id	sid	tid	token	lemma	pos
ijtc-1108	1	1	the	the	DET
ijtc-1108	1	2	illomata	illomata	PROPN
ijtc-1108	1	3	international	international	PROPN
ijtc-1108	1	4	journal	journal	PROPN
ijtc-1108	1	5	of	of	ADP
ijtc-1108	1	6	management	management	NOUN
ijtc-1108	1	7	ilomata	ilomata	PROPN
ijtc-1108	1	8	international	international	ADJ
ijtc-1108	1	9	journal	journal	NOUN
ijtc-1108	1	10	of	of	ADP
ijtc-1108	1	11	tax	tax	PROPN
ijtc-1108	1	12	&	&	CCONJ
ijtc-1108	1	13	accounting	account	VERB
ijtc-1108	1	14	p	p	PROPN
ijtc-1108	1	15	-	-	PUNCT
ijtc-1108	1	16	issn	issn	NOUN
ijtc-1108	1	17	:	:	PUNCT
ijtc-1108	1	18	2714	2714	NUM
ijtc-1108	1	19	-	-	SYM
ijtc-1108	1	20	9838	9838	NUM
ijtc-1108	1	21	;	;	PUNCT
ijtc-1108	1	22	e	e	X
ijtc-1108	1	23	-	-	PUNCT
ijtc-1108	1	24	issn	issn	NOUN
ijtc-1108	1	25	:	:	PUNCT
ijtc-1108	1	26	2714	2714	NUM
ijtc-1108	1	27	-	-	SYM
ijtc-1108	1	28	9846	9846	NUM
ijtc-1108	1	29	volume	volume	NOUN
ijtc-1108	1	30	5	5	NUM
ijtc-1108	1	31	,	,	PUNCT
ijtc-1108	1	32	issue	issue	NOUN
ijtc-1108	1	33	2	2	NUM
ijtc-1108	1	34	,	,	PUNCT
ijtc-1108	1	35	april	april	PROPN
ijtc-1108	1	36	2024	2024	NUM
ijtc-1108	1	37	page	page	NOUN
ijtc-1108	1	38	no	no	NOUN
ijtc-1108	1	39	.	.	PROPN
ijtc-1108	1	40	367	367	NUM
ijtc-1108	1	41	-	-	SYM
ijtc-1108	1	42	385	385	NUM
ijtc-1108	1	43	367	367	NUM
ijtc-1108	1	44	|	|	ADV
ijtc-1108	1	45	ilomata	ilomata	PROPN
ijtc-1108	1	46	international	international	ADJ
ijtc-1108	1	47	journal	journal	NOUN
ijtc-1108	1	48	of	of	ADP
ijtc-1108	1	49	tax	tax	PROPN
ijtc-1108	1	50	&	&	CCONJ
ijtc-1108	1	51	accounting	accounting	PROPN
ijtc-1108	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	1	53	the	the	DET
ijtc-1108	1	54	effects	effect	NOUN
ijtc-1108	1	55	of	of	ADP
ijtc-1108	1	56	tax	tax	NOUN
ijtc-1108	1	57	sanctions	sanction	NOUN
ijtc-1108	1	58	,	,	PUNCT
ijtc-1108	1	59	taxpayer	taxpayer	NOUN
ijtc-1108	1	60	awareness	awareness	NOUN
ijtc-1108	1	61	,	,	PUNCT
ijtc-1108	1	62	and	and	CCONJ
ijtc-1108	1	63	tax	tax	NOUN
ijtc-1108	1	64	understanding	understanding	NOUN
ijtc-1108	1	65	msme	msme	NOUN
ijtc-1108	1	66	on	on	ADP
ijtc-1108	1	67	tax	tax	NOUN
ijtc-1108	1	68	compliance	compliance	NOUN
ijtc-1108	1	69	:	:	PUNCT
ijtc-1108	1	70	the	the	DET
ijtc-1108	1	71	moderating	moderate	VERB
ijtc-1108	1	72	role	role	NOUN
ijtc-1108	1	73	of	of	ADP
ijtc-1108	1	74	risk	risk	NOUN
ijtc-1108	1	75	preference	preference	NOUN
ijtc-1108	1	76	sinsin	sinsin	PROPN
ijtc-1108	1	77	putri	putri	PROPN
ijtc-1108	1	78	yuliani1	yuliani1	PROPN
ijtc-1108	1	79	,	,	PUNCT
ijtc-1108	1	80	tri	tri	PROPN
ijtc-1108	1	81	ayu	ayu	PROPN
ijtc-1108	1	82	sistalia2	sistalia2	PROPN
ijtc-1108	1	83	,	,	PUNCT
ijtc-1108	1	84	agung	agung	ADJ
ijtc-1108	1	85	yulianto3	yulianto3	PROPN
ijtc-1108	1	86	123universitas	123universitas	PROPN
ijtc-1108	1	87	swadaya	swadaya	NOUN
ijtc-1108	1	88	gunung	gunung	PROPN
ijtc-1108	1	89	jati	jati	PROPN
ijtc-1108	1	90	,	,	PUNCT
ijtc-1108	1	91	indonesia	indonesia	PROPN
ijtc-1108	1	92	correspondent	correspondent	NOUN
ijtc-1108	1	93	:	:	PUNCT
ijtc-1108	1	94	agung.yulianto@ugj.ac.id3	agung.yulianto@ugj.ac.id3	NOUN
ijtc-1108	1	95	received	receive	VERB
ijtc-1108	1	96	:	:	PUNCT
ijtc-1108	1	97	january	january	PROPN
ijtc-1108	1	98	17	17	NUM
ijtc-1108	1	99	,	,	PUNCT
ijtc-1108	1	100	2024	2024	NUM
ijtc-1108	1	101	accepted	accept	VERB
ijtc-1108	1	102	:	:	PUNCT
ijtc-1108	1	103	april	april	PROPN
ijtc-1108	1	104	3	3	NUM
ijtc-1108	1	105	,	,	PUNCT
ijtc-1108	1	106	2024	2024	NUM
ijtc-1108	1	107	published	publish	VERB
ijtc-1108	1	108	:	:	PUNCT
ijtc-1108	1	109	april	april	PROPN
ijtc-1108	1	110	30	30	NUM
ijtc-1108	1	111	,	,	PUNCT
ijtc-1108	1	112	2024	2024	NUM
ijtc-1108	1	113	citation	citation	NOUN
ijtc-1108	1	114	:	:	PUNCT
ijtc-1108	1	115	yuliani	yuliani	NOUN
ijtc-1108	1	116	,	,	PUNCT
ijtc-1108	1	117	s	s	X
ijtc-1108	1	118	,	,	PUNCT
ijtc-1108	1	119	p.	p.	NOUN
ijtc-1108	1	120	,	,	PUNCT
ijtc-1108	1	121	sistalia	sistalia	PROPN
ijtc-1108	1	122	,	,	PUNCT
ijtc-1108	1	123	t	t	PROPN
ijtc-1108	1	124	,	,	PUNCT
ijtc-1108	1	125	a.	a.	NOUN
ijtc-1108	1	126	,	,	PUNCT
ijtc-1108	1	127	yulianto	yulianto	NOUN
ijtc-1108	1	128	,	,	PUNCT
ijtc-1108	1	129	a.	a.	NOUN
ijtc-1108	1	130	(	(	PUNCT
ijtc-1108	1	131	2024	2024	NUM
ijtc-1108	1	132	)	)	PUNCT
ijtc-1108	1	133	.	.	PUNCT
ijtc-1108	2	1	the	the	DET
ijtc-1108	2	2	effects	effect	NOUN
ijtc-1108	2	3	of	of	ADP
ijtc-1108	2	4	tax	tax	NOUN
ijtc-1108	2	5	sanctions	sanction	NOUN
ijtc-1108	2	6	,	,	PUNCT
ijtc-1108	2	7	taxpayer	taxpayer	NOUN
ijtc-1108	2	8	awareness	awareness	NOUN
ijtc-1108	2	9	,	,	PUNCT
ijtc-1108	2	10	and	and	CCONJ
ijtc-1108	2	11	tax	tax	NOUN
ijtc-1108	2	12	understanding	understanding	NOUN
ijtc-1108	2	13	msme	msme	NOUN
ijtc-1108	2	14	on	on	ADP
ijtc-1108	2	15	tax	tax	NOUN
ijtc-1108	2	16	compliance	compliance	NOUN
ijtc-1108	2	17	:	:	PUNCT
ijtc-1108	2	18	the	the	DET
ijtc-1108	2	19	moderating	moderate	VERB
ijtc-1108	2	20	role	role	NOUN
ijtc-1108	2	21	of	of	ADP
ijtc-1108	2	22	risk	risk	NOUN
ijtc-1108	2	23	preference	preference	NOUN
ijtc-1108	2	24	.	.	PUNCT
ijtc-1108	3	1	ilomata	ilomata	PROPN
ijtc-1108	3	2	international	international	ADJ
ijtc-1108	3	3	journal	journal	NOUN
ijtc-1108	3	4	of	of	ADP
ijtc-1108	3	5	tax	tax	NOUN
ijtc-1108	3	6	and	and	CCONJ
ijtc-1108	3	7	accounting	accounting	NOUN
ijtc-1108	3	8	,	,	PUNCT
ijtc-1108	3	9	5(2	5(2	NUM
ijtc-1108	3	10	)	)	PUNCT
ijtc-1108	3	11	,	,	PUNCT
ijtc-1108	3	12	367	367	NUM
ijtc-1108	3	13	-	-	SYM
ijtc-1108	3	14	385	385	NUM
ijtc-1108	3	15	.	.	PUNCT
ijtc-1108	4	1	https://doi.org/10.61194/ijtc.v5i2.1108	https://doi.org/10.61194/ijtc.v5i2.1108	NOUN
ijtc-1108	4	2	abstract	abstract	NOUN
ijtc-1108	4	3	:	:	PUNCT
ijtc-1108	4	4	the	the	DET
ijtc-1108	4	5	decrease	decrease	NOUN
ijtc-1108	4	6	in	in	ADP
ijtc-1108	4	7	tax	tax	NOUN
ijtc-1108	4	8	revenue	revenue	NOUN
ijtc-1108	4	9	is	be	AUX
ijtc-1108	4	10	due	due	ADJ
ijtc-1108	4	11	to	to	ADP
ijtc-1108	4	12	the	the	DET
ijtc-1108	4	13	large	large	ADJ
ijtc-1108	4	14	number	number	NOUN
ijtc-1108	4	15	of	of	ADP
ijtc-1108	4	16	msme	msme	NOUN
ijtc-1108	4	17	actors	actor	NOUN
ijtc-1108	4	18	who	who	PRON
ijtc-1108	4	19	ignore	ignore	VERB
ijtc-1108	4	20	tax	tax	NOUN
ijtc-1108	4	21	payments	payment	NOUN
ijtc-1108	4	22	.	.	PUNCT
ijtc-1108	5	1	so	so	ADV
ijtc-1108	5	2	,	,	PUNCT
ijtc-1108	5	3	this	this	DET
ijtc-1108	5	4	study	study	NOUN
ijtc-1108	5	5	aims	aim	VERB
ijtc-1108	5	6	to	to	PART
ijtc-1108	5	7	assess	assess	VERB
ijtc-1108	5	8	and	and	CCONJ
ijtc-1108	5	9	test	test	VERB
ijtc-1108	5	10	the	the	DET
ijtc-1108	5	11	effect	effect	NOUN
ijtc-1108	5	12	of	of	ADP
ijtc-1108	5	13	tax	tax	NOUN
ijtc-1108	5	14	sanctions	sanction	NOUN
ijtc-1108	5	15	,	,	PUNCT
ijtc-1108	5	16	taxpayer	taxpayer	NOUN
ijtc-1108	5	17	awareness	awareness	NOUN
ijtc-1108	5	18	,	,	PUNCT
ijtc-1108	5	19	and	and	CCONJ
ijtc-1108	5	20	understanding	understanding	NOUN
ijtc-1108	5	21	of	of	ADP
ijtc-1108	5	22	taxation	taxation	NOUN
ijtc-1108	5	23	on	on	ADP
ijtc-1108	5	24	tax	tax	NOUN
ijtc-1108	5	25	compliance	compliance	NOUN
ijtc-1108	5	26	of	of	ADP
ijtc-1108	5	27	micro	micro	NOUN
ijtc-1108	5	28	,	,	PUNCT
ijtc-1108	5	29	small	small	ADJ
ijtc-1108	5	30	,	,	PUNCT
ijtc-1108	5	31	and	and	CCONJ
ijtc-1108	5	32	medium	medium	ADJ
ijtc-1108	5	33	enterprises	enterprise	NOUN
ijtc-1108	5	34	(	(	PUNCT
ijtc-1108	5	35	msmes	msme	NOUN
ijtc-1108	5	36	)	)	PUNCT
ijtc-1108	5	37	in	in	ADP
ijtc-1108	5	38	cirebon	cirebon	PROPN
ijtc-1108	5	39	city	city	NOUN
ijtc-1108	5	40	,	,	PUNCT
ijtc-1108	5	41	with	with	ADP
ijtc-1108	5	42	the	the	DET
ijtc-1108	5	43	moderating	moderate	VERB
ijtc-1108	5	44	variable	variable	NOUN
ijtc-1108	5	45	of	of	ADP
ijtc-1108	5	46	risk	risk	NOUN
ijtc-1108	5	47	preference	preference	NOUN
ijtc-1108	5	48	.	.	PUNCT
ijtc-1108	6	1	the	the	DET
ijtc-1108	6	2	method	method	NOUN
ijtc-1108	6	3	used	use	VERB
ijtc-1108	6	4	in	in	ADP
ijtc-1108	6	5	this	this	DET
ijtc-1108	6	6	research	research	NOUN
ijtc-1108	6	7	is	be	AUX
ijtc-1108	6	8	quantitative	quantitative	ADJ
ijtc-1108	6	9	,	,	PUNCT
ijtc-1108	6	10	and	and	CCONJ
ijtc-1108	6	11	the	the	DET
ijtc-1108	6	12	type	type	NOUN
ijtc-1108	6	13	of	of	ADP
ijtc-1108	6	14	data	datum	NOUN
ijtc-1108	6	15	used	use	VERB
ijtc-1108	6	16	is	be	AUX
ijtc-1108	6	17	primary	primary	ADJ
ijtc-1108	6	18	data	datum	NOUN
ijtc-1108	6	19	obtained	obtain	VERB
ijtc-1108	6	20	from	from	ADP
ijtc-1108	6	21	250	250	NUM
ijtc-1108	6	22	respondents	respondent	NOUN
ijtc-1108	6	23	.	.	PUNCT
ijtc-1108	7	1	this	this	DET
ijtc-1108	7	2	research	research	NOUN
ijtc-1108	7	3	data	datum	NOUN
ijtc-1108	7	4	was	be	AUX
ijtc-1108	7	5	tested	test	VERB
ijtc-1108	7	6	using	use	VERB
ijtc-1108	7	7	the	the	DET
ijtc-1108	7	8	structural	structural	ADJ
ijtc-1108	7	9	equation	equation	NOUN
ijtc-1108	7	10	model	model	NOUN
ijtc-1108	7	11	(	(	PUNCT
ijtc-1108	7	12	sem	sem	NOUN
ijtc-1108	7	13	-	-	PUNCT
ijtc-1108	7	14	pls	pls	NOUN
ijtc-1108	7	15	)	)	PUNCT
ijtc-1108	7	16	.	.	PUNCT
ijtc-1108	8	1	the	the	DET
ijtc-1108	8	2	results	result	NOUN
ijtc-1108	8	3	of	of	ADP
ijtc-1108	8	4	this	this	DET
ijtc-1108	8	5	study	study	NOUN
ijtc-1108	8	6	indicate	indicate	VERB
ijtc-1108	8	7	that	that	SCONJ
ijtc-1108	8	8	tax	tax	NOUN
ijtc-1108	8	9	sanctions	sanction	NOUN
ijtc-1108	8	10	,	,	PUNCT
ijtc-1108	8	11	taxpayer	taxpayer	NOUN
ijtc-1108	8	12	awareness	awareness	NOUN
ijtc-1108	8	13	,	,	PUNCT
ijtc-1108	8	14	increased	increase	VERB
ijtc-1108	8	15	taxpayer	taxpayer	NOUN
ijtc-1108	8	16	compliance	compliance	NOUN
ijtc-1108	8	17	,	,	PUNCT
ijtc-1108	8	18	and	and	CCONJ
ijtc-1108	8	19	understanding	understanding	NOUN
ijtc-1108	8	20	of	of	ADP
ijtc-1108	8	21	taxation	taxation	NOUN
ijtc-1108	8	22	affect	affect	VERB
ijtc-1108	8	23	taxpayer	taxpayer	NOUN
ijtc-1108	8	24	compliance	compliance	NOUN
ijtc-1108	8	25	.	.	PUNCT
ijtc-1108	9	1	risk	risk	NOUN
ijtc-1108	9	2	preferences	preference	NOUN
ijtc-1108	9	3	do	do	AUX
ijtc-1108	9	4	not	not	PART
ijtc-1108	9	5	strengthen	strengthen	VERB
ijtc-1108	9	6	the	the	DET
ijtc-1108	9	7	relationship	relationship	NOUN
ijtc-1108	9	8	between	between	ADP
ijtc-1108	9	9	tax	tax	NOUN
ijtc-1108	9	10	sanctions	sanction	NOUN
ijtc-1108	9	11	and	and	CCONJ
ijtc-1108	9	12	taxpayer	taxpayer	NOUN
ijtc-1108	9	13	compliance	compliance	NOUN
ijtc-1108	9	14	,	,	PUNCT
ijtc-1108	9	15	risk	risk	NOUN
ijtc-1108	9	16	preferences	preference	NOUN
ijtc-1108	9	17	do	do	AUX
ijtc-1108	9	18	not	not	PART
ijtc-1108	9	19	strengthen	strengthen	VERB
ijtc-1108	9	20	the	the	DET
ijtc-1108	9	21	relationship	relationship	NOUN
ijtc-1108	9	22	between	between	ADP
ijtc-1108	9	23	taxpayer	taxpayer	NOUN
ijtc-1108	9	24	awareness	awareness	NOUN
ijtc-1108	9	25	and	and	CCONJ
ijtc-1108	9	26	taxpayer	taxpayer	NOUN
ijtc-1108	9	27	compliance	compliance	NOUN
ijtc-1108	9	28	,	,	PUNCT
ijtc-1108	9	29	and	and	CCONJ
ijtc-1108	9	30	risk	risk	NOUN
ijtc-1108	9	31	preferences	preference	NOUN
ijtc-1108	9	32	do	do	AUX
ijtc-1108	9	33	not	not	PART
ijtc-1108	9	34	moderate	moderate	VERB
ijtc-1108	9	35	tax	tax	NOUN
ijtc-1108	9	36	understanding	understanding	NOUN
ijtc-1108	9	37	with	with	ADP
ijtc-1108	9	38	taxpayer	taxpayer	NOUN
ijtc-1108	9	39	compliance	compliance	NOUN
ijtc-1108	9	40	.	.	PUNCT
ijtc-1108	10	1	the	the	DET
ijtc-1108	10	2	directorate	directorate	ADJ
ijtc-1108	10	3	general	general	NOUN
ijtc-1108	10	4	of	of	ADP
ijtc-1108	10	5	taxes	taxis	NOUN
ijtc-1108	10	6	can	can	AUX
ijtc-1108	10	7	use	use	VERB
ijtc-1108	10	8	this	this	DET
ijtc-1108	10	9	research	research	NOUN
ijtc-1108	10	10	to	to	PART
ijtc-1108	10	11	encourage	encourage	VERB
ijtc-1108	10	12	a	a	DET
ijtc-1108	10	13	more	more	ADV
ijtc-1108	10	14	assertive	assertive	ADJ
ijtc-1108	10	15	approach	approach	NOUN
ijtc-1108	10	16	to	to	ADP
ijtc-1108	10	17	taxation	taxation	NOUN
ijtc-1108	10	18	and	and	CCONJ
ijtc-1108	10	19	knowledge	knowledge	NOUN
ijtc-1108	10	20	of	of	ADP
ijtc-1108	10	21	taxation	taxation	NOUN
ijtc-1108	10	22	,	,	PUNCT
ijtc-1108	10	23	especially	especially	ADV
ijtc-1108	10	24	for	for	ADP
ijtc-1108	10	25	micro	micro	NOUN
ijtc-1108	10	26	,	,	PUNCT
ijtc-1108	10	27	small	small	ADJ
ijtc-1108	10	28	,	,	PUNCT
ijtc-1108	10	29	and	and	CCONJ
ijtc-1108	10	30	medium	medium	ADJ
ijtc-1108	10	31	enterprises	enterprise	NOUN
ijtc-1108	10	32	(	(	PUNCT
ijtc-1108	10	33	msmes	msme	NOUN
ijtc-1108	10	34	)	)	PUNCT
ijtc-1108	10	35	in	in	ADP
ijtc-1108	10	36	cirebon	cirebon	NOUN
ijtc-1108	10	37	city	city	NOUN
ijtc-1108	10	38	.	.	PUNCT
ijtc-1108	11	1	keywords	keyword	NOUN
ijtc-1108	11	2	:	:	PUNCT
ijtc-1108	11	3	tax	tax	NOUN
ijtc-1108	11	4	sanctions	sanction	NOUN
ijtc-1108	11	5	,	,	PUNCT
ijtc-1108	11	6	tax	tax	NOUN
ijtc-1108	11	7	understanding	understanding	NOUN
ijtc-1108	11	8	,	,	PUNCT
ijtc-1108	11	9	tax	tax	NOUN
ijtc-1108	11	10	compliance	compliance	NOUN
ijtc-1108	11	11	,	,	PUNCT
ijtc-1108	11	12	risk	risk	NOUN
ijtc-1108	11	13	preference	preference	NOUN
ijtc-1108	11	14	,	,	PUNCT
ijtc-1108	11	15	tax	tax	NOUN
ijtc-1108	11	16	awareness	awareness	NOUN
ijtc-1108	11	17	this	this	PRON
ijtc-1108	11	18	is	be	AUX
ijtc-1108	11	19	an	an	DET
ijtc-1108	11	20	open	open	ADJ
ijtc-1108	11	21	-	-	PUNCT
ijtc-1108	11	22	access	access	NOUN
ijtc-1108	11	23	article	article	NOUN
ijtc-1108	11	24	under	under	ADP
ijtc-1108	11	25	the	the	DET
ijtc-1108	11	26	cc	cc	NOUN
ijtc-1108	11	27	-	-	PUNCT
ijtc-1108	11	28	by	by	ADP
ijtc-1108	11	29	4.0	4.0	NUM
ijtc-1108	11	30	license	license	NOUN
ijtc-1108	11	31	.	.	PUNCT
ijtc-1108	12	1	introduction	introduction	NOUN
ijtc-1108	12	2	taxes	taxis	NOUN
ijtc-1108	12	3	are	be	AUX
ijtc-1108	12	4	a	a	DET
ijtc-1108	12	5	crucial	crucial	ADJ
ijtc-1108	12	6	aspect	aspect	NOUN
ijtc-1108	12	7	of	of	ADP
ijtc-1108	12	8	a	a	DET
ijtc-1108	12	9	country	country	NOUN
ijtc-1108	12	10	's	's	PART
ijtc-1108	12	11	financial	financial	ADJ
ijtc-1108	12	12	ecosystem	ecosystem	NOUN
ijtc-1108	12	13	,	,	PUNCT
ijtc-1108	12	14	generating	generate	VERB
ijtc-1108	12	15	an	an	DET
ijtc-1108	12	16	important	important	ADJ
ijtc-1108	12	17	source	source	NOUN
ijtc-1108	12	18	of	of	ADP
ijtc-1108	12	19	revenue	revenue	NOUN
ijtc-1108	12	20	for	for	SCONJ
ijtc-1108	12	21	the	the	DET
ijtc-1108	12	22	government	government	NOUN
ijtc-1108	12	23	to	to	PART
ijtc-1108	12	24	support	support	VERB
ijtc-1108	12	25	development	development	NOUN
ijtc-1108	12	26	and	and	CCONJ
ijtc-1108	12	27	public	public	ADJ
ijtc-1108	12	28	services	service	NOUN
ijtc-1108	12	29	.	.	PUNCT
ijtc-1108	13	1	tax	tax	NOUN
ijtc-1108	13	2	obligations	obligation	NOUN
ijtc-1108	13	3	are	be	AUX
ijtc-1108	13	4	important	important	ADJ
ijtc-1108	13	5	for	for	ADP
ijtc-1108	13	6	msmes	msme	NOUN
ijtc-1108	13	7	in	in	ADP
ijtc-1108	13	8	maintaining	maintain	VERB
ijtc-1108	13	9	business	business	NOUN
ijtc-1108	13	10	continuity	continuity	NOUN
ijtc-1108	13	11	while	while	SCONJ
ijtc-1108	13	12	contributing	contribute	VERB
ijtc-1108	13	13	to	to	ADP
ijtc-1108	13	14	economic	economic	ADJ
ijtc-1108	13	15	growth	growth	NOUN
ijtc-1108	13	16	.	.	PUNCT
ijtc-1108	14	1	one	one	NUM
ijtc-1108	14	2	of	of	ADP
ijtc-1108	14	3	the	the	DET
ijtc-1108	14	4	difficulties	difficulty	NOUN
ijtc-1108	14	5	small	small	ADJ
ijtc-1108	14	6	and	and	CCONJ
ijtc-1108	14	7	medium	medium	ADJ
ijtc-1108	14	8	enterprises	enterprise	NOUN
ijtc-1108	14	9	often	often	ADV
ijtc-1108	14	10	need	need	VERB
ijtc-1108	14	11	to	to	PART
ijtc-1108	14	12	improve	improve	VERB
ijtc-1108	14	13	is	be	AUX
ijtc-1108	14	14	compliance	compliance	NOUN
ijtc-1108	14	15	with	with	ADP
ijtc-1108	14	16	tax	tax	NOUN
ijtc-1108	14	17	obligations	obligation	NOUN
ijtc-1108	14	18	.	.	PUNCT
ijtc-1108	15	1	this	this	DET
ijtc-1108	15	2	compliance	compliance	NOUN
ijtc-1108	15	3	is	be	AUX
ijtc-1108	15	4	influenced	influence	VERB
ijtc-1108	15	5	by	by	ADP
ijtc-1108	15	6	various	various	ADJ
ijtc-1108	15	7	factors	factor	NOUN
ijtc-1108	15	8	,	,	PUNCT
ijtc-1108	15	9	including	include	VERB
ijtc-1108	15	10	tax	tax	NOUN
ijtc-1108	15	11	sanctions	sanction	NOUN
ijtc-1108	15	12	implemented	implement	VERB
ijtc-1108	15	13	by	by	ADP
ijtc-1108	15	14	the	the	DET
ijtc-1108	15	15	government	government	NOUN
ijtc-1108	15	16	,	,	PUNCT
ijtc-1108	15	17	the	the	DET
ijtc-1108	15	18	level	level	NOUN
ijtc-1108	15	19	of	of	ADP
ijtc-1108	15	20	awareness	awareness	NOUN
ijtc-1108	15	21	of	of	ADP
ijtc-1108	15	22	taxpayers	taxpayer	NOUN
ijtc-1108	15	23	,	,	PUNCT
ijtc-1108	15	24	and	and	CCONJ
ijtc-1108	15	25	the	the	DET
ijtc-1108	15	26	policy	policy	NOUN
ijtc-1108	15	27	of	of	ADP
ijtc-1108	15	28	reducing	reduce	VERB
ijtc-1108	15	29	tax	tax	NOUN
ijtc-1108	15	30	rates	rate	NOUN
ijtc-1108	15	31	specifically	specifically	ADV
ijtc-1108	15	32	for	for	ADP
ijtc-1108	15	33	msmes	msme	NOUN
ijtc-1108	15	34	.	.	PUNCT
ijtc-1108	16	1	it	it	PRON
ijtc-1108	16	2	is	be	AUX
ijtc-1108	16	3	now	now	ADV
ijtc-1108	16	4	evident	evident	ADJ
ijtc-1108	16	5	that	that	SCONJ
ijtc-1108	16	6	taxes	taxis	NOUN
ijtc-1108	16	7	play	play	VERB
ijtc-1108	16	8	a	a	DET
ijtc-1108	16	9	significant	significant	ADJ
ijtc-1108	16	10	role	role	NOUN
ijtc-1108	16	11	in	in	ADP
ijtc-1108	16	12	funding	fund	VERB
ijtc-1108	16	13	public	public	ADJ
ijtc-1108	16	14	infrastructure	infrastructure	NOUN
ijtc-1108	16	15	,	,	PUNCT
ijtc-1108	16	16	public	public	ADJ
ijtc-1108	16	17	service	service	NOUN
ijtc-1108	16	18	provision	provision	NOUN
ijtc-1108	16	19	,	,	PUNCT
ijtc-1108	16	20	and	and	CCONJ
ijtc-1108	16	21	infrastructure	infrastructure	NOUN
ijtc-1108	16	22	improvement	improvement	NOUN
ijtc-1108	16	23	,	,	PUNCT
ijtc-1108	16	24	all	all	PRON
ijtc-1108	16	25	of	of	ADP
ijtc-1108	16	26	which	which	PRON
ijtc-1108	16	27	support	support	NOUN
ijtc-1108	16	28	developed	develop	VERB
ijtc-1108	16	29	and	and	CCONJ
ijtc-1108	16	30	developing	develop	VERB
ijtc-1108	16	31	countries	country	NOUN
ijtc-1108	16	32	'	'	PART
ijtc-1108	16	33	economies	economy	NOUN
ijtc-1108	16	34	.	.	PUNCT
ijtc-1108	17	1	because	because	SCONJ
ijtc-1108	17	2	of	of	ADP
ijtc-1108	17	3	this	this	PRON
ijtc-1108	17	4	,	,	PUNCT
ijtc-1108	17	5	countries	country	NOUN
ijtc-1108	17	6	all	all	ADV
ijtc-1108	17	7	over	over	ADP
ijtc-1108	17	8	the	the	DET
ijtc-1108	17	9	world	world	NOUN
ijtc-1108	17	10	are	be	AUX
ijtc-1108	17	11	quite	quite	ADV
ijtc-1108	17	12	concerned	concerned	ADJ
ijtc-1108	17	13	about	about	ADP
ijtc-1108	17	14	tax	tax	NOUN
ijtc-1108	17	15	compliance	compliance	NOUN
ijtc-1108	17	16	.	.	PUNCT
ijtc-1108	18	1	however	however	ADV
ijtc-1108	18	2	,	,	PUNCT
ijtc-1108	18	3	tax	tax	NOUN
ijtc-1108	18	4	compliance	compliance	NOUN
ijtc-1108	18	5	is	be	AUX
ijtc-1108	18	6	only	only	ADV
ijtc-1108	18	7	sometimes	sometimes	ADV
ijtc-1108	18	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1108	18	9	mailto	mailto	NOUN
ijtc-1108	18	10	:	:	PUNCT
ijtc-1108	18	11	agung.yulianto@ugj.ac.id3	agung.yulianto@ugj.ac.id3	PUNCT
ijtc-1108	18	12	https://doi.org/10.61194/ijtc.v5i2.1106	https://doi.org/10.61194/ijtc.v5i2.1106	NOUN
ijtc-1108	18	13	the	the	DET
ijtc-1108	18	14	effects	effect	NOUN
ijtc-1108	18	15	of	of	ADP
ijtc-1108	18	16	taxxsanctions	taxxsanction	NOUN
ijtc-1108	18	17	,	,	PUNCT
ijtc-1108	18	18	taxpayer	taxpayer	NOUN
ijtc-1108	18	19	awareness	awareness	NOUN
ijtc-1108	18	20	,	,	PUNCT
ijtc-1108	18	21	and	and	CCONJ
ijtc-1108	18	22	tax	tax	NOUN
ijtc-1108	18	23	understanding	understanding	NOUN
ijtc-1108	18	24	msme	msme	NOUN
ijtc-1108	18	25	on	on	ADP
ijtc-1108	18	26	tax	tax	NOUN
ijtc-1108	18	27	compliance	compliance	NOUN
ijtc-1108	18	28	:	:	PUNCT
ijtc-1108	18	29	the	the	DET
ijtc-1108	18	30	moderating	moderate	VERB
ijtc-1108	18	31	role	role	NOUN
ijtc-1108	18	32	of	of	ADP
ijtc-1108	18	33	risk	risk	NOUN
ijtc-1108	18	34	preference	preference	NOUN
ijtc-1108	18	35	yuliani	yuliani	NOUN
ijtc-1108	18	36	,	,	PUNCT
ijtc-1108	18	37	sistalia	sistalia	PROPN
ijtc-1108	18	38	,	,	PUNCT
ijtc-1108	18	39	and	and	CCONJ
ijtc-1108	18	40	yulianto	yulianto	NOUN
ijtc-1108	18	41	368	368	NUM
ijtc-1108	18	42	|	|	ADV
ijtc-1108	18	43	ilomata	ilomata	PROPN
ijtc-1108	18	44	international	international	ADJ
ijtc-1108	18	45	journal	journal	NOUN
ijtc-1108	18	46	of	of	ADP
ijtc-1108	18	47	tax	tax	PROPN
ijtc-1108	18	48	&	&	CCONJ
ijtc-1108	18	49	accounting	accounting	PROPN
ijtc-1108	18	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	18	51	100	100	NUM
ijtc-1108	18	52	%	%	NOUN
ijtc-1108	18	53	,	,	PUNCT
ijtc-1108	18	54	even	even	ADV
ijtc-1108	18	55	in	in	ADP
ijtc-1108	18	56	developed	develop	VERB
ijtc-1108	18	57	countries	country	NOUN
ijtc-1108	18	58	with	with	ADP
ijtc-1108	18	59	'	'	PUNCT
ijtc-1108	18	60	hard	hard	ADJ
ijtc-1108	18	61	to	to	PART
ijtc-1108	18	62	tax	tax	VERB
ijtc-1108	18	63	'	'	PUNCT
ijtc-1108	18	64	groups	group	NOUN
ijtc-1108	18	65	that	that	PRON
ijtc-1108	18	66	simply	simply	ADV
ijtc-1108	18	67	avoid	avoid	VERB
ijtc-1108	18	68	paying	pay	VERB
ijtc-1108	18	69	taxes	taxis	NOUN
ijtc-1108	18	70	or	or	CCONJ
ijtc-1108	18	71	underreporting	underreporte	VERB
ijtc-1108	18	72	income	income	NOUN
ijtc-1108	18	73	to	to	PART
ijtc-1108	18	74	reduce	reduce	VERB
ijtc-1108	18	75	their	their	PRON
ijtc-1108	18	76	tax	tax	NOUN
ijtc-1108	18	77	payments	payment	NOUN
ijtc-1108	18	78	.	.	PUNCT
ijtc-1108	19	1	based	base	VERB
ijtc-1108	19	2	on	on	ADP
ijtc-1108	19	3	data	datum	NOUN
ijtc-1108	19	4	from	from	ADP
ijtc-1108	19	5	the	the	DET
ijtc-1108	19	6	department	department	NOUN
ijtc-1108	19	7	of	of	ADP
ijtc-1108	19	8	cooperatives	cooperative	NOUN
ijtc-1108	19	9	and	and	CCONJ
ijtc-1108	19	10	smes	sme	NOUN
ijtc-1108	19	11	in	in	ADP
ijtc-1108	19	12	2021	2021	NUM
ijtc-1108	19	13	,	,	PUNCT
ijtc-1108	19	14	the	the	DET
ijtc-1108	19	15	number	number	NOUN
ijtc-1108	19	16	of	of	ADP
ijtc-1108	19	17	msmes	msme	NOUN
ijtc-1108	19	18	in	in	ADP
ijtc-1108	19	19	indonesia	indonesia	PROPN
ijtc-1108	19	20	reached	reach	VERB
ijtc-1108	19	21	64.2	64.2	NUM
ijtc-1108	19	22	million	million	NUM
ijtc-1108	19	23	,	,	PUNCT
ijtc-1108	19	24	with	with	ADP
ijtc-1108	19	25	a	a	DET
ijtc-1108	19	26	gdp	gdp	NOUN
ijtc-1108	19	27	commitment	commitment	NOUN
ijtc-1108	19	28	of	of	ADP
ijtc-1108	19	29	61.07	61.07	NUM
ijtc-1108	19	30	%	%	NOUN
ijtc-1108	19	31	,	,	PUNCT
ijtc-1108	19	32	or	or	CCONJ
ijtc-1108	19	33	idr	idr	VERB
ijtc-1108	19	34	8,573.89	8,573.89	NUM
ijtc-1108	19	35	trillion	trillion	NUM
ijtc-1108	19	36	,	,	PUNCT
ijtc-1108	19	37	and	and	CCONJ
ijtc-1108	19	38	the	the	DET
ijtc-1108	19	39	ability	ability	NOUN
ijtc-1108	19	40	to	to	PART
ijtc-1108	19	41	absorb	absorb	VERB
ijtc-1108	19	42	97	97	NUM
ijtc-1108	19	43	%	%	NOUN
ijtc-1108	19	44	of	of	ADP
ijtc-1108	19	45	the	the	DET
ijtc-1108	19	46	existing	exist	VERB
ijtc-1108	19	47	workforce	workforce	NOUN
ijtc-1108	19	48	and	and	CCONJ
ijtc-1108	19	49	collect	collect	VERB
ijtc-1108	19	50	up	up	ADP
ijtc-1108	19	51	to	to	PART
ijtc-1108	19	52	60.4	60.4	NUM
ijtc-1108	19	53	%	%	NOUN
ijtc-1108	19	54	of	of	ADP
ijtc-1108	19	55	total	total	ADJ
ijtc-1108	19	56	capital	capital	NOUN
ijtc-1108	19	57	(	(	PUNCT
ijtc-1108	19	58	https://komwasjak.kemenkeu.go.id/in/post/pajak	https://komwasjak.kemenkeu.go.id/in/post/pajak	ADJ
ijtc-1108	19	59	)	)	PUNCT
ijtc-1108	19	60	.	.	PUNCT
ijtc-1108	20	1	tax	tax	NOUN
ijtc-1108	20	2	revenue	revenue	NOUN
ijtc-1108	20	3	data	datum	NOUN
ijtc-1108	20	4	:	:	PUNCT
ijtc-1108	20	5	at	at	ADP
ijtc-1108	20	6	the	the	DET
ijtc-1108	20	7	end	end	NOUN
ijtc-1108	20	8	of	of	ADP
ijtc-1108	20	9	december	december	PROPN
ijtc-1108	20	10	2022	2022	NUM
ijtc-1108	20	11	,	,	PUNCT
ijtc-1108	20	12	the	the	DET
ijtc-1108	20	13	realization	realization	NOUN
ijtc-1108	20	14	of	of	ADP
ijtc-1108	20	15	tax	tax	NOUN
ijtc-1108	20	16	earned	earn	VERB
ijtc-1108	20	17	financial	financial	ADJ
ijtc-1108	20	18	revenues	revenue	NOUN
ijtc-1108	20	19	rp2,034.5	rp2,034.5	NOUN
ijtc-1108	20	20	trillion	trillion	NUM
ijtc-1108	20	21	(	(	PUNCT
ijtc-1108	20	22	114.0	114.0	NUM
ijtc-1108	20	23	percent	percent	NOUN
ijtc-1108	20	24	of	of	ADP
ijtc-1108	20	25	the	the	DET
ijtc-1108	20	26	target	target	NOUN
ijtc-1108	20	27	in	in	ADP
ijtc-1108	20	28	apbn	apbn	ADJ
ijtc-1108	20	29	perpress98/2022	perpress98/2022	NOUN
ijtc-1108	20	30	)	)	PUNCT
ijtc-1108	20	31	,	,	PUNCT
ijtc-1108	20	32	while	while	SCONJ
ijtc-1108	20	33	up	up	ADP
ijtc-1108	20	34	to	to	ADP
ijtc-1108	20	35	the	the	DET
ijtc-1108	20	36	end	end	NOUN
ijtc-1108	20	37	of	of	ADP
ijtc-1108	20	38	june	june	PROPN
ijtc-1108	20	39	2023	2023	NUM
ijtc-1108	20	40	,	,	PUNCT
ijtc-1108	20	41	the	the	DET
ijtc-1108	20	42	realization	realization	NOUN
ijtc-1108	20	43	of	of	ADP
ijtc-1108	20	44	tax	tax	NOUN
ijtc-1108	20	45	revenue	revenue	NOUN
ijtc-1108	20	46	reached	reach	VERB
ijtc-1108	20	47	rp1,105.63	rp1,105.63	ADP
ijtc-1108	20	48	trillion	trillion	NUM
ijtc-1108	20	49	(	(	PUNCT
ijtc-1108	20	50	54.70	54.70	NUM
ijtc-1108	20	51	percent	percent	NOUN
ijtc-1108	20	52	of	of	ADP
ijtc-1108	20	53	the	the	DET
ijtc-1108	20	54	target	target	NOUN
ijtc-1108	20	55	in	in	ADP
ijtc-1108	20	56	apbn	apbn	ADJ
ijtc-1108	20	57	2023	2023	NUM
ijtc-1108	20	58	)	)	PUNCT
ijtc-1108	20	59	(	(	PUNCT
ijtc-1108	20	60	https://www.kemenkeu.go.id/	https://www.kemenkeu.go.id/	NOUN
ijtc-1108	20	61	)	)	PUNCT
ijtc-1108	20	62	.	.	PUNCT
ijtc-1108	21	1	based	base	VERB
ijtc-1108	21	2	on	on	ADP
ijtc-1108	21	3	data	datum	NOUN
ijtc-1108	21	4	from	from	ADP
ijtc-1108	21	5	the	the	DET
ijtc-1108	21	6	cirebon	cirebon	NOUN
ijtc-1108	21	7	one	one	NUM
ijtc-1108	21	8	primary	primary	ADJ
ijtc-1108	21	9	tax	tax	NOUN
ijtc-1108	21	10	office	office	NOUN
ijtc-1108	21	11	,	,	PUNCT
ijtc-1108	21	12	the	the	DET
ijtc-1108	21	13	number	number	NOUN
ijtc-1108	21	14	of	of	ADP
ijtc-1108	21	15	individual	individual	ADJ
ijtc-1108	21	16	msme	msme	NOUN
ijtc-1108	21	17	taxpayers	taxpayer	NOUN
ijtc-1108	21	18	in	in	ADP
ijtc-1108	21	19	cirebon	cirebon	NOUN
ijtc-1108	21	20	city	city	NOUN
ijtc-1108	21	21	reached	reach	VERB
ijtc-1108	21	22	19,391	19,391	NUM
ijtc-1108	21	23	,	,	PUNCT
ijtc-1108	21	24	taxpayers	taxpayer	NOUN
ijtc-1108	21	25	with	with	ADP
ijtc-1108	21	26	details	detail	NOUN
ijtc-1108	21	27	of	of	ADP
ijtc-1108	21	28	non	non	ADJ
ijtc-1108	21	29	-	-	ADJ
ijtc-1108	21	30	effective	effective	ADJ
ijtc-1108	21	31	individual	individual	ADJ
ijtc-1108	21	32	taxpayers	taxpayer	NOUN
ijtc-1108	21	33	status	status	NOUN
ijtc-1108	21	34	of	of	ADP
ijtc-1108	21	35	17,975	17,975	NUM
ijtc-1108	21	36	,	,	PUNCT
ijtc-1108	21	37	while	while	SCONJ
ijtc-1108	21	38	the	the	DET
ijtc-1108	21	39	status	status	NOUN
ijtc-1108	21	40	of	of	ADP
ijtc-1108	21	41	individual	individual	ADJ
ijtc-1108	21	42	msme	msme	NOUN
ijtc-1108	21	43	taxpayers	taxpayer	NOUN
ijtc-1108	21	44	was	be	AUX
ijtc-1108	21	45	only	only	ADV
ijtc-1108	21	46	1,416	1,416	NUM
ijtc-1108	21	47	.	.	PUNCT
ijtc-1108	22	1	data	datum	NOUN
ijtc-1108	22	2	on	on	ADP
ijtc-1108	22	3	msme	msme	NOUN
ijtc-1108	22	4	tax	tax	NOUN
ijtc-1108	22	5	revenue	revenue	NOUN
ijtc-1108	22	6	in	in	ADP
ijtc-1108	22	7	cirebon	cirebon	NOUN
ijtc-1108	22	8	city	city	NOUN
ijtc-1108	22	9	obtained	obtain	VERB
ijtc-1108	22	10	from	from	ADP
ijtc-1108	22	11	the	the	DET
ijtc-1108	22	12	cirebon	cirebon	NOUN
ijtc-1108	22	13	one	one	NUM
ijtc-1108	22	14	pratama	pratama	NOUN
ijtc-1108	22	15	tax	tax	NOUN
ijtc-1108	22	16	office	office	NOUN
ijtc-1108	22	17	in	in	ADP
ijtc-1108	22	18	2021	2021	NUM
ijtc-1108	22	19	reached	reach	VERB
ijtc-1108	22	20	idr	idr	PROPN
ijtc-1108	22	21	11,049,307,621	11,049,307,621	NUM
ijtc-1108	22	22	,	,	PUNCT
ijtc-1108	22	23	while	while	SCONJ
ijtc-1108	22	24	msme	msme	NOUN
ijtc-1108	22	25	tax	tax	NOUN
ijtc-1108	22	26	revenue	revenue	NOUN
ijtc-1108	22	27	in	in	ADP
ijtc-1108	22	28	2022	2022	NUM
ijtc-1108	22	29	was	be	AUX
ijtc-1108	22	30	idr	idr	PROPN
ijtc-1108	22	31	9,889,939,650	9,889,939,650	NOUN
ijtc-1108	22	32	.	.	PUNCT
ijtc-1108	23	1	based	base	VERB
ijtc-1108	23	2	on	on	ADP
ijtc-1108	23	3	data	datum	NOUN
ijtc-1108	23	4	on	on	ADP
ijtc-1108	23	5	the	the	DET
ijtc-1108	23	6	number	number	NOUN
ijtc-1108	23	7	and	and	CCONJ
ijtc-1108	23	8	tax	tax	NOUN
ijtc-1108	23	9	revenue	revenue	NOUN
ijtc-1108	23	10	on	on	ADP
ijtc-1108	23	11	micro	micro	ADJ
ijtc-1108	23	12	,	,	PUNCT
ijtc-1108	23	13	small	small	ADJ
ijtc-1108	23	14	,	,	PUNCT
ijtc-1108	23	15	and	and	CCONJ
ijtc-1108	23	16	medium	medium	ADJ
ijtc-1108	23	17	enterprises	enterprise	NOUN
ijtc-1108	23	18	,	,	PUNCT
ijtc-1108	23	19	this	this	PRON
ijtc-1108	23	20	is	be	AUX
ijtc-1108	23	21	due	due	ADJ
ijtc-1108	23	22	to	to	ADP
ijtc-1108	23	23	msem	msem	NOUN
ijtc-1108	23	24	actors	actor	NOUN
ijtc-1108	23	25	'	'	PART
ijtc-1108	23	26	need	need	NOUN
ijtc-1108	23	27	for	for	ADP
ijtc-1108	23	28	knowledge	knowledge	NOUN
ijtc-1108	23	29	and	and	CCONJ
ijtc-1108	23	30	understanding	understanding	NOUN
ijtc-1108	23	31	of	of	ADP
ijtc-1108	23	32	taxation	taxation	NOUN
ijtc-1108	23	33	(	(	PUNCT
ijtc-1108	23	34	faisal	faisal	PROPN
ijtc-1108	23	35	&	&	CCONJ
ijtc-1108	23	36	yulianto	yulianto	PROPN
ijtc-1108	23	37	,	,	PUNCT
ijtc-1108	23	38	2019	2019	NUM
ijtc-1108	23	39	)	)	PUNCT
ijtc-1108	24	1	so	so	ADV
ijtc-1108	24	2	many	many	ADJ
ijtc-1108	24	3	msem	msem	ADJ
ijtc-1108	24	4	actors	actor	NOUN
ijtc-1108	24	5	ignore	ignore	VERB
ijtc-1108	24	6	this	this	DET
ijtc-1108	24	7	tax	tax	NOUN
ijtc-1108	24	8	payment	payment	NOUN
ijtc-1108	24	9	,	,	PUNCT
ijtc-1108	24	10	which	which	PRON
ijtc-1108	24	11	shows	show	VERB
ijtc-1108	24	12	that	that	SCONJ
ijtc-1108	24	13	some	some	PRON
ijtc-1108	24	14	of	of	ADP
ijtc-1108	24	15	them	they	PRON
ijtc-1108	24	16	need	need	VERB
ijtc-1108	24	17	to	to	PART
ijtc-1108	24	18	gain	gain	VERB
ijtc-1108	24	19	the	the	DET
ijtc-1108	24	20	knowledge	knowledge	NOUN
ijtc-1108	24	21	to	to	PART
ijtc-1108	24	22	calculate	calculate	VERB
ijtc-1108	24	23	the	the	DET
ijtc-1108	24	24	tax	tax	NOUN
ijtc-1108	24	25	and	and	CCONJ
ijtc-1108	24	26	learn	learn	VERB
ijtc-1108	24	27	that	that	SCONJ
ijtc-1108	24	28	their	their	PRON
ijtc-1108	24	29	capital	capital	NOUN
ijtc-1108	24	30	is	be	AUX
ijtc-1108	24	31	depleted	deplete	VERB
ijtc-1108	24	32	to	to	PART
ijtc-1108	24	33	pay	pay	VERB
ijtc-1108	24	34	late	late	ADJ
ijtc-1108	24	35	tax	tax	NOUN
ijtc-1108	24	36	penalties	penalty	NOUN
ijtc-1108	24	37	;	;	PUNCT
ijtc-1108	24	38	msme	msme	NOUN
ijtc-1108	24	39	players	player	NOUN
ijtc-1108	24	40	can	can	AUX
ijtc-1108	24	41	experience	experience	VERB
ijtc-1108	24	42	bankruptcy	bankruptcy	NOUN
ijtc-1108	24	43	,	,	PUNCT
ijtc-1108	24	44	one	one	NUM
ijtc-1108	24	45	of	of	ADP
ijtc-1108	24	46	the	the	DET
ijtc-1108	24	47	worst	bad	ADJ
ijtc-1108	24	48	consequences	consequence	NOUN
ijtc-1108	24	49	they	they	PRON
ijtc-1108	24	50	experience	experience	VERB
ijtc-1108	24	51	.	.	PUNCT
ijtc-1108	25	1	the	the	DET
ijtc-1108	25	2	mistake	mistake	NOUN
ijtc-1108	25	3	often	often	ADV
ijtc-1108	25	4	made	make	VERB
ijtc-1108	25	5	by	by	ADP
ijtc-1108	25	6	msme	msme	NOUN
ijtc-1108	25	7	players	player	NOUN
ijtc-1108	25	8	is	be	AUX
ijtc-1108	25	9	usually	usually	ADV
ijtc-1108	25	10	concentrating	concentrate	VERB
ijtc-1108	25	11	on	on	ADP
ijtc-1108	25	12	the	the	DET
ijtc-1108	25	13	business	business	NOUN
ijtc-1108	25	14	rather	rather	ADV
ijtc-1108	25	15	than	than	ADP
ijtc-1108	25	16	tax	tax	NOUN
ijtc-1108	25	17	matters	matter	NOUN
ijtc-1108	25	18	.	.	PUNCT
ijtc-1108	26	1	because	because	SCONJ
ijtc-1108	26	2	msme	msme	NOUN
ijtc-1108	26	3	players	player	NOUN
ijtc-1108	26	4	need	need	VERB
ijtc-1108	26	5	clarification	clarification	NOUN
ijtc-1108	26	6	on	on	ADP
ijtc-1108	26	7	how	how	SCONJ
ijtc-1108	26	8	to	to	PART
ijtc-1108	26	9	manage	manage	VERB
ijtc-1108	26	10	their	their	PRON
ijtc-1108	26	11	taxes	taxis	NOUN
ijtc-1108	26	12	,	,	PUNCT
ijtc-1108	26	13	tax	tax	NOUN
ijtc-1108	26	14	authorities	authority	NOUN
ijtc-1108	26	15	consider	consider	VERB
ijtc-1108	26	16	the	the	DET
ijtc-1108	26	17	tax	tax	NOUN
ijtc-1108	26	18	potential	potential	NOUN
ijtc-1108	26	19	of	of	ADP
ijtc-1108	26	20	the	the	DET
ijtc-1108	26	21	msme	msme	NOUN
ijtc-1108	26	22	business	business	NOUN
ijtc-1108	26	23	after	after	SCONJ
ijtc-1108	26	24	the	the	DET
ijtc-1108	26	25	business	business	NOUN
ijtc-1108	26	26	has	have	AUX
ijtc-1108	26	27	grown	grow	VERB
ijtc-1108	26	28	,	,	PUNCT
ijtc-1108	26	29	such	such	ADJ
ijtc-1108	26	30	as	as	ADP
ijtc-1108	26	31	by	by	ADP
ijtc-1108	26	32	opening	open	VERB
ijtc-1108	26	33	many	many	ADJ
ijtc-1108	26	34	branches	branch	NOUN
ijtc-1108	26	35	.	.	PUNCT
ijtc-1108	27	1	micro	micro	ADJ
ijtc-1108	27	2	,	,	PUNCT
ijtc-1108	27	3	small	small	ADJ
ijtc-1108	27	4	,	,	PUNCT
ijtc-1108	27	5	and	and	CCONJ
ijtc-1108	27	6	medium	medium	ADJ
ijtc-1108	27	7	enterprises	enterprise	NOUN
ijtc-1108	27	8	(	(	PUNCT
ijtc-1108	27	9	msmes	msme	NOUN
ijtc-1108	27	10	)	)	PUNCT
ijtc-1108	27	11	must	must	AUX
ijtc-1108	27	12	have	have	VERB
ijtc-1108	27	13	bookkeeping	bookkeepe	VERB
ijtc-1108	27	14	that	that	PRON
ijtc-1108	27	15	details	detail	VERB
ijtc-1108	27	16	how	how	SCONJ
ijtc-1108	27	17	their	their	PRON
ijtc-1108	27	18	funds	fund	NOUN
ijtc-1108	27	19	come	come	VERB
ijtc-1108	27	20	and	and	CCONJ
ijtc-1108	27	21	go	go	VERB
ijtc-1108	27	22	.	.	PUNCT
ijtc-1108	28	1	this	this	PRON
ijtc-1108	28	2	is	be	AUX
ijtc-1108	28	3	an	an	DET
ijtc-1108	28	4	essential	essential	ADJ
ijtc-1108	28	5	action	action	NOUN
ijtc-1108	28	6	in	in	ADP
ijtc-1108	28	7	financial	financial	ADJ
ijtc-1108	28	8	management	management	NOUN
ijtc-1108	28	9	.	.	PUNCT
ijtc-1108	29	1	hence	hence	ADV
ijtc-1108	29	2	,	,	PUNCT
ijtc-1108	29	3	msme	msme	NOUN
ijtc-1108	29	4	players	player	NOUN
ijtc-1108	29	5	are	be	AUX
ijtc-1108	29	6	poised	poise	VERB
ijtc-1108	29	7	to	to	PART
ijtc-1108	29	8	scale	scale	VERB
ijtc-1108	29	9	up	up	ADP
ijtc-1108	29	10	to	to	PART
ijtc-1108	29	11	increase	increase	VERB
ijtc-1108	29	12	the	the	DET
ijtc-1108	29	13	size	size	NOUN
ijtc-1108	29	14	and	and	CCONJ
ijtc-1108	29	15	profitability	profitability	NOUN
ijtc-1108	29	16	of	of	ADP
ijtc-1108	29	17	their	their	PRON
ijtc-1108	29	18	businesses	business	NOUN
ijtc-1108	29	19	.	.	PUNCT
ijtc-1108	30	1	due	due	ADP
ijtc-1108	30	2	to	to	ADP
ijtc-1108	30	3	complicated	complicated	ADJ
ijtc-1108	30	4	reasons	reason	NOUN
ijtc-1108	30	5	,	,	PUNCT
ijtc-1108	30	6	most	most	ADV
ijtc-1108	30	7	small	small	ADJ
ijtc-1108	30	8	and	and	CCONJ
ijtc-1108	30	9	medium	medium	ADJ
ijtc-1108	30	10	enterprises	enterprise	NOUN
ijtc-1108	30	11	(	(	PUNCT
ijtc-1108	30	12	msmes	msme	NOUN
ijtc-1108	30	13	)	)	PUNCT
ijtc-1108	30	14	do	do	AUX
ijtc-1108	30	15	not	not	PART
ijtc-1108	30	16	do	do	VERB
ijtc-1108	30	17	financial	financial	ADJ
ijtc-1108	30	18	bookkeeping	bookkeeping	NOUN
ijtc-1108	30	19	.	.	PUNCT
ijtc-1108	31	1	business	business	NOUN
ijtc-1108	31	2	owners	owner	NOUN
ijtc-1108	31	3	also	also	ADV
ijtc-1108	31	4	often	often	ADV
ijtc-1108	31	5	need	need	VERB
ijtc-1108	31	6	more	more	ADJ
ijtc-1108	31	7	time	time	NOUN
ijtc-1108	31	8	to	to	PART
ijtc-1108	31	9	complete	complete	VERB
ijtc-1108	31	10	bookkeeping	bookkeeping	NOUN
ijtc-1108	31	11	.	.	PUNCT
ijtc-1108	32	1	however	however	ADV
ijtc-1108	32	2	,	,	PUNCT
ijtc-1108	32	3	you	you	PRON
ijtc-1108	32	4	can	can	AUX
ijtc-1108	32	5	avoid	avoid	VERB
ijtc-1108	32	6	this	this	DET
ijtc-1108	32	7	technique	technique	NOUN
ijtc-1108	32	8	by	by	ADP
ijtc-1108	32	9	installing	instal	VERB
ijtc-1108	32	10	it	it	PRON
ijtc-1108	32	11	every	every	DET
ijtc-1108	32	12	time	time	NOUN
ijtc-1108	32	13	a	a	DET
ijtc-1108	32	14	transaction	transaction	NOUN
ijtc-1108	32	15	is	be	AUX
ijtc-1108	32	16	completed	complete	VERB
ijtc-1108	32	17	.	.	PUNCT
ijtc-1108	33	1	these	these	DET
ijtc-1108	33	2	records	record	NOUN
ijtc-1108	33	3	must	must	AUX
ijtc-1108	33	4	be	be	AUX
ijtc-1108	33	5	tidied	tidy	VERB
ijtc-1108	33	6	up	up	ADP
ijtc-1108	33	7	and	and	CCONJ
ijtc-1108	33	8	entered	enter	VERB
ijtc-1108	33	9	into	into	ADP
ijtc-1108	33	10	the	the	DET
ijtc-1108	33	11	ledger	ledger	NOUN
ijtc-1108	33	12	after	after	ADP
ijtc-1108	33	13	peak	peak	NOUN
ijtc-1108	33	14	hours	hour	NOUN
ijtc-1108	33	15	.	.	PUNCT
ijtc-1108	34	1	small	small	ADJ
ijtc-1108	34	2	and	and	CCONJ
ijtc-1108	34	3	medium	medium	ADJ
ijtc-1108	34	4	enterprises	enterprise	NOUN
ijtc-1108	34	5	(	(	PUNCT
ijtc-1108	34	6	smes	sme	NOUN
ijtc-1108	34	7	)	)	PUNCT
ijtc-1108	34	8	often	often	ADV
ijtc-1108	34	9	need	need	VERB
ijtc-1108	34	10	clarification	clarification	NOUN
ijtc-1108	34	11	about	about	ADP
ijtc-1108	34	12	distinguishing	distinguish	VERB
ijtc-1108	34	13	business	business	NOUN
ijtc-1108	34	14	finances	finance	NOUN
ijtc-1108	34	15	from	from	ADP
ijtc-1108	34	16	personal	personal	ADJ
ijtc-1108	34	17	finances	finance	NOUN
ijtc-1108	34	18	.	.	PUNCT
ijtc-1108	35	1	this	this	PRON
ijtc-1108	35	2	may	may	AUX
ijtc-1108	35	3	result	result	VERB
ijtc-1108	35	4	in	in	ADP
ijtc-1108	35	5	financial	financial	ADJ
ijtc-1108	35	6	problems	problem	NOUN
ijtc-1108	35	7	.	.	PUNCT
ijtc-1108	36	1	as	as	ADP
ijtc-1108	36	2	a	a	DET
ijtc-1108	36	3	result	result	NOUN
ijtc-1108	36	4	,	,	PUNCT
ijtc-1108	36	5	financial	financial	ADJ
ijtc-1108	36	6	bookkeeping	bookkeeping	NOUN
ijtc-1108	36	7	should	should	AUX
ijtc-1108	36	8	be	be	AUX
ijtc-1108	36	9	done	do	VERB
ijtc-1108	36	10	indefinitely	indefinitely	ADV
ijtc-1108	36	11	.	.	PUNCT
ijtc-1108	37	1	the	the	DET
ijtc-1108	37	2	fact	fact	NOUN
ijtc-1108	37	3	is	be	AUX
ijtc-1108	37	4	that	that	SCONJ
ijtc-1108	37	5	sme	sme	NOUN
ijtc-1108	37	6	taxpayers	taxpayer	NOUN
ijtc-1108	37	7	in	in	ADP
ijtc-1108	37	8	cirebon	cirebon	NOUN
ijtc-1108	37	9	city	city	NOUN
ijtc-1108	37	10	still	still	ADV
ijtc-1108	37	11	need	need	VERB
ijtc-1108	37	12	to	to	PART
ijtc-1108	37	13	be	be	AUX
ijtc-1108	37	14	tax	tax	NOUN
ijtc-1108	37	15	-	-	PUNCT
ijtc-1108	37	16	compliant	compliant	ADJ
ijtc-1108	37	17	,	,	PUNCT
ijtc-1108	37	18	especially	especially	ADV
ijtc-1108	37	19	small	small	ADJ
ijtc-1108	37	20	and	and	CCONJ
ijtc-1108	37	21	medium	medium	ADJ
ijtc-1108	37	22	enterprises	enterprise	NOUN
ijtc-1108	37	23	(	(	PUNCT
ijtc-1108	37	24	smes	sme	NOUN
ijtc-1108	37	25	)	)	PUNCT
ijtc-1108	37	26	.	.	PUNCT
ijtc-1108	38	1	as	as	ADP
ijtc-1108	38	2	a	a	DET
ijtc-1108	38	3	result	result	NOUN
ijtc-1108	38	4	,	,	PUNCT
ijtc-1108	38	5	the	the	DET
ijtc-1108	38	6	phenomena	phenomenon	NOUN
ijtc-1108	38	7	examined	examine	VERB
ijtc-1108	38	8	in	in	ADP
ijtc-1108	38	9	this	this	DET
ijtc-1108	38	10	study	study	NOUN
ijtc-1108	38	11	are	be	AUX
ijtc-1108	38	12	increased	increase	VERB
ijtc-1108	38	13	tax	tax	NOUN
ijtc-1108	38	14	sanctions	sanction	NOUN
ijtc-1108	38	15	,	,	PUNCT
ijtc-1108	38	16	a	a	DET
ijtc-1108	38	17	need	need	NOUN
ijtc-1108	38	18	for	for	ADP
ijtc-1108	38	19	understanding	understand	VERB
ijtc-1108	38	20	tax	tax	NOUN
ijtc-1108	38	21	regulations	regulation	NOUN
ijtc-1108	38	22	,	,	PUNCT
ijtc-1108	38	23	and	and	CCONJ
ijtc-1108	38	24	a	a	DET
ijtc-1108	38	25	need	need	NOUN
ijtc-1108	38	26	for	for	ADP
ijtc-1108	38	27	more	more	ADJ
ijtc-1108	38	28	taxpayer	taxpayer	NOUN
ijtc-1108	38	29	awareness	awareness	NOUN
ijtc-1108	38	30	,	,	PUNCT
ijtc-1108	38	31	which	which	PRON
ijtc-1108	38	32	impact	impact	VERB
ijtc-1108	38	33	the	the	DET
ijtc-1108	38	34	degree	degree	NOUN
ijtc-1108	38	35	of	of	ADP
ijtc-1108	38	36	compliance	compliance	NOUN
ijtc-1108	38	37	of	of	ADP
ijtc-1108	38	38	msme	msme	NOUN
ijtc-1108	38	39	taxpayers	taxpayer	NOUN
ijtc-1108	38	40	with	with	ADP
ijtc-1108	38	41	their	their	PRON
ijtc-1108	38	42	tax	tax	NOUN
ijtc-1108	38	43	obligations	obligation	NOUN
ijtc-1108	38	44	.	.	PUNCT
ijtc-1108	39	1	in	in	ADP
ijtc-1108	39	2	addition	addition	NOUN
ijtc-1108	39	3	,	,	PUNCT
ijtc-1108	39	4	risk	risk	NOUN
ijtc-1108	39	5	preference	preference	NOUN
ijtc-1108	39	6	is	be	AUX
ijtc-1108	39	7	used	use	VERB
ijtc-1108	39	8	as	as	ADP
ijtc-1108	39	9	a	a	DET
ijtc-1108	39	10	moderator	moderator	NOUN
ijtc-1108	39	11	of	of	ADP
ijtc-1108	39	12	the	the	DET
ijtc-1108	39	13	relationship	relationship	NOUN
ijtc-1108	39	14	between	between	ADP
ijtc-1108	39	15	these	these	DET
ijtc-1108	39	16	factors	factor	NOUN
ijtc-1108	39	17	.	.	PUNCT
ijtc-1108	40	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1108	40	2	the	the	DET
ijtc-1108	40	3	effects	effect	NOUN
ijtc-1108	40	4	of	of	ADP
ijtc-1108	40	5	taxxsanctions	taxxsanction	NOUN
ijtc-1108	40	6	,	,	PUNCT
ijtc-1108	40	7	taxpayer	taxpayer	NOUN
ijtc-1108	40	8	awareness	awareness	NOUN
ijtc-1108	40	9	,	,	PUNCT
ijtc-1108	40	10	and	and	CCONJ
ijtc-1108	40	11	tax	tax	NOUN
ijtc-1108	40	12	understanding	understanding	NOUN
ijtc-1108	40	13	msme	msme	NOUN
ijtc-1108	40	14	on	on	ADP
ijtc-1108	40	15	tax	tax	NOUN
ijtc-1108	40	16	compliance	compliance	NOUN
ijtc-1108	40	17	:	:	PUNCT
ijtc-1108	40	18	the	the	DET
ijtc-1108	40	19	moderating	moderate	VERB
ijtc-1108	40	20	role	role	NOUN
ijtc-1108	40	21	of	of	ADP
ijtc-1108	40	22	risk	risk	NOUN
ijtc-1108	40	23	preference	preference	NOUN
ijtc-1108	40	24	yuliani	yuliani	NOUN
ijtc-1108	40	25	,	,	PUNCT
ijtc-1108	40	26	sistalia	sistalia	PROPN
ijtc-1108	40	27	,	,	PUNCT
ijtc-1108	40	28	and	and	CCONJ
ijtc-1108	40	29	yulianto	yulianto	NOUN
ijtc-1108	40	30	369	369	NUM
ijtc-1108	40	31	|	|	ADV
ijtc-1108	40	32	ilomata	ilomata	PROPN
ijtc-1108	40	33	international	international	ADJ
ijtc-1108	40	34	journal	journal	NOUN
ijtc-1108	40	35	of	of	ADP
ijtc-1108	40	36	tax	tax	PROPN
ijtc-1108	40	37	&	&	CCONJ
ijtc-1108	40	38	accounting	account	VERB
ijtc-1108	40	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	40	40	low	low	ADJ
ijtc-1108	40	41	tax	tax	NOUN
ijtc-1108	40	42	knowledge	knowledge	NOUN
ijtc-1108	40	43	is	be	AUX
ijtc-1108	40	44	one	one	NUM
ijtc-1108	40	45	of	of	ADP
ijtc-1108	40	46	the	the	DET
ijtc-1108	40	47	variables	variable	NOUN
ijtc-1108	40	48	influencing	influence	VERB
ijtc-1108	40	49	the	the	DET
ijtc-1108	40	50	msme	msme	NOUN
ijtc-1108	40	51	sector	sector	NOUN
ijtc-1108	40	52	's	's	PART
ijtc-1108	40	53	contribution	contribution	NOUN
ijtc-1108	40	54	to	to	ADP
ijtc-1108	40	55	tax	tax	NOUN
ijtc-1108	40	56	income	income	NOUN
ijtc-1108	40	57	that	that	PRON
ijtc-1108	40	58	has	have	VERB
ijtc-1108	40	59	yet	yet	ADV
ijtc-1108	40	60	to	to	PART
ijtc-1108	40	61	be	be	AUX
ijtc-1108	40	62	dominant	dominant	ADJ
ijtc-1108	40	63	(	(	PUNCT
ijtc-1108	40	64	astuti	astuti	PROPN
ijtc-1108	40	65	&	&	CCONJ
ijtc-1108	40	66	yushita	yushita	PROPN
ijtc-1108	40	67	,	,	PUNCT
ijtc-1108	40	68	2019	2019	NUM
ijtc-1108	40	69	)	)	PUNCT
ijtc-1108	40	70	.	.	PUNCT
ijtc-1108	41	1	taxpayer	taxpayer	NOUN
ijtc-1108	41	2	awareness	awareness	NOUN
ijtc-1108	41	3	is	be	AUX
ijtc-1108	41	4	the	the	DET
ijtc-1108	41	5	state	state	NOUN
ijtc-1108	41	6	in	in	ADP
ijtc-1108	41	7	which	which	PRON
ijtc-1108	41	8	an	an	DET
ijtc-1108	41	9	individual	individual	NOUN
ijtc-1108	41	10	understands	understand	VERB
ijtc-1108	41	11	,	,	PUNCT
ijtc-1108	41	12	acknowledges	acknowledge	VERB
ijtc-1108	41	13	,	,	PUNCT
ijtc-1108	41	14	values	value	NOUN
ijtc-1108	41	15	,	,	PUNCT
ijtc-1108	41	16	and	and	CCONJ
ijtc-1108	41	17	complies	complie	NOUN
ijtc-1108	41	18	with	with	ADP
ijtc-1108	41	19	applicable	applicable	ADJ
ijtc-1108	41	20	tax	tax	NOUN
ijtc-1108	41	21	laws	law	NOUN
ijtc-1108	41	22	and	and	CCONJ
ijtc-1108	41	23	truly	truly	ADV
ijtc-1108	41	24	wants	want	VERB
ijtc-1108	41	25	to	to	PART
ijtc-1108	41	26	pay	pay	VERB
ijtc-1108	41	27	their	their	PRON
ijtc-1108	41	28	taxes	taxis	NOUN
ijtc-1108	41	29	(	(	PUNCT
ijtc-1108	41	30	yunia	yunia	NOUN
ijtc-1108	41	31	et	et	PROPN
ijtc-1108	41	32	al	al	PROPN
ijtc-1108	41	33	.	.	PROPN
ijtc-1108	41	34	,	,	PUNCT
ijtc-1108	41	35	2021	2021	NUM
ijtc-1108	41	36	)	)	PUNCT
ijtc-1108	41	37	)	)	PUNCT
ijtc-1108	42	1	prior	prior	ADV
ijtc-1108	42	2	studies	study	NOUN
ijtc-1108	42	3	(	(	PUNCT
ijtc-1108	42	4	fatah	fatah	PROPN
ijtc-1108	42	5	&	&	CCONJ
ijtc-1108	42	6	oktaviani	oktaviani	PROPN
ijtc-1108	42	7	,	,	PUNCT
ijtc-1108	42	8	2021	2021	NUM
ijtc-1108	42	9	)	)	PUNCT
ijtc-1108	42	10	;	;	PUNCT
ijtc-1108	42	11	(	(	PUNCT
ijtc-1108	42	12	(	(	PUNCT
ijtc-1108	42	13	setia	setia	PROPN
ijtc-1108	42	14	ningsih	ningsih	PROPN
ijtc-1108	42	15	et	et	PROPN
ijtc-1108	42	16	al	al	PROPN
ijtc-1108	42	17	.	.	PROPN
ijtc-1108	42	18	,	,	PUNCT
ijtc-1108	42	19	2021	2021	NUM
ijtc-1108	42	20	)	)	PUNCT
ijtc-1108	42	21	,	,	PUNCT
ijtc-1108	42	22	(	(	PUNCT
ijtc-1108	42	23	abdi	abdi	PROPN
ijtc-1108	42	24	pradnyani	pradnyani	PROPN
ijtc-1108	42	25	et	et	PROPN
ijtc-1108	42	26	al	al	PROPN
ijtc-1108	42	27	.	.	PROPN
ijtc-1108	42	28	,	,	PUNCT
ijtc-1108	42	29	2022	2022	NUM
ijtc-1108	42	30	)	)	PUNCT
ijtc-1108	42	31	,	,	PUNCT
ijtc-1108	42	32	(	(	PUNCT
ijtc-1108	42	33	sari	sari	NOUN
ijtc-1108	42	34	et	et	PROPN
ijtc-1108	42	35	al	al	PROPN
ijtc-1108	42	36	.	.	PROPN
ijtc-1108	42	37	,	,	PUNCT
ijtc-1108	42	38	2021	2021	NUM
ijtc-1108	42	39	)	)	PUNCT
ijtc-1108	42	40	discovered	discover	VERB
ijtc-1108	42	41	that	that	SCONJ
ijtc-1108	42	42	taxpayer	taxpayer	NOUN
ijtc-1108	42	43	knowledge	knowledge	NOUN
ijtc-1108	42	44	significantly	significantly	ADV
ijtc-1108	42	45	and	and	CCONJ
ijtc-1108	42	46	favourably	favourably	ADV
ijtc-1108	42	47	influences	influence	VERB
ijtc-1108	42	48	msme	msme	NOUN
ijtc-1108	42	49	taxpayer	taxpayer	NOUN
ijtc-1108	42	50	compliance	compliance	NOUN
ijtc-1108	42	51	.	.	PUNCT
ijtc-1108	43	1	however	however	ADV
ijtc-1108	43	2	,	,	PUNCT
ijtc-1108	43	3	research	research	NOUN
ijtc-1108	43	4	indicates	indicate	VERB
ijtc-1108	43	5	that	that	SCONJ
ijtc-1108	43	6	taxpayer	taxpayer	NOUN
ijtc-1108	43	7	awareness	awareness	NOUN
ijtc-1108	43	8	has	have	VERB
ijtc-1108	43	9	little	little	ADJ
ijtc-1108	43	10	effect	effect	NOUN
ijtc-1108	43	11	on	on	ADP
ijtc-1108	43	12	compliance	compliance	NOUN
ijtc-1108	43	13	(	(	PUNCT
ijtc-1108	43	14	arlita	arlita	PROPN
ijtc-1108	43	15	bhakti	bhakti	PROPN
ijtc-1108	43	16	faidani	faidani	PROPN
ijtc-1108	43	17	,	,	PUNCT
ijtc-1108	43	18	dwi	dwi	PROPN
ijtc-1108	43	19	soegiarto	soegiarto	PROPN
ijtc-1108	43	20	,	,	PUNCT
ijtc-1108	43	21	2022	2022	NUM
ijtc-1108	43	22	)	)	PUNCT
ijtc-1108	43	23	(	(	PUNCT
ijtc-1108	43	24	lidya	lidya	PROPN
ijtc-1108	43	25	rikayana	rikayana	PROPN
ijtc-1108	43	26	et	et	PROPN
ijtc-1108	43	27	al	al	PROPN
ijtc-1108	43	28	.	.	PROPN
ijtc-1108	43	29	,	,	PUNCT
ijtc-1108	43	30	2023	2023	NUM
ijtc-1108	43	31	)	)	PUNCT
ijtc-1108	43	32	.	.	PUNCT
ijtc-1108	44	1	the	the	DET
ijtc-1108	44	2	association	association	NOUN
ijtc-1108	44	3	between	between	ADP
ijtc-1108	44	4	taxpayer	taxpayer	NOUN
ijtc-1108	44	5	compliance	compliance	NOUN
ijtc-1108	44	6	and	and	CCONJ
ijtc-1108	44	7	the	the	DET
ijtc-1108	44	8	taxpayer	taxpayer	NOUN
ijtc-1108	44	9	awareness	awareness	NOUN
ijtc-1108	44	10	variable	variable	NOUN
ijtc-1108	44	11	may	may	AUX
ijtc-1108	44	12	be	be	AUX
ijtc-1108	44	13	strengthened	strengthen	VERB
ijtc-1108	44	14	by	by	ADP
ijtc-1108	44	15	risk	risk	NOUN
ijtc-1108	44	16	preference	preference	NOUN
ijtc-1108	44	17	(	(	PUNCT
ijtc-1108	44	18	fatah	fatah	PROPN
ijtc-1108	44	19	&	&	CCONJ
ijtc-1108	44	20	oktaviani	oktaviani	PROPN
ijtc-1108	44	21	,	,	PUNCT
ijtc-1108	44	22	2021	2021	NUM
ijtc-1108	44	23	)	)	PUNCT
ijtc-1108	44	24	.	.	PUNCT
ijtc-1108	45	1	contrary	contrary	ADJ
ijtc-1108	45	2	to	to	ADP
ijtc-1108	45	3	research	research	NOUN
ijtc-1108	45	4	,	,	PUNCT
ijtc-1108	45	5	risk	risk	NOUN
ijtc-1108	45	6	preferences	preference	NOUN
ijtc-1108	45	7	do	do	AUX
ijtc-1108	45	8	not	not	PART
ijtc-1108	45	9	increase	increase	VERB
ijtc-1108	45	10	taxpayer	taxpayer	NOUN
ijtc-1108	45	11	tax	tax	NOUN
ijtc-1108	45	12	compliance	compliance	NOUN
ijtc-1108	45	13	knowledge	knowledge	NOUN
ijtc-1108	45	14	(	(	PUNCT
ijtc-1108	45	15	yunia	yunia	NOUN
ijtc-1108	45	16	et	et	PROPN
ijtc-1108	45	17	al	al	PROPN
ijtc-1108	45	18	.	.	PROPN
ijtc-1108	45	19	,	,	PUNCT
ijtc-1108	45	20	2021	2021	NUM
ijtc-1108	45	21	)	)	PUNCT
ijtc-1108	45	22	.	.	PUNCT
ijtc-1108	46	1	sanctions	sanction	NOUN
ijtc-1108	46	2	are	be	AUX
ijtc-1108	46	3	now	now	ADV
ijtc-1108	46	4	used	use	VERB
ijtc-1108	46	5	to	to	PART
ijtc-1108	46	6	increase	increase	VERB
ijtc-1108	46	7	consistency	consistency	NOUN
ijtc-1108	46	8	due	due	ADP
ijtc-1108	46	9	to	to	ADP
ijtc-1108	46	10	a	a	DET
ijtc-1108	46	11	better	well	ADJ
ijtc-1108	46	12	framework	framework	NOUN
ijtc-1108	46	13	.	.	PUNCT
ijtc-1108	47	1	a	a	DET
ijtc-1108	47	2	taxpayer	taxpayer	NOUN
ijtc-1108	47	3	will	will	AUX
ijtc-1108	47	4	comply	comply	VERB
ijtc-1108	47	5	with	with	ADP
ijtc-1108	47	6	the	the	DET
ijtc-1108	47	7	tax	tax	NOUN
ijtc-1108	47	8	if	if	SCONJ
ijtc-1108	47	9	sanctions	sanction	NOUN
ijtc-1108	47	10	or	or	CCONJ
ijtc-1108	47	11	regulations	regulation	NOUN
ijtc-1108	47	12	are	be	AUX
ijtc-1108	47	13	specified	specify	VERB
ijtc-1108	47	14	.	.	PUNCT
ijtc-1108	48	1	sanctions	sanction	NOUN
ijtc-1108	48	2	will	will	AUX
ijtc-1108	48	3	make	make	VERB
ijtc-1108	48	4	people	people	NOUN
ijtc-1108	48	5	obey	obey	VERB
ijtc-1108	48	6	more	more	ADJ
ijtc-1108	48	7	rules	rule	NOUN
ijtc-1108	48	8	(	(	PUNCT
ijtc-1108	48	9	wulandari	wulandari	X
ijtc-1108	48	10	,	,	PUNCT
ijtc-1108	48	11	2020a	2020a	NUM
ijtc-1108	48	12	)	)	PUNCT
ijtc-1108	48	13	.	.	PUNCT
ijtc-1108	49	1	according	accord	VERB
ijtc-1108	49	2	to	to	ADP
ijtc-1108	49	3	(	(	PUNCT
ijtc-1108	49	4	lestari	lestari	PROPN
ijtc-1108	49	5	,	,	PUNCT
ijtc-1108	49	6	2023	2023	NUM
ijtc-1108	49	7	)	)	PUNCT
ijtc-1108	49	8	and	and	CCONJ
ijtc-1108	49	9	(	(	PUNCT
ijtc-1108	49	10	marcel	marcel	PROPN
ijtc-1108	49	11	kusuma	kusuma	PROPN
ijtc-1108	49	12	et	et	PROPN
ijtc-1108	49	13	al	al	PROPN
ijtc-1108	49	14	.	.	PROPN
ijtc-1108	49	15	,	,	PUNCT
ijtc-1108	49	16	2023	2023	NUM
ijtc-1108	49	17	)	)	PUNCT
ijtc-1108	49	18	,	,	PUNCT
ijtc-1108	49	19	tax	tax	NOUN
ijtc-1108	49	20	sanctions	sanction	NOUN
ijtc-1108	49	21	positively	positively	ADV
ijtc-1108	49	22	impact	impact	VERB
ijtc-1108	49	23	taxpayer	taxpayer	NOUN
ijtc-1108	49	24	compliance	compliance	NOUN
ijtc-1108	49	25	.	.	PUNCT
ijtc-1108	50	1	however	however	ADV
ijtc-1108	50	2	,	,	PUNCT
ijtc-1108	50	3	according	accord	VERB
ijtc-1108	50	4	to	to	ADP
ijtc-1108	50	5	other	other	ADJ
ijtc-1108	50	6	research	research	NOUN
ijtc-1108	50	7	(	(	PUNCT
ijtc-1108	50	8	lidya	lidya	PROPN
ijtc-1108	50	9	rikayana	rikayana	PROPN
ijtc-1108	50	10	et	et	PROPN
ijtc-1108	50	11	al	al	PROPN
ijtc-1108	50	12	.	.	PROPN
ijtc-1108	50	13	,	,	PUNCT
ijtc-1108	50	14	2023	2023	NUM
ijtc-1108	50	15	)	)	PUNCT
ijtc-1108	50	16	,	,	PUNCT
ijtc-1108	50	17	risk	risk	NOUN
ijtc-1108	50	18	preference	preference	NOUN
ijtc-1108	50	19	moderates	moderate	VERB
ijtc-1108	50	20	the	the	DET
ijtc-1108	50	21	correlation	correlation	NOUN
ijtc-1108	50	22	between	between	ADP
ijtc-1108	50	23	tax	tax	NOUN
ijtc-1108	50	24	amendments	amendment	NOUN
ijtc-1108	50	25	and	and	CCONJ
ijtc-1108	50	26	tax	tax	NOUN
ijtc-1108	50	27	compliance	compliance	NOUN
ijtc-1108	50	28	(	(	PUNCT
ijtc-1108	50	29	fatah	fatah	PROPN
ijtc-1108	50	30	&	&	CCONJ
ijtc-1108	50	31	oktaviani	oktaviani	PROPN
ijtc-1108	50	32	,	,	PUNCT
ijtc-1108	50	33	2021	2021	NUM
ijtc-1108	50	34	)	)	PUNCT
ijtc-1108	50	35	.	.	PUNCT
ijtc-1108	51	1	this	this	PRON
ijtc-1108	51	2	is	be	AUX
ijtc-1108	51	3	different	different	ADJ
ijtc-1108	51	4	from	from	ADP
ijtc-1108	51	5	previous	previous	ADJ
ijtc-1108	51	6	research	research	NOUN
ijtc-1108	51	7	(	(	PUNCT
ijtc-1108	51	8	yunia	yunia	NOUN
ijtc-1108	51	9	et	et	PROPN
ijtc-1108	51	10	al	al	PROPN
ijtc-1108	51	11	.	.	PROPN
ijtc-1108	51	12	,	,	PUNCT
ijtc-1108	51	13	2021	2021	NUM
ijtc-1108	51	14	)	)	PUNCT
ijtc-1108	51	15	.	.	PUNCT
ijtc-1108	52	1	the	the	DET
ijtc-1108	52	2	connection	connection	NOUN
ijtc-1108	52	3	between	between	ADP
ijtc-1108	52	4	compliance	compliance	NOUN
ijtc-1108	52	5	and	and	CCONJ
ijtc-1108	52	6	taxpayer	taxpayer	NOUN
ijtc-1108	52	7	understanding	understand	VERB
ijtc-1108	52	8	a	a	DET
ijtc-1108	52	9	thorough	thorough	ADJ
ijtc-1108	52	10	awareness	awareness	NOUN
ijtc-1108	52	11	of	of	ADP
ijtc-1108	52	12	tax	tax	NOUN
ijtc-1108	52	13	laws	law	NOUN
ijtc-1108	52	14	,	,	PUNCT
ijtc-1108	52	15	regulations	regulation	NOUN
ijtc-1108	52	16	,	,	PUNCT
ijtc-1108	52	17	and	and	CCONJ
ijtc-1108	52	18	processes	process	NOUN
ijtc-1108	52	19	will	will	AUX
ijtc-1108	52	20	help	help	VERB
ijtc-1108	52	21	taxpayers	taxpayer	NOUN
ijtc-1108	52	22	better	well	ADV
ijtc-1108	52	23	comply	comply	VERB
ijtc-1108	52	24	with	with	ADP
ijtc-1108	52	25	tax	tax	NOUN
ijtc-1108	52	26	requirements	requirement	NOUN
ijtc-1108	52	27	and	and	CCONJ
ijtc-1108	52	28	make	make	VERB
ijtc-1108	52	29	them	they	PRON
ijtc-1108	52	30	more	more	ADV
ijtc-1108	52	31	aware	aware	ADJ
ijtc-1108	52	32	of	of	ADP
ijtc-1108	52	33	their	their	PRON
ijtc-1108	52	34	responsibilities	responsibility	NOUN
ijtc-1108	52	35	.	.	PUNCT
ijtc-1108	53	1	(	(	PUNCT
ijtc-1108	53	2	wardani	wardani	PROPN
ijtc-1108	53	3	&	&	CCONJ
ijtc-1108	53	4	nistiana	nistiana	PROPN
ijtc-1108	53	5	,	,	PUNCT
ijtc-1108	53	6	2022)it	2022)it	PROPN
ijtc-1108	53	7	is	be	AUX
ijtc-1108	53	8	possible	possible	ADJ
ijtc-1108	53	9	that	that	SCONJ
ijtc-1108	53	10	taxpayers	taxpayer	NOUN
ijtc-1108	53	11	who	who	PRON
ijtc-1108	53	12	are	be	AUX
ijtc-1108	53	13	in	in	ADP
ijtc-1108	53	14	disobedience	disobedience	NOUN
ijtc-1108	53	15	need	need	VERB
ijtc-1108	53	16	to	to	PART
ijtc-1108	53	17	be	be	AUX
ijtc-1108	53	18	sufficiently	sufficiently	ADV
ijtc-1108	53	19	aware	aware	ADJ
ijtc-1108	53	20	of	of	ADP
ijtc-1108	53	21	the	the	DET
ijtc-1108	53	22	relevant	relevant	ADJ
ijtc-1108	53	23	tax	tax	NOUN
ijtc-1108	53	24	laws	law	NOUN
ijtc-1108	53	25	.	.	PUNCT
ijtc-1108	54	1	past	past	ADJ
ijtc-1108	54	2	studies	study	NOUN
ijtc-1108	54	3	(	(	PUNCT
ijtc-1108	54	4	yunia	yunia	NOUN
ijtc-1108	54	5	et	et	PROPN
ijtc-1108	54	6	al	al	PROPN
ijtc-1108	54	7	.	.	PROPN
ijtc-1108	54	8	,	,	PUNCT
ijtc-1108	54	9	2021	2021	NUM
ijtc-1108	54	10	)	)	PUNCT
ijtc-1108	54	11	(	(	PUNCT
ijtc-1108	54	12	arlita	arlita	PROPN
ijtc-1108	54	13	bhakti	bhakti	PROPN
ijtc-1108	54	14	faidani	faidani	PROPN
ijtc-1108	54	15	,	,	PUNCT
ijtc-1108	54	16	dwi	dwi	PROPN
ijtc-1108	54	17	soegiarto	soegiarto	PROPN
ijtc-1108	54	18	,	,	PUNCT
ijtc-1108	54	19	2022	2022	NUM
ijtc-1108	54	20	)	)	PUNCT
ijtc-1108	54	21	;	;	PUNCT
ijtc-1108	54	22	(	(	PUNCT
ijtc-1108	54	23	permata	permata	X
ijtc-1108	54	24	sari	sari	NOUN
ijtc-1108	54	25	et	et	PROPN
ijtc-1108	54	26	al	al	PROPN
ijtc-1108	54	27	.	.	PROPN
ijtc-1108	54	28	,	,	PUNCT
ijtc-1108	54	29	2019)msme	2019)msme	NUM
ijtc-1108	54	30	actors	actor	NOUN
ijtc-1108	54	31	'	'	PART
ijtc-1108	54	32	comprehension	comprehension	NOUN
ijtc-1108	54	33	of	of	ADP
ijtc-1108	54	34	taxation	taxation	NOUN
ijtc-1108	54	35	influences	influence	VERB
ijtc-1108	54	36	their	their	PRON
ijtc-1108	54	37	compliance	compliance	NOUN
ijtc-1108	54	38	with	with	ADP
ijtc-1108	54	39	tax	tax	NOUN
ijtc-1108	54	40	laws	law	NOUN
ijtc-1108	54	41	.	.	PUNCT
ijtc-1108	55	1	complying	comply	VERB
ijtc-1108	55	2	with	with	ADP
ijtc-1108	55	3	tax	tax	NOUN
ijtc-1108	55	4	laws	law	NOUN
ijtc-1108	55	5	while	while	SCONJ
ijtc-1108	55	6	considering	consider	VERB
ijtc-1108	55	7	risk	risk	NOUN
ijtc-1108	55	8	preference	preference	NOUN
ijtc-1108	55	9	as	as	ADP
ijtc-1108	55	10	a	a	DET
ijtc-1108	55	11	mitigating	mitigate	VERB
ijtc-1108	55	12	factor	factor	NOUN
ijtc-1108	55	13	improves	improve	VERB
ijtc-1108	55	14	msme	msme	NOUN
ijtc-1108	55	15	taxpayer	taxpayer	NOUN
ijtc-1108	55	16	compliance	compliance	NOUN
ijtc-1108	55	17	(	(	PUNCT
ijtc-1108	55	18	yunia	yunia	NOUN
ijtc-1108	55	19	et	et	PROPN
ijtc-1108	55	20	al	al	PROPN
ijtc-1108	55	21	.	.	PROPN
ijtc-1108	55	22	,	,	PUNCT
ijtc-1108	55	23	2021	2021	NUM
ijtc-1108	55	24	)	)	PUNCT
ijtc-1108	55	25	.	.	PUNCT
ijtc-1108	56	1	complying	comply	VERB
ijtc-1108	56	2	with	with	ADP
ijtc-1108	56	3	applicable	applicable	ADJ
ijtc-1108	56	4	laws	law	NOUN
ijtc-1108	56	5	,	,	PUNCT
ijtc-1108	56	6	rules	rule	NOUN
ijtc-1108	56	7	,	,	PUNCT
ijtc-1108	56	8	and	and	CCONJ
ijtc-1108	56	9	tax	tax	NOUN
ijtc-1108	56	10	implementation	implementation	NOUN
ijtc-1108	56	11	procedures	procedure	NOUN
ijtc-1108	56	12	to	to	ADP
ijtc-1108	56	13	fulfilling	fulfil	VERB
ijtc-1108	56	14	tax	tax	NOUN
ijtc-1108	56	15	responsibilities	responsibility	NOUN
ijtc-1108	56	16	is	be	AUX
ijtc-1108	56	17	known	know	VERB
ijtc-1108	56	18	as	as	ADP
ijtc-1108	56	19	tax	tax	NOUN
ijtc-1108	56	20	compliance	compliance	NOUN
ijtc-1108	56	21	.	.	PUNCT
ijtc-1108	57	1	tax	tax	NOUN
ijtc-1108	57	2	compliance	compliance	NOUN
ijtc-1108	57	3	is	be	AUX
ijtc-1108	57	4	key	key	ADJ
ijtc-1108	57	5	in	in	ADP
ijtc-1108	57	6	deciding	decide	VERB
ijtc-1108	57	7	whether	whether	SCONJ
ijtc-1108	57	8	a	a	DET
ijtc-1108	57	9	region	region	NOUN
ijtc-1108	57	10	receives	receive	VERB
ijtc-1108	57	11	more	more	ADJ
ijtc-1108	57	12	or	or	CCONJ
ijtc-1108	57	13	less	less	ADJ
ijtc-1108	57	14	taxation	taxation	NOUN
ijtc-1108	57	15	(	(	PUNCT
ijtc-1108	57	16	fatah	fatah	PROPN
ijtc-1108	57	17	&	&	CCONJ
ijtc-1108	57	18	oktaviani	oktaviani	PROPN
ijtc-1108	57	19	,	,	PUNCT
ijtc-1108	57	20	2021	2021	NUM
ijtc-1108	57	21	)	)	PUNCT
ijtc-1108	57	22	.	.	PUNCT
ijtc-1108	58	1	the	the	DET
ijtc-1108	58	2	level	level	NOUN
ijtc-1108	58	3	of	of	ADP
ijtc-1108	58	4	compliance	compliance	NOUN
ijtc-1108	58	5	is	be	AUX
ijtc-1108	58	6	low	low	ADJ
ijtc-1108	58	7	because	because	SCONJ
ijtc-1108	58	8	risk	risk	NOUN
ijtc-1108	58	9	preferences	preference	NOUN
ijtc-1108	58	10	and	and	CCONJ
ijtc-1108	58	11	taxpayer	taxpayer	NOUN
ijtc-1108	58	12	compliance	compliance	NOUN
ijtc-1108	58	13	are	be	AUX
ijtc-1108	58	14	strongly	strongly	ADV
ijtc-1108	58	15	correlated	correlate	VERB
ijtc-1108	58	16	.	.	PUNCT
ijtc-1108	59	1	according	accord	VERB
ijtc-1108	59	2	to	to	ADP
ijtc-1108	59	3	(	(	PUNCT
ijtc-1108	59	4	fatah	fatah	PROPN
ijtc-1108	59	5	&	&	CCONJ
ijtc-1108	59	6	oktaviani	oktaviani	PROPN
ijtc-1108	59	7	,	,	PUNCT
ijtc-1108	59	8	2021	2021	NUM
ijtc-1108	59	9	)	)	PUNCT
ijtc-1108	59	10	,	,	PUNCT
ijtc-1108	59	11	this	this	PRON
ijtc-1108	59	12	implies	imply	VERB
ijtc-1108	59	13	that	that	SCONJ
ijtc-1108	59	14	taxpayers	taxpayer	NOUN
ijtc-1108	59	15	who	who	PRON
ijtc-1108	59	16	face	face	VERB
ijtc-1108	59	17	various	various	ADJ
ijtc-1108	59	18	high	high	ADJ
ijtc-1108	59	19	risks	risk	NOUN
ijtc-1108	59	20	can	can	AUX
ijtc-1108	59	21	lower	lower	VERB
ijtc-1108	59	22	their	their	PRON
ijtc-1108	59	23	level	level	NOUN
ijtc-1108	59	24	of	of	ADP
ijtc-1108	59	25	taxpayer	taxpayer	NOUN
ijtc-1108	59	26	compliance	compliance	NOUN
ijtc-1108	59	27	.	.	PUNCT
ijtc-1108	60	1	therefore	therefore	ADV
ijtc-1108	60	2	,	,	PUNCT
ijtc-1108	60	3	this	this	DET
ijtc-1108	60	4	study	study	NOUN
ijtc-1108	60	5	aims	aim	VERB
ijtc-1108	60	6	to	to	PART
ijtc-1108	60	7	examine	examine	VERB
ijtc-1108	60	8	the	the	DET
ijtc-1108	60	9	direct	direct	ADJ
ijtc-1108	60	10	impact	impact	NOUN
ijtc-1108	60	11	caused	cause	VERB
ijtc-1108	60	12	by	by	ADP
ijtc-1108	60	13	tax	tax	NOUN
ijtc-1108	60	14	sanctions	sanction	NOUN
ijtc-1108	60	15	,	,	PUNCT
ijtc-1108	60	16	taxpayer	taxpayer	NOUN
ijtc-1108	60	17	awareness	awareness	NOUN
ijtc-1108	60	18	,	,	PUNCT
ijtc-1108	60	19	and	and	CCONJ
ijtc-1108	60	20	understanding	understanding	NOUN
ijtc-1108	60	21	of	of	ADP
ijtc-1108	60	22	taxation	taxation	NOUN
ijtc-1108	60	23	on	on	ADP
ijtc-1108	60	24	msme	msme	NOUN
ijtc-1108	60	25	taxpayer	taxpayer	NOUN
ijtc-1108	60	26	compliance	compliance	NOUN
ijtc-1108	60	27	in	in	ADP
ijtc-1108	60	28	the	the	DET
ijtc-1108	60	29	city	city	NOUN
ijtc-1108	60	30	of	of	ADP
ijtc-1108	60	31	cirebon	cirebon	NOUN
ijtc-1108	60	32	and	and	CCONJ
ijtc-1108	60	33	the	the	DET
ijtc-1108	60	34	indirect	indirect	ADJ
ijtc-1108	60	35	impact	impact	NOUN
ijtc-1108	60	36	caused	cause	VERB
ijtc-1108	60	37	by	by	ADP
ijtc-1108	60	38	risk	risk	NOUN
ijtc-1108	60	39	preference	preference	NOUN
ijtc-1108	60	40	as	as	ADP
ijtc-1108	60	41	a	a	DET
ijtc-1108	60	42	moderator	moderator	NOUN
ijtc-1108	60	43	between	between	ADP
ijtc-1108	60	44	the	the	DET
ijtc-1108	60	45	relationship	relationship	NOUN
ijtc-1108	60	46	in	in	ADP
ijtc-1108	60	47	the	the	DET
ijtc-1108	60	48	city	city	NOUN
ijtc-1108	60	49	of	of	ADP
ijtc-1108	60	50	cirebon	cirebon	NOUN
ijtc-1108	60	51	between	between	ADP
ijtc-1108	60	52	tax	tax	NOUN
ijtc-1108	60	53	penalties	penalty	NOUN
ijtc-1108	60	54	,	,	PUNCT
ijtc-1108	60	55	taxpayer	taxpayer	NOUN
ijtc-1108	60	56	awareness	awareness	NOUN
ijtc-1108	60	57	,	,	PUNCT
ijtc-1108	60	58	and	and	CCONJ
ijtc-1108	60	59	taxation	taxation	NOUN
ijtc-1108	60	60	understanding	understanding	NOUN
ijtc-1108	60	61	with	with	ADP
ijtc-1108	60	62	regard	regard	NOUN
ijtc-1108	60	63	to	to	ADP
ijtc-1108	60	64	msme	msme	NOUN
ijtc-1108	60	65	taxpayer	taxpayer	NOUN
ijtc-1108	60	66	compliance	compliance	NOUN
ijtc-1108	60	67	.	.	PUNCT
ijtc-1108	61	1	when	when	SCONJ
ijtc-1108	61	2	the	the	DET
ijtc-1108	61	3	independent	independent	ADJ
ijtc-1108	61	4	variable	variable	NOUN
ijtc-1108	61	5	is	be	AUX
ijtc-1108	61	6	compared	compare	VERB
ijtc-1108	61	7	with	with	ADP
ijtc-1108	61	8	the	the	DET
ijtc-1108	61	9	dependent	dependent	ADJ
ijtc-1108	61	10	variable	variable	NOUN
ijtc-1108	61	11	,	,	PUNCT
ijtc-1108	61	12	risk	risk	NOUN
ijtc-1108	61	13	preference	preference	NOUN
ijtc-1108	61	14	tendencies	tendency	NOUN
ijtc-1108	61	15	are	be	AUX
ijtc-1108	61	16	used	use	VERB
ijtc-1108	61	17	as	as	ADP
ijtc-1108	61	18	strengthening	strengthen	VERB
ijtc-1108	61	19	or	or	CCONJ
ijtc-1108	61	20	weakening	weakening	NOUN
ijtc-1108	61	21	variables	variable	NOUN
ijtc-1108	61	22	(	(	PUNCT
ijtc-1108	61	23	moderation	moderation	NOUN
ijtc-1108	61	24	)	)	PUNCT
ijtc-1108	61	25	.	.	PUNCT
ijtc-1108	62	1	this	this	DET
ijtc-1108	62	2	research	research	NOUN
ijtc-1108	62	3	is	be	AUX
ijtc-1108	62	4	anticipated	anticipate	VERB
ijtc-1108	62	5	to	to	PART
ijtc-1108	62	6	make	make	VERB
ijtc-1108	62	7	a	a	DET
ijtc-1108	62	8	scholarly	scholarly	ADJ
ijtc-1108	62	9	contribution	contribution	NOUN
ijtc-1108	62	10	to	to	ADP
ijtc-1108	62	11	the	the	DET
ijtc-1108	62	12	field	field	NOUN
ijtc-1108	62	13	of	of	ADP
ijtc-1108	62	14	accounting	accounting	NOUN
ijtc-1108	62	15	and	and	CCONJ
ijtc-1108	62	16	taxation	taxation	NOUN
ijtc-1108	62	17	through	through	ADP
ijtc-1108	62	18	its	its	PRON
ijtc-1108	62	19	investigation	investigation	NOUN
ijtc-1108	62	20	of	of	ADP
ijtc-1108	62	21	monetary	monetary	ADJ
ijtc-1108	62	22	accountancy	accountancy	NOUN
ijtc-1108	62	23	.	.	PUNCT
ijtc-1108	63	1	this	this	DET
ijtc-1108	63	2	research	research	NOUN
ijtc-1108	63	3	will	will	AUX
ijtc-1108	63	4	help	help	VERB
ijtc-1108	63	5	dgt	dgt	NOUN
ijtc-1108	63	6	improve	improve	VERB
ijtc-1108	63	7	the	the	DET
ijtc-1108	63	8	understanding	understanding	NOUN
ijtc-1108	63	9	of	of	ADP
ijtc-1108	63	10	taxation	taxation	NOUN
ijtc-1108	63	11	for	for	ADP
ijtc-1108	63	12	msme	msme	NOUN
ijtc-1108	63	13	taxpayers	taxpayer	NOUN
ijtc-1108	63	14	.	.	PUNCT
ijtc-1108	64	1	this	this	PRON
ijtc-1108	64	2	will	will	AUX
ijtc-1108	64	3	increase	increase	VERB
ijtc-1108	64	4	taxpayer	taxpayer	NOUN
ijtc-1108	64	5	confidence	confidence	NOUN
ijtc-1108	64	6	in	in	ADP
ijtc-1108	64	7	the	the	DET
ijtc-1108	64	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1108	64	9	the	the	DET
ijtc-1108	64	10	effects	effect	NOUN
ijtc-1108	64	11	of	of	ADP
ijtc-1108	64	12	taxxsanctions	taxxsanction	NOUN
ijtc-1108	64	13	,	,	PUNCT
ijtc-1108	64	14	taxpayer	taxpayer	NOUN
ijtc-1108	64	15	awareness	awareness	NOUN
ijtc-1108	64	16	,	,	PUNCT
ijtc-1108	64	17	and	and	CCONJ
ijtc-1108	64	18	tax	tax	NOUN
ijtc-1108	64	19	understanding	understanding	NOUN
ijtc-1108	64	20	msme	msme	NOUN
ijtc-1108	64	21	on	on	ADP
ijtc-1108	64	22	tax	tax	NOUN
ijtc-1108	64	23	compliance	compliance	NOUN
ijtc-1108	64	24	:	:	PUNCT
ijtc-1108	64	25	the	the	DET
ijtc-1108	64	26	moderating	moderate	VERB
ijtc-1108	64	27	role	role	NOUN
ijtc-1108	64	28	of	of	ADP
ijtc-1108	64	29	risk	risk	NOUN
ijtc-1108	64	30	preference	preference	NOUN
ijtc-1108	64	31	yuliani	yuliani	NOUN
ijtc-1108	64	32	,	,	PUNCT
ijtc-1108	64	33	sistalia	sistalia	PROPN
ijtc-1108	64	34	,	,	PUNCT
ijtc-1108	64	35	and	and	CCONJ
ijtc-1108	64	36	yulianto	yulianto	NOUN
ijtc-1108	64	37	370	370	NUM
ijtc-1108	64	38	|	|	ADV
ijtc-1108	64	39	ilomata	ilomata	PROPN
ijtc-1108	64	40	international	international	ADJ
ijtc-1108	64	41	journal	journal	NOUN
ijtc-1108	64	42	of	of	ADP
ijtc-1108	64	43	tax	tax	PROPN
ijtc-1108	64	44	&	&	CCONJ
ijtc-1108	64	45	accounting	accounting	PROPN
ijtc-1108	64	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	64	47	dgt	dgt	PROPN
ijtc-1108	64	48	's	's	PART
ijtc-1108	64	49	ability	ability	NOUN
ijtc-1108	64	50	to	to	ADP
ijtc-1108	64	51	fulfilling	fulfil	VERB
ijtc-1108	64	52	its	its	PRON
ijtc-1108	64	53	tax	tax	NOUN
ijtc-1108	64	54	obligations	obligation	NOUN
ijtc-1108	64	55	.	.	PUNCT
ijtc-1108	65	1	e	e	X
ijtc-1108	65	2	-	-	PUNCT
ijtc-1108	65	3	filling	filling	NOUN
ijtc-1108	65	4	as	as	ADP
ijtc-1108	65	5	an	an	DET
ijtc-1108	65	6	innovation	innovation	NOUN
ijtc-1108	65	7	provide	provide	VERB
ijtc-1108	65	8	services	service	NOUN
ijtc-1108	65	9	for	for	ADP
ijtc-1108	65	10	taxpayers	taxpayer	NOUN
ijtc-1108	65	11	in	in	ADP
ijtc-1108	65	12	reporting	report	VERB
ijtc-1108	65	13	their	their	PRON
ijtc-1108	65	14	tax	tax	NOUN
ijtc-1108	65	15	report	report	NOUN
ijtc-1108	65	16	(	(	PUNCT
ijtc-1108	65	17	sulistyowati	sulistyowati	NOUN
ijtc-1108	65	18	et	et	PROPN
ijtc-1108	65	19	al	al	PROPN
ijtc-1108	65	20	.	.	PROPN
ijtc-1108	65	21	,	,	PUNCT
ijtc-1108	65	22	2020	2020	NUM
ijtc-1108	65	23	)	)	PUNCT
ijtc-1108	65	24	.	.	PUNCT
ijtc-1108	66	1	the	the	DET
ijtc-1108	66	2	phenomenon	phenomenon	NOUN
ijtc-1108	66	3	that	that	PRON
ijtc-1108	66	4	occurs	occur	VERB
ijtc-1108	66	5	among	among	ADP
ijtc-1108	66	6	smes	sme	NOUN
ijtc-1108	66	7	still	still	ADV
ijtc-1108	66	8	needs	need	VERB
ijtc-1108	66	9	to	to	PART
ijtc-1108	66	10	be	be	AUX
ijtc-1108	66	11	tax	tax	NOUN
ijtc-1108	66	12	-	-	PUNCT
ijtc-1108	66	13	compliant	compliant	NOUN
ijtc-1108	66	14	.	.	PUNCT
ijtc-1108	67	1	this	this	DET
ijtc-1108	67	2	study	study	NOUN
ijtc-1108	67	3	found	find	VERB
ijtc-1108	67	4	that	that	SCONJ
ijtc-1108	67	5	there	there	PRON
ijtc-1108	67	6	is	be	VERB
ijtc-1108	67	7	an	an	DET
ijtc-1108	67	8	increase	increase	NOUN
ijtc-1108	67	9	in	in	ADP
ijtc-1108	67	10	tax	tax	NOUN
ijtc-1108	67	11	sanctions	sanction	NOUN
ijtc-1108	67	12	,	,	PUNCT
ijtc-1108	67	13	a	a	DET
ijtc-1108	67	14	need	need	NOUN
ijtc-1108	67	15	for	for	ADP
ijtc-1108	67	16	knowledge	knowledge	NOUN
ijtc-1108	67	17	about	about	ADP
ijtc-1108	67	18	tax	tax	NOUN
ijtc-1108	67	19	regulations	regulation	NOUN
ijtc-1108	67	20	,	,	PUNCT
ijtc-1108	67	21	and	and	CCONJ
ijtc-1108	67	22	a	a	DET
ijtc-1108	67	23	lack	lack	NOUN
ijtc-1108	67	24	of	of	ADP
ijtc-1108	67	25	taxpayer	taxpayer	NOUN
ijtc-1108	67	26	awareness	awareness	NOUN
ijtc-1108	67	27	,	,	PUNCT
ijtc-1108	67	28	which	which	PRON
ijtc-1108	67	29	impacts	impact	VERB
ijtc-1108	67	30	the	the	DET
ijtc-1108	67	31	degree	degree	NOUN
ijtc-1108	67	32	of	of	ADP
ijtc-1108	67	33	compliance	compliance	NOUN
ijtc-1108	67	34	of	of	ADP
ijtc-1108	67	35	msme	msme	NOUN
ijtc-1108	67	36	taxpayers	taxpayer	NOUN
ijtc-1108	67	37	with	with	ADP
ijtc-1108	67	38	their	their	PRON
ijtc-1108	67	39	tax	tax	NOUN
ijtc-1108	67	40	obligations	obligation	NOUN
ijtc-1108	67	41	.	.	PUNCT
ijtc-1108	68	1	in	in	ADP
ijtc-1108	68	2	addition	addition	NOUN
ijtc-1108	68	3	,	,	PUNCT
ijtc-1108	68	4	risk	risk	NOUN
ijtc-1108	68	5	preference	preference	NOUN
ijtc-1108	68	6	is	be	AUX
ijtc-1108	68	7	used	use	VERB
ijtc-1108	68	8	to	to	PART
ijtc-1108	68	9	regulate	regulate	VERB
ijtc-1108	68	10	the	the	DET
ijtc-1108	68	11	relationship	relationship	NOUN
ijtc-1108	68	12	between	between	ADP
ijtc-1108	68	13	these	these	DET
ijtc-1108	68	14	components	component	NOUN
ijtc-1108	68	15	.	.	PUNCT
ijtc-1108	69	1	based	base	VERB
ijtc-1108	69	2	on	on	ADP
ijtc-1108	69	3	tax	tax	NOUN
ijtc-1108	69	4	revenue	revenue	NOUN
ijtc-1108	69	5	data	datum	NOUN
ijtc-1108	69	6	and	and	CCONJ
ijtc-1108	69	7	tax	tax	NOUN
ijtc-1108	69	8	compliance	compliance	NOUN
ijtc-1108	69	9	data	datum	NOUN
ijtc-1108	69	10	on	on	ADP
ijtc-1108	69	11	msmes	msme	NOUN
ijtc-1108	69	12	that	that	PRON
ijtc-1108	69	13	have	have	AUX
ijtc-1108	69	14	decreased	decrease	VERB
ijtc-1108	69	15	and	and	CCONJ
ijtc-1108	69	16	the	the	DET
ijtc-1108	69	17	inconsistent	inconsistent	ADJ
ijtc-1108	69	18	results	result	NOUN
ijtc-1108	69	19	of	of	ADP
ijtc-1108	69	20	previous	previous	ADJ
ijtc-1108	69	21	research	research	NOUN
ijtc-1108	69	22	,	,	PUNCT
ijtc-1108	69	23	this	this	DET
ijtc-1108	69	24	research	research	NOUN
ijtc-1108	69	25	will	will	AUX
ijtc-1108	69	26	reevaluate	reevaluate	VERB
ijtc-1108	69	27	"	"	PUNCT
ijtc-1108	69	28	the	the	DET
ijtc-1108	69	29	effects	effect	NOUN
ijtc-1108	69	30	of	of	ADP
ijtc-1108	69	31	tax	tax	NOUN
ijtc-1108	69	32	sanctions	sanction	NOUN
ijtc-1108	69	33	,	,	PUNCT
ijtc-1108	69	34	taxpayer	taxpayer	NOUN
ijtc-1108	69	35	awareness	awareness	NOUN
ijtc-1108	69	36	,	,	PUNCT
ijtc-1108	69	37	and	and	CCONJ
ijtc-1108	69	38	tax	tax	NOUN
ijtc-1108	69	39	understanding	understanding	NOUN
ijtc-1108	69	40	on	on	ADP
ijtc-1108	69	41	msme	msme	ADJ
ijtc-1108	69	42	tax	tax	NOUN
ijtc-1108	69	43	compliance	compliance	NOUN
ijtc-1108	69	44	:	:	PUNCT
ijtc-1108	69	45	the	the	DET
ijtc-1108	69	46	moderating	moderate	VERB
ijtc-1108	69	47	role	role	NOUN
ijtc-1108	69	48	of	of	ADP
ijtc-1108	69	49	risk	risk	NOUN
ijtc-1108	69	50	preference	preference	NOUN
ijtc-1108	69	51	.	.	PUNCT
ijtc-1108	69	52	"	"	PUNCT
ijtc-1108	69	53	.	.	PUNCT
ijtc-1108	70	1	prospect	prospect	PROPN
ijtc-1108	70	2	theory	theory	NOUN
ijtc-1108	70	3	this	this	DET
ijtc-1108	70	4	theory	theory	NOUN
ijtc-1108	70	5	explains	explain	VERB
ijtc-1108	70	6	how	how	SCONJ
ijtc-1108	70	7	a	a	DET
ijtc-1108	70	8	person	person	NOUN
ijtc-1108	70	9	acts	act	VERB
ijtc-1108	70	10	when	when	SCONJ
ijtc-1108	70	11	analyzing	analyze	VERB
ijtc-1108	70	12	risk	risk	NOUN
ijtc-1108	70	13	decisions	decision	NOUN
ijtc-1108	70	14	.	.	PUNCT
ijtc-1108	71	1	this	this	DET
ijtc-1108	71	2	theory	theory	NOUN
ijtc-1108	71	3	shows	show	VERB
ijtc-1108	71	4	that	that	SCONJ
ijtc-1108	71	5	when	when	SCONJ
ijtc-1108	71	6	individuals	individual	NOUN
ijtc-1108	71	7	are	be	AUX
ijtc-1108	71	8	productive	productive	ADJ
ijtc-1108	71	9	,	,	PUNCT
ijtc-1108	71	10	they	they	PRON
ijtc-1108	71	11	avoid	avoid	VERB
ijtc-1108	71	12	risk	risk	NOUN
ijtc-1108	71	13	(	(	PUNCT
ijtc-1108	71	14	risk	risk	NOUN
ijtc-1108	71	15	aversion	aversion	NOUN
ijtc-1108	71	16	)	)	PUNCT
ijtc-1108	71	17	and	and	CCONJ
ijtc-1108	71	18	take	take	VERB
ijtc-1108	71	19	risks	risk	NOUN
ijtc-1108	71	20	(	(	PUNCT
ijtc-1108	71	21	risk	risk	NOUN
ijtc-1108	71	22	seeking	seeking	NOUN
ijtc-1108	71	23	)	)	PUNCT
ijtc-1108	71	24	.	.	PUNCT
ijtc-1108	72	1	in	in	ADP
ijtc-1108	72	2	this	this	DET
ijtc-1108	72	3	theory	theory	NOUN
ijtc-1108	72	4	,	,	PUNCT
ijtc-1108	72	5	one	one	NUM
ijtc-1108	72	6	of	of	ADP
ijtc-1108	72	7	the	the	DET
ijtc-1108	72	8	relevances	relevance	NOUN
ijtc-1108	72	9	to	to	ADP
ijtc-1108	72	10	the	the	DET
ijtc-1108	72	11	consistency	consistency	NOUN
ijtc-1108	72	12	of	of	ADP
ijtc-1108	72	13	tax	tax	NOUN
ijtc-1108	72	14	compliance	compliance	NOUN
ijtc-1108	72	15	is	be	AUX
ijtc-1108	72	16	that	that	SCONJ
ijtc-1108	72	17	the	the	DET
ijtc-1108	72	18	risks	risk	NOUN
ijtc-1108	72	19	taken	take	VERB
ijtc-1108	72	20	by	by	ADP
ijtc-1108	72	21	taxpayers	taxpayer	NOUN
ijtc-1108	72	22	will	will	AUX
ijtc-1108	72	23	affect	affect	VERB
ijtc-1108	72	24	their	their	PRON
ijtc-1108	72	25	decision	decision	NOUN
ijtc-1108	72	26	to	to	PART
ijtc-1108	72	27	comply	comply	VERB
ijtc-1108	72	28	with	with	ADP
ijtc-1108	72	29	the	the	DET
ijtc-1108	72	30	applicable	applicable	ADJ
ijtc-1108	72	31	tax	tax	NOUN
ijtc-1108	72	32	provisions	provision	NOUN
ijtc-1108	72	33	.	.	PUNCT
ijtc-1108	73	1	prospect	prospect	NOUN
ijtc-1108	73	2	theory	theory	NOUN
ijtc-1108	73	3	provides	provide	VERB
ijtc-1108	73	4	an	an	DET
ijtc-1108	73	5	appropriate	appropriate	ADJ
ijtc-1108	73	6	theoretical	theoretical	ADJ
ijtc-1108	73	7	basis	basis	NOUN
ijtc-1108	73	8	for	for	ADP
ijtc-1108	73	9	moderating	moderate	VERB
ijtc-1108	73	10	risk	risk	NOUN
ijtc-1108	73	11	preferences	preference	NOUN
ijtc-1108	73	12	in	in	ADP
ijtc-1108	73	13	the	the	DET
ijtc-1108	73	14	relationship	relationship	NOUN
ijtc-1108	73	15	between	between	ADP
ijtc-1108	73	16	tax	tax	NOUN
ijtc-1108	73	17	compliance	compliance	NOUN
ijtc-1108	73	18	and	and	CCONJ
ijtc-1108	73	19	understanding	understand	VERB
ijtc-1108	73	20	tax	tax	NOUN
ijtc-1108	73	21	of	of	ADP
ijtc-1108	73	22	regulations	regulation	NOUN
ijtc-1108	73	23	.	.	PUNCT
ijtc-1108	74	1	this	this	DET
ijtc-1108	74	2	theory	theory	NOUN
ijtc-1108	74	3	explains	explain	VERB
ijtc-1108	74	4	that	that	SCONJ
ijtc-1108	74	5	when	when	SCONJ
ijtc-1108	74	6	taxpayers	taxpayer	NOUN
ijtc-1108	74	7	have	have	VERB
ijtc-1108	74	8	a	a	DET
ijtc-1108	74	9	high	high	ADJ
ijtc-1108	74	10	level	level	NOUN
ijtc-1108	74	11	of	of	ADP
ijtc-1108	74	12	risk	risk	NOUN
ijtc-1108	74	13	,	,	PUNCT
ijtc-1108	74	14	this	this	PRON
ijtc-1108	74	15	will	will	AUX
ijtc-1108	74	16	affect	affect	VERB
ijtc-1108	74	17	taxpayer	taxpayer	NOUN
ijtc-1108	74	18	compliance	compliance	NOUN
ijtc-1108	74	19	.	.	PUNCT
ijtc-1108	75	1	as	as	ADP
ijtc-1108	75	2	a	a	DET
ijtc-1108	75	3	result	result	NOUN
ijtc-1108	75	4	,	,	PUNCT
ijtc-1108	75	5	the	the	DET
ijtc-1108	75	6	low	low	ADJ
ijtc-1108	75	7	level	level	NOUN
ijtc-1108	75	8	of	of	ADP
ijtc-1108	75	9	tax	tax	NOUN
ijtc-1108	75	10	compliance	compliance	NOUN
ijtc-1108	75	11	is	be	AUX
ijtc-1108	75	12	caused	cause	VERB
ijtc-1108	75	13	by	by	ADP
ijtc-1108	75	14	a	a	DET
ijtc-1108	75	15	strong	strong	ADJ
ijtc-1108	75	16	relationship	relationship	NOUN
ijtc-1108	75	17	between	between	ADP
ijtc-1108	75	18	tax	tax	NOUN
ijtc-1108	75	19	compliance	compliance	NOUN
ijtc-1108	75	20	and	and	CCONJ
ijtc-1108	75	21	risk	risk	NOUN
ijtc-1108	75	22	preferences	preference	NOUN
ijtc-1108	75	23	,	,	PUNCT
ijtc-1108	75	24	so	so	SCONJ
ijtc-1108	75	25	that	that	SCONJ
ijtc-1108	75	26	taxpayers	taxpayer	NOUN
ijtc-1108	75	27	bear	bear	VERB
ijtc-1108	75	28	a	a	DET
ijtc-1108	75	29	greater	great	ADJ
ijtc-1108	75	30	burden	burden	NOUN
ijtc-1108	75	31	.	.	PUNCT
ijtc-1108	76	1	theory	theory	NOUN
ijtc-1108	76	2	of	of	ADP
ijtc-1108	76	3	attribution	attribution	NOUN
ijtc-1108	76	4	according	accord	VERB
ijtc-1108	76	5	to	to	ADP
ijtc-1108	76	6	the	the	DET
ijtc-1108	76	7	theory	theory	NOUN
ijtc-1108	76	8	of	of	ADP
ijtc-1108	76	9	attribution	attribution	NOUN
ijtc-1108	76	10	,	,	PUNCT
ijtc-1108	76	11	a	a	DET
ijtc-1108	76	12	person	person	NOUN
ijtc-1108	76	13	’s	’s	PART
ijtc-1108	76	14	unique	unique	ADJ
ijtc-1108	76	15	method	method	NOUN
ijtc-1108	76	16	of	of	ADP
ijtc-1108	76	17	assessing	assess	VERB
ijtc-1108	76	18	the	the	DET
ijtc-1108	76	19	behavior	behavior	NOUN
ijtc-1108	76	20	of	of	ADP
ijtc-1108	76	21	others	other	NOUN
ijtc-1108	76	22	depends	depend	VERB
ijtc-1108	76	23	on	on	ADP
ijtc-1108	76	24	their	their	PRON
ijtc-1108	76	25	understanding	understanding	NOUN
ijtc-1108	76	26	of	of	ADP
ijtc-1108	76	27	that	that	DET
ijtc-1108	76	28	person	person	NOUN
ijtc-1108	76	29	’s	’s	PART
ijtc-1108	76	30	behavior	behavior	NOUN
ijtc-1108	76	31	.	.	PUNCT
ijtc-1108	77	1	observing	observe	VERB
ijtc-1108	77	2	someone	someone	PRON
ijtc-1108	77	3	can	can	AUX
ijtc-1108	77	4	reveal	reveal	VERB
ijtc-1108	77	5	if	if	SCONJ
ijtc-1108	77	6	their	their	PRON
ijtc-1108	77	7	behavior	behavior	NOUN
ijtc-1108	77	8	stems	stem	VERB
ijtc-1108	77	9	from	from	ADP
ijtc-1108	77	10	an	an	DET
ijtc-1108	77	11	external	external	ADJ
ijtc-1108	77	12	or	or	CCONJ
ijtc-1108	77	13	internal	internal	ADJ
ijtc-1108	77	14	source	source	NOUN
ijtc-1108	77	15	.	.	PUNCT
ijtc-1108	78	1	the	the	DET
ijtc-1108	78	2	attribution	attribution	NOUN
ijtc-1108	78	3	hypothesis	hypothesis	NOUN
ijtc-1108	78	4	states	state	VERB
ijtc-1108	78	5	that	that	SCONJ
ijtc-1108	78	6	both	both	CCONJ
ijtc-1108	78	7	internal	internal	ADJ
ijtc-1108	78	8	and	and	CCONJ
ijtc-1108	78	9	external	external	ADJ
ijtc-1108	78	10	factors	factor	NOUN
ijtc-1108	78	11	,	,	PUNCT
ijtc-1108	78	12	such	such	ADJ
ijtc-1108	78	13	as	as	ADP
ijtc-1108	78	14	risk	risk	NOUN
ijtc-1108	78	15	preferences	preference	NOUN
ijtc-1108	78	16	,	,	PUNCT
ijtc-1108	78	17	taxpayer	taxpayer	NOUN
ijtc-1108	78	18	awareness	awareness	NOUN
ijtc-1108	78	19	,	,	PUNCT
ijtc-1108	78	20	tax	tax	NOUN
ijtc-1108	78	21	sanctions	sanction	NOUN
ijtc-1108	78	22	,	,	PUNCT
ijtc-1108	78	23	and	and	CCONJ
ijtc-1108	78	24	tax	tax	NOUN
ijtc-1108	78	25	comprehension	comprehension	NOUN
ijtc-1108	78	26	,	,	PUNCT
ijtc-1108	78	27	can	can	AUX
ijtc-1108	78	28	have	have	VERB
ijtc-1108	78	29	an	an	DET
ijtc-1108	78	30	impact	impact	NOUN
ijtc-1108	78	31	on	on	ADP
ijtc-1108	78	32	an	an	DET
ijtc-1108	78	33	individual	individual	NOUN
ijtc-1108	78	34	.	.	PUNCT
ijtc-1108	79	1	the	the	DET
ijtc-1108	79	2	concept	concept	NOUN
ijtc-1108	79	3	of	of	ADP
ijtc-1108	79	4	attribution	attribution	NOUN
ijtc-1108	79	5	clarifies	clarify	VERB
ijtc-1108	79	6	how	how	SCONJ
ijtc-1108	79	7	a	a	DET
ijtc-1108	79	8	person	person	NOUN
ijtc-1108	79	9	’s	’s	PART
ijtc-1108	79	10	risk	risk	NOUN
ijtc-1108	79	11	preferences	preference	NOUN
ijtc-1108	79	12	may	may	AUX
ijtc-1108	79	13	influence	influence	VERB
ijtc-1108	79	14	their	their	PRON
ijtc-1108	79	15	actions	action	NOUN
ijtc-1108	79	16	with	with	ADP
ijtc-1108	79	17	regard	regard	NOUN
ijtc-1108	79	18	to	to	ADP
ijtc-1108	79	19	things	thing	NOUN
ijtc-1108	79	20	like	like	ADP
ijtc-1108	79	21	tax	tax	NOUN
ijtc-1108	79	22	fines	fine	NOUN
ijtc-1108	79	23	,	,	PUNCT
ijtc-1108	79	24	taxpayer	taxpayer	NOUN
ijtc-1108	79	25	awareness	awareness	NOUN
ijtc-1108	79	26	,	,	PUNCT
ijtc-1108	79	27	and	and	CCONJ
ijtc-1108	79	28	tax	tax	NOUN
ijtc-1108	79	29	understanding	understanding	NOUN
ijtc-1108	79	30	.	.	PUNCT
ijtc-1108	80	1	people	people	NOUN
ijtc-1108	80	2	who	who	PRON
ijtc-1108	80	3	make	make	VERB
ijtc-1108	80	4	hight	hight	ADJ
ijtc-1108	80	5	-	-	PUNCT
ijtc-1108	80	6	risk	risk	NOUN
ijtc-1108	80	7	decisions	decision	NOUN
ijtc-1108	80	8	may	may	AUX
ijtc-1108	80	9	act	act	VERB
ijtc-1108	80	10	differently	differently	ADV
ijtc-1108	80	11	from	from	ADP
ijtc-1108	80	12	those	those	PRON
ijtc-1108	80	13	who	who	PRON
ijtc-1108	80	14	have	have	VERB
ijtc-1108	80	15	low	low	ADJ
ijtc-1108	80	16	-	-	PUNCT
ijtc-1108	80	17	risk	risk	NOUN
ijtc-1108	80	18	preferences	preference	NOUN
ijtc-1108	80	19	.	.	PUNCT
ijtc-1108	81	1	tax	tax	NOUN
ijtc-1108	81	2	sanctions	sanction	NOUN
ijtc-1108	81	3	'	'	PART
ijtc-1108	81	4	impact	impact	NOUN
ijtc-1108	81	5	on	on	ADP
ijtc-1108	81	6	taxpayer	taxpayer	NOUN
ijtc-1108	81	7	compliance	compliance	NOUN
ijtc-1108	81	8	in	in	ADP
ijtc-1108	81	9	other	other	ADJ
ijtc-1108	81	10	words	word	NOUN
ijtc-1108	81	11	,	,	PUNCT
ijtc-1108	81	12	tax	tax	NOUN
ijtc-1108	81	13	sanctions	sanction	NOUN
ijtc-1108	81	14	are	be	AUX
ijtc-1108	81	15	tools	tool	NOUN
ijtc-1108	81	16	to	to	PART
ijtc-1108	81	17	stop	stop	VERB
ijtc-1108	81	18	taxpayers	taxpayer	NOUN
ijtc-1108	81	19	from	from	ADP
ijtc-1108	81	20	breaking	break	VERB
ijtc-1108	81	21	tax	tax	NOUN
ijtc-1108	81	22	norms	norm	NOUN
ijtc-1108	81	23	.	.	PUNCT
ijtc-1108	82	1	they	they	PRON
ijtc-1108	82	2	act	act	VERB
ijtc-1108	82	3	as	as	ADP
ijtc-1108	82	4	a	a	DET
ijtc-1108	82	5	safety	safety	NOUN
ijtc-1108	82	6	net	net	NOUN
ijtc-1108	82	7	to	to	PART
ijtc-1108	82	8	ensure	ensure	VERB
ijtc-1108	82	9	that	that	SCONJ
ijtc-1108	82	10	judgments	judgment	NOUN
ijtc-1108	82	11	made	make	VERB
ijtc-1108	82	12	by	by	ADP
ijtc-1108	82	13	tax	tax	NOUN
ijtc-1108	82	14	rules	rule	NOUN
ijtc-1108	82	15	and	and	CCONJ
ijtc-1108	82	16	regulations	regulation	NOUN
ijtc-1108	82	17	,	,	PUNCT
ijtc-1108	82	18	also	also	ADV
ijtc-1108	82	19	known	know	VERB
ijtc-1108	82	20	as	as	ADP
ijtc-1108	82	21	tax	tax	NOUN
ijtc-1108	82	22	norms	norm	NOUN
ijtc-1108	82	23	,	,	PUNCT
ijtc-1108	82	24	are	be	AUX
ijtc-1108	82	25	surely	surely	ADV
ijtc-1108	82	26	followed	follow	VERB
ijtc-1108	82	27	,	,	PUNCT
ijtc-1108	82	28	obeyed	obey	VERB
ijtc-1108	82	29	,	,	PUNCT
ijtc-1108	82	30	and	and	CCONJ
ijtc-1108	82	31	obeyed	obey	VERB
ijtc-1108	82	32	(	(	PUNCT
ijtc-1108	82	33	mandowally	mandowally	ADV
ijtc-1108	82	34	et	et	PROPN
ijtc-1108	82	35	al	al	PROPN
ijtc-1108	82	36	.	.	PROPN
ijtc-1108	82	37	,	,	PUNCT
ijtc-1108	82	38	2020	2020	NUM
ijtc-1108	82	39	)	)	PUNCT
ijtc-1108	82	40	.	.	PUNCT
ijtc-1108	83	1	according	accord	VERB
ijtc-1108	83	2	to	to	ADP
ijtc-1108	83	3	attribution	attribution	NOUN
ijtc-1108	83	4	theory	theory	NOUN
ijtc-1108	83	5	,	,	PUNCT
ijtc-1108	83	6	attributions	attribution	NOUN
ijtc-1108	83	7	made	make	VERB
ijtc-1108	83	8	by	by	ADP
ijtc-1108	83	9	people	people	NOUN
ijtc-1108	83	10	to	to	ADP
ijtc-1108	83	11	outside	outside	ADJ
ijtc-1108	83	12	forces	force	NOUN
ijtc-1108	83	13	may	may	AUX
ijtc-1108	83	14	promote	promote	VERB
ijtc-1108	83	15	compliance	compliance	NOUN
ijtc-1108	83	16	if	if	SCONJ
ijtc-1108	83	17	tax	tax	NOUN
ijtc-1108	83	18	consequences	consequence	NOUN
ijtc-1108	83	19	are	be	AUX
ijtc-1108	83	20	seen	see	VERB
ijtc-1108	83	21	as	as	ADP
ijtc-1108	83	22	a	a	DET
ijtc-1108	83	23	serious	serious	ADJ
ijtc-1108	83	24	threat	threat	NOUN
ijtc-1108	83	25	.	.	PUNCT
ijtc-1108	84	1	tax	tax	NOUN
ijtc-1108	84	2	goal	goal	NOUN
ijtc-1108	84	3	of	of	ADP
ijtc-1108	84	4	tax	tax	NOUN
ijtc-1108	84	5	sanctions	sanction	NOUN
ijtc-1108	84	6	is	be	AUX
ijtc-1108	84	7	to	to	PART
ijtc-1108	84	8	increase	increase	VERB
ijtc-1108	84	9	taxpayer	taxpayer	NOUN
ijtc-1108	84	10	adherence	adherence	NOUN
ijtc-1108	84	11	to	to	ADP
ijtc-1108	84	12	their	their	PRON
ijtc-1108	84	13	tax	tax	NOUN
ijtc-1108	84	14	commitments	commitment	NOUN
ijtc-1108	84	15	.	.	PUNCT
ijtc-1108	85	1	the	the	DET
ijtc-1108	85	2	severity	severity	NOUN
ijtc-1108	85	3	or	or	CCONJ
ijtc-1108	85	4	amount	amount	NOUN
ijtc-1108	85	5	of	of	ADP
ijtc-1108	85	6	tax	tax	NOUN
ijtc-1108	85	7	penalties	penalty	NOUN
ijtc-1108	85	8	enhances	enhance	VERB
ijtc-1108	85	9	the	the	DET
ijtc-1108	85	10	degree	degree	NOUN
ijtc-1108	85	11	of	of	ADP
ijtc-1108	85	12	compliance	compliance	NOUN
ijtc-1108	85	13	.	.	PUNCT
ijtc-1108	86	1	sanctions	sanction	NOUN
ijtc-1108	86	2	have	have	AUX
ijtc-1108	86	3	been	be	AUX
ijtc-1108	86	4	incorporated	incorporate	VERB
ijtc-1108	86	5	into	into	ADP
ijtc-1108	86	6	the	the	DET
ijtc-1108	86	7	tax	tax	NOUN
ijtc-1108	86	8	system	system	NOUN
ijtc-1108	86	9	to	to	PART
ijtc-1108	86	10	encourage	encourage	VERB
ijtc-1108	86	11	taxpayer	taxpayer	NOUN
ijtc-1108	86	12	compliance	compliance	NOUN
ijtc-1108	86	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1108	86	14	the	the	DET
ijtc-1108	86	15	effects	effect	NOUN
ijtc-1108	86	16	of	of	ADP
ijtc-1108	86	17	taxxsanctions	taxxsanction	NOUN
ijtc-1108	86	18	,	,	PUNCT
ijtc-1108	86	19	taxpayer	taxpayer	NOUN
ijtc-1108	86	20	awareness	awareness	NOUN
ijtc-1108	86	21	,	,	PUNCT
ijtc-1108	86	22	and	and	CCONJ
ijtc-1108	86	23	tax	tax	NOUN
ijtc-1108	86	24	understanding	understanding	NOUN
ijtc-1108	86	25	msme	msme	NOUN
ijtc-1108	86	26	on	on	ADP
ijtc-1108	86	27	tax	tax	NOUN
ijtc-1108	86	28	compliance	compliance	NOUN
ijtc-1108	86	29	:	:	PUNCT
ijtc-1108	86	30	the	the	DET
ijtc-1108	86	31	moderating	moderate	VERB
ijtc-1108	86	32	role	role	NOUN
ijtc-1108	86	33	of	of	ADP
ijtc-1108	86	34	risk	risk	NOUN
ijtc-1108	86	35	preference	preference	NOUN
ijtc-1108	86	36	yuliani	yuliani	NOUN
ijtc-1108	86	37	,	,	PUNCT
ijtc-1108	86	38	sistalia	sistalia	PROPN
ijtc-1108	86	39	,	,	PUNCT
ijtc-1108	86	40	and	and	CCONJ
ijtc-1108	86	41	yulianto	yulianto	NOUN
ijtc-1108	86	42	371	371	NUM
ijtc-1108	86	43	|	|	ADV
ijtc-1108	86	44	ilomata	ilomata	PROPN
ijtc-1108	86	45	international	international	ADJ
ijtc-1108	86	46	journal	journal	NOUN
ijtc-1108	86	47	of	of	ADP
ijtc-1108	86	48	tax	tax	PROPN
ijtc-1108	86	49	&	&	CCONJ
ijtc-1108	86	50	accounting	accounting	PROPN
ijtc-1108	86	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	86	52	concerning	concern	VERB
ijtc-1108	86	53	their	their	PRON
ijtc-1108	86	54	tax	tax	NOUN
ijtc-1108	86	55	obligations	obligation	NOUN
ijtc-1108	86	56	.	.	PUNCT
ijtc-1108	87	1	research	research	NOUN
ijtc-1108	87	2	supports	support	VERB
ijtc-1108	87	3	the	the	DET
ijtc-1108	87	4	study	study	NOUN
ijtc-1108	87	5	's	's	PART
ijtc-1108	87	6	findings	finding	NOUN
ijtc-1108	87	7	(	(	PUNCT
ijtc-1108	87	8	afif	afif	PROPN
ijtc-1108	87	9	&	&	CCONJ
ijtc-1108	87	10	yulianti	yulianti	PROPN
ijtc-1108	87	11	,	,	PUNCT
ijtc-1108	87	12	2019	2019	NUM
ijtc-1108	87	13	)	)	PUNCT
ijtc-1108	87	14	;	;	PUNCT
ijtc-1108	87	15	(	(	PUNCT
ijtc-1108	87	16	maghriby	maghriby	PROPN
ijtc-1108	87	17	&	&	CCONJ
ijtc-1108	87	18	ramdani	ramdani	PROPN
ijtc-1108	87	19	,	,	PUNCT
ijtc-1108	87	20	2020	2020	NUM
ijtc-1108	87	21	)	)	PUNCT
ijtc-1108	87	22	.	.	PUNCT
ijtc-1108	88	1	h1	h1	PROPN
ijtc-1108	88	2	:	:	PUNCT
ijtc-1108	88	3	tax	tax	NOUN
ijtc-1108	88	4	sanctions	sanction	NOUN
ijtc-1108	88	5	have	have	VERB
ijtc-1108	88	6	an	an	DET
ijtc-1108	88	7	impact	impact	NOUN
ijtc-1108	88	8	on	on	ADP
ijtc-1108	88	9	taxpayer	taxpayer	NOUN
ijtc-1108	88	10	compliance	compliance	NOUN
ijtc-1108	88	11	.	.	PUNCT
ijtc-1108	89	1	the	the	DET
ijtc-1108	89	2	influence	influence	NOUN
ijtc-1108	89	3	of	of	ADP
ijtc-1108	89	4	taxpayer	taxpayer	NOUN
ijtc-1108	89	5	awareness	awareness	NOUN
ijtc-1108	89	6	on	on	ADP
ijtc-1108	89	7	taxpayer	taxpayer	NOUN
ijtc-1108	89	8	compliance	compliance	NOUN
ijtc-1108	89	9	the	the	DET
ijtc-1108	89	10	degree	degree	NOUN
ijtc-1108	89	11	of	of	ADP
ijtc-1108	89	12	someone	someone	PRON
ijtc-1108	89	13	's	's	PART
ijtc-1108	89	14	understanding	understanding	NOUN
ijtc-1108	89	15	of	of	ADP
ijtc-1108	89	16	their	their	PRON
ijtc-1108	89	17	tax	tax	NOUN
ijtc-1108	89	18	responsibilities	responsibility	NOUN
ijtc-1108	89	19	,	,	PUNCT
ijtc-1108	89	20	including	include	VERB
ijtc-1108	89	21	their	their	PRON
ijtc-1108	89	22	desire	desire	NOUN
ijtc-1108	89	23	to	to	PART
ijtc-1108	89	24	make	make	VERB
ijtc-1108	89	25	contributions	contribution	NOUN
ijtc-1108	89	26	to	to	ADP
ijtc-1108	89	27	fulfilling	fulfil	VERB
ijtc-1108	89	28	their	their	PRON
ijtc-1108	89	29	tax	tax	NOUN
ijtc-1108	89	30	payment	payment	NOUN
ijtc-1108	89	31	requirements	requirement	NOUN
ijtc-1108	89	32	,	,	PUNCT
ijtc-1108	89	33	is	be	AUX
ijtc-1108	89	34	known	know	VERB
ijtc-1108	89	35	as	as	ADP
ijtc-1108	89	36	their	their	PRON
ijtc-1108	89	37	tax	tax	NOUN
ijtc-1108	89	38	awareness	awareness	NOUN
ijtc-1108	89	39	.	.	PUNCT
ijtc-1108	90	1	understanding	understand	VERB
ijtc-1108	90	2	how	how	SCONJ
ijtc-1108	90	3	people	people	NOUN
ijtc-1108	90	4	attribute	attribute	VERB
ijtc-1108	90	5	things	thing	NOUN
ijtc-1108	90	6	according	accord	VERB
ijtc-1108	90	7	to	to	ADP
ijtc-1108	90	8	their	their	PRON
ijtc-1108	90	9	degree	degree	NOUN
ijtc-1108	90	10	of	of	ADP
ijtc-1108	90	11	taxpayer	taxpayer	NOUN
ijtc-1108	90	12	awareness	awareness	NOUN
ijtc-1108	90	13	is	be	AUX
ijtc-1108	90	14	possible	possible	ADJ
ijtc-1108	90	15	with	with	ADP
ijtc-1108	90	16	the	the	DET
ijtc-1108	90	17	aid	aid	NOUN
ijtc-1108	90	18	of	of	ADP
ijtc-1108	90	19	attribution	attribution	NOUN
ijtc-1108	90	20	theory	theory	NOUN
ijtc-1108	90	21	.	.	PUNCT
ijtc-1108	91	1	people	people	NOUN
ijtc-1108	91	2	's	's	PART
ijtc-1108	91	3	perceptions	perception	NOUN
ijtc-1108	91	4	of	of	ADP
ijtc-1108	91	5	the	the	DET
ijtc-1108	91	6	significance	significance	NOUN
ijtc-1108	91	7	of	of	ADP
ijtc-1108	91	8	compliance	compliance	NOUN
ijtc-1108	91	9	may	may	AUX
ijtc-1108	91	10	change	change	VERB
ijtc-1108	91	11	if	if	SCONJ
ijtc-1108	91	12	awareness	awareness	NOUN
ijtc-1108	91	13	is	be	AUX
ijtc-1108	91	14	understood	understand	VERB
ijtc-1108	91	15	to	to	PART
ijtc-1108	91	16	be	be	AUX
ijtc-1108	91	17	the	the	DET
ijtc-1108	91	18	outcome	outcome	NOUN
ijtc-1108	91	19	of	of	ADP
ijtc-1108	91	20	individual	individual	ADJ
ijtc-1108	91	21	knowledge	knowledge	NOUN
ijtc-1108	91	22	and	and	CCONJ
ijtc-1108	91	23	consciousness	consciousness	NOUN
ijtc-1108	91	24	.	.	PUNCT
ijtc-1108	92	1	taxpayers	taxpayer	NOUN
ijtc-1108	92	2	are	be	AUX
ijtc-1108	92	3	more	more	ADV
ijtc-1108	92	4	obedient	obedient	ADJ
ijtc-1108	92	5	in	in	ADP
ijtc-1108	92	6	meeting	meet	VERB
ijtc-1108	92	7	their	their	PRON
ijtc-1108	92	8	duties	duty	NOUN
ijtc-1108	92	9	when	when	SCONJ
ijtc-1108	92	10	they	they	PRON
ijtc-1108	92	11	are	be	AUX
ijtc-1108	92	12	better	well	ADV
ijtc-1108	92	13	conscious	conscious	ADJ
ijtc-1108	92	14	of	of	ADP
ijtc-1108	92	15	their	their	PRON
ijtc-1108	92	16	commitments	commitment	NOUN
ijtc-1108	92	17	(	(	PUNCT
ijtc-1108	92	18	andaningsih	andaningsih	NOUN
ijtc-1108	92	19	et	et	PROPN
ijtc-1108	92	20	al	al	PROPN
ijtc-1108	92	21	.	.	PROPN
ijtc-1108	92	22	,	,	PUNCT
ijtc-1108	92	23	2022	2022	NUM
ijtc-1108	92	24	)	)	PUNCT
ijtc-1108	92	25	.	.	PUNCT
ijtc-1108	93	1	the	the	DET
ijtc-1108	93	2	results	result	NOUN
ijtc-1108	93	3	of	of	ADP
ijtc-1108	93	4	(	(	PUNCT
ijtc-1108	93	5	aprilianti	aprilianti	ADJ
ijtc-1108	93	6	,	,	PUNCT
ijtc-1108	93	7	2021	2021	NUM
ijtc-1108	93	8	)	)	PUNCT
ijtc-1108	93	9	and	and	CCONJ
ijtc-1108	93	10	(	(	PUNCT
ijtc-1108	93	11	zuli	zuli	NOUN
ijtc-1108	93	12	alfina	alfina	NOUN
ijtc-1108	93	13	,	,	PUNCT
ijtc-1108	93	14	2021	2021	NUM
ijtc-1108	93	15	)	)	PUNCT
ijtc-1108	93	16	are	be	AUX
ijtc-1108	93	17	corroborated	corroborate	VERB
ijtc-1108	93	18	by	by	ADP
ijtc-1108	93	19	this	this	DET
ijtc-1108	93	20	study	study	NOUN
ijtc-1108	93	21	.	.	PUNCT
ijtc-1108	94	1	h2	h2	NOUN
ijtc-1108	94	2	:	:	PUNCT
ijtc-1108	94	3	taxpayer	taxpayer	NOUN
ijtc-1108	94	4	awareness	awareness	NOUN
ijtc-1108	94	5	has	have	VERB
ijtc-1108	94	6	positive	positive	ADJ
ijtc-1108	94	7	effects	effect	NOUN
ijtc-1108	94	8	on	on	ADP
ijtc-1108	94	9	taxpayer	taxpayer	NOUN
ijtc-1108	94	10	compliance	compliance	NOUN
ijtc-1108	94	11	.	.	PUNCT
ijtc-1108	95	1	the	the	DET
ijtc-1108	95	2	effects	effect	NOUN
ijtc-1108	95	3	of	of	ADP
ijtc-1108	95	4	understanding	understand	VERB
ijtc-1108	95	5	taxation	taxation	NOUN
ijtc-1108	95	6	on	on	ADP
ijtc-1108	95	7	taxpayer	taxpayer	NOUN
ijtc-1108	95	8	compliance	compliance	NOUN
ijtc-1108	95	9	the	the	DET
ijtc-1108	95	10	attribution	attribution	NOUN
ijtc-1108	95	11	theory	theory	NOUN
ijtc-1108	95	12	states	state	VERB
ijtc-1108	95	13	that	that	SCONJ
ijtc-1108	95	14	how	how	SCONJ
ijtc-1108	95	15	one	one	PRON
ijtc-1108	95	16	interprets	interpret	VERB
ijtc-1108	95	17	one	one	NUM
ijtc-1108	95	18	's	's	PART
ijtc-1108	95	19	understanding	understanding	NOUN
ijtc-1108	95	20	of	of	ADP
ijtc-1108	95	21	taxes	taxis	NOUN
ijtc-1108	95	22	to	to	ADP
ijtc-1108	95	23	internal	internal	ADJ
ijtc-1108	95	24	elements	element	NOUN
ijtc-1108	95	25	,	,	PUNCT
ijtc-1108	95	26	such	such	ADJ
ijtc-1108	95	27	as	as	ADP
ijtc-1108	95	28	knowledge	knowledge	NOUN
ijtc-1108	95	29	and	and	CCONJ
ijtc-1108	95	30	individual	individual	ADJ
ijtc-1108	95	31	effort	effort	NOUN
ijtc-1108	95	32	,	,	PUNCT
ijtc-1108	95	33	can	can	AUX
ijtc-1108	95	34	impact	impact	VERB
ijtc-1108	95	35	that	that	DET
ijtc-1108	95	36	understanding	understanding	NOUN
ijtc-1108	95	37	when	when	SCONJ
ijtc-1108	95	38	it	it	PRON
ijtc-1108	95	39	comes	come	VERB
ijtc-1108	95	40	to	to	ADP
ijtc-1108	95	41	tax	tax	NOUN
ijtc-1108	95	42	compliance	compliance	NOUN
ijtc-1108	95	43	.	.	PUNCT
ijtc-1108	96	1	understanding	understand	VERB
ijtc-1108	96	2	taxes	taxis	NOUN
ijtc-1108	96	3	is	be	AUX
ijtc-1108	96	4	one	one	NUM
ijtc-1108	96	5	approach	approach	NOUN
ijtc-1108	96	6	for	for	ADP
ijtc-1108	96	7	msmes	msme	NOUN
ijtc-1108	96	8	to	to	PART
ijtc-1108	96	9	learn	learn	VERB
ijtc-1108	96	10	about	about	ADP
ijtc-1108	96	11	tax	tax	NOUN
ijtc-1108	96	12	laws	law	NOUN
ijtc-1108	96	13	and	and	CCONJ
ijtc-1108	96	14	processes	process	NOUN
ijtc-1108	96	15	and	and	CCONJ
ijtc-1108	96	16	apply	apply	VERB
ijtc-1108	96	17	them	they	PRON
ijtc-1108	96	18	to	to	ADP
ijtc-1108	96	19	tax	tax	NOUN
ijtc-1108	96	20	-	-	PUNCT
ijtc-1108	96	21	related	relate	VERB
ijtc-1108	96	22	tasks	task	NOUN
ijtc-1108	96	23	like	like	ADP
ijtc-1108	96	24	filing	file	VERB
ijtc-1108	96	25	tax	tax	NOUN
ijtc-1108	96	26	returns	return	NOUN
ijtc-1108	96	27	and	and	CCONJ
ijtc-1108	96	28	making	make	VERB
ijtc-1108	96	29	payments	payment	NOUN
ijtc-1108	96	30	(	(	PUNCT
ijtc-1108	96	31	wardani	wardani	PROPN
ijtc-1108	96	32	&	&	CCONJ
ijtc-1108	96	33	nistiana	nistiana	PROPN
ijtc-1108	96	34	,	,	PUNCT
ijtc-1108	96	35	2022	2022	NUM
ijtc-1108	96	36	)	)	PUNCT
ijtc-1108	96	37	.	.	PUNCT
ijtc-1108	97	1	a	a	DET
ijtc-1108	97	2	taxpayer	taxpayer	NOUN
ijtc-1108	97	3	more	more	ADV
ijtc-1108	97	4	knowledgeable	knowledgeable	ADJ
ijtc-1108	97	5	about	about	ADP
ijtc-1108	97	6	taxes	taxis	NOUN
ijtc-1108	97	7	will	will	AUX
ijtc-1108	97	8	also	also	ADV
ijtc-1108	97	9	be	be	AUX
ijtc-1108	97	10	more	more	ADV
ijtc-1108	97	11	aware	aware	ADJ
ijtc-1108	97	12	of	of	ADP
ijtc-1108	97	13	the	the	DET
ijtc-1108	97	14	repercussions	repercussion	NOUN
ijtc-1108	97	15	of	of	ADP
ijtc-1108	97	16	failing	fail	VERB
ijtc-1108	97	17	to	to	PART
ijtc-1108	97	18	file	file	VERB
ijtc-1108	97	19	their	their	PRON
ijtc-1108	97	20	taxes	taxis	NOUN
ijtc-1108	97	21	on	on	ADP
ijtc-1108	97	22	time	time	NOUN
ijtc-1108	97	23	.	.	PUNCT
ijtc-1108	98	1	they	they	PRON
ijtc-1108	98	2	will	will	AUX
ijtc-1108	98	3	be	be	AUX
ijtc-1108	98	4	more	more	ADV
ijtc-1108	98	5	capable	capable	ADJ
ijtc-1108	98	6	of	of	ADP
ijtc-1108	98	7	adhering	adhere	VERB
ijtc-1108	98	8	to	to	PART
ijtc-1108	98	9	tax	tax	VERB
ijtc-1108	98	10	laws	law	NOUN
ijtc-1108	98	11	if	if	SCONJ
ijtc-1108	98	12	they	they	PRON
ijtc-1108	98	13	understand	understand	VERB
ijtc-1108	98	14	them	they	PRON
ijtc-1108	98	15	better	well	ADV
ijtc-1108	98	16	.	.	PUNCT
ijtc-1108	99	1	on	on	ADP
ijtc-1108	99	2	the	the	DET
ijtc-1108	99	3	other	other	ADJ
ijtc-1108	99	4	hand	hand	NOUN
ijtc-1108	99	5	,	,	PUNCT
ijtc-1108	99	6	they	they	PRON
ijtc-1108	99	7	will	will	AUX
ijtc-1108	99	8	only	only	ADV
ijtc-1108	99	9	be	be	AUX
ijtc-1108	99	10	compliant	compliant	ADJ
ijtc-1108	99	11	if	if	SCONJ
ijtc-1108	99	12	they	they	PRON
ijtc-1108	99	13	know	know	VERB
ijtc-1108	99	14	more	more	ADJ
ijtc-1108	99	15	about	about	ADP
ijtc-1108	99	16	tax	tax	NOUN
ijtc-1108	99	17	laws	law	NOUN
ijtc-1108	99	18	.	.	PUNCT
ijtc-1108	100	1	research	research	NOUN
ijtc-1108	100	2	by	by	ADP
ijtc-1108	100	3	putra	putra	PROPN
ijtc-1108	100	4	et	et	PROPN
ijtc-1108	100	5	al	al	PROPN
ijtc-1108	100	6	.	.	PROPN
ijtc-1108	100	7	(	(	PUNCT
ijtc-1108	100	8	2020	2020	NUM
ijtc-1108	100	9	)	)	PUNCT
ijtc-1108	100	10	,	,	PUNCT
ijtc-1108	100	11	khadijah	khadijah	PROPN
ijtc-1108	100	12	(	(	PUNCT
ijtc-1108	100	13	2021	2021	NUM
ijtc-1108	100	14	)	)	PUNCT
ijtc-1108	100	15	,	,	PUNCT
ijtc-1108	100	16	(	(	PUNCT
ijtc-1108	100	17	zuli	zuli	NOUN
ijtc-1108	100	18	alfina	alfina	NOUN
ijtc-1108	100	19	,	,	PUNCT
ijtc-1108	100	20	2021	2021	NUM
ijtc-1108	100	21	)	)	PUNCT
ijtc-1108	100	22	,	,	PUNCT
ijtc-1108	100	23	and	and	CCONJ
ijtc-1108	100	24	(	(	PUNCT
ijtc-1108	100	25	wulandari	wulandari	X
ijtc-1108	100	26	,	,	PUNCT
ijtc-1108	100	27	2020a	2020a	NOUN
ijtc-1108	100	28	)	)	PUNCT
ijtc-1108	100	29	corroborates	corroborate	VERB
ijtc-1108	100	30	the	the	DET
ijtc-1108	100	31	findings	finding	NOUN
ijtc-1108	100	32	of	of	ADP
ijtc-1108	100	33	this	this	DET
ijtc-1108	100	34	investigation	investigation	NOUN
ijtc-1108	100	35	.	.	PUNCT
ijtc-1108	101	1	h3	h3	NOUN
ijtc-1108	101	2	:	:	PUNCT
ijtc-1108	101	3	understanding	understand	VERB
ijtc-1108	101	4	mandatory	mandatory	ADJ
ijtc-1108	101	5	taxation	taxation	NOUN
ijtc-1108	101	6	affects	affect	VERB
ijtc-1108	101	7	mandatory	mandatory	ADJ
ijtc-1108	101	8	tax	tax	NOUN
ijtc-1108	101	9	compliance	compliance	NOUN
ijtc-1108	101	10	.	.	PUNCT
ijtc-1108	102	1	the	the	DET
ijtc-1108	102	2	effects	effect	NOUN
ijtc-1108	102	3	of	of	ADP
ijtc-1108	102	4	tax	tax	NOUN
ijtc-1108	102	5	sanctions	sanction	NOUN
ijtc-1108	102	6	moderate	moderate	ADJ
ijtc-1108	102	7	risk	risk	NOUN
ijtc-1108	102	8	preference	preference	NOUN
ijtc-1108	102	9	on	on	ADP
ijtc-1108	102	10	taxpayer	taxpayer	NOUN
ijtc-1108	102	11	compliance	compliance	NOUN
ijtc-1108	102	12	.	.	PUNCT
ijtc-1108	103	1	prospect	prospect	NOUN
ijtc-1108	103	2	theory	theory	NOUN
ijtc-1108	103	3	explains	explain	VERB
ijtc-1108	103	4	how	how	SCONJ
ijtc-1108	103	5	tax	tax	NOUN
ijtc-1108	103	6	compliance	compliance	NOUN
ijtc-1108	103	7	may	may	AUX
ijtc-1108	103	8	be	be	AUX
ijtc-1108	103	9	influenced	influence	VERB
ijtc-1108	103	10	by	by	ADP
ijtc-1108	103	11	a	a	DET
ijtc-1108	103	12	fear	fear	NOUN
ijtc-1108	103	13	of	of	ADP
ijtc-1108	103	14	losing	lose	VERB
ijtc-1108	103	15	money	money	NOUN
ijtc-1108	103	16	due	due	ADP
ijtc-1108	103	17	to	to	ADP
ijtc-1108	103	18	a	a	DET
ijtc-1108	103	19	tax	tax	NOUN
ijtc-1108	103	20	penalty	penalty	NOUN
ijtc-1108	103	21	.	.	PUNCT
ijtc-1108	104	1	when	when	SCONJ
ijtc-1108	104	2	tax	tax	NOUN
ijtc-1108	104	3	penalties	penalty	NOUN
ijtc-1108	104	4	are	be	AUX
ijtc-1108	104	5	viewed	view	VERB
ijtc-1108	104	6	as	as	ADP
ijtc-1108	104	7	possible	possible	ADJ
ijtc-1108	104	8	losses	loss	NOUN
ijtc-1108	104	9	,	,	PUNCT
ijtc-1108	104	10	there	there	PRON
ijtc-1108	104	11	may	may	AUX
ijtc-1108	104	12	be	be	AUX
ijtc-1108	104	13	a	a	DET
ijtc-1108	104	14	spike	spike	NOUN
ijtc-1108	104	15	in	in	ADP
ijtc-1108	104	16	tax	tax	NOUN
ijtc-1108	104	17	compliance	compliance	NOUN
ijtc-1108	104	18	to	to	PART
ijtc-1108	104	19	prevent	prevent	VERB
ijtc-1108	104	20	these	these	DET
ijtc-1108	104	21	losses	loss	NOUN
ijtc-1108	104	22	.	.	PUNCT
ijtc-1108	105	1	high	high	ADJ
ijtc-1108	105	2	-	-	PUNCT
ijtc-1108	105	3	risk	risk	NOUN
ijtc-1108	105	4	taxpayers	taxpayer	NOUN
ijtc-1108	105	5	typically	typically	ADV
ijtc-1108	105	6	comply	comply	VERB
ijtc-1108	105	7	with	with	ADP
ijtc-1108	105	8	tax	tax	NOUN
ijtc-1108	105	9	responsibilities	responsibility	NOUN
ijtc-1108	105	10	because	because	SCONJ
ijtc-1108	105	11	risk	risk	NOUN
ijtc-1108	105	12	preferences	preference	NOUN
ijtc-1108	105	13	can	can	AUX
ijtc-1108	105	14	boost	boost	VERB
ijtc-1108	105	15	the	the	DET
ijtc-1108	105	16	implementation	implementation	NOUN
ijtc-1108	105	17	of	of	ADP
ijtc-1108	105	18	tax	tax	NOUN
ijtc-1108	105	19	punishments	punishment	NOUN
ijtc-1108	105	20	seen	see	VERB
ijtc-1108	105	21	negatively	negatively	ADV
ijtc-1108	105	22	by	by	ADP
ijtc-1108	105	23	taxpayers	taxpayer	NOUN
ijtc-1108	105	24	.	.	PUNCT
ijtc-1108	106	1	research	research	NOUN
ijtc-1108	106	2	from	from	ADP
ijtc-1108	106	3	(	(	PUNCT
ijtc-1108	106	4	san	san	PROPN
ijtc-1108	106	5	et	et	PROPN
ijtc-1108	106	6	al	al	PROPN
ijtc-1108	106	7	.	.	PROPN
ijtc-1108	106	8	,	,	PUNCT
ijtc-1108	106	9	2023	2023	NUM
ijtc-1108	106	10	)	)	PUNCT
ijtc-1108	106	11	,	,	PUNCT
ijtc-1108	106	12	(	(	PUNCT
ijtc-1108	106	13	tri	tri	PROPN
ijtc-1108	106	14	wahyuningsih	wahyuningsih	PROPN
ijtc-1108	106	15	,	,	PUNCT
ijtc-1108	106	16	2019	2019	NUM
ijtc-1108	106	17	)	)	PUNCT
ijtc-1108	106	18	,	,	PUNCT
ijtc-1108	106	19	srimindartii	srimindartii	NOUN
ijtc-1108	106	20	(	(	PUNCT
ijtc-1108	106	21	2017	2017	NUM
ijtc-1108	106	22	)	)	PUNCT
ijtc-1108	106	23	,	,	PUNCT
ijtc-1108	106	24	and	and	CCONJ
ijtc-1108	106	25	(	(	PUNCT
ijtc-1108	106	26	septarini	septarini	PROPN
ijtc-1108	106	27	,	,	PUNCT
ijtc-1108	106	28	2015	2015	NUM
ijtc-1108	106	29	)	)	PUNCT
ijtc-1108	106	30	supports	support	VERB
ijtc-1108	106	31	this	this	DET
ijtc-1108	106	32	study	study	NOUN
ijtc-1108	106	33	.	.	PUNCT
ijtc-1108	107	1	h4	h4	NOUN
ijtc-1108	107	2	:	:	PUNCT
ijtc-1108	107	3	risk	risk	NOUN
ijtc-1108	107	4	preference	preference	NOUN
ijtc-1108	107	5	moderates	moderate	VERB
ijtc-1108	107	6	the	the	DET
ijtc-1108	107	7	relationship	relationship	NOUN
ijtc-1108	107	8	between	between	ADP
ijtc-1108	107	9	tax	tax	NOUN
ijtc-1108	107	10	sanctions	sanction	NOUN
ijtc-1108	107	11	and	and	CCONJ
ijtc-1108	107	12	taxpayer	taxpayer	NOUN
ijtc-1108	107	13	compliance	compliance	NOUN
ijtc-1108	107	14	.	.	PUNCT
ijtc-1108	108	1	the	the	DET
ijtc-1108	108	2	effects	effect	NOUN
ijtc-1108	108	3	of	of	ADP
ijtc-1108	108	4	taxpayer	taxpayer	NOUN
ijtc-1108	108	5	awareness	awareness	NOUN
ijtc-1108	108	6	moderates	moderate	VERB
ijtc-1108	108	7	risk	risk	NOUN
ijtc-1108	108	8	preference	preference	NOUN
ijtc-1108	108	9	on	on	ADP
ijtc-1108	108	10	taxpayer	taxpayer	NOUN
ijtc-1108	108	11	compliance	compliance	NOUN
ijtc-1108	108	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1108	108	13	the	the	DET
ijtc-1108	108	14	effects	effect	NOUN
ijtc-1108	108	15	of	of	ADP
ijtc-1108	108	16	taxxsanctions	taxxsanction	NOUN
ijtc-1108	108	17	,	,	PUNCT
ijtc-1108	108	18	taxpayer	taxpayer	NOUN
ijtc-1108	108	19	awareness	awareness	NOUN
ijtc-1108	108	20	,	,	PUNCT
ijtc-1108	108	21	and	and	CCONJ
ijtc-1108	108	22	tax	tax	NOUN
ijtc-1108	108	23	understanding	understanding	NOUN
ijtc-1108	108	24	msme	msme	NOUN
ijtc-1108	108	25	on	on	ADP
ijtc-1108	108	26	tax	tax	NOUN
ijtc-1108	108	27	compliance	compliance	NOUN
ijtc-1108	108	28	:	:	PUNCT
ijtc-1108	108	29	the	the	DET
ijtc-1108	108	30	moderating	moderate	VERB
ijtc-1108	108	31	role	role	NOUN
ijtc-1108	108	32	of	of	ADP
ijtc-1108	108	33	risk	risk	NOUN
ijtc-1108	108	34	preference	preference	NOUN
ijtc-1108	108	35	yuliani	yuliani	NOUN
ijtc-1108	108	36	,	,	PUNCT
ijtc-1108	108	37	sistalia	sistalia	PROPN
ijtc-1108	108	38	,	,	PUNCT
ijtc-1108	108	39	and	and	CCONJ
ijtc-1108	108	40	yulianto	yulianto	NOUN
ijtc-1108	108	41	372	372	NUM
ijtc-1108	108	42	|	|	ADV
ijtc-1108	108	43	ilomata	ilomata	PROPN
ijtc-1108	108	44	international	international	ADJ
ijtc-1108	108	45	journal	journal	NOUN
ijtc-1108	108	46	of	of	ADP
ijtc-1108	108	47	tax	tax	PROPN
ijtc-1108	108	48	&	&	CCONJ
ijtc-1108	108	49	accounting	accounting	PROPN
ijtc-1108	108	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	108	51	according	accord	VERB
ijtc-1108	108	52	to	to	ADP
ijtc-1108	108	53	theory	theory	NOUN
ijtc-1108	108	54	of	of	ADP
ijtc-1108	108	55	prospect	prospect	NOUN
ijtc-1108	108	56	,	,	PUNCT
ijtc-1108	108	57	a	a	DET
ijtc-1108	108	58	taxpayer	taxpayer	NOUN
ijtc-1108	108	59	’s	’s	PART
ijtc-1108	108	60	level	level	NOUN
ijtc-1108	108	61	of	of	ADP
ijtc-1108	108	62	compliance	compliance	NOUN
ijtc-1108	108	63	may	may	AUX
ijtc-1108	108	64	have	have	VERB
ijtc-1108	108	65	an	an	DET
ijtc-1108	108	66	impact	impact	NOUN
ijtc-1108	108	67	on	on	ADP
ijtc-1108	108	68	their	their	PRON
ijtc-1108	108	69	knowledge	knowledge	NOUN
ijtc-1108	108	70	of	of	ADP
ijtc-1108	108	71	the	the	DET
ijtc-1108	108	72	potential	potential	ADJ
ijtc-1108	108	73	consequences	consequence	NOUN
ijtc-1108	108	74	of	of	ADP
ijtc-1108	108	75	tax	tax	NOUN
ijtc-1108	108	76	violations	violation	NOUN
ijtc-1108	108	77	or	or	CCONJ
ijtc-1108	108	78	fines	fine	NOUN
ijtc-1108	108	79	.	.	PUNCT
ijtc-1108	109	1	when	when	SCONJ
ijtc-1108	109	2	it	it	PRON
ijtc-1108	109	3	comes	come	VERB
ijtc-1108	109	4	to	to	PART
ijtc-1108	109	5	risk	risk	VERB
ijtc-1108	109	6	perception	perception	NOUN
ijtc-1108	109	7	,	,	PUNCT
ijtc-1108	109	8	a	a	DET
ijtc-1108	109	9	taxpayer	taxpayer	NOUN
ijtc-1108	109	10	’s	’s	PART
ijtc-1108	109	11	awareness	awareness	NOUN
ijtc-1108	109	12	of	of	ADP
ijtc-1108	109	13	the	the	DET
ijtc-1108	109	14	risk	risk	NOUN
ijtc-1108	109	15	associated	associate	VERB
ijtc-1108	109	16	with	with	ADP
ijtc-1108	109	17	tax	tax	NOUN
ijtc-1108	109	18	infraction	infraction	NOUN
ijtc-1108	109	19	can	can	AUX
ijtc-1108	109	20	be	be	AUX
ijtc-1108	109	21	quite	quite	ADV
ijtc-1108	109	22	important	important	ADJ
ijtc-1108	109	23	.	.	PUNCT
ijtc-1108	110	1	sensitivity	sensitivity	NOUN
ijtc-1108	110	2	to	to	ADP
ijtc-1108	110	3	loss	loss	NOUN
ijtc-1108	110	4	can	can	AUX
ijtc-1108	110	5	spur	spur	VERB
ijtc-1108	110	6	attempts	attempt	NOUN
ijtc-1108	110	7	to	to	PART
ijtc-1108	110	8	prevent	prevent	VERB
ijtc-1108	110	9	unfavourable	unfavourable	ADJ
ijtc-1108	110	10	outcomes	outcome	NOUN
ijtc-1108	110	11	;	;	PUNCT
ijtc-1108	110	12	knowledge	knowledge	NOUN
ijtc-1108	110	13	of	of	ADP
ijtc-1108	110	14	this	this	DET
ijtc-1108	110	15	risk	risk	NOUN
ijtc-1108	110	16	can	can	AUX
ijtc-1108	110	17	influence	influence	VERB
ijtc-1108	110	18	compliance	compliance	NOUN
ijtc-1108	110	19	.	.	PUNCT
ijtc-1108	111	1	a	a	DET
ijtc-1108	111	2	feeling	feeling	NOUN
ijtc-1108	111	3	or	or	CCONJ
ijtc-1108	111	4	emotion	emotion	NOUN
ijtc-1108	111	5	involves	involve	VERB
ijtc-1108	111	6	being	be	AUX
ijtc-1108	111	7	aware	aware	ADJ
ijtc-1108	111	8	of	of	ADP
ijtc-1108	111	9	the	the	DET
ijtc-1108	111	10	advantages	advantage	NOUN
ijtc-1108	111	11	and	and	CCONJ
ijtc-1108	111	12	disadvantages	disadvantage	NOUN
ijtc-1108	111	13	of	of	ADP
ijtc-1108	111	14	one	one	NUM
ijtc-1108	111	15	’s	’s	PART
ijtc-1108	111	16	tax	tax	NOUN
ijtc-1108	111	17	obligations	obligation	NOUN
ijtc-1108	111	18	,	,	PUNCT
ijtc-1108	111	19	including	include	VERB
ijtc-1108	111	20	the	the	DET
ijtc-1108	111	21	willingness	willingness	NOUN
ijtc-1108	111	22	to	to	PART
ijtc-1108	111	23	pay	pay	VERB
ijtc-1108	111	24	taxes	taxis	NOUN
ijtc-1108	111	25	.	.	PUNCT
ijtc-1108	112	1	risk	risk	NOUN
ijtc-1108	112	2	preferences	preference	NOUN
ijtc-1108	112	3	may	may	AUX
ijtc-1108	112	4	strengthen	strengthen	VERB
ijtc-1108	112	5	taxpayers	taxpayer	NOUN
ijtc-1108	112	6	'	'	PART
ijtc-1108	112	7	obligations	obligation	NOUN
ijtc-1108	112	8	in	in	ADP
ijtc-1108	112	9	2022	2022	NUM
ijtc-1108	112	10	(	(	PUNCT
ijtc-1108	112	11	andaningsih	andaningsih	NOUN
ijtc-1108	112	12	et	et	PROPN
ijtc-1108	112	13	al	al	PROPN
ijtc-1108	112	14	.	.	PROPN
ijtc-1108	112	15	,	,	PUNCT
ijtc-1108	112	16	2022	2022	NUM
ijtc-1108	112	17	)	)	PUNCT
ijtc-1108	112	18	,	,	PUNCT
ijtc-1108	112	19	to	to	PART
ijtc-1108	112	20	accurately	accurately	ADV
ijtc-1108	112	21	,	,	PUNCT
ijtc-1108	112	22	voluntarily	voluntarily	ADV
ijtc-1108	112	23	,	,	PUNCT
ijtc-1108	112	24	and	and	CCONJ
ijtc-1108	112	25	truly	truly	ADV
ijtc-1108	112	26	understand	understand	VERB
ijtc-1108	112	27	and	and	CCONJ
ijtc-1108	112	28	apply	apply	VERB
ijtc-1108	112	29	applicable	applicable	ADJ
ijtc-1108	112	30	tax	tax	NOUN
ijtc-1108	112	31	laws	law	NOUN
ijtc-1108	112	32	in	in	ADP
ijtc-1108	112	33	order	order	NOUN
ijtc-1108	112	34	to	to	PART
ijtc-1108	112	35	satisfy	satisfy	VERB
ijtc-1108	112	36	their	their	PRON
ijtc-1108	112	37	tax	tax	NOUN
ijtc-1108	112	38	obligations	obligation	NOUN
ijtc-1108	112	39	.	.	PUNCT
ijtc-1108	113	1	as	as	ADP
ijtc-1108	113	2	a	a	DET
ijtc-1108	113	3	result	result	NOUN
ijtc-1108	113	4	,	,	PUNCT
ijtc-1108	113	5	taxpayers	taxpayer	NOUN
ijtc-1108	113	6	who	who	PRON
ijtc-1108	113	7	have	have	VERB
ijtc-1108	113	8	a	a	DET
ijtc-1108	113	9	tendency	tendency	NOUN
ijtc-1108	113	10	to	to	PART
ijtc-1108	113	11	take	take	VERB
ijtc-1108	113	12	significant	significant	ADJ
ijtc-1108	113	13	risks	risk	NOUN
ijtc-1108	113	14	will	will	AUX
ijtc-1108	113	15	usually	usually	ADV
ijtc-1108	113	16	choose	choose	VERB
ijtc-1108	113	17	to	to	PART
ijtc-1108	113	18	pay	pay	VERB
ijtc-1108	113	19	their	their	PRON
ijtc-1108	113	20	taxes	taxis	NOUN
ijtc-1108	113	21	h5	h5	NOUN
ijtc-1108	113	22	:	:	PUNCT
ijtc-1108	113	23	risk	risk	NOUN
ijtc-1108	113	24	preference	preference	NOUN
ijtc-1108	113	25	moderates	moderate	VERB
ijtc-1108	113	26	the	the	DET
ijtc-1108	113	27	relationship	relationship	NOUN
ijtc-1108	113	28	between	between	ADP
ijtc-1108	113	29	taxpayer	taxpayer	NOUN
ijtc-1108	113	30	awareness	awareness	NOUN
ijtc-1108	113	31	and	and	CCONJ
ijtc-1108	113	32	tax	tax	NOUN
ijtc-1108	113	33	compliance	compliance	NOUN
ijtc-1108	113	34	.	.	PUNCT
ijtc-1108	114	1	the	the	DET
ijtc-1108	114	2	effects	effect	NOUN
ijtc-1108	114	3	of	of	ADP
ijtc-1108	114	4	taxpayer	taxpayer	NOUN
ijtc-1108	114	5	understanding	understand	VERB
ijtc-1108	114	6	moderates	moderate	NOUN
ijtc-1108	114	7	risk	risk	VERB
ijtc-1108	114	8	preference	preference	NOUN
ijtc-1108	114	9	on	on	ADP
ijtc-1108	114	10	taxpayer	taxpayer	NOUN
ijtc-1108	114	11	compliance	compliance	NOUN
ijtc-1108	114	12	prospect	prospect	NOUN
ijtc-1108	114	13	theory	theory	NOUN
ijtc-1108	114	14	can	can	AUX
ijtc-1108	114	15	provide	provide	VERB
ijtc-1108	114	16	insight	insight	NOUN
ijtc-1108	114	17	into	into	ADP
ijtc-1108	114	18	how	how	SCONJ
ijtc-1108	114	19	individuals	individual	NOUN
ijtc-1108	114	20	and	and	CCONJ
ijtc-1108	114	21	groups	group	NOUN
ijtc-1108	114	22	can	can	AUX
ijtc-1108	114	23	adjust	adjust	VERB
ijtc-1108	114	24	to	to	ADP
ijtc-1108	114	25	uncertainty	uncertainty	NOUN
ijtc-1108	114	26	,	,	PUNCT
ijtc-1108	114	27	particularly	particularly	ADV
ijtc-1108	114	28	in	in	ADP
ijtc-1108	114	29	the	the	DET
ijtc-1108	114	30	event	event	NOUN
ijtc-1108	114	31	of	of	ADP
ijtc-1108	114	32	changes	change	NOUN
ijtc-1108	114	33	to	to	ADP
ijtc-1108	114	34	tax	tax	NOUN
ijtc-1108	114	35	laws	law	NOUN
ijtc-1108	114	36	.	.	PUNCT
ijtc-1108	115	1	taxpayers	taxpayer	NOUN
ijtc-1108	115	2	with	with	ADP
ijtc-1108	115	3	high	high	ADJ
ijtc-1108	115	4	-	-	PUNCT
ijtc-1108	115	5	risk	risk	NOUN
ijtc-1108	115	6	preferences	preference	NOUN
ijtc-1108	115	7	are	be	AUX
ijtc-1108	115	8	more	more	ADV
ijtc-1108	115	9	likely	likely	ADJ
ijtc-1108	115	10	to	to	PART
ijtc-1108	115	11	comply	comply	VERB
ijtc-1108	115	12	with	with	ADP
ijtc-1108	115	13	tax	tax	NOUN
ijtc-1108	115	14	duties	duty	NOUN
ijtc-1108	115	15	because	because	SCONJ
ijtc-1108	115	16	risk	risk	NOUN
ijtc-1108	115	17	preferences	preference	NOUN
ijtc-1108	115	18	can	can	AUX
ijtc-1108	115	19	help	help	VERB
ijtc-1108	115	20	them	they	PRON
ijtc-1108	115	21	better	well	ADJ
ijtc-1108	115	22	grasp	grasp	VERB
ijtc-1108	115	23	tax	tax	NOUN
ijtc-1108	115	24	legislation	legislation	NOUN
ijtc-1108	115	25	.	.	PUNCT
ijtc-1108	116	1	the	the	DET
ijtc-1108	116	2	reaction	reaction	NOUN
ijtc-1108	116	3	to	to	ADP
ijtc-1108	116	4	uncertainty	uncertainty	NOUN
ijtc-1108	116	5	can	can	AUX
ijtc-1108	116	6	be	be	AUX
ijtc-1108	116	7	moderated	moderate	VERB
ijtc-1108	116	8	by	by	ADP
ijtc-1108	116	9	being	be	AUX
ijtc-1108	116	10	aware	aware	ADJ
ijtc-1108	116	11	of	of	ADP
ijtc-1108	116	12	the	the	DET
ijtc-1108	116	13	tax	tax	NOUN
ijtc-1108	116	14	obligations	obligation	NOUN
ijtc-1108	116	15	under	under	ADP
ijtc-1108	116	16	the	the	DET
ijtc-1108	116	17	tax	tax	NOUN
ijtc-1108	116	18	laws	law	NOUN
ijtc-1108	116	19	.	.	PUNCT
ijtc-1108	117	1	the	the	DET
ijtc-1108	117	2	research	research	NOUN
ijtc-1108	117	3	findings	finding	NOUN
ijtc-1108	117	4	are	be	AUX
ijtc-1108	117	5	corroborated	corroborate	VERB
ijtc-1108	117	6	by	by	ADP
ijtc-1108	117	7	the	the	DET
ijtc-1108	117	8	investigations	investigation	NOUN
ijtc-1108	117	9	of	of	ADP
ijtc-1108	117	10	sulistiyani	sulistiyani	NOUN
ijtc-1108	117	11	(	(	PUNCT
ijtc-1108	117	12	2017	2017	NUM
ijtc-1108	117	13	)	)	PUNCT
ijtc-1108	117	14	,	,	PUNCT
ijtc-1108	117	15	azizz	azizz	X
ijtc-1108	117	16	(	(	PUNCT
ijtc-1108	117	17	2018	2018	NUM
ijtc-1108	117	18	)	)	PUNCT
ijtc-1108	117	19	,	,	PUNCT
ijtc-1108	117	20	and	and	CCONJ
ijtc-1108	117	21	damayanti	damayanti	NOUN
ijtc-1108	117	22	,	,	PUNCT
ijtc-1108	117	23	mahsuni	mahsuni	ADJ
ijtc-1108	117	24	,	,	PUNCT
ijtc-1108	117	25	and	and	CCONJ
ijtc-1108	117	26	afifudin	afifudin	VERB
ijtc-1108	117	27	(	(	PUNCT
ijtc-1108	117	28	2020	2020	NUM
ijtc-1108	117	29	)	)	PUNCT
ijtc-1108	117	30	.	.	PUNCT
ijtc-1108	118	1	h6	h6	NOUN
ijtc-1108	118	2	:	:	PUNCT
ijtc-1108	118	3	risk	risk	NOUN
ijtc-1108	118	4	preference	preference	NOUN
ijtc-1108	118	5	moderates	moderate	VERB
ijtc-1108	118	6	the	the	DET
ijtc-1108	118	7	relationship	relationship	NOUN
ijtc-1108	118	8	between	between	ADP
ijtc-1108	118	9	taxpayer	taxpayer	NOUN
ijtc-1108	118	10	understanding	understanding	NOUN
ijtc-1108	118	11	and	and	CCONJ
ijtc-1108	118	12	taxpayer	taxpayer	NOUN
ijtc-1108	118	13	compliance	compliance	NOUN
ijtc-1108	118	14	.	.	PUNCT
ijtc-1108	119	1	research	research	NOUN
ijtc-1108	119	2	framework	framework	NOUN
ijtc-1108	119	3	table	table	NOUN
ijtc-1108	119	4	1	1	NUM
ijtc-1108	119	5	.	.	PUNCT
ijtc-1108	119	6	research	research	NOUN
ijtc-1108	119	7	framework	framework	NOUN
ijtc-1108	119	8	method	method	NOUN
ijtc-1108	119	9	participants	participant	NOUN
ijtc-1108	119	10	in	in	ADP
ijtc-1108	119	11	this	this	DET
ijtc-1108	119	12	quantitative	quantitative	ADJ
ijtc-1108	119	13	and	and	CCONJ
ijtc-1108	119	14	descriptive	descriptive	ADJ
ijtc-1108	119	15	study	study	NOUN
ijtc-1108	119	16	complete	complete	ADJ
ijtc-1108	119	17	google	google	PROPN
ijtc-1108	119	18	forms	form	NOUN
ijtc-1108	119	19	to	to	PART
ijtc-1108	119	20	provide	provide	VERB
ijtc-1108	119	21	main	main	ADJ
ijtc-1108	119	22	data	datum	NOUN
ijtc-1108	119	23	for	for	ADP
ijtc-1108	119	24	the	the	DET
ijtc-1108	119	25	study	study	NOUN
ijtc-1108	119	26	.	.	PUNCT
ijtc-1108	120	1	respondents	respondent	NOUN
ijtc-1108	120	2	opinions	opinion	NOUN
ijtc-1108	120	3	are	be	AUX
ijtc-1108	120	4	measured	measure	VERB
ijtc-1108	120	5	using	use	VERB
ijtc-1108	120	6	a	a	DET
ijtc-1108	120	7	5	5	NUM
ijtc-1108	120	8	-	-	PUNCT
ijtc-1108	120	9	point	point	NOUN
ijtc-1108	120	10	likert	likert	ADJ
ijtc-1108	120	11	scale	scale	NOUN
ijtc-1108	120	12	.	.	PUNCT
ijtc-1108	121	1	tax	tax	NOUN
ijtc-1108	121	2	sanctions	sanction	NOUN
ijtc-1108	121	3	(	(	PUNCT
ijtc-1108	121	4	x1	x1	PROPN
ijtc-1108	121	5	)	)	PUNCT
ijtc-1108	121	6	,	,	PUNCT
ijtc-1108	121	7	taxpayer	taxpayer	NOUN
ijtc-1108	121	8	awareness	awareness	NOUN
ijtc-1108	121	9	(	(	PUNCT
ijtc-1108	121	10	x2	x2	PROPN
ijtc-1108	121	11	)	)	PUNCT
ijtc-1108	121	12	,	,	PUNCT
ijtc-1108	121	13	tax	tax	NOUN
ijtc-1108	121	14	knowledge	knowledge	NOUN
ijtc-1108	121	15	(	(	PUNCT
ijtc-1108	121	16	x3	x3	ADJ
ijtc-1108	121	17	)	)	PUNCT
ijtc-1108	121	18	,	,	PUNCT
ijtc-1108	121	19	tax	tax	NOUN
ijtc-1108	121	20	compliance	compliance	NOUN
ijtc-1108	121	21	-	-	PUNCT
ijtc-1108	121	22	dependent	dependent	ADJ
ijtc-1108	121	23	variable	variable	NOUN
ijtc-1108	121	24	(	(	PUNCT
ijtc-1108	121	25	y	y	NOUN
ijtc-1108	121	26	)	)	PUNCT
ijtc-1108	121	27	,	,	PUNCT
ijtc-1108	121	28	and	and	CCONJ
ijtc-1108	121	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1108	121	30	the	the	DET
ijtc-1108	121	31	effects	effect	NOUN
ijtc-1108	121	32	of	of	ADP
ijtc-1108	121	33	taxxsanctions	taxxsanction	NOUN
ijtc-1108	121	34	,	,	PUNCT
ijtc-1108	121	35	taxpayer	taxpayer	NOUN
ijtc-1108	121	36	awareness	awareness	NOUN
ijtc-1108	121	37	,	,	PUNCT
ijtc-1108	121	38	and	and	CCONJ
ijtc-1108	121	39	tax	tax	NOUN
ijtc-1108	121	40	understanding	understanding	NOUN
ijtc-1108	121	41	msme	msme	NOUN
ijtc-1108	121	42	on	on	ADP
ijtc-1108	121	43	tax	tax	NOUN
ijtc-1108	121	44	compliance	compliance	NOUN
ijtc-1108	121	45	:	:	PUNCT
ijtc-1108	121	46	the	the	DET
ijtc-1108	121	47	moderating	moderate	VERB
ijtc-1108	121	48	role	role	NOUN
ijtc-1108	121	49	of	of	ADP
ijtc-1108	121	50	risk	risk	NOUN
ijtc-1108	121	51	preference	preference	NOUN
ijtc-1108	121	52	yuliani	yuliani	NOUN
ijtc-1108	121	53	,	,	PUNCT
ijtc-1108	121	54	sistalia	sistalia	PROPN
ijtc-1108	121	55	,	,	PUNCT
ijtc-1108	121	56	and	and	CCONJ
ijtc-1108	121	57	yulianto	yulianto	NOUN
ijtc-1108	121	58	373	373	NUM
ijtc-1108	121	59	|	|	ADV
ijtc-1108	121	60	ilomata	ilomata	PROPN
ijtc-1108	121	61	international	international	ADJ
ijtc-1108	121	62	journal	journal	NOUN
ijtc-1108	121	63	of	of	ADP
ijtc-1108	121	64	tax	tax	PROPN
ijtc-1108	121	65	&	&	CCONJ
ijtc-1108	121	66	accounting	accounting	PROPN
ijtc-1108	121	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	121	68	moderating	moderate	VERB
ijtc-1108	121	69	variable	variable	ADJ
ijtc-1108	121	70	risk	risk	NOUN
ijtc-1108	121	71	preference	preference	NOUN
ijtc-1108	121	72	(	(	PUNCT
ijtc-1108	121	73	z	z	NOUN
ijtc-1108	121	74	)	)	PUNCT
ijtc-1108	121	75	are	be	AUX
ijtc-1108	121	76	the	the	DET
ijtc-1108	121	77	independent	independent	ADJ
ijtc-1108	121	78	factors	factor	NOUN
ijtc-1108	121	79	in	in	ADP
ijtc-1108	121	80	this	this	DET
ijtc-1108	121	81	study	study	NOUN
ijtc-1108	121	82	.	.	PUNCT
ijtc-1108	122	1	the	the	DET
ijtc-1108	122	2	study	study	NOUN
ijtc-1108	122	3	’s	’s	PART
ijtc-1108	122	4	sample	sample	NOUN
ijtc-1108	122	5	consists	consist	VERB
ijtc-1108	122	6	of	of	ADP
ijtc-1108	122	7	individual	individual	ADJ
ijtc-1108	122	8	taxpayers	taxpayer	NOUN
ijtc-1108	122	9	who	who	PRON
ijtc-1108	122	10	are	be	AUX
ijtc-1108	122	11	registered	register	VERB
ijtc-1108	122	12	as	as	ADP
ijtc-1108	122	13	msme	msme	NOUN
ijtc-1108	122	14	actors	actor	NOUN
ijtc-1108	122	15	at	at	ADP
ijtc-1108	122	16	kpp	kpp	PROPN
ijtc-1108	122	17	pratama	pratama	NOUN
ijtc-1108	122	18	cirebon	cirebon	PROPN
ijtc-1108	122	19	satu	satu	PROPN
ijtc-1108	122	20	cirebon	cirebon	PROPN
ijtc-1108	122	21	.	.	PUNCT
ijtc-1108	123	1	1,416	1,416	NUM
ijtc-1108	123	2	msme	msme	NOUN
ijtc-1108	123	3	individual	individual	ADJ
ijtc-1108	123	4	taxpayers	taxpayer	NOUN
ijtc-1108	123	5	are	be	AUX
ijtc-1108	123	6	enrolled	enrol	VERB
ijtc-1108	123	7	with	with	ADP
ijtc-1108	123	8	kpp	kpp	PROPN
ijtc-1108	123	9	pratama	pratama	NOUN
ijtc-1108	123	10	cirebon	cirebon	PROPN
ijtc-1108	123	11	satu	satu	PROPN
ijtc-1108	123	12	.	.	PUNCT
ijtc-1108	124	1	there	there	PRON
ijtc-1108	124	2	were	be	VERB
ijtc-1108	124	3	250	250	NUM
ijtc-1108	124	4	msme	msme	NOUN
ijtc-1108	124	5	taxpayers	taxpayer	NOUN
ijtc-1108	124	6	in	in	ADP
ijtc-1108	124	7	the	the	DET
ijtc-1108	124	8	sample	sample	NOUN
ijtc-1108	124	9	.	.	PUNCT
ijtc-1108	125	1	probability	probability	NOUN
ijtc-1108	125	2	sampling	sampling	NOUN
ijtc-1108	125	3	is	be	AUX
ijtc-1108	125	4	the	the	DET
ijtc-1108	125	5	method	method	NOUN
ijtc-1108	125	6	of	of	ADP
ijtc-1108	125	7	sampling	sample	VERB
ijtc-1108	125	8	that	that	PRON
ijtc-1108	125	9	is	be	AUX
ijtc-1108	125	10	employed	employ	VERB
ijtc-1108	125	11	.	.	PUNCT
ijtc-1108	126	1	sugiyono	sugiyono	NOUN
ijtc-1108	126	2	(	(	PUNCT
ijtc-1108	126	3	2018	2018	NUM
ijtc-1108	126	4	)	)	PUNCT
ijtc-1108	126	5	probability	probability	NOUN
ijtc-1108	126	6	sampling	sampling	NOUN
ijtc-1108	126	7	is	be	AUX
ijtc-1108	126	8	a	a	DET
ijtc-1108	126	9	method	method	NOUN
ijtc-1108	126	10	of	of	ADP
ijtc-1108	126	11	selecting	select	VERB
ijtc-1108	126	12	members	member	NOUN
ijtc-1108	126	13	of	of	ADP
ijtc-1108	126	14	a	a	DET
ijtc-1108	126	15	sample	sample	NOUN
ijtc-1108	126	16	in	in	ADP
ijtc-1108	126	17	which	which	PRON
ijtc-1108	126	18	each	each	DET
ijtc-1108	126	19	element	element	NOUN
ijtc-1108	126	20	(	(	PUNCT
ijtc-1108	126	21	or	or	CCONJ
ijtc-1108	126	22	constituent	constituent	NOUN
ijtc-1108	126	23	)	)	PUNCT
ijtc-1108	126	24	of	of	ADP
ijtc-1108	126	25	the	the	DET
ijtc-1108	126	26	population	population	NOUN
ijtc-1108	126	27	has	have	VERB
ijtc-1108	126	28	an	an	DET
ijtc-1108	126	29	equivalent	equivalent	ADJ
ijtc-1108	126	30	opportunity	opportunity	NOUN
ijtc-1108	126	31	of	of	ADP
ijtc-1108	126	32	being	be	AUX
ijtc-1108	126	33	selected	select	VERB
ijtc-1108	126	34	.	.	PUNCT
ijtc-1108	127	1	sampling	sample	VERB
ijtc-1108	127	2	,	,	PUNCT
ijtc-1108	127	3	data	data	NOUN
ijtc-1108	127	4	collection	collection	NOUN
ijtc-1108	127	5	,	,	PUNCT
ijtc-1108	127	6	and	and	CCONJ
ijtc-1108	127	7	measures	measure	NOUN
ijtc-1108	127	8	(	(	PUNCT
ijtc-1108	127	9	or	or	CCONJ
ijtc-1108	127	10	measurements	measurement	NOUN
ijtc-1108	127	11	)	)	PUNCT
ijtc-1108	127	12	are	be	AUX
ijtc-1108	127	13	the	the	DET
ijtc-1108	127	14	customary	customary	ADJ
ijtc-1108	127	15	sub	sub	ADJ
ijtc-1108	127	16	-	-	ADJ
ijtc-1108	127	17	sections	section	NOUN
ijtc-1108	127	18	comprising	comprise	VERB
ijtc-1108	127	19	this	this	DET
ijtc-1108	127	20	section	section	NOUN
ijtc-1108	127	21	.	.	PUNCT
ijtc-1108	128	1	sampling	sample	VERB
ijtc-1108	128	2	comprises	comprise	VERB
ijtc-1108	128	3	the	the	DET
ijtc-1108	128	4	subsequent	subsequent	ADJ
ijtc-1108	128	5	sections	section	NOUN
ijtc-1108	128	6	:	:	PUNCT
ijtc-1108	128	7	units	unit	NOUN
ijtc-1108	128	8	of	of	ADP
ijtc-1108	128	9	analysis	analysis	NOUN
ijtc-1108	128	10	,	,	PUNCT
ijtc-1108	128	11	research	research	NOUN
ijtc-1108	128	12	context	context	NOUN
ijtc-1108	128	13	,	,	PUNCT
ijtc-1108	128	14	and	and	CCONJ
ijtc-1108	128	15	target	target	VERB
ijtc-1108	128	16	population	population	NOUN
ijtc-1108	128	17	;	;	PUNCT
ijtc-1108	128	18	the	the	DET
ijtc-1108	128	19	sampling	sample	VERB
ijtc-1108	128	20	procedure	procedure	NOUN
ijtc-1108	128	21	;	;	PUNCT
ijtc-1108	128	22	and	and	CCONJ
ijtc-1108	128	23	profiles	profile	NOUN
ijtc-1108	128	24	of	of	ADP
ijtc-1108	128	25	the	the	DET
ijtc-1108	128	26	respondents	respondent	NOUN
ijtc-1108	128	27	.	.	PUNCT
ijtc-1108	129	1	operational	operational	ADJ
ijtc-1108	129	2	variables	variable	NOUN
ijtc-1108	129	3	independent	independent	ADJ
ijtc-1108	129	4	variables	variable	NOUN
ijtc-1108	129	5	according	accord	VERB
ijtc-1108	129	6	to	to	ADP
ijtc-1108	129	7	sugiyono	sugiyono	NOUN
ijtc-1108	129	8	(	(	PUNCT
ijtc-1108	129	9	2016	2016	NUM
ijtc-1108	129	10	)	)	PUNCT
ijtc-1108	129	11	,	,	PUNCT
ijtc-1108	129	12	independent	independent	ADJ
ijtc-1108	129	13	variables	variable	NOUN
ijtc-1108	129	14	,	,	PUNCT
ijtc-1108	129	15	sometimes	sometimes	ADV
ijtc-1108	129	16	referred	refer	VERB
ijtc-1108	129	17	to	to	ADP
ijtc-1108	129	18	as	as	ADP
ijtc-1108	129	19	free	free	ADJ
ijtc-1108	129	20	variables	variable	NOUN
ijtc-1108	129	21	,	,	PUNCT
ijtc-1108	129	22	are	be	AUX
ijtc-1108	129	23	those	those	PRON
ijtc-1108	129	24	that	that	PRON
ijtc-1108	129	25	have	have	VERB
ijtc-1108	129	26	an	an	DET
ijtc-1108	129	27	impact	impact	NOUN
ijtc-1108	129	28	on	on	ADP
ijtc-1108	129	29	or	or	CCONJ
ijtc-1108	129	30	cause	cause	VERB
ijtc-1108	129	31	changes	change	NOUN
ijtc-1108	129	32	in	in	ADP
ijtc-1108	129	33	the	the	DET
ijtc-1108	129	34	dependent	dependent	ADJ
ijtc-1108	129	35	variable	variable	NOUN
ijtc-1108	129	36	.	.	PUNCT
ijtc-1108	130	1	•	•	NUM
ijtc-1108	130	2	variable	variable	ADJ
ijtc-1108	130	3	tax	tax	NOUN
ijtc-1108	130	4	sanctions	sanction	NOUN
ijtc-1108	130	5	(	(	PUNCT
ijtc-1108	130	6	x1	x1	PROPN
ijtc-1108	130	7	)	)	PUNCT
ijtc-1108	130	8	three	three	NUM
ijtc-1108	130	9	indicators	indicator	NOUN
ijtc-1108	130	10	are	be	AUX
ijtc-1108	130	11	present	present	ADJ
ijtc-1108	130	12	in	in	ADP
ijtc-1108	130	13	the	the	DET
ijtc-1108	130	14	tool	tool	NOUN
ijtc-1108	130	15	that	that	PRON
ijtc-1108	130	16	as'ari	as'ari	PROPN
ijtc-1108	130	17	(	(	PUNCT
ijtc-1108	130	18	2018	2018	NUM
ijtc-1108	130	19	)	)	PUNCT
ijtc-1108	130	20	utilized	utilize	VERB
ijtc-1108	130	21	to	to	PART
ijtc-1108	130	22	calculate	calculate	VERB
ijtc-1108	130	23	the	the	DET
ijtc-1108	130	24	tax	tax	NOUN
ijtc-1108	130	25	sanction	sanction	NOUN
ijtc-1108	130	26	variable	variable	NOUN
ijtc-1108	130	27	,	,	PUNCT
ijtc-1108	130	28	namely	namely	ADV
ijtc-1108	130	29	:	:	PUNCT
ijtc-1108	130	30	1	1	NUM
ijtc-1108	130	31	broken	break	VERB
ijtc-1108	130	32	tax	tax	NOUN
ijtc-1108	130	33	laws	law	NOUN
ijtc-1108	130	34	are	be	AUX
ijtc-1108	130	35	punishable	punishable	ADJ
ijtc-1108	130	36	by	by	ADP
ijtc-1108	130	37	harsh	harsh	ADJ
ijtc-1108	130	38	financial	financial	ADJ
ijtc-1108	130	39	penalties	penalty	NOUN
ijtc-1108	130	40	.	.	PUNCT
ijtc-1108	131	1	2	2	NUM
ijtc-1108	131	2	imposing	impose	VERB
ijtc-1108	131	3	sufficiently	sufficiently	ADV
ijtc-1108	131	4	harsh	harsh	ADJ
ijtc-1108	131	5	tax	tax	NOUN
ijtc-1108	131	6	penalties	penalty	NOUN
ijtc-1108	131	7	is	be	AUX
ijtc-1108	131	8	one	one	NUM
ijtc-1108	131	9	way	way	NOUN
ijtc-1108	131	10	to	to	PART
ijtc-1108	131	11	educate	educate	VERB
ijtc-1108	131	12	taxpayers	taxpayer	NOUN
ijtc-1108	131	13	.	.	PUNCT
ijtc-1108	132	1	3	3	NUM
ijtc-1108	132	2	tax	tax	NOUN
ijtc-1108	132	3	offenders	offender	NOUN
ijtc-1108	132	4	must	must	AUX
ijtc-1108	132	5	be	be	AUX
ijtc-1108	132	6	subject	subject	ADJ
ijtc-1108	132	7	to	to	ADP
ijtc-1108	132	8	severe	severe	ADJ
ijtc-1108	132	9	penalties	penalty	NOUN
ijtc-1108	132	10	without	without	ADP
ijtc-1108	132	11	exception	exception	NOUN
ijtc-1108	132	12	.	.	PUNCT
ijtc-1108	133	1	•	•	NUM
ijtc-1108	133	2	variable	variable	ADJ
ijtc-1108	133	3	(	(	PUNCT
ijtc-1108	133	4	x2	x2	PROPN
ijtc-1108	133	5	):	):	PUNCT
ijtc-1108	133	6	taxpayer	taxpayer	NOUN
ijtc-1108	133	7	awareness	awareness	NOUN
ijtc-1108	133	8	when	when	SCONJ
ijtc-1108	133	9	taxpayers	taxpayer	NOUN
ijtc-1108	133	10	recognize	recognize	VERB
ijtc-1108	133	11	that	that	SCONJ
ijtc-1108	133	12	they	they	PRON
ijtc-1108	133	13	must	must	AUX
ijtc-1108	133	14	pay	pay	VERB
ijtc-1108	133	15	taxes	taxis	NOUN
ijtc-1108	133	16	,	,	PUNCT
ijtc-1108	133	17	comprehend	comprehend	VERB
ijtc-1108	133	18	how	how	SCONJ
ijtc-1108	133	19	taxes	taxis	NOUN
ijtc-1108	133	20	support	support	VERB
ijtc-1108	133	21	state	state	NOUN
ijtc-1108	133	22	funding	funding	NOUN
ijtc-1108	133	23	,	,	PUNCT
ijtc-1108	133	24	and	and	CCONJ
ijtc-1108	133	25	comply	comply	VERB
ijtc-1108	133	26	with	with	ADP
ijtc-1108	133	27	relevant	relevant	ADJ
ijtc-1108	133	28	laws	law	NOUN
ijtc-1108	133	29	,	,	PUNCT
ijtc-1108	133	30	they	they	PRON
ijtc-1108	133	31	are	be	AUX
ijtc-1108	133	32	said	say	VERB
ijtc-1108	133	33	to	to	PART
ijtc-1108	133	34	be	be	AUX
ijtc-1108	133	35	taxpayer	taxpayer	NOUN
ijtc-1108	133	36	-	-	PUNCT
ijtc-1108	133	37	aware	aware	ADJ
ijtc-1108	133	38	(	(	PUNCT
ijtc-1108	133	39	kholis	kholis	PROPN
ijtc-1108	133	40	,	,	PUNCT
ijtc-1108	133	41	2020	2020	NUM
ijtc-1108	133	42	)	)	PUNCT
ijtc-1108	133	43	.	.	PUNCT
ijtc-1108	134	1	as'ari	as'ari	PROPN
ijtc-1108	134	2	(	(	PUNCT
ijtc-1108	134	3	2018	2018	NUM
ijtc-1108	134	4	)	)	PUNCT
ijtc-1108	134	5	states	state	VERB
ijtc-1108	134	6	that	that	SCONJ
ijtc-1108	134	7	there	there	PRON
ijtc-1108	134	8	are	be	VERB
ijtc-1108	134	9	three	three	NUM
ijtc-1108	134	10	(	(	PUNCT
ijtc-1108	134	11	three	three	NUM
ijtc-1108	134	12	)	)	PUNCT
ijtc-1108	134	13	indicators	indicator	NOUN
ijtc-1108	134	14	in	in	ADP
ijtc-1108	134	15	the	the	DET
ijtc-1108	134	16	instrument	instrument	NOUN
ijtc-1108	134	17	used	use	VERB
ijtc-1108	134	18	to	to	PART
ijtc-1108	134	19	measure	measure	VERB
ijtc-1108	134	20	the	the	DET
ijtc-1108	134	21	taxpayer	taxpayer	NOUN
ijtc-1108	134	22	awareness	awareness	NOUN
ijtc-1108	134	23	variable	variable	NOUN
ijtc-1108	134	24	:	:	PUNCT
ijtc-1108	135	1	1	1	X
ijtc-1108	135	2	.	.	X
ijtc-1108	135	3	how	how	SCONJ
ijtc-1108	135	4	taxpayers	taxpayer	NOUN
ijtc-1108	135	5	view	view	VERB
ijtc-1108	135	6	how	how	SCONJ
ijtc-1108	135	7	their	their	PRON
ijtc-1108	135	8	taxes	taxis	NOUN
ijtc-1108	135	9	are	be	AUX
ijtc-1108	135	10	used	use	VERB
ijtc-1108	135	11	.	.	PUNCT
ijtc-1108	136	1	2	2	X
ijtc-1108	136	2	.	.	X
ijtc-1108	136	3	level	level	NOUN
ijtc-1108	136	4	of	of	ADP
ijtc-1108	136	5	awareness	awareness	NOUN
ijtc-1108	136	6	of	of	ADP
ijtc-1108	136	7	tax	tax	NOUN
ijtc-1108	136	8	payments	payment	NOUN
ijtc-1108	136	9	.	.	PUNCT
ijtc-1108	137	1	3	3	X
ijtc-1108	137	2	.	.	X
ijtc-1108	137	3	the	the	DET
ijtc-1108	137	4	financial	financial	ADJ
ijtc-1108	137	5	standing	standing	NOUN
ijtc-1108	137	6	of	of	ADP
ijtc-1108	137	7	the	the	DET
ijtc-1108	137	8	taxpayer	taxpayer	NOUN
ijtc-1108	137	9	.	.	PUNCT
ijtc-1108	138	1	•	•	NUM
ijtc-1108	138	2	variable	variable	ADJ
ijtc-1108	138	3	(	(	PUNCT
ijtc-1108	138	4	x3	x3	ADJ
ijtc-1108	138	5	):	):	PUNCT
ijtc-1108	138	6	tax	tax	NOUN
ijtc-1108	138	7	understanding	understanding	NOUN
ijtc-1108	138	8	tax	tax	NOUN
ijtc-1108	138	9	understanding	understanding	NOUN
ijtc-1108	138	10	is	be	AUX
ijtc-1108	138	11	how	how	SCONJ
ijtc-1108	138	12	taxpayers	taxpayer	NOUN
ijtc-1108	138	13	comprehend	comprehend	VERB
ijtc-1108	138	14	laws	law	NOUN
ijtc-1108	138	15	,	,	PUNCT
ijtc-1108	138	16	rules	rule	NOUN
ijtc-1108	138	17	,	,	PUNCT
ijtc-1108	138	18	and	and	CCONJ
ijtc-1108	138	19	processes	process	NOUN
ijtc-1108	138	20	to	to	PART
ijtc-1108	138	21	satisfy	satisfy	VERB
ijtc-1108	138	22	their	their	PRON
ijtc-1108	138	23	tax	tax	NOUN
ijtc-1108	138	24	obligations	obligation	NOUN
ijtc-1108	138	25	(	(	PUNCT
ijtc-1108	138	26	kholis	kholis	PROPN
ijtc-1108	138	27	,	,	PUNCT
ijtc-1108	138	28	2020	2020	NUM
ijtc-1108	138	29	)	)	PUNCT
ijtc-1108	138	30	.	.	PUNCT
ijtc-1108	139	1	according	accord	VERB
ijtc-1108	139	2	to	to	ADP
ijtc-1108	139	3	as'ari	as'ari	PROPN
ijtc-1108	139	4	(	(	PUNCT
ijtc-1108	139	5	2018	2018	NUM
ijtc-1108	139	6	)	)	PUNCT
ijtc-1108	139	7	,	,	PUNCT
ijtc-1108	139	8	three	three	NUM
ijtc-1108	139	9	indicators	indicator	NOUN
ijtc-1108	139	10	are	be	AUX
ijtc-1108	139	11	used	use	VERB
ijtc-1108	139	12	to	to	PART
ijtc-1108	139	13	measure	measure	VERB
ijtc-1108	139	14	tax	tax	NOUN
ijtc-1108	139	15	comprehension	comprehension	NOUN
ijtc-1108	139	16	variables	variable	NOUN
ijtc-1108	139	17	:	:	PUNCT
ijtc-1108	139	18	1	1	NUM
ijtc-1108	139	19	knowledge	knowledge	NOUN
ijtc-1108	139	20	of	of	ADP
ijtc-1108	139	21	extensive	extensive	ADJ
ijtc-1108	139	22	tax	tax	NOUN
ijtc-1108	139	23	laws	law	NOUN
ijtc-1108	139	24	and	and	CCONJ
ijtc-1108	139	25	regulations	regulation	NOUN
ijtc-1108	139	26	2	2	NUM
ijtc-1108	139	27	knowledge	knowledge	NOUN
ijtc-1108	139	28	of	of	ADP
ijtc-1108	139	29	tax	tax	NOUN
ijtc-1108	139	30	laws	law	NOUN
ijtc-1108	139	31	3	3	NUM
ijtc-1108	139	32	complying	comply	VERB
ijtc-1108	139	33	with	with	ADP
ijtc-1108	139	34	tax	tax	NOUN
ijtc-1108	139	35	computation	computation	NOUN
ijtc-1108	139	36	and	and	CCONJ
ijtc-1108	139	37	payment	payment	NOUN
ijtc-1108	139	38	protocols	protocol	NOUN
ijtc-1108	139	39	dependent	dependent	ADJ
ijtc-1108	139	40	variable	variable	NOUN
ijtc-1108	139	41	as	as	SCONJ
ijtc-1108	139	42	the	the	DET
ijtc-1108	139	43	name	name	NOUN
ijtc-1108	139	44	suggests	suggest	VERB
ijtc-1108	139	45	,	,	PUNCT
ijtc-1108	139	46	dependent	dependent	ADJ
ijtc-1108	139	47	variables	variable	NOUN
ijtc-1108	139	48	are	be	AUX
ijtc-1108	139	49	those	those	PRON
ijtc-1108	139	50	that	that	PRON
ijtc-1108	139	51	are	be	AUX
ijtc-1108	139	52	affected	affect	VERB
ijtc-1108	139	53	by	by	ADP
ijtc-1108	139	54	or	or	CCONJ
ijtc-1108	139	55	result	result	VERB
ijtc-1108	139	56	from	from	ADP
ijtc-1108	139	57	the	the	DET
ijtc-1108	139	58	presence	presence	NOUN
ijtc-1108	139	59	of	of	ADP
ijtc-1108	139	60	independent	independent	ADJ
ijtc-1108	139	61	variables	variable	NOUN
ijtc-1108	139	62	,	,	PUNCT
ijtc-1108	139	63	according	accord	VERB
ijtc-1108	139	64	to	to	ADP
ijtc-1108	139	65	sugiyono	sugiyono	NOUN
ijtc-1108	139	66	(	(	PUNCT
ijtc-1108	139	67	2016	2016	NUM
ijtc-1108	139	68	)	)	PUNCT
ijtc-1108	139	69	.	.	PUNCT
ijtc-1108	140	1	•	•	NUM
ijtc-1108	140	2	tax	tax	NOUN
ijtc-1108	140	3	compliance	compliance	NOUN
ijtc-1108	140	4	(	(	PUNCT
ijtc-1108	140	5	y	y	NOUN
ijtc-1108	140	6	)	)	PUNCT
ijtc-1108	140	7	according	accord	VERB
ijtc-1108	140	8	to	to	ADP
ijtc-1108	140	9	halimatusyadiah	halimatusyadiah	PROPN
ijtc-1108	140	10	(	(	PUNCT
ijtc-1108	140	11	2018	2018	NUM
ijtc-1108	140	12	)	)	PUNCT
ijtc-1108	140	13	,	,	PUNCT
ijtc-1108	140	14	taxpayer	taxpayer	NOUN
ijtc-1108	140	15	compliance	compliance	NOUN
ijtc-1108	140	16	is	be	AUX
ijtc-1108	140	17	when	when	SCONJ
ijtc-1108	140	18	people	people	NOUN
ijtc-1108	140	19	pay	pay	VERB
ijtc-1108	140	20	their	their	PRON
ijtc-1108	140	21	taxes	taxis	NOUN
ijtc-1108	140	22	on	on	ADP
ijtc-1108	140	23	time	time	NOUN
ijtc-1108	140	24	in	in	ADP
ijtc-1108	140	25	order	order	NOUN
ijtc-1108	140	26	to	to	PART
ijtc-1108	140	27	fund	fund	VERB
ijtc-1108	140	28	governmental	governmental	ADJ
ijtc-1108	140	29	development	development	NOUN
ijtc-1108	140	30	.	.	PUNCT
ijtc-1108	141	1	this	this	PRON
ijtc-1108	141	2	can	can	AUX
ijtc-1108	141	3	be	be	AUX
ijtc-1108	141	4	done	do	VERB
ijtc-1108	141	5	voluntary	voluntary	ADJ
ijtc-1108	141	6	by	by	ADP
ijtc-1108	141	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	141	8	the	the	DET
ijtc-1108	141	9	effects	effect	NOUN
ijtc-1108	141	10	of	of	ADP
ijtc-1108	141	11	taxxsanctions	taxxsanction	NOUN
ijtc-1108	141	12	,	,	PUNCT
ijtc-1108	141	13	taxpayer	taxpayer	NOUN
ijtc-1108	141	14	awareness	awareness	NOUN
ijtc-1108	141	15	,	,	PUNCT
ijtc-1108	141	16	and	and	CCONJ
ijtc-1108	141	17	tax	tax	NOUN
ijtc-1108	141	18	understanding	understanding	NOUN
ijtc-1108	141	19	msme	msme	NOUN
ijtc-1108	141	20	on	on	ADP
ijtc-1108	141	21	tax	tax	NOUN
ijtc-1108	141	22	compliance	compliance	NOUN
ijtc-1108	141	23	:	:	PUNCT
ijtc-1108	141	24	the	the	DET
ijtc-1108	141	25	moderating	moderate	VERB
ijtc-1108	141	26	role	role	NOUN
ijtc-1108	141	27	of	of	ADP
ijtc-1108	141	28	risk	risk	NOUN
ijtc-1108	141	29	preference	preference	NOUN
ijtc-1108	141	30	yuliani	yuliani	NOUN
ijtc-1108	141	31	,	,	PUNCT
ijtc-1108	141	32	sistalia	sistalia	PROPN
ijtc-1108	141	33	,	,	PUNCT
ijtc-1108	141	34	and	and	CCONJ
ijtc-1108	141	35	yulianto	yulianto	NOUN
ijtc-1108	141	36	374	374	NUM
ijtc-1108	141	37	|	|	ADV
ijtc-1108	141	38	ilomata	ilomata	PROPN
ijtc-1108	141	39	international	international	ADJ
ijtc-1108	141	40	journal	journal	NOUN
ijtc-1108	141	41	of	of	ADP
ijtc-1108	141	42	tax	tax	PROPN
ijtc-1108	141	43	&	&	CCONJ
ijtc-1108	141	44	accounting	accounting	PROPN
ijtc-1108	141	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1108	141	46	accurately	accurately	ADV
ijtc-1108	141	47	and	and	CCONJ
ijtc-1108	141	48	completely	completely	ADV
ijtc-1108	141	49	filling	fill	VERB
ijtc-1108	141	50	out	out	ADP
ijtc-1108	141	51	an	an	DET
ijtc-1108	141	52	annual	annual	ADJ
ijtc-1108	141	53	notification	notification	NOUN
ijtc-1108	141	54	letter	letter	NOUN
ijtc-1108	141	55	.	.	PUNCT
ijtc-1108	142	1	according	accord	VERB
ijtc-1108	142	2	to	to	ADP
ijtc-1108	142	3	as'ari	as'ari	PROPN
ijtc-1108	142	4	(	(	PUNCT
ijtc-1108	142	5	2018	2018	NUM
ijtc-1108	142	6	)	)	PUNCT
ijtc-1108	142	7	,	,	PUNCT
ijtc-1108	142	8	tax	tax	NOUN
ijtc-1108	142	9	compliance	compliance	NOUN
ijtc-1108	142	10	is	be	AUX
ijtc-1108	142	11	evaluated	evaluate	VERB
ijtc-1108	142	12	using	use	VERB
ijtc-1108	142	13	the	the	DET
ijtc-1108	142	14	following	follow	VERB
ijtc-1108	142	15	four	four	NUM
ijtc-1108	142	16	metrics	metric	NOUN
ijtc-1108	142	17	:	:	PUNCT
ijtc-1108	142	18	1	1	NUM
ijtc-1108	142	19	one	one	NUM
ijtc-1108	142	20	registration	registration	NOUN
ijtc-1108	142	21	at	at	ADP
ijtc-1108	142	22	the	the	DET
ijtc-1108	142	23	tax	tax	NOUN
ijtc-1108	142	24	office	office	NOUN
ijtc-1108	142	25	in	in	ADP
ijtc-1108	142	26	conformity	conformity	NOUN
ijtc-1108	142	27	.	.	PUNCT
ijtc-1108	143	1	2	2	NUM
ijtc-1108	144	1	complying	comply	VERB
ijtc-1108	144	2	with	with	ADP
ijtc-1108	144	3	the	the	DET
ijtc-1108	144	4	deadline	deadline	NOUN
ijtc-1108	144	5	for	for	ADP
ijtc-1108	144	6	filing	file	VERB
ijtc-1108	144	7	tax	tax	NOUN
ijtc-1108	144	8	returns	return	NOUN
ijtc-1108	144	9	.	.	PUNCT
ijtc-1108	145	1	3	3	NUM
ijtc-1108	145	2	accurate	accurate	ADJ
ijtc-1108	145	3	tax	tax	NOUN
ijtc-1108	145	4	calculation	calculation	NOUN
ijtc-1108	145	5	and	and	CCONJ
ijtc-1108	145	6	payment	payment	NOUN
ijtc-1108	145	7	compliance	compliance	NOUN
ijtc-1108	145	8	4	4	NUM
ijtc-1108	145	9	paying	pay	VERB
ijtc-1108	145	10	the	the	DET
ijtc-1108	145	11	arrears	arrear	NOUN
ijtc-1108	145	12	on	on	ADP
ijtc-1108	145	13	time	time	NOUN
ijtc-1108	145	14	moderating	moderate	VERB
ijtc-1108	145	15	variable	variable	ADJ
ijtc-1108	145	16	moderating	moderate	VERB
ijtc-1108	145	17	factors	factor	NOUN
ijtc-1108	145	18	influence	influence	VERB
ijtc-1108	145	19	the	the	DET
ijtc-1108	145	20	connection	connection	NOUN
ijtc-1108	145	21	between	between	ADP
ijtc-1108	145	22	the	the	DET
ijtc-1108	145	23	independent	independent	ADJ
ijtc-1108	145	24	variable	variable	NOUN
ijtc-1108	145	25	and	and	CCONJ
ijtc-1108	145	26	the	the	DET
ijtc-1108	145	27	dependent	dependent	ADJ
ijtc-1108	145	28	variable	variable	NOUN
ijtc-1108	145	29	.	.	PUNCT
ijtc-1108	146	1	(	(	PUNCT
ijtc-1108	146	2	sugiyono	sugiyono	NOUN
ijtc-1108	146	3	,	,	PUNCT
ijtc-1108	146	4	2016	2016	NUM
ijtc-1108	146	5	)	)	PUNCT
ijtc-1108	146	6	.	.	PUNCT
ijtc-1108	147	1	•	•	NOUN
ijtc-1108	147	2	risk	risk	NOUN
ijtc-1108	147	3	preferences	preference	VERB
ijtc-1108	147	4	a	a	DET
ijtc-1108	147	5	person	person	NOUN
ijtc-1108	147	6	's	's	PART
ijtc-1108	147	7	inclination	inclination	NOUN
ijtc-1108	147	8	for	for	ADP
ijtc-1108	147	9	risk	risk	NOUN
ijtc-1108	147	10	may	may	AUX
ijtc-1108	147	11	be	be	AUX
ijtc-1108	147	12	one	one	NUM
ijtc-1108	147	13	of	of	ADP
ijtc-1108	147	14	their	their	PRON
ijtc-1108	147	15	characteristics	characteristic	NOUN
ijtc-1108	147	16	,	,	PUNCT
ijtc-1108	147	17	and	and	CCONJ
ijtc-1108	147	18	this	this	PRON
ijtc-1108	147	19	might	might	AUX
ijtc-1108	147	20	affect	affect	VERB
ijtc-1108	147	21	how	how	SCONJ
ijtc-1108	147	22	they	they	PRON
ijtc-1108	147	23	behave	behave	VERB
ijtc-1108	147	24	.	.	PUNCT
ijtc-1108	148	1	(	(	PUNCT
ijtc-1108	148	2	aryobimo	aryobimo	VERB
ijtc-1108	148	3	,	,	PUNCT
ijtc-1108	148	4	2012	2012	NUM
ijtc-1108	148	5	)	)	PUNCT
ijtc-1108	148	6	.	.	PUNCT
ijtc-1108	149	1	five	five	NUM
ijtc-1108	149	2	indicators	indicator	NOUN
ijtc-1108	149	3	make	make	VERB
ijtc-1108	149	4	up	up	ADP
ijtc-1108	149	5	the	the	DET
ijtc-1108	149	6	instrument	instrument	NOUN
ijtc-1108	149	7	used	use	VERB
ijtc-1108	149	8	to	to	PART
ijtc-1108	149	9	measure	measure	VERB
ijtc-1108	149	10	the	the	DET
ijtc-1108	149	11	risk	risk	NOUN
ijtc-1108	149	12	preference	preference	NOUN
ijtc-1108	149	13	variable	variable	NOUN
ijtc-1108	149	14	,	,	PUNCT
ijtc-1108	149	15	according	accord	VERB
ijtc-1108	149	16	to	to	ADP
ijtc-1108	149	17	jatmiko	jatmiko	NOUN
ijtc-1108	149	18	(	(	PUNCT
ijtc-1108	149	19	2006	2006	NUM
ijtc-1108	149	20	):	):	PUNCT
ijtc-1108	149	21	•	•	NUM
ijtc-1108	149	22	risk	risk	NOUN
ijtc-1108	149	23	to	to	AUX
ijtc-1108	149	24	finances	finance	NOUN
ijtc-1108	149	25	•	•	NOUN
ijtc-1108	149	26	risk	risk	NOUN
ijtc-1108	149	27	to	to	ADP
ijtc-1108	149	28	health	health	NOUN
ijtc-1108	149	29	•	•	NOUN
ijtc-1108	149	30	risk	risk	NOUN
ijtc-1108	149	31	danger	danger	NOUN
ijtc-1108	149	32	to	to	ADP
ijtc-1108	149	33	society	society	NOUN
ijtc-1108	149	34	•	•	NOUN
ijtc-1108	149	35	risk	risk	NOUN
ijtc-1108	149	36	to	to	ADP
ijtc-1108	149	37	a	a	DET
ijtc-1108	149	38	work	work	NOUN
ijtc-1108	149	39	environment	environment	NOUN
ijtc-1108	149	40	•	•	NOUN
ijtc-1108	149	41	risk	risk	NOUN
ijtc-1108	149	42	to	to	ADP
ijtc-1108	149	43	safety	safety	NOUN
ijtc-1108	149	44	use	use	VERB
ijtc-1108	149	45	the	the	DET
ijtc-1108	149	46	following	follow	VERB
ijtc-1108	149	47	pattern	pattern	NOUN
ijtc-1108	149	48	to	to	PART
ijtc-1108	149	49	calculate	calculate	VERB
ijtc-1108	149	50	each	each	DET
ijtc-1108	149	51	question	question	NOUN
ijtc-1108	149	52	's	's	PART
ijtc-1108	149	53	likert	likert	ADJ
ijtc-1108	149	54	scale	scale	NOUN
ijtc-1108	149	55	:	:	PUNCT
ijtc-1108	149	56	•	•	NUM
ijtc-1108	149	57	strongly	strongly	ADV
ijtc-1108	149	58	agree	agree	VERB
ijtc-1108	149	59	,	,	PUNCT
ijtc-1108	149	60	scored	score	VERB
ijtc-1108	149	61	5	5	NUM
ijtc-1108	149	62	•	•	NOUN
ijtc-1108	149	63	agree	agree	ADJ
ijtc-1108	149	64	;	;	PUNCT
ijtc-1108	149	65	scored	score	VERB
ijtc-1108	149	66	4	4	NUM
ijtc-1108	149	67	•	•	NOUN
ijtc-1108	149	68	neutral	neutral	ADJ
ijtc-1108	149	69	,	,	PUNCT
ijtc-1108	149	70	scored	score	VERB
ijtc-1108	149	71	3	3	NUM
ijtc-1108	149	72	•	•	NOUN
ijtc-1108	149	73	disagree	disagree	NOUN
ijtc-1108	149	74	;	;	PUNCT
ijtc-1108	149	75	scored	score	VERB
ijtc-1108	149	76	2	2	NUM
ijtc-1108	149	77	•	•	NUM
ijtc-1108	149	78	strongly	strongly	ADV
ijtc-1108	149	79	disagree	disagree	VERB
ijtc-1108	149	80	,	,	PUNCT
ijtc-1108	149	81	scored	score	VERB
ijtc-1108	149	82	1	1	NUM
ijtc-1108	149	83	data	datum	NOUN
ijtc-1108	149	84	analysis	analysis	NOUN
ijtc-1108	149	85	techniques	technique	NOUN
ijtc-1108	149	86	the	the	DET
ijtc-1108	149	87	primary	primary	ADJ
ijtc-1108	149	88	date	date	NOUN
ijtc-1108	149	89	used	use	VERB
ijtc-1108	149	90	in	in	ADP
ijtc-1108	149	91	this	this	DET
ijtc-1108	149	92	inquiry	inquiry	NOUN
ijtc-1108	149	93	was	be	AUX
ijtc-1108	149	94	gathered	gather	VERB
ijtc-1108	149	95	directly	directly	ADV
ijtc-1108	149	96	from	from	ADP
ijtc-1108	149	97	cirebon	cirebon	NOUN
ijtc-1108	149	98	city	city	NOUN
ijtc-1108	149	99	taxpayers	taxpayer	NOUN
ijtc-1108	149	100	throught	throught	VERB
ijtc-1108	149	101	a	a	DET
ijtc-1108	149	102	technique	technique	NOUN
ijtc-1108	149	103	called	call	VERB
ijtc-1108	149	104	a	a	DET
ijtc-1108	149	105	survey	survey	NOUN
ijtc-1108	149	106	.	.	PUNCT
ijtc-1108	150	1	every	every	DET
ijtc-1108	150	2	taxpayer	taxpayer	NOUN
ijtc-1108	150	3	involved	involve	VERB
ijtc-1108	150	4	in	in	ADP
ijtc-1108	150	5	the	the	DET
ijtc-1108	150	6	study	study	NOUN
ijtc-1108	150	7	is	be	AUX
ijtc-1108	150	8	required	require	VERB
ijtc-1108	150	9	to	to	PART
ijtc-1108	150	10	complete	complete	VERB
ijtc-1108	150	11	this	this	DET
ijtc-1108	150	12	survey	survey	NOUN
ijtc-1108	150	13	.	.	PUNCT
ijtc-1108	151	1	result	result	NOUN
ijtc-1108	151	2	and	and	CCONJ
ijtc-1108	151	3	discussion	discussion	NOUN
ijtc-1108	151	4	description	description	NOUN
ijtc-1108	151	5	of	of	ADP
ijtc-1108	151	6	respondents	respondent	NOUN
ijtc-1108	151	7	table	table	NOUN
ijtc-1108	151	8	1	1	NUM
ijtc-1108	151	9	shows	show	VERB
ijtc-1108	151	10	this	this	DET
ijtc-1108	151	11	study	study	NOUN
ijtc-1108	151	12	's	's	PART
ijtc-1108	151	13	respondents	respondent	NOUN
ijtc-1108	151	14	'	'	PART
ijtc-1108	151	15	orientation	orientation	NOUN
ijtc-1108	151	16	,	,	PUNCT
ijtc-1108	151	17	age	age	NOUN
ijtc-1108	151	18	,	,	PUNCT
ijtc-1108	151	19	and	and	CCONJ
ijtc-1108	151	20	final	final	ADJ
ijtc-1108	151	21	instructions	instruction	NOUN
ijtc-1108	151	22	.	.	PUNCT
ijtc-1108	152	1	table	table	NOUN
ijtc-1108	152	2	2	2	NUM
ijtc-1108	152	3	.	.	PUNCT
ijtc-1108	153	1	characteristics	characteristic	NOUN
ijtc-1108	153	2	of	of	ADP
ijtc-1108	153	3	respondent	respondent	NOUN
ijtc-1108	153	4	characteristics	characteristic	NOUN
ijtc-1108	153	5	of	of	ADP
ijtc-1108	153	6	respondents	respondent	NOUN
ijtc-1108	153	7	characteristics	characteristic	NOUN
ijtc-1108	153	8	amount	amount	NOUN
ijtc-1108	153	9	percentages	percentage	NOUN
ijtc-1108	153	10	(	(	PUNCT
ijtc-1108	153	11	%	%	INTJ
ijtc-1108	153	12	)	)	PUNCT
ijtc-1108	153	13	gender	gender	NOUN
ijtc-1108	153	14	male	male	NOUN
ijtc-1108	153	15	113	113	NUM
ijtc-1108	153	16	45,2	45,2	NOUN
ijtc-1108	153	17	%	%	NOUN
ijtc-1108	153	18	female	female	ADJ
ijtc-1108	153	19	139	139	NUM
ijtc-1108	153	20	55,65	55,65	NUM
ijtc-1108	153	21	%	%	NOUN
ijtc-1108	153	22	latest	late	ADJ
ijtc-1108	153	23	education	education	NOUN
ijtc-1108	153	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1108	153	25	the	the	DET
ijtc-1108	153	26	effects	effect	NOUN
ijtc-1108	153	27	of	of	ADP
ijtc-1108	153	28	taxxsanctions	taxxsanction	NOUN
ijtc-1108	153	29	,	,	PUNCT
ijtc-1108	153	30	taxpayer	taxpayer	NOUN
ijtc-1108	153	31	awareness	awareness	NOUN
ijtc-1108	153	32	,	,	PUNCT
ijtc-1108	153	33	and	and	CCONJ
ijtc-1108	153	34	tax	tax	NOUN
ijtc-1108	153	35	understanding	understanding	NOUN
ijtc-1108	153	36	msme	msme	NOUN
ijtc-1108	153	37	on	on	ADP
ijtc-1108	153	38	tax	tax	NOUN
ijtc-1108	153	39	compliance	compliance	NOUN
ijtc-1108	153	40	:	:	PUNCT
ijtc-1108	153	41	the	the	DET
ijtc-1108	153	42	moderating	moderate	VERB
ijtc-1108	153	43	role	role	NOUN
ijtc-1108	153	44	of	of	ADP
ijtc-1108	153	45	risk	risk	NOUN
ijtc-1108	153	46	preference	preference	NOUN
ijtc-1108	153	47	yuliani	yuliani	NOUN
ijtc-1108	153	48	,	,	PUNCT
ijtc-1108	153	49	sistalia	sistalia	PROPN
ijtc-1108	153	50	,	,	PUNCT
ijtc-1108	153	51	and	and	CCONJ
ijtc-1108	153	52	yulianto	yulianto	NOUN
ijtc-1108	153	53	375	375	NUM
ijtc-1108	153	54	|	|	ADV
ijtc-1108	153	55	ilomata	ilomata	PROPN
ijtc-1108	153	56	international	international	ADJ
ijtc-1108	153	57	journal	journal	NOUN
ijtc-1108	153	58	of	of	ADP
ijtc-1108	153	59	tax	tax	PROPN
ijtc-1108	153	60	&	&	CCONJ
ijtc-1108	153	61	accounting	account	VERB
ijtc-1108	153	62	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	153	63	primary	primary	ADJ
ijtc-1108	153	64	school	school	NOUN
ijtc-1108	153	65	14	14	NUM
ijtc-1108	153	66	5,6	5,6	NUM
ijtc-1108	153	67	%	%	NOUN
ijtc-1108	153	68	junior	junior	ADJ
ijtc-1108	153	69	high	high	ADJ
ijtc-1108	153	70	school	school	NOUN
ijtc-1108	153	71	21	21	NUM
ijtc-1108	153	72	8,4	8,4	NUM
ijtc-1108	153	73	%	%	NOUN
ijtc-1108	153	74	senior	senior	ADJ
ijtc-1108	153	75	high	high	ADJ
ijtc-1108	153	76	school	school	NOUN
ijtc-1108	153	77	/	/	SYM
ijtc-1108	153	78	vocational	vocational	ADJ
ijtc-1108	153	79	school	school	NOUN
ijtc-1108	153	80	112	112	NUM
ijtc-1108	153	81	44,8	44,8	NUM
ijtc-1108	153	82	%	%	NOUN
ijtc-1108	153	83	d1	d1	NOUN
ijtc-1108	153	84	-	-	PUNCT
ijtc-1108	153	85	d3	d3	PROPN
ijtc-1108	153	86	26	26	NUM
ijtc-1108	153	87	10,4	10,4	NUM
ijtc-1108	153	88	%	%	NOUN
ijtc-1108	153	89	bachelor	bachelor	NOUN
ijtc-1108	153	90	53	53	NUM
ijtc-1108	153	91	21,2	21,2	NUM
ijtc-1108	153	92	%	%	NOUN
ijtc-1108	153	93	master	master	NOUN
ijtc-1108	153	94	5	5	NUM
ijtc-1108	153	95	2	2	NUM
ijtc-1108	153	96	%	%	NOUN
ijtc-1108	153	97	other	other	ADJ
ijtc-1108	153	98	20	20	NUM
ijtc-1108	153	99	8	8	NUM
ijtc-1108	153	100	%	%	NOUN
ijtc-1108	153	101	age	age	NOUN
ijtc-1108	153	102	<	<	X
ijtc-1108	153	103	20	20	NUM
ijtc-1108	153	104	9	9	NUM
ijtc-1108	153	105	3,6	3,6	NUM
ijtc-1108	153	106	%	%	NOUN
ijtc-1108	153	107	20	20	NUM
ijtc-1108	153	108	-	-	SYM
ijtc-1108	153	109	35	35	NUM
ijtc-1108	153	110	151	151	NUM
ijtc-1108	153	111	60,4	60,4	NOUN
ijtc-1108	153	112	%	%	NOUN
ijtc-1108	153	113	35	35	NUM
ijtc-1108	153	114	-	-	SYM
ijtc-1108	153	115	50	50	NUM
ijtc-1108	153	116	60	60	NUM
ijtc-1108	153	117	24	24	NUM
ijtc-1108	153	118	%	%	NOUN
ijtc-1108	153	119	>	>	SYM
ijtc-1108	153	120	50	50	NUM
ijtc-1108	153	121	32	32	NUM
ijtc-1108	153	122	12,8	12,8	NUM
ijtc-1108	153	123	%	%	NOUN
ijtc-1108	153	124	source	source	NOUN
ijtc-1108	153	125	:	:	PUNCT
ijtc-1108	153	126	processed	process	VERB
ijtc-1108	153	127	primary	primary	ADJ
ijtc-1108	153	128	data	datum	NOUN
ijtc-1108	153	129	(	(	PUNCT
ijtc-1108	153	130	2024	2024	NUM
ijtc-1108	153	131	)	)	PUNCT
ijtc-1108	153	132	the	the	DET
ijtc-1108	153	133	data	datum	NOUN
ijtc-1108	153	134	above	above	ADV
ijtc-1108	153	135	shows	show	VERB
ijtc-1108	153	136	139	139	NUM
ijtc-1108	153	137	female	female	ADJ
ijtc-1108	153	138	respondents	respondent	NOUN
ijtc-1108	153	139	(	(	PUNCT
ijtc-1108	153	140	55.65	55.65	NUM
ijtc-1108	153	141	%	%	NOUN
ijtc-1108	153	142	)	)	PUNCT
ijtc-1108	153	143	and	and	CCONJ
ijtc-1108	153	144	113	113	NUM
ijtc-1108	153	145	male	male	ADJ
ijtc-1108	153	146	respondents	respondent	NOUN
ijtc-1108	153	147	(	(	PUNCT
ijtc-1108	153	148	45.2	45.2	NUM
ijtc-1108	153	149	%	%	NOUN
ijtc-1108	153	150	)	)	PUNCT
ijtc-1108	153	151	.	.	PUNCT
ijtc-1108	154	1	because	because	SCONJ
ijtc-1108	154	2	women	woman	NOUN
ijtc-1108	154	3	comprise	comprise	VERB
ijtc-1108	154	4	the	the	DET
ijtc-1108	154	5	majority	majority	NOUN
ijtc-1108	154	6	of	of	ADP
ijtc-1108	154	7	respondents	respondent	NOUN
ijtc-1108	154	8	,	,	PUNCT
ijtc-1108	154	9	women	woman	NOUN
ijtc-1108	154	10	's	's	PART
ijtc-1108	154	11	rights	right	NOUN
ijtc-1108	154	12	can	can	AUX
ijtc-1108	154	13	be	be	AUX
ijtc-1108	154	14	associated	associate	VERB
ijtc-1108	154	15	with	with	ADP
ijtc-1108	154	16	the	the	DET
ijtc-1108	154	17	study	study	NOUN
ijtc-1108	154	18	's	's	PART
ijtc-1108	154	19	findings	finding	NOUN
ijtc-1108	154	20	,	,	PUNCT
ijtc-1108	154	21	which	which	PRON
ijtc-1108	154	22	may	may	AUX
ijtc-1108	154	23	differ	differ	VERB
ijtc-1108	154	24	for	for	ADP
ijtc-1108	154	25	male	male	ADJ
ijtc-1108	154	26	respondents	respondent	NOUN
ijtc-1108	154	27	.	.	PUNCT
ijtc-1108	155	1	most	most	ADJ
ijtc-1108	155	2	respondents	respondent	NOUN
ijtc-1108	155	3	who	who	PRON
ijtc-1108	155	4	answered	answer	VERB
ijtc-1108	155	5	this	this	DET
ijtc-1108	155	6	questionnaire	questionnaire	NOUN
ijtc-1108	155	7	were	be	AUX
ijtc-1108	155	8	senior	senior	ADJ
ijtc-1108	155	9	high	high	ADJ
ijtc-1108	155	10	school	school	NOUN
ijtc-1108	155	11	and	and	CCONJ
ijtc-1108	155	12	vocational	vocational	ADJ
ijtc-1108	155	13	school	school	NOUN
ijtc-1108	155	14	graduates	graduate	NOUN
ijtc-1108	155	15	,	,	PUNCT
ijtc-1108	155	16	taking	take	VERB
ijtc-1108	155	17	into	into	ADP
ijtc-1108	155	18	account	account	NOUN
ijtc-1108	155	19	their	their	PRON
ijtc-1108	155	20	most	most	ADV
ijtc-1108	155	21	recent	recent	ADJ
ijtc-1108	155	22	educational	educational	ADJ
ijtc-1108	155	23	level	level	NOUN
ijtc-1108	155	24	.	.	PUNCT
ijtc-1108	156	1	of	of	ADP
ijtc-1108	156	2	the	the	DET
ijtc-1108	156	3	respondents	respondent	NOUN
ijtc-1108	156	4	,	,	PUNCT
ijtc-1108	156	5	14	14	NUM
ijtc-1108	156	6	(	(	PUNCT
ijtc-1108	156	7	5.6	5.6	NUM
ijtc-1108	156	8	%	%	NOUN
ijtc-1108	156	9	)	)	PUNCT
ijtc-1108	156	10	had	have	AUX
ijtc-1108	156	11	completed	complete	VERB
ijtc-1108	156	12	elementary	elementary	ADJ
ijtc-1108	156	13	school	school	NOUN
ijtc-1108	156	14	;	;	PUNCT
ijtc-1108	156	15	21	21	NUM
ijtc-1108	156	16	(	(	PUNCT
ijtc-1108	156	17	8.4	8.4	NUM
ijtc-1108	156	18	%	%	NOUN
ijtc-1108	156	19	)	)	PUNCT
ijtc-1108	156	20	had	have	AUX
ijtc-1108	156	21	completed	complete	VERB
ijtc-1108	156	22	junior	junior	ADJ
ijtc-1108	156	23	high	high	ADJ
ijtc-1108	156	24	school	school	NOUN
ijtc-1108	156	25	;	;	PUNCT
ijtc-1108	156	26	112	112	NUM
ijtc-1108	156	27	(	(	PUNCT
ijtc-1108	156	28	44.8	44.8	NUM
ijtc-1108	156	29	%	%	NOUN
ijtc-1108	156	30	)	)	PUNCT
ijtc-1108	156	31	had	have	AUX
ijtc-1108	156	32	completed	complete	VERB
ijtc-1108	156	33	senior	senior	ADJ
ijtc-1108	156	34	high	high	ADJ
ijtc-1108	156	35	school	school	NOUN
ijtc-1108	156	36	/	/	SYM
ijtc-1108	156	37	vocational	vocational	ADJ
ijtc-1108	156	38	school	school	NOUN
ijtc-1108	156	39	;	;	PUNCT
ijtc-1108	156	40	26	26	NUM
ijtc-1108	156	41	(	(	PUNCT
ijtc-1108	156	42	10.4	10.4	NUM
ijtc-1108	156	43	%	%	NOUN
ijtc-1108	156	44	)	)	PUNCT
ijtc-1108	156	45	had	have	AUX
ijtc-1108	156	46	completed	complete	VERB
ijtc-1108	156	47	d1	d1	NOUN
ijtc-1108	156	48	–	–	PUNCT
ijtc-1108	156	49	d3	d3	PROPN
ijtc-1108	156	50	;	;	PUNCT
ijtc-1108	156	51	53	53	NUM
ijtc-1108	156	52	(	(	PUNCT
ijtc-1108	156	53	21.2	21.2	NUM
ijtc-1108	156	54	%	%	NOUN
ijtc-1108	156	55	)	)	PUNCT
ijtc-1108	156	56	had	have	AUX
ijtc-1108	156	57	completed	complete	VERB
ijtc-1108	156	58	d4	d4	PROPN
ijtc-1108	156	59	;	;	PUNCT
ijtc-1108	156	60	5	5	NUM
ijtc-1108	156	61	(	(	PUNCT
ijtc-1108	156	62	2	2	NUM
ijtc-1108	156	63	%	%	NOUN
ijtc-1108	156	64	)	)	PUNCT
ijtc-1108	156	65	,	,	PUNCT
ijtc-1108	156	66	and	and	CCONJ
ijtc-1108	156	67	20	20	NUM
ijtc-1108	156	68	(	(	PUNCT
ijtc-1108	156	69	8	8	NUM
ijtc-1108	156	70	%	%	NOUN
ijtc-1108	156	71	)	)	PUNCT
ijtc-1108	156	72	had	have	AUX
ijtc-1108	156	73	completed	complete	VERB
ijtc-1108	156	74	additional	additional	ADJ
ijtc-1108	156	75	education	education	NOUN
ijtc-1108	156	76	.	.	PUNCT
ijtc-1108	157	1	nine	nine	NUM
ijtc-1108	157	2	respondents	respondent	NOUN
ijtc-1108	157	3	(	(	PUNCT
ijtc-1108	157	4	3.6	3.6	NUM
ijtc-1108	157	5	%	%	NOUN
ijtc-1108	157	6	)	)	PUNCT
ijtc-1108	157	7	were	be	AUX
ijtc-1108	157	8	under	under	ADP
ijtc-1108	157	9	20	20	NUM
ijtc-1108	157	10	years	year	NOUN
ijtc-1108	157	11	old	old	ADJ
ijtc-1108	157	12	,	,	PUNCT
ijtc-1108	157	13	151	151	NUM
ijtc-1108	157	14	respondents	respondent	NOUN
ijtc-1108	157	15	(	(	PUNCT
ijtc-1108	157	16	60.4	60.4	NUM
ijtc-1108	157	17	%	%	NOUN
ijtc-1108	157	18	)	)	PUNCT
ijtc-1108	157	19	were	be	AUX
ijtc-1108	157	20	between	between	ADP
ijtc-1108	157	21	20	20	NUM
ijtc-1108	157	22	and	and	CCONJ
ijtc-1108	157	23	35	35	NUM
ijtc-1108	157	24	years	year	NOUN
ijtc-1108	157	25	old	old	ADJ
ijtc-1108	157	26	,	,	PUNCT
ijtc-1108	157	27	60	60	NUM
ijtc-1108	157	28	respondents	respondent	NOUN
ijtc-1108	157	29	(	(	PUNCT
ijtc-1108	157	30	24	24	NUM
ijtc-1108	157	31	%	%	NOUN
ijtc-1108	157	32	)	)	PUNCT
ijtc-1108	157	33	were	be	AUX
ijtc-1108	157	34	between	between	ADP
ijtc-1108	157	35	35	35	NUM
ijtc-1108	157	36	and	and	CCONJ
ijtc-1108	157	37	5	5	NUM
ijtc-1108	157	38	years	year	NOUN
ijtc-1108	157	39	old	old	ADJ
ijtc-1108	157	40	,	,	PUNCT
ijtc-1108	157	41	and	and	CCONJ
ijtc-1108	157	42	32	32	NUM
ijtc-1108	157	43	respondents	respondent	NOUN
ijtc-1108	157	44	(	(	PUNCT
ijtc-1108	157	45	12.8	12.8	NUM
ijtc-1108	157	46	%	%	NOUN
ijtc-1108	157	47	)	)	PUNCT
ijtc-1108	157	48	were	be	AUX
ijtc-1108	157	49	over	over	ADV
ijtc-1108	157	50	50	50	NUM
ijtc-1108	157	51	years	year	NOUN
ijtc-1108	157	52	old	old	ADJ
ijtc-1108	157	53	.	.	PUNCT
ijtc-1108	158	1	based	base	VERB
ijtc-1108	158	2	on	on	ADP
ijtc-1108	158	3	this	this	DET
ijtc-1108	158	4	data	data	NOUN
ijtc-1108	158	5	,	,	PUNCT
ijtc-1108	158	6	it	it	PRON
ijtc-1108	158	7	can	can	AUX
ijtc-1108	158	8	be	be	AUX
ijtc-1108	158	9	inferred	infer	VERB
ijtc-1108	158	10	that	that	SCONJ
ijtc-1108	158	11	most	most	ADJ
ijtc-1108	158	12	respondents	respondent	NOUN
ijtc-1108	158	13	are	be	AUX
ijtc-1108	158	14	in	in	ADP
ijtc-1108	158	15	their	their	PRON
ijtc-1108	158	16	20s	20	NOUN
ijtc-1108	158	17	to	to	ADP
ijtc-1108	158	18	35s	35	NOUN
ijtc-1108	158	19	and	and	CCONJ
ijtc-1108	158	20	are	be	AUX
ijtc-1108	158	21	still	still	ADV
ijtc-1108	158	22	largely	largely	ADV
ijtc-1108	158	23	in	in	ADP
ijtc-1108	158	24	the	the	DET
ijtc-1108	158	25	prime	prime	NOUN
ijtc-1108	158	26	of	of	ADP
ijtc-1108	158	27	their	their	PRON
ijtc-1108	158	28	lives	life	NOUN
ijtc-1108	158	29	.	.	PUNCT
ijtc-1108	159	1	to	to	PART
ijtc-1108	159	2	focus	focus	VERB
ijtc-1108	159	3	more	more	ADV
ijtc-1108	159	4	on	on	ADP
ijtc-1108	159	5	most	most	ADJ
ijtc-1108	159	6	respondents	respondent	NOUN
ijtc-1108	159	7	at	at	ADP
ijtc-1108	159	8	this	this	DET
ijtc-1108	159	9	age	age	NOUN
ijtc-1108	159	10	while	while	SCONJ
ijtc-1108	159	11	examining	examine	VERB
ijtc-1108	159	12	task	task	NOUN
ijtc-1108	159	13	innovations	innovation	NOUN
ijtc-1108	159	14	,	,	PUNCT
ijtc-1108	159	15	useful	useful	ADJ
ijtc-1108	159	16	age	age	NOUN
ijtc-1108	159	17	is	be	AUX
ijtc-1108	159	18	distinguished	distinguish	VERB
ijtc-1108	159	19	from	from	ADP
ijtc-1108	159	20	regularly	regularly	ADV
ijtc-1108	159	21	utilized	utilize	VERB
ijtc-1108	159	22	innovations	innovation	NOUN
ijtc-1108	159	23	.	.	PUNCT
ijtc-1108	160	1	two	two	NUM
ijtc-1108	160	2	hundred	hundred	NUM
ijtc-1108	160	3	fifty	fifty	NUM
ijtc-1108	160	4	electronically	electronically	ADV
ijtc-1108	160	5	disseminated	disseminate	VERB
ijtc-1108	160	6	surveys	survey	NOUN
ijtc-1108	160	7	using	use	VERB
ijtc-1108	160	8	google	google	PROPN
ijtc-1108	160	9	forms	form	NOUN
ijtc-1108	160	10	were	be	AUX
ijtc-1108	160	11	gathered	gather	VERB
ijtc-1108	160	12	for	for	ADP
ijtc-1108	160	13	this	this	DET
ijtc-1108	160	14	study	study	NOUN
ijtc-1108	160	15	,	,	PUNCT
ijtc-1108	160	16	and	and	CCONJ
ijtc-1108	160	17	all	all	DET
ijtc-1108	160	18	250	250	NUM
ijtc-1108	160	19	pieces	piece	NOUN
ijtc-1108	160	20	of	of	ADP
ijtc-1108	160	21	data	datum	NOUN
ijtc-1108	160	22	were	be	AUX
ijtc-1108	160	23	processed	process	VERB
ijtc-1108	160	24	.	.	PUNCT
ijtc-1108	161	1	table	table	NOUN
ijtc-1108	161	2	3	3	NUM
ijtc-1108	161	3	.	.	PUNCT
ijtc-1108	161	4	external	external	ADJ
ijtc-1108	161	5	loading	loading	NOUN
ijtc-1108	161	6	tax	tax	NOUN
ijtc-1108	161	7	sanct	sanct	PROPN
ijtc-1108	161	8	ion	ion	NOUN
ijtc-1108	161	9	(	(	PUNCT
ijtc-1108	161	10	sp	sp	NOUN
ijtc-1108	161	11	)	)	PUNCT
ijtc-1108	161	12	tax	tax	NOUN
ijtc-1108	161	13	aware	aware	ADJ
ijtc-1108	161	14	ness	ness	ADJ
ijtc-1108	161	15	(	(	PUNCT
ijtc-1108	161	16	kwp	kwp	PROPN
ijtc-1108	161	17	)	)	PUNCT
ijtc-1108	161	18	tax	tax	NOUN
ijtc-1108	161	19	understandi	understandi	VERB
ijtc-1108	161	20	ng(pp	ng(pp	PROPN
ijtc-1108	161	21	)	)	PUNCT
ijtc-1108	161	22	tax	tax	NOUN
ijtc-1108	161	23	compli	compli	ADJ
ijtc-1108	161	24	ance	ance	NOUN
ijtc-1108	161	25	(	(	PUNCT
ijtc-1108	161	26	kp	kp	INTJ
ijtc-1108	161	27	)	)	PUNCT
ijtc-1108	161	28	risk	risk	NOUN
ijtc-1108	161	29	prefere	prefere	X
ijtc-1108	161	30	nce	nce	NOUN
ijtc-1108	161	31	(	(	PUNCT
ijtc-1108	161	32	pr	pr	NOUN
ijtc-1108	161	33	)	)	PUNCT
ijtc-1108	161	34	moder	moder	PROPN
ijtc-1108	161	35	ated	ate	VERB
ijtc-1108	161	36	(	(	PUNCT
ijtc-1108	161	37	m	m	VERB
ijtc-1108	161	38	pr	pr	NOUN
ijtc-1108	161	39	x	x	NOUN
ijtc-1108	161	40	sp	sp	NOUN
ijtc-1108	161	41	)	)	PUNCT
ijtc-1108	161	42	moderat	moderat	NOUN
ijtc-1108	161	43	ed(m	ed(m	PUNCT
ijtc-1108	161	44	pr	pr	X
ijtc-1108	161	45	x	x	NOUN
ijtc-1108	161	46	pp	pp	X
ijtc-1108	161	47	)	)	PUNCT
ijtc-1108	161	48	moder	moder	PROPN
ijtc-1108	161	49	ated	ate	VERB
ijtc-1108	161	50	(	(	PUNCT
ijtc-1108	161	51	m	m	VERB
ijtc-1108	161	52	pr	pr	NOUN
ijtc-1108	161	53	x	x	INTJ
ijtc-1108	161	54	kp	kp	ADJ
ijtc-1108	161	55	)	)	PUNCT
ijtc-1108	161	56	sp1	sp1	NOUN
ijtc-1108	161	57	0,774	0,774	NUM
ijtc-1108	161	58	sp2	sp2	NOUN
ijtc-1108	161	59	0,830	0,830	NUM
ijtc-1108	161	60	sp3	sp3	NOUN
ijtc-1108	161	61	0,760	0,760	NUM
ijtc-1108	161	62	sp4	sp4	NOUN
ijtc-1108	161	63	0,766	0,766	NOUN
ijtc-1108	161	64	sp5	sp5	NOUN
ijtc-1108	161	65	0,801	0,801	NUM
ijtc-1108	161	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1108	161	67	the	the	DET
ijtc-1108	161	68	effects	effect	NOUN
ijtc-1108	161	69	of	of	ADP
ijtc-1108	161	70	taxxsanctions	taxxsanction	NOUN
ijtc-1108	161	71	,	,	PUNCT
ijtc-1108	161	72	taxpayer	taxpayer	NOUN
ijtc-1108	161	73	awareness	awareness	NOUN
ijtc-1108	161	74	,	,	PUNCT
ijtc-1108	161	75	and	and	CCONJ
ijtc-1108	161	76	tax	tax	NOUN
ijtc-1108	161	77	understanding	understanding	NOUN
ijtc-1108	161	78	msme	msme	NOUN
ijtc-1108	161	79	on	on	ADP
ijtc-1108	161	80	tax	tax	NOUN
ijtc-1108	161	81	compliance	compliance	NOUN
ijtc-1108	161	82	:	:	PUNCT
ijtc-1108	161	83	the	the	DET
ijtc-1108	161	84	moderating	moderate	VERB
ijtc-1108	161	85	role	role	NOUN
ijtc-1108	161	86	of	of	ADP
ijtc-1108	161	87	risk	risk	NOUN
ijtc-1108	161	88	preference	preference	NOUN
ijtc-1108	161	89	yuliani	yuliani	NOUN
ijtc-1108	161	90	,	,	PUNCT
ijtc-1108	161	91	sistalia	sistalia	PROPN
ijtc-1108	161	92	,	,	PUNCT
ijtc-1108	161	93	and	and	CCONJ
ijtc-1108	161	94	yulianto	yulianto	NOUN
ijtc-1108	161	95	376	376	NUM
ijtc-1108	161	96	|	|	ADV
ijtc-1108	161	97	ilomata	ilomata	PROPN
ijtc-1108	161	98	international	international	ADJ
ijtc-1108	161	99	journal	journal	NOUN
ijtc-1108	161	100	of	of	ADP
ijtc-1108	161	101	tax	tax	PROPN
ijtc-1108	161	102	&	&	CCONJ
ijtc-1108	161	103	accounting	accounting	PROPN
ijtc-1108	161	104	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	161	105	kw	kw	PROPN
ijtc-1108	161	106	p1	p1	PROPN
ijtc-1108	161	107	0,759	0,759	NUM
ijtc-1108	161	108	kw	kw	NOUN
ijtc-1108	161	109	p2	p2	PROPN
ijtc-1108	161	110	0,788	0,788	NUM
ijtc-1108	161	111	kw	kw	VERB
ijtc-1108	161	112	p3	p3	PROPN
ijtc-1108	161	113	0,791	0,791	NUM
ijtc-1108	161	114	kw	kw	INTJ
ijtc-1108	161	115	p4	p4	ADJ
ijtc-1108	161	116	0,773	0,773	NUM
ijtc-1108	161	117	kw	kw	VERB
ijtc-1108	161	118	p5	p5	PROPN
ijtc-1108	161	119	0,799	0,799	NUM
ijtc-1108	161	120	kw	kw	INTJ
ijtc-1108	161	121	p6	p6	PROPN
ijtc-1108	161	122	0,764	0,764	NUM
ijtc-1108	161	123	pp1	pp1	NOUN
ijtc-1108	161	124	0,747	0,747	NUM
ijtc-1108	161	125	pp2	pp2	PROPN
ijtc-1108	161	126	0,732	0,732	NUM
ijtc-1108	161	127	pp3	pp3	PROPN
ijtc-1108	161	128	0,752	0,752	NUM
ijtc-1108	161	129	pp4	pp4	VERB
ijtc-1108	161	130	0,752	0,752	NUM
ijtc-1108	161	131	pp5	pp5	NOUN
ijtc-1108	161	132	0,808	0,808	NUM
ijtc-1108	161	133	pp6	pp6	NOUN
ijtc-1108	161	134	0,767	0,767	NUM
ijtc-1108	161	135	pp7	pp7	PROPN
ijtc-1108	161	136	0,804	0,804	NUM
ijtc-1108	161	137	pp8	pp8	NOUN
ijtc-1108	161	138	0,767	0,767	NUM
ijtc-1108	161	139	kp1	kp1	NOUN
ijtc-1108	161	140	0,722	0,722	NUM
ijtc-1108	161	141	kp2	kp2	VERB
ijtc-1108	161	142	0,641	0,641	NUM
ijtc-1108	161	143	kp3	kp3	PROPN
ijtc-1108	161	144	0,727	0,727	PROPN
ijtc-1108	162	1	kp4	kp4	VERB
ijtc-1108	162	2	0,794	0,794	NUM
ijtc-1108	162	3	kp5	kp5	NOUN
ijtc-1108	162	4	0,811	0,811	NUM
ijtc-1108	162	5	kp6	kp6	VERB
ijtc-1108	162	6	0,770	0,770	NUM
ijtc-1108	162	7	kp7	kp7	NOUN
ijtc-1108	162	8	0,779	0,779	NUM
ijtc-1108	162	9	kp8	kp8	NOUN
ijtc-1108	162	10	0,737	0,737	NUM
ijtc-1108	162	11	kp9	kp9	PROPN
ijtc-1108	162	12	0,720	0,720	NUM
ijtc-1108	163	1	pr1	pr1	NOUN
ijtc-1108	163	2	0,708	0,708	NUM
ijtc-1108	163	3	pr2	pr2	NOUN
ijtc-1108	163	4	0,723	0,723	NUM
ijtc-1108	163	5	pr3	pr3	NOUN
ijtc-1108	163	6	0,764	0,764	NOUN
ijtc-1108	164	1	pr4	pr4	ADP
ijtc-1108	164	2	0,752	0,752	NUM
ijtc-1108	164	3	pr5	pr5	NOUN
ijtc-1108	164	4	0,772	0,772	NUM
ijtc-1108	164	5	pr6	pr6	NOUN
ijtc-1108	164	6	0,719	0,719	NUM
ijtc-1108	164	7	pr7	pr7	VERB
ijtc-1108	164	8	0,757	0,757	NUM
ijtc-1108	164	9	pr8	pr8	NOUN
ijtc-1108	164	10	0,761	0,761	NUM
ijtc-1108	164	11	pr9	pr9	NOUN
ijtc-1108	164	12	0,736	0,736	NUM
ijtc-1108	165	1	m	m	VERB
ijtc-1108	165	2	pr	pr	NOUN
ijtc-1108	165	3	x	x	NOUN
ijtc-1108	165	4	sp	sp	ADP
ijtc-1108	165	5	1,000	1,000	NUM
ijtc-1108	165	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1108	165	7	the	the	DET
ijtc-1108	165	8	effects	effect	NOUN
ijtc-1108	165	9	of	of	ADP
ijtc-1108	165	10	taxxsanctions	taxxsanction	NOUN
ijtc-1108	165	11	,	,	PUNCT
ijtc-1108	165	12	taxpayer	taxpayer	NOUN
ijtc-1108	165	13	awareness	awareness	NOUN
ijtc-1108	165	14	,	,	PUNCT
ijtc-1108	165	15	and	and	CCONJ
ijtc-1108	165	16	tax	tax	NOUN
ijtc-1108	165	17	understanding	understanding	NOUN
ijtc-1108	165	18	msme	msme	NOUN
ijtc-1108	165	19	on	on	ADP
ijtc-1108	165	20	tax	tax	NOUN
ijtc-1108	165	21	compliance	compliance	NOUN
ijtc-1108	165	22	:	:	PUNCT
ijtc-1108	165	23	the	the	DET
ijtc-1108	165	24	moderating	moderate	VERB
ijtc-1108	165	25	role	role	NOUN
ijtc-1108	165	26	of	of	ADP
ijtc-1108	165	27	risk	risk	NOUN
ijtc-1108	165	28	preference	preference	NOUN
ijtc-1108	165	29	yuliani	yuliani	NOUN
ijtc-1108	165	30	,	,	PUNCT
ijtc-1108	165	31	sistalia	sistalia	PROPN
ijtc-1108	165	32	,	,	PUNCT
ijtc-1108	165	33	and	and	CCONJ
ijtc-1108	165	34	yulianto	yulianto	NOUN
ijtc-1108	165	35	377	377	NUM
ijtc-1108	165	36	|	|	ADV
ijtc-1108	165	37	ilomata	ilomata	PROPN
ijtc-1108	165	38	international	international	ADJ
ijtc-1108	165	39	journal	journal	NOUN
ijtc-1108	165	40	of	of	ADP
ijtc-1108	165	41	tax	tax	PROPN
ijtc-1108	165	42	&	&	CCONJ
ijtc-1108	165	43	accounting	accounting	PROPN
ijtc-1108	166	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	166	2	m	m	VERB
ijtc-1108	166	3	pr	pr	NOUN
ijtc-1108	166	4	x	x	NOUN
ijtc-1108	167	1	pp	pp	ADP
ijtc-1108	167	2	1,000	1,000	NUM
ijtc-1108	167	3	m	m	NOUN
ijtc-1108	167	4	pr	pr	NOUN
ijtc-1108	167	5	x	x	PUNCT
ijtc-1108	167	6	kp	kp	PROPN
ijtc-1108	167	7	1,000	1,000	NUM
ijtc-1108	167	8	source	source	NOUN
ijtc-1108	167	9	:	:	PUNCT
ijtc-1108	167	10	smartpls	smartpls	NOUN
ijtc-1108	167	11	4	4	NUM
ijtc-1108	167	12	output	output	NOUN
ijtc-1108	167	13	in	in	ADP
ijtc-1108	167	14	2024	2024	NUM
ijtc-1108	167	15	table	table	NOUN
ijtc-1108	167	16	3	3	NUM
ijtc-1108	167	17	's	's	PART
ijtc-1108	167	18	outer	outer	ADJ
ijtc-1108	167	19	loading	loading	NOUN
ijtc-1108	167	20	test	test	NOUN
ijtc-1108	167	21	findings	finding	NOUN
ijtc-1108	167	22	indicate	indicate	VERB
ijtc-1108	167	23	that	that	SCONJ
ijtc-1108	167	24	this	this	DET
ijtc-1108	167	25	study	study	NOUN
ijtc-1108	167	26	is	be	AUX
ijtc-1108	167	27	deemed	deem	VERB
ijtc-1108	167	28	genuine	genuine	ADJ
ijtc-1108	167	29	because	because	SCONJ
ijtc-1108	167	30	the	the	DET
ijtc-1108	167	31	outer	outer	ADJ
ijtc-1108	167	32	loading	loading	NOUN
ijtc-1108	167	33	has	have	VERB
ijtc-1108	167	34	a	a	DET
ijtc-1108	167	35	value	value	NOUN
ijtc-1108	167	36	greater	great	ADJ
ijtc-1108	167	37	than	than	ADP
ijtc-1108	167	38	0.70	0.70	NUM
ijtc-1108	167	39	.	.	PUNCT
ijtc-1108	168	1	average	average	ADJ
ijtc-1108	168	2	variances	variance	NOUN
ijtc-1108	168	3	extracted	extract	VERB
ijtc-1108	168	4	(	(	PUNCT
ijtc-1108	168	5	ave	ave	NOUN
ijtc-1108	168	6	)	)	PUNCT
ijtc-1108	168	7	table	table	NOUN
ijtc-1108	168	8	4	4	NUM
ijtc-1108	168	9	.	.	PUNCT
ijtc-1108	168	10	average	average	ADJ
ijtc-1108	168	11	variance	variance	NOUN
ijtc-1108	168	12	extracted	extract	VERB
ijtc-1108	168	13	(	(	PUNCT
ijtc-1108	168	14	ave	ave	NOUN
ijtc-1108	168	15	)	)	PUNCT
ijtc-1108	168	16	sp	sp	ADP
ijtc-1108	168	17	kwp	kwp	PROPN
ijtc-1108	168	18	pp	pp	PROPN
ijtc-1108	168	19	kp	kp	PROPN
ijtc-1108	168	20	pr	pr	VERB
ijtc-1108	168	21	0,619	0,619	NUM
ijtc-1108	168	22	0,607	0,607	NUM
ijtc-1108	168	23	0,588	0,588	NUM
ijtc-1108	169	1	0,560	0,560	NUM
ijtc-1108	170	1	0,553	0,553	NUM
ijtc-1108	170	2	source	source	NOUN
ijtc-1108	170	3	:	:	PUNCT
ijtc-1108	170	4	smartpls	smartpls	NOUN
ijtc-1108	170	5	4	4	NUM
ijtc-1108	170	6	output	output	NOUN
ijtc-1108	170	7	in	in	ADP
ijtc-1108	170	8	2024	2024	NUM
ijtc-1108	170	9	table	table	NOUN
ijtc-1108	170	10	4	4	NUM
ijtc-1108	170	11	shows	show	VERB
ijtc-1108	170	12	that	that	SCONJ
ijtc-1108	170	13	the	the	DET
ijtc-1108	170	14	ave	ave	NOUN
ijtc-1108	170	15	values	value	NOUN
ijtc-1108	170	16	for	for	ADP
ijtc-1108	170	17	the	the	DET
ijtc-1108	170	18	following	following	ADJ
ijtc-1108	170	19	variables	variable	NOUN
ijtc-1108	170	20	are	be	AUX
ijtc-1108	170	21	as	as	SCONJ
ijtc-1108	170	22	follows	follow	VERB
ijtc-1108	170	23	:	:	PUNCT
ijtc-1108	170	24	0.619	0.619	NUM
ijtc-1108	170	25	for	for	ADP
ijtc-1108	170	26	the	the	DET
ijtc-1108	170	27	tax	tax	NOUN
ijtc-1108	170	28	sanctions	sanction	NOUN
ijtc-1108	170	29	variable	variable	NOUN
ijtc-1108	170	30	,	,	PUNCT
ijtc-1108	170	31	0.607	0.607	NUM
ijtc-1108	170	32	for	for	ADP
ijtc-1108	170	33	the	the	DET
ijtc-1108	170	34	taxpayer	taxpayer	NOUN
ijtc-1108	170	35	awareness	awareness	NOUN
ijtc-1108	170	36	variable	variable	NOUN
ijtc-1108	170	37	,	,	PUNCT
ijtc-1108	170	38	0.588	0.588	NUM
ijtc-1108	170	39	for	for	ADP
ijtc-1108	170	40	the	the	DET
ijtc-1108	170	41	tax	tax	NOUN
ijtc-1108	170	42	understanding	understand	VERB
ijtc-1108	170	43	variable	variable	NOUN
ijtc-1108	170	44	,	,	PUNCT
ijtc-1108	170	45	0.553	0.553	NUM
ijtc-1108	170	46	for	for	ADP
ijtc-1108	170	47	the	the	DET
ijtc-1108	170	48	risk	risk	NOUN
ijtc-1108	170	49	preference	preference	NOUN
ijtc-1108	170	50	variable	variable	NOUN
ijtc-1108	170	51	,	,	PUNCT
ijtc-1108	170	52	and	and	CCONJ
ijtc-1108	170	53	0.560	0.560	NUM
ijtc-1108	170	54	for	for	ADP
ijtc-1108	170	55	the	the	DET
ijtc-1108	170	56	tax	tax	NOUN
ijtc-1108	170	57	compliance	compliance	NOUN
ijtc-1108	170	58	variable	variable	NOUN
ijtc-1108	170	59	.	.	PUNCT
ijtc-1108	171	1	now	now	ADV
ijtc-1108	171	2	that	that	SCONJ
ijtc-1108	171	3	this	this	PRON
ijtc-1108	171	4	is	be	AUX
ijtc-1108	171	5	clear	clear	ADJ
ijtc-1108	171	6	,	,	PUNCT
ijtc-1108	171	7	every	every	DET
ijtc-1108	171	8	ave	ave	NOUN
ijtc-1108	171	9	value	value	NOUN
ijtc-1108	171	10	for	for	ADP
ijtc-1108	171	11	these	these	DET
ijtc-1108	171	12	variables	variable	NOUN
ijtc-1108	171	13	is	be	AUX
ijtc-1108	171	14	valid	valid	ADJ
ijtc-1108	171	15	at	at	ADP
ijtc-1108	171	16	the	the	DET
ijtc-1108	171	17	same	same	ADJ
ijtc-1108	171	18	time	time	NOUN
ijtc-1108	171	19	.	.	PUNCT
ijtc-1108	172	1	composite	composite	ADJ
ijtc-1108	172	2	reliability	reliability	NOUN
ijtc-1108	172	3	coefficient	coefficient	NOUN
ijtc-1108	172	4	table	table	NOUN
ijtc-1108	172	5	5	5	NUM
ijtc-1108	172	6	.	.	PUNCT
ijtc-1108	172	7	composite	composite	ADJ
ijtc-1108	172	8	reliability	reliability	NOUN
ijtc-1108	172	9	sp	sp	ADP
ijtc-1108	172	10	kwp	kwp	PROPN
ijtc-1108	172	11	pp	pp	PROPN
ijtc-1108	172	12	kp	kp	PROPN
ijtc-1108	172	13	pr	pr	VERB
ijtc-1108	172	14	0,890	0,890	NUM
ijtc-1108	172	15	0,903	0,903	NUM
ijtc-1108	172	16	0,919	0,919	NUM
ijtc-1108	172	17	0,927	0,927	NUM
ijtc-1108	172	18	0,918	0,918	NUM
ijtc-1108	172	19	source	source	NOUN
ijtc-1108	172	20	:	:	PUNCT
ijtc-1108	172	21	smartpls	smartpls	NOUN
ijtc-1108	172	22	4	4	NUM
ijtc-1108	172	23	output	output	NOUN
ijtc-1108	172	24	in	in	ADP
ijtc-1108	172	25	2024	2024	NUM
ijtc-1108	172	26	given	give	VERB
ijtc-1108	172	27	that	that	SCONJ
ijtc-1108	172	28	the	the	DET
ijtc-1108	172	29	composite	composite	ADJ
ijtc-1108	172	30	reliability	reliability	NOUN
ijtc-1108	172	31	values	value	NOUN
ijtc-1108	172	32	for	for	ADP
ijtc-1108	172	33	the	the	DET
ijtc-1108	172	34	entire	entire	ADJ
ijtc-1108	172	35	structure	structure	NOUN
ijtc-1108	172	36	are	be	AUX
ijtc-1108	172	37	more	more	ADV
ijtc-1108	172	38	significant	significant	ADJ
ijtc-1108	172	39	than	than	ADP
ijtc-1108	172	40	0.7	0.7	NUM
ijtc-1108	172	41	,	,	PUNCT
ijtc-1108	172	42	table	table	NOUN
ijtc-1108	172	43	5	5	NUM
ijtc-1108	172	44	demonstrates	demonstrate	VERB
ijtc-1108	172	45	that	that	SCONJ
ijtc-1108	172	46	the	the	DET
ijtc-1108	172	47	research	research	NOUN
ijtc-1108	172	48	instruments	instrument	NOUN
ijtc-1108	172	49	'	'	PART
ijtc-1108	172	50	internal	internal	ADJ
ijtc-1108	172	51	consistency	consistency	NOUN
ijtc-1108	172	52	and	and	CCONJ
ijtc-1108	172	53	reliability	reliability	NOUN
ijtc-1108	172	54	requirements	requirement	NOUN
ijtc-1108	172	55	have	have	AUX
ijtc-1108	172	56	been	be	AUX
ijtc-1108	172	57	met	meet	VERB
ijtc-1108	172	58	.	.	PUNCT
ijtc-1108	173	1	cronbach	cronbach	PROPN
ijtc-1108	173	2	’s	’s	PART
ijtc-1108	173	3	alpha	alpha	NOUN
ijtc-1108	173	4	table	table	NOUN
ijtc-1108	173	5	6	6	NUM
ijtc-1108	173	6	.	.	PUNCT
ijtc-1108	174	1	cronbach	cronbach	PROPN
ijtc-1108	174	2	’s	’s	PART
ijtc-1108	174	3	alpha	alpha	NOUN
ijtc-1108	174	4	sp	sp	ADP
ijtc-1108	174	5	kwp	kwp	PROPN
ijtc-1108	174	6	pp	pp	PROPN
ijtc-1108	174	7	kp	kp	PROPN
ijtc-1108	174	8	pr	pr	VERB
ijtc-1108	174	9	0,846	0,846	NUM
ijtc-1108	175	1	0,871	0,871	NUM
ijtc-1108	175	2	0,899	0,899	NUM
ijtc-1108	175	3	0,912	0,912	NUM
ijtc-1108	175	4	0,846	0,846	NUM
ijtc-1108	175	5	source	source	NOUN
ijtc-1108	175	6	:	:	PUNCT
ijtc-1108	175	7	smartpls	smartpls	NOUN
ijtc-1108	175	8	4	4	NUM
ijtc-1108	175	9	output	output	NOUN
ijtc-1108	175	10	in	in	ADP
ijtc-1108	175	11	2024	2024	NUM
ijtc-1108	175	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1108	175	13	the	the	DET
ijtc-1108	175	14	effects	effect	NOUN
ijtc-1108	175	15	of	of	ADP
ijtc-1108	175	16	taxxsanctions	taxxsanction	NOUN
ijtc-1108	175	17	,	,	PUNCT
ijtc-1108	175	18	taxpayer	taxpayer	NOUN
ijtc-1108	175	19	awareness	awareness	NOUN
ijtc-1108	175	20	,	,	PUNCT
ijtc-1108	175	21	and	and	CCONJ
ijtc-1108	175	22	tax	tax	NOUN
ijtc-1108	175	23	understanding	understanding	NOUN
ijtc-1108	175	24	msme	msme	NOUN
ijtc-1108	175	25	on	on	ADP
ijtc-1108	175	26	tax	tax	NOUN
ijtc-1108	175	27	compliance	compliance	NOUN
ijtc-1108	175	28	:	:	PUNCT
ijtc-1108	175	29	the	the	DET
ijtc-1108	175	30	moderating	moderate	VERB
ijtc-1108	175	31	role	role	NOUN
ijtc-1108	175	32	of	of	ADP
ijtc-1108	175	33	risk	risk	NOUN
ijtc-1108	175	34	preference	preference	NOUN
ijtc-1108	175	35	yuliani	yuliani	NOUN
ijtc-1108	175	36	,	,	PUNCT
ijtc-1108	175	37	sistalia	sistalia	PROPN
ijtc-1108	175	38	,	,	PUNCT
ijtc-1108	175	39	and	and	CCONJ
ijtc-1108	175	40	yulianto	yulianto	NOUN
ijtc-1108	175	41	378	378	NUM
ijtc-1108	175	42	|	|	ADV
ijtc-1108	175	43	ilomata	ilomata	PROPN
ijtc-1108	175	44	international	international	ADJ
ijtc-1108	175	45	journal	journal	NOUN
ijtc-1108	175	46	of	of	ADP
ijtc-1108	175	47	tax	tax	PROPN
ijtc-1108	175	48	&	&	CCONJ
ijtc-1108	175	49	accounting	account	VERB
ijtc-1108	175	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	175	51	table	table	NOUN
ijtc-1108	175	52	6	6	NUM
ijtc-1108	175	53	above	above	ADV
ijtc-1108	175	54	shows	show	VERB
ijtc-1108	175	55	that	that	SCONJ
ijtc-1108	175	56	the	the	DET
ijtc-1108	175	57	internal	internal	ADJ
ijtc-1108	175	58	consistency	consistency	NOUN
ijtc-1108	175	59	and	and	CCONJ
ijtc-1108	175	60	reliabillity	reliabillity	NOUN
ijtc-1108	175	61	requirements	requirement	NOUN
ijtc-1108	175	62	of	of	ADP
ijtc-1108	175	63	the	the	DET
ijtc-1108	175	64	research	research	NOUN
ijtc-1108	175	65	instrument	instrument	NOUN
ijtc-1108	175	66	have	have	AUX
ijtc-1108	175	67	been	be	AUX
ijtc-1108	175	68	met	meet	VERB
ijtc-1108	175	69	for	for	ADP
ijtc-1108	175	70	all	all	DET
ijtc-1108	175	71	constructs	construct	NOUN
ijtc-1108	175	72	based	base	VERB
ijtc-1108	175	73	on	on	ADP
ijtc-1108	175	74	cronbach	cronbach	PROPN
ijtc-1108	175	75	’s	’s	PART
ijtc-1108	175	76	alpha	alpha	NOUN
ijtc-1108	175	77	parameters	parameter	NOUN
ijtc-1108	175	78	;	;	PUNCT
ijtc-1108	175	79	the	the	DET
ijtc-1108	175	80	cronbach	cronbach	NOUN
ijtc-1108	175	81	's	's	PART
ijtc-1108	175	82	alpha	alpha	NOUN
ijtc-1108	175	83	value	value	NOUN
ijtc-1108	175	84	more	more	ADV
ijtc-1108	175	85	significant	significant	ADJ
ijtc-1108	175	86	than	than	ADP
ijtc-1108	175	87	0.7	0.7	NUM
ijtc-1108	175	88	.	.	PUNCT
ijtc-1108	176	1	r	r	X
ijtc-1108	176	2	-	-	PUNCT
ijtc-1108	176	3	square	square	ADJ
ijtc-1108	176	4	(	(	PUNCT
ijtc-1108	176	5	𝑅2	𝑅2	NOUN
ijtc-1108	176	6	)	)	PUNCT
ijtc-1108	176	7	table	table	NOUN
ijtc-1108	176	8	7	7	NUM
ijtc-1108	176	9	.	.	PUNCT
ijtc-1108	177	1	r	r	NOUN
ijtc-1108	177	2	squared	square	VERB
ijtc-1108	177	3	(	(	PUNCT
ijtc-1108	177	4	𝑅2	𝑅2	NOUN
ijtc-1108	177	5	)	)	PUNCT
ijtc-1108	177	6	r	r	NOUN
ijtc-1108	177	7	squared	square	VERB
ijtc-1108	177	8	r	r	NOUN
ijtc-1108	177	9	-	-	PUNCT
ijtc-1108	177	10	square	square	ADJ
ijtc-1108	177	11	modified	modify	VERB
ijtc-1108	177	12	tax	tax	NOUN
ijtc-1108	177	13	compliance	compliance	NOUN
ijtc-1108	177	14	0,787	0,787	NUM
ijtc-1108	177	15	0,781	0,781	NUM
ijtc-1108	177	16	source	source	NOUN
ijtc-1108	177	17	:	:	PUNCT
ijtc-1108	177	18	smartpls	smartpls	NOUN
ijtc-1108	177	19	4	4	NUM
ijtc-1108	177	20	output	output	NOUN
ijtc-1108	177	21	in	in	ADP
ijtc-1108	177	22	2024	2024	NUM
ijtc-1108	177	23	table	table	NOUN
ijtc-1108	177	24	7	7	NUM
ijtc-1108	177	25	presents	present	VERB
ijtc-1108	177	26	the	the	DET
ijtc-1108	177	27	study	study	NOUN
ijtc-1108	177	28	results	result	VERB
ijtc-1108	177	29	.	.	PUNCT
ijtc-1108	178	1	it	it	PRON
ijtc-1108	178	2	indicates	indicate	VERB
ijtc-1108	178	3	that	that	SCONJ
ijtc-1108	178	4	78.1	78.1	NUM
ijtc-1108	178	5	%	%	NOUN
ijtc-1108	178	6	of	of	ADP
ijtc-1108	178	7	the	the	DET
ijtc-1108	178	8	taxpayer	taxpayer	NOUN
ijtc-1108	178	9	compliance	compliance	NOUN
ijtc-1108	178	10	variable	variable	NOUN
ijtc-1108	178	11	can	can	AUX
ijtc-1108	178	12	be	be	AUX
ijtc-1108	178	13	described	describe	VERB
ijtc-1108	178	14	by	by	ADP
ijtc-1108	178	15	tax	tax	NOUN
ijtc-1108	178	16	sanctions	sanction	NOUN
ijtc-1108	178	17	,	,	PUNCT
ijtc-1108	178	18	taxpayer	taxpayer	NOUN
ijtc-1108	178	19	knowledge	knowledge	NOUN
ijtc-1108	178	20	,	,	PUNCT
ijtc-1108	178	21	comprehension	comprehension	NOUN
ijtc-1108	178	22	of	of	ADP
ijtc-1108	178	23	taxation	taxation	NOUN
ijtc-1108	178	24	,	,	PUNCT
ijtc-1108	178	25	and	and	CCONJ
ijtc-1108	178	26	risk	risk	NOUN
ijtc-1108	178	27	preference	preference	NOUN
ijtc-1108	178	28	;	;	PUNCT
ijtc-1108	178	29	these	these	DET
ijtc-1108	178	30	variables	variable	NOUN
ijtc-1108	178	31	can	can	AUX
ijtc-1108	178	32	not	not	PART
ijtc-1108	178	33	explain	explain	VERB
ijtc-1108	178	34	the	the	DET
ijtc-1108	178	35	remaining	remain	VERB
ijtc-1108	178	36	21.9	21.9	NUM
ijtc-1108	178	37	%	%	NOUN
ijtc-1108	178	38	.	.	PUNCT
ijtc-1108	179	1	differential	differential	ADJ
ijtc-1108	179	2	validity	validity	NOUN
ijtc-1108	179	3	ratio	ratio	NOUN
ijtc-1108	179	4	of	of	ADP
ijtc-1108	179	5	heteroit	heteroit	PROPN
ijtc-1108	179	6	monotrait	monotrait	PROPN
ijtc-1108	179	7	(	(	PUNCT
ijtc-1108	179	8	htmt	htmt	PROPN
ijtc-1108	179	9	)	)	PUNCT
ijtc-1108	179	10	table	table	NOUN
ijtc-1108	179	11	8	8	NUM
ijtc-1108	179	12	.	.	PUNCT
ijtc-1108	180	1	ratio	ratio	NOUN
ijtc-1108	180	2	of	of	ADP
ijtc-1108	180	3	heteroit	heteroit	PROPN
ijtc-1108	180	4	monotrait	monotrait	PROPN
ijtc-1108	180	5	(	(	PUNCT
ijtc-1108	180	6	htmt	htmt	PROPN
ijtc-1108	180	7	)	)	PUNCT
ijtc-1108	180	8	kp	kp	PROPN
ijtc-1108	180	9	kepatuhan	kepatuhan	PROPN
ijtc-1108	181	1	wp	wp	PROPN
ijtc-1108	181	2	m	m	INTJ
ijtc-1108	181	3	pr	pr	NOUN
ijtc-1108	181	4	pp	pp	ADV
ijtc-1108	181	5	sp	sp	ADP
ijtc-1108	181	6	m	m	NOUN
ijtc-1108	181	7	pr	pr	NOUN
ijtc-1108	182	1	x	x	INTJ
ijtc-1108	183	1	pp	pp	ADP
ijtc-1108	183	2	m	m	VERB
ijtc-1108	183	3	pr	pr	INTJ
ijtc-1108	184	1	x	x	PUNCT
ijtc-1108	184	2	kp	kp	INTJ
ijtc-1108	184	3	m	m	VERB
ijtc-1108	184	4	pr	pr	NOUN
ijtc-1108	184	5	x	x	PUNCT
ijtc-1108	184	6	sp	sp	ADP
ijtc-1108	184	7	kp	kp	PROPN
ijtc-1108	184	8	compliance	compliance	NOUN
ijtc-1108	184	9	wp	wp	PROPN
ijtc-1108	184	10	0,934	0,934	NUM
ijtc-1108	184	11	m	m	VERB
ijtc-1108	184	12	pr	pr	VERB
ijtc-1108	184	13	0,870	0,870	NUM
ijtc-1108	184	14	0,830	0,830	NUM
ijtc-1108	184	15	pp	pp	ADP
ijtc-1108	184	16	0,960	0,960	NUM
ijtc-1108	184	17	0,931	0,931	NUM
ijtc-1108	184	18	0,920	0,920	NUM
ijtc-1108	184	19	sp	sp	ADP
ijtc-1108	184	20	0,985	0,985	NUM
ijtc-1108	184	21	0,940	0,940	NUM
ijtc-1108	184	22	0,925	0,925	NUM
ijtc-1108	184	23	0,977	0,977	NUM
ijtc-1108	184	24	m	m	NOUN
ijtc-1108	184	25	pr	pr	NOUN
ijtc-1108	184	26	x	x	INTJ
ijtc-1108	184	27	pp	pp	ADP
ijtc-1108	184	28	0,488	0,488	NUM
ijtc-1108	184	29	0,470	0,470	NUM
ijtc-1108	184	30	0,327	0,327	NUM
ijtc-1108	184	31	0,411	0,411	NUM
ijtc-1108	184	32	0,466	0,466	NUM
ijtc-1108	184	33	m	m	NOUN
ijtc-1108	184	34	pr	pr	NOUN
ijtc-1108	185	1	x	x	PUNCT
ijtc-1108	185	2	kp	kp	PROPN
ijtc-1108	185	3	0,576	0,576	NUM
ijtc-1108	185	4	0,522	0,522	NUM
ijtc-1108	185	5	0,384	0,384	NUM
ijtc-1108	185	6	0,465	0,465	NUM
ijtc-1108	185	7	0,531	0,531	NUM
ijtc-1108	185	8	0,934	0,934	NUM
ijtc-1108	186	1	m	m	VERB
ijtc-1108	186	2	pr	pr	NOUN
ijtc-1108	186	3	x	x	VERB
ijtc-1108	186	4	sp	sp	ADP
ijtc-1108	186	5	0,553	0,553	NUM
ijtc-1108	186	6	0,538	0,538	NUM
ijtc-1108	186	7	0,404	0,404	NUM
ijtc-1108	186	8	0,463	0,463	NUM
ijtc-1108	186	9	0,551	0,551	NUM
ijtc-1108	186	10	0,941	0,941	NUM
ijtc-1108	186	11	0,941	0,941	NUM
ijtc-1108	186	12	source	source	NOUN
ijtc-1108	186	13	:	:	PUNCT
ijtc-1108	186	14	smartpls	smartpls	NOUN
ijtc-1108	186	15	4	4	NUM
ijtc-1108	186	16	output	output	NOUN
ijtc-1108	186	17	in	in	ADP
ijtc-1108	186	18	2024	2024	NUM
ijtc-1108	186	19	considering	consider	VERB
ijtc-1108	186	20	that	that	DET
ijtc-1108	186	21	table	table	NOUN
ijtc-1108	186	22	8	8	NUM
ijtc-1108	186	23	shows	show	VERB
ijtc-1108	186	24	that	that	SCONJ
ijtc-1108	186	25	the	the	DET
ijtc-1108	186	26	heterotrait	heterotrait	ADJ
ijtc-1108	186	27	-	-	PUNCT
ijtc-1108	186	28	monotrait	monotrait	NOUN
ijtc-1108	186	29	ratio	ratio	NOUN
ijtc-1108	186	30	is	be	AUX
ijtc-1108	186	31	less	less	ADJ
ijtc-1108	186	32	than	than	ADP
ijtc-1108	186	33	1	1	NUM
ijtc-1108	186	34	,	,	PUNCT
ijtc-1108	186	35	the	the	DET
ijtc-1108	186	36	study	study	NOUN
ijtc-1108	186	37	model	model	NOUN
ijtc-1108	186	38	that	that	PRON
ijtc-1108	186	39	includes	include	VERB
ijtc-1108	186	40	the	the	DET
ijtc-1108	186	41	four	four	NUM
ijtc-1108	186	42	variables	variable	NOUN
ijtc-1108	186	43	mentioned	mention	VERB
ijtc-1108	186	44	above	above	ADV
ijtc-1108	186	45	can	can	AUX
ijtc-1108	186	46	be	be	AUX
ijtc-1108	186	47	considered	consider	VERB
ijtc-1108	186	48	valid	valid	ADJ
ijtc-1108	186	49	.	.	PUNCT
ijtc-1108	187	1	testing	testing	NOUN
ijtc-1108	187	2	of	of	ADP
ijtc-1108	187	3	hypotheses	hypothesis	NOUN
ijtc-1108	187	4	this	this	DET
ijtc-1108	187	5	test	test	NOUN
ijtc-1108	187	6	looks	look	VERB
ijtc-1108	187	7	at	at	ADP
ijtc-1108	187	8	the	the	DET
ijtc-1108	187	9	border	border	NOUN
ijtc-1108	187	10	coefficients	coefficient	NOUN
ijtc-1108	187	11	and	and	CCONJ
ijtc-1108	187	12	the	the	DET
ijtc-1108	187	13	directional	directional	ADJ
ijtc-1108	187	14	coefficients	coefficient	NOUN
ijtc-1108	187	15	that	that	PRON
ijtc-1108	187	16	display	display	VERB
ijtc-1108	187	17	the	the	DET
ijtc-1108	187	18	t	t	NOUN
ijtc-1108	187	19	-	-	PUNCT
ijtc-1108	187	20	measure	measure	NOUN
ijtc-1108	187	21	result	result	NOUN
ijtc-1108	187	22	.	.	PUNCT
ijtc-1108	188	1	the	the	DET
ijtc-1108	188	2	interpretation	interpretation	NOUN
ijtc-1108	188	3	of	of	ADP
ijtc-1108	188	4	the	the	DET
ijtc-1108	188	5	studied	study	VERB
ijtc-1108	188	6	boundaries	boundary	NOUN
ijtc-1108	188	7	provides	provide	VERB
ijtc-1108	188	8	insight	insight	NOUN
ijtc-1108	188	9	into	into	ADP
ijtc-1108	188	10	the	the	DET
ijtc-1108	188	11	link	link	NOUN
ijtc-1108	188	12	beetween	beetween	PROPN
ijtc-1108	188	13	the	the	DET
ijtc-1108	188	14	concentrate	concentrate	NOUN
ijtc-1108	188	15	’s	’s	NOUN
ijtc-1108	188	16	constituent	constituent	NOUN
ijtc-1108	188	17	parts	part	NOUN
ijtc-1108	188	18	after	after	ADP
ijtc-1108	188	19	a	a	DET
ijtc-1108	188	20	comparison	comparison	NOUN
ijtc-1108	188	21	of	of	ADP
ijtc-1108	188	22	the	the	DET
ijtc-1108	188	23	t	t	NOUN
ijtc-1108	188	24	-	-	PUNCT
ijtc-1108	188	25	measure	measure	NOUN
ijtc-1108	188	26	price	price	NOUN
ijtc-1108	188	27	and	and	CCONJ
ijtc-1108	188	28	the	the	DET
ijtc-1108	188	29	necessary	necessary	ADJ
ijtc-1108	188	30	t	t	NOUN
ijtc-1108	188	31	-	-	PUNCT
ijtc-1108	188	32	table	table	NOUN
ijtc-1108	188	33	value	value	NOUN
ijtc-1108	188	34	at	at	ADP
ijtc-1108	188	35	5	5	NUM
ijtc-1108	188	36	%	%	NOUN
ijtc-1108	188	37	.	.	PUNCT
ijtc-1108	189	1	here	here	ADV
ijtc-1108	189	2	’s	’	VERB
ijtc-1108	189	3	how	how	SCONJ
ijtc-1108	189	4	to	to	PART
ijtc-1108	189	5	do	do	VERB
ijtc-1108	189	6	hypothesis	hypothesis	NOUN
ijtc-1108	189	7	testing	testing	NOUN
ijtc-1108	189	8	with	with	ADP
ijtc-1108	189	9	smartpls	smartpls	NOUN
ijtc-1108	189	10	4	4	NUM
ijtc-1108	189	11	.	.	PUNCT
ijtc-1108	190	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1108	190	2	the	the	DET
ijtc-1108	190	3	effects	effect	NOUN
ijtc-1108	190	4	of	of	ADP
ijtc-1108	190	5	taxxsanctions	taxxsanction	NOUN
ijtc-1108	190	6	,	,	PUNCT
ijtc-1108	190	7	taxpayer	taxpayer	NOUN
ijtc-1108	190	8	awareness	awareness	NOUN
ijtc-1108	190	9	,	,	PUNCT
ijtc-1108	190	10	and	and	CCONJ
ijtc-1108	190	11	tax	tax	NOUN
ijtc-1108	190	12	understanding	understanding	NOUN
ijtc-1108	190	13	msme	msme	NOUN
ijtc-1108	190	14	on	on	ADP
ijtc-1108	190	15	tax	tax	NOUN
ijtc-1108	190	16	compliance	compliance	NOUN
ijtc-1108	190	17	:	:	PUNCT
ijtc-1108	190	18	the	the	DET
ijtc-1108	190	19	moderating	moderate	VERB
ijtc-1108	190	20	role	role	NOUN
ijtc-1108	190	21	of	of	ADP
ijtc-1108	190	22	risk	risk	NOUN
ijtc-1108	190	23	preference	preference	NOUN
ijtc-1108	190	24	yuliani	yuliani	NOUN
ijtc-1108	190	25	,	,	PUNCT
ijtc-1108	190	26	sistalia	sistalia	PROPN
ijtc-1108	190	27	,	,	PUNCT
ijtc-1108	190	28	and	and	CCONJ
ijtc-1108	190	29	yulianto	yulianto	NOUN
ijtc-1108	190	30	379	379	NUM
ijtc-1108	190	31	|	|	ADV
ijtc-1108	190	32	ilomata	ilomata	PROPN
ijtc-1108	190	33	international	international	ADJ
ijtc-1108	190	34	journal	journal	NOUN
ijtc-1108	190	35	of	of	ADP
ijtc-1108	190	36	tax	tax	PROPN
ijtc-1108	190	37	&	&	CCONJ
ijtc-1108	190	38	accounting	account	VERB
ijtc-1108	190	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	190	40	table	table	NOUN
ijtc-1108	190	41	9	9	NUM
ijtc-1108	190	42	.	.	PUNCT
ijtc-1108	191	1	path	path	NOUN
ijtc-1108	191	2	coefficients	coefficient	VERB
ijtc-1108	191	3	variable	variable	ADJ
ijtc-1108	191	4	original	original	ADJ
ijtc-1108	191	5	sample	sample	NOUN
ijtc-1108	191	6	(	(	PUNCT
ijtc-1108	191	7	o	o	NOUN
ijtc-1108	191	8	)	)	PUNCT
ijtc-1108	191	9	sample	sample	NOUN
ijtc-1108	191	10	mean	mean	NOUN
ijtc-1108	191	11	(	(	PUNCT
ijtc-1108	191	12	m	m	NOUN
ijtc-1108	191	13	)	)	PUNCT
ijtc-1108	191	14	standard	standard	ADJ
ijtc-1108	191	15	deviation	deviation	NOUN
ijtc-1108	191	16	(	(	PUNCT
ijtc-1108	191	17	stdev	stdev	NOUN
ijtc-1108	191	18	)	)	PUNCT
ijtc-1108	191	19	t	t	PROPN
ijtc-1108	191	20	statistics	statistic	NOUN
ijtc-1108	191	21	(	(	PUNCT
ijtc-1108	191	22	|o	|o	ADJ
ijtc-1108	191	23	/	/	SYM
ijtc-1108	191	24	std	std	NOUN
ijtc-1108	191	25	ev|	ev|	PROPN
ijtc-1108	191	26	)	)	PUNCT
ijtc-1108	191	27	p	p	NOUN
ijtc-1108	191	28	values	value	NOUN
ijtc-1108	191	29	significa	significa	PROPN
ijtc-1108	191	30	nce	nce	PROPN
ijtc-1108	191	31	kp	kp	PROPN
ijtc-1108	191	32	-	-	PUNCT
ijtc-1108	191	33	>	>	X
ijtc-1108	191	34	compliance	compliance	NOUN
ijtc-1108	191	35	wp	wp	NOUN
ijtc-1108	191	36	0,282	0,282	NUM
ijtc-1108	191	37	0,279	0,279	NUM
ijtc-1108	191	38	0,084	0,084	NUM
ijtc-1108	191	39	3,371	3,371	NUM
ijtc-1108	191	40	0,001	0,001	NUM
ijtc-1108	191	41	significan	significan	ADJ
ijtc-1108	191	42	ce	ce	PROPN
ijtc-1108	191	43	m	m	PROPN
ijtc-1108	191	44	risk	risk	NOUN
ijtc-1108	191	45	preference	preference	NOUN
ijtc-1108	191	46	-	-	PUNCT
ijtc-1108	191	47	>	>	X
ijtc-1108	191	48	compliance	compliance	NOUN
ijtc-1108	191	49	wp	wp	NOUN
ijtc-1108	191	50	0,024	0,024	NUM
ijtc-1108	191	51	0,023	0,023	NUM
ijtc-1108	191	52	0,06	0,06	NOUN
ijtc-1108	191	53	0,404	0,404	NUM
ijtc-1108	191	54	0,686	0,686	NUM
ijtc-1108	191	55	not	not	PART
ijtc-1108	191	56	significan	significan	ADJ
ijtc-1108	191	57	t	t	PROPN
ijtc-1108	191	58	pp	pp	PROPN
ijtc-1108	191	59	-	-	PUNCT
ijtc-1108	191	60	>	>	X
ijtc-1108	191	61	comliance	comliance	NOUN
ijtc-1108	191	62	wp	wp	PROPN
ijtc-1108	191	63	0,356	0,356	NUM
ijtc-1108	191	64	0,362	0,362	NUM
ijtc-1108	191	65	0,067	0,067	NUM
ijtc-1108	191	66	5,287	5,287	NUM
ijtc-1108	191	67	0,00	0,00	X
ijtc-1108	191	68	significan	significan	PROPN
ijtc-1108	191	69	ce	ce	PROPN
ijtc-1108	191	70	sp	sp	ADP
ijtc-1108	191	71	-	-	PUNCT
ijtc-1108	191	72	>	>	X
ijtc-1108	191	73	compliance	compliance	NOUN
ijtc-1108	191	74	wp	wp	VERB
ijtc-1108	191	75	0,226	0,226	NUM
ijtc-1108	191	76	0,226	0,226	NUM
ijtc-1108	191	77	0,089	0,089	NOUN
ijtc-1108	191	78	2,529	2,529	NUM
ijtc-1108	191	79	0,011	0,011	NUM
ijtc-1108	191	80	significan	significan	ADJ
ijtc-1108	191	81	ce	ce	PROPN
ijtc-1108	191	82	m	m	PROPN
ijtc-1108	191	83	risk	risk	NOUN
ijtc-1108	191	84	preference	preference	NOUN
ijtc-1108	191	85	x	x	X
ijtc-1108	191	86	pp	pp	ADP
ijtc-1108	191	87	-	-	PUNCT
ijtc-1108	191	88	>	>	X
ijtc-1108	191	89	compliance	compliance	NOUN
ijtc-1108	191	90	wp	wp	VERB
ijtc-1108	191	91	0,007	0,007	NUM
ijtc-1108	191	92	0,006	0,006	NUM
ijtc-1108	191	93	0,067	0,067	NUM
ijtc-1108	191	94	0,111	0,111	NUM
ijtc-1108	191	95	0,912	0,912	NUM
ijtc-1108	191	96	not	not	PART
ijtc-1108	191	97	significan	significan	ADJ
ijtc-1108	191	98	t	t	PROPN
ijtc-1108	191	99	m	m	PROPN
ijtc-1108	191	100	risk	risk	NOUN
ijtc-1108	191	101	preference	preference	NOUN
ijtc-1108	191	102	x	x	PUNCT
ijtc-1108	191	103	kp	kp	PROPN
ijtc-1108	191	104	-	-	PUNCT
ijtc-1108	191	105	>	>	X
ijtc-1108	191	106	compliance	compliance	NOUN
ijtc-1108	191	107	wp	wp	PROPN
ijtc-1108	191	108	0,064	0,064	NUM
ijtc-1108	191	109	0,063	0,063	NUM
ijtc-1108	191	110	0,077	0,077	NUM
ijtc-1108	191	111	0,832	0,832	NUM
ijtc-1108	191	112	0,405	0,405	NUM
ijtc-1108	191	113	not	not	PART
ijtc-1108	191	114	significan	significan	ADJ
ijtc-1108	191	115	t	t	PROPN
ijtc-1108	191	116	m	m	PROPN
ijtc-1108	191	117	risk	risk	NOUN
ijtc-1108	191	118	preference	preference	NOUN
ijtc-1108	191	119	x	x	X
ijtc-1108	191	120	sp	sp	ADP
ijtc-1108	191	121	-	-	PUNCT
ijtc-1108	191	122	>	>	X
ijtc-1108	191	123	compliance	compliance	NOUN
ijtc-1108	191	124	wp	wp	PROPN
ijtc-1108	191	125	-0,132	-0,132	PROPN
ijtc-1108	191	126	-0,128	-0,128	ADP
ijtc-1108	191	127	0,083	0,083	NUM
ijtc-1108	191	128	1,584	1,584	NUM
ijtc-1108	191	129	0,113	0,113	NUM
ijtc-1108	191	130	not	not	PART
ijtc-1108	191	131	significan	significan	ADJ
ijtc-1108	191	132	t	t	PROPN
ijtc-1108	191	133	source	source	NOUN
ijtc-1108	191	134	:	:	PUNCT
ijtc-1108	191	135	processed	process	VERB
ijtc-1108	191	136	primary	primary	ADJ
ijtc-1108	191	137	data	datum	NOUN
ijtc-1108	191	138	,	,	PUNCT
ijtc-1108	191	139	2024	2024	NUM
ijtc-1108	191	140	table	table	NOUN
ijtc-1108	191	141	9	9	NUM
ijtc-1108	191	142	shows	show	VERB
ijtc-1108	191	143	that	that	SCONJ
ijtc-1108	191	144	the	the	DET
ijtc-1108	191	145	first	first	ADJ
ijtc-1108	191	146	hypothesis	hypothesis	NOUN
ijtc-1108	191	147	was	be	AUX
ijtc-1108	191	148	tested	test	VERB
ijtc-1108	191	149	,	,	PUNCT
ijtc-1108	191	150	yielding	yield	VERB
ijtc-1108	191	151	a	a	DET
ijtc-1108	191	152	t	t	NOUN
ijtc-1108	191	153	-	-	PUNCT
ijtc-1108	191	154	statistic	statistic	NOUN
ijtc-1108	191	155	value	value	NOUN
ijtc-1108	191	156	of	of	ADP
ijtc-1108	191	157	2.529	2.529	NUM
ijtc-1108	191	158	(	(	PUNCT
ijtc-1108	191	159	>	>	NOUN
ijtc-1108	191	160	1.65	1.65	NUM
ijtc-1108	191	161	)	)	PUNCT
ijtc-1108	191	162	and	and	CCONJ
ijtc-1108	191	163	a	a	DET
ijtc-1108	191	164	p	p	NOUN
ijtc-1108	191	165	-	-	PUNCT
ijtc-1108	191	166	value	value	NOUN
ijtc-1108	191	167	of	of	ADP
ijtc-1108	191	168	0.011	0.011	NUM
ijtc-1108	191	169	(	(	PUNCT
ijtc-1108	191	170	<	<	X
ijtc-1108	191	171	0.05	0.05	NUM
ijtc-1108	191	172	)	)	PUNCT
ijtc-1108	191	173	.	.	PUNCT
ijtc-1108	192	1	this	this	PRON
ijtc-1108	192	2	demonstrates	demonstrate	VERB
ijtc-1108	192	3	that	that	SCONJ
ijtc-1108	192	4	tax	tax	NOUN
ijtc-1108	192	5	penalties	penalty	NOUN
ijtc-1108	192	6	significantly	significantly	ADV
ijtc-1108	192	7	impact	impact	VERB
ijtc-1108	192	8	taxpayer	taxpayer	NOUN
ijtc-1108	192	9	compliance	compliance	NOUN
ijtc-1108	192	10	,	,	PUNCT
ijtc-1108	192	11	supporting	support	VERB
ijtc-1108	192	12	the	the	DET
ijtc-1108	192	13	acceptance	acceptance	NOUN
ijtc-1108	192	14	of	of	ADP
ijtc-1108	192	15	premise	premise	NOUN
ijtc-1108	192	16	1	1	NUM
ijtc-1108	192	17	.	.	PUNCT
ijtc-1108	193	1	the	the	DET
ijtc-1108	193	2	t	t	NOUN
ijtc-1108	193	3	-	-	PUNCT
ijtc-1108	193	4	statistic	statistic	NOUN
ijtc-1108	193	5	value	value	NOUN
ijtc-1108	193	6	of	of	ADP
ijtc-1108	193	7	3.371	3.371	NUM
ijtc-1108	193	8	(	(	PUNCT
ijtc-1108	193	9	>	>	NOUN
ijtc-1108	193	10	1.65	1.65	NUM
ijtc-1108	193	11	)	)	PUNCT
ijtc-1108	193	12	and	and	CCONJ
ijtc-1108	193	13	the	the	DET
ijtc-1108	193	14	p	p	NOUN
ijtc-1108	193	15	-	-	PUNCT
ijtc-1108	193	16	value	value	NOUN
ijtc-1108	193	17	of	of	ADP
ijtc-1108	193	18	0.001	0.001	NUM
ijtc-1108	193	19	(	(	PUNCT
ijtc-1108	193	20	<	<	NOUN
ijtc-1108	193	21	0.05	0.05	NUM
ijtc-1108	193	22	)	)	PUNCT
ijtc-1108	193	23	after	after	ADP
ijtc-1108	193	24	testing	test	VERB
ijtc-1108	193	25	hypothesis	hypothesis	NOUN
ijtc-1108	193	26	2	2	NUM
ijtc-1108	193	27	demonstrate	demonstrate	VERB
ijtc-1108	193	28	that	that	SCONJ
ijtc-1108	193	29	taxpayer	taxpayer	NOUN
ijtc-1108	193	30	compliance	compliance	NOUN
ijtc-1108	193	31	is	be	AUX
ijtc-1108	193	32	positively	positively	ADV
ijtc-1108	193	33	impacted	impact	VERB
ijtc-1108	193	34	by	by	ADP
ijtc-1108	193	35	taxpayer	taxpayer	NOUN
ijtc-1108	193	36	awareness	awareness	NOUN
ijtc-1108	193	37	;	;	PUNCT
ijtc-1108	193	38	as	as	ADP
ijtc-1108	193	39	a	a	DET
ijtc-1108	193	40	result	result	NOUN
ijtc-1108	193	41	,	,	PUNCT
ijtc-1108	193	42	hypothesis	hypothesis	NOUN
ijtc-1108	193	43	2	2	NUM
ijtc-1108	193	44	is	be	AUX
ijtc-1108	193	45	accepted	accept	VERB
ijtc-1108	193	46	.	.	PUNCT
ijtc-1108	194	1	the	the	DET
ijtc-1108	194	2	results	result	NOUN
ijtc-1108	194	3	of	of	ADP
ijtc-1108	194	4	the	the	DET
ijtc-1108	194	5	third	third	ADJ
ijtc-1108	194	6	hypothesis	hypothesis	NOUN
ijtc-1108	194	7	test	test	NOUN
ijtc-1108	194	8	indicate	indicate	VERB
ijtc-1108	194	9	that	that	SCONJ
ijtc-1108	194	10	tax	tax	NOUN
ijtc-1108	194	11	understanding	understanding	NOUN
ijtc-1108	194	12	positively	positively	ADV
ijtc-1108	194	13	impacts	impact	VERB
ijtc-1108	194	14	taxpayer	taxpayer	NOUN
ijtc-1108	194	15	compliance	compliance	NOUN
ijtc-1108	194	16	.	.	PUNCT
ijtc-1108	195	1	assumption	assumption	NOUN
ijtc-1108	195	2	3	3	NUM
ijtc-1108	195	3	is	be	AUX
ijtc-1108	195	4	received	receive	VERB
ijtc-1108	195	5	with	with	ADP
ijtc-1108	195	6	a	a	DET
ijtc-1108	195	7	p	p	NOUN
ijtc-1108	195	8	-	-	PUNCT
ijtc-1108	195	9	value	value	NOUN
ijtc-1108	195	10	of	of	ADP
ijtc-1108	195	11	0.00	0.00	NUM
ijtc-1108	195	12	(	(	PUNCT
ijtc-1108	195	13	less	less	ADJ
ijtc-1108	195	14	than	than	ADP
ijtc-1108	195	15	0.05	0.05	NUM
ijtc-1108	195	16	)	)	PUNCT
ijtc-1108	195	17	and	and	CCONJ
ijtc-1108	195	18	a	a	DET
ijtc-1108	195	19	t	t	NOUN
ijtc-1108	195	20	-	-	PUNCT
ijtc-1108	195	21	statistics	statistic	NOUN
ijtc-1108	195	22	value	value	NOUN
ijtc-1108	195	23	of	of	ADP
ijtc-1108	195	24	5.287	5.287	NUM
ijtc-1108	195	25	(	(	PUNCT
ijtc-1108	195	26	greater	great	ADJ
ijtc-1108	195	27	than	than	ADP
ijtc-1108	195	28	1.65	1.65	NUM
ijtc-1108	195	29	)	)	PUNCT
ijtc-1108	195	30	.	.	PUNCT
ijtc-1108	196	1	the	the	DET
ijtc-1108	196	2	t	t	PROPN
ijtc-1108	196	3	-	-	PUNCT
ijtc-1108	196	4	statistics	statistic	NOUN
ijtc-1108	196	5	value	value	NOUN
ijtc-1108	196	6	of	of	ADP
ijtc-1108	196	7	1.584	1.584	NUM
ijtc-1108	196	8	(	(	PUNCT
ijtc-1108	196	9	greater	great	ADJ
ijtc-1108	196	10	than	than	ADP
ijtc-1108	196	11	1.65	1.65	NUM
ijtc-1108	196	12	)	)	PUNCT
ijtc-1108	196	13	and	and	CCONJ
ijtc-1108	196	14	the	the	DET
ijtc-1108	196	15	p	p	NOUN
ijtc-1108	196	16	-	-	PUNCT
ijtc-1108	196	17	value	value	NOUN
ijtc-1108	196	18	of	of	ADP
ijtc-1108	196	19	0.113	0.113	NUM
ijtc-1108	196	20	(	(	PUNCT
ijtc-1108	196	21	less	less	ADJ
ijtc-1108	196	22	than	than	ADP
ijtc-1108	196	23	0.05	0.05	NUM
ijtc-1108	196	24	)	)	PUNCT
ijtc-1108	196	25	indicate	indicate	VERB
ijtc-1108	196	26	that	that	SCONJ
ijtc-1108	196	27	risk	risk	NOUN
ijtc-1108	196	28	preference	preference	NOUN
ijtc-1108	196	29	does	do	AUX
ijtc-1108	196	30	not	not	PART
ijtc-1108	196	31	reinforce	reinforce	VERB
ijtc-1108	196	32	tax	tax	NOUN
ijtc-1108	196	33	sanctions	sanction	NOUN
ijtc-1108	196	34	with	with	ADP
ijtc-1108	196	35	taxpayer	taxpayer	NOUN
ijtc-1108	196	36	compliance	compliance	NOUN
ijtc-1108	196	37	,	,	PUNCT
ijtc-1108	196	38	which	which	PRON
ijtc-1108	196	39	leads	lead	VERB
ijtc-1108	196	40	to	to	ADP
ijtc-1108	196	41	the	the	DET
ijtc-1108	196	42	rejection	rejection	NOUN
ijtc-1108	196	43	of	of	ADP
ijtc-1108	196	44	hypothesis	hypothesis	NOUN
ijtc-1108	196	45	4	4	NUM
ijtc-1108	196	46	.	.	PUNCT
ijtc-1108	197	1	the	the	DET
ijtc-1108	197	2	findings	finding	NOUN
ijtc-1108	197	3	of	of	ADP
ijtc-1108	197	4	the	the	DET
ijtc-1108	197	5	test	test	NOUN
ijtc-1108	197	6	for	for	ADP
ijtc-1108	197	7	hypothesis	hypothesis	NOUN
ijtc-1108	197	8	5	5	NUM
ijtc-1108	197	9	indicate	indicate	VERB
ijtc-1108	197	10	that	that	SCONJ
ijtc-1108	197	11	risk	risk	NOUN
ijtc-1108	197	12	preferences	preference	NOUN
ijtc-1108	197	13	do	do	AUX
ijtc-1108	197	14	not	not	PART
ijtc-1108	197	15	enhance	enhance	VERB
ijtc-1108	197	16	the	the	DET
ijtc-1108	197	17	correlation	correlation	NOUN
ijtc-1108	197	18	between	between	ADP
ijtc-1108	197	19	taxpayer	taxpayer	NOUN
ijtc-1108	197	20	knowledge	knowledge	NOUN
ijtc-1108	197	21	and	and	CCONJ
ijtc-1108	197	22	taxpayer	taxpayer	NOUN
ijtc-1108	197	23	compliance	compliance	NOUN
ijtc-1108	197	24	.	.	PUNCT
ijtc-1108	198	1	this	this	PRON
ijtc-1108	198	2	is	be	AUX
ijtc-1108	198	3	supported	support	VERB
ijtc-1108	198	4	by	by	ADP
ijtc-1108	198	5	the	the	DET
ijtc-1108	198	6	t	t	PROPN
ijtc-1108	198	7	-	-	PUNCT
ijtc-1108	198	8	statistics	statistic	NOUN
ijtc-1108	198	9	value	value	NOUN
ijtc-1108	198	10	of	of	ADP
ijtc-1108	198	11	0.832	0.832	NUM
ijtc-1108	198	12	(	(	PUNCT
ijtc-1108	198	13	<	<	X
ijtc-1108	198	14	1.65	1.65	NUM
ijtc-1108	198	15	)	)	PUNCT
ijtc-1108	198	16	and	and	CCONJ
ijtc-1108	198	17	the	the	DET
ijtc-1108	198	18	p	p	NOUN
ijtc-1108	198	19	-	-	PUNCT
ijtc-1108	198	20	value	value	NOUN
ijtc-1108	198	21	of	of	ADP
ijtc-1108	198	22	0.405	0.405	NUM
ijtc-1108	198	23	(	(	PUNCT
ijtc-1108	198	24	>	>	NOUN
ijtc-1108	198	25	0.05	0.05	NUM
ijtc-1108	198	26	)	)	PUNCT
ijtc-1108	198	27	,	,	PUNCT
ijtc-1108	198	28	indicating	indicate	VERB
ijtc-1108	198	29	the	the	DET
ijtc-1108	198	30	rejection	rejection	NOUN
ijtc-1108	198	31	of	of	ADP
ijtc-1108	198	32	hypothesis	hypothesis	NOUN
ijtc-1108	198	33	5	5	NUM
ijtc-1108	198	34	.	.	PUNCT
ijtc-1108	198	35	following	follow	VERB
ijtc-1108	198	36	testing	testing	NOUN
ijtc-1108	198	37	,	,	PUNCT
ijtc-1108	198	38	hypothesis	hypothesis	NOUN
ijtc-1108	198	39	6	6	NUM
ijtc-1108	198	40	is	be	AUX
ijtc-1108	198	41	deemed	deem	VERB
ijtc-1108	198	42	false	false	ADJ
ijtc-1108	198	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1108	198	44	the	the	DET
ijtc-1108	198	45	effects	effect	NOUN
ijtc-1108	198	46	of	of	ADP
ijtc-1108	198	47	taxxsanctions	taxxsanction	NOUN
ijtc-1108	198	48	,	,	PUNCT
ijtc-1108	198	49	taxpayer	taxpayer	NOUN
ijtc-1108	198	50	awareness	awareness	NOUN
ijtc-1108	198	51	,	,	PUNCT
ijtc-1108	198	52	and	and	CCONJ
ijtc-1108	198	53	tax	tax	NOUN
ijtc-1108	198	54	understanding	understanding	NOUN
ijtc-1108	198	55	msme	msme	NOUN
ijtc-1108	198	56	on	on	ADP
ijtc-1108	198	57	tax	tax	NOUN
ijtc-1108	198	58	compliance	compliance	NOUN
ijtc-1108	198	59	:	:	PUNCT
ijtc-1108	198	60	the	the	DET
ijtc-1108	198	61	moderating	moderate	VERB
ijtc-1108	198	62	role	role	NOUN
ijtc-1108	198	63	of	of	ADP
ijtc-1108	198	64	risk	risk	NOUN
ijtc-1108	198	65	preference	preference	NOUN
ijtc-1108	198	66	yuliani	yuliani	NOUN
ijtc-1108	198	67	,	,	PUNCT
ijtc-1108	198	68	sistalia	sistalia	PROPN
ijtc-1108	198	69	,	,	PUNCT
ijtc-1108	198	70	and	and	CCONJ
ijtc-1108	198	71	yulianto	yulianto	NOUN
ijtc-1108	198	72	380	380	NUM
ijtc-1108	198	73	|	|	NOUN
ijtc-1108	198	74	ilomata	ilomata	PROPN
ijtc-1108	198	75	international	international	ADJ
ijtc-1108	198	76	journal	journal	NOUN
ijtc-1108	198	77	of	of	ADP
ijtc-1108	198	78	tax	tax	PROPN
ijtc-1108	198	79	&	&	CCONJ
ijtc-1108	198	80	accounting	accounting	NOUN
ijtc-1108	198	81	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	198	82	since	since	SCONJ
ijtc-1108	198	83	risk	risk	NOUN
ijtc-1108	198	84	preference	preference	NOUN
ijtc-1108	198	85	does	do	AUX
ijtc-1108	198	86	not	not	PART
ijtc-1108	198	87	appear	appear	VERB
ijtc-1108	198	88	to	to	PART
ijtc-1108	198	89	modify	modify	VERB
ijtc-1108	198	90	taxpayer	taxpayer	NOUN
ijtc-1108	198	91	comprehension	comprehension	NOUN
ijtc-1108	198	92	of	of	ADP
ijtc-1108	198	93	taxpayer	taxpayer	NOUN
ijtc-1108	198	94	compliance	compliance	NOUN
ijtc-1108	198	95	,	,	PUNCT
ijtc-1108	198	96	as	as	SCONJ
ijtc-1108	198	97	indicated	indicate	VERB
ijtc-1108	198	98	by	by	ADP
ijtc-1108	198	99	the	the	DET
ijtc-1108	198	100	t	t	PROPN
ijtc-1108	198	101	-	-	PUNCT
ijtc-1108	198	102	statistic	statistic	NOUN
ijtc-1108	198	103	value	value	NOUN
ijtc-1108	198	104	of	of	ADP
ijtc-1108	198	105	0.111	0.111	NUM
ijtc-1108	198	106	(	(	PUNCT
ijtc-1108	198	107	less	less	ADJ
ijtc-1108	198	108	than	than	ADP
ijtc-1108	198	109	1.65	1.65	NUM
ijtc-1108	198	110	)	)	PUNCT
ijtc-1108	198	111	and	and	CCONJ
ijtc-1108	198	112	the	the	DET
ijtc-1108	198	113	p	p	NOUN
ijtc-1108	198	114	-	-	PUNCT
ijtc-1108	198	115	value	value	NOUN
ijtc-1108	198	116	of	of	ADP
ijtc-1108	198	117	0.912	0.912	NUM
ijtc-1108	198	118	(	(	PUNCT
ijtc-1108	198	119	greater	great	ADJ
ijtc-1108	198	120	than	than	ADP
ijtc-1108	198	121	0.05	0.05	NUM
ijtc-1108	198	122	)	)	PUNCT
ijtc-1108	198	123	.	.	PUNCT
ijtc-1108	199	1	tax	tax	NOUN
ijtc-1108	199	2	sanctions	sanction	NOUN
ijtc-1108	199	3	increase	increase	VERB
ijtc-1108	199	4	the	the	DET
ijtc-1108	199	5	compliance	compliance	NOUN
ijtc-1108	199	6	of	of	ADP
ijtc-1108	199	7	taxpayers	taxpayer	NOUN
ijtc-1108	199	8	.	.	PUNCT
ijtc-1108	200	1	the	the	DET
ijtc-1108	200	2	results	result	NOUN
ijtc-1108	200	3	of	of	ADP
ijtc-1108	200	4	the	the	DET
ijtc-1108	200	5	hypothesis	hypothesis	NOUN
ijtc-1108	200	6	1	1	NUM
ijtc-1108	200	7	test	test	NOUN
ijtc-1108	200	8	revealed	reveal	VERB
ijtc-1108	200	9	a	a	DET
ijtc-1108	200	10	t	t	NOUN
ijtc-1108	200	11	-	-	PUNCT
ijtc-1108	200	12	statistic	statistic	NOUN
ijtc-1108	200	13	value	value	NOUN
ijtc-1108	200	14	of	of	ADP
ijtc-1108	200	15	2.529	2.529	NUM
ijtc-1108	200	16	(	(	PUNCT
ijtc-1108	200	17	>	>	NOUN
ijtc-1108	200	18	1.65	1.65	NUM
ijtc-1108	200	19	)	)	PUNCT
ijtc-1108	200	20	and	and	CCONJ
ijtc-1108	200	21	a	a	DET
ijtc-1108	200	22	p	p	NOUN
ijtc-1108	200	23	-	-	PUNCT
ijtc-1108	200	24	value	value	NOUN
ijtc-1108	200	25	of	of	ADP
ijtc-1108	200	26	0.011	0.011	NUM
ijtc-1108	200	27	(	(	PUNCT
ijtc-1108	200	28	<	<	NOUN
ijtc-1108	200	29	0.05	0.05	NUM
ijtc-1108	200	30	)	)	PUNCT
ijtc-1108	200	31	,	,	PUNCT
ijtc-1108	200	32	indicating	indicate	VERB
ijtc-1108	200	33	that	that	SCONJ
ijtc-1108	200	34	tax	tax	NOUN
ijtc-1108	200	35	sanctions	sanction	NOUN
ijtc-1108	200	36	greatly	greatly	ADV
ijtc-1108	200	37	improve	improve	VERB
ijtc-1108	200	38	msme	msme	NOUN
ijtc-1108	200	39	taxpayer	taxpayer	NOUN
ijtc-1108	200	40	compliance	compliance	NOUN
ijtc-1108	200	41	.	.	PUNCT
ijtc-1108	201	1	the	the	DET
ijtc-1108	201	2	first	first	ADJ
ijtc-1108	201	3	hypothesis	hypothesis	NOUN
ijtc-1108	201	4	,	,	PUNCT
ijtc-1108	201	5	which	which	PRON
ijtc-1108	201	6	hold	hold	VERB
ijtc-1108	201	7	tax	tax	NOUN
ijtc-1108	201	8	penalties	penalty	NOUN
ijtc-1108	201	9	may	may	AUX
ijtc-1108	201	10	force	force	VERB
ijtc-1108	201	11	msme	msme	NOUN
ijtc-1108	201	12	taxpayers	taxpayer	NOUN
ijtc-1108	201	13	to	to	PART
ijtc-1108	201	14	fulfill	fulfill	VERB
ijtc-1108	201	15	their	their	PRON
ijtc-1108	201	16	obligations	obligation	NOUN
ijtc-1108	201	17	,	,	PUNCT
ijtc-1108	201	18	is	be	AUX
ijtc-1108	201	19	accepted	accept	VERB
ijtc-1108	201	20	:	:	PUNCT
ijtc-1108	201	21	the	the	DET
ijtc-1108	201	22	degree	degree	NOUN
ijtc-1108	201	23	of	of	ADP
ijtc-1108	201	24	compliance	compliance	NOUN
ijtc-1108	201	25	rises	rise	VERB
ijtc-1108	201	26	with	with	ADP
ijtc-1108	201	27	the	the	DET
ijtc-1108	201	28	severity	severity	NOUN
ijtc-1108	201	29	or	or	CCONJ
ijtc-1108	201	30	strictness	strictness	NOUN
ijtc-1108	201	31	of	of	ADP
ijtc-1108	201	32	the	the	DET
ijtc-1108	201	33	tax	tax	NOUN
ijtc-1108	201	34	penalties	penalty	NOUN
ijtc-1108	201	35	.	.	PUNCT
ijtc-1108	202	1	this	this	PRON
ijtc-1108	202	2	is	be	AUX
ijtc-1108	202	3	in	in	ADP
ijtc-1108	202	4	line	line	NOUN
ijtc-1108	202	5	with	with	ADP
ijtc-1108	202	6	previous	previous	ADJ
ijtc-1108	202	7	research	research	NOUN
ijtc-1108	202	8	(	(	PUNCT
ijtc-1108	202	9	hantono	hantono	PROPN
ijtc-1108	202	10	&	&	CCONJ
ijtc-1108	202	11	sianturi	sianturi	PROPN
ijtc-1108	202	12	,	,	PUNCT
ijtc-1108	202	13	2021	2021	NUM
ijtc-1108	202	14	)	)	PUNCT
ijtc-1108	202	15	(	(	PUNCT
ijtc-1108	202	16	muhammad	muhammad	PROPN
ijtc-1108	202	17	rizki	rizki	PROPN
ijtc-1108	202	18	,	,	PUNCT
ijtc-1108	202	19	2022	2022	NUM
ijtc-1108	202	20	)	)	PUNCT
ijtc-1108	202	21	(	(	PUNCT
ijtc-1108	202	22	darmayasa	darmayasa	NOUN
ijtc-1108	202	23	et	et	PROPN
ijtc-1108	202	24	al	al	PROPN
ijtc-1108	202	25	.	.	PROPN
ijtc-1108	202	26	,	,	PUNCT
ijtc-1108	202	27	2021	2021	NUM
ijtc-1108	202	28	)	)	PUNCT
ijtc-1108	202	29	.	.	PUNCT
ijtc-1108	203	1	according	accord	VERB
ijtc-1108	203	2	to	to	ADP
ijtc-1108	203	3	the	the	DET
ijtc-1108	203	4	study	study	NOUN
ijtc-1108	203	5	's	's	PART
ijtc-1108	203	6	goals	goal	NOUN
ijtc-1108	203	7	,	,	PUNCT
ijtc-1108	203	8	the	the	DET
ijtc-1108	203	9	findings	finding	NOUN
ijtc-1108	203	10	support	support	VERB
ijtc-1108	203	11	the	the	DET
ijtc-1108	203	12	notion	notion	NOUN
ijtc-1108	203	13	that	that	SCONJ
ijtc-1108	203	14	tax	tax	NOUN
ijtc-1108	203	15	penalties	penalty	NOUN
ijtc-1108	203	16	have	have	AUX
ijtc-1108	203	17	a	a	DET
ijtc-1108	203	18	significant	significant	ADJ
ijtc-1108	203	19	impact	impact	NOUN
ijtc-1108	203	20	on	on	ADP
ijtc-1108	203	21	msme	msme	NOUN
ijtc-1108	203	22	taxpayers	taxpayer	NOUN
ijtc-1108	203	23	’	’	PART
ijtc-1108	203	24	ability	ability	NOUN
ijtc-1108	203	25	to	to	PART
ijtc-1108	203	26	comply	comply	VERB
ijtc-1108	203	27	with	with	ADP
ijtc-1108	203	28	tax	tax	NOUN
ijtc-1108	203	29	laws	law	NOUN
ijtc-1108	203	30	.	.	PUNCT
ijtc-1108	204	1	according	accord	VERB
ijtc-1108	204	2	to	to	ADP
ijtc-1108	204	3	attribution	attribution	NOUN
ijtc-1108	204	4	theory	theory	NOUN
ijtc-1108	204	5	,	,	PUNCT
ijtc-1108	204	6	this	this	DET
ijtc-1108	204	7	result	result	NOUN
ijtc-1108	204	8	can	can	AUX
ijtc-1108	204	9	be	be	AUX
ijtc-1108	204	10	explained	explain	VERB
ijtc-1108	204	11	by	by	ADP
ijtc-1108	204	12	external	external	ADJ
ijtc-1108	204	13	forces	force	NOUN
ijtc-1108	204	14	,	,	PUNCT
ijtc-1108	204	15	with	with	ADP
ijtc-1108	204	16	taxation	taxation	NOUN
ijtc-1108	204	17	acting	act	VERB
ijtc-1108	204	18	as	as	ADP
ijtc-1108	204	19	the	the	DET
ijtc-1108	204	20	primary	primary	ADJ
ijtc-1108	204	21	motivator	motivator	NOUN
ijtc-1108	204	22	for	for	ADP
ijtc-1108	204	23	an	an	DET
ijtc-1108	204	24	increase	increase	NOUN
ijtc-1108	204	25	in	in	ADP
ijtc-1108	204	26	msme	msme	NOUN
ijtc-1108	204	27	taxpayer	taxpayer	NOUN
ijtc-1108	204	28	compliance	compliance	NOUN
ijtc-1108	204	29	with	with	ADP
ijtc-1108	204	30	the	the	DET
ijtc-1108	204	31	law	law	NOUN
ijtc-1108	204	32	.	.	PUNCT
ijtc-1108	205	1	this	this	PRON
ijtc-1108	205	2	implies	imply	VERB
ijtc-1108	205	3	that	that	SCONJ
ijtc-1108	205	4	msme	msme	NOUN
ijtc-1108	205	5	taxpayers	taxpayer	NOUN
ijtc-1108	205	6	are	be	AUX
ijtc-1108	205	7	more	more	ADV
ijtc-1108	205	8	likely	likely	ADJ
ijtc-1108	205	9	to	to	PART
ijtc-1108	205	10	believe	believe	VERB
ijtc-1108	205	11	that	that	SCONJ
ijtc-1108	205	12	their	their	PRON
ijtc-1108	205	13	compliance	compliance	NOUN
ijtc-1108	205	14	is	be	AUX
ijtc-1108	205	15	the	the	DET
ijtc-1108	205	16	result	result	NOUN
ijtc-1108	205	17	of	of	ADP
ijtc-1108	205	18	their	their	PRON
ijtc-1108	205	19	activities	activity	NOUN
ijtc-1108	205	20	,	,	PUNCT
ijtc-1108	205	21	especially	especially	ADV
ijtc-1108	205	22	the	the	DET
ijtc-1108	205	23	government	government	NOUN
ijtc-1108	205	24	's	's	PART
ijtc-1108	205	25	imposed	impose	VERB
ijtc-1108	205	26	tax	tax	NOUN
ijtc-1108	205	27	penalties	penalty	NOUN
ijtc-1108	205	28	.	.	PUNCT
ijtc-1108	206	1	taxpayer	taxpayer	NOUN
ijtc-1108	206	2	awareness	awareness	NOUN
ijtc-1108	206	3	has	have	VERB
ijtc-1108	206	4	a	a	DET
ijtc-1108	206	5	positive	positive	ADJ
ijtc-1108	206	6	effect	effect	NOUN
ijtc-1108	206	7	on	on	ADP
ijtc-1108	206	8	taxpayer	taxpayer	NOUN
ijtc-1108	206	9	compliance	compliance	NOUN
ijtc-1108	206	10	.	.	PUNCT
ijtc-1108	207	1	hypothesis	hypothesis	NOUN
ijtc-1108	207	2	2	2	NUM
ijtc-1108	207	3	is	be	AUX
ijtc-1108	207	4	accepted	accept	VERB
ijtc-1108	207	5	because	because	SCONJ
ijtc-1108	207	6	taxpayer	taxpayer	NOUN
ijtc-1108	207	7	awareness	awareness	NOUN
ijtc-1108	207	8	positively	positively	ADV
ijtc-1108	207	9	affects	affect	VERB
ijtc-1108	207	10	taxpayer	taxpayer	NOUN
ijtc-1108	207	11	compliance	compliance	NOUN
ijtc-1108	207	12	.	.	PUNCT
ijtc-1108	208	1	a	a	DET
ijtc-1108	208	2	tstatistics	tstatistic	NOUN
ijtc-1108	208	3	value	value	NOUN
ijtc-1108	208	4	of	of	ADP
ijtc-1108	208	5	3.371	3.371	NUM
ijtc-1108	208	6	(	(	PUNCT
ijtc-1108	208	7	>	>	NOUN
ijtc-1108	208	8	1.65	1.65	NUM
ijtc-1108	208	9	)	)	PUNCT
ijtc-1108	208	10	and	and	CCONJ
ijtc-1108	208	11	a	a	DET
ijtc-1108	208	12	p	p	NOUN
ijtc-1108	208	13	-	-	PUNCT
ijtc-1108	208	14	value	value	NOUN
ijtc-1108	208	15	of	of	ADP
ijtc-1108	208	16	0.001	0.001	NUM
ijtc-1108	208	17	(	(	PUNCT
ijtc-1108	208	18	<	<	NOUN
ijtc-1108	208	19	0.05	0.05	NUM
ijtc-1108	208	20	)	)	PUNCT
ijtc-1108	208	21	are	be	AUX
ijtc-1108	208	22	the	the	DET
ijtc-1108	208	23	findings	finding	NOUN
ijtc-1108	208	24	of	of	ADP
ijtc-1108	208	25	testing	testing	NOUN
ijtc-1108	208	26	hypothesis	hypothesis	NOUN
ijtc-1108	208	27	2	2	NUM
ijtc-1108	208	28	.	.	PUNCT
ijtc-1108	209	1	according	accord	VERB
ijtc-1108	209	2	to	to	ADP
ijtc-1108	209	3	this	this	DET
ijtc-1108	209	4	theory	theory	NOUN
ijtc-1108	209	5	,	,	PUNCT
ijtc-1108	209	6	taxpayers	taxpayer	NOUN
ijtc-1108	209	7	are	be	AUX
ijtc-1108	209	8	more	more	ADV
ijtc-1108	209	9	conscious	conscious	ADJ
ijtc-1108	209	10	of	of	ADP
ijtc-1108	209	11	how	how	SCONJ
ijtc-1108	209	12	they	they	PRON
ijtc-1108	209	13	complete	complete	VERB
ijtc-1108	209	14	their	their	PRON
ijtc-1108	209	15	tax	tax	NOUN
ijtc-1108	209	16	duties	duty	NOUN
ijtc-1108	209	17	.	.	PUNCT
ijtc-1108	210	1	the	the	DET
ijtc-1108	210	2	results	result	NOUN
ijtc-1108	210	3	of	of	ADP
ijtc-1108	210	4	this	this	DET
ijtc-1108	210	5	investigation	investigation	NOUN
ijtc-1108	210	6	are	be	AUX
ijtc-1108	210	7	corroborated	corroborate	VERB
ijtc-1108	210	8	by	by	ADP
ijtc-1108	210	9	(	(	PUNCT
ijtc-1108	210	10	elsani	elsani	PROPN
ijtc-1108	210	11	&	&	CCONJ
ijtc-1108	210	12	tanno	tanno	PROPN
ijtc-1108	210	13	,	,	PUNCT
ijtc-1108	210	14	2023)(abdi	2023)(abdi	NUM
ijtc-1108	210	15	pradnyani	pradnyani	X
ijtc-1108	210	16	et	et	PROPN
ijtc-1108	210	17	al	al	PROPN
ijtc-1108	210	18	.	.	PROPN
ijtc-1108	210	19	,	,	PUNCT
ijtc-1108	210	20	2022)(setia	2022)(setia	NUM
ijtc-1108	210	21	ningsih	ningsih	NOUN
ijtc-1108	210	22	et	et	PROPN
ijtc-1108	210	23	al	al	PROPN
ijtc-1108	210	24	.	.	PROPN
ijtc-1108	210	25	,	,	PUNCT
ijtc-1108	210	26	2021	2021	NUM
ijtc-1108	210	27	)	)	PUNCT
ijtc-1108	210	28	.	.	PUNCT
ijtc-1108	211	1	additional	additional	ADJ
ijtc-1108	211	2	research	research	NOUN
ijtc-1108	211	3	corroborated	corroborate	VERB
ijtc-1108	211	4	these	these	DET
ijtc-1108	211	5	findings	finding	NOUN
ijtc-1108	211	6	and	and	CCONJ
ijtc-1108	211	7	established	establish	VERB
ijtc-1108	211	8	a	a	DET
ijtc-1108	211	9	direct	direct	ADJ
ijtc-1108	211	10	relationship	relationship	NOUN
ijtc-1108	211	11	between	between	ADP
ijtc-1108	211	12	taxpayer	taxpayer	NOUN
ijtc-1108	211	13	knowledge	knowledge	NOUN
ijtc-1108	211	14	and	and	CCONJ
ijtc-1108	211	15	tax	tax	NOUN
ijtc-1108	211	16	compliance	compliance	NOUN
ijtc-1108	211	17	.	.	PUNCT
ijtc-1108	212	1	the	the	DET
ijtc-1108	212	2	findings	finding	NOUN
ijtc-1108	212	3	support	support	VERB
ijtc-1108	212	4	the	the	DET
ijtc-1108	212	5	assertion	assertion	NOUN
ijtc-1108	212	6	that	that	SCONJ
ijtc-1108	212	7	enhancing	enhance	VERB
ijtc-1108	212	8	taxpayer	taxpayer	NOUN
ijtc-1108	212	9	awareness	awareness	NOUN
ijtc-1108	212	10	can	can	AUX
ijtc-1108	212	11	serve	serve	VERB
ijtc-1108	212	12	as	as	ADP
ijtc-1108	212	13	a	a	DET
ijtc-1108	212	14	viable	viable	ADJ
ijtc-1108	212	15	approach	approach	NOUN
ijtc-1108	212	16	to	to	ADP
ijtc-1108	212	17	enhancing	enhance	VERB
ijtc-1108	212	18	tax	tax	NOUN
ijtc-1108	212	19	compliance	compliance	NOUN
ijtc-1108	212	20	,	,	PUNCT
ijtc-1108	212	21	which	which	PRON
ijtc-1108	212	22	constitutes	constitute	VERB
ijtc-1108	212	23	the	the	DET
ijtc-1108	212	24	primary	primary	ADJ
ijtc-1108	212	25	objective	objective	NOUN
ijtc-1108	212	26	of	of	ADP
ijtc-1108	212	27	this	this	DET
ijtc-1108	212	28	research	research	NOUN
ijtc-1108	212	29	.	.	PUNCT
ijtc-1108	213	1	the	the	DET
ijtc-1108	213	2	findings	finding	NOUN
ijtc-1108	213	3	derived	derive	VERB
ijtc-1108	213	4	from	from	ADP
ijtc-1108	213	5	attribution	attribution	NOUN
ijtc-1108	213	6	theory	theory	NOUN
ijtc-1108	213	7	indicate	indicate	VERB
ijtc-1108	213	8	that	that	SCONJ
ijtc-1108	213	9	taxpayers	taxpayer	NOUN
ijtc-1108	213	10	have	have	VERB
ijtc-1108	213	11	a	a	DET
ijtc-1108	213	12	tendency	tendency	NOUN
ijtc-1108	213	13	to	to	PART
ijtc-1108	213	14	attribute	attribute	VERB
ijtc-1108	213	15	their	their	PRON
ijtc-1108	213	16	degree	degree	NOUN
ijtc-1108	213	17	of	of	ADP
ijtc-1108	213	18	compliance	compliance	NOUN
ijtc-1108	213	19	to	to	ADP
ijtc-1108	213	20	their	their	PRON
ijtc-1108	213	21	level	level	NOUN
ijtc-1108	213	22	of	of	ADP
ijtc-1108	213	23	awareness	awareness	NOUN
ijtc-1108	213	24	regarding	regard	VERB
ijtc-1108	213	25	their	their	PRON
ijtc-1108	213	26	tax	tax	NOUN
ijtc-1108	213	27	responsibilities	responsibility	NOUN
ijtc-1108	213	28	.	.	PUNCT
ijtc-1108	214	1	hence	hence	ADV
ijtc-1108	214	2	,	,	PUNCT
ijtc-1108	214	3	the	the	DET
ijtc-1108	214	4	enhancement	enhancement	NOUN
ijtc-1108	214	5	of	of	ADP
ijtc-1108	214	6	taxpayer	taxpayer	NOUN
ijtc-1108	214	7	knowledge	knowledge	NOUN
ijtc-1108	214	8	is	be	AUX
ijtc-1108	214	9	regarded	regard	VERB
ijtc-1108	214	10	as	as	ADP
ijtc-1108	214	11	a	a	DET
ijtc-1108	214	12	crucial	crucial	ADJ
ijtc-1108	214	13	element	element	NOUN
ijtc-1108	214	14	in	in	ADP
ijtc-1108	214	15	the	the	DET
ijtc-1108	214	16	enhancement	enhancement	NOUN
ijtc-1108	214	17	of	of	ADP
ijtc-1108	214	18	tax	tax	NOUN
ijtc-1108	214	19	compliance	compliance	NOUN
ijtc-1108	214	20	.	.	PUNCT
ijtc-1108	215	1	understanding	understand	VERB
ijtc-1108	215	2	taxation	taxation	NOUN
ijtc-1108	215	3	has	have	VERB
ijtc-1108	215	4	a	a	DET
ijtc-1108	215	5	positive	positive	ADJ
ijtc-1108	215	6	effect	effect	NOUN
ijtc-1108	215	7	on	on	ADP
ijtc-1108	215	8	taxpayer	taxpayer	NOUN
ijtc-1108	215	9	compliance	compliance	NOUN
ijtc-1108	215	10	.	.	PUNCT
ijtc-1108	216	1	the	the	DET
ijtc-1108	216	2	hypothesis	hypothesis	NOUN
ijtc-1108	216	3	3	3	NUM
ijtc-1108	216	4	test	test	NOUN
ijtc-1108	216	5	yielded	yield	VERB
ijtc-1108	216	6	a	a	DET
ijtc-1108	216	7	p	p	NOUN
ijtc-1108	216	8	-	-	PUNCT
ijtc-1108	216	9	value	value	NOUN
ijtc-1108	216	10	of	of	ADP
ijtc-1108	216	11	0.00	0.00	NUM
ijtc-1108	216	12	(	(	PUNCT
ijtc-1108	216	13	<	<	NOUN
ijtc-1108	216	14	0.05	0.05	NUM
ijtc-1108	216	15	)	)	PUNCT
ijtc-1108	216	16	and	and	CCONJ
ijtc-1108	216	17	a	a	DET
ijtc-1108	216	18	t	t	NOUN
ijtc-1108	216	19	-	-	PUNCT
ijtc-1108	216	20	statistics	statistic	NOUN
ijtc-1108	216	21	value	value	NOUN
ijtc-1108	216	22	of	of	ADP
ijtc-1108	216	23	5.287	5.287	NUM
ijtc-1108	216	24	(	(	PUNCT
ijtc-1108	216	25	>	>	NOUN
ijtc-1108	216	26	1.65	1.65	NUM
ijtc-1108	216	27	)	)	PUNCT
ijtc-1108	216	28	.	.	PUNCT
ijtc-1108	217	1	put	put	VERB
ijtc-1108	217	2	otherwise	otherwise	ADV
ijtc-1108	217	3	,	,	PUNCT
ijtc-1108	217	4	knowledge	knowledge	NOUN
ijtc-1108	217	5	of	of	ADP
ijtc-1108	217	6	taxes	taxis	NOUN
ijtc-1108	217	7	leads	lead	VERB
ijtc-1108	217	8	to	to	ADP
ijtc-1108	217	9	greater	great	ADJ
ijtc-1108	217	10	taxpayer	taxpayer	NOUN
ijtc-1108	217	11	compliance	compliance	NOUN
ijtc-1108	217	12	.	.	PUNCT
ijtc-1108	218	1	the	the	DET
ijtc-1108	218	2	third	third	ADJ
ijtc-1108	218	3	hypothesis	hypothesis	NOUN
ijtc-1108	218	4	is	be	AUX
ijtc-1108	218	5	recognized	recognize	VERB
ijtc-1108	218	6	,	,	PUNCT
ijtc-1108	218	7	which	which	PRON
ijtc-1108	218	8	holds	hold	VERB
ijtc-1108	218	9	that	that	SCONJ
ijtc-1108	218	10	taxpayers	taxpayer	NOUN
ijtc-1108	218	11	who	who	PRON
ijtc-1108	218	12	comprehend	comprehend	VERB
ijtc-1108	218	13	taxes	taxis	NOUN
ijtc-1108	218	14	better	well	ADV
ijtc-1108	218	15	would	would	AUX
ijtc-1108	218	16	also	also	ADV
ijtc-1108	218	17	understand	understand	VERB
ijtc-1108	218	18	the	the	DET
ijtc-1108	218	19	repercussions	repercussion	NOUN
ijtc-1108	218	20	of	of	ADP
ijtc-1108	218	21	failing	fail	VERB
ijtc-1108	218	22	to	to	PART
ijtc-1108	218	23	execute	execute	VERB
ijtc-1108	218	24	their	their	PRON
ijtc-1108	218	25	obligations	obligation	NOUN
ijtc-1108	218	26	.	.	PUNCT
ijtc-1108	219	1	the	the	DET
ijtc-1108	219	2	taxpayer	taxpayer	NOUN
ijtc-1108	219	3	compliance	compliance	NOUN
ijtc-1108	219	4	degree	degree	NOUN
ijtc-1108	219	5	correlates	correlate	VERB
ijtc-1108	219	6	with	with	ADP
ijtc-1108	219	7	one	one	NOUN
ijtc-1108	219	8	's	's	PART
ijtc-1108	219	9	understanding	understanding	NOUN
ijtc-1108	219	10	of	of	ADP
ijtc-1108	219	11	tax	tax	NOUN
ijtc-1108	219	12	regulations	regulation	NOUN
ijtc-1108	219	13	.	.	PUNCT
ijtc-1108	220	1	this	this	DET
ijtc-1108	220	2	study	study	NOUN
ijtc-1108	220	3	supports	support	VERB
ijtc-1108	220	4	earlier	early	ADJ
ijtc-1108	220	5	conclusions	conclusion	NOUN
ijtc-1108	220	6	.	.	PUNCT
ijtc-1108	221	1	(	(	PUNCT
ijtc-1108	221	2	elsani	elsani	PROPN
ijtc-1108	221	3	&	&	CCONJ
ijtc-1108	221	4	tanno	tanno	ADJ
ijtc-1108	221	5	,	,	PUNCT
ijtc-1108	221	6	2023	2023	NUM
ijtc-1108	221	7	)	)	PUNCT
ijtc-1108	221	8	(	(	PUNCT
ijtc-1108	221	9	wulandari	wulandari	X
ijtc-1108	221	10	,	,	PUNCT
ijtc-1108	221	11	2020b)(riswanto	2020b)(riswanto	NUM
ijtc-1108	221	12	et	et	PROPN
ijtc-1108	221	13	al	al	PROPN
ijtc-1108	221	14	.	.	PROPN
ijtc-1108	221	15	,	,	PUNCT
ijtc-1108	221	16	2017	2017	NUM
ijtc-1108	221	17	)	)	PUNCT
ijtc-1108	221	18	.	.	PUNCT
ijtc-1108	222	1	this	this	PRON
ijtc-1108	222	2	corroborates	corroborate	VERB
ijtc-1108	222	3	this	this	DET
ijtc-1108	222	4	conclusion	conclusion	NOUN
ijtc-1108	222	5	and	and	CCONJ
ijtc-1108	222	6	establishes	establish	VERB
ijtc-1108	222	7	that	that	SCONJ
ijtc-1108	222	8	there	there	PRON
ijtc-1108	222	9	is	be	VERB
ijtc-1108	222	10	a	a	DET
ijtc-1108	222	11	direct	direct	ADJ
ijtc-1108	222	12	relationship	relationship	NOUN
ijtc-1108	222	13	between	between	ADP
ijtc-1108	222	14	tax	tax	NOUN
ijtc-1108	222	15	understanding	understanding	NOUN
ijtc-1108	222	16	and	and	CCONJ
ijtc-1108	222	17	compliance	compliance	NOUN
ijtc-1108	222	18	with	with	ADP
ijtc-1108	222	19	tax	tax	NOUN
ijtc-1108	222	20	regulations	regulation	NOUN
ijtc-1108	222	21	by	by	ADP
ijtc-1108	222	22	taxpayers	taxpayer	NOUN
ijtc-1108	222	23	.	.	PUNCT
ijtc-1108	223	1	consistent	consistent	ADJ
ijtc-1108	223	2	with	with	ADP
ijtc-1108	223	3	the	the	DET
ijtc-1108	223	4	leading	lead	VERB
ijtc-1108	223	5	research	research	NOUN
ijtc-1108	223	6	topic	topic	NOUN
ijtc-1108	223	7	,	,	PUNCT
ijtc-1108	223	8	the	the	DET
ijtc-1108	223	9	above	above	ADJ
ijtc-1108	223	10	findings	finding	NOUN
ijtc-1108	223	11	indicate	indicate	VERB
ijtc-1108	223	12	that	that	SCONJ
ijtc-1108	223	13	improving	improve	VERB
ijtc-1108	223	14	tax	tax	NOUN
ijtc-1108	223	15	understanding	understanding	NOUN
ijtc-1108	223	16	is	be	AUX
ijtc-1108	223	17	critical	critical	ADJ
ijtc-1108	223	18	to	to	ADP
ijtc-1108	223	19	improving	improve	VERB
ijtc-1108	223	20	taxpayer	taxpayer	NOUN
ijtc-1108	223	21	compliance	compliance	NOUN
ijtc-1108	223	22	,	,	PUNCT
ijtc-1108	223	23	thus	thus	ADV
ijtc-1108	223	24	in	in	ADP
ijtc-1108	223	25	line	line	NOUN
ijtc-1108	223	26	with	with	ADP
ijtc-1108	223	27	the	the	DET
ijtc-1108	223	28	research	research	NOUN
ijtc-1108	223	29	objectives	objective	NOUN
ijtc-1108	223	30	.	.	PUNCT
ijtc-1108	224	1	findings	finding	NOUN
ijtc-1108	224	2	derived	derive	VERB
ijtc-1108	224	3	from	from	ADP
ijtc-1108	224	4	attribution	attribution	NOUN
ijtc-1108	224	5	theory	theory	NOUN
ijtc-1108	224	6	suggest	suggest	VERB
ijtc-1108	224	7	that	that	SCONJ
ijtc-1108	224	8	taxpayers	taxpayer	NOUN
ijtc-1108	224	9	have	have	VERB
ijtc-1108	224	10	a	a	DET
ijtc-1108	224	11	tendency	tendency	NOUN
ijtc-1108	224	12	to	to	PART
ijtc-1108	224	13	attribute	attribute	VERB
ijtc-1108	224	14	their	their	PRON
ijtc-1108	224	15	level	level	NOUN
ijtc-1108	224	16	of	of	ADP
ijtc-1108	224	17	compliance	compliance	NOUN
ijtc-1108	224	18	to	to	ADP
ijtc-1108	224	19	their	their	PRON
ijtc-1108	224	20	expertise	expertise	NOUN
ijtc-1108	224	21	in	in	ADP
ijtc-1108	224	22	tax	tax	NOUN
ijtc-1108	224	23	regulations	regulation	NOUN
ijtc-1108	224	24	.	.	PUNCT
ijtc-1108	225	1	therefore	therefore	ADV
ijtc-1108	225	2	,	,	PUNCT
ijtc-1108	225	3	improving	improve	VERB
ijtc-1108	225	4	taxpayers	taxpayer	NOUN
ijtc-1108	225	5	'	'	PART
ijtc-1108	225	6	understanding	understanding	NOUN
ijtc-1108	225	7	of	of	ADP
ijtc-1108	225	8	tax	tax	NOUN
ijtc-1108	225	9	regulations	regulation	NOUN
ijtc-1108	225	10	is	be	AUX
ijtc-1108	225	11	considered	consider	VERB
ijtc-1108	225	12	an	an	DET
ijtc-1108	225	13	essential	essential	ADJ
ijtc-1108	225	14	aspect	aspect	NOUN
ijtc-1108	225	15	of	of	ADP
ijtc-1108	225	16	improving	improve	VERB
ijtc-1108	225	17	tax	tax	NOUN
ijtc-1108	225	18	compliance	compliance	NOUN
ijtc-1108	225	19	.	.	PUNCT
ijtc-1108	226	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1108	226	2	the	the	DET
ijtc-1108	226	3	effects	effect	NOUN
ijtc-1108	226	4	of	of	ADP
ijtc-1108	226	5	taxxsanctions	taxxsanction	NOUN
ijtc-1108	226	6	,	,	PUNCT
ijtc-1108	226	7	taxpayer	taxpayer	NOUN
ijtc-1108	226	8	awareness	awareness	NOUN
ijtc-1108	226	9	,	,	PUNCT
ijtc-1108	226	10	and	and	CCONJ
ijtc-1108	226	11	tax	tax	NOUN
ijtc-1108	226	12	understanding	understanding	NOUN
ijtc-1108	226	13	msme	msme	NOUN
ijtc-1108	226	14	on	on	ADP
ijtc-1108	226	15	tax	tax	NOUN
ijtc-1108	226	16	compliance	compliance	NOUN
ijtc-1108	226	17	:	:	PUNCT
ijtc-1108	226	18	the	the	DET
ijtc-1108	226	19	moderating	moderate	VERB
ijtc-1108	226	20	role	role	NOUN
ijtc-1108	226	21	of	of	ADP
ijtc-1108	226	22	risk	risk	NOUN
ijtc-1108	226	23	preference	preference	NOUN
ijtc-1108	226	24	yuliani	yuliani	NOUN
ijtc-1108	226	25	,	,	PUNCT
ijtc-1108	226	26	sistalia	sistalia	PROPN
ijtc-1108	226	27	,	,	PUNCT
ijtc-1108	226	28	and	and	CCONJ
ijtc-1108	226	29	yulianto	yulianto	NOUN
ijtc-1108	226	30	381	381	NUM
ijtc-1108	226	31	|	|	ADV
ijtc-1108	226	32	ilomata	ilomata	PROPN
ijtc-1108	226	33	international	international	ADJ
ijtc-1108	226	34	journal	journal	NOUN
ijtc-1108	226	35	of	of	ADP
ijtc-1108	226	36	tax	tax	PROPN
ijtc-1108	226	37	&	&	CCONJ
ijtc-1108	226	38	accounting	accounting	PROPN
ijtc-1108	226	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	226	40	the	the	DET
ijtc-1108	226	41	effects	effect	NOUN
ijtc-1108	226	42	of	of	ADP
ijtc-1108	226	43	tax	tax	NOUN
ijtc-1108	226	44	sanctions	sanction	NOUN
ijtc-1108	226	45	moderates	moderate	NOUN
ijtc-1108	226	46	risk	risk	NOUN
ijtc-1108	226	47	preference	preference	NOUN
ijtc-1108	226	48	on	on	ADP
ijtc-1108	226	49	taxpayer	taxpayer	NOUN
ijtc-1108	226	50	compliance	compliance	NOUN
ijtc-1108	226	51	a	a	DET
ijtc-1108	226	52	t	t	NOUN
ijtc-1108	226	53	-	-	PUNCT
ijtc-1108	226	54	statistics	statistic	NOUN
ijtc-1108	226	55	value	value	NOUN
ijtc-1108	226	56	of	of	ADP
ijtc-1108	226	57	1.584	1.584	NUM
ijtc-1108	226	58	(	(	PUNCT
ijtc-1108	226	59	<	<	X
ijtc-1108	226	60	1.65	1.65	NUM
ijtc-1108	226	61	)	)	PUNCT
ijtc-1108	226	62	and	and	CCONJ
ijtc-1108	226	63	a	a	DET
ijtc-1108	226	64	p	p	NOUN
ijtc-1108	226	65	-	-	PUNCT
ijtc-1108	226	66	value	value	NOUN
ijtc-1108	226	67	of	of	ADP
ijtc-1108	226	68	0.113	0.113	NUM
ijtc-1108	226	69	(	(	PUNCT
ijtc-1108	226	70	>	>	NOUN
ijtc-1108	226	71	0.05	0.05	NUM
ijtc-1108	226	72	)	)	PUNCT
ijtc-1108	226	73	were	be	AUX
ijtc-1108	226	74	obtained	obtain	VERB
ijtc-1108	226	75	from	from	ADP
ijtc-1108	226	76	the	the	DET
ijtc-1108	226	77	hypothesis	hypothesis	NOUN
ijtc-1108	226	78	4	4	NUM
ijtc-1108	226	79	test	test	NOUN
ijtc-1108	226	80	.	.	PUNCT
ijtc-1108	227	1	since	since	SCONJ
ijtc-1108	227	2	risk	risk	NOUN
ijtc-1108	227	3	preference	preference	NOUN
ijtc-1108	227	4	does	do	AUX
ijtc-1108	227	5	not	not	PART
ijtc-1108	227	6	reduce	reduce	VERB
ijtc-1108	227	7	tax	tax	NOUN
ijtc-1108	227	8	penalties	penalty	NOUN
ijtc-1108	227	9	with	with	ADP
ijtc-1108	227	10	taxpayer	taxpayer	NOUN
ijtc-1108	227	11	compliences	complience	NOUN
ijtc-1108	227	12	,	,	PUNCT
ijtc-1108	227	13	hypothesis	hypothesis	NOUN
ijtc-1108	227	14	4	4	NUM
ijtc-1108	227	15	is	be	AUX
ijtc-1108	227	16	rejected	reject	VERB
ijtc-1108	227	17	.	.	PUNCT
ijtc-1108	228	1	this	this	DET
ijtc-1108	228	2	prospect	prospect	NOUN
ijtc-1108	228	3	theory	theory	NOUN
ijtc-1108	228	4	,	,	PUNCT
ijtc-1108	228	5	which	which	PRON
ijtc-1108	228	6	maintains	maintain	VERB
ijtc-1108	228	7	that	that	SCONJ
ijtc-1108	228	8	people	people	NOUN
ijtc-1108	228	9	make	make	VERB
ijtc-1108	228	10	decisions	decision	NOUN
ijtc-1108	228	11	based	base	VERB
ijtc-1108	228	12	on	on	ADP
ijtc-1108	228	13	the	the	DET
ijtc-1108	228	14	risk	risk	NOUN
ijtc-1108	228	15	they	they	PRON
ijtc-1108	228	16	are	be	AUX
ijtc-1108	228	17	currently	currently	ADV
ijtc-1108	228	18	confronting	confront	VERB
ijtc-1108	228	19	,	,	PUNCT
ijtc-1108	228	20	is	be	AUX
ijtc-1108	228	21	to	to	PART
ijtc-1108	228	22	blame	blame	VERB
ijtc-1108	228	23	for	for	ADP
ijtc-1108	228	24	this	this	PRON
ijtc-1108	228	25	.	.	PUNCT
ijtc-1108	229	1	in	in	ADP
ijtc-1108	229	2	this	this	DET
ijtc-1108	229	3	case	case	NOUN
ijtc-1108	229	4	,	,	PUNCT
ijtc-1108	229	5	the	the	DET
ijtc-1108	229	6	tax	tax	NOUN
ijtc-1108	229	7	-	-	PUNCT
ijtc-1108	229	8	paying	pay	VERB
ijtc-1108	229	9	entity	entity	NOUN
ijtc-1108	229	10	is	be	AUX
ijtc-1108	229	11	aware	aware	ADJ
ijtc-1108	229	12	of	of	ADP
ijtc-1108	229	13	the	the	DET
ijtc-1108	229	14	possible	possible	ADJ
ijtc-1108	229	15	repercussions	repercussion	NOUN
ijtc-1108	229	16	of	of	ADP
ijtc-1108	229	17	failing	fail	VERB
ijtc-1108	229	18	to	to	PART
ijtc-1108	229	19	fulfill	fulfill	VERB
ijtc-1108	229	20	its	its	PRON
ijtc-1108	229	21	obligations	obligation	NOUN
ijtc-1108	229	22	.	.	PUNCT
ijtc-1108	230	1	the	the	DET
ijtc-1108	230	2	results	result	NOUN
ijtc-1108	230	3	of	of	ADP
ijtc-1108	230	4	the	the	DET
ijtc-1108	230	5	study	study	NOUN
ijtc-1108	230	6	are	be	AUX
ijtc-1108	230	7	supported	support	VERB
ijtc-1108	230	8	by	by	ADP
ijtc-1108	230	9	(	(	PUNCT
ijtc-1108	230	10	elsani	elsani	PROPN
ijtc-1108	230	11	&	&	CCONJ
ijtc-1108	230	12	tanno	tanno	ADJ
ijtc-1108	230	13	,	,	PUNCT
ijtc-1108	230	14	2023	2023	NUM
ijtc-1108	230	15	)	)	PUNCT
ijtc-1108	230	16	,	,	PUNCT
ijtc-1108	230	17	(	(	PUNCT
ijtc-1108	230	18	daryatno	daryatno	PROPN
ijtc-1108	230	19	,	,	PUNCT
ijtc-1108	230	20	2021	2021	NUM
ijtc-1108	230	21	)	)	PUNCT
ijtc-1108	230	22	.	.	PUNCT
ijtc-1108	231	1	the	the	DET
ijtc-1108	231	2	findings	finding	NOUN
ijtc-1108	231	3	of	of	ADP
ijtc-1108	231	4	this	this	DET
ijtc-1108	231	5	study	study	NOUN
ijtc-1108	231	6	have	have	AUX
ijtc-1108	231	7	been	be	AUX
ijtc-1108	231	8	corroborated	corroborate	VERB
ijtc-1108	231	9	,	,	PUNCT
ijtc-1108	231	10	indicating	indicate	VERB
ijtc-1108	231	11	no	no	DET
ijtc-1108	231	12	significant	significant	ADJ
ijtc-1108	231	13	impact	impact	NOUN
ijtc-1108	231	14	of	of	ADP
ijtc-1108	231	15	risk	risk	NOUN
ijtc-1108	231	16	preference	preference	NOUN
ijtc-1108	231	17	on	on	ADP
ijtc-1108	231	18	the	the	DET
ijtc-1108	231	19	association	association	NOUN
ijtc-1108	231	20	between	between	ADP
ijtc-1108	231	21	taxpayer	taxpayer	NOUN
ijtc-1108	231	22	compliance	compliance	NOUN
ijtc-1108	231	23	and	and	CCONJ
ijtc-1108	231	24	tax	tax	NOUN
ijtc-1108	231	25	punishments	punishment	NOUN
ijtc-1108	231	26	.	.	PUNCT
ijtc-1108	232	1	the	the	DET
ijtc-1108	232	2	findings	finding	NOUN
ijtc-1108	232	3	suggest	suggest	VERB
ijtc-1108	232	4	that	that	SCONJ
ijtc-1108	232	5	while	while	SCONJ
ijtc-1108	232	6	there	there	PRON
ijtc-1108	232	7	may	may	AUX
ijtc-1108	232	8	be	be	AUX
ijtc-1108	232	9	variations	variation	NOUN
ijtc-1108	232	10	in	in	ADP
ijtc-1108	232	11	individual	individual	ADJ
ijtc-1108	232	12	risk	risk	NOUN
ijtc-1108	232	13	choices	choice	NOUN
ijtc-1108	232	14	,	,	PUNCT
ijtc-1108	232	15	taxes	taxis	NOUN
ijtc-1108	232	16	continue	continue	VERB
ijtc-1108	232	17	to	to	PART
ijtc-1108	232	18	play	play	VERB
ijtc-1108	232	19	a	a	DET
ijtc-1108	232	20	significant	significant	ADJ
ijtc-1108	232	21	role	role	NOUN
ijtc-1108	232	22	in	in	ADP
ijtc-1108	232	23	enhancing	enhance	VERB
ijtc-1108	232	24	taxpayer	taxpayer	NOUN
ijtc-1108	232	25	compliance	compliance	NOUN
ijtc-1108	232	26	.	.	PUNCT
ijtc-1108	233	1	the	the	DET
ijtc-1108	233	2	effects	effect	NOUN
ijtc-1108	233	3	of	of	ADP
ijtc-1108	233	4	taxpayer	taxpayer	NOUN
ijtc-1108	233	5	awareness	awareness	NOUN
ijtc-1108	233	6	moderates	moderate	VERB
ijtc-1108	233	7	risk	risk	NOUN
ijtc-1108	233	8	preference	preference	NOUN
ijtc-1108	233	9	on	on	ADP
ijtc-1108	233	10	taxpayer	taxpayer	NOUN
ijtc-1108	233	11	compliance	compliance	NOUN
ijtc-1108	233	12	test	test	NOUN
ijtc-1108	233	13	5	5	NUM
ijtc-1108	233	14	results	result	NOUN
ijtc-1108	233	15	indicate	indicate	VERB
ijtc-1108	233	16	that	that	SCONJ
ijtc-1108	233	17	the	the	DET
ijtc-1108	233	18	p	p	NOUN
ijtc-1108	233	19	-	-	PUNCT
ijtc-1108	233	20	value	value	NOUN
ijtc-1108	233	21	is	be	AUX
ijtc-1108	233	22	0.405	0.405	NUM
ijtc-1108	233	23	(	(	PUNCT
ijtc-1108	233	24	>	>	NOUN
ijtc-1108	233	25	0.05	0.05	NUM
ijtc-1108	233	26	)	)	PUNCT
ijtc-1108	233	27	,	,	PUNCT
ijtc-1108	233	28	and	and	CCONJ
ijtc-1108	233	29	the	the	DET
ijtc-1108	233	30	t	t	PROPN
ijtc-1108	233	31	-	-	PUNCT
ijtc-1108	233	32	statistics	statistic	NOUN
ijtc-1108	233	33	value	value	NOUN
ijtc-1108	233	34	is	be	AUX
ijtc-1108	233	35	0.832	0.832	NUM
ijtc-1108	233	36	(	(	PUNCT
ijtc-1108	233	37	<	<	X
ijtc-1108	233	38	1.65	1.65	NUM
ijtc-1108	233	39	)	)	PUNCT
ijtc-1108	233	40	.	.	PUNCT
ijtc-1108	234	1	as	as	ADP
ijtc-1108	234	2	a	a	DET
ijtc-1108	234	3	result	result	NOUN
ijtc-1108	234	4	,	,	PUNCT
ijtc-1108	234	5	taxpayer	taxpayer	NOUN
ijtc-1108	234	6	awareness	awareness	NOUN
ijtc-1108	234	7	of	of	ADP
ijtc-1108	234	8	taxpayer	taxpayer	NOUN
ijtc-1108	234	9	compliance	compliance	NOUN
ijtc-1108	234	10	is	be	AUX
ijtc-1108	234	11	unaffected	unaffected	ADJ
ijtc-1108	234	12	by	by	ADP
ijtc-1108	234	13	risk	risk	NOUN
ijtc-1108	234	14	preference	preference	NOUN
ijtc-1108	234	15	.	.	PUNCT
ijtc-1108	235	1	since	since	SCONJ
ijtc-1108	235	2	there	there	PRON
ijtc-1108	235	3	is	be	VERB
ijtc-1108	235	4	a	a	DET
ijtc-1108	235	5	negative	negative	ADJ
ijtc-1108	235	6	correlation	correlation	NOUN
ijtc-1108	235	7	between	between	ADP
ijtc-1108	235	8	taxpayer	taxpayer	NOUN
ijtc-1108	235	9	knowledge	knowledge	NOUN
ijtc-1108	235	10	and	and	CCONJ
ijtc-1108	235	11	risk	risk	NOUN
ijtc-1108	235	12	preference	preference	NOUN
ijtc-1108	235	13	,	,	PUNCT
ijtc-1108	235	14	hypothesis	hypothesis	NOUN
ijtc-1108	235	15	5	5	NUM
ijtc-1108	235	16	is	be	AUX
ijtc-1108	235	17	rejected	reject	VERB
ijtc-1108	235	18	since	since	SCONJ
ijtc-1108	235	19	taxpayers	taxpayer	NOUN
ijtc-1108	235	20	do	do	AUX
ijtc-1108	235	21	not	not	PART
ijtc-1108	235	22	take	take	VERB
ijtc-1108	235	23	risks	risk	NOUN
ijtc-1108	235	24	.	.	PUNCT
ijtc-1108	236	1	the	the	DET
ijtc-1108	236	2	findings	finding	NOUN
ijtc-1108	236	3	indicate	indicate	VERB
ijtc-1108	236	4	that	that	SCONJ
ijtc-1108	236	5	,	,	PUNCT
ijtc-1108	236	6	while	while	SCONJ
ijtc-1108	236	7	there	there	PRON
ijtc-1108	236	8	may	may	AUX
ijtc-1108	236	9	be	be	AUX
ijtc-1108	236	10	variations	variation	NOUN
ijtc-1108	236	11	in	in	ADP
ijtc-1108	236	12	individual	individual	ADJ
ijtc-1108	236	13	risk	risk	NOUN
ijtc-1108	236	14	choices	choice	NOUN
ijtc-1108	236	15	,	,	PUNCT
ijtc-1108	236	16	taxes	taxis	NOUN
ijtc-1108	236	17	play	play	VERB
ijtc-1108	236	18	a	a	DET
ijtc-1108	236	19	significant	significant	ADJ
ijtc-1108	236	20	role	role	NOUN
ijtc-1108	236	21	in	in	ADP
ijtc-1108	236	22	enhancing	enhance	VERB
ijtc-1108	236	23	taxpayer	taxpayer	NOUN
ijtc-1108	236	24	compliance	compliance	NOUN
ijtc-1108	236	25	,	,	PUNCT
ijtc-1108	236	26	studies	study	NOUN
ijtc-1108	236	27	that	that	PRON
ijtc-1108	236	28	bolster	bolster	VERB
ijtc-1108	236	29	(	(	PUNCT
ijtc-1108	236	30	elsani	elsani	PROPN
ijtc-1108	236	31	&	&	CCONJ
ijtc-1108	236	32	tanno	tanno	ADJ
ijtc-1108	236	33	,	,	PUNCT
ijtc-1108	236	34	2023	2023	NUM
ijtc-1108	236	35	)	)	PUNCT
ijtc-1108	236	36	.	.	PUNCT
ijtc-1108	237	1	additionally	additionally	ADV
ijtc-1108	237	2	,	,	PUNCT
ijtc-1108	237	3	the	the	DET
ijtc-1108	237	4	study	study	NOUN
ijtc-1108	237	5	revealed	reveal	VERB
ijtc-1108	237	6	that	that	SCONJ
ijtc-1108	237	7	risk	risk	NOUN
ijtc-1108	237	8	preference	preference	NOUN
ijtc-1108	237	9	has	have	VERB
ijtc-1108	237	10	no	no	DET
ijtc-1108	237	11	significant	significant	ADJ
ijtc-1108	237	12	impact	impact	NOUN
ijtc-1108	237	13	on	on	ADP
ijtc-1108	237	14	the	the	DET
ijtc-1108	237	15	association	association	NOUN
ijtc-1108	237	16	between	between	ADP
ijtc-1108	237	17	taxpayer	taxpayer	NOUN
ijtc-1108	237	18	knowledge	knowledge	NOUN
ijtc-1108	237	19	and	and	CCONJ
ijtc-1108	237	20	taxpayer	taxpayer	NOUN
ijtc-1108	237	21	compliance	compliance	NOUN
ijtc-1108	237	22	.	.	PUNCT
ijtc-1108	238	1	the	the	DET
ijtc-1108	238	2	conclusion	conclusion	NOUN
ijtc-1108	238	3	above	above	ADP
ijtc-1108	238	4	,	,	PUNCT
ijtc-1108	238	5	within	within	ADP
ijtc-1108	238	6	the	the	DET
ijtc-1108	238	7	framework	framework	NOUN
ijtc-1108	238	8	of	of	ADP
ijtc-1108	238	9	the	the	DET
ijtc-1108	238	10	research	research	NOUN
ijtc-1108	238	11	aims	aim	NOUN
ijtc-1108	238	12	,	,	PUNCT
ijtc-1108	238	13	posits	posit	NOUN
ijtc-1108	238	14	that	that	SCONJ
ijtc-1108	238	15	individual	individual	ADJ
ijtc-1108	238	16	risk	risk	NOUN
ijtc-1108	238	17	preferences	preference	NOUN
ijtc-1108	238	18	should	should	AUX
ijtc-1108	238	19	not	not	PART
ijtc-1108	238	20	influence	influence	VERB
ijtc-1108	238	21	endeavors	endeavor	NOUN
ijtc-1108	238	22	to	to	PART
ijtc-1108	238	23	enhance	enhance	VERB
ijtc-1108	238	24	taxpayer	taxpayer	NOUN
ijtc-1108	238	25	awareness	awareness	NOUN
ijtc-1108	238	26	.	.	PUNCT
ijtc-1108	239	1	to	to	PART
ijtc-1108	239	2	improve	improve	VERB
ijtc-1108	239	3	taxpayer	taxpayer	NOUN
ijtc-1108	239	4	compliance	compliance	NOUN
ijtc-1108	239	5	,	,	PUNCT
ijtc-1108	239	6	a	a	DET
ijtc-1108	239	7	consistent	consistent	ADJ
ijtc-1108	239	8	emphasis	emphasis	NOUN
ijtc-1108	239	9	on	on	ADP
ijtc-1108	239	10	augmenting	augment	VERB
ijtc-1108	239	11	awareness	awareness	NOUN
ijtc-1108	239	12	and	and	CCONJ
ijtc-1108	239	13	comprehension	comprehension	NOUN
ijtc-1108	239	14	of	of	ADP
ijtc-1108	239	15	tax	tax	NOUN
ijtc-1108	239	16	responsibilities	responsibility	NOUN
ijtc-1108	239	17	is	be	AUX
ijtc-1108	239	18	a	a	DET
ijtc-1108	239	19	practical	practical	ADJ
ijtc-1108	239	20	approach	approach	NOUN
ijtc-1108	239	21	.	.	PUNCT
ijtc-1108	240	1	the	the	DET
ijtc-1108	240	2	effects	effect	NOUN
ijtc-1108	240	3	of	of	ADP
ijtc-1108	240	4	understanding	understand	VERB
ijtc-1108	240	5	taxation	taxation	NOUN
ijtc-1108	240	6	moderates	moderate	NOUN
ijtc-1108	240	7	risk	risk	VERB
ijtc-1108	240	8	preference	preference	NOUN
ijtc-1108	240	9	on	on	ADP
ijtc-1108	240	10	taxpayer	taxpayer	NOUN
ijtc-1108	240	11	compliance	compliance	NOUN
ijtc-1108	240	12	.	.	PUNCT
ijtc-1108	241	1	the	the	DET
ijtc-1108	241	2	t	t	PROPN
ijtc-1108	241	3	-	-	PUNCT
ijtc-1108	241	4	statistic	statistic	NOUN
ijtc-1108	241	5	value	value	NOUN
ijtc-1108	241	6	is	be	AUX
ijtc-1108	241	7	0.111	0.111	NUM
ijtc-1108	241	8	(	(	PUNCT
ijtc-1108	241	9	<	<	X
ijtc-1108	241	10	1.65	1.65	NUM
ijtc-1108	241	11	)	)	PUNCT
ijtc-1108	241	12	,	,	PUNCT
ijtc-1108	241	13	and	and	CCONJ
ijtc-1108	241	14	the	the	DET
ijtc-1108	241	15	p	p	NOUN
ijtc-1108	241	16	-	-	PUNCT
ijtc-1108	241	17	value	value	NOUN
ijtc-1108	241	18	is	be	AUX
ijtc-1108	241	19	0.912	0.912	NUM
ijtc-1108	241	20	(	(	PUNCT
ijtc-1108	241	21	>	>	NOUN
ijtc-1108	241	22	0.05	0.05	NUM
ijtc-1108	241	23	)	)	PUNCT
ijtc-1108	241	24	according	accord	VERB
ijtc-1108	241	25	to	to	ADP
ijtc-1108	241	26	the	the	DET
ijtc-1108	241	27	findings	finding	NOUN
ijtc-1108	241	28	of	of	ADP
ijtc-1108	241	29	the	the	DET
ijtc-1108	241	30	hypothesis	hypothesis	NOUN
ijtc-1108	241	31	6	6	NUM
ijtc-1108	241	32	test	test	NOUN
ijtc-1108	241	33	.	.	PUNCT
ijtc-1108	242	1	this	this	PRON
ijtc-1108	242	2	demonstrates	demonstrate	VERB
ijtc-1108	242	3	how	how	SCONJ
ijtc-1108	242	4	taxpayers	taxpayer	NOUN
ijtc-1108	242	5	'	'	PART
ijtc-1108	242	6	risk	risk	NOUN
ijtc-1108	242	7	choices	choice	NOUN
ijtc-1108	242	8	do	do	AUX
ijtc-1108	242	9	not	not	PART
ijtc-1108	242	10	aid	aid	VERB
ijtc-1108	242	11	in	in	ADP
ijtc-1108	242	12	their	their	PRON
ijtc-1108	242	13	understanding	understanding	NOUN
ijtc-1108	242	14	of	of	ADP
ijtc-1108	242	15	taxpayer	taxpayer	NOUN
ijtc-1108	242	16	compliance	compliance	NOUN
ijtc-1108	242	17	.	.	PUNCT
ijtc-1108	243	1	since	since	SCONJ
ijtc-1108	243	2	risk	risk	NOUN
ijtc-1108	243	3	preferences	preference	NOUN
ijtc-1108	243	4	do	do	AUX
ijtc-1108	243	5	not	not	PART
ijtc-1108	243	6	assist	assist	VERB
ijtc-1108	243	7	taxpayers	taxpayer	NOUN
ijtc-1108	243	8	in	in	ADP
ijtc-1108	243	9	understanding	understand	VERB
ijtc-1108	243	10	tax	tax	NOUN
ijtc-1108	243	11	rules	rule	NOUN
ijtc-1108	243	12	,	,	PUNCT
ijtc-1108	243	13	they	they	PRON
ijtc-1108	243	14	are	be	AUX
ijtc-1108	243	15	likely	likely	ADJ
ijtc-1108	243	16	to	to	PART
ijtc-1108	243	17	be	be	AUX
ijtc-1108	243	18	disobedient	disobedient	ADJ
ijtc-1108	243	19	when	when	SCONJ
ijtc-1108	243	20	paying	pay	VERB
ijtc-1108	243	21	taxes	taxis	NOUN
ijtc-1108	243	22	,	,	PUNCT
ijtc-1108	243	23	which	which	PRON
ijtc-1108	243	24	leads	lead	VERB
ijtc-1108	243	25	to	to	ADP
ijtc-1108	243	26	the	the	DET
ijtc-1108	243	27	rejection	rejection	NOUN
ijtc-1108	243	28	of	of	ADP
ijtc-1108	243	29	hypothesis	hypothesis	NOUN
ijtc-1108	243	30	6	6	NUM
ijtc-1108	243	31	.	.	PUNCT
ijtc-1108	244	1	the	the	DET
ijtc-1108	244	2	findings	finding	NOUN
ijtc-1108	244	3	suggest	suggest	VERB
ijtc-1108	244	4	no	no	DET
ijtc-1108	244	5	moderating	moderate	VERB
ijtc-1108	244	6	effect	effect	NOUN
ijtc-1108	244	7	of	of	ADP
ijtc-1108	244	8	risk	risk	NOUN
ijtc-1108	244	9	preference	preference	NOUN
ijtc-1108	244	10	on	on	ADP
ijtc-1108	244	11	the	the	DET
ijtc-1108	244	12	association	association	NOUN
ijtc-1108	244	13	between	between	ADP
ijtc-1108	244	14	taxpayer	taxpayer	NOUN
ijtc-1108	244	15	understanding	understanding	NOUN
ijtc-1108	244	16	and	and	CCONJ
ijtc-1108	244	17	compliance	compliance	NOUN
ijtc-1108	244	18	.	.	PUNCT
ijtc-1108	245	1	based	base	VERB
ijtc-1108	245	2	on	on	ADP
ijtc-1108	245	3	the	the	DET
ijtc-1108	245	4	principles	principle	NOUN
ijtc-1108	245	5	of	of	ADP
ijtc-1108	245	6	prospect	prospect	NOUN
ijtc-1108	245	7	theory	theory	NOUN
ijtc-1108	245	8	,	,	PUNCT
ijtc-1108	245	9	the	the	DET
ijtc-1108	245	10	study	study	NOUN
ijtc-1108	245	11	above	above	ADV
ijtc-1108	245	12	implies	imply	VERB
ijtc-1108	245	13	that	that	SCONJ
ijtc-1108	245	14	the	the	DET
ijtc-1108	245	15	individual	individual	ADJ
ijtc-1108	245	16	risk	risk	NOUN
ijtc-1108	245	17	preferences	preference	NOUN
ijtc-1108	245	18	of	of	ADP
ijtc-1108	245	19	taxpayers	taxpayer	NOUN
ijtc-1108	245	20	do	do	AUX
ijtc-1108	245	21	not	not	PART
ijtc-1108	245	22	contribute	contribute	VERB
ijtc-1108	245	23	to	to	ADP
ijtc-1108	245	24	their	their	PRON
ijtc-1108	245	25	comprehension	comprehension	NOUN
ijtc-1108	245	26	of	of	ADP
ijtc-1108	245	27	tax	tax	NOUN
ijtc-1108	245	28	regulations	regulation	NOUN
ijtc-1108	245	29	and	and	CCONJ
ijtc-1108	245	30	the	the	DET
ijtc-1108	245	31	resulting	result	VERB
ijtc-1108	245	32	implications	implication	NOUN
ijtc-1108	245	33	for	for	ADP
ijtc-1108	245	34	compliance	compliance	NOUN
ijtc-1108	245	35	.	.	PUNCT
ijtc-1108	246	1	taxpayers	taxpayer	NOUN
ijtc-1108	246	2	have	have	VERB
ijtc-1108	246	3	a	a	DET
ijtc-1108	246	4	reduced	reduce	VERB
ijtc-1108	246	5	inclination	inclination	NOUN
ijtc-1108	246	6	to	to	PART
ijtc-1108	246	7	consider	consider	VERB
ijtc-1108	246	8	their	their	PRON
ijtc-1108	246	9	risk	risk	NOUN
ijtc-1108	246	10	preferences	preference	NOUN
ijtc-1108	246	11	while	while	SCONJ
ijtc-1108	246	12	making	make	VERB
ijtc-1108	246	13	tax	tax	NOUN
ijtc-1108	246	14	payments	payment	NOUN
ijtc-1108	246	15	,	,	PUNCT
ijtc-1108	246	16	potentially	potentially	ADV
ijtc-1108	246	17	resulting	result	VERB
ijtc-1108	246	18	in	in	ADP
ijtc-1108	246	19	non	non	ADJ
ijtc-1108	246	20	-	-	ADJ
ijtc-1108	246	21	compliance	compliance	ADJ
ijtc-1108	246	22	conduct	conduct	NOUN
ijtc-1108	246	23	.	.	PUNCT
ijtc-1108	247	1	the	the	DET
ijtc-1108	247	2	study	study	NOUN
ijtc-1108	247	3	's	's	PART
ijtc-1108	247	4	findings	finding	NOUN
ijtc-1108	247	5	are	be	AUX
ijtc-1108	247	6	consistent	consistent	ADJ
ijtc-1108	247	7	(	(	PUNCT
ijtc-1108	247	8	elsani	elsani	PROPN
ijtc-1108	247	9	&	&	CCONJ
ijtc-1108	247	10	tanno	tanno	ADJ
ijtc-1108	247	11	,	,	PUNCT
ijtc-1108	247	12	2023	2023	NUM
ijtc-1108	247	13	)	)	PUNCT
ijtc-1108	247	14	.	.	PUNCT
ijtc-1108	248	1	additionally	additionally	ADV
ijtc-1108	248	2	,	,	PUNCT
ijtc-1108	248	3	the	the	DET
ijtc-1108	248	4	findings	finding	NOUN
ijtc-1108	248	5	indicate	indicate	VERB
ijtc-1108	248	6	no	no	DET
ijtc-1108	248	7	significant	significant	ADJ
ijtc-1108	248	8	impact	impact	NOUN
ijtc-1108	248	9	of	of	ADP
ijtc-1108	248	10	risk	risk	NOUN
ijtc-1108	248	11	preference	preference	NOUN
ijtc-1108	248	12	on	on	ADP
ijtc-1108	248	13	the	the	DET
ijtc-1108	248	14	association	association	NOUN
ijtc-1108	248	15	between	between	ADP
ijtc-1108	248	16	taxpayers	taxpayer	NOUN
ijtc-1108	248	17	'	'	PART
ijtc-1108	248	18	comprehension	comprehension	NOUN
ijtc-1108	248	19	of	of	ADP
ijtc-1108	248	20	tax	tax	NOUN
ijtc-1108	248	21	regulations	regulation	NOUN
ijtc-1108	248	22	and	and	CCONJ
ijtc-1108	248	23	their	their	PRON
ijtc-1108	248	24	adherence	adherence	NOUN
ijtc-1108	248	25	to	to	ADP
ijtc-1108	248	26	tax	tax	NOUN
ijtc-1108	248	27	obligations	obligation	NOUN
ijtc-1108	248	28	.	.	PUNCT
ijtc-1108	249	1	in	in	ADP
ijtc-1108	249	2	light	light	NOUN
ijtc-1108	249	3	of	of	ADP
ijtc-1108	249	4	the	the	DET
ijtc-1108	249	5	research	research	NOUN
ijtc-1108	249	6	aims	aim	VERB
ijtc-1108	249	7	,	,	PUNCT
ijtc-1108	249	8	this	this	DET
ijtc-1108	249	9	conclusion	conclusion	NOUN
ijtc-1108	249	10	implies	imply	VERB
ijtc-1108	249	11	that	that	SCONJ
ijtc-1108	249	12	endeavors	endeavor	NOUN
ijtc-1108	249	13	to	to	PART
ijtc-1108	249	14	enhance	enhance	VERB
ijtc-1108	249	15	taxpayers	taxpayer	NOUN
ijtc-1108	249	16	'	'	PART
ijtc-1108	249	17	comprehension	comprehension	NOUN
ijtc-1108	249	18	of	of	ADP
ijtc-1108	249	19	tax	tax	NOUN
ijtc-1108	249	20	regulations	regulation	NOUN
ijtc-1108	249	21	should	should	AUX
ijtc-1108	249	22	be	be	AUX
ijtc-1108	249	23	grounded	ground	VERB
ijtc-1108	249	24	in	in	ADP
ijtc-1108	249	25	issues	issue	NOUN
ijtc-1108	249	26	beyond	beyond	ADP
ijtc-1108	249	27	individual	individual	ADJ
ijtc-1108	249	28	risk	risk	NOUN
ijtc-1108	249	29	preferences	preference	NOUN
ijtc-1108	249	30	.	.	PUNCT
ijtc-1108	250	1	emphasis	emphasis	NOUN
ijtc-1108	250	2	should	should	AUX
ijtc-1108	250	3	be	be	AUX
ijtc-1108	250	4	placed	place	VERB
ijtc-1108	250	5	on	on	ADP
ijtc-1108	250	6	promoting	promote	VERB
ijtc-1108	250	7	education	education	NOUN
ijtc-1108	250	8	and	and	CCONJ
ijtc-1108	250	9	fostering	foster	VERB
ijtc-1108	250	10	knowledge	knowledge	NOUN
ijtc-1108	250	11	regarding	regard	VERB
ijtc-1108	250	12	tax	tax	NOUN
ijtc-1108	250	13	responsibilities	responsibility	NOUN
ijtc-1108	250	14	.	.	PUNCT
ijtc-1108	251	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1108	251	2	the	the	DET
ijtc-1108	251	3	effects	effect	NOUN
ijtc-1108	251	4	of	of	ADP
ijtc-1108	251	5	taxxsanctions	taxxsanction	NOUN
ijtc-1108	251	6	,	,	PUNCT
ijtc-1108	251	7	taxpayer	taxpayer	NOUN
ijtc-1108	251	8	awareness	awareness	NOUN
ijtc-1108	251	9	,	,	PUNCT
ijtc-1108	251	10	and	and	CCONJ
ijtc-1108	251	11	tax	tax	NOUN
ijtc-1108	251	12	understanding	understanding	NOUN
ijtc-1108	251	13	msme	msme	NOUN
ijtc-1108	251	14	on	on	ADP
ijtc-1108	251	15	tax	tax	NOUN
ijtc-1108	251	16	compliance	compliance	NOUN
ijtc-1108	251	17	:	:	PUNCT
ijtc-1108	251	18	the	the	DET
ijtc-1108	251	19	moderating	moderate	VERB
ijtc-1108	251	20	role	role	NOUN
ijtc-1108	251	21	of	of	ADP
ijtc-1108	251	22	risk	risk	NOUN
ijtc-1108	251	23	preference	preference	NOUN
ijtc-1108	251	24	yuliani	yuliani	NOUN
ijtc-1108	251	25	,	,	PUNCT
ijtc-1108	251	26	sistalia	sistalia	PROPN
ijtc-1108	251	27	,	,	PUNCT
ijtc-1108	251	28	and	and	CCONJ
ijtc-1108	251	29	yulianto	yulianto	NOUN
ijtc-1108	251	30	382	382	NUM
ijtc-1108	251	31	|	|	ADV
ijtc-1108	251	32	ilomata	ilomata	PROPN
ijtc-1108	251	33	international	international	ADJ
ijtc-1108	251	34	journal	journal	NOUN
ijtc-1108	251	35	of	of	ADP
ijtc-1108	251	36	tax	tax	PROPN
ijtc-1108	251	37	&	&	CCONJ
ijtc-1108	251	38	accounting	account	VERB
ijtc-1108	251	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1108	251	40	conclusion	conclusion	NOUN
ijtc-1108	251	41	according	accord	VERB
ijtc-1108	251	42	to	to	ADP
ijtc-1108	251	43	the	the	DET
ijtc-1108	251	44	study	study	NOUN
ijtc-1108	251	45	after	after	ADP
ijtc-1108	251	46	examining	examine	VERB
ijtc-1108	251	47	the	the	DET
ijtc-1108	251	48	hypothesis	hypothesis	NOUN
ijtc-1108	251	49	testing	testing	NOUN
ijtc-1108	251	50	results	result	NOUN
ijtc-1108	251	51	,	,	PUNCT
ijtc-1108	251	52	it	it	PRON
ijtc-1108	251	53	is	be	AUX
ijtc-1108	251	54	possible	possible	ADJ
ijtc-1108	251	55	to	to	PART
ijtc-1108	251	56	draw	draw	VERB
ijtc-1108	251	57	conclusions	conclusion	NOUN
ijtc-1108	251	58	about	about	ADP
ijtc-1108	251	59	this	this	DET
ijtc-1108	251	60	study	study	NOUN
ijtc-1108	251	61	.	.	PUNCT
ijtc-1108	252	1	the	the	DET
ijtc-1108	252	2	first	first	ADJ
ijtc-1108	252	3	hypothesis	hypothesis	NOUN
ijtc-1108	252	4	,	,	PUNCT
ijtc-1108	252	5	which	which	PRON
ijtc-1108	252	6	asserts	assert	VERB
ijtc-1108	252	7	that	that	SCONJ
ijtc-1108	252	8	tax	tax	NOUN
ijtc-1108	252	9	sanctions	sanction	NOUN
ijtc-1108	252	10	have	have	VERB
ijtc-1108	252	11	a	a	DET
ijtc-1108	252	12	significant	significant	ADJ
ijtc-1108	252	13	impact	impact	NOUN
ijtc-1108	252	14	on	on	ADP
ijtc-1108	252	15	taxpayer	taxpayer	NOUN
ijtc-1108	252	16	compliance	compliance	NOUN
ijtc-1108	252	17	,	,	PUNCT
ijtc-1108	252	18	is	be	AUX
ijtc-1108	252	19	accepted	accept	VERB
ijtc-1108	252	20	.	.	PUNCT
ijtc-1108	253	1	the	the	DET
ijtc-1108	253	2	second	second	ADJ
ijtc-1108	253	3	hypothesis	hypothesis	NOUN
ijtc-1108	253	4	,	,	PUNCT
ijtc-1108	253	5	which	which	PRON
ijtc-1108	253	6	is	be	AUX
ijtc-1108	253	7	supported	support	VERB
ijtc-1108	253	8	,	,	PUNCT
ijtc-1108	253	9	asserts	assert	VERB
ijtc-1108	253	10	that	that	SCONJ
ijtc-1108	253	11	taxpayer	taxpayer	NOUN
ijtc-1108	253	12	awareness	awareness	NOUN
ijtc-1108	253	13	significantly	significantly	ADV
ijtc-1108	253	14	influences	influence	VERB
ijtc-1108	253	15	taxpayer	taxpayer	NOUN
ijtc-1108	253	16	compliance	compliance	NOUN
ijtc-1108	253	17	.	.	PUNCT
ijtc-1108	254	1	upon	upon	SCONJ
ijtc-1108	254	2	evaluating	evaluate	VERB
ijtc-1108	254	3	the	the	DET
ijtc-1108	254	4	third	third	ADJ
ijtc-1108	254	5	hypothesis	hypothesis	NOUN
ijtc-1108	254	6	,	,	PUNCT
ijtc-1108	254	7	it	it	PRON
ijtc-1108	254	8	is	be	AUX
ijtc-1108	254	9	determined	determine	VERB
ijtc-1108	254	10	that	that	SCONJ
ijtc-1108	254	11	taxpayer	taxpayer	NOUN
ijtc-1108	254	12	compliance	compliance	NOUN
ijtc-1108	254	13	is	be	AUX
ijtc-1108	254	14	significantly	significantly	ADV
ijtc-1108	254	15	impacted	impact	VERB
ijtc-1108	254	16	by	by	ADP
ijtc-1108	254	17	tax	tax	NOUN
ijtc-1108	254	18	understanding	understanding	NOUN
ijtc-1108	254	19	,	,	PUNCT
ijtc-1108	254	20	which	which	PRON
ijtc-1108	254	21	is	be	AUX
ijtc-1108	254	22	accepted	accept	VERB
ijtc-1108	254	23	.	.	PUNCT
ijtc-1108	255	1	the	the	DET
ijtc-1108	255	2	fourth	fourth	ADJ
ijtc-1108	255	3	theory	theory	NOUN
ijtc-1108	255	4	,	,	PUNCT
ijtc-1108	255	5	which	which	PRON
ijtc-1108	255	6	is	be	AUX
ijtc-1108	255	7	unsupported	unsupported	ADJ
ijtc-1108	255	8	,	,	PUNCT
ijtc-1108	255	9	claims	claim	VERB
ijtc-1108	255	10	that	that	SCONJ
ijtc-1108	255	11	risk	risk	NOUN
ijtc-1108	255	12	preference	preference	NOUN
ijtc-1108	255	13	can	can	AUX
ijtc-1108	255	14	mitigate	mitigate	VERB
ijtc-1108	255	15	the	the	DET
ijtc-1108	255	16	link	link	NOUN
ijtc-1108	255	17	between	between	ADP
ijtc-1108	255	18	taxpayer	taxpayer	NOUN
ijtc-1108	255	19	compliance	compliance	NOUN
ijtc-1108	255	20	and	and	CCONJ
ijtc-1108	255	21	tax	tax	NOUN
ijtc-1108	255	22	punishments	punishment	NOUN
ijtc-1108	255	23	.	.	PUNCT
ijtc-1108	256	1	the	the	DET
ijtc-1108	256	2	relationship	relationship	NOUN
ijtc-1108	256	3	between	between	ADP
ijtc-1108	256	4	taxpayer	taxpayer	NOUN
ijtc-1108	256	5	knowledge	knowledge	NOUN
ijtc-1108	256	6	and	and	CCONJ
ijtc-1108	256	7	taxpayer	taxpayer	NOUN
ijtc-1108	256	8	compliance	compliance	NOUN
ijtc-1108	256	9	can	can	AUX
ijtc-1108	256	10	be	be	AUX
ijtc-1108	256	11	moderated	moderate	VERB
ijtc-1108	256	12	by	by	ADP
ijtc-1108	256	13	risk	risk	NOUN
ijtc-1108	256	14	preference	preference	NOUN
ijtc-1108	256	15	,	,	PUNCT
ijtc-1108	256	16	according	accord	VERB
ijtc-1108	256	17	to	to	ADP
ijtc-1108	256	18	the	the	DET
ijtc-1108	256	19	fifth	fifth	ADJ
ijtc-1108	256	20	hypothesis	hypothesis	NOUN
ijtc-1108	256	21	,	,	PUNCT
ijtc-1108	256	22	which	which	PRON
ijtc-1108	256	23	is	be	AUX
ijtc-1108	256	24	rejected	reject	VERB
ijtc-1108	256	25	.	.	PUNCT
ijtc-1108	257	1	the	the	DET
ijtc-1108	257	2	sixth	sixth	ADJ
ijtc-1108	257	3	hypothesis	hypothesis	NOUN
ijtc-1108	257	4	,	,	PUNCT
ijtc-1108	257	5	which	which	PRON
ijtc-1108	257	6	suggests	suggest	VERB
ijtc-1108	257	7	that	that	SCONJ
ijtc-1108	257	8	risk	risk	NOUN
ijtc-1108	257	9	preference	preference	NOUN
ijtc-1108	257	10	influences	influence	VERB
ijtc-1108	257	11	the	the	DET
ijtc-1108	257	12	correlation	correlation	NOUN
ijtc-1108	257	13	between	between	ADP
ijtc-1108	257	14	taxpayer	taxpayer	NOUN
ijtc-1108	257	15	compliance	compliance	NOUN
ijtc-1108	257	16	and	and	CCONJ
ijtc-1108	257	17	tax	tax	NOUN
ijtc-1108	257	18	understanding	understanding	NOUN
ijtc-1108	257	19	,	,	PUNCT
ijtc-1108	257	20	is	be	AUX
ijtc-1108	257	21	ultimately	ultimately	ADV
ijtc-1108	257	22	disproved	disprove	VERB
ijtc-1108	257	23	.	.	PUNCT
ijtc-1108	258	1	the	the	DET
ijtc-1108	258	2	findings	finding	NOUN
ijtc-1108	258	3	of	of	ADP
ijtc-1108	258	4	this	this	DET
ijtc-1108	258	5	study	study	NOUN
ijtc-1108	258	6	indicate	indicate	VERB
ijtc-1108	258	7	that	that	SCONJ
ijtc-1108	258	8	various	various	ADJ
ijtc-1108	258	9	factors	factor	NOUN
ijtc-1108	258	10	,	,	PUNCT
ijtc-1108	258	11	such	such	ADJ
ijtc-1108	258	12	as	as	ADP
ijtc-1108	258	13	tax	tax	NOUN
ijtc-1108	258	14	fines	fine	NOUN
ijtc-1108	258	15	,	,	PUNCT
ijtc-1108	258	16	taxpayer	taxpayer	NOUN
ijtc-1108	258	17	knowledge	knowledge	NOUN
ijtc-1108	258	18	,	,	PUNCT
ijtc-1108	258	19	and	and	CCONJ
ijtc-1108	258	20	comprehension	comprehension	NOUN
ijtc-1108	258	21	of	of	ADP
ijtc-1108	258	22	taxation	taxation	NOUN
ijtc-1108	258	23	,	,	PUNCT
ijtc-1108	258	24	influence	influence	NOUN
ijtc-1108	258	25	taxpayer	taxpayer	NOUN
ijtc-1108	258	26	compliance	compliance	NOUN
ijtc-1108	258	27	.	.	PUNCT
ijtc-1108	259	1	furthermore	furthermore	ADV
ijtc-1108	259	2	,	,	PUNCT
ijtc-1108	259	3	the	the	DET
ijtc-1108	259	4	influence	influence	NOUN
ijtc-1108	259	5	of	of	ADP
ijtc-1108	259	6	risk	risk	NOUN
ijtc-1108	259	7	preference	preference	NOUN
ijtc-1108	259	8	in	in	ADP
ijtc-1108	259	9	moderating	moderate	VERB
ijtc-1108	259	10	this	this	DET
ijtc-1108	259	11	association	association	NOUN
ijtc-1108	259	12	implies	imply	VERB
ijtc-1108	259	13	that	that	SCONJ
ijtc-1108	259	14	a	a	DET
ijtc-1108	259	15	comprehensive	comprehensive	ADJ
ijtc-1108	259	16	strategy	strategy	NOUN
ijtc-1108	259	17	customized	customize	VERB
ijtc-1108	259	18	to	to	ADP
ijtc-1108	259	19	the	the	DET
ijtc-1108	259	20	specific	specific	ADJ
ijtc-1108	259	21	circumstances	circumstance	NOUN
ijtc-1108	259	22	and	and	CCONJ
ijtc-1108	259	23	personal	personal	ADJ
ijtc-1108	259	24	inclinations	inclination	NOUN
ijtc-1108	259	25	is	be	AUX
ijtc-1108	259	26	required	require	VERB
ijtc-1108	259	27	.	.	PUNCT
ijtc-1108	260	1	to	to	PART
ijtc-1108	260	2	improve	improve	VERB
ijtc-1108	260	3	outcomes	outcome	NOUN
ijtc-1108	260	4	,	,	PUNCT
ijtc-1108	260	5	researchers	researcher	NOUN
ijtc-1108	260	6	should	should	AUX
ijtc-1108	260	7	consider	consider	VERB
ijtc-1108	260	8	some	some	PRON
ijtc-1108	260	9	of	of	ADP
ijtc-1108	260	10	the	the	DET
ijtc-1108	260	11	limitations	limitation	NOUN
ijtc-1108	260	12	of	of	ADP
ijtc-1108	260	13	this	this	DET
ijtc-1108	260	14	study	study	NOUN
ijtc-1108	260	15	in	in	ADP
ijtc-1108	260	16	the	the	DET
ijtc-1108	260	17	future	future	NOUN
ijtc-1108	260	18	.	.	PUNCT
ijtc-1108	261	1	this	this	DET
ijtc-1108	261	2	study	study	NOUN
ijtc-1108	261	3	only	only	ADV
ijtc-1108	261	4	focuses	focus	VERB
ijtc-1108	261	5	on	on	ADP
ijtc-1108	261	6	taxpayers	taxpayer	NOUN
ijtc-1108	261	7	in	in	ADP
ijtc-1108	261	8	cirebon	cirebon	NOUN
ijtc-1108	261	9	city	city	NOUN
ijtc-1108	261	10	.	.	PUNCT
ijtc-1108	262	1	additionally	additionally	ADV
ijtc-1108	262	2	,	,	PUNCT
ijtc-1108	262	3	three	three	NUM
ijtc-1108	262	4	endogenous	endogenous	ADJ
ijtc-1108	262	5	components	component	NOUN
ijtc-1108	262	6	and	and	CCONJ
ijtc-1108	262	7	one	one	NUM
ijtc-1108	262	8	steering	steering	NOUN
ijtc-1108	262	9	variable	variable	NOUN
ijtc-1108	262	10	are	be	AUX
ijtc-1108	262	11	employed	employ	VERB
ijtc-1108	262	12	to	to	PART
ijtc-1108	262	13	measure	measure	VERB
ijtc-1108	262	14	taxpayer	taxpayer	NOUN
ijtc-1108	262	15	compliance	compliance	NOUN
ijtc-1108	262	16	.	.	PUNCT
ijtc-1108	263	1	future	future	ADJ
ijtc-1108	263	2	analysts	analyst	NOUN
ijtc-1108	263	3	are	be	AUX
ijtc-1108	263	4	also	also	ADV
ijtc-1108	263	5	anticipated	anticipate	VERB
ijtc-1108	263	6	to	to	PART
ijtc-1108	263	7	expand	expand	VERB
ijtc-1108	263	8	test	test	NOUN
ijtc-1108	263	9	locations	location	NOUN
ijtc-1108	263	10	and	and	CCONJ
ijtc-1108	263	11	sample	sample	NOUN
ijtc-1108	263	12	sizes	size	NOUN
ijtc-1108	263	13	to	to	PART
ijtc-1108	263	14	improve	improve	VERB
ijtc-1108	263	15	outcomes	outcome	NOUN
ijtc-1108	263	16	.	.	PUNCT
ijtc-1108	264	1	the	the	DET
ijtc-1108	264	2	steering	steering	NOUN
ijtc-1108	264	3	variables	variable	NOUN
ijtc-1108	264	4	that	that	PRON
ijtc-1108	264	5	can	can	AUX
ijtc-1108	264	6	direct	direct	VERB
ijtc-1108	264	7	the	the	DET
ijtc-1108	264	8	aspects	aspect	NOUN
ijtc-1108	264	9	affecting	affect	VERB
ijtc-1108	264	10	taxpayer	taxpayer	NOUN
ijtc-1108	264	11	compliance	compliance	NOUN
ijtc-1108	264	12	can	can	AUX
ijtc-1108	264	13	be	be	AUX
ijtc-1108	264	14	expanded	expand	VERB
ijtc-1108	264	15	to	to	PART
ijtc-1108	264	16	achieve	achieve	VERB
ijtc-1108	264	17	this	this	PRON
ijtc-1108	264	18	.	.	PUNCT
ijtc-1108	265	1	based	base	VERB
ijtc-1108	265	2	on	on	ADP
ijtc-1108	265	3	the	the	DET
ijtc-1108	265	4	findings	finding	NOUN
ijtc-1108	265	5	of	of	ADP
ijtc-1108	265	6	this	this	DET
ijtc-1108	265	7	study	study	NOUN
ijtc-1108	265	8	,	,	PUNCT
ijtc-1108	265	9	tax	tax	NOUN
ijtc-1108	265	10	penalties	penalty	NOUN
ijtc-1108	265	11	have	have	VERB
ijtc-1108	265	12	a	a	DET
ijtc-1108	265	13	substantial	substantial	ADJ
ijtc-1108	265	14	impact	impact	NOUN
ijtc-1108	265	15	on	on	ADP
ijtc-1108	265	16	msme	msme	NOUN
ijtc-1108	265	17	compliance	compliance	NOUN
ijtc-1108	265	18	.	.	PUNCT
ijtc-1108	266	1	consequently	consequently	ADV
ijtc-1108	266	2	,	,	PUNCT
ijtc-1108	266	3	the	the	DET
ijtc-1108	266	4	directorate	directorate	ADJ
ijtc-1108	266	5	general	general	NOUN
ijtc-1108	266	6	of	of	ADP
ijtc-1108	266	7	taxation	taxation	NOUN
ijtc-1108	266	8	ought	ought	AUX
ijtc-1108	266	9	to	to	PART
ijtc-1108	266	10	advocate	advocate	VERB
ijtc-1108	266	11	for	for	ADP
ijtc-1108	266	12	a	a	DET
ijtc-1108	266	13	more	more	ADV
ijtc-1108	266	14	aggressive	aggressive	ADJ
ijtc-1108	266	15	tax	tax	NOUN
ijtc-1108	266	16	policy	policy	NOUN
ijtc-1108	266	17	,	,	PUNCT
ijtc-1108	266	18	particularly	particularly	ADV
ijtc-1108	266	19	with	with	ADP
ijtc-1108	266	20	regard	regard	NOUN
ijtc-1108	266	21	to	to	ADP
ijtc-1108	266	22	msmes	msme	NOUN
ijtc-1108	266	23	.	.	PUNCT
ijtc-1108	267	1	the	the	DET
ijtc-1108	267	2	directorate	directorate	ADJ
ijtc-1108	267	3	general	general	NOUN
ijtc-1108	267	4	of	of	ADP
ijtc-1108	267	5	taxation	taxation	NOUN
ijtc-1108	267	6	may	may	AUX
ijtc-1108	267	7	consider	consider	VERB
ijtc-1108	267	8	adjusting	adjust	VERB
ijtc-1108	267	9	or	or	CCONJ
ijtc-1108	267	10	expanding	expand	VERB
ijtc-1108	267	11	the	the	DET
ijtc-1108	267	12	implementation	implementation	NOUN
ijtc-1108	267	13	of	of	ADP
ijtc-1108	267	14	these	these	DET
ijtc-1108	267	15	authorizations	authorization	NOUN
ijtc-1108	267	16	if	if	SCONJ
ijtc-1108	267	17	the	the	DET
ijtc-1108	267	18	study	study	NOUN
ijtc-1108	267	19	conclusions	conclusion	NOUN
ijtc-1108	267	20	show	show	VERB
ijtc-1108	267	21	how	how	SCONJ
ijtc-1108	267	22	crucial	crucial	ADJ
ijtc-1108	267	23	tax	tax	NOUN
ijtc-1108	267	24	comprehension	comprehension	NOUN
ijtc-1108	267	25	is	be	AUX
ijtc-1108	267	26	to	to	ADP
ijtc-1108	267	27	promoting	promote	VERB
ijtc-1108	267	28	higher	high	ADJ
ijtc-1108	267	29	compliance	compliance	NOUN
ijtc-1108	267	30	.	.	PUNCT
ijtc-1108	268	1	reference	reference	NOUN
ijtc-1108	268	2	abdi	abdi	PROPN
ijtc-1108	268	3	pradnyani	pradnyani	PROPN
ijtc-1108	268	4	,	,	PUNCT
ijtc-1108	268	5	n.	n.	PROPN
ijtc-1108	268	6	l.	l.	PROPN
ijtc-1108	268	7	p.	p.	PROPN
ijtc-1108	268	8	n.	n.	PROPN
ijtc-1108	268	9	d.	d.	PROPN
ijtc-1108	268	10	,	,	PUNCT
ijtc-1108	268	11	sari	sari	NOUN
ijtc-1108	268	12	,	,	PUNCT
ijtc-1108	268	13	p.	p.	NOUN
ijtc-1108	268	14	i.	i.	PROPN
ijtc-1108	268	15	,	,	PUNCT
ijtc-1108	268	16	&	&	CCONJ
ijtc-1108	268	17	suprapto	suprapto	PROPN
ijtc-1108	268	18	,	,	PUNCT
ijtc-1108	268	19	p.	p.	NOUN
ijtc-1108	268	20	a.	a.	NOUN
ijtc-1108	269	1	(	(	PUNCT
ijtc-1108	269	2	2022	2022	NUM
ijtc-1108	269	3	)	)	PUNCT
ijtc-1108	269	4	.	.	PUNCT
ijtc-1108	270	1	pengaruh	pengaruh	NOUN
ijtc-1108	270	2	insentif	insentif	NOUN
ijtc-1108	270	3	pajak	pajak	ADV
ijtc-1108	270	4	,	,	PUNCT
ijtc-1108	270	5	kesadaran	kesadaran	VERB
ijtc-1108	270	6	wajib	wajib	PROPN
ijtc-1108	270	7	pajak	pajak	ADV
ijtc-1108	270	8	,	,	PUNCT
ijtc-1108	270	9	sanksi	sanksi	PROPN
ijtc-1108	270	10	pajak	pajak	PROPN
ijtc-1108	270	11	dan	dan	PROPN
ijtc-1108	270	12	penerapan	penerapan	PROPN
ijtc-1108	271	1	e	e	VERB
ijtc-1108	271	2	-	-	ADJ
ijtc-1108	271	3	filling	fill	VERB
ijtc-1108	271	4	terhadap	terhadap	PROPN
ijtc-1108	271	5	kepatuhan	kepatuhan	PROPN
ijtc-1108	271	6	wajib	wajib	PROPN
ijtc-1108	271	7	pajak	pajak	PROPN
ijtc-1108	271	8	umkm	umkm	ADJ
ijtc-1108	271	9	.	.	PUNCT
ijtc-1108	272	1	e	e	X
ijtc-1108	272	2	-	-	ADJ
ijtc-1108	272	3	jurnal	jurnal	ADJ
ijtc-1108	272	4	ekonomi	ekonomi	PROPN
ijtc-1108	272	5	dan	dan	PROPN
ijtc-1108	272	6	bisnis	bisnis	PROPN
ijtc-1108	272	7	universitas	universita	VERB
ijtc-1108	272	8	udayana	udayana	PROPN
ijtc-1108	272	9	,	,	PUNCT
ijtc-1108	272	10	5(april	5(april	NOUN
ijtc-1108	272	11	)	)	PUNCT
ijtc-1108	272	12	,	,	PUNCT
ijtc-1108	272	13	97	97	NUM
ijtc-1108	272	14	.	.	PUNCT
ijtc-1108	273	1	https://doi.org/10.24843/eeb.2022.v11.i01.p09	https://doi.org/10.24843/eeb.2022.v11.i01.p09	PROPN
ijtc-1108	273	2	afif	afif	PROPN
ijtc-1108	273	3	,	,	PUNCT
ijtc-1108	273	4	a.	a.	NOUN
ijtc-1108	273	5	n.	n.	PROPN
ijtc-1108	273	6	,	,	PUNCT
ijtc-1108	273	7	&	&	CCONJ
ijtc-1108	273	8	yulianti	yulianti	PROPN
ijtc-1108	273	9	,	,	PUNCT
ijtc-1108	273	10	y.	y.	PROPN
ijtc-1108	273	11	(	(	PUNCT
ijtc-1108	273	12	2019	2019	NUM
ijtc-1108	273	13	)	)	PUNCT
ijtc-1108	273	14	.	.	PUNCT
ijtc-1108	274	1	determinan	determinan	PROPN
ijtc-1108	274	2	indeks	indeks	PROPN
ijtc-1108	274	3	pembangunan	pembangunan	PROPN
ijtc-1108	274	4	manusia	manusia	PROPN
ijtc-1108	274	5	di	di	PROPN
ijtc-1108	274	6	wilayah	wilayah	NOUN
ijtc-1108	274	7	indonesia	indonesia	PROPN
ijtc-1108	274	8	timur	timur	PROPN
ijtc-1108	274	9	(	(	PUNCT
ijtc-1108	274	10	studi	studi	PROPN
ijtc-1108	274	11	kasus	kasus	PROPN
ijtc-1108	274	12	pemerintah	pemerintah	PROPN
ijtc-1108	274	13	kabupaten	kabupaten	PROPN
ijtc-1108	274	14	/	/	SYM
ijtc-1108	274	15	kota	kota	PROPN
ijtc-1108	274	16	provinsi	provinsi	PROPN
ijtc-1108	274	17	papua	papua	PROPN
ijtc-1108	274	18	pada	pada	PROPN
ijtc-1108	274	19	tahun	tahun	PROPN
ijtc-1108	274	20	2013	2013	NUM
ijtc-1108	274	21	-	-	SYM
ijtc-1108	274	22	2016	2016	NUM
ijtc-1108	274	23	)	)	PUNCT
ijtc-1108	274	24	.	.	PUNCT
ijtc-1108	275	1	solusi	solusi	PROPN
ijtc-1108	275	2	,	,	PUNCT
ijtc-1108	275	3	16(4	16(4	NUM
ijtc-1108	275	4	)	)	PUNCT
ijtc-1108	275	5	,	,	PUNCT
ijtc-1108	275	6	181–210	181–210	NUM
ijtc-1108	275	7	.	.	PUNCT
ijtc-1108	275	8	https://doi.org/10.26623/slsi.v16i4.1674	https://doi.org/10.26623/slsi.v16i4.1674	NOUN
ijtc-1108	275	9	andaningsih	andaningsih	PROPN
ijtc-1108	275	10	,	,	PUNCT
ijtc-1108	275	11	i.	i.	PROPN
ijtc-1108	275	12	r.	r.	PROPN
ijtc-1108	275	13	,	,	PUNCT
ijtc-1108	275	14	trinandari	trinandari	PROPN
ijtc-1108	275	15	,	,	PUNCT
ijtc-1108	275	16	t.	t.	PROPN
ijtc-1108	275	17	,	,	PUNCT
ijtc-1108	275	18	novita	novita	PROPN
ijtc-1108	275	19	,	,	PUNCT
ijtc-1108	275	20	n.	n.	NOUN
ijtc-1108	275	21	,	,	PUNCT
ijtc-1108	275	22	&	&	CCONJ
ijtc-1108	275	23	kurnia	kurnia	PROPN
ijtc-1108	275	24	,	,	PUNCT
ijtc-1108	275	25	k.	k.	PROPN
ijtc-1108	275	26	(	(	PUNCT
ijtc-1108	275	27	2022	2022	NUM
ijtc-1108	275	28	)	)	PUNCT
ijtc-1108	275	29	.	.	PUNCT
ijtc-1108	276	1	pemberdayaan	pemberdayaan	PROPN
ijtc-1108	276	2	umkm	umkm	PROPN
ijtc-1108	276	3	melalui	melalui	PROPN
ijtc-1108	276	4	digitalisasi	digitalisasi	PROPN
ijtc-1108	276	5	keuangan	keuangan	VERB
ijtc-1108	276	6	menggunakan	menggunakan	PROPN
ijtc-1108	276	7	aplikasi	aplikasi	PROPN
ijtc-1108	276	8	catatan	catatan	PROPN
ijtc-1108	276	9	keuangan	keuangan	PROPN
ijtc-1108	276	10	di	di	PROPN
ijtc-1108	276	11	pasar	pasar	PROPN
ijtc-1108	276	12	kranggan	kranggan	PROPN
ijtc-1108	276	13	wilayah	wilayah	PROPN
ijtc-1108	276	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1108	276	15	the	the	DET
ijtc-1108	276	16	effects	effect	NOUN
ijtc-1108	276	17	of	of	ADP
ijtc-1108	276	18	taxxsanctions	taxxsanction	NOUN
ijtc-1108	276	19	,	,	PUNCT
ijtc-1108	276	20	taxpayer	taxpayer	NOUN
ijtc-1108	276	21	awareness	awareness	NOUN
ijtc-1108	276	22	,	,	PUNCT
ijtc-1108	276	23	and	and	CCONJ
ijtc-1108	276	24	tax	tax	NOUN
ijtc-1108	276	25	understanding	understanding	NOUN
ijtc-1108	276	26	msme	msme	NOUN
ijtc-1108	276	27	on	on	ADP
ijtc-1108	276	28	tax	tax	NOUN
ijtc-1108	276	29	compliance	compliance	NOUN
ijtc-1108	276	30	:	:	PUNCT
ijtc-1108	276	31	the	the	DET
ijtc-1108	276	32	moderating	moderate	VERB
ijtc-1108	276	33	role	role	NOUN
ijtc-1108	276	34	of	of	ADP
ijtc-1108	276	35	risk	risk	NOUN
ijtc-1108	276	36	preference	preference	NOUN
ijtc-1108	276	37	yuliani	yuliani	NOUN
ijtc-1108	276	38	,	,	PUNCT
ijtc-1108	276	39	sistalia	sistalia	PROPN
ijtc-1108	276	40	,	,	PUNCT
ijtc-1108	276	41	and	and	CCONJ
ijtc-1108	276	42	yulianto	yulianto	NOUN
ijtc-1108	276	43	383	383	NUM
ijtc-1108	276	44	|	|	ADV
ijtc-1108	276	45	ilomata	ilomata	PROPN
ijtc-1108	276	46	international	international	ADJ
ijtc-1108	276	47	journal	journal	NOUN
ijtc-1108	276	48	of	of	ADP
ijtc-1108	276	49	tax	tax	PROPN
ijtc-1108	276	50	&	&	CCONJ
ijtc-1108	276	51	accounting	accounting	PROPN
ijtc-1108	276	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	276	53	kecamatan	kecamatan	PROPN
ijtc-1108	276	54	jati	jati	NOUN
ijtc-1108	276	55	sampurna	sampurna	PROPN
ijtc-1108	276	56	kota	kota	PROPN
ijtc-1108	276	57	bekasi	bekasi	PROPN
ijtc-1108	276	58	jawa	jawa	PROPN
ijtc-1108	276	59	barat	barat	PROPN
ijtc-1108	276	60	.	.	PUNCT
ijtc-1108	277	1	jurnal	jurnal	PROPN
ijtc-1108	277	2	abdimas	abdimas	PROPN
ijtc-1108	277	3	bsi	bsi	PROPN
ijtc-1108	277	4	:	:	PUNCT
ijtc-1108	277	5	jurnal	jurnal	ADJ
ijtc-1108	277	6	pengabdian	pengabdian	PROPN
ijtc-1108	277	7	kepada	kepada	PROPN
ijtc-1108	277	8	masyarakat	masyarakat	PROPN
ijtc-1108	277	9	,	,	PUNCT
ijtc-1108	277	10	5(1	5(1	NUM
ijtc-1108	277	11	)	)	PUNCT
ijtc-1108	277	12	,	,	PUNCT
ijtc-1108	277	13	143–155	143–155	NUM
ijtc-1108	277	14	.	.	PUNCT
ijtc-1108	277	15	https://doi.org/10.31294/jabdimas.v5i1.12038	https://doi.org/10.31294/jabdimas.v5i1.12038	PROPN
ijtc-1108	277	16	aprilianti	aprilianti	PROPN
ijtc-1108	277	17	,	,	PUNCT
ijtc-1108	277	18	a.	a.	NOUN
ijtc-1108	277	19	a.	a.	NOUN
ijtc-1108	277	20	(	(	PUNCT
ijtc-1108	277	21	2021	2021	NUM
ijtc-1108	277	22	)	)	PUNCT
ijtc-1108	277	23	.	.	PUNCT
ijtc-1108	278	1	pengaruh	pengaruh	NOUN
ijtc-1108	278	2	kesadaran	kesadaran	VERB
ijtc-1108	278	3	wajib	wajib	PROPN
ijtc-1108	278	4	pajak	pajak	ADV
ijtc-1108	278	5	,	,	PUNCT
ijtc-1108	278	6	sosialisasi	sosialisasi	PROPN
ijtc-1108	278	7	perpajakan	perpajakan	INTJ
ijtc-1108	278	8	,	,	PUNCT
ijtc-1108	278	9	insentif	insentif	NOUN
ijtc-1108	278	10	pajak	pajak	ADV
ijtc-1108	278	11	,	,	PUNCT
ijtc-1108	278	12	dan	dan	PROPN
ijtc-1108	278	13	sistem	sistem	PROPN
ijtc-1108	278	14	e	e	PROPN
ijtc-1108	278	15	-	-	NOUN
ijtc-1108	278	16	samsat	samsat	ADJ
ijtc-1108	278	17	terhadap	terhadap	PROPN
ijtc-1108	278	18	kepatuhan	kepatuhan	PROPN
ijtc-1108	278	19	wajib	wajib	PROPN
ijtc-1108	278	20	pajak	pajak	PROPN
ijtc-1108	278	21	kendaraan	kendaraan	PROPN
ijtc-1108	278	22	bermotordi	bermotordi	PROPN
ijtc-1108	278	23	masa	masa	PROPN
ijtc-1108	278	24	pandemi	pandemi	ADP
ijtc-1108	278	25	covid-19	covid-19	PROPN
ijtc-1108	278	26	.	.	PUNCT
ijtc-1108	279	1	assets	asset	NOUN
ijtc-1108	279	2	,	,	PUNCT
ijtc-1108	279	3	11(1	11(1	NUM
ijtc-1108	279	4	)	)	PUNCT
ijtc-1108	279	5	,	,	PUNCT
ijtc-1108	279	6	1–20	1–20	PROPN
ijtc-1108	279	7	.	.	PUNCT
ijtc-1108	279	8	arlita	arlita	PROPN
ijtc-1108	279	9	bhakti	bhakti	PROPN
ijtc-1108	279	10	faidani	faidani	PROPN
ijtc-1108	279	11	,	,	PUNCT
ijtc-1108	279	12	dwi	dwi	PROPN
ijtc-1108	279	13	soegiarto	soegiarto	PROPN
ijtc-1108	279	14	,	,	PUNCT
ijtc-1108	279	15	d.	d.	PROPN
ijtc-1108	279	16	a.	a.	PROPN
ijtc-1108	279	17	s.	s.	PROPN
ijtc-1108	279	18	(	(	PUNCT
ijtc-1108	279	19	2022	2022	NUM
ijtc-1108	279	20	)	)	PUNCT
ijtc-1108	279	21	.	.	PUNCT
ijtc-1108	280	1	jurnal	jurnal	ADJ
ijtc-1108	280	2	riset	riset	PROPN
ijtc-1108	280	3	akuntansi	akuntansi	PROPN
ijtc-1108	280	4	mercu	mercu	PROPN
ijtc-1108	280	5	buana	buana	PROPN
ijtc-1108	280	6	.	.	PUNCT
ijtc-1108	281	1	jramb	jramb	PROPN
ijtc-1108	281	2	,	,	PUNCT
ijtc-1108	281	3	8	8	NUM
ijtc-1108	281	4	,	,	PUNCT
ijtc-1108	281	5	82–95	82–95	NUM
ijtc-1108	281	6	.	.	PUNCT
ijtc-1108	282	1	astuti	astuti	PROPN
ijtc-1108	282	2	,	,	PUNCT
ijtc-1108	282	3	n.	n.	NOUN
ijtc-1108	282	4	,	,	PUNCT
ijtc-1108	282	5	&	&	CCONJ
ijtc-1108	282	6	yushita	yushita	NOUN
ijtc-1108	282	7	,	,	PUNCT
ijtc-1108	282	8	a.	a.	NOUN
ijtc-1108	282	9	n.	n.	NOUN
ijtc-1108	282	10	(	(	PUNCT
ijtc-1108	282	11	2019	2019	NUM
ijtc-1108	282	12	)	)	PUNCT
ijtc-1108	282	13	.	.	PUNCT
ijtc-1108	283	1	pengaruh	pengaruh	NOUN
ijtc-1108	283	2	kesadaran	kesadaran	VERB
ijtc-1108	283	3	membayar	membayar	PROPN
ijtc-1108	283	4	pajak	pajak	ADV
ijtc-1108	283	5	,	,	PUNCT
ijtc-1108	283	6	pemahaman	pemahaman	PROPN
ijtc-1108	283	7	tentang	tentang	PROPN
ijtc-1108	283	8	peraturan	peraturan	PROPN
ijtc-1108	283	9	perpajakan	perpajakan	VERB
ijtc-1108	283	10	,	,	PUNCT
ijtc-1108	283	11	dan	dan	PROPN
ijtc-1108	283	12	persepsi	persepsi	PROPN
ijtc-1108	283	13	efektivitas	efektivitas	PROPN
ijtc-1108	283	14	perpajakan	perpajakan	PROPN
ijtc-1108	283	15	terhadap	terhadap	PROPN
ijtc-1108	283	16	kepatuhan	kepatuhan	PROPN
ijtc-1108	283	17	wajib	wajib	PROPN
ijtc-1108	283	18	pajak	pajak	PROPN
ijtc-1108	283	19	sebagai	sebagai	PROPN
ijtc-1108	283	20	variabel	variabel	PROPN
ijtc-1108	283	21	moderasi	moderasi	PROPN
ijtc-1108	283	22	(	(	PUNCT
ijtc-1108	283	23	studi	studi	PROPN
ijtc-1108	283	24	kasus	kasus	PROPN
ijtc-1108	283	25	pada	pada	PROPN
ijtc-1108	283	26	wajib	wajib	PROPN
ijtc-1108	283	27	pajak	pajak	PROPN
ijtc-1108	283	28	orang	orang	PROPN
ijtc-1108	283	29	pribadi	pribadi	PROPN
ijtc-1108	283	30	pelaku	pelaku	PROPN
ijtc-1108	283	31	umkm	umkm	PROPN
ijtc-1108	283	32	di	di	PROPN
ijtc-1108	283	33	kabupaten	kabupaten	PROPN
ijtc-1108	283	34	sleman	sleman	PROPN
ijtc-1108	283	35	)	)	PUNCT
ijtc-1108	283	36	.	.	PUNCT
ijtc-1108	284	1	jurnal	jurnal	PROPN
ijtc-1108	284	2	profita	profita	PROPN
ijtc-1108	284	3	:	:	PUNCT
ijtc-1108	284	4	kajian	kajian	PROPN
ijtc-1108	284	5	ilmu	ilmu	PROPN
ijtc-1108	284	6	akuntansi	akuntansi	PROPN
ijtc-1108	284	7	,	,	PUNCT
ijtc-1108	284	8	7(2	7(2	NUM
ijtc-1108	284	9	)	)	PUNCT
ijtc-1108	284	10	,	,	PUNCT
ijtc-1108	284	11	1–30	1–30	PROPN
ijtc-1108	284	12	.	.	PUNCT
ijtc-1108	285	1	darmayasa	darmayasa	PROPN
ijtc-1108	285	2	,	,	PUNCT
ijtc-1108	285	3	i.	i.	PROPN
ijtc-1108	285	4	n.	n.	PROPN
ijtc-1108	285	5	,	,	PUNCT
ijtc-1108	285	6	utami	utami	NOUN
ijtc-1108	285	7	,	,	PUNCT
ijtc-1108	285	8	n.	n.	PROPN
ijtc-1108	285	9	w.	w.	PROPN
ijtc-1108	285	10	d.	d.	PROPN
ijtc-1108	285	11	w.	w.	PROPN
ijtc-1108	285	12	,	,	PUNCT
ijtc-1108	285	13	&	&	CCONJ
ijtc-1108	285	14	mandia	mandia	PROPN
ijtc-1108	285	15	,	,	PUNCT
ijtc-1108	285	16	i.	i.	PROPN
ijtc-1108	285	17	n.	n.	PROPN
ijtc-1108	285	18	(	(	PUNCT
ijtc-1108	285	19	2021	2021	NUM
ijtc-1108	285	20	)	)	PUNCT
ijtc-1108	285	21	.	.	PUNCT
ijtc-1108	286	1	the	the	DET
ijtc-1108	286	2	embodiment	embodiment	NOUN
ijtc-1108	286	3	of	of	ADP
ijtc-1108	286	4	voluntary	voluntary	ADJ
ijtc-1108	286	5	compliance	compliance	NOUN
ijtc-1108	286	6	through	through	ADP
ijtc-1108	286	7	understanding	understanding	NOUN
ijtc-1108	286	8	of	of	ADP
ijtc-1108	286	9	msmes	msme	NOUN
ijtc-1108	286	10	tax	tax	NOUN
ijtc-1108	286	11	compliance	compliance	NOUN
ijtc-1108	286	12	perception	perception	NOUN
ijtc-1108	286	13	.	.	PUNCT
ijtc-1108	287	1	assets	asset	NOUN
ijtc-1108	287	2	:	:	PUNCT
ijtc-1108	287	3	jurnal	jurnal	PROPN
ijtc-1108	287	4	akuntansi	akuntansi	PROPN
ijtc-1108	287	5	dan	dan	PROPN
ijtc-1108	287	6	pendidikan	pendidikan	PROPN
ijtc-1108	287	7	,	,	PUNCT
ijtc-1108	287	8	10(1	10(1	NUM
ijtc-1108	287	9	)	)	PUNCT
ijtc-1108	287	10	,	,	PUNCT
ijtc-1108	287	11	63	63	NUM
ijtc-1108	287	12	.	.	PUNCT
ijtc-1108	288	1	https://doi.org/10.25273/jap.v10i1.7129	https://doi.org/10.25273/jap.v10i1.7129	PROPN
ijtc-1108	288	2	daryatno	daryatno	PROPN
ijtc-1108	288	3	,	,	PUNCT
ijtc-1108	288	4	a.	a.	PROPN
ijtc-1108	288	5	b.	b.	PROPN
ijtc-1108	288	6	(	(	PUNCT
ijtc-1108	288	7	2021	2021	NUM
ijtc-1108	288	8	)	)	PUNCT
ijtc-1108	288	9	.	.	PUNCT
ijtc-1108	289	1	faktor	faktor	NOUN
ijtc-1108	289	2	-	-	PUNCT
ijtc-1108	289	3	faktor	faktor	PROPN
ijtc-1108	289	4	yang	yang	PROPN
ijtc-1108	289	5	mempengaruhi	mempengaruhi	PROPN
ijtc-1108	289	6	kepatuhan	kepatuhan	PROPN
ijtc-1108	289	7	wajib	wajib	PROPN
ijtc-1108	289	8	pajak	pajak	PROPN
ijtc-1108	289	9	dengan	dengan	PROPN
ijtc-1108	289	10	preferensi	preferensi	PROPN
ijtc-1108	289	11	risiko	risiko	PROPN
ijtc-1108	289	12	sebagai	sebagai	PROPN
ijtc-1108	289	13	variabel	variabel	PROPN
ijtc-1108	289	14	moderasi	moderasi	PROPN
ijtc-1108	289	15	.	.	PUNCT
ijtc-1108	290	1	ultimaccounting	ultimaccounte	VERB
ijtc-1108	290	2	jurnal	jurnal	ADJ
ijtc-1108	290	3	ilmu	ilmu	PROPN
ijtc-1108	290	4	akuntansi	akuntansi	PROPN
ijtc-1108	290	5	,	,	PUNCT
ijtc-1108	290	6	13(2	13(2	PROPN
ijtc-1108	290	7	)	)	PUNCT
ijtc-1108	290	8	,	,	PUNCT
ijtc-1108	290	9	216	216	NUM
ijtc-1108	290	10	–	–	SYM
ijtc-1108	290	11	237	237	NUM
ijtc-1108	290	12	.	.	PUNCT
ijtc-1108	291	1	https://doi.org/10.31937/akuntansi.v13i2.2177	https://doi.org/10.31937/akuntansi.v13i2.2177	PRON
ijtc-1108	291	2	elsani	elsani	PROPN
ijtc-1108	291	3	,	,	PUNCT
ijtc-1108	291	4	k.	k.	PROPN
ijtc-1108	291	5	,	,	PUNCT
ijtc-1108	291	6	&	&	CCONJ
ijtc-1108	291	7	tanno	tanno	PROPN
ijtc-1108	291	8	,	,	PUNCT
ijtc-1108	291	9	a.	a.	NOUN
ijtc-1108	291	10	(	(	PUNCT
ijtc-1108	291	11	2023	2023	NUM
ijtc-1108	291	12	)	)	PUNCT
ijtc-1108	291	13	.	.	PUNCT
ijtc-1108	292	1	preferensi	preferensi	PROPN
ijtc-1108	292	2	risiko	risiko	PROPN
ijtc-1108	292	3	dalam	dalam	PROPN
ijtc-1108	292	4	memoderasi	memoderasi	PROPN
ijtc-1108	292	5	pengaruh	pengaruh	PROPN
ijtc-1108	292	6	pemahaman	pemahaman	PROPN
ijtc-1108	292	7	peraturan	peraturan	PROPN
ijtc-1108	292	8	perpajakan	perpajakan	VERB
ijtc-1108	292	9	,	,	PUNCT
ijtc-1108	292	10	sanksi	sanksi	PROPN
ijtc-1108	292	11	perpajakan	perpajakan	PROPN
ijtc-1108	292	12	dan	dan	PROPN
ijtc-1108	292	13	kesadaran	kesadaran	PROPN
ijtc-1108	292	14	wajib	wajib	PROPN
ijtc-1108	293	1	pajak	pajak	PROPN
ijtc-1108	293	2	terhadap	terhadap	PROPN
ijtc-1108	293	3	kepatuhan	kepatuhan	PROPN
ijtc-1108	293	4	wajib	wajib	PROPN
ijtc-1108	293	5	pajak	pajak	PROPN
ijtc-1108	293	6	.	.	PUNCT
ijtc-1108	294	1	owner	owner	NOUN
ijtc-1108	294	2	,	,	PUNCT
ijtc-1108	294	3	7(2	7(2	NUM
ijtc-1108	294	4	)	)	PUNCT
ijtc-1108	294	5	,	,	PUNCT
ijtc-1108	294	6	1401–1423	1401–1423	NUM
ijtc-1108	294	7	.	.	PUNCT
ijtc-1108	295	1	https://doi.org/10.33395/owner.v7i2.1398	https://doi.org/10.33395/owner.v7i2.1398	X
ijtc-1108	295	2	faisal	faisal	NOUN
ijtc-1108	295	3	,	,	PUNCT
ijtc-1108	295	4	m.	m.	NOUN
ijtc-1108	295	5	,	,	PUNCT
ijtc-1108	295	6	&	&	CCONJ
ijtc-1108	295	7	yulianto	yulianto	PROPN
ijtc-1108	295	8	,	,	PUNCT
ijtc-1108	295	9	a.	a.	NOUN
ijtc-1108	295	10	(	(	PUNCT
ijtc-1108	295	11	2019	2019	NUM
ijtc-1108	295	12	)	)	PUNCT
ijtc-1108	295	13	.	.	PUNCT
ijtc-1108	296	1	religiusitas	religiusitas	PROPN
ijtc-1108	296	2	,	,	PUNCT
ijtc-1108	296	3	norma	norma	PROPN
ijtc-1108	296	4	subjektif	subjektif	PROPN
ijtc-1108	296	5	,	,	PUNCT
ijtc-1108	296	6	dan	dan	PROPN
ijtc-1108	296	7	persepsi	persepsi	PROPN
ijtc-1108	296	8	pengeluaran	pengeluaran	VERB
ijtc-1108	296	9	pemerintah	pemerintah	PROPN
ijtc-1108	296	10	dalam	dalam	PROPN
ijtc-1108	296	11	mendukung	mendukung	PROPN
ijtc-1108	296	12	kepatuhan	kepatuhan	PROPN
ijtc-1108	296	13	wajib	wajib	PROPN
ijtc-1108	296	14	pajak	pajak	PROPN
ijtc-1108	296	15	.	.	PUNCT
ijtc-1108	297	1	jurnal	jurnal	ADJ
ijtc-1108	297	2	kajian	kajian	PROPN
ijtc-1108	297	3	akuntansi	akuntansi	PROPN
ijtc-1108	297	4	,	,	PUNCT
ijtc-1108	297	5	3(2	3(2	NUM
ijtc-1108	297	6	)	)	PUNCT
ijtc-1108	297	7	,	,	PUNCT
ijtc-1108	297	8	170	170	NUM
ijtc-1108	297	9	.	.	PUNCT
ijtc-1108	298	1	https://doi.org/10.33603/jka.v3i2.3106	https://doi.org/10.33603/jka.v3i2.3106	PROPN
ijtc-1108	298	2	fatah	fatah	PROPN
ijtc-1108	298	3	,	,	PUNCT
ijtc-1108	298	4	y.	y.	PROPN
ijtc-1108	298	5	m.	m.	PROPN
ijtc-1108	298	6	,	,	PUNCT
ijtc-1108	298	7	&	&	CCONJ
ijtc-1108	298	8	oktaviani	oktaviani	PROPN
ijtc-1108	298	9	,	,	PUNCT
ijtc-1108	298	10	r.	r.	PROPN
ijtc-1108	298	11	m.	m.	PROPN
ijtc-1108	298	12	(	(	PUNCT
ijtc-1108	298	13	2021	2021	NUM
ijtc-1108	298	14	)	)	PUNCT
ijtc-1108	298	15	.	.	PUNCT
ijtc-1108	299	1	pengaruh	pengaruh	NOUN
ijtc-1108	299	2	kesadaran	kesadaran	VERB
ijtc-1108	299	3	wajib	wajib	PROPN
ijtc-1108	299	4	pajak	pajak	PROPN
ijtc-1108	299	5	terhadap	terhadap	PROPN
ijtc-1108	299	6	preferensi	preferensi	PROPN
ijtc-1108	299	7	risiko	risiko	PROPN
ijtc-1108	299	8	sebagai	sebagai	PROPN
ijtc-1108	299	9	variabel	variabel	PROPN
ijtc-1108	299	10	moderasi	moderasi	PROPN
ijtc-1108	299	11	.	.	PUNCT
ijtc-1108	300	1	jurnal	jurnal	ADJ
ijtc-1108	300	2	ilmiah	ilmiah	PROPN
ijtc-1108	300	3	akuntansi	akuntansi	PROPN
ijtc-1108	300	4	dan	dan	PROPN
ijtc-1108	300	5	keuangan	keuangan	PROPN
ijtc-1108	300	6	,	,	PUNCT
ijtc-1108	300	7	10(2	10(2	NUM
ijtc-1108	300	8	)	)	PUNCT
ijtc-1108	300	9	,	,	PUNCT
ijtc-1108	300	10	124–132	124–132	NUM
ijtc-1108	300	11	.	.	PUNCT
ijtc-1108	301	1	https://doi.org/10.32639/jiak.v10i2.715	https://doi.org/10.32639/jiak.v10i2.715	X
ijtc-1108	301	2	hantono	hantono	PROPN
ijtc-1108	301	3	,	,	PUNCT
ijtc-1108	301	4	h.	h.	PROPN
ijtc-1108	301	5	,	,	PUNCT
ijtc-1108	301	6	&	&	CCONJ
ijtc-1108	301	7	sianturi	sianturi	PROPN
ijtc-1108	301	8	,	,	PUNCT
ijtc-1108	301	9	r.	r.	PROPN
ijtc-1108	301	10	f.	f.	PROPN
ijtc-1108	301	11	s.	s.	PROPN
ijtc-1108	301	12	(	(	PUNCT
ijtc-1108	301	13	2021	2021	NUM
ijtc-1108	301	14	)	)	PUNCT
ijtc-1108	301	15	.	.	PUNCT
ijtc-1108	302	1	pengaruh	pengaruh	NOUN
ijtc-1108	302	2	pengetahuan	pengetahuan	NOUN
ijtc-1108	302	3	pajak	pajak	ADV
ijtc-1108	302	4	,	,	PUNCT
ijtc-1108	302	5	sanksi	sanksi	PROPN
ijtc-1108	302	6	pajak	pajak	PROPN
ijtc-1108	302	7	terhadap	terhadap	PROPN
ijtc-1108	303	1	kepatuhan	kepatuhan	PROPN
ijtc-1108	303	2	pajak	pajak	PROPN
ijtc-1108	303	3	pada	pada	PROPN
ijtc-1108	303	4	umkm	umkm	PROPN
ijtc-1108	303	5	yang	yang	PROPN
ijtc-1108	303	6	ada	ada	PROPN
ijtc-1108	303	7	di	di	PROPN
ijtc-1108	303	8	kota	kota	PROPN
ijtc-1108	303	9	medan	medan	PROPN
ijtc-1108	303	10	.	.	PUNCT
ijtc-1108	304	1	jurnal	jurnal	ADJ
ijtc-1108	304	2	audit	audit	PROPN
ijtc-1108	304	3	dan	dan	PROPN
ijtc-1108	304	4	perpajakan	perpajakan	PROPN
ijtc-1108	304	5	(	(	PUNCT
ijtc-1108	304	6	jap	jap	PROPN
ijtc-1108	304	7	)	)	PUNCT
ijtc-1108	304	8	,	,	PUNCT
ijtc-1108	304	9	1(1	1(1	NUM
ijtc-1108	304	10	)	)	PUNCT
ijtc-1108	304	11	,	,	PUNCT
ijtc-1108	304	12	27–40	27–40	NUM
ijtc-1108	304	13	.	.	PUNCT
ijtc-1108	305	1	https://doi.org/10.47709/jap.v1i1.1176	https://doi.org/10.47709/jap.v1i1.1176	PROPN
ijtc-1108	305	2	lestari	lestari	PROPN
ijtc-1108	305	3	,	,	PUNCT
ijtc-1108	305	4	p.	p.	NOUN
ijtc-1108	305	5	(	(	PUNCT
ijtc-1108	305	6	2023	2023	NUM
ijtc-1108	305	7	)	)	PUNCT
ijtc-1108	305	8	.	.	PUNCT
ijtc-1108	306	1	pengaruh	pengaruh	PROPN
ijtc-1108	306	2	insentif	insentif	PROPN
ijtc-1108	306	3	dan	dan	PROPN
ijtc-1108	306	4	sanksi	sanksi	PROPN
ijtc-1108	306	5	pajak	pajak	PROPN
ijtc-1108	306	6	terhadap	terhadap	PROPN
ijtc-1108	306	7	kepatuhan	kepatuhan	PROPN
ijtc-1108	306	8	wajib	wajib	PROPN
ijtc-1108	306	9	pajak	pajak	PROPN
ijtc-1108	306	10	umkm	umkm	ADJ
ijtc-1108	306	11	dengan	dengan	NOUN
ijtc-1108	306	12	pemahaman	pemahaman	PROPN
ijtc-1108	306	13	perpajakan	perpajakan	PROPN
ijtc-1108	306	14	sebagai	sebagai	PROPN
ijtc-1108	306	15	variabel	variabel	PROPN
ijtc-1108	306	16	moderasi	moderasi	PROPN
ijtc-1108	306	17	.	.	PUNCT
ijtc-1108	307	1	jurnal	jurnal	ADJ
ijtc-1108	307	2	cahaya	cahaya	PROPN
ijtc-1108	307	3	mandalika	mandalika	PROPN
ijtc-1108	307	4	,	,	PUNCT
ijtc-1108	307	5	4(2	4(2	NUM
ijtc-1108	307	6	)	)	PUNCT
ijtc-1108	307	7	,	,	PUNCT
ijtc-1108	307	8	468–476	468–476	NUM
ijtc-1108	307	9	.	.	PUNCT
ijtc-1108	308	1	lidya	lidya	PROPN
ijtc-1108	308	2	rikayana	rikayana	PROPN
ijtc-1108	308	3	,	,	PUNCT
ijtc-1108	308	4	h.	h.	PROPN
ijtc-1108	308	5	,	,	PUNCT
ijtc-1108	308	6	septiana	septiana	PROPN
ijtc-1108	308	7	,	,	PUNCT
ijtc-1108	308	8	g.	g.	PROPN
ijtc-1108	308	9	,	,	PUNCT
ijtc-1108	308	10	haryadi	haryadi	NOUN
ijtc-1108	308	11	,	,	PUNCT
ijtc-1108	308	12	t.	t.	PROPN
ijtc-1108	308	13	,	,	PUNCT
ijtc-1108	308	14	uzaimi	uzaimi	NOUN
ijtc-1108	308	15	,	,	PUNCT
ijtc-1108	308	16	a.	a.	NOUN
ijtc-1108	308	17	,	,	PUNCT
ijtc-1108	308	18	&	&	CCONJ
ijtc-1108	308	19	febriand	febriand	PROPN
ijtc-1108	308	20	adel	adel	PROPN
ijtc-1108	308	21	,	,	PUNCT
ijtc-1108	308	22	j.	j.	PROPN
ijtc-1108	308	23	(	(	PUNCT
ijtc-1108	308	24	2023	2023	NUM
ijtc-1108	308	25	)	)	PUNCT
ijtc-1108	308	26	.	.	PUNCT
ijtc-1108	309	1	determinants	determinant	NOUN
ijtc-1108	309	2	of	of	ADP
ijtc-1108	309	3	msme	msme	NOUN
ijtc-1108	309	4	compliance	compliance	NOUN
ijtc-1108	309	5	in	in	ADP
ijtc-1108	309	6	paying	pay	VERB
ijtc-1108	309	7	taxes	taxis	NOUN
ijtc-1108	309	8	(	(	PUNCT
ijtc-1108	309	9	case	case	NOUN
ijtc-1108	309	10	study	study	NOUN
ijtc-1108	309	11	of	of	ADP
ijtc-1108	309	12	sea	sea	NOUN
ijtc-1108	309	13	product	product	NOUN
ijtc-1108	309	14	processing	processing	NOUN
ijtc-1108	309	15	msme	msme	NOUN
ijtc-1108	309	16	in	in	ADP
ijtc-1108	309	17	bintan	bintan	PROPN
ijtc-1108	309	18	district	district	PROPN
ijtc-1108	309	19	)	)	PUNCT
ijtc-1108	309	20	.	.	PUNCT
ijtc-1108	310	1	bio	bio	PROPN
ijtc-1108	310	2	web	web	NOUN
ijtc-1108	310	3	of	of	ADP
ijtc-1108	310	4	conferences	conference	NOUN
ijtc-1108	310	5	,	,	PUNCT
ijtc-1108	310	6	70	70	NUM
ijtc-1108	310	7	,	,	PUNCT
ijtc-1108	310	8	02007	02007	NUM
ijtc-1108	310	9	.	.	PUNCT
ijtc-1108	311	1	https://doi.org/10.1051/bioconf/20237002007	https://doi.org/10.1051/bioconf/20237002007	PROPN
ijtc-1108	311	2	maghriby	maghriby	PROPN
ijtc-1108	311	3	,	,	PUNCT
ijtc-1108	311	4	b.	b.	PROPN
ijtc-1108	311	5	,	,	PUNCT
ijtc-1108	311	6	&	&	CCONJ
ijtc-1108	311	7	ramdani	ramdani	PROPN
ijtc-1108	311	8	,	,	PUNCT
ijtc-1108	311	9	d.	d.	PROPN
ijtc-1108	311	10	(	(	PUNCT
ijtc-1108	311	11	2020	2020	NUM
ijtc-1108	311	12	)	)	PUNCT
ijtc-1108	311	13	.	.	PUNCT
ijtc-1108	312	1	pengaruh	pengaruh	PROPN
ijtc-1108	312	2	dari	dari	PROPN
ijtc-1108	312	3	kesadaran	kesadaran	PROPN
ijtc-1108	312	4	diri	diri	PROPN
ijtc-1108	312	5	wajib	wajib	PROPN
ijtc-1108	312	6	pajak	pajak	PROPN
ijtc-1108	312	7	dan	dan	PROPN
ijtc-1108	312	8	pengetahuan	pengetahuan	PROPN
ijtc-1108	312	9	perpajakannya	perpajakannya	PROPN
ijtc-1108	312	10	terhadap	terhadap	PROPN
ijtc-1108	312	11	kepatuhan	kepatuhan	PROPN
ijtc-1108	312	12	wajib	wajib	PROPN
ijtc-1108	312	13	pajak	pajak	PROPN
ijtc-1108	312	14	pada	pada	PROPN
ijtc-1108	312	15	entitas	entitas	PROPN
ijtc-1108	312	16	usaha	usaha	PROPN
ijtc-1108	312	17	kecil	kecil	PROPN
ijtc-1108	312	18	(	(	PUNCT
ijtc-1108	312	19	umkm	umkm	NOUN
ijtc-1108	312	20	)	)	PUNCT
ijtc-1108	312	21	.	.	PUNCT
ijtc-1108	313	1	jurnal	jurnal	PROPN
ijtc-1108	313	2	riset	riset	PROPN
ijtc-1108	313	3	akuntansi	akuntansi	PROPN
ijtc-1108	313	4	dan	dan	PROPN
ijtc-1108	313	5	perbankan	perbankan	PROPN
ijtc-1108	313	6	,	,	PUNCT
ijtc-1108	313	7	14(1	14(1	NUM
ijtc-1108	313	8	)	)	PUNCT
ijtc-1108	313	9	,	,	PUNCT
ijtc-1108	313	10	220–240	220–240	NUM
ijtc-1108	313	11	.	.	PUNCT
ijtc-1108	314	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1108	314	2	the	the	DET
ijtc-1108	314	3	effects	effect	NOUN
ijtc-1108	314	4	of	of	ADP
ijtc-1108	314	5	taxxsanctions	taxxsanction	NOUN
ijtc-1108	314	6	,	,	PUNCT
ijtc-1108	314	7	taxpayer	taxpayer	NOUN
ijtc-1108	314	8	awareness	awareness	NOUN
ijtc-1108	314	9	,	,	PUNCT
ijtc-1108	314	10	and	and	CCONJ
ijtc-1108	314	11	tax	tax	NOUN
ijtc-1108	314	12	understanding	understanding	NOUN
ijtc-1108	314	13	msme	msme	NOUN
ijtc-1108	314	14	on	on	ADP
ijtc-1108	314	15	tax	tax	NOUN
ijtc-1108	314	16	compliance	compliance	NOUN
ijtc-1108	314	17	:	:	PUNCT
ijtc-1108	314	18	the	the	DET
ijtc-1108	314	19	moderating	moderate	VERB
ijtc-1108	314	20	role	role	NOUN
ijtc-1108	314	21	of	of	ADP
ijtc-1108	314	22	risk	risk	NOUN
ijtc-1108	314	23	preference	preference	NOUN
ijtc-1108	314	24	yuliani	yuliani	NOUN
ijtc-1108	314	25	,	,	PUNCT
ijtc-1108	314	26	sistalia	sistalia	PROPN
ijtc-1108	314	27	,	,	PUNCT
ijtc-1108	314	28	and	and	CCONJ
ijtc-1108	314	29	yulianto	yulianto	NOUN
ijtc-1108	314	30	384	384	NUM
ijtc-1108	314	31	|	|	ADV
ijtc-1108	314	32	ilomata	ilomata	PROPN
ijtc-1108	314	33	international	international	ADJ
ijtc-1108	314	34	journal	journal	NOUN
ijtc-1108	314	35	of	of	ADP
ijtc-1108	314	36	tax	tax	PROPN
ijtc-1108	314	37	&	&	CCONJ
ijtc-1108	314	38	accounting	accounting	PROPN
ijtc-1108	314	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	314	40	mandowally	mandowally	NOUN
ijtc-1108	314	41	,	,	PUNCT
ijtc-1108	314	42	b.	b.	PROPN
ijtc-1108	314	43	m.	m.	PROPN
ijtc-1108	314	44	f.	f.	PROPN
ijtc-1108	314	45	,	,	PUNCT
ijtc-1108	314	46	allolayuk	allolayuk	NOUN
ijtc-1108	314	47	,	,	PUNCT
ijtc-1108	314	48	t.	t.	PROPN
ijtc-1108	314	49	,	,	PUNCT
ijtc-1108	314	50	&	&	CCONJ
ijtc-1108	314	51	matani	matani	NOUN
ijtc-1108	314	52	,	,	PUNCT
ijtc-1108	314	53	c.	c.	PROPN
ijtc-1108	314	54	d.	d.	PROPN
ijtc-1108	314	55	(	(	PUNCT
ijtc-1108	314	56	2020	2020	NUM
ijtc-1108	314	57	)	)	PUNCT
ijtc-1108	314	58	.	.	PUNCT
ijtc-1108	315	1	pengaruh	pengaruh	PROPN
ijtc-1108	315	2	sanksi	sanksi	PROPN
ijtc-1108	315	3	perpajakan	perpajakan	PROPN
ijtc-1108	315	4	,	,	PUNCT
ijtc-1108	315	5	pelayanan	pelayanan	PROPN
ijtc-1108	315	6	fiskus	fiskus	PROPN
ijtc-1108	315	7	dan	dan	PROPN
ijtc-1108	315	8	pengetahuan	pengetahuan	PROPN
ijtc-1108	315	9	perpajakan	perpajakan	PROPN
ijtc-1108	315	10	terhadap	terhadap	PROPN
ijtc-1108	315	11	kepatuhan	kepatuhan	PROPN
ijtc-1108	315	12	wajib	wajib	PROPN
ijtc-1108	315	13	pajak	pajak	PROPN
ijtc-1108	315	14	orang	orang	PROPN
ijtc-1108	315	15	pribadi	pribadi	PROPN
ijtc-1108	315	16	(	(	PUNCT
ijtc-1108	315	17	studi	studi	PROPN
ijtc-1108	315	18	empiris	empiris	PROPN
ijtc-1108	315	19	pada	pada	PROPN
ijtc-1108	315	20	wajib	wajib	PROPN
ijtc-1108	315	21	pajak	pajak	PROPN
ijtc-1108	315	22	orang	orang	PROPN
ijtc-1108	315	23	pribadi	pribadi	PROPN
ijtc-1108	315	24	yang	yang	PROPN
ijtc-1108	315	25	terdaftar	terdaftar	PROPN
ijtc-1108	315	26	di	di	PROPN
ijtc-1108	315	27	kpp	kpp	PROPN
ijtc-1108	315	28	pratama	pratama	PROPN
ijtc-1108	315	29	jayapura	jayapura	NOUN
ijtc-1108	315	30	)	)	PUNCT
ijtc-1108	315	31	.	.	PUNCT
ijtc-1108	316	1	jurnal	jurnal	PROPN
ijtc-1108	316	2	akuntansi	akuntansi	PROPN
ijtc-1108	316	3	dan	dan	PROPN
ijtc-1108	316	4	keuangan	keuangan	PROPN
ijtc-1108	316	5	daerah	daerah	PROPN
ijtc-1108	316	6	,	,	PUNCT
ijtc-1108	316	7	15(1	15(1	NUM
ijtc-1108	316	8	)	)	PUNCT
ijtc-1108	316	9	,	,	PUNCT
ijtc-1108	316	10	46–56	46–56	NUM
ijtc-1108	316	11	.	.	PUNCT
ijtc-1108	316	12	https://doi.org/10.52062/jakd.v15i1.1464	https://doi.org/10.52062/jakd.v15i1.1464	X
ijtc-1108	316	13	marcel	marcel	PROPN
ijtc-1108	316	14	kusuma	kusuma	PROPN
ijtc-1108	316	15	,	,	PUNCT
ijtc-1108	316	16	g.	g.	PROPN
ijtc-1108	316	17	s.	s.	PROPN
ijtc-1108	316	18	,	,	PUNCT
ijtc-1108	316	19	kusumawaty	kusumawaty	PROPN
ijtc-1108	316	20	,	,	PUNCT
ijtc-1108	316	21	m.	m.	NOUN
ijtc-1108	316	22	,	,	PUNCT
ijtc-1108	316	23	handayani	handayani	PROPN
ijtc-1108	316	24	,	,	PUNCT
ijtc-1108	316	25	m.	m.	NOUN
ijtc-1108	316	26	,	,	PUNCT
ijtc-1108	316	27	&	&	CCONJ
ijtc-1108	316	28	hari	hari	PROPN
ijtc-1108	316	29	,	,	PUNCT
ijtc-1108	316	30	k.	k.	PROPN
ijtc-1108	316	31	k.	k.	PROPN
ijtc-1108	316	32	(	(	PUNCT
ijtc-1108	316	33	2023	2023	NUM
ijtc-1108	316	34	)	)	PUNCT
ijtc-1108	316	35	.	.	PUNCT
ijtc-1108	317	1	pengaruh	pengaruh	PROPN
ijtc-1108	317	2	pemahaman	pemahaman	PROPN
ijtc-1108	317	3	dan	dan	PROPN
ijtc-1108	317	4	sanksi	sanksi	PROPN
ijtc-1108	317	5	pajak	pajak	PROPN
ijtc-1108	317	6	terhadap	terhadap	PROPN
ijtc-1108	317	7	kepatuh	kepatuh	PROPN
ijtc-1108	317	8	an	an	DET
ijtc-1108	317	9	wajib	wajib	PROPN
ijtc-1108	317	10	pajak	pajak	PROPN
ijtc-1108	317	11	umkm	umkm	ADJ
ijtc-1108	317	12	dengan	dengan	NOUN
ijtc-1108	317	13	pelayanan	pelayanan	PROPN
ijtc-1108	317	14	fiskus	fiskus	PROPN
ijtc-1108	317	15	sebagai	sebagai	PROPN
ijtc-1108	317	16	variabel	variabel	PROPN
ijtc-1108	317	17	moderasi	moderasi	PROPN
ijtc-1108	317	18	.	.	PUNCT
ijtc-1108	318	1	jurnal	jurnal	ADJ
ijtc-1108	318	2	media	medium	NOUN
ijtc-1108	318	3	wahana	wahana	PROPN
ijtc-1108	318	4	ekonomika	ekonomika	NOUN
ijtc-1108	318	5	,	,	PUNCT
ijtc-1108	318	6	20(1	20(1	NUM
ijtc-1108	318	7	)	)	PUNCT
ijtc-1108	318	8	,	,	PUNCT
ijtc-1108	318	9	78–90	78–90	NUM
ijtc-1108	318	10	.	.	X
ijtc-1108	318	11	https://doi.org/10.31851/jmwe.v20i1.11221	https://doi.org/10.31851/jmwe.v20i1.11221	VERB
ijtc-1108	318	12	muhammad	muhammad	PROPN
ijtc-1108	318	13	rizki	rizki	PROPN
ijtc-1108	318	14	,	,	PUNCT
ijtc-1108	318	15	k.	k.	PROPN
ijtc-1108	318	16	f.	f.	PROPN
ijtc-1108	318	17	(	(	PUNCT
ijtc-1108	318	18	2022	2022	NUM
ijtc-1108	318	19	)	)	PUNCT
ijtc-1108	318	20	.	.	PUNCT
ijtc-1108	319	1	pengaruh	pengaruh	NOUN
ijtc-1108	319	2	kesadaran	kesadaran	VERB
ijtc-1108	319	3	wajib	wajib	PROPN
ijtc-1108	319	4	pajak	pajak	ADV
ijtc-1108	319	5	,	,	PUNCT
ijtc-1108	319	6	pemahaman	pemahaman	NOUN
ijtc-1108	319	7	perpajakan	perpajakan	PROPN
ijtc-1108	319	8	dan	dan	PROPN
ijtc-1108	319	9	sanksi	sanksi	PROPN
ijtc-1108	319	10	pajak	pajak	PROPN
ijtc-1108	319	11	terhadap	terhadap	PROPN
ijtc-1108	319	12	kepatuhan	kepatuhan	PROPN
ijtc-1108	319	13	wajib	wajib	PROPN
ijtc-1108	319	14	pajak	pajak	PROPN
ijtc-1108	319	15	umkm	umkm	ADJ
ijtc-1108	319	16	di	di	NOUN
ijtc-1108	319	17	pasar	pasar	PROPN
ijtc-1108	319	18	tohaga	tohaga	PROPN
ijtc-1108	319	19	cibinong	cibinong	PROPN
ijtc-1108	319	20	.	.	PUNCT
ijtc-1108	320	1	trilogi	trilogi	PROPN
ijtc-1108	320	2	accounting	accounting	NOUN
ijtc-1108	320	3	and	and	CCONJ
ijtc-1108	320	4	business	business	NOUN
ijtc-1108	320	5	research	research	NOUN
ijtc-1108	320	6	,	,	PUNCT
ijtc-1108	320	7	3(2	3(2	NUM
ijtc-1108	320	8	)	)	PUNCT
ijtc-1108	320	9	,	,	PUNCT
ijtc-1108	320	10	273–282	273–282	NUM
ijtc-1108	320	11	.	.	PUNCT
ijtc-1108	321	1	https://doi.org/10.31326/tabr.v3i2.1477	https://doi.org/10.31326/tabr.v3i2.1477	NOUN
ijtc-1108	321	2	permata	permata	NOUN
ijtc-1108	321	3	sari	sari	NOUN
ijtc-1108	321	4	,	,	PUNCT
ijtc-1108	321	5	d.	d.	PROPN
ijtc-1108	321	6	,	,	PUNCT
ijtc-1108	321	7	bayu	bayu	PROPN
ijtc-1108	321	8	putra	putra	PROPN
ijtc-1108	321	9	,	,	PUNCT
ijtc-1108	321	10	r.	r.	PROPN
ijtc-1108	321	11	,	,	PUNCT
ijtc-1108	321	12	fitri	fitri	PROPN
ijtc-1108	321	13	,	,	PUNCT
ijtc-1108	321	14	h.	h.	PROPN
ijtc-1108	321	15	,	,	PUNCT
ijtc-1108	321	16	ramadhanu	ramadhanu	PROPN
ijtc-1108	321	17	,	,	PUNCT
ijtc-1108	321	18	a.	a.	NOUN
ijtc-1108	321	19	,	,	PUNCT
ijtc-1108	321	20	&	&	CCONJ
ijtc-1108	321	21	cahyani	cahyani	PROPN
ijtc-1108	321	22	putri	putri	PROPN
ijtc-1108	321	23	,	,	PUNCT
ijtc-1108	321	24	f.	f.	PROPN
ijtc-1108	321	25	(	(	PUNCT
ijtc-1108	321	26	2019	2019	NUM
ijtc-1108	321	27	)	)	PUNCT
ijtc-1108	321	28	.	.	PUNCT
ijtc-1108	322	1	pengaruh	pengaruh	NOUN
ijtc-1108	322	2	pemahaman	pemahaman	PROPN
ijtc-1108	322	3	pajak	pajak	ADV
ijtc-1108	322	4	,	,	PUNCT
ijtc-1108	322	5	pelayanan	pelayanan	PROPN
ijtc-1108	322	6	aparat	aparat	NOUN
ijtc-1108	322	7	pajak	pajak	ADV
ijtc-1108	322	8	,	,	PUNCT
ijtc-1108	322	9	sanksi	sanksi	PROPN
ijtc-1108	322	10	perpajakan	perpajakan	PROPN
ijtc-1108	322	11	dan	dan	PROPN
ijtc-1108	322	12	preferensi	preferensi	PROPN
ijtc-1108	322	13	risiko	risiko	PROPN
ijtc-1108	322	14	perpajakan	perpajakan	PROPN
ijtc-1108	322	15	terhadap	terhadap	PROPN
ijtc-1108	322	16	kepatuhan	kepatuhan	PROPN
ijtc-1108	322	17	wajib	wajib	PROPN
ijtc-1108	322	18	pajak	pajak	PROPN
ijtc-1108	322	19	(	(	PUNCT
ijtc-1108	322	20	studi	studi	PROPN
ijtc-1108	322	21	kasus	kasus	PROPN
ijtc-1108	322	22	umkm	umkm	PROPN
ijtc-1108	322	23	toko	toko	PROPN
ijtc-1108	322	24	elektronik	elektronik	PROPN
ijtc-1108	322	25	di	di	PROPN
ijtc-1108	322	26	kecamatan	kecamatan	PROPN
ijtc-1108	322	27	sitiung	sitiung	PROPN
ijtc-1108	322	28	dharmasraya	dharmasraya	PROPN
ijtc-1108	322	29	)	)	PUNCT
ijtc-1108	322	30	.	.	PUNCT
ijtc-1108	323	1	jurnal	jurnal	ADJ
ijtc-1108	323	2	teknologi	teknologi	PROPN
ijtc-1108	323	3	dan	dan	PROPN
ijtc-1108	323	4	sistem	sistem	PROPN
ijtc-1108	323	5	informasi	informasi	PROPN
ijtc-1108	323	6	bisnis	bisnis	PROPN
ijtc-1108	323	7	,	,	PUNCT
ijtc-1108	323	8	1(2	1(2	NUM
ijtc-1108	323	9	)	)	PUNCT
ijtc-1108	323	10	,	,	PUNCT
ijtc-1108	323	11	18–22	18–22	NUM
ijtc-1108	323	12	.	.	PUNCT
ijtc-1108	324	1	https://doi.org/10.47233/jteksis.v1i2.46	https://doi.org/10.47233/jteksis.v1i2.46	PROPN
ijtc-1108	324	2	riswanto	riswanto	NOUN
ijtc-1108	324	3	,	,	PUNCT
ijtc-1108	324	4	a.	a.	NOUN
ijtc-1108	324	5	,	,	PUNCT
ijtc-1108	324	6	ningsih	ningsih	PROPN
ijtc-1108	324	7	,	,	PUNCT
ijtc-1108	324	8	s.	s.	PROPN
ijtc-1108	324	9	r.	r.	PROPN
ijtc-1108	324	10	,	,	PUNCT
ijtc-1108	324	11	&	&	CCONJ
ijtc-1108	324	12	daryati	daryati	PROPN
ijtc-1108	324	13	,	,	PUNCT
ijtc-1108	324	14	d.	d.	PROPN
ijtc-1108	324	15	(	(	PUNCT
ijtc-1108	324	16	2017	2017	NUM
ijtc-1108	324	17	)	)	PUNCT
ijtc-1108	324	18	.	.	PUNCT
ijtc-1108	325	1	pemahaman	pemahaman	PROPN
ijtc-1108	325	2	pajak	pajak	PROPN
ijtc-1108	325	3	dan	dan	PROPN
ijtc-1108	325	4	pengetahuan	pengetahuan	PROPN
ijtc-1108	325	5	pajak	pajak	PROPN
ijtc-1108	325	6	terhadap	terhadap	PROPN
ijtc-1108	325	7	kepatuhan	kepatuhan	PROPN
ijtc-1108	325	8	wajib	wajib	PROPN
ijtc-1108	325	9	pajak	pajak	PROPN
ijtc-1108	325	10	ukm	ukm	PROPN
ijtc-1108	325	11	understanding	understanding	NOUN
ijtc-1108	325	12	of	of	ADP
ijtc-1108	325	13	taxes	taxis	NOUN
ijtc-1108	325	14	and	and	CCONJ
ijtc-1108	325	15	knowledge	knowledge	NOUN
ijtc-1108	325	16	of	of	ADP
ijtc-1108	325	17	taxes	taxis	NOUN
ijtc-1108	325	18	on	on	ADP
ijtc-1108	325	19	compliance	compliance	NOUN
ijtc-1108	325	20	with	with	ADP
ijtc-1108	325	21	sme	sme	NOUN
ijtc-1108	325	22	taxpayers	taxpayer	NOUN
ijtc-1108	325	23	rizki	rizki	VERB
ijtc-1108	325	24	.	.	PUNCT
ijtc-1108	326	1	jurnal	jurnal	PROPN
ijtc-1108	326	2	riset	riset	PROPN
ijtc-1108	326	3	akuntansi	akuntansi	PROPN
ijtc-1108	326	4	dan	dan	PROPN
ijtc-1108	326	5	keuangan	keuangan	PROPN
ijtc-1108	326	6	,	,	PUNCT
ijtc-1108	326	7	4(3	4(3	NUM
ijtc-1108	326	8	)	)	PUNCT
ijtc-1108	326	9	,	,	PUNCT
ijtc-1108	326	10	419	419	NUM
ijtc-1108	326	11	–	–	PUNCT
ijtc-1108	326	12	428	428	NUM
ijtc-1108	326	13	.	.	PUNCT
ijtc-1108	327	1	https://doi.org/10.17509/jrak.v4i3.4670	https://doi.org/10.17509/jrak.v4i3.4670	PROPN
ijtc-1108	327	2	san	san	PROPN
ijtc-1108	327	3	,	,	PUNCT
ijtc-1108	327	4	s.	s.	PROPN
ijtc-1108	327	5	,	,	PUNCT
ijtc-1108	327	6	nik	nik	PROPN
ijtc-1108	327	7	wan	wan	PROPN
ijtc-1108	327	8	,	,	PUNCT
ijtc-1108	327	9	n.	n.	PROPN
ijtc-1108	327	10	z.	z.	PROPN
ijtc-1108	327	11	,	,	PUNCT
ijtc-1108	327	12	razak	razak	PROPN
ijtc-1108	327	13	,	,	PUNCT
ijtc-1108	327	14	s.	s.	PROPN
ijtc-1108	327	15	,	,	PUNCT
ijtc-1108	327	16	saidi	saidi	PROPN
ijtc-1108	327	17	,	,	PUNCT
ijtc-1108	327	18	n.	n.	PROPN
ijtc-1108	327	19	,	,	PUNCT
ijtc-1108	327	20	abd	abd	PROPN
ijtc-1108	327	21	aziz	aziz	PROPN
ijtc-1108	327	22	,	,	PUNCT
ijtc-1108	327	23	a.	a.	PROPN
ijtc-1108	327	24	,	,	PUNCT
ijtc-1108	327	25	hussin	hussin	PROPN
ijtc-1108	327	26	,	,	PUNCT
ijtc-1108	327	27	s.	s.	PROPN
ijtc-1108	327	28	n.	n.	PROPN
ijtc-1108	327	29	a.	a.	PROPN
ijtc-1108	327	30	,	,	PUNCT
ijtc-1108	327	31	&	&	CCONJ
ijtc-1108	327	32	tumiran	tumiran	PROPN
ijtc-1108	327	33	,	,	PUNCT
ijtc-1108	327	34	s.	s.	PROPN
ijtc-1108	327	35	d.	d.	PROPN
ijtc-1108	327	36	(	(	PUNCT
ijtc-1108	327	37	2023	2023	NUM
ijtc-1108	327	38	)	)	PUNCT
ijtc-1108	327	39	.	.	PUNCT
ijtc-1108	328	1	potential	potential	ADJ
ijtc-1108	328	2	factors	factor	NOUN
ijtc-1108	328	3	motivating	motivate	VERB
ijtc-1108	328	4	tax	tax	NOUN
ijtc-1108	328	5	compliance	compliance	NOUN
ijtc-1108	328	6	among	among	ADP
ijtc-1108	328	7	small	small	ADJ
ijtc-1108	328	8	and	and	CCONJ
ijtc-1108	328	9	medium	medium	ADJ
ijtc-1108	328	10	-	-	PUNCT
ijtc-1108	328	11	sized	sized	ADJ
ijtc-1108	328	12	enterprises	enterprise	NOUN
ijtc-1108	328	13	(	(	PUNCT
ijtc-1108	328	14	smes	sme	NOUN
ijtc-1108	328	15	)	)	PUNCT
ijtc-1108	328	16	.	.	PUNCT
ijtc-1108	329	1	advanced	advanced	ADJ
ijtc-1108	329	2	international	international	ADJ
ijtc-1108	329	3	journal	journal	NOUN
ijtc-1108	329	4	of	of	ADP
ijtc-1108	329	5	business	business	NOUN
ijtc-1108	329	6	,	,	PUNCT
ijtc-1108	329	7	entrepreneurship	entrepreneurship	NOUN
ijtc-1108	329	8	and	and	CCONJ
ijtc-1108	329	9	smes	sme	NOUN
ijtc-1108	329	10	,	,	PUNCT
ijtc-1108	329	11	5(16	5(16	NUM
ijtc-1108	329	12	)	)	PUNCT
ijtc-1108	329	13	,	,	PUNCT
ijtc-1108	329	14	56–65	56–65	NUM
ijtc-1108	329	15	.	.	PUNCT
ijtc-1108	330	1	https://doi.org/10.35631/aijbes.516006	https://doi.org/10.35631/aijbes.516006	ADJ
ijtc-1108	330	2	sari	sari	NOUN
ijtc-1108	330	3	,	,	PUNCT
ijtc-1108	330	4	v.	v.	ADP
ijtc-1108	330	5	m.	m.	NOUN
ijtc-1108	330	6	,	,	PUNCT
ijtc-1108	330	7	putri	putri	ADJ
ijtc-1108	330	8	,	,	PUNCT
ijtc-1108	330	9	n.	n.	PROPN
ijtc-1108	330	10	k.	k.	PROPN
ijtc-1108	330	11	,	,	PUNCT
ijtc-1108	330	12	arofah	arofah	PROPN
ijtc-1108	330	13	,	,	PUNCT
ijtc-1108	330	14	t.	t.	PROPN
ijtc-1108	330	15	,	,	PUNCT
ijtc-1108	330	16	&	&	CCONJ
ijtc-1108	330	17	suparlinah	suparlinah	PROPN
ijtc-1108	330	18	,	,	PUNCT
ijtc-1108	330	19	i.	i.	PROPN
ijtc-1108	330	20	(	(	PUNCT
ijtc-1108	330	21	2021	2021	NUM
ijtc-1108	330	22	)	)	PUNCT
ijtc-1108	330	23	.	.	PUNCT
ijtc-1108	331	1	pengaruh	pengaruh	PROPN
ijtc-1108	331	2	motivasi	motivasi	PROPN
ijtc-1108	331	3	investasi	investasi	PROPN
ijtc-1108	331	4	,	,	PUNCT
ijtc-1108	331	5	pengetahuan	pengetahuan	NOUN
ijtc-1108	331	6	dasar	dasar	VERB
ijtc-1108	331	7	investasi	investasi	NOUN
ijtc-1108	331	8	,	,	PUNCT
ijtc-1108	331	9	modal	modal	NOUN
ijtc-1108	331	10	minimal	minimal	PROPN
ijtc-1108	331	11	,	,	PUNCT
ijtc-1108	331	12	dan	dan	PROPN
ijtc-1108	331	13	kemajuan	kemajuan	PROPN
ijtc-1108	331	14	teknologi	teknologi	PROPN
ijtc-1108	331	15	terhadap	terhadap	PROPN
ijtc-1108	331	16	minat	minat	PROPN
ijtc-1108	331	17	investasi	investasi	PROPN
ijtc-1108	331	18	mahasiswa	mahasiswa	PROPN
ijtc-1108	331	19	.	.	PUNCT
ijtc-1108	332	1	jurnal	jurnal	ADJ
ijtc-1108	332	2	doktor	doktor	NOUN
ijtc-1108	332	3	manajemen	manajeman	NOUN
ijtc-1108	332	4	(	(	PUNCT
ijtc-1108	332	5	jdm	jdm	PROPN
ijtc-1108	332	6	)	)	PUNCT
ijtc-1108	332	7	,	,	PUNCT
ijtc-1108	332	8	4(1	4(1	NOUN
ijtc-1108	332	9	)	)	PUNCT
ijtc-1108	332	10	,	,	PUNCT
ijtc-1108	332	11	88	88	NUM
ijtc-1108	332	12	.	.	PUNCT
ijtc-1108	333	1	https://doi.org/10.22441/jdm.v4i1.12117	https://doi.org/10.22441/jdm.v4i1.12117	PROPN
ijtc-1108	333	2	septarini	septarini	PROPN
ijtc-1108	333	3	,	,	PUNCT
ijtc-1108	333	4	d.	d.	PROPN
ijtc-1108	333	5	f.	f.	PROPN
ijtc-1108	333	6	(	(	PUNCT
ijtc-1108	333	7	2015	2015	NUM
ijtc-1108	333	8	)	)	PUNCT
ijtc-1108	333	9	.	.	PUNCT
ijtc-1108	334	1	pengaruh	pengaruh	NOUN
ijtc-1108	334	2	pelayanan	pelayanan	PROPN
ijtc-1108	334	3	,	,	PUNCT
ijtc-1108	334	4	sanksi	sanksi	PROPN
ijtc-1108	334	5	,	,	PUNCT
ijtc-1108	334	6	dan	dan	PROPN
ijtc-1108	334	7	kesadaran	kesadaran	PROPN
ijtc-1108	334	8	wajib	wajib	PROPN
ijtc-1108	334	9	pajak	pajak	PROPN
ijtc-1108	334	10	terhadap	terhadap	PROPN
ijtc-1108	334	11	kepatuhan	kepatuhan	PROPN
ijtc-1108	334	12	wajib	wajib	PROPN
ijtc-1108	334	13	pajak	pajak	PROPN
ijtc-1108	334	14	orang	orang	PROPN
ijtc-1108	334	15	pribadi	pribadi	PROPN
ijtc-1108	334	16	di	di	X
ijtc-1108	334	17	kpp	kpp	PROPN
ijtc-1108	334	18	pratama	pratama	NOUN
ijtc-1108	334	19	merauke	merauke	PROPN
ijtc-1108	334	20	.	.	PUNCT
ijtc-1108	335	1	jurnal	jurnal	PROPN
ijtc-1108	335	2	ilmu	ilmu	PROPN
ijtc-1108	335	3	ekonomi	ekonomi	PROPN
ijtc-1108	335	4	&	&	CCONJ
ijtc-1108	335	5	sosial	sosial	PROPN
ijtc-1108	335	6	,	,	PUNCT
ijtc-1108	335	7	6(1	6(1	NUM
ijtc-1108	335	8	)	)	PUNCT
ijtc-1108	335	9	,	,	PUNCT
ijtc-1108	335	10	29–43	29–43	NUM
ijtc-1108	335	11	.	.	PUNCT
ijtc-1108	335	12	https://doi.org/10.35724/jies.v6i1.85	https://doi.org/10.35724/jies.v6i1.85	PROPN
ijtc-1108	335	13	setia	setia	PROPN
ijtc-1108	335	14	ningsih	ningsih	PROPN
ijtc-1108	335	15	,	,	PUNCT
ijtc-1108	335	16	s.	s.	PROPN
ijtc-1108	335	17	,	,	PUNCT
ijtc-1108	335	18	adhi	adhi	PROPN
ijtc-1108	335	19	widyowati	widyowati	PROPN
ijtc-1108	335	20	,	,	PUNCT
ijtc-1108	335	21	l.	l.	PROPN
ijtc-1108	335	22	,	,	PUNCT
ijtc-1108	335	23	&	&	CCONJ
ijtc-1108	335	24	mardiana	mardiana	PROPN
ijtc-1108	335	25	.	.	PUNCT
ijtc-1108	336	1	(	(	PUNCT
ijtc-1108	336	2	2021	2021	NUM
ijtc-1108	336	3	)	)	PUNCT
ijtc-1108	336	4	.	.	PUNCT
ijtc-1108	337	1	pengaruh	pengaruh	PROPN
ijtc-1108	337	2	sikap	sikap	PROPN
ijtc-1108	337	3	dan	dan	PROPN
ijtc-1108	337	4	kesadaran	kesadaran	PROPN
ijtc-1108	337	5	wajib	wajib	PROPN
ijtc-1108	337	6	pajak	pajak	PROPN
ijtc-1108	337	7	terhadap	terhadap	PROPN
ijtc-1108	337	8	kepatuhan	kepatuhan	PROPN
ijtc-1108	337	9	pajak	pajak	PROPN
ijtc-1108	337	10	dalam	dalam	PROPN
ijtc-1108	337	11	pemanfaatan	pemanfaatan	PROPN
ijtc-1108	337	12	insentif	insentif	NOUN
ijtc-1108	337	13	pajak	pajak	ADP
ijtc-1108	337	14	umkm	umkm	ADJ
ijtc-1108	337	15	dengan	dengan	PROPN
ijtc-1108	337	16	pengetahuan	pengetahuan	PROPN
ijtc-1108	337	17	pajak	pajak	PROPN
ijtc-1108	337	18	sebagai	sebagai	PROPN
ijtc-1108	337	19	variabel	variabel	PROPN
ijtc-1108	337	20	moderasi	moderasi	PROPN
ijtc-1108	337	21	di	di	PROPN
ijtc-1108	337	22	pt	pt	PROPN
ijtc-1108	337	23	pnm	pnm	PROPN
ijtc-1108	337	24	kota	kota	PROPN
ijtc-1108	337	25	tangerang	tangerang	PROPN
ijtc-1108	337	26	.	.	PUNCT
ijtc-1108	338	1	jurnal	jurnal	ADJ
ijtc-1108	338	2	multidisiplin	multidisiplin	PROPN
ijtc-1108	338	3	madani	madani	PROPN
ijtc-1108	338	4	,	,	PUNCT
ijtc-1108	338	5	1(2	1(2	NUM
ijtc-1108	338	6	)	)	PUNCT
ijtc-1108	338	7	,	,	PUNCT
ijtc-1108	338	8	83–92	83–92	NUM
ijtc-1108	338	9	.	.	PUNCT
ijtc-1108	339	1	https://doi.org/10.54259/mudima.v1i2.128	https://doi.org/10.54259/mudima.v1i2.128	PROPN
ijtc-1108	339	2	sulistyowati	sulistyowati	PROPN
ijtc-1108	339	3	,	,	PUNCT
ijtc-1108	339	4	w.	w.	PROPN
ijtc-1108	339	5	a.	a.	PROPN
ijtc-1108	339	6	,	,	PUNCT
ijtc-1108	339	7	alrajawy	alrajawy	PROPN
ijtc-1108	339	8	,	,	PUNCT
ijtc-1108	339	9	i.	i.	PROPN
ijtc-1108	339	10	,	,	PUNCT
ijtc-1108	339	11	yulianto	yulianto	NOUN
ijtc-1108	339	12	,	,	PUNCT
ijtc-1108	339	13	a.	a.	PROPN
ijtc-1108	339	14	,	,	PUNCT
ijtc-1108	339	15	isaac	isaac	PROPN
ijtc-1108	339	16	,	,	PUNCT
ijtc-1108	339	17	o.	o.	PROPN
ijtc-1108	339	18	,	,	PUNCT
ijtc-1108	339	19	&	&	CCONJ
ijtc-1108	339	20	ameen	ameen	PROPN
ijtc-1108	339	21	,	,	PUNCT
ijtc-1108	339	22	a.	a.	NOUN
ijtc-1108	339	23	(	(	PUNCT
ijtc-1108	339	24	2020	2020	NUM
ijtc-1108	339	25	)	)	PUNCT
ijtc-1108	339	26	.	.	PUNCT
ijtc-1108	340	1	factors	factor	NOUN
ijtc-1108	340	2	contributing	contribute	VERB
ijtc-1108	340	3	to	to	ADP
ijtc-1108	340	4	e	e	NOUN
ijtc-1108	340	5	-	-	NOUN
ijtc-1108	340	6	government	government	ADJ
ijtc-1108	340	7	adoption	adoption	NOUN
ijtc-1108	340	8	in	in	ADP
ijtc-1108	340	9	indonesia	indonesia	PROPN
ijtc-1108	340	10	—	—	PUNCT
ijtc-1108	340	11	an	an	DET
ijtc-1108	340	12	extended	extend	VERB
ijtc-1108	340	13	of	of	ADP
ijtc-1108	340	14	technology	technology	NOUN
ijtc-1108	340	15	acceptance	acceptance	NOUN
ijtc-1108	340	16	model	model	NOUN
ijtc-1108	340	17	with	with	ADP
ijtc-1108	340	18	trust	trust	NOUN
ijtc-1108	340	19	:	:	PUNCT
ijtc-1108	340	20	a	a	DET
ijtc-1108	340	21	conceptual	conceptual	ADJ
ijtc-1108	340	22	framework	framework	NOUN
ijtc-1108	340	23	.	.	PUNCT
ijtc-1108	341	1	lecture	lecture	NOUN
ijtc-1108	341	2	notes	note	NOUN
ijtc-1108	341	3	in	in	ADP
ijtc-1108	341	4	networks	network	NOUN
ijtc-1108	341	5	and	and	CCONJ
ijtc-1108	341	6	systems	system	NOUN
ijtc-1108	341	7	,	,	PUNCT
ijtc-1108	341	8	118(january	118(january	NUM
ijtc-1108	341	9	)	)	PUNCT
ijtc-1108	341	10	,	,	PUNCT
ijtc-1108	341	11	651	651	NUM
ijtc-1108	341	12	–	–	PUNCT
ijtc-1108	341	13	658	658	NUM
ijtc-1108	341	14	.	.	PUNCT
ijtc-1108	342	1	https://doi.org/10.1007/978-981-15-3284-9_74	https://doi.org/10.1007/978-981-15-3284-9_74	X
ijtc-1108	343	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1108	343	2	the	the	DET
ijtc-1108	343	3	effects	effect	NOUN
ijtc-1108	343	4	of	of	ADP
ijtc-1108	343	5	taxxsanctions	taxxsanction	NOUN
ijtc-1108	343	6	,	,	PUNCT
ijtc-1108	343	7	taxpayer	taxpayer	NOUN
ijtc-1108	343	8	awareness	awareness	NOUN
ijtc-1108	343	9	,	,	PUNCT
ijtc-1108	343	10	and	and	CCONJ
ijtc-1108	343	11	tax	tax	NOUN
ijtc-1108	343	12	understanding	understanding	NOUN
ijtc-1108	343	13	msme	msme	NOUN
ijtc-1108	343	14	on	on	ADP
ijtc-1108	343	15	tax	tax	NOUN
ijtc-1108	343	16	compliance	compliance	NOUN
ijtc-1108	343	17	:	:	PUNCT
ijtc-1108	343	18	the	the	DET
ijtc-1108	343	19	moderating	moderate	VERB
ijtc-1108	343	20	role	role	NOUN
ijtc-1108	343	21	of	of	ADP
ijtc-1108	343	22	risk	risk	NOUN
ijtc-1108	343	23	preference	preference	NOUN
ijtc-1108	343	24	yuliani	yuliani	NOUN
ijtc-1108	343	25	,	,	PUNCT
ijtc-1108	343	26	sistalia	sistalia	PROPN
ijtc-1108	343	27	,	,	PUNCT
ijtc-1108	343	28	and	and	CCONJ
ijtc-1108	343	29	yulianto	yulianto	NOUN
ijtc-1108	343	30	385	385	NUM
ijtc-1108	343	31	|	|	ADV
ijtc-1108	343	32	ilomata	ilomata	PROPN
ijtc-1108	343	33	international	international	ADJ
ijtc-1108	343	34	journal	journal	NOUN
ijtc-1108	343	35	of	of	ADP
ijtc-1108	343	36	tax	tax	PROPN
ijtc-1108	343	37	&	&	CCONJ
ijtc-1108	343	38	accounting	accounting	PROPN
ijtc-1108	343	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1108	343	40	tri	tri	PROPN
ijtc-1108	343	41	wahyuningsih	wahyuningsih	PROPN
ijtc-1108	343	42	.	.	PUNCT
ijtc-1108	344	1	(	(	PUNCT
ijtc-1108	344	2	2019	2019	NUM
ijtc-1108	344	3	)	)	PUNCT
ijtc-1108	344	4	.	.	PUNCT
ijtc-1108	345	1	analisis	analisis	ADJ
ijtc-1108	345	2	dampak	dampak	NOUN
ijtc-1108	345	3	pemahaman	pemahaman	PROPN
ijtc-1108	345	4	peraturan	peraturan	PROPN
ijtc-1108	345	5	perpajakan	perpajakan	VERB
ijtc-1108	345	6	,	,	PUNCT
ijtc-1108	345	7	kualitas	kualita	NOUN
ijtc-1108	345	8	pelayanan	pelayanan	VERB
ijtc-1108	345	9	fiskus	fisku	NOUN
ijtc-1108	345	10	,	,	PUNCT
ijtc-1108	345	11	dan	dan	PROPN
ijtc-1108	345	12	sanksi	sanksi	PROPN
ijtc-1108	345	13	pajak	pajak	PROPN
ijtc-1108	345	14	terhadap	terhadap	PROPN
ijtc-1108	345	15	kepatuhan	kepatuhan	PROPN
ijtc-1108	345	16	wajib	wajib	PROPN
ijtc-1108	345	17	pajak	pajak	PROPN
ijtc-1108	345	18	orang	orang	PROPN
ijtc-1108	345	19	pribadi	pribadi	PROPN
ijtc-1108	345	20	dengan	dengan	PROPN
ijtc-1108	345	21	preferensi	preferensi	PROPN
ijtc-1108	345	22	risiko	risiko	PROPN
ijtc-1108	345	23	sebagai	sebagai	PROPN
ijtc-1108	345	24	variabel	variabel	PROPN
ijtc-1108	345	25	moderasi	moderasi	PROPN
ijtc-1108	345	26	.	.	PUNCT
ijtc-1108	346	1	jurnal	jurnal	ADJ
ijtc-1108	346	2	sains	sains	PROPN
ijtc-1108	346	3	,	,	PUNCT
ijtc-1108	346	4	akuntansi	akuntansi	PROPN
ijtc-1108	346	5	dan	dan	PROPN
ijtc-1108	346	6	manajemen	manajemen	PROPN
ijtc-1108	346	7	(	(	PUNCT
ijtc-1108	346	8	jsam	jsam	PROPN
ijtc-1108	346	9	)	)	PUNCT
ijtc-1108	346	10	,	,	PUNCT
ijtc-1108	346	11	1(3	1(3	NUM
ijtc-1108	346	12	)	)	PUNCT
ijtc-1108	346	13	,	,	PUNCT
ijtc-1108	346	14	192–241	192–241	NUM
ijtc-1108	346	15	.	.	PUNCT
ijtc-1108	347	1	wardani	wardani	PROPN
ijtc-1108	347	2	,	,	PUNCT
ijtc-1108	347	3	d.	d.	PROPN
ijtc-1108	347	4	k.	k.	PROPN
ijtc-1108	347	5	,	,	PUNCT
ijtc-1108	347	6	&	&	CCONJ
ijtc-1108	347	7	nistiana	nistiana	PROPN
ijtc-1108	347	8	,	,	PUNCT
ijtc-1108	347	9	l.	l.	PROPN
ijtc-1108	347	10	d.	d.	PROPN
ijtc-1108	347	11	(	(	PUNCT
ijtc-1108	347	12	2022	2022	NUM
ijtc-1108	347	13	)	)	PUNCT
ijtc-1108	347	14	.	.	PUNCT
ijtc-1108	348	1	pengaruh	pengaruh	NOUN
ijtc-1108	348	2	pemahaman	pemahaman	PROPN
ijtc-1108	348	3	peraturan	peraturan	PROPN
ijtc-1108	348	4	perpajakan	perpajakan	PROPN
ijtc-1108	348	5	terhadap	terhadap	PROPN
ijtc-1108	348	6	kepatuhan	kepatuhan	PROPN
ijtc-1108	348	7	wajib	wajib	PROPN
ijtc-1108	348	8	pajak	pajak	PROPN
ijtc-1108	348	9	dengan	dengan	PROPN
ijtc-1108	348	10	preferensi	preferensi	PROPN
ijtc-1108	348	11	risiko	risiko	PROPN
ijtc-1108	348	12	sebagai	sebagai	PROPN
ijtc-1108	348	13	variabel	variabel	PROPN
ijtc-1108	348	14	moderasi	moderasi	PROPN
ijtc-1108	348	15	.	.	PUNCT
ijtc-1108	349	1	jurnal	jurnal	ADJ
ijtc-1108	349	2	simki	simki	ADJ
ijtc-1108	349	3	economic	economic	ADJ
ijtc-1108	349	4	,	,	PUNCT
ijtc-1108	349	5	5(2	5(2	NUM
ijtc-1108	349	6	)	)	PUNCT
ijtc-1108	349	7	,	,	PUNCT
ijtc-1108	349	8	106–118	106–118	NUM
ijtc-1108	349	9	.	.	PUNCT
ijtc-1108	350	1	https://doi.org/10.29407/jse.v5i2.141	https://doi.org/10.29407/jse.v5i2.141	ADJ
ijtc-1108	350	2	wulandari	wulandari	X
ijtc-1108	350	3	,	,	PUNCT
ijtc-1108	350	4	r.	r.	PROPN
ijtc-1108	350	5	(	(	PUNCT
ijtc-1108	350	6	2020a	2020a	NUM
ijtc-1108	350	7	)	)	PUNCT
ijtc-1108	350	8	.	.	PUNCT
ijtc-1108	351	1	analisis	analisis	ADJ
ijtc-1108	351	2	pemahaman	pemahaman	PROPN
ijtc-1108	351	3	dan	dan	PROPN
ijtc-1108	351	4	sanksi	sanksi	PROPN
ijtc-1108	351	5	perpajakan	perpajakan	PROPN
ijtc-1108	351	6	terhadap	terhadap	PROPN
ijtc-1108	351	7	kepatuhan	kepatuhan	PROPN
ijtc-1108	351	8	wajib	wajib	PROPN
ijtc-1108	352	1	pajak	pajak	PROPN
ijtc-1108	352	2	melalui	melalui	PROPN
ijtc-1108	352	3	preferensi	preferensi	PROPN
ijtc-1108	352	4	risiko	risiko	PROPN
ijtc-1108	352	5	sebagai	sebagai	PROPN
ijtc-1108	352	6	variabel	variabel	PROPN
ijtc-1108	352	7	moderasi	moderasi	PROPN
ijtc-1108	352	8	.	.	PUNCT
ijtc-1108	353	1	journal	journal	PROPN
ijtc-1108	353	2	of	of	ADP
ijtc-1108	353	3	business	business	NOUN
ijtc-1108	353	4	and	and	CCONJ
ijtc-1108	353	5	banking	banking	NOUN
ijtc-1108	353	6	,	,	PUNCT
ijtc-1108	353	7	10(1	10(1	NUM
ijtc-1108	353	8	)	)	PUNCT
ijtc-1108	353	9	,	,	PUNCT
ijtc-1108	353	10	169	169	NUM
ijtc-1108	353	11	.	.	PUNCT
ijtc-1108	354	1	https://doi.org/10.14414/jbb.v10i1.2298	https://doi.org/10.14414/jbb.v10i1.2298	PROPN
ijtc-1108	354	2	wulandari	wulandari	X
ijtc-1108	354	3	,	,	PUNCT
ijtc-1108	354	4	r.	r.	PROPN
ijtc-1108	354	5	(	(	PUNCT
ijtc-1108	354	6	2020b	2020b	NUM
ijtc-1108	354	7	)	)	PUNCT
ijtc-1108	354	8	.	.	PUNCT
ijtc-1108	355	1	analisis	analisis	ADJ
ijtc-1108	355	2	pemahaman	pemahaman	PROPN
ijtc-1108	355	3	dan	dan	PROPN
ijtc-1108	355	4	sanksi	sanksi	PROPN
ijtc-1108	355	5	perpajakan	perpajakan	PROPN
ijtc-1108	355	6	terhadap	terhadap	PROPN
ijtc-1108	355	7	kepatuhan	kepatuhan	PROPN
ijtc-1108	355	8	wajib	wajib	PROPN
ijtc-1108	356	1	pajak	pajak	PROPN
ijtc-1108	356	2	melalui	melalui	PROPN
ijtc-1108	356	3	preferensi	preferensi	PROPN
ijtc-1108	356	4	risiko	risiko	PROPN
ijtc-1108	356	5	sebagai	sebagai	PROPN
ijtc-1108	356	6	variabel	variabel	PROPN
ijtc-1108	356	7	moderasi	moderasi	PROPN
ijtc-1108	356	8	.	.	PUNCT
ijtc-1108	357	1	vokasi	vokasi	PROPN
ijtc-1108	357	2	 	 	SPACE
ijtc-1108	357	3	:	:	PUNCT
ijtc-1108	357	4	jurnal	jurnal	PROPN
ijtc-1108	357	5	riset	riset	PROPN
ijtc-1108	357	6	akuntansi	akuntansi	PROPN
ijtc-1108	357	7	,	,	PUNCT
ijtc-1108	357	8	9(2	9(2	NUM
ijtc-1108	357	9	)	)	PUNCT
ijtc-1108	357	10	,	,	PUNCT
ijtc-1108	357	11	150	150	NUM
ijtc-1108	357	12	.	.	PUNCT
ijtc-1108	358	1	https://doi.org/10.23887/vjra.v9i2.29378	https://doi.org/10.23887/vjra.v9i2.29378	NOUN
ijtc-1108	358	2	yunia	yunia	NOUN
ijtc-1108	358	3	,	,	PUNCT
ijtc-1108	358	4	n.	n.	PROPN
ijtc-1108	358	5	n.	n.	PROPN
ijtc-1108	358	6	s.	s.	PROPN
ijtc-1108	358	7	,	,	PUNCT
ijtc-1108	358	8	amp	amp	PROPN
ijtc-1108	358	9	,	,	PUNCT
ijtc-1108	358	10	i.	i.	PROPN
ijtc-1108	358	11	n.	n.	PROPN
ijtc-1108	358	12	k.	k.	PROPN
ijtc-1108	358	13	,	,	PUNCT
ijtc-1108	358	14	&	&	CCONJ
ijtc-1108	358	15	sudiartana	sudiartana	PROPN
ijtc-1108	358	16	,	,	PUNCT
ijtc-1108	358	17	i.	i.	PROPN
ijtc-1108	358	18	m.	m.	PROPN
ijtc-1108	358	19	(	(	PUNCT
ijtc-1108	358	20	2021	2021	NUM
ijtc-1108	358	21	)	)	PUNCT
ijtc-1108	358	22	.	.	PUNCT
ijtc-1108	359	1	pengaruh	pengaruh	NOUN
ijtc-1108	359	2	pemahaman	pemahaman	NOUN
ijtc-1108	359	3	peraturan	peraturan	NOUN
ijtc-1108	359	4	pajak	pajak	ADV
ijtc-1108	359	5	kualitas	kualita	NOUN
ijtc-1108	359	6	pelayanan	pelayanan	VERB
ijtc-1108	359	7	fiskus	fisku	NOUN
ijtc-1108	359	8	,	,	PUNCT
ijtc-1108	359	9	sanksi	sanksi	PROPN
ijtc-1108	359	10	pajak	pajak	ADV
ijtc-1108	359	11	,	,	PUNCT
ijtc-1108	359	12	kesadaran	kesadaran	VERB
ijtc-1108	359	13	wajib	wajib	PROPN
ijtc-1108	359	14	pajak	pajak	PROPN
ijtc-1108	359	15	dan	dan	PROPN
ijtc-1108	359	16	penurunan	penurunan	PROPN
ijtc-1108	359	17	tarif	tarif	PROPN
ijtc-1108	359	18	pajak	pajak	PROPN
ijtc-1108	359	19	umkm	umkm	ADJ
ijtc-1108	360	1	pp	pp	ADP
ijtc-1108	360	2	no	no	INTJ
ijtc-1108	360	3	.	.	PROPN
ijtc-1108	361	1	23	23	NUM
ijtc-1108	361	2	tahun	tahun	PROPN
ijtc-1108	361	3	2018	2018	NUM
ijtc-1108	361	4	terhadap	terhadap	PROPN
ijtc-1108	361	5	kepatuhan	kepatuhan	PROPN
ijtc-1108	361	6	wajib	wajib	PROPN
ijtc-1108	361	7	dengan	dengan	PROPN
ijtc-1108	361	8	preferensi	preferensi	PROPN
ijtc-1108	361	9	risiko	risiko	PROPN
ijtc-1108	361	10	sebagai	sebagai	PROPN
ijtc-1108	361	11	variabel	variabel	PROPN
ijtc-1108	361	12	moderasi	moderasi	PROPN
ijtc-1108	361	13	.	.	PUNCT
ijtc-1108	362	1	jurnal	jurnal	PROPN
ijtc-1108	362	2	kharisma	kharisma	PROPN
ijtc-1108	362	3	,	,	PUNCT
ijtc-1108	362	4	3(1	3(1	NUM
ijtc-1108	362	5	)	)	PUNCT
ijtc-1108	362	6	,	,	PUNCT
ijtc-1108	362	7	106–116	106–116	NUM
ijtc-1108	362	8	.	.	PUNCT
ijtc-1108	363	1	zuli	zuli	PROPN
ijtc-1108	363	2	alfina	alfina	PROPN
ijtc-1108	363	3	,	,	PUNCT
ijtc-1108	363	4	n.	n.	PROPN
ijtc-1108	363	5	d.	d.	PROPN
ijtc-1108	363	6	(	(	PUNCT
ijtc-1108	363	7	2021	2021	NUM
ijtc-1108	363	8	)	)	PUNCT
ijtc-1108	363	9	.	.	PUNCT
ijtc-1108	364	1	pengaruh	pengaruh	NOUN
ijtc-1108	364	2	insentif	insentif	PROPN
ijtc-1108	364	3	perpajakan	perpajakan	PROPN
ijtc-1108	364	4	akibat	akibat	PROPN
ijtc-1108	364	5	covid-19	covid-19	PROPN
ijtc-1108	364	6	,	,	PUNCT
ijtc-1108	364	7	pemahaman	pemahaman	NOUN
ijtc-1108	364	8	perpajakan	perpajakan	PROPN
ijtc-1108	364	9	,	,	PUNCT
ijtc-1108	364	10	kesadaran	kesadaran	ADJ
ijtc-1108	364	11	wajib	wajib	PROPN
ijtc-1108	364	12	pajak	pajak	PROPN
ijtc-1108	364	13	terhadap	terhadap	PROPN
ijtc-1108	364	14	kepatuhan	kepatuhan	PROPN
ijtc-1108	364	15	wajib	wajib	PROPN
ijtc-1108	365	1	pajak	pajak	PROPN
ijtc-1108	365	2	dalam	dalam	PROPN
ijtc-1108	365	3	menyampaikan	menyampaikan	PROPN
ijtc-1108	365	4	surat	surat	PROPN
ijtc-1108	365	5	pemberitahuan	pemberitahuan	PROPN
ijtc-1108	365	6	tahunan	tahunan	PROPN
ijtc-1108	365	7	(	(	PUNCT
ijtc-1108	365	8	studi	studi	PROPN
ijtc-1108	365	9	pada	pada	PROPN
ijtc-1108	365	10	wajib	wajib	PROPN
ijtc-1108	365	11	pajak	pajak	PROPN
ijtc-1108	365	12	yang	yang	PROPN
ijtc-1108	365	13	terdaftar	terdaftar	PROPN
ijtc-1108	365	14	di	di	PROPN
ijtc-1108	365	15	kpp	kpp	PROPN
ijtc-1108	365	16	pratama	pratama	PROPN
ijtc-1108	365	17	malang	malang	PROPN
ijtc-1108	365	18	utara	utara	PROPN
ijtc-1108	365	19	)	)	PUNCT
ijtc-1108	365	20	.	.	PUNCT
ijtc-1108	366	1	e	e	X
ijtc-1108	366	2	-	-	PROPN
ijtc-1108	366	3	jra	jra	PROPN
ijtc-1108	366	4	,	,	PUNCT
ijtc-1108	366	5	10(04	10(04	NUM
ijtc-1108	366	6	)	)	PUNCT
ijtc-1108	366	7	,	,	PUNCT
ijtc-1108	366	8	11	11	NUM
ijtc-1108	366	9	.	.	PUNCT
ijtc-1108	367	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ