id	sid	tid	token	lemma	pos
ijtc-1048	1	1	the	the	DET
ijtc-1048	1	2	illomata	illomata	PROPN
ijtc-1048	1	3	international	international	PROPN
ijtc-1048	1	4	journal	journal	PROPN
ijtc-1048	1	5	of	of	ADP
ijtc-1048	1	6	management	management	NOUN
ijtc-1048	1	7	ilomata	ilomata	PROPN
ijtc-1048	1	8	international	international	ADJ
ijtc-1048	1	9	journal	journal	NOUN
ijtc-1048	1	10	of	of	ADP
ijtc-1048	1	11	tax	tax	PROPN
ijtc-1048	1	12	&	&	CCONJ
ijtc-1048	1	13	accounting	account	VERB
ijtc-1048	1	14	p	p	PROPN
ijtc-1048	1	15	-	-	PUNCT
ijtc-1048	1	16	issn	issn	NOUN
ijtc-1048	1	17	:	:	PUNCT
ijtc-1048	1	18	2714	2714	NUM
ijtc-1048	1	19	-	-	SYM
ijtc-1048	1	20	9838	9838	NUM
ijtc-1048	1	21	;	;	PUNCT
ijtc-1048	1	22	e	e	X
ijtc-1048	1	23	-	-	PUNCT
ijtc-1048	1	24	issn	issn	NOUN
ijtc-1048	1	25	:	:	PUNCT
ijtc-1048	1	26	2714	2714	NUM
ijtc-1048	1	27	-	-	SYM
ijtc-1048	1	28	9846	9846	NUM
ijtc-1048	1	29	volume	volume	NOUN
ijtc-1048	1	30	5	5	NUM
ijtc-1048	1	31	,	,	PUNCT
ijtc-1048	1	32	issue	issue	NOUN
ijtc-1048	1	33	1	1	NUM
ijtc-1048	1	34	,	,	PUNCT
ijtc-1048	1	35	january	january	PROPN
ijtc-1048	1	36	2024	2024	NUM
ijtc-1048	1	37	page	page	NOUN
ijtc-1048	1	38	no	no	NOUN
ijtc-1048	1	39	.	.	PUNCT
ijtc-1048	2	1	221	221	NUM
ijtc-1048	2	2	-	-	SYM
ijtc-1048	2	3	233	233	NUM
ijtc-1048	2	4	221	221	NUM
ijtc-1048	2	5	|	|	ADV
ijtc-1048	2	6	ilomata	ilomata	NOUN
ijtc-1048	2	7	international	international	ADJ
ijtc-1048	2	8	journal	journal	NOUN
ijtc-1048	2	9	of	of	ADP
ijtc-1048	2	10	tax	tax	PROPN
ijtc-1048	2	11	&	&	CCONJ
ijtc-1048	2	12	accounting	accounting	PROPN
ijtc-1048	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1048	2	14	the	the	DET
ijtc-1048	2	15	moderating	moderate	VERB
ijtc-1048	2	16	effect	effect	NOUN
ijtc-1048	2	17	of	of	ADP
ijtc-1048	2	18	sustainability	sustainability	NOUN
ijtc-1048	2	19	reporting	report	VERB
ijtc-1048	2	20	on	on	ADP
ijtc-1048	2	21	the	the	DET
ijtc-1048	2	22	influence	influence	NOUN
ijtc-1048	2	23	of	of	ADP
ijtc-1048	2	24	tax	tax	NOUN
ijtc-1048	2	25	avoidance	avoidance	NOUN
ijtc-1048	2	26	on	on	ADP
ijtc-1048	2	27	firm	firm	ADJ
ijtc-1048	2	28	value	value	NOUN
ijtc-1048	2	29	hendi1	hendi1	NOUN
ijtc-1048	2	30	,	,	PUNCT
ijtc-1048	2	31	desinta	desinta	VERB
ijtc-1048	2	32	pramesti2	pramesti2	NOUN
ijtc-1048	2	33	,	,	PUNCT
ijtc-1048	2	34	budi	budi	PROPN
ijtc-1048	2	35	harsono3	harsono3	PROPN
ijtc-1048	2	36	123universitas	123universitas	PROPN
ijtc-1048	2	37	internasional	internasional	ADJ
ijtc-1048	2	38	batam	batam	NOUN
ijtc-1048	2	39	,	,	PUNCT
ijtc-1048	2	40	indonesia	indonesia	PROPN
ijtc-1048	2	41	correspondent	correspondent	NOUN
ijtc-1048	2	42	:	:	PUNCT
ijtc-1048	2	43	hendi.luo@uib.ac.id1	hendi.luo@uib.ac.id1	ADV
ijtc-1048	2	44	received	receive	VERB
ijtc-1048	2	45	:	:	PUNCT
ijtc-1048	2	46	november	november	PROPN
ijtc-1048	2	47	16	16	NUM
ijtc-1048	2	48	,	,	PUNCT
ijtc-1048	2	49	2023	2023	NUM
ijtc-1048	2	50	accepted	accept	VERB
ijtc-1048	2	51	:	:	PUNCT
ijtc-1048	2	52	january	january	PROPN
ijtc-1048	2	53	11	11	NUM
ijtc-1048	2	54	,	,	PUNCT
ijtc-1048	2	55	2024	2024	NUM
ijtc-1048	2	56	published	publish	VERB
ijtc-1048	2	57	:	:	PUNCT
ijtc-1048	2	58	january	january	PROPN
ijtc-1048	2	59	31	31	NUM
ijtc-1048	2	60	,	,	PUNCT
ijtc-1048	2	61	2024	2024	NUM
ijtc-1048	2	62	citation	citation	NOUN
ijtc-1048	2	63	:	:	PUNCT
ijtc-1048	3	1	hendi	hendi	PROPN
ijtc-1048	3	2	.	.	PROPN
ijtc-1048	3	3	,	,	PUNCT
ijtc-1048	4	1	pramesti	pramesti	PROPN
ijtc-1048	4	2	,	,	PUNCT
ijtc-1048	4	3	d.	d.	PROPN
ijtc-1048	4	4	,	,	PUNCT
ijtc-1048	4	5	harsono	harsono	PROPN
ijtc-1048	4	6	,	,	PUNCT
ijtc-1048	4	7	b.	b.	PROPN
ijtc-1048	4	8	(	(	PUNCT
ijtc-1048	4	9	2024	2024	NUM
ijtc-1048	4	10	)	)	PUNCT
ijtc-1048	4	11	.	.	PUNCT
ijtc-1048	5	1	the	the	DET
ijtc-1048	5	2	moderating	moderate	VERB
ijtc-1048	5	3	effect	effect	NOUN
ijtc-1048	5	4	of	of	ADP
ijtc-1048	5	5	sustainability	sustainability	NOUN
ijtc-1048	5	6	reporting	report	VERB
ijtc-1048	5	7	on	on	ADP
ijtc-1048	5	8	the	the	DET
ijtc-1048	5	9	influence	influence	NOUN
ijtc-1048	5	10	of	of	ADP
ijtc-1048	5	11	tax	tax	NOUN
ijtc-1048	5	12	avoidance	avoidance	NOUN
ijtc-1048	5	13	on	on	ADP
ijtc-1048	5	14	firm	firm	ADJ
ijtc-1048	5	15	value	value	NOUN
ijtc-1048	5	16	.	.	PUNCT
ijtc-1048	6	1	ilomata	ilomata	PROPN
ijtc-1048	6	2	international	international	ADJ
ijtc-1048	6	3	journal	journal	NOUN
ijtc-1048	6	4	of	of	ADP
ijtc-1048	6	5	tax	tax	NOUN
ijtc-1048	6	6	and	and	CCONJ
ijtc-1048	6	7	accounting	accounting	NOUN
ijtc-1048	6	8	,	,	PUNCT
ijtc-1048	6	9	5(1	5(1	NUM
ijtc-1048	6	10	)	)	PUNCT
ijtc-1048	6	11	,	,	PUNCT
ijtc-1048	6	12	221	221	NUM
ijtc-1048	6	13	-	-	SYM
ijtc-1048	6	14	233	233	NUM
ijtc-1048	6	15	.	.	PUNCT
ijtc-1048	7	1	https://doi.org/10.52728/ijtc.v5i1.1048	https://doi.org/10.52728/ijtc.v5i1.1048	NOUN
ijtc-1048	7	2	abstract	abstract	NOUN
ijtc-1048	7	3	:	:	PUNCT
ijtc-1048	7	4	the	the	DET
ijtc-1048	7	5	purpose	purpose	NOUN
ijtc-1048	7	6	of	of	ADP
ijtc-1048	7	7	this	this	DET
ijtc-1048	7	8	research	research	NOUN
ijtc-1048	7	9	is	be	AUX
ijtc-1048	7	10	to	to	PART
ijtc-1048	7	11	obtain	obtain	VERB
ijtc-1048	7	12	empirical	empirical	ADJ
ijtc-1048	7	13	evidence	evidence	NOUN
ijtc-1048	7	14	supporting	support	VERB
ijtc-1048	7	15	the	the	DET
ijtc-1048	7	16	hypothesis	hypothesis	NOUN
ijtc-1048	7	17	that	that	PRON
ijtc-1048	7	18	sustainability	sustainability	NOUN
ijtc-1048	7	19	reports	report	NOUN
ijtc-1048	7	20	can	can	AUX
ijtc-1048	7	21	reduce	reduce	VERB
ijtc-1048	7	22	shareholders	shareholder	NOUN
ijtc-1048	7	23	'	'	PART
ijtc-1048	7	24	negative	negative	ADJ
ijtc-1048	7	25	reactions	reaction	NOUN
ijtc-1048	7	26	to	to	ADP
ijtc-1048	7	27	tax	tax	NOUN
ijtc-1048	7	28	avoidance	avoidance	NOUN
ijtc-1048	7	29	.	.	PUNCT
ijtc-1048	8	1	the	the	DET
ijtc-1048	8	2	selected	select	VERB
ijtc-1048	8	3	research	research	NOUN
ijtc-1048	8	4	sample	sample	NOUN
ijtc-1048	8	5	consists	consist	VERB
ijtc-1048	8	6	of	of	ADP
ijtc-1048	8	7	non	non	ADJ
ijtc-1048	8	8	-	-	ADJ
ijtc-1048	8	9	financial	financial	ADJ
ijtc-1048	8	10	companies	company	NOUN
ijtc-1048	8	11	listed	list	VERB
ijtc-1048	8	12	on	on	ADP
ijtc-1048	8	13	the	the	DET
ijtc-1048	8	14	indonesia	indonesia	PROPN
ijtc-1048	8	15	stock	stock	PROPN
ijtc-1048	8	16	exchange	exchange	PROPN
ijtc-1048	8	17	over	over	ADP
ijtc-1048	8	18	a	a	DET
ijtc-1048	8	19	period	period	NOUN
ijtc-1048	8	20	of	of	ADP
ijtc-1048	8	21	five	five	NUM
ijtc-1048	8	22	years	year	NOUN
ijtc-1048	8	23	(	(	PUNCT
ijtc-1048	8	24	2018	2018	NUM
ijtc-1048	8	25	-	-	SYM
ijtc-1048	8	26	2022	2022	NUM
ijtc-1048	8	27	)	)	PUNCT
ijtc-1048	8	28	.	.	PUNCT
ijtc-1048	9	1	the	the	DET
ijtc-1048	9	2	research	research	NOUN
ijtc-1048	9	3	data	datum	NOUN
ijtc-1048	9	4	were	be	AUX
ijtc-1048	9	5	tested	test	VERB
ijtc-1048	9	6	using	use	VERB
ijtc-1048	9	7	panel	panel	NOUN
ijtc-1048	9	8	regression	regression	NOUN
ijtc-1048	9	9	methods	method	NOUN
ijtc-1048	9	10	.	.	PUNCT
ijtc-1048	10	1	the	the	DET
ijtc-1048	10	2	results	result	NOUN
ijtc-1048	10	3	of	of	ADP
ijtc-1048	10	4	the	the	DET
ijtc-1048	10	5	test	test	NOUN
ijtc-1048	10	6	on	on	ADP
ijtc-1048	10	7	1.690	1.690	NUM
ijtc-1048	10	8	observation	observation	NOUN
ijtc-1048	10	9	data	datum	NOUN
ijtc-1048	10	10	indicate	indicate	VERB
ijtc-1048	10	11	that	that	SCONJ
ijtc-1048	10	12	only	only	ADV
ijtc-1048	10	13	40	40	NUM
ijtc-1048	10	14	%	%	NOUN
ijtc-1048	10	15	of	of	ADP
ijtc-1048	10	16	the	the	DET
ijtc-1048	10	17	samples	sample	NOUN
ijtc-1048	10	18	engage	engage	VERB
ijtc-1048	10	19	in	in	ADP
ijtc-1048	10	20	sustainability	sustainability	NOUN
ijtc-1048	10	21	reporting	reporting	NOUN
ijtc-1048	10	22	.	.	PUNCT
ijtc-1048	11	1	this	this	PRON
ijtc-1048	11	2	suggests	suggest	VERB
ijtc-1048	11	3	that	that	SCONJ
ijtc-1048	11	4	a	a	DET
ijtc-1048	11	5	considerable	considerable	ADJ
ijtc-1048	11	6	number	number	NOUN
ijtc-1048	11	7	of	of	ADP
ijtc-1048	11	8	publicly	publicly	ADV
ijtc-1048	11	9	listed	list	VERB
ijtc-1048	11	10	companies	company	NOUN
ijtc-1048	11	11	in	in	ADP
ijtc-1048	11	12	indonesia	indonesia	PROPN
ijtc-1048	11	13	do	do	AUX
ijtc-1048	11	14	not	not	PART
ijtc-1048	11	15	engage	engage	VERB
ijtc-1048	11	16	in	in	ADP
ijtc-1048	11	17	sustainability	sustainability	NOUN
ijtc-1048	11	18	reporting	reporting	NOUN
ijtc-1048	11	19	.	.	PUNCT
ijtc-1048	12	1	the	the	DET
ijtc-1048	12	2	results	result	NOUN
ijtc-1048	12	3	of	of	ADP
ijtc-1048	12	4	the	the	DET
ijtc-1048	12	5	analysis	analysis	NOUN
ijtc-1048	12	6	indicate	indicate	VERB
ijtc-1048	12	7	that	that	SCONJ
ijtc-1048	12	8	tax	tax	NOUN
ijtc-1048	12	9	avoidance	avoidance	NOUN
ijtc-1048	12	10	does	do	AUX
ijtc-1048	12	11	not	not	PART
ijtc-1048	12	12	have	have	VERB
ijtc-1048	12	13	a	a	DET
ijtc-1048	12	14	significant	significant	ADJ
ijtc-1048	12	15	impact	impact	NOUN
ijtc-1048	12	16	on	on	ADP
ijtc-1048	12	17	the	the	DET
ijtc-1048	12	18	company	company	NOUN
ijtc-1048	12	19	's	's	PART
ijtc-1048	12	20	value	value	NOUN
ijtc-1048	12	21	.	.	PUNCT
ijtc-1048	13	1	sustainability	sustainability	NOUN
ijtc-1048	13	2	reporting	reporting	NOUN
ijtc-1048	13	3	as	as	ADP
ijtc-1048	13	4	a	a	DET
ijtc-1048	13	5	moderating	moderate	VERB
ijtc-1048	13	6	variable	variable	NOUN
ijtc-1048	13	7	has	have	VERB
ijtc-1048	13	8	a	a	DET
ijtc-1048	13	9	positive	positive	ADJ
ijtc-1048	13	10	effect	effect	NOUN
ijtc-1048	13	11	on	on	ADP
ijtc-1048	13	12	the	the	DET
ijtc-1048	13	13	relationship	relationship	NOUN
ijtc-1048	13	14	between	between	ADP
ijtc-1048	13	15	tax	tax	NOUN
ijtc-1048	13	16	avoidance	avoidance	NOUN
ijtc-1048	13	17	and	and	CCONJ
ijtc-1048	13	18	the	the	DET
ijtc-1048	13	19	company	company	NOUN
ijtc-1048	13	20	's	's	PART
ijtc-1048	13	21	value	value	NOUN
ijtc-1048	13	22	.	.	PUNCT
ijtc-1048	14	1	several	several	ADJ
ijtc-1048	14	2	control	control	NOUN
ijtc-1048	14	3	variables	variable	NOUN
ijtc-1048	14	4	have	have	VERB
ijtc-1048	14	5	a	a	DET
ijtc-1048	14	6	significant	significant	ADJ
ijtc-1048	14	7	impact	impact	NOUN
ijtc-1048	14	8	on	on	ADP
ijtc-1048	14	9	firm	firm	ADJ
ijtc-1048	14	10	value	value	NOUN
ijtc-1048	14	11	,	,	PUNCT
ijtc-1048	14	12	namely	namely	ADV
ijtc-1048	14	13	leverage	leverage	NOUN
ijtc-1048	14	14	,	,	PUNCT
ijtc-1048	14	15	profitability	profitability	NOUN
ijtc-1048	14	16	,	,	PUNCT
ijtc-1048	14	17	and	and	CCONJ
ijtc-1048	14	18	plant	plant	NOUN
ijtc-1048	14	19	assets	asset	NOUN
ijtc-1048	14	20	.	.	PUNCT
ijtc-1048	15	1	this	this	DET
ijtc-1048	15	2	study	study	NOUN
ijtc-1048	15	3	contributes	contribute	VERB
ijtc-1048	15	4	to	to	ADP
ijtc-1048	15	5	the	the	DET
ijtc-1048	15	6	analysis	analysis	NOUN
ijtc-1048	15	7	of	of	ADP
ijtc-1048	15	8	the	the	DET
ijtc-1048	15	9	impact	impact	NOUN
ijtc-1048	15	10	of	of	ADP
ijtc-1048	15	11	tax	tax	NOUN
ijtc-1048	15	12	avoidance	avoidance	NOUN
ijtc-1048	15	13	on	on	ADP
ijtc-1048	15	14	the	the	DET
ijtc-1048	15	15	value	value	NOUN
ijtc-1048	15	16	of	of	ADP
ijtc-1048	15	17	companies	company	NOUN
ijtc-1048	15	18	in	in	ADP
ijtc-1048	15	19	indonesia	indonesia	PROPN
ijtc-1048	15	20	,	,	PUNCT
ijtc-1048	15	21	moderated	moderate	VERB
ijtc-1048	15	22	by	by	ADP
ijtc-1048	15	23	sustainability	sustainability	NOUN
ijtc-1048	15	24	reporting	reporting	NOUN
ijtc-1048	15	25	.	.	PUNCT
ijtc-1048	16	1	keywords	keyword	NOUN
ijtc-1048	16	2	:	:	PUNCT
ijtc-1048	16	3	firm	firm	ADJ
ijtc-1048	16	4	value	value	NOUN
ijtc-1048	16	5	,	,	PUNCT
ijtc-1048	16	6	sustainability	sustainability	NOUN
ijtc-1048	16	7	reporting	reporting	NOUN
ijtc-1048	16	8	,	,	PUNCT
ijtc-1048	16	9	tax	tax	NOUN
ijtc-1048	16	10	avoidance	avoidance	NOUN
ijtc-1048	16	11	this	this	PRON
ijtc-1048	16	12	is	be	AUX
ijtc-1048	16	13	an	an	DET
ijtc-1048	16	14	open	open	ADJ
ijtc-1048	16	15	access	access	NOUN
ijtc-1048	16	16	article	article	NOUN
ijtc-1048	16	17	under	under	ADP
ijtc-1048	16	18	the	the	DET
ijtc-1048	16	19	cc	cc	NOUN
ijtc-1048	16	20	-	-	PUNCT
ijtc-1048	16	21	by	by	ADP
ijtc-1048	16	22	4.0	4.0	NUM
ijtc-1048	16	23	license	license	NOUN
ijtc-1048	16	24	.	.	PUNCT
ijtc-1048	17	1	introduction	introduction	NOUN
ijtc-1048	17	2	in	in	ADP
ijtc-1048	17	3	recent	recent	ADJ
ijtc-1048	17	4	years	year	NOUN
ijtc-1048	17	5	,	,	PUNCT
ijtc-1048	17	6	there	there	PRON
ijtc-1048	17	7	has	have	AUX
ijtc-1048	17	8	been	be	AUX
ijtc-1048	17	9	a	a	DET
ijtc-1048	17	10	growing	grow	VERB
ijtc-1048	17	11	recognition	recognition	NOUN
ijtc-1048	17	12	of	of	ADP
ijtc-1048	17	13	the	the	DET
ijtc-1048	17	14	multifaceted	multifaceted	ADJ
ijtc-1048	17	15	relationships	relationship	NOUN
ijtc-1048	17	16	between	between	ADP
ijtc-1048	17	17	corporate	corporate	ADJ
ijtc-1048	17	18	financial	financial	ADJ
ijtc-1048	17	19	practices	practice	NOUN
ijtc-1048	17	20	,	,	PUNCT
ijtc-1048	17	21	sustainability	sustainability	NOUN
ijtc-1048	17	22	reporting	reporting	NOUN
ijtc-1048	17	23	,	,	PUNCT
ijtc-1048	17	24	and	and	CCONJ
ijtc-1048	17	25	overall	overall	ADJ
ijtc-1048	17	26	firm	firm	ADJ
ijtc-1048	17	27	value	value	NOUN
ijtc-1048	17	28	.	.	PUNCT
ijtc-1048	18	1	one	one	NUM
ijtc-1048	18	2	intriguing	intriguing	ADJ
ijtc-1048	18	3	avenue	avenue	NOUN
ijtc-1048	18	4	of	of	ADP
ijtc-1048	18	5	inquiry	inquiry	NOUN
ijtc-1048	18	6	whitin	whitin	NOUN
ijtc-1048	18	7	this	this	DET
ijtc-1048	18	8	realm	realm	NOUN
ijtc-1048	18	9	is	be	AUX
ijtc-1048	18	10	the	the	DET
ijtc-1048	18	11	potential	potential	ADJ
ijtc-1048	18	12	moderating	moderate	VERB
ijtc-1048	18	13	effect	effect	NOUN
ijtc-1048	18	14	of	of	ADP
ijtc-1048	18	15	sustainability	sustainability	NOUN
ijtc-1048	18	16	reporting	report	VERB
ijtc-1048	18	17	on	on	ADP
ijtc-1048	18	18	the	the	DET
ijtc-1048	18	19	influence	influence	NOUN
ijtc-1048	18	20	of	of	ADP
ijtc-1048	18	21	tax	tax	NOUN
ijtc-1048	18	22	avoidance	avoidance	NOUN
ijtc-1048	18	23	strategies	strategy	NOUN
ijtc-1048	18	24	on	on	ADP
ijtc-1048	18	25	firm	firm	ADJ
ijtc-1048	18	26	value	value	NOUN
ijtc-1048	18	27	.	.	PUNCT
ijtc-1048	19	1	tax	tax	NOUN
ijtc-1048	19	2	avoidance	avoidance	NOUN
ijtc-1048	19	3	,	,	PUNCT
ijtc-1048	19	4	characherized	characherize	VERB
ijtc-1048	19	5	by	by	ADP
ijtc-1048	19	6	legally	legally	ADV
ijtc-1048	19	7	minimizing	minimize	VERB
ijtc-1048	19	8	tax	tax	NOUN
ijtc-1048	19	9	liabilities	liability	NOUN
ijtc-1048	19	10	,	,	PUNCT
ijtc-1048	19	11	is	be	AUX
ijtc-1048	19	12	a	a	DET
ijtc-1048	19	13	common	common	ADJ
ijtc-1048	19	14	financial	financial	ADJ
ijtc-1048	19	15	practice	practice	NOUN
ijtc-1048	19	16	engaged	engage	VERB
ijtc-1048	19	17	in	in	ADP
ijtc-1048	19	18	by	by	ADP
ijtc-1048	19	19	corporations	corporation	NOUN
ijtc-1048	19	20	seeking	seek	VERB
ijtc-1048	19	21	to	to	PART
ijtc-1048	19	22	optimize	optimize	VERB
ijtc-1048	19	23	their	their	PRON
ijtc-1048	19	24	fiscal	fiscal	ADJ
ijtc-1048	19	25	responsibilities	responsibility	NOUN
ijtc-1048	19	26	(	(	PUNCT
ijtc-1048	19	27	stefhanie	stefhanie	PROPN
ijtc-1048	19	28	&	&	CCONJ
ijtc-1048	19	29	dewi	dewi	PROPN
ijtc-1048	19	30	,	,	PUNCT
ijtc-1048	19	31	2022	2022	NUM
ijtc-1048	19	32	)	)	PUNCT
ijtc-1048	19	33	.	.	PUNCT
ijtc-1048	20	1	at	at	ADP
ijtc-1048	20	2	the	the	DET
ijtc-1048	20	3	same	same	ADJ
ijtc-1048	20	4	time	time	NOUN
ijtc-1048	20	5	,	,	PUNCT
ijtc-1048	20	6	sustainability	sustainability	NOUN
ijtc-1048	20	7	reporting	reporting	NOUN
ijtc-1048	20	8	has	have	AUX
ijtc-1048	20	9	emerged	emerge	VERB
ijtc-1048	20	10	as	as	ADP
ijtc-1048	20	11	a	a	DET
ijtc-1048	20	12	mechanism	mechanism	NOUN
ijtc-1048	20	13	for	for	SCONJ
ijtc-1048	20	14	companies	company	NOUN
ijtc-1048	20	15	to	to	PART
ijtc-1048	20	16	transperently	transperently	ADV
ijtc-1048	20	17	communicate	communicate	VERB
ijtc-1048	20	18	their	their	PRON
ijtc-1048	20	19	enviromental	enviromental	NOUN
ijtc-1048	20	20	,	,	PUNCT
ijtc-1048	20	21	social	social	ADJ
ijtc-1048	20	22	,	,	PUNCT
ijtc-1048	20	23	and	and	CCONJ
ijtc-1048	20	24	governance	governance	NOUN
ijtc-1048	20	25	(	(	PUNCT
ijtc-1048	20	26	esg	esg	NOUN
ijtc-1048	20	27	)	)	PUNCT
ijtc-1048	20	28	performance	performance	NOUN
ijtc-1048	20	29	to	to	ADP
ijtc-1048	20	30	stakeholders	stakeholder	NOUN
ijtc-1048	20	31	.	.	PUNCT
ijtc-1048	21	1	their	their	PRON
ijtc-1048	21	2	interaction	interaction	NOUN
ijtc-1048	21	3	of	of	ADP
ijtc-1048	21	4	these	these	DET
ijtc-1048	21	5	two	two	NUM
ijtc-1048	21	6	dynamics	dynamic	NOUN
ijtc-1048	21	7	raises	raise	VERB
ijtc-1048	21	8	questions	question	NOUN
ijtc-1048	21	9	about	about	ADP
ijtc-1048	21	10	how	how	SCONJ
ijtc-1048	21	11	sustainability	sustainability	NOUN
ijtc-1048	21	12	reporting	reporting	NOUN
ijtc-1048	21	13	might	might	AUX
ijtc-1048	21	14	temper	temper	NOUN
ijtc-1048	21	15	or	or	CCONJ
ijtc-1048	21	16	amplify	amplify	VERB
ijtc-1048	21	17	the	the	DET
ijtc-1048	21	18	impact	impact	NOUN
ijtc-1048	21	19	of	of	ADP
ijtc-1048	21	20	tax	tax	NOUN
ijtc-1048	21	21	avoidance	avoidance	NOUN
ijtc-1048	21	22	on	on	ADP
ijtc-1048	21	23	a	a	DET
ijtc-1048	21	24	firm	firm	NOUN
ijtc-1048	21	25	’s	’s	PART
ijtc-1048	21	26	overall	overall	ADJ
ijtc-1048	21	27	value	value	NOUN
ijtc-1048	21	28	.	.	PUNCT
ijtc-1048	22	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	22	2	mailto	mailto	PROPN
ijtc-1048	22	3	:	:	PUNCT
ijtc-1048	22	4	hendi.luo@uib.ac.id1	hendi.luo@uib.ac.id1	ADV
ijtc-1048	22	5	https://doi.org/10.52728/ijtc.v5i1.1048	https://doi.org/10.52728/ijtc.v5i1.1048	VERB
ijtc-1048	22	6	the	the	DET
ijtc-1048	22	7	moderating	moderate	VERB
ijtc-1048	22	8	effect	effect	NOUN
ijtc-1048	22	9	of	of	ADP
ijtc-1048	22	10	sustainability	sustainability	NOUN
ijtc-1048	22	11	reporting	report	VERB
ijtc-1048	22	12	on	on	ADP
ijtc-1048	22	13	the	the	DET
ijtc-1048	22	14	influence	influence	NOUN
ijtc-1048	22	15	of	of	ADP
ijtc-1048	22	16	tax	tax	NOUN
ijtc-1048	22	17	avoidance	avoidance	NOUN
ijtc-1048	22	18	on	on	ADP
ijtc-1048	22	19	firm	firm	ADJ
ijtc-1048	22	20	value	value	NOUN
ijtc-1048	22	21	hendi	hendi	NOUN
ijtc-1048	22	22	,	,	PUNCT
ijtc-1048	22	23	pramesti	pramesti	NOUN
ijtc-1048	22	24	,	,	PUNCT
ijtc-1048	22	25	and	and	CCONJ
ijtc-1048	22	26	harsono	harsono	PROPN
ijtc-1048	22	27	222	222	NUM
ijtc-1048	22	28	|	|	ADV
ijtc-1048	22	29	ilomata	ilomata	PROPN
ijtc-1048	22	30	international	international	ADJ
ijtc-1048	22	31	journal	journal	NOUN
ijtc-1048	22	32	of	of	ADP
ijtc-1048	22	33	tax	tax	PROPN
ijtc-1048	22	34	&	&	CCONJ
ijtc-1048	22	35	accounting	account	VERB
ijtc-1048	22	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	22	37	one	one	NUM
ijtc-1048	22	38	of	of	ADP
ijtc-1048	22	39	the	the	DET
ijtc-1048	22	40	methods	method	NOUN
ijtc-1048	22	41	commonly	commonly	ADV
ijtc-1048	22	42	used	use	VERB
ijtc-1048	22	43	by	by	ADP
ijtc-1048	22	44	financial	financial	ADJ
ijtc-1048	22	45	managers	manager	NOUN
ijtc-1048	22	46	in	in	ADP
ijtc-1048	22	47	effort	effort	NOUN
ijtc-1048	22	48	to	to	PART
ijtc-1048	22	49	echance	echance	ADV
ijtc-1048	22	50	firm	firm	ADJ
ijtc-1048	22	51	value	value	NOUN
ijtc-1048	22	52	is	be	AUX
ijtc-1048	22	53	through	through	ADP
ijtc-1048	22	54	tax	tax	NOUN
ijtc-1048	22	55	management	management	NOUN
ijtc-1048	22	56	(	(	PUNCT
ijtc-1048	22	57	kusuma	kusuma	PROPN
ijtc-1048	22	58	&	&	CCONJ
ijtc-1048	22	59	juliani	juliani	PROPN
ijtc-1048	22	60	,	,	PUNCT
ijtc-1048	22	61	2018	2018	NUM
ijtc-1048	22	62	)	)	PUNCT
ijtc-1048	22	63	.	.	PUNCT
ijtc-1048	23	1	taxes	taxis	NOUN
ijtc-1048	23	2	represent	represent	VERB
ijtc-1048	23	3	the	the	DET
ijtc-1048	23	4	primary	primary	ADJ
ijtc-1048	23	5	source	source	NOUN
ijtc-1048	23	6	of	of	ADP
ijtc-1048	23	7	state	state	NOUN
ijtc-1048	23	8	revenue	revenue	NOUN
ijtc-1048	23	9	aimed	aim	VERB
ijtc-1048	23	10	at	at	ADP
ijtc-1048	23	11	fostering	foster	VERB
ijtc-1048	23	12	economic	economic	ADJ
ijtc-1048	23	13	growth	growth	NOUN
ijtc-1048	23	14	and	and	CCONJ
ijtc-1048	23	15	prosperity	prosperity	NOUN
ijtc-1048	23	16	in	in	ADP
ijtc-1048	23	17	indonesia	indonesia	PROPN
ijtc-1048	23	18	(	(	PUNCT
ijtc-1048	23	19	kementerian	kementerian	INTJ
ijtc-1048	23	20	keuangan	keuangan	PROPN
ijtc-1048	23	21	indonesia	indonesia	PROPN
ijtc-1048	23	22	,	,	PUNCT
ijtc-1048	23	23	2019	2019	NUM
ijtc-1048	23	24	)	)	PUNCT
ijtc-1048	23	25	.	.	PUNCT
ijtc-1048	24	1	the	the	DET
ijtc-1048	24	2	government	government	NOUN
ijtc-1048	24	3	seeks	seek	VERB
ijtc-1048	24	4	substantial	substantial	ADJ
ijtc-1048	24	5	income	income	NOUN
ijtc-1048	24	6	from	from	ADP
ijtc-1048	24	7	the	the	DET
ijtc-1048	24	8	tax	tax	NOUN
ijtc-1048	24	9	sector	sector	NOUN
ijtc-1048	24	10	,	,	PUNCT
ijtc-1048	24	11	intending	intend	VERB
ijtc-1048	24	12	to	to	PART
ijtc-1048	24	13	fund	fund	VERB
ijtc-1048	24	14	development	development	NOUN
ijtc-1048	24	15	,	,	PUNCT
ijtc-1048	24	16	while	while	SCONJ
ijtc-1048	24	17	companies	company	NOUN
ijtc-1048	24	18	,	,	PUNCT
ijtc-1048	24	19	conversely	conversely	ADV
ijtc-1048	24	20	,	,	PUNCT
ijtc-1048	24	21	aim	aim	VERB
ijtc-1048	24	22	to	to	PART
ijtc-1048	24	23	minimize	minimize	VERB
ijtc-1048	24	24	tax	tax	NOUN
ijtc-1048	24	25	expenditures	expenditure	NOUN
ijtc-1048	24	26	.	.	PUNCT
ijtc-1048	25	1	high	high	ADJ
ijtc-1048	25	2	tax	tax	NOUN
ijtc-1048	25	3	costs	cost	NOUN
ijtc-1048	25	4	reduce	reduce	VERB
ijtc-1048	25	5	the	the	DET
ijtc-1048	25	6	net	net	ADJ
ijtc-1048	25	7	profit	profit	NOUN
ijtc-1048	25	8	received	receive	VERB
ijtc-1048	25	9	by	by	ADP
ijtc-1048	25	10	companies	company	NOUN
ijtc-1048	25	11	,	,	PUNCT
ijtc-1048	25	12	prompting	prompt	VERB
ijtc-1048	25	13	them	they	PRON
ijtc-1048	25	14	to	to	PART
ijtc-1048	25	15	take	take	VERB
ijtc-1048	25	16	measures	measure	NOUN
ijtc-1048	25	17	to	to	PART
ijtc-1048	25	18	reduce	reduce	VERB
ijtc-1048	25	19	tax	tax	NOUN
ijtc-1048	25	20	payments	payment	NOUN
ijtc-1048	25	21	through	through	ADP
ijtc-1048	25	22	tax	tax	NOUN
ijtc-1048	25	23	avoidance	avoidance	NOUN
ijtc-1048	25	24	(	(	PUNCT
ijtc-1048	25	25	rezki	rezki	NOUN
ijtc-1048	25	26	,	,	PUNCT
ijtc-1048	25	27	achsani	achsani	NOUN
ijtc-1048	25	28	&	&	CCONJ
ijtc-1048	25	29	sasongko	sasongko	PROPN
ijtc-1048	25	30	,	,	PUNCT
ijtc-1048	25	31	2020	2020	NUM
ijtc-1048	25	32	)	)	PUNCT
ijtc-1048	25	33	.	.	PUNCT
ijtc-1048	26	1	understanding	understand	VERB
ijtc-1048	26	2	the	the	DET
ijtc-1048	26	3	dynamics	dynamic	NOUN
ijtc-1048	26	4	at	at	ADP
ijtc-1048	26	5	play	play	NOUN
ijtc-1048	26	6	involves	involve	VERB
ijtc-1048	26	7	delving	delve	VERB
ijtc-1048	26	8	into	into	ADP
ijtc-1048	26	9	the	the	DET
ijtc-1048	26	10	rationale	rationale	NOUN
ijtc-1048	26	11	behind	behind	ADP
ijtc-1048	26	12	tax	tax	NOUN
ijtc-1048	26	13	avoidance	avoidance	NOUN
ijtc-1048	26	14	strategies	strategy	NOUN
ijtc-1048	26	15	.	.	PUNCT
ijtc-1048	27	1	high	high	ADJ
ijtc-1048	27	2	level	level	NOUN
ijtc-1048	27	3	of	of	ADP
ijtc-1048	27	4	tax	tax	NOUN
ijtc-1048	27	5	avoidance	avoidance	NOUN
ijtc-1048	27	6	are	be	AUX
ijtc-1048	27	7	often	often	ADV
ijtc-1048	27	8	associated	associate	VERB
ijtc-1048	27	9	with	with	ADP
ijtc-1048	27	10	firms	firm	NOUN
ijtc-1048	27	11	seeking	seek	VERB
ijtc-1048	27	12	to	to	PART
ijtc-1048	27	13	miximize	miximize	VERB
ijtc-1048	27	14	shortterm	shortterm	NOUN
ijtc-1048	27	15	profitability	profitability	NOUN
ijtc-1048	27	16	by	by	ADP
ijtc-1048	27	17	reducing	reduce	VERB
ijtc-1048	27	18	tax	tax	NOUN
ijtc-1048	27	19	expenses	expense	NOUN
ijtc-1048	27	20	.	.	PUNCT
ijtc-1048	28	1	tax	tax	NOUN
ijtc-1048	28	2	avoidance	avoidance	NOUN
ijtc-1048	28	3	occurs	occur	VERB
ijtc-1048	28	4	when	when	SCONJ
ijtc-1048	28	5	it	it	PRON
ijtc-1048	28	6	is	be	AUX
ijtc-1048	28	7	not	not	PART
ijtc-1048	28	8	in	in	ADP
ijtc-1048	28	9	violation	violation	NOUN
ijtc-1048	28	10	of	of	ADP
ijtc-1048	28	11	tax	tax	NOUN
ijtc-1048	28	12	regulations	regulation	NOUN
ijtc-1048	28	13	.	.	PUNCT
ijtc-1048	29	1	taxpayers	taxpayer	NOUN
ijtc-1048	29	2	often	often	ADV
ijtc-1048	29	3	exploit	exploit	VERB
ijtc-1048	29	4	the	the	DET
ijtc-1048	29	5	weakness	weakness	NOUN
ijtc-1048	29	6	in	in	ADP
ijtc-1048	29	7	tax	tax	NOUN
ijtc-1048	29	8	legistation	legistation	NOUN
ijtc-1048	29	9	to	to	PART
ijtc-1048	29	10	reduce	reduce	VERB
ijtc-1048	29	11	their	their	PRON
ijtc-1048	29	12	tax	tax	NOUN
ijtc-1048	29	13	liabilities	liability	NOUN
ijtc-1048	29	14	(	(	PUNCT
ijtc-1048	29	15	irawan	irawan	PROPN
ijtc-1048	29	16	&	&	CCONJ
ijtc-1048	29	17	turwanto	turwanto	PROPN
ijtc-1048	29	18	,	,	PUNCT
ijtc-1048	29	19	2020	2020	NUM
ijtc-1048	29	20	;	;	PUNCT
ijtc-1048	29	21	kovermann	kovermann	PROPN
ijtc-1048	29	22	,	,	PUNCT
ijtc-1048	29	23	2018	2018	NUM
ijtc-1048	29	24	)	)	PUNCT
ijtc-1048	29	25	.	.	PUNCT
ijtc-1048	30	1	the	the	DET
ijtc-1048	30	2	hope	hope	NOUN
ijtc-1048	30	3	is	be	AUX
ijtc-1048	30	4	that	that	PRON
ijtc-1048	30	5	tax	tax	NOUN
ijtc-1048	30	6	avoidance	avoidance	NOUN
ijtc-1048	30	7	activities	activity	NOUN
ijtc-1048	30	8	can	can	AUX
ijtc-1048	30	9	optimize	optimize	VERB
ijtc-1048	30	10	the	the	DET
ijtc-1048	30	11	firm	firm	ADJ
ijtc-1048	30	12	value	value	NOUN
ijtc-1048	30	13	,	,	PUNCT
ijtc-1048	30	14	minimize	minimize	VERB
ijtc-1048	30	15	costs	cost	NOUN
ijtc-1048	30	16	,	,	PUNCT
ijtc-1048	30	17	and	and	CCONJ
ijtc-1048	30	18	generate	generate	VERB
ijtc-1048	30	19	profits	profit	NOUN
ijtc-1048	30	20	for	for	ADP
ijtc-1048	30	21	the	the	DET
ijtc-1048	30	22	company	company	NOUN
ijtc-1048	30	23	(	(	PUNCT
ijtc-1048	30	24	nurfadilah	nurfadilah	PROPN
ijtc-1048	30	25	&	&	CCONJ
ijtc-1048	30	26	rosharlianti	rosharlianti	PROPN
ijtc-1048	30	27	,	,	PUNCT
ijtc-1048	30	28	2020	2020	NUM
ijtc-1048	30	29	)	)	PUNCT
ijtc-1048	30	30	.	.	PUNCT
ijtc-1048	31	1	however	however	ADV
ijtc-1048	31	2	,	,	PUNCT
ijtc-1048	31	3	the	the	DET
ijtc-1048	31	4	risk	risk	NOUN
ijtc-1048	31	5	of	of	ADP
ijtc-1048	31	6	uncertainty	uncertainty	NOUN
ijtc-1048	31	7	in	in	ADP
ijtc-1048	31	8	future	future	ADJ
ijtc-1048	31	9	tax	tax	NOUN
ijtc-1048	31	10	payments	payment	NOUN
ijtc-1048	31	11	affects	affect	VERB
ijtc-1048	31	12	investor	investor	NOUN
ijtc-1048	31	13	assessments	assessment	NOUN
ijtc-1048	31	14	of	of	ADP
ijtc-1048	31	15	tax	tax	NOUN
ijtc-1048	31	16	avoidance	avoidance	NOUN
ijtc-1048	31	17	practices	practice	NOUN
ijtc-1048	31	18	,	,	PUNCT
ijtc-1048	31	19	potentially	potentially	ADV
ijtc-1048	31	20	leading	lead	VERB
ijtc-1048	31	21	to	to	ADP
ijtc-1048	31	22	a	a	DET
ijtc-1048	31	23	decline	decline	NOUN
ijtc-1048	31	24	in	in	ADP
ijtc-1048	31	25	the	the	DET
ijtc-1048	31	26	firm	firm	ADJ
ijtc-1048	31	27	value	value	NOUN
ijtc-1048	31	28	.	.	PUNCT
ijtc-1048	32	1	the	the	DET
ijtc-1048	32	2	potential	potential	ADJ
ijtc-1048	32	3	moderating	moderate	VERB
ijtc-1048	32	4	effect	effect	NOUN
ijtc-1048	32	5	of	of	ADP
ijtc-1048	32	6	sustainability	sustainability	NOUN
ijtc-1048	32	7	reporting	reporting	NOUN
ijtc-1048	32	8	enters	enter	VERB
ijtc-1048	32	9	this	this	DET
ijtc-1048	32	10	equation	equation	NOUN
ijtc-1048	32	11	as	as	SCONJ
ijtc-1048	32	12	it	it	PRON
ijtc-1048	32	13	introduces	introduce	VERB
ijtc-1048	32	14	a	a	DET
ijtc-1048	32	15	layer	layer	NOUN
ijtc-1048	32	16	of	of	ADP
ijtc-1048	32	17	transparency	transparency	NOUN
ijtc-1048	32	18	and	and	CCONJ
ijtc-1048	32	19	accountability	accountability	NOUN
ijtc-1048	32	20	.	.	PUNCT
ijtc-1048	33	1	companies	company	NOUN
ijtc-1048	33	2	that	that	PRON
ijtc-1048	33	3	engage	engage	VERB
ijtc-1048	33	4	in	in	ADP
ijtc-1048	33	5	sustainability	sustainability	NOUN
ijtc-1048	33	6	reporting	reporting	NOUN
ijtc-1048	33	7	are	be	AUX
ijtc-1048	33	8	committed	commit	VERB
ijtc-1048	33	9	to	to	ADP
ijtc-1048	33	10	disclosing	disclose	VERB
ijtc-1048	33	11	not	not	PART
ijtc-1048	33	12	only	only	ADV
ijtc-1048	33	13	their	their	PRON
ijtc-1048	33	14	financial	financial	ADJ
ijtc-1048	33	15	performance	performance	NOUN
ijtc-1048	33	16	but	but	CCONJ
ijtc-1048	33	17	also	also	ADV
ijtc-1048	33	18	their	their	PRON
ijtc-1048	33	19	environmental	environmental	ADJ
ijtc-1048	33	20	and	and	CCONJ
ijtc-1048	33	21	social	social	ADJ
ijtc-1048	33	22	impacts	impact	NOUN
ijtc-1048	33	23	.	.	PUNCT
ijtc-1048	34	1	this	this	DET
ijtc-1048	34	2	additional	additional	ADJ
ijtc-1048	34	3	layer	layer	NOUN
ijtc-1048	34	4	of	of	ADP
ijtc-1048	34	5	disclosure	disclosure	NOUN
ijtc-1048	34	6	may	may	AUX
ijtc-1048	34	7	influence	influence	VERB
ijtc-1048	34	8	how	how	SCONJ
ijtc-1048	34	9	stakeholders	stakeholder	NOUN
ijtc-1048	34	10	perceive	perceive	VERB
ijtc-1048	34	11	and	and	CCONJ
ijtc-1048	34	12	react	react	VERB
ijtc-1048	34	13	to	to	ADP
ijtc-1048	34	14	tax	tax	NOUN
ijtc-1048	34	15	avoidance	avoidance	NOUN
ijtc-1048	34	16	practices	practice	NOUN
ijtc-1048	34	17	,	,	PUNCT
ijtc-1048	34	18	ultimately	ultimately	ADV
ijtc-1048	34	19	shaping	shape	VERB
ijtc-1048	34	20	the	the	DET
ijtc-1048	34	21	firm	firm	NOUN
ijtc-1048	34	22	's	's	PART
ijtc-1048	34	23	overall	overall	ADJ
ijtc-1048	34	24	value	value	NOUN
ijtc-1048	34	25	.	.	PUNCT
ijtc-1048	35	1	the	the	DET
ijtc-1048	35	2	value	value	NOUN
ijtc-1048	35	3	of	of	ADP
ijtc-1048	35	4	a	a	DET
ijtc-1048	35	5	company	company	NOUN
ijtc-1048	35	6	can	can	AUX
ijtc-1048	35	7	be	be	AUX
ijtc-1048	35	8	associated	associate	VERB
ijtc-1048	35	9	with	with	ADP
ijtc-1048	35	10	various	various	ADJ
ijtc-1048	35	11	factors	factor	NOUN
ijtc-1048	35	12	,	,	PUNCT
ijtc-1048	35	13	one	one	NUM
ijtc-1048	35	14	of	of	ADP
ijtc-1048	35	15	which	which	PRON
ijtc-1048	35	16	is	be	AUX
ijtc-1048	35	17	the	the	DET
ijtc-1048	35	18	enhancement	enhancement	NOUN
ijtc-1048	35	19	of	of	ADP
ijtc-1048	35	20	tranparency	tranparency	NOUN
ijtc-1048	35	21	and	and	CCONJ
ijtc-1048	35	22	accountability	accountability	NOUN
ijtc-1048	35	23	that	that	PRON
ijtc-1048	35	24	can	can	AUX
ijtc-1048	35	25	drive	drive	VERB
ijtc-1048	35	26	the	the	DET
ijtc-1048	35	27	firm	firm	ADJ
ijtc-1048	35	28	value	value	NOUN
ijtc-1048	35	29	(	(	PUNCT
ijtc-1048	35	30	li	li	PROPN
ijtc-1048	35	31	,	,	PUNCT
ijtc-1048	35	32	gong	gong	PROPN
ijtc-1048	35	33	,	,	PUNCT
ijtc-1048	35	34	zhang	zhang	PROPN
ijtc-1048	35	35	&	&	CCONJ
ijtc-1048	35	36	koh	koh	PROPN
ijtc-1048	35	37	,	,	PUNCT
ijtc-1048	35	38	2018	2018	NUM
ijtc-1048	35	39	)	)	PUNCT
ijtc-1048	35	40	.	.	PUNCT
ijtc-1048	36	1	companies	company	NOUN
ijtc-1048	36	2	can	can	AUX
ijtc-1048	36	3	take	take	VERB
ijtc-1048	36	4	steps	step	NOUN
ijtc-1048	36	5	to	to	PART
ijtc-1048	36	6	improve	improve	VERB
ijtc-1048	36	7	transparency	transparency	NOUN
ijtc-1048	36	8	for	for	ADP
ijtc-1048	36	9	investors	investor	NOUN
ijtc-1048	36	10	by	by	ADP
ijtc-1048	36	11	issuing	issue	VERB
ijtc-1048	36	12	sustainability	sustainability	NOUN
ijtc-1048	36	13	reports	report	NOUN
ijtc-1048	36	14	.	.	PUNCT
ijtc-1048	37	1	the	the	DET
ijtc-1048	37	2	publication	publication	NOUN
ijtc-1048	37	3	of	of	ADP
ijtc-1048	37	4	sustainability	sustainability	NOUN
ijtc-1048	37	5	reports	report	NOUN
ijtc-1048	37	6	can	can	AUX
ijtc-1048	37	7	reduce	reduce	VERB
ijtc-1048	37	8	negative	negative	ADJ
ijtc-1048	37	9	preceptions	preception	NOUN
ijtc-1048	37	10	among	among	ADP
ijtc-1048	37	11	investors	investor	NOUN
ijtc-1048	37	12	and	and	CCONJ
ijtc-1048	37	13	encourage	encourage	VERB
ijtc-1048	37	14	capital	capital	NOUN
ijtc-1048	37	15	investment	investment	NOUN
ijtc-1048	37	16	.	.	PUNCT
ijtc-1048	38	1	sustainable	sustainable	ADJ
ijtc-1048	38	2	practices	practice	NOUN
ijtc-1048	38	3	can	can	AUX
ijtc-1048	38	4	be	be	AUX
ijtc-1048	38	5	seen	see	VERB
ijtc-1048	38	6	as	as	ADP
ijtc-1048	38	7	a	a	DET
ijtc-1048	38	8	motivation	motivation	NOUN
ijtc-1048	38	9	to	to	PART
ijtc-1048	38	10	enhance	enhance	VERB
ijtc-1048	38	11	investor	investor	NOUN
ijtc-1048	38	12	value	value	NOUN
ijtc-1048	38	13	.	.	PUNCT
ijtc-1048	39	1	this	this	PRON
ijtc-1048	39	2	underscores	underscore	VERB
ijtc-1048	39	3	the	the	DET
ijtc-1048	39	4	recomendation	recomendation	NOUN
ijtc-1048	39	5	for	for	SCONJ
ijtc-1048	39	6	companies	company	NOUN
ijtc-1048	39	7	to	to	PART
ijtc-1048	39	8	disclose	disclose	VERB
ijtc-1048	39	9	their	their	PRON
ijtc-1048	39	10	sustainability	sustainability	NOUN
ijtc-1048	39	11	reports	report	NOUN
ijtc-1048	39	12	to	to	PART
ijtc-1048	39	13	enhance	enhance	VERB
ijtc-1048	39	14	loyalty	loyalty	NOUN
ijtc-1048	39	15	,	,	PUNCT
ijtc-1048	39	16	build	build	VERB
ijtc-1048	39	17	strong	strong	ADJ
ijtc-1048	39	18	relationship	relationship	NOUN
ijtc-1048	39	19	with	with	ADP
ijtc-1048	39	20	the	the	DET
ijtc-1048	39	21	comunity	comunity	NOUN
ijtc-1048	39	22	,	,	PUNCT
ijtc-1048	39	23	ultimately	ultimately	ADV
ijtc-1048	39	24	creating	create	VERB
ijtc-1048	39	25	a	a	DET
ijtc-1048	39	26	positive	positive	ADJ
ijtc-1048	39	27	firm	firm	ADJ
ijtc-1048	39	28	value	value	NOUN
ijtc-1048	39	29	(	(	PUNCT
ijtc-1048	39	30	almansoori	almansoori	NOUN
ijtc-1048	39	31	&	&	CCONJ
ijtc-1048	39	32	nobanee	nobanee	PROPN
ijtc-1048	39	33	,	,	PUNCT
ijtc-1048	39	34	2019	2019	NUM
ijtc-1048	39	35	)	)	PUNCT
ijtc-1048	39	36	.	.	PUNCT
ijtc-1048	40	1	furthermore	furthermore	ADV
ijtc-1048	40	2	,	,	PUNCT
ijtc-1048	40	3	sustainability	sustainability	NOUN
ijtc-1048	40	4	reporting	reporting	NOUN
ijtc-1048	40	5	is	be	AUX
ijtc-1048	40	6	becoming	become	VERB
ijtc-1048	40	7	an	an	DET
ijtc-1048	40	8	integral	integral	ADJ
ijtc-1048	40	9	part	part	NOUN
ijtc-1048	40	10	of	of	ADP
ijtc-1048	40	11	corporate	corporate	ADJ
ijtc-1048	40	12	governance	governance	NOUN
ijtc-1048	40	13	,	,	PUNCT
ijtc-1048	40	14	driven	drive	VERB
ijtc-1048	40	15	by	by	ADP
ijtc-1048	40	16	increasing	increase	VERB
ijtc-1048	40	17	awareness	awareness	NOUN
ijtc-1048	40	18	of	of	ADP
ijtc-1048	40	19	environmental	environmental	ADJ
ijtc-1048	40	20	and	and	CCONJ
ijtc-1048	40	21	social	social	ADJ
ijtc-1048	40	22	issues	issue	NOUN
ijtc-1048	40	23	among	among	ADP
ijtc-1048	40	24	investors	investor	NOUN
ijtc-1048	40	25	and	and	CCONJ
ijtc-1048	40	26	the	the	DET
ijtc-1048	40	27	broader	broad	ADJ
ijtc-1048	40	28	public	public	NOUN
ijtc-1048	40	29	.	.	PUNCT
ijtc-1048	41	1	investors	investor	NOUN
ijtc-1048	41	2	,	,	PUNCT
ijtc-1048	41	3	in	in	ADP
ijtc-1048	41	4	particular	particular	ADJ
ijtc-1048	41	5	,	,	PUNCT
ijtc-1048	41	6	are	be	AUX
ijtc-1048	41	7	showing	show	VERB
ijtc-1048	41	8	a	a	DET
ijtc-1048	41	9	growing	grow	VERB
ijtc-1048	41	10	interest	interest	NOUN
ijtc-1048	41	11	in	in	ADP
ijtc-1048	41	12	companies	company	NOUN
ijtc-1048	41	13	that	that	PRON
ijtc-1048	41	14	demonstrate	demonstrate	VERB
ijtc-1048	41	15	a	a	DET
ijtc-1048	41	16	commitment	commitment	NOUN
ijtc-1048	41	17	to	to	ADP
ijtc-1048	41	18	sustainable	sustainable	ADJ
ijtc-1048	41	19	and	and	CCONJ
ijtc-1048	41	20	responsible	responsible	ADJ
ijtc-1048	41	21	business	business	NOUN
ijtc-1048	41	22	practices	practice	NOUN
ijtc-1048	41	23	.	.	PUNCT
ijtc-1048	42	1	against	against	ADP
ijtc-1048	42	2	this	this	DET
ijtc-1048	42	3	backdrop	backdrop	NOUN
ijtc-1048	42	4	,	,	PUNCT
ijtc-1048	42	5	sustainability	sustainability	NOUN
ijtc-1048	42	6	reporting	reporting	NOUN
ijtc-1048	42	7	may	may	AUX
ijtc-1048	42	8	act	act	VERB
ijtc-1048	42	9	as	as	ADP
ijtc-1048	42	10	a	a	DET
ijtc-1048	42	11	moderating	moderate	VERB
ijtc-1048	42	12	force	force	NOUN
ijtc-1048	42	13	on	on	ADP
ijtc-1048	42	14	the	the	DET
ijtc-1048	42	15	influence	influence	NOUN
ijtc-1048	42	16	of	of	ADP
ijtc-1048	42	17	tax	tax	NOUN
ijtc-1048	42	18	avoidance	avoidance	NOUN
ijtc-1048	42	19	on	on	ADP
ijtc-1048	42	20	firm	firm	ADJ
ijtc-1048	42	21	value	value	NOUN
ijtc-1048	42	22	by	by	ADP
ijtc-1048	42	23	influencing	influence	VERB
ijtc-1048	42	24	investor	investor	NOUN
ijtc-1048	42	25	sentiment	sentiment	NOUN
ijtc-1048	42	26	.	.	PUNCT
ijtc-1048	43	1	firms	firm	NOUN
ijtc-1048	43	2	with	with	ADP
ijtc-1048	43	3	robust	robust	ADJ
ijtc-1048	43	4	sustainability	sustainability	NOUN
ijtc-1048	43	5	reporting	reporting	NOUN
ijtc-1048	43	6	may	may	AUX
ijtc-1048	43	7	be	be	AUX
ijtc-1048	43	8	better	well	ADV
ijtc-1048	43	9	positioned	position	VERB
ijtc-1048	43	10	to	to	PART
ijtc-1048	43	11	navigate	navigate	VERB
ijtc-1048	43	12	potential	potential	ADJ
ijtc-1048	43	13	reputational	reputational	ADJ
ijtc-1048	43	14	risks	risk	NOUN
ijtc-1048	43	15	associated	associate	VERB
ijtc-1048	43	16	with	with	ADP
ijtc-1048	43	17	aggressive	aggressive	ADJ
ijtc-1048	43	18	tax	tax	NOUN
ijtc-1048	43	19	planning	planning	NOUN
ijtc-1048	43	20	,	,	PUNCT
ijtc-1048	43	21	thus	thus	ADV
ijtc-1048	43	22	mitigating	mitigate	VERB
ijtc-1048	43	23	any	any	DET
ijtc-1048	43	24	negative	negative	ADJ
ijtc-1048	43	25	impact	impact	NOUN
ijtc-1048	43	26	on	on	ADP
ijtc-1048	43	27	their	their	PRON
ijtc-1048	43	28	market	market	NOUN
ijtc-1048	43	29	value	value	NOUN
ijtc-1048	43	30	.	.	PUNCT
ijtc-1048	44	1	the	the	DET
ijtc-1048	44	2	regulatory	regulatory	ADJ
ijtc-1048	44	3	environment	environment	NOUN
ijtc-1048	44	4	also	also	ADV
ijtc-1048	44	5	plays	play	VERB
ijtc-1048	44	6	a	a	DET
ijtc-1048	44	7	crucial	crucial	ADJ
ijtc-1048	44	8	role	role	NOUN
ijtc-1048	44	9	in	in	ADP
ijtc-1048	44	10	shaping	shape	VERB
ijtc-1048	44	11	the	the	DET
ijtc-1048	44	12	dynamics	dynamic	NOUN
ijtc-1048	44	13	between	between	ADP
ijtc-1048	44	14	tax	tax	NOUN
ijtc-1048	44	15	avoidance	avoidance	NOUN
ijtc-1048	44	16	,	,	PUNCT
ijtc-1048	44	17	sustainability	sustainability	NOUN
ijtc-1048	44	18	reporting	reporting	NOUN
ijtc-1048	44	19	,	,	PUNCT
ijtc-1048	44	20	and	and	CCONJ
ijtc-1048	44	21	firm	firm	ADJ
ijtc-1048	44	22	value	value	NOUN
ijtc-1048	44	23	.	.	PUNCT
ijtc-1048	45	1	governments	government	NOUN
ijtc-1048	45	2	and	and	CCONJ
ijtc-1048	45	3	regulatory	regulatory	ADJ
ijtc-1048	45	4	bodies	body	NOUN
ijtc-1048	45	5	are	be	AUX
ijtc-1048	45	6	increasingly	increasingly	ADV
ijtc-1048	45	7	emphasizing	emphasize	VERB
ijtc-1048	45	8	the	the	DET
ijtc-1048	45	9	importance	importance	NOUN
ijtc-1048	45	10	of	of	ADP
ijtc-1048	45	11	sustainable	sustainable	ADJ
ijtc-1048	45	12	business	business	NOUN
ijtc-1048	45	13	practices	practice	NOUN
ijtc-1048	45	14	,	,	PUNCT
ijtc-1048	45	15	and	and	CCONJ
ijtc-1048	45	16	some	some	DET
ijtc-1048	45	17	jurisdictions	jurisdiction	NOUN
ijtc-1048	45	18	are	be	AUX
ijtc-1048	45	19	introducing	introduce	VERB
ijtc-1048	45	20	reporting	reporting	NOUN
ijtc-1048	45	21	requirements	requirement	NOUN
ijtc-1048	45	22	related	relate	VERB
ijtc-1048	45	23	to	to	ADP
ijtc-1048	45	24	environmental	environmental	ADJ
ijtc-1048	45	25	and	and	CCONJ
ijtc-1048	45	26	social	social	ADJ
ijtc-1048	45	27	factors	factor	NOUN
ijtc-1048	45	28	.	.	PUNCT
ijtc-1048	46	1	the	the	DET
ijtc-1048	46	2	presence	presence	NOUN
ijtc-1048	46	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1048	46	4	the	the	DET
ijtc-1048	46	5	moderating	moderate	VERB
ijtc-1048	46	6	effect	effect	NOUN
ijtc-1048	46	7	of	of	ADP
ijtc-1048	46	8	sustainability	sustainability	NOUN
ijtc-1048	46	9	reporting	report	VERB
ijtc-1048	46	10	on	on	ADP
ijtc-1048	46	11	the	the	DET
ijtc-1048	46	12	influence	influence	NOUN
ijtc-1048	46	13	of	of	ADP
ijtc-1048	46	14	tax	tax	NOUN
ijtc-1048	46	15	avoidance	avoidance	NOUN
ijtc-1048	46	16	on	on	ADP
ijtc-1048	46	17	firm	firm	ADJ
ijtc-1048	46	18	value	value	NOUN
ijtc-1048	46	19	hendi	hendi	NOUN
ijtc-1048	46	20	,	,	PUNCT
ijtc-1048	46	21	pramesti	pramesti	NOUN
ijtc-1048	46	22	,	,	PUNCT
ijtc-1048	46	23	and	and	CCONJ
ijtc-1048	46	24	harsono	harsono	PROPN
ijtc-1048	46	25	223	223	NUM
ijtc-1048	46	26	|	|	ADV
ijtc-1048	46	27	ilomata	ilomata	PROPN
ijtc-1048	46	28	international	international	ADJ
ijtc-1048	46	29	journal	journal	NOUN
ijtc-1048	46	30	of	of	ADP
ijtc-1048	46	31	tax	tax	PROPN
ijtc-1048	46	32	&	&	CCONJ
ijtc-1048	46	33	accounting	accounting	NOUN
ijtc-1048	46	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	46	35	of	of	ADP
ijtc-1048	46	36	such	such	ADJ
ijtc-1048	46	37	regulations	regulation	NOUN
ijtc-1048	46	38	may	may	AUX
ijtc-1048	46	39	amplify	amplify	VERB
ijtc-1048	46	40	the	the	DET
ijtc-1048	46	41	moderating	moderate	VERB
ijtc-1048	46	42	effect	effect	NOUN
ijtc-1048	46	43	of	of	ADP
ijtc-1048	46	44	sustainability	sustainability	NOUN
ijtc-1048	46	45	reporting	report	VERB
ijtc-1048	46	46	on	on	ADP
ijtc-1048	46	47	the	the	DET
ijtc-1048	46	48	relationship	relationship	NOUN
ijtc-1048	46	49	between	between	ADP
ijtc-1048	46	50	tax	tax	NOUN
ijtc-1048	46	51	avoidance	avoidance	NOUN
ijtc-1048	46	52	and	and	CCONJ
ijtc-1048	46	53	firm	firm	ADJ
ijtc-1048	46	54	value	value	NOUN
ijtc-1048	46	55	.	.	PUNCT
ijtc-1048	47	1	companies	company	NOUN
ijtc-1048	47	2	complying	comply	VERB
ijtc-1048	47	3	with	with	ADP
ijtc-1048	47	4	these	these	DET
ijtc-1048	47	5	regulations	regulation	NOUN
ijtc-1048	47	6	may	may	AUX
ijtc-1048	47	7	find	find	VERB
ijtc-1048	47	8	themselves	themselves	PRON
ijtc-1048	47	9	under	under	ADP
ijtc-1048	47	10	greater	great	ADJ
ijtc-1048	47	11	scrutiny	scrutiny	NOUN
ijtc-1048	47	12	for	for	ADP
ijtc-1048	47	13	their	their	PRON
ijtc-1048	47	14	tax	tax	NOUN
ijtc-1048	47	15	practices	practice	NOUN
ijtc-1048	47	16	,	,	PUNCT
ijtc-1048	47	17	potentially	potentially	ADV
ijtc-1048	47	18	altering	alter	VERB
ijtc-1048	47	19	the	the	DET
ijtc-1048	47	20	calculus	calculus	NOUN
ijtc-1048	47	21	of	of	ADP
ijtc-1048	47	22	how	how	SCONJ
ijtc-1048	47	23	tax	tax	NOUN
ijtc-1048	47	24	avoidance	avoidance	NOUN
ijtc-1048	47	25	influences	influence	VERB
ijtc-1048	47	26	their	their	PRON
ijtc-1048	47	27	perceived	perceive	VERB
ijtc-1048	47	28	value	value	NOUN
ijtc-1048	47	29	.	.	PUNCT
ijtc-1048	48	1	in	in	ADP
ijtc-1048	48	2	conclution	conclution	NOUN
ijtc-1048	48	3	,	,	PUNCT
ijtc-1048	48	4	exploring	explore	VERB
ijtc-1048	48	5	the	the	DET
ijtc-1048	48	6	moderating	moderate	VERB
ijtc-1048	48	7	effect	effect	NOUN
ijtc-1048	48	8	of	of	ADP
ijtc-1048	48	9	sustainability	sustainability	NOUN
ijtc-1048	48	10	reporting	report	VERB
ijtc-1048	48	11	on	on	ADP
ijtc-1048	48	12	the	the	DET
ijtc-1048	48	13	relationship	relationship	NOUN
ijtc-1048	48	14	between	between	ADP
ijtc-1048	48	15	tax	tax	NOUN
ijtc-1048	48	16	avoidance	avoidance	NOUN
ijtc-1048	48	17	and	and	CCONJ
ijtc-1048	48	18	firm	firm	ADJ
ijtc-1048	48	19	value	value	NOUN
ijtc-1048	48	20	opens	open	VERB
ijtc-1048	48	21	a	a	DET
ijtc-1048	48	22	window	window	NOUN
ijtc-1048	48	23	into	into	ADP
ijtc-1048	48	24	the	the	DET
ijtc-1048	48	25	evolving	evolve	VERB
ijtc-1048	48	26	landscape	landscape	NOUN
ijtc-1048	48	27	of	of	ADP
ijtc-1048	48	28	corporate	corporate	ADJ
ijtc-1048	48	29	finance	finance	NOUN
ijtc-1048	48	30	,	,	PUNCT
ijtc-1048	48	31	governance	governance	NOUN
ijtc-1048	48	32	,	,	PUNCT
ijtc-1048	48	33	and	and	CCONJ
ijtc-1048	48	34	stakeholder	stakeholder	NOUN
ijtc-1048	48	35	expectations	expectation	NOUN
ijtc-1048	48	36	.	.	PUNCT
ijtc-1048	49	1	as	as	SCONJ
ijtc-1048	49	2	companies	company	NOUN
ijtc-1048	49	3	navigate	navigate	VERB
ijtc-1048	49	4	the	the	DET
ijtc-1048	49	5	delicate	delicate	ADJ
ijtc-1048	49	6	balance	balance	NOUN
ijtc-1048	49	7	between	between	ADP
ijtc-1048	49	8	financial	financial	ADJ
ijtc-1048	49	9	optimization	optimization	NOUN
ijtc-1048	49	10	and	and	CCONJ
ijtc-1048	49	11	ethical	ethical	ADJ
ijtc-1048	49	12	responsibility	responsibility	NOUN
ijtc-1048	49	13	,	,	PUNCT
ijtc-1048	49	14	understanding	understand	VERB
ijtc-1048	49	15	how	how	SCONJ
ijtc-1048	49	16	sustianbility	sustianbility	NOUN
ijtc-1048	49	17	reporting	reporting	NOUN
ijtc-1048	49	18	influences	influence	VERB
ijtc-1048	49	19	the	the	DET
ijtc-1048	49	20	impact	impact	NOUN
ijtc-1048	49	21	of	of	ADP
ijtc-1048	49	22	tax	tax	NOUN
ijtc-1048	49	23	avoidance	avoidance	NOUN
ijtc-1048	49	24	can	can	AUX
ijtc-1048	49	25	provide	provide	VERB
ijtc-1048	49	26	valuable	valuable	ADJ
ijtc-1048	49	27	insights	insight	NOUN
ijtc-1048	49	28	for	for	ADP
ijtc-1048	49	29	both	both	DET
ijtc-1048	49	30	scholars	scholar	NOUN
ijtc-1048	49	31	and	and	CCONJ
ijtc-1048	49	32	practitioners	practitioner	NOUN
ijtc-1048	49	33	in	in	ADP
ijtc-1048	49	34	the	the	DET
ijtc-1048	49	35	fields	field	NOUN
ijtc-1048	49	36	of	of	ADP
ijtc-1048	49	37	finance	finance	NOUN
ijtc-1048	49	38	,	,	PUNCT
ijtc-1048	49	39	accounting	accounting	NOUN
ijtc-1048	49	40	,	,	PUNCT
ijtc-1048	49	41	and	and	CCONJ
ijtc-1048	49	42	corporate	corporate	ADJ
ijtc-1048	49	43	social	social	ADJ
ijtc-1048	49	44	responsibility	responsibility	NOUN
ijtc-1048	49	45	.	.	PUNCT
ijtc-1048	50	1	this	this	DET
ijtc-1048	50	2	research	research	NOUN
ijtc-1048	50	3	seeks	seek	VERB
ijtc-1048	50	4	to	to	PART
ijtc-1048	50	5	contribute	contribute	VERB
ijtc-1048	50	6	to	to	ADP
ijtc-1048	50	7	this	this	DET
ijtc-1048	50	8	ongoing	ongoing	ADJ
ijtc-1048	50	9	discourse	discourse	NOUN
ijtc-1048	50	10	by	by	ADP
ijtc-1048	50	11	shedding	shed	VERB
ijtc-1048	50	12	light	light	NOUN
ijtc-1048	50	13	on	on	ADP
ijtc-1048	50	14	the	the	DET
ijtc-1048	50	15	intricate	intricate	ADJ
ijtc-1048	50	16	interplay	interplay	NOUN
ijtc-1048	50	17	between	between	ADP
ijtc-1048	50	18	financial	financial	ADJ
ijtc-1048	50	19	strategies	strategy	NOUN
ijtc-1048	50	20	,	,	PUNCT
ijtc-1048	50	21	transparency	transparency	NOUN
ijtc-1048	50	22	,	,	PUNCT
ijtc-1048	50	23	and	and	CCONJ
ijtc-1048	50	24	long	long	ADJ
ijtc-1048	50	25	-	-	PUNCT
ijtc-1048	50	26	term	term	NOUN
ijtc-1048	50	27	sustainable	sustainable	ADJ
ijtc-1048	50	28	value	value	NOUN
ijtc-1048	50	29	creation	creation	NOUN
ijtc-1048	50	30	.	.	PUNCT
ijtc-1048	51	1	furthermore	furthermore	ADV
ijtc-1048	51	2	,	,	PUNCT
ijtc-1048	51	3	the	the	DET
ijtc-1048	51	4	importance	importance	NOUN
ijtc-1048	51	5	of	of	ADP
ijtc-1048	51	6	analyzing	analyze	VERB
ijtc-1048	51	7	the	the	DET
ijtc-1048	51	8	role	role	NOUN
ijtc-1048	51	9	of	of	ADP
ijtc-1048	51	10	sustainability	sustainability	NOUN
ijtc-1048	51	11	reporting	reporting	NOUN
ijtc-1048	51	12	,	,	PUNCT
ijtc-1048	51	13	which	which	PRON
ijtc-1048	51	14	are	be	AUX
ijtc-1048	51	15	not	not	PART
ijtc-1048	51	16	mandatory	mandatory	ADJ
ijtc-1048	51	17	in	in	ADP
ijtc-1048	51	18	indonesia	indonesia	PROPN
ijtc-1048	51	19	until	until	ADP
ijtc-1048	51	20	recently	recently	ADV
ijtc-1048	51	21	in	in	ADP
ijtc-1048	51	22	2019	2019	NUM
ijtc-1048	51	23	(	(	PUNCT
ijtc-1048	51	24	pwc	pwc	NOUN
ijtc-1048	51	25	,	,	PUNCT
ijtc-1048	51	26	2023	2023	NUM
ijtc-1048	51	27	)	)	PUNCT
ijtc-1048	51	28	,	,	PUNCT
ijtc-1048	51	29	can	can	AUX
ijtc-1048	51	30	enhance	enhance	VERB
ijtc-1048	51	31	understanding	understanding	NOUN
ijtc-1048	51	32	of	of	ADP
ijtc-1048	51	33	the	the	DET
ijtc-1048	51	34	impact	impact	NOUN
ijtc-1048	51	35	of	of	ADP
ijtc-1048	51	36	sustainability	sustainability	NOUN
ijtc-1048	51	37	reports	report	NOUN
ijtc-1048	51	38	on	on	ADP
ijtc-1048	51	39	changing	change	VERB
ijtc-1048	51	40	shareholders	shareholder	NOUN
ijtc-1048	51	41	’	'	PUNCT
ijtc-1048	51	42	perception	perception	NOUN
ijtc-1048	51	43	of	of	ADP
ijtc-1048	51	44	tax	tax	NOUN
ijtc-1048	51	45	avoidance	avoidance	NOUN
ijtc-1048	51	46	.	.	PUNCT
ijtc-1048	52	1	tax	tax	NOUN
ijtc-1048	52	2	avoidance	avoidance	NOUN
ijtc-1048	52	3	,	,	PUNCT
ijtc-1048	52	4	the	the	DET
ijtc-1048	52	5	legal	legal	ADJ
ijtc-1048	52	6	practice	practice	NOUN
ijtc-1048	52	7	of	of	ADP
ijtc-1048	52	8	minimizing	minimize	VERB
ijtc-1048	52	9	tax	tax	NOUN
ijtc-1048	52	10	ability	ability	NOUN
ijtc-1048	52	11	through	through	ADP
ijtc-1048	52	12	strategic	strategic	ADJ
ijtc-1048	52	13	financial	financial	ADJ
ijtc-1048	52	14	planning	planning	NOUN
ijtc-1048	52	15	,	,	PUNCT
ijtc-1048	52	16	has	have	VERB
ijtc-1048	52	17	a	a	DET
ijtc-1048	52	18	complex	complex	ADJ
ijtc-1048	52	19	multifaceted	multifaceted	ADJ
ijtc-1048	52	20	impact	impact	NOUN
ijtc-1048	52	21	on	on	ADP
ijtc-1048	52	22	firm	firm	ADJ
ijtc-1048	52	23	value	value	NOUN
ijtc-1048	52	24	(	(	PUNCT
ijtc-1048	52	25	lestari	lestari	PROPN
ijtc-1048	52	26	&	&	CCONJ
ijtc-1048	52	27	ningrum	ningrum	PROPN
ijtc-1048	52	28	,	,	PUNCT
ijtc-1048	52	29	2018	2018	NUM
ijtc-1048	52	30	)	)	PUNCT
ijtc-1048	52	31	.	.	PUNCT
ijtc-1048	53	1	the	the	DET
ijtc-1048	53	2	relationship	relationship	NOUN
ijtc-1048	53	3	between	between	ADP
ijtc-1048	53	4	tax	tax	NOUN
ijtc-1048	53	5	avoidance	avoidance	NOUN
ijtc-1048	53	6	and	and	CCONJ
ijtc-1048	53	7	fim	fim	NOUN
ijtc-1048	53	8	value	value	NOUN
ijtc-1048	53	9	is	be	AUX
ijtc-1048	53	10	often	often	ADV
ijtc-1048	53	11	intricate	intricate	ADJ
ijtc-1048	53	12	,	,	PUNCT
ijtc-1048	53	13	influenced	influence	VERB
ijtc-1048	53	14	by	by	ADP
ijtc-1048	53	15	various	various	ADJ
ijtc-1048	53	16	factors	factor	NOUN
ijtc-1048	53	17	such	such	ADJ
ijtc-1048	53	18	as	as	ADP
ijtc-1048	53	19	industry	industry	NOUN
ijtc-1048	53	20	dynamics	dynamic	NOUN
ijtc-1048	53	21	,	,	PUNCT
ijtc-1048	53	22	regalatory	regalatory	NOUN
ijtc-1048	53	23	enviroments	enviroment	NOUN
ijtc-1048	53	24	,	,	PUNCT
ijtc-1048	53	25	and	and	CCONJ
ijtc-1048	53	26	stakeholder	stakeholder	NOUN
ijtc-1048	53	27	perceptions	perception	NOUN
ijtc-1048	53	28	.	.	PUNCT
ijtc-1048	54	1	one	one	NUM
ijtc-1048	54	2	key	key	ADJ
ijtc-1048	54	3	aspect	aspect	NOUN
ijtc-1048	54	4	of	of	ADP
ijtc-1048	54	5	tax	tax	NOUN
ijtc-1048	54	6	strategies	strategy	NOUN
ijtc-1048	54	7	,	,	PUNCT
ijtc-1048	54	8	companies	company	NOUN
ijtc-1048	54	9	can	can	AUX
ijtc-1048	54	10	reduce	reduce	VERB
ijtc-1048	54	11	their	their	PRON
ijtc-1048	54	12	tax	tax	NOUN
ijtc-1048	54	13	burden	burden	NOUN
ijtc-1048	54	14	,	,	PUNCT
ijtc-1048	54	15	leading	lead	VERB
ijtc-1048	54	16	to	to	ADP
ijtc-1048	54	17	higher	high	ADJ
ijtc-1048	54	18	net	net	ADJ
ijtc-1048	54	19	income	income	NOUN
ijtc-1048	54	20	and	and	CCONJ
ijtc-1048	54	21	,	,	PUNCT
ijtc-1048	54	22	consequently	consequently	ADV
ijtc-1048	54	23	,	,	PUNCT
ijtc-1048	54	24	an	an	DET
ijtc-1048	54	25	increase	increase	NOUN
ijtc-1048	54	26	in	in	ADP
ijtc-1048	54	27	firm	firm	ADJ
ijtc-1048	54	28	value	value	NOUN
ijtc-1048	54	29	.	.	PUNCT
ijtc-1048	55	1	this	this	PRON
ijtc-1048	55	2	is	be	AUX
ijtc-1048	55	3	particularly	particularly	ADV
ijtc-1048	55	4	relevant	relevant	ADJ
ijtc-1048	55	5	in	in	ADP
ijtc-1048	55	6	industries	industry	NOUN
ijtc-1048	55	7	where	where	SCONJ
ijtc-1048	55	8	profit	profit	NOUN
ijtc-1048	55	9	margins	margin	NOUN
ijtc-1048	55	10	are	be	AUX
ijtc-1048	55	11	tight	tight	ADJ
ijtc-1048	55	12	,	,	PUNCT
ijtc-1048	55	13	and	and	CCONJ
ijtc-1048	55	14	every	every	DET
ijtc-1048	55	15	percentage	percentage	NOUN
ijtc-1048	55	16	point	point	NOUN
ijtc-1048	55	17	of	of	ADP
ijtc-1048	55	18	tax	tax	NOUN
ijtc-1048	55	19	savings	saving	NOUN
ijtc-1048	55	20	can	can	AUX
ijtc-1048	55	21	significantly	significantly	ADV
ijtc-1048	55	22	contribute	contribute	VERB
ijtc-1048	55	23	to	to	ADP
ijtc-1048	55	24	overall	overall	ADJ
ijtc-1048	55	25	financial	financial	ADJ
ijtc-1048	55	26	health	health	NOUN
ijtc-1048	55	27	.	.	PUNCT
ijtc-1048	56	1	however	however	ADV
ijtc-1048	56	2	,	,	PUNCT
ijtc-1048	56	3	the	the	DET
ijtc-1048	56	4	impact	impact	NOUN
ijtc-1048	56	5	of	of	ADP
ijtc-1048	56	6	tax	tax	NOUN
ijtc-1048	56	7	avoidance	avoidance	NOUN
ijtc-1048	56	8	on	on	ADP
ijtc-1048	56	9	firm	firm	ADJ
ijtc-1048	56	10	value	value	NOUN
ijtc-1048	56	11	is	be	AUX
ijtc-1048	56	12	not	not	PART
ijtc-1048	56	13	uniformly	uniformly	ADV
ijtc-1048	56	14	positive	positive	ADJ
ijtc-1048	56	15	.	.	PUNCT
ijtc-1048	57	1	stakeholders	stakeholder	NOUN
ijtc-1048	57	2	,	,	PUNCT
ijtc-1048	57	3	including	include	VERB
ijtc-1048	57	4	investors	investor	NOUN
ijtc-1048	57	5	and	and	CCONJ
ijtc-1048	57	6	the	the	DET
ijtc-1048	57	7	public	public	NOUN
ijtc-1048	57	8	,	,	PUNCT
ijtc-1048	57	9	may	may	AUX
ijtc-1048	57	10	view	view	VERB
ijtc-1048	57	11	aggressive	aggressive	ADJ
ijtc-1048	57	12	tax	tax	NOUN
ijtc-1048	57	13	palnning	palnning	NOUN
ijtc-1048	57	14	with	with	ADP
ijtc-1048	57	15	skepticism	skepticism	NOUN
ijtc-1048	57	16	,	,	PUNCT
ijtc-1048	57	17	as	as	SCONJ
ijtc-1048	57	18	it	it	PRON
ijtc-1048	57	19	can	can	AUX
ijtc-1048	57	20	raise	raise	VERB
ijtc-1048	57	21	ethical	ethical	ADJ
ijtc-1048	57	22	concerns	concern	NOUN
ijtc-1048	57	23	.	.	PUNCT
ijtc-1048	58	1	excessive	excessive	ADJ
ijtc-1048	58	2	tax	tax	NOUN
ijtc-1048	58	3	avoidance	avoidance	NOUN
ijtc-1048	58	4	may	may	AUX
ijtc-1048	58	5	lead	lead	VERB
ijtc-1048	58	6	to	to	ADP
ijtc-1048	58	7	reputaional	reputaional	ADJ
ijtc-1048	58	8	damage	damage	NOUN
ijtc-1048	58	9	,	,	PUNCT
ijtc-1048	58	10	eroding	erode	VERB
ijtc-1048	58	11	trust	trust	NOUN
ijtc-1048	58	12	and	and	CCONJ
ijtc-1048	58	13	goowill	goowill	NOUN
ijtc-1048	58	14	,	,	PUNCT
ijtc-1048	58	15	which	which	PRON
ijtc-1048	58	16	can	can	AUX
ijtc-1048	58	17	have	have	VERB
ijtc-1048	58	18	a	a	DET
ijtc-1048	58	19	determental	determental	ADJ
ijtc-1048	58	20	effect	effect	NOUN
ijtc-1048	58	21	on	on	ADP
ijtc-1048	58	22	firm	firm	NOUN
ijtc-1048	58	23	’s	’s	PART
ijtc-1048	58	24	market	market	NOUN
ijtc-1048	58	25	value	value	NOUN
ijtc-1048	58	26	.	.	PUNCT
ijtc-1048	59	1	additionally	additionally	ADV
ijtc-1048	59	2	,	,	PUNCT
ijtc-1048	59	3	the	the	DET
ijtc-1048	59	4	regulatory	regulatory	ADJ
ijtc-1048	59	5	environment	environment	NOUN
ijtc-1048	59	6	play	play	VERB
ijtc-1048	59	7	a	a	DET
ijtc-1048	59	8	crucial	crucial	ADJ
ijtc-1048	59	9	role	role	NOUN
ijtc-1048	59	10	in	in	ADP
ijtc-1048	59	11	shaping	shape	VERB
ijtc-1048	59	12	the	the	DET
ijtc-1048	59	13	consequences	consequence	NOUN
ijtc-1048	59	14	of	of	ADP
ijtc-1048	59	15	tax	tax	NOUN
ijtc-1048	59	16	avoidance	avoidance	NOUN
ijtc-1048	59	17	.	.	PUNCT
ijtc-1048	60	1	changes	change	NOUN
ijtc-1048	60	2	in	in	ADP
ijtc-1048	60	3	tax	tax	NOUN
ijtc-1048	60	4	laws	law	NOUN
ijtc-1048	60	5	or	or	CCONJ
ijtc-1048	60	6	increased	increase	VERB
ijtc-1048	60	7	scrutiny	scrutiny	NOUN
ijtc-1048	60	8	from	from	ADP
ijtc-1048	60	9	tax	tax	NOUN
ijtc-1048	60	10	authorities	authority	NOUN
ijtc-1048	60	11	can	can	AUX
ijtc-1048	60	12	expose	expose	VERB
ijtc-1048	60	13	companies	company	NOUN
ijtc-1048	60	14	engaged	engage	VERB
ijtc-1048	60	15	in	in	ADP
ijtc-1048	60	16	aggrassive	aggrassive	ADJ
ijtc-1048	60	17	tax	tax	NOUN
ijtc-1048	60	18	practice	practice	NOUN
ijtc-1048	60	19	to	to	ADP
ijtc-1048	60	20	legal	legal	ADJ
ijtc-1048	60	21	and	and	CCONJ
ijtc-1048	60	22	financial	financial	ADJ
ijtc-1048	60	23	risks	risk	NOUN
ijtc-1048	60	24	,	,	PUNCT
ijtc-1048	60	25	affecting	affect	VERB
ijtc-1048	60	26	their	their	PRON
ijtc-1048	60	27	overall	overall	ADJ
ijtc-1048	60	28	value	value	NOUN
ijtc-1048	60	29	.	.	PUNCT
ijtc-1048	61	1	the	the	DET
ijtc-1048	61	2	supervison	supervison	NOUN
ijtc-1048	61	3	and	and	CCONJ
ijtc-1048	61	4	enforcement	enforcement	NOUN
ijtc-1048	61	5	of	of	ADP
ijtc-1048	61	6	tax	tax	NOUN
ijtc-1048	61	7	laws	law	NOUN
ijtc-1048	61	8	in	in	ADP
ijtc-1048	61	9	indonesia	indonesia	PROPN
ijtc-1048	61	10	are	be	AUX
ijtc-1048	61	11	still	still	ADV
ijtc-1048	61	12	relatively	relatively	ADV
ijtc-1048	61	13	weak	weak	ADJ
ijtc-1048	61	14	,	,	PUNCT
ijtc-1048	61	15	leading	lead	VERB
ijtc-1048	61	16	to	to	ADP
ijtc-1048	61	17	the	the	DET
ijtc-1048	61	18	investors	investor	NOUN
ijtc-1048	61	19	benefiting	benefit	VERB
ijtc-1048	61	20	more	more	ADJ
ijtc-1048	61	21	from	from	ADP
ijtc-1048	61	22	tax	tax	NOUN
ijtc-1048	61	23	avoidance	avoidance	NOUN
ijtc-1048	61	24	activities	activity	NOUN
ijtc-1048	61	25	than	than	ADP
ijtc-1048	61	26	the	the	DET
ijtc-1048	61	27	risks	risk	NOUN
ijtc-1048	61	28	that	that	PRON
ijtc-1048	61	29	can	can	AUX
ijtc-1048	61	30	be	be	AUX
ijtc-1048	61	31	detected	detect	VERB
ijtc-1048	61	32	by	by	ADP
ijtc-1048	61	33	tax	tax	NOUN
ijtc-1048	61	34	authorities	authority	NOUN
ijtc-1048	61	35	(	(	PUNCT
ijtc-1048	61	36	irawan	irawan	PROPN
ijtc-1048	61	37	&	&	CCONJ
ijtc-1048	61	38	turwanto	turwanto	PROPN
ijtc-1048	61	39	,	,	PUNCT
ijtc-1048	61	40	2020	2020	NUM
ijtc-1048	61	41	)	)	PUNCT
ijtc-1048	61	42	.	.	PUNCT
ijtc-1048	62	1	generally	generally	ADV
ijtc-1048	62	2	,	,	PUNCT
ijtc-1048	62	3	tax	tax	NOUN
ijtc-1048	62	4	avoidance	avoidance	NOUN
ijtc-1048	62	5	practices	practice	NOUN
ijtc-1048	62	6	are	be	AUX
ijtc-1048	62	7	conducted	conduct	VERB
ijtc-1048	62	8	within	within	ADP
ijtc-1048	62	9	the	the	DET
ijtc-1048	62	10	scope	scope	NOUN
ijtc-1048	62	11	of	of	ADP
ijtc-1048	62	12	tax	tax	NOUN
ijtc-1048	62	13	regulations	regulation	NOUN
ijtc-1048	62	14	(	(	PUNCT
ijtc-1048	62	15	lestari	lestari	PROPN
ijtc-1048	62	16	&	&	CCONJ
ijtc-1048	62	17	ningrum	ningrum	PROPN
ijtc-1048	62	18	,	,	PUNCT
ijtc-1048	62	19	2018	2018	NUM
ijtc-1048	62	20	;	;	PUNCT
ijtc-1048	62	21	yee	yee	PROPN
ijtc-1048	62	22	,	,	PUNCT
ijtc-1048	62	23	s	s	PROPN
ijtc-1048	62	24	&	&	CCONJ
ijtc-1048	62	25	abdullah	abdullah	PROPN
ijtc-1048	62	26	,	,	PUNCT
ijtc-1048	62	27	2018	2018	NUM
ijtc-1048	62	28	)	)	PUNCT
ijtc-1048	62	29	.	.	PUNCT
ijtc-1048	63	1	the	the	DET
ijtc-1048	63	2	relationship	relationship	NOUN
ijtc-1048	63	3	between	between	ADP
ijtc-1048	63	4	tax	tax	NOUN
ijtc-1048	63	5	avoidance	avoidance	NOUN
ijtc-1048	63	6	and	and	CCONJ
ijtc-1048	63	7	firm	firm	ADJ
ijtc-1048	63	8	value	value	NOUN
ijtc-1048	63	9	is	be	AUX
ijtc-1048	63	10	further	far	ADV
ijtc-1048	63	11	nuanced	nuanced	ADJ
ijtc-1048	63	12	by	by	ADP
ijtc-1048	63	13	the	the	DET
ijtc-1048	63	14	potential	potential	ADJ
ijtc-1048	63	15	impact	impact	NOUN
ijtc-1048	63	16	on	on	ADP
ijtc-1048	63	17	a	a	DET
ijtc-1048	63	18	company	company	NOUN
ijtc-1048	63	19	’s	’s	PART
ijtc-1048	63	20	cost	cost	NOUN
ijtc-1048	63	21	of	of	ADP
ijtc-1048	63	22	capital	capital	NOUN
ijtc-1048	63	23	.	.	PUNCT
ijtc-1048	64	1	while	while	SCONJ
ijtc-1048	64	2	tax	tax	NOUN
ijtc-1048	64	3	avoidance	avoidance	NOUN
ijtc-1048	64	4	can	can	AUX
ijtc-1048	64	5	contribute	contribute	VERB
ijtc-1048	64	6	positively	positively	ADV
ijtc-1048	64	7	to	to	ADP
ijtc-1048	64	8	earnings	earning	NOUN
ijtc-1048	64	9	,	,	PUNCT
ijtc-1048	64	10	it	it	PRON
ijtc-1048	64	11	may	may	AUX
ijtc-1048	64	12	increase	increase	VERB
ijtc-1048	64	13	a	a	DET
ijtc-1048	64	14	firm	firm	NOUN
ijtc-1048	64	15	’s	’s	PART
ijtc-1048	64	16	risk	risk	NOUN
ijtc-1048	64	17	profile	profile	NOUN
ijtc-1048	64	18	,	,	PUNCT
ijtc-1048	64	19	leading	lead	VERB
ijtc-1048	64	20	to	to	ADP
ijtc-1048	64	21	higher	high	ADJ
ijtc-1048	64	22	required	require	VERB
ijtc-1048	64	23	returns	return	NOUN
ijtc-1048	64	24	from	from	ADP
ijtc-1048	64	25	investors	investor	NOUN
ijtc-1048	64	26	.	.	PUNCT
ijtc-1048	65	1	this	this	PRON
ijtc-1048	65	2	can	can	AUX
ijtc-1048	65	3	offset	offset	VERB
ijtc-1048	65	4	the	the	DET
ijtc-1048	65	5	gains	gain	NOUN
ijtc-1048	65	6	from	from	ADP
ijtc-1048	65	7	reduces	reduce	VERB
ijtc-1048	65	8	tax	tax	NOUN
ijtc-1048	65	9	expenses	expense	NOUN
ijtc-1048	65	10	,	,	PUNCT
ijtc-1048	65	11	influencing	influence	VERB
ijtc-1048	65	12	the	the	DET
ijtc-1048	65	13	firms	firm	NOUN
ijtc-1048	65	14	’s	’s	PART
ijtc-1048	65	15	overall	overall	ADJ
ijtc-1048	65	16	valuation	valuation	NOUN
ijtc-1048	65	17	.	.	PUNCT
ijtc-1048	66	1	moreover	moreover	ADV
ijtc-1048	66	2	,	,	PUNCT
ijtc-1048	66	3	tax	tax	NOUN
ijtc-1048	66	4	considerations	consideration	NOUN
ijtc-1048	66	5	can	can	AUX
ijtc-1048	66	6	impact	impact	VERB
ijtc-1048	66	7	investment	investment	NOUN
ijtc-1048	66	8	decisions	decision	NOUN
ijtc-1048	66	9	and	and	CCONJ
ijtc-1048	66	10	capital	capital	NOUN
ijtc-1048	66	11	allocation	allocation	NOUN
ijtc-1048	66	12	,	,	PUNCT
ijtc-1048	66	13	affecting	affect	VERB
ijtc-1048	66	14	a	a	DET
ijtc-1048	66	15	company	company	NOUN
ijtc-1048	66	16	’s	’s	PART
ijtc-1048	66	17	growth	growth	NOUN
ijtc-1048	66	18	prospect	prospect	NOUN
ijtc-1048	66	19	and	and	CCONJ
ijtc-1048	66	20	,	,	PUNCT
ijtc-1048	66	21	conswquently	conswquently	ADV
ijtc-1048	66	22	,	,	PUNCT
ijtc-1048	66	23	its	its	PRON
ijtc-1048	66	24	long	long	ADJ
ijtc-1048	66	25	-	-	PUNCT
ijtc-1048	66	26	term	term	NOUN
ijtc-1048	66	27	value	value	NOUN
ijtc-1048	66	28	.	.	PUNCT
ijtc-1048	67	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1048	67	2	the	the	DET
ijtc-1048	67	3	moderating	moderate	VERB
ijtc-1048	67	4	effect	effect	NOUN
ijtc-1048	67	5	of	of	ADP
ijtc-1048	67	6	sustainability	sustainability	NOUN
ijtc-1048	67	7	reporting	report	VERB
ijtc-1048	67	8	on	on	ADP
ijtc-1048	67	9	the	the	DET
ijtc-1048	67	10	influence	influence	NOUN
ijtc-1048	67	11	of	of	ADP
ijtc-1048	67	12	tax	tax	NOUN
ijtc-1048	67	13	avoidance	avoidance	NOUN
ijtc-1048	67	14	on	on	ADP
ijtc-1048	67	15	firm	firm	ADJ
ijtc-1048	67	16	value	value	NOUN
ijtc-1048	67	17	hendi	hendi	NOUN
ijtc-1048	67	18	,	,	PUNCT
ijtc-1048	67	19	pramesti	pramesti	NOUN
ijtc-1048	67	20	,	,	PUNCT
ijtc-1048	67	21	and	and	CCONJ
ijtc-1048	67	22	harsono	harsono	NOUN
ijtc-1048	67	23	224	224	NUM
ijtc-1048	67	24	|	|	ADV
ijtc-1048	67	25	ilomata	ilomata	PROPN
ijtc-1048	67	26	international	international	ADJ
ijtc-1048	67	27	journal	journal	NOUN
ijtc-1048	67	28	of	of	ADP
ijtc-1048	67	29	tax	tax	PROPN
ijtc-1048	67	30	&	&	CCONJ
ijtc-1048	67	31	accounting	account	VERB
ijtc-1048	67	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	67	33	investors	investor	NOUN
ijtc-1048	67	34	and	and	CCONJ
ijtc-1048	67	35	analysts	analyst	NOUN
ijtc-1048	67	36	closely	closely	ADV
ijtc-1048	67	37	monitor	monitor	VERB
ijtc-1048	67	38	a	a	DET
ijtc-1048	67	39	firm	firm	NOUN
ijtc-1048	67	40	’s	’s	PART
ijtc-1048	67	41	effective	effective	ADJ
ijtc-1048	67	42	tax	tax	NOUN
ijtc-1048	67	43	rate	rate	NOUN
ijtc-1048	67	44	as	as	ADP
ijtc-1048	67	45	akey	akey	PROPN
ijtc-1048	67	46	performance	performance	NOUN
ijtc-1048	67	47	metric	metric	ADJ
ijtc-1048	67	48	.	.	PUNCT
ijtc-1048	68	1	transparency	transparency	NOUN
ijtc-1048	68	2	in	in	ADP
ijtc-1048	68	3	financial	financial	ADJ
ijtc-1048	68	4	reporting	reporting	NOUN
ijtc-1048	68	5	regarding	regard	VERB
ijtc-1048	68	6	tax	tax	NOUN
ijtc-1048	68	7	strategies	strategy	NOUN
ijtc-1048	68	8	can	can	AUX
ijtc-1048	68	9	mitigate	mitigate	VERB
ijtc-1048	68	10	concerns	concern	NOUN
ijtc-1048	68	11	and	and	CCONJ
ijtc-1048	68	12	positively	positively	ADV
ijtc-1048	68	13	influence	influence	VERB
ijtc-1048	68	14	the	the	DET
ijtc-1048	68	15	market	market	NOUN
ijtc-1048	68	16	perception	perception	NOUN
ijtc-1048	68	17	of	of	ADP
ijtc-1048	68	18	a	a	DET
ijtc-1048	68	19	company	company	NOUN
ijtc-1048	68	20	.	.	PUNCT
ijtc-1048	69	1	striking	strike	VERB
ijtc-1048	69	2	the	the	DET
ijtc-1048	69	3	right	right	ADJ
ijtc-1048	69	4	balance	balance	NOUN
ijtc-1048	69	5	between	between	ADP
ijtc-1048	69	6	tax	tax	NOUN
ijtc-1048	69	7	efficiency	efficiency	NOUN
ijtc-1048	69	8	and	and	CCONJ
ijtc-1048	69	9	ethical	ethical	ADJ
ijtc-1048	69	10	behavior	behavior	NOUN
ijtc-1048	69	11	is	be	AUX
ijtc-1048	69	12	crucial	crucial	ADJ
ijtc-1048	69	13	for	for	ADP
ijtc-1048	69	14	firms	firm	NOUN
ijtc-1048	69	15	aiming	aim	VERB
ijtc-1048	69	16	to	to	PART
ijtc-1048	69	17	maximize	maximize	VERB
ijtc-1048	69	18	shareholder	shareholder	NOUN
ijtc-1048	69	19	value	value	NOUN
ijtc-1048	69	20	in	in	ADP
ijtc-1048	69	21	the	the	DET
ijtc-1048	69	22	long	long	ADJ
ijtc-1048	69	23	run	run	NOUN
ijtc-1048	69	24	.	.	PUNCT
ijtc-1048	70	1	in	in	ADP
ijtc-1048	70	2	summary	summary	NOUN
ijtc-1048	70	3	,	,	PUNCT
ijtc-1048	70	4	the	the	DET
ijtc-1048	70	5	effect	effect	NOUN
ijtc-1048	70	6	of	of	ADP
ijtc-1048	70	7	tax	tax	NOUN
ijtc-1048	70	8	avoidance	avoidance	NOUN
ijtc-1048	70	9	on	on	ADP
ijtc-1048	70	10	firm	firm	ADJ
ijtc-1048	70	11	value	value	NOUN
ijtc-1048	70	12	is	be	AUX
ijtc-1048	70	13	a	a	DET
ijtc-1048	70	14	dynamic	dynamic	ADJ
ijtc-1048	70	15	interplay	interplay	NOUN
ijtc-1048	70	16	of	of	ADP
ijtc-1048	70	17	financial	financial	ADJ
ijtc-1048	70	18	,	,	PUNCT
ijtc-1048	70	19	ethical	ethical	ADJ
ijtc-1048	70	20	,	,	PUNCT
ijtc-1048	70	21	and	and	CCONJ
ijtc-1048	70	22	regalatory	regalatory	ADJ
ijtc-1048	70	23	factors	factor	NOUN
ijtc-1048	70	24	,	,	PUNCT
ijtc-1048	70	25	and	and	CCONJ
ijtc-1048	70	26	companies	company	NOUN
ijtc-1048	70	27	must	must	AUX
ijtc-1048	70	28	navigate	navigate	VERB
ijtc-1048	70	29	this	this	DET
ijtc-1048	70	30	landscape	landscape	NOUN
ijtc-1048	70	31	strategically	strategically	ADV
ijtc-1048	70	32	to	to	PART
ijtc-1048	70	33	achive	achive	VERB
ijtc-1048	70	34	sustainable	sustainable	ADJ
ijtc-1048	70	35	growth	growth	NOUN
ijtc-1048	70	36	and	and	CCONJ
ijtc-1048	70	37	maintain	maintain	VERB
ijtc-1048	70	38	stakeholder	stakeholder	NOUN
ijtc-1048	70	39	trust	trust	PROPN
ijtc-1048	70	40	.	.	PUNCT
ijtc-1048	71	1	research	research	NOUN
ijtc-1048	71	2	by	by	ADP
ijtc-1048	71	3	herron	herron	PROPN
ijtc-1048	71	4	and	and	CCONJ
ijtc-1048	71	5	nahata	nahata	PROPN
ijtc-1048	71	6	(	(	PUNCT
ijtc-1048	71	7	herron	herron	PROPN
ijtc-1048	71	8	&	&	CCONJ
ijtc-1048	71	9	nahata	nahata	PROPN
ijtc-1048	71	10	,	,	PUNCT
ijtc-1048	71	11	2020	2020	NUM
ijtc-1048	71	12	)	)	PUNCT
ijtc-1048	71	13	suggests	suggest	VERB
ijtc-1048	71	14	that	that	SCONJ
ijtc-1048	71	15	the	the	DET
ijtc-1048	71	16	firm	firm	ADJ
ijtc-1048	71	17	value	value	NOUN
ijtc-1048	71	18	is	be	AUX
ijtc-1048	71	19	significantly	significantly	ADV
ijtc-1048	71	20	positively	positively	ADV
ijtc-1048	71	21	influenced	influence	VERB
ijtc-1048	71	22	by	by	ADP
ijtc-1048	71	23	tax	tax	NOUN
ijtc-1048	71	24	avoidance	avoidance	NOUN
ijtc-1048	71	25	.	.	PUNCT
ijtc-1048	72	1	the	the	DET
ijtc-1048	72	2	research	research	NOUN
ijtc-1048	72	3	conducted	conduct	VERB
ijtc-1048	72	4	by	by	ADP
ijtc-1048	72	5	irianto	irianto	ADP
ijtc-1048	72	6	,	,	PUNCT
ijtc-1048	72	7	sudibyo	sudibyo	NOUN
ijtc-1048	72	8	,	,	PUNCT
ijtc-1048	72	9	and	and	CCONJ
ijtc-1048	72	10	wafirli	wafirli	NOUN
ijtc-1048	72	11	(	(	PUNCT
ijtc-1048	72	12	2017	2017	NUM
ijtc-1048	72	13	)	)	PUNCT
ijtc-1048	72	14	stated	state	VERB
ijtc-1048	72	15	that	that	SCONJ
ijtc-1048	72	16	profitability	profitability	NOUN
ijtc-1048	72	17	can	can	AUX
ijtc-1048	72	18	influence	influence	VERB
ijtc-1048	72	19	a	a	DET
ijtc-1048	72	20	firm	firm	ADJ
ijtc-1048	72	21	value	value	NOUN
ijtc-1048	72	22	through	through	ADP
ijtc-1048	72	23	profit	profit	NOUN
ijtc-1048	72	24	enhancement	enhancement	NOUN
ijtc-1048	72	25	.	.	PUNCT
ijtc-1048	73	1	companies	company	NOUN
ijtc-1048	73	2	with	with	ADP
ijtc-1048	73	3	high	high	ADJ
ijtc-1048	73	4	revenue	revenue	NOUN
ijtc-1048	73	5	are	be	AUX
ijtc-1048	73	6	highly	highly	ADV
ijtc-1048	73	7	susceptible	susceptible	ADJ
ijtc-1048	73	8	to	to	ADP
ijtc-1048	73	9	utilizing	utilize	VERB
ijtc-1048	73	10	tax	tax	NOUN
ijtc-1048	73	11	avoidance	avoidance	NOUN
ijtc-1048	73	12	strategies	strategy	NOUN
ijtc-1048	73	13	to	to	PART
ijtc-1048	73	14	reduce	reduce	VERB
ijtc-1048	73	15	income	income	NOUN
ijtc-1048	73	16	and	and	CCONJ
ijtc-1048	73	17	minimize	minimize	VERB
ijtc-1048	73	18	tax	tax	NOUN
ijtc-1048	73	19	payments	payment	NOUN
ijtc-1048	73	20	.	.	PUNCT
ijtc-1048	74	1	the	the	DET
ijtc-1048	74	2	firm	firm	ADJ
ijtc-1048	74	3	size	size	NOUN
ijtc-1048	74	4	of	of	ADP
ijtc-1048	74	5	acompany	acompany	PROPN
ijtc-1048	74	6	has	have	VERB
ijtc-1048	74	7	asignificant	asignificant	ADJ
ijtc-1048	74	8	influence	influence	NOUN
ijtc-1048	74	9	on	on	ADP
ijtc-1048	74	10	tax	tax	NOUN
ijtc-1048	74	11	avoidance	avoidance	NOUN
ijtc-1048	74	12	practices	practice	NOUN
ijtc-1048	74	13	.	.	PUNCT
ijtc-1048	75	1	research	research	NOUN
ijtc-1048	75	2	finding	finding	NOUN
ijtc-1048	75	3	conducted	conduct	VERB
ijtc-1048	75	4	by	by	ADP
ijtc-1048	75	5	dewi	dewi	PROPN
ijtc-1048	75	6	(	(	PUNCT
ijtc-1048	75	7	2023	2023	NUM
ijtc-1048	75	8	)	)	PUNCT
ijtc-1048	75	9	found	find	VERB
ijtc-1048	75	10	the	the	DET
ijtc-1048	75	11	magnitude	magnitude	NOUN
ijtc-1048	75	12	of	of	ADP
ijtc-1048	75	13	a	a	DET
ijtc-1048	75	14	firm	firm	ADJ
ijtc-1048	75	15	value	value	NOUN
ijtc-1048	75	16	plays	play	VERB
ijtc-1048	75	17	pivotal	pivotal	ADJ
ijtc-1048	75	18	role	role	NOUN
ijtc-1048	75	19	in	in	ADP
ijtc-1048	75	20	shaping	shape	VERB
ijtc-1048	75	21	its	its	PRON
ijtc-1048	75	22	approach	approach	NOUN
ijtc-1048	75	23	to	to	ADP
ijtc-1048	75	24	tax	tax	NOUN
ijtc-1048	75	25	avoidance	avoidance	NOUN
ijtc-1048	75	26	.	.	PUNCT
ijtc-1048	76	1	the	the	DET
ijtc-1048	76	2	increasing	increase	VERB
ijtc-1048	76	3	in	in	ADP
ijtc-1048	76	4	firm	firm	ADJ
ijtc-1048	76	5	value	value	NOUN
ijtc-1048	76	6	provides	provide	VERB
ijtc-1048	76	7	the	the	DET
ijtc-1048	76	8	company	company	NOUN
ijtc-1048	76	9	with	with	ADP
ijtc-1048	76	10	opportunities	opportunity	NOUN
ijtc-1048	76	11	to	to	PART
ijtc-1048	76	12	capitalize	capitalize	VERB
ijtc-1048	76	13	on	on	ADP
ijtc-1048	76	14	existing	exist	VERB
ijtc-1048	76	15	gaps	gap	NOUN
ijtc-1048	76	16	and	and	CCONJ
ijtc-1048	76	17	undertake	undertake	VERB
ijtc-1048	76	18	tax	tax	NOUN
ijtc-1048	76	19	avoidance	avoidance	NOUN
ijtc-1048	76	20	practices	practice	NOUN
ijtc-1048	76	21	in	in	ADP
ijtc-1048	76	22	the	the	DET
ijtc-1048	76	23	course	course	NOUN
ijtc-1048	76	24	of	of	ADP
ijtc-1048	76	25	each	each	DET
ijtc-1048	76	26	transaction	transaction	NOUN
ijtc-1048	76	27	.	.	PUNCT
ijtc-1048	77	1	however	however	ADV
ijtc-1048	77	2	,	,	PUNCT
ijtc-1048	77	3	studies	study	NOUN
ijtc-1048	77	4	conducted	conduct	VERB
ijtc-1048	77	5	by	by	ADP
ijtc-1048	77	6	yee	yee	PROPN
ijtc-1048	77	7	,	,	PUNCT
ijtc-1048	77	8	sapiei	sapiei	PROPN
ijtc-1048	77	9	,	,	PUNCT
ijtc-1048	77	10	and	and	CCONJ
ijtc-1048	77	11	abdullah	abdullah	PROPN
ijtc-1048	77	12	(	(	PUNCT
ijtc-1048	77	13	2018	2018	NUM
ijtc-1048	77	14	)	)	PUNCT
ijtc-1048	77	15	found	find	VERB
ijtc-1048	77	16	negative	negative	ADJ
ijtc-1048	77	17	relationship	relationship	NOUN
ijtc-1048	77	18	between	between	ADP
ijtc-1048	77	19	tax	tax	NOUN
ijtc-1048	77	20	avoidance	avoidance	NOUN
ijtc-1048	77	21	and	and	CCONJ
ijtc-1048	77	22	the	the	DET
ijtc-1048	77	23	form	form	NOUN
ijtc-1048	77	24	value	value	NOUN
ijtc-1048	77	25	.	.	PUNCT
ijtc-1048	78	1	a	a	DET
ijtc-1048	78	2	similar	similar	ADJ
ijtc-1048	78	3	study	study	NOUN
ijtc-1048	78	4	by	by	ADP
ijtc-1048	78	5	jecky	jecky	PROPN
ijtc-1048	78	6	and	and	CCONJ
ijtc-1048	78	7	suparman	suparman	ADJ
ijtc-1048	78	8	(	(	PUNCT
ijtc-1048	78	9	2021	2021	NUM
ijtc-1048	78	10	)	)	PUNCT
ijtc-1048	78	11	reported	report	VERB
ijtc-1048	78	12	the	the	DET
ijtc-1048	78	13	same	same	ADJ
ijtc-1048	78	14	finding	finding	NOUN
ijtc-1048	78	15	,	,	PUNCT
ijtc-1048	78	16	stating	state	VERB
ijtc-1048	78	17	that	that	SCONJ
ijtc-1048	78	18	the	the	DET
ijtc-1048	78	19	firm	firm	ADJ
ijtc-1048	78	20	value	value	NOUN
ijtc-1048	78	21	is	be	AUX
ijtc-1048	78	22	negatively	negatively	ADV
ijtc-1048	78	23	influenced	influence	VERB
ijtc-1048	78	24	but	but	CCONJ
ijtc-1048	78	25	not	not	PART
ijtc-1048	78	26	significantly	significantly	ADV
ijtc-1048	78	27	.	.	PUNCT
ijtc-1048	79	1	therefore	therefore	ADV
ijtc-1048	79	2	,	,	PUNCT
ijtc-1048	79	3	the	the	DET
ijtc-1048	79	4	following	follow	VERB
ijtc-1048	79	5	hypothesis	hypothesis	NOUN
ijtc-1048	79	6	is	be	AUX
ijtc-1048	79	7	proposed	propose	VERB
ijtc-1048	79	8	:	:	PUNCT
ijtc-1048	79	9	h1	h1	NOUN
ijtc-1048	79	10	:	:	PUNCT
ijtc-1048	79	11	tax	tax	NOUN
ijtc-1048	79	12	avoidance	avoidance	NOUN
ijtc-1048	79	13	is	be	AUX
ijtc-1048	79	14	significantly	significantly	ADV
ijtc-1048	79	15	positively	positively	ADV
ijtc-1048	79	16	related	relate	VERB
ijtc-1048	79	17	to	to	ADP
ijtc-1048	79	18	the	the	DET
ijtc-1048	79	19	firm	firm	ADJ
ijtc-1048	79	20	value	value	NOUN
ijtc-1048	79	21	.	.	PUNCT
ijtc-1048	80	1	tax	tax	NOUN
ijtc-1048	80	2	avoidance	avoidance	NOUN
ijtc-1048	80	3	use	use	VERB
ijtc-1048	80	4	an	an	DET
ijtc-1048	80	5	opportunistic	opportunistic	ADJ
ijtc-1048	80	6	action	action	NOUN
ijtc-1048	80	7	that	that	PRON
ijtc-1048	80	8	violates	violate	VERB
ijtc-1048	80	9	the	the	DET
ijtc-1048	80	10	implicit	implicit	ADJ
ijtc-1048	80	11	contract	contract	NOUN
ijtc-1048	80	12	between	between	ADP
ijtc-1048	80	13	a	a	DET
ijtc-1048	80	14	company	company	NOUN
ijtc-1048	80	15	and	and	CCONJ
ijtc-1048	80	16	society	society	NOUN
ijtc-1048	80	17	.	.	PUNCT
ijtc-1048	81	1	consequntly	consequntly	ADV
ijtc-1048	81	2	,	,	PUNCT
ijtc-1048	81	3	it	it	PRON
ijtc-1048	81	4	can	can	AUX
ijtc-1048	81	5	hinder	hinder	VERB
ijtc-1048	81	6	the	the	DET
ijtc-1048	81	7	government	government	NOUN
ijtc-1048	81	8	from	from	ADP
ijtc-1048	81	9	collecting	collect	VERB
ijtc-1048	81	10	taxes	taxis	NOUN
ijtc-1048	81	11	from	from	ADP
ijtc-1048	81	12	the	the	DET
ijtc-1048	81	13	company	company	NOUN
ijtc-1048	81	14	and	and	CCONJ
ijtc-1048	81	15	may	may	AUX
ijtc-1048	81	16	be	be	AUX
ijtc-1048	81	17	seen	see	VERB
ijtc-1048	81	18	as	as	ADP
ijtc-1048	81	19	sacrificing	sacrifice	VERB
ijtc-1048	81	20	public	public	ADJ
ijtc-1048	81	21	interests	interest	NOUN
ijtc-1048	81	22	.	.	PUNCT
ijtc-1048	82	1	therefore	therefore	ADV
ijtc-1048	82	2	,	,	PUNCT
ijtc-1048	82	3	paying	pay	VERB
ijtc-1048	82	4	taxes	taxis	NOUN
ijtc-1048	82	5	reflects	reflect	VERB
ijtc-1048	82	6	the	the	DET
ijtc-1048	82	7	company	company	NOUN
ijtc-1048	82	8	’s	’s	PART
ijtc-1048	82	9	constribution	constribution	NOUN
ijtc-1048	82	10	to	to	ADP
ijtc-1048	82	11	society	society	NOUN
ijtc-1048	82	12	and	and	CCONJ
ijtc-1048	82	13	aligns	align	VERB
ijtc-1048	82	14	consistently	consistently	ADV
ijtc-1048	82	15	with	with	ADP
ijtc-1048	82	16	the	the	DET
ijtc-1048	82	17	pupose	pupose	NOUN
ijtc-1048	82	18	of	of	ADP
ijtc-1048	82	19	issuing	issue	VERB
ijtc-1048	82	20	sustainability	sustainability	NOUN
ijtc-1048	82	21	reporting	reporting	NOUN
ijtc-1048	82	22	.	.	PUNCT
ijtc-1048	83	1	tax	tax	NOUN
ijtc-1048	83	2	avoidance	avoidance	NOUN
ijtc-1048	83	3	can	can	AUX
ijtc-1048	83	4	have	have	VERB
ijtc-1048	83	5	negative	negative	ADJ
ijtc-1048	83	6	impacts	impact	NOUN
ijtc-1048	83	7	such	such	ADJ
ijtc-1048	83	8	as	as	ADP
ijtc-1048	83	9	reputational	reputational	ADJ
ijtc-1048	83	10	damage	damage	NOUN
ijtc-1048	83	11	,	,	PUNCT
ijtc-1048	83	12	media	media	NOUN
ijtc-1048	83	13	pressure	pressure	NOUN
ijtc-1048	83	14	,	,	PUNCT
ijtc-1048	83	15	tax	tax	NOUN
ijtc-1048	83	16	penalties	penalty	NOUN
ijtc-1048	83	17	,	,	PUNCT
ijtc-1048	83	18	and	and	CCONJ
ijtc-1048	83	19	even	even	ADV
ijtc-1048	83	20	boycotts	boycott	NOUN
ijtc-1048	83	21	by	by	ADP
ijtc-1048	83	22	the	the	DET
ijtc-1048	83	23	public	public	NOUN
ijtc-1048	83	24	against	against	ADP
ijtc-1048	83	25	the	the	DET
ijtc-1048	83	26	company	company	NOUN
ijtc-1048	83	27	.	.	PUNCT
ijtc-1048	84	1	thus	thus	ADV
ijtc-1048	84	2	,	,	PUNCT
ijtc-1048	84	3	the	the	DET
ijtc-1048	84	4	issuance	issuance	NOUN
ijtc-1048	84	5	of	of	ADP
ijtc-1048	84	6	sustainability	sustainability	NOUN
ijtc-1048	84	7	reporting	reporting	NOUN
ijtc-1048	84	8	should	should	AUX
ijtc-1048	84	9	be	be	AUX
ijtc-1048	84	10	consideres	consider	VERB
ijtc-1048	84	11	a	a	DET
ijtc-1048	84	12	risk	risk	NOUN
ijtc-1048	84	13	management	management	NOUN
ijtc-1048	84	14	strategy	strategy	NOUN
ijtc-1048	84	15	that	that	PRON
ijtc-1048	84	16	can	can	AUX
ijtc-1048	84	17	enhance	enhance	VERB
ijtc-1048	84	18	the	the	DET
ijtc-1048	84	19	company	company	NOUN
ijtc-1048	84	20	’s	’s	PART
ijtc-1048	84	21	reputation	reputation	NOUN
ijtc-1048	84	22	.	.	PUNCT
ijtc-1048	85	1	sustainability	sustainability	NOUN
ijtc-1048	85	2	reporting	reporting	NOUN
ijtc-1048	85	3	has	have	VERB
ijtc-1048	85	4	a	a	DET
ijtc-1048	85	5	direct	direct	ADJ
ijtc-1048	85	6	influence	influence	NOUN
ijtc-1048	85	7	on	on	ADP
ijtc-1048	85	8	risk	risk	NOUN
ijtc-1048	85	9	management	management	NOUN
ijtc-1048	85	10	,	,	PUNCT
ijtc-1048	85	11	which	which	PRON
ijtc-1048	85	12	in	in	ADP
ijtc-1048	85	13	turn	turn	NOUN
ijtc-1048	85	14	affects	affect	VERB
ijtc-1048	85	15	firm	firm	ADJ
ijtc-1048	85	16	value	value	NOUN
ijtc-1048	85	17	(	(	PUNCT
ijtc-1048	85	18	j.	j.	PROPN
ijtc-1048	85	19	siva	siva	PROPN
ijtc-1048	85	20	,	,	PUNCT
ijtc-1048	85	21	a.	a.	PROPN
ijtc-1048	85	22	silva	silva	PROPN
ijtc-1048	85	23	&	&	CCONJ
ijtc-1048	85	24	chan	chan	PROPN
ijtc-1048	85	25	silva	silva	PROPN
ijtc-1048	85	26	et	et	PROPN
ijtc-1048	85	27	al	al	PROPN
ijtc-1048	85	28	.	.	PROPN
ijtc-1048	85	29	,	,	PUNCT
ijtc-1048	85	30	2019	2019	NUM
ijtc-1048	85	31	)	)	PUNCT
ijtc-1048	85	32	.	.	PUNCT
ijtc-1048	86	1	by	by	ADP
ijtc-1048	86	2	disclosing	disclose	VERB
ijtc-1048	86	3	esg	esg	NOUN
ijtc-1048	86	4	-	-	PUNCT
ijtc-1048	86	5	related	relate	VERB
ijtc-1048	86	6	risks	risk	NOUN
ijtc-1048	86	7	and	and	CCONJ
ijtc-1048	86	8	initiatives	initiative	NOUN
ijtc-1048	86	9	,	,	PUNCT
ijtc-1048	86	10	companies	company	NOUN
ijtc-1048	86	11	can	can	AUX
ijtc-1048	86	12	better	well	ADV
ijtc-1048	86	13	anticipate	anticipate	VERB
ijtc-1048	86	14	and	and	CCONJ
ijtc-1048	86	15	address	address	VERB
ijtc-1048	86	16	potential	potential	ADJ
ijtc-1048	86	17	challenges	challenge	NOUN
ijtc-1048	86	18	.	.	PUNCT
ijtc-1048	87	1	this	this	DET
ijtc-1048	87	2	proactive	proactive	ADJ
ijtc-1048	87	3	approach	approach	NOUN
ijtc-1048	87	4	to	to	ADP
ijtc-1048	87	5	risk	risk	NOUN
ijtc-1048	87	6	management	management	NOUN
ijtc-1048	87	7	resonates	resonate	VERB
ijtc-1048	87	8	positively	positively	ADV
ijtc-1048	87	9	with	with	ADP
ijtc-1048	87	10	investors	investor	NOUN
ijtc-1048	87	11	and	and	CCONJ
ijtc-1048	87	12	creditors	creditor	NOUN
ijtc-1048	87	13	,	,	PUNCT
ijtc-1048	87	14	as	as	SCONJ
ijtc-1048	87	15	it	it	PRON
ijtc-1048	87	16	indicates	indicate	VERB
ijtc-1048	87	17	the	the	DET
ijtc-1048	87	18	company	company	NOUN
ijtc-1048	87	19	's	's	PART
ijtc-1048	87	20	preparedness	preparedness	NOUN
ijtc-1048	87	21	to	to	PART
ijtc-1048	87	22	navigate	navigate	VERB
ijtc-1048	87	23	a	a	DET
ijtc-1048	87	24	rapidly	rapidly	ADV
ijtc-1048	87	25	changing	change	VERB
ijtc-1048	87	26	business	business	NOUN
ijtc-1048	87	27	environment	environment	NOUN
ijtc-1048	87	28	.	.	PUNCT
ijtc-1048	88	1	consequently	consequently	ADV
ijtc-1048	88	2	,	,	PUNCT
ijtc-1048	88	3	this	this	DET
ijtc-1048	88	4	risk	risk	NOUN
ijtc-1048	88	5	mitigation	mitigation	NOUN
ijtc-1048	88	6	aspect	aspect	NOUN
ijtc-1048	88	7	contributes	contribute	VERB
ijtc-1048	88	8	to	to	ADP
ijtc-1048	88	9	the	the	DET
ijtc-1048	88	10	overall	overall	ADJ
ijtc-1048	88	11	resilience	resilience	NOUN
ijtc-1048	88	12	and	and	CCONJ
ijtc-1048	88	13	sustainability	sustainability	NOUN
ijtc-1048	88	14	of	of	ADP
ijtc-1048	88	15	the	the	DET
ijtc-1048	88	16	firm	firm	NOUN
ijtc-1048	88	17	,	,	PUNCT
ijtc-1048	88	18	positively	positively	ADV
ijtc-1048	88	19	impacting	impact	VERB
ijtc-1048	88	20	its	its	PRON
ijtc-1048	88	21	perceived	perceive	VERB
ijtc-1048	88	22	value	value	NOUN
ijtc-1048	88	23	.	.	PUNCT
ijtc-1048	89	1	one	one	NUM
ijtc-1048	89	2	significant	significant	ADJ
ijtc-1048	89	3	impact	impact	NOUN
ijtc-1048	89	4	of	of	ADP
ijtc-1048	89	5	sustainability	sustainability	NOUN
ijtc-1048	89	6	reporting	report	VERB
ijtc-1048	89	7	on	on	ADP
ijtc-1048	89	8	firm	firm	ADJ
ijtc-1048	89	9	value	value	NOUN
ijtc-1048	89	10	lies	lie	VERB
ijtc-1048	89	11	in	in	ADP
ijtc-1048	89	12	its	its	PRON
ijtc-1048	89	13	ability	ability	NOUN
ijtc-1048	89	14	to	to	PART
ijtc-1048	89	15	attract	attract	VERB
ijtc-1048	89	16	and	and	CCONJ
ijtc-1048	89	17	satisfy	satisfy	VERB
ijtc-1048	89	18	the	the	DET
ijtc-1048	89	19	demands	demand	NOUN
ijtc-1048	89	20	of	of	ADP
ijtc-1048	89	21	an	an	DET
ijtc-1048	89	22	increasingly	increasingly	ADV
ijtc-1048	89	23	esg	esg	ADJ
ijtc-1048	89	24	-	-	PUNCT
ijtc-1048	89	25	conscious	conscious	ADJ
ijtc-1048	89	26	investor	investor	NOUN
ijtc-1048	89	27	base	base	NOUN
ijtc-1048	89	28	.	.	PUNCT
ijtc-1048	90	1	as	as	SCONJ
ijtc-1048	90	2	more	more	ADJ
ijtc-1048	90	3	investors	investor	NOUN
ijtc-1048	90	4	prioritize	prioritize	VERB
ijtc-1048	90	5	companies	company	NOUN
ijtc-1048	90	6	that	that	PRON
ijtc-1048	90	7	demonstrate	demonstrate	VERB
ijtc-1048	90	8	a	a	DET
ijtc-1048	90	9	commitment	commitment	NOUN
ijtc-1048	90	10	to	to	ADP
ijtc-1048	90	11	sustainable	sustainable	ADJ
ijtc-1048	90	12	practices	practice	NOUN
ijtc-1048	90	13	,	,	PUNCT
ijtc-1048	90	14	the	the	DET
ijtc-1048	90	15	correlation	correlation	NOUN
ijtc-1048	90	16	between	between	ADP
ijtc-1048	90	17	positive	positive	ADJ
ijtc-1048	90	18	sustainability	sustainability	NOUN
ijtc-1048	90	19	reporting	reporting	NOUN
ijtc-1048	90	20	and	and	CCONJ
ijtc-1048	90	21	increased	increase	VERB
ijtc-1048	90	22	firm	firm	ADJ
ijtc-1048	90	23	value	value	NOUN
ijtc-1048	90	24	becomes	become	VERB
ijtc-1048	90	25	evident	evident	ADJ
ijtc-1048	90	26	.	.	PUNCT
ijtc-1048	91	1	investors	investor	NOUN
ijtc-1048	91	2	are	be	AUX
ijtc-1048	91	3	more	more	ADV
ijtc-1048	91	4	likely	likely	ADJ
ijtc-1048	91	5	to	to	PART
ijtc-1048	91	6	allocate	allocate	VERB
ijtc-1048	91	7	capital	capital	NOUN
ijtc-1048	91	8	to	to	ADP
ijtc-1048	91	9	firms	firm	NOUN
ijtc-1048	91	10	that	that	PRON
ijtc-1048	91	11	integrate	integrate	VERB
ijtc-1048	91	12	sustainability	sustainability	NOUN
ijtc-1048	91	13	into	into	ADP
ijtc-1048	91	14	their	their	PRON
ijtc-1048	91	15	core	core	NOUN
ijtc-1048	91	16	business	business	NOUN
ijtc-1048	91	17	strategies	strategy	NOUN
ijtc-1048	91	18	,	,	PUNCT
ijtc-1048	91	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1048	91	20	the	the	DET
ijtc-1048	91	21	moderating	moderate	VERB
ijtc-1048	91	22	effect	effect	NOUN
ijtc-1048	91	23	of	of	ADP
ijtc-1048	91	24	sustainability	sustainability	NOUN
ijtc-1048	91	25	reporting	report	VERB
ijtc-1048	91	26	on	on	ADP
ijtc-1048	91	27	the	the	DET
ijtc-1048	91	28	influence	influence	NOUN
ijtc-1048	91	29	of	of	ADP
ijtc-1048	91	30	tax	tax	NOUN
ijtc-1048	91	31	avoidance	avoidance	NOUN
ijtc-1048	91	32	on	on	ADP
ijtc-1048	91	33	firm	firm	ADJ
ijtc-1048	91	34	value	value	NOUN
ijtc-1048	91	35	hendi	hendi	NOUN
ijtc-1048	91	36	,	,	PUNCT
ijtc-1048	91	37	pramesti	pramesti	NOUN
ijtc-1048	91	38	,	,	PUNCT
ijtc-1048	91	39	and	and	CCONJ
ijtc-1048	91	40	harsono	harsono	PROPN
ijtc-1048	91	41	225	225	NUM
ijtc-1048	91	42	|	|	ADV
ijtc-1048	91	43	ilomata	ilomata	PROPN
ijtc-1048	91	44	international	international	ADJ
ijtc-1048	91	45	journal	journal	NOUN
ijtc-1048	91	46	of	of	ADP
ijtc-1048	91	47	tax	tax	PROPN
ijtc-1048	91	48	&	&	CCONJ
ijtc-1048	91	49	accounting	accounting	NOUN
ijtc-1048	91	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	91	51	recognizing	recognize	VERB
ijtc-1048	91	52	the	the	DET
ijtc-1048	91	53	long	long	ADJ
ijtc-1048	91	54	-	-	PUNCT
ijtc-1048	91	55	term	term	NOUN
ijtc-1048	91	56	value	value	NOUN
ijtc-1048	91	57	creation	creation	NOUN
ijtc-1048	91	58	potential	potential	NOUN
ijtc-1048	91	59	embedded	embed	VERB
ijtc-1048	91	60	in	in	ADP
ijtc-1048	91	61	responsible	responsible	ADJ
ijtc-1048	91	62	corporate	corporate	ADJ
ijtc-1048	91	63	behavior	behavior	NOUN
ijtc-1048	91	64	(	(	PUNCT
ijtc-1048	91	65	machmuddah	machmuddah	NOUN
ijtc-1048	91	66	,	,	PUNCT
ijtc-1048	91	67	sari	sari	NOUN
ijtc-1048	91	68	&	&	CCONJ
ijtc-1048	91	69	utomo	utomo	ADJ
ijtc-1048	91	70	,	,	PUNCT
ijtc-1048	91	71	2020	2020	NUM
ijtc-1048	91	72	)	)	PUNCT
ijtc-1048	91	73	.	.	PUNCT
ijtc-1048	92	1	sustainability	sustainability	NOUN
ijtc-1048	92	2	reporting	reporting	NOUN
ijtc-1048	92	3	also	also	ADV
ijtc-1048	92	4	plays	play	VERB
ijtc-1048	92	5	a	a	DET
ijtc-1048	92	6	crucial	crucial	ADJ
ijtc-1048	92	7	role	role	NOUN
ijtc-1048	92	8	in	in	ADP
ijtc-1048	92	9	regulatory	regulatory	ADJ
ijtc-1048	92	10	compliance	compliance	NOUN
ijtc-1048	92	11	,	,	PUNCT
ijtc-1048	92	12	responding	respond	VERB
ijtc-1048	92	13	to	to	ADP
ijtc-1048	92	14	the	the	DET
ijtc-1048	92	15	increasing	increase	VERB
ijtc-1048	92	16	emphasis	emphasis	NOUN
ijtc-1048	92	17	on	on	ADP
ijtc-1048	92	18	esg	esg	NOUN
ijtc-1048	92	19	factors	factor	NOUN
ijtc-1048	92	20	in	in	ADP
ijtc-1048	92	21	corporate	corporate	ADJ
ijtc-1048	92	22	governance	governance	NOUN
ijtc-1048	92	23	.	.	PUNCT
ijtc-1048	93	1	as	as	SCONJ
ijtc-1048	93	2	regulatory	regulatory	ADJ
ijtc-1048	93	3	frameworks	framework	NOUN
ijtc-1048	93	4	evolve	evolve	VERB
ijtc-1048	93	5	to	to	PART
ijtc-1048	93	6	incorporate	incorporate	VERB
ijtc-1048	93	7	sustainability	sustainability	NOUN
ijtc-1048	93	8	disclosure	disclosure	NOUN
ijtc-1048	93	9	requirements	requirement	NOUN
ijtc-1048	93	10	,	,	PUNCT
ijtc-1048	93	11	companies	company	NOUN
ijtc-1048	93	12	adhering	adhere	VERB
ijtc-1048	93	13	to	to	ADP
ijtc-1048	93	14	these	these	DET
ijtc-1048	93	15	standards	standard	NOUN
ijtc-1048	93	16	are	be	AUX
ijtc-1048	93	17	more	more	ADV
ijtc-1048	93	18	likely	likely	ADJ
ijtc-1048	93	19	to	to	PART
ijtc-1048	93	20	meet	meet	VERB
ijtc-1048	93	21	compliance	compliance	NOUN
ijtc-1048	93	22	expectations	expectation	NOUN
ijtc-1048	93	23	.	.	PUNCT
ijtc-1048	94	1	this	this	DET
ijtc-1048	94	2	alignment	alignment	NOUN
ijtc-1048	94	3	with	with	ADP
ijtc-1048	94	4	regulatory	regulatory	ADJ
ijtc-1048	94	5	guidelines	guideline	NOUN
ijtc-1048	94	6	not	not	PART
ijtc-1048	94	7	only	only	ADV
ijtc-1048	94	8	mitigates	mitigate	VERB
ijtc-1048	94	9	legal	legal	ADJ
ijtc-1048	94	10	risks	risk	NOUN
ijtc-1048	94	11	but	but	CCONJ
ijtc-1048	94	12	also	also	ADV
ijtc-1048	94	13	positions	position	VERB
ijtc-1048	94	14	the	the	DET
ijtc-1048	94	15	company	company	NOUN
ijtc-1048	94	16	as	as	ADP
ijtc-1048	94	17	a	a	DET
ijtc-1048	94	18	responsible	responsible	ADJ
ijtc-1048	94	19	corporate	corporate	ADJ
ijtc-1048	94	20	citizen	citizen	NOUN
ijtc-1048	94	21	,	,	PUNCT
ijtc-1048	94	22	positively	positively	ADV
ijtc-1048	94	23	influencing	influence	VERB
ijtc-1048	94	24	its	its	PRON
ijtc-1048	94	25	perceived	perceive	VERB
ijtc-1048	94	26	value	value	NOUN
ijtc-1048	94	27	in	in	ADP
ijtc-1048	94	28	the	the	DET
ijtc-1048	94	29	eyes	eye	NOUN
ijtc-1048	94	30	of	of	ADP
ijtc-1048	94	31	regulators	regulator	NOUN
ijtc-1048	94	32	and	and	CCONJ
ijtc-1048	94	33	investors	investor	NOUN
ijtc-1048	94	34	alike	alike	ADV
ijtc-1048	94	35	.	.	PUNCT
ijtc-1048	95	1	sustainability	sustainability	NOUN
ijtc-1048	95	2	reporting	reporting	NOUN
ijtc-1048	95	3	has	have	AUX
ijtc-1048	95	4	emerged	emerge	VERB
ijtc-1048	95	5	as	as	ADP
ijtc-1048	95	6	a	a	DET
ijtc-1048	95	7	critical	critical	ADJ
ijtc-1048	95	8	mechanism	mechanism	NOUN
ijtc-1048	95	9	for	for	SCONJ
ijtc-1048	95	10	corporations	corporation	NOUN
ijtc-1048	95	11	to	to	PART
ijtc-1048	95	12	communicate	communicate	VERB
ijtc-1048	95	13	their	their	PRON
ijtc-1048	95	14	commitment	commitment	NOUN
ijtc-1048	95	15	to	to	ADP
ijtc-1048	95	16	environmental	environmental	ADJ
ijtc-1048	95	17	,	,	PUNCT
ijtc-1048	95	18	social	social	ADJ
ijtc-1048	95	19	,	,	PUNCT
ijtc-1048	95	20	and	and	CCONJ
ijtc-1048	95	21	governance	governance	NOUN
ijtc-1048	95	22	(	(	PUNCT
ijtc-1048	95	23	esg	esg	NOUN
ijtc-1048	95	24	)	)	PUNCT
ijtc-1048	95	25	principles	principle	NOUN
ijtc-1048	95	26	(	(	PUNCT
ijtc-1048	95	27	fitriyah	fitriyah	NOUN
ijtc-1048	95	28	,	,	PUNCT
ijtc-1048	95	29	2019	2019	NUM
ijtc-1048	95	30	)	)	PUNCT
ijtc-1048	95	31	.	.	PUNCT
ijtc-1048	96	1	the	the	DET
ijtc-1048	96	2	correlation	correlation	NOUN
ijtc-1048	96	3	between	between	ADP
ijtc-1048	96	4	sustainability	sustainability	NOUN
ijtc-1048	96	5	reporting	reporting	NOUN
ijtc-1048	96	6	and	and	CCONJ
ijtc-1048	96	7	firm	firm	ADJ
ijtc-1048	96	8	value	value	NOUN
ijtc-1048	96	9	has	have	AUX
ijtc-1048	96	10	garnered	garner	VERB
ijtc-1048	96	11	increasing	increase	VERB
ijtc-1048	96	12	attention	attention	NOUN
ijtc-1048	96	13	,	,	PUNCT
ijtc-1048	96	14	and	and	CCONJ
ijtc-1048	96	15	the	the	DET
ijtc-1048	96	16	interplay	interplay	NOUN
ijtc-1048	96	17	between	between	ADP
ijtc-1048	96	18	sustainability	sustainability	NOUN
ijtc-1048	96	19	reporting	reporting	NOUN
ijtc-1048	96	20	and	and	CCONJ
ijtc-1048	96	21	tax	tax	NOUN
ijtc-1048	96	22	avoidance	avoidance	NOUN
ijtc-1048	96	23	practices	practice	NOUN
ijtc-1048	96	24	adds	add	VERB
ijtc-1048	96	25	an	an	DET
ijtc-1048	96	26	intriguing	intriguing	ADJ
ijtc-1048	96	27	layer	layer	NOUN
ijtc-1048	96	28	to	to	ADP
ijtc-1048	96	29	this	this	DET
ijtc-1048	96	30	relationship	relationship	NOUN
ijtc-1048	96	31	.	.	PUNCT
ijtc-1048	97	1	the	the	DET
ijtc-1048	97	2	transparency	transparency	NOUN
ijtc-1048	97	3	inherent	inherent	ADJ
ijtc-1048	97	4	in	in	ADP
ijtc-1048	97	5	sustainability	sustainability	NOUN
ijtc-1048	97	6	reporting	reporting	NOUN
ijtc-1048	97	7	contributes	contribute	VERB
ijtc-1048	97	8	significantly	significantly	ADV
ijtc-1048	97	9	to	to	ADP
ijtc-1048	97	10	how	how	SCONJ
ijtc-1048	97	11	stakeholders	stakeholder	NOUN
ijtc-1048	97	12	perceive	perceive	VERB
ijtc-1048	97	13	a	a	DET
ijtc-1048	97	14	company	company	NOUN
ijtc-1048	97	15	's	's	PART
ijtc-1048	97	16	ethical	ethical	ADJ
ijtc-1048	97	17	and	and	CCONJ
ijtc-1048	97	18	responsible	responsible	ADJ
ijtc-1048	97	19	business	business	NOUN
ijtc-1048	97	20	conduct	conduct	NOUN
ijtc-1048	97	21	.	.	PUNCT
ijtc-1048	98	1	firms	firm	NOUN
ijtc-1048	98	2	that	that	PRON
ijtc-1048	98	3	engage	engage	VERB
ijtc-1048	98	4	in	in	ADP
ijtc-1048	98	5	comprehensive	comprehensive	ADJ
ijtc-1048	98	6	sustainability	sustainability	NOUN
ijtc-1048	98	7	reporting	reporting	NOUN
ijtc-1048	98	8	often	often	ADV
ijtc-1048	98	9	demonstrate	demonstrate	VERB
ijtc-1048	98	10	a	a	DET
ijtc-1048	98	11	commitment	commitment	NOUN
ijtc-1048	98	12	to	to	ADP
ijtc-1048	98	13	long	long	ADJ
ijtc-1048	98	14	-	-	PUNCT
ijtc-1048	98	15	term	term	NOUN
ijtc-1048	98	16	value	value	NOUN
ijtc-1048	98	17	creation	creation	NOUN
ijtc-1048	98	18	,	,	PUNCT
ijtc-1048	98	19	aligning	align	VERB
ijtc-1048	98	20	with	with	ADP
ijtc-1048	98	21	the	the	DET
ijtc-1048	98	22	growing	grow	VERB
ijtc-1048	98	23	investor	investor	NOUN
ijtc-1048	98	24	interest	interest	NOUN
ijtc-1048	98	25	in	in	ADP
ijtc-1048	98	26	sustainable	sustainable	ADJ
ijtc-1048	98	27	and	and	CCONJ
ijtc-1048	98	28	socially	socially	ADV
ijtc-1048	98	29	responsible	responsible	ADJ
ijtc-1048	98	30	investments	investment	NOUN
ijtc-1048	98	31	(	(	PUNCT
ijtc-1048	98	32	almansoori	almansoori	NOUN
ijtc-1048	98	33	&	&	CCONJ
ijtc-1048	98	34	nobanee	nobanee	PROPN
ijtc-1048	98	35	,	,	PUNCT
ijtc-1048	98	36	2019	2019	NUM
ijtc-1048	98	37	;	;	PUNCT
ijtc-1048	98	38	j.	j.	PROPN
ijtc-1048	98	39	park	park	PROPN
ijtc-1048	98	40	,	,	PUNCT
ijtc-1048	98	41	h.	h.	PROPN
ijtc-1048	98	42	park	park	PROPN
ijtc-1048	98	43	,	,	PUNCT
ijtc-1048	98	44	&	&	CCONJ
ijtc-1048	98	45	lee	lee	PROPN
ijtc-1048	98	46	,	,	PUNCT
ijtc-1048	98	47	2018	2018	NUM
ijtc-1048	98	48	)	)	PUNCT
ijtc-1048	98	49	.	.	PUNCT
ijtc-1048	99	1	additionally	additionally	ADV
ijtc-1048	99	2	,	,	PUNCT
ijtc-1048	99	3	information	information	NOUN
ijtc-1048	99	4	asymetry	asymetry	NOUN
ijtc-1048	99	5	with	with	ADP
ijtc-1048	99	6	external	external	ADJ
ijtc-1048	99	7	investors	investor	NOUN
ijtc-1048	99	8	can	can	AUX
ijtc-1048	99	9	be	be	AUX
ijtc-1048	99	10	avoided	avoid	VERB
ijtc-1048	99	11	by	by	ADP
ijtc-1048	99	12	improving	improve	VERB
ijtc-1048	99	13	communication	communication	NOUN
ijtc-1048	99	14	channels	channel	NOUN
ijtc-1048	99	15	through	through	ADP
ijtc-1048	99	16	the	the	DET
ijtc-1048	99	17	issuance	issuance	NOUN
ijtc-1048	99	18	of	of	ADP
ijtc-1048	99	19	sustainability	sustainability	NOUN
ijtc-1048	99	20	reports	report	NOUN
ijtc-1048	99	21	(	(	PUNCT
ijtc-1048	99	22	li	li	PROPN
ijtc-1048	99	23	et	et	PROPN
ijtc-1048	99	24	al	al	PROPN
ijtc-1048	99	25	.	.	PROPN
ijtc-1048	99	26	,	,	PUNCT
ijtc-1048	99	27	2018	2018	NUM
ijtc-1048	99	28	)	)	PUNCT
ijtc-1048	99	29	.	.	PUNCT
ijtc-1048	100	1	companies	company	NOUN
ijtc-1048	100	2	that	that	PRON
ijtc-1048	100	3	publish	publish	VERB
ijtc-1048	100	4	sustainability	sustainability	NOUN
ijtc-1048	100	5	reporting	reporting	NOUN
ijtc-1048	100	6	for	for	ADP
ijtc-1048	100	7	ethical	ethical	ADJ
ijtc-1048	100	8	reasons	reason	NOUN
ijtc-1048	100	9	are	be	AUX
ijtc-1048	100	10	generally	generally	ADV
ijtc-1048	100	11	perceived	perceive	VERB
ijtc-1048	100	12	as	as	ADP
ijtc-1048	100	13	less	less	ADV
ijtc-1048	100	14	involved	involved	ADJ
ijtc-1048	100	15	in	in	ADP
ijtc-1048	100	16	activities	activity	NOUN
ijtc-1048	100	17	seeking	seek	VERB
ijtc-1048	100	18	personal	personal	ADJ
ijtc-1048	100	19	gain	gain	NOUN
ijtc-1048	100	20	,	,	PUNCT
ijtc-1048	100	21	such	such	ADJ
ijtc-1048	100	22	as	as	ADP
ijtc-1048	100	23	tax	tax	NOUN
ijtc-1048	100	24	avoidance	avoidance	NOUN
ijtc-1048	100	25	.	.	PUNCT
ijtc-1048	101	1	this	this	PRON
ijtc-1048	101	2	encourages	encourage	VERB
ijtc-1048	101	3	increased	increase	VERB
ijtc-1048	101	4	investor	investor	NOUN
ijtc-1048	101	5	trust	trust	NOUN
ijtc-1048	101	6	to	to	PART
ijtc-1048	101	7	invest	invest	VERB
ijtc-1048	101	8	their	their	PRON
ijtc-1048	101	9	capital	capital	NOUN
ijtc-1048	101	10	in	in	ADP
ijtc-1048	101	11	companies	company	NOUN
ijtc-1048	101	12	that	that	PRON
ijtc-1048	101	13	disclose	disclose	VERB
ijtc-1048	101	14	sustainability	sustainability	NOUN
ijtc-1048	101	15	reports	report	NOUN
ijtc-1048	101	16	.	.	PUNCT
ijtc-1048	102	1	other	other	ADJ
ijtc-1048	102	2	research	research	NOUN
ijtc-1048	102	3	conducted	conduct	VERB
ijtc-1048	102	4	by	by	ADP
ijtc-1048	102	5	farhana	farhana	PROPN
ijtc-1048	102	6	and	and	CCONJ
ijtc-1048	102	7	adelina	adelina	PROPN
ijtc-1048	102	8	(	(	PUNCT
ijtc-1048	102	9	2019	2019	NUM
ijtc-1048	102	10	)	)	PUNCT
ijtc-1048	102	11	found	find	VERB
ijtc-1048	102	12	positive	positive	ADJ
ijtc-1048	102	13	and	and	CCONJ
ijtc-1048	102	14	significant	significant	ADJ
ijtc-1048	102	15	impact	impact	NOUN
ijtc-1048	102	16	of	of	ADP
ijtc-1048	102	17	sustainability	sustainability	NOUN
ijtc-1048	102	18	reporting	report	VERB
ijtc-1048	102	19	on	on	ADP
ijtc-1048	102	20	firm	firm	ADJ
ijtc-1048	102	21	value	value	NOUN
ijtc-1048	102	22	.	.	PUNCT
ijtc-1048	103	1	this	this	PRON
ijtc-1048	103	2	indicates	indicate	VERB
ijtc-1048	103	3	that	that	SCONJ
ijtc-1048	103	4	information	information	NOUN
ijtc-1048	103	5	disclosed	disclose	VERB
ijtc-1048	103	6	by	by	ADP
ijtc-1048	103	7	companies	company	NOUN
ijtc-1048	103	8	through	through	ADP
ijtc-1048	103	9	the	the	DET
ijtc-1048	103	10	issuance	issuance	NOUN
ijtc-1048	103	11	of	of	ADP
ijtc-1048	103	12	sustainability	sustainability	NOUN
ijtc-1048	103	13	reports	report	NOUN
ijtc-1048	103	14	can	can	AUX
ijtc-1048	103	15	help	help	VERB
ijtc-1048	103	16	enhance	enhance	VERB
ijtc-1048	103	17	the	the	DET
ijtc-1048	103	18	firm	firm	ADJ
ijtc-1048	103	19	value	value	NOUN
ijtc-1048	103	20	through	through	ADP
ijtc-1048	103	21	stock	stock	NOUN
ijtc-1048	103	22	value	value	NOUN
ijtc-1048	103	23	movements	movement	NOUN
ijtc-1048	103	24	.	.	PUNCT
ijtc-1048	104	1	fuadah	fuadah	PROPN
ijtc-1048	104	2	,	,	PUNCT
ijtc-1048	104	3	dewi	dewi	PROPN
ijtc-1048	104	4	,	,	PUNCT
ijtc-1048	104	5	and	and	CCONJ
ijtc-1048	104	6	arisman	arisman	NOUN
ijtc-1048	104	7	(	(	PUNCT
ijtc-1048	104	8	2018	2018	NUM
ijtc-1048	104	9	)	)	PUNCT
ijtc-1048	104	10	in	in	ADP
ijtc-1048	104	11	their	their	PRON
ijtc-1048	104	12	research	research	NOUN
ijtc-1048	104	13	showed	show	VERB
ijtc-1048	104	14	a	a	DET
ijtc-1048	104	15	positive	positive	ADJ
ijtc-1048	104	16	and	and	CCONJ
ijtc-1048	104	17	significant	significant	ADJ
ijtc-1048	104	18	influence	influence	NOUN
ijtc-1048	104	19	between	between	ADP
ijtc-1048	104	20	environmental	environmental	ADJ
ijtc-1048	104	21	disclosure	disclosure	NOUN
ijtc-1048	104	22	and	and	CCONJ
ijtc-1048	104	23	firm	firm	ADJ
ijtc-1048	104	24	value	value	NOUN
ijtc-1048	104	25	.	.	PUNCT
ijtc-1048	105	1	qureshi	qureshi	PROPN
ijtc-1048	105	2	,	,	PUNCT
ijtc-1048	105	3	kirkerud	kirkerud	PROPN
ijtc-1048	105	4	,	,	PUNCT
ijtc-1048	105	5	theresa	theresa	PROPN
ijtc-1048	105	6	,	,	PUNCT
ijtc-1048	105	7	and	and	CCONJ
ijtc-1048	105	8	ahsan	ahsan	PROPN
ijtc-1048	105	9	(	(	PUNCT
ijtc-1048	105	10	2020	2020	NUM
ijtc-1048	105	11	)	)	PUNCT
ijtc-1048	105	12	found	find	VERB
ijtc-1048	105	13	that	that	SCONJ
ijtc-1048	105	14	there	there	PRON
ijtc-1048	105	15	is	be	VERB
ijtc-1048	105	16	a	a	DET
ijtc-1048	105	17	positive	positive	ADJ
ijtc-1048	105	18	association	association	NOUN
ijtc-1048	105	19	between	between	ADP
ijtc-1048	105	20	sustainability	sustainability	NOUN
ijtc-1048	105	21	reporting	reporting	NOUN
ijtc-1048	105	22	and	and	CCONJ
ijtc-1048	105	23	firm	firm	ADJ
ijtc-1048	105	24	value	value	NOUN
ijtc-1048	105	25	.	.	PUNCT
ijtc-1048	106	1	similarly	similarly	ADV
ijtc-1048	106	2	,	,	PUNCT
ijtc-1048	106	3	findings	finding	NOUN
ijtc-1048	106	4	from	from	ADP
ijtc-1048	106	5	the	the	DET
ijtc-1048	106	6	research	research	NOUN
ijtc-1048	106	7	conducted	conduct	VERB
ijtc-1048	106	8	by	by	ADP
ijtc-1048	106	9	fatchan	fatchan	PROPN
ijtc-1048	106	10	and	and	CCONJ
ijtc-1048	106	11	triswamawi	triswamawi	ADJ
ijtc-1048	106	12	(	(	PUNCT
ijtc-1048	106	13	2016	2016	NUM
ijtc-1048	106	14	)	)	PUNCT
ijtc-1048	106	15	indicate	indicate	VERB
ijtc-1048	106	16	the	the	DET
ijtc-1048	106	17	same	same	ADJ
ijtc-1048	106	18	result	result	NOUN
ijtc-1048	106	19	,	,	PUNCT
ijtc-1048	106	20	namely	namely	ADV
ijtc-1048	106	21	,	,	PUNCT
ijtc-1048	106	22	a	a	DET
ijtc-1048	106	23	statistically	statistically	ADV
ijtc-1048	106	24	significant	significant	ADJ
ijtc-1048	106	25	influence	influence	NOUN
ijtc-1048	106	26	on	on	ADP
ijtc-1048	106	27	firm	firm	ADJ
ijtc-1048	106	28	value	value	NOUN
ijtc-1048	106	29	.	.	PUNCT
ijtc-1048	107	1	rudyanto	rudyanto	NOUN
ijtc-1048	107	2	and	and	CCONJ
ijtc-1048	107	3	pirzada	pirzada	PROPN
ijtc-1048	107	4	(	(	PUNCT
ijtc-1048	107	5	2020	2020	NUM
ijtc-1048	107	6	)	)	PUNCT
ijtc-1048	107	7	mentioned	mention	VERB
ijtc-1048	107	8	in	in	ADP
ijtc-1048	107	9	their	their	PRON
ijtc-1048	107	10	study	study	NOUN
ijtc-1048	107	11	that	that	SCONJ
ijtc-1048	107	12	tax	tax	NOUN
ijtc-1048	107	13	avoidance	avoidance	NOUN
ijtc-1048	107	14	does	do	AUX
ijtc-1048	107	15	not	not	PART
ijtc-1048	107	16	affect	affect	VERB
ijtc-1048	107	17	firm	firm	ADJ
ijtc-1048	107	18	value	value	NOUN
ijtc-1048	107	19	;	;	PUNCT
ijtc-1048	107	20	therefore	therefore	ADV
ijtc-1048	107	21	,	,	PUNCT
ijtc-1048	107	22	sustainability	sustainability	NOUN
ijtc-1048	107	23	reporting	reporting	NOUN
ijtc-1048	107	24	does	do	AUX
ijtc-1048	107	25	not	not	PART
ijtc-1048	107	26	play	play	VERB
ijtc-1048	107	27	a	a	DET
ijtc-1048	107	28	moderating	moderate	VERB
ijtc-1048	107	29	role	role	NOUN
ijtc-1048	107	30	.	.	PUNCT
ijtc-1048	108	1	thus	thus	ADV
ijtc-1048	108	2	,	,	PUNCT
ijtc-1048	108	3	the	the	DET
ijtc-1048	108	4	second	second	ADJ
ijtc-1048	108	5	hypothesis	hypothesis	NOUN
ijtc-1048	108	6	proposed	propose	VERB
ijtc-1048	108	7	in	in	ADP
ijtc-1048	108	8	this	this	DET
ijtc-1048	108	9	study	study	NOUN
ijtc-1048	108	10	is	be	AUX
ijtc-1048	108	11	:	:	PUNCT
ijtc-1048	108	12	h2	h2	NOUN
ijtc-1048	108	13	:	:	PUNCT
ijtc-1048	108	14	sustainability	sustainability	NOUN
ijtc-1048	108	15	reporting	reporting	NOUN
ijtc-1048	108	16	can	can	AUX
ijtc-1048	108	17	moderate	moderate	VERB
ijtc-1048	108	18	the	the	DET
ijtc-1048	108	19	impact	impact	NOUN
ijtc-1048	108	20	of	of	ADP
ijtc-1048	108	21	tax	tax	NOUN
ijtc-1048	108	22	avoidance	avoidance	NOUN
ijtc-1048	108	23	on	on	ADP
ijtc-1048	108	24	firm	firm	ADJ
ijtc-1048	108	25	value	value	NOUN
ijtc-1048	108	26	.	.	PUNCT
ijtc-1048	109	1	method	method	VERB
ijtc-1048	109	2	the	the	DET
ijtc-1048	109	3	research	research	NOUN
ijtc-1048	109	4	was	be	AUX
ijtc-1048	109	5	conducted	conduct	VERB
ijtc-1048	109	6	using	use	VERB
ijtc-1048	109	7	secondary	secondary	ADJ
ijtc-1048	109	8	data	datum	NOUN
ijtc-1048	109	9	obtained	obtain	VERB
ijtc-1048	109	10	from	from	ADP
ijtc-1048	109	11	the	the	DET
ijtc-1048	109	12	financial	financial	ADJ
ijtc-1048	109	13	reports	report	NOUN
ijtc-1048	109	14	of	of	ADP
ijtc-1048	109	15	companies	company	NOUN
ijtc-1048	109	16	listed	list	VERB
ijtc-1048	109	17	on	on	ADP
ijtc-1048	109	18	the	the	DET
ijtc-1048	109	19	indonesia	indonesia	PROPN
ijtc-1048	109	20	stock	stock	PROPN
ijtc-1048	109	21	exchange	exchange	PROPN
ijtc-1048	109	22	.	.	PUNCT
ijtc-1048	110	1	the	the	DET
ijtc-1048	110	2	official	official	ADJ
ijtc-1048	110	3	website	website	NOUN
ijtc-1048	110	4	of	of	ADP
ijtc-1048	110	5	the	the	DET
ijtc-1048	110	6	indonesia	indonesia	PROPN
ijtc-1048	110	7	stock	stock	PROPN
ijtc-1048	110	8	exchange	exchange	PROPN
ijtc-1048	110	9	is	be	AUX
ijtc-1048	110	10	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1048	110	11	.	.	PUNCT
ijtc-1048	111	1	the	the	DET
ijtc-1048	111	2	data	data	NOUN
ijtc-1048	111	3	collection	collection	NOUN
ijtc-1048	111	4	process	process	NOUN
ijtc-1048	111	5	began	begin	VERB
ijtc-1048	111	6	by	by	ADP
ijtc-1048	111	7	visiting	visit	VERB
ijtc-1048	111	8	the	the	DET
ijtc-1048	111	9	official	official	ADJ
ijtc-1048	111	10	reports	report	NOUN
ijtc-1048	111	11	based	base	VERB
ijtc-1048	111	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	111	13	http://www.idx.co.id/	http://www.idx.co.id/	PROPN
ijtc-1048	111	14	the	the	DET
ijtc-1048	111	15	moderating	moderate	VERB
ijtc-1048	111	16	effect	effect	NOUN
ijtc-1048	111	17	of	of	ADP
ijtc-1048	111	18	sustainability	sustainability	NOUN
ijtc-1048	111	19	reporting	report	VERB
ijtc-1048	111	20	on	on	ADP
ijtc-1048	111	21	the	the	DET
ijtc-1048	111	22	influence	influence	NOUN
ijtc-1048	111	23	of	of	ADP
ijtc-1048	111	24	tax	tax	NOUN
ijtc-1048	111	25	avoidance	avoidance	NOUN
ijtc-1048	111	26	on	on	ADP
ijtc-1048	111	27	firm	firm	ADJ
ijtc-1048	111	28	value	value	NOUN
ijtc-1048	111	29	hendi	hendi	NOUN
ijtc-1048	111	30	,	,	PUNCT
ijtc-1048	111	31	pramesti	pramesti	NOUN
ijtc-1048	111	32	,	,	PUNCT
ijtc-1048	111	33	and	and	CCONJ
ijtc-1048	111	34	harsono	harsono	PROPN
ijtc-1048	111	35	226	226	NUM
ijtc-1048	111	36	|	|	ADV
ijtc-1048	111	37	ilomata	ilomata	PROPN
ijtc-1048	111	38	international	international	ADJ
ijtc-1048	111	39	journal	journal	NOUN
ijtc-1048	111	40	of	of	ADP
ijtc-1048	111	41	tax	tax	PROPN
ijtc-1048	111	42	&	&	CCONJ
ijtc-1048	111	43	accounting	accounting	NOUN
ijtc-1048	111	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	111	45	on	on	ADP
ijtc-1048	111	46	predetermined	predetermine	VERB
ijtc-1048	111	47	sample	sample	NOUN
ijtc-1048	111	48	selection	selection	NOUN
ijtc-1048	111	49	criteria	criterion	NOUN
ijtc-1048	111	50	,	,	PUNCT
ijtc-1048	111	51	and	and	CCONJ
ijtc-1048	111	52	extracting	extract	VERB
ijtc-1048	111	53	information	information	NOUN
ijtc-1048	111	54	related	relate	VERB
ijtc-1048	111	55	to	to	ADP
ijtc-1048	111	56	the	the	DET
ijtc-1048	111	57	companies	company	NOUN
ijtc-1048	111	58	,	,	PUNCT
ijtc-1048	111	59	such	such	ADJ
ijtc-1048	111	60	as	as	ADP
ijtc-1048	111	61	market	market	NOUN
ijtc-1048	111	62	capitalization	capitalization	NOUN
ijtc-1048	111	63	,	,	PUNCT
ijtc-1048	111	64	total	total	ADJ
ijtc-1048	111	65	assets	asset	NOUN
ijtc-1048	111	66	,	,	PUNCT
ijtc-1048	111	67	total	total	ADJ
ijtc-1048	111	68	liabilities	liability	NOUN
ijtc-1048	111	69	,	,	PUNCT
ijtc-1048	111	70	net	net	ADJ
ijtc-1048	111	71	income	income	NOUN
ijtc-1048	111	72	,	,	PUNCT
ijtc-1048	111	73	and	and	CCONJ
ijtc-1048	111	74	other	other	ADJ
ijtc-1048	111	75	relevant	relevant	ADJ
ijtc-1048	111	76	information	information	NOUN
ijtc-1048	111	77	needed	need	VERB
ijtc-1048	111	78	to	to	PART
ijtc-1048	111	79	measure	measure	VERB
ijtc-1048	111	80	all	all	DET
ijtc-1048	111	81	variables	variable	NOUN
ijtc-1048	111	82	in	in	ADP
ijtc-1048	111	83	the	the	DET
ijtc-1048	111	84	study	study	NOUN
ijtc-1048	111	85	.	.	PUNCT
ijtc-1048	112	1	the	the	DET
ijtc-1048	112	2	data	datum	NOUN
ijtc-1048	112	3	analysis	analysis	NOUN
ijtc-1048	112	4	method	method	NOUN
ijtc-1048	112	5	and	and	CCONJ
ijtc-1048	112	6	hypothesis	hypothesis	NOUN
ijtc-1048	112	7	testing	testing	NOUN
ijtc-1048	112	8	in	in	ADP
ijtc-1048	112	9	this	this	DET
ijtc-1048	112	10	research	research	NOUN
ijtc-1048	112	11	involved	involve	VERB
ijtc-1048	112	12	panel	panel	NOUN
ijtc-1048	112	13	regretion	regretion	NOUN
ijtc-1048	112	14	analysis	analysis	NOUN
ijtc-1048	112	15	.	.	PUNCT
ijtc-1048	113	1	this	this	DET
ijtc-1048	113	2	method	method	NOUN
ijtc-1048	113	3	is	be	AUX
ijtc-1048	113	4	used	use	VERB
ijtc-1048	113	5	to	to	PART
ijtc-1048	113	6	analyze	analyze	VERB
ijtc-1048	113	7	the	the	DET
ijtc-1048	113	8	relationship	relationship	NOUN
ijtc-1048	113	9	between	between	ADP
ijtc-1048	113	10	the	the	DET
ijtc-1048	113	11	dependent	dependent	ADJ
ijtc-1048	113	12	variable	variable	NOUN
ijtc-1048	113	13	,	,	PUNCT
ijtc-1048	113	14	independent	independent	ADJ
ijtc-1048	113	15	variable	variable	NOUN
ijtc-1048	113	16	,	,	PUNCT
ijtc-1048	113	17	moderating	moderate	VERB
ijtc-1048	113	18	variable	variable	NOUN
ijtc-1048	113	19	,	,	PUNCT
ijtc-1048	113	20	and	and	CCONJ
ijtc-1048	113	21	control	control	NOUN
ijtc-1048	113	22	variable	variable	NOUN
ijtc-1048	113	23	based	base	VERB
ijtc-1048	113	24	on	on	ADP
ijtc-1048	113	25	a	a	DET
ijtc-1048	113	26	combination	combination	NOUN
ijtc-1048	113	27	of	of	ADP
ijtc-1048	113	28	cross	cross	ADJ
ijtc-1048	113	29	-	-	ADJ
ijtc-1048	113	30	sectional	sectional	ADJ
ijtc-1048	113	31	and	and	CCONJ
ijtc-1048	113	32	time	time	NOUN
ijtc-1048	113	33	-	-	PUNCT
ijtc-1048	113	34	series	series	NOUN
ijtc-1048	113	35	data	datum	NOUN
ijtc-1048	113	36	.	.	PUNCT
ijtc-1048	114	1	the	the	DET
ijtc-1048	114	2	panel	panel	NOUN
ijtc-1048	114	3	data	datum	NOUN
ijtc-1048	114	4	collected	collect	VERB
ijtc-1048	114	5	for	for	ADP
ijtc-1048	114	6	this	this	DET
ijtc-1048	114	7	research	research	NOUN
ijtc-1048	114	8	includede	includede	NOUN
ijtc-1048	114	9	samples	sample	NOUN
ijtc-1048	114	10	of	of	ADP
ijtc-1048	114	11	publicly	publicly	ADV
ijtc-1048	114	12	trade	trade	NOUN
ijtc-1048	114	13	companies	company	NOUN
ijtc-1048	114	14	over	over	ADP
ijtc-1048	114	15	a	a	DET
ijtc-1048	114	16	five	five	NUM
ijtc-1048	114	17	-	-	PUNCT
ijtc-1048	114	18	year	year	NOUN
ijtc-1048	114	19	period	period	NOUN
ijtc-1048	114	20	(	(	PUNCT
ijtc-1048	114	21	2018	2018	NUM
ijtc-1048	114	22	-	-	SYM
ijtc-1048	114	23	2022	2022	NUM
ijtc-1048	114	24	)	)	PUNCT
ijtc-1048	114	25	.	.	PUNCT
ijtc-1048	115	1	property	property	NOUN
ijtc-1048	115	2	,	,	PUNCT
ijtc-1048	115	3	oil	oil	NOUN
ijtc-1048	115	4	and	and	CCONJ
ijtc-1048	115	5	gas	gas	NOUN
ijtc-1048	115	6	firms	firm	NOUN
ijtc-1048	115	7	were	be	AUX
ijtc-1048	115	8	also	also	ADV
ijtc-1048	115	9	excluded	exclude	VERB
ijtc-1048	115	10	because	because	SCONJ
ijtc-1048	115	11	they	they	PRON
ijtc-1048	115	12	are	be	AUX
ijtc-1048	115	13	subject	subject	ADJ
ijtc-1048	115	14	to	to	ADP
ijtc-1048	115	15	final	final	ADJ
ijtc-1048	115	16	tax	tax	NOUN
ijtc-1048	115	17	,	,	PUNCT
ijtc-1048	115	18	resulting	result	VERB
ijtc-1048	115	19	in	in	ADP
ijtc-1048	115	20	no	no	DET
ijtc-1048	115	21	reported	report	VERB
ijtc-1048	115	22	tax	tax	NOUN
ijtc-1048	115	23	expenses	expense	NOUN
ijtc-1048	115	24	.	.	PUNCT
ijtc-1048	116	1	the	the	DET
ijtc-1048	116	2	statistical	statistical	ADJ
ijtc-1048	116	3	software	software	NOUN
ijtc-1048	116	4	used	use	VERB
ijtc-1048	116	5	to	to	PART
ijtc-1048	116	6	analyze	analyze	VERB
ijtc-1048	116	7	the	the	DET
ijtc-1048	116	8	panel	panel	NOUN
ijtc-1048	116	9	data	datum	NOUN
ijtc-1048	116	10	was	be	AUX
ijtc-1048	116	11	eviews	eviews	PROPN
ijtc-1048	116	12	version	version	NOUN
ijtc-1048	116	13	11	11	NUM
ijtc-1048	116	14	.	.	PUNCT
ijtc-1048	117	1	the	the	DET
ijtc-1048	117	2	data	data	NOUN
ijtc-1048	117	3	analysis	analysis	NOUN
ijtc-1048	117	4	prosess	prosess	PROPN
ijtc-1048	117	5	involded	involde	VERB
ijtc-1048	117	6	descriptive	descriptive	ADJ
ijtc-1048	117	7	statistic	statistic	NOUN
ijtc-1048	117	8	testing	testing	NOUN
ijtc-1048	117	9	,	,	PUNCT
ijtc-1048	117	10	selecting	select	VERB
ijtc-1048	117	11	the	the	DET
ijtc-1048	117	12	best	good	ADJ
ijtc-1048	117	13	model	model	NOUN
ijtc-1048	117	14	,	,	PUNCT
ijtc-1048	117	15	panel	panel	NOUN
ijtc-1048	117	16	regression	regression	NOUN
ijtc-1048	117	17	,	,	PUNCT
ijtc-1048	117	18	and	and	CCONJ
ijtc-1048	117	19	hypothesis	hypothesis	NOUN
ijtc-1048	117	20	testing	testing	NOUN
ijtc-1048	117	21	.	.	PUNCT
ijtc-1048	118	1	information	information	NOUN
ijtc-1048	118	2	amount	amount	NOUN
ijtc-1048	118	3	amount	amount	NOUN
ijtc-1048	118	4	of	of	ADP
ijtc-1048	118	5	non	non	ADJ
ijtc-1048	118	6	-	-	ADJ
ijtc-1048	118	7	financial	financial	ADJ
ijtc-1048	118	8	companies	company	NOUN
ijtc-1048	118	9	listed	list	VERB
ijtc-1048	118	10	on	on	ADP
ijtc-1048	118	11	the	the	DET
ijtc-1048	118	12	indonesia	indonesia	PROPN
ijtc-1048	118	13	stock	stock	PROPN
ijtc-1048	118	14	exchange	exchange	PROPN
ijtc-1048	118	15	(	(	PUNCT
ijtc-1048	118	16	idx	idx	PROPN
ijtc-1048	118	17	)	)	PUNCT
ijtc-1048	118	18	from	from	ADP
ijtc-1048	118	19	2018	2018	NUM
ijtc-1048	118	20	-	-	SYM
ijtc-1048	118	21	2022	2022	NUM
ijtc-1048	118	22	623	623	NUM
ijtc-1048	118	23	property	property	NOUN
ijtc-1048	118	24	companies	company	NOUN
ijtc-1048	118	25	(	(	PUNCT
ijtc-1048	118	26	92	92	NUM
ijtc-1048	118	27	)	)	PUNCT
ijtc-1048	118	28	energy	energy	NOUN
ijtc-1048	118	29	companies	company	NOUN
ijtc-1048	118	30	(	(	PUNCT
ijtc-1048	118	31	83	83	NUM
ijtc-1048	118	32	)	)	PUNCT
ijtc-1048	118	33	companies	company	NOUN
ijtc-1048	118	34	without	without	ADP
ijtc-1048	118	35	complete	complete	ADJ
ijtc-1048	118	36	listing	listing	NOUN
ijtc-1048	118	37	during	during	ADP
ijtc-1048	118	38	the	the	DET
ijtc-1048	118	39	observation	observation	NOUN
ijtc-1048	118	40	period	period	NOUN
ijtc-1048	118	41	(	(	PUNCT
ijtc-1048	118	42	285	285	NUM
ijtc-1048	118	43	)	)	PUNCT
ijtc-1048	118	44	amount	amount	NOUN
ijtc-1048	118	45	of	of	ADP
ijtc-1048	118	46	company	company	NOUN
ijtc-1048	118	47	samples	sample	VERB
ijtc-1048	118	48	338	338	NUM
ijtc-1048	118	49	this	this	DET
ijtc-1048	118	50	study	study	NOUN
ijtc-1048	118	51	employs	employ	VERB
ijtc-1048	118	52	firm	firm	ADJ
ijtc-1048	118	53	value	value	NOUN
ijtc-1048	118	54	as	as	ADP
ijtc-1048	118	55	the	the	DET
ijtc-1048	118	56	endogenous	endogenous	ADJ
ijtc-1048	118	57	variable	variable	NOUN
ijtc-1048	118	58	,	,	PUNCT
ijtc-1048	118	59	tax	tax	NOUN
ijtc-1048	118	60	avoidance	avoidance	NOUN
ijtc-1048	118	61	as	as	ADP
ijtc-1048	118	62	the	the	DET
ijtc-1048	118	63	exogenous	exogenous	ADJ
ijtc-1048	118	64	variable	variable	NOUN
ijtc-1048	118	65	,	,	PUNCT
ijtc-1048	118	66	and	and	CCONJ
ijtc-1048	118	67	sustainability	sustainability	NOUN
ijtc-1048	118	68	reporting	reporting	NOUN
ijtc-1048	118	69	as	as	ADP
ijtc-1048	118	70	the	the	DET
ijtc-1048	118	71	moderating	moderate	VERB
ijtc-1048	118	72	variable	variable	NOUN
ijtc-1048	118	73	.	.	PUNCT
ijtc-1048	119	1	firm	firm	ADJ
ijtc-1048	119	2	value	value	NOUN
ijtc-1048	119	3	is	be	AUX
ijtc-1048	119	4	a	a	DET
ijtc-1048	119	5	reflection	reflection	NOUN
ijtc-1048	119	6	of	of	ADP
ijtc-1048	119	7	a	a	DET
ijtc-1048	119	8	company	company	NOUN
ijtc-1048	119	9	’s	’s	PART
ijtc-1048	119	10	condition	condition	NOUN
ijtc-1048	119	11	often	often	ADV
ijtc-1048	119	12	associated	associate	VERB
ijtc-1048	119	13	with	with	ADP
ijtc-1048	119	14	stock	stock	NOUN
ijtc-1048	119	15	prices	price	NOUN
ijtc-1048	119	16	.	.	PUNCT
ijtc-1048	120	1	a	a	DET
ijtc-1048	120	2	high	high	ADJ
ijtc-1048	120	3	firm	firm	ADJ
ijtc-1048	120	4	value	value	NOUN
ijtc-1048	120	5	can	can	AUX
ijtc-1048	120	6	be	be	AUX
ijtc-1048	120	7	an	an	DET
ijtc-1048	120	8	indicator	indicator	NOUN
ijtc-1048	120	9	of	of	ADP
ijtc-1048	120	10	the	the	DET
ijtc-1048	120	11	wellbeing	wellbeing	NOUN
ijtc-1048	120	12	of	of	ADP
ijtc-1048	120	13	owners	owner	NOUN
ijtc-1048	120	14	and	and	CCONJ
ijtc-1048	120	15	shareholders	shareholder	NOUN
ijtc-1048	120	16	(	(	PUNCT
ijtc-1048	120	17	irawan	irawan	PROPN
ijtc-1048	120	18	&	&	CCONJ
ijtc-1048	120	19	turwanto	turwanto	PROPN
ijtc-1048	120	20	,	,	PUNCT
ijtc-1048	120	21	2020	2020	NUM
ijtc-1048	120	22	)	)	PUNCT
ijtc-1048	120	23	.	.	PUNCT
ijtc-1048	121	1	enhancing	enhance	VERB
ijtc-1048	121	2	firm	firm	ADJ
ijtc-1048	121	3	value	value	NOUN
ijtc-1048	121	4	can	can	AUX
ijtc-1048	121	5	contribute	contribute	VERB
ijtc-1048	121	6	to	to	ADP
ijtc-1048	121	7	market	market	NOUN
ijtc-1048	121	8	confidence	confidence	NOUN
ijtc-1048	121	9	in	in	ADP
ijtc-1048	121	10	the	the	DET
ijtc-1048	121	11	company	company	NOUN
ijtc-1048	121	12	,	,	PUNCT
ijtc-1048	121	13	not	not	PART
ijtc-1048	121	14	only	only	ADV
ijtc-1048	121	15	based	base	VERB
ijtc-1048	121	16	on	on	ADP
ijtc-1048	121	17	its	its	PRON
ijtc-1048	121	18	current	current	ADJ
ijtc-1048	121	19	performance	performance	NOUN
ijtc-1048	121	20	but	but	CCONJ
ijtc-1048	121	21	also	also	ADV
ijtc-1048	121	22	on	on	ADP
ijtc-1048	121	23	its	its	PRON
ijtc-1048	121	24	future	future	ADJ
ijtc-1048	121	25	prospects	prospect	NOUN
ijtc-1048	121	26	.	.	PUNCT
ijtc-1048	122	1	firm	firm	ADJ
ijtc-1048	122	2	value	value	NOUN
ijtc-1048	122	3	is	be	AUX
ijtc-1048	122	4	measud	measud	ADJ
ijtc-1048	122	5	using	use	VERB
ijtc-1048	122	6	tobin	tobin	PROPN
ijtc-1048	122	7	’s	’s	PART
ijtc-1048	122	8	q	q	X
ijtc-1048	122	9	(	(	PUNCT
ijtc-1048	122	10	q	q	NOUN
ijtc-1048	122	11	)	)	PUNCT
ijtc-1048	122	12	.	.	PUNCT
ijtc-1048	123	1	tax	tax	NOUN
ijtc-1048	123	2	avoidance	avoidance	NOUN
ijtc-1048	123	3	can	can	AUX
ijtc-1048	123	4	be	be	AUX
ijtc-1048	123	5	measured	measure	VERB
ijtc-1048	123	6	using	use	VERB
ijtc-1048	123	7	the	the	DET
ijtc-1048	123	8	cash	cash	NOUN
ijtc-1048	123	9	effective	effective	ADJ
ijtc-1048	123	10	tax	tax	NOUN
ijtc-1048	123	11	rate	rate	NOUN
ijtc-1048	123	12	(	(	PUNCT
ijtc-1048	123	13	cert	cert	NOUN
ijtc-1048	123	14	)	)	PUNCT
ijtc-1048	123	15	(	(	PUNCT
ijtc-1048	123	16	wang	wang	PROPN
ijtc-1048	123	17	,	,	PUNCT
ijtc-1048	123	18	xu	xu	PROPN
ijtc-1048	123	19	&	&	CCONJ
ijtc-1048	123	20	sun	sun	PROPN
ijtc-1048	123	21	,	,	PUNCT
ijtc-1048	123	22	2020	2020	NUM
ijtc-1048	123	23	)	)	PUNCT
ijtc-1048	123	24	.	.	PUNCT
ijtc-1048	124	1	cetr	cetr	PROPN
ijtc-1048	124	2	is	be	AUX
ijtc-1048	124	3	calculated	calculate	VERB
ijtc-1048	124	4	by	by	ADP
ijtc-1048	124	5	dividing	divide	VERB
ijtc-1048	124	6	the	the	DET
ijtc-1048	124	7	prepaid	prepaid	ADJ
ijtc-1048	124	8	tax	tax	NOUN
ijtc-1048	124	9	amount	amount	NOUN
ijtc-1048	124	10	by	by	ADP
ijtc-1048	124	11	pre	pre	ADJ
ijtc-1048	124	12	-	-	ADJ
ijtc-1048	124	13	tax	tax	ADJ
ijtc-1048	124	14	income	income	NOUN
ijtc-1048	124	15	.	.	PUNCT
ijtc-1048	125	1	control	control	NOUN
ijtc-1048	125	2	variable	variable	NOUN
ijtc-1048	125	3	in	in	ADP
ijtc-1048	125	4	this	this	DET
ijtc-1048	125	5	study	study	NOUN
ijtc-1048	125	6	include	include	VERB
ijtc-1048	125	7	firm	firm	ADJ
ijtc-1048	125	8	size	size	NOUN
ijtc-1048	125	9	,	,	PUNCT
ijtc-1048	125	10	growth	growth	NOUN
ijtc-1048	125	11	,	,	PUNCT
ijtc-1048	125	12	fixed	fix	VERB
ijtc-1048	125	13	assets	asset	NOUN
ijtc-1048	125	14	,	,	PUNCT
ijtc-1048	125	15	profitability	profitability	NOUN
ijtc-1048	125	16	,	,	PUNCT
ijtc-1048	125	17	leverage	leverage	NOUN
ijtc-1048	125	18	,	,	PUNCT
ijtc-1048	125	19	company	company	NOUN
ijtc-1048	125	20	age	age	NOUN
ijtc-1048	125	21	,	,	PUNCT
ijtc-1048	125	22	and	and	CCONJ
ijtc-1048	125	23	liquidity	liquidity	NOUN
ijtc-1048	125	24	.	.	PUNCT
ijtc-1048	126	1	firm	firm	ADJ
ijtc-1048	126	2	size	size	NOUN
ijtc-1048	126	3	(	(	PUNCT
ijtc-1048	126	4	size	size	NOUN
ijtc-1048	126	5	)	)	PUNCT
ijtc-1048	126	6	,	,	PUNCT
ijtc-1048	126	7	measured	measure	VERB
ijtc-1048	126	8	by	by	ADP
ijtc-1048	126	9	the	the	DET
ijtc-1048	126	10	natural	natural	ADJ
ijtc-1048	126	11	logarithm	logarithm	NOUN
ijtc-1048	126	12	(	(	PUNCT
ijtc-1048	126	13	ln	ln	ADJ
ijtc-1048	126	14	)	)	PUNCT
ijtc-1048	126	15	in	in	ADP
ijtc-1048	126	16	total	total	ADJ
ijtc-1048	126	17	assets	asset	NOUN
ijtc-1048	126	18	,	,	PUNCT
ijtc-1048	126	19	indicates	indicate	VERB
ijtc-1048	126	20	that	that	SCONJ
ijtc-1048	126	21	lager	lag	ADJ
ijtc-1048	126	22	companies	company	NOUN
ijtc-1048	126	23	are	be	AUX
ijtc-1048	126	24	generally	generally	ADV
ijtc-1048	126	25	considered	consider	VERB
ijtc-1048	126	26	better	well	ADV
ijtc-1048	126	27	.	.	PUNCT
ijtc-1048	127	1	sales	sale	NOUN
ijtc-1048	127	2	growth	growth	NOUN
ijtc-1048	127	3	(	(	PUNCT
ijtc-1048	127	4	growth	growth	NOUN
ijtc-1048	127	5	)	)	PUNCT
ijtc-1048	127	6	reflects	reflect	VERB
ijtc-1048	127	7	increasing	increase	VERB
ijtc-1048	127	8	company	company	NOUN
ijtc-1048	127	9	revenue	revenue	NOUN
ijtc-1048	127	10	as	as	ADP
ijtc-1048	127	11	form	form	NOUN
ijtc-1048	127	12	a	a	DET
ijtc-1048	127	13	growing	grow	VERB
ijtc-1048	127	14	demand	demand	NOUN
ijtc-1048	127	15	and	and	CCONJ
ijtc-1048	127	16	competitive	competitive	ADJ
ijtc-1048	127	17	strength	strength	NOUN
ijtc-1048	127	18	(	(	PUNCT
ijtc-1048	127	19	inger	inger	PROPN
ijtc-1048	127	20	vansant	vansant	PROPN
ijtc-1048	127	21	,	,	PUNCT
ijtc-1048	127	22	2019	2019	NUM
ijtc-1048	127	23	)	)	PUNCT
ijtc-1048	127	24	.	.	PUNCT
ijtc-1048	128	1	growth	growth	NOUN
ijtc-1048	128	2	is	be	AUX
ijtc-1048	128	3	measured	measure	VERB
ijtc-1048	128	4	by	by	ADP
ijtc-1048	128	5	substractring	substractre	VERB
ijtc-1048	128	6	this	this	DET
ijtc-1048	128	7	years	year	NOUN
ijtc-1048	128	8	’s	’s	PART
ijtc-1048	128	9	revenue	revenue	NOUN
ijtc-1048	128	10	from	from	ADP
ijtc-1048	128	11	the	the	DET
ijtc-1048	128	12	previous	previous	ADJ
ijtc-1048	128	13	years	year	NOUN
ijtc-1048	128	14	’s	’s	PART
ijtc-1048	128	15	revenue	revenue	NOUN
ijtc-1048	128	16	.	.	PUNCT
ijtc-1048	129	1	plant	plant	NOUN
ijtc-1048	129	2	assets	asset	NOUN
ijtc-1048	129	3	(	(	PUNCT
ijtc-1048	129	4	ppe	ppe	NOUN
ijtc-1048	129	5	)	)	PUNCT
ijtc-1048	129	6	are	be	AUX
ijtc-1048	129	7	used	use	VERB
ijtc-1048	129	8	as	as	ADP
ijtc-1048	129	9	a	a	DET
ijtc-1048	129	10	control	control	NOUN
ijtc-1048	129	11	variable	variable	NOUN
ijtc-1048	129	12	to	to	PART
ijtc-1048	129	13	indicates	indicate	VERB
ijtc-1048	129	14	productivity	productivity	NOUN
ijtc-1048	129	15	.	.	PUNCT
ijtc-1048	130	1	plant	plant	NOUN
ijtc-1048	130	2	assets	asset	NOUN
ijtc-1048	130	3	are	be	AUX
ijtc-1048	130	4	measured	measure	VERB
ijtc-1048	130	5	by	by	ADP
ijtc-1048	130	6	diving	diving	NOUN
ijtc-1048	130	7	total	total	ADJ
ijtc-1048	130	8	fixed	fix	VERB
ijtc-1048	130	9	assets	asset	NOUN
ijtc-1048	130	10	by	by	ADP
ijtc-1048	130	11	total	total	ADJ
ijtc-1048	130	12	assets	asset	NOUN
ijtc-1048	130	13	.	.	PUNCT
ijtc-1048	131	1	profitabbility	profitabbility	NOUN
ijtc-1048	131	2	is	be	AUX
ijtc-1048	131	3	measured	measure	VERB
ijtc-1048	131	4	using	use	VERB
ijtc-1048	131	5	return	return	NOUN
ijtc-1048	131	6	on	on	ADP
ijtc-1048	131	7	assets	asset	NOUN
ijtc-1048	131	8	(	(	PUNCT
ijtc-1048	131	9	roa	roa	NOUN
ijtc-1048	131	10	)	)	PUNCT
ijtc-1048	131	11	,	,	PUNCT
ijtc-1048	131	12	where	where	SCONJ
ijtc-1048	131	13	a	a	DET
ijtc-1048	131	14	higher	high	ADJ
ijtc-1048	131	15	value	value	NOUN
ijtc-1048	131	16	can	can	AUX
ijtc-1048	131	17	attract	attract	VERB
ijtc-1048	131	18	investors	investor	NOUN
ijtc-1048	131	19	to	to	PART
ijtc-1048	131	20	invest	invest	VERB
ijtc-1048	131	21	their	their	PRON
ijtc-1048	131	22	capital	capital	NOUN
ijtc-1048	131	23	,	,	PUNCT
ijtc-1048	131	24	roa	roa	PROPN
ijtc-1048	131	25	is	be	AUX
ijtc-1048	131	26	calculated	calculate	VERB
ijtc-1048	131	27	by	by	ADP
ijtc-1048	131	28	dividing	divide	VERB
ijtc-1048	131	29	net	net	ADJ
ijtc-1048	131	30	income	income	NOUN
ijtc-1048	131	31	after	after	ADP
ijtc-1048	131	32	tax	tax	NOUN
ijtc-1048	131	33	by	by	ADP
ijtc-1048	131	34	total	total	ADJ
ijtc-1048	131	35	assets	asset	NOUN
ijtc-1048	131	36	.	.	PUNCT
ijtc-1048	132	1	high	high	ADJ
ijtc-1048	132	2	leverage	leverage	NOUN
ijtc-1048	132	3	(	(	PUNCT
ijtc-1048	132	4	lev	lev	NOUN
ijtc-1048	132	5	)	)	PUNCT
ijtc-1048	132	6	can	can	AUX
ijtc-1048	132	7	boosts	boost	VERB
ijtc-1048	132	8	the	the	DET
ijtc-1048	132	9	firm	firm	ADJ
ijtc-1048	132	10	value	value	NOUN
ijtc-1048	132	11	(	(	PUNCT
ijtc-1048	132	12	endri	endri	NOUN
ijtc-1048	132	13	&	&	CCONJ
ijtc-1048	132	14	fathony	fathony	PROPN
ijtc-1048	132	15	,	,	PUNCT
ijtc-1048	132	16	2020	2020	NUM
ijtc-1048	132	17	)	)	PUNCT
ijtc-1048	132	18	,	,	PUNCT
ijtc-1048	132	19	measured	measure	VERB
ijtc-1048	132	20	by	by	ADP
ijtc-1048	132	21	diving	diving	NOUN
ijtc-1048	132	22	total	total	ADJ
ijtc-1048	132	23	debt	debt	NOUN
ijtc-1048	132	24	by	by	ADP
ijtc-1048	132	25	total	total	ADJ
ijtc-1048	132	26	assets	asset	NOUN
ijtc-1048	132	27	.	.	PUNCT
ijtc-1048	133	1	firm	firm	ADJ
ijtc-1048	133	2	age	age	NOUN
ijtc-1048	133	3	(	(	PUNCT
ijtc-1048	133	4	age	age	NOUN
ijtc-1048	133	5	)	)	PUNCT
ijtc-1048	133	6	indicates	indicate	VERB
ijtc-1048	133	7	hpw	hpw	PROPN
ijtc-1048	133	8	long	long	ADV
ijtc-1048	133	9	the	the	DET
ijtc-1048	133	10	compny	compny	NOUN
ijtc-1048	133	11	has	have	AUX
ijtc-1048	133	12	been	be	AUX
ijtc-1048	133	13	established	establish	VERB
ijtc-1048	133	14	.	.	PUNCT
ijtc-1048	134	1	liquidity	liquidity	NOUN
ijtc-1048	134	2	(	(	PUNCT
ijtc-1048	134	3	liq	liq	NOUN
ijtc-1048	134	4	)	)	PUNCT
ijtc-1048	134	5	is	be	AUX
ijtc-1048	134	6	measured	measure	VERB
ijtc-1048	134	7	by	by	ADP
ijtc-1048	134	8	the	the	DET
ijtc-1048	134	9	sum	sum	NOUN
ijtc-1048	134	10	of	of	ADP
ijtc-1048	134	11	cash	cash	NOUN
ijtc-1048	134	12	and	and	CCONJ
ijtc-1048	134	13	long	long	ADJ
ijtc-1048	134	14	-	-	PUNCT
ijtc-1048	134	15	term	term	NOUN
ijtc-1048	134	16	investments	investment	NOUN
ijtc-1048	134	17	divided	divide	VERB
ijtc-1048	134	18	by	by	ADP
ijtc-1048	134	19	the	the	DET
ijtc-1048	134	20	sum	sum	NOUN
ijtc-1048	134	21	of	of	ADP
ijtc-1048	134	22	assets	asset	NOUN
ijtc-1048	134	23	from	from	ADP
ijtc-1048	134	24	the	the	DET
ijtc-1048	134	25	previous	previous	ADJ
ijtc-1048	134	26	year	year	NOUN
ijtc-1048	134	27	.	.	PUNCT
ijtc-1048	135	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1048	135	2	the	the	DET
ijtc-1048	135	3	moderating	moderate	VERB
ijtc-1048	135	4	effect	effect	NOUN
ijtc-1048	135	5	of	of	ADP
ijtc-1048	135	6	sustainability	sustainability	NOUN
ijtc-1048	135	7	reporting	report	VERB
ijtc-1048	135	8	on	on	ADP
ijtc-1048	135	9	the	the	DET
ijtc-1048	135	10	influence	influence	NOUN
ijtc-1048	135	11	of	of	ADP
ijtc-1048	135	12	tax	tax	NOUN
ijtc-1048	135	13	avoidance	avoidance	NOUN
ijtc-1048	135	14	on	on	ADP
ijtc-1048	135	15	firm	firm	ADJ
ijtc-1048	135	16	value	value	NOUN
ijtc-1048	135	17	hendi	hendi	NOUN
ijtc-1048	135	18	,	,	PUNCT
ijtc-1048	135	19	pramesti	pramesti	NOUN
ijtc-1048	135	20	,	,	PUNCT
ijtc-1048	135	21	and	and	CCONJ
ijtc-1048	135	22	harsono	harsono	PROPN
ijtc-1048	135	23	227	227	NUM
ijtc-1048	135	24	|	|	ADV
ijtc-1048	135	25	ilomata	ilomata	PROPN
ijtc-1048	135	26	international	international	ADJ
ijtc-1048	135	27	journal	journal	NOUN
ijtc-1048	135	28	of	of	ADP
ijtc-1048	135	29	tax	tax	PROPN
ijtc-1048	135	30	&	&	CCONJ
ijtc-1048	135	31	accounting	accounting	PROPN
ijtc-1048	135	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1048	135	33	figure	figure	NOUN
ijtc-1048	135	34	1	1	NUM
ijtc-1048	135	35	.	.	PUNCT
ijtc-1048	135	36	research	research	NOUN
ijtc-1048	135	37	framework	framework	NOUN
ijtc-1048	135	38	result	result	NOUN
ijtc-1048	135	39	and	and	CCONJ
ijtc-1048	135	40	discussion	discussion	NOUN
ijtc-1048	135	41	the	the	DET
ijtc-1048	135	42	discussion	discussion	NOUN
ijtc-1048	135	43	begins	begin	VERB
ijtc-1048	135	44	by	by	ADP
ijtc-1048	135	45	presenting	present	VERB
ijtc-1048	135	46	the	the	DET
ijtc-1048	135	47	descriptive	descriptive	ADJ
ijtc-1048	135	48	statistics	statistic	NOUN
ijtc-1048	135	49	of	of	ADP
ijtc-1048	135	50	the	the	DET
ijtc-1048	135	51	research	research	NOUN
ijtc-1048	135	52	variables	variable	NOUN
ijtc-1048	135	53	.	.	PUNCT
ijtc-1048	136	1	subsequently	subsequently	ADV
ijtc-1048	136	2	,	,	PUNCT
ijtc-1048	136	3	the	the	DET
ijtc-1048	136	4	results	result	NOUN
ijtc-1048	136	5	and	and	CCONJ
ijtc-1048	136	6	discussion	discussion	NOUN
ijtc-1048	136	7	will	will	AUX
ijtc-1048	136	8	address	address	VERB
ijtc-1048	136	9	the	the	DET
ijtc-1048	136	10	research	research	NOUN
ijtc-1048	136	11	objectives	objective	NOUN
ijtc-1048	136	12	through	through	ADP
ijtc-1048	136	13	model	model	NOUN
ijtc-1048	136	14	feasibility	feasibility	NOUN
ijtc-1048	136	15	tests	test	NOUN
ijtc-1048	136	16	,	,	PUNCT
ijtc-1048	136	17	the	the	DET
ijtc-1048	136	18	coeffiecient	coeffiecient	NOUN
ijtc-1048	136	19	of	of	ADP
ijtc-1048	136	20	determination	determination	NOUN
ijtc-1048	136	21	,	,	PUNCT
ijtc-1048	136	22	and	and	CCONJ
ijtc-1048	136	23	hypothesis	hypothesis	NOUN
ijtc-1048	136	24	testing	testing	NOUN
ijtc-1048	136	25	.	.	PUNCT
ijtc-1048	137	1	descriptive	descriptive	ADJ
ijtc-1048	137	2	statistics	statistic	NOUN
ijtc-1048	137	3	provide	provide	VERB
ijtc-1048	137	4	an	an	DET
ijtc-1048	137	5	overview	overview	NOUN
ijtc-1048	137	6	of	of	ADP
ijtc-1048	137	7	the	the	DET
ijtc-1048	137	8	minimum	minimum	ADJ
ijtc-1048	137	9	,	,	PUNCT
ijtc-1048	137	10	maximum	maximum	ADJ
ijtc-1048	137	11	,	,	PUNCT
ijtc-1048	137	12	mean	mean	ADJ
ijtc-1048	137	13	,	,	PUNCT
ijtc-1048	137	14	and	and	CCONJ
ijtc-1048	137	15	standard	standard	ADJ
ijtc-1048	137	16	deviation	deviation	NOUN
ijtc-1048	137	17	of	of	ADP
ijtc-1048	137	18	all	all	DET
ijtc-1048	137	19	research	research	NOUN
ijtc-1048	137	20	data	datum	NOUN
ijtc-1048	137	21	.	.	PUNCT
ijtc-1048	138	1	the	the	DET
ijtc-1048	138	2	number	number	NOUN
ijtc-1048	138	3	of	of	ADP
ijtc-1048	138	4	observations	observation	NOUN
ijtc-1048	138	5	used	use	VERB
ijtc-1048	138	6	in	in	ADP
ijtc-1048	138	7	this	this	DET
ijtc-1048	138	8	study	study	NOUN
ijtc-1048	138	9	is	be	AUX
ijtc-1048	138	10	1690	1690	NUM
ijtc-1048	138	11	.	.	PUNCT
ijtc-1048	139	1	the	the	DET
ijtc-1048	139	2	variable	variable	ADJ
ijtc-1048	139	3	colums	colum	NOUN
ijtc-1048	139	4	include	include	VERB
ijtc-1048	139	5	independent	independent	ADJ
ijtc-1048	139	6	,	,	PUNCT
ijtc-1048	139	7	dependent	dependent	ADJ
ijtc-1048	139	8	,	,	PUNCT
ijtc-1048	139	9	moderation	moderation	NOUN
ijtc-1048	139	10	,	,	PUNCT
ijtc-1048	139	11	and	and	CCONJ
ijtc-1048	139	12	control	control	NOUN
ijtc-1048	139	13	variables	variable	NOUN
ijtc-1048	139	14	.	.	PUNCT
ijtc-1048	140	1	the	the	DET
ijtc-1048	140	2	following	follow	VERB
ijtc-1048	140	3	tabel	tabel	NOUN
ijtc-1048	140	4	1	1	NUM
ijtc-1048	140	5	presents	present	VERB
ijtc-1048	140	6	the	the	DET
ijtc-1048	140	7	results	result	NOUN
ijtc-1048	140	8	of	of	ADP
ijtc-1048	140	9	the	the	DET
ijtc-1048	140	10	descriptive	descriptive	ADJ
ijtc-1048	140	11	statistical	statistical	ADJ
ijtc-1048	140	12	test	test	NOUN
ijtc-1048	140	13	.	.	PUNCT
ijtc-1048	141	1	the	the	DET
ijtc-1048	141	2	descriptive	descriptive	ADJ
ijtc-1048	141	3	statistics	statistic	NOUN
ijtc-1048	141	4	test	test	NOUN
ijtc-1048	141	5	table	table	NOUN
ijtc-1048	141	6	1	1	NUM
ijtc-1048	141	7	.	.	PUNCT
ijtc-1048	141	8	result	result	NOUN
ijtc-1048	141	9	of	of	ADP
ijtc-1048	141	10	the	the	DET
ijtc-1048	141	11	descriptive	descriptive	ADJ
ijtc-1048	141	12	statistic	statistic	PROPN
ijtc-1048	141	13	test	test	NOUN
ijtc-1048	141	14	variable	variable	NOUN
ijtc-1048	141	15	n	n	PRON
ijtc-1048	141	16	min	min	PROPN
ijtc-1048	141	17	.	.	PROPN
ijtc-1048	141	18	max	max	PROPN
ijtc-1048	141	19	.	.	PUNCT
ijtc-1048	142	1	mean	mean	VERB
ijtc-1048	143	1	std	std	PROPN
ijtc-1048	143	2	.	.	PROPN
ijtc-1048	144	1	dev	dev	PROPN
ijtc-1048	144	2	.	.	PUNCT
ijtc-1048	144	3	firm	firm	ADJ
ijtc-1048	144	4	value	value	NOUN
ijtc-1048	144	5	(	(	PUNCT
ijtc-1048	144	6	q	q	NOUN
ijtc-1048	144	7	)	)	PUNCT
ijtc-1048	144	8	1690	1690	NUM
ijtc-1048	144	9	0.00	0.00	NUM
ijtc-1048	144	10	564,000,000	564,000,000	NUM
ijtc-1048	144	11	649,635.6	649,635.6	NUM
ijtc-1048	144	12	14,051,514.0	14,051,514.0	NUM
ijtc-1048	144	13	tax	tax	NOUN
ijtc-1048	144	14	avoidance	avoidance	NOUN
ijtc-1048	144	15	(	(	PUNCT
ijtc-1048	144	16	cetr	cetr	NOUN
ijtc-1048	144	17	)	)	PUNCT
ijtc-1048	144	18	1690	1690	NUM
ijtc-1048	144	19	33.0	33.0	NUM
ijtc-1048	144	20	9,768.3	9,768.3	NUM
ijtc-1048	144	21	6.6	6.6	NUM
ijtc-1048	144	22	237.9	237.9	NUM
ijtc-1048	144	23	sustainability	sustainability	NOUN
ijtc-1048	144	24	reporting	reporting	NOUN
ijtc-1048	144	25	(	(	PUNCT
ijtc-1048	144	26	sr	sr	PROPN
ijtc-1048	144	27	)	)	PUNCT
ijtc-1048	144	28	1690	1690	NUM
ijtc-1048	144	29	1.0	1.0	NUM
ijtc-1048	144	30	2.0	2.0	NUM
ijtc-1048	144	31	1.4	1.4	NUM
ijtc-1048	144	32	0.6	0.6	NUM
ijtc-1048	144	33	firm	firm	ADJ
ijtc-1048	144	34	size	size	NOUN
ijtc-1048	144	35	(	(	PUNCT
ijtc-1048	144	36	size	size	NOUN
ijtc-1048	144	37	)	)	PUNCT
ijtc-1048	144	38	1690	1690	NUM
ijtc-1048	144	39	8.1	8.1	NUM
ijtc-1048	144	40	32.5	32.5	NUM
ijtc-1048	144	41	23.3	23.3	NUM
ijtc-1048	144	42	5.4	5.4	NUM
ijtc-1048	144	43	leverage	leverage	NOUN
ijtc-1048	144	44	(	(	PUNCT
ijtc-1048	144	45	lev	lev	NOUN
ijtc-1048	144	46	)	)	PUNCT
ijtc-1048	144	47	1690	1690	NUM
ijtc-1048	144	48	0.5	0.5	NUM
ijtc-1048	144	49	3,462.0	3,462.0	NUM
ijtc-1048	144	50	7.0	7.0	NUM
ijtc-1048	144	51	121.4	121.4	NUM
ijtc-1048	144	52	profitability	profitability	NOUN
ijtc-1048	144	53	(	(	PUNCT
ijtc-1048	144	54	roa	roa	NOUN
ijtc-1048	144	55	)	)	PUNCT
ijtc-1048	144	56	1690	1690	NUM
ijtc-1048	144	57	-1,391.2	-1,391.2	NOUN
ijtc-1048	144	58	3,612.4	3,612.4	NUM
ijtc-1048	144	59	1.3	1.3	NUM
ijtc-1048	144	60	94.3	94.3	NUM
ijtc-1048	144	61	growth	growth	NOUN
ijtc-1048	144	62	(	(	PUNCT
ijtc-1048	144	63	growth	growth	NOUN
ijtc-1048	144	64	)	)	PUNCT
ijtc-1048	144	65	1690	1690	NUM
ijtc-1048	144	66	-1.7	-1.7	NUM
ijtc-1048	144	67	593,964.4	593,964.4	NUM
ijtc-1048	144	68	356.3	356.3	NUM
ijtc-1048	144	69	14,448.5	14,448.5	NUM
ijtc-1048	144	70	firm	firm	ADJ
ijtc-1048	144	71	age	age	NOUN
ijtc-1048	144	72	(	(	PUNCT
ijtc-1048	144	73	age	age	NOUN
ijtc-1048	144	74	)	)	PUNCT
ijtc-1048	144	75	1690	1690	NUM
ijtc-1048	144	76	4.0	4.0	NUM
ijtc-1048	144	77	116.0	116.0	NUM
ijtc-1048	144	78	36.3	36.3	NUM
ijtc-1048	144	79	17.5	17.5	NUM
ijtc-1048	144	80	plant	plant	NOUN
ijtc-1048	144	81	assets	asset	NOUN
ijtc-1048	144	82	(	(	PUNCT
ijtc-1048	144	83	ppe	ppe	PROPN
ijtc-1048	144	84	)	)	PUNCT
ijtc-1048	144	85	1690	1690	NUM
ijtc-1048	144	86	0.00	0.00	NUM
ijtc-1048	144	87	662.4	662.4	NUM
ijtc-1048	144	88	1.8	1.8	NUM
ijtc-1048	144	89	24.5	24.5	NUM
ijtc-1048	144	90	liquidity	liquidity	NOUN
ijtc-1048	144	91	(	(	PUNCT
ijtc-1048	144	92	liq	liq	NOUN
ijtc-1048	144	93	)	)	PUNCT
ijtc-1048	144	94	1690	1690	NUM
ijtc-1048	144	95	0.00	0.00	NUM
ijtc-1048	144	96	863,580.1	863,580.1	NUM
ijtc-1048	144	97	915.6	915.6	NUM
ijtc-1048	144	98	21,221.5	21,221.5	NUM
ijtc-1048	144	99	source	source	NOUN
ijtc-1048	144	100	:	:	PUNCT
ijtc-1048	144	101	eviews	eviews	PROPN
ijtc-1048	144	102	11	11	NUM
ijtc-1048	144	103	,	,	PUNCT
ijtc-1048	144	104	2023	2023	NUM
ijtc-1048	144	105	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1048	144	106	the	the	DET
ijtc-1048	144	107	moderating	moderate	VERB
ijtc-1048	144	108	effect	effect	NOUN
ijtc-1048	144	109	of	of	ADP
ijtc-1048	144	110	sustainability	sustainability	NOUN
ijtc-1048	144	111	reporting	report	VERB
ijtc-1048	144	112	on	on	ADP
ijtc-1048	144	113	the	the	DET
ijtc-1048	144	114	influence	influence	NOUN
ijtc-1048	144	115	of	of	ADP
ijtc-1048	144	116	tax	tax	NOUN
ijtc-1048	144	117	avoidance	avoidance	NOUN
ijtc-1048	144	118	on	on	ADP
ijtc-1048	144	119	firm	firm	ADJ
ijtc-1048	144	120	value	value	NOUN
ijtc-1048	144	121	hendi	hendi	NOUN
ijtc-1048	144	122	,	,	PUNCT
ijtc-1048	144	123	pramesti	pramesti	NOUN
ijtc-1048	144	124	,	,	PUNCT
ijtc-1048	144	125	and	and	CCONJ
ijtc-1048	144	126	harsono	harsono	PROPN
ijtc-1048	144	127	228	228	NUM
ijtc-1048	144	128	|	|	ADV
ijtc-1048	144	129	ilomata	ilomata	PROPN
ijtc-1048	144	130	international	international	ADJ
ijtc-1048	144	131	journal	journal	NOUN
ijtc-1048	144	132	of	of	ADP
ijtc-1048	144	133	tax	tax	PROPN
ijtc-1048	144	134	&	&	CCONJ
ijtc-1048	144	135	accounting	account	VERB
ijtc-1048	144	136	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	144	137	table	table	NOUN
ijtc-1048	144	138	2	2	NUM
ijtc-1048	144	139	.	.	X
ijtc-1048	144	140	result	result	NOUN
ijtc-1048	144	141	of	of	ADP
ijtc-1048	144	142	the	the	DET
ijtc-1048	144	143	descriptive	descriptive	ADJ
ijtc-1048	144	144	statistic	statistic	PROPN
ijtc-1048	144	145	test	test	NOUN
ijtc-1048	144	146	variable	variable	ADJ
ijtc-1048	144	147	dummy	dummy	ADJ
ijtc-1048	144	148	variable	variable	ADJ
ijtc-1048	144	149	description	description	NOUN
ijtc-1048	144	150	n	n	PRON
ijtc-1048	144	151	std	std	PROPN
ijtc-1048	144	152	.	.	PUNCT
ijtc-1048	145	1	dev	dev	PROPN
ijtc-1048	145	2	.	.	PUNCT
ijtc-1048	146	1	sustainability	sustainability	NOUN
ijtc-1048	146	2	reporting	reporting	NOUN
ijtc-1048	146	3	(	(	PUNCT
ijtc-1048	146	4	sr	sr	PROPN
ijtc-1048	146	5	)	)	PUNCT
ijtc-1048	146	6	0	0	PUNCT
ijtc-1048	147	1	=	=	PUNCT
ijtc-1048	147	2	does	do	AUX
ijtc-1048	147	3	not	not	PART
ijtc-1048	147	4	publish	publish	VERB
ijtc-1048	147	5	sustainability	sustainability	NOUN
ijtc-1048	147	6	reporting	report	VERB
ijtc-1048	147	7	1.013	1.013	NUM
ijtc-1048	147	8	60	60	NUM
ijtc-1048	147	9	%	%	NOUN
ijtc-1048	147	10	1	1	NUM
ijtc-1048	147	11	=	=	NOUN
ijtc-1048	147	12	publishes	publish	VERB
ijtc-1048	147	13	sustainability	sustainability	NOUN
ijtc-1048	147	14	reporting	report	VERB
ijtc-1048	147	15	677	677	NUM
ijtc-1048	147	16	40	40	NUM
ijtc-1048	147	17	%	%	NOUN
ijtc-1048	147	18	total	total	NOUN
ijtc-1048	147	19	1.690	1.690	NUM
ijtc-1048	147	20	100	100	NUM
ijtc-1048	147	21	%	%	NOUN
ijtc-1048	147	22	source	source	NOUN
ijtc-1048	147	23	:	:	PUNCT
ijtc-1048	147	24	eviews	eviews	PROPN
ijtc-1048	147	25	11	11	NUM
ijtc-1048	147	26	,	,	PUNCT
ijtc-1048	147	27	2023	2023	NUM
ijtc-1048	147	28	based	base	VERB
ijtc-1048	147	29	on	on	ADP
ijtc-1048	147	30	table	table	NOUN
ijtc-1048	147	31	1	1	NUM
ijtc-1048	147	32	.	.	NUM
ijtc-1048	147	33	,	,	PUNCT
ijtc-1048	147	34	the	the	DET
ijtc-1048	147	35	dependent	dependent	ADJ
ijtc-1048	147	36	variable	variable	NOUN
ijtc-1048	147	37	,	,	PUNCT
ijtc-1048	147	38	which	which	PRON
ijtc-1048	147	39	is	be	AUX
ijtc-1048	147	40	firm	firm	ADJ
ijtc-1048	147	41	value	value	NOUN
ijtc-1048	147	42	(	(	PUNCT
ijtc-1048	147	43	q	q	X
ijtc-1048	147	44	)	)	PUNCT
ijtc-1048	147	45	indicates	indicate	VERB
ijtc-1048	147	46	that	that	SCONJ
ijtc-1048	147	47	the	the	DET
ijtc-1048	147	48	average	average	ADJ
ijtc-1048	147	49	(	(	PUNCT
ijtc-1048	147	50	mean	mean	ADJ
ijtc-1048	147	51	)	)	PUNCT
ijtc-1048	147	52	company	company	NOUN
ijtc-1048	147	53	size	size	NOUN
ijtc-1048	147	54	is	be	AUX
ijtc-1048	147	55	around	around	ADV
ijtc-1048	147	56	649,635.6	649,635.6	NOUN
ijtc-1048	147	57	with	with	ADP
ijtc-1048	147	58	a	a	DET
ijtc-1048	147	59	median	median	ADJ
ijtc-1048	147	60	value	value	NOUN
ijtc-1048	147	61	of	of	ADP
ijtc-1048	147	62	1.2	1.2	NUM
ijtc-1048	147	63	.	.	PUNCT
ijtc-1048	148	1	the	the	DET
ijtc-1048	148	2	maximum	maximum	ADJ
ijtc-1048	148	3	value	value	NOUN
ijtc-1048	148	4	for	for	ADP
ijtc-1048	148	5	company	company	NOUN
ijtc-1048	148	6	size	size	NOUN
ijtc-1048	148	7	is	be	AUX
ijtc-1048	148	8	564,000,000.0	564,000,000.0	NUM
ijtc-1048	148	9	,	,	PUNCT
ijtc-1048	148	10	while	while	SCONJ
ijtc-1048	148	11	the	the	DET
ijtc-1048	148	12	minimum	minimum	NOUN
ijtc-1048	148	13	is	be	AUX
ijtc-1048	148	14	0.00	0.00	NUM
ijtc-1048	148	15	.	.	PUNCT
ijtc-1048	149	1	the	the	DET
ijtc-1048	149	2	high	high	ADJ
ijtc-1048	149	3	standard	standard	ADJ
ijtc-1048	149	4	deviation	deviation	NOUN
ijtc-1048	149	5	(	(	PUNCT
ijtc-1048	149	6	std.dev	std.dev	NOUN
ijtc-1048	149	7	.	.	PUNCT
ijtc-1048	149	8	)	)	PUNCT
ijtc-1048	149	9	of	of	ADP
ijtc-1048	149	10	14,051,514.0	14,051,514.0	NUM
ijtc-1048	149	11	suggests	suggest	VERB
ijtc-1048	149	12	significant	significant	ADJ
ijtc-1048	149	13	variation	variation	NOUN
ijtc-1048	149	14	in	in	ADP
ijtc-1048	149	15	company	company	NOUN
ijtc-1048	149	16	sizes	size	NOUN
ijtc-1048	149	17	,	,	PUNCT
ijtc-1048	149	18	indicating	indicate	VERB
ijtc-1048	149	19	a	a	DET
ijtc-1048	149	20	substantial	substantial	ADJ
ijtc-1048	149	21	amount	amount	NOUN
ijtc-1048	149	22	of	of	ADP
ijtc-1048	149	23	diversity	diversity	NOUN
ijtc-1048	149	24	within	within	ADP
ijtc-1048	149	25	the	the	DET
ijtc-1048	149	26	dataset	dataset	NOUN
ijtc-1048	149	27	.	.	PUNCT
ijtc-1048	150	1	the	the	DET
ijtc-1048	150	2	lowest	low	ADJ
ijtc-1048	150	3	firm	firm	ADJ
ijtc-1048	150	4	value	value	NOUN
ijtc-1048	150	5	was	be	AUX
ijtc-1048	150	6	pt	pt	PROPN
ijtc-1048	150	7	royal	royal	PROPN
ijtc-1048	150	8	prima	prima	PROPN
ijtc-1048	150	9	tbk	tbk	NOUN
ijtc-1048	150	10	in	in	ADP
ijtc-1048	150	11	2022	2022	NUM
ijtc-1048	150	12	.	.	PUNCT
ijtc-1048	151	1	meanwhile	meanwhile	ADV
ijtc-1048	151	2	,	,	PUNCT
ijtc-1048	151	3	the	the	DET
ijtc-1048	151	4	highest	high	ADJ
ijtc-1048	151	5	firm	firm	ADJ
ijtc-1048	151	6	value	value	NOUN
ijtc-1048	151	7	was	be	AUX
ijtc-1048	151	8	bakrie	bakrie	VERB
ijtc-1048	151	9	telecom	telecom	PROPN
ijtc-1048	151	10	tbk	tbk	PROPN
ijtc-1048	151	11	in	in	ADP
ijtc-1048	151	12	2020	2020	NUM
ijtc-1048	151	13	.	.	PUNCT
ijtc-1048	152	1	the	the	DET
ijtc-1048	152	2	independent	independent	ADJ
ijtc-1048	152	3	variable	variable	NOUN
ijtc-1048	152	4	,	,	PUNCT
ijtc-1048	152	5	tax	tax	NOUN
ijtc-1048	152	6	avoidance	avoidance	NOUN
ijtc-1048	152	7	(	(	PUNCT
ijtc-1048	152	8	cetr	cetr	NOUN
ijtc-1048	152	9	)	)	PUNCT
ijtc-1048	152	10	ha	ha	INTJ
ijtc-1048	152	11	an	an	DET
ijtc-1048	152	12	average	average	NOUN
ijtc-1048	152	13	of	of	ADP
ijtc-1048	152	14	6,6	6,6	NUM
ijtc-1048	152	15	.	.	PUNCT
ijtc-1048	153	1	cetr	cetr	NOUN
ijtc-1048	153	2	represents	represent	VERB
ijtc-1048	153	3	the	the	DET
ijtc-1048	153	4	actual	actual	ADJ
ijtc-1048	153	5	amount	amount	NOUN
ijtc-1048	153	6	of	of	ADP
ijtc-1048	153	7	cash	cash	NOUN
ijtc-1048	153	8	tax	tax	NOUN
ijtc-1048	153	9	payments	payment	NOUN
ijtc-1048	153	10	.	.	PUNCT
ijtc-1048	154	1	the	the	DET
ijtc-1048	154	2	cetr	cetr	NOUN
ijtc-1048	154	3	figure	figure	NOUN
ijtc-1048	154	4	is	be	AUX
ijtc-1048	154	5	more	more	ADV
ijtc-1048	154	6	indicative	indicative	ADJ
ijtc-1048	154	7	of	of	ADP
ijtc-1048	154	8	tax	tax	NOUN
ijtc-1048	154	9	avoidance	avoidance	NOUN
ijtc-1048	154	10	practices	practice	NOUN
ijtc-1048	154	11	as	as	SCONJ
ijtc-1048	154	12	it	it	PRON
ijtc-1048	154	13	reflects	reflect	VERB
ijtc-1048	154	14	the	the	DET
ijtc-1048	154	15	effective	effective	ADJ
ijtc-1048	154	16	tax	tax	NOUN
ijtc-1048	154	17	rate	rate	NOUN
ijtc-1048	154	18	applied	apply	VERB
ijtc-1048	154	19	to	to	ADP
ijtc-1048	154	20	taxpayers	taxpayer	NOUN
ijtc-1048	154	21	’	'	PUNCT
ijtc-1048	154	22	income	income	NOUN
ijtc-1048	154	23	.	.	PUNCT
ijtc-1048	155	1	a	a	DET
ijtc-1048	155	2	cetr	cetr	NOUN
ijtc-1048	155	3	persentage	persentage	NOUN
ijtc-1048	155	4	close	close	ADV
ijtc-1048	155	5	to	to	ADP
ijtc-1048	155	6	the	the	DET
ijtc-1048	155	7	prevailing	prevail	VERB
ijtc-1048	155	8	corporate	corporate	ADJ
ijtc-1048	155	9	income	income	NOUN
ijtc-1048	155	10	tax	tax	NOUN
ijtc-1048	155	11	rate	rate	NOUN
ijtc-1048	155	12	indicates	indicate	VERB
ijtc-1048	155	13	a	a	DET
ijtc-1048	155	14	lower	low	ADJ
ijtc-1048	155	15	level	level	NOUN
ijtc-1048	155	16	of	of	ADP
ijtc-1048	155	17	tax	tax	NOUN
ijtc-1048	155	18	avoidance	avoidance	NOUN
ijtc-1048	155	19	.	.	PUNCT
ijtc-1048	156	1	conversely	conversely	ADV
ijtc-1048	156	2	,	,	PUNCT
ijtc-1048	156	3	a	a	DET
ijtc-1048	156	4	larger	large	ADJ
ijtc-1048	156	5	difference	difference	NOUN
ijtc-1048	156	6	between	between	ADP
ijtc-1048	156	7	cetr	cetr	NOUN
ijtc-1048	156	8	and	and	CCONJ
ijtc-1048	156	9	the	the	DET
ijtc-1048	156	10	applicable	applicable	ADJ
ijtc-1048	156	11	income	income	NOUN
ijtc-1048	156	12	tax	tax	NOUN
ijtc-1048	156	13	rate	rate	NOUN
ijtc-1048	156	14	indicates	indicate	VERB
ijtc-1048	156	15	a	a	DET
ijtc-1048	156	16	higher	high	ADJ
ijtc-1048	156	17	level	level	NOUN
ijtc-1048	156	18	of	of	ADP
ijtc-1048	156	19	tax	tax	NOUN
ijtc-1048	156	20	avoidance	avoidance	NOUN
ijtc-1048	156	21	practices	practice	NOUN
ijtc-1048	156	22	.	.	PUNCT
ijtc-1048	157	1	table	table	NOUN
ijtc-1048	157	2	2	2	NUM
ijtc-1048	157	3	.	.	PUNCT
ijtc-1048	157	4	reveals	reveal	VERB
ijtc-1048	157	5	that	that	SCONJ
ijtc-1048	157	6	40	40	NUM
ijtc-1048	157	7	%	%	NOUN
ijtc-1048	157	8	,	,	PUNCT
ijtc-1048	157	9	equivalent	equivalent	ADJ
ijtc-1048	157	10	to	to	ADP
ijtc-1048	157	11	677	677	NUM
ijtc-1048	157	12	instances	instance	NOUN
ijtc-1048	157	13	,	,	PUNCT
ijtc-1048	157	14	involve	involve	VERB
ijtc-1048	157	15	themselves	themselves	PRON
ijtc-1048	157	16	in	in	ADP
ijtc-1048	157	17	sustainability	sustainability	NOUN
ijtc-1048	157	18	reporting	reporting	NOUN
ijtc-1048	157	19	.	.	PUNCT
ijtc-1048	158	1	this	this	PRON
ijtc-1048	158	2	underscores	underscore	VERB
ijtc-1048	158	3	the	the	DET
ijtc-1048	158	4	fact	fact	NOUN
ijtc-1048	158	5	that	that	SCONJ
ijtc-1048	158	6	a	a	DET
ijtc-1048	158	7	substantial	substantial	ADJ
ijtc-1048	158	8	number	number	NOUN
ijtc-1048	158	9	of	of	ADP
ijtc-1048	158	10	publicly	publicly	ADV
ijtc-1048	158	11	traded	trade	VERB
ijtc-1048	158	12	companies	company	NOUN
ijtc-1048	158	13	in	in	ADP
ijtc-1048	158	14	indonesia	indonesia	PROPN
ijtc-1048	158	15	have	have	AUX
ijtc-1048	158	16	yet	yet	ADV
ijtc-1048	158	17	to	to	PART
ijtc-1048	158	18	adopt	adopt	VERB
ijtc-1048	158	19	sustainability	sustainability	NOUN
ijtc-1048	158	20	reporting	reporting	NOUN
ijtc-1048	158	21	.	.	PUNCT
ijtc-1048	159	1	the	the	DET
ijtc-1048	159	2	delay	delay	NOUN
ijtc-1048	159	3	in	in	ADP
ijtc-1048	159	4	implementation	implementation	NOUN
ijtc-1048	159	5	from	from	ADP
ijtc-1048	159	6	2019	2019	NUM
ijtc-1048	159	7	to	to	ADP
ijtc-1048	159	8	2021	2021	NUM
ijtc-1048	159	9	,	,	PUNCT
ijtc-1048	159	10	attributed	attribute	VERB
ijtc-1048	159	11	to	to	ADP
ijtc-1048	159	12	the	the	DET
ijtc-1048	159	13	impact	impact	NOUN
ijtc-1048	159	14	of	of	ADP
ijtc-1048	159	15	covid-19	covid-19	PROPN
ijtc-1048	159	16	,	,	PUNCT
ijtc-1048	159	17	has	have	AUX
ijtc-1048	159	18	contributed	contribute	VERB
ijtc-1048	159	19	to	to	ADP
ijtc-1048	159	20	this	this	DET
ijtc-1048	159	21	situation	situation	NOUN
ijtc-1048	159	22	.	.	PUNCT
ijtc-1048	160	1	currently	currently	ADV
ijtc-1048	160	2	,	,	PUNCT
ijtc-1048	160	3	only	only	ADV
ijtc-1048	160	4	listed	list	VERB
ijtc-1048	160	5	financial	financial	ADJ
ijtc-1048	160	6	institutions	institution	NOUN
ijtc-1048	160	7	are	be	AUX
ijtc-1048	160	8	obliged	oblige	VERB
ijtc-1048	160	9	to	to	PART
ijtc-1048	160	10	comply	comply	VERB
ijtc-1048	160	11	with	with	ADP
ijtc-1048	160	12	sustainability	sustainability	NOUN
ijtc-1048	160	13	reporting	reporting	NOUN
ijtc-1048	160	14	requirements	requirement	NOUN
ijtc-1048	160	15	.	.	PUNCT
ijtc-1048	161	1	model	model	NOUN
ijtc-1048	161	2	feasibility	feasibility	NOUN
ijtc-1048	161	3	test	test	NOUN
ijtc-1048	161	4	tabel	tabel	NOUN
ijtc-1048	161	5	3	3	NUM
ijtc-1048	161	6	.	.	PUNCT
ijtc-1048	161	7	result	result	NOUN
ijtc-1048	161	8	of	of	ADP
ijtc-1048	161	9	the	the	DET
ijtc-1048	161	10	chow	chow	PROPN
ijtc-1048	161	11	and	and	CCONJ
ijtc-1048	161	12	hausman	hausman	PROPN
ijtc-1048	161	13	test	test	NOUN
ijtc-1048	161	14	effect	effect	PROPN
ijtc-1048	161	15	test	test	NOUN
ijtc-1048	161	16	statistic	statistic	PROPN
ijtc-1048	161	17	prob	prob	PROPN
ijtc-1048	161	18	.	.	PUNCT
ijtc-1048	162	1	cross	cross	NOUN
ijtc-1048	162	2	-	-	NOUN
ijtc-1048	162	3	section	section	ADJ
ijtc-1048	162	4	f	f	PROPN
ijtc-1048	162	5	1.2473	1.2473	NUM
ijtc-1048	162	6	0.0042	0.0042	NUM
ijtc-1048	162	7	test	test	NOUN
ijtc-1048	162	8	summary	summary	NOUN
ijtc-1048	162	9	chi	chi	PROPN
ijtc-1048	162	10	-	-	PUNCT
ijtc-1048	162	11	sq	sq	PROPN
ijtc-1048	162	12	.	.	PROPN
ijtc-1048	162	13	statistic	statistic	PROPN
ijtc-1048	162	14	prob	prob	PROPN
ijtc-1048	162	15	.	.	PUNCT
ijtc-1048	163	1	cross	cross	ADJ
ijtc-1048	163	2	-	-	ADJ
ijtc-1048	163	3	section	section	ADJ
ijtc-1048	163	4	random	random	ADJ
ijtc-1048	163	5	286.2211	286.2211	NUM
ijtc-1048	163	6	0.0000	0.0000	NUM
ijtc-1048	163	7	source	source	NOUN
ijtc-1048	163	8	:	:	PUNCT
ijtc-1048	163	9	eviews	eviews	PROPN
ijtc-1048	163	10	11	11	NUM
ijtc-1048	163	11	,	,	PUNCT
ijtc-1048	163	12	2023	2023	NUM
ijtc-1048	163	13	the	the	DET
ijtc-1048	163	14	results	result	NOUN
ijtc-1048	163	15	of	of	ADP
ijtc-1048	163	16	the	the	DET
ijtc-1048	163	17	eviews	eviews	PROPN
ijtc-1048	163	18	software	software	NOUN
ijtc-1048	163	19	test	test	NOUN
ijtc-1048	163	20	for	for	ADP
ijtc-1048	163	21	the	the	DET
ijtc-1048	163	22	chow	chow	PROPN
ijtc-1048	163	23	test	test	NOUN
ijtc-1048	163	24	indicates	indicate	VERB
ijtc-1048	163	25	a	a	DET
ijtc-1048	163	26	significance	significance	NOUN
ijtc-1048	163	27	probability	probability	NOUN
ijtc-1048	163	28	of	of	ADP
ijtc-1048	163	29	0,0042	0,0042	NOUN
ijtc-1048	163	30	,	,	PUNCT
ijtc-1048	163	31	which	which	PRON
ijtc-1048	163	32	is	be	AUX
ijtc-1048	163	33	smaller	small	ADJ
ijtc-1048	163	34	than	than	ADP
ijtc-1048	163	35	0,05	0,05	NUM
ijtc-1048	163	36	.	.	PUNCT
ijtc-1048	164	1	subsequently	subsequently	ADV
ijtc-1048	164	2	,	,	PUNCT
ijtc-1048	164	3	the	the	DET
ijtc-1048	164	4	hausamn	hausamn	NOUN
ijtc-1048	164	5	test	test	NOUN
ijtc-1048	164	6	produces	produce	VERB
ijtc-1048	164	7	a	a	DET
ijtc-1048	164	8	probability	probability	NOUN
ijtc-1048	164	9	of	of	ADP
ijtc-1048	164	10	0,0000	0,0000	NUM
ijtc-1048	164	11	,	,	PUNCT
ijtc-1048	164	12	meaning	mean	VERB
ijtc-1048	164	13	it	it	PRON
ijtc-1048	164	14	is	be	AUX
ijtc-1048	164	15	smaller	small	ADJ
ijtc-1048	164	16	than	than	ADP
ijtc-1048	164	17	0,05	0,05	NOUN
ijtc-1048	164	18	.	.	PUNCT
ijtc-1048	165	1	therefore	therefore	ADV
ijtc-1048	165	2	,	,	PUNCT
ijtc-1048	165	3	this	this	DET
ijtc-1048	165	4	study	study	NOUN
ijtc-1048	165	5	utulizes	utulize	VERB
ijtc-1048	165	6	the	the	DET
ijtc-1048	165	7	fixed	fixed	ADJ
ijtc-1048	165	8	effect	effect	NOUN
ijtc-1048	165	9	model	model	NOUN
ijtc-1048	165	10	(	(	PUNCT
ijtc-1048	165	11	fem	fem	NOUN
ijtc-1048	165	12	)	)	PUNCT
ijtc-1048	165	13	to	to	PART
ijtc-1048	165	14	test	test	VERB
ijtc-1048	165	15	the	the	DET
ijtc-1048	165	16	hyphothesis	hyphothesis	NOUN
ijtc-1048	165	17	.	.	PUNCT
ijtc-1048	166	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1048	166	2	the	the	DET
ijtc-1048	166	3	moderating	moderate	VERB
ijtc-1048	166	4	effect	effect	NOUN
ijtc-1048	166	5	of	of	ADP
ijtc-1048	166	6	sustainability	sustainability	NOUN
ijtc-1048	166	7	reporting	report	VERB
ijtc-1048	166	8	on	on	ADP
ijtc-1048	166	9	the	the	DET
ijtc-1048	166	10	influence	influence	NOUN
ijtc-1048	166	11	of	of	ADP
ijtc-1048	166	12	tax	tax	NOUN
ijtc-1048	166	13	avoidance	avoidance	NOUN
ijtc-1048	166	14	on	on	ADP
ijtc-1048	166	15	firm	firm	ADJ
ijtc-1048	166	16	value	value	NOUN
ijtc-1048	166	17	hendi	hendi	NOUN
ijtc-1048	166	18	,	,	PUNCT
ijtc-1048	166	19	pramesti	pramesti	NOUN
ijtc-1048	166	20	,	,	PUNCT
ijtc-1048	166	21	and	and	CCONJ
ijtc-1048	166	22	harsono	harsono	PROPN
ijtc-1048	166	23	229	229	NUM
ijtc-1048	166	24	|	|	ADV
ijtc-1048	166	25	ilomata	ilomata	PROPN
ijtc-1048	166	26	international	international	ADJ
ijtc-1048	166	27	journal	journal	NOUN
ijtc-1048	166	28	of	of	ADP
ijtc-1048	166	29	tax	tax	PROPN
ijtc-1048	166	30	&	&	CCONJ
ijtc-1048	166	31	accounting	account	VERB
ijtc-1048	166	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	166	33	f	f	NOUN
ijtc-1048	166	34	-	-	PUNCT
ijtc-1048	166	35	test	test	NOUN
ijtc-1048	166	36	and	and	CCONJ
ijtc-1048	166	37	coefficient	coefficient	NOUN
ijtc-1048	166	38	of	of	ADP
ijtc-1048	166	39	determination	determination	NOUN
ijtc-1048	166	40	test	test	NOUN
ijtc-1048	166	41	table	table	NOUN
ijtc-1048	166	42	4	4	NUM
ijtc-1048	166	43	.	.	PUNCT
ijtc-1048	166	44	result	result	NOUN
ijtc-1048	166	45	of	of	ADP
ijtc-1048	166	46	the	the	DET
ijtc-1048	166	47	f	f	NOUN
ijtc-1048	166	48	-	-	PUNCT
ijtc-1048	166	49	test	test	NOUN
ijtc-1048	166	50	and	and	CCONJ
ijtc-1048	166	51	coefficient	coefficient	NOUN
ijtc-1048	166	52	determination	determination	NOUN
ijtc-1048	166	53	test	test	NOUN
ijtc-1048	166	54	f	f	X
ijtc-1048	166	55	-	-	PUNCT
ijtc-1048	166	56	statistic	statistic	ADJ
ijtc-1048	166	57	9.6883	9.6883	NUM
ijtc-1048	166	58	prob	prob	NOUN
ijtc-1048	166	59	(	(	PUNCT
ijtc-1048	166	60	f	f	NOUN
ijtc-1048	166	61	-	-	PUNCT
ijtc-1048	166	62	statistic	statistic	NOUN
ijtc-1048	166	63	)	)	PUNCT
ijtc-1048	166	64	0.0000	0.0000	NUM
ijtc-1048	166	65	r	r	X
ijtc-1048	166	66	-	-	PUNCT
ijtc-1048	166	67	squared	square	VERB
ijtc-1048	166	68	0.7147	0.7147	NUM
ijtc-1048	166	69	adjusted	adjusted	ADJ
ijtc-1048	166	70	r	r	NOUN
ijtc-1048	166	71	-	-	PUNCT
ijtc-1048	166	72	squared	square	VERB
ijtc-1048	166	73	0.6409	0.6409	NUM
ijtc-1048	166	74	source	source	NOUN
ijtc-1048	166	75	:	:	PUNCT
ijtc-1048	166	76	eviews	eviews	PROPN
ijtc-1048	166	77	11	11	NUM
ijtc-1048	166	78	,	,	PUNCT
ijtc-1048	166	79	2023	2023	NUM
ijtc-1048	166	80	the	the	DET
ijtc-1048	166	81	results	result	NOUN
ijtc-1048	166	82	of	of	ADP
ijtc-1048	166	83	the	the	DET
ijtc-1048	166	84	f	f	NOUN
ijtc-1048	166	85	-	-	PUNCT
ijtc-1048	166	86	test	test	NOUN
ijtc-1048	166	87	yield	yield	NOUN
ijtc-1048	166	88	a	a	DET
ijtc-1048	166	89	probability	probability	NOUN
ijtc-1048	166	90	of	of	ADP
ijtc-1048	166	91	0,0000	0,0000	NUM
ijtc-1048	166	92	.	.	PUNCT
ijtc-1048	167	1	this	this	PRON
ijtc-1048	167	2	indicates	indicate	VERB
ijtc-1048	167	3	that	that	SCONJ
ijtc-1048	167	4	the	the	DET
ijtc-1048	167	5	dependent	dependent	ADJ
ijtc-1048	167	6	and	and	CCONJ
ijtc-1048	167	7	control	control	NOUN
ijtc-1048	167	8	varibles	varible	NOUN
ijtc-1048	167	9	simultaneously	simultaneously	ADV
ijtc-1048	167	10	have	have	VERB
ijtc-1048	167	11	a	a	DET
ijtc-1048	167	12	significant	significant	ADJ
ijtc-1048	167	13	impact	impact	NOUN
ijtc-1048	167	14	on	on	ADP
ijtc-1048	167	15	the	the	DET
ijtc-1048	167	16	firm	firm	NOUN
ijtc-1048	167	17	’s	’s	PART
ijtc-1048	167	18	value	value	NOUN
ijtc-1048	167	19	.	.	PUNCT
ijtc-1048	168	1	the	the	DET
ijtc-1048	168	2	coefficient	coefficient	NOUN
ijtc-1048	168	3	of	of	ADP
ijtc-1048	168	4	determination	determination	NOUN
ijtc-1048	168	5	test	test	NOUN
ijtc-1048	168	6	results	result	NOUN
ijtc-1048	168	7	show	show	VERB
ijtc-1048	168	8	an	an	DET
ijtc-1048	168	9	adjusted	adjusted	ADJ
ijtc-1048	168	10	r	r	NOUN
ijtc-1048	168	11	-	-	PUNCT
ijtc-1048	168	12	square	square	ADJ
ijtc-1048	168	13	value	value	NOUN
ijtc-1048	168	14	of	of	ADP
ijtc-1048	168	15	0,7147	0,7147	PROPN
ijtc-1048	168	16	.	.	PUNCT
ijtc-1048	169	1	it	it	PRON
ijtc-1048	169	2	means	mean	VERB
ijtc-1048	169	3	that	that	SCONJ
ijtc-1048	169	4	the	the	DET
ijtc-1048	169	5	independent	independent	ADJ
ijtc-1048	169	6	,	,	PUNCT
ijtc-1048	169	7	moderator	moderator	NOUN
ijtc-1048	169	8	,	,	PUNCT
ijtc-1048	169	9	and	and	CCONJ
ijtc-1048	169	10	control	control	NOUN
ijtc-1048	169	11	variables	variable	NOUN
ijtc-1048	169	12	used	use	VERB
ijtc-1048	169	13	in	in	ADP
ijtc-1048	169	14	this	this	DET
ijtc-1048	169	15	study	study	NOUN
ijtc-1048	169	16	can	can	AUX
ijtc-1048	169	17	predict	predict	VERB
ijtc-1048	169	18	the	the	DET
ijtc-1048	169	19	dependent	dependent	ADJ
ijtc-1048	169	20	variance	variance	NOUN
ijtc-1048	169	21	by	by	ADP
ijtc-1048	169	22	71,47	71,47	NOUN
ijtc-1048	169	23	%	%	NOUN
ijtc-1048	169	24	,	,	PUNCT
ijtc-1048	169	25	while	while	SCONJ
ijtc-1048	169	26	remaining	remain	VERB
ijtc-1048	169	27	28,53	28,53	NUM
ijtc-1048	169	28	%	%	NOUN
ijtc-1048	169	29	is	be	AUX
ijtc-1048	169	30	influenced	influence	VERB
ijtc-1048	169	31	by	by	ADP
ijtc-1048	169	32	other	other	ADJ
ijtc-1048	169	33	variables	variable	NOUN
ijtc-1048	169	34	not	not	PART
ijtc-1048	169	35	included	include	VERB
ijtc-1048	169	36	in	in	ADP
ijtc-1048	169	37	this	this	DET
ijtc-1048	169	38	study	study	NOUN
ijtc-1048	169	39	.	.	PUNCT
ijtc-1048	170	1	hyphothesis	hyphothesis	NOUN
ijtc-1048	170	2	test	test	NOUN
ijtc-1048	170	3	table	table	NOUN
ijtc-1048	170	4	5	5	NUM
ijtc-1048	170	5	.	.	PUNCT
ijtc-1048	170	6	result	result	NOUN
ijtc-1048	170	7	of	of	ADP
ijtc-1048	170	8	t	t	PROPN
ijtc-1048	170	9	test	test	NOUN
ijtc-1048	170	10	–	–	PUNCT
ijtc-1048	170	11	cetr	cetr	NOUN
ijtc-1048	170	12	descriptio	descriptio	PROPN
ijtc-1048	170	13	n	n	PROPN
ijtc-1048	170	14	without	without	ADP
ijtc-1048	170	15	moderating	moderate	VERB
ijtc-1048	170	16	variable	variable	ADJ
ijtc-1048	170	17	dengan	dengan	PROPN
ijtc-1048	170	18	variabel	variabel	PROPN
ijtc-1048	170	19	moderasi	moderasi	PROPN
ijtc-1048	170	20	coefficien	coefficien	PROPN
ijtc-1048	170	21	t	t	PROPN
ijtc-1048	170	22	probabilit	probabilit	VERB
ijtc-1048	170	23	y	y	PROPN
ijtc-1048	170	24	conclutio	conclutio	PROPN
ijtc-1048	170	25	n	n	PRON
ijtc-1048	170	26	cofficien	cofficien	PROPN
ijtc-1048	170	27	t	t	PROPN
ijtc-1048	170	28	probabilit	probabilit	VERB
ijtc-1048	170	29	y	y	PROPN
ijtc-1048	170	30	conclutio	conclutio	NOUN
ijtc-1048	170	31	n	n	PRON
ijtc-1048	170	32	coefficient	coefficient	VERB
ijtc-1048	170	33	1310098	1310098	NUM
ijtc-1048	170	34	0.15620	0.15620	NUM
ijtc-1048	170	35	1310098	1310098	NUM
ijtc-1048	170	36	0.15620	0.15620	NUM
ijtc-1048	170	37	cetr	cetr	NOUN
ijtc-1048	170	38	-309942	-309942	NOUN
ijtc-1048	170	39	0.87690	0.87690	NUM
ijtc-1048	170	40	insig	insig	NOUN
ijtc-1048	170	41	.	.	PUNCT
ijtc-1048	171	1	-309942	-309942	NOUN
ijtc-1048	171	2	0.87690	0.87690	NUM
ijtc-1048	171	3	insig	insig	NOUN
ijtc-1048	171	4	.	.	PUNCT
ijtc-1048	172	1	sr	sr	PROPN
ijtc-1048	173	1	-423495.4	-423495.4	PROPN
ijtc-1048	173	2	0.47640	0.47640	NUM
ijtc-1048	173	3	insig	insig	NOUN
ijtc-1048	173	4	.	.	PUNCT
ijtc-1048	174	1	-423495.4	-423495.4	PROPN
ijtc-1048	174	2	0.47640	0.47640	NUM
ijtc-1048	174	3	insig	insig	NOUN
ijtc-1048	174	4	.	.	PUNCT
ijtc-1048	175	1	size	size	NOUN
ijtc-1048	175	2	-384568.3	-384568.3	ADP
ijtc-1048	175	3	0.07640	0.07640	NUM
ijtc-1048	175	4	insig	insig	NOUN
ijtc-1048	175	5	.	.	PUNCT
ijtc-1048	176	1	-384568.3	-384568.3	ADV
ijtc-1048	176	2	0.07640	0.07640	NUM
ijtc-1048	176	3	insig	insig	NOUN
ijtc-1048	176	4	.	.	PUNCT
ijtc-1048	177	1	lev	lev	NOUN
ijtc-1048	177	2	105594.2	105594.2	NUM
ijtc-1048	177	3	0.00000	0.00000	NUM
ijtc-1048	177	4	sig	sig	NOUN
ijtc-1048	177	5	.	.	PUNCT
ijtc-1048	178	1	(	(	PUNCT
ijtc-1048	178	2	-	-	SYM
ijtc-1048	178	3	)	)	PUNCT
ijtc-1048	178	4	105594.2	105594.2	NUM
ijtc-1048	178	5	0.00000	0.00000	NUM
ijtc-1048	178	6	sig	sig	NOUN
ijtc-1048	178	7	.	.	PUNCT
ijtc-1048	179	1	(	(	PUNCT
ijtc-1048	179	2	-	-	PUNCT
ijtc-1048	179	3	)	)	PUNCT
ijtc-1048	179	4	roa	roa	NOUN
ijtc-1048	179	5	48109.76	48109.76	PROPN
ijtc-1048	179	6	0.00000	0.00000	NUM
ijtc-1048	179	7	sig	sig	NOUN
ijtc-1048	179	8	.	.	PUNCT
ijtc-1048	180	1	(	(	PUNCT
ijtc-1048	180	2	+	+	NOUN
ijtc-1048	180	3	)	)	PUNCT
ijtc-1048	180	4	48109.76	48109.76	NUM
ijtc-1048	180	5	0.00000	0.00000	NUM
ijtc-1048	180	6	sig	sig	NOUN
ijtc-1048	180	7	.	.	PUNCT
ijtc-1048	181	1	(	(	PUNCT
ijtc-1048	181	2	+	+	ADJ
ijtc-1048	181	3	)	)	PUNCT
ijtc-1048	181	4	growth	growth	NOUN
ijtc-1048	181	5	-2.156182	-2.156182	NOUN
ijtc-1048	181	6	0.89190	0.89190	NUM
ijtc-1048	181	7	insig	insig	NOUN
ijtc-1048	181	8	.	.	PUNCT
ijtc-1048	182	1	-2.156182	-2.156182	NOUN
ijtc-1048	182	2	0.89190	0.89190	NUM
ijtc-1048	182	3	insig	insig	NOUN
ijtc-1048	182	4	.	.	PUNCT
ijtc-1048	183	1	age	age	NOUN
ijtc-1048	183	2	-91255.46	-91255.46	PROPN
ijtc-1048	183	3	0.67820	0.67820	NUM
ijtc-1048	183	4	insig	insig	NOUN
ijtc-1048	183	5	.	.	PUNCT
ijtc-1048	184	1	-91255.46	-91255.46	NOUN
ijtc-1048	184	2	0.67820	0.67820	NUM
ijtc-1048	184	3	insig	insig	NOUN
ijtc-1048	184	4	.	.	PUNCT
ijtc-1048	185	1	ppe	ppe	NOUN
ijtc-1048	185	2	-223675.5	-223675.5	PROPN
ijtc-1048	185	3	0.00000	0.00000	NUM
ijtc-1048	185	4	sig	sig	NOUN
ijtc-1048	185	5	.	.	PUNCT
ijtc-1048	186	1	(	(	PUNCT
ijtc-1048	186	2	-	-	PUNCT
ijtc-1048	186	3	)	)	PUNCT
ijtc-1048	186	4	-223675.5	-223675.5	PUNCT
ijtc-1048	186	5	0.00000	0.00000	NUM
ijtc-1048	186	6	sig	sig	NOUN
ijtc-1048	186	7	.	.	PUNCT
ijtc-1048	186	8	(	(	PUNCT
ijtc-1048	186	9	-	-	PUNCT
ijtc-1048	186	10	)	)	PUNCT
ijtc-1048	186	11	liq	liq	NOUN
ijtc-1048	186	12	1949858	1949858	NUM
ijtc-1048	186	13	0.85930	0.85930	NUM
ijtc-1048	186	14	insig	insig	NOUN
ijtc-1048	186	15	.	.	PUNCT
ijtc-1048	187	1	1949858	1949858	NUM
ijtc-1048	187	2	0.85930	0.85930	NUM
ijtc-1048	187	3	insig	insig	NOUN
ijtc-1048	187	4	.	.	PUNCT
ijtc-1048	188	1	cetr*sr	cetr*sr	VERB
ijtc-1048	188	2	3081.419	3081.419	NUM
ijtc-1048	188	3	0.87720	0.87720	NUM
ijtc-1048	188	4	insig	insig	NOUN
ijtc-1048	188	5	.	.	PUNCT
ijtc-1048	189	1	3081.419	3081.419	NUM
ijtc-1048	189	2	0.87720	0.87720	NUM
ijtc-1048	189	3	insig	insig	NOUN
ijtc-1048	189	4	.	.	PUNCT
ijtc-1048	190	1	source	source	NOUN
ijtc-1048	190	2	:	:	PUNCT
ijtc-1048	190	3	eviews	eviews	PROPN
ijtc-1048	190	4	11	11	NUM
ijtc-1048	190	5	,	,	PUNCT
ijtc-1048	190	6	2023	2023	NUM
ijtc-1048	190	7	table	table	NOUN
ijtc-1048	190	8	2	2	NUM
ijtc-1048	190	9	shows	show	VERB
ijtc-1048	190	10	the	the	DET
ijtc-1048	190	11	results	result	NOUN
ijtc-1048	190	12	of	of	ADP
ijtc-1048	190	13	testing	test	VERB
ijtc-1048	190	14	the	the	DET
ijtc-1048	190	15	hypothesis	hypothesis	NOUN
ijtc-1048	190	16	regarding	regard	VERB
ijtc-1048	190	17	the	the	DET
ijtc-1048	190	18	influence	influence	NOUN
ijtc-1048	190	19	of	of	ADP
ijtc-1048	190	20	tax	tax	NOUN
ijtc-1048	190	21	avoidance	avoidance	NOUN
ijtc-1048	190	22	on	on	ADP
ijtc-1048	190	23	firm	firm	ADJ
ijtc-1048	190	24	value	value	NOUN
ijtc-1048	190	25	.	.	PUNCT
ijtc-1048	191	1	the	the	DET
ijtc-1048	191	2	following	follow	VERB
ijtc-1048	191	3	is	be	AUX
ijtc-1048	191	4	the	the	DET
ijtc-1048	191	5	regression	regression	NOUN
ijtc-1048	191	6	equation	equation	NOUN
ijtc-1048	191	7	model	model	NOUN
ijtc-1048	191	8	from	from	ADP
ijtc-1048	191	9	the	the	DET
ijtc-1048	191	10	study	study	NOUN
ijtc-1048	191	11	.	.	PUNCT
ijtc-1048	192	1	q	q	X
ijtc-1048	193	1	=	=	PUNCT
ijtc-1048	193	2	–	–	PUNCT
ijtc-1048	193	3	3100909	3100909	NUM
ijtc-1048	193	4	–	–	PUNCT
ijtc-1048	193	5	3099.42	3099.42	NUM
ijtc-1048	193	6	cetr	cetr	NOUN
ijtc-1048	193	7	–	–	PUNCT
ijtc-1048	193	8	423495.4	423495.4	NUM
ijtc-1048	193	9	sr	sr	PROPN
ijtc-1048	193	10	–	–	PUNCT
ijtc-1048	193	11	384568.3	384568.3	NUM
ijtc-1048	193	12	size	size	NOUN
ijtc-1048	193	13	–	–	PUNCT
ijtc-1048	193	14	2.156182	2.156182	NUM
ijtc-1048	193	15	growth	growth	NOUN
ijtc-1048	193	16	–	–	PUNCT
ijtc-1048	193	17	22367.5	22367.5	NUM
ijtc-1048	193	18	ppe	ppe	NOUN
ijtc-1048	193	19	+	+	CCONJ
ijtc-1048	193	20	48109.76	48109.76	NUM
ijtc-1048	193	21	roa	roa	NOUN
ijtc-1048	193	22	+	+	CCONJ
ijtc-1048	193	23	105594.2	105594.2	NUM
ijtc-1048	193	24	lev	lev	NOUN
ijtc-1048	193	25	–	–	PUNCT
ijtc-1048	193	26	91255.46	91255.46	NUM
ijtc-1048	193	27	age	age	NOUN
ijtc-1048	193	28	+	+	CCONJ
ijtc-1048	193	29	1.949858	1.949858	NUM
ijtc-1048	193	30	liq	liq	NOUN
ijtc-1048	193	31	+	+	CCONJ
ijtc-1048	193	32	308.419	308.419	NUM
ijtc-1048	193	33	cetr*sr	cetr*sr	NOUN
ijtc-1048	193	34	+	+	CCONJ
ijtc-1048	193	35	𝜀	𝜀	X
ijtc-1048	193	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1048	193	37	the	the	DET
ijtc-1048	193	38	moderating	moderate	VERB
ijtc-1048	193	39	effect	effect	NOUN
ijtc-1048	193	40	of	of	ADP
ijtc-1048	193	41	sustainability	sustainability	NOUN
ijtc-1048	193	42	reporting	report	VERB
ijtc-1048	193	43	on	on	ADP
ijtc-1048	193	44	the	the	DET
ijtc-1048	193	45	influence	influence	NOUN
ijtc-1048	193	46	of	of	ADP
ijtc-1048	193	47	tax	tax	NOUN
ijtc-1048	193	48	avoidance	avoidance	NOUN
ijtc-1048	193	49	on	on	ADP
ijtc-1048	193	50	firm	firm	ADJ
ijtc-1048	193	51	value	value	NOUN
ijtc-1048	193	52	hendi	hendi	NOUN
ijtc-1048	193	53	,	,	PUNCT
ijtc-1048	193	54	pramesti	pramesti	NOUN
ijtc-1048	193	55	,	,	PUNCT
ijtc-1048	193	56	and	and	CCONJ
ijtc-1048	193	57	harsono	harsono	NOUN
ijtc-1048	193	58	230	230	NUM
ijtc-1048	193	59	|	|	NOUN
ijtc-1048	193	60	ilomata	ilomata	PROPN
ijtc-1048	193	61	international	international	ADJ
ijtc-1048	193	62	journal	journal	NOUN
ijtc-1048	193	63	of	of	ADP
ijtc-1048	193	64	tax	tax	PROPN
ijtc-1048	193	65	&	&	CCONJ
ijtc-1048	193	66	accounting	account	VERB
ijtc-1048	193	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	193	68	tax	tax	NOUN
ijtc-1048	193	69	avoidance	avoidance	NOUN
ijtc-1048	193	70	is	be	AUX
ijtc-1048	193	71	significantly	significantly	ADV
ijtc-1048	193	72	positively	positively	ADV
ijtc-1048	193	73	related	relate	VERB
ijtc-1048	193	74	to	to	ADP
ijtc-1048	193	75	the	the	DET
ijtc-1048	193	76	firm	firm	ADJ
ijtc-1048	193	77	value	value	NOUN
ijtc-1048	193	78	hyphothesis	hyphothesis	NOUN
ijtc-1048	193	79	1	1	NUM
ijtc-1048	193	80	states	state	VERB
ijtc-1048	193	81	that	that	SCONJ
ijtc-1048	193	82	tax	tax	NOUN
ijtc-1048	193	83	avoidance	avoidance	NOUN
ijtc-1048	193	84	has	have	VERB
ijtc-1048	193	85	a	a	DET
ijtc-1048	193	86	positive	positive	ADJ
ijtc-1048	193	87	impact	impact	NOUN
ijtc-1048	193	88	on	on	ADP
ijtc-1048	193	89	firm	firm	ADJ
ijtc-1048	193	90	value	value	NOUN
ijtc-1048	193	91	.	.	PUNCT
ijtc-1048	194	1	the	the	DET
ijtc-1048	194	2	results	result	NOUN
ijtc-1048	194	3	of	of	ADP
ijtc-1048	194	4	the	the	DET
ijtc-1048	194	5	conducted	conduct	VERB
ijtc-1048	194	6	reseach	reseach	NOUN
ijtc-1048	194	7	indicate	indicate	VERB
ijtc-1048	194	8	that	that	SCONJ
ijtc-1048	194	9	this	this	DET
ijtc-1048	194	10	hyphothesis	hyphothesis	NOUN
ijtc-1048	194	11	is	be	AUX
ijtc-1048	194	12	not	not	PART
ijtc-1048	194	13	supported	support	VERB
ijtc-1048	194	14	.	.	PUNCT
ijtc-1048	195	1	the	the	DET
ijtc-1048	195	2	t	t	PROPN
ijtc-1048	195	3	-	-	PUNCT
ijtc-1048	195	4	test	test	NOUN
ijtc-1048	195	5	results	result	NOUN
ijtc-1048	195	6	show	show	VERB
ijtc-1048	195	7	a	a	DET
ijtc-1048	195	8	negative	negative	ADJ
ijtc-1048	195	9	influence	influence	NOUN
ijtc-1048	195	10	with	with	ADP
ijtc-1048	195	11	a	a	DET
ijtc-1048	195	12	value	value	NOUN
ijtc-1048	195	13	of	of	ADP
ijtc-1048	195	14	-3,0994	-3,0994	PROPN
ijtc-1048	195	15	,	,	PUNCT
ijtc-1048	195	16	but	but	CCONJ
ijtc-1048	195	17	it	it	PRON
ijtc-1048	195	18	is	be	AUX
ijtc-1048	195	19	not	not	PART
ijtc-1048	195	20	significant	significant	ADJ
ijtc-1048	195	21	with	with	ADP
ijtc-1048	195	22	a	a	DET
ijtc-1048	195	23	probability	probability	NOUN
ijtc-1048	195	24	value	value	NOUN
ijtc-1048	195	25	of	of	ADP
ijtc-1048	195	26	0,8769	0,8769	PROPN
ijtc-1048	195	27	>	>	X
ijtc-1048	195	28	0,05	0,05	NOUN
ijtc-1048	195	29	.	.	PUNCT
ijtc-1048	196	1	the	the	DET
ijtc-1048	196	2	results	result	NOUN
ijtc-1048	196	3	of	of	ADP
ijtc-1048	196	4	the	the	DET
ijtc-1048	196	5	research	research	NOUN
ijtc-1048	196	6	analysis	analysis	NOUN
ijtc-1048	196	7	indicate	indicate	VERB
ijtc-1048	196	8	that	that	SCONJ
ijtc-1048	196	9	there	there	PRON
ijtc-1048	196	10	is	be	VERB
ijtc-1048	196	11	no	no	DET
ijtc-1048	196	12	impact	impact	NOUN
ijtc-1048	196	13	of	of	ADP
ijtc-1048	196	14	tax	tax	NOUN
ijtc-1048	196	15	avoidance	avoidance	NOUN
ijtc-1048	196	16	activities	activity	NOUN
ijtc-1048	196	17	on	on	ADP
ijtc-1048	196	18	the	the	DET
ijtc-1048	196	19	firm	firm	ADJ
ijtc-1048	196	20	value	value	NOUN
ijtc-1048	196	21	.	.	PUNCT
ijtc-1048	197	1	this	this	PRON
ijtc-1048	197	2	means	mean	VERB
ijtc-1048	197	3	that	that	SCONJ
ijtc-1048	197	4	any	any	DET
ijtc-1048	197	5	activity	activity	NOUN
ijtc-1048	197	6	aimed	aim	VERB
ijtc-1048	197	7	at	at	ADP
ijtc-1048	197	8	reducing	reduce	VERB
ijtc-1048	197	9	corporate	corporate	ADJ
ijtc-1048	197	10	tax	tax	NOUN
ijtc-1048	197	11	payments	payment	NOUN
ijtc-1048	197	12	does	do	AUX
ijtc-1048	197	13	not	not	PART
ijtc-1048	197	14	disrupt	disrupt	VERB
ijtc-1048	197	15	the	the	DET
ijtc-1048	197	16	company	company	NOUN
ijtc-1048	197	17	's	's	PART
ijtc-1048	197	18	value	value	NOUN
ijtc-1048	197	19	.	.	PUNCT
ijtc-1048	198	1	the	the	DET
ijtc-1048	198	2	reason	reason	NOUN
ijtc-1048	198	3	for	for	ADP
ijtc-1048	198	4	this	this	DET
ijtc-1048	198	5	lack	lack	NOUN
ijtc-1048	198	6	of	of	ADP
ijtc-1048	198	7	impact	impact	NOUN
ijtc-1048	198	8	is	be	AUX
ijtc-1048	198	9	that	that	SCONJ
ijtc-1048	198	10	investors	investor	NOUN
ijtc-1048	198	11	generally	generally	ADV
ijtc-1048	198	12	do	do	AUX
ijtc-1048	198	13	not	not	PART
ijtc-1048	198	14	pay	pay	VERB
ijtc-1048	198	15	much	much	ADJ
ijtc-1048	198	16	attention	attention	NOUN
ijtc-1048	198	17	to	to	ADP
ijtc-1048	198	18	the	the	DET
ijtc-1048	198	19	tax	tax	NOUN
ijtc-1048	198	20	payment	payment	NOUN
ijtc-1048	198	21	activities	activity	NOUN
ijtc-1048	198	22	of	of	ADP
ijtc-1048	198	23	the	the	DET
ijtc-1048	198	24	company	company	NOUN
ijtc-1048	198	25	;	;	PUNCT
ijtc-1048	198	26	instead	instead	ADV
ijtc-1048	198	27	,	,	PUNCT
ijtc-1048	198	28	they	they	PRON
ijtc-1048	198	29	prioritize	prioritize	VERB
ijtc-1048	198	30	the	the	DET
ijtc-1048	198	31	company	company	NOUN
ijtc-1048	198	32	's	's	PART
ijtc-1048	198	33	profits	profit	NOUN
ijtc-1048	198	34	and	and	CCONJ
ijtc-1048	198	35	dividends	dividend	NOUN
ijtc-1048	198	36	.	.	PUNCT
ijtc-1048	199	1	this	this	DET
ijtc-1048	199	2	condition	condition	NOUN
ijtc-1048	199	3	also	also	ADV
ijtc-1048	199	4	provides	provide	VERB
ijtc-1048	199	5	evidence	evidence	NOUN
ijtc-1048	199	6	supporting	support	VERB
ijtc-1048	199	7	the	the	DET
ijtc-1048	199	8	need	need	NOUN
ijtc-1048	199	9	for	for	ADP
ijtc-1048	199	10	additional	additional	ADJ
ijtc-1048	199	11	regulations	regulation	NOUN
ijtc-1048	199	12	regarding	regard	VERB
ijtc-1048	199	13	tax	tax	NOUN
ijtc-1048	199	14	payments	payment	NOUN
ijtc-1048	199	15	to	to	PART
ijtc-1048	199	16	ensure	ensure	VERB
ijtc-1048	199	17	that	that	SCONJ
ijtc-1048	199	18	companies	company	NOUN
ijtc-1048	199	19	continue	continue	VERB
ijtc-1048	199	20	to	to	PART
ijtc-1048	199	21	pay	pay	VERB
ijtc-1048	199	22	taxes	taxis	NOUN
ijtc-1048	199	23	accurately	accurately	ADV
ijtc-1048	199	24	.	.	PUNCT
ijtc-1048	200	1	similarity	similarity	NOUN
ijtc-1048	200	2	,	,	PUNCT
ijtc-1048	200	3	the	the	DET
ijtc-1048	200	4	test	test	NOUN
ijtc-1048	200	5	results	result	VERB
ijtc-1048	200	6	for	for	ADP
ijtc-1048	200	7	the	the	DET
ijtc-1048	200	8	independent	independent	ADJ
ijtc-1048	200	9	and	and	CCONJ
ijtc-1048	200	10	control	control	NOUN
ijtc-1048	200	11	variables	variable	NOUN
ijtc-1048	200	12	,	,	PUNCT
ijtc-1048	200	13	namely	namely	ADV
ijtc-1048	200	14	cetr	cetr	NOUN
ijtc-1048	200	15	,	,	PUNCT
ijtc-1048	200	16	sr	sr	PROPN
ijtc-1048	200	17	,	,	PUNCT
ijtc-1048	200	18	growth	growth	NOUN
ijtc-1048	200	19	,	,	PUNCT
ijtc-1048	200	20	and	and	CCONJ
ijtc-1048	200	21	age	age	NOUN
ijtc-1048	200	22	,	,	PUNCT
ijtc-1048	200	23	also	also	ADV
ijtc-1048	200	24	exhibit	exhibit	VERB
ijtc-1048	200	25	non	non	ADJ
ijtc-1048	200	26	-	-	ADJ
ijtc-1048	200	27	significant	significant	ADJ
ijtc-1048	200	28	effects	effect	NOUN
ijtc-1048	200	29	.	.	PUNCT
ijtc-1048	201	1	variables	variable	NOUN
ijtc-1048	201	2	lev	lev	NOUN
ijtc-1048	201	3	,	,	PUNCT
ijtc-1048	201	4	ppe	ppe	PROPN
ijtc-1048	201	5	,	,	PUNCT
ijtc-1048	201	6	and	and	CCONJ
ijtc-1048	201	7	roa	roa	NOUN
ijtc-1048	201	8	have	have	VERB
ijtc-1048	201	9	significant	significant	ADJ
ijtc-1048	201	10	impact	impact	NOUN
ijtc-1048	201	11	on	on	ADP
ijtc-1048	201	12	the	the	DET
ijtc-1048	201	13	dependent	dependent	ADJ
ijtc-1048	201	14	variable	variable	NOUN
ijtc-1048	201	15	.	.	PUNCT
ijtc-1048	202	1	these	these	DET
ijtc-1048	202	2	findings	finding	NOUN
ijtc-1048	202	3	align	align	VERB
ijtc-1048	202	4	with	with	ADP
ijtc-1048	202	5	the	the	DET
ijtc-1048	202	6	research	research	NOUN
ijtc-1048	202	7	conducted	conduct	VERB
ijtc-1048	202	8	by	by	ADP
ijtc-1048	202	9	jacky	jacky	PROPN
ijtc-1048	202	10	and	and	CCONJ
ijtc-1048	202	11	suparman	suparman	PROPN
ijtc-1048	202	12	(	(	PUNCT
ijtc-1048	202	13	2021	2021	NUM
ijtc-1048	202	14	)	)	PUNCT
ijtc-1048	202	15	,	,	PUNCT
ijtc-1048	202	16	which	which	PRON
ijtc-1048	202	17	indicates	indicate	VERB
ijtc-1048	202	18	that	that	SCONJ
ijtc-1048	202	19	tax	tax	NOUN
ijtc-1048	202	20	avoidance	avoidance	NOUN
ijtc-1048	202	21	can	can	AUX
ijtc-1048	202	22	not	not	PART
ijtc-1048	202	23	be	be	AUX
ijtc-1048	202	24	the	the	DET
ijtc-1048	202	25	case	case	NOUN
ijtc-1048	202	26	of	of	ADP
ijtc-1048	202	27	a	a	DET
ijtc-1048	202	28	decrease	decrease	NOUN
ijtc-1048	202	29	in	in	ADP
ijtc-1048	202	30	firm	firm	ADJ
ijtc-1048	202	31	value	value	NOUN
ijtc-1048	202	32	.	.	PUNCT
ijtc-1048	203	1	this	this	DET
ijtc-1048	203	2	confims	confims	NOUN
ijtc-1048	203	3	that	that	SCONJ
ijtc-1048	203	4	tax	tax	NOUN
ijtc-1048	203	5	avoidance	avoidance	NOUN
ijtc-1048	203	6	practices	practice	NOUN
ijtc-1048	203	7	in	in	ADP
ijtc-1048	203	8	companies	company	NOUN
ijtc-1048	203	9	are	be	AUX
ijtc-1048	203	10	considered	consider	VERB
ijtc-1048	203	11	within	within	ADP
ijtc-1048	203	12	legal	legal	ADJ
ijtc-1048	203	13	boundaries	boundary	NOUN
ijtc-1048	203	14	and	and	CCONJ
ijtc-1048	203	15	regulations	regulation	NOUN
ijtc-1048	203	16	,	,	PUNCT
ijtc-1048	203	17	having	have	VERB
ijtc-1048	203	18	no	no	DET
ijtc-1048	203	19	negative	negative	ADJ
ijtc-1048	203	20	impact	impact	NOUN
ijtc-1048	203	21	on	on	ADP
ijtc-1048	203	22	the	the	DET
ijtc-1048	203	23	companies	company	NOUN
ijtc-1048	203	24	.	.	PUNCT
ijtc-1048	204	1	the	the	DET
ijtc-1048	204	2	study	study	NOUN
ijtc-1048	204	3	is	be	AUX
ijtc-1048	204	4	consistent	consistent	ADJ
ijtc-1048	204	5	with	with	ADP
ijtc-1048	204	6	the	the	DET
ijtc-1048	204	7	research	research	NOUN
ijtc-1048	204	8	by	by	ADP
ijtc-1048	204	9	irawan	irawan	PROPN
ijtc-1048	204	10	and	and	CCONJ
ijtc-1048	204	11	turwanto	turwanto	PROPN
ijtc-1048	204	12	(	(	PUNCT
ijtc-1048	204	13	2020	2020	NUM
ijtc-1048	204	14	)	)	PUNCT
ijtc-1048	204	15	,	,	PUNCT
ijtc-1048	204	16	where	where	SCONJ
ijtc-1048	204	17	tax	tax	NOUN
ijtc-1048	204	18	avoidance	avoidance	NOUN
ijtc-1048	204	19	practices	practice	NOUN
ijtc-1048	204	20	aimed	aim	VERB
ijtc-1048	204	21	at	at	ADP
ijtc-1048	204	22	minimizing	minimize	VERB
ijtc-1048	204	23	tax	tax	NOUN
ijtc-1048	204	24	payments	payment	NOUN
ijtc-1048	204	25	to	to	ADP
ijtc-1048	204	26	the	the	DET
ijtc-1048	204	27	government	government	NOUN
ijtc-1048	204	28	are	be	AUX
ijtc-1048	204	29	perceived	perceive	VERB
ijtc-1048	204	30	by	by	ADP
ijtc-1048	204	31	investors	investor	NOUN
ijtc-1048	204	32	as	as	ADP
ijtc-1048	204	33	an	an	DET
ijtc-1048	204	34	effective	effective	ADJ
ijtc-1048	204	35	and	and	CCONJ
ijtc-1048	204	36	efficient	efficient	ADJ
ijtc-1048	204	37	investment	investment	NOUN
ijtc-1048	204	38	method	method	NOUN
ijtc-1048	204	39	to	to	PART
ijtc-1048	204	40	enhance	enhance	VERB
ijtc-1048	204	41	dorm	dorm	NOUN
ijtc-1048	204	42	value	value	NOUN
ijtc-1048	204	43	,	,	PUNCT
ijtc-1048	204	44	resulting	result	VERB
ijtc-1048	204	45	form	form	NOUN
ijtc-1048	204	46	increased	increase	VERB
ijtc-1048	204	47	profits	profit	NOUN
ijtc-1048	204	48	distributed	distribute	VERB
ijtc-1048	204	49	to	to	ADP
ijtc-1048	204	50	investors	investor	NOUN
ijtc-1048	204	51	.	.	PUNCT
ijtc-1048	205	1	sustainability	sustainability	NOUN
ijtc-1048	205	2	reporting	reporting	NOUN
ijtc-1048	205	3	can	can	AUX
ijtc-1048	205	4	moderate	moderate	VERB
ijtc-1048	205	5	the	the	DET
ijtc-1048	205	6	impact	impact	NOUN
ijtc-1048	205	7	of	of	ADP
ijtc-1048	205	8	tax	tax	NOUN
ijtc-1048	205	9	avoidance	avoidance	NOUN
ijtc-1048	205	10	on	on	ADP
ijtc-1048	205	11	firm	firm	ADJ
ijtc-1048	205	12	value	value	NOUN
ijtc-1048	205	13	the	the	DET
ijtc-1048	205	14	second	second	ADJ
ijtc-1048	205	15	hyphothesis	hyphothesis	NOUN
ijtc-1048	205	16	,	,	PUNCT
ijtc-1048	205	17	indicates	indicate	VERB
ijtc-1048	205	18	that	that	SCONJ
ijtc-1048	205	19	sustainability	sustainability	NOUN
ijtc-1048	205	20	reporting	reporting	NOUN
ijtc-1048	205	21	can	can	AUX
ijtc-1048	205	22	significantly	significantly	ADV
ijtc-1048	205	23	positively	positively	ADV
ijtc-1048	205	24	moderate	moderate	VERB
ijtc-1048	205	25	the	the	DET
ijtc-1048	205	26	relationship	relationship	NOUN
ijtc-1048	205	27	between	between	ADP
ijtc-1048	205	28	tax	tax	NOUN
ijtc-1048	205	29	avoidance	avoidance	NOUN
ijtc-1048	205	30	and	and	CCONJ
ijtc-1048	205	31	firm	firm	ADJ
ijtc-1048	205	32	value	value	NOUN
ijtc-1048	205	33	,	,	PUNCT
ijtc-1048	205	34	is	be	AUX
ijtc-1048	205	35	rejected	reject	VERB
ijtc-1048	205	36	based	base	VERB
ijtc-1048	205	37	on	on	ADP
ijtc-1048	205	38	the	the	DET
ijtc-1048	205	39	test	test	NOUN
ijtc-1048	205	40	results	result	NOUN
ijtc-1048	205	41	show	show	VERB
ijtc-1048	205	42	in	in	ADP
ijtc-1048	205	43	table	table	NOUN
ijtc-1048	205	44	5	5	NUM
ijtc-1048	205	45	.	.	PUNCT
ijtc-1048	206	1	there	there	PRON
ijtc-1048	206	2	is	be	VERB
ijtc-1048	206	3	a	a	DET
ijtc-1048	206	4	positive	positive	ADJ
ijtc-1048	206	5	influence	influence	NOUN
ijtc-1048	206	6	,	,	PUNCT
ijtc-1048	206	7	but	but	CCONJ
ijtc-1048	206	8	is	be	AUX
ijtc-1048	206	9	not	not	PART
ijtc-1048	206	10	significant	significant	ADJ
ijtc-1048	206	11	,	,	PUNCT
ijtc-1048	206	12	with	with	ADP
ijtc-1048	206	13	a	a	DET
ijtc-1048	206	14	coefficient	coefficient	NOUN
ijtc-1048	206	15	value	value	NOUN
ijtc-1048	206	16	of	of	ADP
ijtc-1048	206	17	3,081	3,081	NUM
ijtc-1048	206	18	for	for	ADP
ijtc-1048	206	19	cetr*sr	cetr*sr	NOUN
ijtc-1048	206	20	and	and	CCONJ
ijtc-1048	206	21	probability	probability	NOUN
ijtc-1048	206	22	of	of	ADP
ijtc-1048	206	23	8,8772	8,8772	PROPN
ijtc-1048	206	24	.	.	PUNCT
ijtc-1048	207	1	the	the	DET
ijtc-1048	207	2	results	result	NOUN
ijtc-1048	207	3	of	of	ADP
ijtc-1048	207	4	this	this	DET
ijtc-1048	207	5	test	test	NOUN
ijtc-1048	207	6	indicate	indicate	VERB
ijtc-1048	207	7	that	that	SCONJ
ijtc-1048	207	8	sustainability	sustainability	NOUN
ijtc-1048	207	9	reporting	reporting	NOUN
ijtc-1048	207	10	,	,	PUNCT
ijtc-1048	207	11	as	as	ADP
ijtc-1048	207	12	a	a	DET
ijtc-1048	207	13	moderating	moderate	VERB
ijtc-1048	207	14	variable	variable	NOUN
ijtc-1048	207	15	,	,	PUNCT
ijtc-1048	207	16	has	have	VERB
ijtc-1048	207	17	a	a	DET
ijtc-1048	207	18	positive	positive	ADJ
ijtc-1048	207	19	effect	effect	NOUN
ijtc-1048	207	20	on	on	ADP
ijtc-1048	207	21	the	the	DET
ijtc-1048	207	22	relationship	relationship	NOUN
ijtc-1048	207	23	between	between	ADP
ijtc-1048	207	24	tax	tax	NOUN
ijtc-1048	207	25	avoidance	avoidance	NOUN
ijtc-1048	207	26	and	and	CCONJ
ijtc-1048	207	27	form	form	NOUN
ijtc-1048	207	28	value	value	NOUN
ijtc-1048	207	29	,	,	PUNCT
ijtc-1048	207	30	but	but	CCONJ
ijtc-1048	207	31	is	be	AUX
ijtc-1048	207	32	not	not	PART
ijtc-1048	207	33	significant	significant	ADJ
ijtc-1048	207	34	.	.	PUNCT
ijtc-1048	208	1	the	the	DET
ijtc-1048	208	2	limited	limited	ADJ
ijtc-1048	208	3	impact	impact	NOUN
ijtc-1048	208	4	of	of	ADP
ijtc-1048	208	5	sustainability	sustainability	NOUN
ijtc-1048	208	6	reporting	report	VERB
ijtc-1048	208	7	on	on	ADP
ijtc-1048	208	8	firm	firm	ADJ
ijtc-1048	208	9	value	value	NOUN
ijtc-1048	208	10	in	in	ADP
ijtc-1048	208	11	indonesia	indonesia	PROPN
ijtc-1048	208	12	may	may	AUX
ijtc-1048	208	13	be	be	AUX
ijtc-1048	208	14	attributed	attribute	VERB
ijtc-1048	208	15	to	to	ADP
ijtc-1048	208	16	the	the	DET
ijtc-1048	208	17	fact	fact	NOUN
ijtc-1048	208	18	that	that	SCONJ
ijtc-1048	208	19	sustainability	sustainability	NOUN
ijtc-1048	208	20	reporting	reporting	NOUN
ijtc-1048	208	21	is	be	AUX
ijtc-1048	208	22	still	still	ADV
ijtc-1048	208	23	a	a	DET
ijtc-1048	208	24	relatively	relatively	ADV
ijtc-1048	208	25	new	new	ADJ
ijtc-1048	208	26	issue	issue	NOUN
ijtc-1048	208	27	in	in	ADP
ijtc-1048	208	28	the	the	DET
ijtc-1048	208	29	country	country	NOUN
ijtc-1048	208	30	.	.	PUNCT
ijtc-1048	209	1	investors	investor	NOUN
ijtc-1048	209	2	may	may	AUX
ijtc-1048	209	3	have	have	VERB
ijtc-1048	209	4	low	low	ADJ
ijtc-1048	209	5	understanding	understanding	NOUN
ijtc-1048	209	6	and	and	CCONJ
ijtc-1048	209	7	knowledge	knowledge	NOUN
ijtc-1048	209	8	about	about	ADP
ijtc-1048	209	9	it	it	PRON
ijtc-1048	209	10	.	.	PUNCT
ijtc-1048	210	1	the	the	DET
ijtc-1048	210	2	findings	finding	NOUN
ijtc-1048	210	3	align	align	VERB
ijtc-1048	210	4	with	with	ADP
ijtc-1048	210	5	the	the	DET
ijtc-1048	210	6	conclusion	conclusion	NOUN
ijtc-1048	210	7	that	that	SCONJ
ijtc-1048	210	8	the	the	DET
ijtc-1048	210	9	disclosure	disclosure	NOUN
ijtc-1048	210	10	of	of	ADP
ijtc-1048	210	11	sustainability	sustainability	NOUN
ijtc-1048	210	12	reports	report	NOUN
ijtc-1048	210	13	does	do	AUX
ijtc-1048	210	14	not	not	PART
ijtc-1048	210	15	significantly	significantly	ADV
ijtc-1048	210	16	influence	influence	VERB
ijtc-1048	210	17	the	the	DET
ijtc-1048	210	18	firm	firm	ADJ
ijtc-1048	210	19	value	value	NOUN
ijtc-1048	210	20	as	as	SCONJ
ijtc-1048	210	21	calculated	calculate	VERB
ijtc-1048	210	22	based	base	VERB
ijtc-1048	210	23	on	on	ADP
ijtc-1048	210	24	tobin	tobin	PROPN
ijtc-1048	210	25	's	's	PART
ijtc-1048	210	26	q.	q.	NOUN
ijtc-1048	210	27	these	these	DET
ijtc-1048	210	28	research	research	NOUN
ijtc-1048	210	29	findings	finding	NOUN
ijtc-1048	210	30	align	align	VERB
ijtc-1048	210	31	with	with	ADP
ijtc-1048	210	32	the	the	DET
ijtc-1048	210	33	study	study	NOUN
ijtc-1048	210	34	by	by	ADP
ijtc-1048	210	35	farhana	farhana	PROPN
ijtc-1048	210	36	and	and	CCONJ
ijtc-1048	210	37	adelina	adelina	PROPN
ijtc-1048	210	38	(	(	PUNCT
ijtc-1048	210	39	2019	2019	NUM
ijtc-1048	210	40	)	)	PUNCT
ijtc-1048	210	41	,	,	PUNCT
ijtc-1048	210	42	which	which	PRON
ijtc-1048	210	43	states	state	VERB
ijtc-1048	210	44	that	that	SCONJ
ijtc-1048	210	45	information	information	NOUN
ijtc-1048	210	46	disclosed	disclose	VERB
ijtc-1048	210	47	by	by	ADP
ijtc-1048	210	48	companies	company	NOUN
ijtc-1048	210	49	through	through	ADP
ijtc-1048	210	50	the	the	DET
ijtc-1048	210	51	publication	publication	NOUN
ijtc-1048	210	52	of	of	ADP
ijtc-1048	210	53	sustainability	sustainability	NOUN
ijtc-1048	210	54	reports	report	NOUN
ijtc-1048	210	55	can	can	AUX
ijtc-1048	210	56	help	help	VERB
ijtc-1048	210	57	enhance	enhance	VERB
ijtc-1048	210	58	firm	firm	ADJ
ijtc-1048	210	59	value	value	NOUN
ijtc-1048	210	60	through	through	ADP
ijtc-1048	210	61	stock	stock	NOUN
ijtc-1048	210	62	price	price	NOUN
ijtc-1048	210	63	movements	movement	NOUN
ijtc-1048	210	64	.	.	PUNCT
ijtc-1048	211	1	an	an	DET
ijtc-1048	211	2	increase	increase	NOUN
ijtc-1048	211	3	in	in	ADP
ijtc-1048	211	4	the	the	DET
ijtc-1048	211	5	level	level	NOUN
ijtc-1048	211	6	of	of	ADP
ijtc-1048	211	7	sustainability	sustainability	NOUN
ijtc-1048	211	8	reporting	reporting	NOUN
ijtc-1048	211	9	disclose	disclose	NOUN
ijtc-1048	211	10	is	be	AUX
ijtc-1048	211	11	directly	directly	ADV
ijtc-1048	211	12	propotional	propotional	ADJ
ijtc-1048	211	13	to	to	ADP
ijtc-1048	211	14	an	an	DET
ijtc-1048	211	15	increase	increase	NOUN
ijtc-1048	211	16	in	in	ADP
ijtc-1048	211	17	firm	firm	ADJ
ijtc-1048	211	18	value	value	NOUN
ijtc-1048	211	19	.	.	PUNCT
ijtc-1048	212	1	additionally	additionally	ADV
ijtc-1048	212	2	,	,	PUNCT
ijtc-1048	212	3	larger	large	ADJ
ijtc-1048	212	4	-	-	PUNCT
ijtc-1048	212	5	scale	scale	NOUN
ijtc-1048	212	6	companies	company	NOUN
ijtc-1048	212	7	tend	tend	VERB
ijtc-1048	212	8	to	to	PART
ijtc-1048	212	9	have	have	VERB
ijtc-1048	212	10	larger	large	ADJ
ijtc-1048	212	11	stakeholders	stakeholder	NOUN
ijtc-1048	212	12	,	,	PUNCT
ijtc-1048	212	13	leading	lead	VERB
ijtc-1048	212	14	to	to	ADP
ijtc-1048	212	15	higher	high	ADJ
ijtc-1048	212	16	scrutiny	scrutiny	NOUN
ijtc-1048	212	17	to	to	PART
ijtc-1048	212	18	disclose	disclose	VERB
ijtc-1048	212	19	information	information	NOUN
ijtc-1048	212	20	to	to	ADP
ijtc-1048	212	21	all	all	DET
ijtc-1048	212	22	stakeholders	stakeholder	NOUN
ijtc-1048	212	23	,	,	PUNCT
ijtc-1048	212	24	including	include	VERB
ijtc-1048	212	25	sustainability	sustainability	NOUN
ijtc-1048	212	26	reporting	reporting	NOUN
ijtc-1048	212	27	disclosure	disclosure	NOUN
ijtc-1048	212	28	.	.	PUNCT
ijtc-1048	213	1	regarding	regard	VERB
ijtc-1048	213	2	control	control	NOUN
ijtc-1048	213	3	variables	variable	NOUN
ijtc-1048	213	4	,	,	PUNCT
ijtc-1048	213	5	leverage	leverage	NOUN
ijtc-1048	213	6	has	have	VERB
ijtc-1048	213	7	a	a	DET
ijtc-1048	213	8	significant	significant	ADJ
ijtc-1048	213	9	impact	impact	NOUN
ijtc-1048	213	10	on	on	ADP
ijtc-1048	213	11	form	form	NOUN
ijtc-1048	213	12	value	value	NOUN
ijtc-1048	213	13	.	.	PUNCT
ijtc-1048	214	1	this	this	DET
ijtc-1048	214	2	results	result	NOUN
ijtc-1048	214	3	is	be	AUX
ijtc-1048	214	4	consistent	consistent	ADJ
ijtc-1048	214	5	with	with	ADP
ijtc-1048	214	6	the	the	DET
ijtc-1048	214	7	research	research	NOUN
ijtc-1048	214	8	by	by	ADP
ijtc-1048	214	9	nugroho	nugroho	NOUN
ijtc-1048	214	10	(	(	PUNCT
ijtc-1048	214	11	2021	2021	NUM
ijtc-1048	214	12	)	)	PUNCT
ijtc-1048	214	13	.	.	PUNCT
ijtc-1048	215	1	companies	company	NOUN
ijtc-1048	215	2	with	with	ADP
ijtc-1048	215	3	higher	high	ADJ
ijtc-1048	215	4	leverage	leverage	NOUN
ijtc-1048	215	5	tend	tend	VERB
ijtc-1048	215	6	to	to	PART
ijtc-1048	215	7	have	have	VERB
ijtc-1048	215	8	higher	high	ADJ
ijtc-1048	215	9	values	value	NOUN
ijtc-1048	215	10	.	.	PUNCT
ijtc-1048	216	1	this	this	PRON
ijtc-1048	216	2	is	be	AUX
ijtc-1048	216	3	due	due	ADJ
ijtc-1048	216	4	to	to	ADP
ijtc-1048	216	5	the	the	DET
ijtc-1048	216	6	payment	payment	NOUN
ijtc-1048	216	7	of	of	ADP
ijtc-1048	216	8	interest	interest	NOUN
ijtc-1048	216	9	on	on	ADP
ijtc-1048	216	10	debt	debt	NOUN
ijtc-1048	216	11	,	,	PUNCT
ijtc-1048	216	12	which	which	PRON
ijtc-1048	216	13	can	can	AUX
ijtc-1048	216	14	reduce	reduce	VERB
ijtc-1048	216	15	the	the	DET
ijtc-1048	216	16	taxes	taxis	NOUN
ijtc-1048	216	17	(	(	PUNCT
ijtc-1048	216	18	cetr	cetr	NOUN
ijtc-1048	216	19	)	)	PUNCT
ijtc-1048	216	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1048	216	21	the	the	DET
ijtc-1048	216	22	moderating	moderate	VERB
ijtc-1048	216	23	effect	effect	NOUN
ijtc-1048	216	24	of	of	ADP
ijtc-1048	216	25	sustainability	sustainability	NOUN
ijtc-1048	216	26	reporting	report	VERB
ijtc-1048	216	27	on	on	ADP
ijtc-1048	216	28	the	the	DET
ijtc-1048	216	29	influence	influence	NOUN
ijtc-1048	216	30	of	of	ADP
ijtc-1048	216	31	tax	tax	NOUN
ijtc-1048	216	32	avoidance	avoidance	NOUN
ijtc-1048	216	33	on	on	ADP
ijtc-1048	216	34	firm	firm	ADJ
ijtc-1048	216	35	value	value	NOUN
ijtc-1048	216	36	hendi	hendi	NOUN
ijtc-1048	216	37	,	,	PUNCT
ijtc-1048	216	38	pramesti	pramesti	NOUN
ijtc-1048	216	39	,	,	PUNCT
ijtc-1048	216	40	and	and	CCONJ
ijtc-1048	216	41	harsono	harsono	PROPN
ijtc-1048	216	42	231	231	NUM
ijtc-1048	216	43	|	|	NOUN
ijtc-1048	216	44	ilomata	ilomata	PROPN
ijtc-1048	216	45	international	international	ADJ
ijtc-1048	216	46	journal	journal	NOUN
ijtc-1048	216	47	of	of	ADP
ijtc-1048	216	48	tax	tax	PROPN
ijtc-1048	216	49	&	&	CCONJ
ijtc-1048	216	50	accounting	accounting	NOUN
ijtc-1048	216	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	216	52	that	that	SCONJ
ijtc-1048	216	53	the	the	DET
ijtc-1048	216	54	company	company	NOUN
ijtc-1048	216	55	needs	need	VERB
ijtc-1048	216	56	to	to	PART
ijtc-1048	216	57	pay	pay	VERB
ijtc-1048	216	58	.	.	PUNCT
ijtc-1048	217	1	this	this	DET
ijtc-1048	217	2	results	result	VERB
ijtc-1048	217	3	in	in	ADP
ijtc-1048	217	4	an	an	DET
ijtc-1048	217	5	increase	increase	NOUN
ijtc-1048	217	6	in	in	ADP
ijtc-1048	217	7	profit	profit	NOUN
ijtc-1048	217	8	with	with	ADP
ijtc-1048	217	9	a	a	DET
ijtc-1048	217	10	reduction	reduction	NOUN
ijtc-1048	217	11	in	in	ADP
ijtc-1048	217	12	tax	tax	NOUN
ijtc-1048	217	13	payments	payment	NOUN
ijtc-1048	217	14	,	,	PUNCT
ijtc-1048	217	15	leading	lead	VERB
ijtc-1048	217	16	to	to	ADP
ijtc-1048	217	17	an	an	DET
ijtc-1048	217	18	increase	increase	NOUN
ijtc-1048	217	19	in	in	ADP
ijtc-1048	217	20	firm	firm	ADJ
ijtc-1048	217	21	value	value	NOUN
ijtc-1048	217	22	.	.	PUNCT
ijtc-1048	218	1	profitability	profitability	NOUN
ijtc-1048	218	2	has	have	VERB
ijtc-1048	218	3	a	a	DET
ijtc-1048	218	4	significant	significant	ADJ
ijtc-1048	218	5	positive	positive	ADJ
ijtc-1048	218	6	impact	impact	NOUN
ijtc-1048	218	7	on	on	ADP
ijtc-1048	218	8	firm	firm	ADJ
ijtc-1048	218	9	value	value	NOUN
ijtc-1048	218	10	,	,	PUNCT
ijtc-1048	218	11	in	in	ADP
ijtc-1048	218	12	line	line	NOUN
ijtc-1048	218	13	with	with	ADP
ijtc-1048	218	14	the	the	DET
ijtc-1048	218	15	study	study	NOUN
ijtc-1048	218	16	conducted	conduct	VERB
ijtc-1048	218	17	by	by	ADP
ijtc-1048	218	18	deswanto	deswanto	NOUN
ijtc-1048	218	19	and	and	CCONJ
ijtc-1048	218	20	siregar	siregar	NOUN
ijtc-1048	218	21	(	(	PUNCT
ijtc-1048	218	22	2018	2018	NUM
ijtc-1048	218	23	)	)	PUNCT
ijtc-1048	218	24	.	.	PUNCT
ijtc-1048	219	1	the	the	DET
ijtc-1048	219	2	high	high	ADJ
ijtc-1048	219	3	profits	profit	NOUN
ijtc-1048	219	4	earned	earn	VERB
ijtc-1048	219	5	by	by	ADP
ijtc-1048	219	6	the	the	DET
ijtc-1048	219	7	compny	compny	NOUN
ijtc-1048	219	8	results	result	VERB
ijtc-1048	219	9	in	in	ADP
ijtc-1048	219	10	a	a	DET
ijtc-1048	219	11	higher	high	ADJ
ijtc-1048	219	12	amount	amount	NOUN
ijtc-1048	219	13	of	of	ADP
ijtc-1048	219	14	income	income	NOUN
ijtc-1048	219	15	tax	tax	NOUN
ijtc-1048	219	16	to	to	PART
ijtc-1048	219	17	be	be	AUX
ijtc-1048	219	18	paid	pay	VERB
ijtc-1048	219	19	.	.	PUNCT
ijtc-1048	220	1	this	this	DET
ijtc-1048	220	2	increase	increase	NOUN
ijtc-1048	220	3	encourages	encourage	VERB
ijtc-1048	220	4	companies	company	NOUN
ijtc-1048	220	5	to	to	PART
ijtc-1048	220	6	engage	engage	VERB
ijtc-1048	220	7	in	in	ADP
ijtc-1048	220	8	tax	tax	NOUN
ijtc-1048	220	9	avoidance	avoidance	NOUN
ijtc-1048	220	10	practices	practice	NOUN
ijtc-1048	220	11	.	.	PUNCT
ijtc-1048	221	1	therefore	therefore	ADV
ijtc-1048	221	2	,	,	PUNCT
ijtc-1048	221	3	higher	high	ADJ
ijtc-1048	221	4	profitability	profitability	NOUN
ijtc-1048	221	5	results	result	NOUN
ijtc-1048	221	6	in	in	ADP
ijtc-1048	221	7	a	a	DET
ijtc-1048	221	8	negative	negative	ADJ
ijtc-1048	221	9	impact	impact	NOUN
ijtc-1048	221	10	on	on	ADP
ijtc-1048	221	11	the	the	DET
ijtc-1048	221	12	effective	effective	ADJ
ijtc-1048	221	13	tax	tax	NOUN
ijtc-1048	221	14	rate	rate	NOUN
ijtc-1048	221	15	.	.	PUNCT
ijtc-1048	222	1	this	this	PRON
ijtc-1048	222	2	implies	imply	VERB
ijtc-1048	222	3	that	that	SCONJ
ijtc-1048	222	4	when	when	SCONJ
ijtc-1048	222	5	a	a	DET
ijtc-1048	222	6	company	company	NOUN
ijtc-1048	222	7	generates	generate	VERB
ijtc-1048	222	8	more	more	ADJ
ijtc-1048	222	9	profit	profit	NOUN
ijtc-1048	222	10	,	,	PUNCT
ijtc-1048	222	11	the	the	DET
ijtc-1048	222	12	effective	effective	ADJ
ijtc-1048	222	13	tax	tax	NOUN
ijtc-1048	222	14	rate	rate	NOUN
ijtc-1048	222	15	decreses	decrese	NOUN
ijtc-1048	222	16	,	,	PUNCT
ijtc-1048	222	17	leading	lead	VERB
ijtc-1048	222	18	to	to	ADP
ijtc-1048	222	19	an	an	DET
ijtc-1048	222	20	increase	increase	NOUN
ijtc-1048	222	21	in	in	ADP
ijtc-1048	222	22	tax	tax	NOUN
ijtc-1048	222	23	avoidance	avoidance	NOUN
ijtc-1048	222	24	(	(	PUNCT
ijtc-1048	222	25	irianto	irianto	ADP
ijtc-1048	222	26	,	,	PUNCT
ijtc-1048	222	27	sudibyo	sudibyo	NOUN
ijtc-1048	222	28	&	&	CCONJ
ijtc-1048	222	29	wafirli	wafirli	PROPN
ijtc-1048	222	30	,	,	PUNCT
ijtc-1048	222	31	2017	2017	NUM
ijtc-1048	222	32	)	)	PUNCT
ijtc-1048	222	33	.	.	PUNCT
ijtc-1048	223	1	conclusion	conclusion	NOUN
ijtc-1048	223	2	this	this	DET
ijtc-1048	223	3	research	research	NOUN
ijtc-1048	223	4	utilized	utilize	VERB
ijtc-1048	223	5	data	datum	NOUN
ijtc-1048	223	6	from	from	ADP
ijtc-1048	223	7	non	non	ADJ
ijtc-1048	223	8	-	-	ADJ
ijtc-1048	223	9	financial	financial	ADJ
ijtc-1048	223	10	companies	company	NOUN
ijtc-1048	223	11	listed	list	VERB
ijtc-1048	223	12	on	on	ADP
ijtc-1048	223	13	the	the	DET
ijtc-1048	223	14	indonesia	indonesia	PROPN
ijtc-1048	223	15	stock	stock	PROPN
ijtc-1048	223	16	exchange	exchange	PROPN
ijtc-1048	223	17	published	publish	VERB
ijtc-1048	223	18	from	from	ADP
ijtc-1048	223	19	2018	2018	NUM
ijtc-1048	223	20	to	to	ADP
ijtc-1048	223	21	2022	2022	NUM
ijtc-1048	223	22	.	.	PUNCT
ijtc-1048	224	1	the	the	DET
ijtc-1048	224	2	testing	testing	NOUN
ijtc-1048	224	3	was	be	AUX
ijtc-1048	224	4	conducted	conduct	VERB
ijtc-1048	224	5	on	on	ADP
ijtc-1048	224	6	338	338	NUM
ijtc-1048	224	7	companies	company	NOUN
ijtc-1048	224	8	,	,	PUNCT
ijtc-1048	224	9	resulting	result	VERB
ijtc-1048	224	10	in	in	ADP
ijtc-1048	224	11	a	a	DET
ijtc-1048	224	12	total	total	NOUN
ijtc-1048	224	13	of	of	ADP
ijtc-1048	224	14	1,690	1,690	NUM
ijtc-1048	224	15	data	datum	NOUN
ijtc-1048	224	16	points	point	NOUN
ijtc-1048	224	17	.	.	PUNCT
ijtc-1048	225	1	about	about	ADV
ijtc-1048	225	2	40	40	NUM
ijtc-1048	225	3	%	%	NOUN
ijtc-1048	225	4	of	of	ADP
ijtc-1048	225	5	the	the	DET
ijtc-1048	225	6	listed	list	VERB
ijtc-1048	225	7	companies	company	NOUN
ijtc-1048	225	8	have	have	AUX
ijtc-1048	225	9	already	already	ADV
ijtc-1048	225	10	published	publish	VERB
ijtc-1048	225	11	sustainability	sustainability	NOUN
ijtc-1048	225	12	reports	report	NOUN
ijtc-1048	225	13	.	.	PUNCT
ijtc-1048	226	1	based	base	VERB
ijtc-1048	226	2	on	on	ADP
ijtc-1048	226	3	this	this	DET
ijtc-1048	226	4	percentage	percentage	NOUN
ijtc-1048	226	5	,	,	PUNCT
ijtc-1048	226	6	it	it	PRON
ijtc-1048	226	7	can	can	AUX
ijtc-1048	226	8	be	be	AUX
ijtc-1048	226	9	inferred	infer	VERB
ijtc-1048	226	10	that	that	SCONJ
ijtc-1048	226	11	a	a	DET
ijtc-1048	226	12	significant	significant	ADJ
ijtc-1048	226	13	portion	portion	NOUN
ijtc-1048	226	14	of	of	ADP
ijtc-1048	226	15	companies	company	NOUN
ijtc-1048	226	16	in	in	ADP
ijtc-1048	226	17	indonesia	indonesia	PROPN
ijtc-1048	226	18	has	have	AUX
ijtc-1048	226	19	issued	issue	VERB
ijtc-1048	226	20	sustainability	sustainability	NOUN
ijtc-1048	226	21	reports	report	NOUN
ijtc-1048	226	22	.	.	PUNCT
ijtc-1048	227	1	the	the	DET
ijtc-1048	227	2	study	study	NOUN
ijtc-1048	227	3	suggests	suggest	VERB
ijtc-1048	227	4	that	that	SCONJ
ijtc-1048	227	5	this	this	DET
ijtc-1048	227	6	practice	practice	NOUN
ijtc-1048	227	7	can	can	AUX
ijtc-1048	227	8	serve	serve	VERB
ijtc-1048	227	9	as	as	ADP
ijtc-1048	227	10	a	a	DET
ijtc-1048	227	11	driver	driver	NOUN
ijtc-1048	227	12	and	and	CCONJ
ijtc-1048	227	13	motivation	motivation	NOUN
ijtc-1048	227	14	for	for	SCONJ
ijtc-1048	227	15	companies	company	NOUN
ijtc-1048	227	16	to	to	PART
ijtc-1048	227	17	present	present	VERB
ijtc-1048	227	18	sustainability	sustainability	NOUN
ijtc-1048	227	19	reports	report	NOUN
ijtc-1048	227	20	,	,	PUNCT
ijtc-1048	227	21	providing	provide	VERB
ijtc-1048	227	22	a	a	DET
ijtc-1048	227	23	positive	positive	ADJ
ijtc-1048	227	24	perception	perception	NOUN
ijtc-1048	227	25	for	for	SCONJ
ijtc-1048	227	26	investors	investor	NOUN
ijtc-1048	227	27	to	to	PART
ijtc-1048	227	28	invest	invest	VERB
ijtc-1048	227	29	in	in	ADP
ijtc-1048	227	30	these	these	DET
ijtc-1048	227	31	companies	company	NOUN
ijtc-1048	227	32	.	.	PUNCT
ijtc-1048	228	1	upon	upon	SCONJ
ijtc-1048	228	2	analyzing	analyze	VERB
ijtc-1048	228	3	the	the	DET
ijtc-1048	228	4	hypothesis	hypothesis	NOUN
ijtc-1048	228	5	test	test	NOUN
ijtc-1048	228	6	results	result	NOUN
ijtc-1048	228	7	,	,	PUNCT
ijtc-1048	228	8	it	it	PRON
ijtc-1048	228	9	can	can	AUX
ijtc-1048	228	10	be	be	AUX
ijtc-1048	228	11	concluded	conclude	VERB
ijtc-1048	228	12	that	that	SCONJ
ijtc-1048	228	13	the	the	DET
ijtc-1048	228	14	first	first	ADJ
ijtc-1048	228	15	hypothesis	hypothesis	NOUN
ijtc-1048	228	16	,	,	PUNCT
ijtc-1048	228	17	which	which	PRON
ijtc-1048	228	18	states	state	VERB
ijtc-1048	228	19	that	that	SCONJ
ijtc-1048	228	20	tax	tax	NOUN
ijtc-1048	228	21	avoidance	avoidance	NOUN
ijtc-1048	228	22	measured	measure	VERB
ijtc-1048	228	23	by	by	ADP
ijtc-1048	228	24	cetr	cetr	NOUN
ijtc-1048	228	25	does	do	AUX
ijtc-1048	228	26	not	not	PART
ijtc-1048	228	27	significantly	significantly	ADV
ijtc-1048	228	28	influence	influence	VERB
ijtc-1048	228	29	firm	firm	ADJ
ijtc-1048	228	30	value	value	NOUN
ijtc-1048	228	31	,	,	PUNCT
ijtc-1048	228	32	is	be	AUX
ijtc-1048	228	33	supported	support	VERB
ijtc-1048	228	34	.	.	PUNCT
ijtc-1048	229	1	the	the	DET
ijtc-1048	229	2	second	second	ADJ
ijtc-1048	229	3	hypothesis	hypothesis	NOUN
ijtc-1048	229	4	testing	testing	NOUN
ijtc-1048	229	5	indicates	indicate	VERB
ijtc-1048	229	6	that	that	SCONJ
ijtc-1048	229	7	sustainability	sustainability	NOUN
ijtc-1048	229	8	reporting	reporting	NOUN
ijtc-1048	229	9	as	as	ADP
ijtc-1048	229	10	a	a	DET
ijtc-1048	229	11	moderating	moderate	VERB
ijtc-1048	229	12	variable	variable	NOUN
ijtc-1048	229	13	is	be	AUX
ijtc-1048	229	14	capable	capable	ADJ
ijtc-1048	229	15	of	of	ADP
ijtc-1048	229	16	moderating	moderate	VERB
ijtc-1048	229	17	the	the	DET
ijtc-1048	229	18	relationship	relationship	NOUN
ijtc-1048	229	19	between	between	ADP
ijtc-1048	229	20	tax	tax	NOUN
ijtc-1048	229	21	avoidance	avoidance	NOUN
ijtc-1048	229	22	and	and	CCONJ
ijtc-1048	229	23	firm	firm	ADJ
ijtc-1048	229	24	value	value	NOUN
ijtc-1048	229	25	but	but	CCONJ
ijtc-1048	229	26	is	be	AUX
ijtc-1048	229	27	not	not	PART
ijtc-1048	229	28	significant	significant	ADJ
ijtc-1048	229	29	.	.	PUNCT
ijtc-1048	230	1	this	this	PRON
ijtc-1048	230	2	suggests	suggest	VERB
ijtc-1048	230	3	that	that	SCONJ
ijtc-1048	230	4	with	with	ADP
ijtc-1048	230	5	the	the	DET
ijtc-1048	230	6	issuance	issuance	NOUN
ijtc-1048	230	7	of	of	ADP
ijtc-1048	230	8	sustainability	sustainability	NOUN
ijtc-1048	230	9	reports	report	NOUN
ijtc-1048	230	10	,	,	PUNCT
ijtc-1048	230	11	companies	company	NOUN
ijtc-1048	230	12	may	may	AUX
ijtc-1048	230	13	avoid	avoid	VERB
ijtc-1048	230	14	tax	tax	NOUN
ijtc-1048	230	15	avoidance	avoidance	NOUN
ijtc-1048	230	16	practices	practice	NOUN
ijtc-1048	230	17	,	,	PUNCT
ijtc-1048	230	18	leading	lead	VERB
ijtc-1048	230	19	to	to	ADP
ijtc-1048	230	20	an	an	DET
ijtc-1048	230	21	increase	increase	NOUN
ijtc-1048	230	22	in	in	ADP
ijtc-1048	230	23	firm	firm	ADJ
ijtc-1048	230	24	value	value	NOUN
ijtc-1048	230	25	.	.	PUNCT
ijtc-1048	231	1	several	several	ADJ
ijtc-1048	231	2	control	control	NOUN
ijtc-1048	231	3	variables	variable	NOUN
ijtc-1048	231	4	,	,	PUNCT
ijtc-1048	231	5	such	such	ADJ
ijtc-1048	231	6	as	as	ADP
ijtc-1048	231	7	leverage	leverage	NOUN
ijtc-1048	231	8	,	,	PUNCT
ijtc-1048	231	9	fixed	fix	VERB
ijtc-1048	231	10	assets	asset	NOUN
ijtc-1048	231	11	,	,	PUNCT
ijtc-1048	231	12	and	and	CCONJ
ijtc-1048	231	13	profitability	profitability	NOUN
ijtc-1048	231	14	,	,	PUNCT
ijtc-1048	231	15	were	be	AUX
ijtc-1048	231	16	found	find	VERB
ijtc-1048	231	17	to	to	PART
ijtc-1048	231	18	have	have	VERB
ijtc-1048	231	19	a	a	DET
ijtc-1048	231	20	significant	significant	ADJ
ijtc-1048	231	21	impact	impact	NOUN
ijtc-1048	231	22	on	on	ADP
ijtc-1048	231	23	firm	firm	ADJ
ijtc-1048	231	24	value	value	NOUN
ijtc-1048	231	25	.	.	PUNCT
ijtc-1048	232	1	the	the	DET
ijtc-1048	232	2	results	result	NOUN
ijtc-1048	232	3	of	of	ADP
ijtc-1048	232	4	this	this	DET
ijtc-1048	232	5	research	research	NOUN
ijtc-1048	232	6	are	be	AUX
ijtc-1048	232	7	expected	expect	VERB
ijtc-1048	232	8	to	to	PART
ijtc-1048	232	9	contribute	contribute	VERB
ijtc-1048	232	10	to	to	ADP
ijtc-1048	232	11	the	the	DET
ijtc-1048	232	12	literature	literature	NOUN
ijtc-1048	232	13	on	on	ADP
ijtc-1048	232	14	sustainability	sustainability	NOUN
ijtc-1048	232	15	reporting	report	VERB
ijtc-1048	232	16	moderating	moderate	VERB
ijtc-1048	232	17	the	the	DET
ijtc-1048	232	18	practice	practice	NOUN
ijtc-1048	232	19	of	of	ADP
ijtc-1048	232	20	tax	tax	NOUN
ijtc-1048	232	21	avoidance	avoidance	NOUN
ijtc-1048	232	22	and	and	CCONJ
ijtc-1048	232	23	its	its	PRON
ijtc-1048	232	24	impact	impact	NOUN
ijtc-1048	232	25	on	on	ADP
ijtc-1048	232	26	firm	firm	ADJ
ijtc-1048	232	27	value	value	NOUN
ijtc-1048	232	28	.	.	PUNCT
ijtc-1048	233	1	reference	reference	NOUN
ijtc-1048	233	2	almansoori	almansoori	PROPN
ijtc-1048	233	3	,	,	PUNCT
ijtc-1048	233	4	a.	a.	NOUN
ijtc-1048	233	5	m.	m.	NOUN
ijtc-1048	233	6	,	,	PUNCT
ijtc-1048	233	7	&	&	CCONJ
ijtc-1048	233	8	nobanee	nobanee	PROPN
ijtc-1048	233	9	,	,	PUNCT
ijtc-1048	233	10	h.	h.	PROPN
ijtc-1048	233	11	(	(	PUNCT
ijtc-1048	233	12	2019	2019	NUM
ijtc-1048	233	13	)	)	PUNCT
ijtc-1048	233	14	.	.	PUNCT
ijtc-1048	234	1	how	how	SCONJ
ijtc-1048	234	2	sustainability	sustainability	NOUN
ijtc-1048	234	3	contributes	contribute	VERB
ijtc-1048	234	4	to	to	ADP
ijtc-1048	234	5	shared	share	VERB
ijtc-1048	234	6	value	value	NOUN
ijtc-1048	234	7	creation	creation	NOUN
ijtc-1048	234	8	and	and	CCONJ
ijtc-1048	234	9	firms	firm	NOUN
ijtc-1048	234	10	’	'	PUNCT
ijtc-1048	234	11	value	value	NOUN
ijtc-1048	234	12	.	.	PUNCT
ijtc-1048	235	1	https://ssrn.com/abstract=3472411	https://ssrn.com/abstract=3472411	NOUN
ijtc-1048	235	2	deswanto	deswanto	PROPN
ijtc-1048	235	3	,	,	PUNCT
ijtc-1048	235	4	r.	r.	PROPN
ijtc-1048	235	5	b.	b.	PROPN
ijtc-1048	235	6	,	,	PUNCT
ijtc-1048	235	7	&	&	CCONJ
ijtc-1048	235	8	siregar	siregar	NOUN
ijtc-1048	235	9	,	,	PUNCT
ijtc-1048	235	10	s.	s.	PROPN
ijtc-1048	235	11	v.	v.	PROPN
ijtc-1048	235	12	(	(	PUNCT
ijtc-1048	235	13	2018	2018	NUM
ijtc-1048	235	14	)	)	PUNCT
ijtc-1048	235	15	.	.	PUNCT
ijtc-1048	236	1	the	the	DET
ijtc-1048	236	2	associations	association	NOUN
ijtc-1048	236	3	between	between	ADP
ijtc-1048	236	4	environmental	environmental	ADJ
ijtc-1048	236	5	disclosures	disclosure	NOUN
ijtc-1048	236	6	with	with	ADP
ijtc-1048	236	7	financial	financial	ADJ
ijtc-1048	236	8	performance	performance	NOUN
ijtc-1048	236	9	,	,	PUNCT
ijtc-1048	236	10	environmental	environmental	ADJ
ijtc-1048	236	11	performance	performance	NOUN
ijtc-1048	236	12	,	,	PUNCT
ijtc-1048	236	13	and	and	CCONJ
ijtc-1048	236	14	firm	firm	ADJ
ijtc-1048	236	15	value	value	NOUN
ijtc-1048	236	16	.	.	PUNCT
ijtc-1048	237	1	social	social	ADJ
ijtc-1048	237	2	responsibility	responsibility	NOUN
ijtc-1048	237	3	journal	journal	NOUN
ijtc-1048	237	4	,	,	PUNCT
ijtc-1048	237	5	14(1	14(1	NUM
ijtc-1048	237	6	)	)	PUNCT
ijtc-1048	237	7	,	,	PUNCT
ijtc-1048	237	8	180–193	180–193	NUM
ijtc-1048	237	9	.	.	PUNCT
ijtc-1048	238	1	https://doi.org/10.1108/srj-01-2017-0005	https://doi.org/10.1108/srj-01-2017-0005	PROPN
ijtc-1048	238	2	dewi	dewi	PROPN
ijtc-1048	238	3	,	,	PUNCT
ijtc-1048	238	4	s.	s.	PROPN
ijtc-1048	238	5	(	(	PUNCT
ijtc-1048	238	6	2023	2023	NUM
ijtc-1048	238	7	)	)	PUNCT
ijtc-1048	238	8	.	.	PUNCT
ijtc-1048	239	1	praktik	praktik	NOUN
ijtc-1048	239	2	penghindaran	penghindaran	VERB
ijtc-1048	239	3	pajak	pajak	PROPN
ijtc-1048	239	4	di	di	PROPN
ijtc-1048	239	5	indonesia	indonesia	PROPN
ijtc-1048	239	6	.	.	PUNCT
ijtc-1048	240	1	owner	owner	PROPN
ijtc-1048	240	2	,	,	PUNCT
ijtc-1048	240	3	7(3	7(3	NUM
ijtc-1048	240	4	)	)	PUNCT
ijtc-1048	240	5	,	,	PUNCT
ijtc-1048	240	6	1930–1938	1930–1938	NUM
ijtc-1048	240	7	.	.	PUNCT
ijtc-1048	241	1	https://doi.org/10.33395/owner.v7i3.1074	https://doi.org/10.33395/owner.v7i3.1074	PROPN
ijtc-1048	241	2	endri	endri	PROPN
ijtc-1048	241	3	,	,	PUNCT
ijtc-1048	241	4	e.	e.	PROPN
ijtc-1048	241	5	,	,	PUNCT
ijtc-1048	241	6	&	&	CCONJ
ijtc-1048	241	7	fathony	fathony	PROPN
ijtc-1048	241	8	,	,	PUNCT
ijtc-1048	241	9	m.	m.	NOUN
ijtc-1048	241	10	(	(	PUNCT
ijtc-1048	241	11	2020	2020	NUM
ijtc-1048	241	12	)	)	PUNCT
ijtc-1048	241	13	.	.	PUNCT
ijtc-1048	242	1	determinants	determinant	NOUN
ijtc-1048	242	2	of	of	ADP
ijtc-1048	242	3	firm	firm	NOUN
ijtc-1048	242	4	’s	’s	PART
ijtc-1048	242	5	value	value	NOUN
ijtc-1048	242	6	:	:	PUNCT
ijtc-1048	242	7	evidence	evidence	NOUN
ijtc-1048	242	8	from	from	ADP
ijtc-1048	242	9	financial	financial	ADJ
ijtc-1048	242	10	industry	industry	NOUN
ijtc-1048	242	11	.	.	PUNCT
ijtc-1048	243	1	management	management	NOUN
ijtc-1048	243	2	science	science	NOUN
ijtc-1048	243	3	letters	letter	NOUN
ijtc-1048	243	4	,	,	PUNCT
ijtc-1048	243	5	10(1	10(1	NUM
ijtc-1048	243	6	)	)	PUNCT
ijtc-1048	243	7	,	,	PUNCT
ijtc-1048	243	8	111–120	111–120	NUM
ijtc-1048	243	9	.	.	PUNCT
ijtc-1048	244	1	https://doi.org/10.5267/j.msl.2019.8.011	https://doi.org/10.5267/j.msl.2019.8.011	X
ijtc-1048	244	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1048	244	3	the	the	DET
ijtc-1048	244	4	moderating	moderate	VERB
ijtc-1048	244	5	effect	effect	NOUN
ijtc-1048	244	6	of	of	ADP
ijtc-1048	244	7	sustainability	sustainability	NOUN
ijtc-1048	244	8	reporting	report	VERB
ijtc-1048	244	9	on	on	ADP
ijtc-1048	244	10	the	the	DET
ijtc-1048	244	11	influence	influence	NOUN
ijtc-1048	244	12	of	of	ADP
ijtc-1048	244	13	tax	tax	NOUN
ijtc-1048	244	14	avoidance	avoidance	NOUN
ijtc-1048	244	15	on	on	ADP
ijtc-1048	244	16	firm	firm	ADJ
ijtc-1048	244	17	value	value	NOUN
ijtc-1048	244	18	hendi	hendi	NOUN
ijtc-1048	244	19	,	,	PUNCT
ijtc-1048	244	20	pramesti	pramesti	NOUN
ijtc-1048	244	21	,	,	PUNCT
ijtc-1048	244	22	and	and	CCONJ
ijtc-1048	244	23	harsono	harsono	PROPN
ijtc-1048	244	24	232	232	NUM
ijtc-1048	244	25	|	|	ADV
ijtc-1048	244	26	ilomata	ilomata	PROPN
ijtc-1048	244	27	international	international	ADJ
ijtc-1048	244	28	journal	journal	NOUN
ijtc-1048	244	29	of	of	ADP
ijtc-1048	244	30	tax	tax	PROPN
ijtc-1048	244	31	&	&	CCONJ
ijtc-1048	244	32	accounting	accounting	PROPN
ijtc-1048	244	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	244	34	farhana	farhana	PROPN
ijtc-1048	244	35	,	,	PUNCT
ijtc-1048	244	36	s.	s.	PROPN
ijtc-1048	244	37	,	,	PUNCT
ijtc-1048	244	38	&	&	CCONJ
ijtc-1048	244	39	adelina	adelina	PROPN
ijtc-1048	244	40	,	,	PUNCT
ijtc-1048	244	41	y.	y.	PROPN
ijtc-1048	244	42	e.	e.	PROPN
ijtc-1048	244	43	(	(	PUNCT
ijtc-1048	244	44	2019	2019	NUM
ijtc-1048	244	45	)	)	PUNCT
ijtc-1048	244	46	.	.	PUNCT
ijtc-1048	245	1	relevansi	relevansi	PROPN
ijtc-1048	245	2	nilai	nilai	PROPN
ijtc-1048	245	3	laporan	laporan	PROPN
ijtc-1048	245	4	keberlanjutan	keberlanjutan	PROPN
ijtc-1048	245	5	di	di	PROPN
ijtc-1048	245	6	indonesia	indonesia	PROPN
ijtc-1048	245	7	.	.	PUNCT
ijtc-1048	246	1	jurnal	jurnal	ADJ
ijtc-1048	246	2	akuntansi	akuntansi	PROPN
ijtc-1048	246	3	multiparadigma	multiparadigma	PROPN
ijtc-1048	246	4	,	,	PUNCT
ijtc-1048	246	5	10(3	10(3	NUM
ijtc-1048	246	6	)	)	PUNCT
ijtc-1048	246	7	,	,	PUNCT
ijtc-1048	246	8	615–628	615–628	NUM
ijtc-1048	246	9	.	.	PUNCT
ijtc-1048	247	1	fatchan	fatchan	PROPN
ijtc-1048	247	2	,	,	PUNCT
ijtc-1048	247	3	i.	i.	PROPN
ijtc-1048	247	4	n.	n.	PROPN
ijtc-1048	247	5	,	,	PUNCT
ijtc-1048	247	6	&	&	CCONJ
ijtc-1048	247	7	trisnawati	trisnawati	PROPN
ijtc-1048	247	8	,	,	PUNCT
ijtc-1048	247	9	r.	r.	PROPN
ijtc-1048	247	10	(	(	PUNCT
ijtc-1048	247	11	2016	2016	NUM
ijtc-1048	247	12	)	)	PUNCT
ijtc-1048	247	13	.	.	PUNCT
ijtc-1048	248	1	pengaruh	pengaruh	VERB
ijtc-1048	248	2	good	good	ADJ
ijtc-1048	248	3	corporate	corporate	ADJ
ijtc-1048	248	4	governancepada	governancepada	PROPN
ijtc-1048	248	5	hubungan	hubungan	ADJ
ijtc-1048	248	6	antara	antara	PROPN
ijtc-1048	248	7	sustainability	sustainability	PROPN
ijtc-1048	248	8	reportdan	reportdan	PROPN
ijtc-1048	248	9	nilai	nilai	PROPN
ijtc-1048	248	10	perusahaan	perusahaan	PROPN
ijtc-1048	248	11	(	(	PUNCT
ijtc-1048	248	12	studi	studi	PROPN
ijtc-1048	248	13	empiris	empiris	PROPN
ijtc-1048	248	14	perusahaan	perusahaan	PROPN
ijtc-1048	248	15	go	go	VERB
ijtc-1048	248	16	publicdi	publicdi	PROPN
ijtc-1048	248	17	indonesia	indonesia	PROPN
ijtc-1048	248	18	periode	periode	PROPN
ijtc-1048	248	19	20142015	20142015	NUM
ijtc-1048	248	20	)	)	PUNCT
ijtc-1048	248	21	.	.	PUNCT
ijtc-1048	249	1	journal	journal	PROPN
ijtc-1048	249	2	riset	riset	PROPN
ijtc-1048	249	3	akuntansi	akuntansi	PROPN
ijtc-1048	249	4	dan	dan	PROPN
ijtc-1048	249	5	keuangan	keuangan	PROPN
ijtc-1048	249	6	indonesia	indonesia	PROPN
ijtc-1048	249	7	(	(	PUNCT
ijtc-1048	249	8	reaksi	reaksi	PROPN
ijtc-1048	249	9	)	)	PUNCT
ijtc-1048	249	10	,	,	PUNCT
ijtc-1048	249	11	1(1	1(1	NUM
ijtc-1048	249	12	)	)	PUNCT
ijtc-1048	249	13	.	.	PUNCT
ijtc-1048	250	1	fitriyah	fitriyah	PROPN
ijtc-1048	250	2	.	.	PUNCT
ijtc-1048	251	1	(	(	PUNCT
ijtc-1048	251	2	2019	2019	NUM
ijtc-1048	251	3	)	)	PUNCT
ijtc-1048	251	4	.	.	PUNCT
ijtc-1048	252	1	pengaruh	pengaruh	NOUN
ijtc-1048	252	2	sustainability	sustainability	NOUN
ijtc-1048	252	3	report	report	NOUN
ijtc-1048	252	4	dan	dan	PROPN
ijtc-1048	252	5	profitabilitas	profitabilitas	PROPN
ijtc-1048	252	6	terhadap	terhadap	PROPN
ijtc-1048	252	7	nilai	nilai	PROPN
ijtc-1048	252	8	perusahaan	perusahaan	PROPN
ijtc-1048	252	9	dengan	dengan	PROPN
ijtc-1048	252	10	investment	investment	NOUN
ijtc-1048	252	11	opportunity	opportunity	NOUN
ijtc-1048	252	12	set	set	VERB
ijtc-1048	252	13	sebagai	sebagai	PROPN
ijtc-1048	252	14	variabel	variabel	PROPN
ijtc-1048	252	15	moderating	moderating	PROPN
ijtc-1048	252	16	.	.	PUNCT
ijtc-1048	253	1	jurnal	jurnal	PROPN
ijtc-1048	253	2	ilmu	ilmu	PROPN
ijtc-1048	253	3	dan	dan	PROPN
ijtc-1048	253	4	riset	riset	PROPN
ijtc-1048	253	5	akuntansi	akuntansi	PROPN
ijtc-1048	253	6	,	,	PUNCT
ijtc-1048	253	7	8(8	8(8	NUM
ijtc-1048	253	8	)	)	PUNCT
ijtc-1048	253	9	.	.	PUNCT
ijtc-1048	254	1	fuadah	fuadah	PROPN
ijtc-1048	254	2	,	,	PUNCT
ijtc-1048	254	3	l.	l.	PROPN
ijtc-1048	254	4	l.	l.	PROPN
ijtc-1048	254	5	,	,	PUNCT
ijtc-1048	254	6	dewi	dewi	PROPN
ijtc-1048	254	7	,	,	PUNCT
ijtc-1048	254	8	k.	k.	PROPN
ijtc-1048	254	9	,	,	PUNCT
ijtc-1048	254	10	&	&	CCONJ
ijtc-1048	254	11	arisman	arisman	PROPN
ijtc-1048	254	12	,	,	PUNCT
ijtc-1048	254	13	a.	a.	NOUN
ijtc-1048	254	14	(	(	PUNCT
ijtc-1048	254	15	2018	2018	NUM
ijtc-1048	254	16	)	)	PUNCT
ijtc-1048	254	17	.	.	PUNCT
ijtc-1048	255	1	determinant	determinant	ADJ
ijtc-1048	255	2	factors	factor	NOUN
ijtc-1048	255	3	effect	effect	VERB
ijtc-1048	255	4	environmental	environmental	ADJ
ijtc-1048	255	5	disclosure	disclosure	NOUN
ijtc-1048	255	6	and	and	CCONJ
ijtc-1048	255	7	firm	firm	ADJ
ijtc-1048	255	8	value	value	NOUN
ijtc-1048	255	9	at	at	ADP
ijtc-1048	255	10	mining	mining	NOUN
ijtc-1048	255	11	companies	company	NOUN
ijtc-1048	255	12	listed	list	VERB
ijtc-1048	255	13	indonesia	indonesia	PROPN
ijtc-1048	255	14	stock	stock	PROPN
ijtc-1048	255	15	exchange	exchange	PROPN
ijtc-1048	255	16	.	.	PUNCT
ijtc-1048	256	1	e3s	e3s	PROPN
ijtc-1048	256	2	web	web	NOUN
ijtc-1048	256	3	of	of	ADP
ijtc-1048	256	4	conferences	conference	NOUN
ijtc-1048	256	5	,	,	PUNCT
ijtc-1048	256	6	68	68	NUM
ijtc-1048	256	7	,	,	PUNCT
ijtc-1048	256	8	1–7	1–7	NUM
ijtc-1048	256	9	.	.	PUNCT
ijtc-1048	256	10	https://doi.org/10.1051/e3sconf/20186803015	https://doi.org/10.1051/e3sconf/20186803015	PROPN
ijtc-1048	256	11	herron	herron	PROPN
ijtc-1048	256	12	,	,	PUNCT
ijtc-1048	256	13	r.	r.	PROPN
ijtc-1048	256	14	,	,	PUNCT
ijtc-1048	256	15	&	&	CCONJ
ijtc-1048	256	16	nahata	nahata	PROPN
ijtc-1048	256	17	,	,	PUNCT
ijtc-1048	256	18	r.	r.	PROPN
ijtc-1048	256	19	(	(	PUNCT
ijtc-1048	256	20	2020	2020	NUM
ijtc-1048	256	21	)	)	PUNCT
ijtc-1048	256	22	.	.	PUNCT
ijtc-1048	257	1	corporate	corporate	ADJ
ijtc-1048	257	2	tax	tax	NOUN
ijtc-1048	257	3	avoidance	avoidance	NOUN
ijtc-1048	257	4	and	and	CCONJ
ijtc-1048	257	5	firm	firm	ADJ
ijtc-1048	257	6	value	value	NOUN
ijtc-1048	257	7	discount	discount	NOUN
ijtc-1048	257	8	.	.	PUNCT
ijtc-1048	258	1	quarterly	quarterly	ADJ
ijtc-1048	258	2	journal	journal	NOUN
ijtc-1048	258	3	of	of	ADP
ijtc-1048	258	4	finance	finance	NOUN
ijtc-1048	258	5	,	,	PUNCT
ijtc-1048	258	6	10(2	10(2	NUM
ijtc-1048	258	7	)	)	PUNCT
ijtc-1048	258	8	.	.	PUNCT
ijtc-1048	259	1	https://doi.org/10.1142/s2010139220500081	https://doi.org/10.1142/s2010139220500081	PROPN
ijtc-1048	259	2	inger	inger	PROPN
ijtc-1048	259	3	vansant	vansant	PROPN
ijtc-1048	259	4	,	,	PUNCT
ijtc-1048	259	5	k.	k.	PROPN
ijtc-1048	259	6	k.	k.	PROPN
ijtc-1048	259	7	b.	b.	PROPN
ijtc-1048	259	8	(	(	PUNCT
ijtc-1048	259	9	2019	2019	NUM
ijtc-1048	259	10	)	)	PUNCT
ijtc-1048	259	11	.	.	PUNCT
ijtc-1048	260	1	market	market	NOUN
ijtc-1048	260	2	valuation	valuation	NOUN
ijtc-1048	260	3	consequences	consequence	NOUN
ijtc-1048	260	4	of	of	ADP
ijtc-1048	260	5	avoiding	avoid	VERB
ijtc-1048	260	6	taxes	taxis	NOUN
ijtc-1048	260	7	while	while	SCONJ
ijtc-1048	260	8	also	also	ADV
ijtc-1048	260	9	being	be	AUX
ijtc-1048	260	10	socially	socially	ADV
ijtc-1048	260	11	responsible	responsible	ADJ
ijtc-1048	260	12	.	.	PUNCT
ijtc-1048	261	1	journal	journal	NOUN
ijtc-1048	261	2	of	of	ADP
ijtc-1048	261	3	management	management	NOUN
ijtc-1048	261	4	accounting	accounting	NOUN
ijtc-1048	261	5	research	research	NOUN
ijtc-1048	261	6	,	,	PUNCT
ijtc-1048	261	7	31(2	31(2	NUM
ijtc-1048	261	8	)	)	PUNCT
ijtc-1048	261	9	,	,	PUNCT
ijtc-1048	261	10	75–94	75–94	X
ijtc-1048	261	11	.	.	PUNCT
ijtc-1048	261	12	https://doi.org/10.2308/jmar-52169	https://doi.org/10.2308/jmar-52169	PROPN
ijtc-1048	261	13	irawan	irawan	PROPN
ijtc-1048	261	14	,	,	PUNCT
ijtc-1048	261	15	f.	f.	PROPN
ijtc-1048	261	16	,	,	PUNCT
ijtc-1048	261	17	&	&	CCONJ
ijtc-1048	261	18	turwanto	turwanto	PROPN
ijtc-1048	261	19	.	.	PUNCT
ijtc-1048	262	1	(	(	PUNCT
ijtc-1048	262	2	2020	2020	NUM
ijtc-1048	262	3	)	)	PUNCT
ijtc-1048	262	4	.	.	PUNCT
ijtc-1048	263	1	the	the	DET
ijtc-1048	263	2	effect	effect	NOUN
ijtc-1048	263	3	of	of	ADP
ijtc-1048	263	4	tax	tax	NOUN
ijtc-1048	263	5	avoidance	avoidance	NOUN
ijtc-1048	263	6	on	on	ADP
ijtc-1048	263	7	firm	firm	ADJ
ijtc-1048	263	8	value	value	NOUN
ijtc-1048	263	9	with	with	ADP
ijtc-1048	263	10	tax	tax	NOUN
ijtc-1048	263	11	risk	risk	NOUN
ijtc-1048	263	12	as	as	ADP
ijtc-1048	263	13	moderating	moderate	VERB
ijtc-1048	263	14	variable	variable	NOUN
ijtc-1048	263	15	.	.	PUNCT
ijtc-1048	264	1	test	test	NOUN
ijtc-1048	264	2	engineering	engineering	NOUN
ijtc-1048	264	3	and	and	CCONJ
ijtc-1048	264	4	management	management	NOUN
ijtc-1048	264	5	,	,	PUNCT
ijtc-1048	264	6	83(may	83(may	NOUN
ijtc-1048	264	7	)	)	PUNCT
ijtc-1048	264	8	,	,	PUNCT
ijtc-1048	264	9	9696–9707	9696–9707	NUM
ijtc-1048	264	10	.	.	PUNCT
ijtc-1048	265	1	https://www.researchgate.net/publication/341079069	https://www.researchgate.net/publication/341079069	PROPN
ijtc-1048	265	2	irianto	irianto	ADP
ijtc-1048	265	3	,	,	PUNCT
ijtc-1048	265	4	dr	dr	PROPN
ijtc-1048	265	5	.	.	PROPN
ijtc-1048	265	6	b.	b.	PROPN
ijtc-1048	265	7	s.	s.	PROPN
ijtc-1048	265	8	,	,	PUNCT
ijtc-1048	265	9	&	&	CCONJ
ijtc-1048	265	10	s.ak	s.ak	PROPN
ijtc-1048	265	11	,	,	PUNCT
ijtc-1048	265	12	a.	a.	PROPN
ijtc-1048	265	13	w.	w.	PROPN
ijtc-1048	265	14	(	(	PUNCT
ijtc-1048	265	15	2017	2017	NUM
ijtc-1048	265	16	)	)	PUNCT
ijtc-1048	265	17	.	.	PUNCT
ijtc-1048	266	1	the	the	DET
ijtc-1048	266	2	influence	influence	NOUN
ijtc-1048	266	3	of	of	ADP
ijtc-1048	266	4	profitability	profitability	NOUN
ijtc-1048	266	5	,	,	PUNCT
ijtc-1048	266	6	leverage	leverage	NOUN
ijtc-1048	266	7	,	,	PUNCT
ijtc-1048	266	8	firm	firm	ADJ
ijtc-1048	266	9	size	size	NOUN
ijtc-1048	266	10	and	and	CCONJ
ijtc-1048	266	11	capital	capital	NOUN
ijtc-1048	266	12	intensity	intensity	NOUN
ijtc-1048	266	13	towards	towards	ADP
ijtc-1048	266	14	tax	tax	NOUN
ijtc-1048	266	15	avoidance	avoidance	NOUN
ijtc-1048	266	16	.	.	PUNCT
ijtc-1048	267	1	international	international	ADJ
ijtc-1048	267	2	journal	journal	PROPN
ijtc-1048	267	3	of	of	ADP
ijtc-1048	267	4	accounting	accounting	NOUN
ijtc-1048	267	5	and	and	CCONJ
ijtc-1048	267	6	taxation	taxation	NOUN
ijtc-1048	267	7	,	,	PUNCT
ijtc-1048	267	8	5(2	5(2	NUM
ijtc-1048	267	9	)	)	PUNCT
ijtc-1048	267	10	.	.	PUNCT
ijtc-1048	268	1	https://doi.org/10.15640/ijat.v5n2a3	https://doi.org/10.15640/ijat.v5n2a3	PROPN
ijtc-1048	268	2	jecky	jecky	PROPN
ijtc-1048	268	3	,	,	PUNCT
ijtc-1048	268	4	&	&	CCONJ
ijtc-1048	268	5	suparman	suparman	NOUN
ijtc-1048	268	6	,	,	PUNCT
ijtc-1048	268	7	m.	m.	NOUN
ijtc-1048	268	8	(	(	PUNCT
ijtc-1048	268	9	2021	2021	NUM
ijtc-1048	268	10	)	)	PUNCT
ijtc-1048	268	11	.	.	PUNCT
ijtc-1048	269	1	160	160	NUM
ijtc-1048	269	2	-	-	PUNCT
ijtc-1048	269	3	article	article	NOUN
ijtc-1048	269	4	text-525	text-525	NOUN
ijtc-1048	269	5	-	-	PUNCT
ijtc-1048	269	6	1	1	NUM
ijtc-1048	269	7	-	-	PUNCT
ijtc-1048	269	8	10	10	NUM
ijtc-1048	269	9	-	-	NUM
ijtc-1048	269	10	20211230	20211230	NUM
ijtc-1048	269	11	.	.	PUNCT
ijtc-1048	270	1	akuntansi	akuntansi	PROPN
ijtc-1048	270	2	dan	dan	PROPN
ijtc-1048	270	3	manajemen	manajemen	PROPN
ijtc-1048	270	4	,	,	PUNCT
ijtc-1048	270	5	16(2	16(2	NUM
ijtc-1048	270	6	)	)	PUNCT
ijtc-1048	270	7	,	,	PUNCT
ijtc-1048	270	8	107–122	107–122	NUM
ijtc-1048	270	9	.	.	PUNCT
ijtc-1048	271	1	kementerian	kementerian	PROPN
ijtc-1048	271	2	keuangan	keuangan	VERB
ijtc-1048	271	3	indonesia	indonesia	PROPN
ijtc-1048	271	4	.	.	PUNCT
ijtc-1048	272	1	(	(	PUNCT
ijtc-1048	272	2	2019	2019	NUM
ijtc-1048	272	3	)	)	PUNCT
ijtc-1048	272	4	.	.	PUNCT
ijtc-1048	273	1	informasi	informasi	PROPN
ijtc-1048	273	2	apbn	apbn	ADJ
ijtc-1048	273	3	2019	2019	NUM
ijtc-1048	274	1	[	[	X
ijtc-1048	274	2	apbn	apbn	ADJ
ijtc-1048	274	3	information	information	NOUN
ijtc-1048	274	4	2019	2019	NUM
ijtc-1048	274	5	]	]	PUNCT
ijtc-1048	274	6	.	.	PUNCT
ijtc-1048	275	1	kemenkeu	kemenkeu	PROPN
ijtc-1048	275	2	ri	ri	PROPN
ijtc-1048	275	3	.	.	PUNCT
ijtc-1048	275	4	kovermann	kovermann	PROPN
ijtc-1048	275	5	,	,	PUNCT
ijtc-1048	275	6	j.	j.	PROPN
ijtc-1048	275	7	h.	h.	PROPN
ijtc-1048	275	8	(	(	PUNCT
ijtc-1048	275	9	2018	2018	NUM
ijtc-1048	275	10	)	)	PUNCT
ijtc-1048	275	11	.	.	PUNCT
ijtc-1048	276	1	tax	tax	NOUN
ijtc-1048	276	2	avoidance	avoidance	NOUN
ijtc-1048	276	3	,	,	PUNCT
ijtc-1048	276	4	tax	tax	NOUN
ijtc-1048	276	5	risk	risk	NOUN
ijtc-1048	276	6	and	and	CCONJ
ijtc-1048	276	7	the	the	DET
ijtc-1048	276	8	cost	cost	NOUN
ijtc-1048	276	9	of	of	ADP
ijtc-1048	276	10	debt	debt	NOUN
ijtc-1048	276	11	in	in	ADP
ijtc-1048	276	12	a	a	DET
ijtc-1048	276	13	bank	bank	NOUN
ijtc-1048	276	14	-	-	PUNCT
ijtc-1048	276	15	dominated	dominate	VERB
ijtc-1048	276	16	economy	economy	NOUN
ijtc-1048	276	17	.	.	PUNCT
ijtc-1048	277	1	managerial	managerial	ADJ
ijtc-1048	277	2	auditing	auditing	NOUN
ijtc-1048	277	3	journal	journal	NOUN
ijtc-1048	277	4	,	,	PUNCT
ijtc-1048	277	5	33(8–9	33(8–9	PROPN
ijtc-1048	277	6	)	)	PUNCT
ijtc-1048	277	7	,	,	PUNCT
ijtc-1048	277	8	683–699	683–699	NUM
ijtc-1048	277	9	.	.	PUNCT
ijtc-1048	278	1	https://doi.org/10.1108/maj-122017-1734	https://doi.org/10.1108/maj-122017-1734	PROPN
ijtc-1048	278	2	kusuma	kusuma	PROPN
ijtc-1048	278	3	,	,	PUNCT
ijtc-1048	278	4	d.	d.	PROPN
ijtc-1048	278	5	,	,	PUNCT
ijtc-1048	278	6	&	&	CCONJ
ijtc-1048	278	7	juliani	juliani	PROPN
ijtc-1048	278	8	,	,	PUNCT
ijtc-1048	278	9	w.	w.	PROPN
ijtc-1048	278	10	(	(	PUNCT
ijtc-1048	278	11	2018	2018	NUM
ijtc-1048	278	12	)	)	PUNCT
ijtc-1048	278	13	.	.	PUNCT
ijtc-1048	279	1	jurnal	jurnal	ADJ
ijtc-1048	279	2	nominal	nominal	ADJ
ijtc-1048	279	3	/	/	SYM
ijtc-1048	279	4	volume	volume	NOUN
ijtc-1048	279	5	vii	vii	PROPN
ijtc-1048	279	6	nomor	nomor	PROPN
ijtc-1048	279	7	2	2	NUM
ijtc-1048	279	8	/	/	SYM
ijtc-1048	279	9	tahun	tahun	PROPN
ijtc-1048	279	10	2018	2018	NUM
ijtc-1048	279	11	the	the	DET
ijtc-1048	279	12	effect	effect	NOUN
ijtc-1048	279	13	of	of	ADP
ijtc-1048	279	14	tax	tax	NOUN
ijtc-1048	279	15	avoidance	avoidance	NOUN
ijtc-1048	279	16	on	on	ADP
ijtc-1048	279	17	company	company	NOUN
ijtc-1048	279	18	value	value	NOUN
ijtc-1048	279	19	with	with	ADP
ijtc-1048	279	20	corporate	corporate	ADJ
ijtc-1048	279	21	governance	governance	NOUN
ijtc-1048	279	22	as	as	ADP
ijtc-1048	279	23	moderating	moderate	VERB
ijtc-1048	279	24	variables	variable	NOUN
ijtc-1048	279	25	.	.	PUNCT
ijtc-1048	280	1	jurnal	jurnal	ADJ
ijtc-1048	280	2	nominal	nominal	ADJ
ijtc-1048	280	3	,	,	PUNCT
ijtc-1048	280	4	7(2	7(2	NUM
ijtc-1048	280	5	)	)	PUNCT
ijtc-1048	280	6	.	.	PUNCT
ijtc-1048	281	1	lestari	lestari	PROPN
ijtc-1048	281	2	,	,	PUNCT
ijtc-1048	281	3	n.	n.	NOUN
ijtc-1048	281	4	,	,	PUNCT
ijtc-1048	281	5	&	&	CCONJ
ijtc-1048	281	6	ningrum	ningrum	PROPN
ijtc-1048	281	7	,	,	PUNCT
ijtc-1048	281	8	s.	s.	PROPN
ijtc-1048	281	9	a.	a.	PROPN
ijtc-1048	281	10	(	(	PUNCT
ijtc-1048	281	11	2018	2018	NUM
ijtc-1048	281	12	)	)	PUNCT
ijtc-1048	281	13	.	.	PUNCT
ijtc-1048	282	1	pengaruh	pengaruh	NOUN
ijtc-1048	282	2	manajemen	manajeman	NOUN
ijtc-1048	282	3	laba	laba	PROPN
ijtc-1048	282	4	dan	dan	PROPN
ijtc-1048	282	5	tax	tax	PROPN
ijtc-1048	282	6	avoidance	avoidance	NOUN
ijtc-1048	282	7	terhadap	terhadap	PROPN
ijtc-1048	282	8	nilai	nilai	PROPN
ijtc-1048	282	9	perusahaan	perusahaan	PROPN
ijtc-1048	282	10	dengan	dengan	PROPN
ijtc-1048	282	11	kualitas	kualitas	PROPN
ijtc-1048	282	12	audit	audit	PROPN
ijtc-1048	282	13	sebagai	sebagai	PROPN
ijtc-1048	282	14	variabel	variabel	PROPN
ijtc-1048	282	15	moderasi	moderasi	PROPN
ijtc-1048	282	16	.	.	PUNCT
ijtc-1048	283	1	journal	journal	PROPN
ijtc-1048	283	2	of	of	ADP
ijtc-1048	283	3	applied	apply	VERB
ijtc-1048	283	4	accounting	accounting	NOUN
ijtc-1048	283	5	and	and	CCONJ
ijtc-1048	283	6	taxation	taxation	NOUN
ijtc-1048	283	7	,	,	PUNCT
ijtc-1048	283	8	3(1	3(1	NUM
ijtc-1048	283	9	)	)	PUNCT
ijtc-1048	283	10	,	,	PUNCT
ijtc-1048	284	1	99–109	99–109	NUM
ijtc-1048	284	2	.	.	PUNCT
ijtc-1048	285	1	li	li	PROPN
ijtc-1048	285	2	,	,	PUNCT
ijtc-1048	285	3	y.	y.	PROPN
ijtc-1048	285	4	,	,	PUNCT
ijtc-1048	285	5	gong	gong	PROPN
ijtc-1048	285	6	,	,	PUNCT
ijtc-1048	285	7	m.	m.	NOUN
ijtc-1048	285	8	,	,	PUNCT
ijtc-1048	285	9	zhang	zhang	PROPN
ijtc-1048	285	10	,	,	PUNCT
ijtc-1048	285	11	x.	x.	PROPN
ijtc-1048	285	12	y.	y.	PROPN
ijtc-1048	285	13	,	,	PUNCT
ijtc-1048	285	14	&	&	CCONJ
ijtc-1048	285	15	koh	koh	PROPN
ijtc-1048	285	16	,	,	PUNCT
ijtc-1048	285	17	l.	l.	PROPN
ijtc-1048	285	18	(	(	PUNCT
ijtc-1048	285	19	2018	2018	NUM
ijtc-1048	285	20	)	)	PUNCT
ijtc-1048	285	21	.	.	PUNCT
ijtc-1048	286	1	the	the	DET
ijtc-1048	286	2	impact	impact	NOUN
ijtc-1048	286	3	of	of	ADP
ijtc-1048	286	4	environmental	environmental	ADJ
ijtc-1048	286	5	,	,	PUNCT
ijtc-1048	286	6	social	social	ADJ
ijtc-1048	286	7	,	,	PUNCT
ijtc-1048	286	8	and	and	CCONJ
ijtc-1048	286	9	governance	governance	NOUN
ijtc-1048	286	10	disclosure	disclosure	NOUN
ijtc-1048	286	11	on	on	ADP
ijtc-1048	286	12	firm	firm	ADJ
ijtc-1048	286	13	value	value	NOUN
ijtc-1048	286	14	:	:	PUNCT
ijtc-1048	286	15	the	the	DET
ijtc-1048	286	16	role	role	NOUN
ijtc-1048	286	17	of	of	ADP
ijtc-1048	286	18	ceo	ceo	NOUN
ijtc-1048	286	19	power	power	NOUN
ijtc-1048	286	20	.	.	PUNCT
ijtc-1048	287	1	british	british	ADJ
ijtc-1048	287	2	accounting	accounting	PROPN
ijtc-1048	287	3	review	review	PROPN
ijtc-1048	287	4	,	,	PUNCT
ijtc-1048	287	5	50(1	50(1	PROPN
ijtc-1048	287	6	)	)	PUNCT
ijtc-1048	287	7	,	,	PUNCT
ijtc-1048	287	8	60–75	60–75	NUM
ijtc-1048	287	9	.	.	PUNCT
ijtc-1048	287	10	https://doi.org/10.1016/j.bar.2017.09.007	https://doi.org/10.1016/j.bar.2017.09.007	PROPN
ijtc-1048	287	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1048	287	12	the	the	DET
ijtc-1048	287	13	moderating	moderate	VERB
ijtc-1048	287	14	effect	effect	NOUN
ijtc-1048	287	15	of	of	ADP
ijtc-1048	287	16	sustainability	sustainability	NOUN
ijtc-1048	287	17	reporting	report	VERB
ijtc-1048	287	18	on	on	ADP
ijtc-1048	287	19	the	the	DET
ijtc-1048	287	20	influence	influence	NOUN
ijtc-1048	287	21	of	of	ADP
ijtc-1048	287	22	tax	tax	NOUN
ijtc-1048	287	23	avoidance	avoidance	NOUN
ijtc-1048	287	24	on	on	ADP
ijtc-1048	287	25	firm	firm	ADJ
ijtc-1048	287	26	value	value	NOUN
ijtc-1048	287	27	hendi	hendi	NOUN
ijtc-1048	287	28	,	,	PUNCT
ijtc-1048	287	29	pramesti	pramesti	NOUN
ijtc-1048	287	30	,	,	PUNCT
ijtc-1048	287	31	and	and	CCONJ
ijtc-1048	287	32	harsono	harsono	PROPN
ijtc-1048	287	33	233	233	NUM
ijtc-1048	287	34	|	|	ADV
ijtc-1048	287	35	ilomata	ilomata	PROPN
ijtc-1048	287	36	international	international	ADJ
ijtc-1048	287	37	journal	journal	NOUN
ijtc-1048	287	38	of	of	ADP
ijtc-1048	287	39	tax	tax	PROPN
ijtc-1048	287	40	&	&	CCONJ
ijtc-1048	287	41	accounting	accounting	PROPN
ijtc-1048	287	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1048	287	43	machmuddah	machmuddah	NOUN
ijtc-1048	287	44	,	,	PUNCT
ijtc-1048	287	45	z.	z.	PROPN
ijtc-1048	287	46	,	,	PUNCT
ijtc-1048	287	47	sari	sari	PROPN
ijtc-1048	287	48	,	,	PUNCT
ijtc-1048	287	49	d.	d.	PROPN
ijtc-1048	287	50	w.	w.	PROPN
ijtc-1048	287	51	,	,	PUNCT
ijtc-1048	287	52	&	&	CCONJ
ijtc-1048	287	53	utomo	utomo	PROPN
ijtc-1048	287	54	,	,	PUNCT
ijtc-1048	287	55	s.	s.	PROPN
ijtc-1048	287	56	d.	d.	PROPN
ijtc-1048	287	57	(	(	PUNCT
ijtc-1048	287	58	2020	2020	NUM
ijtc-1048	287	59	)	)	PUNCT
ijtc-1048	287	60	.	.	PUNCT
ijtc-1048	288	1	corporate	corporate	ADJ
ijtc-1048	288	2	social	social	ADJ
ijtc-1048	288	3	responsibility	responsibility	NOUN
ijtc-1048	288	4	,	,	PUNCT
ijtc-1048	288	5	profitability	profitability	NOUN
ijtc-1048	288	6	and	and	CCONJ
ijtc-1048	288	7	firm	firm	ADJ
ijtc-1048	288	8	value	value	NOUN
ijtc-1048	288	9	:	:	PUNCT
ijtc-1048	288	10	evidence	evidence	NOUN
ijtc-1048	288	11	from	from	ADP
ijtc-1048	288	12	indonesia	indonesia	PROPN
ijtc-1048	288	13	.	.	PROPN
ijtc-1048	289	1	journal	journal	PROPN
ijtc-1048	289	2	of	of	ADP
ijtc-1048	289	3	asian	asian	ADJ
ijtc-1048	289	4	finance	finance	NOUN
ijtc-1048	289	5	,	,	PUNCT
ijtc-1048	289	6	economics	economic	NOUN
ijtc-1048	289	7	and	and	CCONJ
ijtc-1048	289	8	business	business	NOUN
ijtc-1048	289	9	,	,	PUNCT
ijtc-1048	289	10	7(9	7(9	NUM
ijtc-1048	289	11	)	)	PUNCT
ijtc-1048	289	12	,	,	PUNCT
ijtc-1048	289	13	631–638	631–638	NUM
ijtc-1048	289	14	.	.	PUNCT
ijtc-1048	290	1	https://doi.org/10.13106/jafeb.2020.vol7.no9.631	https://doi.org/10.13106/jafeb.2020.vol7.no9.631	PROPN
ijtc-1048	290	2	nugroho	nugroho	PROPN
ijtc-1048	290	3	,	,	PUNCT
ijtc-1048	290	4	d.	d.	PROPN
ijtc-1048	290	5	s.	s.	PROPN
ijtc-1048	290	6	(	(	PUNCT
ijtc-1048	290	7	2021	2021	NUM
ijtc-1048	290	8	)	)	PUNCT
ijtc-1048	290	9	.	.	PUNCT
ijtc-1048	291	1	the	the	DET
ijtc-1048	291	2	effect	effect	NOUN
ijtc-1048	291	3	of	of	ADP
ijtc-1048	291	4	financial	financial	ADJ
ijtc-1048	291	5	condition	condition	NOUN
ijtc-1048	291	6	on	on	ADP
ijtc-1048	291	7	firm	firm	ADJ
ijtc-1048	291	8	value	value	NOUN
ijtc-1048	291	9	:	:	PUNCT
ijtc-1048	291	10	a	a	DET
ijtc-1048	291	11	comparative	comparative	ADJ
ijtc-1048	291	12	study	study	NOUN
ijtc-1048	291	13	.	.	PUNCT
ijtc-1048	292	1	jurnal	jurnal	ADJ
ijtc-1048	292	2	ilmiah	ilmiah	PROPN
ijtc-1048	292	3	akuntansi	akuntansi	PROPN
ijtc-1048	292	4	dan	dan	PROPN
ijtc-1048	292	5	bisnis	bisnis	PROPN
ijtc-1048	292	6	,	,	PUNCT
ijtc-1048	292	7	16(2	16(2	NUM
ijtc-1048	292	8	)	)	PUNCT
ijtc-1048	292	9	,	,	PUNCT
ijtc-1048	292	10	199	199	NUM
ijtc-1048	292	11	.	.	PUNCT
ijtc-1048	293	1	https://doi.org/10.24843/jiab.2021.v16.i02.p02	https://doi.org/10.24843/jiab.2021.v16.i02.p02	PROPN
ijtc-1048	293	2	nurfadilah	nurfadilah	PROPN
ijtc-1048	293	3	,	,	PUNCT
ijtc-1048	293	4	r.	r.	PROPN
ijtc-1048	293	5	,	,	PUNCT
ijtc-1048	293	6	&	&	CCONJ
ijtc-1048	293	7	rosharlianti	rosharlianti	PROPN
ijtc-1048	293	8	,	,	PUNCT
ijtc-1048	293	9	z.	z.	PROPN
ijtc-1048	293	10	(	(	PUNCT
ijtc-1048	293	11	2020	2020	NUM
ijtc-1048	293	12	)	)	PUNCT
ijtc-1048	293	13	.	.	PUNCT
ijtc-1048	294	1	the	the	DET
ijtc-1048	294	2	effect	effect	NOUN
ijtc-1048	294	3	of	of	ADP
ijtc-1048	294	4	tax	tax	NOUN
ijtc-1048	294	5	avoidance	avoidance	NOUN
ijtc-1048	294	6	and	and	CCONJ
ijtc-1048	294	7	debt	debt	NOUN
ijtc-1048	294	8	policy	policy	NOUN
ijtc-1048	294	9	on	on	ADP
ijtc-1048	294	10	firm	firm	ADJ
ijtc-1048	294	11	value	value	NOUN
ijtc-1048	294	12	with	with	ADP
ijtc-1048	294	13	institusional	institusional	ADJ
ijtc-1048	294	14	ownership	ownership	NOUN
ijtc-1048	294	15	as	as	ADP
ijtc-1048	294	16	moderating	moderate	VERB
ijtc-1048	294	17	variable	variable	NOUN
ijtc-1048	294	18	in	in	ADP
ijtc-1048	294	19	indonesian	indonesian	ADJ
ijtc-1048	294	20	manufacturing	manufacturing	NOUN
ijtc-1048	294	21	companies	company	NOUN
ijtc-1048	294	22	.	.	PUNCT
ijtc-1048	295	1	international	international	ADJ
ijtc-1048	295	2	seminar	seminar	NOUN
ijtc-1048	295	3	on	on	ADP
ijtc-1048	295	4	accounting	accounting	NOUN
ijtc-1048	295	5	society	society	NOUN
ijtc-1048	295	6	“	"	PUNCT
ijtc-1048	295	7	the	the	DET
ijtc-1048	295	8	impact	impact	NOUN
ijtc-1048	295	9	of	of	ADP
ijtc-1048	295	10	artificial	artificial	ADJ
ijtc-1048	295	11	intelligence	intelligence	NOUN
ijtc-1048	295	12	on	on	ADP
ijtc-1048	295	13	accounting	account	VERB
ijtc-1048	295	14	for	for	ADP
ijtc-1048	295	15	society	society	NOUN
ijtc-1048	295	16	5.0	5.0	NUM
ijtc-1048	295	17	,	,	PUNCT
ijtc-1048	295	18	”	"	PUNCT
ijtc-1048	295	19	2(1	2(1	NUM
ijtc-1048	295	20	)	)	PUNCT
ijtc-1048	295	21	,	,	PUNCT
ijtc-1048	295	22	147–156	147–156	NUM
ijtc-1048	295	23	.	.	PUNCT
ijtc-1048	296	1	park	park	PROPN
ijtc-1048	296	2	,	,	PUNCT
ijtc-1048	296	3	j.	j.	PROPN
ijtc-1048	296	4	h.	h.	PROPN
ijtc-1048	296	5	,	,	PUNCT
ijtc-1048	296	6	park	park	PROPN
ijtc-1048	296	7	,	,	PUNCT
ijtc-1048	296	8	h.	h.	PROPN
ijtc-1048	296	9	y.	y.	PROPN
ijtc-1048	296	10	,	,	PUNCT
ijtc-1048	296	11	&	&	CCONJ
ijtc-1048	296	12	lee	lee	PROPN
ijtc-1048	296	13	,	,	PUNCT
ijtc-1048	296	14	h.	h.	PROPN
ijtc-1048	296	15	y.	y.	PROPN
ijtc-1048	296	16	(	(	PUNCT
ijtc-1048	296	17	2018	2018	NUM
ijtc-1048	296	18	)	)	PUNCT
ijtc-1048	296	19	.	.	PUNCT
ijtc-1048	297	1	the	the	DET
ijtc-1048	297	2	effect	effect	NOUN
ijtc-1048	297	3	of	of	ADP
ijtc-1048	297	4	social	social	ADJ
ijtc-1048	297	5	ties	tie	NOUN
ijtc-1048	297	6	between	between	ADP
ijtc-1048	297	7	outside	outside	ADJ
ijtc-1048	297	8	and	and	CCONJ
ijtc-1048	297	9	inside	inside	ADJ
ijtc-1048	297	10	directors	director	NOUN
ijtc-1048	297	11	on	on	ADP
ijtc-1048	297	12	the	the	DET
ijtc-1048	297	13	association	association	NOUN
ijtc-1048	297	14	between	between	ADP
ijtc-1048	297	15	corporate	corporate	ADJ
ijtc-1048	297	16	social	social	ADJ
ijtc-1048	297	17	responsibility	responsibility	NOUN
ijtc-1048	297	18	and	and	CCONJ
ijtc-1048	297	19	firm	firm	ADJ
ijtc-1048	297	20	value	value	NOUN
ijtc-1048	297	21	.	.	PUNCT
ijtc-1048	298	1	sustainability	sustainability	NOUN
ijtc-1048	298	2	(	(	PUNCT
ijtc-1048	298	3	switzerland	switzerland	PROPN
ijtc-1048	298	4	)	)	PUNCT
ijtc-1048	298	5	,	,	PUNCT
ijtc-1048	298	6	10(11	10(11	NUM
ijtc-1048	298	7	)	)	PUNCT
ijtc-1048	298	8	,	,	PUNCT
ijtc-1048	298	9	1–24	1–24	PROPN
ijtc-1048	298	10	.	.	PUNCT
ijtc-1048	298	11	https://doi.org/10.3390/su10113840	https://doi.org/10.3390/su10113840	X
ijtc-1048	298	12	pwc	pwc	PROPN
ijtc-1048	298	13	.	.	PUNCT
ijtc-1048	299	1	(	(	PUNCT
ijtc-1048	299	2	2023	2023	NUM
ijtc-1048	299	3	,	,	PUNCT
ijtc-1048	299	4	september	september	PROPN
ijtc-1048	299	5	5	5	NUM
ijtc-1048	299	6	)	)	PUNCT
ijtc-1048	299	7	.	.	PUNCT
ijtc-1048	300	1	tren	tren	PROPN
ijtc-1048	300	2	dan	dan	PROPN
ijtc-1048	300	3	arah	arah	PROPN
ijtc-1048	300	4	sustainability	sustainability	PROPN
ijtc-1048	300	5	report	report	PROPN
ijtc-1048	300	6	indonesia	indonesia	PROPN
ijtc-1048	300	7	di	di	PROPN
ijtc-1048	300	8	masa	masa	PROPN
ijtc-1048	300	9	mendatang	mendatang	PROPN
ijtc-1048	300	10	.	.	PUNCT
ijtc-1048	301	1	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
ijtc-1048	301	2	.	.	PUNCT
ijtc-1048	302	1	https://www.pwc.com/id/en/media-centre/pressrelease/2023/indonesian/tren-dan-arah-sustainability-report-indonesia-di-masamendatang.html	https://www.pwc.com/id/en/media-centre/pressrelease/2023/indonesian/tren-dan-arah-sustainability-report-indonesia-di-masamendatang.html	PROPN
ijtc-1048	302	2	#	#	PROPN
ijtc-1048	302	3	qureshi	qureshi	PROPN
ijtc-1048	302	4	,	,	PUNCT
ijtc-1048	302	5	m.	m.	NOUN
ijtc-1048	302	6	a.	a.	PROPN
ijtc-1048	302	7	,	,	PUNCT
ijtc-1048	302	8	kirkerud	kirkerud	PROPN
ijtc-1048	302	9	,	,	PUNCT
ijtc-1048	302	10	s.	s.	PROPN
ijtc-1048	302	11	,	,	PUNCT
ijtc-1048	302	12	theresa	theresa	PROPN
ijtc-1048	302	13	,	,	PUNCT
ijtc-1048	302	14	k.	k.	PROPN
ijtc-1048	302	15	,	,	PUNCT
ijtc-1048	302	16	&	&	CCONJ
ijtc-1048	302	17	ahsan	ahsan	PROPN
ijtc-1048	302	18	,	,	PUNCT
ijtc-1048	302	19	t.	t.	PROPN
ijtc-1048	302	20	(	(	PUNCT
ijtc-1048	302	21	2020	2020	NUM
ijtc-1048	302	22	)	)	PUNCT
ijtc-1048	302	23	.	.	PUNCT
ijtc-1048	303	1	the	the	DET
ijtc-1048	303	2	impact	impact	NOUN
ijtc-1048	303	3	of	of	ADP
ijtc-1048	303	4	sustainability	sustainability	NOUN
ijtc-1048	303	5	(	(	PUNCT
ijtc-1048	303	6	environmental	environmental	ADJ
ijtc-1048	303	7	,	,	PUNCT
ijtc-1048	303	8	social	social	ADJ
ijtc-1048	303	9	,	,	PUNCT
ijtc-1048	303	10	and	and	CCONJ
ijtc-1048	303	11	governance	governance	NOUN
ijtc-1048	303	12	)	)	PUNCT
ijtc-1048	303	13	disclosure	disclosure	NOUN
ijtc-1048	303	14	and	and	CCONJ
ijtc-1048	303	15	board	board	NOUN
ijtc-1048	303	16	diversity	diversity	NOUN
ijtc-1048	303	17	on	on	ADP
ijtc-1048	303	18	firm	firm	ADJ
ijtc-1048	303	19	value	value	NOUN
ijtc-1048	303	20	:	:	PUNCT
ijtc-1048	303	21	the	the	DET
ijtc-1048	303	22	moderating	moderate	VERB
ijtc-1048	303	23	role	role	NOUN
ijtc-1048	303	24	of	of	ADP
ijtc-1048	303	25	industry	industry	NOUN
ijtc-1048	303	26	sensitivity	sensitivity	NOUN
ijtc-1048	303	27	.	.	PUNCT
ijtc-1048	304	1	business	business	NOUN
ijtc-1048	304	2	strategy	strategy	NOUN
ijtc-1048	304	3	and	and	CCONJ
ijtc-1048	304	4	the	the	DET
ijtc-1048	304	5	environment	environment	NOUN
ijtc-1048	304	6	,	,	PUNCT
ijtc-1048	304	7	29(3	29(3	NUM
ijtc-1048	304	8	)	)	PUNCT
ijtc-1048	304	9	,	,	PUNCT
ijtc-1048	304	10	1199–1214	1199–1214	NUM
ijtc-1048	304	11	.	.	PUNCT
ijtc-1048	305	1	https://doi.org/10.1002/bse.2427	https://doi.org/10.1002/bse.2427	NOUN
ijtc-1048	305	2	rezki	rezki	NOUN
ijtc-1048	305	3	,	,	PUNCT
ijtc-1048	305	4	m.	m.	NOUN
ijtc-1048	305	5	a.	a.	PROPN
ijtc-1048	305	6	,	,	PUNCT
ijtc-1048	305	7	achsani	achsani	NOUN
ijtc-1048	305	8	,	,	PUNCT
ijtc-1048	305	9	n.	n.	PROPN
ijtc-1048	305	10	a.	a.	PROPN
ijtc-1048	305	11	,	,	PUNCT
ijtc-1048	305	12	&	&	CCONJ
ijtc-1048	305	13	sasongko	sasongko	PROPN
ijtc-1048	305	14	,	,	PUNCT
ijtc-1048	305	15	h.	h.	PROPN
ijtc-1048	305	16	(	(	PUNCT
ijtc-1048	305	17	2020	2020	NUM
ijtc-1048	305	18	)	)	PUNCT
ijtc-1048	305	19	.	.	PUNCT
ijtc-1048	306	1	how	how	SCONJ
ijtc-1048	306	2	does	do	AUX
ijtc-1048	306	3	tax	tax	NOUN
ijtc-1048	306	4	avoidance	avoidance	NOUN
ijtc-1048	306	5	affect	affect	VERB
ijtc-1048	306	6	firm	firm	ADJ
ijtc-1048	306	7	value	value	NOUN
ijtc-1048	306	8	?	?	PUNCT
ijtc-1048	307	1	(	(	PUNCT
ijtc-1048	307	2	lessons	lesson	NOUN
ijtc-1048	307	3	from	from	ADP
ijtc-1048	307	4	soe	soe	PROPN
ijtc-1048	307	5	and	and	CCONJ
ijtc-1048	307	6	indonesian	indonesian	ADJ
ijtc-1048	307	7	private	private	ADJ
ijtc-1048	307	8	companies	company	NOUN
ijtc-1048	307	9	)	)	PUNCT
ijtc-1048	307	10	.	.	PUNCT
ijtc-1048	308	1	indonesian	indonesian	ADJ
ijtc-1048	308	2	journal	journal	PROPN
ijtc-1048	308	3	of	of	ADP
ijtc-1048	308	4	business	business	NOUN
ijtc-1048	308	5	and	and	CCONJ
ijtc-1048	308	6	entrepreneurship	entrepreneurship	NOUN
ijtc-1048	308	7	,	,	PUNCT
ijtc-1048	308	8	6(3	6(3	NUM
ijtc-1048	308	9	)	)	PUNCT
ijtc-1048	308	10	,	,	PUNCT
ijtc-1048	308	11	215–227	215–227	NUM
ijtc-1048	308	12	.	.	PUNCT
ijtc-1048	309	1	https://doi.org/10.17358/ijbe.6.3.215	https://doi.org/10.17358/ijbe.6.3.215	ADJ
ijtc-1048	309	2	rudyanto	rudyanto	NOUN
ijtc-1048	309	3	,	,	PUNCT
ijtc-1048	309	4	a.	a.	PROPN
ijtc-1048	309	5	,	,	PUNCT
ijtc-1048	309	6	&	&	CCONJ
ijtc-1048	309	7	pirzada	pirzada	PROPN
ijtc-1048	309	8	,	,	PUNCT
ijtc-1048	309	9	k.	k.	PROPN
ijtc-1048	309	10	(	(	PUNCT
ijtc-1048	309	11	2020	2020	NUM
ijtc-1048	309	12	)	)	PUNCT
ijtc-1048	309	13	.	.	PUNCT
ijtc-1048	310	1	the	the	DET
ijtc-1048	310	2	role	role	NOUN
ijtc-1048	310	3	of	of	ADP
ijtc-1048	310	4	sustainability	sustainability	NOUN
ijtc-1048	310	5	reporting	report	VERB
ijtc-1048	310	6	in	in	ADP
ijtc-1048	310	7	shareholder	shareholder	NOUN
ijtc-1048	310	8	perception	perception	NOUN
ijtc-1048	310	9	of	of	ADP
ijtc-1048	310	10	tax	tax	NOUN
ijtc-1048	310	11	avoidance	avoidance	NOUN
ijtc-1048	310	12	.	.	PUNCT
ijtc-1048	311	1	social	social	ADJ
ijtc-1048	311	2	responsibility	responsibility	NOUN
ijtc-1048	311	3	journal	journal	NOUN
ijtc-1048	311	4	,	,	PUNCT
ijtc-1048	311	5	17(5	17(5	NUM
ijtc-1048	311	6	)	)	PUNCT
ijtc-1048	311	7	,	,	PUNCT
ijtc-1048	311	8	669–685	669–685	NUM
ijtc-1048	311	9	.	.	PUNCT
ijtc-1048	312	1	https://doi.org/10.1108/srj-012020-0022	https://doi.org/10.1108/srj-012020-0022	PROPN
ijtc-1048	312	2	siew	siew	PROPN
ijtc-1048	312	3	yee	yee	PROPN
ijtc-1048	312	4	,	,	PUNCT
ijtc-1048	312	5	c.	c.	PROPN
ijtc-1048	312	6	,	,	PUNCT
ijtc-1048	312	7	sharoja	sharoja	PROPN
ijtc-1048	312	8	sapiei	sapiei	PROPN
ijtc-1048	312	9	,	,	PUNCT
ijtc-1048	312	10	n.	n.	NOUN
ijtc-1048	312	11	,	,	PUNCT
ijtc-1048	312	12	&	&	CCONJ
ijtc-1048	312	13	abdullah	abdullah	PROPN
ijtc-1048	312	14	,	,	PUNCT
ijtc-1048	312	15	m.	m.	NOUN
ijtc-1048	312	16	(	(	PUNCT
ijtc-1048	312	17	2018	2018	NUM
ijtc-1048	312	18	)	)	PUNCT
ijtc-1048	312	19	.	.	PUNCT
ijtc-1048	313	1	tax	tax	NOUN
ijtc-1048	313	2	avoidance	avoidance	NOUN
ijtc-1048	313	3	,	,	PUNCT
ijtc-1048	313	4	corporate	corporate	ADJ
ijtc-1048	313	5	governance	governance	NOUN
ijtc-1048	313	6	and	and	CCONJ
ijtc-1048	313	7	firm	firm	ADJ
ijtc-1048	313	8	value	value	NOUN
ijtc-1048	313	9	in	in	ADP
ijtc-1048	313	10	the	the	DET
ijtc-1048	313	11	digital	digital	ADJ
ijtc-1048	313	12	era	era	NOUN
ijtc-1048	313	13	.	.	PUNCT
ijtc-1048	314	1	journal	journal	NOUN
ijtc-1048	314	2	of	of	ADP
ijtc-1048	314	3	accounting	accounting	NOUN
ijtc-1048	314	4	and	and	CCONJ
ijtc-1048	314	5	investment	investment	NOUN
ijtc-1048	314	6	,	,	PUNCT
ijtc-1048	314	7	19(2	19(2	NUM
ijtc-1048	314	8	)	)	PUNCT
ijtc-1048	314	9	.	.	PUNCT
ijtc-1048	315	1	https://doi.org/10.18196/jai.190299	https://doi.org/10.18196/jai.190299	ADJ
ijtc-1048	315	2	silva	silva	NOUN
ijtc-1048	315	3	,	,	PUNCT
ijtc-1048	315	4	j.	j.	PROPN
ijtc-1048	315	5	r.	r.	PROPN
ijtc-1048	315	6	,	,	PUNCT
ijtc-1048	315	7	silva	silva	PROPN
ijtc-1048	315	8	,	,	PUNCT
ijtc-1048	315	9	a.	a.	PROPN
ijtc-1048	315	10	f.	f.	PROPN
ijtc-1048	315	11	da	da	PROPN
ijtc-1048	315	12	,	,	PUNCT
ijtc-1048	315	13	&	&	CCONJ
ijtc-1048	315	14	chan	chan	PROPN
ijtc-1048	315	15	,	,	PUNCT
ijtc-1048	315	16	b.	b.	PROPN
ijtc-1048	315	17	l.	l.	PROPN
ijtc-1048	315	18	(	(	PUNCT
ijtc-1048	315	19	2019	2019	NUM
ijtc-1048	315	20	)	)	PUNCT
ijtc-1048	315	21	.	.	PUNCT
ijtc-1048	316	1	enterprise	enterprise	NOUN
ijtc-1048	316	2	risk	risk	NOUN
ijtc-1048	316	3	management	management	NOUN
ijtc-1048	316	4	and	and	CCONJ
ijtc-1048	316	5	firm	firm	ADJ
ijtc-1048	316	6	value	value	NOUN
ijtc-1048	316	7	:	:	PUNCT
ijtc-1048	316	8	evidence	evidence	NOUN
ijtc-1048	316	9	from	from	ADP
ijtc-1048	316	10	brazil	brazil	PROPN
ijtc-1048	316	11	.	.	PUNCT
ijtc-1048	317	1	emerging	emerge	VERB
ijtc-1048	317	2	markets	market	NOUN
ijtc-1048	317	3	finance	finance	NOUN
ijtc-1048	317	4	and	and	CCONJ
ijtc-1048	317	5	trade	trade	NOUN
ijtc-1048	317	6	,	,	PUNCT
ijtc-1048	317	7	55(3	55(3	NUM
ijtc-1048	317	8	)	)	PUNCT
ijtc-1048	317	9	,	,	PUNCT
ijtc-1048	317	10	687–703	687–703	NUM
ijtc-1048	317	11	.	.	PUNCT
ijtc-1048	318	1	https://doi.org/10.1080/1540496x.2018.1460723	https://doi.org/10.1080/1540496x.2018.1460723	NOUN
ijtc-1048	318	2	stefhanie	stefhanie	NOUN
ijtc-1048	318	3	,	,	PUNCT
ijtc-1048	318	4	&	&	CCONJ
ijtc-1048	318	5	dewi	dewi	PROPN
ijtc-1048	318	6	,	,	PUNCT
ijtc-1048	318	7	s.	s.	PROPN
ijtc-1048	318	8	(	(	PUNCT
ijtc-1048	318	9	2022	2022	NUM
ijtc-1048	318	10	)	)	PUNCT
ijtc-1048	318	11	.	.	PUNCT
ijtc-1048	319	1	pengaruh	pengaruh	VERB
ijtc-1048	319	2	corporate	corporate	ADJ
ijtc-1048	319	3	social	social	ADJ
ijtc-1048	319	4	responsibility	responsibility	NOUN
ijtc-1048	319	5	terhadap	terhadap	PROPN
ijtc-1048	319	6	tax	tax	PROPN
ijtc-1048	319	7	avoidance	avoidance	NOUN
ijtc-1048	319	8	perusahaan	perusahaan	PROPN
ijtc-1048	319	9	yang	yang	PROPN
ijtc-1048	319	10	terdaftar	terdaftar	PROPN
ijtc-1048	319	11	di	di	PROPN
ijtc-1048	319	12	bursa	bursa	PROPN
ijtc-1048	319	13	efek	efek	PROPN
ijtc-1048	319	14	indonesia	indonesia	PROPN
ijtc-1048	320	1	.	.	PROPN
ijtc-1048	320	2	journal	journal	PROPN
ijtc-1048	320	3	eco	eco	PROPN
ijtc-1048	320	4	-	-	PUNCT
ijtc-1048	320	5	buss	buss	PROPN
ijtc-1048	320	6	,	,	PUNCT
ijtc-1048	320	7	5(2	5(2	NUM
ijtc-1048	320	8	)	)	PUNCT
ijtc-1048	320	9	.	.	PUNCT
ijtc-1048	321	1	https://doi.org/https://doi.org/10.32877/eb.v5i2.592	https://doi.org/https://doi.org/10.32877/eb.v5i2.592	PROPN
ijtc-1048	321	2	wang	wang	PROPN
ijtc-1048	321	3	,	,	PUNCT
ijtc-1048	321	4	f.	f.	PROPN
ijtc-1048	321	5	,	,	PUNCT
ijtc-1048	321	6	xu	xu	PROPN
ijtc-1048	321	7	,	,	PUNCT
ijtc-1048	321	8	s.	s.	PROPN
ijtc-1048	321	9	,	,	PUNCT
ijtc-1048	321	10	sun	sun	PROPN
ijtc-1048	321	11	,	,	PUNCT
ijtc-1048	321	12	j.	j.	PROPN
ijtc-1048	321	13	,	,	PUNCT
ijtc-1048	321	14	&	&	CCONJ
ijtc-1048	321	15	cullinan	cullinan	PROPN
ijtc-1048	321	16	,	,	PUNCT
ijtc-1048	321	17	c.	c.	PROPN
ijtc-1048	321	18	p.	p.	PROPN
ijtc-1048	321	19	(	(	PUNCT
ijtc-1048	321	20	2020	2020	NUM
ijtc-1048	321	21	)	)	PUNCT
ijtc-1048	321	22	.	.	PUNCT
ijtc-1048	322	1	corporate	corporate	ADJ
ijtc-1048	322	2	tax	tax	NOUN
ijtc-1048	322	3	avoidance	avoidance	NOUN
ijtc-1048	322	4	:	:	PUNCT
ijtc-1048	322	5	a	a	DET
ijtc-1048	322	6	literature	literature	NOUN
ijtc-1048	322	7	review	review	NOUN
ijtc-1048	322	8	and	and	CCONJ
ijtc-1048	322	9	research	research	NOUN
ijtc-1048	322	10	agenda	agenda	NOUN
ijtc-1048	322	11	.	.	PUNCT
ijtc-1048	323	1	journal	journal	NOUN
ijtc-1048	323	2	of	of	ADP
ijtc-1048	323	3	economic	economic	ADJ
ijtc-1048	323	4	surveys	survey	NOUN
ijtc-1048	323	5	,	,	PUNCT
ijtc-1048	323	6	34(4	34(4	NUM
ijtc-1048	323	7	)	)	PUNCT
ijtc-1048	323	8	,	,	PUNCT
ijtc-1048	323	9	793–811	793–811	NUM
ijtc-1048	323	10	.	.	PUNCT
ijtc-1048	324	1	https://doi.org/10.1111/joes.12347	https://doi.org/10.1111/joes.12347	ADJ
ijtc-1048	324	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ