-1043	428	19	a	a	DET
ijtc-1043	428	20	moderation	moderation	NOUN
ijtc-1043	428	21	variable	variable	NOUN
ijtc-1043	428	22	:	:	PUNCT
ijtc-1043	428	23	scale	scale	NOUN
ijtc-1043	428	24	in	in	ADP
ijtc-1043	428	25	berau	berau	PROPN
ijtc-1043	428	26	regency	regency	PROPN
ijtc-1043	428	27	roy	roy	PROPN
ijtc-1043	428	28	,	,	PUNCT
ijtc-1043	428	29	rochaida	rochaida	ADJ
ijtc-1043	428	30	,	,	PUNCT
ijtc-1043	428	31	and	and	CCONJ
ijtc-1043	428	32	suharto	suharto	ADJ
ijtc-1043	428	33	252	252	NUM
ijtc-1043	428	34	|	|	ADV
ijtc-1043	428	35	ilomata	ilomata	NOUN
ijtc-1043	428	36	international	international	ADJ
ijtc-1043	428	37	journal	journal	NOUN
ijtc-1043	428	38	of	of	ADP
ijtc-1043	428	39	tax	tax	PROPN
ijtc-1043	428	40	&	&	CCONJ
ijtc-1043	428	41	accounting	accounting	PROPN
ijtc-1043	428	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	428	43	capital	capital	NOUN
ijtc-1043	428	44	expenditure	expenditure	NOUN
ijtc-1043	428	45	investment	investment	NOUN
ijtc-1043	428	46	in	in	ADP
ijtc-1043	428	47	economic	economic	ADJ
ijtc-1043	428	48	growth	growth	NOUN
ijtc-1043	428	49	and	and	CCONJ
ijtc-1043	428	50	unemployment	unemployment	NOUN
ijtc-1043	428	51	in	in	ADP
ijtc-1043	428	52	east	east	PROPN
ijtc-1043	428	53	kalimantan	kalimantan	PROPN
ijtc-1043	428	54	.	.	PUNCT
ijtc-1043	429	1	international	international	ADJ
ijtc-1043	429	2	journal	journal	NOUN
ijtc-1043	429	3	of	of	ADP
ijtc-1043	429	4	entrepreneurship	entrepreneurship	NOUN
ijtc-1043	429	5	and	and	CCONJ
ijtc-1043	429	6	business	business	NOUN
ijtc-1043	429	7	development	development	NOUN
ijtc-1043	429	8	,	,	PUNCT
ijtc-1043	429	9	4(5	4(5	PROPN
ijtc-1043	429	10	)	)	PUNCT
ijtc-1043	429	11	,	,	PUNCT
ijtc-1043	429	12	689	689	NUM
ijtc-1043	429	13	-	-	SYM
ijtc-1043	429	14	699	699	NUM
ijtc-1043	429	15	.	.	PUNCT
ijtc-1043	430	1	https://doi.org/10.29138/ijebd.v4i5.1472	https://doi.org/10.29138/ijebd.v4i5.1472	PROPN
ijtc-1043	430	2	rahman	rahman	PROPN
ijtc-1043	430	3	,	,	PUNCT
ijtc-1043	430	4	m.	m.	NOUN
ijtc-1043	430	5	m.	m.	NOUN
ijtc-1043	430	6	,	,	PUNCT
ijtc-1043	430	7	&	&	CCONJ
ijtc-1043	430	8	alam	alam	PROPN
ijtc-1043	430	9	,	,	PUNCT
ijtc-1043	430	10	k.	k.	PROPN
ijtc-1043	430	11	(	(	PUNCT
ijtc-1043	430	12	2021	2021	NUM
ijtc-1043	430	13	)	)	PUNCT
ijtc-1043	430	14	.	.	PUNCT
ijtc-1043	431	1	exploring	explore	VERB
ijtc-1043	431	2	the	the	DET
ijtc-1043	431	3	driving	drive	VERB
ijtc-1043	431	4	factors	factor	NOUN
ijtc-1043	431	5	of	of	ADP
ijtc-1043	431	6	economic	economic	ADJ
ijtc-1043	431	7	growth	growth	NOUN
ijtc-1043	431	8	in	in	ADP
ijtc-1043	431	9	the	the	DET
ijtc-1043	431	10	world	world	NOUN
ijtc-1043	431	11	's	's	PART
ijtc-1043	431	12	largest	large	ADJ
ijtc-1043	431	13	economies	economy	NOUN
ijtc-1043	431	14	.	.	PUNCT
ijtc-1043	432	1	heliyon	heliyon	NOUN
ijtc-1043	432	2	,	,	PUNCT
ijtc-1043	432	3	7(5	7(5	NUM
ijtc-1043	432	4	)	)	PUNCT
ijtc-1043	432	5	,	,	PUNCT
ijtc-1043	432	6	e07109	e07109	PROPN
ijtc-1043	432	7	.	.	PUNCT
ijtc-1043	432	8	https://doi.org/10.1016/j.heliyon.2021.e07109	https://doi.org/10.1016/j.heliyon.2021.e07109	PROPN
ijtc-1043	432	9	ratnasari	ratnasari	PROPN
ijtc-1043	432	10	,	,	PUNCT
ijtc-1043	432	11	s.	s.	PROPN
ijtc-1043	432	12	l.	l.	PROPN
ijtc-1043	432	13	,	,	PUNCT
ijtc-1043	432	14	mahadi	mahadi	NOUN
ijtc-1043	432	15	,	,	PUNCT
ijtc-1043	432	16	n.	n.	NOUN
ijtc-1043	432	17	,	,	PUNCT
ijtc-1043	432	18	nordin	nordin	PROPN
ijtc-1043	432	19	,	,	PUNCT
ijtc-1043	432	20	n.	n.	PROPN
ijtc-1043	432	21	a.	a.	PROPN
ijtc-1043	432	22	,	,	PUNCT
ijtc-1043	432	23	&	&	CCONJ
ijtc-1043	432	24	darma	darma	PROPN
ijtc-1043	432	25	,	,	PUNCT
ijtc-1043	432	26	d.	d.	PROPN
ijtc-1043	432	27	c.	c.	PROPN
ijtc-1043	432	28	(	(	PUNCT
ijtc-1043	432	29	2022	2022	NUM
ijtc-1043	432	30	)	)	PUNCT
ijtc-1043	432	31	.	.	PUNCT
ijtc-1043	433	1	ethical	ethical	ADJ
ijtc-1043	433	2	work	work	NOUN
ijtc-1043	433	3	climate	climate	NOUN
ijtc-1043	433	4	,	,	PUNCT
ijtc-1043	433	5	social	social	ADJ
ijtc-1043	433	6	trust	trust	NOUN
ijtc-1043	433	7	,	,	PUNCT
ijtc-1043	433	8	and	and	CCONJ
ijtc-1043	433	9	decision	decision	NOUN
ijtc-1043	433	10	-	-	PUNCT
ijtc-1043	433	11	making	making	NOUN
ijtc-1043	433	12	in	in	ADP
ijtc-1043	433	13	malaysian	malaysian	ADJ
ijtc-1043	433	14	public	public	ADJ
ijtc-1043	433	15	administration	administration	NOUN
ijtc-1043	433	16	:	:	PUNCT
ijtc-1043	433	17	the	the	DET
ijtc-1043	433	18	case	case	NOUN
ijtc-1043	433	19	of	of	ADP
ijtc-1043	433	20	mecd	mecd	NOUN
ijtc-1043	433	21	malaysia	malaysia	PROPN
ijtc-1043	433	22	.	.	PUNCT
ijtc-1043	434	1	croatian	croatian	PROPN
ijtc-1043	434	2	and	and	CCONJ
ijtc-1043	434	3	comparative	comparative	ADJ
ijtc-1043	434	4	public	public	ADJ
ijtc-1043	434	5	administration	administration	NOUN
ijtc-1043	434	6	,	,	PUNCT
ijtc-1043	434	7	22(2	22(2	NUM
ijtc-1043	434	8	)	)	PUNCT
ijtc-1043	434	9	,	,	PUNCT
ijtc-1043	434	10	289	289	NUM
ijtc-1043	434	11	-	-	SYM
ijtc-1043	434	12	312	312	NUM
ijtc-1043	434	13	.	.	PUNCT
ijtc-1043	435	1	https://doi.org/10.31297/hkju.22.2.3	https://doi.org/10.31297/hkju.22.2.3	VERB
ijtc-1043	435	2	roy	roy	PROPN
ijtc-1043	435	3	,	,	PUNCT
ijtc-1043	435	4	j.	j.	PROPN
ijtc-1043	435	5	,	,	PUNCT
ijtc-1043	435	6	suharto	suharto	PROPN
ijtc-1043	435	7	,	,	PUNCT
ijtc-1043	435	8	r.	r.	PROPN
ijtc-1043	435	9	b.	b.	PROPN
ijtc-1043	435	10	,	,	PUNCT
ijtc-1043	435	11	&	&	CCONJ
ijtc-1043	435	12	awaluddin	awaluddin	ADV
ijtc-1043	435	13	,	,	PUNCT
ijtc-1043	435	14	m.	m.	NOUN
ijtc-1043	435	15	(	(	PUNCT
ijtc-1043	435	16	2020	2020	NUM
ijtc-1043	435	17	)	)	PUNCT
ijtc-1043	435	18	.	.	PUNCT
ijtc-1043	436	1	predictions	prediction	NOUN
ijtc-1043	436	2	on	on	ADP
ijtc-1043	436	3	economic	economic	ADJ
ijtc-1043	436	4	growth	growth	NOUN
ijtc-1043	436	5	and	and	CCONJ
ijtc-1043	436	6	regional	regional	ADJ
ijtc-1043	436	7	spending	spending	NOUN
ijtc-1043	436	8	in	in	ADP
ijtc-1043	436	9	east	east	PROPN
ijtc-1043	436	10	kalimantan	kalimantan	PROPN
ijtc-1043	436	11	province	province	PROPN
ijtc-1043	436	12	:	:	PUNCT
ijtc-1043	436	13	mra	mra	NOUN
ijtc-1043	436	14	approach	approach	NOUN
ijtc-1043	436	15	.	.	PUNCT
ijtc-1043	437	1	technology	technology	NOUN
ijtc-1043	437	2	reports	report	NOUN
ijtc-1043	437	3	of	of	ADP
ijtc-1043	437	4	kansai	kansai	PROPN
ijtc-1043	437	5	university	university	NOUN
ijtc-1043	437	6	,	,	PUNCT
ijtc-1043	437	7	62(10	62(10	NOUN
ijtc-1043	437	8	)	)	PUNCT
ijtc-1043	437	9	,	,	PUNCT
ijtc-1043	437	10	5787	5787	NUM
ijtc-1043	437	11	-	-	SYM
ijtc-1043	437	12	5794	5794	NUM
ijtc-1043	437	13	.	.	PUNCT
ijtc-1043	438	1	roy	roy	PROPN
ijtc-1043	438	2	,	,	PUNCT
ijtc-1043	438	3	j.	j.	PROPN
ijtc-1043	438	4	,	,	PUNCT
ijtc-1043	438	5	wijaya	wijaya	PROPN
ijtc-1043	438	6	,	,	PUNCT
ijtc-1043	438	7	a.	a.	PROPN
ijtc-1043	438	8	,	,	PUNCT
ijtc-1043	438	9	darma	darma	PROPN
ijtc-1043	438	10	,	,	PUNCT
ijtc-1043	438	11	d.	d.	PROPN
ijtc-1043	438	12	c.	c.	PROPN
ijtc-1043	438	13	,	,	PUNCT
ijtc-1043	438	14	&	&	CCONJ
ijtc-1043	438	15	kurniawan	kurniawan	PROPN
ijtc-1043	438	16	,	,	PUNCT
ijtc-1043	438	17	e.	e.	PROPN
ijtc-1043	438	18	(	(	PUNCT
ijtc-1043	438	19	2022	2022	NUM
ijtc-1043	438	20	)	)	PUNCT
ijtc-1043	438	21	.	.	PUNCT
ijtc-1043	439	1	fiscal	fiscal	ADJ
ijtc-1043	439	2	decentralization	decentralization	NOUN
ijtc-1043	439	3	and	and	CCONJ
ijtc-1043	439	4	income	income	NOUN
ijtc-1043	439	5	inequality	inequality	NOUN
ijtc-1043	439	6	:	:	PUNCT
ijtc-1043	439	7	a	a	DET
ijtc-1043	439	8	prediction	prediction	NOUN
ijtc-1043	439	9	using	use	VERB
ijtc-1043	439	10	the	the	DET
ijtc-1043	439	11	sem	sem	PROPN
ijtc-1043	439	12	model	model	NOUN
ijtc-1043	439	13	.	.	PUNCT
ijtc-1043	440	1	journal	journal	PROPN
ijtc-1043	440	2	of	of	ADP
ijtc-1043	440	3	economics	economic	NOUN
ijtc-1043	440	4	,	,	PUNCT
ijtc-1043	440	5	business	business	NOUN
ijtc-1043	440	6	,	,	PUNCT
ijtc-1043	440	7	&	&	CCONJ
ijtc-1043	440	8	accountancy	accountancy	PROPN
ijtc-1043	440	9	ventura	ventura	PROPN
ijtc-1043	440	10	,	,	PUNCT
ijtc-1043	440	11	24(3	24(3	NUM
ijtc-1043	440	12	)	)	PUNCT
ijtc-1043	440	13	,	,	PUNCT
ijtc-1043	440	14	379–391	379–391	NUM
ijtc-1043	440	15	.	.	PUNCT
ijtc-1043	441	1	http://dx.doi.org/10.14414/jebav.v24i3.2681	http://dx.doi.org/10.14414/jebav.v24i3.2681	VERB
ijtc-1043	441	2	salmawati	salmawati	NOUN
ijtc-1043	441	3	,	,	PUNCT
ijtc-1043	441	4	s.	s.	PROPN
ijtc-1043	441	5	,	,	PUNCT
ijtc-1043	441	6	&	&	CCONJ
ijtc-1043	441	7	junaidi	junaidi	PROPN
ijtc-1043	441	8	,	,	PUNCT
ijtc-1043	441	9	j.	j.	PROPN
ijtc-1043	441	10	(	(	PUNCT
ijtc-1043	441	11	2023	2023	NUM
ijtc-1043	441	12	)	)	PUNCT
ijtc-1043	441	13	.	.	PUNCT
ijtc-1043	442	1	the	the	DET
ijtc-1043	442	2	effect	effect	NOUN
ijtc-1043	442	3	of	of	ADP
ijtc-1043	442	4	government	government	NOUN
ijtc-1043	442	5	expenditure	expenditure	NOUN
ijtc-1043	442	6	on	on	ADP
ijtc-1043	442	7	economic	economic	ADJ
ijtc-1043	442	8	growth	growth	NOUN
ijtc-1043	442	9	in	in	ADP
ijtc-1043	442	10	south	south	ADJ
ijtc-1043	442	11	sulawesi	sulawesi	NOUN
ijtc-1043	442	12	.	.	PUNCT
ijtc-1043	443	1	fokus	fokus	PROPN
ijtc-1043	443	2	bisnis	bisnis	PROPN
ijtc-1043	443	3	media	media	PROPN
ijtc-1043	443	4	pengkajian	pengkajian	PROPN
ijtc-1043	443	5	manajemen	manajeman	NOUN
ijtc-1043	443	6	dan	dan	PROPN
ijtc-1043	443	7	akuntansi	akuntansi	PROPN
ijtc-1043	443	8	,	,	PUNCT
ijtc-1043	443	9	22(1	22(1	NUM
ijtc-1043	443	10	)	)	PUNCT
ijtc-1043	443	11	,	,	PUNCT
ijtc-1043	443	12	22–32	22–32	NUM
ijtc-1043	443	13	.	.	PUNCT
ijtc-1043	444	1	https://doi.org/10.32639/fokbis.v22i1.234	https://doi.org/10.32639/fokbis.v22i1.234	ADJ
ijtc-1043	444	2	siddiquee	siddiquee	NOUN
ijtc-1043	444	3	,	,	PUNCT
ijtc-1043	444	4	n.	n.	PROPN
ijtc-1043	444	5	a.	a.	PROPN
ijtc-1043	444	6	,	,	PUNCT
ijtc-1043	444	7	nastiti	nastiti	PROPN
ijtc-1043	444	8	,	,	PUNCT
ijtc-1043	444	9	d.	d.	PROPN
ijtc-1043	444	10	,	,	PUNCT
ijtc-1043	444	11	&	&	CCONJ
ijtc-1043	444	12	sejati	sejati	PROPN
ijtc-1043	444	13	,	,	PUNCT
ijtc-1043	444	14	n.	n.	NOUN
ijtc-1043	444	15	a.	a.	PROPN
ijtc-1043	444	16	(	(	PUNCT
ijtc-1043	444	17	2012	2012	NUM
ijtc-1043	444	18	)	)	PUNCT
ijtc-1043	444	19	.	.	PUNCT
ijtc-1043	445	1	regional	regional	ADJ
ijtc-1043	445	2	autonomy	autonomy	NOUN
ijtc-1043	445	3	and	and	CCONJ
ijtc-1043	445	4	local	local	ADJ
ijtc-1043	445	5	resource	resource	NOUN
ijtc-1043	445	6	mobilization	mobilization	NOUN
ijtc-1043	445	7	in	in	ADP
ijtc-1043	445	8	eastern	eastern	ADJ
ijtc-1043	445	9	indonesia	indonesia	PROPN
ijtc-1043	445	10	:	:	PUNCT
ijtc-1043	445	11	problems	problem	NOUN
ijtc-1043	445	12	and	and	CCONJ
ijtc-1043	445	13	pitfalls	pitfall	NOUN
ijtc-1043	445	14	of	of	ADP
ijtc-1043	445	15	fiscal	fiscal	ADJ
ijtc-1043	445	16	decentralization	decentralization	NOUN
ijtc-1043	445	17	.	.	PUNCT
ijtc-1043	446	1	asian	asian	ADJ
ijtc-1043	446	2	affairs	affair	NOUN
ijtc-1043	446	3	:	:	PUNCT
ijtc-1043	446	4	an	an	DET
ijtc-1043	446	5	american	american	PROPN
ijtc-1043	446	6	review	review	PROPN
ijtc-1043	446	7	,	,	PUNCT
ijtc-1043	446	8	39(1	39(1	NUM
ijtc-1043	446	9	)	)	PUNCT
ijtc-1043	446	10	,	,	PUNCT
ijtc-1043	446	11	44	44	NUM
ijtc-1043	446	12	-	-	SYM
ijtc-1043	446	13	68	68	NUM
ijtc-1043	446	14	.	.	PUNCT
ijtc-1043	447	1	https://doi.org/10.1080/00927678.2012.649636	https://doi.org/10.1080/00927678.2012.649636	NOUN
ijtc-1043	447	2	sima	sima	NOUN
ijtc-1043	447	3	,	,	PUNCT
ijtc-1043	447	4	m.	m.	NOUN
ijtc-1043	447	5	,	,	PUNCT
ijtc-1043	447	6	liang	liang	PROPN
ijtc-1043	447	7	,	,	PUNCT
ijtc-1043	447	8	p.	p.	PROPN
ijtc-1043	447	9	,	,	PUNCT
ijtc-1043	447	10	&	&	CCONJ
ijtc-1043	447	11	qingjie	qingjie	PROPN
ijtc-1043	447	12	,	,	PUNCT
ijtc-1043	447	13	z.	z.	PROPN
ijtc-1043	447	14	(	(	PUNCT
ijtc-1043	447	15	2023	2023	NUM
ijtc-1043	447	16	)	)	PUNCT
ijtc-1043	447	17	.	.	PUNCT
ijtc-1043	448	1	the	the	DET
ijtc-1043	448	2	impact	impact	NOUN
ijtc-1043	448	3	of	of	ADP
ijtc-1043	448	4	fiscal	fiscal	ADJ
ijtc-1043	448	5	decentralization	decentralization	NOUN
ijtc-1043	448	6	on	on	ADP
ijtc-1043	448	7	economic	economic	ADJ
ijtc-1043	448	8	growth	growth	NOUN
ijtc-1043	448	9	:	:	PUNCT
ijtc-1043	448	10	a	a	DET
ijtc-1043	448	11	comparative	comparative	ADJ
ijtc-1043	448	12	analysis	analysis	NOUN
ijtc-1043	448	13	of	of	ADP
ijtc-1043	448	14	selected	select	VERB
ijtc-1043	448	15	african	african	ADJ
ijtc-1043	448	16	and	and	CCONJ
ijtc-1043	448	17	oecd	oecd	PROPN
ijtc-1043	448	18	countries	country	NOUN
ijtc-1043	448	19	.	.	PUNCT
ijtc-1043	449	1	heliyon	heliyon	NOUN
ijtc-1043	449	2	,	,	PUNCT
ijtc-1043	449	3	9(9	9(9	NUM
ijtc-1043	449	4	)	)	PUNCT
ijtc-1043	449	5	,	,	PUNCT
ijtc-1043	449	6	e19520	e19520	NOUN
ijtc-1043	449	7	.	.	PUNCT
ijtc-1043	450	1	https://doi.org/10.1016/j.heliyon.2023.e19520	https://doi.org/10.1016/j.heliyon.2023.e19520	PROPN
ijtc-1043	450	2	söderlund	söderlund	PROPN
ijtc-1043	450	3	,	,	PUNCT
ijtc-1043	450	4	m.	m.	NOUN
ijtc-1043	450	5	(	(	PUNCT
ijtc-1043	450	6	2023	2023	NUM
ijtc-1043	450	7	)	)	PUNCT
ijtc-1043	450	8	.	.	PUNCT
ijtc-1043	451	1	moderator	moderator	NOUN
ijtc-1043	451	2	variables	variable	NOUN
ijtc-1043	451	3	in	in	ADP
ijtc-1043	451	4	consumer	consumer	NOUN
ijtc-1043	451	5	research	research	NOUN
ijtc-1043	451	6	:	:	PUNCT
ijtc-1043	451	7	a	a	DET
ijtc-1043	451	8	call	call	NOUN
ijtc-1043	451	9	for	for	ADP
ijtc-1043	451	10	caution	caution	NOUN
ijtc-1043	451	11	.	.	PUNCT
ijtc-1043	452	1	journal	journal	NOUN
ijtc-1043	452	2	of	of	ADP
ijtc-1043	452	3	retailing	retailing	NOUN
ijtc-1043	452	4	and	and	CCONJ
ijtc-1043	452	5	consumer	consumer	NOUN
ijtc-1043	452	6	services	service	NOUN
ijtc-1043	452	7	,	,	PUNCT
ijtc-1043	452	8	73(1	73(1	NUM
ijtc-1043	452	9	)	)	PUNCT
ijtc-1043	452	10	,	,	PUNCT
ijtc-1043	452	11	103352	103352	NUM
ijtc-1043	452	12	.	.	PUNCT
ijtc-1043	453	1	https://doi.org/10.1016/j.jretconser.2023.103352	https://doi.org/10.1016/j.jretconser.2023.103352	PROPN
ijtc-1043	453	2	stoilova	stoilova	PROPN
ijtc-1043	453	3	,	,	PUNCT
ijtc-1043	453	4	d.	d.	PROPN
ijtc-1043	453	5	(	(	PUNCT
ijtc-1043	453	6	2017	2017	NUM
ijtc-1043	453	7	)	)	PUNCT
ijtc-1043	453	8	.	.	PUNCT
ijtc-1043	454	1	tax	tax	NOUN
ijtc-1043	454	2	structure	structure	NOUN
ijtc-1043	454	3	and	and	CCONJ
ijtc-1043	454	4	economic	economic	ADJ
ijtc-1043	454	5	growth	growth	NOUN
ijtc-1043	454	6	:	:	PUNCT
ijtc-1043	454	7	evidence	evidence	NOUN
ijtc-1043	454	8	from	from	ADP
ijtc-1043	454	9	the	the	DET
ijtc-1043	454	10	european	european	PROPN
ijtc-1043	454	11	union	union	PROPN
ijtc-1043	454	12	.	.	PUNCT
ijtc-1043	455	1	contaduría	contaduría	VERB
ijtc-1043	455	2	y	y	PROPN
ijtc-1043	455	3	administración	administración	PROPN
ijtc-1043	455	4	,	,	PUNCT
ijtc-1043	455	5	62(3	62(3	NOUN
ijtc-1043	455	6	)	)	PUNCT
ijtc-1043	455	7	,	,	PUNCT
ijtc-1043	455	8	1041	1041	NUM
ijtc-1043	455	9	-	-	SYM
ijtc-1043	455	10	1057	1057	NUM
ijtc-1043	455	11	.	.	PUNCT
ijtc-1043	456	1	https://doi.org/10.1016/j.cya.2017.04.006	https://doi.org/10.1016/j.cya.2017.04.006	PROPN
ijtc-1043	456	2	surjaningsih	surjaningsih	ADJ
ijtc-1043	456	3	,	,	PUNCT
ijtc-1043	456	4	n.	n.	NOUN
ijtc-1043	456	5	,	,	PUNCT
ijtc-1043	456	6	utari	utari	NOUN
ijtc-1043	456	7	,	,	PUNCT
ijtc-1043	456	8	g.	g.	PROPN
ijtc-1043	456	9	a.	a.	PROPN
ijtc-1043	456	10	d.	d.	PROPN
ijtc-1043	456	11	,	,	PUNCT
ijtc-1043	456	12	&	&	CCONJ
ijtc-1043	456	13	trisnanto	trisnanto	ADP
ijtc-1043	456	14	,	,	PUNCT
ijtc-1043	456	15	b.	b.	PROPN
ijtc-1043	456	16	(	(	PUNCT
ijtc-1043	456	17	2012	2012	NUM
ijtc-1043	456	18	)	)	PUNCT
ijtc-1043	456	19	.	.	PUNCT
ijtc-1043	457	1	the	the	DET
ijtc-1043	457	2	impact	impact	NOUN
ijtc-1043	457	3	of	of	ADP
ijtc-1043	457	4	fiscal	fiscal	ADJ
ijtc-1043	457	5	policy	policy	NOUN
ijtc-1043	457	6	on	on	ADP
ijtc-1043	457	7	the	the	DET
ijtc-1043	457	8	output	output	NOUN
ijtc-1043	457	9	and	and	CCONJ
ijtc-1043	457	10	inflation	inflation	NOUN
ijtc-1043	457	11	.	.	PUNCT
ijtc-1043	458	1	buletin	buletin	PROPN
ijtc-1043	458	2	ekonomi	ekonomi	PROPN
ijtc-1043	458	3	moneter	moneter	PROPN
ijtc-1043	458	4	dan	dan	PROPN
ijtc-1043	458	5	perbankan	perbankan	PROPN
ijtc-1043	458	6	,	,	PUNCT
ijtc-1043	458	7	14(4	14(4	NUM
ijtc-1043	458	8	)	)	PUNCT
ijtc-1043	458	9	,	,	PUNCT
ijtc-1043	458	10	367	367	NUM
ijtc-1043	458	11	-	-	SYM
ijtc-1043	458	12	396	396	NUM
ijtc-1043	458	13	.	.	PUNCT
ijtc-1043	459	1	https://doi.org/10.21098/bemp.v14i4.409	https://doi.org/10.21098/bemp.v14i4.409	NOUN
ijtc-1043	459	2	sulangi	sulangi	NOUN
ijtc-1043	459	3	,	,	PUNCT
ijtc-1043	459	4	p.	p.	PROPN
ijtc-1043	459	5	g.	g.	PROPN
ijtc-1043	459	6	,	,	PUNCT
ijtc-1043	459	7	anwar	anwar	PROPN
ijtc-1043	459	8	,	,	PUNCT
ijtc-1043	459	9	c.	c.	PROPN
ijtc-1043	459	10	,	,	PUNCT
ijtc-1043	459	11	&	&	CCONJ
ijtc-1043	459	12	ulupui	ulupui	PROPN
ijtc-1043	459	13	,	,	PUNCT
ijtc-1043	459	14	i.	i.	PROPN
ijtc-1043	459	15	g.	g.	PROPN
ijtc-1043	459	16	k.	k.	PROPN
ijtc-1043	459	17	a.	a.	PROPN
ijtc-1043	459	18	(	(	PUNCT
ijtc-1043	459	19	2022	2022	NUM
ijtc-1043	459	20	)	)	PUNCT
ijtc-1043	459	21	.	.	PUNCT
ijtc-1043	460	1	the	the	DET
ijtc-1043	460	2	effect	effect	NOUN
ijtc-1043	460	3	of	of	ADP
ijtc-1043	460	4	general	general	ADJ
ijtc-1043	460	5	allocation	allocation	NOUN
ijtc-1043	460	6	funds	fund	NOUN
ijtc-1043	460	7	,	,	PUNCT
ijtc-1043	460	8	economic	economic	ADJ
ijtc-1043	460	9	growth	growth	NOUN
ijtc-1043	460	10	,	,	PUNCT
ijtc-1043	460	11	and	and	CCONJ
ijtc-1043	460	12	area	area	NOUN
ijtc-1043	460	13	on	on	ADP
ijtc-1043	460	14	the	the	DET
ijtc-1043	460	15	level	level	NOUN
ijtc-1043	460	16	of	of	ADP
ijtc-1043	460	17	financial	financial	ADJ
ijtc-1043	460	18	independence	independence	NOUN
ijtc-1043	460	19	of	of	ADP
ijtc-1043	460	20	the	the	DET
ijtc-1043	460	21	provincial	provincial	ADJ
ijtc-1043	460	22	government	government	NOUN
ijtc-1043	460	23	regions	region	NOUN
ijtc-1043	460	24	in	in	ADP
ijtc-1043	460	25	indonesia	indonesia	PROPN
ijtc-1043	460	26	.	.	PUNCT
ijtc-1043	461	1	jurnal	jurnal	PROPN
ijtc-1043	461	2	akuntansi	akuntansi	PROPN
ijtc-1043	461	3	,	,	PUNCT
ijtc-1043	461	4	perpajakan	perpajakan	PROPN
ijtc-1043	461	5	dan	dan	PROPN
ijtc-1043	461	6	auditing	auditing	PROPN
ijtc-1043	461	7	,	,	PUNCT
ijtc-1043	461	8	3(2	3(2	NUM
ijtc-1043	461	9	)	)	PUNCT
ijtc-1043	461	10	,	,	PUNCT
ijtc-1043	461	11	344	344	NUM
ijtc-1043	461	12	-	-	SYM
ijtc-1043	461	13	354	354	NUM
ijtc-1043	461	14	.	.	PUNCT
ijtc-1043	462	1	https://doi.org/10.21009/japa.0302.05	https://doi.org/10.21009/japa.0302.05	NOUN
ijtc-1043	462	2	susanto	susanto	PROPN
ijtc-1043	462	3	,	,	PUNCT
ijtc-1043	462	4	w.	w.	PROPN
ijtc-1043	462	5	,	,	PUNCT
ijtc-1043	462	6	&	&	CCONJ
ijtc-1043	462	7	sugianto	sugianto	PROPN
ijtc-1043	462	8	,	,	PUNCT
ijtc-1043	462	9	c.	c.	NOUN
ijtc-1043	462	10	(	(	PUNCT
ijtc-1043	462	11	2019	2019	NUM
ijtc-1043	462	12	)	)	PUNCT
ijtc-1043	462	13	.	.	PUNCT
ijtc-1043	463	1	the	the	DET
ijtc-1043	463	2	structure	structure	NOUN
ijtc-1043	463	3	of	of	ADP
ijtc-1043	463	4	regional	regional	ADJ
ijtc-1043	463	5	original	original	ADJ
ijtc-1043	463	6	revenue	revenue	NOUN
ijtc-1043	463	7	and	and	CCONJ
ijtc-1043	463	8	its	its	PRON
ijtc-1043	463	9	effect	effect	NOUN
ijtc-1043	463	10	on	on	ADP
ijtc-1043	463	11	economic	economic	ADJ
ijtc-1043	463	12	growth	growth	NOUN
ijtc-1043	463	13	:	:	PUNCT
ijtc-1043	463	14	facts	fact	NOUN
ijtc-1043	463	15	from	from	ADP
ijtc-1043	463	16	regencies	regency	NOUN
ijtc-1043	463	17	and	and	CCONJ
ijtc-1043	463	18	cities	city	NOUN
ijtc-1043	463	19	in	in	ADP
ijtc-1043	463	20	central	central	ADJ
ijtc-1043	463	21	jawa	jawa	PROPN
ijtc-1043	463	22	.	.	PUNCT
ijtc-1043	464	1	jurnal	jurnal	ADJ
ijtc-1043	464	2	perencanaan	perencanaan	PROPN
ijtc-1043	464	3	pembangunan	pembangunan	PROPN
ijtc-1043	464	4	,	,	PUNCT
ijtc-1043	464	5	3(1	3(1	NUM
ijtc-1043	464	6	)	)	PUNCT
ijtc-1043	464	7	,	,	PUNCT
ijtc-1043	464	8	68–102	68–102	NUM
ijtc-1043	464	9	.	.	PUNCT
ijtc-1043	465	1	https://doi.org/10.36574/jpp.v3i1.59	https://doi.org/10.36574/jpp.v3i1.59	PROPN
ijtc-1043	465	2	tcherneva	tcherneva	VERB
ijtc-1043	465	3	,	,	PUNCT
ijtc-1043	465	4	p.	p.	PROPN
ijtc-1043	465	5	r.	r.	PROPN
ijtc-1043	465	6	(	(	PUNCT
ijtc-1043	465	7	2012	2012	NUM
ijtc-1043	465	8	)	)	PUNCT
ijtc-1043	465	9	.	.	PUNCT
ijtc-1043	466	1	the	the	DET
ijtc-1043	466	2	role	role	NOUN
ijtc-1043	466	3	of	of	ADP
ijtc-1043	466	4	fiscal	fiscal	ADJ
ijtc-1043	466	5	policy	policy	NOUN
ijtc-1043	466	6	:	:	PUNCT
ijtc-1043	466	7	lessons	lesson	NOUN
ijtc-1043	466	8	from	from	ADP
ijtc-1043	466	9	stabilization	stabilization	NOUN
ijtc-1043	466	10	efforts	effort	NOUN
ijtc-1043	466	11	in	in	ADP
ijtc-1043	466	12	the	the	DET
ijtc-1043	466	13	united	united	PROPN
ijtc-1043	466	14	states	states	PROPN
ijtc-1043	466	15	during	during	ADP
ijtc-1043	466	16	the	the	DET
ijtc-1043	466	17	great	great	ADJ
ijtc-1043	466	18	recession	recession	NOUN
ijtc-1043	466	19	.	.	PUNCT
ijtc-1043	467	1	international	international	ADJ
ijtc-1043	467	2	journal	journal	NOUN
ijtc-1043	467	3	of	of	ADP
ijtc-1043	467	4	political	political	ADJ
ijtc-1043	467	5	economy	economy	NOUN
ijtc-1043	467	6	,	,	PUNCT
ijtc-1043	467	7	41(2	41(2	NUM
ijtc-1043	467	8	)	)	PUNCT
ijtc-1043	467	9	,	,	PUNCT
ijtc-1043	467	10	5	5	NUM
ijtc-1043	467	11	-	-	SYM
ijtc-1043	467	12	25	25	NUM
ijtc-1043	467	13	.	.	PUNCT
ijtc-1043	468	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1043	468	2	economic	economic	ADJ
ijtc-1043	468	3	growth	growth	NOUN
ijtc-1043	468	4	model	model	NOUN
ijtc-1043	468	5	with	with	ADP
ijtc-1043	468	6	regional	regional	ADJ
ijtc-1043	468	7	expenditure	expenditure	NOUN
ijtc-1043	468	8	as	as	ADP
ijtc-1043	468	9	a	a	DET
ijtc-1043	468	10	moderation	moderation	NOUN
ijtc-1043	468	11	variable	variable	NOUN
ijtc-1043	468	12	:	:	PUNCT
ijtc-1043	468	13	scale	scale	NOUN
ijtc-1043	468	14	in	in	ADP
ijtc-1043	468	15	berau	berau	PROPN
ijtc-1043	468	16	regency	regency	PROPN
ijtc-1043	468	17	roy	roy	PROPN
ijtc-1043	468	18	,	,	PUNCT
ijtc-1043	468	19	rochaida	rochaida	ADJ
ijtc-1043	468	20	,	,	PUNCT
ijtc-1043	468	21	and	and	CCONJ
ijtc-1043	468	22	suharto	suharto	ADJ
ijtc-1043	468	23	253	253	NUM
ijtc-1043	468	24	|	|	ADV
ijtc-1043	468	25	ilomata	ilomata	PROPN
ijtc-1043	468	26	international	international	ADJ
ijtc-1043	468	27	journal	journal	NOUN
ijtc-1043	468	28	of	of	ADP
ijtc-1043	468	29	tax	tax	PROPN
ijtc-1043	468	30	&	&	CCONJ
ijtc-1043	468	31	accounting	accounting	PROPN
ijtc-1043	468	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1043	468	33	https://doi.org/10.2753/ijp0891-1916410201	https://doi.org/10.2753/ijp0891-1916410201	NOUN
ijtc-1043	468	34	tenrinippi	tenrinippi	NOUN
ijtc-1043	468	35	,	,	PUNCT
ijtc-1043	468	36	a.	a.	NOUN
ijtc-1043	468	37	(	(	PUNCT
ijtc-1043	468	38	2020	2020	NUM
ijtc-1043	468	39	)	)	PUNCT
ijtc-1043	468	40	.	.	PUNCT
ijtc-1043	469	1	understanding	understand	VERB
ijtc-1043	469	2	decentralization	decentralization	NOUN
ijtc-1043	469	3	and	and	CCONJ
ijtc-1043	469	4	regional	regional	ADJ
ijtc-1043	469	5	autonomy	autonomy	NOUN
ijtc-1043	469	6	policy	policy	NOUN
ijtc-1043	469	7	towards	towards	ADP
ijtc-1043	469	8	the	the	DET
ijtc-1043	469	9	village	village	NOUN
ijtc-1043	469	10	autonomy	autonomy	NOUN
ijtc-1043	469	11	.	.	PUNCT
ijtc-1043	470	1	meraja	meraja	PROPN
ijtc-1043	470	2	journal	journal	PROPN
ijtc-1043	470	3	,	,	PUNCT
ijtc-1043	470	4	3(1	3(1	NUM
ijtc-1043	470	5	)	)	PUNCT
ijtc-1043	470	6	,	,	PUNCT
ijtc-1043	470	7	21	21	NUM
ijtc-1043	470	8	-	-	SYM
ijtc-1043	470	9	33	33	NUM
ijtc-1043	470	10	.	.	PUNCT
ijtc-1043	471	1	https://doi.org/10.33080/mrj.v3i1.82	https://doi.org/10.33080/mrj.v3i1.82	PROPN
ijtc-1043	471	2	undang	undang	PROPN
ijtc-1043	471	3	,	,	PUNCT
ijtc-1043	471	4	g.	g.	PROPN
ijtc-1043	471	5	,	,	PUNCT
ijtc-1043	471	6	heri	heri	PROPN
ijtc-1043	471	7	,	,	PUNCT
ijtc-1043	471	8	h.	h.	PROPN
ijtc-1043	471	9	,	,	PUNCT
ijtc-1043	471	10	suhendar	suhendar	PROPN
ijtc-1043	471	11	,	,	PUNCT
ijtc-1043	471	12	d.	d.	PROPN
ijtc-1043	471	13	,	,	PUNCT
ijtc-1043	471	14	nuryani	nuryani	PROPN
ijtc-1043	471	15	,	,	PUNCT
ijtc-1043	471	16	e.	e.	PROPN
ijtc-1043	471	17	,	,	PUNCT
ijtc-1043	471	18	sulaeman	sulaeman	PROPN
ijtc-1043	471	19	,	,	PUNCT
ijtc-1043	471	20	a.	a.	NOUN
ijtc-1043	471	21	,	,	PUNCT
ijtc-1043	471	22	dhina	dhina	PROPN
ijtc-1043	471	23	,	,	PUNCT
ijtc-1043	471	24	m.	m.	NOUN
ijtc-1043	471	25	a.	a.	PROPN
ijtc-1043	471	26	,	,	PUNCT
ijtc-1043	471	27	&	&	CCONJ
ijtc-1043	471	28	darmawan	darmawan	PROPN
ijtc-1043	471	29	,	,	PUNCT
ijtc-1043	471	30	a.	a.	NOUN
ijtc-1043	471	31	(	(	PUNCT
ijtc-1043	471	32	2023	2023	NUM
ijtc-1043	471	33	)	)	PUNCT
ijtc-1043	471	34	.	.	PUNCT
ijtc-1043	472	1	policy	policy	NOUN
ijtc-1043	472	2	reformulation	reformulation	ADJ
ijtc-1043	472	3	action	action	NOUN
ijtc-1043	472	4	-	-	PUNCT
ijtc-1043	472	5	cycle	cycle	NOUN
ijtc-1043	472	6	framework	framework	NOUN
ijtc-1043	472	7	(	(	PUNCT
ijtc-1043	472	8	pracyf	pracyf	NOUN
ijtc-1043	472	9	):	):	PUNCT
ijtc-1043	472	10	a	a	DET
ijtc-1043	472	11	case	case	NOUN
ijtc-1043	472	12	study	study	NOUN
ijtc-1043	472	13	decentralization	decentralization	NOUN
ijtc-1043	472	14	and	and	CCONJ
ijtc-1043	472	15	regional	regional	ADJ
ijtc-1043	472	16	autonomy	autonomy	NOUN
ijtc-1043	472	17	policy	policy	NOUN
ijtc-1043	472	18	in	in	ADP
ijtc-1043	472	19	north	north	PROPN
ijtc-1043	472	20	sumatra	sumatra	PROPN
ijtc-1043	472	21	province	province	PROPN
ijtc-1043	472	22	.	.	PUNCT
ijtc-1043	473	1	jurnal	jurnal	ADJ
ijtc-1043	473	2	manajemen	manajeman	NOUN
ijtc-1043	473	3	pelayanan	pelayanan	PROPN
ijtc-1043	473	4	publik	publik	NOUN
ijtc-1043	473	5	,	,	PUNCT
ijtc-1043	473	6	6(2	6(2	NUM
ijtc-1043	473	7	)	)	PUNCT
ijtc-1043	473	8	,	,	PUNCT
ijtc-1043	473	9	65	65	NUM
ijtc-1043	473	10	-	-	SYM
ijtc-1043	473	11	83	83	NUM
ijtc-1043	473	12	.	.	PUNCT
ijtc-1043	474	1	https://doi.org/10.24198/jmpp.v6i2.45021	https://doi.org/10.24198/jmpp.v6i2.45021	PROPN
ijtc-1043	474	2	wahyuni	wahyuni	PROPN
ijtc-1043	474	3	,	,	PUNCT
ijtc-1043	474	4	a.	a.	PROPN
ijtc-1043	474	5	s.	s.	PROPN
ijtc-1043	474	6	(	(	PUNCT
ijtc-1043	474	7	2020	2020	NUM
ijtc-1043	474	8	)	)	PUNCT
ijtc-1043	474	9	.	.	PUNCT
ijtc-1043	475	1	effect	effect	NOUN
ijtc-1043	475	2	of	of	ADP
ijtc-1043	475	3	original	original	ADJ
ijtc-1043	475	4	revenue	revenue	NOUN
ijtc-1043	475	5	income	income	NOUN
ijtc-1043	475	6	and	and	CCONJ
ijtc-1043	475	7	funds	fund	NOUN
ijtc-1043	475	8	general	general	ADJ
ijtc-1043	475	9	allocation	allocation	NOUN
ijtc-1043	475	10	of	of	ADP
ijtc-1043	475	11	growth	growth	NOUN
ijtc-1043	475	12	economy	economy	NOUN
ijtc-1043	475	13	of	of	ADP
ijtc-1043	475	14	surakarta	surakarta	PROPN
ijtc-1043	475	15	city	city	PROPN
ijtc-1043	475	16	.	.	PUNCT
ijtc-1043	476	1	journal	journal	PROPN
ijtc-1043	476	2	of	of	ADP
ijtc-1043	476	3	stei	stei	ADJ
ijtc-1043	476	4	economics	economic	NOUN
ijtc-1043	476	5	,	,	PUNCT
ijtc-1043	476	6	1(1	1(1	NUM
ijtc-1043	476	7	)	)	PUNCT
ijtc-1043	476	8	,	,	PUNCT
ijtc-1043	476	9	1	1	NUM
ijtc-1043	476	10	-	-	SYM
ijtc-1043	476	11	21	21	NUM
ijtc-1043	476	12	.	.	PUNCT
ijtc-1043	477	1	wijaya	wijaya	PROPN
ijtc-1043	477	2	,	,	PUNCT
ijtc-1043	477	3	a.	a.	PROPN
ijtc-1043	477	4	,	,	PUNCT
ijtc-1043	477	5	roy	roy	PROPN
ijtc-1043	477	6	,	,	PUNCT
ijtc-1043	477	7	j.	j.	PROPN
ijtc-1043	477	8	,	,	PUNCT
ijtc-1043	477	9	&	&	CCONJ
ijtc-1043	477	10	darma	darma	PROPN
ijtc-1043	477	11	,	,	PUNCT
ijtc-1043	477	12	d.	d.	PROPN
ijtc-1043	477	13	c.	c.	PROPN
ijtc-1043	477	14	(	(	PUNCT
ijtc-1043	477	15	2019	2019	NUM
ijtc-1043	477	16	)	)	PUNCT
ijtc-1043	477	17	.	.	PUNCT
ijtc-1043	478	1	why	why	SCONJ
ijtc-1043	478	2	fiscal	fiscal	ADJ
ijtc-1043	478	3	dynamics	dynamic	NOUN
ijtc-1043	478	4	occur	occur	VERB
ijtc-1043	478	5	in	in	ADP
ijtc-1043	478	6	samarinda	samarinda	PROPN
ijtc-1043	478	7	city	city	PROPN
ijtc-1043	478	8	?	?	PUNCT
ijtc-1043	478	9	.	.	PUNCT
ijtc-1043	479	1	jurnal	jurnal	ADJ
ijtc-1043	479	2	ekonomi	ekonomi	PROPN
ijtc-1043	479	3	dan	dan	PROPN
ijtc-1043	479	4	studi	studi	PROPN
ijtc-1043	479	5	pembangunan	pembangunan	PROPN
ijtc-1043	479	6	,	,	PUNCT
ijtc-1043	479	7	11(2	11(2	NOUN
ijtc-1043	479	8	)	)	PUNCT
ijtc-1043	479	9	,	,	PUNCT
ijtc-1043	479	10	158	158	NUM
ijtc-1043	479	11	-	-	SYM
ijtc-1043	479	12	176	176	NUM
ijtc-1043	479	13	.	.	PUNCT
ijtc-1043	480	1	http://dx.doi.org/10.17977/um002v11i22019p158	http://dx.doi.org/10.17977/um002v11i22019p158	PROPN
ijtc-1043	480	2	wijayanti	wijayanti	PROPN
ijtc-1043	480	3	,	,	PUNCT
ijtc-1043	480	4	t.	t.	PROPN
ijtc-1043	480	5	c.	c.	PROPN
ijtc-1043	480	6	,	,	PUNCT
ijtc-1043	480	7	rahmawati	rahmawati	PROPN
ijtc-1043	480	8	,	,	PUNCT
ijtc-1043	480	9	r.	r.	PROPN
ijtc-1043	480	10	,	,	PUNCT
ijtc-1043	480	11	sadaruddin	sadaruddin	NOUN
ijtc-1043	480	12	,	,	PUNCT
ijtc-1043	480	13	m.	m.	NOUN
ijtc-1043	480	14	a.	a.	PROPN
ijtc-1043	480	15	p.	p.	PROPN
ijtc-1043	480	16	,	,	PUNCT
ijtc-1043	480	17	johan	johan	PROPN
ijtc-1043	480	18	,	,	PUNCT
ijtc-1043	480	19	j.	j.	PROPN
ijtc-1043	480	20	,	,	PUNCT
ijtc-1043	480	21	&	&	CCONJ
ijtc-1043	480	22	darma	darma	PROPN
ijtc-1043	480	23	,	,	PUNCT
ijtc-1043	480	24	d.	d.	PROPN
ijtc-1043	480	25	c.	c.	PROPN
ijtc-1043	480	26	(	(	PUNCT
ijtc-1043	480	27	2022	2022	NUM
ijtc-1043	480	28	)	)	PUNCT
ijtc-1043	480	29	.	.	PUNCT
ijtc-1043	481	1	causality	causality	NOUN
ijtc-1043	481	2	validation	validation	NOUN
ijtc-1043	481	3	of	of	ADP
ijtc-1043	481	4	three	three	NUM
ijtc-1043	481	5	marketing	marketing	NOUN
ijtc-1043	481	6	mix	mix	NOUN
ijtc-1043	481	7	components	component	NOUN
ijtc-1043	481	8	and	and	CCONJ
ijtc-1043	481	9	interest	interest	NOUN
ijtc-1043	481	10	in	in	ADP
ijtc-1043	481	11	smartphone	smartphone	NOUN
ijtc-1043	481	12	purchase	purchase	NOUN
ijtc-1043	481	13	decisions	decision	NOUN
ijtc-1043	481	14	.	.	PUNCT
ijtc-1043	482	1	jurnal	jurnal	ADJ
ijtc-1043	482	2	sosioteknologi	sosioteknologi	PROPN
ijtc-1043	482	3	,	,	PUNCT
ijtc-1043	482	4	21(2	21(2	NUM
ijtc-1043	482	5	)	)	PUNCT
ijtc-1043	482	6	,	,	PUNCT
ijtc-1043	482	7	182–194	182–194	NUM
ijtc-1043	482	8	.	.	PUNCT
ijtc-1043	483	1	https://doi.org/10.5614/sostek.itbj.2022.21.2.6	https://doi.org/10.5614/sostek.itbj.2022.21.2.6	PROPN
ijtc-1043	483	2	yanti	yanti	PRON
ijtc-1043	483	3	,	,	PUNCT
ijtc-1043	483	4	n.	n.	NOUN
ijtc-1043	483	5	,	,	PUNCT
ijtc-1043	483	6	&	&	CCONJ
ijtc-1043	483	7	nurtati	nurtati	PROPN
ijtc-1043	483	8	,	,	PUNCT
ijtc-1043	483	9	n.	n.	NOUN
ijtc-1043	483	10	(	(	PUNCT
ijtc-1043	483	11	2020	2020	NUM
ijtc-1043	483	12	)	)	PUNCT
ijtc-1043	483	13	.	.	PUNCT
ijtc-1043	484	1	economic	economic	ADJ
ijtc-1043	484	2	growth	growth	NOUN
ijtc-1043	484	3	:	:	PUNCT
ijtc-1043	484	4	impact	impact	NOUN
ijtc-1043	484	5	of	of	ADP
ijtc-1043	484	6	locally	locally	ADV
ijtc-1043	484	7	-	-	PUNCT
ijtc-1043	484	8	generated	generate	VERB
ijtc-1043	484	9	revenue	revenue	NOUN
ijtc-1043	484	10	and	and	CCONJ
ijtc-1043	484	11	balance	balance	NOUN
ijtc-1043	484	12	funds	fund	NOUN
ijtc-1043	484	13	moderated	moderate	VERB
ijtc-1043	484	14	by	by	ADP
ijtc-1043	484	15	capital	capital	NOUN
ijtc-1043	484	16	expenditure	expenditure	NOUN
ijtc-1043	484	17	.	.	PUNCT
ijtc-1043	485	1	jurnal	jurnal	ADJ
ijtc-1043	485	2	pembangunan	pembangunan	PROPN
ijtc-1043	485	3	nagari	nagari	PROPN
ijtc-1043	485	4	,	,	PUNCT
ijtc-1043	485	5	5(1	5(1	NUM
ijtc-1043	485	6	)	)	PUNCT
ijtc-1043	485	7	,	,	PUNCT
ijtc-1043	485	8	40	40	NUM
ijtc-1043	485	9	-	-	SYM
ijtc-1043	485	10	54	54	NUM
ijtc-1043	485	11	.	.	PUNCT
ijtc-1043	486	1	https://doi.org/10.30559/jpn.v5i1.173	https://doi.org/10.30559/jpn.v5i1.173	PROPN
ijtc-1043	486	2	yushkov	yushkov	PROPN
ijtc-1043	486	3	,	,	PUNCT
ijtc-1043	486	4	a.	a.	NOUN
ijtc-1043	486	5	(	(	PUNCT
ijtc-1043	486	6	2015	2015	NUM
ijtc-1043	486	7	)	)	PUNCT
ijtc-1043	486	8	.	.	PUNCT
ijtc-1043	487	1	fiscal	fiscal	ADJ
ijtc-1043	487	2	decentralization	decentralization	NOUN
ijtc-1043	487	3	and	and	CCONJ
ijtc-1043	487	4	regional	regional	ADJ
ijtc-1043	487	5	economic	economic	ADJ
ijtc-1043	487	6	growth	growth	NOUN
ijtc-1043	487	7	:	:	PUNCT
ijtc-1043	487	8	theory	theory	NOUN
ijtc-1043	487	9	,	,	PUNCT
ijtc-1043	487	10	empirics	empiric	NOUN
ijtc-1043	487	11	,	,	PUNCT
ijtc-1043	487	12	and	and	CCONJ
ijtc-1043	487	13	the	the	DET
ijtc-1043	487	14	russian	russian	ADJ
ijtc-1043	487	15	experience	experience	NOUN
ijtc-1043	487	16	.	.	PUNCT
ijtc-1043	488	1	russian	russian	ADJ
ijtc-1043	488	2	journal	journal	PROPN
ijtc-1043	488	3	of	of	ADP
ijtc-1043	488	4	economics	economic	NOUN
ijtc-1043	488	5	,	,	PUNCT
ijtc-1043	488	6	1(4	1(4	NUM
ijtc-1043	488	7	)	)	PUNCT
ijtc-1043	488	8	,	,	PUNCT
ijtc-1043	488	9	404–418	404–418	NUM
ijtc-1043	488	10	.	.	PUNCT
ijtc-1043	489	1	https://doi.org/10.1016/j.ruje.2016.02.004	https://doi.org/10.1016/j.ruje.2016.02.004	PROPN
ijtc-1043	489	2	zeyneloğlu	zeyneloğlu	PROPN
ijtc-1043	489	3	,	,	PUNCT
ijtc-1043	489	4	i̇.	i̇.	PROPN
ijtc-1043	489	5	,	,	PUNCT
ijtc-1043	489	6	&	&	CCONJ
ijtc-1043	489	7	koenig	koenig	PROPN
ijtc-1043	489	8	,	,	PUNCT
ijtc-1043	489	9	g.	g.	PROPN
ijtc-1043	489	10	(	(	PUNCT
ijtc-1043	489	11	2016	2016	NUM
ijtc-1043	489	12	)	)	PUNCT
ijtc-1043	489	13	.	.	PUNCT
ijtc-1043	490	1	recent	recent	ADJ
ijtc-1043	490	2	economic	economic	ADJ
ijtc-1043	490	3	developments	development	NOUN
ijtc-1043	490	4	and	and	CCONJ
ijtc-1043	490	5	the	the	DET
ijtc-1043	490	6	implications	implication	NOUN
ijtc-1043	490	7	for	for	ADP
ijtc-1043	490	8	fiscal	fiscal	ADJ
ijtc-1043	490	9	policy	policy	NOUN
ijtc-1043	490	10	in	in	ADP
ijtc-1043	490	11	open	open	ADJ
ijtc-1043	490	12	economy	economy	NOUN
ijtc-1043	490	13	macroeconomics	macroeconomic	NOUN
ijtc-1043	490	14	.	.	PUNCT
ijtc-1043	491	1	revue	revue	PROPN
ijtc-1043	491	2	d'économie	d'économie	PROPN
ijtc-1043	491	3	politique	politique	NOUN
ijtc-1043	491	4	,	,	PUNCT
ijtc-1043	491	5	126(6	126(6	NUM
ijtc-1043	491	6	)	)	PUNCT
ijtc-1043	491	7	,	,	PUNCT
ijtc-1043	491	8	1023	1023	NUM
ijtc-1043	491	9	-	-	SYM
ijtc-1043	491	10	1056	1056	NUM
ijtc-1043	491	11	.	.	PUNCT
ijtc-1043	492	1	https://doi.org/10.3917/redp.266.1023	https://doi.org/10.3917/redp.266.1023	PROPN
ijtc-1043	492	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN