id	sid	tid	token	lemma	pos
ijtc-1278	1	1	the	the	DET
ijtc-1278	1	2	illomata	illomata	PROPN
ijtc-1278	1	3	international	international	PROPN
ijtc-1278	1	4	journal	journal	PROPN
ijtc-1278	1	5	of	of	ADP
ijtc-1278	1	6	management	management	NOUN
ijtc-1278	1	7	ilomata	ilomata	PROPN
ijtc-1278	1	8	international	international	ADJ
ijtc-1278	1	9	journal	journal	NOUN
ijtc-1278	1	10	of	of	ADP
ijtc-1278	1	11	tax	tax	PROPN
ijtc-1278	1	12	&	&	CCONJ
ijtc-1278	1	13	accounting	account	VERB
ijtc-1278	1	14	p	p	PROPN
ijtc-1278	1	15	-	-	PUNCT
ijtc-1278	1	16	issn	issn	NOUN
ijtc-1278	1	17	:	:	PUNCT
ijtc-1278	1	18	2714	2714	NUM
ijtc-1278	1	19	-	-	SYM
ijtc-1278	1	20	9838	9838	NUM
ijtc-1278	1	21	;	;	PUNCT
ijtc-1278	1	22	e	e	X
ijtc-1278	1	23	-	-	PUNCT
ijtc-1278	1	24	issn	issn	NOUN
ijtc-1278	1	25	:	:	PUNCT
ijtc-1278	1	26	2714	2714	NUM
ijtc-1278	1	27	-	-	SYM
ijtc-1278	1	28	9846	9846	NUM
ijtc-1278	1	29	volume	volume	NOUN
ijtc-1278	1	30	5	5	NUM
ijtc-1278	1	31	,	,	PUNCT
ijtc-1278	1	32	issue	issue	NOUN
ijtc-1278	1	33	3	3	NUM
ijtc-1278	1	34	,	,	PUNCT
ijtc-1278	1	35	july	july	PROPN
ijtc-1278	1	36	2024	2024	NUM
ijtc-1278	1	37	page	page	NOUN
ijtc-1278	1	38	no	no	NOUN
ijtc-1278	1	39	.	.	PUNCT
ijtc-1278	2	1	681	681	NUM
ijtc-1278	2	2	-	-	SYM
ijtc-1278	2	3	691	691	NUM
ijtc-1278	2	4	681	681	NUM
ijtc-1278	2	5	|	|	ADV
ijtc-1278	2	6	ilomata	ilomata	PROPN
ijtc-1278	2	7	international	international	ADJ
ijtc-1278	2	8	journal	journal	NOUN
ijtc-1278	2	9	of	of	ADP
ijtc-1278	2	10	tax	tax	PROPN
ijtc-1278	2	11	&	&	CCONJ
ijtc-1278	2	12	accounting	account	VERB
ijtc-1278	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	2	14	gender	gender	NOUN
ijtc-1278	2	15	-	-	PUNCT
ijtc-1278	2	16	based	base	VERB
ijtc-1278	2	17	taxation	taxation	NOUN
ijtc-1278	2	18	:	:	PUNCT
ijtc-1278	2	19	comparative	comparative	ADJ
ijtc-1278	2	20	lessons	lesson	NOUN
ijtc-1278	2	21	for	for	ADP
ijtc-1278	2	22	indonesia	indonesia	PROPN
ijtc-1278	2	23	from	from	ADP
ijtc-1278	2	24	singapore	singapore	PROPN
ijtc-1278	2	25	,	,	PUNCT
ijtc-1278	2	26	the	the	DET
ijtc-1278	2	27	united	united	PROPN
ijtc-1278	2	28	states	states	PROPN
ijtc-1278	2	29	,	,	PUNCT
ijtc-1278	2	30	and	and	CCONJ
ijtc-1278	2	31	nepal	nepal	PROPN
ijtc-1278	2	32	qowiya	qowiya	PROPN
ijtc-1278	2	33	hasna	hasna	PROPN
ijtc-1278	2	34	naury1	naury1	PROPN
ijtc-1278	2	35	,	,	PUNCT
ijtc-1278	2	36	vissia	vissia	PROPN
ijtc-1278	2	37	dewi	dewi	PROPN
ijtc-1278	2	38	haptari2	haptari2	X
ijtc-1278	3	1	12politeknik	12politeknik	NUM
ijtc-1278	3	2	keuangan	keuangan	PROPN
ijtc-1278	3	3	negara	negara	PROPN
ijtc-1278	3	4	stan	stan	PROPN
ijtc-1278	3	5	,	,	PUNCT
ijtc-1278	3	6	indonesia	indonesia	PROPN
ijtc-1278	3	7	correspondent	correspondent	NOUN
ijtc-1278	3	8	:	:	PUNCT
ijtc-1278	3	9	vissiadewih@pknstan.ac.id2	vissiadewih@pknstan.ac.id2	NOUN
ijtc-1278	3	10	received	receive	VERB
ijtc-1278	3	11	:	:	PUNCT
ijtc-1278	3	12	may	may	AUX
ijtc-1278	3	13	28	28	NUM
ijtc-1278	3	14	,	,	PUNCT
ijtc-1278	3	15	2024	2024	NUM
ijtc-1278	3	16	accepted	accept	VERB
ijtc-1278	3	17	:	:	PUNCT
ijtc-1278	3	18	july	july	PROPN
ijtc-1278	3	19	10	10	NUM
ijtc-1278	3	20	,	,	PUNCT
ijtc-1278	3	21	2024	2024	NUM
ijtc-1278	3	22	published	publish	VERB
ijtc-1278	3	23	:	:	PUNCT
ijtc-1278	3	24	july	july	PROPN
ijtc-1278	3	25	31	31	NUM
ijtc-1278	3	26	,	,	PUNCT
ijtc-1278	3	27	2024	2024	NUM
ijtc-1278	3	28	citation	citation	NOUN
ijtc-1278	3	29	:	:	PUNCT
ijtc-1278	3	30	naury	naury	PROPN
ijtc-1278	3	31	,	,	PUNCT
ijtc-1278	3	32	q	q	NOUN
ijtc-1278	3	33	,	,	PUNCT
ijtc-1278	3	34	h.	h.	PROPN
ijtc-1278	3	35	,	,	PUNCT
ijtc-1278	3	36	haptari	haptari	PROPN
ijtc-1278	3	37	,	,	PUNCT
ijtc-1278	3	38	v	v	PROPN
ijtc-1278	3	39	,	,	PUNCT
ijtc-1278	3	40	d.	d.	PROPN
ijtc-1278	3	41	(	(	PUNCT
ijtc-1278	3	42	2024	2024	NUM
ijtc-1278	3	43	)	)	PUNCT
ijtc-1278	3	44	.	.	PUNCT
ijtc-1278	4	1	gender	gender	NOUN
ijtc-1278	4	2	-	-	PUNCT
ijtc-1278	4	3	based	base	VERB
ijtc-1278	4	4	taxation	taxation	NOUN
ijtc-1278	4	5	:	:	PUNCT
ijtc-1278	4	6	comparative	comparative	ADJ
ijtc-1278	4	7	lessons	lesson	NOUN
ijtc-1278	4	8	for	for	ADP
ijtc-1278	4	9	indonesia	indonesia	PROPN
ijtc-1278	4	10	from	from	ADP
ijtc-1278	4	11	singapore	singapore	PROPN
ijtc-1278	4	12	,	,	PUNCT
ijtc-1278	4	13	the	the	DET
ijtc-1278	4	14	united	united	PROPN
ijtc-1278	4	15	states	states	PROPN
ijtc-1278	4	16	,	,	PUNCT
ijtc-1278	4	17	and	and	CCONJ
ijtc-1278	4	18	nepal	nepal	ADJ
ijtc-1278	4	19	.	.	PUNCT
ijtc-1278	5	1	ilomata	ilomata	PROPN
ijtc-1278	5	2	international	international	PROPN
ijtc-1278	5	3	journal	journal	NOUN
ijtc-1278	5	4	of	of	ADP
ijtc-1278	5	5	tax	tax	NOUN
ijtc-1278	5	6	and	and	CCONJ
ijtc-1278	5	7	accounting	accounting	NOUN
ijtc-1278	5	8	,	,	PUNCT
ijtc-1278	5	9	5(3	5(3	NUM
ijtc-1278	5	10	)	)	PUNCT
ijtc-1278	5	11	,	,	PUNCT
ijtc-1278	5	12	681	681	NUM
ijtc-1278	5	13	-	-	SYM
ijtc-1278	5	14	691	691	NUM
ijtc-1278	5	15	.	.	PUNCT
ijtc-1278	6	1	https://doi.org/10.61194/ijtc.v5i3.1278	https://doi.org/10.61194/ijtc.v5i3.1278	PROPN
ijtc-1278	6	2	abstract	abstract	NOUN
ijtc-1278	6	3	:	:	PUNCT
ijtc-1278	6	4	this	this	DET
ijtc-1278	6	5	paper	paper	NOUN
ijtc-1278	6	6	examines	examine	VERB
ijtc-1278	6	7	the	the	DET
ijtc-1278	6	8	implementation	implementation	NOUN
ijtc-1278	6	9	of	of	ADP
ijtc-1278	6	10	tax	tax	NOUN
ijtc-1278	6	11	policies	policy	NOUN
ijtc-1278	6	12	that	that	PRON
ijtc-1278	6	13	are	be	AUX
ijtc-1278	6	14	in	in	ADP
ijtc-1278	6	15	line	line	NOUN
ijtc-1278	6	16	with	with	ADP
ijtc-1278	6	17	gender	gender	NOUN
ijtc-1278	6	18	based	base	VERB
ijtc-1278	6	19	taxation	taxation	NOUN
ijtc-1278	6	20	in	in	ADP
ijtc-1278	6	21	singapore	singapore	PROPN
ijtc-1278	6	22	,	,	PUNCT
ijtc-1278	6	23	the	the	DET
ijtc-1278	6	24	united	united	PROPN
ijtc-1278	6	25	states	states	PROPN
ijtc-1278	6	26	and	and	CCONJ
ijtc-1278	6	27	nepal	nepal	ADJ
ijtc-1278	6	28	as	as	ADV
ijtc-1278	6	29	well	well	ADV
ijtc-1278	6	30	as	as	ADP
ijtc-1278	6	31	policy	policy	NOUN
ijtc-1278	6	32	recommendations	recommendation	NOUN
ijtc-1278	6	33	that	that	PRON
ijtc-1278	6	34	can	can	AUX
ijtc-1278	6	35	be	be	AUX
ijtc-1278	6	36	implemented	implement	VERB
ijtc-1278	6	37	in	in	ADP
ijtc-1278	6	38	indonesia	indonesia	PROPN
ijtc-1278	6	39	through	through	ADP
ijtc-1278	6	40	qualitative	qualitative	ADJ
ijtc-1278	6	41	methods	method	NOUN
ijtc-1278	6	42	using	use	VERB
ijtc-1278	6	43	literature	literature	NOUN
ijtc-1278	6	44	studies	study	NOUN
ijtc-1278	6	45	and	and	CCONJ
ijtc-1278	6	46	regulatory	regulatory	ADJ
ijtc-1278	6	47	reviews	review	NOUN
ijtc-1278	6	48	.	.	PUNCT
ijtc-1278	7	1	the	the	DET
ijtc-1278	7	2	discussion	discussion	NOUN
ijtc-1278	7	3	approached	approach	VERB
ijtc-1278	7	4	in	in	ADP
ijtc-1278	7	5	several	several	ADJ
ijtc-1278	7	6	scopes	scope	NOUN
ijtc-1278	7	7	;	;	PUNCT
ijtc-1278	7	8	working	work	VERB
ijtc-1278	7	9	women	woman	NOUN
ijtc-1278	7	10	,	,	PUNCT
ijtc-1278	7	11	corporate	corporate	ADJ
ijtc-1278	7	12	participation	participation	NOUN
ijtc-1278	7	13	,	,	PUNCT
ijtc-1278	7	14	caregiver	caregiver	NOUN
ijtc-1278	7	15	,	,	PUNCT
ijtc-1278	7	16	domestic	domestic	ADJ
ijtc-1278	7	17	work	work	NOUN
ijtc-1278	7	18	support	support	NOUN
ijtc-1278	7	19	,	,	PUNCT
ijtc-1278	7	20	pink	pink	ADJ
ijtc-1278	7	21	tax	tax	NOUN
ijtc-1278	7	22	,	,	PUNCT
ijtc-1278	7	23	women	woman	NOUN
ijtc-1278	7	24	-	-	PUNCT
ijtc-1278	7	25	owned	own	VERB
ijtc-1278	7	26	businesses	business	NOUN
ijtc-1278	7	27	,	,	PUNCT
ijtc-1278	7	28	widows	widow	NOUN
ijtc-1278	7	29	,	,	PUNCT
ijtc-1278	7	30	and	and	CCONJ
ijtc-1278	7	31	taxation	taxation	NOUN
ijtc-1278	7	32	for	for	ADP
ijtc-1278	7	33	families	family	NOUN
ijtc-1278	7	34	.	.	PUNCT
ijtc-1278	8	1	in	in	ADP
ijtc-1278	8	2	which	which	PRON
ijtc-1278	8	3	this	this	DET
ijtc-1278	8	4	paper	paper	NOUN
ijtc-1278	8	5	finds	find	VERB
ijtc-1278	8	6	that	that	SCONJ
ijtc-1278	8	7	singapore	singapore	PROPN
ijtc-1278	8	8	,	,	PUNCT
ijtc-1278	8	9	nepal	nepal	ADJ
ijtc-1278	8	10	,	,	PUNCT
ijtc-1278	8	11	and	and	CCONJ
ijtc-1278	8	12	the	the	DET
ijtc-1278	8	13	united	united	PROPN
ijtc-1278	8	14	states	states	PROPN
ijtc-1278	8	15	have	have	AUX
ijtc-1278	8	16	implemented	implement	VERB
ijtc-1278	8	17	a	a	DET
ijtc-1278	8	18	series	series	NOUN
ijtc-1278	8	19	of	of	ADP
ijtc-1278	8	20	policies	policy	NOUN
ijtc-1278	8	21	that	that	PRON
ijtc-1278	8	22	create	create	VERB
ijtc-1278	8	23	a	a	DET
ijtc-1278	8	24	more	more	ADV
ijtc-1278	8	25	welcoming	welcoming	ADJ
ijtc-1278	8	26	ecosystem	ecosystem	NOUN
ijtc-1278	8	27	for	for	SCONJ
ijtc-1278	8	28	women	woman	NOUN
ijtc-1278	8	29	to	to	PART
ijtc-1278	8	30	participate	participate	VERB
ijtc-1278	8	31	in	in	ADP
ijtc-1278	8	32	economic	economic	ADJ
ijtc-1278	8	33	activities	activity	NOUN
ijtc-1278	8	34	,	,	PUNCT
ijtc-1278	8	35	which	which	PRON
ijtc-1278	8	36	indonesia	indonesia	PROPN
ijtc-1278	8	37	can	can	AUX
ijtc-1278	8	38	use	use	VERB
ijtc-1278	8	39	as	as	ADP
ijtc-1278	8	40	an	an	DET
ijtc-1278	8	41	example	example	NOUN
ijtc-1278	8	42	in	in	ADP
ijtc-1278	8	43	designing	design	VERB
ijtc-1278	8	44	gender	gender	NOUN
ijtc-1278	8	45	based	base	VERB
ijtc-1278	8	46	taxation	taxation	NOUN
ijtc-1278	8	47	in	in	ADP
ijtc-1278	8	48	the	the	DET
ijtc-1278	8	49	future	future	NOUN
ijtc-1278	8	50	.	.	PUNCT
ijtc-1278	9	1	keywords	keyword	NOUN
ijtc-1278	9	2	:	:	PUNCT
ijtc-1278	9	3	gender	gender	NOUN
ijtc-1278	9	4	-	-	PUNCT
ijtc-1278	9	5	based	base	VERB
ijtc-1278	9	6	taxation	taxation	NOUN
ijtc-1278	9	7	,	,	PUNCT
ijtc-1278	9	8	gender	gender	NOUN
ijtc-1278	9	9	,	,	PUNCT
ijtc-1278	9	10	genderinequality	genderinequality	NOUN
ijtc-1278	9	11	,	,	PUNCT
ijtc-1278	9	12	working	work	VERB
ijtc-1278	9	13	woman	woman	NOUN
ijtc-1278	9	14	this	this	PRON
ijtc-1278	9	15	is	be	AUX
ijtc-1278	9	16	an	an	DET
ijtc-1278	9	17	open	open	ADJ
ijtc-1278	9	18	access	access	NOUN
ijtc-1278	9	19	article	article	NOUN
ijtc-1278	9	20	under	under	ADP
ijtc-1278	9	21	the	the	DET
ijtc-1278	9	22	cc	cc	NOUN
ijtc-1278	9	23	-	-	PUNCT
ijtc-1278	9	24	by	by	ADP
ijtc-1278	9	25	4.0	4.0	NUM
ijtc-1278	9	26	license	license	NOUN
ijtc-1278	9	27	.	.	PUNCT
ijtc-1278	10	1	introduction	introduction	NOUN
ijtc-1278	10	2	indonesia	indonesia	PROPN
ijtc-1278	10	3	's	's	PART
ijtc-1278	10	4	"	"	PUNCT
ijtc-1278	10	5	vision	vision	NOUN
ijtc-1278	10	6	2045	2045	NUM
ijtc-1278	10	7	,	,	PUNCT
ijtc-1278	10	8	"	"	PUNCT
ijtc-1278	10	9	outlined	outline	VERB
ijtc-1278	10	10	in	in	ADP
ijtc-1278	10	11	the	the	DET
ijtc-1278	10	12	national	national	ADJ
ijtc-1278	10	13	long	long	ADJ
ijtc-1278	10	14	-	-	PUNCT
ijtc-1278	10	15	term	term	NOUN
ijtc-1278	10	16	development	development	NOUN
ijtc-1278	10	17	plan	plan	NOUN
ijtc-1278	10	18	(	(	PUNCT
ijtc-1278	10	19	rpjpn	rpjpn	ADJ
ijtc-1278	10	20	)	)	PUNCT
ijtc-1278	10	21	20252045	20252045	NUM
ijtc-1278	10	22	,	,	PUNCT
ijtc-1278	10	23	aims	aim	VERB
ijtc-1278	10	24	to	to	PART
ijtc-1278	10	25	transform	transform	VERB
ijtc-1278	10	26	the	the	DET
ijtc-1278	10	27	nation	nation	NOUN
ijtc-1278	10	28	into	into	ADP
ijtc-1278	10	29	a	a	DET
ijtc-1278	10	30	sovereign	sovereign	ADJ
ijtc-1278	10	31	,	,	PUNCT
ijtc-1278	10	32	advanced	advanced	ADJ
ijtc-1278	10	33	,	,	PUNCT
ijtc-1278	10	34	and	and	CCONJ
ijtc-1278	10	35	sustainable	sustainable	ADJ
ijtc-1278	10	36	archipelago	archipelago	NOUN
ijtc-1278	10	37	.	.	PUNCT
ijtc-1278	11	1	a	a	DET
ijtc-1278	11	2	primary	primary	ADJ
ijtc-1278	11	3	goal	goal	NOUN
ijtc-1278	11	4	is	be	AUX
ijtc-1278	11	5	to	to	PART
ijtc-1278	11	6	elevate	elevate	VERB
ijtc-1278	11	7	per	per	ADP
ijtc-1278	11	8	capita	capita	X
ijtc-1278	11	9	income	income	NOUN
ijtc-1278	11	10	to	to	ADP
ijtc-1278	11	11	a	a	DET
ijtc-1278	11	12	comparable	comparable	ADJ
ijtc-1278	11	13	level	level	NOUN
ijtc-1278	11	14	along	along	ADP
ijtc-1278	11	15	developed	develop	VERB
ijtc-1278	11	16	countries	country	NOUN
ijtc-1278	11	17	,	,	PUNCT
ijtc-1278	11	18	projecting	project	VERB
ijtc-1278	11	19	indonesia	indonesia	PROPN
ijtc-1278	11	20	to	to	PART
ijtc-1278	11	21	rank	rank	VERB
ijtc-1278	11	22	fifth	fifth	ADV
ijtc-1278	11	23	globally	globally	ADV
ijtc-1278	11	24	with	with	ADP
ijtc-1278	11	25	a	a	DET
ijtc-1278	11	26	per	per	X
ijtc-1278	11	27	capita	capita	NOUN
ijtc-1278	11	28	income	income	NOUN
ijtc-1278	11	29	of	of	ADP
ijtc-1278	11	30	usd	usd	NOUN
ijtc-1278	11	31	30,300	30,300	NUM
ijtc-1278	11	32	.	.	PUNCT
ijtc-1278	12	1	achieving	achieve	VERB
ijtc-1278	12	2	this	this	PRON
ijtc-1278	12	3	requires	require	VERB
ijtc-1278	12	4	robust	robust	ADJ
ijtc-1278	12	5	economic	economic	ADJ
ijtc-1278	12	6	growth	growth	NOUN
ijtc-1278	12	7	(	(	PUNCT
ijtc-1278	12	8	shari	shari	PROPN
ijtc-1278	12	9	&	&	CCONJ
ijtc-1278	12	10	abubakar	abubakar	PROPN
ijtc-1278	12	11	,	,	PUNCT
ijtc-1278	12	12	2022	2022	NUM
ijtc-1278	12	13	)	)	PUNCT
ijtc-1278	12	14	,	,	PUNCT
ijtc-1278	12	15	significantly	significantly	ADV
ijtc-1278	12	16	influenced	influence	VERB
ijtc-1278	12	17	by	by	ADP
ijtc-1278	12	18	the	the	DET
ijtc-1278	12	19	labor	labor	NOUN
ijtc-1278	12	20	force	force	NOUN
ijtc-1278	12	21	participation	participation	NOUN
ijtc-1278	12	22	rate	rate	NOUN
ijtc-1278	12	23	(	(	PUNCT
ijtc-1278	12	24	lfpr	lfpr	PROPN
ijtc-1278	12	25	)	)	PUNCT
ijtc-1278	12	26	(	(	PUNCT
ijtc-1278	12	27	solow	solow	PROPN
ijtc-1278	12	28	,	,	PUNCT
ijtc-1278	12	29	1956	1956	NUM
ijtc-1278	12	30	)	)	PUNCT
ijtc-1278	12	31	.	.	PUNCT
ijtc-1278	13	1	despite	despite	SCONJ
ijtc-1278	13	2	improvements	improvement	NOUN
ijtc-1278	13	3	,	,	PUNCT
ijtc-1278	13	4	indonesia	indonesia	PROPN
ijtc-1278	13	5	's	's	PART
ijtc-1278	13	6	lfpr	lfpr	NOUN
ijtc-1278	13	7	shows	show	VERB
ijtc-1278	13	8	significant	significant	ADJ
ijtc-1278	13	9	gender	gender	NOUN
ijtc-1278	13	10	disparities	disparity	NOUN
ijtc-1278	13	11	,	,	PUNCT
ijtc-1278	13	12	with	with	ADP
ijtc-1278	13	13	female	female	ADJ
ijtc-1278	13	14	participation	participation	NOUN
ijtc-1278	13	15	lagging	lag	VERB
ijtc-1278	13	16	behind	behind	ADP
ijtc-1278	13	17	due	due	ADP
ijtc-1278	13	18	to	to	ADP
ijtc-1278	13	19	socio	socio	VERB
ijtc-1278	13	20	-	-	PUNCT
ijtc-1278	13	21	economic	economic	ADJ
ijtc-1278	13	22	changes	change	NOUN
ijtc-1278	13	23	(	(	PUNCT
ijtc-1278	13	24	schaner	schaner	NOUN
ijtc-1278	13	25	&	&	CCONJ
ijtc-1278	13	26	das	das	PROPN
ijtc-1278	13	27	,	,	PUNCT
ijtc-1278	13	28	2016	2016	NUM
ijtc-1278	13	29	)	)	PUNCT
ijtc-1278	13	30	,	,	PUNCT
ijtc-1278	13	31	family	family	NOUN
ijtc-1278	13	32	welfare	welfare	NOUN
ijtc-1278	13	33	levels	level	NOUN
ijtc-1278	13	34	(	(	PUNCT
ijtc-1278	13	35	la	la	X
ijtc-1278	13	36	ode	ode	PROPN
ijtc-1278	13	37	,	,	PUNCT
ijtc-1278	13	38	2021	2021	NUM
ijtc-1278	13	39	)	)	PUNCT
ijtc-1278	13	40	,	,	PUNCT
ijtc-1278	13	41	government	government	NOUN
ijtc-1278	13	42	policies	policy	NOUN
ijtc-1278	13	43	(	(	PUNCT
ijtc-1278	13	44	akmal	akmal	PROPN
ijtc-1278	13	45	&	&	CCONJ
ijtc-1278	13	46	zulkifli	zulkifli	PROPN
ijtc-1278	13	47	,	,	PUNCT
ijtc-1278	13	48	2017	2017	NUM
ijtc-1278	13	49	)	)	PUNCT
ijtc-1278	13	50	,	,	PUNCT
ijtc-1278	13	51	and	and	CCONJ
ijtc-1278	13	52	education	education	NOUN
ijtc-1278	13	53	level	level	NOUN
ijtc-1278	13	54	(	(	PUNCT
ijtc-1278	13	55	harijadi	harijadi	NOUN
ijtc-1278	13	56	,	,	PUNCT
ijtc-1278	13	57	2020	2020	NUM
ijtc-1278	13	58	)	)	PUNCT
ijtc-1278	13	59	.	.	PUNCT
ijtc-1278	14	1	furthermore	furthermore	ADV
ijtc-1278	14	2	,	,	PUNCT
ijtc-1278	14	3	despite	despite	SCONJ
ijtc-1278	14	4	periodic	periodic	ADJ
ijtc-1278	14	5	increases	increase	NOUN
ijtc-1278	14	6	,	,	PUNCT
ijtc-1278	14	7	the	the	DET
ijtc-1278	14	8	remuneration	remuneration	NOUN
ijtc-1278	14	9	of	of	ADP
ijtc-1278	14	10	women	woman	NOUN
ijtc-1278	14	11	remains	remain	VERB
ijtc-1278	14	12	considerably	considerably	ADV
ijtc-1278	14	13	inferior	inferior	ADJ
ijtc-1278	14	14	to	to	ADP
ijtc-1278	14	15	that	that	PRON
ijtc-1278	14	16	of	of	ADP
ijtc-1278	14	17	men	man	NOUN
ijtc-1278	14	18	in	in	ADP
ijtc-1278	14	19	indonesia	indonesia	PROPN
ijtc-1278	14	20	.	.	PUNCT
ijtc-1278	15	1	this	this	PRON
ijtc-1278	15	2	underscores	underscore	VERB
ijtc-1278	15	3	a	a	DET
ijtc-1278	15	4	persistent	persistent	ADJ
ijtc-1278	15	5	gender	gender	NOUN
ijtc-1278	15	6	inequality	inequality	NOUN
ijtc-1278	15	7	that	that	PRON
ijtc-1278	15	8	hinders	hinder	VERB
ijtc-1278	15	9	economic	economic	ADJ
ijtc-1278	15	10	growth	growth	NOUN
ijtc-1278	15	11	.	.	PUNCT
ijtc-1278	16	1	significant	significant	ADJ
ijtc-1278	16	2	barriers	barrier	NOUN
ijtc-1278	16	3	faced	face	VERB
ijtc-1278	16	4	by	by	ADP
ijtc-1278	16	5	women	woman	NOUN
ijtc-1278	16	6	compared	compare	VERB
ijtc-1278	16	7	to	to	ADP
ijtc-1278	16	8	men	man	NOUN
ijtc-1278	16	9	in	in	ADP
ijtc-1278	16	10	participating	participate	VERB
ijtc-1278	16	11	in	in	ADP
ijtc-1278	16	12	economic	economic	ADJ
ijtc-1278	16	13	development	development	NOUN
ijtc-1278	16	14	highlight	highlight	VERB
ijtc-1278	16	15	a	a	DET
ijtc-1278	16	16	pronounced	pronounced	ADJ
ijtc-1278	16	17	gender	gender	NOUN
ijtc-1278	16	18	disparity	disparity	NOUN
ijtc-1278	16	19	in	in	ADP
ijtc-1278	16	20	indonesia	indonesia	PROPN
ijtc-1278	16	21	.	.	PUNCT
ijtc-1278	17	1	as	as	SCONJ
ijtc-1278	17	2	defined	define	VERB
ijtc-1278	17	3	by	by	ADP
ijtc-1278	17	4	susanto	susanto	NOUN
ijtc-1278	17	5	(	(	PUNCT
ijtc-1278	17	6	2015	2015	NUM
ijtc-1278	17	7	)	)	PUNCT
ijtc-1278	17	8	,	,	PUNCT
ijtc-1278	17	9	gender	gender	NOUN
ijtc-1278	17	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	17	11	mailto:vissiadewih@pknstan.ac.id	mailto:vissiadewih@pknstan.ac.id	NOUN
ijtc-1278	17	12	https://doi.org/10.61194/ijtc.v5i3.1278	https://doi.org/10.61194/ijtc.v5i3.1278	PROPN
ijtc-1278	17	13	gender	gender	NOUN
ijtc-1278	17	14	-	-	PUNCT
ijtc-1278	17	15	based	base	VERB
ijtc-1278	17	16	taxation	taxation	NOUN
ijtc-1278	17	17	:	:	PUNCT
ijtc-1278	17	18	comparative	comparative	ADJ
ijtc-1278	17	19	lesson	lesson	NOUN
ijtc-1278	17	20	for	for	ADP
ijtc-1278	17	21	indonesia	indonesia	PROPN
ijtc-1278	17	22	from	from	ADP
ijtc-1278	17	23	singapore	singapore	PROPN
ijtc-1278	17	24	,	,	PUNCT
ijtc-1278	17	25	the	the	DET
ijtc-1278	17	26	united	united	PROPN
ijtc-1278	17	27	states	states	PROPN
ijtc-1278	17	28	,	,	PUNCT
ijtc-1278	17	29	and	and	CCONJ
ijtc-1278	17	30	nepal	nepal	ADJ
ijtc-1278	17	31	naury	naury	NOUN
ijtc-1278	17	32	and	and	CCONJ
ijtc-1278	17	33	haptari	haptari	NOUN
ijtc-1278	17	34	682	682	NUM
ijtc-1278	17	35	|	|	ADV
ijtc-1278	17	36	ilomata	ilomata	PROPN
ijtc-1278	17	37	international	international	ADJ
ijtc-1278	17	38	journal	journal	NOUN
ijtc-1278	17	39	of	of	ADP
ijtc-1278	17	40	tax	tax	PROPN
ijtc-1278	17	41	&	&	CCONJ
ijtc-1278	17	42	accounting	accounting	PROPN
ijtc-1278	17	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1278	17	44	inequality	inequality	NOUN
ijtc-1278	17	45	encompasses	encompass	VERB
ijtc-1278	17	46	a	a	DET
ijtc-1278	17	47	range	range	NOUN
ijtc-1278	17	48	of	of	ADP
ijtc-1278	17	49	disparities	disparity	NOUN
ijtc-1278	17	50	between	between	ADP
ijtc-1278	17	51	genders	gender	NOUN
ijtc-1278	17	52	,	,	PUNCT
ijtc-1278	17	53	including	include	VERB
ijtc-1278	17	54	economic	economic	ADJ
ijtc-1278	17	55	marginalisation	marginalisation	NOUN
ijtc-1278	17	56	,	,	PUNCT
ijtc-1278	17	57	the	the	DET
ijtc-1278	17	58	subordination	subordination	NOUN
ijtc-1278	17	59	of	of	ADP
ijtc-1278	17	60	rights	right	NOUN
ijtc-1278	17	61	,	,	PUNCT
ijtc-1278	17	62	stereotyping	stereotyping	NOUN
ijtc-1278	17	63	,	,	PUNCT
ijtc-1278	17	64	exposure	exposure	NOUN
ijtc-1278	17	65	to	to	ADP
ijtc-1278	17	66	violence	violence	NOUN
ijtc-1278	17	67	and	and	CCONJ
ijtc-1278	17	68	the	the	DET
ijtc-1278	17	69	fulfilment	fulfilment	NOUN
ijtc-1278	17	70	of	of	ADP
ijtc-1278	17	71	multiple	multiple	ADJ
ijtc-1278	17	72	roles	role	NOUN
ijtc-1278	17	73	.	.	PUNCT
ijtc-1278	18	1	this	this	DET
ijtc-1278	18	2	inequality	inequality	NOUN
ijtc-1278	18	3	,	,	PUNCT
ijtc-1278	18	4	driven	drive	VERB
ijtc-1278	18	5	by	by	ADP
ijtc-1278	18	6	fundamental	fundamental	ADJ
ijtc-1278	18	7	attitudes	attitude	NOUN
ijtc-1278	18	8	,	,	PUNCT
ijtc-1278	18	9	results	result	NOUN
ijtc-1278	18	10	in	in	ADP
ijtc-1278	18	11	persistent	persistent	ADJ
ijtc-1278	18	12	genderunequal	genderunequal	ADJ
ijtc-1278	18	13	outcomes	outcome	NOUN
ijtc-1278	18	14	(	(	PUNCT
ijtc-1278	18	15	astudillo	astudillo	PROPN
ijtc-1278	18	16	et	et	PROPN
ijtc-1278	18	17	al	al	PROPN
ijtc-1278	18	18	.	.	PROPN
ijtc-1278	18	19	,	,	PUNCT
ijtc-1278	18	20	2022	2022	NUM
ijtc-1278	18	21	)	)	PUNCT
ijtc-1278	18	22	.	.	PUNCT
ijtc-1278	19	1	as	as	SCONJ
ijtc-1278	19	2	observed	observe	VERB
ijtc-1278	19	3	by	by	ADP
ijtc-1278	19	4	ferrant	ferrant	PROPN
ijtc-1278	19	5	&	&	CCONJ
ijtc-1278	19	6	kolev	kolev	PROPN
ijtc-1278	19	7	(	(	PUNCT
ijtc-1278	19	8	2016	2016	NUM
ijtc-1278	19	9	)	)	PUNCT
ijtc-1278	19	10	,	,	PUNCT
ijtc-1278	19	11	gender	gender	NOUN
ijtc-1278	19	12	inequality	inequality	NOUN
ijtc-1278	19	13	,	,	PUNCT
ijtc-1278	19	14	as	as	SCONJ
ijtc-1278	19	15	reflected	reflect	VERB
ijtc-1278	19	16	in	in	ADP
ijtc-1278	19	17	the	the	DET
ijtc-1278	19	18	gender	gender	NOUN
ijtc-1278	19	19	inequality	inequality	NOUN
ijtc-1278	19	20	index	index	NOUN
ijtc-1278	19	21	(	(	PUNCT
ijtc-1278	19	22	gii	gii	PROPN
ijtc-1278	19	23	)	)	PUNCT
ijtc-1278	19	24	,	,	PUNCT
ijtc-1278	19	25	on	on	ADP
ijtc-1278	19	26	a	a	DET
ijtc-1278	19	27	certain	certain	ADJ
ijtc-1278	19	28	level	level	NOUN
ijtc-1278	19	29	can	can	AUX
ijtc-1278	19	30	have	have	VERB
ijtc-1278	19	31	a	a	DET
ijtc-1278	19	32	detrimental	detrimental	ADJ
ijtc-1278	19	33	impact	impact	NOUN
ijtc-1278	19	34	on	on	ADP
ijtc-1278	19	35	global	global	ADJ
ijtc-1278	19	36	gdp	gdp	PROPN
ijtc-1278	19	37	.	.	PUNCT
ijtc-1278	20	1	in	in	ADP
ijtc-1278	20	2	particular	particular	ADJ
ijtc-1278	20	3	,	,	PUNCT
ijtc-1278	20	4	gender	gender	NOUN
ijtc-1278	20	5	inequality	inequality	NOUN
ijtc-1278	20	6	significantly	significantly	ADV
ijtc-1278	20	7	impacts	impact	NOUN
ijtc-1278	20	8	per	per	ADP
ijtc-1278	20	9	capita	capita	X
ijtc-1278	20	10	income	income	NOUN
ijtc-1278	20	11	in	in	ADP
ijtc-1278	20	12	indonesia	indonesia	PROPN
ijtc-1278	20	13	(	(	PUNCT
ijtc-1278	20	14	sari	sari	NOUN
ijtc-1278	20	15	,	,	PUNCT
ijtc-1278	20	16	2021	2021	NUM
ijtc-1278	20	17	)	)	PUNCT
ijtc-1278	20	18	.	.	PUNCT
ijtc-1278	21	1	conversely	conversely	ADV
ijtc-1278	21	2	,	,	PUNCT
ijtc-1278	21	3	improving	improve	VERB
ijtc-1278	21	4	gender	gender	NOUN
ijtc-1278	21	5	equality	equality	NOUN
ijtc-1278	21	6	boosts	boost	VERB
ijtc-1278	21	7	economic	economic	ADJ
ijtc-1278	21	8	growth	growth	NOUN
ijtc-1278	21	9	(	(	PUNCT
ijtc-1278	21	10	oecd	oecd	PROPN
ijtc-1278	21	11	,	,	PUNCT
ijtc-1278	21	12	2022	2022	NUM
ijtc-1278	21	13	)	)	PUNCT
ijtc-1278	21	14	.	.	PUNCT
ijtc-1278	22	1	enhancing	enhance	VERB
ijtc-1278	22	2	gender	gender	NOUN
ijtc-1278	22	3	equality	equality	NOUN
ijtc-1278	22	4	involves	involve	VERB
ijtc-1278	22	5	developing	develop	VERB
ijtc-1278	22	6	human	human	ADJ
ijtc-1278	22	7	resources	resource	NOUN
ijtc-1278	22	8	,	,	PUNCT
ijtc-1278	22	9	market	market	NOUN
ijtc-1278	22	10	competitiveness	competitiveness	NOUN
ijtc-1278	22	11	,	,	PUNCT
ijtc-1278	22	12	and	and	CCONJ
ijtc-1278	22	13	productivity	productivity	NOUN
ijtc-1278	22	14	(	(	PUNCT
ijtc-1278	22	15	oecd	oecd	PROPN
ijtc-1278	22	16	,	,	PUNCT
ijtc-1278	22	17	2022	2022	NUM
ijtc-1278	22	18	)	)	PUNCT
ijtc-1278	22	19	.	.	PUNCT
ijtc-1278	23	1	from	from	ADP
ijtc-1278	23	2	2018	2018	NUM
ijtc-1278	23	3	to	to	ADP
ijtc-1278	23	4	2022	2022	NUM
ijtc-1278	23	5	,	,	PUNCT
ijtc-1278	23	6	indonesia	indonesia	PROPN
ijtc-1278	23	7	's	's	PART
ijtc-1278	23	8	gii	gii	NOUN
ijtc-1278	23	9	decreased	decrease	VERB
ijtc-1278	23	10	to	to	ADP
ijtc-1278	23	11	0.459	0.459	NUM
ijtc-1278	23	12	,	,	PUNCT
ijtc-1278	23	13	while	while	SCONJ
ijtc-1278	23	14	the	the	DET
ijtc-1278	23	15	gender	gender	NOUN
ijtc-1278	23	16	development	development	NOUN
ijtc-1278	23	17	index	index	NOUN
ijtc-1278	23	18	(	(	PUNCT
ijtc-1278	23	19	gdi	gdi	PROPN
ijtc-1278	23	20	)	)	PUNCT
ijtc-1278	23	21	improved	improve	VERB
ijtc-1278	23	22	,	,	PUNCT
ijtc-1278	23	23	thanks	thank	NOUN
ijtc-1278	23	24	to	to	ADP
ijtc-1278	23	25	efforts	effort	NOUN
ijtc-1278	23	26	like	like	ADP
ijtc-1278	23	27	the	the	DET
ijtc-1278	23	28	gender	gender	NOUN
ijtc-1278	23	29	mainstreaming	mainstreaming	NOUN
ijtc-1278	23	30	strategy	strategy	NOUN
ijtc-1278	23	31	(	(	PUNCT
ijtc-1278	23	32	pug	pug	NOUN
ijtc-1278	23	33	)	)	PUNCT
ijtc-1278	23	34	.	.	PUNCT
ijtc-1278	24	1	however	however	ADV
ijtc-1278	24	2	,	,	PUNCT
ijtc-1278	24	3	uneven	uneven	ADJ
ijtc-1278	24	4	gender	gender	NOUN
ijtc-1278	24	5	development	development	NOUN
ijtc-1278	24	6	persists	persist	VERB
ijtc-1278	24	7	.	.	PUNCT
ijtc-1278	25	1	globally	globally	ADV
ijtc-1278	25	2	,	,	PUNCT
ijtc-1278	25	3	the	the	DET
ijtc-1278	25	4	gender	gender	NOUN
ijtc-1278	25	5	gap	gap	NOUN
ijtc-1278	25	6	in	in	ADP
ijtc-1278	25	7	2023	2023	NUM
ijtc-1278	25	8	,	,	PUNCT
ijtc-1278	25	9	closed	close	VERB
ijtc-1278	25	10	at	at	ADP
ijtc-1278	25	11	68.4	68.4	NUM
ijtc-1278	25	12	%	%	NOUN
ijtc-1278	25	13	,	,	PUNCT
ijtc-1278	25	14	indicating	indicate	VERB
ijtc-1278	25	15	it	it	PRON
ijtc-1278	25	16	could	could	AUX
ijtc-1278	25	17	take	take	VERB
ijtc-1278	25	18	131	131	NUM
ijtc-1278	25	19	years	year	NOUN
ijtc-1278	25	20	to	to	PART
ijtc-1278	25	21	achieve	achieve	VERB
ijtc-1278	25	22	parity	parity	NOUN
ijtc-1278	25	23	(	(	PUNCT
ijtc-1278	25	24	zahidi	zahidi	NOUN
ijtc-1278	25	25	,	,	PUNCT
ijtc-1278	25	26	2023	2023	NUM
ijtc-1278	25	27	)	)	PUNCT
ijtc-1278	25	28	.	.	PUNCT
ijtc-1278	26	1	while	while	SCONJ
ijtc-1278	26	2	a	a	DET
ijtc-1278	26	3	commitment	commitment	NOUN
ijtc-1278	26	4	to	to	ADP
ijtc-1278	26	5	gender	gender	NOUN
ijtc-1278	26	6	equality	equality	NOUN
ijtc-1278	26	7	is	be	AUX
ijtc-1278	26	8	an	an	DET
ijtc-1278	26	9	important	important	ADJ
ijtc-1278	26	10	step	step	NOUN
ijtc-1278	26	11	towards	towards	ADP
ijtc-1278	26	12	creating	create	VERB
ijtc-1278	26	13	a	a	DET
ijtc-1278	26	14	more	more	ADV
ijtc-1278	26	15	just	just	ADJ
ijtc-1278	26	16	and	and	CCONJ
ijtc-1278	26	17	equitable	equitable	ADJ
ijtc-1278	26	18	society	society	NOUN
ijtc-1278	26	19	,	,	PUNCT
ijtc-1278	26	20	it	it	PRON
ijtc-1278	26	21	is	be	AUX
ijtc-1278	26	22	not	not	PART
ijtc-1278	26	23	sufficient	sufficient	ADJ
ijtc-1278	26	24	in	in	ADP
ijtc-1278	26	25	itself	itself	PRON
ijtc-1278	26	26	to	to	PART
ijtc-1278	26	27	guarantee	guarantee	VERB
ijtc-1278	26	28	equal	equal	ADJ
ijtc-1278	26	29	opportunities	opportunity	NOUN
ijtc-1278	26	30	for	for	ADP
ijtc-1278	26	31	men	man	NOUN
ijtc-1278	26	32	and	and	CCONJ
ijtc-1278	26	33	women	woman	NOUN
ijtc-1278	26	34	(	(	PUNCT
ijtc-1278	26	35	ajizah	ajizah	PROPN
ijtc-1278	26	36	&	&	CCONJ
ijtc-1278	26	37	khomisah	khomisah	PROPN
ijtc-1278	26	38	,	,	PUNCT
ijtc-1278	26	39	2021	2021	NUM
ijtc-1278	26	40	)	)	PUNCT
ijtc-1278	26	41	.	.	PUNCT
ijtc-1278	27	1	furthermore	furthermore	ADV
ijtc-1278	27	2	,	,	PUNCT
ijtc-1278	27	3	it	it	PRON
ijtc-1278	27	4	is	be	AUX
ijtc-1278	27	5	crucial	crucial	ADJ
ijtc-1278	27	6	to	to	PART
ijtc-1278	27	7	acknowledge	acknowledge	VERB
ijtc-1278	27	8	the	the	DET
ijtc-1278	27	9	role	role	NOUN
ijtc-1278	27	10	that	that	PRON
ijtc-1278	27	11	equality	equality	NOUN
ijtc-1278	27	12	plays	play	VERB
ijtc-1278	27	13	in	in	ADP
ijtc-1278	27	14	indonesia	indonesia	PROPN
ijtc-1278	27	15	's	's	PART
ijtc-1278	27	16	broader	broad	ADJ
ijtc-1278	27	17	development	development	NOUN
ijtc-1278	27	18	process	process	NOUN
ijtc-1278	27	19	(	(	PUNCT
ijtc-1278	27	20	wibowo	wibowo	NOUN
ijtc-1278	27	21	,	,	PUNCT
ijtc-1278	27	22	2011	2011	NUM
ijtc-1278	27	23	)	)	PUNCT
ijtc-1278	27	24	.	.	PUNCT
ijtc-1278	28	1	it	it	PRON
ijtc-1278	28	2	is	be	AUX
ijtc-1278	28	3	at	at	ADP
ijtc-1278	28	4	this	this	DET
ijtc-1278	28	5	point	point	NOUN
ijtc-1278	28	6	that	that	SCONJ
ijtc-1278	28	7	the	the	DET
ijtc-1278	28	8	potential	potential	NOUN
ijtc-1278	28	9	for	for	SCONJ
ijtc-1278	28	10	taxation	taxation	NOUN
ijtc-1278	28	11	to	to	PART
ijtc-1278	28	12	play	play	VERB
ijtc-1278	28	13	a	a	DET
ijtc-1278	28	14	role	role	NOUN
ijtc-1278	28	15	becomes	become	VERB
ijtc-1278	28	16	apparent	apparent	ADJ
ijtc-1278	28	17	.	.	PUNCT
ijtc-1278	29	1	as	as	SCONJ
ijtc-1278	29	2	stated	state	VERB
ijtc-1278	29	3	by	by	ADP
ijtc-1278	29	4	stotsky	stotsky	NOUN
ijtc-1278	29	5	(	(	PUNCT
ijtc-1278	29	6	1996	1996	NUM
ijtc-1278	29	7	)	)	PUNCT
ijtc-1278	29	8	that	that	SCONJ
ijtc-1278	29	9	taxation	taxation	NOUN
ijtc-1278	29	10	is	be	AUX
ijtc-1278	29	11	fundamentally	fundamentally	ADV
ijtc-1278	29	12	gender	gender	NOUN
ijtc-1278	29	13	-	-	PUNCT
ijtc-1278	29	14	neutral	neutral	ADJ
ijtc-1278	29	15	,	,	PUNCT
ijtc-1278	29	16	yet	yet	CCONJ
ijtc-1278	29	17	the	the	DET
ijtc-1278	29	18	tax	tax	NOUN
ijtc-1278	29	19	system	system	NOUN
ijtc-1278	29	20	undeniably	undeniably	ADV
ijtc-1278	29	21	harbors	harbor	VERB
ijtc-1278	29	22	gender	gender	NOUN
ijtc-1278	29	23	explicit	explicit	ADJ
ijtc-1278	29	24	and/or	and/or	CCONJ
ijtc-1278	29	25	explicit	explicit	ADJ
ijtc-1278	29	26	biases	bias	NOUN
ijtc-1278	29	27	.	.	PUNCT
ijtc-1278	30	1	approximately	approximately	ADV
ijtc-1278	30	2	51.2	51.2	NUM
ijtc-1278	30	3	%	%	NOUN
ijtc-1278	30	4	of	of	ADP
ijtc-1278	30	5	oecd	oecd	PROPN
ijtc-1278	30	6	member	member	NOUN
ijtc-1278	30	7	countries	country	NOUN
ijtc-1278	30	8	consider	consider	VERB
ijtc-1278	30	9	gender	gender	NOUN
ijtc-1278	30	10	a	a	DET
ijtc-1278	30	11	primary	primary	ADJ
ijtc-1278	30	12	focus	focus	NOUN
ijtc-1278	30	13	in	in	ADP
ijtc-1278	30	14	tax	tax	NOUN
ijtc-1278	30	15	policy	policy	NOUN
ijtc-1278	30	16	-	-	PUNCT
ijtc-1278	30	17	making	make	VERB
ijtc-1278	30	18	(	(	PUNCT
ijtc-1278	30	19	oecd	oecd	PROPN
ijtc-1278	30	20	,	,	PUNCT
ijtc-1278	30	21	2022	2022	NUM
ijtc-1278	30	22	)	)	PUNCT
ijtc-1278	30	23	.	.	PUNCT
ijtc-1278	31	1	this	this	PRON
ijtc-1278	31	2	is	be	AUX
ijtc-1278	31	3	reflected	reflect	VERB
ijtc-1278	31	4	in	in	ADP
ijtc-1278	31	5	the	the	DET
ijtc-1278	31	6	implementation	implementation	NOUN
ijtc-1278	31	7	of	of	ADP
ijtc-1278	31	8	tax	tax	NOUN
ijtc-1278	31	9	reforms	reform	NOUN
ijtc-1278	31	10	aimed	aim	VERB
ijtc-1278	31	11	at	at	ADP
ijtc-1278	31	12	enhancing	enhance	VERB
ijtc-1278	31	13	gender	gender	NOUN
ijtc-1278	31	14	equality	equality	NOUN
ijtc-1278	31	15	.	.	PUNCT
ijtc-1278	32	1	gender	gender	NOUN
ijtc-1278	32	2	-	-	PUNCT
ijtc-1278	32	3	based	base	VERB
ijtc-1278	32	4	taxation	taxation	NOUN
ijtc-1278	32	5	(	(	PUNCT
ijtc-1278	32	6	gbt	gbt	PROPN
ijtc-1278	32	7	)	)	PUNCT
ijtc-1278	32	8	represents	represent	VERB
ijtc-1278	32	9	a	a	DET
ijtc-1278	32	10	further	further	ADJ
ijtc-1278	32	11	development	development	NOUN
ijtc-1278	32	12	of	of	ADP
ijtc-1278	32	13	the	the	DET
ijtc-1278	32	14	gender	gender	NOUN
ijtc-1278	32	15	-	-	PUNCT
ijtc-1278	32	16	responsive	responsive	ADJ
ijtc-1278	32	17	budgeting	budgeting	NOUN
ijtc-1278	32	18	(	(	PUNCT
ijtc-1278	32	19	grb	grb	NOUN
ijtc-1278	32	20	)	)	PUNCT
ijtc-1278	32	21	movement	movement	NOUN
ijtc-1278	32	22	,	,	PUNCT
ijtc-1278	32	23	which	which	PRON
ijtc-1278	32	24	concerns	concern	VERB
ijtc-1278	32	25	itself	itself	PRON
ijtc-1278	32	26	with	with	ADP
ijtc-1278	32	27	the	the	DET
ijtc-1278	32	28	allocation	allocation	NOUN
ijtc-1278	32	29	of	of	ADP
ijtc-1278	32	30	resources	resource	NOUN
ijtc-1278	32	31	using	use	VERB
ijtc-1278	32	32	a	a	DET
ijtc-1278	32	33	gender	gender	NOUN
ijtc-1278	32	34	-	-	PUNCT
ijtc-1278	32	35	responsive	responsive	ADJ
ijtc-1278	32	36	perspective	perspective	NOUN
ijtc-1278	32	37	.	.	PUNCT
ijtc-1278	33	1	while	while	SCONJ
ijtc-1278	33	2	there	there	PRON
ijtc-1278	33	3	is	be	VERB
ijtc-1278	33	4	no	no	DET
ijtc-1278	33	5	universally	universally	ADV
ijtc-1278	33	6	accepted	accept	VERB
ijtc-1278	33	7	definition	definition	NOUN
ijtc-1278	33	8	of	of	ADP
ijtc-1278	33	9	gbt	gbt	PROPN
ijtc-1278	33	10	,	,	PUNCT
ijtc-1278	33	11	it	it	PRON
ijtc-1278	33	12	can	can	AUX
ijtc-1278	33	13	be	be	AUX
ijtc-1278	33	14	understood	understand	VERB
ijtc-1278	33	15	as	as	ADP
ijtc-1278	33	16	a	a	DET
ijtc-1278	33	17	more	more	ADV
ijtc-1278	33	18	gender	gender	NOUN
ijtc-1278	33	19	-	-	PUNCT
ijtc-1278	33	20	equal	equal	ADJ
ijtc-1278	33	21	approach	approach	NOUN
ijtc-1278	33	22	to	to	ADP
ijtc-1278	33	23	taxation	taxation	NOUN
ijtc-1278	33	24	and	and	CCONJ
ijtc-1278	33	25	budgeting	budgeting	NOUN
ijtc-1278	33	26	.	.	PUNCT
ijtc-1278	34	1	moreover	moreover	ADV
ijtc-1278	34	2	,	,	PUNCT
ijtc-1278	34	3	alesina	alesina	PROPN
ijtc-1278	34	4	et	et	PROPN
ijtc-1278	34	5	al	al	PROPN
ijtc-1278	34	6	.	.	PUNCT
ijtc-1278	35	1	(	(	PUNCT
ijtc-1278	35	2	2011	2011	NUM
ijtc-1278	35	3	)	)	PUNCT
ijtc-1278	35	4	’s	’s	PART
ijtc-1278	35	5	gbt	gbt	PROPN
ijtc-1278	35	6	advocation	advocation	NOUN
ijtc-1278	35	7	correlate	correlate	VERB
ijtc-1278	35	8	gbt	gbt	PROPN
ijtc-1278	35	9	and	and	CCONJ
ijtc-1278	35	10	ramsey	ramsey	PROPN
ijtc-1278	35	11	(	(	PUNCT
ijtc-1278	35	12	1927	1927	NUM
ijtc-1278	35	13	)	)	PUNCT
ijtc-1278	35	14	theory	theory	NOUN
ijtc-1278	35	15	,	,	PUNCT
ijtc-1278	35	16	which	which	PRON
ijtc-1278	35	17	proposes	propose	VERB
ijtc-1278	35	18	that	that	SCONJ
ijtc-1278	35	19	the	the	DET
ijtc-1278	35	20	tax	tax	NOUN
ijtc-1278	35	21	system	system	NOUN
ijtc-1278	35	22	should	should	AUX
ijtc-1278	35	23	be	be	AUX
ijtc-1278	35	24	structured	structure	VERB
ijtc-1278	35	25	in	in	ADP
ijtc-1278	35	26	a	a	DET
ijtc-1278	35	27	manner	manner	NOUN
ijtc-1278	35	28	that	that	PRON
ijtc-1278	35	29	imposes	impose	VERB
ijtc-1278	35	30	reduced	reduce	VERB
ijtc-1278	35	31	taxes	taxis	NOUN
ijtc-1278	35	32	on	on	ADP
ijtc-1278	35	33	groups	group	NOUN
ijtc-1278	35	34	with	with	ADP
ijtc-1278	35	35	a	a	DET
ijtc-1278	35	36	higher	high	ADJ
ijtc-1278	35	37	elasticity	elasticity	NOUN
ijtc-1278	35	38	of	of	ADP
ijtc-1278	35	39	labor	labor	NOUN
ijtc-1278	35	40	supply	supply	NOUN
ijtc-1278	35	41	.	.	PUNCT
ijtc-1278	36	1	moreover	moreover	ADV
ijtc-1278	36	2	,	,	PUNCT
ijtc-1278	36	3	the	the	DET
ijtc-1278	36	4	significance	significance	NOUN
ijtc-1278	36	5	of	of	ADP
ijtc-1278	36	6	pigou	pigou	NOUN
ijtc-1278	36	7	's	's	PART
ijtc-1278	36	8	role	role	NOUN
ijtc-1278	36	9	in	in	ADP
ijtc-1278	36	10	the	the	DET
ijtc-1278	36	11	combination	combination	NOUN
ijtc-1278	36	12	of	of	ADP
ijtc-1278	36	13	pigou	pigou	NOUN
ijtc-1278	36	14	and	and	CCONJ
ijtc-1278	36	15	ramsey	ramsey	PROPN
ijtc-1278	36	16	types	type	NOUN
ijtc-1278	36	17	into	into	ADP
ijtc-1278	36	18	gbt	gbt	PROPN
ijtc-1278	36	19	considerations	consideration	NOUN
ijtc-1278	36	20	was	be	AUX
ijtc-1278	36	21	highlighted	highlight	VERB
ijtc-1278	36	22	in	in	ADP
ijtc-1278	36	23	moreover	moreover	ADV
ijtc-1278	36	24	,	,	PUNCT
ijtc-1278	36	25	the	the	DET
ijtc-1278	36	26	significance	significance	NOUN
ijtc-1278	36	27	of	of	ADP
ijtc-1278	36	28	pigou	pigou	NOUN
ijtc-1278	36	29	's	's	PART
ijtc-1278	36	30	role	role	NOUN
ijtc-1278	36	31	in	in	ADP
ijtc-1278	36	32	the	the	DET
ijtc-1278	36	33	combination	combination	NOUN
ijtc-1278	36	34	of	of	ADP
ijtc-1278	36	35	pigou	pigou	NOUN
ijtc-1278	36	36	and	and	CCONJ
ijtc-1278	36	37	ramsey	ramsey	PROPN
ijtc-1278	36	38	types	type	NOUN
ijtc-1278	36	39	into	into	ADP
ijtc-1278	36	40	gbt	gbt	PROPN
ijtc-1278	36	41	considerations	consideration	NOUN
ijtc-1278	36	42	was	be	AUX
ijtc-1278	36	43	highlighted	highlight	VERB
ijtc-1278	36	44	in	in	ADP
ijtc-1278	36	45	meier	meier	PROPN
ijtc-1278	36	46	&	&	CCONJ
ijtc-1278	36	47	rainer	rainer	PROPN
ijtc-1278	36	48	(	(	PUNCT
ijtc-1278	36	49	2015	2015	NUM
ijtc-1278	36	50	)	)	PUNCT
ijtc-1278	36	51	.	.	PUNCT
ijtc-1278	37	1	an	an	DET
ijtc-1278	37	2	example	example	NOUN
ijtc-1278	37	3	of	of	ADP
ijtc-1278	37	4	gbt	gbt	PROPN
ijtc-1278	37	5	is	be	AUX
ijtc-1278	37	6	sri	sri	PROPN
ijtc-1278	37	7	lanka	lanka	PROPN
ijtc-1278	37	8	's	's	PART
ijtc-1278	37	9	policy	policy	NOUN
ijtc-1278	37	10	,	,	PUNCT
ijtc-1278	37	11	which	which	PRON
ijtc-1278	37	12	allows	allow	VERB
ijtc-1278	37	13	companies	company	NOUN
ijtc-1278	37	14	to	to	PART
ijtc-1278	37	15	deduct	deduct	VERB
ijtc-1278	37	16	an	an	DET
ijtc-1278	37	17	additional	additional	ADJ
ijtc-1278	37	18	50	50	NUM
ijtc-1278	37	19	%	%	NOUN
ijtc-1278	37	20	of	of	ADP
ijtc-1278	37	21	the	the	DET
ijtc-1278	37	22	salary	salary	NOUN
ijtc-1278	37	23	costs	cost	NOUN
ijtc-1278	37	24	for	for	ADP
ijtc-1278	37	25	women	woman	NOUN
ijtc-1278	37	26	on	on	ADP
ijtc-1278	37	27	maternity	maternity	NOUN
ijtc-1278	37	28	leave	leave	NOUN
ijtc-1278	37	29	from	from	ADP
ijtc-1278	37	30	their	their	PRON
ijtc-1278	37	31	taxable	taxable	ADJ
ijtc-1278	37	32	income	income	NOUN
ijtc-1278	37	33	.	.	PUNCT
ijtc-1278	38	1	in	in	ADP
ijtc-1278	38	2	contrast	contrast	NOUN
ijtc-1278	38	3	,	,	PUNCT
ijtc-1278	38	4	indonesia	indonesia	PROPN
ijtc-1278	38	5	appears	appear	VERB
ijtc-1278	38	6	to	to	PART
ijtc-1278	38	7	have	have	VERB
ijtc-1278	38	8	yet	yet	ADV
ijtc-1278	38	9	to	to	PART
ijtc-1278	38	10	implement	implement	VERB
ijtc-1278	38	11	the	the	DET
ijtc-1278	38	12	substantial	substantial	ADJ
ijtc-1278	38	13	incentives	incentive	NOUN
ijtc-1278	38	14	or	or	CCONJ
ijtc-1278	38	15	relaxations	relaxation	NOUN
ijtc-1278	38	16	offered	offer	VERB
ijtc-1278	38	17	by	by	ADP
ijtc-1278	38	18	the	the	DET
ijtc-1278	38	19	government	government	NOUN
ijtc-1278	38	20	specifically	specifically	ADV
ijtc-1278	38	21	to	to	ADP
ijtc-1278	38	22	women	woman	NOUN
ijtc-1278	38	23	,	,	PUNCT
ijtc-1278	38	24	particularly	particularly	ADV
ijtc-1278	38	25	those	those	PRON
ijtc-1278	38	26	in	in	ADP
ijtc-1278	38	27	the	the	DET
ijtc-1278	38	28	working	working	NOUN
ijtc-1278	38	29	class	class	NOUN
ijtc-1278	38	30	.	.	PUNCT
ijtc-1278	39	1	this	this	DET
ijtc-1278	39	2	highlights	highlight	VERB
ijtc-1278	39	3	the	the	DET
ijtc-1278	39	4	necessity	necessity	NOUN
ijtc-1278	39	5	for	for	ADP
ijtc-1278	39	6	a	a	DET
ijtc-1278	39	7	more	more	ADV
ijtc-1278	39	8	genderequal	genderequal	ADJ
ijtc-1278	39	9	tax	tax	NOUN
ijtc-1278	39	10	policy	policy	NOUN
ijtc-1278	39	11	(	(	PUNCT
ijtc-1278	39	12	widodo	widodo	NOUN
ijtc-1278	39	13	et	et	PROPN
ijtc-1278	39	14	al	al	PROPN
ijtc-1278	39	15	.	.	PROPN
ijtc-1278	39	16	,	,	PUNCT
ijtc-1278	39	17	2020	2020	NUM
ijtc-1278	39	18	)	)	PUNCT
ijtc-1278	39	19	.	.	PUNCT
ijtc-1278	40	1	in	in	ADP
ijtc-1278	40	2	light	light	NOUN
ijtc-1278	40	3	of	of	ADP
ijtc-1278	40	4	the	the	DET
ijtc-1278	40	5	foregoing	forego	VERB
ijtc-1278	40	6	information	information	NOUN
ijtc-1278	40	7	,	,	PUNCT
ijtc-1278	40	8	we	we	PRON
ijtc-1278	40	9	chose	choose	VERB
ijtc-1278	40	10	to	to	PART
ijtc-1278	40	11	undertake	undertake	VERB
ijtc-1278	40	12	a	a	DET
ijtc-1278	40	13	comparative	comparative	ADJ
ijtc-1278	40	14	analysis	analysis	NOUN
ijtc-1278	40	15	of	of	ADP
ijtc-1278	40	16	the	the	DET
ijtc-1278	40	17	implementation	implementation	NOUN
ijtc-1278	40	18	of	of	ADP
ijtc-1278	40	19	gbt	gbt	PROPN
ijtc-1278	40	20	-	-	PUNCT
ijtc-1278	40	21	in	in	ADP
ijtc-1278	40	22	-	-	PUNCT
ijtc-1278	40	23	line	line	NOUN
ijtc-1278	40	24	-	-	PUNCT
ijtc-1278	40	25	policy	policy	NOUN
ijtc-1278	40	26	in	in	ADP
ijtc-1278	40	27	singapore	singapore	PROPN
ijtc-1278	40	28	,	,	PUNCT
ijtc-1278	40	29	the	the	DET
ijtc-1278	40	30	united	united	PROPN
ijtc-1278	40	31	states	states	PROPN
ijtc-1278	40	32	,	,	PUNCT
ijtc-1278	40	33	and	and	CCONJ
ijtc-1278	40	34	nepal	nepal	ADJ
ijtc-1278	40	35	.	.	PUNCT
ijtc-1278	41	1	this	this	DET
ijtc-1278	41	2	analysis	analysis	NOUN
ijtc-1278	41	3	will	will	AUX
ijtc-1278	41	4	examine	examine	VERB
ijtc-1278	41	5	the	the	DET
ijtc-1278	41	6	application	application	NOUN
ijtc-1278	41	7	of	of	ADP
ijtc-1278	41	8	gbt	gbt	PROPN
ijtc-1278	41	9	in	in	ADP
ijtc-1278	41	10	these	these	DET
ijtc-1278	41	11	countries	country	NOUN
ijtc-1278	41	12	and	and	CCONJ
ijtc-1278	41	13	identify	identify	VERB
ijtc-1278	41	14	potential	potential	ADJ
ijtc-1278	41	15	avenues	avenue	NOUN
ijtc-1278	41	16	for	for	ADP
ijtc-1278	41	17	its	its	PRON
ijtc-1278	41	18	application	application	NOUN
ijtc-1278	41	19	in	in	ADP
ijtc-1278	41	20	indonesia	indonesia	PROPN
ijtc-1278	41	21	,	,	PUNCT
ijtc-1278	41	22	with	with	ADP
ijtc-1278	41	23	a	a	DET
ijtc-1278	41	24	particular	particular	ADJ
ijtc-1278	41	25	focus	focus	NOUN
ijtc-1278	41	26	on	on	ADP
ijtc-1278	41	27	strategies	strategy	NOUN
ijtc-1278	41	28	for	for	ADP
ijtc-1278	41	29	enhancing	enhance	VERB
ijtc-1278	41	30	hdi	hdi	PROPN
ijtc-1278	41	31	and	and	CCONJ
ijtc-1278	41	32	economic	economic	ADJ
ijtc-1278	41	33	growth	growth	NOUN
ijtc-1278	41	34	.	.	PUNCT
ijtc-1278	42	1	this	this	DET
ijtc-1278	42	2	research	research	NOUN
ijtc-1278	42	3	differs	differ	VERB
ijtc-1278	42	4	from	from	ADP
ijtc-1278	42	5	previous	previous	ADJ
ijtc-1278	42	6	studies	study	NOUN
ijtc-1278	42	7	in	in	ADP
ijtc-1278	42	8	two	two	NUM
ijtc-1278	42	9	key	key	ADJ
ijtc-1278	42	10	respects	respect	NOUN
ijtc-1278	42	11	.	.	PUNCT
ijtc-1278	43	1	firstly	firstly	ADV
ijtc-1278	43	2	,	,	PUNCT
ijtc-1278	43	3	it	it	PRON
ijtc-1278	43	4	considers	consider	VERB
ijtc-1278	43	5	a	a	DET
ijtc-1278	43	6	different	different	ADJ
ijtc-1278	43	7	set	set	NOUN
ijtc-1278	43	8	of	of	ADP
ijtc-1278	43	9	countries	country	NOUN
ijtc-1278	43	10	.	.	PUNCT
ijtc-1278	44	1	secondly	secondly	ADV
ijtc-1278	44	2	,	,	PUNCT
ijtc-1278	44	3	it	it	PRON
ijtc-1278	44	4	offers	offer	VERB
ijtc-1278	44	5	recommendations	recommendation	NOUN
ijtc-1278	44	6	for	for	ADP
ijtc-1278	44	7	the	the	DET
ijtc-1278	44	8	indonesian	indonesian	ADJ
ijtc-1278	44	9	government	government	NOUN
ijtc-1278	44	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	44	11	gender	gender	NOUN
ijtc-1278	44	12	-	-	PUNCT
ijtc-1278	44	13	based	base	VERB
ijtc-1278	44	14	taxation	taxation	NOUN
ijtc-1278	44	15	:	:	PUNCT
ijtc-1278	44	16	comparative	comparative	ADJ
ijtc-1278	44	17	lesson	lesson	NOUN
ijtc-1278	44	18	for	for	ADP
ijtc-1278	44	19	indonesia	indonesia	PROPN
ijtc-1278	44	20	from	from	ADP
ijtc-1278	44	21	singapore	singapore	PROPN
ijtc-1278	44	22	,	,	PUNCT
ijtc-1278	44	23	the	the	DET
ijtc-1278	44	24	united	united	PROPN
ijtc-1278	44	25	states	states	PROPN
ijtc-1278	44	26	,	,	PUNCT
ijtc-1278	44	27	and	and	CCONJ
ijtc-1278	44	28	nepal	nepal	ADJ
ijtc-1278	44	29	naury	naury	NOUN
ijtc-1278	44	30	and	and	CCONJ
ijtc-1278	44	31	haptari	haptari	NOUN
ijtc-1278	44	32	683	683	NUM
ijtc-1278	44	33	|	|	ADV
ijtc-1278	44	34	ilomata	ilomata	VERB
ijtc-1278	44	35	international	international	ADJ
ijtc-1278	44	36	journal	journal	NOUN
ijtc-1278	44	37	of	of	ADP
ijtc-1278	44	38	tax	tax	PROPN
ijtc-1278	44	39	&	&	CCONJ
ijtc-1278	44	40	accounting	accounting	PROPN
ijtc-1278	44	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1278	44	42	based	base	VERB
ijtc-1278	44	43	on	on	ADP
ijtc-1278	44	44	a	a	DET
ijtc-1278	44	45	comparative	comparative	ADJ
ijtc-1278	44	46	analysis	analysis	NOUN
ijtc-1278	44	47	of	of	ADP
ijtc-1278	44	48	the	the	DET
ijtc-1278	44	49	implementation	implementation	NOUN
ijtc-1278	44	50	of	of	ADP
ijtc-1278	44	51	gbt	gbt	PROPN
ijtc-1278	44	52	in	in	ADP
ijtc-1278	44	53	singapore	singapore	PROPN
ijtc-1278	44	54	,	,	PUNCT
ijtc-1278	44	55	the	the	DET
ijtc-1278	44	56	united	united	PROPN
ijtc-1278	44	57	states	states	PROPN
ijtc-1278	44	58	,	,	PUNCT
ijtc-1278	44	59	and	and	CCONJ
ijtc-1278	44	60	nepal	nepal	ADJ
ijtc-1278	44	61	.	.	PUNCT
ijtc-1278	45	1	method	method	VERB
ijtc-1278	45	2	the	the	DET
ijtc-1278	45	3	data	data	NOUN
ijtc-1278	45	4	collection	collection	NOUN
ijtc-1278	45	5	method	method	NOUN
ijtc-1278	45	6	used	use	VERB
ijtc-1278	45	7	in	in	ADP
ijtc-1278	45	8	this	this	DET
ijtc-1278	45	9	research	research	NOUN
ijtc-1278	45	10	is	be	AUX
ijtc-1278	45	11	a	a	DET
ijtc-1278	45	12	qualitative	qualitative	ADJ
ijtc-1278	45	13	method	method	NOUN
ijtc-1278	45	14	in	in	ADP
ijtc-1278	45	15	the	the	DET
ijtc-1278	45	16	form	form	NOUN
ijtc-1278	45	17	of	of	ADP
ijtc-1278	45	18	a	a	DET
ijtc-1278	45	19	literature	literature	NOUN
ijtc-1278	45	20	study	study	NOUN
ijtc-1278	45	21	.	.	PUNCT
ijtc-1278	46	1	the	the	DET
ijtc-1278	46	2	literature	literature	NOUN
ijtc-1278	46	3	study	study	NOUN
ijtc-1278	46	4	was	be	AUX
ijtc-1278	46	5	carried	carry	VERB
ijtc-1278	46	6	out	out	ADP
ijtc-1278	46	7	through	through	ADP
ijtc-1278	46	8	secondary	secondary	ADJ
ijtc-1278	46	9	data	datum	NOUN
ijtc-1278	46	10	analysis	analysis	NOUN
ijtc-1278	46	11	with	with	ADP
ijtc-1278	46	12	a	a	DET
ijtc-1278	46	13	descriptivequalitative	descriptivequalitative	ADJ
ijtc-1278	46	14	approach	approach	NOUN
ijtc-1278	46	15	.	.	PUNCT
ijtc-1278	47	1	we	we	PRON
ijtc-1278	47	2	chose	choose	VERB
ijtc-1278	47	3	literature	literature	NOUN
ijtc-1278	47	4	study	study	NOUN
ijtc-1278	47	5	because	because	SCONJ
ijtc-1278	47	6	this	this	DET
ijtc-1278	47	7	method	method	NOUN
ijtc-1278	47	8	was	be	AUX
ijtc-1278	47	9	adequate	adequate	ADJ
ijtc-1278	47	10	in	in	ADP
ijtc-1278	47	11	terms	term	NOUN
ijtc-1278	47	12	of	of	ADP
ijtc-1278	47	13	providing	provide	VERB
ijtc-1278	47	14	the	the	DET
ijtc-1278	47	15	data	datum	NOUN
ijtc-1278	47	16	needed	need	VERB
ijtc-1278	47	17	to	to	PART
ijtc-1278	47	18	compile	compile	VERB
ijtc-1278	47	19	this	this	DET
ijtc-1278	47	20	research	research	NOUN
ijtc-1278	47	21	,	,	PUNCT
ijtc-1278	47	22	in	in	ADP
ijtc-1278	47	23	addition	addition	NOUN
ijtc-1278	47	24	due	due	ADP
ijtc-1278	47	25	to	to	ADP
ijtc-1278	47	26	limited	limited	ADJ
ijtc-1278	47	27	access	access	NOUN
ijtc-1278	47	28	to	to	PART
ijtc-1278	47	29	obtain	obtain	VERB
ijtc-1278	47	30	primary	primary	ADJ
ijtc-1278	47	31	data	datum	NOUN
ijtc-1278	47	32	in	in	ADP
ijtc-1278	47	33	the	the	DET
ijtc-1278	47	34	form	form	NOUN
ijtc-1278	47	35	of	of	ADP
ijtc-1278	47	36	interviews	interview	NOUN
ijtc-1278	47	37	with	with	ADP
ijtc-1278	47	38	policy	policy	NOUN
ijtc-1278	47	39	makers	maker	NOUN
ijtc-1278	47	40	related	relate	VERB
ijtc-1278	47	41	to	to	ADP
ijtc-1278	47	42	this	this	DET
ijtc-1278	47	43	research	research	NOUN
ijtc-1278	47	44	topic	topic	NOUN
ijtc-1278	47	45	.	.	PUNCT
ijtc-1278	48	1	secondary	secondary	ADJ
ijtc-1278	48	2	data	datum	NOUN
ijtc-1278	48	3	used	use	VERB
ijtc-1278	48	4	in	in	ADP
ijtc-1278	48	5	the	the	DET
ijtc-1278	48	6	literature	literature	NOUN
ijtc-1278	48	7	study	study	NOUN
ijtc-1278	48	8	are	be	AUX
ijtc-1278	48	9	regulations	regulation	NOUN
ijtc-1278	48	10	,	,	PUNCT
ijtc-1278	48	11	previous	previous	ADJ
ijtc-1278	48	12	research	research	NOUN
ijtc-1278	48	13	data	datum	NOUN
ijtc-1278	48	14	which	which	PRON
ijtc-1278	48	15	includes	include	VERB
ijtc-1278	48	16	research	research	NOUN
ijtc-1278	48	17	that	that	PRON
ijtc-1278	48	18	has	have	AUX
ijtc-1278	48	19	been	be	AUX
ijtc-1278	48	20	studied	study	VERB
ijtc-1278	48	21	extensively	extensively	ADV
ijtc-1278	48	22	and	and	CCONJ
ijtc-1278	48	23	that	that	PRON
ijtc-1278	48	24	has	have	AUX
ijtc-1278	48	25	not	not	PART
ijtc-1278	48	26	been	be	AUX
ijtc-1278	48	27	studied	study	VERB
ijtc-1278	48	28	extensively	extensively	ADV
ijtc-1278	48	29	,	,	PUNCT
ijtc-1278	48	30	survey	survey	NOUN
ijtc-1278	48	31	results	result	NOUN
ijtc-1278	48	32	obtained	obtain	VERB
ijtc-1278	48	33	from	from	ADP
ijtc-1278	48	34	the	the	DET
ijtc-1278	48	35	indonesian	indonesian	ADJ
ijtc-1278	48	36	central	central	PROPN
ijtc-1278	48	37	bureau	bureau	PROPN
ijtc-1278	48	38	of	of	ADP
ijtc-1278	48	39	statistics	statistic	NOUN
ijtc-1278	48	40	(	(	PUNCT
ijtc-1278	48	41	bps	bps	NOUN
ijtc-1278	48	42	)	)	PUNCT
ijtc-1278	48	43	and	and	CCONJ
ijtc-1278	48	44	world	world	PROPN
ijtc-1278	48	45	bank	bank	PROPN
ijtc-1278	48	46	,	,	PUNCT
ijtc-1278	48	47	also	also	ADV
ijtc-1278	48	48	relevant	relevant	ADJ
ijtc-1278	48	49	documents	document	NOUN
ijtc-1278	48	50	,	,	PUNCT
ijtc-1278	48	51	all	all	PRON
ijtc-1278	48	52	of	of	ADP
ijtc-1278	48	53	which	which	PRON
ijtc-1278	48	54	were	be	AUX
ijtc-1278	48	55	published	publish	VERB
ijtc-1278	48	56	between	between	ADP
ijtc-1278	48	57	2014	2014	NUM
ijtc-1278	48	58	and	and	CCONJ
ijtc-1278	48	59	2024	2024	NUM
ijtc-1278	48	60	to	to	PART
ijtc-1278	48	61	maintain	maintain	VERB
ijtc-1278	48	62	the	the	DET
ijtc-1278	48	63	relevance	relevance	NOUN
ijtc-1278	48	64	of	of	ADP
ijtc-1278	48	65	research	research	NOUN
ijtc-1278	48	66	results	result	NOUN
ijtc-1278	48	67	.	.	PUNCT
ijtc-1278	49	1	the	the	DET
ijtc-1278	49	2	interpretation	interpretation	NOUN
ijtc-1278	49	3	developed	develop	VERB
ijtc-1278	49	4	by	by	ADP
ijtc-1278	49	5	the	the	DET
ijtc-1278	49	6	author	author	NOUN
ijtc-1278	49	7	on	on	ADP
ijtc-1278	49	8	secondary	secondary	ADJ
ijtc-1278	49	9	data	datum	NOUN
ijtc-1278	49	10	uses	use	VERB
ijtc-1278	49	11	supporting	support	VERB
ijtc-1278	49	12	theories	theory	NOUN
ijtc-1278	49	13	put	put	VERB
ijtc-1278	49	14	forward	forward	ADV
ijtc-1278	49	15	by	by	ADP
ijtc-1278	49	16	experts	expert	NOUN
ijtc-1278	49	17	on	on	ADP
ijtc-1278	49	18	related	related	ADJ
ijtc-1278	49	19	topics	topic	NOUN
ijtc-1278	49	20	and	and	CCONJ
ijtc-1278	49	21	comparisons	comparison	NOUN
ijtc-1278	49	22	on	on	ADP
ijtc-1278	49	23	each	each	DET
ijtc-1278	49	24	policy	policy	NOUN
ijtc-1278	49	25	focus	focus	NOUN
ijtc-1278	49	26	between	between	ADP
ijtc-1278	49	27	indonesia	indonesia	PROPN
ijtc-1278	49	28	and	and	CCONJ
ijtc-1278	49	29	comparison	comparison	NOUN
ijtc-1278	49	30	countries	country	NOUN
ijtc-1278	49	31	.	.	PUNCT
ijtc-1278	50	1	we	we	PRON
ijtc-1278	50	2	developed	develop	VERB
ijtc-1278	50	3	some	some	DET
ijtc-1278	50	4	interpretation	interpretation	NOUN
ijtc-1278	50	5	comparation	comparation	NOUN
ijtc-1278	50	6	the	the	DET
ijtc-1278	50	7	policy	policy	NOUN
ijtc-1278	50	8	gender	gender	NOUN
ijtc-1278	50	9	based	base	VERB
ijtc-1278	50	10	taxed	tax	VERB
ijtc-1278	50	11	based	base	VERB
ijtc-1278	50	12	on	on	ADP
ijtc-1278	50	13	some	some	DET
ijtc-1278	50	14	references	reference	NOUN
ijtc-1278	50	15	.	.	PUNCT
ijtc-1278	51	1	from	from	ADP
ijtc-1278	51	2	several	several	ADJ
ijtc-1278	51	3	references	reference	NOUN
ijtc-1278	51	4	in	in	ADP
ijtc-1278	51	5	analyzing	analyze	VERB
ijtc-1278	51	6	the	the	DET
ijtc-1278	51	7	comparison	comparison	NOUN
ijtc-1278	51	8	,	,	PUNCT
ijtc-1278	51	9	we	we	PRON
ijtc-1278	51	10	summarize	summarize	VERB
ijtc-1278	51	11	and	and	CCONJ
ijtc-1278	51	12	divide	divide	VERB
ijtc-1278	51	13	into	into	ADP
ijtc-1278	51	14	3	3	NUM
ijtc-1278	51	15	(	(	PUNCT
ijtc-1278	51	16	three	three	NUM
ijtc-1278	51	17	)	)	PUNCT
ijtc-1278	51	18	core	core	NOUN
ijtc-1278	51	19	areas	area	NOUN
ijtc-1278	51	20	,	,	PUNCT
ijtc-1278	51	21	namely	namely	ADV
ijtc-1278	51	22	gender	gender	NOUN
ijtc-1278	51	23	background	background	NOUN
ijtc-1278	51	24	,	,	PUNCT
ijtc-1278	51	25	gender	gender	NOUN
ijtc-1278	51	26	-	-	PUNCT
ijtc-1278	51	27	based	base	VERB
ijtc-1278	51	28	taxes	taxis	NOUN
ijtc-1278	51	29	and	and	CCONJ
ijtc-1278	51	30	the	the	DET
ijtc-1278	51	31	economic	economic	ADJ
ijtc-1278	51	32	environment	environment	NOUN
ijtc-1278	51	33	associated	associate	VERB
ijtc-1278	51	34	with	with	ADP
ijtc-1278	51	35	gender	gender	NOUN
ijtc-1278	51	36	issues	issue	NOUN
ijtc-1278	51	37	as	as	SCONJ
ijtc-1278	51	38	shown	show	VERB
ijtc-1278	51	39	in	in	ADP
ijtc-1278	51	40	the	the	DET
ijtc-1278	51	41	following	follow	VERB
ijtc-1278	51	42	table	table	NOUN
ijtc-1278	51	43	:	:	PUNCT
ijtc-1278	51	44	no	no	DET
ijtc-1278	51	45	area	area	NOUN
ijtc-1278	51	46	references	reference	VERB
ijtc-1278	51	47	1	1	NUM
ijtc-1278	51	48	.	.	PUNCT
ijtc-1278	52	1	gender	gender	NOUN
ijtc-1278	52	2	background	background	NOUN
ijtc-1278	52	3	:	:	PUNCT
ijtc-1278	52	4	references	reference	NOUN
ijtc-1278	52	5	that	that	PRON
ijtc-1278	52	6	show	show	VERB
ijtc-1278	52	7	explanations	explanation	NOUN
ijtc-1278	52	8	related	relate	VERB
ijtc-1278	52	9	to	to	ADP
ijtc-1278	52	10	gender	gender	NOUN
ijtc-1278	52	11	such	such	ADJ
ijtc-1278	52	12	as	as	ADP
ijtc-1278	52	13	:	:	PUNCT
ijtc-1278	52	14	•	•	NUM
ijtc-1278	52	15	gender	gender	NOUN
ijtc-1278	52	16	inequality	inequality	NOUN
ijtc-1278	52	17	simultaneously	simultaneously	ADV
ijtc-1278	52	18	has	have	VERB
ijtc-1278	52	19	a	a	DET
ijtc-1278	52	20	significant	significant	ADJ
ijtc-1278	52	21	effect	effect	NOUN
ijtc-1278	52	22	on	on	ADP
ijtc-1278	52	23	per	per	ADP
ijtc-1278	52	24	capita	capita	NOUN
ijtc-1278	52	25	income	income	NOUN
ijtc-1278	52	26	.	.	PUNCT
ijtc-1278	53	1	gender	gender	NOUN
ijtc-1278	53	2	inequality	inequality	NOUN
ijtc-1278	53	3	variables	variable	NOUN
ijtc-1278	53	4	that	that	PRON
ijtc-1278	53	5	have	have	VERB
ijtc-1278	53	6	a	a	DET
ijtc-1278	53	7	partial	partial	ADJ
ijtc-1278	53	8	effect	effect	NOUN
ijtc-1278	53	9	include	include	VERB
ijtc-1278	53	10	wages	wage	NOUN
ijtc-1278	53	11	for	for	ADP
ijtc-1278	53	12	women	woman	NOUN
ijtc-1278	53	13	workers	worker	NOUN
ijtc-1278	53	14	,	,	PUNCT
ijtc-1278	53	15	women	woman	NOUN
ijtc-1278	53	16	's	's	PART
ijtc-1278	53	17	labor	labor	NOUN
ijtc-1278	53	18	force	force	NOUN
ijtc-1278	53	19	participation	participation	NOUN
ijtc-1278	53	20	,	,	PUNCT
ijtc-1278	53	21	and	and	CCONJ
ijtc-1278	53	22	gender	gender	NOUN
ijtc-1278	53	23	development	development	NOUN
ijtc-1278	53	24	•	•	ADP
ijtc-1278	53	25	the	the	DET
ijtc-1278	53	26	problems	problem	NOUN
ijtc-1278	53	27	and	and	CCONJ
ijtc-1278	53	28	characteristics	characteristic	NOUN
ijtc-1278	53	29	gender	gender	NOUN
ijtc-1278	53	30	issues	issue	NOUN
ijtc-1278	53	31	,	,	PUNCT
ijtc-1278	53	32	gender	gender	NOUN
ijtc-1278	53	33	actualization	actualization	NOUN
ijtc-1278	53	34	.	.	PUNCT
ijtc-1278	54	1	1	1	NUM
ijtc-1278	54	2	)	)	PUNCT
ijtc-1278	54	3	ajizah	ajizah	NOUN
ijtc-1278	54	4	,	,	PUNCT
ijtc-1278	54	5	n.	n.	PROPN
ijtc-1278	54	6	,	,	PUNCT
ijtc-1278	54	7	&	&	CCONJ
ijtc-1278	54	8	khomisah	khomisah	PROPN
ijtc-1278	54	9	,	,	PUNCT
ijtc-1278	54	10	k.	k.	PROPN
ijtc-1278	54	11	(	(	PUNCT
ijtc-1278	54	12	2021	2021	NUM
ijtc-1278	54	13	)	)	PUNCT
ijtc-1278	54	14	2	2	NUM
ijtc-1278	54	15	)	)	PUNCT
ijtc-1278	54	16	babbar	babbar	PROPN
ijtc-1278	54	17	,	,	PUNCT
ijtc-1278	54	18	k.	k.	PROPN
ijtc-1278	54	19	,	,	PUNCT
ijtc-1278	54	20	martin	martin	PROPN
ijtc-1278	54	21	,	,	PUNCT
ijtc-1278	54	22	j.	j.	PROPN
ijtc-1278	54	23	,	,	PUNCT
ijtc-1278	54	24	ruiz	ruiz	PROPN
ijtc-1278	54	25	,	,	PUNCT
ijtc-1278	54	26	j.	j.	PROPN
ijtc-1278	54	27	,	,	PUNCT
ijtc-1278	54	28	parray	parray	PROPN
ijtc-1278	54	29	,	,	PUNCT
ijtc-1278	54	30	a.	a.	NOUN
ijtc-1278	54	31	a.	a.	PROPN
ijtc-1278	54	32	,	,	PUNCT
ijtc-1278	54	33	&	&	CCONJ
ijtc-1278	54	34	sommer	sommer	NOUN
ijtc-1278	54	35	,	,	PUNCT
ijtc-1278	54	36	m.	m.	NOUN
ijtc-1278	54	37	(	(	PUNCT
ijtc-1278	54	38	2022	2022	NUM
ijtc-1278	54	39	)	)	PUNCT
ijtc-1278	54	40	3	3	NUM
ijtc-1278	54	41	)	)	PUNCT
ijtc-1278	54	42	ferrant	ferrant	NOUN
ijtc-1278	54	43	,	,	PUNCT
ijtc-1278	54	44	g.	g.	PROPN
ijtc-1278	54	45	,	,	PUNCT
ijtc-1278	54	46	&	&	CCONJ
ijtc-1278	54	47	kolev	kolev	NOUN
ijtc-1278	54	48	,	,	PUNCT
ijtc-1278	54	49	a.	a.	NOUN
ijtc-1278	54	50	(	(	PUNCT
ijtc-1278	54	51	2016	2016	NUM
ijtc-1278	54	52	)	)	PUNCT
ijtc-1278	54	53	4	4	NUM
ijtc-1278	54	54	)	)	PUNCT
ijtc-1278	54	55	harijadi	harijadi	NOUN
ijtc-1278	54	56	,	,	PUNCT
ijtc-1278	54	57	p.	p.	NOUN
ijtc-1278	54	58	(	(	PUNCT
ijtc-1278	54	59	2020	2020	NUM
ijtc-1278	54	60	)	)	PUNCT
ijtc-1278	54	61	5	5	NUM
ijtc-1278	54	62	)	)	PUNCT
ijtc-1278	54	63	la	la	PRON
ijtc-1278	54	64	ode	ode	PROPN
ijtc-1278	54	65	,	,	PUNCT
ijtc-1278	54	66	s.	s.	PROPN
ijtc-1278	54	67	(	(	PUNCT
ijtc-1278	54	68	2021	2021	NUM
ijtc-1278	54	69	)	)	PUNCT
ijtc-1278	54	70	6	6	NUM
ijtc-1278	54	71	)	)	PUNCT
ijtc-1278	54	72	schaner	schaner	NOUN
ijtc-1278	54	73	,	,	PUNCT
ijtc-1278	54	74	s.	s.	PROPN
ijtc-1278	54	75	,	,	PUNCT
ijtc-1278	54	76	&	&	CCONJ
ijtc-1278	54	77	das	das	PROPN
ijtc-1278	54	78	,	,	PUNCT
ijtc-1278	54	79	s.	s.	PROPN
ijtc-1278	54	80	(	(	PUNCT
ijtc-1278	54	81	2016	2016	NUM
ijtc-1278	54	82	)	)	PUNCT
ijtc-1278	54	83	7	7	NUM
ijtc-1278	54	84	)	)	PUNCT
ijtc-1278	54	85	setyonaluri	setyonaluri	PROPN
ijtc-1278	54	86	,	,	PUNCT
ijtc-1278	54	87	d.	d.	PROPN
ijtc-1278	54	88	,	,	PUNCT
ijtc-1278	54	89	nasution	nasution	PROPN
ijtc-1278	54	90	,	,	PUNCT
ijtc-1278	54	91	g.	g.	PROPN
ijtc-1278	54	92	,	,	PUNCT
ijtc-1278	54	93	ayunisa	ayunisa	PROPN
ijtc-1278	54	94	,	,	PUNCT
ijtc-1278	54	95	f.	f.	PROPN
ijtc-1278	54	96	,	,	PUNCT
ijtc-1278	54	97	kharistiyanti	kharistiyanti	PROPN
ijtc-1278	54	98	,	,	PUNCT
ijtc-1278	54	99	a.	a.	PROPN
ijtc-1278	54	100	,	,	PUNCT
ijtc-1278	54	101	&	&	CCONJ
ijtc-1278	54	102	sulistya	sulistya	PROPN
ijtc-1278	54	103	,	,	PUNCT
ijtc-1278	54	104	f.	f.	PROPN
ijtc-1278	54	105	(	(	PUNCT
ijtc-1278	54	106	2021	2021	NUM
ijtc-1278	54	107	)	)	PUNCT
ijtc-1278	54	108	8)	8)	NUM
ijtc-1278	54	109	smith	smith	NOUN
ijtc-1278	54	110	,	,	PUNCT
ijtc-1278	54	111	m.	m.	NOUN
ijtc-1278	54	112	v	v	PROPN
ijtc-1278	54	113	,	,	PUNCT
ijtc-1278	54	114	kruse	kruse	PROPN
ijtc-1278	54	115	,	,	PUNCT
ijtc-1278	54	116	a.	a.	PROPN
ijtc-1278	54	117	,	,	PUNCT
ijtc-1278	54	118	weir	weir	PROPN
ijtc-1278	54	119	,	,	PUNCT
ijtc-1278	54	120	a.	a.	PROPN
ijtc-1278	54	121	,	,	PUNCT
ijtc-1278	54	122	&	&	CCONJ
ijtc-1278	54	123	goldblum	goldblum	PROPN
ijtc-1278	54	124	,	,	PUNCT
ijtc-1278	54	125	j.	j.	PROPN
ijtc-1278	54	126	(	(	PUNCT
ijtc-1278	54	127	2013	2013	NUM
ijtc-1278	54	128	)	)	PUNCT
ijtc-1278	54	129	9	9	NUM
ijtc-1278	54	130	)	)	PUNCT
ijtc-1278	54	131	susanto	susanto	NOUN
ijtc-1278	54	132	,	,	PUNCT
ijtc-1278	54	133	n.	n.	PROPN
ijtc-1278	54	134	h.	h.	PROPN
ijtc-1278	54	135	(	(	PUNCT
ijtc-1278	54	136	2015	2015	NUM
ijtc-1278	54	137	)	)	PUNCT
ijtc-1278	54	138	10	10	NUM
ijtc-1278	54	139	)	)	PUNCT
ijtc-1278	54	140	tambunan	tambunan	NOUN
ijtc-1278	54	141	,	,	PUNCT
ijtc-1278	54	142	t.	t.	PROPN
ijtc-1278	54	143	t.	t.	PROPN
ijtc-1278	54	144	h.	h.	PROPN
ijtc-1278	54	145	(	(	PUNCT
ijtc-1278	54	146	2017	2017	NUM
ijtc-1278	54	147	)	)	PUNCT
ijtc-1278	54	148	11	11	NUM
ijtc-1278	54	149	)	)	PUNCT
ijtc-1278	54	150	tuwu	tuwu	PROPN
ijtc-1278	54	151	,	,	PUNCT
ijtc-1278	54	152	d.	d.	PROPN
ijtc-1278	54	153	(	(	PUNCT
ijtc-1278	54	154	2018	2018	NUM
ijtc-1278	54	155	)	)	PUNCT
ijtc-1278	54	156	12	12	NUM
ijtc-1278	54	157	)	)	PUNCT
ijtc-1278	54	158	wibowo	wibowo	NOUN
ijtc-1278	54	159	,	,	PUNCT
ijtc-1278	54	160	d.	d.	PROPN
ijtc-1278	54	161	e.	e.	PROPN
ijtc-1278	54	162	(	(	PUNCT
ijtc-1278	54	163	2011	2011	NUM
ijtc-1278	54	164	)	)	PUNCT
ijtc-1278	54	165	13	13	NUM
ijtc-1278	54	166	)	)	PUNCT
ijtc-1278	54	167	zahidi	zahidi	PROPN
ijtc-1278	54	168	,	,	PUNCT
ijtc-1278	54	169	s.	s.	PROPN
ijtc-1278	54	170	(	(	PUNCT
ijtc-1278	54	171	2023	2023	NUM
ijtc-1278	54	172	)	)	PUNCT
ijtc-1278	54	173	14	14	NUM
ijtc-1278	54	174	)	)	PUNCT
ijtc-1278	54	175	zhu	zhu	PROPN
ijtc-1278	54	176	,	,	PUNCT
ijtc-1278	54	177	h.	h.	PROPN
ijtc-1278	54	178	,	,	PUNCT
ijtc-1278	54	179	&	&	CCONJ
ijtc-1278	54	180	kuriyama	kuriyama	PROPN
ijtc-1278	54	181	,	,	PUNCT
ijtc-1278	54	182	c.	c.	PROPN
ijtc-1278	54	183	(	(	PUNCT
ijtc-1278	54	184	2016	2016	NUM
ijtc-1278	54	185	)	)	PUNCT
ijtc-1278	54	186	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	54	187	gender	gender	NOUN
ijtc-1278	54	188	-	-	PUNCT
ijtc-1278	54	189	based	base	VERB
ijtc-1278	54	190	taxation	taxation	NOUN
ijtc-1278	54	191	:	:	PUNCT
ijtc-1278	54	192	comparative	comparative	ADJ
ijtc-1278	54	193	lesson	lesson	NOUN
ijtc-1278	54	194	for	for	ADP
ijtc-1278	54	195	indonesia	indonesia	PROPN
ijtc-1278	54	196	from	from	ADP
ijtc-1278	54	197	singapore	singapore	PROPN
ijtc-1278	54	198	,	,	PUNCT
ijtc-1278	54	199	the	the	DET
ijtc-1278	54	200	united	united	PROPN
ijtc-1278	54	201	states	states	PROPN
ijtc-1278	54	202	,	,	PUNCT
ijtc-1278	54	203	and	and	CCONJ
ijtc-1278	54	204	nepal	nepal	ADJ
ijtc-1278	54	205	naury	naury	NOUN
ijtc-1278	54	206	and	and	CCONJ
ijtc-1278	54	207	haptari	haptari	ADV
ijtc-1278	55	1	684	684	NUM
ijtc-1278	56	1	|	|	ADV
ijtc-1278	56	2	ilomata	ilomata	PROPN
ijtc-1278	56	3	international	international	ADJ
ijtc-1278	56	4	journal	journal	NOUN
ijtc-1278	56	5	of	of	ADP
ijtc-1278	56	6	tax	tax	PROPN
ijtc-1278	56	7	&	&	CCONJ
ijtc-1278	56	8	accounting	accounting	PROPN
ijtc-1278	56	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1278	56	10	•	•	NOUN
ijtc-1278	56	11	highlighting	highlight	VERB
ijtc-1278	56	12	gender	gender	NOUN
ijtc-1278	56	13	specific	specific	ADJ
ijtc-1278	56	14	constraints	constraint	NOUN
ijtc-1278	56	15	faced	face	VERB
ijtc-1278	56	16	by	by	ADP
ijtc-1278	56	17	female	female	ADJ
ijtc-1278	56	18	entrepreneurs	entrepreneur	NOUN
ijtc-1278	56	19	in	in	ADP
ijtc-1278	56	20	developing	develop	VERB
ijtc-1278	56	21	their	their	PRON
ijtc-1278	56	22	businesses	business	NOUN
ijtc-1278	56	23	and	and	CCONJ
ijtc-1278	56	24	participating	participate	VERB
ijtc-1278	56	25	in	in	ADP
ijtc-1278	56	26	exports	export	NOUN
ijtc-1278	56	27	market	market	NOUN
ijtc-1278	56	28	.	.	PUNCT
ijtc-1278	57	1	2	2	X
ijtc-1278	57	2	.	.	X
ijtc-1278	57	3	gender	gender	NOUN
ijtc-1278	57	4	base	base	NOUN
ijtc-1278	57	5	taxes	taxis	NOUN
ijtc-1278	57	6	:	:	PUNCT
ijtc-1278	57	7	•	•	PUNCT
ijtc-1278	57	8	society	society	NOUN
ijtc-1278	57	9	resolves	resolve	VERB
ijtc-1278	57	10	its	its	PRON
ijtc-1278	57	11	distributional	distributional	ADJ
ijtc-1278	57	12	concerns	concern	NOUN
ijtc-1278	57	13	efficiently	efficiently	ADV
ijtc-1278	57	14	with	with	ADP
ijtc-1278	57	15	genderspecific	genderspecific	ADJ
ijtc-1278	57	16	lump	lump	NOUN
ijtc-1278	57	17	sum	sum	NOUN
ijtc-1278	57	18	transfers	transfer	NOUN
ijtc-1278	57	19	,	,	PUNCT
ijtc-1278	57	20	gbt	gbt	PROPN
ijtc-1278	57	21	with	with	ADP
ijtc-1278	57	22	higher	high	ADJ
ijtc-1278	57	23	marginal	marginal	ADJ
ijtc-1278	57	24	tax	tax	NOUN
ijtc-1278	57	25	rates	rate	NOUN
ijtc-1278	57	26	on	on	ADP
ijtc-1278	57	27	(	(	PUNCT
ijtc-1278	57	28	single	single	ADJ
ijtc-1278	57	29	and	and	CCONJ
ijtc-1278	57	30	married	married	ADJ
ijtc-1278	57	31	)	)	PUNCT
ijtc-1278	57	32	men	man	NOUN
ijtc-1278	57	33	is	be	AUX
ijtc-1278	57	34	optimal	optimal	ADJ
ijtc-1278	57	35	•	•	NUM
ijtc-1278	57	36	tax	tax	NOUN
ijtc-1278	57	37	systems	system	NOUN
ijtc-1278	57	38	and	and	CCONJ
ijtc-1278	57	39	tax	tax	NOUN
ijtc-1278	57	40	reforms	reform	NOUN
ijtc-1278	57	41	on	on	ADP
ijtc-1278	57	42	households	household	NOUN
ijtc-1278	57	43	depending	depend	VERB
ijtc-1278	57	44	on	on	ADP
ijtc-1278	57	45	their	their	PRON
ijtc-1278	57	46	composition	composition	NOUN
ijtc-1278	57	47	and	and	CCONJ
ijtc-1278	57	48	across	across	ADP
ijtc-1278	57	49	the	the	DET
ijtc-1278	57	50	income	income	NOUN
ijtc-1278	57	51	distribution	distribution	NOUN
ijtc-1278	57	52	.	.	PUNCT
ijtc-1278	58	1	the	the	DET
ijtc-1278	58	2	note	note	NOUN
ijtc-1278	58	3	also	also	ADV
ijtc-1278	58	4	provides	provide	VERB
ijtc-1278	58	5	policy	policy	NOUN
ijtc-1278	58	6	recommendations	recommendation	NOUN
ijtc-1278	58	7	and	and	CCONJ
ijtc-1278	58	8	good	good	ADJ
ijtc-1278	58	9	practices	practice	NOUN
ijtc-1278	58	10	that	that	PRON
ijtc-1278	58	11	will	will	AUX
ijtc-1278	58	12	add	add	VERB
ijtc-1278	58	13	to	to	ADP
ijtc-1278	58	14	the	the	DET
ijtc-1278	58	15	region	region	NOUN
ijtc-1278	58	16	’s	’s	PART
ijtc-1278	58	17	efforts	effort	NOUN
ijtc-1278	58	18	to	to	PART
ijtc-1278	58	19	strengthen	strengthen	VERB
ijtc-1278	58	20	fiscal	fiscal	ADJ
ijtc-1278	58	21	policy	policy	NOUN
ijtc-1278	58	22	taking	take	VERB
ijtc-1278	58	23	a	a	DET
ijtc-1278	58	24	gender	gender	NOUN
ijtc-1278	58	25	perspective	perspective	NOUN
ijtc-1278	58	26	into	into	ADP
ijtc-1278	58	27	account	account	NOUN
ijtc-1278	58	28	.	.	PUNCT
ijtc-1278	59	1	•	•	INTJ
ijtc-1278	59	2	propose	propose	VERB
ijtc-1278	59	3	an	an	DET
ijtc-1278	59	4	alternative	alternative	ADJ
ijtc-1278	59	5	approach	approach	NOUN
ijtc-1278	59	6	that	that	PRON
ijtc-1278	59	7	starts	start	VERB
ijtc-1278	59	8	with	with	ADP
ijtc-1278	59	9	a	a	DET
ijtc-1278	59	10	clear	clear	ADJ
ijtc-1278	59	11	focus	focus	NOUN
ijtc-1278	59	12	on	on	ADP
ijtc-1278	59	13	the	the	DET
ijtc-1278	59	14	policy	policy	NOUN
ijtc-1278	59	15	goal	goal	NOUN
ijtc-1278	59	16	of	of	ADP
ijtc-1278	59	17	gender	gender	NOUN
ijtc-1278	59	18	equality	equality	NOUN
ijtc-1278	59	19	,	,	PUNCT
ijtc-1278	59	20	from	from	ADP
ijtc-1278	59	21	the	the	DET
ijtc-1278	59	22	perspective	perspective	NOUN
ijtc-1278	59	23	of	of	ADP
ijtc-1278	59	24	a	a	DET
ijtc-1278	59	25	broader	broad	ADJ
ijtc-1278	59	26	feminist	feminist	ADJ
ijtc-1278	59	27	fiscal	fiscal	ADJ
ijtc-1278	59	28	policy	policy	NOUN
ijtc-1278	59	29	agenda	agenda	NOUN
ijtc-1278	59	30	.	.	PUNCT
ijtc-1278	60	1	•	•	NUM
ijtc-1278	60	2	the	the	DET
ijtc-1278	60	3	optimal	optimal	ADJ
ijtc-1278	60	4	structure	structure	NOUN
ijtc-1278	60	5	of	of	ADP
ijtc-1278	60	6	differential	differential	ADJ
ijtc-1278	60	7	taxation	taxation	NOUN
ijtc-1278	60	8	by	by	ADP
ijtc-1278	60	9	gender	gender	NOUN
ijtc-1278	60	10	is	be	AUX
ijtc-1278	60	11	partly	partly	ADV
ijtc-1278	60	12	determined	determine	VERB
ijtc-1278	60	13	by	by	ADP
ijtc-1278	60	14	a	a	DET
ijtc-1278	60	15	ramsey	ramsey	ADJ
ijtc-1278	60	16	-	-	PUNCT
ijtc-1278	60	17	type	type	NOUN
ijtc-1278	60	18	inverse	inverse	NOUN
ijtc-1278	60	19	elasticity	elasticity	NOUN
ijtc-1278	60	20	rule	rule	NOUN
ijtc-1278	60	21	and	and	CCONJ
ijtc-1278	60	22	partly	partly	ADV
ijtc-1278	60	23	by	by	ADP
ijtc-1278	60	24	a	a	DET
ijtc-1278	60	25	pigouvian	pigouvian	ADJ
ijtc-1278	60	26	tax	tax	NOUN
ijtc-1278	60	27	element	element	NOUN
ijtc-1278	60	28	.	.	PUNCT
ijtc-1278	61	1	•	•	NUM
ijtc-1278	61	2	key	key	ADJ
ijtc-1278	61	3	aspects	aspect	NOUN
ijtc-1278	61	4	of	of	ADP
ijtc-1278	61	5	fiscal	fiscal	ADJ
ijtc-1278	61	6	policies	policy	NOUN
ijtc-1278	61	7	and	and	CCONJ
ijtc-1278	61	8	legislation	legislation	NOUN
ijtc-1278	61	9	that	that	PRON
ijtc-1278	61	10	affect	affect	VERB
ijtc-1278	61	11	1	1	NUM
ijtc-1278	61	12	)	)	PUNCT
ijtc-1278	61	13	alesina	alesina	NOUN
ijtc-1278	61	14	,	,	PUNCT
ijtc-1278	61	15	a.	a.	NOUN
ijtc-1278	61	16	,	,	PUNCT
ijtc-1278	61	17	ichino	ichino	ADJ
ijtc-1278	61	18	,	,	PUNCT
ijtc-1278	61	19	a.	a.	NOUN
ijtc-1278	61	20	,	,	PUNCT
ijtc-1278	61	21	&	&	CCONJ
ijtc-1278	61	22	karabarbounis	karabarbounis	PROPN
ijtc-1278	61	23	,	,	PUNCT
ijtc-1278	61	24	l.	l.	PROPN
ijtc-1278	61	25	(	(	PUNCT
ijtc-1278	61	26	2011	2011	NUM
ijtc-1278	61	27	)	)	PUNCT
ijtc-1278	61	28	2	2	NUM
ijtc-1278	61	29	)	)	PUNCT
ijtc-1278	61	30	astudillo	astudillo	PROPN
ijtc-1278	61	31	,	,	PUNCT
ijtc-1278	61	32	k.	k.	PROPN
ijtc-1278	61	33	,	,	PUNCT
ijtc-1278	61	34	cibils	cibils	PROPN
ijtc-1278	61	35	,	,	PUNCT
ijtc-1278	61	36	v.	v.	PROPN
ijtc-1278	61	37	f.	f.	PROPN
ijtc-1278	61	38	,	,	PUNCT
ijtc-1278	61	39	pessino	pessino	NOUN
ijtc-1278	61	40	,	,	PUNCT
ijtc-1278	61	41	c.	c.	PROPN
ijtc-1278	61	42	,	,	PUNCT
ijtc-1278	61	43	&	&	CCONJ
ijtc-1278	61	44	rossignolo	rossignolo	PROPN
ijtc-1278	61	45	,	,	PUNCT
ijtc-1278	61	46	d.	d.	PROPN
ijtc-1278	61	47	(	(	PUNCT
ijtc-1278	61	48	2022	2022	NUM
ijtc-1278	61	49	)	)	PUNCT
ijtc-1278	61	50	3	3	NUM
ijtc-1278	61	51	)	)	PUNCT
ijtc-1278	61	52	grown	grow	VERB
ijtc-1278	61	53	,	,	PUNCT
ijtc-1278	61	54	c.	c.	PROPN
ijtc-1278	61	55	,	,	PUNCT
ijtc-1278	61	56	&	&	CCONJ
ijtc-1278	61	57	mascagni	mascagni	PROPN
ijtc-1278	61	58	,	,	PUNCT
ijtc-1278	61	59	g.	g.	PROPN
ijtc-1278	61	60	(	(	PUNCT
ijtc-1278	61	61	2024	2024	NUM
ijtc-1278	61	62	)	)	PUNCT
ijtc-1278	61	63	4	4	NUM
ijtc-1278	61	64	)	)	PUNCT
ijtc-1278	61	65	meier	meier	PROPN
ijtc-1278	61	66	,	,	PUNCT
ijtc-1278	61	67	v.	v.	PROPN
ijtc-1278	61	68	,	,	PUNCT
ijtc-1278	61	69	&	&	CCONJ
ijtc-1278	61	70	rainer	rainer	PROPN
ijtc-1278	61	71	,	,	PUNCT
ijtc-1278	61	72	h.	h.	PROPN
ijtc-1278	61	73	(	(	PUNCT
ijtc-1278	61	74	2015	2015	NUM
ijtc-1278	61	75	)	)	PUNCT
ijtc-1278	61	76	5	5	NUM
ijtc-1278	61	77	)	)	PUNCT
ijtc-1278	61	78	niesten	niesten	NOUN
ijtc-1278	61	79	,	,	PUNCT
ijtc-1278	61	80	h.	h.	PROPN
ijtc-1278	61	81	(	(	PUNCT
ijtc-1278	61	82	2023	2023	NUM
ijtc-1278	61	83	)	)	PUNCT
ijtc-1278	61	84	6	6	NUM
ijtc-1278	61	85	)	)	PUNCT
ijtc-1278	61	86	oecd	oecd	PROPN
ijtc-1278	61	87	.	.	PUNCT
ijtc-1278	62	1	(	(	PUNCT
ijtc-1278	62	2	2022	2022	NUM
ijtc-1278	62	3	)	)	PUNCT
ijtc-1278	62	4	7	7	NUM
ijtc-1278	62	5	)	)	PUNCT
ijtc-1278	62	6	oecd	oecd	PROPN
ijtc-1278	62	7	.	.	PUNCT
ijtc-1278	63	1	(	(	PUNCT
ijtc-1278	63	2	2024	2024	NUM
ijtc-1278	63	3	)	)	PUNCT
ijtc-1278	63	4	8)	8)	NUM
ijtc-1278	63	5	ramsey	ramsey	NOUN
ijtc-1278	63	6	,	,	PUNCT
ijtc-1278	63	7	f.	f.	PROPN
ijtc-1278	63	8	p.	p.	PROPN
ijtc-1278	63	9	(	(	PUNCT
ijtc-1278	63	10	1927	1927	NUM
ijtc-1278	63	11	)	)	PUNCT
ijtc-1278	63	12	9	9	NUM
ijtc-1278	63	13	)	)	PUNCT
ijtc-1278	63	14	stotsky	stotsky	NOUN
ijtc-1278	63	15	,	,	PUNCT
ijtc-1278	63	16	m.	m.	NOUN
ijtc-1278	63	17	j.	j.	PROPN
ijtc-1278	63	18	g.	g.	PROPN
ijtc-1278	63	19	(	(	PUNCT
ijtc-1278	63	20	1996	1996	NUM
ijtc-1278	63	21	)	)	PUNCT
ijtc-1278	63	22	10	10	NUM
ijtc-1278	63	23	)	)	PUNCT
ijtc-1278	63	24	widodo	widodo	NOUN
ijtc-1278	63	25	,	,	PUNCT
ijtc-1278	63	26	a.	a.	NOUN
ijtc-1278	63	27	,	,	PUNCT
ijtc-1278	63	28	priadana	priadana	PROPN
ijtc-1278	63	29	,	,	PUNCT
ijtc-1278	63	30	d.	d.	PROPN
ijtc-1278	63	31	n.	n.	PROPN
ijtc-1278	63	32	a.	a.	PROPN
ijtc-1278	63	33	,	,	PUNCT
ijtc-1278	63	34	ardana	ardana	PROPN
ijtc-1278	63	35	,	,	PUNCT
ijtc-1278	63	36	p.	p.	PROPN
ijtc-1278	63	37	s.	s.	PROPN
ijtc-1278	63	38	,	,	PUNCT
ijtc-1278	63	39	&	&	CCONJ
ijtc-1278	63	40	fabillah	fabillah	PROPN
ijtc-1278	63	41	,	,	PUNCT
ijtc-1278	63	42	a.	a.	PROPN
ijtc-1278	63	43	d.	d.	PROPN
ijtc-1278	63	44	n.	n.	PROPN
ijtc-1278	63	45	(	(	PUNCT
ijtc-1278	63	46	2020	2020	NUM
ijtc-1278	63	47	)	)	PUNCT
ijtc-1278	63	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	63	49	gender	gender	NOUN
ijtc-1278	63	50	-	-	PUNCT
ijtc-1278	63	51	based	base	VERB
ijtc-1278	63	52	taxation	taxation	NOUN
ijtc-1278	63	53	:	:	PUNCT
ijtc-1278	63	54	comparative	comparative	ADJ
ijtc-1278	63	55	lesson	lesson	NOUN
ijtc-1278	63	56	for	for	ADP
ijtc-1278	63	57	indonesia	indonesia	PROPN
ijtc-1278	63	58	from	from	ADP
ijtc-1278	63	59	singapore	singapore	PROPN
ijtc-1278	63	60	,	,	PUNCT
ijtc-1278	63	61	the	the	DET
ijtc-1278	63	62	united	united	PROPN
ijtc-1278	63	63	states	states	PROPN
ijtc-1278	63	64	,	,	PUNCT
ijtc-1278	63	65	and	and	CCONJ
ijtc-1278	63	66	nepal	nepal	ADJ
ijtc-1278	63	67	naury	naury	NOUN
ijtc-1278	63	68	and	and	CCONJ
ijtc-1278	63	69	haptari	haptari	NOUN
ijtc-1278	63	70	685	685	NUM
ijtc-1278	63	71	|	|	NOUN
ijtc-1278	63	72	ilomata	ilomata	NOUN
ijtc-1278	63	73	international	international	ADJ
ijtc-1278	63	74	journal	journal	NOUN
ijtc-1278	63	75	of	of	ADP
ijtc-1278	63	76	tax	tax	PROPN
ijtc-1278	63	77	&	&	CCONJ
ijtc-1278	63	78	accounting	account	VERB
ijtc-1278	63	79	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	63	80	gender	gender	NOUN
ijtc-1278	63	81	equality	equality	NOUN
ijtc-1278	63	82	by	by	ADP
ijtc-1278	63	83	establishing	establish	VERB
ijtc-1278	63	84	a	a	DET
ijtc-1278	63	85	comprehensive	comprehensive	ADJ
ijtc-1278	63	86	baseline	baseline	NOUN
ijtc-1278	63	87	of	of	ADP
ijtc-1278	63	88	reliable	reliable	ADJ
ijtc-1278	63	89	legal	legal	ADJ
ijtc-1278	63	90	and	and	CCONJ
ijtc-1278	63	91	tax	tax	NOUN
ijtc-1278	63	92	information	information	NOUN
ijtc-1278	63	93	.	.	PUNCT
ijtc-1278	64	1	3	3	X
ijtc-1278	64	2	.	.	X
ijtc-1278	64	3	the	the	DET
ijtc-1278	64	4	economic	economic	ADJ
ijtc-1278	64	5	environment	environment	NOUN
ijtc-1278	64	6	associated	associate	VERB
ijtc-1278	64	7	with	with	ADP
ijtc-1278	64	8	gender	gender	NOUN
ijtc-1278	64	9	issues	issue	NOUN
ijtc-1278	64	10	:	:	PUNCT
ijtc-1278	64	11	references	reference	NOUN
ijtc-1278	64	12	that	that	PRON
ijtc-1278	64	13	show	show	VERB
ijtc-1278	64	14	explanations	explanation	NOUN
ijtc-1278	64	15	related	relate	VERB
ijtc-1278	64	16	to	to	ADP
ijtc-1278	64	17	economic	economic	ADJ
ijtc-1278	64	18	and	and	CCONJ
ijtc-1278	64	19	gender	gender	NOUN
ijtc-1278	64	20	area	area	NOUN
ijtc-1278	64	21	such	such	ADJ
ijtc-1278	64	22	as	as	ADP
ijtc-1278	64	23	:	:	PUNCT
ijtc-1278	64	24	•	•	NUM
ijtc-1278	64	25	economic	economic	ADJ
ijtc-1278	64	26	growth	growth	NOUN
ijtc-1278	64	27	,	,	PUNCT
ijtc-1278	64	28	government	government	NOUN
ijtc-1278	64	29	spending	spending	NOUN
ijtc-1278	64	30	,	,	PUNCT
ijtc-1278	64	31	index	index	NOUN
ijtc-1278	64	32	of	of	ADP
ijtc-1278	64	33	human	human	ADJ
ijtc-1278	64	34	development	development	NOUN
ijtc-1278	64	35	,	,	PUNCT
ijtc-1278	64	36	the	the	DET
ijtc-1278	64	37	participation	participation	NOUN
ijtc-1278	64	38	of	of	ADP
ijtc-1278	64	39	female	female	ADJ
ijtc-1278	64	40	labor	labor	NOUN
ijtc-1278	64	41	force	force	NOUN
ijtc-1278	64	42	•	•	ADJ
ijtc-1278	64	43	gender	gender	NOUN
ijtc-1278	64	44	inequality	inequality	NOUN
ijtc-1278	64	45	,	,	PUNCT
ijtc-1278	64	46	as	as	SCONJ
ijtc-1278	64	47	reflected	reflect	VERB
ijtc-1278	64	48	in	in	ADP
ijtc-1278	64	49	the	the	DET
ijtc-1278	64	50	gender	gender	NOUN
ijtc-1278	64	51	inequality	inequality	NOUN
ijtc-1278	64	52	index	index	NOUN
ijtc-1278	64	53	(	(	PUNCT
ijtc-1278	64	54	gii	gii	PROPN
ijtc-1278	64	55	)	)	PUNCT
ijtc-1278	64	56	,	,	PUNCT
ijtc-1278	64	57	on	on	ADP
ijtc-1278	64	58	a	a	DET
ijtc-1278	64	59	certain	certain	ADJ
ijtc-1278	64	60	level	level	NOUN
ijtc-1278	64	61	can	can	AUX
ijtc-1278	64	62	have	have	VERB
ijtc-1278	64	63	a	a	DET
ijtc-1278	64	64	detrimental	detrimental	ADJ
ijtc-1278	64	65	impact	impact	NOUN
ijtc-1278	64	66	on	on	ADP
ijtc-1278	64	67	global	global	ADJ
ijtc-1278	64	68	gdp	gdp	NOUN
ijtc-1278	64	69	•	•	ADP
ijtc-1278	64	70	the	the	DET
ijtc-1278	64	71	women	woman	NOUN
ijtc-1278	64	72	who	who	PRON
ijtc-1278	64	73	work	work	VERB
ijtc-1278	64	74	and	and	CCONJ
ijtc-1278	64	75	have	have	VERB
ijtc-1278	64	76	income	income	NOUN
ijtc-1278	64	77	play	play	VERB
ijtc-1278	64	78	significant	significant	ADJ
ijtc-1278	64	79	role	role	NOUN
ijtc-1278	64	80	to	to	PART
ijtc-1278	64	81	support	support	VERB
ijtc-1278	64	82	the	the	DET
ijtc-1278	64	83	family	family	NOUN
ijtc-1278	64	84	finance	finance	NOUN
ijtc-1278	64	85	,	,	PUNCT
ijtc-1278	64	86	to	to	PART
ijtc-1278	64	87	meet	meet	VERB
ijtc-1278	64	88	the	the	DET
ijtc-1278	64	89	needs	need	NOUN
ijtc-1278	64	90	of	of	ADP
ijtc-1278	64	91	household	household	NOUN
ijtc-1278	64	92	life	life	NOUN
ijtc-1278	64	93	such	such	ADJ
ijtc-1278	64	94	as	as	ADP
ijtc-1278	64	95	:	:	PUNCT
ijtc-1278	64	96	as	as	ADP
ijtc-1278	64	97	the	the	DET
ijtc-1278	64	98	complementary	complementary	ADJ
ijtc-1278	64	99	of	of	ADP
ijtc-1278	64	100	the	the	DET
ijtc-1278	64	101	husband	husband	NOUN
ijtc-1278	64	102	and	and	CCONJ
ijtc-1278	64	103	family	family	NOUN
ijtc-1278	64	104	income	income	NOUN
ijtc-1278	64	105	;	;	PUNCT
ijtc-1278	64	106	for	for	ADP
ijtc-1278	64	107	daily	daily	ADJ
ijtc-1278	64	108	shopping	shopping	NOUN
ijtc-1278	64	109	needs	need	NOUN
ijtc-1278	64	110	;	;	PUNCT
ijtc-1278	64	111	for	for	ADP
ijtc-1278	64	112	school	school	NOUN
ijtc-1278	64	113	’s	’s	PART
ijtc-1278	64	114	fee	fee	NOUN
ijtc-1278	64	115	and	and	CCONJ
ijtc-1278	64	116	children	child	NOUN
ijtc-1278	64	117	’s	’s	PART
ijtc-1278	64	118	expenses	expense	NOUN
ijtc-1278	64	119	;	;	PUNCT
ijtc-1278	64	120	and	and	CCONJ
ijtc-1278	64	121	for	for	ADP
ijtc-1278	64	122	other	other	ADJ
ijtc-1278	64	123	important	important	ADJ
ijtc-1278	64	124	needs	need	NOUN
ijtc-1278	64	125	such	such	ADJ
ijtc-1278	64	126	as	as	ADP
ijtc-1278	64	127	when	when	SCONJ
ijtc-1278	64	128	it	it	PRON
ijtc-1278	64	129	comes	come	VERB
ijtc-1278	64	130	to	to	ADP
ijtc-1278	64	131	crises	crisis	NOUN
ijtc-1278	64	132	,	,	PUNCT
ijtc-1278	64	133	severe	severe	ADJ
ijtc-1278	64	134	illness	illness	NOUN
ijtc-1278	64	135	,	,	PUNCT
ijtc-1278	64	136	and	and	CCONJ
ijtc-1278	64	137	other	other	ADJ
ijtc-1278	64	138	family	family	NOUN
ijtc-1278	64	139	problems	problem	NOUN
ijtc-1278	64	140	.	.	PUNCT
ijtc-1278	65	1	1	1	X
ijtc-1278	65	2	)	)	PUNCT
ijtc-1278	65	3	akmal	akmal	PROPN
ijtc-1278	65	4	,	,	PUNCT
ijtc-1278	65	5	m.	m.	NOUN
ijtc-1278	65	6	,	,	PUNCT
ijtc-1278	65	7	&	&	CCONJ
ijtc-1278	65	8	zulkifli	zulkifli	PROPN
ijtc-1278	65	9	,	,	PUNCT
ijtc-1278	65	10	z.	z.	PROPN
ijtc-1278	65	11	(	(	PUNCT
ijtc-1278	65	12	2017	2017	NUM
ijtc-1278	65	13	)	)	PUNCT
ijtc-1278	65	14	2	2	NUM
ijtc-1278	65	15	)	)	PUNCT
ijtc-1278	65	16	folbre	folbre	NOUN
ijtc-1278	65	17	,	,	PUNCT
ijtc-1278	65	18	n.	n.	NOUN
ijtc-1278	65	19	(	(	PUNCT
ijtc-1278	65	20	2018	2018	NUM
ijtc-1278	65	21	)	)	PUNCT
ijtc-1278	65	22	3	3	NUM
ijtc-1278	65	23	)	)	PUNCT
ijtc-1278	65	24	kotler	kotler	NOUN
ijtc-1278	65	25	,	,	PUNCT
ijtc-1278	65	26	p.	p.	PROPN
ijtc-1278	65	27	,	,	PUNCT
ijtc-1278	65	28	&	&	CCONJ
ijtc-1278	65	29	keller	keller	PROPN
ijtc-1278	65	30	,	,	PUNCT
ijtc-1278	65	31	k.	k.	PROPN
ijtc-1278	65	32	l.	l.	PROPN
ijtc-1278	65	33	(	(	PUNCT
ijtc-1278	65	34	2006	2006	NUM
ijtc-1278	65	35	)	)	PUNCT
ijtc-1278	65	36	4	4	NUM
ijtc-1278	65	37	)	)	PUNCT
ijtc-1278	65	38	rakhmawati	rakhmawati	NOUN
ijtc-1278	65	39	,	,	PUNCT
ijtc-1278	65	40	a.	a.	PROPN
ijtc-1278	65	41	,	,	PUNCT
ijtc-1278	65	42	&	&	CCONJ
ijtc-1278	65	43	rani	rani	PROPN
ijtc-1278	65	44	,	,	PUNCT
ijtc-1278	65	45	s.	s.	PROPN
ijtc-1278	65	46	(	(	PUNCT
ijtc-1278	65	47	2022	2022	NUM
ijtc-1278	65	48	)	)	PUNCT
ijtc-1278	65	49	5	5	NUM
ijtc-1278	65	50	)	)	PUNCT
ijtc-1278	65	51	sari	sari	NOUN
ijtc-1278	65	52	,	,	PUNCT
ijtc-1278	65	53	c.	c.	PROPN
ijtc-1278	65	54	p.	p.	PROPN
ijtc-1278	65	55	(	(	PUNCT
ijtc-1278	65	56	2021	2021	NUM
ijtc-1278	65	57	)	)	PUNCT
ijtc-1278	65	58	6	6	NUM
ijtc-1278	65	59	)	)	PUNCT
ijtc-1278	65	60	shari	shari	PROPN
ijtc-1278	65	61	,	,	PUNCT
ijtc-1278	65	62	r.	r.	PROPN
ijtc-1278	65	63	m.	m.	PROPN
ijtc-1278	65	64	,	,	PUNCT
ijtc-1278	65	65	&	&	CCONJ
ijtc-1278	65	66	abubakar	abubakar	PROPN
ijtc-1278	65	67	,	,	PUNCT
ijtc-1278	65	68	j.	j.	PROPN
ijtc-1278	65	69	(	(	PUNCT
ijtc-1278	65	70	2022	2022	NUM
ijtc-1278	65	71	)	)	PUNCT
ijtc-1278	65	72	7	7	NUM
ijtc-1278	65	73	)	)	PUNCT
ijtc-1278	65	74	solow	solow	PROPN
ijtc-1278	65	75	,	,	PUNCT
ijtc-1278	65	76	r.	r.	PROPN
ijtc-1278	65	77	m.	m.	PROPN
ijtc-1278	65	78	(	(	PUNCT
ijtc-1278	65	79	1956	1956	NUM
ijtc-1278	65	80	)	)	PUNCT
ijtc-1278	65	81	.	.	PUNCT
ijtc-1278	66	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	66	2	gender	gender	NOUN
ijtc-1278	66	3	-	-	PUNCT
ijtc-1278	66	4	based	base	VERB
ijtc-1278	66	5	taxation	taxation	NOUN
ijtc-1278	66	6	:	:	PUNCT
ijtc-1278	66	7	comparative	comparative	ADJ
ijtc-1278	66	8	lesson	lesson	NOUN
ijtc-1278	66	9	for	for	ADP
ijtc-1278	66	10	indonesia	indonesia	PROPN
ijtc-1278	66	11	from	from	ADP
ijtc-1278	66	12	singapore	singapore	PROPN
ijtc-1278	66	13	,	,	PUNCT
ijtc-1278	66	14	the	the	DET
ijtc-1278	66	15	united	united	PROPN
ijtc-1278	66	16	states	states	PROPN
ijtc-1278	66	17	,	,	PUNCT
ijtc-1278	66	18	and	and	CCONJ
ijtc-1278	66	19	nepal	nepal	ADJ
ijtc-1278	66	20	naury	naury	NOUN
ijtc-1278	66	21	and	and	CCONJ
ijtc-1278	66	22	haptari	haptari	ADV
ijtc-1278	66	23	686	686	NUM
ijtc-1278	66	24	|	|	NOUN
ijtc-1278	66	25	ilomata	ilomata	PROPN
ijtc-1278	66	26	international	international	ADJ
ijtc-1278	66	27	journal	journal	NOUN
ijtc-1278	66	28	of	of	ADP
ijtc-1278	66	29	tax	tax	PROPN
ijtc-1278	66	30	&	&	CCONJ
ijtc-1278	66	31	accounting	accounting	PROPN
ijtc-1278	66	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1278	66	33	result	result	NOUN
ijtc-1278	66	34	and	and	CCONJ
ijtc-1278	66	35	discussion	discussion	NOUN
ijtc-1278	66	36	1	1	NUM
ijtc-1278	66	37	.	.	PUNCT
ijtc-1278	67	1	domestic	domestic	ADJ
ijtc-1278	67	2	work	work	NOUN
ijtc-1278	67	3	support	support	NOUN
ijtc-1278	67	4	gender	gender	NOUN
ijtc-1278	67	5	inequality	inequality	NOUN
ijtc-1278	67	6	in	in	ADP
ijtc-1278	67	7	indonesia	indonesia	PROPN
ijtc-1278	67	8	gives	give	VERB
ijtc-1278	67	9	form	form	NOUN
ijtc-1278	67	10	to	to	ADP
ijtc-1278	67	11	a	a	DET
ijtc-1278	67	12	stereotype	stereotype	NOUN
ijtc-1278	67	13	that	that	PRON
ijtc-1278	67	14	associates	associate	VERB
ijtc-1278	67	15	women	woman	NOUN
ijtc-1278	67	16	with	with	ADP
ijtc-1278	67	17	their	their	PRON
ijtc-1278	67	18	obligations	obligation	NOUN
ijtc-1278	67	19	to	to	ADP
ijtc-1278	67	20	domestic	domestic	ADJ
ijtc-1278	67	21	roles	role	NOUN
ijtc-1278	67	22	,	,	PUNCT
ijtc-1278	67	23	using	use	VERB
ijtc-1278	67	24	the	the	DET
ijtc-1278	67	25	term	term	NOUN
ijtc-1278	67	26	"	"	PUNCT
ijtc-1278	67	27	dapur	dapur	NOUN
ijtc-1278	67	28	,	,	PUNCT
ijtc-1278	67	29	sumur	sumur	ADJ
ijtc-1278	67	30	,	,	PUNCT
ijtc-1278	67	31	kasur	kasur	PROPN
ijtc-1278	67	32	"	"	PUNCT
ijtc-1278	67	33	or	or	CCONJ
ijtc-1278	67	34	kitchen	kitchen	NOUN
ijtc-1278	67	35	,	,	PUNCT
ijtc-1278	67	36	well	well	INTJ
ijtc-1278	67	37	,	,	PUNCT
ijtc-1278	67	38	and	and	CCONJ
ijtc-1278	67	39	bed	bed	NOUN
ijtc-1278	67	40	(	(	PUNCT
ijtc-1278	67	41	tuwu	tuwu	ADJ
ijtc-1278	67	42	,	,	PUNCT
ijtc-1278	67	43	2018	2018	NUM
ijtc-1278	67	44	)	)	PUNCT
ijtc-1278	67	45	.	.	PUNCT
ijtc-1278	68	1	this	this	DET
ijtc-1278	68	2	negative	negative	ADJ
ijtc-1278	68	3	connotation	connotation	NOUN
ijtc-1278	68	4	limits	limit	VERB
ijtc-1278	68	5	the	the	DET
ijtc-1278	68	6	capabilities	capability	NOUN
ijtc-1278	68	7	of	of	ADP
ijtc-1278	68	8	women	woman	NOUN
ijtc-1278	68	9	in	in	ADP
ijtc-1278	68	10	line	line	NOUN
ijtc-1278	68	11	with	with	ADP
ijtc-1278	68	12	the	the	DET
ijtc-1278	68	13	results	result	NOUN
ijtc-1278	68	14	of	of	ADP
ijtc-1278	68	15	setyonaluri	setyonaluri	PROPN
ijtc-1278	68	16	et	et	PROPN
ijtc-1278	68	17	al	al	PROPN
ijtc-1278	68	18	.	.	PROPN
ijtc-1278	69	1	(	(	PUNCT
ijtc-1278	69	2	2021	2021	NUM
ijtc-1278	69	3	)	)	PUNCT
ijtc-1278	69	4	research	research	NOUN
ijtc-1278	69	5	indicates	indicate	VERB
ijtc-1278	69	6	that	that	SCONJ
ijtc-1278	69	7	over	over	ADP
ijtc-1278	69	8	90	90	NUM
ijtc-1278	69	9	%	%	NOUN
ijtc-1278	69	10	of	of	ADP
ijtc-1278	69	11	women	woman	NOUN
ijtc-1278	69	12	between	between	ADP
ijtc-1278	69	13	the	the	DET
ijtc-1278	69	14	ages	age	NOUN
ijtc-1278	69	15	of	of	ADP
ijtc-1278	69	16	18	18	NUM
ijtc-1278	69	17	and	and	CCONJ
ijtc-1278	69	18	40	40	NUM
ijtc-1278	69	19	are	be	AUX
ijtc-1278	69	20	primarily	primarily	ADV
ijtc-1278	69	21	responsible	responsible	ADJ
ijtc-1278	69	22	for	for	ADP
ijtc-1278	69	23	domestic	domestic	ADJ
ijtc-1278	69	24	work	work	NOUN
ijtc-1278	69	25	,	,	PUNCT
ijtc-1278	69	26	which	which	PRON
ijtc-1278	69	27	is	be	AUX
ijtc-1278	69	28	not	not	PART
ijtc-1278	69	29	formally	formally	ADV
ijtc-1278	69	30	remunerated	remunerate	VERB
ijtc-1278	69	31	.	.	PUNCT
ijtc-1278	70	1	further	far	ADV
ijtc-1278	70	2	,	,	PUNCT
ijtc-1278	70	3	the	the	DET
ijtc-1278	70	4	majority	majority	NOUN
ijtc-1278	70	5	of	of	ADP
ijtc-1278	70	6	employed	employ	VERB
ijtc-1278	70	7	women	woman	NOUN
ijtc-1278	70	8	subsequently	subsequently	ADV
ijtc-1278	70	9	opted	opt	VERB
ijtc-1278	70	10	to	to	PART
ijtc-1278	70	11	resign	resign	VERB
ijtc-1278	70	12	,	,	PUNCT
ijtc-1278	70	13	attributing	attribute	VERB
ijtc-1278	70	14	their	their	PRON
ijtc-1278	70	15	decision	decision	NOUN
ijtc-1278	70	16	primarily	primarily	ADV
ijtc-1278	70	17	to	to	ADP
ijtc-1278	70	18	domestic	domestic	ADJ
ijtc-1278	70	19	responsibilities	responsibility	NOUN
ijtc-1278	70	20	(	(	PUNCT
ijtc-1278	70	21	setyonaluri	setyonaluri	PROPN
ijtc-1278	70	22	et	et	PROPN
ijtc-1278	70	23	al	al	PROPN
ijtc-1278	70	24	.	.	PROPN
ijtc-1278	70	25	,	,	PUNCT
ijtc-1278	70	26	2021	2021	NUM
ijtc-1278	70	27	)	)	PUNCT
ijtc-1278	70	28	.	.	PUNCT
ijtc-1278	71	1	the	the	DET
ijtc-1278	71	2	absence	absence	NOUN
ijtc-1278	71	3	of	of	ADP
ijtc-1278	71	4	sufficient	sufficient	ADJ
ijtc-1278	71	5	domestic	domestic	ADJ
ijtc-1278	71	6	service	service	NOUN
ijtc-1278	71	7	provision	provision	NOUN
ijtc-1278	71	8	by	by	ADP
ijtc-1278	71	9	the	the	DET
ijtc-1278	71	10	government	government	NOUN
ijtc-1278	71	11	can	can	AUX
ijtc-1278	71	12	act	act	VERB
ijtc-1278	71	13	as	as	ADP
ijtc-1278	71	14	a	a	DET
ijtc-1278	71	15	deterrent	deterrent	NOUN
ijtc-1278	71	16	for	for	ADP
ijtc-1278	71	17	women	woman	NOUN
ijtc-1278	71	18	in	in	ADP
ijtc-1278	71	19	labor	labor	NOUN
ijtc-1278	71	20	force	force	NOUN
ijtc-1278	71	21	by	by	ADP
ijtc-1278	71	22	giving	give	VERB
ijtc-1278	71	23	them	they	PRON
ijtc-1278	71	24	longer	long	ADV
ijtc-1278	71	25	working	work	VERB
ijtc-1278	71	26	hours	hour	NOUN
ijtc-1278	71	27	and	and	CCONJ
ijtc-1278	71	28	bigger	big	ADJ
ijtc-1278	71	29	workloads	workload	NOUN
ijtc-1278	71	30	(	(	PUNCT
ijtc-1278	71	31	folbre	folbre	NOUN
ijtc-1278	71	32	,	,	PUNCT
ijtc-1278	71	33	2018	2018	NUM
ijtc-1278	71	34	)	)	PUNCT
ijtc-1278	71	35	furthermore	furthermore	ADV
ijtc-1278	71	36	,	,	PUNCT
ijtc-1278	71	37	it	it	PRON
ijtc-1278	71	38	results	result	VERB
ijtc-1278	71	39	in	in	ADP
ijtc-1278	71	40	a	a	DET
ijtc-1278	71	41	reduction	reduction	NOUN
ijtc-1278	71	42	in	in	ADP
ijtc-1278	71	43	the	the	DET
ijtc-1278	71	44	proportion	proportion	NOUN
ijtc-1278	71	45	of	of	ADP
ijtc-1278	71	46	women	woman	NOUN
ijtc-1278	71	47	participating	participate	VERB
ijtc-1278	71	48	in	in	ADP
ijtc-1278	71	49	the	the	DET
ijtc-1278	71	50	labor	labor	NOUN
ijtc-1278	71	51	market	market	NOUN
ijtc-1278	71	52	(	(	PUNCT
ijtc-1278	71	53	schaner	schaner	NOUN
ijtc-1278	71	54	&	&	CCONJ
ijtc-1278	71	55	das	das	PROPN
ijtc-1278	71	56	,	,	PUNCT
ijtc-1278	71	57	2016	2016	NUM
ijtc-1278	71	58	)	)	PUNCT
ijtc-1278	71	59	.	.	PUNCT
ijtc-1278	72	1	policy	policy	NOUN
ijtc-1278	72	2	initiatives	initiative	NOUN
ijtc-1278	72	3	have	have	AUX
ijtc-1278	72	4	been	be	AUX
ijtc-1278	72	5	implemented	implement	VERB
ijtc-1278	72	6	in	in	ADP
ijtc-1278	72	7	singapore	singapore	PROPN
ijtc-1278	72	8	and	and	CCONJ
ijtc-1278	72	9	the	the	DET
ijtc-1278	72	10	united	united	PROPN
ijtc-1278	72	11	states	states	PROPN
ijtc-1278	72	12	to	to	PART
ijtc-1278	72	13	provide	provide	VERB
ijtc-1278	72	14	support	support	NOUN
ijtc-1278	72	15	for	for	ADP
ijtc-1278	72	16	women	woman	NOUN
ijtc-1278	72	17	in	in	ADP
ijtc-1278	72	18	the	the	DET
ijtc-1278	72	19	workforce	workforce	NOUN
ijtc-1278	72	20	.	.	PUNCT
ijtc-1278	73	1	in	in	ADP
ijtc-1278	73	2	singapore	singapore	PROPN
ijtc-1278	73	3	,	,	PUNCT
ijtc-1278	73	4	married	married	ADJ
ijtc-1278	73	5	women	woman	NOUN
ijtc-1278	73	6	are	be	AUX
ijtc-1278	73	7	entitled	entitle	VERB
ijtc-1278	73	8	to	to	ADP
ijtc-1278	73	9	a	a	DET
ijtc-1278	73	10	reduction	reduction	NOUN
ijtc-1278	73	11	in	in	ADP
ijtc-1278	73	12	taxable	taxable	ADJ
ijtc-1278	73	13	income	income	NOUN
ijtc-1278	73	14	equivalent	equivalent	ADJ
ijtc-1278	73	15	to	to	ADP
ijtc-1278	73	16	twice	twice	DET
ijtc-1278	73	17	the	the	DET
ijtc-1278	73	18	foreign	foreign	ADJ
ijtc-1278	73	19	worker	worker	NOUN
ijtc-1278	73	20	levy	levy	NOUN
ijtc-1278	73	21	,	,	PUNCT
ijtc-1278	73	22	which	which	PRON
ijtc-1278	73	23	provides	provide	VERB
ijtc-1278	73	24	financial	financial	ADJ
ijtc-1278	73	25	relief	relief	NOUN
ijtc-1278	73	26	for	for	ADP
ijtc-1278	73	27	those	those	PRON
ijtc-1278	73	28	who	who	PRON
ijtc-1278	73	29	employ	employ	VERB
ijtc-1278	73	30	domestic	domestic	ADJ
ijtc-1278	73	31	workers	worker	NOUN
ijtc-1278	73	32	.	.	PUNCT
ijtc-1278	74	1	the	the	DET
ijtc-1278	74	2	united	united	PROPN
ijtc-1278	74	3	states	states	PROPN
ijtc-1278	74	4	(	(	PUNCT
ijtc-1278	74	5	u.s	u.s	PROPN
ijtc-1278	74	6	.	.	PROPN
ijtc-1278	74	7	)	)	PUNCT
ijtc-1278	74	8	offers	offer	VERB
ijtc-1278	74	9	a	a	DET
ijtc-1278	74	10	tax	tax	NOUN
ijtc-1278	74	11	credit	credit	NOUN
ijtc-1278	74	12	,	,	PUNCT
ijtc-1278	74	13	known	know	VERB
ijtc-1278	74	14	as	as	ADP
ijtc-1278	74	15	the	the	DET
ijtc-1278	74	16	child	child	NOUN
ijtc-1278	74	17	and	and	CCONJ
ijtc-1278	74	18	dependent	dependent	ADJ
ijtc-1278	74	19	care	care	NOUN
ijtc-1278	74	20	credit	credit	NOUN
ijtc-1278	74	21	,	,	PUNCT
ijtc-1278	74	22	which	which	PRON
ijtc-1278	74	23	allows	allow	VERB
ijtc-1278	74	24	parents	parent	NOUN
ijtc-1278	74	25	to	to	PART
ijtc-1278	74	26	claim	claim	VERB
ijtc-1278	74	27	a	a	DET
ijtc-1278	74	28	maximum	maximum	NOUN
ijtc-1278	74	29	of	of	ADP
ijtc-1278	74	30	35	35	NUM
ijtc-1278	74	31	%	%	NOUN
ijtc-1278	74	32	of	of	ADP
ijtc-1278	74	33	qualifying	qualify	VERB
ijtc-1278	74	34	care	care	NOUN
ijtc-1278	74	35	expenses	expense	NOUN
ijtc-1278	74	36	,	,	PUNCT
ijtc-1278	74	37	thereby	thereby	ADV
ijtc-1278	74	38	reducing	reduce	VERB
ijtc-1278	74	39	the	the	DET
ijtc-1278	74	40	amount	amount	NOUN
ijtc-1278	74	41	of	of	ADP
ijtc-1278	74	42	tax	tax	NOUN
ijtc-1278	74	43	owed	owe	VERB
ijtc-1278	74	44	.	.	PUNCT
ijtc-1278	75	1	these	these	DET
ijtc-1278	75	2	measures	measure	NOUN
ijtc-1278	75	3	provide	provide	VERB
ijtc-1278	75	4	flexibility	flexibility	NOUN
ijtc-1278	75	5	and	and	CCONJ
ijtc-1278	75	6	peace	peace	NOUN
ijtc-1278	75	7	of	of	ADP
ijtc-1278	75	8	mind	mind	NOUN
ijtc-1278	75	9	for	for	ADP
ijtc-1278	75	10	working	work	VERB
ijtc-1278	75	11	mothers	mother	NOUN
ijtc-1278	75	12	.	.	PUNCT
ijtc-1278	76	1	indonesia	indonesia	PROPN
ijtc-1278	76	2	on	on	ADP
ijtc-1278	76	3	the	the	DET
ijtc-1278	76	4	other	other	ADJ
ijtc-1278	76	5	hand	hand	NOUN
ijtc-1278	76	6	does	do	AUX
ijtc-1278	76	7	not	not	PART
ijtc-1278	76	8	explicitly	explicitly	ADV
ijtc-1278	76	9	provide	provide	VERB
ijtc-1278	76	10	specific	specific	ADJ
ijtc-1278	76	11	said	say	VERB
ijtc-1278	76	12	tax	tax	NOUN
ijtc-1278	76	13	regulations	regulation	NOUN
ijtc-1278	76	14	,	,	PUNCT
ijtc-1278	76	15	it	it	PRON
ijtc-1278	76	16	does	do	AUX
ijtc-1278	76	17	facilitate	facilitate	VERB
ijtc-1278	76	18	the	the	DET
ijtc-1278	76	19	deduction	deduction	NOUN
ijtc-1278	76	20	of	of	ADP
ijtc-1278	76	21	expenses	expense	NOUN
ijtc-1278	76	22	for	for	ADP
ijtc-1278	76	23	childcare	childcare	NOUN
ijtc-1278	76	24	facilities	facility	NOUN
ijtc-1278	76	25	as	as	ADP
ijtc-1278	76	26	income	income	NOUN
ijtc-1278	76	27	deductions	deduction	NOUN
ijtc-1278	76	28	for	for	ADP
ijtc-1278	76	29	companies	company	NOUN
ijtc-1278	76	30	,	,	PUNCT
ijtc-1278	76	31	on	on	ADP
ijtc-1278	76	32	the	the	DET
ijtc-1278	76	33	condition	condition	NOUN
ijtc-1278	76	34	that	that	SCONJ
ijtc-1278	76	35	the	the	DET
ijtc-1278	76	36	facilities	facility	NOUN
ijtc-1278	76	37	in	in	ADP
ijtc-1278	76	38	question	question	NOUN
ijtc-1278	76	39	fulfill	fulfill	NOUN
ijtc-1278	76	40	the	the	DET
ijtc-1278	76	41	benefit	benefit	NOUN
ijtc-1278	76	42	in	in	ADP
ijtc-1278	76	43	kind	kind	ADJ
ijtc-1278	76	44	criteria	criterion	NOUN
ijtc-1278	76	45	.	.	PUNCT
ijtc-1278	77	1	however	however	ADV
ijtc-1278	77	2	,	,	PUNCT
ijtc-1278	77	3	indonesia	indonesia	PROPN
ijtc-1278	77	4	could	could	AUX
ijtc-1278	77	5	further	far	ADV
ijtc-1278	77	6	ease	ease	VERB
ijtc-1278	77	7	the	the	DET
ijtc-1278	77	8	domestic	domestic	ADJ
ijtc-1278	77	9	work	work	NOUN
ijtc-1278	77	10	burden	burden	NOUN
ijtc-1278	77	11	by	by	ADP
ijtc-1278	77	12	adopting	adopt	VERB
ijtc-1278	77	13	specific	specific	ADJ
ijtc-1278	77	14	regulations	regulation	NOUN
ijtc-1278	77	15	similar	similar	ADJ
ijtc-1278	77	16	to	to	ADP
ijtc-1278	77	17	those	those	PRON
ijtc-1278	77	18	in	in	ADP
ijtc-1278	77	19	singapore	singapore	PROPN
ijtc-1278	77	20	and	and	CCONJ
ijtc-1278	77	21	u.s	u.s	PROPN
ijtc-1278	77	22	.	.	PROPN
ijtc-1278	77	23	,	,	PUNCT
ijtc-1278	77	24	as	as	ADP
ijtc-1278	77	25	an	an	DET
ijtc-1278	77	26	illustration	illustration	NOUN
ijtc-1278	77	27	,	,	PUNCT
ijtc-1278	77	28	the	the	DET
ijtc-1278	77	29	indonesian	indonesian	ADJ
ijtc-1278	77	30	government	government	NOUN
ijtc-1278	77	31	could	could	AUX
ijtc-1278	77	32	implement	implement	VERB
ijtc-1278	77	33	an	an	DET
ijtc-1278	77	34	income	income	NOUN
ijtc-1278	77	35	deduction	deduction	NOUN
ijtc-1278	77	36	on	on	ADP
ijtc-1278	77	37	individual	individual	ADJ
ijtc-1278	77	38	income	income	NOUN
ijtc-1278	77	39	tax	tax	NOUN
ijtc-1278	77	40	specifically	specifically	ADV
ijtc-1278	77	41	for	for	ADP
ijtc-1278	77	42	daycare	daycare	NOUN
ijtc-1278	77	43	and/or	and/or	CCONJ
ijtc-1278	77	44	child	child	NOUN
ijtc-1278	77	45	caregiver	caregiver	NOUN
ijtc-1278	77	46	expenses	expense	NOUN
ijtc-1278	77	47	,	,	PUNCT
ijtc-1278	77	48	potentially	potentially	ADV
ijtc-1278	77	49	modeled	model	VERB
ijtc-1278	77	50	on	on	ADP
ijtc-1278	77	51	the	the	DET
ijtc-1278	77	52	zakat	zakat	NOUN
ijtc-1278	77	53	as	as	ADP
ijtc-1278	77	54	an	an	DET
ijtc-1278	77	55	income	income	NOUN
ijtc-1278	77	56	deduction	deduction	NOUN
ijtc-1278	77	57	scheme	scheme	NOUN
ijtc-1278	77	58	.	.	PUNCT
ijtc-1278	78	1	2	2	X
ijtc-1278	78	2	.	.	X
ijtc-1278	78	3	working	work	VERB
ijtc-1278	78	4	women	woman	NOUN
ijtc-1278	78	5	in	in	ADP
ijtc-1278	78	6	nepal	nepal	ADJ
ijtc-1278	78	7	,	,	PUNCT
ijtc-1278	78	8	women	woman	NOUN
ijtc-1278	78	9	who	who	PRON
ijtc-1278	78	10	are	be	AUX
ijtc-1278	78	11	solely	solely	ADV
ijtc-1278	78	12	reliant	reliant	ADJ
ijtc-1278	78	13	on	on	ADP
ijtc-1278	78	14	one	one	NUM
ijtc-1278	78	15	source	source	NOUN
ijtc-1278	78	16	of	of	ADP
ijtc-1278	78	17	income	income	NOUN
ijtc-1278	78	18	from	from	ADP
ijtc-1278	78	19	employment	employment	NOUN
ijtc-1278	78	20	(	(	PUNCT
ijtc-1278	78	21	remuneration	remuneration	NOUN
ijtc-1278	78	22	only	only	ADV
ijtc-1278	78	23	)	)	PUNCT
ijtc-1278	78	24	are	be	AUX
ijtc-1278	78	25	eligible	eligible	ADJ
ijtc-1278	78	26	for	for	ADP
ijtc-1278	78	27	a	a	DET
ijtc-1278	78	28	10	10	NUM
ijtc-1278	78	29	percent	percent	NOUN
ijtc-1278	78	30	tax	tax	NOUN
ijtc-1278	78	31	deduction	deduction	NOUN
ijtc-1278	78	32	.	.	PUNCT
ijtc-1278	79	1	this	this	DET
ijtc-1278	79	2	deduction	deduction	NOUN
ijtc-1278	79	3	does	do	AUX
ijtc-1278	79	4	not	not	PART
ijtc-1278	79	5	apply	apply	VERB
ijtc-1278	79	6	to	to	ADP
ijtc-1278	79	7	women	woman	NOUN
ijtc-1278	79	8	who	who	PRON
ijtc-1278	79	9	have	have	AUX
ijtc-1278	79	10	opted	opt	VERB
ijtc-1278	79	11	to	to	PART
ijtc-1278	79	12	combine	combine	VERB
ijtc-1278	79	13	their	their	PRON
ijtc-1278	79	14	income	income	NOUN
ijtc-1278	79	15	with	with	ADP
ijtc-1278	79	16	their	their	PRON
ijtc-1278	79	17	husband	husband	NOUN
ijtc-1278	79	18	for	for	ADP
ijtc-1278	79	19	tax	tax	NOUN
ijtc-1278	79	20	purposes	purpose	NOUN
ijtc-1278	79	21	.	.	PUNCT
ijtc-1278	80	1	this	this	DET
ijtc-1278	80	2	policy	policy	NOUN
ijtc-1278	80	3	was	be	AUX
ijtc-1278	80	4	enacted	enact	VERB
ijtc-1278	80	5	as	as	ADP
ijtc-1278	80	6	part	part	NOUN
ijtc-1278	80	7	of	of	ADP
ijtc-1278	80	8	nepal	nepal	NOUN
ijtc-1278	80	9	's	's	PART
ijtc-1278	80	10	efforts	effort	NOUN
ijtc-1278	80	11	to	to	PART
ijtc-1278	80	12	encourage	encourage	VERB
ijtc-1278	80	13	women	woman	NOUN
ijtc-1278	80	14	to	to	PART
ijtc-1278	80	15	participate	participate	VERB
ijtc-1278	80	16	in	in	ADP
ijtc-1278	80	17	the	the	DET
ijtc-1278	80	18	labor	labor	NOUN
ijtc-1278	80	19	force	force	NOUN
ijtc-1278	80	20	by	by	ADP
ijtc-1278	80	21	providing	provide	VERB
ijtc-1278	80	22	a	a	DET
ijtc-1278	80	23	substantial	substantial	ADJ
ijtc-1278	80	24	tax	tax	NOUN
ijtc-1278	80	25	rebate	rebate	NOUN
ijtc-1278	80	26	with	with	ADP
ijtc-1278	80	27	no	no	DET
ijtc-1278	80	28	nominal	nominal	ADJ
ijtc-1278	80	29	limit	limit	NOUN
ijtc-1278	80	30	.	.	PUNCT
ijtc-1278	81	1	thus	thus	ADV
ijtc-1278	81	2	far	far	ADV
ijtc-1278	81	3	,	,	PUNCT
ijtc-1278	81	4	indonesia	indonesia	PROPN
ijtc-1278	81	5	has	have	VERB
ijtc-1278	81	6	yet	yet	ADV
ijtc-1278	81	7	to	to	PART
ijtc-1278	81	8	implement	implement	VERB
ijtc-1278	81	9	a	a	DET
ijtc-1278	81	10	policy	policy	NOUN
ijtc-1278	81	11	that	that	PRON
ijtc-1278	81	12	is	be	AUX
ijtc-1278	81	13	explicitly	explicitly	ADV
ijtc-1278	81	14	tailored	tailor	VERB
ijtc-1278	81	15	to	to	ADP
ijtc-1278	81	16	the	the	DET
ijtc-1278	81	17	unique	unique	ADJ
ijtc-1278	81	18	challenges	challenge	NOUN
ijtc-1278	81	19	and	and	CCONJ
ijtc-1278	81	20	opportunities	opportunity	NOUN
ijtc-1278	81	21	faced	face	VERB
ijtc-1278	81	22	by	by	ADP
ijtc-1278	81	23	women	woman	NOUN
ijtc-1278	81	24	being	be	AUX
ijtc-1278	81	25	in	in	ADP
ijtc-1278	81	26	the	the	DET
ijtc-1278	81	27	workforce	workforce	NOUN
ijtc-1278	81	28	.	.	PUNCT
ijtc-1278	82	1	indonesia	indonesia	PROPN
ijtc-1278	82	2	could	could	AUX
ijtc-1278	82	3	adopt	adopt	VERB
ijtc-1278	82	4	a	a	DET
ijtc-1278	82	5	policy	policy	NOUN
ijtc-1278	82	6	modeled	model	VERB
ijtc-1278	82	7	by	by	ADP
ijtc-1278	82	8	nepal	nepal	NOUN
ijtc-1278	82	9	,	,	PUNCT
ijtc-1278	82	10	which	which	PRON
ijtc-1278	82	11	provides	provide	VERB
ijtc-1278	82	12	reward	reward	NOUN
ijtc-1278	82	13	for	for	ADP
ijtc-1278	82	14	women	woman	NOUN
ijtc-1278	82	15	's	's	PART
ijtc-1278	82	16	participation	participation	NOUN
ijtc-1278	82	17	in	in	ADP
ijtc-1278	82	18	the	the	DET
ijtc-1278	82	19	labor	labor	NOUN
ijtc-1278	82	20	force	force	NOUN
ijtc-1278	82	21	.	.	PUNCT
ijtc-1278	83	1	singapore	singapore	PROPN
ijtc-1278	83	2	offers	offer	VERB
ijtc-1278	83	3	a	a	DET
ijtc-1278	83	4	total	total	NOUN
ijtc-1278	83	5	of	of	ADP
ijtc-1278	83	6	16	16	NUM
ijtc-1278	83	7	weeks	week	NOUN
ijtc-1278	83	8	of	of	ADP
ijtc-1278	83	9	paid	pay	VERB
ijtc-1278	83	10	maternity	maternity	NOUN
ijtc-1278	83	11	and	and	CCONJ
ijtc-1278	83	12	paternity	paternity	NOUN
ijtc-1278	83	13	leave	leave	VERB
ijtc-1278	83	14	,	,	PUNCT
ijtc-1278	83	15	with	with	ADP
ijtc-1278	83	16	the	the	DET
ijtc-1278	83	17	first	first	ADJ
ijtc-1278	83	18	eight	eight	NUM
ijtc-1278	83	19	weeks	week	NOUN
ijtc-1278	83	20	of	of	ADP
ijtc-1278	83	21	salary	salary	NOUN
ijtc-1278	83	22	paid	pay	VERB
ijtc-1278	83	23	by	by	ADP
ijtc-1278	83	24	the	the	DET
ijtc-1278	83	25	employer	employer	NOUN
ijtc-1278	83	26	and	and	CCONJ
ijtc-1278	83	27	the	the	DET
ijtc-1278	83	28	remaining	remain	VERB
ijtc-1278	83	29	weeks	week	NOUN
ijtc-1278	83	30	funded	fund	VERB
ijtc-1278	83	31	by	by	ADP
ijtc-1278	83	32	the	the	DET
ijtc-1278	83	33	government	government	NOUN
ijtc-1278	83	34	.	.	PUNCT
ijtc-1278	83	35	,	,	PUNCT
ijtc-1278	83	36	while	while	SCONJ
ijtc-1278	83	37	women	woman	NOUN
ijtc-1278	83	38	who	who	PRON
ijtc-1278	83	39	are	be	AUX
ijtc-1278	83	40	engaged	engage	VERB
ijtc-1278	83	41	in	in	ADP
ijtc-1278	83	42	business	business	NOUN
ijtc-1278	83	43	or	or	CCONJ
ijtc-1278	83	44	freelance	freelance	NOUN
ijtc-1278	83	45	who	who	PRON
ijtc-1278	83	46	do	do	AUX
ijtc-1278	83	47	not	not	PART
ijtc-1278	83	48	have	have	VERB
ijtc-1278	83	49	the	the	DET
ijtc-1278	83	50	security	security	NOUN
ijtc-1278	83	51	of	of	ADP
ijtc-1278	83	52	an	an	DET
ijtc-1278	83	53	employer	employer	NOUN
ijtc-1278	83	54	are	be	AUX
ijtc-1278	83	55	given	give	VERB
ijtc-1278	83	56	a	a	DET
ijtc-1278	83	57	cash	cash	NOUN
ijtc-1278	83	58	incentive	incentive	NOUN
ijtc-1278	83	59	of	of	ADP
ijtc-1278	83	60	56	56	NUM
ijtc-1278	83	61	days	day	NOUN
ijtc-1278	83	62	of	of	ADP
ijtc-1278	83	63	total	total	ADJ
ijtc-1278	83	64	earnings	earning	NOUN
ijtc-1278	83	65	.	.	PUNCT
ijtc-1278	84	1	while	while	SCONJ
ijtc-1278	84	2	the	the	DET
ijtc-1278	84	3	application	application	NOUN
ijtc-1278	84	4	of	of	ADP
ijtc-1278	84	5	similar	similar	ADJ
ijtc-1278	84	6	policies	policy	NOUN
ijtc-1278	84	7	in	in	ADP
ijtc-1278	84	8	indonesia	indonesia	PROPN
ijtc-1278	84	9	is	be	AUX
ijtc-1278	84	10	still	still	ADV
ijtc-1278	84	11	limited	limit	VERB
ijtc-1278	84	12	to	to	ADP
ijtc-1278	84	13	the	the	DET
ijtc-1278	84	14	imposition	imposition	NOUN
ijtc-1278	84	15	of	of	ADP
ijtc-1278	84	16	maternity	maternity	NOUN
ijtc-1278	84	17	leave	leave	NOUN
ijtc-1278	84	18	as	as	ADP
ijtc-1278	84	19	a	a	DET
ijtc-1278	84	20	deduction	deduction	NOUN
ijtc-1278	84	21	from	from	ADP
ijtc-1278	84	22	an	an	DET
ijtc-1278	84	23	employer	employer	NOUN
ijtc-1278	84	24	's	's	PART
ijtc-1278	84	25	income	income	NOUN
ijtc-1278	84	26	,	,	PUNCT
ijtc-1278	84	27	indonesia	indonesia	PROPN
ijtc-1278	84	28	may	may	AUX
ijtc-1278	84	29	follow	follow	VERB
ijtc-1278	84	30	singapore	singapore	PROPN
ijtc-1278	84	31	's	's	PART
ijtc-1278	84	32	example	example	NOUN
ijtc-1278	84	33	by	by	ADP
ijtc-1278	84	34	re	re	VERB
ijtc-1278	84	35	-	-	VERB
ijtc-1278	84	36	examining	examine	VERB
ijtc-1278	84	37	the	the	DET
ijtc-1278	84	38	duration	duration	NOUN
ijtc-1278	84	39	of	of	ADP
ijtc-1278	84	40	paid	pay	VERB
ijtc-1278	84	41	maternity	maternity	NOUN
ijtc-1278	84	42	leave	leave	NOUN
ijtc-1278	84	43	and	and	CCONJ
ijtc-1278	84	44	designing	design	VERB
ijtc-1278	84	45	tax	tax	NOUN
ijtc-1278	84	46	policies	policy	NOUN
ijtc-1278	84	47	that	that	PRON
ijtc-1278	84	48	are	be	AUX
ijtc-1278	84	49	inclusive	inclusive	ADJ
ijtc-1278	84	50	of	of	ADP
ijtc-1278	84	51	those	those	PRON
ijtc-1278	84	52	who	who	PRON
ijtc-1278	84	53	are	be	AUX
ijtc-1278	84	54	not	not	PART
ijtc-1278	84	55	covered	cover	VERB
ijtc-1278	84	56	by	by	ADP
ijtc-1278	84	57	formal	formal	ADJ
ijtc-1278	84	58	employment	employment	NOUN
ijtc-1278	84	59	.	.	PUNCT
ijtc-1278	85	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	85	2	gender	gender	NOUN
ijtc-1278	85	3	-	-	PUNCT
ijtc-1278	85	4	based	base	VERB
ijtc-1278	85	5	taxation	taxation	NOUN
ijtc-1278	85	6	:	:	PUNCT
ijtc-1278	85	7	comparative	comparative	ADJ
ijtc-1278	85	8	lesson	lesson	NOUN
ijtc-1278	85	9	for	for	ADP
ijtc-1278	85	10	indonesia	indonesia	PROPN
ijtc-1278	85	11	from	from	ADP
ijtc-1278	85	12	singapore	singapore	PROPN
ijtc-1278	85	13	,	,	PUNCT
ijtc-1278	85	14	the	the	DET
ijtc-1278	85	15	united	united	PROPN
ijtc-1278	85	16	states	states	PROPN
ijtc-1278	85	17	,	,	PUNCT
ijtc-1278	85	18	and	and	CCONJ
ijtc-1278	85	19	nepal	nepal	ADJ
ijtc-1278	85	20	naury	naury	NOUN
ijtc-1278	85	21	and	and	CCONJ
ijtc-1278	85	22	haptari	haptari	NOUN
ijtc-1278	85	23	687	687	NUM
ijtc-1278	85	24	|	|	NOUN
ijtc-1278	85	25	ilomata	ilomata	NOUN
ijtc-1278	85	26	international	international	ADJ
ijtc-1278	85	27	journal	journal	NOUN
ijtc-1278	85	28	of	of	ADP
ijtc-1278	85	29	tax	tax	PROPN
ijtc-1278	85	30	&	&	CCONJ
ijtc-1278	85	31	accounting	account	VERB
ijtc-1278	86	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1278	86	2	3	3	NUM
ijtc-1278	86	3	.	.	PUNCT
ijtc-1278	86	4	tax	tax	NOUN
ijtc-1278	86	5	incentives	incentive	NOUN
ijtc-1278	86	6	for	for	ADP
ijtc-1278	86	7	caregiver	caregiver	NOUN
ijtc-1278	86	8	singapore	singapore	PROPN
ijtc-1278	86	9	provides	provide	VERB
ijtc-1278	86	10	an	an	DET
ijtc-1278	86	11	extra	extra	ADJ
ijtc-1278	86	12	$	$	SYM
ijtc-1278	86	13	3000	3000	NUM
ijtc-1278	86	14	taxable	taxable	ADJ
ijtc-1278	86	15	income	income	NOUN
ijtc-1278	86	16	deduction	deduction	NOUN
ijtc-1278	86	17	for	for	ADP
ijtc-1278	86	18	women	woman	NOUN
ijtc-1278	86	19	who	who	PRON
ijtc-1278	86	20	are	be	AUX
ijtc-1278	86	21	married	married	ADJ
ijtc-1278	86	22	,	,	PUNCT
ijtc-1278	86	23	divorced	divorced	ADJ
ijtc-1278	86	24	or	or	CCONJ
ijtc-1278	86	25	widowed	widow	VERB
ijtc-1278	86	26	and	and	CCONJ
ijtc-1278	86	27	are	be	AUX
ijtc-1278	86	28	caring	care	VERB
ijtc-1278	86	29	for	for	ADP
ijtc-1278	86	30	their	their	PRON
ijtc-1278	86	31	parents	parent	NOUN
ijtc-1278	86	32	,	,	PUNCT
ijtc-1278	86	33	in	in	ADP
ijtc-1278	86	34	-	-	PUNCT
ijtc-1278	86	35	laws	law	NOUN
ijtc-1278	86	36	,	,	PUNCT
ijtc-1278	86	37	ex	ex	NOUN
ijtc-1278	86	38	-	-	ADJ
ijtc-1278	86	39	in	in	ADP
ijtc-1278	86	40	-	-	PUNCT
ijtc-1278	86	41	laws	law	NOUN
ijtc-1278	86	42	,	,	PUNCT
ijtc-1278	86	43	someone	someone	PRON
ijtc-1278	86	44	12	12	NUM
ijtc-1278	86	45	years	year	NOUN
ijtc-1278	86	46	older	old	ADJ
ijtc-1278	86	47	or	or	CCONJ
ijtc-1278	86	48	unmarried	unmarried	ADJ
ijtc-1278	86	49	disabled	disabled	ADJ
ijtc-1278	86	50	people	people	NOUN
ijtc-1278	86	51	.	.	PUNCT
ijtc-1278	87	1	this	this	DET
ijtc-1278	87	2	policy	policy	NOUN
ijtc-1278	87	3	only	only	ADV
ijtc-1278	87	4	applies	apply	VERB
ijtc-1278	87	5	to	to	ADP
ijtc-1278	87	6	one	one	NUM
ijtc-1278	87	7	woman	woman	NOUN
ijtc-1278	87	8	per	per	ADP
ijtc-1278	87	9	family	family	NOUN
ijtc-1278	87	10	.	.	PUNCT
ijtc-1278	88	1	u.s	u.s	PROPN
ijtc-1278	88	2	.	.	PROPN
ijtc-1278	88	3	gives	give	VERB
ijtc-1278	88	4	additional	additional	ADJ
ijtc-1278	88	5	tax	tax	NOUN
ijtc-1278	88	6	deductions	deduction	NOUN
ijtc-1278	88	7	from	from	ADP
ijtc-1278	88	8	the	the	DET
ijtc-1278	88	9	share	share	NOUN
ijtc-1278	88	10	of	of	ADP
ijtc-1278	88	11	expenses	expense	NOUN
ijtc-1278	88	12	for	for	ADP
ijtc-1278	88	13	taking	take	VERB
ijtc-1278	88	14	care	care	NOUN
ijtc-1278	88	15	of	of	ADP
ijtc-1278	88	16	dependents	dependent	NOUN
ijtc-1278	88	17	left	leave	VERB
ijtc-1278	88	18	behind	behind	ADV
ijtc-1278	88	19	to	to	PART
ijtc-1278	88	20	work	work	VERB
ijtc-1278	88	21	but	but	CCONJ
ijtc-1278	88	22	not	not	PART
ijtc-1278	88	23	specific	specific	ADJ
ijtc-1278	88	24	to	to	ADP
ijtc-1278	88	25	women	woman	NOUN
ijtc-1278	88	26	.	.	PUNCT
ijtc-1278	89	1	in	in	ADP
ijtc-1278	89	2	indonesia	indonesia	PROPN
ijtc-1278	89	3	,	,	PUNCT
ijtc-1278	89	4	the	the	DET
ijtc-1278	89	5	benefits	benefit	NOUN
ijtc-1278	89	6	available	available	ADJ
ijtc-1278	89	7	to	to	ADP
ijtc-1278	89	8	caregivers	caregiver	NOUN
ijtc-1278	89	9	are	be	AUX
ijtc-1278	89	10	confined	confine	VERB
ijtc-1278	89	11	to	to	ADP
ijtc-1278	89	12	income	income	NOUN
ijtc-1278	89	13	deductions	deduction	NOUN
ijtc-1278	89	14	for	for	ADP
ijtc-1278	89	15	dependents	dependent	NOUN
ijtc-1278	89	16	and	and	CCONJ
ijtc-1278	89	17	are	be	AUX
ijtc-1278	89	18	not	not	PART
ijtc-1278	89	19	gender	gender	NOUN
ijtc-1278	89	20	-	-	PUNCT
ijtc-1278	89	21	specific	specific	NOUN
ijtc-1278	89	22	.	.	PUNCT
ijtc-1278	90	1	this	this	PRON
ijtc-1278	90	2	reflects	reflect	VERB
ijtc-1278	90	3	a	a	DET
ijtc-1278	90	4	tax	tax	NOUN
ijtc-1278	90	5	implicit	implicit	ADJ
ijtc-1278	90	6	gender	gender	NOUN
ijtc-1278	90	7	bias	bias	NOUN
ijtc-1278	90	8	whereas	whereas	SCONJ
ijtc-1278	90	9	tax	tax	NOUN
ijtc-1278	90	10	benefits	benefit	NOUN
ijtc-1278	90	11	structure	structure	NOUN
ijtc-1278	90	12	does	do	AUX
ijtc-1278	90	13	not	not	PART
ijtc-1278	90	14	account	account	VERB
ijtc-1278	90	15	for	for	ADP
ijtc-1278	90	16	unpaid	unpaid	ADJ
ijtc-1278	90	17	caregiving	caregiving	NOUN
ijtc-1278	90	18	work	work	NOUN
ijtc-1278	90	19	,	,	PUNCT
ijtc-1278	90	20	which	which	PRON
ijtc-1278	90	21	is	be	AUX
ijtc-1278	90	22	predominantly	predominantly	ADV
ijtc-1278	90	23	performed	perform	VERB
ijtc-1278	90	24	by	by	ADP
ijtc-1278	90	25	women	woman	NOUN
ijtc-1278	90	26	.	.	PUNCT
ijtc-1278	91	1	consequently	consequently	ADV
ijtc-1278	91	2	,	,	PUNCT
ijtc-1278	91	3	women	woman	NOUN
ijtc-1278	91	4	are	be	AUX
ijtc-1278	91	5	unable	unable	ADJ
ijtc-1278	91	6	to	to	PART
ijtc-1278	91	7	benefit	benefit	VERB
ijtc-1278	91	8	from	from	ADP
ijtc-1278	91	9	the	the	DET
ijtc-1278	91	10	same	same	ADJ
ijtc-1278	91	11	tax	tax	NOUN
ijtc-1278	91	12	advantages	advantage	NOUN
ijtc-1278	91	13	as	as	ADP
ijtc-1278	91	14	men	man	NOUN
ijtc-1278	91	15	,	,	PUNCT
ijtc-1278	91	16	who	who	PRON
ijtc-1278	91	17	may	may	AUX
ijtc-1278	91	18	be	be	AUX
ijtc-1278	91	19	able	able	ADJ
ijtc-1278	91	20	to	to	PART
ijtc-1278	91	21	claim	claim	VERB
ijtc-1278	91	22	reimbursement	reimbursement	NOUN
ijtc-1278	91	23	for	for	ADP
ijtc-1278	91	24	childcare	childcare	NOUN
ijtc-1278	91	25	costs	cost	NOUN
ijtc-1278	91	26	from	from	ADP
ijtc-1278	91	27	their	their	PRON
ijtc-1278	91	28	employers	employer	NOUN
ijtc-1278	91	29	(	(	PUNCT
ijtc-1278	91	30	grown	grown	NOUN
ijtc-1278	91	31	&	&	CCONJ
ijtc-1278	91	32	mascagni	mascagni	PROPN
ijtc-1278	91	33	,	,	PUNCT
ijtc-1278	91	34	2024	2024	NUM
ijtc-1278	91	35	)	)	PUNCT
ijtc-1278	91	36	.	.	PUNCT
ijtc-1278	92	1	indonesia	indonesia	PROPN
ijtc-1278	92	2	has	have	VERB
ijtc-1278	92	3	the	the	DET
ijtc-1278	92	4	option	option	NOUN
ijtc-1278	92	5	of	of	ADP
ijtc-1278	92	6	adopting	adopt	VERB
ijtc-1278	92	7	the	the	DET
ijtc-1278	92	8	personal	personal	ADJ
ijtc-1278	92	9	income	income	NOUN
ijtc-1278	92	10	tax	tax	NOUN
ijtc-1278	92	11	benefits	benefit	NOUN
ijtc-1278	92	12	approach	approach	NOUN
ijtc-1278	92	13	,	,	PUNCT
ijtc-1278	92	14	as	as	SCONJ
ijtc-1278	92	15	exemplified	exemplify	VERB
ijtc-1278	92	16	by	by	ADP
ijtc-1278	92	17	singapore	singapore	PROPN
ijtc-1278	92	18	and	and	CCONJ
ijtc-1278	92	19	the	the	DET
ijtc-1278	92	20	united	united	PROPN
ijtc-1278	92	21	states	states	PROPN
ijtc-1278	92	22	.	.	PUNCT
ijtc-1278	93	1	this	this	PRON
ijtc-1278	93	2	would	would	AUX
ijtc-1278	93	3	entail	entail	VERB
ijtc-1278	93	4	providing	provide	VERB
ijtc-1278	93	5	benefits	benefit	NOUN
ijtc-1278	93	6	to	to	ADP
ijtc-1278	93	7	the	the	DET
ijtc-1278	93	8	rightful	rightful	ADJ
ijtc-1278	93	9	owner	owner	NOUN
ijtc-1278	93	10	,	,	PUNCT
ijtc-1278	93	11	accompanied	accompany	VERB
ijtc-1278	93	12	by	by	ADP
ijtc-1278	93	13	supporting	support	VERB
ijtc-1278	93	14	documentation	documentation	NOUN
ijtc-1278	93	15	attesting	attest	VERB
ijtc-1278	93	16	the	the	DET
ijtc-1278	93	17	coverage	coverage	NOUN
ijtc-1278	93	18	of	of	ADP
ijtc-1278	93	19	dependents	dependent	NOUN
ijtc-1278	93	20	.	.	PUNCT
ijtc-1278	94	1	4	4	X
ijtc-1278	94	2	.	.	X
ijtc-1278	94	3	widows	widow	NOUN
ijtc-1278	94	4	singapore	singapore	PROPN
ijtc-1278	94	5	exempts	exempt	VERB
ijtc-1278	94	6	taxes	taxis	NOUN
ijtc-1278	94	7	for	for	ADP
ijtc-1278	94	8	alimony	alimony	NOUN
ijtc-1278	94	9	,	,	PUNCT
ijtc-1278	94	10	whereas	whereas	SCONJ
ijtc-1278	94	11	the	the	DET
ijtc-1278	94	12	united	united	PROPN
ijtc-1278	94	13	states	states	PROPN
ijtc-1278	94	14	provides	provide	VERB
ijtc-1278	94	15	an	an	DET
ijtc-1278	94	16	additional	additional	ADJ
ijtc-1278	94	17	income	income	NOUN
ijtc-1278	94	18	deduction	deduction	NOUN
ijtc-1278	94	19	of	of	ADP
ijtc-1278	94	20	$	$	SYM
ijtc-1278	94	21	25,900	25,900	NUM
ijtc-1278	94	22	per	per	ADP
ijtc-1278	94	23	tax	tax	NOUN
ijtc-1278	94	24	year	year	NOUN
ijtc-1278	94	25	for	for	ADP
ijtc-1278	94	26	a	a	DET
ijtc-1278	94	27	period	period	NOUN
ijtc-1278	94	28	of	of	ADP
ijtc-1278	94	29	two	two	NUM
ijtc-1278	94	30	years	year	NOUN
ijtc-1278	94	31	following	follow	VERB
ijtc-1278	94	32	the	the	DET
ijtc-1278	94	33	death	death	NOUN
ijtc-1278	94	34	of	of	ADP
ijtc-1278	94	35	a	a	DET
ijtc-1278	94	36	spouse	spouse	NOUN
ijtc-1278	94	37	.	.	PUNCT
ijtc-1278	95	1	in	in	ADP
ijtc-1278	95	2	nepal	nepal	ADJ
ijtc-1278	95	3	,	,	PUNCT
ijtc-1278	95	4	a	a	DET
ijtc-1278	95	5	35	35	NUM
ijtc-1278	95	6	%	%	NOUN
ijtc-1278	95	7	tax	tax	NOUN
ijtc-1278	95	8	deduction	deduction	NOUN
ijtc-1278	95	9	is	be	AUX
ijtc-1278	95	10	available	available	ADJ
ijtc-1278	95	11	on	on	ADP
ijtc-1278	95	12	the	the	DET
ijtc-1278	95	13	registration	registration	NOUN
ijtc-1278	95	14	of	of	ADP
ijtc-1278	95	15	land	land	NOUN
ijtc-1278	95	16	ownership	ownership	NOUN
ijtc-1278	95	17	in	in	ADP
ijtc-1278	95	18	the	the	DET
ijtc-1278	95	19	name	name	NOUN
ijtc-1278	95	20	of	of	ADP
ijtc-1278	95	21	a	a	DET
ijtc-1278	95	22	woman	woman	NOUN
ijtc-1278	95	23	whose	whose	DET
ijtc-1278	95	24	spouse	spouse	NOUN
ijtc-1278	95	25	has	have	AUX
ijtc-1278	95	26	died	die	VERB
ijtc-1278	95	27	.	.	PUNCT
ijtc-1278	96	1	furthermore	furthermore	ADV
ijtc-1278	96	2	,	,	PUNCT
ijtc-1278	96	3	tax	tax	NOUN
ijtc-1278	96	4	is	be	AUX
ijtc-1278	96	5	exempted	exempt	VERB
ijtc-1278	96	6	on	on	ADP
ijtc-1278	96	7	government	government	NOUN
ijtc-1278	96	8	allowances	allowance	NOUN
ijtc-1278	96	9	received	receive	VERB
ijtc-1278	96	10	by	by	ADP
ijtc-1278	96	11	women	woman	NOUN
ijtc-1278	96	12	with	with	ADP
ijtc-1278	96	13	a	a	DET
ijtc-1278	96	14	deceased	deceased	ADJ
ijtc-1278	96	15	spouse	spouse	NOUN
ijtc-1278	96	16	.	.	PUNCT
ijtc-1278	97	1	in	in	ADP
ijtc-1278	97	2	contrast	contrast	NOUN
ijtc-1278	97	3	,	,	PUNCT
ijtc-1278	97	4	indonesia	indonesia	PROPN
ijtc-1278	97	5	continues	continue	VERB
ijtc-1278	97	6	to	to	PART
ijtc-1278	97	7	categorize	categorize	VERB
ijtc-1278	97	8	alimony	alimony	NOUN
ijtc-1278	97	9	as	as	ADP
ijtc-1278	97	10	taxable	taxable	ADJ
ijtc-1278	97	11	income	income	NOUN
ijtc-1278	97	12	and	and	CCONJ
ijtc-1278	97	13	does	do	AUX
ijtc-1278	97	14	not	not	PART
ijtc-1278	97	15	have	have	VERB
ijtc-1278	97	16	any	any	DET
ijtc-1278	97	17	explicit	explicit	ADJ
ijtc-1278	97	18	regulations	regulation	NOUN
ijtc-1278	97	19	providing	provide	VERB
ijtc-1278	97	20	tax	tax	NOUN
ijtc-1278	97	21	facilities	facility	NOUN
ijtc-1278	97	22	for	for	ADP
ijtc-1278	97	23	widows	widow	NOUN
ijtc-1278	97	24	.	.	PUNCT
ijtc-1278	98	1	it	it	PRON
ijtc-1278	98	2	would	would	AUX
ijtc-1278	98	3	be	be	AUX
ijtc-1278	98	4	beneficial	beneficial	ADJ
ijtc-1278	98	5	for	for	SCONJ
ijtc-1278	98	6	indonesia	indonesia	PROPN
ijtc-1278	98	7	to	to	PART
ijtc-1278	98	8	consider	consider	VERB
ijtc-1278	98	9	implementing	implement	VERB
ijtc-1278	98	10	temporary	temporary	ADJ
ijtc-1278	98	11	income	income	NOUN
ijtc-1278	98	12	deductions	deduction	NOUN
ijtc-1278	98	13	upon	upon	SCONJ
ijtc-1278	98	14	the	the	DET
ijtc-1278	98	15	death	death	NOUN
ijtc-1278	98	16	of	of	ADP
ijtc-1278	98	17	a	a	DET
ijtc-1278	98	18	spouse	spouse	NOUN
ijtc-1278	98	19	,	,	PUNCT
ijtc-1278	98	20	as	as	ADV
ijtc-1278	98	21	well	well	ADV
ijtc-1278	98	22	as	as	ADP
ijtc-1278	98	23	tax	tax	NOUN
ijtc-1278	98	24	exemptions	exemption	NOUN
ijtc-1278	98	25	on	on	ADP
ijtc-1278	98	26	alimony	alimony	NOUN
ijtc-1278	98	27	and	and	CCONJ
ijtc-1278	98	28	other	other	ADJ
ijtc-1278	98	29	nominal	nominal	ADJ
ijtc-1278	98	30	support	support	NOUN
ijtc-1278	98	31	provided	provide	VERB
ijtc-1278	98	32	to	to	ADP
ijtc-1278	98	33	widows	widow	NOUN
ijtc-1278	98	34	,	,	PUNCT
ijtc-1278	98	35	in	in	ADP
ijtc-1278	98	36	line	line	NOUN
ijtc-1278	98	37	with	with	ADP
ijtc-1278	98	38	the	the	DET
ijtc-1278	98	39	examples	example	NOUN
ijtc-1278	98	40	set	set	VERB
ijtc-1278	98	41	by	by	ADP
ijtc-1278	98	42	the	the	DET
ijtc-1278	98	43	three	three	NUM
ijtc-1278	98	44	previously	previously	ADV
ijtc-1278	98	45	mentioned	mention	VERB
ijtc-1278	98	46	comparator	comparator	NOUN
ijtc-1278	98	47	countries	country	NOUN
ijtc-1278	98	48	.	.	PUNCT
ijtc-1278	99	1	these	these	DET
ijtc-1278	99	2	tax	tax	NOUN
ijtc-1278	99	3	incentives	incentive	NOUN
ijtc-1278	99	4	represent	represent	VERB
ijtc-1278	99	5	a	a	DET
ijtc-1278	99	6	form	form	NOUN
ijtc-1278	99	7	of	of	ADP
ijtc-1278	99	8	state	state	NOUN
ijtc-1278	99	9	intervention	intervention	NOUN
ijtc-1278	99	10	aimed	aim	VERB
ijtc-1278	99	11	at	at	ADP
ijtc-1278	99	12	providing	provide	VERB
ijtc-1278	99	13	assistance	assistance	NOUN
ijtc-1278	99	14	to	to	ADP
ijtc-1278	99	15	an	an	DET
ijtc-1278	99	16	individual	individual	NOUN
ijtc-1278	99	17	who	who	PRON
ijtc-1278	99	18	is	be	AUX
ijtc-1278	99	19	experiencing	experience	VERB
ijtc-1278	99	20	difficulties	difficulty	NOUN
ijtc-1278	99	21	in	in	ADP
ijtc-1278	99	22	managing	manage	VERB
ijtc-1278	99	23	their	their	PRON
ijtc-1278	99	24	financial	financial	ADJ
ijtc-1278	99	25	situation	situation	NOUN
ijtc-1278	99	26	as	as	SCONJ
ijtc-1278	99	27	they	they	PRON
ijtc-1278	99	28	adjust	adjust	VERB
ijtc-1278	99	29	to	to	ADP
ijtc-1278	99	30	a	a	DET
ijtc-1278	99	31	new	new	ADJ
ijtc-1278	99	32	reality	reality	NOUN
ijtc-1278	99	33	in	in	ADP
ijtc-1278	99	34	their	their	PRON
ijtc-1278	99	35	life	life	NOUN
ijtc-1278	99	36	,	,	PUNCT
ijtc-1278	99	37	as	as	SCONJ
ijtc-1278	99	38	niesten	niesten	NOUN
ijtc-1278	99	39	(	(	PUNCT
ijtc-1278	99	40	2023	2023	NUM
ijtc-1278	99	41	)	)	PUNCT
ijtc-1278	99	42	addressed	address	VERB
ijtc-1278	99	43	the	the	DET
ijtc-1278	99	44	absence	absence	NOUN
ijtc-1278	99	45	of	of	ADP
ijtc-1278	99	46	tax	tax	NOUN
ijtc-1278	99	47	policies	policy	NOUN
ijtc-1278	99	48	in	in	ADP
ijtc-1278	99	49	asia	asia	PROPN
ijtc-1278	99	50	and	and	CCONJ
ijtc-1278	99	51	the	the	DET
ijtc-1278	99	52	pacific	pacific	NOUN
ijtc-1278	99	53	that	that	PRON
ijtc-1278	99	54	recognize	recognize	VERB
ijtc-1278	99	55	widows	widow	NOUN
ijtc-1278	99	56	as	as	ADP
ijtc-1278	99	57	a	a	DET
ijtc-1278	99	58	vulnerable	vulnerable	ADJ
ijtc-1278	99	59	demographic	demographic	NOUN
ijtc-1278	99	60	.	.	PUNCT
ijtc-1278	100	1	5	5	X
ijtc-1278	100	2	.	.	X
ijtc-1278	100	3	woman	woman	NOUN
ijtc-1278	100	4	-	-	PUNCT
ijtc-1278	100	5	owned	own	VERB
ijtc-1278	100	6	businesses	business	NOUN
ijtc-1278	100	7	and	and	CCONJ
ijtc-1278	100	8	corporation	corporation	NOUN
ijtc-1278	100	9	’s	’s	PART
ijtc-1278	100	10	participation	participation	NOUN
ijtc-1278	100	11	in	in	ADP
ijtc-1278	100	12	supporting	support	VERB
ijtc-1278	100	13	women	woman	NOUN
ijtc-1278	100	14	's	's	PART
ijtc-1278	100	15	entrepreneurship	entrepreneurship	NOUN
ijtc-1278	100	16	and	and	CCONJ
ijtc-1278	100	17	promoting	promote	VERB
ijtc-1278	100	18	economic	economic	ADJ
ijtc-1278	100	19	independence	independence	NOUN
ijtc-1278	100	20	among	among	ADP
ijtc-1278	100	21	women	woman	NOUN
ijtc-1278	100	22	,	,	PUNCT
ijtc-1278	100	23	nepal	nepal	NOUN
ijtc-1278	100	24	's	's	PART
ijtc-1278	100	25	policy	policy	NOUN
ijtc-1278	100	26	of	of	ADP
ijtc-1278	100	27	offering	offer	VERB
ijtc-1278	100	28	a	a	DET
ijtc-1278	100	29	10	10	NUM
ijtc-1278	100	30	-	-	PUNCT
ijtc-1278	100	31	year	year	NOUN
ijtc-1278	100	32	tax	tax	NOUN
ijtc-1278	100	33	exemption	exemption	NOUN
ijtc-1278	100	34	for	for	ADP
ijtc-1278	100	35	women	woman	NOUN
ijtc-1278	100	36	-	-	PUNCT
ijtc-1278	100	37	owned	own	VERB
ijtc-1278	100	38	businesses	business	NOUN
ijtc-1278	100	39	could	could	AUX
ijtc-1278	100	40	be	be	AUX
ijtc-1278	100	41	adapted	adapt	VERB
ijtc-1278	100	42	to	to	PART
ijtc-1278	100	43	provide	provide	VERB
ijtc-1278	100	44	greater	great	ADJ
ijtc-1278	100	45	support	support	NOUN
ijtc-1278	100	46	and	and	CCONJ
ijtc-1278	100	47	encourage	encourage	VERB
ijtc-1278	100	48	more	more	ADJ
ijtc-1278	100	49	women	woman	NOUN
ijtc-1278	100	50	to	to	PART
ijtc-1278	100	51	initiate	initiate	VERB
ijtc-1278	100	52	a	a	DET
ijtc-1278	100	53	culture	culture	NOUN
ijtc-1278	100	54	of	of	ADP
ijtc-1278	100	55	entrepreneurship	entrepreneurship	NOUN
ijtc-1278	100	56	and	and	CCONJ
ijtc-1278	100	57	sustain	sustain	VERB
ijtc-1278	100	58	businesses	business	NOUN
ijtc-1278	100	59	in	in	ADP
ijtc-1278	100	60	indonesia	indonesia	PROPN
ijtc-1278	100	61	,	,	PUNCT
ijtc-1278	100	62	in	in	ADP
ijtc-1278	100	63	accordance	accordance	NOUN
ijtc-1278	100	64	with	with	ADP
ijtc-1278	100	65	data	datum	NOUN
ijtc-1278	100	66	provided	provide	VERB
ijtc-1278	100	67	by	by	ADP
ijtc-1278	100	68	the	the	DET
ijtc-1278	100	69	world	world	PROPN
ijtc-1278	100	70	bank	bank	PROPN
ijtc-1278	100	71	,	,	PUNCT
ijtc-1278	100	72	in	in	ADP
ijtc-1278	100	73	2015	2015	NUM
ijtc-1278	100	74	,	,	PUNCT
ijtc-1278	100	75	only	only	ADV
ijtc-1278	100	76	22.1	22.1	NUM
ijtc-1278	100	77	%	%	NOUN
ijtc-1278	100	78	of	of	ADP
ijtc-1278	100	79	businesses	business	NOUN
ijtc-1278	100	80	in	in	ADP
ijtc-1278	100	81	indonesia	indonesia	PROPN
ijtc-1278	100	82	had	have	VERB
ijtc-1278	100	83	the	the	DET
ijtc-1278	100	84	participation	participation	NOUN
ijtc-1278	100	85	of	of	ADP
ijtc-1278	100	86	women	woman	NOUN
ijtc-1278	100	87	in	in	ADP
ijtc-1278	100	88	ownership	ownership	NOUN
ijtc-1278	100	89	and	and	CCONJ
ijtc-1278	100	90	to	to	PART
ijtc-1278	100	91	address	address	VERB
ijtc-1278	100	92	the	the	DET
ijtc-1278	100	93	primary	primary	ADJ
ijtc-1278	100	94	obstacle	obstacle	NOUN
ijtc-1278	100	95	preventing	prevent	VERB
ijtc-1278	100	96	women	woman	NOUN
ijtc-1278	100	97	from	from	ADP
ijtc-1278	100	98	establishing	establish	VERB
ijtc-1278	100	99	business	business	NOUN
ijtc-1278	100	100	enterprises	enterprise	NOUN
ijtc-1278	100	101	is	be	AUX
ijtc-1278	100	102	the	the	DET
ijtc-1278	100	103	difficulty	difficulty	NOUN
ijtc-1278	100	104	they	they	PRON
ijtc-1278	100	105	experience	experience	VERB
ijtc-1278	100	106	in	in	ADP
ijtc-1278	100	107	accessing	access	VERB
ijtc-1278	100	108	financial	financial	ADJ
ijtc-1278	100	109	credit	credit	NOUN
ijtc-1278	100	110	(	(	PUNCT
ijtc-1278	100	111	tambunan	tambunan	NOUN
ijtc-1278	100	112	,	,	PUNCT
ijtc-1278	100	113	2017	2017	NUM
ijtc-1278	100	114	;	;	PUNCT
ijtc-1278	100	115	zhu	zhu	PROPN
ijtc-1278	100	116	&	&	CCONJ
ijtc-1278	100	117	kuriyama	kuriyama	PROPN
ijtc-1278	100	118	,	,	PUNCT
ijtc-1278	100	119	2016	2016	NUM
ijtc-1278	100	120	)	)	PUNCT
ijtc-1278	100	121	.	.	PUNCT
ijtc-1278	101	1	a	a	DET
ijtc-1278	101	2	tax	tax	NOUN
ijtc-1278	101	3	credit	credit	NOUN
ijtc-1278	101	4	is	be	AUX
ijtc-1278	101	5	available	available	ADJ
ijtc-1278	101	6	in	in	ADP
ijtc-1278	101	7	the	the	DET
ijtc-1278	101	8	united	united	PROPN
ijtc-1278	101	9	states	states	PROPN
ijtc-1278	101	10	for	for	ADP
ijtc-1278	101	11	companies	company	NOUN
ijtc-1278	101	12	which	which	PRON
ijtc-1278	101	13	hires	hire	VERB
ijtc-1278	101	14	specific	specific	ADJ
ijtc-1278	101	15	person	person	NOUN
ijtc-1278	101	16	that	that	PRON
ijtc-1278	101	17	falls	fall	VERB
ijtc-1278	101	18	on	on	ADP
ijtc-1278	101	19	certain	certain	ADJ
ijtc-1278	101	20	group	group	NOUN
ijtc-1278	101	21	that	that	PRON
ijtc-1278	101	22	implicitly	implicitly	ADV
ijtc-1278	101	23	favors	favor	VERB
ijtc-1278	101	24	women	woman	NOUN
ijtc-1278	101	25	.	.	PUNCT
ijtc-1278	102	1	the	the	DET
ijtc-1278	102	2	credit	credit	NOUN
ijtc-1278	102	3	is	be	AUX
ijtc-1278	102	4	up	up	ADP
ijtc-1278	102	5	to	to	PART
ijtc-1278	102	6	$	$	SYM
ijtc-1278	102	7	2,400	2,400	NUM
ijtc-1278	102	8	for	for	ADP
ijtc-1278	102	9	each	each	DET
ijtc-1278	102	10	newly	newly	ADV
ijtc-1278	102	11	hire	hire	NOUN
ijtc-1278	102	12	.	.	PUNCT
ijtc-1278	103	1	in	in	ADP
ijtc-1278	103	2	an	an	DET
ijtc-1278	103	3	effort	effort	NOUN
ijtc-1278	103	4	to	to	PART
ijtc-1278	103	5	promote	promote	VERB
ijtc-1278	103	6	gender	gender	NOUN
ijtc-1278	103	7	equality	equality	NOUN
ijtc-1278	103	8	in	in	ADP
ijtc-1278	103	9	the	the	DET
ijtc-1278	103	10	workplace	workplace	NOUN
ijtc-1278	103	11	,	,	PUNCT
ijtc-1278	103	12	nepal	nepal	PROPN
ijtc-1278	103	13	has	have	AUX
ijtc-1278	103	14	implemented	implement	VERB
ijtc-1278	103	15	a	a	DET
ijtc-1278	103	16	10	10	NUM
ijtc-1278	103	17	%	%	NOUN
ijtc-1278	103	18	tax	tax	NOUN
ijtc-1278	103	19	reduction	reduction	NOUN
ijtc-1278	103	20	for	for	ADP
ijtc-1278	103	21	companies	company	NOUN
ijtc-1278	103	22	with	with	ADP
ijtc-1278	103	23	a	a	DET
ijtc-1278	103	24	minimum	minimum	NOUN
ijtc-1278	103	25	of	of	ADP
ijtc-1278	103	26	one	one	NUM
ijtc-1278	103	27	-	-	PUNCT
ijtc-1278	103	28	third	third	ADJ
ijtc-1278	103	29	female	female	ADJ
ijtc-1278	103	30	employees	employee	NOUN
ijtc-1278	103	31	.	.	PUNCT
ijtc-1278	104	1	despite	despite	SCONJ
ijtc-1278	104	2	the	the	DET
ijtc-1278	104	3	lack	lack	NOUN
ijtc-1278	104	4	of	of	ADP
ijtc-1278	104	5	an	an	DET
ijtc-1278	104	6	explicit	explicit	ADJ
ijtc-1278	104	7	instrument	instrument	NOUN
ijtc-1278	104	8	to	to	PART
ijtc-1278	104	9	encourage	encourage	VERB
ijtc-1278	104	10	companies	company	NOUN
ijtc-1278	104	11	to	to	PART
ijtc-1278	104	12	recruit	recruit	VERB
ijtc-1278	104	13	women	woman	NOUN
ijtc-1278	104	14	and	and	CCONJ
ijtc-1278	104	15	facilitate	facilitate	VERB
ijtc-1278	104	16	women	woman	NOUN
ijtc-1278	104	17	's	's	PART
ijtc-1278	104	18	workforce	workforce	NOUN
ijtc-1278	104	19	participation	participation	NOUN
ijtc-1278	104	20	,	,	PUNCT
ijtc-1278	104	21	indonesia	indonesia	PROPN
ijtc-1278	104	22	permits	permit	VERB
ijtc-1278	104	23	companies	company	NOUN
ijtc-1278	104	24	to	to	PART
ijtc-1278	104	25	expense	expense	VERB
ijtc-1278	104	26	corporate	corporate	ADJ
ijtc-1278	104	27	social	social	ADJ
ijtc-1278	104	28	responsibility	responsibility	NOUN
ijtc-1278	104	29	(	(	PUNCT
ijtc-1278	104	30	csr	csr	NOUN
ijtc-1278	104	31	)	)	PUNCT
ijtc-1278	104	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	104	33	gender	gender	NOUN
ijtc-1278	104	34	-	-	PUNCT
ijtc-1278	104	35	based	base	VERB
ijtc-1278	104	36	taxation	taxation	NOUN
ijtc-1278	104	37	:	:	PUNCT
ijtc-1278	104	38	comparative	comparative	ADJ
ijtc-1278	104	39	lesson	lesson	NOUN
ijtc-1278	104	40	for	for	ADP
ijtc-1278	104	41	indonesia	indonesia	PROPN
ijtc-1278	104	42	from	from	ADP
ijtc-1278	104	43	singapore	singapore	PROPN
ijtc-1278	104	44	,	,	PUNCT
ijtc-1278	104	45	the	the	DET
ijtc-1278	104	46	united	united	PROPN
ijtc-1278	104	47	states	states	PROPN
ijtc-1278	104	48	,	,	PUNCT
ijtc-1278	104	49	and	and	CCONJ
ijtc-1278	104	50	nepal	nepal	ADJ
ijtc-1278	104	51	naury	naury	NOUN
ijtc-1278	104	52	and	and	CCONJ
ijtc-1278	104	53	haptari	haptari	NOUN
ijtc-1278	104	54	688	688	NUM
ijtc-1278	104	55	|	|	ADV
ijtc-1278	104	56	ilomata	ilomata	PROPN
ijtc-1278	104	57	international	international	ADJ
ijtc-1278	104	58	journal	journal	NOUN
ijtc-1278	104	59	of	of	ADP
ijtc-1278	104	60	tax	tax	PROPN
ijtc-1278	104	61	&	&	CCONJ
ijtc-1278	104	62	accounting	account	VERB
ijtc-1278	104	63	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	104	64	activities	activity	NOUN
ijtc-1278	104	65	as	as	ADP
ijtc-1278	104	66	an	an	DET
ijtc-1278	104	67	income	income	NOUN
ijtc-1278	104	68	deduction	deduction	NOUN
ijtc-1278	104	69	,	,	PUNCT
ijtc-1278	104	70	thereby	thereby	ADV
ijtc-1278	104	71	enabling	enable	VERB
ijtc-1278	104	72	them	they	PRON
ijtc-1278	104	73	to	to	PART
ijtc-1278	104	74	contribute	contribute	VERB
ijtc-1278	104	75	to	to	ADP
ijtc-1278	104	76	gender	gender	NOUN
ijtc-1278	104	77	equality	equality	NOUN
ijtc-1278	104	78	and	and	CCONJ
ijtc-1278	104	79	women	woman	NOUN
ijtc-1278	104	80	's	's	PART
ijtc-1278	104	81	empowerment	empowerment	NOUN
ijtc-1278	104	82	through	through	ADP
ijtc-1278	104	83	various	various	ADJ
ijtc-1278	104	84	program	program	NOUN
ijtc-1278	104	85	initiatives	initiative	NOUN
ijtc-1278	104	86	.	.	PUNCT
ijtc-1278	105	1	indonesia	indonesia	PROPN
ijtc-1278	105	2	has	have	VERB
ijtc-1278	105	3	the	the	DET
ijtc-1278	105	4	potential	potential	NOUN
ijtc-1278	105	5	to	to	PART
ijtc-1278	105	6	emulate	emulate	VERB
ijtc-1278	105	7	nepal	nepal	PROPN
ijtc-1278	105	8	's	's	PART
ijtc-1278	105	9	approach	approach	NOUN
ijtc-1278	105	10	by	by	ADP
ijtc-1278	105	11	implementing	implement	VERB
ijtc-1278	105	12	targeted	target	VERB
ijtc-1278	105	13	policies	policy	NOUN
ijtc-1278	105	14	that	that	PRON
ijtc-1278	105	15	encourage	encourage	VERB
ijtc-1278	105	16	the	the	DET
ijtc-1278	105	17	involvement	involvement	NOUN
ijtc-1278	105	18	of	of	ADP
ijtc-1278	105	19	private	private	ADJ
ijtc-1278	105	20	enterprises	enterprise	NOUN
ijtc-1278	105	21	in	in	ADP
ijtc-1278	105	22	addressing	address	VERB
ijtc-1278	105	23	the	the	DET
ijtc-1278	105	24	constant	constant	ADJ
ijtc-1278	105	25	imbalance	imbalance	NOUN
ijtc-1278	105	26	in	in	ADP
ijtc-1278	105	27	the	the	DET
ijtc-1278	105	28	representation	representation	NOUN
ijtc-1278	105	29	of	of	ADP
ijtc-1278	105	30	women	woman	NOUN
ijtc-1278	105	31	in	in	ADP
ijtc-1278	105	32	the	the	DET
ijtc-1278	105	33	labor	labor	NOUN
ijtc-1278	105	34	force	force	NOUN
ijtc-1278	105	35	.	.	PUNCT
ijtc-1278	106	1	6	6	X
ijtc-1278	106	2	.	.	X
ijtc-1278	106	3	pink	pink	ADJ
ijtc-1278	106	4	tax	tax	NOUN
ijtc-1278	106	5	in	in	ADP
ijtc-1278	106	6	addition	addition	NOUN
ijtc-1278	106	7	to	to	ADP
ijtc-1278	106	8	income	income	NOUN
ijtc-1278	106	9	tax	tax	NOUN
ijtc-1278	106	10	,	,	PUNCT
ijtc-1278	106	11	women	woman	NOUN
ijtc-1278	106	12	are	be	AUX
ijtc-1278	106	13	confronted	confront	VERB
ijtc-1278	106	14	with	with	ADP
ijtc-1278	106	15	gender	gender	NOUN
ijtc-1278	106	16	-	-	PUNCT
ijtc-1278	106	17	based	base	VERB
ijtc-1278	106	18	disparities	disparity	NOUN
ijtc-1278	106	19	in	in	ADP
ijtc-1278	106	20	consumption	consumption	NOUN
ijtc-1278	106	21	costs	cost	NOUN
ijtc-1278	106	22	.	.	PUNCT
ijtc-1278	107	1	these	these	DET
ijtc-1278	107	2	costs	cost	NOUN
ijtc-1278	107	3	are	be	AUX
ijtc-1278	107	4	often	often	ADV
ijtc-1278	107	5	higher	high	ADJ
ijtc-1278	107	6	for	for	ADP
ijtc-1278	107	7	women	woman	NOUN
ijtc-1278	107	8	than	than	ADP
ijtc-1278	107	9	for	for	ADP
ijtc-1278	107	10	men	man	NOUN
ijtc-1278	107	11	,	,	PUNCT
ijtc-1278	107	12	a	a	DET
ijtc-1278	107	13	phenomenon	phenomenon	NOUN
ijtc-1278	107	14	observed	observe	VERB
ijtc-1278	107	15	in	in	ADP
ijtc-1278	107	16	nearly	nearly	ADV
ijtc-1278	107	17	all	all	PRON
ijtc-1278	107	18	countries	country	NOUN
ijtc-1278	107	19	,	,	PUNCT
ijtc-1278	107	20	including	include	VERB
ijtc-1278	107	21	indonesia	indonesia	PROPN
ijtc-1278	107	22	(	(	PUNCT
ijtc-1278	107	23	rakhmawati	rakhmawati	PROPN
ijtc-1278	107	24	&	&	CCONJ
ijtc-1278	107	25	rani	rani	PROPN
ijtc-1278	107	26	,	,	PUNCT
ijtc-1278	107	27	2022	2022	NUM
ijtc-1278	107	28	)	)	PUNCT
ijtc-1278	107	29	.	.	PUNCT
ijtc-1278	108	1	in	in	ADP
ijtc-1278	108	2	the	the	DET
ijtc-1278	108	3	united	united	PROPN
ijtc-1278	108	4	states	states	PROPN
ijtc-1278	108	5	,	,	PUNCT
ijtc-1278	108	6	this	this	DET
ijtc-1278	108	7	phenomenon	phenomenon	NOUN
ijtc-1278	108	8	is	be	AUX
ijtc-1278	108	9	referred	refer	VERB
ijtc-1278	108	10	to	to	ADP
ijtc-1278	108	11	as	as	ADP
ijtc-1278	108	12	the	the	DET
ijtc-1278	108	13	"	"	PUNCT
ijtc-1278	108	14	pink	pink	ADJ
ijtc-1278	108	15	tax	tax	NOUN
ijtc-1278	108	16	"	"	PUNCT
ijtc-1278	108	17	.	.	PUNCT
ijtc-1278	109	1	the	the	DET
ijtc-1278	109	2	united	united	PROPN
ijtc-1278	109	3	states	states	PROPN
ijtc-1278	109	4	government	government	NOUN
ijtc-1278	109	5	accountability	accountability	NOUN
ijtc-1278	109	6	office	office	NOUN
ijtc-1278	109	7	(	(	PUNCT
ijtc-1278	109	8	2018	2018	NUM
ijtc-1278	109	9	)	)	PUNCT
ijtc-1278	109	10	asserts	assert	VERB
ijtc-1278	109	11	that	that	SCONJ
ijtc-1278	109	12	there	there	PRON
ijtc-1278	109	13	is	be	VERB
ijtc-1278	109	14	no	no	DET
ijtc-1278	109	15	additional	additional	ADJ
ijtc-1278	109	16	cost	cost	NOUN
ijtc-1278	109	17	to	to	ADP
ijtc-1278	109	18	companies	company	NOUN
ijtc-1278	109	19	for	for	ADP
ijtc-1278	109	20	producing	produce	VERB
ijtc-1278	109	21	goods	good	NOUN
ijtc-1278	109	22	labeled	label	VERB
ijtc-1278	109	23	pink	pink	ADJ
ijtc-1278	109	24	,	,	PUNCT
ijtc-1278	109	25	a	a	DET
ijtc-1278	109	26	finding	finding	NOUN
ijtc-1278	109	27	that	that	PRON
ijtc-1278	109	28	aligns	align	VERB
ijtc-1278	109	29	with	with	ADP
ijtc-1278	109	30	the	the	DET
ijtc-1278	109	31	conclusions	conclusion	NOUN
ijtc-1278	109	32	of	of	ADP
ijtc-1278	109	33	rakhmawati	rakhmawati	PROPN
ijtc-1278	109	34	&	&	CCONJ
ijtc-1278	109	35	rani	rani	PROPN
ijtc-1278	109	36	(	(	PUNCT
ijtc-1278	109	37	2022	2022	NUM
ijtc-1278	109	38	)	)	PUNCT
ijtc-1278	109	39	.	.	PUNCT
ijtc-1278	110	1	these	these	DET
ijtc-1278	110	2	researchers	researcher	NOUN
ijtc-1278	110	3	argue	argue	VERB
ijtc-1278	110	4	that	that	SCONJ
ijtc-1278	110	5	the	the	DET
ijtc-1278	110	6	pink	pink	ADJ
ijtc-1278	110	7	tax	tax	NOUN
ijtc-1278	110	8	phenomenon	phenomenon	NOUN
ijtc-1278	110	9	is	be	AUX
ijtc-1278	110	10	merely	merely	ADV
ijtc-1278	110	11	a	a	DET
ijtc-1278	110	12	means	mean	NOUN
ijtc-1278	110	13	for	for	SCONJ
ijtc-1278	110	14	companies	company	NOUN
ijtc-1278	110	15	to	to	PART
ijtc-1278	110	16	boost	boost	VERB
ijtc-1278	110	17	their	their	PRON
ijtc-1278	110	18	profits	profit	NOUN
ijtc-1278	110	19	.	.	PUNCT
ijtc-1278	111	1	the	the	DET
ijtc-1278	111	2	price	price	NOUN
ijtc-1278	111	3	differentiation	differentiation	NOUN
ijtc-1278	111	4	strategy	strategy	NOUN
ijtc-1278	111	5	aligns	align	VERB
ijtc-1278	111	6	with	with	ADP
ijtc-1278	111	7	the	the	DET
ijtc-1278	111	8	first	first	ADJ
ijtc-1278	111	9	stage	stage	NOUN
ijtc-1278	111	10	of	of	ADP
ijtc-1278	111	11	the	the	DET
ijtc-1278	111	12	price	price	NOUN
ijtc-1278	111	13	discrimination	discrimination	NOUN
ijtc-1278	111	14	theory	theory	NOUN
ijtc-1278	111	15	,	,	PUNCT
ijtc-1278	111	16	wherein	wherein	SCONJ
ijtc-1278	111	17	providers	provider	NOUN
ijtc-1278	111	18	establish	establish	VERB
ijtc-1278	111	19	distinct	distinct	ADJ
ijtc-1278	111	20	pricing	pricing	NOUN
ijtc-1278	111	21	for	for	ADP
ijtc-1278	111	22	the	the	DET
ijtc-1278	111	23	same	same	ADJ
ijtc-1278	111	24	product	product	NOUN
ijtc-1278	111	25	to	to	ADP
ijtc-1278	111	26	distinct	distinct	ADJ
ijtc-1278	111	27	market	market	NOUN
ijtc-1278	111	28	segments	segment	NOUN
ijtc-1278	111	29	(	(	PUNCT
ijtc-1278	111	30	kotler	kotler	PROPN
ijtc-1278	111	31	&	&	CCONJ
ijtc-1278	111	32	keller	keller	PROPN
ijtc-1278	111	33	,	,	PUNCT
ijtc-1278	111	34	2006	2006	NUM
ijtc-1278	111	35	)	)	PUNCT
ijtc-1278	111	36	.	.	PUNCT
ijtc-1278	112	1	in	in	ADP
ijtc-1278	112	2	order	order	NOUN
ijtc-1278	112	3	to	to	PART
ijtc-1278	112	4	eliminate	eliminate	VERB
ijtc-1278	112	5	the	the	DET
ijtc-1278	112	6	phenomenon	phenomenon	NOUN
ijtc-1278	112	7	of	of	ADP
ijtc-1278	112	8	the	the	DET
ijtc-1278	112	9	"	"	PUNCT
ijtc-1278	112	10	pink	pink	ADJ
ijtc-1278	112	11	tax	tax	NOUN
ijtc-1278	112	12	,	,	PUNCT
ijtc-1278	112	13	"	"	PUNCT
ijtc-1278	112	14	the	the	DET
ijtc-1278	112	15	united	united	PROPN
ijtc-1278	112	16	states	states	PROPN
ijtc-1278	112	17	government	government	NOUN
ijtc-1278	112	18	has	have	AUX
ijtc-1278	112	19	drafted	draft	VERB
ijtc-1278	112	20	bills	bill	NOUN
ijtc-1278	112	21	at	at	ADP
ijtc-1278	112	22	the	the	DET
ijtc-1278	112	23	state	state	NOUN
ijtc-1278	112	24	and	and	CCONJ
ijtc-1278	112	25	federal	federal	ADJ
ijtc-1278	112	26	levels	level	NOUN
ijtc-1278	112	27	that	that	PRON
ijtc-1278	112	28	address	address	VERB
ijtc-1278	112	29	price	price	NOUN
ijtc-1278	112	30	disparities	disparity	NOUN
ijtc-1278	112	31	and	and	CCONJ
ijtc-1278	112	32	tax	tax	NOUN
ijtc-1278	112	33	exemptions	exemption	NOUN
ijtc-1278	112	34	on	on	ADP
ijtc-1278	112	35	products	product	NOUN
ijtc-1278	112	36	designed	design	VERB
ijtc-1278	112	37	for	for	ADP
ijtc-1278	112	38	women	woman	NOUN
ijtc-1278	112	39	's	's	PART
ijtc-1278	112	40	health	health	NOUN
ijtc-1278	112	41	and	and	CCONJ
ijtc-1278	112	42	other	other	ADJ
ijtc-1278	112	43	consumer	consumer	NOUN
ijtc-1278	112	44	goods	good	NOUN
ijtc-1278	112	45	.	.	PUNCT
ijtc-1278	113	1	in	in	ADP
ijtc-1278	113	2	example	example	NOUN
ijtc-1278	113	3	,	,	PUNCT
ijtc-1278	113	4	the	the	DET
ijtc-1278	113	5	gender	gender	NOUN
ijtc-1278	113	6	tax	tax	NOUN
ijtc-1278	113	7	repeal	repeal	PROPN
ijtc-1278	113	8	act	act	NOUN
ijtc-1278	113	9	of	of	ADP
ijtc-1278	113	10	1995	1995	NUM
ijtc-1278	113	11	and	and	CCONJ
ijtc-1278	113	12	the	the	DET
ijtc-1278	113	13	improving	improve	VERB
ijtc-1278	113	14	diaper	diaper	NOUN
ijtc-1278	113	15	affordability	affordability	NOUN
ijtc-1278	113	16	act	act	NOUN
ijtc-1278	113	17	of	of	ADP
ijtc-1278	113	18	2023	2023	NUM
ijtc-1278	113	19	bill	bill	NOUN
ijtc-1278	113	20	.	.	PUNCT
ijtc-1278	114	1	the	the	DET
ijtc-1278	114	2	indonesian	indonesian	ADJ
ijtc-1278	114	3	government	government	NOUN
ijtc-1278	114	4	has	have	VERB
ijtc-1278	114	5	yet	yet	ADV
ijtc-1278	114	6	to	to	PART
ijtc-1278	114	7	address	address	VERB
ijtc-1278	114	8	the	the	DET
ijtc-1278	114	9	potential	potential	ADJ
ijtc-1278	114	10	impact	impact	NOUN
ijtc-1278	114	11	of	of	ADP
ijtc-1278	114	12	the	the	DET
ijtc-1278	114	13	so	so	ADV
ijtc-1278	114	14	-	-	PUNCT
ijtc-1278	114	15	called	call	VERB
ijtc-1278	114	16	"	"	PUNCT
ijtc-1278	114	17	pink	pink	ADJ
ijtc-1278	114	18	tax	tax	NOUN
ijtc-1278	114	19	"	"	PUNCT
ijtc-1278	114	20	on	on	ADP
ijtc-1278	114	21	consumption	consumption	NOUN
ijtc-1278	114	22	patterns	pattern	NOUN
ijtc-1278	114	23	and	and	CCONJ
ijtc-1278	114	24	the	the	DET
ijtc-1278	114	25	implicit	implicit	ADJ
ijtc-1278	114	26	gender	gender	NOUN
ijtc-1278	114	27	bias	bias	NOUN
ijtc-1278	114	28	inherent	inherent	ADJ
ijtc-1278	114	29	in	in	ADP
ijtc-1278	114	30	this	this	DET
ijtc-1278	114	31	phenomenon	phenomenon	NOUN
ijtc-1278	114	32	.	.	PUNCT
ijtc-1278	115	1	indonesia	indonesia	PROPN
ijtc-1278	115	2	may	may	AUX
ijtc-1278	115	3	wish	wish	VERB
ijtc-1278	115	4	to	to	PART
ijtc-1278	115	5	consider	consider	VERB
ijtc-1278	115	6	adopting	adopt	VERB
ijtc-1278	115	7	a	a	DET
ijtc-1278	115	8	similar	similar	ADJ
ijtc-1278	115	9	approach	approach	NOUN
ijtc-1278	115	10	to	to	ADP
ijtc-1278	115	11	that	that	PRON
ijtc-1278	115	12	taken	take	VERB
ijtc-1278	115	13	by	by	ADP
ijtc-1278	115	14	the	the	DET
ijtc-1278	115	15	united	united	PROPN
ijtc-1278	115	16	states	states	PROPN
ijtc-1278	115	17	with	with	ADP
ijtc-1278	115	18	regard	regard	NOUN
ijtc-1278	115	19	to	to	ADP
ijtc-1278	115	20	the	the	DET
ijtc-1278	115	21	exemption	exemption	NOUN
ijtc-1278	115	22	of	of	ADP
ijtc-1278	115	23	certain	certain	ADJ
ijtc-1278	115	24	items	item	NOUN
ijtc-1278	115	25	from	from	ADP
ijtc-1278	115	26	value	value	NOUN
ijtc-1278	115	27	-	-	PUNCT
ijtc-1278	115	28	added	add	VERB
ijtc-1278	115	29	tax	tax	NOUN
ijtc-1278	115	30	(	(	PUNCT
ijtc-1278	115	31	vat	vat	NOUN
ijtc-1278	115	32	)	)	PUNCT
ijtc-1278	115	33	.	.	PUNCT
ijtc-1278	116	1	this	this	PRON
ijtc-1278	116	2	could	could	AUX
ijtc-1278	116	3	potentially	potentially	ADV
ijtc-1278	116	4	include	include	VERB
ijtc-1278	116	5	items	item	NOUN
ijtc-1278	116	6	such	such	ADJ
ijtc-1278	116	7	as	as	ADP
ijtc-1278	116	8	diapers	diaper	NOUN
ijtc-1278	116	9	and	and	CCONJ
ijtc-1278	116	10	sanitary	sanitary	NOUN
ijtc-1278	116	11	napkins	napkin	NOUN
ijtc-1278	116	12	,	,	PUNCT
ijtc-1278	116	13	which	which	PRON
ijtc-1278	116	14	are	be	AUX
ijtc-1278	116	15	regarded	regard	VERB
ijtc-1278	116	16	as	as	ADP
ijtc-1278	116	17	being	be	AUX
ijtc-1278	116	18	among	among	ADP
ijtc-1278	116	19	the	the	DET
ijtc-1278	116	20	essentials	essential	NOUN
ijtc-1278	116	21	of	of	ADP
ijtc-1278	116	22	daily	daily	ADJ
ijtc-1278	116	23	living	living	NOUN
ijtc-1278	116	24	and	and	CCONJ
ijtc-1278	116	25	human	human	ADJ
ijtc-1278	116	26	rights	right	NOUN
ijtc-1278	116	27	(	(	PUNCT
ijtc-1278	116	28	babbar	babbar	PROPN
ijtc-1278	116	29	et	et	PROPN
ijtc-1278	116	30	al	al	PROPN
ijtc-1278	116	31	.	.	PROPN
ijtc-1278	116	32	,	,	PUNCT
ijtc-1278	116	33	2022	2022	NUM
ijtc-1278	116	34	;	;	PUNCT
ijtc-1278	116	35	smith	smith	PROPN
ijtc-1278	116	36	et	et	PROPN
ijtc-1278	116	37	al	al	PROPN
ijtc-1278	116	38	.	.	PROPN
ijtc-1278	116	39	,	,	PUNCT
ijtc-1278	116	40	2013	2013	NUM
ijtc-1278	116	41	)	)	PUNCT
ijtc-1278	116	42	.	.	PUNCT
ijtc-1278	117	1	7	7	X
ijtc-1278	117	2	.	.	X
ijtc-1278	117	3	taxation	taxation	NOUN
ijtc-1278	117	4	for	for	ADP
ijtc-1278	117	5	families	family	NOUN
ijtc-1278	117	6	in	in	ADP
ijtc-1278	117	7	the	the	DET
ijtc-1278	117	8	context	context	NOUN
ijtc-1278	117	9	of	of	ADP
ijtc-1278	117	10	a	a	DET
ijtc-1278	117	11	number	number	NOUN
ijtc-1278	117	12	of	of	ADP
ijtc-1278	117	13	women	woman	NOUN
ijtc-1278	117	14	performing	perform	VERB
ijtc-1278	117	15	multiple	multiple	ADJ
ijtc-1278	117	16	roles	role	NOUN
ijtc-1278	117	17	in	in	ADP
ijtc-1278	117	18	supporting	support	VERB
ijtc-1278	117	19	the	the	DET
ijtc-1278	117	20	economic	economic	ADJ
ijtc-1278	117	21	activities	activity	NOUN
ijtc-1278	117	22	of	of	ADP
ijtc-1278	117	23	their	their	PRON
ijtc-1278	117	24	households	household	NOUN
ijtc-1278	117	25	,	,	PUNCT
ijtc-1278	117	26	the	the	DET
ijtc-1278	117	27	majority	majority	NOUN
ijtc-1278	117	28	of	of	ADP
ijtc-1278	117	29	women	woman	NOUN
ijtc-1278	117	30	face	face	VERB
ijtc-1278	117	31	the	the	DET
ijtc-1278	117	32	challenge	challenge	NOUN
ijtc-1278	117	33	of	of	ADP
ijtc-1278	117	34	a	a	DET
ijtc-1278	117	35	higher	high	ADJ
ijtc-1278	117	36	marginal	marginal	ADJ
ijtc-1278	117	37	tax	tax	NOUN
ijtc-1278	117	38	rate	rate	NOUN
ijtc-1278	117	39	as	as	ADP
ijtc-1278	117	40	a	a	DET
ijtc-1278	117	41	second	second	ADJ
ijtc-1278	117	42	-	-	PUNCT
ijtc-1278	117	43	earner	earner	NOUN
ijtc-1278	117	44	in	in	ADP
ijtc-1278	117	45	a	a	DET
ijtc-1278	117	46	joint	joint	ADJ
ijtc-1278	117	47	-	-	PUNCT
ijtc-1278	117	48	taxation	taxation	NOUN
ijtc-1278	117	49	scheme	scheme	NOUN
ijtc-1278	117	50	,	,	PUNCT
ijtc-1278	117	51	as	as	SCONJ
ijtc-1278	117	52	oecd	oecd	PROPN
ijtc-1278	117	53	(	(	PUNCT
ijtc-1278	117	54	2024	2024	NUM
ijtc-1278	117	55	)	)	PUNCT
ijtc-1278	117	56	states	state	VERB
ijtc-1278	117	57	that	that	SCONJ
ijtc-1278	117	58	75	75	NUM
ijtc-1278	117	59	%	%	NOUN
ijtc-1278	117	60	of	of	ADP
ijtc-1278	117	61	secondearners	secondearner	NOUN
ijtc-1278	117	62	in	in	ADP
ijtc-1278	117	63	organization	organization	NOUN
ijtc-1278	117	64	for	for	ADP
ijtc-1278	117	65	economic	economic	ADJ
ijtc-1278	117	66	co	co	NOUN
ijtc-1278	117	67	-	-	NOUN
ijtc-1278	117	68	operation	operation	NOUN
ijtc-1278	117	69	and	and	CCONJ
ijtc-1278	117	70	development	development	NOUN
ijtc-1278	117	71	(	(	PUNCT
ijtc-1278	117	72	oecd	oecd	PROPN
ijtc-1278	117	73	)	)	PUNCT
ijtc-1278	117	74	member	member	NOUN
ijtc-1278	117	75	countries	country	NOUN
ijtc-1278	117	76	are	be	AUX
ijtc-1278	117	77	women	woman	NOUN
ijtc-1278	117	78	.	.	PUNCT
ijtc-1278	118	1	the	the	DET
ijtc-1278	118	2	majority	majority	NOUN
ijtc-1278	118	3	of	of	ADP
ijtc-1278	118	4	countries	country	NOUN
ijtc-1278	118	5	,	,	PUNCT
ijtc-1278	118	6	including	include	VERB
ijtc-1278	118	7	indonesia	indonesia	PROPN
ijtc-1278	118	8	,	,	PUNCT
ijtc-1278	118	9	have	have	VERB
ijtc-1278	118	10	an	an	DET
ijtc-1278	118	11	opt	opt	VERB
ijtc-1278	118	12	-	-	PUNCT
ijtc-1278	118	13	out	out	ADP
ijtc-1278	118	14	joint	joint	ADJ
ijtc-1278	118	15	taxation	taxation	NOUN
ijtc-1278	118	16	scheme	scheme	NOUN
ijtc-1278	118	17	that	that	PRON
ijtc-1278	118	18	categorizes	categorize	VERB
ijtc-1278	118	19	married	married	ADJ
ijtc-1278	118	20	women	woman	NOUN
ijtc-1278	118	21	as	as	ADP
ijtc-1278	118	22	a	a	DET
ijtc-1278	118	23	single	single	ADJ
ijtc-1278	118	24	entity	entity	NOUN
ijtc-1278	118	25	with	with	ADP
ijtc-1278	118	26	their	their	PRON
ijtc-1278	118	27	husbands	husband	NOUN
ijtc-1278	118	28	by	by	ADP
ijtc-1278	118	29	default	default	NOUN
ijtc-1278	118	30	.	.	PUNCT
ijtc-1278	119	1	in	in	ADP
ijtc-1278	119	2	contrast	contrast	NOUN
ijtc-1278	119	3	,	,	PUNCT
ijtc-1278	119	4	nepal	nepal	ADJ
ijtc-1278	119	5	employs	employ	VERB
ijtc-1278	119	6	an	an	DET
ijtc-1278	119	7	opt	opt	NOUN
ijtc-1278	119	8	-	-	PUNCT
ijtc-1278	119	9	in	in	ADP
ijtc-1278	119	10	joint	joint	ADJ
ijtc-1278	119	11	taxation	taxation	NOUN
ijtc-1278	119	12	scheme	scheme	NOUN
ijtc-1278	119	13	,	,	PUNCT
ijtc-1278	119	14	affording	afford	VERB
ijtc-1278	119	15	women	woman	NOUN
ijtc-1278	119	16	greater	great	ADJ
ijtc-1278	119	17	autonomy	autonomy	NOUN
ijtc-1278	119	18	in	in	ADP
ijtc-1278	119	19	financial	financial	ADJ
ijtc-1278	119	20	decisionmaking	decisionmaking	NOUN
ijtc-1278	119	21	and	and	CCONJ
ijtc-1278	119	22	the	the	DET
ijtc-1278	119	23	ability	ability	NOUN
ijtc-1278	119	24	to	to	PART
ijtc-1278	119	25	navigate	navigate	VERB
ijtc-1278	119	26	the	the	DET
ijtc-1278	119	27	higher	high	ADJ
ijtc-1278	119	28	marginal	marginal	ADJ
ijtc-1278	119	29	tax	tax	NOUN
ijtc-1278	119	30	rate	rate	NOUN
ijtc-1278	119	31	associated	associate	VERB
ijtc-1278	119	32	with	with	ADP
ijtc-1278	119	33	the	the	DET
ijtc-1278	119	34	progressive	progressive	ADJ
ijtc-1278	119	35	tax	tax	NOUN
ijtc-1278	119	36	structure	structure	NOUN
ijtc-1278	119	37	.	.	PUNCT
ijtc-1278	120	1	indonesia	indonesia	PROPN
ijtc-1278	120	2	may	may	AUX
ijtc-1278	120	3	benefit	benefit	VERB
ijtc-1278	120	4	from	from	ADP
ijtc-1278	120	5	adopting	adopt	VERB
ijtc-1278	120	6	an	an	DET
ijtc-1278	120	7	opt	opt	NOUN
ijtc-1278	120	8	-	-	PUNCT
ijtc-1278	120	9	in	in	ADP
ijtc-1278	120	10	joint	joint	ADJ
ijtc-1278	120	11	taxation	taxation	NOUN
ijtc-1278	120	12	system	system	NOUN
ijtc-1278	120	13	,	,	PUNCT
ijtc-1278	120	14	as	as	SCONJ
ijtc-1278	120	15	exemplified	exemplify	VERB
ijtc-1278	120	16	by	by	ADP
ijtc-1278	120	17	the	the	DET
ijtc-1278	120	18	approach	approach	NOUN
ijtc-1278	120	19	taken	take	VERB
ijtc-1278	120	20	in	in	ADP
ijtc-1278	120	21	nepal	nepal	ADJ
ijtc-1278	120	22	.	.	PUNCT
ijtc-1278	121	1	further	further	ADJ
ijtc-1278	121	2	research	research	NOUN
ijtc-1278	121	3	is	be	AUX
ijtc-1278	121	4	required	require	VERB
ijtc-1278	121	5	on	on	ADP
ijtc-1278	121	6	indonesia	indonesia	PROPN
ijtc-1278	121	7	's	's	PART
ijtc-1278	121	8	second	second	ADJ
ijtc-1278	121	9	-	-	PUNCT
ijtc-1278	121	10	earner	earner	NOUN
ijtc-1278	121	11	tax	tax	NOUN
ijtc-1278	121	12	wedge	wedge	NOUN
ijtc-1278	121	13	in	in	ADP
ijtc-1278	121	14	the	the	DET
ijtc-1278	121	15	context	context	NOUN
ijtc-1278	121	16	of	of	ADP
ijtc-1278	121	17	the	the	DET
ijtc-1278	121	18	latest	late	ADJ
ijtc-1278	121	19	regulatory	regulatory	ADJ
ijtc-1278	121	20	developments	development	NOUN
ijtc-1278	121	21	.	.	PUNCT
ijtc-1278	122	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	122	2	gender	gender	NOUN
ijtc-1278	122	3	-	-	PUNCT
ijtc-1278	122	4	based	base	VERB
ijtc-1278	122	5	taxation	taxation	NOUN
ijtc-1278	122	6	:	:	PUNCT
ijtc-1278	122	7	comparative	comparative	ADJ
ijtc-1278	122	8	lesson	lesson	NOUN
ijtc-1278	122	9	for	for	ADP
ijtc-1278	122	10	indonesia	indonesia	PROPN
ijtc-1278	122	11	from	from	ADP
ijtc-1278	122	12	singapore	singapore	PROPN
ijtc-1278	122	13	,	,	PUNCT
ijtc-1278	122	14	the	the	DET
ijtc-1278	122	15	united	united	PROPN
ijtc-1278	122	16	states	states	PROPN
ijtc-1278	122	17	,	,	PUNCT
ijtc-1278	122	18	and	and	CCONJ
ijtc-1278	122	19	nepal	nepal	ADJ
ijtc-1278	122	20	naury	naury	NOUN
ijtc-1278	122	21	and	and	CCONJ
ijtc-1278	122	22	haptari	haptari	NOUN
ijtc-1278	123	1	689	689	NUM
ijtc-1278	123	2	|	|	NOUN
ijtc-1278	123	3	ilomata	ilomata	PROPN
ijtc-1278	123	4	international	international	ADJ
ijtc-1278	123	5	journal	journal	NOUN
ijtc-1278	123	6	of	of	ADP
ijtc-1278	123	7	tax	tax	PROPN
ijtc-1278	123	8	&	&	CCONJ
ijtc-1278	123	9	accounting	accounting	PROPN
ijtc-1278	123	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	123	11	conclusion	conclusion	NOUN
ijtc-1278	123	12	the	the	DET
ijtc-1278	123	13	gender	gender	NOUN
ijtc-1278	123	14	gap	gap	NOUN
ijtc-1278	123	15	that	that	PRON
ijtc-1278	123	16	occurs	occur	VERB
ijtc-1278	123	17	in	in	ADP
ijtc-1278	123	18	social	social	ADJ
ijtc-1278	123	19	life	life	NOUN
ijtc-1278	123	20	,	,	PUNCT
ijtc-1278	123	21	especially	especially	ADV
ijtc-1278	123	22	for	for	ADP
ijtc-1278	123	23	women	woman	NOUN
ijtc-1278	123	24	,	,	PUNCT
ijtc-1278	123	25	is	be	AUX
ijtc-1278	123	26	a	a	DET
ijtc-1278	123	27	real	real	ADJ
ijtc-1278	123	28	problem	problem	NOUN
ijtc-1278	123	29	that	that	PRON
ijtc-1278	123	30	requires	require	VERB
ijtc-1278	123	31	the	the	DET
ijtc-1278	123	32	presence	presence	NOUN
ijtc-1278	123	33	of	of	ADP
ijtc-1278	123	34	the	the	DET
ijtc-1278	123	35	state	state	NOUN
ijtc-1278	123	36	to	to	PART
ijtc-1278	123	37	mediate	mediate	VERB
ijtc-1278	123	38	.	.	PUNCT
ijtc-1278	124	1	price	price	NOUN
ijtc-1278	124	2	disparities	disparity	NOUN
ijtc-1278	124	3	,	,	PUNCT
ijtc-1278	124	4	stereotypes	stereotype	NOUN
ijtc-1278	124	5	,	,	PUNCT
ijtc-1278	124	6	domestic	domestic	ADJ
ijtc-1278	124	7	job	job	NOUN
ijtc-1278	124	8	responsibilities	responsibility	NOUN
ijtc-1278	124	9	,	,	PUNCT
ijtc-1278	124	10	sexual	sexual	ADJ
ijtc-1278	124	11	and	and	CCONJ
ijtc-1278	124	12	domestic	domestic	ADJ
ijtc-1278	124	13	violence	violence	NOUN
ijtc-1278	124	14	,	,	PUNCT
ijtc-1278	124	15	wage	wage	NOUN
ijtc-1278	124	16	gaps	gap	NOUN
ijtc-1278	124	17	,	,	PUNCT
ijtc-1278	124	18	the	the	DET
ijtc-1278	124	19	choice	choice	NOUN
ijtc-1278	124	20	between	between	ADP
ijtc-1278	124	21	working	work	VERB
ijtc-1278	124	22	or	or	CCONJ
ijtc-1278	124	23	being	be	AUX
ijtc-1278	124	24	a	a	DET
ijtc-1278	124	25	housewife	housewife	NOUN
ijtc-1278	124	26	are	be	AUX
ijtc-1278	124	27	all	all	PRON
ijtc-1278	124	28	things	thing	NOUN
ijtc-1278	124	29	that	that	PRON
ijtc-1278	124	30	hinder	hinder	VERB
ijtc-1278	124	31	and	and	CCONJ
ijtc-1278	124	32	hinder	hinder	VERB
ijtc-1278	124	33	a	a	DET
ijtc-1278	124	34	woman	woman	NOUN
ijtc-1278	124	35	that	that	PRON
ijtc-1278	124	36	can	can	AUX
ijtc-1278	124	37	be	be	AUX
ijtc-1278	124	38	minimized	minimize	VERB
ijtc-1278	124	39	through	through	ADP
ijtc-1278	124	40	taxation	taxation	NOUN
ijtc-1278	124	41	and	and	CCONJ
ijtc-1278	124	42	budgeting	budgeting	NOUN
ijtc-1278	124	43	policies	policy	NOUN
ijtc-1278	124	44	that	that	PRON
ijtc-1278	124	45	use	use	VERB
ijtc-1278	124	46	a	a	DET
ijtc-1278	124	47	gender	gender	NOUN
ijtc-1278	124	48	perspective	perspective	NOUN
ijtc-1278	124	49	.	.	PUNCT
ijtc-1278	125	1	governments	government	NOUN
ijtc-1278	125	2	can	can	AUX
ijtc-1278	125	3	help	help	VERB
ijtc-1278	125	4	optimize	optimize	VERB
ijtc-1278	125	5	gender	gender	NOUN
ijtc-1278	125	6	equality	equality	NOUN
ijtc-1278	125	7	through	through	ADP
ijtc-1278	125	8	the	the	DET
ijtc-1278	125	9	use	use	NOUN
ijtc-1278	125	10	of	of	ADP
ijtc-1278	125	11	tax	tax	NOUN
ijtc-1278	125	12	and	and	CCONJ
ijtc-1278	125	13	budgeting	budgeting	NOUN
ijtc-1278	125	14	functions	function	NOUN
ijtc-1278	125	15	that	that	PRON
ijtc-1278	125	16	take	take	VERB
ijtc-1278	125	17	into	into	ADP
ijtc-1278	125	18	account	account	NOUN
ijtc-1278	125	19	the	the	DET
ijtc-1278	125	20	explicit	explicit	ADJ
ijtc-1278	125	21	and	and	CCONJ
ijtc-1278	125	22	implicit	implicit	ADJ
ijtc-1278	125	23	impact	impact	NOUN
ijtc-1278	125	24	of	of	ADP
ijtc-1278	125	25	taxation	taxation	NOUN
ijtc-1278	125	26	on	on	ADP
ijtc-1278	125	27	gender	gender	NOUN
ijtc-1278	125	28	.	.	PUNCT
ijtc-1278	126	1	this	this	PRON
ijtc-1278	126	2	is	be	AUX
ijtc-1278	126	3	called	call	VERB
ijtc-1278	126	4	gender	gender	NOUN
ijtc-1278	126	5	based	base	VERB
ijtc-1278	126	6	taxation	taxation	NOUN
ijtc-1278	126	7	.	.	PUNCT
ijtc-1278	127	1	singapore	singapore	PROPN
ijtc-1278	127	2	,	,	PUNCT
ijtc-1278	127	3	nepal	nepal	ADJ
ijtc-1278	127	4	,	,	PUNCT
ijtc-1278	127	5	and	and	CCONJ
ijtc-1278	127	6	the	the	DET
ijtc-1278	127	7	united	united	PROPN
ijtc-1278	127	8	states	states	PROPN
ijtc-1278	127	9	have	have	AUX
ijtc-1278	127	10	implemented	implement	VERB
ijtc-1278	127	11	a	a	DET
ijtc-1278	127	12	series	series	NOUN
ijtc-1278	127	13	of	of	ADP
ijtc-1278	127	14	policies	policy	NOUN
ijtc-1278	127	15	that	that	PRON
ijtc-1278	127	16	create	create	VERB
ijtc-1278	127	17	a	a	DET
ijtc-1278	127	18	more	more	ADV
ijtc-1278	127	19	welcoming	welcoming	ADJ
ijtc-1278	127	20	ecosystem	ecosystem	NOUN
ijtc-1278	127	21	for	for	SCONJ
ijtc-1278	127	22	women	woman	NOUN
ijtc-1278	127	23	to	to	PART
ijtc-1278	127	24	participate	participate	VERB
ijtc-1278	127	25	in	in	ADP
ijtc-1278	127	26	economic	economic	ADJ
ijtc-1278	127	27	activities	activity	NOUN
ijtc-1278	127	28	,	,	PUNCT
ijtc-1278	127	29	which	which	PRON
ijtc-1278	127	30	indonesia	indonesia	PROPN
ijtc-1278	127	31	can	can	AUX
ijtc-1278	127	32	use	use	VERB
ijtc-1278	127	33	as	as	ADP
ijtc-1278	127	34	an	an	DET
ijtc-1278	127	35	example	example	NOUN
ijtc-1278	127	36	in	in	ADP
ijtc-1278	127	37	designing	design	VERB
ijtc-1278	127	38	gender	gender	NOUN
ijtc-1278	127	39	based	base	VERB
ijtc-1278	127	40	taxation	taxation	NOUN
ijtc-1278	127	41	in	in	ADP
ijtc-1278	127	42	the	the	DET
ijtc-1278	127	43	future	future	NOUN
ijtc-1278	127	44	.	.	PUNCT
ijtc-1278	128	1	nevertheless	nevertheless	ADV
ijtc-1278	128	2	,	,	PUNCT
ijtc-1278	128	3	further	further	ADJ
ijtc-1278	128	4	research	research	NOUN
ijtc-1278	128	5	is	be	AUX
ijtc-1278	128	6	required	require	VERB
ijtc-1278	128	7	to	to	PART
ijtc-1278	128	8	assess	assess	VERB
ijtc-1278	128	9	the	the	DET
ijtc-1278	128	10	feasibility	feasibility	NOUN
ijtc-1278	128	11	of	of	ADP
ijtc-1278	128	12	implementing	implement	VERB
ijtc-1278	128	13	said	say	VERB
ijtc-1278	128	14	policies	policy	NOUN
ijtc-1278	128	15	in	in	ADP
ijtc-1278	128	16	the	the	DET
ijtc-1278	128	17	context	context	NOUN
ijtc-1278	128	18	of	of	ADP
ijtc-1278	128	19	indonesia	indonesia	PROPN
ijtc-1278	128	20	's	's	PART
ijtc-1278	128	21	socio	socio	NOUN
ijtc-1278	128	22	-	-	PUNCT
ijtc-1278	128	23	economic	economic	ADJ
ijtc-1278	128	24	conditions	condition	NOUN
ijtc-1278	128	25	.	.	PUNCT
ijtc-1278	129	1	reference	reference	NOUN
ijtc-1278	129	2	ajizah	ajizah	PROPN
ijtc-1278	129	3	,	,	PUNCT
ijtc-1278	129	4	n.	n.	PROPN
ijtc-1278	129	5	,	,	PUNCT
ijtc-1278	129	6	&	&	CCONJ
ijtc-1278	129	7	khomisah	khomisah	PROPN
ijtc-1278	129	8	,	,	PUNCT
ijtc-1278	129	9	k.	k.	PROPN
ijtc-1278	129	10	(	(	PUNCT
ijtc-1278	129	11	2021	2021	NUM
ijtc-1278	129	12	)	)	PUNCT
ijtc-1278	129	13	.	.	PUNCT
ijtc-1278	130	1	aktualisasi	aktualisasi	PROPN
ijtc-1278	130	2	perempuan	perempuan	PROPN
ijtc-1278	130	3	dalam	dalam	PROPN
ijtc-1278	130	4	ruang	ruang	PROPN
ijtc-1278	130	5	domestik	domestik	PROPN
ijtc-1278	130	6	dan	dan	PROPN
ijtc-1278	130	7	ruang	ruang	PROPN
ijtc-1278	130	8	publik	publik	PROPN
ijtc-1278	130	9	perspektif	perspektif	PROPN
ijtc-1278	130	10	sadar	sadar	PROPN
ijtc-1278	130	11	gender	gender	PROPN
ijtc-1278	130	12	.	.	PUNCT
ijtc-1278	131	1	az	az	PROPN
ijtc-1278	131	2	-	-	PUNCT
ijtc-1278	131	3	zahra	zahra	PROPN
ijtc-1278	131	4	:	:	PUNCT
ijtc-1278	131	5	journal	journal	NOUN
ijtc-1278	131	6	of	of	ADP
ijtc-1278	131	7	gender	gender	NOUN
ijtc-1278	131	8	and	and	CCONJ
ijtc-1278	131	9	family	family	NOUN
ijtc-1278	131	10	studies	study	NOUN
ijtc-1278	131	11	,	,	PUNCT
ijtc-1278	131	12	2(1	2(1	NUM
ijtc-1278	131	13	)	)	PUNCT
ijtc-1278	131	14	,	,	PUNCT
ijtc-1278	131	15	59–73	59–73	NUM
ijtc-1278	131	16	.	.	PUNCT
ijtc-1278	132	1	akmal	akmal	PROPN
ijtc-1278	132	2	,	,	PUNCT
ijtc-1278	132	3	m.	m.	NOUN
ijtc-1278	132	4	,	,	PUNCT
ijtc-1278	132	5	&	&	CCONJ
ijtc-1278	132	6	zulkifli	zulkifli	PROPN
ijtc-1278	132	7	,	,	PUNCT
ijtc-1278	132	8	z.	z.	PROPN
ijtc-1278	132	9	(	(	PUNCT
ijtc-1278	132	10	2017	2017	NUM
ijtc-1278	132	11	)	)	PUNCT
ijtc-1278	132	12	.	.	PUNCT
ijtc-1278	133	1	pengaruh	pengaruh	NOUN
ijtc-1278	133	2	pertumbuhan	pertumbuhan	NOUN
ijtc-1278	133	3	ekonomi	ekonomi	PROPN
ijtc-1278	133	4	,	,	PUNCT
ijtc-1278	133	5	belanja	belanja	ADJ
ijtc-1278	133	6	pemerintah	pemerintah	PROPN
ijtc-1278	133	7	,	,	PUNCT
ijtc-1278	133	8	indeks	indeks	PROPN
ijtc-1278	133	9	pembangunan	pembangunan	PROPN
ijtc-1278	133	10	manusia	manusia	PROPN
ijtc-1278	133	11	,	,	PUNCT
ijtc-1278	133	12	terhadap	terhadap	PROPN
ijtc-1278	133	13	partisipasi	partisipasi	PROPN
ijtc-1278	133	14	angkatan	angkatan	PROPN
ijtc-1278	133	15	kerja	kerja	PROPN
ijtc-1278	133	16	wanita	wanita	PROPN
ijtc-1278	133	17	di	di	PROPN
ijtc-1278	133	18	4	4	NUM
ijtc-1278	133	19	negara	negara	PROPN
ijtc-1278	133	20	asia	asia	PROPN
ijtc-1278	133	21	(	(	PUNCT
ijtc-1278	133	22	china	china	PROPN
ijtc-1278	133	23	,	,	PUNCT
ijtc-1278	133	24	singapura	singapura	PROPN
ijtc-1278	133	25	,	,	PUNCT
ijtc-1278	133	26	indonesia	indonesia	PROPN
ijtc-1278	133	27	,	,	PUNCT
ijtc-1278	133	28	korea	korea	PROPN
ijtc-1278	133	29	selatan	selatan	PROPN
ijtc-1278	133	30	)	)	PUNCT
ijtc-1278	133	31	.	.	PUNCT
ijtc-1278	134	1	jurnal	jurnal	ADJ
ijtc-1278	134	2	ilmiah	ilmiah	PROPN
ijtc-1278	134	3	mahasiswa	mahasiswa	PROPN
ijtc-1278	134	4	ekonomi	ekonomi	PROPN
ijtc-1278	134	5	pembangunan	pembangunan	PROPN
ijtc-1278	134	6	,	,	PUNCT
ijtc-1278	134	7	2(4	2(4	NUM
ijtc-1278	134	8	)	)	PUNCT
ijtc-1278	134	9	,	,	PUNCT
ijtc-1278	134	10	637–645	637–645	NUM
ijtc-1278	134	11	.	.	PUNCT
ijtc-1278	135	1	alesina	alesina	PROPN
ijtc-1278	135	2	,	,	PUNCT
ijtc-1278	135	3	a.	a.	NOUN
ijtc-1278	135	4	,	,	PUNCT
ijtc-1278	135	5	ichino	ichino	ADJ
ijtc-1278	135	6	,	,	PUNCT
ijtc-1278	135	7	a.	a.	NOUN
ijtc-1278	135	8	,	,	PUNCT
ijtc-1278	135	9	&	&	CCONJ
ijtc-1278	135	10	karabarbounis	karabarbounis	PROPN
ijtc-1278	135	11	,	,	PUNCT
ijtc-1278	135	12	l.	l.	PROPN
ijtc-1278	135	13	(	(	PUNCT
ijtc-1278	135	14	2011	2011	NUM
ijtc-1278	135	15	)	)	PUNCT
ijtc-1278	135	16	.	.	PUNCT
ijtc-1278	136	1	gender	gender	NOUN
ijtc-1278	136	2	-	-	PUNCT
ijtc-1278	136	3	based	base	VERB
ijtc-1278	136	4	taxation	taxation	NOUN
ijtc-1278	136	5	and	and	CCONJ
ijtc-1278	136	6	the	the	DET
ijtc-1278	136	7	division	division	NOUN
ijtc-1278	136	8	of	of	ADP
ijtc-1278	136	9	family	family	NOUN
ijtc-1278	136	10	chores	chore	NOUN
ijtc-1278	136	11	.	.	PUNCT
ijtc-1278	137	1	american	american	ADJ
ijtc-1278	137	2	economic	economic	ADJ
ijtc-1278	137	3	journal	journal	PROPN
ijtc-1278	137	4	:	:	PUNCT
ijtc-1278	137	5	economic	economic	ADJ
ijtc-1278	137	6	policy	policy	NOUN
ijtc-1278	137	7	,	,	PUNCT
ijtc-1278	137	8	3(2	3(2	NUM
ijtc-1278	137	9	)	)	PUNCT
ijtc-1278	137	10	,	,	PUNCT
ijtc-1278	137	11	1–40	1–40	PROPN
ijtc-1278	137	12	.	.	PUNCT
ijtc-1278	138	1	astudillo	astudillo	PROPN
ijtc-1278	138	2	,	,	PUNCT
ijtc-1278	138	3	k.	k.	PROPN
ijtc-1278	138	4	,	,	PUNCT
ijtc-1278	138	5	cibils	cibils	PROPN
ijtc-1278	138	6	,	,	PUNCT
ijtc-1278	138	7	v.	v.	PROPN
ijtc-1278	138	8	f.	f.	PROPN
ijtc-1278	138	9	,	,	PUNCT
ijtc-1278	138	10	pessino	pessino	NOUN
ijtc-1278	138	11	,	,	PUNCT
ijtc-1278	138	12	c.	c.	PROPN
ijtc-1278	138	13	,	,	PUNCT
ijtc-1278	138	14	&	&	CCONJ
ijtc-1278	138	15	rossignolo	rossignolo	PROPN
ijtc-1278	138	16	,	,	PUNCT
ijtc-1278	138	17	d.	d.	PROPN
ijtc-1278	138	18	(	(	PUNCT
ijtc-1278	138	19	2022	2022	NUM
ijtc-1278	138	20	)	)	PUNCT
ijtc-1278	138	21	.	.	PUNCT
ijtc-1278	139	1	making	make	VERB
ijtc-1278	139	2	the	the	DET
ijtc-1278	139	3	invisible	invisible	ADJ
ijtc-1278	139	4	visible	visible	NOUN
ijtc-1278	139	5	:	:	PUNCT
ijtc-1278	139	6	applying	apply	VERB
ijtc-1278	139	7	a	a	DET
ijtc-1278	139	8	gender	gender	NOUN
ijtc-1278	139	9	perspective	perspective	NOUN
ijtc-1278	139	10	to	to	PART
ijtc-1278	139	11	strengthen	strengthen	VERB
ijtc-1278	139	12	tax	tax	NOUN
ijtc-1278	139	13	policy	policy	NOUN
ijtc-1278	139	14	in	in	ADP
ijtc-1278	139	15	latin	latin	PROPN
ijtc-1278	139	16	america	america	PROPN
ijtc-1278	139	17	and	and	CCONJ
ijtc-1278	139	18	the	the	DET
ijtc-1278	139	19	caribbean	caribbean	PROPN
ijtc-1278	139	20	.	.	PUNCT
ijtc-1278	140	1	babbar	babbar	PROPN
ijtc-1278	140	2	,	,	PUNCT
ijtc-1278	140	3	k.	k.	PROPN
ijtc-1278	140	4	,	,	PUNCT
ijtc-1278	140	5	martin	martin	PROPN
ijtc-1278	140	6	,	,	PUNCT
ijtc-1278	140	7	j.	j.	PROPN
ijtc-1278	140	8	,	,	PUNCT
ijtc-1278	140	9	ruiz	ruiz	PROPN
ijtc-1278	140	10	,	,	PUNCT
ijtc-1278	140	11	j.	j.	PROPN
ijtc-1278	140	12	,	,	PUNCT
ijtc-1278	140	13	parray	parray	PROPN
ijtc-1278	140	14	,	,	PUNCT
ijtc-1278	140	15	a.	a.	NOUN
ijtc-1278	140	16	a.	a.	PROPN
ijtc-1278	140	17	,	,	PUNCT
ijtc-1278	140	18	&	&	CCONJ
ijtc-1278	140	19	sommer	sommer	NOUN
ijtc-1278	140	20	,	,	PUNCT
ijtc-1278	140	21	m.	m.	NOUN
ijtc-1278	140	22	(	(	PUNCT
ijtc-1278	140	23	2022	2022	NUM
ijtc-1278	140	24	)	)	PUNCT
ijtc-1278	140	25	.	.	PUNCT
ijtc-1278	141	1	menstrual	menstrual	ADJ
ijtc-1278	141	2	health	health	NOUN
ijtc-1278	141	3	is	be	AUX
ijtc-1278	141	4	a	a	DET
ijtc-1278	141	5	public	public	ADJ
ijtc-1278	141	6	health	health	NOUN
ijtc-1278	141	7	and	and	CCONJ
ijtc-1278	141	8	human	human	ADJ
ijtc-1278	141	9	rights	right	NOUN
ijtc-1278	141	10	issue	issue	NOUN
ijtc-1278	141	11	.	.	PUNCT
ijtc-1278	142	1	the	the	DET
ijtc-1278	142	2	lancet	lancet	PROPN
ijtc-1278	142	3	public	public	PROPN
ijtc-1278	142	4	health	health	NOUN
ijtc-1278	142	5	,	,	PUNCT
ijtc-1278	142	6	7(1	7(1	NUM
ijtc-1278	142	7	)	)	PUNCT
ijtc-1278	142	8	,	,	PUNCT
ijtc-1278	142	9	e10	e10	PROPN
ijtc-1278	142	10	–	–	PUNCT
ijtc-1278	142	11	e11	e11	NOUN
ijtc-1278	142	12	.	.	PUNCT
ijtc-1278	142	13	ferrant	ferrant	PROPN
ijtc-1278	142	14	,	,	PUNCT
ijtc-1278	142	15	g.	g.	PROPN
ijtc-1278	142	16	,	,	PUNCT
ijtc-1278	142	17	&	&	CCONJ
ijtc-1278	142	18	kolev	kolev	NOUN
ijtc-1278	142	19	,	,	PUNCT
ijtc-1278	142	20	a.	a.	NOUN
ijtc-1278	142	21	(	(	PUNCT
ijtc-1278	142	22	2016	2016	NUM
ijtc-1278	142	23	)	)	PUNCT
ijtc-1278	142	24	.	.	PUNCT
ijtc-1278	143	1	does	do	AUX
ijtc-1278	143	2	gender	gender	NOUN
ijtc-1278	143	3	discrimination	discrimination	NOUN
ijtc-1278	143	4	in	in	ADP
ijtc-1278	143	5	social	social	ADJ
ijtc-1278	143	6	institutions	institution	NOUN
ijtc-1278	143	7	matter	matter	VERB
ijtc-1278	143	8	for	for	ADP
ijtc-1278	143	9	long	long	ADJ
ijtc-1278	143	10	-	-	PUNCT
ijtc-1278	143	11	term	term	NOUN
ijtc-1278	143	12	growth	growth	NOUN
ijtc-1278	143	13	?	?	PUNCT
ijtc-1278	143	14	:	:	PUNCT
ijtc-1278	144	1	cross	cross	ADJ
ijtc-1278	144	2	-	-	ADJ
ijtc-1278	144	3	country	country	ADJ
ijtc-1278	144	4	evidence	evidence	NOUN
ijtc-1278	144	5	.	.	PUNCT
ijtc-1278	145	1	folbre	folbre	PROPN
ijtc-1278	145	2	,	,	PUNCT
ijtc-1278	145	3	n.	n.	PROPN
ijtc-1278	145	4	(	(	PUNCT
ijtc-1278	145	5	2018	2018	NUM
ijtc-1278	145	6	)	)	PUNCT
ijtc-1278	145	7	.	.	PUNCT
ijtc-1278	146	1	developing	develop	VERB
ijtc-1278	146	2	care	care	NOUN
ijtc-1278	146	3	:	:	PUNCT
ijtc-1278	146	4	recent	recent	ADJ
ijtc-1278	146	5	research	research	NOUN
ijtc-1278	146	6	on	on	ADP
ijtc-1278	146	7	the	the	DET
ijtc-1278	146	8	care	care	NOUN
ijtc-1278	146	9	economy	economy	NOUN
ijtc-1278	146	10	and	and	CCONJ
ijtc-1278	146	11	economic	economic	ADJ
ijtc-1278	146	12	development	development	NOUN
ijtc-1278	146	13	.	.	PUNCT
ijtc-1278	147	1	grown	grow	VERB
ijtc-1278	147	2	,	,	PUNCT
ijtc-1278	147	3	c.	c.	PROPN
ijtc-1278	147	4	,	,	PUNCT
ijtc-1278	147	5	&	&	CCONJ
ijtc-1278	147	6	mascagni	mascagni	PROPN
ijtc-1278	147	7	,	,	PUNCT
ijtc-1278	147	8	g.	g.	PROPN
ijtc-1278	147	9	(	(	PUNCT
ijtc-1278	147	10	2024	2024	NUM
ijtc-1278	147	11	)	)	PUNCT
ijtc-1278	147	12	.	.	PUNCT
ijtc-1278	148	1	towards	towards	ADP
ijtc-1278	148	2	gender	gender	NOUN
ijtc-1278	148	3	equality	equality	NOUN
ijtc-1278	148	4	in	in	ADP
ijtc-1278	148	5	tax	tax	NOUN
ijtc-1278	148	6	and	and	CCONJ
ijtc-1278	148	7	fiscal	fiscal	ADJ
ijtc-1278	148	8	systems	system	NOUN
ijtc-1278	148	9	:	:	PUNCT
ijtc-1278	148	10	moving	move	VERB
ijtc-1278	148	11	beyond	beyond	ADP
ijtc-1278	148	12	the	the	DET
ijtc-1278	148	13	implicit	implicit	ADJ
ijtc-1278	148	14	-	-	PUNCT
ijtc-1278	148	15	explicit	explicit	ADJ
ijtc-1278	148	16	bias	bias	NOUN
ijtc-1278	148	17	framework	framework	NOUN
ijtc-1278	148	18	.	.	PUNCT
ijtc-1278	149	1	harijadi	harijadi	NOUN
ijtc-1278	149	2	,	,	PUNCT
ijtc-1278	149	3	p.	p.	NOUN
ijtc-1278	149	4	(	(	PUNCT
ijtc-1278	149	5	2020	2020	NUM
ijtc-1278	149	6	)	)	PUNCT
ijtc-1278	149	7	.	.	PUNCT
ijtc-1278	150	1	analisis	analisis	PROPN
ijtc-1278	150	2	variabel	variabel	PROPN
ijtc-1278	150	3	yang	yang	PROPN
ijtc-1278	150	4	mempengaruhi	mempengaruhi	VERB
ijtc-1278	150	5	partisipasi	partisipasi	PROPN
ijtc-1278	150	6	tenaga	tenaga	PROPN
ijtc-1278	150	7	kerja	kerja	PROPN
ijtc-1278	150	8	wanita	wanita	PROPN
ijtc-1278	150	9	di	di	PROPN
ijtc-1278	150	10	indonesia	indonesia	PROPN
ijtc-1278	150	11	.	.	PUNCT
ijtc-1278	151	1	ekonis	ekonis	PROPN
ijtc-1278	151	2	:	:	PUNCT
ijtc-1278	151	3	jurnal	jurnal	ADJ
ijtc-1278	151	4	ekonomi	ekonomi	PROPN
ijtc-1278	151	5	dan	dan	PROPN
ijtc-1278	151	6	bisnis	bisnis	PROPN
ijtc-1278	151	7	,	,	PUNCT
ijtc-1278	151	8	22(2	22(2	NUM
ijtc-1278	151	9	)	)	PUNCT
ijtc-1278	151	10	.	.	PUNCT
ijtc-1278	152	1	kotler	kotler	PROPN
ijtc-1278	152	2	,	,	PUNCT
ijtc-1278	152	3	p.	p.	PROPN
ijtc-1278	152	4	,	,	PUNCT
ijtc-1278	152	5	&	&	CCONJ
ijtc-1278	152	6	keller	keller	PROPN
ijtc-1278	152	7	,	,	PUNCT
ijtc-1278	152	8	k.	k.	PROPN
ijtc-1278	152	9	l.	l.	PROPN
ijtc-1278	152	10	(	(	PUNCT
ijtc-1278	152	11	2006	2006	NUM
ijtc-1278	152	12	)	)	PUNCT
ijtc-1278	152	13	.	.	PUNCT
ijtc-1278	153	1	dirección	dirección	PROPN
ijtc-1278	153	2	de	de	X
ijtc-1278	153	3	marketing	marketing	PROPN
ijtc-1278	153	4	.	.	PUNCT
ijtc-1278	154	1	pearson	pearson	PROPN
ijtc-1278	154	2	educación	educación	PROPN
ijtc-1278	154	3	.	.	PUNCT
ijtc-1278	155	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	155	2	gender	gender	NOUN
ijtc-1278	155	3	-	-	PUNCT
ijtc-1278	155	4	based	base	VERB
ijtc-1278	155	5	taxation	taxation	NOUN
ijtc-1278	155	6	:	:	PUNCT
ijtc-1278	155	7	comparative	comparative	ADJ
ijtc-1278	155	8	lesson	lesson	NOUN
ijtc-1278	155	9	for	for	ADP
ijtc-1278	155	10	indonesia	indonesia	PROPN
ijtc-1278	155	11	from	from	ADP
ijtc-1278	155	12	singapore	singapore	PROPN
ijtc-1278	155	13	,	,	PUNCT
ijtc-1278	155	14	the	the	DET
ijtc-1278	155	15	united	united	PROPN
ijtc-1278	155	16	states	states	PROPN
ijtc-1278	155	17	,	,	PUNCT
ijtc-1278	155	18	and	and	CCONJ
ijtc-1278	155	19	nepal	nepal	ADJ
ijtc-1278	155	20	naury	naury	NOUN
ijtc-1278	155	21	and	and	CCONJ
ijtc-1278	155	22	haptari	haptari	NOUN
ijtc-1278	155	23	690	690	NUM
ijtc-1278	155	24	|	|	ADV
ijtc-1278	155	25	ilomata	ilomata	PROPN
ijtc-1278	155	26	international	international	ADJ
ijtc-1278	155	27	journal	journal	NOUN
ijtc-1278	155	28	of	of	ADP
ijtc-1278	155	29	tax	tax	PROPN
ijtc-1278	155	30	&	&	CCONJ
ijtc-1278	155	31	accounting	accounting	PROPN
ijtc-1278	155	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1278	155	33	la	la	X
ijtc-1278	155	34	ode	ode	PROPN
ijtc-1278	155	35	,	,	PUNCT
ijtc-1278	155	36	s.	s.	PROPN
ijtc-1278	155	37	(	(	PUNCT
ijtc-1278	155	38	2021	2021	NUM
ijtc-1278	155	39	)	)	PUNCT
ijtc-1278	155	40	.	.	PUNCT
ijtc-1278	156	1	analisis	analisis	ADJ
ijtc-1278	156	2	sosial	sosial	PROPN
ijtc-1278	156	3	budaya	budaya	PROPN
ijtc-1278	156	4	terhadap	terhadap	PROPN
ijtc-1278	156	5	partisipasi	partisipasi	PROPN
ijtc-1278	156	6	angkatan	angkatan	PROPN
ijtc-1278	156	7	kerja	kerja	PROPN
ijtc-1278	156	8	wanita	wanita	PROPN
ijtc-1278	156	9	dalam	dalam	PROPN
ijtc-1278	156	10	meningkatkan	meningkatkan	PROPN
ijtc-1278	156	11	kesejahteraan	kesejahteraan	PROPN
ijtc-1278	156	12	keluarga	keluarga	PROPN
ijtc-1278	156	13	.	.	PUNCT
ijtc-1278	157	1	jurnal	jurnal	ADJ
ijtc-1278	157	2	ekonomi	ekonomi	PROPN
ijtc-1278	157	3	,	,	PUNCT
ijtc-1278	157	4	sosial	sosial	PROPN
ijtc-1278	157	5	&	&	CCONJ
ijtc-1278	157	6	humaniora	humaniora	PROPN
ijtc-1278	157	7	,	,	PUNCT
ijtc-1278	157	8	3(01	3(01	NUM
ijtc-1278	157	9	)	)	PUNCT
ijtc-1278	157	10	,	,	PUNCT
ijtc-1278	157	11	147–157	147–157	NUM
ijtc-1278	157	12	.	.	PUNCT
ijtc-1278	158	1	meier	meier	PROPN
ijtc-1278	158	2	,	,	PUNCT
ijtc-1278	158	3	v.	v.	PROPN
ijtc-1278	158	4	,	,	PUNCT
ijtc-1278	158	5	&	&	CCONJ
ijtc-1278	158	6	rainer	rainer	PROPN
ijtc-1278	158	7	,	,	PUNCT
ijtc-1278	158	8	h.	h.	PROPN
ijtc-1278	158	9	(	(	PUNCT
ijtc-1278	158	10	2015	2015	NUM
ijtc-1278	158	11	)	)	PUNCT
ijtc-1278	158	12	.	.	PUNCT
ijtc-1278	159	1	pigou	pigou	NOUN
ijtc-1278	159	2	meets	meet	VERB
ijtc-1278	159	3	ramsey	ramsey	NOUN
ijtc-1278	159	4	:	:	PUNCT
ijtc-1278	159	5	gender	gender	NOUN
ijtc-1278	159	6	-	-	PUNCT
ijtc-1278	159	7	based	base	VERB
ijtc-1278	159	8	taxation	taxation	NOUN
ijtc-1278	159	9	with	with	ADP
ijtc-1278	159	10	non	non	ADJ
ijtc-1278	159	11	-	-	ADJ
ijtc-1278	159	12	cooperative	cooperative	ADJ
ijtc-1278	159	13	couples	couple	NOUN
ijtc-1278	159	14	.	.	PUNCT
ijtc-1278	160	1	european	european	ADJ
ijtc-1278	160	2	economic	economic	PROPN
ijtc-1278	160	3	review	review	PROPN
ijtc-1278	160	4	,	,	PUNCT
ijtc-1278	160	5	77	77	NUM
ijtc-1278	160	6	,	,	PUNCT
ijtc-1278	160	7	28–46	28–46	NUM
ijtc-1278	160	8	.	.	PUNCT
ijtc-1278	161	1	niesten	niesten	NOUN
ijtc-1278	161	2	,	,	PUNCT
ijtc-1278	161	3	h.	h.	PROPN
ijtc-1278	161	4	(	(	PUNCT
ijtc-1278	161	5	2023	2023	NUM
ijtc-1278	161	6	)	)	PUNCT
ijtc-1278	161	7	.	.	PUNCT
ijtc-1278	162	1	taxation	taxation	NOUN
ijtc-1278	162	2	and	and	CCONJ
ijtc-1278	162	3	gender	gender	NOUN
ijtc-1278	162	4	in	in	ADP
ijtc-1278	162	5	asia	asia	PROPN
ijtc-1278	162	6	and	and	CCONJ
ijtc-1278	162	7	the	the	DET
ijtc-1278	162	8	pacific	pacific	PROPN
ijtc-1278	162	9	:	:	PUNCT
ijtc-1278	162	10	a	a	DET
ijtc-1278	162	11	review	review	NOUN
ijtc-1278	162	12	of	of	ADP
ijtc-1278	162	13	gender	gender	NOUN
ijtc-1278	162	14	equality	equality	NOUN
ijtc-1278	162	15	provisions	provision	NOUN
ijtc-1278	162	16	in	in	ADP
ijtc-1278	162	17	fiscal	fiscal	ADJ
ijtc-1278	162	18	legal	legal	ADJ
ijtc-1278	162	19	frameworks	framework	NOUN
ijtc-1278	162	20	.	.	PUNCT
ijtc-1278	163	1	https://doi.org/http://dx.doi.org/10.22617/wps230271-2	https://doi.org/http://dx.doi.org/10.22617/wps230271-2	ADJ
ijtc-1278	163	2	oecd	oecd	PROPN
ijtc-1278	163	3	.	.	PUNCT
ijtc-1278	163	4	(	(	PUNCT
ijtc-1278	163	5	2022	2022	NUM
ijtc-1278	163	6	)	)	PUNCT
ijtc-1278	163	7	.	.	PUNCT
ijtc-1278	164	1	tax	tax	NOUN
ijtc-1278	164	2	policy	policy	NOUN
ijtc-1278	164	3	and	and	CCONJ
ijtc-1278	164	4	gender	gender	NOUN
ijtc-1278	164	5	equality	equality	NOUN
ijtc-1278	164	6	 	 	SPACE
ijtc-1278	164	7	:	:	PUNCT
ijtc-1278	164	8	a	a	DET
ijtc-1278	164	9	stocktake	stocktake	NOUN
ijtc-1278	164	10	of	of	ADP
ijtc-1278	164	11	country	country	NOUN
ijtc-1278	164	12	approaches	approach	NOUN
ijtc-1278	164	13	.	.	PUNCT
ijtc-1278	165	1	oecd	oecd	PROPN
ijtc-1278	165	2	publishing	publishing	NOUN
ijtc-1278	165	3	.	.	PUNCT
ijtc-1278	166	1	https://doi.org/10.1787/b8177aea-en	https://doi.org/10.1787/b8177aea-en	NUM
ijtc-1278	166	2	oecd	oecd	PROPN
ijtc-1278	166	3	.	.	PUNCT
ijtc-1278	166	4	(	(	PUNCT
ijtc-1278	166	5	2024	2024	NUM
ijtc-1278	166	6	)	)	PUNCT
ijtc-1278	166	7	.	.	PUNCT
ijtc-1278	167	1	taxing	tax	VERB
ijtc-1278	167	2	wages	wage	NOUN
ijtc-1278	167	3	2024	2024	NUM
ijtc-1278	167	4	:	:	PUNCT
ijtc-1278	167	5	 	 	SPACE
ijtc-1278	167	6	:	:	PUNCT
ijtc-1278	167	7	tax	tax	NOUN
ijtc-1278	167	8	and	and	CCONJ
ijtc-1278	167	9	gender	gender	NOUN
ijtc-1278	167	10	through	through	ADP
ijtc-1278	167	11	the	the	DET
ijtc-1278	167	12	lens	lens	NOUN
ijtc-1278	167	13	of	of	ADP
ijtc-1278	167	14	the	the	DET
ijtc-1278	167	15	second	second	ADJ
ijtc-1278	167	16	earner	earner	NOUN
ijtc-1278	167	17	.	.	PUNCT
ijtc-1278	168	1	oecd	oecd	PROPN
ijtc-1278	168	2	publishing	publishing	NOUN
ijtc-1278	168	3	.	.	PUNCT
ijtc-1278	169	1	https://doi.org/10.1787/dbcbac85-en	https://doi.org/10.1787/dbcbac85-en	ADJ
ijtc-1278	169	2	rakhmawati	rakhmawati	NOUN
ijtc-1278	169	3	,	,	PUNCT
ijtc-1278	169	4	a.	a.	PROPN
ijtc-1278	169	5	,	,	PUNCT
ijtc-1278	169	6	&	&	CCONJ
ijtc-1278	169	7	rani	rani	PROPN
ijtc-1278	169	8	,	,	PUNCT
ijtc-1278	169	9	s.	s.	PROPN
ijtc-1278	169	10	(	(	PUNCT
ijtc-1278	169	11	2022	2022	NUM
ijtc-1278	169	12	)	)	PUNCT
ijtc-1278	169	13	.	.	PUNCT
ijtc-1278	170	1	diskriminasi	diskriminasi	PROPN
ijtc-1278	170	2	harga	harga	PROPN
ijtc-1278	170	3	berdasarkan	berdasarkan	PROPN
ijtc-1278	170	4	gender	gender	NOUN
ijtc-1278	170	5	:	:	PUNCT
ijtc-1278	170	6	produk	produk	PROPN
ijtc-1278	170	7	di	di	PROPN
ijtc-1278	170	8	indonesia	indonesia	PROPN
ijtc-1278	170	9	.	.	PUNCT
ijtc-1278	171	1	jurnal	jurnal	PROPN
ijtc-1278	171	2	riset	riset	PROPN
ijtc-1278	171	3	akuntansi	akuntansi	PROPN
ijtc-1278	171	4	tridinanti	tridinanti	PROPN
ijtc-1278	171	5	(	(	PUNCT
ijtc-1278	171	6	jurnal	jurnal	ADJ
ijtc-1278	171	7	ratri	ratri	NOUN
ijtc-1278	171	8	)	)	PUNCT
ijtc-1278	171	9	,	,	PUNCT
ijtc-1278	171	10	4(1	4(1	NUM
ijtc-1278	171	11	)	)	PUNCT
ijtc-1278	171	12	.	.	PUNCT
ijtc-1278	172	1	ramsey	ramsey	PROPN
ijtc-1278	172	2	,	,	PUNCT
ijtc-1278	172	3	f.	f.	PROPN
ijtc-1278	172	4	p.	p.	PROPN
ijtc-1278	172	5	(	(	PUNCT
ijtc-1278	172	6	1927	1927	NUM
ijtc-1278	172	7	)	)	PUNCT
ijtc-1278	172	8	.	.	PUNCT
ijtc-1278	173	1	a	a	DET
ijtc-1278	173	2	contribution	contribution	NOUN
ijtc-1278	173	3	to	to	ADP
ijtc-1278	173	4	the	the	DET
ijtc-1278	173	5	theory	theory	NOUN
ijtc-1278	173	6	of	of	ADP
ijtc-1278	173	7	taxation	taxation	NOUN
ijtc-1278	173	8	.	.	PUNCT
ijtc-1278	174	1	the	the	DET
ijtc-1278	174	2	economic	economic	ADJ
ijtc-1278	174	3	journal	journal	NOUN
ijtc-1278	174	4	,	,	PUNCT
ijtc-1278	174	5	37(145	37(145	NOUN
ijtc-1278	174	6	)	)	PUNCT
ijtc-1278	174	7	,	,	PUNCT
ijtc-1278	174	8	47	47	NUM
ijtc-1278	174	9	–	–	SYM
ijtc-1278	174	10	61	61	NUM
ijtc-1278	174	11	.	.	PUNCT
ijtc-1278	174	12	sari	sari	NOUN
ijtc-1278	174	13	,	,	PUNCT
ijtc-1278	174	14	c.	c.	PROPN
ijtc-1278	174	15	p.	p.	PROPN
ijtc-1278	174	16	(	(	PUNCT
ijtc-1278	174	17	2021	2021	NUM
ijtc-1278	174	18	)	)	PUNCT
ijtc-1278	174	19	.	.	PUNCT
ijtc-1278	175	1	gender	gender	NOUN
ijtc-1278	175	2	inequality	inequality	PROPN
ijtc-1278	175	3	:	:	PUNCT
ijtc-1278	175	4	dampaknya	dampaknya	PROPN
ijtc-1278	175	5	terhadap	terhadap	PROPN
ijtc-1278	175	6	pendapatan	pendapatan	PROPN
ijtc-1278	175	7	per	per	ADP
ijtc-1278	175	8	kapita	kapita	PROPN
ijtc-1278	175	9	(	(	PUNCT
ijtc-1278	175	10	studi	studi	PROPN
ijtc-1278	175	11	kasus	kasus	PROPN
ijtc-1278	175	12	33	33	NUM
ijtc-1278	175	13	provinsi	provinsi	PROPN
ijtc-1278	175	14	di	di	PROPN
ijtc-1278	175	15	indonesia	indonesia	PROPN
ijtc-1278	175	16	2011	2011	NUM
ijtc-1278	175	17	-	-	SYM
ijtc-1278	175	18	2019	2019	NUM
ijtc-1278	175	19	)	)	PUNCT
ijtc-1278	175	20	.	.	PUNCT
ijtc-1278	176	1	jurnal	jurnal	ADJ
ijtc-1278	176	2	ekonomi	ekonomi	PROPN
ijtc-1278	176	3	dan	dan	PROPN
ijtc-1278	176	4	statistik	statistik	PROPN
ijtc-1278	176	5	indonesia	indonesia	PROPN
ijtc-1278	176	6	,	,	PUNCT
ijtc-1278	176	7	1(1	1(1	NUM
ijtc-1278	176	8	)	)	PUNCT
ijtc-1278	176	9	,	,	PUNCT
ijtc-1278	176	10	47–52	47–52	NUM
ijtc-1278	176	11	.	.	PUNCT
ijtc-1278	176	12	schaner	schaner	PROPN
ijtc-1278	176	13	,	,	PUNCT
ijtc-1278	176	14	s.	s.	PROPN
ijtc-1278	176	15	,	,	PUNCT
ijtc-1278	176	16	&	&	CCONJ
ijtc-1278	176	17	das	das	PROPN
ijtc-1278	176	18	,	,	PUNCT
ijtc-1278	176	19	s.	s.	PROPN
ijtc-1278	176	20	(	(	PUNCT
ijtc-1278	176	21	2016	2016	NUM
ijtc-1278	176	22	)	)	PUNCT
ijtc-1278	176	23	.	.	PUNCT
ijtc-1278	177	1	female	female	ADJ
ijtc-1278	177	2	labor	labor	NOUN
ijtc-1278	177	3	force	force	NOUN
ijtc-1278	177	4	participation	participation	NOUN
ijtc-1278	177	5	in	in	ADP
ijtc-1278	177	6	asia	asia	PROPN
ijtc-1278	177	7	:	:	PUNCT
ijtc-1278	177	8	indonesia	indonesia	PROPN
ijtc-1278	177	9	country	country	PROPN
ijtc-1278	177	10	study	study	PROPN
ijtc-1278	177	11	.	.	PUNCT
ijtc-1278	178	1	asian	asian	PROPN
ijtc-1278	178	2	development	development	PROPN
ijtc-1278	178	3	bank	bank	PROPN
ijtc-1278	178	4	economics	economics	PROPN
ijtc-1278	178	5	working	working	PROPN
ijtc-1278	178	6	paper	paper	NOUN
ijtc-1278	178	7	series	series	NOUN
ijtc-1278	178	8	,	,	PUNCT
ijtc-1278	178	9	474	474	NUM
ijtc-1278	178	10	.	.	PUNCT
ijtc-1278	179	1	setyonaluri	setyonaluri	PROPN
ijtc-1278	179	2	,	,	PUNCT
ijtc-1278	179	3	d.	d.	PROPN
ijtc-1278	179	4	,	,	PUNCT
ijtc-1278	179	5	nasution	nasution	PROPN
ijtc-1278	179	6	,	,	PUNCT
ijtc-1278	179	7	g.	g.	PROPN
ijtc-1278	179	8	,	,	PUNCT
ijtc-1278	179	9	ayunisa	ayunisa	PROPN
ijtc-1278	179	10	,	,	PUNCT
ijtc-1278	179	11	f.	f.	PROPN
ijtc-1278	179	12	,	,	PUNCT
ijtc-1278	179	13	kharistiyanti	kharistiyanti	PROPN
ijtc-1278	179	14	,	,	PUNCT
ijtc-1278	179	15	a.	a.	PROPN
ijtc-1278	179	16	,	,	PUNCT
ijtc-1278	179	17	&	&	CCONJ
ijtc-1278	179	18	sulistya	sulistya	PROPN
ijtc-1278	179	19	,	,	PUNCT
ijtc-1278	179	20	f.	f.	PROPN
ijtc-1278	179	21	(	(	PUNCT
ijtc-1278	179	22	2021	2021	NUM
ijtc-1278	179	23	)	)	PUNCT
ijtc-1278	179	24	.	.	PUNCT
ijtc-1278	180	1	social	social	ADJ
ijtc-1278	180	2	norms	norm	NOUN
ijtc-1278	180	3	and	and	CCONJ
ijtc-1278	180	4	women	woman	NOUN
ijtc-1278	180	5	’s	’s	PART
ijtc-1278	180	6	economic	economic	ADJ
ijtc-1278	180	7	participation	participation	NOUN
ijtc-1278	180	8	in	in	ADP
ijtc-1278	180	9	indonesia	indonesia	PROPN
ijtc-1278	180	10	.	.	PUNCT
ijtc-1278	181	1	jakarta	jakarta	PROPN
ijtc-1278	181	2	:	:	PUNCT
ijtc-1278	182	1	lembaga	lembaga	PROPN
ijtc-1278	182	2	demografi	demografi	PROPN
ijtc-1278	182	3	faculty	faculty	NOUN
ijtc-1278	182	4	of	of	ADP
ijtc-1278	182	5	economics	economic	NOUN
ijtc-1278	182	6	and	and	CCONJ
ijtc-1278	182	7	business	business	NOUN
ijtc-1278	182	8	universitas	universita	NOUN
ijtc-1278	182	9	indonesia	indonesia	PROPN
ijtc-1278	182	10	.	.	PUNCT
ijtc-1278	183	1	shari	shari	PROPN
ijtc-1278	183	2	,	,	PUNCT
ijtc-1278	183	3	r.	r.	PROPN
ijtc-1278	183	4	m.	m.	PROPN
ijtc-1278	183	5	,	,	PUNCT
ijtc-1278	183	6	&	&	CCONJ
ijtc-1278	183	7	abubakar	abubakar	PROPN
ijtc-1278	183	8	,	,	PUNCT
ijtc-1278	183	9	j.	j.	PROPN
ijtc-1278	183	10	(	(	PUNCT
ijtc-1278	183	11	2022	2022	NUM
ijtc-1278	183	12	)	)	PUNCT
ijtc-1278	183	13	.	.	PUNCT
ijtc-1278	184	1	pengaruh	pengaruh	NOUN
ijtc-1278	184	2	pertumbuhan	pertumbuhan	NOUN
ijtc-1278	184	3	penduduk	penduduk	NOUN
ijtc-1278	184	4	,	,	PUNCT
ijtc-1278	184	5	angka	angka	PROPN
ijtc-1278	184	6	partisipasi	partisipasi	NOUN
ijtc-1278	184	7	sekolah	sekolah	PROPN
ijtc-1278	184	8	dan	dan	PROPN
ijtc-1278	184	9	tingkat	tingkat	PROPN
ijtc-1278	184	10	partisipasi	partisipasi	PROPN
ijtc-1278	184	11	angkatan	angkatan	PROPN
ijtc-1278	184	12	kerja	kerja	PROPN
ijtc-1278	184	13	terhadap	terhadap	PROPN
ijtc-1278	184	14	pertumbuhan	pertumbuhan	PROPN
ijtc-1278	184	15	ekonomi	ekonomi	PROPN
ijtc-1278	184	16	pada	pada	PROPN
ijtc-1278	184	17	5	5	NUM
ijtc-1278	184	18	provinsi	provinsi	PROPN
ijtc-1278	184	19	di	di	X
ijtc-1278	184	20	indonesia	indonesia	PROPN
ijtc-1278	184	21	.	.	PUNCT
ijtc-1278	185	1	jurnal	jurnal	PROPN
ijtc-1278	185	2	ekonomi	ekonomi	PROPN
ijtc-1278	185	3	regional	regional	PROPN
ijtc-1278	185	4	unimal	unimal	ADJ
ijtc-1278	185	5	,	,	PUNCT
ijtc-1278	185	6	5(2	5(2	NUM
ijtc-1278	185	7	)	)	PUNCT
ijtc-1278	185	8	,	,	PUNCT
ijtc-1278	185	9	20–32	20–32	NUM
ijtc-1278	185	10	.	.	PUNCT
ijtc-1278	186	1	smith	smith	PROPN
ijtc-1278	186	2	,	,	PUNCT
ijtc-1278	186	3	m.	m.	NOUN
ijtc-1278	186	4	v	v	PROPN
ijtc-1278	186	5	,	,	PUNCT
ijtc-1278	186	6	kruse	kruse	PROPN
ijtc-1278	186	7	,	,	PUNCT
ijtc-1278	186	8	a.	a.	PROPN
ijtc-1278	186	9	,	,	PUNCT
ijtc-1278	186	10	weir	weir	PROPN
ijtc-1278	186	11	,	,	PUNCT
ijtc-1278	186	12	a.	a.	PROPN
ijtc-1278	186	13	,	,	PUNCT
ijtc-1278	186	14	&	&	CCONJ
ijtc-1278	186	15	goldblum	goldblum	PROPN
ijtc-1278	186	16	,	,	PUNCT
ijtc-1278	186	17	j.	j.	PROPN
ijtc-1278	186	18	(	(	PUNCT
ijtc-1278	186	19	2013	2013	NUM
ijtc-1278	186	20	)	)	PUNCT
ijtc-1278	186	21	.	.	PUNCT
ijtc-1278	187	1	diaper	diaper	NOUN
ijtc-1278	187	2	need	need	NOUN
ijtc-1278	187	3	and	and	CCONJ
ijtc-1278	187	4	its	its	PRON
ijtc-1278	187	5	impact	impact	NOUN
ijtc-1278	187	6	on	on	ADP
ijtc-1278	187	7	child	child	NOUN
ijtc-1278	187	8	health	health	NOUN
ijtc-1278	187	9	.	.	PUNCT
ijtc-1278	188	1	pediatrics	pediatric	NOUN
ijtc-1278	188	2	,	,	PUNCT
ijtc-1278	188	3	132(2	132(2	NUM
ijtc-1278	188	4	)	)	PUNCT
ijtc-1278	188	5	,	,	PUNCT
ijtc-1278	188	6	253–259	253–259	NUM
ijtc-1278	188	7	.	.	PUNCT
ijtc-1278	189	1	solow	solow	PROPN
ijtc-1278	189	2	,	,	PUNCT
ijtc-1278	189	3	r.	r.	PROPN
ijtc-1278	189	4	m.	m.	PROPN
ijtc-1278	189	5	(	(	PUNCT
ijtc-1278	189	6	1956	1956	NUM
ijtc-1278	189	7	)	)	PUNCT
ijtc-1278	189	8	.	.	PUNCT
ijtc-1278	190	1	a	a	DET
ijtc-1278	190	2	contribution	contribution	NOUN
ijtc-1278	190	3	to	to	ADP
ijtc-1278	190	4	the	the	DET
ijtc-1278	190	5	theory	theory	NOUN
ijtc-1278	190	6	of	of	ADP
ijtc-1278	190	7	economic	economic	ADJ
ijtc-1278	190	8	growth	growth	NOUN
ijtc-1278	190	9	.	.	PUNCT
ijtc-1278	191	1	the	the	DET
ijtc-1278	191	2	quarterly	quarterly	ADJ
ijtc-1278	191	3	journal	journal	NOUN
ijtc-1278	191	4	of	of	ADP
ijtc-1278	191	5	economics	economic	NOUN
ijtc-1278	191	6	,	,	PUNCT
ijtc-1278	191	7	70(1	70(1	NOUN
ijtc-1278	191	8	)	)	PUNCT
ijtc-1278	191	9	,	,	PUNCT
ijtc-1278	191	10	65–94	65–94	NUM
ijtc-1278	191	11	.	.	PUNCT
ijtc-1278	192	1	stotsky	stotsky	PROPN
ijtc-1278	192	2	,	,	PUNCT
ijtc-1278	192	3	m.	m.	NOUN
ijtc-1278	192	4	j.	j.	PROPN
ijtc-1278	192	5	g.	g.	PROPN
ijtc-1278	192	6	(	(	PUNCT
ijtc-1278	192	7	1996	1996	NUM
ijtc-1278	192	8	)	)	PUNCT
ijtc-1278	192	9	.	.	PUNCT
ijtc-1278	193	1	gender	gender	NOUN
ijtc-1278	193	2	bias	bias	NOUN
ijtc-1278	193	3	in	in	ADP
ijtc-1278	193	4	tax	tax	NOUN
ijtc-1278	193	5	systems	system	NOUN
ijtc-1278	193	6	.	.	PUNCT
ijtc-1278	194	1	international	international	ADJ
ijtc-1278	194	2	monetary	monetary	ADJ
ijtc-1278	194	3	fund	fund	PROPN
ijtc-1278	194	4	.	.	PUNCT
ijtc-1278	195	1	susanto	susanto	PROPN
ijtc-1278	195	2	,	,	PUNCT
ijtc-1278	195	3	n.	n.	PROPN
ijtc-1278	195	4	h.	h.	PROPN
ijtc-1278	195	5	(	(	PUNCT
ijtc-1278	195	6	2015	2015	NUM
ijtc-1278	195	7	)	)	PUNCT
ijtc-1278	195	8	.	.	PUNCT
ijtc-1278	196	1	tantangan	tantangan	PROPN
ijtc-1278	196	2	mewujudkan	mewujudkan	PROPN
ijtc-1278	196	3	kesetaraan	kesetaraan	PROPN
ijtc-1278	196	4	gender	gender	PROPN
ijtc-1278	196	5	dalam	dalam	PROPN
ijtc-1278	196	6	budaya	budaya	PROPN
ijtc-1278	196	7	patriarki	patriarki	PROPN
ijtc-1278	196	8	.	.	PUNCT
ijtc-1278	197	1	muwazah	muwazah	PROPN
ijtc-1278	197	2	:	:	PUNCT
ijtc-1278	197	3	jurnal	jurnal	ADJ
ijtc-1278	197	4	kajian	kajian	ADJ
ijtc-1278	197	5	gender	gender	NOUN
ijtc-1278	197	6	,	,	PUNCT
ijtc-1278	197	7	7(2	7(2	NUM
ijtc-1278	197	8	)	)	PUNCT
ijtc-1278	197	9	,	,	PUNCT
ijtc-1278	197	10	120–130	120–130	NUM
ijtc-1278	197	11	.	.	PUNCT
ijtc-1278	197	12	tambunan	tambunan	NOUN
ijtc-1278	197	13	,	,	PUNCT
ijtc-1278	197	14	t.	t.	PROPN
ijtc-1278	197	15	t.	t.	PROPN
ijtc-1278	197	16	h.	h.	PROPN
ijtc-1278	197	17	(	(	PUNCT
ijtc-1278	197	18	2017	2017	NUM
ijtc-1278	197	19	)	)	PUNCT
ijtc-1278	197	20	.	.	PUNCT
ijtc-1278	198	1	women	woman	NOUN
ijtc-1278	198	2	entrepreneurs	entrepreneur	NOUN
ijtc-1278	198	3	in	in	ADP
ijtc-1278	198	4	mses	mses	PROPN
ijtc-1278	198	5	in	in	ADP
ijtc-1278	198	6	indonesia	indonesia	PROPN
ijtc-1278	198	7	:	:	PUNCT
ijtc-1278	198	8	their	their	PRON
ijtc-1278	198	9	motivations	motivation	NOUN
ijtc-1278	198	10	and	and	CCONJ
ijtc-1278	198	11	main	main	ADJ
ijtc-1278	198	12	constraints	constraint	NOUN
ijtc-1278	198	13	.	.	PUNCT
ijtc-1278	199	1	jwee	jwee	PROPN
ijtc-1278	199	2	,	,	PUNCT
ijtc-1278	199	3	1–2	1–2	NUM
ijtc-1278	199	4	,	,	PUNCT
ijtc-1278	199	5	56–86	56–86	NUM
ijtc-1278	199	6	.	.	PUNCT
ijtc-1278	200	1	tuwu	tuwu	PROPN
ijtc-1278	200	2	,	,	PUNCT
ijtc-1278	200	3	d.	d.	PROPN
ijtc-1278	200	4	(	(	PUNCT
ijtc-1278	200	5	2018	2018	NUM
ijtc-1278	200	6	)	)	PUNCT
ijtc-1278	200	7	.	.	PUNCT
ijtc-1278	201	1	peran	peran	PROPN
ijtc-1278	201	2	pekerja	pekerja	ADV
ijtc-1278	201	3	perempuan	perempuan	PROPN
ijtc-1278	202	1	dalam	dalam	PROPN
ijtc-1278	202	2	memenuhi	memenuhi	PROPN
ijtc-1278	202	3	ekonomi	ekonomi	PROPN
ijtc-1278	202	4	keluarga	keluarga	PROPN
ijtc-1278	202	5	:	:	PUNCT
ijtc-1278	202	6	dari	dari	PROPN
ijtc-1278	202	7	peran	peran	PROPN
ijtc-1278	202	8	domestik	domestik	PROPN
ijtc-1278	202	9	menuju	menuju	VERB
ijtc-1278	202	10	sektor	sektor	PROPN
ijtc-1278	202	11	publik	publik	PROPN
ijtc-1278	202	12	.	.	PUNCT
ijtc-1278	203	1	al	al	PROPN
ijtc-1278	203	2	-	-	PUNCT
ijtc-1278	203	3	izzah	izzah	NOUN
ijtc-1278	203	4	:	:	PUNCT
ijtc-1278	203	5	jurnal	jurnal	PROPN
ijtc-1278	203	6	hasil	hasil	PROPN
ijtc-1278	203	7	-	-	PUNCT
ijtc-1278	203	8	hasil	hasil	PROPN
ijtc-1278	203	9	penelitian	penelitian	NOUN
ijtc-1278	203	10	,	,	PUNCT
ijtc-1278	203	11	13(1	13(1	NUM
ijtc-1278	203	12	)	)	PUNCT
ijtc-1278	203	13	,	,	PUNCT
ijtc-1278	203	14	63–76	63–76	NOUN
ijtc-1278	203	15	.	.	PUNCT
ijtc-1278	204	1	wibowo	wibowo	PROPN
ijtc-1278	204	2	,	,	PUNCT
ijtc-1278	204	3	d.	d.	PROPN
ijtc-1278	204	4	e.	e.	PROPN
ijtc-1278	204	5	(	(	PUNCT
ijtc-1278	204	6	2011	2011	NUM
ijtc-1278	204	7	)	)	PUNCT
ijtc-1278	204	8	.	.	PUNCT
ijtc-1278	205	1	peran	peran	PROPN
ijtc-1278	205	2	ganda	ganda	PROPN
ijtc-1278	205	3	perempuan	perempuan	PROPN
ijtc-1278	205	4	dan	dan	PROPN
ijtc-1278	205	5	kesetaraan	kesetaraan	PROPN
ijtc-1278	205	6	gender	gender	PROPN
ijtc-1278	205	7	.	.	PUNCT
ijtc-1278	205	8	muwazah	muwazah	PROPN
ijtc-1278	205	9	,	,	PUNCT
ijtc-1278	205	10	3(1	3(1	NUM
ijtc-1278	205	11	)	)	PUNCT
ijtc-1278	205	12	.	.	PUNCT
ijtc-1278	206	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1278	206	2	gender	gender	NOUN
ijtc-1278	206	3	-	-	PUNCT
ijtc-1278	206	4	based	base	VERB
ijtc-1278	206	5	taxation	taxation	NOUN
ijtc-1278	206	6	:	:	PUNCT
ijtc-1278	206	7	comparative	comparative	ADJ
ijtc-1278	206	8	lesson	lesson	NOUN
ijtc-1278	206	9	for	for	ADP
ijtc-1278	206	10	indonesia	indonesia	PROPN
ijtc-1278	206	11	from	from	ADP
ijtc-1278	206	12	singapore	singapore	PROPN
ijtc-1278	206	13	,	,	PUNCT
ijtc-1278	206	14	the	the	DET
ijtc-1278	206	15	united	united	PROPN
ijtc-1278	206	16	states	states	PROPN
ijtc-1278	206	17	,	,	PUNCT
ijtc-1278	206	18	and	and	CCONJ
ijtc-1278	206	19	nepal	nepal	ADJ
ijtc-1278	206	20	naury	naury	NOUN
ijtc-1278	206	21	and	and	CCONJ
ijtc-1278	206	22	haptari	haptari	NOUN
ijtc-1278	206	23	691	691	NUM
ijtc-1278	206	24	|	|	ADV
ijtc-1278	206	25	ilomata	ilomata	PROPN
ijtc-1278	206	26	international	international	ADJ
ijtc-1278	206	27	journal	journal	NOUN
ijtc-1278	206	28	of	of	ADP
ijtc-1278	206	29	tax	tax	PROPN
ijtc-1278	206	30	&	&	CCONJ
ijtc-1278	206	31	accounting	accounting	PROPN
ijtc-1278	206	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1278	206	33	widodo	widodo	PROPN
ijtc-1278	206	34	,	,	PUNCT
ijtc-1278	206	35	a.	a.	NOUN
ijtc-1278	206	36	,	,	PUNCT
ijtc-1278	206	37	priadana	priadana	PROPN
ijtc-1278	206	38	,	,	PUNCT
ijtc-1278	206	39	d.	d.	PROPN
ijtc-1278	206	40	n.	n.	PROPN
ijtc-1278	206	41	a.	a.	PROPN
ijtc-1278	206	42	,	,	PUNCT
ijtc-1278	206	43	ardana	ardana	PROPN
ijtc-1278	206	44	,	,	PUNCT
ijtc-1278	206	45	p.	p.	PROPN
ijtc-1278	206	46	s.	s.	PROPN
ijtc-1278	206	47	,	,	PUNCT
ijtc-1278	206	48	&	&	CCONJ
ijtc-1278	206	49	fabillah	fabillah	PROPN
ijtc-1278	206	50	,	,	PUNCT
ijtc-1278	206	51	a.	a.	PROPN
ijtc-1278	206	52	d.	d.	PROPN
ijtc-1278	206	53	n.	n.	PROPN
ijtc-1278	206	54	(	(	PUNCT
ijtc-1278	206	55	2020	2020	NUM
ijtc-1278	206	56	)	)	PUNCT
ijtc-1278	206	57	.	.	PUNCT
ijtc-1278	207	1	women	woman	NOUN
ijtc-1278	207	2	tax	tax	PROPN
ijtc-1278	207	3	care	care	NOUN
ijtc-1278	207	4	:	:	PUNCT
ijtc-1278	207	5	kebijakan	kebijakan	PROPN
ijtc-1278	207	6	,	,	PUNCT
ijtc-1278	207	7	penerapan	penerapan	PROPN
ijtc-1278	207	8	,	,	PUNCT
ijtc-1278	207	9	potensi	potensi	PROPN
ijtc-1278	207	10	,	,	PUNCT
ijtc-1278	207	11	dan	dan	PROPN
ijtc-1278	207	12	hambatan	hambatan	PROPN
ijtc-1278	207	13	.	.	PUNCT
ijtc-1278	208	1	jurnal	jurnal	ADJ
ijtc-1278	208	2	administrasi	administrasi	PROPN
ijtc-1278	208	3	bisnis	bisnis	PROPN
ijtc-1278	208	4	terapan	terapan	NOUN
ijtc-1278	208	5	(	(	PUNCT
ijtc-1278	208	6	jabt	jabt	PROPN
ijtc-1278	208	7	)	)	PUNCT
ijtc-1278	208	8	,	,	PUNCT
ijtc-1278	208	9	3(1	3(1	NUM
ijtc-1278	208	10	)	)	PUNCT
ijtc-1278	208	11	,	,	PUNCT
ijtc-1278	208	12	8	8	X
ijtc-1278	208	13	.	.	PUNCT
ijtc-1278	209	1	zahidi	zahidi	PROPN
ijtc-1278	209	2	,	,	PUNCT
ijtc-1278	209	3	s.	s.	PROPN
ijtc-1278	209	4	(	(	PUNCT
ijtc-1278	209	5	2023	2023	NUM
ijtc-1278	209	6	)	)	PUNCT
ijtc-1278	209	7	.	.	PUNCT
ijtc-1278	210	1	gender	gender	NOUN
ijtc-1278	210	2	global	global	ADJ
ijtc-1278	210	3	gap	gap	NOUN
ijtc-1278	210	4	report	report	NOUN
ijtc-1278	210	5	2023	2023	NUM
ijtc-1278	210	6	.	.	PUNCT
ijtc-1278	211	1	in	in	ADP
ijtc-1278	211	2	world	world	NOUN
ijtc-1278	211	3	economic	economic	PROPN
ijtc-1278	211	4	forum	forum	PROPN
ijtc-1278	211	5	(	(	PUNCT
ijtc-1278	211	6	issue	issue	PROPN
ijtc-1278	211	7	june	june	PROPN
ijtc-1278	211	8	)	)	PUNCT
ijtc-1278	211	9	.	.	PUNCT
ijtc-1278	212	1	zhu	zhu	PROPN
ijtc-1278	212	2	,	,	PUNCT
ijtc-1278	212	3	h.	h.	PROPN
ijtc-1278	212	4	,	,	PUNCT
ijtc-1278	212	5	&	&	CCONJ
ijtc-1278	212	6	kuriyama	kuriyama	PROPN
ijtc-1278	212	7	,	,	PUNCT
ijtc-1278	212	8	c.	c.	PROPN
ijtc-1278	212	9	(	(	PUNCT
ijtc-1278	212	10	2016	2016	NUM
ijtc-1278	212	11	)	)	PUNCT
ijtc-1278	212	12	.	.	PUNCT
ijtc-1278	213	1	gender	gender	NOUN
ijtc-1278	213	2	-	-	PUNCT
ijtc-1278	213	3	related	relate	VERB
ijtc-1278	213	4	constraints	constraint	NOUN
ijtc-1278	213	5	faced	face	VERB
ijtc-1278	213	6	by	by	ADP
ijtc-1278	213	7	women	woman	NOUN
ijtc-1278	213	8	-	-	PUNCT
ijtc-1278	213	9	owned	own	VERB
ijtc-1278	213	10	smes	sme	NOUN
ijtc-1278	213	11	.	.	PUNCT
ijtc-1278	214	1	small	small	ADJ
ijtc-1278	214	2	,	,	PUNCT
ijtc-1278	214	3	10	10	NUM
ijtc-1278	214	4	,	,	PUNCT
ijtc-1278	214	5	49	49	NUM
ijtc-1278	214	6	.	.	PUNCT
ijtc-1278	215	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ