id	sid	tid	token	lemma	pos
ijtc-1282	1	1	the	the	DET
ijtc-1282	1	2	illomata	illomata	PROPN
ijtc-1282	1	3	international	international	PROPN
ijtc-1282	1	4	journal	journal	PROPN
ijtc-1282	1	5	of	of	ADP
ijtc-1282	1	6	management	management	NOUN
ijtc-1282	1	7	ilomata	ilomata	PROPN
ijtc-1282	1	8	international	international	ADJ
ijtc-1282	1	9	journal	journal	NOUN
ijtc-1282	1	10	of	of	ADP
ijtc-1282	1	11	tax	tax	PROPN
ijtc-1282	1	12	&	&	CCONJ
ijtc-1282	1	13	accounting	account	VERB
ijtc-1282	1	14	p	p	PROPN
ijtc-1282	1	15	-	-	PUNCT
ijtc-1282	1	16	issn	issn	NOUN
ijtc-1282	1	17	:	:	PUNCT
ijtc-1282	1	18	2714	2714	NUM
ijtc-1282	1	19	-	-	SYM
ijtc-1282	1	20	9838	9838	NUM
ijtc-1282	1	21	;	;	PUNCT
ijtc-1282	1	22	e	e	X
ijtc-1282	1	23	-	-	PUNCT
ijtc-1282	1	24	issn	issn	NOUN
ijtc-1282	1	25	:	:	PUNCT
ijtc-1282	1	26	2714	2714	NUM
ijtc-1282	1	27	-	-	SYM
ijtc-1282	1	28	9846	9846	NUM
ijtc-1282	1	29	volume	volume	NOUN
ijtc-1282	1	30	5	5	NUM
ijtc-1282	1	31	,	,	PUNCT
ijtc-1282	1	32	issue	issue	NOUN
ijtc-1282	1	33	2	2	NUM
ijtc-1282	1	34	,	,	PUNCT
ijtc-1282	1	35	april	april	PROPN
ijtc-1282	1	36	2024	2024	NUM
ijtc-1282	1	37	page	page	NOUN
ijtc-1282	1	38	no	no	NOUN
ijtc-1282	1	39	.	.	PUNCT
ijtc-1282	2	1	636	636	NUM
ijtc-1282	2	2	-	-	SYM
ijtc-1282	2	3	645	645	NUM
ijtc-1282	2	4	636	636	NUM
ijtc-1282	2	5	|	|	ADV
ijtc-1282	2	6	ilomata	ilomata	PROPN
ijtc-1282	2	7	international	international	ADJ
ijtc-1282	2	8	journal	journal	NOUN
ijtc-1282	2	9	of	of	ADP
ijtc-1282	2	10	tax	tax	PROPN
ijtc-1282	2	11	&	&	CCONJ
ijtc-1282	2	12	accounting	account	VERB
ijtc-1282	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1282	2	14	the	the	DET
ijtc-1282	2	15	influence	influence	NOUN
ijtc-1282	2	16	of	of	ADP
ijtc-1282	2	17	liquidity	liquidity	NOUN
ijtc-1282	2	18	,	,	PUNCT
ijtc-1282	2	19	leverage	leverage	NOUN
ijtc-1282	2	20	,	,	PUNCT
ijtc-1282	2	21	and	and	CCONJ
ijtc-1282	2	22	firm	firm	ADJ
ijtc-1282	2	23	size	size	NOUN
ijtc-1282	2	24	on	on	ADP
ijtc-1282	2	25	tax	tax	NOUN
ijtc-1282	2	26	aggressiveness	aggressiveness	NOUN
ijtc-1282	2	27	(	(	PUNCT
ijtc-1282	2	28	case	case	NOUN
ijtc-1282	2	29	study	study	NOUN
ijtc-1282	2	30	on	on	ADP
ijtc-1282	2	31	mining	mining	NOUN
ijtc-1282	2	32	companies	company	NOUN
ijtc-1282	2	33	listed	list	VERB
ijtc-1282	2	34	on	on	ADP
ijtc-1282	2	35	the	the	DET
ijtc-1282	2	36	indonesia	indonesia	PROPN
ijtc-1282	2	37	stock	stock	PROPN
ijtc-1282	2	38	exchange	exchange	PROPN
ijtc-1282	2	39	)	)	PUNCT
ijtc-1282	2	40	ramadanti¹	ramadanti¹	ADJ
ijtc-1282	2	41	,	,	PUNCT
ijtc-1282	2	42	yohanes	yohane	NOUN
ijtc-1282	2	43	c.	c.	PROPN
ijtc-1282	2	44	seralurin²	seralurin²	PROPN
ijtc-1282	2	45	,	,	PUNCT
ijtc-1282	2	46	kurniawan	kurniawan	PROPN
ijtc-1282	2	47	patma³	patma³	PROPN
ijtc-1282	2	48	,	,	PUNCT
ijtc-1282	2	49	victor	victor	PROPN
ijtc-1282	2	50	pattiasina4	pattiasina4	NOUN
ijtc-1282	2	51	123universitas	123universitas	PROPN
ijtc-1282	2	52	cenderawasih	cenderawasih	PROPN
ijtc-1282	2	53	,	,	PUNCT
ijtc-1282	2	54	indonesia	indonesia	PROPN
ijtc-1282	2	55	4universitas	4universitas	PROPN
ijtc-1282	2	56	yapis	yapis	ADJ
ijtc-1282	2	57	papua	papua	PROPN
ijtc-1282	2	58	,	,	PUNCT
ijtc-1282	2	59	indonesia	indonesia	PROPN
ijtc-1282	2	60	correspondent	correspondent	NOUN
ijtc-1282	2	61	:	:	PUNCT
ijtc-1282	2	62	victorpattiasina6@gmail.com4	victorpattiasina6@gmail.com4	X
ijtc-1282	2	63	received	receive	VERB
ijtc-1282	2	64	:	:	PUNCT
ijtc-1282	2	65	march	march	PROPN
ijtc-1282	2	66	15	15	NUM
ijtc-1282	2	67	,	,	PUNCT
ijtc-1282	2	68	2024	2024	NUM
ijtc-1282	2	69	accepted	accept	VERB
ijtc-1282	2	70	:	:	PUNCT
ijtc-1282	2	71	april	april	PROPN
ijtc-1282	2	72	29	29	NUM
ijtc-1282	2	73	,	,	PUNCT
ijtc-1282	2	74	2024	2024	NUM
ijtc-1282	2	75	published	publish	VERB
ijtc-1282	2	76	:	:	PUNCT
ijtc-1282	2	77	april	april	PROPN
ijtc-1282	2	78	30	30	NUM
ijtc-1282	2	79	,	,	PUNCT
ijtc-1282	2	80	2024	2024	NUM
ijtc-1282	2	81	citation	citation	NOUN
ijtc-1282	2	82	:	:	PUNCT
ijtc-1282	2	83	ramadanti	ramadanti	PROPN
ijtc-1282	2	84	.	.	PROPN
ijtc-1282	2	85	,	,	PUNCT
ijtc-1282	2	86	seralurin	seralurin	PROPN
ijtc-1282	2	87	,	,	PUNCT
ijtc-1282	2	88	y	y	PROPN
ijtc-1282	2	89	,	,	PUNCT
ijtc-1282	2	90	c.	c.	PROPN
ijtc-1282	2	91	,	,	PUNCT
ijtc-1282	2	92	patma	patma	NOUN
ijtc-1282	2	93	,	,	PUNCT
ijtc-1282	2	94	k.	k.	PROPN
ijtc-1282	2	95	,	,	PUNCT
ijtc-1282	2	96	pattiasina	pattiasina	PROPN
ijtc-1282	2	97	,	,	PUNCT
ijtc-1282	2	98	v.	v.	PROPN
ijtc-1282	2	99	(	(	PUNCT
ijtc-1282	2	100	2024	2024	NUM
ijtc-1282	2	101	)	)	PUNCT
ijtc-1282	2	102	.	.	PUNCT
ijtc-1282	3	1	the	the	DET
ijtc-1282	3	2	influence	influence	NOUN
ijtc-1282	3	3	of	of	ADP
ijtc-1282	3	4	liquidity	liquidity	NOUN
ijtc-1282	3	5	,	,	PUNCT
ijtc-1282	3	6	leverage	leverage	NOUN
ijtc-1282	3	7	,	,	PUNCT
ijtc-1282	3	8	and	and	CCONJ
ijtc-1282	3	9	firm	firm	ADJ
ijtc-1282	3	10	size	size	NOUN
ijtc-1282	3	11	on	on	ADP
ijtc-1282	3	12	tax	tax	NOUN
ijtc-1282	3	13	aggressiveness	aggressiveness	NOUN
ijtc-1282	3	14	(	(	PUNCT
ijtc-1282	3	15	case	case	NOUN
ijtc-1282	3	16	study	study	NOUN
ijtc-1282	3	17	on	on	ADP
ijtc-1282	3	18	mining	mining	NOUN
ijtc-1282	3	19	companies	company	NOUN
ijtc-1282	3	20	listed	list	VERB
ijtc-1282	3	21	on	on	ADP
ijtc-1282	3	22	the	the	DET
ijtc-1282	3	23	indonesia	indonesia	PROPN
ijtc-1282	3	24	stock	stock	PROPN
ijtc-1282	3	25	exchange	exchange	PROPN
ijtc-1282	3	26	)	)	PUNCT
ijtc-1282	3	27	.	.	PUNCT
ijtc-1282	4	1	ilomata	ilomata	PROPN
ijtc-1282	4	2	international	international	ADJ
ijtc-1282	4	3	journal	journal	NOUN
ijtc-1282	4	4	of	of	ADP
ijtc-1282	4	5	tax	tax	NOUN
ijtc-1282	4	6	and	and	CCONJ
ijtc-1282	4	7	accounting	accounting	NOUN
ijtc-1282	4	8	,	,	PUNCT
ijtc-1282	4	9	5(2	5(2	NUM
ijtc-1282	4	10	)	)	PUNCT
ijtc-1282	4	11	,	,	PUNCT
ijtc-1282	4	12	636	636	NUM
ijtc-1282	4	13	-	-	SYM
ijtc-1282	4	14	645	645	NUM
ijtc-1282	4	15	.	.	PUNCT
ijtc-1282	5	1	https://doi.org/10.61194/ijtc.v5i2.1282	https://doi.org/10.61194/ijtc.v5i2.1282	ADJ
ijtc-1282	5	2	abstract	abstract	NOUN
ijtc-1282	5	3	:	:	PUNCT
ijtc-1282	5	4	this	this	DET
ijtc-1282	5	5	study	study	NOUN
ijtc-1282	5	6	aims	aim	VERB
ijtc-1282	5	7	to	to	PART
ijtc-1282	5	8	test	test	VERB
ijtc-1282	5	9	and	and	CCONJ
ijtc-1282	5	10	provide	provide	VERB
ijtc-1282	5	11	empirical	empirical	ADJ
ijtc-1282	5	12	evidence	evidence	NOUN
ijtc-1282	5	13	regarding	regard	VERB
ijtc-1282	5	14	the	the	DET
ijtc-1282	5	15	effect	effect	NOUN
ijtc-1282	5	16	of	of	ADP
ijtc-1282	5	17	liquidity	liquidity	NOUN
ijtc-1282	5	18	,	,	PUNCT
ijtc-1282	5	19	leverage	leverage	NOUN
ijtc-1282	5	20	,	,	PUNCT
ijtc-1282	5	21	and	and	CCONJ
ijtc-1282	5	22	company	company	NOUN
ijtc-1282	5	23	size	size	NOUN
ijtc-1282	5	24	on	on	ADP
ijtc-1282	5	25	tax	tax	NOUN
ijtc-1282	5	26	aggressiveness	aggressiveness	NOUN
ijtc-1282	5	27	.	.	PUNCT
ijtc-1282	6	1	the	the	DET
ijtc-1282	6	2	population	population	NOUN
ijtc-1282	6	3	in	in	ADP
ijtc-1282	6	4	this	this	DET
ijtc-1282	6	5	study	study	NOUN
ijtc-1282	6	6	consisted	consist	VERB
ijtc-1282	6	7	of	of	ADP
ijtc-1282	6	8	mining	mining	NOUN
ijtc-1282	6	9	companies	company	NOUN
ijtc-1282	6	10	listed	list	VERB
ijtc-1282	6	11	on	on	ADP
ijtc-1282	6	12	the	the	DET
ijtc-1282	6	13	indonesia	indonesia	PROPN
ijtc-1282	6	14	stock	stock	PROPN
ijtc-1282	6	15	exchange	exchange	NOUN
ijtc-1282	6	16	from	from	ADP
ijtc-1282	6	17	2020	2020	NUM
ijtc-1282	6	18	to	to	ADP
ijtc-1282	6	19	2022	2022	NUM
ijtc-1282	6	20	.	.	PUNCT
ijtc-1282	7	1	the	the	DET
ijtc-1282	7	2	sampling	sample	VERB
ijtc-1282	7	3	method	method	NOUN
ijtc-1282	7	4	used	use	VERB
ijtc-1282	7	5	in	in	ADP
ijtc-1282	7	6	this	this	DET
ijtc-1282	7	7	study	study	NOUN
ijtc-1282	7	8	was	be	AUX
ijtc-1282	7	9	purposive	purposive	ADJ
ijtc-1282	7	10	sampling	sampling	NOUN
ijtc-1282	7	11	.	.	PUNCT
ijtc-1282	8	1	the	the	DET
ijtc-1282	8	2	methodological	methodological	ADJ
ijtc-1282	8	3	approach	approach	NOUN
ijtc-1282	8	4	used	use	VERB
ijtc-1282	8	5	is	be	AUX
ijtc-1282	8	6	quantitative	quantitative	ADJ
ijtc-1282	8	7	using	use	VERB
ijtc-1282	8	8	structural	structural	ADJ
ijtc-1282	8	9	equation	equation	NOUN
ijtc-1282	8	10	modeling	modeling	NOUN
ijtc-1282	8	11	(	(	PUNCT
ijtc-1282	8	12	sem	sem	NOUN
ijtc-1282	8	13	)	)	PUNCT
ijtc-1282	8	14	.	.	PUNCT
ijtc-1282	9	1	the	the	DET
ijtc-1282	9	2	results	result	NOUN
ijtc-1282	9	3	of	of	ADP
ijtc-1282	9	4	this	this	DET
ijtc-1282	9	5	study	study	NOUN
ijtc-1282	9	6	indicate	indicate	VERB
ijtc-1282	9	7	that	that	SCONJ
ijtc-1282	9	8	liquidity	liquidity	NOUN
ijtc-1282	9	9	has	have	VERB
ijtc-1282	9	10	no	no	DET
ijtc-1282	9	11	effect	effect	NOUN
ijtc-1282	9	12	on	on	ADP
ijtc-1282	9	13	tax	tax	NOUN
ijtc-1282	9	14	aggressiveness	aggressiveness	NOUN
ijtc-1282	9	15	,	,	PUNCT
ijtc-1282	9	16	leverage	leverage	NOUN
ijtc-1282	9	17	has	have	VERB
ijtc-1282	9	18	no	no	DET
ijtc-1282	9	19	effect	effect	NOUN
ijtc-1282	9	20	on	on	ADP
ijtc-1282	9	21	tax	tax	NOUN
ijtc-1282	9	22	aggressiveness	aggressiveness	NOUN
ijtc-1282	9	23	,	,	PUNCT
ijtc-1282	9	24	and	and	CCONJ
ijtc-1282	9	25	company	company	NOUN
ijtc-1282	9	26	size	size	NOUN
ijtc-1282	9	27	has	have	VERB
ijtc-1282	9	28	a	a	DET
ijtc-1282	9	29	negative	negative	ADJ
ijtc-1282	9	30	and	and	CCONJ
ijtc-1282	9	31	significant	significant	ADJ
ijtc-1282	9	32	effect	effect	NOUN
ijtc-1282	9	33	on	on	ADP
ijtc-1282	9	34	tax	tax	NOUN
ijtc-1282	9	35	aggressiveness	aggressiveness	NOUN
ijtc-1282	9	36	.	.	PUNCT
ijtc-1282	10	1	keywords	keyword	NOUN
ijtc-1282	10	2	:	:	PUNCT
ijtc-1282	10	3	liquidity	liquidity	NOUN
ijtc-1282	10	4	,	,	PUNCT
ijtc-1282	10	5	leverage	leverage	NOUN
ijtc-1282	10	6	,	,	PUNCT
ijtc-1282	10	7	firm	firm	ADJ
ijtc-1282	10	8	size	size	NOUN
ijtc-1282	10	9	,	,	PUNCT
ijtc-1282	10	10	tax	tax	NOUN
ijtc-1282	10	11	aggressiveness	aggressiveness	NOUN
ijtc-1282	10	12	this	this	PRON
ijtc-1282	10	13	is	be	AUX
ijtc-1282	10	14	an	an	DET
ijtc-1282	10	15	open	open	ADJ
ijtc-1282	10	16	access	access	NOUN
ijtc-1282	10	17	article	article	NOUN
ijtc-1282	10	18	under	under	ADP
ijtc-1282	10	19	the	the	DET
ijtc-1282	10	20	cc	cc	NOUN
ijtc-1282	10	21	-	-	PUNCT
ijtc-1282	10	22	by	by	ADP
ijtc-1282	10	23	4.0	4.0	NUM
ijtc-1282	10	24	license	license	NOUN
ijtc-1282	10	25	.	.	PUNCT
ijtc-1282	11	1	introduction	introduction	NOUN
ijtc-1282	11	2	indonesia	indonesia	PROPN
ijtc-1282	11	3	is	be	AUX
ijtc-1282	11	4	one	one	NUM
ijtc-1282	11	5	of	of	ADP
ijtc-1282	11	6	the	the	DET
ijtc-1282	11	7	largest	large	ADJ
ijtc-1282	11	8	countries	country	NOUN
ijtc-1282	11	9	in	in	ADP
ijtc-1282	11	10	the	the	DET
ijtc-1282	11	11	world	world	NOUN
ijtc-1282	11	12	with	with	ADP
ijtc-1282	11	13	the	the	DET
ijtc-1282	11	14	fourth	fourth	ADV
ijtc-1282	11	15	-	-	PUNCT
ijtc-1282	11	16	largest	large	ADJ
ijtc-1282	11	17	population	population	NOUN
ijtc-1282	11	18	.	.	PUNCT
ijtc-1282	12	1	the	the	DET
ijtc-1282	12	2	country	country	NOUN
ijtc-1282	12	3	is	be	AUX
ijtc-1282	12	4	rich	rich	ADJ
ijtc-1282	12	5	in	in	ADP
ijtc-1282	12	6	natural	natural	ADJ
ijtc-1282	12	7	resources	resource	NOUN
ijtc-1282	12	8	and	and	CCONJ
ijtc-1282	12	9	strategically	strategically	ADV
ijtc-1282	12	10	located	locate	VERB
ijtc-1282	12	11	as	as	ADP
ijtc-1282	12	12	a	a	DET
ijtc-1282	12	13	hub	hub	NOUN
ijtc-1282	12	14	for	for	ADP
ijtc-1282	12	15	international	international	ADJ
ijtc-1282	12	16	trade	trade	NOUN
ijtc-1282	12	17	,	,	PUNCT
ijtc-1282	12	18	which	which	PRON
ijtc-1282	12	19	attracts	attract	VERB
ijtc-1282	12	20	entrepreneurs	entrepreneur	NOUN
ijtc-1282	12	21	to	to	PART
ijtc-1282	12	22	establish	establish	VERB
ijtc-1282	12	23	companies	company	NOUN
ijtc-1282	12	24	here	here	ADV
ijtc-1282	12	25	.	.	PUNCT
ijtc-1282	13	1	besides	besides	SCONJ
ijtc-1282	13	2	its	its	PRON
ijtc-1282	13	3	abundant	abundant	ADJ
ijtc-1282	13	4	natural	natural	ADJ
ijtc-1282	13	5	resources	resource	NOUN
ijtc-1282	13	6	and	and	CCONJ
ijtc-1282	13	7	strategic	strategic	ADJ
ijtc-1282	13	8	trade	trade	NOUN
ijtc-1282	13	9	location	location	NOUN
ijtc-1282	13	10	,	,	PUNCT
ijtc-1282	13	11	indonesia	indonesia	PROPN
ijtc-1282	13	12	’s	’s	PART
ijtc-1282	13	13	large	large	ADJ
ijtc-1282	13	14	population	population	NOUN
ijtc-1282	13	15	is	be	AUX
ijtc-1282	13	16	an	an	DET
ijtc-1282	13	17	advantage	advantage	NOUN
ijtc-1282	13	18	for	for	ADP
ijtc-1282	13	19	increasing	increase	VERB
ijtc-1282	13	20	revenue	revenue	NOUN
ijtc-1282	13	21	through	through	ADP
ijtc-1282	13	22	taxation	taxation	NOUN
ijtc-1282	13	23	.	.	PUNCT
ijtc-1282	14	1	taxation	taxation	NOUN
ijtc-1282	14	2	has	have	AUX
ijtc-1282	14	3	always	always	ADV
ijtc-1282	14	4	been	be	AUX
ijtc-1282	14	5	a	a	DET
ijtc-1282	14	6	significant	significant	ADJ
ijtc-1282	14	7	issue	issue	NOUN
ijtc-1282	14	8	for	for	ADP
ijtc-1282	14	9	companies	company	NOUN
ijtc-1282	14	10	,	,	PUNCT
ijtc-1282	14	11	leading	lead	VERB
ijtc-1282	14	12	them	they	PRON
ijtc-1282	14	13	to	to	PART
ijtc-1282	14	14	seek	seek	VERB
ijtc-1282	14	15	ways	way	NOUN
ijtc-1282	14	16	to	to	PART
ijtc-1282	14	17	minimize	minimize	VERB
ijtc-1282	14	18	their	their	PRON
ijtc-1282	14	19	tax	tax	NOUN
ijtc-1282	14	20	payments	payment	NOUN
ijtc-1282	14	21	.	.	PUNCT
ijtc-1282	15	1	over	over	ADP
ijtc-1282	15	2	the	the	DET
ijtc-1282	15	3	past	past	ADJ
ijtc-1282	15	4	six	six	NUM
ijtc-1282	15	5	years	year	NOUN
ijtc-1282	15	6	(	(	PUNCT
ijtc-1282	15	7	2018	2018	NUM
ijtc-1282	15	8	-	-	SYM
ijtc-1282	15	9	2023	2023	NUM
ijtc-1282	15	10	)	)	PUNCT
ijtc-1282	15	11	,	,	PUNCT
ijtc-1282	15	12	indonesia	indonesia	PROPN
ijtc-1282	15	13	's	's	PART
ijtc-1282	15	14	tax	tax	NOUN
ijtc-1282	15	15	ratio	ratio	NOUN
ijtc-1282	15	16	has	have	AUX
ijtc-1282	15	17	never	never	ADV
ijtc-1282	15	18	reached	reach	VERB
ijtc-1282	15	19	15	15	NUM
ijtc-1282	15	20	%	%	NOUN
ijtc-1282	15	21	.	.	PUNCT
ijtc-1282	16	1	the	the	DET
ijtc-1282	16	2	mining	mining	NOUN
ijtc-1282	16	3	sector	sector	NOUN
ijtc-1282	16	4	significantly	significantly	ADV
ijtc-1282	16	5	contributes	contribute	VERB
ijtc-1282	16	6	to	to	ADP
ijtc-1282	16	7	tax	tax	NOUN
ijtc-1282	16	8	revenue	revenue	NOUN
ijtc-1282	16	9	,	,	PUNCT
ijtc-1282	16	10	both	both	CCONJ
ijtc-1282	16	11	through	through	ADP
ijtc-1282	16	12	income	income	NOUN
ijtc-1282	16	13	tax	tax	NOUN
ijtc-1282	16	14	and	and	CCONJ
ijtc-1282	16	15	value	value	NOUN
ijtc-1282	16	16	-	-	PUNCT
ijtc-1282	16	17	added	add	VERB
ijtc-1282	16	18	tax	tax	NOUN
ijtc-1282	16	19	from	from	ADP
ijtc-1282	16	20	domestic	domestic	ADJ
ijtc-1282	16	21	and	and	CCONJ
ijtc-1282	16	22	import	import	NOUN
ijtc-1282	16	23	transactions	transaction	NOUN
ijtc-1282	16	24	.	.	PUNCT
ijtc-1282	17	1	the	the	DET
ijtc-1282	17	2	sector	sector	NOUN
ijtc-1282	17	3	is	be	AUX
ijtc-1282	17	4	a	a	DET
ijtc-1282	17	5	major	major	ADJ
ijtc-1282	17	6	contributor	contributor	NOUN
ijtc-1282	17	7	,	,	PUNCT
ijtc-1282	17	8	providing	provide	VERB
ijtc-1282	17	9	the	the	DET
ijtc-1282	17	10	fourthlargest	fourthlarg	ADJ
ijtc-1282	17	11	tax	tax	NOUN
ijtc-1282	17	12	revenue	revenue	NOUN
ijtc-1282	17	13	at	at	ADP
ijtc-1282	17	14	94	94	NUM
ijtc-1282	17	15	%	%	NOUN
ijtc-1282	17	16	compared	compare	VERB
ijtc-1282	17	17	to	to	ADP
ijtc-1282	17	18	other	other	ADJ
ijtc-1282	17	19	sectors	sector	NOUN
ijtc-1282	17	20	(	(	PUNCT
ijtc-1282	17	21	databoks	databok	NOUN
ijtc-1282	17	22	,	,	PUNCT
ijtc-1282	17	23	2024	2024	NUM
ijtc-1282	17	24	)	)	PUNCT
ijtc-1282	17	25	.	.	PUNCT
ijtc-1282	18	1	despite	despite	SCONJ
ijtc-1282	18	2	this	this	PRON
ijtc-1282	18	3	,	,	PUNCT
ijtc-1282	18	4	the	the	DET
ijtc-1282	18	5	mining	mining	NOUN
ijtc-1282	18	6	sector	sector	NOUN
ijtc-1282	18	7	's	's	PART
ijtc-1282	18	8	contribution	contribution	NOUN
ijtc-1282	18	9	remains	remain	VERB
ijtc-1282	18	10	low	low	ADJ
ijtc-1282	18	11	relative	relative	ADJ
ijtc-1282	18	12	to	to	ADP
ijtc-1282	18	13	indonesia	indonesia	PROPN
ijtc-1282	18	14	's	's	PART
ijtc-1282	18	15	abundant	abundant	ADJ
ijtc-1282	18	16	natural	natural	ADJ
ijtc-1282	18	17	resources	resource	NOUN
ijtc-1282	18	18	,	,	PUNCT
ijtc-1282	18	19	indicating	indicate	VERB
ijtc-1282	18	20	the	the	DET
ijtc-1282	18	21	need	need	NOUN
ijtc-1282	18	22	for	for	SCONJ
ijtc-1282	18	23	the	the	DET
ijtc-1282	18	24	government	government	NOUN
ijtc-1282	18	25	to	to	PART
ijtc-1282	18	26	optimize	optimize	VERB
ijtc-1282	18	27	this	this	DET
ijtc-1282	18	28	sector	sector	NOUN
ijtc-1282	18	29	's	's	PART
ijtc-1282	18	30	tax	tax	NOUN
ijtc-1282	18	31	contributions	contribution	NOUN
ijtc-1282	18	32	.	.	PUNCT
ijtc-1282	19	1	tax	tax	NOUN
ijtc-1282	19	2	avoidance	avoidance	NOUN
ijtc-1282	19	3	in	in	ADP
ijtc-1282	19	4	indonesia	indonesia	PROPN
ijtc-1282	19	5	has	have	AUX
ijtc-1282	19	6	become	become	VERB
ijtc-1282	19	7	a	a	DET
ijtc-1282	19	8	concerning	concern	VERB
ijtc-1282	19	9	phenomenon	phenomenon	NOUN
ijtc-1282	19	10	,	,	PUNCT
ijtc-1282	19	11	causing	cause	VERB
ijtc-1282	19	12	substantial	substantial	ADJ
ijtc-1282	19	13	tax	tax	NOUN
ijtc-1282	19	14	revenue	revenue	NOUN
ijtc-1282	19	15	losses	loss	NOUN
ijtc-1282	19	16	estimated	estimate	VERB
ijtc-1282	19	17	at	at	ADP
ijtc-1282	19	18	us$	us$	SYM
ijtc-1282	19	19	46	46	NUM
ijtc-1282	19	20	billion	billion	NUM
ijtc-1282	19	21	annually	annually	ADV
ijtc-1282	19	22	(	(	PUNCT
ijtc-1282	19	23	pajakku	pajakku	NOUN
ijtc-1282	19	24	,	,	PUNCT
ijtc-1282	19	25	2020	2020	NUM
ijtc-1282	19	26	)	)	PUNCT
ijtc-1282	19	27	.	.	PUNCT
ijtc-1282	20	1	this	this	DET
ijtc-1282	20	2	practice	practice	NOUN
ijtc-1282	20	3	also	also	ADV
ijtc-1282	20	4	harms	harm	VERB
ijtc-1282	20	5	countries	country	NOUN
ijtc-1282	20	6	globally	globally	ADV
ijtc-1282	20	7	,	,	PUNCT
ijtc-1282	20	8	with	with	ADP
ijtc-1282	20	9	potential	potential	ADJ
ijtc-1282	20	10	tax	tax	NOUN
ijtc-1282	20	11	losses	loss	NOUN
ijtc-1282	20	12	of	of	ADP
ijtc-1282	20	13	up	up	ADP
ijtc-1282	20	14	to	to	PART
ijtc-1282	20	15	us$	us$	SYM
ijtc-1282	20	16	5	5	NUM
ijtc-1282	20	17	trillion	trillion	NUM
ijtc-1282	20	18	over	over	ADP
ijtc-1282	20	19	the	the	DET
ijtc-1282	20	20	next	next	ADJ
ijtc-1282	20	21	decade	decade	NOUN
ijtc-1282	20	22	(	(	PUNCT
ijtc-1282	20	23	tax	tax	NOUN
ijtc-1282	20	24	justice	justice	NOUN
ijtc-1282	20	25	network	network	NOUN
ijtc-1282	20	26	,	,	PUNCT
ijtc-1282	20	27	2023	2023	NUM
ijtc-1282	20	28	)	)	PUNCT
ijtc-1282	20	29	.	.	PUNCT
ijtc-1282	21	1	the	the	DET
ijtc-1282	21	2	mining	mining	NOUN
ijtc-1282	21	3	sector	sector	NOUN
ijtc-1282	21	4	is	be	AUX
ijtc-1282	21	5	particularly	particularly	ADV
ijtc-1282	21	6	notorious	notorious	ADJ
ijtc-1282	21	7	for	for	ADP
ijtc-1282	21	8	tax	tax	NOUN
ijtc-1282	21	9	avoidance	avoidance	NOUN
ijtc-1282	21	10	.	.	PUNCT
ijtc-1282	22	1	in	in	ADP
ijtc-1282	22	2	2023	2023	NUM
ijtc-1282	22	3	,	,	PUNCT
ijtc-1282	22	4	there	there	PRON
ijtc-1282	22	5	were	be	VERB
ijtc-1282	22	6	2,741	2,741	NUM
ijtc-1282	22	7	illegal	illegal	ADJ
ijtc-1282	22	8	mining	mining	NOUN
ijtc-1282	22	9	sites	site	NOUN
ijtc-1282	22	10	(	(	PUNCT
ijtc-1282	22	11	peti	peti	PROPN
ijtc-1282	22	12	)	)	PUNCT
ijtc-1282	22	13	in	in	ADP
ijtc-1282	22	14	indonesia	indonesia	PROPN
ijtc-1282	22	15	,	,	PUNCT
ijtc-1282	22	16	which	which	PRON
ijtc-1282	22	17	fuel	fuel	VERB
ijtc-1282	22	18	black	black	ADJ
ijtc-1282	22	19	market	market	NOUN
ijtc-1282	22	20	trade	trade	NOUN
ijtc-1282	22	21	of	of	ADP
ijtc-1282	22	22	mining	mining	NOUN
ijtc-1282	22	23	products	product	NOUN
ijtc-1282	22	24	,	,	PUNCT
ijtc-1282	22	25	exacerbating	exacerbate	VERB
ijtc-1282	22	26	tax	tax	NOUN
ijtc-1282	22	27	violations	violation	NOUN
ijtc-1282	22	28	(	(	PUNCT
ijtc-1282	22	29	ministry	ministry	NOUN
ijtc-1282	22	30	of	of	ADP
ijtc-1282	22	31	energy	energy	NOUN
ijtc-1282	22	32	and	and	CCONJ
ijtc-1282	22	33	mineral	mineral	NOUN
ijtc-1282	22	34	resources	resource	NOUN
ijtc-1282	22	35	,	,	PUNCT
ijtc-1282	22	36	2023	2023	NUM
ijtc-1282	22	37	)	)	PUNCT
ijtc-1282	22	38	.	.	PUNCT
ijtc-1282	23	1	additionally	additionally	ADV
ijtc-1282	23	2	,	,	PUNCT
ijtc-1282	23	3	50	50	NUM
ijtc-1282	23	4	%	%	NOUN
ijtc-1282	23	5	of	of	ADP
ijtc-1282	23	6	licensed	license	VERB
ijtc-1282	23	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1282	23	8	mailto:victorpattiasina6@gmail.com	mailto:victorpattiasina6@gmail.com	PROPN
ijtc-1282	24	1	https://doi.org/10.61194/ijtc.v5i2.1282	https://doi.org/10.61194/ijtc.v5i2.1282	PROPN
ijtc-1282	24	2	the	the	DET
ijtc-1282	24	3	influence	influence	NOUN
ijtc-1282	24	4	of	of	ADP
ijtc-1282	24	5	liquidity	liquidity	NOUN
ijtc-1282	24	6	,	,	PUNCT
ijtc-1282	24	7	leverage	leverage	NOUN
ijtc-1282	24	8	,	,	PUNCT
ijtc-1282	24	9	and	and	CCONJ
ijtc-1282	24	10	firm	firm	ADJ
ijtc-1282	24	11	size	size	NOUN
ijtc-1282	24	12	on	on	ADP
ijtc-1282	24	13	tax	tax	NOUN
ijtc-1282	24	14	aggressiveness	aggressiveness	NOUN
ijtc-1282	24	15	(	(	PUNCT
ijtc-1282	24	16	case	case	NOUN
ijtc-1282	24	17	study	study	NOUN
ijtc-1282	24	18	on	on	ADP
ijtc-1282	24	19	mining	mining	NOUN
ijtc-1282	24	20	companies	company	NOUN
ijtc-1282	24	21	listed	list	VERB
ijtc-1282	24	22	on	on	ADP
ijtc-1282	24	23	the	the	DET
ijtc-1282	24	24	indonesia	indonesia	PROPN
ijtc-1282	24	25	stock	stock	PROPN
ijtc-1282	24	26	exchange	exchange	PROPN
ijtc-1282	24	27	)	)	PUNCT
ijtc-1282	24	28	.	.	PUNCT
ijtc-1282	25	1	ramadanti	ramadanti	PROPN
ijtc-1282	25	2	,	,	PUNCT
ijtc-1282	25	3	seralurin	seralurin	NOUN
ijtc-1282	25	4	,	,	PUNCT
ijtc-1282	25	5	patma	patma	NOUN
ijtc-1282	25	6	,	,	PUNCT
ijtc-1282	25	7	and	and	CCONJ
ijtc-1282	25	8	pattiasina	pattiasina	VERB
ijtc-1282	25	9	637	637	NUM
ijtc-1282	25	10	|	|	ADV
ijtc-1282	25	11	ilomata	ilomata	PROPN
ijtc-1282	25	12	international	international	ADJ
ijtc-1282	25	13	journal	journal	NOUN
ijtc-1282	25	14	of	of	ADP
ijtc-1282	25	15	tax	tax	PROPN
ijtc-1282	25	16	&	&	CCONJ
ijtc-1282	25	17	accounting	account	VERB
ijtc-1282	25	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1282	25	19	mining	mining	NOUN
ijtc-1282	25	20	companies	company	NOUN
ijtc-1282	25	21	in	in	ADP
ijtc-1282	25	22	indonesia	indonesia	PROPN
ijtc-1282	25	23	(	(	PUNCT
ijtc-1282	25	24	with	with	ADP
ijtc-1282	25	25	iup	iup	NOUN
ijtc-1282	25	26	)	)	PUNCT
ijtc-1282	25	27	do	do	AUX
ijtc-1282	25	28	not	not	PART
ijtc-1282	25	29	have	have	VERB
ijtc-1282	25	30	taxpayer	taxpayer	NOUN
ijtc-1282	25	31	identification	identification	NOUN
ijtc-1282	25	32	numbers	number	NOUN
ijtc-1282	25	33	(	(	PUNCT
ijtc-1282	25	34	npwp	npwp	NOUN
ijtc-1282	25	35	)	)	PUNCT
ijtc-1282	25	36	(	(	PUNCT
ijtc-1282	25	37	liputan6.com	liputan6.com	X
ijtc-1282	25	38	,	,	PUNCT
ijtc-1282	25	39	2022	2022	NUM
ijtc-1282	25	40	)	)	PUNCT
ijtc-1282	25	41	.	.	PUNCT
ijtc-1282	26	1	this	this	PRON
ijtc-1282	26	2	indicates	indicate	VERB
ijtc-1282	26	3	that	that	SCONJ
ijtc-1282	26	4	tax	tax	NOUN
ijtc-1282	26	5	avoidance	avoidance	NOUN
ijtc-1282	26	6	is	be	AUX
ijtc-1282	26	7	not	not	PART
ijtc-1282	26	8	only	only	ADV
ijtc-1282	26	9	conducted	conduct	VERB
ijtc-1282	26	10	by	by	ADP
ijtc-1282	26	11	illegal	illegal	ADJ
ijtc-1282	26	12	miners	miner	NOUN
ijtc-1282	26	13	but	but	CCONJ
ijtc-1282	26	14	also	also	ADV
ijtc-1282	26	15	by	by	ADP
ijtc-1282	26	16	large	large	ADJ
ijtc-1282	26	17	companies	company	NOUN
ijtc-1282	26	18	that	that	PRON
ijtc-1282	26	19	should	should	AUX
ijtc-1282	26	20	comply	comply	VERB
ijtc-1282	26	21	with	with	ADP
ijtc-1282	26	22	tax	tax	NOUN
ijtc-1282	26	23	regulations	regulation	NOUN
ijtc-1282	26	24	(	(	PUNCT
ijtc-1282	26	25	rusdi	rusdi	NOUN
ijtc-1282	26	26	hidayat	hidayat	PROPN
ijtc-1282	26	27	,	,	PUNCT
ijtc-1282	26	28	2019	2019	NUM
ijtc-1282	26	29	;	;	PUNCT
ijtc-1282	26	30	silalahi	silalahi	NOUN
ijtc-1282	26	31	,	,	PUNCT
ijtc-1282	26	32	2023	2023	NUM
ijtc-1282	26	33	)	)	PUNCT
ijtc-1282	26	34	.	.	PUNCT
ijtc-1282	27	1	an	an	DET
ijtc-1282	27	2	example	example	NOUN
ijtc-1282	27	3	of	of	ADP
ijtc-1282	27	4	aggressive	aggressive	ADJ
ijtc-1282	27	5	tax	tax	NOUN
ijtc-1282	27	6	behavior	behavior	NOUN
ijtc-1282	27	7	is	be	AUX
ijtc-1282	27	8	pt	pt	X
ijtc-1282	27	9	toba	toba	PROPN
ijtc-1282	27	10	pulp	pulp	NOUN
ijtc-1282	27	11	lestari	lestari	PROPN
ijtc-1282	27	12	tbk	tbk	PROPN
ijtc-1282	27	13	(	(	PUNCT
ijtc-1282	27	14	inru	inru	NOUN
ijtc-1282	27	15	)	)	PUNCT
ijtc-1282	27	16	,	,	PUNCT
ijtc-1282	27	17	which	which	PRON
ijtc-1282	27	18	was	be	AUX
ijtc-1282	27	19	involved	involve	VERB
ijtc-1282	27	20	in	in	ADP
ijtc-1282	27	21	a	a	DET
ijtc-1282	27	22	tax	tax	NOUN
ijtc-1282	27	23	aggression	aggression	NOUN
ijtc-1282	27	24	case	case	NOUN
ijtc-1282	27	25	amounting	amount	VERB
ijtc-1282	27	26	to	to	ADP
ijtc-1282	27	27	rp	rp	PROPN
ijtc-1282	27	28	19	19	NUM
ijtc-1282	27	29	trillion	trillion	NUM
ijtc-1282	27	30	.	.	PUNCT
ijtc-1282	28	1	the	the	DET
ijtc-1282	28	2	company	company	NOUN
ijtc-1282	28	3	was	be	AUX
ijtc-1282	28	4	found	find	VERB
ijtc-1282	28	5	manipulating	manipulate	VERB
ijtc-1282	28	6	export	export	NOUN
ijtc-1282	28	7	documents	document	NOUN
ijtc-1282	28	8	to	to	PART
ijtc-1282	28	9	conceal	conceal	VERB
ijtc-1282	28	10	export	export	NOUN
ijtc-1282	28	11	values	value	NOUN
ijtc-1282	28	12	and	and	CCONJ
ijtc-1282	28	13	avoid	avoid	VERB
ijtc-1282	28	14	taxes	taxis	NOUN
ijtc-1282	28	15	,	,	PUNCT
ijtc-1282	28	16	reporting	report	VERB
ijtc-1282	28	17	rp	rp	ADP
ijtc-1282	28	18	167	167	NUM
ijtc-1282	28	19	trillion	trillion	NUM
ijtc-1282	28	20	in	in	ADP
ijtc-1282	28	21	false	false	ADJ
ijtc-1282	28	22	export	export	NOUN
ijtc-1282	28	23	transactions	transaction	NOUN
ijtc-1282	28	24	but	but	CCONJ
ijtc-1282	28	25	only	only	ADV
ijtc-1282	28	26	declaring	declare	VERB
ijtc-1282	28	27	rp	rp	NOUN
ijtc-1282	28	28	13	13	NUM
ijtc-1282	28	29	trillion	trillion	NUM
ijtc-1282	28	30	to	to	PART
ijtc-1282	28	31	evade	evade	VERB
ijtc-1282	28	32	export	export	NOUN
ijtc-1282	28	33	duties	duty	NOUN
ijtc-1282	28	34	(	(	PUNCT
ijtc-1282	28	35	tribunnews.com	tribunnews.com	X
ijtc-1282	28	36	,	,	PUNCT
ijtc-1282	28	37	2020	2020	NUM
ijtc-1282	28	38	)	)	PUNCT
ijtc-1282	28	39	.	.	PUNCT
ijtc-1282	29	1	the	the	DET
ijtc-1282	29	2	positive	positive	ADJ
ijtc-1282	29	3	accounting	accounting	NOUN
ijtc-1282	29	4	theory	theory	NOUN
ijtc-1282	29	5	serves	serve	VERB
ijtc-1282	29	6	as	as	ADP
ijtc-1282	29	7	the	the	DET
ijtc-1282	29	8	grand	grand	ADJ
ijtc-1282	29	9	theory	theory	NOUN
ijtc-1282	29	10	for	for	ADP
ijtc-1282	29	11	this	this	DET
ijtc-1282	29	12	research	research	NOUN
ijtc-1282	29	13	,	,	PUNCT
ijtc-1282	29	14	explaining	explain	VERB
ijtc-1282	29	15	that	that	SCONJ
ijtc-1282	29	16	companies	company	NOUN
ijtc-1282	29	17	choose	choose	VERB
ijtc-1282	29	18	accounting	accounting	NOUN
ijtc-1282	29	19	policies	policy	NOUN
ijtc-1282	29	20	to	to	PART
ijtc-1282	29	21	maximize	maximize	VERB
ijtc-1282	29	22	firm	firm	ADJ
ijtc-1282	29	23	value	value	NOUN
ijtc-1282	29	24	and	and	CCONJ
ijtc-1282	29	25	minimize	minimize	VERB
ijtc-1282	29	26	contract	contract	NOUN
ijtc-1282	29	27	costs	cost	NOUN
ijtc-1282	29	28	(	(	PUNCT
ijtc-1282	29	29	mansor	mansor	PROPN
ijtc-1282	29	30	&	&	CCONJ
ijtc-1282	29	31	abdullahi	abdullahi	PROPN
ijtc-1282	29	32	,	,	PUNCT
ijtc-1282	29	33	2015	2015	NUM
ijtc-1282	29	34	;	;	PUNCT
ijtc-1282	29	35	rahmawati	rahmawati	PROPN
ijtc-1282	29	36	&	&	CCONJ
ijtc-1282	29	37	kassim	kassim	PROPN
ijtc-1282	29	38	,	,	PUNCT
ijtc-1282	29	39	2020	2020	NUM
ijtc-1282	29	40	;	;	PUNCT
ijtc-1282	29	41	scott	scott	PROPN
ijtc-1282	29	42	,	,	PUNCT
ijtc-1282	29	43	2015	2015	NUM
ijtc-1282	29	44	)	)	PUNCT
ijtc-1282	29	45	.	.	PUNCT
ijtc-1282	30	1	according	accord	VERB
ijtc-1282	30	2	to	to	ADP
ijtc-1282	30	3	watts	watts	PROPN
ijtc-1282	30	4	&	&	CCONJ
ijtc-1282	30	5	zimmerman	zimmerman	PROPN
ijtc-1282	30	6	(	(	PUNCT
ijtc-1282	30	7	1983	1983	NUM
ijtc-1282	30	8	)	)	PUNCT
ijtc-1282	30	9	,	,	PUNCT
ijtc-1282	30	10	three	three	NUM
ijtc-1282	30	11	main	main	ADJ
ijtc-1282	30	12	hypotheses	hypothesis	NOUN
ijtc-1282	30	13	underlie	underlie	VERB
ijtc-1282	30	14	this	this	DET
ijtc-1282	30	15	theory	theory	NOUN
ijtc-1282	30	16	:	:	PUNCT
ijtc-1282	30	17	bonus	bonus	NOUN
ijtc-1282	30	18	plan	plan	NOUN
ijtc-1282	30	19	hypothesis	hypothesis	NOUN
ijtc-1282	30	20	,	,	PUNCT
ijtc-1282	30	21	debt	debt	NOUN
ijtc-1282	30	22	/	/	SYM
ijtc-1282	30	23	equity	equity	NOUN
ijtc-1282	30	24	hypothesis	hypothesis	NOUN
ijtc-1282	30	25	,	,	PUNCT
ijtc-1282	30	26	and	and	CCONJ
ijtc-1282	30	27	political	political	ADJ
ijtc-1282	30	28	cost	cost	NOUN
ijtc-1282	30	29	hypothesis	hypothesis	NOUN
ijtc-1282	30	30	.	.	PUNCT
ijtc-1282	31	1	the	the	DET
ijtc-1282	31	2	bonus	bonus	NOUN
ijtc-1282	31	3	plan	plan	NOUN
ijtc-1282	31	4	hypothesis	hypothesis	NOUN
ijtc-1282	31	5	suggests	suggest	VERB
ijtc-1282	31	6	that	that	SCONJ
ijtc-1282	31	7	managers	manager	NOUN
ijtc-1282	31	8	with	with	ADP
ijtc-1282	31	9	bonus	bonus	NOUN
ijtc-1282	31	10	plans	plan	NOUN
ijtc-1282	31	11	are	be	AUX
ijtc-1282	31	12	motivated	motivated	ADJ
ijtc-1282	31	13	to	to	PART
ijtc-1282	31	14	choose	choose	VERB
ijtc-1282	31	15	accounting	accounting	NOUN
ijtc-1282	31	16	methods	method	NOUN
ijtc-1282	31	17	that	that	PRON
ijtc-1282	31	18	increase	increase	VERB
ijtc-1282	31	19	current	current	ADJ
ijtc-1282	31	20	earnings	earning	NOUN
ijtc-1282	31	21	to	to	PART
ijtc-1282	31	22	boost	boost	VERB
ijtc-1282	31	23	their	their	PRON
ijtc-1282	31	24	bonuses	bonus	NOUN
ijtc-1282	31	25	.	.	PUNCT
ijtc-1282	32	1	the	the	DET
ijtc-1282	32	2	debt	debt	NOUN
ijtc-1282	32	3	/	/	SYM
ijtc-1282	32	4	equity	equity	NOUN
ijtc-1282	32	5	hypothesis	hypothesis	NOUN
ijtc-1282	32	6	posits	posit	NOUN
ijtc-1282	32	7	that	that	SCONJ
ijtc-1282	32	8	companies	company	NOUN
ijtc-1282	32	9	with	with	ADP
ijtc-1282	32	10	high	high	ADJ
ijtc-1282	32	11	debt	debt	NOUN
ijtc-1282	32	12	are	be	AUX
ijtc-1282	32	13	more	more	ADV
ijtc-1282	32	14	likely	likely	ADJ
ijtc-1282	32	15	to	to	PART
ijtc-1282	32	16	select	select	VERB
ijtc-1282	32	17	accounting	accounting	NOUN
ijtc-1282	32	18	methods	method	NOUN
ijtc-1282	32	19	that	that	PRON
ijtc-1282	32	20	increase	increase	VERB
ijtc-1282	32	21	earnings	earning	NOUN
ijtc-1282	32	22	to	to	PART
ijtc-1282	32	23	avoid	avoid	VERB
ijtc-1282	32	24	breaching	breach	VERB
ijtc-1282	32	25	debt	debt	NOUN
ijtc-1282	32	26	covenants	covenant	NOUN
ijtc-1282	32	27	.	.	PUNCT
ijtc-1282	33	1	the	the	DET
ijtc-1282	33	2	political	political	ADJ
ijtc-1282	33	3	cost	cost	NOUN
ijtc-1282	33	4	hypothesis	hypothesis	NOUN
ijtc-1282	33	5	suggests	suggest	VERB
ijtc-1282	33	6	that	that	SCONJ
ijtc-1282	33	7	large	large	ADJ
ijtc-1282	33	8	companies	company	NOUN
ijtc-1282	33	9	might	might	AUX
ijtc-1282	33	10	choose	choose	VERB
ijtc-1282	33	11	accounting	accounting	NOUN
ijtc-1282	33	12	methods	method	NOUN
ijtc-1282	33	13	that	that	PRON
ijtc-1282	33	14	reduce	reduce	VERB
ijtc-1282	33	15	earnings	earning	NOUN
ijtc-1282	33	16	to	to	PART
ijtc-1282	33	17	mitigate	mitigate	VERB
ijtc-1282	33	18	public	public	ADJ
ijtc-1282	33	19	and	and	CCONJ
ijtc-1282	33	20	regulatory	regulatory	ADJ
ijtc-1282	33	21	pressure	pressure	NOUN
ijtc-1282	33	22	(	(	PUNCT
ijtc-1282	33	23	devos	devos	PROPN
ijtc-1282	33	24	&	&	CCONJ
ijtc-1282	33	25	rahman	rahman	PROPN
ijtc-1282	33	26	,	,	PUNCT
ijtc-1282	33	27	2023	2023	NUM
ijtc-1282	33	28	;	;	PUNCT
ijtc-1282	33	29	hajawiyah	hajawiyah	NOUN
ijtc-1282	33	30	et	et	PROPN
ijtc-1282	33	31	al	al	PROPN
ijtc-1282	33	32	.	.	PROPN
ijtc-1282	33	33	,	,	PUNCT
ijtc-1282	33	34	2022	2022	NUM
ijtc-1282	33	35	)	)	PUNCT
ijtc-1282	33	36	.	.	PUNCT
ijtc-1282	34	1	tax	tax	NOUN
ijtc-1282	34	2	aggressiveness	aggressiveness	NOUN
ijtc-1282	34	3	can	can	AUX
ijtc-1282	34	4	be	be	AUX
ijtc-1282	34	5	influenced	influence	VERB
ijtc-1282	34	6	by	by	ADP
ijtc-1282	34	7	a	a	DET
ijtc-1282	34	8	company	company	NOUN
ijtc-1282	34	9	's	's	PART
ijtc-1282	34	10	liquidity	liquidity	NOUN
ijtc-1282	34	11	.	.	PUNCT
ijtc-1282	35	1	liquidity	liquidity	NOUN
ijtc-1282	35	2	reflects	reflect	VERB
ijtc-1282	35	3	a	a	DET
ijtc-1282	35	4	company	company	NOUN
ijtc-1282	35	5	's	's	PART
ijtc-1282	35	6	performance	performance	NOUN
ijtc-1282	35	7	in	in	ADP
ijtc-1282	35	8	terms	term	NOUN
ijtc-1282	35	9	of	of	ADP
ijtc-1282	35	10	its	its	PRON
ijtc-1282	35	11	ability	ability	NOUN
ijtc-1282	35	12	to	to	PART
ijtc-1282	35	13	pay	pay	VERB
ijtc-1282	35	14	current	current	ADJ
ijtc-1282	35	15	liabilities	liability	NOUN
ijtc-1282	35	16	with	with	ADP
ijtc-1282	35	17	its	its	PRON
ijtc-1282	35	18	current	current	ADJ
ijtc-1282	35	19	assets	asset	NOUN
ijtc-1282	35	20	.	.	PUNCT
ijtc-1282	36	1	liquidity	liquidity	NOUN
ijtc-1282	36	2	can	can	AUX
ijtc-1282	36	3	be	be	AUX
ijtc-1282	36	4	measured	measure	VERB
ijtc-1282	36	5	using	use	VERB
ijtc-1282	36	6	several	several	ADJ
ijtc-1282	36	7	ratios	ratio	NOUN
ijtc-1282	36	8	,	,	PUNCT
ijtc-1282	36	9	one	one	NUM
ijtc-1282	36	10	of	of	ADP
ijtc-1282	36	11	which	which	PRON
ijtc-1282	36	12	is	be	AUX
ijtc-1282	36	13	the	the	DET
ijtc-1282	36	14	current	current	ADJ
ijtc-1282	36	15	ratio	ratio	NOUN
ijtc-1282	36	16	(	(	PUNCT
ijtc-1282	36	17	cr	cr	PROPN
ijtc-1282	36	18	)	)	PUNCT
ijtc-1282	36	19	,	,	PUNCT
ijtc-1282	36	20	indicating	indicate	VERB
ijtc-1282	36	21	a	a	DET
ijtc-1282	36	22	company	company	NOUN
ijtc-1282	36	23	's	's	PART
ijtc-1282	36	24	ability	ability	NOUN
ijtc-1282	36	25	to	to	PART
ijtc-1282	36	26	pay	pay	VERB
ijtc-1282	36	27	short	short	ADJ
ijtc-1282	36	28	-	-	PUNCT
ijtc-1282	36	29	term	term	NOUN
ijtc-1282	36	30	obligations	obligation	NOUN
ijtc-1282	36	31	with	with	ADP
ijtc-1282	36	32	its	its	PRON
ijtc-1282	36	33	current	current	ADJ
ijtc-1282	36	34	assets	asset	NOUN
ijtc-1282	36	35	(	(	PUNCT
ijtc-1282	36	36	kasmir	kasmir	PROPN
ijtc-1282	36	37	and	and	CCONJ
ijtc-1282	36	38	lainnya	lainnya	PROPN
ijtc-1282	36	39	2019	2019	NUM
ijtc-1282	36	40	,	,	PUNCT
ijtc-1282	36	41	putri	putri	NOUN
ijtc-1282	36	42	and	and	CCONJ
ijtc-1282	36	43	hanif	hanif	PROPN
ijtc-1282	36	44	2020	2020	NUM
ijtc-1282	36	45	)	)	PUNCT
ijtc-1282	36	46	.	.	PUNCT
ijtc-1282	37	1	leverage	leverage	NOUN
ijtc-1282	37	2	,	,	PUNCT
ijtc-1282	37	3	the	the	DET
ijtc-1282	37	4	company	company	NOUN
ijtc-1282	37	5	's	's	PART
ijtc-1282	37	6	ability	ability	NOUN
ijtc-1282	37	7	to	to	PART
ijtc-1282	37	8	pay	pay	VERB
ijtc-1282	37	9	long	long	ADJ
ijtc-1282	37	10	-	-	PUNCT
ijtc-1282	37	11	term	term	NOUN
ijtc-1282	37	12	debt	debt	NOUN
ijtc-1282	37	13	,	,	PUNCT
ijtc-1282	37	14	also	also	ADV
ijtc-1282	37	15	affects	affect	VERB
ijtc-1282	37	16	tax	tax	NOUN
ijtc-1282	37	17	aggressiveness	aggressiveness	NOUN
ijtc-1282	37	18	.	.	PUNCT
ijtc-1282	38	1	leverage	leverage	NOUN
ijtc-1282	38	2	can	can	AUX
ijtc-1282	38	3	be	be	AUX
ijtc-1282	38	4	measured	measure	VERB
ijtc-1282	38	5	using	use	VERB
ijtc-1282	38	6	the	the	DET
ijtc-1282	38	7	debt	debt	NOUN
ijtc-1282	38	8	to	to	ADP
ijtc-1282	38	9	asset	asset	NOUN
ijtc-1282	38	10	ratio	ratio	NOUN
ijtc-1282	38	11	(	(	PUNCT
ijtc-1282	38	12	dar	dar	NOUN
ijtc-1282	38	13	)	)	PUNCT
ijtc-1282	38	14	.	.	PUNCT
ijtc-1282	39	1	higher	high	ADJ
ijtc-1282	39	2	leverage	leverage	NOUN
ijtc-1282	39	3	increases	increase	VERB
ijtc-1282	39	4	interest	interest	NOUN
ijtc-1282	39	5	expenses	expense	NOUN
ijtc-1282	39	6	,	,	PUNCT
ijtc-1282	39	7	reducing	reduce	VERB
ijtc-1282	39	8	taxable	taxable	ADJ
ijtc-1282	39	9	income	income	NOUN
ijtc-1282	39	10	and	and	CCONJ
ijtc-1282	39	11	potentially	potentially	ADV
ijtc-1282	39	12	lowering	lower	VERB
ijtc-1282	39	13	tax	tax	NOUN
ijtc-1282	39	14	payments	payment	NOUN
ijtc-1282	39	15	(	(	PUNCT
ijtc-1282	39	16	hidayat	hidayat	PROPN
ijtc-1282	39	17	and	and	CCONJ
ijtc-1282	39	18	muliasari	muliasari	PROPN
ijtc-1282	39	19	2020	2020	NUM
ijtc-1282	39	20	)	)	PUNCT
ijtc-1282	39	21	.	.	PUNCT
ijtc-1282	40	1	(	(	PUNCT
ijtc-1282	40	2	abdullah	abdullah	PROPN
ijtc-1282	40	3	2020	2020	NUM
ijtc-1282	40	4	)	)	PUNCT
ijtc-1282	40	5	found	find	VERB
ijtc-1282	40	6	a	a	DET
ijtc-1282	40	7	significant	significant	ADJ
ijtc-1282	40	8	relationship	relationship	NOUN
ijtc-1282	40	9	between	between	ADP
ijtc-1282	40	10	leverage	leverage	NOUN
ijtc-1282	40	11	and	and	CCONJ
ijtc-1282	40	12	tax	tax	NOUN
ijtc-1282	40	13	aggressiveness	aggressiveness	NOUN
ijtc-1282	40	14	in	in	ADP
ijtc-1282	40	15	chemical	chemical	ADJ
ijtc-1282	40	16	sector	sector	NOUN
ijtc-1282	40	17	companies	company	NOUN
ijtc-1282	40	18	,	,	PUNCT
ijtc-1282	40	19	while	while	SCONJ
ijtc-1282	40	20	(	(	PUNCT
ijtc-1282	40	21	febrilyantri	febrilyantri	ADJ
ijtc-1282	40	22	2022	2022	NUM
ijtc-1282	40	23	,	,	PUNCT
ijtc-1282	40	24	kusumawati	kusumawati	PROPN
ijtc-1282	40	25	and	and	CCONJ
ijtc-1282	40	26	kartika	kartika	PROPN
ijtc-1282	40	27	2023	2023	NUM
ijtc-1282	40	28	)	)	PUNCT
ijtc-1282	40	29	found	find	VERB
ijtc-1282	40	30	no	no	DET
ijtc-1282	40	31	such	such	ADJ
ijtc-1282	40	32	effect	effect	NOUN
ijtc-1282	40	33	in	in	ADP
ijtc-1282	40	34	mining	mining	NOUN
ijtc-1282	40	35	companies	company	NOUN
ijtc-1282	40	36	.	.	PUNCT
ijtc-1282	41	1	these	these	DET
ijtc-1282	41	2	results	result	NOUN
ijtc-1282	41	3	are	be	AUX
ijtc-1282	41	4	supported	support	VERB
ijtc-1282	41	5	by	by	ADP
ijtc-1282	41	6	studies	study	NOUN
ijtc-1282	41	7	conducted	conduct	VERB
ijtc-1282	41	8	(	(	PUNCT
ijtc-1282	41	9	(	(	PUNCT
ijtc-1282	41	10	pattiasina	pattiasina	PROPN
ijtc-1282	41	11	2019	2019	NUM
ijtc-1282	41	12	,	,	PUNCT
ijtc-1282	41	13	stawati	stawati	PROPN
ijtc-1282	41	14	2020	2020	NUM
ijtc-1282	41	15	,	,	PUNCT
ijtc-1282	41	16	rambe	rambe	NOUN
ijtc-1282	41	17	and	and	CCONJ
ijtc-1282	41	18	utami	utami	NOUN
ijtc-1282	41	19	2021	2021	NUM
ijtc-1282	41	20	,	,	PUNCT
ijtc-1282	41	21	febrilyantri	febrilyantri	ADJ
ijtc-1282	41	22	2022	2022	NUM
ijtc-1282	41	23	,	,	PUNCT
ijtc-1282	41	24	kusumawati	kusumawati	PROPN
ijtc-1282	41	25	and	and	CCONJ
ijtc-1282	41	26	kartika	kartika	PROPN
ijtc-1282	41	27	2023	2023	NUM
ijtc-1282	41	28	,	,	PUNCT
ijtc-1282	41	29	meldisthy	meldisthy	PROPN
ijtc-1282	41	30	,	,	PUNCT
ijtc-1282	41	31	espa	espa	PROPN
ijtc-1282	41	32	et	et	PROPN
ijtc-1282	41	33	al	al	PROPN
ijtc-1282	41	34	.	.	PROPN
ijtc-1282	41	35	2024	2024	NUM
ijtc-1282	41	36	,	,	PUNCT
ijtc-1282	41	37	tanvanno	tanvanno	VERB
ijtc-1282	41	38	,	,	PUNCT
ijtc-1282	41	39	tanevia	tanevia	X
ijtc-1282	41	40	et	et	PROPN
ijtc-1282	41	41	al	al	PROPN
ijtc-1282	41	42	.	.	PROPN
ijtc-1282	41	43	2024	2024	NUM
ijtc-1282	41	44	)	)	PUNCT
ijtc-1282	41	45	.	.	PUNCT
ijtc-1282	42	1	firm	firm	ADJ
ijtc-1282	42	2	size	size	NOUN
ijtc-1282	42	3	,	,	PUNCT
ijtc-1282	42	4	indicating	indicate	VERB
ijtc-1282	42	5	the	the	DET
ijtc-1282	42	6	scale	scale	NOUN
ijtc-1282	42	7	of	of	ADP
ijtc-1282	42	8	a	a	DET
ijtc-1282	42	9	company	company	NOUN
ijtc-1282	42	10	's	's	PART
ijtc-1282	42	11	operations	operation	NOUN
ijtc-1282	42	12	,	,	PUNCT
ijtc-1282	42	13	can	can	AUX
ijtc-1282	42	14	influence	influence	VERB
ijtc-1282	42	15	tax	tax	NOUN
ijtc-1282	42	16	aggressiveness	aggressiveness	NOUN
ijtc-1282	42	17	.	.	PUNCT
ijtc-1282	43	1	larger	large	ADJ
ijtc-1282	43	2	firms	firm	NOUN
ijtc-1282	43	3	tend	tend	VERB
ijtc-1282	43	4	to	to	PART
ijtc-1282	43	5	manage	manage	VERB
ijtc-1282	43	6	their	their	PRON
ijtc-1282	43	7	finances	finance	NOUN
ijtc-1282	43	8	better	well	ADV
ijtc-1282	43	9	and	and	CCONJ
ijtc-1282	43	10	optimize	optimize	VERB
ijtc-1282	43	11	their	their	PRON
ijtc-1282	43	12	tax	tax	NOUN
ijtc-1282	43	13	management	management	NOUN
ijtc-1282	43	14	to	to	PART
ijtc-1282	43	15	maximize	maximize	VERB
ijtc-1282	43	16	stakeholder	stakeholder	NOUN
ijtc-1282	43	17	benefits	benefit	NOUN
ijtc-1282	43	18	(	(	PUNCT
ijtc-1282	43	19	roslita	roslita	NOUN
ijtc-1282	43	20	and	and	CCONJ
ijtc-1282	43	21	safitri	safitri	ADJ
ijtc-1282	43	22	2022	2022	NUM
ijtc-1282	43	23	)	)	PUNCT
ijtc-1282	43	24	.	.	PUNCT
ijtc-1282	44	1	previous	previous	ADJ
ijtc-1282	44	2	studies	study	NOUN
ijtc-1282	44	3	have	have	AUX
ijtc-1282	44	4	shown	show	VERB
ijtc-1282	44	5	mixed	mixed	ADJ
ijtc-1282	44	6	results	result	NOUN
ijtc-1282	44	7	on	on	ADP
ijtc-1282	44	8	the	the	DET
ijtc-1282	44	9	impact	impact	NOUN
ijtc-1282	44	10	of	of	ADP
ijtc-1282	44	11	firm	firm	ADJ
ijtc-1282	44	12	size	size	NOUN
ijtc-1282	44	13	on	on	ADP
ijtc-1282	44	14	tax	tax	NOUN
ijtc-1282	44	15	aggressiveness	aggressiveness	NOUN
ijtc-1282	44	16	(	(	PUNCT
ijtc-1282	44	17	allo	allo	PROPN
ijtc-1282	44	18	,	,	PUNCT
ijtc-1282	44	19	alexander	alexander	PROPN
ijtc-1282	44	20	et	et	PROPN
ijtc-1282	44	21	al	al	PROPN
ijtc-1282	44	22	.	.	PROPN
ijtc-1282	44	23	2021	2021	NUM
ijtc-1282	44	24	)	)	PUNCT
ijtc-1282	45	1	but	but	CCONJ
ijtc-1282	45	2	the	the	DET
ijtc-1282	45	3	results	result	NOUN
ijtc-1282	45	4	of	of	ADP
ijtc-1282	45	5	this	this	DET
ijtc-1282	45	6	study	study	NOUN
ijtc-1282	45	7	contradict	contradict	VERB
ijtc-1282	45	8	the	the	DET
ijtc-1282	45	9	results	result	NOUN
ijtc-1282	45	10	of	of	ADP
ijtc-1282	45	11	the	the	DET
ijtc-1282	45	12	study	study	NOUN
ijtc-1282	45	13	(	(	PUNCT
ijtc-1282	45	14	ramadani	ramadani	NOUN
ijtc-1282	45	15	and	and	CCONJ
ijtc-1282	45	16	hartiyah	hartiyah	NOUN
ijtc-1282	45	17	2020	2020	NUM
ijtc-1282	45	18	,	,	PUNCT
ijtc-1282	45	19	malau	malau	NOUN
ijtc-1282	45	20	2021	2021	NUM
ijtc-1282	45	21	,	,	PUNCT
ijtc-1282	45	22	utomo	utomo	ADJ
ijtc-1282	45	23	and	and	CCONJ
ijtc-1282	45	24	fitria	fitria	PROPN
ijtc-1282	45	25	2021	2021	NUM
ijtc-1282	45	26	,	,	PUNCT
ijtc-1282	45	27	febrilyantri	febrilyantri	ADJ
ijtc-1282	45	28	2022	2022	NUM
ijtc-1282	45	29	,	,	PUNCT
ijtc-1282	45	30	hayani	hayani	NOUN
ijtc-1282	45	31	and	and	CCONJ
ijtc-1282	45	32	darmawati	darmawati	NOUN
ijtc-1282	45	33	2023	2023	NUM
ijtc-1282	45	34	)	)	PUNCT
ijtc-1282	45	35	.	.	PUNCT
ijtc-1282	46	1	the	the	DET
ijtc-1282	46	2	novelty	novelty	NOUN
ijtc-1282	46	3	and	and	CCONJ
ijtc-1282	46	4	differences	difference	NOUN
ijtc-1282	46	5	presented	present	VERB
ijtc-1282	46	6	by	by	ADP
ijtc-1282	46	7	this	this	DET
ijtc-1282	46	8	research	research	NOUN
ijtc-1282	46	9	provide	provide	VERB
ijtc-1282	46	10	significant	significant	ADJ
ijtc-1282	46	11	contributions	contribution	NOUN
ijtc-1282	46	12	to	to	ADP
ijtc-1282	46	13	understanding	understand	VERB
ijtc-1282	46	14	tax	tax	NOUN
ijtc-1282	46	15	aggressiveness	aggressiveness	NOUN
ijtc-1282	46	16	in	in	ADP
ijtc-1282	46	17	indonesia	indonesia	PROPN
ijtc-1282	46	18	's	's	PART
ijtc-1282	46	19	mining	mining	NOUN
ijtc-1282	46	20	sector	sector	NOUN
ijtc-1282	46	21	.	.	PUNCT
ijtc-1282	47	1	with	with	ADP
ijtc-1282	47	2	its	its	PRON
ijtc-1282	47	3	advanced	advanced	ADJ
ijtc-1282	47	4	methodological	methodological	ADJ
ijtc-1282	47	5	approach	approach	NOUN
ijtc-1282	47	6	,	,	PUNCT
ijtc-1282	47	7	focus	focus	VERB
ijtc-1282	47	8	on	on	ADP
ijtc-1282	47	9	the	the	DET
ijtc-1282	47	10	latest	late	ADJ
ijtc-1282	47	11	data	datum	NOUN
ijtc-1282	47	12	,	,	PUNCT
ijtc-1282	47	13	and	and	CCONJ
ijtc-1282	47	14	in	in	ADP
ijtc-1282	47	15	-	-	PUNCT
ijtc-1282	47	16	depth	depth	NOUN
ijtc-1282	47	17	analysis	analysis	NOUN
ijtc-1282	47	18	,	,	PUNCT
ijtc-1282	47	19	this	this	DET
ijtc-1282	47	20	study	study	NOUN
ijtc-1282	47	21	offers	offer	VERB
ijtc-1282	47	22	new	new	ADJ
ijtc-1282	47	23	insights	insight	NOUN
ijtc-1282	47	24	that	that	PRON
ijtc-1282	47	25	can	can	AUX
ijtc-1282	47	26	be	be	AUX
ijtc-1282	47	27	utilized	utilize	VERB
ijtc-1282	47	28	by	by	ADP
ijtc-1282	47	29	policymakers	policymaker	NOUN
ijtc-1282	47	30	,	,	PUNCT
ijtc-1282	47	31	academics	academic	NOUN
ijtc-1282	47	32	,	,	PUNCT
ijtc-1282	47	33	and	and	CCONJ
ijtc-1282	47	34	practitioners	practitioner	NOUN
ijtc-1282	47	35	to	to	PART
ijtc-1282	47	36	develop	develop	VERB
ijtc-1282	47	37	more	more	ADV
ijtc-1282	47	38	effective	effective	ADJ
ijtc-1282	47	39	strategies	strategy	NOUN
ijtc-1282	47	40	in	in	ADP
ijtc-1282	47	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1282	47	42	the	the	DET
ijtc-1282	47	43	influence	influence	NOUN
ijtc-1282	47	44	of	of	ADP
ijtc-1282	47	45	liquidity	liquidity	NOUN
ijtc-1282	47	46	,	,	PUNCT
ijtc-1282	47	47	leverage	leverage	NOUN
ijtc-1282	47	48	,	,	PUNCT
ijtc-1282	47	49	and	and	CCONJ
ijtc-1282	47	50	firm	firm	ADJ
ijtc-1282	47	51	size	size	NOUN
ijtc-1282	47	52	on	on	ADP
ijtc-1282	47	53	tax	tax	NOUN
ijtc-1282	47	54	aggressiveness	aggressiveness	NOUN
ijtc-1282	47	55	(	(	PUNCT
ijtc-1282	47	56	case	case	NOUN
ijtc-1282	47	57	study	study	NOUN
ijtc-1282	47	58	on	on	ADP
ijtc-1282	47	59	mining	mining	NOUN
ijtc-1282	47	60	companies	company	NOUN
ijtc-1282	47	61	listed	list	VERB
ijtc-1282	47	62	on	on	ADP
ijtc-1282	47	63	the	the	DET
ijtc-1282	47	64	indonesia	indonesia	PROPN
ijtc-1282	47	65	stock	stock	PROPN
ijtc-1282	47	66	exchange	exchange	PROPN
ijtc-1282	47	67	)	)	PUNCT
ijtc-1282	47	68	.	.	PUNCT
ijtc-1282	48	1	ramadanti	ramadanti	PROPN
ijtc-1282	48	2	,	,	PUNCT
ijtc-1282	48	3	seralurin	seralurin	NOUN
ijtc-1282	48	4	,	,	PUNCT
ijtc-1282	48	5	patma	patma	NOUN
ijtc-1282	48	6	,	,	PUNCT
ijtc-1282	48	7	and	and	CCONJ
ijtc-1282	48	8	pattiasina	pattiasina	VERB
ijtc-1282	48	9	638	638	NUM
ijtc-1282	48	10	|	|	NOUN
ijtc-1282	48	11	ilomata	ilomata	PROPN
ijtc-1282	48	12	international	international	ADJ
ijtc-1282	48	13	journal	journal	NOUN
ijtc-1282	48	14	of	of	ADP
ijtc-1282	48	15	tax	tax	PROPN
ijtc-1282	48	16	&	&	CCONJ
ijtc-1282	48	17	accounting	account	VERB
ijtc-1282	48	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1282	48	19	managing	managing	NOUN
ijtc-1282	48	20	and	and	CCONJ
ijtc-1282	48	21	overseeing	oversee	VERB
ijtc-1282	48	22	tax	tax	NOUN
ijtc-1282	48	23	aggressiveness	aggressiveness	NOUN
ijtc-1282	48	24	practices	practice	NOUN
ijtc-1282	48	25	within	within	ADP
ijtc-1282	48	26	the	the	DET
ijtc-1282	48	27	mining	mining	NOUN
ijtc-1282	48	28	industry	industry	NOUN
ijtc-1282	48	29	(	(	PUNCT
ijtc-1282	48	30	ardhi	ardhi	PROPN
ijtc-1282	48	31	&	&	CCONJ
ijtc-1282	48	32	lubis	lubis	PROPN
ijtc-1282	48	33	,	,	PUNCT
ijtc-1282	48	34	2023	2023	NUM
ijtc-1282	48	35	;	;	PUNCT
ijtc-1282	48	36	mashuri	mashuri	PROPN
ijtc-1282	48	37	&	&	CCONJ
ijtc-1282	48	38	ermaya	ermaya	PROPN
ijtc-1282	48	39	,	,	PUNCT
ijtc-1282	48	40	2019	2019	NUM
ijtc-1282	48	41	)	)	PUNCT
ijtc-1282	48	42	.	.	PUNCT
ijtc-1282	49	1	method	method	VERB
ijtc-1282	49	2	the	the	DET
ijtc-1282	49	3	data	data	NOUN
ijtc-1282	49	4	analysis	analysis	NOUN
ijtc-1282	49	5	method	method	NOUN
ijtc-1282	49	6	used	use	VERB
ijtc-1282	49	7	in	in	ADP
ijtc-1282	49	8	this	this	DET
ijtc-1282	49	9	research	research	NOUN
ijtc-1282	49	10	is	be	AUX
ijtc-1282	49	11	to	to	PART
ijtc-1282	49	12	use	use	VERB
ijtc-1282	49	13	the	the	DET
ijtc-1282	49	14	smartpls	smartpls	NOUN
ijtc-1282	49	15	(	(	PUNCT
ijtc-1282	49	16	cheah	cheah	PROPN
ijtc-1282	49	17	,	,	PUNCT
ijtc-1282	49	18	thurasamy	thurasamy	PROPN
ijtc-1282	49	19	et	et	PROPN
ijtc-1282	49	20	al	al	PROPN
ijtc-1282	49	21	.	.	PROPN
ijtc-1282	49	22	2020	2020	NUM
ijtc-1282	49	23	)	)	PUNCT
ijtc-1282	49	24	approach	approach	NOUN
ijtc-1282	49	25	where	where	SCONJ
ijtc-1282	49	26	testing	testing	NOUN
ijtc-1282	49	27	is	be	AUX
ijtc-1282	49	28	carried	carry	VERB
ijtc-1282	49	29	out	out	ADP
ijtc-1282	49	30	in	in	ADP
ijtc-1282	49	31	several	several	ADJ
ijtc-1282	49	32	stages	stage	NOUN
ijtc-1282	49	33	,	,	PUNCT
ijtc-1282	49	34	namely	namely	ADV
ijtc-1282	49	35	:	:	PUNCT
ijtc-1282	49	36	descriptive	descriptive	ADJ
ijtc-1282	49	37	statistical	statistical	ADJ
ijtc-1282	49	38	test	test	NOUN
ijtc-1282	49	39	,	,	PUNCT
ijtc-1282	49	40	outer	outer	ADJ
ijtc-1282	49	41	moder	moder	PROPN
ijtc-1282	49	42	test	test	NOUN
ijtc-1282	49	43	,	,	PUNCT
ijtc-1282	49	44	inner	inner	ADJ
ijtc-1282	49	45	model	model	NOUN
ijtc-1282	49	46	test	test	NOUN
ijtc-1282	49	47	,	,	PUNCT
ijtc-1282	49	48	and	and	CCONJ
ijtc-1282	49	49	research	research	NOUN
ijtc-1282	49	50	hypothesis	hypothesis	NOUN
ijtc-1282	49	51	testing	testing	NOUN
ijtc-1282	49	52	.	.	PUNCT
ijtc-1282	50	1	the	the	DET
ijtc-1282	50	2	population	population	NOUN
ijtc-1282	50	3	consists	consist	VERB
ijtc-1282	50	4	of	of	ADP
ijtc-1282	50	5	all	all	DET
ijtc-1282	50	6	mining	mining	NOUN
ijtc-1282	50	7	companies	company	NOUN
ijtc-1282	50	8	listed	list	VERB
ijtc-1282	50	9	on	on	ADP
ijtc-1282	50	10	the	the	DET
ijtc-1282	50	11	indonesia	indonesia	PROPN
ijtc-1282	50	12	stock	stock	PROPN
ijtc-1282	50	13	exchange	exchange	PROPN
ijtc-1282	50	14	(	(	PUNCT
ijtc-1282	50	15	idx	idx	PROPN
ijtc-1282	50	16	)	)	PUNCT
ijtc-1282	50	17	from	from	ADP
ijtc-1282	50	18	2020	2020	NUM
ijtc-1282	50	19	to	to	ADP
ijtc-1282	50	20	2022	2022	NUM
ijtc-1282	50	21	.	.	PUNCT
ijtc-1282	51	1	the	the	DET
ijtc-1282	51	2	sample	sample	NOUN
ijtc-1282	51	3	is	be	AUX
ijtc-1282	51	4	selected	select	VERB
ijtc-1282	51	5	using	use	VERB
ijtc-1282	51	6	purposive	purposive	NOUN
ijtc-1282	51	7	sampling	sampling	NOUN
ijtc-1282	51	8	based	base	VERB
ijtc-1282	51	9	on	on	ADP
ijtc-1282	51	10	specific	specific	ADJ
ijtc-1282	51	11	criteria	criterion	NOUN
ijtc-1282	51	12	relevant	relevant	ADJ
ijtc-1282	51	13	to	to	ADP
ijtc-1282	51	14	the	the	DET
ijtc-1282	51	15	research	research	NOUN
ijtc-1282	51	16	objectives	objective	NOUN
ijtc-1282	51	17	.	.	PUNCT
ijtc-1282	52	1	sample	sample	NOUN
ijtc-1282	52	2	criteria	criterion	NOUN
ijtc-1282	52	3	:	:	PUNCT
ijtc-1282	52	4	1	1	X
ijtc-1282	52	5	.	.	X
ijtc-1282	52	6	mining	mining	NOUN
ijtc-1282	52	7	companies	company	NOUN
ijtc-1282	52	8	listed	list	VERB
ijtc-1282	52	9	on	on	ADP
ijtc-1282	52	10	the	the	DET
ijtc-1282	52	11	idx	idx	NOUN
ijtc-1282	52	12	during	during	ADP
ijtc-1282	52	13	2020	2020	NUM
ijtc-1282	52	14	-	-	SYM
ijtc-1282	52	15	2022	2022	NUM
ijtc-1282	52	16	.	.	PUNCT
ijtc-1282	53	1	2	2	X
ijtc-1282	53	2	.	.	X
ijtc-1282	53	3	companies	company	NOUN
ijtc-1282	53	4	that	that	PRON
ijtc-1282	53	5	publish	publish	VERB
ijtc-1282	53	6	financial	financial	ADJ
ijtc-1282	53	7	statements	statement	NOUN
ijtc-1282	53	8	in	in	ADP
ijtc-1282	53	9	indonesian	indonesian	ADJ
ijtc-1282	53	10	rupiah	rupiah	PROPN
ijtc-1282	53	11	.	.	PUNCT
ijtc-1282	54	1	3	3	X
ijtc-1282	54	2	.	.	X
ijtc-1282	54	3	mining	mining	NOUN
ijtc-1282	54	4	companies	company	NOUN
ijtc-1282	54	5	that	that	PRON
ijtc-1282	54	6	incurred	incur	VERB
ijtc-1282	54	7	losses	loss	NOUN
ijtc-1282	54	8	.	.	PUNCT
ijtc-1282	55	1	4	4	X
ijtc-1282	55	2	.	.	X
ijtc-1282	55	3	companies	company	NOUN
ijtc-1282	55	4	with	with	ADP
ijtc-1282	55	5	complete	complete	ADJ
ijtc-1282	55	6	information	information	NOUN
ijtc-1282	55	7	required	require	VERB
ijtc-1282	55	8	for	for	ADP
ijtc-1282	55	9	the	the	DET
ijtc-1282	55	10	study	study	NOUN
ijtc-1282	55	11	.	.	PUNCT
ijtc-1282	56	1	variable	variable	ADJ
ijtc-1282	56	2	measurement	measurement	NOUN
ijtc-1282	56	3	:	:	PUNCT
ijtc-1282	56	4	variables	variable	NOUN
ijtc-1282	56	5	in	in	ADP
ijtc-1282	56	6	this	this	DET
ijtc-1282	56	7	study	study	NOUN
ijtc-1282	56	8	are	be	AUX
ijtc-1282	56	9	measured	measure	VERB
ijtc-1282	56	10	using	use	VERB
ijtc-1282	56	11	ratios	ratio	NOUN
ijtc-1282	56	12	as	as	SCONJ
ijtc-1282	56	13	outlined	outline	VERB
ijtc-1282	56	14	in	in	ADP
ijtc-1282	56	15	table	table	NOUN
ijtc-1282	56	16	:	:	PUNCT
ijtc-1282	56	17	variable	variable	ADJ
ijtc-1282	56	18	scale	scale	NOUN
ijtc-1282	56	19	measurement	measurement	NOUN
ijtc-1282	56	20	current	current	ADJ
ijtc-1282	56	21	ratio	ratio	NOUN
ijtc-1282	56	22	(	(	PUNCT
ijtc-1282	56	23	cr	cr	NOUN
ijtc-1282	56	24	)	)	PUNCT
ijtc-1282	56	25	ratio	ratio	NOUN
ijtc-1282	56	26	current	current	ADJ
ijtc-1282	56	27	assets	asset	NOUN
ijtc-1282	56	28	/	/	SYM
ijtc-1282	56	29	current	current	ADJ
ijtc-1282	56	30	liabilities	liability	NOUN
ijtc-1282	56	31	debt	debt	NOUN
ijtc-1282	56	32	to	to	ADP
ijtc-1282	56	33	asset	asset	NOUN
ijtc-1282	56	34	ratio	ratio	NOUN
ijtc-1282	56	35	(	(	PUNCT
ijtc-1282	56	36	dar	dar	NOUN
ijtc-1282	56	37	)	)	PUNCT
ijtc-1282	56	38	ratio	ratio	NOUN
ijtc-1282	56	39	total	total	ADJ
ijtc-1282	56	40	debt	debt	NOUN
ijtc-1282	56	41	/	/	SYM
ijtc-1282	56	42	total	total	ADJ
ijtc-1282	56	43	assets	asset	NOUN
ijtc-1282	56	44	firm	firm	ADJ
ijtc-1282	56	45	size	size	NOUN
ijtc-1282	56	46	(	(	PUNCT
ijtc-1282	56	47	ln	ln	NOUN
ijtc-1282	56	48	)	)	PUNCT
ijtc-1282	56	49	ratio	ratio	NOUN
ijtc-1282	56	50	ln	ln	NOUN
ijtc-1282	56	51	(	(	PUNCT
ijtc-1282	56	52	assets	asset	NOUN
ijtc-1282	56	53	)	)	PUNCT
ijtc-1282	56	54	effective	effective	ADJ
ijtc-1282	56	55	tax	tax	NOUN
ijtc-1282	56	56	rate	rate	NOUN
ijtc-1282	56	57	(	(	PUNCT
ijtc-1282	56	58	etr	etr	PROPN
ijtc-1282	56	59	)	)	PUNCT
ijtc-1282	56	60	ratio	ratio	NOUN
ijtc-1282	56	61	income	income	NOUN
ijtc-1282	56	62	tax	tax	NOUN
ijtc-1282	56	63	expense	expense	NOUN
ijtc-1282	56	64	/	/	SYM
ijtc-1282	56	65	pre	pre	ADJ
ijtc-1282	56	66	-	-	ADJ
ijtc-1282	56	67	tax	tax	ADJ
ijtc-1282	56	68	profit	profit	NOUN
ijtc-1282	56	69	data	datum	NOUN
ijtc-1282	56	70	analysis	analysis	NOUN
ijtc-1282	56	71	uses	use	VERB
ijtc-1282	56	72	smartpls	smartpls	PROPN
ijtc-1282	56	73	software	software	NOUN
ijtc-1282	56	74	to	to	PART
ijtc-1282	56	75	perform	perform	VERB
ijtc-1282	56	76	structural	structural	ADJ
ijtc-1282	56	77	equation	equation	NOUN
ijtc-1282	56	78	modeling	modeling	NOUN
ijtc-1282	56	79	(	(	PUNCT
ijtc-1282	56	80	sem	sem	NOUN
ijtc-1282	56	81	)	)	PUNCT
ijtc-1282	56	82	,	,	PUNCT
ijtc-1282	56	83	including	include	VERB
ijtc-1282	56	84	tests	test	NOUN
ijtc-1282	56	85	for	for	ADP
ijtc-1282	56	86	descriptive	descriptive	ADJ
ijtc-1282	56	87	statistics	statistic	NOUN
ijtc-1282	56	88	,	,	PUNCT
ijtc-1282	56	89	outer	outer	ADJ
ijtc-1282	56	90	model	model	NOUN
ijtc-1282	56	91	,	,	PUNCT
ijtc-1282	56	92	inner	inner	ADJ
ijtc-1282	56	93	model	model	NOUN
ijtc-1282	56	94	,	,	PUNCT
ijtc-1282	56	95	and	and	CCONJ
ijtc-1282	56	96	hypothesis	hypothesis	NOUN
ijtc-1282	56	97	testing	testing	NOUN
ijtc-1282	56	98	.	.	PUNCT
ijtc-1282	57	1	result	result	NOUN
ijtc-1282	57	2	and	and	CCONJ
ijtc-1282	57	3	discussion	discussion	NOUN
ijtc-1282	57	4	descriptive	descriptive	ADJ
ijtc-1282	57	5	statistics	statistic	NOUN
ijtc-1282	57	6	table	table	NOUN
ijtc-1282	57	7	presents	present	VERB
ijtc-1282	57	8	descriptive	descriptive	ADJ
ijtc-1282	57	9	statistics	statistic	NOUN
ijtc-1282	57	10	for	for	ADP
ijtc-1282	57	11	the	the	DET
ijtc-1282	57	12	variables	variable	NOUN
ijtc-1282	57	13	analyzed	analyze	VERB
ijtc-1282	57	14	,	,	PUNCT
ijtc-1282	57	15	including	include	VERB
ijtc-1282	57	16	minimum	minimum	ADJ
ijtc-1282	57	17	,	,	PUNCT
ijtc-1282	57	18	maximum	maximum	ADJ
ijtc-1282	57	19	,	,	PUNCT
ijtc-1282	57	20	mean	mean	ADJ
ijtc-1282	57	21	,	,	PUNCT
ijtc-1282	57	22	and	and	CCONJ
ijtc-1282	57	23	standard	standard	ADJ
ijtc-1282	57	24	deviation	deviation	NOUN
ijtc-1282	57	25	values	value	NOUN
ijtc-1282	57	26	for	for	ADP
ijtc-1282	57	27	liquidity	liquidity	NOUN
ijtc-1282	57	28	,	,	PUNCT
ijtc-1282	57	29	leverage	leverage	NOUN
ijtc-1282	57	30	,	,	PUNCT
ijtc-1282	57	31	firm	firm	ADJ
ijtc-1282	57	32	size	size	NOUN
ijtc-1282	57	33	,	,	PUNCT
ijtc-1282	57	34	and	and	CCONJ
ijtc-1282	57	35	tax	tax	NOUN
ijtc-1282	57	36	aggressiveness	aggressiveness	NOUN
ijtc-1282	57	37	.	.	PUNCT
ijtc-1282	58	1	name	name	PROPN
ijtc-1282	58	2	min	min	PROPN
ijtc-1282	58	3	max	max	PROPN
ijtc-1282	58	4	mean	mean	PROPN
ijtc-1282	58	5	std	std	PROPN
ijtc-1282	58	6	.	.	PROPN
ijtc-1282	58	7	dev	dev	PROPN
ijtc-1282	58	8	.	.	PUNCT
ijtc-1282	59	1	cr	cr	PROPN
ijtc-1282	59	2	1.009	1.009	NUM
ijtc-1282	59	3	9.283	9.283	NUM
ijtc-1282	59	4	2.176	2.176	NUM
ijtc-1282	59	5	1.733	1.733	NUM
ijtc-1282	59	6	dar	dar	NOUN
ijtc-1282	59	7	0.081	0.081	NUM
ijtc-1282	59	8	0.700	0.700	NUM
ijtc-1282	59	9	0.400	0.400	NUM
ijtc-1282	59	10	0.179	0.179	NUM
ijtc-1282	59	11	ln	ln	ADJ
ijtc-1282	59	12	25.659	25.659	NUM
ijtc-1282	59	13	31.446	31.446	NUM
ijtc-1282	59	14	29.016	29.016	NUM
ijtc-1282	59	15	1.567	1.567	NUM
ijtc-1282	59	16	etr	etr	NOUN
ijtc-1282	59	17	0.108	0.108	NUM
ijtc-1282	59	18	0.775	0.775	NUM
ijtc-1282	59	19	0.320	0.320	NUM
ijtc-1282	59	20	0.166	0.166	NUM
ijtc-1282	59	21	source	source	NOUN
ijtc-1282	59	22	:	:	PUNCT
ijtc-1282	59	23	smartpls	smartpls	PROPN
ijtc-1282	59	24	output	output	NOUN
ijtc-1282	59	25	,	,	PUNCT
ijtc-1282	59	26	2024	2024	NUM
ijtc-1282	59	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1282	59	28	the	the	DET
ijtc-1282	59	29	influence	influence	NOUN
ijtc-1282	59	30	of	of	ADP
ijtc-1282	59	31	liquidity	liquidity	NOUN
ijtc-1282	59	32	,	,	PUNCT
ijtc-1282	59	33	leverage	leverage	NOUN
ijtc-1282	59	34	,	,	PUNCT
ijtc-1282	59	35	and	and	CCONJ
ijtc-1282	59	36	firm	firm	ADJ
ijtc-1282	59	37	size	size	NOUN
ijtc-1282	59	38	on	on	ADP
ijtc-1282	59	39	tax	tax	NOUN
ijtc-1282	59	40	aggressiveness	aggressiveness	NOUN
ijtc-1282	59	41	(	(	PUNCT
ijtc-1282	59	42	case	case	NOUN
ijtc-1282	59	43	study	study	NOUN
ijtc-1282	59	44	on	on	ADP
ijtc-1282	59	45	mining	mining	NOUN
ijtc-1282	59	46	companies	company	NOUN
ijtc-1282	59	47	listed	list	VERB
ijtc-1282	59	48	on	on	ADP
ijtc-1282	59	49	the	the	DET
ijtc-1282	59	50	indonesia	indonesia	PROPN
ijtc-1282	59	51	stock	stock	PROPN
ijtc-1282	59	52	exchange	exchange	PROPN
ijtc-1282	59	53	)	)	PUNCT
ijtc-1282	59	54	.	.	PUNCT
ijtc-1282	60	1	ramadanti	ramadanti	PROPN
ijtc-1282	60	2	,	,	PUNCT
ijtc-1282	60	3	seralurin	seralurin	NOUN
ijtc-1282	60	4	,	,	PUNCT
ijtc-1282	60	5	patma	patma	NOUN
ijtc-1282	60	6	,	,	PUNCT
ijtc-1282	60	7	and	and	CCONJ
ijtc-1282	60	8	pattiasina	pattiasina	PROPN
ijtc-1282	60	9	639	639	NUM
ijtc-1282	61	1	|	|	ADV
ijtc-1282	61	2	ilomata	ilomata	PROPN
ijtc-1282	61	3	international	international	ADJ
ijtc-1282	61	4	journal	journal	NOUN
ijtc-1282	61	5	of	of	ADP
ijtc-1282	61	6	tax	tax	PROPN
ijtc-1282	61	7	&	&	CCONJ
ijtc-1282	61	8	accounting	account	VERB
ijtc-1282	61	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1282	61	10	table	table	NOUN
ijtc-1282	61	11	above	above	ADV
ijtc-1282	61	12	shows	show	VERB
ijtc-1282	61	13	the	the	DET
ijtc-1282	61	14	average	average	ADJ
ijtc-1282	61	15	liquidity	liquidity	NOUN
ijtc-1282	61	16	value	value	NOUN
ijtc-1282	61	17	of	of	ADP
ijtc-1282	61	18	2.176	2.176	NUM
ijtc-1282	61	19	with	with	ADP
ijtc-1282	61	20	a	a	DET
ijtc-1282	61	21	standard	standard	ADJ
ijtc-1282	61	22	deviation	deviation	NOUN
ijtc-1282	61	23	of	of	ADP
ijtc-1282	61	24	1.733	1.733	NUM
ijtc-1282	61	25	,	,	PUNCT
ijtc-1282	61	26	the	the	DET
ijtc-1282	61	27	highest	high	ADJ
ijtc-1282	61	28	liquidity	liquidity	NOUN
ijtc-1282	61	29	value	value	NOUN
ijtc-1282	61	30	of	of	ADP
ijtc-1282	61	31	9.283	9.283	NUM
ijtc-1282	61	32	,	,	PUNCT
ijtc-1282	61	33	and	and	CCONJ
ijtc-1282	61	34	the	the	DET
ijtc-1282	61	35	lowest	low	ADJ
ijtc-1282	61	36	liquidity	liquidity	NOUN
ijtc-1282	61	37	value	value	NOUN
ijtc-1282	61	38	of	of	ADP
ijtc-1282	61	39	1.009	1.009	NUM
ijtc-1282	61	40	.	.	PUNCT
ijtc-1282	62	1	the	the	DET
ijtc-1282	62	2	average	average	ADJ
ijtc-1282	62	3	leverage	leverage	NOUN
ijtc-1282	62	4	value	value	NOUN
ijtc-1282	62	5	is	be	AUX
ijtc-1282	62	6	0.400	0.400	NUM
ijtc-1282	62	7	with	with	ADP
ijtc-1282	62	8	a	a	DET
ijtc-1282	62	9	standard	standard	ADJ
ijtc-1282	62	10	deviation	deviation	NOUN
ijtc-1282	62	11	of	of	ADP
ijtc-1282	62	12	0.179	0.179	NUM
ijtc-1282	62	13	,	,	PUNCT
ijtc-1282	62	14	the	the	DET
ijtc-1282	62	15	minimum	minimum	ADJ
ijtc-1282	62	16	value	value	NOUN
ijtc-1282	62	17	is	be	AUX
ijtc-1282	62	18	0.081	0.081	NUM
ijtc-1282	62	19	,	,	PUNCT
ijtc-1282	62	20	and	and	CCONJ
ijtc-1282	62	21	the	the	DET
ijtc-1282	62	22	maximum	maximum	ADJ
ijtc-1282	62	23	value	value	NOUN
ijtc-1282	62	24	is	be	AUX
ijtc-1282	62	25	0.700	0.700	NUM
ijtc-1282	62	26	.	.	PUNCT
ijtc-1282	63	1	the	the	DET
ijtc-1282	63	2	average	average	ADJ
ijtc-1282	63	3	firm	firm	ADJ
ijtc-1282	63	4	size	size	NOUN
ijtc-1282	63	5	is	be	AUX
ijtc-1282	63	6	29.016	29.016	NUM
ijtc-1282	63	7	with	with	ADP
ijtc-1282	63	8	a	a	DET
ijtc-1282	63	9	standard	standard	ADJ
ijtc-1282	63	10	deviation	deviation	NOUN
ijtc-1282	63	11	of	of	ADP
ijtc-1282	63	12	1.567	1.567	NUM
ijtc-1282	63	13	,	,	PUNCT
ijtc-1282	63	14	the	the	DET
ijtc-1282	63	15	minimum	minimum	ADJ
ijtc-1282	63	16	value	value	NOUN
ijtc-1282	63	17	is	be	AUX
ijtc-1282	63	18	25.659	25.659	NUM
ijtc-1282	63	19	,	,	PUNCT
ijtc-1282	63	20	and	and	CCONJ
ijtc-1282	63	21	the	the	DET
ijtc-1282	63	22	maximum	maximum	ADJ
ijtc-1282	63	23	value	value	NOUN
ijtc-1282	63	24	is	be	AUX
ijtc-1282	63	25	31.446	31.446	NUM
ijtc-1282	63	26	.	.	PUNCT
ijtc-1282	64	1	the	the	DET
ijtc-1282	64	2	average	average	ADJ
ijtc-1282	64	3	tax	tax	NOUN
ijtc-1282	64	4	aggressiveness	aggressiveness	NOUN
ijtc-1282	64	5	is	be	AUX
ijtc-1282	64	6	0.320	0.320	NUM
ijtc-1282	64	7	with	with	ADP
ijtc-1282	64	8	a	a	DET
ijtc-1282	64	9	standard	standard	ADJ
ijtc-1282	64	10	deviation	deviation	NOUN
ijtc-1282	64	11	of	of	ADP
ijtc-1282	64	12	0.166	0.166	NUM
ijtc-1282	64	13	,	,	PUNCT
ijtc-1282	64	14	the	the	DET
ijtc-1282	64	15	minimum	minimum	ADJ
ijtc-1282	64	16	value	value	NOUN
ijtc-1282	64	17	is	be	AUX
ijtc-1282	64	18	0.108	0.108	NUM
ijtc-1282	64	19	,	,	PUNCT
ijtc-1282	64	20	and	and	CCONJ
ijtc-1282	64	21	the	the	DET
ijtc-1282	64	22	maximum	maximum	ADJ
ijtc-1282	64	23	value	value	NOUN
ijtc-1282	64	24	is	be	AUX
ijtc-1282	64	25	0.775	0.775	NUM
ijtc-1282	64	26	.	.	PUNCT
ijtc-1282	65	1	outer	outer	ADJ
ijtc-1282	65	2	model	model	NOUN
ijtc-1282	65	3	test	test	NOUN
ijtc-1282	65	4	table	table	NOUN
ijtc-1282	65	5	shows	show	VERB
ijtc-1282	65	6	that	that	SCONJ
ijtc-1282	65	7	all	all	DET
ijtc-1282	65	8	indicators	indicator	NOUN
ijtc-1282	65	9	for	for	ADP
ijtc-1282	65	10	the	the	DET
ijtc-1282	65	11	latent	latent	NOUN
ijtc-1282	65	12	variables	variable	NOUN
ijtc-1282	65	13	in	in	ADP
ijtc-1282	65	14	this	this	DET
ijtc-1282	65	15	study	study	NOUN
ijtc-1282	65	16	have	have	VERB
ijtc-1282	65	17	loading	loading	NOUN
ijtc-1282	65	18	factor	factor	NOUN
ijtc-1282	65	19	values	value	NOUN
ijtc-1282	65	20	above	above	ADP
ijtc-1282	65	21	0.5	0.5	NUM
ijtc-1282	65	22	,	,	PUNCT
ijtc-1282	65	23	indicating	indicate	VERB
ijtc-1282	65	24	that	that	SCONJ
ijtc-1282	65	25	they	they	PRON
ijtc-1282	65	26	are	be	AUX
ijtc-1282	65	27	valid	valid	ADJ
ijtc-1282	65	28	and	and	CCONJ
ijtc-1282	65	29	reliable	reliable	ADJ
ijtc-1282	65	30	indicators	indicator	NOUN
ijtc-1282	65	31	for	for	ADP
ijtc-1282	65	32	the	the	DET
ijtc-1282	65	33	respective	respective	ADJ
ijtc-1282	65	34	variables	variable	NOUN
ijtc-1282	65	35	.	.	PUNCT
ijtc-1282	66	1	indicator	indicator	NOUN
ijtc-1282	66	2	likuiditas	likuiditas	PROPN
ijtc-1282	66	3	leverage	leverage	NOUN
ijtc-1282	66	4	firm	firm	ADJ
ijtc-1282	66	5	size	size	NOUN
ijtc-1282	66	6	tax	tax	NOUN
ijtc-1282	66	7	aggressiveness	aggressiveness	NOUN
ijtc-1282	66	8	cr	cr	ADP
ijtc-1282	66	9	1.000	1.000	NUM
ijtc-1282	66	10	dar	dar	NOUN
ijtc-1282	66	11	1.000	1.000	NUM
ijtc-1282	66	12	ln	ln	NOUN
ijtc-1282	66	13	1.000	1.000	NUM
ijtc-1282	66	14	etr	etr	PROPN
ijtc-1282	66	15	1.000	1.000	NUM
ijtc-1282	66	16	source	source	NOUN
ijtc-1282	66	17	:	:	PUNCT
ijtc-1282	66	18	smartpls	smartpls	PROPN
ijtc-1282	66	19	output	output	NOUN
ijtc-1282	66	20	,	,	PUNCT
ijtc-1282	66	21	2024	2024	NUM
ijtc-1282	66	22	based	base	VERB
ijtc-1282	66	23	on	on	ADP
ijtc-1282	66	24	table	table	NOUN
ijtc-1282	66	25	above	above	ADV
ijtc-1282	66	26	,	,	PUNCT
ijtc-1282	66	27	it	it	PRON
ijtc-1282	66	28	shows	show	VERB
ijtc-1282	66	29	that	that	SCONJ
ijtc-1282	66	30	all	all	DET
ijtc-1282	66	31	indicators	indicator	NOUN
ijtc-1282	66	32	of	of	ADP
ijtc-1282	66	33	latent	latent	NOUN
ijtc-1282	66	34	variables	variable	NOUN
ijtc-1282	66	35	in	in	ADP
ijtc-1282	66	36	this	this	DET
ijtc-1282	66	37	study	study	NOUN
ijtc-1282	66	38	have	have	VERB
ijtc-1282	66	39	a	a	DET
ijtc-1282	66	40	factor	factor	NOUN
ijtc-1282	66	41	loading	loading	NOUN
ijtc-1282	66	42	value	value	NOUN
ijtc-1282	66	43	above	above	ADP
ijtc-1282	66	44	0.5	0.5	NUM
ijtc-1282	66	45	.	.	PUNCT
ijtc-1282	67	1	thus	thus	ADV
ijtc-1282	67	2	,	,	PUNCT
ijtc-1282	67	3	these	these	DET
ijtc-1282	67	4	indicators	indicator	NOUN
ijtc-1282	67	5	are	be	AUX
ijtc-1282	67	6	valid	valid	ADJ
ijtc-1282	67	7	and	and	CCONJ
ijtc-1282	67	8	reliable	reliable	ADJ
ijtc-1282	67	9	indicators	indicator	NOUN
ijtc-1282	67	10	as	as	ADP
ijtc-1282	67	11	indicators	indicator	NOUN
ijtc-1282	67	12	that	that	PRON
ijtc-1282	67	13	reflect	reflect	VERB
ijtc-1282	67	14	the	the	DET
ijtc-1282	67	15	variables	variable	NOUN
ijtc-1282	67	16	of	of	ADP
ijtc-1282	67	17	this	this	DET
ijtc-1282	67	18	study	study	NOUN
ijtc-1282	67	19	.	.	PUNCT
ijtc-1282	68	1	based	base	VERB
ijtc-1282	68	2	on	on	ADP
ijtc-1282	68	3	table	table	NOUN
ijtc-1282	68	4	above	above	ADV
ijtc-1282	68	5	,	,	PUNCT
ijtc-1282	68	6	it	it	PRON
ijtc-1282	68	7	shows	show	VERB
ijtc-1282	68	8	that	that	SCONJ
ijtc-1282	68	9	all	all	DET
ijtc-1282	68	10	vif	vif	NOUN
ijtc-1282	68	11	values	value	NOUN
ijtc-1282	68	12	are	be	AUX
ijtc-1282	68	13	<	<	X
ijtc-1282	68	14	5	5	NUM
ijtc-1282	68	15	so	so	SCONJ
ijtc-1282	68	16	it	it	PRON
ijtc-1282	68	17	can	can	AUX
ijtc-1282	68	18	be	be	AUX
ijtc-1282	68	19	concluded	conclude	VERB
ijtc-1282	68	20	that	that	SCONJ
ijtc-1282	68	21	the	the	DET
ijtc-1282	68	22	data	datum	NOUN
ijtc-1282	68	23	does	do	AUX
ijtc-1282	68	24	not	not	PART
ijtc-1282	68	25	have	have	VERB
ijtc-1282	68	26	high	high	ADJ
ijtc-1282	68	27	collinearity	collinearity	NOUN
ijtc-1282	68	28	.	.	PUNCT
ijtc-1282	69	1	this	this	PRON
ijtc-1282	69	2	shows	show	VERB
ijtc-1282	69	3	that	that	SCONJ
ijtc-1282	69	4	the	the	DET
ijtc-1282	69	5	variables	variable	NOUN
ijtc-1282	69	6	used	use	VERB
ijtc-1282	69	7	will	will	AUX
ijtc-1282	69	8	not	not	PART
ijtc-1282	69	9	cause	cause	VERB
ijtc-1282	69	10	errors	error	NOUN
ijtc-1282	69	11	in	in	ADP
ijtc-1282	69	12	the	the	DET
ijtc-1282	69	13	assessment	assessment	NOUN
ijtc-1282	69	14	of	of	ADP
ijtc-1282	69	15	significance	significance	NOUN
ijtc-1282	69	16	.	.	PUNCT
ijtc-1282	70	1	r	r	X
ijtc-1282	70	2	-	-	PUNCT
ijtc-1282	70	3	square	square	ADJ
ijtc-1282	70	4	value	value	NOUN
ijtc-1282	70	5	shows	show	VERB
ijtc-1282	70	6	that	that	SCONJ
ijtc-1282	70	7	liquidity	liquidity	NOUN
ijtc-1282	70	8	,	,	PUNCT
ijtc-1282	70	9	leverage	leverage	NOUN
ijtc-1282	70	10	,	,	PUNCT
ijtc-1282	70	11	and	and	CCONJ
ijtc-1282	70	12	firm	firm	ADJ
ijtc-1282	70	13	size	size	NOUN
ijtc-1282	70	14	explain	explain	VERB
ijtc-1282	70	15	32.4	32.4	NUM
ijtc-1282	70	16	%	%	NOUN
ijtc-1282	70	17	of	of	ADP
ijtc-1282	70	18	the	the	DET
ijtc-1282	70	19	variance	variance	NOUN
ijtc-1282	70	20	in	in	ADP
ijtc-1282	70	21	tax	tax	NOUN
ijtc-1282	70	22	aggressiveness	aggressiveness	NOUN
ijtc-1282	70	23	.	.	PUNCT
ijtc-1282	71	1	indicator	indicator	NOUN
ijtc-1282	71	2	r	r	NOUN
ijtc-1282	71	3	-	-	PUNCT
ijtc-1282	71	4	square	square	ADJ
ijtc-1282	71	5	tax	tax	NOUN
ijtc-1282	71	6	aggressiveness	aggressiveness	NOUN
ijtc-1282	71	7	0.324	0.324	NUM
ijtc-1282	71	8	source	source	NOUN
ijtc-1282	71	9	:	:	PUNCT
ijtc-1282	71	10	smartpls	smartpls	PROPN
ijtc-1282	71	11	output	output	NOUN
ijtc-1282	71	12	,	,	PUNCT
ijtc-1282	71	13	2024	2024	NUM
ijtc-1282	71	14	based	base	VERB
ijtc-1282	71	15	on	on	ADP
ijtc-1282	71	16	table	table	NOUN
ijtc-1282	71	17	above	above	ADV
ijtc-1282	71	18	shows	show	VERB
ijtc-1282	71	19	that	that	SCONJ
ijtc-1282	71	20	tax	tax	NOUN
ijtc-1282	71	21	aggressiveness	aggressiveness	NOUN
ijtc-1282	71	22	can	can	AUX
ijtc-1282	71	23	be	be	AUX
ijtc-1282	71	24	explained	explain	VERB
ijtc-1282	71	25	by	by	ADP
ijtc-1282	71	26	32.4	32.4	NUM
ijtc-1282	71	27	%	%	NOUN
ijtc-1282	71	28	by	by	ADP
ijtc-1282	71	29	liquidity	liquidity	NOUN
ijtc-1282	71	30	,	,	PUNCT
ijtc-1282	71	31	leverage	leverage	NOUN
ijtc-1282	71	32	and	and	CCONJ
ijtc-1282	71	33	company	company	NOUN
ijtc-1282	71	34	size	size	NOUN
ijtc-1282	71	35	and	and	CCONJ
ijtc-1282	71	36	the	the	DET
ijtc-1282	71	37	rest	rest	NOUN
ijtc-1282	71	38	can	can	AUX
ijtc-1282	71	39	be	be	AUX
ijtc-1282	71	40	explained	explain	VERB
ijtc-1282	71	41	by	by	ADP
ijtc-1282	71	42	variables	variable	NOUN
ijtc-1282	71	43	not	not	PART
ijtc-1282	71	44	examined	examine	VERB
ijtc-1282	71	45	in	in	ADP
ijtc-1282	71	46	this	this	DET
ijtc-1282	71	47	study	study	NOUN
ijtc-1282	71	48	.	.	PUNCT
ijtc-1282	72	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1282	72	2	the	the	DET
ijtc-1282	72	3	influence	influence	NOUN
ijtc-1282	72	4	of	of	ADP
ijtc-1282	72	5	liquidity	liquidity	NOUN
ijtc-1282	72	6	,	,	PUNCT
ijtc-1282	72	7	leverage	leverage	NOUN
ijtc-1282	72	8	,	,	PUNCT
ijtc-1282	72	9	and	and	CCONJ
ijtc-1282	72	10	firm	firm	ADJ
ijtc-1282	72	11	size	size	NOUN
ijtc-1282	72	12	on	on	ADP
ijtc-1282	72	13	tax	tax	NOUN
ijtc-1282	72	14	aggressiveness	aggressiveness	NOUN
ijtc-1282	72	15	(	(	PUNCT
ijtc-1282	72	16	case	case	NOUN
ijtc-1282	72	17	study	study	NOUN
ijtc-1282	72	18	on	on	ADP
ijtc-1282	72	19	mining	mining	NOUN
ijtc-1282	72	20	companies	company	NOUN
ijtc-1282	72	21	listed	list	VERB
ijtc-1282	72	22	on	on	ADP
ijtc-1282	72	23	the	the	DET
ijtc-1282	72	24	indonesia	indonesia	PROPN
ijtc-1282	72	25	stock	stock	PROPN
ijtc-1282	72	26	exchange	exchange	PROPN
ijtc-1282	72	27	)	)	PUNCT
ijtc-1282	72	28	.	.	PUNCT
ijtc-1282	73	1	ramadanti	ramadanti	PROPN
ijtc-1282	73	2	,	,	PUNCT
ijtc-1282	73	3	seralurin	seralurin	NOUN
ijtc-1282	73	4	,	,	PUNCT
ijtc-1282	73	5	patma	patma	NOUN
ijtc-1282	73	6	,	,	PUNCT
ijtc-1282	73	7	and	and	CCONJ
ijtc-1282	73	8	pattiasina	pattiasina	VERB
ijtc-1282	73	9	640	640	NUM
ijtc-1282	73	10	|	|	NOUN
ijtc-1282	73	11	ilomata	ilomata	NOUN
ijtc-1282	73	12	international	international	ADJ
ijtc-1282	73	13	journal	journal	NOUN
ijtc-1282	73	14	of	of	ADP
ijtc-1282	73	15	tax	tax	PROPN
ijtc-1282	73	16	&	&	CCONJ
ijtc-1282	73	17	accounting	account	VERB
ijtc-1282	73	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1282	73	19	inner	inner	ADJ
ijtc-1282	73	20	model	model	NOUN
ijtc-1282	73	21	test	test	NOUN
ijtc-1282	73	22	collinearity	collinearity	NOUN
ijtc-1282	73	23	test	test	NOUN
ijtc-1282	73	24	results	result	NOUN
ijtc-1282	73	25	indicate	indicate	VERB
ijtc-1282	73	26	that	that	SCONJ
ijtc-1282	73	27	all	all	DET
ijtc-1282	73	28	vif	vif	NOUN
ijtc-1282	73	29	values	value	NOUN
ijtc-1282	73	30	are	be	AUX
ijtc-1282	73	31	below	below	ADP
ijtc-1282	73	32	5	5	NUM
ijtc-1282	73	33	,	,	PUNCT
ijtc-1282	73	34	suggesting	suggest	VERB
ijtc-1282	73	35	no	no	DET
ijtc-1282	73	36	high	high	ADJ
ijtc-1282	73	37	collinearity	collinearity	NOUN
ijtc-1282	73	38	among	among	ADP
ijtc-1282	73	39	the	the	DET
ijtc-1282	73	40	variables	variable	NOUN
ijtc-1282	73	41	.	.	PUNCT
ijtc-1282	74	1	indicator	indicator	PROPN
ijtc-1282	74	2	vif	vif	PROPN
ijtc-1282	74	3	cr	cr	ADP
ijtc-1282	74	4	1.000	1.000	NUM
ijtc-1282	74	5	dar	dar	NOUN
ijtc-1282	74	6	1.000	1.000	NUM
ijtc-1282	74	7	ln	ln	NOUN
ijtc-1282	74	8	1.000	1.000	NUM
ijtc-1282	74	9	etr	etr	PROPN
ijtc-1282	74	10	1.000	1.000	NUM
ijtc-1282	74	11	source	source	NOUN
ijtc-1282	74	12	:	:	PUNCT
ijtc-1282	74	13	smartpls	smartpls	PROPN
ijtc-1282	74	14	output	output	NOUN
ijtc-1282	74	15	,	,	PUNCT
ijtc-1282	74	16	2024	2024	NUM
ijtc-1282	74	17	f	f	X
ijtc-1282	74	18	-	-	PUNCT
ijtc-1282	74	19	square	square	ADJ
ijtc-1282	74	20	values	value	NOUN
ijtc-1282	74	21	suggest	suggest	VERB
ijtc-1282	74	22	a	a	DET
ijtc-1282	74	23	small	small	ADJ
ijtc-1282	74	24	effect	effect	NOUN
ijtc-1282	74	25	of	of	ADP
ijtc-1282	74	26	liquidity	liquidity	NOUN
ijtc-1282	74	27	and	and	CCONJ
ijtc-1282	74	28	leverage	leverage	NOUN
ijtc-1282	74	29	,	,	PUNCT
ijtc-1282	74	30	while	while	SCONJ
ijtc-1282	74	31	firm	firm	ADJ
ijtc-1282	74	32	size	size	NOUN
ijtc-1282	74	33	has	have	VERB
ijtc-1282	74	34	a	a	DET
ijtc-1282	74	35	moderate	moderate	ADJ
ijtc-1282	74	36	effect	effect	NOUN
ijtc-1282	74	37	on	on	ADP
ijtc-1282	74	38	tax	tax	NOUN
ijtc-1282	74	39	aggressiveness	aggressiveness	NOUN
ijtc-1282	74	40	.	.	PUNCT
ijtc-1282	75	1	indicator	indicator	NOUN
ijtc-1282	75	2	f	f	X
ijtc-1282	75	3	-	-	PUNCT
ijtc-1282	75	4	square	square	ADJ
ijtc-1282	75	5	liquidity	liquidity	NOUN
ijtc-1282	75	6	0.072	0.072	NUM
ijtc-1282	75	7	leverage	leverage	NOUN
ijtc-1282	75	8	0.011	0.011	NUM
ijtc-1282	75	9	firm	firm	ADJ
ijtc-1282	75	10	size	size	NOUN
ijtc-1282	75	11	0.191	0.191	NUM
ijtc-1282	75	12	source	source	NOUN
ijtc-1282	75	13	:	:	PUNCT
ijtc-1282	75	14	smartpls	smartpls	PROPN
ijtc-1282	75	15	output	output	NOUN
ijtc-1282	75	16	,	,	PUNCT
ijtc-1282	75	17	2024	2024	NUM
ijtc-1282	75	18	based	base	VERB
ijtc-1282	75	19	on	on	ADP
ijtc-1282	75	20	table	table	NOUN
ijtc-1282	75	21	above	above	ADV
ijtc-1282	75	22	,	,	PUNCT
ijtc-1282	75	23	it	it	PRON
ijtc-1282	75	24	shows	show	VERB
ijtc-1282	75	25	that	that	SCONJ
ijtc-1282	75	26	the	the	DET
ijtc-1282	75	27	liquidity	liquidity	NOUN
ijtc-1282	75	28	variable	variable	NOUN
ijtc-1282	75	29	has	have	VERB
ijtc-1282	75	30	a	a	DET
ijtc-1282	75	31	small	small	ADJ
ijtc-1282	75	32	effect	effect	NOUN
ijtc-1282	75	33	,	,	PUNCT
ijtc-1282	75	34	the	the	DET
ijtc-1282	75	35	leverage	leverage	NOUN
ijtc-1282	75	36	variable	variable	NOUN
ijtc-1282	75	37	has	have	VERB
ijtc-1282	75	38	a	a	DET
ijtc-1282	75	39	small	small	ADJ
ijtc-1282	75	40	effect	effect	NOUN
ijtc-1282	75	41	as	as	ADV
ijtc-1282	75	42	well	well	ADV
ijtc-1282	75	43	and	and	CCONJ
ijtc-1282	75	44	the	the	DET
ijtc-1282	75	45	company	company	NOUN
ijtc-1282	75	46	size	size	NOUN
ijtc-1282	75	47	has	have	VERB
ijtc-1282	75	48	a	a	DET
ijtc-1282	75	49	moderate	moderate	ADJ
ijtc-1282	75	50	effect	effect	NOUN
ijtc-1282	75	51	.	.	PUNCT
ijtc-1282	76	1	model	model	NOUN
ijtc-1282	76	2	fit	fit	PROPN
ijtc-1282	76	3	model	model	NOUN
ijtc-1282	76	4	fit	fit	NOUN
ijtc-1282	76	5	is	be	AUX
ijtc-1282	76	6	used	use	VERB
ijtc-1282	76	7	to	to	PART
ijtc-1282	76	8	assess	assess	VERB
ijtc-1282	76	9	the	the	DET
ijtc-1282	76	10	suitability	suitability	NOUN
ijtc-1282	76	11	of	of	ADP
ijtc-1282	76	12	a	a	DET
ijtc-1282	76	13	model	model	NOUN
ijtc-1282	76	14	.	.	PUNCT
ijtc-1282	77	1	the	the	DET
ijtc-1282	77	2	srmr	srmr	PROPN
ijtc-1282	77	3	(	(	PUNCT
ijtc-1282	77	4	standardized	standardized	ADJ
ijtc-1282	77	5	root	root	NOUN
ijtc-1282	77	6	mean	mean	ADJ
ijtc-1282	77	7	square	square	ADJ
ijtc-1282	77	8	residual	residual	ADJ
ijtc-1282	77	9	)	)	PUNCT
ijtc-1282	77	10	value	value	NOUN
ijtc-1282	77	11	is	be	AUX
ijtc-1282	77	12	utilized	utilize	VERB
ijtc-1282	77	13	to	to	PART
ijtc-1282	77	14	evaluate	evaluate	VERB
ijtc-1282	77	15	the	the	DET
ijtc-1282	77	16	appropriateness	appropriateness	NOUN
ijtc-1282	77	17	of	of	ADP
ijtc-1282	77	18	the	the	DET
ijtc-1282	77	19	relationships	relationship	NOUN
ijtc-1282	77	20	between	between	ADP
ijtc-1282	77	21	variables	variable	NOUN
ijtc-1282	77	22	in	in	ADP
ijtc-1282	77	23	the	the	DET
ijtc-1282	77	24	model	model	NOUN
ijtc-1282	77	25	.	.	PUNCT
ijtc-1282	78	1	a	a	DET
ijtc-1282	78	2	model	model	NOUN
ijtc-1282	78	3	is	be	AUX
ijtc-1282	78	4	considered	consider	VERB
ijtc-1282	78	5	fit	fit	ADJ
ijtc-1282	78	6	to	to	PART
ijtc-1282	78	7	explain	explain	VERB
ijtc-1282	78	8	the	the	DET
ijtc-1282	78	9	relationships	relationship	NOUN
ijtc-1282	78	10	between	between	ADP
ijtc-1282	78	11	variables	variable	NOUN
ijtc-1282	78	12	if	if	SCONJ
ijtc-1282	78	13	the	the	DET
ijtc-1282	78	14	srmr	srmr	PROPN
ijtc-1282	78	15	value	value	NOUN
ijtc-1282	78	16	is	be	AUX
ijtc-1282	78	17	less	less	ADJ
ijtc-1282	78	18	than	than	ADP
ijtc-1282	78	19	0.10	0.10	NUM
ijtc-1282	78	20	(	(	PUNCT
ijtc-1282	78	21	ghozali	ghozali	ADJ
ijtc-1282	78	22	,	,	PUNCT
ijtc-1282	78	23	2014	2014	NUM
ijtc-1282	78	24	)	)	PUNCT
ijtc-1282	78	25	.	.	PUNCT
ijtc-1282	79	1	model	model	PROPN
ijtc-1282	79	2	fit	fit	ADJ
ijtc-1282	79	3	test	test	NOUN
ijtc-1282	79	4	results	result	NOUN
ijtc-1282	79	5	indicator	indicator	NOUN
ijtc-1282	79	6	saturated	saturate	VERB
ijtc-1282	79	7	model	model	NOUN
ijtc-1282	79	8	estimated	estimate	VERB
ijtc-1282	79	9	model	model	NOUN
ijtc-1282	79	10	srmr	srmr	VERB
ijtc-1282	79	11	0.000	0.000	NUM
ijtc-1282	79	12	0.000	0.000	NUM
ijtc-1282	79	13	d_uls	d_ul	NOUN
ijtc-1282	80	1	0.000	0.000	NUM
ijtc-1282	80	2	0.000	0.000	NUM
ijtc-1282	80	3	d_g	d_g	NOUN
ijtc-1282	80	4	0.000	0.000	NUM
ijtc-1282	80	5	0.000	0.000	NUM
ijtc-1282	80	6	chi	chi	ADJ
ijtc-1282	80	7	-	-	PUNCT
ijtc-1282	80	8	square	square	NOUN
ijtc-1282	80	9	0.000	0.000	NUM
ijtc-1282	80	10	0.000	0.000	NUM
ijtc-1282	80	11	nfi	nfi	PROPN
ijtc-1282	80	12	1.000	1.000	NUM
ijtc-1282	80	13	1.000	1.000	NUM
ijtc-1282	80	14	source	source	NOUN
ijtc-1282	80	15	:	:	PUNCT
ijtc-1282	80	16	smartpls	smartpls	PROPN
ijtc-1282	80	17	output	output	NOUN
ijtc-1282	80	18	,	,	PUNCT
ijtc-1282	80	19	2024	2024	NUM
ijtc-1282	80	20	based	base	VERB
ijtc-1282	80	21	on	on	ADP
ijtc-1282	80	22	table	table	NOUN
ijtc-1282	80	23	above	above	ADV
ijtc-1282	80	24	,	,	PUNCT
ijtc-1282	80	25	it	it	PRON
ijtc-1282	80	26	can	can	AUX
ijtc-1282	80	27	be	be	AUX
ijtc-1282	80	28	concluded	conclude	VERB
ijtc-1282	80	29	that	that	SCONJ
ijtc-1282	80	30	the	the	DET
ijtc-1282	80	31	srmr	srmr	PROPN
ijtc-1282	80	32	value	value	NOUN
ijtc-1282	80	33	is	be	AUX
ijtc-1282	80	34	0.000	0.000	NUM
ijtc-1282	80	35	where	where	SCONJ
ijtc-1282	80	36	the	the	DET
ijtc-1282	80	37	value	value	NOUN
ijtc-1282	80	38	meets	meet	VERB
ijtc-1282	80	39	the	the	DET
ijtc-1282	80	40	criteria	criterion	NOUN
ijtc-1282	80	41	because	because	SCONJ
ijtc-1282	80	42	it	it	PRON
ijtc-1282	80	43	is	be	AUX
ijtc-1282	80	44	<	<	X
ijtc-1282	80	45	0.10	0.10	NUM
ijtc-1282	80	46	,	,	PUNCT
ijtc-1282	80	47	so	so	SCONJ
ijtc-1282	80	48	the	the	DET
ijtc-1282	80	49	pls	pls	NOUN
ijtc-1282	80	50	model	model	NOUN
ijtc-1282	80	51	in	in	ADP
ijtc-1282	80	52	this	this	DET
ijtc-1282	80	53	study	study	NOUN
ijtc-1282	80	54	is	be	AUX
ijtc-1282	80	55	declared	declare	VERB
ijtc-1282	80	56	fit	fit	ADJ
ijtc-1282	80	57	and	and	CCONJ
ijtc-1282	80	58	suitable	suitable	ADJ
ijtc-1282	80	59	for	for	ADP
ijtc-1282	80	60	use	use	NOUN
ijtc-1282	80	61	in	in	ADP
ijtc-1282	80	62	testing	test	VERB
ijtc-1282	80	63	the	the	DET
ijtc-1282	80	64	research	research	NOUN
ijtc-1282	80	65	hypothesis	hypothesis	NOUN
ijtc-1282	80	66	.	.	PUNCT
ijtc-1282	81	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1282	81	2	the	the	DET
ijtc-1282	81	3	influence	influence	NOUN
ijtc-1282	81	4	of	of	ADP
ijtc-1282	81	5	liquidity	liquidity	NOUN
ijtc-1282	81	6	,	,	PUNCT
ijtc-1282	81	7	leverage	leverage	NOUN
ijtc-1282	81	8	,	,	PUNCT
ijtc-1282	81	9	and	and	CCONJ
ijtc-1282	81	10	firm	firm	ADJ
ijtc-1282	81	11	size	size	NOUN
ijtc-1282	81	12	on	on	ADP
ijtc-1282	81	13	tax	tax	NOUN
ijtc-1282	81	14	aggressiveness	aggressiveness	NOUN
ijtc-1282	81	15	(	(	PUNCT
ijtc-1282	81	16	case	case	NOUN
ijtc-1282	81	17	study	study	NOUN
ijtc-1282	81	18	on	on	ADP
ijtc-1282	81	19	mining	mining	NOUN
ijtc-1282	81	20	companies	company	NOUN
ijtc-1282	81	21	listed	list	VERB
ijtc-1282	81	22	on	on	ADP
ijtc-1282	81	23	the	the	DET
ijtc-1282	81	24	indonesia	indonesia	PROPN
ijtc-1282	81	25	stock	stock	PROPN
ijtc-1282	81	26	exchange	exchange	PROPN
ijtc-1282	81	27	)	)	PUNCT
ijtc-1282	81	28	.	.	PUNCT
ijtc-1282	82	1	ramadanti	ramadanti	PROPN
ijtc-1282	82	2	,	,	PUNCT
ijtc-1282	82	3	seralurin	seralurin	NOUN
ijtc-1282	82	4	,	,	PUNCT
ijtc-1282	82	5	patma	patma	NOUN
ijtc-1282	82	6	,	,	PUNCT
ijtc-1282	82	7	and	and	CCONJ
ijtc-1282	82	8	pattiasina	pattiasina	VERB
ijtc-1282	82	9	641	641	NUM
ijtc-1282	82	10	|	|	ADV
ijtc-1282	82	11	ilomata	ilomata	PROPN
ijtc-1282	82	12	international	international	ADJ
ijtc-1282	82	13	journal	journal	NOUN
ijtc-1282	82	14	of	of	ADP
ijtc-1282	82	15	tax	tax	PROPN
ijtc-1282	82	16	&	&	CCONJ
ijtc-1282	82	17	accounting	accounting	PROPN
ijtc-1282	82	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1282	82	19	hypothesis	hypothesis	NOUN
ijtc-1282	82	20	testing	testing	NOUN
ijtc-1282	82	21	hypothesis	hypothesis	NOUN
ijtc-1282	82	22	testing	testing	NOUN
ijtc-1282	82	23	in	in	ADP
ijtc-1282	82	24	this	this	DET
ijtc-1282	82	25	study	study	NOUN
ijtc-1282	82	26	is	be	AUX
ijtc-1282	82	27	conducted	conduct	VERB
ijtc-1282	82	28	using	use	VERB
ijtc-1282	82	29	bootstrapping	bootstrapping	NOUN
ijtc-1282	82	30	.	.	PUNCT
ijtc-1282	83	1	the	the	DET
ijtc-1282	83	2	hypothesis	hypothesis	NOUN
ijtc-1282	83	3	test	test	NOUN
ijtc-1282	83	4	is	be	AUX
ijtc-1282	83	5	carried	carry	VERB
ijtc-1282	83	6	out	out	ADP
ijtc-1282	83	7	with	with	ADP
ijtc-1282	83	8	the	the	DET
ijtc-1282	83	9	t	t	NOUN
ijtc-1282	83	10	-	-	PUNCT
ijtc-1282	83	11	test	test	NOUN
ijtc-1282	83	12	,	,	PUNCT
ijtc-1282	83	13	where	where	SCONJ
ijtc-1282	83	14	a	a	DET
ijtc-1282	83	15	p	p	NOUN
ijtc-1282	83	16	-	-	PUNCT
ijtc-1282	83	17	value	value	NOUN
ijtc-1282	83	18	<	<	X
ijtc-1282	83	19	0.05	0.05	NUM
ijtc-1282	83	20	indicates	indicate	VERB
ijtc-1282	83	21	significance	significance	NOUN
ijtc-1282	83	22	,	,	PUNCT
ijtc-1282	83	23	and	and	CCONJ
ijtc-1282	83	24	vice	vice	ADV
ijtc-1282	83	25	versa	versa	ADV
ijtc-1282	83	26	.	.	PUNCT
ijtc-1282	84	1	h1	h1	PROPN
ijtc-1282	84	2	is	be	AUX
ijtc-1282	84	3	accepted	accept	VERB
ijtc-1282	84	4	if	if	SCONJ
ijtc-1282	84	5	the	the	DET
ijtc-1282	84	6	pvalue	pvalue	NOUN
ijtc-1282	84	7	<	<	X
ijtc-1282	84	8	0.05	0.05	NUM
ijtc-1282	84	9	(	(	PUNCT
ijtc-1282	84	10	ghozali	ghozali	PROPN
ijtc-1282	84	11	,	,	PUNCT
ijtc-1282	84	12	2014	2014	NUM
ijtc-1282	84	13	)	)	PUNCT
ijtc-1282	84	14	.	.	PUNCT
ijtc-1282	85	1	effect	effect	VERB
ijtc-1282	85	2	original	original	ADJ
ijtc-1282	85	3	sample	sample	NOUN
ijtc-1282	85	4	(	(	PUNCT
ijtc-1282	85	5	o	o	NOUN
ijtc-1282	85	6	)	)	PUNCT
ijtc-1282	85	7	sample	sample	NOUN
ijtc-1282	85	8	mean	mean	NOUN
ijtc-1282	85	9	(	(	PUNCT
ijtc-1282	85	10	m	m	NOUN
ijtc-1282	85	11	)	)	PUNCT
ijtc-1282	85	12	standard	standard	ADJ
ijtc-1282	85	13	deviation	deviation	NOUN
ijtc-1282	85	14	(	(	PUNCT
ijtc-1282	85	15	stdev	stdev	NOUN
ijtc-1282	85	16	)	)	PUNCT
ijtc-1282	85	17	t	t	PROPN
ijtc-1282	85	18	statistics	statistic	NOUN
ijtc-1282	85	19	p	p	NOUN
ijtc-1282	85	20	value	value	NOUN
ijtc-1282	85	21	liquidity	liquidity	NOUN
ijtc-1282	85	22	-	-	PUNCT
ijtc-1282	85	23	>	>	X
ijtc-1282	85	24	tax	tax	NOUN
ijtc-1282	85	25	aggressiveness	aggressiveness	NOUN
ijtc-1282	85	26	-0.319	-0.319	PUNCT
ijtc-1282	85	27	-0.339	-0.339	VERB
ijtc-1282	85	28	0.174	0.174	NUM
ijtc-1282	85	29	1.834	1.834	NUM
ijtc-1282	85	30	0.067	0.067	NUM
ijtc-1282	85	31	leverage	leverage	NOUN
ijtc-1282	85	32	-	-	PUNCT
ijtc-1282	85	33	>	>	X
ijtc-1282	85	34	tax	tax	NOUN
ijtc-1282	85	35	aggressiveness	aggressiveness	NOUN
ijtc-1282	85	36	0.126	0.126	NUM
ijtc-1282	85	37	0.109	0.109	NUM
ijtc-1282	85	38	0.234	0.234	NUM
ijtc-1282	85	39	0.537	0.537	NUM
ijtc-1282	85	40	0.591	0.591	NUM
ijtc-1282	85	41	firm	firm	ADJ
ijtc-1282	85	42	size	size	NOUN
ijtc-1282	85	43	-	-	PUNCT
ijtc-1282	85	44	>	>	X
ijtc-1282	85	45	tax	tax	NOUN
ijtc-1282	85	46	aggressiveness	aggressiveness	NOUN
ijtc-1282	85	47	-0.402	-0.402	PROPN
ijtc-1282	85	48	-0.391	-0.391	NUM
ijtc-1282	85	49	0.169	0.169	NUM
ijtc-1282	85	50	2.381	2.381	NUM
ijtc-1282	85	51	0.017	0.017	NUM
ijtc-1282	85	52	source	source	NOUN
ijtc-1282	85	53	:	:	PUNCT
ijtc-1282	85	54	smartpls	smartpls	PROPN
ijtc-1282	85	55	output	output	NOUN
ijtc-1282	85	56	,	,	PUNCT
ijtc-1282	85	57	2024	2024	NUM
ijtc-1282	85	58	the	the	DET
ijtc-1282	85	59	effect	effect	NOUN
ijtc-1282	85	60	of	of	ADP
ijtc-1282	85	61	liquidity	liquidity	NOUN
ijtc-1282	85	62	on	on	ADP
ijtc-1282	85	63	tax	tax	NOUN
ijtc-1282	85	64	aggressiveness	aggressiveness	NOUN
ijtc-1282	85	65	based	base	VERB
ijtc-1282	85	66	on	on	ADP
ijtc-1282	85	67	table	table	NOUN
ijtc-1282	85	68	,	,	PUNCT
ijtc-1282	85	69	it	it	PRON
ijtc-1282	85	70	can	can	AUX
ijtc-1282	85	71	be	be	AUX
ijtc-1282	85	72	concluded	conclude	VERB
ijtc-1282	85	73	that	that	SCONJ
ijtc-1282	85	74	liquidity	liquidity	NOUN
ijtc-1282	85	75	does	do	AUX
ijtc-1282	85	76	not	not	PART
ijtc-1282	85	77	have	have	VERB
ijtc-1282	85	78	a	a	DET
ijtc-1282	85	79	positive	positive	ADJ
ijtc-1282	85	80	effect	effect	NOUN
ijtc-1282	85	81	on	on	ADP
ijtc-1282	85	82	tax	tax	NOUN
ijtc-1282	85	83	aggressiveness	aggressiveness	NOUN
ijtc-1282	85	84	,	,	PUNCT
ijtc-1282	85	85	as	as	SCONJ
ijtc-1282	85	86	evidenced	evidence	VERB
ijtc-1282	85	87	by	by	ADP
ijtc-1282	85	88	a	a	DET
ijtc-1282	85	89	path	path	NOUN
ijtc-1282	85	90	coefficient	coefficient	NOUN
ijtc-1282	85	91	of	of	ADP
ijtc-1282	85	92	-0.319	-0.319	PROPN
ijtc-1282	85	93	,	,	PUNCT
ijtc-1282	85	94	a	a	DET
ijtc-1282	85	95	t	t	NOUN
ijtc-1282	85	96	-	-	PUNCT
ijtc-1282	85	97	statistic	statistic	NOUN
ijtc-1282	85	98	of	of	ADP
ijtc-1282	85	99	1.834	1.834	NUM
ijtc-1282	85	100	,	,	PUNCT
ijtc-1282	85	101	and	and	CCONJ
ijtc-1282	85	102	a	a	DET
ijtc-1282	85	103	p	p	NOUN
ijtc-1282	85	104	-	-	PUNCT
ijtc-1282	85	105	value	value	NOUN
ijtc-1282	85	106	of	of	ADP
ijtc-1282	85	107	0.067	0.067	NUM
ijtc-1282	85	108	.	.	PUNCT
ijtc-1282	86	1	the	the	DET
ijtc-1282	86	2	t	t	PROPN
ijtc-1282	86	3	-	-	PUNCT
ijtc-1282	86	4	statistic	statistic	NOUN
ijtc-1282	86	5	is	be	AUX
ijtc-1282	86	6	less	less	ADJ
ijtc-1282	86	7	than	than	ADP
ijtc-1282	86	8	1.96	1.96	NUM
ijtc-1282	86	9	,	,	PUNCT
ijtc-1282	86	10	and	and	CCONJ
ijtc-1282	86	11	the	the	DET
ijtc-1282	86	12	p	p	NOUN
ijtc-1282	86	13	-	-	PUNCT
ijtc-1282	86	14	value	value	NOUN
ijtc-1282	86	15	is	be	AUX
ijtc-1282	86	16	greater	great	ADJ
ijtc-1282	86	17	than	than	ADP
ijtc-1282	86	18	0.05	0.05	NUM
ijtc-1282	86	19	.	.	PUNCT
ijtc-1282	87	1	this	this	DET
ijtc-1282	87	2	study	study	NOUN
ijtc-1282	87	3	shows	show	VERB
ijtc-1282	87	4	that	that	SCONJ
ijtc-1282	87	5	liquidity	liquidity	NOUN
ijtc-1282	87	6	does	do	AUX
ijtc-1282	87	7	not	not	PART
ijtc-1282	87	8	directly	directly	ADV
ijtc-1282	87	9	affect	affect	VERB
ijtc-1282	87	10	a	a	DET
ijtc-1282	87	11	company	company	NOUN
ijtc-1282	87	12	's	's	PART
ijtc-1282	87	13	tax	tax	NOUN
ijtc-1282	87	14	aggressiveness	aggressiveness	NOUN
ijtc-1282	87	15	.	.	PUNCT
ijtc-1282	88	1	this	this	PRON
ijtc-1282	88	2	means	mean	VERB
ijtc-1282	88	3	that	that	SCONJ
ijtc-1282	88	4	the	the	DET
ijtc-1282	88	5	level	level	NOUN
ijtc-1282	88	6	of	of	ADP
ijtc-1282	88	7	a	a	DET
ijtc-1282	88	8	company	company	NOUN
ijtc-1282	88	9	's	's	PART
ijtc-1282	88	10	liquidity	liquidity	NOUN
ijtc-1282	88	11	,	,	PUNCT
ijtc-1282	88	12	whether	whether	SCONJ
ijtc-1282	88	13	high	high	ADJ
ijtc-1282	88	14	or	or	CCONJ
ijtc-1282	88	15	low	low	ADJ
ijtc-1282	88	16	,	,	PUNCT
ijtc-1282	88	17	does	do	AUX
ijtc-1282	88	18	not	not	PART
ijtc-1282	88	19	influence	influence	VERB
ijtc-1282	88	20	how	how	SCONJ
ijtc-1282	88	21	aggressive	aggressive	ADJ
ijtc-1282	88	22	the	the	DET
ijtc-1282	88	23	company	company	NOUN
ijtc-1282	88	24	is	be	AUX
ijtc-1282	88	25	in	in	ADP
ijtc-1282	88	26	avoiding	avoid	VERB
ijtc-1282	88	27	or	or	CCONJ
ijtc-1282	88	28	minimizing	minimize	VERB
ijtc-1282	88	29	its	its	PRON
ijtc-1282	88	30	tax	tax	NOUN
ijtc-1282	88	31	obligations	obligation	NOUN
ijtc-1282	88	32	.	.	PUNCT
ijtc-1282	89	1	positive	positive	ADJ
ijtc-1282	89	2	accounting	accounting	NOUN
ijtc-1282	89	3	theory	theory	NOUN
ijtc-1282	89	4	's	's	PART
ijtc-1282	89	5	debt	debt	NOUN
ijtc-1282	89	6	/	/	SYM
ijtc-1282	89	7	equity	equity	NOUN
ijtc-1282	89	8	hypothesis	hypothesis	NOUN
ijtc-1282	89	9	suggests	suggest	VERB
ijtc-1282	89	10	that	that	SCONJ
ijtc-1282	89	11	companies	company	NOUN
ijtc-1282	89	12	with	with	ADP
ijtc-1282	89	13	high	high	ADJ
ijtc-1282	89	14	liquidity	liquidity	NOUN
ijtc-1282	89	15	tend	tend	VERB
ijtc-1282	89	16	to	to	PART
ijtc-1282	89	17	maintain	maintain	VERB
ijtc-1282	89	18	profits	profit	NOUN
ijtc-1282	89	19	to	to	PART
ijtc-1282	89	20	keep	keep	VERB
ijtc-1282	89	21	good	good	ADJ
ijtc-1282	89	22	relationships	relationship	NOUN
ijtc-1282	89	23	with	with	ADP
ijtc-1282	89	24	creditors	creditor	NOUN
ijtc-1282	89	25	,	,	PUNCT
ijtc-1282	89	26	implying	imply	VERB
ijtc-1282	89	27	that	that	SCONJ
ijtc-1282	89	28	highly	highly	ADV
ijtc-1282	89	29	liquid	liquid	ADJ
ijtc-1282	89	30	companies	company	NOUN
ijtc-1282	89	31	may	may	AUX
ijtc-1282	89	32	not	not	PART
ijtc-1282	89	33	need	need	VERB
ijtc-1282	89	34	to	to	PART
ijtc-1282	89	35	be	be	AUX
ijtc-1282	89	36	aggressive	aggressive	ADJ
ijtc-1282	89	37	in	in	ADP
ijtc-1282	89	38	tax	tax	NOUN
ijtc-1282	89	39	matters	matter	NOUN
ijtc-1282	89	40	due	due	ADJ
ijtc-1282	89	41	to	to	ADP
ijtc-1282	89	42	their	their	PRON
ijtc-1282	89	43	financial	financial	ADJ
ijtc-1282	89	44	stability	stability	NOUN
ijtc-1282	89	45	.	.	PUNCT
ijtc-1282	90	1	these	these	DET
ijtc-1282	90	2	findings	finding	NOUN
ijtc-1282	90	3	align	align	VERB
ijtc-1282	90	4	with	with	ADP
ijtc-1282	90	5	the	the	DET
ijtc-1282	90	6	study	study	NOUN
ijtc-1282	90	7	by	by	ADP
ijtc-1282	90	8	(	(	PUNCT
ijtc-1282	90	9	hidayat	hidayat	PROPN
ijtc-1282	90	10	and	and	CCONJ
ijtc-1282	90	11	muliasari	muliasari	PROPN
ijtc-1282	90	12	2020	2020	NUM
ijtc-1282	90	13	,	,	PUNCT
ijtc-1282	90	14	allo	allo	PROPN
ijtc-1282	90	15	,	,	PUNCT
ijtc-1282	90	16	alexander	alexander	PROPN
ijtc-1282	90	17	et	et	PROPN
ijtc-1282	90	18	al	al	PROPN
ijtc-1282	90	19	.	.	PROPN
ijtc-1282	90	20	2021	2021	NUM
ijtc-1282	90	21	,	,	PUNCT
ijtc-1282	90	22	malo	malo	PROPN
ijtc-1282	90	23	,	,	PUNCT
ijtc-1282	90	24	harjito	harjito	PROPN
ijtc-1282	90	25	et	et	PROPN
ijtc-1282	90	26	al	al	PROPN
ijtc-1282	90	27	.	.	PROPN
ijtc-1282	90	28	2024	2024	NUM
ijtc-1282	90	29	)	)	PUNCT
ijtc-1282	90	30	,	,	PUNCT
ijtc-1282	90	31	which	which	PRON
ijtc-1282	90	32	found	find	VERB
ijtc-1282	90	33	that	that	SCONJ
ijtc-1282	90	34	liquidity	liquidity	NOUN
ijtc-1282	90	35	does	do	AUX
ijtc-1282	90	36	not	not	PART
ijtc-1282	90	37	affect	affect	VERB
ijtc-1282	90	38	tax	tax	NOUN
ijtc-1282	90	39	aggressiveness	aggressiveness	NOUN
ijtc-1282	90	40	.	.	PUNCT
ijtc-1282	91	1	however	however	ADV
ijtc-1282	91	2	,	,	PUNCT
ijtc-1282	91	3	they	they	PRON
ijtc-1282	91	4	contradict	contradict	VERB
ijtc-1282	91	5	the	the	DET
ijtc-1282	91	6	study	study	NOUN
ijtc-1282	91	7	by	by	ADP
ijtc-1282	91	8	(	(	PUNCT
ijtc-1282	91	9	ramadani	ramadani	NOUN
ijtc-1282	91	10	and	and	CCONJ
ijtc-1282	91	11	hartiyah	hartiyah	NOUN
ijtc-1282	91	12	2020	2020	NUM
ijtc-1282	91	13	,	,	PUNCT
ijtc-1282	91	14	febrilyantri	febrilyantri	ADJ
ijtc-1282	91	15	2022	2022	NUM
ijtc-1282	91	16	)	)	PUNCT
ijtc-1282	91	17	,	,	PUNCT
ijtc-1282	91	18	which	which	PRON
ijtc-1282	91	19	stated	state	VERB
ijtc-1282	91	20	that	that	SCONJ
ijtc-1282	91	21	liquidity	liquidity	NOUN
ijtc-1282	91	22	positively	positively	ADV
ijtc-1282	91	23	affects	affect	VERB
ijtc-1282	91	24	tax	tax	NOUN
ijtc-1282	91	25	aggressiveness	aggressiveness	NOUN
ijtc-1282	91	26	.	.	PUNCT
ijtc-1282	92	1	the	the	DET
ijtc-1282	92	2	effect	effect	NOUN
ijtc-1282	92	3	of	of	ADP
ijtc-1282	92	4	leverage	leverage	NOUN
ijtc-1282	92	5	on	on	ADP
ijtc-1282	92	6	tax	tax	NOUN
ijtc-1282	92	7	aggressiveness	aggressiveness	NOUN
ijtc-1282	92	8	based	base	VERB
ijtc-1282	92	9	on	on	ADP
ijtc-1282	92	10	table	table	NOUN
ijtc-1282	92	11	,	,	PUNCT
ijtc-1282	92	12	it	it	PRON
ijtc-1282	92	13	can	can	AUX
ijtc-1282	92	14	be	be	AUX
ijtc-1282	92	15	concluded	conclude	VERB
ijtc-1282	92	16	that	that	SCONJ
ijtc-1282	92	17	leverage	leverage	NOUN
ijtc-1282	92	18	has	have	VERB
ijtc-1282	92	19	a	a	DET
ijtc-1282	92	20	positive	positive	ADJ
ijtc-1282	92	21	but	but	CCONJ
ijtc-1282	92	22	not	not	PART
ijtc-1282	92	23	significant	significant	ADJ
ijtc-1282	92	24	effect	effect	NOUN
ijtc-1282	92	25	on	on	ADP
ijtc-1282	92	26	tax	tax	NOUN
ijtc-1282	92	27	aggressiveness	aggressiveness	NOUN
ijtc-1282	92	28	,	,	PUNCT
ijtc-1282	92	29	as	as	SCONJ
ijtc-1282	92	30	evidenced	evidence	VERB
ijtc-1282	92	31	by	by	ADP
ijtc-1282	92	32	a	a	DET
ijtc-1282	92	33	path	path	NOUN
ijtc-1282	92	34	coefficient	coefficient	NOUN
ijtc-1282	92	35	of	of	ADP
ijtc-1282	92	36	0.126	0.126	NUM
ijtc-1282	92	37	,	,	PUNCT
ijtc-1282	92	38	a	a	DET
ijtc-1282	92	39	t	t	NOUN
ijtc-1282	92	40	-	-	PUNCT
ijtc-1282	92	41	statistic	statistic	NOUN
ijtc-1282	92	42	of	of	ADP
ijtc-1282	92	43	0.537	0.537	NUM
ijtc-1282	92	44	,	,	PUNCT
ijtc-1282	92	45	and	and	CCONJ
ijtc-1282	92	46	a	a	DET
ijtc-1282	92	47	p	p	NOUN
ijtc-1282	92	48	-	-	PUNCT
ijtc-1282	92	49	value	value	NOUN
ijtc-1282	92	50	of	of	ADP
ijtc-1282	92	51	0.591	0.591	NUM
ijtc-1282	92	52	.	.	PUNCT
ijtc-1282	93	1	the	the	DET
ijtc-1282	93	2	t	t	PROPN
ijtc-1282	93	3	-	-	PUNCT
ijtc-1282	93	4	statistic	statistic	NOUN
ijtc-1282	93	5	is	be	AUX
ijtc-1282	93	6	less	less	ADJ
ijtc-1282	93	7	than	than	ADP
ijtc-1282	93	8	1.96	1.96	NUM
ijtc-1282	93	9	,	,	PUNCT
ijtc-1282	93	10	and	and	CCONJ
ijtc-1282	93	11	the	the	DET
ijtc-1282	93	12	p	p	NOUN
ijtc-1282	93	13	-	-	PUNCT
ijtc-1282	93	14	value	value	NOUN
ijtc-1282	93	15	is	be	AUX
ijtc-1282	93	16	greater	great	ADJ
ijtc-1282	93	17	than	than	ADP
ijtc-1282	93	18	0.05	0.05	NUM
ijtc-1282	93	19	.	.	PUNCT
ijtc-1282	94	1	this	this	DET
ijtc-1282	94	2	study	study	NOUN
ijtc-1282	94	3	shows	show	VERB
ijtc-1282	94	4	an	an	DET
ijtc-1282	94	5	insignificant	insignificant	ADJ
ijtc-1282	94	6	relationship	relationship	NOUN
ijtc-1282	94	7	between	between	ADP
ijtc-1282	94	8	leverage	leverage	NOUN
ijtc-1282	94	9	and	and	CCONJ
ijtc-1282	94	10	tax	tax	NOUN
ijtc-1282	94	11	aggressiveness	aggressiveness	NOUN
ijtc-1282	94	12	in	in	ADP
ijtc-1282	94	13	mining	mining	NOUN
ijtc-1282	94	14	companies	company	NOUN
ijtc-1282	94	15	.	.	PUNCT
ijtc-1282	95	1	however	however	ADV
ijtc-1282	95	2	,	,	PUNCT
ijtc-1282	95	3	there	there	PRON
ijtc-1282	95	4	is	be	VERB
ijtc-1282	95	5	a	a	DET
ijtc-1282	95	6	tendency	tendency	NOUN
ijtc-1282	95	7	for	for	SCONJ
ijtc-1282	95	8	tax	tax	NOUN
ijtc-1282	95	9	burdens	burden	NOUN
ijtc-1282	95	10	to	to	PART
ijtc-1282	95	11	increase	increase	VERB
ijtc-1282	95	12	with	with	ADP
ijtc-1282	95	13	rising	rise	VERB
ijtc-1282	95	14	interest	interest	NOUN
ijtc-1282	95	15	expenses	expense	NOUN
ijtc-1282	95	16	,	,	PUNCT
ijtc-1282	95	17	as	as	SCONJ
ijtc-1282	95	18	interest	interest	NOUN
ijtc-1282	95	19	expenses	expense	NOUN
ijtc-1282	95	20	can	can	AUX
ijtc-1282	95	21	reduce	reduce	VERB
ijtc-1282	95	22	taxable	taxable	ADJ
ijtc-1282	95	23	income	income	NOUN
ijtc-1282	95	24	.	.	PUNCT
ijtc-1282	96	1	positive	positive	ADJ
ijtc-1282	96	2	accounting	accounting	NOUN
ijtc-1282	96	3	theory	theory	NOUN
ijtc-1282	96	4	explains	explain	VERB
ijtc-1282	96	5	that	that	SCONJ
ijtc-1282	96	6	companies	company	NOUN
ijtc-1282	96	7	with	with	ADP
ijtc-1282	96	8	high	high	ADJ
ijtc-1282	96	9	leverage	leverage	NOUN
ijtc-1282	96	10	tend	tend	VERB
ijtc-1282	96	11	to	to	PART
ijtc-1282	96	12	maintain	maintain	VERB
ijtc-1282	96	13	profits	profit	NOUN
ijtc-1282	96	14	for	for	ADP
ijtc-1282	96	15	stability	stability	NOUN
ijtc-1282	96	16	,	,	PUNCT
ijtc-1282	96	17	considering	consider	VERB
ijtc-1282	96	18	interest	interest	NOUN
ijtc-1282	96	19	expenses	expense	NOUN
ijtc-1282	96	20	to	to	PART
ijtc-1282	96	21	lower	lower	VERB
ijtc-1282	96	22	tax	tax	NOUN
ijtc-1282	96	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1282	96	24	the	the	DET
ijtc-1282	96	25	influence	influence	NOUN
ijtc-1282	96	26	of	of	ADP
ijtc-1282	96	27	liquidity	liquidity	NOUN
ijtc-1282	96	28	,	,	PUNCT
ijtc-1282	96	29	leverage	leverage	NOUN
ijtc-1282	96	30	,	,	PUNCT
ijtc-1282	96	31	and	and	CCONJ
ijtc-1282	96	32	firm	firm	ADJ
ijtc-1282	96	33	size	size	NOUN
ijtc-1282	96	34	on	on	ADP
ijtc-1282	96	35	tax	tax	NOUN
ijtc-1282	96	36	aggressiveness	aggressiveness	NOUN
ijtc-1282	96	37	(	(	PUNCT
ijtc-1282	96	38	case	case	NOUN
ijtc-1282	96	39	study	study	NOUN
ijtc-1282	96	40	on	on	ADP
ijtc-1282	96	41	mining	mining	NOUN
ijtc-1282	96	42	companies	company	NOUN
ijtc-1282	96	43	listed	list	VERB
ijtc-1282	96	44	on	on	ADP
ijtc-1282	96	45	the	the	DET
ijtc-1282	96	46	indonesia	indonesia	PROPN
ijtc-1282	96	47	stock	stock	PROPN
ijtc-1282	96	48	exchange	exchange	PROPN
ijtc-1282	96	49	)	)	PUNCT
ijtc-1282	96	50	.	.	PUNCT
ijtc-1282	97	1	ramadanti	ramadanti	PROPN
ijtc-1282	97	2	,	,	PUNCT
ijtc-1282	97	3	seralurin	seralurin	NOUN
ijtc-1282	97	4	,	,	PUNCT
ijtc-1282	97	5	patma	patma	NOUN
ijtc-1282	97	6	,	,	PUNCT
ijtc-1282	97	7	and	and	CCONJ
ijtc-1282	97	8	pattiasina	pattiasina	VERB
ijtc-1282	97	9	642	642	NUM
ijtc-1282	97	10	|	|	ADV
ijtc-1282	97	11	ilomata	ilomata	PROPN
ijtc-1282	97	12	international	international	ADJ
ijtc-1282	97	13	journal	journal	NOUN
ijtc-1282	97	14	of	of	ADP
ijtc-1282	97	15	tax	tax	PROPN
ijtc-1282	97	16	&	&	CCONJ
ijtc-1282	97	17	accounting	account	VERB
ijtc-1282	97	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1282	97	19	burdens	burden	NOUN
ijtc-1282	97	20	.	.	PUNCT
ijtc-1282	98	1	however	however	ADV
ijtc-1282	98	2	,	,	PUNCT
ijtc-1282	98	3	the	the	DET
ijtc-1282	98	4	characteristics	characteristic	NOUN
ijtc-1282	98	5	of	of	ADP
ijtc-1282	98	6	debt	debt	NOUN
ijtc-1282	98	7	in	in	ADP
ijtc-1282	98	8	mining	mining	NOUN
ijtc-1282	98	9	companies	company	NOUN
ijtc-1282	98	10	,	,	PUNCT
ijtc-1282	98	11	such	such	ADJ
ijtc-1282	98	12	as	as	ADP
ijtc-1282	98	13	shareholder	shareholder	NOUN
ijtc-1282	98	14	loans	loan	NOUN
ijtc-1282	98	15	and	and	CCONJ
ijtc-1282	98	16	operational	operational	ADJ
ijtc-1282	98	17	funding	funding	NOUN
ijtc-1282	98	18	,	,	PUNCT
ijtc-1282	98	19	can	can	AUX
ijtc-1282	98	20	minimize	minimize	VERB
ijtc-1282	98	21	interest	interest	NOUN
ijtc-1282	98	22	expenses	expense	NOUN
ijtc-1282	98	23	and	and	CCONJ
ijtc-1282	98	24	their	their	PRON
ijtc-1282	98	25	impact	impact	NOUN
ijtc-1282	98	26	on	on	ADP
ijtc-1282	98	27	profit	profit	NOUN
ijtc-1282	98	28	.	.	PUNCT
ijtc-1282	99	1	these	these	DET
ijtc-1282	99	2	findings	finding	NOUN
ijtc-1282	99	3	align	align	VERB
ijtc-1282	99	4	with	with	ADP
ijtc-1282	99	5	the	the	DET
ijtc-1282	99	6	study	study	NOUN
ijtc-1282	99	7	by	by	ADP
ijtc-1282	99	8	(	(	PUNCT
ijtc-1282	99	9	febrilyantri	febrilyantri	ADJ
ijtc-1282	99	10	2022	2022	NUM
ijtc-1282	99	11	,	,	PUNCT
ijtc-1282	99	12	kusumawati	kusumawati	PROPN
ijtc-1282	99	13	and	and	CCONJ
ijtc-1282	99	14	kartika	kartika	PROPN
ijtc-1282	99	15	2023	2023	NUM
ijtc-1282	99	16	)	)	PUNCT
ijtc-1282	99	17	,	,	PUNCT
ijtc-1282	99	18	which	which	PRON
ijtc-1282	99	19	found	find	VERB
ijtc-1282	99	20	that	that	SCONJ
ijtc-1282	99	21	leverage	leverage	NOUN
ijtc-1282	99	22	does	do	AUX
ijtc-1282	99	23	not	not	PART
ijtc-1282	99	24	affect	affect	VERB
ijtc-1282	99	25	tax	tax	NOUN
ijtc-1282	99	26	aggressiveness	aggressiveness	NOUN
ijtc-1282	99	27	.	.	PUNCT
ijtc-1282	100	1	however	however	ADV
ijtc-1282	100	2	,	,	PUNCT
ijtc-1282	100	3	they	they	PRON
ijtc-1282	100	4	contradict	contradict	VERB
ijtc-1282	100	5	the	the	DET
ijtc-1282	100	6	studies	study	NOUN
ijtc-1282	100	7	by	by	ADP
ijtc-1282	100	8	(	(	PUNCT
ijtc-1282	100	9	abdullah	abdullah	PROPN
ijtc-1282	100	10	2020	2020	NUM
ijtc-1282	100	11	,	,	PUNCT
ijtc-1282	100	12	hidayat	hidayat	PROPN
ijtc-1282	100	13	and	and	CCONJ
ijtc-1282	100	14	muliasari	muliasari	PROPN
ijtc-1282	100	15	2020	2020	NUM
ijtc-1282	100	16	)	)	PUNCT
ijtc-1282	100	17	,	,	PUNCT
ijtc-1282	100	18	which	which	PRON
ijtc-1282	100	19	stated	state	VERB
ijtc-1282	100	20	that	that	SCONJ
ijtc-1282	100	21	leverage	leverage	NOUN
ijtc-1282	100	22	positively	positively	ADV
ijtc-1282	100	23	affects	affect	VERB
ijtc-1282	100	24	tax	tax	NOUN
ijtc-1282	100	25	aggressiveness	aggressiveness	NOUN
ijtc-1282	100	26	.	.	PUNCT
ijtc-1282	101	1	the	the	DET
ijtc-1282	101	2	effect	effect	NOUN
ijtc-1282	101	3	of	of	ADP
ijtc-1282	101	4	firm	firm	ADJ
ijtc-1282	101	5	size	size	NOUN
ijtc-1282	101	6	on	on	ADP
ijtc-1282	101	7	tax	tax	NOUN
ijtc-1282	101	8	aggressiveness	aggressiveness	NOUN
ijtc-1282	101	9	based	base	VERB
ijtc-1282	101	10	on	on	ADP
ijtc-1282	101	11	table	table	NOUN
ijtc-1282	101	12	,	,	PUNCT
ijtc-1282	101	13	it	it	PRON
ijtc-1282	101	14	can	can	AUX
ijtc-1282	101	15	be	be	AUX
ijtc-1282	101	16	concluded	conclude	VERB
ijtc-1282	101	17	that	that	SCONJ
ijtc-1282	101	18	firm	firm	ADJ
ijtc-1282	101	19	size	size	NOUN
ijtc-1282	101	20	has	have	VERB
ijtc-1282	101	21	a	a	DET
ijtc-1282	101	22	negative	negative	ADJ
ijtc-1282	101	23	and	and	CCONJ
ijtc-1282	101	24	significant	significant	ADJ
ijtc-1282	101	25	effect	effect	NOUN
ijtc-1282	101	26	on	on	ADP
ijtc-1282	101	27	tax	tax	NOUN
ijtc-1282	101	28	aggressiveness	aggressiveness	NOUN
ijtc-1282	101	29	,	,	PUNCT
ijtc-1282	101	30	as	as	SCONJ
ijtc-1282	101	31	evidenced	evidence	VERB
ijtc-1282	101	32	by	by	ADP
ijtc-1282	101	33	a	a	DET
ijtc-1282	101	34	path	path	NOUN
ijtc-1282	101	35	coefficient	coefficient	NOUN
ijtc-1282	101	36	of	of	ADP
ijtc-1282	101	37	-0.402	-0.402	PROPN
ijtc-1282	101	38	,	,	PUNCT
ijtc-1282	101	39	a	a	DET
ijtc-1282	101	40	t	t	NOUN
ijtc-1282	101	41	-	-	PUNCT
ijtc-1282	101	42	statistic	statistic	NOUN
ijtc-1282	101	43	of	of	ADP
ijtc-1282	101	44	2.381	2.381	NUM
ijtc-1282	101	45	,	,	PUNCT
ijtc-1282	101	46	and	and	CCONJ
ijtc-1282	101	47	a	a	DET
ijtc-1282	101	48	p	p	NOUN
ijtc-1282	101	49	-	-	PUNCT
ijtc-1282	101	50	value	value	NOUN
ijtc-1282	101	51	of	of	ADP
ijtc-1282	101	52	0.017	0.017	NUM
ijtc-1282	101	53	.	.	PUNCT
ijtc-1282	102	1	this	this	DET
ijtc-1282	102	2	study	study	NOUN
ijtc-1282	102	3	shows	show	VERB
ijtc-1282	102	4	that	that	SCONJ
ijtc-1282	102	5	larger	large	ADJ
ijtc-1282	102	6	firms	firm	NOUN
ijtc-1282	102	7	tend	tend	VERB
ijtc-1282	102	8	to	to	PART
ijtc-1282	102	9	have	have	VERB
ijtc-1282	102	10	lower	low	ADJ
ijtc-1282	102	11	tax	tax	NOUN
ijtc-1282	102	12	aggressiveness	aggressiveness	NOUN
ijtc-1282	102	13	compared	compare	VERB
ijtc-1282	102	14	to	to	ADP
ijtc-1282	102	15	smaller	small	ADJ
ijtc-1282	102	16	firms	firm	NOUN
ijtc-1282	102	17	.	.	PUNCT
ijtc-1282	103	1	larger	large	ADJ
ijtc-1282	103	2	firms	firm	NOUN
ijtc-1282	103	3	often	often	ADV
ijtc-1282	103	4	have	have	VERB
ijtc-1282	103	5	more	more	ADJ
ijtc-1282	103	6	assets	asset	NOUN
ijtc-1282	103	7	,	,	PUNCT
ijtc-1282	103	8	leading	lead	VERB
ijtc-1282	103	9	to	to	ADP
ijtc-1282	103	10	higher	high	ADJ
ijtc-1282	103	11	depreciation	depreciation	NOUN
ijtc-1282	103	12	and	and	CCONJ
ijtc-1282	103	13	lower	low	ADJ
ijtc-1282	103	14	taxable	taxable	ADJ
ijtc-1282	103	15	income	income	NOUN
ijtc-1282	103	16	.	.	PUNCT
ijtc-1282	104	1	they	they	PRON
ijtc-1282	104	2	are	be	AUX
ijtc-1282	104	3	also	also	ADV
ijtc-1282	104	4	more	more	ADV
ijtc-1282	104	5	closely	closely	ADV
ijtc-1282	104	6	monitored	monitor	VERB
ijtc-1282	104	7	by	by	ADP
ijtc-1282	104	8	tax	tax	NOUN
ijtc-1282	104	9	authorities	authority	NOUN
ijtc-1282	104	10	,	,	PUNCT
ijtc-1282	104	11	encouraging	encourage	VERB
ijtc-1282	104	12	compliance	compliance	NOUN
ijtc-1282	104	13	and	and	CCONJ
ijtc-1282	104	14	reducing	reduce	VERB
ijtc-1282	104	15	tax	tax	NOUN
ijtc-1282	104	16	aggressiveness	aggressiveness	NOUN
ijtc-1282	104	17	.	.	PUNCT
ijtc-1282	105	1	the	the	DET
ijtc-1282	105	2	complex	complex	ADJ
ijtc-1282	105	3	structure	structure	NOUN
ijtc-1282	105	4	and	and	CCONJ
ijtc-1282	105	5	decision	decision	NOUN
ijtc-1282	105	6	-	-	PUNCT
ijtc-1282	105	7	making	make	VERB
ijtc-1282	105	8	processes	process	NOUN
ijtc-1282	105	9	in	in	ADP
ijtc-1282	105	10	larger	large	ADJ
ijtc-1282	105	11	firms	firm	NOUN
ijtc-1282	105	12	make	make	VERB
ijtc-1282	105	13	aggressive	aggressive	ADJ
ijtc-1282	105	14	tax	tax	NOUN
ijtc-1282	105	15	strategies	strategy	NOUN
ijtc-1282	105	16	difficult	difficult	ADJ
ijtc-1282	105	17	and	and	CCONJ
ijtc-1282	105	18	increase	increase	VERB
ijtc-1282	105	19	compliance	compliance	NOUN
ijtc-1282	105	20	costs	cost	NOUN
ijtc-1282	105	21	.	.	PUNCT
ijtc-1282	106	1	these	these	DET
ijtc-1282	106	2	findings	finding	NOUN
ijtc-1282	106	3	align	align	VERB
ijtc-1282	106	4	with	with	ADP
ijtc-1282	106	5	the	the	DET
ijtc-1282	106	6	studies	study	NOUN
ijtc-1282	106	7	by	by	ADP
ijtc-1282	106	8	(	(	PUNCT
ijtc-1282	106	9	utomo	utomo	ADJ
ijtc-1282	106	10	and	and	CCONJ
ijtc-1282	106	11	fitria	fitria	PROPN
ijtc-1282	106	12	2021	2021	NUM
ijtc-1282	106	13	,	,	PUNCT
ijtc-1282	106	14	hayani	hayani	NOUN
ijtc-1282	106	15	and	and	CCONJ
ijtc-1282	106	16	darmawati	darmawati	NOUN
ijtc-1282	106	17	2023	2023	NUM
ijtc-1282	106	18	)	)	PUNCT
ijtc-1282	106	19	,	,	PUNCT
ijtc-1282	106	20	which	which	PRON
ijtc-1282	106	21	found	find	VERB
ijtc-1282	106	22	that	that	PRON
ijtc-1282	106	23	firm	firm	ADJ
ijtc-1282	106	24	size	size	NOUN
ijtc-1282	106	25	negatively	negatively	ADV
ijtc-1282	106	26	affects	affect	VERB
ijtc-1282	106	27	tax	tax	NOUN
ijtc-1282	106	28	aggressiveness	aggressiveness	NOUN
ijtc-1282	106	29	.	.	PUNCT
ijtc-1282	107	1	however	however	ADV
ijtc-1282	107	2	,	,	PUNCT
ijtc-1282	107	3	they	they	PRON
ijtc-1282	107	4	contradict	contradict	VERB
ijtc-1282	107	5	the	the	DET
ijtc-1282	107	6	study	study	NOUN
ijtc-1282	107	7	by	by	ADP
ijtc-1282	107	8	(	(	PUNCT
ijtc-1282	107	9	hayani	hayani	NOUN
ijtc-1282	107	10	and	and	CCONJ
ijtc-1282	107	11	darmawati	darmawati	NOUN
ijtc-1282	107	12	2023	2023	NUM
ijtc-1282	107	13	,	,	PUNCT
ijtc-1282	107	14	richard	richard	NOUN
ijtc-1282	107	15	2023	2023	NUM
ijtc-1282	107	16	,	,	PUNCT
ijtc-1282	107	17	malo	malo	PROPN
ijtc-1282	107	18	,	,	PUNCT
ijtc-1282	107	19	harjito	harjito	PROPN
ijtc-1282	107	20	et	et	PROPN
ijtc-1282	107	21	al	al	PROPN
ijtc-1282	107	22	.	.	PROPN
ijtc-1282	107	23	2024	2024	NUM
ijtc-1282	107	24	)	)	PUNCT
ijtc-1282	107	25	,	,	PUNCT
ijtc-1282	107	26	which	which	PRON
ijtc-1282	107	27	stated	state	VERB
ijtc-1282	107	28	that	that	SCONJ
ijtc-1282	107	29	firm	firm	ADJ
ijtc-1282	107	30	size	size	NOUN
ijtc-1282	107	31	does	do	AUX
ijtc-1282	107	32	not	not	PART
ijtc-1282	107	33	affect	affect	VERB
ijtc-1282	107	34	tax	tax	NOUN
ijtc-1282	107	35	aggressiveness	aggressiveness	NOUN
ijtc-1282	107	36	,	,	PUNCT
ijtc-1282	107	37	and	and	CCONJ
ijtc-1282	107	38	the	the	DET
ijtc-1282	107	39	study	study	NOUN
ijtc-1282	107	40	by	by	ADP
ijtc-1282	107	41	malau	malau	PROPN
ijtc-1282	107	42	(	(	PUNCT
ijtc-1282	107	43	2021	2021	NUM
ijtc-1282	107	44	)	)	PUNCT
ijtc-1282	107	45	.	.	PUNCT
ijtc-1282	108	1	conclusion	conclusion	NOUN
ijtc-1282	108	2	based	base	VERB
ijtc-1282	108	3	on	on	ADP
ijtc-1282	108	4	the	the	DET
ijtc-1282	108	5	analysis	analysis	NOUN
ijtc-1282	108	6	of	of	ADP
ijtc-1282	108	7	data	datum	NOUN
ijtc-1282	108	8	on	on	ADP
ijtc-1282	108	9	the	the	DET
ijtc-1282	108	10	influence	influence	NOUN
ijtc-1282	108	11	of	of	ADP
ijtc-1282	108	12	liquidity	liquidity	NOUN
ijtc-1282	108	13	,	,	PUNCT
ijtc-1282	108	14	leverage	leverage	NOUN
ijtc-1282	108	15	,	,	PUNCT
ijtc-1282	108	16	and	and	CCONJ
ijtc-1282	108	17	firm	firm	ADJ
ijtc-1282	108	18	size	size	NOUN
ijtc-1282	108	19	on	on	ADP
ijtc-1282	108	20	tax	tax	NOUN
ijtc-1282	108	21	aggressiveness	aggressiveness	NOUN
ijtc-1282	108	22	in	in	ADP
ijtc-1282	108	23	mining	mining	NOUN
ijtc-1282	108	24	companies	company	NOUN
ijtc-1282	108	25	from	from	ADP
ijtc-1282	108	26	2020	2020	NUM
ijtc-1282	108	27	to	to	ADP
ijtc-1282	108	28	2022	2022	NUM
ijtc-1282	108	29	,	,	PUNCT
ijtc-1282	108	30	the	the	DET
ijtc-1282	108	31	following	follow	VERB
ijtc-1282	108	32	conclusions	conclusion	NOUN
ijtc-1282	108	33	can	can	AUX
ijtc-1282	108	34	be	be	AUX
ijtc-1282	108	35	drawn	draw	VERB
ijtc-1282	108	36	:	:	PUNCT
ijtc-1282	108	37	1	1	X
ijtc-1282	108	38	.	.	X
ijtc-1282	108	39	liquidity	liquidity	NOUN
ijtc-1282	108	40	,	,	PUNCT
ijtc-1282	108	41	proxied	proxie	VERB
ijtc-1282	108	42	by	by	ADP
ijtc-1282	108	43	the	the	DET
ijtc-1282	108	44	current	current	ADJ
ijtc-1282	108	45	ratio	ratio	NOUN
ijtc-1282	108	46	(	(	PUNCT
ijtc-1282	108	47	cr	cr	NOUN
ijtc-1282	108	48	)	)	PUNCT
ijtc-1282	108	49	,	,	PUNCT
ijtc-1282	108	50	does	do	AUX
ijtc-1282	108	51	not	not	PART
ijtc-1282	108	52	affect	affect	VERB
ijtc-1282	108	53	tax	tax	NOUN
ijtc-1282	108	54	aggressiveness	aggressiveness	NOUN
ijtc-1282	108	55	,	,	PUNCT
ijtc-1282	108	56	proxied	proxie	VERB
ijtc-1282	108	57	by	by	ADP
ijtc-1282	108	58	the	the	DET
ijtc-1282	108	59	effective	effective	ADJ
ijtc-1282	108	60	tax	tax	NOUN
ijtc-1282	108	61	rate	rate	NOUN
ijtc-1282	108	62	(	(	PUNCT
ijtc-1282	108	63	etr	etr	PROPN
ijtc-1282	108	64	)	)	PUNCT
ijtc-1282	108	65	.	.	PUNCT
ijtc-1282	109	1	this	this	PRON
ijtc-1282	109	2	indicates	indicate	VERB
ijtc-1282	109	3	that	that	SCONJ
ijtc-1282	109	4	liquidity	liquidity	NOUN
ijtc-1282	109	5	does	do	AUX
ijtc-1282	109	6	not	not	PART
ijtc-1282	109	7	influence	influence	VERB
ijtc-1282	109	8	the	the	DET
ijtc-1282	109	9	level	level	NOUN
ijtc-1282	109	10	of	of	ADP
ijtc-1282	109	11	tax	tax	NOUN
ijtc-1282	109	12	aggressiveness	aggressiveness	NOUN
ijtc-1282	109	13	.	.	PUNCT
ijtc-1282	110	1	2	2	X
ijtc-1282	110	2	.	.	X
ijtc-1282	110	3	leverage	leverage	NOUN
ijtc-1282	110	4	,	,	PUNCT
ijtc-1282	110	5	proxied	proxie	VERB
ijtc-1282	110	6	by	by	ADP
ijtc-1282	110	7	the	the	DET
ijtc-1282	110	8	debt	debt	NOUN
ijtc-1282	110	9	to	to	ADP
ijtc-1282	110	10	assets	asset	NOUN
ijtc-1282	110	11	ratio	ratio	NOUN
ijtc-1282	110	12	(	(	PUNCT
ijtc-1282	110	13	dar	dar	NOUN
ijtc-1282	110	14	)	)	PUNCT
ijtc-1282	110	15	,	,	PUNCT
ijtc-1282	110	16	does	do	AUX
ijtc-1282	110	17	not	not	PART
ijtc-1282	110	18	affect	affect	VERB
ijtc-1282	110	19	tax	tax	NOUN
ijtc-1282	110	20	aggressiveness	aggressiveness	NOUN
ijtc-1282	110	21	,	,	PUNCT
ijtc-1282	110	22	proxied	proxie	VERB
ijtc-1282	110	23	by	by	ADP
ijtc-1282	110	24	the	the	DET
ijtc-1282	110	25	effective	effective	ADJ
ijtc-1282	110	26	tax	tax	NOUN
ijtc-1282	110	27	rate	rate	NOUN
ijtc-1282	110	28	(	(	PUNCT
ijtc-1282	110	29	etr	etr	PROPN
ijtc-1282	110	30	)	)	PUNCT
ijtc-1282	110	31	.	.	PUNCT
ijtc-1282	111	1	this	this	PRON
ijtc-1282	111	2	indicates	indicate	VERB
ijtc-1282	111	3	that	that	SCONJ
ijtc-1282	111	4	leverage	leverage	NOUN
ijtc-1282	111	5	does	do	AUX
ijtc-1282	111	6	not	not	PART
ijtc-1282	111	7	influence	influence	VERB
ijtc-1282	111	8	the	the	DET
ijtc-1282	111	9	level	level	NOUN
ijtc-1282	111	10	of	of	ADP
ijtc-1282	111	11	tax	tax	NOUN
ijtc-1282	111	12	aggressiveness	aggressiveness	NOUN
ijtc-1282	111	13	despite	despite	SCONJ
ijtc-1282	111	14	having	have	VERB
ijtc-1282	111	15	a	a	DET
ijtc-1282	111	16	positive	positive	ADJ
ijtc-1282	111	17	effect	effect	NOUN
ijtc-1282	111	18	.	.	PUNCT
ijtc-1282	112	1	3	3	X
ijtc-1282	112	2	.	.	X
ijtc-1282	112	3	firm	firm	ADJ
ijtc-1282	112	4	size	size	NOUN
ijtc-1282	112	5	,	,	PUNCT
ijtc-1282	112	6	proxied	proxie	VERB
ijtc-1282	112	7	by	by	ADP
ijtc-1282	112	8	the	the	DET
ijtc-1282	112	9	natural	natural	ADJ
ijtc-1282	112	10	logarithm	logarithm	NOUN
ijtc-1282	112	11	of	of	ADP
ijtc-1282	112	12	assets	asset	NOUN
ijtc-1282	112	13	(	(	PUNCT
ijtc-1282	112	14	ln	ln	ADJ
ijtc-1282	112	15	)	)	PUNCT
ijtc-1282	112	16	,	,	PUNCT
ijtc-1282	112	17	has	have	VERB
ijtc-1282	112	18	a	a	DET
ijtc-1282	112	19	negative	negative	ADJ
ijtc-1282	112	20	effect	effect	NOUN
ijtc-1282	112	21	on	on	ADP
ijtc-1282	112	22	tax	tax	NOUN
ijtc-1282	112	23	aggressiveness	aggressiveness	NOUN
ijtc-1282	112	24	,	,	PUNCT
ijtc-1282	112	25	proxied	proxie	VERB
ijtc-1282	112	26	by	by	ADP
ijtc-1282	112	27	the	the	DET
ijtc-1282	112	28	effective	effective	ADJ
ijtc-1282	112	29	tax	tax	NOUN
ijtc-1282	112	30	rate	rate	NOUN
ijtc-1282	112	31	(	(	PUNCT
ijtc-1282	112	32	etr	etr	PROPN
ijtc-1282	112	33	)	)	PUNCT
ijtc-1282	112	34	.	.	PUNCT
ijtc-1282	113	1	this	this	PRON
ijtc-1282	113	2	indicates	indicate	VERB
ijtc-1282	113	3	that	that	SCONJ
ijtc-1282	113	4	firm	firm	ADJ
ijtc-1282	113	5	size	size	NOUN
ijtc-1282	113	6	influences	influence	VERB
ijtc-1282	113	7	tax	tax	NOUN
ijtc-1282	113	8	aggressiveness	aggressiveness	NOUN
ijtc-1282	113	9	.	.	PUNCT
ijtc-1282	114	1	the	the	DET
ijtc-1282	114	2	practical	practical	ADJ
ijtc-1282	114	3	,	,	PUNCT
ijtc-1282	114	4	theoretical	theoretical	ADJ
ijtc-1282	114	5	,	,	PUNCT
ijtc-1282	114	6	and	and	CCONJ
ijtc-1282	114	7	policy	policy	NOUN
ijtc-1282	114	8	implications	implication	NOUN
ijtc-1282	114	9	of	of	ADP
ijtc-1282	114	10	this	this	DET
ijtc-1282	114	11	research	research	NOUN
ijtc-1282	114	12	highlight	highlight	VERB
ijtc-1282	114	13	the	the	DET
ijtc-1282	114	14	importance	importance	NOUN
ijtc-1282	114	15	of	of	ADP
ijtc-1282	114	16	firm	firm	ADJ
ijtc-1282	114	17	size	size	NOUN
ijtc-1282	114	18	in	in	ADP
ijtc-1282	114	19	determining	determine	VERB
ijtc-1282	114	20	tax	tax	NOUN
ijtc-1282	114	21	aggressiveness	aggressiveness	NOUN
ijtc-1282	114	22	and	and	CCONJ
ijtc-1282	114	23	challenge	challenge	VERB
ijtc-1282	114	24	some	some	DET
ijtc-1282	114	25	traditional	traditional	ADJ
ijtc-1282	114	26	views	view	NOUN
ijtc-1282	114	27	on	on	ADP
ijtc-1282	114	28	the	the	DET
ijtc-1282	114	29	roles	role	NOUN
ijtc-1282	114	30	of	of	ADP
ijtc-1282	114	31	liquidity	liquidity	NOUN
ijtc-1282	114	32	and	and	CCONJ
ijtc-1282	114	33	leverage	leverage	NOUN
ijtc-1282	114	34	.	.	PUNCT
ijtc-1282	115	1	by	by	ADP
ijtc-1282	115	2	leveraging	leverage	VERB
ijtc-1282	115	3	these	these	DET
ijtc-1282	115	4	insights	insight	NOUN
ijtc-1282	115	5	,	,	PUNCT
ijtc-1282	115	6	stakeholders	stakeholder	NOUN
ijtc-1282	115	7	can	can	AUX
ijtc-1282	115	8	develop	develop	VERB
ijtc-1282	115	9	more	more	ADV
ijtc-1282	115	10	effective	effective	ADJ
ijtc-1282	115	11	strategies	strategy	NOUN
ijtc-1282	115	12	for	for	ADP
ijtc-1282	115	13	managing	manage	VERB
ijtc-1282	115	14	and	and	CCONJ
ijtc-1282	115	15	overseeing	oversee	VERB
ijtc-1282	115	16	corporate	corporate	ADJ
ijtc-1282	115	17	tax	tax	NOUN
ijtc-1282	115	18	behaviors	behavior	NOUN
ijtc-1282	115	19	,	,	PUNCT
ijtc-1282	115	20	ultimately	ultimately	ADV
ijtc-1282	115	21	contributing	contribute	VERB
ijtc-1282	115	22	to	to	ADP
ijtc-1282	115	23	a	a	DET
ijtc-1282	115	24	more	more	ADV
ijtc-1282	115	25	transparent	transparent	ADJ
ijtc-1282	115	26	and	and	CCONJ
ijtc-1282	115	27	compliant	compliant	ADJ
ijtc-1282	115	28	business	business	NOUN
ijtc-1282	115	29	environment	environment	NOUN
ijtc-1282	115	30	.	.	PUNCT
ijtc-1282	116	1	while	while	SCONJ
ijtc-1282	116	2	this	this	DET
ijtc-1282	116	3	study	study	NOUN
ijtc-1282	116	4	provides	provide	VERB
ijtc-1282	116	5	valuable	valuable	ADJ
ijtc-1282	116	6	insights	insight	NOUN
ijtc-1282	116	7	into	into	ADP
ijtc-1282	116	8	the	the	DET
ijtc-1282	116	9	impact	impact	NOUN
ijtc-1282	116	10	of	of	ADP
ijtc-1282	116	11	liquidity	liquidity	NOUN
ijtc-1282	116	12	,	,	PUNCT
ijtc-1282	116	13	leverage	leverage	NOUN
ijtc-1282	116	14	,	,	PUNCT
ijtc-1282	116	15	and	and	CCONJ
ijtc-1282	116	16	firm	firm	ADJ
ijtc-1282	116	17	size	size	NOUN
ijtc-1282	116	18	on	on	ADP
ijtc-1282	116	19	tax	tax	NOUN
ijtc-1282	116	20	aggressiveness	aggressiveness	NOUN
ijtc-1282	116	21	in	in	ADP
ijtc-1282	116	22	the	the	DET
ijtc-1282	116	23	mining	mining	NOUN
ijtc-1282	116	24	sector	sector	NOUN
ijtc-1282	116	25	,	,	PUNCT
ijtc-1282	116	26	these	these	DET
ijtc-1282	116	27	limitations	limitation	NOUN
ijtc-1282	116	28	must	must	AUX
ijtc-1282	116	29	be	be	AUX
ijtc-1282	116	30	considered	consider	VERB
ijtc-1282	116	31	when	when	SCONJ
ijtc-1282	116	32	interpreting	interpret	VERB
ijtc-1282	116	33	the	the	DET
ijtc-1282	116	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1282	116	35	the	the	DET
ijtc-1282	116	36	influence	influence	NOUN
ijtc-1282	116	37	of	of	ADP
ijtc-1282	116	38	liquidity	liquidity	NOUN
ijtc-1282	116	39	,	,	PUNCT
ijtc-1282	116	40	leverage	leverage	NOUN
ijtc-1282	116	41	,	,	PUNCT
ijtc-1282	116	42	and	and	CCONJ
ijtc-1282	116	43	firm	firm	ADJ
ijtc-1282	116	44	size	size	NOUN
ijtc-1282	116	45	on	on	ADP
ijtc-1282	116	46	tax	tax	NOUN
ijtc-1282	116	47	aggressiveness	aggressiveness	NOUN
ijtc-1282	116	48	(	(	PUNCT
ijtc-1282	116	49	case	case	NOUN
ijtc-1282	116	50	study	study	NOUN
ijtc-1282	116	51	on	on	ADP
ijtc-1282	116	52	mining	mining	NOUN
ijtc-1282	116	53	companies	company	NOUN
ijtc-1282	116	54	listed	list	VERB
ijtc-1282	116	55	on	on	ADP
ijtc-1282	116	56	the	the	DET
ijtc-1282	116	57	indonesia	indonesia	PROPN
ijtc-1282	116	58	stock	stock	PROPN
ijtc-1282	116	59	exchange	exchange	PROPN
ijtc-1282	116	60	)	)	PUNCT
ijtc-1282	116	61	.	.	PUNCT
ijtc-1282	117	1	ramadanti	ramadanti	PROPN
ijtc-1282	117	2	,	,	PUNCT
ijtc-1282	117	3	seralurin	seralurin	NOUN
ijtc-1282	117	4	,	,	PUNCT
ijtc-1282	117	5	patma	patma	NOUN
ijtc-1282	117	6	,	,	PUNCT
ijtc-1282	117	7	and	and	CCONJ
ijtc-1282	117	8	pattiasina	pattiasina	VERB
ijtc-1282	117	9	643	643	NUM
ijtc-1282	117	10	|	|	ADV
ijtc-1282	117	11	ilomata	ilomata	PROPN
ijtc-1282	117	12	international	international	ADJ
ijtc-1282	117	13	journal	journal	NOUN
ijtc-1282	117	14	of	of	ADP
ijtc-1282	117	15	tax	tax	PROPN
ijtc-1282	117	16	&	&	CCONJ
ijtc-1282	117	17	accounting	account	VERB
ijtc-1282	117	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1282	117	19	results	result	NOUN
ijtc-1282	117	20	.	.	PUNCT
ijtc-1282	118	1	future	future	ADJ
ijtc-1282	118	2	research	research	NOUN
ijtc-1282	118	3	that	that	PRON
ijtc-1282	118	4	expands	expand	VERB
ijtc-1282	118	5	the	the	DET
ijtc-1282	118	6	data	datum	NOUN
ijtc-1282	118	7	scope	scope	NOUN
ijtc-1282	118	8	,	,	PUNCT
ijtc-1282	118	9	considers	consider	VERB
ijtc-1282	118	10	additional	additional	ADJ
ijtc-1282	118	11	variables	variable	NOUN
ijtc-1282	118	12	,	,	PUNCT
ijtc-1282	118	13	and	and	CCONJ
ijtc-1282	118	14	employs	employ	VERB
ijtc-1282	118	15	different	different	ADJ
ijtc-1282	118	16	analytical	analytical	ADJ
ijtc-1282	118	17	methods	method	NOUN
ijtc-1282	118	18	can	can	AUX
ijtc-1282	118	19	help	help	VERB
ijtc-1282	118	20	address	address	VERB
ijtc-1282	118	21	these	these	DET
ijtc-1282	118	22	limitations	limitation	NOUN
ijtc-1282	118	23	and	and	CCONJ
ijtc-1282	118	24	offer	offer	VERB
ijtc-1282	118	25	a	a	DET
ijtc-1282	118	26	more	more	ADV
ijtc-1282	118	27	comprehensive	comprehensive	ADJ
ijtc-1282	118	28	.	.	PUNCT
ijtc-1282	119	1	suggestions	suggestion	NOUN
ijtc-1282	119	2	1	1	NUM
ijtc-1282	119	3	.	.	PUNCT
ijtc-1282	120	1	future	future	ADJ
ijtc-1282	120	2	research	research	NOUN
ijtc-1282	120	3	can	can	AUX
ijtc-1282	120	4	include	include	VERB
ijtc-1282	120	5	other	other	ADJ
ijtc-1282	120	6	factors	factor	NOUN
ijtc-1282	120	7	that	that	PRON
ijtc-1282	120	8	may	may	AUX
ijtc-1282	120	9	influence	influence	VERB
ijtc-1282	120	10	tax	tax	NOUN
ijtc-1282	120	11	aggressiveness	aggressiveness	NOUN
ijtc-1282	120	12	.	.	PUNCT
ijtc-1282	121	1	2	2	X
ijtc-1282	121	2	.	.	X
ijtc-1282	121	3	future	future	ADJ
ijtc-1282	121	4	research	research	NOUN
ijtc-1282	121	5	can	can	AUX
ijtc-1282	121	6	add	add	VERB
ijtc-1282	121	7	more	more	ADJ
ijtc-1282	121	8	indicators	indicator	NOUN
ijtc-1282	121	9	to	to	PART
ijtc-1282	121	10	reflect	reflect	VERB
ijtc-1282	121	11	each	each	DET
ijtc-1282	121	12	variable	variable	NOUN
ijtc-1282	121	13	,	,	PUNCT
ijtc-1282	121	14	such	such	ADJ
ijtc-1282	121	15	as	as	ADP
ijtc-1282	121	16	quick	quick	ADJ
ijtc-1282	121	17	ratio	ratio	NOUN
ijtc-1282	121	18	and	and	CCONJ
ijtc-1282	121	19	cash	cash	NOUN
ijtc-1282	121	20	ratio	ratio	NOUN
ijtc-1282	121	21	for	for	ADP
ijtc-1282	121	22	liquidity	liquidity	NOUN
ijtc-1282	121	23	,	,	PUNCT
ijtc-1282	121	24	debt	debt	NOUN
ijtc-1282	121	25	to	to	ADP
ijtc-1282	121	26	equity	equity	NOUN
ijtc-1282	121	27	ratio	ratio	NOUN
ijtc-1282	121	28	and	and	CCONJ
ijtc-1282	121	29	long	long	ADJ
ijtc-1282	121	30	-	-	PUNCT
ijtc-1282	121	31	term	term	NOUN
ijtc-1282	121	32	debt	debt	NOUN
ijtc-1282	121	33	to	to	ADP
ijtc-1282	121	34	equity	equity	NOUN
ijtc-1282	121	35	ratio	ratio	NOUN
ijtc-1282	121	36	for	for	ADP
ijtc-1282	121	37	leverage	leverage	NOUN
ijtc-1282	121	38	,	,	PUNCT
ijtc-1282	121	39	and	and	CCONJ
ijtc-1282	121	40	equity	equity	NOUN
ijtc-1282	121	41	value	value	NOUN
ijtc-1282	121	42	and	and	CCONJ
ijtc-1282	121	43	sales	sale	NOUN
ijtc-1282	121	44	value	value	NOUN
ijtc-1282	121	45	for	for	ADP
ijtc-1282	121	46	firm	firm	ADJ
ijtc-1282	121	47	size	size	NOUN
ijtc-1282	121	48	.	.	PUNCT
ijtc-1282	122	1	additional	additional	ADJ
ijtc-1282	122	2	indicators	indicator	NOUN
ijtc-1282	122	3	for	for	ADP
ijtc-1282	122	4	tax	tax	NOUN
ijtc-1282	122	5	aggressiveness	aggressiveness	NOUN
ijtc-1282	122	6	may	may	AUX
ijtc-1282	122	7	include	include	VERB
ijtc-1282	122	8	cetr	cetr	NOUN
ijtc-1282	122	9	,	,	PUNCT
ijtc-1282	122	10	gaap	gaap	PROPN
ijtc-1282	122	11	etr	etr	PROPN
ijtc-1282	122	12	,	,	PUNCT
ijtc-1282	122	13	and	and	CCONJ
ijtc-1282	122	14	dtax	dtax	NOUN
ijtc-1282	122	15	.	.	PUNCT
ijtc-1282	123	1	3	3	X
ijtc-1282	123	2	.	.	X
ijtc-1282	123	3	future	future	ADJ
ijtc-1282	123	4	research	research	NOUN
ijtc-1282	123	5	can	can	AUX
ijtc-1282	123	6	extend	extend	VERB
ijtc-1282	123	7	the	the	DET
ijtc-1282	123	8	study	study	NOUN
ijtc-1282	123	9	period	period	NOUN
ijtc-1282	123	10	beyond	beyond	ADP
ijtc-1282	123	11	three	three	NUM
ijtc-1282	123	12	years	year	NOUN
ijtc-1282	123	13	.	.	PUNCT
ijtc-1282	124	1	reference	reference	NOUN
ijtc-1282	124	2	ardhi	ardhi	PROPN
ijtc-1282	124	3	,	,	PUNCT
ijtc-1282	124	4	f.	f.	PROPN
ijtc-1282	124	5	,	,	PUNCT
ijtc-1282	124	6	&	&	CCONJ
ijtc-1282	124	7	lubis	lubis	PROPN
ijtc-1282	124	8	,	,	PUNCT
ijtc-1282	124	9	a.	a.	PROPN
ijtc-1282	124	10	w.	w.	PROPN
ijtc-1282	124	11	(	(	PUNCT
ijtc-1282	124	12	2023	2023	NUM
ijtc-1282	124	13	)	)	PUNCT
ijtc-1282	124	14	.	.	PUNCT
ijtc-1282	125	1	the	the	DET
ijtc-1282	125	2	moderation	moderation	NOUN
ijtc-1282	125	3	role	role	NOUN
ijtc-1282	125	4	of	of	ADP
ijtc-1282	125	5	tax	tax	NOUN
ijtc-1282	125	6	rate	rate	NOUN
ijtc-1282	125	7	reduction	reduction	NOUN
ijtc-1282	125	8	and	and	CCONJ
ijtc-1282	125	9	firm	firm	ADJ
ijtc-1282	125	10	size	size	NOUN
ijtc-1282	125	11	on	on	ADP
ijtc-1282	125	12	the	the	DET
ijtc-1282	125	13	effects	effect	NOUN
ijtc-1282	125	14	of	of	ADP
ijtc-1282	125	15	tax	tax	NOUN
ijtc-1282	125	16	aggressiveness	aggressiveness	NOUN
ijtc-1282	125	17	on	on	ADP
ijtc-1282	125	18	company	company	NOUN
ijtc-1282	125	19	value	value	NOUN
ijtc-1282	125	20	.	.	PUNCT
ijtc-1282	126	1	ilomata	ilomata	PROPN
ijtc-1282	126	2	international	international	ADJ
ijtc-1282	126	3	journal	journal	NOUN
ijtc-1282	126	4	of	of	ADP
ijtc-1282	126	5	tax	tax	NOUN
ijtc-1282	126	6	and	and	CCONJ
ijtc-1282	126	7	accounting	accounting	NOUN
ijtc-1282	126	8	,	,	PUNCT
ijtc-1282	126	9	4(3	4(3	NUM
ijtc-1282	126	10	)	)	PUNCT
ijtc-1282	126	11	,	,	PUNCT
ijtc-1282	126	12	451–469	451–469	NUM
ijtc-1282	126	13	.	.	PUNCT
ijtc-1282	127	1	https://doi.org/10.52728/ijtc.v4i3.777	https://doi.org/10.52728/ijtc.v4i3.777	PROPN
ijtc-1282	127	2	devos	devos	PROPN
ijtc-1282	127	3	,	,	PUNCT
ijtc-1282	127	4	e.	e.	PROPN
ijtc-1282	127	5	,	,	PUNCT
ijtc-1282	127	6	&	&	CCONJ
ijtc-1282	127	7	rahman	rahman	PROPN
ijtc-1282	127	8	,	,	PUNCT
ijtc-1282	127	9	s.	s.	PROPN
ijtc-1282	127	10	(	(	PUNCT
ijtc-1282	127	11	2023	2023	NUM
ijtc-1282	127	12	)	)	PUNCT
ijtc-1282	127	13	.	.	PUNCT
ijtc-1282	128	1	does	do	AUX
ijtc-1282	128	2	labor	labor	NOUN
ijtc-1282	128	3	unemployment	unemployment	NOUN
ijtc-1282	128	4	insurance	insurance	NOUN
ijtc-1282	128	5	affect	affect	VERB
ijtc-1282	128	6	corporate	corporate	ADJ
ijtc-1282	128	7	tax	tax	NOUN
ijtc-1282	128	8	aggressiveness	aggressiveness	NOUN
ijtc-1282	128	9	?	?	PUNCT
ijtc-1282	129	1	international	international	ADJ
ijtc-1282	129	2	review	review	NOUN
ijtc-1282	129	3	of	of	ADP
ijtc-1282	129	4	financial	financial	ADJ
ijtc-1282	129	5	analysis	analysis	NOUN
ijtc-1282	129	6	,	,	PUNCT
ijtc-1282	129	7	90	90	NUM
ijtc-1282	129	8	.	.	PUNCT
ijtc-1282	130	1	https://doi.org/10.1016/j.irfa.2023.102917	https://doi.org/10.1016/j.irfa.2023.102917	NOUN
ijtc-1282	130	2	hajawiyah	hajawiyah	NOUN
ijtc-1282	130	3	,	,	PUNCT
ijtc-1282	130	4	a.	a.	NOUN
ijtc-1282	130	5	,	,	PUNCT
ijtc-1282	130	6	kiswanto	kiswanto	PROPN
ijtc-1282	130	7	,	,	PUNCT
ijtc-1282	130	8	k.	k.	PROPN
ijtc-1282	130	9	,	,	PUNCT
ijtc-1282	130	10	suryarini	suryarini	NOUN
ijtc-1282	130	11	,	,	PUNCT
ijtc-1282	130	12	t.	t.	PROPN
ijtc-1282	130	13	,	,	PUNCT
ijtc-1282	130	14	yanto	yanto	NOUN
ijtc-1282	130	15	,	,	PUNCT
ijtc-1282	130	16	h.	h.	PROPN
ijtc-1282	130	17	,	,	PUNCT
ijtc-1282	130	18	&	&	CCONJ
ijtc-1282	130	19	harjanto	harjanto	PROPN
ijtc-1282	130	20	,	,	PUNCT
ijtc-1282	130	21	a.	a.	NOUN
ijtc-1282	130	22	p.	p.	NOUN
ijtc-1282	130	23	(	(	PUNCT
ijtc-1282	130	24	2022	2022	NUM
ijtc-1282	130	25	)	)	PUNCT
ijtc-1282	130	26	.	.	PUNCT
ijtc-1282	131	1	the	the	DET
ijtc-1282	131	2	bidirectional	bidirectional	ADJ
ijtc-1282	131	3	relationship	relationship	NOUN
ijtc-1282	131	4	of	of	ADP
ijtc-1282	131	5	tax	tax	NOUN
ijtc-1282	131	6	aggressiveness	aggressiveness	NOUN
ijtc-1282	131	7	and	and	CCONJ
ijtc-1282	131	8	csr	csr	NOUN
ijtc-1282	131	9	:	:	PUNCT
ijtc-1282	131	10	evidence	evidence	NOUN
ijtc-1282	131	11	from	from	ADP
ijtc-1282	131	12	indonesia	indonesia	PROPN
ijtc-1282	131	13	.	.	PUNCT
ijtc-1282	132	1	cogent	cogent	ADJ
ijtc-1282	132	2	business	business	NOUN
ijtc-1282	132	3	and	and	CCONJ
ijtc-1282	132	4	management	management	NOUN
ijtc-1282	132	5	,	,	PUNCT
ijtc-1282	132	6	9(1	9(1	NUM
ijtc-1282	132	7	)	)	PUNCT
ijtc-1282	132	8	.	.	PUNCT
ijtc-1282	133	1	https://doi.org/10.1080/23311975.2022.2090207	https://doi.org/10.1080/23311975.2022.2090207	PROPN
ijtc-1282	133	2	mansor	mansor	PROPN
ijtc-1282	133	3	,	,	PUNCT
ijtc-1282	133	4	n.	n.	PROPN
ijtc-1282	133	5	,	,	PUNCT
ijtc-1282	133	6	&	&	CCONJ
ijtc-1282	133	7	abdullahi	abdullahi	PROPN
ijtc-1282	133	8	,	,	PUNCT
ijtc-1282	133	9	r.	r.	PROPN
ijtc-1282	133	10	(	(	PUNCT
ijtc-1282	133	11	2015	2015	NUM
ijtc-1282	133	12	)	)	PUNCT
ijtc-1282	133	13	.	.	PUNCT
ijtc-1282	134	1	fraud	fraud	NOUN
ijtc-1282	134	2	triangle	triangle	PROPN
ijtc-1282	134	3	theory	theory	NOUN
ijtc-1282	134	4	and	and	CCONJ
ijtc-1282	134	5	fraud	fraud	NOUN
ijtc-1282	134	6	diamond	diamond	NOUN
ijtc-1282	134	7	theory	theory	NOUN
ijtc-1282	134	8	.	.	PUNCT
ijtc-1282	135	1	understanding	understand	VERB
ijtc-1282	135	2	the	the	DET
ijtc-1282	135	3	convergent	convergent	NOUN
ijtc-1282	135	4	and	and	CCONJ
ijtc-1282	135	5	divergent	divergent	ADJ
ijtc-1282	135	6	for	for	ADP
ijtc-1282	135	7	future	future	ADJ
ijtc-1282	135	8	research	research	NOUN
ijtc-1282	135	9	.	.	PUNCT
ijtc-1282	136	1	international	international	ADJ
ijtc-1282	136	2	journal	journal	PROPN
ijtc-1282	136	3	of	of	ADP
ijtc-1282	136	4	academic	academic	ADJ
ijtc-1282	136	5	research	research	NOUN
ijtc-1282	136	6	in	in	ADP
ijtc-1282	136	7	accounting	accounting	NOUN
ijtc-1282	136	8	,	,	PUNCT
ijtc-1282	136	9	finance	finance	NOUN
ijtc-1282	136	10	and	and	CCONJ
ijtc-1282	136	11	management	management	NOUN
ijtc-1282	136	12	science	science	NOUN
ijtc-1282	136	13	,	,	PUNCT
ijtc-1282	136	14	1(4	1(4	NUM
ijtc-1282	136	15	)	)	PUNCT
ijtc-1282	136	16	,	,	PUNCT
ijtc-1282	136	17	38–45	38–45	NUM
ijtc-1282	136	18	.	.	PUNCT
ijtc-1282	137	1	mashuri	mashuri	PROPN
ijtc-1282	137	2	,	,	PUNCT
ijtc-1282	137	3	a.	a.	NOUN
ijtc-1282	137	4	a.	a.	PROPN
ijtc-1282	137	5	,	,	PUNCT
ijtc-1282	137	6	&	&	CCONJ
ijtc-1282	137	7	ermaya	ermaya	PROPN
ijtc-1282	137	8	,	,	PUNCT
ijtc-1282	137	9	h.	h.	PROPN
ijtc-1282	137	10	n.	n.	PROPN
ijtc-1282	137	11	(	(	PUNCT
ijtc-1282	137	12	2019	2019	NUM
ijtc-1282	137	13	)	)	PUNCT
ijtc-1282	137	14	.	.	PUNCT
ijtc-1282	138	1	the	the	DET
ijtc-1282	138	2	effect	effect	NOUN
ijtc-1282	138	3	of	of	ADP
ijtc-1282	138	4	tax	tax	NOUN
ijtc-1282	138	5	aggressiveness	aggressiveness	NOUN
ijtc-1282	138	6	and	and	CCONJ
ijtc-1282	138	7	media	medium	NOUN
ijtc-1282	138	8	exposure	exposure	NOUN
ijtc-1282	138	9	on	on	ADP
ijtc-1282	138	10	corporate	corporate	ADJ
ijtc-1282	138	11	social	social	ADJ
ijtc-1282	138	12	responsibility	responsibility	NOUN
ijtc-1282	138	13	disclosure	disclosure	NOUN
ijtc-1282	138	14	with	with	ADP
ijtc-1282	138	15	profitability	profitability	NOUN
ijtc-1282	138	16	as	as	ADP
ijtc-1282	138	17	moderated	moderated	ADJ
ijtc-1282	138	18	variables	variable	NOUN
ijtc-1282	138	19	.	.	PUNCT
ijtc-1282	139	1	advances	advance	NOUN
ijtc-1282	139	2	in	in	ADP
ijtc-1282	139	3	economics	economic	NOUN
ijtc-1282	139	4	,	,	PUNCT
ijtc-1282	139	5	business	business	NOUN
ijtc-1282	139	6	,	,	PUNCT
ijtc-1282	139	7	and	and	CCONJ
ijtc-1282	139	8	management	management	NOUN
ijtc-1282	139	9	research	research	NOUN
ijtc-1282	139	10	,	,	PUNCT
ijtc-1282	139	11	124	124	NUM
ijtc-1282	139	12	.	.	PUNCT
ijtc-1282	140	1	rahmawati	rahmawati	PROPN
ijtc-1282	140	2	,	,	PUNCT
ijtc-1282	140	3	n.	n.	NOUN
ijtc-1282	140	4	,	,	PUNCT
ijtc-1282	140	5	&	&	CCONJ
ijtc-1282	140	6	kassim	kassim	PROPN
ijtc-1282	140	7	,	,	PUNCT
ijtc-1282	140	8	a.	a.	PROPN
ijtc-1282	140	9	a.	a.	PROPN
ijtc-1282	140	10	m.	m.	NOUN
ijtc-1282	140	11	(	(	PUNCT
ijtc-1282	140	12	2020	2020	NUM
ijtc-1282	140	13	)	)	PUNCT
ijtc-1282	140	14	.	.	PUNCT
ijtc-1282	141	1	fraud	fraud	NOUN
ijtc-1282	141	2	triangle	triangle	PROPN
ijtc-1282	141	3	theory	theory	NOUN
ijtc-1282	141	4	and	and	CCONJ
ijtc-1282	141	5	accounting	accounting	NOUN
ijtc-1282	141	6	irregularities	irregularity	NOUN
ijtc-1282	141	7	.	.	PUNCT
ijtc-1282	142	1	selangor	selangor	PROPN
ijtc-1282	142	2	business	business	PROPN
ijtc-1282	142	3	review	review	PROPN
ijtc-1282	142	4	,	,	PUNCT
ijtc-1282	142	5	55–64	55–64	NUM
ijtc-1282	142	6	.	.	PUNCT
ijtc-1282	143	1	rusdi	rusdi	VERB
ijtc-1282	143	2	hidayat	hidayat	PROPN
ijtc-1282	143	3	,	,	PUNCT
ijtc-1282	143	4	n.	n.	PROPN
ijtc-1282	143	5	(	(	PUNCT
ijtc-1282	143	6	2019	2019	NUM
ijtc-1282	143	7	)	)	PUNCT
ijtc-1282	143	8	.	.	PUNCT
ijtc-1282	144	1	taxpayer	taxpayer	NOUN
ijtc-1282	144	2	compliance	compliance	NOUN
ijtc-1282	144	3	index	index	NOUN
ijtc-1282	144	4	business	business	NOUN
ijtc-1282	144	5	field	field	NOUN
ijtc-1282	144	6	based	base	VERB
ijtc-1282	144	7	on	on	ADP
ijtc-1282	144	8	quality	quality	NOUN
ijtc-1282	144	9	of	of	ADP
ijtc-1282	144	10	taxpayer	taxpayer	NOUN
ijtc-1282	144	11	services	service	NOUN
ijtc-1282	144	12	,	,	PUNCT
ijtc-1282	144	13	regional	regional	ADJ
ijtc-1282	144	14	tax	tax	NOUN
ijtc-1282	144	15	regulations	regulation	NOUN
ijtc-1282	144	16	,	,	PUNCT
ijtc-1282	144	17	level	level	NOUN
ijtc-1282	144	18	of	of	ADP
ijtc-1282	144	19	satisfaction	satisfaction	NOUN
ijtc-1282	144	20	and	and	CCONJ
ijtc-1282	144	21	attitude	attitude	NOUN
ijtc-1282	144	22	of	of	ADP
ijtc-1282	144	23	taxpayers	taxpayer	NOUN
ijtc-1282	144	24	use	use	VERB
ijtc-1282	144	25	structural	structural	ADJ
ijtc-1282	144	26	equation	equation	NOUN
ijtc-1282	144	27	modeling	modeling	NOUN
ijtc-1282	144	28	.	.	PUNCT
ijtc-1282	145	1	international	international	ADJ
ijtc-1282	145	2	journal	journal	NOUN
ijtc-1282	145	3	of	of	ADP
ijtc-1282	145	4	civil	civil	ADJ
ijtc-1282	145	5	engineering	engineering	NOUN
ijtc-1282	145	6	and	and	CCONJ
ijtc-1282	145	7	technology	technology	NOUN
ijtc-1282	145	8	,	,	PUNCT
ijtc-1282	145	9	10(2	10(2	NUM
ijtc-1282	145	10	)	)	PUNCT
ijtc-1282	145	11	,	,	PUNCT
ijtc-1282	145	12	803–813	803–813	NUM
ijtc-1282	145	13	.	.	PUNCT
ijtc-1282	145	14	https://www.scopus.com/inward/record.uri?eid=2-s2.085063559119&partnerid=40&md5=13ca0e731c3a6dd6682a46c6ba54e5b2	https://www.scopus.com/inward/record.uri?eid=2-s2.085063559119&partnerid=40&md5=13ca0e731c3a6dd6682a46c6ba54e5b2	PROPN
ijtc-1282	145	15	scott	scott	PROPN
ijtc-1282	145	16	,	,	PUNCT
ijtc-1282	145	17	w.	w.	PROPN
ijtc-1282	145	18	r.	r.	PROPN
ijtc-1282	145	19	(	(	PUNCT
ijtc-1282	145	20	2015	2015	NUM
ijtc-1282	145	21	)	)	PUNCT
ijtc-1282	145	22	.	.	PUNCT
ijtc-1282	146	1	financial	financial	ADJ
ijtc-1282	146	2	accounting	accounting	NOUN
ijtc-1282	146	3	theory	theory	NOUN
ijtc-1282	146	4	(	(	PUNCT
ijtc-1282	146	5	f.	f.	PROPN
ijtc-1282	146	6	megan	megan	PROPN
ijtc-1282	146	7	,	,	PUNCT
ijtc-1282	146	8	ed	ed	NOUN
ijtc-1282	146	9	.	.	PUNCT
ijtc-1282	146	10	;	;	PUNCT
ijtc-1282	146	11	7th	7th	ADJ
ijtc-1282	146	12	ed	ed	NOUN
ijtc-1282	146	13	.	.	PUNCT
ijtc-1282	146	14	)	)	PUNCT
ijtc-1282	146	15	.	.	PUNCT
ijtc-1282	147	1	pearson	pearson	PROPN
ijtc-1282	147	2	.	.	PROPN
ijtc-1282	147	3	silalahi	silalahi	PROPN
ijtc-1282	147	4	,	,	PUNCT
ijtc-1282	147	5	h.	h.	PROPN
ijtc-1282	147	6	(	(	PUNCT
ijtc-1282	147	7	2023	2023	NUM
ijtc-1282	147	8	)	)	PUNCT
ijtc-1282	147	9	.	.	PUNCT
ijtc-1282	148	1	juridical	juridical	ADJ
ijtc-1282	148	2	analysis	analysis	NOUN
ijtc-1282	148	3	of	of	ADP
ijtc-1282	148	4	tax	tax	NOUN
ijtc-1282	148	5	criminal	criminal	ADJ
ijtc-1282	148	6	law	law	NOUN
ijtc-1282	148	7	enforcement	enforcement	NOUN
ijtc-1282	148	8	:	:	PUNCT
ijtc-1282	148	9	an	an	DET
ijtc-1282	148	10	overview	overview	NOUN
ijtc-1282	148	11	of	of	ADP
ijtc-1282	148	12	legal	legal	ADJ
ijtc-1282	148	13	regulations	regulation	NOUN
ijtc-1282	148	14	and	and	CCONJ
ijtc-1282	148	15	its	its	PRON
ijtc-1282	148	16	implementation	implementation	NOUN
ijtc-1282	148	17	in	in	ADP
ijtc-1282	148	18	indonesia	indonesia	PROPN
ijtc-1282	148	19	.	.	PUNCT
ijtc-1282	149	1	ilomata	ilomata	PROPN
ijtc-1282	149	2	international	international	ADJ
ijtc-1282	149	3	journal	journal	NOUN
ijtc-1282	149	4	of	of	ADP
ijtc-1282	149	5	tax	tax	NOUN
ijtc-1282	149	6	and	and	CCONJ
ijtc-1282	149	7	accounting	accounting	NOUN
ijtc-1282	149	8	,	,	PUNCT
ijtc-1282	149	9	4(3	4(3	NUM
ijtc-1282	149	10	)	)	PUNCT
ijtc-1282	149	11	,	,	PUNCT
ijtc-1282	149	12	561–583	561–583	NUM
ijtc-1282	149	13	.	.	PUNCT
ijtc-1282	150	1	https://doi.org/10.52728/ijtc.v4i3.778	https://doi.org/10.52728/ijtc.v4i3.778	NOUN
ijtc-1282	150	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-1282	150	3	the	the	DET
ijtc-1282	150	4	influence	influence	NOUN
ijtc-1282	150	5	of	of	ADP
ijtc-1282	150	6	liquidity	liquidity	NOUN
ijtc-1282	150	7	,	,	PUNCT
ijtc-1282	150	8	leverage	leverage	NOUN
ijtc-1282	150	9	,	,	PUNCT
ijtc-1282	150	10	and	and	CCONJ
ijtc-1282	150	11	firm	firm	ADJ
ijtc-1282	150	12	size	size	NOUN
ijtc-1282	150	13	on	on	ADP
ijtc-1282	150	14	tax	tax	NOUN
ijtc-1282	150	15	aggressiveness	aggressiveness	NOUN
ijtc-1282	150	16	(	(	PUNCT
ijtc-1282	150	17	case	case	NOUN
ijtc-1282	150	18	study	study	NOUN
ijtc-1282	150	19	on	on	ADP
ijtc-1282	150	20	mining	mining	NOUN
ijtc-1282	150	21	companies	company	NOUN
ijtc-1282	150	22	listed	list	VERB
ijtc-1282	150	23	on	on	ADP
ijtc-1282	150	24	the	the	DET
ijtc-1282	150	25	indonesia	indonesia	PROPN
ijtc-1282	150	26	stock	stock	PROPN
ijtc-1282	150	27	exchange	exchange	PROPN
ijtc-1282	150	28	)	)	PUNCT
ijtc-1282	150	29	.	.	PUNCT
ijtc-1282	151	1	ramadanti	ramadanti	PROPN
ijtc-1282	151	2	,	,	PUNCT
ijtc-1282	151	3	seralurin	seralurin	NOUN
ijtc-1282	151	4	,	,	PUNCT
ijtc-1282	151	5	patma	patma	NOUN
ijtc-1282	151	6	,	,	PUNCT
ijtc-1282	151	7	and	and	CCONJ
ijtc-1282	151	8	pattiasina	pattiasina	VERB
ijtc-1282	151	9	644	644	NUM
ijtc-1282	151	10	|	|	ADV
ijtc-1282	151	11	ilomata	ilomata	PROPN
ijtc-1282	151	12	international	international	ADJ
ijtc-1282	151	13	journal	journal	NOUN
ijtc-1282	151	14	of	of	ADP
ijtc-1282	151	15	tax	tax	PROPN
ijtc-1282	151	16	&	&	CCONJ
ijtc-1282	151	17	accounting	accounting	PROPN
ijtc-1282	151	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1282	151	19	abdullah	abdullah	PROPN
ijtc-1282	151	20	,	,	PUNCT
ijtc-1282	151	21	i.	i.	PROPN
ijtc-1282	151	22	(	(	PUNCT
ijtc-1282	151	23	2020	2020	NUM
ijtc-1282	151	24	)	)	PUNCT
ijtc-1282	151	25	.	.	PUNCT
ijtc-1282	152	1	"	"	PUNCT
ijtc-1282	152	2	pengaruh	pengaruh	NOUN
ijtc-1282	152	3	likuiditas	likuiditas	PROPN
ijtc-1282	152	4	dan	dan	PROPN
ijtc-1282	152	5	leverage	leverage	PROPN
ijtc-1282	152	6	terhadap	terhadap	PROPN
ijtc-1282	152	7	penghindaran	penghindaran	VERB
ijtc-1282	152	8	pajak	pajak	PROPN
ijtc-1282	152	9	pada	pada	PROPN
ijtc-1282	152	10	perusahaan	perusahaan	PROPN
ijtc-1282	152	11	makanan	makanan	PROPN
ijtc-1282	152	12	dan	dan	PROPN
ijtc-1282	152	13	minuman	minuman	PROPN
ijtc-1282	152	14	.	.	PUNCT
ijtc-1282	152	15	"	"	PUNCT
ijtc-1282	153	1	jurnal	jurnal	ADJ
ijtc-1282	153	2	riset	riset	PROPN
ijtc-1282	153	3	akuntansi	akuntansi	PROPN
ijtc-1282	153	4	dan	dan	PROPN
ijtc-1282	153	5	bisnis	bisnis	PROPN
ijtc-1282	153	6	20(1	20(1	NUM
ijtc-1282	153	7	):	):	PUNCT
ijtc-1282	153	8	16	16	NUM
ijtc-1282	153	9	-	-	SYM
ijtc-1282	153	10	22	22	NUM
ijtc-1282	153	11	.	.	PUNCT
ijtc-1282	154	1	allo	allo	PROPN
ijtc-1282	154	2	,	,	PUNCT
ijtc-1282	154	3	m.	m.	PROPN
ijtc-1282	154	4	r.	r.	PROPN
ijtc-1282	154	5	,	,	PUNCT
ijtc-1282	154	6	et	et	PROPN
ijtc-1282	154	7	al	al	PROPN
ijtc-1282	154	8	.	.	PROPN
ijtc-1282	154	9	(	(	PUNCT
ijtc-1282	154	10	2021	2021	NUM
ijtc-1282	154	11	)	)	PUNCT
ijtc-1282	154	12	.	.	PUNCT
ijtc-1282	155	1	"	"	PUNCT
ijtc-1282	155	2	pengaruh	pengaruh	NOUN
ijtc-1282	155	3	likuiditas	likuidita	NOUN
ijtc-1282	155	4	dan	dan	PROPN
ijtc-1282	155	5	ukuran	ukuran	PROPN
ijtc-1282	155	6	perusahaan	perusahaan	PROPN
ijtc-1282	155	7	terhadap	terhadap	PROPN
ijtc-1282	155	8	agresivitas	agresivita	VERB
ijtc-1282	155	9	pajak	pajak	ADV
ijtc-1282	155	10	(	(	PUNCT
ijtc-1282	155	11	studi	studi	PROPN
ijtc-1282	155	12	empiris	empiris	PROPN
ijtc-1282	155	13	pada	pada	PROPN
ijtc-1282	155	14	perusahaan	perusahaan	PROPN
ijtc-1282	155	15	manufaktur	manufaktur	PROPN
ijtc-1282	156	1	yang	yang	PROPN
ijtc-1282	156	2	terdaftar	terdaftar	PROPN
ijtc-1282	156	3	di	di	PROPN
ijtc-1282	156	4	bei	bei	VERB
ijtc-1282	156	5	tahun	tahun	PROPN
ijtc-1282	156	6	2016	2016	NUM
ijtc-1282	156	7	-	-	SYM
ijtc-1282	156	8	2018	2018	NUM
ijtc-1282	156	9	)	)	PUNCT
ijtc-1282	156	10	.	.	PUNCT
ijtc-1282	156	11	"	"	PUNCT
ijtc-1282	157	1	jurnal	jurnal	ADJ
ijtc-1282	157	2	emba	emba	PROPN
ijtc-1282	157	3	:	:	PUNCT
ijtc-1282	157	4	jurnal	jurnal	ADJ
ijtc-1282	157	5	riset	riset	PROPN
ijtc-1282	157	6	ekonomi	ekonomi	PROPN
ijtc-1282	157	7	,	,	PUNCT
ijtc-1282	157	8	manajemen	manajeman	NOUN
ijtc-1282	157	9	,	,	PUNCT
ijtc-1282	157	10	bisnis	bisnis	PROPN
ijtc-1282	157	11	dan	dan	PROPN
ijtc-1282	157	12	akuntansi	akuntansi	PROPN
ijtc-1282	157	13	9(1	9(1	NUM
ijtc-1282	157	14	)	)	PUNCT
ijtc-1282	157	15	.	.	PUNCT
ijtc-1282	158	1	cheah	cheah	NOUN
ijtc-1282	158	2	,	,	PUNCT
ijtc-1282	158	3	j.-h	j.-h	PROPN
ijtc-1282	158	4	.	.	PUNCT
ijtc-1282	158	5	,	,	PUNCT
ijtc-1282	158	6	et	et	PROPN
ijtc-1282	158	7	al	al	PROPN
ijtc-1282	158	8	.	.	PROPN
ijtc-1282	158	9	(	(	PUNCT
ijtc-1282	158	10	2020	2020	NUM
ijtc-1282	158	11	)	)	PUNCT
ijtc-1282	158	12	.	.	PUNCT
ijtc-1282	159	1	"	"	PUNCT
ijtc-1282	159	2	multigroup	multigroup	ADJ
ijtc-1282	159	3	analysis	analysis	NOUN
ijtc-1282	159	4	using	use	VERB
ijtc-1282	159	5	smartpls	smartpls	NOUN
ijtc-1282	159	6	:	:	PUNCT
ijtc-1282	159	7	step	step	NOUN
ijtc-1282	159	8	-	-	PUNCT
ijtc-1282	159	9	by	by	ADP
ijtc-1282	159	10	-	-	PUNCT
ijtc-1282	159	11	step	step	NOUN
ijtc-1282	159	12	guidelines	guideline	NOUN
ijtc-1282	159	13	for	for	ADP
ijtc-1282	159	14	business	business	NOUN
ijtc-1282	159	15	research	research	NOUN
ijtc-1282	159	16	.	.	PUNCT
ijtc-1282	159	17	"	"	PUNCT
ijtc-1282	160	1	asian	asian	ADJ
ijtc-1282	160	2	journal	journal	NOUN
ijtc-1282	160	3	of	of	ADP
ijtc-1282	160	4	business	business	NOUN
ijtc-1282	160	5	research	research	NOUN
ijtc-1282	160	6	10(3	10(3	NUM
ijtc-1282	160	7	):	):	PUNCT
ijtc-1282	160	8	i	i	PROPN
ijtc-1282	160	9	-	-	PUNCT
ijtc-1282	160	10	xix	xix	PROPN
ijtc-1282	160	11	.	.	PUNCT
ijtc-1282	161	1	febrilyantri	febrilyantri	PROPN
ijtc-1282	161	2	,	,	PUNCT
ijtc-1282	161	3	c.	c.	NOUN
ijtc-1282	161	4	(	(	PUNCT
ijtc-1282	161	5	2022	2022	NUM
ijtc-1282	161	6	)	)	PUNCT
ijtc-1282	161	7	.	.	PUNCT
ijtc-1282	162	1	"	"	PUNCT
ijtc-1282	162	2	pengaruh	pengaruh	NOUN
ijtc-1282	162	3	likuiditas	likuidita	NOUN
ijtc-1282	162	4	,	,	PUNCT
ijtc-1282	162	5	leverage	leverage	NOUN
ijtc-1282	162	6	,	,	PUNCT
ijtc-1282	162	7	ukuran	ukuran	PROPN
ijtc-1282	162	8	perusahaan	perusahaan	PROPN
ijtc-1282	162	9	terhadap	terhadap	PROPN
ijtc-1282	162	10	tax	tax	PROPN
ijtc-1282	162	11	avoidance	avoidance	NOUN
ijtc-1282	162	12	pada	pada	PROPN
ijtc-1282	162	13	perusahaan	perusahaan	PROPN
ijtc-1282	162	14	manufaktur	manufaktur	PROPN
ijtc-1282	162	15	sub	sub	PROPN
ijtc-1282	162	16	-	-	ADJ
ijtc-1282	162	17	sektor	sektor	ADJ
ijtc-1282	162	18	otomotif	otomotif	PROPN
ijtc-1282	162	19	tahun	tahun	PROPN
ijtc-1282	162	20	2018	2018	NUM
ijtc-1282	162	21	-	-	SYM
ijtc-1282	162	22	2021	2021	NUM
ijtc-1282	162	23	.	.	PUNCT
ijtc-1282	162	24	"	"	PUNCT
ijtc-1282	163	1	etihad	etihad	ADJ
ijtc-1282	163	2	:	:	PUNCT
ijtc-1282	163	3	journal	journal	PROPN
ijtc-1282	163	4	of	of	ADP
ijtc-1282	163	5	islamic	islamic	PROPN
ijtc-1282	163	6	banking	banking	NOUN
ijtc-1282	163	7	and	and	CCONJ
ijtc-1282	163	8	finance	finance	NOUN
ijtc-1282	163	9	2(2	2(2	NUM
ijtc-1282	163	10	):	):	PUNCT
ijtc-1282	163	11	128	128	NUM
ijtc-1282	163	12	-	-	SYM
ijtc-1282	163	13	141	141	NUM
ijtc-1282	163	14	.	.	PUNCT
ijtc-1282	164	1	hayani	hayani	NOUN
ijtc-1282	164	2	,	,	PUNCT
ijtc-1282	164	3	n.	n.	PROPN
ijtc-1282	164	4	s.	s.	PROPN
ijtc-1282	164	5	and	and	CCONJ
ijtc-1282	164	6	d.	d.	PROPN
ijtc-1282	164	7	darmawati	darmawati	PROPN
ijtc-1282	164	8	(	(	PUNCT
ijtc-1282	164	9	2023	2023	NUM
ijtc-1282	164	10	)	)	PUNCT
ijtc-1282	164	11	.	.	PUNCT
ijtc-1282	165	1	"	"	PUNCT
ijtc-1282	165	2	pengaruh	pengaruh	NOUN
ijtc-1282	165	3	ukuran	ukuran	ADJ
ijtc-1282	165	4	perusahaan	perusahaan	PROPN
ijtc-1282	165	5	,	,	PUNCT
ijtc-1282	165	6	leverage	leverage	NOUN
ijtc-1282	165	7	,	,	PUNCT
ijtc-1282	165	8	dan	dan	PROPN
ijtc-1282	165	9	profitabilitas	profitabilitas	PROPN
ijtc-1282	165	10	terhadap	terhadap	PROPN
ijtc-1282	165	11	tax	tax	PROPN
ijtc-1282	165	12	avoidance	avoidance	NOUN
ijtc-1282	165	13	dengan	dengan	NOUN
ijtc-1282	165	14	transfer	transfer	NOUN
ijtc-1282	165	15	pricing	pricing	PROPN
ijtc-1282	165	16	sebagai	sebagai	PROPN
ijtc-1282	165	17	variabel	variabel	PROPN
ijtc-1282	165	18	moderasi	moderasi	PROPN
ijtc-1282	165	19	.	.	PUNCT
ijtc-1282	165	20	"	"	PUNCT
ijtc-1282	166	1	jurnal	jurnal	ADJ
ijtc-1282	166	2	ekonomi	ekonomi	PROPN
ijtc-1282	166	3	trisakti	trisakti	ADJ
ijtc-1282	166	4	3(2	3(2	NUM
ijtc-1282	166	5	):	):	PUNCT
ijtc-1282	166	6	2397	2397	NUM
ijtc-1282	166	7	-	-	SYM
ijtc-1282	166	8	2408	2408	NUM
ijtc-1282	166	9	.	.	PUNCT
ijtc-1282	167	1	hidayat	hidayat	PROPN
ijtc-1282	167	2	,	,	PUNCT
ijtc-1282	167	3	a.	a.	PROPN
ijtc-1282	167	4	and	and	CCONJ
ijtc-1282	167	5	r.	r.	PROPN
ijtc-1282	167	6	muliasari	muliasari	PROPN
ijtc-1282	167	7	(	(	PUNCT
ijtc-1282	167	8	2020	2020	NUM
ijtc-1282	167	9	)	)	PUNCT
ijtc-1282	167	10	.	.	PUNCT
ijtc-1282	168	1	"	"	PUNCT
ijtc-1282	168	2	pengaruh	pengaruh	NOUN
ijtc-1282	168	3	likuiditas	likuidita	NOUN
ijtc-1282	168	4	,	,	PUNCT
ijtc-1282	168	5	leverage	leverage	NOUN
ijtc-1282	168	6	dan	dan	PROPN
ijtc-1282	168	7	komisaris	komisaris	PROPN
ijtc-1282	168	8	independen	independen	PROPN
ijtc-1282	168	9	terhadap	terhadap	PROPN
ijtc-1282	168	10	agresivitas	agresivita	VERB
ijtc-1282	168	11	pajak	pajak	PROPN
ijtc-1282	168	12	perusahaan	perusahaan	PROPN
ijtc-1282	168	13	.	.	PUNCT
ijtc-1282	168	14	"	"	PUNCT
ijtc-1282	168	15	sultanist	sultanist	NOUN
ijtc-1282	168	16	:	:	PUNCT
ijtc-1282	168	17	jurnal	jurnal	ADJ
ijtc-1282	168	18	manajemen	manajeman	NOUN
ijtc-1282	168	19	dan	dan	PROPN
ijtc-1282	168	20	keuangan	keuangan	PROPN
ijtc-1282	168	21	8(1	8(1	NOUN
ijtc-1282	168	22	):	):	PUNCT
ijtc-1282	168	23	28	28	NUM
ijtc-1282	168	24	-	-	SYM
ijtc-1282	168	25	36	36	NUM
ijtc-1282	168	26	.	.	PUNCT
ijtc-1282	169	1	kasmir	kasmir	PROPN
ijtc-1282	169	2	,	,	PUNCT
ijtc-1282	169	3	d.	d.	PROPN
ijtc-1282	169	4	and	and	CCONJ
ijtc-1282	169	5	l.	l.	PROPN
ijtc-1282	169	6	lainnya	lainnya	PROPN
ijtc-1282	169	7	(	(	PUNCT
ijtc-1282	169	8	2019	2019	NUM
ijtc-1282	169	9	)	)	PUNCT
ijtc-1282	169	10	.	.	PUNCT
ijtc-1282	170	1	"	"	PUNCT
ijtc-1282	170	2	analisis	analisis	ADJ
ijtc-1282	170	3	laporan	laporan	ADJ
ijtc-1282	170	4	keuangan	keuangan	NOUN
ijtc-1282	170	5	edisi	edisi	VERB
ijtc-1282	170	6	revisi	revisi	NOUN
ijtc-1282	170	7	.	.	PUNCT
ijtc-1282	170	8	"	"	PUNCT
ijtc-1282	171	1	jakarta	jakarta	PROPN
ijtc-1282	171	2	:	:	PUNCT
ijtc-1282	171	3	rajawali	rajawali	VERB
ijtc-1282	171	4	pers	per	NOUN
ijtc-1282	171	5	.	.	PUNCT
ijtc-1282	172	1	kementerian	kementerian	PROPN
ijtc-1282	172	2	energi	energi	PROPN
ijtc-1282	172	3	dan	dan	PROPN
ijtc-1282	172	4	sumber	sumber	PROPN
ijtc-1282	172	5	daya	daya	PROPN
ijtc-1282	172	6	mineral	mineral	NOUN
ijtc-1282	172	7	.	.	PUNCT
ijtc-1282	173	1	(	(	PUNCT
ijtc-1282	173	2	2023	2023	NUM
ijtc-1282	173	3	)	)	PUNCT
ijtc-1282	173	4	.	.	PUNCT
ijtc-1282	174	1	cegah	cegah	PROPN
ijtc-1282	174	2	peti	peti	PROPN
ijtc-1282	174	3	meluas	meluas	PROPN
ijtc-1282	174	4	,	,	PUNCT
ijtc-1282	174	5	pemerintah	pemerintah	PROPN
ijtc-1282	174	6	lakukan	lakukan	PROPN
ijtc-1282	174	7	sinergitas	sinergitas	PROPN
ijtc-1282	174	8	dengan	dengan	PROPN
ijtc-1282	174	9	daerah	daerah	PROPN
ijtc-1282	174	10	.	.	PUNCT
ijtc-1282	175	1	https://www.esdm.go.id/id/media-center/arsip-berita/cegah-petimeluas-pemerintah-lakukan-sinergitas-dengan-daerah	https://www.esdm.go.id/id/media-center/arsip-berita/cegah-petimeluas-pemerintah-lakukan-sinergitas-dengan-daerah	PROPN
ijtc-1282	175	2	kusumawati	kusumawati	PROPN
ijtc-1282	175	3	,	,	PUNCT
ijtc-1282	175	4	a.	a.	NOUN
ijtc-1282	175	5	and	and	CCONJ
ijtc-1282	175	6	a.	a.	PROPN
ijtc-1282	175	7	kartika	kartika	PROPN
ijtc-1282	175	8	(	(	PUNCT
ijtc-1282	175	9	2023	2023	NUM
ijtc-1282	175	10	)	)	PUNCT
ijtc-1282	175	11	.	.	PUNCT
ijtc-1282	176	1	"	"	PUNCT
ijtc-1282	176	2	pengaruh	pengaruh	NOUN
ijtc-1282	176	3	leverage	leverage	NOUN
ijtc-1282	176	4	dan	dan	PROPN
ijtc-1282	176	5	capital	capital	PROPN
ijtc-1282	176	6	intensity	intensity	PROPN
ijtc-1282	176	7	terhadap	terhadap	PROPN
ijtc-1282	176	8	agresivitas	agresivita	VERB
ijtc-1282	176	9	pajak	pajak	PROPN
ijtc-1282	176	10	dalam	dalam	PROPN
ijtc-1282	176	11	profitabilitas	profitabilitas	PROPN
ijtc-1282	176	12	sebagai	sebagai	PROPN
ijtc-1282	176	13	moderasi	moderasi	PROPN
ijtc-1282	176	14	.	.	PUNCT
ijtc-1282	176	15	"	"	PUNCT
ijtc-1282	177	1	jimat	jimat	NOUN
ijtc-1282	177	2	(	(	PUNCT
ijtc-1282	177	3	jurnal	jurnal	ADJ
ijtc-1282	177	4	ilmiah	ilmiah	PROPN
ijtc-1282	177	5	mahasiswa	mahasiswa	PROPN
ijtc-1282	177	6	akuntansi	akuntansi	PROPN
ijtc-1282	177	7	)	)	PUNCT
ijtc-1282	177	8	undiksha	undiksha	PROPN
ijtc-1282	177	9	14(02	14(02	NUM
ijtc-1282	177	10	):	):	PUNCT
ijtc-1282	177	11	306	306	NUM
ijtc-1282	177	12	-	-	SYM
ijtc-1282	177	13	316	316	NUM
ijtc-1282	177	14	.	.	PUNCT
ijtc-1282	178	1	liputan6.com	liputan6.com	X
ijtc-1282	178	2	.	.	PROPN
ijtc-1282	178	3	(	(	PUNCT
ijtc-1282	178	4	2022	2022	NUM
ijtc-1282	178	5	)	)	PUNCT
ijtc-1282	178	6	.	.	PUNCT
ijtc-1282	179	1	fakta	fakta	PROPN
ijtc-1282	179	2	mengejutkan	mengejutkan	PROPN
ijtc-1282	179	3	,	,	PUNCT
ijtc-1282	179	4	abraham	abraham	PROPN
ijtc-1282	179	5	samad	samad	PROPN
ijtc-1282	179	6	bilang	bilang	PROPN
ijtc-1282	179	7	50	50	NUM
ijtc-1282	179	8	persen	persen	PROPN
ijtc-1282	179	9	perusahaan	perusahaan	PROPN
ijtc-1282	179	10	tambang	tambang	PROPN
ijtc-1282	179	11	tak	tak	PROPN
ijtc-1282	179	12	punya	punya	PROPN
ijtc-1282	179	13	npwp	npwp	PROPN
ijtc-1282	179	14	.	.	PUNCT
ijtc-1282	180	1	https://www.liputan6.com/bisnis/read/2906334/fakta-mengejutkanabraham-samad-bilang-50-persen-perusahaan-tambang-tak-punya-npwp	https://www.liputan6.com/bisnis/read/2906334/fakta-mengejutkanabraham-samad-bilang-50-persen-perusahaan-tambang-tak-punya-npwp	PROPN
ijtc-1282	180	2	malau	malau	PROPN
ijtc-1282	180	3	,	,	PUNCT
ijtc-1282	180	4	m.	m.	NOUN
ijtc-1282	180	5	s.	s.	PROPN
ijtc-1282	180	6	m.	m.	PROPN
ijtc-1282	180	7	b.	b.	PROPN
ijtc-1282	180	8	(	(	PUNCT
ijtc-1282	180	9	2021	2021	NUM
ijtc-1282	180	10	)	)	PUNCT
ijtc-1282	180	11	.	.	PUNCT
ijtc-1282	181	1	"	"	PUNCT
ijtc-1282	181	2	ukuran	ukuran	PROPN
ijtc-1282	181	3	perusahaan	perusahaan	PROPN
ijtc-1282	181	4	,	,	PUNCT
ijtc-1282	181	5	likuiditas	likuidita	NOUN
ijtc-1282	181	6	,	,	PUNCT
ijtc-1282	181	7	leverage	leverage	NOUN
ijtc-1282	181	8	terhadap	terhadap	PROPN
ijtc-1282	181	9	agresivitas	agresivita	VERB
ijtc-1282	181	10	pajak	pajak	ADV
ijtc-1282	181	11	:	:	PUNCT
ijtc-1282	181	12	profitabilitas	profitabilitas	PROPN
ijtc-1282	181	13	sebagai	sebagai	PROPN
ijtc-1282	181	14	moderasi	moderasi	PROPN
ijtc-1282	181	15	.	.	PUNCT
ijtc-1282	181	16	"	"	PUNCT
ijtc-1282	182	1	jurnal	jurnal	ADJ
ijtc-1282	182	2	literasi	literasi	ADJ
ijtc-1282	182	3	akuntansi	akuntansi	PROPN
ijtc-1282	182	4	1(1	1(1	NUM
ijtc-1282	182	5	):	):	PUNCT
ijtc-1282	182	6	83	83	NUM
ijtc-1282	182	7	-	-	SYM
ijtc-1282	182	8	96	96	NUM
ijtc-1282	182	9	.	.	PUNCT
ijtc-1282	183	1	malo	malo	PROPN
ijtc-1282	183	2	,	,	PUNCT
ijtc-1282	183	3	m.	m.	NOUN
ijtc-1282	183	4	s.	s.	PROPN
ijtc-1282	183	5	,	,	PUNCT
ijtc-1282	183	6	et	et	PROPN
ijtc-1282	183	7	al	al	PROPN
ijtc-1282	183	8	.	.	PUNCT
ijtc-1282	183	9	(	(	PUNCT
ijtc-1282	183	10	2024	2024	NUM
ijtc-1282	183	11	)	)	PUNCT
ijtc-1282	183	12	.	.	PUNCT
ijtc-1282	184	1	"	"	PUNCT
ijtc-1282	184	2	pengaruh	pengaruh	NOUN
ijtc-1282	184	3	likuiditas	likuidita	NOUN
ijtc-1282	184	4	,	,	PUNCT
ijtc-1282	184	5	leverage	leverage	NOUN
ijtc-1282	184	6	,	,	PUNCT
ijtc-1282	184	7	dan	dan	PROPN
ijtc-1282	184	8	ukuran	ukuran	PROPN
ijtc-1282	184	9	perusahaan	perusahaan	PROPN
ijtc-1282	184	10	terhadap	terhadap	PROPN
ijtc-1282	184	11	penghindaran	penghindaran	VERB
ijtc-1282	184	12	pajak	pajak	ADV
ijtc-1282	184	13	:	:	PUNCT
ijtc-1282	184	14	studi	studi	PROPN
ijtc-1282	184	15	empiris	empiris	PROPN
ijtc-1282	184	16	pada	pada	PROPN
ijtc-1282	184	17	perusahaan	perusahaan	PROPN
ijtc-1282	184	18	pertambangan	pertambangan	PROPN
ijtc-1282	184	19	yang	yang	PROPN
ijtc-1282	184	20	terdaftar	terdaftar	PROPN
ijtc-1282	184	21	di	di	PROPN
ijtc-1282	184	22	bursa	bursa	PROPN
ijtc-1282	184	23	efek	efek	NOUN
ijtc-1282	184	24	indonesia	indonesia	PROPN
ijtc-1282	184	25	tahun	tahun	PROPN
ijtc-1282	184	26	2017	2017	NUM
ijtc-1282	184	27	-	-	SYM
ijtc-1282	184	28	2021	2021	NUM
ijtc-1282	184	29	.	.	PUNCT
ijtc-1282	184	30	"	"	PUNCT
ijtc-1282	185	1	el	el	NOUN
ijtc-1282	185	2	-	-	NOUN
ijtc-1282	185	3	mujtama	mujtama	NOUN
ijtc-1282	185	4	:	:	PUNCT
ijtc-1282	185	5	jurnal	jurnal	ADJ
ijtc-1282	185	6	pengabdian	pengabdian	PROPN
ijtc-1282	185	7	masyarakat	masyarakat	PROPN
ijtc-1282	185	8	4(4	4(4	PROPN
ijtc-1282	185	9	):	):	PUNCT
ijtc-1282	185	10	1877	1877	NUM
ijtc-1282	185	11	–	–	PUNCT
ijtc-1282	185	12	1891	1891	NUM
ijtc-1282	185	13	-	-	SYM
ijtc-1282	185	14	1877–1891	1877–1891	NUM
ijtc-1282	185	15	.	.	PUNCT
ijtc-1282	186	1	meldisthy	meldisthy	PROPN
ijtc-1282	186	2	,	,	PUNCT
ijtc-1282	186	3	f.	f.	PROPN
ijtc-1282	186	4	f.	f.	PROPN
ijtc-1282	186	5	,	,	PUNCT
ijtc-1282	186	6	et	et	PROPN
ijtc-1282	186	7	al	al	PROPN
ijtc-1282	186	8	.	.	PUNCT
ijtc-1282	187	1	(	(	PUNCT
ijtc-1282	187	2	2024	2024	NUM
ijtc-1282	187	3	)	)	PUNCT
ijtc-1282	187	4	.	.	PUNCT
ijtc-1282	188	1	"	"	PUNCT
ijtc-1282	188	2	pengaruh	pengaruh	NOUN
ijtc-1282	188	3	ukuran	ukuran	ADJ
ijtc-1282	188	4	perusahaan	perusahaan	PROPN
ijtc-1282	188	5	,	,	PUNCT
ijtc-1282	188	6	profitabilitas	profitabilita	NOUN
ijtc-1282	188	7	,	,	PUNCT
ijtc-1282	188	8	dan	dan	PROPN
ijtc-1282	188	9	leverage	leverage	PROPN
ijtc-1282	188	10	terhadap	terhadap	PROPN
ijtc-1282	188	11	agresivitas	agresivita	VERB
ijtc-1282	188	12	pajak	pajak	ADV
ijtc-1282	188	13	.	.	PUNCT
ijtc-1282	188	14	"	"	PUNCT
ijtc-1282	189	1	jurnal	jurnal	ADJ
ijtc-1282	189	2	ekobistek	ekobistek	NOUN
ijtc-1282	189	3	13(2	13(2	PROPN
ijtc-1282	189	4	):	):	PUNCT
ijtc-1282	189	5	54	54	NUM
ijtc-1282	189	6	-	-	SYM
ijtc-1282	189	7	61	61	NUM
ijtc-1282	189	8	.	.	PUNCT
ijtc-1282	190	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1282	190	2	the	the	DET
ijtc-1282	190	3	influence	influence	NOUN
ijtc-1282	190	4	of	of	ADP
ijtc-1282	190	5	liquidity	liquidity	NOUN
ijtc-1282	190	6	,	,	PUNCT
ijtc-1282	190	7	leverage	leverage	NOUN
ijtc-1282	190	8	,	,	PUNCT
ijtc-1282	190	9	and	and	CCONJ
ijtc-1282	190	10	firm	firm	ADJ
ijtc-1282	190	11	size	size	NOUN
ijtc-1282	190	12	on	on	ADP
ijtc-1282	190	13	tax	tax	NOUN
ijtc-1282	190	14	aggressiveness	aggressiveness	NOUN
ijtc-1282	190	15	(	(	PUNCT
ijtc-1282	190	16	case	case	NOUN
ijtc-1282	190	17	study	study	NOUN
ijtc-1282	190	18	on	on	ADP
ijtc-1282	190	19	mining	mining	NOUN
ijtc-1282	190	20	companies	company	NOUN
ijtc-1282	190	21	listed	list	VERB
ijtc-1282	190	22	on	on	ADP
ijtc-1282	190	23	the	the	DET
ijtc-1282	190	24	indonesia	indonesia	PROPN
ijtc-1282	190	25	stock	stock	PROPN
ijtc-1282	190	26	exchange	exchange	PROPN
ijtc-1282	190	27	)	)	PUNCT
ijtc-1282	190	28	.	.	PUNCT
ijtc-1282	191	1	ramadanti	ramadanti	PROPN
ijtc-1282	191	2	,	,	PUNCT
ijtc-1282	191	3	seralurin	seralurin	NOUN
ijtc-1282	191	4	,	,	PUNCT
ijtc-1282	191	5	patma	patma	NOUN
ijtc-1282	191	6	,	,	PUNCT
ijtc-1282	191	7	and	and	CCONJ
ijtc-1282	191	8	pattiasina	pattiasina	VERB
ijtc-1282	191	9	645	645	NUM
ijtc-1282	191	10	|	|	NOUN
ijtc-1282	191	11	ilomata	ilomata	PROPN
ijtc-1282	191	12	international	international	ADJ
ijtc-1282	191	13	journal	journal	NOUN
ijtc-1282	191	14	of	of	ADP
ijtc-1282	191	15	tax	tax	PROPN
ijtc-1282	191	16	&	&	CCONJ
ijtc-1282	191	17	accounting	accounting	PROPN
ijtc-1282	191	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1282	191	19	pattiasina	pattiasina	NOUN
ijtc-1282	191	20	,	,	PUNCT
ijtc-1282	191	21	v.	v.	PROPN
ijtc-1282	191	22	(	(	PUNCT
ijtc-1282	191	23	2019	2019	NUM
ijtc-1282	191	24	)	)	PUNCT
ijtc-1282	191	25	.	.	PUNCT
ijtc-1282	192	1	"	"	PUNCT
ijtc-1282	192	2	capital	capital	NOUN
ijtc-1282	192	3	intensity	intensity	NOUN
ijtc-1282	192	4	and	and	CCONJ
ijtc-1282	192	5	tax	tax	NOUN
ijtc-1282	192	6	avoidance	avoidance	NOUN
ijtc-1282	192	7	.	.	PUNCT
ijtc-1282	192	8	"	"	PUNCT
ijtc-1282	193	1	international	international	ADJ
ijtc-1282	193	2	journal	journal	NOUN
ijtc-1282	193	3	of	of	ADP
ijtc-1282	193	4	social	social	ADJ
ijtc-1282	193	5	sciences	science	NOUN
ijtc-1282	193	6	and	and	CCONJ
ijtc-1282	193	7	humanities	humanity	NOUN
ijtc-1282	193	8	(	(	PUNCT
ijtc-1282	193	9	ijssh	ijssh	NOUN
ijtc-1282	193	10	)	)	PUNCT
ijtc-1282	193	11	.	.	PUNCT
ijtc-1282	194	1	3(1	3(1	NUM
ijtc-1282	194	2	):	):	PUNCT
ijtc-1282	194	3	58	58	NUM
ijtc-1282	194	4	-	-	SYM
ijtc-1282	194	5	71	71	NUM
ijtc-1282	194	6	.	.	PUNCT
ijtc-1282	195	1	putri	putri	ADJ
ijtc-1282	195	2	,	,	PUNCT
ijtc-1282	195	3	a.	a.	NOUN
ijtc-1282	195	4	a.	a.	PROPN
ijtc-1282	195	5	and	and	CCONJ
ijtc-1282	195	6	r.	r.	PROPN
ijtc-1282	195	7	a.	a.	PROPN
ijtc-1282	195	8	hanif	hanif	PROPN
ijtc-1282	195	9	(	(	PUNCT
ijtc-1282	195	10	2020	2020	NUM
ijtc-1282	195	11	)	)	PUNCT
ijtc-1282	195	12	.	.	PUNCT
ijtc-1282	196	1	"	"	PUNCT
ijtc-1282	196	2	pengaruh	pengaruh	NOUN
ijtc-1282	196	3	likuiditas	likuidita	NOUN
ijtc-1282	196	4	,	,	PUNCT
ijtc-1282	196	5	leverage	leverage	NOUN
ijtc-1282	196	6	,	,	PUNCT
ijtc-1282	196	7	dan	dan	PROPN
ijtc-1282	196	8	komite	komite	PROPN
ijtc-1282	196	9	audit	audit	PROPN
ijtc-1282	196	10	terhadap	terhadap	PROPN
ijtc-1282	196	11	agresivitas	agresivita	VERB
ijtc-1282	196	12	pajak	pajak	ADV
ijtc-1282	196	13	.	.	PUNCT
ijtc-1282	196	14	"	"	PUNCT
ijtc-1282	197	1	current	current	ADJ
ijtc-1282	197	2	:	:	PUNCT
ijtc-1282	197	3	jurnal	jurnal	ADJ
ijtc-1282	197	4	kajian	kajian	PROPN
ijtc-1282	197	5	akuntansi	akuntansi	PROPN
ijtc-1282	197	6	dan	dan	PROPN
ijtc-1282	197	7	bisnis	bisnis	PROPN
ijtc-1282	197	8	terkini	terkini	PROPN
ijtc-1282	197	9	1(3	1(3	NUM
ijtc-1282	197	10	):	):	PUNCT
ijtc-1282	197	11	382	382	NUM
ijtc-1282	197	12	-	-	SYM
ijtc-1282	197	13	399	399	NUM
ijtc-1282	197	14	.	.	PUNCT
ijtc-1282	198	1	ramadani	ramadani	PROPN
ijtc-1282	198	2	,	,	PUNCT
ijtc-1282	198	3	d.	d.	PROPN
ijtc-1282	198	4	c.	c.	PROPN
ijtc-1282	198	5	and	and	CCONJ
ijtc-1282	198	6	s.	s.	PROPN
ijtc-1282	198	7	hartiyah	hartiyah	PROPN
ijtc-1282	198	8	(	(	PUNCT
ijtc-1282	198	9	2020	2020	NUM
ijtc-1282	198	10	)	)	PUNCT
ijtc-1282	198	11	.	.	PUNCT
ijtc-1282	199	1	"	"	PUNCT
ijtc-1282	199	2	pengaruh	pengaruh	VERB
ijtc-1282	199	3	corporate	corporate	ADJ
ijtc-1282	199	4	social	social	ADJ
ijtc-1282	199	5	responsibility	responsibility	NOUN
ijtc-1282	199	6	,	,	PUNCT
ijtc-1282	199	7	leverage	leverage	NOUN
ijtc-1282	199	8	,	,	PUNCT
ijtc-1282	199	9	likuiditas	likuidita	NOUN
ijtc-1282	199	10	,	,	PUNCT
ijtc-1282	199	11	ukuran	ukuran	PROPN
ijtc-1282	199	12	perusahaan	perusahaan	PROPN
ijtc-1282	199	13	dan	dan	PROPN
ijtc-1282	199	14	komisaris	komisaris	PROPN
ijtc-1282	199	15	independen	independen	PROPN
ijtc-1282	199	16	terhadap	terhadap	PROPN
ijtc-1282	199	17	agresivitas	agresivita	VERB
ijtc-1282	199	18	pajak	pajak	ADV
ijtc-1282	199	19	(	(	PUNCT
ijtc-1282	199	20	studi	studi	PROPN
ijtc-1282	199	21	empiris	empiris	PROPN
ijtc-1282	199	22	pada	pada	PROPN
ijtc-1282	199	23	perusahaan	perusahaan	PROPN
ijtc-1282	199	24	pertambangan	pertambangan	PROPN
ijtc-1282	199	25	yang	yang	PROPN
ijtc-1282	199	26	terdaftar	terdaftar	PROPN
ijtc-1282	199	27	di	di	PROPN
ijtc-1282	199	28	bursa	bursa	PROPN
ijtc-1282	199	29	efek	efek	NOUN
ijtc-1282	199	30	indonesia	indonesia	PROPN
ijtc-1282	199	31	tahun	tahun	PROPN
ijtc-1282	199	32	2014	2014	NUM
ijtc-1282	199	33	sampai	sampai	PROPN
ijtc-1282	199	34	2018	2018	NUM
ijtc-1282	199	35	)	)	PUNCT
ijtc-1282	199	36	.	.	PUNCT
ijtc-1282	199	37	"	"	PUNCT
ijtc-1282	200	1	journal	journal	NOUN
ijtc-1282	200	2	of	of	ADP
ijtc-1282	200	3	economic	economic	ADJ
ijtc-1282	200	4	,	,	PUNCT
ijtc-1282	200	5	business	business	NOUN
ijtc-1282	200	6	and	and	CCONJ
ijtc-1282	200	7	engineering	engineering	NOUN
ijtc-1282	200	8	(	(	PUNCT
ijtc-1282	200	9	jebe	jebe	PROPN
ijtc-1282	200	10	)	)	PUNCT
ijtc-1282	200	11	1(2	1(2	NUM
ijtc-1282	200	12	):	):	PUNCT
ijtc-1282	200	13	238	238	NUM
ijtc-1282	200	14	-	-	SYM
ijtc-1282	200	15	247	247	NUM
ijtc-1282	200	16	.	.	PUNCT
ijtc-1282	201	1	rambe	rambe	NOUN
ijtc-1282	201	2	,	,	PUNCT
ijtc-1282	201	3	a.	a.	NOUN
ijtc-1282	201	4	a.	a.	PROPN
ijtc-1282	201	5	and	and	CCONJ
ijtc-1282	201	6	w.	w.	PROPN
ijtc-1282	201	7	utami	utami	PROPN
ijtc-1282	201	8	(	(	PUNCT
ijtc-1282	201	9	2021	2021	NUM
ijtc-1282	201	10	)	)	PUNCT
ijtc-1282	201	11	.	.	PUNCT
ijtc-1282	202	1	"	"	PUNCT
ijtc-1282	202	2	analysis	analysis	NOUN
ijtc-1282	202	3	of	of	ADP
ijtc-1282	202	4	factors	factor	NOUN
ijtc-1282	202	5	affecting	affect	VERB
ijtc-1282	202	6	tax	tax	NOUN
ijtc-1282	202	7	aggressivity	aggressivity	NOUN
ijtc-1282	202	8	in	in	ADP
ijtc-1282	202	9	property	property	NOUN
ijtc-1282	202	10	and	and	CCONJ
ijtc-1282	202	11	real	real	ADJ
ijtc-1282	202	12	estate	estate	NOUN
ijtc-1282	202	13	companies	company	NOUN
ijtc-1282	202	14	listed	list	VERB
ijtc-1282	202	15	in	in	ADP
ijtc-1282	202	16	indonesia	indonesia	PROPN
ijtc-1282	202	17	stock	stock	PROPN
ijtc-1282	202	18	exchange	exchange	PROPN
ijtc-1282	202	19	,	,	PUNCT
ijtc-1282	202	20	2017	2017	NUM
ijtc-1282	202	21	-	-	SYM
ijtc-1282	202	22	2019	2019	NUM
ijtc-1282	202	23	.	.	PUNCT
ijtc-1282	202	24	"	"	PUNCT
ijtc-1282	203	1	international	international	ADJ
ijtc-1282	203	2	journal	journal	NOUN
ijtc-1282	203	3	of	of	ADP
ijtc-1282	203	4	business	business	NOUN
ijtc-1282	203	5	,	,	PUNCT
ijtc-1282	203	6	economics	economic	NOUN
ijtc-1282	203	7	and	and	CCONJ
ijtc-1282	203	8	law	law	NOUN
ijtc-1282	203	9	24(1	24(1	NUM
ijtc-1282	203	10	)	)	PUNCT
ijtc-1282	203	11	.	.	PUNCT
ijtc-1282	204	1	richard	richard	PROPN
ijtc-1282	204	2	,	,	PUNCT
ijtc-1282	204	3	r.	r.	PROPN
ijtc-1282	204	4	(	(	PUNCT
ijtc-1282	204	5	2023	2023	NUM
ijtc-1282	204	6	)	)	PUNCT
ijtc-1282	204	7	.	.	PUNCT
ijtc-1282	205	1	pengaruh	pengaruh	NOUN
ijtc-1282	205	2	profitabilitas	profitabilita	NOUN
ijtc-1282	205	3	,	,	PUNCT
ijtc-1282	205	4	leverage	leverage	NOUN
ijtc-1282	205	5	,	,	PUNCT
ijtc-1282	205	6	dan	dan	PROPN
ijtc-1282	205	7	ukuran	ukuran	PROPN
ijtc-1282	205	8	perusahaan	perusahaan	PROPN
ijtc-1282	205	9	terhadap	terhadap	PROPN
ijtc-1282	205	10	penghindaran	penghindaran	VERB
ijtc-1282	205	11	pajak	pajak	ADV
ijtc-1282	205	12	(	(	PUNCT
ijtc-1282	205	13	studi	studi	PROPN
ijtc-1282	205	14	empiris	empiris	PROPN
ijtc-1282	205	15	pada	pada	PROPN
ijtc-1282	205	16	perusahaan	perusahaan	PROPN
ijtc-1282	205	17	sektor	sektor	PROPN
ijtc-1282	205	18	pertambangan	pertambangan	PROPN
ijtc-1282	205	19	yang	yang	PROPN
ijtc-1282	205	20	terdaftar	terdaftar	PROPN
ijtc-1282	205	21	di	di	PROPN
ijtc-1282	205	22	bursa	bursa	PROPN
ijtc-1282	205	23	efek	efek	NOUN
ijtc-1282	205	24	indonesia	indonesia	PROPN
ijtc-1282	205	25	tahun	tahun	PROPN
ijtc-1282	205	26	2016	2016	NUM
ijtc-1282	205	27	-	-	SYM
ijtc-1282	205	28	2019	2019	NUM
ijtc-1282	205	29	)	)	PUNCT
ijtc-1282	205	30	,	,	PUNCT
ijtc-1282	205	31	universitas	universita	NOUN
ijtc-1282	205	32	hasanuddin	hasanuddin	NOUN
ijtc-1282	205	33	.	.	PUNCT
ijtc-1282	206	1	roslita	roslita	PROPN
ijtc-1282	206	2	,	,	PUNCT
ijtc-1282	206	3	e.	e.	PROPN
ijtc-1282	206	4	and	and	CCONJ
ijtc-1282	206	5	a.	a.	PROPN
ijtc-1282	206	6	safitri	safitri	PROPN
ijtc-1282	206	7	(	(	PUNCT
ijtc-1282	206	8	2022	2022	NUM
ijtc-1282	206	9	)	)	PUNCT
ijtc-1282	206	10	.	.	PUNCT
ijtc-1282	207	1	"	"	PUNCT
ijtc-1282	207	2	pengaruh	pengaruh	VERB
ijtc-1282	207	3	kinerja	kinerja	PROPN
ijtc-1282	207	4	dan	dan	PROPN
ijtc-1282	207	5	ukuran	ukuran	PROPN
ijtc-1282	207	6	perusahaan	perusahaan	PROPN
ijtc-1282	207	7	terhadap	terhadap	PROPN
ijtc-1282	207	8	tindakan	tindakan	PROPN
ijtc-1282	207	9	penghindaran	penghindaran	VERB
ijtc-1282	207	10	pajak	pajak	ADV
ijtc-1282	207	11	.	.	PUNCT
ijtc-1282	207	12	"	"	PUNCT
ijtc-1282	208	1	jurnal	jurnal	ADJ
ijtc-1282	208	2	manajemen	manajeman	NOUN
ijtc-1282	208	3	bisnis	bisnis	PROPN
ijtc-1282	208	4	25(2	25(2	NUM
ijtc-1282	208	5	):	):	PUNCT
ijtc-1282	208	6	162	162	NUM
ijtc-1282	208	7	-	-	SYM
ijtc-1282	208	8	179	179	NUM
ijtc-1282	208	9	.	.	PUNCT
ijtc-1282	209	1	stawi	stawi	PROPN
ijtc-1282	209	2	,	,	PUNCT
ijtc-1282	209	3	v.	v.	PROPN
ijtc-1282	209	4	(	(	PUNCT
ijtc-1282	209	5	2020	2020	NUM
ijtc-1282	209	6	)	)	PUNCT
ijtc-1282	209	7	.	.	PUNCT
ijtc-1282	210	1	"	"	PUNCT
ijtc-1282	210	2	pengaruh	pengaruh	NOUN
ijtc-1282	210	3	profitabilitas	profitabilita	NOUN
ijtc-1282	210	4	,	,	PUNCT
ijtc-1282	210	5	leverage	leverage	NOUN
ijtc-1282	210	6	dan	dan	PROPN
ijtc-1282	210	7	ukuran	ukuran	PROPN
ijtc-1282	210	8	perusahaan	perusahaan	PROPN
ijtc-1282	210	9	terhadap	terhadap	PROPN
ijtc-1282	210	10	penghindaran	penghindaran	VERB
ijtc-1282	210	11	pajak	pajak	ADV
ijtc-1282	210	12	.	.	PUNCT
ijtc-1282	210	13	"	"	PUNCT
ijtc-1282	211	1	jurnal	jurnal	ADJ
ijtc-1282	211	2	akuntansi	akuntansi	PROPN
ijtc-1282	211	3	dan	dan	PROPN
ijtc-1282	211	4	bisnis	bisnis	PROPN
ijtc-1282	211	5	:	:	PUNCT
ijtc-1282	211	6	jurnal	jurnal	ADJ
ijtc-1282	211	7	program	program	NOUN
ijtc-1282	211	8	studi	studi	PROPN
ijtc-1282	211	9	akuntansi	akuntansi	PROPN
ijtc-1282	211	10	6(2	6(2	NUM
ijtc-1282	211	11	):	):	PUNCT
ijtc-1282	211	12	147	147	NUM
ijtc-1282	211	13	-	-	SYM
ijtc-1282	211	14	157	157	NUM
ijtc-1282	211	15	.	.	PUNCT
ijtc-1282	212	1	tanvanno	tanvanno	PROPN
ijtc-1282	212	2	,	,	PUNCT
ijtc-1282	212	3	k.	k.	PROPN
ijtc-1282	212	4	,	,	PUNCT
ijtc-1282	212	5	et	et	PROPN
ijtc-1282	212	6	al	al	PROPN
ijtc-1282	212	7	.	.	PUNCT
ijtc-1282	213	1	(	(	PUNCT
ijtc-1282	213	2	2024	2024	NUM
ijtc-1282	213	3	)	)	PUNCT
ijtc-1282	213	4	.	.	PUNCT
ijtc-1282	214	1	"	"	PUNCT
ijtc-1282	214	2	pengaruh	pengaruh	NOUN
ijtc-1282	214	3	pertumbuhan	pertumbuhan	NOUN
ijtc-1282	214	4	penjualan	penjualan	NOUN
ijtc-1282	214	5	,	,	PUNCT
ijtc-1282	214	6	likuiditas	likuiditas	PROPN
ijtc-1282	214	7	,	,	PUNCT
ijtc-1282	214	8	dan	dan	PROPN
ijtc-1282	214	9	leverage	leverage	PROPN
ijtc-1282	214	10	terhadap	terhadap	PROPN
ijtc-1282	214	11	penghindaran	penghindaran	VERB
ijtc-1282	214	12	pajak	pajak	PROPN
ijtc-1282	214	13	di	di	PROPN
ijtc-1282	214	14	perusahaan	perusahaan	PROPN
ijtc-1282	214	15	perbankan	perbankan	PROPN
ijtc-1282	214	16	.	.	PUNCT
ijtc-1282	214	17	"	"	PUNCT
ijtc-1282	215	1	jesya	jesya	NOUN
ijtc-1282	215	2	(	(	PUNCT
ijtc-1282	215	3	jurnal	jurnal	ADJ
ijtc-1282	215	4	ekonomi	ekonomi	PROPN
ijtc-1282	215	5	dan	dan	PROPN
ijtc-1282	215	6	ekonomi	ekonomi	PROPN
ijtc-1282	215	7	syariah	syariah	PROPN
ijtc-1282	215	8	)	)	PUNCT
ijtc-1282	215	9	7(2	7(2	NUM
ijtc-1282	215	10	):	):	PUNCT
ijtc-1282	215	11	1836	1836	NUM
ijtc-1282	215	12	-	-	SYM
ijtc-1282	215	13	1847	1847	NUM
ijtc-1282	215	14	.	.	PUNCT
ijtc-1282	216	1	utomo	utomo	ADJ
ijtc-1282	216	2	,	,	PUNCT
ijtc-1282	216	3	a.	a.	PROPN
ijtc-1282	216	4	b.	b.	PROPN
ijtc-1282	216	5	and	and	CCONJ
ijtc-1282	216	6	g.	g.	PROPN
ijtc-1282	216	7	n.	n.	PROPN
ijtc-1282	216	8	fitria	fitria	PROPN
ijtc-1282	216	9	(	(	PUNCT
ijtc-1282	216	10	2021	2021	NUM
ijtc-1282	216	11	)	)	PUNCT
ijtc-1282	216	12	.	.	PUNCT
ijtc-1282	217	1	"	"	PUNCT
ijtc-1282	217	2	ukuran	ukuran	PROPN
ijtc-1282	217	3	perusahaan	perusahaan	PROPN
ijtc-1282	217	4	memoderasi	memoderasi	PROPN
ijtc-1282	217	5	pengaruh	pengaruh	PROPN
ijtc-1282	217	6	capital	capital	NOUN
ijtc-1282	217	7	intensity	intensity	PROPN
ijtc-1282	217	8	dan	dan	PROPN
ijtc-1282	217	9	profitabilitas	profitabilitas	PROPN
ijtc-1282	217	10	terhadap	terhadap	PROPN
ijtc-1282	217	11	agresivitas	agresivita	VERB
ijtc-1282	217	12	pajak	pajak	ADV
ijtc-1282	217	13	.	.	PUNCT
ijtc-1282	217	14	"	"	PUNCT
ijtc-1282	217	15	esensi	esensi	NOUN
ijtc-1282	217	16	:	:	PUNCT
ijtc-1282	217	17	jurnal	jurnal	ADJ
ijtc-1282	217	18	bisnis	bisnis	PROPN
ijtc-1282	217	19	dan	dan	PROPN
ijtc-1282	217	20	manajemen	manajemen	PROPN
ijtc-1282	217	21	10(2	10(2	NUM
ijtc-1282	217	22	):	):	PUNCT
ijtc-1282	217	23	231	231	NUM
ijtc-1282	217	24	-	-	SYM
ijtc-1282	217	25	246	246	NUM
ijtc-1282	217	26	.	.	PUNCT
ijtc-1282	218	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ