id	sid	tid	token	lemma	pos
ijtc-1129	1	1	the	the	DET
ijtc-1129	1	2	illomata	illomata	PROPN
ijtc-1129	1	3	international	international	PROPN
ijtc-1129	1	4	journal	journal	PROPN
ijtc-1129	1	5	of	of	ADP
ijtc-1129	1	6	management	management	NOUN
ijtc-1129	1	7	ilomata	ilomata	PROPN
ijtc-1129	1	8	international	international	ADJ
ijtc-1129	1	9	journal	journal	NOUN
ijtc-1129	1	10	of	of	ADP
ijtc-1129	1	11	tax	tax	PROPN
ijtc-1129	1	12	&	&	CCONJ
ijtc-1129	1	13	accounting	account	VERB
ijtc-1129	1	14	p	p	PROPN
ijtc-1129	1	15	-	-	PUNCT
ijtc-1129	1	16	issn	issn	NOUN
ijtc-1129	1	17	:	:	PUNCT
ijtc-1129	1	18	2714	2714	NUM
ijtc-1129	1	19	-	-	SYM
ijtc-1129	1	20	9838	9838	NUM
ijtc-1129	1	21	;	;	PUNCT
ijtc-1129	1	22	e	e	X
ijtc-1129	1	23	-	-	PUNCT
ijtc-1129	1	24	issn	issn	NOUN
ijtc-1129	1	25	:	:	PUNCT
ijtc-1129	1	26	2714	2714	NUM
ijtc-1129	1	27	-	-	SYM
ijtc-1129	1	28	9846	9846	NUM
ijtc-1129	1	29	volume	volume	NOUN
ijtc-1129	1	30	5	5	NUM
ijtc-1129	1	31	,	,	PUNCT
ijtc-1129	1	32	issue	issue	NOUN
ijtc-1129	1	33	1	1	NUM
ijtc-1129	1	34	,	,	PUNCT
ijtc-1129	1	35	january	january	PROPN
ijtc-1129	1	36	2024	2024	NUM
ijtc-1129	1	37	page	page	NOUN
ijtc-1129	1	38	no	no	NOUN
ijtc-1129	1	39	.	.	NOUN
ijtc-1129	2	1	292	292	NUM
ijtc-1129	2	2	-	-	SYM
ijtc-1129	2	3	300	300	NUM
ijtc-1129	2	4	292	292	NUM
ijtc-1129	2	5	|	|	ADV
ijtc-1129	2	6	ilomata	ilomata	PROPN
ijtc-1129	2	7	international	international	ADJ
ijtc-1129	2	8	journal	journal	NOUN
ijtc-1129	2	9	of	of	ADP
ijtc-1129	2	10	tax	tax	PROPN
ijtc-1129	2	11	&	&	CCONJ
ijtc-1129	2	12	accounting	account	VERB
ijtc-1129	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1129	2	14	analysis	analysis	NOUN
ijtc-1129	2	15	of	of	ADP
ijtc-1129	2	16	local	local	ADJ
ijtc-1129	2	17	tax	tax	NOUN
ijtc-1129	2	18	potential	potential	NOUN
ijtc-1129	2	19	of	of	ADP
ijtc-1129	2	20	ogan	ogan	PROPN
ijtc-1129	2	21	komering	komering	PROPN
ijtc-1129	2	22	ulu	ulu	PROPN
ijtc-1129	2	23	regency	regency	PROPN
ijtc-1129	2	24	elsa	elsa	PROPN
ijtc-1129	2	25	calista	calista	PROPN
ijtc-1129	2	26	zega1	zega1	PROPN
ijtc-1129	2	27	,	,	PUNCT
ijtc-1129	2	28	nadhira	nadhira	PROPN
ijtc-1129	2	29	hardiana2	hardiana2	PROPN
ijtc-1129	2	30	12universitas	12universitas	NUM
ijtc-1129	2	31	terbuka	terbuka	PROPN
ijtc-1129	2	32	,	,	PUNCT
ijtc-1129	2	33	indonesia	indonesia	PROPN
ijtc-1129	2	34	correspondent	correspondent	NOUN
ijtc-1129	2	35	:	:	PUNCT
ijtc-1129	3	1	nadhirahardiana@ecampus.ut.ac.id2	nadhirahardiana@ecampus.ut.ac.id2	NOUN
ijtc-1129	3	2	received	receive	VERB
ijtc-1129	3	3	:	:	PUNCT
ijtc-1129	3	4	january	january	PROPN
ijtc-1129	3	5	2	2	NUM
ijtc-1129	3	6	,	,	PUNCT
ijtc-1129	3	7	2024	2024	NUM
ijtc-1129	3	8	accepted	accept	VERB
ijtc-1129	3	9	:	:	PUNCT
ijtc-1129	3	10	january	january	PROPN
ijtc-1129	3	11	28	28	NUM
ijtc-1129	3	12	,	,	PUNCT
ijtc-1129	3	13	2024	2024	NUM
ijtc-1129	3	14	published	publish	VERB
ijtc-1129	3	15	:	:	PUNCT
ijtc-1129	3	16	january	january	PROPN
ijtc-1129	3	17	31	31	NUM
ijtc-1129	3	18	,	,	PUNCT
ijtc-1129	3	19	2024	2024	NUM
ijtc-1129	3	20	citation	citation	NOUN
ijtc-1129	3	21	:	:	PUNCT
ijtc-1129	3	22	zega	zega	PROPN
ijtc-1129	3	23	,	,	PUNCT
ijtc-1129	3	24	e	e	NOUN
ijtc-1129	3	25	,	,	PUNCT
ijtc-1129	3	26	c.	c.	PROPN
ijtc-1129	3	27	,	,	PUNCT
ijtc-1129	3	28	hardiana	hardiana	PROPN
ijtc-1129	3	29	,	,	PUNCT
ijtc-1129	3	30	n.	n.	PROPN
ijtc-1129	3	31	(	(	PUNCT
ijtc-1129	3	32	2024	2024	NUM
ijtc-1129	3	33	)	)	PUNCT
ijtc-1129	3	34	.	.	PUNCT
ijtc-1129	4	1	analysis	analysis	NOUN
ijtc-1129	4	2	of	of	ADP
ijtc-1129	4	3	local	local	ADJ
ijtc-1129	4	4	tax	tax	NOUN
ijtc-1129	4	5	potential	potential	NOUN
ijtc-1129	4	6	of	of	ADP
ijtc-1129	4	7	ogan	ogan	PROPN
ijtc-1129	4	8	komering	komering	PROPN
ijtc-1129	4	9	ulu	ulu	PROPN
ijtc-1129	4	10	regency	regency	PROPN
ijtc-1129	4	11	.	.	PUNCT
ijtc-1129	5	1	ilomata	ilomata	PROPN
ijtc-1129	5	2	international	international	ADJ
ijtc-1129	5	3	journal	journal	PROPN
ijtc-1129	5	4	of	of	ADP
ijtc-1129	5	5	tax	tax	NOUN
ijtc-1129	5	6	anad	anad	PROPN
ijtc-1129	5	7	accounting	accounting	NOUN
ijtc-1129	5	8	,	,	PUNCT
ijtc-1129	5	9	5(1	5(1	NUM
ijtc-1129	5	10	)	)	PUNCT
ijtc-1129	5	11	,	,	PUNCT
ijtc-1129	5	12	292300	292300	NUM
ijtc-1129	5	13	.	.	PUNCT
ijtc-1129	6	1	https://doi.org/10.61194/ijtc.v5i1.1129	https://doi.org/10.61194/ijtc.v5i1.1129	PROPN
ijtc-1129	6	2	abstract	abstract	NOUN
ijtc-1129	6	3	:	:	PUNCT
ijtc-1129	6	4	the	the	DET
ijtc-1129	6	5	original	original	ADJ
ijtc-1129	6	6	revenue	revenue	NOUN
ijtc-1129	6	7	of	of	ADP
ijtc-1129	6	8	local	local	ADJ
ijtc-1129	6	9	governments	government	NOUN
ijtc-1129	6	10	is	be	AUX
ijtc-1129	6	11	one	one	NUM
ijtc-1129	6	12	of	of	ADP
ijtc-1129	6	13	the	the	DET
ijtc-1129	6	14	vital	vital	ADJ
ijtc-1129	6	15	elements	element	NOUN
ijtc-1129	6	16	that	that	PRON
ijtc-1129	6	17	can	can	AUX
ijtc-1129	6	18	support	support	VERB
ijtc-1129	6	19	regional	regional	ADJ
ijtc-1129	6	20	development	development	NOUN
ijtc-1129	6	21	and	and	CCONJ
ijtc-1129	6	22	governance	governance	NOUN
ijtc-1129	6	23	,	,	PUNCT
ijtc-1129	6	24	exemplified	exemplify	VERB
ijtc-1129	6	25	by	by	ADP
ijtc-1129	6	26	bphtb	bphtb	NOUN
ijtc-1129	6	27	as	as	ADP
ijtc-1129	6	28	a	a	DET
ijtc-1129	6	29	significant	significant	ADJ
ijtc-1129	6	30	revenue	revenue	NOUN
ijtc-1129	6	31	generator	generator	NOUN
ijtc-1129	6	32	.	.	PUNCT
ijtc-1129	7	1	this	this	DET
ijtc-1129	7	2	study	study	NOUN
ijtc-1129	7	3	aims	aim	VERB
ijtc-1129	7	4	to	to	PART
ijtc-1129	7	5	analyze	analyze	VERB
ijtc-1129	7	6	the	the	DET
ijtc-1129	7	7	potential	potential	NOUN
ijtc-1129	7	8	of	of	ADP
ijtc-1129	7	9	the	the	DET
ijtc-1129	7	10	fees	fee	NOUN
ijtc-1129	7	11	for	for	ADP
ijtc-1129	7	12	acquisition	acquisition	NOUN
ijtc-1129	7	13	of	of	ADP
ijtc-1129	7	14	rights	right	NOUN
ijtc-1129	7	15	on	on	ADP
ijtc-1129	7	16	land	land	NOUN
ijtc-1129	7	17	and	and	CCONJ
ijtc-1129	7	18	buildings	building	NOUN
ijtc-1129	7	19	(	(	PUNCT
ijtc-1129	7	20	bphtb	bphtb	ADV
ijtc-1129	7	21	)	)	PUNCT
ijtc-1129	7	22	,	,	PUNCT
ijtc-1129	7	23	which	which	PRON
ijtc-1129	7	24	is	be	AUX
ijtc-1129	7	25	one	one	NUM
ijtc-1129	7	26	of	of	ADP
ijtc-1129	7	27	the	the	DET
ijtc-1129	7	28	local	local	ADJ
ijtc-1129	7	29	taxes	taxis	NOUN
ijtc-1129	7	30	in	in	ADP
ijtc-1129	7	31	the	the	DET
ijtc-1129	7	32	ogan	ogan	PROPN
ijtc-1129	7	33	komering	komering	PROPN
ijtc-1129	7	34	ulu	ulu	PROPN
ijtc-1129	7	35	regency	regency	PROPN
ijtc-1129	7	36	.	.	PUNCT
ijtc-1129	8	1	the	the	DET
ijtc-1129	8	2	research	research	NOUN
ijtc-1129	8	3	employs	employ	VERB
ijtc-1129	8	4	a	a	DET
ijtc-1129	8	5	qualitative	qualitative	ADJ
ijtc-1129	8	6	approach	approach	NOUN
ijtc-1129	8	7	with	with	ADP
ijtc-1129	8	8	descriptive	descriptive	ADJ
ijtc-1129	8	9	methods	method	NOUN
ijtc-1129	8	10	.	.	PUNCT
ijtc-1129	9	1	the	the	DET
ijtc-1129	9	2	discussion	discussion	NOUN
ijtc-1129	9	3	reveals	reveal	VERB
ijtc-1129	9	4	that	that	SCONJ
ijtc-1129	9	5	the	the	DET
ijtc-1129	9	6	regional	regional	ADJ
ijtc-1129	9	7	original	original	ADJ
ijtc-1129	9	8	revenue	revenue	NOUN
ijtc-1129	9	9	in	in	ADP
ijtc-1129	9	10	ogan	ogan	PROPN
ijtc-1129	9	11	komering	komering	PROPN
ijtc-1129	9	12	ulu	ulu	PROPN
ijtc-1129	9	13	regency	regency	PROPN
ijtc-1129	9	14	experiences	experience	VERB
ijtc-1129	9	15	significant	significant	ADJ
ijtc-1129	9	16	fluctuations	fluctuation	NOUN
ijtc-1129	9	17	but	but	CCONJ
ijtc-1129	9	18	generally	generally	ADV
ijtc-1129	9	19	increases	increase	VERB
ijtc-1129	9	20	annually	annually	ADV
ijtc-1129	9	21	.	.	PUNCT
ijtc-1129	10	1	this	this	DET
ijtc-1129	10	2	phenomenon	phenomenon	NOUN
ijtc-1129	10	3	is	be	AUX
ijtc-1129	10	4	attributed	attribute	VERB
ijtc-1129	10	5	to	to	ADP
ijtc-1129	10	6	the	the	DET
ijtc-1129	10	7	efforts	effort	NOUN
ijtc-1129	10	8	of	of	ADP
ijtc-1129	10	9	related	related	ADJ
ijtc-1129	10	10	institutions	institution	NOUN
ijtc-1129	10	11	in	in	ADP
ijtc-1129	10	12	collecting	collect	VERB
ijtc-1129	10	13	and	and	CCONJ
ijtc-1129	10	14	implementing	implement	VERB
ijtc-1129	10	15	policies	policy	NOUN
ijtc-1129	10	16	to	to	PART
ijtc-1129	10	17	optimize	optimize	VERB
ijtc-1129	10	18	the	the	DET
ijtc-1129	10	19	original	original	ADJ
ijtc-1129	10	20	revenue	revenue	NOUN
ijtc-1129	10	21	.	.	PUNCT
ijtc-1129	11	1	the	the	DET
ijtc-1129	11	2	implementation	implementation	NOUN
ijtc-1129	11	3	of	of	ADP
ijtc-1129	11	4	the	the	DET
ijtc-1129	11	5	bphtb	bphtb	ADJ
ijtc-1129	11	6	tax	tax	NOUN
ijtc-1129	11	7	policy	policy	NOUN
ijtc-1129	11	8	along	along	ADP
ijtc-1129	11	9	with	with	ADP
ijtc-1129	11	10	existing	exist	VERB
ijtc-1129	11	11	policies	policy	NOUN
ijtc-1129	11	12	in	in	ADP
ijtc-1129	11	13	ogan	ogan	PROPN
ijtc-1129	11	14	komering	komering	NOUN
ijtc-1129	11	15	ulu	ulu	PROPN
ijtc-1129	11	16	regency	regency	PROPN
ijtc-1129	11	17	has	have	AUX
ijtc-1129	11	18	caused	cause	VERB
ijtc-1129	11	19	some	some	DET
ijtc-1129	11	20	challenges	challenge	NOUN
ijtc-1129	11	21	as	as	SCONJ
ijtc-1129	11	22	it	it	PRON
ijtc-1129	11	23	was	be	AUX
ijtc-1129	11	24	considered	consider	VERB
ijtc-1129	11	25	a	a	DET
ijtc-1129	11	26	panic	panic	NOUN
ijtc-1129	11	27	policy	policy	NOUN
ijtc-1129	11	28	following	follow	VERB
ijtc-1129	11	29	the	the	DET
ijtc-1129	11	30	audit	audit	NOUN
ijtc-1129	11	31	conducted	conduct	VERB
ijtc-1129	11	32	by	by	ADP
ijtc-1129	11	33	the	the	DET
ijtc-1129	11	34	bpk	bpk	PROPN
ijtc-1129	11	35	.	.	PUNCT
ijtc-1129	12	1	however	however	ADV
ijtc-1129	12	2	,	,	PUNCT
ijtc-1129	12	3	ultimately	ultimately	ADV
ijtc-1129	12	4	,	,	PUNCT
ijtc-1129	12	5	this	this	DET
ijtc-1129	12	6	policy	policy	NOUN
ijtc-1129	12	7	has	have	AUX
ijtc-1129	12	8	contributed	contribute	VERB
ijtc-1129	12	9	to	to	ADP
ijtc-1129	12	10	an	an	DET
ijtc-1129	12	11	increase	increase	NOUN
ijtc-1129	12	12	in	in	ADP
ijtc-1129	12	13	original	original	ADJ
ijtc-1129	12	14	revenue	revenue	NOUN
ijtc-1129	12	15	through	through	ADP
ijtc-1129	12	16	the	the	DET
ijtc-1129	12	17	enforcement	enforcement	NOUN
ijtc-1129	12	18	of	of	ADP
ijtc-1129	12	19	the	the	DET
ijtc-1129	12	20	applicable	applicable	ADJ
ijtc-1129	12	21	land	land	NOUN
ijtc-1129	12	22	tax	tax	NOUN
ijtc-1129	12	23	.	.	PUNCT
ijtc-1129	13	1	keywords	keyword	NOUN
ijtc-1129	13	2	:	:	PUNCT
ijtc-1129	13	3	bphtb	bphtb	ADV
ijtc-1129	13	4	,	,	PUNCT
ijtc-1129	13	5	regional	regional	ADJ
ijtc-1129	13	6	original	original	ADJ
ijtc-1129	13	7	revenue	revenue	NOUN
ijtc-1129	13	8	,	,	PUNCT
ijtc-1129	13	9	local	local	ADJ
ijtc-1129	13	10	tax	tax	NOUN
ijtc-1129	13	11	this	this	PRON
ijtc-1129	13	12	is	be	AUX
ijtc-1129	13	13	an	an	DET
ijtc-1129	13	14	open	open	ADJ
ijtc-1129	13	15	access	access	NOUN
ijtc-1129	13	16	article	article	NOUN
ijtc-1129	13	17	under	under	ADP
ijtc-1129	13	18	the	the	DET
ijtc-1129	13	19	cc	cc	NOUN
ijtc-1129	13	20	-	-	PUNCT
ijtc-1129	13	21	by	by	ADP
ijtc-1129	13	22	4.0	4.0	NUM
ijtc-1129	13	23	license	license	NOUN
ijtc-1129	13	24	.	.	PUNCT
ijtc-1129	14	1	introduction	introduction	NOUN
ijtc-1129	14	2	fundamentally	fundamentally	ADV
ijtc-1129	14	3	,	,	PUNCT
ijtc-1129	14	4	the	the	DET
ijtc-1129	14	5	purpose	purpose	NOUN
ijtc-1129	14	6	of	of	ADP
ijtc-1129	14	7	the	the	DET
ijtc-1129	14	8	republic	republic	NOUN
ijtc-1129	14	9	of	of	ADP
ijtc-1129	14	10	indonesia	indonesia	PROPN
ijtc-1129	14	11	's	's	PART
ijtc-1129	14	12	formation	formation	NOUN
ijtc-1129	14	13	is	be	AUX
ijtc-1129	14	14	to	to	PART
ijtc-1129	14	15	create	create	VERB
ijtc-1129	14	16	welfare	welfare	NOUN
ijtc-1129	14	17	for	for	ADP
ijtc-1129	14	18	its	its	PRON
ijtc-1129	14	19	people	people	NOUN
ijtc-1129	14	20	.	.	PUNCT
ijtc-1129	15	1	typically	typically	ADV
ijtc-1129	15	2	,	,	PUNCT
ijtc-1129	15	3	indonesia	indonesia	PROPN
ijtc-1129	15	4	aims	aim	VERB
ijtc-1129	15	5	at	at	ADP
ijtc-1129	15	6	creating	create	VERB
ijtc-1129	15	7	a	a	DET
ijtc-1129	15	8	welfare	welfare	NOUN
ijtc-1129	15	9	nation	nation	NOUN
ijtc-1129	15	10	.	.	PUNCT
ijtc-1129	16	1	the	the	DET
ijtc-1129	16	2	national	national	PROPN
ijtc-1129	16	3	development	development	PROPN
ijtc-1129	16	4	's	's	PART
ijtc-1129	16	5	objective	objective	NOUN
ijtc-1129	16	6	is	be	AUX
ijtc-1129	16	7	to	to	PART
ijtc-1129	16	8	increase	increase	VERB
ijtc-1129	16	9	social	social	ADJ
ijtc-1129	16	10	prosperity	prosperity	NOUN
ijtc-1129	16	11	,	,	PUNCT
ijtc-1129	16	12	including	include	VERB
ijtc-1129	16	13	in	in	ADP
ijtc-1129	16	14	the	the	DET
ijtc-1129	16	15	aspect	aspect	NOUN
ijtc-1129	16	16	of	of	ADP
ijtc-1129	16	17	economic	economic	ADJ
ijtc-1129	16	18	growth	growth	NOUN
ijtc-1129	16	19	and	and	CCONJ
ijtc-1129	16	20	in	in	ADP
ijtc-1129	16	21	fulfilling	fulfil	VERB
ijtc-1129	16	22	the	the	DET
ijtc-1129	16	23	basic	basic	ADJ
ijtc-1129	16	24	social	social	ADJ
ijtc-1129	16	25	and	and	CCONJ
ijtc-1129	16	26	economic	economic	ADJ
ijtc-1129	16	27	needs	need	NOUN
ijtc-1129	16	28	of	of	ADP
ijtc-1129	16	29	all	all	DET
ijtc-1129	16	30	citizens	citizen	NOUN
ijtc-1129	16	31	,	,	PUNCT
ijtc-1129	16	32	so	so	SCONJ
ijtc-1129	16	33	that	that	SCONJ
ijtc-1129	16	34	they	they	PRON
ijtc-1129	16	35	may	may	AUX
ijtc-1129	16	36	at	at	ADV
ijtc-1129	16	37	least	least	ADJ
ijtc-1129	16	38	live	live	VERB
ijtc-1129	16	39	at	at	ADP
ijtc-1129	16	40	the	the	DET
ijtc-1129	16	41	minimum	minimum	ADJ
ijtc-1129	16	42	living	living	NOUN
ijtc-1129	16	43	standard	standard	NOUN
ijtc-1129	16	44	.	.	PUNCT
ijtc-1129	17	1	that	that	PRON
ijtc-1129	17	2	is	be	AUX
ijtc-1129	17	3	the	the	DET
ijtc-1129	17	4	nation	nation	NOUN
ijtc-1129	17	5	's	's	PART
ijtc-1129	17	6	moral	moral	ADJ
ijtc-1129	17	7	ideal	ideal	NOUN
ijtc-1129	17	8	as	as	SCONJ
ijtc-1129	17	9	created	create	VERB
ijtc-1129	17	10	in	in	ADP
ijtc-1129	17	11	the	the	DET
ijtc-1129	17	12	formation	formation	NOUN
ijtc-1129	17	13	of	of	ADP
ijtc-1129	17	14	this	this	DET
ijtc-1129	17	15	country	country	NOUN
ijtc-1129	17	16	.	.	PUNCT
ijtc-1129	18	1	it	it	PRON
ijtc-1129	18	2	is	be	AUX
ijtc-1129	18	3	the	the	DET
ijtc-1129	18	4	compass	compass	NOUN
ijtc-1129	18	5	or	or	CCONJ
ijtc-1129	18	6	the	the	DET
ijtc-1129	18	7	direction	direction	NOUN
ijtc-1129	18	8	that	that	PRON
ijtc-1129	18	9	the	the	DET
ijtc-1129	18	10	indonesian	indonesian	ADJ
ijtc-1129	18	11	nation	nation	NOUN
ijtc-1129	18	12	hopes	hope	VERB
ijtc-1129	18	13	to	to	PART
ijtc-1129	18	14	achieve	achieve	VERB
ijtc-1129	18	15	.	.	PUNCT
ijtc-1129	19	1	(	(	PUNCT
ijtc-1129	19	2	dimyati	dimyati	PROPN
ijtc-1129	19	3	et	et	PROPN
ijtc-1129	19	4	al	al	PROPN
ijtc-1129	19	5	.	.	PROPN
ijtc-1129	19	6	,	,	PUNCT
ijtc-1129	19	7	2021	2021	NUM
ijtc-1129	19	8	)	)	PUNCT
ijtc-1129	19	9	however	however	ADV
ijtc-1129	19	10	,	,	PUNCT
ijtc-1129	19	11	in	in	ADP
ijtc-1129	19	12	the	the	DET
ijtc-1129	19	13	modern	modern	ADJ
ijtc-1129	19	14	welfare	welfare	NOUN
ijtc-1129	19	15	state	state	PROPN
ijtc-1129	19	16	model	model	NOUN
ijtc-1129	19	17	,	,	PUNCT
ijtc-1129	19	18	the	the	DET
ijtc-1129	19	19	government	government	NOUN
ijtc-1129	19	20	's	's	PART
ijtc-1129	19	21	role	role	NOUN
ijtc-1129	19	22	in	in	ADP
ijtc-1129	19	23	fulfilling	fulfil	VERB
ijtc-1129	19	24	public	public	ADJ
ijtc-1129	19	25	interests	interest	NOUN
ijtc-1129	19	26	often	often	ADV
ijtc-1129	19	27	becomes	become	VERB
ijtc-1129	19	28	ambiguous	ambiguous	ADJ
ijtc-1129	19	29	and	and	CCONJ
ijtc-1129	19	30	sometimes	sometimes	ADV
ijtc-1129	19	31	infringes	infringe	VERB
ijtc-1129	19	32	upon	upon	SCONJ
ijtc-1129	19	33	taxpayers	taxpayer	NOUN
ijtc-1129	19	34	'	'	PART
ijtc-1129	19	35	rights	right	NOUN
ijtc-1129	19	36	in	in	ADP
ijtc-1129	19	37	tax	tax	NOUN
ijtc-1129	19	38	enforcement	enforcement	NOUN
ijtc-1129	19	39	.	.	PUNCT
ijtc-1129	20	1	this	this	DET
ijtc-1129	20	2	situation	situation	NOUN
ijtc-1129	20	3	could	could	AUX
ijtc-1129	20	4	be	be	AUX
ijtc-1129	20	5	avoided	avoid	VERB
ijtc-1129	20	6	if	if	SCONJ
ijtc-1129	20	7	the	the	DET
ijtc-1129	20	8	government	government	NOUN
ijtc-1129	20	9	adheres	adhere	VERB
ijtc-1129	20	10	to	to	ADP
ijtc-1129	20	11	and	and	CCONJ
ijtc-1129	20	12	upholds	uphold	VERB
ijtc-1129	20	13	the	the	DET
ijtc-1129	20	14	tax	tax	NOUN
ijtc-1129	20	15	laws	law	NOUN
ijtc-1129	20	16	in	in	ADP
ijtc-1129	20	17	place	place	NOUN
ijtc-1129	20	18	,	,	PUNCT
ijtc-1129	20	19	as	as	SCONJ
ijtc-1129	20	20	taxation	taxation	NOUN
ijtc-1129	20	21	serves	serve	VERB
ijtc-1129	20	22	as	as	ADP
ijtc-1129	20	23	a	a	DET
ijtc-1129	20	24	legitimate	legitimate	ADJ
ijtc-1129	20	25	means	mean	NOUN
ijtc-1129	20	26	for	for	SCONJ
ijtc-1129	20	27	the	the	DET
ijtc-1129	20	28	government	government	NOUN
ijtc-1129	20	29	to	to	PART
ijtc-1129	20	30	finance	finance	VERB
ijtc-1129	20	31	its	its	PRON
ijtc-1129	20	32	obligations.(saidi	obligations.(saidi	NOUN
ijtc-1129	20	33	,	,	PUNCT
ijtc-1129	20	34	2007	2007	NUM
ijtc-1129	20	35	)	)	PUNCT
ijtc-1129	20	36	in	in	ADP
ijtc-1129	20	37	the	the	DET
ijtc-1129	20	38	concept	concept	NOUN
ijtc-1129	20	39	of	of	ADP
ijtc-1129	20	40	a	a	DET
ijtc-1129	20	41	welfare	welfare	NOUN
ijtc-1129	20	42	state	state	NOUN
ijtc-1129	20	43	,	,	PUNCT
ijtc-1129	20	44	the	the	DET
ijtc-1129	20	45	state	state	NOUN
ijtc-1129	20	46	has	have	VERB
ijtc-1129	20	47	the	the	DET
ijtc-1129	20	48	responsibility	responsibility	NOUN
ijtc-1129	20	49	to	to	PART
ijtc-1129	20	50	create	create	VERB
ijtc-1129	20	51	welfare	welfare	NOUN
ijtc-1129	20	52	for	for	ADP
ijtc-1129	20	53	its	its	PRON
ijtc-1129	20	54	people	people	NOUN
ijtc-1129	20	55	.	.	PUNCT
ijtc-1129	21	1	the	the	DET
ijtc-1129	21	2	capital	capital	NOUN
ijtc-1129	21	3	to	to	PART
ijtc-1129	21	4	build	build	VERB
ijtc-1129	21	5	this	this	DET
ijtc-1129	21	6	welfare	welfare	NOUN
ijtc-1129	21	7	is	be	AUX
ijtc-1129	21	8	from	from	ADP
ijtc-1129	21	9	taxes	taxis	NOUN
ijtc-1129	21	10	paid	pay	VERB
ijtc-1129	21	11	by	by	ADP
ijtc-1129	21	12	taxpayers	taxpayer	NOUN
ijtc-1129	21	13	.	.	PUNCT
ijtc-1129	22	1	tax	tax	NOUN
ijtc-1129	22	2	collection	collection	NOUN
ijtc-1129	22	3	is	be	AUX
ijtc-1129	22	4	an	an	DET
ijtc-1129	22	5	essential	essential	ADJ
ijtc-1129	22	6	function	function	NOUN
ijtc-1129	22	7	of	of	ADP
ijtc-1129	22	8	the	the	DET
ijtc-1129	22	9	state	state	NOUN
ijtc-1129	22	10	.	.	PUNCT
ijtc-1129	23	1	(	(	PUNCT
ijtc-1129	23	2	sydrastiny	sydrastiny	PROPN
ijtc-1129	23	3	&	&	CCONJ
ijtc-1129	23	4	parsa	parsa	PROPN
ijtc-1129	23	5	,	,	PUNCT
ijtc-1129	23	6	2021	2021	NUM
ijtc-1129	23	7	)	)	PUNCT
ijtc-1129	24	1	indonesia	indonesia	PROPN
ijtc-1129	24	2	is	be	AUX
ijtc-1129	24	3	a	a	DET
ijtc-1129	24	4	country	country	NOUN
ijtc-1129	24	5	that	that	PRON
ijtc-1129	24	6	,	,	PUNCT
ijtc-1129	24	7	in	in	ADP
ijtc-1129	24	8	the	the	DET
ijtc-1129	24	9	order	order	NOUN
ijtc-1129	24	10	of	of	ADP
ijtc-1129	24	11	the	the	DET
ijtc-1129	24	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1129	24	13	mailto:nadhirahardiana@ecampus.ut.ac.id	mailto:nadhirahardiana@ecampus.ut.ac.id	NOUN
ijtc-1129	24	14	https://doi.org/10.61194/ijtc.v5i1.1129	https://doi.org/10.61194/ijtc.v5i1.1129	PROPN
ijtc-1129	24	15	analysis	analysis	NOUN
ijtc-1129	24	16	of	of	ADP
ijtc-1129	24	17	local	local	ADJ
ijtc-1129	24	18	tax	tax	NOUN
ijtc-1129	24	19	potential	potential	NOUN
ijtc-1129	24	20	of	of	ADP
ijtc-1129	24	21	ogan	ogan	PROPN
ijtc-1129	24	22	komering	komering	PROPN
ijtc-1129	24	23	ulu	ulu	PROPN
ijtc-1129	24	24	regency	regency	PROPN
ijtc-1129	24	25	zega	zega	PROPN
ijtc-1129	24	26	and	and	CCONJ
ijtc-1129	24	27	hardiana	hardiana	PROPN
ijtc-1129	24	28	293	293	NUM
ijtc-1129	24	29	|	|	ADV
ijtc-1129	24	30	ilomata	ilomata	VERB
ijtc-1129	24	31	international	international	ADJ
ijtc-1129	24	32	journal	journal	NOUN
ijtc-1129	24	33	of	of	ADP
ijtc-1129	24	34	tax	tax	PROPN
ijtc-1129	24	35	&	&	CCONJ
ijtc-1129	24	36	accounting	accounting	PROPN
ijtc-1129	24	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1129	24	38	law	law	NOUN
ijtc-1129	24	39	,	,	PUNCT
ijtc-1129	24	40	regulates	regulate	VERB
ijtc-1129	24	41	the	the	DET
ijtc-1129	24	42	definition	definition	NOUN
ijtc-1129	24	43	of	of	ADP
ijtc-1129	24	44	the	the	DET
ijtc-1129	24	45	taxpayer	taxpayer	NOUN
ijtc-1129	24	46	.	.	PUNCT
ijtc-1129	25	1	taxes	taxis	NOUN
ijtc-1129	25	2	are	be	AUX
ijtc-1129	25	3	regulated	regulate	VERB
ijtc-1129	25	4	in	in	ADP
ijtc-1129	25	5	article	article	NOUN
ijtc-1129	25	6	23a	23a	NOUN
ijtc-1129	25	7	of	of	ADP
ijtc-1129	25	8	the	the	DET
ijtc-1129	25	9	1945	1945	NUM
ijtc-1129	25	10	constitution	constitution	NOUN
ijtc-1129	25	11	of	of	ADP
ijtc-1129	25	12	the	the	DET
ijtc-1129	25	13	republic	republic	NOUN
ijtc-1129	25	14	of	of	ADP
ijtc-1129	25	15	indonesia	indonesia	PROPN
ijtc-1129	25	16	,	,	PUNCT
ijtc-1129	25	17	namely	namely	ADV
ijtc-1129	25	18	,	,	PUNCT
ijtc-1129	25	19	"	"	PUNCT
ijtc-1129	25	20	taxes	taxis	NOUN
ijtc-1129	25	21	and	and	CCONJ
ijtc-1129	25	22	other	other	ADJ
ijtc-1129	25	23	levies	levy	NOUN
ijtc-1129	25	24	that	that	PRON
ijtc-1129	25	25	are	be	AUX
ijtc-1129	25	26	coercive	coercive	ADJ
ijtc-1129	25	27	for	for	ADP
ijtc-1129	25	28	state	state	NOUN
ijtc-1129	25	29	needs	need	NOUN
ijtc-1129	25	30	are	be	AUX
ijtc-1129	25	31	regulated	regulate	VERB
ijtc-1129	25	32	by	by	ADP
ijtc-1129	25	33	law	law	NOUN
ijtc-1129	25	34	.	.	PUNCT
ijtc-1129	25	35	"	"	PUNCT
ijtc-1129	26	1	(	(	PUNCT
ijtc-1129	26	2	suparno	suparno	NOUN
ijtc-1129	26	3	,	,	PUNCT
ijtc-1129	26	4	2023	2023	NUM
ijtc-1129	26	5	)	)	PUNCT
ijtc-1129	26	6	the	the	DET
ijtc-1129	26	7	mandate	mandate	NOUN
ijtc-1129	26	8	has	have	AUX
ijtc-1129	26	9	been	be	AUX
ijtc-1129	26	10	carried	carry	VERB
ijtc-1129	26	11	out	out	ADP
ijtc-1129	26	12	through	through	ADP
ijtc-1129	26	13	the	the	DET
ijtc-1129	26	14	establishment	establishment	NOUN
ijtc-1129	26	15	of	of	ADP
ijtc-1129	26	16	several	several	ADJ
ijtc-1129	26	17	tax	tax	NOUN
ijtc-1129	26	18	laws	law	NOUN
ijtc-1129	26	19	,	,	PUNCT
ijtc-1129	26	20	one	one	NUM
ijtc-1129	26	21	of	of	ADP
ijtc-1129	26	22	which	which	PRON
ijtc-1129	26	23	is	be	AUX
ijtc-1129	26	24	law	law	NOUN
ijtc-1129	26	25	number	number	NOUN
ijtc-1129	26	26	6	6	NUM
ijtc-1129	26	27	of	of	ADP
ijtc-1129	26	28	1983	1983	NUM
ijtc-1129	26	29	concerning	concern	VERB
ijtc-1129	26	30	general	general	ADJ
ijtc-1129	26	31	provisions	provision	NOUN
ijtc-1129	26	32	and	and	CCONJ
ijtc-1129	26	33	tax	tax	NOUN
ijtc-1129	26	34	procedures	procedure	NOUN
ijtc-1129	26	35	as	as	SCONJ
ijtc-1129	26	36	amended	amend	VERB
ijtc-1129	26	37	several	several	ADJ
ijtc-1129	26	38	times	time	NOUN
ijtc-1129	26	39	,	,	PUNCT
ijtc-1129	26	40	most	most	ADV
ijtc-1129	26	41	recently	recently	ADV
ijtc-1129	26	42	by	by	ADP
ijtc-1129	26	43	law	law	NOUN
ijtc-1129	26	44	number	number	NOUN
ijtc-1129	26	45	7	7	NUM
ijtc-1129	26	46	of	of	ADP
ijtc-1129	26	47	2021	2021	NUM
ijtc-1129	26	48	concerning	concern	VERB
ijtc-1129	26	49	harmonization	harmonization	NOUN
ijtc-1129	26	50	of	of	ADP
ijtc-1129	26	51	tax	tax	NOUN
ijtc-1129	26	52	regulations	regulation	NOUN
ijtc-1129	26	53	(	(	PUNCT
ijtc-1129	26	54	kup	kup	PROPN
ijtc-1129	26	55	law	law	PROPN
ijtc-1129	26	56	)	)	PUNCT
ijtc-1129	26	57	.	.	PUNCT
ijtc-1129	27	1	(	(	PUNCT
ijtc-1129	27	2	barus	barus	NOUN
ijtc-1129	27	3	,	,	PUNCT
ijtc-1129	27	4	2022	2022	NUM
ijtc-1129	27	5	)	)	PUNCT
ijtc-1129	27	6	the	the	DET
ijtc-1129	27	7	principle	principle	NOUN
ijtc-1129	27	8	of	of	ADP
ijtc-1129	27	9	legality	legality	NOUN
ijtc-1129	27	10	aims	aim	VERB
ijtc-1129	27	11	to	to	PART
ijtc-1129	27	12	provide	provide	VERB
ijtc-1129	27	13	legal	legal	ADJ
ijtc-1129	27	14	protection	protection	NOUN
ijtc-1129	27	15	for	for	ADP
ijtc-1129	27	16	taxpayers	taxpayer	NOUN
ijtc-1129	27	17	when	when	SCONJ
ijtc-1129	27	18	the	the	DET
ijtc-1129	27	19	state	state	NOUN
ijtc-1129	27	20	requires	require	VERB
ijtc-1129	27	21	taxes	taxis	NOUN
ijtc-1129	27	22	.	.	PUNCT
ijtc-1129	28	1	tax	tax	NOUN
ijtc-1129	28	2	is	be	AUX
ijtc-1129	28	3	an	an	DET
ijtc-1129	28	4	agreement	agreement	NOUN
ijtc-1129	28	5	that	that	PRON
ijtc-1129	28	6	arises	arises	AUX
ijtc-1129	28	7	based	base	VERB
ijtc-1129	28	8	on	on	ADP
ijtc-1129	28	9	the	the	DET
ijtc-1129	28	10	law	law	NOUN
ijtc-1129	28	11	.	.	PUNCT
ijtc-1129	29	1	this	this	DET
ijtc-1129	29	2	agreement	agreement	NOUN
ijtc-1129	29	3	is	be	AUX
ijtc-1129	29	4	established	establish	VERB
ijtc-1129	29	5	between	between	ADP
ijtc-1129	29	6	the	the	DET
ijtc-1129	29	7	dpr	dpr	PROPN
ijtc-1129	29	8	and	and	CCONJ
ijtc-1129	29	9	the	the	DET
ijtc-1129	29	10	president	president	NOUN
ijtc-1129	29	11	because	because	SCONJ
ijtc-1129	29	12	the	the	DET
ijtc-1129	29	13	state	state	NOUN
ijtc-1129	29	14	needs	need	VERB
ijtc-1129	29	15	taxes	taxis	NOUN
ijtc-1129	29	16	to	to	PART
ijtc-1129	29	17	finance	finance	VERB
ijtc-1129	29	18	the	the	DET
ijtc-1129	29	19	administration	administration	NOUN
ijtc-1129	29	20	of	of	ADP
ijtc-1129	29	21	state	state	NOUN
ijtc-1129	29	22	governance	governance	NOUN
ijtc-1129	29	23	.	.	PUNCT
ijtc-1129	30	1	taxes	taxis	NOUN
ijtc-1129	30	2	stipulated	stipulate	VERB
ijtc-1129	30	3	in	in	ADP
ijtc-1129	30	4	the	the	DET
ijtc-1129	30	5	form	form	NOUN
ijtc-1129	30	6	of	of	ADP
ijtc-1129	30	7	the	the	DET
ijtc-1129	30	8	law	law	NOUN
ijtc-1129	30	9	have	have	VERB
ijtc-1129	30	10	a	a	DET
ijtc-1129	30	11	coercive	coercive	ADJ
ijtc-1129	30	12	nature	nature	NOUN
ijtc-1129	30	13	because	because	SCONJ
ijtc-1129	30	14	they	they	PRON
ijtc-1129	30	15	contain	contain	VERB
ijtc-1129	30	16	legal	legal	ADJ
ijtc-1129	30	17	sanctions	sanction	NOUN
ijtc-1129	30	18	in	in	ADP
ijtc-1129	30	19	the	the	DET
ijtc-1129	30	20	form	form	NOUN
ijtc-1129	30	21	of	of	ADP
ijtc-1129	30	22	administrative	administrative	ADJ
ijtc-1129	30	23	sanctions	sanction	NOUN
ijtc-1129	30	24	and	and	CCONJ
ijtc-1129	30	25	criminal	criminal	ADJ
ijtc-1129	30	26	sanctions	sanction	NOUN
ijtc-1129	30	27	.	.	PUNCT
ijtc-1129	31	1	(	(	PUNCT
ijtc-1129	31	2	nashirudin	nashirudin	PROPN
ijtc-1129	31	3	,	,	PUNCT
ijtc-1129	31	4	2023	2023	NUM
ijtc-1129	31	5	)	)	PUNCT
ijtc-1129	31	6	taxes	taxis	NOUN
ijtc-1129	31	7	are	be	AUX
ijtc-1129	31	8	a	a	DET
ijtc-1129	31	9	highly	highly	ADV
ijtc-1129	31	10	potential	potential	ADJ
ijtc-1129	31	11	alternative	alternative	NOUN
ijtc-1129	31	12	.	.	PUNCT
ijtc-1129	32	1	as	as	ADP
ijtc-1129	32	2	one	one	NUM
ijtc-1129	32	3	of	of	ADP
ijtc-1129	32	4	the	the	DET
ijtc-1129	32	5	very	very	ADV
ijtc-1129	32	6	potential	potential	ADJ
ijtc-1129	32	7	sources	source	NOUN
ijtc-1129	32	8	of	of	ADP
ijtc-1129	32	9	state	state	NOUN
ijtc-1129	32	10	revenue	revenue	NOUN
ijtc-1129	32	11	,	,	PUNCT
ijtc-1129	32	12	taxes	taxis	NOUN
ijtc-1129	32	13	are	be	AUX
ijtc-1129	32	14	an	an	DET
ijtc-1129	32	15	extremely	extremely	ADV
ijtc-1129	32	16	appropriate	appropriate	ADJ
ijtc-1129	32	17	choice	choice	NOUN
ijtc-1129	32	18	.	.	PUNCT
ijtc-1129	33	1	besides	besides	SCONJ
ijtc-1129	33	2	being	be	AUX
ijtc-1129	33	3	relatively	relatively	ADV
ijtc-1129	33	4	stable	stable	ADJ
ijtc-1129	33	5	in	in	ADP
ijtc-1129	33	6	amount	amount	NOUN
ijtc-1129	33	7	,	,	PUNCT
ijtc-1129	33	8	they	they	PRON
ijtc-1129	33	9	also	also	ADV
ijtc-1129	33	10	reflect	reflect	VERB
ijtc-1129	33	11	active	active	ADJ
ijtc-1129	33	12	participation	participation	NOUN
ijtc-1129	33	13	from	from	ADP
ijtc-1129	33	14	the	the	DET
ijtc-1129	33	15	community	community	NOUN
ijtc-1129	33	16	in	in	ADP
ijtc-1129	33	17	financing	finance	VERB
ijtc-1129	33	18	development	development	NOUN
ijtc-1129	33	19	.	.	PUNCT
ijtc-1129	34	1	(	(	PUNCT
ijtc-1129	34	2	mardiasmo	mardiasmo	NOUN
ijtc-1129	34	3	,	,	PUNCT
ijtc-1129	34	4	2011	2011	NUM
ijtc-1129	34	5	)	)	PUNCT
ijtc-1129	34	6	tax	tax	NOUN
ijtc-1129	34	7	classification	classification	NOUN
ijtc-1129	34	8	based	base	VERB
ijtc-1129	34	9	on	on	ADP
ijtc-1129	34	10	the	the	DET
ijtc-1129	34	11	collecting	collect	VERB
ijtc-1129	34	12	institution	institution	NOUN
ijtc-1129	34	13	is	be	AUX
ijtc-1129	34	14	divided	divide	VERB
ijtc-1129	34	15	into	into	ADP
ijtc-1129	34	16	two	two	NUM
ijtc-1129	34	17	,	,	PUNCT
ijtc-1129	34	18	namely	namely	ADV
ijtc-1129	34	19	taxes	taxis	NOUN
ijtc-1129	34	20	collected	collect	VERB
ijtc-1129	34	21	by	by	ADP
ijtc-1129	34	22	the	the	DET
ijtc-1129	34	23	central	central	ADJ
ijtc-1129	34	24	government	government	NOUN
ijtc-1129	34	25	and	and	CCONJ
ijtc-1129	34	26	taxes	taxis	NOUN
ijtc-1129	34	27	collected	collect	VERB
ijtc-1129	34	28	by	by	ADP
ijtc-1129	34	29	local	local	ADJ
ijtc-1129	34	30	governments	government	NOUN
ijtc-1129	34	31	.	.	PUNCT
ijtc-1129	35	1	the	the	DET
ijtc-1129	35	2	tax	tax	NOUN
ijtc-1129	35	3	collected	collect	VERB
ijtc-1129	35	4	by	by	ADP
ijtc-1129	35	5	the	the	DET
ijtc-1129	35	6	central	central	ADJ
ijtc-1129	35	7	government	government	NOUN
ijtc-1129	35	8	is	be	AUX
ijtc-1129	35	9	called	call	VERB
ijtc-1129	35	10	central	central	ADJ
ijtc-1129	35	11	used	use	VERB
ijtc-1129	35	12	to	to	PART
ijtc-1129	35	13	finance	finance	VERB
ijtc-1129	35	14	state	state	NOUN
ijtc-1129	35	15	expenditures	expenditure	NOUN
ijtc-1129	35	16	.	.	PUNCT
ijtc-1129	36	1	the	the	DET
ijtc-1129	36	2	tax	tax	NOUN
ijtc-1129	36	3	collected	collect	VERB
ijtc-1129	36	4	by	by	ADP
ijtc-1129	36	5	local	local	ADJ
ijtc-1129	36	6	governments	government	NOUN
ijtc-1129	36	7	is	be	AUX
ijtc-1129	36	8	called	call	VERB
ijtc-1129	36	9	local	local	ADJ
ijtc-1129	36	10	tax	tax	NOUN
ijtc-1129	36	11	,	,	PUNCT
ijtc-1129	36	12	which	which	PRON
ijtc-1129	36	13	is	be	AUX
ijtc-1129	36	14	a	a	DET
ijtc-1129	36	15	mandatory	mandatory	ADJ
ijtc-1129	36	16	levy	levy	NOUN
ijtc-1129	36	17	on	on	ADP
ijtc-1129	36	18	individuals	individual	NOUN
ijtc-1129	36	19	or	or	CCONJ
ijtc-1129	36	20	entities	entity	NOUN
ijtc-1129	36	21	imposed	impose	VERB
ijtc-1129	36	22	by	by	ADP
ijtc-1129	36	23	local	local	ADJ
ijtc-1129	36	24	governments	government	NOUN
ijtc-1129	36	25	without	without	ADP
ijtc-1129	36	26	directly	directly	ADV
ijtc-1129	36	27	balanced	balance	VERB
ijtc-1129	36	28	compensation	compensation	NOUN
ijtc-1129	36	29	.	.	PUNCT
ijtc-1129	37	1	it	it	PRON
ijtc-1129	37	2	can	can	AUX
ijtc-1129	37	3	be	be	AUX
ijtc-1129	37	4	enforced	enforce	VERB
ijtc-1129	37	5	based	base	VERB
ijtc-1129	37	6	on	on	ADP
ijtc-1129	37	7	prevailing	prevail	VERB
ijtc-1129	37	8	legislation	legislation	NOUN
ijtc-1129	37	9	and	and	CCONJ
ijtc-1129	37	10	is	be	AUX
ijtc-1129	37	11	used	use	VERB
ijtc-1129	37	12	to	to	PART
ijtc-1129	37	13	finance	finance	VERB
ijtc-1129	37	14	local	local	ADJ
ijtc-1129	37	15	government	government	NOUN
ijtc-1129	37	16	operations	operation	NOUN
ijtc-1129	37	17	and	and	CCONJ
ijtc-1129	37	18	regional	regional	ADJ
ijtc-1129	37	19	development	development	NOUN
ijtc-1129	37	20	.	.	PUNCT
ijtc-1129	38	1	(	(	PUNCT
ijtc-1129	38	2	prakosa	prakosa	NOUN
ijtc-1129	38	3	,	,	PUNCT
ijtc-1129	38	4	2005	2005	NUM
ijtc-1129	38	5	)	)	PUNCT
ijtc-1129	38	6	original	original	ADJ
ijtc-1129	38	7	regional	regional	ADJ
ijtc-1129	38	8	revenue	revenue	NOUN
ijtc-1129	38	9	(	(	PUNCT
ijtc-1129	38	10	pad	pad	NOUN
ijtc-1129	38	11	)	)	PUNCT
ijtc-1129	38	12	is	be	AUX
ijtc-1129	38	13	all	all	DET
ijtc-1129	38	14	regional	regional	ADJ
ijtc-1129	38	15	revenues	revenue	NOUN
ijtc-1129	38	16	sourced	source	VERB
ijtc-1129	38	17	from	from	ADP
ijtc-1129	38	18	the	the	DET
ijtc-1129	38	19	original	original	ADJ
ijtc-1129	38	20	regional	regional	ADJ
ijtc-1129	38	21	economy	economy	NOUN
ijtc-1129	38	22	,	,	PUNCT
ijtc-1129	38	23	consisting	consist	VERB
ijtc-1129	38	24	of	of	ADP
ijtc-1129	38	25	regional	regional	ADJ
ijtc-1129	38	26	taxes	taxis	NOUN
ijtc-1129	38	27	,	,	PUNCT
ijtc-1129	38	28	regional	regional	ADJ
ijtc-1129	38	29	levies	levy	NOUN
ijtc-1129	38	30	,	,	PUNCT
ijtc-1129	38	31	results	result	NOUN
ijtc-1129	38	32	from	from	ADP
ijtc-1129	38	33	the	the	DET
ijtc-1129	38	34	management	management	NOUN
ijtc-1129	38	35	of	of	ADP
ijtc-1129	38	36	separated	separate	VERB
ijtc-1129	38	37	regional	regional	ADJ
ijtc-1129	38	38	assets	asset	NOUN
ijtc-1129	38	39	,	,	PUNCT
ijtc-1129	38	40	and	and	CCONJ
ijtc-1129	38	41	other	other	ADJ
ijtc-1129	38	42	revenues	revenue	NOUN
ijtc-1129	38	43	.	.	PUNCT
ijtc-1129	39	1	(	(	PUNCT
ijtc-1129	39	2	hendrayanti	hendrayanti	PROPN
ijtc-1129	39	3	&	&	CCONJ
ijtc-1129	39	4	sari	sari	NOUN
ijtc-1129	39	5	,	,	PUNCT
ijtc-1129	39	6	2023	2023	NUM
ijtc-1129	39	7	;	;	PUNCT
ijtc-1129	39	8	abdullah	abdullah	PROPN
ijtc-1129	39	9	et	et	PROPN
ijtc-1129	39	10	al	al	PROPN
ijtc-1129	39	11	.	.	PROPN
ijtc-1129	39	12	,	,	PUNCT
ijtc-1129	39	13	2021	2021	NUM
ijtc-1129	39	14	;	;	PUNCT
ijtc-1129	39	15	syahputra	syahputra	PROPN
ijtc-1129	39	16	et	et	PROPN
ijtc-1129	39	17	al	al	PROPN
ijtc-1129	39	18	.	.	PROPN
ijtc-1129	39	19	,	,	PUNCT
ijtc-1129	39	20	2021	2021	NUM
ijtc-1129	39	21	;	;	PUNCT
ijtc-1129	39	22	mamonto	mamonto	PROPN
ijtc-1129	39	23	et	et	PROPN
ijtc-1129	39	24	al	al	PROPN
ijtc-1129	39	25	.	.	PROPN
ijtc-1129	39	26	,	,	PUNCT
ijtc-1129	39	27	2015	2015	NUM
ijtc-1129	39	28	)	)	PUNCT
ijtc-1129	39	29	one	one	NUM
ijtc-1129	39	30	of	of	ADP
ijtc-1129	39	31	the	the	DET
ijtc-1129	39	32	local	local	ADJ
ijtc-1129	39	33	taxes	taxis	NOUN
ijtc-1129	39	34	that	that	PRON
ijtc-1129	39	35	positively	positively	ADV
ijtc-1129	39	36	impacts	impact	VERB
ijtc-1129	39	37	regional	regional	ADJ
ijtc-1129	39	38	original	original	ADJ
ijtc-1129	39	39	revenue	revenue	NOUN
ijtc-1129	39	40	is	be	AUX
ijtc-1129	39	41	the	the	DET
ijtc-1129	39	42	fees	fee	NOUN
ijtc-1129	39	43	for	for	ADP
ijtc-1129	39	44	acquisition	acquisition	NOUN
ijtc-1129	39	45	of	of	ADP
ijtc-1129	39	46	rights	right	NOUN
ijtc-1129	39	47	on	on	ADP
ijtc-1129	39	48	land	land	NOUN
ijtc-1129	39	49	and	and	CCONJ
ijtc-1129	39	50	buildings	building	NOUN
ijtc-1129	39	51	,	,	PUNCT
ijtc-1129	39	52	hereinafter	hereinafter	NOUN
ijtc-1129	39	53	referred	refer	VERB
ijtc-1129	39	54	to	to	ADP
ijtc-1129	39	55	as	as	ADP
ijtc-1129	39	56	bphtb	bphtb	ADV
ijtc-1129	39	57	.	.	PUNCT
ijtc-1129	40	1	(	(	PUNCT
ijtc-1129	40	2	anjani	anjani	X
ijtc-1129	40	3	et	et	PROPN
ijtc-1129	40	4	al	al	PROPN
ijtc-1129	40	5	.	.	PROPN
ijtc-1129	40	6	,	,	PUNCT
ijtc-1129	40	7	2018	2018	NUM
ijtc-1129	40	8	;	;	PUNCT
ijtc-1129	40	9	siahaan	siahaan	PROPN
ijtc-1129	40	10	,	,	PUNCT
ijtc-1129	40	11	2005	2005	NUM
ijtc-1129	40	12	)	)	PUNCT
ijtc-1129	40	13	article	article	NOUN
ijtc-1129	40	14	2	2	NUM
ijtc-1129	40	15	letter	letter	NOUN
ijtc-1129	40	16	a	a	DET
ijtc-1129	40	17	number	number	NOUN
ijtc-1129	40	18	(	(	PUNCT
ijtc-1129	40	19	1	1	NUM
ijtc-1129	40	20	)	)	PUNCT
ijtc-1129	40	21	20	20	NUM
ijtc-1129	40	22	of	of	ADP
ijtc-1129	40	23	2000	2000	NUM
ijtc-1129	40	24	concerning	concern	VERB
ijtc-1129	40	25	amendments	amendment	NOUN
ijtc-1129	40	26	to	to	PART
ijtc-1129	40	27	law	law	NOUN
ijtc-1129	40	28	number	number	NOUN
ijtc-1129	40	29	21	21	NUM
ijtc-1129	40	30	of	of	ADP
ijtc-1129	40	31	1997	1997	NUM
ijtc-1129	40	32	concerning	concern	VERB
ijtc-1129	40	33	bphtb	bphtb	NOUN
ijtc-1129	40	34	.	.	PUNCT
ijtc-1129	41	1	initially	initially	ADV
ijtc-1129	41	2	bphtb	bphtb	ADV
ijtc-1129	41	3	was	be	AUX
ijtc-1129	41	4	collected	collect	VERB
ijtc-1129	41	5	by	by	ADP
ijtc-1129	41	6	the	the	DET
ijtc-1129	41	7	central	central	ADJ
ijtc-1129	41	8	government	government	NOUN
ijtc-1129	41	9	and	and	CCONJ
ijtc-1129	41	10	deposited	deposit	VERB
ijtc-1129	41	11	with	with	ADP
ijtc-1129	41	12	the	the	DET
ijtc-1129	41	13	central	central	ADJ
ijtc-1129	41	14	government	government	NOUN
ijtc-1129	41	15	treasury	treasury	NOUN
ijtc-1129	41	16	and	and	CCONJ
ijtc-1129	41	17	the	the	DET
ijtc-1129	41	18	state	state	NOUN
ijtc-1129	41	19	expenditure	expenditure	NOUN
ijtc-1129	41	20	budget	budget	NOUN
ijtc-1129	41	21	based	base	VERB
ijtc-1129	41	22	on	on	ADP
ijtc-1129	41	23	the	the	DET
ijtc-1129	41	24	a	a	DET
ijtc-1129	41	25	quo	quo	NOUN
ijtc-1129	41	26	law	law	NOUN
ijtc-1129	41	27	,	,	PUNCT
ijtc-1129	41	28	but	but	CCONJ
ijtc-1129	41	29	with	with	ADP
ijtc-1129	41	30	the	the	DET
ijtc-1129	41	31	issuance	issuance	NOUN
ijtc-1129	41	32	of	of	ADP
ijtc-1129	41	33	law	law	NOUN
ijtc-1129	41	34	number	number	NOUN
ijtc-1129	41	35	28	28	NUM
ijtc-1129	41	36	of	of	ADP
ijtc-1129	41	37	2009	2009	NUM
ijtc-1129	41	38	concerning	concern	VERB
ijtc-1129	41	39	regional	regional	ADJ
ijtc-1129	41	40	taxes	taxis	NOUN
ijtc-1129	41	41	and	and	CCONJ
ijtc-1129	41	42	regional	regional	ADJ
ijtc-1129	41	43	levies	levy	NOUN
ijtc-1129	41	44	(	(	PUNCT
ijtc-1129	41	45	hereinafter	hereinafter	NOUN
ijtc-1129	41	46	abbreviated	abbreviate	VERB
ijtc-1129	41	47	as	as	ADP
ijtc-1129	41	48	"	"	PUNCT
ijtc-1129	41	49	pdrd	pdrd	ADJ
ijtc-1129	41	50	law	law	NOUN
ijtc-1129	41	51	"	"	PUNCT
ijtc-1129	41	52	)	)	PUNCT
ijtc-1129	41	53	mandates	mandate	NOUN
ijtc-1129	41	54	that	that	PRON
ijtc-1129	41	55	bphtb	bphtb	ADV
ijtc-1129	41	56	be	be	AUX
ijtc-1129	41	57	included	include	VERB
ijtc-1129	41	58	in	in	ADP
ijtc-1129	41	59	the	the	DET
ijtc-1129	41	60	regency	regency	PROPN
ijtc-1129	41	61	/	/	SYM
ijtc-1129	41	62	city	city	PROPN
ijtc-1129	41	63	regional	regional	ADJ
ijtc-1129	41	64	tax	tax	NOUN
ijtc-1129	41	65	collection	collection	NOUN
ijtc-1129	41	66	,	,	PUNCT
ijtc-1129	41	67	which	which	PRON
ijtc-1129	41	68	is	be	AUX
ijtc-1129	41	69	deposited	deposit	VERB
ijtc-1129	41	70	to	to	ADP
ijtc-1129	41	71	the	the	DET
ijtc-1129	41	72	regional	regional	ADJ
ijtc-1129	41	73	government	government	NOUN
ijtc-1129	41	74	cash	cash	NOUN
ijtc-1129	41	75	in	in	ADP
ijtc-1129	41	76	the	the	DET
ijtc-1129	41	77	regency	regency	PROPN
ijtc-1129	41	78	/	/	SYM
ijtc-1129	41	79	city	city	NOUN
ijtc-1129	41	80	expenditure	expenditure	NOUN
ijtc-1129	41	81	budget	budget	NOUN
ijtc-1129	41	82	.	.	PUNCT
ijtc-1129	42	1	in	in	ADP
ijtc-1129	42	2	addition	addition	NOUN
ijtc-1129	42	3	,	,	PUNCT
ijtc-1129	42	4	bphtb	bphtb	ADP
ijtc-1129	42	5	payment	payment	NOUN
ijtc-1129	42	6	is	be	AUX
ijtc-1129	42	7	one	one	NUM
ijtc-1129	42	8	of	of	ADP
ijtc-1129	42	9	the	the	DET
ijtc-1129	42	10	conditions	condition	NOUN
ijtc-1129	42	11	that	that	PRON
ijtc-1129	42	12	must	must	AUX
ijtc-1129	42	13	be	be	AUX
ijtc-1129	42	14	done	do	VERB
ijtc-1129	42	15	to	to	PART
ijtc-1129	42	16	do	do	VERB
ijtc-1129	42	17	the	the	DET
ijtc-1129	42	18	name	name	NOUN
ijtc-1129	42	19	.	.	PUNCT
ijtc-1129	43	1	(	(	PUNCT
ijtc-1129	43	2	redi	redi	PROPN
ijtc-1129	43	3	&	&	CCONJ
ijtc-1129	43	4	ardiana	ardiana	PROPN
ijtc-1129	43	5	,	,	PUNCT
ijtc-1129	43	6	2020	2020	NUM
ijtc-1129	43	7	)	)	PUNCT
ijtc-1129	43	8	the	the	DET
ijtc-1129	43	9	transfer	transfer	NOUN
ijtc-1129	43	10	of	of	ADP
ijtc-1129	43	11	bphtb	bphtb	ADJ
ijtc-1129	43	12	tax	tax	NOUN
ijtc-1129	43	13	collection	collection	NOUN
ijtc-1129	43	14	authority	authority	NOUN
ijtc-1129	43	15	to	to	ADP
ijtc-1129	43	16	regional	regional	ADJ
ijtc-1129	43	17	governments	government	NOUN
ijtc-1129	43	18	is	be	AUX
ijtc-1129	43	19	a	a	DET
ijtc-1129	43	20	policy	policy	NOUN
ijtc-1129	43	21	of	of	ADP
ijtc-1129	43	22	fiscal	fiscal	ADJ
ijtc-1129	43	23	decentralization	decentralization	NOUN
ijtc-1129	43	24	in	in	ADP
ijtc-1129	43	25	the	the	DET
ijtc-1129	43	26	context	context	NOUN
ijtc-1129	43	27	of	of	ADP
ijtc-1129	43	28	strengthening	strengthen	VERB
ijtc-1129	43	29	local	local	ADJ
ijtc-1129	43	30	taxing	tax	VERB
ijtc-1129	43	31	power	power	NOUN
ijtc-1129	43	32	.	.	PUNCT
ijtc-1129	44	1	(	(	PUNCT
ijtc-1129	44	2	nugroho	nugroho	NOUN
ijtc-1129	44	3	et	et	PROPN
ijtc-1129	44	4	al	al	PROPN
ijtc-1129	44	5	.	.	PROPN
ijtc-1129	44	6	,	,	PUNCT
ijtc-1129	44	7	2023	2023	NUM
ijtc-1129	44	8	)	)	PUNCT
ijtc-1129	44	9	the	the	DET
ijtc-1129	44	10	subject	subject	NOUN
ijtc-1129	44	11	of	of	ADP
ijtc-1129	44	12	bphtb	bphtb	ADV
ijtc-1129	44	13	is	be	AUX
ijtc-1129	44	14	individuals	individual	NOUN
ijtc-1129	44	15	or	or	CCONJ
ijtc-1129	44	16	entities	entity	NOUN
ijtc-1129	44	17	acquiring	acquire	VERB
ijtc-1129	44	18	rights	right	NOUN
ijtc-1129	44	19	to	to	ADP
ijtc-1129	44	20	land	land	NOUN
ijtc-1129	44	21	and/or	and/or	CCONJ
ijtc-1129	44	22	buildings	building	NOUN
ijtc-1129	44	23	,	,	PUNCT
ijtc-1129	44	24	as	as	SCONJ
ijtc-1129	44	25	stipulated	stipulate	VERB
ijtc-1129	44	26	in	in	ADP
ijtc-1129	44	27	article	article	NOUN
ijtc-1129	44	28	86	86	NUM
ijtc-1129	44	29	of	of	ADP
ijtc-1129	44	30	the	the	DET
ijtc-1129	44	31	law	law	NOUN
ijtc-1129	44	32	on	on	ADP
ijtc-1129	44	33	regional	regional	ADJ
ijtc-1129	44	34	taxes	taxis	NOUN
ijtc-1129	44	35	and	and	CCONJ
ijtc-1129	44	36	regional	regional	ADJ
ijtc-1129	44	37	retribution	retribution	NOUN
ijtc-1129	44	38	.	.	PUNCT
ijtc-1129	45	1	bphtb	bphtb	ADV
ijtc-1129	45	2	is	be	AUX
ijtc-1129	45	3	imposed	impose	VERB
ijtc-1129	45	4	on	on	ADP
ijtc-1129	45	5	every	every	DET
ijtc-1129	45	6	acquisition	acquisition	NOUN
ijtc-1129	45	7	of	of	ADP
ijtc-1129	45	8	rights	right	NOUN
ijtc-1129	45	9	to	to	ADP
ijtc-1129	45	10	land	land	NOUN
ijtc-1129	45	11	and/or	and/or	CCONJ
ijtc-1129	45	12	buildings	building	NOUN
ijtc-1129	45	13	in	in	ADP
ijtc-1129	45	14	indonesia	indonesia	PROPN
ijtc-1129	45	15	,	,	PUNCT
ijtc-1129	45	16	whether	whether	SCONJ
ijtc-1129	45	17	it	it	PRON
ijtc-1129	45	18	involves	involve	VERB
ijtc-1129	45	19	the	the	DET
ijtc-1129	45	20	transfer	transfer	NOUN
ijtc-1129	45	21	of	of	ADP
ijtc-1129	45	22	rights	right	NOUN
ijtc-1129	45	23	from	from	ADP
ijtc-1129	45	24	one	one	NUM
ijtc-1129	45	25	party	party	NOUN
ijtc-1129	45	26	to	to	ADP
ijtc-1129	45	27	another	another	PRON
ijtc-1129	45	28	or	or	CCONJ
ijtc-1129	45	29	the	the	DET
ijtc-1129	45	30	government	government	NOUN
ijtc-1129	45	31	's	's	PART
ijtc-1129	45	32	acquisition	acquisition	NOUN
ijtc-1129	45	33	from	from	ADP
ijtc-1129	45	34	individuals	individual	NOUN
ijtc-1129	45	35	or	or	CCONJ
ijtc-1129	45	36	entities	entity	NOUN
ijtc-1129	45	37	.	.	PUNCT
ijtc-1129	46	1	according	accord	VERB
ijtc-1129	46	2	to	to	ADP
ijtc-1129	46	3	wibhawa	wibhawa	PROPN
ijtc-1129	46	4	(	(	PUNCT
ijtc-1129	46	5	2023	2023	NUM
ijtc-1129	46	6	)	)	PUNCT
ijtc-1129	46	7	,	,	PUNCT
ijtc-1129	46	8	tax	tax	NOUN
ijtc-1129	46	9	objects	object	NOUN
ijtc-1129	46	10	related	relate	VERB
ijtc-1129	46	11	to	to	ADP
ijtc-1129	46	12	bphtb	bphtb	ADV
ijtc-1129	46	13	are	be	AUX
ijtc-1129	46	14	as	as	SCONJ
ijtc-1129	46	15	follows	follow	VERB
ijtc-1129	46	16	:	:	PUNCT
ijtc-1129	46	17	1	1	X
ijtc-1129	46	18	.	.	X
ijtc-1129	46	19	acquisition	acquisition	NOUN
ijtc-1129	46	20	of	of	ADP
ijtc-1129	46	21	land	land	NOUN
ijtc-1129	46	22	and/or	and/or	CCONJ
ijtc-1129	46	23	building	building	NOUN
ijtc-1129	46	24	rights	right	NOUN
ijtc-1129	46	25	.	.	PUNCT
ijtc-1129	47	1	2	2	X
ijtc-1129	47	2	.	.	X
ijtc-1129	47	3	transfer	transfer	NOUN
ijtc-1129	47	4	of	of	ADP
ijtc-1129	47	5	rights	right	NOUN
ijtc-1129	47	6	due	due	ADJ
ijtc-1129	47	7	to	to	ADP
ijtc-1129	47	8	:	:	PUNCT
ijtc-1129	47	9	sale	sale	NOUN
ijtc-1129	47	10	and	and	CCONJ
ijtc-1129	47	11	purchase	purchase	NOUN
ijtc-1129	47	12	,	,	PUNCT
ijtc-1129	47	13	exchange	exchange	NOUN
ijtc-1129	47	14	,	,	PUNCT
ijtc-1129	47	15	grants	grant	NOUN
ijtc-1129	47	16	,	,	PUNCT
ijtc-1129	47	17	bequests	bequest	NOUN
ijtc-1129	47	18	,	,	PUNCT
ijtc-1129	47	19	inclusion	inclusion	NOUN
ijtc-1129	47	20	in	in	ADP
ijtc-1129	47	21	a	a	DET
ijtc-1129	47	22	company	company	NOUN
ijtc-1129	47	23	or	or	CCONJ
ijtc-1129	47	24	other	other	ADJ
ijtc-1129	47	25	legal	legal	ADJ
ijtc-1129	47	26	entity	entity	NOUN
ijtc-1129	47	27	,	,	PUNCT
ijtc-1129	47	28	separation	separation	NOUN
ijtc-1129	47	29	of	of	ADP
ijtc-1129	47	30	rights	right	NOUN
ijtc-1129	47	31	resulting	result	VERB
ijtc-1129	47	32	in	in	ADP
ijtc-1129	47	33	a	a	DET
ijtc-1129	47	34	transfer	transfer	NOUN
ijtc-1129	47	35	,	,	PUNCT
ijtc-1129	47	36	appointment	appointment	NOUN
ijtc-1129	47	37	of	of	ADP
ijtc-1129	47	38	a	a	DET
ijtc-1129	47	39	buyer	buyer	NOUN
ijtc-1129	47	40	in	in	ADP
ijtc-1129	47	41	an	an	DET
ijtc-1129	47	42	auction	auction	NOUN
ijtc-1129	47	43	,	,	PUNCT
ijtc-1129	47	44	implementation	implementation	NOUN
ijtc-1129	47	45	of	of	ADP
ijtc-1129	47	46	a	a	DET
ijtc-1129	47	47	judge	judge	NOUN
ijtc-1129	47	48	’s	’s	PART
ijtc-1129	47	49	decision	decision	NOUN
ijtc-1129	47	50	that	that	PRON
ijtc-1129	47	51	has	have	VERB
ijtc-1129	47	52	permanent	permanent	ADJ
ijtc-1129	47	53	legal	legal	ADJ
ijtc-1129	47	54	force	force	NOUN
ijtc-1129	47	55	,	,	PUNCT
ijtc-1129	47	56	business	business	NOUN
ijtc-1129	47	57	merger	merger	NOUN
ijtc-1129	47	58	,	,	PUNCT
ijtc-1129	47	59	business	business	NOUN
ijtc-1129	47	60	consolidation	consolidation	NOUN
ijtc-1129	47	61	,	,	PUNCT
ijtc-1129	47	62	expansion	expansion	NOUN
ijtc-1129	47	63	of	of	ADP
ijtc-1129	47	64	business	business	NOUN
ijtc-1129	47	65	or	or	CCONJ
ijtc-1129	47	66	gifts	gift	NOUN
ijtc-1129	47	67	.	.	PUNCT
ijtc-1129	48	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1129	48	2	analysis	analysis	NOUN
ijtc-1129	48	3	of	of	ADP
ijtc-1129	48	4	local	local	ADJ
ijtc-1129	48	5	tax	tax	NOUN
ijtc-1129	48	6	potential	potential	NOUN
ijtc-1129	48	7	of	of	ADP
ijtc-1129	48	8	ogan	ogan	PROPN
ijtc-1129	48	9	komering	komering	PROPN
ijtc-1129	48	10	ulu	ulu	PROPN
ijtc-1129	48	11	regency	regency	PROPN
ijtc-1129	48	12	zega	zega	PROPN
ijtc-1129	48	13	and	and	CCONJ
ijtc-1129	48	14	hardiana	hardiana	PROPN
ijtc-1129	48	15	294	294	NUM
ijtc-1129	48	16	|	|	ADV
ijtc-1129	48	17	ilomata	ilomata	PROPN
ijtc-1129	48	18	international	international	ADJ
ijtc-1129	48	19	journal	journal	NOUN
ijtc-1129	48	20	of	of	ADP
ijtc-1129	48	21	tax	tax	PROPN
ijtc-1129	48	22	&	&	CCONJ
ijtc-1129	48	23	accounting	account	VERB
ijtc-1129	48	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1129	48	25	3	3	NUM
ijtc-1129	48	26	.	.	PUNCT
ijtc-1129	49	1	granting	grant	VERB
ijtc-1129	49	2	of	of	ADP
ijtc-1129	49	3	new	new	ADJ
ijtc-1129	49	4	rights	right	NOUN
ijtc-1129	49	5	due	due	ADJ
ijtc-1129	49	6	to	to	ADP
ijtc-1129	49	7	:	:	PUNCT
ijtc-1129	49	8	continuation	continuation	NOUN
ijtc-1129	49	9	of	of	ADP
ijtc-1129	49	10	release	release	NOUN
ijtc-1129	49	11	of	of	ADP
ijtc-1129	49	12	rights	right	NOUN
ijtc-1129	49	13	or	or	CCONJ
ijtc-1129	49	14	other	other	ADJ
ijtc-1129	49	15	than	than	ADP
ijtc-1129	49	16	release	release	NOUN
ijtc-1129	49	17	of	of	ADP
ijtc-1129	49	18	rights	right	NOUN
ijtc-1129	49	19	.	.	PUNCT
ijtc-1129	50	1	4	4	X
ijtc-1129	50	2	.	.	X
ijtc-1129	50	3	land	land	NOUN
ijtc-1129	50	4	rights	right	NOUN
ijtc-1129	50	5	are	be	AUX
ijtc-1129	50	6	property	property	NOUN
ijtc-1129	50	7	rights	right	NOUN
ijtc-1129	50	8	,	,	PUNCT
ijtc-1129	50	9	business	business	NOUN
ijtc-1129	50	10	use	use	NOUN
ijtc-1129	50	11	rights	right	NOUN
ijtc-1129	50	12	,	,	PUNCT
ijtc-1129	50	13	building	build	VERB
ijtc-1129	50	14	use	use	NOUN
ijtc-1129	50	15	rights	right	NOUN
ijtc-1129	50	16	,	,	PUNCT
ijtc-1129	50	17	usufructuary	usufructuary	ADJ
ijtc-1129	50	18	rights	right	NOUN
ijtc-1129	50	19	,	,	PUNCT
ijtc-1129	50	20	ownership	ownership	NOUN
ijtc-1129	50	21	rights	right	NOUN
ijtc-1129	50	22	to	to	ADP
ijtc-1129	50	23	flats	flat	NOUN
ijtc-1129	50	24	and	and	CCONJ
ijtc-1129	50	25	management	management	NOUN
ijtc-1129	50	26	rights	right	NOUN
ijtc-1129	50	27	.	.	PUNCT
ijtc-1129	51	1	according	accord	VERB
ijtc-1129	51	2	to	to	ADP
ijtc-1129	51	3	article	article	NOUN
ijtc-1129	51	4	87	87	NUM
ijtc-1129	51	5	of	of	ADP
ijtc-1129	51	6	the	the	DET
ijtc-1129	51	7	law	law	NOUN
ijtc-1129	51	8	on	on	ADP
ijtc-1129	51	9	regional	regional	ADJ
ijtc-1129	51	10	taxes	taxis	NOUN
ijtc-1129	51	11	and	and	CCONJ
ijtc-1129	51	12	regional	regional	ADJ
ijtc-1129	51	13	retribution	retribution	NOUN
ijtc-1129	51	14	,	,	PUNCT
ijtc-1129	51	15	the	the	DET
ijtc-1129	51	16	basis	basis	NOUN
ijtc-1129	51	17	for	for	ADP
ijtc-1129	51	18	bphtb	bphtb	ADJ
ijtc-1129	51	19	taxation	taxation	NOUN
ijtc-1129	51	20	is	be	AUX
ijtc-1129	51	21	the	the	DET
ijtc-1129	51	22	tax	tax	NOUN
ijtc-1129	51	23	object	object	NOUN
ijtc-1129	51	24	acquisition	acquisition	NOUN
ijtc-1129	51	25	value	value	NOUN
ijtc-1129	51	26	(	(	PUNCT
ijtc-1129	51	27	npolp	npolp	NOUN
ijtc-1129	51	28	)	)	PUNCT
ijtc-1129	51	29	.	.	PUNCT
ijtc-1129	52	1	the	the	DET
ijtc-1129	52	2	tariff	tariff	NOUN
ijtc-1129	52	3	for	for	ADP
ijtc-1129	52	4	bphtb	bphtb	ADV
ijtc-1129	52	5	is	be	AUX
ijtc-1129	52	6	uniformly	uniformly	ADV
ijtc-1129	52	7	set	set	VERB
ijtc-1129	52	8	at	at	ADP
ijtc-1129	52	9	5	5	NUM
ijtc-1129	52	10	%	%	NOUN
ijtc-1129	52	11	,	,	PUNCT
ijtc-1129	52	12	as	as	SCONJ
ijtc-1129	52	13	stipulated	stipulate	VERB
ijtc-1129	52	14	in	in	ADP
ijtc-1129	52	15	article	article	NOUN
ijtc-1129	52	16	88	88	NUM
ijtc-1129	52	17	of	of	ADP
ijtc-1129	52	18	the	the	DET
ijtc-1129	52	19	law	law	NOUN
ijtc-1129	52	20	on	on	ADP
ijtc-1129	52	21	regional	regional	ADJ
ijtc-1129	52	22	taxes	taxis	NOUN
ijtc-1129	52	23	and	and	CCONJ
ijtc-1129	52	24	regional	regional	ADJ
ijtc-1129	52	25	retribution	retribution	NOUN
ijtc-1129	52	26	.	.	PUNCT
ijtc-1129	53	1	thus	thus	ADV
ijtc-1129	53	2	,	,	PUNCT
ijtc-1129	53	3	the	the	DET
ijtc-1129	53	4	amount	amount	NOUN
ijtc-1129	53	5	of	of	ADP
ijtc-1129	53	6	bphtb	bphtb	NOUN
ijtc-1129	53	7	payable	payable	ADJ
ijtc-1129	53	8	is	be	AUX
ijtc-1129	53	9	calculated	calculate	VERB
ijtc-1129	53	10	as	as	ADP
ijtc-1129	53	11	5	5	NUM
ijtc-1129	53	12	%	%	NOUN
ijtc-1129	53	13	of	of	ADP
ijtc-1129	53	14	npolp	npolp	NOUN
ijtc-1129	53	15	.	.	PUNCT
ijtc-1129	54	1	in	in	ADP
ijtc-1129	54	2	conclusion	conclusion	NOUN
ijtc-1129	54	3	,	,	PUNCT
ijtc-1129	54	4	based	base	VERB
ijtc-1129	54	5	on	on	ADP
ijtc-1129	54	6	the	the	DET
ijtc-1129	54	7	provisions	provision	NOUN
ijtc-1129	54	8	of	of	ADP
ijtc-1129	54	9	article	article	NOUN
ijtc-1129	54	10	88	88	NUM
ijtc-1129	54	11	of	of	ADP
ijtc-1129	54	12	the	the	DET
ijtc-1129	54	13	law	law	NOUN
ijtc-1129	54	14	on	on	ADP
ijtc-1129	54	15	regional	regional	ADJ
ijtc-1129	54	16	taxes	taxis	NOUN
ijtc-1129	54	17	and	and	CCONJ
ijtc-1129	54	18	regional	regional	ADJ
ijtc-1129	54	19	retribution	retribution	NOUN
ijtc-1129	54	20	,	,	PUNCT
ijtc-1129	54	21	bphtb	bphtb	ADV
ijtc-1129	54	22	is	be	AUX
ijtc-1129	54	23	taxed	tax	VERB
ijtc-1129	54	24	based	base	VERB
ijtc-1129	54	25	on	on	ADP
ijtc-1129	54	26	the	the	DET
ijtc-1129	54	27	transaction	transaction	NOUN
ijtc-1129	54	28	value	value	NOUN
ijtc-1129	54	29	or	or	CCONJ
ijtc-1129	54	30	land	land	NOUN
ijtc-1129	54	31	value	value	NOUN
ijtc-1129	54	32	exceeding	exceed	VERB
ijtc-1129	54	33	60,000,000	60,000,000	NUM
ijtc-1129	54	34	idr	idr	NOUN
ijtc-1129	54	35	,	,	PUNCT
ijtc-1129	54	36	with	with	ADP
ijtc-1129	54	37	a	a	DET
ijtc-1129	54	38	fixed	fix	VERB
ijtc-1129	54	39	tax	tax	NOUN
ijtc-1129	54	40	rate	rate	NOUN
ijtc-1129	54	41	of	of	ADP
ijtc-1129	54	42	5	5	NUM
ijtc-1129	54	43	%	%	NOUN
ijtc-1129	54	44	.	.	PUNCT
ijtc-1129	55	1	however	however	ADV
ijtc-1129	55	2	,	,	PUNCT
ijtc-1129	55	3	the	the	DET
ijtc-1129	55	4	provisions	provision	NOUN
ijtc-1129	55	5	of	of	ADP
ijtc-1129	55	6	article	article	NOUN
ijtc-1129	55	7	95(1	95(1	NOUN
ijtc-1129	55	8	)	)	PUNCT
ijtc-1129	55	9	of	of	ADP
ijtc-1129	55	10	law	law	NOUN
ijtc-1129	55	11	no	no	INTJ
ijtc-1129	55	12	.	.	PROPN
ijtc-1129	55	13	28	28	NUM
ijtc-1129	55	14	of	of	ADP
ijtc-1129	55	15	2009	2009	NUM
ijtc-1129	55	16	stipulate	stipulate	NOUN
ijtc-1129	55	17	that	that	SCONJ
ijtc-1129	55	18	taxes	taxis	NOUN
ijtc-1129	55	19	must	must	AUX
ijtc-1129	55	20	be	be	AUX
ijtc-1129	55	21	determined	determine	VERB
ijtc-1129	55	22	in	in	ADP
ijtc-1129	55	23	advance	advance	NOUN
ijtc-1129	55	24	by	by	ADP
ijtc-1129	55	25	regional	regional	ADJ
ijtc-1129	55	26	regulations	regulation	NOUN
ijtc-1129	55	27	(	(	PUNCT
ijtc-1129	55	28	perda	perda	PROPN
ijtc-1129	55	29	)	)	PUNCT
ijtc-1129	55	30	.	.	PUNCT
ijtc-1129	56	1	based	base	VERB
ijtc-1129	56	2	on	on	ADP
ijtc-1129	56	3	this	this	PRON
ijtc-1129	56	4	,	,	PUNCT
ijtc-1129	56	5	local	local	ADJ
ijtc-1129	56	6	governments	government	NOUN
ijtc-1129	56	7	must	must	AUX
ijtc-1129	56	8	first	first	ADV
ijtc-1129	56	9	establish	establish	VERB
ijtc-1129	56	10	regional	regional	ADJ
ijtc-1129	56	11	regulations	regulation	NOUN
ijtc-1129	56	12	governing	govern	VERB
ijtc-1129	56	13	bphtb	bphtb	ADV
ijtc-1129	56	14	.	.	PUNCT
ijtc-1129	57	1	in	in	ADP
ijtc-1129	57	2	the	the	DET
ijtc-1129	57	3	absence	absence	NOUN
ijtc-1129	57	4	of	of	ADP
ijtc-1129	57	5	local	local	ADJ
ijtc-1129	57	6	government	government	NOUN
ijtc-1129	57	7	regulations	regulation	NOUN
ijtc-1129	57	8	,	,	PUNCT
ijtc-1129	57	9	local	local	ADJ
ijtc-1129	57	10	governments	government	NOUN
ijtc-1129	57	11	can	can	AUX
ijtc-1129	57	12	not	not	PART
ijtc-1129	57	13	collect	collect	VERB
ijtc-1129	57	14	bphtb	bphtb	ADV
ijtc-1129	57	15	,	,	PUNCT
ijtc-1129	57	16	especially	especially	ADV
ijtc-1129	57	17	from	from	ADP
ijtc-1129	57	18	locals	local	NOUN
ijtc-1129	57	19	,	,	PUNCT
ijtc-1129	57	20	because	because	SCONJ
ijtc-1129	57	21	the	the	DET
ijtc-1129	57	22	tax	tax	NOUN
ijtc-1129	57	23	department	department	NOUN
ijtc-1129	57	24	reduces	reduce	VERB
ijtc-1129	57	25	local	local	ADJ
ijtc-1129	57	26	revenue	revenue	NOUN
ijtc-1129	57	27	.	.	PUNCT
ijtc-1129	58	1	(	(	PUNCT
ijtc-1129	58	2	lubis	lubis	PROPN
ijtc-1129	58	3	&	&	CCONJ
ijtc-1129	58	4	maharany	maharany	PROPN
ijtc-1129	58	5	barus	barus	PROPN
ijtc-1129	58	6	,	,	PUNCT
ijtc-1129	58	7	2022	2022	NUM
ijtc-1129	58	8	)	)	PUNCT
ijtc-1129	58	9	the	the	DET
ijtc-1129	58	10	legal	legal	ADJ
ijtc-1129	58	11	basis	basis	NOUN
ijtc-1129	58	12	for	for	ADP
ijtc-1129	58	13	bphtb	bphtb	ADJ
ijtc-1129	58	14	collection	collection	NOUN
ijtc-1129	58	15	in	in	ADP
ijtc-1129	58	16	ogan	ogan	PROPN
ijtc-1129	58	17	komering	komering	NOUN
ijtc-1129	58	18	ulu	ulu	PROPN
ijtc-1129	58	19	regency	regency	PROPN
ijtc-1129	58	20	is	be	AUX
ijtc-1129	58	21	regional	regional	ADJ
ijtc-1129	58	22	regulation	regulation	NOUN
ijtc-1129	58	23	number	number	NOUN
ijtc-1129	58	24	18	18	NUM
ijtc-1129	58	25	of	of	ADP
ijtc-1129	58	26	2010	2010	NUM
ijtc-1129	58	27	.	.	PUNCT
ijtc-1129	59	1	this	this	DET
ijtc-1129	59	2	regional	regional	ADJ
ijtc-1129	59	3	regulation	regulation	NOUN
ijtc-1129	59	4	regulates	regulate	VERB
ijtc-1129	59	5	the	the	DET
ijtc-1129	59	6	name	name	NOUN
ijtc-1129	59	7	,	,	PUNCT
ijtc-1129	59	8	tax	tax	NOUN
ijtc-1129	59	9	object	object	NOUN
ijtc-1129	59	10	,	,	PUNCT
ijtc-1129	59	11	and	and	CCONJ
ijtc-1129	59	12	taxpayer	taxpayer	NOUN
ijtc-1129	59	13	;	;	PUNCT
ijtc-1129	59	14	tax	tax	NOUN
ijtc-1129	59	15	assessment	assessment	NOUN
ijtc-1129	59	16	basis	basis	NOUN
ijtc-1129	59	17	,	,	PUNCT
ijtc-1129	59	18	rates	rate	NOUN
ijtc-1129	59	19	,	,	PUNCT
ijtc-1129	59	20	and	and	CCONJ
ijtc-1129	59	21	calculation	calculation	NOUN
ijtc-1129	59	22	methods	method	NOUN
ijtc-1129	59	23	;	;	PUNCT
ijtc-1129	59	24	collection	collection	NOUN
ijtc-1129	59	25	area	area	NOUN
ijtc-1129	59	26	;	;	PUNCT
ijtc-1129	59	27	tax	tax	NOUN
ijtc-1129	59	28	due	due	ADJ
ijtc-1129	59	29	date	date	NOUN
ijtc-1129	59	30	and	and	CCONJ
ijtc-1129	59	31	tax	tax	NOUN
ijtc-1129	59	32	notification	notification	NOUN
ijtc-1129	59	33	letter	letter	NOUN
ijtc-1129	59	34	;	;	PUNCT
ijtc-1129	59	35	tax	tax	NOUN
ijtc-1129	59	36	collection	collection	NOUN
ijtc-1129	59	37	;	;	PUNCT
ijtc-1129	59	38	excess	excess	ADJ
ijtc-1129	59	39	payment	payment	NOUN
ijtc-1129	59	40	refund	refund	NOUN
ijtc-1129	59	41	;	;	PUNCT
ijtc-1129	59	42	and	and	CCONJ
ijtc-1129	59	43	collection	collection	NOUN
ijtc-1129	59	44	expiry	expiry	NOUN
ijtc-1129	59	45	of	of	ADP
ijtc-1129	59	46	bphtb	bphtb	NOUN
ijtc-1129	59	47	in	in	ADP
ijtc-1129	59	48	ogan	ogan	PROPN
ijtc-1129	59	49	komering	komering	PROPN
ijtc-1129	59	50	ulu	ulu	PROPN
ijtc-1129	59	51	regency	regency	PROPN
ijtc-1129	59	52	.	.	PUNCT
ijtc-1129	60	1	meanwhile	meanwhile	ADV
ijtc-1129	60	2	,	,	PUNCT
ijtc-1129	60	3	the	the	DET
ijtc-1129	60	4	implementation	implementation	NOUN
ijtc-1129	60	5	of	of	ADP
ijtc-1129	60	6	bphtb	bphtb	ADV
ijtc-1129	60	7	in	in	ADP
ijtc-1129	60	8	ogan	ogan	PROPN
ijtc-1129	60	9	komering	komering	NOUN
ijtc-1129	60	10	ulu	ulu	PROPN
ijtc-1129	60	11	regency	regency	PROPN
ijtc-1129	60	12	is	be	AUX
ijtc-1129	60	13	experiencing	experience	VERB
ijtc-1129	60	14	problems	problem	NOUN
ijtc-1129	60	15	.	.	PUNCT
ijtc-1129	61	1	although	although	SCONJ
ijtc-1129	61	2	there	there	PRON
ijtc-1129	61	3	is	be	VERB
ijtc-1129	61	4	a	a	DET
ijtc-1129	61	5	regional	regional	ADJ
ijtc-1129	61	6	regulation	regulation	NOUN
ijtc-1129	61	7	governing	govern	VERB
ijtc-1129	61	8	the	the	DET
ijtc-1129	61	9	collection	collection	NOUN
ijtc-1129	61	10	of	of	ADP
ijtc-1129	61	11	bphtb	bphtb	NOUN
ijtc-1129	61	12	,	,	PUNCT
ijtc-1129	61	13	the	the	DET
ijtc-1129	61	14	revenue	revenue	NOUN
ijtc-1129	61	15	from	from	ADP
ijtc-1129	61	16	local	local	ADJ
ijtc-1129	61	17	taxes	taxis	NOUN
ijtc-1129	61	18	in	in	ADP
ijtc-1129	61	19	the	the	DET
ijtc-1129	61	20	ogan	ogan	PROPN
ijtc-1129	61	21	komering	komering	NOUN
ijtc-1129	61	22	ulu	ulu	PROPN
ijtc-1129	61	23	regency	regency	PROPN
ijtc-1129	61	24	has	have	AUX
ijtc-1129	61	25	not	not	PART
ijtc-1129	61	26	yet	yet	ADV
ijtc-1129	61	27	reached	reach	VERB
ijtc-1129	61	28	optimal	optimal	ADJ
ijtc-1129	61	29	levels	level	NOUN
ijtc-1129	61	30	.	.	PUNCT
ijtc-1129	62	1	table	table	NOUN
ijtc-1129	62	2	1	1	NUM
ijtc-1129	62	3	.	.	PUNCT
ijtc-1129	63	1	revenue	revenue	NOUN
ijtc-1129	63	2	from	from	ADP
ijtc-1129	63	3	local	local	ADJ
ijtc-1129	63	4	taxes	taxis	NOUN
ijtc-1129	63	5	of	of	ADP
ijtc-1129	63	6	the	the	DET
ijtc-1129	63	7	ogan	ogan	PROPN
ijtc-1129	63	8	komering	komering	NOUN
ijtc-1129	63	9	ulu	ulu	PROPN
ijtc-1129	63	10	regency	regency	PROPN
ijtc-1129	63	11	year	year	NOUN
ijtc-1129	63	12	budget	budget	NOUN
ijtc-1129	63	13	(	(	PUNCT
ijtc-1129	63	14	billion	billion	NUM
ijtc-1129	63	15	rupiahs	rupiah	NOUN
ijtc-1129	63	16	)	)	PUNCT
ijtc-1129	63	17	realization	realization	NOUN
ijtc-1129	63	18	(	(	PUNCT
ijtc-1129	63	19	billion	billion	NUM
ijtc-1129	63	20	rupiahs	rupiah	NOUN
ijtc-1129	63	21	)	)	PUNCT
ijtc-1129	63	22	%	%	NOUN
ijtc-1129	63	23	2020	2020	NUM
ijtc-1129	63	24	58,61	58,61	NUM
ijtc-1129	63	25	44,32	44,32	NUM
ijtc-1129	63	26	75.62	75.62	NUM
ijtc-1129	63	27	2021	2021	NUM
ijtc-1129	63	28	90,86	90,86	NUM
ijtc-1129	63	29	50,29	50,29	NUM
ijtc-1129	63	30	55.35	55.35	NUM
ijtc-1129	63	31	2022	2022	NUM
ijtc-1129	63	32	90,86	90,86	NOUN
ijtc-1129	63	33	54,22	54,22	NUM
ijtc-1129	63	34	59.67	59.67	NUM
ijtc-1129	63	35	2023	2023	NUM
ijtc-1129	63	36	77,09	77,09	NUM
ijtc-1129	63	37	25,98	25,98	NUM
ijtc-1129	63	38	33.69	33.69	NUM
ijtc-1129	63	39	source	source	NOUN
ijtc-1129	63	40	:	:	PUNCT
ijtc-1129	63	41	directorate	directorate	ADJ
ijtc-1129	63	42	general	general	NOUN
ijtc-1129	63	43	of	of	ADP
ijtc-1129	63	44	fiscal	fiscal	ADJ
ijtc-1129	63	45	balance	balance	NOUN
ijtc-1129	63	46	(	(	PUNCT
ijtc-1129	63	47	2023	2023	NUM
ijtc-1129	63	48	)	)	PUNCT
ijtc-1129	63	49	based	base	VERB
ijtc-1129	63	50	on	on	ADP
ijtc-1129	63	51	the	the	DET
ijtc-1129	63	52	data	datum	NOUN
ijtc-1129	63	53	obtained	obtain	VERB
ijtc-1129	63	54	from	from	ADP
ijtc-1129	63	55	directorate	directorate	ADJ
ijtc-1129	63	56	general	general	NOUN
ijtc-1129	63	57	of	of	ADP
ijtc-1129	63	58	fiscal	fiscal	ADJ
ijtc-1129	63	59	balance	balance	NOUN
ijtc-1129	63	60	of	of	ADP
ijtc-1129	63	61	the	the	DET
ijtc-1129	63	62	republic	republic	NOUN
ijtc-1129	63	63	of	of	ADP
ijtc-1129	63	64	indonesia	indonesia	PROPN
ijtc-1129	63	65	,	,	PUNCT
ijtc-1129	63	66	there	there	PRON
ijtc-1129	63	67	was	be	VERB
ijtc-1129	63	68	a	a	DET
ijtc-1129	63	69	significant	significant	ADJ
ijtc-1129	63	70	decrease	decrease	NOUN
ijtc-1129	63	71	in	in	ADP
ijtc-1129	63	72	the	the	DET
ijtc-1129	63	73	revenue	revenue	NOUN
ijtc-1129	63	74	from	from	ADP
ijtc-1129	63	75	local	local	ADJ
ijtc-1129	63	76	taxes	taxis	NOUN
ijtc-1129	63	77	of	of	ADP
ijtc-1129	63	78	the	the	DET
ijtc-1129	63	79	ogan	ogan	PROPN
ijtc-1129	63	80	komering	komering	NOUN
ijtc-1129	63	81	ulu	ulu	PROPN
ijtc-1129	63	82	regency	regency	PROPN
ijtc-1129	63	83	from	from	ADP
ijtc-1129	63	84	2022	2022	NUM
ijtc-1129	63	85	to	to	ADP
ijtc-1129	63	86	2023	2023	NUM
ijtc-1129	63	87	.	.	PUNCT
ijtc-1129	64	1	in	in	ADP
ijtc-1129	64	2	addition	addition	NOUN
ijtc-1129	64	3	,	,	PUNCT
ijtc-1129	64	4	only	only	ADV
ijtc-1129	64	5	33.69	33.69	NUM
ijtc-1129	64	6	%	%	NOUN
ijtc-1129	64	7	of	of	ADP
ijtc-1129	64	8	revenue	revenue	NOUN
ijtc-1129	64	9	from	from	ADP
ijtc-1129	64	10	local	local	ADJ
ijtc-1129	64	11	taxes	taxis	NOUN
ijtc-1129	64	12	has	have	AUX
ijtc-1129	64	13	been	be	AUX
ijtc-1129	64	14	realized	realize	VERB
ijtc-1129	64	15	,	,	PUNCT
ijtc-1129	64	16	although	although	SCONJ
ijtc-1129	64	17	it	it	PRON
ijtc-1129	64	18	is	be	AUX
ijtc-1129	64	19	expected	expect	VERB
ijtc-1129	64	20	that	that	SCONJ
ijtc-1129	64	21	bphtb	bphtb	ADV
ijtc-1129	64	22	could	could	AUX
ijtc-1129	64	23	become	become	VERB
ijtc-1129	64	24	one	one	NUM
ijtc-1129	64	25	of	of	ADP
ijtc-1129	64	26	the	the	DET
ijtc-1129	64	27	potential	potential	ADJ
ijtc-1129	64	28	sources	source	NOUN
ijtc-1129	64	29	of	of	ADP
ijtc-1129	64	30	pad	pad	NOUN
ijtc-1129	64	31	for	for	ADP
ijtc-1129	64	32	regencies	regency	NOUN
ijtc-1129	64	33	/	/	SYM
ijtc-1129	64	34	municipalities	municipality	NOUN
ijtc-1129	64	35	compared	compare	VERB
ijtc-1129	64	36	to	to	ADP
ijtc-1129	64	37	the	the	DET
ijtc-1129	64	38	entire	entire	ADJ
ijtc-1129	64	39	revenues	revenue	NOUN
ijtc-1129	64	40	of	of	ADP
ijtc-1129	64	41	the	the	DET
ijtc-1129	64	42	existing	exist	VERB
ijtc-1129	64	43	local	local	ADJ
ijtc-1129	64	44	taxes	taxis	NOUN
ijtc-1129	64	45	.	.	PUNCT
ijtc-1129	65	1	(	(	PUNCT
ijtc-1129	65	2	sufyan	sufyan	PROPN
ijtc-1129	65	3	et	et	PROPN
ijtc-1129	65	4	al	al	PROPN
ijtc-1129	65	5	.	.	PROPN
ijtc-1129	65	6	,	,	PUNCT
ijtc-1129	65	7	2020	2020	NUM
ijtc-1129	65	8	)	)	PUNCT
ijtc-1129	65	9	however	however	ADV
ijtc-1129	65	10	,	,	PUNCT
ijtc-1129	65	11	in	in	ADP
ijtc-1129	65	12	2023	2023	NUM
ijtc-1129	65	13	,	,	PUNCT
ijtc-1129	65	14	the	the	DET
ijtc-1129	65	15	office	office	NOUN
ijtc-1129	65	16	of	of	ADP
ijtc-1129	65	17	the	the	DET
ijtc-1129	65	18	regional	regional	ADJ
ijtc-1129	65	19	revenue	revenue	NOUN
ijtc-1129	65	20	service	service	NOUN
ijtc-1129	65	21	of	of	ADP
ijtc-1129	65	22	the	the	DET
ijtc-1129	65	23	ogan	ogan	PROPN
ijtc-1129	65	24	komering	komering	PROPN
ijtc-1129	65	25	ulu	ulu	PROPN
ijtc-1129	65	26	regency	regency	PROPN
ijtc-1129	65	27	,	,	PUNCT
ijtc-1129	65	28	after	after	ADP
ijtc-1129	65	29	being	be	AUX
ijtc-1129	65	30	audited	audit	VERB
ijtc-1129	65	31	by	by	ADP
ijtc-1129	65	32	the	the	DET
ijtc-1129	65	33	supreme	supreme	PROPN
ijtc-1129	65	34	audit	audit	PROPN
ijtc-1129	65	35	agency	agency	PROPN
ijtc-1129	65	36	(	(	PUNCT
ijtc-1129	65	37	bpk	bpk	PROPN
ijtc-1129	65	38	)	)	PUNCT
ijtc-1129	65	39	,	,	PUNCT
ijtc-1129	65	40	found	find	VERB
ijtc-1129	65	41	that	that	SCONJ
ijtc-1129	65	42	there	there	PRON
ijtc-1129	65	43	were	be	VERB
ijtc-1129	65	44	many	many	ADJ
ijtc-1129	65	45	instances	instance	NOUN
ijtc-1129	65	46	of	of	ADP
ijtc-1129	65	47	tax	tax	NOUN
ijtc-1129	65	48	verifications	verification	NOUN
ijtc-1129	65	49	resulting	result	VERB
ijtc-1129	65	50	in	in	ADP
ijtc-1129	65	51	transactions	transaction	NOUN
ijtc-1129	65	52	below	below	ADP
ijtc-1129	65	53	60,000,000	60,000,000	NUM
ijtc-1129	65	54	idr	idr	NOUN
ijtc-1129	65	55	,	,	PUNCT
ijtc-1129	65	56	leading	lead	VERB
ijtc-1129	65	57	the	the	DET
ijtc-1129	65	58	bpk	bpk	NOUN
ijtc-1129	65	59	team	team	NOUN
ijtc-1129	65	60	to	to	PART
ijtc-1129	65	61	recommend	recommend	VERB
ijtc-1129	65	62	improvements	improvement	NOUN
ijtc-1129	65	63	to	to	ADP
ijtc-1129	65	64	the	the	DET
ijtc-1129	65	65	regional	regional	ADJ
ijtc-1129	65	66	revenue	revenue	NOUN
ijtc-1129	65	67	service	service	NOUN
ijtc-1129	65	68	due	due	ADP
ijtc-1129	65	69	to	to	ADP
ijtc-1129	65	70	the	the	DET
ijtc-1129	65	71	suboptimal	suboptimal	ADJ
ijtc-1129	65	72	performance	performance	NOUN
ijtc-1129	65	73	in	in	ADP
ijtc-1129	65	74	collecting	collect	VERB
ijtc-1129	65	75	regional	regional	ADJ
ijtc-1129	65	76	original	original	ADJ
ijtc-1129	65	77	revenue	revenue	NOUN
ijtc-1129	65	78	.	.	PUNCT
ijtc-1129	66	1	according	accord	VERB
ijtc-1129	66	2	to	to	ADP
ijtc-1129	66	3	the	the	DET
ijtc-1129	66	4	viewpoint	viewpoint	NOUN
ijtc-1129	66	5	presented	present	VERB
ijtc-1129	66	6	above	above	ADV
ijtc-1129	66	7	,	,	PUNCT
ijtc-1129	66	8	the	the	DET
ijtc-1129	66	9	study	study	NOUN
ijtc-1129	66	10	problem	problem	NOUN
ijtc-1129	66	11	is	be	AUX
ijtc-1129	66	12	related	relate	VERB
ijtc-1129	66	13	to	to	ADP
ijtc-1129	66	14	the	the	DET
ijtc-1129	66	15	collection	collection	NOUN
ijtc-1129	66	16	of	of	ADP
ijtc-1129	66	17	bphtb	bphtb	NOUN
ijtc-1129	66	18	in	in	ADP
ijtc-1129	66	19	accordance	accordance	NOUN
ijtc-1129	66	20	with	with	ADP
ijtc-1129	66	21	the	the	DET
ijtc-1129	66	22	discretion	discretion	NOUN
ijtc-1129	66	23	outlined	outline	VERB
ijtc-1129	66	24	in	in	ADP
ijtc-1129	66	25	law	law	NOUN
ijtc-1129	66	26	number	number	NOUN
ijtc-1129	66	27	28	28	NUM
ijtc-1129	66	28	of	of	ADP
ijtc-1129	66	29	2009	2009	NUM
ijtc-1129	66	30	in	in	ADP
ijtc-1129	66	31	ogan	ogan	PROPN
ijtc-1129	66	32	komering	komering	PROPN
ijtc-1129	66	33	ulu	ulu	PROPN
ijtc-1129	66	34	regency	regency	PROPN
ijtc-1129	66	35	,	,	PUNCT
ijtc-1129	66	36	south	south	PROPN
ijtc-1129	66	37	sumatera	sumatera	PROPN
ijtc-1129	66	38	,	,	PUNCT
ijtc-1129	66	39	indonesia	indonesia	PROPN
ijtc-1129	66	40	.	.	PUNCT
ijtc-1129	67	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1129	67	2	analysis	analysis	NOUN
ijtc-1129	67	3	of	of	ADP
ijtc-1129	67	4	local	local	ADJ
ijtc-1129	67	5	tax	tax	NOUN
ijtc-1129	67	6	potential	potential	NOUN
ijtc-1129	67	7	of	of	ADP
ijtc-1129	67	8	ogan	ogan	PROPN
ijtc-1129	67	9	komering	komering	PROPN
ijtc-1129	67	10	ulu	ulu	PROPN
ijtc-1129	67	11	regency	regency	PROPN
ijtc-1129	67	12	zega	zega	PROPN
ijtc-1129	67	13	and	and	CCONJ
ijtc-1129	67	14	hardiana	hardiana	PROPN
ijtc-1129	67	15	295	295	NUM
ijtc-1129	67	16	|	|	ADV
ijtc-1129	67	17	ilomata	ilomata	PROPN
ijtc-1129	67	18	international	international	ADJ
ijtc-1129	67	19	journal	journal	NOUN
ijtc-1129	67	20	of	of	ADP
ijtc-1129	67	21	tax	tax	PROPN
ijtc-1129	67	22	&	&	CCONJ
ijtc-1129	67	23	accounting	accounting	PROPN
ijtc-1129	67	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1129	67	25	method	method	NOUN
ijtc-1129	67	26	the	the	DET
ijtc-1129	67	27	researcher	researcher	NOUN
ijtc-1129	67	28	applied	apply	VERB
ijtc-1129	67	29	the	the	DET
ijtc-1129	67	30	normative	normative	ADJ
ijtc-1129	67	31	juridical	juridical	ADJ
ijtc-1129	67	32	method	method	NOUN
ijtc-1129	67	33	.	.	PUNCT
ijtc-1129	68	1	in	in	ADP
ijtc-1129	68	2	normative	normative	ADJ
ijtc-1129	68	3	legal	legal	ADJ
ijtc-1129	68	4	research	research	NOUN
ijtc-1129	68	5	,	,	PUNCT
ijtc-1129	68	6	library	library	ADJ
ijtc-1129	68	7	materials	material	NOUN
ijtc-1129	68	8	are	be	AUX
ijtc-1129	68	9	primary	primary	ADJ
ijtc-1129	68	10	data	datum	NOUN
ijtc-1129	68	11	that	that	PRON
ijtc-1129	68	12	are	be	AUX
ijtc-1129	68	13	classified	classify	VERB
ijtc-1129	68	14	as	as	ADP
ijtc-1129	68	15	secondary	secondary	ADJ
ijtc-1129	68	16	data	datum	NOUN
ijtc-1129	68	17	,	,	PUNCT
ijtc-1129	68	18	namely	namely	ADV
ijtc-1129	68	19	data	datum	NOUN
ijtc-1129	68	20	that	that	PRON
ijtc-1129	68	21	is	be	AUX
ijtc-1129	68	22	ready	ready	ADJ
ijtc-1129	68	23	to	to	PART
ijtc-1129	68	24	be	be	AUX
ijtc-1129	68	25	made	make	VERB
ijtc-1129	68	26	,	,	PUNCT
ijtc-1129	68	27	its	its	PRON
ijtc-1129	68	28	form	form	NOUN
ijtc-1129	68	29	,	,	PUNCT
ijtc-1129	68	30	and	and	CCONJ
ijtc-1129	68	31	content	content	NOUN
ijtc-1129	68	32	that	that	PRON
ijtc-1129	68	33	have	have	AUX
ijtc-1129	68	34	been	be	AUX
ijtc-1129	68	35	compiled	compile	VERB
ijtc-1129	68	36	by	by	ADP
ijtc-1129	68	37	previous	previous	ADJ
ijtc-1129	68	38	researchers	researcher	NOUN
ijtc-1129	68	39	and	and	CCONJ
ijtc-1129	68	40	can	can	AUX
ijtc-1129	68	41	be	be	AUX
ijtc-1129	68	42	obtained	obtain	VERB
ijtc-1129	68	43	without	without	ADP
ijtc-1129	68	44	being	be	AUX
ijtc-1129	68	45	bound	bind	VERB
ijtc-1129	68	46	by	by	ADP
ijtc-1129	68	47	time	time	NOUN
ijtc-1129	68	48	and	and	CCONJ
ijtc-1129	68	49	place	place	NOUN
ijtc-1129	68	50	.	.	PUNCT
ijtc-1129	69	1	(	(	PUNCT
ijtc-1129	69	2	mulyanti	mulyanti	X
ijtc-1129	69	3	et	et	PROPN
ijtc-1129	69	4	al	al	PROPN
ijtc-1129	69	5	.	.	PROPN
ijtc-1129	69	6	,	,	PUNCT
ijtc-1129	69	7	2024	2024	NUM
ijtc-1129	69	8	;	;	PUNCT
ijtc-1129	69	9	soekanto	soekanto	PROPN
ijtc-1129	69	10	&	&	CCONJ
ijtc-1129	69	11	mamudji	mamudji	PROPN
ijtc-1129	69	12	,	,	PUNCT
ijtc-1129	69	13	2001	2001	NUM
ijtc-1129	69	14	)	)	PUNCT
ijtc-1129	69	15	legislation	legislation	NOUN
ijtc-1129	69	16	at	at	ADP
ijtc-1129	69	17	different	different	ADJ
ijtc-1129	69	18	tiers	tier	NOUN
ijtc-1129	69	19	,	,	PUNCT
ijtc-1129	69	20	such	such	ADJ
ijtc-1129	69	21	as	as	ADP
ijtc-1129	69	22	laws	law	NOUN
ijtc-1129	69	23	,	,	PUNCT
ijtc-1129	69	24	government	government	NOUN
ijtc-1129	69	25	regulations	regulation	NOUN
ijtc-1129	69	26	,	,	PUNCT
ijtc-1129	69	27	presidential	presidential	ADJ
ijtc-1129	69	28	decrees	decree	NOUN
ijtc-1129	69	29	,	,	PUNCT
ijtc-1129	69	30	and	and	CCONJ
ijtc-1129	69	31	others	other	NOUN
ijtc-1129	69	32	,	,	PUNCT
ijtc-1129	69	33	comprised	comprise	VERB
ijtc-1129	69	34	primary	primary	ADJ
ijtc-1129	69	35	sources	source	NOUN
ijtc-1129	69	36	of	of	ADP
ijtc-1129	69	37	law	law	NOUN
ijtc-1129	69	38	.	.	PUNCT
ijtc-1129	70	1	legislative	legislative	ADJ
ijtc-1129	70	2	drafts	draft	NOUN
ijtc-1129	70	3	,	,	PUNCT
ijtc-1129	70	4	secondary	secondary	ADJ
ijtc-1129	70	5	law	law	NOUN
ijtc-1129	70	6	sources	source	NOUN
ijtc-1129	70	7	,	,	PUNCT
ijtc-1129	70	8	law	law	NOUN
ijtc-1129	70	9	textbooks	textbook	NOUN
ijtc-1129	70	10	,	,	PUNCT
ijtc-1129	70	11	reports	report	NOUN
ijtc-1129	70	12	of	of	ADP
ijtc-1129	70	13	legal	legal	ADJ
ijtc-1129	70	14	research	research	NOUN
ijtc-1129	70	15	that	that	PRON
ijtc-1129	70	16	analyze	analyze	VERB
ijtc-1129	70	17	or	or	CCONJ
ijtc-1129	70	18	explain	explain	VERB
ijtc-1129	70	19	secondary	secondary	ADJ
ijtc-1129	70	20	law	law	NOUN
ijtc-1129	70	21	sources	source	NOUN
ijtc-1129	70	22	,	,	PUNCT
ijtc-1129	70	23	and	and	CCONJ
ijtc-1129	70	24	law	law	NOUN
ijtc-1129	70	25	science	science	PROPN
ijtc-1129	70	26	journal	journal	PROPN
ijtc-1129	70	27	articles	article	NOUN
ijtc-1129	70	28	are	be	AUX
ijtc-1129	70	29	examples	example	NOUN
ijtc-1129	70	30	of	of	ADP
ijtc-1129	70	31	secondary	secondary	ADJ
ijtc-1129	70	32	law	law	NOUN
ijtc-1129	70	33	sources	source	NOUN
ijtc-1129	70	34	.	.	PUNCT
ijtc-1129	71	1	secondary	secondary	ADJ
ijtc-1129	71	2	sources	source	NOUN
ijtc-1129	71	3	of	of	ADP
ijtc-1129	71	4	law	law	NOUN
ijtc-1129	71	5	are	be	AUX
ijtc-1129	71	6	non	non	ADJ
ijtc-1129	71	7	-	-	ADJ
ijtc-1129	71	8	binding	binding	ADJ
ijtc-1129	71	9	.	.	PUNCT
ijtc-1129	72	1	furthermore	furthermore	ADV
ijtc-1129	72	2	,	,	PUNCT
ijtc-1129	72	3	in	in	ADP
ijtc-1129	72	4	order	order	NOUN
ijtc-1129	72	5	to	to	PART
ijtc-1129	72	6	acquire	acquire	VERB
ijtc-1129	72	7	comprehensive	comprehensive	ADJ
ijtc-1129	72	8	data	datum	NOUN
ijtc-1129	72	9	,	,	PUNCT
ijtc-1129	72	10	interviews	interview	NOUN
ijtc-1129	72	11	were	be	AUX
ijtc-1129	72	12	carried	carry	VERB
ijtc-1129	72	13	out	out	ADP
ijtc-1129	72	14	with	with	ADP
ijtc-1129	72	15	informants	informant	NOUN
ijtc-1129	72	16	and	and	CCONJ
ijtc-1129	72	17	respondents	respondent	NOUN
ijtc-1129	72	18	affiliated	affiliate	VERB
ijtc-1129	72	19	with	with	ADP
ijtc-1129	72	20	the	the	DET
ijtc-1129	72	21	relevant	relevant	ADJ
ijtc-1129	72	22	institution	institution	NOUN
ijtc-1129	72	23	in	in	ADP
ijtc-1129	72	24	the	the	DET
ijtc-1129	72	25	ogan	ogan	PROPN
ijtc-1129	72	26	komering	komering	PROPN
ijtc-1129	72	27	ulu	ulu	PROPN
ijtc-1129	72	28	regency	regency	PROPN
ijtc-1129	72	29	.	.	PUNCT
ijtc-1129	73	1	tertiary	tertiary	ADJ
ijtc-1129	73	2	law	law	NOUN
ijtc-1129	73	3	sources	source	NOUN
ijtc-1129	73	4	comprised	comprise	VERB
ijtc-1129	73	5	the	the	DET
ijtc-1129	73	6	identification	identification	NOUN
ijtc-1129	73	7	and	and	CCONJ
ijtc-1129	73	8	retrieval	retrieval	NOUN
ijtc-1129	73	9	of	of	ADP
ijtc-1129	73	10	primary	primary	ADJ
ijtc-1129	73	11	and	and	CCONJ
ijtc-1129	73	12	secondary	secondary	ADJ
ijtc-1129	73	13	law	law	NOUN
ijtc-1129	73	14	sources	source	NOUN
ijtc-1129	73	15	,	,	PUNCT
ijtc-1129	73	16	such	such	ADJ
ijtc-1129	73	17	as	as	ADP
ijtc-1129	73	18	law	law	NOUN
ijtc-1129	73	19	journal	journal	NOUN
ijtc-1129	73	20	indexes	index	NOUN
ijtc-1129	73	21	,	,	PUNCT
ijtc-1129	73	22	legal	legal	ADJ
ijtc-1129	73	23	dictionaries	dictionary	NOUN
ijtc-1129	73	24	,	,	PUNCT
ijtc-1129	73	25	and	and	CCONJ
ijtc-1129	73	26	electronic	electronic	ADJ
ijtc-1129	73	27	and	and	CCONJ
ijtc-1129	73	28	printed	print	VERB
ijtc-1129	73	29	encyclopedias	encyclopedia	NOUN
ijtc-1129	73	30	.	.	PUNCT
ijtc-1129	74	1	additionally	additionally	ADV
ijtc-1129	74	2	,	,	PUNCT
ijtc-1129	74	3	these	these	DET
ijtc-1129	74	4	sources	source	NOUN
ijtc-1129	74	5	of	of	ADP
ijtc-1129	74	6	tertiary	tertiary	ADJ
ijtc-1129	74	7	law	law	NOUN
ijtc-1129	74	8	were	be	AUX
ijtc-1129	74	9	not	not	PART
ijtc-1129	74	10	legally	legally	ADV
ijtc-1129	74	11	binding	binding	ADJ
ijtc-1129	74	12	.	.	PUNCT
ijtc-1129	75	1	result	result	NOUN
ijtc-1129	75	2	and	and	CCONJ
ijtc-1129	75	3	discussion	discussion	NOUN
ijtc-1129	75	4	in	in	ADP
ijtc-1129	75	5	line	line	NOUN
ijtc-1129	75	6	with	with	ADP
ijtc-1129	75	7	indonesia	indonesia	PROPN
ijtc-1129	75	8	's	's	PART
ijtc-1129	75	9	system	system	NOUN
ijtc-1129	75	10	of	of	ADP
ijtc-1129	75	11	decentralization	decentralization	NOUN
ijtc-1129	75	12	,	,	PUNCT
ijtc-1129	75	13	the	the	DET
ijtc-1129	75	14	nation	nation	NOUN
ijtc-1129	75	15	's	's	PART
ijtc-1129	75	16	development	development	NOUN
ijtc-1129	75	17	begins	begin	VERB
ijtc-1129	75	18	with	with	ADP
ijtc-1129	75	19	the	the	DET
ijtc-1129	75	20	development	development	NOUN
ijtc-1129	75	21	of	of	ADP
ijtc-1129	75	22	regions	region	NOUN
ijtc-1129	75	23	/	/	SYM
ijtc-1129	75	24	provinces	province	NOUN
ijtc-1129	75	25	.	.	PUNCT
ijtc-1129	76	1	each	each	DET
ijtc-1129	76	2	region	region	NOUN
ijtc-1129	76	3	explores	explore	NOUN
ijtc-1129	76	4	and	and	CCONJ
ijtc-1129	76	5	develops	develop	VERB
ijtc-1129	76	6	various	various	ADJ
ijtc-1129	76	7	potentials	potential	NOUN
ijtc-1129	76	8	it	it	PRON
ijtc-1129	76	9	possesses	possess	VERB
ijtc-1129	76	10	,	,	PUNCT
ijtc-1129	76	11	which	which	PRON
ijtc-1129	76	12	will	will	AUX
ijtc-1129	76	13	ultimately	ultimately	ADV
ijtc-1129	76	14	lead	lead	VERB
ijtc-1129	76	15	to	to	ADP
ijtc-1129	76	16	the	the	DET
ijtc-1129	76	17	success	success	NOUN
ijtc-1129	76	18	of	of	ADP
ijtc-1129	76	19	governance	governance	NOUN
ijtc-1129	76	20	,	,	PUNCT
ijtc-1129	76	21	development	development	NOUN
ijtc-1129	76	22	,	,	PUNCT
ijtc-1129	76	23	and	and	CCONJ
ijtc-1129	76	24	public	public	ADJ
ijtc-1129	76	25	services	service	NOUN
ijtc-1129	76	26	in	in	ADP
ijtc-1129	76	27	the	the	DET
ijtc-1129	76	28	region	region	NOUN
ijtc-1129	76	29	.	.	PUNCT
ijtc-1129	77	1	the	the	DET
ijtc-1129	77	2	existence	existence	NOUN
ijtc-1129	77	3	of	of	ADP
ijtc-1129	77	4	regional	regional	ADJ
ijtc-1129	77	5	autonomy	autonomy	NOUN
ijtc-1129	77	6	enables	enable	VERB
ijtc-1129	77	7	regional	regional	ADJ
ijtc-1129	77	8	governments	government	NOUN
ijtc-1129	77	9	to	to	PART
ijtc-1129	77	10	manage	manage	VERB
ijtc-1129	77	11	their	their	PRON
ijtc-1129	77	12	governance	governance	NOUN
ijtc-1129	77	13	independently	independently	ADV
ijtc-1129	77	14	towards	towards	ADP
ijtc-1129	77	15	the	the	DET
ijtc-1129	77	16	development	development	NOUN
ijtc-1129	77	17	and	and	CCONJ
ijtc-1129	77	18	welfare	welfare	NOUN
ijtc-1129	77	19	of	of	ADP
ijtc-1129	77	20	their	their	PRON
ijtc-1129	77	21	communities	community	NOUN
ijtc-1129	77	22	.	.	PUNCT
ijtc-1129	78	1	the	the	DET
ijtc-1129	78	2	implementation	implementation	NOUN
ijtc-1129	78	3	of	of	ADP
ijtc-1129	78	4	regional	regional	ADJ
ijtc-1129	78	5	autonomy	autonomy	NOUN
ijtc-1129	78	6	is	be	AUX
ijtc-1129	78	7	crucial	crucial	ADJ
ijtc-1129	78	8	for	for	ADP
ijtc-1129	78	9	reducing	reduce	VERB
ijtc-1129	78	10	the	the	DET
ijtc-1129	78	11	burden	burden	NOUN
ijtc-1129	78	12	of	of	ADP
ijtc-1129	78	13	governance	governance	NOUN
ijtc-1129	78	14	in	in	ADP
ijtc-1129	78	15	every	every	DET
ijtc-1129	78	16	region	region	NOUN
ijtc-1129	78	17	across	across	ADP
ijtc-1129	78	18	indonesia	indonesia	PROPN
ijtc-1129	78	19	,	,	PUNCT
ijtc-1129	78	20	which	which	PRON
ijtc-1129	78	21	is	be	AUX
ijtc-1129	78	22	numerous	numerous	ADJ
ijtc-1129	78	23	.	.	PUNCT
ijtc-1129	79	1	consequently	consequently	ADV
ijtc-1129	79	2	,	,	PUNCT
ijtc-1129	79	3	the	the	DET
ijtc-1129	79	4	work	work	NOUN
ijtc-1129	79	5	of	of	ADP
ijtc-1129	79	6	the	the	DET
ijtc-1129	79	7	central	central	ADJ
ijtc-1129	79	8	government	government	NOUN
ijtc-1129	79	9	can	can	AUX
ijtc-1129	79	10	be	be	AUX
ijtc-1129	79	11	more	more	ADV
ijtc-1129	79	12	focused	focused	ADJ
ijtc-1129	79	13	on	on	ADP
ijtc-1129	79	14	macro	macro	ADJ
ijtc-1129	79	15	-	-	NOUN
ijtc-1129	79	16	policy	policy	NOUN
ijtc-1129	79	17	formulation	formulation	NOUN
ijtc-1129	79	18	.	.	PUNCT
ijtc-1129	80	1	to	to	PART
ijtc-1129	80	2	implement	implement	VERB
ijtc-1129	80	3	regional	regional	ADJ
ijtc-1129	80	4	autonomy	autonomy	NOUN
ijtc-1129	80	5	effectively	effectively	ADV
ijtc-1129	80	6	,	,	PUNCT
ijtc-1129	80	7	the	the	DET
ijtc-1129	80	8	central	central	ADJ
ijtc-1129	80	9	government	government	NOUN
ijtc-1129	80	10	has	have	AUX
ijtc-1129	80	11	provided	provide	VERB
ijtc-1129	80	12	support	support	NOUN
ijtc-1129	80	13	to	to	ADP
ijtc-1129	80	14	regional	regional	ADJ
ijtc-1129	80	15	governments	government	NOUN
ijtc-1129	80	16	to	to	PART
ijtc-1129	80	17	encourage	encourage	VERB
ijtc-1129	80	18	and	and	CCONJ
ijtc-1129	80	19	facilitate	facilitate	VERB
ijtc-1129	80	20	their	their	PRON
ijtc-1129	80	21	initial	initial	ADJ
ijtc-1129	80	22	development	development	NOUN
ijtc-1129	80	23	independently	independently	ADV
ijtc-1129	80	24	from	from	ADP
ijtc-1129	80	25	the	the	DET
ijtc-1129	80	26	central	central	ADJ
ijtc-1129	80	27	government	government	NOUN
ijtc-1129	80	28	.	.	PUNCT
ijtc-1129	81	1	regions	region	NOUN
ijtc-1129	81	2	must	must	AUX
ijtc-1129	81	3	develop	develop	VERB
ijtc-1129	81	4	by	by	ADP
ijtc-1129	81	5	utilizing	utilize	VERB
ijtc-1129	81	6	their	their	PRON
ijtc-1129	81	7	own	own	ADJ
ijtc-1129	81	8	economic	economic	ADJ
ijtc-1129	81	9	and	and	CCONJ
ijtc-1129	81	10	resource	resource	NOUN
ijtc-1129	81	11	potentials	potential	NOUN
ijtc-1129	81	12	without	without	ADP
ijtc-1129	81	13	being	be	AUX
ijtc-1129	81	14	overly	overly	ADV
ijtc-1129	81	15	dependent	dependent	ADJ
ijtc-1129	81	16	on	on	ADP
ijtc-1129	81	17	central	central	ADJ
ijtc-1129	81	18	government	government	NOUN
ijtc-1129	81	19	assistance	assistance	NOUN
ijtc-1129	81	20	.	.	PUNCT
ijtc-1129	82	1	however	however	ADV
ijtc-1129	82	2	,	,	PUNCT
ijtc-1129	82	3	the	the	DET
ijtc-1129	82	4	contribution	contribution	NOUN
ijtc-1129	82	5	from	from	ADP
ijtc-1129	82	6	the	the	DET
ijtc-1129	82	7	central	central	ADJ
ijtc-1129	82	8	government	government	NOUN
ijtc-1129	82	9	remains	remain	VERB
ijtc-1129	82	10	significant	significant	ADJ
ijtc-1129	82	11	,	,	PUNCT
ijtc-1129	82	12	as	as	SCONJ
ijtc-1129	82	13	evidenced	evidence	VERB
ijtc-1129	82	14	by	by	ADP
ijtc-1129	82	15	the	the	DET
ijtc-1129	82	16	comparison	comparison	NOUN
ijtc-1129	82	17	of	of	ADP
ijtc-1129	82	18	the	the	DET
ijtc-1129	82	19	general	general	ADJ
ijtc-1129	82	20	allocation	allocation	NOUN
ijtc-1129	82	21	funds	fund	NOUN
ijtc-1129	82	22	(	(	PUNCT
ijtc-1129	82	23	dau	dau	NOUN
ijtc-1129	82	24	)	)	PUNCT
ijtc-1129	82	25	.	.	PUNCT
ijtc-1129	83	1	the	the	DET
ijtc-1129	83	2	high	high	ADJ
ijtc-1129	83	3	dependence	dependence	NOUN
ijtc-1129	83	4	on	on	ADP
ijtc-1129	83	5	subsidies	subsidy	NOUN
ijtc-1129	83	6	from	from	ADP
ijtc-1129	83	7	the	the	DET
ijtc-1129	83	8	central	central	ADJ
ijtc-1129	83	9	government	government	NOUN
ijtc-1129	83	10	,	,	PUNCT
ijtc-1129	83	11	particularly	particularly	ADV
ijtc-1129	83	12	in	in	ADP
ijtc-1129	83	13	the	the	DET
ijtc-1129	83	14	taxation	taxation	NOUN
ijtc-1129	83	15	sector	sector	NOUN
ijtc-1129	83	16	,	,	PUNCT
ijtc-1129	83	17	is	be	AUX
ijtc-1129	83	18	due	due	ADJ
ijtc-1129	83	19	to	to	ADP
ijtc-1129	83	20	the	the	DET
ijtc-1129	83	21	high	high	ADJ
ijtc-1129	83	22	degree	degree	NOUN
ijtc-1129	83	23	of	of	ADP
ijtc-1129	83	24	centralization	centralization	NOUN
ijtc-1129	83	25	in	in	ADP
ijtc-1129	83	26	tax	tax	NOUN
ijtc-1129	83	27	matters	matter	NOUN
ijtc-1129	83	28	and	and	CCONJ
ijtc-1129	83	29	the	the	DET
ijtc-1129	83	30	diverse	diverse	ADJ
ijtc-1129	83	31	nature	nature	NOUN
ijtc-1129	83	32	of	of	ADP
ijtc-1129	83	33	regional	regional	ADJ
ijtc-1129	83	34	taxes	taxis	NOUN
ijtc-1129	83	35	,	,	PUNCT
ijtc-1129	83	36	which	which	PRON
ijtc-1129	83	37	have	have	AUX
ijtc-1129	83	38	not	not	PART
ijtc-1129	83	39	been	be	AUX
ijtc-1129	83	40	optimally	optimally	ADV
ijtc-1129	83	41	utilized	utilize	VERB
ijtc-1129	83	42	as	as	ADP
ijtc-1129	83	43	a	a	DET
ijtc-1129	83	44	source	source	NOUN
ijtc-1129	83	45	of	of	ADP
ijtc-1129	83	46	revenue	revenue	NOUN
ijtc-1129	83	47	.	.	PUNCT
ijtc-1129	84	1	one	one	NUM
ijtc-1129	84	2	of	of	ADP
ijtc-1129	84	3	the	the	DET
ijtc-1129	84	4	reasons	reason	NOUN
ijtc-1129	84	5	for	for	ADP
ijtc-1129	84	6	this	this	PRON
ijtc-1129	84	7	is	be	AUX
ijtc-1129	84	8	that	that	DET
ijtc-1129	84	9	regional	regional	ADJ
ijtc-1129	84	10	taxes	taxis	NOUN
ijtc-1129	84	11	,	,	PUNCT
ijtc-1129	84	12	as	as	ADP
ijtc-1129	84	13	one	one	NUM
ijtc-1129	84	14	of	of	ADP
ijtc-1129	84	15	the	the	DET
ijtc-1129	84	16	sources	source	NOUN
ijtc-1129	84	17	of	of	ADP
ijtc-1129	84	18	regional	regional	ADJ
ijtc-1129	84	19	original	original	ADJ
ijtc-1129	84	20	revenue	revenue	NOUN
ijtc-1129	84	21	(	(	PUNCT
ijtc-1129	84	22	pad	pad	NOUN
ijtc-1129	84	23	)	)	PUNCT
ijtc-1129	84	24	,	,	PUNCT
ijtc-1129	84	25	have	have	AUX
ijtc-1129	84	26	not	not	PART
ijtc-1129	84	27	been	be	AUX
ijtc-1129	84	28	optimally	optimally	ADV
ijtc-1129	84	29	utilized	utilize	VERB
ijtc-1129	84	30	to	to	PART
ijtc-1129	84	31	increase	increase	VERB
ijtc-1129	84	32	pad	pad	NOUN
ijtc-1129	84	33	.	.	PUNCT
ijtc-1129	85	1	thus	thus	ADV
ijtc-1129	85	2	,	,	PUNCT
ijtc-1129	85	3	to	to	PART
ijtc-1129	85	4	reduce	reduce	VERB
ijtc-1129	85	5	dependence	dependence	NOUN
ijtc-1129	85	6	on	on	ADP
ijtc-1129	85	7	subsidies	subsidy	NOUN
ijtc-1129	85	8	from	from	ADP
ijtc-1129	85	9	the	the	DET
ijtc-1129	85	10	central	central	ADJ
ijtc-1129	85	11	government	government	NOUN
ijtc-1129	85	12	,	,	PUNCT
ijtc-1129	85	13	regional	regional	ADJ
ijtc-1129	85	14	governments	government	NOUN
ijtc-1129	85	15	must	must	AUX
ijtc-1129	85	16	be	be	AUX
ijtc-1129	85	17	able	able	ADJ
ijtc-1129	85	18	to	to	PART
ijtc-1129	85	19	optimize	optimize	VERB
ijtc-1129	85	20	regional	regional	ADJ
ijtc-1129	85	21	original	original	ADJ
ijtc-1129	85	22	revenue	revenue	NOUN
ijtc-1129	85	23	.	.	PUNCT
ijtc-1129	86	1	the	the	DET
ijtc-1129	86	2	existence	existence	NOUN
ijtc-1129	86	3	of	of	ADP
ijtc-1129	86	4	regional	regional	ADJ
ijtc-1129	86	5	autonomy	autonomy	NOUN
ijtc-1129	86	6	resulting	result	VERB
ijtc-1129	86	7	from	from	ADP
ijtc-1129	86	8	the	the	DET
ijtc-1129	86	9	implementation	implementation	NOUN
ijtc-1129	86	10	of	of	ADP
ijtc-1129	86	11	a	a	DET
ijtc-1129	86	12	decentralized	decentralize	VERB
ijtc-1129	86	13	governance	governance	NOUN
ijtc-1129	86	14	system	system	NOUN
ijtc-1129	86	15	allows	allow	VERB
ijtc-1129	86	16	regional	regional	ADJ
ijtc-1129	86	17	governments	government	NOUN
ijtc-1129	86	18	to	to	PART
ijtc-1129	86	19	manage	manage	VERB
ijtc-1129	86	20	and	and	CCONJ
ijtc-1129	86	21	develop	develop	VERB
ijtc-1129	86	22	their	their	PRON
ijtc-1129	86	23	regions	region	NOUN
ijtc-1129	86	24	.	.	PUNCT
ijtc-1129	87	1	this	this	PRON
ijtc-1129	87	2	is	be	AUX
ijtc-1129	87	3	inseparable	inseparable	ADJ
ijtc-1129	87	4	from	from	ADP
ijtc-1129	87	5	the	the	DET
ijtc-1129	87	6	funding	funding	NOUN
ijtc-1129	87	7	allocated	allocate	VERB
ijtc-1129	87	8	by	by	ADP
ijtc-1129	87	9	regional	regional	ADJ
ijtc-1129	87	10	governments	government	NOUN
ijtc-1129	87	11	.	.	PUNCT
ijtc-1129	88	1	related	relate	VERB
ijtc-1129	88	2	to	to	ADP
ijtc-1129	88	3	this	this	PRON
ijtc-1129	88	4	,	,	PUNCT
ijtc-1129	88	5	one	one	NUM
ijtc-1129	88	6	of	of	ADP
ijtc-1129	88	7	the	the	DET
ijtc-1129	88	8	sources	source	NOUN
ijtc-1129	88	9	of	of	ADP
ijtc-1129	88	10	revenue	revenue	NOUN
ijtc-1129	88	11	in	in	ADP
ijtc-1129	88	12	the	the	DET
ijtc-1129	88	13	implementation	implementation	NOUN
ijtc-1129	88	14	of	of	ADP
ijtc-1129	88	15	regional	regional	ADJ
ijtc-1129	88	16	autonomy	autonomy	NOUN
ijtc-1129	88	17	is	be	AUX
ijtc-1129	88	18	regional	regional	ADJ
ijtc-1129	88	19	original	original	ADJ
ijtc-1129	88	20	revenue	revenue	NOUN
ijtc-1129	88	21	(	(	PUNCT
ijtc-1129	88	22	pad	pad	NOUN
ijtc-1129	88	23	)	)	PUNCT
ijtc-1129	88	24	.	.	PUNCT
ijtc-1129	89	1	regional	regional	ADJ
ijtc-1129	89	2	original	original	ADJ
ijtc-1129	89	3	revenue	revenue	NOUN
ijtc-1129	89	4	(	(	PUNCT
ijtc-1129	89	5	pad	pad	NOUN
ijtc-1129	89	6	)	)	PUNCT
ijtc-1129	89	7	is	be	AUX
ijtc-1129	89	8	the	the	DET
ijtc-1129	89	9	revenue	revenue	NOUN
ijtc-1129	89	10	generated	generate	VERB
ijtc-1129	89	11	by	by	ADP
ijtc-1129	89	12	the	the	DET
ijtc-1129	89	13	region	region	NOUN
ijtc-1129	89	14	itself	itself	PRON
ijtc-1129	89	15	,	,	PUNCT
ijtc-1129	89	16	derived	derive	VERB
ijtc-1129	89	17	from	from	ADP
ijtc-1129	89	18	regional	regional	ADJ
ijtc-1129	89	19	taxes	taxis	NOUN
ijtc-1129	89	20	,	,	PUNCT
ijtc-1129	89	21	regional	regional	ADJ
ijtc-1129	89	22	retribution	retribution	NOUN
ijtc-1129	89	23	,	,	PUNCT
ijtc-1129	89	24	revenues	revenue	NOUN
ijtc-1129	89	25	from	from	ADP
ijtc-1129	89	26	separated	separate	VERB
ijtc-1129	89	27	regional	regional	ADJ
ijtc-1129	89	28	wealth	wealth	NOUN
ijtc-1129	89	29	management	management	NOUN
ijtc-1129	89	30	,	,	PUNCT
ijtc-1129	89	31	and	and	CCONJ
ijtc-1129	89	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1129	89	33	analysis	analysis	NOUN
ijtc-1129	89	34	of	of	ADP
ijtc-1129	89	35	local	local	ADJ
ijtc-1129	89	36	tax	tax	NOUN
ijtc-1129	89	37	potential	potential	NOUN
ijtc-1129	89	38	of	of	ADP
ijtc-1129	89	39	ogan	ogan	PROPN
ijtc-1129	89	40	komering	komering	PROPN
ijtc-1129	89	41	ulu	ulu	PROPN
ijtc-1129	89	42	regency	regency	PROPN
ijtc-1129	89	43	zega	zega	PROPN
ijtc-1129	89	44	and	and	CCONJ
ijtc-1129	89	45	hardiana	hardiana	PROPN
ijtc-1129	89	46	296	296	NUM
ijtc-1129	89	47	|	|	ADV
ijtc-1129	89	48	ilomata	ilomata	PROPN
ijtc-1129	89	49	international	international	ADJ
ijtc-1129	89	50	journal	journal	NOUN
ijtc-1129	89	51	of	of	ADP
ijtc-1129	89	52	tax	tax	PROPN
ijtc-1129	89	53	&	&	CCONJ
ijtc-1129	89	54	accounting	accounting	PROPN
ijtc-1129	89	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1129	89	56	other	other	ADJ
ijtc-1129	89	57	legitimate	legitimate	ADJ
ijtc-1129	89	58	pad	pad	NOUN
ijtc-1129	89	59	sources	source	NOUN
ijtc-1129	89	60	.	.	PUNCT
ijtc-1129	90	1	the	the	DET
ijtc-1129	90	2	potentials	potential	NOUN
ijtc-1129	90	3	owned	own	VERB
ijtc-1129	90	4	by	by	ADP
ijtc-1129	90	5	each	each	DET
ijtc-1129	90	6	region	region	NOUN
ijtc-1129	90	7	must	must	AUX
ijtc-1129	90	8	be	be	AUX
ijtc-1129	90	9	explored	explore	VERB
ijtc-1129	90	10	so	so	SCONJ
ijtc-1129	90	11	that	that	SCONJ
ijtc-1129	90	12	the	the	DET
ijtc-1129	90	13	results	result	NOUN
ijtc-1129	90	14	can	can	AUX
ijtc-1129	90	15	be	be	AUX
ijtc-1129	90	16	maximized	maximize	VERB
ijtc-1129	90	17	.	.	PUNCT
ijtc-1129	91	1	pad	pad	NOUN
ijtc-1129	91	2	enhances	enhance	VERB
ijtc-1129	91	3	the	the	DET
ijtc-1129	91	4	region	region	NOUN
ijtc-1129	91	5	's	's	PART
ijtc-1129	91	6	ability	ability	NOUN
ijtc-1129	91	7	to	to	PART
ijtc-1129	91	8	finance	finance	VERB
ijtc-1129	91	9	its	its	PRON
ijtc-1129	91	10	development	development	NOUN
ijtc-1129	91	11	and	and	CCONJ
ijtc-1129	91	12	becomes	become	VERB
ijtc-1129	91	13	one	one	NUM
ijtc-1129	91	14	of	of	ADP
ijtc-1129	91	15	the	the	DET
ijtc-1129	91	16	supporting	support	VERB
ijtc-1129	91	17	factors	factor	NOUN
ijtc-1129	91	18	for	for	ADP
ijtc-1129	91	19	the	the	DET
ijtc-1129	91	20	success	success	NOUN
ijtc-1129	91	21	of	of	ADP
ijtc-1129	91	22	the	the	DET
ijtc-1129	91	23	implementation	implementation	NOUN
ijtc-1129	91	24	of	of	ADP
ijtc-1129	91	25	autonomy	autonomy	NOUN
ijtc-1129	91	26	in	in	ADP
ijtc-1129	91	27	the	the	DET
ijtc-1129	91	28	region	region	NOUN
ijtc-1129	91	29	.	.	PUNCT
ijtc-1129	92	1	regional	regional	ADJ
ijtc-1129	92	2	revenue	revenue	NOUN
ijtc-1129	92	3	that	that	PRON
ijtc-1129	92	4	is	be	AUX
ijtc-1129	92	5	collected	collect	VERB
ijtc-1129	92	6	can	can	AUX
ijtc-1129	92	7	be	be	AUX
ijtc-1129	92	8	used	use	VERB
ijtc-1129	92	9	to	to	PART
ijtc-1129	92	10	finance	finance	VERB
ijtc-1129	92	11	the	the	DET
ijtc-1129	92	12	implementation	implementation	NOUN
ijtc-1129	92	13	of	of	ADP
ijtc-1129	92	14	regional	regional	ADJ
ijtc-1129	92	15	government	government	NOUN
ijtc-1129	92	16	affairs	affair	NOUN
ijtc-1129	92	17	.	.	PUNCT
ijtc-1129	93	1	regional	regional	ADJ
ijtc-1129	93	2	expenditures	expenditure	NOUN
ijtc-1129	93	3	are	be	AUX
ijtc-1129	93	4	used	use	VERB
ijtc-1129	93	5	to	to	PART
ijtc-1129	93	6	finance	finance	VERB
ijtc-1129	93	7	the	the	DET
ijtc-1129	93	8	implementation	implementation	NOUN
ijtc-1129	93	9	of	of	ADP
ijtc-1129	93	10	regional	regional	ADJ
ijtc-1129	93	11	government	government	NOUN
ijtc-1129	93	12	affairs	affair	NOUN
ijtc-1129	93	13	,	,	PUNCT
ijtc-1129	93	14	which	which	PRON
ijtc-1129	93	15	consist	consist	VERB
ijtc-1129	93	16	of	of	ADP
ijtc-1129	93	17	mandatory	mandatory	ADJ
ijtc-1129	93	18	activities	activity	NOUN
ijtc-1129	93	19	,	,	PUNCT
ijtc-1129	93	20	optional	optional	ADJ
ijtc-1129	93	21	activities	activity	NOUN
ijtc-1129	93	22	,	,	PUNCT
ijtc-1129	93	23	and	and	CCONJ
ijtc-1129	93	24	activities	activity	NOUN
ijtc-1129	93	25	whose	whose	DET
ijtc-1129	93	26	implementation	implementation	NOUN
ijtc-1129	93	27	is	be	AUX
ijtc-1129	93	28	in	in	ADP
ijtc-1129	93	29	certain	certain	ADJ
ijtc-1129	93	30	fields	field	NOUN
ijtc-1129	93	31	.	.	PUNCT
ijtc-1129	94	1	mandatory	mandatory	ADJ
ijtc-1129	94	2	expenditure	expenditure	NOUN
ijtc-1129	94	3	allocation	allocation	NOUN
ijtc-1129	94	4	is	be	AUX
ijtc-1129	94	5	prioritized	prioritize	VERB
ijtc-1129	94	6	to	to	PART
ijtc-1129	94	7	support	support	VERB
ijtc-1129	94	8	and	and	CCONJ
ijtc-1129	94	9	improve	improve	VERB
ijtc-1129	94	10	the	the	DET
ijtc-1129	94	11	quality	quality	NOUN
ijtc-1129	94	12	of	of	ADP
ijtc-1129	94	13	community	community	NOUN
ijtc-1129	94	14	life	life	NOUN
ijtc-1129	94	15	in	in	ADP
ijtc-1129	94	16	efforts	effort	NOUN
ijtc-1129	94	17	to	to	PART
ijtc-1129	94	18	fulfill	fulfill	VERB
ijtc-1129	94	19	the	the	DET
ijtc-1129	94	20	region	region	NOUN
ijtc-1129	94	21	's	's	PART
ijtc-1129	94	22	obligations	obligation	NOUN
ijtc-1129	94	23	mandated	mandate	VERB
ijtc-1129	94	24	in	in	ADP
ijtc-1129	94	25	basic	basic	ADJ
ijtc-1129	94	26	services	service	NOUN
ijtc-1129	94	27	improvement	improvement	NOUN
ijtc-1129	94	28	,	,	PUNCT
ijtc-1129	94	29	education	education	NOUN
ijtc-1129	94	30	,	,	PUNCT
ijtc-1129	94	31	health	health	NOUN
ijtc-1129	94	32	,	,	PUNCT
ijtc-1129	94	33	social	social	ADJ
ijtc-1129	94	34	facilities	facility	NOUN
ijtc-1129	94	35	,	,	PUNCT
ijtc-1129	94	36	and	and	CCONJ
ijtc-1129	94	37	adequate	adequate	ADJ
ijtc-1129	94	38	infrastructure	infrastructure	NOUN
ijtc-1129	94	39	,	,	PUNCT
ijtc-1129	94	40	as	as	ADV
ijtc-1129	94	41	well	well	ADV
ijtc-1129	94	42	as	as	ADP
ijtc-1129	94	43	developing	develop	VERB
ijtc-1129	94	44	a	a	DET
ijtc-1129	94	45	social	social	ADJ
ijtc-1129	94	46	security	security	NOUN
ijtc-1129	94	47	system	system	NOUN
ijtc-1129	94	48	.	.	PUNCT
ijtc-1129	95	1	in	in	ADP
ijtc-1129	95	2	-	-	PUNCT
ijtc-1129	95	3	laws	law	NOUN
ijtc-1129	95	4	law	law	NOUN
ijtc-1129	95	5	number	number	NOUN
ijtc-1129	95	6	9	9	NUM
ijtc-1129	95	7	of	of	ADP
ijtc-1129	95	8	2015	2015	NUM
ijtc-1129	95	9	concerning	concern	VERB
ijtc-1129	95	10	regional	regional	ADJ
ijtc-1129	95	11	governments	government	NOUN
ijtc-1129	95	12	and	and	CCONJ
ijtc-1129	95	13	law	law	NOUN
ijtc-1129	95	14	number	number	NOUN
ijtc-1129	95	15	33	33	NUM
ijtc-1129	95	16	of	of	ADP
ijtc-1129	95	17	2004	2004	NUM
ijtc-1129	95	18	concerning	concern	VERB
ijtc-1129	95	19	fiscal	fiscal	ADJ
ijtc-1129	95	20	balance	balance	NOUN
ijtc-1129	95	21	between	between	ADP
ijtc-1129	95	22	the	the	DET
ijtc-1129	95	23	central	central	ADJ
ijtc-1129	95	24	government	government	NOUN
ijtc-1129	95	25	and	and	CCONJ
ijtc-1129	95	26	regional	regional	ADJ
ijtc-1129	95	27	governments	government	NOUN
ijtc-1129	95	28	,	,	PUNCT
ijtc-1129	95	29	it	it	PRON
ijtc-1129	95	30	is	be	AUX
ijtc-1129	95	31	stipulated	stipulate	VERB
ijtc-1129	95	32	that	that	SCONJ
ijtc-1129	95	33	government	government	NOUN
ijtc-1129	95	34	revenue	revenue	NOUN
ijtc-1129	95	35	consists	consist	VERB
ijtc-1129	95	36	of	of	ADP
ijtc-1129	95	37	regional	regional	ADJ
ijtc-1129	95	38	original	original	ADJ
ijtc-1129	95	39	revenue	revenue	NOUN
ijtc-1129	95	40	,	,	PUNCT
ijtc-1129	95	41	fiscal	fiscal	ADJ
ijtc-1129	95	42	transfer	transfer	NOUN
ijtc-1129	95	43	funds	fund	NOUN
ijtc-1129	95	44	,	,	PUNCT
ijtc-1129	95	45	and	and	CCONJ
ijtc-1129	95	46	other	other	ADJ
ijtc-1129	95	47	legitimate	legitimate	ADJ
ijtc-1129	95	48	sources	source	NOUN
ijtc-1129	95	49	.	.	PUNCT
ijtc-1129	96	1	regional	regional	ADJ
ijtc-1129	96	2	original	original	ADJ
ijtc-1129	96	3	revenue	revenue	NOUN
ijtc-1129	96	4	(	(	PUNCT
ijtc-1129	96	5	pad	pad	NOUN
ijtc-1129	96	6	)	)	PUNCT
ijtc-1129	96	7	is	be	AUX
ijtc-1129	96	8	the	the	DET
ijtc-1129	96	9	accumulation	accumulation	NOUN
ijtc-1129	96	10	of	of	ADP
ijtc-1129	96	11	revenue	revenue	NOUN
ijtc-1129	96	12	from	from	ADP
ijtc-1129	96	13	tax	tax	NOUN
ijtc-1129	96	14	receipts	receipt	NOUN
ijtc-1129	96	15	consisting	consist	VERB
ijtc-1129	96	16	of	of	ADP
ijtc-1129	96	17	regional	regional	ADJ
ijtc-1129	96	18	taxes	taxis	NOUN
ijtc-1129	96	19	and	and	CCONJ
ijtc-1129	96	20	regional	regional	ADJ
ijtc-1129	96	21	retributions	retribution	NOUN
ijtc-1129	96	22	,	,	PUNCT
ijtc-1129	96	23	non	non	ADJ
ijtc-1129	96	24	-	-	ADJ
ijtc-1129	96	25	tax	tax	ADJ
ijtc-1129	96	26	revenue	revenue	NOUN
ijtc-1129	96	27	consisting	consist	VERB
ijtc-1129	96	28	of	of	ADP
ijtc-1129	96	29	regional	regional	ADJ
ijtc-1129	96	30	government	government	NOUN
ijtc-1129	96	31	-	-	PUNCT
ijtc-1129	96	32	owned	own	VERB
ijtc-1129	96	33	enterprises	enterprise	NOUN
ijtc-1129	96	34	,	,	PUNCT
ijtc-1129	96	35	as	as	ADV
ijtc-1129	96	36	well	well	ADV
ijtc-1129	96	37	as	as	ADP
ijtc-1129	96	38	revenue	revenue	NOUN
ijtc-1129	96	39	from	from	ADP
ijtc-1129	96	40	investment	investment	NOUN
ijtc-1129	96	41	and	and	CCONJ
ijtc-1129	96	42	natural	natural	ADJ
ijtc-1129	96	43	resource	resource	NOUN
ijtc-1129	96	44	management	management	NOUN
ijtc-1129	96	45	.	.	PUNCT
ijtc-1129	97	1	regional	regional	ADJ
ijtc-1129	97	2	revenue	revenue	NOUN
ijtc-1129	97	3	collected	collect	VERB
ijtc-1129	97	4	from	from	ADP
ijtc-1129	97	5	sources	source	NOUN
ijtc-1129	97	6	within	within	ADP
ijtc-1129	97	7	its	its	PRON
ijtc-1129	97	8	territory	territory	NOUN
ijtc-1129	97	9	is	be	AUX
ijtc-1129	97	10	collected	collect	VERB
ijtc-1129	97	11	based	base	VERB
ijtc-1129	97	12	on	on	ADP
ijtc-1129	97	13	regional	regional	ADJ
ijtc-1129	97	14	regulations	regulation	NOUN
ijtc-1129	97	15	by	by	ADP
ijtc-1129	97	16	prevailing	prevail	VERB
ijtc-1129	97	17	laws	law	NOUN
ijtc-1129	97	18	and	and	CCONJ
ijtc-1129	97	19	regulations	regulation	NOUN
ijtc-1129	97	20	.	.	PUNCT
ijtc-1129	98	1	in	in	ADP
ijtc-1129	98	2	this	this	DET
ijtc-1129	98	3	regard	regard	NOUN
ijtc-1129	98	4	,	,	PUNCT
ijtc-1129	98	5	regional	regional	ADJ
ijtc-1129	98	6	autonomy	autonomy	NOUN
ijtc-1129	98	7	can	can	AUX
ijtc-1129	98	8	be	be	AUX
ijtc-1129	98	9	relied	rely	VERB
ijtc-1129	98	10	upon	upon	SCONJ
ijtc-1129	98	11	as	as	ADP
ijtc-1129	98	12	a	a	DET
ijtc-1129	98	13	cornerstone	cornerstone	NOUN
ijtc-1129	98	14	of	of	ADP
ijtc-1129	98	15	development	development	NOUN
ijtc-1129	98	16	by	by	ADP
ijtc-1129	98	17	providing	provide	VERB
ijtc-1129	98	18	a	a	DET
ijtc-1129	98	19	conducive	conducive	ADJ
ijtc-1129	98	20	environment	environment	NOUN
ijtc-1129	98	21	for	for	ADP
ijtc-1129	98	22	regional	regional	ADJ
ijtc-1129	98	23	governments	government	NOUN
ijtc-1129	98	24	from	from	ADP
ijtc-1129	98	25	the	the	DET
ijtc-1129	98	26	central	central	ADJ
ijtc-1129	98	27	government	government	NOUN
ijtc-1129	98	28	to	to	PART
ijtc-1129	98	29	increase	increase	VERB
ijtc-1129	98	30	their	their	PRON
ijtc-1129	98	31	pad	pad	NOUN
ijtc-1129	98	32	.	.	PUNCT
ijtc-1129	99	1	increasing	increase	VERB
ijtc-1129	99	2	pad	pad	NOUN
ijtc-1129	99	3	,	,	PUNCT
ijtc-1129	99	4	in	in	ADP
ijtc-1129	99	5	line	line	NOUN
ijtc-1129	99	6	with	with	ADP
ijtc-1129	99	7	the	the	DET
ijtc-1129	99	8	increasing	increase	VERB
ijtc-1129	99	9	number	number	NOUN
ijtc-1129	99	10	of	of	ADP
ijtc-1129	99	11	responsibilities	responsibility	NOUN
ijtc-1129	99	12	delegated	delegate	VERB
ijtc-1129	99	13	to	to	ADP
ijtc-1129	99	14	regional	regional	ADJ
ijtc-1129	99	15	governments	government	NOUN
ijtc-1129	99	16	,	,	PUNCT
ijtc-1129	99	17	accompanied	accompany	VERB
ijtc-1129	99	18	by	by	ADP
ijtc-1129	99	19	the	the	DET
ijtc-1129	99	20	transfer	transfer	NOUN
ijtc-1129	99	21	of	of	ADP
ijtc-1129	99	22	personnel	personnel	NOUN
ijtc-1129	99	23	,	,	PUNCT
ijtc-1129	99	24	assets	asset	NOUN
ijtc-1129	99	25	,	,	PUNCT
ijtc-1129	99	26	financing	financing	NOUN
ijtc-1129	99	27	,	,	PUNCT
ijtc-1129	99	28	and	and	CCONJ
ijtc-1129	99	29	authority	authority	NOUN
ijtc-1129	99	30	to	to	ADP
ijtc-1129	99	31	regions	region	NOUN
ijtc-1129	99	32	in	in	ADP
ijtc-1129	99	33	considerable	considerable	ADJ
ijtc-1129	99	34	amounts	amount	NOUN
ijtc-1129	99	35	.	.	PUNCT
ijtc-1129	100	1	fiscal	fiscal	ADJ
ijtc-1129	100	2	transfers	transfer	NOUN
ijtc-1129	100	3	from	from	ADP
ijtc-1129	100	4	the	the	DET
ijtc-1129	100	5	central	central	ADJ
ijtc-1129	100	6	government	government	NOUN
ijtc-1129	100	7	to	to	ADP
ijtc-1129	100	8	regional	regional	ADJ
ijtc-1129	100	9	governments	government	NOUN
ijtc-1129	100	10	in	in	ADP
ijtc-1129	100	11	supporting	support	VERB
ijtc-1129	100	12	regional	regional	ADJ
ijtc-1129	100	13	autonomy	autonomy	NOUN
ijtc-1129	100	14	must	must	AUX
ijtc-1129	100	15	be	be	AUX
ijtc-1129	100	16	sufficient	sufficient	ADJ
ijtc-1129	100	17	,	,	PUNCT
ijtc-1129	100	18	but	but	CCONJ
ijtc-1129	100	19	regional	regional	ADJ
ijtc-1129	100	20	governments	government	NOUN
ijtc-1129	100	21	must	must	AUX
ijtc-1129	100	22	be	be	AUX
ijtc-1129	100	23	relatively	relatively	ADV
ijtc-1129	100	24	more	more	ADV
ijtc-1129	100	25	creative	creative	ADJ
ijtc-1129	100	26	and	and	CCONJ
ijtc-1129	100	27	innovative	innovative	ADJ
ijtc-1129	100	28	in	in	ADP
ijtc-1129	100	29	increasing	increase	VERB
ijtc-1129	100	30	pad	pad	NOUN
ijtc-1129	100	31	and	and	CCONJ
ijtc-1129	100	32	improving	improve	VERB
ijtc-1129	100	33	fiscal	fiscal	ADJ
ijtc-1129	100	34	sustainability	sustainability	NOUN
ijtc-1129	100	35	in	in	ADP
ijtc-1129	100	36	managing	manage	VERB
ijtc-1129	100	37	their	their	PRON
ijtc-1129	100	38	regional	regional	ADJ
ijtc-1129	100	39	budgets	budget	NOUN
ijtc-1129	100	40	.	.	PUNCT
ijtc-1129	101	1	therefore	therefore	ADV
ijtc-1129	101	2	,	,	PUNCT
ijtc-1129	101	3	regions	region	NOUN
ijtc-1129	101	4	are	be	AUX
ijtc-1129	101	5	expected	expect	VERB
ijtc-1129	101	6	to	to	PART
ijtc-1129	101	7	be	be	AUX
ijtc-1129	101	8	able	able	ADJ
ijtc-1129	101	9	to	to	PART
ijtc-1129	101	10	explore	explore	VERB
ijtc-1129	101	11	various	various	ADJ
ijtc-1129	101	12	sources	source	NOUN
ijtc-1129	101	13	of	of	ADP
ijtc-1129	101	14	pad	pad	NOUN
ijtc-1129	101	15	maximally	maximally	ADV
ijtc-1129	101	16	.	.	PUNCT
ijtc-1129	102	1	the	the	DET
ijtc-1129	102	2	fiscal	fiscal	ADJ
ijtc-1129	102	3	correlation	correlation	NOUN
ijtc-1129	102	4	relationship	relationship	NOUN
ijtc-1129	102	5	between	between	ADP
ijtc-1129	102	6	the	the	DET
ijtc-1129	102	7	central	central	ADJ
ijtc-1129	102	8	government	government	NOUN
ijtc-1129	102	9	and	and	CCONJ
ijtc-1129	102	10	regional	regional	ADJ
ijtc-1129	102	11	governments	government	NOUN
ijtc-1129	102	12	is	be	AUX
ijtc-1129	102	13	characterized	characterize	VERB
ijtc-1129	102	14	by	by	ADP
ijtc-1129	102	15	the	the	DET
ijtc-1129	102	16	high	high	ADJ
ijtc-1129	102	17	control	control	NOUN
ijtc-1129	102	18	of	of	ADP
ijtc-1129	102	19	the	the	DET
ijtc-1129	102	20	central	central	ADJ
ijtc-1129	102	21	government	government	NOUN
ijtc-1129	102	22	over	over	ADP
ijtc-1129	102	23	the	the	DET
ijtc-1129	102	24	progress	progress	NOUN
ijtc-1129	102	25	of	of	ADP
ijtc-1129	102	26	regional	regional	ADJ
ijtc-1129	102	27	development	development	NOUN
ijtc-1129	102	28	programs	program	NOUN
ijtc-1129	102	29	.	.	PUNCT
ijtc-1129	103	1	this	this	PRON
ijtc-1129	103	2	is	be	AUX
ijtc-1129	103	3	evident	evident	ADJ
ijtc-1129	103	4	from	from	ADP
ijtc-1129	103	5	the	the	DET
ijtc-1129	103	6	low	low	ADJ
ijtc-1129	103	7	proportion	proportion	NOUN
ijtc-1129	103	8	of	of	ADP
ijtc-1129	103	9	pad	pad	NOUN
ijtc-1129	103	10	to	to	ADP
ijtc-1129	103	11	the	the	DET
ijtc-1129	103	12	total	total	ADJ
ijtc-1129	103	13	regional	regional	ADJ
ijtc-1129	103	14	revenue	revenue	NOUN
ijtc-1129	103	15	compared	compare	VERB
ijtc-1129	103	16	to	to	ADP
ijtc-1129	103	17	the	the	DET
ijtc-1129	103	18	substantial	substantial	ADJ
ijtc-1129	103	19	amount	amount	NOUN
ijtc-1129	103	20	of	of	ADP
ijtc-1129	103	21	subsidies	subsidy	NOUN
ijtc-1129	103	22	from	from	ADP
ijtc-1129	103	23	the	the	DET
ijtc-1129	103	24	central	central	ADJ
ijtc-1129	103	25	government	government	NOUN
ijtc-1129	103	26	.	.	PUNCT
ijtc-1129	104	1	one	one	NUM
ijtc-1129	104	2	way	way	NOUN
ijtc-1129	104	3	to	to	PART
ijtc-1129	104	4	increase	increase	VERB
ijtc-1129	104	5	regional	regional	ADJ
ijtc-1129	104	6	original	original	ADJ
ijtc-1129	104	7	revenue	revenue	NOUN
ijtc-1129	104	8	is	be	AUX
ijtc-1129	104	9	through	through	ADP
ijtc-1129	104	10	the	the	DET
ijtc-1129	104	11	optimization	optimization	NOUN
ijtc-1129	104	12	of	of	ADP
ijtc-1129	104	13	regional	regional	ADJ
ijtc-1129	104	14	taxes	taxis	NOUN
ijtc-1129	104	15	.	.	PUNCT
ijtc-1129	105	1	one	one	NUM
ijtc-1129	105	2	of	of	ADP
ijtc-1129	105	3	the	the	DET
ijtc-1129	105	4	government	government	NOUN
ijtc-1129	105	5	's	's	PART
ijtc-1129	105	6	policies	policy	NOUN
ijtc-1129	105	7	regarding	regard	VERB
ijtc-1129	105	8	taxes	taxis	NOUN
ijtc-1129	105	9	in	in	ADP
ijtc-1129	105	10	the	the	DET
ijtc-1129	105	11	context	context	NOUN
ijtc-1129	105	12	of	of	ADP
ijtc-1129	105	13	law	law	NOUN
ijtc-1129	105	14	number	number	NOUN
ijtc-1129	105	15	34	34	NUM
ijtc-1129	105	16	of	of	ADP
ijtc-1129	105	17	2000	2000	NUM
ijtc-1129	105	18	concerning	concern	VERB
ijtc-1129	105	19	regional	regional	ADJ
ijtc-1129	105	20	taxes	taxis	NOUN
ijtc-1129	105	21	and	and	CCONJ
ijtc-1129	105	22	retributions	retribution	NOUN
ijtc-1129	105	23	was	be	AUX
ijtc-1129	105	24	transformed	transform	VERB
ijtc-1129	105	25	into	into	ADP
ijtc-1129	105	26	law	law	NOUN
ijtc-1129	105	27	number	number	NOUN
ijtc-1129	105	28	28	28	NUM
ijtc-1129	105	29	of	of	ADP
ijtc-1129	105	30	2009	2009	NUM
ijtc-1129	105	31	in	in	ADP
ijtc-1129	105	32	line	line	NOUN
ijtc-1129	105	33	with	with	ADP
ijtc-1129	105	34	the	the	DET
ijtc-1129	105	35	addition	addition	NOUN
ijtc-1129	105	36	of	of	ADP
ijtc-1129	105	37	new	new	ADJ
ijtc-1129	105	38	tax	tax	NOUN
ijtc-1129	105	39	types	type	NOUN
ijtc-1129	105	40	,	,	PUNCT
ijtc-1129	105	41	the	the	DET
ijtc-1129	105	42	expansion	expansion	NOUN
ijtc-1129	105	43	of	of	ADP
ijtc-1129	105	44	the	the	DET
ijtc-1129	105	45	tax	tax	NOUN
ijtc-1129	105	46	base	base	NOUN
ijtc-1129	105	47	,	,	PUNCT
ijtc-1129	105	48	and	and	CCONJ
ijtc-1129	105	49	the	the	DET
ijtc-1129	105	50	flexibility	flexibility	NOUN
ijtc-1129	105	51	of	of	ADP
ijtc-1129	105	52	tax	tax	NOUN
ijtc-1129	105	53	rates	rate	NOUN
ijtc-1129	105	54	.	.	PUNCT
ijtc-1129	106	1	one	one	NUM
ijtc-1129	106	2	of	of	ADP
ijtc-1129	106	3	the	the	DET
ijtc-1129	106	4	new	new	ADJ
ijtc-1129	106	5	tax	tax	NOUN
ijtc-1129	106	6	types	type	NOUN
ijtc-1129	106	7	transferred	transfer	VERB
ijtc-1129	106	8	from	from	ADP
ijtc-1129	106	9	central	central	ADJ
ijtc-1129	106	10	government	government	NOUN
ijtc-1129	106	11	taxes	taxis	NOUN
ijtc-1129	106	12	to	to	ADP
ijtc-1129	106	13	regional	regional	ADJ
ijtc-1129	106	14	taxes	taxis	NOUN
ijtc-1129	106	15	is	be	AUX
ijtc-1129	106	16	the	the	DET
ijtc-1129	106	17	land	land	NOUN
ijtc-1129	106	18	and	and	CCONJ
ijtc-1129	106	19	building	building	NOUN
ijtc-1129	106	20	acquisition	acquisition	NOUN
ijtc-1129	106	21	tax	tax	NOUN
ijtc-1129	106	22	(	(	PUNCT
ijtc-1129	106	23	bphtb	bphtb	ADV
ijtc-1129	106	24	)	)	PUNCT
ijtc-1129	106	25	.	.	PUNCT
ijtc-1129	107	1	the	the	DET
ijtc-1129	107	2	transfer	transfer	NOUN
ijtc-1129	107	3	of	of	ADP
ijtc-1129	107	4	bphtb	bphtb	PROPN
ijtc-1129	107	5	administration	administration	NOUN
ijtc-1129	107	6	from	from	ADP
ijtc-1129	107	7	the	the	DET
ijtc-1129	107	8	central	central	ADJ
ijtc-1129	107	9	to	to	ADP
ijtc-1129	107	10	regional	regional	ADJ
ijtc-1129	107	11	government	government	NOUN
ijtc-1129	107	12	began	begin	VERB
ijtc-1129	107	13	on	on	ADP
ijtc-1129	107	14	january	january	PROPN
ijtc-1129	107	15	1	1	NUM
ijtc-1129	107	16	,	,	PUNCT
ijtc-1129	107	17	2011	2011	NUM
ijtc-1129	107	18	,	,	PUNCT
ijtc-1129	107	19	and	and	CCONJ
ijtc-1129	107	20	was	be	AUX
ijtc-1129	107	21	completed	complete	VERB
ijtc-1129	107	22	by	by	ADP
ijtc-1129	107	23	january	january	PROPN
ijtc-1129	107	24	1	1	NUM
ijtc-1129	107	25	,	,	PUNCT
ijtc-1129	107	26	2014	2014	NUM
ijtc-1129	107	27	.	.	PUNCT
ijtc-1129	108	1	in	in	ADP
ijtc-1129	108	2	banjarmasin	banjarmasin	PROPN
ijtc-1129	108	3	city	city	PROPN
ijtc-1129	108	4	,	,	PUNCT
ijtc-1129	108	5	a	a	DET
ijtc-1129	108	6	regional	regional	ADJ
ijtc-1129	108	7	regulation	regulation	NOUN
ijtc-1129	108	8	was	be	AUX
ijtc-1129	108	9	issued	issue	VERB
ijtc-1129	108	10	regarding	regard	VERB
ijtc-1129	108	11	bphtb	bphtb	PROPN
ijtc-1129	108	12	administration	administration	NOUN
ijtc-1129	108	13	,	,	PUNCT
ijtc-1129	108	14	namely	namely	ADV
ijtc-1129	108	15	banjarmasin	banjarmasin	NOUN
ijtc-1129	108	16	city	city	PROPN
ijtc-1129	108	17	regional	regional	ADJ
ijtc-1129	108	18	regulation	regulation	NOUN
ijtc-1129	108	19	no	no	NOUN
ijtc-1129	108	20	.	.	NOUN
ijtc-1129	108	21	20	20	NUM
ijtc-1129	108	22	of	of	ADP
ijtc-1129	108	23	2010	2010	NUM
ijtc-1129	108	24	concerning	concern	VERB
ijtc-1129	108	25	land	land	NOUN
ijtc-1129	108	26	and	and	CCONJ
ijtc-1129	108	27	building	building	NOUN
ijtc-1129	108	28	acquisition	acquisition	NOUN
ijtc-1129	108	29	tax	tax	NOUN
ijtc-1129	108	30	,	,	PUNCT
ijtc-1129	108	31	which	which	PRON
ijtc-1129	108	32	took	take	VERB
ijtc-1129	108	33	effect	effect	NOUN
ijtc-1129	108	34	on	on	ADP
ijtc-1129	108	35	january	january	PROPN
ijtc-1129	108	36	1	1	NUM
ijtc-1129	108	37	,	,	PUNCT
ijtc-1129	108	38	2011	2011	NUM
ijtc-1129	108	39	.	.	PUNCT
ijtc-1129	109	1	with	with	ADP
ijtc-1129	109	2	this	this	DET
ijtc-1129	109	3	transfer	transfer	NOUN
ijtc-1129	109	4	,	,	PUNCT
ijtc-1129	109	5	bphtb	bphtb	ADP
ijtc-1129	109	6	tax	tax	NOUN
ijtc-1129	109	7	revenue	revenue	NOUN
ijtc-1129	109	8	is	be	AUX
ijtc-1129	109	9	expected	expect	VERB
ijtc-1129	109	10	to	to	PART
ijtc-1129	109	11	become	become	VERB
ijtc-1129	109	12	a	a	DET
ijtc-1129	109	13	source	source	NOUN
ijtc-1129	109	14	of	of	ADP
ijtc-1129	109	15	regional	regional	ADJ
ijtc-1129	109	16	original	original	ADJ
ijtc-1129	109	17	revenue	revenue	NOUN
ijtc-1129	109	18	with	with	ADP
ijtc-1129	109	19	significant	significant	ADJ
ijtc-1129	109	20	potential	potential	NOUN
ijtc-1129	109	21	for	for	ADP
ijtc-1129	109	22	banjarmasin	banjarmasin	NOUN
ijtc-1129	109	23	city	city	PROPN
ijtc-1129	109	24	.	.	PUNCT
ijtc-1129	110	1	the	the	DET
ijtc-1129	110	2	transfer	transfer	NOUN
ijtc-1129	110	3	of	of	ADP
ijtc-1129	110	4	bphtb	bphtb	PROPN
ijtc-1129	110	5	administration	administration	NOUN
ijtc-1129	110	6	not	not	PART
ijtc-1129	110	7	only	only	ADV
ijtc-1129	110	8	includes	include	VERB
ijtc-1129	110	9	collection	collection	NOUN
ijtc-1129	110	10	and	and	CCONJ
ijtc-1129	110	11	payment	payment	NOUN
ijtc-1129	110	12	but	but	CCONJ
ijtc-1129	110	13	also	also	ADV
ijtc-1129	110	14	covers	cover	VERB
ijtc-1129	110	15	data	datum	NOUN
ijtc-1129	110	16	collection	collection	NOUN
ijtc-1129	110	17	,	,	PUNCT
ijtc-1129	110	18	assessment	assessment	NOUN
ijtc-1129	110	19	,	,	PUNCT
ijtc-1129	110	20	determination	determination	NOUN
ijtc-1129	110	21	,	,	PUNCT
ijtc-1129	110	22	services	service	NOUN
ijtc-1129	110	23	,	,	PUNCT
ijtc-1129	110	24	and	and	CCONJ
ijtc-1129	110	25	administration	administration	NOUN
ijtc-1129	110	26	that	that	PRON
ijtc-1129	110	27	must	must	AUX
ijtc-1129	110	28	be	be	AUX
ijtc-1129	110	29	carried	carry	VERB
ijtc-1129	110	30	out	out	ADP
ijtc-1129	110	31	by	by	ADP
ijtc-1129	110	32	the	the	DET
ijtc-1129	110	33	region	region	NOUN
ijtc-1129	110	34	.	.	PUNCT
ijtc-1129	111	1	bphtb	bphtb	ADV
ijtc-1129	111	2	is	be	AUX
ijtc-1129	111	3	determined	determine	VERB
ijtc-1129	111	4	based	base	VERB
ijtc-1129	111	5	on	on	ADP
ijtc-1129	111	6	the	the	DET
ijtc-1129	111	7	tax	tax	NOUN
ijtc-1129	111	8	object	object	NOUN
ijtc-1129	111	9	sales	sale	NOUN
ijtc-1129	111	10	value	value	NOUN
ijtc-1129	111	11	(	(	PUNCT
ijtc-1129	111	12	njop	njop	NOUN
ijtc-1129	111	13	)	)	PUNCT
ijtc-1129	111	14	by	by	ADP
ijtc-1129	111	15	the	the	DET
ijtc-1129	111	16	transaction	transaction	NOUN
ijtc-1129	111	17	value	value	NOUN
ijtc-1129	111	18	of	of	ADP
ijtc-1129	111	19	the	the	DET
ijtc-1129	111	20	tax	tax	NOUN
ijtc-1129	111	21	object	object	NOUN
ijtc-1129	111	22	or	or	CCONJ
ijtc-1129	111	23	the	the	DET
ijtc-1129	111	24	market	market	NOUN
ijtc-1129	111	25	value	value	NOUN
ijtc-1129	111	26	of	of	ADP
ijtc-1129	111	27	the	the	DET
ijtc-1129	111	28	tax	tax	NOUN
ijtc-1129	111	29	object	object	NOUN
ijtc-1129	111	30	.	.	PUNCT
ijtc-1129	112	1	the	the	DET
ijtc-1129	112	2	transaction	transaction	NOUN
ijtc-1129	112	3	value	value	NOUN
ijtc-1129	112	4	is	be	AUX
ijtc-1129	112	5	the	the	DET
ijtc-1129	112	6	real	real	ADJ
ijtc-1129	112	7	price	price	NOUN
ijtc-1129	112	8	of	of	ADP
ijtc-1129	112	9	the	the	DET
ijtc-1129	112	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1129	112	11	analysis	analysis	NOUN
ijtc-1129	112	12	of	of	ADP
ijtc-1129	112	13	local	local	ADJ
ijtc-1129	112	14	tax	tax	NOUN
ijtc-1129	112	15	potential	potential	NOUN
ijtc-1129	112	16	of	of	ADP
ijtc-1129	112	17	ogan	ogan	PROPN
ijtc-1129	112	18	komering	komering	PROPN
ijtc-1129	112	19	ulu	ulu	PROPN
ijtc-1129	112	20	regency	regency	PROPN
ijtc-1129	112	21	zega	zega	PROPN
ijtc-1129	112	22	and	and	CCONJ
ijtc-1129	112	23	hardiana	hardiana	PROPN
ijtc-1129	112	24	297	297	NUM
ijtc-1129	112	25	|	|	ADV
ijtc-1129	112	26	ilomata	ilomata	PROPN
ijtc-1129	112	27	international	international	ADJ
ijtc-1129	112	28	journal	journal	NOUN
ijtc-1129	112	29	of	of	ADP
ijtc-1129	112	30	tax	tax	PROPN
ijtc-1129	112	31	&	&	CCONJ
ijtc-1129	112	32	accounting	accounting	PROPN
ijtc-1129	112	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1129	112	34	sold	sell	VERB
ijtc-1129	112	35	object	object	NOUN
ijtc-1129	112	36	agreed	agree	VERB
ijtc-1129	112	37	upon	upon	SCONJ
ijtc-1129	112	38	by	by	ADP
ijtc-1129	112	39	both	both	DET
ijtc-1129	112	40	parties	party	NOUN
ijtc-1129	112	41	,	,	PUNCT
ijtc-1129	112	42	the	the	DET
ijtc-1129	112	43	seller	seller	NOUN
ijtc-1129	112	44	and	and	CCONJ
ijtc-1129	112	45	the	the	DET
ijtc-1129	112	46	buyer	buyer	NOUN
ijtc-1129	112	47	,	,	PUNCT
ijtc-1129	112	48	without	without	ADP
ijtc-1129	112	49	being	be	AUX
ijtc-1129	112	50	pegged	peg	VERB
ijtc-1129	112	51	to	to	ADP
ijtc-1129	112	52	the	the	DET
ijtc-1129	112	53	market	market	NOUN
ijtc-1129	112	54	value	value	NOUN
ijtc-1129	112	55	purchased	purchase	VERB
ijtc-1129	112	56	.	.	PUNCT
ijtc-1129	113	1	the	the	DET
ijtc-1129	113	2	tax	tax	NOUN
ijtc-1129	113	3	object	object	NOUN
ijtc-1129	113	4	of	of	ADP
ijtc-1129	113	5	bphtb	bphtb	ADV
ijtc-1129	113	6	is	be	AUX
ijtc-1129	113	7	the	the	DET
ijtc-1129	113	8	acquisition	acquisition	NOUN
ijtc-1129	113	9	of	of	ADP
ijtc-1129	113	10	land	land	NOUN
ijtc-1129	113	11	and	and	CCONJ
ijtc-1129	113	12	buildings	building	NOUN
ijtc-1129	113	13	.	.	PUNCT
ijtc-1129	114	1	the	the	DET
ijtc-1129	114	2	transfer	transfer	NOUN
ijtc-1129	114	3	of	of	ADP
ijtc-1129	114	4	rights	right	NOUN
ijtc-1129	114	5	to	to	ADP
ijtc-1129	114	6	land	land	NOUN
ijtc-1129	114	7	and	and	CCONJ
ijtc-1129	114	8	buildings	building	NOUN
ijtc-1129	114	9	involves	involve	VERB
ijtc-1129	114	10	the	the	DET
ijtc-1129	114	11	transfer	transfer	NOUN
ijtc-1129	114	12	and	and	CCONJ
ijtc-1129	114	13	granting	granting	NOUN
ijtc-1129	114	14	of	of	ADP
ijtc-1129	114	15	new	new	ADJ
ijtc-1129	114	16	rights	right	NOUN
ijtc-1129	114	17	.	.	PUNCT
ijtc-1129	115	1	this	this	DET
ijtc-1129	115	2	transfer	transfer	NOUN
ijtc-1129	115	3	of	of	ADP
ijtc-1129	115	4	rights	right	NOUN
ijtc-1129	115	5	includes	include	VERB
ijtc-1129	115	6	buying	buying	NOUN
ijtc-1129	115	7	and	and	CCONJ
ijtc-1129	115	8	selling	selling	NOUN
ijtc-1129	115	9	,	,	PUNCT
ijtc-1129	115	10	exchange	exchange	NOUN
ijtc-1129	115	11	,	,	PUNCT
ijtc-1129	115	12	donation	donation	NOUN
ijtc-1129	115	13	,	,	PUNCT
ijtc-1129	115	14	testamentary	testamentary	ADJ
ijtc-1129	115	15	gift	gift	NOUN
ijtc-1129	115	16	,	,	PUNCT
ijtc-1129	115	17	inheritance	inheritance	NOUN
ijtc-1129	115	18	,	,	PUNCT
ijtc-1129	115	19	inclusion	inclusion	NOUN
ijtc-1129	115	20	in	in	ADP
ijtc-1129	115	21	the	the	DET
ijtc-1129	115	22	marriage	marriage	NOUN
ijtc-1129	115	23	settlement	settlement	NOUN
ijtc-1129	115	24	or	or	CCONJ
ijtc-1129	115	25	other	other	ADJ
ijtc-1129	115	26	community	community	NOUN
ijtc-1129	115	27	property	property	NOUN
ijtc-1129	115	28	,	,	PUNCT
ijtc-1129	115	29	separation	separation	NOUN
ijtc-1129	115	30	of	of	ADP
ijtc-1129	115	31	rights	right	NOUN
ijtc-1129	115	32	resulting	result	VERB
ijtc-1129	115	33	in	in	ADP
ijtc-1129	115	34	transfer	transfer	NOUN
ijtc-1129	115	35	,	,	PUNCT
ijtc-1129	115	36	converting	convert	VERB
ijtc-1129	115	37	buyers	buyer	NOUN
ijtc-1129	115	38	at	at	ADP
ijtc-1129	115	39	auction	auction	NOUN
ijtc-1129	115	40	,	,	PUNCT
ijtc-1129	115	41	implementing	implement	VERB
ijtc-1129	115	42	court	court	NOUN
ijtc-1129	115	43	decisions	decision	NOUN
ijtc-1129	115	44	that	that	PRON
ijtc-1129	115	45	have	have	VERB
ijtc-1129	115	46	permanent	permanent	ADJ
ijtc-1129	115	47	legal	legal	ADJ
ijtc-1129	115	48	force	force	NOUN
ijtc-1129	115	49	,	,	PUNCT
ijtc-1129	115	50	mergers	merger	NOUN
ijtc-1129	115	51	,	,	PUNCT
ijtc-1129	115	52	acquisitions	acquisition	NOUN
ijtc-1129	115	53	,	,	PUNCT
ijtc-1129	115	54	business	business	NOUN
ijtc-1129	115	55	mergers	merger	NOUN
ijtc-1129	115	56	,	,	PUNCT
ijtc-1129	115	57	and	and	CCONJ
ijtc-1129	115	58	gifts	gift	NOUN
ijtc-1129	115	59	.	.	PUNCT
ijtc-1129	116	1	each	each	DET
ijtc-1129	116	2	region	region	NOUN
ijtc-1129	116	3	has	have	AUX
ijtc-1129	116	4	determined	determine	VERB
ijtc-1129	116	5	the	the	DET
ijtc-1129	116	6	procedures	procedure	NOUN
ijtc-1129	116	7	for	for	ADP
ijtc-1129	116	8	the	the	DET
ijtc-1129	116	9	collection	collection	NOUN
ijtc-1129	116	10	of	of	ADP
ijtc-1129	116	11	bphtb	bphtb	ADJ
ijtc-1129	116	12	taxes	taxis	NOUN
ijtc-1129	116	13	to	to	PART
ijtc-1129	116	14	ensure	ensure	VERB
ijtc-1129	116	15	that	that	SCONJ
ijtc-1129	116	16	the	the	DET
ijtc-1129	116	17	results	result	NOUN
ijtc-1129	116	18	are	be	AUX
ijtc-1129	116	19	by	by	ADP
ijtc-1129	116	20	the	the	DET
ijtc-1129	116	21	targets	target	NOUN
ijtc-1129	116	22	.	.	PUNCT
ijtc-1129	117	1	however	however	ADV
ijtc-1129	117	2	,	,	PUNCT
ijtc-1129	117	3	in	in	ADP
ijtc-1129	117	4	the	the	DET
ijtc-1129	117	5	implementation	implementation	NOUN
ijtc-1129	117	6	of	of	ADP
ijtc-1129	117	7	bphtb	bphtb	ADJ
ijtc-1129	117	8	collection	collection	NOUN
ijtc-1129	117	9	,	,	PUNCT
ijtc-1129	117	10	there	there	PRON
ijtc-1129	117	11	are	be	VERB
ijtc-1129	117	12	often	often	ADV
ijtc-1129	117	13	discrepancies	discrepancy	NOUN
ijtc-1129	117	14	,	,	PUNCT
ijtc-1129	117	15	especially	especially	ADV
ijtc-1129	117	16	regarding	regard	VERB
ijtc-1129	117	17	the	the	DET
ijtc-1129	117	18	sales	sale	NOUN
ijtc-1129	117	19	value	value	NOUN
ijtc-1129	117	20	of	of	ADP
ijtc-1129	117	21	land	land	NOUN
ijtc-1129	117	22	and/or	and/or	CCONJ
ijtc-1129	117	23	buildings	building	NOUN
ijtc-1129	117	24	.	.	PUNCT
ijtc-1129	118	1	one	one	NUM
ijtc-1129	118	2	of	of	ADP
ijtc-1129	118	3	the	the	DET
ijtc-1129	118	4	discrepancies	discrepancy	NOUN
ijtc-1129	118	5	encountered	encounter	VERB
ijtc-1129	118	6	is	be	AUX
ijtc-1129	118	7	in	in	ADP
ijtc-1129	118	8	determining	determine	VERB
ijtc-1129	118	9	njop	njop	NOUN
ijtc-1129	118	10	in	in	ADP
ijtc-1129	118	11	bphtb	bphtb	ADJ
ijtc-1129	118	12	collection	collection	NOUN
ijtc-1129	118	13	.	.	PUNCT
ijtc-1129	119	1	bphtb	bphtb	PROPN
ijtc-1129	119	2	taxation	taxation	NOUN
ijtc-1129	119	3	assumes	assume	VERB
ijtc-1129	119	4	that	that	SCONJ
ijtc-1129	119	5	the	the	DET
ijtc-1129	119	6	transaction	transaction	NOUN
ijtc-1129	119	7	price	price	NOUN
ijtc-1129	119	8	reported	report	VERB
ijtc-1129	119	9	is	be	AUX
ijtc-1129	119	10	close	close	ADJ
ijtc-1129	119	11	to	to	ADP
ijtc-1129	119	12	the	the	DET
ijtc-1129	119	13	fair	fair	ADJ
ijtc-1129	119	14	market	market	NOUN
ijtc-1129	119	15	value	value	NOUN
ijtc-1129	119	16	of	of	ADP
ijtc-1129	119	17	the	the	DET
ijtc-1129	119	18	property	property	NOUN
ijtc-1129	119	19	.	.	PUNCT
ijtc-1129	120	1	this	this	DET
ijtc-1129	120	2	assumption	assumption	NOUN
ijtc-1129	120	3	can	can	AUX
ijtc-1129	120	4	sometimes	sometimes	ADV
ijtc-1129	120	5	be	be	AUX
ijtc-1129	120	6	difficult	difficult	ADJ
ijtc-1129	120	7	to	to	PART
ijtc-1129	120	8	apply	apply	VERB
ijtc-1129	120	9	given	give	VERB
ijtc-1129	120	10	the	the	DET
ijtc-1129	120	11	high	high	ADJ
ijtc-1129	120	12	transaction	transaction	NOUN
ijtc-1129	120	13	values	value	NOUN
ijtc-1129	120	14	that	that	PRON
ijtc-1129	120	15	may	may	AUX
ijtc-1129	120	16	reflect	reflect	VERB
ijtc-1129	120	17	the	the	DET
ijtc-1129	120	18	associated	associated	ADJ
ijtc-1129	120	19	transaction	transaction	NOUN
ijtc-1129	120	20	costs	cost	NOUN
ijtc-1129	120	21	.	.	PUNCT
ijtc-1129	121	1	therefore	therefore	ADV
ijtc-1129	121	2	,	,	PUNCT
ijtc-1129	121	3	sellers	seller	NOUN
ijtc-1129	121	4	and	and	CCONJ
ijtc-1129	121	5	buyers	buyer	NOUN
ijtc-1129	121	6	tend	tend	VERB
ijtc-1129	121	7	to	to	PART
ijtc-1129	121	8	choose	choose	VERB
ijtc-1129	121	9	a	a	DET
ijtc-1129	121	10	lower	low	ADJ
ijtc-1129	121	11	value	value	NOUN
ijtc-1129	121	12	to	to	PART
ijtc-1129	121	13	avoid	avoid	VERB
ijtc-1129	121	14	reporting	report	VERB
ijtc-1129	121	15	the	the	DET
ijtc-1129	121	16	actual	actual	ADJ
ijtc-1129	121	17	transaction	transaction	NOUN
ijtc-1129	121	18	value	value	NOUN
ijtc-1129	121	19	in	in	ADP
ijtc-1129	121	20	the	the	DET
ijtc-1129	121	21	sales	sale	NOUN
ijtc-1129	121	22	deed	deed	NOUN
ijtc-1129	121	23	to	to	PART
ijtc-1129	121	24	reduce	reduce	VERB
ijtc-1129	121	25	costs	cost	NOUN
ijtc-1129	121	26	.	.	PUNCT
ijtc-1129	122	1	therefore	therefore	ADV
ijtc-1129	122	2	,	,	PUNCT
ijtc-1129	122	3	to	to	PART
ijtc-1129	122	4	determine	determine	VERB
ijtc-1129	122	5	the	the	DET
ijtc-1129	122	6	accuracy	accuracy	NOUN
ijtc-1129	122	7	of	of	ADP
ijtc-1129	122	8	the	the	DET
ijtc-1129	122	9	transaction	transaction	NOUN
ijtc-1129	122	10	value	value	NOUN
ijtc-1129	122	11	reported	report	VERB
ijtc-1129	122	12	by	by	ADP
ijtc-1129	122	13	taxpayers	taxpayer	NOUN
ijtc-1129	122	14	,	,	PUNCT
ijtc-1129	122	15	each	each	DET
ijtc-1129	122	16	regency	regency	NOUN
ijtc-1129	122	17	or	or	CCONJ
ijtc-1129	122	18	city	city	NOUN
ijtc-1129	122	19	land	land	NOUN
ijtc-1129	122	20	office	office	NOUN
ijtc-1129	122	21	must	must	AUX
ijtc-1129	122	22	publish	publish	VERB
ijtc-1129	122	23	or	or	CCONJ
ijtc-1129	122	24	issue	issue	VERB
ijtc-1129	122	25	a	a	DET
ijtc-1129	122	26	land	land	NOUN
ijtc-1129	122	27	value	value	NOUN
ijtc-1129	122	28	zone	zone	NOUN
ijtc-1129	122	29	so	so	SCONJ
ijtc-1129	122	30	that	that	SCONJ
ijtc-1129	122	31	we	we	PRON
ijtc-1129	122	32	can	can	AUX
ijtc-1129	122	33	estimate	estimate	VERB
ijtc-1129	122	34	the	the	DET
ijtc-1129	122	35	range	range	NOUN
ijtc-1129	122	36	of	of	ADP
ijtc-1129	122	37	land	land	NOUN
ijtc-1129	122	38	values	value	NOUN
ijtc-1129	122	39	based	base	VERB
ijtc-1129	122	40	on	on	ADP
ijtc-1129	122	41	this	this	DET
ijtc-1129	122	42	land	land	NOUN
ijtc-1129	122	43	value	value	NOUN
ijtc-1129	122	44	zone	zone	NOUN
ijtc-1129	122	45	(	(	PUNCT
ijtc-1129	122	46	znt	znt	NOUN
ijtc-1129	122	47	)	)	PUNCT
ijtc-1129	122	48	issued	issue	VERB
ijtc-1129	122	49	by	by	ADP
ijtc-1129	122	50	the	the	DET
ijtc-1129	122	51	national	national	PROPN
ijtc-1129	122	52	land	land	PROPN
ijtc-1129	122	53	agency	agency	PROPN
ijtc-1129	122	54	as	as	ADP
ijtc-1129	122	55	the	the	DET
ijtc-1129	122	56	basis	basis	NOUN
ijtc-1129	122	57	for	for	ADP
ijtc-1129	122	58	taxation	taxation	NOUN
ijtc-1129	122	59	.	.	PUNCT
ijtc-1129	123	1	znt	znt	PROPN
ijtc-1129	123	2	is	be	AUX
ijtc-1129	123	3	not	not	PART
ijtc-1129	123	4	a	a	DET
ijtc-1129	123	5	fixed	fix	VERB
ijtc-1129	123	6	value	value	NOUN
ijtc-1129	123	7	but	but	CCONJ
ijtc-1129	123	8	rather	rather	ADV
ijtc-1129	123	9	an	an	DET
ijtc-1129	123	10	effort	effort	NOUN
ijtc-1129	123	11	by	by	ADP
ijtc-1129	123	12	the	the	DET
ijtc-1129	123	13	government	government	NOUN
ijtc-1129	123	14	to	to	PART
ijtc-1129	123	15	minimize	minimize	VERB
ijtc-1129	123	16	tax	tax	NOUN
ijtc-1129	123	17	losses	loss	NOUN
ijtc-1129	123	18	.	.	PUNCT
ijtc-1129	124	1	in	in	ADP
ijtc-1129	124	2	addition	addition	NOUN
ijtc-1129	124	3	to	to	ADP
ijtc-1129	124	4	using	use	VERB
ijtc-1129	124	5	znt	znt	NOUN
ijtc-1129	124	6	,	,	PUNCT
ijtc-1129	124	7	field	field	NOUN
ijtc-1129	124	8	verification	verification	NOUN
ijtc-1129	124	9	or	or	CCONJ
ijtc-1129	124	10	investigation	investigation	NOUN
ijtc-1129	124	11	may	may	AUX
ijtc-1129	124	12	also	also	ADV
ijtc-1129	124	13	be	be	AUX
ijtc-1129	124	14	necessary	necessary	ADJ
ijtc-1129	124	15	.	.	PUNCT
ijtc-1129	125	1	if	if	SCONJ
ijtc-1129	125	2	there	there	PRON
ijtc-1129	125	3	is	be	VERB
ijtc-1129	125	4	a	a	DET
ijtc-1129	125	5	discrepancy	discrepancy	NOUN
ijtc-1129	125	6	between	between	ADP
ijtc-1129	125	7	the	the	DET
ijtc-1129	125	8	transaction	transaction	NOUN
ijtc-1129	125	9	value	value	NOUN
ijtc-1129	125	10	and	and	CCONJ
ijtc-1129	125	11	the	the	DET
ijtc-1129	125	12	fair	fair	ADJ
ijtc-1129	125	13	market	market	NOUN
ijtc-1129	125	14	value	value	NOUN
ijtc-1129	125	15	during	during	ADP
ijtc-1129	125	16	field	field	NOUN
ijtc-1129	125	17	verification	verification	NOUN
ijtc-1129	125	18	,	,	PUNCT
ijtc-1129	125	19	it	it	PRON
ijtc-1129	125	20	will	will	AUX
ijtc-1129	125	21	be	be	AUX
ijtc-1129	125	22	immediately	immediately	ADV
ijtc-1129	125	23	corrected	correct	VERB
ijtc-1129	125	24	by	by	ADP
ijtc-1129	125	25	the	the	DET
ijtc-1129	125	26	relevant	relevant	ADJ
ijtc-1129	125	27	authorities	authority	NOUN
ijtc-1129	125	28	.	.	PUNCT
ijtc-1129	126	1	furthermore	furthermore	ADV
ijtc-1129	126	2	,	,	PUNCT
ijtc-1129	126	3	after	after	ADP
ijtc-1129	126	4	comparing	compare	VERB
ijtc-1129	126	5	the	the	DET
ijtc-1129	126	6	transaction	transaction	NOUN
ijtc-1129	126	7	value	value	NOUN
ijtc-1129	126	8	and	and	CCONJ
ijtc-1129	126	9	the	the	DET
ijtc-1129	126	10	fair	fair	ADJ
ijtc-1129	126	11	market	market	NOUN
ijtc-1129	126	12	value	value	NOUN
ijtc-1129	126	13	,	,	PUNCT
ijtc-1129	126	14	it	it	PRON
ijtc-1129	126	15	will	will	AUX
ijtc-1129	126	16	be	be	AUX
ijtc-1129	126	17	compared	compare	VERB
ijtc-1129	126	18	again	again	ADV
ijtc-1129	126	19	with	with	ADP
ijtc-1129	126	20	the	the	DET
ijtc-1129	126	21	njop	njop	NOUN
ijtc-1129	126	22	of	of	ADP
ijtc-1129	126	23	the	the	DET
ijtc-1129	126	24	land	land	NOUN
ijtc-1129	126	25	and/or	and/or	CCONJ
ijtc-1129	126	26	buildings	building	NOUN
ijtc-1129	126	27	that	that	PRON
ijtc-1129	126	28	become	become	VERB
ijtc-1129	126	29	the	the	DET
ijtc-1129	126	30	object	object	NOUN
ijtc-1129	126	31	of	of	ADP
ijtc-1129	126	32	the	the	DET
ijtc-1129	126	33	transfer	transfer	NOUN
ijtc-1129	126	34	of	of	ADP
ijtc-1129	126	35	rights	right	NOUN
ijtc-1129	126	36	,	,	PUNCT
ijtc-1129	126	37	with	with	ADP
ijtc-1129	126	38	the	the	DET
ijtc-1129	126	39	highest	high	ADJ
ijtc-1129	126	40	value	value	NOUN
ijtc-1129	126	41	being	be	AUX
ijtc-1129	126	42	used	use	VERB
ijtc-1129	126	43	as	as	ADP
ijtc-1129	126	44	the	the	DET
ijtc-1129	126	45	basis	basis	NOUN
ijtc-1129	126	46	for	for	ADP
ijtc-1129	126	47	bphtb	bphtb	ADJ
ijtc-1129	126	48	taxation	taxation	NOUN
ijtc-1129	126	49	.	.	PUNCT
ijtc-1129	127	1	(	(	PUNCT
ijtc-1129	127	2	abdulaziz	abdulaziz	NOUN
ijtc-1129	127	3	,	,	PUNCT
ijtc-1129	127	4	2021	2021	NUM
ijtc-1129	127	5	)	)	PUNCT
ijtc-1129	127	6	to	to	PART
ijtc-1129	127	7	understand	understand	VERB
ijtc-1129	127	8	the	the	DET
ijtc-1129	127	9	effectiveness	effectiveness	NOUN
ijtc-1129	127	10	of	of	ADP
ijtc-1129	127	11	tax	tax	NOUN
ijtc-1129	127	12	collection	collection	NOUN
ijtc-1129	127	13	,	,	PUNCT
ijtc-1129	127	14	bphtb	bphtb	ADP
ijtc-1129	127	15	tax	tax	NOUN
ijtc-1129	127	16	collection	collection	NOUN
ijtc-1129	127	17	is	be	AUX
ijtc-1129	127	18	usually	usually	ADV
ijtc-1129	127	19	measured	measure	VERB
ijtc-1129	127	20	by	by	ADP
ijtc-1129	127	21	the	the	DET
ijtc-1129	127	22	tax	tax	NOUN
ijtc-1129	127	23	collection	collection	NOUN
ijtc-1129	127	24	ratio	ratio	NOUN
ijtc-1129	127	25	,	,	PUNCT
ijtc-1129	127	26	which	which	PRON
ijtc-1129	127	27	is	be	AUX
ijtc-1129	127	28	the	the	DET
ijtc-1129	127	29	ratio	ratio	NOUN
ijtc-1129	127	30	of	of	ADP
ijtc-1129	127	31	successfully	successfully	ADV
ijtc-1129	127	32	collected	collect	VERB
ijtc-1129	127	33	taxes	taxis	NOUN
ijtc-1129	127	34	compared	compare	VERB
ijtc-1129	127	35	to	to	ADP
ijtc-1129	127	36	the	the	DET
ijtc-1129	127	37	amount	amount	NOUN
ijtc-1129	127	38	of	of	ADP
ijtc-1129	127	39	taxes	taxis	NOUN
ijtc-1129	127	40	that	that	PRON
ijtc-1129	127	41	should	should	AUX
ijtc-1129	127	42	be	be	AUX
ijtc-1129	127	43	collected	collect	VERB
ijtc-1129	127	44	based	base	VERB
ijtc-1129	127	45	on	on	ADP
ijtc-1129	127	46	potential	potential	ADJ
ijtc-1129	127	47	taxes	taxis	NOUN
ijtc-1129	127	48	.	.	PUNCT
ijtc-1129	128	1	the	the	DET
ijtc-1129	128	2	tax	tax	NOUN
ijtc-1129	128	3	collection	collection	NOUN
ijtc-1129	128	4	ratio	ratio	NOUN
ijtc-1129	128	5	approach	approach	NOUN
ijtc-1129	128	6	assumes	assume	VERB
ijtc-1129	128	7	one	one	NUM
ijtc-1129	128	8	crucial	crucial	ADJ
ijtc-1129	128	9	thing	thing	NOUN
ijtc-1129	128	10	that	that	PRON
ijtc-1129	128	11	affects	affect	VERB
ijtc-1129	128	12	the	the	DET
ijtc-1129	128	13	figures	figure	NOUN
ijtc-1129	128	14	it	it	PRON
ijtc-1129	128	15	produces	produce	VERB
ijtc-1129	128	16	:	:	PUNCT
ijtc-1129	128	17	how	how	SCONJ
ijtc-1129	128	18	the	the	DET
ijtc-1129	128	19	approach	approach	NOUN
ijtc-1129	128	20	or	or	CCONJ
ijtc-1129	128	21	method	method	NOUN
ijtc-1129	128	22	is	be	AUX
ijtc-1129	128	23	used	use	VERB
ijtc-1129	128	24	in	in	ADP
ijtc-1129	128	25	calculating	calculate	VERB
ijtc-1129	128	26	the	the	DET
ijtc-1129	128	27	tax	tax	NOUN
ijtc-1129	128	28	base	base	NOUN
ijtc-1129	128	29	.	.	PUNCT
ijtc-1129	129	1	as	as	ADP
ijtc-1129	129	2	information	information	NOUN
ijtc-1129	129	3	,	,	PUNCT
ijtc-1129	129	4	the	the	DET
ijtc-1129	129	5	original	original	ADJ
ijtc-1129	129	6	regional	regional	ADJ
ijtc-1129	129	7	revenue	revenue	NOUN
ijtc-1129	129	8	can	can	AUX
ijtc-1129	129	9	be	be	AUX
ijtc-1129	129	10	seen	see	VERB
ijtc-1129	129	11	in	in	ADP
ijtc-1129	129	12	the	the	DET
ijtc-1129	129	13	following	follow	VERB
ijtc-1129	129	14	table	table	NOUN
ijtc-1129	129	15	:	:	PUNCT
ijtc-1129	129	16	table	table	NOUN
ijtc-1129	129	17	2	2	NUM
ijtc-1129	129	18	.	.	PUNCT
ijtc-1129	129	19	original	original	ADJ
ijtc-1129	129	20	regional	regional	ADJ
ijtc-1129	129	21	revenue	revenue	NOUN
ijtc-1129	129	22	of	of	ADP
ijtc-1129	129	23	the	the	DET
ijtc-1129	129	24	ogan	ogan	PROPN
ijtc-1129	129	25	komering	komering	NOUN
ijtc-1129	129	26	ulu	ulu	PROPN
ijtc-1129	129	27	regency	regency	PROPN
ijtc-1129	129	28	no	no	DET
ijtc-1129	129	29	year	year	NOUN
ijtc-1129	129	30	original	original	ADJ
ijtc-1129	129	31	regional	regional	ADJ
ijtc-1129	129	32	revenue	revenue	NOUN
ijtc-1129	129	33	(	(	PUNCT
ijtc-1129	129	34	rupiahs	rupiah	NOUN
ijtc-1129	129	35	)	)	PUNCT
ijtc-1129	129	36	regional	regional	ADJ
ijtc-1129	129	37	taxes	taxis	NOUN
ijtc-1129	129	38	(	(	PUNCT
ijtc-1129	129	39	rupiahs	rupiah	NOUN
ijtc-1129	129	40	)	)	PUNCT
ijtc-1129	129	41	1	1	NUM
ijtc-1129	129	42	2018	2018	NUM
ijtc-1129	129	43	156,620,815,410	156,620,815,410	NUM
ijtc-1129	129	44	43,504,672,970	43,504,672,970	NUM
ijtc-1129	129	45	2	2	NUM
ijtc-1129	129	46	2019	2019	NUM
ijtc-1129	129	47	145,563,548,510	145,563,548,510	NUM
ijtc-1129	129	48	45,382,895,228	45,382,895,228	NUM
ijtc-1129	129	49	3	3	NUM
ijtc-1129	129	50	2020	2020	NUM
ijtc-1129	129	51	115,934,921,028	115,934,921,028	NUM
ijtc-1129	129	52	44,320,888,883	44,320,888,883	NUM
ijtc-1129	129	53	4	4	NUM
ijtc-1129	129	54	2021	2021	NUM
ijtc-1129	129	55	102,295,531,439	102,295,531,439	NUM
ijtc-1129	129	56	50,287,090,418	50,287,090,418	NUM
ijtc-1129	129	57	5	5	NUM
ijtc-1129	129	58	2022	2022	NUM
ijtc-1129	129	59	119,624,885,514	119,624,885,514	NUM
ijtc-1129	129	60	54,216,578,030	54,216,578,030	NUM
ijtc-1129	129	61	source	source	NOUN
ijtc-1129	129	62	:	:	PUNCT
ijtc-1129	129	63	ogan	ogan	PROPN
ijtc-1129	129	64	komering	komere	VERB
ijtc-1129	129	65	ulu	ulu	PROPN
ijtc-1129	129	66	regency	regency	PROPN
ijtc-1129	129	67	regional	regional	PROPN
ijtc-1129	129	68	revenue	revenue	NOUN
ijtc-1129	129	69	service	service	NOUN
ijtc-1129	129	70	(	(	PUNCT
ijtc-1129	129	71	2018	2018	NUM
ijtc-1129	129	72	2022	2022	NUM
ijtc-1129	129	73	)	)	PUNCT
ijtc-1129	129	74	from	from	ADP
ijtc-1129	129	75	the	the	DET
ijtc-1129	129	76	table	table	NOUN
ijtc-1129	129	77	above	above	ADV
ijtc-1129	129	78	,	,	PUNCT
ijtc-1129	129	79	it	it	PRON
ijtc-1129	129	80	can	can	AUX
ijtc-1129	129	81	be	be	AUX
ijtc-1129	129	82	observed	observe	VERB
ijtc-1129	129	83	that	that	SCONJ
ijtc-1129	129	84	there	there	PRON
ijtc-1129	129	85	are	be	VERB
ijtc-1129	129	86	fluctuations	fluctuation	NOUN
ijtc-1129	129	87	between	between	ADP
ijtc-1129	129	88	each	each	DET
ijtc-1129	129	89	year	year	NOUN
ijtc-1129	129	90	,	,	PUNCT
ijtc-1129	129	91	and	and	CCONJ
ijtc-1129	129	92	the	the	DET
ijtc-1129	129	93	change	change	NOUN
ijtc-1129	129	94	in	in	ADP
ijtc-1129	129	95	the	the	DET
ijtc-1129	129	96	graph	graph	NOUN
ijtc-1129	129	97	of	of	ADP
ijtc-1129	129	98	the	the	DET
ijtc-1129	129	99	original	original	ADJ
ijtc-1129	129	100	regional	regional	ADJ
ijtc-1129	129	101	revenue	revenue	NOUN
ijtc-1129	129	102	of	of	ADP
ijtc-1129	129	103	oku	oku	PROPN
ijtc-1129	129	104	regency	regency	PROPN
ijtc-1129	129	105	is	be	AUX
ijtc-1129	129	106	quite	quite	ADV
ijtc-1129	129	107	significant	significant	ADJ
ijtc-1129	129	108	.	.	PUNCT
ijtc-1129	130	1	this	this	PRON
ijtc-1129	130	2	is	be	AUX
ijtc-1129	130	3	based	base	VERB
ijtc-1129	130	4	on	on	ADP
ijtc-1129	130	5	the	the	DET
ijtc-1129	130	6	increasing	increase	VERB
ijtc-1129	130	7	revenue	revenue	NOUN
ijtc-1129	130	8	from	from	ADP
ijtc-1129	130	9	regional	regional	ADJ
ijtc-1129	130	10	taxes	taxis	NOUN
ijtc-1129	130	11	,	,	PUNCT
ijtc-1129	130	12	where	where	SCONJ
ijtc-1129	130	13	bphtb	bphtb	ADV
ijtc-1129	130	14	becomes	become	VERB
ijtc-1129	130	15	one	one	NUM
ijtc-1129	130	16	of	of	ADP
ijtc-1129	130	17	the	the	DET
ijtc-1129	130	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1129	130	19	analysis	analysis	NOUN
ijtc-1129	130	20	of	of	ADP
ijtc-1129	130	21	local	local	ADJ
ijtc-1129	130	22	tax	tax	NOUN
ijtc-1129	130	23	potential	potential	NOUN
ijtc-1129	130	24	of	of	ADP
ijtc-1129	130	25	ogan	ogan	PROPN
ijtc-1129	130	26	komering	komering	PROPN
ijtc-1129	130	27	ulu	ulu	PROPN
ijtc-1129	130	28	regency	regency	PROPN
ijtc-1129	130	29	zega	zega	PROPN
ijtc-1129	130	30	and	and	CCONJ
ijtc-1129	130	31	hardiana	hardiana	PROPN
ijtc-1129	130	32	298	298	NUM
ijtc-1129	130	33	|	|	ADV
ijtc-1129	130	34	ilomata	ilomata	PROPN
ijtc-1129	130	35	international	international	ADJ
ijtc-1129	130	36	journal	journal	NOUN
ijtc-1129	130	37	of	of	ADP
ijtc-1129	130	38	tax	tax	PROPN
ijtc-1129	130	39	&	&	CCONJ
ijtc-1129	130	40	accounting	account	VERB
ijtc-1129	130	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1129	130	42	contributors	contributor	NOUN
ijtc-1129	130	43	to	to	ADP
ijtc-1129	130	44	these	these	DET
ijtc-1129	130	45	figures	figure	NOUN
ijtc-1129	130	46	.	.	PUNCT
ijtc-1129	131	1	the	the	DET
ijtc-1129	131	2	revenue	revenue	NOUN
ijtc-1129	131	3	of	of	ADP
ijtc-1129	131	4	the	the	DET
ijtc-1129	131	5	region	region	NOUN
ijtc-1129	131	6	derived	derive	VERB
ijtc-1129	131	7	from	from	ADP
ijtc-1129	131	8	regional	regional	ADJ
ijtc-1129	131	9	taxes	taxis	NOUN
ijtc-1129	131	10	,	,	PUNCT
ijtc-1129	131	11	including	include	VERB
ijtc-1129	131	12	bphtb	bphtb	ADV
ijtc-1129	131	13	,	,	PUNCT
ijtc-1129	131	14	has	have	AUX
ijtc-1129	131	15	contributed	contribute	VERB
ijtc-1129	131	16	significantly	significantly	ADV
ijtc-1129	131	17	to	to	ADP
ijtc-1129	131	18	these	these	DET
ijtc-1129	131	19	numbers	number	NOUN
ijtc-1129	131	20	.	.	PUNCT
ijtc-1129	132	1	this	this	DET
ijtc-1129	132	2	fact	fact	NOUN
ijtc-1129	132	3	can	can	AUX
ijtc-1129	132	4	not	not	PART
ijtc-1129	132	5	be	be	AUX
ijtc-1129	132	6	denied	deny	VERB
ijtc-1129	132	7	as	as	SCONJ
ijtc-1129	132	8	it	it	PRON
ijtc-1129	132	9	has	have	AUX
ijtc-1129	132	10	been	be	AUX
ijtc-1129	132	11	audited	audit	VERB
ijtc-1129	132	12	by	by	ADP
ijtc-1129	132	13	the	the	DET
ijtc-1129	132	14	audit	audit	NOUN
ijtc-1129	132	15	board	board	NOUN
ijtc-1129	132	16	of	of	ADP
ijtc-1129	132	17	the	the	DET
ijtc-1129	132	18	republic	republic	NOUN
ijtc-1129	132	19	of	of	ADP
ijtc-1129	132	20	indonesia	indonesia	PROPN
ijtc-1129	132	21	(	(	PUNCT
ijtc-1129	132	22	bpk	bpk	PROPN
ijtc-1129	132	23	)	)	PUNCT
ijtc-1129	132	24	and	and	CCONJ
ijtc-1129	132	25	received	receive	VERB
ijtc-1129	132	26	findings	finding	NOUN
ijtc-1129	132	27	that	that	SCONJ
ijtc-1129	132	28	the	the	DET
ijtc-1129	132	29	regional	regional	ADJ
ijtc-1129	132	30	revenue	revenue	NOUN
ijtc-1129	132	31	service	service	NOUN
ijtc-1129	132	32	was	be	AUX
ijtc-1129	132	33	unable	unable	ADJ
ijtc-1129	132	34	to	to	PART
ijtc-1129	132	35	collect	collect	VERB
ijtc-1129	132	36	and	and	CCONJ
ijtc-1129	132	37	optimize	optimize	VERB
ijtc-1129	132	38	bphtb	bphtb	PRON
ijtc-1129	132	39	revenue	revenue	NOUN
ijtc-1129	132	40	as	as	ADP
ijtc-1129	132	41	regional	regional	ADJ
ijtc-1129	132	42	taxes	taxis	NOUN
ijtc-1129	132	43	.	.	PUNCT
ijtc-1129	133	1	therefore	therefore	ADV
ijtc-1129	133	2	,	,	PUNCT
ijtc-1129	133	3	the	the	DET
ijtc-1129	133	4	head	head	NOUN
ijtc-1129	133	5	of	of	ADP
ijtc-1129	133	6	the	the	DET
ijtc-1129	133	7	regional	regional	ADJ
ijtc-1129	133	8	revenue	revenue	NOUN
ijtc-1129	133	9	service	service	NOUN
ijtc-1129	133	10	of	of	ADP
ijtc-1129	133	11	oku	oku	PROPN
ijtc-1129	133	12	regency	regency	PROPN
ijtc-1129	133	13	took	take	VERB
ijtc-1129	133	14	the	the	DET
ijtc-1129	133	15	policy	policy	NOUN
ijtc-1129	133	16	that	that	PRON
ijtc-1129	133	17	in	in	ADP
ijtc-1129	133	18	every	every	DET
ijtc-1129	133	19	verification	verification	NOUN
ijtc-1129	133	20	of	of	ADP
ijtc-1129	133	21	bphtb	bphtb	ADJ
ijtc-1129	133	22	implementation	implementation	NOUN
ijtc-1129	133	23	,	,	PUNCT
ijtc-1129	133	24	they	they	PRON
ijtc-1129	133	25	would	would	AUX
ijtc-1129	133	26	no	no	ADV
ijtc-1129	133	27	longer	long	ADV
ijtc-1129	133	28	consider	consider	VERB
ijtc-1129	133	29	the	the	DET
ijtc-1129	133	30	base	base	NOUN
ijtc-1129	133	31	value	value	NOUN
ijtc-1129	133	32	or	or	CCONJ
ijtc-1129	133	33	the	the	DET
ijtc-1129	133	34	transaction	transaction	NOUN
ijtc-1129	133	35	value	value	NOUN
ijtc-1129	133	36	but	but	CCONJ
ijtc-1129	133	37	instead	instead	ADV
ijtc-1129	133	38	directly	directly	ADV
ijtc-1129	133	39	multiply	multiply	VERB
ijtc-1129	133	40	it	it	PRON
ijtc-1129	133	41	by	by	ADP
ijtc-1129	133	42	5	5	NUM
ijtc-1129	133	43	%	%	NOUN
ijtc-1129	133	44	.	.	PUNCT
ijtc-1129	134	1	in	in	ADP
ijtc-1129	134	2	other	other	ADJ
ijtc-1129	134	3	words	word	NOUN
ijtc-1129	134	4	,	,	PUNCT
ijtc-1129	134	5	regardless	regardless	ADV
ijtc-1129	134	6	of	of	ADP
ijtc-1129	134	7	the	the	DET
ijtc-1129	134	8	base	base	NOUN
ijtc-1129	134	9	value	value	NOUN
ijtc-1129	134	10	submitted	submit	VERB
ijtc-1129	134	11	,	,	PUNCT
ijtc-1129	134	12	if	if	SCONJ
ijtc-1129	134	13	it	it	PRON
ijtc-1129	134	14	is	be	AUX
ijtc-1129	134	15	below	below	ADP
ijtc-1129	134	16	60,000,000	60,000,000	NUM
ijtc-1129	134	17	idr	idr	PROPN
ijtc-1129	134	18	,	,	PUNCT
ijtc-1129	134	19	the	the	DET
ijtc-1129	134	20	bphtb	bphtb	ADJ
ijtc-1129	134	21	tax	tax	NOUN
ijtc-1129	134	22	will	will	AUX
ijtc-1129	134	23	be	be	AUX
ijtc-1129	134	24	multiplied	multiply	VERB
ijtc-1129	134	25	by	by	ADP
ijtc-1129	134	26	5	5	NUM
ijtc-1129	134	27	%	%	NOUN
ijtc-1129	134	28	.	.	PUNCT
ijtc-1129	135	1	this	this	PRON
ijtc-1129	135	2	becomes	become	VERB
ijtc-1129	135	3	a	a	DET
ijtc-1129	135	4	problematic	problematic	ADJ
ijtc-1129	135	5	policy	policy	NOUN
ijtc-1129	135	6	in	in	ADP
ijtc-1129	135	7	practice	practice	NOUN
ijtc-1129	135	8	,	,	PUNCT
ijtc-1129	135	9	but	but	CCONJ
ijtc-1129	135	10	it	it	PRON
ijtc-1129	135	11	can	can	AUX
ijtc-1129	135	12	instantly	instantly	ADV
ijtc-1129	135	13	increase	increase	VERB
ijtc-1129	135	14	the	the	DET
ijtc-1129	135	15	bphtb	bphtb	ADJ
ijtc-1129	135	16	tax	tax	NOUN
ijtc-1129	135	17	amount	amount	NOUN
ijtc-1129	135	18	,	,	PUNCT
ijtc-1129	135	19	and	and	CCONJ
ijtc-1129	135	20	it	it	PRON
ijtc-1129	135	21	can	can	AUX
ijtc-1129	135	22	be	be	AUX
ijtc-1129	135	23	seen	see	VERB
ijtc-1129	135	24	from	from	ADP
ijtc-1129	135	25	the	the	DET
ijtc-1129	135	26	data	datum	NOUN
ijtc-1129	135	27	table	table	NOUN
ijtc-1129	135	28	above	above	ADP
ijtc-1129	135	29	that	that	PRON
ijtc-1129	135	30	in	in	ADP
ijtc-1129	135	31	2022	2022	NUM
ijtc-1129	135	32	there	there	PRON
ijtc-1129	135	33	was	be	VERB
ijtc-1129	135	34	an	an	DET
ijtc-1129	135	35	increase	increase	NOUN
ijtc-1129	135	36	in	in	ADP
ijtc-1129	135	37	the	the	DET
ijtc-1129	135	38	amount	amount	NOUN
ijtc-1129	135	39	of	of	ADP
ijtc-1129	135	40	original	original	ADJ
ijtc-1129	135	41	regional	regional	ADJ
ijtc-1129	135	42	revenue	revenue	NOUN
ijtc-1129	135	43	.	.	PUNCT
ijtc-1129	136	1	the	the	DET
ijtc-1129	136	2	implementation	implementation	NOUN
ijtc-1129	136	3	of	of	ADP
ijtc-1129	136	4	a	a	DET
ijtc-1129	136	5	sound	sound	ADJ
ijtc-1129	136	6	tax	tax	NOUN
ijtc-1129	136	7	collection	collection	NOUN
ijtc-1129	136	8	projection	projection	NOUN
ijtc-1129	136	9	requires	require	VERB
ijtc-1129	136	10	a	a	DET
ijtc-1129	136	11	well	well	ADV
ijtc-1129	136	12	-	-	PUNCT
ijtc-1129	136	13	crafted	craft	VERB
ijtc-1129	136	14	strategy	strategy	NOUN
ijtc-1129	136	15	.	.	PUNCT
ijtc-1129	137	1	thus	thus	ADV
ijtc-1129	137	2	,	,	PUNCT
ijtc-1129	137	3	the	the	DET
ijtc-1129	137	4	tax	tax	NOUN
ijtc-1129	137	5	contribution	contribution	NOUN
ijtc-1129	137	6	will	will	AUX
ijtc-1129	137	7	increasingly	increasingly	ADV
ijtc-1129	137	8	have	have	VERB
ijtc-1129	137	9	a	a	DET
ijtc-1129	137	10	significant	significant	ADJ
ijtc-1129	137	11	impact	impact	NOUN
ijtc-1129	137	12	on	on	ADP
ijtc-1129	137	13	regional	regional	ADJ
ijtc-1129	137	14	tax	tax	NOUN
ijtc-1129	137	15	revenue	revenue	NOUN
ijtc-1129	137	16	in	in	ADP
ijtc-1129	137	17	oku	oku	PROPN
ijtc-1129	137	18	regency	regency	PROPN
ijtc-1129	137	19	.	.	PUNCT
ijtc-1129	138	1	conclusion	conclusion	VERB
ijtc-1129	138	2	the	the	DET
ijtc-1129	138	3	research	research	NOUN
ijtc-1129	138	4	findings	finding	NOUN
ijtc-1129	138	5	indicate	indicate	VERB
ijtc-1129	138	6	that	that	SCONJ
ijtc-1129	138	7	the	the	DET
ijtc-1129	138	8	collection	collection	NOUN
ijtc-1129	138	9	of	of	ADP
ijtc-1129	138	10	bphtb	bphtb	ADV
ijtc-1129	138	11	in	in	ADP
ijtc-1129	138	12	ogan	ogan	PROPN
ijtc-1129	138	13	komering	komering	NOUN
ijtc-1129	138	14	ulu	ulu	PROPN
ijtc-1129	138	15	regency	regency	PROPN
ijtc-1129	138	16	has	have	AUX
ijtc-1129	138	17	not	not	PART
ijtc-1129	138	18	been	be	AUX
ijtc-1129	138	19	operating	operate	VERB
ijtc-1129	138	20	at	at	ADP
ijtc-1129	138	21	its	its	PRON
ijtc-1129	138	22	best	good	ADJ
ijtc-1129	138	23	.	.	PUNCT
ijtc-1129	139	1	the	the	DET
ijtc-1129	139	2	implementation	implementation	NOUN
ijtc-1129	139	3	of	of	ADP
ijtc-1129	139	4	bphtb	bphtb	ADV
ijtc-1129	139	5	in	in	ADP
ijtc-1129	139	6	ogan	ogan	PROPN
ijtc-1129	139	7	komering	komering	NOUN
ijtc-1129	139	8	ulu	ulu	PROPN
ijtc-1129	139	9	regency	regency	PROPN
ijtc-1129	139	10	is	be	AUX
ijtc-1129	139	11	experiencing	experience	VERB
ijtc-1129	139	12	problems	problem	NOUN
ijtc-1129	139	13	.	.	PUNCT
ijtc-1129	140	1	although	although	SCONJ
ijtc-1129	140	2	there	there	PRON
ijtc-1129	140	3	is	be	VERB
ijtc-1129	140	4	a	a	DET
ijtc-1129	140	5	regional	regional	ADJ
ijtc-1129	140	6	regulation	regulation	NOUN
ijtc-1129	140	7	governing	govern	VERB
ijtc-1129	140	8	bphtb	bphtb	ADP
ijtc-1129	140	9	collection	collection	NOUN
ijtc-1129	140	10	,	,	PUNCT
ijtc-1129	140	11	the	the	DET
ijtc-1129	140	12	revenue	revenue	NOUN
ijtc-1129	140	13	from	from	ADP
ijtc-1129	140	14	local	local	ADJ
ijtc-1129	140	15	taxes	taxis	NOUN
ijtc-1129	140	16	in	in	ADP
ijtc-1129	140	17	the	the	DET
ijtc-1129	140	18	ogan	ogan	PROPN
ijtc-1129	140	19	komering	komering	NOUN
ijtc-1129	140	20	ulu	ulu	PROPN
ijtc-1129	140	21	regency	regency	PROPN
ijtc-1129	140	22	has	have	AUX
ijtc-1129	140	23	not	not	PART
ijtc-1129	140	24	yet	yet	ADV
ijtc-1129	140	25	reached	reach	VERB
ijtc-1129	140	26	optimal	optimal	ADJ
ijtc-1129	140	27	levels	level	NOUN
ijtc-1129	140	28	.	.	PUNCT
ijtc-1129	141	1	evidenced	evidence	VERB
ijtc-1129	141	2	by	by	ADP
ijtc-1129	141	3	the	the	DET
ijtc-1129	141	4	revenue	revenue	NOUN
ijtc-1129	141	5	from	from	ADP
ijtc-1129	141	6	local	local	ADJ
ijtc-1129	141	7	tax	tax	NOUN
ijtc-1129	141	8	realizations	realization	NOUN
ijtc-1129	141	9	from	from	ADP
ijtc-1129	141	10	2020	2020	NUM
ijtc-1129	141	11	to	to	ADP
ijtc-1129	141	12	2023	2023	NUM
ijtc-1129	141	13	.	.	PUNCT
ijtc-1129	142	1	despite	despite	SCONJ
ijtc-1129	142	2	being	be	AUX
ijtc-1129	142	3	granted	grant	VERB
ijtc-1129	142	4	discretion	discretion	NOUN
ijtc-1129	142	5	in	in	ADP
ijtc-1129	142	6	tariff	tariff	NOUN
ijtc-1129	142	7	setting	setting	NOUN
ijtc-1129	142	8	according	accord	VERB
ijtc-1129	142	9	to	to	ADP
ijtc-1129	142	10	the	the	DET
ijtc-1129	142	11	relevant	relevant	ADJ
ijtc-1129	142	12	law	law	NOUN
ijtc-1129	142	13	,	,	PUNCT
ijtc-1129	142	14	revenue	revenue	NOUN
ijtc-1129	142	15	from	from	ADP
ijtc-1129	142	16	local	local	ADJ
ijtc-1129	142	17	tax	tax	NOUN
ijtc-1129	142	18	collection	collection	NOUN
ijtc-1129	142	19	has	have	AUX
ijtc-1129	142	20	not	not	PART
ijtc-1129	142	21	met	meet	VERB
ijtc-1129	142	22	optimal	optimal	ADJ
ijtc-1129	142	23	levels	level	NOUN
ijtc-1129	142	24	.	.	PUNCT
ijtc-1129	143	1	the	the	DET
ijtc-1129	143	2	implementation	implementation	NOUN
ijtc-1129	143	3	of	of	ADP
ijtc-1129	143	4	bphtb	bphtb	ADV
ijtc-1129	143	5	as	as	ADP
ijtc-1129	143	6	a	a	DET
ijtc-1129	143	7	regional	regional	ADJ
ijtc-1129	143	8	tax	tax	NOUN
ijtc-1129	143	9	in	in	ADP
ijtc-1129	143	10	increasing	increase	VERB
ijtc-1129	143	11	regional	regional	ADJ
ijtc-1129	143	12	revenue	revenue	NOUN
ijtc-1129	143	13	has	have	AUX
ijtc-1129	143	14	proven	prove	VERB
ijtc-1129	143	15	to	to	PART
ijtc-1129	143	16	be	be	AUX
ijtc-1129	143	17	highly	highly	ADV
ijtc-1129	143	18	impactful	impactful	ADJ
ijtc-1129	143	19	and	and	CCONJ
ijtc-1129	143	20	has	have	VERB
ijtc-1129	143	21	a	a	DET
ijtc-1129	143	22	significantly	significantly	ADV
ijtc-1129	143	23	significant	significant	ADJ
ijtc-1129	143	24	contribution	contribution	NOUN
ijtc-1129	143	25	to	to	ADP
ijtc-1129	143	26	regional	regional	ADJ
ijtc-1129	143	27	revenue	revenue	NOUN
ijtc-1129	143	28	.	.	PUNCT
ijtc-1129	144	1	the	the	DET
ijtc-1129	144	2	policy	policy	NOUN
ijtc-1129	144	3	of	of	ADP
ijtc-1129	144	4	applying	apply	VERB
ijtc-1129	144	5	a	a	DET
ijtc-1129	144	6	direct	direct	ADJ
ijtc-1129	144	7	5	5	NUM
ijtc-1129	144	8	%	%	NOUN
ijtc-1129	144	9	tax	tax	NOUN
ijtc-1129	144	10	rate	rate	NOUN
ijtc-1129	144	11	may	may	AUX
ijtc-1129	144	12	lead	lead	VERB
ijtc-1129	144	13	to	to	ADP
ijtc-1129	144	14	potential	potential	ADJ
ijtc-1129	144	15	issues	issue	NOUN
ijtc-1129	144	16	,	,	PUNCT
ijtc-1129	144	17	but	but	CCONJ
ijtc-1129	144	18	it	it	PRON
ijtc-1129	144	19	has	have	AUX
ijtc-1129	144	20	successfully	successfully	ADV
ijtc-1129	144	21	increased	increase	VERB
ijtc-1129	144	22	the	the	DET
ijtc-1129	144	23	figure	figure	NOUN
ijtc-1129	144	24	of	of	ADP
ijtc-1129	144	25	regional	regional	ADJ
ijtc-1129	144	26	revenue	revenue	NOUN
ijtc-1129	144	27	.	.	PUNCT
ijtc-1129	145	1	bphtb	bphtb	PROPN
ijtc-1129	145	2	has	have	AUX
ijtc-1129	145	3	become	become	VERB
ijtc-1129	145	4	one	one	NUM
ijtc-1129	145	5	of	of	ADP
ijtc-1129	145	6	the	the	DET
ijtc-1129	145	7	sources	source	NOUN
ijtc-1129	145	8	of	of	ADP
ijtc-1129	145	9	revenue	revenue	NOUN
ijtc-1129	145	10	from	from	ADP
ijtc-1129	145	11	regional	regional	ADJ
ijtc-1129	145	12	taxes	taxis	NOUN
ijtc-1129	145	13	that	that	PRON
ijtc-1129	145	14	can	can	AUX
ijtc-1129	145	15	support	support	VERB
ijtc-1129	145	16	and	and	CCONJ
ijtc-1129	145	17	bring	bring	VERB
ijtc-1129	145	18	very	very	ADV
ijtc-1129	145	19	positive	positive	ADJ
ijtc-1129	145	20	outcomes	outcome	NOUN
ijtc-1129	145	21	to	to	ADP
ijtc-1129	145	22	government	government	NOUN
ijtc-1129	145	23	finances	finance	NOUN
ijtc-1129	145	24	.	.	PUNCT
ijtc-1129	146	1	the	the	DET
ijtc-1129	146	2	head	head	NOUN
ijtc-1129	146	3	of	of	ADP
ijtc-1129	146	4	the	the	DET
ijtc-1129	146	5	regional	regional	ADJ
ijtc-1129	146	6	revenue	revenue	NOUN
ijtc-1129	146	7	service	service	NOUN
ijtc-1129	146	8	of	of	ADP
ijtc-1129	146	9	oku	oku	PROPN
ijtc-1129	146	10	regency	regency	PROPN
ijtc-1129	146	11	took	take	VERB
ijtc-1129	146	12	the	the	DET
ijtc-1129	146	13	policy	policy	NOUN
ijtc-1129	146	14	that	that	PRON
ijtc-1129	146	15	in	in	ADP
ijtc-1129	146	16	every	every	DET
ijtc-1129	146	17	verification	verification	NOUN
ijtc-1129	146	18	of	of	ADP
ijtc-1129	146	19	bphtb	bphtb	ADJ
ijtc-1129	146	20	implementation	implementation	NOUN
ijtc-1129	146	21	,	,	PUNCT
ijtc-1129	146	22	they	they	PRON
ijtc-1129	146	23	would	would	AUX
ijtc-1129	146	24	no	no	ADV
ijtc-1129	146	25	longer	long	ADV
ijtc-1129	146	26	consider	consider	VERB
ijtc-1129	146	27	the	the	DET
ijtc-1129	146	28	base	base	NOUN
ijtc-1129	146	29	value	value	NOUN
ijtc-1129	146	30	or	or	CCONJ
ijtc-1129	146	31	the	the	DET
ijtc-1129	146	32	transaction	transaction	NOUN
ijtc-1129	146	33	value	value	NOUN
ijtc-1129	146	34	but	but	CCONJ
ijtc-1129	146	35	instead	instead	ADV
ijtc-1129	146	36	directly	directly	ADV
ijtc-1129	146	37	multiply	multiply	VERB
ijtc-1129	146	38	it	it	PRON
ijtc-1129	146	39	by	by	ADP
ijtc-1129	146	40	5	5	NUM
ijtc-1129	146	41	%	%	NOUN
ijtc-1129	146	42	.	.	PUNCT
ijtc-1129	147	1	in	in	ADP
ijtc-1129	147	2	other	other	ADJ
ijtc-1129	147	3	words	word	NOUN
ijtc-1129	147	4	,	,	PUNCT
ijtc-1129	147	5	regardless	regardless	ADV
ijtc-1129	147	6	of	of	ADP
ijtc-1129	147	7	the	the	DET
ijtc-1129	147	8	base	base	NOUN
ijtc-1129	147	9	value	value	NOUN
ijtc-1129	147	10	submitted	submit	VERB
ijtc-1129	147	11	,	,	PUNCT
ijtc-1129	147	12	if	if	SCONJ
ijtc-1129	147	13	it	it	PRON
ijtc-1129	147	14	is	be	AUX
ijtc-1129	147	15	below	below	ADP
ijtc-1129	147	16	60,000,000	60,000,000	NUM
ijtc-1129	147	17	idr	idr	PROPN
ijtc-1129	147	18	,	,	PUNCT
ijtc-1129	147	19	the	the	DET
ijtc-1129	147	20	bphtb	bphtb	ADJ
ijtc-1129	147	21	tax	tax	NOUN
ijtc-1129	147	22	will	will	AUX
ijtc-1129	147	23	be	be	AUX
ijtc-1129	147	24	multiplied	multiply	VERB
ijtc-1129	147	25	by	by	ADP
ijtc-1129	147	26	5	5	NUM
ijtc-1129	147	27	%	%	NOUN
ijtc-1129	147	28	.	.	PUNCT
ijtc-1129	148	1	this	this	PRON
ijtc-1129	148	2	becomes	become	VERB
ijtc-1129	148	3	a	a	DET
ijtc-1129	148	4	problematic	problematic	ADJ
ijtc-1129	148	5	policy	policy	NOUN
ijtc-1129	148	6	in	in	ADP
ijtc-1129	148	7	practice	practice	NOUN
ijtc-1129	148	8	,	,	PUNCT
ijtc-1129	148	9	but	but	CCONJ
ijtc-1129	148	10	it	it	PRON
ijtc-1129	148	11	can	can	AUX
ijtc-1129	148	12	instantly	instantly	ADV
ijtc-1129	148	13	increase	increase	VERB
ijtc-1129	148	14	the	the	DET
ijtc-1129	148	15	bphtb	bphtb	ADJ
ijtc-1129	148	16	tax	tax	NOUN
ijtc-1129	148	17	amount	amount	NOUN
ijtc-1129	148	18	,	,	PUNCT
ijtc-1129	148	19	and	and	CCONJ
ijtc-1129	148	20	it	it	PRON
ijtc-1129	148	21	can	can	AUX
ijtc-1129	148	22	be	be	AUX
ijtc-1129	148	23	seen	see	VERB
ijtc-1129	148	24	from	from	ADP
ijtc-1129	148	25	the	the	DET
ijtc-1129	148	26	data	datum	NOUN
ijtc-1129	148	27	table	table	NOUN
ijtc-1129	148	28	above	above	ADP
ijtc-1129	148	29	that	that	PRON
ijtc-1129	148	30	in	in	ADP
ijtc-1129	148	31	2022	2022	NUM
ijtc-1129	148	32	there	there	PRON
ijtc-1129	148	33	was	be	VERB
ijtc-1129	148	34	an	an	DET
ijtc-1129	148	35	increase	increase	NOUN
ijtc-1129	148	36	in	in	ADP
ijtc-1129	148	37	the	the	DET
ijtc-1129	148	38	amount	amount	NOUN
ijtc-1129	148	39	of	of	ADP
ijtc-1129	148	40	original	original	ADJ
ijtc-1129	148	41	regional	regional	ADJ
ijtc-1129	148	42	revenue	revenue	NOUN
ijtc-1129	148	43	.	.	PUNCT
ijtc-1129	149	1	the	the	DET
ijtc-1129	149	2	implementation	implementation	NOUN
ijtc-1129	149	3	of	of	ADP
ijtc-1129	149	4	a	a	DET
ijtc-1129	149	5	sound	sound	ADJ
ijtc-1129	149	6	tax	tax	NOUN
ijtc-1129	149	7	collection	collection	NOUN
ijtc-1129	149	8	projection	projection	NOUN
ijtc-1129	149	9	requires	require	VERB
ijtc-1129	149	10	a	a	DET
ijtc-1129	149	11	well	well	ADV
ijtc-1129	149	12	-	-	PUNCT
ijtc-1129	149	13	crafted	craft	VERB
ijtc-1129	149	14	strategy	strategy	NOUN
ijtc-1129	149	15	.	.	PUNCT
ijtc-1129	150	1	thus	thus	ADV
ijtc-1129	150	2	,	,	PUNCT
ijtc-1129	150	3	the	the	DET
ijtc-1129	150	4	tax	tax	NOUN
ijtc-1129	150	5	contribution	contribution	NOUN
ijtc-1129	150	6	will	will	AUX
ijtc-1129	150	7	increasingly	increasingly	ADV
ijtc-1129	150	8	have	have	VERB
ijtc-1129	150	9	a	a	DET
ijtc-1129	150	10	significant	significant	ADJ
ijtc-1129	150	11	impact	impact	NOUN
ijtc-1129	150	12	on	on	ADP
ijtc-1129	150	13	regional	regional	ADJ
ijtc-1129	150	14	tax	tax	NOUN
ijtc-1129	150	15	revenue	revenue	NOUN
ijtc-1129	150	16	in	in	ADP
ijtc-1129	150	17	oku	oku	PROPN
ijtc-1129	150	18	regency	regency	PROPN
ijtc-1129	150	19	.	.	PUNCT
ijtc-1129	151	1	reference	reference	PROPN
ijtc-1129	151	2	abdulaziz	abdulaziz	PROPN
ijtc-1129	151	3	,	,	PUNCT
ijtc-1129	151	4	n.	n.	PROPN
ijtc-1129	151	5	s.	s.	PROPN
ijtc-1129	151	6	(	(	PUNCT
ijtc-1129	151	7	2021	2021	NUM
ijtc-1129	151	8	)	)	PUNCT
ijtc-1129	151	9	.	.	PUNCT
ijtc-1129	152	1	analisis	analisis	PROPN
ijtc-1129	152	2	kontribusi	kontribusi	PROPN
ijtc-1129	152	3	dan	dan	PROPN
ijtc-1129	152	4	efektivitas	efektivitas	PROPN
ijtc-1129	152	5	pendapatan	pendapatan	PROPN
ijtc-1129	152	6	asli	asli	PROPN
ijtc-1129	152	7	daerah	daerah	PROPN
ijtc-1129	152	8	terhadap	terhadap	PROPN
ijtc-1129	152	9	pendapatan	pendapatan	PROPN
ijtc-1129	152	10	daerah	daerah	PROPN
ijtc-1129	152	11	kota	kota	PROPN
ijtc-1129	152	12	surabaya	surabaya	PROPN
ijtc-1129	152	13	.	.	PUNCT
ijtc-1129	153	1	jurnal	jurnal	ADJ
ijtc-1129	153	2	inovasi	inovasi	PROPN
ijtc-1129	153	3	penelitian	penelitian	PROPN
ijtc-1129	153	4	,	,	PUNCT
ijtc-1129	153	5	1(8	1(8	NUM
ijtc-1129	153	6	)	)	PUNCT
ijtc-1129	153	7	,	,	PUNCT
ijtc-1129	153	8	1575–1580	1575–1580	NUM
ijtc-1129	153	9	.	.	PUNCT
ijtc-1129	154	1	abdullah	abdullah	PROPN
ijtc-1129	154	2	,	,	PUNCT
ijtc-1129	154	3	l.	l.	PROPN
ijtc-1129	154	4	o.	o.	PROPN
ijtc-1129	154	5	,	,	PUNCT
ijtc-1129	154	6	christan	christan	PROPN
ijtc-1129	154	7	,	,	PUNCT
ijtc-1129	154	8	y.	y.	PROPN
ijtc-1129	154	9	d.	d.	PROPN
ijtc-1129	154	10	,	,	PUNCT
ijtc-1129	154	11	hartono	hartono	PROPN
ijtc-1129	154	12	,	,	PUNCT
ijtc-1129	154	13	h.	h.	PROPN
ijtc-1129	154	14	r.	r.	PROPN
ijtc-1129	154	15	p.	p.	PROPN
ijtc-1129	154	16	,	,	PUNCT
ijtc-1129	154	17	&	&	CCONJ
ijtc-1129	154	18	febryanti	febryanti	PROPN
ijtc-1129	154	19	,	,	PUNCT
ijtc-1129	154	20	r.	r.	PROPN
ijtc-1129	154	21	(	(	PUNCT
ijtc-1129	154	22	2021	2021	NUM
ijtc-1129	154	23	)	)	PUNCT
ijtc-1129	154	24	.	.	PUNCT
ijtc-1129	155	1	identification	identification	NOUN
ijtc-1129	155	2	of	of	ADP
ijtc-1129	155	3	the	the	DET
ijtc-1129	155	4	effectiveness	effectiveness	NOUN
ijtc-1129	155	5	of	of	ADP
ijtc-1129	155	6	regional	regional	ADJ
ijtc-1129	155	7	tax	tax	NOUN
ijtc-1129	155	8	factors	factor	NOUN
ijtc-1129	155	9	on	on	ADP
ijtc-1129	155	10	original	original	ADJ
ijtc-1129	155	11	income	income	NOUN
ijtc-1129	155	12	in	in	ADP
ijtc-1129	155	13	indonesia	indonesia	PROPN
ijtc-1129	155	14	in	in	ADP
ijtc-1129	155	15	2016	2016	NUM
ijtc-1129	155	16	-	-	SYM
ijtc-1129	155	17	2019	2019	NUM
ijtc-1129	155	18	.	.	PUNCT
ijtc-1129	156	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1129	156	2	analysis	analysis	NOUN
ijtc-1129	156	3	of	of	ADP
ijtc-1129	156	4	local	local	ADJ
ijtc-1129	156	5	tax	tax	NOUN
ijtc-1129	156	6	potential	potential	NOUN
ijtc-1129	156	7	of	of	ADP
ijtc-1129	156	8	ogan	ogan	PROPN
ijtc-1129	156	9	komering	komering	PROPN
ijtc-1129	156	10	ulu	ulu	PROPN
ijtc-1129	156	11	regency	regency	PROPN
ijtc-1129	156	12	zega	zega	PROPN
ijtc-1129	156	13	and	and	CCONJ
ijtc-1129	156	14	hardiana	hardiana	PROPN
ijtc-1129	156	15	299	299	NUM
ijtc-1129	156	16	|	|	ADV
ijtc-1129	156	17	ilomata	ilomata	PROPN
ijtc-1129	156	18	international	international	ADJ
ijtc-1129	156	19	journal	journal	NOUN
ijtc-1129	156	20	of	of	ADP
ijtc-1129	156	21	tax	tax	PROPN
ijtc-1129	156	22	&	&	CCONJ
ijtc-1129	156	23	accounting	account	VERB
ijtc-1129	156	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1129	156	25	proceedings	proceeding	NOUN
ijtc-1129	156	26	of	of	ADP
ijtc-1129	156	27	the	the	DET
ijtc-1129	156	28	first	first	ADJ
ijtc-1129	156	29	international	international	ADJ
ijtc-1129	156	30	conference	conference	NOUN
ijtc-1129	156	31	on	on	ADP
ijtc-1129	156	32	economics	economic	NOUN
ijtc-1129	156	33	,	,	PUNCT
ijtc-1129	156	34	business	business	NOUN
ijtc-1129	156	35	and	and	CCONJ
ijtc-1129	156	36	social	social	ADJ
ijtc-1129	156	37	humanities	humanity	NOUN
ijtc-1129	156	38	,	,	PUNCT
ijtc-1129	156	39	iconebs	iconebs	NOUN
ijtc-1129	156	40	2020	2020	NUM
ijtc-1129	156	41	.	.	PUNCT
ijtc-1129	157	1	https://doi.org/10.4108/eai.4-11-2020.2304555	https://doi.org/10.4108/eai.4-11-2020.2304555	NOUN
ijtc-1129	157	2	anjani	anjani	PROPN
ijtc-1129	157	3	,	,	PUNCT
ijtc-1129	157	4	b.	b.	PROPN
ijtc-1129	157	5	b.	b.	PROPN
ijtc-1129	157	6	,	,	PUNCT
ijtc-1129	157	7	dwijanti	dwijanti	PROPN
ijtc-1129	157	8	,	,	PUNCT
ijtc-1129	157	9	m.	m.	NOUN
ijtc-1129	157	10	,	,	PUNCT
ijtc-1129	157	11	&	&	CCONJ
ijtc-1129	157	12	djauhari	djauhari	PROPN
ijtc-1129	157	13	.	.	PUNCT
ijtc-1129	158	1	(	(	PUNCT
ijtc-1129	158	2	2018	2018	NUM
ijtc-1129	158	3	)	)	PUNCT
ijtc-1129	158	4	.	.	PUNCT
ijtc-1129	159	1	juridical	juridical	ADJ
ijtc-1129	159	2	analysis	analysis	NOUN
ijtc-1129	159	3	on	on	ADP
ijtc-1129	159	4	loading	loading	NOUN
ijtc-1129	159	5	acquisition	acquisition	NOUN
ijtc-1129	159	6	of	of	ADP
ijtc-1129	159	7	land	land	NOUN
ijtc-1129	159	8	and	and	CCONJ
ijtc-1129	159	9	buildings	building	NOUN
ijtc-1129	159	10	(	(	PUNCT
ijtc-1129	159	11	bphtb	bphtb	ADV
ijtc-1129	159	12	)	)	PUNCT
ijtc-1129	159	13	on	on	ADP
ijtc-1129	159	14	the	the	DET
ijtc-1129	159	15	transfer	transfer	NOUN
ijtc-1129	159	16	of	of	ADP
ijtc-1129	159	17	land	land	NOUN
ijtc-1129	159	18	and	and	CCONJ
ijtc-1129	159	19	building	building	NOUN
ijtc-1129	159	20	to	to	ADP
ijtc-1129	159	21	taxpayers	taxpayer	NOUN
ijtc-1129	159	22	in	in	ADP
ijtc-1129	159	23	pekalongan	pekalongan	NOUN
ijtc-1129	159	24	.	.	PUNCT
ijtc-1129	160	1	juridical	juridical	ADJ
ijtc-1129	160	2	analysis	analysis	NOUN
ijtc-1129	160	3	on	on	ADP
ijtc-1129	160	4	loading	loading	NOUN
ijtc-1129	160	5	acquisition	acquisition	NOUN
ijtc-1129	160	6	of	of	ADP
ijtc-1129	160	7	land	land	NOUN
ijtc-1129	160	8	,	,	PUNCT
ijtc-1129	160	9	5(3	5(3	NUM
ijtc-1129	160	10	)	)	PUNCT
ijtc-1129	160	11	.	.	PUNCT
ijtc-1129	161	1	barus	barus	PROPN
ijtc-1129	161	2	,	,	PUNCT
ijtc-1129	161	3	l.	l.	PROPN
ijtc-1129	161	4	b.	b.	PROPN
ijtc-1129	161	5	(	(	PUNCT
ijtc-1129	161	6	2022	2022	NUM
ijtc-1129	161	7	)	)	PUNCT
ijtc-1129	161	8	.	.	PUNCT
ijtc-1129	162	1	on	on	ADP
ijtc-1129	162	2	tax	tax	NOUN
ijtc-1129	162	3	obligatory	obligatory	NOUN
ijtc-1129	162	4	and	and	CCONJ
ijtc-1129	162	5	taxpayer	taxpayer	NOUN
ijtc-1129	162	6	and	and	CCONJ
ijtc-1129	162	7	its	its	PRON
ijtc-1129	162	8	implications	implication	NOUN
ijtc-1129	162	9	.	.	PUNCT
ijtc-1129	163	1	jurnal	jurnal	ADJ
ijtc-1129	163	2	tax	tax	NOUN
ijtc-1129	163	3	law	law	NOUN
ijtc-1129	163	4	and	and	CCONJ
ijtc-1129	163	5	policy	policy	NOUN
ijtc-1129	163	6	,	,	PUNCT
ijtc-1129	163	7	1(1	1(1	NUM
ijtc-1129	163	8	)	)	PUNCT
ijtc-1129	163	9	,	,	PUNCT
ijtc-1129	163	10	1–10	1–10	PROPN
ijtc-1129	163	11	.	.	PUNCT
ijtc-1129	164	1	https://doi.org/10.56282/jtlp.v1i1.59	https://doi.org/10.56282/jtlp.v1i1.59	PROPN
ijtc-1129	164	2	dimyati	dimyati	PROPN
ijtc-1129	164	3	,	,	PUNCT
ijtc-1129	164	4	k.	k.	PROPN
ijtc-1129	164	5	,	,	PUNCT
ijtc-1129	164	6	nashir	nashir	PROPN
ijtc-1129	164	7	,	,	PUNCT
ijtc-1129	164	8	h.	h.	PROPN
ijtc-1129	164	9	,	,	PUNCT
ijtc-1129	164	10	elviandri	elviandri	PROPN
ijtc-1129	164	11	,	,	PUNCT
ijtc-1129	164	12	e.	e.	PROPN
ijtc-1129	164	13	,	,	PUNCT
ijtc-1129	164	14	absori	absori	PROPN
ijtc-1129	164	15	,	,	PUNCT
ijtc-1129	164	16	a.	a.	PROPN
ijtc-1129	164	17	,	,	PUNCT
ijtc-1129	164	18	wardiono	wardiono	PROPN
ijtc-1129	164	19	,	,	PUNCT
ijtc-1129	164	20	k.	k.	PROPN
ijtc-1129	164	21	,	,	PUNCT
ijtc-1129	164	22	&	&	CCONJ
ijtc-1129	164	23	budiono	budiono	PROPN
ijtc-1129	164	24	,	,	PUNCT
ijtc-1129	164	25	a.	a.	NOUN
ijtc-1129	164	26	(	(	PUNCT
ijtc-1129	164	27	2021	2021	NUM
ijtc-1129	164	28	)	)	PUNCT
ijtc-1129	164	29	.	.	PUNCT
ijtc-1129	165	1	indonesia	indonesia	PROPN
ijtc-1129	165	2	as	as	ADP
ijtc-1129	165	3	a	a	DET
ijtc-1129	165	4	legal	legal	ADJ
ijtc-1129	165	5	welfare	welfare	NOUN
ijtc-1129	165	6	state	state	NOUN
ijtc-1129	165	7	:	:	PUNCT
ijtc-1129	165	8	a	a	DET
ijtc-1129	165	9	prophetic	prophetic	ADJ
ijtc-1129	165	10	-	-	PUNCT
ijtc-1129	165	11	transcendental	transcendental	ADJ
ijtc-1129	165	12	basis	basis	NOUN
ijtc-1129	165	13	.	.	PUNCT
ijtc-1129	166	1	heliyon	heliyon	NOUN
ijtc-1129	166	2	,	,	PUNCT
ijtc-1129	166	3	7(8	7(8	NUM
ijtc-1129	166	4	)	)	PUNCT
ijtc-1129	166	5	,	,	PUNCT
ijtc-1129	166	6	e07865	e07865	PROPN
ijtc-1129	166	7	.	.	PUNCT
ijtc-1129	166	8	https://doi.org/10.1016/j.heliyon.2021.e07865	https://doi.org/10.1016/j.heliyon.2021.e07865	X
ijtc-1129	166	9	directorate	directorate	ADJ
ijtc-1129	166	10	general	general	NOUN
ijtc-1129	166	11	of	of	ADP
ijtc-1129	166	12	fiscal	fiscal	ADJ
ijtc-1129	166	13	balance	balance	NOUN
ijtc-1129	166	14	.	.	PUNCT
ijtc-1129	167	1	(	(	PUNCT
ijtc-1129	167	2	2023	2023	NUM
ijtc-1129	167	3	)	)	PUNCT
ijtc-1129	167	4	.	.	PUNCT
ijtc-1129	168	1	postur	postur	PROPN
ijtc-1129	168	2	apbd	apbd	PROPN
ijtc-1129	168	3	kabupaten	kabupaten	PROPN
ijtc-1129	168	4	ogan	ogan	PROPN
ijtc-1129	168	5	komering	komering	NOUN
ijtc-1129	168	6	ulu	ulu	PROPN
ijtc-1129	168	7	.	.	PUNCT
ijtc-1129	169	1	https://djpk.kemenkeu.go.id/	https://djpk.kemenkeu.go.id/	PROPN
ijtc-1129	170	1	hendrayanti	hendrayanti	PROPN
ijtc-1129	170	2	,	,	PUNCT
ijtc-1129	170	3	s.	s.	PROPN
ijtc-1129	170	4	,	,	PUNCT
ijtc-1129	170	5	&	&	CCONJ
ijtc-1129	170	6	sari	sari	NOUN
ijtc-1129	170	7	,	,	PUNCT
ijtc-1129	170	8	c.	c.	PROPN
ijtc-1129	170	9	t.	t.	PROPN
ijtc-1129	170	10	(	(	PUNCT
ijtc-1129	170	11	2023	2023	NUM
ijtc-1129	170	12	)	)	PUNCT
ijtc-1129	170	13	.	.	PUNCT
ijtc-1129	171	1	potential	potential	NOUN
ijtc-1129	171	2	of	of	ADP
ijtc-1129	171	3	land	land	NOUN
ijtc-1129	171	4	and	and	CCONJ
ijtc-1129	171	5	building	building	NOUN
ijtc-1129	171	6	transfer	transfer	NOUN
ijtc-1129	171	7	tax	tax	NOUN
ijtc-1129	171	8	(	(	PUNCT
ijtc-1129	171	9	bphtb	bphtb	ADV
ijtc-1129	171	10	)	)	PUNCT
ijtc-1129	171	11	in	in	ADP
ijtc-1129	171	12	semarang	semarang	PROPN
ijtc-1129	171	13	city	city	PROPN
ijtc-1129	171	14	.	.	PUNCT
ijtc-1129	172	1	international	international	ADJ
ijtc-1129	172	2	journal	journal	PROPN
ijtc-1129	172	3	of	of	ADP
ijtc-1129	172	4	economics	economic	NOUN
ijtc-1129	172	5	,	,	PUNCT
ijtc-1129	172	6	business	business	NOUN
ijtc-1129	172	7	and	and	CCONJ
ijtc-1129	172	8	accounting	accounting	NOUN
ijtc-1129	172	9	research	research	NOUN
ijtc-1129	172	10	(	(	PUNCT
ijtc-1129	172	11	ijebar	ijebar	NOUN
ijtc-1129	172	12	)	)	PUNCT
ijtc-1129	172	13	,	,	PUNCT
ijtc-1129	172	14	7(4	7(4	NUM
ijtc-1129	172	15	)	)	PUNCT
ijtc-1129	172	16	.	.	PUNCT
ijtc-1129	173	1	https://jurnal.stie-aas.ac.id/index.php/ijebar	https://jurnal.stie-aas.ac.id/index.php/ijebar	PROPN
ijtc-1129	173	2	lubis	lubis	PROPN
ijtc-1129	173	3	,	,	PUNCT
ijtc-1129	173	4	r.	r.	PROPN
ijtc-1129	173	5	,	,	PUNCT
ijtc-1129	173	6	&	&	CCONJ
ijtc-1129	173	7	maharany	maharany	PROPN
ijtc-1129	173	8	barus	barus	PROPN
ijtc-1129	173	9	,	,	PUNCT
ijtc-1129	173	10	u.	u.	NOUN
ijtc-1129	173	11	(	(	PUNCT
ijtc-1129	173	12	2022	2022	NUM
ijtc-1129	173	13	)	)	PUNCT
ijtc-1129	173	14	.	.	PUNCT
ijtc-1129	174	1	the	the	DET
ijtc-1129	174	2	effectiveness	effectiveness	NOUN
ijtc-1129	174	3	of	of	ADP
ijtc-1129	174	4	bphtb	bphtb	NOUN
ijtc-1129	174	5	online	online	ADV
ijtc-1129	174	6	in	in	ADP
ijtc-1129	174	7	the	the	DET
ijtc-1129	174	8	effort	effort	NOUN
ijtc-1129	174	9	of	of	ADP
ijtc-1129	174	10	preventing	prevent	VERB
ijtc-1129	174	11	tax	tax	NOUN
ijtc-1129	174	12	funds	fund	NOUN
ijtc-1129	174	13	and	and	CCONJ
ijtc-1129	174	14	regional	regional	ADJ
ijtc-1129	174	15	revenues	revenue	NOUN
ijtc-1129	174	16	in	in	ADP
ijtc-1129	174	17	asahan	asahan	PROPN
ijtc-1129	174	18	district	district	NOUN
ijtc-1129	174	19	.	.	PUNCT
ijtc-1129	175	1	legal	legal	ADJ
ijtc-1129	175	2	brief	brief	NOUN
ijtc-1129	175	3	,	,	PUNCT
ijtc-1129	175	4	11(5	11(5	NUM
ijtc-1129	175	5	)	)	PUNCT
ijtc-1129	175	6	,	,	PUNCT
ijtc-1129	175	7	2722	2722	NUM
ijtc-1129	175	8	–	–	PUNCT
ijtc-1129	175	9	4643	4643	NUM
ijtc-1129	175	10	.	.	PUNCT
ijtc-1129	176	1	https://doi.org/10.35335/legal	https://doi.org/10.35335/legal	ADJ
ijtc-1129	176	2	mamonto	mamonto	NOUN
ijtc-1129	176	3	,	,	PUNCT
ijtc-1129	176	4	s.	s.	PROPN
ijtc-1129	176	5	y.	y.	PROPN
ijtc-1129	176	6	,	,	PUNCT
ijtc-1129	176	7	kalangi	kalangi	PROPN
ijtc-1129	176	8	,	,	PUNCT
ijtc-1129	176	9	j.	j.	PROPN
ijtc-1129	176	10	b.	b.	PROPN
ijtc-1129	176	11	,	,	PUNCT
ijtc-1129	176	12	&	&	CCONJ
ijtc-1129	176	13	tolosang	tolosang	PROPN
ijtc-1129	176	14	,	,	PUNCT
ijtc-1129	176	15	k.	k.	PROPN
ijtc-1129	176	16	d.	d.	PROPN
ijtc-1129	176	17	(	(	PUNCT
ijtc-1129	176	18	2015	2015	NUM
ijtc-1129	176	19	)	)	PUNCT
ijtc-1129	176	20	.	.	PUNCT
ijtc-1129	177	1	pengaruh	pengaruh	NOUN
ijtc-1129	177	2	pajak	pajak	PROPN
ijtc-1129	177	3	daerah	daerah	PROPN
ijtc-1129	177	4	dan	dan	PROPN
ijtc-1129	177	5	retribusi	retribusi	PROPN
ijtc-1129	177	6	daerah	daerah	PROPN
ijtc-1129	177	7	terhadap	terhadap	PROPN
ijtc-1129	177	8	belanja	belanja	PROPN
ijtc-1129	177	9	modal	modal	NOUN
ijtc-1129	177	10	(	(	PUNCT
ijtc-1129	177	11	studi	studi	PROPN
ijtc-1129	177	12	pada	pada	PROPN
ijtc-1129	177	13	kabupaten	kabupaten	PROPN
ijtc-1129	177	14	bolaang	bolaang	PROPN
ijtc-1129	177	15	mongondow	mongondow	PROPN
ijtc-1129	177	16	periode	periode	PROPN
ijtc-1129	177	17	20042013	20042013	NUM
ijtc-1129	177	18	)	)	PUNCT
ijtc-1129	177	19	.	.	PUNCT
ijtc-1129	178	1	jurnal	jurnal	ADJ
ijtc-1129	178	2	berkala	berkala	PROPN
ijtc-1129	178	3	ilmiah	ilmiah	PROPN
ijtc-1129	178	4	efisiensi	efisiensi	PROPN
ijtc-1129	178	5	,	,	PUNCT
ijtc-1129	178	6	15(1	15(1	NUM
ijtc-1129	178	7	)	)	PUNCT
ijtc-1129	178	8	.	.	PUNCT
ijtc-1129	179	1	mardiasmo	mardiasmo	PROPN
ijtc-1129	179	2	.	.	PUNCT
ijtc-1129	180	1	(	(	PUNCT
ijtc-1129	180	2	2011	2011	NUM
ijtc-1129	180	3	)	)	PUNCT
ijtc-1129	180	4	.	.	PUNCT
ijtc-1129	181	1	perpajakan	perpajakan	PROPN
ijtc-1129	181	2	edisi	edisi	VERB
ijtc-1129	181	3	revisi	revisi	PROPN
ijtc-1129	181	4	2011	2011	NUM
ijtc-1129	181	5	.	.	PUNCT
ijtc-1129	182	1	penerbit	penerbit	PROPN
ijtc-1129	182	2	andi	andi	PROPN
ijtc-1129	182	3	.	.	PUNCT
ijtc-1129	182	4	mulyanti	mulyanti	PROPN
ijtc-1129	182	5	,	,	PUNCT
ijtc-1129	182	6	d.	d.	PROPN
ijtc-1129	182	7	,	,	PUNCT
ijtc-1129	182	8	perwira	perwira	PROPN
ijtc-1129	182	9	,	,	PUNCT
ijtc-1129	182	10	i.	i.	PROPN
ijtc-1129	182	11	,	,	PUNCT
ijtc-1129	182	12	muttaqin	muttaqin	ADJ
ijtc-1129	182	13	,	,	PUNCT
ijtc-1129	182	14	z.	z.	PROPN
ijtc-1129	182	15	,	,	PUNCT
ijtc-1129	182	16	&	&	CCONJ
ijtc-1129	182	17	sugiharti	sugiharti	PROPN
ijtc-1129	182	18	,	,	PUNCT
ijtc-1129	182	19	d.	d.	PROPN
ijtc-1129	182	20	k.	k.	PROPN
ijtc-1129	182	21	(	(	PUNCT
ijtc-1129	182	22	2024	2024	NUM
ijtc-1129	182	23	)	)	PUNCT
ijtc-1129	182	24	.	.	PUNCT
ijtc-1129	183	1	the	the	DET
ijtc-1129	183	2	legal	legal	ADJ
ijtc-1129	183	3	policy	policy	NOUN
ijtc-1129	183	4	role	role	NOUN
ijtc-1129	183	5	of	of	ADP
ijtc-1129	183	6	groundwater	groundwater	NOUN
ijtc-1129	183	7	tax	tax	NOUN
ijtc-1129	183	8	on	on	ADP
ijtc-1129	183	9	water	water	NOUN
ijtc-1129	183	10	resources	resource	NOUN
ijtc-1129	183	11	conservation	conservation	NOUN
ijtc-1129	183	12	in	in	ADP
ijtc-1129	183	13	indonesia	indonesia	PROPN
ijtc-1129	183	14	.	.	PROPN
ijtc-1129	184	1	journal	journal	PROPN
ijtc-1129	184	2	of	of	ADP
ijtc-1129	184	3	law	law	NOUN
ijtc-1129	184	4	and	and	CCONJ
ijtc-1129	184	5	sustainable	sustainable	ADJ
ijtc-1129	184	6	development	development	NOUN
ijtc-1129	184	7	,	,	PUNCT
ijtc-1129	184	8	12(2	12(2	NUM
ijtc-1129	184	9	)	)	PUNCT
ijtc-1129	184	10	,	,	PUNCT
ijtc-1129	184	11	e1673	e1673	PROPN
ijtc-1129	184	12	.	.	PROPN
ijtc-1129	184	13	https://doi.org/10.55908/sdgs.v12i2.1673	https://doi.org/10.55908/sdgs.v12i2.1673	PROPN
ijtc-1129	184	14	nashirudin	nashirudin	PROPN
ijtc-1129	184	15	,	,	PUNCT
ijtc-1129	184	16	i.	i.	NOUN
ijtc-1129	184	17	(	(	PUNCT
ijtc-1129	184	18	2023	2023	NUM
ijtc-1129	184	19	)	)	PUNCT
ijtc-1129	184	20	.	.	PUNCT
ijtc-1129	185	1	politik	politik	PROPN
ijtc-1129	185	2	hukum	hukum	PROPN
ijtc-1129	185	3	penyelesaian	penyelesaian	PROPN
ijtc-1129	185	4	sengketa	sengketa	PROPN
ijtc-1129	185	5	pajak	pajak	ADV
ijtc-1129	185	6	.	.	PUNCT
ijtc-1129	186	1	uwais	uwais	PROPN
ijtc-1129	186	2	nspirasi	nspirasi	PROPN
ijtc-1129	186	3	indonesia	indonesia	PROPN
ijtc-1129	186	4	.	.	PUNCT
ijtc-1129	186	5	nugroho	nugroho	PROPN
ijtc-1129	186	6	,	,	PUNCT
ijtc-1129	186	7	a.	a.	PROPN
ijtc-1129	186	8	d.	d.	PROPN
ijtc-1129	186	9	,	,	PUNCT
ijtc-1129	186	10	pertiwi	pertiwi	PROPN
ijtc-1129	186	11	,	,	PUNCT
ijtc-1129	186	12	m.	m.	NOUN
ijtc-1129	186	13	k.	k.	PROPN
ijtc-1129	186	14	,	,	PUNCT
ijtc-1129	186	15	&	&	CCONJ
ijtc-1129	186	16	wisaksono	wisaksono	NOUN
ijtc-1129	186	17	,	,	PUNCT
ijtc-1129	186	18	p.	p.	NOUN
ijtc-1129	186	19	j.	j.	PROPN
ijtc-1129	186	20	(	(	PUNCT
ijtc-1129	186	21	2023	2023	NUM
ijtc-1129	186	22	)	)	PUNCT
ijtc-1129	186	23	.	.	PUNCT
ijtc-1129	187	1	the	the	DET
ijtc-1129	187	2	need	need	NOUN
ijtc-1129	187	3	for	for	ADP
ijtc-1129	187	4	a	a	DET
ijtc-1129	187	5	constitutional	constitutional	ADJ
ijtc-1129	187	6	complaint	complaint	NOUN
ijtc-1129	187	7	mechanism	mechanism	NOUN
ijtc-1129	187	8	for	for	ADP
ijtc-1129	187	9	tax	tax	NOUN
ijtc-1129	187	10	matters	matter	NOUN
ijtc-1129	187	11	in	in	ADP
ijtc-1129	187	12	indonesia	indonesia	PROPN
ijtc-1129	187	13	.	.	PUNCT
ijtc-1129	188	1	constitutional	constitutional	ADJ
ijtc-1129	188	2	review	review	PROPN
ijtc-1129	188	3	,	,	PUNCT
ijtc-1129	188	4	9(2	9(2	NUM
ijtc-1129	188	5	)	)	PUNCT
ijtc-1129	188	6	,	,	PUNCT
ijtc-1129	188	7	358–390	358–390	NUM
ijtc-1129	188	8	.	.	PUNCT
ijtc-1129	189	1	https://doi.org/10.31078/consrev926	https://doi.org/10.31078/consrev926	PROPN
ijtc-1129	189	2	ogan	ogan	PROPN
ijtc-1129	189	3	komering	komering	PROPN
ijtc-1129	189	4	ulu	ulu	PROPN
ijtc-1129	189	5	regency	regency	PROPN
ijtc-1129	189	6	.	.	PUNCT
ijtc-1129	190	1	(	(	PUNCT
ijtc-1129	190	2	2010	2010	NUM
ijtc-1129	190	3	)	)	PUNCT
ijtc-1129	190	4	.	.	PUNCT
ijtc-1129	191	1	ogan	ogan	PROPN
ijtc-1129	191	2	komering	komere	VERB
ijtc-1129	191	3	ulu	ulu	PROPN
ijtc-1129	191	4	regency	regency	PROPN
ijtc-1129	191	5	regional	regional	PROPN
ijtc-1129	191	6	regulation	regulation	NOUN
ijtc-1129	191	7	(	(	PUNCT
ijtc-1129	191	8	perda	perda	PROPN
ijtc-1129	191	9	)	)	PUNCT
ijtc-1129	191	10	number	number	NOUN
ijtc-1129	191	11	18	18	NUM
ijtc-1129	191	12	of	of	ADP
ijtc-1129	191	13	2010	2010	NUM
ijtc-1129	191	14	concerning	concern	VERB
ijtc-1129	191	15	fees	fee	NOUN
ijtc-1129	191	16	for	for	ADP
ijtc-1129	191	17	acquisition	acquisition	NOUN
ijtc-1129	191	18	of	of	ADP
ijtc-1129	191	19	land	land	NOUN
ijtc-1129	191	20	and	and	CCONJ
ijtc-1129	191	21	building	building	NOUN
ijtc-1129	191	22	rights	right	NOUN
ijtc-1129	191	23	.	.	PUNCT
ijtc-1129	192	1	ogan	ogan	PROPN
ijtc-1129	192	2	komering	komering	PROPN
ijtc-1129	192	3	ulu	ulu	PROPN
ijtc-1129	192	4	regency	regency	PROPN
ijtc-1129	192	5	.	.	PUNCT
ijtc-1129	193	1	ogan	ogan	PROPN
ijtc-1129	193	2	komering	komering	PROPN
ijtc-1129	193	3	ulu	ulu	PROPN
ijtc-1129	193	4	regency	regency	PROPN
ijtc-1129	193	5	regional	regional	PROPN
ijtc-1129	193	6	revenue	revenue	NOUN
ijtc-1129	193	7	service	service	NOUN
ijtc-1129	193	8	.	.	PUNCT
ijtc-1129	194	1	(	(	PUNCT
ijtc-1129	194	2	2018	2018	NUM
ijtc-1129	194	3	)	)	PUNCT
ijtc-1129	194	4	.	.	PUNCT
ijtc-1129	195	1	summary	summary	NOUN
ijtc-1129	195	2	of	of	ADP
ijtc-1129	195	3	regional	regional	ADJ
ijtc-1129	195	4	government	government	NOUN
ijtc-1129	195	5	administration	administration	NOUN
ijtc-1129	195	6	reports	report	VERB
ijtc-1129	195	7	oku	oku	PROPN
ijtc-1129	195	8	regency	regency	PROPN
ijtc-1129	195	9	2018	2018	NUM
ijtc-1129	195	10	.	.	PUNCT
ijtc-1129	196	1	ogan	ogan	PROPN
ijtc-1129	196	2	komering	komering	PROPN
ijtc-1129	196	3	ulu	ulu	PROPN
ijtc-1129	196	4	regency	regency	PROPN
ijtc-1129	196	5	.	.	PUNCT
ijtc-1129	196	6	.	.	PUNCT
ijtc-1129	197	1	(	(	PUNCT
ijtc-1129	197	2	2019	2019	NUM
ijtc-1129	197	3	)	)	PUNCT
ijtc-1129	197	4	.	.	PUNCT
ijtc-1129	198	1	summary	summary	NOUN
ijtc-1129	198	2	of	of	ADP
ijtc-1129	198	3	regional	regional	ADJ
ijtc-1129	198	4	government	government	NOUN
ijtc-1129	198	5	administration	administration	NOUN
ijtc-1129	198	6	reports	report	VERB
ijtc-1129	198	7	oku	oku	PROPN
ijtc-1129	198	8	regency	regency	PROPN
ijtc-1129	198	9	2019	2019	NUM
ijtc-1129	198	10	.	.	PUNCT
ijtc-1129	199	1	ogan	ogan	PROPN
ijtc-1129	199	2	komering	komering	PROPN
ijtc-1129	199	3	ulu	ulu	PROPN
ijtc-1129	199	4	regency	regency	PROPN
ijtc-1129	199	5	.	.	PUNCT
ijtc-1129	199	6	.	.	PUNCT
ijtc-1129	200	1	(	(	PUNCT
ijtc-1129	200	2	2020	2020	NUM
ijtc-1129	200	3	)	)	PUNCT
ijtc-1129	200	4	.	.	PUNCT
ijtc-1129	201	1	summary	summary	NOUN
ijtc-1129	201	2	of	of	ADP
ijtc-1129	201	3	regional	regional	ADJ
ijtc-1129	201	4	government	government	NOUN
ijtc-1129	201	5	administration	administration	NOUN
ijtc-1129	201	6	reports	report	VERB
ijtc-1129	201	7	oku	oku	PROPN
ijtc-1129	201	8	regency	regency	PROPN
ijtc-1129	201	9	2020	2020	NUM
ijtc-1129	201	10	.	.	PUNCT
ijtc-1129	202	1	ogan	ogan	PROPN
ijtc-1129	202	2	komering	komering	PROPN
ijtc-1129	202	3	ulu	ulu	PROPN
ijtc-1129	202	4	regency	regency	PROPN
ijtc-1129	202	5	.	.	PUNCT
ijtc-1129	203	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1129	203	2	analysis	analysis	NOUN
ijtc-1129	203	3	of	of	ADP
ijtc-1129	203	4	local	local	ADJ
ijtc-1129	203	5	tax	tax	NOUN
ijtc-1129	203	6	potential	potential	NOUN
ijtc-1129	203	7	of	of	ADP
ijtc-1129	203	8	ogan	ogan	PROPN
ijtc-1129	203	9	komering	komering	PROPN
ijtc-1129	203	10	ulu	ulu	PROPN
ijtc-1129	203	11	regency	regency	PROPN
ijtc-1129	203	12	zega	zega	PROPN
ijtc-1129	203	13	and	and	CCONJ
ijtc-1129	203	14	hardiana	hardiana	PROPN
ijtc-1129	203	15	300	300	NUM
ijtc-1129	203	16	|	|	ADV
ijtc-1129	203	17	ilomata	ilomata	PROPN
ijtc-1129	203	18	international	international	ADJ
ijtc-1129	203	19	journal	journal	NOUN
ijtc-1129	203	20	of	of	ADP
ijtc-1129	203	21	tax	tax	PROPN
ijtc-1129	203	22	&	&	CCONJ
ijtc-1129	203	23	accounting	accounting	PROPN
ijtc-1129	203	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1129	203	25	(	(	PUNCT
ijtc-1129	203	26	2021	2021	NUM
ijtc-1129	203	27	)	)	PUNCT
ijtc-1129	203	28	.	.	PUNCT
ijtc-1129	204	1	summary	summary	NOUN
ijtc-1129	204	2	of	of	ADP
ijtc-1129	204	3	regional	regional	ADJ
ijtc-1129	204	4	government	government	NOUN
ijtc-1129	204	5	administration	administration	NOUN
ijtc-1129	204	6	reports	report	VERB
ijtc-1129	204	7	oku	oku	PROPN
ijtc-1129	204	8	regency	regency	PROPN
ijtc-1129	204	9	2021	2021	NUM
ijtc-1129	204	10	.	.	PUNCT
ijtc-1129	205	1	ogan	ogan	PROPN
ijtc-1129	205	2	komering	komering	PROPN
ijtc-1129	205	3	ulu	ulu	PROPN
ijtc-1129	205	4	regency	regency	PROPN
ijtc-1129	205	5	.	.	PUNCT
ijtc-1129	205	6	.	.	PUNCT
ijtc-1129	206	1	(	(	PUNCT
ijtc-1129	206	2	2022	2022	NUM
ijtc-1129	206	3	)	)	PUNCT
ijtc-1129	206	4	.	.	PUNCT
ijtc-1129	207	1	summary	summary	NOUN
ijtc-1129	207	2	of	of	ADP
ijtc-1129	207	3	regional	regional	ADJ
ijtc-1129	207	4	government	government	NOUN
ijtc-1129	207	5	administration	administration	NOUN
ijtc-1129	207	6	reports	report	VERB
ijtc-1129	207	7	oku	oku	PROPN
ijtc-1129	207	8	regency	regency	PROPN
ijtc-1129	207	9	2022	2022	NUM
ijtc-1129	207	10	.	.	PUNCT
ijtc-1129	208	1	ogan	ogan	PROPN
ijtc-1129	208	2	komering	komering	PROPN
ijtc-1129	208	3	ulu	ulu	PROPN
ijtc-1129	208	4	regency	regency	PROPN
ijtc-1129	208	5	.	.	PUNCT
ijtc-1129	209	1	prakosa	prakosa	PROPN
ijtc-1129	209	2	,	,	PUNCT
ijtc-1129	209	3	k.	k.	PROPN
ijtc-1129	209	4	b.	b.	PROPN
ijtc-1129	209	5	(	(	PUNCT
ijtc-1129	209	6	2005	2005	NUM
ijtc-1129	209	7	)	)	PUNCT
ijtc-1129	209	8	.	.	PUNCT
ijtc-1129	210	1	pajak	pajak	PROPN
ijtc-1129	210	2	dan	dan	PROPN
ijtc-1129	210	3	retribusi	retribusi	PROPN
ijtc-1129	210	4	daerah	daerah	PROPN
ijtc-1129	210	5	edisi	edisi	VERB
ijtc-1129	210	6	revisi	revisi	NOUN
ijtc-1129	210	7	.	.	PUNCT
ijtc-1129	211	1	uii	uii	ADJ
ijtc-1129	211	2	press	press	NOUN
ijtc-1129	211	3	.	.	PUNCT
ijtc-1129	212	1	redi	redi	PROPN
ijtc-1129	212	2	,	,	PUNCT
ijtc-1129	212	3	a.	a.	PROPN
ijtc-1129	212	4	,	,	PUNCT
ijtc-1129	212	5	&	&	CCONJ
ijtc-1129	212	6	ardiana	ardiana	PROPN
ijtc-1129	212	7	,	,	PUNCT
ijtc-1129	212	8	z.	z.	PROPN
ijtc-1129	212	9	s.	s.	PROPN
ijtc-1129	212	10	(	(	PUNCT
ijtc-1129	212	11	2020	2020	NUM
ijtc-1129	212	12	)	)	PUNCT
ijtc-1129	212	13	.	.	PUNCT
ijtc-1129	213	1	law	law	NOUN
ijtc-1129	213	2	implementation	implementation	NOUN
ijtc-1129	213	3	problem	problem	NOUN
ijtc-1129	213	4	of	of	ADP
ijtc-1129	213	5	duty	duty	NOUN
ijtc-1129	213	6	of	of	ADP
ijtc-1129	213	7	right	right	NOUN
ijtc-1129	213	8	on	on	ADP
ijtc-1129	213	9	land	land	NOUN
ijtc-1129	213	10	and	and	CCONJ
ijtc-1129	213	11	building	building	NOUN
ijtc-1129	213	12	in	in	ADP
ijtc-1129	213	13	batu	batu	PROPN
ijtc-1129	213	14	city	city	PROPN
ijtc-1129	213	15	,	,	PUNCT
ijtc-1129	213	16	malang	malang	PROPN
ijtc-1129	213	17	city	city	PROPN
ijtc-1129	213	18	.	.	PUNCT
ijtc-1129	214	1	and	and	CCONJ
ijtc-1129	214	2	malang	malang	PROPN
ijtc-1129	214	3	regency	regency	PROPN
ijtc-1129	214	4	.	.	PUNCT
ijtc-1129	215	1	advances	advance	NOUN
ijtc-1129	215	2	in	in	ADP
ijtc-1129	215	3	social	social	ADJ
ijtc-1129	215	4	science	science	NOUN
ijtc-1129	215	5	,	,	PUNCT
ijtc-1129	215	6	education	education	NOUN
ijtc-1129	215	7	and	and	CCONJ
ijtc-1129	215	8	humanities	humanity	NOUN
ijtc-1129	215	9	research	research	NOUN
ijtc-1129	215	10	,	,	PUNCT
ijtc-1129	215	11	439	439	NUM
ijtc-1129	215	12	,	,	PUNCT
ijtc-1129	215	13	599–605	599–605	NUM
ijtc-1129	215	14	.	.	PUNCT
ijtc-1129	216	1	republic	republic	NOUN
ijtc-1129	216	2	of	of	ADP
ijtc-1129	216	3	indonesia	indonesia	PROPN
ijtc-1129	216	4	.	.	PUNCT
ijtc-1129	217	1	(	(	PUNCT
ijtc-1129	217	2	1945	1945	NUM
ijtc-1129	217	3	)	)	PUNCT
ijtc-1129	217	4	.	.	PUNCT
ijtc-1129	218	1	the	the	DET
ijtc-1129	218	2	1945	1945	NUM
ijtc-1129	218	3	constitution	constitution	NOUN
ijtc-1129	218	4	of	of	ADP
ijtc-1129	218	5	the	the	DET
ijtc-1129	218	6	state	state	NOUN
ijtc-1129	218	7	of	of	ADP
ijtc-1129	218	8	the	the	DET
ijtc-1129	218	9	republic	republic	NOUN
ijtc-1129	218	10	of	of	ADP
ijtc-1129	218	11	indonesia	indonesia	PROPN
ijtc-1129	218	12	.	.	PUNCT
ijtc-1129	219	1	state	state	NOUN
ijtc-1129	219	2	secretariat	secretariat	PROPN
ijtc-1129	219	3	.	.	PUNCT
ijtc-1129	219	4	.	.	PUNCT
ijtc-1129	220	1	(	(	PUNCT
ijtc-1129	220	2	2009	2009	NUM
ijtc-1129	220	3	)	)	PUNCT
ijtc-1129	220	4	.	.	PUNCT
ijtc-1129	221	1	law	law	NOUN
ijtc-1129	221	2	number	number	NOUN
ijtc-1129	221	3	28	28	NUM
ijtc-1129	221	4	year	year	NOUN
ijtc-1129	221	5	2009	2009	NUM
ijtc-1129	221	6	of	of	ADP
ijtc-1129	221	7	indonesia	indonesia	PROPN
ijtc-1129	221	8	concerning	concern	VERB
ijtc-1129	221	9	regional	regional	ADJ
ijtc-1129	221	10	taxes	taxis	NOUN
ijtc-1129	221	11	and	and	CCONJ
ijtc-1129	221	12	regional	regional	ADJ
ijtc-1129	221	13	retribution	retribution	NOUN
ijtc-1129	221	14	.	.	PUNCT
ijtc-1129	222	1	state	state	NOUN
ijtc-1129	222	2	secretariat	secretariat	PROPN
ijtc-1129	222	3	.	.	PUNCT
ijtc-1129	223	1	saidi	saidi	PROPN
ijtc-1129	223	2	,	,	PUNCT
ijtc-1129	223	3	m.	m.	NOUN
ijtc-1129	223	4	d.	d.	PROPN
ijtc-1129	223	5	(	(	PUNCT
ijtc-1129	223	6	2007	2007	NUM
ijtc-1129	223	7	)	)	PUNCT
ijtc-1129	223	8	.	.	PUNCT
ijtc-1129	224	1	perlindungan	perlindungan	PROPN
ijtc-1129	224	2	hukum	hukum	PROPN
ijtc-1129	224	3	wajib	wajib	PROPN
ijtc-1129	224	4	pajak	pajak	PROPN
ijtc-1129	224	5	dalam	dalam	PROPN
ijtc-1129	224	6	penyelesaian	penyelesaian	PROPN
ijtc-1129	224	7	sengketa	sengketa	PROPN
ijtc-1129	224	8	pajak	pajak	PROPN
ijtc-1129	224	9	.	.	PUNCT
ijtc-1129	225	1	pt	pt	PROPN
ijtc-1129	225	2	.	.	PROPN
ijtc-1129	225	3	rajagrafindo	rajagrafindo	PROPN
ijtc-1129	225	4	persada	persada	PROPN
ijtc-1129	225	5	.	.	PUNCT
ijtc-1129	226	1	siahaan	siahaan	PROPN
ijtc-1129	226	2	,	,	PUNCT
ijtc-1129	226	3	m.	m.	NOUN
ijtc-1129	226	4	p.	p.	PROPN
ijtc-1129	226	5	(	(	PUNCT
ijtc-1129	226	6	2005	2005	NUM
ijtc-1129	226	7	)	)	PUNCT
ijtc-1129	226	8	.	.	PUNCT
ijtc-1129	227	1	ea	ea	PROPN
ijtc-1129	227	2	perolehan	perolehan	PROPN
ijtc-1129	227	3	hak	hak	PROPN
ijtc-1129	227	4	atas	atas	PROPN
ijtc-1129	227	5	tanah	tanah	PROPN
ijtc-1129	227	6	dan	dan	PROPN
ijtc-1129	227	7	bangunan	bangunan	PROPN
ijtc-1129	227	8	dalam	dalam	PROPN
ijtc-1129	227	9	teori	teori	PROPN
ijtc-1129	227	10	dan	dan	PROPN
ijtc-1129	227	11	praktek	praktek	PROPN
ijtc-1129	227	12	edisi	edisi	VERB
ijtc-1129	227	13	revisi	revisi	NOUN
ijtc-1129	227	14	.	.	PUNCT
ijtc-1129	228	1	pt	pt	PROPN
ijtc-1129	228	2	raja	raja	PROPN
ijtc-1129	228	3	grafindo	grafindo	PROPN
ijtc-1129	228	4	persada	persada	PROPN
ijtc-1129	228	5	.	.	PUNCT
ijtc-1129	229	1	soekanto	soekanto	PROPN
ijtc-1129	229	2	,	,	PUNCT
ijtc-1129	229	3	s.	s.	PROPN
ijtc-1129	229	4	,	,	PUNCT
ijtc-1129	229	5	&	&	CCONJ
ijtc-1129	229	6	mamudji	mamudji	PROPN
ijtc-1129	229	7	,	,	PUNCT
ijtc-1129	229	8	s.	s.	PROPN
ijtc-1129	229	9	(	(	PUNCT
ijtc-1129	229	10	2001	2001	NUM
ijtc-1129	229	11	)	)	PUNCT
ijtc-1129	229	12	.	.	PUNCT
ijtc-1129	230	1	penelitian	penelitian	PROPN
ijtc-1129	230	2	hukum	hukum	PROPN
ijtc-1129	230	3	normatif	normatif	PROPN
ijtc-1129	230	4	:	:	PUNCT
ijtc-1129	230	5	suatu	suatu	PROPN
ijtc-1129	230	6	tinjauan	tinjauan	PROPN
ijtc-1129	230	7	singkat	singkat	PROPN
ijtc-1129	230	8	(	(	PUNCT
ijtc-1129	230	9	1st	1st	ADJ
ijtc-1129	230	10	ed	ed	NOUN
ijtc-1129	230	11	.	.	PUNCT
ijtc-1129	230	12	)	)	PUNCT
ijtc-1129	230	13	.	.	PUNCT
ijtc-1129	231	1	pt	pt	PROPN
ijtc-1129	231	2	raja	raja	PROPN
ijtc-1129	231	3	grafindo	grafindo	PROPN
ijtc-1129	231	4	persada	persada	PROPN
ijtc-1129	231	5	.	.	PUNCT
ijtc-1129	232	1	sufyan	sufyan	PROPN
ijtc-1129	232	2	,	,	PUNCT
ijtc-1129	232	3	bahri	bahri	PROPN
ijtc-1129	232	4	,	,	PUNCT
ijtc-1129	232	5	s.	s.	PROPN
ijtc-1129	232	6	,	,	PUNCT
ijtc-1129	232	7	kadir	kadir	PROPN
ijtc-1129	232	8	,	,	PUNCT
ijtc-1129	232	9	m.	m.	PROPN
ijtc-1129	232	10	y.	y.	PROPN
ijtc-1129	232	11	a.	a.	PROPN
ijtc-1129	232	12	,	,	PUNCT
ijtc-1129	232	13	&	&	CCONJ
ijtc-1129	232	14	fitriyeni	fitriyeni	PROPN
ijtc-1129	232	15	,	,	PUNCT
ijtc-1129	232	16	c.	c.	PROPN
ijtc-1129	232	17	e.	e.	PROPN
ijtc-1129	232	18	(	(	PUNCT
ijtc-1129	232	19	2020	2020	NUM
ijtc-1129	232	20	)	)	PUNCT
ijtc-1129	232	21	.	.	PUNCT
ijtc-1129	233	1	customs	custom	NOUN
ijtc-1129	233	2	policy	policy	NOUN
ijtc-1129	233	3	for	for	ADP
ijtc-1129	233	4	land	land	NOUN
ijtc-1129	233	5	and	and	CCONJ
ijtc-1129	233	6	building	building	NOUN
ijtc-1129	233	7	rights	right	NOUN
ijtc-1129	233	8	in	in	ADP
ijtc-1129	233	9	optimization	optimization	NOUN
ijtc-1129	233	10	of	of	ADP
ijtc-1129	233	11	original	original	ADJ
ijtc-1129	233	12	income	income	NOUN
ijtc-1129	233	13	in	in	ADP
ijtc-1129	233	14	aceh	aceh	PROPN
ijtc-1129	233	15	besar	besar	PROPN
ijtc-1129	233	16	district	district	PROPN
ijtc-1129	233	17	,	,	PUNCT
ijtc-1129	233	18	indonesia	indonesia	PROPN
ijtc-1129	233	19	.	.	PUNCT
ijtc-1129	234	1	1st	1st	ADJ
ijtc-1129	234	2	international	international	ADJ
ijtc-1129	234	3	conference	conference	NOUN
ijtc-1129	234	4	on	on	ADP
ijtc-1129	234	5	law	law	NOUN
ijtc-1129	234	6	,	,	PUNCT
ijtc-1129	234	7	governance	governance	NOUN
ijtc-1129	234	8	and	and	CCONJ
ijtc-1129	234	9	islamic	islamic	ADJ
ijtc-1129	234	10	society	society	NOUN
ijtc-1129	234	11	(	(	PUNCT
ijtc-1129	234	12	icolgis	icolgis	NOUN
ijtc-1129	234	13	2019	2019	NUM
ijtc-1129	234	14	)	)	PUNCT
ijtc-1129	234	15	.	.	PUNCT
ijtc-1129	235	1	suparno	suparno	INTJ
ijtc-1129	235	2	.	.	PUNCT
ijtc-1129	236	1	(	(	PUNCT
ijtc-1129	236	2	2023	2023	NUM
ijtc-1129	236	3	)	)	PUNCT
ijtc-1129	236	4	.	.	PUNCT
ijtc-1129	237	1	conceptualization	conceptualization	NOUN
ijtc-1129	237	2	of	of	ADP
ijtc-1129	237	3	tax	tax	NOUN
ijtc-1129	237	4	base	base	NOUN
ijtc-1129	237	5	expansion	expansion	NOUN
ijtc-1129	237	6	in	in	ADP
ijtc-1129	237	7	indonesia	indonesia	PROPN
ijtc-1129	237	8	.	.	PROPN
ijtc-1129	238	1	journal	journal	PROPN
ijtc-1129	238	2	philosophy	philosophy	NOUN
ijtc-1129	238	3	of	of	ADP
ijtc-1129	238	4	law	law	NOUN
ijtc-1129	238	5	,	,	PUNCT
ijtc-1129	238	6	4(1	4(1	NOUN
ijtc-1129	238	7	)	)	PUNCT
ijtc-1129	238	8	.	.	PUNCT
ijtc-1129	239	1	syahputra	syahputra	PROPN
ijtc-1129	239	2	,	,	PUNCT
ijtc-1129	239	3	o.	o.	PROPN
ijtc-1129	239	4	,	,	PUNCT
ijtc-1129	239	5	hutagalung	hutagalung	PROPN
ijtc-1129	239	6	,	,	PUNCT
ijtc-1129	239	7	g.	g.	PROPN
ijtc-1129	239	8	,	,	PUNCT
ijtc-1129	239	9	&	&	CCONJ
ijtc-1129	239	10	pakpahan	pakpahan	PROPN
ijtc-1129	239	11	,	,	PUNCT
ijtc-1129	239	12	e.	e.	PROPN
ijtc-1129	239	13	(	(	PUNCT
ijtc-1129	239	14	2021	2021	NUM
ijtc-1129	239	15	)	)	PUNCT
ijtc-1129	239	16	.	.	PUNCT
ijtc-1129	240	1	the	the	DET
ijtc-1129	240	2	impact	impact	NOUN
ijtc-1129	240	3	of	of	ADP
ijtc-1129	240	4	local	local	ADJ
ijtc-1129	240	5	taxes	taxis	NOUN
ijtc-1129	240	6	,	,	PUNCT
ijtc-1129	240	7	regional	regional	ADJ
ijtc-1129	240	8	retributions	retribution	NOUN
ijtc-1129	240	9	,	,	PUNCT
ijtc-1129	240	10	and	and	CCONJ
ijtc-1129	240	11	other	other	ADJ
ijtc-1129	240	12	legitimate	legitimate	ADJ
ijtc-1129	240	13	original	original	ADJ
ijtc-1129	240	14	local	local	ADJ
ijtc-1129	240	15	government	government	NOUN
ijtc-1129	240	16	revenues	revenue	NOUN
ijtc-1129	240	17	on	on	ADP
ijtc-1129	240	18	the	the	DET
ijtc-1129	240	19	financial	financial	ADJ
ijtc-1129	240	20	performance	performance	NOUN
ijtc-1129	240	21	of	of	ADP
ijtc-1129	240	22	local	local	ADJ
ijtc-1129	240	23	government	government	NOUN
ijtc-1129	240	24	with	with	ADP
ijtc-1129	240	25	economic	economic	ADJ
ijtc-1129	240	26	growth	growth	NOUN
ijtc-1129	240	27	as	as	ADP
ijtc-1129	240	28	a	a	DET
ijtc-1129	240	29	moderating	moderate	VERB
ijtc-1129	240	30	variable	variable	NOUN
ijtc-1129	240	31	in	in	ADP
ijtc-1129	240	32	the	the	DET
ijtc-1129	240	33	government	government	NOUN
ijtc-1129	240	34	of	of	ADP
ijtc-1129	240	35	north	north	PROPN
ijtc-1129	240	36	sumatera	sumatera	PROPN
ijtc-1129	240	37	province	province	NOUN
ijtc-1129	240	38	.	.	PUNCT
ijtc-1129	241	1	international	international	ADJ
ijtc-1129	241	2	journal	journal	PROPN
ijtc-1129	241	3	of	of	ADP
ijtc-1129	241	4	business	business	NOUN
ijtc-1129	241	5	,	,	PUNCT
ijtc-1129	241	6	economics	economic	NOUN
ijtc-1129	241	7	and	and	CCONJ
ijtc-1129	241	8	law	law	NOUN
ijtc-1129	241	9	,	,	PUNCT
ijtc-1129	241	10	24(3	24(3	NUM
ijtc-1129	241	11	)	)	PUNCT
ijtc-1129	241	12	.	.	PUNCT
ijtc-1129	242	1	www.djpk.kemenkeu.go.id	www.djpk.kemenkeu.go.id	PROPN
ijtc-1129	242	2	sydrastiny	sydrastiny	VERB
ijtc-1129	242	3	,	,	PUNCT
ijtc-1129	242	4	&	&	CCONJ
ijtc-1129	242	5	parsa	parsa	PROPN
ijtc-1129	242	6	,	,	PUNCT
ijtc-1129	242	7	i.	i.	PROPN
ijtc-1129	242	8	w.	w.	PROPN
ijtc-1129	242	9	(	(	PUNCT
ijtc-1129	242	10	2021	2021	NUM
ijtc-1129	242	11	)	)	PUNCT
ijtc-1129	242	12	.	.	PUNCT
ijtc-1129	243	1	tax	tax	NOUN
ijtc-1129	243	2	equity	equity	NOUN
ijtc-1129	243	3	principles	principle	NOUN
ijtc-1129	243	4	in	in	ADP
ijtc-1129	243	5	online	online	ADJ
ijtc-1129	243	6	taxation	taxation	NOUN
ijtc-1129	243	7	systems	system	NOUN
ijtc-1129	243	8	.	.	PUNCT
ijtc-1129	244	1	international	international	ADJ
ijtc-1129	244	2	journal	journal	PROPN
ijtc-1129	244	3	of	of	ADP
ijtc-1129	244	4	business	business	NOUN
ijtc-1129	244	5	,	,	PUNCT
ijtc-1129	244	6	economics	economic	NOUN
ijtc-1129	244	7	and	and	CCONJ
ijtc-1129	244	8	law	law	NOUN
ijtc-1129	244	9	,	,	PUNCT
ijtc-1129	244	10	24(2	24(2	NUM
ijtc-1129	244	11	)	)	PUNCT
ijtc-1129	244	12	,	,	PUNCT
ijtc-1129	244	13	147–154	147–154	NUM
ijtc-1129	244	14	.	.	PUNCT
ijtc-1129	245	1	http://www.asean.org/communities/asean-economic	http://www.asean.org/communities/asean-economic	PROPN
ijtc-1129	245	2	wibhawa	wibhawa	PROPN
ijtc-1129	245	3	,	,	PUNCT
ijtc-1129	245	4	k.	k.	PROPN
ijtc-1129	245	5	(	(	PUNCT
ijtc-1129	245	6	2023	2023	NUM
ijtc-1129	245	7	)	)	PUNCT
ijtc-1129	245	8	.	.	PUNCT
ijtc-1129	246	1	analysis	analysis	NOUN
ijtc-1129	246	2	of	of	ADP
ijtc-1129	246	3	calculation	calculation	NOUN
ijtc-1129	246	4	of	of	ADP
ijtc-1129	246	5	regional	regional	ADJ
ijtc-1129	246	6	taxes	taxis	NOUN
ijtc-1129	246	7	(	(	PUNCT
ijtc-1129	246	8	pbb	pbb	NOUN
ijtc-1129	246	9	-	-	PUNCT
ijtc-1129	246	10	p2	p2	PROPN
ijtc-1129	246	11	and	and	CCONJ
ijtc-1129	246	12	bphtb	bphtb	ADV
ijtc-1129	246	13	)	)	PUNCT
ijtc-1129	246	14	on	on	ADP
ijtc-1129	246	15	increasing	increase	VERB
ijtc-1129	246	16	native	native	ADJ
ijtc-1129	246	17	regional	regional	ADJ
ijtc-1129	246	18	income	income	NOUN
ijtc-1129	246	19	(	(	PUNCT
ijtc-1129	246	20	pp	pp	ADJ
ijtc-1129	246	21	.	.	PUNCT
ijtc-1129	247	1	663–671	663–671	NUM
ijtc-1129	247	2	)	)	PUNCT
ijtc-1129	247	3	.	.	PUNCT
ijtc-1129	248	1	https://doi.org/10.2991/978-94-6463-146-3_62	https://doi.org/10.2991/978-94-6463-146-3_62	NOUN
ijtc-1129	248	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV