id	sid	tid	token	lemma	pos
ijtc-1117	1	1	the	the	DET
ijtc-1117	1	2	illomata	illomata	PROPN
ijtc-1117	1	3	international	international	PROPN
ijtc-1117	1	4	journal	journal	PROPN
ijtc-1117	1	5	of	of	ADP
ijtc-1117	1	6	management	management	NOUN
ijtc-1117	1	7	ilomata	ilomata	PROPN
ijtc-1117	1	8	international	international	ADJ
ijtc-1117	1	9	journal	journal	NOUN
ijtc-1117	1	10	of	of	ADP
ijtc-1117	1	11	tax	tax	PROPN
ijtc-1117	1	12	&	&	CCONJ
ijtc-1117	1	13	accounting	account	VERB
ijtc-1117	1	14	p	p	PROPN
ijtc-1117	1	15	-	-	PUNCT
ijtc-1117	1	16	issn	issn	NOUN
ijtc-1117	1	17	:	:	PUNCT
ijtc-1117	1	18	2714	2714	NUM
ijtc-1117	1	19	-	-	SYM
ijtc-1117	1	20	9838	9838	NUM
ijtc-1117	1	21	;	;	PUNCT
ijtc-1117	1	22	e	e	X
ijtc-1117	1	23	-	-	PUNCT
ijtc-1117	1	24	issn	issn	NOUN
ijtc-1117	1	25	:	:	PUNCT
ijtc-1117	1	26	2714	2714	NUM
ijtc-1117	1	27	-	-	SYM
ijtc-1117	1	28	9846	9846	NUM
ijtc-1117	1	29	volume	volume	NOUN
ijtc-1117	1	30	5	5	NUM
ijtc-1117	1	31	,	,	PUNCT
ijtc-1117	1	32	issue	issue	NOUN
ijtc-1117	1	33	2	2	NUM
ijtc-1117	1	34	,	,	PUNCT
ijtc-1117	1	35	april	april	PROPN
ijtc-1117	1	36	2024	2024	NUM
ijtc-1117	1	37	page	page	NOUN
ijtc-1117	1	38	no	no	NOUN
ijtc-1117	1	39	.	.	NOUN
ijtc-1117	1	40	437	437	NUM
ijtc-1117	1	41	-	-	SYM
ijtc-1117	1	42	452	452	NUM
ijtc-1117	1	43	437	437	NUM
ijtc-1117	1	44	|	|	ADV
ijtc-1117	1	45	ilomata	ilomata	NOUN
ijtc-1117	1	46	international	international	ADJ
ijtc-1117	1	47	journal	journal	NOUN
ijtc-1117	1	48	of	of	ADP
ijtc-1117	1	49	tax	tax	PROPN
ijtc-1117	1	50	&	&	CCONJ
ijtc-1117	1	51	accounting	account	VERB
ijtc-1117	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	1	53	implementation	implementation	NOUN
ijtc-1117	1	54	of	of	ADP
ijtc-1117	1	55	tax	tax	NOUN
ijtc-1117	1	56	incentives	incentive	NOUN
ijtc-1117	1	57	on	on	ADP
ijtc-1117	1	58	issuers	issuer	NOUN
ijtc-1117	1	59	'	'	PART
ijtc-1117	1	60	financial	financial	ADJ
ijtc-1117	1	61	ratios	ratio	NOUN
ijtc-1117	1	62	:	:	PUNCT
ijtc-1117	1	63	reduction	reduction	NOUN
ijtc-1117	1	64	and	and	CCONJ
ijtc-1117	1	65	reaction	reaction	NOUN
ijtc-1117	1	66	jufri	jufri	PROPN
ijtc-1117	1	67	yandes1	yandes1	PROPN
ijtc-1117	1	68	,	,	PUNCT
ijtc-1117	1	69	amud	amud	PROPN
ijtc-1117	1	70	sunarya2	sunarya2	NOUN
ijtc-1117	1	71	,	,	PUNCT
ijtc-1117	1	72	muhtarom3	muhtarom3	ADV
ijtc-1117	1	73	,	,	PUNCT
ijtc-1117	1	74	destiana4	destiana4	PROPN
ijtc-1117	1	75	1234universitas	1234universitas	NUM
ijtc-1117	1	76	terbuka	terbuka	PROPN
ijtc-1117	1	77	,	,	PUNCT
ijtc-1117	1	78	indonesia	indonesia	PROPN
ijtc-1117	1	79	correspondent	correspondent	NOUN
ijtc-1117	1	80	:	:	PUNCT
ijtc-1117	1	81	amud@ecampus.ut.ac.id	amud@ecampus.ut.ac.id	PROPN
ijtc-1117	1	82	received	receive	VERB
ijtc-1117	1	83	:	:	PUNCT
ijtc-1117	1	84	january	january	PROPN
ijtc-1117	1	85	27	27	NUM
ijtc-1117	1	86	,	,	PUNCT
ijtc-1117	1	87	2024	2024	NUM
ijtc-1117	1	88	accepted	accept	VERB
ijtc-1117	1	89	:	:	PUNCT
ijtc-1117	1	90	april	april	PROPN
ijtc-1117	1	91	10	10	NUM
ijtc-1117	1	92	,	,	PUNCT
ijtc-1117	1	93	2024	2024	NUM
ijtc-1117	1	94	published	publish	VERB
ijtc-1117	1	95	:	:	PUNCT
ijtc-1117	1	96	april	april	PROPN
ijtc-1117	1	97	30	30	NUM
ijtc-1117	1	98	,	,	PUNCT
ijtc-1117	1	99	2024	2024	NUM
ijtc-1117	1	100	citation	citation	NOUN
ijtc-1117	1	101	:	:	PUNCT
ijtc-1117	2	1	yandes	yande	NOUN
ijtc-1117	2	2	,	,	PUNCT
ijtc-1117	2	3	j.	j.	PROPN
ijtc-1117	2	4	,	,	PUNCT
ijtc-1117	2	5	sunarya	sunarya	NOUN
ijtc-1117	2	6	,	,	PUNCT
ijtc-1117	2	7	a.	a.	NOUN
ijtc-1117	2	8	,	,	PUNCT
ijtc-1117	2	9	muhtarom	muhtarom	PROPN
ijtc-1117	2	10	.	.	PROPN
ijtc-1117	2	11	,	,	PUNCT
ijtc-1117	2	12	destiana	destiana	PROPN
ijtc-1117	2	13	.	.	PUNCT
ijtc-1117	3	1	(	(	PUNCT
ijtc-1117	3	2	2024	2024	NUM
ijtc-1117	3	3	)	)	PUNCT
ijtc-1117	3	4	.	.	PUNCT
ijtc-1117	4	1	implementation	implementation	NOUN
ijtc-1117	4	2	of	of	ADP
ijtc-1117	4	3	tax	tax	NOUN
ijtc-1117	4	4	incentives	incentive	NOUN
ijtc-1117	4	5	on	on	ADP
ijtc-1117	4	6	issuers	issuer	NOUN
ijtc-1117	4	7	'	'	PART
ijtc-1117	4	8	financial	financial	ADJ
ijtc-1117	4	9	ratios	ratio	NOUN
ijtc-1117	4	10	:	:	PUNCT
ijtc-1117	4	11	reduction	reduction	NOUN
ijtc-1117	4	12	and	and	CCONJ
ijtc-1117	4	13	reaction	reaction	NOUN
ijtc-1117	4	14	.	.	PUNCT
ijtc-1117	5	1	ilomata	ilomata	PROPN
ijtc-1117	5	2	international	international	ADJ
ijtc-1117	5	3	journal	journal	NOUN
ijtc-1117	5	4	of	of	ADP
ijtc-1117	5	5	tax	tax	NOUN
ijtc-1117	5	6	and	and	CCONJ
ijtc-1117	5	7	accounting	accounting	NOUN
ijtc-1117	5	8	,	,	PUNCT
ijtc-1117	5	9	5(2	5(2	NUM
ijtc-1117	5	10	)	)	PUNCT
ijtc-1117	5	11	,	,	PUNCT
ijtc-1117	5	12	437	437	NUM
ijtc-1117	5	13	-	-	SYM
ijtc-1117	5	14	452	452	NUM
ijtc-1117	5	15	.	.	PUNCT
ijtc-1117	6	1	https://doi.org/10.61194/ijtc.v5i2.1117	https://doi.org/10.61194/ijtc.v5i2.1117	NOUN
ijtc-1117	6	2	abstract	abstract	NOUN
ijtc-1117	6	3	:	:	PUNCT
ijtc-1117	6	4	this	this	DET
ijtc-1117	6	5	study	study	NOUN
ijtc-1117	6	6	aims	aim	VERB
ijtc-1117	6	7	to	to	PART
ijtc-1117	6	8	analyze	analyze	VERB
ijtc-1117	6	9	whether	whether	SCONJ
ijtc-1117	6	10	the	the	DET
ijtc-1117	6	11	implementation	implementation	NOUN
ijtc-1117	6	12	of	of	ADP
ijtc-1117	6	13	reduction	reduction	NOUN
ijtc-1117	6	14	(	(	PUNCT
ijtc-1117	6	15	deduction	deduction	NOUN
ijtc-1117	6	16	)	)	PUNCT
ijtc-1117	6	17	of	of	ADP
ijtc-1117	6	18	tax	tax	NOUN
ijtc-1117	6	19	incentives	incentive	NOUN
ijtc-1117	6	20	has	have	VERB
ijtc-1117	6	21	or	or	CCONJ
ijtc-1117	6	22	does	do	AUX
ijtc-1117	6	23	not	not	PART
ijtc-1117	6	24	have	have	VERB
ijtc-1117	6	25	a	a	DET
ijtc-1117	6	26	reaction	reaction	NOUN
ijtc-1117	6	27	(	(	PUNCT
ijtc-1117	6	28	influence	influence	NOUN
ijtc-1117	6	29	)	)	PUNCT
ijtc-1117	6	30	on	on	ADP
ijtc-1117	6	31	the	the	DET
ijtc-1117	6	32	financial	financial	ADJ
ijtc-1117	6	33	ratio	ratio	NOUN
ijtc-1117	6	34	(	(	PUNCT
ijtc-1117	6	35	roe	roe	NOUN
ijtc-1117	6	36	)	)	PUNCT
ijtc-1117	6	37	of	of	ADP
ijtc-1117	6	38	shares	share	NOUN
ijtc-1117	6	39	of	of	ADP
ijtc-1117	6	40	idx	idx	ADJ
ijtc-1117	6	41	issuers	issuer	NOUN
ijtc-1117	6	42	lq45	lq45	PROPN
ijtc-1117	6	43	index	index	NOUN
ijtc-1117	6	44	during	during	ADP
ijtc-1117	6	45	the	the	DET
ijtc-1117	6	46	covid-19	covid-19	PROPN
ijtc-1117	6	47	outbreak	outbreak	NOUN
ijtc-1117	6	48	in	in	ADP
ijtc-1117	6	49	2022	2022	NUM
ijtc-1117	6	50	.	.	PUNCT
ijtc-1117	7	1	the	the	DET
ijtc-1117	7	2	study	study	NOUN
ijtc-1117	7	3	employs	employ	VERB
ijtc-1117	7	4	a	a	DET
ijtc-1117	7	5	hypothesis	hypothesis	NOUN
ijtc-1117	7	6	testing	testing	NOUN
ijtc-1117	7	7	approach	approach	NOUN
ijtc-1117	7	8	with	with	ADP
ijtc-1117	7	9	classical	classical	ADJ
ijtc-1117	7	10	assumption	assumption	NOUN
ijtc-1117	7	11	tests	test	NOUN
ijtc-1117	7	12	and	and	CCONJ
ijtc-1117	7	13	simple	simple	ADJ
ijtc-1117	7	14	regression	regression	NOUN
ijtc-1117	7	15	analysis	analysis	NOUN
ijtc-1117	7	16	,	,	PUNCT
ijtc-1117	7	17	focusing	focus	VERB
ijtc-1117	7	18	on	on	ADP
ijtc-1117	7	19	secondary	secondary	ADJ
ijtc-1117	7	20	data	datum	NOUN
ijtc-1117	7	21	from	from	ADP
ijtc-1117	7	22	the	the	DET
ijtc-1117	7	23	lq45	lq45	PROPN
ijtc-1117	7	24	index	index	NOUN
ijtc-1117	7	25	during	during	ADP
ijtc-1117	7	26	the	the	DET
ijtc-1117	7	27	2022	2022	NUM
ijtc-1117	7	28	covid-19	covid-19	PROPN
ijtc-1117	7	29	outbreak	outbreak	NOUN
ijtc-1117	7	30	.	.	PUNCT
ijtc-1117	8	1	it	it	PRON
ijtc-1117	8	2	examined	examine	VERB
ijtc-1117	8	3	a	a	DET
ijtc-1117	8	4	population	population	NOUN
ijtc-1117	8	5	of	of	ADP
ijtc-1117	8	6	45	45	NUM
ijtc-1117	8	7	,	,	PUNCT
ijtc-1117	8	8	using	use	VERB
ijtc-1117	8	9	36	36	NUM
ijtc-1117	8	10	samples	sample	NOUN
ijtc-1117	8	11	that	that	PRON
ijtc-1117	8	12	met	meet	VERB
ijtc-1117	8	13	specific	specific	ADJ
ijtc-1117	8	14	criteria	criterion	NOUN
ijtc-1117	8	15	.	.	PUNCT
ijtc-1117	9	1	a	a	DET
ijtc-1117	9	2	simple	simple	ADJ
ijtc-1117	9	3	linear	linear	NOUN
ijtc-1117	9	4	analysis	analysis	NOUN
ijtc-1117	9	5	model	model	NOUN
ijtc-1117	9	6	was	be	AUX
ijtc-1117	9	7	used	use	VERB
ijtc-1117	9	8	to	to	PART
ijtc-1117	9	9	investigate	investigate	VERB
ijtc-1117	9	10	the	the	DET
ijtc-1117	9	11	impact	impact	NOUN
ijtc-1117	9	12	,	,	PUNCT
ijtc-1117	9	13	if	if	SCONJ
ijtc-1117	9	14	any	any	PRON
ijtc-1117	9	15	,	,	PUNCT
ijtc-1117	9	16	of	of	ADP
ijtc-1117	9	17	tax	tax	NOUN
ijtc-1117	9	18	incentive	incentive	NOUN
ijtc-1117	9	19	reductions	reduction	NOUN
ijtc-1117	9	20	on	on	ADP
ijtc-1117	9	21	the	the	DET
ijtc-1117	9	22	financial	financial	ADJ
ijtc-1117	9	23	ratio	ratio	NOUN
ijtc-1117	9	24	(	(	PUNCT
ijtc-1117	9	25	roe	roe	NOUN
ijtc-1117	9	26	)	)	PUNCT
ijtc-1117	9	27	of	of	ADP
ijtc-1117	9	28	the	the	DET
ijtc-1117	9	29	issuers	issuer	NOUN
ijtc-1117	9	30	'	'	PART
ijtc-1117	9	31	stocks	stock	NOUN
ijtc-1117	9	32	.	.	PUNCT
ijtc-1117	10	1	this	this	DET
ijtc-1117	10	2	study	study	NOUN
ijtc-1117	10	3	,	,	PUNCT
ijtc-1117	10	4	which	which	PRON
ijtc-1117	10	5	uses	use	VERB
ijtc-1117	10	6	simple	simple	ADJ
ijtc-1117	10	7	regression	regression	NOUN
ijtc-1117	10	8	analysis	analysis	NOUN
ijtc-1117	10	9	,	,	PUNCT
ijtc-1117	10	10	reveals	reveal	VERB
ijtc-1117	10	11	that	that	SCONJ
ijtc-1117	10	12	the	the	DET
ijtc-1117	10	13	implementation	implementation	NOUN
ijtc-1117	10	14	of	of	ADP
ijtc-1117	10	15	tax	tax	NOUN
ijtc-1117	10	16	incentive	incentive	NOUN
ijtc-1117	10	17	reductions	reduction	NOUN
ijtc-1117	10	18	made	make	VERB
ijtc-1117	10	19	by	by	ADP
ijtc-1117	10	20	the	the	DET
ijtc-1117	10	21	indonesian	indonesian	ADJ
ijtc-1117	10	22	government	government	NOUN
ijtc-1117	10	23	does	do	AUX
ijtc-1117	10	24	not	not	PART
ijtc-1117	10	25	react	react	VERB
ijtc-1117	10	26	(	(	PUNCT
ijtc-1117	10	27	influence	influence	NOUN
ijtc-1117	10	28	)	)	PUNCT
ijtc-1117	10	29	on	on	ADP
ijtc-1117	10	30	the	the	DET
ijtc-1117	10	31	financial	financial	ADJ
ijtc-1117	10	32	ratio	ratio	NOUN
ijtc-1117	10	33	(	(	PUNCT
ijtc-1117	10	34	roe	roe	NOUN
ijtc-1117	10	35	)	)	PUNCT
ijtc-1117	10	36	of	of	ADP
ijtc-1117	10	37	idx	idx	ADV
ijtc-1117	10	38	-	-	PUNCT
ijtc-1117	10	39	listed	list	VERB
ijtc-1117	10	40	stocks	stock	NOUN
ijtc-1117	10	41	in	in	ADP
ijtc-1117	10	42	the	the	DET
ijtc-1117	10	43	lq45	lq45	PROPN
ijtc-1117	10	44	index	index	NOUN
ijtc-1117	10	45	during	during	ADP
ijtc-1117	10	46	the	the	DET
ijtc-1117	10	47	covid-19	covid-19	PROPN
ijtc-1117	10	48	outbreak	outbreak	NOUN
ijtc-1117	10	49	in	in	ADP
ijtc-1117	10	50	2022	2022	NUM
ijtc-1117	10	51	.	.	PUNCT
ijtc-1117	11	1	the	the	DET
ijtc-1117	11	2	study	study	NOUN
ijtc-1117	11	3	suggests	suggest	VERB
ijtc-1117	11	4	that	that	SCONJ
ijtc-1117	11	5	the	the	DET
ijtc-1117	11	6	indonesian	indonesian	ADJ
ijtc-1117	11	7	government	government	NOUN
ijtc-1117	11	8	's	's	PART
ijtc-1117	11	9	tax	tax	NOUN
ijtc-1117	11	10	incentive	incentive	NOUN
ijtc-1117	11	11	reductions	reduction	NOUN
ijtc-1117	11	12	may	may	AUX
ijtc-1117	11	13	not	not	PART
ijtc-1117	11	14	impact	impact	VERB
ijtc-1117	11	15	the	the	DET
ijtc-1117	11	16	financial	financial	ADJ
ijtc-1117	11	17	ratios	ratio	NOUN
ijtc-1117	11	18	(	(	PUNCT
ijtc-1117	11	19	roe	roe	NOUN
ijtc-1117	11	20	)	)	PUNCT
ijtc-1117	11	21	of	of	ADP
ijtc-1117	11	22	companies	company	NOUN
ijtc-1117	11	23	listed	list	VERB
ijtc-1117	11	24	on	on	ADP
ijtc-1117	11	25	the	the	DET
ijtc-1117	11	26	idx	idx	NOUN
ijtc-1117	11	27	,	,	PUNCT
ijtc-1117	11	28	particularly	particularly	ADV
ijtc-1117	11	29	in	in	ADP
ijtc-1117	11	30	the	the	DET
ijtc-1117	11	31	lq45	lq45	PROPN
ijtc-1117	11	32	index	index	NOUN
ijtc-1117	11	33	during	during	ADP
ijtc-1117	11	34	the	the	DET
ijtc-1117	11	35	covid19	covid19	NOUN
ijtc-1117	11	36	outbreak	outbreak	NOUN
ijtc-1117	11	37	in	in	ADP
ijtc-1117	11	38	2022	2022	NUM
ijtc-1117	11	39	.	.	PUNCT
ijtc-1117	12	1	this	this	DET
ijtc-1117	12	2	lack	lack	NOUN
ijtc-1117	12	3	of	of	ADP
ijtc-1117	12	4	impact	impact	NOUN
ijtc-1117	12	5	is	be	AUX
ijtc-1117	12	6	attributed	attribute	VERB
ijtc-1117	12	7	to	to	ADP
ijtc-1117	12	8	companies	company	NOUN
ijtc-1117	12	9	not	not	PART
ijtc-1117	12	10	utilizing	utilize	VERB
ijtc-1117	12	11	these	these	DET
ijtc-1117	12	12	incentives	incentive	NOUN
ijtc-1117	12	13	,	,	PUNCT
ijtc-1117	12	14	possibly	possibly	ADV
ijtc-1117	12	15	due	due	ADP
ijtc-1117	12	16	to	to	ADP
ijtc-1117	12	17	insufficient	insufficient	ADJ
ijtc-1117	12	18	awareness	awareness	NOUN
ijtc-1117	12	19	of	of	ADP
ijtc-1117	12	20	their	their	PRON
ijtc-1117	12	21	benefits	benefit	NOUN
ijtc-1117	12	22	and	and	CCONJ
ijtc-1117	12	23	challenging	challenging	ADJ
ijtc-1117	12	24	criteria	criterion	NOUN
ijtc-1117	12	25	set	set	VERB
ijtc-1117	12	26	by	by	ADP
ijtc-1117	12	27	the	the	DET
ijtc-1117	12	28	government	government	NOUN
ijtc-1117	12	29	for	for	ADP
ijtc-1117	12	30	obtaining	obtain	VERB
ijtc-1117	12	31	these	these	DET
ijtc-1117	12	32	incentives	incentive	NOUN
ijtc-1117	12	33	.	.	PUNCT
ijtc-1117	13	1	despite	despite	SCONJ
ijtc-1117	13	2	common	common	ADJ
ijtc-1117	13	3	beliefs	belief	NOUN
ijtc-1117	13	4	that	that	SCONJ
ijtc-1117	13	5	tax	tax	NOUN
ijtc-1117	13	6	incentives	incentive	NOUN
ijtc-1117	13	7	can	can	AUX
ijtc-1117	13	8	influence	influence	VERB
ijtc-1117	13	9	financial	financial	ADJ
ijtc-1117	13	10	performance	performance	NOUN
ijtc-1117	13	11	,	,	PUNCT
ijtc-1117	13	12	this	this	DET
ijtc-1117	13	13	study	study	NOUN
ijtc-1117	13	14	indicates	indicate	VERB
ijtc-1117	13	15	they	they	PRON
ijtc-1117	13	16	might	might	AUX
ijtc-1117	13	17	not	not	PART
ijtc-1117	13	18	significantly	significantly	ADV
ijtc-1117	13	19	affect	affect	VERB
ijtc-1117	13	20	the	the	DET
ijtc-1117	13	21	financial	financial	ADJ
ijtc-1117	13	22	ratios	ratio	NOUN
ijtc-1117	13	23	of	of	ADP
ijtc-1117	13	24	these	these	DET
ijtc-1117	13	25	companies	company	NOUN
ijtc-1117	13	26	.	.	PUNCT
ijtc-1117	14	1	the	the	DET
ijtc-1117	14	2	real	real	ADJ
ijtc-1117	14	3	implications	implication	NOUN
ijtc-1117	14	4	is	be	AUX
ijtc-1117	14	5	research	research	NOUN
ijtc-1117	14	6	indicates	indicate	VERB
ijtc-1117	14	7	that	that	SCONJ
ijtc-1117	14	8	the	the	DET
ijtc-1117	14	9	indonesian	indonesian	ADJ
ijtc-1117	14	10	government	government	NOUN
ijtc-1117	14	11	's	's	PART
ijtc-1117	14	12	reduction	reduction	NOUN
ijtc-1117	14	13	of	of	ADP
ijtc-1117	14	14	tax	tax	NOUN
ijtc-1117	14	15	incentives	incentive	NOUN
ijtc-1117	14	16	did	do	AUX
ijtc-1117	14	17	not	not	PART
ijtc-1117	14	18	elicit	elicit	VERB
ijtc-1117	14	19	a	a	DET
ijtc-1117	14	20	response	response	NOUN
ijtc-1117	14	21	in	in	ADP
ijtc-1117	14	22	the	the	DET
ijtc-1117	14	23	financial	financial	ADJ
ijtc-1117	14	24	ratio	ratio	NOUN
ijtc-1117	14	25	(	(	PUNCT
ijtc-1117	14	26	roe	roe	NOUN
ijtc-1117	14	27	)	)	PUNCT
ijtc-1117	14	28	of	of	ADP
ijtc-1117	14	29	shares	share	NOUN
ijtc-1117	14	30	issued	issue	VERB
ijtc-1117	14	31	by	by	ADP
ijtc-1117	14	32	lq45	lq45	PROPN
ijtc-1117	14	33	index	index	NOUN
ijtc-1117	14	34	companies	company	NOUN
ijtc-1117	14	35	on	on	ADP
ijtc-1117	14	36	the	the	DET
ijtc-1117	14	37	indonesia	indonesia	PROPN
ijtc-1117	14	38	stock	stock	PROPN
ijtc-1117	14	39	exchange	exchange	PROPN
ijtc-1117	14	40	during	during	ADP
ijtc-1117	14	41	the	the	DET
ijtc-1117	14	42	covid-19	covid-19	PROPN
ijtc-1117	14	43	outbreak	outbreak	NOUN
ijtc-1117	14	44	in	in	ADP
ijtc-1117	14	45	2022	2022	NUM
ijtc-1117	14	46	.	.	PUNCT
ijtc-1117	15	1	this	this	PRON
ijtc-1117	15	2	suggests	suggest	VERB
ijtc-1117	15	3	that	that	SCONJ
ijtc-1117	15	4	the	the	DET
ijtc-1117	15	5	implementation	implementation	NOUN
ijtc-1117	15	6	of	of	ADP
ijtc-1117	15	7	tax	tax	NOUN
ijtc-1117	15	8	incentive	incentive	NOUN
ijtc-1117	15	9	cuts	cut	NOUN
ijtc-1117	15	10	by	by	ADP
ijtc-1117	15	11	the	the	DET
ijtc-1117	15	12	indonesian	indonesian	ADJ
ijtc-1117	15	13	government	government	NOUN
ijtc-1117	15	14	had	have	VERB
ijtc-1117	15	15	no	no	DET
ijtc-1117	15	16	impact	impact	NOUN
ijtc-1117	15	17	on	on	ADP
ijtc-1117	15	18	the	the	DET
ijtc-1117	15	19	financial	financial	ADJ
ijtc-1117	15	20	ratio	ratio	NOUN
ijtc-1117	15	21	(	(	PUNCT
ijtc-1117	15	22	roe	roe	NOUN
ijtc-1117	15	23	)	)	PUNCT
ijtc-1117	15	24	of	of	ADP
ijtc-1117	15	25	lq45	lq45	PROPN
ijtc-1117	15	26	issuer	issuer	NOUN
ijtc-1117	15	27	shares	share	NOUN
ijtc-1117	15	28	during	during	ADP
ijtc-1117	15	29	the	the	DET
ijtc-1117	15	30	covid-19	covid-19	PROPN
ijtc-1117	15	31	outbreak	outbreak	NOUN
ijtc-1117	15	32	in	in	ADP
ijtc-1117	15	33	2022	2022	NUM
ijtc-1117	15	34	,	,	PUNCT
ijtc-1117	15	35	based	base	VERB
ijtc-1117	15	36	on	on	ADP
ijtc-1117	15	37	a	a	DET
ijtc-1117	15	38	sample	sample	NOUN
ijtc-1117	15	39	size	size	NOUN
ijtc-1117	15	40	of	of	ADP
ijtc-1117	15	41	36	36	NUM
ijtc-1117	15	42	.	.	PUNCT
ijtc-1117	16	1	keywords	keyword	NOUN
ijtc-1117	16	2	:	:	PUNCT
ijtc-1117	16	3	tax	tax	NOUN
ijtc-1117	16	4	incentives	incentive	NOUN
ijtc-1117	16	5	,	,	PUNCT
ijtc-1117	16	6	issuer	issuer	NOUN
ijtc-1117	16	7	,	,	PUNCT
ijtc-1117	16	8	financial	financial	ADJ
ijtc-1117	16	9	ratios	ratio	NOUN
ijtc-1117	16	10	,	,	PUNCT
ijtc-1117	16	11	roe	roe	NOUN
ijtc-1117	16	12	,	,	PUNCT
ijtc-1117	16	13	public	public	ADJ
ijtc-1117	16	14	policy	policy	NOUN
ijtc-1117	16	15	this	this	PRON
ijtc-1117	16	16	is	be	AUX
ijtc-1117	16	17	an	an	DET
ijtc-1117	16	18	open	open	ADJ
ijtc-1117	16	19	access	access	NOUN
ijtc-1117	16	20	article	article	NOUN
ijtc-1117	16	21	under	under	ADP
ijtc-1117	16	22	the	the	DET
ijtc-1117	16	23	cc	cc	NOUN
ijtc-1117	16	24	-	-	PUNCT
ijtc-1117	16	25	by	by	ADP
ijtc-1117	16	26	4.0	4.0	NUM
ijtc-1117	16	27	license	license	NOUN
ijtc-1117	16	28	.	.	PUNCT
ijtc-1117	17	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	17	2	file:///c:/users/putri%20ayu%20lestari/downloads/loa%20october%202023/loa%20january%202024/amud@ecampus.ut.ac.id	file:///c:/users/putri%20ayu%20lestari/downloads/loa%20october%202023/loa%20january%202024/amud@ecampus.ut.ac.id	NOUN
ijtc-1117	17	3	https://doi.org/10.61194/ijtc.v5i2.1117	https://doi.org/10.61194/ijtc.v5i2.1117	NOUN
ijtc-1117	17	4	implementation	implementation	NOUN
ijtc-1117	17	5	of	of	ADP
ijtc-1117	17	6	tax	tax	NOUN
ijtc-1117	17	7	incentives	incentive	NOUN
ijtc-1117	17	8	on	on	ADP
ijtc-1117	17	9	issuers	issuer	NOUN
ijtc-1117	17	10	'	'	PART
ijtc-1117	17	11	financial	financial	ADJ
ijtc-1117	17	12	ratios	ratio	NOUN
ijtc-1117	17	13	:	:	PUNCT
ijtc-1117	17	14	reduction	reduction	NOUN
ijtc-1117	17	15	and	and	CCONJ
ijtc-1117	17	16	reaction	reaction	NOUN
ijtc-1117	17	17	yandes	yande	NOUN
ijtc-1117	17	18	,	,	PUNCT
ijtc-1117	17	19	sunarya	sunarya	NOUN
ijtc-1117	17	20	,	,	PUNCT
ijtc-1117	17	21	muhtarom	muhtarom	NOUN
ijtc-1117	17	22	,	,	PUNCT
ijtc-1117	17	23	and	and	CCONJ
ijtc-1117	17	24	destiana	destiana	PROPN
ijtc-1117	17	25	438	438	NUM
ijtc-1117	17	26	|	|	ADV
ijtc-1117	17	27	ilomata	ilomata	PROPN
ijtc-1117	17	28	international	international	ADJ
ijtc-1117	17	29	journal	journal	NOUN
ijtc-1117	17	30	of	of	ADP
ijtc-1117	17	31	tax	tax	PROPN
ijtc-1117	17	32	&	&	CCONJ
ijtc-1117	17	33	accounting	accounting	PROPN
ijtc-1117	17	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	17	35	introduction	introduction	NOUN
ijtc-1117	17	36	the	the	DET
ijtc-1117	17	37	covid-19	covid-19	PROPN
ijtc-1117	17	38	pandemic	pandemic	NOUN
ijtc-1117	17	39	has	have	AUX
ijtc-1117	17	40	become	become	VERB
ijtc-1117	17	41	a	a	DET
ijtc-1117	17	42	global	global	ADJ
ijtc-1117	17	43	issue	issue	NOUN
ijtc-1117	17	44	,	,	PUNCT
ijtc-1117	17	45	causing	cause	VERB
ijtc-1117	17	46	crises	crisis	NOUN
ijtc-1117	17	47	in	in	ADP
ijtc-1117	17	48	nearly	nearly	ADV
ijtc-1117	17	49	every	every	PRON
ijtc-1117	17	50	country	country	NOUN
ijtc-1117	17	51	around	around	ADP
ijtc-1117	17	52	the	the	DET
ijtc-1117	17	53	world	world	NOUN
ijtc-1117	17	54	.	.	PUNCT
ijtc-1117	18	1	the	the	DET
ijtc-1117	18	2	first	first	ADJ
ijtc-1117	18	3	spread	spread	NOUN
ijtc-1117	18	4	of	of	ADP
ijtc-1117	18	5	covid-19	covid-19	PROPN
ijtc-1117	18	6	occurred	occur	VERB
ijtc-1117	18	7	in	in	ADP
ijtc-1117	18	8	china	china	PROPN
ijtc-1117	18	9	,	,	PUNCT
ijtc-1117	18	10	with	with	SCONJ
ijtc-1117	18	11	the	the	DET
ijtc-1117	18	12	outbreak	outbreak	NOUN
ijtc-1117	18	13	reported	report	VERB
ijtc-1117	18	14	on	on	ADP
ijtc-1117	18	15	december	december	PROPN
ijtc-1117	18	16	31	31	NUM
ijtc-1117	18	17	,	,	PUNCT
ijtc-1117	18	18	2019	2019	NUM
ijtc-1117	18	19	,	,	PUNCT
ijtc-1117	18	20	in	in	ADP
ijtc-1117	18	21	the	the	DET
ijtc-1117	18	22	city	city	NOUN
ijtc-1117	18	23	of	of	ADP
ijtc-1117	18	24	wuhan	wuhan	PROPN
ijtc-1117	18	25	,	,	PUNCT
ijtc-1117	18	26	hubei	hubei	PROPN
ijtc-1117	18	27	province	province	PROPN
ijtc-1117	18	28	,	,	PUNCT
ijtc-1117	18	29	china	china	PROPN
ijtc-1117	18	30	.	.	PUNCT
ijtc-1117	19	1	however	however	ADV
ijtc-1117	19	2	,	,	PUNCT
ijtc-1117	19	3	covid-19	covid-19	PROPN
ijtc-1117	19	4	cases	case	NOUN
ijtc-1117	19	5	appear	appear	VERB
ijtc-1117	19	6	to	to	PART
ijtc-1117	19	7	have	have	AUX
ijtc-1117	19	8	emerged	emerge	VERB
ijtc-1117	19	9	before	before	ADP
ijtc-1117	19	10	that	that	DET
ijtc-1117	19	11	date	date	NOUN
ijtc-1117	19	12	.	.	PUNCT
ijtc-1117	20	1	according	accord	VERB
ijtc-1117	20	2	to	to	ADP
ijtc-1117	20	3	a	a	PRON
ijtc-1117	20	4	who	who	PRON
ijtc-1117	20	5	report	report	VERB
ijtc-1117	20	6	on	on	ADP
ijtc-1117	20	7	february	february	PROPN
ijtc-1117	20	8	2	2	NUM
ijtc-1117	20	9	,	,	PUNCT
ijtc-1117	20	10	2020	2020	NUM
ijtc-1117	20	11	,	,	PUNCT
ijtc-1117	20	12	the	the	DET
ijtc-1117	20	13	first	first	ADJ
ijtc-1117	20	14	confirmed	confirm	VERB
ijtc-1117	20	15	covid-19	covid-19	PROPN
ijtc-1117	20	16	cases	case	NOUN
ijtc-1117	20	17	in	in	ADP
ijtc-1117	20	18	china	china	PROPN
ijtc-1117	20	19	occurred	occur	VERB
ijtc-1117	20	20	on	on	ADP
ijtc-1117	20	21	december	december	PROPN
ijtc-1117	20	22	8	8	NUM
ijtc-1117	20	23	,	,	PUNCT
ijtc-1117	20	24	2020	2020	NUM
ijtc-1117	20	25	.	.	PUNCT
ijtc-1117	21	1	a	a	DET
ijtc-1117	21	2	doctor	doctor	NOUN
ijtc-1117	21	3	from	from	ADP
ijtc-1117	21	4	the	the	DET
ijtc-1117	21	5	jin	jin	PROPN
ijtc-1117	21	6	yin	yin	PROPN
ijtc-1117	21	7	-	-	PUNCT
ijtc-1117	21	8	tan	tan	PROPN
ijtc-1117	21	9	hospital	hospital	NOUN
ijtc-1117	21	10	in	in	ADP
ijtc-1117	21	11	wuhan	wuhan	PROPN
ijtc-1117	21	12	,	,	PUNCT
ijtc-1117	21	13	who	who	PRON
ijtc-1117	21	14	treated	treat	VERB
ijtc-1117	21	15	early	early	ADJ
ijtc-1117	21	16	patients	patient	NOUN
ijtc-1117	21	17	,	,	PUNCT
ijtc-1117	21	18	mentioned	mention	VERB
ijtc-1117	21	19	that	that	SCONJ
ijtc-1117	21	20	the	the	DET
ijtc-1117	21	21	first	first	ADJ
ijtc-1117	21	22	known	know	VERB
ijtc-1117	21	23	infection	infection	NOUN
ijtc-1117	21	24	date	date	NOUN
ijtc-1117	21	25	was	be	AUX
ijtc-1117	21	26	december	december	PROPN
ijtc-1117	21	27	1	1	NUM
ijtc-1117	21	28	,	,	PUNCT
ijtc-1117	21	29	2019	2019	NUM
ijtc-1117	21	30	,	,	PUNCT
ijtc-1117	21	31	based	base	VERB
ijtc-1117	21	32	on	on	ADP
ijtc-1117	21	33	a	a	DET
ijtc-1117	21	34	report	report	NOUN
ijtc-1117	21	35	in	in	ADP
ijtc-1117	21	36	the	the	DET
ijtc-1117	21	37	lancet	lancet	PROPN
ijtc-1117	21	38	medical	medical	PROPN
ijtc-1117	21	39	journal	journal	PROPN
ijtc-1117	21	40	.	.	PUNCT
ijtc-1117	22	1	however	however	ADV
ijtc-1117	22	2	,	,	PUNCT
ijtc-1117	22	3	there	there	PRON
ijtc-1117	22	4	are	be	VERB
ijtc-1117	22	5	many	many	ADJ
ijtc-1117	22	6	reports	report	NOUN
ijtc-1117	22	7	stating	state	VERB
ijtc-1117	22	8	that	that	SCONJ
ijtc-1117	22	9	the	the	DET
ijtc-1117	22	10	initial	initial	ADJ
ijtc-1117	22	11	emergence	emergence	NOUN
ijtc-1117	22	12	date	date	NOUN
ijtc-1117	22	13	of	of	ADP
ijtc-1117	22	14	this	this	DET
ijtc-1117	22	15	pandemic	pandemic	NOUN
ijtc-1117	22	16	is	be	AUX
ijtc-1117	22	17	different	different	ADJ
ijtc-1117	22	18	from	from	ADP
ijtc-1117	22	19	what	what	PRON
ijtc-1117	22	20	was	be	AUX
ijtc-1117	22	21	originally	originally	ADV
ijtc-1117	22	22	reported	report	VERB
ijtc-1117	22	23	on	on	ADP
ijtc-1117	22	24	december	december	PROPN
ijtc-1117	22	25	31	31	NUM
ijtc-1117	22	26	,	,	PUNCT
ijtc-1117	22	27	2019	2019	NUM
ijtc-1117	22	28	(	(	PUNCT
ijtc-1117	22	29	fauziyyah	fauziyyah	NOUN
ijtc-1117	22	30	&	&	CCONJ
ijtc-1117	22	31	ersyafdi	ersyafdi	ADJ
ijtc-1117	22	32	,	,	PUNCT
ijtc-1117	22	33	2021	2021	NUM
ijtc-1117	22	34	)	)	PUNCT
ijtc-1117	22	35	.	.	PUNCT
ijtc-1117	23	1	in	in	ADP
ijtc-1117	23	2	indonesia	indonesia	PROPN
ijtc-1117	23	3	,	,	PUNCT
ijtc-1117	23	4	president	president	PROPN
ijtc-1117	23	5	joko	joko	PROPN
ijtc-1117	23	6	widodo	widodo	PROPN
ijtc-1117	23	7	officially	officially	ADV
ijtc-1117	23	8	announced	announce	VERB
ijtc-1117	23	9	the	the	DET
ijtc-1117	23	10	first	first	ADJ
ijtc-1117	23	11	covid-19	covid-19	PROPN
ijtc-1117	23	12	case	case	NOUN
ijtc-1117	23	13	on	on	ADP
ijtc-1117	23	14	march	march	PROPN
ijtc-1117	23	15	2	2	NUM
ijtc-1117	23	16	,	,	PUNCT
ijtc-1117	23	17	2020	2020	NUM
ijtc-1117	23	18	.	.	PUNCT
ijtc-1117	24	1	two	two	NUM
ijtc-1117	24	2	indonesian	indonesian	ADJ
ijtc-1117	24	3	citizens	citizen	NOUN
ijtc-1117	24	4	who	who	PRON
ijtc-1117	24	5	tested	test	VERB
ijtc-1117	24	6	positive	positive	ADJ
ijtc-1117	24	7	for	for	ADP
ijtc-1117	24	8	covid-19	covid-19	PROPN
ijtc-1117	24	9	had	have	VERB
ijtc-1117	24	10	contact	contact	NOUN
ijtc-1117	24	11	with	with	ADP
ijtc-1117	24	12	a	a	DET
ijtc-1117	24	13	japanese	japanese	ADJ
ijtc-1117	24	14	citizen	citizen	NOUN
ijtc-1117	24	15	who	who	PRON
ijtc-1117	24	16	had	have	AUX
ijtc-1117	24	17	visited	visit	VERB
ijtc-1117	24	18	indonesia	indonesia	PROPN
ijtc-1117	24	19	.	.	PUNCT
ijtc-1117	25	1	on	on	ADP
ijtc-1117	25	2	march	march	PROPN
ijtc-1117	25	3	11	11	NUM
ijtc-1117	25	4	,	,	PUNCT
ijtc-1117	25	5	2020	2020	NUM
ijtc-1117	25	6	,	,	PUNCT
ijtc-1117	25	7	for	for	ADP
ijtc-1117	25	8	the	the	DET
ijtc-1117	25	9	first	first	ADJ
ijtc-1117	25	10	time	time	NOUN
ijtc-1117	25	11	,	,	PUNCT
ijtc-1117	25	12	an	an	DET
ijtc-1117	25	13	indonesian	indonesian	ADJ
ijtc-1117	25	14	citizen	citizen	NOUN
ijtc-1117	25	15	died	die	VERB
ijtc-1117	25	16	from	from	ADP
ijtc-1117	25	17	covid-19	covid-19	PROPN
ijtc-1117	25	18	.	.	PUNCT
ijtc-1117	26	1	the	the	DET
ijtc-1117	26	2	victim	victim	NOUN
ijtc-1117	26	3	,	,	PUNCT
ijtc-1117	26	4	a	a	DET
ijtc-1117	26	5	59	59	NUM
ijtc-1117	26	6	-	-	PUNCT
ijtc-1117	26	7	year	year	NOUN
ijtc-1117	26	8	-	-	PUNCT
ijtc-1117	26	9	old	old	ADJ
ijtc-1117	26	10	man	man	NOUN
ijtc-1117	26	11	,	,	PUNCT
ijtc-1117	26	12	was	be	AUX
ijtc-1117	26	13	known	know	VERB
ijtc-1117	26	14	to	to	PART
ijtc-1117	26	15	have	have	AUX
ijtc-1117	26	16	attended	attend	VERB
ijtc-1117	26	17	a	a	DET
ijtc-1117	26	18	seminar	seminar	NOUN
ijtc-1117	26	19	in	in	ADP
ijtc-1117	26	20	bogor	bogor	NOUN
ijtc-1117	26	21	,	,	PUNCT
ijtc-1117	26	22	west	west	PROPN
ijtc-1117	26	23	java	java	PROPN
ijtc-1117	26	24	,	,	PUNCT
ijtc-1117	26	25	from	from	ADP
ijtc-1117	26	26	february	february	PROPN
ijtc-1117	26	27	25	25	NUM
ijtc-1117	26	28	to	to	PART
ijtc-1117	26	29	28	28	NUM
ijtc-1117	26	30	,	,	PUNCT
ijtc-1117	26	31	2020	2020	NUM
ijtc-1117	26	32	(	(	PUNCT
ijtc-1117	26	33	ihsanuddin	ihsanuddin	NOUN
ijtc-1117	26	34	,	,	PUNCT
ijtc-1117	26	35	2020	2020	NUM
ijtc-1117	26	36	)	)	PUNCT
ijtc-1117	26	37	.	.	PUNCT
ijtc-1117	27	1	as	as	ADP
ijtc-1117	27	2	of	of	ADP
ijtc-1117	27	3	december	december	PROPN
ijtc-1117	27	4	9	9	NUM
ijtc-1117	27	5	,	,	PUNCT
ijtc-1117	27	6	2020	2020	NUM
ijtc-1117	27	7	,	,	PUNCT
ijtc-1117	27	8	the	the	DET
ijtc-1117	27	9	latest	late	ADJ
ijtc-1117	27	10	data	datum	NOUN
ijtc-1117	27	11	on	on	ADP
ijtc-1117	27	12	the	the	DET
ijtc-1117	27	13	spread	spread	NOUN
ijtc-1117	27	14	of	of	ADP
ijtc-1117	27	15	covid-19	covid-19	PROPN
ijtc-1117	27	16	in	in	ADP
ijtc-1117	27	17	indonesia	indonesia	PROPN
ijtc-1117	27	18	,	,	PUNCT
ijtc-1117	27	19	according	accord	VERB
ijtc-1117	27	20	to	to	ADP
ijtc-1117	27	21	the	the	DET
ijtc-1117	27	22	covid-19	covid-19	PROPN
ijtc-1117	27	23	handling	handle	VERB
ijtc-1117	27	24	task	task	NOUN
ijtc-1117	27	25	force	force	NOUN
ijtc-1117	27	26	,	,	PUNCT
ijtc-1117	27	27	shows	show	VERB
ijtc-1117	27	28	that	that	SCONJ
ijtc-1117	27	29	there	there	PRON
ijtc-1117	27	30	were	be	VERB
ijtc-1117	27	31	586,842	586,842	NUM
ijtc-1117	27	32	confirmed	confirm	VERB
ijtc-1117	27	33	cases	case	NOUN
ijtc-1117	27	34	,	,	PUNCT
ijtc-1117	27	35	483,497	483,497	NUM
ijtc-1117	27	36	recoveries	recovery	NOUN
ijtc-1117	27	37	,	,	PUNCT
ijtc-1117	27	38	and	and	CCONJ
ijtc-1117	27	39	18,000	18,000	NUM
ijtc-1117	27	40	deaths	death	NOUN
ijtc-1117	27	41	.	.	PUNCT
ijtc-1117	28	1	additionally	additionally	ADV
ijtc-1117	28	2	,	,	PUNCT
ijtc-1117	28	3	global	global	ADJ
ijtc-1117	28	4	covid-19	covid-19	PROPN
ijtc-1117	28	5	distribution	distribution	NOUN
ijtc-1117	28	6	data	datum	NOUN
ijtc-1117	28	7	from	from	ADP
ijtc-1117	28	8	the	the	PRON
ijtc-1117	28	9	who	who	PRON
ijtc-1117	28	10	indicates	indicate	VERB
ijtc-1117	28	11	that	that	SCONJ
ijtc-1117	28	12	220	220	NUM
ijtc-1117	28	13	countries	country	NOUN
ijtc-1117	28	14	have	have	AUX
ijtc-1117	28	15	been	be	AUX
ijtc-1117	28	16	affected	affect	VERB
ijtc-1117	28	17	by	by	ADP
ijtc-1117	28	18	covid-19	covid-19	PROPN
ijtc-1117	28	19	,	,	PUNCT
ijtc-1117	28	20	with	with	ADP
ijtc-1117	28	21	67,210,778	67,210,778	NUM
ijtc-1117	28	22	confirmed	confirm	VERB
ijtc-1117	28	23	cases	case	NOUN
ijtc-1117	28	24	and	and	CCONJ
ijtc-1117	28	25	1,540,777	1,540,777	NUM
ijtc-1117	28	26	deaths	death	NOUN
ijtc-1117	28	27	.	.	PUNCT
ijtc-1117	29	1	in	in	ADP
ijtc-1117	29	2	indonesia	indonesia	PROPN
ijtc-1117	29	3	,	,	PUNCT
ijtc-1117	29	4	covid-19	covid-19	PROPN
ijtc-1117	29	5	continues	continue	VERB
ijtc-1117	29	6	to	to	PART
ijtc-1117	29	7	pose	pose	VERB
ijtc-1117	29	8	a	a	DET
ijtc-1117	29	9	significant	significant	ADJ
ijtc-1117	29	10	threat	threat	NOUN
ijtc-1117	29	11	across	across	ADP
ijtc-1117	29	12	various	various	ADJ
ijtc-1117	29	13	industries	industry	NOUN
ijtc-1117	29	14	,	,	PUNCT
ijtc-1117	29	15	particularly	particularly	ADV
ijtc-1117	29	16	in	in	ADP
ijtc-1117	29	17	healthcare	healthcare	NOUN
ijtc-1117	29	18	and	and	CCONJ
ijtc-1117	29	19	the	the	DET
ijtc-1117	29	20	economy	economy	NOUN
ijtc-1117	29	21	.	.	PUNCT
ijtc-1117	30	1	the	the	DET
ijtc-1117	30	2	economic	economic	ADJ
ijtc-1117	30	3	wheels	wheel	NOUN
ijtc-1117	30	4	have	have	AUX
ijtc-1117	30	5	slowed	slow	VERB
ijtc-1117	30	6	down	down	ADP
ijtc-1117	30	7	,	,	PUNCT
ijtc-1117	30	8	even	even	ADV
ijtc-1117	30	9	reaching	reach	VERB
ijtc-1117	30	10	a	a	DET
ijtc-1117	30	11	state	state	NOUN
ijtc-1117	30	12	of	of	ADP
ijtc-1117	30	13	"	"	PUNCT
ijtc-1117	30	14	standstill	standstill	NOUN
ijtc-1117	30	15	"	"	PUNCT
ijtc-1117	30	16	due	due	ADP
ijtc-1117	30	17	to	to	ADP
ijtc-1117	30	18	the	the	DET
ijtc-1117	30	19	pressure	pressure	NOUN
ijtc-1117	30	20	of	of	ADP
ijtc-1117	30	21	covid-19	covid-19	PROPN
ijtc-1117	30	22	.	.	PUNCT
ijtc-1117	31	1	several	several	ADJ
ijtc-1117	31	2	sectors	sector	NOUN
ijtc-1117	31	3	profoundly	profoundly	ADV
ijtc-1117	31	4	affected	affect	VERB
ijtc-1117	31	5	include	include	VERB
ijtc-1117	31	6	the	the	DET
ijtc-1117	31	7	industrial	industrial	ADJ
ijtc-1117	31	8	,	,	PUNCT
ijtc-1117	31	9	tourism	tourism	NOUN
ijtc-1117	31	10	,	,	PUNCT
ijtc-1117	31	11	trade	trade	NOUN
ijtc-1117	31	12	,	,	PUNCT
ijtc-1117	31	13	transportation	transportation	NOUN
ijtc-1117	31	14	,	,	PUNCT
ijtc-1117	31	15	and	and	CCONJ
ijtc-1117	31	16	investment	investment	NOUN
ijtc-1117	31	17	sectors	sector	NOUN
ijtc-1117	31	18	.	.	PUNCT
ijtc-1117	32	1	alongside	alongside	ADP
ijtc-1117	32	2	the	the	DET
ijtc-1117	32	3	uncertainty	uncertainty	NOUN
ijtc-1117	32	4	that	that	PRON
ijtc-1117	32	5	also	also	ADV
ijtc-1117	32	6	fuels	fuel	VERB
ijtc-1117	32	7	market	market	NOUN
ijtc-1117	32	8	concerns	concern	NOUN
ijtc-1117	32	9	about	about	ADP
ijtc-1117	32	10	the	the	DET
ijtc-1117	32	11	impact	impact	NOUN
ijtc-1117	32	12	and	and	CCONJ
ijtc-1117	32	13	development	development	NOUN
ijtc-1117	32	14	of	of	ADP
ijtc-1117	32	15	this	this	DET
ijtc-1117	32	16	outbreak	outbreak	NOUN
ijtc-1117	32	17	,	,	PUNCT
ijtc-1117	32	18	stock	stock	NOUN
ijtc-1117	32	19	prices	price	NOUN
ijtc-1117	32	20	have	have	AUX
ijtc-1117	32	21	weakened	weaken	VERB
ijtc-1117	32	22	.	.	PUNCT
ijtc-1117	33	1	there	there	PRON
ijtc-1117	33	2	is	be	VERB
ijtc-1117	33	3	a	a	DET
ijtc-1117	33	4	clear	clear	ADJ
ijtc-1117	33	5	distinction	distinction	NOUN
ijtc-1117	33	6	between	between	ADP
ijtc-1117	33	7	the	the	DET
ijtc-1117	33	8	preand	preand	NOUN
ijtc-1117	33	9	post	post	ADJ
ijtc-1117	33	10	-	-	ADJ
ijtc-1117	33	11	pandemic	pandemic	ADJ
ijtc-1117	33	12	periods	period	NOUN
ijtc-1117	33	13	.	.	PUNCT
ijtc-1117	34	1	the	the	DET
ijtc-1117	34	2	composite	composite	ADJ
ijtc-1117	34	3	stock	stock	NOUN
ijtc-1117	34	4	price	price	NOUN
ijtc-1117	34	5	index	index	NOUN
ijtc-1117	34	6	shows	show	VERB
ijtc-1117	34	7	negative	negative	ADJ
ijtc-1117	34	8	movement	movement	NOUN
ijtc-1117	34	9	due	due	ADP
ijtc-1117	34	10	to	to	ADP
ijtc-1117	34	11	covid-19	covid-19	PROPN
ijtc-1117	34	12	,	,	PUNCT
ijtc-1117	34	13	thereby	thereby	ADV
ijtc-1117	34	14	affecting	affect	VERB
ijtc-1117	34	15	the	the	DET
ijtc-1117	34	16	indonesian	indonesian	ADJ
ijtc-1117	34	17	economy	economy	NOUN
ijtc-1117	34	18	(	(	PUNCT
ijtc-1117	34	19	rifa’i	rifa’i	NUM
ijtc-1117	34	20	et	et	PROPN
ijtc-1117	34	21	al	al	PROPN
ijtc-1117	34	22	.	.	PROPN
ijtc-1117	34	23	,	,	PUNCT
ijtc-1117	34	24	2020	2020	NUM
ijtc-1117	34	25	)	)	PUNCT
ijtc-1117	34	26	.	.	PUNCT
ijtc-1117	35	1	global	global	ADJ
ijtc-1117	35	2	stock	stock	NOUN
ijtc-1117	35	3	exchanges	exchange	NOUN
ijtc-1117	35	4	also	also	ADV
ijtc-1117	35	5	experienced	experience	VERB
ijtc-1117	35	6	a	a	DET
ijtc-1117	35	7	decline	decline	NOUN
ijtc-1117	35	8	in	in	ADP
ijtc-1117	35	9	prices	price	NOUN
ijtc-1117	35	10	,	,	PUNCT
ijtc-1117	35	11	evidenced	evidence	VERB
ijtc-1117	35	12	by	by	ADP
ijtc-1117	35	13	the	the	DET
ijtc-1117	35	14	simultaneous	simultaneous	ADJ
ijtc-1117	35	15	decrease	decrease	NOUN
ijtc-1117	35	16	in	in	ADP
ijtc-1117	35	17	composite	composite	ADJ
ijtc-1117	35	18	stock	stock	NOUN
ijtc-1117	35	19	price	price	NOUN
ijtc-1117	35	20	indices	index	NOUN
ijtc-1117	35	21	of	of	ADP
ijtc-1117	35	22	global	global	ADJ
ijtc-1117	35	23	exchanges	exchange	NOUN
ijtc-1117	35	24	during	during	ADP
ijtc-1117	35	25	the	the	DET
ijtc-1117	35	26	pandemic	pandemic	NOUN
ijtc-1117	35	27	.	.	PUNCT
ijtc-1117	36	1	in	in	ADP
ijtc-1117	36	2	indonesia	indonesia	PROPN
ijtc-1117	36	3	,	,	PUNCT
ijtc-1117	36	4	the	the	DET
ijtc-1117	36	5	composite	composite	ADJ
ijtc-1117	36	6	stock	stock	NOUN
ijtc-1117	36	7	price	price	NOUN
ijtc-1117	36	8	index	index	NOUN
ijtc-1117	36	9	(	(	PUNCT
ijtc-1117	36	10	ihsg	ihsg	NOUN
ijtc-1117	36	11	)	)	PUNCT
ijtc-1117	36	12	of	of	ADP
ijtc-1117	36	13	the	the	DET
ijtc-1117	36	14	indonesia	indonesia	PROPN
ijtc-1117	36	15	stock	stock	PROPN
ijtc-1117	36	16	exchange	exchange	PROPN
ijtc-1117	36	17	(	(	PUNCT
ijtc-1117	36	18	idx	idx	PROPN
ijtc-1117	36	19	)	)	PUNCT
ijtc-1117	36	20	declined	decline	VERB
ijtc-1117	36	21	from	from	ADP
ijtc-1117	36	22	january	january	PROPN
ijtc-1117	36	23	2020	2020	NUM
ijtc-1117	36	24	until	until	ADP
ijtc-1117	36	25	reaching	reach	VERB
ijtc-1117	36	26	its	its	PRON
ijtc-1117	36	27	lowest	low	ADJ
ijtc-1117	36	28	point	point	NOUN
ijtc-1117	36	29	in	in	ADP
ijtc-1117	36	30	early	early	ADJ
ijtc-1117	36	31	april	april	PROPN
ijtc-1117	36	32	.	.	PUNCT
ijtc-1117	37	1	however	however	ADV
ijtc-1117	37	2	,	,	PUNCT
ijtc-1117	37	3	starting	start	VERB
ijtc-1117	37	4	in	in	ADP
ijtc-1117	37	5	may	may	PROPN
ijtc-1117	37	6	2020	2020	NUM
ijtc-1117	37	7	,	,	PUNCT
ijtc-1117	37	8	it	it	PRON
ijtc-1117	37	9	began	begin	VERB
ijtc-1117	37	10	to	to	PART
ijtc-1117	37	11	show	show	VERB
ijtc-1117	37	12	a	a	DET
ijtc-1117	37	13	slow	slow	ADJ
ijtc-1117	37	14	upward	upward	ADJ
ijtc-1117	37	15	trend	trend	NOUN
ijtc-1117	37	16	.	.	PUNCT
ijtc-1117	38	1	almost	almost	ADV
ijtc-1117	38	2	all	all	PRON
ijtc-1117	38	3	stock	stock	NOUN
ijtc-1117	38	4	exchanges	exchange	NOUN
ijtc-1117	38	5	worldwide	worldwide	ADV
ijtc-1117	38	6	were	be	AUX
ijtc-1117	38	7	similarly	similarly	ADV
ijtc-1117	38	8	affected	affect	VERB
ijtc-1117	38	9	.	.	PUNCT
ijtc-1117	39	1	the	the	DET
ijtc-1117	39	2	indonesian	indonesian	ADJ
ijtc-1117	39	3	government	government	NOUN
ijtc-1117	39	4	through	through	ADP
ijtc-1117	39	5	the	the	DET
ijtc-1117	39	6	ministry	ministry	PROPN
ijtc-1117	39	7	of	of	ADP
ijtc-1117	39	8	finance	finance	PROPN
ijtc-1117	39	9	made	make	VERB
ijtc-1117	39	10	strategic	strategic	ADJ
ijtc-1117	39	11	steps	step	NOUN
ijtc-1117	39	12	to	to	PART
ijtc-1117	39	13	overcome	overcome	VERB
ijtc-1117	39	14	the	the	DET
ijtc-1117	39	15	extraordinary	extraordinary	ADJ
ijtc-1117	39	16	conditions	condition	NOUN
ijtc-1117	39	17	that	that	PRON
ijtc-1117	39	18	hit	hit	VERB
ijtc-1117	39	19	the	the	DET
ijtc-1117	39	20	world	world	NOUN
ijtc-1117	39	21	,	,	PUNCT
ijtc-1117	39	22	namely	namely	ADV
ijtc-1117	39	23	covid-19	covid-19	PROPN
ijtc-1117	39	24	,	,	PUNCT
ijtc-1117	39	25	which	which	PRON
ijtc-1117	39	26	was	be	AUX
ijtc-1117	39	27	a	a	DET
ijtc-1117	39	28	disaster	disaster	NOUN
ijtc-1117	39	29	for	for	ADP
ijtc-1117	39	30	all	all	DET
ijtc-1117	39	31	countries	country	NOUN
ijtc-1117	39	32	,	,	PUNCT
ijtc-1117	39	33	including	include	VERB
ijtc-1117	39	34	indonesia	indonesia	PROPN
ijtc-1117	39	35	.	.	PUNCT
ijtc-1117	40	1	indonesia	indonesia	PROPN
ijtc-1117	40	2	in	in	ADP
ijtc-1117	40	3	march	march	PROPN
ijtc-1117	40	4	2020	2020	NUM
ijtc-1117	40	5	began	begin	VERB
ijtc-1117	40	6	the	the	DET
ijtc-1117	40	7	era	era	NOUN
ijtc-1117	40	8	of	of	ADP
ijtc-1117	40	9	lssr	lssr	NOUN
ijtc-1117	40	10	(	(	PUNCT
ijtc-1117	40	11	large	large	ADJ
ijtc-1117	40	12	scale	scale	NOUN
ijtc-1117	40	13	social	social	ADJ
ijtc-1117	40	14	restrictions	restriction	NOUN
ijtc-1117	40	15	)	)	PUNCT
ijtc-1117	40	16	until	until	SCONJ
ijtc-1117	40	17	it	it	PRON
ijtc-1117	40	18	changed	change	VERB
ijtc-1117	40	19	to	to	ADP
ijtc-1117	40	20	the	the	DET
ijtc-1117	40	21	term	term	NOUN
ijtc-1117	40	22	irca	irca	NOUN
ijtc-1117	40	23	(	(	PUNCT
ijtc-1117	40	24	imposing	impose	VERB
ijtc-1117	40	25	restrictions	restriction	NOUN
ijtc-1117	40	26	on	on	ADP
ijtc-1117	40	27	community	community	NOUN
ijtc-1117	40	28	activities	activity	NOUN
ijtc-1117	40	29	)	)	PUNCT
ijtc-1117	40	30	and	and	CCONJ
ijtc-1117	40	31	where	where	SCONJ
ijtc-1117	40	32	finally	finally	ADV
ijtc-1117	40	33	the	the	DET
ijtc-1117	40	34	government	government	NOUN
ijtc-1117	40	35	announced	announce	VERB
ijtc-1117	40	36	the	the	DET
ijtc-1117	40	37	revocation	revocation	NOUN
ijtc-1117	40	38	of	of	ADP
ijtc-1117	40	39	ppkm	ppkm	PROPN
ijtc-1117	40	40	status	status	NOUN
ijtc-1117	40	41	(	(	PUNCT
ijtc-1117	40	42	idx	idx	PROPN
ijtc-1117	40	43	,	,	PUNCT
ijtc-1117	40	44	2023a	2023a	NUM
ijtc-1117	40	45	)	)	PUNCT
ijtc-1117	40	46	in	in	ADP
ijtc-1117	40	47	indonesia	indonesia	PROPN
ijtc-1117	40	48	at	at	ADP
ijtc-1117	40	49	the	the	DET
ijtc-1117	40	50	end	end	NOUN
ijtc-1117	40	51	of	of	ADP
ijtc-1117	40	52	2022	2022	NUM
ijtc-1117	40	53	(	(	PUNCT
ijtc-1117	40	54	indonesia	indonesia	PROPN
ijtc-1117	40	55	,	,	PUNCT
ijtc-1117	40	56	2022	2022	NUM
ijtc-1117	40	57	)	)	PUNCT
ijtc-1117	40	58	.	.	PUNCT
ijtc-1117	41	1	one	one	NUM
ijtc-1117	41	2	of	of	ADP
ijtc-1117	41	3	the	the	DET
ijtc-1117	41	4	strategies	strategy	NOUN
ijtc-1117	41	5	of	of	ADP
ijtc-1117	41	6	the	the	DET
ijtc-1117	41	7	government	government	NOUN
ijtc-1117	41	8	of	of	ADP
ijtc-1117	41	9	indonesia	indonesia	PROPN
ijtc-1117	41	10	in	in	ADP
ijtc-1117	41	11	overcoming	overcome	VERB
ijtc-1117	41	12	this	this	DET
ijtc-1117	41	13	situation	situation	NOUN
ijtc-1117	41	14	is	be	AUX
ijtc-1117	41	15	to	to	PART
ijtc-1117	41	16	create	create	VERB
ijtc-1117	41	17	a	a	DET
ijtc-1117	41	18	tax	tax	NOUN
ijtc-1117	41	19	incentive	incentive	NOUN
ijtc-1117	41	20	policy	policy	NOUN
ijtc-1117	41	21	for	for	ADP
ijtc-1117	41	22	economic	economic	ADJ
ijtc-1117	41	23	recovery	recovery	NOUN
ijtc-1117	41	24	.	.	PUNCT
ijtc-1117	42	1	there	there	PRON
ijtc-1117	42	2	are	be	VERB
ijtc-1117	42	3	several	several	ADJ
ijtc-1117	42	4	studies	study	NOUN
ijtc-1117	42	5	conducted	conduct	VERB
ijtc-1117	42	6	by	by	ADP
ijtc-1117	42	7	researchers	researcher	NOUN
ijtc-1117	42	8	regarding	regard	VERB
ijtc-1117	42	9	tax	tax	NOUN
ijtc-1117	42	10	incentive	incentive	NOUN
ijtc-1117	42	11	policies	policy	NOUN
ijtc-1117	42	12	including	include	VERB
ijtc-1117	42	13	,	,	PUNCT
ijtc-1117	42	14	(	(	PUNCT
ijtc-1117	42	15	liu	liu	PROPN
ijtc-1117	42	16	&	&	CCONJ
ijtc-1117	42	17	mao	mao	PROPN
ijtc-1117	42	18	,	,	PUNCT
ijtc-1117	42	19	2019)produce	2019)produce	NUM
ijtc-1117	42	20	research	research	NOUN
ijtc-1117	42	21	that	that	PRON
ijtc-1117	42	22	says	say	VERB
ijtc-1117	42	23	tax	tax	NOUN
ijtc-1117	42	24	incentives	incentive	NOUN
ijtc-1117	42	25	increase	increase	VERB
ijtc-1117	42	26	investment	investment	NOUN
ijtc-1117	42	27	and	and	CCONJ
ijtc-1117	42	28	company	company	NOUN
ijtc-1117	42	29	productivity	productivity	NOUN
ijtc-1117	42	30	.	.	PUNCT
ijtc-1117	43	1	(	(	PUNCT
ijtc-1117	43	2	tang	tang	PROPN
ijtc-1117	43	3	&	&	CCONJ
ijtc-1117	43	4	wang	wang	PROPN
ijtc-1117	43	5	,	,	PUNCT
ijtc-1117	43	6	2022	2022	NUM
ijtc-1117	43	7	)	)	PUNCT
ijtc-1117	43	8	say	say	VERB
ijtc-1117	43	9	tax	tax	NOUN
ijtc-1117	43	10	incentives	incentive	NOUN
ijtc-1117	43	11	improve	improve	VERB
ijtc-1117	43	12	csr	csr	NOUN
ijtc-1117	43	13	performance	performance	NOUN
ijtc-1117	43	14	through	through	ADP
ijtc-1117	43	15	cash	cash	NOUN
ijtc-1117	43	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	43	17	implementation	implementation	NOUN
ijtc-1117	43	18	of	of	ADP
ijtc-1117	43	19	tax	tax	NOUN
ijtc-1117	43	20	incentives	incentive	NOUN
ijtc-1117	43	21	on	on	ADP
ijtc-1117	43	22	issuers	issuer	NOUN
ijtc-1117	43	23	'	'	PART
ijtc-1117	43	24	financial	financial	ADJ
ijtc-1117	43	25	ratios	ratio	NOUN
ijtc-1117	43	26	:	:	PUNCT
ijtc-1117	43	27	reduction	reduction	NOUN
ijtc-1117	43	28	and	and	CCONJ
ijtc-1117	43	29	reaction	reaction	NOUN
ijtc-1117	43	30	yandes	yande	NOUN
ijtc-1117	43	31	,	,	PUNCT
ijtc-1117	43	32	sunarya	sunarya	NOUN
ijtc-1117	43	33	,	,	PUNCT
ijtc-1117	43	34	muhtarom	muhtarom	NOUN
ijtc-1117	43	35	,	,	PUNCT
ijtc-1117	43	36	and	and	CCONJ
ijtc-1117	43	37	destiana	destiana	PROPN
ijtc-1117	43	38	439	439	NUM
ijtc-1117	43	39	|	|	ADV
ijtc-1117	43	40	ilomata	ilomata	PROPN
ijtc-1117	43	41	international	international	ADJ
ijtc-1117	43	42	journal	journal	NOUN
ijtc-1117	43	43	of	of	ADP
ijtc-1117	43	44	tax	tax	PROPN
ijtc-1117	43	45	&	&	CCONJ
ijtc-1117	43	46	accounting	account	VERB
ijtc-1117	43	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	43	48	savings	saving	NOUN
ijtc-1117	43	49	and	and	CCONJ
ijtc-1117	43	50	pollution	pollution	NOUN
ijtc-1117	43	51	reduction	reduction	NOUN
ijtc-1117	43	52	mechanisms	mechanism	NOUN
ijtc-1117	43	53	.	.	PUNCT
ijtc-1117	44	1	(	(	PUNCT
ijtc-1117	44	2	budiman	budiman	NOUN
ijtc-1117	44	3	et	et	PROPN
ijtc-1117	44	4	al	al	PROPN
ijtc-1117	44	5	.	.	PROPN
ijtc-1117	44	6	,	,	PUNCT
ijtc-1117	44	7	2022	2022	NUM
ijtc-1117	44	8	)	)	PUNCT
ijtc-1117	44	9	the	the	DET
ijtc-1117	44	10	results	result	NOUN
ijtc-1117	44	11	of	of	ADP
ijtc-1117	44	12	his	his	PRON
ijtc-1117	44	13	study	study	NOUN
ijtc-1117	44	14	found	find	VERB
ijtc-1117	44	15	that	that	SCONJ
ijtc-1117	44	16	the	the	DET
ijtc-1117	44	17	knowledge	knowledge	NOUN
ijtc-1117	44	18	of	of	ADP
ijtc-1117	44	19	msme	msme	NOUN
ijtc-1117	44	20	tax	tax	NOUN
ijtc-1117	44	21	compliance	compliance	NOUN
ijtc-1117	44	22	can	can	AUX
ijtc-1117	44	23	be	be	AUX
ijtc-1117	44	24	influenced	influence	VERB
ijtc-1117	44	25	by	by	ADP
ijtc-1117	44	26	tax	tax	NOUN
ijtc-1117	44	27	incentives	incentive	NOUN
ijtc-1117	44	28	.	.	PUNCT
ijtc-1117	45	1	the	the	DET
ijtc-1117	45	2	results	result	NOUN
ijtc-1117	45	3	of	of	ADP
ijtc-1117	45	4	the	the	DET
ijtc-1117	45	5	study	study	NOUN
ijtc-1117	45	6	of	of	ADP
ijtc-1117	45	7	(	(	PUNCT
ijtc-1117	45	8	murtiningtyas	murtiningtyas	NOUN
ijtc-1117	45	9	et	et	PROPN
ijtc-1117	45	10	al	al	PROPN
ijtc-1117	45	11	.	.	PROPN
ijtc-1117	45	12	,	,	PUNCT
ijtc-1117	45	13	2022	2022	NUM
ijtc-1117	45	14	)	)	PUNCT
ijtc-1117	45	15	reads	read	VERB
ijtc-1117	45	16	that	that	SCONJ
ijtc-1117	45	17	the	the	DET
ijtc-1117	45	18	impact	impact	NOUN
ijtc-1117	45	19	of	of	ADP
ijtc-1117	45	20	taxpayer	taxpayer	NOUN
ijtc-1117	45	21	compliance	compliance	NOUN
ijtc-1117	45	22	is	be	AUX
ijtc-1117	45	23	influenced	influence	VERB
ijtc-1117	45	24	by	by	ADP
ijtc-1117	45	25	tax	tax	NOUN
ijtc-1117	45	26	incentive	incentive	NOUN
ijtc-1117	45	27	policies	policy	NOUN
ijtc-1117	45	28	during	during	ADP
ijtc-1117	45	29	the	the	DET
ijtc-1117	45	30	covid-19	covid-19	PROPN
ijtc-1117	45	31	pandemic	pandemic	NOUN
ijtc-1117	45	32	.	.	PUNCT
ijtc-1117	46	1	(	(	PUNCT
ijtc-1117	46	2	ashry	ashry	PROPN
ijtc-1117	46	3	et	et	PROPN
ijtc-1117	46	4	al	al	PROPN
ijtc-1117	46	5	.	.	PROPN
ijtc-1117	46	6	,	,	PUNCT
ijtc-1117	46	7	2022	2022	NUM
ijtc-1117	46	8	)	)	PUNCT
ijtc-1117	46	9	said	say	VERB
ijtc-1117	46	10	in	in	ADP
ijtc-1117	46	11	his	his	PRON
ijtc-1117	46	12	research	research	NOUN
ijtc-1117	46	13	that	that	SCONJ
ijtc-1117	46	14	there	there	PRON
ijtc-1117	46	15	is	be	VERB
ijtc-1117	46	16	a	a	DET
ijtc-1117	46	17	significant	significant	ADJ
ijtc-1117	46	18	effect	effect	NOUN
ijtc-1117	46	19	of	of	ADP
ijtc-1117	46	20	tax	tax	NOUN
ijtc-1117	46	21	incentives	incentive	NOUN
ijtc-1117	46	22	in	in	ADP
ijtc-1117	46	23	attracting	attract	VERB
ijtc-1117	46	24	investment	investment	NOUN
ijtc-1117	46	25	.	.	PUNCT
ijtc-1117	47	1	furthermore	furthermore	ADV
ijtc-1117	47	2	,	,	PUNCT
ijtc-1117	47	3	(	(	PUNCT
ijtc-1117	47	4	aryodamar	aryodamar	PROPN
ijtc-1117	47	5	,	,	PUNCT
ijtc-1117	47	6	2013	2013	NUM
ijtc-1117	47	7	)	)	PUNCT
ijtc-1117	47	8	said	say	VERB
ijtc-1117	47	9	that	that	SCONJ
ijtc-1117	47	10	tax	tax	NOUN
ijtc-1117	47	11	incentives	incentive	NOUN
ijtc-1117	47	12	have	have	VERB
ijtc-1117	47	13	no	no	DET
ijtc-1117	47	14	impact	impact	NOUN
ijtc-1117	47	15	on	on	ADP
ijtc-1117	47	16	the	the	DET
ijtc-1117	47	17	number	number	NOUN
ijtc-1117	47	18	of	of	ADP
ijtc-1117	47	19	companies	company	NOUN
ijtc-1117	47	20	conducting	conduct	VERB
ijtc-1117	47	21	ipos	ipos	NOUN
ijtc-1117	47	22	(	(	PUNCT
ijtc-1117	47	23	initial	initial	ADJ
ijtc-1117	47	24	public	public	ADJ
ijtc-1117	47	25	offerings	offering	NOUN
ijtc-1117	47	26	)	)	PUNCT
ijtc-1117	47	27	.	.	PUNCT
ijtc-1117	48	1	(	(	PUNCT
ijtc-1117	48	2	regita	regita	NOUN
ijtc-1117	48	3	et	et	PROPN
ijtc-1117	48	4	al	al	PROPN
ijtc-1117	48	5	.	.	PROPN
ijtc-1117	48	6	,	,	PUNCT
ijtc-1117	48	7	2022	2022	NUM
ijtc-1117	48	8	)	)	PUNCT
ijtc-1117	48	9	produced	produce	VERB
ijtc-1117	48	10	research	research	NOUN
ijtc-1117	48	11	showing	show	VERB
ijtc-1117	48	12	that	that	SCONJ
ijtc-1117	48	13	the	the	DET
ijtc-1117	48	14	tax	tax	NOUN
ijtc-1117	48	15	incentive	incentive	NOUN
ijtc-1117	48	16	policy	policy	NOUN
ijtc-1117	48	17	has	have	VERB
ijtc-1117	48	18	a	a	DET
ijtc-1117	48	19	positive	positive	ADJ
ijtc-1117	48	20	and	and	CCONJ
ijtc-1117	48	21	significant	significant	ADJ
ijtc-1117	48	22	effect	effect	NOUN
ijtc-1117	48	23	on	on	ADP
ijtc-1117	48	24	the	the	DET
ijtc-1117	48	25	level	level	NOUN
ijtc-1117	48	26	of	of	ADP
ijtc-1117	48	27	compliance	compliance	NOUN
ijtc-1117	48	28	of	of	ADP
ijtc-1117	48	29	op	op	NOUN
ijtc-1117	48	30	(	(	PUNCT
ijtc-1117	48	31	individual	individual	ADJ
ijtc-1117	48	32	)	)	PUNCT
ijtc-1117	48	33	taxpayers	taxpayer	NOUN
ijtc-1117	48	34	who	who	PRON
ijtc-1117	48	35	are	be	AUX
ijtc-1117	48	36	msme	msme	NOUN
ijtc-1117	48	37	actors	actor	NOUN
ijtc-1117	48	38	.	.	PUNCT
ijtc-1117	49	1	(	(	PUNCT
ijtc-1117	49	2	alvi	alvi	PROPN
ijtc-1117	49	3	et	et	PROPN
ijtc-1117	49	4	al	al	PROPN
ijtc-1117	49	5	.	.	PROPN
ijtc-1117	49	6	,	,	PUNCT
ijtc-1117	49	7	2022	2022	NUM
ijtc-1117	49	8	)	)	PUNCT
ijtc-1117	49	9	in	in	ADP
ijtc-1117	49	10	their	their	PRON
ijtc-1117	49	11	research	research	NOUN
ijtc-1117	49	12	obtained	obtain	VERB
ijtc-1117	49	13	results	result	NOUN
ijtc-1117	49	14	that	that	PRON
ijtc-1117	49	15	showed	show	VERB
ijtc-1117	49	16	that	that	SCONJ
ijtc-1117	49	17	tax	tax	NOUN
ijtc-1117	49	18	incentives	incentive	NOUN
ijtc-1117	49	19	had	have	VERB
ijtc-1117	49	20	no	no	DET
ijtc-1117	49	21	impact	impact	NOUN
ijtc-1117	49	22	or	or	CCONJ
ijtc-1117	49	23	effect	effect	NOUN
ijtc-1117	49	24	on	on	ADP
ijtc-1117	49	25	accounting	account	VERB
ijtc-1117	49	26	prudence	prudence	NOUN
ijtc-1117	49	27	.	.	PUNCT
ijtc-1117	50	1	research	research	NOUN
ijtc-1117	50	2	conducted	conduct	VERB
ijtc-1117	50	3	by	by	ADP
ijtc-1117	50	4	(	(	PUNCT
ijtc-1117	50	5	xiao	xiao	PROPN
ijtc-1117	50	6	&	&	CCONJ
ijtc-1117	50	7	zhao	zhao	PROPN
ijtc-1117	50	8	,	,	PUNCT
ijtc-1117	50	9	2022	2022	NUM
ijtc-1117	50	10	)	)	PUNCT
ijtc-1117	50	11	found	find	VERB
ijtc-1117	50	12	that	that	SCONJ
ijtc-1117	50	13	tax	tax	NOUN
ijtc-1117	50	14	incentives	incentive	NOUN
ijtc-1117	50	15	positively	positively	ADV
ijtc-1117	50	16	affect	affect	VERB
ijtc-1117	50	17	the	the	DET
ijtc-1117	50	18	efficiency	efficiency	NOUN
ijtc-1117	50	19	of	of	ADP
ijtc-1117	50	20	corporate	corporate	ADJ
ijtc-1117	50	21	innovation	innovation	NOUN
ijtc-1117	50	22	.	.	PUNCT
ijtc-1117	51	1	(	(	PUNCT
ijtc-1117	51	2	sugiyarti	sugiyarti	PROPN
ijtc-1117	51	3	&	&	CCONJ
ijtc-1117	51	4	rina	rina	PROPN
ijtc-1117	51	5	,	,	PUNCT
ijtc-1117	51	6	2020	2020	NUM
ijtc-1117	51	7	)	)	PUNCT
ijtc-1117	51	8	in	in	ADP
ijtc-1117	51	9	their	their	PRON
ijtc-1117	51	10	research	research	NOUN
ijtc-1117	51	11	revealed	reveal	VERB
ijtc-1117	51	12	that	that	SCONJ
ijtc-1117	51	13	tax	tax	NOUN
ijtc-1117	51	14	incentives	incentive	NOUN
ijtc-1117	51	15	affect	affect	VERB
ijtc-1117	51	16	accounting	account	VERB
ijtc-1117	51	17	conservatism	conservatism	NOUN
ijtc-1117	51	18	.	.	PUNCT
ijtc-1117	52	1	(	(	PUNCT
ijtc-1117	52	2	kinyua	kinyua	PROPN
ijtc-1117	52	3	&	&	CCONJ
ijtc-1117	52	4	okiro	okiro	PROPN
ijtc-1117	52	5	,	,	PUNCT
ijtc-1117	52	6	n.d	n.d	PROPN
ijtc-1117	52	7	.	.	PROPN
ijtc-1117	52	8	)	)	PUNCT
ijtc-1117	53	1	in	in	ADP
ijtc-1117	53	2	their	their	PRON
ijtc-1117	53	3	research	research	NOUN
ijtc-1117	53	4	found	find	VERB
ijtc-1117	53	5	that	that	SCONJ
ijtc-1117	53	6	tax	tax	NOUN
ijtc-1117	53	7	incentives	incentive	NOUN
ijtc-1117	53	8	have	have	VERB
ijtc-1117	53	9	a	a	DET
ijtc-1117	53	10	positive	positive	ADJ
ijtc-1117	53	11	impact	impact	NOUN
ijtc-1117	53	12	on	on	ADP
ijtc-1117	53	13	the	the	DET
ijtc-1117	53	14	financial	financial	ADJ
ijtc-1117	53	15	performance	performance	NOUN
ijtc-1117	53	16	of	of	ADP
ijtc-1117	53	17	savings	saving	NOUN
ijtc-1117	53	18	and	and	CCONJ
ijtc-1117	53	19	loan	loan	NOUN
ijtc-1117	53	20	cooperatives	cooperative	NOUN
ijtc-1117	53	21	in	in	ADP
ijtc-1117	53	22	kenya	kenya	PROPN
ijtc-1117	53	23	.	.	PUNCT
ijtc-1117	54	1	according	accord	VERB
ijtc-1117	54	2	to	to	ADP
ijtc-1117	54	3	(	(	PUNCT
ijtc-1117	54	4	hanita	hanita	X
ijtc-1117	54	5	et	et	PROPN
ijtc-1117	54	6	al	al	PROPN
ijtc-1117	54	7	.	.	PROPN
ijtc-1117	54	8	,	,	PUNCT
ijtc-1117	54	9	n.d	n.d	PROPN
ijtc-1117	54	10	.	.	PROPN
ijtc-1117	54	11	)	)	PUNCT
ijtc-1117	54	12	in	in	ADP
ijtc-1117	54	13	their	their	PRON
ijtc-1117	54	14	research	research	NOUN
ijtc-1117	54	15	suggested	suggest	VERB
ijtc-1117	54	16	that	that	SCONJ
ijtc-1117	54	17	during	during	ADP
ijtc-1117	54	18	the	the	DET
ijtc-1117	54	19	covid-19	covid-19	PROPN
ijtc-1117	54	20	virus	virus	NOUN
ijtc-1117	54	21	pandemic	pandemic	ADJ
ijtc-1117	54	22	,	,	PUNCT
ijtc-1117	54	23	motor	motor	NOUN
ijtc-1117	54	24	vehicle	vehicle	NOUN
ijtc-1117	54	25	tax	tax	NOUN
ijtc-1117	54	26	incentives	incentive	NOUN
ijtc-1117	54	27	had	have	VERB
ijtc-1117	54	28	a	a	DET
ijtc-1117	54	29	significant	significant	ADJ
ijtc-1117	54	30	impact	impact	NOUN
ijtc-1117	54	31	on	on	ADP
ijtc-1117	54	32	the	the	DET
ijtc-1117	54	33	level	level	NOUN
ijtc-1117	54	34	of	of	ADP
ijtc-1117	54	35	compliance	compliance	NOUN
ijtc-1117	54	36	of	of	ADP
ijtc-1117	54	37	taxpayers	taxpayer	NOUN
ijtc-1117	54	38	when	when	SCONJ
ijtc-1117	54	39	paying	pay	VERB
ijtc-1117	54	40	motor	motor	NOUN
ijtc-1117	54	41	vehicle	vehicle	NOUN
ijtc-1117	54	42	taxes	taxis	NOUN
ijtc-1117	54	43	.	.	PUNCT
ijtc-1117	55	1	furthermore	furthermore	ADV
ijtc-1117	55	2	,	,	PUNCT
ijtc-1117	55	3	research	research	NOUN
ijtc-1117	55	4	by	by	ADP
ijtc-1117	55	5	(	(	PUNCT
ijtc-1117	55	6	auliansyah	auliansyah	PROPN
ijtc-1117	55	7	&	&	CCONJ
ijtc-1117	55	8	rachmawati	rachmawati	PROPN
ijtc-1117	55	9	,	,	PUNCT
ijtc-1117	55	10	2022	2022	NUM
ijtc-1117	55	11	)	)	PUNCT
ijtc-1117	55	12	in	in	ADP
ijtc-1117	55	13	their	their	PRON
ijtc-1117	55	14	study	study	NOUN
ijtc-1117	55	15	explained	explain	VERB
ijtc-1117	55	16	that	that	SCONJ
ijtc-1117	55	17	the	the	DET
ijtc-1117	55	18	tax	tax	NOUN
ijtc-1117	55	19	incentive	incentive	NOUN
ijtc-1117	55	20	deduction	deduction	NOUN
ijtc-1117	55	21	variable	variable	NOUN
ijtc-1117	55	22	during	during	ADP
ijtc-1117	55	23	the	the	DET
ijtc-1117	55	24	covid-19	covid-19	PROPN
ijtc-1117	55	25	situation	situation	NOUN
ijtc-1117	55	26	had	have	VERB
ijtc-1117	55	27	a	a	DET
ijtc-1117	55	28	negative	negative	ADJ
ijtc-1117	55	29	and	and	CCONJ
ijtc-1117	55	30	significant	significant	ADJ
ijtc-1117	55	31	impact	impact	NOUN
ijtc-1117	55	32	on	on	ADP
ijtc-1117	55	33	company	company	NOUN
ijtc-1117	55	34	valuation	valuation	NOUN
ijtc-1117	55	35	.	.	PUNCT
ijtc-1117	56	1	the	the	DET
ijtc-1117	56	2	next	next	ADJ
ijtc-1117	56	3	study	study	NOUN
ijtc-1117	56	4	was	be	AUX
ijtc-1117	56	5	conducted	conduct	VERB
ijtc-1117	56	6	by	by	ADP
ijtc-1117	56	7	(	(	PUNCT
ijtc-1117	56	8	abdelhakim	abdelhakim	PROPN
ijtc-1117	56	9	&	&	CCONJ
ijtc-1117	56	10	zouaghi	zouaghi	PROPN
ijtc-1117	56	11	,	,	PUNCT
ijtc-1117	56	12	2022	2022	NUM
ijtc-1117	56	13	)	)	PUNCT
ijtc-1117	56	14	where	where	SCONJ
ijtc-1117	56	15	the	the	DET
ijtc-1117	56	16	results	result	NOUN
ijtc-1117	56	17	showed	show	VERB
ijtc-1117	56	18	that	that	SCONJ
ijtc-1117	56	19	tax	tax	NOUN
ijtc-1117	56	20	incentives	incentive	NOUN
ijtc-1117	56	21	had	have	VERB
ijtc-1117	56	22	a	a	DET
ijtc-1117	56	23	significant	significant	ADJ
ijtc-1117	56	24	impact	impact	NOUN
ijtc-1117	56	25	on	on	ADP
ijtc-1117	56	26	financial	financial	ADJ
ijtc-1117	56	27	performance	performance	NOUN
ijtc-1117	56	28	in	in	ADP
ijtc-1117	56	29	tunisian	tunisian	ADJ
ijtc-1117	56	30	companies	company	NOUN
ijtc-1117	56	31	.	.	PUNCT
ijtc-1117	57	1	the	the	DET
ijtc-1117	57	2	study	study	NOUN
ijtc-1117	57	3	conducted	conduct	VERB
ijtc-1117	57	4	by	by	ADP
ijtc-1117	57	5	(	(	PUNCT
ijtc-1117	57	6	deyganto	deyganto	NOUN
ijtc-1117	57	7	,	,	PUNCT
ijtc-1117	57	8	2022	2022	NUM
ijtc-1117	57	9	)	)	PUNCT
ijtc-1117	57	10	resulted	result	VERB
ijtc-1117	57	11	in	in	ADP
ijtc-1117	57	12	a	a	DET
ijtc-1117	57	13	study	study	NOUN
ijtc-1117	57	14	that	that	SCONJ
ijtc-1117	57	15	tax	tax	NOUN
ijtc-1117	57	16	incentives	incentive	NOUN
ijtc-1117	57	17	consisting	consist	VERB
ijtc-1117	57	18	of	of	ADP
ijtc-1117	57	19	tax	tax	NOUN
ijtc-1117	57	20	holidays	holiday	NOUN
ijtc-1117	57	21	,	,	PUNCT
ijtc-1117	57	22	tax	tax	NOUN
ijtc-1117	57	23	allowances	allowance	NOUN
ijtc-1117	57	24	,	,	PUNCT
ijtc-1117	57	25	reduced	reduce	VERB
ijtc-1117	57	26	costs	cost	NOUN
ijtc-1117	57	27	or	or	CCONJ
ijtc-1117	57	28	tax	tax	NOUN
ijtc-1117	57	29	rates	rate	NOUN
ijtc-1117	57	30	,	,	PUNCT
ijtc-1117	57	31	accelerated	accelerate	VERB
ijtc-1117	57	32	depreciation	depreciation	NOUN
ijtc-1117	57	33	,	,	PUNCT
ijtc-1117	57	34	loss	loss	NOUN
ijtc-1117	57	35	carry	carry	VERB
ijtc-1117	57	36	forward	forward	ADV
ijtc-1117	57	37	,	,	PUNCT
ijtc-1117	57	38	and	and	CCONJ
ijtc-1117	57	39	tax	tax	NOUN
ijtc-1117	57	40	exemptions	exemption	NOUN
ijtc-1117	57	41	have	have	VERB
ijtc-1117	57	42	a	a	DET
ijtc-1117	57	43	positive	positive	ADJ
ijtc-1117	57	44	and	and	CCONJ
ijtc-1117	57	45	statistically	statistically	ADV
ijtc-1117	57	46	significant	significant	ADJ
ijtc-1117	57	47	impact	impact	NOUN
ijtc-1117	57	48	on	on	ADP
ijtc-1117	57	49	the	the	DET
ijtc-1117	57	50	sustainability	sustainability	NOUN
ijtc-1117	57	51	of	of	ADP
ijtc-1117	57	52	msmes	msme	NOUN
ijtc-1117	57	53	.	.	PUNCT
ijtc-1117	58	1	a	a	DET
ijtc-1117	58	2	study	study	NOUN
ijtc-1117	58	3	conducted	conduct	VERB
ijtc-1117	58	4	by	by	ADP
ijtc-1117	58	5	(	(	PUNCT
ijtc-1117	58	6	arius	arius	NOUN
ijtc-1117	58	7	,	,	PUNCT
ijtc-1117	58	8	2022	2022	NUM
ijtc-1117	58	9	)	)	PUNCT
ijtc-1117	58	10	found	find	VERB
ijtc-1117	58	11	that	that	SCONJ
ijtc-1117	58	12	the	the	DET
ijtc-1117	58	13	results	result	NOUN
ijtc-1117	58	14	of	of	ADP
ijtc-1117	58	15	the	the	DET
ijtc-1117	58	16	study	study	NOUN
ijtc-1117	58	17	showed	show	VERB
ijtc-1117	58	18	a	a	DET
ijtc-1117	58	19	difference	difference	NOUN
ijtc-1117	58	20	in	in	ADP
ijtc-1117	58	21	financial	financial	ADJ
ijtc-1117	58	22	performance	performance	NOUN
ijtc-1117	58	23	on	on	ADP
ijtc-1117	58	24	the	the	DET
ijtc-1117	58	25	variables	variable	NOUN
ijtc-1117	58	26	of	of	ADP
ijtc-1117	58	27	far	far	ADV
ijtc-1117	58	28	,	,	PUNCT
ijtc-1117	58	29	roa	roa	PROPN
ijtc-1117	58	30	,	,	PUNCT
ijtc-1117	58	31	and	and	CCONJ
ijtc-1117	58	32	roe	roe	PROPN
ijtc-1117	58	33	of	of	ADP
ijtc-1117	58	34	finance	finance	NOUN
ijtc-1117	58	35	companies	company	NOUN
ijtc-1117	58	36	in	in	ADP
ijtc-1117	58	37	indonesia	indonesia	PROPN
ijtc-1117	58	38	before	before	ADP
ijtc-1117	58	39	and	and	CCONJ
ijtc-1117	58	40	after	after	ADP
ijtc-1117	58	41	the	the	DET
ijtc-1117	58	42	implementation	implementation	NOUN
ijtc-1117	58	43	of	of	ADP
ijtc-1117	58	44	tax	tax	NOUN
ijtc-1117	58	45	incentives	incentive	NOUN
ijtc-1117	58	46	,	,	PUNCT
ijtc-1117	58	47	but	but	CCONJ
ijtc-1117	58	48	there	there	PRON
ijtc-1117	58	49	was	be	VERB
ijtc-1117	58	50	no	no	DET
ijtc-1117	58	51	significant	significant	ADJ
ijtc-1117	58	52	difference	difference	NOUN
ijtc-1117	58	53	in	in	ADP
ijtc-1117	58	54	npf	npf	PROPN
ijtc-1117	58	55	before	before	ADV
ijtc-1117	58	56	and	and	CCONJ
ijtc-1117	58	57	after	after	ADP
ijtc-1117	58	58	the	the	DET
ijtc-1117	58	59	implementation	implementation	NOUN
ijtc-1117	58	60	of	of	ADP
ijtc-1117	58	61	tax	tax	NOUN
ijtc-1117	58	62	incentives	incentive	NOUN
ijtc-1117	58	63	.	.	PUNCT
ijtc-1117	59	1	furthermore	furthermore	ADV
ijtc-1117	59	2	,	,	PUNCT
ijtc-1117	59	3	research	research	NOUN
ijtc-1117	59	4	conducted	conduct	VERB
ijtc-1117	59	5	by	by	ADP
ijtc-1117	59	6	(	(	PUNCT
ijtc-1117	59	7	agustin	agustin	PROPN
ijtc-1117	59	8	&	&	CCONJ
ijtc-1117	59	9	djunaidy	djunaidy	PROPN
ijtc-1117	59	10	,	,	PUNCT
ijtc-1117	59	11	2022	2022	NUM
ijtc-1117	59	12	)	)	PUNCT
ijtc-1117	59	13	obtained	obtain	VERB
ijtc-1117	59	14	study	study	NOUN
ijtc-1117	59	15	results	result	NOUN
ijtc-1117	59	16	showing	show	VERB
ijtc-1117	59	17	that	that	SCONJ
ijtc-1117	59	18	tax	tax	NOUN
ijtc-1117	59	19	incentives	incentive	NOUN
ijtc-1117	59	20	have	have	VERB
ijtc-1117	59	21	a	a	DET
ijtc-1117	59	22	positive	positive	ADJ
ijtc-1117	59	23	influence	influence	NOUN
ijtc-1117	59	24	on	on	ADP
ijtc-1117	59	25	the	the	DET
ijtc-1117	59	26	level	level	NOUN
ijtc-1117	59	27	of	of	ADP
ijtc-1117	59	28	wp	wp	PROPN
ijtc-1117	59	29	(	(	PUNCT
ijtc-1117	59	30	taxpayer	taxpayer	NOUN
ijtc-1117	59	31	)	)	PUNCT
ijtc-1117	59	32	compliance	compliance	NOUN
ijtc-1117	59	33	.	.	PUNCT
ijtc-1117	60	1	(	(	PUNCT
ijtc-1117	60	2	septiani	septiani	PROPN
ijtc-1117	60	3	&	&	CCONJ
ijtc-1117	60	4	tjaraka	tjaraka	NOUN
ijtc-1117	60	5	,	,	PUNCT
ijtc-1117	60	6	2021	2021	NUM
ijtc-1117	60	7	)	)	PUNCT
ijtc-1117	60	8	in	in	ADP
ijtc-1117	60	9	the	the	DET
ijtc-1117	60	10	research	research	NOUN
ijtc-1117	60	11	results	result	NOUN
ijtc-1117	60	12	show	show	VERB
ijtc-1117	60	13	that	that	SCONJ
ijtc-1117	60	14	tax	tax	NOUN
ijtc-1117	60	15	incentives	incentive	NOUN
ijtc-1117	60	16	directly	directly	ADV
ijtc-1117	60	17	have	have	VERB
ijtc-1117	60	18	a	a	DET
ijtc-1117	60	19	positive	positive	ADJ
ijtc-1117	60	20	effect	effect	NOUN
ijtc-1117	60	21	on	on	ADP
ijtc-1117	60	22	stock	stock	NOUN
ijtc-1117	60	23	trading	trading	NOUN
ijtc-1117	60	24	volume	volume	NOUN
ijtc-1117	60	25	,	,	PUNCT
ijtc-1117	60	26	as	as	SCONJ
ijtc-1117	60	27	indicated	indicate	VERB
ijtc-1117	60	28	by	by	ADP
ijtc-1117	60	29	the	the	DET
ijtc-1117	60	30	positive	positive	ADJ
ijtc-1117	60	31	coefficient	coefficient	NOUN
ijtc-1117	60	32	results	result	NOUN
ijtc-1117	60	33	.	.	PUNCT
ijtc-1117	61	1	according	accord	VERB
ijtc-1117	61	2	to	to	ADP
ijtc-1117	61	3	research	research	NOUN
ijtc-1117	61	4	by	by	ADP
ijtc-1117	61	5	(	(	PUNCT
ijtc-1117	61	6	ifieliano	ifieliano	ADV
ijtc-1117	61	7	et	et	PROPN
ijtc-1117	61	8	al	al	PROPN
ijtc-1117	61	9	.	.	PROPN
ijtc-1117	61	10	,	,	PUNCT
ijtc-1117	61	11	2022	2022	NUM
ijtc-1117	61	12	)	)	PUNCT
ijtc-1117	61	13	said	say	VERB
ijtc-1117	61	14	that	that	SCONJ
ijtc-1117	61	15	the	the	DET
ijtc-1117	61	16	income	income	NOUN
ijtc-1117	61	17	tax	tax	NOUN
ijtc-1117	61	18	incentive	incentive	NOUN
ijtc-1117	61	19	discount	discount	NOUN
ijtc-1117	61	20	policy	policy	NOUN
ijtc-1117	61	21	did	do	AUX
ijtc-1117	61	22	not	not	PART
ijtc-1117	61	23	directly	directly	ADV
ijtc-1117	61	24	affect	affect	VERB
ijtc-1117	61	25	the	the	DET
ijtc-1117	61	26	right	right	ADJ
ijtc-1117	61	27	issue	issue	NOUN
ijtc-1117	61	28	corporate	corporate	ADJ
ijtc-1117	61	29	action	action	NOUN
ijtc-1117	61	30	.	.	PUNCT
ijtc-1117	62	1	turning	turn	VERB
ijtc-1117	62	2	to	to	ADP
ijtc-1117	62	3	the	the	DET
ijtc-1117	62	4	research	research	NOUN
ijtc-1117	62	5	conducted	conduct	VERB
ijtc-1117	62	6	by	by	ADP
ijtc-1117	62	7	(	(	PUNCT
ijtc-1117	62	8	suryani	suryani	PROPN
ijtc-1117	62	9	&	&	CCONJ
ijtc-1117	62	10	noviari	noviari	NOUN
ijtc-1117	62	11	,	,	PUNCT
ijtc-1117	62	12	2023	2023	NUM
ijtc-1117	62	13	)	)	PUNCT
ijtc-1117	62	14	said	say	VERB
ijtc-1117	62	15	the	the	DET
ijtc-1117	62	16	market	market	NOUN
ijtc-1117	62	17	did	do	AUX
ijtc-1117	62	18	not	not	PART
ijtc-1117	62	19	react	react	VERB
ijtc-1117	62	20	significantly	significantly	ADV
ijtc-1117	62	21	on	on	ADP
ijtc-1117	62	22	the	the	DET
ijtc-1117	62	23	days	day	NOUN
ijtc-1117	62	24	around	around	ADP
ijtc-1117	62	25	the	the	DET
ijtc-1117	62	26	announcement	announcement	NOUN
ijtc-1117	62	27	of	of	ADP
ijtc-1117	62	28	the	the	DET
ijtc-1117	62	29	sales	sale	NOUN
ijtc-1117	62	30	tax	tax	NOUN
ijtc-1117	62	31	incentive	incentive	NOUN
ijtc-1117	62	32	policy	policy	NOUN
ijtc-1117	62	33	on	on	ADP
ijtc-1117	62	34	luxury	luxury	NOUN
ijtc-1117	62	35	goods	good	NOUN
ijtc-1117	62	36	,	,	PUNCT
ijtc-1117	62	37	as	as	SCONJ
ijtc-1117	62	38	measured	measure	VERB
ijtc-1117	62	39	by	by	ADP
ijtc-1117	62	40	abnormal	abnormal	ADJ
ijtc-1117	62	41	returns	return	NOUN
ijtc-1117	62	42	.	.	PUNCT
ijtc-1117	63	1	the	the	DET
ijtc-1117	63	2	latest	late	ADJ
ijtc-1117	63	3	research	research	NOUN
ijtc-1117	63	4	conducted	conduct	VERB
ijtc-1117	63	5	by	by	ADP
ijtc-1117	63	6	(	(	PUNCT
ijtc-1117	63	7	ispriyarso	ispriyarso	PROPN
ijtc-1117	63	8	&	&	CCONJ
ijtc-1117	63	9	wibawa	wibawa	PROPN
ijtc-1117	63	10	,	,	PUNCT
ijtc-1117	63	11	n.d	n.d	PROPN
ijtc-1117	63	12	.	.	PROPN
ijtc-1117	63	13	)	)	PUNCT
ijtc-1117	63	14	is	be	AUX
ijtc-1117	63	15	quite	quite	ADV
ijtc-1117	63	16	interesting	interesting	ADJ
ijtc-1117	63	17	,	,	PUNCT
ijtc-1117	63	18	where	where	SCONJ
ijtc-1117	63	19	the	the	DET
ijtc-1117	63	20	results	result	NOUN
ijtc-1117	63	21	of	of	ADP
ijtc-1117	63	22	his	his	PRON
ijtc-1117	63	23	research	research	NOUN
ijtc-1117	63	24	show	show	VERB
ijtc-1117	63	25	that	that	SCONJ
ijtc-1117	63	26	the	the	DET
ijtc-1117	63	27	majority	majority	NOUN
ijtc-1117	63	28	of	of	ADP
ijtc-1117	63	29	respondents	respondent	NOUN
ijtc-1117	63	30	or	or	CCONJ
ijtc-1117	63	31	most	most	ADJ
ijtc-1117	63	32	of	of	ADP
ijtc-1117	63	33	the	the	DET
ijtc-1117	63	34	respondents	respondent	NOUN
ijtc-1117	63	35	interviewed	interview	VERB
ijtc-1117	63	36	have	have	AUX
ijtc-1117	63	37	not	not	PART
ijtc-1117	63	38	utilized	utilize	VERB
ijtc-1117	63	39	these	these	DET
ijtc-1117	63	40	tax	tax	NOUN
ijtc-1117	63	41	incentives	incentive	NOUN
ijtc-1117	63	42	due	due	ADP
ijtc-1117	63	43	to	to	ADP
ijtc-1117	63	44	ignorance	ignorance	NOUN
ijtc-1117	63	45	of	of	ADP
ijtc-1117	63	46	the	the	DET
ijtc-1117	63	47	incentives	incentive	NOUN
ijtc-1117	63	48	,	,	PUNCT
ijtc-1117	63	49	lack	lack	NOUN
ijtc-1117	63	50	of	of	ADP
ijtc-1117	63	51	understanding	understanding	NOUN
ijtc-1117	63	52	of	of	ADP
ijtc-1117	63	53	the	the	DET
ijtc-1117	63	54	procedures	procedure	NOUN
ijtc-1117	63	55	,	,	PUNCT
ijtc-1117	63	56	and	and	CCONJ
ijtc-1117	63	57	so	so	ADV
ijtc-1117	63	58	on	on	ADV
ijtc-1117	63	59	.	.	PUNCT
ijtc-1117	64	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	64	2	implementation	implementation	NOUN
ijtc-1117	64	3	of	of	ADP
ijtc-1117	64	4	tax	tax	NOUN
ijtc-1117	64	5	incentives	incentive	NOUN
ijtc-1117	64	6	on	on	ADP
ijtc-1117	64	7	issuers	issuer	NOUN
ijtc-1117	64	8	'	'	PART
ijtc-1117	64	9	financial	financial	ADJ
ijtc-1117	64	10	ratios	ratio	NOUN
ijtc-1117	64	11	:	:	PUNCT
ijtc-1117	64	12	reduction	reduction	NOUN
ijtc-1117	64	13	and	and	CCONJ
ijtc-1117	64	14	reaction	reaction	NOUN
ijtc-1117	64	15	yandes	yande	NOUN
ijtc-1117	64	16	,	,	PUNCT
ijtc-1117	64	17	sunarya	sunarya	NOUN
ijtc-1117	64	18	,	,	PUNCT
ijtc-1117	64	19	muhtarom	muhtarom	NOUN
ijtc-1117	64	20	,	,	PUNCT
ijtc-1117	64	21	and	and	CCONJ
ijtc-1117	64	22	destiana	destiana	NOUN
ijtc-1117	64	23	440	440	NUM
ijtc-1117	64	24	|	|	ADV
ijtc-1117	64	25	ilomata	ilomata	PROPN
ijtc-1117	64	26	international	international	ADJ
ijtc-1117	64	27	journal	journal	NOUN
ijtc-1117	64	28	of	of	ADP
ijtc-1117	64	29	tax	tax	PROPN
ijtc-1117	64	30	&	&	CCONJ
ijtc-1117	64	31	accounting	accounting	PROPN
ijtc-1117	64	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	64	33	looking	look	VERB
ijtc-1117	64	34	at	at	ADP
ijtc-1117	64	35	some	some	PRON
ijtc-1117	64	36	of	of	ADP
ijtc-1117	64	37	these	these	DET
ijtc-1117	64	38	studies	study	NOUN
ijtc-1117	64	39	or	or	CCONJ
ijtc-1117	64	40	studies	study	NOUN
ijtc-1117	64	41	,	,	PUNCT
ijtc-1117	64	42	it	it	PRON
ijtc-1117	64	43	turns	turn	VERB
ijtc-1117	64	44	out	out	ADP
ijtc-1117	64	45	that	that	SCONJ
ijtc-1117	64	46	the	the	DET
ijtc-1117	64	47	application	application	NOUN
ijtc-1117	64	48	of	of	ADP
ijtc-1117	64	49	tax	tax	NOUN
ijtc-1117	64	50	incentive	incentive	NOUN
ijtc-1117	64	51	policies	policy	NOUN
ijtc-1117	64	52	is	be	AUX
ijtc-1117	64	53	more	more	ADV
ijtc-1117	64	54	focused	focused	ADJ
ijtc-1117	64	55	on	on	ADP
ijtc-1117	64	56	activities	activity	NOUN
ijtc-1117	64	57	in	in	ADP
ijtc-1117	64	58	the	the	DET
ijtc-1117	64	59	economic	economic	ADJ
ijtc-1117	64	60	and	and	CCONJ
ijtc-1117	64	61	financial	financial	ADJ
ijtc-1117	64	62	sectors	sector	NOUN
ijtc-1117	64	63	.	.	PUNCT
ijtc-1117	65	1	in	in	ADP
ijtc-1117	65	2	line	line	NOUN
ijtc-1117	65	3	with	with	ADP
ijtc-1117	65	4	this	this	PRON
ijtc-1117	65	5	,	,	PUNCT
ijtc-1117	65	6	that	that	SCONJ
ijtc-1117	65	7	indonesia	indonesia	PROPN
ijtc-1117	65	8	's	's	PART
ijtc-1117	65	9	economic	economic	ADJ
ijtc-1117	65	10	and	and	CCONJ
ijtc-1117	65	11	financial	financial	ADJ
ijtc-1117	65	12	conditions	condition	NOUN
ijtc-1117	65	13	during	during	ADP
ijtc-1117	65	14	this	this	DET
ijtc-1117	65	15	time	time	NOUN
ijtc-1117	65	16	span	span	NOUN
ijtc-1117	65	17	were	be	AUX
ijtc-1117	65	18	tested	test	VERB
ijtc-1117	65	19	by	by	ADP
ijtc-1117	65	20	the	the	DET
ijtc-1117	65	21	conditions	condition	NOUN
ijtc-1117	65	22	of	of	ADP
ijtc-1117	65	23	the	the	DET
ijtc-1117	65	24	covid-19	covid-19	PROPN
ijtc-1117	65	25	outbreak	outbreak	NOUN
ijtc-1117	65	26	,	,	PUNCT
ijtc-1117	65	27	including	include	VERB
ijtc-1117	65	28	especially	especially	ADV
ijtc-1117	65	29	in	in	ADP
ijtc-1117	65	30	activities	activity	NOUN
ijtc-1117	65	31	in	in	ADP
ijtc-1117	65	32	the	the	DET
ijtc-1117	65	33	capital	capital	NOUN
ijtc-1117	65	34	market	market	NOUN
ijtc-1117	65	35	commonly	commonly	ADV
ijtc-1117	65	36	known	know	VERB
ijtc-1117	65	37	as	as	ADP
ijtc-1117	65	38	the	the	DET
ijtc-1117	65	39	indonesia	indonesia	PROPN
ijtc-1117	65	40	stock	stock	PROPN
ijtc-1117	65	41	exchange	exchange	PROPN
ijtc-1117	65	42	(	(	PUNCT
ijtc-1117	65	43	idx	idx	PROPN
ijtc-1117	65	44	)	)	PUNCT
ijtc-1117	65	45	which	which	PRON
ijtc-1117	65	46	may	may	AUX
ijtc-1117	65	47	have	have	VERB
ijtc-1117	65	48	an	an	DET
ijtc-1117	65	49	impact	impact	NOUN
ijtc-1117	65	50	on	on	ADP
ijtc-1117	65	51	the	the	DET
ijtc-1117	65	52	financial	financial	ADJ
ijtc-1117	65	53	ratio	ratio	NOUN
ijtc-1117	65	54	(	(	PUNCT
ijtc-1117	65	55	roe	roe	NOUN
ijtc-1117	65	56	)	)	PUNCT
ijtc-1117	65	57	of	of	ADP
ijtc-1117	65	58	issuers	issuer	NOUN
ijtc-1117	65	59	'	'	PART
ijtc-1117	65	60	shares	share	NOUN
ijtc-1117	65	61	in	in	ADP
ijtc-1117	65	62	the	the	DET
ijtc-1117	65	63	capital	capital	NOUN
ijtc-1117	65	64	market	market	NOUN
ijtc-1117	65	65	as	as	SCONJ
ijtc-1117	65	66	seen	see	VERB
ijtc-1117	65	67	from	from	ADP
ijtc-1117	65	68	the	the	DET
ijtc-1117	65	69	free	free	ADJ
ijtc-1117	65	70	fall	fall	NOUN
ijtc-1117	65	71	of	of	ADP
ijtc-1117	65	72	issuers	issuer	NOUN
ijtc-1117	65	73	'	'	PART
ijtc-1117	65	74	share	share	NOUN
ijtc-1117	65	75	prices	price	NOUN
ijtc-1117	65	76	in	in	ADP
ijtc-1117	65	77	march	march	PROPN
ijtc-1117	65	78	2020	2020	NUM
ijtc-1117	65	79	.	.	PUNCT
ijtc-1117	66	1	we	we	PRON
ijtc-1117	66	2	know	know	VERB
ijtc-1117	66	3	that	that	SCONJ
ijtc-1117	66	4	in	in	ADP
ijtc-1117	66	5	the	the	DET
ijtc-1117	66	6	activities	activity	NOUN
ijtc-1117	66	7	of	of	ADP
ijtc-1117	66	8	the	the	DET
ijtc-1117	66	9	capital	capital	NOUN
ijtc-1117	66	10	market	market	NOUN
ijtc-1117	66	11	there	there	PRON
ijtc-1117	66	12	are	be	VERB
ijtc-1117	66	13	two	two	NUM
ijtc-1117	66	14	main	main	ADJ
ijtc-1117	66	15	things	thing	NOUN
ijtc-1117	66	16	that	that	PRON
ijtc-1117	66	17	run	run	VERB
ijtc-1117	66	18	,	,	PUNCT
ijtc-1117	66	19	namely	namely	ADV
ijtc-1117	66	20	first	first	ADV
ijtc-1117	66	21	the	the	DET
ijtc-1117	66	22	economic	economic	ADJ
ijtc-1117	66	23	function	function	NOUN
ijtc-1117	66	24	and	and	CCONJ
ijtc-1117	66	25	the	the	DET
ijtc-1117	66	26	financial	financial	ADJ
ijtc-1117	66	27	function	function	NOUN
ijtc-1117	66	28	(	(	PUNCT
ijtc-1117	66	29	nurhaliza	nurhaliza	NOUN
ijtc-1117	66	30	,	,	PUNCT
ijtc-1117	66	31	2021	2021	NUM
ijtc-1117	66	32	)	)	PUNCT
ijtc-1117	66	33	.	.	PUNCT
ijtc-1117	67	1	during	during	ADP
ijtc-1117	67	2	that	that	DET
ijtc-1117	67	3	period	period	NOUN
ijtc-1117	67	4	,	,	PUNCT
ijtc-1117	67	5	the	the	DET
ijtc-1117	67	6	indonesian	indonesian	ADJ
ijtc-1117	67	7	government	government	NOUN
ijtc-1117	67	8	made	make	VERB
ijtc-1117	67	9	a	a	DET
ijtc-1117	67	10	strategy	strategy	NOUN
ijtc-1117	67	11	to	to	PART
ijtc-1117	67	12	overcome	overcome	VERB
ijtc-1117	67	13	this	this	DET
ijtc-1117	67	14	situation	situation	NOUN
ijtc-1117	67	15	by	by	ADP
ijtc-1117	67	16	making	make	VERB
ijtc-1117	67	17	a	a	DET
ijtc-1117	67	18	tax	tax	NOUN
ijtc-1117	67	19	incentive	incentive	NOUN
ijtc-1117	67	20	policy	policy	NOUN
ijtc-1117	67	21	for	for	ADP
ijtc-1117	67	22	the	the	DET
ijtc-1117	67	23	shares	share	NOUN
ijtc-1117	67	24	of	of	ADP
ijtc-1117	67	25	issuers	issuer	NOUN
ijtc-1117	67	26	in	in	ADP
ijtc-1117	67	27	the	the	DET
ijtc-1117	67	28	indonesia	indonesia	PROPN
ijtc-1117	67	29	composite	composite	ADJ
ijtc-1117	67	30	index	index	NOUN
ijtc-1117	67	31	(	(	PUNCT
ijtc-1117	67	32	ici	ici	PROPN
ijtc-1117	67	33	)	)	PUNCT
ijtc-1117	67	34	under	under	ADP
ijtc-1117	67	35	the	the	DET
ijtc-1117	67	36	auspices	auspex	NOUN
ijtc-1117	67	37	of	of	ADP
ijtc-1117	67	38	the	the	DET
ijtc-1117	67	39	indonesia	indonesia	PROPN
ijtc-1117	67	40	stock	stock	PROPN
ijtc-1117	67	41	exchange	exchange	PROPN
ijtc-1117	67	42	(	(	PUNCT
ijtc-1117	67	43	idx	idx	PROPN
ijtc-1117	67	44	)	)	PUNCT
ijtc-1117	67	45	capital	capital	NOUN
ijtc-1117	67	46	market	market	NOUN
ijtc-1117	67	47	,	,	PUNCT
ijtc-1117	67	48	including	include	VERB
ijtc-1117	67	49	the	the	DET
ijtc-1117	67	50	regulation	regulation	NOUN
ijtc-1117	67	51	of	of	ADP
ijtc-1117	67	52	the	the	DET
ijtc-1117	67	53	minister	minister	NOUN
ijtc-1117	67	54	of	of	ADP
ijtc-1117	67	55	finance	finance	NOUN
ijtc-1117	67	56	of	of	ADP
ijtc-1117	67	57	the	the	DET
ijtc-1117	67	58	republic	republic	NOUN
ijtc-1117	67	59	of	of	ADP
ijtc-1117	67	60	indonesia	indonesia	PROPN
ijtc-1117	67	61	number	number	NOUN
ijtc-1117	67	62	123	123	NUM
ijtc-1117	67	63	/pmk.03	/pmk.03	NOUN
ijtc-1117	68	1	/2020	/2020	PUNCT
ijtc-1117	69	1	regarding	regard	VERB
ijtc-1117	69	2	the	the	DET
ijtc-1117	69	3	form	form	NOUN
ijtc-1117	69	4	and	and	CCONJ
ijtc-1117	69	5	procedures	procedure	NOUN
ijtc-1117	69	6	for	for	ADP
ijtc-1117	69	7	submitting	submit	VERB
ijtc-1117	69	8	reports	report	NOUN
ijtc-1117	69	9	and	and	CCONJ
ijtc-1117	69	10	taxpayer	taxpayer	NOUN
ijtc-1117	69	11	lists	list	NOUN
ijtc-1117	69	12	in	in	ADP
ijtc-1117	69	13	the	the	DET
ijtc-1117	69	14	context	context	NOUN
ijtc-1117	69	15	of	of	ADP
ijtc-1117	69	16	fulfilling	fulfil	VERB
ijtc-1117	69	17	the	the	DET
ijtc-1117	69	18	requirements	requirement	NOUN
ijtc-1117	69	19	for	for	ADP
ijtc-1117	69	20	reducing	reduce	VERB
ijtc-1117	69	21	income	income	NOUN
ijtc-1117	69	22	tax	tax	NOUN
ijtc-1117	69	23	rates	rate	NOUN
ijtc-1117	69	24	for	for	ADP
ijtc-1117	69	25	domestic	domestic	ADJ
ijtc-1117	69	26	corporate	corporate	ADJ
ijtc-1117	69	27	taxpayers	taxpayer	NOUN
ijtc-1117	69	28	in	in	ADP
ijtc-1117	69	29	the	the	DET
ijtc-1117	69	30	form	form	NOUN
ijtc-1117	69	31	of	of	ADP
ijtc-1117	69	32	public	public	ADJ
ijtc-1117	69	33	companies	company	NOUN
ijtc-1117	69	34	chapter	chapter	NOUN
ijtc-1117	69	35	ii	ii	PROPN
ijtc-1117	69	36	tariffs	tariff	NOUN
ijtc-1117	69	37	and	and	CCONJ
ijtc-1117	69	38	requirements	requirement	NOUN
ijtc-1117	69	39	for	for	ADP
ijtc-1117	69	40	reducing	reduce	VERB
ijtc-1117	69	41	tariffs	tariff	NOUN
ijtc-1117	69	42	article	article	NOUN
ijtc-1117	69	43	(	(	PUNCT
ijtc-1117	69	44	menteri	menteri	PROPN
ijtc-1117	69	45	keuangan	keuangan	VERB
ijtc-1117	69	46	republik	republik	PROPN
ijtc-1117	69	47	indonesia	indonesia	PROPN
ijtc-1117	69	48	,	,	PUNCT
ijtc-1117	69	49	2020	2020	NUM
ijtc-1117	69	50	)	)	PUNCT
ijtc-1117	69	51	,	,	PUNCT
ijtc-1117	69	52	and	and	CCONJ
ijtc-1117	69	53	strengthened	strengthen	VERB
ijtc-1117	69	54	by	by	ADP
ijtc-1117	69	55	government	government	NOUN
ijtc-1117	69	56	regulation	regulation	NOUN
ijtc-1117	69	57	of	of	ADP
ijtc-1117	69	58	the	the	DET
ijtc-1117	69	59	republic	republic	NOUN
ijtc-1117	69	60	of	of	ADP
ijtc-1117	69	61	indonesia	indonesia	PROPN
ijtc-1117	69	62	number	number	NOUN
ijtc-1117	69	63	55	55	NUM
ijtc-1117	69	64	of	of	ADP
ijtc-1117	69	65	2022	2022	NUM
ijtc-1117	69	66	concerning	concern	VERB
ijtc-1117	69	67	adjustments	adjustment	NOUN
ijtc-1117	69	68	to	to	ADP
ijtc-1117	69	69	regulations	regulation	NOUN
ijtc-1117	69	70	in	in	ADP
ijtc-1117	69	71	the	the	DET
ijtc-1117	69	72	income	income	NOUN
ijtc-1117	69	73	tax	tax	NOUN
ijtc-1117	69	74	sector	sector	NOUN
ijtc-1117	69	75	chapter	chapter	NOUN
ijtc-1117	69	76	xiii	xiii	NOUN
ijtc-1117	69	77	closing	closing	NOUN
ijtc-1117	69	78	provisions	provision	NOUN
ijtc-1117	69	79	article	article	NOUN
ijtc-1117	69	80	70	70	NUM
ijtc-1117	69	81	(	(	PUNCT
ijtc-1117	69	82	pp	pp	ADP
ijtc-1117	69	83	nomor	nomor	PROPN
ijtc-1117	69	84	55	55	NUM
ijtc-1117	69	85	tahun	tahun	PROPN
ijtc-1117	69	86	2022	2022	NUM
ijtc-1117	69	87	,	,	PUNCT
ijtc-1117	69	88	2022	2022	NUM
ijtc-1117	69	89	)	)	PUNCT
ijtc-1117	69	90	signed	sign	VERB
ijtc-1117	69	91	directly	directly	ADV
ijtc-1117	69	92	by	by	ADP
ijtc-1117	69	93	mr	mr	PROPN
ijtc-1117	69	94	.	.	PROPN
ijtc-1117	69	95	president	president	PROPN
ijtc-1117	69	96	.	.	PUNCT
ijtc-1117	70	1	all	all	DET
ijtc-1117	70	2	these	these	DET
ijtc-1117	70	3	regulations	regulation	NOUN
ijtc-1117	70	4	are	be	AUX
ijtc-1117	70	5	none	none	NOUN
ijtc-1117	70	6	other	other	ADJ
ijtc-1117	70	7	than	than	ADP
ijtc-1117	70	8	one	one	NUM
ijtc-1117	70	9	of	of	ADP
ijtc-1117	70	10	the	the	DET
ijtc-1117	70	11	special	special	ADJ
ijtc-1117	70	12	treatments	treatment	NOUN
ijtc-1117	70	13	provided	provide	VERB
ijtc-1117	70	14	by	by	ADP
ijtc-1117	70	15	the	the	DET
ijtc-1117	70	16	government	government	NOUN
ijtc-1117	70	17	in	in	ADP
ijtc-1117	70	18	terms	term	NOUN
ijtc-1117	70	19	of	of	ADP
ijtc-1117	70	20	tax	tax	NOUN
ijtc-1117	70	21	incentive	incentive	NOUN
ijtc-1117	70	22	facilities	facility	NOUN
ijtc-1117	70	23	.	.	PUNCT
ijtc-1117	71	1	the	the	DET
ijtc-1117	71	2	tax	tax	NOUN
ijtc-1117	71	3	incentive	incentive	NOUN
ijtc-1117	71	4	regulation	regulation	NOUN
ijtc-1117	71	5	contains	contain	VERB
ijtc-1117	71	6	a	a	DET
ijtc-1117	71	7	public	public	ADJ
ijtc-1117	71	8	company	company	NOUN
ijtc-1117	71	9	or	or	CCONJ
ijtc-1117	71	10	public	public	ADJ
ijtc-1117	71	11	company	company	NOUN
ijtc-1117	71	12	(	(	PUNCT
ijtc-1117	71	13	tbk	tbk	PROPN
ijtc-1117	71	14	)	)	PUNCT
ijtc-1117	71	15	has	have	VERB
ijtc-1117	71	16	the	the	DET
ijtc-1117	71	17	facility	facility	NOUN
ijtc-1117	71	18	to	to	PART
ijtc-1117	71	19	get	get	VERB
ijtc-1117	71	20	a	a	DET
ijtc-1117	71	21	three	three	NUM
ijtc-1117	71	22	percent	percent	NOUN
ijtc-1117	71	23	(	(	PUNCT
ijtc-1117	71	24	3	3	NUM
ijtc-1117	71	25	%	%	NOUN
ijtc-1117	71	26	)	)	PUNCT
ijtc-1117	71	27	discount	discount	NOUN
ijtc-1117	71	28	from	from	ADP
ijtc-1117	71	29	the	the	DET
ijtc-1117	71	30	applicable	applicable	ADJ
ijtc-1117	71	31	income	income	NOUN
ijtc-1117	71	32	tax	tax	NOUN
ijtc-1117	71	33	rate	rate	NOUN
ijtc-1117	71	34	of	of	ADP
ijtc-1117	71	35	22	22	NUM
ijtc-1117	71	36	%	%	NOUN
ijtc-1117	71	37	and	and	CCONJ
ijtc-1117	71	38	can	can	AUX
ijtc-1117	71	39	meet	meet	VERB
ijtc-1117	71	40	the	the	DET
ijtc-1117	71	41	applicable	applicable	ADJ
ijtc-1117	71	42	requirements	requirement	NOUN
ijtc-1117	71	43	so	so	SCONJ
ijtc-1117	71	44	that	that	SCONJ
ijtc-1117	71	45	it	it	PRON
ijtc-1117	71	46	is	be	AUX
ijtc-1117	71	47	also	also	ADV
ijtc-1117	71	48	expected	expect	VERB
ijtc-1117	71	49	to	to	PART
ijtc-1117	71	50	support	support	VERB
ijtc-1117	71	51	the	the	DET
ijtc-1117	71	52	sustainability	sustainability	NOUN
ijtc-1117	71	53	of	of	ADP
ijtc-1117	71	54	issuers	issuer	NOUN
ijtc-1117	71	55	'	'	PART
ijtc-1117	71	56	shares	share	NOUN
ijtc-1117	71	57	in	in	ADP
ijtc-1117	71	58	the	the	DET
ijtc-1117	71	59	ici	ici	NOUN
ijtc-1117	71	60	under	under	ADP
ijtc-1117	71	61	idx	idx	NOUN
ijtc-1117	71	62	control	control	NOUN
ijtc-1117	71	63	which	which	PRON
ijtc-1117	71	64	may	may	AUX
ijtc-1117	71	65	have	have	VERB
ijtc-1117	71	66	an	an	DET
ijtc-1117	71	67	impact	impact	NOUN
ijtc-1117	71	68	on	on	ADP
ijtc-1117	71	69	the	the	DET
ijtc-1117	71	70	level	level	NOUN
ijtc-1117	71	71	of	of	ADP
ijtc-1117	71	72	financial	financial	ADJ
ijtc-1117	71	73	ratios	ratio	NOUN
ijtc-1117	71	74	(	(	PUNCT
ijtc-1117	71	75	roe	roe	NOUN
ijtc-1117	71	76	)	)	PUNCT
ijtc-1117	71	77	of	of	ADP
ijtc-1117	71	78	the	the	DET
ijtc-1117	71	79	issuers	issuer	NOUN
ijtc-1117	71	80	.	.	PUNCT
ijtc-1117	72	1	where	where	SCONJ
ijtc-1117	72	2	we	we	PRON
ijtc-1117	72	3	know	know	VERB
ijtc-1117	72	4	the	the	DET
ijtc-1117	72	5	ici	ici	NOUN
ijtc-1117	72	6	is	be	AUX
ijtc-1117	72	7	filled	fill	VERB
ijtc-1117	72	8	with	with	ADP
ijtc-1117	72	9	several	several	ADJ
ijtc-1117	72	10	indices	index	NOUN
ijtc-1117	72	11	or	or	CCONJ
ijtc-1117	72	12	stock	stock	NOUN
ijtc-1117	72	13	combinations	combination	NOUN
ijtc-1117	72	14	that	that	PRON
ijtc-1117	72	15	support	support	VERB
ijtc-1117	72	16	the	the	DET
ijtc-1117	72	17	ici	ici	NOUN
ijtc-1117	72	18	maneuver	maneuver	NOUN
ijtc-1117	72	19	,	,	PUNCT
ijtc-1117	72	20	such	such	ADJ
ijtc-1117	72	21	as	as	ADP
ijtc-1117	72	22	lq45	lq45	PROPN
ijtc-1117	72	23	,	,	PUNCT
ijtc-1117	72	24	idx80	idx80	PROPN
ijtc-1117	72	25	,	,	PUNCT
ijtc-1117	72	26	idx30	idx30	NOUN
ijtc-1117	72	27	,	,	PUNCT
ijtc-1117	72	28	jii	jii	PROPN
ijtc-1117	72	29	,	,	PUNCT
ijtc-1117	72	30	jii70	jii70	PROPN
ijtc-1117	72	31	,	,	PUNCT
ijtc-1117	72	32	issi	issi	PROPN
ijtc-1117	72	33	,	,	PUNCT
ijtc-1117	72	34	kompas100	kompas100	PROPN
ijtc-1117	72	35	,	,	PUNCT
ijtc-1117	72	36	mnc36	mnc36	PROPN
ijtc-1117	72	37	,	,	PUNCT
ijtc-1117	72	38	and	and	CCONJ
ijtc-1117	72	39	others	other	NOUN
ijtc-1117	72	40	.	.	PUNCT
ijtc-1117	73	1	figure	figure	VERB
ijtc-1117	73	2	1	1	NUM
ijtc-1117	73	3	:	:	PUNCT
ijtc-1117	73	4	illustration	illustration	NOUN
ijtc-1117	73	5	of	of	ADP
ijtc-1117	73	6	the	the	DET
ijtc-1117	73	7	indonesia	indonesia	PROPN
ijtc-1117	73	8	composite	composite	PROPN
ijtc-1117	73	9	index	index	NOUN
ijtc-1117	73	10	(	(	PUNCT
ijtc-1117	73	11	ici	ici	PROPN
ijtc-1117	73	12	)	)	PUNCT
ijtc-1117	73	13	one	one	NUM
ijtc-1117	73	14	of	of	ADP
ijtc-1117	73	15	the	the	DET
ijtc-1117	73	16	oldest	old	ADJ
ijtc-1117	73	17	indices	index	NOUN
ijtc-1117	73	18	that	that	PRON
ijtc-1117	73	19	plays	play	VERB
ijtc-1117	73	20	an	an	DET
ijtc-1117	73	21	important	important	ADJ
ijtc-1117	73	22	role	role	NOUN
ijtc-1117	73	23	in	in	ADP
ijtc-1117	73	24	supporting	support	VERB
ijtc-1117	73	25	stock	stock	NOUN
ijtc-1117	73	26	price	price	NOUN
ijtc-1117	73	27	maneuvers	maneuver	NOUN
ijtc-1117	73	28	on	on	ADP
ijtc-1117	73	29	the	the	DET
ijtc-1117	73	30	idx	idx	NOUN
ijtc-1117	73	31	is	be	AUX
ijtc-1117	73	32	the	the	DET
ijtc-1117	73	33	lq45	lq45	PROPN
ijtc-1117	73	34	index	index	NOUN
ijtc-1117	73	35	.	.	PUNCT
ijtc-1117	74	1	below	below	ADP
ijtc-1117	74	2	are	be	AUX
ijtc-1117	74	3	45	45	NUM
ijtc-1117	74	4	issuers	issuer	NOUN
ijtc-1117	74	5	that	that	PRON
ijtc-1117	74	6	are	be	AUX
ijtc-1117	74	7	in	in	ADP
ijtc-1117	74	8	the	the	DET
ijtc-1117	74	9	lq45	lq45	PROPN
ijtc-1117	74	10	index	index	NOUN
ijtc-1117	74	11	in	in	ADP
ijtc-1117	74	12	the	the	DET
ijtc-1117	74	13	period	period	NOUN
ijtc-1117	74	14	january	january	PROPN
ijtc-1117	74	15	2022	2022	NUM
ijtc-1117	74	16	.	.	PUNCT
ijtc-1117	75	1	within	within	ADP
ijtc-1117	75	2	a	a	DET
ijtc-1117	75	3	year	year	NOUN
ijtc-1117	75	4	there	there	PRON
ijtc-1117	75	5	are	be	VERB
ijtc-1117	75	6	several	several	ADJ
ijtc-1117	75	7	changes	change	NOUN
ijtc-1117	75	8	in	in	ADP
ijtc-1117	75	9	issuers	issuer	NOUN
ijtc-1117	75	10	that	that	PRON
ijtc-1117	75	11	enter	enter	VERB
ijtc-1117	75	12	and	and	CCONJ
ijtc-1117	75	13	exit	exit	VERB
ijtc-1117	75	14	the	the	DET
ijtc-1117	75	15	lq45	lq45	PROPN
ijtc-1117	75	16	index	index	NOUN
ijtc-1117	75	17	in	in	ADP
ijtc-1117	75	18	accordance	accordance	NOUN
ijtc-1117	75	19	with	with	ADP
ijtc-1117	75	20	the	the	DET
ijtc-1117	75	21	procedures	procedure	NOUN
ijtc-1117	75	22	and	and	CCONJ
ijtc-1117	75	23	requirements	requirement	NOUN
ijtc-1117	75	24	made	make	VERB
ijtc-1117	75	25	by	by	ADP
ijtc-1117	75	26	the	the	DET
ijtc-1117	75	27	idx	idx	PROPN
ijtc-1117	75	28	.	.	PROPN
ijtc-1117	76	1	lq-45	lq-45	NUM
ijtc-1117	76	2	idx-80	idx-80	PRON
ijtc-1117	76	3	idx-30	idx-30	NUM
ijtc-1117	76	4	j	j	PROPN
ijtc-1117	77	1	i	i	PRON
ijtc-1117	78	1	i	i	PRON
ijtc-1117	78	2	jii-70	jii-70	VERB
ijtc-1117	79	1	i	i	PRON
ijtc-1117	79	2	s	s	VERB
ijtc-1117	79	3	s	s	X
ijtc-1117	80	1	i	i	PRON
ijtc-1117	80	2	kompas-100	kompas-100	VERB
ijtc-1117	80	3	mnc-36	mnc-36	NUM
ijtc-1117	80	4	(	(	PUNCT
ijtc-1117	80	5	etc	etc	X
ijtc-1117	80	6	.	.	X
ijtc-1117	80	7	)	)	PUNCT
ijtc-1117	81	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	81	2	implementation	implementation	NOUN
ijtc-1117	81	3	of	of	ADP
ijtc-1117	81	4	tax	tax	NOUN
ijtc-1117	81	5	incentives	incentive	NOUN
ijtc-1117	81	6	on	on	ADP
ijtc-1117	81	7	issuers	issuer	NOUN
ijtc-1117	81	8	'	'	PART
ijtc-1117	81	9	financial	financial	ADJ
ijtc-1117	81	10	ratios	ratio	NOUN
ijtc-1117	81	11	:	:	PUNCT
ijtc-1117	81	12	reduction	reduction	NOUN
ijtc-1117	81	13	and	and	CCONJ
ijtc-1117	81	14	reaction	reaction	NOUN
ijtc-1117	81	15	yandes	yande	NOUN
ijtc-1117	81	16	,	,	PUNCT
ijtc-1117	81	17	sunarya	sunarya	NOUN
ijtc-1117	81	18	,	,	PUNCT
ijtc-1117	81	19	muhtarom	muhtarom	NOUN
ijtc-1117	81	20	,	,	PUNCT
ijtc-1117	81	21	and	and	CCONJ
ijtc-1117	81	22	destiana	destiana	PROPN
ijtc-1117	81	23	441	441	NUM
ijtc-1117	81	24	|	|	ADV
ijtc-1117	81	25	ilomata	ilomata	NOUN
ijtc-1117	81	26	international	international	ADJ
ijtc-1117	81	27	journal	journal	NOUN
ijtc-1117	81	28	of	of	ADP
ijtc-1117	81	29	tax	tax	PROPN
ijtc-1117	81	30	&	&	CCONJ
ijtc-1117	81	31	accounting	account	VERB
ijtc-1117	81	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	81	33	table	table	NOUN
ijtc-1117	81	34	1	1	NUM
ijtc-1117	81	35	:	:	PUNCT
ijtc-1117	81	36	list	list	NOUN
ijtc-1117	81	37	of	of	ADP
ijtc-1117	81	38	lq45	lq45	PROPN
ijtc-1117	81	39	index	index	NOUN
ijtc-1117	81	40	stocks	stock	NOUN
ijtc-1117	81	41	january	january	PROPN
ijtc-1117	81	42	25	25	NUM
ijtc-1117	81	43	,	,	PUNCT
ijtc-1117	81	44	2022	2022	NUM
ijtc-1117	81	45	source	source	NOUN
ijtc-1117	81	46	:	:	PUNCT
ijtc-1117	81	47	(	(	PUNCT
ijtc-1117	81	48	idx	idx	ADJ
ijtc-1117	81	49	,	,	PUNCT
ijtc-1117	81	50	2023	2023	NUM
ijtc-1117	81	51	)	)	PUNCT
ijtc-1117	81	52	seeing	see	VERB
ijtc-1117	81	53	from	from	ADP
ijtc-1117	81	54	this	this	DET
ijtc-1117	81	55	introduction	introduction	NOUN
ijtc-1117	81	56	,	,	PUNCT
ijtc-1117	81	57	and	and	CCONJ
ijtc-1117	81	58	there	there	PRON
ijtc-1117	81	59	are	be	VERB
ijtc-1117	81	60	still	still	ADV
ijtc-1117	81	61	not	not	PART
ijtc-1117	81	62	many	many	ADJ
ijtc-1117	81	63	studies	study	NOUN
ijtc-1117	81	64	on	on	ADP
ijtc-1117	81	65	tax	tax	NOUN
ijtc-1117	81	66	incentives	incentive	NOUN
ijtc-1117	81	67	associated	associate	VERB
ijtc-1117	81	68	with	with	ADP
ijtc-1117	81	69	issuers	issuer	NOUN
ijtc-1117	81	70	'	'	PART
ijtc-1117	81	71	shares	share	NOUN
ijtc-1117	81	72	,	,	PUNCT
ijtc-1117	81	73	and	and	CCONJ
ijtc-1117	81	74	reflecting	reflect	VERB
ijtc-1117	81	75	on	on	ADP
ijtc-1117	81	76	the	the	DET
ijtc-1117	81	77	strategy	strategy	NOUN
ijtc-1117	81	78	that	that	PRON
ijtc-1117	81	79	has	have	AUX
ijtc-1117	81	80	been	be	AUX
ijtc-1117	81	81	made	make	VERB
ijtc-1117	81	82	by	by	ADP
ijtc-1117	81	83	the	the	DET
ijtc-1117	81	84	government	government	NOUN
ijtc-1117	81	85	from	from	ADP
ijtc-1117	81	86	2020	2020	NUM
ijtc-1117	81	87	to	to	ADP
ijtc-1117	81	88	2022	2022	NUM
ijtc-1117	81	89	regarding	regard	VERB
ijtc-1117	81	90	these	these	DET
ijtc-1117	81	91	tax	tax	NOUN
ijtc-1117	81	92	incentives	incentive	NOUN
ijtc-1117	81	93	which	which	PRON
ijtc-1117	81	94	are	be	AUX
ijtc-1117	81	95	expected	expect	VERB
ijtc-1117	81	96	to	to	PART
ijtc-1117	81	97	help	help	VERB
ijtc-1117	81	98	the	the	DET
ijtc-1117	81	99	sustainability	sustainability	NOUN
ijtc-1117	81	100	of	of	ADP
ijtc-1117	81	101	issuers	issuer	NOUN
ijtc-1117	81	102	'	'	PART
ijtc-1117	81	103	shares	share	NOUN
ijtc-1117	81	104	,	,	PUNCT
ijtc-1117	81	105	especially	especially	ADV
ijtc-1117	81	106	in	in	ADP
ijtc-1117	81	107	terms	term	NOUN
ijtc-1117	81	108	of	of	ADP
ijtc-1117	81	109	their	their	PRON
ijtc-1117	81	110	finances	finance	NOUN
ijtc-1117	81	111	during	during	ADP
ijtc-1117	81	112	the	the	DET
ijtc-1117	81	113	covid-19	covid-19	PROPN
ijtc-1117	81	114	outbreak	outbreak	NOUN
ijtc-1117	81	115	in	in	ADP
ijtc-1117	81	116	2022	2022	NUM
ijtc-1117	81	117	,	,	PUNCT
ijtc-1117	81	118	so	so	SCONJ
ijtc-1117	81	119	researchers	researcher	NOUN
ijtc-1117	81	120	try	try	VERB
ijtc-1117	81	121	to	to	PART
ijtc-1117	81	122	take	take	VERB
ijtc-1117	81	123	the	the	DET
ijtc-1117	81	124	theme	theme	NOUN
ijtc-1117	81	125	with	with	ADP
ijtc-1117	81	126	the	the	DET
ijtc-1117	81	127	aim	aim	NOUN
ijtc-1117	81	128	of	of	ADP
ijtc-1117	81	129	knowing	know	VERB
ijtc-1117	81	130	whether	whether	SCONJ
ijtc-1117	81	131	the	the	DET
ijtc-1117	81	132	application	application	NOUN
ijtc-1117	81	133	of	of	ADP
ijtc-1117	81	134	tax	tax	NOUN
ijtc-1117	81	135	incentive	incentive	NOUN
ijtc-1117	81	136	reductions	reduction	NOUN
ijtc-1117	81	137	made	make	VERB
ijtc-1117	81	138	by	by	ADP
ijtc-1117	81	139	the	the	DET
ijtc-1117	81	140	indonesian	indonesian	ADJ
ijtc-1117	81	141	government	government	NOUN
ijtc-1117	81	142	has	have	VERB
ijtc-1117	81	143	a	a	DET
ijtc-1117	81	144	reaction	reaction	NOUN
ijtc-1117	81	145	to	to	ADP
ijtc-1117	81	146	the	the	DET
ijtc-1117	81	147	financial	financial	ADJ
ijtc-1117	81	148	ratios	ratio	NOUN
ijtc-1117	81	149	of	of	ADP
ijtc-1117	81	150	issuers	issuer	NOUN
ijtc-1117	81	151	,	,	PUNCT
ijtc-1117	81	152	in	in	ADP
ijtc-1117	81	153	other	other	ADJ
ijtc-1117	81	154	words	word	NOUN
ijtc-1117	81	155	whether	whether	SCONJ
ijtc-1117	81	156	the	the	DET
ijtc-1117	81	157	tax	tax	NOUN
ijtc-1117	81	158	incentive	incentive	NOUN
ijtc-1117	81	159	cuts	cut	NOUN
ijtc-1117	81	160	have	have	VERB
ijtc-1117	81	161	an	an	DET
ijtc-1117	81	162	influence	influence	NOUN
ijtc-1117	81	163	on	on	ADP
ijtc-1117	81	164	the	the	DET
ijtc-1117	81	165	financial	financial	ADJ
ijtc-1117	81	166	ratio	ratio	NOUN
ijtc-1117	81	167	(	(	PUNCT
ijtc-1117	81	168	roe	roe	NOUN
ijtc-1117	81	169	)	)	PUNCT
ijtc-1117	81	170	of	of	ADP
ijtc-1117	81	171	the	the	DET
ijtc-1117	81	172	shares	share	NOUN
ijtc-1117	81	173	of	of	ADP
ijtc-1117	81	174	issuers	issuer	NOUN
ijtc-1117	81	175	of	of	ADP
ijtc-1117	81	176	the	the	DET
ijtc-1117	81	177	lq45	lq45	PROPN
ijtc-1117	81	178	index	index	NOUN
ijtc-1117	81	179	during	during	ADP
ijtc-1117	81	180	the	the	DET
ijtc-1117	81	181	covid-19	covid-19	PROPN
ijtc-1117	81	182	outbreak	outbreak	NOUN
ijtc-1117	81	183	in	in	ADP
ijtc-1117	81	184	2022	2022	NUM
ijtc-1117	81	185	.	.	PUNCT
ijtc-1117	82	1	this	this	DET
ijtc-1117	82	2	study	study	NOUN
ijtc-1117	82	3	is	be	AUX
ijtc-1117	82	4	expected	expect	VERB
ijtc-1117	82	5	to	to	PART
ijtc-1117	82	6	be	be	AUX
ijtc-1117	82	7	an	an	DET
ijtc-1117	82	8	empirical	empirical	ADJ
ijtc-1117	82	9	study	study	NOUN
ijtc-1117	82	10	that	that	PRON
ijtc-1117	82	11	has	have	VERB
ijtc-1117	82	12	its	its	PRON
ijtc-1117	82	13	own	own	ADJ
ijtc-1117	82	14	advantages	advantage	NOUN
ijtc-1117	82	15	because	because	SCONJ
ijtc-1117	82	16	it	it	PRON
ijtc-1117	82	17	chooses	choose	VERB
ijtc-1117	82	18	the	the	DET
ijtc-1117	82	19	research	research	NOUN
ijtc-1117	82	20	subject	subject	NOUN
ijtc-1117	82	21	in	in	ADP
ijtc-1117	82	22	the	the	DET
ijtc-1117	82	23	form	form	NOUN
ijtc-1117	82	24	of	of	ADP
ijtc-1117	82	25	issuers	issuer	NOUN
ijtc-1117	82	26	and	and	CCONJ
ijtc-1117	82	27	the	the	DET
ijtc-1117	82	28	object	object	NOUN
ijtc-1117	82	29	of	of	ADP
ijtc-1117	82	30	research	research	NOUN
ijtc-1117	82	31	in	in	ADP
ijtc-1117	82	32	the	the	DET
ijtc-1117	82	33	form	form	NOUN
ijtc-1117	82	34	of	of	ADP
ijtc-1117	82	35	issuers	issuer	NOUN
ijtc-1117	82	36	'	'	PART
ijtc-1117	82	37	financial	financial	ADJ
ijtc-1117	82	38	ratios	ratio	NOUN
ijtc-1117	82	39	,	,	PUNCT
ijtc-1117	82	40	and	and	CCONJ
ijtc-1117	82	41	hopefully	hopefully	ADV
ijtc-1117	82	42	can	can	AUX
ijtc-1117	82	43	provide	provide	VERB
ijtc-1117	82	44	benefits	benefit	NOUN
ijtc-1117	82	45	by	by	ADP
ijtc-1117	82	46	providing	provide	VERB
ijtc-1117	82	47	information	information	NOUN
ijtc-1117	82	48	for	for	ADP
ijtc-1117	82	49	stakeholders	stakeholder	NOUN
ijtc-1117	82	50	and	and	CCONJ
ijtc-1117	82	51	shareholders	shareholder	NOUN
ijtc-1117	82	52	,	,	PUNCT
ijtc-1117	82	53	issuers	issuer	NOUN
ijtc-1117	82	54	,	,	PUNCT
ijtc-1117	82	55	shareholders	shareholder	NOUN
ijtc-1117	82	56	and	and	CCONJ
ijtc-1117	82	57	the	the	DET
ijtc-1117	82	58	government	government	NOUN
ijtc-1117	82	59	,	,	PUNCT
ijtc-1117	82	60	especially	especially	ADV
ijtc-1117	82	61	as	as	ADP
ijtc-1117	82	62	a	a	DET
ijtc-1117	82	63	tax	tax	NOUN
ijtc-1117	82	64	incentive	incentive	NOUN
ijtc-1117	82	65	policy	policy	NOUN
ijtc-1117	82	66	maker	maker	NOUN
ijtc-1117	82	67	so	so	SCONJ
ijtc-1117	82	68	that	that	SCONJ
ijtc-1117	82	69	it	it	PRON
ijtc-1117	82	70	can	can	AUX
ijtc-1117	82	71	be	be	AUX
ijtc-1117	82	72	a	a	DET
ijtc-1117	82	73	recommendation	recommendation	NOUN
ijtc-1117	82	74	to	to	PART
ijtc-1117	82	75	continue	continue	VERB
ijtc-1117	82	76	to	to	PART
ijtc-1117	82	77	conduct	conduct	VERB
ijtc-1117	82	78	studies	study	NOUN
ijtc-1117	82	79	,	,	PUNCT
ijtc-1117	82	80	improvements	improvement	NOUN
ijtc-1117	82	81	,	,	PUNCT
ijtc-1117	82	82	and	and	CCONJ
ijtc-1117	82	83	innovations	innovation	NOUN
ijtc-1117	82	84	in	in	ADP
ijtc-1117	82	85	terms	term	NOUN
ijtc-1117	82	86	of	of	ADP
ijtc-1117	82	87	implementing	implement	VERB
ijtc-1117	82	88	tax	tax	NOUN
ijtc-1117	82	89	incentives	incentive	NOUN
ijtc-1117	82	90	that	that	PRON
ijtc-1117	82	91	can	can	AUX
ijtc-1117	82	92	be	be	AUX
ijtc-1117	82	93	utilized	utilize	VERB
ijtc-1117	82	94	by	by	ADP
ijtc-1117	82	95	issuers	issuer	NOUN
ijtc-1117	82	96	included	include	VERB
ijtc-1117	82	97	in	in	ADP
ijtc-1117	82	98	the	the	DET
ijtc-1117	82	99	idx	idx	NOUN
ijtc-1117	82	100	after	after	ADP
ijtc-1117	82	101	the	the	DET
ijtc-1117	82	102	covid-19	covid-19	PROPN
ijtc-1117	82	103	outbreak	outbreak	NOUN
ijtc-1117	82	104	.	.	PUNCT
ijtc-1117	83	1	from	from	ADP
ijtc-1117	83	2	the	the	DET
ijtc-1117	83	3	explanation	explanation	NOUN
ijtc-1117	83	4	above	above	ADV
ijtc-1117	83	5	,	,	PUNCT
ijtc-1117	83	6	the	the	DET
ijtc-1117	83	7	problem	problem	NOUN
ijtc-1117	83	8	formulation	formulation	NOUN
ijtc-1117	83	9	in	in	ADP
ijtc-1117	83	10	the	the	DET
ijtc-1117	83	11	research	research	NOUN
ijtc-1117	83	12	is	be	AUX
ijtc-1117	83	13	does	do	AUX
ijtc-1117	83	14	the	the	DET
ijtc-1117	83	15	implementation	implementation	NOUN
ijtc-1117	83	16	of	of	ADP
ijtc-1117	83	17	reducing	reduce	VERB
ijtc-1117	83	18	tax	tax	NOUN
ijtc-1117	83	19	incentives	incentive	NOUN
ijtc-1117	83	20	have	have	VERB
ijtc-1117	83	21	an	an	DET
ijtc-1117	83	22	impact	impact	NOUN
ijtc-1117	83	23	on	on	ADP
ijtc-1117	83	24	the	the	DET
ijtc-1117	83	25	financial	financial	ADJ
ijtc-1117	83	26	ratio	ratio	NOUN
ijtc-1117	83	27	(	(	PUNCT
ijtc-1117	83	28	roe	roe	NOUN
ijtc-1117	83	29	)	)	PUNCT
ijtc-1117	83	30	of	of	ADP
ijtc-1117	83	31	shares	share	NOUN
ijtc-1117	83	32	of	of	ADP
ijtc-1117	83	33	idx	idx	ADJ
ijtc-1117	83	34	lq45	lq45	PROPN
ijtc-1117	83	35	index	index	NOUN
ijtc-1117	83	36	issuers	issuer	NOUN
ijtc-1117	83	37	in	in	ADP
ijtc-1117	83	38	2022	2022	NUM
ijtc-1117	83	39	?	?	PUNCT
ijtc-1117	84	1	then	then	ADV
ijtc-1117	84	2	the	the	DET
ijtc-1117	84	3	second	second	ADJ
ijtc-1117	84	4	one	one	NOUN
ijtc-1117	84	5	is	be	AUX
ijtc-1117	84	6	does	do	VERB
ijtc-1117	84	7	implementation	implementation	NOUN
ijtc-1117	84	8	of	of	ADP
ijtc-1117	84	9	tax	tax	NOUN
ijtc-1117	84	10	incentive	incentive	NOUN
ijtc-1117	84	11	reduction	reduction	NOUN
ijtc-1117	84	12	does	do	AUX
ijtc-1117	84	13	not	not	PART
ijtc-1117	84	14	have	have	VERB
ijtc-1117	84	15	a	a	DET
ijtc-1117	84	16	reaction	reaction	NOUN
ijtc-1117	84	17	to	to	ADP
ijtc-1117	84	18	the	the	DET
ijtc-1117	84	19	financial	financial	ADJ
ijtc-1117	84	20	ratio	ratio	NOUN
ijtc-1117	84	21	(	(	PUNCT
ijtc-1117	84	22	roe	roe	NOUN
ijtc-1117	84	23	)	)	PUNCT
ijtc-1117	84	24	of	of	ADP
ijtc-1117	84	25	the	the	DET
ijtc-1117	84	26	shares	share	NOUN
ijtc-1117	84	27	of	of	ADP
ijtc-1117	84	28	idx	idx	ADJ
ijtc-1117	84	29	issuers	issuer	NOUN
ijtc-1117	84	30	in	in	ADP
ijtc-1117	84	31	the	the	DET
ijtc-1117	84	32	lq45	lq45	PROPN
ijtc-1117	84	33	index	index	NOUN
ijtc-1117	84	34	in	in	ADP
ijtc-1117	84	35	2022	2022	NUM
ijtc-1117	84	36	?	?	PUNCT
ijtc-1117	84	37	.	.	PUNCT
ijtc-1117	85	1	tax	tax	NOUN
ijtc-1117	85	2	incentives	incentive	NOUN
ijtc-1117	85	3	cambridge	cambridge	PROPN
ijtc-1117	85	4	dictionary	dictionary	PROPN
ijtc-1117	85	5	explains	explain	VERB
ijtc-1117	85	6	tax	tax	NOUN
ijtc-1117	85	7	incentives	incentive	NOUN
ijtc-1117	85	8	as	as	ADP
ijtc-1117	85	9	"	"	PUNCT
ijtc-1117	85	10	a	a	DET
ijtc-1117	85	11	reduction	reduction	NOUN
ijtc-1117	85	12	in	in	ADP
ijtc-1117	85	13	taxes	taxis	NOUN
ijtc-1117	85	14	that	that	PRON
ijtc-1117	85	15	encourages	encourage	VERB
ijtc-1117	85	16	companies	company	NOUN
ijtc-1117	85	17	or	or	CCONJ
ijtc-1117	85	18	people	people	NOUN
ijtc-1117	85	19	to	to	PART
ijtc-1117	85	20	do	do	VERB
ijtc-1117	85	21	something	something	PRON
ijtc-1117	85	22	that	that	PRON
ijtc-1117	85	23	will	will	AUX
ijtc-1117	85	24	help	help	VERB
ijtc-1117	85	25	the	the	DET
ijtc-1117	85	26	country	country	NOUN
ijtc-1117	85	27	's	's	PART
ijtc-1117	85	28	economy	economy	NOUN
ijtc-1117	85	29	"	"	PUNCT
ijtc-1117	85	30	(	(	PUNCT
ijtc-1117	85	31	cambridge	cambridge	PROPN
ijtc-1117	85	32	university	university	PROPN
ijtc-1117	85	33	,	,	PUNCT
ijtc-1117	85	34	2023	2023	NUM
ijtc-1117	85	35	)	)	PUNCT
ijtc-1117	85	36	.	.	PUNCT
ijtc-1117	86	1	the	the	DET
ijtc-1117	86	2	tax	tax	NOUN
ijtc-1117	86	3	incentive	incentive	NOUN
ijtc-1117	86	4	variable	variable	NOUN
ijtc-1117	86	5	in	in	ADP
ijtc-1117	86	6	this	this	DET
ijtc-1117	86	7	study	study	NOUN
ijtc-1117	86	8	is	be	AUX
ijtc-1117	86	9	a	a	DET
ijtc-1117	86	10	dummy	dummy	ADJ
ijtc-1117	86	11	variable	variable	NOUN
ijtc-1117	86	12	that	that	PRON
ijtc-1117	86	13	takes	take	VERB
ijtc-1117	86	14	the	the	DET
ijtc-1117	86	15	value	value	NOUN
ijtc-1117	86	16	of	of	ADP
ijtc-1117	86	17	1	1	NUM
ijtc-1117	86	18	for	for	ADP
ijtc-1117	86	19	issuers	issuer	NOUN
ijtc-1117	86	20	number	number	NOUN
ijtc-1117	86	21	issuer	issuer	PROPN
ijtc-1117	86	22	code	code	NOUN
ijtc-1117	86	23	number	number	NOUN
ijtc-1117	86	24	issuer	issuer	NOUN
ijtc-1117	86	25	code	code	NOUN
ijtc-1117	86	26	number	number	NOUN
ijtc-1117	86	27	issuer	issuer	NOUN
ijtc-1117	86	28	code	code	NOUN
ijtc-1117	86	29	1	1	NUM
ijtc-1117	86	30	.	.	PUNCT
ijtc-1117	87	1	‘	'	PUNCT
ijtc-1117	87	2	adro	adro	NOUN
ijtc-1117	87	3	16	16	NUM
ijtc-1117	87	4	.	.	PUNCT
ijtc-1117	88	1	‘	'	PUNCT
ijtc-1117	88	2	excl	excl	NOUN
ijtc-1117	88	3	31	31	NUM
ijtc-1117	88	4	.	.	PUNCT
ijtc-1117	89	1	‘	'	PUNCT
ijtc-1117	89	2	mncn	mncn	ADJ
ijtc-1117	89	3	2	2	NUM
ijtc-1117	89	4	.	.	PUNCT
ijtc-1117	89	5	‘	'	PUNCT
ijtc-1117	89	6	amrt	amrt	NOUN
ijtc-1117	89	7	17	17	NUM
ijtc-1117	89	8	.	.	PUNCT
ijtc-1117	90	1	‘	'	PUNCT
ijtc-1117	90	2	ggrm	ggrm	NOUN
ijtc-1117	90	3	32	32	NUM
ijtc-1117	90	4	.	.	PUNCT
ijtc-1117	91	1	‘	'	PUNCT
ijtc-1117	91	2	pgas	pgas	NOUN
ijtc-1117	91	3	3	3	NUM
ijtc-1117	91	4	.	.	PUNCT
ijtc-1117	91	5	‘	'	PUNCT
ijtc-1117	91	6	antm	antm	PROPN
ijtc-1117	91	7	18	18	NUM
ijtc-1117	91	8	.	.	PUNCT
ijtc-1117	92	1	‘	'	PUNCT
ijtc-1117	92	2	hmsp	hmsp	ADJ
ijtc-1117	92	3	33	33	NUM
ijtc-1117	92	4	.	.	PUNCT
ijtc-1117	93	1	‘	'	PUNCT
ijtc-1117	93	2	ptba	ptba	NOUN
ijtc-1117	93	3	4	4	NUM
ijtc-1117	93	4	.	.	PUNCT
ijtc-1117	93	5	‘	'	PUNCT
ijtc-1117	93	6	asii	asii	PROPN
ijtc-1117	93	7	19	19	NUM
ijtc-1117	93	8	.	.	PUNCT
ijtc-1117	94	1	‘	'	PUNCT
ijtc-1117	94	2	hrum	hrum	ADJ
ijtc-1117	94	3	34	34	NUM
ijtc-1117	94	4	.	.	PUNCT
ijtc-1117	95	1	‘	'	PUNCT
ijtc-1117	95	2	ptpp	ptpp	NOUN
ijtc-1117	95	3	5	5	NUM
ijtc-1117	95	4	.	.	PUNCT
ijtc-1117	96	1	‘	'	PUNCT
ijtc-1117	96	2	bbca	bbca	PRON
ijtc-1117	96	3	20	20	NUM
ijtc-1117	96	4	.	.	PUNCT
ijtc-1117	97	1	‘	'	PUNCT
ijtc-1117	97	2	icbp	icbp	PROPN
ijtc-1117	97	3	35	35	NUM
ijtc-1117	97	4	.	.	PUNCT
ijtc-1117	98	1	‘	'	PUNCT
ijtc-1117	98	2	smgr	smgr	PROPN
ijtc-1117	98	3	6	6	NUM
ijtc-1117	98	4	.	.	PUNCT
ijtc-1117	98	5	‘	'	PUNCT
ijtc-1117	98	6	bbni	bbni	PROPN
ijtc-1117	98	7	21	21	NUM
ijtc-1117	98	8	.	.	PUNCT
ijtc-1117	99	1	‘	'	PUNCT
ijtc-1117	99	2	inco	inco	NOUN
ijtc-1117	99	3	36	36	NUM
ijtc-1117	99	4	.	.	PUNCT
ijtc-1117	100	1	‘	'	PUNCT
ijtc-1117	100	2	tbig	tbig	NOUN
ijtc-1117	100	3	7	7	NUM
ijtc-1117	100	4	.	.	PUNCT
ijtc-1117	100	5	‘	'	PUNCT
ijtc-1117	100	6	bbri	bbri	NOUN
ijtc-1117	100	7	22	22	NUM
ijtc-1117	100	8	.	.	PUNCT
ijtc-1117	101	1	‘	'	PUNCT
ijtc-1117	101	2	indf	indf	ADJ
ijtc-1117	101	3	37	37	NUM
ijtc-1117	101	4	.	.	PUNCT
ijtc-1117	102	1	‘	'	PUNCT
ijtc-1117	102	2	tins	tin	NOUN
ijtc-1117	102	3	8	8	NUM
ijtc-1117	102	4	.	.	PUNCT
ijtc-1117	103	1	‘	'	PUNCT
ijtc-1117	103	2	bbtn	bbtn	VERB
ijtc-1117	103	3	23	23	NUM
ijtc-1117	103	4	.	.	PUNCT
ijtc-1117	104	1	‘	'	PUNCT
ijtc-1117	104	2	inkp	inkp	VERB
ijtc-1117	104	3	38	38	NUM
ijtc-1117	104	4	.	.	PUNCT
ijtc-1117	105	1	‘	'	PUNCT
ijtc-1117	105	2	tkim	tkim	NOUN
ijtc-1117	105	3	9	9	NUM
ijtc-1117	105	4	.	.	PUNCT
ijtc-1117	106	1	‘	'	PUNCT
ijtc-1117	106	2	bfin	bfin	NOUN
ijtc-1117	106	3	24	24	NUM
ijtc-1117	106	4	.	.	PUNCT
ijtc-1117	107	1	‘	'	PUNCT
ijtc-1117	107	2	intp	intp	ADJ
ijtc-1117	107	3	39	39	NUM
ijtc-1117	107	4	.	.	PUNCT
ijtc-1117	108	1	‘	'	PUNCT
ijtc-1117	108	2	tlkm	tlkm	NOUN
ijtc-1117	108	3	10	10	NUM
ijtc-1117	108	4	.	.	PUNCT
ijtc-1117	109	1	‘	'	PUNCT
ijtc-1117	109	2	bmri	bmri	NOUN
ijtc-1117	109	3	25	25	NUM
ijtc-1117	109	4	.	.	PUNCT
ijtc-1117	110	1	‘	'	PUNCT
ijtc-1117	110	2	itmg	itmg	VERB
ijtc-1117	110	3	40	40	NUM
ijtc-1117	110	4	.	.	PUNCT
ijtc-1117	111	1	‘	'	PUNCT
ijtc-1117	111	2	towr	towr	ADJ
ijtc-1117	111	3	11	11	NUM
ijtc-1117	111	4	.	.	PUNCT
ijtc-1117	112	1	‘	'	PUNCT
ijtc-1117	112	2	brpt	brpt	NOUN
ijtc-1117	112	3	26	26	NUM
ijtc-1117	112	4	.	.	PUNCT
ijtc-1117	113	1	‘	'	PUNCT
ijtc-1117	113	2	jpfa	jpfa	NOUN
ijtc-1117	113	3	41	41	NUM
ijtc-1117	113	4	.	.	PUNCT
ijtc-1117	114	1	‘	'	PUNCT
ijtc-1117	114	2	tpia	tpia	NOUN
ijtc-1117	114	3	12	12	NUM
ijtc-1117	114	4	.	.	PUNCT
ijtc-1117	115	1	‘	'	PUNCT
ijtc-1117	115	2	buka	buka	PROPN
ijtc-1117	115	3	27	27	NUM
ijtc-1117	115	4	.	.	PUNCT
ijtc-1117	116	1	‘	'	PUNCT
ijtc-1117	116	2	klbf	klbf	VERB
ijtc-1117	116	3	42	42	NUM
ijtc-1117	116	4	.	.	PUNCT
ijtc-1117	117	1	‘	'	PUNCT
ijtc-1117	117	2	untr	untr	VERB
ijtc-1117	117	3	13	13	NUM
ijtc-1117	117	4	.	.	PUNCT
ijtc-1117	118	1	‘	'	PUNCT
ijtc-1117	118	2	cpin	cpin	NOUN
ijtc-1117	118	3	28	28	NUM
ijtc-1117	118	4	.	.	PUNCT
ijtc-1117	119	1	‘	'	PUNCT
ijtc-1117	119	2	mdka	mdka	NOUN
ijtc-1117	119	3	43	43	NUM
ijtc-1117	119	4	.	.	PUNCT
ijtc-1117	120	1	‘	'	PUNCT
ijtc-1117	120	2	unvr	unvr	ADJ
ijtc-1117	120	3	14	14	NUM
ijtc-1117	120	4	.	.	PUNCT
ijtc-1117	121	1	‘	'	PUNCT
ijtc-1117	121	2	emtk	emtk	NOUN
ijtc-1117	121	3	29	29	NUM
ijtc-1117	121	4	.	.	PUNCT
ijtc-1117	122	1	‘	'	PUNCT
ijtc-1117	122	2	medc	medc	NOUN
ijtc-1117	122	3	44	44	NUM
ijtc-1117	122	4	.	.	PUNCT
ijtc-1117	122	5	‘	'	PUNCT
ijtc-1117	122	6	wika	wika	X
ijtc-1117	122	7	15	15	NUM
ijtc-1117	122	8	.	.	PUNCT
ijtc-1117	123	1	‘	'	PUNCT
ijtc-1117	123	2	eraa	eraa	ADJ
ijtc-1117	123	3	30	30	NUM
ijtc-1117	123	4	.	.	PUNCT
ijtc-1117	124	1	‘	'	PUNCT
ijtc-1117	124	2	mika	mika	X
ijtc-1117	124	3	45	45	NUM
ijtc-1117	124	4	.	.	PUNCT
ijtc-1117	125	1	‘	'	PUNCT
ijtc-1117	125	2	wskt	wskt	NOUN
ijtc-1117	125	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	125	4	implementation	implementation	NOUN
ijtc-1117	125	5	of	of	ADP
ijtc-1117	125	6	tax	tax	NOUN
ijtc-1117	125	7	incentives	incentive	NOUN
ijtc-1117	125	8	on	on	ADP
ijtc-1117	125	9	issuers	issuer	NOUN
ijtc-1117	125	10	'	'	PART
ijtc-1117	125	11	financial	financial	ADJ
ijtc-1117	125	12	ratios	ratio	NOUN
ijtc-1117	125	13	:	:	PUNCT
ijtc-1117	125	14	reduction	reduction	NOUN
ijtc-1117	125	15	and	and	CCONJ
ijtc-1117	125	16	reaction	reaction	NOUN
ijtc-1117	125	17	yandes	yande	NOUN
ijtc-1117	125	18	,	,	PUNCT
ijtc-1117	125	19	sunarya	sunarya	NOUN
ijtc-1117	125	20	,	,	PUNCT
ijtc-1117	125	21	muhtarom	muhtarom	NOUN
ijtc-1117	125	22	,	,	PUNCT
ijtc-1117	125	23	and	and	CCONJ
ijtc-1117	125	24	destiana	destiana	NOUN
ijtc-1117	125	25	442	442	NUM
ijtc-1117	125	26	|	|	ADV
ijtc-1117	125	27	ilomata	ilomata	PROPN
ijtc-1117	125	28	international	international	ADJ
ijtc-1117	125	29	journal	journal	NOUN
ijtc-1117	125	30	of	of	ADP
ijtc-1117	125	31	tax	tax	PROPN
ijtc-1117	125	32	&	&	CCONJ
ijtc-1117	125	33	accounting	accounting	PROPN
ijtc-1117	125	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	125	35	that	that	PRON
ijtc-1117	125	36	meet	meet	VERB
ijtc-1117	125	37	certain	certain	ADJ
ijtc-1117	125	38	criteria	criterion	NOUN
ijtc-1117	125	39	,	,	PUNCT
ijtc-1117	125	40	namely	namely	ADV
ijtc-1117	125	41	having	have	VERB
ijtc-1117	125	42	the	the	DET
ijtc-1117	125	43	number	number	NOUN
ijtc-1117	125	44	of	of	ADP
ijtc-1117	125	45	shares	share	NOUN
ijtc-1117	125	46	registered	register	VERB
ijtc-1117	125	47	and	and	CCONJ
ijtc-1117	125	48	traded	trade	VERB
ijtc-1117	125	49	on	on	ADP
ijtc-1117	125	50	the	the	DET
ijtc-1117	125	51	stock	stock	NOUN
ijtc-1117	125	52	exchange	exchange	NOUN
ijtc-1117	125	53	at	at	ADV
ijtc-1117	125	54	least	least	ADV
ijtc-1117	125	55	forty	forty	NUM
ijtc-1117	125	56	percent	percent	NOUN
ijtc-1117	125	57	(	(	PUNCT
ijtc-1117	125	58	40	40	NUM
ijtc-1117	125	59	%	%	NOUN
ijtc-1117	125	60	)	)	PUNCT
ijtc-1117	125	61	and	and	CCONJ
ijtc-1117	125	62	0	0	NUM
ijtc-1117	125	63	for	for	ADP
ijtc-1117	125	64	shares	share	NOUN
ijtc-1117	125	65	that	that	PRON
ijtc-1117	125	66	do	do	AUX
ijtc-1117	125	67	not	not	PART
ijtc-1117	125	68	fall	fall	VERB
ijtc-1117	125	69	into	into	ADP
ijtc-1117	125	70	the	the	DET
ijtc-1117	125	71	category	category	NOUN
ijtc-1117	125	72	of	of	ADP
ijtc-1117	125	73	certain	certain	ADJ
ijtc-1117	125	74	criteria	criterion	NOUN
ijtc-1117	125	75	.	.	PUNCT
ijtc-1117	126	1	according	accord	VERB
ijtc-1117	126	2	ro	ro	X
ijtc-1117	126	3	(	(	PUNCT
ijtc-1117	126	4	klemm	klemm	PROPN
ijtc-1117	126	5	&	&	CCONJ
ijtc-1117	126	6	van	van	PROPN
ijtc-1117	126	7	parys	parys	PROPN
ijtc-1117	126	8	,	,	PUNCT
ijtc-1117	126	9	2012	2012	NUM
ijtc-1117	126	10	)	)	PUNCT
ijtc-1117	126	11	no	no	DET
ijtc-1117	126	12	tax	tax	NOUN
ijtc-1117	126	13	incentives	incentive	NOUN
ijtc-1117	126	14	have	have	AUX
ijtc-1117	126	15	proven	prove	VERB
ijtc-1117	126	16	to	to	PART
ijtc-1117	126	17	be	be	AUX
ijtc-1117	126	18	successful	successful	ADJ
ijtc-1117	126	19	in	in	ADP
ijtc-1117	126	20	increasing	increase	VERB
ijtc-1117	126	21	gross	gross	ADJ
ijtc-1117	126	22	private	private	ADJ
ijtc-1117	126	23	fixed	fix	VERB
ijtc-1117	126	24	capital	capital	NOUN
ijtc-1117	126	25	formation	formation	NOUN
ijtc-1117	126	26	.	.	PUNCT
ijtc-1117	127	1	apart	apart	ADV
ijtc-1117	127	2	from	from	ADP
ijtc-1117	127	3	that	that	PRON
ijtc-1117	127	4	,	,	PUNCT
ijtc-1117	127	5	according	accord	VERB
ijtc-1117	127	6	to	to	ADP
ijtc-1117	127	7	(	(	PUNCT
ijtc-1117	127	8	abeler	abeler	PROPN
ijtc-1117	127	9	&	&	CCONJ
ijtc-1117	127	10	jäger	jäger	PROPN
ijtc-1117	127	11	,	,	PUNCT
ijtc-1117	127	12	2015	2015	NUM
ijtc-1117	127	13	)	)	PUNCT
ijtc-1117	127	14	one	one	NUM
ijtc-1117	127	15	scenario	scenario	NOUN
ijtc-1117	127	16	with	with	ADP
ijtc-1117	127	17	simple	simple	ADJ
ijtc-1117	127	18	taxes	taxis	NOUN
ijtc-1117	127	19	,	,	PUNCT
ijtc-1117	127	20	the	the	DET
ijtc-1117	127	21	other	other	ADJ
ijtc-1117	127	22	complex	complex	NOUN
ijtc-1117	127	23	,	,	PUNCT
ijtc-1117	127	24	yet	yet	CCONJ
ijtc-1117	127	25	both	both	PRON
ijtc-1117	127	26	offer	offer	VERB
ijtc-1117	127	27	identical	identical	ADJ
ijtc-1117	127	28	economic	economic	ADJ
ijtc-1117	127	29	incentives	incentive	NOUN
ijtc-1117	127	30	.	.	PUNCT
ijtc-1117	128	1	participants	participant	NOUN
ijtc-1117	128	2	in	in	ADP
ijtc-1117	128	3	the	the	DET
ijtc-1117	128	4	complex	complex	ADJ
ijtc-1117	128	5	scenario	scenario	NOUN
ijtc-1117	128	6	show	show	VERB
ijtc-1117	128	7	less	less	ADJ
ijtc-1117	128	8	response	response	NOUN
ijtc-1117	128	9	to	to	ADP
ijtc-1117	128	10	new	new	ADJ
ijtc-1117	128	11	taxes	taxis	NOUN
ijtc-1117	128	12	,	,	PUNCT
ijtc-1117	128	13	some	some	PRON
ijtc-1117	128	14	even	even	ADV
ijtc-1117	128	15	ignoring	ignore	VERB
ijtc-1117	128	16	them	they	PRON
ijtc-1117	128	17	,	,	PUNCT
ijtc-1117	128	18	especially	especially	ADV
ijtc-1117	128	19	those	those	PRON
ijtc-1117	128	20	with	with	ADP
ijtc-1117	128	21	lower	low	ADJ
ijtc-1117	128	22	cognitive	cognitive	ADJ
ijtc-1117	128	23	ability	ability	NOUN
ijtc-1117	128	24	.	.	PUNCT
ijtc-1117	129	1	surprisingly	surprisingly	ADV
ijtc-1117	129	2	,	,	PUNCT
ijtc-1117	129	3	participants	participant	NOUN
ijtc-1117	129	4	equally	equally	ADV
ijtc-1117	129	5	overlook	overlook	VERB
ijtc-1117	129	6	major	major	ADJ
ijtc-1117	129	7	and	and	CCONJ
ijtc-1117	129	8	minor	minor	ADJ
ijtc-1117	129	9	incentive	incentive	NOUN
ijtc-1117	129	10	changes	change	NOUN
ijtc-1117	129	11	,	,	PUNCT
ijtc-1117	129	12	defying	defy	VERB
ijtc-1117	129	13	rational	rational	ADJ
ijtc-1117	129	14	inattention	inattention	NOUN
ijtc-1117	129	15	models	model	NOUN
ijtc-1117	129	16	.	.	PUNCT
ijtc-1117	130	1	financial	financial	ADJ
ijtc-1117	130	2	ratio	ratio	NOUN
ijtc-1117	130	3	(	(	PUNCT
ijtc-1117	130	4	roe	roe	PROPN
ijtc-1117	130	5	)	)	PUNCT
ijtc-1117	130	6	roe	roe	NOUN
ijtc-1117	130	7	is	be	AUX
ijtc-1117	130	8	one	one	NUM
ijtc-1117	130	9	of	of	ADP
ijtc-1117	130	10	several	several	ADJ
ijtc-1117	130	11	financial	financial	ADJ
ijtc-1117	130	12	ratio	ratio	NOUN
ijtc-1117	130	13	references	reference	NOUN
ijtc-1117	130	14	used	use	VERB
ijtc-1117	130	15	by	by	ADP
ijtc-1117	130	16	the	the	DET
ijtc-1117	130	17	issuer	issuer	NOUN
ijtc-1117	130	18	's	's	PART
ijtc-1117	130	19	shareholders	shareholder	NOUN
ijtc-1117	130	20	.	.	PUNCT
ijtc-1117	131	1	this	this	DET
ijtc-1117	131	2	ratio	ratio	NOUN
ijtc-1117	131	3	measures	measure	VERB
ijtc-1117	131	4	how	how	SCONJ
ijtc-1117	131	5	much	much	ADJ
ijtc-1117	131	6	profit	profit	NOUN
ijtc-1117	131	7	is	be	AUX
ijtc-1117	131	8	generated	generate	VERB
ijtc-1117	131	9	by	by	ADP
ijtc-1117	131	10	the	the	DET
ijtc-1117	131	11	company	company	NOUN
ijtc-1117	131	12	compared	compare	VERB
ijtc-1117	131	13	to	to	ADP
ijtc-1117	131	14	the	the	DET
ijtc-1117	131	15	capital	capital	NOUN
ijtc-1117	131	16	paid	pay	VERB
ijtc-1117	131	17	up	up	ADP
ijtc-1117	131	18	by	by	ADP
ijtc-1117	131	19	shareholders	shareholder	NOUN
ijtc-1117	131	20	(	(	PUNCT
ijtc-1117	131	21	samsul	samsul	ADJ
ijtc-1117	131	22	,	,	PUNCT
ijtc-1117	131	23	2006	2006	NUM
ijtc-1117	131	24	)	)	PUNCT
ijtc-1117	131	25	.	.	PUNCT
ijtc-1117	132	1	stakeholders	stakeholder	NOUN
ijtc-1117	132	2	are	be	AUX
ijtc-1117	132	3	largely	largely	ADV
ijtc-1117	132	4	dependent	dependent	ADJ
ijtc-1117	132	5	on	on	ADP
ijtc-1117	132	6	financial	financial	ADJ
ijtc-1117	132	7	statements	statement	NOUN
ijtc-1117	132	8	to	to	PART
ijtc-1117	132	9	determine	determine	VERB
ijtc-1117	132	10	the	the	DET
ijtc-1117	132	11	decisions	decision	NOUN
ijtc-1117	132	12	to	to	PART
ijtc-1117	132	13	be	be	AUX
ijtc-1117	132	14	taken	take	VERB
ijtc-1117	132	15	,	,	PUNCT
ijtc-1117	132	16	both	both	CCONJ
ijtc-1117	132	17	those	those	PRON
ijtc-1117	132	18	sourced	source	VERB
ijtc-1117	132	19	from	from	ADP
ijtc-1117	132	20	within	within	ADP
ijtc-1117	132	21	and	and	CCONJ
ijtc-1117	132	22	outside	outside	ADP
ijtc-1117	132	23	the	the	DET
ijtc-1117	132	24	company	company	NOUN
ijtc-1117	132	25	.	.	PUNCT
ijtc-1117	133	1	according	accord	VERB
ijtc-1117	133	2	to	to	ADP
ijtc-1117	133	3	(	(	PUNCT
ijtc-1117	133	4	heikal	heikal	NOUN
ijtc-1117	133	5	et	et	PROPN
ijtc-1117	133	6	al	al	PROPN
ijtc-1117	133	7	.	.	PROPN
ijtc-1117	133	8	,	,	PUNCT
ijtc-1117	133	9	2014	2014	NUM
ijtc-1117	133	10	)	)	PUNCT
ijtc-1117	133	11	roe	roe	NOUN
ijtc-1117	133	12	ratios	ratio	NOUN
ijtc-1117	133	13	indicate	indicate	VERB
ijtc-1117	133	14	how	how	SCONJ
ijtc-1117	133	15	efficiently	efficiently	ADV
ijtc-1117	133	16	companies	company	NOUN
ijtc-1117	133	17	utilize	utilize	VERB
ijtc-1117	133	18	their	their	PRON
ijtc-1117	133	19	own	own	ADJ
ijtc-1117	133	20	capital	capital	NOUN
ijtc-1117	133	21	(	(	PUNCT
ijtc-1117	133	22	net	net	ADJ
ijtc-1117	133	23	worth	worth	NOUN
ijtc-1117	133	24	)	)	PUNCT
ijtc-1117	133	25	and	and	CCONJ
ijtc-1117	133	26	assess	assess	VERB
ijtc-1117	133	27	the	the	DET
ijtc-1117	133	28	profitability	profitability	NOUN
ijtc-1117	133	29	of	of	ADP
ijtc-1117	133	30	investments	investment	NOUN
ijtc-1117	133	31	made	make	VERB
ijtc-1117	133	32	by	by	ADP
ijtc-1117	133	33	the	the	DET
ijtc-1117	133	34	company	company	NOUN
ijtc-1117	133	35	's	's	PART
ijtc-1117	133	36	shareholders	shareholder	NOUN
ijtc-1117	133	37	or	or	CCONJ
ijtc-1117	133	38	owners	owner	NOUN
ijtc-1117	133	39	.	.	PUNCT
ijtc-1117	134	1	beside	beside	ADP
ijtc-1117	134	2	that	that	PRON
ijtc-1117	134	3	according	accord	VERB
ijtc-1117	134	4	to	to	ADP
ijtc-1117	134	5	(	(	PUNCT
ijtc-1117	134	6	ichsani	ichsani	PROPN
ijtc-1117	134	7	&	&	CCONJ
ijtc-1117	134	8	suhardi	suhardi	PROPN
ijtc-1117	134	9	,	,	PUNCT
ijtc-1117	134	10	2015	2015	NUM
ijtc-1117	134	11	)	)	PUNCT
ijtc-1117	134	12	roe	roe	NOUN
ijtc-1117	134	13	impacts	impact	VERB
ijtc-1117	134	14	trading	trading	NOUN
ijtc-1117	134	15	volume	volume	NOUN
ijtc-1117	134	16	,	,	PUNCT
ijtc-1117	134	17	albeit	albeit	SCONJ
ijtc-1117	134	18	with	with	ADP
ijtc-1117	134	19	limited	limited	ADJ
ijtc-1117	134	20	effectiveness	effectiveness	NOUN
ijtc-1117	134	21	,	,	PUNCT
ijtc-1117	134	22	as	as	SCONJ
ijtc-1117	134	23	other	other	ADJ
ijtc-1117	134	24	factors	factor	NOUN
ijtc-1117	134	25	also	also	ADV
ijtc-1117	134	26	influence	influence	VERB
ijtc-1117	134	27	trading	trading	NOUN
ijtc-1117	134	28	volume	volume	NOUN
ijtc-1117	134	29	beyond	beyond	ADP
ijtc-1117	134	30	profitability	profitability	NOUN
ijtc-1117	134	31	ratios	ratio	NOUN
ijtc-1117	134	32	.	.	PUNCT
ijtc-1117	135	1	investors	investor	NOUN
ijtc-1117	135	2	consider	consider	VERB
ijtc-1117	135	3	factors	factor	NOUN
ijtc-1117	135	4	beyond	beyond	ADP
ijtc-1117	135	5	profitability	profitability	NOUN
ijtc-1117	135	6	,	,	PUNCT
ijtc-1117	135	7	such	such	ADJ
ijtc-1117	135	8	as	as	ADP
ijtc-1117	135	9	roe	roe	NOUN
ijtc-1117	135	10	,	,	PUNCT
ijtc-1117	135	11	in	in	ADP
ijtc-1117	135	12	their	their	PRON
ijtc-1117	135	13	decision	decision	NOUN
ijtc-1117	135	14	-	-	PUNCT
ijtc-1117	135	15	making	make	VERB
ijtc-1117	135	16	process	process	NOUN
ijtc-1117	135	17	.	.	PUNCT
ijtc-1117	136	1	issuer	issuer	NOUN
ijtc-1117	136	2	the	the	DET
ijtc-1117	136	3	issuer	issuer	NOUN
ijtc-1117	136	4	is	be	AUX
ijtc-1117	136	5	a	a	DET
ijtc-1117	136	6	company	company	NOUN
ijtc-1117	136	7	party	party	NOUN
ijtc-1117	136	8	that	that	PRON
ijtc-1117	136	9	conducts	conduct	VERB
ijtc-1117	136	10	a	a	DET
ijtc-1117	136	11	public	public	ADJ
ijtc-1117	136	12	offering	offering	NOUN
ijtc-1117	136	13	(	(	PUNCT
ijtc-1117	136	14	idx	idx	ADJ
ijtc-1117	136	15	,	,	PUNCT
ijtc-1117	136	16	2023b	2023b	NUM
ijtc-1117	136	17	)	)	PUNCT
ijtc-1117	136	18	.	.	PUNCT
ijtc-1117	137	1	then	then	ADV
ijtc-1117	137	2	according	accord	VERB
ijtc-1117	137	3	to	to	ADP
ijtc-1117	137	4	ojk	ojk	NUM
ijtc-1117	137	5	,	,	PUNCT
ijtc-1117	137	6	the	the	DET
ijtc-1117	137	7	issuer	issuer	NOUN
ijtc-1117	137	8	is	be	AUX
ijtc-1117	137	9	a	a	DET
ijtc-1117	137	10	party	party	NOUN
ijtc-1117	137	11	that	that	PRON
ijtc-1117	137	12	conducts	conduct	VERB
ijtc-1117	137	13	a	a	DET
ijtc-1117	137	14	public	public	ADJ
ijtc-1117	137	15	offering	offering	NOUN
ijtc-1117	137	16	,	,	PUNCT
ijtc-1117	137	17	namely	namely	ADV
ijtc-1117	137	18	a	a	DET
ijtc-1117	137	19	securities	security	NOUN
ijtc-1117	137	20	offering	offering	NOUN
ijtc-1117	137	21	conducted	conduct	VERB
ijtc-1117	137	22	by	by	ADP
ijtc-1117	137	23	the	the	DET
ijtc-1117	137	24	issuer	issuer	NOUN
ijtc-1117	137	25	to	to	PART
ijtc-1117	137	26	sell	sell	VERB
ijtc-1117	137	27	securities	security	NOUN
ijtc-1117	137	28	to	to	ADP
ijtc-1117	137	29	the	the	DET
ijtc-1117	137	30	public	public	NOUN
ijtc-1117	137	31	based	base	VERB
ijtc-1117	137	32	on	on	ADP
ijtc-1117	137	33	the	the	DET
ijtc-1117	137	34	procedures	procedure	NOUN
ijtc-1117	137	35	regulated	regulate	VERB
ijtc-1117	137	36	in	in	ADP
ijtc-1117	137	37	the	the	DET
ijtc-1117	137	38	applicable	applicable	ADJ
ijtc-1117	137	39	laws	law	NOUN
ijtc-1117	137	40	and	and	CCONJ
ijtc-1117	137	41	regulations	regulation	NOUN
ijtc-1117	137	42	(	(	PUNCT
ijtc-1117	137	43	otoritas	otorita	NOUN
ijtc-1117	137	44	jasa	jasa	PROPN
ijtc-1117	137	45	keuangan	keuangan	PROPN
ijtc-1117	137	46	,	,	PUNCT
ijtc-1117	137	47	2017	2017	NUM
ijtc-1117	137	48	)	)	PUNCT
ijtc-1117	137	49	.	.	PUNCT
ijtc-1117	138	1	according	accord	VERB
ijtc-1117	138	2	to	to	ADP
ijtc-1117	138	3	(	(	PUNCT
ijtc-1117	138	4	greenwood	greenwood	PROPN
ijtc-1117	138	5	&	&	CCONJ
ijtc-1117	138	6	hanson	hanson	PROPN
ijtc-1117	138	7	,	,	PUNCT
ijtc-1117	138	8	2013	2013	NUM
ijtc-1117	138	9	)	)	PUNCT
ijtc-1117	138	10	a	a	DET
ijtc-1117	138	11	substantial	substantial	ADJ
ijtc-1117	138	12	decrease	decrease	NOUN
ijtc-1117	138	13	in	in	ADP
ijtc-1117	138	14	issuer	issuer	ADJ
ijtc-1117	138	15	quality	quality	NOUN
ijtc-1117	138	16	serves	serve	VERB
ijtc-1117	138	17	as	as	ADP
ijtc-1117	138	18	a	a	DET
ijtc-1117	138	19	more	more	ADV
ijtc-1117	138	20	dependable	dependable	ADJ
ijtc-1117	138	21	indicator	indicator	NOUN
ijtc-1117	138	22	of	of	ADP
ijtc-1117	138	23	credit	credit	NOUN
ijtc-1117	138	24	market	market	NOUN
ijtc-1117	138	25	overheating	overheat	VERB
ijtc-1117	138	26	compared	compare	VERB
ijtc-1117	138	27	to	to	PART
ijtc-1117	138	28	swift	swift	VERB
ijtc-1117	138	29	overall	overall	ADJ
ijtc-1117	138	30	credit	credit	NOUN
ijtc-1117	138	31	expansion	expansion	NOUN
ijtc-1117	138	32	.	.	PUNCT
ijtc-1117	139	1	apart	apart	ADV
ijtc-1117	139	2	from	from	ADP
ijtc-1117	139	3	that	that	PRON
ijtc-1117	139	4	,	,	PUNCT
ijtc-1117	139	5	according	accord	VERB
ijtc-1117	139	6	to	to	ADP
ijtc-1117	139	7	(	(	PUNCT
ijtc-1117	139	8	he	he	PRON
ijtc-1117	139	9	et	et	PROPN
ijtc-1117	139	10	al	al	PROPN
ijtc-1117	139	11	.	.	PROPN
ijtc-1117	139	12	,	,	PUNCT
ijtc-1117	139	13	2012	2012	NUM
ijtc-1117	139	14	)	)	PUNCT
ijtc-1117	139	15	investors	investor	NOUN
ijtc-1117	139	16	assess	assess	VERB
ijtc-1117	139	17	the	the	DET
ijtc-1117	139	18	likelihood	likelihood	NOUN
ijtc-1117	139	19	that	that	SCONJ
ijtc-1117	139	20	major	major	ADJ
ijtc-1117	139	21	issuers	issuer	NOUN
ijtc-1117	139	22	may	may	AUX
ijtc-1117	139	23	have	have	AUX
ijtc-1117	139	24	received	receive	VERB
ijtc-1117	139	25	overly	overly	ADV
ijtc-1117	139	26	optimistic	optimistic	ADJ
ijtc-1117	139	27	ratings	rating	NOUN
ijtc-1117	139	28	compared	compare	VERB
ijtc-1117	139	29	to	to	ADP
ijtc-1117	139	30	smaller	small	ADJ
ijtc-1117	139	31	issuers	issuer	NOUN
ijtc-1117	139	32	,	,	PUNCT
ijtc-1117	139	33	particularly	particularly	ADV
ijtc-1117	139	34	in	in	ADP
ijtc-1117	139	35	times	time	NOUN
ijtc-1117	139	36	of	of	ADP
ijtc-1117	139	37	economic	economic	ADJ
ijtc-1117	139	38	expansion	expansion	NOUN
ijtc-1117	139	39	.	.	PUNCT
ijtc-1117	140	1	the	the	DET
ijtc-1117	140	2	findings	finding	NOUN
ijtc-1117	140	3	indicate	indicate	VERB
ijtc-1117	140	4	that	that	SCONJ
ijtc-1117	140	5	in	in	ADP
ijtc-1117	140	6	turkey	turkey	NOUN
ijtc-1117	140	7	,	,	PUNCT
ijtc-1117	140	8	hot	hot	ADJ
ijtc-1117	140	9	-	-	PUNCT
ijtc-1117	140	10	market	market	NOUN
ijtc-1117	140	11	issuers	issuer	NOUN
ijtc-1117	140	12	typically	typically	ADV
ijtc-1117	140	13	generate	generate	VERB
ijtc-1117	140	14	proceeds	proceed	NOUN
ijtc-1117	140	15	from	from	ADP
ijtc-1117	140	16	the	the	DET
ijtc-1117	140	17	sale	sale	NOUN
ijtc-1117	140	18	of	of	ADP
ijtc-1117	140	19	primary	primary	ADJ
ijtc-1117	140	20	shares	share	NOUN
ijtc-1117	140	21	equivalent	equivalent	ADJ
ijtc-1117	140	22	to	to	ADP
ijtc-1117	140	23	98	98	NUM
ijtc-1117	140	24	%	%	NOUN
ijtc-1117	140	25	of	of	ADP
ijtc-1117	140	26	their	their	PRON
ijtc-1117	140	27	pre	pre	ADJ
ijtc-1117	140	28	-	-	ADJ
ijtc-1117	140	29	ipo	ipo	ADJ
ijtc-1117	140	30	total	total	ADJ
ijtc-1117	140	31	assets	asset	NOUN
ijtc-1117	140	32	,	,	PUNCT
ijtc-1117	140	33	whereas	whereas	SCONJ
ijtc-1117	140	34	cold	cold	ADJ
ijtc-1117	140	35	-	-	PUNCT
ijtc-1117	140	36	market	market	NOUN
ijtc-1117	140	37	issuers	issuer	NOUN
ijtc-1117	140	38	generate	generate	VERB
ijtc-1117	140	39	around	around	ADV
ijtc-1117	140	40	68	68	NUM
ijtc-1117	140	41	%	%	NOUN
ijtc-1117	140	42	(	(	PUNCT
ijtc-1117	140	43	brycz	brycz	NOUN
ijtc-1117	140	44	et	et	PROPN
ijtc-1117	140	45	al	al	PROPN
ijtc-1117	140	46	.	.	PROPN
ijtc-1117	140	47	,	,	PUNCT
ijtc-1117	140	48	2017	2017	NUM
ijtc-1117	140	49	)	)	PUNCT
ijtc-1117	140	50	.	.	PUNCT
ijtc-1117	141	1	according	accord	VERB
ijtc-1117	141	2	to	to	ADP
ijtc-1117	141	3	(	(	PUNCT
ijtc-1117	141	4	baker	baker	PROPN
ijtc-1117	141	5	&	&	CCONJ
ijtc-1117	141	6	mansi	mansi	PROPN
ijtc-1117	141	7	,	,	PUNCT
ijtc-1117	141	8	2002	2002	NUM
ijtc-1117	141	9	)	)	PUNCT
ijtc-1117	141	10	we	we	PRON
ijtc-1117	141	11	examine	examine	VERB
ijtc-1117	141	12	how	how	SCONJ
ijtc-1117	141	13	publicly	publicly	ADV
ijtc-1117	141	14	traded	trade	VERB
ijtc-1117	141	15	corporate	corporate	ADJ
ijtc-1117	141	16	bond	bond	NOUN
ijtc-1117	141	17	issuers	issuer	NOUN
ijtc-1117	141	18	and	and	CCONJ
ijtc-1117	141	19	institutional	institutional	ADJ
ijtc-1117	141	20	investors	investor	NOUN
ijtc-1117	141	21	assess	assess	VERB
ijtc-1117	141	22	four	four	NUM
ijtc-1117	141	23	major	major	ADJ
ijtc-1117	141	24	rating	rating	NOUN
ijtc-1117	141	25	agencies	agency	NOUN
ijtc-1117	141	26	and	and	CCONJ
ijtc-1117	141	27	their	their	PRON
ijtc-1117	141	28	roles	role	NOUN
ijtc-1117	141	29	in	in	ADP
ijtc-1117	141	30	capital	capital	NOUN
ijtc-1117	141	31	markets	market	NOUN
ijtc-1117	141	32	.	.	PUNCT
ijtc-1117	142	1	results	result	NOUN
ijtc-1117	142	2	show	show	VERB
ijtc-1117	142	3	stark	stark	ADJ
ijtc-1117	142	4	differences	difference	NOUN
ijtc-1117	142	5	between	between	ADP
ijtc-1117	142	6	issuers	issuer	NOUN
ijtc-1117	142	7	and	and	CCONJ
ijtc-1117	142	8	investors	investor	NOUN
ijtc-1117	142	9	.	.	PUNCT
ijtc-1117	143	1	while	while	SCONJ
ijtc-1117	143	2	most	most	ADJ
ijtc-1117	143	3	institutional	institutional	ADJ
ijtc-1117	143	4	investors	investor	NOUN
ijtc-1117	143	5	require	require	VERB
ijtc-1117	143	6	only	only	ADV
ijtc-1117	143	7	one	one	NUM
ijtc-1117	143	8	rating	rating	NOUN
ijtc-1117	143	9	for	for	ADP
ijtc-1117	143	10	rated	rate	VERB
ijtc-1117	143	11	corporate	corporate	ADJ
ijtc-1117	143	12	bonds	bond	NOUN
ijtc-1117	143	13	,	,	PUNCT
ijtc-1117	143	14	issuers	issuer	NOUN
ijtc-1117	143	15	typically	typically	ADV
ijtc-1117	143	16	seek	seek	VERB
ijtc-1117	143	17	two	two	NUM
ijtc-1117	143	18	or	or	CCONJ
ijtc-1117	143	19	more	more	ADJ
ijtc-1117	143	20	.	.	PUNCT
ijtc-1117	144	1	there	there	PRON
ijtc-1117	144	2	are	be	VERB
ijtc-1117	144	3	also	also	ADV
ijtc-1117	144	4	discrepancies	discrepancy	NOUN
ijtc-1117	144	5	regarding	regard	VERB
ijtc-1117	144	6	the	the	DET
ijtc-1117	144	7	accuracy	accuracy	NOUN
ijtc-1117	144	8	and	and	CCONJ
ijtc-1117	144	9	timeliness	timeliness	NOUN
ijtc-1117	144	10	of	of	ADP
ijtc-1117	144	11	ratings	rating	NOUN
ijtc-1117	144	12	in	in	ADP
ijtc-1117	144	13	reflecting	reflect	VERB
ijtc-1117	144	14	creditworthiness	creditworthiness	NOUN
ijtc-1117	144	15	.	.	PUNCT
ijtc-1117	145	1	these	these	DET
ijtc-1117	145	2	variations	variation	NOUN
ijtc-1117	145	3	highlight	highlight	VERB
ijtc-1117	145	4	the	the	DET
ijtc-1117	145	5	distinct	distinct	ADJ
ijtc-1117	145	6	roles	role	NOUN
ijtc-1117	145	7	played	play	VERB
ijtc-1117	145	8	by	by	ADP
ijtc-1117	145	9	rating	rating	NOUN
ijtc-1117	145	10	agencies	agency	NOUN
ijtc-1117	145	11	in	in	ADP
ijtc-1117	145	12	the	the	DET
ijtc-1117	145	13	market	market	NOUN
ijtc-1117	145	14	.	.	PUNCT
ijtc-1117	146	1	capital	capital	NOUN
ijtc-1117	146	2	market	market	NOUN
ijtc-1117	146	3	the	the	DET
ijtc-1117	146	4	capital	capital	NOUN
ijtc-1117	146	5	market	market	NOUN
ijtc-1117	146	6	is	be	AUX
ijtc-1117	146	7	a	a	DET
ijtc-1117	146	8	meeting	meeting	NOUN
ijtc-1117	146	9	between	between	ADP
ijtc-1117	146	10	parties	party	NOUN
ijtc-1117	146	11	who	who	PRON
ijtc-1117	146	12	have	have	VERB
ijtc-1117	146	13	excess	excess	ADJ
ijtc-1117	146	14	funds	fund	NOUN
ijtc-1117	146	15	and	and	CCONJ
ijtc-1117	146	16	parties	party	NOUN
ijtc-1117	146	17	who	who	PRON
ijtc-1117	146	18	need	need	VERB
ijtc-1117	146	19	funds	fund	NOUN
ijtc-1117	146	20	by	by	ADP
ijtc-1117	146	21	trading	trade	VERB
ijtc-1117	146	22	securities	security	NOUN
ijtc-1117	146	23	(	(	PUNCT
ijtc-1117	146	24	tandelilin	tandelilin	NOUN
ijtc-1117	146	25	,	,	PUNCT
ijtc-1117	146	26	2010	2010	NUM
ijtc-1117	146	27	)	)	PUNCT
ijtc-1117	146	28	according	accord	VERB
ijtc-1117	146	29	to	to	ADP
ijtc-1117	146	30	law	law	NOUN
ijtc-1117	146	31	of	of	ADP
ijtc-1117	146	32	the	the	DET
ijtc-1117	146	33	republic	republic	NOUN
ijtc-1117	146	34	of	of	ADP
ijtc-1117	146	35	indonesia	indonesia	PROPN
ijtc-1117	146	36	number	number	NOUN
ijtc-1117	146	37	8	8	NUM
ijtc-1117	146	38	of	of	ADP
ijtc-1117	146	39	1995	1995	NUM
ijtc-1117	146	40	concerning	concern	VERB
ijtc-1117	146	41	the	the	DET
ijtc-1117	146	42	capital	capital	NOUN
ijtc-1117	146	43	market	market	NOUN
ijtc-1117	146	44	,	,	PUNCT
ijtc-1117	146	45	the	the	DET
ijtc-1117	146	46	capital	capital	NOUN
ijtc-1117	146	47	market	market	NOUN
ijtc-1117	146	48	is	be	AUX
ijtc-1117	146	49	defined	define	VERB
ijtc-1117	146	50	as	as	ADP
ijtc-1117	146	51	activities	activity	NOUN
ijtc-1117	146	52	related	relate	VERB
ijtc-1117	146	53	to	to	ADP
ijtc-1117	146	54	the	the	DET
ijtc-1117	146	55	public	public	ADJ
ijtc-1117	146	56	offering	offering	NOUN
ijtc-1117	146	57	and	and	CCONJ
ijtc-1117	146	58	trading	trading	NOUN
ijtc-1117	146	59	of	of	ADP
ijtc-1117	146	60	securities	security	NOUN
ijtc-1117	146	61	,	,	PUNCT
ijtc-1117	146	62	public	public	ADJ
ijtc-1117	146	63	companies	company	NOUN
ijtc-1117	146	64	related	relate	VERB
ijtc-1117	146	65	to	to	ADP
ijtc-1117	146	66	the	the	DET
ijtc-1117	146	67	securities	security	NOUN
ijtc-1117	146	68	they	they	PRON
ijtc-1117	146	69	issue	issue	VERB
ijtc-1117	146	70	,	,	PUNCT
ijtc-1117	146	71	as	as	ADV
ijtc-1117	146	72	well	well	ADV
ijtc-1117	146	73	as	as	ADP
ijtc-1117	146	74	institutions	institution	NOUN
ijtc-1117	146	75	and	and	CCONJ
ijtc-1117	146	76	professions	profession	NOUN
ijtc-1117	146	77	related	relate	VERB
ijtc-1117	146	78	to	to	ADP
ijtc-1117	146	79	securities	security	NOUN
ijtc-1117	146	80	(	(	PUNCT
ijtc-1117	146	81	uu	uu	INTJ
ijtc-1117	146	82	nomor	nomor	VERB
ijtc-1117	146	83	8	8	NUM
ijtc-1117	146	84	tahun	tahun	PROPN
ijtc-1117	146	85	1995	1995	NUM
ijtc-1117	146	86	,	,	PUNCT
ijtc-1117	146	87	1995a	1995a	NUM
ijtc-1117	146	88	)	)	PUNCT
ijtc-1117	146	89	.	.	PUNCT
ijtc-1117	147	1	in	in	ADP
ijtc-1117	147	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	147	3	implementation	implementation	NOUN
ijtc-1117	147	4	of	of	ADP
ijtc-1117	147	5	tax	tax	NOUN
ijtc-1117	147	6	incentives	incentive	NOUN
ijtc-1117	147	7	on	on	ADP
ijtc-1117	147	8	issuers	issuer	NOUN
ijtc-1117	147	9	'	'	PART
ijtc-1117	147	10	financial	financial	ADJ
ijtc-1117	147	11	ratios	ratio	NOUN
ijtc-1117	147	12	:	:	PUNCT
ijtc-1117	147	13	reduction	reduction	NOUN
ijtc-1117	147	14	and	and	CCONJ
ijtc-1117	147	15	reaction	reaction	NOUN
ijtc-1117	147	16	yandes	yande	NOUN
ijtc-1117	147	17	,	,	PUNCT
ijtc-1117	147	18	sunarya	sunarya	NOUN
ijtc-1117	147	19	,	,	PUNCT
ijtc-1117	147	20	muhtarom	muhtarom	NOUN
ijtc-1117	147	21	,	,	PUNCT
ijtc-1117	147	22	and	and	CCONJ
ijtc-1117	147	23	destiana	destiana	PROPN
ijtc-1117	147	24	443	443	NUM
ijtc-1117	147	25	|	|	ADV
ijtc-1117	147	26	ilomata	ilomata	PROPN
ijtc-1117	147	27	international	international	ADJ
ijtc-1117	147	28	journal	journal	NOUN
ijtc-1117	147	29	of	of	ADP
ijtc-1117	147	30	tax	tax	PROPN
ijtc-1117	147	31	&	&	CCONJ
ijtc-1117	147	32	accounting	accounting	PROPN
ijtc-1117	147	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	147	34	indonesia	indonesia	PROPN
ijtc-1117	147	35	,	,	PUNCT
ijtc-1117	147	36	the	the	DET
ijtc-1117	147	37	capital	capital	NOUN
ijtc-1117	147	38	market	market	NOUN
ijtc-1117	147	39	is	be	AUX
ijtc-1117	147	40	also	also	ADV
ijtc-1117	147	41	referred	refer	VERB
ijtc-1117	147	42	to	to	ADP
ijtc-1117	147	43	as	as	ADP
ijtc-1117	147	44	the	the	DET
ijtc-1117	147	45	indonesia	indonesia	PROPN
ijtc-1117	147	46	stock	stock	PROPN
ijtc-1117	147	47	exchange	exchange	PROPN
ijtc-1117	147	48	(	(	PUNCT
ijtc-1117	147	49	idx	idx	PROPN
ijtc-1117	147	50	)	)	PUNCT
ijtc-1117	147	51	.	.	PUNCT
ijtc-1117	148	1	the	the	DET
ijtc-1117	148	2	stock	stock	NOUN
ijtc-1117	148	3	exchange	exchange	NOUN
ijtc-1117	148	4	is	be	AUX
ijtc-1117	148	5	a	a	DET
ijtc-1117	148	6	party	party	NOUN
ijtc-1117	148	7	that	that	PRON
ijtc-1117	148	8	organizes	organize	VERB
ijtc-1117	148	9	and	and	CCONJ
ijtc-1117	148	10	provides	provide	VERB
ijtc-1117	148	11	systems	system	NOUN
ijtc-1117	148	12	and	and	CCONJ
ijtc-1117	148	13	or	or	CCONJ
ijtc-1117	148	14	facilities	facility	NOUN
ijtc-1117	148	15	to	to	PART
ijtc-1117	148	16	bring	bring	VERB
ijtc-1117	148	17	together	together	ADV
ijtc-1117	148	18	the	the	DET
ijtc-1117	148	19	sale	sale	NOUN
ijtc-1117	148	20	and	and	CCONJ
ijtc-1117	148	21	purchase	purchase	NOUN
ijtc-1117	148	22	offers	offer	NOUN
ijtc-1117	148	23	of	of	ADP
ijtc-1117	148	24	securities	security	NOUN
ijtc-1117	148	25	of	of	ADP
ijtc-1117	148	26	other	other	ADJ
ijtc-1117	148	27	parties	party	NOUN
ijtc-1117	148	28	with	with	ADP
ijtc-1117	148	29	the	the	DET
ijtc-1117	148	30	aim	aim	NOUN
ijtc-1117	148	31	of	of	ADP
ijtc-1117	148	32	trading	trading	NOUN
ijtc-1117	148	33	securities	security	NOUN
ijtc-1117	148	34	between	between	ADP
ijtc-1117	148	35	them	they	PRON
ijtc-1117	148	36	(	(	PUNCT
ijtc-1117	148	37	uu	uu	X
ijtc-1117	148	38	nomor	nomor	VERB
ijtc-1117	148	39	8	8	NUM
ijtc-1117	148	40	tahun	tahun	PROPN
ijtc-1117	148	41	1995	1995	NUM
ijtc-1117	148	42	,	,	PUNCT
ijtc-1117	148	43	1995b	1995b	NUM
ijtc-1117	148	44	)	)	PUNCT
ijtc-1117	148	45	.	.	PUNCT
ijtc-1117	149	1	the	the	DET
ijtc-1117	149	2	stock	stock	NOUN
ijtc-1117	149	3	exchange	exchange	NOUN
ijtc-1117	149	4	has	have	AUX
ijtc-1117	149	5	existed	exist	VERB
ijtc-1117	149	6	in	in	ADP
ijtc-1117	149	7	the	the	DET
ijtc-1117	149	8	territory	territory	NOUN
ijtc-1117	149	9	of	of	ADP
ijtc-1117	149	10	indonesia	indonesia	PROPN
ijtc-1117	149	11	since	since	SCONJ
ijtc-1117	149	12	the	the	DET
ijtc-1117	149	13	dutch	dutch	PROPN
ijtc-1117	149	14	colonization	colonization	NOUN
ijtc-1117	149	15	in	in	ADP
ijtc-1117	149	16	the	the	DET
ijtc-1117	149	17	1912	1912	NUM
ijtc-1117	149	18	period	period	NOUN
ijtc-1117	149	19	in	in	ADP
ijtc-1117	149	20	batavia	batavia	PROPN
ijtc-1117	149	21	.	.	PUNCT
ijtc-1117	150	1	at	at	ADP
ijtc-1117	150	2	that	that	DET
ijtc-1117	150	3	time	time	NOUN
ijtc-1117	150	4	,	,	PUNCT
ijtc-1117	150	5	the	the	DET
ijtc-1117	150	6	stock	stock	NOUN
ijtc-1117	150	7	exchange	exchange	NOUN
ijtc-1117	150	8	was	be	AUX
ijtc-1117	150	9	created	create	VERB
ijtc-1117	150	10	by	by	ADP
ijtc-1117	150	11	the	the	DET
ijtc-1117	150	12	dutch	dutch	PROPN
ijtc-1117	150	13	east	east	PROPN
ijtc-1117	150	14	indies	indies	PROPN
ijtc-1117	150	15	through	through	ADP
ijtc-1117	150	16	its	its	PRON
ijtc-1117	150	17	government	government	NOUN
ijtc-1117	150	18	for	for	ADP
ijtc-1117	150	19	the	the	DET
ijtc-1117	150	20	purposes	purpose	NOUN
ijtc-1117	150	21	of	of	ADP
ijtc-1117	150	22	the	the	DET
ijtc-1117	150	23	colonial	colonial	ADJ
ijtc-1117	150	24	government	government	NOUN
ijtc-1117	150	25	.	.	PUNCT
ijtc-1117	151	1	however	however	ADV
ijtc-1117	151	2	,	,	PUNCT
ijtc-1117	151	3	later	later	ADV
ijtc-1117	151	4	the	the	DET
ijtc-1117	151	5	stock	stock	NOUN
ijtc-1117	151	6	exchange	exchange	NOUN
ijtc-1117	151	7	went	go	VERB
ijtc-1117	151	8	into	into	ADP
ijtc-1117	151	9	suspended	suspend	VERB
ijtc-1117	151	10	animation	animation	NOUN
ijtc-1117	151	11	,	,	PUNCT
ijtc-1117	151	12	and	and	CCONJ
ijtc-1117	151	13	finally	finally	ADV
ijtc-1117	151	14	indonesia	indonesia	PROPN
ijtc-1117	151	15	through	through	ADP
ijtc-1117	151	16	its	its	PRON
ijtc-1117	151	17	government	government	NOUN
ijtc-1117	151	18	reactivated	reactivate	VERB
ijtc-1117	151	19	the	the	DET
ijtc-1117	151	20	capital	capital	NOUN
ijtc-1117	151	21	market	market	NOUN
ijtc-1117	151	22	in	in	ADP
ijtc-1117	151	23	1977	1977	NUM
ijtc-1117	151	24	.	.	PUNCT
ijtc-1117	152	1	according	accord	VERB
ijtc-1117	152	2	to	to	ADP
ijtc-1117	152	3	(	(	PUNCT
ijtc-1117	152	4	deng	deng	PROPN
ijtc-1117	152	5	et	et	PROPN
ijtc-1117	152	6	al	al	PROPN
ijtc-1117	152	7	.	.	PROPN
ijtc-1117	152	8	,	,	PUNCT
ijtc-1117	152	9	2023	2023	NUM
ijtc-1117	152	10	)	)	PUNCT
ijtc-1117	152	11	empirical	empirical	ADJ
ijtc-1117	152	12	evidence	evidence	NOUN
ijtc-1117	152	13	demonstrates	demonstrate	VERB
ijtc-1117	152	14	that	that	SCONJ
ijtc-1117	152	15	opening	open	VERB
ijtc-1117	152	16	up	up	ADP
ijtc-1117	152	17	capital	capital	NOUN
ijtc-1117	152	18	markets	market	NOUN
ijtc-1117	152	19	has	have	VERB
ijtc-1117	152	20	a	a	DET
ijtc-1117	152	21	positive	positive	ADJ
ijtc-1117	152	22	impact	impact	NOUN
ijtc-1117	152	23	on	on	ADP
ijtc-1117	152	24	corporate	corporate	ADJ
ijtc-1117	152	25	environmental	environmental	ADJ
ijtc-1117	152	26	,	,	PUNCT
ijtc-1117	152	27	social	social	ADJ
ijtc-1117	152	28	,	,	PUNCT
ijtc-1117	152	29	and	and	CCONJ
ijtc-1117	152	30	governance	governance	NOUN
ijtc-1117	152	31	(	(	PUNCT
ijtc-1117	152	32	esg	esg	NOUN
ijtc-1117	152	33	)	)	PUNCT
ijtc-1117	152	34	performance	performance	NOUN
ijtc-1117	152	35	,	,	PUNCT
ijtc-1117	152	36	facilitated	facilitate	VERB
ijtc-1117	152	37	by	by	ADP
ijtc-1117	152	38	external	external	ADJ
ijtc-1117	152	39	monitoring	monitoring	NOUN
ijtc-1117	152	40	mechanisms	mechanism	NOUN
ijtc-1117	152	41	.	.	PUNCT
ijtc-1117	153	1	this	this	DET
ijtc-1117	153	2	impact	impact	NOUN
ijtc-1117	153	3	varies	vary	VERB
ijtc-1117	153	4	depending	depend	VERB
ijtc-1117	153	5	on	on	ADP
ijtc-1117	153	6	the	the	DET
ijtc-1117	153	7	unique	unique	ADJ
ijtc-1117	153	8	characteristics	characteristic	NOUN
ijtc-1117	153	9	of	of	ADP
ijtc-1117	153	10	each	each	DET
ijtc-1117	153	11	firm	firm	NOUN
ijtc-1117	153	12	.	.	PUNCT
ijtc-1117	154	1	lq45	lq45	PROPN
ijtc-1117	154	2	indeks	indek	NOUN
ijtc-1117	154	3	lq45	lq45	PROPN
ijtc-1117	154	4	is	be	AUX
ijtc-1117	154	5	an	an	DET
ijtc-1117	154	6	index	index	NOUN
ijtc-1117	154	7	that	that	PRON
ijtc-1117	154	8	measures	measure	VERB
ijtc-1117	154	9	the	the	DET
ijtc-1117	154	10	price	price	NOUN
ijtc-1117	154	11	performance	performance	NOUN
ijtc-1117	154	12	of	of	ADP
ijtc-1117	154	13	45	45	NUM
ijtc-1117	154	14	stocks	stock	NOUN
ijtc-1117	154	15	that	that	PRON
ijtc-1117	154	16	have	have	VERB
ijtc-1117	154	17	high	high	ADJ
ijtc-1117	154	18	liquidity	liquidity	NOUN
ijtc-1117	154	19	and	and	CCONJ
ijtc-1117	154	20	large	large	ADJ
ijtc-1117	154	21	market	market	NOUN
ijtc-1117	154	22	capitalization	capitalization	NOUN
ijtc-1117	154	23	and	and	CCONJ
ijtc-1117	154	24	are	be	AUX
ijtc-1117	154	25	supported	support	VERB
ijtc-1117	154	26	by	by	ADP
ijtc-1117	154	27	good	good	ADJ
ijtc-1117	154	28	company	company	NOUN
ijtc-1117	154	29	fundamentals	fundamental	NOUN
ijtc-1117	154	30	(	(	PUNCT
ijtc-1117	154	31	idx	idx	ADJ
ijtc-1117	154	32	,	,	PUNCT
ijtc-1117	154	33	2023b	2023b	NUM
ijtc-1117	154	34	)	)	PUNCT
ijtc-1117	154	35	.	.	PUNCT
ijtc-1117	155	1	lq45	lq45	PROPN
ijtc-1117	155	2	is	be	AUX
ijtc-1117	155	3	one	one	NUM
ijtc-1117	155	4	of	of	ADP
ijtc-1117	155	5	the	the	DET
ijtc-1117	155	6	indexes	index	NOUN
ijtc-1117	155	7	that	that	PRON
ijtc-1117	155	8	has	have	AUX
ijtc-1117	155	9	been	be	AUX
ijtc-1117	155	10	in	in	ADP
ijtc-1117	155	11	indonesia	indonesia	PROPN
ijtc-1117	155	12	for	for	ADP
ijtc-1117	155	13	quite	quite	DET
ijtc-1117	155	14	a	a	DET
ijtc-1117	155	15	long	long	ADJ
ijtc-1117	155	16	time	time	NOUN
ijtc-1117	155	17	.	.	PUNCT
ijtc-1117	156	1	it	it	PRON
ijtc-1117	156	2	is	be	AUX
ijtc-1117	156	3	recorded	record	VERB
ijtc-1117	156	4	on	on	ADP
ijtc-1117	156	5	the	the	DET
ijtc-1117	156	6	indonesia	indonesia	PROPN
ijtc-1117	156	7	stock	stock	PROPN
ijtc-1117	156	8	exchange	exchange	PROPN
ijtc-1117	156	9	that	that	PRON
ijtc-1117	156	10	the	the	DET
ijtc-1117	156	11	lq45	lq45	PROPN
ijtc-1117	156	12	has	have	VERB
ijtc-1117	156	13	a	a	DET
ijtc-1117	156	14	base	base	NOUN
ijtc-1117	156	15	date	date	NOUN
ijtc-1117	156	16	of	of	ADP
ijtc-1117	156	17	july	july	PROPN
ijtc-1117	156	18	13	13	NUM
ijtc-1117	156	19	,	,	PUNCT
ijtc-1117	156	20	1994	1994	NUM
ijtc-1117	156	21	and	and	CCONJ
ijtc-1117	156	22	a	a	DET
ijtc-1117	156	23	launch	launch	NOUN
ijtc-1117	156	24	date	date	NOUN
ijtc-1117	156	25	of	of	ADP
ijtc-1117	156	26	january	january	PROPN
ijtc-1117	156	27	02	02	NUM
ijtc-1117	156	28	,	,	PUNCT
ijtc-1117	156	29	1997	1997	NUM
ijtc-1117	156	30	.	.	PUNCT
ijtc-1117	157	1	the	the	DET
ijtc-1117	157	2	lq45	lq45	PROPN
ijtc-1117	157	3	index	index	NOUN
ijtc-1117	157	4	is	be	AUX
ijtc-1117	157	5	one	one	NUM
ijtc-1117	157	6	of	of	ADP
ijtc-1117	157	7	the	the	DET
ijtc-1117	157	8	main	main	ADJ
ijtc-1117	157	9	pillars	pillar	NOUN
ijtc-1117	157	10	of	of	ADP
ijtc-1117	157	11	the	the	DET
ijtc-1117	157	12	indonesia	indonesia	PROPN
ijtc-1117	157	13	stock	stock	PROPN
ijtc-1117	157	14	exchange	exchange	PROPN
ijtc-1117	157	15	in	in	ADP
ijtc-1117	157	16	the	the	DET
ijtc-1117	157	17	movement	movement	NOUN
ijtc-1117	157	18	of	of	ADP
ijtc-1117	157	19	buying	buy	VERB
ijtc-1117	157	20	and	and	CCONJ
ijtc-1117	157	21	selling	sell	VERB
ijtc-1117	157	22	shares	share	NOUN
ijtc-1117	157	23	in	in	ADP
ijtc-1117	157	24	indonesia	indonesia	PROPN
ijtc-1117	157	25	.	.	PUNCT
ijtc-1117	158	1	every	every	DET
ijtc-1117	158	2	year	year	NOUN
ijtc-1117	158	3	,	,	PUNCT
ijtc-1117	158	4	the	the	DET
ijtc-1117	158	5	return	return	NOUN
ijtc-1117	158	6	growth	growth	NOUN
ijtc-1117	158	7	of	of	ADP
ijtc-1117	158	8	the	the	DET
ijtc-1117	158	9	lq45	lq45	PROPN
ijtc-1117	158	10	index	index	NOUN
ijtc-1117	158	11	increases	increase	NOUN
ijtc-1117	158	12	,	,	PUNCT
ijtc-1117	158	13	but	but	CCONJ
ijtc-1117	158	14	in	in	ADP
ijtc-1117	158	15	2020	2020	NUM
ijtc-1117	158	16	,	,	PUNCT
ijtc-1117	158	17	the	the	DET
ijtc-1117	158	18	return	return	NOUN
ijtc-1117	158	19	of	of	ADP
ijtc-1117	158	20	the	the	DET
ijtc-1117	158	21	lq45	lq45	PROPN
ijtc-1117	158	22	index	index	NOUN
ijtc-1117	158	23	experienced	experience	VERB
ijtc-1117	158	24	a	a	DET
ijtc-1117	158	25	significant	significant	ADJ
ijtc-1117	158	26	decline	decline	NOUN
ijtc-1117	158	27	due	due	ADP
ijtc-1117	158	28	to	to	ADP
ijtc-1117	158	29	the	the	DET
ijtc-1117	158	30	emergence	emergence	NOUN
ijtc-1117	158	31	of	of	ADP
ijtc-1117	158	32	the	the	DET
ijtc-1117	158	33	covid-19	covid-19	PROPN
ijtc-1117	158	34	pandemic	pandemic	NOUN
ijtc-1117	158	35	.	.	PUNCT
ijtc-1117	159	1	in	in	ADP
ijtc-1117	159	2	2021	2021	NUM
ijtc-1117	159	3	,	,	PUNCT
ijtc-1117	159	4	the	the	DET
ijtc-1117	159	5	lq45	lq45	PROPN
ijtc-1117	159	6	index	index	NOUN
ijtc-1117	159	7	return	return	NOUN
ijtc-1117	159	8	increased	increase	VERB
ijtc-1117	159	9	by	by	ADP
ijtc-1117	159	10	7.4	7.4	NUM
ijtc-1117	159	11	%	%	NOUN
ijtc-1117	159	12	,	,	PUNCT
ijtc-1117	159	13	while	while	SCONJ
ijtc-1117	159	14	in	in	ADP
ijtc-1117	159	15	2022	2022	NUM
ijtc-1117	159	16	,	,	PUNCT
ijtc-1117	159	17	the	the	DET
ijtc-1117	159	18	lq45	lq45	PROPN
ijtc-1117	159	19	index	index	NOUN
ijtc-1117	159	20	return	return	NOUN
ijtc-1117	159	21	was	be	AUX
ijtc-1117	159	22	positive	positive	ADJ
ijtc-1117	159	23	again	again	ADV
ijtc-1117	159	24	at	at	ADP
ijtc-1117	159	25	0.62	0.62	NUM
ijtc-1117	159	26	%	%	NOUN
ijtc-1117	159	27	.	.	PUNCT
ijtc-1117	160	1	data	datum	NOUN
ijtc-1117	160	2	from	from	ADP
ijtc-1117	160	3	the	the	DET
ijtc-1117	160	4	indonesian	indonesian	ADJ
ijtc-1117	160	5	stock	stock	PROPN
ijtc-1117	160	6	exchange	exchange	PROPN
ijtc-1117	160	7	(	(	PUNCT
ijtc-1117	160	8	bei	bei	PROPN
ijtc-1117	160	9	)	)	PUNCT
ijtc-1117	160	10	as	as	ADP
ijtc-1117	160	11	of	of	ADP
ijtc-1117	160	12	the	the	DET
ijtc-1117	160	13	end	end	NOUN
ijtc-1117	160	14	of	of	ADP
ijtc-1117	160	15	2022	2022	NUM
ijtc-1117	160	16	recorded	record	VERB
ijtc-1117	160	17	835	835	NUM
ijtc-1117	160	18	companies	company	NOUN
ijtc-1117	160	19	,	,	PUNCT
ijtc-1117	160	20	with	with	ADP
ijtc-1117	160	21	45	45	NUM
ijtc-1117	160	22	of	of	ADP
ijtc-1117	160	23	them	they	PRON
ijtc-1117	160	24	being	be	AUX
ijtc-1117	160	25	companies	company	NOUN
ijtc-1117	160	26	included	include	VERB
ijtc-1117	160	27	in	in	ADP
ijtc-1117	160	28	the	the	DET
ijtc-1117	160	29	lq45	lq45	PROPN
ijtc-1117	160	30	index	index	NOUN
ijtc-1117	160	31	(	(	PUNCT
ijtc-1117	160	32	hariyanto	hariyanto	PROPN
ijtc-1117	160	33	&	&	CCONJ
ijtc-1117	160	34	ferdian	ferdian	PROPN
ijtc-1117	160	35	,	,	PUNCT
ijtc-1117	160	36	2023	2023	NUM
ijtc-1117	160	37	)	)	PUNCT
ijtc-1117	160	38	.	.	PUNCT
ijtc-1117	161	1	the	the	DET
ijtc-1117	161	2	lq45	lq45	PROPN
ijtc-1117	161	3	index	index	NOUN
ijtc-1117	161	4	consists	consist	VERB
ijtc-1117	161	5	of	of	ADP
ijtc-1117	161	6	45	45	NUM
ijtc-1117	161	7	shares	share	NOUN
ijtc-1117	161	8	on	on	ADP
ijtc-1117	161	9	the	the	DET
ijtc-1117	161	10	idx	idx	NOUN
ijtc-1117	161	11	with	with	ADP
ijtc-1117	161	12	high	high	ADJ
ijtc-1117	161	13	liquidity	liquidity	NOUN
ijtc-1117	161	14	and	and	CCONJ
ijtc-1117	161	15	large	large	ADJ
ijtc-1117	161	16	market	market	NOUN
ijtc-1117	161	17	capitalization	capitalization	NOUN
ijtc-1117	161	18	value	value	NOUN
ijtc-1117	161	19	and	and	CCONJ
ijtc-1117	161	20	have	have	AUX
ijtc-1117	161	21	passed	pass	VERB
ijtc-1117	161	22	the	the	DET
ijtc-1117	161	23	selection	selection	NOUN
ijtc-1117	161	24	according	accord	VERB
ijtc-1117	161	25	to	to	ADP
ijtc-1117	161	26	the	the	DET
ijtc-1117	161	27	selection	selection	NOUN
ijtc-1117	161	28	criteria	criterion	NOUN
ijtc-1117	161	29	(	(	PUNCT
ijtc-1117	161	30	sucayono	sucayono	PROPN
ijtc-1117	161	31	,	,	PUNCT
ijtc-1117	161	32	2024	2024	NUM
ijtc-1117	161	33	)	)	PUNCT
ijtc-1117	161	34	.	.	PUNCT
ijtc-1117	162	1	method	method	NOUN
ijtc-1117	162	2	this	this	DET
ijtc-1117	162	3	study	study	NOUN
ijtc-1117	162	4	is	be	AUX
ijtc-1117	162	5	quantitative	quantitative	ADJ
ijtc-1117	162	6	and	and	CCONJ
ijtc-1117	162	7	uses	use	VERB
ijtc-1117	162	8	an	an	DET
ijtc-1117	162	9	explanatory	explanatory	ADJ
ijtc-1117	162	10	research	research	NOUN
ijtc-1117	162	11	approach	approach	NOUN
ijtc-1117	162	12	that	that	PRON
ijtc-1117	162	13	explains	explain	VERB
ijtc-1117	162	14	the	the	DET
ijtc-1117	162	15	relationship	relationship	NOUN
ijtc-1117	162	16	between	between	ADP
ijtc-1117	162	17	existing	exist	VERB
ijtc-1117	162	18	variables	variable	NOUN
ijtc-1117	162	19	.	.	PUNCT
ijtc-1117	163	1	the	the	DET
ijtc-1117	163	2	variables	variable	NOUN
ijtc-1117	163	3	include	include	VERB
ijtc-1117	163	4	dependent	dependent	ADJ
ijtc-1117	163	5	(	(	PUNCT
ijtc-1117	163	6	roe	roe	NOUN
ijtc-1117	163	7	)	)	PUNCT
ijtc-1117	163	8	and	and	CCONJ
ijtc-1117	163	9	independent	independent	ADJ
ijtc-1117	163	10	variables	variable	NOUN
ijtc-1117	163	11	(	(	PUNCT
ijtc-1117	163	12	tax	tax	NOUN
ijtc-1117	163	13	incentives	incentive	NOUN
ijtc-1117	163	14	)	)	PUNCT
ijtc-1117	163	15	.	.	PUNCT
ijtc-1117	164	1	hypothesis	hypothesis	NOUN
ijtc-1117	164	2	testing	testing	NOUN
ijtc-1117	164	3	is	be	AUX
ijtc-1117	164	4	done	do	VERB
ijtc-1117	164	5	using	use	VERB
ijtc-1117	164	6	statistical	statistical	ADJ
ijtc-1117	164	7	program	program	NOUN
ijtc-1117	164	8	for	for	ADP
ijtc-1117	164	9	social	social	ADJ
ijtc-1117	164	10	science	science	NOUN
ijtc-1117	164	11	(	(	PUNCT
ijtc-1117	164	12	spss	spss	PROPN
ijtc-1117	164	13	)	)	PUNCT
ijtc-1117	164	14	with	with	ADP
ijtc-1117	164	15	data	datum	NOUN
ijtc-1117	164	16	obtained	obtain	VERB
ijtc-1117	164	17	through	through	ADP
ijtc-1117	164	18	the	the	DET
ijtc-1117	164	19	indonesia	indonesia	PROPN
ijtc-1117	164	20	stock	stock	PROPN
ijtc-1117	164	21	exchange	exchange	PROPN
ijtc-1117	164	22	.	.	PUNCT
ijtc-1117	165	1	population	population	NOUN
ijtc-1117	165	2	the	the	DET
ijtc-1117	165	3	population	population	NOUN
ijtc-1117	165	4	in	in	ADP
ijtc-1117	165	5	this	this	DET
ijtc-1117	165	6	study	study	NOUN
ijtc-1117	165	7	are	be	AUX
ijtc-1117	165	8	issuers	issuer	NOUN
ijtc-1117	165	9	that	that	PRON
ijtc-1117	165	10	are	be	AUX
ijtc-1117	165	11	listed	list	VERB
ijtc-1117	165	12	and	and	CCONJ
ijtc-1117	165	13	survive	survive	VERB
ijtc-1117	165	14	in	in	ADP
ijtc-1117	165	15	the	the	DET
ijtc-1117	165	16	lq45	lq45	PROPN
ijtc-1117	165	17	index	index	NOUN
ijtc-1117	165	18	in	in	ADP
ijtc-1117	165	19	the	the	DET
ijtc-1117	165	20	idx	idx	NOUN
ijtc-1117	165	21	in	in	ADP
ijtc-1117	165	22	the	the	DET
ijtc-1117	165	23	period	period	NOUN
ijtc-1117	165	24	from	from	ADP
ijtc-1117	165	25	the	the	DET
ijtc-1117	165	26	beginning	beginning	NOUN
ijtc-1117	165	27	to	to	ADP
ijtc-1117	165	28	the	the	DET
ijtc-1117	165	29	end	end	NOUN
ijtc-1117	165	30	of	of	ADP
ijtc-1117	165	31	the	the	DET
ijtc-1117	165	32	2022	2022	NUM
ijtc-1117	165	33	period	period	NOUN
ijtc-1117	165	34	.	.	PUNCT
ijtc-1117	166	1	sample	sample	VERB
ijtc-1117	166	2	the	the	DET
ijtc-1117	166	3	sample	sample	NOUN
ijtc-1117	166	4	was	be	AUX
ijtc-1117	166	5	obtained	obtain	VERB
ijtc-1117	166	6	using	use	VERB
ijtc-1117	166	7	purposive	purposive	ADJ
ijtc-1117	166	8	sampling	sampling	NOUN
ijtc-1117	166	9	method	method	NOUN
ijtc-1117	166	10	through	through	ADP
ijtc-1117	166	11	certain	certain	ADJ
ijtc-1117	166	12	criteria	criterion	NOUN
ijtc-1117	166	13	.	.	PUNCT
ijtc-1117	167	1	in	in	ADP
ijtc-1117	167	2	this	this	DET
ijtc-1117	167	3	study	study	NOUN
ijtc-1117	167	4	,	,	PUNCT
ijtc-1117	167	5	there	there	PRON
ijtc-1117	167	6	are	be	VERB
ijtc-1117	167	7	45	45	NUM
ijtc-1117	167	8	issuers	issuer	NOUN
ijtc-1117	167	9	included	include	VERB
ijtc-1117	167	10	in	in	ADP
ijtc-1117	167	11	the	the	DET
ijtc-1117	167	12	lq45	lq45	PROPN
ijtc-1117	167	13	index	index	NOUN
ijtc-1117	167	14	,	,	PUNCT
ijtc-1117	167	15	but	but	CCONJ
ijtc-1117	167	16	only	only	ADV
ijtc-1117	167	17	36	36	NUM
ijtc-1117	167	18	issuers	issuer	NOUN
ijtc-1117	167	19	can	can	AUX
ijtc-1117	167	20	meet	meet	VERB
ijtc-1117	167	21	the	the	DET
ijtc-1117	167	22	criteria	criterion	NOUN
ijtc-1117	167	23	to	to	PART
ijtc-1117	167	24	be	be	AUX
ijtc-1117	167	25	included	include	VERB
ijtc-1117	167	26	in	in	ADP
ijtc-1117	167	27	the	the	DET
ijtc-1117	167	28	sample	sample	NOUN
ijtc-1117	167	29	of	of	ADP
ijtc-1117	167	30	this	this	DET
ijtc-1117	167	31	study	study	NOUN
ijtc-1117	167	32	,	,	PUNCT
ijtc-1117	167	33	including	include	VERB
ijtc-1117	167	34	the	the	DET
ijtc-1117	167	35	criteria	criterion	NOUN
ijtc-1117	167	36	are	be	AUX
ijtc-1117	167	37	issuers	issuer	NOUN
ijtc-1117	167	38	that	that	PRON
ijtc-1117	167	39	survive	survive	VERB
ijtc-1117	167	40	in	in	ADP
ijtc-1117	167	41	the	the	DET
ijtc-1117	167	42	lq45	lq45	PROPN
ijtc-1117	167	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	167	44	implementation	implementation	NOUN
ijtc-1117	167	45	of	of	ADP
ijtc-1117	167	46	tax	tax	NOUN
ijtc-1117	167	47	incentives	incentive	NOUN
ijtc-1117	167	48	on	on	ADP
ijtc-1117	167	49	issuers	issuer	NOUN
ijtc-1117	167	50	'	'	PART
ijtc-1117	167	51	financial	financial	ADJ
ijtc-1117	167	52	ratios	ratio	NOUN
ijtc-1117	167	53	:	:	PUNCT
ijtc-1117	167	54	reduction	reduction	NOUN
ijtc-1117	167	55	and	and	CCONJ
ijtc-1117	167	56	reaction	reaction	NOUN
ijtc-1117	167	57	yandes	yande	NOUN
ijtc-1117	167	58	,	,	PUNCT
ijtc-1117	167	59	sunarya	sunarya	NOUN
ijtc-1117	167	60	,	,	PUNCT
ijtc-1117	167	61	muhtarom	muhtarom	NOUN
ijtc-1117	167	62	,	,	PUNCT
ijtc-1117	167	63	and	and	CCONJ
ijtc-1117	167	64	destiana	destiana	PROPN
ijtc-1117	167	65	444	444	NUM
ijtc-1117	167	66	|	|	ADV
ijtc-1117	167	67	ilomata	ilomata	NOUN
ijtc-1117	167	68	international	international	ADJ
ijtc-1117	167	69	journal	journal	NOUN
ijtc-1117	167	70	of	of	ADP
ijtc-1117	167	71	tax	tax	PROPN
ijtc-1117	167	72	&	&	CCONJ
ijtc-1117	167	73	accounting	accounting	PROPN
ijtc-1117	167	74	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	167	75	index	index	NOUN
ijtc-1117	167	76	for	for	ADP
ijtc-1117	167	77	a	a	DET
ijtc-1117	167	78	full	full	ADJ
ijtc-1117	167	79	year	year	NOUN
ijtc-1117	167	80	in	in	ADP
ijtc-1117	167	81	2022	2022	NUM
ijtc-1117	167	82	without	without	ADP
ijtc-1117	167	83	ever	ever	ADV
ijtc-1117	167	84	leaving	leave	VERB
ijtc-1117	167	85	the	the	DET
ijtc-1117	167	86	lq45	lq45	PROPN
ijtc-1117	167	87	index	index	NOUN
ijtc-1117	167	88	,	,	PUNCT
ijtc-1117	167	89	and	and	CCONJ
ijtc-1117	167	90	have	have	VERB
ijtc-1117	167	91	credible	credible	ADJ
ijtc-1117	167	92	financial	financial	ADJ
ijtc-1117	167	93	ratio	ratio	NOUN
ijtc-1117	167	94	data	datum	NOUN
ijtc-1117	167	95	(	(	PUNCT
ijtc-1117	167	96	roe	roe	NOUN
ijtc-1117	167	97	)	)	PUNCT
ijtc-1117	167	98	and	and	CCONJ
ijtc-1117	167	99	are	be	AUX
ijtc-1117	167	100	free	free	ADJ
ijtc-1117	167	101	as	as	ADP
ijtc-1117	167	102	data	datum	NOUN
ijtc-1117	167	103	outliers	outlier	NOUN
ijtc-1117	167	104	in	in	ADP
ijtc-1117	167	105	this	this	DET
ijtc-1117	167	106	study	study	NOUN
ijtc-1117	167	107	.	.	PUNCT
ijtc-1117	168	1	table	table	NOUN
ijtc-1117	168	2	2	2	NUM
ijtc-1117	168	3	:	:	PUNCT
ijtc-1117	168	4	list	list	NOUN
ijtc-1117	168	5	of	of	ADP
ijtc-1117	168	6	samples	sample	NOUN
ijtc-1117	168	7	no	no	NOUN
ijtc-1117	168	8	.	.	PUNCT
ijtc-1117	168	9	issuer	issuer	PROPN
ijtc-1117	168	10	code	code	NOUN
ijtc-1117	168	11	tax	tax	NOUN
ijtc-1117	168	12	incentive	incentive	NOUN
ijtc-1117	168	13	(	(	PUNCT
ijtc-1117	168	14	dummy	dummy	NOUN
ijtc-1117	168	15	1	1	NUM
ijtc-1117	168	16	or	or	CCONJ
ijtc-1117	168	17	0	0	NUM
ijtc-1117	168	18	)	)	PUNCT
ijtc-1117	168	19	financial	financial	ADJ
ijtc-1117	168	20	ratios	ratio	NOUN
ijtc-1117	168	21	roe	roe	NOUN
ijtc-1117	168	22	(	(	PUNCT
ijtc-1117	168	23	2022	2022	NUM
ijtc-1117	168	24	)	)	PUNCT
ijtc-1117	168	25	1	1	NUM
ijtc-1117	168	26	.	.	PUNCT
ijtc-1117	168	27	amrt	amrt	NOUN
ijtc-1117	168	28	1	1	NUM
ijtc-1117	168	29	0.26	0.26	NUM
ijtc-1117	168	30	2	2	NUM
ijtc-1117	168	31	.	.	PUNCT
ijtc-1117	169	1	antm	antm	PROPN
ijtc-1117	169	2	0	0	NUM
ijtc-1117	169	3	0.12	0.12	NUM
ijtc-1117	169	4	3	3	NUM
ijtc-1117	169	5	.	.	PUNCT
ijtc-1117	170	1	asii	asii	NOUN
ijtc-1117	170	2	1	1	NUM
ijtc-1117	170	3	0.12	0.12	NUM
ijtc-1117	170	4	4	4	NUM
ijtc-1117	170	5	.	.	PUNCT
ijtc-1117	171	1	bbca	bbca	PROPN
ijtc-1117	171	2	1	1	NUM
ijtc-1117	171	3	0.18	0.18	NUM
ijtc-1117	171	4	5	5	NUM
ijtc-1117	171	5	.	.	PUNCT
ijtc-1117	172	1	bbni	bbni	PROPN
ijtc-1117	172	2	1	1	NUM
ijtc-1117	172	3	0.13	0.13	NUM
ijtc-1117	172	4	6	6	NUM
ijtc-1117	172	5	.	.	PUNCT
ijtc-1117	173	1	bbri	bbri	NOUN
ijtc-1117	173	2	1	1	NUM
ijtc-1117	173	3	0.17	0.17	NUM
ijtc-1117	173	4	7	7	NUM
ijtc-1117	173	5	.	.	PUNCT
ijtc-1117	173	6	bbtn	bbtn	VERB
ijtc-1117	173	7	1	1	NUM
ijtc-1117	173	8	0.15	0.15	NUM
ijtc-1117	173	9	8	8	NUM
ijtc-1117	173	10	.	.	PUNCT
ijtc-1117	174	1	bfin	bfin	NOUN
ijtc-1117	174	2	1	1	NUM
ijtc-1117	174	3	0.19	0.19	NUM
ijtc-1117	174	4	9	9	NUM
ijtc-1117	174	5	.	.	PUNCT
ijtc-1117	175	1	bmri	bmri	NOUN
ijtc-1117	175	2	1	1	NUM
ijtc-1117	175	3	0.17	0.17	NUM
ijtc-1117	175	4	10	10	NUM
ijtc-1117	175	5	.	.	PUNCT
ijtc-1117	176	1	brpt	brpt	NOUN
ijtc-1117	176	2	0	0	NUM
ijtc-1117	176	3	0	0	NUM
ijtc-1117	176	4	11	11	NUM
ijtc-1117	176	5	.	.	PUNCT
ijtc-1117	177	1	buka	buka	PROPN
ijtc-1117	177	2	1	1	NUM
ijtc-1117	177	3	0.11	0.11	NUM
ijtc-1117	177	4	12	12	NUM
ijtc-1117	177	5	.	.	PUNCT
ijtc-1117	178	1	cpin	cpin	NOUN
ijtc-1117	178	2	1	1	NUM
ijtc-1117	178	3	0.16	0.16	NUM
ijtc-1117	178	4	13	13	NUM
ijtc-1117	178	5	.	.	PUNCT
ijtc-1117	178	6	emtk	emtk	NOUN
ijtc-1117	178	7	0	0	NUM
ijtc-1117	178	8	0.28	0.28	NUM
ijtc-1117	178	9	14	14	NUM
ijtc-1117	178	10	.	.	PUNCT
ijtc-1117	179	1	eraa	eraa	NOUN
ijtc-1117	179	2	1	1	NUM
ijtc-1117	179	3	0.14	0.14	NUM
ijtc-1117	179	4	15	15	NUM
ijtc-1117	179	5	.	.	PUNCT
ijtc-1117	180	1	excl	excl	NOUN
ijtc-1117	180	2	0	0	NUM
ijtc-1117	180	3	0.06	0.06	NUM
ijtc-1117	180	4	16	16	NUM
ijtc-1117	180	5	.	.	PUNCT
ijtc-1117	181	1	hmsp	hmsp	NOUN
ijtc-1117	181	2	0	0	NUM
ijtc-1117	181	3	0.24	0.24	NUM
ijtc-1117	181	4	17	17	NUM
ijtc-1117	181	5	.	.	PUNCT
ijtc-1117	182	1	hrum	hrum	NOUN
ijtc-1117	182	2	0	0	NUM
ijtc-1117	182	3	0.28	0.28	NUM
ijtc-1117	182	4	18	18	NUM
ijtc-1117	182	5	.	.	PUNCT
ijtc-1117	183	1	icbp	icbp	NOUN
ijtc-1117	183	2	0	0	NUM
ijtc-1117	183	3	0.1	0.1	NUM
ijtc-1117	183	4	19	19	NUM
ijtc-1117	183	5	.	.	PUNCT
ijtc-1117	184	1	inco	inco	NOUN
ijtc-1117	184	2	0	0	NUM
ijtc-1117	184	3	0.09	0.09	NUM
ijtc-1117	184	4	20	20	NUM
ijtc-1117	184	5	.	.	PUNCT
ijtc-1117	185	1	indf	indf	ADJ
ijtc-1117	185	2	1	1	NUM
ijtc-1117	185	3	0.1	0.1	NUM
ijtc-1117	185	4	21	21	NUM
ijtc-1117	185	5	.	.	PUNCT
ijtc-1117	186	1	inkp	inkp	PROPN
ijtc-1117	186	2	1	1	NUM
ijtc-1117	186	3	0.15	0.15	NUM
ijtc-1117	186	4	22	22	NUM
ijtc-1117	186	5	.	.	PUNCT
ijtc-1117	187	1	intp	intp	PROPN
ijtc-1117	187	2	1	1	NUM
ijtc-1117	187	3	0.08	0.08	NUM
ijtc-1117	187	4	23	23	NUM
ijtc-1117	187	5	.	.	PUNCT
ijtc-1117	188	1	jpfa	jpfa	NOUN
ijtc-1117	188	2	1	1	NUM
ijtc-1117	188	3	0.14	0.14	NUM
ijtc-1117	188	4	24	24	NUM
ijtc-1117	188	5	.	.	PUNCT
ijtc-1117	189	1	klbf	klbf	VERB
ijtc-1117	189	2	1	1	NUM
ijtc-1117	189	3	0.16	0.16	NUM
ijtc-1117	189	4	25	25	NUM
ijtc-1117	189	5	.	.	PUNCT
ijtc-1117	189	6	mdka	mdka	PROPN
ijtc-1117	189	7	1	1	NUM
ijtc-1117	189	8	0.04	0.04	NUM
ijtc-1117	189	9	26	26	NUM
ijtc-1117	189	10	.	.	PUNCT
ijtc-1117	190	1	medc	medc	NOUN
ijtc-1117	190	2	0	0	NUM
ijtc-1117	190	3	0.25	0.25	NUM
ijtc-1117	190	4	27	27	NUM
ijtc-1117	190	5	.	.	PUNCT
ijtc-1117	191	1	mika	mika	X
ijtc-1117	191	2	0	0	NUM
ijtc-1117	191	3	0.19	0.19	NUM
ijtc-1117	191	4	28	28	NUM
ijtc-1117	191	5	.	.	PUNCT
ijtc-1117	192	1	mncn	mncn	NOUN
ijtc-1117	192	2	1	1	NUM
ijtc-1117	192	3	0.13	0.13	NUM
ijtc-1117	192	4	29	29	NUM
ijtc-1117	192	5	.	.	PUNCT
ijtc-1117	193	1	pgas	pgas	PROPN
ijtc-1117	193	2	1	1	NUM
ijtc-1117	193	3	0.1	0.1	NUM
ijtc-1117	193	4	30	30	NUM
ijtc-1117	193	5	.	.	PUNCT
ijtc-1117	194	1	smgr	smgr	PROPN
ijtc-1117	194	2	1	1	NUM
ijtc-1117	194	3	0.06	0.06	NUM
ijtc-1117	194	4	31	31	NUM
ijtc-1117	194	5	.	.	PUNCT
ijtc-1117	195	1	tbig	tbig	PROPN
ijtc-1117	195	2	0	0	NUM
ijtc-1117	195	3	0.13	0.13	NUM
ijtc-1117	195	4	32	32	NUM
ijtc-1117	195	5	.	.	PUNCT
ijtc-1117	196	1	tins	tin	NOUN
ijtc-1117	196	2	0	0	NUM
ijtc-1117	196	3	0.26	0.26	NUM
ijtc-1117	196	4	33	33	NUM
ijtc-1117	196	5	.	.	PUNCT
ijtc-1117	197	1	tlkm	tlkm	NOUN
ijtc-1117	197	2	1	1	NUM
ijtc-1117	197	3	0.15	0.15	NUM
ijtc-1117	197	4	34	34	NUM
ijtc-1117	197	5	.	.	PUNCT
ijtc-1117	198	1	towr	towr	VERB
ijtc-1117	198	2	0	0	NUM
ijtc-1117	198	3	0.25	0.25	NUM
ijtc-1117	198	4	35	35	NUM
ijtc-1117	198	5	.	.	PUNCT
ijtc-1117	199	1	untr	untr	NOUN
ijtc-1117	199	2	0	0	NUM
ijtc-1117	199	3	0.22	0.22	NUM
ijtc-1117	199	4	36	36	NUM
ijtc-1117	199	5	.	.	PUNCT
ijtc-1117	199	6	wika	wika	X
ijtc-1117	199	7	0	0	PUNCT
ijtc-1117	200	1	_	_	DET
ijtc-1117	200	2	0.001	0.001	NUM
ijtc-1117	200	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	200	4	implementation	implementation	NOUN
ijtc-1117	200	5	of	of	ADP
ijtc-1117	200	6	tax	tax	NOUN
ijtc-1117	200	7	incentives	incentive	NOUN
ijtc-1117	200	8	on	on	ADP
ijtc-1117	200	9	issuers	issuer	NOUN
ijtc-1117	200	10	'	'	PART
ijtc-1117	200	11	financial	financial	ADJ
ijtc-1117	200	12	ratios	ratio	NOUN
ijtc-1117	200	13	:	:	PUNCT
ijtc-1117	200	14	reduction	reduction	NOUN
ijtc-1117	200	15	and	and	CCONJ
ijtc-1117	200	16	reaction	reaction	NOUN
ijtc-1117	200	17	yandes	yande	NOUN
ijtc-1117	200	18	,	,	PUNCT
ijtc-1117	200	19	sunarya	sunarya	NOUN
ijtc-1117	200	20	,	,	PUNCT
ijtc-1117	200	21	muhtarom	muhtarom	NOUN
ijtc-1117	200	22	,	,	PUNCT
ijtc-1117	200	23	and	and	CCONJ
ijtc-1117	200	24	destiana	destiana	PROPN
ijtc-1117	200	25	445	445	NUM
ijtc-1117	201	1	|	|	ADV
ijtc-1117	201	2	ilomata	ilomata	PROPN
ijtc-1117	201	3	international	international	ADJ
ijtc-1117	201	4	journal	journal	NOUN
ijtc-1117	201	5	of	of	ADP
ijtc-1117	201	6	tax	tax	PROPN
ijtc-1117	201	7	&	&	CCONJ
ijtc-1117	201	8	accounting	accounting	PROPN
ijtc-1117	201	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	201	10	research	research	NOUN
ijtc-1117	201	11	variables	variable	VERB
ijtc-1117	201	12	dependent	dependent	ADJ
ijtc-1117	201	13	variable	variable	NOUN
ijtc-1117	201	14	:	:	PUNCT
ijtc-1117	201	15	in	in	ADP
ijtc-1117	201	16	this	this	DET
ijtc-1117	201	17	study	study	NOUN
ijtc-1117	201	18	,	,	PUNCT
ijtc-1117	201	19	it	it	PRON
ijtc-1117	201	20	is	be	AUX
ijtc-1117	201	21	known	know	VERB
ijtc-1117	201	22	that	that	SCONJ
ijtc-1117	201	23	the	the	DET
ijtc-1117	201	24	dependent	dependent	ADJ
ijtc-1117	201	25	variable	variable	NOUN
ijtc-1117	201	26	is	be	AUX
ijtc-1117	201	27	roe	roe	NOUN
ijtc-1117	201	28	symbolized	symbolize	VERB
ijtc-1117	201	29	by	by	ADP
ijtc-1117	201	30	the	the	DET
ijtc-1117	201	31	alphabet	alphabet	PROPN
ijtc-1117	201	32	y.	y.	PROPN
ijtc-1117	201	33	independent	independent	ADJ
ijtc-1117	201	34	variable	variable	NOUN
ijtc-1117	201	35	:	:	PUNCT
ijtc-1117	201	36	furthermore	furthermore	ADV
ijtc-1117	201	37	,	,	PUNCT
ijtc-1117	201	38	the	the	DET
ijtc-1117	201	39	independent	independent	ADJ
ijtc-1117	201	40	variable	variable	NOUN
ijtc-1117	201	41	is	be	AUX
ijtc-1117	201	42	denoted	denote	VERB
ijtc-1117	201	43	by	by	ADP
ijtc-1117	201	44	the	the	DET
ijtc-1117	201	45	alphabet	alphabet	PROPN
ijtc-1117	201	46	x	x	SYM
ijtc-1117	201	47	,	,	PUNCT
ijtc-1117	201	48	namely	namely	ADV
ijtc-1117	201	49	tax	tax	NOUN
ijtc-1117	201	50	incentives	incentive	NOUN
ijtc-1117	201	51	.	.	PUNCT
ijtc-1117	202	1	table	table	NOUN
ijtc-1117	202	2	3	3	NUM
ijtc-1117	202	3	:	:	PUNCT
ijtc-1117	202	4	variable	variable	ADJ
ijtc-1117	202	5	scaling	scale	VERB
ijtc-1117	202	6	no	no	PRON
ijtc-1117	202	7	.	.	PUNCT
ijtc-1117	203	1	variable	variable	ADJ
ijtc-1117	203	2	indicators	indicator	NOUN
ijtc-1117	203	3	size	size	VERB
ijtc-1117	203	4	1	1	NUM
ijtc-1117	203	5	.	.	PUNCT
ijtc-1117	204	1	roe	roe	PROPN
ijtc-1117	204	2	(	(	PUNCT
ijtc-1117	204	3	y	y	NOUN
ijtc-1117	204	4	)	)	PUNCT
ijtc-1117	204	5	scale/	scale/	NOUN
ijtc-1117	204	6	ratio	ratio	NOUN
ijtc-1117	204	7	2	2	NUM
ijtc-1117	204	8	.	.	PUNCT
ijtc-1117	204	9	tax	tax	NOUN
ijtc-1117	204	10	incentives	incentive	NOUN
ijtc-1117	204	11	(	(	PUNCT
ijtc-1117	204	12	x	x	X
ijtc-1117	204	13	)	)	PUNCT
ijtc-1117	204	14	the	the	DET
ijtc-1117	204	15	total	total	ADJ
ijtc-1117	204	16	number	number	NOUN
ijtc-1117	204	17	of	of	ADP
ijtc-1117	204	18	shares	share	NOUN
ijtc-1117	204	19	of	of	ADP
ijtc-1117	204	20	the	the	DET
ijtc-1117	204	21	issuer	issuer	NOUN
ijtc-1117	204	22	that	that	PRON
ijtc-1117	204	23	must	must	AUX
ijtc-1117	204	24	be	be	AUX
ijtc-1117	204	25	paid	pay	VERB
ijtc-1117	204	26	up	up	ADP
ijtc-1117	204	27	and	and	CCONJ
ijtc-1117	204	28	traded	trade	VERB
ijtc-1117	204	29	on	on	ADP
ijtc-1117	204	30	the	the	DET
ijtc-1117	204	31	idx	idx	NOUN
ijtc-1117	204	32	is	be	AUX
ijtc-1117	204	33	at	at	ADV
ijtc-1117	204	34	least	least	ADV
ijtc-1117	204	35	40	40	NUM
ijtc-1117	204	36	%	%	NOUN
ijtc-1117	204	37	.	.	PUNCT
ijtc-1117	205	1	nominal	nominal	ADJ
ijtc-1117	205	2	(	(	PUNCT
ijtc-1117	205	3	dummy	dummy	ADJ
ijtc-1117	205	4	,	,	PUNCT
ijtc-1117	205	5	1	1	NUM
ijtc-1117	205	6	or	or	CCONJ
ijtc-1117	205	7	0	0	NUM
ijtc-1117	205	8	)	)	PUNCT
ijtc-1117	205	9	data	datum	NOUN
ijtc-1117	205	10	analysis	analysis	NOUN
ijtc-1117	205	11	technique	technique	NOUN
ijtc-1117	205	12	descriptive	descriptive	ADJ
ijtc-1117	205	13	statistical	statistical	ADJ
ijtc-1117	205	14	analysis	analysis	NOUN
ijtc-1117	205	15	:	:	PUNCT
ijtc-1117	205	16	this	this	DET
ijtc-1117	205	17	analysis	analysis	NOUN
ijtc-1117	205	18	aims	aim	VERB
ijtc-1117	205	19	to	to	PART
ijtc-1117	205	20	provide	provide	VERB
ijtc-1117	205	21	an	an	DET
ijtc-1117	205	22	overview	overview	NOUN
ijtc-1117	205	23	or	or	CCONJ
ijtc-1117	205	24	description	description	NOUN
ijtc-1117	205	25	of	of	ADP
ijtc-1117	205	26	the	the	DET
ijtc-1117	205	27	data	datum	NOUN
ijtc-1117	205	28	obtained	obtain	VERB
ijtc-1117	205	29	from	from	ADP
ijtc-1117	205	30	the	the	DET
ijtc-1117	205	31	descriptive	descriptive	ADJ
ijtc-1117	205	32	analysis	analysis	NOUN
ijtc-1117	205	33	results	result	NOUN
ijtc-1117	205	34	.	.	PUNCT
ijtc-1117	206	1	there	there	PRON
ijtc-1117	206	2	are	be	VERB
ijtc-1117	206	3	several	several	ADJ
ijtc-1117	206	4	results	result	NOUN
ijtc-1117	206	5	of	of	ADP
ijtc-1117	206	6	this	this	DET
ijtc-1117	206	7	analysis	analysis	NOUN
ijtc-1117	206	8	including	include	VERB
ijtc-1117	206	9	the	the	DET
ijtc-1117	206	10	mean	mean	ADJ
ijtc-1117	206	11	,	,	PUNCT
ijtc-1117	206	12	and	and	CCONJ
ijtc-1117	206	13	standard	standard	ADJ
ijtc-1117	206	14	deviation	deviation	NOUN
ijtc-1117	206	15	of	of	ADP
ijtc-1117	206	16	each	each	DET
ijtc-1117	206	17	variable	variable	NOUN
ijtc-1117	206	18	studied	study	VERB
ijtc-1117	206	19	,	,	PUNCT
ijtc-1117	206	20	both	both	CCONJ
ijtc-1117	206	21	the	the	DET
ijtc-1117	206	22	independent	independent	ADJ
ijtc-1117	206	23	variable	variable	NOUN
ijtc-1117	206	24	(	(	PUNCT
ijtc-1117	206	25	x	x	NOUN
ijtc-1117	206	26	)	)	PUNCT
ijtc-1117	206	27	,	,	PUNCT
ijtc-1117	206	28	and	and	CCONJ
ijtc-1117	206	29	the	the	DET
ijtc-1117	206	30	dependent	dependent	ADJ
ijtc-1117	206	31	variable	variable	NOUN
ijtc-1117	206	32	(	(	PUNCT
ijtc-1117	206	33	y	y	NOUN
ijtc-1117	206	34	)	)	PUNCT
ijtc-1117	206	35	.	.	PUNCT
ijtc-1117	207	1	classical	classical	ADJ
ijtc-1117	207	2	assumption	assumption	NOUN
ijtc-1117	207	3	test	test	NOUN
ijtc-1117	207	4	:	:	PUNCT
ijtc-1117	207	5	before	before	ADP
ijtc-1117	207	6	carrying	carry	VERB
ijtc-1117	207	7	out	out	ADP
ijtc-1117	207	8	linear	linear	ADJ
ijtc-1117	207	9	regression	regression	NOUN
ijtc-1117	207	10	analysis	analysis	NOUN
ijtc-1117	207	11	,	,	PUNCT
ijtc-1117	207	12	it	it	PRON
ijtc-1117	207	13	is	be	AUX
ijtc-1117	207	14	necessary	necessary	ADJ
ijtc-1117	207	15	to	to	PART
ijtc-1117	207	16	start	start	VERB
ijtc-1117	207	17	the	the	DET
ijtc-1117	207	18	classical	classical	ADJ
ijtc-1117	207	19	assumption	assumption	NOUN
ijtc-1117	207	20	test	test	NOUN
ijtc-1117	207	21	.	.	PUNCT
ijtc-1117	208	1	where	where	SCONJ
ijtc-1117	208	2	this	this	DET
ijtc-1117	208	3	assumption	assumption	NOUN
ijtc-1117	208	4	test	test	NOUN
ijtc-1117	208	5	is	be	AUX
ijtc-1117	208	6	divided	divide	VERB
ijtc-1117	208	7	from	from	ADP
ijtc-1117	208	8	normality	normality	NOUN
ijtc-1117	208	9	test	test	NOUN
ijtc-1117	208	10	,	,	PUNCT
ijtc-1117	208	11	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1117	208	12	test	test	NOUN
ijtc-1117	208	13	.	.	PUNCT
ijtc-1117	209	1	simple	simple	ADJ
ijtc-1117	209	2	linear	linear	ADJ
ijtc-1117	209	3	regression	regression	NOUN
ijtc-1117	209	4	analysis	analysis	NOUN
ijtc-1117	209	5	:	:	PUNCT
ijtc-1117	209	6	simple	simple	ADJ
ijtc-1117	209	7	linear	linear	ADJ
ijtc-1117	209	8	regression	regression	NOUN
ijtc-1117	209	9	analysis	analysis	NOUN
ijtc-1117	209	10	has	have	AUX
ijtc-1117	209	11	a	a	DET
ijtc-1117	209	12	purpose	purpose	NOUN
ijtc-1117	209	13	that	that	PRON
ijtc-1117	209	14	is	be	AUX
ijtc-1117	209	15	interpreted	interpret	VERB
ijtc-1117	209	16	to	to	PART
ijtc-1117	209	17	understand	understand	VERB
ijtc-1117	209	18	the	the	DET
ijtc-1117	209	19	impact	impact	NOUN
ijtc-1117	209	20	of	of	ADP
ijtc-1117	209	21	one	one	NUM
ijtc-1117	209	22	independent	independent	ADJ
ijtc-1117	209	23	variable	variable	NOUN
ijtc-1117	209	24	(	(	PUNCT
ijtc-1117	209	25	x	x	X
ijtc-1117	209	26	)	)	PUNCT
ijtc-1117	209	27	on	on	ADP
ijtc-1117	209	28	the	the	DET
ijtc-1117	209	29	dependent	dependent	ADJ
ijtc-1117	209	30	variable	variable	NOUN
ijtc-1117	209	31	(	(	PUNCT
ijtc-1117	209	32	y	y	NOUN
ijtc-1117	209	33	)	)	PUNCT
ijtc-1117	209	34	.	.	PUNCT
ijtc-1117	210	1	get	get	VERB
ijtc-1117	210	2	the	the	DET
ijtc-1117	210	3	basic	basic	ADJ
ijtc-1117	210	4	model	model	NOUN
ijtc-1117	210	5	as	as	SCONJ
ijtc-1117	210	6	follows	follow	VERB
ijtc-1117	210	7	:	:	PUNCT
ijtc-1117	211	1	y	y	PROPN
ijtc-1117	211	2	=	=	PUNCT
ijtc-1117	211	3	c	c	PROPN
ijtc-1117	211	4	+	+	CCONJ
ijtc-1117	211	5	βx	βx	PRON
ijtc-1117	211	6	+	+	CCONJ
ijtc-1117	211	7	ε	ε	PROPN
ijtc-1117	211	8	…	…	PUNCT
ijtc-1117	211	9	y	y	X
ijtc-1117	211	10	:	:	PUNCT
ijtc-1117	211	11	roe	roe	PROPN
ijtc-1117	211	12	ratio	ratio	NOUN
ijtc-1117	211	13	c	c	PROPN
ijtc-1117	211	14	:	:	PUNCT
ijtc-1117	211	15	constant	constant	ADJ
ijtc-1117	211	16	x	x	INTJ
ijtc-1117	211	17	:	:	PUNCT
ijtc-1117	211	18	tax	tax	NOUN
ijtc-1117	211	19	incentive	incentive	NOUN
ijtc-1117	211	20	(	(	PUNCT
ijtc-1117	211	21	dummy	dummy	NOUN
ijtc-1117	211	22	)	)	PUNCT
ijtc-1117	211	23	β	β	NOUN
ijtc-1117	211	24	:	:	PUNCT
ijtc-1117	211	25	x	x	SYM
ijtc-1117	211	26	regression	regression	NOUN
ijtc-1117	211	27	coefficient	coefficient	NOUN
ijtc-1117	211	28	ε	ε	PROPN
ijtc-1117	211	29	:	:	PUNCT
ijtc-1117	211	30	confounding	confound	VERB
ijtc-1117	211	31	factor	factor	NOUN
ijtc-1117	211	32	/	/	SYM
ijtc-1117	211	33	residual	residual	ADJ
ijtc-1117	211	34	(	(	PUNCT
ijtc-1117	211	35	error	error	NOUN
ijtc-1117	211	36	)	)	PUNCT
ijtc-1117	211	37	hypothesis	hypothesis	NOUN
ijtc-1117	211	38	testing	testing	NOUN
ijtc-1117	211	39	hypothesis	hypothesis	NOUN
ijtc-1117	211	40	testing	testing	NOUN
ijtc-1117	211	41	aims	aim	VERB
ijtc-1117	211	42	to	to	PART
ijtc-1117	211	43	determine	determine	VERB
ijtc-1117	211	44	whether	whether	SCONJ
ijtc-1117	211	45	the	the	DET
ijtc-1117	211	46	reduction	reduction	NOUN
ijtc-1117	211	47	in	in	ADP
ijtc-1117	211	48	tax	tax	NOUN
ijtc-1117	211	49	incentives	incentive	NOUN
ijtc-1117	211	50	has	have	VERB
ijtc-1117	211	51	a	a	DET
ijtc-1117	211	52	reaction	reaction	NOUN
ijtc-1117	211	53	or	or	CCONJ
ijtc-1117	211	54	has	have	VERB
ijtc-1117	211	55	no	no	DET
ijtc-1117	211	56	reaction	reaction	NOUN
ijtc-1117	211	57	to	to	ADP
ijtc-1117	211	58	the	the	DET
ijtc-1117	211	59	financial	financial	ADJ
ijtc-1117	211	60	ratio	ratio	NOUN
ijtc-1117	211	61	(	(	PUNCT
ijtc-1117	211	62	roe	roe	NOUN
ijtc-1117	211	63	)	)	PUNCT
ijtc-1117	211	64	of	of	ADP
ijtc-1117	211	65	the	the	DET
ijtc-1117	211	66	shares	share	NOUN
ijtc-1117	211	67	of	of	ADP
ijtc-1117	211	68	issuers	issuer	NOUN
ijtc-1117	211	69	in	in	ADP
ijtc-1117	211	70	the	the	DET
ijtc-1117	211	71	lq45	lq45	PROPN
ijtc-1117	211	72	index	index	NOUN
ijtc-1117	211	73	in	in	ADP
ijtc-1117	211	74	2022	2022	NUM
ijtc-1117	211	75	to	to	ADP
ijtc-1117	211	76	the	the	DET
ijtc-1117	211	77	reduction	reduction	NOUN
ijtc-1117	211	78	in	in	ADP
ijtc-1117	211	79	tax	tax	NOUN
ijtc-1117	211	80	incentives	incentive	NOUN
ijtc-1117	211	81	made	make	VERB
ijtc-1117	211	82	by	by	ADP
ijtc-1117	211	83	the	the	DET
ijtc-1117	211	84	indonesian	indonesian	ADJ
ijtc-1117	211	85	government	government	NOUN
ijtc-1117	211	86	so	so	SCONJ
ijtc-1117	211	87	that	that	SCONJ
ijtc-1117	211	88	two	two	NUM
ijtc-1117	211	89	hypotheses	hypothesis	NOUN
ijtc-1117	211	90	are	be	AUX
ijtc-1117	211	91	formed	form	VERB
ijtc-1117	211	92	,	,	PUNCT
ijtc-1117	211	93	namely	namely	ADV
ijtc-1117	211	94	:	:	PUNCT
ijtc-1117	211	95	roe	roe	NOUN
ijtc-1117	211	96	=	=	SYM
ijtc-1117	211	97	net	net	ADJ
ijtc-1117	211	98	profit	profit	NOUN
ijtc-1117	211	99	after	after	ADP
ijtc-1117	211	100	tax	tax	NOUN
ijtc-1117	211	101	total	total	NOUN
ijtc-1117	211	102	equity	equity	NOUN
ijtc-1117	211	103	𝑥	𝑥	NOUN
ijtc-1117	211	104	100	100	NUM
ijtc-1117	211	105	%	%	NOUN
ijtc-1117	211	106	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	211	107	implementation	implementation	NOUN
ijtc-1117	211	108	of	of	ADP
ijtc-1117	211	109	tax	tax	NOUN
ijtc-1117	211	110	incentives	incentive	NOUN
ijtc-1117	211	111	on	on	ADP
ijtc-1117	211	112	issuers	issuer	NOUN
ijtc-1117	211	113	'	'	PART
ijtc-1117	211	114	financial	financial	ADJ
ijtc-1117	211	115	ratios	ratio	NOUN
ijtc-1117	211	116	:	:	PUNCT
ijtc-1117	211	117	reduction	reduction	NOUN
ijtc-1117	211	118	and	and	CCONJ
ijtc-1117	211	119	reaction	reaction	NOUN
ijtc-1117	211	120	yandes	yande	NOUN
ijtc-1117	211	121	,	,	PUNCT
ijtc-1117	211	122	sunarya	sunarya	NOUN
ijtc-1117	211	123	,	,	PUNCT
ijtc-1117	211	124	muhtarom	muhtarom	NOUN
ijtc-1117	211	125	,	,	PUNCT
ijtc-1117	211	126	and	and	CCONJ
ijtc-1117	211	127	destiana	destiana	PROPN
ijtc-1117	211	128	446	446	NUM
ijtc-1117	211	129	|	|	ADV
ijtc-1117	211	130	ilomata	ilomata	PROPN
ijtc-1117	211	131	international	international	ADJ
ijtc-1117	211	132	journal	journal	NOUN
ijtc-1117	211	133	of	of	ADP
ijtc-1117	211	134	tax	tax	PROPN
ijtc-1117	211	135	&	&	CCONJ
ijtc-1117	211	136	accounting	accounting	PROPN
ijtc-1117	211	137	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	211	138	h01	h01	NOUN
ijtc-1117	211	139	=	=	NOUN
ijtc-1117	211	140	implementation	implementation	NOUN
ijtc-1117	211	141	of	of	ADP
ijtc-1117	211	142	tax	tax	NOUN
ijtc-1117	211	143	incentive	incentive	NOUN
ijtc-1117	211	144	reduction	reduction	NOUN
ijtc-1117	211	145	has	have	VERB
ijtc-1117	211	146	a	a	DET
ijtc-1117	211	147	reaction	reaction	NOUN
ijtc-1117	211	148	to	to	ADP
ijtc-1117	211	149	the	the	DET
ijtc-1117	211	150	financial	financial	ADJ
ijtc-1117	211	151	ratio	ratio	NOUN
ijtc-1117	211	152	(	(	PUNCT
ijtc-1117	211	153	roe	roe	NOUN
ijtc-1117	211	154	)	)	PUNCT
ijtc-1117	211	155	of	of	ADP
ijtc-1117	211	156	the	the	DET
ijtc-1117	211	157	shares	share	NOUN
ijtc-1117	211	158	of	of	ADP
ijtc-1117	211	159	idx	idx	ADJ
ijtc-1117	211	160	issuers	issuer	NOUN
ijtc-1117	211	161	lq45	lq45	PROPN
ijtc-1117	211	162	index	index	NOUN
ijtc-1117	211	163	in	in	ADP
ijtc-1117	211	164	2022	2022	NUM
ijtc-1117	211	165	h02	h02	NOUN
ijtc-1117	211	166	=	=	NOUN
ijtc-1117	211	167	implementation	implementation	NOUN
ijtc-1117	211	168	of	of	ADP
ijtc-1117	211	169	tax	tax	NOUN
ijtc-1117	211	170	incentive	incentive	NOUN
ijtc-1117	211	171	reduction	reduction	NOUN
ijtc-1117	211	172	does	do	AUX
ijtc-1117	211	173	not	not	PART
ijtc-1117	211	174	have	have	VERB
ijtc-1117	211	175	a	a	DET
ijtc-1117	211	176	reaction	reaction	NOUN
ijtc-1117	211	177	to	to	ADP
ijtc-1117	211	178	the	the	DET
ijtc-1117	211	179	financial	financial	ADJ
ijtc-1117	211	180	ratio	ratio	NOUN
ijtc-1117	211	181	(	(	PUNCT
ijtc-1117	211	182	roe	roe	NOUN
ijtc-1117	211	183	)	)	PUNCT
ijtc-1117	211	184	of	of	ADP
ijtc-1117	211	185	the	the	DET
ijtc-1117	211	186	shares	share	NOUN
ijtc-1117	211	187	of	of	ADP
ijtc-1117	211	188	idx	idx	ADJ
ijtc-1117	211	189	issuers	issuer	NOUN
ijtc-1117	211	190	in	in	ADP
ijtc-1117	211	191	the	the	DET
ijtc-1117	211	192	lq45	lq45	PROPN
ijtc-1117	211	193	index	index	NOUN
ijtc-1117	211	194	in	in	ADP
ijtc-1117	211	195	2022	2022	NUM
ijtc-1117	211	196	it	it	PRON
ijtc-1117	211	197	is	be	AUX
ijtc-1117	211	198	hoped	hope	VERB
ijtc-1117	211	199	that	that	SCONJ
ijtc-1117	211	200	this	this	DET
ijtc-1117	211	201	hypothesis	hypothesis	NOUN
ijtc-1117	211	202	testing	testing	NOUN
ijtc-1117	211	203	can	can	AUX
ijtc-1117	211	204	help	help	VERB
ijtc-1117	211	205	answer	answer	VERB
ijtc-1117	211	206	the	the	DET
ijtc-1117	211	207	objectives	objective	NOUN
ijtc-1117	211	208	of	of	ADP
ijtc-1117	211	209	this	this	DET
ijtc-1117	211	210	study	study	NOUN
ijtc-1117	211	211	,	,	PUNCT
ijtc-1117	211	212	and	and	CCONJ
ijtc-1117	211	213	thus	thus	ADV
ijtc-1117	211	214	the	the	DET
ijtc-1117	211	215	following	follow	VERB
ijtc-1117	211	216	scheme	scheme	NOUN
ijtc-1117	211	217	of	of	ADP
ijtc-1117	211	218	thought	thought	NOUN
ijtc-1117	211	219	is	be	AUX
ijtc-1117	211	220	also	also	ADV
ijtc-1117	211	221	formed	form	VERB
ijtc-1117	211	222	.	.	PUNCT
ijtc-1117	212	1	figure	figure	VERB
ijtc-1117	212	2	2	2	NUM
ijtc-1117	212	3	:	:	PUNCT
ijtc-1117	212	4	scheme	scheme	NOUN
ijtc-1117	212	5	of	of	ADP
ijtc-1117	212	6	thought	thought	NOUN
ijtc-1117	212	7	result	result	NOUN
ijtc-1117	212	8	and	and	CCONJ
ijtc-1117	212	9	discussion	discussion	NOUN
ijtc-1117	212	10	descriptive	descriptive	ADJ
ijtc-1117	212	11	statistical	statistical	ADJ
ijtc-1117	212	12	analysis	analysis	NOUN
ijtc-1117	212	13	table	table	NOUN
ijtc-1117	212	14	4	4	NUM
ijtc-1117	212	15	:	:	PUNCT
ijtc-1117	212	16	descriptive	descriptive	ADJ
ijtc-1117	212	17	statistical	statistical	ADJ
ijtc-1117	212	18	analysis	analysis	NOUN
ijtc-1117	212	19	values	value	NOUN
ijtc-1117	212	20	information	information	NOUN
ijtc-1117	212	21	n	n	PRON
ijtc-1117	212	22	mean	mean	VERB
ijtc-1117	212	23	std	std	X
ijtc-1117	212	24	.	.	PUNCT
ijtc-1117	213	1	deviation	deviation	NOUN
ijtc-1117	213	2	tax_incentive	tax_incentive	ADP
ijtc-1117	213	3	36	36	NUM
ijtc-1117	213	4	0.58	0.58	NUM
ijtc-1117	213	5	0.500	0.500	NUM
ijtc-1117	213	6	roe	roe	NOUN
ijtc-1117	213	7	36	36	NUM
ijtc-1117	213	8	0.148861	0.148861	NUM
ijtc-1117	213	9	0.0737669	0.0737669	NUM
ijtc-1117	213	10	the	the	DET
ijtc-1117	213	11	results	result	NOUN
ijtc-1117	213	12	of	of	ADP
ijtc-1117	213	13	descriptive	descriptive	ADJ
ijtc-1117	213	14	statistical	statistical	ADJ
ijtc-1117	213	15	analysis	analysis	NOUN
ijtc-1117	213	16	show	show	VERB
ijtc-1117	213	17	that	that	SCONJ
ijtc-1117	213	18	the	the	DET
ijtc-1117	213	19	data	datum	NOUN
ijtc-1117	213	20	for	for	ADP
ijtc-1117	213	21	the	the	DET
ijtc-1117	213	22	tax	tax	NOUN
ijtc-1117	213	23	incentive	incentive	NOUN
ijtc-1117	213	24	variable	variable	NOUN
ijtc-1117	213	25	has	have	VERB
ijtc-1117	213	26	a	a	DET
ijtc-1117	213	27	mean	mean	ADJ
ijtc-1117	213	28	value	value	NOUN
ijtc-1117	213	29	of	of	ADP
ijtc-1117	213	30	0.58	0.58	NUM
ijtc-1117	213	31	and	and	CCONJ
ijtc-1117	213	32	std	std	NOUN
ijtc-1117	213	33	.	.	NOUN
ijtc-1117	213	34	deviation	deviation	NOUN
ijtc-1117	213	35	of	of	ADP
ijtc-1117	213	36	0.500	0.500	NUM
ijtc-1117	213	37	,	,	PUNCT
ijtc-1117	213	38	with	with	ADP
ijtc-1117	213	39	not	not	PART
ijtc-1117	213	40	too	too	ADV
ijtc-1117	213	41	far	far	ADV
ijtc-1117	213	42	a	a	DET
ijtc-1117	213	43	number	number	NOUN
ijtc-1117	213	44	between	between	ADP
ijtc-1117	213	45	mean	mean	NOUN
ijtc-1117	213	46	and	and	CCONJ
ijtc-1117	213	47	std	std	NOUN
ijtc-1117	213	48	.	.	NOUN
ijtc-1117	213	49	deviation	deviation	NOUN
ijtc-1117	213	50	,	,	PUNCT
ijtc-1117	213	51	this	this	PRON
ijtc-1117	213	52	indicates	indicate	VERB
ijtc-1117	213	53	that	that	SCONJ
ijtc-1117	213	54	the	the	DET
ijtc-1117	213	55	data	data	NOUN
ijtc-1117	213	56	value	value	NOUN
ijtc-1117	213	57	of	of	ADP
ijtc-1117	213	58	the	the	DET
ijtc-1117	213	59	tax	tax	NOUN
ijtc-1117	213	60	incentive	incentive	NOUN
ijtc-1117	213	61	variable	variable	NOUN
ijtc-1117	213	62	(	(	PUNCT
ijtc-1117	213	63	dummy	dummy	NOUN
ijtc-1117	213	64	)	)	PUNCT
ijtc-1117	213	65	is	be	AUX
ijtc-1117	213	66	quite	quite	ADV
ijtc-1117	213	67	diverse	diverse	ADJ
ijtc-1117	213	68	or	or	CCONJ
ijtc-1117	213	69	varied	varied	ADJ
ijtc-1117	213	70	in	in	ADP
ijtc-1117	213	71	the	the	DET
ijtc-1117	213	72	sample	sample	NOUN
ijtc-1117	213	73	used	use	VERB
ijtc-1117	213	74	.	.	PUNCT
ijtc-1117	214	1	furthermore	furthermore	ADV
ijtc-1117	214	2	,	,	PUNCT
ijtc-1117	214	3	the	the	DET
ijtc-1117	214	4	roe	roe	NOUN
ijtc-1117	214	5	variable	variable	NOUN
ijtc-1117	214	6	has	have	VERB
ijtc-1117	214	7	a	a	DET
ijtc-1117	214	8	mean	mean	ADJ
ijtc-1117	214	9	value	value	NOUN
ijtc-1117	214	10	of	of	ADP
ijtc-1117	214	11	0.148861	0.148861	NUM
ijtc-1117	214	12	and	and	CCONJ
ijtc-1117	214	13	a	a	DET
ijtc-1117	214	14	std	std	NOUN
ijtc-1117	214	15	.	.	PUNCT
ijtc-1117	214	16	deviation	deviation	NOUN
ijtc-1117	214	17	0.0737669	0.0737669	NUM
ijtc-1117	214	18	,	,	PUNCT
ijtc-1117	214	19	this	this	PRON
ijtc-1117	214	20	indicates	indicate	VERB
ijtc-1117	214	21	that	that	SCONJ
ijtc-1117	214	22	the	the	DET
ijtc-1117	214	23	number	number	NOUN
ijtc-1117	214	24	on	on	ADP
ijtc-1117	214	25	the	the	DET
ijtc-1117	214	26	std	std	NOUN
ijtc-1117	214	27	.	.	PUNCT
ijtc-1117	215	1	deviation	deviation	NOUN
ijtc-1117	215	2	is	be	AUX
ijtc-1117	215	3	smaller	small	ADJ
ijtc-1117	215	4	and	and	CCONJ
ijtc-1117	215	5	far	far	ADV
ijtc-1117	215	6	enough	enough	ADV
ijtc-1117	215	7	adrift	adrift	ADJ
ijtc-1117	215	8	with	with	ADP
ijtc-1117	215	9	the	the	DET
ijtc-1117	215	10	mean	mean	ADJ
ijtc-1117	215	11	number	number	NOUN
ijtc-1117	215	12	which	which	PRON
ijtc-1117	215	13	means	mean	VERB
ijtc-1117	215	14	that	that	SCONJ
ijtc-1117	215	15	the	the	DET
ijtc-1117	215	16	data	datum	NOUN
ijtc-1117	215	17	on	on	ADP
ijtc-1117	215	18	the	the	DET
ijtc-1117	215	19	financial	financial	ADJ
ijtc-1117	215	20	ratio	ratio	NOUN
ijtc-1117	215	21	variable	variable	NOUN
ijtc-1117	215	22	(	(	PUNCT
ijtc-1117	215	23	roe	roe	NOUN
ijtc-1117	215	24	)	)	PUNCT
ijtc-1117	215	25	is	be	AUX
ijtc-1117	215	26	less	less	ADV
ijtc-1117	215	27	diverse	diverse	ADJ
ijtc-1117	215	28	or	or	CCONJ
ijtc-1117	215	29	varied	varied	ADJ
ijtc-1117	215	30	in	in	ADP
ijtc-1117	215	31	the	the	DET
ijtc-1117	215	32	sample	sample	NOUN
ijtc-1117	215	33	used	use	VERB
ijtc-1117	215	34	or	or	CCONJ
ijtc-1117	215	35	in	in	ADP
ijtc-1117	215	36	other	other	ADJ
ijtc-1117	215	37	words	word	NOUN
ijtc-1117	215	38	the	the	DET
ijtc-1117	215	39	data	data	NOUN
ijtc-1117	215	40	value	value	NOUN
ijtc-1117	215	41	in	in	ADP
ijtc-1117	215	42	the	the	DET
ijtc-1117	215	43	sample	sample	NOUN
ijtc-1117	215	44	is	be	AUX
ijtc-1117	215	45	closer	close	ADJ
ijtc-1117	215	46	to	to	ADP
ijtc-1117	215	47	the	the	DET
ijtc-1117	215	48	mean	mean	NOUN
ijtc-1117	215	49	.	.	PUNCT
ijtc-1117	216	1	classical	classical	ADJ
ijtc-1117	216	2	assumption	assumption	NOUN
ijtc-1117	216	3	test	test	NOUN
ijtc-1117	216	4	normality	normality	NOUN
ijtc-1117	216	5	test	test	NOUN
ijtc-1117	216	6	table	table	NOUN
ijtc-1117	216	7	5	5	NUM
ijtc-1117	216	8	:	:	PUNCT
ijtc-1117	216	9	normality	normality	ADJ
ijtc-1117	216	10	test	test	NOUN
ijtc-1117	216	11	values	value	NOUN
ijtc-1117	216	12	one_sample_kolmogorov_smirnov	one_sample_kolmogorov_smirnov	NUM
ijtc-1117	216	13	test	test	NOUN
ijtc-1117	216	14	n	n	CCONJ
ijtc-1117	216	15	36	36	NUM
ijtc-1117	216	16	asymp_sig.(2_tailed	asymp_sig.(2_tailed	ADJ
ijtc-1117	216	17	)	)	PUNCT
ijtc-1117	216	18	.200	.200	NUM
ijtc-1117	217	1	c	c	NOUN
ijtc-1117	217	2	,	,	PUNCT
ijtc-1117	217	3	d	d	PROPN
ijtc-1117	217	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	217	5	implementation	implementation	NOUN
ijtc-1117	217	6	of	of	ADP
ijtc-1117	217	7	tax	tax	NOUN
ijtc-1117	217	8	incentives	incentive	NOUN
ijtc-1117	217	9	on	on	ADP
ijtc-1117	217	10	issuers	issuer	NOUN
ijtc-1117	217	11	'	'	PART
ijtc-1117	217	12	financial	financial	ADJ
ijtc-1117	217	13	ratios	ratio	NOUN
ijtc-1117	217	14	:	:	PUNCT
ijtc-1117	217	15	reduction	reduction	NOUN
ijtc-1117	217	16	and	and	CCONJ
ijtc-1117	217	17	reaction	reaction	NOUN
ijtc-1117	217	18	yandes	yande	NOUN
ijtc-1117	217	19	,	,	PUNCT
ijtc-1117	217	20	sunarya	sunarya	NOUN
ijtc-1117	217	21	,	,	PUNCT
ijtc-1117	217	22	muhtarom	muhtarom	NOUN
ijtc-1117	217	23	,	,	PUNCT
ijtc-1117	217	24	and	and	CCONJ
ijtc-1117	217	25	destiana	destiana	PROPN
ijtc-1117	217	26	447	447	NUM
ijtc-1117	217	27	|	|	ADV
ijtc-1117	217	28	ilomata	ilomata	PROPN
ijtc-1117	217	29	international	international	ADJ
ijtc-1117	217	30	journal	journal	NOUN
ijtc-1117	217	31	of	of	ADP
ijtc-1117	217	32	tax	tax	PROPN
ijtc-1117	217	33	&	&	CCONJ
ijtc-1117	217	34	accounting	accounting	PROPN
ijtc-1117	217	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	217	36	starting	start	VERB
ijtc-1117	217	37	through	through	ADP
ijtc-1117	217	38	the	the	DET
ijtc-1117	217	39	normality	normality	NOUN
ijtc-1117	217	40	test	test	NOUN
ijtc-1117	217	41	value	value	NOUN
ijtc-1117	217	42	one_sample_kolmogorov_smirnov	one_sample_kolmogorov_smirnov	NUM
ijtc-1117	217	43	test	test	NOUN
ijtc-1117	217	44	research	research	NOUN
ijtc-1117	217	45	shows	show	VERB
ijtc-1117	217	46	the	the	DET
ijtc-1117	217	47	nominal	nominal	ADJ
ijtc-1117	217	48	asymp	asymp	NOUN
ijtc-1117	217	49	.	.	PUNCT
ijtc-1117	218	1	sig	sig	PROPN
ijtc-1117	218	2	.	.	PUNCT
ijtc-1117	219	1	(	(	PUNCT
ijtc-1117	219	2	2_tailed	2_tailed	NUM
ijtc-1117	219	3	)	)	PUNCT
ijtc-1117	219	4	0.200	0.200	NUM
ijtc-1117	219	5	>	>	X
ijtc-1117	219	6	0.05	0.05	NUM
ijtc-1117	219	7	which	which	PRON
ijtc-1117	219	8	explains	explain	VERB
ijtc-1117	219	9	the	the	DET
ijtc-1117	219	10	data	data	NOUN
ijtc-1117	219	11	information	information	NOUN
ijtc-1117	219	12	with	with	ADP
ijtc-1117	219	13	a	a	DET
ijtc-1117	219	14	total	total	ADJ
ijtc-1117	219	15	sample	sample	NOUN
ijtc-1117	219	16	size	size	NOUN
ijtc-1117	219	17	of	of	ADP
ijtc-1117	219	18	36	36	NUM
ijtc-1117	219	19	in	in	ADP
ijtc-1117	219	20	this	this	DET
ijtc-1117	219	21	study	study	NOUN
ijtc-1117	219	22	is	be	AUX
ijtc-1117	219	23	normally	normally	ADV
ijtc-1117	219	24	distributed	distribute	VERB
ijtc-1117	219	25	.	.	PUNCT
ijtc-1117	220	1	if	if	SCONJ
ijtc-1117	220	2	the	the	DET
ijtc-1117	220	3	test	test	NOUN
ijtc-1117	220	4	is	be	AUX
ijtc-1117	220	5	not	not	PART
ijtc-1117	220	6	normally	normally	ADV
ijtc-1117	220	7	distributed	distribute	VERB
ijtc-1117	220	8	,	,	PUNCT
ijtc-1117	220	9	the	the	DET
ijtc-1117	220	10	research	research	NOUN
ijtc-1117	220	11	can	can	AUX
ijtc-1117	220	12	not	not	PART
ijtc-1117	220	13	continue	continue	VERB
ijtc-1117	220	14	,	,	PUNCT
ijtc-1117	220	15	but	but	CCONJ
ijtc-1117	220	16	the	the	DET
ijtc-1117	220	17	results	result	NOUN
ijtc-1117	220	18	obtained	obtain	VERB
ijtc-1117	220	19	exceed	exceed	VERB
ijtc-1117	220	20	0.05	0.05	NUM
ijtc-1117	220	21	so	so	SCONJ
ijtc-1117	220	22	that	that	SCONJ
ijtc-1117	220	23	the	the	DET
ijtc-1117	220	24	data	datum	NOUN
ijtc-1117	220	25	used	use	VERB
ijtc-1117	220	26	passes	pass	VERB
ijtc-1117	220	27	this	this	DET
ijtc-1117	220	28	test	test	NOUN
ijtc-1117	220	29	and	and	CCONJ
ijtc-1117	220	30	can	can	AUX
ijtc-1117	220	31	be	be	AUX
ijtc-1117	220	32	continued	continue	VERB
ijtc-1117	220	33	in	in	ADP
ijtc-1117	220	34	the	the	DET
ijtc-1117	220	35	next	next	ADJ
ijtc-1117	220	36	test	test	NOUN
ijtc-1117	220	37	.	.	PUNCT
ijtc-1117	221	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1117	221	2	test	test	NOUN
ijtc-1117	221	3	(	(	PUNCT
ijtc-1117	221	4	correlations	correlation	VERB
ijtc-1117	221	5	spearman	spearman	NOUN
ijtc-1117	221	6	's	's	PART
ijtc-1117	221	7	rho	rho	ADJ
ijtc-1117	221	8	)	)	PUNCT
ijtc-1117	221	9	table	table	NOUN
ijtc-1117	221	10	6	6	NUM
ijtc-1117	221	11	:	:	PUNCT
ijtc-1117	221	12	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1117	221	13	test	test	NOUN
ijtc-1117	221	14	values	value	NOUN
ijtc-1117	221	15	correlations	correlation	VERB
ijtc-1117	221	16	unstandardized_residual	unstandardized_residual	ADJ
ijtc-1117	221	17	spearman	spearman	NOUN
ijtc-1117	221	18	's	's	PART
ijtc-1117	221	19	rho	rho	ADJ
ijtc-1117	221	20	tax_incentive	tax_incentive	PROPN
ijtc-1117	221	21	sig	sig	NOUN
ijtc-1117	221	22	.	.	PUNCT
ijtc-1117	222	1	(	(	PUNCT
ijtc-1117	222	2	2_tailed	2_tailed	NUM
ijtc-1117	222	3	)	)	PUNCT
ijtc-1117	222	4	0.741	0.741	NUM
ijtc-1117	222	5	n	n	PRON
ijtc-1117	222	6	36	36	NUM
ijtc-1117	222	7	after	after	ADP
ijtc-1117	222	8	doing	do	VERB
ijtc-1117	222	9	the	the	DET
ijtc-1117	222	10	normal	normal	ADJ
ijtc-1117	222	11	test	test	NOUN
ijtc-1117	222	12	,	,	PUNCT
ijtc-1117	222	13	the	the	DET
ijtc-1117	222	14	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1117	222	15	test	test	NOUN
ijtc-1117	222	16	is	be	AUX
ijtc-1117	222	17	continued	continue	VERB
ijtc-1117	222	18	,	,	PUNCT
ijtc-1117	222	19	where	where	SCONJ
ijtc-1117	222	20	the	the	DET
ijtc-1117	222	21	test	test	NOUN
ijtc-1117	222	22	used	use	VERB
ijtc-1117	222	23	uses	use	VERB
ijtc-1117	222	24	the	the	DET
ijtc-1117	222	25	spearman	spearman	NOUN
ijtc-1117	222	26	's	's	PART
ijtc-1117	222	27	rho	rho	ADJ
ijtc-1117	222	28	correlations	correlation	NOUN
ijtc-1117	222	29	test	test	NOUN
ijtc-1117	222	30	type	type	NOUN
ijtc-1117	222	31	and	and	CCONJ
ijtc-1117	222	32	the	the	DET
ijtc-1117	222	33	resulting	result	VERB
ijtc-1117	222	34	table	table	NOUN
ijtc-1117	222	35	above	above	ADV
ijtc-1117	222	36	has	have	VERB
ijtc-1117	222	37	a	a	DET
ijtc-1117	222	38	sig	sig	NOUN
ijtc-1117	222	39	.	.	PUNCT
ijtc-1117	223	1	(	(	PUNCT
ijtc-1117	223	2	2_tailed	2_tailed	NUM
ijtc-1117	223	3	)	)	PUNCT
ijtc-1117	223	4	the	the	DET
ijtc-1117	223	5	independent	independent	ADJ
ijtc-1117	223	6	variable	variable	ADJ
ijtc-1117	223	7	tax	tax	NOUN
ijtc-1117	223	8	incentive	incentive	NOUN
ijtc-1117	223	9	is	be	AUX
ijtc-1117	223	10	more	more	ADJ
ijtc-1117	223	11	than	than	ADP
ijtc-1117	223	12	(	(	PUNCT
ijtc-1117	223	13	>	>	X
ijtc-1117	223	14	)	)	PUNCT
ijtc-1117	223	15	0.05	0.05	NUM
ijtc-1117	223	16	,	,	PUNCT
ijtc-1117	223	17	namely	namely	ADV
ijtc-1117	223	18	0.741	0.741	NUM
ijtc-1117	223	19	>	>	SYM
ijtc-1117	223	20	0.05	0.05	NUM
ijtc-1117	223	21	,	,	PUNCT
ijtc-1117	223	22	which	which	PRON
ijtc-1117	223	23	means	mean	VERB
ijtc-1117	223	24	that	that	SCONJ
ijtc-1117	223	25	from	from	ADP
ijtc-1117	223	26	these	these	DET
ijtc-1117	223	27	results	result	NOUN
ijtc-1117	223	28	there	there	PRON
ijtc-1117	223	29	is	be	VERB
ijtc-1117	223	30	no	no	DET
ijtc-1117	223	31	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1117	223	32	problem	problem	NOUN
ijtc-1117	223	33	.	.	PUNCT
ijtc-1117	224	1	this	this	DET
ijtc-1117	224	2	result	result	NOUN
ijtc-1117	224	3	indicates	indicate	VERB
ijtc-1117	224	4	that	that	SCONJ
ijtc-1117	224	5	the	the	DET
ijtc-1117	224	6	regression	regression	NOUN
ijtc-1117	224	7	test	test	NOUN
ijtc-1117	224	8	conducted	conduct	VERB
ijtc-1117	224	9	in	in	ADP
ijtc-1117	224	10	this	this	DET
ijtc-1117	224	11	study	study	NOUN
ijtc-1117	224	12	is	be	AUX
ijtc-1117	224	13	free	free	ADJ
ijtc-1117	224	14	from	from	ADP
ijtc-1117	224	15	inequality	inequality	NOUN
ijtc-1117	224	16	in	in	ADP
ijtc-1117	224	17	the	the	DET
ijtc-1117	224	18	variance	variance	NOUN
ijtc-1117	224	19	of	of	ADP
ijtc-1117	224	20	the	the	DET
ijtc-1117	224	21	residuals	residual	NOUN
ijtc-1117	224	22	(	(	PUNCT
ijtc-1117	224	23	the	the	DET
ijtc-1117	224	24	difference	difference	NOUN
ijtc-1117	224	25	between	between	ADP
ijtc-1117	224	26	the	the	DET
ijtc-1117	224	27	observation	observation	NOUN
ijtc-1117	224	28	value	value	NOUN
ijtc-1117	224	29	and	and	CCONJ
ijtc-1117	224	30	the	the	DET
ijtc-1117	224	31	predicted	predict	VERB
ijtc-1117	224	32	value	value	NOUN
ijtc-1117	224	33	)	)	PUNCT
ijtc-1117	224	34	,	,	PUNCT
ijtc-1117	224	35	in	in	ADP
ijtc-1117	224	36	other	other	ADJ
ijtc-1117	224	37	words	word	NOUN
ijtc-1117	224	38	,	,	PUNCT
ijtc-1117	224	39	the	the	DET
ijtc-1117	224	40	residual	residual	ADJ
ijtc-1117	224	41	variation	variation	NOUN
ijtc-1117	224	42	from	from	ADP
ijtc-1117	224	43	one	one	NUM
ijtc-1117	224	44	observation	observation	NOUN
ijtc-1117	224	45	to	to	ADP
ijtc-1117	224	46	another	another	PRON
ijtc-1117	224	47	is	be	AUX
ijtc-1117	224	48	constant	constant	ADJ
ijtc-1117	224	49	.	.	PUNCT
ijtc-1117	225	1	simple	simple	ADJ
ijtc-1117	225	2	linear	linear	ADJ
ijtc-1117	225	3	analysis	analysis	NOUN
ijtc-1117	225	4	test	test	NOUN
ijtc-1117	225	5	table	table	NOUN
ijtc-1117	225	6	7	7	NUM
ijtc-1117	225	7	:	:	PUNCT
ijtc-1117	225	8	linear	linear	VERB
ijtc-1117	225	9	analysis	analysis	NOUN
ijtc-1117	225	10	test	test	NOUN
ijtc-1117	225	11	values	value	NOUN
ijtc-1117	225	12	coefficients	coefficient	VERB
ijtc-1117	225	13	model	model	PROPN
ijtc-1117	225	14	b	b	PROPN
ijtc-1117	225	15	sig	sig	PROPN
ijtc-1117	225	16	.	.	PROPN
ijtc-1117	225	17	1	1	NUM
ijtc-1117	225	18	(	(	PUNCT
ijtc-1117	225	19	constant	constant	ADJ
ijtc-1117	225	20	)	)	PUNCT
ijtc-1117	225	21	0.165	0.165	NUM
ijtc-1117	225	22	0.000	0.000	NUM
ijtc-1117	225	23	tax_incentive	tax_incentive	ADP
ijtc-1117	225	24	0.027	0.027	NUM
ijtc-1117	225	25	0.286	0.286	NUM
ijtc-1117	225	26	after	after	ADP
ijtc-1117	225	27	passing	pass	VERB
ijtc-1117	225	28	the	the	DET
ijtc-1117	225	29	normality	normality	NOUN
ijtc-1117	225	30	and	and	CCONJ
ijtc-1117	225	31	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1117	225	32	tests	test	NOUN
ijtc-1117	225	33	,	,	PUNCT
ijtc-1117	225	34	then	then	ADV
ijtc-1117	225	35	proceed	proceed	VERB
ijtc-1117	225	36	to	to	ADP
ijtc-1117	225	37	the	the	DET
ijtc-1117	225	38	simple	simple	ADJ
ijtc-1117	225	39	linear	linear	ADJ
ijtc-1117	225	40	analysis	analysis	NOUN
ijtc-1117	225	41	test	test	NOUN
ijtc-1117	225	42	,	,	PUNCT
ijtc-1117	225	43	and	and	CCONJ
ijtc-1117	225	44	considering	consider	VERB
ijtc-1117	225	45	the	the	DET
ijtc-1117	225	46	results	result	NOUN
ijtc-1117	225	47	of	of	ADP
ijtc-1117	225	48	the	the	DET
ijtc-1117	225	49	simple	simple	ADJ
ijtc-1117	225	50	linear	linear	ADJ
ijtc-1117	225	51	analysis	analysis	NOUN
ijtc-1117	225	52	values	value	NOUN
ijtc-1117	225	53	obtained	obtain	VERB
ijtc-1117	225	54	and	and	CCONJ
ijtc-1117	225	55	supported	support	VERB
ijtc-1117	225	56	by	by	ADP
ijtc-1117	225	57	the	the	DET
ijtc-1117	225	58	spss	spss	PROPN
ijtc-1117	225	59	program	program	NOUN
ijtc-1117	225	60	,	,	PUNCT
ijtc-1117	225	61	it	it	PRON
ijtc-1117	225	62	can	can	AUX
ijtc-1117	225	63	be	be	AUX
ijtc-1117	225	64	said	say	VERB
ijtc-1117	225	65	that	that	SCONJ
ijtc-1117	225	66	the	the	DET
ijtc-1117	225	67	constanst	constanst	PROPN
ijtc-1117	225	68	(	(	PUNCT
ijtc-1117	225	69	α	α	NOUN
ijtc-1117	225	70	)	)	PUNCT
ijtc-1117	225	71	value	value	NOUN
ijtc-1117	225	72	shows	show	VERB
ijtc-1117	225	73	0.165	0.165	NUM
ijtc-1117	225	74	and	and	CCONJ
ijtc-1117	225	75	then	then	ADV
ijtc-1117	225	76	the	the	DET
ijtc-1117	225	77	tax	tax	NOUN
ijtc-1117	225	78	incentive	incentive	NOUN
ijtc-1117	225	79	coefficient	coefficient	NOUN
ijtc-1117	225	80	value	value	NOUN
ijtc-1117	225	81	is	be	AUX
ijtc-1117	225	82	(	(	PUNCT
ijtc-1117	225	83	0.027	0.027	NUM
ijtc-1117	225	84	)	)	PUNCT
ijtc-1117	225	85	.	.	PUNCT
ijtc-1117	226	1	based	base	VERB
ijtc-1117	226	2	on	on	ADP
ijtc-1117	226	3	this	this	PRON
ijtc-1117	226	4	,	,	PUNCT
ijtc-1117	226	5	a	a	DET
ijtc-1117	226	6	basic	basic	ADJ
ijtc-1117	226	7	research	research	NOUN
ijtc-1117	226	8	model	model	NOUN
ijtc-1117	226	9	equation	equation	NOUN
ijtc-1117	226	10	can	can	AUX
ijtc-1117	226	11	be	be	AUX
ijtc-1117	226	12	formed	form	VERB
ijtc-1117	226	13	as	as	SCONJ
ijtc-1117	226	14	follows	follow	VERB
ijtc-1117	226	15	:	:	PUNCT
ijtc-1117	227	1	roe	roe	NOUN
ijtc-1117	227	2	=	=	PUNCT
ijtc-1117	227	3	0.165	0.165	PROPN
ijtc-1117	227	4	+	+	CCONJ
ijtc-1117	227	5	(	(	PUNCT
ijtc-1117	227	6	0.027	0.027	NUM
ijtc-1117	227	7	tax_incentive	tax_incentive	NUM
ijtc-1117	227	8	)	)	PUNCT
ijtc-1117	228	1	+	+	CCONJ
ijtc-1117	228	2	ε	ε	PROPN
ijtc-1117	228	3	…	…	PUNCT
ijtc-1117	228	4	it	it	PRON
ijtc-1117	228	5	is	be	AUX
ijtc-1117	228	6	also	also	ADV
ijtc-1117	228	7	obtained	obtain	VERB
ijtc-1117	228	8	from	from	ADP
ijtc-1117	228	9	the	the	DET
ijtc-1117	228	10	results	result	NOUN
ijtc-1117	228	11	that	that	PRON
ijtc-1117	228	12	the	the	DET
ijtc-1117	228	13	sig	sig	NOUN
ijtc-1117	228	14	.	.	PUNCT
ijtc-1117	229	1	tax_incentive	tax_incentive	NOUN
ijtc-1117	229	2	of	of	ADP
ijtc-1117	229	3	0.286	0.286	NUM
ijtc-1117	229	4	,	,	PUNCT
ijtc-1117	229	5	where	where	SCONJ
ijtc-1117	229	6	this	this	DET
ijtc-1117	229	7	result	result	NOUN
ijtc-1117	229	8	shows	show	VERB
ijtc-1117	229	9	a	a	DET
ijtc-1117	229	10	value	value	NOUN
ijtc-1117	229	11	exceeding	exceed	VERB
ijtc-1117	229	12	>	>	X
ijtc-1117	229	13	0.05	0.05	NUM
ijtc-1117	229	14	which	which	PRON
ijtc-1117	229	15	indicates	indicate	VERB
ijtc-1117	229	16	that	that	SCONJ
ijtc-1117	229	17	tax	tax	NOUN
ijtc-1117	229	18	incentives	incentive	NOUN
ijtc-1117	229	19	do	do	AUX
ijtc-1117	229	20	not	not	PART
ijtc-1117	229	21	have	have	VERB
ijtc-1117	229	22	a	a	DET
ijtc-1117	229	23	significant	significant	ADJ
ijtc-1117	229	24	effect	effect	NOUN
ijtc-1117	229	25	on	on	ADP
ijtc-1117	229	26	the	the	DET
ijtc-1117	229	27	financial	financial	ADJ
ijtc-1117	229	28	ratio	ratio	NOUN
ijtc-1117	229	29	(	(	PUNCT
ijtc-1117	229	30	roe	roe	NOUN
ijtc-1117	229	31	)	)	PUNCT
ijtc-1117	229	32	of	of	ADP
ijtc-1117	229	33	the	the	DET
ijtc-1117	229	34	issuer	issuer	NOUN
ijtc-1117	229	35	's	's	PART
ijtc-1117	229	36	shares	share	NOUN
ijtc-1117	229	37	.	.	PUNCT
ijtc-1117	230	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	230	2	implementation	implementation	NOUN
ijtc-1117	230	3	of	of	ADP
ijtc-1117	230	4	tax	tax	NOUN
ijtc-1117	230	5	incentives	incentive	NOUN
ijtc-1117	230	6	on	on	ADP
ijtc-1117	230	7	issuers	issuer	NOUN
ijtc-1117	230	8	'	'	PART
ijtc-1117	230	9	financial	financial	ADJ
ijtc-1117	230	10	ratios	ratio	NOUN
ijtc-1117	230	11	:	:	PUNCT
ijtc-1117	230	12	reduction	reduction	NOUN
ijtc-1117	230	13	and	and	CCONJ
ijtc-1117	230	14	reaction	reaction	NOUN
ijtc-1117	230	15	yandes	yande	NOUN
ijtc-1117	230	16	,	,	PUNCT
ijtc-1117	230	17	sunarya	sunarya	NOUN
ijtc-1117	230	18	,	,	PUNCT
ijtc-1117	230	19	muhtarom	muhtarom	NOUN
ijtc-1117	230	20	,	,	PUNCT
ijtc-1117	230	21	and	and	CCONJ
ijtc-1117	230	22	destiana	destiana	PROPN
ijtc-1117	230	23	448	448	NUM
ijtc-1117	230	24	|	|	ADV
ijtc-1117	230	25	ilomata	ilomata	PROPN
ijtc-1117	230	26	international	international	ADJ
ijtc-1117	230	27	journal	journal	NOUN
ijtc-1117	230	28	of	of	ADP
ijtc-1117	230	29	tax	tax	PROPN
ijtc-1117	230	30	&	&	CCONJ
ijtc-1117	230	31	accounting	account	VERB
ijtc-1117	230	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	230	33	coefficient	coefficient	NOUN
ijtc-1117	230	34	of	of	ADP
ijtc-1117	230	35	determination	determination	NOUN
ijtc-1117	230	36	(	(	PUNCT
ijtc-1117	230	37	r2	r2	NOUN
ijtc-1117	230	38	)	)	PUNCT
ijtc-1117	230	39	table	table	NOUN
ijtc-1117	230	40	8	8	NUM
ijtc-1117	230	41	:	:	PUNCT
ijtc-1117	230	42	coefficient	coefficient	NOUN
ijtc-1117	230	43	determination	determination	NOUN
ijtc-1117	230	44	(	(	PUNCT
ijtc-1117	230	45	r2	r2	PROPN
ijtc-1117	230	46	)	)	PUNCT
ijtc-1117	230	47	values	value	NOUN
ijtc-1117	230	48	model	model	NOUN
ijtc-1117	230	49	summary	summary	NOUN
ijtc-1117	230	50	model	model	NOUN
ijtc-1117	230	51	r	r	NOUN
ijtc-1117	230	52	r	r	NOUN
ijtc-1117	230	53	square	square	NOUN
ijtc-1117	230	54	1	1	NUM
ijtc-1117	230	55	.183	.183	NUM
ijtc-1117	230	56	0.033	0.033	NUM
ijtc-1117	230	57	the	the	DET
ijtc-1117	230	58	coefficient	coefficient	NOUN
ijtc-1117	230	59	of	of	ADP
ijtc-1117	230	60	determination	determination	NOUN
ijtc-1117	230	61	shows	show	VERB
ijtc-1117	230	62	the	the	DET
ijtc-1117	230	63	r	r	NOUN
ijtc-1117	230	64	square	square	ADJ
ijtc-1117	230	65	result	result	NOUN
ijtc-1117	230	66	of	of	ADP
ijtc-1117	230	67	0.033	0.033	NUM
ijtc-1117	230	68	,	,	PUNCT
ijtc-1117	230	69	this	this	DET
ijtc-1117	230	70	result	result	NOUN
ijtc-1117	230	71	indicates	indicate	VERB
ijtc-1117	230	72	that	that	SCONJ
ijtc-1117	230	73	only	only	ADV
ijtc-1117	230	74	3.3	3.3	NUM
ijtc-1117	230	75	%	%	NOUN
ijtc-1117	230	76	of	of	ADP
ijtc-1117	230	77	the	the	DET
ijtc-1117	230	78	variation	variation	NOUN
ijtc-1117	230	79	in	in	ADP
ijtc-1117	230	80	the	the	DET
ijtc-1117	230	81	financial	financial	ADJ
ijtc-1117	230	82	ratio	ratio	NOUN
ijtc-1117	230	83	(	(	PUNCT
ijtc-1117	230	84	roe	roe	NOUN
ijtc-1117	230	85	)	)	PUNCT
ijtc-1117	230	86	can	can	AUX
ijtc-1117	230	87	be	be	AUX
ijtc-1117	230	88	explained	explain	VERB
ijtc-1117	230	89	by	by	ADP
ijtc-1117	230	90	the	the	DET
ijtc-1117	230	91	tax	tax	NOUN
ijtc-1117	230	92	incentive	incentive	NOUN
ijtc-1117	230	93	variable	variable	NOUN
ijtc-1117	230	94	,	,	PUNCT
ijtc-1117	230	95	while	while	SCONJ
ijtc-1117	230	96	the	the	DET
ijtc-1117	230	97	remaining	remain	VERB
ijtc-1117	230	98	96.7	96.7	NUM
ijtc-1117	230	99	%	%	NOUN
ijtc-1117	230	100	can	can	AUX
ijtc-1117	230	101	be	be	AUX
ijtc-1117	230	102	explained	explain	VERB
ijtc-1117	230	103	using	use	VERB
ijtc-1117	230	104	variables	variable	NOUN
ijtc-1117	230	105	outside	outside	ADP
ijtc-1117	230	106	the	the	DET
ijtc-1117	230	107	model	model	NOUN
ijtc-1117	230	108	.	.	PUNCT
ijtc-1117	231	1	this	this	PRON
ijtc-1117	231	2	indicates	indicate	VERB
ijtc-1117	231	3	that	that	SCONJ
ijtc-1117	231	4	the	the	DET
ijtc-1117	231	5	role	role	NOUN
ijtc-1117	231	6	of	of	ADP
ijtc-1117	231	7	tax	tax	NOUN
ijtc-1117	231	8	incentives	incentive	NOUN
ijtc-1117	231	9	is	be	AUX
ijtc-1117	231	10	very	very	ADV
ijtc-1117	231	11	small	small	ADJ
ijtc-1117	231	12	in	in	ADP
ijtc-1117	231	13	explaining	explain	VERB
ijtc-1117	231	14	the	the	DET
ijtc-1117	231	15	variation	variation	NOUN
ijtc-1117	231	16	in	in	ADP
ijtc-1117	231	17	the	the	DET
ijtc-1117	231	18	financial	financial	ADJ
ijtc-1117	231	19	ratio	ratio	NOUN
ijtc-1117	231	20	(	(	PUNCT
ijtc-1117	231	21	roe	roe	NOUN
ijtc-1117	231	22	)	)	PUNCT
ijtc-1117	231	23	of	of	ADP
ijtc-1117	231	24	lq45	lq45	PROPN
ijtc-1117	231	25	issuer	issuer	NOUN
ijtc-1117	231	26	shares	share	NOUN
ijtc-1117	231	27	in	in	ADP
ijtc-1117	231	28	2022	2022	NUM
ijtc-1117	231	29	.	.	PUNCT
ijtc-1117	232	1	hypothesis	hypothesis	NOUN
ijtc-1117	232	2	testing	testing	NOUN
ijtc-1117	232	3	reading	reading	NOUN
ijtc-1117	232	4	and	and	CCONJ
ijtc-1117	232	5	seeing	see	VERB
ijtc-1117	232	6	from	from	ADP
ijtc-1117	232	7	the	the	DET
ijtc-1117	232	8	results	result	NOUN
ijtc-1117	232	9	of	of	ADP
ijtc-1117	232	10	the	the	DET
ijtc-1117	232	11	analysis	analysis	NOUN
ijtc-1117	232	12	and	and	CCONJ
ijtc-1117	232	13	tests	test	NOUN
ijtc-1117	232	14	,	,	PUNCT
ijtc-1117	232	15	the	the	DET
ijtc-1117	232	16	results	result	NOUN
ijtc-1117	232	17	of	of	ADP
ijtc-1117	232	18	the	the	DET
ijtc-1117	232	19	hypothesis	hypothesis	NOUN
ijtc-1117	232	20	are	be	AUX
ijtc-1117	232	21	accepted	accept	VERB
ijtc-1117	232	22	and	and	CCONJ
ijtc-1117	232	23	read	read	VERB
ijtc-1117	232	24	,	,	PUNCT
ijtc-1117	232	25	namely	namely	ADV
ijtc-1117	232	26	h02	h02	NOUN
ijtc-1117	232	27	:	:	PUNCT
ijtc-1117	232	28	the	the	DET
ijtc-1117	232	29	implementation	implementation	NOUN
ijtc-1117	232	30	of	of	ADP
ijtc-1117	232	31	tax	tax	NOUN
ijtc-1117	232	32	incentive	incentive	NOUN
ijtc-1117	232	33	reductions	reduction	NOUN
ijtc-1117	232	34	has	have	VERB
ijtc-1117	232	35	no	no	DET
ijtc-1117	232	36	reaction	reaction	NOUN
ijtc-1117	232	37	to	to	ADP
ijtc-1117	232	38	the	the	DET
ijtc-1117	232	39	financial	financial	ADJ
ijtc-1117	232	40	ratio	ratio	NOUN
ijtc-1117	232	41	(	(	PUNCT
ijtc-1117	232	42	roe	roe	NOUN
ijtc-1117	232	43	)	)	PUNCT
ijtc-1117	232	44	of	of	ADP
ijtc-1117	232	45	the	the	DET
ijtc-1117	232	46	shares	share	NOUN
ijtc-1117	232	47	of	of	ADP
ijtc-1117	232	48	issuers	issuer	NOUN
ijtc-1117	232	49	in	in	ADP
ijtc-1117	232	50	the	the	DET
ijtc-1117	232	51	idx	idx	PROPN
ijtc-1117	232	52	lq45	lq45	PROPN
ijtc-1117	232	53	index	index	NOUN
ijtc-1117	232	54	in	in	ADP
ijtc-1117	232	55	2022	2022	NUM
ijtc-1117	232	56	.	.	PUNCT
ijtc-1117	233	1	in	in	ADP
ijtc-1117	233	2	other	other	ADJ
ijtc-1117	233	3	words	word	NOUN
ijtc-1117	233	4	,	,	PUNCT
ijtc-1117	233	5	tax	tax	NOUN
ijtc-1117	233	6	incentive	incentive	NOUN
ijtc-1117	233	7	deductions	deduction	NOUN
ijtc-1117	233	8	have	have	VERB
ijtc-1117	233	9	no	no	DET
ijtc-1117	233	10	effect	effect	NOUN
ijtc-1117	233	11	on	on	ADP
ijtc-1117	233	12	the	the	DET
ijtc-1117	233	13	financial	financial	ADJ
ijtc-1117	233	14	ratio	ratio	NOUN
ijtc-1117	233	15	(	(	PUNCT
ijtc-1117	233	16	roe	roe	NOUN
ijtc-1117	233	17	)	)	PUNCT
ijtc-1117	233	18	of	of	ADP
ijtc-1117	233	19	the	the	DET
ijtc-1117	233	20	shares	share	NOUN
ijtc-1117	233	21	of	of	ADP
ijtc-1117	233	22	issuers	issuer	NOUN
ijtc-1117	233	23	that	that	PRON
ijtc-1117	233	24	are	be	AUX
ijtc-1117	233	25	members	member	NOUN
ijtc-1117	233	26	of	of	ADP
ijtc-1117	233	27	the	the	DET
ijtc-1117	233	28	lq45	lq45	PROPN
ijtc-1117	233	29	index	index	NOUN
ijtc-1117	233	30	in	in	ADP
ijtc-1117	233	31	2022	2022	NUM
ijtc-1117	233	32	during	during	ADP
ijtc-1117	233	33	the	the	DET
ijtc-1117	233	34	covid-19	covid-19	PROPN
ijtc-1117	233	35	outbreak	outbreak	NOUN
ijtc-1117	233	36	.	.	PUNCT
ijtc-1117	234	1	all	all	DET
ijtc-1117	234	2	tests	test	NOUN
ijtc-1117	234	3	used	use	VERB
ijtc-1117	234	4	have	have	AUX
ijtc-1117	234	5	met	meet	VERB
ijtc-1117	234	6	the	the	DET
ijtc-1117	234	7	test	test	NOUN
ijtc-1117	234	8	requirements	requirement	NOUN
ijtc-1117	234	9	for	for	ADP
ijtc-1117	234	10	each	each	DET
ijtc-1117	234	11	test	test	NOUN
ijtc-1117	234	12	in	in	ADP
ijtc-1117	234	13	this	this	DET
ijtc-1117	234	14	study	study	NOUN
ijtc-1117	234	15	,	,	PUNCT
ijtc-1117	234	16	and	and	CCONJ
ijtc-1117	234	17	it	it	PRON
ijtc-1117	234	18	boils	boil	VERB
ijtc-1117	234	19	down	down	ADP
ijtc-1117	234	20	to	to	ADP
ijtc-1117	234	21	the	the	DET
ijtc-1117	234	22	results	result	NOUN
ijtc-1117	234	23	of	of	ADP
ijtc-1117	234	24	the	the	DET
ijtc-1117	234	25	hypothesis	hypothesis	NOUN
ijtc-1117	234	26	,	,	PUNCT
ijtc-1117	234	27	namely	namely	ADV
ijtc-1117	234	28	the	the	DET
ijtc-1117	234	29	reduction	reduction	NOUN
ijtc-1117	234	30	or	or	CCONJ
ijtc-1117	234	31	deduction	deduction	NOUN
ijtc-1117	234	32	of	of	ADP
ijtc-1117	234	33	tax	tax	NOUN
ijtc-1117	234	34	incentives	incentive	NOUN
ijtc-1117	234	35	has	have	VERB
ijtc-1117	234	36	no	no	DET
ijtc-1117	234	37	reaction	reaction	NOUN
ijtc-1117	234	38	or	or	CCONJ
ijtc-1117	234	39	influence	influence	NOUN
ijtc-1117	234	40	on	on	ADP
ijtc-1117	234	41	the	the	DET
ijtc-1117	234	42	financial	financial	ADJ
ijtc-1117	234	43	ratio	ratio	NOUN
ijtc-1117	234	44	(	(	PUNCT
ijtc-1117	234	45	roe	roe	NOUN
ijtc-1117	234	46	)	)	PUNCT
ijtc-1117	234	47	of	of	ADP
ijtc-1117	234	48	the	the	DET
ijtc-1117	234	49	shares	share	NOUN
ijtc-1117	234	50	of	of	ADP
ijtc-1117	234	51	issuers	issuer	NOUN
ijtc-1117	234	52	of	of	ADP
ijtc-1117	234	53	the	the	DET
ijtc-1117	234	54	lq45	lq45	PROPN
ijtc-1117	234	55	index	index	NOUN
ijtc-1117	234	56	during	during	ADP
ijtc-1117	234	57	the	the	DET
ijtc-1117	234	58	covid-19	covid-19	PROPN
ijtc-1117	234	59	outbreak	outbreak	NOUN
ijtc-1117	234	60	in	in	ADP
ijtc-1117	234	61	2022	2022	NUM
ijtc-1117	234	62	.	.	PUNCT
ijtc-1117	235	1	interestingly	interestingly	ADV
ijtc-1117	235	2	,	,	PUNCT
ijtc-1117	235	3	the	the	DET
ijtc-1117	235	4	results	result	NOUN
ijtc-1117	235	5	of	of	ADP
ijtc-1117	235	6	this	this	DET
ijtc-1117	235	7	research	research	NOUN
ijtc-1117	235	8	hypothesis	hypothesis	NOUN
ijtc-1117	235	9	contradict	contradict	VERB
ijtc-1117	235	10	the	the	DET
ijtc-1117	235	11	results	result	NOUN
ijtc-1117	235	12	of	of	ADP
ijtc-1117	235	13	several	several	ADJ
ijtc-1117	235	14	previous	previous	ADJ
ijtc-1117	235	15	studies	study	NOUN
ijtc-1117	235	16	,	,	PUNCT
ijtc-1117	235	17	including	include	VERB
ijtc-1117	235	18	the	the	DET
ijtc-1117	235	19	research	research	NOUN
ijtc-1117	235	20	of	of	ADP
ijtc-1117	235	21	kinyua	kinyua	PROPN
ijtc-1117	235	22	&	&	CCONJ
ijtc-1117	235	23	okiro	okiro	PROPN
ijtc-1117	235	24	(	(	PUNCT
ijtc-1117	235	25	n.d	n.d	PROPN
ijtc-1117	235	26	.	.	PROPN
ijtc-1117	235	27	)	)	PUNCT
ijtc-1117	235	28	which	which	PRON
ijtc-1117	235	29	states	state	VERB
ijtc-1117	235	30	that	that	SCONJ
ijtc-1117	235	31	tax	tax	NOUN
ijtc-1117	235	32	incentives	incentive	NOUN
ijtc-1117	235	33	have	have	VERB
ijtc-1117	235	34	a	a	DET
ijtc-1117	235	35	positive	positive	ADJ
ijtc-1117	235	36	impact	impact	NOUN
ijtc-1117	235	37	on	on	ADP
ijtc-1117	235	38	the	the	DET
ijtc-1117	235	39	financial	financial	ADJ
ijtc-1117	235	40	performance	performance	NOUN
ijtc-1117	235	41	of	of	ADP
ijtc-1117	235	42	savings	saving	NOUN
ijtc-1117	235	43	and	and	CCONJ
ijtc-1117	235	44	loan	loan	NOUN
ijtc-1117	235	45	cooperatives	cooperative	NOUN
ijtc-1117	235	46	in	in	ADP
ijtc-1117	235	47	kenya	kenya	PROPN
ijtc-1117	235	48	,	,	PUNCT
ijtc-1117	235	49	then	then	ADV
ijtc-1117	235	50	the	the	DET
ijtc-1117	235	51	research	research	NOUN
ijtc-1117	235	52	of	of	ADP
ijtc-1117	235	53	abdelhakim	abdelhakim	PROPN
ijtc-1117	235	54	&	&	CCONJ
ijtc-1117	235	55	zouaghi	zouaghi	PROPN
ijtc-1117	235	56	(	(	PUNCT
ijtc-1117	235	57	2022	2022	NUM
ijtc-1117	235	58	)	)	PUNCT
ijtc-1117	235	59	which	which	PRON
ijtc-1117	235	60	reads	read	VERB
ijtc-1117	235	61	that	that	SCONJ
ijtc-1117	235	62	tax	tax	NOUN
ijtc-1117	235	63	incentives	incentive	NOUN
ijtc-1117	235	64	have	have	VERB
ijtc-1117	235	65	a	a	DET
ijtc-1117	235	66	significant	significant	ADJ
ijtc-1117	235	67	impact	impact	NOUN
ijtc-1117	235	68	on	on	ADP
ijtc-1117	235	69	the	the	DET
ijtc-1117	235	70	financial	financial	ADJ
ijtc-1117	235	71	performance	performance	NOUN
ijtc-1117	235	72	of	of	ADP
ijtc-1117	235	73	companies	company	NOUN
ijtc-1117	235	74	in	in	ADP
ijtc-1117	235	75	tunisia	tunisia	PROPN
ijtc-1117	235	76	.	.	PUNCT
ijtc-1117	236	1	conclusion	conclusion	NOUN
ijtc-1117	236	2	tax	tax	NOUN
ijtc-1117	236	3	incentives	incentive	NOUN
ijtc-1117	236	4	are	be	AUX
ijtc-1117	236	5	made	make	VERB
ijtc-1117	236	6	by	by	ADP
ijtc-1117	236	7	the	the	DET
ijtc-1117	236	8	government	government	NOUN
ijtc-1117	236	9	to	to	PART
ijtc-1117	236	10	help	help	VERB
ijtc-1117	236	11	the	the	DET
ijtc-1117	236	12	sustainability	sustainability	NOUN
ijtc-1117	236	13	of	of	ADP
ijtc-1117	236	14	the	the	DET
ijtc-1117	236	15	indonesian	indonesian	ADJ
ijtc-1117	236	16	economy	economy	NOUN
ijtc-1117	236	17	because	because	SCONJ
ijtc-1117	236	18	we	we	PRON
ijtc-1117	236	19	know	know	VERB
ijtc-1117	236	20	that	that	SCONJ
ijtc-1117	236	21	the	the	DET
ijtc-1117	236	22	covid-19	covid-19	PROPN
ijtc-1117	236	23	outbreak	outbreak	NOUN
ijtc-1117	236	24	is	be	AUX
ijtc-1117	236	25	a	a	DET
ijtc-1117	236	26	test	test	NOUN
ijtc-1117	236	27	for	for	ADP
ijtc-1117	236	28	all	all	DET
ijtc-1117	236	29	countries	country	NOUN
ijtc-1117	236	30	in	in	ADP
ijtc-1117	236	31	the	the	DET
ijtc-1117	236	32	world	world	NOUN
ijtc-1117	236	33	,	,	PUNCT
ijtc-1117	236	34	so	so	SCONJ
ijtc-1117	236	35	that	that	SCONJ
ijtc-1117	236	36	after	after	SCONJ
ijtc-1117	236	37	researchers	researcher	NOUN
ijtc-1117	236	38	read	read	VERB
ijtc-1117	236	39	information	information	NOUN
ijtc-1117	236	40	and	and	CCONJ
ijtc-1117	236	41	references	reference	NOUN
ijtc-1117	236	42	from	from	ADP
ijtc-1117	236	43	the	the	DET
ijtc-1117	236	44	beginning	beginning	NOUN
ijtc-1117	236	45	of	of	ADP
ijtc-1117	236	46	the	the	DET
ijtc-1117	236	47	introduction	introduction	NOUN
ijtc-1117	236	48	to	to	ADP
ijtc-1117	236	49	testing	test	VERB
ijtc-1117	236	50	existing	exist	VERB
ijtc-1117	236	51	data	datum	NOUN
ijtc-1117	236	52	,	,	PUNCT
ijtc-1117	236	53	as	as	ADV
ijtc-1117	236	54	well	well	ADV
ijtc-1117	236	55	as	as	ADP
ijtc-1117	236	56	with	with	ADP
ijtc-1117	236	57	the	the	DET
ijtc-1117	236	58	very	very	ADV
ijtc-1117	236	59	small	small	ADJ
ijtc-1117	236	60	test	test	NOUN
ijtc-1117	236	61	results	result	NOUN
ijtc-1117	236	62	of	of	ADP
ijtc-1117	236	63	the	the	DET
ijtc-1117	236	64	coefficient	coefficient	NOUN
ijtc-1117	236	65	of	of	ADP
ijtc-1117	236	66	determination	determination	NOUN
ijtc-1117	236	67	in	in	ADP
ijtc-1117	236	68	this	this	DET
ijtc-1117	236	69	study	study	NOUN
ijtc-1117	236	70	,	,	PUNCT
ijtc-1117	236	71	it	it	PRON
ijtc-1117	236	72	shows	show	VERB
ijtc-1117	236	73	that	that	SCONJ
ijtc-1117	236	74	it	it	PRON
ijtc-1117	236	75	turns	turn	VERB
ijtc-1117	236	76	out	out	ADP
ijtc-1117	236	77	that	that	SCONJ
ijtc-1117	236	78	the	the	DET
ijtc-1117	236	79	tax	tax	NOUN
ijtc-1117	236	80	incentive	incentive	NOUN
ijtc-1117	236	81	reduction	reduction	NOUN
ijtc-1117	236	82	made	make	VERB
ijtc-1117	236	83	by	by	ADP
ijtc-1117	236	84	the	the	DET
ijtc-1117	236	85	indonesian	indonesian	ADJ
ijtc-1117	236	86	government	government	NOUN
ijtc-1117	236	87	has	have	VERB
ijtc-1117	236	88	no	no	DET
ijtc-1117	236	89	reaction	reaction	NOUN
ijtc-1117	236	90	to	to	ADP
ijtc-1117	236	91	the	the	DET
ijtc-1117	236	92	financial	financial	ADJ
ijtc-1117	236	93	ratio	ratio	NOUN
ijtc-1117	236	94	(	(	PUNCT
ijtc-1117	236	95	roe	roe	NOUN
ijtc-1117	236	96	)	)	PUNCT
ijtc-1117	236	97	of	of	ADP
ijtc-1117	236	98	the	the	DET
ijtc-1117	236	99	shares	share	NOUN
ijtc-1117	236	100	of	of	ADP
ijtc-1117	236	101	idx	idx	ADJ
ijtc-1117	236	102	issuers	issuer	NOUN
ijtc-1117	236	103	lq45	lq45	PROPN
ijtc-1117	236	104	index	index	NOUN
ijtc-1117	236	105	during	during	ADP
ijtc-1117	236	106	the	the	DET
ijtc-1117	236	107	covid-19	covid-19	PROPN
ijtc-1117	236	108	outbreak	outbreak	NOUN
ijtc-1117	236	109	in	in	ADP
ijtc-1117	236	110	2022	2022	NUM
ijtc-1117	236	111	.	.	PUNCT
ijtc-1117	237	1	this	this	PRON
ijtc-1117	237	2	means	mean	VERB
ijtc-1117	237	3	that	that	SCONJ
ijtc-1117	237	4	the	the	DET
ijtc-1117	237	5	implementation	implementation	NOUN
ijtc-1117	237	6	of	of	ADP
ijtc-1117	237	7	tax	tax	NOUN
ijtc-1117	237	8	incentive	incentive	NOUN
ijtc-1117	237	9	cuts	cut	NOUN
ijtc-1117	237	10	made	make	VERB
ijtc-1117	237	11	by	by	ADP
ijtc-1117	237	12	the	the	DET
ijtc-1117	237	13	indonesian	indonesian	ADJ
ijtc-1117	237	14	government	government	NOUN
ijtc-1117	237	15	has	have	VERB
ijtc-1117	237	16	no	no	DET
ijtc-1117	237	17	effect	effect	NOUN
ijtc-1117	237	18	on	on	ADP
ijtc-1117	237	19	the	the	DET
ijtc-1117	237	20	financial	financial	ADJ
ijtc-1117	237	21	ratio	ratio	NOUN
ijtc-1117	237	22	(	(	PUNCT
ijtc-1117	237	23	roe	roe	NOUN
ijtc-1117	237	24	)	)	PUNCT
ijtc-1117	237	25	of	of	ADP
ijtc-1117	237	26	lq45	lq45	PROPN
ijtc-1117	237	27	issuer	issuer	NOUN
ijtc-1117	237	28	shares	share	NOUN
ijtc-1117	237	29	during	during	ADP
ijtc-1117	237	30	the	the	DET
ijtc-1117	237	31	covid-19	covid-19	PROPN
ijtc-1117	237	32	outbreak	outbreak	NOUN
ijtc-1117	237	33	in	in	ADP
ijtc-1117	237	34	2022	2022	NUM
ijtc-1117	237	35	using	use	VERB
ijtc-1117	237	36	36	36	NUM
ijtc-1117	237	37	samples	sample	NOUN
ijtc-1117	237	38	as	as	ADP
ijtc-1117	237	39	test	test	NOUN
ijtc-1117	237	40	data	datum	NOUN
ijtc-1117	237	41	.	.	PUNCT
ijtc-1117	238	1	researchers	researcher	NOUN
ijtc-1117	238	2	concluded	conclude	VERB
ijtc-1117	238	3	based	base	VERB
ijtc-1117	238	4	on	on	ADP
ijtc-1117	238	5	the	the	DET
ijtc-1117	238	6	results	result	NOUN
ijtc-1117	238	7	of	of	ADP
ijtc-1117	238	8	the	the	DET
ijtc-1117	238	9	hypothesis	hypothesis	NOUN
ijtc-1117	238	10	that	that	SCONJ
ijtc-1117	238	11	there	there	PRON
ijtc-1117	238	12	is	be	VERB
ijtc-1117	238	13	a	a	DET
ijtc-1117	238	14	suspicion	suspicion	NOUN
ijtc-1117	238	15	that	that	SCONJ
ijtc-1117	238	16	this	this	PRON
ijtc-1117	238	17	happened	happen	VERB
ijtc-1117	238	18	because	because	SCONJ
ijtc-1117	238	19	the	the	DET
ijtc-1117	238	20	issuers	issuer	NOUN
ijtc-1117	238	21	did	do	AUX
ijtc-1117	238	22	not	not	PART
ijtc-1117	238	23	take	take	VERB
ijtc-1117	238	24	advantage	advantage	NOUN
ijtc-1117	238	25	of	of	ADP
ijtc-1117	238	26	the	the	DET
ijtc-1117	238	27	tax	tax	NOUN
ijtc-1117	238	28	incentive	incentive	NOUN
ijtc-1117	238	29	reduction	reduction	NOUN
ijtc-1117	238	30	,	,	PUNCT
ijtc-1117	238	31	due	due	ADP
ijtc-1117	238	32	to	to	ADP
ijtc-1117	238	33	lack	lack	NOUN
ijtc-1117	238	34	of	of	ADP
ijtc-1117	238	35	knowledge	knowledge	NOUN
ijtc-1117	238	36	of	of	ADP
ijtc-1117	238	37	the	the	DET
ijtc-1117	238	38	benefits	benefit	NOUN
ijtc-1117	238	39	of	of	ADP
ijtc-1117	238	40	the	the	DET
ijtc-1117	238	41	policy	policy	NOUN
ijtc-1117	238	42	that	that	PRON
ijtc-1117	238	43	could	could	AUX
ijtc-1117	238	44	be	be	AUX
ijtc-1117	238	45	directly	directly	ADV
ijtc-1117	238	46	felt	feel	VERB
ijtc-1117	238	47	by	by	ADP
ijtc-1117	238	48	the	the	DET
ijtc-1117	238	49	issuers	issuer	NOUN
ijtc-1117	238	50	,	,	PUNCT
ijtc-1117	238	51	and	and	CCONJ
ijtc-1117	238	52	there	there	PRON
ijtc-1117	238	53	were	be	VERB
ijtc-1117	238	54	conditions	condition	NOUN
ijtc-1117	238	55	or	or	CCONJ
ijtc-1117	238	56	criteria	criterion	NOUN
ijtc-1117	238	57	determined	determine	VERB
ijtc-1117	238	58	by	by	ADP
ijtc-1117	238	59	the	the	DET
ijtc-1117	238	60	indonesian	indonesian	ADJ
ijtc-1117	238	61	government	government	NOUN
ijtc-1117	238	62	to	to	PART
ijtc-1117	238	63	obtain	obtain	VERB
ijtc-1117	238	64	tax	tax	NOUN
ijtc-1117	238	65	incentives	incentive	NOUN
ijtc-1117	238	66	that	that	PRON
ijtc-1117	238	67	were	be	AUX
ijtc-1117	238	68	considered	consider	VERB
ijtc-1117	238	69	quite	quite	ADV
ijtc-1117	238	70	difficult	difficult	ADJ
ijtc-1117	238	71	to	to	PART
ijtc-1117	238	72	implement	implement	VERB
ijtc-1117	238	73	by	by	ADP
ijtc-1117	238	74	the	the	DET
ijtc-1117	238	75	issuers	issuer	NOUN
ijtc-1117	238	76	,	,	PUNCT
ijtc-1117	238	77	this	this	PRON
ijtc-1117	238	78	was	be	AUX
ijtc-1117	238	79	supported	support	VERB
ijtc-1117	238	80	by	by	ADP
ijtc-1117	238	81	the	the	DET
ijtc-1117	238	82	results	result	NOUN
ijtc-1117	238	83	of	of	ADP
ijtc-1117	238	84	a	a	DET
ijtc-1117	238	85	study	study	NOUN
ijtc-1117	238	86	conducted	conduct	VERB
ijtc-1117	238	87	by	by	ADP
ijtc-1117	238	88	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	238	89	implementation	implementation	NOUN
ijtc-1117	238	90	of	of	ADP
ijtc-1117	238	91	tax	tax	NOUN
ijtc-1117	238	92	incentives	incentive	NOUN
ijtc-1117	238	93	on	on	ADP
ijtc-1117	238	94	issuers	issuer	NOUN
ijtc-1117	238	95	'	'	PART
ijtc-1117	238	96	financial	financial	ADJ
ijtc-1117	238	97	ratios	ratio	NOUN
ijtc-1117	238	98	:	:	PUNCT
ijtc-1117	238	99	reduction	reduction	NOUN
ijtc-1117	238	100	and	and	CCONJ
ijtc-1117	238	101	reaction	reaction	NOUN
ijtc-1117	238	102	yandes	yande	NOUN
ijtc-1117	238	103	,	,	PUNCT
ijtc-1117	238	104	sunarya	sunarya	NOUN
ijtc-1117	238	105	,	,	PUNCT
ijtc-1117	238	106	muhtarom	muhtarom	NOUN
ijtc-1117	238	107	,	,	PUNCT
ijtc-1117	238	108	and	and	CCONJ
ijtc-1117	238	109	destiana	destiana	PROPN
ijtc-1117	238	110	449	449	NUM
ijtc-1117	238	111	|	|	ADV
ijtc-1117	238	112	ilomata	ilomata	PROPN
ijtc-1117	238	113	international	international	ADJ
ijtc-1117	238	114	journal	journal	NOUN
ijtc-1117	238	115	of	of	ADP
ijtc-1117	238	116	tax	tax	PROPN
ijtc-1117	238	117	&	&	CCONJ
ijtc-1117	238	118	accounting	accounting	PROPN
ijtc-1117	238	119	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	238	120	ispriyarso	ispriyarso	VERB
ijtc-1117	238	121	&	&	CCONJ
ijtc-1117	238	122	wibawa	wibawa	PROPN
ijtc-1117	238	123	(	(	PUNCT
ijtc-1117	238	124	n.d.)which	n.d.)which	PROPN
ijtc-1117	238	125	stated	state	VERB
ijtc-1117	238	126	that	that	SCONJ
ijtc-1117	238	127	the	the	DET
ijtc-1117	238	128	respondents	respondent	NOUN
ijtc-1117	238	129	in	in	ADP
ijtc-1117	238	130	their	their	PRON
ijtc-1117	238	131	research	research	NOUN
ijtc-1117	238	132	had	have	AUX
ijtc-1117	238	133	not	not	PART
ijtc-1117	238	134	taken	take	VERB
ijtc-1117	238	135	advantage	advantage	NOUN
ijtc-1117	238	136	of	of	ADP
ijtc-1117	238	137	the	the	DET
ijtc-1117	238	138	tax	tax	NOUN
ijtc-1117	238	139	incentives	incentive	NOUN
ijtc-1117	238	140	due	due	ADP
ijtc-1117	238	141	to	to	ADP
ijtc-1117	238	142	ignorance	ignorance	NOUN
ijtc-1117	238	143	of	of	ADP
ijtc-1117	238	144	the	the	DET
ijtc-1117	238	145	incentives	incentive	NOUN
ijtc-1117	238	146	,	,	PUNCT
ijtc-1117	238	147	and	and	CCONJ
ijtc-1117	238	148	lack	lack	NOUN
ijtc-1117	238	149	of	of	ADP
ijtc-1117	238	150	understanding	understanding	NOUN
ijtc-1117	238	151	of	of	ADP
ijtc-1117	238	152	the	the	DET
ijtc-1117	238	153	procedures	procedure	NOUN
ijtc-1117	238	154	.	.	PUNCT
ijtc-1117	239	1	the	the	DET
ijtc-1117	239	2	suggestions	suggestion	NOUN
ijtc-1117	239	3	that	that	SCONJ
ijtc-1117	239	4	researchers	researcher	NOUN
ijtc-1117	239	5	can	can	AUX
ijtc-1117	239	6	express	express	VERB
ijtc-1117	239	7	in	in	ADP
ijtc-1117	239	8	this	this	DET
ijtc-1117	239	9	study	study	NOUN
ijtc-1117	239	10	are	be	AUX
ijtc-1117	239	11	the	the	DET
ijtc-1117	239	12	need	need	NOUN
ijtc-1117	239	13	for	for	ADP
ijtc-1117	239	14	an	an	DET
ijtc-1117	239	15	active	active	ADJ
ijtc-1117	239	16	government	government	NOUN
ijtc-1117	239	17	role	role	NOUN
ijtc-1117	239	18	as	as	ADP
ijtc-1117	239	19	a	a	DET
ijtc-1117	239	20	policy	policy	NOUN
ijtc-1117	239	21	maker	maker	NOUN
ijtc-1117	239	22	by	by	ADP
ijtc-1117	239	23	conducting	conduct	VERB
ijtc-1117	239	24	research	research	NOUN
ijtc-1117	239	25	in	in	ADP
ijtc-1117	239	26	advance	advance	NOUN
ijtc-1117	239	27	to	to	PART
ijtc-1117	239	28	find	find	VERB
ijtc-1117	239	29	information	information	NOUN
ijtc-1117	239	30	on	on	ADP
ijtc-1117	239	31	the	the	DET
ijtc-1117	239	32	main	main	ADJ
ijtc-1117	239	33	needs	need	NOUN
ijtc-1117	239	34	needed	need	VERB
ijtc-1117	239	35	by	by	ADP
ijtc-1117	239	36	issuers	issuer	NOUN
ijtc-1117	239	37	regarding	regard	VERB
ijtc-1117	239	38	tax	tax	NOUN
ijtc-1117	239	39	incentives	incentive	NOUN
ijtc-1117	239	40	that	that	PRON
ijtc-1117	239	41	are	be	AUX
ijtc-1117	239	42	urgently	urgently	ADV
ijtc-1117	239	43	needed	need	VERB
ijtc-1117	239	44	by	by	ADP
ijtc-1117	239	45	issuers	issuer	NOUN
ijtc-1117	239	46	.	.	PUNCT
ijtc-1117	240	1	then	then	ADV
ijtc-1117	240	2	the	the	DET
ijtc-1117	240	3	requirements	requirement	NOUN
ijtc-1117	240	4	for	for	ADP
ijtc-1117	240	5	obtaining	obtain	VERB
ijtc-1117	240	6	the	the	DET
ijtc-1117	240	7	tax	tax	NOUN
ijtc-1117	240	8	incentive	incentive	NOUN
ijtc-1117	240	9	policy	policy	NOUN
ijtc-1117	240	10	should	should	AUX
ijtc-1117	240	11	not	not	PART
ijtc-1117	240	12	be	be	AUX
ijtc-1117	240	13	too	too	ADV
ijtc-1117	240	14	difficult	difficult	ADJ
ijtc-1117	240	15	for	for	SCONJ
ijtc-1117	240	16	issuers	issuer	NOUN
ijtc-1117	240	17	to	to	PART
ijtc-1117	240	18	fulfill	fulfill	VERB
ijtc-1117	240	19	.	.	PUNCT
ijtc-1117	241	1	and	and	CCONJ
ijtc-1117	241	2	in	in	ADP
ijtc-1117	241	3	the	the	DET
ijtc-1117	241	4	future	future	NOUN
ijtc-1117	241	5	,	,	PUNCT
ijtc-1117	241	6	researchers	researcher	NOUN
ijtc-1117	241	7	hope	hope	VERB
ijtc-1117	241	8	that	that	SCONJ
ijtc-1117	241	9	there	there	PRON
ijtc-1117	241	10	will	will	AUX
ijtc-1117	241	11	be	be	AUX
ijtc-1117	241	12	more	more	ADJ
ijtc-1117	241	13	studies	study	NOUN
ijtc-1117	241	14	that	that	PRON
ijtc-1117	241	15	discuss	discuss	VERB
ijtc-1117	241	16	or	or	CCONJ
ijtc-1117	241	17	examine	examine	VERB
ijtc-1117	241	18	by	by	ADP
ijtc-1117	241	19	adding	add	VERB
ijtc-1117	241	20	or	or	CCONJ
ijtc-1117	241	21	combining	combine	VERB
ijtc-1117	241	22	variables	variable	NOUN
ijtc-1117	241	23	including	include	VERB
ijtc-1117	241	24	tax	tax	NOUN
ijtc-1117	241	25	incentives	incentive	NOUN
ijtc-1117	241	26	that	that	PRON
ijtc-1117	241	27	can	can	AUX
ijtc-1117	241	28	determine	determine	VERB
ijtc-1117	241	29	or	or	CCONJ
ijtc-1117	241	30	provide	provide	VERB
ijtc-1117	241	31	a	a	DET
ijtc-1117	241	32	reaction	reaction	NOUN
ijtc-1117	241	33	to	to	ADP
ijtc-1117	241	34	the	the	DET
ijtc-1117	241	35	issuer	issuer	NOUN
ijtc-1117	241	36	's	's	PART
ijtc-1117	241	37	financial	financial	ADJ
ijtc-1117	241	38	statements	statement	NOUN
ijtc-1117	241	39	.	.	PUNCT
ijtc-1117	242	1	reference	reference	NOUN
ijtc-1117	242	2	abdelhakim	abdelhakim	PROPN
ijtc-1117	242	3	,	,	PUNCT
ijtc-1117	242	4	b.	b.	PROPN
ijtc-1117	242	5	e.	e.	PROPN
ijtc-1117	242	6	n.	n.	PROPN
ijtc-1117	242	7	,	,	PUNCT
ijtc-1117	242	8	&	&	CCONJ
ijtc-1117	242	9	zouaghi	zouaghi	PROPN
ijtc-1117	242	10	,	,	PUNCT
ijtc-1117	242	11	l.	l.	PROPN
ijtc-1117	242	12	(	(	PUNCT
ijtc-1117	242	13	2022	2022	NUM
ijtc-1117	242	14	)	)	PUNCT
ijtc-1117	242	15	.	.	PUNCT
ijtc-1117	243	1	the	the	DET
ijtc-1117	243	2	effect	effect	NOUN
ijtc-1117	243	3	of	of	ADP
ijtc-1117	243	4	taxation	taxation	NOUN
ijtc-1117	243	5	on	on	ADP
ijtc-1117	243	6	financial	financial	ADJ
ijtc-1117	243	7	performance	performance	NOUN
ijtc-1117	243	8	:	:	PUNCT
ijtc-1117	243	9	the	the	DET
ijtc-1117	243	10	case	case	NOUN
ijtc-1117	243	11	of	of	ADP
ijtc-1117	243	12	tunisian	tunisian	ADJ
ijtc-1117	243	13	companies	company	NOUN
ijtc-1117	243	14	.	.	PUNCT
ijtc-1117	244	1	abeler	abeler	NOUN
ijtc-1117	244	2	,	,	PUNCT
ijtc-1117	244	3	j.	j.	PROPN
ijtc-1117	244	4	,	,	PUNCT
ijtc-1117	244	5	&	&	CCONJ
ijtc-1117	244	6	jäger	jäger	PROPN
ijtc-1117	244	7	,	,	PUNCT
ijtc-1117	244	8	s.	s.	PROPN
ijtc-1117	244	9	(	(	PUNCT
ijtc-1117	244	10	2015	2015	NUM
ijtc-1117	244	11	)	)	PUNCT
ijtc-1117	244	12	.	.	PUNCT
ijtc-1117	245	1	complex	complex	ADJ
ijtc-1117	245	2	tax	tax	NOUN
ijtc-1117	245	3	incentives	incentive	NOUN
ijtc-1117	245	4	.	.	PUNCT
ijtc-1117	246	1	american	american	ADJ
ijtc-1117	246	2	economic	economic	ADJ
ijtc-1117	246	3	journal	journal	PROPN
ijtc-1117	246	4	:	:	PUNCT
ijtc-1117	246	5	economic	economic	ADJ
ijtc-1117	246	6	policy	policy	NOUN
ijtc-1117	246	7	,	,	PUNCT
ijtc-1117	246	8	7(3	7(3	NUM
ijtc-1117	246	9	)	)	PUNCT
ijtc-1117	246	10	,	,	PUNCT
ijtc-1117	246	11	1–28	1–28	PROPN
ijtc-1117	246	12	.	.	PUNCT
ijtc-1117	247	1	https://doi.org/10.1257/pol.20130137	https://doi.org/10.1257/pol.20130137	PROPN
ijtc-1117	247	2	agustin	agustin	PROPN
ijtc-1117	247	3	,	,	PUNCT
ijtc-1117	247	4	l.	l.	PROPN
ijtc-1117	247	5	,	,	PUNCT
ijtc-1117	247	6	&	&	CCONJ
ijtc-1117	247	7	djunaidy	djunaidy	ADJ
ijtc-1117	247	8	,	,	PUNCT
ijtc-1117	247	9	d.	d.	PROPN
ijtc-1117	247	10	(	(	PUNCT
ijtc-1117	247	11	2022	2022	NUM
ijtc-1117	247	12	)	)	PUNCT
ijtc-1117	247	13	.	.	PUNCT
ijtc-1117	248	1	pengaruh	pengaruh	NOUN
ijtc-1117	248	2	insentif	insentif	PROPN
ijtc-1117	248	3	perpajakan	perpajakan	PROPN
ijtc-1117	248	4	akibat	akibat	PROPN
ijtc-1117	248	5	covid-19	covid-19	PROPN
ijtc-1117	248	6	,	,	PUNCT
ijtc-1117	248	7	pemahaman	pemahaman	NOUN
ijtc-1117	248	8	perpajakan	perpajakan	PROPN
ijtc-1117	248	9	,	,	PUNCT
ijtc-1117	248	10	dan	dan	PROPN
ijtc-1117	248	11	kesadaran	kesadaran	PROPN
ijtc-1117	248	12	wajib	wajib	PROPN
ijtc-1117	249	1	pajak	pajak	PROPN
ijtc-1117	249	2	terhadap	terhadap	PROPN
ijtc-1117	249	3	kepatuhan	kepatuhan	PROPN
ijtc-1117	249	4	wajib	wajib	PROPN
ijtc-1117	249	5	pajak	pajak	PROPN
ijtc-1117	249	6	dalam	dalam	PROPN
ijtc-1117	249	7	menyampaikan	menyampaikan	PROPN
ijtc-1117	249	8	surat	surat	PROPN
ijtc-1117	249	9	pemberitahuan	pemberitahuan	PROPN
ijtc-1117	249	10	tahunan	tahunan	PROPN
ijtc-1117	249	11	.	.	PUNCT
ijtc-1117	250	1	jurnal	jurnal	PROPN
ijtc-1117	250	2	akuntansi	akuntansi	PROPN
ijtc-1117	250	3	dan	dan	PROPN
ijtc-1117	250	4	bisnis	bisnis	PROPN
ijtc-1117	250	5	indonesia	indonesia	PROPN
ijtc-1117	250	6	(	(	PUNCT
ijtc-1117	250	7	jabisi	jabisi	PROPN
ijtc-1117	250	8	)	)	PUNCT
ijtc-1117	250	9	,	,	PUNCT
ijtc-1117	250	10	3(2	3(2	NUM
ijtc-1117	250	11	)	)	PUNCT
ijtc-1117	250	12	,	,	PUNCT
ijtc-1117	250	13	90	90	NUM
ijtc-1117	250	14	–	–	SYM
ijtc-1117	250	15	105	105	NUM
ijtc-1117	250	16	.	.	PUNCT
ijtc-1117	251	1	alvi	alvi	PROPN
ijtc-1117	251	2	,	,	PUNCT
ijtc-1117	251	3	g.	g.	PROPN
ijtc-1117	251	4	,	,	PUNCT
ijtc-1117	251	5	lasdi	lasdi	NOUN
ijtc-1117	251	6	,	,	PUNCT
ijtc-1117	251	7	l.	l.	PROPN
ijtc-1117	251	8	,	,	PUNCT
ijtc-1117	251	9	&	&	CCONJ
ijtc-1117	251	10	mokoginta	mokoginta	PROPN
ijtc-1117	251	11	,	,	PUNCT
ijtc-1117	251	12	d.	d.	PROPN
ijtc-1117	251	13	d.	d.	PROPN
ijtc-1117	251	14	(	(	PUNCT
ijtc-1117	251	15	2022	2022	NUM
ijtc-1117	251	16	)	)	PUNCT
ijtc-1117	251	17	.	.	PUNCT
ijtc-1117	252	1	tax	tax	NOUN
ijtc-1117	252	2	incentives	incentive	NOUN
ijtc-1117	252	3	,	,	PUNCT
ijtc-1117	252	4	growth	growth	NOUN
ijtc-1117	252	5	opportunities	opportunity	NOUN
ijtc-1117	252	6	,	,	PUNCT
ijtc-1117	252	7	investment	investment	NOUN
ijtc-1117	252	8	opportunities	opportunity	NOUN
ijtc-1117	252	9	,	,	PUNCT
ijtc-1117	252	10	and	and	CCONJ
ijtc-1117	252	11	prudence	prudence	NOUN
ijtc-1117	252	12	accounting	accounting	NOUN
ijtc-1117	252	13	.	.	PUNCT
ijtc-1117	253	1	4th	4th	PROPN
ijtc-1117	253	2	asia	asia	PROPN
ijtc-1117	253	3	pacific	pacific	PROPN
ijtc-1117	253	4	management	management	PROPN
ijtc-1117	253	5	research	research	NOUN
ijtc-1117	253	6	conference	conference	NOUN
ijtc-1117	253	7	(	(	PUNCT
ijtc-1117	253	8	apmrc	apmrc	NOUN
ijtc-1117	253	9	2022	2022	NUM
ijtc-1117	253	10	)	)	PUNCT
ijtc-1117	253	11	,	,	PUNCT
ijtc-1117	253	12	638–648	638–648	NUM
ijtc-1117	253	13	.	.	PUNCT
ijtc-1117	254	1	arius	arius	PROPN
ijtc-1117	254	2	,	,	PUNCT
ijtc-1117	254	3	e.	e.	PROPN
ijtc-1117	254	4	(	(	PUNCT
ijtc-1117	254	5	2022	2022	NUM
ijtc-1117	254	6	)	)	PUNCT
ijtc-1117	254	7	.	.	PUNCT
ijtc-1117	255	1	analisis	analisis	ADJ
ijtc-1117	255	2	dampak	dampak	PROPN
ijtc-1117	255	3	insentif	insentif	PROPN
ijtc-1117	255	4	pajak	pajak	PROPN
ijtc-1117	255	5	penjualan	penjualan	NOUN
ijtc-1117	255	6	atas	atas	PROPN
ijtc-1117	255	7	barang	barang	PROPN
ijtc-1117	255	8	mewah	mewah	PROPN
ijtc-1117	255	9	untuk	untuk	PROPN
ijtc-1117	255	10	kendaraan	kendaraan	PROPN
ijtc-1117	255	11	bermotor	bermotor	PROPN
ijtc-1117	255	12	terhadap	terhadap	PROPN
ijtc-1117	255	13	kinerja	kinerja	PROPN
ijtc-1117	255	14	keuangan	keuangan	PROPN
ijtc-1117	255	15	perusahaan	perusahaan	PROPN
ijtc-1117	255	16	pembiayaan	pembiayaan	PROPN
ijtc-1117	255	17	di	di	PROPN
ijtc-1117	255	18	indonesia	indonesia	PROPN
ijtc-1117	255	19	.	.	PUNCT
ijtc-1117	256	1	proceeding	proceed	VERB
ijtc-1117	256	2	national	national	PROPN
ijtc-1117	256	3	conference	conference	PROPN
ijtc-1117	256	4	business	business	NOUN
ijtc-1117	256	5	,	,	PUNCT
ijtc-1117	256	6	management	management	NOUN
ijtc-1117	256	7	,	,	PUNCT
ijtc-1117	256	8	and	and	CCONJ
ijtc-1117	256	9	accounting	accounting	NOUN
ijtc-1117	256	10	(	(	PUNCT
ijtc-1117	256	11	ncbma	ncbma	NOUN
ijtc-1117	256	12	)	)	PUNCT
ijtc-1117	256	13	,	,	PUNCT
ijtc-1117	256	14	5	5	NUM
ijtc-1117	256	15	,	,	PUNCT
ijtc-1117	256	16	113–121	113–121	NUM
ijtc-1117	256	17	.	.	PUNCT
ijtc-1117	257	1	aryodamar	aryodamar	PROPN
ijtc-1117	257	2	,	,	PUNCT
ijtc-1117	257	3	r.	r.	PROPN
ijtc-1117	257	4	n.	n.	PROPN
ijtc-1117	257	5	(	(	PUNCT
ijtc-1117	257	6	2013	2013	NUM
ijtc-1117	257	7	)	)	PUNCT
ijtc-1117	257	8	.	.	PUNCT
ijtc-1117	258	1	analisis	analisis	ADJ
ijtc-1117	258	2	pengaruh	pengaruh	NOUN
ijtc-1117	258	3	insentif	insentif	PROPN
ijtc-1117	258	4	pajak	pajak	PROPN
ijtc-1117	258	5	terhadap	terhadap	PROPN
ijtc-1117	258	6	jumlah	jumlah	PROPN
ijtc-1117	258	7	perusahaan	perusahaan	PROPN
ijtc-1117	258	8	melakukan	melakukan	PROPN
ijtc-1117	258	9	ipo	ipo	PROPN
ijtc-1117	258	10	(	(	PUNCT
ijtc-1117	258	11	initial	initial	ADJ
ijtc-1117	258	12	public	public	ADJ
ijtc-1117	258	13	offering	offering	NOUN
ijtc-1117	258	14	)	)	PUNCT
ijtc-1117	259	1	dan	dan	PROPN
ijtc-1117	259	2	right	right	PROPN
ijtc-1117	259	3	issue	issue	NOUN
ijtc-1117	259	4	melalui	melalui	PROPN
ijtc-1117	259	5	kepemilikan	kepemilikan	VERB
ijtc-1117	259	6	saham	saham	PROPN
ijtc-1117	259	7	oleh	oleh	PROPN
ijtc-1117	259	8	publik	publik	PROPN
ijtc-1117	259	9	.	.	PUNCT
ijtc-1117	260	1	universitas	universitas	PROPN
ijtc-1117	260	2	gadjah	gadjah	PROPN
ijtc-1117	260	3	mada	mada	PROPN
ijtc-1117	260	4	.	.	PUNCT
ijtc-1117	261	1	ashry	ashry	PROPN
ijtc-1117	261	2	,	,	PUNCT
ijtc-1117	261	3	w.	w.	PROPN
ijtc-1117	261	4	m.	m.	PROPN
ijtc-1117	261	5	e.	e.	PROPN
ijtc-1117	261	6	,	,	PUNCT
ijtc-1117	261	7	amgad	amgad	NOUN
ijtc-1117	261	8	,	,	PUNCT
ijtc-1117	261	9	h.	h.	PROPN
ijtc-1117	261	10	,	,	PUNCT
ijtc-1117	261	11	&	&	CCONJ
ijtc-1117	261	12	mohammad	mohammad	PROPN
ijtc-1117	261	13	,	,	PUNCT
ijtc-1117	261	14	a.	a.	NOUN
ijtc-1117	261	15	n.	n.	NOUN
ijtc-1117	261	16	(	(	PUNCT
ijtc-1117	261	17	2022	2022	NUM
ijtc-1117	261	18	)	)	PUNCT
ijtc-1117	261	19	.	.	PUNCT
ijtc-1117	262	1	the	the	DET
ijtc-1117	262	2	role	role	NOUN
ijtc-1117	262	3	of	of	ADP
ijtc-1117	262	4	tax	tax	NOUN
ijtc-1117	262	5	incentives	incentive	NOUN
ijtc-1117	262	6	in	in	ADP
ijtc-1117	262	7	attracting	attract	VERB
ijtc-1117	262	8	investments	investment	NOUN
ijtc-1117	262	9	and	and	CCONJ
ijtc-1117	262	10	achieving	achieve	VERB
ijtc-1117	262	11	sustainable	sustainable	ADJ
ijtc-1117	262	12	development	development	NOUN
ijtc-1117	262	13	goals	goal	NOUN
ijtc-1117	262	14	in	in	ADP
ijtc-1117	262	15	the	the	DET
ijtc-1117	262	16	arab	arab	PROPN
ijtc-1117	262	17	republic	republic	PROPN
ijtc-1117	262	18	of	of	ADP
ijtc-1117	262	19	egypt	egypt	PROPN
ijtc-1117	262	20	an	an	DET
ijtc-1117	262	21	applied	apply	VERB
ijtc-1117	262	22	study	study	NOUN
ijtc-1117	262	23	on	on	ADP
ijtc-1117	262	24	the	the	DET
ijtc-1117	262	25	ministry	ministry	PROPN
ijtc-1117	262	26	of	of	ADP
ijtc-1117	262	27	military	military	ADJ
ijtc-1117	262	28	production	production	NOUN
ijtc-1117	262	29	.	.	PUNCT
ijtc-1117	263	1	journal	journal	PROPN
ijtc-1117	263	2	of	of	ADP
ijtc-1117	263	3	environmental	environmental	ADJ
ijtc-1117	263	4	science	science	NOUN
ijtc-1117	263	5	,	,	PUNCT
ijtc-1117	263	6	51(6	51(6	NOUN
ijtc-1117	263	7	)	)	PUNCT
ijtc-1117	263	8	,	,	PUNCT
ijtc-1117	263	9	341–381	341–381	NUM
ijtc-1117	263	10	.	.	PUNCT
ijtc-1117	264	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	264	2	implementation	implementation	NOUN
ijtc-1117	264	3	of	of	ADP
ijtc-1117	264	4	tax	tax	NOUN
ijtc-1117	264	5	incentives	incentive	NOUN
ijtc-1117	264	6	on	on	ADP
ijtc-1117	264	7	issuers	issuer	NOUN
ijtc-1117	264	8	'	'	PART
ijtc-1117	264	9	financial	financial	ADJ
ijtc-1117	264	10	ratios	ratio	NOUN
ijtc-1117	264	11	:	:	PUNCT
ijtc-1117	264	12	reduction	reduction	NOUN
ijtc-1117	264	13	and	and	CCONJ
ijtc-1117	264	14	reaction	reaction	NOUN
ijtc-1117	264	15	yandes	yande	NOUN
ijtc-1117	264	16	,	,	PUNCT
ijtc-1117	264	17	sunarya	sunarya	NOUN
ijtc-1117	264	18	,	,	PUNCT
ijtc-1117	264	19	muhtarom	muhtarom	NOUN
ijtc-1117	264	20	,	,	PUNCT
ijtc-1117	264	21	and	and	CCONJ
ijtc-1117	264	22	destiana	destiana	PROPN
ijtc-1117	264	23	450	450	NUM
ijtc-1117	264	24	|	|	ADV
ijtc-1117	264	25	ilomata	ilomata	PROPN
ijtc-1117	264	26	international	international	ADJ
ijtc-1117	264	27	journal	journal	NOUN
ijtc-1117	264	28	of	of	ADP
ijtc-1117	264	29	tax	tax	PROPN
ijtc-1117	264	30	&	&	CCONJ
ijtc-1117	264	31	accounting	accounting	PROPN
ijtc-1117	264	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	264	33	auliansyah	auliansyah	NOUN
ijtc-1117	264	34	,	,	PUNCT
ijtc-1117	264	35	t.	t.	PROPN
ijtc-1117	264	36	,	,	PUNCT
ijtc-1117	264	37	&	&	CCONJ
ijtc-1117	264	38	rachmawati	rachmawati	PROPN
ijtc-1117	264	39	,	,	PUNCT
ijtc-1117	264	40	n.	n.	PROPN
ijtc-1117	264	41	a.	a.	PROPN
ijtc-1117	264	42	(	(	PUNCT
ijtc-1117	264	43	2022	2022	NUM
ijtc-1117	264	44	)	)	PUNCT
ijtc-1117	264	45	.	.	PUNCT
ijtc-1117	265	1	analysis	analysis	NOUN
ijtc-1117	265	2	of	of	ADP
ijtc-1117	265	3	the	the	DET
ijtc-1117	265	4	effectiveness	effectiveness	NOUN
ijtc-1117	265	5	of	of	ADP
ijtc-1117	265	6	tax	tax	NOUN
ijtc-1117	265	7	incentives	incentive	NOUN
ijtc-1117	265	8	and	and	CCONJ
ijtc-1117	265	9	company	company	NOUN
ijtc-1117	265	10	voluntary	voluntary	ADJ
ijtc-1117	265	11	disclosure	disclosure	NOUN
ijtc-1117	265	12	related	relate	VERB
ijtc-1117	265	13	to	to	ADP
ijtc-1117	265	14	covid-19	covid-19	PROPN
ijtc-1117	265	15	in	in	ADP
ijtc-1117	265	16	the	the	DET
ijtc-1117	265	17	interim	interim	ADJ
ijtc-1117	265	18	report	report	NOUN
ijtc-1117	265	19	on	on	ADP
ijtc-1117	265	20	company	company	NOUN
ijtc-1117	265	21	value	value	NOUN
ijtc-1117	265	22	.	.	PUNCT
ijtc-1117	266	1	international	international	ADJ
ijtc-1117	266	2	journal	journal	PROPN
ijtc-1117	266	3	of	of	ADP
ijtc-1117	266	4	research	research	NOUN
ijtc-1117	266	5	in	in	ADP
ijtc-1117	266	6	business	business	NOUN
ijtc-1117	266	7	and	and	CCONJ
ijtc-1117	266	8	social	social	ADJ
ijtc-1117	266	9	science	science	NOUN
ijtc-1117	266	10	(	(	PUNCT
ijtc-1117	266	11	2147	2147	NUM
ijtc-1117	266	12	-	-	SYM
ijtc-1117	266	13	4478	4478	NUM
ijtc-1117	266	14	)	)	PUNCT
ijtc-1117	266	15	,	,	PUNCT
ijtc-1117	266	16	11(8	11(8	NUM
ijtc-1117	266	17	)	)	PUNCT
ijtc-1117	266	18	,	,	PUNCT
ijtc-1117	266	19	232–240	232–240	NUM
ijtc-1117	266	20	.	.	PUNCT
ijtc-1117	267	1	baker	baker	PROPN
ijtc-1117	267	2	,	,	PUNCT
ijtc-1117	267	3	h.	h.	PROPN
ijtc-1117	267	4	k.	k.	PROPN
ijtc-1117	267	5	,	,	PUNCT
ijtc-1117	267	6	&	&	CCONJ
ijtc-1117	267	7	mansi	mansi	PROPN
ijtc-1117	267	8	,	,	PUNCT
ijtc-1117	267	9	s.	s.	PROPN
ijtc-1117	267	10	a.	a.	PROPN
ijtc-1117	267	11	(	(	PUNCT
ijtc-1117	267	12	2002	2002	NUM
ijtc-1117	267	13	)	)	PUNCT
ijtc-1117	267	14	.	.	PUNCT
ijtc-1117	268	1	assessing	assess	VERB
ijtc-1117	268	2	credit	credit	NOUN
ijtc-1117	268	3	rating	rating	NOUN
ijtc-1117	268	4	agencies	agency	NOUN
ijtc-1117	268	5	by	by	ADP
ijtc-1117	268	6	bond	bond	NOUN
ijtc-1117	268	7	issuers	issuer	NOUN
ijtc-1117	268	8	and	and	CCONJ
ijtc-1117	268	9	institutional	institutional	ADJ
ijtc-1117	268	10	investors	investor	NOUN
ijtc-1117	268	11	.	.	PUNCT
ijtc-1117	269	1	journal	journal	PROPN
ijtc-1117	269	2	of	of	ADP
ijtc-1117	269	3	business	business	NOUN
ijtc-1117	269	4	finance	finance	PROPN
ijtc-1117	269	5	&	&	CCONJ
ijtc-1117	269	6	accounting	accounting	NOUN
ijtc-1117	269	7	,	,	PUNCT
ijtc-1117	269	8	29(9‐10	29(9‐10	NUM
ijtc-1117	269	9	)	)	PUNCT
ijtc-1117	269	10	,	,	PUNCT
ijtc-1117	269	11	1367–1398	1367–1398	NUM
ijtc-1117	269	12	.	.	PUNCT
ijtc-1117	270	1	https://doi.org/https://doi.org/10.1111/1468-5957.00474	https://doi.org/https://doi.org/10.1111/1468-5957.00474	PROPN
ijtc-1117	270	2	brycz	brycz	PROPN
ijtc-1117	270	3	,	,	PUNCT
ijtc-1117	270	4	b.	b.	PROPN
ijtc-1117	270	5	,	,	PUNCT
ijtc-1117	270	6	dudycz	dudycz	PROPN
ijtc-1117	270	7	,	,	PUNCT
ijtc-1117	270	8	t.	t.	PROPN
ijtc-1117	270	9	,	,	PUNCT
ijtc-1117	270	10	&	&	CCONJ
ijtc-1117	270	11	kowalski	kowalski	PROPN
ijtc-1117	270	12	,	,	PUNCT
ijtc-1117	270	13	m.	m.	NOUN
ijtc-1117	270	14	j.	j.	PROPN
ijtc-1117	270	15	(	(	PUNCT
ijtc-1117	270	16	2017	2017	NUM
ijtc-1117	270	17	)	)	PUNCT
ijtc-1117	270	18	.	.	PUNCT
ijtc-1117	270	19	is	be	AUX
ijtc-1117	270	20	the	the	DET
ijtc-1117	270	21	success	success	NOUN
ijtc-1117	270	22	of	of	ADP
ijtc-1117	270	23	an	an	DET
ijtc-1117	270	24	issuer	issuer	NOUN
ijtc-1117	270	25	an	an	DET
ijtc-1117	270	26	investor	investor	NOUN
ijtc-1117	270	27	success	success	NOUN
ijtc-1117	270	28	?	?	PUNCT
ijtc-1117	271	1	evidence	evidence	NOUN
ijtc-1117	271	2	from	from	ADP
ijtc-1117	271	3	polish	polish	PROPN
ijtc-1117	271	4	ipos	ipos	PROPN
ijtc-1117	271	5	.	.	PUNCT
ijtc-1117	272	1	baltic	baltic	PROPN
ijtc-1117	272	2	journal	journal	PROPN
ijtc-1117	272	3	of	of	ADP
ijtc-1117	272	4	economics	economic	NOUN
ijtc-1117	272	5	,	,	PUNCT
ijtc-1117	272	6	17(1	17(1	NUM
ijtc-1117	272	7	)	)	PUNCT
ijtc-1117	272	8	,	,	PUNCT
ijtc-1117	272	9	57–77	57–77	NUM
ijtc-1117	272	10	.	.	PUNCT
ijtc-1117	273	1	https://doi.org/https://doi.org/10.1080/1406099x.2017.1308781	https://doi.org/https://doi.org/10.1080/1406099x.2017.1308781	PROPN
ijtc-1117	273	2	budiman	budiman	NOUN
ijtc-1117	273	3	,	,	PUNCT
ijtc-1117	273	4	n.	n.	PROPN
ijtc-1117	273	5	a.	a.	PROPN
ijtc-1117	273	6	,	,	PUNCT
ijtc-1117	273	7	nurkamid	nurkamid	NOUN
ijtc-1117	273	8	,	,	PUNCT
ijtc-1117	273	9	m.	m.	NOUN
ijtc-1117	273	10	,	,	PUNCT
ijtc-1117	273	11	&	&	CCONJ
ijtc-1117	273	12	sriyana	sriyana	PROPN
ijtc-1117	273	13	,	,	PUNCT
ijtc-1117	273	14	j.	j.	PROPN
ijtc-1117	273	15	(	(	PUNCT
ijtc-1117	273	16	2022	2022	NUM
ijtc-1117	273	17	)	)	PUNCT
ijtc-1117	273	18	.	.	PUNCT
ijtc-1117	274	1	can	can	AUX
ijtc-1117	274	2	tax	tax	VERB
ijtc-1117	274	3	incentives	incentive	NOUN
ijtc-1117	274	4	affect	affect	VERB
ijtc-1117	274	5	msme	msme	NOUN
ijtc-1117	274	6	tax	tax	NOUN
ijtc-1117	274	7	compliance	compliance	NOUN
ijtc-1117	274	8	?	?	PUNCT
ijtc-1117	275	1	international	international	ADJ
ijtc-1117	275	2	journal	journal	NOUN
ijtc-1117	275	3	of	of	ADP
ijtc-1117	275	4	multidisciplinary	multidisciplinary	NOUN
ijtc-1117	275	5	:	:	PUNCT
ijtc-1117	275	6	applied	apply	VERB
ijtc-1117	275	7	business	business	NOUN
ijtc-1117	275	8	and	and	CCONJ
ijtc-1117	275	9	education	education	NOUN
ijtc-1117	275	10	research	research	NOUN
ijtc-1117	275	11	,	,	PUNCT
ijtc-1117	275	12	3(11	3(11	NUM
ijtc-1117	275	13	)	)	PUNCT
ijtc-1117	275	14	,	,	PUNCT
ijtc-1117	275	15	2198–2205	2198–2205	NUM
ijtc-1117	275	16	.	.	PUNCT
ijtc-1117	276	1	cambridge	cambridge	PROPN
ijtc-1117	276	2	university	university	PROPN
ijtc-1117	276	3	.	.	PUNCT
ijtc-1117	277	1	(	(	PUNCT
ijtc-1117	277	2	2023	2023	NUM
ijtc-1117	277	3	)	)	PUNCT
ijtc-1117	277	4	.	.	PUNCT
ijtc-1117	278	1	tax	tax	NOUN
ijtc-1117	278	2	incentive	incentive	NOUN
ijtc-1117	278	3	.	.	PUNCT
ijtc-1117	279	1	deng	deng	PROPN
ijtc-1117	279	2	,	,	PUNCT
ijtc-1117	279	3	p.	p.	PROPN
ijtc-1117	279	4	,	,	PUNCT
ijtc-1117	279	5	wen	wen	PROPN
ijtc-1117	279	6	,	,	PUNCT
ijtc-1117	279	7	j.	j.	PROPN
ijtc-1117	279	8	,	,	PUNCT
ijtc-1117	279	9	he	he	PRON
ijtc-1117	279	10	,	,	PUNCT
ijtc-1117	279	11	w.	w.	PROPN
ijtc-1117	279	12	,	,	PUNCT
ijtc-1117	279	13	chen	chen	PROPN
ijtc-1117	279	14	,	,	PUNCT
ijtc-1117	279	15	y.-e	y.-e	PROPN
ijtc-1117	279	16	.	.	PROPN
ijtc-1117	279	17	,	,	PUNCT
ijtc-1117	279	18	&	&	CCONJ
ijtc-1117	279	19	wang	wang	PROPN
ijtc-1117	279	20	,	,	PUNCT
ijtc-1117	279	21	y.-p	y.-p	PROPN
ijtc-1117	279	22	.	.	PUNCT
ijtc-1117	280	1	(	(	PUNCT
ijtc-1117	280	2	2023	2023	NUM
ijtc-1117	280	3	)	)	PUNCT
ijtc-1117	280	4	.	.	PUNCT
ijtc-1117	281	1	capital	capital	NOUN
ijtc-1117	281	2	market	market	NOUN
ijtc-1117	281	3	opening	opening	NOUN
ijtc-1117	281	4	and	and	CCONJ
ijtc-1117	281	5	esg	esg	NOUN
ijtc-1117	281	6	performance	performance	NOUN
ijtc-1117	281	7	.	.	PUNCT
ijtc-1117	282	1	emerging	emerge	VERB
ijtc-1117	282	2	markets	market	NOUN
ijtc-1117	282	3	finance	finance	NOUN
ijtc-1117	282	4	and	and	CCONJ
ijtc-1117	282	5	trade	trade	NOUN
ijtc-1117	282	6	,	,	PUNCT
ijtc-1117	282	7	59(13	59(13	NUM
ijtc-1117	282	8	)	)	PUNCT
ijtc-1117	282	9	,	,	PUNCT
ijtc-1117	282	10	3866–3876	3866–3876	NUM
ijtc-1117	282	11	.	.	PUNCT
ijtc-1117	283	1	https://doi.org/https://doi.org/10.1080/1540496x.2022.2094761	https://doi.org/https://doi.org/10.1080/1540496x.2022.2094761	NOUN
ijtc-1117	283	2	deyganto	deyganto	NOUN
ijtc-1117	283	3	,	,	PUNCT
ijtc-1117	283	4	k.	k.	PROPN
ijtc-1117	283	5	o.	o.	PROPN
ijtc-1117	283	6	(	(	PUNCT
ijtc-1117	283	7	2022	2022	NUM
ijtc-1117	283	8	)	)	PUNCT
ijtc-1117	283	9	.	.	PUNCT
ijtc-1117	284	1	the	the	DET
ijtc-1117	284	2	effect	effect	NOUN
ijtc-1117	284	3	of	of	ADP
ijtc-1117	284	4	tax	tax	NOUN
ijtc-1117	284	5	incentives	incentive	NOUN
ijtc-1117	284	6	practices	practice	NOUN
ijtc-1117	284	7	on	on	ADP
ijtc-1117	284	8	the	the	DET
ijtc-1117	284	9	sustainability	sustainability	NOUN
ijtc-1117	284	10	of	of	ADP
ijtc-1117	284	11	micro	micro	NOUN
ijtc-1117	284	12	,	,	PUNCT
ijtc-1117	284	13	small	small	ADJ
ijtc-1117	284	14	and	and	CCONJ
ijtc-1117	284	15	medium	medium	ADJ
ijtc-1117	284	16	enterprises	enterprise	NOUN
ijtc-1117	284	17	in	in	ADP
ijtc-1117	284	18	ethiopia	ethiopia	PROPN
ijtc-1117	284	19	during	during	ADP
ijtc-1117	284	20	the	the	DET
ijtc-1117	284	21	outbreak	outbreak	NOUN
ijtc-1117	284	22	of	of	ADP
ijtc-1117	284	23	corona	corona	PROPN
ijtc-1117	284	24	virus	virus	PROPN
ijtc-1117	284	25	pandemic	pandemic	ADJ
ijtc-1117	284	26	.	.	PUNCT
ijtc-1117	285	1	journal	journal	PROPN
ijtc-1117	285	2	of	of	ADP
ijtc-1117	285	3	innovation	innovation	NOUN
ijtc-1117	285	4	and	and	CCONJ
ijtc-1117	285	5	entrepreneurship	entrepreneurship	NOUN
ijtc-1117	285	6	,	,	PUNCT
ijtc-1117	285	7	11(1	11(1	NUM
ijtc-1117	285	8	)	)	PUNCT
ijtc-1117	285	9	,	,	PUNCT
ijtc-1117	285	10	8	8	NUM
ijtc-1117	285	11	.	.	X
ijtc-1117	285	12	fauziyyah	fauziyyah	PROPN
ijtc-1117	285	13	,	,	PUNCT
ijtc-1117	285	14	n.	n.	NOUN
ijtc-1117	285	15	,	,	PUNCT
ijtc-1117	285	16	&	&	CCONJ
ijtc-1117	285	17	ersyafdi	ersyafdi	PROPN
ijtc-1117	285	18	,	,	PUNCT
ijtc-1117	285	19	i.	i.	PROPN
ijtc-1117	285	20	r.	r.	PROPN
ijtc-1117	285	21	(	(	PUNCT
ijtc-1117	285	22	2021	2021	NUM
ijtc-1117	285	23	)	)	PUNCT
ijtc-1117	285	24	.	.	PUNCT
ijtc-1117	286	1	dampak	dampak	NOUN
ijtc-1117	286	2	covid-19	covid-19	PROPN
ijtc-1117	286	3	pada	pada	PROPN
ijtc-1117	286	4	pasar	pasar	PROPN
ijtc-1117	286	5	saham	saham	PROPN
ijtc-1117	286	6	di	di	PROPN
ijtc-1117	286	7	berbagai	berbagai	PROPN
ijtc-1117	286	8	negara	negara	PROPN
ijtc-1117	286	9	.	.	PUNCT
ijtc-1117	287	1	forum	forum	PROPN
ijtc-1117	287	2	ekonomi	ekonomi	PROPN
ijtc-1117	287	3	:	:	PUNCT
ijtc-1117	287	4	jurnal	jurnal	ADJ
ijtc-1117	287	5	ekonomi	ekonomi	PROPN
ijtc-1117	287	6	,	,	PUNCT
ijtc-1117	287	7	manajemen	manajeman	NOUN
ijtc-1117	287	8	dan	dan	PROPN
ijtc-1117	287	9	akuntansi	akuntansi	PROPN
ijtc-1117	287	10	,	,	PUNCT
ijtc-1117	287	11	23(1	23(1	NUM
ijtc-1117	287	12	)	)	PUNCT
ijtc-1117	287	13	,	,	PUNCT
ijtc-1117	287	14	56–66	56–66	PROPN
ijtc-1117	287	15	.	.	PUNCT
ijtc-1117	287	16	https://doi.org/https://doi.org/10.30872/jfor.v23i1.8573	https://doi.org/https://doi.org/10.30872/jfor.v23i1.8573	VERB
ijtc-1117	288	1	greenwood	greenwood	PROPN
ijtc-1117	288	2	,	,	PUNCT
ijtc-1117	288	3	r.	r.	PROPN
ijtc-1117	288	4	,	,	PUNCT
ijtc-1117	288	5	&	&	CCONJ
ijtc-1117	288	6	hanson	hanson	PROPN
ijtc-1117	288	7	,	,	PUNCT
ijtc-1117	288	8	s.	s.	PROPN
ijtc-1117	288	9	g.	g.	PROPN
ijtc-1117	288	10	(	(	PUNCT
ijtc-1117	288	11	2013	2013	NUM
ijtc-1117	288	12	)	)	PUNCT
ijtc-1117	288	13	.	.	PUNCT
ijtc-1117	289	1	issuer	issuer	ADJ
ijtc-1117	289	2	quality	quality	NOUN
ijtc-1117	289	3	and	and	CCONJ
ijtc-1117	289	4	corporate	corporate	ADJ
ijtc-1117	289	5	bond	bond	NOUN
ijtc-1117	289	6	returns	return	NOUN
ijtc-1117	289	7	.	.	PUNCT
ijtc-1117	290	1	the	the	DET
ijtc-1117	290	2	review	review	NOUN
ijtc-1117	290	3	of	of	ADP
ijtc-1117	290	4	financial	financial	ADJ
ijtc-1117	290	5	studies	study	NOUN
ijtc-1117	290	6	,	,	PUNCT
ijtc-1117	290	7	26(6	26(6	NUM
ijtc-1117	290	8	)	)	PUNCT
ijtc-1117	290	9	,	,	PUNCT
ijtc-1117	290	10	1483–1525	1483–1525	NUM
ijtc-1117	290	11	.	.	PUNCT
ijtc-1117	291	1	https://doi.org/https://doi.org/10.1093/rfs/hht016	https://doi.org/https://doi.org/10.1093/rfs/hht016	X
ijtc-1117	291	2	hanita	hanita	PROPN
ijtc-1117	291	3	,	,	PUNCT
ijtc-1117	291	4	p.	p.	PROPN
ijtc-1117	291	5	s.	s.	PROPN
ijtc-1117	291	6	,	,	PUNCT
ijtc-1117	291	7	mohammad	mohammad	PROPN
ijtc-1117	291	8	,	,	PUNCT
ijtc-1117	291	9	f.	f.	PROPN
ijtc-1117	291	10	,	,	PUNCT
ijtc-1117	291	11	&	&	CCONJ
ijtc-1117	291	12	dewi	dewi	PROPN
ijtc-1117	291	13	,	,	PUNCT
ijtc-1117	291	14	c.	c.	PROPN
ijtc-1117	291	15	(	(	PUNCT
ijtc-1117	291	16	n.d	n.d	PROPN
ijtc-1117	291	17	.	.	PROPN
ijtc-1117	291	18	)	)	PUNCT
ijtc-1117	291	19	.	.	PUNCT
ijtc-1117	292	1	sales	sale	NOUN
ijtc-1117	292	2	tax	tax	NOUN
ijtc-1117	292	3	incentives	incentive	NOUN
ijtc-1117	292	4	on	on	ADP
ijtc-1117	292	5	luxury	luxury	NOUN
ijtc-1117	292	6	goods	good	NOUN
ijtc-1117	292	7	borne	bear	VERB
ijtc-1117	292	8	by	by	ADP
ijtc-1117	292	9	the	the	DET
ijtc-1117	292	10	government	government	NOUN
ijtc-1117	292	11	for	for	ADP
ijtc-1117	292	12	motorized	motorize	VERB
ijtc-1117	292	13	vehicles	vehicle	NOUN
ijtc-1117	292	14	during	during	ADP
ijtc-1117	292	15	the	the	DET
ijtc-1117	292	16	covid-19	covid-19	PROPN
ijtc-1117	292	17	pandemic	pandemic	NOUN
ijtc-1117	292	18	.	.	PUNCT
ijtc-1117	293	1	hariyanto	hariyanto	PROPN
ijtc-1117	293	2	,	,	PUNCT
ijtc-1117	293	3	d.	d.	PROPN
ijtc-1117	293	4	,	,	PUNCT
ijtc-1117	293	5	&	&	CCONJ
ijtc-1117	293	6	ferdian	ferdian	PROPN
ijtc-1117	293	7	,	,	PUNCT
ijtc-1117	293	8	r.	r.	PROPN
ijtc-1117	293	9	(	(	PUNCT
ijtc-1117	293	10	2023	2023	NUM
ijtc-1117	293	11	)	)	PUNCT
ijtc-1117	293	12	.	.	PUNCT
ijtc-1117	294	1	analisis	analisis	ADJ
ijtc-1117	294	2	pengaruh	pengaruh	NOUN
ijtc-1117	294	3	likuiditas	likuidita	NOUN
ijtc-1117	294	4	,	,	PUNCT
ijtc-1117	294	5	solvabilitas	solvabilita	NOUN
ijtc-1117	294	6	,	,	PUNCT
ijtc-1117	294	7	profitabilitas	profitabilita	VERB
ijtc-1117	294	8	terhadap	terhadap	PROPN
ijtc-1117	294	9	harga	harga	PROPN
ijtc-1117	294	10	saham	saham	PROPN
ijtc-1117	294	11	.	.	PUNCT
ijtc-1117	295	1	jibema	jibema	PROPN
ijtc-1117	295	2	:	:	PUNCT
ijtc-1117	295	3	jurnal	jurnal	PROPN
ijtc-1117	295	4	ilmu	ilmu	PROPN
ijtc-1117	295	5	bisnis	bisnis	PROPN
ijtc-1117	295	6	,	,	PUNCT
ijtc-1117	295	7	ekonomi	ekonomi	PROPN
ijtc-1117	295	8	,	,	PUNCT
ijtc-1117	295	9	manajemen	manajeman	NOUN
ijtc-1117	295	10	,	,	PUNCT
ijtc-1117	295	11	dan	dan	PROPN
ijtc-1117	295	12	akuntansi	akuntansi	PROPN
ijtc-1117	295	13	,	,	PUNCT
ijtc-1117	295	14	1(2	1(2	NUM
ijtc-1117	295	15	)	)	PUNCT
ijtc-1117	295	16	,	,	PUNCT
ijtc-1117	295	17	163–175	163–175	NUM
ijtc-1117	295	18	.	.	PUNCT
ijtc-1117	296	1	https://doi.org/https://doi.org/10.62421/jibema.v1i2.15	https://doi.org/https://doi.org/10.62421/jibema.v1i2.15	PROPN
ijtc-1117	296	2	he	he	PRON
ijtc-1117	296	3	,	,	PUNCT
ijtc-1117	296	4	j.	j.	PROPN
ijtc-1117	296	5	,	,	PUNCT
ijtc-1117	296	6	qian	qian	PROPN
ijtc-1117	296	7	,	,	PUNCT
ijtc-1117	296	8	j.	j.	PROPN
ijtc-1117	296	9	,	,	PUNCT
ijtc-1117	296	10	&	&	CCONJ
ijtc-1117	296	11	strahan	strahan	PROPN
ijtc-1117	296	12	,	,	PUNCT
ijtc-1117	296	13	p.	p.	PROPN
ijtc-1117	296	14	e.	e.	PROPN
ijtc-1117	297	1	(	(	PUNCT
ijtc-1117	297	2	2012	2012	NUM
ijtc-1117	297	3	)	)	PUNCT
ijtc-1117	297	4	.	.	PUNCT
ijtc-1117	298	1	are	be	AUX
ijtc-1117	298	2	all	all	DET
ijtc-1117	298	3	ratings	rating	NOUN
ijtc-1117	298	4	created	create	VERB
ijtc-1117	298	5	equal	equal	ADJ
ijtc-1117	298	6	?	?	PUNCT
ijtc-1117	299	1	the	the	DET
ijtc-1117	299	2	impact	impact	NOUN
ijtc-1117	299	3	of	of	ADP
ijtc-1117	299	4	issuer	issuer	ADJ
ijtc-1117	299	5	size	size	NOUN
ijtc-1117	299	6	on	on	ADP
ijtc-1117	299	7	the	the	DET
ijtc-1117	299	8	pricing	pricing	NOUN
ijtc-1117	299	9	of	of	ADP
ijtc-1117	299	10	mortgage‐backed	mortgage‐backed	ADJ
ijtc-1117	299	11	securities	security	NOUN
ijtc-1117	299	12	.	.	PUNCT
ijtc-1117	300	1	the	the	DET
ijtc-1117	300	2	journal	journal	PROPN
ijtc-1117	300	3	of	of	ADP
ijtc-1117	300	4	finance	finance	NOUN
ijtc-1117	300	5	,	,	PUNCT
ijtc-1117	300	6	67(6	67(6	NUM
ijtc-1117	300	7	)	)	PUNCT
ijtc-1117	300	8	,	,	PUNCT
ijtc-1117	300	9	2097–2137	2097–2137	NUM
ijtc-1117	300	10	.	.	PUNCT
ijtc-1117	301	1	https://doi.org/https://doi.org/10.1111/j.1540-6261.2012.01782.x	https://doi.org/https://doi.org/10.1111/j.1540-6261.2012.01782.x	PROPN
ijtc-1117	301	2	heikal	heikal	PROPN
ijtc-1117	301	3	,	,	PUNCT
ijtc-1117	301	4	m.	m.	NOUN
ijtc-1117	301	5	,	,	PUNCT
ijtc-1117	301	6	khaddafi	khaddafi	PROPN
ijtc-1117	301	7	,	,	PUNCT
ijtc-1117	301	8	m.	m.	NOUN
ijtc-1117	301	9	,	,	PUNCT
ijtc-1117	301	10	&	&	CCONJ
ijtc-1117	301	11	ummah	ummah	PROPN
ijtc-1117	301	12	,	,	PUNCT
ijtc-1117	301	13	a.	a.	NOUN
ijtc-1117	301	14	(	(	PUNCT
ijtc-1117	301	15	2014	2014	NUM
ijtc-1117	301	16	)	)	PUNCT
ijtc-1117	301	17	.	.	PUNCT
ijtc-1117	302	1	influence	influence	NOUN
ijtc-1117	302	2	analysis	analysis	NOUN
ijtc-1117	302	3	of	of	ADP
ijtc-1117	302	4	return	return	NOUN
ijtc-1117	302	5	on	on	ADP
ijtc-1117	302	6	assets	asset	NOUN
ijtc-1117	302	7	(	(	PUNCT
ijtc-1117	302	8	roa	roa	NOUN
ijtc-1117	302	9	)	)	PUNCT
ijtc-1117	302	10	,	,	PUNCT
ijtc-1117	302	11	return	return	VERB
ijtc-1117	302	12	on	on	ADP
ijtc-1117	302	13	equity	equity	NOUN
ijtc-1117	302	14	(	(	PUNCT
ijtc-1117	302	15	roe	roe	PROPN
ijtc-1117	302	16	)	)	PUNCT
ijtc-1117	302	17	,	,	PUNCT
ijtc-1117	302	18	net	net	ADJ
ijtc-1117	302	19	profit	profit	NOUN
ijtc-1117	302	20	margin	margin	NOUN
ijtc-1117	302	21	(	(	PUNCT
ijtc-1117	302	22	npm	npm	PROPN
ijtc-1117	302	23	)	)	PUNCT
ijtc-1117	302	24	,	,	PUNCT
ijtc-1117	302	25	debt	debt	NOUN
ijtc-1117	302	26	to	to	ADP
ijtc-1117	302	27	equity	equity	NOUN
ijtc-1117	302	28	ratio	ratio	NOUN
ijtc-1117	302	29	(	(	PUNCT
ijtc-1117	302	30	der	der	NOUN
ijtc-1117	302	31	)	)	PUNCT
ijtc-1117	302	32	,	,	PUNCT
ijtc-1117	302	33	and	and	CCONJ
ijtc-1117	302	34	current	current	ADJ
ijtc-1117	302	35	ratio	ratio	NOUN
ijtc-1117	302	36	(	(	PUNCT
ijtc-1117	302	37	cr	cr	NOUN
ijtc-1117	302	38	)	)	PUNCT
ijtc-1117	302	39	,	,	PUNCT
ijtc-1117	302	40	against	against	ADP
ijtc-1117	302	41	corporate	corporate	ADJ
ijtc-1117	302	42	profit	profit	NOUN
ijtc-1117	302	43	growth	growth	NOUN
ijtc-1117	302	44	in	in	ADP
ijtc-1117	302	45	automotive	automotive	ADJ
ijtc-1117	302	46	in	in	ADP
ijtc-1117	302	47	indonesia	indonesia	PROPN
ijtc-1117	302	48	stock	stock	PROPN
ijtc-1117	302	49	exchange	exchange	PROPN
ijtc-1117	302	50	.	.	PUNCT
ijtc-1117	303	1	international	international	ADJ
ijtc-1117	303	2	journal	journal	PROPN
ijtc-1117	303	3	of	of	ADP
ijtc-1117	303	4	academic	academic	ADJ
ijtc-1117	303	5	research	research	NOUN
ijtc-1117	303	6	in	in	ADP
ijtc-1117	303	7	business	business	NOUN
ijtc-1117	303	8	and	and	CCONJ
ijtc-1117	303	9	social	social	ADJ
ijtc-1117	303	10	sciences	science	NOUN
ijtc-1117	303	11	,	,	PUNCT
ijtc-1117	303	12	4(12	4(12	NUM
ijtc-1117	303	13	)	)	PUNCT
ijtc-1117	303	14	,	,	PUNCT
ijtc-1117	303	15	101	101	NUM
ijtc-1117	303	16	.	.	PUNCT
ijtc-1117	304	1	https://doi.org/10.6007/ijarbss/v4-i12/1331	https://doi.org/10.6007/ijarbss/v4-i12/1331	PRON
ijtc-1117	304	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	304	3	implementation	implementation	NOUN
ijtc-1117	304	4	of	of	ADP
ijtc-1117	304	5	tax	tax	NOUN
ijtc-1117	304	6	incentives	incentive	NOUN
ijtc-1117	304	7	on	on	ADP
ijtc-1117	304	8	issuers	issuer	NOUN
ijtc-1117	304	9	'	'	PART
ijtc-1117	304	10	financial	financial	ADJ
ijtc-1117	304	11	ratios	ratio	NOUN
ijtc-1117	304	12	:	:	PUNCT
ijtc-1117	304	13	reduction	reduction	NOUN
ijtc-1117	304	14	and	and	CCONJ
ijtc-1117	304	15	reaction	reaction	NOUN
ijtc-1117	304	16	yandes	yande	NOUN
ijtc-1117	304	17	,	,	PUNCT
ijtc-1117	304	18	sunarya	sunarya	NOUN
ijtc-1117	304	19	,	,	PUNCT
ijtc-1117	304	20	muhtarom	muhtarom	NOUN
ijtc-1117	304	21	,	,	PUNCT
ijtc-1117	304	22	and	and	CCONJ
ijtc-1117	304	23	destiana	destiana	PROPN
ijtc-1117	304	24	451	451	NUM
ijtc-1117	304	25	|	|	ADV
ijtc-1117	304	26	ilomata	ilomata	PROPN
ijtc-1117	304	27	international	international	ADJ
ijtc-1117	304	28	journal	journal	NOUN
ijtc-1117	304	29	of	of	ADP
ijtc-1117	304	30	tax	tax	PROPN
ijtc-1117	304	31	&	&	CCONJ
ijtc-1117	304	32	accounting	accounting	PROPN
ijtc-1117	304	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	304	34	ichsani	ichsani	NOUN
ijtc-1117	304	35	,	,	PUNCT
ijtc-1117	304	36	s.	s.	PROPN
ijtc-1117	304	37	,	,	PUNCT
ijtc-1117	304	38	&	&	CCONJ
ijtc-1117	304	39	suhardi	suhardi	PROPN
ijtc-1117	304	40	,	,	PUNCT
ijtc-1117	304	41	a.	a.	PROPN
ijtc-1117	304	42	r.	r.	PROPN
ijtc-1117	304	43	(	(	PUNCT
ijtc-1117	304	44	2015	2015	NUM
ijtc-1117	304	45	)	)	PUNCT
ijtc-1117	304	46	.	.	PUNCT
ijtc-1117	305	1	the	the	DET
ijtc-1117	305	2	effect	effect	NOUN
ijtc-1117	305	3	of	of	ADP
ijtc-1117	305	4	return	return	NOUN
ijtc-1117	305	5	on	on	ADP
ijtc-1117	305	6	equity	equity	NOUN
ijtc-1117	305	7	(	(	PUNCT
ijtc-1117	305	8	roe	roe	PROPN
ijtc-1117	305	9	)	)	PUNCT
ijtc-1117	305	10	and	and	CCONJ
ijtc-1117	305	11	return	return	VERB
ijtc-1117	305	12	on	on	ADP
ijtc-1117	305	13	investment	investment	NOUN
ijtc-1117	305	14	(	(	PUNCT
ijtc-1117	305	15	roi	roi	NOUN
ijtc-1117	305	16	)	)	PUNCT
ijtc-1117	305	17	on	on	ADP
ijtc-1117	305	18	trading	trading	NOUN
ijtc-1117	305	19	volume	volume	NOUN
ijtc-1117	305	20	.	.	PUNCT
ijtc-1117	306	1	procedia	procedia	NOUN
ijtc-1117	306	2	-	-	PUNCT
ijtc-1117	306	3	social	social	ADJ
ijtc-1117	306	4	and	and	CCONJ
ijtc-1117	306	5	behavioral	behavioral	ADJ
ijtc-1117	306	6	sciences	science	NOUN
ijtc-1117	306	7	,	,	PUNCT
ijtc-1117	306	8	211	211	NUM
ijtc-1117	306	9	,	,	PUNCT
ijtc-1117	306	10	896–902	896–902	NUM
ijtc-1117	306	11	.	.	PUNCT
ijtc-1117	307	1	https://doi.org/https://doi.org/10.1016/j.sbspro.2015.11.118	https://doi.org/https://doi.org/10.1016/j.sbspro.2015.11.118	PROPN
ijtc-1117	307	2	idx	idx	PROPN
ijtc-1117	307	3	.	.	PUNCT
ijtc-1117	308	1	(	(	PUNCT
ijtc-1117	308	2	2023a	2023a	NUM
ijtc-1117	308	3	)	)	PUNCT
ijtc-1117	308	4	.	.	PUNCT
ijtc-1117	309	1	bursa	bursa	NOUN
ijtc-1117	309	2	efek	efek	PROPN
ijtc-1117	309	3	indonesia	indonesia	PROPN
ijtc-1117	309	4	.	.	PUNCT
ijtc-1117	310	1	idx	idx	PROPN
ijtc-1117	310	2	.	.	PUNCT
ijtc-1117	310	3	(	(	PUNCT
ijtc-1117	310	4	2023b	2023b	NUM
ijtc-1117	310	5	)	)	PUNCT
ijtc-1117	310	6	.	.	PUNCT
ijtc-1117	311	1	bursa	bursa	NOUN
ijtc-1117	311	2	efek	efek	PROPN
ijtc-1117	311	3	indonesia	indonesia	PROPN
ijtc-1117	311	4	.	.	PUNCT
ijtc-1117	312	1	ifieliano	ifieliano	PROPN
ijtc-1117	312	2	,	,	PUNCT
ijtc-1117	312	3	b.	b.	PROPN
ijtc-1117	312	4	n.	n.	PROPN
ijtc-1117	312	5	,	,	PUNCT
ijtc-1117	312	6	suryamah	suryamah	PROPN
ijtc-1117	312	7	,	,	PUNCT
ijtc-1117	312	8	a.	a.	PROPN
ijtc-1117	312	9	,	,	PUNCT
ijtc-1117	312	10	&	&	CCONJ
ijtc-1117	312	11	singadimedja	singadimedja	PROPN
ijtc-1117	312	12	,	,	PUNCT
ijtc-1117	312	13	h.	h.	PROPN
ijtc-1117	312	14	n.	n.	PROPN
ijtc-1117	312	15	(	(	PUNCT
ijtc-1117	312	16	2022	2022	NUM
ijtc-1117	312	17	)	)	PUNCT
ijtc-1117	312	18	.	.	PUNCT
ijtc-1117	313	1	implikasi	implikasi	PROPN
ijtc-1117	313	2	kebijakan	kebijakan	PROPN
ijtc-1117	313	3	insentif	insentif	PROPN
ijtc-1117	313	4	pajak	pajak	PROPN
ijtc-1117	313	5	penghasilan	penghasilan	PROPN
ijtc-1117	313	6	terhadap	terhadap	PROPN
ijtc-1117	313	7	aksi	aksi	PROPN
ijtc-1117	313	8	korporasi	korporasi	PROPN
ijtc-1117	313	9	right	right	ADJ
ijtc-1117	313	10	issue	issue	NOUN
ijtc-1117	313	11	dalam	dalam	PROPN
ijtc-1117	313	12	pemenuhan	pemenuhan	PROPN
ijtc-1117	313	13	kebijakan	kebijakan	PROPN
ijtc-1117	313	14	free	free	PROPN
ijtc-1117	313	15	float	float	PROPN
ijtc-1117	313	16	guna	guna	PROPN
ijtc-1117	313	17	mendorong	mendorong	PROPN
ijtc-1117	313	18	likuiditas	likuiditas	PROPN
ijtc-1117	313	19	pasar	pasar	PROPN
ijtc-1117	313	20	modal	modal	PROPN
ijtc-1117	313	21	.	.	PUNCT
ijtc-1117	314	1	jurnal	jurnal	ADJ
ijtc-1117	314	2	sains	sains	PROPN
ijtc-1117	314	3	sosio	sosio	PROPN
ijtc-1117	314	4	humaniora	humaniora	PROPN
ijtc-1117	314	5	,	,	PUNCT
ijtc-1117	314	6	6(1	6(1	NUM
ijtc-1117	314	7	)	)	PUNCT
ijtc-1117	314	8	,	,	PUNCT
ijtc-1117	314	9	144–156	144–156	NUM
ijtc-1117	314	10	.	.	PUNCT
ijtc-1117	315	1	ihsanuddin	ihsanuddin	PROPN
ijtc-1117	315	2	,	,	PUNCT
ijtc-1117	315	3	b.	b.	PROPN
ijtc-1117	315	4	g.	g.	PROPN
ijtc-1117	315	5	(	(	PUNCT
ijtc-1117	315	6	2020	2020	NUM
ijtc-1117	315	7	)	)	PUNCT
ijtc-1117	315	8	.	.	PUNCT
ijtc-1117	316	1	breaking	break	VERB
ijtc-1117	316	2	news	news	NOUN
ijtc-1117	316	3	:	:	PUNCT
ijtc-1117	316	4	jokowi	jokowi	PROPN
ijtc-1117	316	5	umumkan	umumkan	VERB
ijtc-1117	316	6	dua	dua	PROPN
ijtc-1117	316	7	orang	orang	PROPN
ijtc-1117	316	8	di	di	PROPN
ijtc-1117	316	9	indonesia	indonesia	PROPN
ijtc-1117	316	10	positif	positif	PROPN
ijtc-1117	316	11	corona	corona	PROPN
ijtc-1117	316	12	.	.	PUNCT
ijtc-1117	317	1	kompas.com	kompas.com	X
ijtc-1117	317	2	.	.	PUNCT
ijtc-1117	318	1	https://nasional.kompas.com/read/2020/03/02/11265921/breaking-news-jokowiumumkan-dua-orang-di-indonesia-positif-corona?page=all	https://nasional.kompas.com/read/2020/03/02/11265921/breaking-news-jokowiumumkan-dua-orang-di-indonesia-positif-corona?page=all	PROPN
ijtc-1117	318	2	indonesia	indonesia	PROPN
ijtc-1117	318	3	,	,	PUNCT
ijtc-1117	318	4	p.	p.	NOUN
ijtc-1117	318	5	(	(	PUNCT
ijtc-1117	318	6	2022	2022	NUM
ijtc-1117	318	7	)	)	PUNCT
ijtc-1117	318	8	.	.	PUNCT
ijtc-1117	319	1	penanganan	penanganan	PROPN
ijtc-1117	319	2	covid-19	covid-19	PROPN
ijtc-1117	319	3	.	.	PUNCT
ijtc-1117	320	1	pemerintah	pemerintah	PROPN
ijtc-1117	321	1	indonesia	indonesia	PROPN
ijtc-1117	321	2	.	.	PROPN
ijtc-1117	321	3	ispriyarso	ispriyarso	PROPN
ijtc-1117	321	4	,	,	PUNCT
ijtc-1117	321	5	b.	b.	PROPN
ijtc-1117	321	6	,	,	PUNCT
ijtc-1117	321	7	&	&	CCONJ
ijtc-1117	321	8	wibawa	wibawa	PROPN
ijtc-1117	321	9	,	,	PUNCT
ijtc-1117	321	10	k.	k.	PROPN
ijtc-1117	321	11	c.	c.	PROPN
ijtc-1117	321	12	s.	s.	PROPN
ijtc-1117	321	13	(	(	PUNCT
ijtc-1117	321	14	n.d	n.d	PROPN
ijtc-1117	321	15	.	.	PROPN
ijtc-1117	321	16	)	)	PUNCT
ijtc-1117	321	17	.	.	PUNCT
ijtc-1117	322	1	the	the	DET
ijtc-1117	322	2	policy	policy	NOUN
ijtc-1117	322	3	of	of	ADP
ijtc-1117	322	4	final	final	ADJ
ijtc-1117	322	5	income	income	NOUN
ijtc-1117	322	6	tax	tax	NOUN
ijtc-1117	322	7	incentives	incentive	NOUN
ijtc-1117	322	8	for	for	ADP
ijtc-1117	322	9	micro	micro	NOUN
ijtc-1117	322	10	,	,	PUNCT
ijtc-1117	322	11	small	small	ADJ
ijtc-1117	322	12	medium	medium	ADJ
ijtc-1117	322	13	enterprises	enterprise	NOUN
ijtc-1117	322	14	(	(	PUNCT
ijtc-1117	322	15	msmes	msme	NOUN
ijtc-1117	322	16	)	)	PUNCT
ijtc-1117	322	17	during	during	ADP
ijtc-1117	322	18	the	the	DET
ijtc-1117	322	19	covid-19	covid-19	PROPN
ijtc-1117	322	20	pandemic	pandemic	NOUN
ijtc-1117	322	21	.	.	PUNCT
ijtc-1117	323	1	kinyua	kinyua	PROPN
ijtc-1117	323	2	,	,	PUNCT
ijtc-1117	323	3	b.	b.	PROPN
ijtc-1117	323	4	,	,	PUNCT
ijtc-1117	323	5	&	&	CCONJ
ijtc-1117	323	6	okiro	okiro	PROPN
ijtc-1117	323	7	,	,	PUNCT
ijtc-1117	323	8	k.	k.	PROPN
ijtc-1117	324	1	o.	o.	PROPN
ijtc-1117	324	2	(	(	PUNCT
ijtc-1117	324	3	n.d	n.d	PROPN
ijtc-1117	324	4	.	.	PROPN
ijtc-1117	324	5	)	)	PUNCT
ijtc-1117	324	6	.	.	PUNCT
ijtc-1117	325	1	effects	effect	NOUN
ijtc-1117	325	2	of	of	ADP
ijtc-1117	325	3	tax	tax	NOUN
ijtc-1117	325	4	incentives	incentive	NOUN
ijtc-1117	325	5	on	on	ADP
ijtc-1117	325	6	financial	financial	ADJ
ijtc-1117	325	7	performance	performance	NOUN
ijtc-1117	325	8	of	of	ADP
ijtc-1117	325	9	savings	saving	NOUN
ijtc-1117	325	10	and	and	CCONJ
ijtc-1117	325	11	credit	credit	NOUN
ijtc-1117	325	12	cooperative	cooperative	ADJ
ijtc-1117	325	13	societies	society	NOUN
ijtc-1117	325	14	in	in	ADP
ijtc-1117	325	15	nairobi	nairobi	PROPN
ijtc-1117	325	16	county	county	PROPN
ijtc-1117	325	17	,	,	PUNCT
ijtc-1117	325	18	kenya	kenya	PROPN
ijtc-1117	325	19	.	.	PUNCT
ijtc-1117	326	1	klemm	klemm	PROPN
ijtc-1117	326	2	,	,	PUNCT
ijtc-1117	326	3	a.	a.	PROPN
ijtc-1117	326	4	,	,	PUNCT
ijtc-1117	326	5	&	&	CCONJ
ijtc-1117	326	6	van	van	PROPN
ijtc-1117	326	7	parys	parys	PROPN
ijtc-1117	326	8	,	,	PUNCT
ijtc-1117	326	9	s.	s.	PROPN
ijtc-1117	326	10	(	(	PUNCT
ijtc-1117	326	11	2012	2012	NUM
ijtc-1117	326	12	)	)	PUNCT
ijtc-1117	326	13	.	.	PUNCT
ijtc-1117	327	1	empirical	empirical	ADJ
ijtc-1117	327	2	evidence	evidence	NOUN
ijtc-1117	327	3	on	on	ADP
ijtc-1117	327	4	the	the	DET
ijtc-1117	327	5	effects	effect	NOUN
ijtc-1117	327	6	of	of	ADP
ijtc-1117	327	7	tax	tax	NOUN
ijtc-1117	327	8	incentives	incentive	NOUN
ijtc-1117	327	9	.	.	PUNCT
ijtc-1117	328	1	international	international	ADJ
ijtc-1117	328	2	tax	tax	NOUN
ijtc-1117	328	3	and	and	CCONJ
ijtc-1117	328	4	public	public	ADJ
ijtc-1117	328	5	finance	finance	NOUN
ijtc-1117	328	6	,	,	PUNCT
ijtc-1117	328	7	19(3	19(3	NUM
ijtc-1117	328	8	)	)	PUNCT
ijtc-1117	328	9	,	,	PUNCT
ijtc-1117	328	10	393–423	393–423	NUM
ijtc-1117	328	11	.	.	PUNCT
ijtc-1117	329	1	https://doi.org/10.1007/s10797-011-9194-8	https://doi.org/10.1007/s10797-011-9194-8	PROPN
ijtc-1117	329	2	liu	liu	PROPN
ijtc-1117	329	3	,	,	PUNCT
ijtc-1117	329	4	y.	y.	PROPN
ijtc-1117	329	5	,	,	PUNCT
ijtc-1117	329	6	&	&	CCONJ
ijtc-1117	329	7	mao	mao	PROPN
ijtc-1117	329	8	,	,	PUNCT
ijtc-1117	329	9	j.	j.	PROPN
ijtc-1117	329	10	(	(	PUNCT
ijtc-1117	329	11	2019	2019	NUM
ijtc-1117	329	12	)	)	PUNCT
ijtc-1117	329	13	.	.	PUNCT
ijtc-1117	330	1	how	how	SCONJ
ijtc-1117	330	2	do	do	AUX
ijtc-1117	330	3	tax	tax	NOUN
ijtc-1117	330	4	incentives	incentive	NOUN
ijtc-1117	330	5	affect	affect	VERB
ijtc-1117	330	6	investment	investment	NOUN
ijtc-1117	330	7	and	and	CCONJ
ijtc-1117	330	8	productivity	productivity	NOUN
ijtc-1117	330	9	?	?	PUNCT
ijtc-1117	331	1	firm	firm	ADJ
ijtc-1117	331	2	-	-	PUNCT
ijtc-1117	331	3	level	level	NOUN
ijtc-1117	331	4	evidence	evidence	NOUN
ijtc-1117	331	5	from	from	ADP
ijtc-1117	331	6	china	china	PROPN
ijtc-1117	331	7	.	.	PUNCT
ijtc-1117	332	1	american	american	PROPN
ijtc-1117	332	2	economic	economic	PROPN
ijtc-1117	332	3	journal	journal	PROPN
ijtc-1117	332	4	:	:	PUNCT
ijtc-1117	332	5	economic	economic	ADJ
ijtc-1117	332	6	policy	policy	NOUN
ijtc-1117	332	7	,	,	PUNCT
ijtc-1117	332	8	11(3	11(3	NUM
ijtc-1117	332	9	)	)	PUNCT
ijtc-1117	332	10	,	,	PUNCT
ijtc-1117	332	11	261–291	261–291	NUM
ijtc-1117	332	12	.	.	PUNCT
ijtc-1117	333	1	menteri	menteri	PROPN
ijtc-1117	333	2	keuangan	keuangan	VERB
ijtc-1117	333	3	republik	republik	PROPN
ijtc-1117	333	4	indonesia	indonesia	PROPN
ijtc-1117	333	5	.	.	PUNCT
ijtc-1117	334	1	(	(	PUNCT
ijtc-1117	334	2	2020	2020	NUM
ijtc-1117	334	3	)	)	PUNCT
ijtc-1117	334	4	.	.	PUNCT
ijtc-1117	335	1	peraturan	peraturan	PROPN
ijtc-1117	335	2	menteri	menteri	PROPN
ijtc-1117	335	3	keuangan	keuangan	VERB
ijtc-1117	335	4	republik	republik	PROPN
ijtc-1117	335	5	indonesia	indonesia	PROPN
ijtc-1117	335	6	.	.	PUNCT
ijtc-1117	336	1	murtiningtyas	murtiningtyas	PROPN
ijtc-1117	336	2	,	,	PUNCT
ijtc-1117	336	3	t.	t.	PROPN
ijtc-1117	336	4	,	,	PUNCT
ijtc-1117	336	5	puspitasari	puspitasari	NOUN
ijtc-1117	336	6	,	,	PUNCT
ijtc-1117	336	7	a.	a.	PROPN
ijtc-1117	336	8	m.	m.	PROPN
ijtc-1117	336	9	e.	e.	PROPN
ijtc-1117	336	10	,	,	PUNCT
ijtc-1117	336	11	sunarto	sunarto	PROPN
ijtc-1117	336	12	,	,	PUNCT
ijtc-1117	336	13	s.	s.	PROPN
ijtc-1117	336	14	,	,	PUNCT
ijtc-1117	336	15	&	&	CCONJ
ijtc-1117	336	16	wiyarni	wiyarni	PROPN
ijtc-1117	336	17	,	,	PUNCT
ijtc-1117	336	18	w.	w.	NOUN
ijtc-1117	336	19	(	(	PUNCT
ijtc-1117	336	20	2022	2022	NUM
ijtc-1117	336	21	)	)	PUNCT
ijtc-1117	336	22	.	.	PUNCT
ijtc-1117	337	1	tax	tax	NOUN
ijtc-1117	337	2	incentive	incentive	NOUN
ijtc-1117	337	3	policy	policy	NOUN
ijtc-1117	337	4	single	single	ADJ
ijtc-1117	337	5	login	login	NOUN
ijtc-1117	337	6	djp	djp	NOUN
ijtc-1117	337	7	knowledge	knowledge	NOUN
ijtc-1117	337	8	,	,	PUNCT
ijtc-1117	337	9	and	and	CCONJ
ijtc-1117	337	10	taxpayer	taxpayer	NOUN
ijtc-1117	337	11	compliance	compliance	NOUN
ijtc-1117	337	12	during	during	ADP
ijtc-1117	337	13	covid-19	covid-19	PROPN
ijtc-1117	337	14	pandemic	pandemic	ADJ
ijtc-1117	337	15	.	.	PUNCT
ijtc-1117	338	1	international	international	ADJ
ijtc-1117	338	2	journal	journal	PROPN
ijtc-1117	338	3	of	of	ADP
ijtc-1117	338	4	scientific	scientific	ADJ
ijtc-1117	338	5	and	and	CCONJ
ijtc-1117	338	6	management	management	NOUN
ijtc-1117	338	7	research	research	NOUN
ijtc-1117	338	8	,	,	PUNCT
ijtc-1117	338	9	5(7	5(7	NUM
ijtc-1117	338	10	)	)	PUNCT
ijtc-1117	338	11	,	,	PUNCT
ijtc-1117	338	12	52–60	52–60	PROPN
ijtc-1117	338	13	.	.	PUNCT
ijtc-1117	338	14	nurhaliza	nurhaliza	PROPN
ijtc-1117	338	15	,	,	PUNCT
ijtc-1117	338	16	s.	s.	PROPN
ijtc-1117	338	17	(	(	PUNCT
ijtc-1117	338	18	2021	2021	NUM
ijtc-1117	338	19	)	)	PUNCT
ijtc-1117	338	20	.	.	PUNCT
ijtc-1117	339	1	pasar	pasar	PROPN
ijtc-1117	339	2	modal	modal	PROPN
ijtc-1117	339	3	.	.	PUNCT
ijtc-1117	340	1	idx	idx	PROPN
ijtc-1117	340	2	channel	channel	PROPN
ijtc-1117	340	3	.	.	PUNCT
ijtc-1117	341	1	otoritas	otoritas	PROPN
ijtc-1117	341	2	jasa	jasa	PROPN
ijtc-1117	341	3	keuangan	keuangan	PROPN
ijtc-1117	341	4	.	.	PUNCT
ijtc-1117	342	1	(	(	PUNCT
ijtc-1117	342	2	2017	2017	NUM
ijtc-1117	342	3	)	)	PUNCT
ijtc-1117	342	4	.	.	PUNCT
ijtc-1117	343	1	emiten	emiten	PROPN
ijtc-1117	343	2	dan	dan	PROPN
ijtc-1117	343	3	perusahaan	perusahaan	PROPN
ijtc-1117	343	4	publik	publik	PROPN
ijtc-1117	343	5	.	.	PUNCT
ijtc-1117	344	1	pp	pp	PROPN
ijtc-1117	344	2	nomor	nomor	PROPN
ijtc-1117	344	3	55	55	NUM
ijtc-1117	344	4	tahun	tahun	PROPN
ijtc-1117	344	5	2022	2022	NUM
ijtc-1117	344	6	.	.	PUNCT
ijtc-1117	345	1	(	(	PUNCT
ijtc-1117	345	2	2022	2022	NUM
ijtc-1117	345	3	)	)	PUNCT
ijtc-1117	345	4	.	.	PUNCT
ijtc-1117	346	1	peraturan	peraturan	NOUN
ijtc-1117	346	2	pemerintah	pemerintah	PROPN
ijtc-1117	346	3	republik	republik	PROPN
ijtc-1117	346	4	indonesia	indonesia	PROPN
ijtc-1117	346	5	nomor	nomor	PROPN
ijtc-1117	346	6	55	55	NUM
ijtc-1117	346	7	tahun	tahun	PROPN
ijtc-1117	346	8	2022	2022	NUM
ijtc-1117	346	9	tentang	tentang	PROPN
ijtc-1117	346	10	penyesuaian	penyesuaian	PROPN
ijtc-1117	346	11	pengaturan	pengaturan	VERB
ijtc-1117	346	12	di	di	PROPN
ijtc-1117	346	13	bidang	bidang	PROPN
ijtc-1117	346	14	pajak	pajak	PROPN
ijtc-1117	346	15	penghasilan	penghasilan	PROPN
ijtc-1117	346	16	.	.	PUNCT
ijtc-1117	347	1	republik	republik	PROPN
ijtc-1117	347	2	indonesia	indonesia	PROPN
ijtc-1117	347	3	,	,	PUNCT
ijtc-1117	347	4	160030	160030	NUM
ijtc-1117	347	5	.	.	PUNCT
ijtc-1117	348	1	regita	regita	PROPN
ijtc-1117	348	2	,	,	PUNCT
ijtc-1117	348	3	v.	v.	PROPN
ijtc-1117	348	4	,	,	PUNCT
ijtc-1117	348	5	jaya	jaya	PROPN
ijtc-1117	348	6	,	,	PUNCT
ijtc-1117	348	7	a.	a.	PROPN
ijtc-1117	348	8	j.	j.	PROPN
ijtc-1117	348	9	,	,	PUNCT
ijtc-1117	348	10	murtanto	murtanto	PROPN
ijtc-1117	348	11	,	,	PUNCT
ijtc-1117	348	12	m.	m.	NOUN
ijtc-1117	348	13	,	,	PUNCT
ijtc-1117	348	14	&	&	CCONJ
ijtc-1117	348	15	faisal	faisal	PROPN
ijtc-1117	348	16	,	,	PUNCT
ijtc-1117	348	17	a.	a.	PROPN
ijtc-1117	348	18	r.	r.	PROPN
ijtc-1117	348	19	(	(	PUNCT
ijtc-1117	348	20	2022	2022	NUM
ijtc-1117	348	21	)	)	PUNCT
ijtc-1117	348	22	.	.	PUNCT
ijtc-1117	349	1	the	the	DET
ijtc-1117	349	2	influence	influence	NOUN
ijtc-1117	349	3	of	of	ADP
ijtc-1117	349	4	tax	tax	NOUN
ijtc-1117	349	5	incentive	incentive	NOUN
ijtc-1117	349	6	policies	policy	NOUN
ijtc-1117	349	7	and	and	CCONJ
ijtc-1117	349	8	trust	trust	NOUN
ijtc-1117	349	9	in	in	ADP
ijtc-1117	349	10	the	the	DET
ijtc-1117	349	11	government	government	NOUN
ijtc-1117	349	12	due	due	ADP
ijtc-1117	349	13	to	to	ADP
ijtc-1117	349	14	the	the	DET
ijtc-1117	349	15	impact	impact	NOUN
ijtc-1117	349	16	of	of	ADP
ijtc-1117	349	17	covid-19	covid-19	PROPN
ijtc-1117	349	18	on	on	ADP
ijtc-1117	349	19	the	the	DET
ijtc-1117	349	20	compliance	compliance	NOUN
ijtc-1117	349	21	of	of	ADP
ijtc-1117	349	22	individual	individual	ADJ
ijtc-1117	349	23	taxpayers	taxpayer	NOUN
ijtc-1117	349	24	of	of	ADP
ijtc-1117	349	25	umkm	umkm	NOUN
ijtc-1117	349	26	at	at	ADP
ijtc-1117	349	27	kpp	kpp	PROPN
ijtc-1117	349	28	pratama	pratama	NOUN
ijtc-1117	349	29	pangkalan	pangkalan	PROPN
ijtc-1117	349	30	kerinci	kerinci	PROPN
ijtc-1117	349	31	.	.	PUNCT
ijtc-1117	350	1	budapest	budapest	PROPN
ijtc-1117	350	2	international	international	ADJ
ijtc-1117	350	3	research	research	PROPN
ijtc-1117	350	4	and	and	CCONJ
ijtc-1117	350	5	critics	critic	NOUN
ijtc-1117	350	6	institute	institute	PROPN
ijtc-1117	350	7	-	-	PUNCT
ijtc-1117	350	8	journal	journal	PROPN
ijtc-1117	350	9	(	(	PUNCT
ijtc-1117	350	10	birci	birci	NOUN
ijtc-1117	350	11	-	-	PUNCT
ijtc-1117	350	12	journal	journal	NOUN
ijtc-1117	350	13	)	)	PUNCT
ijtc-1117	350	14	,	,	PUNCT
ijtc-1117	350	15	5(1	5(1	NUM
ijtc-1117	350	16	)	)	PUNCT
ijtc-1117	350	17	,	,	PUNCT
ijtc-1117	350	18	1948–1958	1948–1958	NUM
ijtc-1117	350	19	.	.	PUNCT
ijtc-1117	351	1	rifa’i	rifa’i	PROPN
ijtc-1117	351	2	,	,	PUNCT
ijtc-1117	351	3	m.	m.	PROPN
ijtc-1117	351	4	h.	h.	PROPN
ijtc-1117	351	5	,	,	PUNCT
ijtc-1117	351	6	junaidi	junaidi	PROPN
ijtc-1117	351	7	,	,	PUNCT
ijtc-1117	351	8	j.	j.	PROPN
ijtc-1117	351	9	,	,	PUNCT
ijtc-1117	351	10	&	&	CCONJ
ijtc-1117	351	11	sari	sari	NOUN
ijtc-1117	351	12	,	,	PUNCT
ijtc-1117	351	13	a.	a.	PROPN
ijtc-1117	351	14	f.	f.	PROPN
ijtc-1117	351	15	k.	k.	PROPN
ijtc-1117	352	1	(	(	PUNCT
ijtc-1117	352	2	2020	2020	NUM
ijtc-1117	352	3	)	)	PUNCT
ijtc-1117	352	4	.	.	PUNCT
ijtc-1117	353	1	pengaruh	pengaruh	NOUN
ijtc-1117	353	2	peristiwa	peristiwa	VERB
ijtc-1117	353	3	pandemi	pandemi	ADP
ijtc-1117	353	4	covid-19	covid-19	PROPN
ijtc-1117	353	5	terhadap	terhadap	PROPN
ijtc-1117	353	6	indeks	indeks	PROPN
ijtc-1117	353	7	harga	harga	PROPN
ijtc-1117	353	8	saham	saham	PROPN
ijtc-1117	353	9	gabungan	gabungan	PROPN
ijtc-1117	353	10	.	.	PUNCT
ijtc-1117	354	1	e_jurnal	e_jurnal	PROPN
ijtc-1117	354	2	ilmiah	ilmiah	PROPN
ijtc-1117	354	3	riset	riset	PROPN
ijtc-1117	354	4	akuntansi	akuntansi	PROPN
ijtc-1117	354	5	,	,	PUNCT
ijtc-1117	354	6	9(06	9(06	NUM
ijtc-1117	354	7	)	)	PUNCT
ijtc-1117	354	8	.	.	PUNCT
ijtc-1117	355	1	https://doi.org/https://jim.unisma.ac.id/index.php/jra/article/view/8407	https://doi.org/https://jim.unisma.ac.id/index.php/jra/article/view/8407	PRON
ijtc-1117	355	2	samsul	samsul	ADJ
ijtc-1117	355	3	,	,	PUNCT
ijtc-1117	355	4	m.	m.	NOUN
ijtc-1117	355	5	(	(	PUNCT
ijtc-1117	355	6	2006	2006	NUM
ijtc-1117	355	7	)	)	PUNCT
ijtc-1117	355	8	.	.	PUNCT
ijtc-1117	356	1	pasar	pasar	PROPN
ijtc-1117	356	2	modal	modal	PROPN
ijtc-1117	356	3	dan	dan	PROPN
ijtc-1117	356	4	manajemen	manajemen	PROPN
ijtc-1117	356	5	portofolio	portofolio	PROPN
ijtc-1117	356	6	,	,	PUNCT
ijtc-1117	356	7	penerbit	penerbit	NOUN
ijtc-1117	356	8	erlangga	erlangga	PROPN
ijtc-1117	356	9	.	.	PUNCT
ijtc-1117	357	1	surabaya	surabaya	PROPN
ijtc-1117	357	2	.	.	PUNCT
ijtc-1117	358	1	p.	p.	NOUN
ijtc-1117	358	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1117	358	3	implementation	implementation	NOUN
ijtc-1117	358	4	of	of	ADP
ijtc-1117	358	5	tax	tax	NOUN
ijtc-1117	358	6	incentives	incentive	NOUN
ijtc-1117	358	7	on	on	ADP
ijtc-1117	358	8	issuers	issuer	NOUN
ijtc-1117	358	9	'	'	PART
ijtc-1117	358	10	financial	financial	ADJ
ijtc-1117	358	11	ratios	ratio	NOUN
ijtc-1117	358	12	:	:	PUNCT
ijtc-1117	358	13	reduction	reduction	NOUN
ijtc-1117	358	14	and	and	CCONJ
ijtc-1117	358	15	reaction	reaction	NOUN
ijtc-1117	358	16	yandes	yande	NOUN
ijtc-1117	358	17	,	,	PUNCT
ijtc-1117	358	18	sunarya	sunarya	NOUN
ijtc-1117	358	19	,	,	PUNCT
ijtc-1117	358	20	muhtarom	muhtarom	NOUN
ijtc-1117	358	21	,	,	PUNCT
ijtc-1117	358	22	and	and	CCONJ
ijtc-1117	358	23	destiana	destiana	NOUN
ijtc-1117	358	24	452	452	NUM
ijtc-1117	358	25	|	|	ADV
ijtc-1117	358	26	ilomata	ilomata	PROPN
ijtc-1117	358	27	international	international	ADJ
ijtc-1117	358	28	journal	journal	NOUN
ijtc-1117	358	29	of	of	ADP
ijtc-1117	358	30	tax	tax	PROPN
ijtc-1117	358	31	&	&	CCONJ
ijtc-1117	358	32	accounting	account	VERB
ijtc-1117	358	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1117	358	34	septiani	septiani	NOUN
ijtc-1117	358	35	,	,	PUNCT
ijtc-1117	358	36	r.	r.	PROPN
ijtc-1117	358	37	,	,	PUNCT
ijtc-1117	358	38	&	&	CCONJ
ijtc-1117	358	39	tjaraka	tjaraka	PROPN
ijtc-1117	358	40	,	,	PUNCT
ijtc-1117	358	41	h.	h.	PROPN
ijtc-1117	358	42	(	(	PUNCT
ijtc-1117	358	43	2021	2021	NUM
ijtc-1117	358	44	)	)	PUNCT
ijtc-1117	358	45	.	.	PUNCT
ijtc-1117	359	1	insentif	insentif	NOUN
ijtc-1117	359	2	pajak	pajak	PROPN
ijtc-1117	359	3	memoderasi	memoderasi	ADJ
ijtc-1117	359	4	pengaruh	pengaruh	NOUN
ijtc-1117	359	5	book	book	NOUN
ijtc-1117	359	6	-	-	PUNCT
ijtc-1117	359	7	tax	tax	NOUN
ijtc-1117	359	8	differences	difference	NOUN
ijtc-1117	359	9	terhadap	terhadap	PROPN
ijtc-1117	359	10	trading	trading	NOUN
ijtc-1117	359	11	volume	volume	NOUN
ijtc-1117	359	12	activity	activity	NOUN
ijtc-1117	359	13	.	.	PUNCT
ijtc-1117	360	1	e	e	X
ijtc-1117	360	2	-	-	ADJ
ijtc-1117	360	3	jurnal	jurnal	ADJ
ijtc-1117	360	4	akuntansi	akuntansi	PROPN
ijtc-1117	360	5	,	,	PUNCT
ijtc-1117	360	6	32(2	32(2	NUM
ijtc-1117	360	7	)	)	PUNCT
ijtc-1117	360	8	,	,	PUNCT
ijtc-1117	360	9	3625–3637	3625–3637	NUM
ijtc-1117	360	10	.	.	PUNCT
ijtc-1117	361	1	sucayono	sucayono	PROPN
ijtc-1117	361	2	,	,	PUNCT
ijtc-1117	361	3	s.	s.	PROPN
ijtc-1117	361	4	(	(	PUNCT
ijtc-1117	361	5	2024	2024	NUM
ijtc-1117	361	6	)	)	PUNCT
ijtc-1117	361	7	.	.	PUNCT
ijtc-1117	362	1	pengaruh	pengaruh	NOUN
ijtc-1117	362	2	jumlah	jumlah	PROPN
ijtc-1117	362	3	kasus	kasus	PROPN
ijtc-1117	362	4	covid-19	covid-19	PROPN
ijtc-1117	362	5	terhadap	terhadap	PROPN
ijtc-1117	362	6	harga	harga	PROPN
ijtc-1117	362	7	saham	saham	PROPN
ijtc-1117	362	8	dan	dan	PROPN
ijtc-1117	362	9	profitabilitas	profitabilitas	PROPN
ijtc-1117	362	10	pada	pada	PROPN
ijtc-1117	362	11	perusahaan	perusahaan	PROPN
ijtc-1117	362	12	indeks	indeks	PROPN
ijtc-1117	363	1	lq45	lq45	PROPN
ijtc-1117	363	2	.	.	PUNCT
ijtc-1117	363	3	akademik	akademik	PROPN
ijtc-1117	363	4	:	:	PUNCT
ijtc-1117	363	5	jurnal	jurnal	PROPN
ijtc-1117	363	6	mahasiswa	mahasiswa	PROPN
ijtc-1117	363	7	humanis	humanis	PROPN
ijtc-1117	363	8	,	,	PUNCT
ijtc-1117	363	9	4(1	4(1	NOUN
ijtc-1117	363	10	)	)	PUNCT
ijtc-1117	363	11	,	,	PUNCT
ijtc-1117	363	12	87–95	87–95	NUM
ijtc-1117	363	13	.	.	PUNCT
ijtc-1117	364	1	https://doi.org/https://doi.org/10.37481/jmh.v4i1.710	https://doi.org/https://doi.org/10.37481/jmh.v4i1.710	ADJ
ijtc-1117	364	2	sugiyarti	sugiyarti	NOUN
ijtc-1117	364	3	,	,	PUNCT
ijtc-1117	364	4	l.	l.	PROPN
ijtc-1117	364	5	,	,	PUNCT
ijtc-1117	364	6	&	&	CCONJ
ijtc-1117	364	7	rina	rina	PROPN
ijtc-1117	364	8	,	,	PUNCT
ijtc-1117	364	9	s.	s.	PROPN
ijtc-1117	364	10	(	(	PUNCT
ijtc-1117	364	11	2020	2020	NUM
ijtc-1117	364	12	)	)	PUNCT
ijtc-1117	364	13	.	.	PUNCT
ijtc-1117	365	1	pengaruh	pengaruh	NOUN
ijtc-1117	365	2	insentif	insentif	NOUN
ijtc-1117	365	3	pajak	pajak	ADV
ijtc-1117	365	4	,	,	PUNCT
ijtc-1117	365	5	financial	financial	ADJ
ijtc-1117	365	6	distress	distress	NOUN
ijtc-1117	365	7	,	,	PUNCT
ijtc-1117	365	8	earning	earn	VERB
ijtc-1117	365	9	pressure	pressure	NOUN
ijtc-1117	365	10	terhadap	terhadap	PROPN
ijtc-1117	365	11	konservatisme	konservatisme	PROPN
ijtc-1117	365	12	akuntansi	akuntansi	PROPN
ijtc-1117	365	13	.	.	PUNCT
ijtc-1117	366	1	jurnal	jurnal	PROPN
ijtc-1117	366	2	litbang	litbang	PROPN
ijtc-1117	366	3	sukowati	sukowati	PROPN
ijtc-1117	366	4	:	:	PUNCT
ijtc-1117	366	5	media	media	PROPN
ijtc-1117	366	6	penelitian	penelitian	PROPN
ijtc-1117	366	7	dan	dan	PROPN
ijtc-1117	366	8	pengembangan	pengembangan	PROPN
ijtc-1117	366	9	,	,	PUNCT
ijtc-1117	366	10	4(1	4(1	NOUN
ijtc-1117	366	11	)	)	PUNCT
ijtc-1117	366	12	,	,	PUNCT
ijtc-1117	366	13	65–74	65–74	NUM
ijtc-1117	366	14	.	.	PUNCT
ijtc-1117	366	15	suryani	suryani	PROPN
ijtc-1117	366	16	,	,	PUNCT
ijtc-1117	366	17	a.	a.	NOUN
ijtc-1117	366	18	m.	m.	NOUN
ijtc-1117	366	19	,	,	PUNCT
ijtc-1117	366	20	&	&	CCONJ
ijtc-1117	366	21	noviari	noviari	PROPN
ijtc-1117	366	22	,	,	PUNCT
ijtc-1117	366	23	n.	n.	NOUN
ijtc-1117	366	24	(	(	PUNCT
ijtc-1117	366	25	2023	2023	NUM
ijtc-1117	366	26	)	)	PUNCT
ijtc-1117	366	27	.	.	PUNCT
ijtc-1117	367	1	reaksi	reaksi	PROPN
ijtc-1117	367	2	pasar	pasar	PROPN
ijtc-1117	367	3	modal	modal	PROPN
ijtc-1117	367	4	terhadap	terhadap	PROPN
ijtc-1117	367	5	pengumuman	pengumuman	PROPN
ijtc-1117	367	6	kebijakan	kebijakan	PROPN
ijtc-1117	367	7	insentif	insentif	PROPN
ijtc-1117	367	8	pajak	pajak	PROPN
ijtc-1117	367	9	penjualan	penjualan	NOUN
ijtc-1117	367	10	atas	atas	PROPN
ijtc-1117	367	11	barang	barang	PROPN
ijtc-1117	367	12	mewah	mewah	PROPN
ijtc-1117	367	13	.	.	PUNCT
ijtc-1117	368	1	e	e	X
ijtc-1117	368	2	-	-	ADJ
ijtc-1117	368	3	jurnal	jurnal	ADJ
ijtc-1117	368	4	akuntansi	akuntansi	PROPN
ijtc-1117	368	5	,	,	PUNCT
ijtc-1117	368	6	33(2	33(2	NUM
ijtc-1117	368	7	)	)	PUNCT
ijtc-1117	368	8	,	,	PUNCT
ijtc-1117	368	9	302	302	NUM
ijtc-1117	368	10	.	.	PUNCT
ijtc-1117	369	1	tandelilin	tandelilin	PROPN
ijtc-1117	369	2	,	,	PUNCT
ijtc-1117	369	3	e.	e.	PROPN
ijtc-1117	369	4	(	(	PUNCT
ijtc-1117	369	5	2010	2010	NUM
ijtc-1117	369	6	)	)	PUNCT
ijtc-1117	369	7	.	.	PUNCT
ijtc-1117	370	1	analisis	analisis	ADJ
ijtc-1117	370	2	investasi	investasi	PROPN
ijtc-1117	370	3	dan	dan	PROPN
ijtc-1117	370	4	manajemen	manajemen	PROPN
ijtc-1117	370	5	portofolio	portofolio	PROPN
ijtc-1117	370	6	,	,	PUNCT
ijtc-1117	370	7	edisi	edisi	VERB
ijtc-1117	370	8	kelima	kelima	PROPN
ijtc-1117	370	9	.	.	PUNCT
ijtc-1117	371	1	yogyakarta	yogyakarta	PROPN
ijtc-1117	371	2	.	.	PUNCT
ijtc-1117	372	1	tang	tang	PROPN
ijtc-1117	372	2	,	,	PUNCT
ijtc-1117	372	3	m.	m.	NOUN
ijtc-1117	372	4	,	,	PUNCT
ijtc-1117	372	5	&	&	CCONJ
ijtc-1117	372	6	wang	wang	PROPN
ijtc-1117	372	7	,	,	PUNCT
ijtc-1117	372	8	y.	y.	PROPN
ijtc-1117	372	9	(	(	PUNCT
ijtc-1117	372	10	2022	2022	NUM
ijtc-1117	372	11	)	)	PUNCT
ijtc-1117	372	12	.	.	PUNCT
ijtc-1117	373	1	tax	tax	NOUN
ijtc-1117	373	2	incentives	incentive	NOUN
ijtc-1117	373	3	and	and	CCONJ
ijtc-1117	373	4	corporate	corporate	ADJ
ijtc-1117	373	5	social	social	ADJ
ijtc-1117	373	6	responsibility	responsibility	NOUN
ijtc-1117	373	7	:	:	PUNCT
ijtc-1117	373	8	the	the	DET
ijtc-1117	373	9	role	role	NOUN
ijtc-1117	373	10	of	of	ADP
ijtc-1117	373	11	cash	cash	NOUN
ijtc-1117	373	12	savings	saving	NOUN
ijtc-1117	373	13	from	from	ADP
ijtc-1117	373	14	accelerated	accelerate	VERB
ijtc-1117	373	15	depreciation	depreciation	NOUN
ijtc-1117	373	16	policy	policy	NOUN
ijtc-1117	373	17	.	.	PUNCT
ijtc-1117	374	1	economic	economic	ADJ
ijtc-1117	374	2	modelling	modelling	NOUN
ijtc-1117	374	3	,	,	PUNCT
ijtc-1117	374	4	116	116	NUM
ijtc-1117	374	5	,	,	PUNCT
ijtc-1117	374	6	106040	106040	NUM
ijtc-1117	374	7	.	.	PUNCT
ijtc-1117	375	1	uu	uu	PROPN
ijtc-1117	375	2	nomor	nomor	VERB
ijtc-1117	375	3	8	8	NUM
ijtc-1117	375	4	tahun	tahun	PROPN
ijtc-1117	375	5	1995	1995	NUM
ijtc-1117	375	6	.	.	PUNCT
ijtc-1117	376	1	(	(	PUNCT
ijtc-1117	376	2	1995a	1995a	NUM
ijtc-1117	376	3	)	)	PUNCT
ijtc-1117	376	4	.	.	PUNCT
ijtc-1117	377	1	undang	undang	PROPN
ijtc-1117	377	2	-	-	PUNCT
ijtc-1117	377	3	undang	undang	PROPN
ijtc-1117	377	4	republik	republik	PROPN
ijtc-1117	377	5	indonesia	indonesia	PROPN
ijtc-1117	377	6	nomor	nomor	PROPN
ijtc-1117	377	7	8	8	NUM
ijtc-1117	377	8	tahun	tahun	PROPN
ijtc-1117	377	9	1995	1995	NUM
ijtc-1117	377	10	tentang	tentang	PROPN
ijtc-1117	377	11	pasar	pasar	PROPN
ijtc-1117	377	12	modal	modal	PROPN
ijtc-1117	377	13	.	.	PUNCT
ijtc-1117	378	1	uu	uu	PROPN
ijtc-1117	378	2	nomor	nomor	VERB
ijtc-1117	378	3	8	8	NUM
ijtc-1117	378	4	tahun	tahun	PROPN
ijtc-1117	378	5	1995	1995	NUM
ijtc-1117	378	6	.	.	PUNCT
ijtc-1117	379	1	(	(	PUNCT
ijtc-1117	379	2	1995b	1995b	NUM
ijtc-1117	379	3	)	)	PUNCT
ijtc-1117	379	4	.	.	PUNCT
ijtc-1117	380	1	undang	undang	PROPN
ijtc-1117	380	2	-	-	PUNCT
ijtc-1117	380	3	undang	undang	PROPN
ijtc-1117	380	4	republik	republik	PROPN
ijtc-1117	380	5	indonesia	indonesia	PROPN
ijtc-1117	380	6	nomor	nomor	PROPN
ijtc-1117	380	7	8	8	NUM
ijtc-1117	380	8	tahun	tahun	PROPN
ijtc-1117	380	9	1995	1995	NUM
ijtc-1117	380	10	tentang	tentang	PROPN
ijtc-1117	380	11	pasar	pasar	PROPN
ijtc-1117	380	12	modal	modal	PROPN
ijtc-1117	380	13	.	.	PUNCT
ijtc-1117	381	1	xiao	xiao	PROPN
ijtc-1117	381	2	,	,	PUNCT
ijtc-1117	381	3	z.	z.	PROPN
ijtc-1117	381	4	,	,	PUNCT
ijtc-1117	381	5	&	&	CCONJ
ijtc-1117	381	6	zhao	zhao	PROPN
ijtc-1117	381	7	,	,	PUNCT
ijtc-1117	381	8	z.	z.	PROPN
ijtc-1117	381	9	(	(	PUNCT
ijtc-1117	381	10	2022	2022	NUM
ijtc-1117	381	11	)	)	PUNCT
ijtc-1117	381	12	.	.	PUNCT
ijtc-1117	382	1	tax	tax	NOUN
ijtc-1117	382	2	incentives	incentive	NOUN
ijtc-1117	382	3	and	and	CCONJ
ijtc-1117	382	4	corporate	corporate	ADJ
ijtc-1117	382	5	innovation	innovation	NOUN
ijtc-1117	382	6	efficiency	efficiency	NOUN
ijtc-1117	382	7	:	:	PUNCT
ijtc-1117	382	8	a	a	DET
ijtc-1117	382	9	moderated	moderated	ADJ
ijtc-1117	382	10	mediating	mediate	VERB
ijtc-1117	382	11	effect	effect	NOUN
ijtc-1117	382	12	model	model	NOUN
ijtc-1117	382	13	.	.	PUNCT
ijtc-1117	383	1	2022	2022	NUM
ijtc-1117	383	2	international	international	ADJ
ijtc-1117	383	3	conference	conference	NOUN
ijtc-1117	383	4	on	on	ADP
ijtc-1117	383	5	mathematical	mathematical	ADJ
ijtc-1117	383	6	statistics	statistic	NOUN
ijtc-1117	383	7	and	and	CCONJ
ijtc-1117	383	8	economic	economic	ADJ
ijtc-1117	383	9	analysis	analysis	NOUN
ijtc-1117	383	10	(	(	PUNCT
ijtc-1117	383	11	msea	msea	NOUN
ijtc-1117	383	12	2022	2022	NUM
ijtc-1117	383	13	)	)	PUNCT
ijtc-1117	383	14	,	,	PUNCT
ijtc-1117	383	15	1057–1063	1057–1063	NUM
ijtc-1117	383	16	.	.	PUNCT
ijtc-1117	384	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ