id	sid	tid	token	lemma	pos
ijtc-1112	1	1	the	the	DET
ijtc-1112	1	2	illomata	illomata	PROPN
ijtc-1112	1	3	international	international	PROPN
ijtc-1112	1	4	journal	journal	PROPN
ijtc-1112	1	5	of	of	ADP
ijtc-1112	1	6	management	management	NOUN
ijtc-1112	1	7	ilomata	ilomata	PROPN
ijtc-1112	1	8	international	international	ADJ
ijtc-1112	1	9	journal	journal	NOUN
ijtc-1112	1	10	of	of	ADP
ijtc-1112	1	11	tax	tax	PROPN
ijtc-1112	1	12	&	&	CCONJ
ijtc-1112	1	13	accounting	account	VERB
ijtc-1112	1	14	p	p	PROPN
ijtc-1112	1	15	-	-	PUNCT
ijtc-1112	1	16	issn	issn	NOUN
ijtc-1112	1	17	:	:	PUNCT
ijtc-1112	1	18	2714	2714	NUM
ijtc-1112	1	19	-	-	SYM
ijtc-1112	1	20	9838	9838	NUM
ijtc-1112	1	21	;	;	PUNCT
ijtc-1112	1	22	e	e	X
ijtc-1112	1	23	-	-	PUNCT
ijtc-1112	1	24	issn	issn	NOUN
ijtc-1112	1	25	:	:	PUNCT
ijtc-1112	1	26	2714	2714	NUM
ijtc-1112	1	27	-	-	SYM
ijtc-1112	1	28	9846	9846	NUM
ijtc-1112	1	29	volume	volume	NOUN
ijtc-1112	1	30	5	5	NUM
ijtc-1112	1	31	,	,	PUNCT
ijtc-1112	1	32	issue	issue	NOUN
ijtc-1112	1	33	2	2	NUM
ijtc-1112	1	34	,	,	PUNCT
ijtc-1112	1	35	april	april	PROPN
ijtc-1112	1	36	2024	2024	NUM
ijtc-1112	1	37	page	page	NOUN
ijtc-1112	1	38	no	no	NOUN
ijtc-1112	1	39	.	.	PUNCT
ijtc-1112	1	40	407	407	NUM
ijtc-1112	1	41	-	-	SYM
ijtc-1112	1	42	425	425	NUM
ijtc-1112	1	43	407	407	NUM
ijtc-1112	1	44	|	|	ADV
ijtc-1112	1	45	ilomata	ilomata	NOUN
ijtc-1112	1	46	international	international	ADJ
ijtc-1112	1	47	journal	journal	NOUN
ijtc-1112	1	48	of	of	ADP
ijtc-1112	1	49	tax	tax	PROPN
ijtc-1112	1	50	&	&	CCONJ
ijtc-1112	1	51	accounting	account	VERB
ijtc-1112	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	1	53	determinants	determinant	NOUN
ijtc-1112	1	54	of	of	ADP
ijtc-1112	1	55	company	company	NOUN
ijtc-1112	1	56	value	value	NOUN
ijtc-1112	1	57	with	with	ADP
ijtc-1112	1	58	information	information	NOUN
ijtc-1112	1	59	transparency	transparency	NOUN
ijtc-1112	1	60	as	as	ADP
ijtc-1112	1	61	moderation	moderation	NOUN
ijtc-1112	1	62	in	in	ADP
ijtc-1112	1	63	food	food	NOUN
ijtc-1112	1	64	beverage	beverage	NOUN
ijtc-1112	1	65	sector	sector	NOUN
ijtc-1112	1	66	companies	company	NOUN
ijtc-1112	1	67	rida	rida	PROPN
ijtc-1112	1	68	ristiyana1	ristiyana1	PROPN
ijtc-1112	1	69	,	,	PUNCT
ijtc-1112	1	70	anna	anna	PROPN
ijtc-1112	1	71	sofia	sofia	PROPN
ijtc-1112	1	72	atichasari2	atichasari2	PROPN
ijtc-1112	1	73	,	,	PUNCT
ijtc-1112	1	74	rizki	rizki	NOUN
ijtc-1112	1	75	abdullah3	abdullah3	NOUN
ijtc-1112	2	1	123universitas	123universitas	PROPN
ijtc-1112	2	2	islam	islam	PROPN
ijtc-1112	2	3	syekh	syekh	PROPN
ijtc-1112	2	4	yusuf	yusuf	PROPN
ijtc-1112	2	5	,	,	PUNCT
ijtc-1112	2	6	indonesia	indonesia	PROPN
ijtc-1112	2	7	correspondent	correspondent	NOUN
ijtc-1112	2	8	:	:	PUNCT
ijtc-1112	2	9	rristiyana@unis.ac.id1	rristiyana@unis.ac.id1	ADV
ijtc-1112	2	10	received	receive	VERB
ijtc-1112	2	11	:	:	PUNCT
ijtc-1112	2	12	january	january	PROPN
ijtc-1112	2	13	25	25	NUM
ijtc-1112	2	14	,	,	PUNCT
ijtc-1112	2	15	2024	2024	NUM
ijtc-1112	2	16	accepted	accept	VERB
ijtc-1112	2	17	:	:	PUNCT
ijtc-1112	2	18	april	april	PROPN
ijtc-1112	2	19	3	3	NUM
ijtc-1112	2	20	,	,	PUNCT
ijtc-1112	2	21	2024	2024	NUM
ijtc-1112	2	22	published	publish	VERB
ijtc-1112	2	23	:	:	PUNCT
ijtc-1112	2	24	april	april	PROPN
ijtc-1112	2	25	30	30	NUM
ijtc-1112	2	26	,	,	PUNCT
ijtc-1112	2	27	2024	2024	NUM
ijtc-1112	2	28	citation	citation	NOUN
ijtc-1112	2	29	:	:	PUNCT
ijtc-1112	3	1	ristiyana	ristiyana	PROPN
ijtc-1112	3	2	,	,	PUNCT
ijtc-1112	3	3	r.	r.	PROPN
ijtc-1112	3	4	,	,	PUNCT
ijtc-1112	3	5	atichasari	atichasari	PROPN
ijtc-1112	3	6	,	,	PUNCT
ijtc-1112	3	7	a	a	PRON
ijtc-1112	3	8	,	,	PUNCT
ijtc-1112	3	9	s.	s.	PROPN
ijtc-1112	3	10	,	,	PUNCT
ijtc-1112	3	11	abdullah	abdullah	PROPN
ijtc-1112	3	12	,	,	PUNCT
ijtc-1112	3	13	r.	r.	PROPN
ijtc-1112	3	14	(	(	PUNCT
ijtc-1112	3	15	2024	2024	NUM
ijtc-1112	3	16	)	)	PUNCT
ijtc-1112	3	17	.	.	PUNCT
ijtc-1112	4	1	determinants	determinant	NOUN
ijtc-1112	4	2	of	of	ADP
ijtc-1112	4	3	company	company	NOUN
ijtc-1112	4	4	value	value	NOUN
ijtc-1112	4	5	with	with	ADP
ijtc-1112	4	6	information	information	NOUN
ijtc-1112	4	7	transparency	transparency	NOUN
ijtc-1112	4	8	as	as	ADP
ijtc-1112	4	9	moderation	moderation	NOUN
ijtc-1112	4	10	in	in	ADP
ijtc-1112	4	11	food	food	NOUN
ijtc-1112	4	12	beverage	beverage	NOUN
ijtc-1112	4	13	sector	sector	NOUN
ijtc-1112	4	14	companies	company	NOUN
ijtc-1112	4	15	.	.	PUNCT
ijtc-1112	5	1	ilomata	ilomata	PROPN
ijtc-1112	5	2	international	international	ADJ
ijtc-1112	5	3	journal	journal	NOUN
ijtc-1112	5	4	of	of	ADP
ijtc-1112	5	5	tax	tax	NOUN
ijtc-1112	5	6	and	and	CCONJ
ijtc-1112	5	7	accounting	accounting	NOUN
ijtc-1112	5	8	,	,	PUNCT
ijtc-1112	5	9	5(2	5(2	NUM
ijtc-1112	5	10	)	)	PUNCT
ijtc-1112	5	11	,	,	PUNCT
ijtc-1112	5	12	407	407	NUM
ijtc-1112	5	13	-	-	SYM
ijtc-1112	5	14	425	425	NUM
ijtc-1112	5	15	.	.	PUNCT
ijtc-1112	6	1	https://doi.org/10.61194/ijtc.v5i2.1112	https://doi.org/10.61194/ijtc.v5i2.1112	ADJ
ijtc-1112	6	2	abstract	abstract	NOUN
ijtc-1112	6	3	:	:	PUNCT
ijtc-1112	6	4	this	this	DET
ijtc-1112	6	5	study	study	NOUN
ijtc-1112	6	6	aims	aim	VERB
ijtc-1112	6	7	to	to	PART
ijtc-1112	6	8	determine	determine	VERB
ijtc-1112	6	9	the	the	DET
ijtc-1112	6	10	effect	effect	NOUN
ijtc-1112	6	11	of	of	ADP
ijtc-1112	6	12	tax	tax	NOUN
ijtc-1112	6	13	avoidance	avoidance	NOUN
ijtc-1112	6	14	,	,	PUNCT
ijtc-1112	6	15	company	company	NOUN
ijtc-1112	6	16	size	size	NOUN
ijtc-1112	6	17	,	,	PUNCT
ijtc-1112	6	18	and	and	CCONJ
ijtc-1112	6	19	leverage	leverage	NOUN
ijtc-1112	6	20	on	on	ADP
ijtc-1112	6	21	company	company	NOUN
ijtc-1112	6	22	value	value	NOUN
ijtc-1112	6	23	with	with	ADP
ijtc-1112	6	24	information	information	NOUN
ijtc-1112	6	25	transparency	transparency	NOUN
ijtc-1112	6	26	as	as	ADP
ijtc-1112	6	27	moderation	moderation	NOUN
ijtc-1112	6	28	in	in	ADP
ijtc-1112	6	29	food	food	NOUN
ijtc-1112	6	30	beverage	beverage	NOUN
ijtc-1112	6	31	sector	sector	NOUN
ijtc-1112	6	32	companies	company	NOUN
ijtc-1112	6	33	listed	list	VERB
ijtc-1112	6	34	on	on	ADP
ijtc-1112	6	35	the	the	DET
ijtc-1112	6	36	idx	idx	NOUN
ijtc-1112	6	37	in	in	ADP
ijtc-1112	6	38	2017	2017	NUM
ijtc-1112	6	39	-	-	SYM
ijtc-1112	6	40	2021	2021	NUM
ijtc-1112	6	41	.	.	PUNCT
ijtc-1112	7	1	this	this	DET
ijtc-1112	7	2	type	type	NOUN
ijtc-1112	7	3	of	of	ADP
ijtc-1112	7	4	research	research	NOUN
ijtc-1112	7	5	is	be	AUX
ijtc-1112	7	6	quantitative	quantitative	ADJ
ijtc-1112	7	7	research	research	NOUN
ijtc-1112	7	8	and	and	CCONJ
ijtc-1112	7	9	the	the	DET
ijtc-1112	7	10	data	datum	NOUN
ijtc-1112	7	11	used	use	VERB
ijtc-1112	7	12	is	be	AUX
ijtc-1112	7	13	secondary	secondary	ADJ
ijtc-1112	7	14	data	datum	NOUN
ijtc-1112	7	15	.	.	PUNCT
ijtc-1112	8	1	the	the	DET
ijtc-1112	8	2	population	population	NOUN
ijtc-1112	8	3	in	in	ADP
ijtc-1112	8	4	this	this	DET
ijtc-1112	8	5	study	study	NOUN
ijtc-1112	8	6	amounted	amount	VERB
ijtc-1112	8	7	to	to	ADP
ijtc-1112	8	8	72	72	NUM
ijtc-1112	8	9	companies	company	NOUN
ijtc-1112	8	10	and	and	CCONJ
ijtc-1112	8	11	obtained	obtain	VERB
ijtc-1112	8	12	research	research	NOUN
ijtc-1112	8	13	samples	sample	NOUN
ijtc-1112	8	14	using	use	VERB
ijtc-1112	8	15	the	the	DET
ijtc-1112	8	16	purposive	purposive	ADJ
ijtc-1112	8	17	sampling	sampling	NOUN
ijtc-1112	8	18	method	method	NOUN
ijtc-1112	8	19	amounted	amount	VERB
ijtc-1112	8	20	to	to	ADP
ijtc-1112	8	21	13	13	NUM
ijtc-1112	8	22	companies	company	NOUN
ijtc-1112	8	23	.	.	PUNCT
ijtc-1112	9	1	the	the	DET
ijtc-1112	9	2	data	data	NOUN
ijtc-1112	9	3	analysis	analysis	NOUN
ijtc-1112	9	4	method	method	NOUN
ijtc-1112	9	5	used	use	VERB
ijtc-1112	9	6	is	be	AUX
ijtc-1112	9	7	panel	panel	NOUN
ijtc-1112	9	8	data	datum	NOUN
ijtc-1112	9	9	regression	regression	NOUN
ijtc-1112	9	10	analysis	analysis	NOUN
ijtc-1112	9	11	using	use	VERB
ijtc-1112	9	12	eviews	eviews	PROPN
ijtc-1112	9	13	version	version	PROPN
ijtc-1112	9	14	10	10	NUM
ijtc-1112	9	15	.	.	PUNCT
ijtc-1112	10	1	the	the	DET
ijtc-1112	10	2	results	result	NOUN
ijtc-1112	10	3	simultaneously	simultaneously	ADV
ijtc-1112	10	4	show	show	VERB
ijtc-1112	10	5	that	that	SCONJ
ijtc-1112	10	6	tax	tax	NOUN
ijtc-1112	10	7	avoidance	avoidance	NOUN
ijtc-1112	10	8	,	,	PUNCT
ijtc-1112	10	9	company	company	NOUN
ijtc-1112	10	10	size	size	NOUN
ijtc-1112	10	11	and	and	CCONJ
ijtc-1112	10	12	leverage	leverage	NOUN
ijtc-1112	10	13	affect	affect	VERB
ijtc-1112	10	14	company	company	NOUN
ijtc-1112	10	15	value	value	NOUN
ijtc-1112	10	16	.	.	PUNCT
ijtc-1112	11	1	partially	partially	ADV
ijtc-1112	11	2	,	,	PUNCT
ijtc-1112	11	3	tax	tax	NOUN
ijtc-1112	11	4	avoidance	avoidance	NOUN
ijtc-1112	11	5	has	have	VERB
ijtc-1112	11	6	a	a	DET
ijtc-1112	11	7	positive	positive	ADJ
ijtc-1112	11	8	and	and	CCONJ
ijtc-1112	11	9	significant	significant	ADJ
ijtc-1112	11	10	effect	effect	NOUN
ijtc-1112	11	11	on	on	ADP
ijtc-1112	11	12	company	company	NOUN
ijtc-1112	11	13	value	value	NOUN
ijtc-1112	11	14	,	,	PUNCT
ijtc-1112	11	15	while	while	SCONJ
ijtc-1112	11	16	company	company	NOUN
ijtc-1112	11	17	size	size	NOUN
ijtc-1112	11	18	has	have	VERB
ijtc-1112	11	19	a	a	DET
ijtc-1112	11	20	negative	negative	ADJ
ijtc-1112	11	21	and	and	CCONJ
ijtc-1112	11	22	significant	significant	ADJ
ijtc-1112	11	23	effect	effect	NOUN
ijtc-1112	11	24	on	on	ADP
ijtc-1112	11	25	company	company	NOUN
ijtc-1112	11	26	value	value	NOUN
ijtc-1112	11	27	.	.	PUNCT
ijtc-1112	12	1	leverage	leverage	NOUN
ijtc-1112	12	2	and	and	CCONJ
ijtc-1112	12	3	transparency	transparency	NOUN
ijtc-1112	12	4	of	of	ADP
ijtc-1112	12	5	information	information	NOUN
ijtc-1112	12	6	do	do	AUX
ijtc-1112	12	7	not	not	PART
ijtc-1112	12	8	affect	affect	VERB
ijtc-1112	12	9	company	company	NOUN
ijtc-1112	12	10	value	value	NOUN
ijtc-1112	12	11	.	.	PUNCT
ijtc-1112	13	1	the	the	DET
ijtc-1112	13	2	results	result	NOUN
ijtc-1112	13	3	of	of	ADP
ijtc-1112	13	4	the	the	DET
ijtc-1112	13	5	moderation	moderation	NOUN
ijtc-1112	13	6	effect	effect	NOUN
ijtc-1112	13	7	prove	prove	VERB
ijtc-1112	13	8	that	that	SCONJ
ijtc-1112	13	9	information	information	NOUN
ijtc-1112	13	10	transparency	transparency	NOUN
ijtc-1112	13	11	is	be	AUX
ijtc-1112	13	12	not	not	PART
ijtc-1112	13	13	able	able	ADJ
ijtc-1112	13	14	to	to	PART
ijtc-1112	13	15	moderate	moderate	VERB
ijtc-1112	13	16	the	the	DET
ijtc-1112	13	17	effect	effect	NOUN
ijtc-1112	13	18	of	of	ADP
ijtc-1112	13	19	tax	tax	NOUN
ijtc-1112	13	20	avoidance	avoidance	NOUN
ijtc-1112	13	21	on	on	ADP
ijtc-1112	13	22	company	company	NOUN
ijtc-1112	13	23	value	value	NOUN
ijtc-1112	13	24	.	.	PUNCT
ijtc-1112	14	1	on	on	ADP
ijtc-1112	14	2	the	the	DET
ijtc-1112	14	3	other	other	ADJ
ijtc-1112	14	4	hand	hand	NOUN
ijtc-1112	14	5	,	,	PUNCT
ijtc-1112	14	6	information	information	NOUN
ijtc-1112	14	7	transparency	transparency	NOUN
ijtc-1112	14	8	is	be	AUX
ijtc-1112	14	9	also	also	ADV
ijtc-1112	14	10	unable	unable	ADJ
ijtc-1112	14	11	to	to	PART
ijtc-1112	14	12	moderate	moderate	VERB
ijtc-1112	14	13	the	the	DET
ijtc-1112	14	14	effect	effect	NOUN
ijtc-1112	14	15	of	of	ADP
ijtc-1112	14	16	leverage	leverage	NOUN
ijtc-1112	14	17	on	on	ADP
ijtc-1112	14	18	company	company	NOUN
ijtc-1112	14	19	value	value	NOUN
ijtc-1112	14	20	.	.	PUNCT
ijtc-1112	15	1	however	however	ADV
ijtc-1112	15	2	,	,	PUNCT
ijtc-1112	15	3	transparency	transparency	NOUN
ijtc-1112	15	4	of	of	ADP
ijtc-1112	15	5	information	information	NOUN
ijtc-1112	15	6	can	can	AUX
ijtc-1112	15	7	moderate	moderate	VERB
ijtc-1112	15	8	by	by	ADP
ijtc-1112	15	9	strengthening	strengthen	VERB
ijtc-1112	15	10	the	the	DET
ijtc-1112	15	11	influence	influence	NOUN
ijtc-1112	15	12	of	of	ADP
ijtc-1112	15	13	company	company	NOUN
ijtc-1112	15	14	size	size	NOUN
ijtc-1112	15	15	on	on	ADP
ijtc-1112	15	16	company	company	NOUN
ijtc-1112	15	17	value	value	NOUN
ijtc-1112	15	18	.	.	PUNCT
ijtc-1112	16	1	keywords	keyword	NOUN
ijtc-1112	16	2	:	:	PUNCT
ijtc-1112	16	3	company	company	NOUN
ijtc-1112	16	4	value	value	NOUN
ijtc-1112	16	5	,	,	PUNCT
ijtc-1112	16	6	tax	tax	NOUN
ijtc-1112	16	7	avoidance	avoidance	NOUN
ijtc-1112	16	8	,	,	PUNCT
ijtc-1112	16	9	company	company	NOUN
ijtc-1112	16	10	size	size	NOUN
ijtc-1112	16	11	,	,	PUNCT
ijtc-1112	16	12	leverage	leverage	NOUN
ijtc-1112	16	13	this	this	PRON
ijtc-1112	16	14	is	be	AUX
ijtc-1112	16	15	an	an	DET
ijtc-1112	16	16	open	open	ADJ
ijtc-1112	16	17	access	access	NOUN
ijtc-1112	16	18	article	article	NOUN
ijtc-1112	16	19	under	under	ADP
ijtc-1112	16	20	the	the	DET
ijtc-1112	16	21	cc	cc	NOUN
ijtc-1112	16	22	-	-	PUNCT
ijtc-1112	16	23	by	by	ADP
ijtc-1112	16	24	4.0	4.0	NUM
ijtc-1112	16	25	license	license	NOUN
ijtc-1112	16	26	.	.	PUNCT
ijtc-1112	17	1	introduction	introduction	NOUN
ijtc-1112	17	2	the	the	DET
ijtc-1112	17	3	value	value	NOUN
ijtc-1112	17	4	of	of	ADP
ijtc-1112	17	5	the	the	DET
ijtc-1112	17	6	company	company	NOUN
ijtc-1112	17	7	is	be	AUX
ijtc-1112	17	8	an	an	DET
ijtc-1112	17	9	important	important	ADJ
ijtc-1112	17	10	point	point	NOUN
ijtc-1112	17	11	in	in	ADP
ijtc-1112	17	12	surviving	survive	VERB
ijtc-1112	17	13	in	in	ADP
ijtc-1112	17	14	business	business	NOUN
ijtc-1112	17	15	competition	competition	NOUN
ijtc-1112	17	16	.	.	PUNCT
ijtc-1112	18	1	the	the	DET
ijtc-1112	18	2	value	value	NOUN
ijtc-1112	18	3	of	of	ADP
ijtc-1112	18	4	the	the	DET
ijtc-1112	18	5	company	company	NOUN
ijtc-1112	18	6	is	be	AUX
ijtc-1112	18	7	always	always	ADV
ijtc-1112	18	8	related	relate	VERB
ijtc-1112	18	9	to	to	ADP
ijtc-1112	18	10	investment	investment	NOUN
ijtc-1112	18	11	.	.	PUNCT
ijtc-1112	19	1	in	in	ADP
ijtc-1112	19	2	making	make	VERB
ijtc-1112	19	3	investments	investment	NOUN
ijtc-1112	19	4	,	,	PUNCT
ijtc-1112	19	5	potential	potential	ADJ
ijtc-1112	19	6	investors	investor	NOUN
ijtc-1112	19	7	must	must	AUX
ijtc-1112	19	8	consider	consider	VERB
ijtc-1112	19	9	various	various	ADJ
ijtc-1112	19	10	things	thing	NOUN
ijtc-1112	19	11	such	such	ADJ
ijtc-1112	19	12	as	as	ADP
ijtc-1112	19	13	setting	set	VERB
ijtc-1112	19	14	investment	investment	NOUN
ijtc-1112	19	15	goals	goal	NOUN
ijtc-1112	19	16	,	,	PUNCT
ijtc-1112	19	17	reviewing	review	VERB
ijtc-1112	19	18	income	income	NOUN
ijtc-1112	19	19	,	,	PUNCT
ijtc-1112	19	20	debt	debt	NOUN
ijtc-1112	19	21	,	,	PUNCT
ijtc-1112	19	22	and	and	CCONJ
ijtc-1112	19	23	assets	asset	NOUN
ijtc-1112	19	24	owned	own	VERB
ijtc-1112	19	25	and	and	CCONJ
ijtc-1112	19	26	understanding	understand	VERB
ijtc-1112	19	27	the	the	DET
ijtc-1112	19	28	risks	risk	NOUN
ijtc-1112	19	29	of	of	ADP
ijtc-1112	19	30	the	the	DET
ijtc-1112	19	31	type	type	NOUN
ijtc-1112	19	32	of	of	ADP
ijtc-1112	19	33	investment	investment	NOUN
ijtc-1112	19	34	chosen	choose	VERB
ijtc-1112	19	35	(	(	PUNCT
ijtc-1112	19	36	ramadhani	ramadhani	PROPN
ijtc-1112	19	37	&	&	CCONJ
ijtc-1112	19	38	dewi	dewi	PROPN
ijtc-1112	19	39	,	,	PUNCT
ijtc-1112	19	40	2021	2021	NUM
ijtc-1112	19	41	)	)	PUNCT
ijtc-1112	19	42	.	.	PUNCT
ijtc-1112	20	1	the	the	DET
ijtc-1112	20	2	composite	composite	ADJ
ijtc-1112	20	3	stock	stock	NOUN
ijtc-1112	20	4	price	price	NOUN
ijtc-1112	20	5	index	index	NOUN
ijtc-1112	20	6	is	be	AUX
ijtc-1112	20	7	not	not	PART
ijtc-1112	20	8	static	static	ADJ
ijtc-1112	20	9	but	but	CCONJ
ijtc-1112	20	10	over	over	ADP
ijtc-1112	20	11	time	time	NOUN
ijtc-1112	20	12	stock	stock	NOUN
ijtc-1112	20	13	prices	price	NOUN
ijtc-1112	20	14	experience	experience	VERB
ijtc-1112	20	15	fluctuations	fluctuation	NOUN
ijtc-1112	20	16	or	or	CCONJ
ijtc-1112	20	17	changes	change	NOUN
ijtc-1112	20	18	.	.	PUNCT
ijtc-1112	21	1	based	base	VERB
ijtc-1112	21	2	on	on	ADP
ijtc-1112	21	3	data	datum	NOUN
ijtc-1112	21	4	obtained	obtain	VERB
ijtc-1112	21	5	from	from	ADP
ijtc-1112	21	6	(	(	PUNCT
ijtc-1112	21	7	bps	bps	NOUN
ijtc-1112	21	8	provinsi	provinsi	PROPN
ijtc-1112	21	9	dki	dki	PROPN
ijtc-1112	21	10	jakarta	jakarta	PROPN
ijtc-1112	21	11	,	,	PUNCT
ijtc-1112	21	12	2020	2020	NUM
ijtc-1112	21	13	)	)	PUNCT
ijtc-1112	22	1	it	it	PRON
ijtc-1112	22	2	is	be	AUX
ijtc-1112	22	3	known	know	VERB
ijtc-1112	22	4	that	that	SCONJ
ijtc-1112	22	5	the	the	DET
ijtc-1112	22	6	combined	combine	VERB
ijtc-1112	22	7	stock	stock	NOUN
ijtc-1112	22	8	price	price	NOUN
ijtc-1112	22	9	and	and	CCONJ
ijtc-1112	22	10	the	the	DET
ijtc-1112	22	11	consumer	consumer	NOUN
ijtc-1112	22	12	goods	good	NOUN
ijtc-1112	22	13	industry	industry	NOUN
ijtc-1112	22	14	have	have	AUX
ijtc-1112	22	15	decreased	decrease	VERB
ijtc-1112	22	16	,	,	PUNCT
ijtc-1112	22	17	but	but	CCONJ
ijtc-1112	22	18	a	a	DET
ijtc-1112	22	19	fairly	fairly	ADV
ijtc-1112	22	20	high	high	ADJ
ijtc-1112	22	21	decline	decline	NOUN
ijtc-1112	22	22	in	in	ADP
ijtc-1112	22	23	2020	2020	NUM
ijtc-1112	22	24	at	at	ADP
ijtc-1112	22	25	321	321	NUM
ijtc-1112	22	26	compared	compare	VERB
ijtc-1112	22	27	to	to	ADP
ijtc-1112	22	28	2019	2019	NUM
ijtc-1112	22	29	and	and	CCONJ
ijtc-1112	22	30	the	the	DET
ijtc-1112	22	31	consumer	consumer	NOUN
ijtc-1112	22	32	goods	good	NOUN
ijtc-1112	22	33	industry	industry	NOUN
ijtc-1112	22	34	a	a	DET
ijtc-1112	22	35	fairly	fairly	ADV
ijtc-1112	22	36	high	high	ADJ
ijtc-1112	22	37	decline	decline	NOUN
ijtc-1112	22	38	was	be	AUX
ijtc-1112	22	39	in	in	ADP
ijtc-1112	22	40	2019	2019	NUM
ijtc-1112	22	41	at	at	ADP
ijtc-1112	22	42	561	561	NUM
ijtc-1112	22	43	when	when	SCONJ
ijtc-1112	22	44	compared	compare	VERB
ijtc-1112	22	45	to	to	ADP
ijtc-1112	22	46	2018	2018	NUM
ijtc-1112	22	47	.	.	PUNCT
ijtc-1112	23	1	according	accord	VERB
ijtc-1112	23	2	to	to	ADP
ijtc-1112	23	3	(	(	PUNCT
ijtc-1112	23	4	kompas.com	kompas.com	X
ijtc-1112	23	5	,	,	PUNCT
ijtc-1112	23	6	2020	2020	NUM
ijtc-1112	23	7	)	)	PUNCT
ijtc-1112	23	8	the	the	DET
ijtc-1112	23	9	decline	decline	NOUN
ijtc-1112	23	10	in	in	ADP
ijtc-1112	23	11	the	the	DET
ijtc-1112	23	12	composite	composite	ADJ
ijtc-1112	23	13	stock	stock	NOUN
ijtc-1112	23	14	price	price	NOUN
ijtc-1112	23	15	index	index	NOUN
ijtc-1112	23	16	was	be	AUX
ijtc-1112	23	17	influenced	influence	VERB
ijtc-1112	23	18	by	by	ADP
ijtc-1112	23	19	several	several	ADJ
ijtc-1112	23	20	factors	factor	NOUN
ijtc-1112	23	21	such	such	ADJ
ijtc-1112	23	22	as	as	ADP
ijtc-1112	23	23	the	the	DET
ijtc-1112	23	24	presence	presence	NOUN
ijtc-1112	23	25	of	of	ADP
ijtc-1112	23	26	diseases	disease	NOUN
ijtc-1112	23	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	23	28	mailto	mailto	PROPN
ijtc-1112	23	29	:	:	PUNCT
ijtc-1112	23	30	rristiyana@unis.ac.id1	rristiyana@unis.ac.id1	ADV
ijtc-1112	23	31	https://doi.org/10.61194/ijtc.v5i2.1112	https://doi.org/10.61194/ijtc.v5i2.1112	ADJ
ijtc-1112	23	32	determinants	determinant	NOUN
ijtc-1112	23	33	of	of	ADP
ijtc-1112	23	34	company	company	NOUN
ijtc-1112	23	35	value	value	NOUN
ijtc-1112	23	36	with	with	ADP
ijtc-1112	23	37	information	information	NOUN
ijtc-1112	23	38	transparency	transparency	NOUN
ijtc-1112	23	39	as	as	ADP
ijtc-1112	23	40	moderation	moderation	NOUN
ijtc-1112	23	41	in	in	ADP
ijtc-1112	23	42	food	food	NOUN
ijtc-1112	23	43	beverage	beverage	NOUN
ijtc-1112	23	44	sector	sector	NOUN
ijtc-1112	23	45	companies	company	NOUN
ijtc-1112	23	46	ristiyana	ristiyana	ADJ
ijtc-1112	23	47	,	,	PUNCT
ijtc-1112	23	48	atichasari	atichasari	ADV
ijtc-1112	23	49	,	,	PUNCT
ijtc-1112	23	50	andabdullah	andabdullah	PROPN
ijtc-1112	23	51	408	408	NUM
ijtc-1112	24	1	|	|	ADV
ijtc-1112	24	2	ilomata	ilomata	PROPN
ijtc-1112	24	3	international	international	ADJ
ijtc-1112	24	4	journal	journal	NOUN
ijtc-1112	24	5	of	of	ADP
ijtc-1112	24	6	tax	tax	PROPN
ijtc-1112	24	7	&	&	CCONJ
ijtc-1112	24	8	accounting	accounting	PROPN
ijtc-1112	24	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	24	10	that	that	PRON
ijtc-1112	24	11	had	have	VERB
ijtc-1112	24	12	an	an	DET
ijtc-1112	24	13	impact	impact	NOUN
ijtc-1112	24	14	globally	globally	ADV
ijtc-1112	24	15	,	,	PUNCT
ijtc-1112	24	16	namely	namely	ADV
ijtc-1112	24	17	the	the	DET
ijtc-1112	24	18	covid-19	covid-19	PROPN
ijtc-1112	24	19	outbreak	outbreak	NOUN
ijtc-1112	24	20	and	and	CCONJ
ijtc-1112	24	21	interest	interest	NOUN
ijtc-1112	24	22	rate	rate	NOUN
ijtc-1112	24	23	cuts	cut	NOUN
ijtc-1112	24	24	by	by	ADP
ijtc-1112	24	25	the	the	DET
ijtc-1112	24	26	central	central	ADJ
ijtc-1112	24	27	bank	bank	NOUN
ijtc-1112	24	28	of	of	ADP
ijtc-1112	24	29	the	the	DET
ijtc-1112	24	30	united	united	PROPN
ijtc-1112	24	31	states	states	PROPN
ijtc-1112	24	32	.	.	PUNCT
ijtc-1112	25	1	by	by	ADP
ijtc-1112	25	2	(	(	PUNCT
ijtc-1112	25	3	kontan.co.id	kontan.co.id	PROPN
ijtc-1112	25	4	,	,	PUNCT
ijtc-1112	25	5	2020	2020	NUM
ijtc-1112	25	6	)	)	PUNCT
ijtc-1112	25	7	the	the	DET
ijtc-1112	25	8	decline	decline	NOUN
ijtc-1112	25	9	in	in	ADP
ijtc-1112	25	10	the	the	DET
ijtc-1112	25	11	value	value	NOUN
ijtc-1112	25	12	of	of	ADP
ijtc-1112	25	13	shares	share	NOUN
ijtc-1112	25	14	in	in	ADP
ijtc-1112	25	15	the	the	DET
ijtc-1112	25	16	consumer	consumer	NOUN
ijtc-1112	25	17	goods	good	NOUN
ijtc-1112	25	18	industry	industry	NOUN
ijtc-1112	25	19	is	be	AUX
ijtc-1112	25	20	because	because	SCONJ
ijtc-1112	25	21	the	the	DET
ijtc-1112	25	22	level	level	NOUN
ijtc-1112	25	23	of	of	ADP
ijtc-1112	25	24	consumer	consumer	NOUN
ijtc-1112	25	25	confidence	confidence	NOUN
ijtc-1112	25	26	is	be	AUX
ijtc-1112	25	27	still	still	ADV
ijtc-1112	25	28	pessimistic	pessimistic	ADJ
ijtc-1112	25	29	.	.	PUNCT
ijtc-1112	26	1	pessimistic	pessimistic	ADJ
ijtc-1112	26	2	consumer	consumer	NOUN
ijtc-1112	26	3	confidence	confidence	NOUN
ijtc-1112	26	4	is	be	AUX
ijtc-1112	26	5	caused	cause	VERB
ijtc-1112	26	6	by	by	ADP
ijtc-1112	26	7	economic	economic	ADJ
ijtc-1112	26	8	conditions	condition	NOUN
ijtc-1112	26	9	that	that	PRON
ijtc-1112	26	10	have	have	AUX
ijtc-1112	26	11	not	not	PART
ijtc-1112	26	12	improved	improve	VERB
ijtc-1112	26	13	due	due	ADJ
ijtc-1112	26	14	to	to	ADP
ijtc-1112	26	15	the	the	DET
ijtc-1112	26	16	covid-19	covid-19	PROPN
ijtc-1112	26	17	outbreak	outbreak	NOUN
ijtc-1112	26	18	.	.	PUNCT
ijtc-1112	27	1	each	each	DET
ijtc-1112	27	2	company	company	NOUN
ijtc-1112	27	3	will	will	AUX
ijtc-1112	27	4	experience	experience	VERB
ijtc-1112	27	5	various	various	ADJ
ijtc-1112	27	6	changes	change	NOUN
ijtc-1112	27	7	as	as	SCONJ
ijtc-1112	27	8	experienced	experience	VERB
ijtc-1112	27	9	by	by	ADP
ijtc-1112	27	10	pt	pt	PROPN
ijtc-1112	27	11	mayora	mayora	PROPN
ijtc-1112	27	12	indah	indah	PROPN
ijtc-1112	27	13	tbk	tbk	PROPN
ijtc-1112	27	14	.	.	PROPN
ijtc-1112	28	1	quoted	quote	VERB
ijtc-1112	28	2	by	by	ADP
ijtc-1112	28	3	(	(	PUNCT
ijtc-1112	28	4	kontan.co.id	kontan.co.id	PROPN
ijtc-1112	28	5	,	,	PUNCT
ijtc-1112	28	6	2021	2021	NUM
ijtc-1112	28	7	)	)	PUNCT
ijtc-1112	28	8	in	in	ADP
ijtc-1112	28	9	november	november	PROPN
ijtc-1112	28	10	2021	2021	NUM
ijtc-1112	28	11	,	,	PUNCT
ijtc-1112	28	12	the	the	DET
ijtc-1112	28	13	decline	decline	NOUN
ijtc-1112	28	14	in	in	ADP
ijtc-1112	28	15	the	the	DET
ijtc-1112	28	16	value	value	NOUN
ijtc-1112	28	17	of	of	ADP
ijtc-1112	28	18	the	the	DET
ijtc-1112	28	19	shares	share	NOUN
ijtc-1112	28	20	was	be	AUX
ijtc-1112	28	21	due	due	ADJ
ijtc-1112	28	22	to	to	ADP
ijtc-1112	28	23	a	a	DET
ijtc-1112	28	24	decrease	decrease	NOUN
ijtc-1112	28	25	in	in	ADP
ijtc-1112	28	26	net	net	ADJ
ijtc-1112	28	27	profit	profit	NOUN
ijtc-1112	28	28	to	to	ADP
ijtc-1112	28	29	30	30	NUM
ijtc-1112	28	30	percent	percent	NOUN
ijtc-1112	28	31	of	of	ADP
ijtc-1112	28	32	idr	idr	PROPN
ijtc-1112	28	33	977.93	977.93	NUM
ijtc-1112	28	34	billion	billion	NUM
ijtc-1112	28	35	and	and	CCONJ
ijtc-1112	28	36	an	an	DET
ijtc-1112	28	37	increase	increase	NOUN
ijtc-1112	28	38	in	in	ADP
ijtc-1112	28	39	the	the	DET
ijtc-1112	28	40	cost	cost	NOUN
ijtc-1112	28	41	of	of	ADP
ijtc-1112	28	42	goods	good	NOUN
ijtc-1112	28	43	sold	sell	VERB
ijtc-1112	28	44	to	to	ADP
ijtc-1112	28	45	20.43	20.43	NUM
ijtc-1112	28	46	percent	percent	NOUN
ijtc-1112	28	47	of	of	ADP
ijtc-1112	28	48	idr	idr	PROPN
ijtc-1112	28	49	14.80	14.80	NUM
ijtc-1112	28	50	trillion	trillion	NUM
ijtc-1112	28	51	,	,	PUNCT
ijtc-1112	28	52	resulting	result	VERB
ijtc-1112	28	53	in	in	ADP
ijtc-1112	28	54	a	a	DET
ijtc-1112	28	55	decrease	decrease	NOUN
ijtc-1112	28	56	in	in	ADP
ijtc-1112	28	57	the	the	DET
ijtc-1112	28	58	value	value	NOUN
ijtc-1112	28	59	of	of	ADP
ijtc-1112	28	60	myor	myor	NOUN
ijtc-1112	28	61	's	's	PART
ijtc-1112	28	62	shares	share	NOUN
ijtc-1112	28	63	.	.	PUNCT
ijtc-1112	29	1	the	the	DET
ijtc-1112	29	2	impact	impact	NOUN
ijtc-1112	29	3	of	of	ADP
ijtc-1112	29	4	falling	fall	VERB
ijtc-1112	29	5	stock	stock	NOUN
ijtc-1112	29	6	value	value	NOUN
ijtc-1112	29	7	on	on	ADP
ijtc-1112	29	8	pt	pt	PROPN
ijtc-1112	29	9	mayora	mayora	PROPN
ijtc-1112	29	10	indah	indah	PROPN
ijtc-1112	29	11	tbk	tbk	PROPN
ijtc-1112	29	12	can	can	AUX
ijtc-1112	29	13	cause	cause	VERB
ijtc-1112	29	14	a	a	DET
ijtc-1112	29	15	decrease	decrease	NOUN
ijtc-1112	29	16	in	in	ADP
ijtc-1112	29	17	the	the	DET
ijtc-1112	29	18	company	company	NOUN
ijtc-1112	29	19	's	's	PART
ijtc-1112	29	20	value	value	NOUN
ijtc-1112	29	21	because	because	SCONJ
ijtc-1112	29	22	the	the	DET
ijtc-1112	29	23	company	company	NOUN
ijtc-1112	29	24	's	's	PART
ijtc-1112	29	25	performance	performance	NOUN
ijtc-1112	29	26	value	value	NOUN
ijtc-1112	29	27	decreases	decrease	VERB
ijtc-1112	29	28	.	.	PUNCT
ijtc-1112	30	1	there	there	PRON
ijtc-1112	30	2	is	be	VERB
ijtc-1112	30	3	one	one	NUM
ijtc-1112	30	4	way	way	NOUN
ijtc-1112	30	5	that	that	PRON
ijtc-1112	30	6	many	many	ADJ
ijtc-1112	30	7	companies	company	NOUN
ijtc-1112	30	8	do	do	VERB
ijtc-1112	30	9	to	to	PART
ijtc-1112	30	10	increase	increase	VERB
ijtc-1112	30	11	the	the	DET
ijtc-1112	30	12	efficiency	efficiency	NOUN
ijtc-1112	30	13	of	of	ADP
ijtc-1112	30	14	profits	profit	NOUN
ijtc-1112	30	15	obtained	obtain	VERB
ijtc-1112	30	16	by	by	ADP
ijtc-1112	30	17	minimizing	minimize	VERB
ijtc-1112	30	18	tax	tax	NOUN
ijtc-1112	30	19	costs	cost	NOUN
ijtc-1112	30	20	.	.	PUNCT
ijtc-1112	31	1	the	the	DET
ijtc-1112	31	2	way	way	NOUN
ijtc-1112	31	3	taken	take	VERB
ijtc-1112	31	4	to	to	PART
ijtc-1112	31	5	minimize	minimize	VERB
ijtc-1112	31	6	the	the	DET
ijtc-1112	31	7	cost	cost	NOUN
ijtc-1112	31	8	of	of	ADP
ijtc-1112	31	9	taxes	taxis	NOUN
ijtc-1112	31	10	is	be	AUX
ijtc-1112	31	11	to	to	PART
ijtc-1112	31	12	reduce	reduce	VERB
ijtc-1112	31	13	the	the	DET
ijtc-1112	31	14	cost	cost	NOUN
ijtc-1112	31	15	of	of	ADP
ijtc-1112	31	16	taxes	taxis	NOUN
ijtc-1112	31	17	imposed	impose	VERB
ijtc-1112	31	18	.	.	PUNCT
ijtc-1112	32	1	from	from	ADP
ijtc-1112	32	2	an	an	DET
ijtc-1112	32	3	accounting	accounting	NOUN
ijtc-1112	32	4	point	point	NOUN
ijtc-1112	32	5	of	of	ADP
ijtc-1112	32	6	view	view	NOUN
ijtc-1112	32	7	,	,	PUNCT
ijtc-1112	32	8	taxes	taxis	NOUN
ijtc-1112	32	9	are	be	AUX
ijtc-1112	32	10	imposed	impose	VERB
ijtc-1112	32	11	as	as	ADP
ijtc-1112	32	12	expenses	expense	NOUN
ijtc-1112	32	13	or	or	CCONJ
ijtc-1112	32	14	costs	cost	NOUN
ijtc-1112	32	15	that	that	PRON
ijtc-1112	32	16	have	have	VERB
ijtc-1112	32	17	the	the	DET
ijtc-1112	32	18	property	property	NOUN
ijtc-1112	32	19	of	of	ADP
ijtc-1112	32	20	reducing	reduce	VERB
ijtc-1112	32	21	the	the	DET
ijtc-1112	32	22	profit	profit	NOUN
ijtc-1112	32	23	obtained	obtain	VERB
ijtc-1112	32	24	.	.	PUNCT
ijtc-1112	33	1	with	with	ADP
ijtc-1112	33	2	this	this	DET
ijtc-1112	33	3	treatment	treatment	NOUN
ijtc-1112	33	4	,	,	PUNCT
ijtc-1112	33	5	there	there	PRON
ijtc-1112	33	6	is	be	VERB
ijtc-1112	33	7	a	a	DET
ijtc-1112	33	8	deviation	deviation	NOUN
ijtc-1112	33	9	from	from	ADP
ijtc-1112	33	10	the	the	DET
ijtc-1112	33	11	company	company	NOUN
ijtc-1112	33	12	's	's	PART
ijtc-1112	33	13	goal	goal	NOUN
ijtc-1112	33	14	of	of	ADP
ijtc-1112	33	15	obtaining	obtain	VERB
ijtc-1112	33	16	as	as	ADV
ijtc-1112	33	17	much	much	ADJ
ijtc-1112	33	18	profit	profit	NOUN
ijtc-1112	33	19	as	as	ADP
ijtc-1112	33	20	possible	possible	ADJ
ijtc-1112	33	21	.	.	PUNCT
ijtc-1112	34	1	tax	tax	NOUN
ijtc-1112	34	2	avoidance	avoidance	NOUN
ijtc-1112	34	3	plays	play	VERB
ijtc-1112	34	4	an	an	DET
ijtc-1112	34	5	important	important	ADJ
ijtc-1112	34	6	role	role	NOUN
ijtc-1112	34	7	in	in	ADP
ijtc-1112	34	8	corporate	corporate	ADJ
ijtc-1112	34	9	strategy	strategy	NOUN
ijtc-1112	34	10	because	because	SCONJ
ijtc-1112	34	11	it	it	PRON
ijtc-1112	34	12	affects	affect	VERB
ijtc-1112	34	13	increases	increase	NOUN
ijtc-1112	34	14	in	in	ADP
ijtc-1112	34	15	cash	cash	NOUN
ijtc-1112	34	16	flow	flow	NOUN
ijtc-1112	34	17	that	that	PRON
ijtc-1112	34	18	change	change	VERB
ijtc-1112	34	19	the	the	DET
ijtc-1112	34	20	value	value	NOUN
ijtc-1112	34	21	of	of	ADP
ijtc-1112	34	22	the	the	DET
ijtc-1112	34	23	company	company	NOUN
ijtc-1112	34	24	.	.	PUNCT
ijtc-1112	35	1	to	to	PART
ijtc-1112	35	2	reduce	reduce	VERB
ijtc-1112	35	3	costs	cost	NOUN
ijtc-1112	35	4	,	,	PUNCT
ijtc-1112	35	5	management	management	NOUN
ijtc-1112	35	6	takes	take	VERB
ijtc-1112	35	7	advantage	advantage	NOUN
ijtc-1112	35	8	of	of	ADP
ijtc-1112	35	9	weaknesses	weakness	NOUN
ijtc-1112	35	10	in	in	ADP
ijtc-1112	35	11	the	the	DET
ijtc-1112	35	12	law	law	NOUN
ijtc-1112	35	13	to	to	PART
ijtc-1112	35	14	find	find	VERB
ijtc-1112	35	15	loopholes	loophole	NOUN
ijtc-1112	35	16	for	for	ADP
ijtc-1112	35	17	tax	tax	NOUN
ijtc-1112	35	18	avoidance	avoidance	NOUN
ijtc-1112	35	19	(	(	PUNCT
ijtc-1112	35	20	robby	robby	PROPN
ijtc-1112	35	21	&	&	CCONJ
ijtc-1112	35	22	angery	angery	PROPN
ijtc-1112	35	23	,	,	PUNCT
ijtc-1112	35	24	2021a	2021a	NUM
ijtc-1112	35	25	)	)	PUNCT
ijtc-1112	35	26	.	.	PUNCT
ijtc-1112	36	1	the	the	DET
ijtc-1112	36	2	size	size	NOUN
ijtc-1112	36	3	of	of	ADP
ijtc-1112	36	4	the	the	DET
ijtc-1112	36	5	company	company	NOUN
ijtc-1112	36	6	can	can	AUX
ijtc-1112	36	7	describe	describe	VERB
ijtc-1112	36	8	the	the	DET
ijtc-1112	36	9	total	total	NOUN
ijtc-1112	36	10	of	of	ADP
ijtc-1112	36	11	all	all	DET
ijtc-1112	36	12	assets	asset	NOUN
ijtc-1112	36	13	owned	own	VERB
ijtc-1112	36	14	by	by	ADP
ijtc-1112	36	15	the	the	DET
ijtc-1112	36	16	company	company	NOUN
ijtc-1112	36	17	.	.	PUNCT
ijtc-1112	37	1	the	the	DET
ijtc-1112	37	2	size	size	NOUN
ijtc-1112	37	3	of	of	ADP
ijtc-1112	37	4	the	the	DET
ijtc-1112	37	5	company	company	NOUN
ijtc-1112	37	6	can	can	AUX
ijtc-1112	37	7	provide	provide	VERB
ijtc-1112	37	8	changes	change	NOUN
ijtc-1112	37	9	to	to	ADP
ijtc-1112	37	10	the	the	DET
ijtc-1112	37	11	value	value	NOUN
ijtc-1112	37	12	of	of	ADP
ijtc-1112	37	13	the	the	DET
ijtc-1112	37	14	company	company	NOUN
ijtc-1112	37	15	because	because	SCONJ
ijtc-1112	37	16	according	accord	VERB
ijtc-1112	37	17	to	to	ADP
ijtc-1112	37	18	investors	investor	NOUN
ijtc-1112	37	19	companies	company	NOUN
ijtc-1112	37	20	that	that	PRON
ijtc-1112	37	21	have	have	VERB
ijtc-1112	37	22	large	large	ADJ
ijtc-1112	37	23	total	total	ADJ
ijtc-1112	37	24	assets	asset	NOUN
ijtc-1112	37	25	,	,	PUNCT
ijtc-1112	37	26	the	the	DET
ijtc-1112	37	27	company	company	NOUN
ijtc-1112	37	28	tends	tend	VERB
ijtc-1112	37	29	to	to	PART
ijtc-1112	37	30	apply	apply	VERB
ijtc-1112	37	31	retained	retain	VERB
ijtc-1112	37	32	earnings	earning	NOUN
ijtc-1112	37	33	greater	great	ADJ
ijtc-1112	37	34	than	than	ADP
ijtc-1112	37	35	the	the	DET
ijtc-1112	37	36	distribution	distribution	NOUN
ijtc-1112	37	37	of	of	ADP
ijtc-1112	37	38	dividends	dividend	NOUN
ijtc-1112	37	39	to	to	ADP
ijtc-1112	37	40	shareholders	shareholder	NOUN
ijtc-1112	37	41	so	so	SCONJ
ijtc-1112	37	42	that	that	SCONJ
ijtc-1112	37	43	investor	investor	NOUN
ijtc-1112	37	44	interest	interest	NOUN
ijtc-1112	37	45	decreases	decrease	VERB
ijtc-1112	37	46	(	(	PUNCT
ijtc-1112	37	47	dewantari	dewantari	PROPN
ijtc-1112	37	48	et	et	PROPN
ijtc-1112	37	49	al	al	PROPN
ijtc-1112	37	50	.	.	PROPN
ijtc-1112	37	51	,	,	PUNCT
ijtc-1112	37	52	2020a	2020a	NUM
ijtc-1112	37	53	)	)	PUNCT
ijtc-1112	37	54	.	.	PUNCT
ijtc-1112	38	1	leverage	leverage	NOUN
ijtc-1112	38	2	or	or	CCONJ
ijtc-1112	38	3	debt	debt	NOUN
ijtc-1112	38	4	is	be	AUX
ijtc-1112	38	5	a	a	DET
ijtc-1112	38	6	long	long	ADJ
ijtc-1112	38	7	-	-	PUNCT
ijtc-1112	38	8	term	term	NOUN
ijtc-1112	38	9	loan	loan	NOUN
ijtc-1112	38	10	of	of	ADP
ijtc-1112	38	11	funds	fund	NOUN
ijtc-1112	38	12	against	against	ADP
ijtc-1112	38	13	the	the	DET
ijtc-1112	38	14	total	total	ADJ
ijtc-1112	38	15	assets	asset	NOUN
ijtc-1112	38	16	owned	own	VERB
ijtc-1112	38	17	by	by	ADP
ijtc-1112	38	18	the	the	DET
ijtc-1112	38	19	company	company	NOUN
ijtc-1112	38	20	.	.	PUNCT
ijtc-1112	39	1	leverage	leverage	NOUN
ijtc-1112	39	2	in	in	ADP
ijtc-1112	39	3	companies	company	NOUN
ijtc-1112	39	4	can	can	AUX
ijtc-1112	39	5	change	change	VERB
ijtc-1112	39	6	the	the	DET
ijtc-1112	39	7	value	value	NOUN
ijtc-1112	39	8	of	of	ADP
ijtc-1112	39	9	the	the	DET
ijtc-1112	39	10	company	company	NOUN
ijtc-1112	39	11	because	because	SCONJ
ijtc-1112	39	12	of	of	ADP
ijtc-1112	39	13	the	the	DET
ijtc-1112	39	14	perception	perception	NOUN
ijtc-1112	39	15	of	of	ADP
ijtc-1112	39	16	investors	investor	NOUN
ijtc-1112	39	17	who	who	PRON
ijtc-1112	39	18	do	do	AUX
ijtc-1112	39	19	not	not	PART
ijtc-1112	39	20	want	want	VERB
ijtc-1112	39	21	to	to	PART
ijtc-1112	39	22	take	take	VERB
ijtc-1112	39	23	risks	risk	NOUN
ijtc-1112	39	24	to	to	PART
ijtc-1112	39	25	invest	invest	VERB
ijtc-1112	39	26	in	in	ADP
ijtc-1112	39	27	companies	company	NOUN
ijtc-1112	39	28	that	that	PRON
ijtc-1112	39	29	have	have	VERB
ijtc-1112	39	30	large	large	ADJ
ijtc-1112	39	31	debt	debt	NOUN
ijtc-1112	39	32	capacities	capacity	NOUN
ijtc-1112	39	33	(	(	PUNCT
ijtc-1112	39	34	robby	robby	PROPN
ijtc-1112	39	35	&	&	CCONJ
ijtc-1112	39	36	angery	angery	PROPN
ijtc-1112	39	37	,	,	PUNCT
ijtc-1112	39	38	2021b	2021b	NUM
ijtc-1112	39	39	)	)	PUNCT
ijtc-1112	39	40	.	.	PUNCT
ijtc-1112	40	1	the	the	DET
ijtc-1112	40	2	level	level	NOUN
ijtc-1112	40	3	of	of	ADP
ijtc-1112	40	4	transparency	transparency	NOUN
ijtc-1112	40	5	conveyed	convey	VERB
ijtc-1112	40	6	by	by	ADP
ijtc-1112	40	7	the	the	DET
ijtc-1112	40	8	company	company	NOUN
ijtc-1112	40	9	gives	give	VERB
ijtc-1112	40	10	a	a	DET
ijtc-1112	40	11	different	different	ADJ
ijtc-1112	40	12	impression	impression	NOUN
ijtc-1112	40	13	in	in	ADP
ijtc-1112	40	14	the	the	DET
ijtc-1112	40	15	eyes	eye	NOUN
ijtc-1112	40	16	of	of	ADP
ijtc-1112	40	17	investors	investor	NOUN
ijtc-1112	40	18	.	.	PUNCT
ijtc-1112	41	1	the	the	DET
ijtc-1112	41	2	lower	low	ADJ
ijtc-1112	41	3	level	level	NOUN
ijtc-1112	41	4	of	of	ADP
ijtc-1112	41	5	company	company	NOUN
ijtc-1112	41	6	transparency	transparency	NOUN
ijtc-1112	41	7	in	in	ADP
ijtc-1112	41	8	presenting	present	VERB
ijtc-1112	41	9	reports	report	NOUN
ijtc-1112	41	10	will	will	AUX
ijtc-1112	41	11	make	make	VERB
ijtc-1112	41	12	it	it	PRON
ijtc-1112	41	13	difficult	difficult	ADJ
ijtc-1112	41	14	for	for	SCONJ
ijtc-1112	41	15	potential	potential	ADJ
ijtc-1112	41	16	investors	investor	NOUN
ijtc-1112	41	17	to	to	PART
ijtc-1112	41	18	obtain	obtain	VERB
ijtc-1112	41	19	investment	investment	NOUN
ijtc-1112	41	20	decisions	decision	NOUN
ijtc-1112	41	21	by	by	ADP
ijtc-1112	41	22	assessing	assess	VERB
ijtc-1112	41	23	company	company	NOUN
ijtc-1112	41	24	performance	performance	NOUN
ijtc-1112	41	25	.	.	PUNCT
ijtc-1112	42	1	companies	company	NOUN
ijtc-1112	42	2	that	that	PRON
ijtc-1112	42	3	are	be	AUX
ijtc-1112	42	4	not	not	PART
ijtc-1112	42	5	transparent	transparent	ADJ
ijtc-1112	42	6	will	will	AUX
ijtc-1112	42	7	get	get	VERB
ijtc-1112	42	8	a	a	DET
ijtc-1112	42	9	negative	negative	ADJ
ijtc-1112	42	10	response	response	NOUN
ijtc-1112	42	11	from	from	ADP
ijtc-1112	42	12	the	the	DET
ijtc-1112	42	13	public	public	NOUN
ijtc-1112	42	14	so	so	SCONJ
ijtc-1112	42	15	the	the	DET
ijtc-1112	42	16	company	company	NOUN
ijtc-1112	42	17	's	's	PART
ijtc-1112	42	18	value	value	NOUN
ijtc-1112	42	19	growth	growth	NOUN
ijtc-1112	42	20	slows	slow	VERB
ijtc-1112	42	21	down	down	ADP
ijtc-1112	42	22	or	or	CCONJ
ijtc-1112	42	23	even	even	ADV
ijtc-1112	42	24	decreases	decrease	NOUN
ijtc-1112	42	25	.	.	PUNCT
ijtc-1112	43	1	based	base	VERB
ijtc-1112	43	2	on	on	ADP
ijtc-1112	43	3	the	the	DET
ijtc-1112	43	4	results	result	NOUN
ijtc-1112	43	5	of	of	ADP
ijtc-1112	43	6	various	various	ADJ
ijtc-1112	43	7	studies	study	NOUN
ijtc-1112	43	8	,	,	PUNCT
ijtc-1112	43	9	different	different	ADJ
ijtc-1112	43	10	research	research	NOUN
ijtc-1112	43	11	results	result	NOUN
ijtc-1112	43	12	such	such	ADJ
ijtc-1112	43	13	as	as	ADP
ijtc-1112	43	14	the	the	DET
ijtc-1112	43	15	research	research	NOUN
ijtc-1112	43	16	conducted	conduct	VERB
ijtc-1112	43	17	(	(	PUNCT
ijtc-1112	43	18	ramadhani	ramadhani	PROPN
ijtc-1112	43	19	&	&	CCONJ
ijtc-1112	43	20	dewi	dewi	PROPN
ijtc-1112	43	21	,	,	PUNCT
ijtc-1112	43	22	2021	2021	NUM
ijtc-1112	43	23	)	)	PUNCT
ijtc-1112	43	24	and	and	CCONJ
ijtc-1112	43	25	(	(	PUNCT
ijtc-1112	43	26	nughara	nughara	PROPN
ijtc-1112	43	27	&	&	CCONJ
ijtc-1112	43	28	setiawan	setiawan	PROPN
ijtc-1112	43	29	,	,	PUNCT
ijtc-1112	43	30	2019	2019	NUM
ijtc-1112	43	31	)	)	PUNCT
ijtc-1112	43	32	state	state	NOUN
ijtc-1112	43	33	that	that	SCONJ
ijtc-1112	43	34	there	there	PRON
ijtc-1112	43	35	is	be	VERB
ijtc-1112	43	36	an	an	DET
ijtc-1112	43	37	influence	influence	NOUN
ijtc-1112	43	38	between	between	ADP
ijtc-1112	43	39	tax	tax	NOUN
ijtc-1112	43	40	avoidance	avoidance	NOUN
ijtc-1112	43	41	and	and	CCONJ
ijtc-1112	43	42	company	company	NOUN
ijtc-1112	43	43	value	value	NOUN
ijtc-1112	43	44	.	.	PUNCT
ijtc-1112	44	1	however	however	ADV
ijtc-1112	44	2	,	,	PUNCT
ijtc-1112	44	3	there	there	PRON
ijtc-1112	44	4	are	be	VERB
ijtc-1112	44	5	differences	difference	NOUN
ijtc-1112	44	6	between	between	ADP
ijtc-1112	44	7	research	research	NOUN
ijtc-1112	44	8	(	(	PUNCT
ijtc-1112	44	9	pambudi	pambudi	PROPN
ijtc-1112	44	10	&	&	CCONJ
ijtc-1112	44	11	kartika	kartika	PROPN
ijtc-1112	44	12	,	,	PUNCT
ijtc-1112	44	13	2022a	2022a	NUM
ijtc-1112	44	14	)	)	PUNCT
ijtc-1112	44	15	and	and	CCONJ
ijtc-1112	44	16	(	(	PUNCT
ijtc-1112	44	17	silaban	silaban	NOUN
ijtc-1112	44	18	&	&	CCONJ
ijtc-1112	44	19	l.	l.	PROPN
ijtc-1112	44	20	siagian	siagian	PROPN
ijtc-1112	44	21	,	,	PUNCT
ijtc-1112	44	22	2020	2020	NUM
ijtc-1112	44	23	)	)	PUNCT
ijtc-1112	44	24	which	which	PRON
ijtc-1112	44	25	state	state	NOUN
ijtc-1112	44	26	that	that	SCONJ
ijtc-1112	44	27	there	there	PRON
ijtc-1112	44	28	is	be	VERB
ijtc-1112	44	29	no	no	DET
ijtc-1112	44	30	influence	influence	NOUN
ijtc-1112	44	31	between	between	ADP
ijtc-1112	44	32	tax	tax	NOUN
ijtc-1112	44	33	avoidance	avoidance	NOUN
ijtc-1112	44	34	and	and	CCONJ
ijtc-1112	44	35	company	company	NOUN
ijtc-1112	44	36	value	value	NOUN
ijtc-1112	44	37	.	.	PUNCT
ijtc-1112	45	1	research	research	NOUN
ijtc-1112	45	2	conducted	conduct	VERB
ijtc-1112	45	3	by	by	ADP
ijtc-1112	45	4	(	(	PUNCT
ijtc-1112	45	5	robby	robby	PROPN
ijtc-1112	45	6	&	&	CCONJ
ijtc-1112	45	7	angery	angery	PROPN
ijtc-1112	45	8	,	,	PUNCT
ijtc-1112	45	9	2021b	2021b	NUM
ijtc-1112	45	10	)	)	PUNCT
ijtc-1112	45	11	and	and	CCONJ
ijtc-1112	45	12	(	(	PUNCT
ijtc-1112	45	13	muharramah	muharramah	PROPN
ijtc-1112	45	14	&	&	CCONJ
ijtc-1112	45	15	hakim	hakim	PROPN
ijtc-1112	45	16	,	,	PUNCT
ijtc-1112	45	17	2021a	2021a	NUM
ijtc-1112	45	18	)	)	PUNCT
ijtc-1112	45	19	states	state	VERB
ijtc-1112	45	20	that	that	SCONJ
ijtc-1112	45	21	there	there	PRON
ijtc-1112	45	22	is	be	VERB
ijtc-1112	45	23	an	an	DET
ijtc-1112	45	24	influence	influence	NOUN
ijtc-1112	45	25	between	between	ADP
ijtc-1112	45	26	the	the	DET
ijtc-1112	45	27	size	size	NOUN
ijtc-1112	45	28	of	of	ADP
ijtc-1112	45	29	the	the	DET
ijtc-1112	45	30	company	company	NOUN
ijtc-1112	45	31	and	and	CCONJ
ijtc-1112	45	32	its	its	PRON
ijtc-1112	45	33	value	value	NOUN
ijtc-1112	45	34	of	of	ADP
ijtc-1112	45	35	the	the	DET
ijtc-1112	45	36	company	company	NOUN
ijtc-1112	45	37	.	.	PUNCT
ijtc-1112	46	1	this	this	PRON
ijtc-1112	46	2	is	be	AUX
ijtc-1112	46	3	contrary	contrary	ADJ
ijtc-1112	46	4	to	to	ADP
ijtc-1112	46	5	research	research	NOUN
ijtc-1112	46	6	conducted	conduct	VERB
ijtc-1112	46	7	by	by	ADP
ijtc-1112	46	8	(	(	PUNCT
ijtc-1112	46	9	dwiastuti	dwiastuti	PROPN
ijtc-1112	46	10	&	&	CCONJ
ijtc-1112	46	11	dillak	dillak	PROPN
ijtc-1112	46	12	,	,	PUNCT
ijtc-1112	46	13	2019a	2019a	NUM
ijtc-1112	46	14	)	)	PUNCT
ijtc-1112	46	15	and	and	CCONJ
ijtc-1112	46	16	(	(	PUNCT
ijtc-1112	46	17	hidayat	hidayat	PROPN
ijtc-1112	46	18	,	,	PUNCT
ijtc-1112	46	19	2019a	2019a	NUM
ijtc-1112	46	20	)	)	PUNCT
ijtc-1112	46	21	which	which	PRON
ijtc-1112	46	22	explains	explain	VERB
ijtc-1112	46	23	that	that	SCONJ
ijtc-1112	46	24	the	the	DET
ijtc-1112	46	25	size	size	NOUN
ijtc-1112	46	26	of	of	ADP
ijtc-1112	46	27	the	the	DET
ijtc-1112	46	28	company	company	NOUN
ijtc-1112	46	29	does	do	AUX
ijtc-1112	46	30	not	not	PART
ijtc-1112	46	31	affect	affect	VERB
ijtc-1112	46	32	the	the	DET
ijtc-1112	46	33	value	value	NOUN
ijtc-1112	46	34	of	of	ADP
ijtc-1112	46	35	the	the	DET
ijtc-1112	46	36	company	company	NOUN
ijtc-1112	46	37	.	.	PUNCT
ijtc-1112	47	1	research	research	NOUN
ijtc-1112	47	2	conducted	conduct	VERB
ijtc-1112	47	3	by	by	ADP
ijtc-1112	47	4	(	(	PUNCT
ijtc-1112	47	5	anggita	anggita	INTJ
ijtc-1112	47	6	,	,	PUNCT
ijtc-1112	47	7	2022a	2022a	NUM
ijtc-1112	47	8	)	)	PUNCT
ijtc-1112	47	9	and	and	CCONJ
ijtc-1112	47	10	(	(	PUNCT
ijtc-1112	47	11	ramadhani	ramadhani	PROPN
ijtc-1112	47	12	&	&	CCONJ
ijtc-1112	47	13	dewi	dewi	PROPN
ijtc-1112	47	14	,	,	PUNCT
ijtc-1112	47	15	2021	2021	NUM
ijtc-1112	47	16	)	)	PUNCT
ijtc-1112	47	17	gives	give	VERB
ijtc-1112	47	18	the	the	DET
ijtc-1112	47	19	result	result	NOUN
ijtc-1112	47	20	that	that	SCONJ
ijtc-1112	47	21	there	there	PRON
ijtc-1112	47	22	is	be	VERB
ijtc-1112	47	23	an	an	DET
ijtc-1112	47	24	intermediate	intermediate	ADJ
ijtc-1112	47	25	influence	influence	NOUN
ijtc-1112	47	26	leverage	leverage	NOUN
ijtc-1112	47	27	against	against	ADP
ijtc-1112	47	28	the	the	DET
ijtc-1112	47	29	value	value	NOUN
ijtc-1112	47	30	of	of	ADP
ijtc-1112	47	31	the	the	DET
ijtc-1112	47	32	company	company	NOUN
ijtc-1112	47	33	.	.	PUNCT
ijtc-1112	48	1	however	however	ADV
ijtc-1112	48	2	,	,	PUNCT
ijtc-1112	48	3	the	the	DET
ijtc-1112	48	4	results	result	NOUN
ijtc-1112	48	5	of	of	ADP
ijtc-1112	48	6	research	research	NOUN
ijtc-1112	48	7	conducted	conduct	VERB
ijtc-1112	48	8	by	by	ADP
ijtc-1112	48	9	(	(	PUNCT
ijtc-1112	48	10	hidayat	hidayat	PROPN
ijtc-1112	48	11	,	,	PUNCT
ijtc-1112	48	12	2019b	2019b	NUM
ijtc-1112	48	13	)	)	PUNCT
ijtc-1112	48	14	and	and	CCONJ
ijtc-1112	48	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	48	16	determinants	determinant	NOUN
ijtc-1112	48	17	of	of	ADP
ijtc-1112	48	18	company	company	NOUN
ijtc-1112	48	19	value	value	NOUN
ijtc-1112	48	20	with	with	ADP
ijtc-1112	48	21	information	information	NOUN
ijtc-1112	48	22	transparency	transparency	NOUN
ijtc-1112	48	23	as	as	ADP
ijtc-1112	48	24	moderation	moderation	NOUN
ijtc-1112	48	25	in	in	ADP
ijtc-1112	48	26	food	food	NOUN
ijtc-1112	48	27	beverage	beverage	NOUN
ijtc-1112	48	28	sector	sector	NOUN
ijtc-1112	48	29	companies	company	NOUN
ijtc-1112	48	30	ristiyana	ristiyana	ADJ
ijtc-1112	48	31	,	,	PUNCT
ijtc-1112	48	32	atichasari	atichasari	ADV
ijtc-1112	48	33	,	,	PUNCT
ijtc-1112	48	34	andabdullah	andabdullah	VERB
ijtc-1112	48	35	409	409	NUM
ijtc-1112	48	36	|	|	ADV
ijtc-1112	48	37	ilomata	ilomata	NOUN
ijtc-1112	48	38	international	international	ADJ
ijtc-1112	48	39	journal	journal	NOUN
ijtc-1112	48	40	of	of	ADP
ijtc-1112	48	41	tax	tax	PROPN
ijtc-1112	48	42	&	&	CCONJ
ijtc-1112	48	43	accounting	accounting	PROPN
ijtc-1112	48	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	48	45	(	(	PUNCT
ijtc-1112	48	46	zurriah	zurriah	PROPN
ijtc-1112	48	47	&	&	CCONJ
ijtc-1112	48	48	sembiring	sembiring	PROPN
ijtc-1112	48	49	,	,	PUNCT
ijtc-1112	48	50	2020a	2020a	NUM
ijtc-1112	48	51	)	)	PUNCT
ijtc-1112	48	52	are	be	AUX
ijtc-1112	48	53	not	not	PART
ijtc-1112	48	54	in	in	ADP
ijtc-1112	48	55	accordance	accordance	NOUN
ijtc-1112	48	56	with	with	ADP
ijtc-1112	48	57	the	the	DET
ijtc-1112	48	58	results	result	NOUN
ijtc-1112	48	59	of	of	ADP
ijtc-1112	48	60	the	the	DET
ijtc-1112	48	61	study	study	NOUN
ijtc-1112	48	62	.	.	PUNCT
ijtc-1112	49	1	this	this	DET
ijtc-1112	49	2	study	study	NOUN
ijtc-1112	49	3	found	find	VERB
ijtc-1112	49	4	that	that	SCONJ
ijtc-1112	49	5	there	there	PRON
ijtc-1112	49	6	was	be	VERB
ijtc-1112	49	7	no	no	DET
ijtc-1112	49	8	intermediate	intermediate	ADJ
ijtc-1112	49	9	influence	influence	NOUN
ijtc-1112	49	10	leverage	leverage	NOUN
ijtc-1112	49	11	to	to	ADP
ijtc-1112	49	12	the	the	DET
ijtc-1112	49	13	value	value	NOUN
ijtc-1112	49	14	of	of	ADP
ijtc-1112	49	15	the	the	DET
ijtc-1112	49	16	company	company	NOUN
ijtc-1112	49	17	,	,	PUNCT
ijtc-1112	49	18	and	and	CCONJ
ijtc-1112	49	19	the	the	DET
ijtc-1112	49	20	research	research	NOUN
ijtc-1112	49	21	conducted	conduct	VERB
ijtc-1112	49	22	by	by	ADP
ijtc-1112	49	23	(	(	PUNCT
ijtc-1112	49	24	rajakulanajagam	rajakulanajagam	PROPN
ijtc-1112	49	25	&	&	CCONJ
ijtc-1112	49	26	nimalathasan	nimalathasan	PROPN
ijtc-1112	49	27	,	,	PUNCT
ijtc-1112	49	28	2021a	2021a	NUM
ijtc-1112	49	29	)	)	PUNCT
ijtc-1112	49	30	states	state	VERB
ijtc-1112	49	31	that	that	SCONJ
ijtc-1112	49	32	transparency	transparency	NOUN
ijtc-1112	49	33	affects	affect	VERB
ijtc-1112	49	34	the	the	DET
ijtc-1112	49	35	value	value	NOUN
ijtc-1112	49	36	of	of	ADP
ijtc-1112	49	37	the	the	DET
ijtc-1112	49	38	company	company	NOUN
ijtc-1112	49	39	while	while	SCONJ
ijtc-1112	49	40	based	base	VERB
ijtc-1112	49	41	on	on	ADP
ijtc-1112	49	42	research	research	NOUN
ijtc-1112	49	43	conducted	conduct	VERB
ijtc-1112	49	44	by	by	ADP
ijtc-1112	49	45	(	(	PUNCT
ijtc-1112	49	46	sari	sari	PROPN
ijtc-1112	49	47	&	&	CCONJ
ijtc-1112	49	48	irawati	irawati	PROPN
ijtc-1112	49	49	,	,	PUNCT
ijtc-1112	49	50	2022a	2022a	NUM
ijtc-1112	49	51	)	)	PUNCT
ijtc-1112	49	52	states	state	VERB
ijtc-1112	49	53	that	that	SCONJ
ijtc-1112	49	54	transparency	transparency	NOUN
ijtc-1112	49	55	has	have	VERB
ijtc-1112	49	56	no	no	DET
ijtc-1112	49	57	effect	effect	NOUN
ijtc-1112	49	58	on	on	ADP
ijtc-1112	49	59	the	the	DET
ijtc-1112	49	60	value	value	NOUN
ijtc-1112	49	61	of	of	ADP
ijtc-1112	49	62	the	the	DET
ijtc-1112	49	63	company	company	NOUN
ijtc-1112	49	64	.	.	PUNCT
ijtc-1112	50	1	based	base	VERB
ijtc-1112	50	2	on	on	ADP
ijtc-1112	50	3	the	the	DET
ijtc-1112	50	4	description	description	NOUN
ijtc-1112	50	5	above	above	ADV
ijtc-1112	50	6	,	,	PUNCT
ijtc-1112	50	7	this	this	DET
ijtc-1112	50	8	study	study	NOUN
ijtc-1112	50	9	aims	aim	VERB
ijtc-1112	50	10	to	to	PART
ijtc-1112	50	11	further	far	ADV
ijtc-1112	50	12	examine	examine	VERB
ijtc-1112	50	13	the	the	DET
ijtc-1112	50	14	effect	effect	NOUN
ijtc-1112	50	15	of	of	ADP
ijtc-1112	50	16	tax	tax	NOUN
ijtc-1112	50	17	avoidance	avoidance	NOUN
ijtc-1112	50	18	,	,	PUNCT
ijtc-1112	50	19	company	company	NOUN
ijtc-1112	50	20	size	size	NOUN
ijtc-1112	50	21	,	,	PUNCT
ijtc-1112	50	22	and	and	CCONJ
ijtc-1112	50	23	leverage	leverage	NOUN
ijtc-1112	50	24	with	with	ADP
ijtc-1112	50	25	information	information	NOUN
ijtc-1112	50	26	transparency	transparency	NOUN
ijtc-1112	50	27	as	as	ADP
ijtc-1112	50	28	moderation	moderation	NOUN
ijtc-1112	50	29	in	in	ADP
ijtc-1112	50	30	sector	sector	NOUN
ijtc-1112	50	31	companies	company	NOUN
ijtc-1112	50	32	food	food	NOUN
ijtc-1112	50	33	beverage	beverage	NOUN
ijtc-1112	50	34	listed	list	VERB
ijtc-1112	50	35	on	on	ADP
ijtc-1112	50	36	idx	idx	NOUN
ijtc-1112	50	37	in	in	ADP
ijtc-1112	50	38	2017	2017	NUM
ijtc-1112	50	39	-	-	SYM
ijtc-1112	50	40	2021	2021	NUM
ijtc-1112	50	41	.	.	PUNCT
ijtc-1112	51	1	signaling	signal	VERB
ijtc-1112	51	2	theory	theory	NOUN
ijtc-1112	51	3	signal	signal	NOUN
ijtc-1112	51	4	theory	theory	NOUN
ijtc-1112	51	5	is	be	AUX
ijtc-1112	51	6	an	an	DET
ijtc-1112	51	7	idea	idea	NOUN
ijtc-1112	51	8	that	that	PRON
ijtc-1112	51	9	contains	contain	VERB
ijtc-1112	51	10	actions	action	NOUN
ijtc-1112	51	11	taken	take	VERB
ijtc-1112	51	12	by	by	ADP
ijtc-1112	51	13	company	company	NOUN
ijtc-1112	51	14	management	management	NOUN
ijtc-1112	51	15	to	to	PART
ijtc-1112	51	16	produce	produce	VERB
ijtc-1112	51	17	information	information	NOUN
ijtc-1112	51	18	in	in	ADP
ijtc-1112	51	19	the	the	DET
ijtc-1112	51	20	form	form	NOUN
ijtc-1112	51	21	of	of	ADP
ijtc-1112	51	22	company	company	NOUN
ijtc-1112	51	23	performance	performance	NOUN
ijtc-1112	51	24	that	that	PRON
ijtc-1112	51	25	will	will	AUX
ijtc-1112	51	26	be	be	AUX
ijtc-1112	51	27	provided	provide	VERB
ijtc-1112	51	28	by	by	ADP
ijtc-1112	51	29	interested	interested	ADJ
ijtc-1112	51	30	parties	party	NOUN
ijtc-1112	51	31	such	such	ADJ
ijtc-1112	51	32	as	as	ADP
ijtc-1112	51	33	investors	investor	NOUN
ijtc-1112	51	34	.	.	PUNCT
ijtc-1112	52	1	the	the	DET
ijtc-1112	52	2	delivery	delivery	NOUN
ijtc-1112	52	3	of	of	ADP
ijtc-1112	52	4	information	information	NOUN
ijtc-1112	52	5	or	or	CCONJ
ijtc-1112	52	6	signals	signal	NOUN
ijtc-1112	52	7	by	by	ADP
ijtc-1112	52	8	company	company	NOUN
ijtc-1112	52	9	managers	manager	NOUN
ijtc-1112	52	10	to	to	ADP
ijtc-1112	52	11	interested	interested	ADJ
ijtc-1112	52	12	parties	party	NOUN
ijtc-1112	52	13	can	can	AUX
ijtc-1112	52	14	be	be	AUX
ijtc-1112	52	15	of	of	ADP
ijtc-1112	52	16	two	two	NUM
ijtc-1112	52	17	types	type	NOUN
ijtc-1112	52	18	,	,	PUNCT
ijtc-1112	52	19	namely	namely	ADV
ijtc-1112	52	20	signals	signal	NOUN
ijtc-1112	52	21	that	that	PRON
ijtc-1112	52	22	are	be	AUX
ijtc-1112	52	23	positive	positive	ADJ
ijtc-1112	52	24	or	or	CCONJ
ijtc-1112	52	25	negative	negative	ADJ
ijtc-1112	52	26	(	(	PUNCT
ijtc-1112	52	27	soerzawa	soerzawa	NOUN
ijtc-1112	52	28	et	et	NOUN
ijtc-1112	52	29	al	al	PROPN
ijtc-1112	52	30	.	.	PROPN
ijtc-1112	52	31	,	,	PUNCT
ijtc-1112	52	32	2018a	2018a	NUM
ijtc-1112	52	33	)	)	PUNCT
ijtc-1112	52	34	.	.	PUNCT
ijtc-1112	53	1	agency	agency	NOUN
ijtc-1112	53	2	theory	theory	NOUN
ijtc-1112	53	3	agency	agency	NOUN
ijtc-1112	53	4	theory	theory	NOUN
ijtc-1112	53	5	is	be	AUX
ijtc-1112	53	6	a	a	DET
ijtc-1112	53	7	theory	theory	NOUN
ijtc-1112	53	8	that	that	PRON
ijtc-1112	53	9	describes	describe	VERB
ijtc-1112	53	10	the	the	DET
ijtc-1112	53	11	relationship	relationship	NOUN
ijtc-1112	53	12	between	between	ADP
ijtc-1112	53	13	two	two	NUM
ijtc-1112	53	14	parties	party	NOUN
ijtc-1112	53	15	,	,	PUNCT
ijtc-1112	53	16	namely	namely	ADV
ijtc-1112	53	17	the	the	DET
ijtc-1112	53	18	principal	principal	NOUN
ijtc-1112	53	19	and	and	CCONJ
ijtc-1112	53	20	agent	agent	NOUN
ijtc-1112	53	21	.	.	PUNCT
ijtc-1112	54	1	the	the	DET
ijtc-1112	54	2	principal	principal	NOUN
ijtc-1112	54	3	,	,	PUNCT
ijtc-1112	54	4	namely	namely	ADV
ijtc-1112	54	5	the	the	DET
ijtc-1112	54	6	shareholders	shareholder	NOUN
ijtc-1112	54	7	and	and	CCONJ
ijtc-1112	54	8	agents	agent	NOUN
ijtc-1112	54	9	,	,	PUNCT
ijtc-1112	54	10	are	be	AUX
ijtc-1112	54	11	the	the	DET
ijtc-1112	54	12	management	management	NOUN
ijtc-1112	54	13	in	in	ADP
ijtc-1112	54	14	the	the	DET
ijtc-1112	54	15	company	company	NOUN
ijtc-1112	54	16	so	so	SCONJ
ijtc-1112	54	17	there	there	PRON
ijtc-1112	54	18	is	be	VERB
ijtc-1112	54	19	a	a	DET
ijtc-1112	54	20	separation	separation	NOUN
ijtc-1112	54	21	of	of	ADP
ijtc-1112	54	22	ownership	ownership	NOUN
ijtc-1112	54	23	between	between	ADP
ijtc-1112	54	24	the	the	DET
ijtc-1112	54	25	two	two	NUM
ijtc-1112	54	26	parties	party	NOUN
ijtc-1112	54	27	.	.	PUNCT
ijtc-1112	55	1	with	with	ADP
ijtc-1112	55	2	the	the	DET
ijtc-1112	55	3	separation	separation	NOUN
ijtc-1112	55	4	of	of	ADP
ijtc-1112	55	5	ownership	ownership	NOUN
ijtc-1112	55	6	and	and	CCONJ
ijtc-1112	55	7	control	control	NOUN
ijtc-1112	55	8	within	within	ADP
ijtc-1112	55	9	a	a	DET
ijtc-1112	55	10	company	company	NOUN
ijtc-1112	55	11	,	,	PUNCT
ijtc-1112	55	12	company	company	NOUN
ijtc-1112	55	13	management	management	NOUN
ijtc-1112	55	14	can	can	AUX
ijtc-1112	55	15	increase	increase	VERB
ijtc-1112	55	16	personal	personal	ADJ
ijtc-1112	55	17	wealth	wealth	NOUN
ijtc-1112	55	18	by	by	ADP
ijtc-1112	55	19	the	the	DET
ijtc-1112	55	20	transfer	transfer	NOUN
ijtc-1112	55	21	of	of	ADP
ijtc-1112	55	22	resources	resource	NOUN
ijtc-1112	55	23	(	(	PUNCT
ijtc-1112	55	24	soerzawa	soerzawa	NOUN
ijtc-1112	55	25	et	et	NOUN
ijtc-1112	55	26	al	al	PROPN
ijtc-1112	55	27	.	.	PROPN
ijtc-1112	55	28	,	,	PUNCT
ijtc-1112	55	29	2018b	2018b	NUM
ijtc-1112	55	30	)	)	PUNCT
ijtc-1112	55	31	.	.	PUNCT
ijtc-1112	56	1	shareholder	shareholder	NOUN
ijtc-1112	56	2	theory	theory	NOUN
ijtc-1112	56	3	theory	theory	NOUN
ijtc-1112	56	4	shareholder	shareholder	NOUN
ijtc-1112	56	5	is	be	AUX
ijtc-1112	56	6	an	an	DET
ijtc-1112	56	7	idea	idea	NOUN
ijtc-1112	56	8	that	that	PRON
ijtc-1112	56	9	focuses	focus	VERB
ijtc-1112	56	10	on	on	ADP
ijtc-1112	56	11	both	both	DET
ijtc-1112	56	12	parties	party	NOUN
ijtc-1112	56	13	as	as	ADP
ijtc-1112	56	14	stakeholders	stakeholder	NOUN
ijtc-1112	56	15	in	in	ADP
ijtc-1112	56	16	the	the	DET
ijtc-1112	56	17	company	company	NOUN
ijtc-1112	56	18	,	,	PUNCT
ijtc-1112	56	19	namely	namely	ADV
ijtc-1112	56	20	managers	manager	NOUN
ijtc-1112	56	21	and	and	CCONJ
ijtc-1112	56	22	investors	investor	NOUN
ijtc-1112	56	23	.	.	PUNCT
ijtc-1112	57	1	this	this	DET
ijtc-1112	57	2	theory	theory	NOUN
ijtc-1112	57	3	explains	explain	VERB
ijtc-1112	57	4	that	that	SCONJ
ijtc-1112	57	5	the	the	DET
ijtc-1112	57	6	responsibility	responsibility	NOUN
ijtc-1112	57	7	of	of	ADP
ijtc-1112	57	8	a	a	DET
ijtc-1112	57	9	company	company	NOUN
ijtc-1112	57	10	is	be	AUX
ijtc-1112	57	11	not	not	PART
ijtc-1112	57	12	only	only	ADV
ijtc-1112	57	13	to	to	PART
ijtc-1112	57	14	make	make	VERB
ijtc-1112	57	15	the	the	DET
ijtc-1112	57	16	company	company	NOUN
ijtc-1112	57	17	successful	successful	ADJ
ijtc-1112	57	18	but	but	CCONJ
ijtc-1112	57	19	there	there	PRON
ijtc-1112	57	20	is	be	VERB
ijtc-1112	57	21	a	a	DET
ijtc-1112	57	22	responsibility	responsibility	NOUN
ijtc-1112	57	23	that	that	PRON
ijtc-1112	57	24	must	must	AUX
ijtc-1112	57	25	be	be	AUX
ijtc-1112	57	26	fulfilled	fulfil	VERB
ijtc-1112	57	27	,	,	PUNCT
ijtc-1112	57	28	namely	namely	ADV
ijtc-1112	57	29	maximizing	maximize	VERB
ijtc-1112	57	30	the	the	DET
ijtc-1112	57	31	welfare	welfare	NOUN
ijtc-1112	57	32	of	of	ADP
ijtc-1112	57	33	shareholders	shareholder	NOUN
ijtc-1112	57	34	or	or	CCONJ
ijtc-1112	57	35	shareholders	shareholder	NOUN
ijtc-1112	57	36	by	by	ADP
ijtc-1112	57	37	providing	provide	VERB
ijtc-1112	57	38	maximum	maximum	ADJ
ijtc-1112	57	39	benefits	benefit	NOUN
ijtc-1112	57	40	(	(	PUNCT
ijtc-1112	57	41	manullang	manullang	PROPN
ijtc-1112	57	42	,	,	PUNCT
ijtc-1112	57	43	2019	2019	NUM
ijtc-1112	57	44	)	)	PUNCT
ijtc-1112	57	45	.	.	PUNCT
ijtc-1112	58	1	company	company	NOUN
ijtc-1112	58	2	value	value	NOUN
ijtc-1112	58	3	company	company	NOUN
ijtc-1112	58	4	value	value	NOUN
ijtc-1112	58	5	is	be	AUX
ijtc-1112	58	6	a	a	DET
ijtc-1112	58	7	collective	collective	ADJ
ijtc-1112	58	8	assessment	assessment	NOUN
ijtc-1112	58	9	for	for	ADP
ijtc-1112	58	10	investors	investor	NOUN
ijtc-1112	58	11	of	of	ADP
ijtc-1112	58	12	a	a	DET
ijtc-1112	58	13	company	company	NOUN
ijtc-1112	58	14	's	's	PART
ijtc-1112	58	15	performance	performance	NOUN
ijtc-1112	58	16	for	for	ADP
ijtc-1112	58	17	decisionmaking	decisionmake	VERB
ijtc-1112	58	18	regarding	regard	VERB
ijtc-1112	58	19	the	the	DET
ijtc-1112	58	20	sustainability	sustainability	NOUN
ijtc-1112	58	21	of	of	ADP
ijtc-1112	58	22	an	an	DET
ijtc-1112	58	23	investment	investment	NOUN
ijtc-1112	58	24	.	.	PUNCT
ijtc-1112	59	1	there	there	PRON
ijtc-1112	59	2	is	be	VERB
ijtc-1112	59	3	something	something	PRON
ijtc-1112	59	4	that	that	PRON
ijtc-1112	59	5	is	be	AUX
ijtc-1112	59	6	very	very	ADV
ijtc-1112	59	7	attached	attach	VERB
ijtc-1112	59	8	to	to	ADP
ijtc-1112	59	9	the	the	DET
ijtc-1112	59	10	value	value	NOUN
ijtc-1112	59	11	of	of	ADP
ijtc-1112	59	12	the	the	DET
ijtc-1112	59	13	company	company	NOUN
ijtc-1112	59	14	,	,	PUNCT
ijtc-1112	59	15	namely	namely	ADV
ijtc-1112	59	16	the	the	DET
ijtc-1112	59	17	stock	stock	NOUN
ijtc-1112	59	18	price	price	NOUN
ijtc-1112	59	19	.	.	PUNCT
ijtc-1112	60	1	the	the	DET
ijtc-1112	60	2	company	company	NOUN
ijtc-1112	60	3	's	's	PART
ijtc-1112	60	4	share	share	NOUN
ijtc-1112	60	5	price	price	NOUN
ijtc-1112	60	6	provides	provide	VERB
ijtc-1112	60	7	an	an	DET
ijtc-1112	60	8	assessment	assessment	NOUN
ijtc-1112	60	9	of	of	ADP
ijtc-1112	60	10	the	the	DET
ijtc-1112	60	11	company	company	NOUN
ijtc-1112	60	12	's	's	PART
ijtc-1112	60	13	value	value	NOUN
ijtc-1112	60	14	.	.	PUNCT
ijtc-1112	61	1	if	if	SCONJ
ijtc-1112	61	2	the	the	DET
ijtc-1112	61	3	stock	stock	NOUN
ijtc-1112	61	4	price	price	NOUN
ijtc-1112	61	5	of	of	ADP
ijtc-1112	61	6	a	a	DET
ijtc-1112	61	7	company	company	NOUN
ijtc-1112	61	8	increases	increase	VERB
ijtc-1112	61	9	,	,	PUNCT
ijtc-1112	61	10	the	the	DET
ijtc-1112	61	11	value	value	NOUN
ijtc-1112	61	12	of	of	ADP
ijtc-1112	61	13	the	the	DET
ijtc-1112	61	14	company	company	NOUN
ijtc-1112	61	15	increases	increase	VERB
ijtc-1112	61	16	(	(	PUNCT
ijtc-1112	61	17	saka	saka	PROPN
ijtc-1112	61	18	&	&	CCONJ
ijtc-1112	61	19	istighfa	istighfa	PROPN
ijtc-1112	61	20	,	,	PUNCT
ijtc-1112	61	21	2021	2021	NUM
ijtc-1112	61	22	)	)	PUNCT
ijtc-1112	61	23	.	.	PUNCT
ijtc-1112	62	1	information	information	NOUN
ijtc-1112	62	2	transparency	transparency	NOUN
ijtc-1112	62	3	information	information	NOUN
ijtc-1112	62	4	transparency	transparency	NOUN
ijtc-1112	62	5	is	be	AUX
ijtc-1112	62	6	the	the	DET
ijtc-1112	62	7	delivery	delivery	NOUN
ijtc-1112	62	8	of	of	ADP
ijtc-1112	62	9	information	information	NOUN
ijtc-1112	62	10	related	relate	VERB
ijtc-1112	62	11	to	to	ADP
ijtc-1112	62	12	company	company	NOUN
ijtc-1112	62	13	performance	performance	NOUN
ijtc-1112	62	14	,	,	PUNCT
ijtc-1112	62	15	both	both	CCONJ
ijtc-1112	62	16	financial	financial	ADJ
ijtc-1112	62	17	and	and	CCONJ
ijtc-1112	62	18	non	non	ADJ
ijtc-1112	62	19	-	-	ADJ
ijtc-1112	62	20	financial	financial	ADJ
ijtc-1112	62	21	information	information	NOUN
ijtc-1112	62	22	completely	completely	ADV
ijtc-1112	62	23	.	.	PUNCT
ijtc-1112	63	1	transparency	transparency	NOUN
ijtc-1112	63	2	discloses	disclose	VERB
ijtc-1112	63	3	material	material	NOUN
ijtc-1112	63	4	and	and	CCONJ
ijtc-1112	63	5	relevant	relevant	ADJ
ijtc-1112	63	6	data	datum	NOUN
ijtc-1112	63	7	related	relate	VERB
ijtc-1112	63	8	to	to	ADP
ijtc-1112	63	9	the	the	DET
ijtc-1112	63	10	condition	condition	NOUN
ijtc-1112	63	11	of	of	ADP
ijtc-1112	63	12	the	the	DET
ijtc-1112	63	13	company	company	NOUN
ijtc-1112	63	14	.	.	PUNCT
ijtc-1112	64	1	information	information	NOUN
ijtc-1112	64	2	transparency	transparency	NOUN
ijtc-1112	64	3	is	be	AUX
ijtc-1112	64	4	very	very	ADV
ijtc-1112	64	5	important	important	ADJ
ijtc-1112	64	6	for	for	SCONJ
ijtc-1112	64	7	investors	investor	NOUN
ijtc-1112	64	8	to	to	PART
ijtc-1112	64	9	consider	consider	VERB
ijtc-1112	64	10	in	in	ADP
ijtc-1112	64	11	decision	decision	NOUN
ijtc-1112	64	12	-	-	PUNCT
ijtc-1112	64	13	making	making	NOUN
ijtc-1112	64	14	.	.	PUNCT
ijtc-1112	65	1	the	the	DET
ijtc-1112	65	2	information	information	NOUN
ijtc-1112	65	3	presented	present	VERB
ijtc-1112	65	4	must	must	AUX
ijtc-1112	65	5	be	be	AUX
ijtc-1112	65	6	reliable	reliable	ADJ
ijtc-1112	65	7	,	,	PUNCT
ijtc-1112	65	8	meaning	mean	VERB
ijtc-1112	65	9	that	that	SCONJ
ijtc-1112	65	10	each	each	DET
ijtc-1112	65	11	data	datum	NOUN
ijtc-1112	65	12	presented	present	VERB
ijtc-1112	65	13	contains	contain	VERB
ijtc-1112	65	14	appropriate	appropriate	ADJ
ijtc-1112	65	15	data	datum	NOUN
ijtc-1112	65	16	and	and	CCONJ
ijtc-1112	65	17	occurred	occur	VERB
ijtc-1112	65	18	(	(	PUNCT
ijtc-1112	65	19	sari	sari	NOUN
ijtc-1112	65	20	&	&	CCONJ
ijtc-1112	65	21	irawati	irawati	PROPN
ijtc-1112	65	22	,	,	PUNCT
ijtc-1112	65	23	2022b	2022b	NUM
ijtc-1112	65	24	)	)	PUNCT
ijtc-1112	65	25	.	.	PUNCT
ijtc-1112	66	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	66	2	determinants	determinant	NOUN
ijtc-1112	66	3	of	of	ADP
ijtc-1112	66	4	company	company	NOUN
ijtc-1112	66	5	value	value	NOUN
ijtc-1112	66	6	with	with	ADP
ijtc-1112	66	7	information	information	NOUN
ijtc-1112	66	8	transparency	transparency	NOUN
ijtc-1112	66	9	as	as	ADP
ijtc-1112	66	10	moderation	moderation	NOUN
ijtc-1112	66	11	in	in	ADP
ijtc-1112	66	12	food	food	NOUN
ijtc-1112	66	13	beverage	beverage	NOUN
ijtc-1112	66	14	sector	sector	NOUN
ijtc-1112	66	15	companies	company	NOUN
ijtc-1112	66	16	ristiyana	ristiyana	ADJ
ijtc-1112	66	17	,	,	PUNCT
ijtc-1112	66	18	atichasari	atichasari	ADV
ijtc-1112	66	19	,	,	PUNCT
ijtc-1112	66	20	andabdullah	andabdullah	PROPN
ijtc-1112	66	21	410	410	NUM
ijtc-1112	66	22	|	|	ADV
ijtc-1112	66	23	ilomata	ilomata	PROPN
ijtc-1112	66	24	international	international	ADJ
ijtc-1112	66	25	journal	journal	NOUN
ijtc-1112	66	26	of	of	ADP
ijtc-1112	66	27	tax	tax	PROPN
ijtc-1112	66	28	&	&	CCONJ
ijtc-1112	66	29	accounting	account	VERB
ijtc-1112	66	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	66	31	tax	tax	NOUN
ijtc-1112	66	32	avoidance	avoidance	NOUN
ijtc-1112	66	33	tax	tax	NOUN
ijtc-1112	66	34	avoidance	avoidance	NOUN
ijtc-1112	66	35	is	be	AUX
ijtc-1112	66	36	an	an	DET
ijtc-1112	66	37	effort	effort	NOUN
ijtc-1112	66	38	made	make	VERB
ijtc-1112	66	39	by	by	ADP
ijtc-1112	66	40	management	management	NOUN
ijtc-1112	66	41	to	to	PART
ijtc-1112	66	42	reduce	reduce	VERB
ijtc-1112	66	43	taxable	taxable	ADJ
ijtc-1112	66	44	income	income	NOUN
ijtc-1112	66	45	through	through	ADP
ijtc-1112	66	46	various	various	ADJ
ijtc-1112	66	47	means	mean	NOUN
ijtc-1112	66	48	of	of	ADP
ijtc-1112	66	49	tax	tax	NOUN
ijtc-1112	66	50	planning	planning	NOUN
ijtc-1112	66	51	both	both	PRON
ijtc-1112	66	52	legally	legally	ADV
ijtc-1112	66	53	and	and	CCONJ
ijtc-1112	66	54	illegally	illegally	ADV
ijtc-1112	66	55	.	.	PUNCT
ijtc-1112	67	1	tax	tax	NOUN
ijtc-1112	67	2	avoidance	avoidance	NOUN
ijtc-1112	67	3	has	have	VERB
ijtc-1112	67	4	the	the	DET
ijtc-1112	67	5	aim	aim	NOUN
ijtc-1112	67	6	of	of	ADP
ijtc-1112	67	7	saving	save	VERB
ijtc-1112	67	8	tax	tax	NOUN
ijtc-1112	67	9	costs	cost	NOUN
ijtc-1112	67	10	that	that	PRON
ijtc-1112	67	11	will	will	AUX
ijtc-1112	67	12	reduce	reduce	VERB
ijtc-1112	67	13	the	the	DET
ijtc-1112	67	14	amount	amount	NOUN
ijtc-1112	67	15	of	of	ADP
ijtc-1112	67	16	income	income	NOUN
ijtc-1112	67	17	tax	tax	NOUN
ijtc-1112	67	18	burden	burden	NOUN
ijtc-1112	67	19	in	in	ADP
ijtc-1112	67	20	the	the	DET
ijtc-1112	67	21	financial	financial	ADJ
ijtc-1112	67	22	statements	statement	NOUN
ijtc-1112	67	23	which	which	PRON
ijtc-1112	67	24	will	will	AUX
ijtc-1112	67	25	have	have	VERB
ijtc-1112	67	26	an	an	DET
ijtc-1112	67	27	impact	impact	NOUN
ijtc-1112	67	28	on	on	ADP
ijtc-1112	67	29	increasing	increase	VERB
ijtc-1112	67	30	company	company	NOUN
ijtc-1112	67	31	profits	profit	NOUN
ijtc-1112	67	32	(	(	PUNCT
ijtc-1112	67	33	firmansyah	firmansyah	PROPN
ijtc-1112	67	34	&	&	CCONJ
ijtc-1112	67	35	triastie	triastie	PROPN
ijtc-1112	67	36	,	,	PUNCT
ijtc-1112	67	37	2021	2021	NUM
ijtc-1112	67	38	)	)	PUNCT
ijtc-1112	67	39	.	.	PUNCT
ijtc-1112	68	1	company	company	NOUN
ijtc-1112	68	2	size	size	NOUN
ijtc-1112	68	3	company	company	NOUN
ijtc-1112	68	4	size	size	NOUN
ijtc-1112	68	5	is	be	AUX
ijtc-1112	68	6	one	one	NUM
ijtc-1112	68	7	alternative	alternative	NOUN
ijtc-1112	68	8	that	that	PRON
ijtc-1112	68	9	provides	provide	VERB
ijtc-1112	68	10	information	information	NOUN
ijtc-1112	68	11	in	in	ADP
ijtc-1112	68	12	the	the	DET
ijtc-1112	68	13	form	form	NOUN
ijtc-1112	68	14	of	of	ADP
ijtc-1112	68	15	an	an	DET
ijtc-1112	68	16	overview	overview	NOUN
ijtc-1112	68	17	of	of	ADP
ijtc-1112	68	18	the	the	DET
ijtc-1112	68	19	company	company	NOUN
ijtc-1112	68	20	's	's	PART
ijtc-1112	68	21	condition	condition	NOUN
ijtc-1112	68	22	which	which	PRON
ijtc-1112	68	23	is	be	AUX
ijtc-1112	68	24	assessed	assess	VERB
ijtc-1112	68	25	based	base	VERB
ijtc-1112	68	26	on	on	ADP
ijtc-1112	68	27	the	the	DET
ijtc-1112	68	28	condition	condition	NOUN
ijtc-1112	68	29	of	of	ADP
ijtc-1112	68	30	total	total	ADJ
ijtc-1112	68	31	assets	asset	NOUN
ijtc-1112	68	32	,	,	PUNCT
ijtc-1112	68	33	revenue	revenue	NOUN
ijtc-1112	68	34	,	,	PUNCT
ijtc-1112	68	35	and	and	CCONJ
ijtc-1112	68	36	total	total	ADJ
ijtc-1112	68	37	capital	capital	NOUN
ijtc-1112	68	38	.	.	PUNCT
ijtc-1112	69	1	companies	company	NOUN
ijtc-1112	69	2	that	that	PRON
ijtc-1112	69	3	have	have	VERB
ijtc-1112	69	4	a	a	DET
ijtc-1112	69	5	high	high	ADJ
ijtc-1112	69	6	company	company	NOUN
ijtc-1112	69	7	size	size	NOUN
ijtc-1112	69	8	can	can	AUX
ijtc-1112	69	9	be	be	AUX
ijtc-1112	69	10	stated	state	VERB
ijtc-1112	69	11	that	that	SCONJ
ijtc-1112	69	12	the	the	DET
ijtc-1112	69	13	company	company	NOUN
ijtc-1112	69	14	has	have	VERB
ijtc-1112	69	15	a	a	DET
ijtc-1112	69	16	high	high	ADJ
ijtc-1112	69	17	level	level	NOUN
ijtc-1112	69	18	of	of	ADP
ijtc-1112	69	19	stability	stability	NOUN
ijtc-1112	69	20	so	so	SCONJ
ijtc-1112	69	21	that	that	SCONJ
ijtc-1112	69	22	in	in	ADP
ijtc-1112	69	23	its	its	PRON
ijtc-1112	69	24	operational	operational	ADJ
ijtc-1112	69	25	activities	activity	NOUN
ijtc-1112	69	26	it	it	PRON
ijtc-1112	69	27	can	can	AUX
ijtc-1112	69	28	obtain	obtain	VERB
ijtc-1112	69	29	large	large	ADJ
ijtc-1112	69	30	total	total	ADJ
ijtc-1112	69	31	assets	asset	NOUN
ijtc-1112	69	32	or	or	CCONJ
ijtc-1112	69	33	revenues	revenue	NOUN
ijtc-1112	69	34	(	(	PUNCT
ijtc-1112	69	35	zhafirah	zhafirah	X
ijtc-1112	69	36	et	et	PROPN
ijtc-1112	69	37	al	al	PROPN
ijtc-1112	69	38	.	.	PROPN
ijtc-1112	69	39	,	,	PUNCT
ijtc-1112	69	40	2022	2022	NUM
ijtc-1112	69	41	)	)	PUNCT
ijtc-1112	69	42	.	.	PUNCT
ijtc-1112	70	1	leverage	leverage	NOUN
ijtc-1112	70	2	leverage	leverage	NOUN
ijtc-1112	70	3	is	be	AUX
ijtc-1112	70	4	a	a	DET
ijtc-1112	70	5	ratio	ratio	NOUN
ijtc-1112	70	6	used	use	VERB
ijtc-1112	70	7	to	to	PART
ijtc-1112	70	8	measure	measure	VERB
ijtc-1112	70	9	the	the	DET
ijtc-1112	70	10	assets	asset	NOUN
ijtc-1112	70	11	owned	own	VERB
ijtc-1112	70	12	by	by	ADP
ijtc-1112	70	13	a	a	DET
ijtc-1112	70	14	company	company	NOUN
ijtc-1112	70	15	financed	finance	VERB
ijtc-1112	70	16	by	by	ADP
ijtc-1112	70	17	debt	debt	NOUN
ijtc-1112	70	18	.	.	PUNCT
ijtc-1112	71	1	the	the	DET
ijtc-1112	71	2	decision	decision	NOUN
ijtc-1112	71	3	to	to	PART
ijtc-1112	71	4	use	use	VERB
ijtc-1112	71	5	the	the	DET
ijtc-1112	71	6	source	source	NOUN
ijtc-1112	71	7	of	of	ADP
ijtc-1112	71	8	funds	fund	NOUN
ijtc-1112	71	9	needed	need	VERB
ijtc-1112	71	10	by	by	ADP
ijtc-1112	71	11	the	the	DET
ijtc-1112	71	12	company	company	NOUN
ijtc-1112	71	13	is	be	AUX
ijtc-1112	71	14	the	the	DET
ijtc-1112	71	15	task	task	NOUN
ijtc-1112	71	16	of	of	ADP
ijtc-1112	71	17	the	the	DET
ijtc-1112	71	18	financial	financial	ADJ
ijtc-1112	71	19	manager	manager	NOUN
ijtc-1112	71	20	because	because	SCONJ
ijtc-1112	71	21	the	the	DET
ijtc-1112	71	22	decision	decision	NOUN
ijtc-1112	71	23	of	of	ADP
ijtc-1112	71	24	the	the	DET
ijtc-1112	71	25	source	source	NOUN
ijtc-1112	71	26	of	of	ADP
ijtc-1112	71	27	funds	fund	NOUN
ijtc-1112	71	28	will	will	AUX
ijtc-1112	71	29	be	be	AUX
ijtc-1112	71	30	used	use	VERB
ijtc-1112	71	31	to	to	PART
ijtc-1112	71	32	support	support	VERB
ijtc-1112	71	33	the	the	DET
ijtc-1112	71	34	investment	investment	NOUN
ijtc-1112	71	35	planned	plan	VERB
ijtc-1112	71	36	by	by	ADP
ijtc-1112	71	37	the	the	DET
ijtc-1112	71	38	company	company	NOUN
ijtc-1112	71	39	(	(	PUNCT
ijtc-1112	71	40	hidayat	hidayat	PROPN
ijtc-1112	71	41	,	,	PUNCT
ijtc-1112	71	42	2019b	2019b	NUM
ijtc-1112	71	43	)	)	PUNCT
ijtc-1112	71	44	.	.	PUNCT
ijtc-1112	72	1	frame	frame	NOUN
ijtc-1112	72	2	of	of	ADP
ijtc-1112	72	3	conceptual	conceptual	ADJ
ijtc-1112	72	4	in	in	ADP
ijtc-1112	72	5	figure	figure	NOUN
ijtc-1112	72	6	1	1	NUM
ijtc-1112	72	7	.	.	PUNCT
ijtc-1112	72	8	figure	figure	NOUN
ijtc-1112	72	9	1	1	NUM
ijtc-1112	72	10	.	.	PUNCT
ijtc-1112	72	11	frame	frame	NOUN
ijtc-1112	72	12	of	of	ADP
ijtc-1112	72	13	conceptual	conceptual	ADJ
ijtc-1112	72	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	72	15	determinants	determinant	NOUN
ijtc-1112	72	16	of	of	ADP
ijtc-1112	72	17	company	company	NOUN
ijtc-1112	72	18	value	value	NOUN
ijtc-1112	72	19	with	with	ADP
ijtc-1112	72	20	information	information	NOUN
ijtc-1112	72	21	transparency	transparency	NOUN
ijtc-1112	72	22	as	as	ADP
ijtc-1112	72	23	moderation	moderation	NOUN
ijtc-1112	72	24	in	in	ADP
ijtc-1112	72	25	food	food	NOUN
ijtc-1112	72	26	beverage	beverage	NOUN
ijtc-1112	72	27	sector	sector	NOUN
ijtc-1112	72	28	companies	company	NOUN
ijtc-1112	72	29	ristiyana	ristiyana	ADJ
ijtc-1112	72	30	,	,	PUNCT
ijtc-1112	72	31	atichasari	atichasari	ADV
ijtc-1112	72	32	,	,	PUNCT
ijtc-1112	72	33	andabdullah	andabdullah	PROPN
ijtc-1112	72	34	411	411	NUM
ijtc-1112	72	35	|	|	ADV
ijtc-1112	72	36	ilomata	ilomata	PROPN
ijtc-1112	72	37	international	international	ADJ
ijtc-1112	72	38	journal	journal	NOUN
ijtc-1112	72	39	of	of	ADP
ijtc-1112	72	40	tax	tax	PROPN
ijtc-1112	72	41	&	&	CCONJ
ijtc-1112	72	42	accounting	accounting	PROPN
ijtc-1112	72	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	72	44	research	research	NOUN
ijtc-1112	72	45	hypotheses	hypothese	VERB
ijtc-1112	72	46	the	the	DET
ijtc-1112	72	47	effects	effect	NOUN
ijtc-1112	72	48	of	of	ADP
ijtc-1112	72	49	tax	tax	NOUN
ijtc-1112	72	50	avoidance	avoidance	NOUN
ijtc-1112	72	51	,	,	PUNCT
ijtc-1112	72	52	company	company	NOUN
ijtc-1112	72	53	size	size	NOUN
ijtc-1112	72	54	and	and	CCONJ
ijtc-1112	72	55	leverage	leverage	NOUN
ijtc-1112	72	56	on	on	ADP
ijtc-1112	72	57	company	company	NOUN
ijtc-1112	72	58	value	value	NOUN
ijtc-1112	72	59	tax	tax	NOUN
ijtc-1112	72	60	avoidance	avoidance	NOUN
ijtc-1112	72	61	has	have	VERB
ijtc-1112	72	62	an	an	DET
ijtc-1112	72	63	impact	impact	NOUN
ijtc-1112	72	64	on	on	ADP
ijtc-1112	72	65	company	company	NOUN
ijtc-1112	72	66	value	value	NOUN
ijtc-1112	72	67	because	because	SCONJ
ijtc-1112	72	68	tax	tax	NOUN
ijtc-1112	72	69	avoidance	avoidance	NOUN
ijtc-1112	72	70	is	be	AUX
ijtc-1112	72	71	an	an	DET
ijtc-1112	72	72	effort	effort	NOUN
ijtc-1112	72	73	to	to	AUX
ijtc-1112	72	74	efficiency	efficiency	NOUN
ijtc-1112	72	75	of	of	ADP
ijtc-1112	72	76	the	the	DET
ijtc-1112	72	77	tax	tax	NOUN
ijtc-1112	72	78	burden	burden	NOUN
ijtc-1112	72	79	imposed	impose	VERB
ijtc-1112	72	80	.	.	PUNCT
ijtc-1112	73	1	managers	manager	NOUN
ijtc-1112	73	2	will	will	AUX
ijtc-1112	73	3	strive	strive	VERB
ijtc-1112	73	4	to	to	PART
ijtc-1112	73	5	minimize	minimize	VERB
ijtc-1112	73	6	the	the	DET
ijtc-1112	73	7	burden	burden	NOUN
ijtc-1112	73	8	on	on	ADP
ijtc-1112	73	9	the	the	DET
ijtc-1112	73	10	company	company	NOUN
ijtc-1112	73	11	in	in	ADP
ijtc-1112	73	12	order	order	NOUN
ijtc-1112	73	13	to	to	PART
ijtc-1112	73	14	obtain	obtain	VERB
ijtc-1112	73	15	high	high	ADJ
ijtc-1112	73	16	profits	profit	NOUN
ijtc-1112	73	17	.	.	PUNCT
ijtc-1112	74	1	the	the	PRON
ijtc-1112	74	2	higher	high	ADJ
ijtc-1112	74	3	the	the	DET
ijtc-1112	74	4	company	company	NOUN
ijtc-1112	74	5	's	's	PART
ijtc-1112	74	6	profit	profit	NOUN
ijtc-1112	74	7	will	will	AUX
ijtc-1112	74	8	increase	increase	VERB
ijtc-1112	74	9	the	the	DET
ijtc-1112	74	10	company	company	NOUN
ijtc-1112	74	11	's	's	PART
ijtc-1112	74	12	value	value	NOUN
ijtc-1112	74	13	because	because	SCONJ
ijtc-1112	74	14	the	the	DET
ijtc-1112	74	15	company	company	NOUN
ijtc-1112	74	16	's	's	PART
ijtc-1112	74	17	performance	performance	NOUN
ijtc-1112	74	18	has	have	AUX
ijtc-1112	74	19	increased	increase	VERB
ijtc-1112	74	20	.	.	PUNCT
ijtc-1112	75	1	this	this	PRON
ijtc-1112	75	2	is	be	AUX
ijtc-1112	75	3	supported	support	VERB
ijtc-1112	75	4	by	by	ADP
ijtc-1112	75	5	research	research	NOUN
ijtc-1112	75	6	conducted	conduct	VERB
ijtc-1112	75	7	by	by	ADP
ijtc-1112	75	8	(	(	PUNCT
ijtc-1112	75	9	ramadhani	ramadhani	PROPN
ijtc-1112	75	10	&	&	CCONJ
ijtc-1112	75	11	;	;	PUNCT
ijtc-1112	75	12	dewi	dewi	PROPN
ijtc-1112	75	13	,	,	PUNCT
ijtc-1112	75	14	2021	2021	NUM
ijtc-1112	75	15	)	)	PUNCT
ijtc-1112	75	16	that	that	SCONJ
ijtc-1112	75	17	tax	tax	NOUN
ijtc-1112	75	18	avoidance	avoidance	NOUN
ijtc-1112	75	19	affects	affect	VERB
ijtc-1112	75	20	company	company	NOUN
ijtc-1112	75	21	value	value	NOUN
ijtc-1112	75	22	.	.	PUNCT
ijtc-1112	76	1	the	the	DET
ijtc-1112	76	2	size	size	NOUN
ijtc-1112	76	3	of	of	ADP
ijtc-1112	76	4	the	the	DET
ijtc-1112	76	5	company	company	NOUN
ijtc-1112	76	6	is	be	AUX
ijtc-1112	76	7	one	one	NUM
ijtc-1112	76	8	of	of	ADP
ijtc-1112	76	9	the	the	DET
ijtc-1112	76	10	benchmarks	benchmark	NOUN
ijtc-1112	76	11	for	for	ADP
ijtc-1112	76	12	assessing	assess	VERB
ijtc-1112	76	13	the	the	DET
ijtc-1112	76	14	condition	condition	NOUN
ijtc-1112	76	15	of	of	ADP
ijtc-1112	76	16	the	the	DET
ijtc-1112	76	17	value	value	NOUN
ijtc-1112	76	18	of	of	ADP
ijtc-1112	76	19	a	a	DET
ijtc-1112	76	20	company	company	NOUN
ijtc-1112	76	21	.	.	PUNCT
ijtc-1112	77	1	this	this	PRON
ijtc-1112	77	2	is	be	AUX
ijtc-1112	77	3	because	because	SCONJ
ijtc-1112	77	4	the	the	DET
ijtc-1112	77	5	size	size	NOUN
ijtc-1112	77	6	of	of	ADP
ijtc-1112	77	7	the	the	DET
ijtc-1112	77	8	company	company	NOUN
ijtc-1112	77	9	describes	describe	VERB
ijtc-1112	77	10	the	the	DET
ijtc-1112	77	11	condition	condition	NOUN
ijtc-1112	77	12	of	of	ADP
ijtc-1112	77	13	the	the	DET
ijtc-1112	77	14	company	company	NOUN
ijtc-1112	77	15	's	's	PART
ijtc-1112	77	16	assets	asset	NOUN
ijtc-1112	77	17	.	.	PUNCT
ijtc-1112	78	1	companies	company	NOUN
ijtc-1112	78	2	that	that	PRON
ijtc-1112	78	3	have	have	VERB
ijtc-1112	78	4	a	a	DET
ijtc-1112	78	5	high	high	ADJ
ijtc-1112	78	6	asset	asset	NOUN
ijtc-1112	78	7	value	value	NOUN
ijtc-1112	78	8	will	will	AUX
ijtc-1112	78	9	be	be	AUX
ijtc-1112	78	10	considered	consider	VERB
ijtc-1112	78	11	promising	promise	VERB
ijtc-1112	78	12	companies	company	NOUN
ijtc-1112	78	13	by	by	ADP
ijtc-1112	78	14	the	the	DET
ijtc-1112	78	15	public	public	ADJ
ijtc-1112	78	16	and	and	CCONJ
ijtc-1112	78	17	potential	potential	ADJ
ijtc-1112	78	18	investors	investor	NOUN
ijtc-1112	78	19	.	.	PUNCT
ijtc-1112	79	1	this	this	PRON
ijtc-1112	79	2	is	be	AUX
ijtc-1112	79	3	supported	support	VERB
ijtc-1112	79	4	by	by	ADP
ijtc-1112	79	5	the	the	DET
ijtc-1112	79	6	results	result	NOUN
ijtc-1112	79	7	of	of	ADP
ijtc-1112	79	8	research	research	NOUN
ijtc-1112	79	9	conducted	conduct	VERB
ijtc-1112	79	10	by	by	ADP
ijtc-1112	79	11	(	(	PUNCT
ijtc-1112	79	12	muharramah	muharramah	PROPN
ijtc-1112	79	13	&	&	CCONJ
ijtc-1112	79	14	hakim	hakim	PROPN
ijtc-1112	79	15	,	,	PUNCT
ijtc-1112	79	16	2021b)stating	2021b)state	VERB
ijtc-1112	79	17	that	that	DET
ijtc-1112	79	18	company	company	NOUN
ijtc-1112	79	19	size	size	NOUN
ijtc-1112	79	20	affects	affect	VERB
ijtc-1112	79	21	company	company	NOUN
ijtc-1112	79	22	value	value	NOUN
ijtc-1112	79	23	.	.	PUNCT
ijtc-1112	80	1	leverage	leverage	NOUN
ijtc-1112	80	2	is	be	AUX
ijtc-1112	80	3	a	a	DET
ijtc-1112	80	4	ratio	ratio	NOUN
ijtc-1112	80	5	that	that	PRON
ijtc-1112	80	6	measures	measure	VERB
ijtc-1112	80	7	the	the	DET
ijtc-1112	80	8	level	level	NOUN
ijtc-1112	80	9	of	of	ADP
ijtc-1112	80	10	debt	debt	NOUN
ijtc-1112	80	11	used	use	VERB
ijtc-1112	80	12	by	by	ADP
ijtc-1112	80	13	companies	company	NOUN
ijtc-1112	80	14	to	to	PART
ijtc-1112	80	15	finance	finance	VERB
ijtc-1112	80	16	company	company	NOUN
ijtc-1112	80	17	assets	asset	NOUN
ijtc-1112	80	18	to	to	PART
ijtc-1112	80	19	develop	develop	VERB
ijtc-1112	80	20	the	the	DET
ijtc-1112	80	21	company	company	NOUN
ijtc-1112	80	22	's	's	PART
ijtc-1112	80	23	operational	operational	ADJ
ijtc-1112	80	24	activities	activity	NOUN
ijtc-1112	80	25	and	and	CCONJ
ijtc-1112	80	26	for	for	ADP
ijtc-1112	80	27	other	other	ADJ
ijtc-1112	80	28	things	thing	NOUN
ijtc-1112	80	29	(	(	PUNCT
ijtc-1112	80	30	anggita	anggita	NOUN
ijtc-1112	80	31	,	,	PUNCT
ijtc-1112	80	32	2022b	2022b	NUM
ijtc-1112	80	33	)	)	PUNCT
ijtc-1112	80	34	.	.	PUNCT
ijtc-1112	81	1	leverage	leverage	NOUN
ijtc-1112	81	2	can	can	AUX
ijtc-1112	81	3	affect	affect	VERB
ijtc-1112	81	4	the	the	DET
ijtc-1112	81	5	value	value	NOUN
ijtc-1112	81	6	of	of	ADP
ijtc-1112	81	7	the	the	DET
ijtc-1112	81	8	company	company	NOUN
ijtc-1112	81	9	because	because	SCONJ
ijtc-1112	81	10	behind	behind	ADP
ijtc-1112	81	11	the	the	DET
ijtc-1112	81	12	high	high	ADJ
ijtc-1112	81	13	use	use	NOUN
ijtc-1112	81	14	of	of	ADP
ijtc-1112	81	15	debt	debt	NOUN
ijtc-1112	81	16	on	on	ADP
ijtc-1112	81	17	the	the	DET
ijtc-1112	81	18	company	company	NOUN
ijtc-1112	81	19	there	there	PRON
ijtc-1112	81	20	will	will	AUX
ijtc-1112	81	21	be	be	AUX
ijtc-1112	81	22	interest	interest	NOUN
ijtc-1112	81	23	costs	cost	NOUN
ijtc-1112	81	24	that	that	PRON
ijtc-1112	81	25	can	can	AUX
ijtc-1112	81	26	reduce	reduce	VERB
ijtc-1112	81	27	the	the	DET
ijtc-1112	81	28	tax	tax	NOUN
ijtc-1112	81	29	burden	burden	NOUN
ijtc-1112	81	30	imposed	impose	VERB
ijtc-1112	81	31	.	.	PUNCT
ijtc-1112	82	1	this	this	DET
ijtc-1112	82	2	idea	idea	NOUN
ijtc-1112	82	3	is	be	AUX
ijtc-1112	82	4	supported	support	VERB
ijtc-1112	82	5	by	by	ADP
ijtc-1112	82	6	research	research	NOUN
ijtc-1112	82	7	(	(	PUNCT
ijtc-1112	82	8	ramadhani	ramadhani	PROPN
ijtc-1112	82	9	&	&	CCONJ
ijtc-1112	82	10	dewi	dewi	PROPN
ijtc-1112	82	11	,	,	PUNCT
ijtc-1112	82	12	2021b	2021b	NUM
ijtc-1112	82	13	)	)	PUNCT
ijtc-1112	82	14	which	which	PRON
ijtc-1112	82	15	states	state	VERB
ijtc-1112	82	16	that	that	SCONJ
ijtc-1112	82	17	leverage	leverage	NOUN
ijtc-1112	82	18	affects	affect	VERB
ijtc-1112	82	19	company	company	NOUN
ijtc-1112	82	20	value	value	NOUN
ijtc-1112	82	21	.	.	PUNCT
ijtc-1112	83	1	based	base	VERB
ijtc-1112	83	2	on	on	ADP
ijtc-1112	83	3	the	the	DET
ijtc-1112	83	4	description	description	NOUN
ijtc-1112	83	5	above	above	ADV
ijtc-1112	83	6	,	,	PUNCT
ijtc-1112	83	7	the	the	DET
ijtc-1112	83	8	hypotheses	hypothesis	NOUN
ijtc-1112	83	9	formulated	formulate	VERB
ijtc-1112	83	10	in	in	ADP
ijtc-1112	83	11	this	this	DET
ijtc-1112	83	12	study	study	NOUN
ijtc-1112	83	13	are	be	AUX
ijtc-1112	83	14	:	:	PUNCT
ijtc-1112	83	15	h1	h1	ADJ
ijtc-1112	83	16	:	:	PUNCT
ijtc-1112	83	17	tax	tax	NOUN
ijtc-1112	83	18	avoidance	avoidance	NOUN
ijtc-1112	83	19	,	,	PUNCT
ijtc-1112	83	20	company	company	NOUN
ijtc-1112	83	21	size	size	NOUN
ijtc-1112	83	22	and	and	CCONJ
ijtc-1112	83	23	leverage	leverage	NOUN
ijtc-1112	83	24	affect	affect	VERB
ijtc-1112	83	25	company	company	NOUN
ijtc-1112	83	26	value	value	VERB
ijtc-1112	83	27	the	the	DET
ijtc-1112	83	28	effect	effect	NOUN
ijtc-1112	83	29	of	of	ADP
ijtc-1112	83	30	tax	tax	NOUN
ijtc-1112	83	31	avoidance	avoidance	NOUN
ijtc-1112	83	32	on	on	ADP
ijtc-1112	83	33	company	company	NOUN
ijtc-1112	83	34	value	value	NOUN
ijtc-1112	83	35	tax	tax	NOUN
ijtc-1112	83	36	avoidance	avoidance	NOUN
ijtc-1112	83	37	is	be	AUX
ijtc-1112	83	38	an	an	DET
ijtc-1112	83	39	action	action	NOUN
ijtc-1112	83	40	taken	take	VERB
ijtc-1112	83	41	by	by	ADP
ijtc-1112	83	42	companies	company	NOUN
ijtc-1112	83	43	to	to	PART
ijtc-1112	83	44	minimize	minimize	VERB
ijtc-1112	83	45	the	the	DET
ijtc-1112	83	46	tax	tax	NOUN
ijtc-1112	83	47	burden	burden	NOUN
ijtc-1112	83	48	imposed	impose	VERB
ijtc-1112	83	49	.	.	PUNCT
ijtc-1112	84	1	taxes	taxis	NOUN
ijtc-1112	84	2	are	be	AUX
ijtc-1112	84	3	a	a	DET
ijtc-1112	84	4	source	source	NOUN
ijtc-1112	84	5	of	of	ADP
ijtc-1112	84	6	funds	fund	NOUN
ijtc-1112	84	7	needed	need	VERB
ijtc-1112	84	8	by	by	ADP
ijtc-1112	84	9	the	the	DET
ijtc-1112	84	10	state	state	NOUN
ijtc-1112	84	11	for	for	ADP
ijtc-1112	84	12	development	development	NOUN
ijtc-1112	84	13	efforts	effort	NOUN
ijtc-1112	84	14	,	,	PUNCT
ijtc-1112	84	15	both	both	CCONJ
ijtc-1112	84	16	infrastructure	infrastructure	NOUN
ijtc-1112	84	17	and	and	CCONJ
ijtc-1112	84	18	others	other	NOUN
ijtc-1112	84	19	for	for	ADP
ijtc-1112	84	20	the	the	DET
ijtc-1112	84	21	benefit	benefit	NOUN
ijtc-1112	84	22	of	of	ADP
ijtc-1112	84	23	all	all	DET
ijtc-1112	84	24	people	people	NOUN
ijtc-1112	84	25	in	in	ADP
ijtc-1112	84	26	the	the	DET
ijtc-1112	84	27	country	country	NOUN
ijtc-1112	84	28	.	.	PUNCT
ijtc-1112	85	1	but	but	CCONJ
ijtc-1112	85	2	on	on	ADP
ijtc-1112	85	3	the	the	DET
ijtc-1112	85	4	company	company	NOUN
ijtc-1112	85	5	side	side	NOUN
ijtc-1112	85	6	,	,	PUNCT
ijtc-1112	85	7	taxes	taxis	NOUN
ijtc-1112	85	8	are	be	AUX
ijtc-1112	85	9	things	thing	NOUN
ijtc-1112	85	10	that	that	PRON
ijtc-1112	85	11	need	need	VERB
ijtc-1112	85	12	to	to	PART
ijtc-1112	85	13	be	be	AUX
ijtc-1112	85	14	carefully	carefully	ADV
ijtc-1112	85	15	calculated	calculate	VERB
ijtc-1112	85	16	.	.	PUNCT
ijtc-1112	86	1	tax	tax	NOUN
ijtc-1112	86	2	avoidance	avoidance	NOUN
ijtc-1112	86	3	actions	action	NOUN
ijtc-1112	86	4	carried	carry	VERB
ijtc-1112	86	5	out	out	ADP
ijtc-1112	86	6	by	by	ADP
ijtc-1112	86	7	the	the	DET
ijtc-1112	86	8	company	company	NOUN
ijtc-1112	86	9	aim	aim	VERB
ijtc-1112	86	10	to	to	PART
ijtc-1112	86	11	maximize	maximize	VERB
ijtc-1112	86	12	the	the	DET
ijtc-1112	86	13	profits	profit	NOUN
ijtc-1112	86	14	obtained	obtain	VERB
ijtc-1112	86	15	which	which	PRON
ijtc-1112	86	16	will	will	AUX
ijtc-1112	86	17	directly	directly	ADV
ijtc-1112	86	18	increase	increase	VERB
ijtc-1112	86	19	the	the	DET
ijtc-1112	86	20	value	value	NOUN
ijtc-1112	86	21	of	of	ADP
ijtc-1112	86	22	the	the	DET
ijtc-1112	86	23	company	company	NOUN
ijtc-1112	86	24	by	by	ADP
ijtc-1112	86	25	looking	look	VERB
ijtc-1112	86	26	at	at	ADP
ijtc-1112	86	27	the	the	DET
ijtc-1112	86	28	development	development	NOUN
ijtc-1112	86	29	of	of	ADP
ijtc-1112	86	30	profits	profit	NOUN
ijtc-1112	86	31	obtained	obtain	VERB
ijtc-1112	86	32	by	by	ADP
ijtc-1112	86	33	the	the	DET
ijtc-1112	86	34	company	company	NOUN
ijtc-1112	86	35	.	.	PUNCT
ijtc-1112	87	1	research	research	NOUN
ijtc-1112	87	2	conducted	conduct	VERB
ijtc-1112	87	3	by	by	ADP
ijtc-1112	87	4	(	(	PUNCT
ijtc-1112	87	5	nughara	nughara	PROPN
ijtc-1112	87	6	&	&	CCONJ
ijtc-1112	87	7	setiawan	setiawan	PROPN
ijtc-1112	87	8	,	,	PUNCT
ijtc-1112	87	9	2019b	2019b	NUM
ijtc-1112	87	10	;	;	PUNCT
ijtc-1112	87	11	robby	robby	PROPN
ijtc-1112	87	12	&	&	CCONJ
ijtc-1112	87	13	angery	angery	PROPN
ijtc-1112	87	14	,	,	PUNCT
ijtc-1112	87	15	2021b	2021b	NUM
ijtc-1112	87	16	)	)	PUNCT
ijtc-1112	87	17	states	state	VERB
ijtc-1112	87	18	that	that	SCONJ
ijtc-1112	87	19	tax	tax	NOUN
ijtc-1112	87	20	avoidance	avoidance	NOUN
ijtc-1112	87	21	has	have	VERB
ijtc-1112	87	22	a	a	DET
ijtc-1112	87	23	positive	positive	ADJ
ijtc-1112	87	24	effect	effect	NOUN
ijtc-1112	87	25	on	on	ADP
ijtc-1112	87	26	company	company	NOUN
ijtc-1112	87	27	value	value	NOUN
ijtc-1112	87	28	.	.	PUNCT
ijtc-1112	88	1	in	in	ADP
ijtc-1112	88	2	this	this	DET
ijtc-1112	88	3	study	study	NOUN
ijtc-1112	88	4	the	the	DET
ijtc-1112	88	5	hypothesis	hypothesis	NOUN
ijtc-1112	88	6	is	be	AUX
ijtc-1112	88	7	formulated	formulate	VERB
ijtc-1112	88	8	as	as	SCONJ
ijtc-1112	88	9	follows	follow	VERB
ijtc-1112	88	10	:	:	PUNCT
ijtc-1112	88	11	h2	h2	NOUN
ijtc-1112	88	12	:	:	PUNCT
ijtc-1112	88	13	tax	tax	NOUN
ijtc-1112	88	14	avoidance	avoidance	NOUN
ijtc-1112	88	15	has	have	VERB
ijtc-1112	88	16	a	a	DET
ijtc-1112	88	17	positive	positive	ADJ
ijtc-1112	88	18	and	and	CCONJ
ijtc-1112	88	19	significant	significant	ADJ
ijtc-1112	88	20	effect	effect	NOUN
ijtc-1112	88	21	on	on	ADP
ijtc-1112	88	22	company	company	NOUN
ijtc-1112	88	23	value	value	VERB
ijtc-1112	88	24	the	the	DET
ijtc-1112	88	25	effect	effect	NOUN
ijtc-1112	88	26	of	of	ADP
ijtc-1112	88	27	company	company	NOUN
ijtc-1112	88	28	size	size	NOUN
ijtc-1112	88	29	on	on	ADP
ijtc-1112	88	30	company	company	NOUN
ijtc-1112	88	31	value	value	VERB
ijtc-1112	88	32	the	the	DET
ijtc-1112	88	33	size	size	NOUN
ijtc-1112	88	34	of	of	ADP
ijtc-1112	88	35	the	the	DET
ijtc-1112	88	36	company	company	NOUN
ijtc-1112	88	37	has	have	VERB
ijtc-1112	88	38	a	a	DET
ijtc-1112	88	39	role	role	NOUN
ijtc-1112	88	40	as	as	ADP
ijtc-1112	88	41	a	a	DET
ijtc-1112	88	42	benchmark	benchmark	NOUN
ijtc-1112	88	43	to	to	PART
ijtc-1112	88	44	assess	assess	VERB
ijtc-1112	88	45	the	the	DET
ijtc-1112	88	46	company	company	NOUN
ijtc-1112	88	47	.	.	PUNCT
ijtc-1112	89	1	the	the	DET
ijtc-1112	89	2	size	size	NOUN
ijtc-1112	89	3	of	of	ADP
ijtc-1112	89	4	the	the	DET
ijtc-1112	89	5	company	company	NOUN
ijtc-1112	89	6	can	can	AUX
ijtc-1112	89	7	be	be	AUX
ijtc-1112	89	8	measured	measure	VERB
ijtc-1112	89	9	by	by	ADP
ijtc-1112	89	10	looking	look	VERB
ijtc-1112	89	11	at	at	ADP
ijtc-1112	89	12	the	the	DET
ijtc-1112	89	13	number	number	NOUN
ijtc-1112	89	14	of	of	ADP
ijtc-1112	89	15	assets	asset	NOUN
ijtc-1112	89	16	acquired	acquire	VERB
ijtc-1112	89	17	by	by	ADP
ijtc-1112	89	18	the	the	DET
ijtc-1112	89	19	company	company	NOUN
ijtc-1112	89	20	.	.	PUNCT
ijtc-1112	90	1	assets	asset	NOUN
ijtc-1112	90	2	become	become	VERB
ijtc-1112	90	3	important	important	ADJ
ijtc-1112	90	4	for	for	ADP
ijtc-1112	90	5	the	the	DET
ijtc-1112	90	6	company	company	NOUN
ijtc-1112	90	7	because	because	SCONJ
ijtc-1112	90	8	assets	asset	NOUN
ijtc-1112	90	9	become	become	VERB
ijtc-1112	90	10	components	component	NOUN
ijtc-1112	90	11	in	in	ADP
ijtc-1112	90	12	the	the	DET
ijtc-1112	90	13	sustainability	sustainability	NOUN
ijtc-1112	90	14	of	of	ADP
ijtc-1112	90	15	the	the	DET
ijtc-1112	90	16	company	company	NOUN
ijtc-1112	90	17	's	's	PART
ijtc-1112	90	18	operations	operation	NOUN
ijtc-1112	90	19	.	.	PUNCT
ijtc-1112	91	1	the	the	PRON
ijtc-1112	91	2	larger	large	ADJ
ijtc-1112	91	3	the	the	DET
ijtc-1112	91	4	size	size	NOUN
ijtc-1112	91	5	of	of	ADP
ijtc-1112	91	6	the	the	DET
ijtc-1112	91	7	company	company	NOUN
ijtc-1112	91	8	,	,	PUNCT
ijtc-1112	91	9	the	the	PRON
ijtc-1112	91	10	more	more	ADJ
ijtc-1112	91	11	the	the	DET
ijtc-1112	91	12	value	value	NOUN
ijtc-1112	91	13	of	of	ADP
ijtc-1112	91	14	the	the	DET
ijtc-1112	91	15	company	company	NOUN
ijtc-1112	91	16	increases	increase	VERB
ijtc-1112	91	17	because	because	SCONJ
ijtc-1112	91	18	it	it	PRON
ijtc-1112	91	19	describes	describe	VERB
ijtc-1112	91	20	the	the	DET
ijtc-1112	91	21	condition	condition	NOUN
ijtc-1112	91	22	of	of	ADP
ijtc-1112	91	23	large	large	ADJ
ijtc-1112	91	24	assets	asset	NOUN
ijtc-1112	91	25	.	.	PUNCT
ijtc-1112	92	1	companies	company	NOUN
ijtc-1112	92	2	that	that	PRON
ijtc-1112	92	3	have	have	VERB
ijtc-1112	92	4	a	a	DET
ijtc-1112	92	5	large	large	ADJ
ijtc-1112	92	6	asset	asset	NOUN
ijtc-1112	92	7	value	value	NOUN
ijtc-1112	92	8	are	be	AUX
ijtc-1112	92	9	easier	easy	ADJ
ijtc-1112	92	10	to	to	PART
ijtc-1112	92	11	gain	gain	VERB
ijtc-1112	92	12	trust	trust	NOUN
ijtc-1112	92	13	from	from	ADP
ijtc-1112	92	14	various	various	ADJ
ijtc-1112	92	15	parties	party	NOUN
ijtc-1112	92	16	so	so	SCONJ
ijtc-1112	92	17	the	the	DET
ijtc-1112	92	18	high	high	ADJ
ijtc-1112	92	19	level	level	NOUN
ijtc-1112	92	20	of	of	ADP
ijtc-1112	92	21	public	public	ADJ
ijtc-1112	92	22	trust	trust	NOUN
ijtc-1112	92	23	in	in	ADP
ijtc-1112	92	24	the	the	DET
ijtc-1112	92	25	company	company	NOUN
ijtc-1112	92	26	will	will	AUX
ijtc-1112	92	27	be	be	AUX
ijtc-1112	92	28	easy	easy	ADJ
ijtc-1112	92	29	to	to	PART
ijtc-1112	92	30	attract	attract	VERB
ijtc-1112	92	31	investors	investor	NOUN
ijtc-1112	92	32	.	.	PUNCT
ijtc-1112	93	1	research	research	NOUN
ijtc-1112	93	2	conducted	conduct	VERB
ijtc-1112	93	3	by	by	ADP
ijtc-1112	93	4	(	(	PUNCT
ijtc-1112	93	5	muharramah	muharramah	PROPN
ijtc-1112	93	6	&	&	CCONJ
ijtc-1112	93	7	hakim	hakim	PROPN
ijtc-1112	93	8	,	,	PUNCT
ijtc-1112	93	9	2021b	2021b	NUM
ijtc-1112	93	10	;	;	PUNCT
ijtc-1112	93	11	robby	robby	PROPN
ijtc-1112	93	12	&	&	CCONJ
ijtc-1112	93	13	angery	angery	PROPN
ijtc-1112	93	14	,	,	PUNCT
ijtc-1112	93	15	2021b	2021b	NUM
ijtc-1112	93	16	)	)	PUNCT
ijtc-1112	93	17	states	state	VERB
ijtc-1112	93	18	that	that	SCONJ
ijtc-1112	93	19	company	company	NOUN
ijtc-1112	93	20	size	size	NOUN
ijtc-1112	93	21	has	have	VERB
ijtc-1112	93	22	a	a	DET
ijtc-1112	93	23	positive	positive	ADJ
ijtc-1112	93	24	effect	effect	NOUN
ijtc-1112	93	25	on	on	ADP
ijtc-1112	93	26	company	company	NOUN
ijtc-1112	93	27	value	value	NOUN
ijtc-1112	93	28	.	.	PUNCT
ijtc-1112	94	1	in	in	ADP
ijtc-1112	94	2	this	this	DET
ijtc-1112	94	3	study	study	NOUN
ijtc-1112	94	4	the	the	DET
ijtc-1112	94	5	hypothesis	hypothesis	NOUN
ijtc-1112	94	6	is	be	AUX
ijtc-1112	94	7	formulated	formulate	VERB
ijtc-1112	94	8	as	as	SCONJ
ijtc-1112	94	9	follows	follow	VERB
ijtc-1112	94	10	:	:	PUNCT
ijtc-1112	94	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	94	12	determinants	determinant	NOUN
ijtc-1112	94	13	of	of	ADP
ijtc-1112	94	14	company	company	NOUN
ijtc-1112	94	15	value	value	NOUN
ijtc-1112	94	16	with	with	ADP
ijtc-1112	94	17	information	information	NOUN
ijtc-1112	94	18	transparency	transparency	NOUN
ijtc-1112	94	19	as	as	ADP
ijtc-1112	94	20	moderation	moderation	NOUN
ijtc-1112	94	21	in	in	ADP
ijtc-1112	94	22	food	food	NOUN
ijtc-1112	94	23	beverage	beverage	NOUN
ijtc-1112	94	24	sector	sector	NOUN
ijtc-1112	94	25	companies	company	NOUN
ijtc-1112	94	26	ristiyana	ristiyana	ADJ
ijtc-1112	94	27	,	,	PUNCT
ijtc-1112	94	28	atichasari	atichasari	ADV
ijtc-1112	94	29	,	,	PUNCT
ijtc-1112	94	30	andabdullah	andabdullah	PROPN
ijtc-1112	94	31	412	412	NUM
ijtc-1112	94	32	|	|	ADV
ijtc-1112	94	33	ilomata	ilomata	PROPN
ijtc-1112	94	34	international	international	ADJ
ijtc-1112	94	35	journal	journal	NOUN
ijtc-1112	94	36	of	of	ADP
ijtc-1112	94	37	tax	tax	PROPN
ijtc-1112	94	38	&	&	CCONJ
ijtc-1112	94	39	accounting	account	VERB
ijtc-1112	94	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	94	41	h3	h3	NOUN
ijtc-1112	94	42	:	:	PUNCT
ijtc-1112	94	43	company	company	NOUN
ijtc-1112	94	44	size	size	NOUN
ijtc-1112	94	45	has	have	VERB
ijtc-1112	94	46	a	a	DET
ijtc-1112	94	47	positive	positive	ADJ
ijtc-1112	94	48	and	and	CCONJ
ijtc-1112	94	49	significant	significant	ADJ
ijtc-1112	94	50	effect	effect	NOUN
ijtc-1112	94	51	on	on	ADP
ijtc-1112	94	52	company	company	NOUN
ijtc-1112	94	53	value	value	VERB
ijtc-1112	94	54	the	the	DET
ijtc-1112	94	55	effect	effect	NOUN
ijtc-1112	94	56	of	of	ADP
ijtc-1112	94	57	leverage	leverage	NOUN
ijtc-1112	94	58	on	on	ADP
ijtc-1112	94	59	company	company	NOUN
ijtc-1112	94	60	value	value	NOUN
ijtc-1112	94	61	leverage	leverage	NOUN
ijtc-1112	94	62	is	be	AUX
ijtc-1112	94	63	a	a	DET
ijtc-1112	94	64	ratio	ratio	NOUN
ijtc-1112	94	65	that	that	PRON
ijtc-1112	94	66	describes	describe	VERB
ijtc-1112	94	67	debt	debt	NOUN
ijtc-1112	94	68	conditions	condition	NOUN
ijtc-1112	94	69	such	such	ADJ
ijtc-1112	94	70	as	as	ADP
ijtc-1112	94	71	the	the	DET
ijtc-1112	94	72	source	source	NOUN
ijtc-1112	94	73	of	of	ADP
ijtc-1112	94	74	debt	debt	NOUN
ijtc-1112	94	75	used	use	VERB
ijtc-1112	94	76	by	by	ADP
ijtc-1112	94	77	a	a	DET
ijtc-1112	94	78	company	company	NOUN
ijtc-1112	94	79	to	to	PART
ijtc-1112	94	80	develop	develop	VERB
ijtc-1112	94	81	company	company	NOUN
ijtc-1112	94	82	activities	activity	NOUN
ijtc-1112	94	83	such	such	ADJ
ijtc-1112	94	84	as	as	ADP
ijtc-1112	94	85	increasing	increase	VERB
ijtc-1112	94	86	fixed	fix	VERB
ijtc-1112	94	87	assets	asset	NOUN
ijtc-1112	94	88	or	or	CCONJ
ijtc-1112	94	89	developing	develop	VERB
ijtc-1112	94	90	company	company	NOUN
ijtc-1112	94	91	investments	investment	NOUN
ijtc-1112	94	92	.	.	PUNCT
ijtc-1112	95	1	leverage	leverage	NOUN
ijtc-1112	95	2	describes	describe	VERB
ijtc-1112	95	3	the	the	DET
ijtc-1112	95	4	condition	condition	NOUN
ijtc-1112	95	5	of	of	ADP
ijtc-1112	95	6	the	the	DET
ijtc-1112	95	7	company	company	NOUN
ijtc-1112	95	8	in	in	ADP
ijtc-1112	95	9	managing	manage	VERB
ijtc-1112	95	10	its	its	PRON
ijtc-1112	95	11	debt	debt	NOUN
ijtc-1112	95	12	to	to	PART
ijtc-1112	95	13	maximize	maximize	VERB
ijtc-1112	95	14	profits	profit	NOUN
ijtc-1112	95	15	.	.	PUNCT
ijtc-1112	96	1	companies	company	NOUN
ijtc-1112	96	2	that	that	PRON
ijtc-1112	96	3	manage	manage	VERB
ijtc-1112	96	4	and	and	CCONJ
ijtc-1112	96	5	maximize	maximize	VERB
ijtc-1112	96	6	the	the	DET
ijtc-1112	96	7	source	source	NOUN
ijtc-1112	96	8	of	of	ADP
ijtc-1112	96	9	debt	debt	NOUN
ijtc-1112	96	10	funds	fund	NOUN
ijtc-1112	96	11	appropriately	appropriately	ADV
ijtc-1112	96	12	such	such	ADJ
ijtc-1112	96	13	as	as	ADP
ijtc-1112	96	14	using	use	VERB
ijtc-1112	96	15	funds	fund	NOUN
ijtc-1112	96	16	to	to	PART
ijtc-1112	96	17	develop	develop	VERB
ijtc-1112	96	18	production	production	NOUN
ijtc-1112	96	19	have	have	VERB
ijtc-1112	96	20	the	the	DET
ijtc-1112	96	21	opportunity	opportunity	NOUN
ijtc-1112	96	22	to	to	PART
ijtc-1112	96	23	increase	increase	VERB
ijtc-1112	96	24	company	company	NOUN
ijtc-1112	96	25	value	value	NOUN
ijtc-1112	96	26	.	.	PUNCT
ijtc-1112	97	1	research	research	NOUN
ijtc-1112	97	2	conducted	conduct	VERB
ijtc-1112	97	3	by	by	ADP
ijtc-1112	97	4	(	(	PUNCT
ijtc-1112	97	5	anggita	anggita	INTJ
ijtc-1112	97	6	,	,	PUNCT
ijtc-1112	97	7	2022b	2022b	NUM
ijtc-1112	97	8	;	;	PUNCT
ijtc-1112	97	9	ramadhani	ramadhani	PROPN
ijtc-1112	97	10	&	&	CCONJ
ijtc-1112	97	11	dewi	dewi	PROPN
ijtc-1112	97	12	,	,	PUNCT
ijtc-1112	97	13	2021b	2021b	NUM
ijtc-1112	97	14	)	)	PUNCT
ijtc-1112	97	15	states	state	VERB
ijtc-1112	97	16	that	that	SCONJ
ijtc-1112	97	17	leverage	leverage	NOUN
ijtc-1112	97	18	has	have	VERB
ijtc-1112	97	19	a	a	DET
ijtc-1112	97	20	positive	positive	ADJ
ijtc-1112	97	21	effect	effect	NOUN
ijtc-1112	97	22	on	on	ADP
ijtc-1112	97	23	company	company	NOUN
ijtc-1112	97	24	value	value	NOUN
ijtc-1112	97	25	.	.	PUNCT
ijtc-1112	98	1	in	in	ADP
ijtc-1112	98	2	this	this	DET
ijtc-1112	98	3	study	study	NOUN
ijtc-1112	98	4	the	the	DET
ijtc-1112	98	5	hypothesis	hypothesis	NOUN
ijtc-1112	98	6	is	be	AUX
ijtc-1112	98	7	formulated	formulate	VERB
ijtc-1112	98	8	as	as	SCONJ
ijtc-1112	98	9	follows	follow	VERB
ijtc-1112	98	10	:	:	PUNCT
ijtc-1112	98	11	h4	h4	NOUN
ijtc-1112	98	12	:	:	PUNCT
ijtc-1112	98	13	leverage	leverage	NOUN
ijtc-1112	98	14	has	have	VERB
ijtc-1112	98	15	a	a	DET
ijtc-1112	98	16	positive	positive	ADJ
ijtc-1112	98	17	and	and	CCONJ
ijtc-1112	98	18	significant	significant	ADJ
ijtc-1112	98	19	effect	effect	NOUN
ijtc-1112	98	20	on	on	ADP
ijtc-1112	98	21	company	company	NOUN
ijtc-1112	98	22	value	value	VERB
ijtc-1112	98	23	the	the	DET
ijtc-1112	98	24	effect	effect	NOUN
ijtc-1112	98	25	of	of	ADP
ijtc-1112	98	26	information	information	NOUN
ijtc-1112	98	27	transparency	transparency	NOUN
ijtc-1112	98	28	on	on	ADP
ijtc-1112	98	29	company	company	NOUN
ijtc-1112	98	30	value	value	VERB
ijtc-1112	98	31	the	the	DET
ijtc-1112	98	32	delivery	delivery	NOUN
ijtc-1112	98	33	of	of	ADP
ijtc-1112	98	34	clear	clear	ADJ
ijtc-1112	98	35	and	and	CCONJ
ijtc-1112	98	36	complete	complete	ADJ
ijtc-1112	98	37	information	information	NOUN
ijtc-1112	98	38	by	by	ADP
ijtc-1112	98	39	the	the	DET
ijtc-1112	98	40	company	company	NOUN
ijtc-1112	98	41	can	can	AUX
ijtc-1112	98	42	provide	provide	VERB
ijtc-1112	98	43	convenience	convenience	NOUN
ijtc-1112	98	44	to	to	ADP
ijtc-1112	98	45	the	the	DET
ijtc-1112	98	46	public	public	ADJ
ijtc-1112	98	47	and	and	CCONJ
ijtc-1112	98	48	potential	potential	ADJ
ijtc-1112	98	49	investors	investor	NOUN
ijtc-1112	98	50	for	for	ADP
ijtc-1112	98	51	consideration	consideration	NOUN
ijtc-1112	98	52	in	in	ADP
ijtc-1112	98	53	making	make	VERB
ijtc-1112	98	54	decisions	decision	NOUN
ijtc-1112	98	55	such	such	ADJ
ijtc-1112	98	56	as	as	ADP
ijtc-1112	98	57	investment	investment	NOUN
ijtc-1112	98	58	.	.	PUNCT
ijtc-1112	99	1	the	the	DET
ijtc-1112	99	2	delivery	delivery	NOUN
ijtc-1112	99	3	of	of	ADP
ijtc-1112	99	4	all	all	DET
ijtc-1112	99	5	forms	form	NOUN
ijtc-1112	99	6	of	of	ADP
ijtc-1112	99	7	transparent	transparent	ADJ
ijtc-1112	99	8	information	information	NOUN
ijtc-1112	99	9	provides	provide	VERB
ijtc-1112	99	10	its	its	PRON
ijtc-1112	99	11	own	own	ADJ
ijtc-1112	99	12	value	value	NOUN
ijtc-1112	99	13	benefits	benefit	NOUN
ijtc-1112	99	14	for	for	ADP
ijtc-1112	99	15	companies	company	NOUN
ijtc-1112	99	16	such	such	ADJ
ijtc-1112	99	17	as	as	ADP
ijtc-1112	99	18	avoiding	avoid	VERB
ijtc-1112	99	19	conflicts	conflict	NOUN
ijtc-1112	99	20	caused	cause	VERB
ijtc-1112	99	21	by	by	ADP
ijtc-1112	99	22	less	less	ADV
ijtc-1112	99	23	informative	informative	ADJ
ijtc-1112	99	24	delivery	delivery	NOUN
ijtc-1112	99	25	.	.	PUNCT
ijtc-1112	100	1	companies	company	NOUN
ijtc-1112	100	2	that	that	PRON
ijtc-1112	100	3	convey	convey	VERB
ijtc-1112	100	4	complete	complete	ADJ
ijtc-1112	100	5	,	,	PUNCT
ijtc-1112	100	6	clear	clear	ADJ
ijtc-1112	100	7	,	,	PUNCT
ijtc-1112	100	8	and	and	CCONJ
ijtc-1112	100	9	consistent	consistent	ADJ
ijtc-1112	100	10	information	information	NOUN
ijtc-1112	100	11	can	can	AUX
ijtc-1112	100	12	gain	gain	VERB
ijtc-1112	100	13	a	a	DET
ijtc-1112	100	14	sense	sense	NOUN
ijtc-1112	100	15	of	of	ADP
ijtc-1112	100	16	trust	trust	NOUN
ijtc-1112	100	17	in	in	ADP
ijtc-1112	100	18	the	the	DET
ijtc-1112	100	19	company	company	NOUN
ijtc-1112	100	20	so	so	SCONJ
ijtc-1112	100	21	that	that	SCONJ
ijtc-1112	100	22	investors	investor	NOUN
ijtc-1112	100	23	tend	tend	VERB
ijtc-1112	100	24	to	to	PART
ijtc-1112	100	25	maintain	maintain	VERB
ijtc-1112	100	26	their	their	PRON
ijtc-1112	100	27	investments	investment	NOUN
ijtc-1112	100	28	.	.	PUNCT
ijtc-1112	101	1	research	research	NOUN
ijtc-1112	101	2	conducted	conduct	VERB
ijtc-1112	101	3	by	by	ADP
ijtc-1112	101	4	(	(	PUNCT
ijtc-1112	101	5	rajakulanajagam	rajakulanajagam	PROPN
ijtc-1112	101	6	&	&	CCONJ
ijtc-1112	101	7	nimalathasan	nimalathasan	PROPN
ijtc-1112	101	8	,	,	PUNCT
ijtc-1112	101	9	2021b	2021b	NUM
ijtc-1112	101	10	)	)	PUNCT
ijtc-1112	101	11	states	state	VERB
ijtc-1112	101	12	that	that	SCONJ
ijtc-1112	101	13	information	information	NOUN
ijtc-1112	101	14	transparency	transparency	NOUN
ijtc-1112	101	15	has	have	VERB
ijtc-1112	101	16	a	a	DET
ijtc-1112	101	17	positive	positive	ADJ
ijtc-1112	101	18	effect	effect	NOUN
ijtc-1112	101	19	on	on	ADP
ijtc-1112	101	20	company	company	NOUN
ijtc-1112	101	21	value	value	NOUN
ijtc-1112	101	22	.	.	PUNCT
ijtc-1112	102	1	in	in	ADP
ijtc-1112	102	2	this	this	DET
ijtc-1112	102	3	study	study	NOUN
ijtc-1112	102	4	,	,	PUNCT
ijtc-1112	102	5	the	the	DET
ijtc-1112	102	6	hypothesis	hypothesis	NOUN
ijtc-1112	102	7	can	can	AUX
ijtc-1112	102	8	be	be	AUX
ijtc-1112	102	9	formulated	formulate	VERB
ijtc-1112	102	10	as	as	SCONJ
ijtc-1112	102	11	follows	follow	VERB
ijtc-1112	102	12	:	:	PUNCT
ijtc-1112	102	13	h5	h5	NOUN
ijtc-1112	102	14	:	:	PUNCT
ijtc-1112	102	15	information	information	NOUN
ijtc-1112	102	16	transparency	transparency	NOUN
ijtc-1112	102	17	has	have	VERB
ijtc-1112	102	18	a	a	DET
ijtc-1112	102	19	positive	positive	ADJ
ijtc-1112	102	20	and	and	CCONJ
ijtc-1112	102	21	significant	significant	ADJ
ijtc-1112	102	22	effect	effect	NOUN
ijtc-1112	102	23	on	on	ADP
ijtc-1112	102	24	company	company	NOUN
ijtc-1112	102	25	value	value	VERB
ijtc-1112	102	26	the	the	DET
ijtc-1112	102	27	effect	effect	NOUN
ijtc-1112	102	28	of	of	ADP
ijtc-1112	102	29	tax	tax	NOUN
ijtc-1112	102	30	avoidance	avoidance	NOUN
ijtc-1112	102	31	on	on	ADP
ijtc-1112	102	32	company	company	NOUN
ijtc-1112	102	33	value	value	NOUN
ijtc-1112	102	34	with	with	ADP
ijtc-1112	102	35	information	information	NOUN
ijtc-1112	102	36	transformation	transformation	NOUN
ijtc-1112	102	37	as	as	ADP
ijtc-1112	102	38	a	a	DET
ijtc-1112	102	39	moderation	moderation	NOUN
ijtc-1112	102	40	variable	variable	NOUN
ijtc-1112	102	41	in	in	ADP
ijtc-1112	102	42	some	some	DET
ijtc-1112	102	43	studies	study	NOUN
ijtc-1112	102	44	,	,	PUNCT
ijtc-1112	102	45	tax	tax	NOUN
ijtc-1112	102	46	avoidance	avoidance	NOUN
ijtc-1112	102	47	is	be	AUX
ijtc-1112	102	48	believed	believe	VERB
ijtc-1112	102	49	to	to	PART
ijtc-1112	102	50	affect	affect	VERB
ijtc-1112	102	51	the	the	DET
ijtc-1112	102	52	value	value	NOUN
ijtc-1112	102	53	of	of	ADP
ijtc-1112	102	54	the	the	DET
ijtc-1112	102	55	company	company	NOUN
ijtc-1112	102	56	.	.	PUNCT
ijtc-1112	103	1	this	this	PRON
ijtc-1112	103	2	is	be	AUX
ijtc-1112	103	3	supported	support	VERB
ijtc-1112	103	4	by	by	ADP
ijtc-1112	103	5	various	various	ADJ
ijtc-1112	103	6	findings	finding	NOUN
ijtc-1112	103	7	that	that	PRON
ijtc-1112	103	8	explain	explain	VERB
ijtc-1112	103	9	tax	tax	NOUN
ijtc-1112	103	10	avoidance	avoidance	NOUN
ijtc-1112	103	11	has	have	VERB
ijtc-1112	103	12	benefits	benefit	NOUN
ijtc-1112	103	13	,	,	PUNCT
ijtc-1112	103	14	namely	namely	ADV
ijtc-1112	103	15	minimizing	minimize	VERB
ijtc-1112	103	16	the	the	DET
ijtc-1112	103	17	tax	tax	NOUN
ijtc-1112	103	18	burden	burden	NOUN
ijtc-1112	103	19	and	and	CCONJ
ijtc-1112	103	20	increasing	increase	VERB
ijtc-1112	103	21	profits	profit	NOUN
ijtc-1112	103	22	obtained	obtain	VERB
ijtc-1112	103	23	.	.	PUNCT
ijtc-1112	104	1	however	however	ADV
ijtc-1112	104	2	,	,	PUNCT
ijtc-1112	104	3	some	some	DET
ijtc-1112	104	4	factors	factor	NOUN
ijtc-1112	104	5	can	can	AUX
ijtc-1112	104	6	strengthen	strengthen	VERB
ijtc-1112	104	7	or	or	CCONJ
ijtc-1112	104	8	weaken	weaken	VERB
ijtc-1112	104	9	tax	tax	NOUN
ijtc-1112	104	10	avoidance	avoidance	NOUN
ijtc-1112	104	11	efforts	effort	NOUN
ijtc-1112	104	12	to	to	PART
ijtc-1112	104	13	increase	increase	VERB
ijtc-1112	104	14	company	company	NOUN
ijtc-1112	104	15	value	value	NOUN
ijtc-1112	104	16	,	,	PUNCT
ijtc-1112	104	17	such	such	ADJ
ijtc-1112	104	18	as	as	ADP
ijtc-1112	104	19	information	information	NOUN
ijtc-1112	104	20	transparency	transparency	NOUN
ijtc-1112	104	21	.	.	PUNCT
ijtc-1112	105	1	transparency	transparency	NOUN
ijtc-1112	105	2	of	of	ADP
ijtc-1112	105	3	information	information	NOUN
ijtc-1112	105	4	carried	carry	VERB
ijtc-1112	105	5	out	out	ADP
ijtc-1112	105	6	by	by	ADP
ijtc-1112	105	7	the	the	DET
ijtc-1112	105	8	company	company	NOUN
ijtc-1112	105	9	can	can	AUX
ijtc-1112	105	10	provide	provide	VERB
ijtc-1112	105	11	benefits	benefit	NOUN
ijtc-1112	105	12	such	such	ADJ
ijtc-1112	105	13	as	as	ADP
ijtc-1112	105	14	maintaining	maintain	VERB
ijtc-1112	105	15	the	the	DET
ijtc-1112	105	16	trust	trust	NOUN
ijtc-1112	105	17	of	of	ADP
ijtc-1112	105	18	interested	interested	ADJ
ijtc-1112	105	19	parties	party	NOUN
ijtc-1112	105	20	in	in	ADP
ijtc-1112	105	21	the	the	DET
ijtc-1112	105	22	company	company	NOUN
ijtc-1112	105	23	because	because	SCONJ
ijtc-1112	105	24	it	it	PRON
ijtc-1112	105	25	discloses	disclose	VERB
ijtc-1112	105	26	various	various	ADJ
ijtc-1112	105	27	information	information	NOUN
ijtc-1112	105	28	clearly	clearly	ADV
ijtc-1112	105	29	and	and	CCONJ
ijtc-1112	105	30	completely	completely	ADV
ijtc-1112	105	31	as	as	ADP
ijtc-1112	105	32	a	a	DET
ijtc-1112	105	33	step	step	NOUN
ijtc-1112	105	34	in	in	ADP
ijtc-1112	105	35	preventing	prevent	VERB
ijtc-1112	105	36	the	the	DET
ijtc-1112	105	37	risk	risk	NOUN
ijtc-1112	105	38	of	of	ADP
ijtc-1112	105	39	tax	tax	NOUN
ijtc-1112	105	40	avoidance	avoidance	NOUN
ijtc-1112	105	41	practices	practice	NOUN
ijtc-1112	105	42	.	.	PUNCT
ijtc-1112	106	1	research	research	NOUN
ijtc-1112	106	2	conducted	conduct	VERB
ijtc-1112	106	3	by	by	ADP
ijtc-1112	106	4	(	(	PUNCT
ijtc-1112	106	5	ramadhani	ramadhani	PROPN
ijtc-1112	106	6	&	&	CCONJ
ijtc-1112	106	7	dewi	dewi	PROPN
ijtc-1112	106	8	,	,	PUNCT
ijtc-1112	106	9	2021b	2021b	NUM
ijtc-1112	106	10	)	)	PUNCT
ijtc-1112	106	11	states	state	VERB
ijtc-1112	106	12	that	that	SCONJ
ijtc-1112	106	13	information	information	NOUN
ijtc-1112	106	14	transparency	transparency	NOUN
ijtc-1112	106	15	can	can	AUX
ijtc-1112	106	16	moderate	moderate	VERB
ijtc-1112	106	17	the	the	DET
ijtc-1112	106	18	effect	effect	NOUN
ijtc-1112	106	19	of	of	ADP
ijtc-1112	106	20	tax	tax	NOUN
ijtc-1112	106	21	avoidance	avoidance	NOUN
ijtc-1112	106	22	on	on	ADP
ijtc-1112	106	23	company	company	NOUN
ijtc-1112	106	24	value	value	NOUN
ijtc-1112	106	25	.	.	PUNCT
ijtc-1112	107	1	based	base	VERB
ijtc-1112	107	2	on	on	ADP
ijtc-1112	107	3	this	this	DET
ijtc-1112	107	4	description	description	NOUN
ijtc-1112	107	5	,	,	PUNCT
ijtc-1112	107	6	it	it	PRON
ijtc-1112	107	7	can	can	AUX
ijtc-1112	107	8	formulate	formulate	VERB
ijtc-1112	107	9	hypotheses	hypothesis	NOUN
ijtc-1112	107	10	as	as	SCONJ
ijtc-1112	107	11	follows	follow	VERB
ijtc-1112	107	12	:	:	PUNCT
ijtc-1112	107	13	h6	h6	NOUN
ijtc-1112	107	14	:	:	PUNCT
ijtc-1112	107	15	information	information	NOUN
ijtc-1112	107	16	transparency	transparency	NOUN
ijtc-1112	107	17	can	can	AUX
ijtc-1112	107	18	strengthen	strengthen	VERB
ijtc-1112	107	19	the	the	DET
ijtc-1112	107	20	effect	effect	NOUN
ijtc-1112	107	21	of	of	ADP
ijtc-1112	107	22	tax	tax	NOUN
ijtc-1112	107	23	avoidance	avoidance	NOUN
ijtc-1112	107	24	on	on	ADP
ijtc-1112	107	25	company	company	NOUN
ijtc-1112	107	26	value	value	VERB
ijtc-1112	107	27	the	the	DET
ijtc-1112	107	28	effect	effect	NOUN
ijtc-1112	107	29	of	of	ADP
ijtc-1112	107	30	company	company	NOUN
ijtc-1112	107	31	size	size	NOUN
ijtc-1112	107	32	on	on	ADP
ijtc-1112	107	33	company	company	NOUN
ijtc-1112	107	34	value	value	NOUN
ijtc-1112	107	35	with	with	ADP
ijtc-1112	107	36	information	information	NOUN
ijtc-1112	107	37	transformation	transformation	NOUN
ijtc-1112	107	38	as	as	ADP
ijtc-1112	107	39	a	a	DET
ijtc-1112	107	40	moderation	moderation	NOUN
ijtc-1112	107	41	variable	variable	ADJ
ijtc-1112	107	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	107	43	determinants	determinant	NOUN
ijtc-1112	107	44	of	of	ADP
ijtc-1112	107	45	company	company	NOUN
ijtc-1112	107	46	value	value	NOUN
ijtc-1112	107	47	with	with	ADP
ijtc-1112	107	48	information	information	NOUN
ijtc-1112	107	49	transparency	transparency	NOUN
ijtc-1112	107	50	as	as	ADP
ijtc-1112	107	51	moderation	moderation	NOUN
ijtc-1112	107	52	in	in	ADP
ijtc-1112	107	53	food	food	NOUN
ijtc-1112	107	54	beverage	beverage	NOUN
ijtc-1112	107	55	sector	sector	NOUN
ijtc-1112	107	56	companies	company	NOUN
ijtc-1112	107	57	ristiyana	ristiyana	ADJ
ijtc-1112	107	58	,	,	PUNCT
ijtc-1112	107	59	atichasari	atichasari	ADV
ijtc-1112	107	60	,	,	PUNCT
ijtc-1112	107	61	andabdullah	andabdullah	PROPN
ijtc-1112	107	62	413	413	NUM
ijtc-1112	108	1	|	|	ADV
ijtc-1112	108	2	ilomata	ilomata	PROPN
ijtc-1112	108	3	international	international	ADJ
ijtc-1112	108	4	journal	journal	NOUN
ijtc-1112	108	5	of	of	ADP
ijtc-1112	108	6	tax	tax	PROPN
ijtc-1112	108	7	&	&	CCONJ
ijtc-1112	108	8	accounting	accounting	PROPN
ijtc-1112	108	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	108	10	the	the	DET
ijtc-1112	108	11	size	size	NOUN
ijtc-1112	108	12	of	of	ADP
ijtc-1112	108	13	the	the	DET
ijtc-1112	108	14	company	company	NOUN
ijtc-1112	108	15	can	can	AUX
ijtc-1112	108	16	reflect	reflect	VERB
ijtc-1112	108	17	the	the	DET
ijtc-1112	108	18	value	value	NOUN
ijtc-1112	108	19	of	of	ADP
ijtc-1112	108	20	the	the	DET
ijtc-1112	108	21	company	company	NOUN
ijtc-1112	108	22	because	because	SCONJ
ijtc-1112	108	23	it	it	PRON
ijtc-1112	108	24	describes	describe	VERB
ijtc-1112	108	25	the	the	DET
ijtc-1112	108	26	value	value	NOUN
ijtc-1112	108	27	of	of	ADP
ijtc-1112	108	28	the	the	DET
ijtc-1112	108	29	company	company	NOUN
ijtc-1112	108	30	's	's	PART
ijtc-1112	108	31	assets	asset	NOUN
ijtc-1112	108	32	.	.	PUNCT
ijtc-1112	109	1	the	the	PRON
ijtc-1112	109	2	greater	great	ADJ
ijtc-1112	109	3	the	the	DET
ijtc-1112	109	4	assets	asset	NOUN
ijtc-1112	109	5	owned	own	VERB
ijtc-1112	109	6	by	by	ADP
ijtc-1112	109	7	the	the	DET
ijtc-1112	109	8	company	company	NOUN
ijtc-1112	109	9	,	,	PUNCT
ijtc-1112	109	10	the	the	PRON
ijtc-1112	109	11	greater	great	ADJ
ijtc-1112	109	12	the	the	DET
ijtc-1112	109	13	public	public	ADJ
ijtc-1112	109	14	trust	trust	NOUN
ijtc-1112	109	15	because	because	SCONJ
ijtc-1112	109	16	the	the	DET
ijtc-1112	109	17	value	value	NOUN
ijtc-1112	109	18	of	of	ADP
ijtc-1112	109	19	a	a	DET
ijtc-1112	109	20	company	company	NOUN
ijtc-1112	109	21	's	's	PART
ijtc-1112	109	22	assets	asset	NOUN
ijtc-1112	109	23	can	can	AUX
ijtc-1112	109	24	indicate	indicate	VERB
ijtc-1112	109	25	the	the	DET
ijtc-1112	109	26	company	company	NOUN
ijtc-1112	109	27	's	's	PART
ijtc-1112	109	28	success	success	NOUN
ijtc-1112	109	29	in	in	ADP
ijtc-1112	109	30	managing	manage	VERB
ijtc-1112	109	31	company	company	NOUN
ijtc-1112	109	32	activities	activity	NOUN
ijtc-1112	109	33	.	.	PUNCT
ijtc-1112	110	1	large	large	ADJ
ijtc-1112	110	2	companies	company	NOUN
ijtc-1112	110	3	tend	tend	VERB
ijtc-1112	110	4	to	to	PART
ijtc-1112	110	5	disclose	disclose	VERB
ijtc-1112	110	6	more	more	ADV
ijtc-1112	110	7	complete	complete	ADJ
ijtc-1112	110	8	information	information	NOUN
ijtc-1112	110	9	compared	compare	VERB
ijtc-1112	110	10	to	to	ADP
ijtc-1112	110	11	smaller	small	ADJ
ijtc-1112	110	12	companies	company	NOUN
ijtc-1112	110	13	because	because	SCONJ
ijtc-1112	110	14	large	large	ADJ
ijtc-1112	110	15	-	-	PUNCT
ijtc-1112	110	16	scale	scale	NOUN
ijtc-1112	110	17	companies	company	NOUN
ijtc-1112	110	18	are	be	AUX
ijtc-1112	110	19	more	more	ADV
ijtc-1112	110	20	skilled	skilled	ADJ
ijtc-1112	110	21	in	in	ADP
ijtc-1112	110	22	information	information	NOUN
ijtc-1112	110	23	disclosure	disclosure	NOUN
ijtc-1112	110	24	.	.	PUNCT
ijtc-1112	111	1	so	so	ADV
ijtc-1112	111	2	if	if	SCONJ
ijtc-1112	111	3	the	the	DET
ijtc-1112	111	4	company	company	NOUN
ijtc-1112	111	5	is	be	AUX
ijtc-1112	111	6	increasingly	increasingly	ADV
ijtc-1112	111	7	skilled	skilled	ADJ
ijtc-1112	111	8	in	in	ADP
ijtc-1112	111	9	delivering	deliver	VERB
ijtc-1112	111	10	information	information	NOUN
ijtc-1112	111	11	,	,	PUNCT
ijtc-1112	111	12	the	the	DET
ijtc-1112	111	13	company	company	NOUN
ijtc-1112	111	14	will	will	AUX
ijtc-1112	111	15	be	be	AUX
ijtc-1112	111	16	assessed	assess	VERB
ijtc-1112	111	17	as	as	ADP
ijtc-1112	111	18	a	a	DET
ijtc-1112	111	19	company	company	NOUN
ijtc-1112	111	20	that	that	PRON
ijtc-1112	111	21	has	have	VERB
ijtc-1112	111	22	high	high	ADJ
ijtc-1112	111	23	credibility	credibility	NOUN
ijtc-1112	111	24	.	.	PUNCT
ijtc-1112	112	1	research	research	NOUN
ijtc-1112	112	2	conducted	conduct	VERB
ijtc-1112	112	3	(	(	PUNCT
ijtc-1112	112	4	septyaningrum	septyaningrum	NOUN
ijtc-1112	112	5	,	,	PUNCT
ijtc-1112	112	6	2020	2020	NUM
ijtc-1112	112	7	)	)	PUNCT
ijtc-1112	112	8	states	state	VERB
ijtc-1112	112	9	that	that	SCONJ
ijtc-1112	112	10	information	information	NOUN
ijtc-1112	112	11	transparency	transparency	NOUN
ijtc-1112	112	12	can	can	AUX
ijtc-1112	112	13	moderate	moderate	VERB
ijtc-1112	112	14	the	the	DET
ijtc-1112	112	15	influence	influence	NOUN
ijtc-1112	112	16	of	of	ADP
ijtc-1112	112	17	company	company	NOUN
ijtc-1112	112	18	size	size	NOUN
ijtc-1112	112	19	on	on	ADP
ijtc-1112	112	20	company	company	NOUN
ijtc-1112	112	21	value	value	NOUN
ijtc-1112	112	22	.	.	PUNCT
ijtc-1112	113	1	based	base	VERB
ijtc-1112	113	2	on	on	ADP
ijtc-1112	113	3	the	the	DET
ijtc-1112	113	4	description	description	NOUN
ijtc-1112	113	5	above	above	ADV
ijtc-1112	113	6	,	,	PUNCT
ijtc-1112	113	7	it	it	PRON
ijtc-1112	113	8	can	can	AUX
ijtc-1112	113	9	formulate	formulate	VERB
ijtc-1112	113	10	the	the	DET
ijtc-1112	113	11	hypothesis	hypothesis	NOUN
ijtc-1112	113	12	as	as	SCONJ
ijtc-1112	113	13	follows	follow	VERB
ijtc-1112	113	14	:	:	PUNCT
ijtc-1112	113	15	h7	h7	NOUN
ijtc-1112	113	16	:	:	PUNCT
ijtc-1112	113	17	information	information	NOUN
ijtc-1112	113	18	transparency	transparency	NOUN
ijtc-1112	113	19	can	can	AUX
ijtc-1112	113	20	strengthen	strengthen	VERB
ijtc-1112	113	21	the	the	DET
ijtc-1112	113	22	influence	influence	NOUN
ijtc-1112	113	23	of	of	ADP
ijtc-1112	113	24	company	company	NOUN
ijtc-1112	113	25	size	size	NOUN
ijtc-1112	113	26	on	on	ADP
ijtc-1112	113	27	company	company	NOUN
ijtc-1112	113	28	value	value	VERB
ijtc-1112	113	29	the	the	DET
ijtc-1112	113	30	effect	effect	NOUN
ijtc-1112	113	31	of	of	ADP
ijtc-1112	113	32	leverage	leverage	NOUN
ijtc-1112	113	33	on	on	ADP
ijtc-1112	113	34	company	company	NOUN
ijtc-1112	113	35	value	value	NOUN
ijtc-1112	113	36	with	with	ADP
ijtc-1112	113	37	information	information	NOUN
ijtc-1112	113	38	transformation	transformation	NOUN
ijtc-1112	113	39	as	as	ADP
ijtc-1112	113	40	a	a	DET
ijtc-1112	113	41	moderation	moderation	NOUN
ijtc-1112	113	42	variable	variable	ADJ
ijtc-1112	113	43	leverage	leverage	NOUN
ijtc-1112	113	44	is	be	AUX
ijtc-1112	113	45	something	something	PRON
ijtc-1112	113	46	that	that	PRON
ijtc-1112	113	47	can	can	AUX
ijtc-1112	113	48	help	help	VERB
ijtc-1112	113	49	to	to	PART
ijtc-1112	113	50	increase	increase	VERB
ijtc-1112	113	51	the	the	DET
ijtc-1112	113	52	value	value	NOUN
ijtc-1112	113	53	of	of	ADP
ijtc-1112	113	54	the	the	DET
ijtc-1112	113	55	company	company	NOUN
ijtc-1112	113	56	because	because	SCONJ
ijtc-1112	113	57	the	the	DET
ijtc-1112	113	58	company	company	NOUN
ijtc-1112	113	59	gets	get	VERB
ijtc-1112	113	60	additional	additional	ADJ
ijtc-1112	113	61	sources	source	NOUN
ijtc-1112	113	62	of	of	ADP
ijtc-1112	113	63	funds	fund	NOUN
ijtc-1112	113	64	derived	derive	VERB
ijtc-1112	113	65	from	from	ADP
ijtc-1112	113	66	debt	debt	NOUN
ijtc-1112	113	67	that	that	PRON
ijtc-1112	113	68	will	will	AUX
ijtc-1112	113	69	be	be	AUX
ijtc-1112	113	70	used	use	VERB
ijtc-1112	113	71	to	to	PART
ijtc-1112	113	72	develop	develop	VERB
ijtc-1112	113	73	company	company	NOUN
ijtc-1112	113	74	operations	operation	NOUN
ijtc-1112	113	75	.	.	PUNCT
ijtc-1112	114	1	if	if	SCONJ
ijtc-1112	114	2	the	the	DET
ijtc-1112	114	3	company	company	NOUN
ijtc-1112	114	4	can	can	AUX
ijtc-1112	114	5	manage	manage	VERB
ijtc-1112	114	6	debt	debt	NOUN
ijtc-1112	114	7	properly	properly	ADV
ijtc-1112	114	8	,	,	PUNCT
ijtc-1112	114	9	then	then	ADV
ijtc-1112	114	10	the	the	DET
ijtc-1112	114	11	company	company	NOUN
ijtc-1112	114	12	has	have	VERB
ijtc-1112	114	13	a	a	DET
ijtc-1112	114	14	greater	great	ADJ
ijtc-1112	114	15	chance	chance	NOUN
ijtc-1112	114	16	of	of	ADP
ijtc-1112	114	17	success	success	NOUN
ijtc-1112	114	18	than	than	ADP
ijtc-1112	114	19	before	before	ADV
ijtc-1112	114	20	.	.	PUNCT
ijtc-1112	115	1	a	a	DET
ijtc-1112	115	2	high	high	ADJ
ijtc-1112	115	3	level	level	NOUN
ijtc-1112	115	4	of	of	ADP
ijtc-1112	115	5	company	company	NOUN
ijtc-1112	115	6	transparency	transparency	NOUN
ijtc-1112	115	7	will	will	AUX
ijtc-1112	115	8	encourage	encourage	VERB
ijtc-1112	115	9	investor	investor	NOUN
ijtc-1112	115	10	confidence	confidence	NOUN
ijtc-1112	115	11	because	because	SCONJ
ijtc-1112	115	12	it	it	PRON
ijtc-1112	115	13	has	have	AUX
ijtc-1112	115	14	disclosed	disclose	VERB
ijtc-1112	115	15	various	various	ADJ
ijtc-1112	115	16	reports	report	NOUN
ijtc-1112	115	17	so	so	SCONJ
ijtc-1112	115	18	that	that	SCONJ
ijtc-1112	115	19	investors	investor	NOUN
ijtc-1112	115	20	will	will	AUX
ijtc-1112	115	21	maintain	maintain	VERB
ijtc-1112	115	22	their	their	PRON
ijtc-1112	115	23	investment	investment	NOUN
ijtc-1112	115	24	in	in	ADP
ijtc-1112	115	25	the	the	DET
ijtc-1112	115	26	company	company	NOUN
ijtc-1112	115	27	and	and	CCONJ
ijtc-1112	115	28	this	this	PRON
ijtc-1112	115	29	can	can	AUX
ijtc-1112	115	30	minimize	minimize	VERB
ijtc-1112	115	31	the	the	DET
ijtc-1112	115	32	risk	risk	NOUN
ijtc-1112	115	33	resulting	result	VERB
ijtc-1112	115	34	from	from	ADP
ijtc-1112	115	35	the	the	DET
ijtc-1112	115	36	level	level	NOUN
ijtc-1112	115	37	of	of	ADP
ijtc-1112	115	38	leverage	leverage	NOUN
ijtc-1112	115	39	owned	own	VERB
ijtc-1112	115	40	by	by	ADP
ijtc-1112	115	41	the	the	DET
ijtc-1112	115	42	company	company	NOUN
ijtc-1112	115	43	.	.	PUNCT
ijtc-1112	116	1	based	base	VERB
ijtc-1112	116	2	on	on	ADP
ijtc-1112	116	3	research	research	NOUN
ijtc-1112	116	4	conducted	conduct	VERB
ijtc-1112	116	5	by	by	ADP
ijtc-1112	116	6	(	(	PUNCT
ijtc-1112	116	7	ramadhani	ramadhani	PROPN
ijtc-1112	116	8	&	&	CCONJ
ijtc-1112	116	9	dewi	dewi	PROPN
ijtc-1112	116	10	,	,	PUNCT
ijtc-1112	116	11	2021b	2021b	NUM
ijtc-1112	116	12	)	)	PUNCT
ijtc-1112	116	13	states	state	VERB
ijtc-1112	116	14	that	that	SCONJ
ijtc-1112	116	15	information	information	NOUN
ijtc-1112	116	16	transparency	transparency	NOUN
ijtc-1112	116	17	can	can	AUX
ijtc-1112	116	18	moderate	moderate	VERB
ijtc-1112	116	19	the	the	DET
ijtc-1112	116	20	influence	influence	NOUN
ijtc-1112	116	21	of	of	ADP
ijtc-1112	116	22	leverage	leverage	NOUN
ijtc-1112	116	23	on	on	ADP
ijtc-1112	116	24	company	company	NOUN
ijtc-1112	116	25	value	value	NOUN
ijtc-1112	116	26	.	.	PUNCT
ijtc-1112	117	1	based	base	VERB
ijtc-1112	117	2	on	on	ADP
ijtc-1112	117	3	the	the	DET
ijtc-1112	117	4	description	description	NOUN
ijtc-1112	117	5	above	above	ADV
ijtc-1112	117	6	,	,	PUNCT
ijtc-1112	117	7	it	it	PRON
ijtc-1112	117	8	can	can	AUX
ijtc-1112	117	9	formulate	formulate	VERB
ijtc-1112	117	10	the	the	DET
ijtc-1112	117	11	hypothesis	hypothesis	NOUN
ijtc-1112	117	12	as	as	SCONJ
ijtc-1112	117	13	follows	follow	VERB
ijtc-1112	117	14	:	:	PUNCT
ijtc-1112	117	15	h8	h8	NOUN
ijtc-1112	117	16	:	:	PUNCT
ijtc-1112	117	17	corporate	corporate	ADJ
ijtc-1112	117	18	transparency	transparency	NOUN
ijtc-1112	117	19	can	can	AUX
ijtc-1112	117	20	strengthen	strengthen	VERB
ijtc-1112	117	21	the	the	DET
ijtc-1112	117	22	effect	effect	NOUN
ijtc-1112	117	23	of	of	ADP
ijtc-1112	117	24	leverage	leverage	NOUN
ijtc-1112	117	25	on	on	ADP
ijtc-1112	117	26	company	company	NOUN
ijtc-1112	117	27	value	value	NOUN
ijtc-1112	117	28	.	.	PUNCT
ijtc-1112	118	1	method	method	VERB
ijtc-1112	118	2	the	the	DET
ijtc-1112	118	3	type	type	NOUN
ijtc-1112	118	4	of	of	ADP
ijtc-1112	118	5	research	research	NOUN
ijtc-1112	118	6	data	datum	NOUN
ijtc-1112	118	7	used	use	VERB
ijtc-1112	118	8	in	in	ADP
ijtc-1112	118	9	this	this	DET
ijtc-1112	118	10	study	study	NOUN
ijtc-1112	118	11	is	be	AUX
ijtc-1112	118	12	quantitative	quantitative	ADJ
ijtc-1112	118	13	research	research	NOUN
ijtc-1112	118	14	using	use	VERB
ijtc-1112	118	15	secondary	secondary	ADJ
ijtc-1112	118	16	data	datum	NOUN
ijtc-1112	118	17	.	.	PUNCT
ijtc-1112	119	1	in	in	ADP
ijtc-1112	119	2	this	this	DET
ijtc-1112	119	3	study	study	NOUN
ijtc-1112	119	4	,	,	PUNCT
ijtc-1112	119	5	the	the	DET
ijtc-1112	119	6	population	population	NOUN
ijtc-1112	119	7	used	use	VERB
ijtc-1112	119	8	was	be	AUX
ijtc-1112	119	9	sector	sector	NOUN
ijtc-1112	119	10	manufacturing	manufacturing	NOUN
ijtc-1112	119	11	companies	company	NOUN
ijtc-1112	119	12	food	food	NOUN
ijtc-1112	119	13	beverage	beverage	NOUN
ijtc-1112	119	14	listed	list	VERB
ijtc-1112	119	15	on	on	ADP
ijtc-1112	119	16	the	the	DET
ijtc-1112	119	17	indonesia	indonesia	PROPN
ijtc-1112	119	18	stock	stock	PROPN
ijtc-1112	119	19	exchange	exchange	PROPN
ijtc-1112	119	20	(	(	PUNCT
ijtc-1112	119	21	idx	idx	PROPN
ijtc-1112	119	22	)	)	PUNCT
ijtc-1112	119	23	from	from	ADP
ijtc-1112	119	24	2017	2017	NUM
ijtc-1112	119	25	to	to	ADP
ijtc-1112	119	26	2021	2021	NUM
ijtc-1112	119	27	.	.	PUNCT
ijtc-1112	120	1	the	the	DET
ijtc-1112	120	2	total	total	ADJ
ijtc-1112	120	3	population	population	NOUN
ijtc-1112	120	4	used	use	VERB
ijtc-1112	120	5	is	be	AUX
ijtc-1112	120	6	72	72	NUM
ijtc-1112	120	7	companies	company	NOUN
ijtc-1112	120	8	.	.	PUNCT
ijtc-1112	121	1	this	this	PRON
ijtc-1112	121	2	can	can	AUX
ijtc-1112	121	3	be	be	AUX
ijtc-1112	121	4	obtained	obtain	VERB
ijtc-1112	121	5	by	by	ADP
ijtc-1112	121	6	accessing	access	VERB
ijtc-1112	121	7	the	the	DET
ijtc-1112	121	8	data	datum	NOUN
ijtc-1112	121	9	available	available	ADJ
ijtc-1112	121	10	on	on	ADP
ijtc-1112	121	11	the	the	DET
ijtc-1112	121	12	official	official	ADJ
ijtc-1112	121	13	website	website	NOUN
ijtc-1112	121	14	of	of	ADP
ijtc-1112	121	15	the	the	DET
ijtc-1112	121	16	indonesia	indonesia	PROPN
ijtc-1112	121	17	stock	stock	PROPN
ijtc-1112	121	18	exchange	exchange	PROPN
ijtc-1112	121	19	(	(	PUNCT
ijtc-1112	121	20	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1112	121	21	)	)	PUNCT
ijtc-1112	121	22	.	.	PUNCT
ijtc-1112	122	1	the	the	DET
ijtc-1112	122	2	sampling	sample	VERB
ijtc-1112	122	3	technique	technique	NOUN
ijtc-1112	122	4	used	use	VERB
ijtc-1112	122	5	in	in	ADP
ijtc-1112	122	6	this	this	DET
ijtc-1112	122	7	study	study	NOUN
ijtc-1112	122	8	is	be	AUX
ijtc-1112	122	9	the	the	DET
ijtc-1112	122	10	method	method	NOUN
ijtc-1112	122	11	of	of	ADP
ijtc-1112	122	12	nonprobability	nonprobability	NOUN
ijtc-1112	122	13	sampling	sample	VERB
ijtc-1112	122	14	by	by	ADP
ijtc-1112	122	15	technique	technique	NOUN
ijtc-1112	122	16	purposive	purposive	ADJ
ijtc-1112	122	17	sampling	sampling	NOUN
ijtc-1112	122	18	.	.	PUNCT
ijtc-1112	123	1	purposive	purposive	ADJ
ijtc-1112	123	2	sampling	sampling	NOUN
ijtc-1112	123	3	is	be	AUX
ijtc-1112	123	4	a	a	DET
ijtc-1112	123	5	sampling	sampling	NOUN
ijtc-1112	123	6	technique	technique	NOUN
ijtc-1112	123	7	by	by	ADP
ijtc-1112	123	8	sets	set	VERB
ijtc-1112	123	9	various	various	ADJ
ijtc-1112	123	10	criteria	criterion	NOUN
ijtc-1112	123	11	as	as	ADP
ijtc-1112	123	12	conditions	condition	NOUN
ijtc-1112	123	13	that	that	PRON
ijtc-1112	123	14	must	must	AUX
ijtc-1112	123	15	be	be	AUX
ijtc-1112	123	16	met	meet	VERB
ijtc-1112	123	17	from	from	ADP
ijtc-1112	123	18	the	the	DET
ijtc-1112	123	19	number	number	NOUN
ijtc-1112	123	20	of	of	ADP
ijtc-1112	123	21	populations	population	NOUN
ijtc-1112	123	22	used	use	VERB
ijtc-1112	123	23	.	.	PUNCT
ijtc-1112	124	1	after	after	ADP
ijtc-1112	124	2	using	use	VERB
ijtc-1112	124	3	the	the	DET
ijtc-1112	124	4	purposive	purposive	ADJ
ijtc-1112	124	5	sampling	sampling	NOUN
ijtc-1112	124	6	method	method	NOUN
ijtc-1112	124	7	to	to	PART
ijtc-1112	124	8	determine	determine	VERB
ijtc-1112	124	9	the	the	DET
ijtc-1112	124	10	number	number	NOUN
ijtc-1112	124	11	of	of	ADP
ijtc-1112	124	12	samples	sample	NOUN
ijtc-1112	124	13	used	use	VERB
ijtc-1112	124	14	,	,	PUNCT
ijtc-1112	124	15	a	a	DET
ijtc-1112	124	16	research	research	NOUN
ijtc-1112	124	17	sample	sample	NOUN
ijtc-1112	124	18	of	of	ADP
ijtc-1112	124	19	13	13	NUM
ijtc-1112	124	20	companies	company	NOUN
ijtc-1112	124	21	from	from	ADP
ijtc-1112	124	22	a	a	DET
ijtc-1112	124	23	research	research	NOUN
ijtc-1112	124	24	population	population	NOUN
ijtc-1112	124	25	of	of	ADP
ijtc-1112	124	26	72	72	NUM
ijtc-1112	124	27	companies	company	NOUN
ijtc-1112	124	28	was	be	AUX
ijtc-1112	124	29	obtained	obtain	VERB
ijtc-1112	124	30	.	.	PUNCT
ijtc-1112	125	1	the	the	DET
ijtc-1112	125	2	data	datum	NOUN
ijtc-1112	125	3	analysis	analysis	NOUN
ijtc-1112	125	4	technique	technique	NOUN
ijtc-1112	125	5	uses	use	VERB
ijtc-1112	125	6	panel	panel	NOUN
ijtc-1112	125	7	data	datum	NOUN
ijtc-1112	125	8	regression	regression	NOUN
ijtc-1112	125	9	by	by	ADP
ijtc-1112	125	10	first	first	ADV
ijtc-1112	125	11	looking	look	VERB
ijtc-1112	125	12	for	for	ADP
ijtc-1112	125	13	a	a	DET
ijtc-1112	125	14	suitable	suitable	ADJ
ijtc-1112	125	15	model	model	NOUN
ijtc-1112	125	16	estimate	estimate	NOUN
ijtc-1112	125	17	using	use	VERB
ijtc-1112	125	18	the	the	DET
ijtc-1112	125	19	chow	chow	PROPN
ijtc-1112	125	20	test	test	NOUN
ijtc-1112	125	21	.	.	PUNCT
ijtc-1112	126	1	hausman	hausman	PROPN
ijtc-1112	126	2	test	test	NOUN
ijtc-1112	126	3	and	and	CCONJ
ijtc-1112	126	4	langrange	langrange	NOUN
ijtc-1112	126	5	multiplier	multipli	ADJ
ijtc-1112	126	6	test	test	NOUN
ijtc-1112	126	7	.	.	PUNCT
ijtc-1112	127	1	after	after	ADP
ijtc-1112	127	2	that	that	PRON
ijtc-1112	127	3	,	,	PUNCT
ijtc-1112	127	4	proceed	proceed	VERB
ijtc-1112	127	5	with	with	ADP
ijtc-1112	127	6	classical	classical	ADJ
ijtc-1112	127	7	assumption	assumption	NOUN
ijtc-1112	127	8	testing	testing	NOUN
ijtc-1112	127	9	(	(	PUNCT
ijtc-1112	127	10	normality	normality	NOUN
ijtc-1112	127	11	test	test	NOUN
ijtc-1112	127	12	,	,	PUNCT
ijtc-1112	127	13	multicollinearity	multicollinearity	NOUN
ijtc-1112	127	14	test	test	NOUN
ijtc-1112	127	15	,	,	PUNCT
ijtc-1112	127	16	autocorrelation	autocorrelation	NOUN
ijtc-1112	127	17	test	test	NOUN
ijtc-1112	127	18	,	,	PUNCT
ijtc-1112	127	19	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1112	127	20	test	test	NOUN
ijtc-1112	127	21	)	)	PUNCT
ijtc-1112	127	22	.	.	PUNCT
ijtc-1112	128	1	testing	test	VERB
ijtc-1112	128	2	for	for	ADP
ijtc-1112	128	3	moderation	moderation	NOUN
ijtc-1112	128	4	using	use	VERB
ijtc-1112	128	5	moderated	moderated	ADJ
ijtc-1112	128	6	regression	regression	NOUN
ijtc-1112	128	7	analysis	analysis	NOUN
ijtc-1112	128	8	(	(	PUNCT
ijtc-1112	128	9	mra	mra	NOUN
ijtc-1112	128	10	)	)	PUNCT
ijtc-1112	128	11	.	.	PUNCT
ijtc-1112	129	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	129	2	http://www.idx.co.id/	http://www.idx.co.id/	PROPN
ijtc-1112	129	3	determinants	determinant	NOUN
ijtc-1112	129	4	of	of	ADP
ijtc-1112	129	5	company	company	NOUN
ijtc-1112	129	6	value	value	NOUN
ijtc-1112	129	7	with	with	ADP
ijtc-1112	129	8	information	information	NOUN
ijtc-1112	129	9	transparency	transparency	NOUN
ijtc-1112	129	10	as	as	ADP
ijtc-1112	129	11	moderation	moderation	NOUN
ijtc-1112	129	12	in	in	ADP
ijtc-1112	129	13	food	food	NOUN
ijtc-1112	129	14	beverage	beverage	NOUN
ijtc-1112	129	15	sector	sector	NOUN
ijtc-1112	129	16	companies	company	NOUN
ijtc-1112	129	17	ristiyana	ristiyana	ADJ
ijtc-1112	129	18	,	,	PUNCT
ijtc-1112	129	19	atichasari	atichasari	ADV
ijtc-1112	129	20	,	,	PUNCT
ijtc-1112	129	21	andabdullah	andabdullah	VERB
ijtc-1112	129	22	414	414	NUM
ijtc-1112	129	23	|	|	ADV
ijtc-1112	129	24	ilomata	ilomata	PROPN
ijtc-1112	129	25	international	international	ADJ
ijtc-1112	129	26	journal	journal	NOUN
ijtc-1112	129	27	of	of	ADP
ijtc-1112	129	28	tax	tax	PROPN
ijtc-1112	129	29	&	&	CCONJ
ijtc-1112	129	30	accounting	accounting	PROPN
ijtc-1112	129	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	129	32	to	to	PART
ijtc-1112	129	33	measure	measure	VERB
ijtc-1112	129	34	the	the	DET
ijtc-1112	129	35	variables	variable	NOUN
ijtc-1112	129	36	used	use	VERB
ijtc-1112	129	37	in	in	ADP
ijtc-1112	129	38	this	this	DET
ijtc-1112	129	39	study	study	NOUN
ijtc-1112	129	40	using	use	VERB
ijtc-1112	129	41	various	various	ADJ
ijtc-1112	129	42	formulas	formula	NOUN
ijtc-1112	129	43	as	as	SCONJ
ijtc-1112	129	44	follows	follow	VERB
ijtc-1112	129	45	:	:	PUNCT
ijtc-1112	129	46	company	company	NOUN
ijtc-1112	129	47	value	value	NOUN
ijtc-1112	129	48	:	:	PUNCT
ijtc-1112	129	49	to	to	PART
ijtc-1112	129	50	calculate	calculate	VERB
ijtc-1112	129	51	the	the	DET
ijtc-1112	129	52	value	value	NOUN
ijtc-1112	129	53	of	of	ADP
ijtc-1112	129	54	the	the	DET
ijtc-1112	129	55	enterprise	enterprise	NOUN
ijtc-1112	129	56	can	can	AUX
ijtc-1112	129	57	use	use	VERB
ijtc-1112	129	58	the	the	DET
ijtc-1112	129	59	formula	formula	NOUN
ijtc-1112	129	60	(	(	PUNCT
ijtc-1112	129	61	anggita	anggita	INTJ
ijtc-1112	129	62	,	,	PUNCT
ijtc-1112	129	63	2022b	2022b	NUM
ijtc-1112	129	64	):	):	PUNCT
ijtc-1112	129	65	pbv=	pbv=	PROPN
ijtc-1112	129	66	price	price	NOUN
ijtc-1112	129	67	per	per	ADP
ijtc-1112	129	68	share	share	NOUN
ijtc-1112	129	69	book	book	NOUN
ijtc-1112	129	70	value	value	NOUN
ijtc-1112	129	71	per	per	ADP
ijtc-1112	129	72	share	share	NOUN
ijtc-1112	129	73	tax	tax	NOUN
ijtc-1112	129	74	avoidance	avoidance	NOUN
ijtc-1112	129	75	:	:	PUNCT
ijtc-1112	129	76	to	to	PART
ijtc-1112	129	77	calculate	calculate	VERB
ijtc-1112	129	78	tax	tax	NOUN
ijtc-1112	129	79	avoidance	avoidance	NOUN
ijtc-1112	129	80	can	can	AUX
ijtc-1112	129	81	use	use	VERB
ijtc-1112	129	82	the	the	DET
ijtc-1112	129	83	formula	formula	NOUN
ijtc-1112	129	84	(	(	PUNCT
ijtc-1112	129	85	nughara	nughara	PROPN
ijtc-1112	129	86	&	&	CCONJ
ijtc-1112	129	87	setiawan	setiawan	PROPN
ijtc-1112	129	88	,	,	PUNCT
ijtc-1112	129	89	2019b	2019b	NUM
ijtc-1112	129	90	)	)	PUNCT
ijtc-1112	129	91	etr=	etr=	PROPN
ijtc-1112	129	92	income	income	NOUN
ijtc-1112	129	93	tax	tax	NOUN
ijtc-1112	129	94	expense	expense	NOUN
ijtc-1112	129	95	profit	profit	NOUN
ijtc-1112	129	96	before	before	ADP
ijtc-1112	129	97	tax	tax	NOUN
ijtc-1112	129	98	company	company	NOUN
ijtc-1112	129	99	size	size	NOUN
ijtc-1112	129	100	:	:	PUNCT
ijtc-1112	129	101	to	to	PART
ijtc-1112	129	102	calculate	calculate	VERB
ijtc-1112	129	103	the	the	DET
ijtc-1112	129	104	size	size	NOUN
ijtc-1112	129	105	of	of	ADP
ijtc-1112	129	106	the	the	DET
ijtc-1112	129	107	enterprise	enterprise	NOUN
ijtc-1112	129	108	can	can	AUX
ijtc-1112	129	109	use	use	VERB
ijtc-1112	129	110	the	the	DET
ijtc-1112	129	111	formula	formula	NOUN
ijtc-1112	129	112	(	(	PUNCT
ijtc-1112	129	113	robby	robby	PROPN
ijtc-1112	129	114	&	&	CCONJ
ijtc-1112	129	115	angery	angery	PROPN
ijtc-1112	129	116	,	,	PUNCT
ijtc-1112	129	117	2021b	2021b	NUM
ijtc-1112	129	118	):	):	PUNCT
ijtc-1112	129	119	company	company	NOUN
ijtc-1112	129	120	size=	size=	NUM
ijtc-1112	130	1	ln	ln	ADJ
ijtc-1112	131	1	(	(	PUNCT
ijtc-1112	131	2	total	total	ADJ
ijtc-1112	131	3	assets	asset	NOUN
ijtc-1112	131	4	)	)	PUNCT
ijtc-1112	131	5	leverage	leverage	NOUN
ijtc-1112	131	6	:	:	PUNCT
ijtc-1112	131	7	to	to	PART
ijtc-1112	131	8	calculate	calculate	VERB
ijtc-1112	131	9	the	the	DET
ijtc-1112	131	10	leverage	leverage	NOUN
ijtc-1112	131	11	can	can	AUX
ijtc-1112	131	12	use	use	VERB
ijtc-1112	131	13	the	the	DET
ijtc-1112	131	14	formula	formula	NOUN
ijtc-1112	131	15	(	(	PUNCT
ijtc-1112	131	16	hidayat	hidayat	PROPN
ijtc-1112	131	17	,	,	PUNCT
ijtc-1112	131	18	2019b	2019b	NUM
ijtc-1112	131	19	)	)	PUNCT
ijtc-1112	131	20	:	:	PUNCT
ijtc-1112	132	1	der=	der=	NUM
ijtc-1112	132	2	total	total	ADJ
ijtc-1112	132	3	liquidity	liquidity	NOUN
ijtc-1112	132	4	total	total	NOUN
ijtc-1112	132	5	equity	equity	NOUN
ijtc-1112	132	6	information	information	NOUN
ijtc-1112	132	7	transparency	transparency	NOUN
ijtc-1112	132	8	:	:	PUNCT
ijtc-1112	132	9	to	to	PART
ijtc-1112	132	10	calculate	calculate	VERB
ijtc-1112	132	11	the	the	DET
ijtc-1112	132	12	transparency	transparency	NOUN
ijtc-1112	132	13	of	of	ADP
ijtc-1112	132	14	information	information	NOUN
ijtc-1112	132	15	can	can	AUX
ijtc-1112	132	16	use	use	VERB
ijtc-1112	132	17	the	the	DET
ijtc-1112	132	18	following	follow	VERB
ijtc-1112	132	19	formula	formula	NOUN
ijtc-1112	132	20	(	(	PUNCT
ijtc-1112	132	21	supriatiningsih	supriatiningsih	PROPN
ijtc-1112	132	22	&	&	CCONJ
ijtc-1112	132	23	jamil	jamil	PROPN
ijtc-1112	132	24	,	,	PUNCT
ijtc-1112	132	25	2021	2021	NUM
ijtc-1112	132	26	):	):	PUNCT
ijtc-1112	132	27	ti=	ti=	PROPN
ijtc-1112	132	28	number	number	NOUN
ijtc-1112	132	29	of	of	ADP
ijtc-1112	132	30	items	item	NOUN
ijtc-1112	132	31	disclosed	disclose	VERB
ijtc-1112	132	32	total	total	ADJ
ijtc-1112	132	33	number	number	NOUN
ijtc-1112	132	34	of	of	ADP
ijtc-1112	132	35	items	item	NOUN
ijtc-1112	132	36	the	the	DET
ijtc-1112	132	37	data	data	NOUN
ijtc-1112	132	38	analysis	analysis	NOUN
ijtc-1112	132	39	technique	technique	NOUN
ijtc-1112	132	40	used	use	VERB
ijtc-1112	132	41	in	in	ADP
ijtc-1112	132	42	this	this	DET
ijtc-1112	132	43	study	study	NOUN
ijtc-1112	132	44	is	be	AUX
ijtc-1112	132	45	moderated	moderate	VERB
ijtc-1112	132	46	regression	regression	NOUN
ijtc-1112	132	47	analysis	analysis	NOUN
ijtc-1112	132	48	(	(	PUNCT
ijtc-1112	132	49	mra	mra	NOUN
ijtc-1112	132	50	)	)	PUNCT
ijtc-1112	132	51	.	.	PUNCT
ijtc-1112	133	1	result	result	NOUN
ijtc-1112	133	2	and	and	CCONJ
ijtc-1112	133	3	discussion	discussion	NOUN
ijtc-1112	133	4	there	there	PRON
ijtc-1112	133	5	are	be	VERB
ijtc-1112	133	6	3	3	NUM
ijtc-1112	133	7	-	-	PUNCT
ijtc-1112	133	8	panel	panel	NOUN
ijtc-1112	133	9	data	datum	NOUN
ijtc-1112	133	10	regression	regression	NOUN
ijtc-1112	133	11	models	model	NOUN
ijtc-1112	133	12	carried	carry	VERB
ijtc-1112	133	13	out	out	ADP
ijtc-1112	133	14	.	.	PUNCT
ijtc-1112	134	1	model	model	NOUN
ijtc-1112	134	2	1	1	NUM
ijtc-1112	134	3	tests	test	VERB
ijtc-1112	134	4	the	the	DET
ijtc-1112	134	5	influence	influence	NOUN
ijtc-1112	134	6	of	of	ADP
ijtc-1112	134	7	tax	tax	NOUN
ijtc-1112	134	8	avoidance	avoidance	NOUN
ijtc-1112	134	9	,	,	PUNCT
ijtc-1112	134	10	company	company	NOUN
ijtc-1112	134	11	size	size	NOUN
ijtc-1112	134	12	and	and	CCONJ
ijtc-1112	134	13	leverage	leverage	NOUN
ijtc-1112	134	14	on	on	ADP
ijtc-1112	134	15	company	company	NOUN
ijtc-1112	134	16	value	value	NOUN
ijtc-1112	134	17	.	.	PUNCT
ijtc-1112	135	1	model	model	NOUN
ijtc-1112	135	2	2	2	NUM
ijtc-1112	135	3	tests	test	NOUN
ijtc-1112	135	4	tax	tax	NOUN
ijtc-1112	135	5	avoidance	avoidance	NOUN
ijtc-1112	135	6	,	,	PUNCT
ijtc-1112	135	7	company	company	NOUN
ijtc-1112	135	8	size	size	NOUN
ijtc-1112	135	9	,	,	PUNCT
ijtc-1112	135	10	leverage	leverage	NOUN
ijtc-1112	135	11	and	and	CCONJ
ijtc-1112	135	12	information	information	NOUN
ijtc-1112	135	13	transparency	transparency	NOUN
ijtc-1112	135	14	on	on	ADP
ijtc-1112	135	15	company	company	NOUN
ijtc-1112	135	16	value	value	NOUN
ijtc-1112	135	17	.	.	PUNCT
ijtc-1112	136	1	model	model	NOUN
ijtc-1112	136	2	3	3	NUM
ijtc-1112	136	3	tests	test	NOUN
ijtc-1112	136	4	whether	whether	SCONJ
ijtc-1112	136	5	information	information	NOUN
ijtc-1112	136	6	transparency	transparency	NOUN
ijtc-1112	136	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	136	8	determinants	determinant	NOUN
ijtc-1112	136	9	of	of	ADP
ijtc-1112	136	10	company	company	NOUN
ijtc-1112	136	11	value	value	NOUN
ijtc-1112	136	12	with	with	ADP
ijtc-1112	136	13	information	information	NOUN
ijtc-1112	136	14	transparency	transparency	NOUN
ijtc-1112	136	15	as	as	ADP
ijtc-1112	136	16	moderation	moderation	NOUN
ijtc-1112	136	17	in	in	ADP
ijtc-1112	136	18	food	food	NOUN
ijtc-1112	136	19	beverage	beverage	NOUN
ijtc-1112	136	20	sector	sector	NOUN
ijtc-1112	136	21	companies	company	NOUN
ijtc-1112	136	22	ristiyana	ristiyana	ADJ
ijtc-1112	136	23	,	,	PUNCT
ijtc-1112	136	24	atichasari	atichasari	ADV
ijtc-1112	136	25	,	,	PUNCT
ijtc-1112	136	26	andabdullah	andabdullah	PROPN
ijtc-1112	136	27	415	415	NUM
ijtc-1112	137	1	|	|	ADV
ijtc-1112	137	2	ilomata	ilomata	PROPN
ijtc-1112	137	3	international	international	ADJ
ijtc-1112	137	4	journal	journal	NOUN
ijtc-1112	137	5	of	of	ADP
ijtc-1112	137	6	tax	tax	PROPN
ijtc-1112	137	7	&	&	CCONJ
ijtc-1112	137	8	accounting	accounting	PROPN
ijtc-1112	137	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	137	10	can	can	AUX
ijtc-1112	137	11	moderate	moderate	VERB
ijtc-1112	137	12	the	the	DET
ijtc-1112	137	13	partial	partial	ADJ
ijtc-1112	137	14	influence	influence	NOUN
ijtc-1112	137	15	of	of	ADP
ijtc-1112	137	16	tax	tax	NOUN
ijtc-1112	137	17	avoidance	avoidance	NOUN
ijtc-1112	137	18	,	,	PUNCT
ijtc-1112	137	19	company	company	NOUN
ijtc-1112	137	20	size	size	NOUN
ijtc-1112	137	21	and	and	CCONJ
ijtc-1112	137	22	leverage	leverage	NOUN
ijtc-1112	137	23	on	on	ADP
ijtc-1112	137	24	company	company	NOUN
ijtc-1112	137	25	value	value	NOUN
ijtc-1112	137	26	.	.	PUNCT
ijtc-1112	138	1	to	to	PART
ijtc-1112	138	2	determine	determine	VERB
ijtc-1112	138	3	the	the	DET
ijtc-1112	138	4	panel	panel	NOUN
ijtc-1112	138	5	data	datum	NOUN
ijtc-1112	138	6	regression	regression	NOUN
ijtc-1112	138	7	model	model	NOUN
ijtc-1112	138	8	used	use	VERB
ijtc-1112	138	9	,	,	PUNCT
ijtc-1112	138	10	various	various	ADJ
ijtc-1112	138	11	tests	test	NOUN
ijtc-1112	138	12	are	be	AUX
ijtc-1112	138	13	needed	need	VERB
ijtc-1112	138	14	such	such	ADJ
ijtc-1112	138	15	as	as	ADP
ijtc-1112	138	16	the	the	DET
ijtc-1112	138	17	chow	chow	PROPN
ijtc-1112	138	18	,	,	PUNCT
ijtc-1112	138	19	hausman	hausman	ADJ
ijtc-1112	138	20	,	,	PUNCT
ijtc-1112	138	21	and	and	CCONJ
ijtc-1112	138	22	lagrange	lagrange	NOUN
ijtc-1112	138	23	multiplier	multiplier	ADV
ijtc-1112	138	24	(	(	PUNCT
ijtc-1112	138	25	lm	lm	INTJ
ijtc-1112	138	26	)	)	PUNCT
ijtc-1112	138	27	test	test	NOUN
ijtc-1112	138	28	.	.	PUNCT
ijtc-1112	139	1	the	the	DET
ijtc-1112	139	2	following	follow	VERB
ijtc-1112	139	3	are	be	AUX
ijtc-1112	139	4	the	the	DET
ijtc-1112	139	5	test	test	NOUN
ijtc-1112	139	6	results	result	NOUN
ijtc-1112	139	7	in	in	ADP
ijtc-1112	139	8	the	the	DET
ijtc-1112	139	9	selection	selection	NOUN
ijtc-1112	139	10	of	of	ADP
ijtc-1112	139	11	panel	panel	NOUN
ijtc-1112	139	12	data	datum	NOUN
ijtc-1112	139	13	regression	regression	NOUN
ijtc-1112	139	14	models	model	NOUN
ijtc-1112	139	15	.	.	PUNCT
ijtc-1112	140	1	table	table	NOUN
ijtc-1112	140	2	1	1	NUM
ijtc-1112	140	3	.	.	X
ijtc-1112	140	4	chow	chow	PROPN
ijtc-1112	140	5	test	test	NOUN
ijtc-1112	140	6	model	model	PROPN
ijtc-1112	140	7	prob	prob	PROPN
ijtc-1112	140	8	.	.	PUNCT
ijtc-1112	141	1	cross	cross	ADJ
ijtc-1112	141	2	-	-	NOUN
ijtc-1112	141	3	section	section	ADJ
ijtc-1112	141	4	chi	chi	ADJ
ijtc-1112	141	5	-	-	PUNCT
ijtc-1112	141	6	square	square	ADJ
ijtc-1112	141	7	1	1	NUM
ijtc-1112	141	8	0,0000	0,0000	NUM
ijtc-1112	141	9	2	2	NUM
ijtc-1112	141	10	0,0000	0,0000	NUM
ijtc-1112	141	11	3	3	NUM
ijtc-1112	141	12	0,0000	0,0000	NUM
ijtc-1112	141	13	source	source	NOUN
ijtc-1112	141	14	:	:	PUNCT
ijtc-1112	141	15	data	data	NOUN
ijtc-1112	141	16	process	process	NOUN
ijtc-1112	141	17	,	,	PUNCT
ijtc-1112	141	18	2023	2023	NUM
ijtc-1112	141	19	based	base	VERB
ijtc-1112	141	20	on	on	ADP
ijtc-1112	141	21	the	the	DET
ijtc-1112	141	22	table	table	NOUN
ijtc-1112	141	23	1	1	NUM
ijtc-1112	141	24	,	,	PUNCT
ijtc-1112	141	25	prob	prob	NOUN
ijtc-1112	141	26	-	-	PUNCT
ijtc-1112	141	27	values	value	NOUN
ijtc-1112	141	28	for	for	ADP
ijtc-1112	141	29	models	model	NOUN
ijtc-1112	141	30	1	1	NUM
ijtc-1112	141	31	,	,	PUNCT
ijtc-1112	141	32	2	2	NUM
ijtc-1112	141	33	and	and	CCONJ
ijtc-1112	141	34	3	3	NUM
ijtc-1112	141	35	are	be	AUX
ijtc-1112	141	36	0.0000	0.0000	NUM
ijtc-1112	141	37	<	<	X
ijtc-1112	141	38	0.05	0.05	NUM
ijtc-1112	141	39	,	,	PUNCT
ijtc-1112	141	40	then	then	ADV
ijtc-1112	141	41	the	the	DET
ijtc-1112	141	42	model	model	NOUN
ijtc-1112	141	43	used	use	VERB
ijtc-1112	141	44	was	be	AUX
ijtc-1112	141	45	the	the	DET
ijtc-1112	141	46	fixe	fixe	ADJ
ijtc-1112	141	47	effect	effect	NOUN
ijtc-1112	141	48	model	model	NOUN
ijtc-1112	141	49	.	.	PUNCT
ijtc-1112	142	1	table	table	NOUN
ijtc-1112	142	2	2	2	NUM
ijtc-1112	142	3	.	.	PUNCT
ijtc-1112	142	4	hausman	hausman	PROPN
ijtc-1112	142	5	test	test	PROPN
ijtc-1112	142	6	model	model	PROPN
ijtc-1112	142	7	prob	prob	PROPN
ijtc-1112	142	8	.	.	PUNCT
ijtc-1112	143	1	cross	cross	ADJ
ijtc-1112	143	2	-	-	ADJ
ijtc-1112	143	3	section	section	ADJ
ijtc-1112	143	4	random	random	ADJ
ijtc-1112	143	5	1	1	NUM
ijtc-1112	143	6	0,0000	0,0000	NUM
ijtc-1112	143	7	2	2	NUM
ijtc-1112	143	8	0,0000	0,0000	NUM
ijtc-1112	143	9	3	3	NUM
ijtc-1112	143	10	0,0008	0,0008	NOUN
ijtc-1112	143	11	source	source	NOUN
ijtc-1112	143	12	:	:	PUNCT
ijtc-1112	143	13	data	data	NOUN
ijtc-1112	143	14	process	process	NOUN
ijtc-1112	143	15	,	,	PUNCT
ijtc-1112	143	16	2023	2023	NUM
ijtc-1112	143	17	based	base	VERB
ijtc-1112	143	18	on	on	ADP
ijtc-1112	143	19	the	the	DET
ijtc-1112	143	20	table	table	NOUN
ijtc-1112	143	21	2	2	NUM
ijtc-1112	143	22	,	,	PUNCT
ijtc-1112	143	23	values	value	NOUN
ijtc-1112	143	24	for	for	ADP
ijtc-1112	143	25	models	model	NOUN
ijtc-1112	143	26	1	1	NUM
ijtc-1112	143	27	and	and	CCONJ
ijtc-1112	143	28	2	2	NUM
ijtc-1112	143	29	are	be	AUX
ijtc-1112	143	30	0.0000	0.0000	NUM
ijtc-1112	143	31	and	and	CCONJ
ijtc-1112	143	32	model	model	NOUN
ijtc-1112	143	33	3	3	NUM
ijtc-1112	143	34	are	be	AUX
ijtc-1112	143	35	0.0008	0.0008	NUM
ijtc-1112	143	36	<	<	X
ijtc-1112	143	37	0.05	0.05	NUM
ijtc-1112	143	38	,	,	PUNCT
ijtc-1112	143	39	so	so	SCONJ
ijtc-1112	143	40	the	the	DET
ijtc-1112	143	41	model	model	NOUN
ijtc-1112	143	42	used	use	VERB
ijtc-1112	143	43	used	use	VERB
ijtc-1112	143	44	was	be	AUX
ijtc-1112	143	45	the	the	DET
ijtc-1112	143	46	fixe	fixe	ADJ
ijtc-1112	143	47	effect	effect	NOUN
ijtc-1112	143	48	model	model	NOUN
ijtc-1112	143	49	,	,	PUNCT
ijtc-1112	143	50	so	so	SCONJ
ijtc-1112	143	51	there	there	PRON
ijtc-1112	143	52	are	be	VERB
ijtc-1112	143	53	no	no	DET
ijtc-1112	143	54	need	need	NOUN
ijtc-1112	143	55	to	to	PART
ijtc-1112	143	56	do	do	AUX
ijtc-1112	143	57	a	a	DET
ijtc-1112	143	58	lm	lm	ADJ
ijtc-1112	143	59	test	test	NOUN
ijtc-1112	143	60	.	.	PUNCT
ijtc-1112	144	1	classical	classical	ADJ
ijtc-1112	144	2	assumption	assumption	NOUN
ijtc-1112	144	3	test	test	NOUN
ijtc-1112	144	4	1	1	NUM
ijtc-1112	144	5	)	)	PUNCT
ijtc-1112	144	6	normality	normality	NOUN
ijtc-1112	144	7	test	test	NOUN
ijtc-1112	144	8	table	table	NOUN
ijtc-1112	144	9	3	3	NUM
ijtc-1112	144	10	.	.	PUNCT
ijtc-1112	144	11	normality	normality	NOUN
ijtc-1112	144	12	test	test	NOUN
ijtc-1112	144	13	model	model	NOUN
ijtc-1112	144	14	prob	prob	PROPN
ijtc-1112	144	15	.	.	PUNCT
ijtc-1112	145	1	jarque	jarque	PROPN
ijtc-1112	145	2	bera	bera	NOUN
ijtc-1112	145	3	1	1	NUM
ijtc-1112	145	4	0.443	0.443	NUM
ijtc-1112	145	5	1.625	1.625	NUM
ijtc-1112	145	6	2	2	NUM
ijtc-1112	145	7	0.486	0.486	NUM
ijtc-1112	145	8	1.536	1.536	NUM
ijtc-1112	145	9	3	3	NUM
ijtc-1112	145	10	0.763	0.763	NUM
ijtc-1112	145	11	0.538	0.538	NUM
ijtc-1112	145	12	source	source	NOUN
ijtc-1112	145	13	:	:	PUNCT
ijtc-1112	145	14	data	data	NOUN
ijtc-1112	145	15	process	process	NOUN
ijtc-1112	145	16	,	,	PUNCT
ijtc-1112	145	17	2023	2023	NUM
ijtc-1112	145	18	based	base	VERB
ijtc-1112	145	19	on	on	ADP
ijtc-1112	145	20	the	the	DET
ijtc-1112	145	21	table	table	NOUN
ijtc-1112	145	22	3	3	NUM
ijtc-1112	145	23	,	,	PUNCT
ijtc-1112	145	24	model	model	NOUN
ijtc-1112	145	25	1	1	NUM
ijtc-1112	145	26	,	,	PUNCT
ijtc-1112	145	27	2	2	NUM
ijtc-1112	145	28	and	and	CCONJ
ijtc-1112	145	29	3	3	NUM
ijtc-1112	145	30	have	have	VERB
ijtc-1112	145	31	probability	probability	NOUN
ijtc-1112	145	32	value	value	NOUN
ijtc-1112	145	33	>	>	X
ijtc-1112	145	34	0.05	0.05	NUM
ijtc-1112	145	35	,	,	PUNCT
ijtc-1112	145	36	this	this	PRON
ijtc-1112	145	37	means	mean	VERB
ijtc-1112	145	38	that	that	SCONJ
ijtc-1112	145	39	models	model	NOUN
ijtc-1112	145	40	1	1	NUM
ijtc-1112	145	41	,	,	PUNCT
ijtc-1112	145	42	2	2	NUM
ijtc-1112	145	43	and	and	CCONJ
ijtc-1112	145	44	3	3	NUM
ijtc-1112	145	45	are	be	AUX
ijtc-1112	145	46	normally	normally	ADV
ijtc-1112	145	47	distributed	distribute	VERB
ijtc-1112	145	48	.	.	PUNCT
ijtc-1112	146	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	146	2	determinants	determinant	NOUN
ijtc-1112	146	3	of	of	ADP
ijtc-1112	146	4	company	company	NOUN
ijtc-1112	146	5	value	value	NOUN
ijtc-1112	146	6	with	with	ADP
ijtc-1112	146	7	information	information	NOUN
ijtc-1112	146	8	transparency	transparency	NOUN
ijtc-1112	146	9	as	as	ADP
ijtc-1112	146	10	moderation	moderation	NOUN
ijtc-1112	146	11	in	in	ADP
ijtc-1112	146	12	food	food	NOUN
ijtc-1112	146	13	beverage	beverage	NOUN
ijtc-1112	146	14	sector	sector	NOUN
ijtc-1112	146	15	companies	company	NOUN
ijtc-1112	146	16	ristiyana	ristiyana	ADJ
ijtc-1112	146	17	,	,	PUNCT
ijtc-1112	146	18	atichasari	atichasari	ADV
ijtc-1112	146	19	,	,	PUNCT
ijtc-1112	146	20	andabdullah	andabdullah	PROPN
ijtc-1112	146	21	416	416	NUM
ijtc-1112	146	22	|	|	ADV
ijtc-1112	146	23	ilomata	ilomata	PROPN
ijtc-1112	146	24	international	international	ADJ
ijtc-1112	146	25	journal	journal	NOUN
ijtc-1112	146	26	of	of	ADP
ijtc-1112	146	27	tax	tax	PROPN
ijtc-1112	146	28	&	&	CCONJ
ijtc-1112	146	29	accounting	account	VERB
ijtc-1112	146	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	146	31	2	2	NUM
ijtc-1112	146	32	)	)	PUNCT
ijtc-1112	146	33	multicolliniearity	multicolliniearity	NOUN
ijtc-1112	146	34	test	test	NOUN
ijtc-1112	146	35	table	table	NOUN
ijtc-1112	146	36	4	4	NUM
ijtc-1112	146	37	.	.	PUNCT
ijtc-1112	147	1	multicollinearity	multicollinearity	NOUN
ijtc-1112	147	2	test	test	NOUN
ijtc-1112	147	3	model	model	NOUN
ijtc-1112	147	4	cv	cv	PROPN
ijtc-1112	147	5	cs	cs	PROPN
ijtc-1112	147	6	lv	lv	PROPN
ijtc-1112	147	7	it	it	PRON
ijtc-1112	147	8	cv*it	cv*it	NOUN
ijtc-1112	147	9	cs*it	cs*it	VERB
ijtc-1112	147	10	lv*it	lv*it	NOUN
ijtc-1112	147	11	1	1	NUM
ijtc-1112	147	12	1.012916	1.012916	NUM
ijtc-1112	147	13	1.106885	1.106885	NUM
ijtc-1112	147	14	1.120400	1.120400	NUM
ijtc-1112	147	15	2	2	NUM
ijtc-1112	147	16	1.058933	1.058933	NUM
ijtc-1112	147	17	1.129777	1.129777	NUM
ijtc-1112	147	18	1.197090	1.197090	NUM
ijtc-1112	147	19	1.156757	1.156757	NUM
ijtc-1112	147	20	3	3	NUM
ijtc-1112	147	21	1.949384	1.949384	NUM
ijtc-1112	147	22	1.256463	1.256463	NUM
ijtc-1112	147	23	1.306154	1.306154	NUM
ijtc-1112	147	24	1.155511	1.155511	NUM
ijtc-1112	147	25	1.999960	1.999960	NUM
ijtc-1112	147	26	1.400150	1.400150	NUM
ijtc-1112	147	27	1.434804	1.434804	NUM
ijtc-1112	147	28	source	source	NOUN
ijtc-1112	147	29	:	:	PUNCT
ijtc-1112	147	30	data	data	NOUN
ijtc-1112	147	31	process	process	NOUN
ijtc-1112	147	32	,	,	PUNCT
ijtc-1112	147	33	2023	2023	NUM
ijtc-1112	147	34	note	note	NOUN
ijtc-1112	147	35	:	:	PUNCT
ijtc-1112	147	36	cv	cv	ADJ
ijtc-1112	147	37	:	:	PUNCT
ijtc-1112	147	38	company	company	NOUN
ijtc-1112	147	39	value	value	NOUN
ijtc-1112	147	40	,	,	PUNCT
ijtc-1112	147	41	cs	cs	PROPN
ijtc-1112	147	42	:	:	PUNCT
ijtc-1112	147	43	company	company	NOUN
ijtc-1112	147	44	size	size	NOUN
ijtc-1112	147	45	,	,	PUNCT
ijtc-1112	147	46	lv	lv	ADJ
ijtc-1112	147	47	:	:	PUNCT
ijtc-1112	147	48	leverage	leverage	NOUN
ijtc-1112	147	49	,	,	PUNCT
ijtc-1112	147	50	it	it	PRON
ijtc-1112	147	51	:	:	PUNCT
ijtc-1112	147	52	information	information	NOUN
ijtc-1112	147	53	transparency	transparency	NOUN
ijtc-1112	147	54	,	,	PUNCT
ijtc-1112	147	55	cv*it	cv*it	NOUN
ijtc-1112	147	56	:	:	PUNCT
ijtc-1112	147	57	interaction	interaction	NOUN
ijtc-1112	147	58	between	between	ADP
ijtc-1112	147	59	company	company	NOUN
ijtc-1112	147	60	value	value	NOUN
ijtc-1112	147	61	with	with	ADP
ijtc-1112	147	62	information	information	NOUN
ijtc-1112	147	63	transparency	transparency	NOUN
ijtc-1112	147	64	,	,	PUNCT
ijtc-1112	147	65	cs*it	cs*it	VERB
ijtc-1112	147	66	:	:	PUNCT
ijtc-1112	147	67	interaction	interaction	NOUN
ijtc-1112	147	68	between	between	ADP
ijtc-1112	147	69	company	company	NOUN
ijtc-1112	147	70	size	size	NOUN
ijtc-1112	147	71	with	with	ADP
ijtc-1112	147	72	information	information	NOUN
ijtc-1112	147	73	transparency	transparency	NOUN
ijtc-1112	147	74	,	,	PUNCT
ijtc-1112	147	75	lv*it	lv*it	NOUN
ijtc-1112	147	76	:	:	PUNCT
ijtc-1112	147	77	interaction	interaction	NOUN
ijtc-1112	147	78	between	between	ADP
ijtc-1112	147	79	leverage	leverage	NOUN
ijtc-1112	147	80	with	with	ADP
ijtc-1112	147	81	information	information	NOUN
ijtc-1112	147	82	transparency	transparency	NOUN
ijtc-1112	147	83	based	base	VERB
ijtc-1112	147	84	on	on	ADP
ijtc-1112	147	85	the	the	DET
ijtc-1112	147	86	table	table	NOUN
ijtc-1112	147	87	4	4	NUM
ijtc-1112	147	88	,	,	PUNCT
ijtc-1112	147	89	values	value	NOUN
ijtc-1112	147	90	are	be	AUX
ijtc-1112	147	91	obtained	obtain	VERB
ijtc-1112	147	92	centered	center	VERB
ijtc-1112	147	93	the	the	DET
ijtc-1112	147	94	vif	vif	NOUN
ijtc-1112	147	95	of	of	ADP
ijtc-1112	147	96	each	each	DET
ijtc-1112	147	97	variable	variable	NOUN
ijtc-1112	147	98	for	for	ADP
ijtc-1112	147	99	models	model	NOUN
ijtc-1112	147	100	1,2	1,2	NUM
ijtc-1112	147	101	and	and	CCONJ
ijtc-1112	147	102	3	3	NUM
ijtc-1112	147	103	<	<	X
ijtc-1112	147	104	10.0	10.0	NUM
ijtc-1112	147	105	,	,	PUNCT
ijtc-1112	147	106	this	this	PRON
ijtc-1112	147	107	means	mean	VERB
ijtc-1112	147	108	models	model	NOUN
ijtc-1112	147	109	1	1	NUM
ijtc-1112	147	110	,	,	PUNCT
ijtc-1112	147	111	2	2	NUM
ijtc-1112	147	112	and	and	CCONJ
ijtc-1112	147	113	3	3	NUM
ijtc-1112	147	114	are	be	AUX
ijtc-1112	147	115	not	not	PART
ijtc-1112	147	116	symptoms	symptom	NOUN
ijtc-1112	147	117	of	of	ADP
ijtc-1112	147	118	multicollinearity	multicollinearity	NOUN
ijtc-1112	147	119	.	.	PUNCT
ijtc-1112	148	1	3	3	X
ijtc-1112	148	2	)	)	PUNCT
ijtc-1112	148	3	autocorrelation	autocorrelation	NOUN
ijtc-1112	148	4	test	test	NOUN
ijtc-1112	148	5	table	table	NOUN
ijtc-1112	148	6	5	5	NUM
ijtc-1112	148	7	.	.	X
ijtc-1112	148	8	autocorrelation	autocorrelation	NOUN
ijtc-1112	148	9	test	test	NOUN
ijtc-1112	148	10	model	model	NOUN
ijtc-1112	148	11	durbinwatson	durbinwatson	PROPN
ijtc-1112	148	12	stat	stat	PROPN
ijtc-1112	148	13	1	1	NUM
ijtc-1112	148	14	2.014949	2.014949	NUM
ijtc-1112	148	15	2	2	NUM
ijtc-1112	148	16	2.103251	2.103251	NUM
ijtc-1112	148	17	3	3	NUM
ijtc-1112	148	18	2.180238	2.180238	NUM
ijtc-1112	148	19	source	source	NOUN
ijtc-1112	148	20	:	:	PUNCT
ijtc-1112	148	21	data	data	NOUN
ijtc-1112	148	22	process	process	NOUN
ijtc-1112	148	23	,	,	PUNCT
ijtc-1112	148	24	2023	2023	NUM
ijtc-1112	148	25	based	base	VERB
ijtc-1112	148	26	on	on	ADP
ijtc-1112	148	27	the	the	DET
ijtc-1112	148	28	table	table	NOUN
ijtc-1112	148	29	5	5	NUM
ijtc-1112	148	30	,	,	PUNCT
ijtc-1112	148	31	dw	dw	NOUN
ijtc-1112	148	32	values	value	NOUN
ijtc-1112	148	33	for	for	ADP
ijtc-1112	148	34	models	model	NOUN
ijtc-1112	148	35	1	1	NUM
ijtc-1112	148	36	,	,	PUNCT
ijtc-1112	148	37	2	2	NUM
ijtc-1112	148	38	and	and	CCONJ
ijtc-1112	148	39	3	3	NUM
ijtc-1112	148	40	are	be	AUX
ijtc-1112	148	41	obtained	obtain	VERB
ijtc-1112	148	42	2.014949	2.014949	NUM
ijtc-1112	148	43	,	,	PUNCT
ijtc-1112	148	44	2.103251	2.103251	NUM
ijtc-1112	148	45	,	,	PUNCT
ijtc-1112	148	46	and	and	CCONJ
ijtc-1112	148	47	2.180238	2.180238	NUM
ijtc-1112	148	48	.	.	PUNCT
ijtc-1112	149	1	with	with	ADP
ijtc-1112	149	2	a	a	DET
ijtc-1112	149	3	sample	sample	NOUN
ijtc-1112	149	4	of	of	ADP
ijtc-1112	149	5	50	50	NUM
ijtc-1112	149	6	companies	company	NOUN
ijtc-1112	149	7	because	because	SCONJ
ijtc-1112	149	8	there	there	PRON
ijtc-1112	149	9	are	be	VERB
ijtc-1112	149	10	outlier	outlier	NOUN
ijtc-1112	149	11	data	datum	NOUN
ijtc-1112	149	12	when	when	SCONJ
ijtc-1112	149	13	carrying	carry	VERB
ijtc-1112	149	14	out	out	ADP
ijtc-1112	149	15	the	the	DET
ijtc-1112	149	16	normality	normality	NOUN
ijtc-1112	149	17	test	test	NOUN
ijtc-1112	149	18	,	,	PUNCT
ijtc-1112	149	19	the	the	DET
ijtc-1112	149	20	du	du	NOUN
ijtc-1112	149	21	value	value	NOUN
ijtc-1112	149	22	is	be	AUX
ijtc-1112	149	23	obtained	obtain	VERB
ijtc-1112	149	24	at	at	ADP
ijtc-1112	149	25	1.7214	1.7214	NUM
ijtc-1112	149	26	and	and	CCONJ
ijtc-1112	149	27	4	4	NUM
ijtc-1112	149	28	-	-	SYM
ijtc-1112	149	29	du	du	NOUN
ijtc-1112	149	30	2.2786	2.2786	NUM
ijtc-1112	149	31	.	.	PUNCT
ijtc-1112	150	1	based	base	VERB
ijtc-1112	150	2	on	on	ADP
ijtc-1112	150	3	these	these	DET
ijtc-1112	150	4	values	value	NOUN
ijtc-1112	150	5	,	,	PUNCT
ijtc-1112	150	6	models	model	NOUN
ijtc-1112	150	7	1	1	NUM
ijtc-1112	150	8	and	and	CCONJ
ijtc-1112	150	9	2	2	NUM
ijtc-1112	150	10	have	have	VERB
ijtc-1112	150	11	no	no	DET
ijtc-1112	150	12	autocorrelation	autocorrelation	NOUN
ijtc-1112	150	13	symptoms	symptom	NOUN
ijtc-1112	150	14	while	while	SCONJ
ijtc-1112	150	15	model	model	NOUN
ijtc-1112	150	16	3	3	NUM
ijtc-1112	150	17	obtained	obtain	VERB
ijtc-1112	150	18	dw	dw	NOUN
ijtc-1112	150	19	value	value	NOUN
ijtc-1112	150	20	2.180238	2.180238	NUM
ijtc-1112	150	21	with	with	ADP
ijtc-1112	150	22	du	du	PROPN
ijtc-1112	150	23	value	value	NOUN
ijtc-1112	150	24	1.7209	1.7209	NUM
ijtc-1112	150	25	and	and	CCONJ
ijtc-1112	150	26	4	4	NUM
ijtc-1112	150	27	-	-	NUM
ijtc-1112	150	28	du	du	NOUN
ijtc-1112	150	29	2.2791	2.2791	NUM
ijtc-1112	150	30	,	,	PUNCT
ijtc-1112	150	31	it	it	PRON
ijtc-1112	150	32	can	can	AUX
ijtc-1112	150	33	be	be	AUX
ijtc-1112	150	34	concluded	conclude	VERB
ijtc-1112	150	35	that	that	SCONJ
ijtc-1112	150	36	model	model	NOUN
ijtc-1112	150	37	3	3	NUM
ijtc-1112	150	38	has	have	VERB
ijtc-1112	150	39	no	no	DET
ijtc-1112	150	40	autocorrelation	autocorrelation	NOUN
ijtc-1112	150	41	symptoms	symptom	NOUN
ijtc-1112	150	42	.	.	PUNCT
ijtc-1112	151	1	4	4	X
ijtc-1112	151	2	)	)	PUNCT
ijtc-1112	151	3	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1112	151	4	test	test	NOUN
ijtc-1112	151	5	table	table	NOUN
ijtc-1112	151	6	6	6	NUM
ijtc-1112	151	7	.	.	PUNCT
ijtc-1112	152	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1112	152	2	test	test	PROPN
ijtc-1112	152	3	model	model	PROPN
ijtc-1112	152	4	cv	cv	PROPN
ijtc-1112	152	5	cs	cs	PROPN
ijtc-1112	152	6	lv	lv	PROPN
ijtc-1112	152	7	it	it	PRON
ijtc-1112	152	8	cv*it	cv*it	NOUN
ijtc-1112	152	9	cs*it	cs*it	VERB
ijtc-1112	152	10	lv*it	lv*it	NOUN
ijtc-1112	152	11	1	1	NUM
ijtc-1112	152	12	0.3675	0.3675	NUM
ijtc-1112	152	13	0.1056	0.1056	NUM
ijtc-1112	152	14	0.5596	0.5596	NUM
ijtc-1112	152	15	2	2	NUM
ijtc-1112	152	16	0.2476	0.2476	NUM
ijtc-1112	152	17	0.0792	0.0792	NUM
ijtc-1112	152	18	0.3058	0.3058	NUM
ijtc-1112	152	19	0.3346	0.3346	NUM
ijtc-1112	152	20	3	3	NUM
ijtc-1112	152	21	0.2630	0.2630	NUM
ijtc-1112	152	22	0.5071	0.5071	NUM
ijtc-1112	152	23	0.1834	0.1834	NUM
ijtc-1112	152	24	0.1371	0.1371	NUM
ijtc-1112	152	25	0.4770	0.4770	NUM
ijtc-1112	152	26	0.8320	0.8320	NUM
ijtc-1112	152	27	0.4809	0.4809	NUM
ijtc-1112	152	28	source	source	NOUN
ijtc-1112	152	29	:	:	PUNCT
ijtc-1112	152	30	data	data	NOUN
ijtc-1112	152	31	process	process	NOUN
ijtc-1112	152	32	,	,	PUNCT
ijtc-1112	152	33	2023	2023	NUM
ijtc-1112	152	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	152	35	determinants	determinant	NOUN
ijtc-1112	152	36	of	of	ADP
ijtc-1112	152	37	company	company	NOUN
ijtc-1112	152	38	value	value	NOUN
ijtc-1112	152	39	with	with	ADP
ijtc-1112	152	40	information	information	NOUN
ijtc-1112	152	41	transparency	transparency	NOUN
ijtc-1112	152	42	as	as	ADP
ijtc-1112	152	43	moderation	moderation	NOUN
ijtc-1112	152	44	in	in	ADP
ijtc-1112	152	45	food	food	NOUN
ijtc-1112	152	46	beverage	beverage	NOUN
ijtc-1112	152	47	sector	sector	NOUN
ijtc-1112	152	48	companies	company	NOUN
ijtc-1112	152	49	ristiyana	ristiyana	ADJ
ijtc-1112	152	50	,	,	PUNCT
ijtc-1112	152	51	atichasari	atichasari	ADV
ijtc-1112	152	52	,	,	PUNCT
ijtc-1112	152	53	andabdullah	andabdullah	VERB
ijtc-1112	152	54	417	417	NUM
ijtc-1112	152	55	|	|	ADV
ijtc-1112	152	56	ilomata	ilomata	PROPN
ijtc-1112	152	57	international	international	ADJ
ijtc-1112	152	58	journal	journal	NOUN
ijtc-1112	152	59	of	of	ADP
ijtc-1112	152	60	tax	tax	PROPN
ijtc-1112	152	61	&	&	CCONJ
ijtc-1112	152	62	accounting	accounting	PROPN
ijtc-1112	152	63	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	152	64	note	note	NOUN
ijtc-1112	152	65	:	:	PUNCT
ijtc-1112	152	66	cv	cv	ADJ
ijtc-1112	152	67	:	:	PUNCT
ijtc-1112	152	68	company	company	NOUN
ijtc-1112	152	69	value	value	NOUN
ijtc-1112	152	70	,	,	PUNCT
ijtc-1112	152	71	cs	cs	PROPN
ijtc-1112	152	72	:	:	PUNCT
ijtc-1112	152	73	company	company	NOUN
ijtc-1112	152	74	size	size	NOUN
ijtc-1112	152	75	,	,	PUNCT
ijtc-1112	152	76	lv	lv	ADJ
ijtc-1112	152	77	:	:	PUNCT
ijtc-1112	152	78	leverage	leverage	NOUN
ijtc-1112	152	79	,	,	PUNCT
ijtc-1112	152	80	it	it	PRON
ijtc-1112	152	81	:	:	PUNCT
ijtc-1112	152	82	information	information	NOUN
ijtc-1112	152	83	transparency	transparency	NOUN
ijtc-1112	152	84	,	,	PUNCT
ijtc-1112	152	85	cv*it	cv*it	NOUN
ijtc-1112	152	86	:	:	PUNCT
ijtc-1112	152	87	interaction	interaction	NOUN
ijtc-1112	152	88	between	between	ADP
ijtc-1112	152	89	company	company	NOUN
ijtc-1112	152	90	value	value	NOUN
ijtc-1112	152	91	with	with	ADP
ijtc-1112	152	92	information	information	NOUN
ijtc-1112	152	93	transparency	transparency	NOUN
ijtc-1112	152	94	,	,	PUNCT
ijtc-1112	152	95	cs*it	cs*it	VERB
ijtc-1112	152	96	:	:	PUNCT
ijtc-1112	152	97	interaction	interaction	NOUN
ijtc-1112	152	98	between	between	ADP
ijtc-1112	152	99	company	company	NOUN
ijtc-1112	152	100	size	size	NOUN
ijtc-1112	152	101	with	with	ADP
ijtc-1112	152	102	information	information	NOUN
ijtc-1112	152	103	transparency	transparency	NOUN
ijtc-1112	152	104	,	,	PUNCT
ijtc-1112	152	105	lv*it	lv*it	NOUN
ijtc-1112	152	106	:	:	PUNCT
ijtc-1112	152	107	interaction	interaction	NOUN
ijtc-1112	152	108	between	between	ADP
ijtc-1112	152	109	leverage	leverage	NOUN
ijtc-1112	152	110	with	with	ADP
ijtc-1112	152	111	information	information	NOUN
ijtc-1112	152	112	transparency	transparency	NOUN
ijtc-1112	152	113	based	base	VERB
ijtc-1112	152	114	on	on	ADP
ijtc-1112	152	115	the	the	DET
ijtc-1112	152	116	table	table	NOUN
ijtc-1112	152	117	6	6	NUM
ijtc-1112	152	118	,	,	PUNCT
ijtc-1112	152	119	results	result	NOUN
ijtc-1112	152	120	in	in	ADP
ijtc-1112	152	121	models	model	NOUN
ijtc-1112	152	122	1	1	NUM
ijtc-1112	152	123	,	,	PUNCT
ijtc-1112	152	124	2	2	NUM
ijtc-1112	152	125	and	and	CCONJ
ijtc-1112	152	126	3	3	NUM
ijtc-1112	152	127	,	,	PUNCT
ijtc-1112	152	128	the	the	DET
ijtc-1112	152	129	probability	probability	NOUN
ijtc-1112	152	130	value	value	NOUN
ijtc-1112	152	131	of	of	ADP
ijtc-1112	152	132	each	each	DET
ijtc-1112	152	133	variable	variable	NOUN
ijtc-1112	152	134	>	>	ADV
ijtc-1112	152	135	0.05	0.05	NUM
ijtc-1112	152	136	,	,	PUNCT
ijtc-1112	152	137	this	this	PRON
ijtc-1112	152	138	means	mean	VERB
ijtc-1112	152	139	in	in	ADP
ijtc-1112	152	140	models	model	NOUN
ijtc-1112	152	141	1	1	NUM
ijtc-1112	152	142	,	,	PUNCT
ijtc-1112	152	143	2	2	NUM
ijtc-1112	152	144	and	and	CCONJ
ijtc-1112	152	145	3	3	NUM
ijtc-1112	152	146	there	there	PRON
ijtc-1112	152	147	are	be	VERB
ijtc-1112	152	148	no	no	DET
ijtc-1112	152	149	symptoms	symptom	NOUN
ijtc-1112	152	150	of	of	ADP
ijtc-1112	152	151	heteroscedasticity	heteroscedasticity	PROPN
ijtc-1112	152	152	.	.	PUNCT
ijtc-1112	153	1	model	model	NOUN
ijtc-1112	153	2	test	test	NOUN
ijtc-1112	153	3	table	table	NOUN
ijtc-1112	153	4	7	7	NUM
ijtc-1112	153	5	.	.	PUNCT
ijtc-1112	153	6	model	model	PROPN
ijtc-1112	153	7	test	test	NOUN
ijtc-1112	153	8	model	model	NOUN
ijtc-1112	153	9	adjusted	adjust	VERB
ijtc-1112	153	10	r	r	NOUN
ijtc-1112	153	11	square	square	ADJ
ijtc-1112	153	12	f	f	NOUN
ijtc-1112	153	13	-	-	PUNCT
ijtc-1112	153	14	stat	stat	VERB
ijtc-1112	153	15	sig	sig	NOUN
ijtc-1112	153	16	1	1	NUM
ijtc-1112	153	17	0,7615	0,7615	NUM
ijtc-1112	153	18	18.39466	18.39466	NUM
ijtc-1112	153	19	0.0000	0.0000	NUM
ijtc-1112	153	20	2	2	NUM
ijtc-1112	153	21	0,7520	0,7520	NOUN
ijtc-1112	153	22	18.15475	18.15475	NUM
ijtc-1112	153	23	0.0000	0.0000	NUM
ijtc-1112	153	24	3	3	NUM
ijtc-1112	153	25	0,5405	0,5405	PROPN
ijtc-1112	153	26	3.006901	3.006901	NUM
ijtc-1112	153	27	0.0290	0.0290	NUM
ijtc-1112	153	28	source	source	NOUN
ijtc-1112	153	29	:	:	PUNCT
ijtc-1112	153	30	data	data	NOUN
ijtc-1112	153	31	process	process	NOUN
ijtc-1112	153	32	,	,	PUNCT
ijtc-1112	153	33	2023	2023	NUM
ijtc-1112	153	34	based	base	VERB
ijtc-1112	153	35	on	on	ADP
ijtc-1112	153	36	the	the	DET
ijtc-1112	153	37	table	table	NOUN
ijtc-1112	153	38	7	7	NUM
ijtc-1112	153	39	in	in	ADP
ijtc-1112	153	40	models	model	NOUN
ijtc-1112	153	41	1	1	NUM
ijtc-1112	153	42	,	,	PUNCT
ijtc-1112	153	43	2	2	NUM
ijtc-1112	153	44	and	and	CCONJ
ijtc-1112	153	45	3	3	NUM
ijtc-1112	153	46	,	,	PUNCT
ijtc-1112	153	47	the	the	DET
ijtc-1112	153	48	probability	probability	NOUN
ijtc-1112	153	49	f	f	NOUN
ijtc-1112	153	50	-	-	PUNCT
ijtc-1112	153	51	prob	prob	NOUN
ijtc-1112	153	52	of	of	ADP
ijtc-1112	153	53	each	each	DET
ijtc-1112	153	54	variable	variable	NOUN
ijtc-1112	153	55	<	<	X
ijtc-1112	153	56	0.05	0.05	NUM
ijtc-1112	153	57	,	,	PUNCT
ijtc-1112	153	58	this	this	PRON
ijtc-1112	153	59	means	mean	VERB
ijtc-1112	153	60	model	model	NOUN
ijtc-1112	153	61	goodnes	goodne	NOUN
ijtc-1112	153	62	of	of	ADP
ijtc-1112	153	63	fit	fit	PROPN
ijtc-1112	153	64	.	.	PUNCT
ijtc-1112	153	65	hypothesis	hypothesis	NOUN
ijtc-1112	153	66	test	test	NOUN
ijtc-1112	153	67	and	and	CCONJ
ijtc-1112	153	68	mra	mra	NOUN
ijtc-1112	153	69	table	table	NOUN
ijtc-1112	153	70	8	8	NUM
ijtc-1112	153	71	.	.	PUNCT
ijtc-1112	153	72	hypothesis	hypothesis	NOUN
ijtc-1112	153	73	test	test	NOUN
ijtc-1112	153	74	and	and	CCONJ
ijtc-1112	153	75	mra	mra	PROPN
ijtc-1112	153	76	effect	effect	PROPN
ijtc-1112	153	77	t	t	NOUN
ijtc-1112	153	78	-	-	PUNCT
ijtc-1112	153	79	stat	stat	NOUN
ijtc-1112	153	80	sig	sig	NOUN
ijtc-1112	153	81	decision	decision	NOUN
ijtc-1112	154	1	ta-	ta-	X
ijtc-1112	154	2	>	>	X
ijtc-1112	154	3	cv	cv	PROPN
ijtc-1112	154	4	2.468	2.468	NUM
ijtc-1112	154	5	0.0183	0.0183	NUM
ijtc-1112	154	6	positive	positive	ADJ
ijtc-1112	154	7	and	and	CCONJ
ijtc-1112	154	8	significant	significant	ADJ
ijtc-1112	154	9	effect	effect	NOUN
ijtc-1112	154	10	cs-	cs-	X
ijtc-1112	154	11	>	>	X
ijtc-1112	154	12	cv	cv	PROPN
ijtc-1112	154	13	-3.687	-3.687	NUM
ijtc-1112	154	14	0.0007	0.0007	NUM
ijtc-1112	154	15	negative	negative	ADJ
ijtc-1112	154	16	and	and	CCONJ
ijtc-1112	154	17	significant	significant	ADJ
ijtc-1112	154	18	effect	effect	NOUN
ijtc-1112	154	19	lv-	lv-	X
ijtc-1112	154	20	>	>	X
ijtc-1112	154	21	cv	cv	PROPN
ijtc-1112	154	22	-0.091	-0.091	NUM
ijtc-1112	154	23	0.9274	0.9274	NUM
ijtc-1112	154	24	no	no	DET
ijtc-1112	154	25	effect	effect	NOUN
ijtc-1112	154	26	it-	it-	X
ijtc-1112	154	27	>	>	X
ijtc-1112	154	28	cv	cv	PROPN
ijtc-1112	154	29	0.500	0.500	NUM
ijtc-1112	154	30	0.6195	0.6195	NUM
ijtc-1112	154	31	no	no	DET
ijtc-1112	154	32	effect	effect	NOUN
ijtc-1112	154	33	it	it	PRON
ijtc-1112	154	34	m	m	VERB
ijtc-1112	154	35	ta-	ta-	X
ijtc-1112	154	36	>	>	X
ijtc-1112	155	1	cv	cv	PROPN
ijtc-1112	155	2	1.217	1.217	NUM
ijtc-1112	155	3	0.2469	0.2469	NUM
ijtc-1112	155	4	not	not	PART
ijtc-1112	155	5	moderating	moderate	VERB
ijtc-1112	155	6	it	it	PRON
ijtc-1112	155	7	m	m	VERB
ijtc-1112	155	8	cs-	cs-	X
ijtc-1112	155	9	>	>	X
ijtc-1112	155	10	cv	cv	PROPN
ijtc-1112	155	11	3.423	3.423	NUM
ijtc-1112	155	12	0.0099	0.0099	NUM
ijtc-1112	155	13	moderate	moderate	ADJ
ijtc-1112	155	14	it	it	PRON
ijtc-1112	155	15	m	m	VERB
ijtc-1112	155	16	lv-	lv-	ADP
ijtc-1112	155	17	>	>	X
ijtc-1112	155	18	cv	cv	PROPN
ijtc-1112	155	19	-1.868	-1.868	PUNCT
ijtc-1112	155	20	0.1722	0.1722	NUM
ijtc-1112	155	21	not	not	PART
ijtc-1112	155	22	moderating	moderate	VERB
ijtc-1112	155	23	source	source	NOUN
ijtc-1112	155	24	:	:	PUNCT
ijtc-1112	155	25	data	data	NOUN
ijtc-1112	155	26	process	process	NOUN
ijtc-1112	155	27	,	,	PUNCT
ijtc-1112	155	28	2023	2023	NUM
ijtc-1112	155	29	the	the	DET
ijtc-1112	155	30	effects	effect	NOUN
ijtc-1112	155	31	of	of	ADP
ijtc-1112	155	32	tax	tax	NOUN
ijtc-1112	155	33	avoidance	avoidance	NOUN
ijtc-1112	155	34	,	,	PUNCT
ijtc-1112	155	35	company	company	NOUN
ijtc-1112	155	36	size	size	NOUN
ijtc-1112	155	37	and	and	CCONJ
ijtc-1112	155	38	leverage	leverage	NOUN
ijtc-1112	155	39	on	on	ADP
ijtc-1112	155	40	company	company	NOUN
ijtc-1112	155	41	value	value	NOUN
ijtc-1112	155	42	based	base	VERB
ijtc-1112	155	43	on	on	ADP
ijtc-1112	155	44	the	the	DET
ijtc-1112	155	45	table	table	NOUN
ijtc-1112	155	46	7	7	NUM
ijtc-1112	155	47	,	,	PUNCT
ijtc-1112	155	48	obtained	obtain	VERB
ijtc-1112	155	49	f	f	NOUN
ijtc-1112	155	50	-	-	PUNCT
ijtc-1112	155	51	stat	stat	VERB
ijtc-1112	155	52	3.006901	3.006901	NUM
ijtc-1112	155	53	>	>	X
ijtc-1112	155	54	f	f	PROPN
ijtc-1112	155	55	table	table	NOUN
ijtc-1112	155	56	2.64	2.64	NUM
ijtc-1112	155	57	and	and	CCONJ
ijtc-1112	155	58	sig	sig	PRON
ijtc-1112	155	59	0.0290	0.0290	NUM
ijtc-1112	155	60	<	<	X
ijtc-1112	155	61	0.05	0.05	NUM
ijtc-1112	155	62	,	,	PUNCT
ijtc-1112	155	63	it	it	PRON
ijtc-1112	155	64	means	mean	VERB
ijtc-1112	155	65	that	that	SCONJ
ijtc-1112	155	66	simultaneously	simultaneously	ADV
ijtc-1112	155	67	tax	tax	NOUN
ijtc-1112	155	68	avoidance	avoidance	NOUN
ijtc-1112	155	69	,	,	PUNCT
ijtc-1112	155	70	company	company	NOUN
ijtc-1112	155	71	size	size	NOUN
ijtc-1112	155	72	and	and	CCONJ
ijtc-1112	155	73	leverage	leverage	NOUN
ijtc-1112	155	74	affect	affect	VERB
ijtc-1112	155	75	the	the	DET
ijtc-1112	155	76	company	company	NOUN
ijtc-1112	155	77	value	value	NOUN
ijtc-1112	155	78	.	.	PUNCT
ijtc-1112	156	1	companies	company	NOUN
ijtc-1112	156	2	that	that	PRON
ijtc-1112	156	3	have	have	VERB
ijtc-1112	156	4	a	a	DET
ijtc-1112	156	5	large	large	ADJ
ijtc-1112	156	6	size	size	NOUN
ijtc-1112	156	7	are	be	AUX
ijtc-1112	156	8	more	more	ADV
ijtc-1112	156	9	likely	likely	ADJ
ijtc-1112	156	10	to	to	PART
ijtc-1112	156	11	avoid	avoid	VERB
ijtc-1112	156	12	taxes	taxis	NOUN
ijtc-1112	156	13	by	by	ADP
ijtc-1112	156	14	minimizing	minimize	VERB
ijtc-1112	156	15	their	their	PRON
ijtc-1112	156	16	tax	tax	NOUN
ijtc-1112	156	17	burden	burden	NOUN
ijtc-1112	156	18	.	.	PUNCT
ijtc-1112	157	1	in	in	ADP
ijtc-1112	157	2	addition	addition	NOUN
ijtc-1112	157	3	,	,	PUNCT
ijtc-1112	157	4	large	large	ADJ
ijtc-1112	157	5	companies	company	NOUN
ijtc-1112	157	6	tend	tend	VERB
ijtc-1112	157	7	to	to	PART
ijtc-1112	157	8	have	have	VERB
ijtc-1112	157	9	high	high	ADJ
ijtc-1112	157	10	debt	debt	NOUN
ijtc-1112	157	11	to	to	PART
ijtc-1112	157	12	finance	finance	VERB
ijtc-1112	157	13	their	their	PRON
ijtc-1112	157	14	operations	operation	NOUN
ijtc-1112	157	15	to	to	PART
ijtc-1112	157	16	convince	convince	VERB
ijtc-1112	157	17	potential	potential	ADJ
ijtc-1112	157	18	investors	investor	NOUN
ijtc-1112	157	19	.	.	PUNCT
ijtc-1112	158	1	this	this	PRON
ijtc-1112	158	2	will	will	AUX
ijtc-1112	158	3	have	have	VERB
ijtc-1112	158	4	an	an	DET
ijtc-1112	158	5	impact	impact	NOUN
ijtc-1112	158	6	on	on	ADP
ijtc-1112	158	7	the	the	DET
ijtc-1112	158	8	value	value	NOUN
ijtc-1112	158	9	of	of	ADP
ijtc-1112	158	10	the	the	DET
ijtc-1112	158	11	company	company	NOUN
ijtc-1112	158	12	.	.	PUNCT
ijtc-1112	159	1	it	it	PRON
ijtc-1112	159	2	can	can	AUX
ijtc-1112	159	3	be	be	AUX
ijtc-1112	159	4	concluded	conclude	VERB
ijtc-1112	159	5	that	that	SCONJ
ijtc-1112	159	6	the	the	DET
ijtc-1112	159	7	level	level	NOUN
ijtc-1112	159	8	of	of	ADP
ijtc-1112	159	9	tax	tax	NOUN
ijtc-1112	159	10	avoidance	avoidance	NOUN
ijtc-1112	159	11	,	,	PUNCT
ijtc-1112	159	12	company	company	NOUN
ijtc-1112	159	13	size	size	NOUN
ijtc-1112	159	14	and	and	CCONJ
ijtc-1112	159	15	leverage	leverage	NOUN
ijtc-1112	159	16	will	will	AUX
ijtc-1112	159	17	increase	increase	VERB
ijtc-1112	159	18	the	the	DET
ijtc-1112	159	19	value	value	NOUN
ijtc-1112	159	20	of	of	ADP
ijtc-1112	159	21	a	a	DET
ijtc-1112	159	22	company	company	NOUN
ijtc-1112	159	23	.	.	PUNCT
ijtc-1112	160	1	the	the	DET
ijtc-1112	160	2	results	result	NOUN
ijtc-1112	160	3	of	of	ADP
ijtc-1112	160	4	this	this	DET
ijtc-1112	160	5	study	study	NOUN
ijtc-1112	160	6	are	be	AUX
ijtc-1112	160	7	in	in	ADP
ijtc-1112	160	8	accordance	accordance	NOUN
ijtc-1112	160	9	with	with	ADP
ijtc-1112	160	10	research	research	NOUN
ijtc-1112	160	11	conducted	conduct	VERB
ijtc-1112	160	12	by	by	ADP
ijtc-1112	160	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	160	14	determinants	determinant	NOUN
ijtc-1112	160	15	of	of	ADP
ijtc-1112	160	16	company	company	NOUN
ijtc-1112	160	17	value	value	NOUN
ijtc-1112	160	18	with	with	ADP
ijtc-1112	160	19	information	information	NOUN
ijtc-1112	160	20	transparency	transparency	NOUN
ijtc-1112	160	21	as	as	ADP
ijtc-1112	160	22	moderation	moderation	NOUN
ijtc-1112	160	23	in	in	ADP
ijtc-1112	160	24	food	food	NOUN
ijtc-1112	160	25	beverage	beverage	NOUN
ijtc-1112	160	26	sector	sector	NOUN
ijtc-1112	160	27	companies	company	NOUN
ijtc-1112	160	28	ristiyana	ristiyana	ADJ
ijtc-1112	160	29	,	,	PUNCT
ijtc-1112	160	30	atichasari	atichasari	ADV
ijtc-1112	160	31	,	,	PUNCT
ijtc-1112	160	32	andabdullah	andabdullah	PROPN
ijtc-1112	160	33	418	418	NUM
ijtc-1112	160	34	|	|	ADV
ijtc-1112	160	35	ilomata	ilomata	PROPN
ijtc-1112	160	36	international	international	ADJ
ijtc-1112	160	37	journal	journal	NOUN
ijtc-1112	160	38	of	of	ADP
ijtc-1112	160	39	tax	tax	PROPN
ijtc-1112	160	40	&	&	CCONJ
ijtc-1112	160	41	accounting	accounting	PROPN
ijtc-1112	160	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	160	43	(	(	PUNCT
ijtc-1112	160	44	ramadhani	ramadhani	PROPN
ijtc-1112	160	45	&	&	CCONJ
ijtc-1112	160	46	dewi	dewi	PROPN
ijtc-1112	160	47	,	,	PUNCT
ijtc-1112	160	48	2021b	2021b	NUM
ijtc-1112	160	49	)	)	PUNCT
ijtc-1112	160	50	which	which	PRON
ijtc-1112	160	51	states	state	VERB
ijtc-1112	160	52	that	that	SCONJ
ijtc-1112	160	53	tax	tax	NOUN
ijtc-1112	160	54	avoidance	avoidance	NOUN
ijtc-1112	160	55	and	and	CCONJ
ijtc-1112	160	56	leverage	leverage	NOUN
ijtc-1112	160	57	have	have	VERB
ijtc-1112	160	58	an	an	DET
ijtc-1112	160	59	effect	effect	NOUN
ijtc-1112	160	60	and	and	CCONJ
ijtc-1112	160	61	are	be	AUX
ijtc-1112	160	62	significant	significant	ADJ
ijtc-1112	160	63	on	on	ADP
ijtc-1112	160	64	company	company	NOUN
ijtc-1112	160	65	value	value	NOUN
ijtc-1112	160	66	and	and	CCONJ
ijtc-1112	160	67	(	(	PUNCT
ijtc-1112	160	68	muharramah	muharramah	PROPN
ijtc-1112	160	69	&	&	CCONJ
ijtc-1112	160	70	hakim	hakim	PROPN
ijtc-1112	160	71	,	,	PUNCT
ijtc-1112	160	72	2021b	2021b	NUM
ijtc-1112	160	73	)	)	PUNCT
ijtc-1112	160	74	which	which	PRON
ijtc-1112	160	75	states	state	VERB
ijtc-1112	160	76	that	that	SCONJ
ijtc-1112	160	77	company	company	NOUN
ijtc-1112	160	78	size	size	NOUN
ijtc-1112	160	79	has	have	VERB
ijtc-1112	160	80	an	an	DET
ijtc-1112	160	81	effect	effect	NOUN
ijtc-1112	160	82	and	and	CCONJ
ijtc-1112	160	83	significant	significant	ADJ
ijtc-1112	160	84	on	on	ADP
ijtc-1112	160	85	company	company	NOUN
ijtc-1112	160	86	value	value	NOUN
ijtc-1112	160	87	.	.	PUNCT
ijtc-1112	161	1	the	the	DET
ijtc-1112	161	2	effect	effect	NOUN
ijtc-1112	161	3	of	of	ADP
ijtc-1112	161	4	tax	tax	NOUN
ijtc-1112	161	5	avoidance	avoidance	NOUN
ijtc-1112	161	6	on	on	ADP
ijtc-1112	161	7	company	company	NOUN
ijtc-1112	161	8	value	value	NOUN
ijtc-1112	161	9	based	base	VERB
ijtc-1112	161	10	on	on	ADP
ijtc-1112	161	11	the	the	DET
ijtc-1112	161	12	table	table	NOUN
ijtc-1112	161	13	8	8	NUM
ijtc-1112	161	14	,	,	PUNCT
ijtc-1112	161	15	obtained	obtain	VERB
ijtc-1112	161	16	t	t	NOUN
ijtc-1112	161	17	-	-	PUNCT
ijtc-1112	161	18	stat	stat	NOUN
ijtc-1112	161	19	2.468	2.468	NUM
ijtc-1112	161	20	>	>	SYM
ijtc-1112	161	21	2.03011	2.03011	NUM
ijtc-1112	161	22	and	and	CCONJ
ijtc-1112	161	23	sig	sig	NOUN
ijtc-1112	161	24	.	.	PUNCT
ijtc-1112	162	1	0.0183	0.0183	NUM
ijtc-1112	162	2	<	<	X
ijtc-1112	162	3	0.05	0.05	NUM
ijtc-1112	162	4	.	.	PUNCT
ijtc-1112	163	1	it	it	PRON
ijtc-1112	163	2	means	mean	VERB
ijtc-1112	163	3	tax	tax	NOUN
ijtc-1112	163	4	avoidance	avoidance	NOUN
ijtc-1112	163	5	have	have	VERB
ijtc-1112	163	6	positive	positive	ADJ
ijtc-1112	163	7	and	and	CCONJ
ijtc-1112	163	8	significant	significant	ADJ
ijtc-1112	163	9	effect	effect	NOUN
ijtc-1112	163	10	on	on	ADP
ijtc-1112	163	11	company	company	NOUN
ijtc-1112	163	12	value	value	NOUN
ijtc-1112	163	13	.	.	PUNCT
ijtc-1112	164	1	in	in	ADP
ijtc-1112	164	2	theory	theory	NOUN
ijtc-1112	164	3	,	,	PUNCT
ijtc-1112	164	4	tax	tax	NOUN
ijtc-1112	164	5	avoidance	avoidance	NOUN
ijtc-1112	164	6	can	can	AUX
ijtc-1112	164	7	increase	increase	VERB
ijtc-1112	164	8	the	the	DET
ijtc-1112	164	9	value	value	NOUN
ijtc-1112	164	10	of	of	ADP
ijtc-1112	164	11	the	the	DET
ijtc-1112	164	12	company	company	NOUN
ijtc-1112	164	13	,	,	PUNCT
ijtc-1112	164	14	because	because	SCONJ
ijtc-1112	164	15	reducing	reduce	VERB
ijtc-1112	164	16	the	the	DET
ijtc-1112	164	17	amount	amount	NOUN
ijtc-1112	164	18	of	of	ADP
ijtc-1112	164	19	tax	tax	NOUN
ijtc-1112	164	20	burden	burden	NOUN
ijtc-1112	164	21	to	to	PART
ijtc-1112	164	22	be	be	AUX
ijtc-1112	164	23	paid	pay	VERB
ijtc-1112	164	24	has	have	VERB
ijtc-1112	164	25	a	a	DET
ijtc-1112	164	26	positive	positive	ADJ
ijtc-1112	164	27	effect	effect	NOUN
ijtc-1112	164	28	on	on	ADP
ijtc-1112	164	29	company	company	NOUN
ijtc-1112	164	30	profits	profit	NOUN
ijtc-1112	164	31	.	.	PUNCT
ijtc-1112	165	1	a	a	DET
ijtc-1112	165	2	low	low	ADJ
ijtc-1112	165	3	tax	tax	NOUN
ijtc-1112	165	4	burden	burden	NOUN
ijtc-1112	165	5	will	will	AUX
ijtc-1112	165	6	make	make	VERB
ijtc-1112	165	7	the	the	DET
ijtc-1112	165	8	company	company	NOUN
ijtc-1112	165	9	's	's	PART
ijtc-1112	165	10	after	after	ADP
ijtc-1112	165	11	-	-	PUNCT
ijtc-1112	165	12	tax	tax	NOUN
ijtc-1112	165	13	profit	profit	NOUN
ijtc-1112	165	14	higher	high	ADJ
ijtc-1112	165	15	.	.	PUNCT
ijtc-1112	166	1	the	the	DET
ijtc-1112	166	2	existence	existence	NOUN
ijtc-1112	166	3	of	of	ADP
ijtc-1112	166	4	information	information	NOUN
ijtc-1112	166	5	about	about	ADP
ijtc-1112	166	6	high	high	ADJ
ijtc-1112	166	7	profits	profit	NOUN
ijtc-1112	166	8	indicates	indicate	VERB
ijtc-1112	166	9	good	good	ADJ
ijtc-1112	166	10	company	company	NOUN
ijtc-1112	166	11	performance	performance	NOUN
ijtc-1112	166	12	and	and	CCONJ
ijtc-1112	166	13	will	will	AUX
ijtc-1112	166	14	provide	provide	VERB
ijtc-1112	166	15	positive	positive	ADJ
ijtc-1112	166	16	signals	signal	NOUN
ijtc-1112	166	17	for	for	ADP
ijtc-1112	166	18	investors	investor	NOUN
ijtc-1112	166	19	,	,	PUNCT
ijtc-1112	166	20	which	which	PRON
ijtc-1112	166	21	will	will	AUX
ijtc-1112	166	22	further	far	ADV
ijtc-1112	166	23	increase	increase	VERB
ijtc-1112	166	24	the	the	DET
ijtc-1112	166	25	company	company	NOUN
ijtc-1112	166	26	's	's	PART
ijtc-1112	166	27	stock	stock	NOUN
ijtc-1112	166	28	price	price	NOUN
ijtc-1112	166	29	.	.	PUNCT
ijtc-1112	167	1	if	if	SCONJ
ijtc-1112	167	2	the	the	DET
ijtc-1112	167	3	stock	stock	NOUN
ijtc-1112	167	4	price	price	NOUN
ijtc-1112	167	5	increases	increase	NOUN
ijtc-1112	167	6	,	,	PUNCT
ijtc-1112	167	7	the	the	DET
ijtc-1112	167	8	value	value	NOUN
ijtc-1112	167	9	of	of	ADP
ijtc-1112	167	10	the	the	DET
ijtc-1112	167	11	company	company	NOUN
ijtc-1112	167	12	becomes	become	VERB
ijtc-1112	167	13	high	high	ADJ
ijtc-1112	167	14	.	.	PUNCT
ijtc-1112	168	1	the	the	DET
ijtc-1112	168	2	results	result	NOUN
ijtc-1112	168	3	of	of	ADP
ijtc-1112	168	4	this	this	DET
ijtc-1112	168	5	study	study	NOUN
ijtc-1112	168	6	are	be	AUX
ijtc-1112	168	7	consistent	consistent	ADJ
ijtc-1112	168	8	with	with	ADP
ijtc-1112	168	9	(	(	PUNCT
ijtc-1112	168	10	nughara	nughara	PROPN
ijtc-1112	168	11	&	&	CCONJ
ijtc-1112	168	12	setiawan	setiawan	PROPN
ijtc-1112	168	13	,	,	PUNCT
ijtc-1112	168	14	2019b	2019b	NUM
ijtc-1112	168	15	;	;	PUNCT
ijtc-1112	168	16	ramadhani	ramadhani	PROPN
ijtc-1112	168	17	&	&	CCONJ
ijtc-1112	168	18	dewi	dewi	PROPN
ijtc-1112	168	19	,	,	PUNCT
ijtc-1112	168	20	2021b	2021b	NUM
ijtc-1112	168	21	;	;	PUNCT
ijtc-1112	168	22	robby	robby	PROPN
ijtc-1112	168	23	&	&	CCONJ
ijtc-1112	168	24	angery	angery	PROPN
ijtc-1112	168	25	,	,	PUNCT
ijtc-1112	168	26	2021b	2021b	NUM
ijtc-1112	168	27	)	)	PUNCT
ijtc-1112	168	28	which	which	PRON
ijtc-1112	168	29	show	show	VERB
ijtc-1112	168	30	that	that	SCONJ
ijtc-1112	168	31	tax	tax	NOUN
ijtc-1112	168	32	avoidance	avoidance	NOUN
ijtc-1112	168	33	has	have	VERB
ijtc-1112	168	34	positive	positive	ADJ
ijtc-1112	168	35	and	and	CCONJ
ijtc-1112	168	36	significant	significant	ADJ
ijtc-1112	168	37	effect	effect	NOUN
ijtc-1112	168	38	on	on	ADP
ijtc-1112	168	39	company	company	NOUN
ijtc-1112	168	40	value	value	NOUN
ijtc-1112	168	41	.	.	PUNCT
ijtc-1112	169	1	likewise	likewise	ADV
ijtc-1112	169	2	with	with	ADP
ijtc-1112	169	3	(	(	PUNCT
ijtc-1112	169	4	hasibuan	hasibuan	PROPN
ijtc-1112	169	5	&	&	CCONJ
ijtc-1112	169	6	firmansyah	firmansyah	PROPN
ijtc-1112	169	7	,	,	PUNCT
ijtc-1112	169	8	2023	2023	NUM
ijtc-1112	169	9	;	;	PUNCT
ijtc-1112	169	10	maharani	maharani	PROPN
ijtc-1112	169	11	et	et	PROPN
ijtc-1112	169	12	al	al	PROPN
ijtc-1112	169	13	.	.	PROPN
ijtc-1112	169	14	,	,	PUNCT
ijtc-1112	169	15	2020	2020	NUM
ijtc-1112	169	16	)	)	PUNCT
ijtc-1112	169	17	,	,	PUNCT
ijtc-1112	169	18	those	those	PRON
ijtc-1112	169	19	showing	show	VERB
ijtc-1112	169	20	that	that	SCONJ
ijtc-1112	169	21	tax	tax	NOUN
ijtc-1112	169	22	avoidance	avoidance	NOUN
ijtc-1112	169	23	has	have	VERB
ijtc-1112	169	24	negative	negative	ADJ
ijtc-1112	169	25	and	and	CCONJ
ijtc-1112	169	26	significant	significant	ADJ
ijtc-1112	169	27	effect	effect	NOUN
ijtc-1112	169	28	on	on	ADP
ijtc-1112	169	29	company	company	NOUN
ijtc-1112	169	30	value	value	NOUN
ijtc-1112	169	31	.	.	PUNCT
ijtc-1112	170	1	the	the	DET
ijtc-1112	170	2	results	result	NOUN
ijtc-1112	170	3	of	of	ADP
ijtc-1112	170	4	this	this	DET
ijtc-1112	170	5	study	study	NOUN
ijtc-1112	170	6	are	be	AUX
ijtc-1112	170	7	inconsistent	inconsistent	ADJ
ijtc-1112	170	8	with	with	ADP
ijtc-1112	170	9	(	(	PUNCT
ijtc-1112	170	10	maryanti	maryanti	PROPN
ijtc-1112	170	11	&	&	CCONJ
ijtc-1112	170	12	biduri	biduri	PROPN
ijtc-1112	170	13	,	,	PUNCT
ijtc-1112	170	14	2022	2022	NUM
ijtc-1112	170	15	;	;	PUNCT
ijtc-1112	170	16	pambudi	pambudi	PROPN
ijtc-1112	170	17	&	&	CCONJ
ijtc-1112	170	18	kartika	kartika	PROPN
ijtc-1112	170	19	,	,	PUNCT
ijtc-1112	170	20	2022b	2022b	NUM
ijtc-1112	170	21	;	;	PUNCT
ijtc-1112	170	22	silaban	silaban	NOUN
ijtc-1112	170	23	&	&	CCONJ
ijtc-1112	170	24	l.	l.	PROPN
ijtc-1112	170	25	siagian	siagian	PROPN
ijtc-1112	170	26	,	,	PUNCT
ijtc-1112	170	27	2020b	2020b	NUM
ijtc-1112	170	28	;	;	PUNCT
ijtc-1112	170	29	soerzawa	soerzawa	PROPN
ijtc-1112	170	30	et	et	PROPN
ijtc-1112	170	31	al	al	PROPN
ijtc-1112	170	32	.	.	PROPN
ijtc-1112	170	33	,	,	PUNCT
ijtc-1112	170	34	2018b	2018b	NUM
ijtc-1112	170	35	)	)	PUNCT
ijtc-1112	170	36	which	which	PRON
ijtc-1112	170	37	show	show	VERB
ijtc-1112	170	38	that	that	SCONJ
ijtc-1112	170	39	tax	tax	NOUN
ijtc-1112	170	40	avoidance	avoidance	NOUN
ijtc-1112	170	41	has	have	VERB
ijtc-1112	170	42	no	no	DET
ijtc-1112	170	43	effect	effect	NOUN
ijtc-1112	170	44	on	on	ADP
ijtc-1112	170	45	company	company	NOUN
ijtc-1112	170	46	value	value	NOUN
ijtc-1112	170	47	.	.	PUNCT
ijtc-1112	171	1	the	the	DET
ijtc-1112	171	2	effect	effect	NOUN
ijtc-1112	171	3	of	of	ADP
ijtc-1112	171	4	company	company	NOUN
ijtc-1112	171	5	size	size	NOUN
ijtc-1112	171	6	on	on	ADP
ijtc-1112	171	7	company	company	NOUN
ijtc-1112	171	8	value	value	NOUN
ijtc-1112	171	9	based	base	VERB
ijtc-1112	171	10	on	on	ADP
ijtc-1112	171	11	the	the	DET
ijtc-1112	171	12	table	table	NOUN
ijtc-1112	171	13	8	8	NUM
ijtc-1112	171	14	,	,	PUNCT
ijtc-1112	171	15	obtained	obtain	VERB
ijtc-1112	171	16	t	t	PROPN
ijtc-1112	171	17	-	-	PUNCT
ijtc-1112	171	18	stat	stat	NOUN
ijtc-1112	171	19	-3.687	-3.687	NOUN
ijtc-1112	171	20	>	>	X
ijtc-1112	171	21	2.03011	2.03011	NUM
ijtc-1112	171	22	and	and	CCONJ
ijtc-1112	171	23	sig	sig	NOUN
ijtc-1112	171	24	.	.	PUNCT
ijtc-1112	172	1	0.0007	0.0007	NUM
ijtc-1112	172	2	<	<	X
ijtc-1112	172	3	0.05	0.05	NUM
ijtc-1112	172	4	.	.	PUNCT
ijtc-1112	173	1	it	it	PRON
ijtc-1112	173	2	means	mean	VERB
ijtc-1112	173	3	company	company	NOUN
ijtc-1112	173	4	size	size	NOUN
ijtc-1112	173	5	have	have	VERB
ijtc-1112	173	6	negative	negative	ADJ
ijtc-1112	173	7	and	and	CCONJ
ijtc-1112	173	8	significant	significant	ADJ
ijtc-1112	173	9	effect	effect	NOUN
ijtc-1112	173	10	on	on	ADP
ijtc-1112	173	11	company	company	NOUN
ijtc-1112	173	12	value	value	NOUN
ijtc-1112	173	13	.	.	PUNCT
ijtc-1112	174	1	the	the	DET
ijtc-1112	174	2	size	size	NOUN
ijtc-1112	174	3	of	of	ADP
ijtc-1112	174	4	the	the	DET
ijtc-1112	174	5	company	company	NOUN
ijtc-1112	174	6	is	be	AUX
ijtc-1112	174	7	too	too	ADV
ijtc-1112	174	8	large	large	ADJ
ijtc-1112	174	9	is	be	AUX
ijtc-1112	174	10	considered	consider	VERB
ijtc-1112	174	11	to	to	PART
ijtc-1112	174	12	cause	cause	VERB
ijtc-1112	174	13	a	a	DET
ijtc-1112	174	14	lack	lack	NOUN
ijtc-1112	174	15	of	of	ADP
ijtc-1112	174	16	efficient	efficient	ADJ
ijtc-1112	174	17	supervision	supervision	NOUN
ijtc-1112	174	18	of	of	ADP
ijtc-1112	174	19	operational	operational	ADJ
ijtc-1112	174	20	activities	activity	NOUN
ijtc-1112	174	21	and	and	CCONJ
ijtc-1112	174	22	strategies	strategy	NOUN
ijtc-1112	174	23	by	by	ADP
ijtc-1112	174	24	the	the	DET
ijtc-1112	174	25	management	management	NOUN
ijtc-1112	174	26	,	,	PUNCT
ijtc-1112	174	27	it	it	PRON
ijtc-1112	174	28	can	can	AUX
ijtc-1112	174	29	reduce	reduce	VERB
ijtc-1112	174	30	the	the	DET
ijtc-1112	174	31	value	value	NOUN
ijtc-1112	174	32	of	of	ADP
ijtc-1112	174	33	the	the	DET
ijtc-1112	174	34	company	company	NOUN
ijtc-1112	174	35	and	and	CCONJ
ijtc-1112	174	36	companies	company	NOUN
ijtc-1112	174	37	that	that	PRON
ijtc-1112	174	38	have	have	VERB
ijtc-1112	174	39	a	a	DET
ijtc-1112	174	40	large	large	ADJ
ijtc-1112	174	41	size	size	NOUN
ijtc-1112	174	42	may	may	AUX
ijtc-1112	174	43	not	not	PART
ijtc-1112	174	44	necessarily	necessarily	ADV
ijtc-1112	174	45	be	be	AUX
ijtc-1112	174	46	able	able	ADJ
ijtc-1112	174	47	to	to	PART
ijtc-1112	174	48	guarantee	guarantee	VERB
ijtc-1112	174	49	whether	whether	SCONJ
ijtc-1112	174	50	resource	resource	NOUN
ijtc-1112	174	51	management	management	NOUN
ijtc-1112	174	52	can	can	AUX
ijtc-1112	174	53	be	be	AUX
ijtc-1112	174	54	optimal	optimal	ADJ
ijtc-1112	174	55	in	in	ADP
ijtc-1112	174	56	achieving	achieve	VERB
ijtc-1112	174	57	the	the	DET
ijtc-1112	174	58	expected	expect	VERB
ijtc-1112	174	59	goals	goal	NOUN
ijtc-1112	174	60	.	.	PUNCT
ijtc-1112	175	1	thus	thus	ADV
ijtc-1112	175	2	,	,	PUNCT
ijtc-1112	175	3	the	the	PRON
ijtc-1112	175	4	larger	large	ADJ
ijtc-1112	175	5	the	the	DET
ijtc-1112	175	6	size	size	NOUN
ijtc-1112	175	7	of	of	ADP
ijtc-1112	175	8	the	the	DET
ijtc-1112	175	9	company	company	NOUN
ijtc-1112	175	10	will	will	AUX
ijtc-1112	175	11	reduce	reduce	VERB
ijtc-1112	175	12	the	the	DET
ijtc-1112	175	13	value	value	NOUN
ijtc-1112	175	14	of	of	ADP
ijtc-1112	175	15	the	the	DET
ijtc-1112	175	16	company	company	NOUN
ijtc-1112	175	17	and	and	CCONJ
ijtc-1112	175	18	vice	vice	NOUN
ijtc-1112	175	19	versa	versa	ADV
ijtc-1112	175	20	.	.	PUNCT
ijtc-1112	176	1	the	the	DET
ijtc-1112	176	2	results	result	NOUN
ijtc-1112	176	3	of	of	ADP
ijtc-1112	176	4	this	this	DET
ijtc-1112	176	5	study	study	NOUN
ijtc-1112	176	6	are	be	AUX
ijtc-1112	176	7	consistent	consistent	ADJ
ijtc-1112	176	8	with	with	ADP
ijtc-1112	176	9	(	(	PUNCT
ijtc-1112	176	10	anggraini	anggraini	NOUN
ijtc-1112	176	11	&	&	CCONJ
ijtc-1112	176	12	my	my	PRON
ijtc-1112	176	13	,	,	PUNCT
ijtc-1112	176	14	2021	2021	NUM
ijtc-1112	176	15	;	;	PUNCT
ijtc-1112	176	16	mislinawati	mislinawati	NOUN
ijtc-1112	176	17	et	et	PROPN
ijtc-1112	176	18	al	al	PROPN
ijtc-1112	176	19	.	.	PROPN
ijtc-1112	176	20	,	,	PUNCT
ijtc-1112	176	21	2021	2021	NUM
ijtc-1112	176	22	)	)	PUNCT
ijtc-1112	176	23	which	which	PRON
ijtc-1112	176	24	show	show	VERB
ijtc-1112	176	25	that	that	SCONJ
ijtc-1112	176	26	company	company	NOUN
ijtc-1112	176	27	size	size	NOUN
ijtc-1112	176	28	have	have	VERB
ijtc-1112	176	29	positive	positive	ADJ
ijtc-1112	176	30	and	and	CCONJ
ijtc-1112	176	31	significant	significant	ADJ
ijtc-1112	176	32	effect	effect	NOUN
ijtc-1112	176	33	on	on	ADP
ijtc-1112	176	34	company	company	NOUN
ijtc-1112	176	35	value	value	NOUN
ijtc-1112	176	36	.	.	PUNCT
ijtc-1112	177	1	likewise	likewise	ADV
ijtc-1112	177	2	with	with	ADP
ijtc-1112	177	3	(	(	PUNCT
ijtc-1112	177	4	anggita	anggita	INTJ
ijtc-1112	177	5	,	,	PUNCT
ijtc-1112	177	6	2022b	2022b	NUM
ijtc-1112	177	7	;	;	PUNCT
ijtc-1112	177	8	muharramah	muharramah	PROPN
ijtc-1112	177	9	&	&	CCONJ
ijtc-1112	177	10	hakim	hakim	PROPN
ijtc-1112	177	11	,	,	PUNCT
ijtc-1112	177	12	2021b	2021b	NUM
ijtc-1112	177	13	;	;	PUNCT
ijtc-1112	177	14	robby	robby	PROPN
ijtc-1112	177	15	&	&	CCONJ
ijtc-1112	177	16	angery	angery	PROPN
ijtc-1112	177	17	,	,	PUNCT
ijtc-1112	177	18	2021b	2021b	NUM
ijtc-1112	177	19	;	;	PUNCT
ijtc-1112	177	20	zurriah	zurriah	PROPN
ijtc-1112	177	21	&	&	CCONJ
ijtc-1112	177	22	sembiring	sembiring	PROPN
ijtc-1112	177	23	,	,	PUNCT
ijtc-1112	177	24	2020b	2020b	NUM
ijtc-1112	177	25	)	)	PUNCT
ijtc-1112	177	26	which	which	PRON
ijtc-1112	177	27	show	show	VERB
ijtc-1112	177	28	that	that	PRON
ijtc-1112	177	29	has	have	VERB
ijtc-1112	177	30	positive	positive	ADJ
ijtc-1112	177	31	and	and	CCONJ
ijtc-1112	177	32	significant	significant	ADJ
ijtc-1112	177	33	effect	effect	NOUN
ijtc-1112	177	34	on	on	ADP
ijtc-1112	177	35	company	company	NOUN
ijtc-1112	177	36	value	value	NOUN
ijtc-1112	177	37	.	.	PUNCT
ijtc-1112	178	1	the	the	DET
ijtc-1112	178	2	results	result	NOUN
ijtc-1112	178	3	of	of	ADP
ijtc-1112	178	4	this	this	DET
ijtc-1112	178	5	study	study	NOUN
ijtc-1112	178	6	are	be	AUX
ijtc-1112	178	7	inconsistent	inconsistent	ADJ
ijtc-1112	178	8	with	with	ADP
ijtc-1112	178	9	(	(	PUNCT
ijtc-1112	178	10	dwiastuti	dwiastuti	PROPN
ijtc-1112	178	11	&	&	CCONJ
ijtc-1112	178	12	dillak	dillak	PROPN
ijtc-1112	178	13	,	,	PUNCT
ijtc-1112	178	14	2019b	2019b	NUM
ijtc-1112	178	15	;	;	PUNCT
ijtc-1112	178	16	octaviany	octaviany	NOUN
ijtc-1112	178	17	&	&	CCONJ
ijtc-1112	178	18	hidayat	hidayat	PROPN
ijtc-1112	178	19	,	,	PUNCT
ijtc-1112	178	20	2019	2019	NUM
ijtc-1112	178	21	)	)	PUNCT
ijtc-1112	178	22	which	which	PRON
ijtc-1112	178	23	show	show	VERB
ijtc-1112	178	24	that	that	SCONJ
ijtc-1112	178	25	company	company	NOUN
ijtc-1112	178	26	size	size	VERB
ijtc-1112	178	27	no	no	DET
ijtc-1112	178	28	effect	effect	NOUN
ijtc-1112	178	29	on	on	ADP
ijtc-1112	178	30	company	company	NOUN
ijtc-1112	178	31	value	value	NOUN
ijtc-1112	178	32	.	.	PUNCT
ijtc-1112	179	1	the	the	DET
ijtc-1112	179	2	effect	effect	NOUN
ijtc-1112	179	3	of	of	ADP
ijtc-1112	179	4	leverage	leverage	NOUN
ijtc-1112	179	5	on	on	ADP
ijtc-1112	179	6	company	company	NOUN
ijtc-1112	179	7	value	value	NOUN
ijtc-1112	179	8	based	base	VERB
ijtc-1112	179	9	on	on	ADP
ijtc-1112	179	10	the	the	DET
ijtc-1112	179	11	table	table	NOUN
ijtc-1112	179	12	8	8	NUM
ijtc-1112	179	13	,	,	PUNCT
ijtc-1112	179	14	obtained	obtain	VERB
ijtc-1112	179	15	t	t	NOUN
ijtc-1112	179	16	-	-	PUNCT
ijtc-1112	179	17	stat	stat	NOUN
ijtc-1112	179	18	-0.091	-0.091	PUNCT
ijtc-1112	179	19	>	>	SYM
ijtc-1112	179	20	2.03011	2.03011	NUM
ijtc-1112	179	21	and	and	CCONJ
ijtc-1112	179	22	sig	sig	NOUN
ijtc-1112	179	23	.	.	PUNCT
ijtc-1112	180	1	0.9274	0.9274	NUM
ijtc-1112	180	2	>	>	X
ijtc-1112	180	3	0.05	0.05	NUM
ijtc-1112	180	4	.	.	PUNCT
ijtc-1112	181	1	it	it	PRON
ijtc-1112	181	2	means	mean	VERB
ijtc-1112	181	3	leverage	leverage	NOUN
ijtc-1112	181	4	no	no	DET
ijtc-1112	181	5	effect	effect	NOUN
ijtc-1112	181	6	on	on	ADP
ijtc-1112	181	7	company	company	NOUN
ijtc-1112	181	8	value	value	NOUN
ijtc-1112	181	9	.	.	PUNCT
ijtc-1112	182	1	leverage	leverage	NOUN
ijtc-1112	182	2	is	be	AUX
ijtc-1112	182	3	a	a	DET
ijtc-1112	182	4	tool	tool	NOUN
ijtc-1112	182	5	to	to	PART
ijtc-1112	182	6	measure	measure	VERB
ijtc-1112	182	7	how	how	SCONJ
ijtc-1112	182	8	much	much	ADJ
ijtc-1112	182	9	a	a	DET
ijtc-1112	182	10	company	company	NOUN
ijtc-1112	182	11	relies	rely	VERB
ijtc-1112	182	12	on	on	ADP
ijtc-1112	182	13	creditors	creditor	NOUN
ijtc-1112	182	14	in	in	ADP
ijtc-1112	182	15	financing	finance	VERB
ijtc-1112	182	16	company	company	NOUN
ijtc-1112	182	17	assets	asset	NOUN
ijtc-1112	182	18	.	.	PUNCT
ijtc-1112	183	1	companies	company	NOUN
ijtc-1112	183	2	that	that	PRON
ijtc-1112	183	3	have	have	VERB
ijtc-1112	183	4	a	a	DET
ijtc-1112	183	5	high	high	ADJ
ijtc-1112	183	6	level	level	NOUN
ijtc-1112	183	7	of	of	ADP
ijtc-1112	183	8	leverage	leverage	NOUN
ijtc-1112	183	9	mean	mean	VERB
ijtc-1112	183	10	that	that	SCONJ
ijtc-1112	183	11	they	they	PRON
ijtc-1112	183	12	are	be	AUX
ijtc-1112	183	13	highly	highly	ADV
ijtc-1112	183	14	dependent	dependent	ADJ
ijtc-1112	183	15	on	on	ADP
ijtc-1112	183	16	outside	outside	ADJ
ijtc-1112	183	17	loans	loan	NOUN
ijtc-1112	183	18	to	to	PART
ijtc-1112	183	19	finance	finance	VERB
ijtc-1112	183	20	their	their	PRON
ijtc-1112	183	21	assets	asset	NOUN
ijtc-1112	183	22	.	.	PUNCT
ijtc-1112	184	1	meanwhile	meanwhile	ADV
ijtc-1112	184	2	,	,	PUNCT
ijtc-1112	184	3	companies	company	NOUN
ijtc-1112	184	4	that	that	PRON
ijtc-1112	184	5	have	have	VERB
ijtc-1112	184	6	a	a	DET
ijtc-1112	184	7	low	low	ADJ
ijtc-1112	184	8	level	level	NOUN
ijtc-1112	184	9	of	of	ADP
ijtc-1112	184	10	leverage	leverage	NOUN
ijtc-1112	184	11	finance	finance	NOUN
ijtc-1112	184	12	more	more	ADJ
ijtc-1112	184	13	of	of	ADP
ijtc-1112	184	14	their	their	PRON
ijtc-1112	184	15	assets	asset	NOUN
ijtc-1112	184	16	with	with	ADP
ijtc-1112	184	17	their	their	PRON
ijtc-1112	184	18	capital	capital	NOUN
ijtc-1112	184	19	.	.	PUNCT
ijtc-1112	185	1	however	however	ADV
ijtc-1112	185	2	,	,	PUNCT
ijtc-1112	185	3	this	this	PRON
ijtc-1112	185	4	is	be	AUX
ijtc-1112	185	5	not	not	PART
ijtc-1112	185	6	one	one	NUM
ijtc-1112	185	7	of	of	ADP
ijtc-1112	185	8	the	the	DET
ijtc-1112	185	9	aspects	aspect	NOUN
ijtc-1112	185	10	that	that	SCONJ
ijtc-1112	185	11	investors	investor	NOUN
ijtc-1112	185	12	pay	pay	VERB
ijtc-1112	185	13	attention	attention	NOUN
ijtc-1112	185	14	to	to	ADP
ijtc-1112	185	15	in	in	ADP
ijtc-1112	185	16	investing	invest	VERB
ijtc-1112	185	17	in	in	ADP
ijtc-1112	185	18	the	the	DET
ijtc-1112	185	19	company	company	NOUN
ijtc-1112	185	20	.	.	PUNCT
ijtc-1112	186	1	because	because	SCONJ
ijtc-1112	186	2	investors	investor	NOUN
ijtc-1112	186	3	expect	expect	VERB
ijtc-1112	186	4	to	to	PART
ijtc-1112	186	5	invest	invest	VERB
ijtc-1112	186	6	to	to	PART
ijtc-1112	186	7	get	get	VERB
ijtc-1112	186	8	a	a	DET
ijtc-1112	186	9	return	return	NOUN
ijtc-1112	186	10	,	,	PUNCT
ijtc-1112	186	11	so	so	CCONJ
ijtc-1112	186	12	in	in	ADP
ijtc-1112	186	13	this	this	DET
ijtc-1112	186	14	case	case	NOUN
ijtc-1112	186	15	it	it	PRON
ijtc-1112	186	16	is	be	AUX
ijtc-1112	186	17	likely	likely	ADJ
ijtc-1112	186	18	that	that	SCONJ
ijtc-1112	186	19	investors	investor	NOUN
ijtc-1112	186	20	only	only	ADV
ijtc-1112	186	21	see	see	VERB
ijtc-1112	186	22	the	the	DET
ijtc-1112	186	23	return	return	NOUN
ijtc-1112	186	24	obtained	obtain	VERB
ijtc-1112	186	25	without	without	ADP
ijtc-1112	186	26	seeing	see	VERB
ijtc-1112	186	27	the	the	DET
ijtc-1112	186	28	size	size	NOUN
ijtc-1112	186	29	of	of	ADP
ijtc-1112	186	30	the	the	DET
ijtc-1112	186	31	debt	debt	NOUN
ijtc-1112	186	32	.	.	PUNCT
ijtc-1112	187	1	it	it	PRON
ijtc-1112	187	2	can	can	AUX
ijtc-1112	187	3	be	be	AUX
ijtc-1112	187	4	concluded	conclude	VERB
ijtc-1112	187	5	that	that	SCONJ
ijtc-1112	187	6	leverage	leverage	NOUN
ijtc-1112	187	7	does	do	AUX
ijtc-1112	187	8	not	not	PART
ijtc-1112	187	9	affect	affect	VERB
ijtc-1112	187	10	the	the	DET
ijtc-1112	187	11	value	value	NOUN
ijtc-1112	187	12	of	of	ADP
ijtc-1112	187	13	the	the	DET
ijtc-1112	187	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	187	15	determinants	determinant	NOUN
ijtc-1112	187	16	of	of	ADP
ijtc-1112	187	17	company	company	NOUN
ijtc-1112	187	18	value	value	NOUN
ijtc-1112	187	19	with	with	ADP
ijtc-1112	187	20	information	information	NOUN
ijtc-1112	187	21	transparency	transparency	NOUN
ijtc-1112	187	22	as	as	ADP
ijtc-1112	187	23	moderation	moderation	NOUN
ijtc-1112	187	24	in	in	ADP
ijtc-1112	187	25	food	food	NOUN
ijtc-1112	187	26	beverage	beverage	NOUN
ijtc-1112	187	27	sector	sector	NOUN
ijtc-1112	187	28	companies	company	NOUN
ijtc-1112	187	29	ristiyana	ristiyana	ADJ
ijtc-1112	187	30	,	,	PUNCT
ijtc-1112	187	31	atichasari	atichasari	ADV
ijtc-1112	187	32	,	,	PUNCT
ijtc-1112	187	33	andabdullah	andabdullah	PROPN
ijtc-1112	187	34	419	419	NUM
ijtc-1112	187	35	|	|	ADV
ijtc-1112	187	36	ilomata	ilomata	PROPN
ijtc-1112	187	37	international	international	ADJ
ijtc-1112	187	38	journal	journal	NOUN
ijtc-1112	187	39	of	of	ADP
ijtc-1112	187	40	tax	tax	PROPN
ijtc-1112	187	41	&	&	CCONJ
ijtc-1112	187	42	accounting	accounting	PROPN
ijtc-1112	187	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	187	44	company	company	NOUN
ijtc-1112	187	45	.	.	PUNCT
ijtc-1112	188	1	the	the	DET
ijtc-1112	188	2	results	result	NOUN
ijtc-1112	188	3	of	of	ADP
ijtc-1112	188	4	this	this	DET
ijtc-1112	188	5	study	study	NOUN
ijtc-1112	188	6	are	be	AUX
ijtc-1112	188	7	in	in	ADP
ijtc-1112	188	8	line	line	NOUN
ijtc-1112	188	9	with	with	ADP
ijtc-1112	188	10	(	(	PUNCT
ijtc-1112	188	11	bagaskara	bagaskara	NOUN
ijtc-1112	188	12	et	et	PROPN
ijtc-1112	188	13	al	al	PROPN
ijtc-1112	188	14	.	.	PROPN
ijtc-1112	188	15	,	,	PUNCT
ijtc-1112	188	16	2021	2021	NUM
ijtc-1112	188	17	;	;	PUNCT
ijtc-1112	188	18	lamba	lamba	NOUN
ijtc-1112	188	19	&	&	CCONJ
ijtc-1112	188	20	atahau	atahau	NOUN
ijtc-1112	188	21	,	,	PUNCT
ijtc-1112	188	22	2022	2022	NUM
ijtc-1112	188	23	)	)	PUNCT
ijtc-1112	188	24	which	which	PRON
ijtc-1112	188	25	show	show	VERB
ijtc-1112	188	26	that	that	SCONJ
ijtc-1112	188	27	leverage	leverage	NOUN
ijtc-1112	188	28	no	no	DET
ijtc-1112	188	29	effect	effect	NOUN
ijtc-1112	188	30	on	on	ADP
ijtc-1112	188	31	company	company	NOUN
ijtc-1112	188	32	value	value	NOUN
ijtc-1112	188	33	.	.	PUNCT
ijtc-1112	189	1	it	it	PRON
ijtc-1112	189	2	is	be	AUX
ijtc-1112	189	3	different	different	ADJ
ijtc-1112	189	4	with	with	ADP
ijtc-1112	189	5	(	(	PUNCT
ijtc-1112	189	6	dewantari	dewantari	PROPN
ijtc-1112	189	7	et	et	PROPN
ijtc-1112	189	8	al	al	PROPN
ijtc-1112	189	9	.	.	PROPN
ijtc-1112	189	10	,	,	PUNCT
ijtc-1112	189	11	2020b	2020b	NUM
ijtc-1112	189	12	;	;	PUNCT
ijtc-1112	189	13	pujaningrum	pujaningrum	NOUN
ijtc-1112	189	14	&	&	CCONJ
ijtc-1112	189	15	andayani	andayani	ADJ
ijtc-1112	189	16	,	,	PUNCT
ijtc-1112	189	17	2017	2017	NUM
ijtc-1112	189	18	)	)	PUNCT
ijtc-1112	189	19	which	which	PRON
ijtc-1112	189	20	show	show	VERB
ijtc-1112	189	21	that	that	SCONJ
ijtc-1112	189	22	leverage	leverage	NOUN
ijtc-1112	189	23	have	have	VERB
ijtc-1112	189	24	positive	positive	ADJ
ijtc-1112	189	25	and	and	CCONJ
ijtc-1112	189	26	significant	significant	ADJ
ijtc-1112	189	27	effect	effect	NOUN
ijtc-1112	189	28	on	on	ADP
ijtc-1112	189	29	company	company	NOUN
ijtc-1112	189	30	value	value	NOUN
ijtc-1112	189	31	.	.	PUNCT
ijtc-1112	190	1	the	the	DET
ijtc-1112	190	2	effect	effect	NOUN
ijtc-1112	190	3	of	of	ADP
ijtc-1112	190	4	information	information	NOUN
ijtc-1112	190	5	transparency	transparency	NOUN
ijtc-1112	190	6	on	on	ADP
ijtc-1112	190	7	company	company	NOUN
ijtc-1112	190	8	value	value	NOUN
ijtc-1112	190	9	based	base	VERB
ijtc-1112	190	10	on	on	ADP
ijtc-1112	190	11	the	the	DET
ijtc-1112	190	12	table	table	NOUN
ijtc-1112	190	13	8	8	NUM
ijtc-1112	190	14	,	,	PUNCT
ijtc-1112	190	15	obtained	obtain	VERB
ijtc-1112	190	16	t	t	PROPN
ijtc-1112	190	17	-	-	PUNCT
ijtc-1112	190	18	stat	stat	NOUN
ijtc-1112	190	19	0.500	0.500	NUM
ijtc-1112	190	20	<	<	X
ijtc-1112	190	21	2.03011	2.03011	NUM
ijtc-1112	190	22	and	and	CCONJ
ijtc-1112	190	23	prob	prob	NOUN
ijtc-1112	190	24	.	.	PUNCT
ijtc-1112	191	1	0.6195	0.6195	NUM
ijtc-1112	191	2	>	>	PUNCT
ijtc-1112	191	3	0.05	0.05	NUM
ijtc-1112	191	4	.	.	PUNCT
ijtc-1112	192	1	it	it	PRON
ijtc-1112	192	2	means	mean	VERB
ijtc-1112	192	3	information	information	NOUN
ijtc-1112	192	4	transparency	transparency	NOUN
ijtc-1112	192	5	no	no	DET
ijtc-1112	192	6	effect	effect	NOUN
ijtc-1112	192	7	on	on	ADP
ijtc-1112	192	8	company	company	NOUN
ijtc-1112	192	9	value	value	NOUN
ijtc-1112	192	10	.	.	PUNCT
ijtc-1112	193	1	transparency	transparency	NOUN
ijtc-1112	193	2	in	in	ADP
ijtc-1112	193	3	the	the	DET
ijtc-1112	193	4	disclosure	disclosure	NOUN
ijtc-1112	193	5	of	of	ADP
ijtc-1112	193	6	information	information	NOUN
ijtc-1112	193	7	by	by	ADP
ijtc-1112	193	8	companies	company	NOUN
ijtc-1112	193	9	can	can	AUX
ijtc-1112	193	10	not	not	PART
ijtc-1112	193	11	provide	provide	VERB
ijtc-1112	193	12	guarantees	guarantee	NOUN
ijtc-1112	193	13	to	to	PART
ijtc-1112	193	14	provide	provide	VERB
ijtc-1112	193	15	changes	change	NOUN
ijtc-1112	193	16	to	to	ADP
ijtc-1112	193	17	the	the	DET
ijtc-1112	193	18	value	value	NOUN
ijtc-1112	193	19	of	of	ADP
ijtc-1112	193	20	the	the	DET
ijtc-1112	193	21	company	company	NOUN
ijtc-1112	193	22	.	.	PUNCT
ijtc-1112	194	1	this	this	PRON
ijtc-1112	194	2	is	be	AUX
ijtc-1112	194	3	because	because	SCONJ
ijtc-1112	194	4	the	the	DET
ijtc-1112	194	5	main	main	ADJ
ijtc-1112	194	6	assessment	assessment	NOUN
ijtc-1112	194	7	of	of	ADP
ijtc-1112	194	8	potential	potential	ADJ
ijtc-1112	194	9	investors	investor	NOUN
ijtc-1112	194	10	to	to	PART
ijtc-1112	194	11	be	be	AUX
ijtc-1112	194	12	taken	take	VERB
ijtc-1112	194	13	into	into	ADP
ijtc-1112	194	14	consideration	consideration	NOUN
ijtc-1112	194	15	for	for	ADP
ijtc-1112	194	16	investment	investment	NOUN
ijtc-1112	194	17	decisions	decision	NOUN
ijtc-1112	194	18	in	in	ADP
ijtc-1112	194	19	a	a	DET
ijtc-1112	194	20	company	company	NOUN
ijtc-1112	194	21	will	will	AUX
ijtc-1112	194	22	be	be	AUX
ijtc-1112	194	23	reviewed	review	VERB
ijtc-1112	194	24	from	from	ADP
ijtc-1112	194	25	the	the	DET
ijtc-1112	194	26	company	company	NOUN
ijtc-1112	194	27	's	's	PART
ijtc-1112	194	28	financial	financial	ADJ
ijtc-1112	194	29	performance	performance	NOUN
ijtc-1112	194	30	from	from	ADP
ijtc-1112	194	31	time	time	NOUN
ijtc-1112	194	32	to	to	ADP
ijtc-1112	194	33	time	time	NOUN
ijtc-1112	194	34	.	.	PUNCT
ijtc-1112	195	1	the	the	DET
ijtc-1112	195	2	development	development	NOUN
ijtc-1112	195	3	of	of	ADP
ijtc-1112	195	4	the	the	DET
ijtc-1112	195	5	company	company	NOUN
ijtc-1112	195	6	's	's	PART
ijtc-1112	195	7	financial	financial	ADJ
ijtc-1112	195	8	performance	performance	NOUN
ijtc-1112	195	9	is	be	AUX
ijtc-1112	195	10	more	more	ADV
ijtc-1112	195	11	promising	promising	ADJ
ijtc-1112	195	12	for	for	ADP
ijtc-1112	195	13	consideration	consideration	NOUN
ijtc-1112	195	14	in	in	ADP
ijtc-1112	195	15	investment	investment	NOUN
ijtc-1112	195	16	decisions	decision	NOUN
ijtc-1112	195	17	because	because	SCONJ
ijtc-1112	195	18	investors	investor	NOUN
ijtc-1112	195	19	can	can	AUX
ijtc-1112	195	20	assess	assess	VERB
ijtc-1112	195	21	the	the	DET
ijtc-1112	195	22	company	company	NOUN
ijtc-1112	195	23	's	's	PART
ijtc-1112	195	24	condition	condition	NOUN
ijtc-1112	195	25	.	.	PUNCT
ijtc-1112	196	1	apart	apart	ADV
ijtc-1112	196	2	from	from	ADP
ijtc-1112	196	3	the	the	DET
ijtc-1112	196	4	company	company	NOUN
ijtc-1112	196	5	's	's	PART
ijtc-1112	196	6	financial	financial	ADJ
ijtc-1112	196	7	health	health	NOUN
ijtc-1112	196	8	,	,	PUNCT
ijtc-1112	196	9	what	what	PRON
ijtc-1112	196	10	is	be	AUX
ijtc-1112	196	11	an	an	DET
ijtc-1112	196	12	important	important	ADJ
ijtc-1112	196	13	consideration	consideration	NOUN
ijtc-1112	196	14	for	for	ADP
ijtc-1112	196	15	potential	potential	ADJ
ijtc-1112	196	16	investors	investor	NOUN
ijtc-1112	196	17	is	be	AUX
ijtc-1112	196	18	the	the	DET
ijtc-1112	196	19	dividend	dividend	NOUN
ijtc-1112	196	20	policy	policy	NOUN
ijtc-1112	196	21	applied	apply	VERB
ijtc-1112	196	22	to	to	ADP
ijtc-1112	196	23	the	the	DET
ijtc-1112	196	24	company	company	NOUN
ijtc-1112	196	25	.	.	PUNCT
ijtc-1112	197	1	dividend	dividend	NOUN
ijtc-1112	197	2	policy	policy	NOUN
ijtc-1112	197	3	is	be	AUX
ijtc-1112	197	4	an	an	DET
ijtc-1112	197	5	aspect	aspect	NOUN
ijtc-1112	197	6	that	that	PRON
ijtc-1112	197	7	can	can	AUX
ijtc-1112	197	8	lure	lure	VERB
ijtc-1112	197	9	potential	potential	ADJ
ijtc-1112	197	10	investors	investor	NOUN
ijtc-1112	197	11	because	because	SCONJ
ijtc-1112	197	12	of	of	ADP
ijtc-1112	197	13	proportional	proportional	ADJ
ijtc-1112	197	14	profit	profit	NOUN
ijtc-1112	197	15	sharing	sharing	NOUN
ijtc-1112	197	16	or	or	CCONJ
ijtc-1112	197	17	considered	consider	VERB
ijtc-1112	197	18	profitable	profitable	ADJ
ijtc-1112	197	19	for	for	ADP
ijtc-1112	197	20	investors	investor	NOUN
ijtc-1112	197	21	,	,	PUNCT
ijtc-1112	197	22	it	it	PRON
ijtc-1112	197	23	will	will	AUX
ijtc-1112	197	24	increase	increase	VERB
ijtc-1112	197	25	the	the	DET
ijtc-1112	197	26	interest	interest	NOUN
ijtc-1112	197	27	of	of	ADP
ijtc-1112	197	28	potential	potential	ADJ
ijtc-1112	197	29	investors	investor	NOUN
ijtc-1112	197	30	to	to	PART
ijtc-1112	197	31	invest	invest	VERB
ijtc-1112	197	32	in	in	ADP
ijtc-1112	197	33	the	the	DET
ijtc-1112	197	34	company	company	NOUN
ijtc-1112	197	35	.	.	PUNCT
ijtc-1112	198	1	this	this	PRON
ijtc-1112	198	2	means	mean	VERB
ijtc-1112	198	3	that	that	SCONJ
ijtc-1112	198	4	information	information	NOUN
ijtc-1112	198	5	transparency	transparency	NOUN
ijtc-1112	198	6	is	be	AUX
ijtc-1112	198	7	less	less	ADV
ijtc-1112	198	8	able	able	ADJ
ijtc-1112	198	9	to	to	PART
ijtc-1112	198	10	affect	affect	VERB
ijtc-1112	198	11	the	the	DET
ijtc-1112	198	12	value	value	NOUN
ijtc-1112	198	13	of	of	ADP
ijtc-1112	198	14	the	the	DET
ijtc-1112	198	15	company	company	NOUN
ijtc-1112	198	16	.	.	PUNCT
ijtc-1112	199	1	this	this	DET
ijtc-1112	199	2	research	research	NOUN
ijtc-1112	199	3	is	be	AUX
ijtc-1112	199	4	in	in	ADP
ijtc-1112	199	5	line	line	NOUN
ijtc-1112	199	6	with	with	ADP
ijtc-1112	199	7	(	(	PUNCT
ijtc-1112	199	8	sari	sari	NOUN
ijtc-1112	199	9	&	&	CCONJ
ijtc-1112	199	10	irawati	irawati	NOUN
ijtc-1112	199	11	,	,	PUNCT
ijtc-1112	199	12	2022b	2022b	NUM
ijtc-1112	199	13	;	;	PUNCT
ijtc-1112	199	14	wardani	wardani	PROPN
ijtc-1112	199	15	&	&	CCONJ
ijtc-1112	199	16	susilowati	susilowati	PROPN
ijtc-1112	199	17	,	,	PUNCT
ijtc-1112	199	18	2020	2020	NUM
ijtc-1112	199	19	)	)	PUNCT
ijtc-1112	199	20	,	,	PUNCT
ijtc-1112	199	21	which	which	PRON
ijtc-1112	199	22	states	state	VERB
ijtc-1112	199	23	that	that	SCONJ
ijtc-1112	199	24	information	information	NOUN
ijtc-1112	199	25	transparency	transparency	NOUN
ijtc-1112	199	26	does	do	AUX
ijtc-1112	199	27	not	not	PART
ijtc-1112	199	28	affect	affect	VERB
ijtc-1112	199	29	company	company	NOUN
ijtc-1112	199	30	value	value	NOUN
ijtc-1112	199	31	,	,	PUNCT
ijtc-1112	199	32	but	but	CCONJ
ijtc-1112	199	33	this	this	DET
ijtc-1112	199	34	research	research	NOUN
ijtc-1112	199	35	is	be	AUX
ijtc-1112	199	36	inconsistent	inconsistent	ADJ
ijtc-1112	199	37	with	with	ADP
ijtc-1112	199	38	research	research	NOUN
ijtc-1112	199	39	conducted	conduct	VERB
ijtc-1112	199	40	by	by	ADP
ijtc-1112	199	41	(	(	PUNCT
ijtc-1112	199	42	hesti	hesti	PROPN
ijtc-1112	199	43	,	,	PUNCT
ijtc-1112	199	44	2016	2016	NUM
ijtc-1112	199	45	;	;	PUNCT
ijtc-1112	199	46	rajakulanajagam	rajakulanajagam	PROPN
ijtc-1112	199	47	&	&	CCONJ
ijtc-1112	199	48	nimalathasan	nimalathasan	PROPN
ijtc-1112	199	49	,	,	PUNCT
ijtc-1112	199	50	2021b	2021b	NUM
ijtc-1112	199	51	)	)	PUNCT
ijtc-1112	199	52	which	which	PRON
ijtc-1112	199	53	show	show	VERB
ijtc-1112	199	54	that	that	SCONJ
ijtc-1112	199	55	information	information	NOUN
ijtc-1112	199	56	transparency	transparency	NOUN
ijtc-1112	199	57	has	have	VERB
ijtc-1112	199	58	a	a	DET
ijtc-1112	199	59	positive	positive	ADJ
ijtc-1112	199	60	effect	effect	NOUN
ijtc-1112	199	61	on	on	ADP
ijtc-1112	199	62	company	company	NOUN
ijtc-1112	199	63	value	value	NOUN
ijtc-1112	199	64	.	.	PUNCT
ijtc-1112	200	1	the	the	DET
ijtc-1112	200	2	effect	effect	NOUN
ijtc-1112	200	3	of	of	ADP
ijtc-1112	200	4	tax	tax	NOUN
ijtc-1112	200	5	avoidance	avoidance	NOUN
ijtc-1112	200	6	on	on	ADP
ijtc-1112	200	7	company	company	NOUN
ijtc-1112	200	8	value	value	NOUN
ijtc-1112	200	9	with	with	ADP
ijtc-1112	200	10	information	information	NOUN
ijtc-1112	200	11	transparency	transparency	NOUN
ijtc-1112	200	12	as	as	ADP
ijtc-1112	200	13	moderation	moderation	NOUN
ijtc-1112	200	14	based	base	VERB
ijtc-1112	200	15	on	on	ADP
ijtc-1112	200	16	the	the	DET
ijtc-1112	200	17	table	table	NOUN
ijtc-1112	200	18	8	8	NUM
ijtc-1112	200	19	,	,	PUNCT
ijtc-1112	200	20	obtained	obtain	VERB
ijtc-1112	200	21	interaction	interaction	NOUN
ijtc-1112	200	22	t	t	PROPN
ijtc-1112	200	23	-	-	PUNCT
ijtc-1112	200	24	stat	stat	NOUN
ijtc-1112	200	25	1.217	1.217	NUM
ijtc-1112	200	26	<	<	X
ijtc-1112	200	27	2.03011	2.03011	NUM
ijtc-1112	200	28	and	and	CCONJ
ijtc-1112	200	29	sig	sig	NOUN
ijtc-1112	200	30	.	.	PUNCT
ijtc-1112	201	1	0.2469	0.2469	NUM
ijtc-1112	201	2	>	>	PUNCT
ijtc-1112	201	3	0.05	0.05	NUM
ijtc-1112	201	4	.	.	PUNCT
ijtc-1112	202	1	this	this	PRON
ijtc-1112	202	2	means	mean	VERB
ijtc-1112	202	3	that	that	SCONJ
ijtc-1112	202	4	information	information	NOUN
ijtc-1112	202	5	transparency	transparency	NOUN
ijtc-1112	202	6	is	be	AUX
ijtc-1112	202	7	unable	unable	ADJ
ijtc-1112	202	8	to	to	PART
ijtc-1112	202	9	moderate	moderate	VERB
ijtc-1112	202	10	the	the	DET
ijtc-1112	202	11	effect	effect	NOUN
ijtc-1112	202	12	of	of	ADP
ijtc-1112	202	13	tax	tax	NOUN
ijtc-1112	202	14	avoidance	avoidance	NOUN
ijtc-1112	202	15	on	on	ADP
ijtc-1112	202	16	company	company	NOUN
ijtc-1112	202	17	value	value	NOUN
ijtc-1112	202	18	.	.	PUNCT
ijtc-1112	203	1	this	this	PRON
ijtc-1112	203	2	can	can	AUX
ijtc-1112	203	3	happen	happen	VERB
ijtc-1112	203	4	because	because	SCONJ
ijtc-1112	203	5	of	of	ADP
ijtc-1112	203	6	the	the	DET
ijtc-1112	203	7	tendency	tendency	NOUN
ijtc-1112	203	8	of	of	ADP
ijtc-1112	203	9	investors	investor	NOUN
ijtc-1112	203	10	not	not	PART
ijtc-1112	203	11	to	to	PART
ijtc-1112	203	12	see	see	VERB
ijtc-1112	203	13	how	how	SCONJ
ijtc-1112	203	14	much	much	ADJ
ijtc-1112	203	15	tax	tax	NOUN
ijtc-1112	203	16	the	the	DET
ijtc-1112	203	17	company	company	NOUN
ijtc-1112	203	18	pays	pay	VERB
ijtc-1112	203	19	so	so	SCONJ
ijtc-1112	203	20	it	it	PRON
ijtc-1112	203	21	does	do	AUX
ijtc-1112	203	22	not	not	PART
ijtc-1112	203	23	consider	consider	VERB
ijtc-1112	203	24	the	the	DET
ijtc-1112	203	25	amount	amount	NOUN
ijtc-1112	203	26	of	of	ADP
ijtc-1112	203	27	tax	tax	NOUN
ijtc-1112	203	28	avoidance	avoidance	NOUN
ijtc-1112	203	29	made	make	VERB
ijtc-1112	203	30	by	by	ADP
ijtc-1112	203	31	the	the	DET
ijtc-1112	203	32	company	company	NOUN
ijtc-1112	203	33	.	.	PUNCT
ijtc-1112	204	1	investors	investor	NOUN
ijtc-1112	204	2	generally	generally	ADV
ijtc-1112	204	3	prefer	prefer	VERB
ijtc-1112	204	4	to	to	PART
ijtc-1112	204	5	invest	invest	VERB
ijtc-1112	204	6	in	in	ADP
ijtc-1112	204	7	companies	company	NOUN
ijtc-1112	204	8	with	with	ADP
ijtc-1112	204	9	stable	stable	ADJ
ijtc-1112	204	10	or	or	CCONJ
ijtc-1112	204	11	high	high	ADJ
ijtc-1112	204	12	profits	profit	NOUN
ijtc-1112	204	13	.	.	PUNCT
ijtc-1112	205	1	thus	thus	ADV
ijtc-1112	205	2	,	,	PUNCT
ijtc-1112	205	3	the	the	DET
ijtc-1112	205	4	presence	presence	NOUN
ijtc-1112	205	5	or	or	CCONJ
ijtc-1112	205	6	absence	absence	NOUN
ijtc-1112	205	7	of	of	ADP
ijtc-1112	205	8	tax	tax	NOUN
ijtc-1112	205	9	avoidance	avoidance	NOUN
ijtc-1112	205	10	in	in	ADP
ijtc-1112	205	11	the	the	DET
ijtc-1112	205	12	company	company	NOUN
ijtc-1112	205	13	does	do	AUX
ijtc-1112	205	14	not	not	PART
ijtc-1112	205	15	affect	affect	VERB
ijtc-1112	205	16	investors	investor	NOUN
ijtc-1112	205	17	'	'	PART
ijtc-1112	205	18	decisions	decision	NOUN
ijtc-1112	205	19	to	to	PART
ijtc-1112	205	20	invest	invest	VERB
ijtc-1112	205	21	.	.	PUNCT
ijtc-1112	206	1	so	so	SCONJ
ijtc-1112	206	2	that	that	SCONJ
ijtc-1112	206	3	investors	investor	NOUN
ijtc-1112	206	4	will	will	AUX
ijtc-1112	206	5	not	not	PART
ijtc-1112	206	6	withdraw	withdraw	VERB
ijtc-1112	206	7	their	their	PRON
ijtc-1112	206	8	investment	investment	NOUN
ijtc-1112	206	9	or	or	CCONJ
ijtc-1112	206	10	not	not	PART
ijtc-1112	206	11	invest	invest	VERB
ijtc-1112	206	12	even	even	ADV
ijtc-1112	206	13	if	if	SCONJ
ijtc-1112	206	14	the	the	DET
ijtc-1112	206	15	company	company	NOUN
ijtc-1112	206	16	does	do	VERB
ijtc-1112	206	17	tax	tax	NOUN
ijtc-1112	206	18	avoidance	avoidance	NOUN
ijtc-1112	206	19	or	or	CCONJ
ijtc-1112	206	20	not	not	PART
ijtc-1112	206	21	.	.	PUNCT
ijtc-1112	207	1	thus	thus	ADV
ijtc-1112	207	2	,	,	PUNCT
ijtc-1112	207	3	tax	tax	NOUN
ijtc-1112	207	4	avoidance	avoidance	NOUN
ijtc-1112	207	5	is	be	AUX
ijtc-1112	207	6	not	not	PART
ijtc-1112	207	7	able	able	ADJ
ijtc-1112	207	8	to	to	PART
ijtc-1112	207	9	affect	affect	VERB
ijtc-1112	207	10	the	the	DET
ijtc-1112	207	11	value	value	NOUN
ijtc-1112	207	12	of	of	ADP
ijtc-1112	207	13	the	the	DET
ijtc-1112	207	14	company	company	NOUN
ijtc-1112	207	15	.	.	PUNCT
ijtc-1112	208	1	moreover	moreover	ADV
ijtc-1112	208	2	,	,	PUNCT
ijtc-1112	208	3	the	the	DET
ijtc-1112	208	4	existence	existence	NOUN
ijtc-1112	208	5	of	of	ADP
ijtc-1112	208	6	transparent	transparent	ADJ
ijtc-1112	208	7	information	information	NOUN
ijtc-1112	208	8	will	will	AUX
ijtc-1112	208	9	not	not	PART
ijtc-1112	208	10	have	have	VERB
ijtc-1112	208	11	an	an	DET
ijtc-1112	208	12	impact	impact	NOUN
ijtc-1112	208	13	on	on	ADP
ijtc-1112	208	14	investors	investor	NOUN
ijtc-1112	208	15	because	because	SCONJ
ijtc-1112	208	16	investors	investor	NOUN
ijtc-1112	208	17	prefer	prefer	VERB
ijtc-1112	208	18	companies	company	NOUN
ijtc-1112	208	19	that	that	PRON
ijtc-1112	208	20	have	have	VERB
ijtc-1112	208	21	performance	performance	NOUN
ijtc-1112	208	22	with	with	ADP
ijtc-1112	208	23	stable	stable	ADJ
ijtc-1112	208	24	or	or	CCONJ
ijtc-1112	208	25	high	high	ADJ
ijtc-1112	208	26	profits	profit	NOUN
ijtc-1112	208	27	and	and	CCONJ
ijtc-1112	208	28	are	be	AUX
ijtc-1112	208	29	less	less	ADV
ijtc-1112	208	30	concerned	concerned	ADJ
ijtc-1112	208	31	with	with	ADP
ijtc-1112	208	32	the	the	DET
ijtc-1112	208	33	information	information	NOUN
ijtc-1112	208	34	provided	provide	VERB
ijtc-1112	208	35	by	by	ADP
ijtc-1112	208	36	the	the	DET
ijtc-1112	208	37	company	company	NOUN
ijtc-1112	208	38	.	.	PUNCT
ijtc-1112	209	1	it	it	PRON
ijtc-1112	209	2	can	can	AUX
ijtc-1112	209	3	be	be	AUX
ijtc-1112	209	4	concluded	conclude	VERB
ijtc-1112	209	5	that	that	SCONJ
ijtc-1112	209	6	transparent	transparent	ADJ
ijtc-1112	209	7	information	information	NOUN
ijtc-1112	209	8	is	be	AUX
ijtc-1112	209	9	not	not	PART
ijtc-1112	209	10	able	able	ADJ
ijtc-1112	209	11	to	to	PART
ijtc-1112	209	12	moderate	moderate	VERB
ijtc-1112	209	13	the	the	DET
ijtc-1112	209	14	effect	effect	NOUN
ijtc-1112	209	15	of	of	ADP
ijtc-1112	209	16	tax	tax	NOUN
ijtc-1112	209	17	avoidance	avoidance	NOUN
ijtc-1112	209	18	on	on	ADP
ijtc-1112	209	19	the	the	DET
ijtc-1112	209	20	value	value	NOUN
ijtc-1112	209	21	of	of	ADP
ijtc-1112	209	22	the	the	DET
ijtc-1112	209	23	company	company	NOUN
ijtc-1112	209	24	.	.	PUNCT
ijtc-1112	210	1	this	this	DET
ijtc-1112	210	2	result	result	NOUN
ijtc-1112	210	3	is	be	AUX
ijtc-1112	210	4	in	in	ADP
ijtc-1112	210	5	line	line	NOUN
ijtc-1112	210	6	with	with	ADP
ijtc-1112	210	7	(	(	PUNCT
ijtc-1112	210	8	asa	asa	PROPN
ijtc-1112	210	9	&	&	CCONJ
ijtc-1112	210	10	utomo	utomo	PROPN
ijtc-1112	210	11	,	,	PUNCT
ijtc-1112	210	12	2019	2019	NUM
ijtc-1112	210	13	;	;	PUNCT
ijtc-1112	210	14	magdalena	magdalena	PROPN
ijtc-1112	210	15	,	,	PUNCT
ijtc-1112	210	16	2019	2019	NUM
ijtc-1112	210	17	)	)	PUNCT
ijtc-1112	210	18	state	state	NOUN
ijtc-1112	210	19	information	information	NOUN
ijtc-1112	210	20	transparency	transparency	NOUN
ijtc-1112	210	21	is	be	AUX
ijtc-1112	210	22	unable	unable	ADJ
ijtc-1112	210	23	to	to	PART
ijtc-1112	210	24	moderate	moderate	VERB
ijtc-1112	210	25	the	the	DET
ijtc-1112	210	26	effect	effect	NOUN
ijtc-1112	210	27	of	of	ADP
ijtc-1112	210	28	tax	tax	NOUN
ijtc-1112	210	29	avoidance	avoidance	NOUN
ijtc-1112	210	30	on	on	ADP
ijtc-1112	210	31	company	company	NOUN
ijtc-1112	210	32	value	value	NOUN
ijtc-1112	210	33	.	.	PUNCT
ijtc-1112	211	1	in	in	ADP
ijtc-1112	211	2	contrast	contrast	NOUN
ijtc-1112	211	3	(	(	PUNCT
ijtc-1112	211	4	nughara	nughara	PROPN
ijtc-1112	211	5	&	&	CCONJ
ijtc-1112	211	6	setiawan	setiawan	PROPN
ijtc-1112	211	7	,	,	PUNCT
ijtc-1112	211	8	2019b	2019b	NUM
ijtc-1112	211	9	;	;	PUNCT
ijtc-1112	211	10	pambudi	pambudi	PROPN
ijtc-1112	211	11	&	&	CCONJ
ijtc-1112	211	12	kartika	kartika	PROPN
ijtc-1112	211	13	,	,	PUNCT
ijtc-1112	211	14	2022b	2022b	NUM
ijtc-1112	211	15	;	;	PUNCT
ijtc-1112	211	16	ramadhani	ramadhani	PROPN
ijtc-1112	211	17	&	&	CCONJ
ijtc-1112	211	18	dewi	dewi	PROPN
ijtc-1112	211	19	,	,	PUNCT
ijtc-1112	211	20	2021b	2021b	NUM
ijtc-1112	211	21	)	)	PUNCT
ijtc-1112	211	22	state	state	NOUN
ijtc-1112	211	23	that	that	SCONJ
ijtc-1112	211	24	information	information	NOUN
ijtc-1112	211	25	transparency	transparency	NOUN
ijtc-1112	211	26	moderates	moderate	NOUN
ijtc-1112	211	27	by	by	ADP
ijtc-1112	211	28	strengthening	strengthen	VERB
ijtc-1112	211	29	the	the	DET
ijtc-1112	211	30	influence	influence	NOUN
ijtc-1112	211	31	of	of	ADP
ijtc-1112	211	32	tax	tax	NOUN
ijtc-1112	211	33	avoidance	avoidance	NOUN
ijtc-1112	211	34	on	on	ADP
ijtc-1112	211	35	company	company	NOUN
ijtc-1112	211	36	value	value	VERB
ijtc-1112	211	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	211	38	determinants	determinant	NOUN
ijtc-1112	211	39	of	of	ADP
ijtc-1112	211	40	company	company	NOUN
ijtc-1112	211	41	value	value	NOUN
ijtc-1112	211	42	with	with	ADP
ijtc-1112	211	43	information	information	NOUN
ijtc-1112	211	44	transparency	transparency	NOUN
ijtc-1112	211	45	as	as	ADP
ijtc-1112	211	46	moderation	moderation	NOUN
ijtc-1112	211	47	in	in	ADP
ijtc-1112	211	48	food	food	NOUN
ijtc-1112	211	49	beverage	beverage	NOUN
ijtc-1112	211	50	sector	sector	NOUN
ijtc-1112	211	51	companies	company	NOUN
ijtc-1112	211	52	ristiyana	ristiyana	ADJ
ijtc-1112	211	53	,	,	PUNCT
ijtc-1112	211	54	atichasari	atichasari	ADV
ijtc-1112	211	55	,	,	PUNCT
ijtc-1112	211	56	andabdullah	andabdullah	PROPN
ijtc-1112	211	57	420	420	NUM
ijtc-1112	212	1	|	|	ADV
ijtc-1112	212	2	ilomata	ilomata	PROPN
ijtc-1112	212	3	international	international	ADJ
ijtc-1112	212	4	journal	journal	NOUN
ijtc-1112	212	5	of	of	ADP
ijtc-1112	212	6	tax	tax	PROPN
ijtc-1112	212	7	&	&	CCONJ
ijtc-1112	212	8	accounting	accounting	PROPN
ijtc-1112	212	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	212	10	the	the	DET
ijtc-1112	212	11	effect	effect	NOUN
ijtc-1112	212	12	of	of	ADP
ijtc-1112	212	13	company	company	NOUN
ijtc-1112	212	14	size	size	NOUN
ijtc-1112	212	15	on	on	ADP
ijtc-1112	212	16	company	company	NOUN
ijtc-1112	212	17	value	value	NOUN
ijtc-1112	212	18	with	with	ADP
ijtc-1112	212	19	information	information	NOUN
ijtc-1112	212	20	transparency	transparency	NOUN
ijtc-1112	212	21	as	as	ADP
ijtc-1112	212	22	moderation	moderation	NOUN
ijtc-1112	212	23	based	base	VERB
ijtc-1112	212	24	on	on	ADP
ijtc-1112	212	25	the	the	DET
ijtc-1112	212	26	table	table	NOUN
ijtc-1112	212	27	8	8	NUM
ijtc-1112	212	28	,	,	PUNCT
ijtc-1112	212	29	obtained	obtain	VERB
ijtc-1112	212	30	interaction	interaction	NOUN
ijtc-1112	212	31	t	t	PROPN
ijtc-1112	212	32	-	-	PUNCT
ijtc-1112	212	33	stat	stat	NOUN
ijtc-1112	212	34	3.423	3.423	NUM
ijtc-1112	212	35	>	>	SYM
ijtc-1112	212	36	2.03011	2.03011	NUM
ijtc-1112	212	37	and	and	CCONJ
ijtc-1112	212	38	sig	sig	NOUN
ijtc-1112	212	39	.	.	PUNCT
ijtc-1112	213	1	0.0099	0.0099	NUM
ijtc-1112	213	2	<	<	X
ijtc-1112	213	3	0.05	0.05	NUM
ijtc-1112	213	4	.	.	PUNCT
ijtc-1112	214	1	it	it	PRON
ijtc-1112	214	2	means	mean	VERB
ijtc-1112	214	3	information	information	NOUN
ijtc-1112	214	4	transparency	transparency	NOUN
ijtc-1112	214	5	can	can	AUX
ijtc-1112	214	6	moderate	moderate	VERB
ijtc-1112	214	7	and	and	CCONJ
ijtc-1112	214	8	strengthen	strengthen	VERB
ijtc-1112	214	9	the	the	DET
ijtc-1112	214	10	influence	influence	NOUN
ijtc-1112	214	11	of	of	ADP
ijtc-1112	214	12	company	company	NOUN
ijtc-1112	214	13	size	size	NOUN
ijtc-1112	214	14	on	on	ADP
ijtc-1112	214	15	company	company	NOUN
ijtc-1112	214	16	value	value	NOUN
ijtc-1112	214	17	.	.	PUNCT
ijtc-1112	215	1	companies	company	NOUN
ijtc-1112	215	2	that	that	PRON
ijtc-1112	215	3	have	have	VERB
ijtc-1112	215	4	a	a	DET
ijtc-1112	215	5	large	large	ADJ
ijtc-1112	215	6	scale	scale	NOUN
ijtc-1112	215	7	tend	tend	VERB
ijtc-1112	215	8	to	to	PART
ijtc-1112	215	9	get	get	VERB
ijtc-1112	215	10	pressure	pressure	NOUN
ijtc-1112	215	11	from	from	ADP
ijtc-1112	215	12	various	various	ADJ
ijtc-1112	215	13	parties	party	NOUN
ijtc-1112	215	14	,	,	PUNCT
ijtc-1112	215	15	especially	especially	ADV
ijtc-1112	215	16	financial	financial	ADJ
ijtc-1112	215	17	analysis	analysis	NOUN
ijtc-1112	215	18	parties	party	NOUN
ijtc-1112	215	19	who	who	PRON
ijtc-1112	215	20	have	have	VERB
ijtc-1112	215	21	a	a	DET
ijtc-1112	215	22	function	function	NOUN
ijtc-1112	215	23	to	to	PART
ijtc-1112	215	24	assess	assess	VERB
ijtc-1112	215	25	the	the	DET
ijtc-1112	215	26	company	company	NOUN
ijtc-1112	215	27	's	's	PART
ijtc-1112	215	28	performance	performance	NOUN
ijtc-1112	215	29	through	through	ADP
ijtc-1112	215	30	the	the	DET
ijtc-1112	215	31	company	company	NOUN
ijtc-1112	215	32	's	's	PART
ijtc-1112	215	33	financial	financial	ADJ
ijtc-1112	215	34	condition	condition	NOUN
ijtc-1112	215	35	.	.	PUNCT
ijtc-1112	216	1	the	the	DET
ijtc-1112	216	2	financial	financial	ADJ
ijtc-1112	216	3	analysis	analysis	NOUN
ijtc-1112	216	4	puts	put	VERB
ijtc-1112	216	5	pressure	pressure	NOUN
ijtc-1112	216	6	on	on	ADP
ijtc-1112	216	7	companies	company	NOUN
ijtc-1112	216	8	that	that	PRON
ijtc-1112	216	9	have	have	VERB
ijtc-1112	216	10	a	a	DET
ijtc-1112	216	11	large	large	ADJ
ijtc-1112	216	12	scale	scale	NOUN
ijtc-1112	216	13	with	with	ADP
ijtc-1112	216	14	the	the	DET
ijtc-1112	216	15	aim	aim	NOUN
ijtc-1112	216	16	of	of	ADP
ijtc-1112	216	17	making	make	VERB
ijtc-1112	216	18	the	the	DET
ijtc-1112	216	19	company	company	NOUN
ijtc-1112	216	20	able	able	ADJ
ijtc-1112	216	21	to	to	PART
ijtc-1112	216	22	provide	provide	VERB
ijtc-1112	216	23	various	various	ADJ
ijtc-1112	216	24	information	information	NOUN
ijtc-1112	216	25	related	relate	VERB
ijtc-1112	216	26	to	to	ADP
ijtc-1112	216	27	the	the	DET
ijtc-1112	216	28	development	development	NOUN
ijtc-1112	216	29	of	of	ADP
ijtc-1112	216	30	the	the	DET
ijtc-1112	216	31	company	company	NOUN
ijtc-1112	216	32	in	in	ADP
ijtc-1112	216	33	a	a	DET
ijtc-1112	216	34	certain	certain	ADJ
ijtc-1112	216	35	period	period	NOUN
ijtc-1112	216	36	.	.	PUNCT
ijtc-1112	217	1	therefore	therefore	ADV
ijtc-1112	217	2	,	,	PUNCT
ijtc-1112	217	3	companies	company	NOUN
ijtc-1112	217	4	with	with	ADP
ijtc-1112	217	5	larger	large	ADJ
ijtc-1112	217	6	company	company	NOUN
ijtc-1112	217	7	sizes	size	NOUN
ijtc-1112	217	8	will	will	AUX
ijtc-1112	217	9	tend	tend	VERB
ijtc-1112	217	10	to	to	PART
ijtc-1112	217	11	be	be	AUX
ijtc-1112	217	12	more	more	ADV
ijtc-1112	217	13	transparent	transparent	ADJ
ijtc-1112	217	14	in	in	ADP
ijtc-1112	217	15	delivering	deliver	VERB
ijtc-1112	217	16	information	information	NOUN
ijtc-1112	217	17	compared	compare	VERB
ijtc-1112	217	18	to	to	ADP
ijtc-1112	217	19	companies	company	NOUN
ijtc-1112	217	20	that	that	PRON
ijtc-1112	217	21	have	have	VERB
ijtc-1112	217	22	a	a	DET
ijtc-1112	217	23	smaller	small	ADJ
ijtc-1112	217	24	scale	scale	NOUN
ijtc-1112	217	25	.	.	PUNCT
ijtc-1112	218	1	this	this	PRON
ijtc-1112	218	2	indicates	indicate	VERB
ijtc-1112	218	3	that	that	SCONJ
ijtc-1112	218	4	information	information	NOUN
ijtc-1112	218	5	transparency	transparency	NOUN
ijtc-1112	218	6	can	can	AUX
ijtc-1112	218	7	moderate	moderate	VERB
ijtc-1112	218	8	by	by	ADP
ijtc-1112	218	9	strengthening	strengthen	VERB
ijtc-1112	218	10	the	the	DET
ijtc-1112	218	11	influence	influence	NOUN
ijtc-1112	218	12	of	of	ADP
ijtc-1112	218	13	company	company	NOUN
ijtc-1112	218	14	size	size	NOUN
ijtc-1112	218	15	on	on	ADP
ijtc-1112	218	16	company	company	NOUN
ijtc-1112	218	17	value	value	NOUN
ijtc-1112	218	18	.	.	PUNCT
ijtc-1112	219	1	the	the	DET
ijtc-1112	219	2	results	result	NOUN
ijtc-1112	219	3	of	of	ADP
ijtc-1112	219	4	this	this	DET
ijtc-1112	219	5	study	study	NOUN
ijtc-1112	219	6	are	be	AUX
ijtc-1112	219	7	in	in	ADP
ijtc-1112	219	8	accordance	accordance	NOUN
ijtc-1112	219	9	with	with	ADP
ijtc-1112	219	10	research	research	NOUN
ijtc-1112	219	11	conducted	conduct	VERB
ijtc-1112	219	12	by	by	ADP
ijtc-1112	219	13	(	(	PUNCT
ijtc-1112	219	14	septyaningrum	septyaningrum	NOUN
ijtc-1112	219	15	,	,	PUNCT
ijtc-1112	219	16	2020	2020	NUM
ijtc-1112	219	17	)	)	PUNCT
ijtc-1112	219	18	states	state	VERB
ijtc-1112	219	19	that	that	SCONJ
ijtc-1112	219	20	information	information	NOUN
ijtc-1112	219	21	transparency	transparency	NOUN
ijtc-1112	219	22	can	can	AUX
ijtc-1112	219	23	moderate	moderate	VERB
ijtc-1112	219	24	the	the	DET
ijtc-1112	219	25	influence	influence	NOUN
ijtc-1112	219	26	of	of	ADP
ijtc-1112	219	27	company	company	NOUN
ijtc-1112	219	28	size	size	NOUN
ijtc-1112	219	29	on	on	ADP
ijtc-1112	219	30	company	company	NOUN
ijtc-1112	219	31	value	value	NOUN
ijtc-1112	219	32	.	.	PUNCT
ijtc-1112	220	1	the	the	DET
ijtc-1112	220	2	effect	effect	NOUN
ijtc-1112	220	3	of	of	ADP
ijtc-1112	220	4	leverage	leverage	NOUN
ijtc-1112	220	5	on	on	ADP
ijtc-1112	220	6	company	company	NOUN
ijtc-1112	220	7	value	value	NOUN
ijtc-1112	220	8	with	with	ADP
ijtc-1112	220	9	information	information	NOUN
ijtc-1112	220	10	transparency	transparency	NOUN
ijtc-1112	220	11	as	as	ADP
ijtc-1112	220	12	moderation	moderation	NOUN
ijtc-1112	220	13	based	base	VERB
ijtc-1112	220	14	on	on	ADP
ijtc-1112	220	15	the	the	DET
ijtc-1112	220	16	table	table	NOUN
ijtc-1112	220	17	9	9	NUM
ijtc-1112	220	18	,	,	PUNCT
ijtc-1112	220	19	obtained	obtain	VERB
ijtc-1112	220	20	interaction	interaction	NOUN
ijtc-1112	220	21	t	t	PROPN
ijtc-1112	220	22	-	-	PUNCT
ijtc-1112	220	23	stat	stat	NOUN
ijtc-1112	220	24	1.868	1.868	NUM
ijtc-1112	220	25	<	<	X
ijtc-1112	220	26	2.03011	2.03011	NUM
ijtc-1112	220	27	and	and	CCONJ
ijtc-1112	220	28	sig	sig	NOUN
ijtc-1112	220	29	.	.	PUNCT
ijtc-1112	221	1	0.1722	0.1722	NUM
ijtc-1112	221	2	>	>	X
ijtc-1112	221	3	0.05	0.05	NUM
ijtc-1112	221	4	.	.	PUNCT
ijtc-1112	222	1	this	this	PRON
ijtc-1112	222	2	means	mean	VERB
ijtc-1112	222	3	information	information	NOUN
ijtc-1112	222	4	transparency	transparency	NOUN
ijtc-1112	222	5	can	can	AUX
ijtc-1112	222	6	not	not	PART
ijtc-1112	222	7	to	to	PART
ijtc-1112	222	8	moderate	moderate	VERB
ijtc-1112	222	9	the	the	DET
ijtc-1112	222	10	influence	influence	NOUN
ijtc-1112	222	11	of	of	ADP
ijtc-1112	222	12	leverage	leverage	NOUN
ijtc-1112	222	13	on	on	ADP
ijtc-1112	222	14	company	company	NOUN
ijtc-1112	222	15	value	value	NOUN
ijtc-1112	222	16	.	.	PUNCT
ijtc-1112	223	1	companies	company	NOUN
ijtc-1112	223	2	that	that	PRON
ijtc-1112	223	3	have	have	VERB
ijtc-1112	223	4	a	a	DET
ijtc-1112	223	5	high	high	ADJ
ijtc-1112	223	6	level	level	NOUN
ijtc-1112	223	7	of	of	ADP
ijtc-1112	223	8	debt	debt	NOUN
ijtc-1112	223	9	will	will	AUX
ijtc-1112	223	10	cause	cause	VERB
ijtc-1112	223	11	companies	company	NOUN
ijtc-1112	223	12	to	to	PART
ijtc-1112	223	13	experience	experience	VERB
ijtc-1112	223	14	financial	financial	ADJ
ijtc-1112	223	15	difficulties	difficulty	NOUN
ijtc-1112	223	16	because	because	SCONJ
ijtc-1112	223	17	excessive	excessive	ADJ
ijtc-1112	223	18	use	use	NOUN
ijtc-1112	223	19	of	of	ADP
ijtc-1112	223	20	debt	debt	NOUN
ijtc-1112	223	21	will	will	AUX
ijtc-1112	223	22	have	have	VERB
ijtc-1112	223	23	an	an	DET
ijtc-1112	223	24	impact	impact	NOUN
ijtc-1112	223	25	on	on	ADP
ijtc-1112	223	26	the	the	DET
ijtc-1112	223	27	imbalance	imbalance	NOUN
ijtc-1112	223	28	between	between	ADP
ijtc-1112	223	29	the	the	DET
ijtc-1112	223	30	benefits	benefit	NOUN
ijtc-1112	223	31	obtained	obtain	VERB
ijtc-1112	223	32	and	and	CCONJ
ijtc-1112	223	33	the	the	DET
ijtc-1112	223	34	costs	cost	NOUN
ijtc-1112	223	35	incurred	incur	VERB
ijtc-1112	223	36	due	due	ADP
ijtc-1112	223	37	to	to	ADP
ijtc-1112	223	38	the	the	DET
ijtc-1112	223	39	debt	debt	NOUN
ijtc-1112	223	40	.	.	PUNCT
ijtc-1112	224	1	if	if	SCONJ
ijtc-1112	224	2	the	the	DET
ijtc-1112	224	3	company	company	NOUN
ijtc-1112	224	4	experiences	experience	VERB
ijtc-1112	224	5	that	that	SCONJ
ijtc-1112	224	6	the	the	DET
ijtc-1112	224	7	value	value	NOUN
ijtc-1112	224	8	of	of	ADP
ijtc-1112	224	9	the	the	DET
ijtc-1112	224	10	benefits	benefit	NOUN
ijtc-1112	224	11	obtained	obtain	VERB
ijtc-1112	224	12	is	be	AUX
ijtc-1112	224	13	not	not	PART
ijtc-1112	224	14	proportional	proportional	ADJ
ijtc-1112	224	15	to	to	ADP
ijtc-1112	224	16	the	the	DET
ijtc-1112	224	17	costs	cost	NOUN
ijtc-1112	224	18	incurred	incur	VERB
ijtc-1112	224	19	due	due	ADP
ijtc-1112	224	20	to	to	ADP
ijtc-1112	224	21	debt	debt	NOUN
ijtc-1112	224	22	,	,	PUNCT
ijtc-1112	224	23	then	then	ADV
ijtc-1112	224	24	the	the	DET
ijtc-1112	224	25	company	company	NOUN
ijtc-1112	224	26	has	have	VERB
ijtc-1112	224	27	a	a	DET
ijtc-1112	224	28	great	great	ADJ
ijtc-1112	224	29	threat	threat	NOUN
ijtc-1112	224	30	such	such	ADJ
ijtc-1112	224	31	as	as	ADP
ijtc-1112	224	32	experiencing	experience	VERB
ijtc-1112	224	33	losses	loss	NOUN
ijtc-1112	224	34	that	that	PRON
ijtc-1112	224	35	can	can	AUX
ijtc-1112	224	36	be	be	AUX
ijtc-1112	224	37	even	even	ADV
ijtc-1112	224	38	more	more	ADV
ijtc-1112	224	39	severe	severe	ADJ
ijtc-1112	224	40	such	such	ADJ
ijtc-1112	224	41	as	as	ADP
ijtc-1112	224	42	being	be	AUX
ijtc-1112	224	43	unable	unable	ADJ
ijtc-1112	224	44	to	to	PART
ijtc-1112	224	45	operate	operate	VERB
ijtc-1112	224	46	again	again	ADV
ijtc-1112	224	47	or	or	CCONJ
ijtc-1112	224	48	closing	close	VERB
ijtc-1112	224	49	permanently	permanently	ADV
ijtc-1112	224	50	with	with	ADP
ijtc-1112	224	51	these	these	DET
ijtc-1112	224	52	conditions	condition	NOUN
ijtc-1112	224	53	,	,	PUNCT
ijtc-1112	224	54	companies	company	NOUN
ijtc-1112	224	55	tend	tend	VERB
ijtc-1112	224	56	to	to	PART
ijtc-1112	224	57	have	have	VERB
ijtc-1112	224	58	a	a	DET
ijtc-1112	224	59	low	low	ADJ
ijtc-1112	224	60	level	level	NOUN
ijtc-1112	224	61	of	of	ADP
ijtc-1112	224	62	transparency	transparency	NOUN
ijtc-1112	224	63	in	in	ADP
ijtc-1112	224	64	the	the	DET
ijtc-1112	224	65	delivery	delivery	NOUN
ijtc-1112	224	66	of	of	ADP
ijtc-1112	224	67	information	information	NOUN
ijtc-1112	224	68	,	,	PUNCT
ijtc-1112	224	69	causing	cause	VERB
ijtc-1112	224	70	the	the	DET
ijtc-1112	224	71	level	level	NOUN
ijtc-1112	224	72	of	of	ADP
ijtc-1112	224	73	trust	trust	NOUN
ijtc-1112	224	74	of	of	ADP
ijtc-1112	224	75	interested	interested	ADJ
ijtc-1112	224	76	parties	party	NOUN
ijtc-1112	224	77	or	or	CCONJ
ijtc-1112	224	78	investors	investor	NOUN
ijtc-1112	224	79	in	in	ADP
ijtc-1112	224	80	the	the	DET
ijtc-1112	224	81	company	company	NOUN
ijtc-1112	224	82	is	be	AUX
ijtc-1112	224	83	also	also	ADV
ijtc-1112	224	84	increasing	increase	VERB
ijtc-1112	224	85	decreased	decrease	VERB
ijtc-1112	224	86	because	because	SCONJ
ijtc-1112	224	87	investors	investor	NOUN
ijtc-1112	224	88	assume	assume	VERB
ijtc-1112	224	89	that	that	SCONJ
ijtc-1112	224	90	the	the	DET
ijtc-1112	224	91	company	company	NOUN
ijtc-1112	224	92	is	be	AUX
ijtc-1112	224	93	bad	bad	ADJ
ijtc-1112	224	94	because	because	SCONJ
ijtc-1112	224	95	it	it	PRON
ijtc-1112	224	96	does	do	AUX
ijtc-1112	224	97	not	not	PART
ijtc-1112	224	98	disclose	disclose	VERB
ijtc-1112	224	99	most	most	ADJ
ijtc-1112	224	100	of	of	ADP
ijtc-1112	224	101	the	the	DET
ijtc-1112	224	102	information	information	NOUN
ijtc-1112	224	103	it	it	PRON
ijtc-1112	224	104	has	have	VERB
ijtc-1112	224	105	and	and	CCONJ
ijtc-1112	224	106	shows	show	VERB
ijtc-1112	224	107	the	the	DET
ijtc-1112	224	108	level	level	NOUN
ijtc-1112	224	109	of	of	ADP
ijtc-1112	224	110	quality	quality	NOUN
ijtc-1112	224	111	of	of	ADP
ijtc-1112	224	112	the	the	DET
ijtc-1112	224	113	company	company	NOUN
ijtc-1112	224	114	in	in	ADP
ijtc-1112	224	115	delivering	deliver	VERB
ijtc-1112	224	116	information	information	NOUN
ijtc-1112	224	117	.	.	PUNCT
ijtc-1112	225	1	the	the	DET
ijtc-1112	225	2	results	result	NOUN
ijtc-1112	225	3	of	of	ADP
ijtc-1112	225	4	this	this	DET
ijtc-1112	225	5	study	study	NOUN
ijtc-1112	225	6	are	be	AUX
ijtc-1112	225	7	in	in	ADP
ijtc-1112	225	8	accordance	accordance	NOUN
ijtc-1112	225	9	with	with	ADP
ijtc-1112	225	10	research	research	NOUN
ijtc-1112	225	11	conducted	conduct	VERB
ijtc-1112	225	12	by	by	ADP
ijtc-1112	225	13	(	(	PUNCT
ijtc-1112	225	14	dali	dali	PROPN
ijtc-1112	225	15	souisa	souisa	PROPN
ijtc-1112	225	16	et	et	PROPN
ijtc-1112	225	17	al	al	PROPN
ijtc-1112	225	18	.	.	PROPN
ijtc-1112	225	19	,	,	PUNCT
ijtc-1112	225	20	2022	2022	NUM
ijtc-1112	225	21	)	)	PUNCT
ijtc-1112	225	22	state	state	NOUN
ijtc-1112	225	23	that	that	SCONJ
ijtc-1112	225	24	information	information	NOUN
ijtc-1112	225	25	transparency	transparency	NOUN
ijtc-1112	225	26	is	be	AUX
ijtc-1112	225	27	unable	unable	ADJ
ijtc-1112	225	28	to	to	PART
ijtc-1112	225	29	moderate	moderate	VERB
ijtc-1112	225	30	the	the	DET
ijtc-1112	225	31	effect	effect	NOUN
ijtc-1112	225	32	of	of	ADP
ijtc-1112	225	33	leverage	leverage	NOUN
ijtc-1112	225	34	on	on	ADP
ijtc-1112	225	35	company	company	NOUN
ijtc-1112	225	36	value	value	NOUN
ijtc-1112	225	37	,	,	PUNCT
ijtc-1112	225	38	while	while	SCONJ
ijtc-1112	225	39	this	this	DET
ijtc-1112	225	40	research	research	NOUN
ijtc-1112	225	41	is	be	AUX
ijtc-1112	225	42	inconsistent	inconsistent	ADJ
ijtc-1112	225	43	with	with	ADP
ijtc-1112	225	44	research	research	NOUN
ijtc-1112	225	45	conducted	conduct	VERB
ijtc-1112	225	46	by	by	ADP
ijtc-1112	225	47	(	(	PUNCT
ijtc-1112	225	48	ramadhani	ramadhani	PROPN
ijtc-1112	225	49	&	&	CCONJ
ijtc-1112	225	50	dewi	dewi	PROPN
ijtc-1112	225	51	,	,	PUNCT
ijtc-1112	225	52	2021b	2021b	NUM
ijtc-1112	225	53	;	;	PUNCT
ijtc-1112	225	54	suripto	suripto	NOUN
ijtc-1112	225	55	,	,	PUNCT
ijtc-1112	225	56	2020	2020	NUM
ijtc-1112	225	57	)	)	PUNCT
ijtc-1112	225	58	,	,	PUNCT
ijtc-1112	225	59	states	state	VERB
ijtc-1112	225	60	information	information	NOUN
ijtc-1112	225	61	transparency	transparency	NOUN
ijtc-1112	225	62	moderates	moderate	NOUN
ijtc-1112	225	63	by	by	ADP
ijtc-1112	225	64	strengthening	strengthen	VERB
ijtc-1112	225	65	the	the	DET
ijtc-1112	225	66	influence	influence	NOUN
ijtc-1112	225	67	of	of	ADP
ijtc-1112	225	68	leverage	leverage	NOUN
ijtc-1112	225	69	against	against	ADP
ijtc-1112	225	70	the	the	DET
ijtc-1112	225	71	value	value	NOUN
ijtc-1112	225	72	of	of	ADP
ijtc-1112	225	73	the	the	DET
ijtc-1112	225	74	company	company	NOUN
ijtc-1112	225	75	conclusion	conclusion	NOUN
ijtc-1112	225	76	based	base	VERB
ijtc-1112	225	77	on	on	ADP
ijtc-1112	225	78	the	the	DET
ijtc-1112	225	79	test	test	NOUN
ijtc-1112	225	80	results	result	NOUN
ijtc-1112	225	81	show	show	VERB
ijtc-1112	225	82	tax	tax	NOUN
ijtc-1112	225	83	avoidance	avoidance	NOUN
ijtc-1112	225	84	has	have	VERB
ijtc-1112	225	85	a	a	DET
ijtc-1112	225	86	positive	positive	ADJ
ijtc-1112	225	87	and	and	CCONJ
ijtc-1112	225	88	significant	significant	ADJ
ijtc-1112	225	89	effect	effect	NOUN
ijtc-1112	225	90	on	on	ADP
ijtc-1112	225	91	company	company	NOUN
ijtc-1112	225	92	value	value	NOUN
ijtc-1112	225	93	,	,	PUNCT
ijtc-1112	225	94	while	while	SCONJ
ijtc-1112	225	95	company	company	NOUN
ijtc-1112	225	96	size	size	NOUN
ijtc-1112	225	97	has	have	VERB
ijtc-1112	225	98	a	a	DET
ijtc-1112	225	99	negative	negative	ADJ
ijtc-1112	225	100	and	and	CCONJ
ijtc-1112	225	101	significant	significant	ADJ
ijtc-1112	225	102	effect	effect	NOUN
ijtc-1112	225	103	on	on	ADP
ijtc-1112	225	104	company	company	NOUN
ijtc-1112	225	105	value	value	NOUN
ijtc-1112	225	106	.	.	PUNCT
ijtc-1112	226	1	leverage	leverage	NOUN
ijtc-1112	226	2	and	and	CCONJ
ijtc-1112	226	3	transparency	transparency	NOUN
ijtc-1112	226	4	of	of	ADP
ijtc-1112	226	5	information	information	NOUN
ijtc-1112	226	6	do	do	AUX
ijtc-1112	226	7	not	not	PART
ijtc-1112	226	8	affect	affect	VERB
ijtc-1112	226	9	company	company	NOUN
ijtc-1112	226	10	value	value	NOUN
ijtc-1112	226	11	.	.	PUNCT
ijtc-1112	227	1	the	the	DET
ijtc-1112	227	2	results	result	NOUN
ijtc-1112	227	3	of	of	ADP
ijtc-1112	227	4	the	the	DET
ijtc-1112	227	5	moderation	moderation	NOUN
ijtc-1112	227	6	effect	effect	NOUN
ijtc-1112	227	7	prove	prove	VERB
ijtc-1112	227	8	that	that	SCONJ
ijtc-1112	227	9	information	information	NOUN
ijtc-1112	227	10	transparency	transparency	NOUN
ijtc-1112	227	11	is	be	AUX
ijtc-1112	227	12	not	not	PART
ijtc-1112	227	13	able	able	ADJ
ijtc-1112	227	14	to	to	PART
ijtc-1112	227	15	moderate	moderate	VERB
ijtc-1112	227	16	the	the	DET
ijtc-1112	227	17	effect	effect	NOUN
ijtc-1112	227	18	of	of	ADP
ijtc-1112	227	19	tax	tax	NOUN
ijtc-1112	227	20	avoidance	avoidance	NOUN
ijtc-1112	227	21	on	on	ADP
ijtc-1112	227	22	company	company	NOUN
ijtc-1112	227	23	value	value	NOUN
ijtc-1112	227	24	.	.	PUNCT
ijtc-1112	228	1	on	on	ADP
ijtc-1112	228	2	the	the	DET
ijtc-1112	228	3	other	other	ADJ
ijtc-1112	228	4	hand	hand	NOUN
ijtc-1112	228	5	,	,	PUNCT
ijtc-1112	228	6	information	information	NOUN
ijtc-1112	228	7	transparency	transparency	NOUN
ijtc-1112	228	8	is	be	AUX
ijtc-1112	228	9	also	also	ADV
ijtc-1112	228	10	unable	unable	ADJ
ijtc-1112	228	11	to	to	PART
ijtc-1112	228	12	moderate	moderate	VERB
ijtc-1112	228	13	the	the	DET
ijtc-1112	228	14	effect	effect	NOUN
ijtc-1112	228	15	of	of	ADP
ijtc-1112	228	16	leverage	leverage	NOUN
ijtc-1112	228	17	on	on	ADP
ijtc-1112	228	18	company	company	NOUN
ijtc-1112	228	19	value	value	NOUN
ijtc-1112	228	20	.	.	PUNCT
ijtc-1112	229	1	however	however	ADV
ijtc-1112	229	2	,	,	PUNCT
ijtc-1112	229	3	transparency	transparency	NOUN
ijtc-1112	229	4	of	of	ADP
ijtc-1112	229	5	information	information	NOUN
ijtc-1112	229	6	can	can	AUX
ijtc-1112	229	7	moderate	moderate	VERB
ijtc-1112	229	8	by	by	ADP
ijtc-1112	229	9	strengthening	strengthen	VERB
ijtc-1112	229	10	the	the	DET
ijtc-1112	229	11	influence	influence	NOUN
ijtc-1112	229	12	of	of	ADP
ijtc-1112	229	13	company	company	NOUN
ijtc-1112	229	14	size	size	NOUN
ijtc-1112	229	15	on	on	ADP
ijtc-1112	229	16	company	company	NOUN
ijtc-1112	229	17	value	value	NOUN
ijtc-1112	229	18	.	.	PUNCT
ijtc-1112	230	1	it	it	PRON
ijtc-1112	230	2	is	be	AUX
ijtc-1112	230	3	expected	expect	VERB
ijtc-1112	230	4	that	that	SCONJ
ijtc-1112	230	5	the	the	DET
ijtc-1112	230	6	results	result	NOUN
ijtc-1112	230	7	of	of	ADP
ijtc-1112	230	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	230	9	determinants	determinant	NOUN
ijtc-1112	230	10	of	of	ADP
ijtc-1112	230	11	company	company	NOUN
ijtc-1112	230	12	value	value	NOUN
ijtc-1112	230	13	with	with	ADP
ijtc-1112	230	14	information	information	NOUN
ijtc-1112	230	15	transparency	transparency	NOUN
ijtc-1112	230	16	as	as	ADP
ijtc-1112	230	17	moderation	moderation	NOUN
ijtc-1112	230	18	in	in	ADP
ijtc-1112	230	19	food	food	NOUN
ijtc-1112	230	20	beverage	beverage	NOUN
ijtc-1112	230	21	sector	sector	NOUN
ijtc-1112	230	22	companies	company	NOUN
ijtc-1112	230	23	ristiyana	ristiyana	ADJ
ijtc-1112	230	24	,	,	PUNCT
ijtc-1112	230	25	atichasari	atichasari	ADV
ijtc-1112	230	26	,	,	PUNCT
ijtc-1112	230	27	andabdullah	andabdullah	PROPN
ijtc-1112	230	28	421	421	NUM
ijtc-1112	230	29	|	|	ADV
ijtc-1112	230	30	ilomata	ilomata	PROPN
ijtc-1112	230	31	international	international	ADJ
ijtc-1112	230	32	journal	journal	NOUN
ijtc-1112	230	33	of	of	ADP
ijtc-1112	230	34	tax	tax	PROPN
ijtc-1112	230	35	&	&	CCONJ
ijtc-1112	230	36	accounting	accounting	PROPN
ijtc-1112	230	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1112	230	38	this	this	DET
ijtc-1112	230	39	study	study	NOUN
ijtc-1112	230	40	will	will	AUX
ijtc-1112	230	41	be	be	AUX
ijtc-1112	230	42	able	able	ADJ
ijtc-1112	230	43	to	to	PART
ijtc-1112	230	44	contribute	contribute	VERB
ijtc-1112	230	45	and	and	CCONJ
ijtc-1112	230	46	be	be	AUX
ijtc-1112	230	47	taken	take	VERB
ijtc-1112	230	48	into	into	ADP
ijtc-1112	230	49	consideration	consideration	NOUN
ijtc-1112	230	50	for	for	ADP
ijtc-1112	230	51	the	the	DET
ijtc-1112	230	52	financial	financial	ADJ
ijtc-1112	230	53	services	service	NOUN
ijtc-1112	230	54	authority	authority	NOUN
ijtc-1112	230	55	to	to	PART
ijtc-1112	230	56	establish	establish	VERB
ijtc-1112	230	57	policies	policy	NOUN
ijtc-1112	230	58	and	and	CCONJ
ijtc-1112	230	59	regulations	regulation	NOUN
ijtc-1112	230	60	related	relate	VERB
ijtc-1112	230	61	to	to	ADP
ijtc-1112	230	62	company	company	NOUN
ijtc-1112	230	63	value	value	NOUN
ijtc-1112	230	64	to	to	PART
ijtc-1112	230	65	maintain	maintain	VERB
ijtc-1112	230	66	the	the	DET
ijtc-1112	230	67	quality	quality	NOUN
ijtc-1112	230	68	of	of	ADP
ijtc-1112	230	69	issuers	issuer	NOUN
ijtc-1112	230	70	as	as	ADP
ijtc-1112	230	71	a	a	DET
ijtc-1112	230	72	form	form	NOUN
ijtc-1112	230	73	of	of	ADP
ijtc-1112	230	74	accountability	accountability	NOUN
ijtc-1112	230	75	to	to	ADP
ijtc-1112	230	76	stakeholders	stakeholder	NOUN
ijtc-1112	230	77	.	.	PUNCT
ijtc-1112	231	1	reference	reference	NOUN
ijtc-1112	231	2	anggita	anggita	PROPN
ijtc-1112	231	3	,	,	PUNCT
ijtc-1112	231	4	k.	k.	PROPN
ijtc-1112	231	5	t.	t.	PROPN
ijtc-1112	231	6	(	(	PUNCT
ijtc-1112	231	7	2022a	2022a	NUM
ijtc-1112	231	8	)	)	PUNCT
ijtc-1112	231	9	.	.	PUNCT
ijtc-1112	232	1	pengaruh	pengaruh	NOUN
ijtc-1112	232	2	ukuran	ukuran	PROPN
ijtc-1112	232	3	perusahaan	perusahaan	PROPN
ijtc-1112	232	4	,	,	PUNCT
ijtc-1112	232	5	profitabilitas	profitabilita	NOUN
ijtc-1112	232	6	,	,	PUNCT
ijtc-1112	232	7	likuiditas	likuidita	NOUN
ijtc-1112	232	8	,	,	PUNCT
ijtc-1112	232	9	dan	dan	PROPN
ijtc-1112	232	10	leverage	leverage	PROPN
ijtc-1112	232	11	terhadap	terhadap	PROPN
ijtc-1112	232	12	nilai	nilai	PROPN
ijtc-1112	232	13	perusahaan	perusahaan	PROPN
ijtc-1112	233	1	|	|	PROPN
ijtc-1112	233	2	jurnal	jurnal	PROPN
ijtc-1112	233	3	ilmu	ilmu	PROPN
ijtc-1112	233	4	dan	dan	PROPN
ijtc-1112	233	5	riset	riset	PROPN
ijtc-1112	233	6	akuntansi	akuntansi	PROPN
ijtc-1112	233	7	(	(	PUNCT
ijtc-1112	233	8	jira	jira	PROPN
ijtc-1112	233	9	)	)	PUNCT
ijtc-1112	233	10	.	.	PUNCT
ijtc-1112	234	1	jurnal	jurnal	PROPN
ijtc-1112	234	2	ilmu	ilmu	PROPN
ijtc-1112	234	3	dan	dan	PROPN
ijtc-1112	234	4	riset	riset	PROPN
ijtc-1112	234	5	akuntansi	akuntansi	PROPN
ijtc-1112	234	6	.	.	PUNCT
ijtc-1112	235	1	anggita	anggita	PROPN
ijtc-1112	235	2	,	,	PUNCT
ijtc-1112	235	3	k.	k.	PROPN
ijtc-1112	235	4	t.	t.	PROPN
ijtc-1112	235	5	(	(	PUNCT
ijtc-1112	235	6	2022b	2022b	NUM
ijtc-1112	235	7	)	)	PUNCT
ijtc-1112	235	8	.	.	PUNCT
ijtc-1112	236	1	pengaruh	pengaruh	NOUN
ijtc-1112	236	2	ukuran	ukuran	PROPN
ijtc-1112	236	3	perusahaan	perusahaan	PROPN
ijtc-1112	236	4	,	,	PUNCT
ijtc-1112	236	5	profitabilitas	profitabilita	NOUN
ijtc-1112	236	6	,	,	PUNCT
ijtc-1112	236	7	likuiditas	likuidita	NOUN
ijtc-1112	236	8	,	,	PUNCT
ijtc-1112	236	9	dan	dan	PROPN
ijtc-1112	236	10	leverage	leverage	PROPN
ijtc-1112	236	11	terhadap	terhadap	PROPN
ijtc-1112	236	12	nilai	nilai	PROPN
ijtc-1112	236	13	perusahaan	perusahaan	PROPN
ijtc-1112	237	1	|	|	PROPN
ijtc-1112	237	2	jurnal	jurnal	PROPN
ijtc-1112	237	3	ilmu	ilmu	PROPN
ijtc-1112	237	4	dan	dan	PROPN
ijtc-1112	237	5	riset	riset	PROPN
ijtc-1112	237	6	akuntansi	akuntansi	PROPN
ijtc-1112	237	7	(	(	PUNCT
ijtc-1112	237	8	jira	jira	PROPN
ijtc-1112	237	9	)	)	PUNCT
ijtc-1112	237	10	.	.	PUNCT
ijtc-1112	238	1	jurnal	jurnal	PROPN
ijtc-1112	238	2	ilmu	ilmu	PROPN
ijtc-1112	238	3	dan	dan	PROPN
ijtc-1112	238	4	riset	riset	PROPN
ijtc-1112	238	5	akuntansi	akuntansi	PROPN
ijtc-1112	238	6	.	.	PUNCT
ijtc-1112	238	7	anggraini	anggraini	PROPN
ijtc-1112	238	8	,	,	PUNCT
ijtc-1112	238	9	d.	d.	PROPN
ijtc-1112	238	10	,	,	PUNCT
ijtc-1112	238	11	&	&	CCONJ
ijtc-1112	238	12	my	my	PRON
ijtc-1112	238	13	,	,	PUNCT
ijtc-1112	238	14	a.	a.	PROPN
ijtc-1112	238	15	s.	s.	PROPN
ijtc-1112	238	16	(	(	PUNCT
ijtc-1112	238	17	2021	2021	NUM
ijtc-1112	238	18	)	)	PUNCT
ijtc-1112	238	19	.	.	PUNCT
ijtc-1112	239	1	pengaruh	pengaruh	NOUN
ijtc-1112	239	2	struktur	struktur	PROPN
ijtc-1112	239	3	modal	modal	NOUN
ijtc-1112	239	4	,	,	PUNCT
ijtc-1112	239	5	profitabilitas	profitabilitas	PROPN
ijtc-1112	239	6	dan	dan	PROPN
ijtc-1112	239	7	ukuran	ukuran	PROPN
ijtc-1112	239	8	perusahaan	perusahaan	PROPN
ijtc-1112	239	9	terhadap	terhadap	PROPN
ijtc-1112	239	10	nilai	nilai	PROPN
ijtc-1112	239	11	perusahaan	perusahaan	PROPN
ijtc-1112	239	12	.	.	PROPN
ijtc-1112	239	13	management	management	PROPN
ijtc-1112	239	14	&	&	CCONJ
ijtc-1112	239	15	accounting	accounting	NOUN
ijtc-1112	239	16	expose	expose	NOUN
ijtc-1112	239	17	,	,	PUNCT
ijtc-1112	239	18	2(1	2(1	NUM
ijtc-1112	239	19	)	)	PUNCT
ijtc-1112	239	20	,	,	PUNCT
ijtc-1112	239	21	1–9	1–9	NOUN
ijtc-1112	239	22	.	.	PUNCT
ijtc-1112	240	1	https://doi.org/10.36441/mae.v2i1.92	https://doi.org/10.36441/mae.v2i1.92	PROPN
ijtc-1112	240	2	asa	asa	PROPN
ijtc-1112	240	3	,	,	PUNCT
ijtc-1112	240	4	c.	c.	PROPN
ijtc-1112	240	5	r.	r.	PROPN
ijtc-1112	240	6	,	,	PUNCT
ijtc-1112	240	7	&	&	CCONJ
ijtc-1112	240	8	utomo	utomo	PROPN
ijtc-1112	240	9	,	,	PUNCT
ijtc-1112	240	10	d.	d.	PROPN
ijtc-1112	240	11	c.	c.	PROPN
ijtc-1112	240	12	(	(	PUNCT
ijtc-1112	240	13	2019	2019	NUM
ijtc-1112	240	14	)	)	PUNCT
ijtc-1112	240	15	.	.	PUNCT
ijtc-1112	241	1	pengaruh	pengaruh	NOUN
ijtc-1112	241	2	praktik	praktik	NOUN
ijtc-1112	241	3	penghindaran	penghindaran	VERB
ijtc-1112	241	4	pajak	pajak	PROPN
ijtc-1112	241	5	terhadap	terhadap	PROPN
ijtc-1112	241	6	nilai	nilai	PROPN
ijtc-1112	241	7	perusahaan	perusahaan	PROPN
ijtc-1112	241	8	dan	dan	PROPN
ijtc-1112	241	9	biaya	biaya	PROPN
ijtc-1112	241	10	agensi	agensi	PROPN
ijtc-1112	241	11	dengan	dengan	PROPN
ijtc-1112	241	12	transparansi	transparansi	PROPN
ijtc-1112	241	13	informasi	informasi	PROPN
ijtc-1112	241	14	sebagai	sebagai	PROPN
ijtc-1112	241	15	variabel	variabel	PROPN
ijtc-1112	241	16	moderating	moderating	PROPN
ijtc-1112	241	17	(	(	PUNCT
ijtc-1112	241	18	studi	studi	PROPN
ijtc-1112	241	19	empiris	empiris	PROPN
ijtc-1112	241	20	pada	pada	PROPN
ijtc-1112	241	21	perusahaan	perusahaan	PROPN
ijtc-1112	241	22	manufaktur	manufaktur	PROPN
ijtc-1112	242	1	yang	yang	PROPN
ijtc-1112	242	2	terdaftar	terdaftar	PROPN
ijtc-1112	242	3	di	di	PROPN
ijtc-1112	242	4	bei	bei	VERB
ijtc-1112	242	5	tahun	tahun	PROPN
ijtc-1112	242	6	2015	2015	NUM
ijtc-1112	242	7	-	-	SYM
ijtc-1112	242	8	2017	2017	NUM
ijtc-1112	242	9	)	)	PUNCT
ijtc-1112	242	10	.	.	PUNCT
ijtc-1112	243	1	diponegoro	diponegoro	PROPN
ijtc-1112	243	2	journal	journal	PROPN
ijtc-1112	243	3	of	of	ADP
ijtc-1112	243	4	accounting	accounting	NOUN
ijtc-1112	243	5	,	,	PUNCT
ijtc-1112	243	6	8(3	8(3	NUM
ijtc-1112	243	7	)	)	PUNCT
ijtc-1112	243	8	,	,	PUNCT
ijtc-1112	243	9	1–15	1–15	NUM
ijtc-1112	243	10	.	.	PUNCT
ijtc-1112	244	1	bagaskara	bagaskara	PROPN
ijtc-1112	244	2	,	,	PUNCT
ijtc-1112	244	3	r.	r.	PROPN
ijtc-1112	244	4	s.	s.	PROPN
ijtc-1112	244	5	,	,	PUNCT
ijtc-1112	244	6	titisari	titisari	PROPN
ijtc-1112	244	7	,	,	PUNCT
ijtc-1112	244	8	k.	k.	PROPN
ijtc-1112	244	9	h.	h.	PROPN
ijtc-1112	244	10	,	,	PUNCT
ijtc-1112	244	11	&	&	CCONJ
ijtc-1112	244	12	dewi	dewi	PROPN
ijtc-1112	244	13	,	,	PUNCT
ijtc-1112	244	14	r.	r.	PROPN
ijtc-1112	244	15	r.	r.	PROPN
ijtc-1112	244	16	(	(	PUNCT
ijtc-1112	244	17	2021	2021	NUM
ijtc-1112	244	18	)	)	PUNCT
ijtc-1112	244	19	.	.	PUNCT
ijtc-1112	245	1	pengaruh	pengaruh	NOUN
ijtc-1112	245	2	profitabilitas	profitabilita	NOUN
ijtc-1112	245	3	,	,	PUNCT
ijtc-1112	245	4	leverage	leverage	NOUN
ijtc-1112	245	5	,	,	PUNCT
ijtc-1112	245	6	ukuran	ukuran	PROPN
ijtc-1112	245	7	perusahaan	perusahaan	PROPN
ijtc-1112	245	8	dan	dan	PROPN
ijtc-1112	245	9	kepemilikan	kepemilikan	PROPN
ijtc-1112	245	10	manajerial	manajerial	PROPN
ijtc-1112	245	11	terhadap	terhadap	PROPN
ijtc-1112	245	12	nilai	nilai	PROPN
ijtc-1112	245	13	perusahaan	perusahaan	PROPN
ijtc-1112	245	14	the	the	DET
ijtc-1112	245	15	effect	effect	NOUN
ijtc-1112	245	16	of	of	ADP
ijtc-1112	245	17	profitability	profitability	NOUN
ijtc-1112	245	18	,	,	PUNCT
ijtc-1112	245	19	leverage	leverage	NOUN
ijtc-1112	245	20	,	,	PUNCT
ijtc-1112	245	21	firm	firm	ADJ
ijtc-1112	245	22	size	size	NOUN
ijtc-1112	245	23	and	and	CCONJ
ijtc-1112	245	24	managerial	managerial	ADJ
ijtc-1112	245	25	ownership	ownership	NOUN
ijtc-1112	245	26	on	on	ADP
ijtc-1112	245	27	firm	firm	ADJ
ijtc-1112	245	28	value	value	NOUN
ijtc-1112	245	29	.	.	PUNCT
ijtc-1112	246	1	forum	forum	PROPN
ijtc-1112	246	2	ekonomi	ekonomi	PROPN
ijtc-1112	246	3	,	,	PUNCT
ijtc-1112	246	4	23(1	23(1	NUM
ijtc-1112	246	5	)	)	PUNCT
ijtc-1112	246	6	,	,	PUNCT
ijtc-1112	246	7	29–38	29–38	NUM
ijtc-1112	246	8	.	.	PUNCT
ijtc-1112	247	1	bps	bps	NOUN
ijtc-1112	247	2	provinsi	provinsi	PROPN
ijtc-1112	247	3	dki	dki	PROPN
ijtc-1112	247	4	jakarta	jakarta	PROPN
ijtc-1112	247	5	.	.	PUNCT
ijtc-1112	248	1	(	(	PUNCT
ijtc-1112	248	2	2020	2020	NUM
ijtc-1112	248	3	)	)	PUNCT
ijtc-1112	248	4	.	.	PUNCT
ijtc-1112	249	1	indeks	indeks	PROPN
ijtc-1112	249	2	harga	harga	PROPN
ijtc-1112	249	3	saham	saham	PROPN
ijtc-1112	249	4	gabungan	gabungan	PROPN
ijtc-1112	249	5	menurut	menurut	PROPN
ijtc-1112	249	6	sektor	sektor	PROPN
ijtc-1112	249	7	dan	dan	PROPN
ijtc-1112	249	8	bulan	bulan	PROPN
ijtc-1112	249	9	2020	2020	NUM
ijtc-1112	249	10	.	.	PUNCT
ijtc-1112	250	1	badan	badan	PROPN
ijtc-1112	250	2	pusat	pusat	PROPN
ijtc-1112	250	3	statistik	statistik	PROPN
ijtc-1112	250	4	provinsi	provinsi	PROPN
ijtc-1112	250	5	dki	dki	PROPN
ijtc-1112	250	6	jakarta	jakarta	PROPN
ijtc-1112	250	7	.	.	PUNCT
ijtc-1112	251	1	dali	dali	PROPN
ijtc-1112	251	2	souisa	souisa	PROPN
ijtc-1112	251	3	,	,	PUNCT
ijtc-1112	251	4	e.	e.	PROPN
ijtc-1112	251	5	,	,	PUNCT
ijtc-1112	251	6	iskandar	iskandar	PROPN
ijtc-1112	251	7	,	,	PUNCT
ijtc-1112	251	8	&	&	CCONJ
ijtc-1112	251	9	mustika	mustika	PROPN
ijtc-1112	251	10	sari	sari	PROPN
ijtc-1112	251	11	,	,	PUNCT
ijtc-1112	251	12	d.	d.	PROPN
ijtc-1112	251	13	(	(	PUNCT
ijtc-1112	251	14	2022	2022	NUM
ijtc-1112	251	15	)	)	PUNCT
ijtc-1112	251	16	.	.	PUNCT
ijtc-1112	252	1	pengaruh	pengaruh	NOUN
ijtc-1112	252	2	penghindaran	penghindaran	VERB
ijtc-1112	252	3	pajak	pajak	PROPN
ijtc-1112	252	4	dan	dan	PROPN
ijtc-1112	252	5	leverage	leverage	PROPN
ijtc-1112	252	6	terhadap	terhadap	PROPN
ijtc-1112	252	7	nilai	nilai	PROPN
ijtc-1112	252	8	perusahaan	perusahaan	PROPN
ijtc-1112	252	9	dengan	dengan	PROPN
ijtc-1112	252	10	transparansi	transparansi	PROPN
ijtc-1112	252	11	sebagai	sebagai	PROPN
ijtc-1112	252	12	variabel	variabel	PROPN
ijtc-1112	252	13	pemoderasi	pemoderasi	PROPN
ijtc-1112	252	14	(	(	PUNCT
ijtc-1112	252	15	studi	studi	PROPN
ijtc-1112	252	16	empiris	empiris	PROPN
ijtc-1112	252	17	pada	pada	PROPN
ijtc-1112	252	18	perusahaan	perusahaan	PROPN
ijtc-1112	252	19	manufaktur	manufaktur	PROPN
ijtc-1112	252	20	yang	yang	PROPN
ijtc-1112	252	21	terdaftar	terdaftar	PROPN
ijtc-1112	252	22	di	di	PROPN
ijtc-1112	252	23	bursa	bursa	PROPN
ijtc-1112	252	24	efek	efek	NOUN
ijtc-1112	252	25	indonesia	indonesia	PROPN
ijtc-1112	252	26	tahun	tahun	PROPN
ijtc-1112	252	27	2013	2013	NUM
ijtc-1112	252	28	-	-	SYM
ijtc-1112	252	29	2017	2017	NUM
ijtc-1112	252	30	)	)	PUNCT
ijtc-1112	252	31	.	.	PUNCT
ijtc-1112	253	1	jurnal	jurnal	PROPN
ijtc-1112	253	2	ilmu	ilmu	PROPN
ijtc-1112	253	3	akuntansi	akuntansi	PROPN
ijtc-1112	253	4	mulawarman	mulawarman	NOUN
ijtc-1112	253	5	,	,	PUNCT
ijtc-1112	253	6	7(3	7(3	NUM
ijtc-1112	253	7	)	)	PUNCT
ijtc-1112	253	8	.	.	PUNCT
ijtc-1112	254	1	dewantari	dewantari	PROPN
ijtc-1112	254	2	,	,	PUNCT
ijtc-1112	254	3	n.	n.	PROPN
ijtc-1112	254	4	l.	l.	PROPN
ijtc-1112	254	5	s.	s.	PROPN
ijtc-1112	254	6	,	,	PUNCT
ijtc-1112	254	7	cipta	cipta	NOUN
ijtc-1112	254	8	,	,	PUNCT
ijtc-1112	254	9	w.	w.	PROPN
ijtc-1112	254	10	,	,	PUNCT
ijtc-1112	254	11	&	&	CCONJ
ijtc-1112	254	12	susila	susila	PROPN
ijtc-1112	254	13	,	,	PUNCT
ijtc-1112	254	14	g.	g.	PROPN
ijtc-1112	254	15	p.	p.	NOUN
ijtc-1112	254	16	a.	a.	PROPN
ijtc-1112	254	17	j.	j.	PROPN
ijtc-1112	254	18	(	(	PUNCT
ijtc-1112	254	19	2020a	2020a	NUM
ijtc-1112	254	20	)	)	PUNCT
ijtc-1112	254	21	.	.	PUNCT
ijtc-1112	255	1	pengaruh	pengaruh	NOUN
ijtc-1112	255	2	ukuran	ukuran	VERB
ijtc-1112	255	3	perusahaan	perusahaan	PROPN
ijtc-1112	255	4	dan	dan	PROPN
ijtc-1112	255	5	leverage	leverage	PROPN
ijtc-1112	255	6	serta	serta	PROPN
ijtc-1112	255	7	profitabilitas	profitabilitas	PROPN
ijtc-1112	255	8	terhadap	terhadap	PROPN
ijtc-1112	255	9	nilai	nilai	PROPN
ijtc-1112	255	10	perusahaan	perusahaan	PROPN
ijtc-1112	255	11	pada	pada	PROPN
ijtc-1112	255	12	perusahaan	perusahaan	PROPN
ijtc-1112	255	13	food	food	PROPN
ijtc-1112	255	14	and	and	CCONJ
ijtc-1112	255	15	beverages	beverage	NOUN
ijtc-1112	255	16	di	di	X
ijtc-1112	255	17	bei	bei	PROPN
ijtc-1112	255	18	.	.	PUNCT
ijtc-1112	256	1	prospek	prospek	NOUN
ijtc-1112	256	2	:	:	PUNCT
ijtc-1112	256	3	jurnal	jurnal	ADJ
ijtc-1112	256	4	manajemen	manajeman	NOUN
ijtc-1112	256	5	dan	dan	PROPN
ijtc-1112	256	6	bisnis	bisnis	PROPN
ijtc-1112	256	7	.	.	PUNCT
ijtc-1112	257	1	https://doi.org/10.23887/pjmb.v1i2.23157	https://doi.org/10.23887/pjmb.v1i2.23157	PROPN
ijtc-1112	257	2	dewantari	dewantari	PROPN
ijtc-1112	257	3	,	,	PUNCT
ijtc-1112	257	4	n.	n.	PROPN
ijtc-1112	257	5	l.	l.	PROPN
ijtc-1112	257	6	s.	s.	PROPN
ijtc-1112	257	7	,	,	PUNCT
ijtc-1112	257	8	cipta	cipta	NOUN
ijtc-1112	257	9	,	,	PUNCT
ijtc-1112	257	10	w.	w.	PROPN
ijtc-1112	257	11	,	,	PUNCT
ijtc-1112	257	12	&	&	CCONJ
ijtc-1112	257	13	susila	susila	PROPN
ijtc-1112	257	14	,	,	PUNCT
ijtc-1112	257	15	g.	g.	PROPN
ijtc-1112	257	16	p.	p.	NOUN
ijtc-1112	257	17	a.	a.	PROPN
ijtc-1112	257	18	j.	j.	PROPN
ijtc-1112	257	19	(	(	PUNCT
ijtc-1112	257	20	2020b	2020b	NUM
ijtc-1112	257	21	)	)	PUNCT
ijtc-1112	257	22	.	.	PUNCT
ijtc-1112	258	1	pengaruh	pengaruh	NOUN
ijtc-1112	258	2	ukuran	ukuran	VERB
ijtc-1112	258	3	perusahaan	perusahaan	PROPN
ijtc-1112	258	4	dan	dan	PROPN
ijtc-1112	258	5	leverage	leverage	PROPN
ijtc-1112	258	6	serta	serta	PROPN
ijtc-1112	258	7	profitabilitas	profitabilitas	PROPN
ijtc-1112	258	8	terhadap	terhadap	PROPN
ijtc-1112	258	9	nilai	nilai	PROPN
ijtc-1112	258	10	perusahaan	perusahaan	PROPN
ijtc-1112	258	11	pada	pada	PROPN
ijtc-1112	258	12	perusahaan	perusahaan	PROPN
ijtc-1112	258	13	food	food	PROPN
ijtc-1112	258	14	and	and	CCONJ
ijtc-1112	258	15	beverages	beverage	NOUN
ijtc-1112	258	16	di	di	X
ijtc-1112	258	17	bei	bei	PROPN
ijtc-1112	258	18	.	.	PUNCT
ijtc-1112	259	1	prospek	prospek	NOUN
ijtc-1112	259	2	:	:	PUNCT
ijtc-1112	259	3	jurnal	jurnal	ADJ
ijtc-1112	259	4	manajemen	manajeman	NOUN
ijtc-1112	259	5	dan	dan	PROPN
ijtc-1112	259	6	bisnis	bisnis	PROPN
ijtc-1112	259	7	,	,	PUNCT
ijtc-1112	259	8	1(2	1(2	NUM
ijtc-1112	259	9	)	)	PUNCT
ijtc-1112	259	10	,	,	PUNCT
ijtc-1112	259	11	74	74	NUM
ijtc-1112	259	12	.	.	PUNCT
ijtc-1112	260	1	https://doi.org/10.23887/pjmb.v1i2.23157	https://doi.org/10.23887/pjmb.v1i2.23157	PROPN
ijtc-1112	260	2	dwiastuti	dwiastuti	PROPN
ijtc-1112	260	3	,	,	PUNCT
ijtc-1112	260	4	d.	d.	PROPN
ijtc-1112	260	5	s.	s.	PROPN
ijtc-1112	260	6	,	,	PUNCT
ijtc-1112	260	7	&	&	CCONJ
ijtc-1112	260	8	dillak	dillak	PROPN
ijtc-1112	260	9	,	,	PUNCT
ijtc-1112	260	10	v.	v.	PROPN
ijtc-1112	260	11	j.	j.	PROPN
ijtc-1112	260	12	(	(	PUNCT
ijtc-1112	260	13	2019a	2019a	NUM
ijtc-1112	260	14	)	)	PUNCT
ijtc-1112	260	15	.	.	PUNCT
ijtc-1112	261	1	pengaruh	pengaruh	NOUN
ijtc-1112	261	2	ukuran	ukuran	PROPN
ijtc-1112	261	3	perusahaan	perusahaan	PROPN
ijtc-1112	261	4	,	,	PUNCT
ijtc-1112	261	5	kebijakan	kebijakan	PROPN
ijtc-1112	261	6	hutang	hutang	PROPN
ijtc-1112	261	7	,	,	PUNCT
ijtc-1112	261	8	dan	dan	PROPN
ijtc-1112	261	9	profitabilitas	profitabilitas	PROPN
ijtc-1112	261	10	terhadap	terhadap	PROPN
ijtc-1112	261	11	nilai	nilai	PROPN
ijtc-1112	261	12	perusahaan	perusahaan	PROPN
ijtc-1112	261	13	.	.	PROPN
ijtc-1112	262	1	jurnal	jurnal	PROPN
ijtc-1112	262	2	aset	aset	PROPN
ijtc-1112	262	3	(	(	PUNCT
ijtc-1112	262	4	akuntansi	akuntansi	PROPN
ijtc-1112	262	5	riset	riset	PROPN
ijtc-1112	262	6	)	)	PUNCT
ijtc-1112	262	7	.	.	PUNCT
ijtc-1112	263	1	dwiastuti	dwiastuti	PROPN
ijtc-1112	263	2	,	,	PUNCT
ijtc-1112	263	3	d.	d.	PROPN
ijtc-1112	263	4	s.	s.	PROPN
ijtc-1112	263	5	,	,	PUNCT
ijtc-1112	263	6	&	&	CCONJ
ijtc-1112	263	7	dillak	dillak	PROPN
ijtc-1112	263	8	,	,	PUNCT
ijtc-1112	263	9	v.	v.	PROPN
ijtc-1112	263	10	j.	j.	PROPN
ijtc-1112	263	11	(	(	PUNCT
ijtc-1112	263	12	2019b	2019b	NUM
ijtc-1112	263	13	)	)	PUNCT
ijtc-1112	263	14	.	.	PUNCT
ijtc-1112	264	1	pengaruh	pengaruh	NOUN
ijtc-1112	264	2	ukuran	ukuran	PROPN
ijtc-1112	264	3	perusahaan	perusahaan	PROPN
ijtc-1112	264	4	,	,	PUNCT
ijtc-1112	264	5	kebijakan	kebijakan	PROPN
ijtc-1112	264	6	hutang	hutang	PROPN
ijtc-1112	264	7	,	,	PUNCT
ijtc-1112	264	8	dan	dan	PROPN
ijtc-1112	264	9	profitabilitas	profitabilitas	PROPN
ijtc-1112	264	10	terhadap	terhadap	PROPN
ijtc-1112	264	11	nilai	nilai	PROPN
ijtc-1112	264	12	perusahaan	perusahaan	PROPN
ijtc-1112	264	13	.	.	PROPN
ijtc-1112	265	1	jurnal	jurnal	PROPN
ijtc-1112	265	2	aset	aset	PROPN
ijtc-1112	265	3	(	(	PUNCT
ijtc-1112	265	4	akuntansi	akuntansi	PROPN
ijtc-1112	265	5	riset	riset	PROPN
ijtc-1112	265	6	)	)	PUNCT
ijtc-1112	265	7	.	.	PUNCT
ijtc-1112	266	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	266	2	determinants	determinant	NOUN
ijtc-1112	266	3	of	of	ADP
ijtc-1112	266	4	company	company	NOUN
ijtc-1112	266	5	value	value	NOUN
ijtc-1112	266	6	with	with	ADP
ijtc-1112	266	7	information	information	NOUN
ijtc-1112	266	8	transparency	transparency	NOUN
ijtc-1112	266	9	as	as	ADP
ijtc-1112	266	10	moderation	moderation	NOUN
ijtc-1112	266	11	in	in	ADP
ijtc-1112	266	12	food	food	NOUN
ijtc-1112	266	13	beverage	beverage	NOUN
ijtc-1112	266	14	sector	sector	NOUN
ijtc-1112	266	15	companies	company	NOUN
ijtc-1112	266	16	ristiyana	ristiyana	ADJ
ijtc-1112	266	17	,	,	PUNCT
ijtc-1112	266	18	atichasari	atichasari	ADV
ijtc-1112	266	19	,	,	PUNCT
ijtc-1112	266	20	andabdullah	andabdullah	PROPN
ijtc-1112	266	21	422	422	NUM
ijtc-1112	266	22	|	|	CCONJ
ijtc-1112	266	23	ilomata	ilomata	PROPN
ijtc-1112	266	24	international	international	ADJ
ijtc-1112	266	25	journal	journal	NOUN
ijtc-1112	266	26	of	of	ADP
ijtc-1112	266	27	tax	tax	PROPN
ijtc-1112	266	28	&	&	CCONJ
ijtc-1112	266	29	accounting	accounting	PROPN
ijtc-1112	266	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	266	31	firmansyah	firmansyah	PROPN
ijtc-1112	266	32	,	,	PUNCT
ijtc-1112	266	33	a.	a.	PROPN
ijtc-1112	266	34	,	,	PUNCT
ijtc-1112	266	35	&	&	CCONJ
ijtc-1112	266	36	triastie	triastie	PROPN
ijtc-1112	266	37	,	,	PUNCT
ijtc-1112	266	38	g.	g.	PROPN
ijtc-1112	266	39	a.	a.	PROPN
ijtc-1112	266	40	(	(	PUNCT
ijtc-1112	266	41	2021	2021	NUM
ijtc-1112	266	42	)	)	PUNCT
ijtc-1112	266	43	.	.	PUNCT
ijtc-1112	267	1	bagaimana	bagaimana	PROPN
ijtc-1112	267	2	peran	peran	PROPN
ijtc-1112	267	3	tata	tata	PROPN
ijtc-1112	267	4	kelola	kelola	PROPN
ijtc-1112	267	5	perusahaan	perusahaan	PROPN
ijtc-1112	267	6	dalam	dalam	PROPN
ijtc-1112	267	7	penghindaran	penghindaran	VERB
ijtc-1112	267	8	pajak	pajak	ADV
ijtc-1112	267	9	,	,	PUNCT
ijtc-1112	267	10	pengungkapan	pengungkapan	PROPN
ijtc-1112	267	11	tanggung	tanggung	PROPN
ijtc-1112	267	12	jawab	jawab	PROPN
ijtc-1112	267	13	sosial	sosial	PROPN
ijtc-1112	267	14	perusahaan	perusahaan	PROPN
ijtc-1112	267	15	,	,	PUNCT
ijtc-1112	267	16	pengungkapan	pengungkapan	PROPN
ijtc-1112	267	17	risiko	risiko	NOUN
ijtc-1112	267	18	,	,	PUNCT
ijtc-1112	267	19	efisiensi	efisiensi	NOUN
ijtc-1112	267	20	investasi	investasi	NOUN
ijtc-1112	267	21	?	?	PUNCT
ijtc-1112	268	1	(	(	PUNCT
ijtc-1112	268	2	n.	n.	PROPN
ijtc-1112	268	3	suhanda	suhanda	PROPN
ijtc-1112	268	4	,	,	PUNCT
ijtc-1112	268	5	ed	ed	NOUN
ijtc-1112	268	6	.	.	PUNCT
ijtc-1112	268	7	;	;	PUNCT
ijtc-1112	268	8	1st	1st	ADJ
ijtc-1112	268	9	ed	ed	NOUN
ijtc-1112	268	10	.	.	PUNCT
ijtc-1112	268	11	)	)	PUNCT
ijtc-1112	268	12	.	.	PUNCT
ijtc-1112	269	1	penerbit	penerbit	PROPN
ijtc-1112	269	2	adab	adab	NOUN
ijtc-1112	269	3	.	.	PUNCT
ijtc-1112	270	1	hasibuan	hasibuan	PROPN
ijtc-1112	270	2	,	,	PUNCT
ijtc-1112	270	3	a.	a.	NOUN
ijtc-1112	270	4	a.	a.	PROPN
ijtc-1112	270	5	,	,	PUNCT
ijtc-1112	270	6	&	&	CCONJ
ijtc-1112	270	7	firmansyah	firmansyah	PROPN
ijtc-1112	270	8	,	,	PUNCT
ijtc-1112	270	9	a.	a.	NOUN
ijtc-1112	270	10	(	(	PUNCT
ijtc-1112	270	11	2023	2023	NUM
ijtc-1112	270	12	)	)	PUNCT
ijtc-1112	270	13	.	.	PUNCT
ijtc-1112	271	1	the	the	DET
ijtc-1112	271	2	moderating	moderate	VERB
ijtc-1112	271	3	role	role	NOUN
ijtc-1112	271	4	of	of	ADP
ijtc-1112	271	5	sustainability	sustainability	NOUN
ijtc-1112	271	6	disclosure	disclosure	NOUN
ijtc-1112	271	7	:	:	PUNCT
ijtc-1112	271	8	tax	tax	NOUN
ijtc-1112	271	9	avoidance	avoidance	NOUN
ijtc-1112	271	10	and	and	CCONJ
ijtc-1112	271	11	firm	firm	ADJ
ijtc-1112	271	12	value	value	NOUN
ijtc-1112	271	13	.	.	PUNCT
ijtc-1112	272	1	educoretax	educoretax	PROPN
ijtc-1112	272	2	,	,	PUNCT
ijtc-1112	272	3	3(3	3(3	NUM
ijtc-1112	272	4	)	)	PUNCT
ijtc-1112	272	5	,	,	PUNCT
ijtc-1112	272	6	262–273	262–273	NUM
ijtc-1112	272	7	.	.	PUNCT
ijtc-1112	273	1	https://doi.org/10.54957/educoretax.v3i3.543	https://doi.org/10.54957/educoretax.v3i3.543	PROPN
ijtc-1112	273	2	hesti	hesti	PROPN
ijtc-1112	273	3	,	,	PUNCT
ijtc-1112	273	4	m.	m.	NOUN
ijtc-1112	273	5	m.	m.	NOUN
ijtc-1112	273	6	(	(	PUNCT
ijtc-1112	273	7	2016	2016	NUM
ijtc-1112	273	8	)	)	PUNCT
ijtc-1112	273	9	.	.	PUNCT
ijtc-1112	274	1	pengaruh	pengaruh	PROPN
ijtc-1112	274	2	penyaian	penyaian	PROPN
ijtc-1112	274	3	laporan	laporan	ADJ
ijtc-1112	274	4	keuangan	keuangan	PROPN
ijtc-1112	274	5	daera	daera	NOUN
ijtc-1112	274	6	,	,	PUNCT
ijtc-1112	274	7	aksesibilitas	aksesibilita	NOUN
ijtc-1112	274	8	laporan	laporan	VERB
ijtc-1112	274	9	keuangan	keuangan	PROPN
ijtc-1112	274	10	daerah	daerah	PROPN
ijtc-1112	274	11	,	,	PUNCT
ijtc-1112	274	12	dan	dan	PROPN
ijtc-1112	274	13	sistem	sistem	PROPN
ijtc-1112	274	14	akuntansi	akuntansi	PROPN
ijtc-1112	274	15	keuangan	keuangan	PROPN
ijtc-1112	274	16	daerah	daerah	PROPN
ijtc-1112	274	17	terhadap	terhadap	PROPN
ijtc-1112	274	18	transparansi	transparansi	PROPN
ijtc-1112	274	19	dan	dan	PROPN
ijtc-1112	274	20	akuntabilitas	akuntabilitas	PROPN
ijtc-1112	274	21	pengelolaan	pengelolaan	PROPN
ijtc-1112	274	22	keuangan	keuangan	PROPN
ijtc-1112	274	23	daerah	daerah	PROPN
ijtc-1112	274	24	.	.	PUNCT
ijtc-1112	275	1	in	in	ADP
ijtc-1112	275	2	jurnal	jurnal	ADJ
ijtc-1112	275	3	akuntansi	akuntansi	PROPN
ijtc-1112	275	4	.	.	PUNCT
ijtc-1112	276	1	hidayat	hidayat	PROPN
ijtc-1112	276	2	,	,	PUNCT
ijtc-1112	276	3	w.	w.	PROPN
ijtc-1112	276	4	w.	w.	PROPN
ijtc-1112	276	5	(	(	PUNCT
ijtc-1112	276	6	2019a	2019a	NUM
ijtc-1112	276	7	)	)	PUNCT
ijtc-1112	276	8	.	.	PUNCT
ijtc-1112	277	1	pengaruh	pengaruh	NOUN
ijtc-1112	277	2	ukuran	ukuran	PROPN
ijtc-1112	277	3	perusahaan	perusahaan	PROPN
ijtc-1112	277	4	,	,	PUNCT
ijtc-1112	277	5	return	return	VERB
ijtc-1112	277	6	on	on	ADP
ijtc-1112	277	7	equity	equity	PROPN
ijtc-1112	277	8	dan	dan	PROPN
ijtc-1112	277	9	leverage	leverage	PROPN
ijtc-1112	277	10	terhadap	terhadap	PROPN
ijtc-1112	277	11	nilai	nilai	PROPN
ijtc-1112	277	12	perusahaan	perusahaan	PROPN
ijtc-1112	277	13	pada	pada	PROPN
ijtc-1112	277	14	perusahaan	perusahaan	PROPN
ijtc-1112	277	15	manufaktur	manufaktur	PROPN
ijtc-1112	277	16	di	di	PROPN
ijtc-1112	277	17	indonesia	indonesia	PROPN
ijtc-1112	277	18	indonesia.forum	indonesia.forum	PROPN
ijtc-1112	277	19	ekonomi	ekonomi	PROPN
ijtc-1112	277	20	,	,	PUNCT
ijtc-1112	277	21	21	21	NUM
ijtc-1112	277	22	(	(	PUNCT
ijtc-1112	277	23	1	1	NUM
ijtc-1112	277	24	)	)	PUNCT
ijtc-1112	277	25	2019	2019	NUM
ijtc-1112	277	26	,	,	PUNCT
ijtc-1112	277	27	67	67	NUM
ijtc-1112	277	28	-	-	SYM
ijtc-1112	277	29	75	75	NUM
ijtc-1112	277	30	http://journal.feb.unmul.ac.id/index.php/forumekonomi	http://journal.feb.unmul.ac.id/index.php/forumekonomi	NOUN
ijtc-1112	277	31	.	.	PUNCT
ijtc-1112	278	1	jurnal	jurnal	ADJ
ijtc-1112	278	2	ekonomi	ekonomi	PROPN
ijtc-1112	278	3	dan	dan	PROPN
ijtc-1112	278	4	manajemen	manajemen	PROPN
ijtc-1112	278	5	akuntansi	akuntansi	PROPN
ijtc-1112	278	6	.	.	PUNCT
ijtc-1112	279	1	hidayat	hidayat	PROPN
ijtc-1112	279	2	,	,	PUNCT
ijtc-1112	279	3	w.	w.	PROPN
ijtc-1112	279	4	w.	w.	PROPN
ijtc-1112	279	5	(	(	PUNCT
ijtc-1112	279	6	2019b	2019b	NUM
ijtc-1112	279	7	)	)	PUNCT
ijtc-1112	279	8	.	.	PUNCT
ijtc-1112	280	1	pengaruh	pengaruh	NOUN
ijtc-1112	280	2	ukuran	ukuran	PROPN
ijtc-1112	280	3	perusahaan	perusahaan	PROPN
ijtc-1112	280	4	,	,	PUNCT
ijtc-1112	280	5	return	return	VERB
ijtc-1112	280	6	on	on	ADP
ijtc-1112	280	7	equity	equity	PROPN
ijtc-1112	280	8	dan	dan	PROPN
ijtc-1112	280	9	leverage	leverage	PROPN
ijtc-1112	280	10	terhadap	terhadap	PROPN
ijtc-1112	280	11	nilai	nilai	PROPN
ijtc-1112	280	12	perusahaan	perusahaan	PROPN
ijtc-1112	280	13	pada	pada	PROPN
ijtc-1112	280	14	perusahaan	perusahaan	PROPN
ijtc-1112	280	15	manufaktur	manufaktur	PROPN
ijtc-1112	280	16	di	di	PROPN
ijtc-1112	280	17	indonesia	indonesia	PROPN
ijtc-1112	280	18	indonesia.forum	indonesia.forum	PROPN
ijtc-1112	280	19	ekonomi	ekonomi	PROPN
ijtc-1112	280	20	,	,	PUNCT
ijtc-1112	280	21	21	21	NUM
ijtc-1112	280	22	(	(	PUNCT
ijtc-1112	280	23	1	1	NUM
ijtc-1112	280	24	)	)	PUNCT
ijtc-1112	280	25	2019	2019	NUM
ijtc-1112	280	26	,	,	PUNCT
ijtc-1112	280	27	67	67	NUM
ijtc-1112	280	28	-	-	SYM
ijtc-1112	280	29	75	75	NUM
ijtc-1112	280	30	http://journal.feb.unmul.ac.id/index.php/forumekonomi	http://journal.feb.unmul.ac.id/index.php/forumekonomi	NOUN
ijtc-1112	280	31	.	.	PUNCT
ijtc-1112	281	1	jurnal	jurnal	ADJ
ijtc-1112	281	2	ekonomi	ekonomi	PROPN
ijtc-1112	281	3	dan	dan	PROPN
ijtc-1112	281	4	manajemen	manajemen	PROPN
ijtc-1112	281	5	akuntansi	akuntansi	PROPN
ijtc-1112	281	6	.	.	PUNCT
ijtc-1112	282	1	kompas.com	kompas.com	X
ijtc-1112	282	2	.	.	PUNCT
ijtc-1112	282	3	(	(	PUNCT
ijtc-1112	282	4	2020	2020	NUM
ijtc-1112	282	5	)	)	PUNCT
ijtc-1112	282	6	.	.	PUNCT
ijtc-1112	283	1	ini	ini	PROPN
ijtc-1112	283	2	3	3	NUM
ijtc-1112	283	3	faktor	faktor	PROPN
ijtc-1112	283	4	penyebab	penyebab	PROPN
ijtc-1112	283	5	ihsg	ihsg	PROPN
ijtc-1112	283	6	terus	terus	PROPN
ijtc-1112	283	7	merosot	merosot	PROPN
ijtc-1112	283	8	menurut	menurut	PROPN
ijtc-1112	283	9	ojk	ojk	PROPN
ijtc-1112	283	10	.	.	PUNCT
ijtc-1112	283	11	money.kompas.com	money.kompas.com	PROPN
ijtc-1112	283	12	.	.	PUNCT
ijtc-1112	284	1	kontan.co.id	kontan.co.id	PROPN
ijtc-1112	284	2	.	.	PUNCT
ijtc-1112	284	3	(	(	PUNCT
ijtc-1112	284	4	2020	2020	NUM
ijtc-1112	284	5	)	)	PUNCT
ijtc-1112	284	6	.	.	PUNCT
ijtc-1112	285	1	saham	saham	PROPN
ijtc-1112	285	2	barang	barang	PROPN
ijtc-1112	285	3	konsumsi	konsumsi	PROPN
ijtc-1112	285	4	turun	turun	PROPN
ijtc-1112	285	5	pada	pada	PROPN
ijtc-1112	285	6	desember	desember	PROPN
ijtc-1112	285	7	2020	2020	NUM
ijtc-1112	285	8	,	,	PUNCT
ijtc-1112	285	9	simak	simak	ADJ
ijtc-1112	285	10	prospek	prospek	PROPN
ijtc-1112	285	11	dan	dan	PROPN
ijtc-1112	285	12	rekomendasinya	rekomendasinya	PROPN
ijtc-1112	285	13	.	.	PUNCT
ijtc-1112	286	1	kontan.co.id	kontan.co.id	PROPN
ijtc-1112	286	2	.	.	PUNCT
ijtc-1112	287	1	kontan.co.id	kontan.co.id	PROPN
ijtc-1112	287	2	.	.	PUNCT
ijtc-1112	288	1	(	(	PUNCT
ijtc-1112	288	2	2021	2021	NUM
ijtc-1112	288	3	)	)	PUNCT
ijtc-1112	288	4	.	.	PUNCT
ijtc-1112	289	1	harga	harga	PROPN
ijtc-1112	289	2	saham	saham	PROPN
ijtc-1112	289	3	myor	myor	PROPN
ijtc-1112	289	4	terus	terus	PROPN
ijtc-1112	289	5	menurun	menurun	NOUN
ijtc-1112	289	6	sejak	sejak	PROPN
ijtc-1112	289	7	awal	awal	PROPN
ijtc-1112	289	8	tahun	tahun	PROPN
ijtc-1112	289	9	,	,	PUNCT
ijtc-1112	289	10	saatnya	saatnya	PROPN
ijtc-1112	289	11	jual	jual	PROPN
ijtc-1112	289	12	atau	atau	PROPN
ijtc-1112	289	13	beli	beli	PROPN
ijtc-1112	289	14	?	?	PUNCT
ijtc-1112	290	1	amp.contan.co.id	amp.contan.co.id	PROPN
ijtc-1112	290	2	.	.	PROPN
ijtc-1112	290	3	lamba	lamba	PROPN
ijtc-1112	290	4	,	,	PUNCT
ijtc-1112	290	5	a.	a.	PROPN
ijtc-1112	290	6	b.	b.	PROPN
ijtc-1112	290	7	,	,	PUNCT
ijtc-1112	290	8	&	&	CCONJ
ijtc-1112	290	9	atahau	atahau	PROPN
ijtc-1112	290	10	,	,	PUNCT
ijtc-1112	290	11	a.	a.	PROPN
ijtc-1112	290	12	d.	d.	PROPN
ijtc-1112	290	13	r.	r.	PROPN
ijtc-1112	290	14	(	(	PUNCT
ijtc-1112	290	15	2022	2022	NUM
ijtc-1112	290	16	)	)	PUNCT
ijtc-1112	290	17	.	.	PUNCT
ijtc-1112	291	1	pengaruh	pengaruh	NOUN
ijtc-1112	291	2	leverage	leverage	PROPN
ijtc-1112	291	3	terhadap	terhadap	PROPN
ijtc-1112	291	4	nilai	nilai	PROPN
ijtc-1112	291	5	perusahaan	perusahaan	PROPN
ijtc-1112	291	6	yang	yang	PROPN
ijtc-1112	291	7	dimediasi	dimediasi	PROPN
ijtc-1112	291	8	profitabilitas	profitabilitas	PROPN
ijtc-1112	291	9	.	.	PUNCT
ijtc-1112	292	1	reviu	reviu	PROPN
ijtc-1112	292	2	akuntansi	akuntansi	PROPN
ijtc-1112	292	3	dan	dan	PROPN
ijtc-1112	292	4	bisnis	bisnis	PROPN
ijtc-1112	292	5	indonesia	indonesia	PROPN
ijtc-1112	292	6	,	,	PUNCT
ijtc-1112	292	7	6(1	6(1	NUM
ijtc-1112	292	8	)	)	PUNCT
ijtc-1112	292	9	,	,	PUNCT
ijtc-1112	292	10	16–31	16–31	NUM
ijtc-1112	292	11	.	.	PUNCT
ijtc-1112	293	1	https://doi.org/10.18196/rabin.v6i1.12698	https://doi.org/10.18196/rabin.v6i1.12698	PROPN
ijtc-1112	293	2	magdalena	magdalena	PROPN
ijtc-1112	293	3	,	,	PUNCT
ijtc-1112	293	4	r.	r.	PROPN
ijtc-1112	293	5	(	(	PUNCT
ijtc-1112	293	6	2019	2019	NUM
ijtc-1112	293	7	)	)	PUNCT
ijtc-1112	293	8	.	.	PUNCT
ijtc-1112	294	1	analisis	analisis	ADJ
ijtc-1112	294	2	pengaruh	pengaruh	NOUN
ijtc-1112	294	3	profitabilitas	profitabilita	NOUN
ijtc-1112	294	4	,	,	PUNCT
ijtc-1112	294	5	likuiditas	likuiditas	PROPN
ijtc-1112	294	6	dan	dan	PROPN
ijtc-1112	294	7	penghindaran	penghindaran	PROPN
ijtc-1112	294	8	pajak	pajak	PROPN
ijtc-1112	294	9	terhadap	terhadap	PROPN
ijtc-1112	294	10	nilai	nilai	PROPN
ijtc-1112	294	11	perusahaan	perusahaan	PROPN
ijtc-1112	294	12	dengan	dengan	PROPN
ijtc-1112	294	13	transparansi	transparansi	PROPN
ijtc-1112	294	14	sebagai	sebagai	PROPN
ijtc-1112	294	15	variabel	variabel	PROPN
ijtc-1112	294	16	moderasi	moderasi	PROPN
ijtc-1112	294	17	.	.	PUNCT
ijtc-1112	295	1	maharani	maharani	PROPN
ijtc-1112	295	2	,	,	PUNCT
ijtc-1112	295	3	m.	m.	NOUN
ijtc-1112	295	4	,	,	PUNCT
ijtc-1112	295	5	husen	husen	PROPN
ijtc-1112	295	6	,	,	PUNCT
ijtc-1112	295	7	s.	s.	PROPN
ijtc-1112	295	8	,	,	PUNCT
ijtc-1112	295	9	&	&	CCONJ
ijtc-1112	295	10	suriawinata	suriawinata	PROPN
ijtc-1112	295	11	,	,	PUNCT
ijtc-1112	295	12	i.	i.	PROPN
ijtc-1112	295	13	s.	s.	PROPN
ijtc-1112	295	14	(	(	PUNCT
ijtc-1112	295	15	2020	2020	NUM
ijtc-1112	295	16	)	)	PUNCT
ijtc-1112	295	17	.	.	PUNCT
ijtc-1112	296	1	the	the	DET
ijtc-1112	296	2	effect	effect	NOUN
ijtc-1112	296	3	of	of	ADP
ijtc-1112	296	4	tax	tax	NOUN
ijtc-1112	296	5	planning	planning	NOUN
ijtc-1112	296	6	on	on	ADP
ijtc-1112	296	7	company	company	NOUN
ijtc-1112	296	8	value	value	NOUN
ijtc-1112	296	9	with	with	ADP
ijtc-1112	296	10	financial	financial	ADJ
ijtc-1112	296	11	performance	performance	NOUN
ijtc-1112	296	12	as	as	ADP
ijtc-1112	296	13	intervening	intervene	VERB
ijtc-1112	296	14	variables	variable	NOUN
ijtc-1112	296	15	in	in	ADP
ijtc-1112	296	16	manufacturing	manufacture	VERB
ijtc-1112	296	17	companies	company	NOUN
ijtc-1112	296	18	registered	register	VERB
ijtc-1112	296	19	in	in	ADP
ijtc-1112	296	20	indonesia	indonesia	PROPN
ijtc-1112	296	21	stock	stock	PROPN
ijtc-1112	296	22	exchange	exchange	NOUN
ijtc-1112	296	23	for	for	ADP
ijtc-1112	296	24	2014	2014	NUM
ijtc-1112	296	25	-	-	SYM
ijtc-1112	296	26	2018	2018	NUM
ijtc-1112	296	27	.	.	PUNCT
ijtc-1112	297	1	indonesian	indonesian	ADJ
ijtc-1112	297	2	journal	journal	PROPN
ijtc-1112	297	3	of	of	ADP
ijtc-1112	297	4	business	business	NOUN
ijtc-1112	297	5	,	,	PUNCT
ijtc-1112	297	6	accounting	accounting	NOUN
ijtc-1112	297	7	and	and	CCONJ
ijtc-1112	297	8	management	management	NOUN
ijtc-1112	297	9	,	,	PUNCT
ijtc-1112	297	10	3(1	3(1	NUM
ijtc-1112	297	11	)	)	PUNCT
ijtc-1112	297	12	,	,	PUNCT
ijtc-1112	297	13	40–52	40–52	NUM
ijtc-1112	297	14	.	.	PUNCT
ijtc-1112	298	1	https://doi.org/10.36406/ijbam.v3i1.574	https://doi.org/10.36406/ijbam.v3i1.574	PROPN
ijtc-1112	298	2	manullang	manullang	PROPN
ijtc-1112	298	3	,	,	PUNCT
ijtc-1112	298	4	s.	s.	PROPN
ijtc-1112	298	5	(	(	PUNCT
ijtc-1112	298	6	2019	2019	NUM
ijtc-1112	298	7	)	)	PUNCT
ijtc-1112	298	8	.	.	PUNCT
ijtc-1112	299	1	teori	teori	PROPN
ijtc-1112	299	2	dan	dan	PROPN
ijtc-1112	299	3	teknik	teknik	PROPN
ijtc-1112	299	4	analisis	analisis	NOUN
ijtc-1112	299	5	stakeholder	stakeholder	NOUN
ijtc-1112	299	6	(	(	PUNCT
ijtc-1112	299	7	h.	h.	PROPN
ijtc-1112	299	8	a.	a.	NOUN
ijtc-1112	299	9	siregar	siregar	NOUN
ijtc-1112	299	10	,	,	PUNCT
ijtc-1112	299	11	ed	ed	NOUN
ijtc-1112	299	12	.	.	PUNCT
ijtc-1112	299	13	;	;	PUNCT
ijtc-1112	299	14	1st	1st	ADJ
ijtc-1112	299	15	ed	ed	NOUN
ijtc-1112	299	16	.	.	PUNCT
ijtc-1112	299	17	)	)	PUNCT
ijtc-1112	299	18	.	.	PUNCT
ijtc-1112	300	1	penerbit	penerbit	PROPN
ijtc-1112	300	2	ipb	ipb	PROPN
ijtc-1112	300	3	press	press	PROPN
ijtc-1112	300	4	.	.	PUNCT
ijtc-1112	301	1	maryanti	maryanti	PROPN
ijtc-1112	301	2	,	,	PUNCT
ijtc-1112	301	3	e.	e.	PROPN
ijtc-1112	301	4	,	,	PUNCT
ijtc-1112	301	5	&	&	CCONJ
ijtc-1112	301	6	biduri	biduri	PROPN
ijtc-1112	301	7	,	,	PUNCT
ijtc-1112	301	8	s.	s.	PROPN
ijtc-1112	301	9	(	(	PUNCT
ijtc-1112	301	10	2022	2022	NUM
ijtc-1112	301	11	)	)	PUNCT
ijtc-1112	301	12	.	.	PUNCT
ijtc-1112	302	1	apakah	apakah	PROPN
ijtc-1112	302	2	ukuran	ukuran	VERB
ijtc-1112	302	3	perusahaan	perusahaan	PROPN
ijtc-1112	302	4	sebagai	sebagai	PROPN
ijtc-1112	302	5	variabel	variabel	PROPN
ijtc-1112	302	6	moderasi	moderasi	PROPN
ijtc-1112	302	7	?	?	PUNCT
ijtc-1112	303	1	akuntansi	akuntansi	PROPN
ijtc-1112	303	2	:	:	PUNCT
ijtc-1112	303	3	jurnal	jurnal	PROPN
ijtc-1112	303	4	akuntansi	akuntansi	PROPN
ijtc-1112	303	5	integratif	integratif	PROPN
ijtc-1112	303	6	,	,	PUNCT
ijtc-1112	303	7	8(1	8(1	NOUN
ijtc-1112	303	8	)	)	PUNCT
ijtc-1112	303	9	.	.	PUNCT
ijtc-1112	304	1	mislinawati	mislinawati	NOUN
ijtc-1112	304	2	,	,	PUNCT
ijtc-1112	304	3	annisa	annisa	ADP
ijtc-1112	304	4	fahira	fahira	NOUN
ijtc-1112	304	5	,	,	PUNCT
ijtc-1112	304	6	cut	cut	NOUN
ijtc-1112	304	7	faradilla	faradilla	NOUN
ijtc-1112	304	8	,	,	PUNCT
ijtc-1112	304	9	&	&	CCONJ
ijtc-1112	304	10	cut	cut	VERB
ijtc-1112	304	11	yunina	yunina	PROPN
ijtc-1112	304	12	eriva	eriva	PROPN
ijtc-1112	304	13	.	.	PUNCT
ijtc-1112	305	1	(	(	PUNCT
ijtc-1112	305	2	2021	2021	NUM
ijtc-1112	305	3	)	)	PUNCT
ijtc-1112	305	4	.	.	PUNCT
ijtc-1112	306	1	pengaruh	pengaruh	NOUN
ijtc-1112	306	2	ukuran	ukuran	VERB
ijtc-1112	306	3	perusahaan	perusahaan	PROPN
ijtc-1112	306	4	dan	dan	PROPN
ijtc-1112	306	5	leverage	leverage	PROPN
ijtc-1112	306	6	terhadap	terhadap	PROPN
ijtc-1112	306	7	nilai	nilai	PROPN
ijtc-1112	306	8	perusahaan	perusahaan	PROPN
ijtc-1112	306	9	(	(	PUNCT
ijtc-1112	306	10	studi	studi	PROPN
ijtc-1112	306	11	pada	pada	PROPN
ijtc-1112	306	12	perusahaan	perusahaan	PROPN
ijtc-1112	306	13	industri	industri	PROPN
ijtc-1112	306	14	tekstil	tekstil	PROPN
ijtc-1112	306	15	dan	dan	PROPN
ijtc-1112	306	16	garmen	garmen	PROPN
ijtc-1112	306	17	yang	yang	PROPN
ijtc-1112	306	18	terdaftar	terdaftar	PROPN
ijtc-1112	306	19	di	di	PROPN
ijtc-1112	306	20	bursa	bursa	PROPN
ijtc-1112	306	21	efek	efek	NOUN
ijtc-1112	306	22	indonesia	indonesia	PROPN
ijtc-1112	306	23	tahun	tahun	PROPN
ijtc-1112	306	24	2018	2018	NUM
ijtc-1112	306	25	-	-	SYM
ijtc-1112	306	26	2020	2020	NUM
ijtc-1112	306	27	)	)	PUNCT
ijtc-1112	306	28	.	.	PUNCT
ijtc-1112	307	1	jurnal	jurnal	ADJ
ijtc-1112	307	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	307	3	determinants	determinant	NOUN
ijtc-1112	307	4	of	of	ADP
ijtc-1112	307	5	company	company	NOUN
ijtc-1112	307	6	value	value	NOUN
ijtc-1112	307	7	with	with	ADP
ijtc-1112	307	8	information	information	NOUN
ijtc-1112	307	9	transparency	transparency	NOUN
ijtc-1112	307	10	as	as	ADP
ijtc-1112	307	11	moderation	moderation	NOUN
ijtc-1112	307	12	in	in	ADP
ijtc-1112	307	13	food	food	NOUN
ijtc-1112	307	14	beverage	beverage	NOUN
ijtc-1112	307	15	sector	sector	NOUN
ijtc-1112	307	16	companies	company	NOUN
ijtc-1112	307	17	ristiyana	ristiyana	ADJ
ijtc-1112	307	18	,	,	PUNCT
ijtc-1112	307	19	atichasari	atichasari	ADV
ijtc-1112	307	20	,	,	PUNCT
ijtc-1112	307	21	andabdullah	andabdullah	PROPN
ijtc-1112	307	22	423	423	NUM
ijtc-1112	307	23	|	|	ADV
ijtc-1112	307	24	ilomata	ilomata	PROPN
ijtc-1112	307	25	international	international	ADJ
ijtc-1112	307	26	journal	journal	NOUN
ijtc-1112	307	27	of	of	ADP
ijtc-1112	307	28	tax	tax	PROPN
ijtc-1112	307	29	&	&	CCONJ
ijtc-1112	307	30	accounting	accounting	PROPN
ijtc-1112	307	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	307	32	penelitian	penelitian	PROPN
ijtc-1112	307	33	ekonomi	ekonomi	PROPN
ijtc-1112	307	34	akuntansi	akuntansi	PROPN
ijtc-1112	307	35	(	(	PUNCT
ijtc-1112	307	36	jensi	jensi	PROPN
ijtc-1112	307	37	)	)	PUNCT
ijtc-1112	307	38	,	,	PUNCT
ijtc-1112	307	39	5(2	5(2	NUM
ijtc-1112	307	40	)	)	PUNCT
ijtc-1112	307	41	,	,	PUNCT
ijtc-1112	307	42	146–163	146–163	NUM
ijtc-1112	307	43	.	.	PUNCT
ijtc-1112	308	1	https://doi.org/10.33059/jensi.v5i2.4451	https://doi.org/10.33059/jensi.v5i2.4451	PROPN
ijtc-1112	308	2	muharramah	muharramah	PROPN
ijtc-1112	308	3	,	,	PUNCT
ijtc-1112	308	4	r.	r.	PROPN
ijtc-1112	308	5	,	,	PUNCT
ijtc-1112	308	6	&	&	CCONJ
ijtc-1112	308	7	hakim	hakim	PROPN
ijtc-1112	308	8	,	,	PUNCT
ijtc-1112	308	9	m.	m.	PROPN
ijtc-1112	308	10	zulman	zulman	PROPN
ijtc-1112	308	11	.	.	PUNCT
ijtc-1112	308	12	(	(	PUNCT
ijtc-1112	308	13	2021a	2021a	NUM
ijtc-1112	308	14	)	)	PUNCT
ijtc-1112	308	15	.	.	PUNCT
ijtc-1112	309	1	pengaruh	pengaruh	NOUN
ijtc-1112	309	2	ukuran	ukuran	PROPN
ijtc-1112	309	3	perusahaan	perusahaan	PROPN
ijtc-1112	309	4	,	,	PUNCT
ijtc-1112	309	5	leverage	leverage	NOUN
ijtc-1112	309	6	,	,	PUNCT
ijtc-1112	309	7	dan	dan	PROPN
ijtc-1112	309	8	profitabilitas	profitabilitas	PROPN
ijtc-1112	309	9	terhadap	terhadap	PROPN
ijtc-1112	309	10	nilai	nilai	PROPN
ijtc-1112	309	11	perusahaan	perusahaan	PROPN
ijtc-1112	309	12	|	|	PROPN
ijtc-1112	309	13	muharramah	muharramah	PROPN
ijtc-1112	309	14	|	|	ADV
ijtc-1112	309	15	prosiding	proside	VERB
ijtc-1112	309	16	seminar	seminar	NOUN
ijtc-1112	309	17	nasional	nasional	PROPN
ijtc-1112	309	18	ekonomi	ekonomi	PROPN
ijtc-1112	309	19	dan	dan	PROPN
ijtc-1112	309	20	bisnis	bisnis	PROPN
ijtc-1112	309	21	.	.	PUNCT
ijtc-1112	310	1	prosiding	proside	VERB
ijtc-1112	310	2	seminar	seminar	NOUN
ijtc-1112	310	3	nasional	nasional	PROPN
ijtc-1112	310	4	ekonomi	ekonomi	PROPN
ijtc-1112	310	5	dan	dan	PROPN
ijtc-1112	310	6	bisnis	bisnis	PROPN
ijtc-1112	310	7	.	.	PUNCT
ijtc-1112	311	1	muharramah	muharramah	PROPN
ijtc-1112	311	2	,	,	PUNCT
ijtc-1112	311	3	r.	r.	PROPN
ijtc-1112	311	4	,	,	PUNCT
ijtc-1112	311	5	&	&	CCONJ
ijtc-1112	311	6	hakim	hakim	PROPN
ijtc-1112	311	7	,	,	PUNCT
ijtc-1112	311	8	m.	m.	PROPN
ijtc-1112	311	9	zulman	zulman	PROPN
ijtc-1112	311	10	.	.	PUNCT
ijtc-1112	312	1	(	(	PUNCT
ijtc-1112	312	2	2021b	2021b	NUM
ijtc-1112	312	3	)	)	PUNCT
ijtc-1112	312	4	.	.	PUNCT
ijtc-1112	313	1	pengaruh	pengaruh	NOUN
ijtc-1112	313	2	ukuran	ukuran	PROPN
ijtc-1112	313	3	perusahaan	perusahaan	PROPN
ijtc-1112	313	4	,	,	PUNCT
ijtc-1112	313	5	leverage	leverage	NOUN
ijtc-1112	313	6	,	,	PUNCT
ijtc-1112	313	7	dan	dan	PROPN
ijtc-1112	313	8	profitabilitas	profitabilitas	PROPN
ijtc-1112	313	9	terhadap	terhadap	PROPN
ijtc-1112	313	10	nilai	nilai	PROPN
ijtc-1112	313	11	perusahaan	perusahaan	PROPN
ijtc-1112	313	12	|	|	PROPN
ijtc-1112	313	13	muharramah	muharramah	PROPN
ijtc-1112	313	14	|	|	ADV
ijtc-1112	313	15	prosiding	proside	VERB
ijtc-1112	313	16	seminar	seminar	NOUN
ijtc-1112	313	17	nasional	nasional	PROPN
ijtc-1112	313	18	ekonomi	ekonomi	PROPN
ijtc-1112	313	19	dan	dan	PROPN
ijtc-1112	313	20	bisnis	bisnis	PROPN
ijtc-1112	313	21	.	.	PUNCT
ijtc-1112	314	1	prosiding	proside	VERB
ijtc-1112	314	2	seminar	seminar	NOUN
ijtc-1112	314	3	nasional	nasional	PROPN
ijtc-1112	314	4	ekonomi	ekonomi	PROPN
ijtc-1112	314	5	dan	dan	PROPN
ijtc-1112	314	6	bisnis	bisnis	PROPN
ijtc-1112	314	7	.	.	PUNCT
ijtc-1112	315	1	nughara	nughara	PROPN
ijtc-1112	315	2	,	,	PUNCT
ijtc-1112	315	3	m.	m.	PROPN
ijtc-1112	315	4	c.	c.	PROPN
ijtc-1112	315	5	j.	j.	PROPN
ijtc-1112	315	6	,	,	PUNCT
ijtc-1112	315	7	&	&	CCONJ
ijtc-1112	315	8	setiawan	setiawan	PROPN
ijtc-1112	315	9	,	,	PUNCT
ijtc-1112	315	10	p.	p.	PROPN
ijtc-1112	315	11	e.	e.	PROPN
ijtc-1112	315	12	(	(	PUNCT
ijtc-1112	315	13	2019a	2019a	NUM
ijtc-1112	315	14	)	)	PUNCT
ijtc-1112	315	15	.	.	PUNCT
ijtc-1112	316	1	pengaruh	pengaruh	NOUN
ijtc-1112	316	2	penghindaran	penghindaran	VERB
ijtc-1112	316	3	pajak	pajak	ADV
ijtc-1112	316	4	(	(	PUNCT
ijtc-1112	316	5	tax	tax	NOUN
ijtc-1112	316	6	avoidance	avoidance	NOUN
ijtc-1112	316	7	)	)	PUNCT
ijtc-1112	316	8	pada	pada	PROPN
ijtc-1112	316	9	nilai	nilai	PROPN
ijtc-1112	316	10	perusahaan	perusahaan	PROPN
ijtc-1112	316	11	dengan	dengan	PROPN
ijtc-1112	316	12	transparansi	transparansi	PROPN
ijtc-1112	316	13	sebagai	sebagai	PROPN
ijtc-1112	316	14	variabel	variabel	PROPN
ijtc-1112	316	15	moderasi	moderasi	PROPN
ijtc-1112	316	16	.	.	PUNCT
ijtc-1112	317	1	garuda	garuda	PROPN
ijtc-1112	317	2	garda	garda	PROPN
ijtc-1112	317	3	rujukan	rujukan	VERB
ijtc-1112	317	4	digital	digital	PROPN
ijtc-1112	317	5	.	.	PUNCT
ijtc-1112	318	1	nughara	nughara	PROPN
ijtc-1112	318	2	,	,	PUNCT
ijtc-1112	318	3	m.	m.	PROPN
ijtc-1112	318	4	c.	c.	PROPN
ijtc-1112	318	5	j.	j.	PROPN
ijtc-1112	318	6	,	,	PUNCT
ijtc-1112	318	7	&	&	CCONJ
ijtc-1112	318	8	setiawan	setiawan	PROPN
ijtc-1112	318	9	,	,	PUNCT
ijtc-1112	318	10	p.	p.	PROPN
ijtc-1112	318	11	e.	e.	PROPN
ijtc-1112	318	12	(	(	PUNCT
ijtc-1112	318	13	2019b	2019b	NUM
ijtc-1112	318	14	)	)	PUNCT
ijtc-1112	318	15	.	.	PUNCT
ijtc-1112	319	1	pengaruh	pengaruh	NOUN
ijtc-1112	319	2	penghindaran	penghindaran	VERB
ijtc-1112	319	3	pajak	pajak	ADV
ijtc-1112	319	4	(	(	PUNCT
ijtc-1112	319	5	tax	tax	NOUN
ijtc-1112	319	6	avoidance	avoidance	NOUN
ijtc-1112	319	7	)	)	PUNCT
ijtc-1112	319	8	pada	pada	PROPN
ijtc-1112	319	9	nilai	nilai	PROPN
ijtc-1112	319	10	perusahaan	perusahaan	PROPN
ijtc-1112	319	11	dengan	dengan	PROPN
ijtc-1112	319	12	transparansi	transparansi	PROPN
ijtc-1112	319	13	sebagai	sebagai	PROPN
ijtc-1112	319	14	variabel	variabel	PROPN
ijtc-1112	319	15	moderasi	moderasi	PROPN
ijtc-1112	319	16	.	.	PUNCT
ijtc-1112	320	1	garuda	garuda	PROPN
ijtc-1112	320	2	garda	garda	PROPN
ijtc-1112	320	3	rujukan	rujukan	VERB
ijtc-1112	320	4	digital	digital	PROPN
ijtc-1112	320	5	.	.	PUNCT
ijtc-1112	321	1	octaviany	octaviany	PROPN
ijtc-1112	321	2	,	,	PUNCT
ijtc-1112	321	3	a.	a.	PROPN
ijtc-1112	321	4	,	,	PUNCT
ijtc-1112	321	5	&	&	CCONJ
ijtc-1112	321	6	hidayat	hidayat	PROPN
ijtc-1112	321	7	,	,	PUNCT
ijtc-1112	321	8	s.	s.	PROPN
ijtc-1112	321	9	(	(	PUNCT
ijtc-1112	321	10	2019	2019	NUM
ijtc-1112	321	11	)	)	PUNCT
ijtc-1112	321	12	.	.	PUNCT
ijtc-1112	322	1	pengaruh	pengaruh	NOUN
ijtc-1112	322	2	ukuran	ukuran	VERB
ijtc-1112	322	3	perusahaan	perusahaan	PROPN
ijtc-1112	322	4	dan	dan	PROPN
ijtc-1112	322	5	leverage	leverage	PROPN
ijtc-1112	322	6	terhadap	terhadap	PROPN
ijtc-1112	322	7	nilai	nilai	PROPN
ijtc-1112	322	8	perusahaan	perusahaan	PROPN
ijtc-1112	322	9	dengan	dengan	PROPN
ijtc-1112	322	10	profitabilitas	profitabilitas	PROPN
ijtc-1112	322	11	sebagai	sebagai	PROPN
ijtc-1112	322	12	variabel	variabel	PROPN
ijtc-1112	322	13	intervening	intervene	VERB
ijtc-1112	322	14	.	.	PUNCT
ijtc-1112	323	1	jurnal	jurnal	ADJ
ijtc-1112	323	2	riset	riset	PROPN
ijtc-1112	323	3	inspirasi	inspirasi	PROPN
ijtc-1112	323	4	manajemen	manajemen	PROPN
ijtc-1112	323	5	dan	dan	PROPN
ijtc-1112	323	6	kewirausahaan	kewirausahaan	PROPN
ijtc-1112	323	7	,	,	PUNCT
ijtc-1112	323	8	3(1	3(1	NUM
ijtc-1112	323	9	)	)	PUNCT
ijtc-1112	323	10	,	,	PUNCT
ijtc-1112	323	11	30–36	30–36	NUM
ijtc-1112	323	12	.	.	PUNCT
ijtc-1112	324	1	pambudi	pambudi	PROPN
ijtc-1112	324	2	,	,	PUNCT
ijtc-1112	324	3	b.	b.	PROPN
ijtc-1112	324	4	s.	s.	PROPN
ijtc-1112	324	5	,	,	PUNCT
ijtc-1112	324	6	&	&	CCONJ
ijtc-1112	324	7	kartika	kartika	PROPN
ijtc-1112	324	8	,	,	PUNCT
ijtc-1112	324	9	a.	a.	NOUN
ijtc-1112	324	10	(	(	PUNCT
ijtc-1112	324	11	2022a	2022a	NUM
ijtc-1112	324	12	)	)	PUNCT
ijtc-1112	324	13	.	.	PUNCT
ijtc-1112	325	1	pengaruh	pengaruh	NOUN
ijtc-1112	325	2	penghindaran	penghindaran	VERB
ijtc-1112	325	3	pajak	pajak	PROPN
ijtc-1112	325	4	terhadap	terhadap	PROPN
ijtc-1112	325	5	nilai	nilai	PROPN
ijtc-1112	325	6	perusahaan	perusahaan	PROPN
ijtc-1112	325	7	dengan	dengan	PROPN
ijtc-1112	325	8	transparansi	transparansi	PROPN
ijtc-1112	325	9	sebagai	sebagai	PROPN
ijtc-1112	325	10	variabel	variabel	PROPN
ijtc-1112	325	11	moderasi	moderasi	PROPN
ijtc-1112	325	12	.	.	PUNCT
ijtc-1112	326	1	jurnal	jurnal	PROPN
ijtc-1112	326	2	riset	riset	PROPN
ijtc-1112	326	3	akuntansi	akuntansi	PROPN
ijtc-1112	326	4	.	.	PUNCT
ijtc-1112	327	1	pambudi	pambudi	PROPN
ijtc-1112	327	2	,	,	PUNCT
ijtc-1112	327	3	b.	b.	PROPN
ijtc-1112	327	4	s.	s.	PROPN
ijtc-1112	327	5	,	,	PUNCT
ijtc-1112	327	6	&	&	CCONJ
ijtc-1112	327	7	kartika	kartika	PROPN
ijtc-1112	327	8	,	,	PUNCT
ijtc-1112	327	9	a.	a.	NOUN
ijtc-1112	327	10	(	(	PUNCT
ijtc-1112	327	11	2022b	2022b	NUM
ijtc-1112	327	12	)	)	PUNCT
ijtc-1112	327	13	.	.	PUNCT
ijtc-1112	328	1	pengaruh	pengaruh	NOUN
ijtc-1112	328	2	penghindaran	penghindaran	VERB
ijtc-1112	328	3	pajak	pajak	PROPN
ijtc-1112	328	4	terhadap	terhadap	PROPN
ijtc-1112	328	5	nilai	nilai	PROPN
ijtc-1112	328	6	perusahaan	perusahaan	PROPN
ijtc-1112	328	7	dengan	dengan	PROPN
ijtc-1112	328	8	transparansi	transparansi	PROPN
ijtc-1112	328	9	sebagai	sebagai	PROPN
ijtc-1112	328	10	variabel	variabel	PROPN
ijtc-1112	328	11	moderasi	moderasi	PROPN
ijtc-1112	328	12	.	.	PUNCT
ijtc-1112	329	1	jurnal	jurnal	PROPN
ijtc-1112	329	2	riset	riset	PROPN
ijtc-1112	329	3	akuntansi	akuntansi	PROPN
ijtc-1112	329	4	.	.	PUNCT
ijtc-1112	329	5	pujaningrum	pujaningrum	PROPN
ijtc-1112	329	6	,	,	PUNCT
ijtc-1112	329	7	n.	n.	PROPN
ijtc-1112	329	8	a.	a.	PROPN
ijtc-1112	329	9	,	,	PUNCT
ijtc-1112	329	10	&	&	CCONJ
ijtc-1112	329	11	andayani	andayani	PROPN
ijtc-1112	329	12	,	,	PUNCT
ijtc-1112	329	13	w.	w.	NOUN
ijtc-1112	329	14	(	(	PUNCT
ijtc-1112	329	15	2017	2017	NUM
ijtc-1112	329	16	)	)	PUNCT
ijtc-1112	329	17	.	.	PUNCT
ijtc-1112	330	1	pengaruh	pengaruh	NOUN
ijtc-1112	330	2	leverage	leverage	NOUN
ijtc-1112	330	3	,	,	PUNCT
ijtc-1112	330	4	profitabilitas	profitabilitas	PROPN
ijtc-1112	330	5	dan	dan	PROPN
ijtc-1112	330	6	pengungkapan	pengungkapan	PROPN
ijtc-1112	330	7	tanggung	tanggung	PROPN
ijtc-1112	330	8	jawab	jawab	PROPN
ijtc-1112	330	9	sosial	sosial	PROPN
ijtc-1112	330	10	perusahaan	perusahaan	PROPN
ijtc-1112	330	11	terhadap	terhadap	PROPN
ijtc-1112	330	12	nilai	nilai	PROPN
ijtc-1112	330	13	perusahaan	perusahaan	PROPN
ijtc-1112	330	14	pada	pada	PROPN
ijtc-1112	330	15	perusahaan	perusahaan	PROPN
ijtc-1112	330	16	yang	yang	PROPN
ijtc-1112	330	17	terdaftar	terdaftar	PROPN
ijtc-1112	330	18	di	di	PROPN
ijtc-1112	330	19	bursa	bursa	PROPN
ijtc-1112	330	20	efek	efek	NOUN
ijtc-1112	330	21	indonesia	indonesia	PROPN
ijtc-1112	330	22	periode	periode	PROPN
ijtc-1112	330	23	2014	2014	NUM
ijtc-1112	330	24	-	-	SYM
ijtc-1112	330	25	2017	2017	NUM
ijtc-1112	330	26	.	.	PUNCT
ijtc-1112	331	1	jurnal	jurnal	ADJ
ijtc-1112	331	2	ilmiah	ilmiah	PROPN
ijtc-1112	331	3	mahasiswa	mahasiswa	PROPN
ijtc-1112	331	4	fakultas	fakulta	VERB
ijtc-1112	331	5	ekonomi	ekonomi	PROPN
ijtc-1112	331	6	dan	dan	PROPN
ijtc-1112	331	7	bisnis	bisnis	PROPN
ijtc-1112	331	8	,	,	PUNCT
ijtc-1112	331	9	7(2	7(2	NUM
ijtc-1112	331	10	)	)	PUNCT
ijtc-1112	331	11	,	,	PUNCT
ijtc-1112	331	12	1–18	1–18	NUM
ijtc-1112	331	13	.	.	PUNCT
ijtc-1112	332	1	rajakulanajagam	rajakulanajagam	PROPN
ijtc-1112	332	2	,	,	PUNCT
ijtc-1112	332	3	n.	n.	NOUN
ijtc-1112	332	4	,	,	PUNCT
ijtc-1112	332	5	&	&	CCONJ
ijtc-1112	332	6	nimalathasan	nimalathasan	PROPN
ijtc-1112	332	7	,	,	PUNCT
ijtc-1112	332	8	b.	b.	PROPN
ijtc-1112	332	9	(	(	PUNCT
ijtc-1112	332	10	2021a	2021a	NUM
ijtc-1112	332	11	)	)	PUNCT
ijtc-1112	332	12	.	.	PUNCT
ijtc-1112	333	1	corporate	corporate	ADJ
ijtc-1112	333	2	transparency	transparency	NOUN
ijtc-1112	333	3	and	and	CCONJ
ijtc-1112	333	4	firm	firm	ADJ
ijtc-1112	333	5	value	value	NOUN
ijtc-1112	333	6	:	:	PUNCT
ijtc-1112	333	7	evidence	evidence	NOUN
ijtc-1112	333	8	from	from	ADP
ijtc-1112	333	9	sri	sri	PROPN
ijtc-1112	333	10	lanka	lanka	PROPN
ijtc-1112	333	11	.	.	PUNCT
ijtc-1112	334	1	ssrn	ssrn	PROPN
ijtc-1112	334	2	electronic	electronic	ADJ
ijtc-1112	334	3	journal	journal	PROPN
ijtc-1112	334	4	.	.	PUNCT
ijtc-1112	335	1	https://doi.org/10.2139/ssrn.3743882	https://doi.org/10.2139/ssrn.3743882	NOUN
ijtc-1112	336	1	rajakulanajagam	rajakulanajagam	PROPN
ijtc-1112	336	2	,	,	PUNCT
ijtc-1112	336	3	n.	n.	NOUN
ijtc-1112	336	4	,	,	PUNCT
ijtc-1112	336	5	&	&	CCONJ
ijtc-1112	336	6	nimalathasan	nimalathasan	PROPN
ijtc-1112	336	7	,	,	PUNCT
ijtc-1112	336	8	b.	b.	PROPN
ijtc-1112	336	9	(	(	PUNCT
ijtc-1112	336	10	2021b	2021b	NUM
ijtc-1112	336	11	)	)	PUNCT
ijtc-1112	336	12	.	.	PUNCT
ijtc-1112	337	1	corporate	corporate	ADJ
ijtc-1112	337	2	transparency	transparency	NOUN
ijtc-1112	337	3	and	and	CCONJ
ijtc-1112	337	4	firm	firm	ADJ
ijtc-1112	337	5	value	value	NOUN
ijtc-1112	337	6	:	:	PUNCT
ijtc-1112	337	7	evidence	evidence	NOUN
ijtc-1112	337	8	from	from	ADP
ijtc-1112	337	9	sri	sri	PROPN
ijtc-1112	337	10	lanka	lanka	PROPN
ijtc-1112	337	11	.	.	PUNCT
ijtc-1112	338	1	ssrn	ssrn	PROPN
ijtc-1112	338	2	electronic	electronic	ADJ
ijtc-1112	338	3	journal	journal	PROPN
ijtc-1112	338	4	.	.	PUNCT
ijtc-1112	339	1	https://doi.org/10.2139/ssrn.3743882	https://doi.org/10.2139/ssrn.3743882	X
ijtc-1112	340	1	ramadhani	ramadhani	PROPN
ijtc-1112	340	2	,	,	PUNCT
ijtc-1112	340	3	s.	s.	PROPN
ijtc-1112	340	4	,	,	PUNCT
ijtc-1112	340	5	&	&	CCONJ
ijtc-1112	340	6	dewi	dewi	PROPN
ijtc-1112	340	7	,	,	PUNCT
ijtc-1112	340	8	s.	s.	PROPN
ijtc-1112	340	9	r.	r.	PROPN
ijtc-1112	340	10	(	(	PUNCT
ijtc-1112	340	11	2021a	2021a	NUM
ijtc-1112	340	12	)	)	PUNCT
ijtc-1112	340	13	.	.	PUNCT
ijtc-1112	341	1	pengaruh	pengaruh	NOUN
ijtc-1112	341	2	tax	tax	NOUN
ijtc-1112	341	3	avoidance	avoidance	NOUN
ijtc-1112	341	4	,	,	PUNCT
ijtc-1112	341	5	leverage	leverage	NOUN
ijtc-1112	341	6	,	,	PUNCT
ijtc-1112	341	7	dan	dan	PROPN
ijtc-1112	341	8	kepemilikan	kepemilikan	PROPN
ijtc-1112	341	9	manajerial	manajerial	PROPN
ijtc-1112	341	10	terhadap	terhadap	PROPN
ijtc-1112	341	11	nilai	nilai	PROPN
ijtc-1112	341	12	perusahaan	perusahaan	PROPN
ijtc-1112	341	13	dengan	dengan	PROPN
ijtc-1112	341	14	transparansi	transparansi	PROPN
ijtc-1112	341	15	perusahaan	perusahaan	PROPN
ijtc-1112	341	16	sebagai	sebagai	PROPN
ijtc-1112	341	17	variabel	variabel	PROPN
ijtc-1112	341	18	moderating(studi	moderating(studi	PROPN
ijtc-1112	341	19	pada	pada	PROPN
ijtc-1112	341	20	perusahaan	perusahaan	PROPN
ijtc-1112	341	21	pertambangan	pertambangan	PROPN
ijtc-1112	341	22	yang	yang	PROPN
ijtc-1112	341	23	terdaftar	terdaftar	PROPN
ijtc-1112	341	24	di	di	PROPN
ijtc-1112	341	25	bursa	bursa	PROPN
ijtc-1112	341	26	efek	efek	NOUN
ijtc-1112	341	27	indonesia	indonesia	PROPN
ijtc-1112	341	28	(	(	PUNCT
ijtc-1112	341	29	bei	bei	PROPN
ijtc-1112	341	30	)	)	PUNCT
ijtc-1112	341	31	tahun	tahun	PROPN
ijtc-1112	341	32	2016	2016	NUM
ijtc-1112	341	33	-	-	SYM
ijtc-1112	341	34	2018	2018	NUM
ijtc-1112	341	35	)	)	PUNCT
ijtc-1112	341	36	.	.	PUNCT
ijtc-1112	342	1	internasional	internasional	ADJ
ijtc-1112	342	2	journal	journal	PROPN
ijtc-1112	342	3	on	on	ADP
ijtc-1112	342	4	human	human	ADJ
ijtc-1112	342	5	computing	computing	NOUN
ijtc-1112	342	6	studies	study	NOUN
ijtc-1112	342	7	.	.	PUNCT
ijtc-1112	343	1	ramadhani	ramadhani	PROPN
ijtc-1112	343	2	,	,	PUNCT
ijtc-1112	343	3	s.	s.	PROPN
ijtc-1112	343	4	,	,	PUNCT
ijtc-1112	343	5	&	&	CCONJ
ijtc-1112	343	6	dewi	dewi	PROPN
ijtc-1112	343	7	,	,	PUNCT
ijtc-1112	343	8	s.	s.	PROPN
ijtc-1112	343	9	r.	r.	PROPN
ijtc-1112	343	10	(	(	PUNCT
ijtc-1112	343	11	2021b	2021b	NUM
ijtc-1112	343	12	)	)	PUNCT
ijtc-1112	343	13	.	.	PUNCT
ijtc-1112	344	1	pengaruh	pengaruh	NOUN
ijtc-1112	344	2	tax	tax	NOUN
ijtc-1112	344	3	avoidance	avoidance	NOUN
ijtc-1112	344	4	,	,	PUNCT
ijtc-1112	344	5	leverage	leverage	NOUN
ijtc-1112	344	6	,	,	PUNCT
ijtc-1112	344	7	dan	dan	PROPN
ijtc-1112	344	8	kepemilikan	kepemilikan	PROPN
ijtc-1112	344	9	manajerial	manajerial	PROPN
ijtc-1112	344	10	terhadap	terhadap	PROPN
ijtc-1112	344	11	nilai	nilai	PROPN
ijtc-1112	344	12	perusahaan	perusahaan	PROPN
ijtc-1112	344	13	dengan	dengan	PROPN
ijtc-1112	344	14	transparansi	transparansi	PROPN
ijtc-1112	344	15	perusahaan	perusahaan	PROPN
ijtc-1112	344	16	sebagai	sebagai	PROPN
ijtc-1112	344	17	variabel	variabel	PROPN
ijtc-1112	344	18	moderating(studi	moderating(studi	PROPN
ijtc-1112	344	19	pada	pada	PROPN
ijtc-1112	344	20	perusahaan	perusahaan	PROPN
ijtc-1112	344	21	pertambangan	pertambangan	PROPN
ijtc-1112	344	22	yang	yang	PROPN
ijtc-1112	344	23	terdaftar	terdaftar	PROPN
ijtc-1112	344	24	di	di	PROPN
ijtc-1112	344	25	bursa	bursa	PROPN
ijtc-1112	344	26	efek	efek	NOUN
ijtc-1112	344	27	indonesia	indonesia	PROPN
ijtc-1112	344	28	(	(	PUNCT
ijtc-1112	344	29	bei	bei	PROPN
ijtc-1112	344	30	)	)	PUNCT
ijtc-1112	344	31	tahun	tahun	PROPN
ijtc-1112	344	32	2016	2016	NUM
ijtc-1112	344	33	-	-	SYM
ijtc-1112	344	34	2018	2018	NUM
ijtc-1112	344	35	)	)	PUNCT
ijtc-1112	344	36	.	.	PUNCT
ijtc-1112	345	1	internasional	internasional	ADJ
ijtc-1112	345	2	journal	journal	PROPN
ijtc-1112	345	3	on	on	ADP
ijtc-1112	345	4	human	human	ADJ
ijtc-1112	345	5	computing	computing	NOUN
ijtc-1112	345	6	studies	study	NOUN
ijtc-1112	345	7	.	.	PUNCT
ijtc-1112	346	1	robby	robby	PROPN
ijtc-1112	346	2	,	,	PUNCT
ijtc-1112	346	3	k.	k.	PROPN
ijtc-1112	346	4	,	,	PUNCT
ijtc-1112	346	5	&	&	CCONJ
ijtc-1112	346	6	angery	angery	PROPN
ijtc-1112	346	7	,	,	PUNCT
ijtc-1112	346	8	e.	e.	PROPN
ijtc-1112	346	9	(	(	PUNCT
ijtc-1112	346	10	2021a	2021a	NUM
ijtc-1112	346	11	)	)	PUNCT
ijtc-1112	346	12	.	.	PUNCT
ijtc-1112	347	1	analisis	analisis	ADJ
ijtc-1112	347	2	pengaruh	pengaruh	NOUN
ijtc-1112	347	3	penghindaran	penghindaran	VERB
ijtc-1112	347	4	pajak	pajak	ADV
ijtc-1112	347	5	,	,	PUNCT
ijtc-1112	347	6	likuiditas	likuidita	NOUN
ijtc-1112	347	7	,	,	PUNCT
ijtc-1112	347	8	dan	dan	PROPN
ijtc-1112	347	9	ukuran	ukuran	PROPN
ijtc-1112	347	10	perusahaan	perusahaan	PROPN
ijtc-1112	347	11	terhadap	terhadap	PROPN
ijtc-1112	347	12	nilai	nilai	PROPN
ijtc-1112	347	13	perusahaan	perusahaan	PROPN
ijtc-1112	347	14	.	.	PROPN
ijtc-1112	348	1	jurnal	jurnal	ADJ
ijtc-1112	348	2	ilmiah	ilmiah	PROPN
ijtc-1112	348	3	mea	mea	INTJ
ijtc-1112	348	4	(	(	PUNCT
ijtc-1112	348	5	manajemen	manajeman	NOUN
ijtc-1112	348	6	,	,	PUNCT
ijtc-1112	348	7	ekonomi	ekonomi	PROPN
ijtc-1112	348	8	,	,	PUNCT
ijtc-1112	348	9	dan	dan	PROPN
ijtc-1112	348	10	akuntansi	akuntansi	PROPN
ijtc-1112	348	11	)	)	PUNCT
ijtc-1112	348	12	.	.	PUNCT
ijtc-1112	349	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	349	2	determinants	determinant	NOUN
ijtc-1112	349	3	of	of	ADP
ijtc-1112	349	4	company	company	NOUN
ijtc-1112	349	5	value	value	NOUN
ijtc-1112	349	6	with	with	ADP
ijtc-1112	349	7	information	information	NOUN
ijtc-1112	349	8	transparency	transparency	NOUN
ijtc-1112	349	9	as	as	ADP
ijtc-1112	349	10	moderation	moderation	NOUN
ijtc-1112	349	11	in	in	ADP
ijtc-1112	349	12	food	food	NOUN
ijtc-1112	349	13	beverage	beverage	NOUN
ijtc-1112	349	14	sector	sector	NOUN
ijtc-1112	349	15	companies	company	NOUN
ijtc-1112	349	16	ristiyana	ristiyana	ADJ
ijtc-1112	349	17	,	,	PUNCT
ijtc-1112	349	18	atichasari	atichasari	ADV
ijtc-1112	349	19	,	,	PUNCT
ijtc-1112	349	20	andabdullah	andabdullah	PROPN
ijtc-1112	349	21	424	424	NUM
ijtc-1112	349	22	|	|	ADV
ijtc-1112	349	23	ilomata	ilomata	PROPN
ijtc-1112	349	24	international	international	ADJ
ijtc-1112	349	25	journal	journal	NOUN
ijtc-1112	349	26	of	of	ADP
ijtc-1112	349	27	tax	tax	PROPN
ijtc-1112	349	28	&	&	CCONJ
ijtc-1112	349	29	accounting	accounting	PROPN
ijtc-1112	349	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	349	31	robby	robby	PROPN
ijtc-1112	349	32	,	,	PUNCT
ijtc-1112	349	33	k.	k.	PROPN
ijtc-1112	349	34	,	,	PUNCT
ijtc-1112	349	35	&	&	CCONJ
ijtc-1112	349	36	angery	angery	PROPN
ijtc-1112	349	37	,	,	PUNCT
ijtc-1112	349	38	e.	e.	PROPN
ijtc-1112	349	39	(	(	PUNCT
ijtc-1112	349	40	2021b	2021b	NUM
ijtc-1112	349	41	)	)	PUNCT
ijtc-1112	349	42	.	.	PUNCT
ijtc-1112	350	1	analisis	analisis	ADJ
ijtc-1112	350	2	pengaruh	pengaruh	NOUN
ijtc-1112	350	3	penghindaran	penghindaran	VERB
ijtc-1112	350	4	pajak	pajak	ADV
ijtc-1112	350	5	,	,	PUNCT
ijtc-1112	350	6	likuiditas	likuidita	NOUN
ijtc-1112	350	7	,	,	PUNCT
ijtc-1112	350	8	dan	dan	PROPN
ijtc-1112	350	9	ukuran	ukuran	PROPN
ijtc-1112	350	10	perusahaan	perusahaan	PROPN
ijtc-1112	350	11	terhadap	terhadap	PROPN
ijtc-1112	350	12	nilai	nilai	PROPN
ijtc-1112	350	13	perusahaan	perusahaan	PROPN
ijtc-1112	350	14	.	.	PROPN
ijtc-1112	351	1	jurnal	jurnal	ADJ
ijtc-1112	351	2	ilmiah	ilmiah	PROPN
ijtc-1112	351	3	mea	mea	INTJ
ijtc-1112	351	4	(	(	PUNCT
ijtc-1112	351	5	manajemen	manajeman	NOUN
ijtc-1112	351	6	,	,	PUNCT
ijtc-1112	351	7	ekonomi	ekonomi	PROPN
ijtc-1112	351	8	,	,	PUNCT
ijtc-1112	351	9	dan	dan	PROPN
ijtc-1112	351	10	akuntansi	akuntansi	PROPN
ijtc-1112	351	11	)	)	PUNCT
ijtc-1112	351	12	.	.	PUNCT
ijtc-1112	352	1	saka	saka	PROPN
ijtc-1112	352	2	,	,	PUNCT
ijtc-1112	352	3	d.	d.	PROPN
ijtc-1112	352	4	n.	n.	PROPN
ijtc-1112	352	5	,	,	PUNCT
ijtc-1112	352	6	&	&	CCONJ
ijtc-1112	352	7	istighfa	istighfa	PROPN
ijtc-1112	352	8	,	,	PUNCT
ijtc-1112	352	9	r.	r.	PROPN
ijtc-1112	352	10	m.	m.	PROPN
ijtc-1112	352	11	(	(	PUNCT
ijtc-1112	352	12	2021	2021	NUM
ijtc-1112	352	13	)	)	PUNCT
ijtc-1112	352	14	.	.	PUNCT
ijtc-1112	353	1	pengaruh	pengaruh	NOUN
ijtc-1112	353	2	penghindaran	penghindaran	VERB
ijtc-1112	353	3	pajak	pajak	PROPN
ijtc-1112	353	4	terhadap	terhadap	PROPN
ijtc-1112	353	5	nilai	nilai	PROPN
ijtc-1112	353	6	perusahaan	perusahaan	PROPN
ijtc-1112	353	7	dengan	dengan	PROPN
ijtc-1112	353	8	variabel	variabel	PROPN
ijtc-1112	353	9	moderasi	moderasi	PROPN
ijtc-1112	353	10	transparansi	transparansi	PROPN
ijtc-1112	354	1	dalam	dalam	PROPN
ijtc-1112	354	2	perspektif	perspektif	PROPN
ijtc-1112	354	3	akuntansi	akuntansi	PROPN
ijtc-1112	354	4	…	…	PUNCT
ijtc-1112	354	5	.	.	PUNCT
ijtc-1112	355	1	al	al	PROPN
ijtc-1112	355	2	-	-	PUNCT
ijtc-1112	355	3	muhasib	muhasib	PROPN
ijtc-1112	355	4	:	:	PUNCT
ijtc-1112	355	5	journal	journal	NOUN
ijtc-1112	355	6	of	of	ADP
ijtc-1112	355	7	islamic	islamic	PROPN
ijtc-1112	355	8	accounting	accounting	PROPN
ijtc-1112	355	9	…	…	PUNCT
ijtc-1112	355	10	.	.	PUNCT
ijtc-1112	356	1	sari	sari	PROPN
ijtc-1112	356	2	,	,	PUNCT
ijtc-1112	356	3	d.	d.	PROPN
ijtc-1112	356	4	,	,	PUNCT
ijtc-1112	356	5	&	&	CCONJ
ijtc-1112	356	6	irawati	irawati	PROPN
ijtc-1112	356	7	,	,	PUNCT
ijtc-1112	356	8	w.	w.	PROPN
ijtc-1112	356	9	(	(	PUNCT
ijtc-1112	356	10	2022a	2022a	NUM
ijtc-1112	356	11	)	)	PUNCT
ijtc-1112	356	12	.	.	PUNCT
ijtc-1112	357	1	pengaruh	pengaruh	PROPN
ijtc-1112	357	2	perencanaan	perencanaan	PROPN
ijtc-1112	357	3	pajak	pajak	ADV
ijtc-1112	357	4	,	,	PUNCT
ijtc-1112	357	5	struktur	struktur	PROPN
ijtc-1112	357	6	modal	modal	NOUN
ijtc-1112	357	7	dan	dan	PROPN
ijtc-1112	357	8	kepemilikan	kepemilikan	PROPN
ijtc-1112	357	9	manajerial	manajerial	PROPN
ijtc-1112	357	10	terhadap	terhadap	PROPN
ijtc-1112	357	11	nilai	nilai	PROPN
ijtc-1112	357	12	perusahaan	perusahaan	PROPN
ijtc-1112	357	13	dengan	dengan	PROPN
ijtc-1112	357	14	transparansi	transparansi	PROPN
ijtc-1112	357	15	perusahaan	perusahaan	PROPN
ijtc-1112	357	16	sebagai	sebagai	PROPN
ijtc-1112	357	17	variabel	variabel	PROPN
ijtc-1112	357	18	moderasi	moderasi	PROPN
ijtc-1112	357	19	.	.	PUNCT
ijtc-1112	358	1	jurnal	jurnal	PROPN
ijtc-1112	358	2	akuntansi	akuntansi	PROPN
ijtc-1112	358	3	barelang	barelang	PROPN
ijtc-1112	358	4	.	.	PUNCT
ijtc-1112	359	1	https://doi.org/10.33884/jab.v6i1.4660	https://doi.org/10.33884/jab.v6i1.4660	PROPN
ijtc-1112	359	2	sari	sari	NOUN
ijtc-1112	359	3	,	,	PUNCT
ijtc-1112	359	4	d.	d.	PROPN
ijtc-1112	359	5	,	,	PUNCT
ijtc-1112	359	6	&	&	CCONJ
ijtc-1112	359	7	irawati	irawati	PROPN
ijtc-1112	359	8	,	,	PUNCT
ijtc-1112	359	9	w.	w.	NOUN
ijtc-1112	359	10	(	(	PUNCT
ijtc-1112	359	11	2022b	2022b	NUM
ijtc-1112	359	12	)	)	PUNCT
ijtc-1112	359	13	.	.	PUNCT
ijtc-1112	360	1	pengaruh	pengaruh	PROPN
ijtc-1112	360	2	perencanaan	perencanaan	PROPN
ijtc-1112	360	3	pajak	pajak	ADV
ijtc-1112	360	4	,	,	PUNCT
ijtc-1112	360	5	struktur	struktur	PROPN
ijtc-1112	360	6	modal	modal	NOUN
ijtc-1112	360	7	dan	dan	PROPN
ijtc-1112	360	8	kepemilikan	kepemilikan	PROPN
ijtc-1112	360	9	manajerial	manajerial	PROPN
ijtc-1112	360	10	terhadap	terhadap	PROPN
ijtc-1112	360	11	nilai	nilai	PROPN
ijtc-1112	360	12	perusahaan	perusahaan	PROPN
ijtc-1112	360	13	dengan	dengan	PROPN
ijtc-1112	360	14	transparansi	transparansi	PROPN
ijtc-1112	360	15	perusahaan	perusahaan	PROPN
ijtc-1112	360	16	sebagai	sebagai	PROPN
ijtc-1112	360	17	variabel	variabel	PROPN
ijtc-1112	360	18	moderasi	moderasi	PROPN
ijtc-1112	360	19	.	.	PUNCT
ijtc-1112	361	1	jurnal	jurnal	PROPN
ijtc-1112	361	2	akuntansi	akuntansi	PROPN
ijtc-1112	361	3	barelang	barelang	PROPN
ijtc-1112	361	4	.	.	PUNCT
ijtc-1112	362	1	https://doi.org/10.33884/jab.v6i1.4660	https://doi.org/10.33884/jab.v6i1.4660	PROPN
ijtc-1112	362	2	septyaningrum	septyaningrum	NOUN
ijtc-1112	362	3	,	,	PUNCT
ijtc-1112	362	4	m.	m.	NOUN
ijtc-1112	362	5	(	(	PUNCT
ijtc-1112	362	6	2020	2020	NUM
ijtc-1112	362	7	)	)	PUNCT
ijtc-1112	362	8	.	.	PUNCT
ijtc-1112	363	1	pengaruh	pengaruh	NOUN
ijtc-1112	363	2	penghindaran	penghindaran	VERB
ijtc-1112	363	3	pajak	pajak	ADV
ijtc-1112	363	4	,	,	PUNCT
ijtc-1112	363	5	ukuran	ukuran	PROPN
ijtc-1112	363	6	perusahaan	perusahaan	PROPN
ijtc-1112	363	7	dan	dan	PROPN
ijtc-1112	363	8	leverage	leverage	PROPN
ijtc-1112	363	9	terhadap	terhadap	PROPN
ijtc-1112	363	10	nilai	nilai	PROPN
ijtc-1112	363	11	perusahaan	perusahaan	PROPN
ijtc-1112	363	12	dengan	dengan	PROPN
ijtc-1112	363	13	transparansi	transparansi	PROPN
ijtc-1112	363	14	informasi	informasi	PROPN
ijtc-1112	363	15	sebagai	sebagai	PROPN
ijtc-1112	363	16	variabel	variabel	PROPN
ijtc-1112	363	17	moderasi	moderasi	PROPN
ijtc-1112	363	18	.	.	PUNCT
ijtc-1112	364	1	prosiding	proside	VERB
ijtc-1112	364	2	seminar	seminar	NOUN
ijtc-1112	364	3	nasional	nasional	PROPN
ijtc-1112	364	4	pakar	pakar	PROPN
ijtc-1112	364	5	ke-3	ke-3	X
ijtc-1112	364	6	,	,	PUNCT
ijtc-1112	364	7	2	2	NUM
ijtc-1112	364	8	,	,	PUNCT
ijtc-1112	364	9	2.29.1	2.29.1	NUM
ijtc-1112	364	10	-	-	SYM
ijtc-1112	364	11	6	6	NUM
ijtc-1112	364	12	.	.	PUNCT
ijtc-1112	364	13	silaban	silaban	NOUN
ijtc-1112	364	14	,	,	PUNCT
ijtc-1112	364	15	p.	p.	NOUN
ijtc-1112	364	16	,	,	PUNCT
ijtc-1112	364	17	&	&	CCONJ
ijtc-1112	364	18	l.	l.	PROPN
ijtc-1112	364	19	siagian	siagian	PROPN
ijtc-1112	364	20	,	,	PUNCT
ijtc-1112	364	21	h.	h.	PROPN
ijtc-1112	364	22	(	(	PUNCT
ijtc-1112	364	23	2020a	2020a	NUM
ijtc-1112	364	24	)	)	PUNCT
ijtc-1112	364	25	.	.	PUNCT
ijtc-1112	365	1	pengaruh	pengaruh	NOUN
ijtc-1112	365	2	penghindaran	penghindaran	VERB
ijtc-1112	365	3	pajak	pajak	PROPN
ijtc-1112	365	4	dan	dan	PROPN
ijtc-1112	365	5	profitabilitas	profitabilitas	PROPN
ijtc-1112	365	6	terhadap	terhadap	PROPN
ijtc-1112	365	7	nilai	nilai	PROPN
ijtc-1112	365	8	perusahaan	perusahaan	PROPN
ijtc-1112	365	9	yang	yang	PROPN
ijtc-1112	365	10	terlisting	terliste	VERB
ijtc-1112	365	11	di	di	X
ijtc-1112	365	12	bei	bei	PROPN
ijtc-1112	365	13	periode	periode	PROPN
ijtc-1112	365	14	2017	2017	NUM
ijtc-1112	365	15	-	-	SYM
ijtc-1112	365	16	2019	2019	NUM
ijtc-1112	365	17	.	.	PUNCT
ijtc-1112	366	1	jurnal	jurnal	PROPN
ijtc-1112	366	2	terapan	terapan	PROPN
ijtc-1112	366	3	ilmu	ilmu	PROPN
ijtc-1112	366	4	manajemen	manajemen	PROPN
ijtc-1112	366	5	dan	dan	PROPN
ijtc-1112	366	6	bisnis	bisnis	PROPN
ijtc-1112	366	7	.	.	PUNCT
ijtc-1112	367	1	https://doi.org/10.58303/jtimb.v3i2.2446	https://doi.org/10.58303/jtimb.v3i2.2446	PROPN
ijtc-1112	367	2	silaban	silaban	NOUN
ijtc-1112	367	3	,	,	PUNCT
ijtc-1112	367	4	p.	p.	PROPN
ijtc-1112	367	5	,	,	PUNCT
ijtc-1112	367	6	&	&	CCONJ
ijtc-1112	367	7	l.	l.	PROPN
ijtc-1112	367	8	siagian	siagian	PROPN
ijtc-1112	367	9	,	,	PUNCT
ijtc-1112	367	10	h.	h.	PROPN
ijtc-1112	367	11	(	(	PUNCT
ijtc-1112	367	12	2020b	2020b	NUM
ijtc-1112	367	13	)	)	PUNCT
ijtc-1112	367	14	.	.	PUNCT
ijtc-1112	368	1	pengaruh	pengaruh	NOUN
ijtc-1112	368	2	penghindaran	penghindaran	VERB
ijtc-1112	368	3	pajak	pajak	PROPN
ijtc-1112	368	4	dan	dan	PROPN
ijtc-1112	368	5	profitabilitas	profitabilitas	PROPN
ijtc-1112	368	6	terhadap	terhadap	PROPN
ijtc-1112	368	7	nilai	nilai	PROPN
ijtc-1112	368	8	perusahaan	perusahaan	PROPN
ijtc-1112	368	9	yang	yang	PROPN
ijtc-1112	368	10	terlisting	terliste	VERB
ijtc-1112	368	11	di	di	X
ijtc-1112	368	12	bei	bei	PROPN
ijtc-1112	368	13	periode	periode	PROPN
ijtc-1112	368	14	2017	2017	NUM
ijtc-1112	368	15	-	-	SYM
ijtc-1112	368	16	2019	2019	NUM
ijtc-1112	368	17	.	.	PUNCT
ijtc-1112	369	1	jurnal	jurnal	PROPN
ijtc-1112	369	2	terapan	terapan	PROPN
ijtc-1112	369	3	ilmu	ilmu	PROPN
ijtc-1112	369	4	manajemen	manajemen	PROPN
ijtc-1112	369	5	dan	dan	PROPN
ijtc-1112	369	6	bisnis	bisnis	PROPN
ijtc-1112	369	7	.	.	PUNCT
ijtc-1112	370	1	https://doi.org/10.58303/jtimb.v3i2.2446	https://doi.org/10.58303/jtimb.v3i2.2446	PROPN
ijtc-1112	370	2	soerzawa	soerzawa	PROPN
ijtc-1112	370	3	,	,	PUNCT
ijtc-1112	370	4	d.	d.	PROPN
ijtc-1112	370	5	,	,	PUNCT
ijtc-1112	370	6	yusmaniarti	yusmaniarti	PROPN
ijtc-1112	370	7	,	,	PUNCT
ijtc-1112	370	8	&	&	CCONJ
ijtc-1112	370	9	suhendra	suhendra	PROPN
ijtc-1112	370	10	,	,	PUNCT
ijtc-1112	370	11	c.	c.	NOUN
ijtc-1112	370	12	(	(	PUNCT
ijtc-1112	370	13	2018a	2018a	NUM
ijtc-1112	370	14	)	)	PUNCT
ijtc-1112	370	15	.	.	PUNCT
ijtc-1112	371	1	pengaruh	pengaruh	NOUN
ijtc-1112	371	2	penghindaran	penghindaran	VERB
ijtc-1112	371	3	pajak	pajak	PROPN
ijtc-1112	371	4	terhadap	terhadap	PROPN
ijtc-1112	371	5	nilai	nilai	PROPN
ijtc-1112	371	6	perusahaan	perusahaan	PROPN
ijtc-1112	371	7	dengan	dengan	PROPN
ijtc-1112	371	8	leverage	leverage	PROPN
ijtc-1112	371	9	sebagai	sebagai	PROPN
ijtc-1112	371	10	variabel	variabel	PROPN
ijtc-1112	371	11	moderasi	moderasi	PROPN
ijtc-1112	371	12	|	|	PROPN
ijtc-1112	371	13	bilancia	bilancia	PROPN
ijtc-1112	371	14	 	 	SPACE
ijtc-1112	371	15	:	:	PUNCT
ijtc-1112	371	16	jurnal	jurnal	ADJ
ijtc-1112	371	17	ilmiah	ilmiah	PROPN
ijtc-1112	371	18	akuntansi	akuntansi	PROPN
ijtc-1112	371	19	.	.	PUNCT
ijtc-1112	372	1	bilancia	bilancia	VERB
ijtc-1112	372	2	jurnal	jurnal	ADJ
ijtc-1112	372	3	ilmiah	ilmiah	PROPN
ijtc-1112	372	4	akuntansi	akuntansi	PROPN
ijtc-1112	372	5	.	.	PUNCT
ijtc-1112	373	1	soerzawa	soerzawa	PROPN
ijtc-1112	373	2	,	,	PUNCT
ijtc-1112	373	3	d.	d.	PROPN
ijtc-1112	373	4	,	,	PUNCT
ijtc-1112	373	5	yusmaniarti	yusmaniarti	PROPN
ijtc-1112	373	6	,	,	PUNCT
ijtc-1112	373	7	&	&	CCONJ
ijtc-1112	373	8	suhendra	suhendra	PROPN
ijtc-1112	373	9	,	,	PUNCT
ijtc-1112	373	10	c.	c.	PROPN
ijtc-1112	373	11	(	(	PUNCT
ijtc-1112	373	12	2018b	2018b	NUM
ijtc-1112	373	13	)	)	PUNCT
ijtc-1112	373	14	.	.	PUNCT
ijtc-1112	374	1	pengaruh	pengaruh	NOUN
ijtc-1112	374	2	penghindaran	penghindaran	VERB
ijtc-1112	374	3	pajak	pajak	PROPN
ijtc-1112	374	4	terhadap	terhadap	PROPN
ijtc-1112	374	5	nilai	nilai	PROPN
ijtc-1112	374	6	perusahaan	perusahaan	PROPN
ijtc-1112	374	7	dengan	dengan	PROPN
ijtc-1112	374	8	leverage	leverage	PROPN
ijtc-1112	374	9	sebagai	sebagai	PROPN
ijtc-1112	374	10	variabel	variabel	PROPN
ijtc-1112	374	11	moderasi	moderasi	PROPN
ijtc-1112	374	12	|	|	PROPN
ijtc-1112	374	13	bilancia	bilancia	PROPN
ijtc-1112	374	14	 	 	SPACE
ijtc-1112	374	15	:	:	PUNCT
ijtc-1112	374	16	jurnal	jurnal	ADJ
ijtc-1112	374	17	ilmiah	ilmiah	PROPN
ijtc-1112	374	18	akuntansi	akuntansi	PROPN
ijtc-1112	374	19	.	.	PUNCT
ijtc-1112	375	1	bilancia	bilancia	VERB
ijtc-1112	375	2	jurnal	jurnal	ADJ
ijtc-1112	375	3	ilmiah	ilmiah	PROPN
ijtc-1112	375	4	akuntansi	akuntansi	PROPN
ijtc-1112	375	5	.	.	PUNCT
ijtc-1112	376	1	supriatiningsih	supriatiningsih	PROPN
ijtc-1112	376	2	,	,	PUNCT
ijtc-1112	376	3	s.	s.	PROPN
ijtc-1112	376	4	,	,	PUNCT
ijtc-1112	376	5	&	&	CCONJ
ijtc-1112	376	6	jamil	jamil	PROPN
ijtc-1112	376	7	,	,	PUNCT
ijtc-1112	376	8	f.	f.	PROPN
ijtc-1112	376	9	s.	s.	PROPN
ijtc-1112	376	10	(	(	PUNCT
ijtc-1112	376	11	2021	2021	NUM
ijtc-1112	376	12	)	)	PUNCT
ijtc-1112	376	13	.	.	PUNCT
ijtc-1112	377	1	pengaruh	pengaruh	PROPN
ijtc-1112	377	2	kebijakan	kebijakan	PROPN
ijtc-1112	377	3	e	e	PROPN
ijtc-1112	377	4	-	-	NOUN
ijtc-1112	377	5	filing	filing	NOUN
ijtc-1112	377	6	,	,	PUNCT
ijtc-1112	377	7	sanksi	sanksi	PROPN
ijtc-1112	377	8	perpajakan	perpajakan	PROPN
ijtc-1112	377	9	dan	dan	PROPN
ijtc-1112	377	10	kesadaran	kesadaran	PROPN
ijtc-1112	377	11	wajib	wajib	PROPN
ijtc-1112	378	1	pajak	pajak	PROPN
ijtc-1112	378	2	terhadap	terhadap	PROPN
ijtc-1112	378	3	kepatuhan	kepatuhan	PROPN
ijtc-1112	378	4	wajib	wajib	PROPN
ijtc-1112	378	5	pajak	pajak	PROPN
ijtc-1112	378	6	orang	orang	PROPN
ijtc-1112	378	7	pribadi	pribadi	PROPN
ijtc-1112	378	8	.	.	PUNCT
ijtc-1112	379	1	jurnal	jurnal	ADJ
ijtc-1112	379	2	ilmiah	ilmiah	PROPN
ijtc-1112	379	3	akuntansi	akuntansi	PROPN
ijtc-1112	379	4	kesatuan	kesatuan	PROPN
ijtc-1112	379	5	,	,	PUNCT
ijtc-1112	379	6	9(1	9(1	NUM
ijtc-1112	379	7	)	)	PUNCT
ijtc-1112	379	8	,	,	PUNCT
ijtc-1112	379	9	191–200	191–200	NUM
ijtc-1112	379	10	.	.	PUNCT
ijtc-1112	380	1	https://doi.org/10.37641/jiakes.v9i1.560	https://doi.org/10.37641/jiakes.v9i1.560	PROPN
ijtc-1112	380	2	suripto	suripto	PROPN
ijtc-1112	380	3	,	,	PUNCT
ijtc-1112	380	4	s.	s.	PROPN
ijtc-1112	380	5	(	(	PUNCT
ijtc-1112	380	6	2020	2020	NUM
ijtc-1112	380	7	)	)	PUNCT
ijtc-1112	380	8	.	.	PUNCT
ijtc-1112	381	1	transparansi	transparansi	PROPN
ijtc-1112	381	2	perusahaan	perusahaan	PROPN
ijtc-1112	381	3	memoderasi	memoderasi	PROPN
ijtc-1112	381	4	pengaruh	pengaruh	PROPN
ijtc-1112	381	5	tax	tax	NOUN
ijtc-1112	381	6	avoidance	avoidance	NOUN
ijtc-1112	381	7	dan	dan	PROPN
ijtc-1112	381	8	leverage	leverage	PROPN
ijtc-1112	381	9	terhadap	terhadap	PROPN
ijtc-1112	381	10	nilai	nilai	PROPN
ijtc-1112	381	11	perusahaan	perusahaan	PROPN
ijtc-1112	381	12	manufaktur	manufaktur	PROPN
ijtc-1112	381	13	di	di	PROPN
ijtc-1112	381	14	bursa	bursa	PROPN
ijtc-1112	381	15	efek	efek	PROPN
ijtc-1112	381	16	indonesia	indonesia	PROPN
ijtc-1112	381	17	.	.	PUNCT
ijtc-1112	382	1	jurnal	jurnal	ADJ
ijtc-1112	382	2	revenue	revenue	NOUN
ijtc-1112	382	3	 	 	SPACE
ijtc-1112	382	4	:	:	PUNCT
ijtc-1112	382	5	jurnal	jurnal	ADJ
ijtc-1112	382	6	ilmiah	ilmiah	PROPN
ijtc-1112	382	7	akuntansi	akuntansi	PROPN
ijtc-1112	382	8	,	,	PUNCT
ijtc-1112	382	9	1(1	1(1	NUM
ijtc-1112	382	10	)	)	PUNCT
ijtc-1112	382	11	,	,	PUNCT
ijtc-1112	382	12	101–111	101–111	NUM
ijtc-1112	382	13	.	.	PUNCT
ijtc-1112	383	1	https://doi.org/10.46306/rev.v1i1.10	https://doi.org/10.46306/rev.v1i1.10	PRON
ijtc-1112	383	2	wardani	wardani	PROPN
ijtc-1112	383	3	,	,	PUNCT
ijtc-1112	383	4	d.	d.	PROPN
ijtc-1112	383	5	k.	k.	PROPN
ijtc-1112	383	6	,	,	PUNCT
ijtc-1112	383	7	&	&	CCONJ
ijtc-1112	383	8	susilowati	susilowati	PROPN
ijtc-1112	383	9	,	,	PUNCT
ijtc-1112	383	10	w.	w.	PROPN
ijtc-1112	383	11	t.	t.	PROPN
ijtc-1112	383	12	(	(	PUNCT
ijtc-1112	383	13	2020	2020	NUM
ijtc-1112	383	14	)	)	PUNCT
ijtc-1112	383	15	.	.	PUNCT
ijtc-1112	384	1	pengaruh	pengaruh	NOUN
ijtc-1112	384	2	agency	agency	PROPN
ijtc-1112	384	3	cost	cost	PROPN
ijtc-1112	384	4	terhadap	terhadap	PROPN
ijtc-1112	384	5	nilai	nilai	PROPN
ijtc-1112	384	6	perusahaan	perusahaan	PROPN
ijtc-1112	384	7	dengan	dengan	PROPN
ijtc-1112	384	8	transparansi	transparansi	PROPN
ijtc-1112	384	9	informasi	informasi	PROPN
ijtc-1112	384	10	sebagai	sebagai	PROPN
ijtc-1112	384	11	variabel	variabel	PROPN
ijtc-1112	384	12	moderasi	moderasi	PROPN
ijtc-1112	384	13	.	.	PUNCT
ijtc-1112	385	1	jurnal	jurnal	PROPN
ijtc-1112	385	2	akuntansi	akuntansi	PROPN
ijtc-1112	385	3	maranatha	maranatha	PROPN
ijtc-1112	385	4	,	,	PUNCT
ijtc-1112	385	5	12(1	12(1	NUM
ijtc-1112	385	6	)	)	PUNCT
ijtc-1112	385	7	,	,	PUNCT
ijtc-1112	385	8	1–12	1–12	NOUN
ijtc-1112	385	9	.	.	PUNCT
ijtc-1112	386	1	https://doi.org/10.28932/jam.v12i1.2289	https://doi.org/10.28932/jam.v12i1.2289	PROPN
ijtc-1112	386	2	zhafirah	zhafirah	PROPN
ijtc-1112	386	3	,	,	PUNCT
ijtc-1112	386	4	f.	f.	PROPN
ijtc-1112	386	5	h.	h.	PROPN
ijtc-1112	386	6	,	,	PUNCT
ijtc-1112	386	7	atichasari	atichasari	PROPN
ijtc-1112	386	8	,	,	PUNCT
ijtc-1112	386	9	a.	a.	PROPN
ijtc-1112	386	10	s.	s.	PROPN
ijtc-1112	386	11	,	,	PUNCT
ijtc-1112	386	12	&	&	CCONJ
ijtc-1112	386	13	ristiyana	ristiyana	PROPN
ijtc-1112	386	14	,	,	PUNCT
ijtc-1112	386	15	r.	r.	PROPN
ijtc-1112	386	16	(	(	PUNCT
ijtc-1112	386	17	2022	2022	NUM
ijtc-1112	386	18	)	)	PUNCT
ijtc-1112	386	19	.	.	PUNCT
ijtc-1112	387	1	dampak	dampak	PROPN
ijtc-1112	387	2	perencanaan	perencanaan	PROPN
ijtc-1112	387	3	pajak	pajak	ADV
ijtc-1112	387	4	,	,	PUNCT
ijtc-1112	387	5	aset	aset	VERB
ijtc-1112	387	6	pajak	pajak	ADV
ijtc-1112	387	7	tangguhan	tangguhan	PROPN
ijtc-1112	387	8	,	,	PUNCT
ijtc-1112	387	9	arus	arus	PROPN
ijtc-1112	387	10	kas	kas	PROPN
ijtc-1112	387	11	bebas	bebas	PROPN
ijtc-1112	387	12	,	,	PUNCT
ijtc-1112	387	13	intensitas	intensitas	PROPN
ijtc-1112	387	14	modal	modal	PROPN
ijtc-1112	387	15	dan	dan	PROPN
ijtc-1112	387	16	ukuran	ukuran	PROPN
ijtc-1112	387	17	perusahaan	perusahaan	PROPN
ijtc-1112	387	18	pada	pada	PROPN
ijtc-1112	387	19	manajemen	manajemen	PROPN
ijtc-1112	387	20	laba	laba	PROPN
ijtc-1112	387	21	.	.	PUNCT
ijtc-1112	388	1	jurnal	jurnal	ADJ
ijtc-1112	388	2	ekonomi	ekonomi	PROPN
ijtc-1112	388	3	bisnis	bisnis	PROPN
ijtc-1112	388	4	.	.	PUNCT
ijtc-1112	389	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1112	389	2	determinants	determinant	NOUN
ijtc-1112	389	3	of	of	ADP
ijtc-1112	389	4	company	company	NOUN
ijtc-1112	389	5	value	value	NOUN
ijtc-1112	389	6	with	with	ADP
ijtc-1112	389	7	information	information	NOUN
ijtc-1112	389	8	transparency	transparency	NOUN
ijtc-1112	389	9	as	as	ADP
ijtc-1112	389	10	moderation	moderation	NOUN
ijtc-1112	389	11	in	in	ADP
ijtc-1112	389	12	food	food	NOUN
ijtc-1112	389	13	beverage	beverage	NOUN
ijtc-1112	389	14	sector	sector	NOUN
ijtc-1112	389	15	companies	company	NOUN
ijtc-1112	389	16	ristiyana	ristiyana	ADJ
ijtc-1112	389	17	,	,	PUNCT
ijtc-1112	389	18	atichasari	atichasari	ADV
ijtc-1112	389	19	,	,	PUNCT
ijtc-1112	389	20	andabdullah	andabdullah	PROPN
ijtc-1112	389	21	425	425	NUM
ijtc-1112	389	22	|	|	ADV
ijtc-1112	389	23	ilomata	ilomata	PROPN
ijtc-1112	389	24	international	international	ADJ
ijtc-1112	389	25	journal	journal	NOUN
ijtc-1112	389	26	of	of	ADP
ijtc-1112	389	27	tax	tax	PROPN
ijtc-1112	389	28	&	&	CCONJ
ijtc-1112	389	29	accounting	accounting	PROPN
ijtc-1112	389	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1112	389	31	zurriah	zurriah	PROPN
ijtc-1112	389	32	,	,	PUNCT
ijtc-1112	389	33	r.	r.	PROPN
ijtc-1112	389	34	,	,	PUNCT
ijtc-1112	389	35	&	&	CCONJ
ijtc-1112	389	36	sembiring	sembiring	PROPN
ijtc-1112	389	37	,	,	PUNCT
ijtc-1112	389	38	m.	m.	NOUN
ijtc-1112	389	39	(	(	PUNCT
ijtc-1112	389	40	2020a	2020a	NUM
ijtc-1112	389	41	)	)	PUNCT
ijtc-1112	389	42	.	.	PUNCT
ijtc-1112	390	1	pengaruh	pengaruh	NOUN
ijtc-1112	390	2	ukuran	ukuran	VERB
ijtc-1112	390	3	perusahaan	perusahaan	PROPN
ijtc-1112	390	4	dan	dan	PROPN
ijtc-1112	390	5	leverage	leverage	PROPN
ijtc-1112	390	6	terhadap	terhadap	PROPN
ijtc-1112	390	7	nilai	nilai	PROPN
ijtc-1112	390	8	perusahaan	perusahaan	PROPN
ijtc-1112	390	9	melalui	melalui	PROPN
ijtc-1112	390	10	praktek	praktek	PROPN
ijtc-1112	390	11	manajemen	manajeman	NOUN
ijtc-1112	390	12	laba	laba	PROPN
ijtc-1112	390	13	rill	rill	PROPN
ijtc-1112	390	14	.	.	PUNCT
ijtc-1112	391	1	jurnal	jurnal	PROPN
ijtc-1112	391	2	akuntansi	akuntansi	PROPN
ijtc-1112	391	3	dan	dan	PROPN
ijtc-1112	391	4	bisnis	bisnis	PROPN
ijtc-1112	391	5	.	.	PUNCT
ijtc-1112	392	1	zurriah	zurriah	PROPN
ijtc-1112	392	2	,	,	PUNCT
ijtc-1112	392	3	r.	r.	PROPN
ijtc-1112	392	4	,	,	PUNCT
ijtc-1112	392	5	&	&	CCONJ
ijtc-1112	392	6	sembiring	sembiring	PROPN
ijtc-1112	392	7	,	,	PUNCT
ijtc-1112	392	8	m.	m.	NOUN
ijtc-1112	392	9	(	(	PUNCT
ijtc-1112	392	10	2020b	2020b	NUM
ijtc-1112	392	11	)	)	PUNCT
ijtc-1112	392	12	.	.	PUNCT
ijtc-1112	393	1	pengaruh	pengaruh	NOUN
ijtc-1112	393	2	ukuran	ukuran	VERB
ijtc-1112	393	3	perusahaan	perusahaan	PROPN
ijtc-1112	393	4	dan	dan	PROPN
ijtc-1112	393	5	leverage	leverage	PROPN
ijtc-1112	393	6	terhadap	terhadap	PROPN
ijtc-1112	393	7	nilai	nilai	PROPN
ijtc-1112	393	8	perusahaan	perusahaan	PROPN
ijtc-1112	393	9	melalui	melalui	PROPN
ijtc-1112	393	10	praktek	praktek	PROPN
ijtc-1112	393	11	manajemen	manajeman	NOUN
ijtc-1112	393	12	laba	laba	PROPN
ijtc-1112	393	13	rill	rill	PROPN
ijtc-1112	393	14	.	.	PUNCT
ijtc-1112	394	1	jurnal	jurnal	PROPN
ijtc-1112	394	2	akuntansi	akuntansi	PROPN
ijtc-1112	394	3	dan	dan	PROPN
ijtc-1112	394	4	bisnis	bisnis	PROPN
ijtc-1112	394	5	.	.	PUNCT
ijtc-1112	395	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ