id	sid	tid	token	lemma	pos
ijtc-1403	1	1	the	the	DET
ijtc-1403	1	2	illomata	illomata	PROPN
ijtc-1403	1	3	international	international	PROPN
ijtc-1403	1	4	journal	journal	PROPN
ijtc-1403	1	5	of	of	ADP
ijtc-1403	1	6	management	management	NOUN
ijtc-1403	1	7	ilomata	ilomata	PROPN
ijtc-1403	1	8	international	international	ADJ
ijtc-1403	1	9	journal	journal	NOUN
ijtc-1403	1	10	of	of	ADP
ijtc-1403	1	11	tax	tax	PROPN
ijtc-1403	1	12	&	&	CCONJ
ijtc-1403	1	13	accounting	account	VERB
ijtc-1403	1	14	p	p	PROPN
ijtc-1403	1	15	-	-	PUNCT
ijtc-1403	1	16	issn	issn	NOUN
ijtc-1403	1	17	:	:	PUNCT
ijtc-1403	1	18	2714	2714	NUM
ijtc-1403	1	19	-	-	SYM
ijtc-1403	1	20	9838	9838	NUM
ijtc-1403	1	21	;	;	PUNCT
ijtc-1403	1	22	e	e	X
ijtc-1403	1	23	-	-	PUNCT
ijtc-1403	1	24	issn	issn	NOUN
ijtc-1403	1	25	:	:	PUNCT
ijtc-1403	1	26	2714	2714	NUM
ijtc-1403	1	27	-	-	SYM
ijtc-1403	1	28	9846	9846	NUM
ijtc-1403	1	29	volume	volume	NOUN
ijtc-1403	1	30	5	5	NUM
ijtc-1403	1	31	,	,	PUNCT
ijtc-1403	1	32	issue	issue	NOUN
ijtc-1403	1	33	3	3	NUM
ijtc-1403	1	34	,	,	PUNCT
ijtc-1403	1	35	july	july	PROPN
ijtc-1403	1	36	2024	2024	NUM
ijtc-1403	1	37	page	page	NOUN
ijtc-1403	1	38	no	no	NOUN
ijtc-1403	1	39	.	.	NOUN
ijtc-1403	2	1	726	726	NUM
ijtc-1403	2	2	-	-	SYM
ijtc-1403	2	3	746	746	NUM
ijtc-1403	2	4	726	726	NUM
ijtc-1403	2	5	|	|	NOUN
ijtc-1403	2	6	ilomata	ilomata	PROPN
ijtc-1403	2	7	international	international	ADJ
ijtc-1403	2	8	journal	journal	NOUN
ijtc-1403	2	9	of	of	ADP
ijtc-1403	2	10	tax	tax	PROPN
ijtc-1403	2	11	&	&	CCONJ
ijtc-1403	2	12	accounting	account	VERB
ijtc-1403	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	2	14	gender	gender	NOUN
ijtc-1403	2	15	diversity	diversity	NOUN
ijtc-1403	2	16	,	,	PUNCT
ijtc-1403	2	17	corporate	corporate	ADJ
ijtc-1403	2	18	social	social	ADJ
ijtc-1403	2	19	responsibility	responsibility	NOUN
ijtc-1403	2	20	,	,	PUNCT
ijtc-1403	2	21	return	return	VERB
ijtc-1403	2	22	on	on	ADP
ijtc-1403	2	23	asset	asset	NOUN
ijtc-1403	2	24	,	,	PUNCT
ijtc-1403	2	25	and	and	CCONJ
ijtc-1403	2	26	leverage	leverage	NOUN
ijtc-1403	2	27	on	on	ADP
ijtc-1403	2	28	the	the	DET
ijtc-1403	2	29	corporate	corporate	ADJ
ijtc-1403	2	30	tax	tax	NOUN
ijtc-1403	2	31	aggressiveness	aggressiveness	NOUN
ijtc-1403	2	32	of	of	ADP
ijtc-1403	2	33	manufacturing	manufacturing	NOUN
ijtc-1403	2	34	companies	company	NOUN
ijtc-1403	2	35	in	in	ADP
ijtc-1403	2	36	indonesia	indonesia	PROPN
ijtc-1403	2	37	diah	diah	PROPN
ijtc-1403	2	38	ayu	ayu	PROPN
ijtc-1403	2	39	putri	putri	PROPN
ijtc-1403	2	40	wulandari1	wulandari1	PROPN
ijtc-1403	2	41	,	,	PUNCT
ijtc-1403	2	42	mazda	mazda	PROPN
ijtc-1403	2	43	eko	eko	PROPN
ijtc-1403	2	44	sri	sri	PROPN
ijtc-1403	2	45	tjahjono2	tjahjono2	PROPN
ijtc-1403	2	46	,	,	PUNCT
ijtc-1403	2	47	iis	iis	PROPN
ijtc-1403	2	48	ismawati3	ismawati3	PROPN
ijtc-1403	2	49	,	,	PUNCT
ijtc-1403	2	50	mulyanah4	mulyanah4	PROPN
ijtc-1403	3	1	1234universitas	1234universitas	NUM
ijtc-1403	3	2	sultan	sultan	PROPN
ijtc-1403	3	3	ageng	ageng	PROPN
ijtc-1403	3	4	tirtayasa	tirtayasa	PROPN
ijtc-1403	3	5	,	,	PUNCT
ijtc-1403	3	6	indonesia	indonesia	PROPN
ijtc-1403	3	7	correspondent	correspondent	NOUN
ijtc-1403	3	8	:	:	PUNCT
ijtc-1403	3	9	diahmiharjo@gmail.com1	diahmiharjo@gmail.com1	PROPN
ijtc-1403	3	10	received	receive	VERB
ijtc-1403	3	11	:	:	PUNCT
ijtc-1403	3	12	june	june	PROPN
ijtc-1403	3	13	3	3	NUM
ijtc-1403	3	14	,	,	PUNCT
ijtc-1403	3	15	2024	2024	NUM
ijtc-1403	3	16	accepted	accept	VERB
ijtc-1403	3	17	:	:	PUNCT
ijtc-1403	3	18	july	july	PROPN
ijtc-1403	3	19	16	16	NUM
ijtc-1403	3	20	,	,	PUNCT
ijtc-1403	3	21	2024	2024	NUM
ijtc-1403	3	22	published	publish	VERB
ijtc-1403	3	23	:	:	PUNCT
ijtc-1403	3	24	july	july	PROPN
ijtc-1403	3	25	31	31	NUM
ijtc-1403	3	26	,	,	PUNCT
ijtc-1403	3	27	2024	2024	NUM
ijtc-1403	3	28	citation	citation	NOUN
ijtc-1403	3	29	:	:	PUNCT
ijtc-1403	3	30	wulandari	wulandari	ADJ
ijtc-1403	3	31	,	,	PUNCT
ijtc-1403	3	32	d	d	X
ijtc-1403	3	33	,	,	PUNCT
ijtc-1403	3	34	a	a	PRON
ijtc-1403	3	35	,	,	PUNCT
ijtc-1403	3	36	p.	p.	NOUN
ijtc-1403	3	37	,	,	PUNCT
ijtc-1403	3	38	tjahjono	tjahjono	ADV
ijtc-1403	3	39	,	,	PUNCT
ijtc-1403	3	40	m	m	PROPN
ijtc-1403	3	41	,	,	PUNCT
ijtc-1403	3	42	e	e	NOUN
ijtc-1403	3	43	,	,	PUNCT
ijtc-1403	3	44	s.	s.	PROPN
ijtc-1403	3	45	,	,	PUNCT
ijtc-1403	3	46	ismawati	ismawati	PROPN
ijtc-1403	3	47	,	,	PUNCT
ijtc-1403	3	48	i.	i.	NOUN
ijtc-1403	3	49	,	,	PUNCT
ijtc-1403	3	50	mulyanah	mulyanah	PROPN
ijtc-1403	3	51	.	.	PUNCT
ijtc-1403	4	1	(	(	PUNCT
ijtc-1403	4	2	2024	2024	NUM
ijtc-1403	4	3	)	)	PUNCT
ijtc-1403	4	4	.	.	PUNCT
ijtc-1403	5	1	gender	gender	NOUN
ijtc-1403	5	2	diversity	diversity	NOUN
ijtc-1403	5	3	,	,	PUNCT
ijtc-1403	5	4	corporate	corporate	ADJ
ijtc-1403	5	5	social	social	ADJ
ijtc-1403	5	6	responsibility	responsibility	NOUN
ijtc-1403	5	7	,	,	PUNCT
ijtc-1403	5	8	return	return	VERB
ijtc-1403	5	9	on	on	ADP
ijtc-1403	5	10	asset	asset	NOUN
ijtc-1403	5	11	,	,	PUNCT
ijtc-1403	5	12	and	and	CCONJ
ijtc-1403	5	13	leverage	leverage	NOUN
ijtc-1403	5	14	on	on	ADP
ijtc-1403	5	15	the	the	DET
ijtc-1403	5	16	corporate	corporate	ADJ
ijtc-1403	5	17	tax	tax	NOUN
ijtc-1403	5	18	aggressiveness	aggressiveness	NOUN
ijtc-1403	5	19	of	of	ADP
ijtc-1403	5	20	manufacturing	manufacturing	NOUN
ijtc-1403	5	21	companies	company	NOUN
ijtc-1403	5	22	in	in	ADP
ijtc-1403	5	23	indonesia	indonesia	PROPN
ijtc-1403	5	24	.	.	PUNCT
ijtc-1403	6	1	ilomata	ilomata	PROPN
ijtc-1403	6	2	international	international	ADJ
ijtc-1403	6	3	journal	journal	NOUN
ijtc-1403	6	4	of	of	ADP
ijtc-1403	6	5	tax	tax	NOUN
ijtc-1403	6	6	and	and	CCONJ
ijtc-1403	6	7	accounting	accounting	NOUN
ijtc-1403	6	8	,	,	PUNCT
ijtc-1403	6	9	5(3	5(3	NUM
ijtc-1403	6	10	)	)	PUNCT
ijtc-1403	6	11	,	,	PUNCT
ijtc-1403	6	12	726	726	NUM
ijtc-1403	6	13	-	-	SYM
ijtc-1403	6	14	746	746	NUM
ijtc-1403	6	15	.	.	PUNCT
ijtc-1403	7	1	https://doi.org/10.61194/ijtc.v5i3.1403	https://doi.org/10.61194/ijtc.v5i3.1403	NOUN
ijtc-1403	7	2	abstract	abstract	ADV
ijtc-1403	7	3	:	:	PUNCT
ijtc-1403	7	4	this	this	DET
ijtc-1403	7	5	research	research	NOUN
ijtc-1403	7	6	attempts	attempt	VERB
ijtc-1403	7	7	to	to	PART
ijtc-1403	7	8	ascertain	ascertain	VERB
ijtc-1403	7	9	how	how	SCONJ
ijtc-1403	7	10	gender	gender	NOUN
ijtc-1403	7	11	diversity	diversity	NOUN
ijtc-1403	7	12	,	,	PUNCT
ijtc-1403	7	13	corporate	corporate	ADJ
ijtc-1403	7	14	social	social	ADJ
ijtc-1403	7	15	responsibility	responsibility	NOUN
ijtc-1403	7	16	,	,	PUNCT
ijtc-1403	7	17	return	return	VERB
ijtc-1403	7	18	on	on	ADP
ijtc-1403	7	19	assets	asset	NOUN
ijtc-1403	7	20	,	,	PUNCT
ijtc-1403	7	21	and	and	CCONJ
ijtc-1403	7	22	leverage	leverage	NOUN
ijtc-1403	7	23	affect	affect	VERB
ijtc-1403	7	24	tax	tax	NOUN
ijtc-1403	7	25	aggressiveness	aggressiveness	NOUN
ijtc-1403	7	26	.	.	PUNCT
ijtc-1403	8	1	the	the	DET
ijtc-1403	8	2	novelty	novelty	NOUN
ijtc-1403	8	3	and	and	CCONJ
ijtc-1403	8	4	contribution	contribution	NOUN
ijtc-1403	8	5	of	of	ADP
ijtc-1403	8	6	this	this	DET
ijtc-1403	8	7	research	research	NOUN
ijtc-1403	8	8	is	be	AUX
ijtc-1403	8	9	that	that	SCONJ
ijtc-1403	8	10	these	these	DET
ijtc-1403	8	11	four	four	NUM
ijtc-1403	8	12	variables	variable	NOUN
ijtc-1403	8	13	have	have	AUX
ijtc-1403	8	14	not	not	PART
ijtc-1403	8	15	all	all	PRON
ijtc-1403	8	16	been	be	AUX
ijtc-1403	8	17	studied	study	VERB
ijtc-1403	8	18	for	for	ADP
ijtc-1403	8	19	their	their	PRON
ijtc-1403	8	20	influence	influence	NOUN
ijtc-1403	8	21	on	on	ADP
ijtc-1403	8	22	tax	tax	NOUN
ijtc-1403	8	23	aggressiveness	aggressiveness	NOUN
ijtc-1403	8	24	in	in	ADP
ijtc-1403	8	25	manufacturing	manufacturing	NOUN
ijtc-1403	8	26	companies	company	NOUN
ijtc-1403	8	27	listed	list	VERB
ijtc-1403	8	28	on	on	ADP
ijtc-1403	8	29	the	the	DET
ijtc-1403	8	30	indonesia	indonesia	PROPN
ijtc-1403	8	31	stock	stock	PROPN
ijtc-1403	8	32	exchange	exchange	PROPN
ijtc-1403	8	33	(	(	PUNCT
ijtc-1403	8	34	idx	idx	PROPN
ijtc-1403	8	35	)	)	PUNCT
ijtc-1403	8	36	from	from	ADP
ijtc-1403	8	37	2019	2019	NUM
ijtc-1403	8	38	to	to	ADP
ijtc-1403	8	39	2022	2022	NUM
ijtc-1403	8	40	.	.	PUNCT
ijtc-1403	9	1	previous	previous	ADJ
ijtc-1403	9	2	studies	study	NOUN
ijtc-1403	9	3	with	with	ADP
ijtc-1403	9	4	different	different	ADJ
ijtc-1403	9	5	company	company	NOUN
ijtc-1403	9	6	sectors	sector	NOUN
ijtc-1403	9	7	and	and	CCONJ
ijtc-1403	9	8	periods	period	NOUN
ijtc-1403	9	9	have	have	AUX
ijtc-1403	9	10	also	also	ADV
ijtc-1403	9	11	proven	prove	VERB
ijtc-1403	9	12	mixed	mixed	ADJ
ijtc-1403	9	13	research	research	NOUN
ijtc-1403	9	14	results	result	NOUN
ijtc-1403	9	15	.	.	PUNCT
ijtc-1403	10	1	the	the	DET
ijtc-1403	10	2	total	total	ADJ
ijtc-1403	10	3	research	research	NOUN
ijtc-1403	10	4	population	population	NOUN
ijtc-1403	10	5	was	be	AUX
ijtc-1403	10	6	170	170	NUM
ijtc-1403	10	7	companies	company	NOUN
ijtc-1403	10	8	,	,	PUNCT
ijtc-1403	10	9	and	and	CCONJ
ijtc-1403	10	10	86	86	NUM
ijtc-1403	10	11	sample	sample	NOUN
ijtc-1403	10	12	companies	company	NOUN
ijtc-1403	10	13	were	be	AUX
ijtc-1403	10	14	selected	select	VERB
ijtc-1403	10	15	using	use	VERB
ijtc-1403	10	16	the	the	DET
ijtc-1403	10	17	purposive	purposive	ADJ
ijtc-1403	10	18	sampling	sample	VERB
ijtc-1403	10	19	technique	technique	NOUN
ijtc-1403	10	20	.	.	PUNCT
ijtc-1403	11	1	the	the	DET
ijtc-1403	11	2	research	research	NOUN
ijtc-1403	11	3	period	period	NOUN
ijtc-1403	11	4	was	be	AUX
ijtc-1403	11	5	four	four	NUM
ijtc-1403	11	6	years	year	NOUN
ijtc-1403	11	7	,	,	PUNCT
ijtc-1403	11	8	so	so	ADV
ijtc-1403	11	9	344	344	NUM
ijtc-1403	11	10	research	research	NOUN
ijtc-1403	11	11	data	datum	NOUN
ijtc-1403	11	12	were	be	AUX
ijtc-1403	11	13	collected	collect	VERB
ijtc-1403	11	14	.	.	PUNCT
ijtc-1403	12	1	then	then	ADV
ijtc-1403	12	2	,	,	PUNCT
ijtc-1403	12	3	62	62	NUM
ijtc-1403	12	4	research	research	NOUN
ijtc-1403	12	5	data	datum	NOUN
ijtc-1403	12	6	were	be	AUX
ijtc-1403	12	7	outlier	outlier	ADJ
ijtc-1403	12	8	data	datum	NOUN
ijtc-1403	12	9	,	,	PUNCT
ijtc-1403	12	10	so	so	CCONJ
ijtc-1403	12	11	the	the	DET
ijtc-1403	12	12	final	final	ADJ
ijtc-1403	12	13	number	number	NOUN
ijtc-1403	12	14	of	of	ADP
ijtc-1403	12	15	samples	sample	NOUN
ijtc-1403	12	16	to	to	PART
ijtc-1403	12	17	be	be	AUX
ijtc-1403	12	18	tested	test	VERB
ijtc-1403	12	19	was	be	AUX
ijtc-1403	12	20	282	282	NUM
ijtc-1403	12	21	research	research	NOUN
ijtc-1403	12	22	data	datum	NOUN
ijtc-1403	12	23	.	.	PUNCT
ijtc-1403	13	1	ibm	ibm	PROPN
ijtc-1403	13	2	spss	spss	PROPN
ijtc-1403	13	3	25	25	NUM
ijtc-1403	13	4	was	be	AUX
ijtc-1403	13	5	used	use	VERB
ijtc-1403	13	6	to	to	PART
ijtc-1403	13	7	conduct	conduct	VERB
ijtc-1403	13	8	a	a	DET
ijtc-1403	13	9	multiple	multiple	ADJ
ijtc-1403	13	10	linear	linear	ADJ
ijtc-1403	13	11	regression	regression	NOUN
ijtc-1403	13	12	analysis	analysis	NOUN
ijtc-1403	13	13	approach	approach	NOUN
ijtc-1403	13	14	.	.	PUNCT
ijtc-1403	14	1	this	this	DET
ijtc-1403	14	2	study	study	NOUN
ijtc-1403	14	3	will	will	AUX
ijtc-1403	14	4	present	present	VERB
ijtc-1403	14	5	the	the	DET
ijtc-1403	14	6	results	result	NOUN
ijtc-1403	14	7	of	of	ADP
ijtc-1403	14	8	descriptive	descriptive	ADJ
ijtc-1403	14	9	data	datum	NOUN
ijtc-1403	14	10	analysis	analysis	NOUN
ijtc-1403	14	11	and	and	CCONJ
ijtc-1403	14	12	parametric	parametric	ADJ
ijtc-1403	14	13	statistical	statistical	ADJ
ijtc-1403	14	14	analysis	analysis	NOUN
ijtc-1403	14	15	,	,	PUNCT
ijtc-1403	14	16	which	which	PRON
ijtc-1403	14	17	include	include	VERB
ijtc-1403	14	18	classical	classical	ADJ
ijtc-1403	14	19	assumption	assumption	NOUN
ijtc-1403	14	20	tests	test	NOUN
ijtc-1403	14	21	,	,	PUNCT
ijtc-1403	14	22	hypothesis	hypothesis	NOUN
ijtc-1403	14	23	tests	test	NOUN
ijtc-1403	14	24	,	,	PUNCT
ijtc-1403	14	25	and	and	CCONJ
ijtc-1403	14	26	coefficient	coefficient	NOUN
ijtc-1403	14	27	of	of	ADP
ijtc-1403	14	28	determination	determination	NOUN
ijtc-1403	14	29	tests	test	NOUN
ijtc-1403	14	30	.	.	PUNCT
ijtc-1403	15	1	the	the	DET
ijtc-1403	15	2	research	research	NOUN
ijtc-1403	15	3	conclusion	conclusion	NOUN
ijtc-1403	15	4	shows	show	VERB
ijtc-1403	15	5	that	that	SCONJ
ijtc-1403	15	6	gender	gender	NOUN
ijtc-1403	15	7	diversity	diversity	NOUN
ijtc-1403	15	8	and	and	CCONJ
ijtc-1403	15	9	leverage	leverage	NOUN
ijtc-1403	15	10	have	have	VERB
ijtc-1403	15	11	a	a	DET
ijtc-1403	15	12	negative	negative	ADJ
ijtc-1403	15	13	effect	effect	NOUN
ijtc-1403	15	14	on	on	ADP
ijtc-1403	15	15	tax	tax	NOUN
ijtc-1403	15	16	aggressiveness	aggressiveness	NOUN
ijtc-1403	15	17	.	.	PUNCT
ijtc-1403	16	1	the	the	DET
ijtc-1403	16	2	presence	presence	NOUN
ijtc-1403	16	3	of	of	ADP
ijtc-1403	16	4	women	woman	NOUN
ijtc-1403	16	5	on	on	ADP
ijtc-1403	16	6	the	the	DET
ijtc-1403	16	7	company	company	NOUN
ijtc-1403	16	8	's	's	PART
ijtc-1403	16	9	board	board	NOUN
ijtc-1403	16	10	will	will	AUX
ijtc-1403	16	11	help	help	VERB
ijtc-1403	16	12	the	the	DET
ijtc-1403	16	13	supervisory	supervisory	ADJ
ijtc-1403	16	14	function	function	NOUN
ijtc-1403	16	15	so	so	SCONJ
ijtc-1403	16	16	that	that	SCONJ
ijtc-1403	16	17	the	the	DET
ijtc-1403	16	18	level	level	NOUN
ijtc-1403	16	19	of	of	ADP
ijtc-1403	16	20	corporate	corporate	ADJ
ijtc-1403	16	21	tax	tax	NOUN
ijtc-1403	16	22	aggressiveness	aggressiveness	NOUN
ijtc-1403	16	23	can	can	AUX
ijtc-1403	16	24	decrease	decrease	VERB
ijtc-1403	16	25	.	.	PUNCT
ijtc-1403	17	1	in	in	ADP
ijtc-1403	17	2	addition	addition	NOUN
ijtc-1403	17	3	,	,	PUNCT
ijtc-1403	17	4	the	the	DET
ijtc-1403	17	5	increase	increase	NOUN
ijtc-1403	17	6	in	in	ADP
ijtc-1403	17	7	corporate	corporate	ADJ
ijtc-1403	17	8	leverage	leverage	NOUN
ijtc-1403	17	9	will	will	AUX
ijtc-1403	17	10	reduce	reduce	VERB
ijtc-1403	17	11	the	the	DET
ijtc-1403	17	12	tax	tax	NOUN
ijtc-1403	17	13	burden	burden	NOUN
ijtc-1403	17	14	so	so	SCONJ
ijtc-1403	17	15	that	that	SCONJ
ijtc-1403	17	16	the	the	DET
ijtc-1403	17	17	level	level	NOUN
ijtc-1403	17	18	of	of	ADP
ijtc-1403	17	19	corporate	corporate	ADJ
ijtc-1403	17	20	tax	tax	NOUN
ijtc-1403	17	21	aggressiveness	aggressiveness	NOUN
ijtc-1403	17	22	will	will	AUX
ijtc-1403	17	23	also	also	ADV
ijtc-1403	17	24	decrease	decrease	VERB
ijtc-1403	17	25	.	.	PUNCT
ijtc-1403	18	1	meanwhile	meanwhile	ADV
ijtc-1403	18	2	,	,	PUNCT
ijtc-1403	18	3	corporate	corporate	ADJ
ijtc-1403	18	4	social	social	ADJ
ijtc-1403	18	5	responsibility	responsibility	NOUN
ijtc-1403	18	6	and	and	CCONJ
ijtc-1403	18	7	return	return	VERB
ijtc-1403	18	8	on	on	ADP
ijtc-1403	18	9	assets	asset	NOUN
ijtc-1403	18	10	positively	positively	ADV
ijtc-1403	18	11	affect	affect	VERB
ijtc-1403	18	12	tax	tax	NOUN
ijtc-1403	18	13	aggressiveness	aggressiveness	NOUN
ijtc-1403	18	14	.	.	PUNCT
ijtc-1403	19	1	companies	company	NOUN
ijtc-1403	19	2	carry	carry	VERB
ijtc-1403	19	3	out	out	ADP
ijtc-1403	19	4	the	the	DET
ijtc-1403	19	5	fulfillment	fulfillment	NOUN
ijtc-1403	19	6	of	of	ADP
ijtc-1403	19	7	csr	csr	NOUN
ijtc-1403	19	8	obligations	obligation	NOUN
ijtc-1403	19	9	only	only	ADV
ijtc-1403	19	10	to	to	PART
ijtc-1403	19	11	obtain	obtain	VERB
ijtc-1403	19	12	a	a	DET
ijtc-1403	19	13	good	good	ADJ
ijtc-1403	19	14	image	image	NOUN
ijtc-1403	19	15	in	in	ADP
ijtc-1403	19	16	order	order	NOUN
ijtc-1403	19	17	to	to	PART
ijtc-1403	19	18	cover	cover	VERB
ijtc-1403	19	19	up	up	ADP
ijtc-1403	19	20	irresponsible	irresponsible	ADJ
ijtc-1403	19	21	actions	action	NOUN
ijtc-1403	19	22	,	,	PUNCT
ijtc-1403	19	23	such	such	ADJ
ijtc-1403	19	24	as	as	ADP
ijtc-1403	19	25	tax	tax	NOUN
ijtc-1403	19	26	avoidance	avoidance	NOUN
ijtc-1403	19	27	.	.	PUNCT
ijtc-1403	20	1	in	in	ADP
ijtc-1403	20	2	addition	addition	NOUN
ijtc-1403	20	3	,	,	PUNCT
ijtc-1403	20	4	profitable	profitable	ADJ
ijtc-1403	20	5	businesses	business	NOUN
ijtc-1403	20	6	may	may	AUX
ijtc-1403	20	7	make	make	VERB
ijtc-1403	20	8	the	the	DET
ijtc-1403	20	9	most	most	ADJ
ijtc-1403	20	10	of	of	ADP
ijtc-1403	20	11	their	their	PRON
ijtc-1403	20	12	resources	resource	NOUN
ijtc-1403	20	13	to	to	PART
ijtc-1403	20	14	optimize	optimize	VERB
ijtc-1403	20	15	their	their	PRON
ijtc-1403	20	16	tax	tax	NOUN
ijtc-1403	20	17	planning	planning	NOUN
ijtc-1403	20	18	to	to	PART
ijtc-1403	20	19	reduce	reduce	VERB
ijtc-1403	20	20	their	their	PRON
ijtc-1403	20	21	tax	tax	NOUN
ijtc-1403	20	22	burden	burden	NOUN
ijtc-1403	20	23	and	and	CCONJ
ijtc-1403	20	24	raise	raise	VERB
ijtc-1403	20	25	their	their	PRON
ijtc-1403	20	26	level	level	NOUN
ijtc-1403	20	27	of	of	ADP
ijtc-1403	20	28	tax	tax	NOUN
ijtc-1403	20	29	aggressiveness	aggressiveness	NOUN
ijtc-1403	20	30	.	.	PUNCT
ijtc-1403	21	1	keywords	keyword	NOUN
ijtc-1403	21	2	:	:	PUNCT
ijtc-1403	21	3	tax	tax	NOUN
ijtc-1403	21	4	aggressiveness	aggressiveness	NOUN
ijtc-1403	21	5	,	,	PUNCT
ijtc-1403	21	6	gender	gender	NOUN
ijtc-1403	21	7	diversity	diversity	NOUN
ijtc-1403	21	8	,	,	PUNCT
ijtc-1403	21	9	corporate	corporate	ADJ
ijtc-1403	21	10	social	social	ADJ
ijtc-1403	21	11	responsibility	responsibility	NOUN
ijtc-1403	21	12	,	,	PUNCT
ijtc-1403	21	13	return	return	VERB
ijtc-1403	21	14	on	on	ADP
ijtc-1403	21	15	asset	asset	NOUN
ijtc-1403	21	16	,	,	PUNCT
ijtc-1403	21	17	leverage	leverage	NOUN
ijtc-1403	21	18	this	this	PRON
ijtc-1403	21	19	is	be	AUX
ijtc-1403	21	20	an	an	DET
ijtc-1403	21	21	open	open	ADJ
ijtc-1403	21	22	access	access	NOUN
ijtc-1403	21	23	article	article	NOUN
ijtc-1403	21	24	under	under	ADP
ijtc-1403	21	25	the	the	DET
ijtc-1403	21	26	cc	cc	NOUN
ijtc-1403	21	27	-	-	PUNCT
ijtc-1403	21	28	by	by	ADP
ijtc-1403	21	29	4.0	4.0	NUM
ijtc-1403	21	30	license	license	NOUN
ijtc-1403	21	31	.	.	PUNCT
ijtc-1403	22	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	22	2	mailto:diahmiharjo@gmail.com	mailto:diahmiharjo@gmail.com	PROPN
ijtc-1403	22	3	https://doi.org/10.61194/ijtc.v5i3.1403	https://doi.org/10.61194/ijtc.v5i3.1403	NOUN
ijtc-1403	22	4	gender	gender	NOUN
ijtc-1403	22	5	diversity	diversity	NOUN
ijtc-1403	22	6	,	,	PUNCT
ijtc-1403	22	7	corporate	corporate	ADJ
ijtc-1403	22	8	social	social	ADJ
ijtc-1403	22	9	responsibility	responsibility	NOUN
ijtc-1403	22	10	,	,	PUNCT
ijtc-1403	22	11	return	return	VERB
ijtc-1403	22	12	on	on	ADP
ijtc-1403	22	13	asset	asset	NOUN
ijtc-1403	22	14	,	,	PUNCT
ijtc-1403	22	15	and	and	CCONJ
ijtc-1403	22	16	leverage	leverage	NOUN
ijtc-1403	22	17	on	on	ADP
ijtc-1403	22	18	the	the	DET
ijtc-1403	22	19	corporate	corporate	ADJ
ijtc-1403	22	20	tax	tax	NOUN
ijtc-1403	22	21	aggressiveness	aggressiveness	NOUN
ijtc-1403	22	22	of	of	ADP
ijtc-1403	22	23	manufacturing	manufacturing	NOUN
ijtc-1403	22	24	companies	company	NOUN
ijtc-1403	22	25	in	in	ADP
ijtc-1403	22	26	indonesia	indonesia	PROPN
ijtc-1403	22	27	wulandari	wulandari	X
ijtc-1403	22	28	,	,	PUNCT
ijtc-1403	22	29	tjahjono	tjahjono	ADV
ijtc-1403	22	30	,	,	PUNCT
ijtc-1403	22	31	ismawati	ismawati	NOUN
ijtc-1403	22	32	,	,	PUNCT
ijtc-1403	22	33	and	and	CCONJ
ijtc-1403	22	34	mulyanah	mulyanah	PROPN
ijtc-1403	22	35	727	727	NUM
ijtc-1403	22	36	|	|	ADV
ijtc-1403	22	37	ilomata	ilomata	PROPN
ijtc-1403	22	38	international	international	ADJ
ijtc-1403	22	39	journal	journal	NOUN
ijtc-1403	22	40	of	of	ADP
ijtc-1403	22	41	tax	tax	PROPN
ijtc-1403	22	42	&	&	CCONJ
ijtc-1403	22	43	accounting	accounting	PROPN
ijtc-1403	22	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	22	45	introduction	introduction	NOUN
ijtc-1403	22	46	tax	tax	NOUN
ijtc-1403	22	47	is	be	AUX
ijtc-1403	22	48	an	an	DET
ijtc-1403	22	49	essential	essential	ADJ
ijtc-1403	22	50	funding	funding	NOUN
ijtc-1403	22	51	source	source	NOUN
ijtc-1403	22	52	for	for	ADP
ijtc-1403	22	53	the	the	DET
ijtc-1403	22	54	indonesian	indonesian	ADJ
ijtc-1403	22	55	economy	economy	NOUN
ijtc-1403	22	56	,	,	PUNCT
ijtc-1403	22	57	development	development	NOUN
ijtc-1403	22	58	,	,	PUNCT
ijtc-1403	22	59	and	and	CCONJ
ijtc-1403	22	60	improving	improve	VERB
ijtc-1403	22	61	people	people	NOUN
ijtc-1403	22	62	's	's	PART
ijtc-1403	22	63	welfare	welfare	NOUN
ijtc-1403	22	64	.	.	PUNCT
ijtc-1403	23	1	in	in	ADP
ijtc-1403	23	2	line	line	NOUN
ijtc-1403	23	3	with	with	ADP
ijtc-1403	23	4	law	law	NOUN
ijtc-1403	23	5	no	no	NOUN
ijtc-1403	23	6	.	.	PROPN
ijtc-1403	23	7	16	16	NUM
ijtc-1403	23	8	of	of	ADP
ijtc-1403	23	9	2009	2009	NUM
ijtc-1403	23	10	concerning	concern	VERB
ijtc-1403	23	11	the	the	DET
ijtc-1403	23	12	general	general	ADJ
ijtc-1403	23	13	tax	tax	NOUN
ijtc-1403	23	14	provisions	provision	NOUN
ijtc-1403	23	15	and	and	CCONJ
ijtc-1403	23	16	procedures	procedure	NOUN
ijtc-1403	23	17	,	,	PUNCT
ijtc-1403	23	18	article	article	NOUN
ijtc-1403	23	19	1	1	NUM
ijtc-1403	23	20	paragraph	paragraph	NOUN
ijtc-1403	23	21	(	(	PUNCT
ijtc-1403	23	22	1	1	NUM
ijtc-1403	23	23	)	)	PUNCT
ijtc-1403	23	24	defines	define	VERB
ijtc-1403	23	25	tax	tax	NOUN
ijtc-1403	23	26	as	as	ADP
ijtc-1403	23	27	an	an	DET
ijtc-1403	23	28	obligatory	obligatory	ADJ
ijtc-1403	23	29	payment	payment	NOUN
ijtc-1403	23	30	that	that	PRON
ijtc-1403	23	31	people	people	NOUN
ijtc-1403	23	32	or	or	CCONJ
ijtc-1403	23	33	organizations	organization	NOUN
ijtc-1403	23	34	must	must	AUX
ijtc-1403	23	35	make	make	VERB
ijtc-1403	23	36	to	to	ADP
ijtc-1403	23	37	the	the	DET
ijtc-1403	23	38	state	state	NOUN
ijtc-1403	23	39	in	in	ADP
ijtc-1403	23	40	accordance	accordance	NOUN
ijtc-1403	23	41	with	with	ADP
ijtc-1403	23	42	the	the	DET
ijtc-1403	23	43	law	law	NOUN
ijtc-1403	23	44	without	without	ADP
ijtc-1403	23	45	obtaining	obtain	VERB
ijtc-1403	23	46	any	any	DET
ijtc-1403	23	47	kind	kind	NOUN
ijtc-1403	23	48	of	of	ADP
ijtc-1403	23	49	reimbursement	reimbursement	NOUN
ijtc-1403	23	50	.	.	PUNCT
ijtc-1403	24	1	in	in	ADP
ijtc-1403	24	2	line	line	NOUN
ijtc-1403	24	3	with	with	ADP
ijtc-1403	24	4	law	law	NOUN
ijtc-1403	24	5	no	no	NOUN
ijtc-1403	24	6	.	.	PROPN
ijtc-1403	24	7	36	36	NUM
ijtc-1403	24	8	of	of	ADP
ijtc-1403	24	9	2008	2008	NUM
ijtc-1403	24	10	,	,	PUNCT
ijtc-1403	24	11	article	article	NOUN
ijtc-1403	24	12	2	2	NUM
ijtc-1403	24	13	paragraph	paragraph	NOUN
ijtc-1403	24	14	(	(	PUNCT
ijtc-1403	24	15	1	1	NUM
ijtc-1403	24	16	)	)	PUNCT
ijtc-1403	24	17	,	,	PUNCT
ijtc-1403	24	18	personal	personal	ADJ
ijtc-1403	24	19	tax	tax	NOUN
ijtc-1403	24	20	subjects	subject	NOUN
ijtc-1403	24	21	are	be	AUX
ijtc-1403	24	22	individuals	individual	NOUN
ijtc-1403	24	23	who	who	PRON
ijtc-1403	24	24	live	live	VERB
ijtc-1403	24	25	in	in	ADP
ijtc-1403	24	26	indonesia	indonesia	PROPN
ijtc-1403	24	27	or	or	CCONJ
ijtc-1403	24	28	do	do	VERB
ijtc-1403	24	29	not	not	PART
ijtc-1403	24	30	.	.	PUNCT
ijtc-1403	25	1	in	in	ADP
ijtc-1403	25	2	contrast	contrast	NOUN
ijtc-1403	25	3	,	,	PUNCT
ijtc-1403	25	4	corporate	corporate	ADJ
ijtc-1403	25	5	tax	tax	NOUN
ijtc-1403	25	6	subjects	subject	NOUN
ijtc-1403	25	7	are	be	AUX
ijtc-1403	25	8	groups	group	NOUN
ijtc-1403	25	9	of	of	ADP
ijtc-1403	25	10	individuals	individual	NOUN
ijtc-1403	25	11	and/or	and/or	CCONJ
ijtc-1403	25	12	capital	capital	NOUN
ijtc-1403	25	13	that	that	PRON
ijtc-1403	25	14	are	be	AUX
ijtc-1403	25	15	a	a	DET
ijtc-1403	25	16	unit	unit	NOUN
ijtc-1403	25	17	,	,	PUNCT
ijtc-1403	25	18	whether	whether	SCONJ
ijtc-1403	25	19	or	or	CCONJ
ijtc-1403	25	20	not	not	PART
ijtc-1403	25	21	they	they	PRON
ijtc-1403	25	22	are	be	AUX
ijtc-1403	25	23	engaged	engage	VERB
ijtc-1403	25	24	in	in	ADP
ijtc-1403	25	25	business	business	NOUN
ijtc-1403	25	26	.	.	PUNCT
ijtc-1403	26	1	according	accord	VERB
ijtc-1403	26	2	to	to	ADP
ijtc-1403	26	3	the	the	DET
ijtc-1403	26	4	financial	financial	ADJ
ijtc-1403	26	5	report	report	NOUN
ijtc-1403	26	6	published	publish	VERB
ijtc-1403	26	7	by	by	ADP
ijtc-1403	26	8	the	the	DET
ijtc-1403	26	9	ministry	ministry	PROPN
ijtc-1403	26	10	of	of	ADP
ijtc-1403	26	11	finance	finance	PROPN
ijtc-1403	26	12	,	,	PUNCT
ijtc-1403	26	13	the	the	DET
ijtc-1403	26	14	state	state	NOUN
ijtc-1403	26	15	earned	earn	VERB
ijtc-1403	26	16	idr	idr	PROPN
ijtc-1403	26	17	2,635.843	2,635.843	NUM
ijtc-1403	26	18	billion	billion	NUM
ijtc-1403	26	19	in	in	ADP
ijtc-1403	26	20	revenue	revenue	NOUN
ijtc-1403	26	21	in	in	ADP
ijtc-1403	26	22	2022	2022	NUM
ijtc-1403	26	23	,	,	PUNCT
ijtc-1403	26	24	and	and	CCONJ
ijtc-1403	26	25	114.05	114.05	NUM
ijtc-1403	26	26	percent	percent	NOUN
ijtc-1403	26	27	of	of	ADP
ijtc-1403	26	28	the	the	DET
ijtc-1403	26	29	total	total	NOUN
ijtc-1403	26	30	,	,	PUNCT
ijtc-1403	26	31	or	or	CCONJ
ijtc-1403	26	32	idr	idr	VERB
ijtc-1403	26	33	2,034.552	2,034.552	NUM
ijtc-1403	26	34	billion	billion	NUM
ijtc-1403	26	35	,	,	PUNCT
ijtc-1403	26	36	came	come	VERB
ijtc-1403	26	37	from	from	ADP
ijtc-1403	26	38	the	the	DET
ijtc-1403	26	39	tax	tax	NOUN
ijtc-1403	26	40	sector	sector	NOUN
ijtc-1403	26	41	.	.	PUNCT
ijtc-1403	27	1	this	this	PRON
ijtc-1403	27	2	shows	show	VERB
ijtc-1403	27	3	that	that	SCONJ
ijtc-1403	27	4	state	state	NOUN
ijtc-1403	27	5	income	income	NOUN
ijtc-1403	27	6	from	from	ADP
ijtc-1403	27	7	the	the	DET
ijtc-1403	27	8	tax	tax	NOUN
ijtc-1403	27	9	sector	sector	NOUN
ijtc-1403	27	10	occupies	occupy	VERB
ijtc-1403	27	11	the	the	DET
ijtc-1403	27	12	highest	high	ADJ
ijtc-1403	27	13	percentage	percentage	NOUN
ijtc-1403	27	14	compared	compare	VERB
ijtc-1403	27	15	to	to	ADP
ijtc-1403	27	16	alternative	alternative	ADJ
ijtc-1403	27	17	revenue	revenue	NOUN
ijtc-1403	27	18	streams	stream	NOUN
ijtc-1403	27	19	.	.	PUNCT
ijtc-1403	28	1	the	the	DET
ijtc-1403	28	2	company	company	NOUN
ijtc-1403	28	3	is	be	AUX
ijtc-1403	28	4	a	a	DET
ijtc-1403	28	5	domestic	domestic	ADJ
ijtc-1403	28	6	tax	tax	NOUN
ijtc-1403	28	7	subject	subject	NOUN
ijtc-1403	28	8	and	and	CCONJ
ijtc-1403	28	9	has	have	AUX
ijtc-1403	28	10	become	become	VERB
ijtc-1403	28	11	a	a	DET
ijtc-1403	28	12	taxpayer	taxpayer	NOUN
ijtc-1403	28	13	since	since	SCONJ
ijtc-1403	28	14	the	the	DET
ijtc-1403	28	15	company	company	NOUN
ijtc-1403	28	16	was	be	AUX
ijtc-1403	28	17	founded	found	VERB
ijtc-1403	28	18	.	.	PUNCT
ijtc-1403	29	1	as	as	ADP
ijtc-1403	29	2	a	a	DET
ijtc-1403	29	3	taxpayer	taxpayer	NOUN
ijtc-1403	29	4	,	,	PUNCT
ijtc-1403	29	5	the	the	DET
ijtc-1403	29	6	company	company	NOUN
ijtc-1403	29	7	must	must	AUX
ijtc-1403	29	8	pay	pay	VERB
ijtc-1403	29	9	taxes	taxis	NOUN
ijtc-1403	29	10	following	follow	VERB
ijtc-1403	29	11	applicable	applicable	ADJ
ijtc-1403	29	12	provisions	provision	NOUN
ijtc-1403	29	13	.	.	PUNCT
ijtc-1403	30	1	the	the	DET
ijtc-1403	30	2	more	more	ADJ
ijtc-1403	30	3	taxes	taxis	NOUN
ijtc-1403	30	4	the	the	DET
ijtc-1403	30	5	company	company	NOUN
ijtc-1403	30	6	pays	pay	VERB
ijtc-1403	30	7	,	,	PUNCT
ijtc-1403	30	8	the	the	DET
ijtc-1403	30	9	more	more	ADJ
ijtc-1403	30	10	revenue	revenue	NOUN
ijtc-1403	30	11	the	the	DET
ijtc-1403	30	12	state	state	NOUN
ijtc-1403	30	13	gets	get	VERB
ijtc-1403	30	14	from	from	ADP
ijtc-1403	30	15	the	the	DET
ijtc-1403	30	16	tax	tax	NOUN
ijtc-1403	30	17	sector	sector	NOUN
ijtc-1403	30	18	.	.	PUNCT
ijtc-1403	31	1	although	although	SCONJ
ijtc-1403	31	2	taxes	taxis	NOUN
ijtc-1403	31	3	provide	provide	VERB
ijtc-1403	31	4	the	the	DET
ijtc-1403	31	5	government	government	NOUN
ijtc-1403	31	6	with	with	ADP
ijtc-1403	31	7	state	state	NOUN
ijtc-1403	31	8	money	money	NOUN
ijtc-1403	31	9	,	,	PUNCT
ijtc-1403	31	10	they	they	PRON
ijtc-1403	31	11	can	can	AUX
ijtc-1403	31	12	also	also	ADV
ijtc-1403	31	13	burden	burden	VERB
ijtc-1403	31	14	companies	company	NOUN
ijtc-1403	31	15	and	and	CCONJ
ijtc-1403	31	16	reduce	reduce	VERB
ijtc-1403	31	17	their	their	PRON
ijtc-1403	31	18	net	net	ADJ
ijtc-1403	31	19	profit	profit	NOUN
ijtc-1403	31	20	(	(	PUNCT
ijtc-1403	31	21	kurniasih	kurniasih	PROPN
ijtc-1403	31	22	&	&	CCONJ
ijtc-1403	31	23	sari	sari	NOUN
ijtc-1403	31	24	,	,	PUNCT
ijtc-1403	31	25	2013	2013	NUM
ijtc-1403	31	26	)	)	PUNCT
ijtc-1403	31	27	.	.	PUNCT
ijtc-1403	32	1	because	because	SCONJ
ijtc-1403	32	2	of	of	ADP
ijtc-1403	32	3	this	this	PRON
ijtc-1403	32	4	,	,	PUNCT
ijtc-1403	32	5	companies	company	NOUN
ijtc-1403	32	6	aim	aim	VERB
ijtc-1403	32	7	to	to	PART
ijtc-1403	32	8	reduce	reduce	VERB
ijtc-1403	32	9	their	their	PRON
ijtc-1403	32	10	tax	tax	NOUN
ijtc-1403	32	11	liability	liability	NOUN
ijtc-1403	32	12	by	by	ADP
ijtc-1403	32	13	pursuing	pursue	VERB
ijtc-1403	32	14	aggressive	aggressive	ADJ
ijtc-1403	32	15	tax	tax	NOUN
ijtc-1403	32	16	strategies	strategy	NOUN
ijtc-1403	32	17	.	.	PUNCT
ijtc-1403	33	1	it	it	PRON
ijtc-1403	33	2	is	be	AUX
ijtc-1403	33	3	common	common	ADJ
ijtc-1403	33	4	to	to	PART
ijtc-1403	33	5	observe	observe	VERB
ijtc-1403	33	6	the	the	DET
ijtc-1403	33	7	phenomena	phenomenon	NOUN
ijtc-1403	33	8	of	of	ADP
ijtc-1403	33	9	tax	tax	NOUN
ijtc-1403	33	10	aggression	aggression	NOUN
ijtc-1403	33	11	in	in	ADP
ijtc-1403	33	12	the	the	DET
ijtc-1403	33	13	form	form	NOUN
ijtc-1403	33	14	of	of	ADP
ijtc-1403	33	15	tax	tax	NOUN
ijtc-1403	33	16	evasion	evasion	NOUN
ijtc-1403	33	17	attempts	attempt	NOUN
ijtc-1403	33	18	,	,	PUNCT
ijtc-1403	33	19	especially	especially	ADV
ijtc-1403	33	20	those	those	PRON
ijtc-1403	33	21	carried	carry	VERB
ijtc-1403	33	22	out	out	ADP
ijtc-1403	33	23	by	by	ADP
ijtc-1403	33	24	manufacturing	manufacture	VERB
ijtc-1403	33	25	companies	company	NOUN
ijtc-1403	33	26	.	.	PUNCT
ijtc-1403	34	1	in	in	ADP
ijtc-1403	34	2	2019	2019	NUM
ijtc-1403	34	3	,	,	PUNCT
ijtc-1403	34	4	the	the	DET
ijtc-1403	34	5	(	(	PUNCT
ijtc-1403	34	6	tax	tax	NOUN
ijtc-1403	34	7	justice	justice	NOUN
ijtc-1403	34	8	network	network	NOUN
ijtc-1403	34	9	,	,	PUNCT
ijtc-1403	34	10	2019	2019	NUM
ijtc-1403	34	11	)	)	PUNCT
ijtc-1403	34	12	published	publish	VERB
ijtc-1403	34	13	the	the	DET
ijtc-1403	34	14	ashes	ashe	NOUN
ijtc-1403	34	15	to	to	ADP
ijtc-1403	34	16	ashes	ashe	NOUN
ijtc-1403	34	17	report	report	NOUN
ijtc-1403	34	18	.	.	PUNCT
ijtc-1403	35	1	the	the	DET
ijtc-1403	35	2	report	report	NOUN
ijtc-1403	35	3	revealed	reveal	VERB
ijtc-1403	35	4	that	that	SCONJ
ijtc-1403	35	5	a	a	DET
ijtc-1403	35	6	subsidiary	subsidiary	NOUN
ijtc-1403	35	7	of	of	ADP
ijtc-1403	35	8	british	british	ADJ
ijtc-1403	35	9	american	american	ADJ
ijtc-1403	35	10	tobacco	tobacco	NOUN
ijtc-1403	35	11	(	(	PUNCT
ijtc-1403	35	12	bat	bat	NOUN
ijtc-1403	35	13	)	)	PUNCT
ijtc-1403	35	14	,	,	PUNCT
ijtc-1403	35	15	pt	pt	X
ijtc-1403	35	16	bentoel	bentoel	PROPN
ijtc-1403	35	17	international	international	ADJ
ijtc-1403	35	18	investama	investama	NOUN
ijtc-1403	35	19	tbk	tbk	NOUN
ijtc-1403	35	20	.	.	PUNCT
ijtc-1403	36	1	(	(	PUNCT
ijtc-1403	36	2	rmba	rmba	NOUN
ijtc-1403	36	3	)	)	PUNCT
ijtc-1403	36	4	,	,	PUNCT
ijtc-1403	36	5	was	be	AUX
ijtc-1403	36	6	suspected	suspect	VERB
ijtc-1403	36	7	of	of	ADP
ijtc-1403	36	8	carrying	carry	VERB
ijtc-1403	36	9	out	out	ADP
ijtc-1403	36	10	tax	tax	NOUN
ijtc-1403	36	11	avoidance	avoidance	NOUN
ijtc-1403	36	12	practices	practice	NOUN
ijtc-1403	36	13	in	in	ADP
ijtc-1403	36	14	indonesia	indonesia	PROPN
ijtc-1403	36	15	.	.	PUNCT
ijtc-1403	37	1	rmba	rmba	PROPN
ijtc-1403	37	2	also	also	ADV
ijtc-1403	37	3	obtained	obtain	VERB
ijtc-1403	37	4	loans	loan	NOUN
ijtc-1403	37	5	from	from	ADP
ijtc-1403	37	6	jersey	jersey	PROPN
ijtc-1403	37	7	via	via	ADP
ijtc-1403	37	8	a	a	DET
ijtc-1403	37	9	netherlands	netherlands	PROPN
ijtc-1403	37	10	company	company	NOUN
ijtc-1403	37	11	to	to	PART
ijtc-1403	37	12	evade	evade	VERB
ijtc-1403	37	13	tax	tax	NOUN
ijtc-1403	37	14	deductions	deduction	NOUN
ijtc-1403	37	15	for	for	ADP
ijtc-1403	37	16	interest	interest	NOUN
ijtc-1403	37	17	payments	payment	NOUN
ijtc-1403	37	18	.	.	PUNCT
ijtc-1403	38	1	due	due	ADP
ijtc-1403	38	2	to	to	ADP
ijtc-1403	38	3	a	a	DET
ijtc-1403	38	4	deal	deal	NOUN
ijtc-1403	38	5	with	with	ADP
ijtc-1403	38	6	the	the	DET
ijtc-1403	38	7	netherlands	netherlands	PROPN
ijtc-1403	38	8	,	,	PUNCT
ijtc-1403	38	9	indonesia	indonesia	PROPN
ijtc-1403	38	10	applies	apply	VERB
ijtc-1403	38	11	a	a	DET
ijtc-1403	38	12	20	20	NUM
ijtc-1403	38	13	percent	percent	NOUN
ijtc-1403	38	14	tax	tax	NOUN
ijtc-1403	38	15	deduction	deduction	NOUN
ijtc-1403	38	16	.	.	PUNCT
ijtc-1403	39	1	however	however	ADV
ijtc-1403	39	2	,	,	PUNCT
ijtc-1403	39	3	the	the	DET
ijtc-1403	39	4	tax	tax	NOUN
ijtc-1403	39	5	is	be	AUX
ijtc-1403	39	6	0	0	NUM
ijtc-1403	39	7	percent	percent	NOUN
ijtc-1403	39	8	.	.	PUNCT
ijtc-1403	40	1	due	due	ADP
ijtc-1403	40	2	to	to	ADP
ijtc-1403	40	3	this	this	DET
ijtc-1403	40	4	practice	practice	NOUN
ijtc-1403	40	5	,	,	PUNCT
ijtc-1403	40	6	indonesia	indonesia	PROPN
ijtc-1403	40	7	lost	lose	VERB
ijtc-1403	40	8	usd	usd	NOUN
ijtc-1403	40	9	11	11	NUM
ijtc-1403	40	10	million	million	NUM
ijtc-1403	40	11	in	in	ADP
ijtc-1403	40	12	state	state	NOUN
ijtc-1403	40	13	revenue	revenue	NOUN
ijtc-1403	40	14	annually	annually	ADV
ijtc-1403	40	15	.	.	PUNCT
ijtc-1403	41	1	indonesia	indonesia	PROPN
ijtc-1403	41	2	ought	ought	AUX
ijtc-1403	41	3	to	to	PART
ijtc-1403	41	4	have	have	AUX
ijtc-1403	41	5	been	be	AUX
ijtc-1403	41	6	entitled	entitle	VERB
ijtc-1403	41	7	to	to	PART
ijtc-1403	41	8	levy	levy	VERB
ijtc-1403	41	9	a	a	DET
ijtc-1403	41	10	tax	tax	NOUN
ijtc-1403	41	11	of	of	ADP
ijtc-1403	41	12	20	20	NUM
ijtc-1403	41	13	percent	percent	NOUN
ijtc-1403	41	14	,	,	PUNCT
ijtc-1403	41	15	or	or	CCONJ
ijtc-1403	41	16	usd	usd	NOUN
ijtc-1403	41	17	33	33	NUM
ijtc-1403	41	18	million	million	NUM
ijtc-1403	41	19	or	or	CCONJ
ijtc-1403	41	20	usd	usd	NOUN
ijtc-1403	41	21	11	11	NUM
ijtc-1403	41	22	million	million	NUM
ijtc-1403	41	23	,	,	PUNCT
ijtc-1403	41	24	annually	annually	ADV
ijtc-1403	41	25	on	on	ADP
ijtc-1403	41	26	a	a	DET
ijtc-1403	41	27	debt	debt	NOUN
ijtc-1403	41	28	of	of	ADP
ijtc-1403	41	29	usd	usd	NOUN
ijtc-1403	41	30	164	164	NUM
ijtc-1403	41	31	million	million	NUM
ijtc-1403	41	32	.	.	PUNCT
ijtc-1403	42	1	despite	despite	SCONJ
ijtc-1403	42	2	a	a	DET
ijtc-1403	42	3	later	later	ADJ
ijtc-1403	42	4	revision	revision	NOUN
ijtc-1403	42	5	to	to	ADP
ijtc-1403	42	6	the	the	DET
ijtc-1403	42	7	agreement	agreement	NOUN
ijtc-1403	42	8	between	between	ADP
ijtc-1403	42	9	indonesia	indonesia	PROPN
ijtc-1403	42	10	and	and	CCONJ
ijtc-1403	42	11	the	the	DET
ijtc-1403	42	12	netherlands	netherlands	PROPN
ijtc-1403	42	13	allowing	allow	VERB
ijtc-1403	42	14	indonesia	indonesia	PROPN
ijtc-1403	42	15	to	to	PART
ijtc-1403	42	16	apply	apply	VERB
ijtc-1403	42	17	a	a	DET
ijtc-1403	42	18	5	5	NUM
ijtc-1403	42	19	percent	percent	NOUN
ijtc-1403	42	20	tax	tax	NOUN
ijtc-1403	42	21	,	,	PUNCT
ijtc-1403	42	22	the	the	DET
ijtc-1403	42	23	regulation	regulation	NOUN
ijtc-1403	42	24	went	go	VERB
ijtc-1403	42	25	into	into	ADP
ijtc-1403	42	26	effect	effect	NOUN
ijtc-1403	42	27	in	in	ADP
ijtc-1403	42	28	october	october	PROPN
ijtc-1403	42	29	2017	2017	NUM
ijtc-1403	42	30	,	,	PUNCT
ijtc-1403	42	31	after	after	SCONJ
ijtc-1403	42	32	bentoel	bentoel	NOUN
ijtc-1403	42	33	had	have	AUX
ijtc-1403	42	34	finished	finish	VERB
ijtc-1403	42	35	the	the	DET
ijtc-1403	42	36	load	load	NOUN
ijtc-1403	42	37	interest	interest	NOUN
ijtc-1403	42	38	payment	payment	NOUN
ijtc-1403	42	39	transaction	transaction	NOUN
ijtc-1403	42	40	.	.	PUNCT
ijtc-1403	43	1	one	one	NUM
ijtc-1403	43	2	of	of	ADP
ijtc-1403	43	3	the	the	DET
ijtc-1403	43	4	factors	factor	NOUN
ijtc-1403	43	5	related	relate	VERB
ijtc-1403	43	6	to	to	ADP
ijtc-1403	43	7	tax	tax	NOUN
ijtc-1403	43	8	aggressiveness	aggressiveness	NOUN
ijtc-1403	43	9	is	be	AUX
ijtc-1403	43	10	gender	gender	NOUN
ijtc-1403	43	11	diversity	diversity	NOUN
ijtc-1403	43	12	.	.	PUNCT
ijtc-1403	44	1	one	one	NUM
ijtc-1403	44	2	form	form	NOUN
ijtc-1403	44	3	of	of	ADP
ijtc-1403	44	4	diversity	diversity	NOUN
ijtc-1403	44	5	in	in	ADP
ijtc-1403	44	6	a	a	DET
ijtc-1403	44	7	company	company	NOUN
ijtc-1403	44	8	is	be	AUX
ijtc-1403	44	9	the	the	DET
ijtc-1403	44	10	presence	presence	NOUN
ijtc-1403	44	11	of	of	ADP
ijtc-1403	44	12	women	woman	NOUN
ijtc-1403	44	13	in	in	ADP
ijtc-1403	44	14	board	board	NOUN
ijtc-1403	44	15	membership	membership	NOUN
ijtc-1403	44	16	(	(	PUNCT
ijtc-1403	44	17	aurellia	aurellia	PROPN
ijtc-1403	44	18	&	&	CCONJ
ijtc-1403	44	19	sambuaga	sambuaga	NOUN
ijtc-1403	44	20	,	,	PUNCT
ijtc-1403	44	21	2022	2022	NUM
ijtc-1403	44	22	)	)	PUNCT
ijtc-1403	44	23	.	.	PUNCT
ijtc-1403	45	1	(	(	PUNCT
ijtc-1403	45	2	kristina	kristina	PROPN
ijtc-1403	45	3	&	&	CCONJ
ijtc-1403	45	4	wiratmaja	wiratmaja	PROPN
ijtc-1403	45	5	,	,	PUNCT
ijtc-1403	45	6	2018	2018	NUM
ijtc-1403	45	7	)	)	PUNCT
ijtc-1403	45	8	said	say	VERB
ijtc-1403	45	9	that	that	SCONJ
ijtc-1403	45	10	the	the	DET
ijtc-1403	45	11	small	small	ADJ
ijtc-1403	45	12	presence	presence	NOUN
ijtc-1403	45	13	of	of	ADP
ijtc-1403	45	14	women	woman	NOUN
ijtc-1403	45	15	on	on	ADP
ijtc-1403	45	16	the	the	DET
ijtc-1403	45	17	board	board	NOUN
ijtc-1403	45	18	of	of	ADP
ijtc-1403	45	19	commissioners	commissioner	NOUN
ijtc-1403	45	20	may	may	AUX
ijtc-1403	45	21	be	be	AUX
ijtc-1403	45	22	due	due	ADJ
ijtc-1403	45	23	to	to	ADP
ijtc-1403	45	24	different	different	ADJ
ijtc-1403	45	25	views	view	NOUN
ijtc-1403	45	26	regarding	regard	VERB
ijtc-1403	45	27	women	woman	NOUN
ijtc-1403	45	28	and	and	CCONJ
ijtc-1403	45	29	men	man	NOUN
ijtc-1403	45	30	in	in	ADP
ijtc-1403	45	31	leading	lead	VERB
ijtc-1403	45	32	a	a	DET
ijtc-1403	45	33	company	company	NOUN
ijtc-1403	45	34	,	,	PUNCT
ijtc-1403	45	35	especially	especially	ADV
ijtc-1403	45	36	in	in	ADP
ijtc-1403	45	37	indonesia	indonesia	PROPN
ijtc-1403	45	38	.	.	PUNCT
ijtc-1403	46	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	46	2	gender	gender	NOUN
ijtc-1403	46	3	diversity	diversity	NOUN
ijtc-1403	46	4	,	,	PUNCT
ijtc-1403	46	5	corporate	corporate	ADJ
ijtc-1403	46	6	social	social	ADJ
ijtc-1403	46	7	responsibility	responsibility	NOUN
ijtc-1403	46	8	,	,	PUNCT
ijtc-1403	46	9	return	return	VERB
ijtc-1403	46	10	on	on	ADP
ijtc-1403	46	11	asset	asset	NOUN
ijtc-1403	46	12	,	,	PUNCT
ijtc-1403	46	13	and	and	CCONJ
ijtc-1403	46	14	leverage	leverage	NOUN
ijtc-1403	46	15	on	on	ADP
ijtc-1403	46	16	the	the	DET
ijtc-1403	46	17	corporate	corporate	ADJ
ijtc-1403	46	18	tax	tax	NOUN
ijtc-1403	46	19	aggressiveness	aggressiveness	NOUN
ijtc-1403	46	20	of	of	ADP
ijtc-1403	46	21	manufacturing	manufacturing	NOUN
ijtc-1403	46	22	companies	company	NOUN
ijtc-1403	46	23	in	in	ADP
ijtc-1403	46	24	indonesia	indonesia	PROPN
ijtc-1403	46	25	wulandari	wulandari	X
ijtc-1403	46	26	,	,	PUNCT
ijtc-1403	46	27	tjahjono	tjahjono	ADV
ijtc-1403	46	28	,	,	PUNCT
ijtc-1403	46	29	ismawati	ismawati	NOUN
ijtc-1403	46	30	,	,	PUNCT
ijtc-1403	46	31	and	and	CCONJ
ijtc-1403	46	32	mulyanah	mulyanah	PROPN
ijtc-1403	46	33	728	728	NUM
ijtc-1403	46	34	|	|	ADV
ijtc-1403	46	35	ilomata	ilomata	PROPN
ijtc-1403	46	36	international	international	ADJ
ijtc-1403	46	37	journal	journal	NOUN
ijtc-1403	46	38	of	of	ADP
ijtc-1403	46	39	tax	tax	PROPN
ijtc-1403	46	40	&	&	CCONJ
ijtc-1403	46	41	accounting	accounting	PROPN
ijtc-1403	46	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	46	43	however	however	ADV
ijtc-1403	46	44	,	,	PUNCT
ijtc-1403	46	45	companies	company	NOUN
ijtc-1403	46	46	should	should	AUX
ijtc-1403	46	47	pay	pay	VERB
ijtc-1403	46	48	more	more	ADJ
ijtc-1403	46	49	attention	attention	NOUN
ijtc-1403	46	50	to	to	ADP
ijtc-1403	46	51	the	the	DET
ijtc-1403	46	52	presence	presence	NOUN
ijtc-1403	46	53	of	of	ADP
ijtc-1403	46	54	women	woman	NOUN
ijtc-1403	46	55	on	on	ADP
ijtc-1403	46	56	the	the	DET
ijtc-1403	46	57	board	board	NOUN
ijtc-1403	46	58	to	to	PART
ijtc-1403	46	59	reduce	reduce	VERB
ijtc-1403	46	60	tax	tax	NOUN
ijtc-1403	46	61	aggressiveness	aggressiveness	NOUN
ijtc-1403	46	62	because	because	SCONJ
ijtc-1403	46	63	women	woman	NOUN
ijtc-1403	46	64	are	be	AUX
ijtc-1403	46	65	considered	consider	VERB
ijtc-1403	46	66	to	to	PART
ijtc-1403	46	67	have	have	VERB
ijtc-1403	46	68	a	a	DET
ijtc-1403	46	69	higher	high	ADJ
ijtc-1403	46	70	level	level	NOUN
ijtc-1403	46	71	of	of	ADP
ijtc-1403	46	72	tax	tax	NOUN
ijtc-1403	46	73	compliance	compliance	NOUN
ijtc-1403	46	74	than	than	ADP
ijtc-1403	46	75	men	man	NOUN
ijtc-1403	46	76	(	(	PUNCT
ijtc-1403	46	77	ambarsari	ambarsari	VERB
ijtc-1403	46	78	et	et	PROPN
ijtc-1403	46	79	al	al	PROPN
ijtc-1403	46	80	.	.	PROPN
ijtc-1403	46	81	,	,	PUNCT
ijtc-1403	46	82	2018	2018	NUM
ijtc-1403	46	83	)	)	PUNCT
ijtc-1403	46	84	.	.	PUNCT
ijtc-1403	47	1	(	(	PUNCT
ijtc-1403	47	2	jarboui	jarboui	NOUN
ijtc-1403	47	3	et	et	PROPN
ijtc-1403	47	4	al	al	PROPN
ijtc-1403	47	5	.	.	PROPN
ijtc-1403	47	6	,	,	PUNCT
ijtc-1403	47	7	2020	2020	NUM
ijtc-1403	47	8	)	)	PUNCT
ijtc-1403	47	9	said	say	VERB
ijtc-1403	47	10	that	that	SCONJ
ijtc-1403	47	11	the	the	DET
ijtc-1403	47	12	presence	presence	NOUN
ijtc-1403	47	13	of	of	ADP
ijtc-1403	47	14	women	woman	NOUN
ijtc-1403	47	15	on	on	ADP
ijtc-1403	47	16	corporate	corporate	ADJ
ijtc-1403	47	17	boards	board	NOUN
ijtc-1403	47	18	has	have	AUX
ijtc-1403	47	19	gained	gain	VERB
ijtc-1403	47	20	much	much	ADJ
ijtc-1403	47	21	importance	importance	NOUN
ijtc-1403	47	22	because	because	SCONJ
ijtc-1403	47	23	of	of	ADP
ijtc-1403	47	24	their	their	PRON
ijtc-1403	47	25	effective	effective	ADJ
ijtc-1403	47	26	role	role	NOUN
ijtc-1403	47	27	in	in	ADP
ijtc-1403	47	28	monitoring	monitor	VERB
ijtc-1403	47	29	managerial	managerial	ADJ
ijtc-1403	47	30	performance	performance	NOUN
ijtc-1403	47	31	.	.	PUNCT
ijtc-1403	48	1	in	in	ADP
ijtc-1403	48	2	the	the	DET
ijtc-1403	48	3	same	same	ADJ
ijtc-1403	48	4	way	way	NOUN
ijtc-1403	48	5	as	as	ADP
ijtc-1403	48	6	outside	outside	ADP
ijtc-1403	48	7	directors	director	NOUN
ijtc-1403	48	8	,	,	PUNCT
ijtc-1403	48	9	female	female	ADJ
ijtc-1403	48	10	directors	director	NOUN
ijtc-1403	48	11	effectively	effectively	ADV
ijtc-1403	48	12	monitor	monitor	VERB
ijtc-1403	48	13	and	and	CCONJ
ijtc-1403	48	14	oversee	oversee	VERB
ijtc-1403	48	15	board	board	NOUN
ijtc-1403	48	16	affairs	affair	NOUN
ijtc-1403	48	17	.	.	PUNCT
ijtc-1403	49	1	furthermore	furthermore	ADV
ijtc-1403	49	2	,	,	PUNCT
ijtc-1403	49	3	female	female	ADJ
ijtc-1403	49	4	directors	director	NOUN
ijtc-1403	49	5	have	have	VERB
ijtc-1403	49	6	higher	high	ADJ
ijtc-1403	49	7	levels	level	NOUN
ijtc-1403	49	8	of	of	ADP
ijtc-1403	49	9	risk	risk	NOUN
ijtc-1403	49	10	aversion	aversion	NOUN
ijtc-1403	49	11	,	,	PUNCT
ijtc-1403	49	12	ethical	ethical	ADJ
ijtc-1403	49	13	and	and	CCONJ
ijtc-1403	49	14	moral	moral	ADJ
ijtc-1403	49	15	standards	standard	NOUN
ijtc-1403	49	16	,	,	PUNCT
ijtc-1403	49	17	independent	independent	ADJ
ijtc-1403	49	18	thinking	thinking	NOUN
ijtc-1403	49	19	,	,	PUNCT
ijtc-1403	49	20	and	and	CCONJ
ijtc-1403	49	21	the	the	DET
ijtc-1403	49	22	ability	ability	NOUN
ijtc-1403	49	23	to	to	PART
ijtc-1403	49	24	make	make	VERB
ijtc-1403	49	25	well	well	ADV
ijtc-1403	49	26	-	-	PUNCT
ijtc-1403	49	27	informed	inform	VERB
ijtc-1403	49	28	judgments	judgment	NOUN
ijtc-1403	49	29	that	that	PRON
ijtc-1403	49	30	raise	raise	VERB
ijtc-1403	49	31	the	the	DET
ijtc-1403	49	32	board	board	NOUN
ijtc-1403	49	33	's	's	PART
ijtc-1403	49	34	transparency	transparency	NOUN
ijtc-1403	49	35	and	and	CCONJ
ijtc-1403	49	36	credibility	credibility	NOUN
ijtc-1403	49	37	.	.	PUNCT
ijtc-1403	50	1	therefore	therefore	ADV
ijtc-1403	50	2	,	,	PUNCT
ijtc-1403	50	3	it	it	PRON
ijtc-1403	50	4	becomes	become	VERB
ijtc-1403	50	5	sense	sense	NOUN
ijtc-1403	50	6	to	to	PART
ijtc-1403	50	7	assume	assume	VERB
ijtc-1403	50	8	that	that	SCONJ
ijtc-1403	50	9	having	have	VERB
ijtc-1403	50	10	more	more	ADJ
ijtc-1403	50	11	women	woman	NOUN
ijtc-1403	50	12	on	on	ADP
ijtc-1403	50	13	the	the	DET
ijtc-1403	50	14	board	board	NOUN
ijtc-1403	50	15	of	of	ADP
ijtc-1403	50	16	directors	director	NOUN
ijtc-1403	50	17	would	would	AUX
ijtc-1403	50	18	greatly	greatly	ADV
ijtc-1403	50	19	lessen	lessen	VERB
ijtc-1403	50	20	the	the	DET
ijtc-1403	50	21	chance	chance	NOUN
ijtc-1403	50	22	of	of	ADP
ijtc-1403	50	23	tax	tax	NOUN
ijtc-1403	50	24	aggression	aggression	NOUN
ijtc-1403	50	25	(	(	PUNCT
ijtc-1403	50	26	richardson	richardson	PROPN
ijtc-1403	50	27	&	&	CCONJ
ijtc-1403	50	28	lanis	lanis	PROPN
ijtc-1403	50	29	,	,	PUNCT
ijtc-1403	50	30	2016	2016	NUM
ijtc-1403	50	31	)	)	PUNCT
ijtc-1403	50	32	.	.	PUNCT
ijtc-1403	51	1	in	in	ADP
ijtc-1403	51	2	the	the	DET
ijtc-1403	51	3	study	study	NOUN
ijtc-1403	51	4	by	by	ADP
ijtc-1403	51	5	(	(	PUNCT
ijtc-1403	51	6	ambarsari	ambarsari	PROPN
ijtc-1403	51	7	et	et	PROPN
ijtc-1403	51	8	al	al	PROPN
ijtc-1403	51	9	.	.	PROPN
ijtc-1403	51	10	,	,	PUNCT
ijtc-1403	51	11	2018	2018	NUM
ijtc-1403	51	12	)	)	PUNCT
ijtc-1403	51	13	,	,	PUNCT
ijtc-1403	51	14	tax	tax	NOUN
ijtc-1403	51	15	aggressiveness	aggressiveness	NOUN
ijtc-1403	51	16	has	have	AUX
ijtc-1403	51	17	been	be	AUX
ijtc-1403	51	18	demonstrated	demonstrate	VERB
ijtc-1403	51	19	to	to	PART
ijtc-1403	51	20	be	be	AUX
ijtc-1403	51	21	negatively	negatively	ADV
ijtc-1403	51	22	impacted	impact	VERB
ijtc-1403	51	23	by	by	ADP
ijtc-1403	51	24	gender	gender	NOUN
ijtc-1403	51	25	diversity	diversity	NOUN
ijtc-1403	51	26	.	.	PUNCT
ijtc-1403	52	1	having	have	VERB
ijtc-1403	52	2	female	female	ADJ
ijtc-1403	52	3	board	board	NOUN
ijtc-1403	52	4	members	member	NOUN
ijtc-1403	52	5	can	can	AUX
ijtc-1403	52	6	assist	assist	VERB
ijtc-1403	52	7	in	in	ADP
ijtc-1403	52	8	reducing	reduce	VERB
ijtc-1403	52	9	tax	tax	NOUN
ijtc-1403	52	10	aggression	aggression	NOUN
ijtc-1403	52	11	since	since	SCONJ
ijtc-1403	52	12	women	woman	NOUN
ijtc-1403	52	13	comply	comply	VERB
ijtc-1403	52	14	with	with	ADP
ijtc-1403	52	15	taxes	taxis	NOUN
ijtc-1403	52	16	at	at	ADP
ijtc-1403	52	17	a	a	DET
ijtc-1403	52	18	higher	high	ADJ
ijtc-1403	52	19	rate	rate	NOUN
ijtc-1403	52	20	than	than	SCONJ
ijtc-1403	52	21	males	male	NOUN
ijtc-1403	52	22	do	do	VERB
ijtc-1403	52	23	.	.	PUNCT
ijtc-1403	53	1	research	research	NOUN
ijtc-1403	53	2	by	by	ADP
ijtc-1403	53	3	(	(	PUNCT
ijtc-1403	53	4	richardson	richardson	PROPN
ijtc-1403	53	5	&	&	CCONJ
ijtc-1403	53	6	lanis	lanis	PROPN
ijtc-1403	53	7	,	,	PUNCT
ijtc-1403	53	8	2016	2016	NUM
ijtc-1403	53	9	)	)	PUNCT
ijtc-1403	53	10	also	also	ADV
ijtc-1403	53	11	proves	prove	VERB
ijtc-1403	53	12	that	that	SCONJ
ijtc-1403	53	13	increasing	increase	VERB
ijtc-1403	53	14	how	how	SCONJ
ijtc-1403	53	15	many	many	ADJ
ijtc-1403	53	16	women	woman	NOUN
ijtc-1403	53	17	serve	serve	VERB
ijtc-1403	53	18	on	on	ADP
ijtc-1403	53	19	the	the	DET
ijtc-1403	53	20	board	board	NOUN
ijtc-1403	53	21	can	can	AUX
ijtc-1403	53	22	reduce	reduce	VERB
ijtc-1403	53	23	the	the	DET
ijtc-1403	53	24	possibility	possibility	NOUN
ijtc-1403	53	25	of	of	ADP
ijtc-1403	53	26	tax	tax	NOUN
ijtc-1403	53	27	aggressiveness	aggressiveness	NOUN
ijtc-1403	53	28	.	.	PUNCT
ijtc-1403	54	1	according	accord	VERB
ijtc-1403	54	2	to	to	ADP
ijtc-1403	54	3	(	(	PUNCT
ijtc-1403	54	4	issa	issa	PROPN
ijtc-1403	54	5	&	&	CCONJ
ijtc-1403	54	6	fang	fang	PROPN
ijtc-1403	54	7	,	,	PUNCT
ijtc-1403	54	8	2019	2019	NUM
ijtc-1403	54	9	)	)	PUNCT
ijtc-1403	54	10	,	,	PUNCT
ijtc-1403	54	11	decisions	decision	NOUN
ijtc-1403	54	12	made	make	VERB
ijtc-1403	54	13	by	by	ADP
ijtc-1403	54	14	female	female	ADJ
ijtc-1403	54	15	boards	board	NOUN
ijtc-1403	54	16	are	be	AUX
ijtc-1403	54	17	also	also	ADV
ijtc-1403	54	18	more	more	ADV
ijtc-1403	54	19	socially	socially	ADV
ijtc-1403	54	20	oriented	orient	VERB
ijtc-1403	54	21	,	,	PUNCT
ijtc-1403	54	22	so	so	SCONJ
ijtc-1403	54	23	women	woman	NOUN
ijtc-1403	54	24	are	be	AUX
ijtc-1403	54	25	considered	consider	VERB
ijtc-1403	54	26	more	more	ADV
ijtc-1403	54	27	effective	effective	ADJ
ijtc-1403	54	28	in	in	ADP
ijtc-1403	54	29	discussing	discuss	VERB
ijtc-1403	54	30	corporate	corporate	ADJ
ijtc-1403	54	31	social	social	ADJ
ijtc-1403	54	32	responsibility	responsibility	NOUN
ijtc-1403	54	33	issues	issue	NOUN
ijtc-1403	54	34	.	.	PUNCT
ijtc-1403	55	1	however	however	ADV
ijtc-1403	55	2	,	,	PUNCT
ijtc-1403	55	3	it	it	PRON
ijtc-1403	55	4	does	do	AUX
ijtc-1403	55	5	not	not	PART
ijtc-1403	55	6	coincide	coincide	VERB
ijtc-1403	55	7	with	with	ADP
ijtc-1403	55	8	research	research	NOUN
ijtc-1403	55	9	by	by	ADP
ijtc-1403	55	10	(	(	PUNCT
ijtc-1403	55	11	widuri	widuri	PROPN
ijtc-1403	55	12	et	et	PROPN
ijtc-1403	55	13	al	al	PROPN
ijtc-1403	55	14	.	.	PROPN
ijtc-1403	55	15	,	,	PUNCT
ijtc-1403	55	16	2020	2020	NUM
ijtc-1403	55	17	)	)	PUNCT
ijtc-1403	55	18	,	,	PUNCT
ijtc-1403	55	19	which	which	PRON
ijtc-1403	55	20	indicates	indicate	VERB
ijtc-1403	55	21	that	that	SCONJ
ijtc-1403	55	22	,	,	PUNCT
ijtc-1403	55	23	when	when	SCONJ
ijtc-1403	55	24	used	use	VERB
ijtc-1403	55	25	as	as	ADP
ijtc-1403	55	26	a	a	DET
ijtc-1403	55	27	mediator	mediator	NOUN
ijtc-1403	55	28	,	,	PUNCT
ijtc-1403	55	29	sustainability	sustainability	NOUN
ijtc-1403	55	30	performance	performance	NOUN
ijtc-1403	55	31	has	have	VERB
ijtc-1403	55	32	a	a	DET
ijtc-1403	55	33	small	small	ADJ
ijtc-1403	55	34	but	but	CCONJ
ijtc-1403	55	35	beneficial	beneficial	ADJ
ijtc-1403	55	36	impact	impact	NOUN
ijtc-1403	55	37	on	on	ADP
ijtc-1403	55	38	gender	gender	NOUN
ijtc-1403	55	39	diversity	diversity	NOUN
ijtc-1403	55	40	on	on	ADP
ijtc-1403	55	41	boards	board	NOUN
ijtc-1403	55	42	with	with	ADP
ijtc-1403	55	43	regard	regard	NOUN
ijtc-1403	55	44	to	to	ADP
ijtc-1403	55	45	tax	tax	NOUN
ijtc-1403	55	46	evasion	evasion	NOUN
ijtc-1403	55	47	.	.	PUNCT
ijtc-1403	56	1	companies	company	NOUN
ijtc-1403	56	2	are	be	AUX
ijtc-1403	56	3	required	require	VERB
ijtc-1403	56	4	to	to	PART
ijtc-1403	56	5	be	be	AUX
ijtc-1403	56	6	accountable	accountable	ADJ
ijtc-1403	56	7	to	to	ADP
ijtc-1403	56	8	stakeholders	stakeholder	NOUN
ijtc-1403	56	9	for	for	ADP
ijtc-1403	56	10	all	all	DET
ijtc-1403	56	11	their	their	PRON
ijtc-1403	56	12	activities	activity	NOUN
ijtc-1403	56	13	(	(	PUNCT
ijtc-1403	56	14	(	(	PUNCT
ijtc-1403	56	15	wiratmoko	wiratmoko	NOUN
ijtc-1403	56	16	,	,	PUNCT
ijtc-1403	56	17	2018)click	2018)click	NUM
ijtc-1403	56	18	or	or	CCONJ
ijtc-1403	56	19	tap	tap	VERB
ijtc-1403	56	20	here	here	ADV
ijtc-1403	56	21	to	to	PART
ijtc-1403	56	22	enter	enter	VERB
ijtc-1403	56	23	text	text	NOUN
ijtc-1403	56	24	..	..	PUNCT
ijtc-1403	57	1	the	the	DET
ijtc-1403	57	2	term	term	NOUN
ijtc-1403	57	3	"	"	PUNCT
ijtc-1403	57	4	corporate	corporate	ADJ
ijtc-1403	57	5	social	social	ADJ
ijtc-1403	57	6	responsibility	responsibility	NOUN
ijtc-1403	57	7	"	"	PUNCT
ijtc-1403	57	8	(	(	PUNCT
ijtc-1403	57	9	csr	csr	NOUN
ijtc-1403	57	10	)	)	PUNCT
ijtc-1403	57	11	describes	describe	VERB
ijtc-1403	57	12	an	an	DET
ijtc-1403	57	13	organization	organization	NOUN
ijtc-1403	57	14	's	's	PART
ijtc-1403	57	15	dedication	dedication	NOUN
ijtc-1403	57	16	to	to	ADP
ijtc-1403	57	17	upholding	uphold	VERB
ijtc-1403	57	18	morals	moral	NOUN
ijtc-1403	57	19	,	,	PUNCT
ijtc-1403	57	20	supporting	support	VERB
ijtc-1403	57	21	economic	economic	ADJ
ijtc-1403	57	22	growth	growth	NOUN
ijtc-1403	57	23	,	,	PUNCT
ijtc-1403	57	24	and	and	CCONJ
ijtc-1403	57	25	enhancing	enhance	VERB
ijtc-1403	57	26	living	living	NOUN
ijtc-1403	57	27	standards	standard	NOUN
ijtc-1403	57	28	for	for	ADP
ijtc-1403	57	29	the	the	DET
ijtc-1403	57	30	general	general	ADJ
ijtc-1403	57	31	public	public	NOUN
ijtc-1403	57	32	and	and	CCONJ
ijtc-1403	57	33	workers	worker	NOUN
ijtc-1403	57	34	.	.	PUNCT
ijtc-1403	58	1	(	(	PUNCT
ijtc-1403	58	2	zeng	zeng	PROPN
ijtc-1403	58	3	,	,	PUNCT
ijtc-1403	58	4	2019	2019	NUM
ijtc-1403	58	5	)	)	PUNCT
ijtc-1403	58	6	said	say	VERB
ijtc-1403	58	7	that	that	SCONJ
ijtc-1403	58	8	the	the	DET
ijtc-1403	58	9	social	social	ADJ
ijtc-1403	58	10	viewpoint	viewpoint	NOUN
ijtc-1403	58	11	on	on	ADP
ijtc-1403	58	12	csr	csr	NOUN
ijtc-1403	58	13	views	view	NOUN
ijtc-1403	58	14	corporate	corporate	ADJ
ijtc-1403	58	15	tax	tax	NOUN
ijtc-1403	58	16	payment	payment	NOUN
ijtc-1403	58	17	as	as	ADP
ijtc-1403	58	18	a	a	DET
ijtc-1403	58	19	crucial	crucial	ADJ
ijtc-1403	58	20	element	element	NOUN
ijtc-1403	58	21	.	.	PUNCT
ijtc-1403	59	1	one	one	NUM
ijtc-1403	59	2	key	key	ADJ
ijtc-1403	59	3	way	way	NOUN
ijtc-1403	59	4	that	that	PRON
ijtc-1403	59	5	businesses	business	NOUN
ijtc-1403	59	6	may	may	AUX
ijtc-1403	59	7	interact	interact	VERB
ijtc-1403	59	8	constructively	constructively	ADV
ijtc-1403	59	9	with	with	ADP
ijtc-1403	59	10	society	society	NOUN
ijtc-1403	59	11	is	be	AUX
ijtc-1403	59	12	by	by	ADP
ijtc-1403	59	13	paying	pay	VERB
ijtc-1403	59	14	taxes	taxis	NOUN
ijtc-1403	59	15	.	.	PUNCT
ijtc-1403	60	1	businesses	business	NOUN
ijtc-1403	60	2	that	that	PRON
ijtc-1403	60	3	adopted	adopt	VERB
ijtc-1403	60	4	a	a	DET
ijtc-1403	60	5	socially	socially	ADV
ijtc-1403	60	6	conscious	conscious	ADJ
ijtc-1403	60	7	stance	stance	NOUN
ijtc-1403	60	8	would	would	AUX
ijtc-1403	60	9	pay	pay	VERB
ijtc-1403	60	10	their	their	PRON
ijtc-1403	60	11	fair	fair	ADJ
ijtc-1403	60	12	amount	amount	NOUN
ijtc-1403	60	13	of	of	ADP
ijtc-1403	60	14	taxes	taxis	NOUN
ijtc-1403	60	15	.	.	PUNCT
ijtc-1403	61	1	the	the	DET
ijtc-1403	61	2	study	study	NOUN
ijtc-1403	61	3	results	result	NOUN
ijtc-1403	61	4	of	of	ADP
ijtc-1403	61	5	(	(	PUNCT
ijtc-1403	61	6	rahayu	rahayu	PROPN
ijtc-1403	61	7	&	&	CCONJ
ijtc-1403	61	8	wahjudi	wahjudi	NOUN
ijtc-1403	61	9	,	,	PUNCT
ijtc-1403	61	10	2021	2021	NUM
ijtc-1403	61	11	;	;	PUNCT
ijtc-1403	61	12	rahman	rahman	PROPN
ijtc-1403	61	13	,	,	PUNCT
ijtc-1403	61	14	2021	2021	NUM
ijtc-1403	61	15	;	;	PUNCT
ijtc-1403	61	16	yunistiyani	yunistiyani	PROPN
ijtc-1403	61	17	&	&	CCONJ
ijtc-1403	61	18	tahar	tahar	PROPN
ijtc-1403	61	19	,	,	PUNCT
ijtc-1403	61	20	2017	2017	NUM
ijtc-1403	61	21	)	)	PUNCT
ijtc-1403	61	22	prove	prove	VERB
ijtc-1403	61	23	that	that	SCONJ
ijtc-1403	61	24	csr	csr	NOUN
ijtc-1403	61	25	disclosure	disclosure	NOUN
ijtc-1403	61	26	positively	positively	ADV
ijtc-1403	61	27	affects	affect	VERB
ijtc-1403	61	28	tax	tax	NOUN
ijtc-1403	61	29	aggressiveness	aggressiveness	NOUN
ijtc-1403	61	30	.	.	PUNCT
ijtc-1403	62	1	research	research	NOUN
ijtc-1403	62	2	by	by	ADP
ijtc-1403	62	3	(	(	PUNCT
ijtc-1403	62	4	zeng	zeng	PROPN
ijtc-1403	62	5	,	,	PUNCT
ijtc-1403	62	6	2019	2019	NUM
ijtc-1403	62	7	)	)	PUNCT
ijtc-1403	62	8	also	also	ADV
ijtc-1403	62	9	discovered	discover	VERB
ijtc-1403	62	10	substantial	substantial	ADJ
ijtc-1403	62	11	evidence	evidence	NOUN
ijtc-1403	62	12	linking	link	VERB
ijtc-1403	62	13	tax	tax	NOUN
ijtc-1403	62	14	evasion	evasion	NOUN
ijtc-1403	62	15	to	to	ADP
ijtc-1403	62	16	csr	csr	NOUN
ijtc-1403	62	17	in	in	ADP
ijtc-1403	62	18	a	a	DET
ijtc-1403	62	19	good	good	ADJ
ijtc-1403	62	20	way	way	NOUN
ijtc-1403	62	21	.	.	PUNCT
ijtc-1403	63	1	however	however	ADV
ijtc-1403	63	2	,	,	PUNCT
ijtc-1403	63	3	it	it	PRON
ijtc-1403	63	4	is	be	AUX
ijtc-1403	63	5	not	not	PART
ijtc-1403	63	6	in	in	ADP
ijtc-1403	63	7	line	line	NOUN
ijtc-1403	63	8	with	with	ADP
ijtc-1403	63	9	research	research	NOUN
ijtc-1403	63	10	by	by	ADP
ijtc-1403	63	11	(	(	PUNCT
ijtc-1403	63	12	mohanadas	mohanadas	PROPN
ijtc-1403	63	13	et	et	PROPN
ijtc-1403	63	14	al	al	PROPN
ijtc-1403	63	15	.	.	PROPN
ijtc-1403	63	16	,	,	PUNCT
ijtc-1403	63	17	2020	2020	NUM
ijtc-1403	63	18	)	)	PUNCT
ijtc-1403	63	19	who	who	PRON
ijtc-1403	63	20	failed	fail	VERB
ijtc-1403	63	21	to	to	PART
ijtc-1403	63	22	discover	discover	VERB
ijtc-1403	63	23	any	any	DET
ijtc-1403	63	24	statistical	statistical	ADJ
ijtc-1403	63	25	evidence	evidence	NOUN
ijtc-1403	63	26	linking	link	VERB
ijtc-1403	63	27	business	business	NOUN
ijtc-1403	63	28	tax	tax	NOUN
ijtc-1403	63	29	aggressiveness	aggressiveness	NOUN
ijtc-1403	63	30	and	and	CCONJ
ijtc-1403	63	31	csr	csr	NOUN
ijtc-1403	63	32	success	success	NOUN
ijtc-1403	63	33	.	.	PUNCT
ijtc-1403	64	1	according	accord	VERB
ijtc-1403	64	2	to	to	ADP
ijtc-1403	64	3	(	(	PUNCT
ijtc-1403	64	4	budianti	budianti	PROPN
ijtc-1403	64	5	&	&	CCONJ
ijtc-1403	64	6	ika	ika	PROPN
ijtc-1403	64	7	sulistyawati	sulistyawati	PROPN
ijtc-1403	64	8	,	,	PUNCT
ijtc-1403	64	9	2019	2019	NUM
ijtc-1403	64	10	)	)	PUNCT
ijtc-1403	64	11	,	,	PUNCT
ijtc-1403	64	12	the	the	DET
ijtc-1403	64	13	following	follow	VERB
ijtc-1403	64	14	other	other	ADJ
ijtc-1403	64	15	elements	element	NOUN
ijtc-1403	64	16	affect	affect	VERB
ijtc-1403	64	17	tax	tax	NOUN
ijtc-1403	64	18	aggressiveness	aggressiveness	NOUN
ijtc-1403	64	19	:	:	PUNCT
ijtc-1403	64	20	leverage	leverage	NOUN
ijtc-1403	64	21	and	and	CCONJ
ijtc-1403	64	22	profitability	profitability	NOUN
ijtc-1403	64	23	.	.	PUNCT
ijtc-1403	65	1	the	the	DET
ijtc-1403	65	2	company	company	NOUN
ijtc-1403	65	3	’s	’s	PART
ijtc-1403	65	4	profitability	profitability	NOUN
ijtc-1403	65	5	demonstrates	demonstrate	VERB
ijtc-1403	65	6	its	its	PRON
ijtc-1403	65	7	capacity	capacity	NOUN
ijtc-1403	65	8	to	to	PART
ijtc-1403	65	9	generate	generate	VERB
ijtc-1403	65	10	income	income	NOUN
ijtc-1403	65	11	during	during	ADP
ijtc-1403	65	12	asset	asset	NOUN
ijtc-1403	65	13	sales	sale	NOUN
ijtc-1403	65	14	and	and	CCONJ
ijtc-1403	65	15	share	share	NOUN
ijtc-1403	65	16	capital	capital	NOUN
ijtc-1403	65	17	at	at	ADP
ijtc-1403	65	18	a	a	DET
ijtc-1403	65	19	certain	certain	ADJ
ijtc-1403	65	20	level	level	NOUN
ijtc-1403	65	21	.	.	PUNCT
ijtc-1403	66	1	a	a	DET
ijtc-1403	66	2	company	company	NOUN
ijtc-1403	66	3	’s	’s	PART
ijtc-1403	66	4	return	return	NOUN
ijtc-1403	66	5	on	on	ADP
ijtc-1403	66	6	asset	asset	NOUN
ijtc-1403	66	7	(	(	PUNCT
ijtc-1403	66	8	roa	roa	NOUN
ijtc-1403	66	9	)	)	PUNCT
ijtc-1403	66	10	can	can	AUX
ijtc-1403	66	11	provide	provide	VERB
ijtc-1403	66	12	insight	insight	NOUN
ijtc-1403	66	13	into	into	ADP
ijtc-1403	66	14	its	its	PRON
ijtc-1403	66	15	profitability	profitability	NOUN
ijtc-1403	66	16	.	.	PUNCT
ijtc-1403	67	1	as	as	ADP
ijtc-1403	67	2	a	a	DET
ijtc-1403	67	3	measure	measure	NOUN
ijtc-1403	67	4	of	of	ADP
ijtc-1403	67	5	a	a	DET
ijtc-1403	67	6	company	company	NOUN
ijtc-1403	67	7	's	's	PART
ijtc-1403	67	8	potential	potential	NOUN
ijtc-1403	67	9	for	for	ADP
ijtc-1403	67	10	profit	profit	NOUN
ijtc-1403	67	11	,	,	PUNCT
ijtc-1403	67	12	roa	roa	NOUN
ijtc-1403	67	13	allows	allow	VERB
ijtc-1403	67	14	enterprises	enterprise	NOUN
ijtc-1403	67	15	to	to	PART
ijtc-1403	67	16	lower	lower	VERB
ijtc-1403	67	17	their	their	PRON
ijtc-1403	67	18	tax	tax	NOUN
ijtc-1403	67	19	burden	burden	NOUN
ijtc-1403	67	20	by	by	ADP
ijtc-1403	67	21	positioning	position	VERB
ijtc-1403	67	22	themselves	themselves	PRON
ijtc-1403	67	23	in	in	ADP
ijtc-1403	67	24	tax	tax	NOUN
ijtc-1403	67	25	planning	planning	NOUN
ijtc-1403	67	26	(	(	PUNCT
ijtc-1403	67	27	chen	chen	PROPN
ijtc-1403	67	28	et	et	PROPN
ijtc-1403	67	29	al	al	PROPN
ijtc-1403	67	30	.	.	PROPN
ijtc-1403	67	31	,	,	PUNCT
ijtc-1403	67	32	2010	2010	NUM
ijtc-1403	67	33	)	)	PUNCT
ijtc-1403	67	34	.	.	PUNCT
ijtc-1403	68	1	the	the	DET
ijtc-1403	68	2	findings	finding	NOUN
ijtc-1403	68	3	of	of	ADP
ijtc-1403	68	4	studies	study	NOUN
ijtc-1403	68	5	conducted	conduct	VERB
ijtc-1403	68	6	by	by	ADP
ijtc-1403	68	7	(	(	PUNCT
ijtc-1403	68	8	rahayu	rahayu	PROPN
ijtc-1403	68	9	&	&	CCONJ
ijtc-1403	68	10	wahjudi	wahjudi	NOUN
ijtc-1403	68	11	,	,	PUNCT
ijtc-1403	68	12	2021	2021	NUM
ijtc-1403	68	13	;	;	PUNCT
ijtc-1403	68	14	rahman	rahman	PROPN
ijtc-1403	68	15	,	,	PUNCT
ijtc-1403	68	16	2021	2021	NUM
ijtc-1403	68	17	;	;	PUNCT
ijtc-1403	68	18	yauris	yauris	NOUN
ijtc-1403	68	19	&	&	CCONJ
ijtc-1403	68	20	agoes	agoe	NOUN
ijtc-1403	68	21	,	,	PUNCT
ijtc-1403	68	22	2019	2019	NUM
ijtc-1403	68	23	)	)	PUNCT
ijtc-1403	68	24	prove	prove	VERB
ijtc-1403	68	25	that	that	SCONJ
ijtc-1403	68	26	profitability	profitability	NOUN
ijtc-1403	68	27	proxied	proxie	VERB
ijtc-1403	68	28	by	by	ADP
ijtc-1403	68	29	roa	roa	NOUN
ijtc-1403	68	30	positively	positively	ADV
ijtc-1403	68	31	affects	affect	VERB
ijtc-1403	68	32	corporate	corporate	ADJ
ijtc-1403	68	33	tax	tax	NOUN
ijtc-1403	68	34	aggressiveness	aggressiveness	NOUN
ijtc-1403	68	35	.	.	PUNCT
ijtc-1403	69	1	companies	company	NOUN
ijtc-1403	69	2	with	with	ADP
ijtc-1403	69	3	low	low	ADJ
ijtc-1403	69	4	roa	roa	PROPN
ijtc-1403	69	5	levels	level	NOUN
ijtc-1403	69	6	will	will	AUX
ijtc-1403	69	7	use	use	VERB
ijtc-1403	69	8	third	third	ADJ
ijtc-1403	69	9	-	-	PUNCT
ijtc-1403	69	10	party	party	NOUN
ijtc-1403	69	11	assistance	assistance	NOUN
ijtc-1403	69	12	(	(	PUNCT
ijtc-1403	69	13	debt	debt	NOUN
ijtc-1403	69	14	)	)	PUNCT
ijtc-1403	69	15	to	to	PART
ijtc-1403	69	16	support	support	VERB
ijtc-1403	69	17	the	the	DET
ijtc-1403	69	18	company	company	NOUN
ijtc-1403	69	19	's	's	PART
ijtc-1403	69	20	operational	operational	ADJ
ijtc-1403	69	21	activities	activity	NOUN
ijtc-1403	69	22	.	.	PUNCT
ijtc-1403	70	1	leverage	leverage	NOUN
ijtc-1403	70	2	(	(	PUNCT
ijtc-1403	70	3	debt	debt	NOUN
ijtc-1403	70	4	level	level	NOUN
ijtc-1403	70	5	)	)	PUNCT
ijtc-1403	70	6	is	be	AUX
ijtc-1403	70	7	a	a	DET
ijtc-1403	70	8	ratio	ratio	NOUN
ijtc-1403	70	9	that	that	PRON
ijtc-1403	70	10	assesses	assess	VERB
ijtc-1403	70	11	how	how	SCONJ
ijtc-1403	70	12	well	well	ADV
ijtc-1403	70	13	both	both	CCONJ
ijtc-1403	70	14	the	the	DET
ijtc-1403	70	15	short	short	ADJ
ijtc-1403	70	16	and	and	CCONJ
ijtc-1403	70	17	long	long	ADJ
ijtc-1403	70	18	-	-	PUNCT
ijtc-1403	70	19	term	term	NOUN
ijtc-1403	70	20	debt	debt	NOUN
ijtc-1403	70	21	can	can	AUX
ijtc-1403	70	22	be	be	AUX
ijtc-1403	70	23	used	use	VERB
ijtc-1403	70	24	to	to	PART
ijtc-1403	70	25	fund	fund	VERB
ijtc-1403	70	26	business	business	NOUN
ijtc-1403	70	27	assets	asset	NOUN
ijtc-1403	70	28	(	(	PUNCT
ijtc-1403	70	29	apriliana	apriliana	NOUN
ijtc-1403	70	30	,	,	PUNCT
ijtc-1403	70	31	2022	2022	NUM
ijtc-1403	70	32	)	)	PUNCT
ijtc-1403	70	33	.	.	PUNCT
ijtc-1403	71	1	the	the	DET
ijtc-1403	71	2	company	company	NOUN
ijtc-1403	71	3	's	's	PART
ijtc-1403	71	4	high	high	ADJ
ijtc-1403	71	5	dependence	dependence	NOUN
ijtc-1403	71	6	on	on	ADP
ijtc-1403	71	7	loans	loan	NOUN
ijtc-1403	71	8	or	or	CCONJ
ijtc-1403	71	9	debt	debt	NOUN
ijtc-1403	71	10	indicates	indicate	VERB
ijtc-1403	71	11	a	a	DET
ijtc-1403	71	12	high	high	ADJ
ijtc-1403	71	13	level	level	NOUN
ijtc-1403	71	14	of	of	ADP
ijtc-1403	71	15	leverage	leverage	NOUN
ijtc-1403	71	16	.	.	PUNCT
ijtc-1403	72	1	companies	company	NOUN
ijtc-1403	72	2	that	that	PRON
ijtc-1403	72	3	involve	involve	VERB
ijtc-1403	72	4	third	third	ADJ
ijtc-1403	72	5	parties	party	NOUN
ijtc-1403	72	6	as	as	ADP
ijtc-1403	72	7	operational	operational	ADJ
ijtc-1403	72	8	funding	funding	NOUN
ijtc-1403	72	9	assistants	assistant	NOUN
ijtc-1403	72	10	have	have	VERB
ijtc-1403	72	11	low	low	ADJ
ijtc-1403	72	12	profits	profit	NOUN
ijtc-1403	72	13	,	,	PUNCT
ijtc-1403	72	14	so	so	SCONJ
ijtc-1403	72	15	the	the	DET
ijtc-1403	72	16	etr	etr	PROPN
ijtc-1403	72	17	value	value	NOUN
ijtc-1403	72	18	can	can	AUX
ijtc-1403	72	19	also	also	ADV
ijtc-1403	72	20	be	be	AUX
ijtc-1403	72	21	low	low	ADJ
ijtc-1403	72	22	(	(	PUNCT
ijtc-1403	72	23	rahayu	rahayu	PROPN
ijtc-1403	72	24	&	&	CCONJ
ijtc-1403	72	25	wahjudi	wahjudi	NOUN
ijtc-1403	72	26	,	,	PUNCT
ijtc-1403	72	27	2021	2021	NUM
ijtc-1403	72	28	)	)	PUNCT
ijtc-1403	72	29	.	.	PUNCT
ijtc-1403	73	1	the	the	DET
ijtc-1403	73	2	findings	finding	NOUN
ijtc-1403	73	3	of	of	ADP
ijtc-1403	73	4	the	the	DET
ijtc-1403	73	5	research	research	NOUN
ijtc-1403	73	6	of	of	ADP
ijtc-1403	73	7	(	(	PUNCT
ijtc-1403	73	8	dinar	dinar	PROPN
ijtc-1403	73	9	et	et	PROPN
ijtc-1403	73	10	al	al	PROPN
ijtc-1403	73	11	.	.	PROPN
ijtc-1403	73	12	,	,	PUNCT
ijtc-1403	73	13	2020	2020	NUM
ijtc-1403	73	14	;	;	PUNCT
ijtc-1403	73	15	rahayu	rahayu	PROPN
ijtc-1403	73	16	&	&	CCONJ
ijtc-1403	73	17	wahjudi	wahjudi	NOUN
ijtc-1403	73	18	,	,	PUNCT
ijtc-1403	73	19	2021	2021	NUM
ijtc-1403	73	20	)	)	PUNCT
ijtc-1403	73	21	prove	prove	VERB
ijtc-1403	73	22	that	that	SCONJ
ijtc-1403	73	23	leverage	leverage	NOUN
ijtc-1403	73	24	negatively	negatively	ADV
ijtc-1403	73	25	affects	affect	VERB
ijtc-1403	73	26	tax	tax	NOUN
ijtc-1403	73	27	aggressiveness	aggressiveness	NOUN
ijtc-1403	73	28	.	.	PUNCT
ijtc-1403	74	1	many	many	ADJ
ijtc-1403	74	2	parties	party	NOUN
ijtc-1403	74	3	with	with	ADP
ijtc-1403	74	4	different	different	ADJ
ijtc-1403	74	5	variables	variable	NOUN
ijtc-1403	74	6	and	and	CCONJ
ijtc-1403	74	7	empirical	empirical	ADJ
ijtc-1403	74	8	evidence	evidence	NOUN
ijtc-1403	74	9	have	have	AUX
ijtc-1403	74	10	researched	research	VERB
ijtc-1403	74	11	tax	tax	NOUN
ijtc-1403	74	12	aggressiveness	aggressiveness	NOUN
ijtc-1403	74	13	.	.	PUNCT
ijtc-1403	75	1	this	this	DET
ijtc-1403	75	2	study	study	NOUN
ijtc-1403	75	3	replicates	replicate	VERB
ijtc-1403	75	4	research	research	NOUN
ijtc-1403	75	5	conducted	conduct	VERB
ijtc-1403	75	6	by	by	ADP
ijtc-1403	75	7	(	(	PUNCT
ijtc-1403	75	8	rahayu	rahayu	PROPN
ijtc-1403	75	9	&	&	CCONJ
ijtc-1403	75	10	wahjudi	wahjudi	NOUN
ijtc-1403	75	11	,	,	PUNCT
ijtc-1403	75	12	2021	2021	NUM
ijtc-1403	75	13	)	)	PUNCT
ijtc-1403	75	14	.	.	PUNCT
ijtc-1403	76	1	however	however	ADV
ijtc-1403	76	2	,	,	PUNCT
ijtc-1403	76	3	in	in	ADP
ijtc-1403	76	4	this	this	DET
ijtc-1403	76	5	study	study	NOUN
ijtc-1403	76	6	,	,	PUNCT
ijtc-1403	76	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	76	8	gender	gender	NOUN
ijtc-1403	76	9	diversity	diversity	NOUN
ijtc-1403	76	10	,	,	PUNCT
ijtc-1403	76	11	corporate	corporate	ADJ
ijtc-1403	76	12	social	social	ADJ
ijtc-1403	76	13	responsibility	responsibility	NOUN
ijtc-1403	76	14	,	,	PUNCT
ijtc-1403	76	15	return	return	VERB
ijtc-1403	76	16	on	on	ADP
ijtc-1403	76	17	asset	asset	NOUN
ijtc-1403	76	18	,	,	PUNCT
ijtc-1403	76	19	and	and	CCONJ
ijtc-1403	76	20	leverage	leverage	NOUN
ijtc-1403	76	21	on	on	ADP
ijtc-1403	76	22	the	the	DET
ijtc-1403	76	23	corporate	corporate	ADJ
ijtc-1403	76	24	tax	tax	NOUN
ijtc-1403	76	25	aggressiveness	aggressiveness	NOUN
ijtc-1403	76	26	of	of	ADP
ijtc-1403	76	27	manufacturing	manufacturing	NOUN
ijtc-1403	76	28	companies	company	NOUN
ijtc-1403	76	29	in	in	ADP
ijtc-1403	76	30	indonesia	indonesia	PROPN
ijtc-1403	76	31	wulandari	wulandari	X
ijtc-1403	76	32	,	,	PUNCT
ijtc-1403	76	33	tjahjono	tjahjono	ADV
ijtc-1403	76	34	,	,	PUNCT
ijtc-1403	76	35	ismawati	ismawati	NOUN
ijtc-1403	76	36	,	,	PUNCT
ijtc-1403	76	37	and	and	CCONJ
ijtc-1403	76	38	mulyanah	mulyanah	PROPN
ijtc-1403	76	39	729	729	NUM
ijtc-1403	76	40	|	|	ADV
ijtc-1403	76	41	ilomata	ilomata	PROPN
ijtc-1403	76	42	international	international	ADJ
ijtc-1403	76	43	journal	journal	NOUN
ijtc-1403	76	44	of	of	ADP
ijtc-1403	76	45	tax	tax	PROPN
ijtc-1403	76	46	&	&	CCONJ
ijtc-1403	76	47	accounting	accounting	PROPN
ijtc-1403	76	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	76	49	researchers	researcher	NOUN
ijtc-1403	76	50	used	use	VERB
ijtc-1403	76	51	gender	gender	NOUN
ijtc-1403	76	52	diversity	diversity	NOUN
ijtc-1403	76	53	,	,	PUNCT
ijtc-1403	76	54	csr	csr	PROPN
ijtc-1403	76	55	,	,	PUNCT
ijtc-1403	76	56	roa	roa	NOUN
ijtc-1403	76	57	,	,	PUNCT
ijtc-1403	76	58	and	and	CCONJ
ijtc-1403	76	59	leverage	leverage	NOUN
ijtc-1403	76	60	to	to	PART
ijtc-1403	76	61	determine	determine	VERB
ijtc-1403	76	62	their	their	PRON
ijtc-1403	76	63	influence	influence	NOUN
ijtc-1403	76	64	on	on	ADP
ijtc-1403	76	65	tax	tax	NOUN
ijtc-1403	76	66	aggressiveness	aggressiveness	NOUN
ijtc-1403	76	67	because	because	SCONJ
ijtc-1403	76	68	the	the	DET
ijtc-1403	76	69	outcomes	outcome	NOUN
ijtc-1403	76	70	of	of	ADP
ijtc-1403	76	71	earlier	early	ADJ
ijtc-1403	76	72	research	research	NOUN
ijtc-1403	76	73	continued	continue	VERB
ijtc-1403	76	74	to	to	PART
ijtc-1403	76	75	diverge	diverge	VERB
ijtc-1403	76	76	.	.	PUNCT
ijtc-1403	77	1	the	the	DET
ijtc-1403	77	2	period	period	NOUN
ijtc-1403	77	3	used	use	VERB
ijtc-1403	77	4	in	in	ADP
ijtc-1403	77	5	this	this	DET
ijtc-1403	77	6	study	study	NOUN
ijtc-1403	77	7	is	be	AUX
ijtc-1403	77	8	2019	2019	NUM
ijtc-1403	77	9	-	-	SYM
ijtc-1403	77	10	2022	2022	NUM
ijtc-1403	77	11	.	.	PUNCT
ijtc-1403	78	1	manufacturing	manufacturing	NOUN
ijtc-1403	78	2	companies	company	NOUN
ijtc-1403	78	3	were	be	AUX
ijtc-1403	78	4	chosen	choose	VERB
ijtc-1403	78	5	as	as	ADP
ijtc-1403	78	6	research	research	NOUN
ijtc-1403	78	7	objects	object	NOUN
ijtc-1403	78	8	because	because	SCONJ
ijtc-1403	78	9	they	they	PRON
ijtc-1403	78	10	have	have	VERB
ijtc-1403	78	11	the	the	DET
ijtc-1403	78	12	most	most	ADV
ijtc-1403	78	13	significant	significant	ADJ
ijtc-1403	78	14	number	number	NOUN
ijtc-1403	78	15	of	of	ADP
ijtc-1403	78	16	companies	company	NOUN
ijtc-1403	78	17	compared	compare	VERB
ijtc-1403	78	18	to	to	ADP
ijtc-1403	78	19	other	other	ADJ
ijtc-1403	78	20	companies	company	NOUN
ijtc-1403	78	21	and	and	CCONJ
ijtc-1403	78	22	more	more	ADJ
ijtc-1403	78	23	complex	complex	ADJ
ijtc-1403	78	24	company	company	NOUN
ijtc-1403	78	25	problems	problem	NOUN
ijtc-1403	78	26	,	,	PUNCT
ijtc-1403	78	27	so	so	SCONJ
ijtc-1403	78	28	they	they	PRON
ijtc-1403	78	29	are	be	AUX
ijtc-1403	78	30	anticipated	anticipate	VERB
ijtc-1403	78	31	to	to	PART
ijtc-1403	78	32	be	be	AUX
ijtc-1403	78	33	better	well	ADV
ijtc-1403	78	34	capable	capable	ADJ
ijtc-1403	78	35	of	of	ADP
ijtc-1403	78	36	describing	describe	VERB
ijtc-1403	78	37	the	the	DET
ijtc-1403	78	38	state	state	NOUN
ijtc-1403	78	39	of	of	ADP
ijtc-1403	78	40	companies	company	NOUN
ijtc-1403	78	41	in	in	ADP
ijtc-1403	78	42	indonesia	indonesia	PROPN
ijtc-1403	78	43	.	.	PUNCT
ijtc-1403	79	1	according	accord	VERB
ijtc-1403	79	2	to	to	ADP
ijtc-1403	79	3	the	the	DET
ijtc-1403	79	4	following	following	ADJ
ijtc-1403	79	5	description	description	NOUN
ijtc-1403	79	6	,	,	PUNCT
ijtc-1403	79	7	researchers	researcher	NOUN
ijtc-1403	79	8	are	be	AUX
ijtc-1403	79	9	considering	consider	VERB
ijtc-1403	79	10	carrying	carry	VERB
ijtc-1403	79	11	out	out	ADP
ijtc-1403	79	12	studies	study	NOUN
ijtc-1403	79	13	under	under	ADP
ijtc-1403	79	14	the	the	DET
ijtc-1403	79	15	heading	heading	NOUN
ijtc-1403	79	16	,	,	PUNCT
ijtc-1403	79	17	"	"	PUNCT
ijtc-1403	79	18	gender	gender	NOUN
ijtc-1403	79	19	diversity	diversity	NOUN
ijtc-1403	79	20	,	,	PUNCT
ijtc-1403	79	21	corporate	corporate	ADJ
ijtc-1403	79	22	social	social	ADJ
ijtc-1403	79	23	responsibility	responsibility	NOUN
ijtc-1403	79	24	,	,	PUNCT
ijtc-1403	79	25	return	return	VERB
ijtc-1403	79	26	on	on	ADP
ijtc-1403	79	27	asset	asset	NOUN
ijtc-1403	79	28	,	,	PUNCT
ijtc-1403	79	29	and	and	CCONJ
ijtc-1403	79	30	leverage	leverage	NOUN
ijtc-1403	79	31	on	on	ADP
ijtc-1403	79	32	the	the	DET
ijtc-1403	79	33	corporate	corporate	ADJ
ijtc-1403	79	34	tax	tax	NOUN
ijtc-1403	79	35	aggressiveness	aggressiveness	NOUN
ijtc-1403	79	36	of	of	ADP
ijtc-1403	79	37	manufacturing	manufacturing	NOUN
ijtc-1403	79	38	companies	company	NOUN
ijtc-1403	79	39	in	in	ADP
ijtc-1403	79	40	indonesia	indonesia	PROPN
ijtc-1403	79	41	"	"	PUNCT
ijtc-1403	79	42	.	.	PUNCT
ijtc-1403	80	1	this	this	DET
ijtc-1403	80	2	study	study	NOUN
ijtc-1403	80	3	makes	make	VERB
ijtc-1403	80	4	several	several	ADJ
ijtc-1403	80	5	important	important	ADJ
ijtc-1403	80	6	contributions	contribution	NOUN
ijtc-1403	80	7	.	.	PUNCT
ijtc-1403	81	1	this	this	DET
ijtc-1403	81	2	study	study	NOUN
ijtc-1403	81	3	has	have	VERB
ijtc-1403	81	4	a	a	DET
ijtc-1403	81	5	theoretical	theoretical	ADJ
ijtc-1403	81	6	and	and	CCONJ
ijtc-1403	81	7	practical	practical	ADJ
ijtc-1403	81	8	purpose	purpose	NOUN
ijtc-1403	81	9	.	.	PUNCT
ijtc-1403	82	1	the	the	DET
ijtc-1403	82	2	theoretical	theoretical	ADJ
ijtc-1403	82	3	purpose	purpose	NOUN
ijtc-1403	82	4	can	can	AUX
ijtc-1403	82	5	be	be	AUX
ijtc-1403	82	6	used	use	VERB
ijtc-1403	82	7	for	for	ADP
ijtc-1403	82	8	additional	additional	ADJ
ijtc-1403	82	9	literature	literature	NOUN
ijtc-1403	82	10	that	that	PRON
ijtc-1403	82	11	provides	provide	VERB
ijtc-1403	82	12	theoretical	theoretical	ADJ
ijtc-1403	82	13	acknowledgment	acknowledgment	NOUN
ijtc-1403	82	14	.	.	PUNCT
ijtc-1403	83	1	meanwhile	meanwhile	ADV
ijtc-1403	83	2	,	,	PUNCT
ijtc-1403	83	3	the	the	DET
ijtc-1403	83	4	practical	practical	ADJ
ijtc-1403	83	5	purpose	purpose	NOUN
ijtc-1403	83	6	can	can	AUX
ijtc-1403	83	7	be	be	AUX
ijtc-1403	83	8	used	use	VERB
ijtc-1403	83	9	for	for	SCONJ
ijtc-1403	83	10	the	the	DET
ijtc-1403	83	11	company	company	NOUN
ijtc-1403	83	12	to	to	PART
ijtc-1403	83	13	decide	decide	VERB
ijtc-1403	83	14	to	to	PART
ijtc-1403	83	15	do	do	VERB
ijtc-1403	83	16	the	the	DET
ijtc-1403	83	17	aggressiveness	aggressiveness	NOUN
ijtc-1403	83	18	tax	tax	NOUN
ijtc-1403	83	19	and	and	CCONJ
ijtc-1403	83	20	also	also	ADV
ijtc-1403	83	21	to	to	ADP
ijtc-1403	83	22	the	the	DET
ijtc-1403	83	23	findings	finding	NOUN
ijtc-1403	83	24	by	by	ADP
ijtc-1403	83	25	researchers	researcher	NOUN
ijtc-1403	83	26	in	in	ADP
ijtc-1403	83	27	the	the	DET
ijtc-1403	83	28	form	form	NOUN
ijtc-1403	83	29	of	of	ADP
ijtc-1403	83	30	learning	learning	NOUN
ijtc-1403	83	31	models	model	NOUN
ijtc-1403	83	32	developed	develop	VERB
ijtc-1403	83	33	by	by	ADP
ijtc-1403	83	34	educators	educator	NOUN
ijtc-1403	83	35	.	.	PUNCT
ijtc-1403	84	1	this	this	DET
ijtc-1403	84	2	research	research	NOUN
ijtc-1403	84	3	adds	add	VERB
ijtc-1403	84	4	to	to	ADP
ijtc-1403	84	5	the	the	DET
ijtc-1403	84	6	expanding	expand	VERB
ijtc-1403	84	7	body	body	NOUN
ijtc-1403	84	8	of	of	ADP
ijtc-1403	84	9	research	research	NOUN
ijtc-1403	84	10	on	on	ADP
ijtc-1403	84	11	the	the	DET
ijtc-1403	84	12	connections	connection	NOUN
ijtc-1403	84	13	between	between	ADP
ijtc-1403	84	14	gender	gender	NOUN
ijtc-1403	84	15	diversity	diversity	NOUN
ijtc-1403	84	16	,	,	PUNCT
ijtc-1403	84	17	csr	csr	PROPN
ijtc-1403	84	18	,	,	PUNCT
ijtc-1403	84	19	roa	roa	NOUN
ijtc-1403	84	20	,	,	PUNCT
ijtc-1403	84	21	leverage	leverage	NOUN
ijtc-1403	84	22	,	,	PUNCT
ijtc-1403	84	23	and	and	CCONJ
ijtc-1403	84	24	tax	tax	NOUN
ijtc-1403	84	25	aggressiveness	aggressiveness	NOUN
ijtc-1403	84	26	.	.	PUNCT
ijtc-1403	85	1	many	many	ADJ
ijtc-1403	85	2	have	have	AUX
ijtc-1403	85	3	discussed	discuss	VERB
ijtc-1403	85	4	these	these	DET
ijtc-1403	85	5	variables	variable	NOUN
ijtc-1403	85	6	but	but	CCONJ
ijtc-1403	85	7	in	in	ADP
ijtc-1403	85	8	different	different	ADJ
ijtc-1403	85	9	time	time	NOUN
ijtc-1403	85	10	spans	span	NOUN
ijtc-1403	85	11	and	and	CCONJ
ijtc-1403	85	12	research	research	NOUN
ijtc-1403	85	13	results	result	NOUN
ijtc-1403	85	14	.	.	PUNCT
ijtc-1403	86	1	it	it	PRON
ijtc-1403	86	2	is	be	AUX
ijtc-1403	86	3	anticipated	anticipate	VERB
ijtc-1403	86	4	that	that	SCONJ
ijtc-1403	86	5	the	the	DET
ijtc-1403	86	6	findings	finding	NOUN
ijtc-1403	86	7	of	of	ADP
ijtc-1403	86	8	this	this	DET
ijtc-1403	86	9	study	study	NOUN
ijtc-1403	86	10	will	will	AUX
ijtc-1403	86	11	be	be	AUX
ijtc-1403	86	12	taken	take	VERB
ijtc-1403	86	13	into	into	ADP
ijtc-1403	86	14	account	account	NOUN
ijtc-1403	86	15	for	for	ADP
ijtc-1403	86	16	future	future	ADJ
ijtc-1403	86	17	research	research	NOUN
ijtc-1403	86	18	on	on	ADP
ijtc-1403	86	19	what	what	DET
ijtc-1403	86	20	factors	factor	NOUN
ijtc-1403	86	21	can	can	AUX
ijtc-1403	86	22	affect	affect	VERB
ijtc-1403	86	23	tax	tax	NOUN
ijtc-1403	86	24	aggressiveness	aggressiveness	NOUN
ijtc-1403	86	25	.	.	PUNCT
ijtc-1403	87	1	stakeholder	stakeholder	NOUN
ijtc-1403	87	2	theory	theory	NOUN
ijtc-1403	87	3	according	accord	VERB
ijtc-1403	87	4	to	to	ADP
ijtc-1403	87	5	the	the	DET
ijtc-1403	87	6	stakeholder	stakeholder	NOUN
ijtc-1403	87	7	theory	theory	NOUN
ijtc-1403	87	8	,	,	PUNCT
ijtc-1403	87	9	a	a	DET
ijtc-1403	87	10	company	company	NOUN
ijtc-1403	87	11	serves	serve	VERB
ijtc-1403	87	12	its	its	PRON
ijtc-1403	87	13	stakeholders	stakeholder	NOUN
ijtc-1403	87	14	as	as	ADV
ijtc-1403	87	15	well	well	ADV
ijtc-1403	87	16	as	as	ADP
ijtc-1403	87	17	its	its	PRON
ijtc-1403	87	18	own	own	ADJ
ijtc-1403	87	19	interests	interest	NOUN
ijtc-1403	87	20	.	.	PUNCT
ijtc-1403	88	1	as	as	SCONJ
ijtc-1403	88	2	stakeholder	stakeholder	NOUN
ijtc-1403	88	3	theory	theory	NOUN
ijtc-1403	88	4	explains	explain	VERB
ijtc-1403	88	5	,	,	PUNCT
ijtc-1403	88	6	stakeholders	stakeholder	NOUN
ijtc-1403	88	7	in	in	ADP
ijtc-1403	88	8	a	a	DET
ijtc-1403	88	9	firm	firm	NOUN
ijtc-1403	88	10	have	have	VERB
ijtc-1403	88	11	a	a	DET
ijtc-1403	88	12	right	right	NOUN
ijtc-1403	88	13	to	to	PART
ijtc-1403	88	14	know	know	VERB
ijtc-1403	88	15	about	about	ADP
ijtc-1403	88	16	its	its	PRON
ijtc-1403	88	17	activities	activity	NOUN
ijtc-1403	88	18	that	that	PRON
ijtc-1403	88	19	can	can	AUX
ijtc-1403	88	20	affect	affect	VERB
ijtc-1403	88	21	their	their	PRON
ijtc-1403	88	22	decisions	decision	NOUN
ijtc-1403	88	23	.	.	PUNCT
ijtc-1403	89	1	they	they	PRON
ijtc-1403	89	2	can	can	AUX
ijtc-1403	89	3	also	also	ADV
ijtc-1403	89	4	control	control	VERB
ijtc-1403	89	5	or	or	CCONJ
ijtc-1403	89	6	influence	influence	VERB
ijtc-1403	89	7	how	how	SCONJ
ijtc-1403	89	8	the	the	DET
ijtc-1403	89	9	company	company	NOUN
ijtc-1403	89	10	uses	use	VERB
ijtc-1403	89	11	its	its	PRON
ijtc-1403	89	12	economic	economic	ADJ
ijtc-1403	89	13	resources	resource	NOUN
ijtc-1403	89	14	.	.	PUNCT
ijtc-1403	90	1	(	(	PUNCT
ijtc-1403	90	2	yunistiyani	yunistiyani	PROPN
ijtc-1403	90	3	&	&	CCONJ
ijtc-1403	90	4	tahar	tahar	PROPN
ijtc-1403	90	5	,	,	PUNCT
ijtc-1403	90	6	2017	2017	NUM
ijtc-1403	90	7	)	)	PUNCT
ijtc-1403	90	8	stated	state	VERB
ijtc-1403	90	9	that	that	SCONJ
ijtc-1403	90	10	the	the	DET
ijtc-1403	90	11	intervention	intervention	NOUN
ijtc-1403	90	12	of	of	ADP
ijtc-1403	90	13	other	other	ADJ
ijtc-1403	90	14	parties	party	NOUN
ijtc-1403	90	15	is	be	AUX
ijtc-1403	90	16	significant	significant	ADJ
ijtc-1403	90	17	for	for	ADP
ijtc-1403	90	18	the	the	DET
ijtc-1403	90	19	continuity	continuity	NOUN
ijtc-1403	90	20	of	of	ADP
ijtc-1403	90	21	company	company	NOUN
ijtc-1403	90	22	operations	operation	NOUN
ijtc-1403	90	23	so	so	SCONJ
ijtc-1403	90	24	that	that	SCONJ
ijtc-1403	90	25	stakeholders	stakeholder	NOUN
ijtc-1403	90	26	can	can	AUX
ijtc-1403	90	27	influence	influence	VERB
ijtc-1403	90	28	companies	company	NOUN
ijtc-1403	90	29	to	to	PART
ijtc-1403	90	30	disclose	disclose	VERB
ijtc-1403	90	31	their	their	PRON
ijtc-1403	90	32	annual	annual	ADJ
ijtc-1403	90	33	reports	report	NOUN
ijtc-1403	90	34	transparently	transparently	ADV
ijtc-1403	90	35	.	.	PUNCT
ijtc-1403	91	1	legitimacy	legitimacy	NOUN
ijtc-1403	91	2	theory	theory	NOUN
ijtc-1403	91	3	(	(	PUNCT
ijtc-1403	91	4	lanis	lanis	PROPN
ijtc-1403	91	5	&	&	CCONJ
ijtc-1403	91	6	richardson	richardson	PROPN
ijtc-1403	91	7	,	,	PUNCT
ijtc-1403	91	8	2013	2013	NUM
ijtc-1403	91	9	)	)	PUNCT
ijtc-1403	91	10	applied	apply	VERB
ijtc-1403	91	11	legitimacy	legitimacy	NOUN
ijtc-1403	91	12	theory	theory	NOUN
ijtc-1403	91	13	as	as	ADP
ijtc-1403	91	14	one	one	NUM
ijtc-1403	91	15	perspective	perspective	NOUN
ijtc-1403	91	16	to	to	PART
ijtc-1403	91	17	develop	develop	VERB
ijtc-1403	91	18	a	a	DET
ijtc-1403	91	19	duty	duty	NOUN
ijtc-1403	91	20	to	to	ADP
ijtc-1403	91	21	the	the	DET
ijtc-1403	91	22	environment	environment	NOUN
ijtc-1403	91	23	and	and	CCONJ
ijtc-1403	91	24	society	society	NOUN
ijtc-1403	91	25	disclosure	disclosure	NOUN
ijtc-1403	91	26	theory	theory	NOUN
ijtc-1403	91	27	.	.	PUNCT
ijtc-1403	92	1	according	accord	VERB
ijtc-1403	92	2	to	to	ADP
ijtc-1403	92	3	this	this	DET
ijtc-1403	92	4	theory	theory	NOUN
ijtc-1403	92	5	,	,	PUNCT
ijtc-1403	92	6	the	the	DET
ijtc-1403	92	7	community	community	NOUN
ijtc-1403	92	8	can	can	AUX
ijtc-1403	92	9	withdraw	withdraw	VERB
ijtc-1403	92	10	a	a	DET
ijtc-1403	92	11	company	company	NOUN
ijtc-1403	92	12	's	's	PART
ijtc-1403	92	13	operating	operating	NOUN
ijtc-1403	92	14	permit	permit	NOUN
ijtc-1403	92	15	if	if	SCONJ
ijtc-1403	92	16	it	it	PRON
ijtc-1403	92	17	does	do	AUX
ijtc-1403	92	18	not	not	PART
ijtc-1403	92	19	fulfil	fulfil	VERB
ijtc-1403	92	20	its	its	PRON
ijtc-1403	92	21	obligations	obligation	NOUN
ijtc-1403	92	22	.	.	PUNCT
ijtc-1403	93	1	whether	whether	SCONJ
ijtc-1403	93	2	the	the	DET
ijtc-1403	93	3	business	business	NOUN
ijtc-1403	93	4	thrives	thrive	VERB
ijtc-1403	93	5	will	will	AUX
ijtc-1403	93	6	depend	depend	VERB
ijtc-1403	93	7	on	on	ADP
ijtc-1403	93	8	how	how	SCONJ
ijtc-1403	93	9	it	it	PRON
ijtc-1403	93	10	interacts	interact	VERB
ijtc-1403	93	11	with	with	ADP
ijtc-1403	93	12	the	the	DET
ijtc-1403	93	13	surrounding	surround	VERB
ijtc-1403	93	14	area	area	NOUN
ijtc-1403	93	15	and	and	CCONJ
ijtc-1403	93	16	community	community	NOUN
ijtc-1403	93	17	.	.	PUNCT
ijtc-1403	94	1	according	accord	VERB
ijtc-1403	94	2	to	to	ADP
ijtc-1403	94	3	the	the	DET
ijtc-1403	94	4	legitimacy	legitimacy	NOUN
ijtc-1403	94	5	thesis	thesis	NOUN
ijtc-1403	94	6	,	,	PUNCT
ijtc-1403	94	7	businesses	business	NOUN
ijtc-1403	94	8	must	must	AUX
ijtc-1403	94	9	abide	abide	VERB
ijtc-1403	94	10	by	by	ADP
ijtc-1403	94	11	social	social	ADJ
ijtc-1403	94	12	norms	norm	NOUN
ijtc-1403	94	13	and	and	CCONJ
ijtc-1403	94	14	limitations	limitation	NOUN
ijtc-1403	94	15	(	(	PUNCT
ijtc-1403	94	16	rustiarini	rustiarini	NOUN
ijtc-1403	94	17	,	,	PUNCT
ijtc-1403	94	18	2011	2011	NUM
ijtc-1403	94	19	)	)	PUNCT
ijtc-1403	94	20	.	.	PUNCT
ijtc-1403	95	1	based	base	VERB
ijtc-1403	95	2	on	on	ADP
ijtc-1403	95	3	this	this	DET
ijtc-1403	95	4	theory	theory	NOUN
ijtc-1403	95	5	,	,	PUNCT
ijtc-1403	95	6	a	a	DET
ijtc-1403	95	7	company	company	NOUN
ijtc-1403	95	8	will	will	AUX
ijtc-1403	95	9	voluntarily	voluntarily	ADV
ijtc-1403	95	10	report	report	VERB
ijtc-1403	95	11	its	its	PRON
ijtc-1403	95	12	activities	activity	NOUN
ijtc-1403	95	13	if	if	SCONJ
ijtc-1403	95	14	management	management	NOUN
ijtc-1403	95	15	considers	consider	VERB
ijtc-1403	95	16	this	this	PRON
ijtc-1403	95	17	to	to	PART
ijtc-1403	95	18	be	be	AUX
ijtc-1403	95	19	the	the	DET
ijtc-1403	95	20	expectation	expectation	NOUN
ijtc-1403	95	21	of	of	ADP
ijtc-1403	95	22	the	the	DET
ijtc-1403	95	23	surrounding	surround	VERB
ijtc-1403	95	24	environment	environment	NOUN
ijtc-1403	95	25	.	.	PUNCT
ijtc-1403	96	1	a	a	DET
ijtc-1403	96	2	company	company	NOUN
ijtc-1403	96	3	’s	’s	PART
ijtc-1403	96	4	survival	survival	NOUN
ijtc-1403	96	5	can	can	AUX
ijtc-1403	96	6	be	be	AUX
ijtc-1403	96	7	threatened	threaten	VERB
ijtc-1403	96	8	if	if	SCONJ
ijtc-1403	96	9	society	society	NOUN
ijtc-1403	96	10	believes	believe	VERB
ijtc-1403	96	11	it	it	PRON
ijtc-1403	96	12	has	have	AUX
ijtc-1403	96	13	violated	violate	VERB
ijtc-1403	96	14	the	the	DET
ijtc-1403	96	15	social	social	ADJ
ijtc-1403	96	16	contract	contract	NOUN
ijtc-1403	96	17	.	.	PUNCT
ijtc-1403	97	1	agency	agency	NOUN
ijtc-1403	97	2	theory	theory	NOUN
ijtc-1403	97	3	agency	agency	NOUN
ijtc-1403	97	4	theory	theory	NOUN
ijtc-1403	97	5	explains	explain	VERB
ijtc-1403	97	6	two	two	NUM
ijtc-1403	97	7	mutually	mutually	ADV
ijtc-1403	97	8	beneficial	beneficial	ADJ
ijtc-1403	97	9	relationships	relationship	NOUN
ijtc-1403	97	10	between	between	ADP
ijtc-1403	97	11	the	the	DET
ijtc-1403	97	12	principal	principal	NOUN
ijtc-1403	97	13	and	and	CCONJ
ijtc-1403	97	14	the	the	DET
ijtc-1403	97	15	agent	agent	NOUN
ijtc-1403	97	16	(	(	PUNCT
ijtc-1403	97	17	fitri	fitri	PROPN
ijtc-1403	97	18	et	et	PROPN
ijtc-1403	97	19	al	al	PROPN
ijtc-1403	97	20	.	.	PROPN
ijtc-1403	97	21	,	,	PUNCT
ijtc-1403	97	22	2019	2019	NUM
ijtc-1403	97	23	)	)	PUNCT
ijtc-1403	97	24	.	.	PUNCT
ijtc-1403	98	1	according	accord	VERB
ijtc-1403	98	2	to	to	ADP
ijtc-1403	98	3	agency	agency	NOUN
ijtc-1403	98	4	theory	theory	NOUN
ijtc-1403	98	5	,	,	PUNCT
ijtc-1403	98	6	people	people	NOUN
ijtc-1403	98	7	are	be	AUX
ijtc-1403	98	8	exclusively	exclusively	ADV
ijtc-1403	98	9	driven	drive	VERB
ijtc-1403	98	10	by	by	ADP
ijtc-1403	98	11	their	their	PRON
ijtc-1403	98	12	own	own	ADJ
ijtc-1403	98	13	interests	interest	NOUN
ijtc-1403	98	14	,	,	PUNCT
ijtc-1403	98	15	which	which	PRON
ijtc-1403	98	16	leads	lead	VERB
ijtc-1403	98	17	to	to	ADP
ijtc-1403	98	18	a	a	DET
ijtc-1403	98	19	disagreement	disagreement	NOUN
ijtc-1403	98	20	between	between	ADP
ijtc-1403	98	21	the	the	DET
ijtc-1403	98	22	agent	agent	NOUN
ijtc-1403	98	23	and	and	CCONJ
ijtc-1403	98	24	the	the	DET
ijtc-1403	98	25	principal	principal	NOUN
ijtc-1403	98	26	(	(	PUNCT
ijtc-1403	98	27	kurniawati	kurniawati	NOUN
ijtc-1403	98	28	,	,	PUNCT
ijtc-1403	98	29	2019	2019	NUM
ijtc-1403	98	30	)	)	PUNCT
ijtc-1403	98	31	.	.	PUNCT
ijtc-1403	99	1	disparities	disparity	NOUN
ijtc-1403	99	2	in	in	ADP
ijtc-1403	99	3	the	the	DET
ijtc-1403	99	4	principal	principal	NOUN
ijtc-1403	99	5	's	's	PART
ijtc-1403	99	6	and	and	CCONJ
ijtc-1403	99	7	the	the	DET
ijtc-1403	99	8	agent	agent	NOUN
ijtc-1403	99	9	's	's	PART
ijtc-1403	99	10	interests	interest	NOUN
ijtc-1403	99	11	may	may	AUX
ijtc-1403	99	12	affect	affect	VERB
ijtc-1403	99	13	the	the	DET
ijtc-1403	99	14	firm	firm	NOUN
ijtc-1403	99	15	’s	’s	PART
ijtc-1403	99	16	ability	ability	NOUN
ijtc-1403	99	17	to	to	PART
ijtc-1403	99	18	pay	pay	VERB
ijtc-1403	99	19	such	such	ADJ
ijtc-1403	99	20	as	as	ADP
ijtc-1403	99	21	taxes	taxis	NOUN
ijtc-1403	99	22	.	.	PUNCT
ijtc-1403	100	1	indonesian	indonesian	ADJ
ijtc-1403	100	2	taxation	taxation	PROPN
ijtc-1403	100	3	uses	use	VERB
ijtc-1403	100	4	a	a	DET
ijtc-1403	100	5	self	self	NOUN
ijtc-1403	100	6	-	-	PUNCT
ijtc-1403	100	7	assessment	assessment	NOUN
ijtc-1403	100	8	system	system	NOUN
ijtc-1403	100	9	,	,	PUNCT
ijtc-1403	100	10	permitting	permit	VERB
ijtc-1403	100	11	businesses	business	NOUN
ijtc-1403	100	12	to	to	PART
ijtc-1403	100	13	compute	compute	VERB
ijtc-1403	100	14	and	and	CCONJ
ijtc-1403	100	15	submit	submit	VERB
ijtc-1403	100	16	taxes	taxis	NOUN
ijtc-1403	100	17	.	.	PUNCT
ijtc-1403	101	1	agency	agency	NOUN
ijtc-1403	101	2	theory	theory	NOUN
ijtc-1403	101	3	in	in	ADP
ijtc-1403	101	4	tax	tax	NOUN
ijtc-1403	101	5	aggressiveness	aggressiveness	NOUN
ijtc-1403	101	6	can	can	AUX
ijtc-1403	101	7	be	be	AUX
ijtc-1403	101	8	seen	see	VERB
ijtc-1403	101	9	from	from	ADP
ijtc-1403	101	10	managers	manager	NOUN
ijtc-1403	101	11	(	(	PUNCT
ijtc-1403	101	12	agents	agent	NOUN
ijtc-1403	101	13	)	)	PUNCT
ijtc-1403	101	14	who	who	PRON
ijtc-1403	101	15	reduce	reduce	VERB
ijtc-1403	101	16	taxable	taxable	ADJ
ijtc-1403	101	17	income	income	NOUN
ijtc-1403	101	18	to	to	PART
ijtc-1403	101	19	reduce	reduce	VERB
ijtc-1403	101	20	the	the	DET
ijtc-1403	101	21	amount	amount	NOUN
ijtc-1403	101	22	owing	owe	VERB
ijtc-1403	101	23	on	on	ADP
ijtc-1403	101	24	taxes	taxis	NOUN
ijtc-1403	101	25	(	(	PUNCT
ijtc-1403	101	26	nugraha	nugraha	NOUN
ijtc-1403	101	27	&	&	CCONJ
ijtc-1403	101	28	meiranto	meiranto	NOUN
ijtc-1403	101	29	,	,	PUNCT
ijtc-1403	101	30	2015	2015	NUM
ijtc-1403	101	31	)	)	PUNCT
ijtc-1403	101	32	.	.	PUNCT
ijtc-1403	102	1	tax	tax	NOUN
ijtc-1403	102	2	aggressiveness	aggressiveness	NOUN
ijtc-1403	102	3	tax	tax	NOUN
ijtc-1403	102	4	aggressiveness	aggressiveness	NOUN
ijtc-1403	102	5	is	be	AUX
ijtc-1403	102	6	a	a	DET
ijtc-1403	102	7	tax	tax	NOUN
ijtc-1403	102	8	strategy	strategy	NOUN
ijtc-1403	102	9	intended	intend	VERB
ijtc-1403	102	10	in	in	ADP
ijtc-1403	102	11	order	order	NOUN
ijtc-1403	102	12	to	to	PART
ijtc-1403	102	13	lower	lower	VERB
ijtc-1403	102	14	taxable	taxable	ADJ
ijtc-1403	102	15	income	income	NOUN
ijtc-1403	102	16	(	(	PUNCT
ijtc-1403	102	17	martinez	martinez	PROPN
ijtc-1403	102	18	,	,	PUNCT
ijtc-1403	102	19	2017	2017	NUM
ijtc-1403	102	20	)	)	PUNCT
ijtc-1403	102	21	.	.	PUNCT
ijtc-1403	103	1	the	the	DET
ijtc-1403	103	2	methods	method	NOUN
ijtc-1403	103	3	and	and	CCONJ
ijtc-1403	103	4	techniques	technique	NOUN
ijtc-1403	103	5	that	that	PRON
ijtc-1403	103	6	tend	tend	VERB
ijtc-1403	103	7	to	to	PART
ijtc-1403	103	8	be	be	AUX
ijtc-1403	103	9	used	use	VERB
ijtc-1403	103	10	are	be	AUX
ijtc-1403	103	11	to	to	PART
ijtc-1403	103	12	exploit	exploit	VERB
ijtc-1403	103	13	the	the	DET
ijtc-1403	103	14	shortcomings	shortcoming	NOUN
ijtc-1403	103	15	seen	see	VERB
ijtc-1403	103	16	in	in	ADP
ijtc-1403	103	17	the	the	DET
ijtc-1403	103	18	tax	tax	NOUN
ijtc-1403	103	19	regulations	regulation	NOUN
ijtc-1403	103	20	themselves	themselves	PRON
ijtc-1403	103	21	and	and	CCONJ
ijtc-1403	103	22	not	not	PART
ijtc-1403	103	23	violate	violate	VERB
ijtc-1403	103	24	tax	tax	NOUN
ijtc-1403	103	25	laws	law	NOUN
ijtc-1403	103	26	(	(	PUNCT
ijtc-1403	103	27	wicaksono	wicaksono	NOUN
ijtc-1403	103	28	,	,	PUNCT
ijtc-1403	103	29	2017	2017	NUM
ijtc-1403	103	30	)	)	PUNCT
ijtc-1403	103	31	.	.	PUNCT
ijtc-1403	104	1	according	accord	VERB
ijtc-1403	104	2	to	to	ADP
ijtc-1403	104	3	(	(	PUNCT
ijtc-1403	104	4	lanis	lanis	NOUN
ijtc-1403	104	5	&	&	CCONJ
ijtc-1403	104	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	104	7	gender	gender	NOUN
ijtc-1403	104	8	diversity	diversity	NOUN
ijtc-1403	104	9	,	,	PUNCT
ijtc-1403	104	10	corporate	corporate	ADJ
ijtc-1403	104	11	social	social	ADJ
ijtc-1403	104	12	responsibility	responsibility	NOUN
ijtc-1403	104	13	,	,	PUNCT
ijtc-1403	104	14	return	return	VERB
ijtc-1403	104	15	on	on	ADP
ijtc-1403	104	16	asset	asset	NOUN
ijtc-1403	104	17	,	,	PUNCT
ijtc-1403	104	18	and	and	CCONJ
ijtc-1403	104	19	leverage	leverage	NOUN
ijtc-1403	104	20	on	on	ADP
ijtc-1403	104	21	the	the	DET
ijtc-1403	104	22	corporate	corporate	ADJ
ijtc-1403	104	23	tax	tax	NOUN
ijtc-1403	104	24	aggressiveness	aggressiveness	NOUN
ijtc-1403	104	25	of	of	ADP
ijtc-1403	104	26	manufacturing	manufacturing	NOUN
ijtc-1403	104	27	companies	company	NOUN
ijtc-1403	104	28	in	in	ADP
ijtc-1403	104	29	indonesia	indonesia	PROPN
ijtc-1403	104	30	wulandari	wulandari	X
ijtc-1403	104	31	,	,	PUNCT
ijtc-1403	104	32	tjahjono	tjahjono	ADV
ijtc-1403	104	33	,	,	PUNCT
ijtc-1403	104	34	ismawati	ismawati	NOUN
ijtc-1403	104	35	,	,	PUNCT
ijtc-1403	104	36	and	and	CCONJ
ijtc-1403	104	37	mulyanah	mulyanah	PROPN
ijtc-1403	104	38	730	730	NUM
ijtc-1403	104	39	|	|	ADV
ijtc-1403	104	40	ilomata	ilomata	PROPN
ijtc-1403	104	41	international	international	ADJ
ijtc-1403	104	42	journal	journal	NOUN
ijtc-1403	104	43	of	of	ADP
ijtc-1403	104	44	tax	tax	PROPN
ijtc-1403	104	45	&	&	CCONJ
ijtc-1403	104	46	accounting	accounting	PROPN
ijtc-1403	104	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	104	48	richardson	richardson	PROPN
ijtc-1403	104	49	,	,	PUNCT
ijtc-1403	104	50	2012	2012	NUM
ijtc-1403	104	51	)	)	PUNCT
ijtc-1403	104	52	,	,	PUNCT
ijtc-1403	104	53	companies	company	NOUN
ijtc-1403	104	54	that	that	PRON
ijtc-1403	104	55	use	use	VERB
ijtc-1403	104	56	aggressive	aggressive	ADJ
ijtc-1403	104	57	taxation	taxation	NOUN
ijtc-1403	104	58	are	be	AUX
ijtc-1403	104	59	viewed	view	VERB
ijtc-1403	104	60	as	as	ADP
ijtc-1403	104	61	reckless	reckless	ADJ
ijtc-1403	104	62	.	.	PUNCT
ijtc-1403	105	1	companies	company	NOUN
ijtc-1403	105	2	that	that	PRON
ijtc-1403	105	3	pay	pay	VERB
ijtc-1403	105	4	taxes	taxis	NOUN
ijtc-1403	105	5	honestly	honestly	ADV
ijtc-1403	105	6	can	can	AUX
ijtc-1403	105	7	cause	cause	VERB
ijtc-1403	105	8	conflict	conflict	NOUN
ijtc-1403	105	9	with	with	ADP
ijtc-1403	105	10	the	the	DET
ijtc-1403	105	11	company	company	NOUN
ijtc-1403	105	12	's	's	PART
ijtc-1403	105	13	main	main	ADJ
ijtc-1403	105	14	objectives	objective	NOUN
ijtc-1403	105	15	,	,	PUNCT
ijtc-1403	105	16	so	so	ADV
ijtc-1403	105	17	reducing	reduce	VERB
ijtc-1403	105	18	tax	tax	NOUN
ijtc-1403	105	19	burden	burden	NOUN
ijtc-1403	105	20	costs	cost	NOUN
ijtc-1403	105	21	is	be	AUX
ijtc-1403	105	22	a	a	DET
ijtc-1403	105	23	solution	solution	NOUN
ijtc-1403	105	24	(	(	PUNCT
ijtc-1403	105	25	dayang	dayang	PROPN
ijtc-1403	105	26	et	et	PROPN
ijtc-1403	105	27	al	al	PROPN
ijtc-1403	105	28	.	.	PROPN
ijtc-1403	105	29	,	,	PUNCT
ijtc-1403	105	30	2014	2014	NUM
ijtc-1403	105	31	)	)	PUNCT
ijtc-1403	105	32	.	.	PUNCT
ijtc-1403	106	1	businesses	business	NOUN
ijtc-1403	106	2	may	may	AUX
ijtc-1403	106	3	attempt	attempt	VERB
ijtc-1403	106	4	to	to	PART
ijtc-1403	106	5	take	take	VERB
ijtc-1403	106	6	advantage	advantage	NOUN
ijtc-1403	106	7	of	of	ADP
ijtc-1403	106	8	tax	tax	NOUN
ijtc-1403	106	9	law	law	NOUN
ijtc-1403	106	10	loopholes	loophole	NOUN
ijtc-1403	106	11	to	to	PART
ijtc-1403	106	12	lower	lower	VERB
ijtc-1403	106	13	their	their	PRON
ijtc-1403	106	14	tax	tax	NOUN
ijtc-1403	106	15	liability	liability	NOUN
ijtc-1403	106	16	.	.	PUNCT
ijtc-1403	107	1	the	the	DET
ijtc-1403	107	2	number	number	NOUN
ijtc-1403	107	3	of	of	ADP
ijtc-1403	107	4	loopholes	loophole	NOUN
ijtc-1403	107	5	they	they	PRON
ijtc-1403	107	6	use	use	VERB
ijtc-1403	107	7	increases	increase	NOUN
ijtc-1403	107	8	their	their	PRON
ijtc-1403	107	9	tax	tax	NOUN
ijtc-1403	107	10	aggressiveness	aggressiveness	NOUN
ijtc-1403	107	11	.	.	PUNCT
ijtc-1403	108	1	corporate	corporate	ADJ
ijtc-1403	108	2	tax	tax	NOUN
ijtc-1403	108	3	aggression	aggression	NOUN
ijtc-1403	108	4	may	may	AUX
ijtc-1403	108	5	result	result	VERB
ijtc-1403	108	6	in	in	ADP
ijtc-1403	108	7	significant	significant	ADJ
ijtc-1403	108	8	losses	loss	NOUN
ijtc-1403	108	9	(	(	PUNCT
ijtc-1403	108	10	lanis	lanis	PROPN
ijtc-1403	108	11	&	&	CCONJ
ijtc-1403	108	12	richardson	richardson	PROPN
ijtc-1403	108	13	,	,	PUNCT
ijtc-1403	108	14	2012	2012	NUM
ijtc-1403	108	15	)	)	PUNCT
ijtc-1403	108	16	.	.	PUNCT
ijtc-1403	109	1	as	as	ADP
ijtc-1403	109	2	the	the	DET
ijtc-1403	109	3	recipient	recipient	NOUN
ijtc-1403	109	4	of	of	ADP
ijtc-1403	109	5	taxes	taxis	NOUN
ijtc-1403	109	6	,	,	PUNCT
ijtc-1403	109	7	the	the	DET
ijtc-1403	109	8	government	government	NOUN
ijtc-1403	109	9	will	will	AUX
ijtc-1403	109	10	be	be	AUX
ijtc-1403	109	11	harmed	harm	VERB
ijtc-1403	109	12	by	by	ADP
ijtc-1403	109	13	this	this	DET
ijtc-1403	109	14	action	action	NOUN
ijtc-1403	109	15	because	because	SCONJ
ijtc-1403	109	16	it	it	PRON
ijtc-1403	109	17	can	can	AUX
ijtc-1403	109	18	reduce	reduce	VERB
ijtc-1403	109	19	state	state	NOUN
ijtc-1403	109	20	revenue	revenue	NOUN
ijtc-1403	109	21	.	.	PUNCT
ijtc-1403	110	1	tax	tax	NOUN
ijtc-1403	110	2	aggressiveness	aggressiveness	NOUN
ijtc-1403	110	3	in	in	ADP
ijtc-1403	110	4	companies	company	NOUN
ijtc-1403	110	5	damages	damage	VERB
ijtc-1403	110	6	the	the	DET
ijtc-1403	110	7	state	state	NOUN
ijtc-1403	110	8	because	because	SCONJ
ijtc-1403	110	9	taxes	taxis	NOUN
ijtc-1403	110	10	are	be	AUX
ijtc-1403	110	11	a	a	DET
ijtc-1403	110	12	component	component	NOUN
ijtc-1403	110	13	of	of	ADP
ijtc-1403	110	14	state	state	NOUN
ijtc-1403	110	15	revenue	revenue	NOUN
ijtc-1403	110	16	used	use	VERB
ijtc-1403	110	17	for	for	ADP
ijtc-1403	110	18	people	people	NOUN
ijtc-1403	110	19	's	's	PART
ijtc-1403	110	20	welfare	welfare	NOUN
ijtc-1403	110	21	.	.	PUNCT
ijtc-1403	111	1	state	state	NOUN
ijtc-1403	111	2	revenue	revenue	NOUN
ijtc-1403	111	3	decreases	decrease	VERB
ijtc-1403	111	4	with	with	ADP
ijtc-1403	111	5	a	a	DET
ijtc-1403	111	6	company	company	NOUN
ijtc-1403	111	7	's	's	PART
ijtc-1403	111	8	level	level	NOUN
ijtc-1403	111	9	of	of	ADP
ijtc-1403	111	10	tax	tax	NOUN
ijtc-1403	111	11	aggressiveness	aggressiveness	NOUN
ijtc-1403	111	12	.	.	PUNCT
ijtc-1403	112	1	the	the	DET
ijtc-1403	112	2	impact	impact	NOUN
ijtc-1403	112	3	on	on	ADP
ijtc-1403	112	4	society	society	NOUN
ijtc-1403	112	5	is	be	AUX
ijtc-1403	112	6	that	that	SCONJ
ijtc-1403	112	7	they	they	PRON
ijtc-1403	112	8	do	do	AUX
ijtc-1403	112	9	not	not	PART
ijtc-1403	112	10	get	get	VERB
ijtc-1403	112	11	adequate	adequate	ADJ
ijtc-1403	112	12	facilities	facility	NOUN
ijtc-1403	112	13	and	and	CCONJ
ijtc-1403	112	14	support	support	NOUN
ijtc-1403	112	15	for	for	ADP
ijtc-1403	112	16	development	development	NOUN
ijtc-1403	112	17	obtained	obtain	VERB
ijtc-1403	112	18	from	from	ADP
ijtc-1403	112	19	the	the	DET
ijtc-1403	112	20	government	government	NOUN
ijtc-1403	112	21	for	for	ADP
ijtc-1403	112	22	this	this	DET
ijtc-1403	112	23	action	action	NOUN
ijtc-1403	112	24	(	(	PUNCT
ijtc-1403	112	25	purwanggono	purwanggono	NOUN
ijtc-1403	112	26	&	&	CCONJ
ijtc-1403	112	27	rohman	rohman	NOUN
ijtc-1403	112	28	,	,	PUNCT
ijtc-1403	112	29	2015	2015	NUM
ijtc-1403	112	30	)	)	PUNCT
ijtc-1403	112	31	.	.	PUNCT
ijtc-1403	113	1	gender	gender	NOUN
ijtc-1403	113	2	diversity	diversity	NOUN
ijtc-1403	113	3	gender	gender	NOUN
ijtc-1403	113	4	diversity	diversity	NOUN
ijtc-1403	113	5	focuses	focus	VERB
ijtc-1403	113	6	on	on	ADP
ijtc-1403	113	7	the	the	DET
ijtc-1403	113	8	company	company	NOUN
ijtc-1403	113	9	's	's	PART
ijtc-1403	113	10	inclusion	inclusion	NOUN
ijtc-1403	113	11	of	of	ADP
ijtc-1403	113	12	female	female	ADJ
ijtc-1403	113	13	board	board	NOUN
ijtc-1403	113	14	members	member	NOUN
ijtc-1403	113	15	.	.	PUNCT
ijtc-1403	114	1	as	as	SCONJ
ijtc-1403	114	2	stated	state	VERB
ijtc-1403	114	3	by	by	ADP
ijtc-1403	114	4	(	(	PUNCT
ijtc-1403	114	5	arfken	arfken	PROPN
ijtc-1403	114	6	et	et	PROPN
ijtc-1403	114	7	al	al	PROPN
ijtc-1403	114	8	.	.	PROPN
ijtc-1403	114	9	,	,	PUNCT
ijtc-1403	114	10	2004	2004	NUM
ijtc-1403	114	11	)	)	PUNCT
ijtc-1403	114	12	,	,	PUNCT
ijtc-1403	114	13	gender	gender	NOUN
ijtc-1403	114	14	diversity	diversity	NOUN
ijtc-1403	114	15	can	can	AUX
ijtc-1403	114	16	help	help	VERB
ijtc-1403	114	17	companies	company	NOUN
ijtc-1403	114	18	solve	solve	VERB
ijtc-1403	114	19	problems	problem	NOUN
ijtc-1403	114	20	more	more	ADV
ijtc-1403	114	21	effectively	effectively	ADV
ijtc-1403	114	22	,	,	PUNCT
ijtc-1403	114	23	develop	develop	VERB
ijtc-1403	114	24	fresh	fresh	ADJ
ijtc-1403	114	25	ideas	idea	NOUN
ijtc-1403	114	26	,	,	PUNCT
ijtc-1403	114	27	and	and	CCONJ
ijtc-1403	114	28	provide	provide	VERB
ijtc-1403	114	29	insights	insight	NOUN
ijtc-1403	114	30	that	that	PRON
ijtc-1403	114	31	help	help	VERB
ijtc-1403	114	32	employees	employee	NOUN
ijtc-1403	114	33	learn	learn	VERB
ijtc-1403	114	34	new	new	ADJ
ijtc-1403	114	35	things	thing	NOUN
ijtc-1403	114	36	.	.	PUNCT
ijtc-1403	115	1	diversity	diversity	NOUN
ijtc-1403	115	2	in	in	ADP
ijtc-1403	115	3	gender	gender	NOUN
ijtc-1403	115	4	on	on	ADP
ijtc-1403	115	5	the	the	DET
ijtc-1403	115	6	board	board	NOUN
ijtc-1403	115	7	is	be	AUX
ijtc-1403	115	8	expected	expect	VERB
ijtc-1403	115	9	to	to	PART
ijtc-1403	115	10	enrich	enrich	VERB
ijtc-1403	115	11	solutions	solution	NOUN
ijtc-1403	115	12	to	to	ADP
ijtc-1403	115	13	issues	issue	NOUN
ijtc-1403	115	14	in	in	ADP
ijtc-1403	115	15	the	the	DET
ijtc-1403	115	16	company	company	NOUN
ijtc-1403	115	17	due	due	ADP
ijtc-1403	115	18	to	to	ADP
ijtc-1403	115	19	individuals	individual	NOUN
ijtc-1403	115	20	'	'	PART
ijtc-1403	115	21	diverse	diverse	ADJ
ijtc-1403	115	22	characters	character	NOUN
ijtc-1403	115	23	and	and	CCONJ
ijtc-1403	115	24	motivations	motivation	NOUN
ijtc-1403	115	25	that	that	PRON
ijtc-1403	115	26	influence	influence	VERB
ijtc-1403	115	27	decision	decision	NOUN
ijtc-1403	115	28	-	-	PUNCT
ijtc-1403	115	29	making	making	NOUN
ijtc-1403	115	30	or	or	CCONJ
ijtc-1403	115	31	actions	action	NOUN
ijtc-1403	115	32	taken	take	VERB
ijtc-1403	115	33	(	(	PUNCT
ijtc-1403	115	34	aurellia	aurellia	PROPN
ijtc-1403	115	35	&	&	CCONJ
ijtc-1403	115	36	sambuaga	sambuaga	NOUN
ijtc-1403	115	37	,	,	PUNCT
ijtc-1403	115	38	2022	2022	NUM
ijtc-1403	115	39	)	)	PUNCT
ijtc-1403	115	40	.	.	PUNCT
ijtc-1403	116	1	the	the	DET
ijtc-1403	116	2	company	company	NOUN
ijtc-1403	116	3	's	's	PART
ijtc-1403	116	4	board	board	NOUN
ijtc-1403	116	5	of	of	ADP
ijtc-1403	116	6	directors	director	NOUN
ijtc-1403	116	7	'	'	PART
ijtc-1403	116	8	representation	representation	NOUN
ijtc-1403	116	9	of	of	ADP
ijtc-1403	116	10	women	woman	NOUN
ijtc-1403	116	11	demonstrates	demonstrate	VERB
ijtc-1403	116	12	that	that	PRON
ijtc-1403	116	13	gives	give	VERB
ijtc-1403	116	14	everyone	everyone	PRON
ijtc-1403	116	15	the	the	DET
ijtc-1403	116	16	same	same	ADJ
ijtc-1403	116	17	opportunity	opportunity	NOUN
ijtc-1403	116	18	to	to	PART
ijtc-1403	116	19	occupy	occupy	VERB
ijtc-1403	116	20	essential	essential	ADJ
ijtc-1403	116	21	positions	position	NOUN
ijtc-1403	116	22	in	in	ADP
ijtc-1403	116	23	the	the	DET
ijtc-1403	116	24	company	company	NOUN
ijtc-1403	116	25	regardless	regardless	ADV
ijtc-1403	116	26	of	of	ADP
ijtc-1403	116	27	gender	gender	NOUN
ijtc-1403	116	28	based	base	VERB
ijtc-1403	116	29	on	on	ADP
ijtc-1403	116	30	the	the	DET
ijtc-1403	116	31	abilities	ability	NOUN
ijtc-1403	116	32	possessed	possess	VERB
ijtc-1403	116	33	and	and	CCONJ
ijtc-1403	116	34	needed	need	VERB
ijtc-1403	116	35	by	by	ADP
ijtc-1403	116	36	the	the	DET
ijtc-1403	116	37	company	company	NOUN
ijtc-1403	116	38	(	(	PUNCT
ijtc-1403	116	39	amanda	amanda	PROPN
ijtc-1403	116	40	oktariyani	oktariyani	PROPN
ijtc-1403	116	41	&	&	CCONJ
ijtc-1403	116	42	rachmawati	rachmawati	PROPN
ijtc-1403	116	43	,	,	PUNCT
ijtc-1403	116	44	2021	2021	NUM
ijtc-1403	116	45	)	)	PUNCT
ijtc-1403	116	46	.	.	PUNCT
ijtc-1403	117	1	research	research	NOUN
ijtc-1403	117	2	by	by	ADP
ijtc-1403	117	3	(	(	PUNCT
ijtc-1403	117	4	lanis	lanis	PROPN
ijtc-1403	117	5	et	et	PROPN
ijtc-1403	117	6	al	al	PROPN
ijtc-1403	117	7	.	.	PROPN
ijtc-1403	117	8	,	,	PUNCT
ijtc-1403	117	9	2017	2017	NUM
ijtc-1403	117	10	)	)	PUNCT
ijtc-1403	117	11	demonstrates	demonstrate	VERB
ijtc-1403	117	12	the	the	DET
ijtc-1403	117	13	significant	significant	ADJ
ijtc-1403	117	14	influence	influence	NOUN
ijtc-1403	117	15	that	that	SCONJ
ijtc-1403	117	16	having	have	VERB
ijtc-1403	117	17	one	one	NUM
ijtc-1403	117	18	or	or	CCONJ
ijtc-1403	117	19	more	more	ADJ
ijtc-1403	117	20	female	female	ADJ
ijtc-1403	117	21	directors	director	NOUN
ijtc-1403	117	22	on	on	ADP
ijtc-1403	117	23	the	the	DET
ijtc-1403	117	24	board	board	NOUN
ijtc-1403	117	25	has	have	VERB
ijtc-1403	117	26	on	on	ADP
ijtc-1403	117	27	tax	tax	NOUN
ijtc-1403	117	28	aggressiveness	aggressiveness	NOUN
ijtc-1403	117	29	.	.	PUNCT
ijtc-1403	118	1	there	there	PRON
ijtc-1403	118	2	are	be	VERB
ijtc-1403	118	3	higher	high	ADJ
ijtc-1403	118	4	moral	moral	ADJ
ijtc-1403	118	5	and	and	CCONJ
ijtc-1403	118	6	ethical	ethical	ADJ
ijtc-1403	118	7	requirements	requirement	NOUN
ijtc-1403	118	8	among	among	ADP
ijtc-1403	118	9	female	female	ADJ
ijtc-1403	118	10	directors	director	NOUN
ijtc-1403	118	11	.	.	PUNCT
ijtc-1403	119	1	female	female	ADJ
ijtc-1403	119	2	directors	director	NOUN
ijtc-1403	119	3	are	be	AUX
ijtc-1403	119	4	more	more	ADV
ijtc-1403	119	5	autonomous	autonomous	ADJ
ijtc-1403	119	6	,	,	PUNCT
ijtc-1403	119	7	are	be	AUX
ijtc-1403	119	8	less	less	ADV
ijtc-1403	119	9	willing	willing	ADJ
ijtc-1403	119	10	to	to	PART
ijtc-1403	119	11	take	take	VERB
ijtc-1403	119	12	risks	risk	NOUN
ijtc-1403	119	13	,	,	PUNCT
ijtc-1403	119	14	and	and	CCONJ
ijtc-1403	119	15	provide	provide	VERB
ijtc-1403	119	16	more	more	ADV
ijtc-1403	119	17	appropriate	appropriate	ADJ
ijtc-1403	119	18	decisions	decision	NOUN
ijtc-1403	119	19	that	that	PRON
ijtc-1403	119	20	have	have	VERB
ijtc-1403	119	21	the	the	DET
ijtc-1403	119	22	potential	potential	NOUN
ijtc-1403	119	23	to	to	PART
ijtc-1403	119	24	raise	raise	VERB
ijtc-1403	119	25	transparency	transparency	NOUN
ijtc-1403	119	26	and	and	CCONJ
ijtc-1403	119	27	trust	trust	NOUN
ijtc-1403	119	28	in	in	ADP
ijtc-1403	119	29	the	the	DET
ijtc-1403	119	30	board	board	NOUN
ijtc-1403	119	31	(	(	PUNCT
ijtc-1403	119	32	tanujaya	tanujaya	PROPN
ijtc-1403	119	33	&	&	CCONJ
ijtc-1403	119	34	anggreany	anggreany	PROPN
ijtc-1403	119	35	,	,	PUNCT
ijtc-1403	119	36	2021	2021	NUM
ijtc-1403	119	37	)	)	PUNCT
ijtc-1403	119	38	.	.	PUNCT
ijtc-1403	120	1	therefore	therefore	ADV
ijtc-1403	120	2	,	,	PUNCT
ijtc-1403	120	3	having	have	VERB
ijtc-1403	120	4	more	more	ADJ
ijtc-1403	120	5	female	female	ADJ
ijtc-1403	120	6	board	board	NOUN
ijtc-1403	120	7	directors	director	NOUN
ijtc-1403	120	8	can	can	AUX
ijtc-1403	120	9	minimize	minimize	VERB
ijtc-1403	120	10	the	the	DET
ijtc-1403	120	11	potential	potential	NOUN
ijtc-1403	120	12	for	for	ADP
ijtc-1403	120	13	companies	company	NOUN
ijtc-1403	120	14	'	'	PART
ijtc-1403	120	15	tax	tax	NOUN
ijtc-1403	120	16	avoidance	avoidance	NOUN
ijtc-1403	120	17	.	.	PUNCT
ijtc-1403	121	1	study	study	NOUN
ijtc-1403	121	2	by	by	ADP
ijtc-1403	121	3	(	(	PUNCT
ijtc-1403	121	4	ambarsari	ambarsari	PROPN
ijtc-1403	121	5	et	et	PROPN
ijtc-1403	121	6	al	al	PROPN
ijtc-1403	121	7	.	.	PROPN
ijtc-1403	121	8	,	,	PUNCT
ijtc-1403	121	9	2018	2018	NUM
ijtc-1403	121	10	;	;	PUNCT
ijtc-1403	121	11	aurellia	aurellia	PROPN
ijtc-1403	121	12	&	&	CCONJ
ijtc-1403	121	13	sambuaga	sambuaga	NOUN
ijtc-1403	121	14	,	,	PUNCT
ijtc-1403	121	15	2022	2022	NUM
ijtc-1403	121	16	;	;	PUNCT
ijtc-1403	121	17	tanujaya	tanujaya	PROPN
ijtc-1403	121	18	&	&	CCONJ
ijtc-1403	121	19	anggreany	anggreany	PROPN
ijtc-1403	121	20	,	,	PUNCT
ijtc-1403	121	21	2021	2021	NUM
ijtc-1403	121	22	)	)	PUNCT
ijtc-1403	121	23	proves	prove	VERB
ijtc-1403	121	24	that	that	SCONJ
ijtc-1403	121	25	gender	gender	NOUN
ijtc-1403	121	26	diversity	diversity	NOUN
ijtc-1403	121	27	negatively	negatively	ADV
ijtc-1403	121	28	affects	affect	VERB
ijtc-1403	121	29	corporate	corporate	ADJ
ijtc-1403	121	30	tax	tax	NOUN
ijtc-1403	121	31	aggressiveness	aggressiveness	NOUN
ijtc-1403	121	32	.	.	PUNCT
ijtc-1403	122	1	h1	h1	PROPN
ijtc-1403	122	2	.	.	PUNCT
ijtc-1403	123	1	gender	gender	NOUN
ijtc-1403	123	2	diversity	diversity	NOUN
ijtc-1403	123	3	negatively	negatively	ADV
ijtc-1403	123	4	affects	affect	VERB
ijtc-1403	123	5	tax	tax	NOUN
ijtc-1403	123	6	aggressiveness	aggressiveness	NOUN
ijtc-1403	123	7	.	.	PUNCT
ijtc-1403	124	1	corporate	corporate	ADJ
ijtc-1403	124	2	social	social	ADJ
ijtc-1403	124	3	responsibility	responsibility	NOUN
ijtc-1403	124	4	csr	csr	PROPN
ijtc-1403	124	5	first	first	ADV
ijtc-1403	124	6	appeared	appear	VERB
ijtc-1403	124	7	in	in	ADP
ijtc-1403	124	8	formal	formal	ADJ
ijtc-1403	124	9	academic	academic	ADJ
ijtc-1403	124	10	discourse	discourse	NOUN
ijtc-1403	124	11	when	when	SCONJ
ijtc-1403	124	12	howard	howard	PROPN
ijtc-1403	124	13	r.	r.	PROPN
ijtc-1403	124	14	bowen	bowen	PROPN
ijtc-1403	124	15	published	publish	VERB
ijtc-1403	124	16	his	his	PRON
ijtc-1403	124	17	book	book	NOUN
ijtc-1403	124	18	“	"	PUNCT
ijtc-1403	124	19	social	social	ADJ
ijtc-1403	124	20	responsibility	responsibility	NOUN
ijtc-1403	124	21	of	of	ADP
ijtc-1403	124	22	the	the	DET
ijtc-1403	124	23	businessman	businessman	NOUN
ijtc-1403	124	24	”	"	PUNCT
ijtc-1403	124	25	in	in	ADP
ijtc-1403	124	26	1953	1953	NUM
ijtc-1403	124	27	.	.	PUNCT
ijtc-1403	125	1	bowen	bowen	PROPN
ijtc-1403	125	2	's	's	PART
ijtc-1403	125	3	basic	basic	ADJ
ijtc-1403	125	4	idea	idea	NOUN
ijtc-1403	125	5	of	of	ADP
ijtc-1403	125	6	csr	csr	NOUN
ijtc-1403	125	7	refers	refer	VERB
ijtc-1403	125	8	to	to	ADP
ijtc-1403	125	9	the	the	DET
ijtc-1403	125	10	obligation	obligation	NOUN
ijtc-1403	125	11	of	of	ADP
ijtc-1403	125	12	business	business	NOUN
ijtc-1403	125	13	actors	actor	NOUN
ijtc-1403	125	14	to	to	PART
ijtc-1403	125	15	run	run	VERB
ijtc-1403	125	16	their	their	PRON
ijtc-1403	125	17	companies	company	NOUN
ijtc-1403	125	18	in	in	ADP
ijtc-1403	125	19	accordance	accordance	NOUN
ijtc-1403	125	20	with	with	ADP
ijtc-1403	125	21	the	the	DET
ijtc-1403	125	22	values	value	NOUN
ijtc-1403	125	23	and	and	CCONJ
ijtc-1403	125	24	goals	goal	NOUN
ijtc-1403	125	25	that	that	SCONJ
ijtc-1403	125	26	the	the	DET
ijtc-1403	125	27	community	community	NOUN
ijtc-1403	125	28	in	in	ADP
ijtc-1403	125	29	which	which	PRON
ijtc-1403	125	30	their	their	PRON
ijtc-1403	125	31	companies	company	NOUN
ijtc-1403	125	32	operate	operate	VERB
ijtc-1403	125	33	wants	want	VERB
ijtc-1403	125	34	to	to	PART
ijtc-1403	125	35	achieve	achieve	VERB
ijtc-1403	125	36	.	.	PUNCT
ijtc-1403	126	1	(	(	PUNCT
ijtc-1403	126	2	yunistiyani	yunistiyani	PROPN
ijtc-1403	126	3	&	&	CCONJ
ijtc-1403	126	4	tahar	tahar	PROPN
ijtc-1403	126	5	,	,	PUNCT
ijtc-1403	126	6	2017	2017	NUM
ijtc-1403	126	7	)	)	PUNCT
ijtc-1403	126	8	said	say	VERB
ijtc-1403	126	9	that	that	SCONJ
ijtc-1403	126	10	csr	csr	NOUN
ijtc-1403	126	11	imposes	impose	VERB
ijtc-1403	126	12	two	two	NUM
ijtc-1403	126	13	obligations	obligation	NOUN
ijtc-1403	126	14	on	on	ADP
ijtc-1403	126	15	companies	company	NOUN
ijtc-1403	126	16	,	,	PUNCT
ijtc-1403	126	17	namely	namely	ADV
ijtc-1403	126	18	csr	csr	NOUN
ijtc-1403	126	19	activities	activity	NOUN
ijtc-1403	126	20	and	and	CCONJ
ijtc-1403	126	21	paying	pay	VERB
ijtc-1403	126	22	taxes	taxis	NOUN
ijtc-1403	126	23	,	,	PUNCT
ijtc-1403	126	24	which	which	PRON
ijtc-1403	126	25	increase	increase	VERB
ijtc-1403	126	26	company	company	NOUN
ijtc-1403	126	27	expenses	expense	NOUN
ijtc-1403	126	28	and	and	CCONJ
ijtc-1403	126	29	can	can	AUX
ijtc-1403	126	30	encourage	encourage	VERB
ijtc-1403	126	31	companies	company	NOUN
ijtc-1403	126	32	to	to	PART
ijtc-1403	126	33	take	take	VERB
ijtc-1403	126	34	aggressive	aggressive	ADJ
ijtc-1403	126	35	tax	tax	NOUN
ijtc-1403	126	36	actions	action	NOUN
ijtc-1403	126	37	.	.	PUNCT
ijtc-1403	127	1	the	the	DET
ijtc-1403	127	2	corporate	corporate	ADJ
ijtc-1403	127	3	tax	tax	NOUN
ijtc-1403	127	4	aggressiveness	aggressiveness	NOUN
ijtc-1403	127	5	increases	increase	VERB
ijtc-1403	127	6	with	with	ADP
ijtc-1403	127	7	the	the	DET
ijtc-1403	127	8	amount	amount	NOUN
ijtc-1403	127	9	of	of	ADP
ijtc-1403	127	10	csr	csr	NOUN
ijtc-1403	127	11	disclosure	disclosure	NOUN
ijtc-1403	127	12	because	because	SCONJ
ijtc-1403	127	13	some	some	PRON
ijtc-1403	127	14	of	of	ADP
ijtc-1403	127	15	the	the	DET
ijtc-1403	127	16	csr	csr	NOUN
ijtc-1403	127	17	items	item	NOUN
ijtc-1403	127	18	are	be	AUX
ijtc-1403	127	19	expenditures	expenditure	NOUN
ijtc-1403	127	20	that	that	PRON
ijtc-1403	127	21	may	may	AUX
ijtc-1403	127	22	be	be	AUX
ijtc-1403	127	23	attributed	attribute	VERB
ijtc-1403	127	24	to	to	ADP
ijtc-1403	127	25	them	they	PRON
ijtc-1403	127	26	(	(	PUNCT
ijtc-1403	127	27	deductible	deductible	ADJ
ijtc-1403	127	28	expenses	expense	NOUN
ijtc-1403	127	29	)	)	PUNCT
ijtc-1403	127	30	,	,	PUNCT
ijtc-1403	127	31	so	so	ADV
ijtc-1403	127	32	many	many	ADJ
ijtc-1403	127	33	companies	company	NOUN
ijtc-1403	127	34	carry	carry	VERB
ijtc-1403	127	35	out	out	ADP
ijtc-1403	127	36	csr	csr	NOUN
ijtc-1403	127	37	only	only	ADV
ijtc-1403	127	38	to	to	PART
ijtc-1403	127	39	reduce	reduce	VERB
ijtc-1403	127	40	gross	gross	ADJ
ijtc-1403	127	41	income	income	NOUN
ijtc-1403	127	42	.	.	PUNCT
ijtc-1403	128	1	in	in	ADP
ijtc-1403	128	2	addition	addition	NOUN
ijtc-1403	128	3	,	,	PUNCT
ijtc-1403	128	4	companies	company	NOUN
ijtc-1403	128	5	that	that	PRON
ijtc-1403	128	6	only	only	ADV
ijtc-1403	128	7	engage	engage	VERB
ijtc-1403	128	8	in	in	ADP
ijtc-1403	128	9	social	social	ADJ
ijtc-1403	128	10	responsibility	responsibility	NOUN
ijtc-1403	128	11	can	can	AUX
ijtc-1403	128	12	obtain	obtain	VERB
ijtc-1403	128	13	a	a	DET
ijtc-1403	128	14	good	good	ADJ
ijtc-1403	128	15	image	image	NOUN
ijtc-1403	128	16	in	in	ADP
ijtc-1403	128	17	order	order	NOUN
ijtc-1403	128	18	for	for	SCONJ
ijtc-1403	128	19	the	the	DET
ijtc-1403	128	20	business	business	NOUN
ijtc-1403	128	21	to	to	PART
ijtc-1403	128	22	conceal	conceal	VERB
ijtc-1403	128	23	its	its	PRON
ijtc-1403	128	24	careless	careless	ADJ
ijtc-1403	128	25	acts	act	NOUN
ijtc-1403	128	26	,	,	PUNCT
ijtc-1403	128	27	such	such	ADJ
ijtc-1403	128	28	as	as	ADP
ijtc-1403	128	29	tax	tax	NOUN
ijtc-1403	128	30	evasion	evasion	NOUN
ijtc-1403	128	31	(	(	PUNCT
ijtc-1403	128	32	pramita	pramita	PROPN
ijtc-1403	128	33	&	&	CCONJ
ijtc-1403	128	34	susanti	susanti	PROPN
ijtc-1403	128	35	,	,	PUNCT
ijtc-1403	128	36	2023	2023	NUM
ijtc-1403	128	37	)	)	PUNCT
ijtc-1403	128	38	.	.	PUNCT
ijtc-1403	129	1	research	research	NOUN
ijtc-1403	129	2	by	by	ADP
ijtc-1403	129	3	(	(	PUNCT
ijtc-1403	129	4	yunistiyani	yunistiyani	PROPN
ijtc-1403	129	5	&	&	CCONJ
ijtc-1403	129	6	tahar	tahar	PROPN
ijtc-1403	129	7	,	,	PUNCT
ijtc-1403	129	8	2017	2017	NUM
ijtc-1403	129	9	)	)	PUNCT
ijtc-1403	129	10	proves	prove	VERB
ijtc-1403	129	11	that	that	SCONJ
ijtc-1403	129	12	csr	csr	NOUN
ijtc-1403	129	13	positively	positively	ADV
ijtc-1403	129	14	affects	affect	VERB
ijtc-1403	129	15	tax	tax	NOUN
ijtc-1403	129	16	aggressiveness	aggressiveness	NOUN
ijtc-1403	129	17	.	.	PUNCT
ijtc-1403	130	1	the	the	DET
ijtc-1403	130	2	more	more	ADJ
ijtc-1403	130	3	csr	csr	NOUN
ijtc-1403	130	4	disclosure	disclosure	NOUN
ijtc-1403	130	5	there	there	PRON
ijtc-1403	130	6	is	be	VERB
ijtc-1403	130	7	,	,	PUNCT
ijtc-1403	130	8	the	the	DET
ijtc-1403	130	9	more	more	ADV
ijtc-1403	130	10	aggressive	aggressive	ADJ
ijtc-1403	130	11	the	the	DET
ijtc-1403	130	12	corporation	corporation	NOUN
ijtc-1403	130	13	is	be	AUX
ijtc-1403	130	14	with	with	ADP
ijtc-1403	130	15	taxes	taxis	NOUN
ijtc-1403	130	16	.	.	PUNCT
ijtc-1403	131	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	131	2	gender	gender	NOUN
ijtc-1403	131	3	diversity	diversity	NOUN
ijtc-1403	131	4	,	,	PUNCT
ijtc-1403	131	5	corporate	corporate	ADJ
ijtc-1403	131	6	social	social	ADJ
ijtc-1403	131	7	responsibility	responsibility	NOUN
ijtc-1403	131	8	,	,	PUNCT
ijtc-1403	131	9	return	return	VERB
ijtc-1403	131	10	on	on	ADP
ijtc-1403	131	11	asset	asset	NOUN
ijtc-1403	131	12	,	,	PUNCT
ijtc-1403	131	13	and	and	CCONJ
ijtc-1403	131	14	leverage	leverage	NOUN
ijtc-1403	131	15	on	on	ADP
ijtc-1403	131	16	the	the	DET
ijtc-1403	131	17	corporate	corporate	ADJ
ijtc-1403	131	18	tax	tax	NOUN
ijtc-1403	131	19	aggressiveness	aggressiveness	NOUN
ijtc-1403	131	20	of	of	ADP
ijtc-1403	131	21	manufacturing	manufacturing	NOUN
ijtc-1403	131	22	companies	company	NOUN
ijtc-1403	131	23	in	in	ADP
ijtc-1403	131	24	indonesia	indonesia	PROPN
ijtc-1403	131	25	wulandari	wulandari	X
ijtc-1403	131	26	,	,	PUNCT
ijtc-1403	131	27	tjahjono	tjahjono	ADV
ijtc-1403	131	28	,	,	PUNCT
ijtc-1403	131	29	ismawati	ismawati	NOUN
ijtc-1403	131	30	,	,	PUNCT
ijtc-1403	131	31	and	and	CCONJ
ijtc-1403	131	32	mulyanah	mulyanah	PROPN
ijtc-1403	131	33	731	731	NUM
ijtc-1403	131	34	|	|	ADV
ijtc-1403	131	35	ilomata	ilomata	NOUN
ijtc-1403	131	36	international	international	ADJ
ijtc-1403	131	37	journal	journal	NOUN
ijtc-1403	131	38	of	of	ADP
ijtc-1403	131	39	tax	tax	PROPN
ijtc-1403	131	40	&	&	CCONJ
ijtc-1403	131	41	accounting	accounting	PROPN
ijtc-1403	131	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	131	43	h2	h2	NOUN
ijtc-1403	131	44	.	.	PUNCT
ijtc-1403	132	1	corporate	corporate	ADJ
ijtc-1403	132	2	social	social	ADJ
ijtc-1403	132	3	responsibility	responsibility	NOUN
ijtc-1403	132	4	positively	positively	ADV
ijtc-1403	132	5	affects	affect	VERB
ijtc-1403	132	6	tax	tax	NOUN
ijtc-1403	132	7	aggressiveness	aggressiveness	NOUN
ijtc-1403	132	8	.	.	PUNCT
ijtc-1403	133	1	return	return	NOUN
ijtc-1403	133	2	on	on	ADP
ijtc-1403	133	3	asset	asset	NOUN
ijtc-1403	133	4	roa	roa	NOUN
ijtc-1403	133	5	is	be	AUX
ijtc-1403	133	6	one	one	NUM
ijtc-1403	133	7	of	of	ADP
ijtc-1403	133	8	the	the	DET
ijtc-1403	133	9	ratios	ratio	NOUN
ijtc-1403	133	10	that	that	PRON
ijtc-1403	133	11	can	can	AUX
ijtc-1403	133	12	describe	describe	VERB
ijtc-1403	133	13	a	a	DET
ijtc-1403	133	14	company	company	NOUN
ijtc-1403	133	15	's	's	PART
ijtc-1403	133	16	profitability	profitability	NOUN
ijtc-1403	133	17	.	.	PUNCT
ijtc-1403	134	1	(	(	PUNCT
ijtc-1403	134	2	rahman	rahman	PROPN
ijtc-1403	134	3	,	,	PUNCT
ijtc-1403	134	4	2021	2021	NUM
ijtc-1403	134	5	)	)	PUNCT
ijtc-1403	134	6	said	say	VERB
ijtc-1403	134	7	that	that	SCONJ
ijtc-1403	134	8	profitability	profitability	NOUN
ijtc-1403	134	9	is	be	AUX
ijtc-1403	134	10	considered	consider	VERB
ijtc-1403	134	11	an	an	DET
ijtc-1403	134	12	important	important	ADJ
ijtc-1403	134	13	indicator	indicator	NOUN
ijtc-1403	134	14	that	that	PRON
ijtc-1403	134	15	is	be	AUX
ijtc-1403	134	16	expected	expect	VERB
ijtc-1403	134	17	to	to	PART
ijtc-1403	134	18	affect	affect	VERB
ijtc-1403	134	19	etr	etr	PROPN
ijtc-1403	134	20	,	,	PUNCT
ijtc-1403	134	21	where	where	SCONJ
ijtc-1403	134	22	the	the	DET
ijtc-1403	134	23	level	level	NOUN
ijtc-1403	134	24	of	of	ADP
ijtc-1403	134	25	profitability	profitability	NOUN
ijtc-1403	134	26	starts	start	VERB
ijtc-1403	134	27	from	from	ADP
ijtc-1403	134	28	income	income	NOUN
ijtc-1403	134	29	before	before	ADP
ijtc-1403	134	30	tax	tax	NOUN
ijtc-1403	134	31	.	.	PUNCT
ijtc-1403	135	1	(	(	PUNCT
ijtc-1403	135	2	rahayu	rahayu	PROPN
ijtc-1403	135	3	&	&	CCONJ
ijtc-1403	135	4	wahjudi	wahjudi	NOUN
ijtc-1403	135	5	,	,	PUNCT
ijtc-1403	135	6	2021	2021	NUM
ijtc-1403	135	7	)	)	PUNCT
ijtc-1403	135	8	claimed	claim	VERB
ijtc-1403	135	9	that	that	SCONJ
ijtc-1403	135	10	businesses	business	NOUN
ijtc-1403	135	11	with	with	ADP
ijtc-1403	135	12	high	high	ADJ
ijtc-1403	135	13	roa	roa	NOUN
ijtc-1403	135	14	levels	level	NOUN
ijtc-1403	135	15	would	would	AUX
ijtc-1403	135	16	also	also	ADV
ijtc-1403	135	17	have	have	VERB
ijtc-1403	135	18	large	large	ADJ
ijtc-1403	135	19	tax	tax	NOUN
ijtc-1403	135	20	obligations	obligation	NOUN
ijtc-1403	135	21	.	.	PUNCT
ijtc-1403	136	1	this	this	PRON
ijtc-1403	136	2	can	can	AUX
ijtc-1403	136	3	happen	happen	VERB
ijtc-1403	136	4	because	because	SCONJ
ijtc-1403	136	5	very	very	ADV
ijtc-1403	136	6	profitable	profitable	ADJ
ijtc-1403	136	7	businesses	business	NOUN
ijtc-1403	136	8	will	will	AUX
ijtc-1403	136	9	find	find	VERB
ijtc-1403	136	10	it	it	PRON
ijtc-1403	136	11	easier	easy	ADJ
ijtc-1403	136	12	to	to	PART
ijtc-1403	136	13	manage	manage	VERB
ijtc-1403	136	14	company	company	NOUN
ijtc-1403	136	15	resources	resource	NOUN
ijtc-1403	136	16	.	.	PUNCT
ijtc-1403	137	1	this	this	PRON
ijtc-1403	137	2	will	will	AUX
ijtc-1403	137	3	thereafter	thereafter	ADV
ijtc-1403	137	4	be	be	AUX
ijtc-1403	137	5	applied	apply	VERB
ijtc-1403	137	6	to	to	PART
ijtc-1403	137	7	reduce	reduce	VERB
ijtc-1403	137	8	the	the	DET
ijtc-1403	137	9	total	total	ADJ
ijtc-1403	137	10	amount	amount	NOUN
ijtc-1403	137	11	of	of	ADP
ijtc-1403	137	12	taxes	taxis	NOUN
ijtc-1403	137	13	due	due	ADJ
ijtc-1403	137	14	(	(	PUNCT
ijtc-1403	137	15	yauris	yauris	NOUN
ijtc-1403	137	16	&	&	CCONJ
ijtc-1403	137	17	agoes	agoe	NOUN
ijtc-1403	137	18	,	,	PUNCT
ijtc-1403	137	19	2019	2019	NUM
ijtc-1403	137	20	)	)	PUNCT
ijtc-1403	137	21	,	,	PUNCT
ijtc-1403	137	22	thus	thus	ADV
ijtc-1403	137	23	encouraging	encourage	VERB
ijtc-1403	137	24	companies	company	NOUN
ijtc-1403	137	25	to	to	PART
ijtc-1403	137	26	take	take	VERB
ijtc-1403	137	27	tax	tax	NOUN
ijtc-1403	137	28	-	-	PUNCT
ijtc-1403	137	29	aggressive	aggressive	ADJ
ijtc-1403	137	30	actions	action	NOUN
ijtc-1403	137	31	.	.	PUNCT
ijtc-1403	138	1	according	accord	VERB
ijtc-1403	138	2	to	to	ADP
ijtc-1403	138	3	agency	agency	NOUN
ijtc-1403	138	4	theory	theory	NOUN
ijtc-1403	138	5	,	,	PUNCT
ijtc-1403	138	6	people	people	NOUN
ijtc-1403	138	7	behave	behave	VERB
ijtc-1403	138	8	in	in	ADP
ijtc-1403	138	9	their	their	PRON
ijtc-1403	138	10	best	good	ADJ
ijtc-1403	138	11	interests	interest	NOUN
ijtc-1403	138	12	even	even	ADV
ijtc-1403	138	13	though	though	SCONJ
ijtc-1403	138	14	the	the	DET
ijtc-1403	138	15	principal	principal	NOUN
ijtc-1403	138	16	and	and	CCONJ
ijtc-1403	138	17	agent	agent	NOUN
ijtc-1403	138	18	have	have	VERB
ijtc-1403	138	19	the	the	DET
ijtc-1403	138	20	same	same	ADJ
ijtc-1403	138	21	desire	desire	NOUN
ijtc-1403	138	22	,	,	PUNCT
ijtc-1403	138	23	namely	namely	ADV
ijtc-1403	138	24	,	,	PUNCT
ijtc-1403	138	25	a	a	DET
ijtc-1403	138	26	high	high	ADJ
ijtc-1403	138	27	level	level	NOUN
ijtc-1403	138	28	of	of	ADP
ijtc-1403	138	29	roa	roa	PROPN
ijtc-1403	138	30	.	.	PUNCT
ijtc-1403	139	1	for	for	ADP
ijtc-1403	139	2	the	the	DET
ijtc-1403	139	3	principal	principal	NOUN
ijtc-1403	139	4	as	as	ADP
ijtc-1403	139	5	a	a	DET
ijtc-1403	139	6	tax	tax	NOUN
ijtc-1403	139	7	collector	collector	NOUN
ijtc-1403	139	8	,	,	PUNCT
ijtc-1403	139	9	the	the	DET
ijtc-1403	139	10	more	more	ADJ
ijtc-1403	139	11	tax	tax	NOUN
ijtc-1403	139	12	revenue	revenue	NOUN
ijtc-1403	139	13	may	may	AUX
ijtc-1403	139	14	be	be	AUX
ijtc-1403	139	15	obtained	obtain	VERB
ijtc-1403	139	16	,	,	PUNCT
ijtc-1403	139	17	the	the	PRON
ijtc-1403	139	18	more	more	ADV
ijtc-1403	139	19	profitable	profitable	ADJ
ijtc-1403	139	20	the	the	DET
ijtc-1403	139	21	business	business	NOUN
ijtc-1403	139	22	is	be	AUX
ijtc-1403	139	23	.	.	PUNCT
ijtc-1403	140	1	for	for	ADP
ijtc-1403	140	2	the	the	DET
ijtc-1403	140	3	agent	agent	NOUN
ijtc-1403	140	4	,	,	PUNCT
ijtc-1403	140	5	a	a	DET
ijtc-1403	140	6	high	high	ADJ
ijtc-1403	140	7	roa	roa	NOUN
ijtc-1403	140	8	might	might	AUX
ijtc-1403	140	9	be	be	AUX
ijtc-1403	140	10	a	a	DET
ijtc-1403	140	11	sign	sign	NOUN
ijtc-1403	140	12	of	of	ADP
ijtc-1403	140	13	a	a	DET
ijtc-1403	140	14	successful	successful	ADJ
ijtc-1403	140	15	business	business	NOUN
ijtc-1403	140	16	.	.	PUNCT
ijtc-1403	141	1	since	since	SCONJ
ijtc-1403	141	2	the	the	DET
ijtc-1403	141	3	principal	principal	NOUN
ijtc-1403	141	4	's	's	PART
ijtc-1403	141	5	and	and	CCONJ
ijtc-1403	141	6	the	the	DET
ijtc-1403	141	7	agent	agent	NOUN
ijtc-1403	141	8	's	's	PART
ijtc-1403	141	9	interests	interest	NOUN
ijtc-1403	141	10	are	be	AUX
ijtc-1403	141	11	distinct	distinct	ADJ
ijtc-1403	141	12	,	,	PUNCT
ijtc-1403	141	13	agency	agency	NOUN
ijtc-1403	141	14	conflicts	conflict	NOUN
ijtc-1403	141	15	arise	arise	VERB
ijtc-1403	141	16	as	as	SCONJ
ijtc-1403	141	17	the	the	DET
ijtc-1403	141	18	roa	roa	NOUN
ijtc-1403	141	19	level	level	NOUN
ijtc-1403	141	20	rises	rise	VERB
ijtc-1403	141	21	,	,	PUNCT
ijtc-1403	141	22	and	and	CCONJ
ijtc-1403	141	23	the	the	DET
ijtc-1403	141	24	agent	agent	NOUN
ijtc-1403	141	25	must	must	AUX
ijtc-1403	141	26	pay	pay	VERB
ijtc-1403	141	27	a	a	DET
ijtc-1403	141	28	more	more	ADV
ijtc-1403	141	29	significant	significant	ADJ
ijtc-1403	141	30	tax	tax	NOUN
ijtc-1403	141	31	to	to	ADP
ijtc-1403	141	32	the	the	DET
ijtc-1403	141	33	principal	principal	NOUN
ijtc-1403	141	34	.	.	PUNCT
ijtc-1403	142	1	for	for	ADP
ijtc-1403	142	2	the	the	DET
ijtc-1403	142	3	principal	principal	NOUN
ijtc-1403	142	4	,	,	PUNCT
ijtc-1403	142	5	tax	tax	NOUN
ijtc-1403	142	6	is	be	AUX
ijtc-1403	142	7	the	the	DET
ijtc-1403	142	8	primary	primary	ADJ
ijtc-1403	142	9	source	source	NOUN
ijtc-1403	142	10	of	of	ADP
ijtc-1403	142	11	income	income	NOUN
ijtc-1403	142	12	that	that	PRON
ijtc-1403	142	13	must	must	AUX
ijtc-1403	142	14	be	be	AUX
ijtc-1403	142	15	maximized	maximize	VERB
ijtc-1403	142	16	,	,	PUNCT
ijtc-1403	142	17	while	while	SCONJ
ijtc-1403	142	18	taxes	taxis	NOUN
ijtc-1403	142	19	are	be	AUX
ijtc-1403	142	20	a	a	DET
ijtc-1403	142	21	cost	cost	NOUN
ijtc-1403	142	22	that	that	PRON
ijtc-1403	142	23	needs	need	VERB
ijtc-1403	142	24	to	to	PART
ijtc-1403	142	25	be	be	AUX
ijtc-1403	142	26	reduced	reduce	VERB
ijtc-1403	142	27	for	for	ADP
ijtc-1403	142	28	the	the	DET
ijtc-1403	142	29	agent	agent	NOUN
ijtc-1403	142	30	,	,	PUNCT
ijtc-1403	142	31	which	which	PRON
ijtc-1403	142	32	can	can	AUX
ijtc-1403	142	33	encourage	encourage	VERB
ijtc-1403	142	34	the	the	DET
ijtc-1403	142	35	agent	agent	NOUN
ijtc-1403	142	36	to	to	PART
ijtc-1403	142	37	take	take	VERB
ijtc-1403	142	38	taxaggressive	taxaggressive	ADJ
ijtc-1403	142	39	actions	action	NOUN
ijtc-1403	142	40	.	.	PUNCT
ijtc-1403	143	1	research	research	NOUN
ijtc-1403	143	2	by	by	ADP
ijtc-1403	143	3	(	(	PUNCT
ijtc-1403	143	4	rahman	rahman	PROPN
ijtc-1403	143	5	,	,	PUNCT
ijtc-1403	143	6	2021	2021	NUM
ijtc-1403	143	7	;	;	PUNCT
ijtc-1403	143	8	yauris	yauris	NOUN
ijtc-1403	143	9	&	&	CCONJ
ijtc-1403	143	10	agoes	agoe	NOUN
ijtc-1403	143	11	,	,	PUNCT
ijtc-1403	143	12	2019	2019	NUM
ijtc-1403	143	13	)	)	PUNCT
ijtc-1403	143	14	proves	prove	VERB
ijtc-1403	143	15	that	that	SCONJ
ijtc-1403	143	16	roa	roa	NOUN
ijtc-1403	143	17	positively	positively	ADV
ijtc-1403	143	18	affects	affect	VERB
ijtc-1403	143	19	tax	tax	NOUN
ijtc-1403	143	20	aggressiveness	aggressiveness	NOUN
ijtc-1403	143	21	.	.	PUNCT
ijtc-1403	144	1	due	due	ADP
ijtc-1403	144	2	to	to	ADP
ijtc-1403	144	3	its	its	PRON
ijtc-1403	144	4	huge	huge	ADJ
ijtc-1403	144	5	profits	profit	NOUN
ijtc-1403	144	6	,	,	PUNCT
ijtc-1403	144	7	the	the	DET
ijtc-1403	144	8	corporation	corporation	NOUN
ijtc-1403	144	9	will	will	AUX
ijtc-1403	144	10	have	have	VERB
ijtc-1403	144	11	large	large	ADJ
ijtc-1403	144	12	tax	tax	NOUN
ijtc-1403	144	13	liabilities	liability	NOUN
ijtc-1403	144	14	,	,	PUNCT
ijtc-1403	144	15	which	which	PRON
ijtc-1403	144	16	drives	drive	VERB
ijtc-1403	144	17	it	it	PRON
ijtc-1403	144	18	to	to	PART
ijtc-1403	144	19	pursue	pursue	VERB
ijtc-1403	144	20	aggressive	aggressive	ADJ
ijtc-1403	144	21	tax	tax	NOUN
ijtc-1403	144	22	strategies	strategy	NOUN
ijtc-1403	144	23	to	to	PART
ijtc-1403	144	24	reduce	reduce	VERB
ijtc-1403	144	25	them	they	PRON
ijtc-1403	144	26	.	.	PUNCT
ijtc-1403	145	1	companies	company	NOUN
ijtc-1403	145	2	will	will	AUX
ijtc-1403	145	3	search	search	VERB
ijtc-1403	145	4	for	for	ADP
ijtc-1403	145	5	ways	way	NOUN
ijtc-1403	145	6	to	to	PART
ijtc-1403	145	7	cut	cut	VERB
ijtc-1403	145	8	their	their	PRON
ijtc-1403	145	9	taxes	taxis	NOUN
ijtc-1403	145	10	below	below	ADP
ijtc-1403	145	11	what	what	PRON
ijtc-1403	145	12	is	be	AUX
ijtc-1403	145	13	reasonable	reasonable	ADJ
ijtc-1403	145	14	.	.	PUNCT
ijtc-1403	146	1	h3	h3	NOUN
ijtc-1403	146	2	.	.	PUNCT
ijtc-1403	147	1	return	return	NOUN
ijtc-1403	147	2	on	on	ADP
ijtc-1403	147	3	asset	asset	NOUN
ijtc-1403	147	4	positively	positively	ADV
ijtc-1403	147	5	affects	affect	VERB
ijtc-1403	147	6	tax	tax	NOUN
ijtc-1403	147	7	aggressiveness	aggressiveness	NOUN
ijtc-1403	147	8	.	.	PUNCT
ijtc-1403	148	1	leverage	leverage	NOUN
ijtc-1403	148	2	a	a	DET
ijtc-1403	148	3	financial	financial	ADJ
ijtc-1403	148	4	ratio	ratio	NOUN
ijtc-1403	148	5	called	call	VERB
ijtc-1403	148	6	leverage	leverage	NOUN
ijtc-1403	148	7	shows	show	VERB
ijtc-1403	148	8	how	how	SCONJ
ijtc-1403	148	9	a	a	DET
ijtc-1403	148	10	company	company	NOUN
ijtc-1403	148	11	's	's	PART
ijtc-1403	148	12	debt	debt	NOUN
ijtc-1403	148	13	,	,	PUNCT
ijtc-1403	148	14	capital	capital	NOUN
ijtc-1403	148	15	,	,	PUNCT
ijtc-1403	148	16	and	and	CCONJ
ijtc-1403	148	17	assets	asset	NOUN
ijtc-1403	148	18	are	be	AUX
ijtc-1403	148	19	related	relate	VERB
ijtc-1403	148	20	to	to	ADP
ijtc-1403	148	21	one	one	NUM
ijtc-1403	148	22	another	another	DET
ijtc-1403	148	23	.	.	PUNCT
ijtc-1403	149	1	companies	company	NOUN
ijtc-1403	149	2	may	may	AUX
ijtc-1403	149	3	use	use	VERB
ijtc-1403	149	4	debt	debt	NOUN
ijtc-1403	149	5	to	to	PART
ijtc-1403	149	6	finance	finance	VERB
ijtc-1403	149	7	their	their	PRON
ijtc-1403	149	8	investment	investment	NOUN
ijtc-1403	149	9	and	and	CCONJ
ijtc-1403	149	10	operating	operating	NOUN
ijtc-1403	149	11	needs	need	NOUN
ijtc-1403	149	12	(	(	PUNCT
ijtc-1403	149	13	suyanto	suyanto	ADP
ijtc-1403	149	14	&	&	CCONJ
ijtc-1403	149	15	supramono	supramono	PROPN
ijtc-1403	149	16	,	,	PUNCT
ijtc-1403	149	17	2012	2012	NUM
ijtc-1403	149	18	)	)	PUNCT
ijtc-1403	149	19	,	,	PUNCT
ijtc-1403	149	20	and	and	CCONJ
ijtc-1403	149	21	the	the	DET
ijtc-1403	149	22	debt	debt	NOUN
ijtc-1403	149	23	will	will	AUX
ijtc-1403	149	24	incur	incur	VERB
ijtc-1403	149	25	interest	interest	NOUN
ijtc-1403	149	26	that	that	PRON
ijtc-1403	149	27	must	must	AUX
ijtc-1403	149	28	be	be	AUX
ijtc-1403	149	29	paid	pay	VERB
ijtc-1403	149	30	.	.	PUNCT
ijtc-1403	150	1	according	accord	VERB
ijtc-1403	150	2	to	to	ADP
ijtc-1403	150	3	rahayu	rahayu	PROPN
ijtc-1403	150	4	&	&	CCONJ
ijtc-1403	150	5	wahjudi	wahjudi	PROPN
ijtc-1403	150	6	(	(	PUNCT
ijtc-1403	150	7	2021	2021	NUM
ijtc-1403	150	8	)	)	PUNCT
ijtc-1403	150	9	,	,	PUNCT
ijtc-1403	150	10	companies	company	NOUN
ijtc-1403	150	11	that	that	PRON
ijtc-1403	150	12	use	use	VERB
ijtc-1403	150	13	external	external	ADJ
ijtc-1403	150	14	assistance	assistance	NOUN
ijtc-1403	150	15	to	to	ADP
ijtc-1403	150	16	fulfil	fulfil	NOUN
ijtc-1403	150	17	company	company	NOUN
ijtc-1403	150	18	capital	capital	NOUN
ijtc-1403	150	19	will	will	AUX
ijtc-1403	150	20	have	have	VERB
ijtc-1403	150	21	highinterest	highinter	ADJ
ijtc-1403	150	22	expenses	expense	NOUN
ijtc-1403	150	23	and	and	CCONJ
ijtc-1403	150	24	can	can	AUX
ijtc-1403	150	25	reduce	reduce	VERB
ijtc-1403	150	26	profits	profit	NOUN
ijtc-1403	150	27	.	.	PUNCT
ijtc-1403	151	1	low	low	ADJ
ijtc-1403	151	2	profits	profit	NOUN
ijtc-1403	151	3	result	result	VERB
ijtc-1403	151	4	in	in	ADP
ijtc-1403	151	5	low	low	ADJ
ijtc-1403	151	6	tax	tax	NOUN
ijtc-1403	151	7	burdens	burden	NOUN
ijtc-1403	151	8	,	,	PUNCT
ijtc-1403	151	9	so	so	SCONJ
ijtc-1403	151	10	companies	company	NOUN
ijtc-1403	151	11	with	with	ADP
ijtc-1403	151	12	high	high	ADJ
ijtc-1403	151	13	debt	debt	NOUN
ijtc-1403	151	14	levels	level	NOUN
ijtc-1403	151	15	have	have	VERB
ijtc-1403	151	16	low	low	ADJ
ijtc-1403	151	17	tax	tax	NOUN
ijtc-1403	151	18	aggressiveness	aggressiveness	NOUN
ijtc-1403	151	19	.	.	PUNCT
ijtc-1403	152	1	(	(	PUNCT
ijtc-1403	152	2	hartadinata	hartadinata	PROPN
ijtc-1403	152	3	&	&	CCONJ
ijtc-1403	152	4	tjaraka	tjaraka	NOUN
ijtc-1403	152	5	,	,	PUNCT
ijtc-1403	152	6	2013	2013	NUM
ijtc-1403	152	7	)	)	PUNCT
ijtc-1403	152	8	said	say	VERB
ijtc-1403	152	9	that	that	SCONJ
ijtc-1403	152	10	companies	company	NOUN
ijtc-1403	152	11	with	with	ADP
ijtc-1403	152	12	debt	debt	NOUN
ijtc-1403	152	13	will	will	AUX
ijtc-1403	152	14	provide	provide	VERB
ijtc-1403	152	15	good	good	ADJ
ijtc-1403	152	16	performance	performance	NOUN
ijtc-1403	152	17	results	result	NOUN
ijtc-1403	152	18	,	,	PUNCT
ijtc-1403	152	19	as	as	SCONJ
ijtc-1403	152	20	evidenced	evidence	VERB
ijtc-1403	152	21	by	by	ADP
ijtc-1403	152	22	better	well	ADJ
ijtc-1403	152	23	profit	profit	NOUN
ijtc-1403	152	24	gains	gain	NOUN
ijtc-1403	152	25	compared	compare	VERB
ijtc-1403	152	26	to	to	ADP
ijtc-1403	152	27	companies	company	NOUN
ijtc-1403	152	28	that	that	PRON
ijtc-1403	152	29	do	do	AUX
ijtc-1403	152	30	not	not	PART
ijtc-1403	152	31	have	have	VERB
ijtc-1403	152	32	debt	debt	NOUN
ijtc-1403	152	33	.	.	PUNCT
ijtc-1403	153	1	the	the	DET
ijtc-1403	153	2	company	company	NOUN
ijtc-1403	153	3	will	will	AUX
ijtc-1403	153	4	show	show	VERB
ijtc-1403	153	5	good	good	ADJ
ijtc-1403	153	6	profit	profit	NOUN
ijtc-1403	153	7	conditions	condition	NOUN
ijtc-1403	153	8	,	,	PUNCT
ijtc-1403	153	9	so	so	SCONJ
ijtc-1403	153	10	creditors	creditor	NOUN
ijtc-1403	153	11	consider	consider	VERB
ijtc-1403	153	12	it	it	PRON
ijtc-1403	153	13	healthy	healthy	ADJ
ijtc-1403	153	14	because	because	SCONJ
ijtc-1403	153	15	debt	debt	NOUN
ijtc-1403	153	16	contracts	contract	NOUN
ijtc-1403	153	17	still	still	ADV
ijtc-1403	153	18	bind	bind	VERB
ijtc-1403	153	19	it	it	PRON
ijtc-1403	153	20	.	.	PUNCT
ijtc-1403	154	1	debt	debt	NOUN
ijtc-1403	154	2	can	can	AUX
ijtc-1403	154	3	raise	raise	VERB
ijtc-1403	154	4	a	a	DET
ijtc-1403	154	5	company	company	NOUN
ijtc-1403	154	6	’s	’s	PART
ijtc-1403	154	7	worth	worth	ADJ
ijtc-1403	154	8	,	,	PUNCT
ijtc-1403	154	9	but	but	CCONJ
ijtc-1403	154	10	it	it	PRON
ijtc-1403	154	11	can	can	AUX
ijtc-1403	154	12	put	put	VERB
ijtc-1403	154	13	the	the	DET
ijtc-1403	154	14	company	company	NOUN
ijtc-1403	154	15	at	at	ADP
ijtc-1403	154	16	risk	risk	NOUN
ijtc-1403	154	17	when	when	SCONJ
ijtc-1403	154	18	used	use	VERB
ijtc-1403	154	19	excessively	excessively	ADV
ijtc-1403	154	20	.	.	PUNCT
ijtc-1403	155	1	for	for	ADP
ijtc-1403	155	2	this	this	DET
ijtc-1403	155	3	reason	reason	NOUN
ijtc-1403	155	4	,	,	PUNCT
ijtc-1403	155	5	management	management	NOUN
ijtc-1403	155	6	will	will	AUX
ijtc-1403	155	7	operate	operate	VERB
ijtc-1403	155	8	prudently	prudently	ADV
ijtc-1403	155	9	and	and	CCONJ
ijtc-1403	155	10	refrain	refrain	VERB
ijtc-1403	155	11	from	from	ADP
ijtc-1403	155	12	taking	take	VERB
ijtc-1403	155	13	significant	significant	ADJ
ijtc-1403	155	14	risks	risk	NOUN
ijtc-1403	155	15	on	on	ADP
ijtc-1403	155	16	high	high	ADJ
ijtc-1403	155	17	debt	debt	NOUN
ijtc-1403	155	18	to	to	PART
ijtc-1403	155	19	commit	commit	VERB
ijtc-1403	155	20	tax	tax	NOUN
ijtc-1403	155	21	evasion	evasion	NOUN
ijtc-1403	155	22	.	.	PUNCT
ijtc-1403	156	1	because	because	SCONJ
ijtc-1403	156	2	a	a	DET
ijtc-1403	156	3	company	company	NOUN
ijtc-1403	156	4	's	's	PART
ijtc-1403	156	5	earnings	earning	NOUN
ijtc-1403	156	6	grow	grow	VERB
ijtc-1403	156	7	with	with	ADP
ijtc-1403	156	8	leverage	leverage	NOUN
ijtc-1403	156	9	,	,	PUNCT
ijtc-1403	156	10	large	large	ADJ
ijtc-1403	156	11	levels	level	NOUN
ijtc-1403	156	12	of	of	ADP
ijtc-1403	156	13	leverage	leverage	NOUN
ijtc-1403	156	14	will	will	AUX
ijtc-1403	156	15	discourage	discourage	VERB
ijtc-1403	156	16	tax	tax	NOUN
ijtc-1403	156	17	evasion	evasion	NOUN
ijtc-1403	156	18	(	(	PUNCT
ijtc-1403	156	19	watts	watts	PROPN
ijtc-1403	156	20	&	&	CCONJ
ijtc-1403	156	21	zimmerman	zimmerman	PROPN
ijtc-1403	156	22	,	,	PUNCT
ijtc-1403	156	23	1978	1978	NUM
ijtc-1403	156	24	)	)	PUNCT
ijtc-1403	156	25	.	.	PUNCT
ijtc-1403	157	1	research	research	NOUN
ijtc-1403	157	2	by	by	ADP
ijtc-1403	157	3	(	(	PUNCT
ijtc-1403	157	4	dinar	dinar	PROPN
ijtc-1403	157	5	et	et	PROPN
ijtc-1403	157	6	al	al	PROPN
ijtc-1403	157	7	.	.	PROPN
ijtc-1403	157	8	,	,	PUNCT
ijtc-1403	157	9	2020	2020	NUM
ijtc-1403	157	10	;	;	PUNCT
ijtc-1403	157	11	nugraha	nugraha	NOUN
ijtc-1403	157	12	&	&	CCONJ
ijtc-1403	157	13	meiranto	meiranto	PROPN
ijtc-1403	157	14	,	,	PUNCT
ijtc-1403	157	15	2015	2015	NUM
ijtc-1403	157	16	;	;	PUNCT
ijtc-1403	157	17	rahayu	rahayu	PROPN
ijtc-1403	157	18	&	&	CCONJ
ijtc-1403	157	19	wahjudi	wahjudi	NOUN
ijtc-1403	157	20	,	,	PUNCT
ijtc-1403	157	21	2021	2021	NUM
ijtc-1403	157	22	)	)	PUNCT
ijtc-1403	157	23	tax	tax	NOUN
ijtc-1403	157	24	aggressiveness	aggressiveness	NOUN
ijtc-1403	157	25	will	will	AUX
ijtc-1403	157	26	rise	rise	VERB
ijtc-1403	157	27	in	in	ADP
ijtc-1403	157	28	a	a	DET
ijtc-1403	157	29	corporation	corporation	NOUN
ijtc-1403	157	30	with	with	ADP
ijtc-1403	157	31	minimal	minimal	ADJ
ijtc-1403	157	32	debt	debt	NOUN
ijtc-1403	157	33	.	.	PUNCT
ijtc-1403	158	1	leverage	leverage	NOUN
ijtc-1403	158	2	negatively	negatively	ADV
ijtc-1403	158	3	influences	influence	VERB
ijtc-1403	158	4	tax	tax	NOUN
ijtc-1403	158	5	aggressiveness	aggressiveness	NOUN
ijtc-1403	158	6	.	.	PUNCT
ijtc-1403	159	1	h4	h4	PROPN
ijtc-1403	159	2	.	.	PUNCT
ijtc-1403	160	1	leverage	leverage	NOUN
ijtc-1403	160	2	negatively	negatively	ADV
ijtc-1403	160	3	affects	affect	VERB
ijtc-1403	160	4	tax	tax	NOUN
ijtc-1403	160	5	aggressiveness	aggressiveness	NOUN
ijtc-1403	160	6	.	.	PUNCT
ijtc-1403	161	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	161	2	gender	gender	NOUN
ijtc-1403	161	3	diversity	diversity	NOUN
ijtc-1403	161	4	,	,	PUNCT
ijtc-1403	161	5	corporate	corporate	ADJ
ijtc-1403	161	6	social	social	ADJ
ijtc-1403	161	7	responsibility	responsibility	NOUN
ijtc-1403	161	8	,	,	PUNCT
ijtc-1403	161	9	return	return	VERB
ijtc-1403	161	10	on	on	ADP
ijtc-1403	161	11	asset	asset	NOUN
ijtc-1403	161	12	,	,	PUNCT
ijtc-1403	161	13	and	and	CCONJ
ijtc-1403	161	14	leverage	leverage	NOUN
ijtc-1403	161	15	on	on	ADP
ijtc-1403	161	16	the	the	DET
ijtc-1403	161	17	corporate	corporate	ADJ
ijtc-1403	161	18	tax	tax	NOUN
ijtc-1403	161	19	aggressiveness	aggressiveness	NOUN
ijtc-1403	161	20	of	of	ADP
ijtc-1403	161	21	manufacturing	manufacturing	NOUN
ijtc-1403	161	22	companies	company	NOUN
ijtc-1403	161	23	in	in	ADP
ijtc-1403	161	24	indonesia	indonesia	PROPN
ijtc-1403	161	25	wulandari	wulandari	X
ijtc-1403	161	26	,	,	PUNCT
ijtc-1403	161	27	tjahjono	tjahjono	ADV
ijtc-1403	161	28	,	,	PUNCT
ijtc-1403	161	29	ismawati	ismawati	NOUN
ijtc-1403	161	30	,	,	PUNCT
ijtc-1403	161	31	and	and	CCONJ
ijtc-1403	161	32	mulyanah	mulyanah	PROPN
ijtc-1403	161	33	732	732	NUM
ijtc-1403	161	34	|	|	ADV
ijtc-1403	161	35	ilomata	ilomata	PROPN
ijtc-1403	161	36	international	international	ADJ
ijtc-1403	161	37	journal	journal	NOUN
ijtc-1403	161	38	of	of	ADP
ijtc-1403	161	39	tax	tax	PROPN
ijtc-1403	161	40	&	&	CCONJ
ijtc-1403	161	41	accounting	accounting	PROPN
ijtc-1403	161	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	161	43	method	method	NOUN
ijtc-1403	161	44	research	research	NOUN
ijtc-1403	161	45	approach	approach	NOUN
ijtc-1403	161	46	this	this	DET
ijtc-1403	161	47	study	study	NOUN
ijtc-1403	161	48	uses	use	VERB
ijtc-1403	161	49	quantitative	quantitative	ADJ
ijtc-1403	161	50	methods	method	NOUN
ijtc-1403	161	51	.	.	PUNCT
ijtc-1403	162	1	a	a	DET
ijtc-1403	162	2	descriptive	descriptive	ADJ
ijtc-1403	162	3	research	research	NOUN
ijtc-1403	162	4	methodology	methodology	NOUN
ijtc-1403	162	5	will	will	AUX
ijtc-1403	162	6	be	be	AUX
ijtc-1403	162	7	employed	employ	VERB
ijtc-1403	162	8	in	in	ADP
ijtc-1403	162	9	this	this	DET
ijtc-1403	162	10	quantitative	quantitative	ADJ
ijtc-1403	162	11	study	study	NOUN
ijtc-1403	162	12	.	.	PUNCT
ijtc-1403	163	1	this	this	DET
ijtc-1403	163	2	approach	approach	NOUN
ijtc-1403	163	3	accurately	accurately	ADV
ijtc-1403	163	4	and	and	CCONJ
ijtc-1403	163	5	methodically	methodically	ADV
ijtc-1403	163	6	explains	explain	VERB
ijtc-1403	163	7	the	the	DET
ijtc-1403	163	8	facts	fact	NOUN
ijtc-1403	163	9	and	and	CCONJ
ijtc-1403	163	10	traits	trait	NOUN
ijtc-1403	163	11	of	of	ADP
ijtc-1403	163	12	the	the	DET
ijtc-1403	163	13	things	thing	NOUN
ijtc-1403	163	14	and	and	CCONJ
ijtc-1403	163	15	subjects	subject	NOUN
ijtc-1403	163	16	examined	examine	VERB
ijtc-1403	163	17	.	.	PUNCT
ijtc-1403	164	1	this	this	DET
ijtc-1403	164	2	approach	approach	NOUN
ijtc-1403	164	3	is	be	AUX
ijtc-1403	164	4	chosen	choose	VERB
ijtc-1403	164	5	because	because	SCONJ
ijtc-1403	164	6	factors	factor	NOUN
ijtc-1403	164	7	whose	whose	DET
ijtc-1403	164	8	effects	effect	NOUN
ijtc-1403	164	9	will	will	AUX
ijtc-1403	164	10	be	be	AUX
ijtc-1403	164	11	examined	examine	VERB
ijtc-1403	164	12	will	will	AUX
ijtc-1403	164	13	provide	provide	VERB
ijtc-1403	164	14	a	a	DET
ijtc-1403	164	15	methodical	methodical	ADJ
ijtc-1403	164	16	,	,	PUNCT
ijtc-1403	164	17	precise	precise	ADJ
ijtc-1403	164	18	,	,	PUNCT
ijtc-1403	164	19	and	and	CCONJ
ijtc-1403	164	20	factual	factual	ADJ
ijtc-1403	164	21	explanation	explanation	NOUN
ijtc-1403	164	22	of	of	ADP
ijtc-1403	164	23	how	how	SCONJ
ijtc-1403	164	24	the	the	DET
ijtc-1403	164	25	variables	variable	NOUN
ijtc-1403	164	26	under	under	ADP
ijtc-1403	164	27	examination	examination	NOUN
ijtc-1403	164	28	—	—	PUNCT
ijtc-1403	164	29	namely	namely	ADV
ijtc-1403	164	30	,	,	PUNCT
ijtc-1403	164	31	the	the	DET
ijtc-1403	164	32	effect	effect	NOUN
ijtc-1403	164	33	of	of	ADP
ijtc-1403	164	34	leverage	leverage	NOUN
ijtc-1403	164	35	,	,	PUNCT
ijtc-1403	164	36	csr	csr	NOUN
ijtc-1403	164	37	,	,	PUNCT
ijtc-1403	164	38	gender	gender	NOUN
ijtc-1403	164	39	diversity	diversity	NOUN
ijtc-1403	164	40	,	,	PUNCT
ijtc-1403	164	41	and	and	CCONJ
ijtc-1403	164	42	roa	roa	NOUN
ijtc-1403	164	43	on	on	ADP
ijtc-1403	164	44	tax	tax	NOUN
ijtc-1403	164	45	aggressiveness	aggressiveness	NOUN
ijtc-1403	164	46	—	—	PUNCT
ijtc-1403	164	47	relate	relate	VERB
ijtc-1403	164	48	to	to	ADP
ijtc-1403	164	49	one	one	NUM
ijtc-1403	164	50	another	another	DET
ijtc-1403	164	51	.	.	PUNCT
ijtc-1403	165	1	operational	operational	ADJ
ijtc-1403	165	2	variables	variable	NOUN
ijtc-1403	165	3	dependent	dependent	ADJ
ijtc-1403	165	4	variable	variable	NOUN
ijtc-1403	165	5	(	(	PUNCT
ijtc-1403	165	6	y	y	NOUN
ijtc-1403	165	7	)	)	PUNCT
ijtc-1403	165	8	a	a	DET
ijtc-1403	165	9	dependent	dependent	ADJ
ijtc-1403	165	10	variable	variable	NOUN
ijtc-1403	165	11	is	be	AUX
ijtc-1403	165	12	one	one	NUM
ijtc-1403	165	13	that	that	PRON
ijtc-1403	165	14	is	be	AUX
ijtc-1403	165	15	affected	affect	VERB
ijtc-1403	165	16	by	by	ADP
ijtc-1403	165	17	how	how	SCONJ
ijtc-1403	165	18	an	an	DET
ijtc-1403	165	19	independent	independent	ADJ
ijtc-1403	165	20	variable	variable	NOUN
ijtc-1403	165	21	turns	turn	VERB
ijtc-1403	165	22	out	out	ADP
ijtc-1403	165	23	(	(	PUNCT
ijtc-1403	165	24	sugiyono	sugiyono	NOUN
ijtc-1403	165	25	,	,	PUNCT
ijtc-1403	165	26	2022	2022	NUM
ijtc-1403	165	27	)	)	PUNCT
ijtc-1403	165	28	.	.	PUNCT
ijtc-1403	166	1	tax	tax	NOUN
ijtc-1403	166	2	aggressiveness	aggressiveness	NOUN
ijtc-1403	166	3	is	be	AUX
ijtc-1403	166	4	the	the	DET
ijtc-1403	166	5	dependent	dependent	ADJ
ijtc-1403	166	6	variable	variable	NOUN
ijtc-1403	166	7	in	in	ADP
ijtc-1403	166	8	this	this	DET
ijtc-1403	166	9	research	research	NOUN
ijtc-1403	166	10	.	.	PUNCT
ijtc-1403	167	1	(	(	PUNCT
ijtc-1403	167	2	lanis	lanis	PROPN
ijtc-1403	167	3	&	&	CCONJ
ijtc-1403	167	4	richardson	richardson	PROPN
ijtc-1403	167	5	,	,	PUNCT
ijtc-1403	167	6	2012	2012	NUM
ijtc-1403	167	7	)	)	PUNCT
ijtc-1403	167	8	used	use	VERB
ijtc-1403	167	9	the	the	DET
ijtc-1403	167	10	effective	effective	ADJ
ijtc-1403	167	11	tax	tax	NOUN
ijtc-1403	167	12	rate	rate	NOUN
ijtc-1403	167	13	(	(	PUNCT
ijtc-1403	167	14	etr	etr	NOUN
ijtc-1403	167	15	)	)	PUNCT
ijtc-1403	167	16	to	to	PART
ijtc-1403	167	17	measure	measure	VERB
ijtc-1403	167	18	tax	tax	NOUN
ijtc-1403	167	19	aggressiveness	aggressiveness	NOUN
ijtc-1403	167	20	because	because	SCONJ
ijtc-1403	167	21	several	several	ADJ
ijtc-1403	167	22	previous	previous	ADJ
ijtc-1403	167	23	studies	study	NOUN
ijtc-1403	167	24	had	have	AUX
ijtc-1403	167	25	done	do	VERB
ijtc-1403	167	26	so	so	ADV
ijtc-1403	167	27	.	.	PUNCT
ijtc-1403	168	1	the	the	DET
ijtc-1403	168	2	company	company	NOUN
ijtc-1403	168	3	is	be	AUX
ijtc-1403	168	4	less	less	ADJ
ijtc-1403	168	5	tax	tax	NOUN
ijtc-1403	168	6	-	-	PUNCT
ijtc-1403	168	7	aggressive	aggressive	ADJ
ijtc-1403	168	8	and	and	CCONJ
ijtc-1403	168	9	lowers	lower	VERB
ijtc-1403	168	10	the	the	DET
ijtc-1403	168	11	etr	etr	PROPN
ijtc-1403	168	12	value	value	NOUN
ijtc-1403	168	13	.	.	PUNCT
ijtc-1403	169	1	compared	compare	VERB
ijtc-1403	169	2	to	to	ADP
ijtc-1403	169	3	pre	pre	ADJ
ijtc-1403	169	4	-	-	ADJ
ijtc-1403	169	5	tax	tax	ADJ
ijtc-1403	169	6	income	income	NOUN
ijtc-1403	169	7	,	,	PUNCT
ijtc-1403	169	8	a	a	DET
ijtc-1403	169	9	low	low	ADJ
ijtc-1403	169	10	etr	etr	PROPN
ijtc-1403	169	11	suggests	suggest	VERB
ijtc-1403	169	12	a	a	DET
ijtc-1403	169	13	lower	low	ADJ
ijtc-1403	169	14	income	income	NOUN
ijtc-1403	169	15	tax	tax	NOUN
ijtc-1403	169	16	burden	burden	NOUN
ijtc-1403	169	17	.	.	PUNCT
ijtc-1403	170	1	this	this	PRON
ijtc-1403	170	2	is	be	AUX
ijtc-1403	170	3	the	the	DET
ijtc-1403	170	4	aggressive	aggressive	ADJ
ijtc-1403	170	5	tax	tax	NOUN
ijtc-1403	170	6	formula	formula	NOUN
ijtc-1403	170	7	.	.	PUNCT
ijtc-1403	171	1	independent	independent	ADJ
ijtc-1403	171	2	variable	variable	NOUN
ijtc-1403	171	3	(	(	PUNCT
ijtc-1403	171	4	x	x	X
ijtc-1403	171	5	)	)	PUNCT
ijtc-1403	171	6	dependent	dependent	ADJ
ijtc-1403	171	7	variables	variable	NOUN
ijtc-1403	171	8	are	be	AUX
ijtc-1403	171	9	influenced	influence	VERB
ijtc-1403	171	10	by	by	ADP
ijtc-1403	171	11	,	,	PUNCT
ijtc-1403	171	12	give	give	VERB
ijtc-1403	171	13	rise	rise	NOUN
ijtc-1403	171	14	to	to	ADP
ijtc-1403	171	15	,	,	PUNCT
ijtc-1403	171	16	or	or	CCONJ
ijtc-1403	171	17	result	result	VERB
ijtc-1403	171	18	from	from	ADP
ijtc-1403	171	19	independent	independent	ADJ
ijtc-1403	171	20	variables	variable	NOUN
ijtc-1403	171	21	(	(	PUNCT
ijtc-1403	171	22	sugiyono	sugiyono	NOUN
ijtc-1403	171	23	,	,	PUNCT
ijtc-1403	171	24	2022	2022	NUM
ijtc-1403	171	25	)	)	PUNCT
ijtc-1403	171	26	.	.	PUNCT
ijtc-1403	172	1	the	the	DET
ijtc-1403	172	2	study	study	NOUN
ijtc-1403	172	3	's	's	PART
ijtc-1403	172	4	independent	independent	ADJ
ijtc-1403	172	5	variables	variable	NOUN
ijtc-1403	172	6	include	include	VERB
ijtc-1403	172	7	gender	gender	NOUN
ijtc-1403	172	8	diversity	diversity	NOUN
ijtc-1403	172	9	,	,	PUNCT
ijtc-1403	172	10	csr	csr	PROPN
ijtc-1403	172	11	,	,	PUNCT
ijtc-1403	172	12	roa	roa	NOUN
ijtc-1403	172	13	,	,	PUNCT
ijtc-1403	172	14	and	and	CCONJ
ijtc-1403	172	15	leverage	leverage	NOUN
ijtc-1403	172	16	.	.	PUNCT
ijtc-1403	173	1	gender	gender	NOUN
ijtc-1403	173	2	diversity	diversity	NOUN
ijtc-1403	173	3	(	(	PUNCT
ijtc-1403	173	4	x1	x1	PROPN
ijtc-1403	173	5	)	)	PUNCT
ijtc-1403	173	6	the	the	DET
ijtc-1403	173	7	diversity	diversity	NOUN
ijtc-1403	173	8	of	of	ADP
ijtc-1403	173	9	sexes	sex	NOUN
ijtc-1403	173	10	inside	inside	ADP
ijtc-1403	173	11	a	a	DET
ijtc-1403	173	12	corporation	corporation	NOUN
ijtc-1403	173	13	,	,	PUNCT
ijtc-1403	173	14	namely	namely	ADV
ijtc-1403	173	15	between	between	ADP
ijtc-1403	173	16	male	male	ADJ
ijtc-1403	173	17	and	and	CCONJ
ijtc-1403	173	18	female	female	ADJ
ijtc-1403	173	19	employees	employee	NOUN
ijtc-1403	173	20	,	,	PUNCT
ijtc-1403	173	21	is	be	AUX
ijtc-1403	173	22	called	call	VERB
ijtc-1403	173	23	gender	gender	NOUN
ijtc-1403	173	24	diversity	diversity	NOUN
ijtc-1403	173	25	.	.	PUNCT
ijtc-1403	174	1	nonetheless	nonetheless	ADV
ijtc-1403	174	2	,	,	PUNCT
ijtc-1403	174	3	the	the	DET
ijtc-1403	174	4	study	study	NOUN
ijtc-1403	174	5	defines	define	VERB
ijtc-1403	174	6	variety	variety	NOUN
ijtc-1403	174	7	in	in	ADP
ijtc-1403	174	8	gender	gender	NOUN
ijtc-1403	174	9	,	,	PUNCT
ijtc-1403	174	10	for	for	ADP
ijtc-1403	174	11	example	example	NOUN
ijtc-1403	174	12	,	,	PUNCT
ijtc-1403	174	13	having	have	VERB
ijtc-1403	174	14	female	female	ADJ
ijtc-1403	174	15	board	board	NOUN
ijtc-1403	174	16	members	member	NOUN
ijtc-1403	174	17	as	as	ADP
ijtc-1403	174	18	directors	director	NOUN
ijtc-1403	174	19	.	.	PUNCT
ijtc-1403	175	1	the	the	DET
ijtc-1403	175	2	existence	existence	NOUN
ijtc-1403	175	3	of	of	ADP
ijtc-1403	175	4	women	woman	NOUN
ijtc-1403	175	5	in	in	ADP
ijtc-1403	175	6	a	a	DET
ijtc-1403	175	7	company	company	NOUN
ijtc-1403	175	8	is	be	AUX
ijtc-1403	175	9	believed	believe	VERB
ijtc-1403	175	10	to	to	PART
ijtc-1403	175	11	provide	provide	VERB
ijtc-1403	175	12	a	a	DET
ijtc-1403	175	13	positive	positive	ADJ
ijtc-1403	175	14	reaction	reaction	NOUN
ijtc-1403	175	15	to	to	ADP
ijtc-1403	175	16	investors	investor	NOUN
ijtc-1403	175	17	towards	towards	ADP
ijtc-1403	175	18	the	the	DET
ijtc-1403	175	19	company	company	NOUN
ijtc-1403	175	20	because	because	SCONJ
ijtc-1403	175	21	it	it	PRON
ijtc-1403	175	22	has	have	VERB
ijtc-1403	175	23	female	female	ADJ
ijtc-1403	175	24	representation	representation	NOUN
ijtc-1403	175	25	on	on	ADP
ijtc-1403	175	26	its	its	PRON
ijtc-1403	175	27	board	board	NOUN
ijtc-1403	175	28	of	of	ADP
ijtc-1403	175	29	directors	director	NOUN
ijtc-1403	175	30	.	.	PUNCT
ijtc-1403	176	1	according	accord	VERB
ijtc-1403	176	2	to	to	ADP
ijtc-1403	176	3	studies	study	NOUN
ijtc-1403	176	4	by	by	ADP
ijtc-1403	176	5	(	(	PUNCT
ijtc-1403	176	6	ambarsari	ambarsari	PROPN
ijtc-1403	176	7	et	et	PROPN
ijtc-1403	176	8	al	al	PROPN
ijtc-1403	176	9	.	.	PROPN
ijtc-1403	176	10	,	,	PUNCT
ijtc-1403	176	11	2018	2018	NUM
ijtc-1403	176	12	)	)	PUNCT
ijtc-1403	176	13	,	,	PUNCT
ijtc-1403	176	14	this	this	DET
ijtc-1403	176	15	study	study	NOUN
ijtc-1403	176	16	focuses	focus	VERB
ijtc-1403	176	17	on	on	ADP
ijtc-1403	176	18	women	woman	NOUN
ijtc-1403	176	19	's	's	PART
ijtc-1403	176	20	participation	participation	NOUN
ijtc-1403	176	21	on	on	ADP
ijtc-1403	176	22	business	business	NOUN
ijtc-1403	176	23	boards	board	NOUN
ijtc-1403	176	24	.	.	PUNCT
ijtc-1403	177	1	gender	gender	NOUN
ijtc-1403	177	2	diversity	diversity	NOUN
ijtc-1403	177	3	is	be	AUX
ijtc-1403	177	4	determined	determine	VERB
ijtc-1403	177	5	by	by	ADP
ijtc-1403	177	6	taking	take	VERB
ijtc-1403	177	7	the	the	DET
ijtc-1403	177	8	total	total	ADJ
ijtc-1403	177	9	number	number	NOUN
ijtc-1403	177	10	of	of	ADP
ijtc-1403	177	11	directors	director	NOUN
ijtc-1403	177	12	and	and	CCONJ
ijtc-1403	177	13	commissioners	commissioner	NOUN
ijtc-1403	177	14	and	and	CCONJ
ijtc-1403	177	15	dividing	divide	VERB
ijtc-1403	177	16	it	it	PRON
ijtc-1403	177	17	by	by	ADP
ijtc-1403	177	18	the	the	DET
ijtc-1403	177	19	total	total	ADJ
ijtc-1403	177	20	number	number	NOUN
ijtc-1403	177	21	of	of	ADP
ijtc-1403	177	22	women	woman	NOUN
ijtc-1403	177	23	on	on	ADP
ijtc-1403	177	24	the	the	DET
ijtc-1403	177	25	board	board	NOUN
ijtc-1403	177	26	.	.	PUNCT
ijtc-1403	178	1	corporate	corporate	ADJ
ijtc-1403	178	2	social	social	ADJ
ijtc-1403	178	3	responsibility	responsibility	NOUN
ijtc-1403	178	4	(	(	PUNCT
ijtc-1403	178	5	x2	x2	PROPN
ijtc-1403	178	6	)	)	PUNCT
ijtc-1403	178	7	csr	csr	NOUN
ijtc-1403	178	8	is	be	AUX
ijtc-1403	178	9	a	a	DET
ijtc-1403	178	10	business	business	NOUN
ijtc-1403	178	11	's	's	PART
ijtc-1403	178	12	obligation	obligation	NOUN
ijtc-1403	178	13	to	to	PART
ijtc-1403	178	14	ethically	ethically	ADV
ijtc-1403	178	15	and	and	CCONJ
ijtc-1403	178	16	transparently	transparently	ADV
ijtc-1403	178	17	consider	consider	VERB
ijtc-1403	178	18	how	how	SCONJ
ijtc-1403	178	19	its	its	PRON
ijtc-1403	178	20	actions	action	NOUN
ijtc-1403	178	21	and	and	CCONJ
ijtc-1403	178	22	choices	choice	NOUN
ijtc-1403	178	23	affect	affect	VERB
ijtc-1403	178	24	the	the	DET
ijtc-1403	178	25	environment	environment	NOUN
ijtc-1403	178	26	and	and	CCONJ
ijtc-1403	178	27	society	society	NOUN
ijtc-1403	178	28	while	while	SCONJ
ijtc-1403	178	29	promoting	promote	VERB
ijtc-1403	178	30	sustainable	sustainable	ADJ
ijtc-1403	178	31	development	development	NOUN
ijtc-1403	178	32	.	.	PUNCT
ijtc-1403	179	1	csr	csr	NOUN
ijtc-1403	179	2	is	be	AUX
ijtc-1403	179	3	proxied	proxie	VERB
ijtc-1403	179	4	in	in	ADP
ijtc-1403	179	5	the	the	DET
ijtc-1403	179	6	company	company	NOUN
ijtc-1403	179	7	's	's	PART
ijtc-1403	179	8	csr	csr	NOUN
ijtc-1403	179	9	disclosure	disclosure	NOUN
ijtc-1403	179	10	.	.	PUNCT
ijtc-1403	180	1	performance	performance	NOUN
ijtc-1403	180	2	measurements	measurement	NOUN
ijtc-1403	180	3	are	be	AUX
ijtc-1403	180	4	classified	classify	VERB
ijtc-1403	180	5	into	into	ADP
ijtc-1403	180	6	three	three	NUM
ijtc-1403	180	7	primary	primary	ADJ
ijtc-1403	180	8	categories	category	NOUN
ijtc-1403	180	9	by	by	ADP
ijtc-1403	180	10	the	the	DET
ijtc-1403	180	11	gri	gri	NOUN
ijtc-1403	180	12	-	-	PUNCT
ijtc-1403	180	13	g4	g4	NOUN
ijtc-1403	180	14	standard	standard	NOUN
ijtc-1403	180	15	:	:	PUNCT
ijtc-1403	180	16	economic	economic	ADJ
ijtc-1403	180	17	,	,	PUNCT
ijtc-1403	180	18	environmental	environmental	ADJ
ijtc-1403	180	19	,	,	PUNCT
ijtc-1403	180	20	and	and	CCONJ
ijtc-1403	180	21	social	social	ADJ
ijtc-1403	180	22	.	.	PUNCT
ijtc-1403	181	1	human	human	ADJ
ijtc-1403	181	2	rights	right	NOUN
ijtc-1403	181	3	,	,	PUNCT
ijtc-1403	181	4	society	society	NOUN
ijtc-1403	181	5	,	,	PUNCT
ijtc-1403	181	6	workplace	workplace	NOUN
ijtc-1403	181	7	comfort	comfort	NOUN
ijtc-1403	181	8	and	and	CCONJ
ijtc-1403	181	9	labor	labor	NOUN
ijtc-1403	181	10	practices	practice	NOUN
ijtc-1403	181	11	,	,	PUNCT
ijtc-1403	181	12	and	and	CCONJ
ijtc-1403	181	13	product	product	NOUN
ijtc-1403	181	14	responsibility	responsibility	NOUN
ijtc-1403	181	15	are	be	AUX
ijtc-1403	181	16	a	a	DET
ijtc-1403	181	17	few	few	ADJ
ijtc-1403	181	18	of	of	ADP
ijtc-1403	181	19	them	they	PRON
ijtc-1403	181	20	.	.	PUNCT
ijtc-1403	182	1	this	this	DET
ijtc-1403	182	2	measurement	measurement	NOUN
ijtc-1403	182	3	was	be	AUX
ijtc-1403	182	4	chosen	choose	VERB
ijtc-1403	182	5	because	because	SCONJ
ijtc-1403	182	6	,	,	PUNCT
ijtc-1403	182	7	according	accord	VERB
ijtc-1403	182	8	to	to	ADP
ijtc-1403	182	9	previous	previous	ADJ
ijtc-1403	182	10	studies	study	NOUN
ijtc-1403	182	11	,	,	PUNCT
ijtc-1403	182	12	these	these	DET
ijtc-1403	182	13	measures	measure	NOUN
ijtc-1403	182	14	are	be	AUX
ijtc-1403	182	15	the	the	DET
ijtc-1403	182	16	best	good	ADJ
ijtc-1403	182	17	to	to	PART
ijtc-1403	182	18	use	use	VERB
ijtc-1403	182	19	because	because	SCONJ
ijtc-1403	182	20	no	no	DET
ijtc-1403	182	21	measure	measure	NOUN
ijtc-1403	182	22	provides	provide	VERB
ijtc-1403	182	23	a	a	DET
ijtc-1403	182	24	better	well	ADJ
ijtc-1403	182	25	proxy	proxy	NOUN
ijtc-1403	182	26	for	for	ADP
ijtc-1403	182	27	measuring	measure	VERB
ijtc-1403	182	28	the	the	DET
ijtc-1403	182	29	same	same	ADJ
ijtc-1403	182	30	thing	thing	NOUN
ijtc-1403	182	31	,	,	PUNCT
ijtc-1403	182	32	such	such	ADJ
ijtc-1403	182	33	as	as	ADP
ijtc-1403	182	34	research	research	NOUN
ijtc-1403	182	35	conducted	conduct	VERB
ijtc-1403	182	36	by	by	ADP
ijtc-1403	182	37	(	(	PUNCT
ijtc-1403	182	38	susanto	susanto	NOUN
ijtc-1403	182	39	&	&	CCONJ
ijtc-1403	182	40	veronica	veronica	PROPN
ijtc-1403	182	41	,	,	PUNCT
ijtc-1403	182	42	2022	2022	NUM
ijtc-1403	182	43	)	)	PUNCT
ijtc-1403	182	44	using	use	VERB
ijtc-1403	182	45	89	89	NUM
ijtc-1403	182	46	csr	csr	NOUN
ijtc-1403	182	47	items	item	NOUN
ijtc-1403	182	48	.	.	PUNCT
ijtc-1403	183	1	this	this	PRON
ijtc-1403	183	2	is	be	AUX
ijtc-1403	183	3	the	the	DET
ijtc-1403	183	4	csr	csr	NOUN
ijtc-1403	183	5	calculation	calculation	NOUN
ijtc-1403	183	6	formula	formula	NOUN
ijtc-1403	183	7	.	.	PUNCT
ijtc-1403	184	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	184	2	gender	gender	NOUN
ijtc-1403	184	3	diversity	diversity	NOUN
ijtc-1403	184	4	,	,	PUNCT
ijtc-1403	184	5	corporate	corporate	ADJ
ijtc-1403	184	6	social	social	ADJ
ijtc-1403	184	7	responsibility	responsibility	NOUN
ijtc-1403	184	8	,	,	PUNCT
ijtc-1403	184	9	return	return	VERB
ijtc-1403	184	10	on	on	ADP
ijtc-1403	184	11	asset	asset	NOUN
ijtc-1403	184	12	,	,	PUNCT
ijtc-1403	184	13	and	and	CCONJ
ijtc-1403	184	14	leverage	leverage	NOUN
ijtc-1403	184	15	on	on	ADP
ijtc-1403	184	16	the	the	DET
ijtc-1403	184	17	corporate	corporate	ADJ
ijtc-1403	184	18	tax	tax	NOUN
ijtc-1403	184	19	aggressiveness	aggressiveness	NOUN
ijtc-1403	184	20	of	of	ADP
ijtc-1403	184	21	manufacturing	manufacturing	NOUN
ijtc-1403	184	22	companies	company	NOUN
ijtc-1403	184	23	in	in	ADP
ijtc-1403	184	24	indonesia	indonesia	PROPN
ijtc-1403	184	25	wulandari	wulandari	X
ijtc-1403	184	26	,	,	PUNCT
ijtc-1403	184	27	tjahjono	tjahjono	ADV
ijtc-1403	184	28	,	,	PUNCT
ijtc-1403	184	29	ismawati	ismawati	NOUN
ijtc-1403	184	30	,	,	PUNCT
ijtc-1403	184	31	and	and	CCONJ
ijtc-1403	184	32	mulyanah	mulyanah	PROPN
ijtc-1403	184	33	733	733	NUM
ijtc-1403	184	34	|	|	ADV
ijtc-1403	184	35	ilomata	ilomata	PROPN
ijtc-1403	184	36	international	international	ADJ
ijtc-1403	184	37	journal	journal	NOUN
ijtc-1403	184	38	of	of	ADP
ijtc-1403	184	39	tax	tax	PROPN
ijtc-1403	184	40	&	&	CCONJ
ijtc-1403	184	41	accounting	account	VERB
ijtc-1403	184	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	184	43	return	return	NOUN
ijtc-1403	184	44	on	on	ADP
ijtc-1403	184	45	asset	asset	NOUN
ijtc-1403	184	46	(	(	PUNCT
ijtc-1403	184	47	x3	x3	ADJ
ijtc-1403	184	48	)	)	PUNCT
ijtc-1403	184	49	profitability	profitability	NOUN
ijtc-1403	184	50	is	be	AUX
ijtc-1403	184	51	proxied	proxie	VERB
ijtc-1403	184	52	using	use	VERB
ijtc-1403	184	53	roa	roa	NOUN
ijtc-1403	184	54	.	.	PUNCT
ijtc-1403	185	1	it	it	PRON
ijtc-1403	185	2	measures	measure	VERB
ijtc-1403	185	3	the	the	DET
ijtc-1403	185	4	business	business	NOUN
ijtc-1403	185	5	's	's	PART
ijtc-1403	185	6	ability	ability	NOUN
ijtc-1403	185	7	to	to	PART
ijtc-1403	185	8	turn	turn	VERB
ijtc-1403	185	9	a	a	DET
ijtc-1403	185	10	profit	profit	NOUN
ijtc-1403	185	11	and	and	CCONJ
ijtc-1403	185	12	is	be	AUX
ijtc-1403	185	13	calculated	calculate	VERB
ijtc-1403	185	14	by	by	ADP
ijtc-1403	185	15	comparing	compare	VERB
ijtc-1403	185	16	profit	profit	NOUN
ijtc-1403	185	17	before	before	ADP
ijtc-1403	185	18	taxes	taxis	NOUN
ijtc-1403	185	19	to	to	PART
ijtc-1403	185	20	finalize	finalize	VERB
ijtc-1403	185	21	the	the	DET
ijtc-1403	185	22	quarter	quarter	NOUN
ijtc-1403	185	23	's	's	PART
ijtc-1403	185	24	assets	asset	NOUN
ijtc-1403	185	25	total	total	NOUN
ijtc-1403	185	26	(	(	PUNCT
ijtc-1403	185	27	kurniasih	kurniasih	X
ijtc-1403	185	28	&	&	CCONJ
ijtc-1403	185	29	sari	sari	NOUN
ijtc-1403	185	30	,	,	PUNCT
ijtc-1403	185	31	2013	2013	NUM
ijtc-1403	185	32	)	)	PUNCT
ijtc-1403	185	33	.	.	PUNCT
ijtc-1403	186	1	according	accord	VERB
ijtc-1403	186	2	to	to	ADP
ijtc-1403	186	3	(	(	PUNCT
ijtc-1403	186	4	lanis	lanis	PROPN
ijtc-1403	186	5	&	&	CCONJ
ijtc-1403	186	6	richardson	richardson	PROPN
ijtc-1403	186	7	,	,	PUNCT
ijtc-1403	186	8	2013	2013	NUM
ijtc-1403	186	9	)	)	PUNCT
ijtc-1403	186	10	,	,	PUNCT
ijtc-1403	186	11	the	the	DET
ijtc-1403	186	12	formula	formula	NOUN
ijtc-1403	186	13	below	below	ADV
ijtc-1403	186	14	may	may	AUX
ijtc-1403	186	15	be	be	AUX
ijtc-1403	186	16	used	use	VERB
ijtc-1403	186	17	to	to	PART
ijtc-1403	186	18	determine	determine	VERB
ijtc-1403	186	19	roa	roa	PROPN
ijtc-1403	186	20	.	.	PUNCT
ijtc-1403	187	1	leverage	leverage	NOUN
ijtc-1403	187	2	(	(	PUNCT
ijtc-1403	187	3	x4	x4	PROPN
ijtc-1403	187	4	)	)	PUNCT
ijtc-1403	187	5	the	the	DET
ijtc-1403	187	6	leverage	leverage	NOUN
ijtc-1403	187	7	ratio	ratio	NOUN
ijtc-1403	187	8	illustrates	illustrate	VERB
ijtc-1403	187	9	how	how	SCONJ
ijtc-1403	187	10	much	much	ADJ
ijtc-1403	187	11	debt	debt	NOUN
ijtc-1403	187	12	a	a	DET
ijtc-1403	187	13	company	company	NOUN
ijtc-1403	187	14	has	have	AUX
ijtc-1403	187	15	compared	compare	VERB
ijtc-1403	187	16	to	to	ADP
ijtc-1403	187	17	its	its	PRON
ijtc-1403	187	18	assets	asset	NOUN
ijtc-1403	187	19	or	or	CCONJ
ijtc-1403	187	20	how	how	SCONJ
ijtc-1403	187	21	much	much	ADJ
ijtc-1403	187	22	of	of	ADP
ijtc-1403	187	23	its	its	PRON
ijtc-1403	187	24	assets	asset	NOUN
ijtc-1403	187	25	are	be	AUX
ijtc-1403	187	26	financed	finance	VERB
ijtc-1403	187	27	by	by	ADP
ijtc-1403	187	28	debt	debt	NOUN
ijtc-1403	187	29	.	.	PUNCT
ijtc-1403	188	1	debt	debt	NOUN
ijtc-1403	188	2	to	to	ADP
ijtc-1403	188	3	total	total	ADJ
ijtc-1403	188	4	assets	asset	NOUN
ijtc-1403	188	5	(	(	PUNCT
ijtc-1403	188	6	dar	dar	NOUN
ijtc-1403	188	7	)	)	PUNCT
ijtc-1403	188	8	,	,	PUNCT
ijtc-1403	188	9	which	which	PRON
ijtc-1403	188	10	compares	compare	VERB
ijtc-1403	188	11	a	a	DET
ijtc-1403	188	12	company	company	NOUN
ijtc-1403	188	13	's	's	PART
ijtc-1403	188	14	total	total	ADJ
ijtc-1403	188	15	debt	debt	NOUN
ijtc-1403	188	16	with	with	ADP
ijtc-1403	188	17	its	its	PRON
ijtc-1403	188	18	total	total	ADJ
ijtc-1403	188	19	assets	asset	NOUN
ijtc-1403	188	20	,	,	PUNCT
ijtc-1403	188	21	is	be	AUX
ijtc-1403	188	22	the	the	DET
ijtc-1403	188	23	method	method	NOUN
ijtc-1403	188	24	used	use	VERB
ijtc-1403	188	25	in	in	ADP
ijtc-1403	188	26	this	this	DET
ijtc-1403	188	27	study	study	NOUN
ijtc-1403	188	28	to	to	PART
ijtc-1403	188	29	quantify	quantify	VERB
ijtc-1403	188	30	leverage	leverage	NOUN
ijtc-1403	188	31	(	(	PUNCT
ijtc-1403	188	32	suyanto	suyanto	ADP
ijtc-1403	188	33	&	&	CCONJ
ijtc-1403	188	34	supramono	supramono	PROPN
ijtc-1403	188	35	,	,	PUNCT
ijtc-1403	188	36	2012	2012	NUM
ijtc-1403	188	37	;	;	PUNCT
ijtc-1403	188	38	tiaras	tiara	NOUN
ijtc-1403	188	39	&	&	CCONJ
ijtc-1403	188	40	wijaya	wijaya	PROPN
ijtc-1403	188	41	,	,	PUNCT
ijtc-1403	188	42	2017	2017	NUM
ijtc-1403	188	43	)	)	PUNCT
ijtc-1403	188	44	.	.	PUNCT
ijtc-1403	189	1	this	this	DET
ijtc-1403	189	2	measurement	measurement	NOUN
ijtc-1403	189	3	was	be	AUX
ijtc-1403	189	4	chosen	choose	VERB
ijtc-1403	189	5	to	to	PART
ijtc-1403	189	6	know	know	VERB
ijtc-1403	189	7	the	the	DET
ijtc-1403	189	8	company	company	NOUN
ijtc-1403	189	9	’s	’s	PART
ijtc-1403	189	10	debt	debt	NOUN
ijtc-1403	189	11	level	level	NOUN
ijtc-1403	189	12	.	.	PUNCT
ijtc-1403	190	1	an	an	DET
ijtc-1403	190	2	asset	asset	NOUN
ijtc-1403	190	3	can	can	AUX
ijtc-1403	190	4	be	be	AUX
ijtc-1403	190	5	used	use	VERB
ijtc-1403	190	6	as	as	ADP
ijtc-1403	190	7	a	a	DET
ijtc-1403	190	8	guarantee	guarantee	NOUN
ijtc-1403	190	9	for	for	ADP
ijtc-1403	190	10	the	the	DET
ijtc-1403	190	11	debt	debt	NOUN
ijtc-1403	190	12	.	.	PUNCT
ijtc-1403	191	1	when	when	SCONJ
ijtc-1403	191	2	a	a	DET
ijtc-1403	191	3	corporation	corporation	NOUN
ijtc-1403	191	4	has	have	VERB
ijtc-1403	191	5	sufficient	sufficient	ADJ
ijtc-1403	191	6	assets	asset	NOUN
ijtc-1403	191	7	,	,	PUNCT
ijtc-1403	191	8	it	it	PRON
ijtc-1403	191	9	will	will	AUX
ijtc-1403	191	10	utilize	utilize	VERB
ijtc-1403	191	11	its	its	PRON
ijtc-1403	191	12	debt	debt	NOUN
ijtc-1403	191	13	to	to	PART
ijtc-1403	191	14	indicate	indicate	VERB
ijtc-1403	191	15	its	its	PRON
ijtc-1403	191	16	debt	debt	NOUN
ijtc-1403	191	17	in	in	ADP
ijtc-1403	191	18	the	the	DET
ijtc-1403	191	19	comparison	comparison	NOUN
ijtc-1403	191	20	.	.	PUNCT
ijtc-1403	192	1	leverage	leverage	NOUN
ijtc-1403	192	2	measurement	measurement	NOUN
ijtc-1403	192	3	can	can	AUX
ijtc-1403	192	4	be	be	AUX
ijtc-1403	192	5	computed	compute	VERB
ijtc-1403	192	6	with	with	ADP
ijtc-1403	192	7	the	the	DET
ijtc-1403	192	8	aid	aid	NOUN
ijtc-1403	192	9	of	of	ADP
ijtc-1403	192	10	the	the	DET
ijtc-1403	192	11	subsequent	subsequent	ADJ
ijtc-1403	192	12	formula	formula	NOUN
ijtc-1403	192	13	.	.	PUNCT
ijtc-1403	193	1	data	datum	NOUN
ijtc-1403	193	2	collection	collection	NOUN
ijtc-1403	193	3	method	method	VERB
ijtc-1403	193	4	the	the	DET
ijtc-1403	193	5	technique	technique	NOUN
ijtc-1403	193	6	for	for	ADP
ijtc-1403	193	7	gathering	gather	VERB
ijtc-1403	193	8	data	datum	NOUN
ijtc-1403	193	9	for	for	ADP
ijtc-1403	193	10	this	this	DET
ijtc-1403	193	11	investigation	investigation	NOUN
ijtc-1403	193	12	is	be	AUX
ijtc-1403	193	13	to	to	PART
ijtc-1403	193	14	collect	collect	VERB
ijtc-1403	193	15	empirical	empirical	ADJ
ijtc-1403	193	16	data	datum	NOUN
ijtc-1403	193	17	,	,	PUNCT
ijtc-1403	193	18	especially	especially	ADV
ijtc-1403	193	19	from	from	ADP
ijtc-1403	193	20	sources	source	NOUN
ijtc-1403	193	21	produced	produce	VERB
ijtc-1403	193	22	by	by	ADP
ijtc-1403	193	23	companies	company	NOUN
ijtc-1403	193	24	,	,	PUNCT
ijtc-1403	193	25	such	such	ADJ
ijtc-1403	193	26	as	as	ADP
ijtc-1403	193	27	annual	annual	ADJ
ijtc-1403	193	28	reports	report	NOUN
ijtc-1403	193	29	evidenced	evidence	VERB
ijtc-1403	193	30	in	in	ADP
ijtc-1403	193	31	their	their	PRON
ijtc-1403	193	32	annual	annual	ADJ
ijtc-1403	193	33	reports	report	NOUN
ijtc-1403	193	34	.	.	PUNCT
ijtc-1403	194	1	the	the	DET
ijtc-1403	194	2	information	information	NOUN
ijtc-1403	194	3	was	be	AUX
ijtc-1403	194	4	gathered	gather	VERB
ijtc-1403	194	5	from	from	ADP
ijtc-1403	194	6	the	the	DET
ijtc-1403	194	7	idx	idx	NOUN
ijtc-1403	194	8	website	website	NOUN
ijtc-1403	194	9	through	through	ADP
ijtc-1403	194	10	the	the	DET
ijtc-1403	194	11	annual	annual	ADJ
ijtc-1403	194	12	reports	report	NOUN
ijtc-1403	194	13	of	of	ADP
ijtc-1403	194	14	businesses	business	NOUN
ijtc-1403	194	15	listed	list	VERB
ijtc-1403	194	16	between	between	ADP
ijtc-1403	194	17	2019	2019	NUM
ijtc-1403	194	18	and	and	CCONJ
ijtc-1403	194	19	2022	2022	NUM
ijtc-1403	194	20	.	.	PUNCT
ijtc-1403	195	1	the	the	DET
ijtc-1403	195	2	study	study	NOUN
ijtc-1403	195	3	's	's	PART
ijtc-1403	195	4	data	datum	NOUN
ijtc-1403	195	5	were	be	AUX
ijtc-1403	195	6	gathered	gather	VERB
ijtc-1403	195	7	using	use	VERB
ijtc-1403	195	8	documentation	documentation	NOUN
ijtc-1403	195	9	.	.	PUNCT
ijtc-1403	196	1	financial	financial	ADJ
ijtc-1403	196	2	reports	report	NOUN
ijtc-1403	196	3	,	,	PUNCT
ijtc-1403	196	4	annual	annual	ADJ
ijtc-1403	196	5	reports	report	NOUN
ijtc-1403	196	6	,	,	PUNCT
ijtc-1403	196	7	and	and	CCONJ
ijtc-1403	196	8	other	other	ADJ
ijtc-1403	196	9	crucial	crucial	ADJ
ijtc-1403	196	10	information	information	NOUN
ijtc-1403	196	11	were	be	AUX
ijtc-1403	196	12	gathered	gather	VERB
ijtc-1403	196	13	from	from	ADP
ijtc-1403	196	14	the	the	DET
ijtc-1403	196	15	official	official	ADJ
ijtc-1403	196	16	website	website	NOUN
ijtc-1403	196	17	of	of	ADP
ijtc-1403	196	18	the	the	DET
ijtc-1403	196	19	business	business	NOUN
ijtc-1403	196	20	and	and	CCONJ
ijtc-1403	196	21	the	the	DET
ijtc-1403	196	22	idx	idx	NOUN
ijtc-1403	196	23	website	website	NOUN
ijtc-1403	196	24	(	(	PUNCT
ijtc-1403	196	25	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1403	196	26	)	)	PUNCT
ijtc-1403	196	27	,	,	PUNCT
ijtc-1403	196	28	which	which	PRON
ijtc-1403	196	29	served	serve	VERB
ijtc-1403	196	30	as	as	ADP
ijtc-1403	196	31	the	the	DET
ijtc-1403	196	32	documentation	documentation	NOUN
ijtc-1403	196	33	data	datum	NOUN
ijtc-1403	196	34	sources	source	NOUN
ijtc-1403	196	35	.	.	PUNCT
ijtc-1403	197	1	multiple	multiple	ADJ
ijtc-1403	197	2	linear	linear	ADJ
ijtc-1403	197	3	regression	regression	NOUN
ijtc-1403	197	4	analysis	analysis	NOUN
ijtc-1403	197	5	was	be	AUX
ijtc-1403	197	6	used	use	VERB
ijtc-1403	197	7	in	in	ADP
ijtc-1403	197	8	this	this	DET
ijtc-1403	197	9	work	work	NOUN
ijtc-1403	197	10	.	.	PUNCT
ijtc-1403	198	1	the	the	DET
ijtc-1403	198	2	spss	spss	PROPN
ijtc-1403	198	3	25	25	NUM
ijtc-1403	198	4	program	program	NOUN
ijtc-1403	198	5	was	be	AUX
ijtc-1403	198	6	used	use	VERB
ijtc-1403	198	7	to	to	PART
ijtc-1403	198	8	make	make	VERB
ijtc-1403	198	9	calculations	calculation	NOUN
ijtc-1403	198	10	.	.	PUNCT
ijtc-1403	199	1	this	this	DET
ijtc-1403	199	2	study	study	NOUN
ijtc-1403	199	3	will	will	AUX
ijtc-1403	199	4	present	present	VERB
ijtc-1403	199	5	the	the	DET
ijtc-1403	199	6	outcomes	outcome	NOUN
ijtc-1403	199	7	of	of	ADP
ijtc-1403	199	8	descriptive	descriptive	ADJ
ijtc-1403	199	9	data	datum	NOUN
ijtc-1403	199	10	analysis	analysis	NOUN
ijtc-1403	199	11	and	and	CCONJ
ijtc-1403	199	12	parametric	parametric	ADJ
ijtc-1403	199	13	statistical	statistical	ADJ
ijtc-1403	199	14	analysis	analysis	NOUN
ijtc-1403	199	15	,	,	PUNCT
ijtc-1403	199	16	which	which	PRON
ijtc-1403	199	17	include	include	VERB
ijtc-1403	199	18	classical	classical	ADJ
ijtc-1403	199	19	assumption	assumption	NOUN
ijtc-1403	199	20	tests	test	NOUN
ijtc-1403	199	21	,	,	PUNCT
ijtc-1403	199	22	hypothesis	hypothesis	NOUN
ijtc-1403	199	23	tests	test	NOUN
ijtc-1403	199	24	,	,	PUNCT
ijtc-1403	199	25	and	and	CCONJ
ijtc-1403	199	26	determination	determination	NOUN
ijtc-1403	199	27	coefficient	coefficient	NOUN
ijtc-1403	199	28	tests	test	NOUN
ijtc-1403	199	29	.	.	PUNCT
ijtc-1403	200	1	the	the	DET
ijtc-1403	200	2	description	description	NOUN
ijtc-1403	200	3	of	of	ADP
ijtc-1403	200	4	the	the	DET
ijtc-1403	200	5	data	data	NOUN
ijtc-1403	200	6	results	result	NOUN
ijtc-1403	200	7	uses	use	VERB
ijtc-1403	200	8	the	the	DET
ijtc-1403	200	9	average	average	NOUN
ijtc-1403	200	10	of	of	ADP
ijtc-1403	200	11	the	the	DET
ijtc-1403	200	12	entire	entire	ADJ
ijtc-1403	200	13	sample	sample	NOUN
ijtc-1403	200	14	data	datum	NOUN
ijtc-1403	200	15	that	that	PRON
ijtc-1403	200	16	has	have	AUX
ijtc-1403	200	17	been	be	AUX
ijtc-1403	200	18	calculated	calculate	VERB
ijtc-1403	200	19	.	.	PUNCT
ijtc-1403	201	1	to	to	PART
ijtc-1403	201	2	calculate	calculate	VERB
ijtc-1403	201	3	the	the	DET
ijtc-1403	201	4	average	average	NOUN
ijtc-1403	201	5	,	,	PUNCT
ijtc-1403	201	6	a	a	DET
ijtc-1403	201	7	class	class	NOUN
ijtc-1403	201	8	interval	interval	NOUN
ijtc-1403	201	9	calculation	calculation	NOUN
ijtc-1403	201	10	is	be	AUX
ijtc-1403	201	11	needed	need	VERB
ijtc-1403	201	12	to	to	PART
ijtc-1403	201	13	determine	determine	VERB
ijtc-1403	201	14	the	the	DET
ijtc-1403	201	15	predicate	predicate	NOUN
ijtc-1403	201	16	of	of	ADP
ijtc-1403	201	17	each	each	DET
ijtc-1403	201	18	variable	variable	NOUN
ijtc-1403	201	19	,	,	PUNCT
ijtc-1403	201	20	then	then	ADV
ijtc-1403	201	21	used	use	VERB
ijtc-1403	201	22	as	as	ADP
ijtc-1403	201	23	a	a	DET
ijtc-1403	201	24	reference	reference	NOUN
ijtc-1403	201	25	to	to	PART
ijtc-1403	201	26	create	create	VERB
ijtc-1403	201	27	a	a	DET
ijtc-1403	201	28	rating	rating	NOUN
ijtc-1403	201	29	scale	scale	NOUN
ijtc-1403	201	30	.	.	PUNCT
ijtc-1403	202	1	sampling	sample	VERB
ijtc-1403	202	2	technique	technique	NOUN
ijtc-1403	202	3	the	the	DET
ijtc-1403	202	4	research	research	NOUN
ijtc-1403	202	5	population	population	NOUN
ijtc-1403	202	6	for	for	ADP
ijtc-1403	202	7	2019	2019	NUM
ijtc-1403	202	8	through	through	ADP
ijtc-1403	202	9	2022	2022	NUM
ijtc-1403	202	10	consisted	consist	VERB
ijtc-1403	202	11	of	of	ADP
ijtc-1403	202	12	manufacturing	manufacturing	NOUN
ijtc-1403	202	13	enterprises	enterprise	NOUN
ijtc-1403	202	14	listed	list	VERB
ijtc-1403	202	15	on	on	ADP
ijtc-1403	202	16	the	the	DET
ijtc-1403	202	17	idx	idx	PROPN
ijtc-1403	202	18	.	.	PUNCT
ijtc-1403	203	1	the	the	DET
ijtc-1403	203	2	basis	basis	NOUN
ijtc-1403	203	3	for	for	ADP
ijtc-1403	203	4	the	the	DET
ijtc-1403	203	5	demographic	demographic	ADJ
ijtc-1403	203	6	selection	selection	NOUN
ijtc-1403	203	7	is	be	AUX
ijtc-1403	203	8	the	the	DET
ijtc-1403	203	9	company	company	NOUN
ijtc-1403	203	10	's	's	PART
ijtc-1403	203	11	idx	idx	NOUN
ijtc-1403	203	12	listing	listing	NOUN
ijtc-1403	203	13	because	because	SCONJ
ijtc-1403	203	14	the	the	DET
ijtc-1403	203	15	idx	idx	NOUN
ijtc-1403	203	16	is	be	AUX
ijtc-1403	203	17	the	the	DET
ijtc-1403	203	18	largest	large	ADJ
ijtc-1403	203	19	and	and	CCONJ
ijtc-1403	203	20	most	most	ADV
ijtc-1403	203	21	representative	representative	ADJ
ijtc-1403	203	22	stock	stock	NOUN
ijtc-1403	203	23	exchange	exchange	NOUN
ijtc-1403	203	24	in	in	ADP
ijtc-1403	203	25	indonesia	indonesia	PROPN
ijtc-1403	203	26	.	.	PUNCT
ijtc-1403	204	1	the	the	DET
ijtc-1403	204	2	choice	choice	NOUN
ijtc-1403	204	3	of	of	ADP
ijtc-1403	204	4	manufacturing	manufacturing	NOUN
ijtc-1403	204	5	companies	company	NOUN
ijtc-1403	204	6	was	be	AUX
ijtc-1403	204	7	made	make	VERB
ijtc-1403	204	8	because	because	SCONJ
ijtc-1403	204	9	these	these	DET
ijtc-1403	204	10	companies	company	NOUN
ijtc-1403	204	11	typically	typically	ADV
ijtc-1403	204	12	represent	represent	VERB
ijtc-1403	204	13	a	a	DET
ijtc-1403	204	14	variety	variety	NOUN
ijtc-1403	204	15	of	of	ADP
ijtc-1403	204	16	industries	industry	NOUN
ijtc-1403	204	17	,	,	PUNCT
ijtc-1403	204	18	have	have	VERB
ijtc-1403	204	19	the	the	DET
ijtc-1403	204	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	204	21	gender	gender	NOUN
ijtc-1403	204	22	diversity	diversity	NOUN
ijtc-1403	204	23	,	,	PUNCT
ijtc-1403	204	24	corporate	corporate	ADJ
ijtc-1403	204	25	social	social	ADJ
ijtc-1403	204	26	responsibility	responsibility	NOUN
ijtc-1403	204	27	,	,	PUNCT
ijtc-1403	204	28	return	return	VERB
ijtc-1403	204	29	on	on	ADP
ijtc-1403	204	30	asset	asset	NOUN
ijtc-1403	204	31	,	,	PUNCT
ijtc-1403	204	32	and	and	CCONJ
ijtc-1403	204	33	leverage	leverage	NOUN
ijtc-1403	204	34	on	on	ADP
ijtc-1403	204	35	the	the	DET
ijtc-1403	204	36	corporate	corporate	ADJ
ijtc-1403	204	37	tax	tax	NOUN
ijtc-1403	204	38	aggressiveness	aggressiveness	NOUN
ijtc-1403	204	39	of	of	ADP
ijtc-1403	204	40	manufacturing	manufacturing	NOUN
ijtc-1403	204	41	companies	company	NOUN
ijtc-1403	204	42	in	in	ADP
ijtc-1403	204	43	indonesia	indonesia	PROPN
ijtc-1403	204	44	wulandari	wulandari	X
ijtc-1403	204	45	,	,	PUNCT
ijtc-1403	204	46	tjahjono	tjahjono	ADV
ijtc-1403	204	47	,	,	PUNCT
ijtc-1403	204	48	ismawati	ismawati	NOUN
ijtc-1403	204	49	,	,	PUNCT
ijtc-1403	204	50	and	and	CCONJ
ijtc-1403	204	51	mulyanah	mulyanah	PROPN
ijtc-1403	204	52	734	734	NUM
ijtc-1403	204	53	|	|	ADV
ijtc-1403	204	54	ilomata	ilomata	NOUN
ijtc-1403	204	55	international	international	ADJ
ijtc-1403	204	56	journal	journal	NOUN
ijtc-1403	204	57	of	of	ADP
ijtc-1403	204	58	tax	tax	PROPN
ijtc-1403	204	59	&	&	CCONJ
ijtc-1403	204	60	accounting	accounting	PROPN
ijtc-1403	204	61	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1403	204	62	most	most	ADV
ijtc-1403	204	63	significant	significant	ADJ
ijtc-1403	204	64	number	number	NOUN
ijtc-1403	204	65	of	of	ADP
ijtc-1403	204	66	employees	employee	NOUN
ijtc-1403	204	67	,	,	PUNCT
ijtc-1403	204	68	and	and	CCONJ
ijtc-1403	204	69	deal	deal	VERB
ijtc-1403	204	70	with	with	ADP
ijtc-1403	204	71	more	more	ADV
ijtc-1403	204	72	complicated	complicated	ADJ
ijtc-1403	204	73	business	business	NOUN
ijtc-1403	204	74	issues	issue	NOUN
ijtc-1403	204	75	.	.	PUNCT
ijtc-1403	205	1	they	they	PRON
ijtc-1403	205	2	are	be	AUX
ijtc-1403	205	3	,	,	PUNCT
ijtc-1403	205	4	therefore	therefore	ADV
ijtc-1403	205	5	,	,	PUNCT
ijtc-1403	205	6	seen	see	VERB
ijtc-1403	205	7	to	to	PART
ijtc-1403	205	8	be	be	AUX
ijtc-1403	205	9	more	more	ADV
ijtc-1403	205	10	appropriate	appropriate	ADJ
ijtc-1403	205	11	for	for	ADP
ijtc-1403	205	12	describing	describe	VERB
ijtc-1403	205	13	the	the	DET
ijtc-1403	205	14	state	state	NOUN
ijtc-1403	205	15	of	of	ADP
ijtc-1403	205	16	businesses	business	NOUN
ijtc-1403	205	17	in	in	ADP
ijtc-1403	205	18	indonesia	indonesia	PROPN
ijtc-1403	205	19	.	.	PUNCT
ijtc-1403	206	1	in	in	ADP
ijtc-1403	206	2	quantitative	quantitative	ADJ
ijtc-1403	206	3	research	research	NOUN
ijtc-1403	206	4	,	,	PUNCT
ijtc-1403	206	5	samples	sample	NOUN
ijtc-1403	206	6	comprise	comprise	VERB
ijtc-1403	206	7	the	the	DET
ijtc-1403	206	8	quantity	quantity	NOUN
ijtc-1403	206	9	and	and	CCONJ
ijtc-1403	206	10	composition	composition	NOUN
ijtc-1403	206	11	of	of	ADP
ijtc-1403	206	12	the	the	DET
ijtc-1403	206	13	population	population	NOUN
ijtc-1403	206	14	(	(	PUNCT
ijtc-1403	206	15	sugiyono	sugiyono	NOUN
ijtc-1403	206	16	,	,	PUNCT
ijtc-1403	206	17	2022	2022	NUM
ijtc-1403	206	18	)	)	PUNCT
ijtc-1403	206	19	.	.	PUNCT
ijtc-1403	207	1	this	this	DET
ijtc-1403	207	2	study	study	NOUN
ijtc-1403	207	3	used	use	VERB
ijtc-1403	207	4	the	the	DET
ijtc-1403	207	5	purposive	purposive	ADJ
ijtc-1403	207	6	sampling	sampling	NOUN
ijtc-1403	207	7	approach	approach	NOUN
ijtc-1403	207	8	,	,	PUNCT
ijtc-1403	207	9	which	which	PRON
ijtc-1403	207	10	involves	involve	VERB
ijtc-1403	207	11	selecting	select	VERB
ijtc-1403	207	12	samples	sample	NOUN
ijtc-1403	207	13	in	in	ADP
ijtc-1403	207	14	a	a	DET
ijtc-1403	207	15	non	non	ADJ
ijtc-1403	207	16	-	-	ADJ
ijtc-1403	207	17	random	random	ADJ
ijtc-1403	207	18	way	way	NOUN
ijtc-1403	207	19	that	that	PRON
ijtc-1403	207	20	must	must	AUX
ijtc-1403	207	21	match	match	VERB
ijtc-1403	207	22	criteria	criterion	NOUN
ijtc-1403	207	23	tailored	tailor	VERB
ijtc-1403	207	24	to	to	ADP
ijtc-1403	207	25	the	the	DET
ijtc-1403	207	26	research	research	NOUN
ijtc-1403	207	27	goals	goal	NOUN
ijtc-1403	207	28	or	or	CCONJ
ijtc-1403	207	29	issues	issue	NOUN
ijtc-1403	207	30	.	.	PUNCT
ijtc-1403	208	1	between	between	ADP
ijtc-1403	208	2	2019	2019	NUM
ijtc-1403	208	3	and	and	CCONJ
ijtc-1403	208	4	2022	2022	NUM
ijtc-1403	208	5	,	,	PUNCT
ijtc-1403	208	6	the	the	DET
ijtc-1403	208	7	idx	idx	NOUN
ijtc-1403	208	8	had	have	VERB
ijtc-1403	208	9	170	170	NUM
ijtc-1403	208	10	manufacturing	manufacturing	NOUN
ijtc-1403	208	11	companies	company	NOUN
ijtc-1403	208	12	.	.	PUNCT
ijtc-1403	209	1	the	the	DET
ijtc-1403	209	2	following	follow	VERB
ijtc-1403	209	3	table	table	NOUN
ijtc-1403	209	4	outlines	outline	VERB
ijtc-1403	209	5	the	the	DET
ijtc-1403	209	6	criteria	criterion	NOUN
ijtc-1403	209	7	considered	consider	VERB
ijtc-1403	209	8	in	in	ADP
ijtc-1403	209	9	the	the	DET
ijtc-1403	209	10	purposive	purposive	NOUN
ijtc-1403	209	11	sampling	sampling	NOUN
ijtc-1403	209	12	strategy	strategy	NOUN
ijtc-1403	209	13	used	use	VERB
ijtc-1403	209	14	for	for	ADP
ijtc-1403	209	15	sample	sample	NOUN
ijtc-1403	209	16	selection	selection	NOUN
ijtc-1403	209	17	in	in	ADP
ijtc-1403	209	18	this	this	DET
ijtc-1403	209	19	study	study	NOUN
ijtc-1403	209	20	.	.	PUNCT
ijtc-1403	210	1	result	result	NOUN
ijtc-1403	210	2	and	and	CCONJ
ijtc-1403	210	3	discussion	discussion	NOUN
ijtc-1403	210	4	descriptive	descriptive	ADJ
ijtc-1403	210	5	statistics	statistic	NOUN
ijtc-1403	210	6	the	the	DET
ijtc-1403	210	7	objectives	objective	NOUN
ijtc-1403	210	8	of	of	ADP
ijtc-1403	210	9	descriptive	descriptive	ADJ
ijtc-1403	210	10	statistics	statistic	NOUN
ijtc-1403	210	11	were	be	AUX
ijtc-1403	210	12	to	to	PART
ijtc-1403	210	13	ascertain	ascertain	VERB
ijtc-1403	210	14	the	the	DET
ijtc-1403	210	15	gender	gender	NOUN
ijtc-1403	210	16	diversity	diversity	NOUN
ijtc-1403	210	17	,	,	PUNCT
ijtc-1403	210	18	tax	tax	NOUN
ijtc-1403	210	19	aggression	aggression	NOUN
ijtc-1403	210	20	,	,	PUNCT
ijtc-1403	210	21	leverage	leverage	NOUN
ijtc-1403	210	22	,	,	PUNCT
ijtc-1403	210	23	csr	csr	NOUN
ijtc-1403	210	24	,	,	PUNCT
ijtc-1403	210	25	roa	roa	NOUN
ijtc-1403	210	26	,	,	PUNCT
ijtc-1403	210	27	and	and	CCONJ
ijtc-1403	210	28	mean	mean	VERB
ijtc-1403	210	29	(	(	PUNCT
ijtc-1403	210	30	or	or	CCONJ
ijtc-1403	210	31	average	average	ADJ
ijtc-1403	210	32	)	)	PUNCT
ijtc-1403	210	33	values	value	NOUN
ijtc-1403	210	34	of	of	ADP
ijtc-1403	210	35	each	each	DET
ijtc-1403	210	36	variable	variable	NOUN
ijtc-1403	210	37	.	.	PUNCT
ijtc-1403	211	1	descriptive	descriptive	ADJ
ijtc-1403	211	2	statistical	statistical	ADJ
ijtc-1403	211	3	analysis	analysis	NOUN
ijtc-1403	211	4	yielded	yield	VERB
ijtc-1403	211	5	the	the	DET
ijtc-1403	211	6	following	follow	VERB
ijtc-1403	211	7	results	result	NOUN
ijtc-1403	211	8	for	for	ADP
ijtc-1403	211	9	the	the	DET
ijtc-1403	211	10	tax	tax	NOUN
ijtc-1403	211	11	aggressiveness	aggressiveness	NOUN
ijtc-1403	211	12	(	(	PUNCT
ijtc-1403	211	13	y	y	NOUN
ijtc-1403	211	14	):	):	PUNCT
ijtc-1403	211	15	a	a	DET
ijtc-1403	211	16	mean	mean	NOUN
ijtc-1403	211	17	of	of	ADP
ijtc-1403	211	18	0.2429	0.2429	NUM
ijtc-1403	211	19	,	,	PUNCT
ijtc-1403	211	20	a	a	DET
ijtc-1403	211	21	standard	standard	ADJ
ijtc-1403	211	22	deviation	deviation	NOUN
ijtc-1403	211	23	of	of	ADP
ijtc-1403	211	24	0.04686	0.04686	NUM
ijtc-1403	211	25	,	,	PUNCT
ijtc-1403	211	26	a	a	DET
ijtc-1403	211	27	maximum	maximum	NOUN
ijtc-1403	211	28	of	of	ADP
ijtc-1403	211	29	0.39	0.39	NUM
ijtc-1403	211	30	,	,	PUNCT
ijtc-1403	211	31	and	and	CCONJ
ijtc-1403	211	32	a	a	DET
ijtc-1403	211	33	minimum	minimum	NOUN
ijtc-1403	211	34	of	of	ADP
ijtc-1403	211	35	0.08	0.08	NUM
ijtc-1403	211	36	.	.	PUNCT
ijtc-1403	212	1	based	base	VERB
ijtc-1403	212	2	on	on	ADP
ijtc-1403	212	3	this	this	DET
ijtc-1403	212	4	study	study	NOUN
ijtc-1403	212	5	,	,	PUNCT
ijtc-1403	212	6	the	the	DET
ijtc-1403	212	7	mean	mean	ADJ
ijtc-1403	212	8	score	score	NOUN
ijtc-1403	212	9	of	of	ADP
ijtc-1403	212	10	0.2429	0.2429	NUM
ijtc-1403	212	11	indicates	indicate	VERB
ijtc-1403	212	12	that	that	SCONJ
ijtc-1403	212	13	the	the	DET
ijtc-1403	212	14	corporation	corporation	NOUN
ijtc-1403	212	15	's	's	PART
ijtc-1403	212	16	average	average	ADJ
ijtc-1403	212	17	tax	tax	NOUN
ijtc-1403	212	18	aggressiveness	aggressiveness	NOUN
ijtc-1403	212	19	is	be	AUX
ijtc-1403	212	20	less	less	ADJ
ijtc-1403	212	21	than	than	ADP
ijtc-1403	212	22	50	50	NUM
ijtc-1403	212	23	percent	percent	NOUN
ijtc-1403	212	24	.	.	PUNCT
ijtc-1403	213	1	in	in	ADP
ijtc-1403	213	2	light	light	NOUN
ijtc-1403	213	3	of	of	ADP
ijtc-1403	213	4	the	the	DET
ijtc-1403	213	5	results	result	NOUN
ijtc-1403	213	6	of	of	ADP
ijtc-1403	213	7	the	the	DET
ijtc-1403	213	8	descriptive	descriptive	ADJ
ijtc-1403	213	9	statistical	statistical	ADJ
ijtc-1403	213	10	analysis	analysis	NOUN
ijtc-1403	213	11	,	,	PUNCT
ijtc-1403	213	12	gender	gender	NOUN
ijtc-1403	213	13	diversity	diversity	NOUN
ijtc-1403	213	14	(	(	PUNCT
ijtc-1403	213	15	x1	x1	PROPN
ijtc-1403	213	16	)	)	PUNCT
ijtc-1403	213	17	has	have	VERB
ijtc-1403	213	18	a	a	DET
ijtc-1403	213	19	minimum	minimum	NOUN
ijtc-1403	213	20	of	of	ADP
ijtc-1403	213	21	0.00	0.00	NUM
ijtc-1403	213	22	,	,	PUNCT
ijtc-1403	213	23	a	a	DET
ijtc-1403	213	24	maximum	maximum	NOUN
ijtc-1403	213	25	of	of	ADP
ijtc-1403	213	26	0.83	0.83	NUM
ijtc-1403	213	27	,	,	PUNCT
ijtc-1403	213	28	an	an	DET
ijtc-1403	213	29	average	average	ADJ
ijtc-1403	213	30	(	(	PUNCT
ijtc-1403	213	31	mean	mean	NOUN
ijtc-1403	213	32	)	)	PUNCT
ijtc-1403	213	33	of	of	ADP
ijtc-1403	213	34	0.1562	0.1562	NUM
ijtc-1403	213	35	,	,	PUNCT
ijtc-1403	213	36	and	and	CCONJ
ijtc-1403	213	37	a	a	DET
ijtc-1403	213	38	standard	standard	ADJ
ijtc-1403	213	39	deviation	deviation	NOUN
ijtc-1403	213	40	of	of	ADP
ijtc-1403	213	41	0.14976	0.14976	NUM
ijtc-1403	213	42	.	.	PUNCT
ijtc-1403	214	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	214	2	gender	gender	NOUN
ijtc-1403	214	3	diversity	diversity	NOUN
ijtc-1403	214	4	,	,	PUNCT
ijtc-1403	214	5	corporate	corporate	ADJ
ijtc-1403	214	6	social	social	ADJ
ijtc-1403	214	7	responsibility	responsibility	NOUN
ijtc-1403	214	8	,	,	PUNCT
ijtc-1403	214	9	return	return	VERB
ijtc-1403	214	10	on	on	ADP
ijtc-1403	214	11	asset	asset	NOUN
ijtc-1403	214	12	,	,	PUNCT
ijtc-1403	214	13	and	and	CCONJ
ijtc-1403	214	14	leverage	leverage	NOUN
ijtc-1403	214	15	on	on	ADP
ijtc-1403	214	16	the	the	DET
ijtc-1403	214	17	corporate	corporate	ADJ
ijtc-1403	214	18	tax	tax	NOUN
ijtc-1403	214	19	aggressiveness	aggressiveness	NOUN
ijtc-1403	214	20	of	of	ADP
ijtc-1403	214	21	manufacturing	manufacturing	NOUN
ijtc-1403	214	22	companies	company	NOUN
ijtc-1403	214	23	in	in	ADP
ijtc-1403	214	24	indonesia	indonesia	PROPN
ijtc-1403	214	25	wulandari	wulandari	X
ijtc-1403	214	26	,	,	PUNCT
ijtc-1403	214	27	tjahjono	tjahjono	ADV
ijtc-1403	214	28	,	,	PUNCT
ijtc-1403	214	29	ismawati	ismawati	NOUN
ijtc-1403	214	30	,	,	PUNCT
ijtc-1403	214	31	and	and	CCONJ
ijtc-1403	214	32	mulyanah	mulyanah	PROPN
ijtc-1403	214	33	735	735	NUM
ijtc-1403	214	34	|	|	ADV
ijtc-1403	214	35	ilomata	ilomata	PROPN
ijtc-1403	214	36	international	international	ADJ
ijtc-1403	214	37	journal	journal	NOUN
ijtc-1403	214	38	of	of	ADP
ijtc-1403	214	39	tax	tax	PROPN
ijtc-1403	214	40	&	&	CCONJ
ijtc-1403	214	41	accounting	account	VERB
ijtc-1403	214	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	214	43	gender	gender	NOUN
ijtc-1403	214	44	diversity	diversity	NOUN
ijtc-1403	214	45	on	on	ADP
ijtc-1403	214	46	board	board	NOUN
ijtc-1403	214	47	directors	director	NOUN
ijtc-1403	214	48	and	and	CCONJ
ijtc-1403	214	49	commissioners	commissioner	NOUN
ijtc-1403	214	50	is	be	AUX
ijtc-1403	214	51	present	present	ADJ
ijtc-1403	214	52	in	in	ADP
ijtc-1403	214	53	15.62	15.62	NUM
ijtc-1403	214	54	percent	percent	NOUN
ijtc-1403	214	55	of	of	ADP
ijtc-1403	214	56	the	the	DET
ijtc-1403	214	57	282	282	NUM
ijtc-1403	214	58	research	research	NOUN
ijtc-1403	214	59	samples	sample	NOUN
ijtc-1403	214	60	of	of	ADP
ijtc-1403	214	61	firms	firm	NOUN
ijtc-1403	214	62	,	,	PUNCT
ijtc-1403	214	63	as	as	SCONJ
ijtc-1403	214	64	indicated	indicate	VERB
ijtc-1403	214	65	by	by	ADP
ijtc-1403	214	66	the	the	DET
ijtc-1403	214	67	mean	mean	ADJ
ijtc-1403	214	68	value	value	NOUN
ijtc-1403	214	69	of	of	ADP
ijtc-1403	214	70	0.1562	0.1562	NUM
ijtc-1403	214	71	.	.	PUNCT
ijtc-1403	215	1	in	in	ADP
ijtc-1403	215	2	light	light	NOUN
ijtc-1403	215	3	of	of	ADP
ijtc-1403	215	4	the	the	DET
ijtc-1403	215	5	results	result	NOUN
ijtc-1403	215	6	of	of	ADP
ijtc-1403	215	7	the	the	DET
ijtc-1403	215	8	descriptive	descriptive	ADJ
ijtc-1403	215	9	statistical	statistical	ADJ
ijtc-1403	215	10	study	study	NOUN
ijtc-1403	215	11	,	,	PUNCT
ijtc-1403	215	12	corporate	corporate	ADJ
ijtc-1403	215	13	social	social	ADJ
ijtc-1403	215	14	responsibility	responsibility	NOUN
ijtc-1403	215	15	(	(	PUNCT
ijtc-1403	215	16	x2	x2	PROPN
ijtc-1403	215	17	)	)	PUNCT
ijtc-1403	215	18	has	have	VERB
ijtc-1403	215	19	an	an	DET
ijtc-1403	215	20	average	average	ADJ
ijtc-1403	215	21	(	(	PUNCT
ijtc-1403	215	22	mean	mean	NOUN
ijtc-1403	215	23	)	)	PUNCT
ijtc-1403	215	24	of	of	ADP
ijtc-1403	215	25	0.3724	0.3724	NUM
ijtc-1403	215	26	,	,	PUNCT
ijtc-1403	215	27	a	a	DET
ijtc-1403	215	28	standard	standard	ADJ
ijtc-1403	215	29	deviation	deviation	NOUN
ijtc-1403	215	30	of	of	ADP
ijtc-1403	215	31	0.15798	0.15798	NUM
ijtc-1403	215	32	,	,	PUNCT
ijtc-1403	215	33	a	a	DET
ijtc-1403	215	34	maximum	maximum	NOUN
ijtc-1403	215	35	of	of	ADP
ijtc-1403	215	36	0.62	0.62	NUM
ijtc-1403	215	37	,	,	PUNCT
ijtc-1403	215	38	and	and	CCONJ
ijtc-1403	215	39	a	a	DET
ijtc-1403	215	40	minimum	minimum	NOUN
ijtc-1403	215	41	of	of	ADP
ijtc-1403	215	42	0.16	0.16	NUM
ijtc-1403	215	43	.	.	PUNCT
ijtc-1403	216	1	in	in	ADP
ijtc-1403	216	2	light	light	NOUN
ijtc-1403	216	3	of	of	ADP
ijtc-1403	216	4	the	the	DET
ijtc-1403	216	5	results	result	NOUN
ijtc-1403	216	6	of	of	ADP
ijtc-1403	216	7	the	the	DET
ijtc-1403	216	8	descriptive	descriptive	ADJ
ijtc-1403	216	9	statistical	statistical	ADJ
ijtc-1403	216	10	study	study	NOUN
ijtc-1403	216	11	,	,	PUNCT
ijtc-1403	216	12	return	return	VERB
ijtc-1403	216	13	on	on	ADP
ijtc-1403	216	14	asset	asset	NOUN
ijtc-1403	216	15	(	(	PUNCT
ijtc-1403	216	16	x2	x2	PROPN
ijtc-1403	216	17	)	)	PUNCT
ijtc-1403	216	18	has	have	VERB
ijtc-1403	216	19	an	an	DET
ijtc-1403	216	20	average	average	ADJ
ijtc-1403	216	21	(	(	PUNCT
ijtc-1403	216	22	mean	mean	NOUN
ijtc-1403	216	23	)	)	PUNCT
ijtc-1403	216	24	of	of	ADP
ijtc-1403	216	25	0.3724	0.3724	NUM
ijtc-1403	216	26	,	,	PUNCT
ijtc-1403	216	27	a	a	DET
ijtc-1403	216	28	standard	standard	ADJ
ijtc-1403	216	29	deviation	deviation	NOUN
ijtc-1403	216	30	of	of	ADP
ijtc-1403	216	31	0.15798	0.15798	NUM
ijtc-1403	216	32	,	,	PUNCT
ijtc-1403	216	33	a	a	DET
ijtc-1403	216	34	maximum	maximum	NOUN
ijtc-1403	216	35	of	of	ADP
ijtc-1403	216	36	0.62	0.62	NUM
ijtc-1403	216	37	,	,	PUNCT
ijtc-1403	216	38	and	and	CCONJ
ijtc-1403	216	39	a	a	DET
ijtc-1403	216	40	minimum	minimum	NOUN
ijtc-1403	216	41	of	of	ADP
ijtc-1403	216	42	0.16	0.16	NUM
ijtc-1403	216	43	.	.	PUNCT
ijtc-1403	217	1	in	in	ADP
ijtc-1403	217	2	light	light	NOUN
ijtc-1403	217	3	of	of	ADP
ijtc-1403	217	4	the	the	DET
ijtc-1403	217	5	results	result	NOUN
ijtc-1403	217	6	of	of	ADP
ijtc-1403	217	7	the	the	DET
ijtc-1403	217	8	descriptive	descriptive	ADJ
ijtc-1403	217	9	statistical	statistical	ADJ
ijtc-1403	217	10	study	study	NOUN
ijtc-1403	217	11	,	,	PUNCT
ijtc-1403	217	12	return	return	VERB
ijtc-1403	217	13	on	on	ADP
ijtc-1403	217	14	asset	asset	NOUN
ijtc-1403	217	15	(	(	PUNCT
ijtc-1403	217	16	x4	x4	PROPN
ijtc-1403	217	17	)	)	PUNCT
ijtc-1403	217	18	has	have	VERB
ijtc-1403	217	19	a	a	DET
ijtc-1403	217	20	minimum	minimum	NOUN
ijtc-1403	217	21	of	of	ADP
ijtc-1403	217	22	0.00	0.00	NUM
ijtc-1403	217	23	and	and	CCONJ
ijtc-1403	217	24	a	a	DET
ijtc-1403	217	25	maximum	maximum	NOUN
ijtc-1403	217	26	of	of	ADP
ijtc-1403	217	27	0.83	0.83	NUM
ijtc-1403	217	28	,	,	PUNCT
ijtc-1403	217	29	with	with	ADP
ijtc-1403	217	30	an	an	DET
ijtc-1403	217	31	average	average	ADJ
ijtc-1403	217	32	(	(	PUNCT
ijtc-1403	217	33	mean	mean	NOUN
ijtc-1403	217	34	)	)	PUNCT
ijtc-1403	217	35	of	of	ADP
ijtc-1403	217	36	0.3725	0.3725	NUM
ijtc-1403	217	37	and	and	CCONJ
ijtc-1403	217	38	a	a	DET
ijtc-1403	217	39	standard	standard	ADJ
ijtc-1403	217	40	deviation	deviation	NOUN
ijtc-1403	217	41	of	of	ADP
ijtc-1403	217	42	0.17510	0.17510	NUM
ijtc-1403	217	43	.	.	PUNCT
ijtc-1403	218	1	classics	classic	NOUN
ijtc-1403	218	2	assumption	assumption	NOUN
ijtc-1403	218	3	test	test	NOUN
ijtc-1403	218	4	results	result	NOUN
ijtc-1403	218	5	to	to	PART
ijtc-1403	218	6	ascertain	ascertain	VERB
ijtc-1403	218	7	if	if	SCONJ
ijtc-1403	218	8	the	the	DET
ijtc-1403	218	9	classical	classical	ADJ
ijtc-1403	218	10	assumptions	assumption	NOUN
ijtc-1403	218	11	underlying	underlie	VERB
ijtc-1403	218	12	the	the	DET
ijtc-1403	218	13	multiple	multiple	ADJ
ijtc-1403	218	14	regression	regression	NOUN
ijtc-1403	218	15	equation	equation	NOUN
ijtc-1403	218	16	have	have	AUX
ijtc-1403	218	17	been	be	AUX
ijtc-1403	218	18	violated	violate	VERB
ijtc-1403	218	19	,	,	PUNCT
ijtc-1403	218	20	the	the	DET
ijtc-1403	218	21	classical	classical	ADJ
ijtc-1403	218	22	assumption	assumption	NOUN
ijtc-1403	218	23	test	test	NOUN
ijtc-1403	218	24	must	must	AUX
ijtc-1403	218	25	be	be	AUX
ijtc-1403	218	26	performed	perform	VERB
ijtc-1403	218	27	.	.	PUNCT
ijtc-1403	219	1	in	in	ADP
ijtc-1403	219	2	order	order	NOUN
ijtc-1403	219	3	to	to	PART
ijtc-1403	219	4	increase	increase	VERB
ijtc-1403	219	5	the	the	DET
ijtc-1403	219	6	precision	precision	NOUN
ijtc-1403	219	7	and	and	CCONJ
ijtc-1403	219	8	effectiveness	effectiveness	NOUN
ijtc-1403	219	9	of	of	ADP
ijtc-1403	219	10	the	the	DET
ijtc-1403	219	11	analysis	analysis	NOUN
ijtc-1403	219	12	's	's	PART
ijtc-1403	219	13	interpretations	interpretation	NOUN
ijtc-1403	219	14	and	and	CCONJ
ijtc-1403	219	15	minimize	minimize	VERB
ijtc-1403	219	16	any	any	DET
ijtc-1403	219	17	vulnerabilities	vulnerability	NOUN
ijtc-1403	219	18	that	that	PRON
ijtc-1403	219	19	can	can	AUX
ijtc-1403	219	20	result	result	VERB
ijtc-1403	219	21	from	from	ADP
ijtc-1403	219	22	the	the	DET
ijtc-1403	219	23	enduring	endure	VERB
ijtc-1403	219	24	use	use	NOUN
ijtc-1403	219	25	of	of	ADP
ijtc-1403	219	26	traditional	traditional	ADJ
ijtc-1403	219	27	assumptions	assumption	NOUN
ijtc-1403	219	28	,	,	PUNCT
ijtc-1403	219	29	this	this	DET
ijtc-1403	219	30	test	test	NOUN
ijtc-1403	219	31	seeks	seek	VERB
ijtc-1403	219	32	to	to	PART
ijtc-1403	219	33	determine	determine	VERB
ijtc-1403	219	34	the	the	DET
ijtc-1403	219	35	link	link	NOUN
ijtc-1403	219	36	between	between	ADP
ijtc-1403	219	37	the	the	DET
ijtc-1403	219	38	independent	independent	ADJ
ijtc-1403	219	39	and	and	CCONJ
ijtc-1403	219	40	dependent	dependent	ADJ
ijtc-1403	219	41	variables	variable	NOUN
ijtc-1403	219	42	.	.	PUNCT
ijtc-1403	220	1	normality	normality	NOUN
ijtc-1403	220	2	test	test	NOUN
ijtc-1403	220	3	results	result	VERB
ijtc-1403	220	4	the	the	DET
ijtc-1403	220	5	nonparametric	nonparametric	ADJ
ijtc-1403	220	6	kolmogorov	kolmogorov	ADJ
ijtc-1403	220	7	-	-	PUNCT
ijtc-1403	220	8	smirnov	smirnov	PROPN
ijtc-1403	220	9	test	test	NOUN
ijtc-1403	220	10	examined	examine	VERB
ijtc-1403	220	11	the	the	DET
ijtc-1403	220	12	data	datum	NOUN
ijtc-1403	220	13	's	's	PART
ijtc-1403	220	14	normalcy	normalcy	NOUN
ijtc-1403	220	15	at	at	ADP
ijtc-1403	220	16	a	a	DET
ijtc-1403	220	17	five	five	NUM
ijtc-1403	220	18	percent	percent	NOUN
ijtc-1403	220	19	significance	significance	NOUN
ijtc-1403	220	20	level	level	NOUN
ijtc-1403	220	21	.	.	PUNCT
ijtc-1403	221	1	as	as	SCONJ
ijtc-1403	221	2	can	can	AUX
ijtc-1403	221	3	be	be	AUX
ijtc-1403	221	4	seen	see	VERB
ijtc-1403	221	5	from	from	ADP
ijtc-1403	221	6	the	the	DET
ijtc-1403	221	7	above	above	ADJ
ijtc-1403	221	8	normality	normality	NOUN
ijtc-1403	221	9	test	test	NOUN
ijtc-1403	221	10	results	result	NOUN
ijtc-1403	221	11	,	,	PUNCT
ijtc-1403	221	12	the	the	DET
ijtc-1403	221	13	significance	significance	NOUN
ijtc-1403	221	14	is	be	AUX
ijtc-1403	221	15	0.068	0.068	NUM
ijtc-1403	221	16	>	>	PUNCT
ijtc-1403	221	17	0.05	0.05	NUM
ijtc-1403	221	18	.	.	PUNCT
ijtc-1403	222	1	given	give	VERB
ijtc-1403	222	2	that	that	SCONJ
ijtc-1403	222	3	the	the	DET
ijtc-1403	222	4	significance	significance	NOUN
ijtc-1403	222	5	is	be	AUX
ijtc-1403	222	6	greater	great	ADJ
ijtc-1403	222	7	than	than	ADP
ijtc-1403	222	8	α	α	NOUN
ijtc-1403	222	9	=	=	NOUN
ijtc-1403	222	10	0.05	0.05	NUM
ijtc-1403	222	11	,	,	PUNCT
ijtc-1403	222	12	the	the	DET
ijtc-1403	222	13	regression	regression	NOUN
ijtc-1403	222	14	model	model	NOUN
ijtc-1403	222	15	is	be	AUX
ijtc-1403	222	16	considered	consider	VERB
ijtc-1403	222	17	normally	normally	ADV
ijtc-1403	222	18	distributed	distribute	VERB
ijtc-1403	222	19	and	and	CCONJ
ijtc-1403	222	20	satisfies	satisfy	VERB
ijtc-1403	222	21	the	the	DET
ijtc-1403	222	22	normality	normality	NOUN
ijtc-1403	222	23	condition	condition	NOUN
ijtc-1403	222	24	.	.	PUNCT
ijtc-1403	223	1	multicollinearity	multicollinearity	NOUN
ijtc-1403	223	2	test	test	NOUN
ijtc-1403	223	3	results	result	VERB
ijtc-1403	223	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	223	5	gender	gender	NOUN
ijtc-1403	223	6	diversity	diversity	NOUN
ijtc-1403	223	7	,	,	PUNCT
ijtc-1403	223	8	corporate	corporate	ADJ
ijtc-1403	223	9	social	social	ADJ
ijtc-1403	223	10	responsibility	responsibility	NOUN
ijtc-1403	223	11	,	,	PUNCT
ijtc-1403	223	12	return	return	VERB
ijtc-1403	223	13	on	on	ADP
ijtc-1403	223	14	asset	asset	NOUN
ijtc-1403	223	15	,	,	PUNCT
ijtc-1403	223	16	and	and	CCONJ
ijtc-1403	223	17	leverage	leverage	NOUN
ijtc-1403	223	18	on	on	ADP
ijtc-1403	223	19	the	the	DET
ijtc-1403	223	20	corporate	corporate	ADJ
ijtc-1403	223	21	tax	tax	NOUN
ijtc-1403	223	22	aggressiveness	aggressiveness	NOUN
ijtc-1403	223	23	of	of	ADP
ijtc-1403	223	24	manufacturing	manufacturing	NOUN
ijtc-1403	223	25	companies	company	NOUN
ijtc-1403	223	26	in	in	ADP
ijtc-1403	223	27	indonesia	indonesia	PROPN
ijtc-1403	223	28	wulandari	wulandari	X
ijtc-1403	223	29	,	,	PUNCT
ijtc-1403	223	30	tjahjono	tjahjono	ADV
ijtc-1403	223	31	,	,	PUNCT
ijtc-1403	223	32	ismawati	ismawati	NOUN
ijtc-1403	223	33	,	,	PUNCT
ijtc-1403	223	34	and	and	CCONJ
ijtc-1403	223	35	mulyanah	mulyanah	PROPN
ijtc-1403	223	36	736	736	NUM
ijtc-1403	223	37	|	|	ADV
ijtc-1403	223	38	ilomata	ilomata	PROPN
ijtc-1403	223	39	international	international	ADJ
ijtc-1403	223	40	journal	journal	NOUN
ijtc-1403	223	41	of	of	ADP
ijtc-1403	223	42	tax	tax	PROPN
ijtc-1403	223	43	&	&	CCONJ
ijtc-1403	223	44	accounting	account	VERB
ijtc-1403	223	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1403	223	46	the	the	DET
ijtc-1403	223	47	multicollinearity	multicollinearity	NOUN
ijtc-1403	223	48	test	test	NOUN
ijtc-1403	223	49	evaluates	evaluate	NOUN
ijtc-1403	223	50	if	if	SCONJ
ijtc-1403	223	51	the	the	DET
ijtc-1403	223	52	regression	regression	NOUN
ijtc-1403	223	53	model	model	NOUN
ijtc-1403	223	54	is	be	AUX
ijtc-1403	223	55	applicable	applicable	ADJ
ijtc-1403	223	56	and	and	CCONJ
ijtc-1403	223	57	detects	detect	VERB
ijtc-1403	223	58	any	any	DET
ijtc-1403	223	59	association	association	NOUN
ijtc-1403	223	60	among	among	ADP
ijtc-1403	223	61	the	the	DET
ijtc-1403	223	62	independent	independent	ADJ
ijtc-1403	223	63	variables	variable	NOUN
ijtc-1403	223	64	.	.	PUNCT
ijtc-1403	224	1	independent	independent	ADJ
ijtc-1403	224	2	variables	variable	NOUN
ijtc-1403	224	3	and	and	CCONJ
ijtc-1403	224	4	a	a	DET
ijtc-1403	224	5	regression	regression	NOUN
ijtc-1403	224	6	model	model	NOUN
ijtc-1403	224	7	should	should	AUX
ijtc-1403	224	8	not	not	PART
ijtc-1403	224	9	correlate	correlate	VERB
ijtc-1403	224	10	.	.	PUNCT
ijtc-1403	225	1	in	in	ADP
ijtc-1403	225	2	research	research	NOUN
ijtc-1403	225	3	data	datum	NOUN
ijtc-1403	225	4	,	,	PUNCT
ijtc-1403	225	5	tolerance	tolerance	NOUN
ijtc-1403	225	6	values	value	NOUN
ijtc-1403	225	7	and	and	CCONJ
ijtc-1403	225	8	variance	variance	NOUN
ijtc-1403	225	9	inflation	inflation	NOUN
ijtc-1403	225	10	factors	factor	NOUN
ijtc-1403	225	11	(	(	PUNCT
ijtc-1403	225	12	vif	vif	NOUN
ijtc-1403	225	13	)	)	PUNCT
ijtc-1403	225	14	can	can	AUX
ijtc-1403	225	15	be	be	AUX
ijtc-1403	225	16	used	use	VERB
ijtc-1403	225	17	to	to	PART
ijtc-1403	225	18	identify	identify	VERB
ijtc-1403	225	19	signs	sign	NOUN
ijtc-1403	225	20	of	of	ADP
ijtc-1403	225	21	multicollinearity	multicollinearity	NOUN
ijtc-1403	225	22	.	.	PUNCT
ijtc-1403	226	1	in	in	ADP
ijtc-1403	226	2	the	the	DET
ijtc-1403	226	3	event	event	NOUN
ijtc-1403	226	4	that	that	PRON
ijtc-1403	226	5	the	the	DET
ijtc-1403	226	6	tolerance	tolerance	NOUN
ijtc-1403	226	7	exceeds	exceed	VERB
ijtc-1403	226	8	0.10	0.10	NUM
ijtc-1403	226	9	and	and	CCONJ
ijtc-1403	226	10	the	the	DET
ijtc-1403	226	11	vif	vif	NOUN
ijtc-1403	226	12	falls	fall	VERB
ijtc-1403	226	13	below	below	ADP
ijtc-1403	226	14	10	10	NUM
ijtc-1403	226	15	,	,	PUNCT
ijtc-1403	226	16	the	the	DET
ijtc-1403	226	17	data	data	NOUN
ijtc-1403	226	18	is	be	AUX
ijtc-1403	226	19	deemed	deem	VERB
ijtc-1403	226	20	free	free	ADJ
ijtc-1403	226	21	of	of	ADP
ijtc-1403	226	22	multicollinearity	multicollinearity	NOUN
ijtc-1403	226	23	problems	problem	NOUN
ijtc-1403	226	24	.	.	PUNCT
ijtc-1403	227	1	the	the	DET
ijtc-1403	227	2	tolerance	tolerance	NOUN
ijtc-1403	227	3	values	value	NOUN
ijtc-1403	227	4	of	of	ADP
ijtc-1403	227	5	the	the	DET
ijtc-1403	227	6	gender	gender	NOUN
ijtc-1403	227	7	diversity	diversity	NOUN
ijtc-1403	227	8	,	,	PUNCT
ijtc-1403	227	9	csr	csr	PROPN
ijtc-1403	227	10	,	,	PUNCT
ijtc-1403	227	11	roa	roa	NOUN
ijtc-1403	227	12	,	,	PUNCT
ijtc-1403	227	13	and	and	CCONJ
ijtc-1403	227	14	leverage	leverage	NOUN
ijtc-1403	227	15	variables	variable	NOUN
ijtc-1403	227	16	are	be	AUX
ijtc-1403	227	17	,	,	PUNCT
ijtc-1403	227	18	respectively	respectively	ADV
ijtc-1403	227	19	,	,	PUNCT
ijtc-1403	227	20	0.981	0.981	NUM
ijtc-1403	227	21	,	,	PUNCT
ijtc-1403	227	22	0.950	0.950	NUM
ijtc-1403	227	23	,	,	PUNCT
ijtc-1403	227	24	0.934	0.934	NUM
ijtc-1403	227	25	,	,	PUNCT
ijtc-1403	227	26	and	and	CCONJ
ijtc-1403	227	27	0.919	0.919	NUM
ijtc-1403	227	28	,	,	PUNCT
ijtc-1403	227	29	exceed	exceed	VERB
ijtc-1403	227	30	0.10	0.10	NUM
ijtc-1403	227	31	,	,	PUNCT
ijtc-1403	227	32	according	accord	VERB
ijtc-1403	227	33	to	to	ADP
ijtc-1403	227	34	the	the	DET
ijtc-1403	227	35	multicollinearity	multicollinearity	NOUN
ijtc-1403	227	36	test	test	NOUN
ijtc-1403	227	37	findings	finding	NOUN
ijtc-1403	227	38	in	in	ADP
ijtc-1403	227	39	table	table	NOUN
ijtc-1403	227	40	4	4	NUM
ijtc-1403	227	41	.	.	PUNCT
ijtc-1403	228	1	then	then	ADV
ijtc-1403	228	2	,	,	PUNCT
ijtc-1403	228	3	less	less	ADJ
ijtc-1403	228	4	than	than	ADP
ijtc-1403	228	5	10	10	NUM
ijtc-1403	228	6	,	,	PUNCT
ijtc-1403	228	7	the	the	DET
ijtc-1403	228	8	vif	vif	NOUN
ijtc-1403	228	9	values	value	NOUN
ijtc-1403	228	10	of	of	ADP
ijtc-1403	228	11	the	the	DET
ijtc-1403	228	12	leverage	leverage	NOUN
ijtc-1403	228	13	,	,	PUNCT
ijtc-1403	228	14	csr	csr	NOUN
ijtc-1403	228	15	,	,	PUNCT
ijtc-1403	228	16	roa	roa	PROPN
ijtc-1403	228	17	,	,	PUNCT
ijtc-1403	228	18	and	and	CCONJ
ijtc-1403	228	19	gender	gender	NOUN
ijtc-1403	228	20	diversity	diversity	NOUN
ijtc-1403	228	21	variables	variable	NOUN
ijtc-1403	228	22	are	be	AUX
ijtc-1403	228	23	1.019	1.019	NUM
ijtc-1403	228	24	,	,	PUNCT
ijtc-1403	228	25	1.053	1.053	NUM
ijtc-1403	228	26	,	,	PUNCT
ijtc-1403	228	27	1.070	1.070	NUM
ijtc-1403	228	28	,	,	PUNCT
ijtc-1403	228	29	and	and	CCONJ
ijtc-1403	228	30	1.088	1.088	NUM
ijtc-1403	228	31	.	.	PUNCT
ijtc-1403	229	1	we	we	PRON
ijtc-1403	229	2	infer	infer	VERB
ijtc-1403	229	3	that	that	SCONJ
ijtc-1403	229	4	multicollinearity	multicollinearity	NOUN
ijtc-1403	229	5	interference	interference	NOUN
ijtc-1403	229	6	does	do	AUX
ijtc-1403	229	7	not	not	PART
ijtc-1403	229	8	appear	appear	VERB
ijtc-1403	229	9	in	in	ADP
ijtc-1403	229	10	the	the	DET
ijtc-1403	229	11	regression	regression	NOUN
ijtc-1403	229	12	model	model	NOUN
ijtc-1403	229	13	.	.	PUNCT
ijtc-1403	230	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1403	230	2	test	test	NOUN
ijtc-1403	230	3	results	result	NOUN
ijtc-1403	230	4	if	if	SCONJ
ijtc-1403	230	5	the	the	DET
ijtc-1403	230	6	sig	sig	NOUN
ijtc-1403	230	7	.	.	PUNCT
ijtc-1403	231	1	(	(	PUNCT
ijtc-1403	231	2	2	2	NUM
ijtc-1403	231	3	-	-	PUNCT
ijtc-1403	231	4	tailed	tail	VERB
ijtc-1403	231	5	)	)	PUNCT
ijtc-1403	232	1	is	be	AUX
ijtc-1403	232	2	less	less	ADJ
ijtc-1403	232	3	than	than	ADP
ijtc-1403	232	4	0.05	0.05	NUM
ijtc-1403	232	5	,	,	PUNCT
ijtc-1403	232	6	the	the	DET
ijtc-1403	232	7	data	data	NOUN
ijtc-1403	232	8	is	be	AUX
ijtc-1403	232	9	deemed	deem	VERB
ijtc-1403	232	10	heteroscedastic	heteroscedastic	ADJ
ijtc-1403	232	11	;	;	PUNCT
ijtc-1403	232	12	otherwise	otherwise	ADV
ijtc-1403	232	13	,	,	PUNCT
ijtc-1403	232	14	it	it	PRON
ijtc-1403	232	15	is	be	AUX
ijtc-1403	232	16	called	call	VERB
ijtc-1403	232	17	nonheteroscedastic	nonheteroscedastic	ADJ
ijtc-1403	232	18	.	.	PUNCT
ijtc-1403	233	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	233	2	gender	gender	NOUN
ijtc-1403	233	3	diversity	diversity	NOUN
ijtc-1403	233	4	,	,	PUNCT
ijtc-1403	233	5	corporate	corporate	ADJ
ijtc-1403	233	6	social	social	ADJ
ijtc-1403	233	7	responsibility	responsibility	NOUN
ijtc-1403	233	8	,	,	PUNCT
ijtc-1403	233	9	return	return	VERB
ijtc-1403	233	10	on	on	ADP
ijtc-1403	233	11	asset	asset	NOUN
ijtc-1403	233	12	,	,	PUNCT
ijtc-1403	233	13	and	and	CCONJ
ijtc-1403	233	14	leverage	leverage	NOUN
ijtc-1403	233	15	on	on	ADP
ijtc-1403	233	16	the	the	DET
ijtc-1403	233	17	corporate	corporate	ADJ
ijtc-1403	233	18	tax	tax	NOUN
ijtc-1403	233	19	aggressiveness	aggressiveness	NOUN
ijtc-1403	233	20	of	of	ADP
ijtc-1403	233	21	manufacturing	manufacturing	NOUN
ijtc-1403	233	22	companies	company	NOUN
ijtc-1403	233	23	in	in	ADP
ijtc-1403	233	24	indonesia	indonesia	PROPN
ijtc-1403	233	25	wulandari	wulandari	X
ijtc-1403	233	26	,	,	PUNCT
ijtc-1403	233	27	tjahjono	tjahjono	ADV
ijtc-1403	233	28	,	,	PUNCT
ijtc-1403	233	29	ismawati	ismawati	NOUN
ijtc-1403	233	30	,	,	PUNCT
ijtc-1403	233	31	and	and	CCONJ
ijtc-1403	233	32	mulyanah	mulyanah	PROPN
ijtc-1403	233	33	737	737	NUM
ijtc-1403	233	34	|	|	NOUN
ijtc-1403	233	35	ilomata	ilomata	PROPN
ijtc-1403	233	36	international	international	ADJ
ijtc-1403	233	37	journal	journal	NOUN
ijtc-1403	233	38	of	of	ADP
ijtc-1403	233	39	tax	tax	PROPN
ijtc-1403	233	40	&	&	CCONJ
ijtc-1403	233	41	accounting	account	VERB
ijtc-1403	233	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	233	43	the	the	DET
ijtc-1403	233	44	gender	gender	NOUN
ijtc-1403	233	45	diversity	diversity	NOUN
ijtc-1403	233	46	variable	variable	NOUN
ijtc-1403	233	47	has	have	VERB
ijtc-1403	233	48	a	a	DET
ijtc-1403	233	49	spearman	spearman	NOUN
ijtc-1403	233	50	's	's	PART
ijtc-1403	233	51	rho	rho	ADJ
ijtc-1403	233	52	value	value	NOUN
ijtc-1403	233	53	with	with	ADP
ijtc-1403	233	54	a	a	DET
ijtc-1403	233	55	sig	sig	NOUN
ijtc-1403	233	56	.	.	PUNCT
ijtc-1403	234	1	(	(	PUNCT
ijtc-1403	234	2	2	2	NUM
ijtc-1403	234	3	-	-	PUNCT
ijtc-1403	234	4	tailed	tail	VERB
ijtc-1403	234	5	)	)	PUNCT
ijtc-1403	234	6	of	of	ADP
ijtc-1403	234	7	0.859	0.859	NUM
ijtc-1403	234	8	,	,	PUNCT
ijtc-1403	234	9	corporate	corporate	ADJ
ijtc-1403	234	10	social	social	ADJ
ijtc-1403	234	11	responsibility	responsibility	NOUN
ijtc-1403	234	12	of	of	ADP
ijtc-1403	234	13	0.997	0.997	NUM
ijtc-1403	234	14	,	,	PUNCT
ijtc-1403	234	15	return	return	VERB
ijtc-1403	234	16	on	on	ADP
ijtc-1403	234	17	assets	asset	NOUN
ijtc-1403	234	18	of	of	ADP
ijtc-1403	234	19	0.283	0.283	NUM
ijtc-1403	234	20	,	,	PUNCT
ijtc-1403	234	21	and	and	CCONJ
ijtc-1403	234	22	leverage	leverage	NOUN
ijtc-1403	234	23	of	of	ADP
ijtc-1403	234	24	0.655	0.655	NUM
ijtc-1403	234	25	,	,	PUNCT
ijtc-1403	234	26	as	as	SCONJ
ijtc-1403	234	27	seen	see	VERB
ijtc-1403	234	28	from	from	ADP
ijtc-1403	234	29	spearman	spearman	NOUN
ijtc-1403	234	30	's	's	PART
ijtc-1403	234	31	rho	rho	ADJ
ijtc-1403	234	32	table	table	NOUN
ijtc-1403	234	33	above	above	ADV
ijtc-1403	234	34	.	.	PUNCT
ijtc-1403	235	1	because	because	SCONJ
ijtc-1403	235	2	of	of	ADP
ijtc-1403	235	3	each	each	DET
ijtc-1403	235	4	variable	variable	NOUN
ijtc-1403	235	5	's	's	PART
ijtc-1403	235	6	sig	sig	NOUN
ijtc-1403	235	7	.	.	PUNCT
ijtc-1403	236	1	(	(	PUNCT
ijtc-1403	236	2	2	2	NUM
ijtc-1403	236	3	-	-	PUNCT
ijtc-1403	236	4	tailed	tailed	ADJ
ijtc-1403	236	5	)	)	PUNCT
ijtc-1403	236	6	spearman	spearman	NOUN
ijtc-1403	236	7	's	's	PART
ijtc-1403	236	8	rho	rho	ADJ
ijtc-1403	236	9	value	value	NOUN
ijtc-1403	236	10	is	be	AUX
ijtc-1403	236	11	more	more	ADJ
ijtc-1403	236	12	than	than	ADP
ijtc-1403	236	13	0.05	0.05	NUM
ijtc-1403	236	14	,	,	PUNCT
ijtc-1403	236	15	and	and	CCONJ
ijtc-1403	236	16	the	the	DET
ijtc-1403	236	17	study	study	NOUN
ijtc-1403	236	18	's	's	PART
ijtc-1403	236	19	data	datum	NOUN
ijtc-1403	236	20	do	do	AUX
ijtc-1403	236	21	not	not	PART
ijtc-1403	236	22	exhibit	exhibit	VERB
ijtc-1403	236	23	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1403	236	24	symptoms	symptom	NOUN
ijtc-1403	236	25	.	.	PUNCT
ijtc-1403	237	1	autocorrelation	autocorrelation	NOUN
ijtc-1403	237	2	test	test	NOUN
ijtc-1403	237	3	results	result	VERB
ijtc-1403	237	4	the	the	DET
ijtc-1403	237	5	autocorrelation	autocorrelation	NOUN
ijtc-1403	237	6	test	test	NOUN
ijtc-1403	237	7	in	in	ADP
ijtc-1403	237	8	this	this	DET
ijtc-1403	237	9	study	study	NOUN
ijtc-1403	237	10	used	use	VERB
ijtc-1403	237	11	the	the	DET
ijtc-1403	237	12	cochrane	cochrane	NOUN
ijtc-1403	237	13	-	-	PUNCT
ijtc-1403	237	14	orcutt	orcutt	PROPN
ijtc-1403	237	15	method	method	NOUN
ijtc-1403	237	16	by	by	ADP
ijtc-1403	237	17	looking	look	VERB
ijtc-1403	237	18	at	at	ADP
ijtc-1403	237	19	the	the	DET
ijtc-1403	237	20	durbinwatson	durbinwatson	NOUN
ijtc-1403	237	21	value	value	NOUN
ijtc-1403	237	22	.	.	PUNCT
ijtc-1403	238	1	the	the	DET
ijtc-1403	238	2	durbin	durbin	PROPN
ijtc-1403	238	3	-	-	PUNCT
ijtc-1403	238	4	watson	watson	NOUN
ijtc-1403	238	5	value	value	NOUN
ijtc-1403	238	6	is	be	AUX
ijtc-1403	238	7	1.977	1.977	NUM
ijtc-1403	238	8	with	with	ADP
ijtc-1403	238	9	α	α	NOUN
ijtc-1403	238	10	=	=	SYM
ijtc-1403	238	11	5	5	NUM
ijtc-1403	238	12	%	%	NOUN
ijtc-1403	238	13	,	,	PUNCT
ijtc-1403	238	14	the	the	DET
ijtc-1403	238	15	quantity	quantity	NOUN
ijtc-1403	238	16	of	of	ADP
ijtc-1403	238	17	data	datum	NOUN
ijtc-1403	238	18	is	be	AUX
ijtc-1403	238	19	282	282	NUM
ijtc-1403	238	20	,	,	PUNCT
ijtc-1403	238	21	the	the	DET
ijtc-1403	238	22	dl	dl	PROPN
ijtc-1403	238	23	value	value	NOUN
ijtc-1403	238	24	is	be	AUX
ijtc-1403	238	25	1.7852	1.7852	NUM
ijtc-1403	238	26	,	,	PUNCT
ijtc-1403	238	27	the	the	DET
ijtc-1403	238	28	du	du	NOUN
ijtc-1403	238	29	value	value	NOUN
ijtc-1403	238	30	is	be	AUX
ijtc-1403	238	31	1.8371	1.8371	NUM
ijtc-1403	238	32	,	,	PUNCT
ijtc-1403	238	33	and	and	CCONJ
ijtc-1403	238	34	4	4	NUM
ijtc-1403	238	35	-	-	SYM
ijtc-1403	238	36	du	du	NOUN
ijtc-1403	238	37	is	be	AUX
ijtc-1403	238	38	4	4	NUM
ijtc-1403	238	39	-	-	SYM
ijtc-1403	238	40	1.8371	1.8371	NUM
ijtc-1403	238	41	,	,	PUNCT
ijtc-1403	238	42	as	as	SCONJ
ijtc-1403	238	43	can	can	AUX
ijtc-1403	238	44	be	be	AUX
ijtc-1403	238	45	seen	see	VERB
ijtc-1403	238	46	in	in	ADP
ijtc-1403	238	47	the	the	DET
ijtc-1403	238	48	above	above	ADJ
ijtc-1403	238	49	table	table	NOUN
ijtc-1403	238	50	.	.	PUNCT
ijtc-1403	239	1	1.8371	1.8371	NUM
ijtc-1403	239	2	<	<	X
ijtc-1403	239	3	1.977	1.977	NUM
ijtc-1403	239	4	<	<	X
ijtc-1403	239	5	2.1629	2.1629	NUM
ijtc-1403	239	6	is	be	AUX
ijtc-1403	239	7	the	the	DET
ijtc-1403	239	8	number	number	NOUN
ijtc-1403	239	9	that	that	PRON
ijtc-1403	239	10	fits	fit	VERB
ijtc-1403	239	11	the	the	DET
ijtc-1403	239	12	du	du	NOUN
ijtc-1403	239	13	<	<	X
ijtc-1403	239	14	dw	dw	X
ijtc-1403	239	15	<	<	X
ijtc-1403	239	16	4	4	NUM
ijtc-1403	239	17	-	-	PUNCT
ijtc-1403	239	18	du	du	NOUN
ijtc-1403	239	19	requirement	requirement	NOUN
ijtc-1403	239	20	.	.	PUNCT
ijtc-1403	240	1	it	it	PRON
ijtc-1403	240	2	is	be	AUX
ijtc-1403	240	3	clear	clear	ADJ
ijtc-1403	240	4	from	from	ADP
ijtc-1403	240	5	this	this	PRON
ijtc-1403	240	6	that	that	SCONJ
ijtc-1403	240	7	there	there	PRON
ijtc-1403	240	8	are	be	VERB
ijtc-1403	240	9	no	no	DET
ijtc-1403	240	10	signs	sign	NOUN
ijtc-1403	240	11	of	of	ADP
ijtc-1403	240	12	autocorrelation	autocorrelation	NOUN
ijtc-1403	240	13	in	in	ADP
ijtc-1403	240	14	this	this	DET
ijtc-1403	240	15	regression	regression	NOUN
ijtc-1403	240	16	model	model	NOUN
ijtc-1403	240	17	.	.	PUNCT
ijtc-1403	241	1	multiple	multiple	ADJ
ijtc-1403	241	2	linear	linear	PROPN
ijtc-1403	241	3	regression	regression	NOUN
ijtc-1403	241	4	analysis	analysis	NOUN
ijtc-1403	241	5	multiple	multiple	ADJ
ijtc-1403	241	6	linear	linear	ADJ
ijtc-1403	241	7	regression	regression	NOUN
ijtc-1403	241	8	analysis	analysis	NOUN
ijtc-1403	241	9	is	be	AUX
ijtc-1403	241	10	utilized	utilize	VERB
ijtc-1403	241	11	to	to	PART
ijtc-1403	241	12	predict	predict	VERB
ijtc-1403	241	13	the	the	DET
ijtc-1403	241	14	regression	regression	NOUN
ijtc-1403	241	15	coefficient	coefficient	NOUN
ijtc-1403	241	16	value	value	NOUN
ijtc-1403	241	17	for	for	ADP
ijtc-1403	241	18	each	each	DET
ijtc-1403	241	19	variable	variable	NOUN
ijtc-1403	241	20	in	in	ADP
ijtc-1403	241	21	the	the	DET
ijtc-1403	241	22	study	study	NOUN
ijtc-1403	241	23	model	model	NOUN
ijtc-1403	241	24	and	and	CCONJ
ijtc-1403	241	25	ascertain	ascertain	VERB
ijtc-1403	241	26	the	the	DET
ijtc-1403	241	27	study	study	NOUN
ijtc-1403	241	28	variable	variable	NOUN
ijtc-1403	241	29	's	's	PART
ijtc-1403	241	30	significance	significance	NOUN
ijtc-1403	241	31	value	value	NOUN
ijtc-1403	241	32	—	—	PUNCT
ijtc-1403	241	33	which	which	PRON
ijtc-1403	241	34	forms	form	VERB
ijtc-1403	241	35	the	the	DET
ijtc-1403	241	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	241	37	gender	gender	NOUN
ijtc-1403	241	38	diversity	diversity	NOUN
ijtc-1403	241	39	,	,	PUNCT
ijtc-1403	241	40	corporate	corporate	ADJ
ijtc-1403	241	41	social	social	ADJ
ijtc-1403	241	42	responsibility	responsibility	NOUN
ijtc-1403	241	43	,	,	PUNCT
ijtc-1403	241	44	return	return	VERB
ijtc-1403	241	45	on	on	ADP
ijtc-1403	241	46	asset	asset	NOUN
ijtc-1403	241	47	,	,	PUNCT
ijtc-1403	241	48	and	and	CCONJ
ijtc-1403	241	49	leverage	leverage	NOUN
ijtc-1403	241	50	on	on	ADP
ijtc-1403	241	51	the	the	DET
ijtc-1403	241	52	corporate	corporate	ADJ
ijtc-1403	241	53	tax	tax	NOUN
ijtc-1403	241	54	aggressiveness	aggressiveness	NOUN
ijtc-1403	241	55	of	of	ADP
ijtc-1403	241	56	manufacturing	manufacturing	NOUN
ijtc-1403	241	57	companies	company	NOUN
ijtc-1403	241	58	in	in	ADP
ijtc-1403	241	59	indonesia	indonesia	PROPN
ijtc-1403	241	60	wulandari	wulandari	X
ijtc-1403	241	61	,	,	PUNCT
ijtc-1403	241	62	tjahjono	tjahjono	ADV
ijtc-1403	241	63	,	,	PUNCT
ijtc-1403	241	64	ismawati	ismawati	NOUN
ijtc-1403	241	65	,	,	PUNCT
ijtc-1403	241	66	and	and	CCONJ
ijtc-1403	241	67	mulyanah	mulyanah	PROPN
ijtc-1403	241	68	738	738	NUM
ijtc-1403	241	69	|	|	ADV
ijtc-1403	241	70	ilomata	ilomata	PROPN
ijtc-1403	241	71	international	international	ADJ
ijtc-1403	241	72	journal	journal	NOUN
ijtc-1403	241	73	of	of	ADP
ijtc-1403	241	74	tax	tax	PROPN
ijtc-1403	241	75	&	&	CCONJ
ijtc-1403	241	76	accounting	accounting	PROPN
ijtc-1403	241	77	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	241	78	basis	basis	NOUN
ijtc-1403	241	79	for	for	ADP
ijtc-1403	241	80	performing	perform	VERB
ijtc-1403	241	81	hypothesis	hypothesis	NOUN
ijtc-1403	241	82	testing	testing	NOUN
ijtc-1403	241	83	.	.	PUNCT
ijtc-1403	242	1	the	the	DET
ijtc-1403	242	2	multiple	multiple	ADJ
ijtc-1403	242	3	regression	regression	NOUN
ijtc-1403	242	4	analysis	analysis	NOUN
ijtc-1403	242	5	for	for	ADP
ijtc-1403	242	6	this	this	DET
ijtc-1403	242	7	investigation	investigation	NOUN
ijtc-1403	242	8	yielded	yield	VERB
ijtc-1403	242	9	the	the	DET
ijtc-1403	242	10	following	follow	VERB
ijtc-1403	242	11	results	result	NOUN
ijtc-1403	242	12	.	.	PUNCT
ijtc-1403	243	1	the	the	DET
ijtc-1403	243	2	equation	equation	NOUN
ijtc-1403	243	3	can	can	AUX
ijtc-1403	243	4	be	be	AUX
ijtc-1403	243	5	explained	explain	VERB
ijtc-1403	243	6	as	as	SCONJ
ijtc-1403	243	7	follows	follow	VERB
ijtc-1403	243	8	.	.	PUNCT
ijtc-1403	244	1	a.	a.	NOUN
ijtc-1403	245	1	the	the	DET
ijtc-1403	245	2	constant	constant	ADJ
ijtc-1403	245	3	value	value	NOUN
ijtc-1403	245	4	of	of	ADP
ijtc-1403	245	5	0.232	0.232	NUM
ijtc-1403	245	6	means	mean	VERB
ijtc-1403	245	7	that	that	SCONJ
ijtc-1403	245	8	if	if	SCONJ
ijtc-1403	245	9	the	the	DET
ijtc-1403	245	10	independent	independent	ADJ
ijtc-1403	245	11	variable	variable	NOUN
ijtc-1403	245	12	is	be	AUX
ijtc-1403	245	13	0	0	NUM
ijtc-1403	245	14	(	(	PUNCT
ijtc-1403	245	15	zero	zero	NUM
ijtc-1403	245	16	)	)	PUNCT
ijtc-1403	245	17	or	or	CCONJ
ijtc-1403	245	18	does	do	AUX
ijtc-1403	245	19	not	not	PART
ijtc-1403	245	20	exist	exist	VERB
ijtc-1403	245	21	(	(	PUNCT
ijtc-1403	245	22	constant	constant	ADJ
ijtc-1403	245	23	)	)	PUNCT
ijtc-1403	245	24	,	,	PUNCT
ijtc-1403	245	25	the	the	DET
ijtc-1403	245	26	dependent	dependent	ADJ
ijtc-1403	245	27	variable	variable	NOUN
ijtc-1403	245	28	,	,	PUNCT
ijtc-1403	245	29	tax	tax	NOUN
ijtc-1403	245	30	aggressiveness	aggressiveness	NOUN
ijtc-1403	245	31	,	,	PUNCT
ijtc-1403	245	32	will	will	AUX
ijtc-1403	245	33	increase	increase	VERB
ijtc-1403	245	34	by	by	ADP
ijtc-1403	245	35	0.232	0.232	NUM
ijtc-1403	245	36	.	.	PUNCT
ijtc-1403	246	1	b.	b.	PROPN
ijtc-1403	247	1	the	the	DET
ijtc-1403	247	2	coefficient	coefficient	NOUN
ijtc-1403	247	3	value	value	NOUN
ijtc-1403	247	4	of	of	ADP
ijtc-1403	247	5	the	the	DET
ijtc-1403	247	6	gender	gender	NOUN
ijtc-1403	247	7	diversity	diversity	NOUN
ijtc-1403	247	8	(	(	PUNCT
ijtc-1403	247	9	x1	x1	PROPN
ijtc-1403	247	10	)	)	PUNCT
ijtc-1403	247	11	is	be	AUX
ijtc-1403	247	12	0.045	0.045	NUM
ijtc-1403	247	13	,	,	PUNCT
ijtc-1403	247	14	which	which	PRON
ijtc-1403	247	15	is	be	AUX
ijtc-1403	247	16	positive	positive	ADJ
ijtc-1403	247	17	.	.	PUNCT
ijtc-1403	248	1	this	this	PRON
ijtc-1403	248	2	means	mean	VERB
ijtc-1403	248	3	that	that	SCONJ
ijtc-1403	248	4	every	every	DET
ijtc-1403	248	5	one	one	NUM
ijtc-1403	248	6	-	-	PUNCT
ijtc-1403	248	7	point	point	NOUN
ijtc-1403	248	8	increase	increase	NOUN
ijtc-1403	248	9	in	in	ADP
ijtc-1403	248	10	gender	gender	NOUN
ijtc-1403	248	11	diversity	diversity	NOUN
ijtc-1403	248	12	,	,	PUNCT
ijtc-1403	248	13	assuming	assume	VERB
ijtc-1403	248	14	that	that	SCONJ
ijtc-1403	248	15	other	other	ADJ
ijtc-1403	248	16	independent	independent	ADJ
ijtc-1403	248	17	variables	variable	NOUN
ijtc-1403	248	18	remain	remain	VERB
ijtc-1403	248	19	constant	constant	ADJ
ijtc-1403	248	20	,	,	PUNCT
ijtc-1403	248	21	will	will	AUX
ijtc-1403	248	22	increase	increase	VERB
ijtc-1403	248	23	etr	etr	PROPN
ijtc-1403	248	24	and	and	CCONJ
ijtc-1403	248	25	decrease	decrease	VERB
ijtc-1403	248	26	tax	tax	NOUN
ijtc-1403	248	27	aggressiveness	aggressiveness	NOUN
ijtc-1403	248	28	by	by	ADP
ijtc-1403	248	29	0.045	0.045	NUM
ijtc-1403	248	30	.	.	PUNCT
ijtc-1403	249	1	c.	c.	NOUN
ijtc-1403	249	2	the	the	DET
ijtc-1403	249	3	csr	csr	X
ijtc-1403	249	4	(	(	PUNCT
ijtc-1403	249	5	x2	x2	ADJ
ijtc-1403	249	6	)	)	PUNCT
ijtc-1403	249	7	coefficient	coefficient	NOUN
ijtc-1403	249	8	value	value	NOUN
ijtc-1403	249	9	is	be	AUX
ijtc-1403	249	10	-0.040	-0.040	NUM
ijtc-1403	249	11	,	,	PUNCT
ijtc-1403	249	12	which	which	PRON
ijtc-1403	249	13	is	be	AUX
ijtc-1403	249	14	negative	negative	ADJ
ijtc-1403	249	15	.	.	PUNCT
ijtc-1403	250	1	this	this	PRON
ijtc-1403	250	2	means	mean	VERB
ijtc-1403	250	3	that	that	SCONJ
ijtc-1403	250	4	every	every	DET
ijtc-1403	250	5	increase	increase	NOUN
ijtc-1403	250	6	in	in	ADP
ijtc-1403	250	7	one	one	NUM
ijtc-1403	250	8	csr	csr	NOUN
ijtc-1403	250	9	point	point	NOUN
ijtc-1403	250	10	,	,	PUNCT
ijtc-1403	250	11	assuming	assume	VERB
ijtc-1403	250	12	that	that	SCONJ
ijtc-1403	250	13	other	other	ADJ
ijtc-1403	250	14	independent	independent	ADJ
ijtc-1403	250	15	variables	variable	NOUN
ijtc-1403	250	16	have	have	VERB
ijtc-1403	250	17	a	a	DET
ijtc-1403	250	18	constant	constant	ADJ
ijtc-1403	250	19	value	value	NOUN
ijtc-1403	250	20	,	,	PUNCT
ijtc-1403	250	21	will	will	AUX
ijtc-1403	250	22	decrease	decrease	VERB
ijtc-1403	250	23	etr	etr	PROPN
ijtc-1403	250	24	and	and	CCONJ
ijtc-1403	250	25	increase	increase	VERB
ijtc-1403	250	26	tax	tax	NOUN
ijtc-1403	250	27	aggressiveness	aggressiveness	NOUN
ijtc-1403	250	28	by	by	ADP
ijtc-1403	250	29	0.040	0.040	NUM
ijtc-1403	250	30	.	.	PUNCT
ijtc-1403	251	1	d.	d.	PROPN
ijtc-1403	251	2	the	the	DET
ijtc-1403	251	3	roa	roa	PROPN
ijtc-1403	251	4	(	(	PUNCT
ijtc-1403	251	5	x3	x3	ADJ
ijtc-1403	251	6	)	)	PUNCT
ijtc-1403	251	7	coefficient	coefficient	NOUN
ijtc-1403	251	8	value	value	NOUN
ijtc-1403	251	9	is	be	AUX
ijtc-1403	251	10	-0.073	-0.073	PUNCT
ijtc-1403	251	11	,	,	PUNCT
ijtc-1403	251	12	which	which	PRON
ijtc-1403	251	13	is	be	AUX
ijtc-1403	251	14	negative	negative	ADJ
ijtc-1403	251	15	.	.	PUNCT
ijtc-1403	252	1	this	this	PRON
ijtc-1403	252	2	means	mean	VERB
ijtc-1403	252	3	that	that	SCONJ
ijtc-1403	252	4	every	every	DET
ijtc-1403	252	5	onepoint	onepoint	NOUN
ijtc-1403	252	6	increase	increase	NOUN
ijtc-1403	252	7	in	in	ADP
ijtc-1403	252	8	roa	roa	PROPN
ijtc-1403	252	9	,	,	PUNCT
ijtc-1403	252	10	assuming	assume	VERB
ijtc-1403	252	11	other	other	ADJ
ijtc-1403	252	12	independent	independent	ADJ
ijtc-1403	252	13	variables	variable	NOUN
ijtc-1403	252	14	remain	remain	VERB
ijtc-1403	252	15	constant	constant	ADJ
ijtc-1403	252	16	,	,	PUNCT
ijtc-1403	252	17	will	will	AUX
ijtc-1403	252	18	decrease	decrease	VERB
ijtc-1403	252	19	etr	etr	PROPN
ijtc-1403	252	20	and	and	CCONJ
ijtc-1403	252	21	increase	increase	VERB
ijtc-1403	252	22	tax	tax	NOUN
ijtc-1403	252	23	aggressiveness	aggressiveness	NOUN
ijtc-1403	252	24	by	by	ADP
ijtc-1403	252	25	0.073	0.073	NUM
ijtc-1403	252	26	.	.	PUNCT
ijtc-1403	253	1	e.	e.	PROPN
ijtc-1403	254	1	the	the	DET
ijtc-1403	254	2	coefficient	coefficient	NOUN
ijtc-1403	254	3	value	value	NOUN
ijtc-1403	254	4	of	of	ADP
ijtc-1403	254	5	the	the	DET
ijtc-1403	254	6	leverage	leverage	NOUN
ijtc-1403	254	7	(	(	PUNCT
ijtc-1403	254	8	x4	x4	PROPN
ijtc-1403	254	9	)	)	PUNCT
ijtc-1403	254	10	is	be	AUX
ijtc-1403	254	11	0.073	0.073	NUM
ijtc-1403	254	12	,	,	PUNCT
ijtc-1403	254	13	which	which	PRON
ijtc-1403	254	14	is	be	AUX
ijtc-1403	254	15	positive	positive	ADJ
ijtc-1403	254	16	.	.	PUNCT
ijtc-1403	255	1	this	this	PRON
ijtc-1403	255	2	means	mean	VERB
ijtc-1403	255	3	that	that	SCONJ
ijtc-1403	255	4	every	every	DET
ijtc-1403	255	5	one	one	NUM
ijtc-1403	255	6	-	-	PUNCT
ijtc-1403	255	7	point	point	NOUN
ijtc-1403	255	8	increase	increase	NOUN
ijtc-1403	255	9	in	in	ADP
ijtc-1403	255	10	leverage	leverage	NOUN
ijtc-1403	255	11	,	,	PUNCT
ijtc-1403	255	12	assuming	assume	VERB
ijtc-1403	255	13	other	other	ADJ
ijtc-1403	255	14	independent	independent	ADJ
ijtc-1403	255	15	variables	variable	NOUN
ijtc-1403	255	16	remain	remain	VERB
ijtc-1403	255	17	constant	constant	ADJ
ijtc-1403	255	18	,	,	PUNCT
ijtc-1403	255	19	will	will	AUX
ijtc-1403	255	20	increase	increase	VERB
ijtc-1403	255	21	etr	etr	PROPN
ijtc-1403	255	22	and	and	CCONJ
ijtc-1403	255	23	decrease	decrease	VERB
ijtc-1403	255	24	tax	tax	NOUN
ijtc-1403	255	25	aggressiveness	aggressiveness	NOUN
ijtc-1403	255	26	by	by	ADP
ijtc-1403	255	27	0.073	0.073	NUM
ijtc-1403	255	28	.	.	PUNCT
ijtc-1403	256	1	hypothesis	hypothesis	NOUN
ijtc-1403	256	2	test	test	NOUN
ijtc-1403	256	3	results	result	VERB
ijtc-1403	256	4	determination	determination	NOUN
ijtc-1403	256	5	coefficient	coefficient	NOUN
ijtc-1403	256	6	test	test	NOUN
ijtc-1403	256	7	results	result	NOUN
ijtc-1403	256	8	(	(	PUNCT
ijtc-1403	256	9	r2	r2	PROPN
ijtc-1403	256	10	)	)	PUNCT
ijtc-1403	256	11	the	the	DET
ijtc-1403	256	12	coefficient	coefficient	NOUN
ijtc-1403	256	13	of	of	ADP
ijtc-1403	256	14	determination	determination	NOUN
ijtc-1403	256	15	(	(	PUNCT
ijtc-1403	256	16	adj	adj	X
ijtc-1403	256	17	.	.	PUNCT
ijtc-1403	256	18	r2	r2	PROPN
ijtc-1403	256	19	)	)	PUNCT
ijtc-1403	256	20	measures	measure	VERB
ijtc-1403	256	21	the	the	DET
ijtc-1403	256	22	extent	extent	NOUN
ijtc-1403	256	23	to	to	PART
ijtc-1403	256	24	which	which	PRON
ijtc-1403	256	25	the	the	DET
ijtc-1403	256	26	model	model	NOUN
ijtc-1403	256	27	can	can	AUX
ijtc-1403	256	28	account	account	VERB
ijtc-1403	256	29	for	for	ADP
ijtc-1403	256	30	the	the	DET
ijtc-1403	256	31	variance	variance	NOUN
ijtc-1403	256	32	in	in	ADP
ijtc-1403	256	33	the	the	DET
ijtc-1403	256	34	dependent	dependent	ADJ
ijtc-1403	256	35	variable	variable	NOUN
ijtc-1403	256	36	.	.	PUNCT
ijtc-1403	257	1	the	the	DET
ijtc-1403	257	2	r2	r2	PROPN
ijtc-1403	257	3	value	value	NOUN
ijtc-1403	257	4	ranges	range	VERB
ijtc-1403	257	5	from	from	ADP
ijtc-1403	257	6	0	0	NUM
ijtc-1403	257	7	to	to	ADP
ijtc-1403	257	8	1	1	NUM
ijtc-1403	257	9	(	(	PUNCT
ijtc-1403	257	10	ghozali	ghozali	ADJ
ijtc-1403	257	11	,	,	PUNCT
ijtc-1403	257	12	2018	2018	NUM
ijtc-1403	257	13	)	)	PUNCT
ijtc-1403	257	14	.	.	PUNCT
ijtc-1403	258	1	the	the	DET
ijtc-1403	258	2	goal	goal	NOUN
ijtc-1403	258	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	258	4	gender	gender	NOUN
ijtc-1403	258	5	diversity	diversity	NOUN
ijtc-1403	258	6	,	,	PUNCT
ijtc-1403	258	7	corporate	corporate	ADJ
ijtc-1403	258	8	social	social	ADJ
ijtc-1403	258	9	responsibility	responsibility	NOUN
ijtc-1403	258	10	,	,	PUNCT
ijtc-1403	258	11	return	return	VERB
ijtc-1403	258	12	on	on	ADP
ijtc-1403	258	13	asset	asset	NOUN
ijtc-1403	258	14	,	,	PUNCT
ijtc-1403	258	15	and	and	CCONJ
ijtc-1403	258	16	leverage	leverage	NOUN
ijtc-1403	258	17	on	on	ADP
ijtc-1403	258	18	the	the	DET
ijtc-1403	258	19	corporate	corporate	ADJ
ijtc-1403	258	20	tax	tax	NOUN
ijtc-1403	258	21	aggressiveness	aggressiveness	NOUN
ijtc-1403	258	22	of	of	ADP
ijtc-1403	258	23	manufacturing	manufacturing	NOUN
ijtc-1403	258	24	companies	company	NOUN
ijtc-1403	258	25	in	in	ADP
ijtc-1403	258	26	indonesia	indonesia	PROPN
ijtc-1403	258	27	wulandari	wulandari	X
ijtc-1403	258	28	,	,	PUNCT
ijtc-1403	258	29	tjahjono	tjahjono	ADV
ijtc-1403	258	30	,	,	PUNCT
ijtc-1403	258	31	ismawati	ismawati	NOUN
ijtc-1403	258	32	,	,	PUNCT
ijtc-1403	258	33	and	and	CCONJ
ijtc-1403	258	34	mulyanah	mulyanah	PROPN
ijtc-1403	258	35	739	739	NUM
ijtc-1403	258	36	|	|	CCONJ
ijtc-1403	258	37	ilomata	ilomata	PROPN
ijtc-1403	258	38	international	international	ADJ
ijtc-1403	258	39	journal	journal	NOUN
ijtc-1403	258	40	of	of	ADP
ijtc-1403	258	41	tax	tax	PROPN
ijtc-1403	258	42	&	&	CCONJ
ijtc-1403	258	43	accounting	accounting	PROPN
ijtc-1403	258	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	258	45	of	of	ADP
ijtc-1403	258	46	this	this	DET
ijtc-1403	258	47	test	test	NOUN
ijtc-1403	258	48	is	be	AUX
ijtc-1403	258	49	to	to	PART
ijtc-1403	258	50	ascertain	ascertain	VERB
ijtc-1403	258	51	whether	whether	SCONJ
ijtc-1403	258	52	the	the	DET
ijtc-1403	258	53	degree	degree	NOUN
ijtc-1403	258	54	of	of	ADP
ijtc-1403	258	55	accuracy	accuracy	NOUN
ijtc-1403	258	56	of	of	ADP
ijtc-1403	258	57	the	the	DET
ijtc-1403	258	58	regression	regression	NOUN
ijtc-1403	258	59	analysis	analysis	NOUN
ijtc-1403	258	60	is	be	AUX
ijtc-1403	258	61	optimal	optimal	ADJ
ijtc-1403	258	62	.	.	PUNCT
ijtc-1403	259	1	the	the	DET
ijtc-1403	259	2	adj	adj	PROPN
ijtc-1403	259	3	.	.	PROPN
ijtc-1403	259	4	r2	r2	PROPN
ijtc-1403	259	5	value	value	NOUN
ijtc-1403	259	6	is	be	AUX
ijtc-1403	259	7	obtained	obtain	VERB
ijtc-1403	259	8	as	as	SCONJ
ijtc-1403	259	9	follows	follow	VERB
ijtc-1403	259	10	in	in	ADP
ijtc-1403	259	11	the	the	DET
ijtc-1403	259	12	results	result	NOUN
ijtc-1403	259	13	of	of	ADP
ijtc-1403	259	14	statistical	statistical	ADJ
ijtc-1403	259	15	calculations	calculation	NOUN
ijtc-1403	259	16	.	.	PUNCT
ijtc-1403	260	1	in	in	ADP
ijtc-1403	260	2	light	light	NOUN
ijtc-1403	260	3	of	of	ADP
ijtc-1403	260	4	the	the	DET
ijtc-1403	260	5	facts	fact	NOUN
ijtc-1403	260	6	from	from	ADP
ijtc-1403	260	7	before	before	ADV
ijtc-1403	260	8	,	,	PUNCT
ijtc-1403	260	9	this	this	DET
ijtc-1403	260	10	study	study	NOUN
ijtc-1403	260	11	's	's	PART
ijtc-1403	260	12	coefficient	coefficient	NOUN
ijtc-1403	260	13	of	of	ADP
ijtc-1403	260	14	determination	determination	NOUN
ijtc-1403	260	15	(	(	PUNCT
ijtc-1403	260	16	adj	adj	X
ijtc-1403	260	17	.	.	PUNCT
ijtc-1403	260	18	r2	r2	PROPN
ijtc-1403	260	19	)	)	PUNCT
ijtc-1403	260	20	is	be	AUX
ijtc-1403	260	21	0.131	0.131	NUM
ijtc-1403	260	22	,	,	PUNCT
ijtc-1403	260	23	or	or	CCONJ
ijtc-1403	260	24	13.1	13.1	NUM
ijtc-1403	260	25	%	%	NOUN
ijtc-1403	260	26	.	.	PUNCT
ijtc-1403	261	1	the	the	DET
ijtc-1403	261	2	study	study	NOUN
ijtc-1403	261	3	's	's	PART
ijtc-1403	261	4	independent	independent	ADJ
ijtc-1403	261	5	variables	variable	NOUN
ijtc-1403	261	6	can	can	AUX
ijtc-1403	261	7	account	account	VERB
ijtc-1403	261	8	for	for	ADP
ijtc-1403	261	9	13.1	13.1	NUM
ijtc-1403	261	10	percent	percent	NOUN
ijtc-1403	261	11	of	of	ADP
ijtc-1403	261	12	the	the	DET
ijtc-1403	261	13	dependent	dependent	ADJ
ijtc-1403	261	14	variable	variable	NOUN
ijtc-1403	261	15	's	's	PART
ijtc-1403	261	16	variance	variance	NOUN
ijtc-1403	261	17	;	;	PUNCT
ijtc-1403	261	18	other	other	ADJ
ijtc-1403	261	19	factors	factor	NOUN
ijtc-1403	261	20	not	not	PART
ijtc-1403	261	21	included	include	VERB
ijtc-1403	261	22	in	in	ADP
ijtc-1403	261	23	the	the	DET
ijtc-1403	261	24	analysis	analysis	NOUN
ijtc-1403	261	25	account	account	NOUN
ijtc-1403	261	26	for	for	ADP
ijtc-1403	261	27	the	the	DET
ijtc-1403	261	28	remaining	remain	VERB
ijtc-1403	261	29	86.9	86.9	NUM
ijtc-1403	261	30	percent	percent	NOUN
ijtc-1403	261	31	.	.	PUNCT
ijtc-1403	262	1	goodness	goodness	NOUN
ijtc-1403	262	2	of	of	ADP
ijtc-1403	262	3	fit	fit	ADJ
ijtc-1403	262	4	test	test	NOUN
ijtc-1403	262	5	results	result	NOUN
ijtc-1403	262	6	(	(	PUNCT
ijtc-1403	262	7	f	f	X
ijtc-1403	262	8	)	)	PUNCT
ijtc-1403	262	9	using	use	VERB
ijtc-1403	262	10	a	a	DET
ijtc-1403	262	11	model	model	NOUN
ijtc-1403	262	12	feasibility	feasibility	NOUN
ijtc-1403	262	13	test	test	NOUN
ijtc-1403	262	14	at	at	ADP
ijtc-1403	262	15	the	the	DET
ijtc-1403	262	16	α	α	NOUN
ijtc-1403	262	17	=	=	SYM
ijtc-1403	262	18	5	5	NUM
ijtc-1403	262	19	%	%	NOUN
ijtc-1403	262	20	level	level	NOUN
ijtc-1403	262	21	,	,	PUNCT
ijtc-1403	262	22	the	the	DET
ijtc-1403	262	23	goodness	goodness	NOUN
ijtc-1403	262	24	of	of	ADP
ijtc-1403	262	25	fit	fit	ADJ
ijtc-1403	262	26	test	test	NOUN
ijtc-1403	262	27	was	be	AUX
ijtc-1403	262	28	used	use	VERB
ijtc-1403	262	29	to	to	PART
ijtc-1403	262	30	ascertain	ascertain	VERB
ijtc-1403	262	31	the	the	DET
ijtc-1403	262	32	substantial	substantial	ADJ
ijtc-1403	262	33	impact	impact	NOUN
ijtc-1403	262	34	of	of	ADP
ijtc-1403	262	35	gender	gender	NOUN
ijtc-1403	262	36	diversity	diversity	NOUN
ijtc-1403	262	37	,	,	PUNCT
ijtc-1403	262	38	csr	csr	PROPN
ijtc-1403	262	39	,	,	PUNCT
ijtc-1403	262	40	roa	roa	NOUN
ijtc-1403	262	41	,	,	PUNCT
ijtc-1403	262	42	and	and	CCONJ
ijtc-1403	262	43	leverage	leverage	NOUN
ijtc-1403	262	44	on	on	ADP
ijtc-1403	262	45	tax	tax	NOUN
ijtc-1403	262	46	aggressiveness	aggressiveness	NOUN
ijtc-1403	262	47	.	.	PUNCT
ijtc-1403	263	1	the	the	DET
ijtc-1403	263	2	significance	significance	NOUN
ijtc-1403	263	3	of	of	ADP
ijtc-1403	263	4	the	the	DET
ijtc-1403	263	5	regression	regression	NOUN
ijtc-1403	263	6	result	result	NOUN
ijtc-1403	263	7	was	be	AUX
ijtc-1403	263	8	examined	examine	VERB
ijtc-1403	263	9	before	before	ADP
ijtc-1403	263	10	performing	perform	VERB
ijtc-1403	263	11	the	the	DET
ijtc-1403	263	12	f	f	NOUN
ijtc-1403	263	13	-	-	PUNCT
ijtc-1403	263	14	test	test	NOUN
ijtc-1403	263	15	.	.	PUNCT
ijtc-1403	264	1	assume	assume	VERB
ijtc-1403	264	2	that	that	SCONJ
ijtc-1403	264	3	the	the	DET
ijtc-1403	264	4	significance	significance	NOUN
ijtc-1403	264	5	level	level	NOUN
ijtc-1403	264	6	of	of	ADP
ijtc-1403	264	7	f	f	PROPN
ijtc-1403	264	8	exceeds	exceed	VERB
ijtc-1403	264	9	0.05	0.05	NUM
ijtc-1403	264	10	.	.	PUNCT
ijtc-1403	265	1	then	then	ADV
ijtc-1403	265	2	,	,	PUNCT
ijtc-1403	265	3	if	if	SCONJ
ijtc-1403	265	4	the	the	DET
ijtc-1403	265	5	significance	significance	NOUN
ijtc-1403	265	6	(	(	PUNCT
ijtc-1403	265	7	σ	σ	NOUN
ijtc-1403	265	8	=	=	SYM
ijtc-1403	265	9	5	5	NUM
ijtc-1403	265	10	%	%	NOUN
ijtc-1403	265	11	)	)	PUNCT
ijtc-1403	265	12	is	be	AUX
ijtc-1403	265	13	less	less	ADJ
ijtc-1403	265	14	than	than	ADP
ijtc-1403	265	15	0.05	0.05	NUM
ijtc-1403	265	16	,	,	PUNCT
ijtc-1403	265	17	it	it	PRON
ijtc-1403	265	18	suggests	suggest	VERB
ijtc-1403	265	19	that	that	SCONJ
ijtc-1403	265	20	both	both	CCONJ
ijtc-1403	265	21	ha	ha	INTJ
ijtc-1403	265	22	and	and	CCONJ
ijtc-1403	265	23	h0	h0	PROPN
ijtc-1403	265	24	are	be	AUX
ijtc-1403	265	25	allowed	allow	VERB
ijtc-1403	265	26	.	.	PUNCT
ijtc-1403	266	1	(	(	PUNCT
ijtc-1403	266	2	ghozali	ghozali	VERB
ijtc-1403	266	3	,	,	PUNCT
ijtc-1403	266	4	2018	2018	NUM
ijtc-1403	266	5	)	)	PUNCT
ijtc-1403	266	6	.	.	PUNCT
ijtc-1403	267	1	in	in	ADP
ijtc-1403	267	2	addition	addition	NOUN
ijtc-1403	267	3	,	,	PUNCT
ijtc-1403	267	4	if	if	SCONJ
ijtc-1403	267	5	the	the	DET
ijtc-1403	267	6	fvalue	fvalue	NOUN
ijtc-1403	267	7	exceeds	exceed	VERB
ijtc-1403	267	8	the	the	DET
ijtc-1403	267	9	ftable	ftable	NOUN
ijtc-1403	267	10	,	,	PUNCT
ijtc-1403	267	11	ha	ha	INTJ
ijtc-1403	267	12	is	be	AUX
ijtc-1403	267	13	approved	approve	VERB
ijtc-1403	267	14	,	,	PUNCT
ijtc-1403	267	15	and	and	CCONJ
ijtc-1403	267	16	h0	h0	NOUN
ijtc-1403	267	17	is	be	AUX
ijtc-1403	267	18	refused	refuse	VERB
ijtc-1403	267	19	.	.	PUNCT
ijtc-1403	268	1	the	the	DET
ijtc-1403	268	2	following	follow	VERB
ijtc-1403	268	3	table	table	NOUN
ijtc-1403	268	4	displays	display	VERB
ijtc-1403	268	5	the	the	DET
ijtc-1403	268	6	f	f	NOUN
ijtc-1403	268	7	-	-	PUNCT
ijtc-1403	268	8	test	test	NOUN
ijtc-1403	268	9	results	result	NOUN
ijtc-1403	268	10	.	.	PUNCT
ijtc-1403	269	1	it	it	PRON
ijtc-1403	269	2	is	be	AUX
ijtc-1403	269	3	recognized	recognize	VERB
ijtc-1403	269	4	from	from	ADP
ijtc-1403	269	5	the	the	DET
ijtc-1403	269	6	preceding	precede	VERB
ijtc-1403	269	7	table	table	NOUN
ijtc-1403	269	8	that	that	SCONJ
ijtc-1403	269	9	the	the	DET
ijtc-1403	269	10	significance	significance	NOUN
ijtc-1403	269	11	is	be	AUX
ijtc-1403	269	12	0.000	0.000	NUM
ijtc-1403	269	13	<	<	X
ijtc-1403	269	14	0.05	0.05	NUM
ijtc-1403	269	15	,	,	PUNCT
ijtc-1403	269	16	and	and	CCONJ
ijtc-1403	269	17	the	the	DET
ijtc-1403	269	18	fvalue	fvalue	NOUN
ijtc-1403	269	19	is	be	AUX
ijtc-1403	269	20	11.624	11.624	NUM
ijtc-1403	269	21	>	>	PART
ijtc-1403	269	22	ftable	ftable	NOUN
ijtc-1403	269	23	of	of	ADP
ijtc-1403	269	24	2.40	2.40	NUM
ijtc-1403	269	25	.	.	PUNCT
ijtc-1403	270	1	therefore	therefore	ADV
ijtc-1403	270	2	,	,	PUNCT
ijtc-1403	270	3	it	it	PRON
ijtc-1403	270	4	may	may	AUX
ijtc-1403	270	5	be	be	AUX
ijtc-1403	270	6	said	say	VERB
ijtc-1403	270	7	that	that	SCONJ
ijtc-1403	270	8	this	this	DET
ijtc-1403	270	9	regression	regression	NOUN
ijtc-1403	270	10	model	model	NOUN
ijtc-1403	270	11	is	be	AUX
ijtc-1403	270	12	possible	possible	ADJ
ijtc-1403	270	13	.	.	PUNCT
ijtc-1403	271	1	partial	partial	ADJ
ijtc-1403	271	2	test	test	NOUN
ijtc-1403	271	3	results	result	NOUN
ijtc-1403	271	4	(	(	PUNCT
ijtc-1403	271	5	t	t	NOUN
ijtc-1403	271	6	)	)	PUNCT
ijtc-1403	271	7	partial	partial	ADJ
ijtc-1403	271	8	tests	test	NOUN
ijtc-1403	271	9	measure	measure	VERB
ijtc-1403	271	10	the	the	DET
ijtc-1403	271	11	degree	degree	NOUN
ijtc-1403	271	12	to	to	PART
ijtc-1403	271	13	which	which	PRON
ijtc-1403	271	14	each	each	DET
ijtc-1403	271	15	independent	independent	ADJ
ijtc-1403	271	16	variable	variable	NOUN
ijtc-1403	271	17	influences	influence	VERB
ijtc-1403	271	18	the	the	DET
ijtc-1403	271	19	dependent	dependent	ADJ
ijtc-1403	271	20	variable	variable	NOUN
ijtc-1403	271	21	.	.	PUNCT
ijtc-1403	272	1	they	they	PRON
ijtc-1403	272	2	also	also	ADV
ijtc-1403	272	3	indicate	indicate	VERB
ijtc-1403	272	4	the	the	DET
ijtc-1403	272	5	direction	direction	NOUN
ijtc-1403	272	6	of	of	ADP
ijtc-1403	272	7	impact	impact	NOUN
ijtc-1403	272	8	of	of	ADP
ijtc-1403	272	9	each	each	DET
ijtc-1403	272	10	variable	variable	NOUN
ijtc-1403	272	11	,	,	PUNCT
ijtc-1403	272	12	as	as	SCONJ
ijtc-1403	272	13	evidenced	evidence	VERB
ijtc-1403	272	14	by	by	ADP
ijtc-1403	272	15	the	the	DET
ijtc-1403	272	16	sign	sign	NOUN
ijtc-1403	272	17	of	of	ADP
ijtc-1403	272	18	each	each	DET
ijtc-1403	272	19	independent	independent	ADJ
ijtc-1403	272	20	variable	variable	NOUN
ijtc-1403	272	21	's	's	PART
ijtc-1403	272	22	regression	regression	NOUN
ijtc-1403	272	23	coefficient	coefficient	NOUN
ijtc-1403	272	24	.	.	PUNCT
ijtc-1403	273	1	these	these	PRON
ijtc-1403	273	2	are	be	AUX
ijtc-1403	273	3	the	the	DET
ijtc-1403	273	4	findings	finding	NOUN
ijtc-1403	273	5	of	of	ADP
ijtc-1403	273	6	the	the	DET
ijtc-1403	273	7	t	t	NOUN
ijtc-1403	273	8	-	-	PUNCT
ijtc-1403	273	9	test	test	NOUN
ijtc-1403	273	10	for	for	ADP
ijtc-1403	273	11	this	this	DET
ijtc-1403	273	12	study	study	NOUN
ijtc-1403	273	13	.	.	PUNCT
ijtc-1403	274	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	274	2	gender	gender	NOUN
ijtc-1403	274	3	diversity	diversity	NOUN
ijtc-1403	274	4	,	,	PUNCT
ijtc-1403	274	5	corporate	corporate	ADJ
ijtc-1403	274	6	social	social	ADJ
ijtc-1403	274	7	responsibility	responsibility	NOUN
ijtc-1403	274	8	,	,	PUNCT
ijtc-1403	274	9	return	return	VERB
ijtc-1403	274	10	on	on	ADP
ijtc-1403	274	11	asset	asset	NOUN
ijtc-1403	274	12	,	,	PUNCT
ijtc-1403	274	13	and	and	CCONJ
ijtc-1403	274	14	leverage	leverage	NOUN
ijtc-1403	274	15	on	on	ADP
ijtc-1403	274	16	the	the	DET
ijtc-1403	274	17	corporate	corporate	ADJ
ijtc-1403	274	18	tax	tax	NOUN
ijtc-1403	274	19	aggressiveness	aggressiveness	NOUN
ijtc-1403	274	20	of	of	ADP
ijtc-1403	274	21	manufacturing	manufacturing	NOUN
ijtc-1403	274	22	companies	company	NOUN
ijtc-1403	274	23	in	in	ADP
ijtc-1403	274	24	indonesia	indonesia	PROPN
ijtc-1403	274	25	wulandari	wulandari	X
ijtc-1403	274	26	,	,	PUNCT
ijtc-1403	274	27	tjahjono	tjahjono	ADV
ijtc-1403	274	28	,	,	PUNCT
ijtc-1403	274	29	ismawati	ismawati	NOUN
ijtc-1403	274	30	,	,	PUNCT
ijtc-1403	274	31	and	and	CCONJ
ijtc-1403	274	32	mulyanah	mulyanah	PROPN
ijtc-1403	274	33	740	740	NUM
ijtc-1403	274	34	|	|	NOUN
ijtc-1403	274	35	ilomata	ilomata	PROPN
ijtc-1403	274	36	international	international	ADJ
ijtc-1403	274	37	journal	journal	NOUN
ijtc-1403	274	38	of	of	ADP
ijtc-1403	274	39	tax	tax	PROPN
ijtc-1403	274	40	&	&	CCONJ
ijtc-1403	274	41	accounting	accounting	NOUN
ijtc-1403	274	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	274	43	depending	depend	VERB
ijtc-1403	274	44	on	on	ADP
ijtc-1403	274	45	the	the	DET
ijtc-1403	274	46	test	test	NOUN
ijtc-1403	274	47	findings	finding	NOUN
ijtc-1403	274	48	shown	show	VERB
ijtc-1403	274	49	in	in	ADP
ijtc-1403	274	50	the	the	DET
ijtc-1403	274	51	above	above	ADJ
ijtc-1403	274	52	table	table	NOUN
ijtc-1403	274	53	,	,	PUNCT
ijtc-1403	274	54	the	the	DET
ijtc-1403	274	55	impact	impact	NOUN
ijtc-1403	274	56	of	of	ADP
ijtc-1403	274	57	gender	gender	NOUN
ijtc-1403	274	58	diversity	diversity	NOUN
ijtc-1403	274	59	,	,	PUNCT
ijtc-1403	274	60	csr	csr	PROPN
ijtc-1403	274	61	,	,	PUNCT
ijtc-1403	274	62	roa	roa	NOUN
ijtc-1403	274	63	,	,	PUNCT
ijtc-1403	274	64	and	and	CCONJ
ijtc-1403	274	65	leverage	leverage	NOUN
ijtc-1403	274	66	on	on	ADP
ijtc-1403	274	67	tax	tax	NOUN
ijtc-1403	274	68	aggressiveness	aggressiveness	NOUN
ijtc-1403	274	69	may	may	AUX
ijtc-1403	274	70	be	be	AUX
ijtc-1403	274	71	described	describe	VERB
ijtc-1403	274	72	as	as	ADP
ijtc-1403	274	73	follows	follow	VERB
ijtc-1403	274	74	.	.	PUNCT
ijtc-1403	275	1	a.	a.	NOUN
ijtc-1403	275	2	gender	gender	NOUN
ijtc-1403	275	3	diversity	diversity	NOUN
ijtc-1403	275	4	(	(	PUNCT
ijtc-1403	275	5	gd	gd	NOUN
ijtc-1403	275	6	)	)	PUNCT
ijtc-1403	275	7	has	have	VERB
ijtc-1403	275	8	a	a	DET
ijtc-1403	275	9	tvalue	tvalue	NOUN
ijtc-1403	275	10	of	of	ADP
ijtc-1403	275	11	2.586	2.586	NUM
ijtc-1403	275	12	>	>	DET
ijtc-1403	275	13	ttable	ttable	ADJ
ijtc-1403	275	14	value	value	NOUN
ijtc-1403	275	15	of	of	ADP
ijtc-1403	275	16	1.969	1.969	NUM
ijtc-1403	275	17	and	and	CCONJ
ijtc-1403	275	18	a	a	DET
ijtc-1403	275	19	significance	significance	NOUN
ijtc-1403	275	20	of	of	ADP
ijtc-1403	275	21	0.010	0.010	NUM
ijtc-1403	275	22	<	<	NOUN
ijtc-1403	275	23	0.05	0.05	NUM
ijtc-1403	275	24	,	,	PUNCT
ijtc-1403	275	25	indicating	indicate	VERB
ijtc-1403	275	26	that	that	SCONJ
ijtc-1403	275	27	h0	h0	PROPN
ijtc-1403	275	28	is	be	AUX
ijtc-1403	275	29	denied	deny	VERB
ijtc-1403	275	30	and	and	CCONJ
ijtc-1403	275	31	h1	h1	NOUN
ijtc-1403	275	32	is	be	AUX
ijtc-1403	275	33	accepted	accept	VERB
ijtc-1403	275	34	.	.	PUNCT
ijtc-1403	276	1	gender	gender	NOUN
ijtc-1403	276	2	diversity	diversity	NOUN
ijtc-1403	276	3	has	have	VERB
ijtc-1403	276	4	a	a	DET
ijtc-1403	276	5	significant	significant	ADJ
ijtc-1403	276	6	positive	positive	ADJ
ijtc-1403	276	7	impact	impact	NOUN
ijtc-1403	276	8	on	on	ADP
ijtc-1403	276	9	etr	etr	PROPN
ijtc-1403	276	10	and	and	CCONJ
ijtc-1403	276	11	a	a	DET
ijtc-1403	276	12	negative	negative	ADJ
ijtc-1403	276	13	impact	impact	NOUN
ijtc-1403	276	14	on	on	ADP
ijtc-1403	276	15	tax	tax	NOUN
ijtc-1403	276	16	aggressiveness	aggressiveness	NOUN
ijtc-1403	276	17	.	.	PUNCT
ijtc-1403	277	1	b.	b.	PROPN
ijtc-1403	277	2	corporate	corporate	ADJ
ijtc-1403	277	3	social	social	ADJ
ijtc-1403	277	4	responsibility	responsibility	NOUN
ijtc-1403	277	5	(	(	PUNCT
ijtc-1403	277	6	csr	csr	NOUN
ijtc-1403	277	7	)	)	PUNCT
ijtc-1403	277	8	has	have	VERB
ijtc-1403	277	9	a	a	DET
ijtc-1403	277	10	tvalue	tvalue	NOUN
ijtc-1403	277	11	of	of	ADP
ijtc-1403	277	12	2.354	2.354	NUM
ijtc-1403	277	13	>	>	DET
ijtc-1403	277	14	ttable	ttable	ADJ
ijtc-1403	277	15	value	value	NOUN
ijtc-1403	277	16	of	of	ADP
ijtc-1403	277	17	1.969	1.969	NUM
ijtc-1403	277	18	and	and	CCONJ
ijtc-1403	277	19	a	a	DET
ijtc-1403	277	20	significance	significance	NOUN
ijtc-1403	277	21	of	of	ADP
ijtc-1403	277	22	0.019	0.019	NUM
ijtc-1403	277	23	<	<	X
ijtc-1403	277	24	0.05	0.05	NUM
ijtc-1403	277	25	,	,	PUNCT
ijtc-1403	277	26	indicating	indicate	VERB
ijtc-1403	277	27	that	that	SCONJ
ijtc-1403	277	28	h0	h0	PROPN
ijtc-1403	277	29	is	be	AUX
ijtc-1403	277	30	denied	deny	VERB
ijtc-1403	277	31	and	and	CCONJ
ijtc-1403	277	32	h2	h2	NOUN
ijtc-1403	277	33	is	be	AUX
ijtc-1403	277	34	accepted	accept	VERB
ijtc-1403	277	35	.	.	PUNCT
ijtc-1403	278	1	corporate	corporate	ADJ
ijtc-1403	278	2	social	social	ADJ
ijtc-1403	278	3	responsibility	responsibility	NOUN
ijtc-1403	278	4	has	have	VERB
ijtc-1403	278	5	a	a	DET
ijtc-1403	278	6	significant	significant	ADJ
ijtc-1403	278	7	negative	negative	ADJ
ijtc-1403	278	8	impact	impact	NOUN
ijtc-1403	278	9	on	on	ADP
ijtc-1403	278	10	etr	etr	PROPN
ijtc-1403	278	11	and	and	CCONJ
ijtc-1403	278	12	a	a	DET
ijtc-1403	278	13	considerable	considerable	ADJ
ijtc-1403	278	14	positive	positive	ADJ
ijtc-1403	278	15	impact	impact	NOUN
ijtc-1403	278	16	on	on	ADP
ijtc-1403	278	17	tax	tax	NOUN
ijtc-1403	278	18	aggressiveness	aggressiveness	NOUN
ijtc-1403	278	19	.	.	PUNCT
ijtc-1403	279	1	c.	c.	PROPN
ijtc-1403	279	2	return	return	NOUN
ijtc-1403	279	3	on	on	ADP
ijtc-1403	279	4	assets	asset	NOUN
ijtc-1403	279	5	(	(	PUNCT
ijtc-1403	279	6	roa	roa	NOUN
ijtc-1403	279	7	)	)	PUNCT
ijtc-1403	279	8	has	have	VERB
ijtc-1403	279	9	a	a	DET
ijtc-1403	279	10	tvalue	tvalue	NOUN
ijtc-1403	279	11	of	of	ADP
ijtc-1403	279	12	2.474	2.474	NUM
ijtc-1403	279	13	>	>	PUNCT
ijtc-1403	279	14	ttable	ttable	ADJ
ijtc-1403	279	15	value	value	NOUN
ijtc-1403	279	16	of	of	ADP
ijtc-1403	279	17	1.969	1.969	NUM
ijtc-1403	279	18	and	and	CCONJ
ijtc-1403	279	19	a	a	DET
ijtc-1403	279	20	significance	significance	NOUN
ijtc-1403	279	21	of	of	ADP
ijtc-1403	279	22	0.014	0.014	NUM
ijtc-1403	279	23	<	<	NOUN
ijtc-1403	279	24	0.05	0.05	NUM
ijtc-1403	279	25	,	,	PUNCT
ijtc-1403	279	26	indicating	indicate	VERB
ijtc-1403	279	27	that	that	SCONJ
ijtc-1403	279	28	h0	h0	PROPN
ijtc-1403	279	29	is	be	AUX
ijtc-1403	279	30	denied	deny	VERB
ijtc-1403	279	31	and	and	CCONJ
ijtc-1403	279	32	h3	h3	NOUN
ijtc-1403	279	33	is	be	AUX
ijtc-1403	279	34	accepted	accept	VERB
ijtc-1403	279	35	.	.	PUNCT
ijtc-1403	280	1	return	return	NOUN
ijtc-1403	280	2	on	on	ADP
ijtc-1403	280	3	assets	asset	NOUN
ijtc-1403	280	4	has	have	VERB
ijtc-1403	280	5	a	a	DET
ijtc-1403	280	6	significant	significant	ADJ
ijtc-1403	280	7	negative	negative	ADJ
ijtc-1403	280	8	impact	impact	NOUN
ijtc-1403	280	9	on	on	ADP
ijtc-1403	280	10	etr	etr	PROPN
ijtc-1403	280	11	and	and	CCONJ
ijtc-1403	280	12	a	a	DET
ijtc-1403	280	13	considerable	considerable	ADJ
ijtc-1403	280	14	positive	positive	ADJ
ijtc-1403	280	15	impact	impact	NOUN
ijtc-1403	280	16	on	on	ADP
ijtc-1403	280	17	tax	tax	NOUN
ijtc-1403	280	18	aggressiveness	aggressiveness	NOUN
ijtc-1403	280	19	.	.	PUNCT
ijtc-1403	281	1	d.	d.	PROPN
ijtc-1403	281	2	leverage	leverage	PROPN
ijtc-1403	281	3	(	(	PUNCT
ijtc-1403	281	4	lev	lev	NOUN
ijtc-1403	281	5	)	)	PUNCT
ijtc-1403	281	6	has	have	VERB
ijtc-1403	281	7	a	a	DET
ijtc-1403	281	8	tvalue	tvalue	NOUN
ijtc-1403	281	9	of	of	ADP
ijtc-1403	281	10	4.684	4.684	NUM
ijtc-1403	281	11	>	>	PUNCT
ijtc-1403	281	12	ttable	ttable	ADJ
ijtc-1403	281	13	value	value	NOUN
ijtc-1403	281	14	of	of	ADP
ijtc-1403	281	15	1.969	1.969	NUM
ijtc-1403	281	16	and	and	CCONJ
ijtc-1403	281	17	a	a	DET
ijtc-1403	281	18	significance	significance	NOUN
ijtc-1403	281	19	of	of	ADP
ijtc-1403	281	20	0.000	0.000	NUM
ijtc-1403	281	21	<	<	NOUN
ijtc-1403	281	22	0.05	0.05	NUM
ijtc-1403	281	23	,	,	PUNCT
ijtc-1403	281	24	indicating	indicate	VERB
ijtc-1403	281	25	that	that	SCONJ
ijtc-1403	281	26	h0	h0	PROPN
ijtc-1403	281	27	is	be	AUX
ijtc-1403	281	28	denied	deny	VERB
ijtc-1403	281	29	and	and	CCONJ
ijtc-1403	281	30	h4	h4	PROPN
ijtc-1403	281	31	is	be	AUX
ijtc-1403	281	32	accepted	accept	VERB
ijtc-1403	281	33	.	.	PUNCT
ijtc-1403	282	1	leverage	leverage	NOUN
ijtc-1403	282	2	has	have	VERB
ijtc-1403	282	3	a	a	DET
ijtc-1403	282	4	significant	significant	ADJ
ijtc-1403	282	5	positive	positive	ADJ
ijtc-1403	282	6	impact	impact	NOUN
ijtc-1403	282	7	on	on	ADP
ijtc-1403	282	8	etr	etr	PROPN
ijtc-1403	282	9	and	and	CCONJ
ijtc-1403	282	10	a	a	DET
ijtc-1403	282	11	significant	significant	ADJ
ijtc-1403	282	12	negative	negative	ADJ
ijtc-1403	282	13	impact	impact	NOUN
ijtc-1403	282	14	on	on	ADP
ijtc-1403	282	15	tax	tax	NOUN
ijtc-1403	282	16	aggressiveness	aggressiveness	NOUN
ijtc-1403	282	17	.	.	PUNCT
ijtc-1403	283	1	the	the	DET
ijtc-1403	283	2	effect	effect	NOUN
ijtc-1403	283	3	of	of	ADP
ijtc-1403	283	4	gender	gender	NOUN
ijtc-1403	283	5	diversity	diversity	NOUN
ijtc-1403	283	6	on	on	ADP
ijtc-1403	283	7	tax	tax	NOUN
ijtc-1403	283	8	aggressiveness	aggressiveness	NOUN
ijtc-1403	283	9	this	this	DET
ijtc-1403	283	10	study	study	NOUN
ijtc-1403	283	11	looks	look	VERB
ijtc-1403	283	12	into	into	ADP
ijtc-1403	283	13	how	how	SCONJ
ijtc-1403	283	14	gender	gender	NOUN
ijtc-1403	283	15	diversity	diversity	NOUN
ijtc-1403	283	16	affects	affect	VERB
ijtc-1403	283	17	tax	tax	NOUN
ijtc-1403	283	18	aggressiveness	aggressiveness	NOUN
ijtc-1403	283	19	.	.	PUNCT
ijtc-1403	284	1	gender	gender	NOUN
ijtc-1403	284	2	diversity	diversity	NOUN
ijtc-1403	284	3	has	have	VERB
ijtc-1403	284	4	a	a	DET
ijtc-1403	284	5	regression	regression	NOUN
ijtc-1403	284	6	coefficient	coefficient	NOUN
ijtc-1403	284	7	of	of	ADP
ijtc-1403	284	8	0.045	0.045	NUM
ijtc-1403	284	9	in	in	ADP
ijtc-1403	284	10	a	a	DET
ijtc-1403	284	11	positive	positive	ADJ
ijtc-1403	284	12	direction	direction	NOUN
ijtc-1403	284	13	and	and	CCONJ
ijtc-1403	284	14	a	a	DET
ijtc-1403	284	15	significance	significance	NOUN
ijtc-1403	284	16	of	of	ADP
ijtc-1403	284	17	0.010	0.010	NUM
ijtc-1403	284	18	<	<	NOUN
ijtc-1403	284	19	0.05	0.05	NUM
ijtc-1403	284	20	,	,	PUNCT
ijtc-1403	284	21	as	as	SCONJ
ijtc-1403	284	22	indicated	indicate	VERB
ijtc-1403	284	23	by	by	ADP
ijtc-1403	284	24	table	table	NOUN
ijtc-1403	284	25	11	11	NUM
ijtc-1403	284	26	.	.	PUNCT
ijtc-1403	285	1	nevertheless	nevertheless	ADV
ijtc-1403	285	2	,	,	PUNCT
ijtc-1403	285	3	the	the	DET
ijtc-1403	285	4	tax	tax	NOUN
ijtc-1403	285	5	aggressiveness	aggressiveness	NOUN
ijtc-1403	285	6	in	in	ADP
ijtc-1403	285	7	this	this	DET
ijtc-1403	285	8	study	study	NOUN
ijtc-1403	285	9	is	be	AUX
ijtc-1403	285	10	proxied	proxie	VERB
ijtc-1403	285	11	by	by	ADP
ijtc-1403	285	12	etr	etr	PROPN
ijtc-1403	285	13	,	,	PUNCT
ijtc-1403	285	14	and	and	CCONJ
ijtc-1403	285	15	the	the	DET
ijtc-1403	285	16	two	two	NUM
ijtc-1403	285	17	have	have	VERB
ijtc-1403	285	18	an	an	DET
ijtc-1403	285	19	inverse	inverse	NOUN
ijtc-1403	285	20	relationship	relationship	NOUN
ijtc-1403	285	21	:	:	PUNCT
ijtc-1403	285	22	the	the	DET
ijtc-1403	285	23	more	more	ADV
ijtc-1403	285	24	corporate	corporate	ADJ
ijtc-1403	285	25	tax	tax	NOUN
ijtc-1403	285	26	aggressiveness	aggressiveness	NOUN
ijtc-1403	285	27	,	,	PUNCT
ijtc-1403	285	28	the	the	PRON
ijtc-1403	285	29	lower	low	ADJ
ijtc-1403	285	30	the	the	DET
ijtc-1403	285	31	etr	etr	PROPN
ijtc-1403	285	32	.	.	PUNCT
ijtc-1403	286	1	in	in	ADP
ijtc-1403	286	2	conclusion	conclusion	NOUN
ijtc-1403	286	3	,	,	PUNCT
ijtc-1403	286	4	it	it	PRON
ijtc-1403	286	5	may	may	AUX
ijtc-1403	286	6	be	be	AUX
ijtc-1403	286	7	said	say	VERB
ijtc-1403	286	8	that	that	SCONJ
ijtc-1403	286	9	gender	gender	NOUN
ijtc-1403	286	10	diversity	diversity	NOUN
ijtc-1403	286	11	and	and	CCONJ
ijtc-1403	286	12	etr	etr	PROPN
ijtc-1403	286	13	have	have	VERB
ijtc-1403	286	14	a	a	DET
ijtc-1403	286	15	positive	positive	ADJ
ijtc-1403	286	16	association	association	NOUN
ijtc-1403	286	17	,	,	PUNCT
ijtc-1403	286	18	whereas	whereas	SCONJ
ijtc-1403	286	19	tax	tax	NOUN
ijtc-1403	286	20	aggressiveness	aggressiveness	NOUN
ijtc-1403	286	21	and	and	CCONJ
ijtc-1403	286	22	gender	gender	NOUN
ijtc-1403	286	23	diversity	diversity	NOUN
ijtc-1403	286	24	have	have	VERB
ijtc-1403	286	25	a	a	DET
ijtc-1403	286	26	negative	negative	ADJ
ijtc-1403	286	27	correlation	correlation	NOUN
ijtc-1403	286	28	.	.	PUNCT
ijtc-1403	287	1	the	the	DET
ijtc-1403	287	2	degree	degree	NOUN
ijtc-1403	287	3	of	of	ADP
ijtc-1403	287	4	corporate	corporate	ADJ
ijtc-1403	287	5	tax	tax	NOUN
ijtc-1403	287	6	aggressiveness	aggressiveness	NOUN
ijtc-1403	287	7	decreases	decrease	VERB
ijtc-1403	287	8	as	as	ADP
ijtc-1403	287	9	manufacturing	manufacturing	NOUN
ijtc-1403	287	10	companies	company	NOUN
ijtc-1403	287	11	'	'	PART
ijtc-1403	287	12	gender	gender	NOUN
ijtc-1403	287	13	diversity	diversity	NOUN
ijtc-1403	287	14	increases	increase	NOUN
ijtc-1403	287	15	.	.	PUNCT
ijtc-1403	288	1	since	since	SCONJ
ijtc-1403	288	2	this	this	DET
ijtc-1403	288	3	data	data	NOUN
ijtc-1403	288	4	confirms	confirm	VERB
ijtc-1403	288	5	the	the	DET
ijtc-1403	288	6	first	first	ADJ
ijtc-1403	288	7	premise	premise	NOUN
ijtc-1403	288	8	that	that	SCONJ
ijtc-1403	288	9	gender	gender	NOUN
ijtc-1403	288	10	diversity	diversity	NOUN
ijtc-1403	288	11	negatively	negatively	ADV
ijtc-1403	288	12	impacts	impact	VERB
ijtc-1403	288	13	corporate	corporate	ADJ
ijtc-1403	288	14	tax	tax	NOUN
ijtc-1403	288	15	aggressiveness	aggressiveness	NOUN
ijtc-1403	288	16	,	,	PUNCT
ijtc-1403	288	17	h1	h1	PROPN
ijtc-1403	288	18	is	be	AUX
ijtc-1403	288	19	accepted	accept	VERB
ijtc-1403	288	20	.	.	PUNCT
ijtc-1403	289	1	this	this	DET
ijtc-1403	289	2	study	study	NOUN
ijtc-1403	289	3	's	's	PART
ijtc-1403	289	4	results	result	NOUN
ijtc-1403	289	5	coincide	coincide	VERB
ijtc-1403	289	6	with	with	ADP
ijtc-1403	289	7	agency	agency	NOUN
ijtc-1403	289	8	theory	theory	NOUN
ijtc-1403	289	9	,	,	PUNCT
ijtc-1403	289	10	which	which	PRON
ijtc-1403	289	11	claims	claim	VERB
ijtc-1403	289	12	that	that	SCONJ
ijtc-1403	289	13	in	in	ADP
ijtc-1403	289	14	decision	decision	NOUN
ijtc-1403	289	15	-	-	PUNCT
ijtc-1403	289	16	making	making	NOUN
ijtc-1403	289	17	by	by	ADP
ijtc-1403	289	18	the	the	DET
ijtc-1403	289	19	agent	agent	NOUN
ijtc-1403	289	20	from	from	ADP
ijtc-1403	289	21	the	the	DET
ijtc-1403	289	22	principal	principal	NOUN
ijtc-1403	289	23	,	,	PUNCT
ijtc-1403	289	24	the	the	DET
ijtc-1403	289	25	agent	agent	NOUN
ijtc-1403	289	26	may	may	AUX
ijtc-1403	289	27	prioritize	prioritize	VERB
ijtc-1403	289	28	his	his	PRON
ijtc-1403	289	29	own	own	ADJ
ijtc-1403	289	30	goals	goal	NOUN
ijtc-1403	289	31	,	,	PUNCT
ijtc-1403	289	32	which	which	PRON
ijtc-1403	289	33	are	be	AUX
ijtc-1403	289	34	not	not	PART
ijtc-1403	289	35	in	in	ADP
ijtc-1403	289	36	accordance	accordance	NOUN
ijtc-1403	289	37	with	with	ADP
ijtc-1403	289	38	what	what	PRON
ijtc-1403	289	39	the	the	DET
ijtc-1403	289	40	principal	principal	NOUN
ijtc-1403	289	41	wants	want	VERB
ijtc-1403	289	42	.	.	PUNCT
ijtc-1403	290	1	differences	difference	NOUN
ijtc-1403	290	2	in	in	ADP
ijtc-1403	290	3	goals	goal	NOUN
ijtc-1403	290	4	will	will	AUX
ijtc-1403	290	5	cause	cause	VERB
ijtc-1403	290	6	agency	agency	NOUN
ijtc-1403	290	7	conflicts	conflict	NOUN
ijtc-1403	290	8	and	and	CCONJ
ijtc-1403	290	9	agency	agency	NOUN
ijtc-1403	290	10	costs	cost	NOUN
ijtc-1403	290	11	to	to	PART
ijtc-1403	290	12	be	be	AUX
ijtc-1403	290	13	more	more	ADV
ijtc-1403	290	14	pronounced	pronounced	ADJ
ijtc-1403	290	15	due	due	ADJ
ijtc-1403	290	16	to	to	ADP
ijtc-1403	290	17	greater	great	ADJ
ijtc-1403	290	18	information	information	NOUN
ijtc-1403	290	19	asymmetry	asymmetry	NOUN
ijtc-1403	290	20	.	.	PUNCT
ijtc-1403	291	1	several	several	ADJ
ijtc-1403	291	2	studies	study	NOUN
ijtc-1403	291	3	have	have	AUX
ijtc-1403	291	4	shown	show	VERB
ijtc-1403	291	5	that	that	SCONJ
ijtc-1403	291	6	gender	gender	NOUN
ijtc-1403	291	7	diversity	diversity	NOUN
ijtc-1403	291	8	will	will	AUX
ijtc-1403	291	9	improve	improve	VERB
ijtc-1403	291	10	the	the	DET
ijtc-1403	291	11	effectiveness	effectiveness	NOUN
ijtc-1403	291	12	of	of	ADP
ijtc-1403	291	13	supervision	supervision	NOUN
ijtc-1403	291	14	.	.	PUNCT
ijtc-1403	292	1	(	(	PUNCT
ijtc-1403	292	2	aurellia	aurellia	PROPN
ijtc-1403	292	3	&	&	CCONJ
ijtc-1403	292	4	sambuaga	sambuaga	NOUN
ijtc-1403	292	5	,	,	PUNCT
ijtc-1403	292	6	2022	2022	NUM
ijtc-1403	292	7	)	)	PUNCT
ijtc-1403	292	8	said	say	VERB
ijtc-1403	292	9	that	that	SCONJ
ijtc-1403	292	10	the	the	DET
ijtc-1403	292	11	presence	presence	NOUN
ijtc-1403	292	12	of	of	ADP
ijtc-1403	292	13	a	a	DET
ijtc-1403	292	14	female	female	ADJ
ijtc-1403	292	15	board	board	NOUN
ijtc-1403	292	16	will	will	AUX
ijtc-1403	292	17	optimize	optimize	VERB
ijtc-1403	292	18	the	the	DET
ijtc-1403	292	19	supervisory	supervisory	ADJ
ijtc-1403	292	20	function	function	NOUN
ijtc-1403	292	21	to	to	PART
ijtc-1403	292	22	ensure	ensure	VERB
ijtc-1403	292	23	that	that	SCONJ
ijtc-1403	292	24	the	the	DET
ijtc-1403	292	25	company	company	NOUN
ijtc-1403	292	26	has	have	VERB
ijtc-1403	292	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	292	28	gender	gender	NOUN
ijtc-1403	292	29	diversity	diversity	NOUN
ijtc-1403	292	30	,	,	PUNCT
ijtc-1403	292	31	corporate	corporate	ADJ
ijtc-1403	292	32	social	social	ADJ
ijtc-1403	292	33	responsibility	responsibility	NOUN
ijtc-1403	292	34	,	,	PUNCT
ijtc-1403	292	35	return	return	VERB
ijtc-1403	292	36	on	on	ADP
ijtc-1403	292	37	asset	asset	NOUN
ijtc-1403	292	38	,	,	PUNCT
ijtc-1403	292	39	and	and	CCONJ
ijtc-1403	292	40	leverage	leverage	NOUN
ijtc-1403	292	41	on	on	ADP
ijtc-1403	292	42	the	the	DET
ijtc-1403	292	43	corporate	corporate	ADJ
ijtc-1403	292	44	tax	tax	NOUN
ijtc-1403	292	45	aggressiveness	aggressiveness	NOUN
ijtc-1403	292	46	of	of	ADP
ijtc-1403	292	47	manufacturing	manufacturing	NOUN
ijtc-1403	292	48	companies	company	NOUN
ijtc-1403	292	49	in	in	ADP
ijtc-1403	292	50	indonesia	indonesia	PROPN
ijtc-1403	292	51	wulandari	wulandari	X
ijtc-1403	292	52	,	,	PUNCT
ijtc-1403	292	53	tjahjono	tjahjono	ADV
ijtc-1403	292	54	,	,	PUNCT
ijtc-1403	292	55	ismawati	ismawati	NOUN
ijtc-1403	292	56	,	,	PUNCT
ijtc-1403	292	57	and	and	CCONJ
ijtc-1403	292	58	mulyanah	mulyanah	PROPN
ijtc-1403	292	59	741	741	NUM
ijtc-1403	292	60	|	|	ADV
ijtc-1403	292	61	ilomata	ilomata	PROPN
ijtc-1403	292	62	international	international	ADJ
ijtc-1403	292	63	journal	journal	NOUN
ijtc-1403	292	64	of	of	ADP
ijtc-1403	292	65	tax	tax	PROPN
ijtc-1403	292	66	&	&	CCONJ
ijtc-1403	292	67	accounting	accounting	PROPN
ijtc-1403	292	68	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	292	69	complied	comply	VERB
ijtc-1403	292	70	with	with	ADP
ijtc-1403	292	71	applicable	applicable	ADJ
ijtc-1403	292	72	regulations	regulation	NOUN
ijtc-1403	292	73	and	and	CCONJ
ijtc-1403	292	74	is	be	AUX
ijtc-1403	292	75	cooperative	cooperative	ADJ
ijtc-1403	292	76	in	in	ADP
ijtc-1403	292	77	carrying	carry	VERB
ijtc-1403	292	78	out	out	ADP
ijtc-1403	292	79	its	its	PRON
ijtc-1403	292	80	obligations	obligation	NOUN
ijtc-1403	292	81	as	as	ADP
ijtc-1403	292	82	a	a	DET
ijtc-1403	292	83	taxpayer	taxpayer	NOUN
ijtc-1403	292	84	.	.	PUNCT
ijtc-1403	293	1	women	woman	NOUN
ijtc-1403	293	2	can	can	AUX
ijtc-1403	293	3	monitor	monitor	VERB
ijtc-1403	293	4	managerial	managerial	ADJ
ijtc-1403	293	5	performance	performance	NOUN
ijtc-1403	293	6	,	,	PUNCT
ijtc-1403	293	7	restrain	restrain	VERB
ijtc-1403	293	8	opportunistic	opportunistic	ADJ
ijtc-1403	293	9	behavior	behavior	NOUN
ijtc-1403	293	10	,	,	PUNCT
ijtc-1403	293	11	and	and	CCONJ
ijtc-1403	293	12	prevent	prevent	VERB
ijtc-1403	293	13	managers	manager	NOUN
ijtc-1403	293	14	from	from	ADP
ijtc-1403	293	15	avoiding	avoid	VERB
ijtc-1403	293	16	taxes	taxis	NOUN
ijtc-1403	293	17	to	to	PART
ijtc-1403	293	18	benefit	benefit	VERB
ijtc-1403	293	19	their	their	PRON
ijtc-1403	293	20	own	own	ADJ
ijtc-1403	293	21	interests	interest	NOUN
ijtc-1403	293	22	.	.	PUNCT
ijtc-1403	294	1	the	the	DET
ijtc-1403	294	2	results	result	NOUN
ijtc-1403	294	3	of	of	ADP
ijtc-1403	294	4	this	this	DET
ijtc-1403	294	5	study	study	NOUN
ijtc-1403	294	6	are	be	AUX
ijtc-1403	294	7	likewise	likewise	ADV
ijtc-1403	294	8	in	in	ADP
ijtc-1403	294	9	accord	accord	NOUN
ijtc-1403	294	10	with	with	ADP
ijtc-1403	294	11	the	the	DET
ijtc-1403	294	12	results	result	NOUN
ijtc-1403	294	13	of	of	ADP
ijtc-1403	294	14	the	the	DET
ijtc-1403	294	15	study	study	NOUN
ijtc-1403	294	16	by	by	ADP
ijtc-1403	294	17	(	(	PUNCT
ijtc-1403	294	18	ambarsari	ambarsari	PROPN
ijtc-1403	294	19	et	et	PROPN
ijtc-1403	294	20	al	al	PROPN
ijtc-1403	294	21	.	.	PROPN
ijtc-1403	294	22	,	,	PUNCT
ijtc-1403	294	23	2018	2018	NUM
ijtc-1403	294	24	)	)	PUNCT
ijtc-1403	294	25	,	,	PUNCT
ijtc-1403	294	26	which	which	PRON
ijtc-1403	294	27	claims	claim	VERB
ijtc-1403	294	28	that	that	SCONJ
ijtc-1403	294	29	tax	tax	NOUN
ijtc-1403	294	30	aggression	aggression	NOUN
ijtc-1403	294	31	is	be	AUX
ijtc-1403	294	32	negatively	negatively	ADV
ijtc-1403	294	33	impacted	impact	VERB
ijtc-1403	294	34	by	by	ADP
ijtc-1403	294	35	gender	gender	NOUN
ijtc-1403	294	36	diversity	diversity	NOUN
ijtc-1403	294	37	on	on	ADP
ijtc-1403	294	38	the	the	DET
ijtc-1403	294	39	board	board	NOUN
ijtc-1403	294	40	.	.	PUNCT
ijtc-1403	295	1	because	because	SCONJ
ijtc-1403	295	2	women	woman	NOUN
ijtc-1403	295	3	have	have	VERB
ijtc-1403	295	4	higher	high	ADJ
ijtc-1403	295	5	tax	tax	NOUN
ijtc-1403	295	6	compliance	compliance	NOUN
ijtc-1403	295	7	than	than	ADP
ijtc-1403	295	8	males	male	NOUN
ijtc-1403	295	9	,	,	PUNCT
ijtc-1403	295	10	this	this	PRON
ijtc-1403	295	11	demonstrates	demonstrate	VERB
ijtc-1403	295	12	how	how	SCONJ
ijtc-1403	295	13	having	have	VERB
ijtc-1403	295	14	women	woman	NOUN
ijtc-1403	295	15	on	on	ADP
ijtc-1403	295	16	the	the	DET
ijtc-1403	295	17	board	board	NOUN
ijtc-1403	295	18	might	might	AUX
ijtc-1403	295	19	minimize	minimize	VERB
ijtc-1403	295	20	tax	tax	NOUN
ijtc-1403	295	21	aggression	aggression	NOUN
ijtc-1403	295	22	.	.	PUNCT
ijtc-1403	296	1	the	the	DET
ijtc-1403	296	2	degree	degree	NOUN
ijtc-1403	296	3	of	of	ADP
ijtc-1403	296	4	tax	tax	NOUN
ijtc-1403	296	5	aggression	aggression	NOUN
ijtc-1403	296	6	that	that	PRON
ijtc-1403	296	7	the	the	DET
ijtc-1403	296	8	corporation	corporation	NOUN
ijtc-1403	296	9	engages	engage	VERB
ijtc-1403	296	10	in	in	ADP
ijtc-1403	296	11	decreases	decrease	NOUN
ijtc-1403	296	12	with	with	ADP
ijtc-1403	296	13	increasing	increase	VERB
ijtc-1403	296	14	gender	gender	NOUN
ijtc-1403	296	15	diversity	diversity	NOUN
ijtc-1403	296	16	.	.	PUNCT
ijtc-1403	297	1	the	the	DET
ijtc-1403	297	2	results	result	NOUN
ijtc-1403	297	3	of	of	ADP
ijtc-1403	297	4	research	research	NOUN
ijtc-1403	297	5	by	by	ADP
ijtc-1403	297	6	(	(	PUNCT
ijtc-1403	297	7	aurellia	aurellia	PROPN
ijtc-1403	297	8	&	&	CCONJ
ijtc-1403	297	9	sambuaga	sambuaga	NOUN
ijtc-1403	297	10	,	,	PUNCT
ijtc-1403	297	11	2022	2022	NUM
ijtc-1403	297	12	;	;	PUNCT
ijtc-1403	297	13	yuwono	yuwono	PROPN
ijtc-1403	297	14	&	&	CCONJ
ijtc-1403	297	15	fuad	fuad	PROPN
ijtc-1403	297	16	,	,	PUNCT
ijtc-1403	297	17	2019	2019	NUM
ijtc-1403	297	18	)	)	PUNCT
ijtc-1403	297	19	also	also	ADV
ijtc-1403	297	20	prove	prove	VERB
ijtc-1403	297	21	that	that	SCONJ
ijtc-1403	297	22	tax	tax	NOUN
ijtc-1403	297	23	aggression	aggression	NOUN
ijtc-1403	297	24	is	be	AUX
ijtc-1403	297	25	negatively	negatively	ADV
ijtc-1403	297	26	impacted	impact	VERB
ijtc-1403	297	27	by	by	ADP
ijtc-1403	297	28	gender	gender	NOUN
ijtc-1403	297	29	diversity	diversity	NOUN
ijtc-1403	297	30	.	.	PUNCT
ijtc-1403	298	1	female	female	ADJ
ijtc-1403	298	2	directors	director	NOUN
ijtc-1403	298	3	effectively	effectively	ADV
ijtc-1403	298	4	supervise	supervise	VERB
ijtc-1403	298	5	and	and	CCONJ
ijtc-1403	298	6	offer	offer	VERB
ijtc-1403	298	7	insight	insight	NOUN
ijtc-1403	298	8	into	into	ADP
ijtc-1403	298	9	board	board	NOUN
ijtc-1403	298	10	matters	matter	NOUN
ijtc-1403	298	11	.	.	PUNCT
ijtc-1403	299	1	they	they	PRON
ijtc-1403	299	2	tend	tend	VERB
ijtc-1403	299	3	to	to	PART
ijtc-1403	299	4	be	be	AUX
ijtc-1403	299	5	risk	risk	NOUN
ijtc-1403	299	6	-	-	PUNCT
ijtc-1403	299	7	averse	averse	ADJ
ijtc-1403	299	8	,	,	PUNCT
ijtc-1403	299	9	more	more	ADV
ijtc-1403	299	10	ethical	ethical	ADJ
ijtc-1403	299	11	,	,	PUNCT
ijtc-1403	299	12	and	and	CCONJ
ijtc-1403	299	13	more	more	ADV
ijtc-1403	299	14	independent	independent	ADJ
ijtc-1403	299	15	,	,	PUNCT
ijtc-1403	299	16	and	and	CCONJ
ijtc-1403	299	17	they	they	PRON
ijtc-1403	299	18	facilitate	facilitate	VERB
ijtc-1403	299	19	transparent	transparent	ADJ
ijtc-1403	299	20	decisions	decision	NOUN
ijtc-1403	299	21	,	,	PUNCT
ijtc-1403	299	22	thereby	thereby	ADV
ijtc-1403	299	23	increasing	increase	VERB
ijtc-1403	299	24	board	board	NOUN
ijtc-1403	299	25	trust	trust	NOUN
ijtc-1403	299	26	.	.	PUNCT
ijtc-1403	300	1	the	the	DET
ijtc-1403	300	2	effect	effect	NOUN
ijtc-1403	300	3	of	of	ADP
ijtc-1403	300	4	corporate	corporate	ADJ
ijtc-1403	300	5	social	social	ADJ
ijtc-1403	300	6	responsibility	responsibility	NOUN
ijtc-1403	300	7	on	on	ADP
ijtc-1403	300	8	tax	tax	NOUN
ijtc-1403	300	9	aggressiveness	aggressiveness	NOUN
ijtc-1403	300	10	this	this	DET
ijtc-1403	300	11	study	study	NOUN
ijtc-1403	300	12	looks	look	VERB
ijtc-1403	300	13	into	into	ADP
ijtc-1403	300	14	how	how	SCONJ
ijtc-1403	300	15	csr	csr	NOUN
ijtc-1403	300	16	affects	affect	VERB
ijtc-1403	300	17	tax	tax	NOUN
ijtc-1403	300	18	aggressiveness	aggressiveness	NOUN
ijtc-1403	300	19	.	.	PUNCT
ijtc-1403	301	1	csr	csr	PROPN
ijtc-1403	301	2	has	have	VERB
ijtc-1403	301	3	a	a	DET
ijtc-1403	301	4	regression	regression	NOUN
ijtc-1403	301	5	coefficient	coefficient	NOUN
ijtc-1403	301	6	of	of	ADP
ijtc-1403	301	7	0.040	0.040	NUM
ijtc-1403	301	8	in	in	ADP
ijtc-1403	301	9	the	the	DET
ijtc-1403	301	10	negative	negative	ADJ
ijtc-1403	301	11	direction	direction	NOUN
ijtc-1403	301	12	and	and	CCONJ
ijtc-1403	301	13	a	a	DET
ijtc-1403	301	14	significance	significance	NOUN
ijtc-1403	301	15	of	of	ADP
ijtc-1403	301	16	0.019	0.019	NUM
ijtc-1403	301	17	<	<	X
ijtc-1403	301	18	0.05	0.05	NUM
ijtc-1403	301	19	,	,	PUNCT
ijtc-1403	301	20	as	as	SCONJ
ijtc-1403	301	21	indicated	indicate	VERB
ijtc-1403	301	22	by	by	ADP
ijtc-1403	301	23	table	table	NOUN
ijtc-1403	301	24	11	11	NUM
ijtc-1403	301	25	.	.	PUNCT
ijtc-1403	302	1	nevertheless	nevertheless	ADV
ijtc-1403	302	2	,	,	PUNCT
ijtc-1403	302	3	in	in	ADP
ijtc-1403	302	4	this	this	DET
ijtc-1403	302	5	study	study	NOUN
ijtc-1403	302	6	,	,	PUNCT
ijtc-1403	302	7	tax	tax	NOUN
ijtc-1403	302	8	aggression	aggression	NOUN
ijtc-1403	302	9	is	be	AUX
ijtc-1403	302	10	represented	represent	VERB
ijtc-1403	302	11	by	by	ADP
ijtc-1403	302	12	etr	etr	PROPN
ijtc-1403	302	13	,	,	PUNCT
ijtc-1403	302	14	and	and	CCONJ
ijtc-1403	302	15	the	the	DET
ijtc-1403	302	16	two	two	NUM
ijtc-1403	302	17	are	be	AUX
ijtc-1403	302	18	inversely	inversely	ADV
ijtc-1403	302	19	correlated	correlate	VERB
ijtc-1403	302	20	:	:	PUNCT
ijtc-1403	302	21	the	the	DET
ijtc-1403	302	22	etr	etr	PROPN
ijtc-1403	302	23	decreases	decrease	VERB
ijtc-1403	302	24	with	with	ADP
ijtc-1403	302	25	increasing	increase	VERB
ijtc-1403	302	26	tax	tax	NOUN
ijtc-1403	302	27	aggression	aggression	NOUN
ijtc-1403	302	28	.	.	PUNCT
ijtc-1403	303	1	in	in	ADP
ijtc-1403	303	2	conclusion	conclusion	NOUN
ijtc-1403	303	3	,	,	PUNCT
ijtc-1403	303	4	it	it	PRON
ijtc-1403	303	5	may	may	AUX
ijtc-1403	303	6	be	be	AUX
ijtc-1403	303	7	said	say	VERB
ijtc-1403	303	8	that	that	SCONJ
ijtc-1403	303	9	csr	csr	NOUN
ijtc-1403	303	10	significantly	significantly	ADV
ijtc-1403	303	11	affects	affect	VERB
ijtc-1403	303	12	tax	tax	NOUN
ijtc-1403	303	13	aggressiveness	aggressiveness	NOUN
ijtc-1403	303	14	positively	positively	ADV
ijtc-1403	303	15	and	and	CCONJ
ijtc-1403	303	16	significantly	significantly	ADV
ijtc-1403	303	17	affects	affect	VERB
ijtc-1403	303	18	etr	etr	PROPN
ijtc-1403	303	19	negatively	negatively	ADV
ijtc-1403	303	20	.	.	PUNCT
ijtc-1403	304	1	a	a	DET
ijtc-1403	304	2	manufacturing	manufacture	VERB
ijtc-1403	304	3	company	company	NOUN
ijtc-1403	304	4	's	's	PART
ijtc-1403	304	5	tax	tax	NOUN
ijtc-1403	304	6	aggressiveness	aggressiveness	NOUN
ijtc-1403	304	7	increases	increase	VERB
ijtc-1403	304	8	with	with	ADP
ijtc-1403	304	9	its	its	PRON
ijtc-1403	304	10	amount	amount	NOUN
ijtc-1403	304	11	of	of	ADP
ijtc-1403	304	12	corporate	corporate	ADJ
ijtc-1403	304	13	social	social	ADJ
ijtc-1403	304	14	responsibility	responsibility	NOUN
ijtc-1403	304	15	.	.	PUNCT
ijtc-1403	305	1	since	since	SCONJ
ijtc-1403	305	2	these	these	DET
ijtc-1403	305	3	conclusions	conclusion	NOUN
ijtc-1403	305	4	support	support	VERB
ijtc-1403	305	5	the	the	DET
ijtc-1403	305	6	second	second	ADJ
ijtc-1403	305	7	hypothesis	hypothesis	NOUN
ijtc-1403	305	8	that	that	PRON
ijtc-1403	305	9	csr	csr	NOUN
ijtc-1403	305	10	positively	positively	ADV
ijtc-1403	305	11	affects	affect	VERB
ijtc-1403	305	12	corporate	corporate	ADJ
ijtc-1403	305	13	tax	tax	NOUN
ijtc-1403	305	14	aggressiveness	aggressiveness	NOUN
ijtc-1403	305	15	,	,	PUNCT
ijtc-1403	305	16	h2	h2	PROPN
ijtc-1403	305	17	is	be	AUX
ijtc-1403	305	18	accepted	accept	VERB
ijtc-1403	305	19	.	.	PUNCT
ijtc-1403	306	1	this	this	PRON
ijtc-1403	306	2	is	be	AUX
ijtc-1403	306	3	consistent	consistent	ADJ
ijtc-1403	306	4	with	with	ADP
ijtc-1403	306	5	the	the	DET
ijtc-1403	306	6	legitimacy	legitimacy	NOUN
ijtc-1403	306	7	and	and	CCONJ
ijtc-1403	306	8	stakeholder	stakeholder	NOUN
ijtc-1403	306	9	theories	theory	NOUN
ijtc-1403	306	10	,	,	PUNCT
ijtc-1403	306	11	which	which	PRON
ijtc-1403	306	12	explain	explain	VERB
ijtc-1403	306	13	that	that	SCONJ
ijtc-1403	306	14	firms	firm	NOUN
ijtc-1403	306	15	must	must	AUX
ijtc-1403	306	16	consider	consider	VERB
ijtc-1403	306	17	the	the	DET
ijtc-1403	306	18	satisfaction	satisfaction	NOUN
ijtc-1403	306	19	of	of	ADP
ijtc-1403	306	20	all	all	DET
ijtc-1403	306	21	parties	party	NOUN
ijtc-1403	306	22	in	in	ADP
ijtc-1403	306	23	carrying	carry	VERB
ijtc-1403	306	24	out	out	ADP
ijtc-1403	306	25	company	company	NOUN
ijtc-1403	306	26	activities	activity	NOUN
ijtc-1403	306	27	and	and	CCONJ
ijtc-1403	306	28	decision	decision	NOUN
ijtc-1403	306	29	-	-	PUNCT
ijtc-1403	306	30	making	making	NOUN
ijtc-1403	306	31	.	.	PUNCT
ijtc-1403	307	1	(	(	PUNCT
ijtc-1403	307	2	yunistiyani	yunistiyani	PROPN
ijtc-1403	307	3	&	&	CCONJ
ijtc-1403	307	4	tahar	tahar	PROPN
ijtc-1403	307	5	,	,	PUNCT
ijtc-1403	307	6	2017	2017	NUM
ijtc-1403	307	7	)	)	PUNCT
ijtc-1403	307	8	said	say	VERB
ijtc-1403	307	9	that	that	SCONJ
ijtc-1403	307	10	a	a	DET
ijtc-1403	307	11	company	company	NOUN
ijtc-1403	307	12	's	's	PART
ijtc-1403	307	13	degree	degree	NOUN
ijtc-1403	307	14	of	of	ADP
ijtc-1403	307	15	csr	csr	NOUN
ijtc-1403	307	16	disclosure	disclosure	NOUN
ijtc-1403	307	17	corresponds	correspond	VERB
ijtc-1403	307	18	to	to	ADP
ijtc-1403	307	19	its	its	PRON
ijtc-1403	307	20	level	level	NOUN
ijtc-1403	307	21	of	of	ADP
ijtc-1403	307	22	tax	tax	NOUN
ijtc-1403	307	23	aggression	aggression	NOUN
ijtc-1403	307	24	.	.	PUNCT
ijtc-1403	308	1	this	this	PRON
ijtc-1403	308	2	is	be	AUX
ijtc-1403	308	3	because	because	SCONJ
ijtc-1403	308	4	a	a	DET
ijtc-1403	308	5	company	company	NOUN
ijtc-1403	308	6	's	's	PART
ijtc-1403	308	7	csr	csr	NOUN
ijtc-1403	308	8	spending	spending	NOUN
ijtc-1403	308	9	may	may	AUX
ijtc-1403	308	10	be	be	AUX
ijtc-1403	308	11	written	write	VERB
ijtc-1403	308	12	off	off	ADP
ijtc-1403	308	13	as	as	ADP
ijtc-1403	308	14	costs	cost	NOUN
ijtc-1403	308	15	,	,	PUNCT
ijtc-1403	308	16	meaning	mean	VERB
ijtc-1403	308	17	that	that	SCONJ
ijtc-1403	308	18	many	many	ADJ
ijtc-1403	308	19	corporations	corporation	NOUN
ijtc-1403	308	20	engage	engage	VERB
ijtc-1403	308	21	in	in	ADP
ijtc-1403	308	22	csr	csr	NOUN
ijtc-1403	308	23	solely	solely	ADV
ijtc-1403	308	24	to	to	PART
ijtc-1403	308	25	lower	lower	VERB
ijtc-1403	308	26	their	their	PRON
ijtc-1403	308	27	gross	gross	ADJ
ijtc-1403	308	28	income	income	NOUN
ijtc-1403	308	29	.	.	PUNCT
ijtc-1403	309	1	furthermore	furthermore	ADV
ijtc-1403	309	2	,	,	PUNCT
ijtc-1403	309	3	businesses	business	NOUN
ijtc-1403	309	4	that	that	PRON
ijtc-1403	309	5	engage	engage	VERB
ijtc-1403	309	6	in	in	ADP
ijtc-1403	309	7	social	social	ADJ
ijtc-1403	309	8	responsibility	responsibility	NOUN
ijtc-1403	309	9	just	just	ADV
ijtc-1403	309	10	to	to	PART
ijtc-1403	309	11	project	project	VERB
ijtc-1403	309	12	a	a	DET
ijtc-1403	309	13	positive	positive	ADJ
ijtc-1403	309	14	image	image	NOUN
ijtc-1403	309	15	in	in	ADP
ijtc-1403	309	16	order	order	NOUN
ijtc-1403	309	17	to	to	PART
ijtc-1403	309	18	conceal	conceal	VERB
ijtc-1403	309	19	their	their	PRON
ijtc-1403	309	20	careless	careless	ADJ
ijtc-1403	309	21	behavior	behavior	NOUN
ijtc-1403	309	22	,	,	PUNCT
ijtc-1403	309	23	such	such	ADJ
ijtc-1403	309	24	as	as	ADP
ijtc-1403	309	25	tax	tax	NOUN
ijtc-1403	309	26	evasion	evasion	NOUN
ijtc-1403	309	27	(	(	PUNCT
ijtc-1403	309	28	pramita	pramita	PROPN
ijtc-1403	309	29	&	&	CCONJ
ijtc-1403	309	30	susanti	susanti	PROPN
ijtc-1403	309	31	,	,	PUNCT
ijtc-1403	309	32	2023	2023	NUM
ijtc-1403	309	33	)	)	PUNCT
ijtc-1403	309	34	.	.	PUNCT
ijtc-1403	310	1	the	the	DET
ijtc-1403	310	2	findings	finding	NOUN
ijtc-1403	310	3	of	of	ADP
ijtc-1403	310	4	this	this	DET
ijtc-1403	310	5	investigation	investigation	NOUN
ijtc-1403	310	6	are	be	AUX
ijtc-1403	310	7	consistent	consistent	ADJ
ijtc-1403	310	8	with	with	ADP
ijtc-1403	310	9	the	the	DET
ijtc-1403	310	10	findings	finding	NOUN
ijtc-1403	310	11	of	of	ADP
ijtc-1403	310	12	research	research	NOUN
ijtc-1403	310	13	by	by	ADP
ijtc-1403	310	14	(	(	PUNCT
ijtc-1403	310	15	septanta	septanta	NOUN
ijtc-1403	310	16	et	et	PROPN
ijtc-1403	310	17	al	al	PROPN
ijtc-1403	310	18	.	.	PROPN
ijtc-1403	310	19	,	,	PUNCT
ijtc-1403	310	20	2023	2023	NUM
ijtc-1403	310	21	;	;	PUNCT
ijtc-1403	310	22	yunistiyani	yunistiyani	PROPN
ijtc-1403	310	23	&	&	CCONJ
ijtc-1403	310	24	tahar	tahar	PROPN
ijtc-1403	310	25	,	,	PUNCT
ijtc-1403	310	26	2017	2017	NUM
ijtc-1403	310	27	)	)	PUNCT
ijtc-1403	310	28	.	.	PUNCT
ijtc-1403	311	1	it	it	PRON
ijtc-1403	311	2	claimed	claim	VERB
ijtc-1403	311	3	that	that	SCONJ
ijtc-1403	311	4	csr	csr	NOUN
ijtc-1403	311	5	positively	positively	ADV
ijtc-1403	311	6	impacts	impact	VERB
ijtc-1403	311	7	tax	tax	NOUN
ijtc-1403	311	8	aggressiveness	aggressiveness	NOUN
ijtc-1403	311	9	.	.	PUNCT
ijtc-1403	312	1	businesses	business	NOUN
ijtc-1403	312	2	complete	complete	VERB
ijtc-1403	312	3	their	their	PRON
ijtc-1403	312	4	csr	csr	NOUN
ijtc-1403	312	5	responsibilities	responsibility	NOUN
ijtc-1403	312	6	to	to	PART
ijtc-1403	312	7	improve	improve	VERB
ijtc-1403	312	8	their	their	PRON
ijtc-1403	312	9	public	public	ADJ
ijtc-1403	312	10	image	image	NOUN
ijtc-1403	312	11	and	and	CCONJ
ijtc-1403	312	12	garner	garner	NOUN
ijtc-1403	312	13	community	community	NOUN
ijtc-1403	312	14	support	support	NOUN
ijtc-1403	312	15	.	.	PUNCT
ijtc-1403	313	1	the	the	DET
ijtc-1403	313	2	degree	degree	NOUN
ijtc-1403	313	3	of	of	ADP
ijtc-1403	313	4	tax	tax	NOUN
ijtc-1403	313	5	aggression	aggression	NOUN
ijtc-1403	313	6	the	the	DET
ijtc-1403	313	7	business	business	NOUN
ijtc-1403	313	8	practices	practice	NOUN
ijtc-1403	313	9	increases	increase	VERB
ijtc-1403	313	10	with	with	ADP
ijtc-1403	313	11	the	the	DET
ijtc-1403	313	12	amount	amount	NOUN
ijtc-1403	313	13	of	of	ADP
ijtc-1403	313	14	csr	csr	NOUN
ijtc-1403	313	15	disclosure	disclosure	NOUN
ijtc-1403	313	16	.	.	PUNCT
ijtc-1403	314	1	the	the	DET
ijtc-1403	314	2	effect	effect	NOUN
ijtc-1403	314	3	of	of	ADP
ijtc-1403	314	4	return	return	NOUN
ijtc-1403	314	5	on	on	ADP
ijtc-1403	314	6	asset	asset	NOUN
ijtc-1403	314	7	on	on	ADP
ijtc-1403	314	8	tax	tax	NOUN
ijtc-1403	314	9	aggressiveness	aggressiveness	NOUN
ijtc-1403	314	10	this	this	DET
ijtc-1403	314	11	research	research	NOUN
ijtc-1403	314	12	looks	look	VERB
ijtc-1403	314	13	into	into	ADP
ijtc-1403	314	14	how	how	SCONJ
ijtc-1403	314	15	roa	roa	NOUN
ijtc-1403	314	16	affects	affect	VERB
ijtc-1403	314	17	tax	tax	NOUN
ijtc-1403	314	18	aggressiveness	aggressiveness	NOUN
ijtc-1403	314	19	.	.	PUNCT
ijtc-1403	315	1	roa	roa	PROPN
ijtc-1403	315	2	has	have	VERB
ijtc-1403	315	3	a	a	DET
ijtc-1403	315	4	regression	regression	NOUN
ijtc-1403	315	5	coefficient	coefficient	NOUN
ijtc-1403	315	6	of	of	ADP
ijtc-1403	315	7	-0.073	-0.073	PROPN
ijtc-1403	315	8	in	in	ADP
ijtc-1403	315	9	the	the	DET
ijtc-1403	315	10	negative	negative	ADJ
ijtc-1403	315	11	direction	direction	NOUN
ijtc-1403	315	12	and	and	CCONJ
ijtc-1403	315	13	a	a	DET
ijtc-1403	315	14	significance	significance	NOUN
ijtc-1403	315	15	of	of	ADP
ijtc-1403	315	16	0.014	0.014	NUM
ijtc-1403	315	17	<	<	NOUN
ijtc-1403	315	18	0.05	0.05	NUM
ijtc-1403	315	19	,	,	PUNCT
ijtc-1403	315	20	as	as	SCONJ
ijtc-1403	315	21	indicated	indicate	VERB
ijtc-1403	315	22	by	by	ADP
ijtc-1403	315	23	table	table	NOUN
ijtc-1403	315	24	11	11	NUM
ijtc-1403	315	25	.	.	PUNCT
ijtc-1403	316	1	still	still	ADV
ijtc-1403	316	2	,	,	PUNCT
ijtc-1403	316	3	etr	etr	PROPN
ijtc-1403	316	4	serves	serve	VERB
ijtc-1403	316	5	as	as	ADP
ijtc-1403	316	6	a	a	DET
ijtc-1403	316	7	proxy	proxy	NOUN
ijtc-1403	316	8	for	for	ADP
ijtc-1403	316	9	tax	tax	NOUN
ijtc-1403	316	10	aggression	aggression	NOUN
ijtc-1403	316	11	in	in	ADP
ijtc-1403	316	12	this	this	DET
ijtc-1403	316	13	study	study	NOUN
ijtc-1403	316	14	,	,	PUNCT
ijtc-1403	316	15	and	and	CCONJ
ijtc-1403	316	16	the	the	DET
ijtc-1403	316	17	two	two	NUM
ijtc-1403	316	18	are	be	AUX
ijtc-1403	316	19	inversely	inversely	ADV
ijtc-1403	316	20	correlated	correlate	VERB
ijtc-1403	316	21	:	:	PUNCT
ijtc-1403	316	22	the	the	PRON
ijtc-1403	316	23	greater	great	ADJ
ijtc-1403	316	24	the	the	DET
ijtc-1403	316	25	tax	tax	NOUN
ijtc-1403	316	26	aggressiveness	aggressiveness	NOUN
ijtc-1403	316	27	,	,	PUNCT
ijtc-1403	316	28	the	the	PRON
ijtc-1403	316	29	lower	low	ADJ
ijtc-1403	316	30	the	the	DET
ijtc-1403	316	31	etr	etr	PROPN
ijtc-1403	316	32	.	.	PUNCT
ijtc-1403	317	1	in	in	ADP
ijtc-1403	317	2	conclusion	conclusion	NOUN
ijtc-1403	317	3	,	,	PUNCT
ijtc-1403	317	4	it	it	PRON
ijtc-1403	317	5	may	may	AUX
ijtc-1403	317	6	be	be	AUX
ijtc-1403	317	7	said	say	VERB
ijtc-1403	317	8	that	that	SCONJ
ijtc-1403	317	9	roa	roa	PROPN
ijtc-1403	317	10	significantly	significantly	ADV
ijtc-1403	317	11	affects	affect	VERB
ijtc-1403	317	12	tax	tax	NOUN
ijtc-1403	317	13	aggressiveness	aggressiveness	NOUN
ijtc-1403	317	14	positively	positively	ADV
ijtc-1403	317	15	and	and	CCONJ
ijtc-1403	317	16	etr	etr	PROPN
ijtc-1403	317	17	negatively	negatively	ADV
ijtc-1403	317	18	.	.	PUNCT
ijtc-1403	318	1	corporate	corporate	ADJ
ijtc-1403	318	2	tax	tax	NOUN
ijtc-1403	318	3	aggressiveness	aggressiveness	NOUN
ijtc-1403	318	4	increases	increase	VERB
ijtc-1403	318	5	with	with	ADP
ijtc-1403	318	6	a	a	DET
ijtc-1403	318	7	manufacturing	manufacture	VERB
ijtc-1403	318	8	company	company	NOUN
ijtc-1403	318	9	's	's	PART
ijtc-1403	318	10	roa	roa	NOUN
ijtc-1403	318	11	.	.	PUNCT
ijtc-1403	319	1	since	since	SCONJ
ijtc-1403	319	2	these	these	DET
ijtc-1403	319	3	findings	finding	NOUN
ijtc-1403	319	4	support	support	VERB
ijtc-1403	319	5	the	the	DET
ijtc-1403	319	6	third	third	ADJ
ijtc-1403	319	7	hypothesis	hypothesis	NOUN
ijtc-1403	319	8	that	that	PRON
ijtc-1403	319	9	roa	roa	NOUN
ijtc-1403	319	10	positively	positively	ADV
ijtc-1403	319	11	affects	affect	VERB
ijtc-1403	319	12	corporate	corporate	ADJ
ijtc-1403	319	13	tax	tax	NOUN
ijtc-1403	319	14	aggressiveness	aggressiveness	NOUN
ijtc-1403	319	15	,	,	PUNCT
ijtc-1403	319	16	h3	h3	NOUN
ijtc-1403	319	17	is	be	AUX
ijtc-1403	319	18	accepted	accept	VERB
ijtc-1403	319	19	.	.	PUNCT
ijtc-1403	320	1	the	the	DET
ijtc-1403	320	2	findings	finding	NOUN
ijtc-1403	320	3	of	of	ADP
ijtc-1403	320	4	this	this	DET
ijtc-1403	320	5	investigation	investigation	NOUN
ijtc-1403	320	6	concur	concur	VERB
ijtc-1403	320	7	with	with	ADP
ijtc-1403	320	8	agency	agency	NOUN
ijtc-1403	320	9	theory	theory	NOUN
ijtc-1403	320	10	,	,	PUNCT
ijtc-1403	320	11	explaining	explain	VERB
ijtc-1403	320	12	that	that	SCONJ
ijtc-1403	320	13	each	each	DET
ijtc-1403	320	14	individual	individual	ADJ
ijtc-1403	320	15	acts	act	VERB
ijtc-1403	320	16	in	in	ADP
ijtc-1403	320	17	their	their	PRON
ijtc-1403	320	18	own	own	ADJ
ijtc-1403	320	19	interests	interest	NOUN
ijtc-1403	320	20	even	even	ADV
ijtc-1403	320	21	though	though	SCONJ
ijtc-1403	320	22	the	the	DET
ijtc-1403	320	23	principal	principal	NOUN
ijtc-1403	320	24	and	and	CCONJ
ijtc-1403	320	25	agent	agent	NOUN
ijtc-1403	320	26	have	have	VERB
ijtc-1403	320	27	the	the	DET
ijtc-1403	320	28	same	same	ADJ
ijtc-1403	320	29	desire	desire	NOUN
ijtc-1403	320	30	,	,	PUNCT
ijtc-1403	320	31	namely	namely	ADV
ijtc-1403	320	32	a	a	DET
ijtc-1403	320	33	high	high	ADJ
ijtc-1403	320	34	level	level	NOUN
ijtc-1403	320	35	of	of	ADP
ijtc-1403	320	36	roa	roa	PROPN
ijtc-1403	320	37	.	.	PUNCT
ijtc-1403	321	1	a	a	DET
ijtc-1403	321	2	high	high	ADJ
ijtc-1403	321	3	roa	roa	NOUN
ijtc-1403	321	4	can	can	AUX
ijtc-1403	321	5	indicate	indicate	VERB
ijtc-1403	321	6	strong	strong	ADJ
ijtc-1403	321	7	business	business	NOUN
ijtc-1403	321	8	performance	performance	NOUN
ijtc-1403	321	9	for	for	ADP
ijtc-1403	321	10	the	the	DET
ijtc-1403	321	11	agent	agent	NOUN
ijtc-1403	321	12	.	.	PUNCT
ijtc-1403	322	1	however	however	ADV
ijtc-1403	322	2	,	,	PUNCT
ijtc-1403	322	3	it	it	PRON
ijtc-1403	322	4	also	also	ADV
ijtc-1403	322	5	means	mean	VERB
ijtc-1403	322	6	that	that	SCONJ
ijtc-1403	322	7	the	the	DET
ijtc-1403	322	8	agent	agent	NOUN
ijtc-1403	322	9	must	must	AUX
ijtc-1403	322	10	pay	pay	VERB
ijtc-1403	322	11	a	a	DET
ijtc-1403	322	12	higher	high	ADJ
ijtc-1403	322	13	amount	amount	NOUN
ijtc-1403	322	14	of	of	ADP
ijtc-1403	322	15	tax	tax	NOUN
ijtc-1403	322	16	to	to	ADP
ijtc-1403	322	17	the	the	DET
ijtc-1403	322	18	principal	principal	NOUN
ijtc-1403	322	19	,	,	PUNCT
ijtc-1403	322	20	which	which	PRON
ijtc-1403	322	21	creates	create	VERB
ijtc-1403	322	22	agency	agency	NOUN
ijtc-1403	322	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	322	24	gender	gender	NOUN
ijtc-1403	322	25	diversity	diversity	NOUN
ijtc-1403	322	26	,	,	PUNCT
ijtc-1403	322	27	corporate	corporate	ADJ
ijtc-1403	322	28	social	social	ADJ
ijtc-1403	322	29	responsibility	responsibility	NOUN
ijtc-1403	322	30	,	,	PUNCT
ijtc-1403	322	31	return	return	VERB
ijtc-1403	322	32	on	on	ADP
ijtc-1403	322	33	asset	asset	NOUN
ijtc-1403	322	34	,	,	PUNCT
ijtc-1403	322	35	and	and	CCONJ
ijtc-1403	322	36	leverage	leverage	NOUN
ijtc-1403	322	37	on	on	ADP
ijtc-1403	322	38	the	the	DET
ijtc-1403	322	39	corporate	corporate	ADJ
ijtc-1403	322	40	tax	tax	NOUN
ijtc-1403	322	41	aggressiveness	aggressiveness	NOUN
ijtc-1403	322	42	of	of	ADP
ijtc-1403	322	43	manufacturing	manufacturing	NOUN
ijtc-1403	322	44	companies	company	NOUN
ijtc-1403	322	45	in	in	ADP
ijtc-1403	322	46	indonesia	indonesia	PROPN
ijtc-1403	322	47	wulandari	wulandari	X
ijtc-1403	322	48	,	,	PUNCT
ijtc-1403	322	49	tjahjono	tjahjono	ADV
ijtc-1403	322	50	,	,	PUNCT
ijtc-1403	322	51	ismawati	ismawati	NOUN
ijtc-1403	322	52	,	,	PUNCT
ijtc-1403	322	53	and	and	CCONJ
ijtc-1403	322	54	mulyanah	mulyanah	PROPN
ijtc-1403	322	55	742	742	NUM
ijtc-1403	322	56	|	|	CCONJ
ijtc-1403	322	57	ilomata	ilomata	PROPN
ijtc-1403	322	58	international	international	ADJ
ijtc-1403	322	59	journal	journal	NOUN
ijtc-1403	322	60	of	of	ADP
ijtc-1403	322	61	tax	tax	PROPN
ijtc-1403	322	62	&	&	CCONJ
ijtc-1403	322	63	accounting	account	VERB
ijtc-1403	322	64	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	322	65	conflicts	conflict	NOUN
ijtc-1403	322	66	because	because	SCONJ
ijtc-1403	322	67	the	the	DET
ijtc-1403	322	68	principal	principal	NOUN
ijtc-1403	322	69	and	and	CCONJ
ijtc-1403	322	70	the	the	DET
ijtc-1403	322	71	agent	agent	NOUN
ijtc-1403	322	72	have	have	VERB
ijtc-1403	322	73	different	different	ADJ
ijtc-1403	322	74	interests	interest	NOUN
ijtc-1403	322	75	.	.	PUNCT
ijtc-1403	323	1	on	on	ADP
ijtc-1403	323	2	the	the	DET
ijtc-1403	323	3	one	one	NUM
ijtc-1403	323	4	hand	hand	NOUN
ijtc-1403	323	5	,	,	PUNCT
ijtc-1403	323	6	the	the	PRON
ijtc-1403	323	7	higher	high	ADJ
ijtc-1403	323	8	the	the	DET
ijtc-1403	323	9	roa	roa	NOUN
ijtc-1403	323	10	,	,	PUNCT
ijtc-1403	323	11	the	the	DET
ijtc-1403	323	12	more	more	ADJ
ijtc-1403	323	13	tax	tax	NOUN
ijtc-1403	323	14	can	can	AUX
ijtc-1403	323	15	be	be	AUX
ijtc-1403	323	16	collected	collect	VERB
ijtc-1403	323	17	by	by	ADP
ijtc-1403	323	18	the	the	DET
ijtc-1403	323	19	principal	principal	NOUN
ijtc-1403	323	20	as	as	ADP
ijtc-1403	323	21	a	a	DET
ijtc-1403	323	22	tax	tax	NOUN
ijtc-1403	323	23	collector	collector	NOUN
ijtc-1403	323	24	.	.	PUNCT
ijtc-1403	324	1	taxes	taxis	NOUN
ijtc-1403	324	2	are	be	AUX
ijtc-1403	324	3	the	the	DET
ijtc-1403	324	4	principal	principal	NOUN
ijtc-1403	324	5	's	's	PART
ijtc-1403	324	6	primary	primary	ADJ
ijtc-1403	324	7	source	source	NOUN
ijtc-1403	324	8	of	of	ADP
ijtc-1403	324	9	revenue	revenue	NOUN
ijtc-1403	324	10	,	,	PUNCT
ijtc-1403	324	11	which	which	PRON
ijtc-1403	324	12	must	must	AUX
ijtc-1403	324	13	be	be	AUX
ijtc-1403	324	14	maximized	maximize	VERB
ijtc-1403	324	15	,	,	PUNCT
ijtc-1403	324	16	but	but	CCONJ
ijtc-1403	324	17	they	they	PRON
ijtc-1403	324	18	are	be	AUX
ijtc-1403	324	19	the	the	DET
ijtc-1403	324	20	agent	agent	NOUN
ijtc-1403	324	21	's	's	PART
ijtc-1403	324	22	burden	burden	NOUN
ijtc-1403	324	23	,	,	PUNCT
ijtc-1403	324	24	which	which	PRON
ijtc-1403	324	25	must	must	AUX
ijtc-1403	324	26	be	be	AUX
ijtc-1403	324	27	avoided	avoid	VERB
ijtc-1403	324	28	,	,	PUNCT
ijtc-1403	324	29	which	which	PRON
ijtc-1403	324	30	may	may	AUX
ijtc-1403	324	31	lead	lead	VERB
ijtc-1403	324	32	the	the	DET
ijtc-1403	324	33	agent	agent	NOUN
ijtc-1403	324	34	to	to	PART
ijtc-1403	324	35	behave	behave	VERB
ijtc-1403	324	36	in	in	ADP
ijtc-1403	324	37	an	an	DET
ijtc-1403	324	38	aggressive	aggressive	ADJ
ijtc-1403	324	39	tax	tax	NOUN
ijtc-1403	324	40	manner	manner	NOUN
ijtc-1403	324	41	.	.	PUNCT
ijtc-1403	325	1	the	the	DET
ijtc-1403	325	2	findings	finding	NOUN
ijtc-1403	325	3	of	of	ADP
ijtc-1403	325	4	this	this	DET
ijtc-1403	325	5	investigation	investigation	NOUN
ijtc-1403	325	6	are	be	AUX
ijtc-1403	325	7	consistent	consistent	ADJ
ijtc-1403	325	8	with	with	ADP
ijtc-1403	325	9	those	those	PRON
ijtc-1403	325	10	of	of	ADP
ijtc-1403	325	11	the	the	DET
ijtc-1403	325	12	study	study	NOUN
ijtc-1403	325	13	conducted	conduct	VERB
ijtc-1403	325	14	by	by	ADP
ijtc-1403	325	15	(	(	PUNCT
ijtc-1403	325	16	yauris	yauris	NOUN
ijtc-1403	325	17	&	&	CCONJ
ijtc-1403	325	18	agoes	agoe	NOUN
ijtc-1403	325	19	,	,	PUNCT
ijtc-1403	325	20	2019	2019	NUM
ijtc-1403	325	21	)	)	PUNCT
ijtc-1403	325	22	,	,	PUNCT
ijtc-1403	325	23	which	which	PRON
ijtc-1403	325	24	demonstrates	demonstrate	VERB
ijtc-1403	325	25	that	that	SCONJ
ijtc-1403	325	26	profitability	profitability	NOUN
ijtc-1403	325	27	significantly	significantly	ADV
ijtc-1403	325	28	impacts	impact	VERB
ijtc-1403	325	29	tax	tax	NOUN
ijtc-1403	325	30	aggressiveness	aggressiveness	NOUN
ijtc-1403	325	31	as	as	SCONJ
ijtc-1403	325	32	measured	measure	VERB
ijtc-1403	325	33	by	by	ADP
ijtc-1403	325	34	roa	roa	PROPN
ijtc-1403	325	35	.	.	PUNCT
ijtc-1403	326	1	since	since	SCONJ
ijtc-1403	326	2	a	a	DET
ijtc-1403	326	3	company	company	NOUN
ijtc-1403	326	4	's	's	PART
ijtc-1403	326	5	primary	primary	ADJ
ijtc-1403	326	6	objective	objective	NOUN
ijtc-1403	326	7	is	be	AUX
ijtc-1403	326	8	maximizing	maximize	VERB
ijtc-1403	326	9	profits	profit	NOUN
ijtc-1403	326	10	,	,	PUNCT
ijtc-1403	326	11	better	well	ADJ
ijtc-1403	326	12	profitability	profitability	NOUN
ijtc-1403	326	13	always	always	ADV
ijtc-1403	326	14	translates	translate	VERB
ijtc-1403	326	15	into	into	ADP
ijtc-1403	326	16	greater	great	ADJ
ijtc-1403	326	17	tax	tax	NOUN
ijtc-1403	326	18	aggression	aggression	NOUN
ijtc-1403	326	19	.	.	PUNCT
ijtc-1403	327	1	this	this	PRON
ijtc-1403	327	2	is	be	AUX
ijtc-1403	327	3	because	because	SCONJ
ijtc-1403	327	4	profitable	profitable	ADJ
ijtc-1403	327	5	corporations	corporation	NOUN
ijtc-1403	327	6	will	will	AUX
ijtc-1403	327	7	try	try	VERB
ijtc-1403	327	8	to	to	PART
ijtc-1403	327	9	minimize	minimize	VERB
ijtc-1403	327	10	their	their	PRON
ijtc-1403	327	11	tax	tax	NOUN
ijtc-1403	327	12	burden	burden	NOUN
ijtc-1403	327	13	since	since	SCONJ
ijtc-1403	327	14	it	it	PRON
ijtc-1403	327	15	can	can	AUX
ijtc-1403	327	16	potentially	potentially	ADV
ijtc-1403	327	17	lower	low	ADJ
ijtc-1403	327	18	earnings	earning	NOUN
ijtc-1403	327	19	.	.	PUNCT
ijtc-1403	328	1	profitable	profitable	ADJ
ijtc-1403	328	2	businesses	business	NOUN
ijtc-1403	328	3	can	can	AUX
ijtc-1403	328	4	better	well	ADV
ijtc-1403	328	5	allocate	allocate	VERB
ijtc-1403	328	6	their	their	PRON
ijtc-1403	328	7	resources	resource	NOUN
ijtc-1403	328	8	to	to	ADP
ijtc-1403	328	9	tax	tax	NOUN
ijtc-1403	328	10	planning	planning	NOUN
ijtc-1403	328	11	that	that	PRON
ijtc-1403	328	12	minimizes	minimize	VERB
ijtc-1403	328	13	their	their	PRON
ijtc-1403	328	14	tax	tax	NOUN
ijtc-1403	328	15	liability	liability	NOUN
ijtc-1403	328	16	,	,	PUNCT
ijtc-1403	328	17	leading	lead	VERB
ijtc-1403	328	18	to	to	ADP
ijtc-1403	328	19	a	a	DET
ijtc-1403	328	20	rise	rise	NOUN
ijtc-1403	328	21	in	in	ADP
ijtc-1403	328	22	tax	tax	NOUN
ijtc-1403	328	23	aggression	aggression	NOUN
ijtc-1403	328	24	.	.	PUNCT
ijtc-1403	329	1	research	research	NOUN
ijtc-1403	329	2	conducted	conduct	VERB
ijtc-1403	329	3	by	by	ADP
ijtc-1403	329	4	(	(	PUNCT
ijtc-1403	329	5	rahayu	rahayu	PROPN
ijtc-1403	329	6	&	&	CCONJ
ijtc-1403	329	7	wahjudi	wahjudi	NOUN
ijtc-1403	329	8	,	,	PUNCT
ijtc-1403	329	9	2021	2021	NUM
ijtc-1403	329	10	;	;	PUNCT
ijtc-1403	329	11	rahman	rahman	PROPN
ijtc-1403	329	12	,	,	PUNCT
ijtc-1403	329	13	2021	2021	NUM
ijtc-1403	329	14	)	)	PUNCT
ijtc-1403	329	15	also	also	ADV
ijtc-1403	329	16	shows	show	VERB
ijtc-1403	329	17	that	that	SCONJ
ijtc-1403	329	18	profitability	profitability	NOUN
ijtc-1403	329	19	proxied	proxie	VERB
ijtc-1403	329	20	by	by	ADP
ijtc-1403	329	21	roa	roa	NOUN
ijtc-1403	329	22	positively	positively	ADV
ijtc-1403	329	23	affects	affect	VERB
ijtc-1403	329	24	tax	tax	NOUN
ijtc-1403	329	25	aggressiveness	aggressiveness	NOUN
ijtc-1403	329	26	.	.	PUNCT
ijtc-1403	330	1	the	the	DET
ijtc-1403	330	2	effect	effect	NOUN
ijtc-1403	330	3	of	of	ADP
ijtc-1403	330	4	leverage	leverage	NOUN
ijtc-1403	330	5	on	on	ADP
ijtc-1403	330	6	tax	tax	NOUN
ijtc-1403	330	7	aggressiveness	aggressiveness	NOUN
ijtc-1403	330	8	this	this	DET
ijtc-1403	330	9	study	study	NOUN
ijtc-1403	330	10	looks	look	VERB
ijtc-1403	330	11	into	into	ADP
ijtc-1403	330	12	how	how	SCONJ
ijtc-1403	330	13	leverage	leverage	NOUN
ijtc-1403	330	14	affects	affect	VERB
ijtc-1403	330	15	tax	tax	NOUN
ijtc-1403	330	16	aggressiveness	aggressiveness	NOUN
ijtc-1403	330	17	.	.	PUNCT
ijtc-1403	331	1	leverage	leverage	NOUN
ijtc-1403	331	2	has	have	VERB
ijtc-1403	331	3	a	a	DET
ijtc-1403	331	4	regression	regression	NOUN
ijtc-1403	331	5	coefficient	coefficient	NOUN
ijtc-1403	331	6	of	of	ADP
ijtc-1403	331	7	0.073	0.073	NUM
ijtc-1403	331	8	in	in	ADP
ijtc-1403	331	9	a	a	DET
ijtc-1403	331	10	positive	positive	ADJ
ijtc-1403	331	11	direction	direction	NOUN
ijtc-1403	331	12	and	and	CCONJ
ijtc-1403	331	13	a	a	DET
ijtc-1403	331	14	significance	significance	NOUN
ijtc-1403	331	15	of	of	ADP
ijtc-1403	331	16	0.000	0.000	NUM
ijtc-1403	331	17	<	<	NOUN
ijtc-1403	331	18	0.05	0.05	NUM
ijtc-1403	331	19	,	,	PUNCT
ijtc-1403	331	20	as	as	SCONJ
ijtc-1403	331	21	indicated	indicate	VERB
ijtc-1403	331	22	by	by	ADP
ijtc-1403	331	23	table	table	NOUN
ijtc-1403	331	24	11	11	NUM
ijtc-1403	331	25	.	.	PUNCT
ijtc-1403	332	1	nevertheless	nevertheless	ADV
ijtc-1403	332	2	,	,	PUNCT
ijtc-1403	332	3	the	the	DET
ijtc-1403	332	4	tax	tax	NOUN
ijtc-1403	332	5	aggressiveness	aggressiveness	NOUN
ijtc-1403	332	6	in	in	ADP
ijtc-1403	332	7	this	this	DET
ijtc-1403	332	8	study	study	NOUN
ijtc-1403	332	9	is	be	AUX
ijtc-1403	332	10	proxied	proxie	VERB
ijtc-1403	332	11	by	by	ADP
ijtc-1403	332	12	etr	etr	PROPN
ijtc-1403	332	13	,	,	PUNCT
ijtc-1403	332	14	and	and	CCONJ
ijtc-1403	332	15	the	the	DET
ijtc-1403	332	16	two	two	NUM
ijtc-1403	332	17	have	have	VERB
ijtc-1403	332	18	an	an	DET
ijtc-1403	332	19	inverse	inverse	NOUN
ijtc-1403	332	20	relationship	relationship	NOUN
ijtc-1403	332	21	:	:	PUNCT
ijtc-1403	332	22	the	the	DET
ijtc-1403	332	23	more	more	ADV
ijtc-1403	332	24	corporate	corporate	ADJ
ijtc-1403	332	25	tax	tax	NOUN
ijtc-1403	332	26	aggressiveness	aggressiveness	NOUN
ijtc-1403	332	27	,	,	PUNCT
ijtc-1403	332	28	the	the	PRON
ijtc-1403	332	29	lower	low	ADJ
ijtc-1403	332	30	the	the	DET
ijtc-1403	332	31	etr	etr	PROPN
ijtc-1403	332	32	.	.	PUNCT
ijtc-1403	333	1	in	in	ADP
ijtc-1403	333	2	conclusion	conclusion	NOUN
ijtc-1403	333	3	,	,	PUNCT
ijtc-1403	333	4	it	it	PRON
ijtc-1403	333	5	may	may	AUX
ijtc-1403	333	6	be	be	AUX
ijtc-1403	333	7	said	say	VERB
ijtc-1403	333	8	that	that	SCONJ
ijtc-1403	333	9	there	there	PRON
ijtc-1403	333	10	is	be	VERB
ijtc-1403	333	11	a	a	DET
ijtc-1403	333	12	significant	significant	ADJ
ijtc-1403	333	13	negative	negative	ADJ
ijtc-1403	333	14	effect	effect	NOUN
ijtc-1403	333	15	between	between	ADP
ijtc-1403	333	16	tax	tax	NOUN
ijtc-1403	333	17	aggressiveness	aggressiveness	NOUN
ijtc-1403	333	18	and	and	CCONJ
ijtc-1403	333	19	leverage	leverage	NOUN
ijtc-1403	333	20	and	and	CCONJ
ijtc-1403	333	21	a	a	DET
ijtc-1403	333	22	significant	significant	ADJ
ijtc-1403	333	23	positive	positive	ADJ
ijtc-1403	333	24	effect	effect	NOUN
ijtc-1403	333	25	between	between	ADP
ijtc-1403	333	26	leverage	leverage	NOUN
ijtc-1403	333	27	and	and	CCONJ
ijtc-1403	333	28	etr	etr	PROPN
ijtc-1403	333	29	.	.	PUNCT
ijtc-1403	334	1	the	the	DET
ijtc-1403	334	2	corporate	corporate	ADJ
ijtc-1403	334	3	tax	tax	NOUN
ijtc-1403	334	4	aggressiveness	aggressiveness	NOUN
ijtc-1403	334	5	of	of	ADP
ijtc-1403	334	6	a	a	DET
ijtc-1403	334	7	manufacturing	manufacture	VERB
ijtc-1403	334	8	corporation	corporation	NOUN
ijtc-1403	334	9	decreases	decrease	VERB
ijtc-1403	334	10	as	as	ADP
ijtc-1403	334	11	its	its	PRON
ijtc-1403	334	12	leverage	leverage	NOUN
ijtc-1403	334	13	increases	increase	VERB
ijtc-1403	334	14	.	.	PUNCT
ijtc-1403	335	1	since	since	SCONJ
ijtc-1403	335	2	these	these	DET
ijtc-1403	335	3	findings	finding	NOUN
ijtc-1403	335	4	support	support	VERB
ijtc-1403	335	5	the	the	DET
ijtc-1403	335	6	fourth	fourth	ADJ
ijtc-1403	335	7	hypothesis	hypothesis	NOUN
ijtc-1403	335	8	that	that	PRON
ijtc-1403	335	9	leverage	leverage	NOUN
ijtc-1403	335	10	negatively	negatively	ADV
ijtc-1403	335	11	affects	affect	VERB
ijtc-1403	335	12	corporate	corporate	ADJ
ijtc-1403	335	13	tax	tax	NOUN
ijtc-1403	335	14	aggressiveness	aggressiveness	NOUN
ijtc-1403	335	15	,	,	PUNCT
ijtc-1403	335	16	h4	h4	PROPN
ijtc-1403	335	17	is	be	AUX
ijtc-1403	335	18	accepted	accept	VERB
ijtc-1403	335	19	.	.	PUNCT
ijtc-1403	336	1	the	the	DET
ijtc-1403	336	2	findings	finding	NOUN
ijtc-1403	336	3	of	of	ADP
ijtc-1403	336	4	this	this	DET
ijtc-1403	336	5	study	study	NOUN
ijtc-1403	336	6	support	support	VERB
ijtc-1403	336	7	the	the	DET
ijtc-1403	336	8	agency	agency	NOUN
ijtc-1403	336	9	theory	theory	NOUN
ijtc-1403	336	10	,	,	PUNCT
ijtc-1403	336	11	which	which	PRON
ijtc-1403	336	12	states	state	VERB
ijtc-1403	336	13	that	that	SCONJ
ijtc-1403	336	14	there	there	PRON
ijtc-1403	336	15	may	may	AUX
ijtc-1403	336	16	be	be	AUX
ijtc-1403	336	17	a	a	DET
ijtc-1403	336	18	conflict	conflict	NOUN
ijtc-1403	336	19	of	of	ADP
ijtc-1403	336	20	interest	interest	NOUN
ijtc-1403	336	21	between	between	ADP
ijtc-1403	336	22	the	the	DET
ijtc-1403	336	23	principal	principal	NOUN
ijtc-1403	336	24	and	and	CCONJ
ijtc-1403	336	25	the	the	DET
ijtc-1403	336	26	agent	agent	NOUN
ijtc-1403	336	27	due	due	ADP
ijtc-1403	336	28	to	to	ADP
ijtc-1403	336	29	the	the	DET
ijtc-1403	336	30	funding	funding	NOUN
ijtc-1403	336	31	structure	structure	NOUN
ijtc-1403	336	32	.	.	PUNCT
ijtc-1403	337	1	the	the	DET
ijtc-1403	337	2	agent	agent	NOUN
ijtc-1403	337	3	needs	need	VERB
ijtc-1403	337	4	to	to	PART
ijtc-1403	337	5	find	find	VERB
ijtc-1403	337	6	alternative	alternative	ADJ
ijtc-1403	337	7	sources	source	NOUN
ijtc-1403	337	8	of	of	ADP
ijtc-1403	337	9	money	money	NOUN
ijtc-1403	337	10	,	,	PUNCT
ijtc-1403	337	11	such	such	ADJ
ijtc-1403	337	12	as	as	ADP
ijtc-1403	337	13	loans	loan	NOUN
ijtc-1403	337	14	,	,	PUNCT
ijtc-1403	337	15	to	to	PART
ijtc-1403	337	16	make	make	VERB
ijtc-1403	337	17	up	up	ADP
ijtc-1403	337	18	the	the	DET
ijtc-1403	337	19	difference	difference	NOUN
ijtc-1403	337	20	if	if	SCONJ
ijtc-1403	337	21	the	the	DET
ijtc-1403	337	22	principal	principal	NOUN
ijtc-1403	337	23	refuses	refuse	VERB
ijtc-1403	337	24	to	to	PART
ijtc-1403	337	25	accept	accept	VERB
ijtc-1403	337	26	further	further	ADJ
ijtc-1403	337	27	cash	cash	NOUN
ijtc-1403	337	28	for	for	ADP
ijtc-1403	337	29	the	the	DET
ijtc-1403	337	30	business	business	NOUN
ijtc-1403	337	31	's	's	PART
ijtc-1403	337	32	operating	operating	NOUN
ijtc-1403	337	33	expenses	expense	NOUN
ijtc-1403	337	34	.	.	PUNCT
ijtc-1403	338	1	a	a	DET
ijtc-1403	338	2	high	high	ADJ
ijtc-1403	338	3	leverage	leverage	NOUN
ijtc-1403	338	4	value	value	NOUN
ijtc-1403	338	5	indicates	indicate	VERB
ijtc-1403	338	6	that	that	SCONJ
ijtc-1403	338	7	the	the	DET
ijtc-1403	338	8	company	company	NOUN
ijtc-1403	338	9	is	be	AUX
ijtc-1403	338	10	borrowing	borrow	VERB
ijtc-1403	338	11	more	more	ADV
ijtc-1403	338	12	and	and	CCONJ
ijtc-1403	338	13	incurring	incur	VERB
ijtc-1403	338	14	greater	great	ADJ
ijtc-1403	338	15	interest	interest	NOUN
ijtc-1403	338	16	expenses	expense	NOUN
ijtc-1403	338	17	so	so	SCONJ
ijtc-1403	338	18	that	that	SCONJ
ijtc-1403	338	19	the	the	DET
ijtc-1403	338	20	amount	amount	NOUN
ijtc-1403	338	21	of	of	ADP
ijtc-1403	338	22	company	company	NOUN
ijtc-1403	338	23	profit	profit	NOUN
ijtc-1403	338	24	borne	borne	NOUN
ijtc-1403	338	25	will	will	AUX
ijtc-1403	338	26	decrease	decrease	VERB
ijtc-1403	338	27	.	.	PUNCT
ijtc-1403	339	1	the	the	DET
ijtc-1403	339	2	decrease	decrease	NOUN
ijtc-1403	339	3	in	in	ADP
ijtc-1403	339	4	company	company	NOUN
ijtc-1403	339	5	profit	profit	NOUN
ijtc-1403	339	6	will	will	AUX
ijtc-1403	339	7	also	also	ADV
ijtc-1403	339	8	decrease	decrease	VERB
ijtc-1403	339	9	the	the	DET
ijtc-1403	339	10	company	company	NOUN
ijtc-1403	339	11	's	's	PART
ijtc-1403	339	12	share	share	NOUN
ijtc-1403	339	13	of	of	ADP
ijtc-1403	339	14	the	the	DET
ijtc-1403	339	15	tax	tax	NOUN
ijtc-1403	339	16	burden	burden	NOUN
ijtc-1403	339	17	.	.	PUNCT
ijtc-1403	340	1	the	the	DET
ijtc-1403	340	2	tax	tax	NOUN
ijtc-1403	340	3	burden	burden	NOUN
ijtc-1403	340	4	and	and	CCONJ
ijtc-1403	340	5	the	the	DET
ijtc-1403	340	6	degree	degree	NOUN
ijtc-1403	340	7	of	of	ADP
ijtc-1403	340	8	tax	tax	NOUN
ijtc-1403	340	9	aggressiveness	aggressiveness	NOUN
ijtc-1403	340	10	displayed	display	VERB
ijtc-1403	340	11	by	by	ADP
ijtc-1403	340	12	the	the	DET
ijtc-1403	340	13	corporation	corporation	NOUN
ijtc-1403	340	14	will	will	AUX
ijtc-1403	340	15	both	both	PRON
ijtc-1403	340	16	decline	decline	VERB
ijtc-1403	340	17	with	with	ADP
ijtc-1403	340	18	increasing	increase	VERB
ijtc-1403	340	19	debt	debt	NOUN
ijtc-1403	340	20	levels	level	NOUN
ijtc-1403	340	21	.	.	PUNCT
ijtc-1403	341	1	the	the	DET
ijtc-1403	341	2	findings	finding	NOUN
ijtc-1403	341	3	of	of	ADP
ijtc-1403	341	4	this	this	DET
ijtc-1403	341	5	investigation	investigation	NOUN
ijtc-1403	341	6	are	be	AUX
ijtc-1403	341	7	consistent	consistent	ADJ
ijtc-1403	341	8	with	with	ADP
ijtc-1403	341	9	those	those	PRON
ijtc-1403	341	10	of	of	ADP
ijtc-1403	341	11	(	(	PUNCT
ijtc-1403	341	12	kusuma	kusuma	PROPN
ijtc-1403	341	13	&	&	CCONJ
ijtc-1403	341	14	maryono	maryono	PROPN
ijtc-1403	341	15	,	,	PUNCT
ijtc-1403	341	16	2022	2022	NUM
ijtc-1403	341	17	)	)	PUNCT
ijtc-1403	341	18	study	study	NOUN
ijtc-1403	341	19	,	,	PUNCT
ijtc-1403	341	20	it	it	PRON
ijtc-1403	341	21	declared	declare	VERB
ijtc-1403	341	22	that	that	SCONJ
ijtc-1403	341	23	leverage	leverage	NOUN
ijtc-1403	341	24	significantly	significantly	ADV
ijtc-1403	341	25	reduces	reduce	VERB
ijtc-1403	341	26	tax	tax	NOUN
ijtc-1403	341	27	aggression	aggression	NOUN
ijtc-1403	341	28	.	.	PUNCT
ijtc-1403	342	1	the	the	DET
ijtc-1403	342	2	degree	degree	NOUN
ijtc-1403	342	3	of	of	ADP
ijtc-1403	342	4	tax	tax	NOUN
ijtc-1403	342	5	aggression	aggression	NOUN
ijtc-1403	342	6	that	that	PRON
ijtc-1403	342	7	a	a	DET
ijtc-1403	342	8	corporation	corporation	NOUN
ijtc-1403	342	9	engages	engage	VERB
ijtc-1403	342	10	in	in	ADP
ijtc-1403	342	11	decreases	decrease	NOUN
ijtc-1403	342	12	with	with	ADP
ijtc-1403	342	13	increasing	increase	VERB
ijtc-1403	342	14	leverage	leverage	NOUN
ijtc-1403	342	15	.	.	PUNCT
ijtc-1403	343	1	the	the	DET
ijtc-1403	343	2	results	result	NOUN
ijtc-1403	343	3	of	of	ADP
ijtc-1403	343	4	research	research	NOUN
ijtc-1403	343	5	by	by	ADP
ijtc-1403	343	6	(	(	PUNCT
ijtc-1403	343	7	nugraha	nugraha	NOUN
ijtc-1403	343	8	&	&	CCONJ
ijtc-1403	343	9	meiranto	meiranto	PROPN
ijtc-1403	343	10	,	,	PUNCT
ijtc-1403	343	11	2015	2015	NUM
ijtc-1403	343	12	;	;	PUNCT
ijtc-1403	343	13	septiani	septiani	PROPN
ijtc-1403	343	14	&	&	CCONJ
ijtc-1403	343	15	muid	muid	PROPN
ijtc-1403	343	16	,	,	PUNCT
ijtc-1403	343	17	2019	2019	NUM
ijtc-1403	343	18	)	)	PUNCT
ijtc-1403	343	19	also	also	ADV
ijtc-1403	343	20	prove	prove	VERB
ijtc-1403	343	21	the	the	DET
ijtc-1403	343	22	same	same	ADJ
ijtc-1403	343	23	thing	thing	NOUN
ijtc-1403	343	24	that	that	PRON
ijtc-1403	343	25	leverage	leverage	NOUN
ijtc-1403	343	26	negatively	negatively	ADV
ijtc-1403	343	27	affects	affect	VERB
ijtc-1403	343	28	tax	tax	NOUN
ijtc-1403	343	29	aggressiveness	aggressiveness	NOUN
ijtc-1403	343	30	.	.	PUNCT
ijtc-1403	344	1	this	this	DET
ijtc-1403	344	2	research	research	NOUN
ijtc-1403	344	3	has	have	VERB
ijtc-1403	344	4	both	both	CCONJ
ijtc-1403	344	5	theoretical	theoretical	ADJ
ijtc-1403	344	6	and	and	CCONJ
ijtc-1403	344	7	practical	practical	ADJ
ijtc-1403	344	8	ramifications	ramification	NOUN
ijtc-1403	344	9	.	.	PUNCT
ijtc-1403	345	1	its	its	PRON
ijtc-1403	345	2	evolution	evolution	NOUN
ijtc-1403	345	3	of	of	ADP
ijtc-1403	345	4	conceptions	conception	NOUN
ijtc-1403	345	5	of	of	ADP
ijtc-1403	345	6	teaching	teaching	NOUN
ijtc-1403	345	7	and	and	CCONJ
ijtc-1403	345	8	learning	learning	NOUN
ijtc-1403	345	9	has	have	VERB
ijtc-1403	345	10	theoretical	theoretical	ADJ
ijtc-1403	345	11	ramifications	ramification	NOUN
ijtc-1403	345	12	.	.	PUNCT
ijtc-1403	346	1	the	the	DET
ijtc-1403	346	2	study	study	NOUN
ijtc-1403	346	3	's	's	PART
ijtc-1403	346	4	findings	finding	NOUN
ijtc-1403	346	5	are	be	AUX
ijtc-1403	346	6	anticipated	anticipate	VERB
ijtc-1403	346	7	to	to	PART
ijtc-1403	346	8	be	be	AUX
ijtc-1403	346	9	incorporated	incorporate	VERB
ijtc-1403	346	10	into	into	ADP
ijtc-1403	346	11	future	future	ADJ
ijtc-1403	346	12	research	research	NOUN
ijtc-1403	346	13	on	on	ADP
ijtc-1403	346	14	the	the	DET
ijtc-1403	346	15	effects	effect	NOUN
ijtc-1403	346	16	of	of	ADP
ijtc-1403	346	17	gender	gender	NOUN
ijtc-1403	346	18	diversity	diversity	NOUN
ijtc-1403	346	19	,	,	PUNCT
ijtc-1403	346	20	leverage	leverage	NOUN
ijtc-1403	346	21	,	,	PUNCT
ijtc-1403	346	22	csr	csr	NOUN
ijtc-1403	346	23	,	,	PUNCT
ijtc-1403	346	24	and	and	CCONJ
ijtc-1403	346	25	roa	roa	NOUN
ijtc-1403	346	26	on	on	ADP
ijtc-1403	346	27	tax	tax	NOUN
ijtc-1403	346	28	aggression	aggression	NOUN
ijtc-1403	346	29	.	.	PUNCT
ijtc-1403	347	1	they	they	PRON
ijtc-1403	347	2	may	may	AUX
ijtc-1403	347	3	also	also	ADV
ijtc-1403	347	4	serve	serve	VERB
ijtc-1403	347	5	as	as	ADP
ijtc-1403	347	6	a	a	DET
ijtc-1403	347	7	reference	reference	NOUN
ijtc-1403	347	8	for	for	ADP
ijtc-1403	347	9	supplementary	supplementary	ADJ
ijtc-1403	347	10	literature	literature	NOUN
ijtc-1403	347	11	that	that	PRON
ijtc-1403	347	12	offers	offer	VERB
ijtc-1403	347	13	theoretical	theoretical	ADJ
ijtc-1403	347	14	knowledge	knowledge	NOUN
ijtc-1403	347	15	and	and	CCONJ
ijtc-1403	347	16	comprehension	comprehension	NOUN
ijtc-1403	347	17	.	.	PUNCT
ijtc-1403	348	1	educators	educator	NOUN
ijtc-1403	348	2	created	create	VERB
ijtc-1403	348	3	the	the	DET
ijtc-1403	348	4	researchers	researcher	NOUN
ijtc-1403	348	5	'	'	PART
ijtc-1403	348	6	practical	practical	ADJ
ijtc-1403	348	7	implications	implication	NOUN
ijtc-1403	348	8	as	as	ADP
ijtc-1403	348	9	learning	learn	VERB
ijtc-1403	348	10	models	model	NOUN
ijtc-1403	348	11	.	.	PUNCT
ijtc-1403	349	1	this	this	DET
ijtc-1403	349	2	study	study	NOUN
ijtc-1403	349	3	aimed	aim	VERB
ijtc-1403	349	4	to	to	PART
ijtc-1403	349	5	extend	extend	VERB
ijtc-1403	349	6	understanding	understanding	NOUN
ijtc-1403	349	7	of	of	ADP
ijtc-1403	349	8	the	the	DET
ijtc-1403	349	9	variables	variable	NOUN
ijtc-1403	349	10	influencing	influence	VERB
ijtc-1403	349	11	tax	tax	NOUN
ijtc-1403	349	12	aggression	aggression	NOUN
ijtc-1403	349	13	by	by	ADP
ijtc-1403	349	14	putting	put	VERB
ijtc-1403	349	15	the	the	DET
ijtc-1403	349	16	knowledge	knowledge	NOUN
ijtc-1403	349	17	learned	learn	VERB
ijtc-1403	349	18	during	during	ADP
ijtc-1403	349	19	the	the	DET
ijtc-1403	349	20	lecture	lecture	NOUN
ijtc-1403	349	21	session	session	NOUN
ijtc-1403	349	22	to	to	PART
ijtc-1403	349	23	use	use	VERB
ijtc-1403	349	24	.	.	PUNCT
ijtc-1403	350	1	it	it	PRON
ijtc-1403	350	2	is	be	AUX
ijtc-1403	350	3	anticipated	anticipate	VERB
ijtc-1403	350	4	by	by	ADP
ijtc-1403	350	5	the	the	DET
ijtc-1403	350	6	universities	university	NOUN
ijtc-1403	350	7	that	that	SCONJ
ijtc-1403	350	8	this	this	DET
ijtc-1403	350	9	study	study	NOUN
ijtc-1403	350	10	will	will	AUX
ijtc-1403	350	11	be	be	AUX
ijtc-1403	350	12	taken	take	VERB
ijtc-1403	350	13	into	into	ADP
ijtc-1403	350	14	account	account	NOUN
ijtc-1403	350	15	by	by	ADP
ijtc-1403	350	16	future	future	ADJ
ijtc-1403	350	17	academics	academic	NOUN
ijtc-1403	350	18	who	who	PRON
ijtc-1403	350	19	wish	wish	VERB
ijtc-1403	350	20	to	to	PART
ijtc-1403	350	21	investigate	investigate	VERB
ijtc-1403	350	22	the	the	DET
ijtc-1403	350	23	characteristics	characteristic	NOUN
ijtc-1403	350	24	that	that	PRON
ijtc-1403	350	25	affect	affect	VERB
ijtc-1403	350	26	corporate	corporate	ADJ
ijtc-1403	350	27	tax	tax	NOUN
ijtc-1403	350	28	aggression	aggression	NOUN
ijtc-1403	350	29	.	.	PUNCT
ijtc-1403	351	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	351	2	gender	gender	NOUN
ijtc-1403	351	3	diversity	diversity	NOUN
ijtc-1403	351	4	,	,	PUNCT
ijtc-1403	351	5	corporate	corporate	ADJ
ijtc-1403	351	6	social	social	ADJ
ijtc-1403	351	7	responsibility	responsibility	NOUN
ijtc-1403	351	8	,	,	PUNCT
ijtc-1403	351	9	return	return	VERB
ijtc-1403	351	10	on	on	ADP
ijtc-1403	351	11	asset	asset	NOUN
ijtc-1403	351	12	,	,	PUNCT
ijtc-1403	351	13	and	and	CCONJ
ijtc-1403	351	14	leverage	leverage	NOUN
ijtc-1403	351	15	on	on	ADP
ijtc-1403	351	16	the	the	DET
ijtc-1403	351	17	corporate	corporate	ADJ
ijtc-1403	351	18	tax	tax	NOUN
ijtc-1403	351	19	aggressiveness	aggressiveness	NOUN
ijtc-1403	351	20	of	of	ADP
ijtc-1403	351	21	manufacturing	manufacturing	NOUN
ijtc-1403	351	22	companies	company	NOUN
ijtc-1403	351	23	in	in	ADP
ijtc-1403	351	24	indonesia	indonesia	PROPN
ijtc-1403	351	25	wulandari	wulandari	X
ijtc-1403	351	26	,	,	PUNCT
ijtc-1403	351	27	tjahjono	tjahjono	ADV
ijtc-1403	351	28	,	,	PUNCT
ijtc-1403	351	29	ismawati	ismawati	NOUN
ijtc-1403	351	30	,	,	PUNCT
ijtc-1403	351	31	and	and	CCONJ
ijtc-1403	351	32	mulyanah	mulyanah	PROPN
ijtc-1403	351	33	743	743	NUM
ijtc-1403	351	34	|	|	ADV
ijtc-1403	351	35	ilomata	ilomata	PROPN
ijtc-1403	351	36	international	international	ADJ
ijtc-1403	351	37	journal	journal	NOUN
ijtc-1403	351	38	of	of	ADP
ijtc-1403	351	39	tax	tax	PROPN
ijtc-1403	351	40	&	&	CCONJ
ijtc-1403	351	41	accounting	account	VERB
ijtc-1403	351	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	351	43	conclusion	conclusion	NOUN
ijtc-1403	351	44	this	this	DET
ijtc-1403	351	45	study	study	NOUN
ijtc-1403	351	46	contributes	contribute	VERB
ijtc-1403	351	47	to	to	ADP
ijtc-1403	351	48	the	the	DET
ijtc-1403	351	49	literature	literature	NOUN
ijtc-1403	351	50	in	in	ADP
ijtc-1403	351	51	several	several	ADJ
ijtc-1403	351	52	ways	way	NOUN
ijtc-1403	351	53	.	.	PUNCT
ijtc-1403	352	1	based	base	VERB
ijtc-1403	352	2	on	on	ADP
ijtc-1403	352	3	the	the	DET
ijtc-1403	352	4	study	study	NOUN
ijtc-1403	352	5	results	result	VERB
ijtc-1403	352	6	above	above	ADV
ijtc-1403	352	7	,	,	PUNCT
ijtc-1403	352	8	we	we	PRON
ijtc-1403	352	9	may	may	AUX
ijtc-1403	352	10	infer	infer	VERB
ijtc-1403	352	11	that	that	SCONJ
ijtc-1403	352	12	gender	gender	NOUN
ijtc-1403	352	13	diversity	diversity	NOUN
ijtc-1403	352	14	and	and	CCONJ
ijtc-1403	352	15	leverage	leverage	NOUN
ijtc-1403	352	16	negatively	negatively	ADV
ijtc-1403	352	17	affect	affect	VERB
ijtc-1403	352	18	tax	tax	NOUN
ijtc-1403	352	19	aggressiveness	aggressiveness	NOUN
ijtc-1403	352	20	.	.	PUNCT
ijtc-1403	353	1	this	this	PRON
ijtc-1403	353	2	suggests	suggest	VERB
ijtc-1403	353	3	that	that	SCONJ
ijtc-1403	353	4	a	a	DET
ijtc-1403	353	5	company	company	NOUN
ijtc-1403	353	6	's	's	PART
ijtc-1403	353	7	degree	degree	NOUN
ijtc-1403	353	8	of	of	ADP
ijtc-1403	353	9	tax	tax	NOUN
ijtc-1403	353	10	aggressiveness	aggressiveness	NOUN
ijtc-1403	353	11	declines	decline	VERB
ijtc-1403	353	12	as	as	ADP
ijtc-1403	353	13	its	its	PRON
ijtc-1403	353	14	gender	gender	NOUN
ijtc-1403	353	15	diversity	diversity	NOUN
ijtc-1403	353	16	and	and	CCONJ
ijtc-1403	353	17	leverage	leverage	NOUN
ijtc-1403	353	18	grow	grow	VERB
ijtc-1403	353	19	.	.	PUNCT
ijtc-1403	354	1	women	woman	NOUN
ijtc-1403	354	2	are	be	AUX
ijtc-1403	354	3	considered	consider	VERB
ijtc-1403	354	4	to	to	PART
ijtc-1403	354	5	be	be	AUX
ijtc-1403	354	6	more	more	ADV
ijtc-1403	354	7	so	so	ADV
ijtc-1403	354	8	than	than	ADP
ijtc-1403	354	9	males	male	NOUN
ijtc-1403	354	10	in	in	ADP
ijtc-1403	354	11	terms	term	NOUN
ijtc-1403	354	12	of	of	ADP
ijtc-1403	354	13	tax	tax	NOUN
ijtc-1403	354	14	compliance	compliance	NOUN
ijtc-1403	354	15	.	.	PUNCT
ijtc-1403	355	1	women	woman	NOUN
ijtc-1403	355	2	's	's	PART
ijtc-1403	355	3	representation	representation	NOUN
ijtc-1403	355	4	on	on	ADP
ijtc-1403	355	5	the	the	DET
ijtc-1403	355	6	corporation	corporation	NOUN
ijtc-1403	355	7	's	's	PART
ijtc-1403	355	8	board	board	NOUN
ijtc-1403	355	9	of	of	ADP
ijtc-1403	355	10	directors	director	NOUN
ijtc-1403	355	11	can	can	AUX
ijtc-1403	355	12	enhance	enhance	VERB
ijtc-1403	355	13	the	the	DET
ijtc-1403	355	14	supervisory	supervisory	ADJ
ijtc-1403	355	15	function	function	NOUN
ijtc-1403	355	16	to	to	PART
ijtc-1403	355	17	ensure	ensure	VERB
ijtc-1403	355	18	that	that	SCONJ
ijtc-1403	355	19	the	the	DET
ijtc-1403	355	20	company	company	NOUN
ijtc-1403	355	21	has	have	AUX
ijtc-1403	355	22	complied	comply	VERB
ijtc-1403	355	23	with	with	ADP
ijtc-1403	355	24	applicable	applicable	ADJ
ijtc-1403	355	25	regulations	regulation	NOUN
ijtc-1403	355	26	and	and	CCONJ
ijtc-1403	355	27	paid	pay	VERB
ijtc-1403	355	28	attention	attention	NOUN
ijtc-1403	355	29	to	to	ADP
ijtc-1403	355	30	cooperation	cooperation	NOUN
ijtc-1403	355	31	in	in	ADP
ijtc-1403	355	32	carrying	carry	VERB
ijtc-1403	355	33	out	out	ADP
ijtc-1403	355	34	its	its	PRON
ijtc-1403	355	35	obligations	obligation	NOUN
ijtc-1403	355	36	as	as	ADP
ijtc-1403	355	37	a	a	DET
ijtc-1403	355	38	taxpayer	taxpayer	NOUN
ijtc-1403	355	39	.	.	PUNCT
ijtc-1403	356	1	a	a	DET
ijtc-1403	356	2	high	high	ADJ
ijtc-1403	356	3	leverage	leverage	NOUN
ijtc-1403	356	4	value	value	NOUN
ijtc-1403	356	5	indicates	indicate	VERB
ijtc-1403	356	6	that	that	SCONJ
ijtc-1403	356	7	the	the	DET
ijtc-1403	356	8	company	company	NOUN
ijtc-1403	356	9	is	be	AUX
ijtc-1403	356	10	increasingly	increasingly	ADV
ijtc-1403	356	11	borrowing	borrow	VERB
ijtc-1403	356	12	,	,	PUNCT
ijtc-1403	356	13	which	which	PRON
ijtc-1403	356	14	impacts	impact	VERB
ijtc-1403	356	15	the	the	DET
ijtc-1403	356	16	emergence	emergence	NOUN
ijtc-1403	356	17	of	of	ADP
ijtc-1403	356	18	greater	great	ADJ
ijtc-1403	356	19	interest	interest	NOUN
ijtc-1403	356	20	burdens	burden	NOUN
ijtc-1403	356	21	so	so	SCONJ
ijtc-1403	356	22	that	that	SCONJ
ijtc-1403	356	23	the	the	DET
ijtc-1403	356	24	amount	amount	NOUN
ijtc-1403	356	25	of	of	ADP
ijtc-1403	356	26	company	company	NOUN
ijtc-1403	356	27	profit	profit	NOUN
ijtc-1403	356	28	borne	borne	NOUN
ijtc-1403	356	29	will	will	AUX
ijtc-1403	356	30	decrease	decrease	VERB
ijtc-1403	356	31	.	.	PUNCT
ijtc-1403	357	1	the	the	DET
ijtc-1403	357	2	decrease	decrease	NOUN
ijtc-1403	357	3	in	in	ADP
ijtc-1403	357	4	company	company	NOUN
ijtc-1403	357	5	profit	profit	NOUN
ijtc-1403	357	6	will	will	AUX
ijtc-1403	357	7	also	also	ADV
ijtc-1403	357	8	lead	lead	VERB
ijtc-1403	357	9	to	to	ADP
ijtc-1403	357	10	a	a	DET
ijtc-1403	357	11	decrease	decrease	NOUN
ijtc-1403	357	12	in	in	ADP
ijtc-1403	357	13	the	the	DET
ijtc-1403	357	14	tax	tax	NOUN
ijtc-1403	357	15	burden	burden	NOUN
ijtc-1403	357	16	that	that	PRON
ijtc-1403	357	17	the	the	DET
ijtc-1403	357	18	business	business	NOUN
ijtc-1403	357	19	must	must	AUX
ijtc-1403	357	20	bear	bear	VERB
ijtc-1403	357	21	.	.	PUNCT
ijtc-1403	358	1	thus	thus	ADV
ijtc-1403	358	2	,	,	PUNCT
ijtc-1403	358	3	by	by	ADP
ijtc-1403	358	4	increasing	increase	VERB
ijtc-1403	358	5	gender	gender	NOUN
ijtc-1403	358	6	diversity	diversity	NOUN
ijtc-1403	358	7	and	and	CCONJ
ijtc-1403	358	8	leverage	leverage	NOUN
ijtc-1403	358	9	,	,	PUNCT
ijtc-1403	358	10	companies	company	NOUN
ijtc-1403	358	11	can	can	AUX
ijtc-1403	358	12	reduce	reduce	VERB
ijtc-1403	358	13	tax	tax	NOUN
ijtc-1403	358	14	aggressiveness	aggressiveness	NOUN
ijtc-1403	358	15	.	.	PUNCT
ijtc-1403	359	1	conversely	conversely	ADV
ijtc-1403	359	2	,	,	PUNCT
ijtc-1403	359	3	csr	csr	NOUN
ijtc-1403	359	4	and	and	CCONJ
ijtc-1403	359	5	roa	roa	PROPN
ijtc-1403	359	6	have	have	VERB
ijtc-1403	359	7	a	a	DET
ijtc-1403	359	8	beneficial	beneficial	ADJ
ijtc-1403	359	9	impact	impact	NOUN
ijtc-1403	359	10	on	on	ADP
ijtc-1403	359	11	tax	tax	NOUN
ijtc-1403	359	12	aggression	aggression	NOUN
ijtc-1403	359	13	.	.	PUNCT
ijtc-1403	360	1	businesses	business	NOUN
ijtc-1403	360	2	must	must	AUX
ijtc-1403	360	3	include	include	VERB
ijtc-1403	360	4	information	information	NOUN
ijtc-1403	360	5	about	about	ADP
ijtc-1403	360	6	their	their	PRON
ijtc-1403	360	7	social	social	ADJ
ijtc-1403	360	8	responsibility	responsibility	NOUN
ijtc-1403	360	9	implementation	implementation	NOUN
ijtc-1403	360	10	in	in	ADP
ijtc-1403	360	11	their	their	PRON
ijtc-1403	360	12	yearly	yearly	ADJ
ijtc-1403	360	13	reports	report	NOUN
ijtc-1403	360	14	.	.	PUNCT
ijtc-1403	361	1	since	since	SCONJ
ijtc-1403	361	2	some	some	PRON
ijtc-1403	361	3	of	of	ADP
ijtc-1403	361	4	the	the	DET
ijtc-1403	361	5	company	company	NOUN
ijtc-1403	361	6	's	's	PART
ijtc-1403	361	7	csr	csr	NOUN
ijtc-1403	361	8	expenditures	expenditure	NOUN
ijtc-1403	361	9	are	be	AUX
ijtc-1403	361	10	deductible	deductible	ADJ
ijtc-1403	361	11	expenses	expense	NOUN
ijtc-1403	361	12	,	,	PUNCT
ijtc-1403	361	13	many	many	ADJ
ijtc-1403	361	14	businesses	business	NOUN
ijtc-1403	361	15	just	just	ADV
ijtc-1403	361	16	use	use	VERB
ijtc-1403	361	17	csr	csr	NOUN
ijtc-1403	361	18	to	to	PART
ijtc-1403	361	19	lower	lower	VERB
ijtc-1403	361	20	their	their	PRON
ijtc-1403	361	21	gross	gross	ADJ
ijtc-1403	361	22	revenue	revenue	NOUN
ijtc-1403	361	23	and	and	CCONJ
ijtc-1403	361	24	project	project	VERB
ijtc-1403	361	25	a	a	DET
ijtc-1403	361	26	positive	positive	ADJ
ijtc-1403	361	27	image	image	NOUN
ijtc-1403	361	28	to	to	PART
ijtc-1403	361	29	hide	hide	VERB
ijtc-1403	361	30	their	their	PRON
ijtc-1403	361	31	reckless	reckless	ADJ
ijtc-1403	361	32	behavior	behavior	NOUN
ijtc-1403	361	33	,	,	PUNCT
ijtc-1403	361	34	including	include	VERB
ijtc-1403	361	35	tax	tax	NOUN
ijtc-1403	361	36	evasion	evasion	NOUN
ijtc-1403	361	37	.	.	PUNCT
ijtc-1403	362	1	roa	roa	PROPN
ijtc-1403	362	2	serves	serve	VERB
ijtc-1403	362	3	as	as	ADP
ijtc-1403	362	4	a	a	DET
ijtc-1403	362	5	gauge	gauge	NOUN
ijtc-1403	362	6	of	of	ADP
ijtc-1403	362	7	a	a	DET
ijtc-1403	362	8	company	company	NOUN
ijtc-1403	362	9	's	's	PART
ijtc-1403	362	10	profitability	profitability	NOUN
ijtc-1403	362	11	.	.	PUNCT
ijtc-1403	363	1	profitable	profitable	ADJ
ijtc-1403	363	2	businesses	business	NOUN
ijtc-1403	363	3	will	will	AUX
ijtc-1403	363	4	have	have	VERB
ijtc-1403	363	5	an	an	DET
ijtc-1403	363	6	easier	easy	ADJ
ijtc-1403	363	7	time	time	NOUN
ijtc-1403	363	8	allocating	allocate	VERB
ijtc-1403	363	9	firm	firm	ADJ
ijtc-1403	363	10	resources	resource	NOUN
ijtc-1403	363	11	,	,	PUNCT
ijtc-1403	363	12	which	which	PRON
ijtc-1403	363	13	may	may	AUX
ijtc-1403	363	14	then	then	ADV
ijtc-1403	363	15	be	be	AUX
ijtc-1403	363	16	used	use	VERB
ijtc-1403	363	17	to	to	PART
ijtc-1403	363	18	reduce	reduce	VERB
ijtc-1403	363	19	the	the	DET
ijtc-1403	363	20	amount	amount	NOUN
ijtc-1403	363	21	of	of	ADP
ijtc-1403	363	22	taxes	taxis	NOUN
ijtc-1403	363	23	that	that	PRON
ijtc-1403	363	24	need	need	VERB
ijtc-1403	363	25	to	to	PART
ijtc-1403	363	26	be	be	AUX
ijtc-1403	363	27	paid	pay	VERB
ijtc-1403	363	28	.	.	PUNCT
ijtc-1403	364	1	thus	thus	ADV
ijtc-1403	364	2	,	,	PUNCT
ijtc-1403	364	3	in	in	ADP
ijtc-1403	364	4	order	order	NOUN
ijtc-1403	364	5	to	to	PART
ijtc-1403	364	6	lower	lower	VERB
ijtc-1403	364	7	their	their	PRON
ijtc-1403	364	8	tax	tax	NOUN
ijtc-1403	364	9	obligations	obligation	NOUN
ijtc-1403	364	10	,	,	PUNCT
ijtc-1403	364	11	businesses	business	NOUN
ijtc-1403	364	12	often	often	ADV
ijtc-1403	364	13	use	use	VERB
ijtc-1403	364	14	roa	roa	NOUN
ijtc-1403	364	15	and	and	CCONJ
ijtc-1403	364	16	csr	csr	NOUN
ijtc-1403	364	17	expenses	expense	NOUN
ijtc-1403	364	18	.	.	PUNCT
ijtc-1403	365	1	this	this	PRON
ijtc-1403	365	2	suggests	suggest	VERB
ijtc-1403	365	3	that	that	SCONJ
ijtc-1403	365	4	a	a	DET
ijtc-1403	365	5	company	company	NOUN
ijtc-1403	365	6	's	's	PART
ijtc-1403	365	7	level	level	NOUN
ijtc-1403	365	8	of	of	ADP
ijtc-1403	365	9	tax	tax	NOUN
ijtc-1403	365	10	aggression	aggression	NOUN
ijtc-1403	365	11	increases	increase	VERB
ijtc-1403	365	12	in	in	ADP
ijtc-1403	365	13	proportion	proportion	NOUN
ijtc-1403	365	14	to	to	ADP
ijtc-1403	365	15	its	its	PRON
ijtc-1403	365	16	csr	csr	NOUN
ijtc-1403	365	17	and	and	CCONJ
ijtc-1403	365	18	roa	roa	PROPN
ijtc-1403	365	19	.	.	PUNCT
ijtc-1403	366	1	this	this	DET
ijtc-1403	366	2	research	research	NOUN
ijtc-1403	366	3	is	be	AUX
ijtc-1403	366	4	limited	limit	VERB
ijtc-1403	366	5	to	to	ADP
ijtc-1403	366	6	a	a	DET
ijtc-1403	366	7	four	four	NUM
ijtc-1403	366	8	-	-	PUNCT
ijtc-1403	366	9	year	year	NOUN
ijtc-1403	366	10	research	research	NOUN
ijtc-1403	366	11	period	period	NOUN
ijtc-1403	366	12	,	,	PUNCT
ijtc-1403	366	13	2019	2019	NUM
ijtc-1403	366	14	-	-	SYM
ijtc-1403	366	15	2022	2022	NUM
ijtc-1403	366	16	.	.	PUNCT
ijtc-1403	367	1	future	future	ADJ
ijtc-1403	367	2	research	research	NOUN
ijtc-1403	367	3	should	should	AUX
ijtc-1403	367	4	encompass	encompass	VERB
ijtc-1403	367	5	a	a	DET
ijtc-1403	367	6	broader	broad	ADJ
ijtc-1403	367	7	period	period	NOUN
ijtc-1403	367	8	to	to	PART
ijtc-1403	367	9	capture	capture	VERB
ijtc-1403	367	10	current	current	ADJ
ijtc-1403	367	11	and	and	CCONJ
ijtc-1403	367	12	relevant	relevant	ADJ
ijtc-1403	367	13	conditions	condition	NOUN
ijtc-1403	367	14	.	.	PUNCT
ijtc-1403	368	1	broadening	broaden	VERB
ijtc-1403	368	2	the	the	DET
ijtc-1403	368	3	dataset	dataset	NOUN
ijtc-1403	368	4	used	use	VERB
ijtc-1403	368	5	in	in	ADP
ijtc-1403	368	6	the	the	DET
ijtc-1403	368	7	study	study	NOUN
ijtc-1403	368	8	will	will	AUX
ijtc-1403	368	9	enhance	enhance	VERB
ijtc-1403	368	10	the	the	DET
ijtc-1403	368	11	accuracy	accuracy	NOUN
ijtc-1403	368	12	of	of	ADP
ijtc-1403	368	13	the	the	DET
ijtc-1403	368	14	research	research	NOUN
ijtc-1403	368	15	findings	finding	NOUN
ijtc-1403	368	16	and	and	CCONJ
ijtc-1403	368	17	provide	provide	VERB
ijtc-1403	368	18	representation	representation	NOUN
ijtc-1403	368	19	for	for	ADP
ijtc-1403	368	20	almost	almost	ADV
ijtc-1403	368	21	all	all	PRON
ijtc-1403	368	22	indonesian	indonesian	ADJ
ijtc-1403	368	23	corporations	corporation	NOUN
ijtc-1403	368	24	listed	list	VERB
ijtc-1403	368	25	.	.	PUNCT
ijtc-1403	369	1	in	in	ADP
ijtc-1403	369	2	addition	addition	NOUN
ijtc-1403	369	3	,	,	PUNCT
ijtc-1403	369	4	only	only	ADV
ijtc-1403	369	5	13.1	13.1	NUM
ijtc-1403	369	6	percent	percent	NOUN
ijtc-1403	369	7	of	of	ADP
ijtc-1403	369	8	the	the	DET
ijtc-1403	369	9	study	study	NOUN
ijtc-1403	369	10	's	's	PART
ijtc-1403	369	11	independent	independent	ADJ
ijtc-1403	369	12	variables	variable	NOUN
ijtc-1403	369	13	could	could	AUX
ijtc-1403	369	14	account	account	VERB
ijtc-1403	369	15	for	for	ADP
ijtc-1403	369	16	their	their	PRON
ijtc-1403	369	17	impact	impact	NOUN
ijtc-1403	369	18	on	on	ADP
ijtc-1403	369	19	the	the	DET
ijtc-1403	369	20	dependent	dependent	ADJ
ijtc-1403	369	21	variable	variable	NOUN
ijtc-1403	369	22	;	;	PUNCT
ijtc-1403	369	23	the	the	DET
ijtc-1403	369	24	remaining	remain	VERB
ijtc-1403	369	25	86.9	86.9	NUM
ijtc-1403	369	26	percent	percent	NOUN
ijtc-1403	369	27	might	might	AUX
ijtc-1403	369	28	be	be	AUX
ijtc-1403	369	29	explained	explain	VERB
ijtc-1403	369	30	by	by	ADP
ijtc-1403	369	31	factors	factor	NOUN
ijtc-1403	369	32	that	that	PRON
ijtc-1403	369	33	were	be	AUX
ijtc-1403	369	34	not	not	PART
ijtc-1403	369	35	examined	examine	VERB
ijtc-1403	369	36	,	,	PUNCT
ijtc-1403	369	37	so	so	CCONJ
ijtc-1403	369	38	it	it	PRON
ijtc-1403	369	39	was	be	AUX
ijtc-1403	369	40	classified	classify	VERB
ijtc-1403	369	41	as	as	ADP
ijtc-1403	369	42	low	low	ADJ
ijtc-1403	369	43	.	.	PUNCT
ijtc-1403	370	1	future	future	ADJ
ijtc-1403	370	2	researchers	researcher	NOUN
ijtc-1403	370	3	are	be	AUX
ijtc-1403	370	4	also	also	ADV
ijtc-1403	370	5	expected	expect	VERB
ijtc-1403	370	6	to	to	PART
ijtc-1403	370	7	measure	measure	VERB
ijtc-1403	370	8	variables	variable	NOUN
ijtc-1403	370	9	using	use	VERB
ijtc-1403	370	10	additional	additional	ADJ
ijtc-1403	370	11	proxies	proxy	NOUN
ijtc-1403	370	12	and	and	CCONJ
ijtc-1403	370	13	add	add	VERB
ijtc-1403	370	14	the	the	DET
ijtc-1403	370	15	other	other	ADJ
ijtc-1403	370	16	factors	factor	NOUN
ijtc-1403	370	17	to	to	PART
ijtc-1403	370	18	be	be	AUX
ijtc-1403	370	19	used	use	VERB
ijtc-1403	370	20	as	as	ADP
ijtc-1403	370	21	independent	independent	ADJ
ijtc-1403	370	22	variables	variable	NOUN
ijtc-1403	370	23	,	,	PUNCT
ijtc-1403	370	24	which	which	PRON
ijtc-1403	370	25	are	be	AUX
ijtc-1403	370	26	expected	expect	VERB
ijtc-1403	370	27	to	to	PART
ijtc-1403	370	28	explain	explain	VERB
ijtc-1403	370	29	,	,	PUNCT
ijtc-1403	370	30	predict	predict	VERB
ijtc-1403	370	31	,	,	PUNCT
ijtc-1403	370	32	and	and	CCONJ
ijtc-1403	370	33	study	study	VERB
ijtc-1403	370	34	corporate	corporate	ADJ
ijtc-1403	370	35	tax	tax	NOUN
ijtc-1403	370	36	aggressiveness	aggressiveness	NOUN
ijtc-1403	370	37	.	.	PUNCT
ijtc-1403	371	1	reference	reference	PROPN
ijtc-1403	371	2	amanda	amanda	PROPN
ijtc-1403	371	3	oktariyani	oktariyani	PROPN
ijtc-1403	371	4	,	,	PUNCT
ijtc-1403	371	5	&	&	CCONJ
ijtc-1403	371	6	rachmawati	rachmawati	PROPN
ijtc-1403	371	7	,	,	PUNCT
ijtc-1403	371	8	y.	y.	PROPN
ijtc-1403	371	9	(	(	PUNCT
ijtc-1403	371	10	2021	2021	NUM
ijtc-1403	371	11	)	)	PUNCT
ijtc-1403	371	12	.	.	PUNCT
ijtc-1403	372	1	analisis	analisis	ADJ
ijtc-1403	372	2	pengaruh	pengaruh	NOUN
ijtc-1403	372	3	profitabilitas	profitabilita	NOUN
ijtc-1403	372	4	,	,	PUNCT
ijtc-1403	372	5	leverage	leverage	NOUN
ijtc-1403	372	6	,	,	PUNCT
ijtc-1403	372	7	kinerja	kinerja	NOUN
ijtc-1403	372	8	lingkungan	lingkungan	VERB
ijtc-1403	372	9	dan	dan	PROPN
ijtc-1403	372	10	diversifikasi	diversifikasi	PROPN
ijtc-1403	372	11	gender	gender	PROPN
ijtc-1403	372	12	terhadap	terhadap	PROPN
ijtc-1403	372	13	kualitas	kualitas	PROPN
ijtc-1403	372	14	pengungkapan	pengungkapan	PROPN
ijtc-1403	372	15	lingkungan	lingkungan	VERB
ijtc-1403	372	16	pada	pada	PROPN
ijtc-1403	372	17	perusahaan	perusahaan	PROPN
ijtc-1403	372	18	pertambangan	pertambangan	PROPN
ijtc-1403	372	19	di	di	PROPN
ijtc-1403	372	20	indonesia	indonesia	PROPN
ijtc-1403	372	21	.	.	PUNCT
ijtc-1403	373	1	akuntansi	akuntansi	PROPN
ijtc-1403	373	2	dan	dan	PROPN
ijtc-1403	373	3	manajemen	manajemen	PROPN
ijtc-1403	373	4	,	,	PUNCT
ijtc-1403	373	5	16(1	16(1	NUM
ijtc-1403	373	6	)	)	PUNCT
ijtc-1403	373	7	,	,	PUNCT
ijtc-1403	373	8	1–20	1–20	PROPN
ijtc-1403	373	9	.	.	PUNCT
ijtc-1403	374	1	https://doi.org/10.30630/jam.v16i1.130	https://doi.org/10.30630/jam.v16i1.130	PROPN
ijtc-1403	374	2	ambarsari	ambarsari	PROPN
ijtc-1403	374	3	,	,	PUNCT
ijtc-1403	374	4	d.	d.	PROPN
ijtc-1403	374	5	,	,	PUNCT
ijtc-1403	374	6	pratomo	pratomo	PROPN
ijtc-1403	374	7	,	,	PUNCT
ijtc-1403	374	8	d.	d.	PROPN
ijtc-1403	374	9	,	,	PUNCT
ijtc-1403	374	10	&	&	CCONJ
ijtc-1403	374	11	kurnia	kurnia	PROPN
ijtc-1403	374	12	.	.	PUNCT
ijtc-1403	375	1	(	(	PUNCT
ijtc-1403	375	2	2018	2018	NUM
ijtc-1403	375	3	)	)	PUNCT
ijtc-1403	375	4	.	.	PUNCT
ijtc-1403	376	1	pengaruh	pengaruh	NOUN
ijtc-1403	376	2	ukuran	ukuran	VERB
ijtc-1403	376	3	dewan	dewan	PROPN
ijtc-1403	376	4	komisaris	komisaris	PROPN
ijtc-1403	376	5	,	,	PUNCT
ijtc-1403	376	6	gender	gender	NOUN
ijtc-1403	376	7	diversity	diversity	NOUN
ijtc-1403	376	8	pada	pada	PROPN
ijtc-1403	376	9	dewan	dewan	PROPN
ijtc-1403	376	10	,	,	PUNCT
ijtc-1403	376	11	dan	dan	PROPN
ijtc-1403	376	12	kualitas	kualitas	PROPN
ijtc-1403	376	13	auditor	auditor	PROPN
ijtc-1403	376	14	eksternal	eksternal	PROPN
ijtc-1403	376	15	terhadap	terhadap	PROPN
ijtc-1403	376	16	agresivitas	agresivita	VERB
ijtc-1403	376	17	pajak	pajak	ADV
ijtc-1403	376	18	.	.	PUNCT
ijtc-1403	377	1	jurnal	jurnal	ADJ
ijtc-1403	377	2	aset	aset	PROPN
ijtc-1403	377	3	(	(	PUNCT
ijtc-1403	377	4	akuntansi	akuntansi	PROPN
ijtc-1403	377	5	riset	riset	PROPN
ijtc-1403	377	6	)	)	PUNCT
ijtc-1403	377	7	,	,	PUNCT
ijtc-1403	377	8	10(2	10(2	NUM
ijtc-1403	377	9	)	)	PUNCT
ijtc-1403	377	10	,	,	PUNCT
ijtc-1403	377	11	163–176	163–176	NUM
ijtc-1403	377	12	.	.	PUNCT
ijtc-1403	378	1	apriliana	apriliana	PROPN
ijtc-1403	378	2	,	,	PUNCT
ijtc-1403	378	3	n.	n.	NOUN
ijtc-1403	378	4	(	(	PUNCT
ijtc-1403	378	5	2022	2022	NUM
ijtc-1403	378	6	)	)	PUNCT
ijtc-1403	378	7	.	.	PUNCT
ijtc-1403	379	1	pengaruh	pengaruh	NOUN
ijtc-1403	379	2	likuiditas	likuidita	NOUN
ijtc-1403	379	3	,	,	PUNCT
ijtc-1403	379	4	profitabilitas	profitabilitas	PROPN
ijtc-1403	379	5	dan	dan	PROPN
ijtc-1403	379	6	leverage	leverage	PROPN
ijtc-1403	379	7	terhadap	terhadap	PROPN
ijtc-1403	379	8	agresivitas	agresivita	VERB
ijtc-1403	379	9	pajak	pajak	ADV
ijtc-1403	379	10	.	.	PUNCT
ijtc-1403	380	1	jurnal	jurnal	ADJ
ijtc-1403	380	2	cendekia	cendekia	NOUN
ijtc-1403	380	3	keuangan	keuangan	NOUN
ijtc-1403	380	4	,	,	PUNCT
ijtc-1403	380	5	1(1	1(1	NUM
ijtc-1403	380	6	)	)	PUNCT
ijtc-1403	380	7	,	,	PUNCT
ijtc-1403	380	8	27	27	NUM
ijtc-1403	380	9	.	.	PUNCT
ijtc-1403	381	1	https://doi.org/10.32503/jck.v1i1.2239	https://doi.org/10.32503/jck.v1i1.2239	NUM
ijtc-1403	381	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	381	3	gender	gender	NOUN
ijtc-1403	381	4	diversity	diversity	NOUN
ijtc-1403	381	5	,	,	PUNCT
ijtc-1403	381	6	corporate	corporate	ADJ
ijtc-1403	381	7	social	social	ADJ
ijtc-1403	381	8	responsibility	responsibility	NOUN
ijtc-1403	381	9	,	,	PUNCT
ijtc-1403	381	10	return	return	VERB
ijtc-1403	381	11	on	on	ADP
ijtc-1403	381	12	asset	asset	NOUN
ijtc-1403	381	13	,	,	PUNCT
ijtc-1403	381	14	and	and	CCONJ
ijtc-1403	381	15	leverage	leverage	NOUN
ijtc-1403	381	16	on	on	ADP
ijtc-1403	381	17	the	the	DET
ijtc-1403	381	18	corporate	corporate	ADJ
ijtc-1403	381	19	tax	tax	NOUN
ijtc-1403	381	20	aggressiveness	aggressiveness	NOUN
ijtc-1403	381	21	of	of	ADP
ijtc-1403	381	22	manufacturing	manufacturing	NOUN
ijtc-1403	381	23	companies	company	NOUN
ijtc-1403	381	24	in	in	ADP
ijtc-1403	381	25	indonesia	indonesia	PROPN
ijtc-1403	381	26	wulandari	wulandari	X
ijtc-1403	381	27	,	,	PUNCT
ijtc-1403	381	28	tjahjono	tjahjono	ADV
ijtc-1403	381	29	,	,	PUNCT
ijtc-1403	381	30	ismawati	ismawati	NOUN
ijtc-1403	381	31	,	,	PUNCT
ijtc-1403	381	32	and	and	CCONJ
ijtc-1403	381	33	mulyanah	mulyanah	PROPN
ijtc-1403	381	34	744	744	NUM
ijtc-1403	381	35	|	|	NOUN
ijtc-1403	381	36	ilomata	ilomata	NOUN
ijtc-1403	381	37	international	international	ADJ
ijtc-1403	381	38	journal	journal	NOUN
ijtc-1403	381	39	of	of	ADP
ijtc-1403	381	40	tax	tax	PROPN
ijtc-1403	381	41	&	&	CCONJ
ijtc-1403	381	42	accounting	accounting	PROPN
ijtc-1403	381	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	381	44	arfken	arfken	PROPN
ijtc-1403	381	45	,	,	PUNCT
ijtc-1403	381	46	d.	d.	PROPN
ijtc-1403	381	47	e.	e.	PROPN
ijtc-1403	381	48	,	,	PUNCT
ijtc-1403	381	49	bellar	bellar	PROPN
ijtc-1403	381	50	,	,	PUNCT
ijtc-1403	381	51	s.	s.	PROPN
ijtc-1403	381	52	l.	l.	PROPN
ijtc-1403	381	53	,	,	PUNCT
ijtc-1403	381	54	&	&	CCONJ
ijtc-1403	381	55	helms	helm	NOUN
ijtc-1403	381	56	,	,	PUNCT
ijtc-1403	381	57	m.	m.	NOUN
ijtc-1403	381	58	m.	m.	NOUN
ijtc-1403	381	59	(	(	PUNCT
ijtc-1403	381	60	2004	2004	NUM
ijtc-1403	381	61	)	)	PUNCT
ijtc-1403	381	62	.	.	PUNCT
ijtc-1403	382	1	the	the	DET
ijtc-1403	382	2	ultimate	ultimate	ADJ
ijtc-1403	382	3	glass	glass	NOUN
ijtc-1403	382	4	ceiling	ceiling	NOUN
ijtc-1403	382	5	.	.	PUNCT
ijtc-1403	383	1	journal	journal	PROPN
ijtc-1403	383	2	of	of	ADP
ijtc-1403	383	3	business	business	NOUN
ijtc-1403	383	4	ethics	ethic	NOUN
ijtc-1403	383	5	,	,	PUNCT
ijtc-1403	383	6	50(2	50(2	NUM
ijtc-1403	383	7	)	)	PUNCT
ijtc-1403	383	8	,	,	PUNCT
ijtc-1403	383	9	177–186	177–186	NUM
ijtc-1403	383	10	.	.	PUNCT
ijtc-1403	383	11	aurellia	aurellia	PROPN
ijtc-1403	383	12	,	,	PUNCT
ijtc-1403	383	13	s.	s.	PROPN
ijtc-1403	383	14	,	,	PUNCT
ijtc-1403	383	15	&	&	CCONJ
ijtc-1403	383	16	sambuaga	sambuaga	PROPN
ijtc-1403	383	17	,	,	PUNCT
ijtc-1403	383	18	e.	e.	PROPN
ijtc-1403	383	19	a.	a.	PROPN
ijtc-1403	383	20	(	(	PUNCT
ijtc-1403	383	21	2022	2022	NUM
ijtc-1403	383	22	)	)	PUNCT
ijtc-1403	383	23	.	.	PUNCT
ijtc-1403	384	1	pengaruh	pengaruh	NOUN
ijtc-1403	384	2	diversitas	diversita	VERB
ijtc-1403	384	3	genderpada	genderpada	PROPN
ijtc-1403	384	4	dewan	dewan	PROPN
ijtc-1403	384	5	dan	dan	PROPN
ijtc-1403	384	6	kualitas	kualitas	PROPN
ijtc-1403	384	7	audit	audit	PROPN
ijtc-1403	384	8	terhadap	terhadap	PROPN
ijtc-1403	384	9	praktik	praktik	PROPN
ijtc-1403	384	10	penghindaran	penghindaran	VERB
ijtc-1403	384	11	pajak	pajak	ADV
ijtc-1403	384	12	.	.	PUNCT
ijtc-1403	385	1	konferensi	konferensi	PROPN
ijtc-1403	385	2	ilmiah	ilmiah	PROPN
ijtc-1403	385	3	akuntansi	akuntansi	PROPN
ijtc-1403	385	4	,	,	PUNCT
ijtc-1403	385	5	9(1	9(1	NUM
ijtc-1403	385	6	)	)	PUNCT
ijtc-1403	385	7	,	,	PUNCT
ijtc-1403	385	8	622–634	622–634	NUM
ijtc-1403	385	9	.	.	PUNCT
ijtc-1403	385	10	budianti	budianti	NOUN
ijtc-1403	385	11	,	,	PUNCT
ijtc-1403	385	12	n.	n.	NOUN
ijtc-1403	385	13	,	,	PUNCT
ijtc-1403	385	14	&	&	CCONJ
ijtc-1403	385	15	ika	ika	PROPN
ijtc-1403	385	16	sulistyawati	sulistyawati	PROPN
ijtc-1403	385	17	,	,	PUNCT
ijtc-1403	385	18	a.	a.	NOUN
ijtc-1403	385	19	(	(	PUNCT
ijtc-1403	385	20	2019	2019	NUM
ijtc-1403	385	21	)	)	PUNCT
ijtc-1403	385	22	.	.	PUNCT
ijtc-1403	386	1	pengaruh	pengaruh	VERB
ijtc-1403	386	2	corporate	corporate	ADJ
ijtc-1403	386	3	governance	governance	NOUN
ijtc-1403	386	4	,	,	PUNCT
ijtc-1403	386	5	ukuran	ukuran	PROPN
ijtc-1403	386	6	perusahaan	perusahaan	PROPN
ijtc-1403	386	7	dan	dan	PROPN
ijtc-1403	386	8	laverage	laverage	PROPN
ijtc-1403	386	9	terhadap	terhadap	PROPN
ijtc-1403	386	10	manajemen	manajeman	NOUN
ijtc-1403	386	11	laba	laba	PROPN
ijtc-1403	386	12	.	.	PUNCT
ijtc-1403	387	1	solusi	solusi	PROPN
ijtc-1403	387	2	,	,	PUNCT
ijtc-1403	387	3	17(2	17(2	NUM
ijtc-1403	387	4	)	)	PUNCT
ijtc-1403	387	5	,	,	PUNCT
ijtc-1403	387	6	49–74	49–74	NUM
ijtc-1403	387	7	.	.	PUNCT
ijtc-1403	388	1	https://doi.org/10.26623/.v17i2.1456	https://doi.org/10.26623/.v17i2.1456	PROPN
ijtc-1403	388	2	chen	chen	PROPN
ijtc-1403	388	3	,	,	PUNCT
ijtc-1403	388	4	s.	s.	PROPN
ijtc-1403	388	5	,	,	PUNCT
ijtc-1403	388	6	chen	chen	PROPN
ijtc-1403	388	7	,	,	PUNCT
ijtc-1403	388	8	x.	x.	PROPN
ijtc-1403	388	9	,	,	PUNCT
ijtc-1403	388	10	cheng	cheng	PROPN
ijtc-1403	388	11	,	,	PUNCT
ijtc-1403	388	12	q.	q.	PROPN
ijtc-1403	388	13	,	,	PUNCT
ijtc-1403	388	14	&	&	CCONJ
ijtc-1403	388	15	shevlin	shevlin	PROPN
ijtc-1403	388	16	,	,	PUNCT
ijtc-1403	388	17	t.	t.	PROPN
ijtc-1403	388	18	(	(	PUNCT
ijtc-1403	388	19	2010	2010	NUM
ijtc-1403	388	20	)	)	PUNCT
ijtc-1403	388	21	.	.	PUNCT
ijtc-1403	388	22	are	be	AUX
ijtc-1403	388	23	family	family	NOUN
ijtc-1403	388	24	firms	firm	NOUN
ijtc-1403	388	25	more	more	ADJ
ijtc-1403	388	26	tax	tax	NOUN
ijtc-1403	388	27	aggressive	aggressive	ADJ
ijtc-1403	388	28	than	than	ADP
ijtc-1403	388	29	non	non	ADJ
ijtc-1403	388	30	-	-	ADJ
ijtc-1403	388	31	family	family	ADJ
ijtc-1403	388	32	firms	firm	NOUN
ijtc-1403	388	33	?	?	PUNCT
ijtc-1403	389	1	journal	journal	NOUN
ijtc-1403	389	2	of	of	ADP
ijtc-1403	389	3	financial	financial	ADJ
ijtc-1403	389	4	economics	economic	NOUN
ijtc-1403	389	5	,	,	PUNCT
ijtc-1403	389	6	95(1	95(1	NOUN
ijtc-1403	389	7	)	)	PUNCT
ijtc-1403	389	8	,	,	PUNCT
ijtc-1403	389	9	41–61	41–61	PROPN
ijtc-1403	389	10	.	.	PUNCT
ijtc-1403	390	1	https://doi.org/10.1016/j.jfineco.2009.02.003	https://doi.org/10.1016/j.jfineco.2009.02.003	PROPN
ijtc-1403	390	2	dayang	dayang	PROPN
ijtc-1403	390	3	,	,	PUNCT
ijtc-1403	390	4	awg	awg	PROPN
ijtc-1403	390	5	,	,	PUNCT
ijtc-1403	390	6	t.	t.	PROPN
ijtc-1403	390	7	,	,	PUNCT
ijtc-1403	390	8	hamid	hamid	PROPN
ijtc-1403	390	9	,	,	PUNCT
ijtc-1403	390	10	h.	h.	PROPN
ijtc-1403	390	11	,	,	PUNCT
ijtc-1403	390	12	omar	omar	PROPN
ijtc-1403	390	13	,	,	PUNCT
ijtc-1403	390	14	a.	a.	PROPN
ijtc-1403	390	15	h.	h.	PROPN
ijtc-1403	390	16	,	,	PUNCT
ijtc-1403	390	17	isnin	isnin	PROPN
ijtc-1403	390	18	,	,	PUNCT
ijtc-1403	390	19	s.	s.	PROPN
ijtc-1403	390	20	r.	r.	PROPN
ijtc-1403	390	21	,	,	PUNCT
ijtc-1403	390	22	majid	majid	PROPN
ijtc-1403	390	23	,	,	PUNCT
ijtc-1403	390	24	n.	n.	PROPN
ijtc-1403	390	25	a.	a.	PROPN
ijtc-1403	390	26	,	,	PUNCT
ijtc-1403	390	27	&	&	CCONJ
ijtc-1403	390	28	syahrom	syahrom	NOUN
ijtc-1403	390	29	,	,	PUNCT
ijtc-1403	390	30	a.	a.	NOUN
ijtc-1403	390	31	(	(	PUNCT
ijtc-1403	390	32	2014	2014	NUM
ijtc-1403	390	33	)	)	PUNCT
ijtc-1403	390	34	.	.	PUNCT
ijtc-1403	391	1	3dcybertherapy	3dcybertherapy	NUM
ijtc-1403	391	2	and	and	CCONJ
ijtc-1403	391	3	immersive	immersive	ADJ
ijtc-1403	391	4	learning	learning	NOUN
ijtc-1403	391	5	environments	environment	NOUN
ijtc-1403	391	6	for	for	ADP
ijtc-1403	391	7	hand	hand	NOUN
ijtc-1403	391	8	stroke	stroke	NOUN
ijtc-1403	391	9	patients	patient	NOUN
ijtc-1403	391	10	’	'	PUNCT
ijtc-1403	391	11	daily	daily	ADJ
ijtc-1403	391	12	living	living	NOUN
ijtc-1403	391	13	activities	activity	NOUN
ijtc-1403	391	14	.	.	PUNCT
ijtc-1403	392	1	international	international	ADJ
ijtc-1403	392	2	journal	journal	NOUN
ijtc-1403	392	3	of	of	ADP
ijtc-1403	392	4	computer	computer	NOUN
ijtc-1403	392	5	and	and	CCONJ
ijtc-1403	392	6	information	information	NOUN
ijtc-1403	392	7	technology	technology	NOUN
ijtc-1403	392	8	,	,	PUNCT
ijtc-1403	392	9	03(06	03(06	NOUN
ijtc-1403	392	10	)	)	PUNCT
ijtc-1403	392	11	,	,	PUNCT
ijtc-1403	392	12	2279–2764	2279–2764	NUM
ijtc-1403	392	13	.	.	PUNCT
ijtc-1403	393	1	dinar	dinar	PROPN
ijtc-1403	393	2	,	,	PUNCT
ijtc-1403	393	3	m.	m.	NOUN
ijtc-1403	393	4	,	,	PUNCT
ijtc-1403	393	5	yuesti	yuesti	PROPN
ijtc-1403	393	6	,	,	PUNCT
ijtc-1403	393	7	a.	a.	PROPN
ijtc-1403	393	8	,	,	PUNCT
ijtc-1403	393	9	&	&	CCONJ
ijtc-1403	393	10	dewi	dewi	PROPN
ijtc-1403	393	11	,	,	PUNCT
ijtc-1403	393	12	n.	n.	PROPN
ijtc-1403	393	13	p.	p.	PROPN
ijtc-1403	393	14	s.	s.	PROPN
ijtc-1403	393	15	(	(	PUNCT
ijtc-1403	393	16	2020	2020	NUM
ijtc-1403	393	17	)	)	PUNCT
ijtc-1403	393	18	.	.	PUNCT
ijtc-1403	394	1	pengaruh	pengaruh	NOUN
ijtc-1403	394	2	profitabilitas	profitabilita	NOUN
ijtc-1403	394	3	,	,	PUNCT
ijtc-1403	394	4	likuiditas	likuidita	NOUN
ijtc-1403	394	5	,	,	PUNCT
ijtc-1403	394	6	dan	dan	PROPN
ijtc-1403	394	7	leverage	leverage	PROPN
ijtc-1403	394	8	,	,	PUNCT
ijtc-1403	394	9	terhadap	terhadap	PROPN
ijtc-1403	394	10	agresivitas	agresivita	VERB
ijtc-1403	394	11	pajak	pajak	PROPN
ijtc-1403	394	12	pada	pada	PROPN
ijtc-1403	394	13	perusahaan	perusahaan	PROPN
ijtc-1403	394	14	manufaktur	manufaktur	PROPN
ijtc-1403	394	15	yang	yang	PROPN
ijtc-1403	394	16	terdaftar	terdaftar	PROPN
ijtc-1403	394	17	di	di	PROPN
ijtc-1403	394	18	bei	bei	PROPN
ijtc-1403	394	19	.	.	PUNCT
ijtc-1403	395	1	jurnal	jurnal	PROPN
ijtc-1403	395	2	kharisma	kharisma	PROPN
ijtc-1403	395	3	,	,	PUNCT
ijtc-1403	395	4	2(1	2(1	NUM
ijtc-1403	395	5	)	)	PUNCT
ijtc-1403	395	6	,	,	PUNCT
ijtc-1403	395	7	66–76	66–76	PROPN
ijtc-1403	395	8	.	.	PUNCT
ijtc-1403	396	1	https://doi.org/10.46576/bn.v3i2.1005	https://doi.org/10.46576/bn.v3i2.1005	PROPN
ijtc-1403	396	2	fitri	fitri	PROPN
ijtc-1403	396	3	,	,	PUNCT
ijtc-1403	396	4	h.	h.	NOUN
ijtc-1403	396	5	,	,	PUNCT
ijtc-1403	396	6	elmanizar	elmanizar	NOUN
ijtc-1403	396	7	,	,	PUNCT
ijtc-1403	396	8	nugraha	nugraha	NOUN
ijtc-1403	396	9	,	,	PUNCT
ijtc-1403	396	10	a.	a.	NOUN
ijtc-1403	396	11	t.	t.	PROPN
ijtc-1403	396	12	,	,	PUNCT
ijtc-1403	396	13	yakub	yakub	NOUN
ijtc-1403	396	14	,	,	PUNCT
ijtc-1403	396	15	a.	a.	NOUN
ijtc-1403	396	16	,	,	PUNCT
ijtc-1403	396	17	&	&	CCONJ
ijtc-1403	396	18	cahyono	cahyono	PROPN
ijtc-1403	396	19	,	,	PUNCT
ijtc-1403	396	20	b.	b.	PROPN
ijtc-1403	396	21	p.	p.	PROPN
ijtc-1403	396	22	(	(	PUNCT
ijtc-1403	396	23	2019	2019	NUM
ijtc-1403	396	24	)	)	PUNCT
ijtc-1403	396	25	.	.	PUNCT
ijtc-1403	397	1	the	the	DET
ijtc-1403	397	2	application	application	NOUN
ijtc-1403	397	3	of	of	ADP
ijtc-1403	397	4	agency	agency	NOUN
ijtc-1403	397	5	theory	theory	NOUN
ijtc-1403	397	6	in	in	ADP
ijtc-1403	397	7	supply	supply	NOUN
ijtc-1403	397	8	chain	chain	NOUN
ijtc-1403	397	9	finance	finance	NOUN
ijtc-1403	397	10	:	:	PUNCT
ijtc-1403	397	11	a	a	DET
ijtc-1403	397	12	case	case	NOUN
ijtc-1403	397	13	of	of	ADP
ijtc-1403	397	14	indonesian	indonesian	ADJ
ijtc-1403	397	15	manufacturing	manufacturing	NOUN
ijtc-1403	397	16	firms	firm	NOUN
ijtc-1403	397	17	.	.	PUNCT
ijtc-1403	398	1	international	international	ADJ
ijtc-1403	398	2	journal	journal	PROPN
ijtc-1403	398	3	of	of	ADP
ijtc-1403	398	4	supply	supply	NOUN
ijtc-1403	398	5	chain	chain	NOUN
ijtc-1403	398	6	management	management	NOUN
ijtc-1403	398	7	,	,	PUNCT
ijtc-1403	398	8	8(3	8(3	NUM
ijtc-1403	398	9	)	)	PUNCT
ijtc-1403	398	10	,	,	PUNCT
ijtc-1403	398	11	23–32	23–32	NUM
ijtc-1403	398	12	.	.	PUNCT
ijtc-1403	399	1	ghozali	ghozali	PROPN
ijtc-1403	399	2	,	,	PUNCT
ijtc-1403	399	3	i.	i.	PROPN
ijtc-1403	399	4	(	(	PUNCT
ijtc-1403	399	5	2018	2018	NUM
ijtc-1403	399	6	)	)	PUNCT
ijtc-1403	399	7	.	.	PUNCT
ijtc-1403	400	1	aplikasi	aplikasi	PROPN
ijtc-1403	400	2	analisis	analisis	PROPN
ijtc-1403	400	3	multivariate	multivariate	PROPN
ijtc-1403	400	4	dengan	dengan	PROPN
ijtc-1403	400	5	program	program	PROPN
ijtc-1403	400	6	ibm	ibm	PROPN
ijtc-1403	400	7	spss	spss	PROPN
ijtc-1403	400	8	25	25	NUM
ijtc-1403	400	9	(	(	PUNCT
ijtc-1403	400	10	9th	9th	ADJ
ijtc-1403	400	11	ed	ed	NOUN
ijtc-1403	400	12	.	.	PUNCT
ijtc-1403	400	13	)	)	PUNCT
ijtc-1403	400	14	.	.	PUNCT
ijtc-1403	401	1	badan	badan	PROPN
ijtc-1403	401	2	penerbit	penerbit	PROPN
ijtc-1403	401	3	universitas	universita	NOUN
ijtc-1403	401	4	diponegoro	diponegoro	PROPN
ijtc-1403	401	5	.	.	PUNCT
ijtc-1403	402	1	hartadinata	hartadinata	PROPN
ijtc-1403	402	2	,	,	PUNCT
ijtc-1403	402	3	o.	o.	PROPN
ijtc-1403	402	4	s.	s.	PROPN
ijtc-1403	402	5	,	,	PUNCT
ijtc-1403	402	6	&	&	CCONJ
ijtc-1403	402	7	tjaraka	tjaraka	PROPN
ijtc-1403	402	8	,	,	PUNCT
ijtc-1403	402	9	h.	h.	PROPN
ijtc-1403	402	10	(	(	PUNCT
ijtc-1403	402	11	2013	2013	NUM
ijtc-1403	402	12	)	)	PUNCT
ijtc-1403	402	13	.	.	PUNCT
ijtc-1403	403	1	analisis	analisis	ADJ
ijtc-1403	403	2	pengaruh	pengaruh	NOUN
ijtc-1403	403	3	kepemilikan	kepemilikan	VERB
ijtc-1403	403	4	manajerial	manajerial	ADJ
ijtc-1403	403	5	,	,	PUNCT
ijtc-1403	403	6	kebijakan	kebijakan	PROPN
ijtc-1403	403	7	utang	utang	PROPN
ijtc-1403	403	8	,	,	PUNCT
ijtc-1403	403	9	dan	dan	PROPN
ijtc-1403	403	10	ukuran	ukuran	PROPN
ijtc-1403	403	11	perusahaan	perusahaan	PROPN
ijtc-1403	403	12	terhadap	terhadap	PROPN
ijtc-1403	403	13	tax	tax	PROPN
ijtc-1403	403	14	aggressiveness	aggressiveness	PROPN
ijtc-1403	403	15	pada	pada	PROPN
ijtc-1403	403	16	perusahaan	perusahaan	PROPN
ijtc-1403	403	17	manufaktur	manufaktur	PROPN
ijtc-1403	403	18	di	di	PROPN
ijtc-1403	403	19	bursa	bursa	PROPN
ijtc-1403	403	20	efek	efek	NOUN
ijtc-1403	403	21	indonesia	indonesia	PROPN
ijtc-1403	403	22	periode	periode	PROPN
ijtc-1403	403	23	tahun	tahun	PROPN
ijtc-1403	403	24	2008	2008	NUM
ijtc-1403	403	25	-	-	SYM
ijtc-1403	403	26	2010	2010	NUM
ijtc-1403	403	27	.	.	PUNCT
ijtc-1403	404	1	jurnal	jurnal	ADJ
ijtc-1403	404	2	ekonomi	ekonomi	PROPN
ijtc-1403	404	3	dan	dan	PROPN
ijtc-1403	404	4	bisnis	bisnis	PROPN
ijtc-1403	404	5	,	,	PUNCT
ijtc-1403	404	6	23(3	23(3	NUM
ijtc-1403	404	7	)	)	PUNCT
ijtc-1403	404	8	,	,	PUNCT
ijtc-1403	404	9	48–59	48–59	PROPN
ijtc-1403	404	10	.	.	PUNCT
ijtc-1403	405	1	issa	issa	PROPN
ijtc-1403	405	2	,	,	PUNCT
ijtc-1403	405	3	a.	a.	PROPN
ijtc-1403	405	4	,	,	PUNCT
ijtc-1403	405	5	&	&	CCONJ
ijtc-1403	405	6	fang	fang	PROPN
ijtc-1403	405	7	,	,	PUNCT
ijtc-1403	405	8	h.	h.	PROPN
ijtc-1403	405	9	x.	x.	PROPN
ijtc-1403	405	10	(	(	PUNCT
ijtc-1403	405	11	2019	2019	NUM
ijtc-1403	405	12	)	)	PUNCT
ijtc-1403	405	13	.	.	PUNCT
ijtc-1403	406	1	the	the	DET
ijtc-1403	406	2	impact	impact	NOUN
ijtc-1403	406	3	of	of	ADP
ijtc-1403	406	4	board	board	NOUN
ijtc-1403	406	5	gender	gender	NOUN
ijtc-1403	406	6	diversity	diversity	NOUN
ijtc-1403	406	7	on	on	ADP
ijtc-1403	406	8	corporate	corporate	ADJ
ijtc-1403	406	9	social	social	ADJ
ijtc-1403	406	10	responsibility	responsibility	NOUN
ijtc-1403	406	11	in	in	ADP
ijtc-1403	406	12	the	the	DET
ijtc-1403	406	13	arab	arab	PROPN
ijtc-1403	406	14	gulf	gulf	PROPN
ijtc-1403	406	15	states	state	NOUN
ijtc-1403	406	16	.	.	PUNCT
ijtc-1403	407	1	gender	gender	NOUN
ijtc-1403	407	2	in	in	ADP
ijtc-1403	407	3	management	management	NOUN
ijtc-1403	407	4	,	,	PUNCT
ijtc-1403	407	5	34(7	34(7	NUM
ijtc-1403	407	6	)	)	PUNCT
ijtc-1403	407	7	,	,	PUNCT
ijtc-1403	407	8	577–605	577–605	NUM
ijtc-1403	407	9	.	.	PUNCT
ijtc-1403	408	1	https://doi.org/10.1108/gm-07-2018-0087	https://doi.org/10.1108/gm-07-2018-0087	PROPN
ijtc-1403	408	2	jarboui	jarboui	PROPN
ijtc-1403	408	3	,	,	PUNCT
ijtc-1403	408	4	a.	a.	PROPN
ijtc-1403	408	5	,	,	PUNCT
ijtc-1403	408	6	kachouri	kachouri	PROPN
ijtc-1403	408	7	ben	ben	PROPN
ijtc-1403	408	8	saad	saad	PROPN
ijtc-1403	408	9	,	,	PUNCT
ijtc-1403	408	10	m.	m.	NOUN
ijtc-1403	408	11	,	,	PUNCT
ijtc-1403	408	12	&	&	CCONJ
ijtc-1403	408	13	riguen	riguen	PROPN
ijtc-1403	408	14	,	,	PUNCT
ijtc-1403	408	15	r.	r.	PROPN
ijtc-1403	408	16	(	(	PUNCT
ijtc-1403	408	17	2020	2020	NUM
ijtc-1403	408	18	)	)	PUNCT
ijtc-1403	408	19	.	.	PUNCT
ijtc-1403	409	1	tax	tax	NOUN
ijtc-1403	409	2	avoidance	avoidance	NOUN
ijtc-1403	409	3	:	:	PUNCT
ijtc-1403	409	4	do	do	AUX
ijtc-1403	409	5	board	board	NOUN
ijtc-1403	409	6	gender	gender	NOUN
ijtc-1403	409	7	diversity	diversity	NOUN
ijtc-1403	409	8	and	and	CCONJ
ijtc-1403	409	9	sustainability	sustainability	NOUN
ijtc-1403	409	10	performance	performance	NOUN
ijtc-1403	409	11	make	make	VERB
ijtc-1403	409	12	a	a	DET
ijtc-1403	409	13	difference	difference	NOUN
ijtc-1403	409	14	?	?	PUNCT
ijtc-1403	410	1	journal	journal	NOUN
ijtc-1403	410	2	of	of	ADP
ijtc-1403	410	3	financial	financial	ADJ
ijtc-1403	410	4	crime	crime	NOUN
ijtc-1403	410	5	,	,	PUNCT
ijtc-1403	410	6	27(4	27(4	PROPN
ijtc-1403	410	7	)	)	PUNCT
ijtc-1403	410	8	,	,	PUNCT
ijtc-1403	410	9	1389–1408	1389–1408	NUM
ijtc-1403	410	10	.	.	PUNCT
ijtc-1403	411	1	https://doi.org/10.1108/jfc-09-2019-0122	https://doi.org/10.1108/jfc-09-2019-0122	PROPN
ijtc-1403	411	2	kristina	kristina	PROPN
ijtc-1403	411	3	,	,	PUNCT
ijtc-1403	411	4	i.	i.	PROPN
ijtc-1403	411	5	g.	g.	PROPN
ijtc-1403	411	6	a.	a.	PROPN
ijtc-1403	411	7	r.	r.	PROPN
ijtc-1403	411	8	,	,	PUNCT
ijtc-1403	411	9	&	&	CCONJ
ijtc-1403	411	10	wiratmaja	wiratmaja	PROPN
ijtc-1403	411	11	,	,	PUNCT
ijtc-1403	411	12	i.	i.	PROPN
ijtc-1403	411	13	d.	d.	PROPN
ijtc-1403	411	14	n.	n.	PROPN
ijtc-1403	411	15	(	(	PUNCT
ijtc-1403	411	16	2018	2018	NUM
ijtc-1403	411	17	)	)	PUNCT
ijtc-1403	411	18	.	.	PUNCT
ijtc-1403	412	1	pengaruh	pengaruh	PROPN
ijtc-1403	412	2	board	board	PROPN
ijtc-1403	412	3	diversity	diversity	NOUN
ijtc-1403	412	4	dan	dan	PROPN
ijtc-1403	412	5	intellectual	intellectual	PROPN
ijtc-1403	412	6	capital	capital	PROPN
ijtc-1403	412	7	pada	pada	PROPN
ijtc-1403	412	8	nilai	nilai	PROPN
ijtc-1403	412	9	perusahaan	perusahaan	PROPN
ijtc-1403	412	10	.	.	PUNCT
ijtc-1403	413	1	e	e	X
ijtc-1403	413	2	-	-	ADJ
ijtc-1403	413	3	jurnal	jurnal	ADJ
ijtc-1403	413	4	akuntansi	akuntansi	PROPN
ijtc-1403	413	5	universitas	universita	NOUN
ijtc-1403	413	6	udayana	udayana	PROPN
ijtc-1403	413	7	,	,	PUNCT
ijtc-1403	413	8	22(3	22(3	NUM
ijtc-1403	413	9	)	)	PUNCT
ijtc-1403	413	10	,	,	PUNCT
ijtc-1403	413	11	23132338	23132338	NUM
ijtc-1403	413	12	.	.	PUNCT
ijtc-1403	414	1	https://doi.org/10.24843/eja.2018.v22.i03.p25	https://doi.org/10.24843/eja.2018.v22.i03.p25	PROPN
ijtc-1403	414	2	kurniasih	kurniasih	PROPN
ijtc-1403	414	3	,	,	PUNCT
ijtc-1403	414	4	t.	t.	PROPN
ijtc-1403	414	5	,	,	PUNCT
ijtc-1403	414	6	&	&	CCONJ
ijtc-1403	414	7	sari	sari	NOUN
ijtc-1403	414	8	,	,	PUNCT
ijtc-1403	414	9	m.	m.	NOUN
ijtc-1403	414	10	m.	m.	PROPN
ijtc-1403	414	11	r.	r.	PROPN
ijtc-1403	414	12	(	(	PUNCT
ijtc-1403	414	13	2013	2013	NUM
ijtc-1403	414	14	)	)	PUNCT
ijtc-1403	414	15	.	.	PUNCT
ijtc-1403	415	1	pengaruh	pengaruh	NOUN
ijtc-1403	415	2	return	return	VERB
ijtc-1403	415	3	on	on	ADP
ijtc-1403	415	4	assets	asset	NOUN
ijtc-1403	415	5	,	,	PUNCT
ijtc-1403	415	6	leverage	leverage	NOUN
ijtc-1403	415	7	,	,	PUNCT
ijtc-1403	415	8	corporate	corporate	ADJ
ijtc-1403	415	9	governance	governance	NOUN
ijtc-1403	415	10	,	,	PUNCT
ijtc-1403	415	11	ukuran	ukuran	PROPN
ijtc-1403	415	12	perusahaan	perusahaan	PROPN
ijtc-1403	415	13	dan	dan	PROPN
ijtc-1403	415	14	kompensasi	kompensasi	PROPN
ijtc-1403	415	15	rugi	rugi	PROPN
ijtc-1403	415	16	fiskal	fiskal	PROPN
ijtc-1403	415	17	pada	pada	PROPN
ijtc-1403	415	18	tax	tax	NOUN
ijtc-1403	415	19	avoidance	avoidance	NOUN
ijtc-1403	415	20	.	.	PUNCT
ijtc-1403	416	1	buletin	buletin	PROPN
ijtc-1403	416	2	studi	studi	PROPN
ijtc-1403	416	3	ekonomi	ekonomi	PROPN
ijtc-1403	416	4	,	,	PUNCT
ijtc-1403	416	5	18(1	18(1	NUM
ijtc-1403	416	6	)	)	PUNCT
ijtc-1403	416	7	,	,	PUNCT
ijtc-1403	416	8	58–66	58–66	NUM
ijtc-1403	416	9	.	.	PUNCT
ijtc-1403	417	1	kurniawati	kurniawati	PROPN
ijtc-1403	417	2	,	,	PUNCT
ijtc-1403	417	3	e.	e.	PROPN
ijtc-1403	417	4	(	(	PUNCT
ijtc-1403	417	5	2019	2019	NUM
ijtc-1403	417	6	)	)	PUNCT
ijtc-1403	417	7	.	.	PUNCT
ijtc-1403	418	1	pengaruh	pengaruh	VERB
ijtc-1403	418	2	corporate	corporate	ADJ
ijtc-1403	418	3	social	social	ADJ
ijtc-1403	418	4	responsibility	responsibility	NOUN
ijtc-1403	418	5	,	,	PUNCT
ijtc-1403	418	6	likuiditas	likuiditas	PROPN
ijtc-1403	418	7	,	,	PUNCT
ijtc-1403	418	8	dan	dan	PROPN
ijtc-1403	418	9	leverage	leverage	PROPN
ijtc-1403	418	10	terhadap	terhadap	PROPN
ijtc-1403	418	11	agresivitas	agresivita	VERB
ijtc-1403	418	12	pajak	pajak	ADV
ijtc-1403	418	13	.	.	PUNCT
ijtc-1403	419	1	jurnal	jurnal	PROPN
ijtc-1403	419	2	profita	profita	PROPN
ijtc-1403	419	3	,	,	PUNCT
ijtc-1403	419	4	12(3	12(3	NUM
ijtc-1403	419	5	)	)	PUNCT
ijtc-1403	419	6	,	,	PUNCT
ijtc-1403	419	7	408	408	X
ijtc-1403	419	8	.	.	PUNCT
ijtc-1403	420	1	https://doi.org/10.22441/profita.2019.v12.03.004	https://doi.org/10.22441/profita.2019.v12.03.004	VERB
ijtc-1403	420	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	420	3	gender	gender	NOUN
ijtc-1403	420	4	diversity	diversity	NOUN
ijtc-1403	420	5	,	,	PUNCT
ijtc-1403	420	6	corporate	corporate	ADJ
ijtc-1403	420	7	social	social	ADJ
ijtc-1403	420	8	responsibility	responsibility	NOUN
ijtc-1403	420	9	,	,	PUNCT
ijtc-1403	420	10	return	return	VERB
ijtc-1403	420	11	on	on	ADP
ijtc-1403	420	12	asset	asset	NOUN
ijtc-1403	420	13	,	,	PUNCT
ijtc-1403	420	14	and	and	CCONJ
ijtc-1403	420	15	leverage	leverage	NOUN
ijtc-1403	420	16	on	on	ADP
ijtc-1403	420	17	the	the	DET
ijtc-1403	420	18	corporate	corporate	ADJ
ijtc-1403	420	19	tax	tax	NOUN
ijtc-1403	420	20	aggressiveness	aggressiveness	NOUN
ijtc-1403	420	21	of	of	ADP
ijtc-1403	420	22	manufacturing	manufacturing	NOUN
ijtc-1403	420	23	companies	company	NOUN
ijtc-1403	420	24	in	in	ADP
ijtc-1403	420	25	indonesia	indonesia	PROPN
ijtc-1403	420	26	wulandari	wulandari	X
ijtc-1403	420	27	,	,	PUNCT
ijtc-1403	420	28	tjahjono	tjahjono	ADV
ijtc-1403	420	29	,	,	PUNCT
ijtc-1403	420	30	ismawati	ismawati	NOUN
ijtc-1403	420	31	,	,	PUNCT
ijtc-1403	420	32	and	and	CCONJ
ijtc-1403	420	33	mulyanah	mulyanah	PROPN
ijtc-1403	420	34	745	745	NUM
ijtc-1403	420	35	|	|	ADV
ijtc-1403	420	36	ilomata	ilomata	PROPN
ijtc-1403	420	37	international	international	ADJ
ijtc-1403	420	38	journal	journal	NOUN
ijtc-1403	420	39	of	of	ADP
ijtc-1403	420	40	tax	tax	PROPN
ijtc-1403	420	41	&	&	CCONJ
ijtc-1403	420	42	accounting	accounting	PROPN
ijtc-1403	420	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	420	44	kusuma	kusuma	PROPN
ijtc-1403	420	45	,	,	PUNCT
ijtc-1403	420	46	a.	a.	PROPN
ijtc-1403	420	47	s.	s.	PROPN
ijtc-1403	420	48	,	,	PUNCT
ijtc-1403	420	49	&	&	CCONJ
ijtc-1403	420	50	maryono	maryono	PROPN
ijtc-1403	420	51	,	,	PUNCT
ijtc-1403	420	52	m.	m.	NOUN
ijtc-1403	420	53	(	(	PUNCT
ijtc-1403	420	54	2022	2022	NUM
ijtc-1403	420	55	)	)	PUNCT
ijtc-1403	420	56	.	.	PUNCT
ijtc-1403	421	1	faktor	faktor	PROPN
ijtc-1403	421	2	–	–	PUNCT
ijtc-1403	421	3	faktor	faktor	PROPN
ijtc-1403	421	4	yang	yang	PROPN
ijtc-1403	421	5	berpengaruh	berpengaruh	PROPN
ijtc-1403	421	6	terhadap	terhadap	PROPN
ijtc-1403	421	7	agresivitas	agresivita	VERB
ijtc-1403	421	8	pajak	pajak	ADV
ijtc-1403	421	9	.	.	PUNCT
ijtc-1403	422	1	owner	owner	NOUN
ijtc-1403	422	2	,	,	PUNCT
ijtc-1403	422	3	6(2	6(2	NUM
ijtc-1403	422	4	)	)	PUNCT
ijtc-1403	422	5	,	,	PUNCT
ijtc-1403	422	6	1888–1898	1888–1898	NUM
ijtc-1403	422	7	.	.	PUNCT
ijtc-1403	423	1	https://doi.org/10.33395/owner.v6i2.743	https://doi.org/10.33395/owner.v6i2.743	PROPN
ijtc-1403	423	2	lanis	lanis	PROPN
ijtc-1403	423	3	,	,	PUNCT
ijtc-1403	423	4	r.	r.	PROPN
ijtc-1403	423	5	,	,	PUNCT
ijtc-1403	423	6	&	&	CCONJ
ijtc-1403	423	7	richardson	richardson	PROPN
ijtc-1403	423	8	,	,	PUNCT
ijtc-1403	423	9	g.	g.	PROPN
ijtc-1403	423	10	(	(	PUNCT
ijtc-1403	423	11	2012	2012	NUM
ijtc-1403	423	12	)	)	PUNCT
ijtc-1403	423	13	.	.	PUNCT
ijtc-1403	424	1	corporate	corporate	ADJ
ijtc-1403	424	2	social	social	ADJ
ijtc-1403	424	3	responsibility	responsibility	NOUN
ijtc-1403	424	4	and	and	CCONJ
ijtc-1403	424	5	tax	tax	NOUN
ijtc-1403	424	6	aggressiveness	aggressiveness	NOUN
ijtc-1403	424	7	:	:	PUNCT
ijtc-1403	424	8	an	an	DET
ijtc-1403	424	9	empirical	empirical	ADJ
ijtc-1403	424	10	analysis	analysis	NOUN
ijtc-1403	424	11	.	.	PUNCT
ijtc-1403	425	1	journal	journal	NOUN
ijtc-1403	425	2	of	of	ADP
ijtc-1403	425	3	accounting	accounting	NOUN
ijtc-1403	425	4	and	and	CCONJ
ijtc-1403	425	5	public	public	ADJ
ijtc-1403	425	6	policy	policy	NOUN
ijtc-1403	425	7	,	,	PUNCT
ijtc-1403	425	8	31(1	31(1	NUM
ijtc-1403	425	9	)	)	PUNCT
ijtc-1403	425	10	,	,	PUNCT
ijtc-1403	425	11	86–108	86–108	NUM
ijtc-1403	425	12	.	.	PUNCT
ijtc-1403	426	1	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	https://doi.org/10.1016/j.jaccpubpol.2011.10.006	ADJ
ijtc-1403	426	2	lanis	lanis	PROPN
ijtc-1403	426	3	,	,	PUNCT
ijtc-1403	426	4	r.	r.	PROPN
ijtc-1403	426	5	,	,	PUNCT
ijtc-1403	426	6	&	&	CCONJ
ijtc-1403	426	7	richardson	richardson	PROPN
ijtc-1403	426	8	,	,	PUNCT
ijtc-1403	426	9	g.	g.	PROPN
ijtc-1403	426	10	(	(	PUNCT
ijtc-1403	426	11	2013	2013	NUM
ijtc-1403	426	12	)	)	PUNCT
ijtc-1403	426	13	.	.	PUNCT
ijtc-1403	427	1	corporate	corporate	ADJ
ijtc-1403	427	2	social	social	ADJ
ijtc-1403	427	3	responsibility	responsibility	NOUN
ijtc-1403	427	4	and	and	CCONJ
ijtc-1403	427	5	tax	tax	NOUN
ijtc-1403	427	6	aggressiveness	aggressiveness	NOUN
ijtc-1403	427	7	:	:	PUNCT
ijtc-1403	427	8	a	a	DET
ijtc-1403	427	9	test	test	NOUN
ijtc-1403	427	10	of	of	ADP
ijtc-1403	427	11	legitimacy	legitimacy	NOUN
ijtc-1403	427	12	theory	theory	NOUN
ijtc-1403	427	13	.	.	PUNCT
ijtc-1403	428	1	accounting	accounting	NOUN
ijtc-1403	428	2	,	,	PUNCT
ijtc-1403	428	3	auditing	auditing	NOUN
ijtc-1403	428	4	and	and	CCONJ
ijtc-1403	428	5	accountability	accountability	NOUN
ijtc-1403	428	6	journal	journal	NOUN
ijtc-1403	428	7	,	,	PUNCT
ijtc-1403	428	8	26(1	26(1	NUM
ijtc-1403	428	9	)	)	PUNCT
ijtc-1403	428	10	,	,	PUNCT
ijtc-1403	428	11	75–100	75–100	X
ijtc-1403	428	12	.	.	PUNCT
ijtc-1403	429	1	https://doi.org/10.1108/09513571311285621	https://doi.org/10.1108/09513571311285621	PROPN
ijtc-1403	429	2	lanis	lanis	PROPN
ijtc-1403	429	3	,	,	PUNCT
ijtc-1403	429	4	r.	r.	PROPN
ijtc-1403	429	5	,	,	PUNCT
ijtc-1403	429	6	richardson	richardson	PROPN
ijtc-1403	429	7	,	,	PUNCT
ijtc-1403	429	8	g.	g.	PROPN
ijtc-1403	429	9	,	,	PUNCT
ijtc-1403	429	10	&	&	CCONJ
ijtc-1403	429	11	taylor	taylor	PROPN
ijtc-1403	429	12	,	,	PUNCT
ijtc-1403	429	13	g.	g.	PROPN
ijtc-1403	429	14	(	(	PUNCT
ijtc-1403	429	15	2017	2017	NUM
ijtc-1403	429	16	)	)	PUNCT
ijtc-1403	429	17	.	.	PUNCT
ijtc-1403	430	1	board	board	NOUN
ijtc-1403	430	2	of	of	ADP
ijtc-1403	430	3	director	director	NOUN
ijtc-1403	430	4	gender	gender	NOUN
ijtc-1403	430	5	and	and	CCONJ
ijtc-1403	430	6	corporate	corporate	ADJ
ijtc-1403	430	7	tax	tax	NOUN
ijtc-1403	430	8	aggressiveness	aggressiveness	NOUN
ijtc-1403	430	9	:	:	PUNCT
ijtc-1403	430	10	an	an	DET
ijtc-1403	430	11	empirical	empirical	ADJ
ijtc-1403	430	12	analysis	analysis	NOUN
ijtc-1403	430	13	.	.	PUNCT
ijtc-1403	431	1	journal	journal	PROPN
ijtc-1403	431	2	of	of	ADP
ijtc-1403	431	3	business	business	NOUN
ijtc-1403	431	4	ethics	ethic	NOUN
ijtc-1403	431	5	,	,	PUNCT
ijtc-1403	431	6	144(3	144(3	NUM
ijtc-1403	431	7	)	)	PUNCT
ijtc-1403	431	8	,	,	PUNCT
ijtc-1403	431	9	577–596	577–596	NUM
ijtc-1403	431	10	.	.	PUNCT
ijtc-1403	432	1	https://doi.org/10.1007/s10551-015-2815-x	https://doi.org/10.1007/s10551-015-2815-x	PROPN
ijtc-1403	432	2	martinez	martinez	PROPN
ijtc-1403	432	3	,	,	PUNCT
ijtc-1403	432	4	a.	a.	PROPN
ijtc-1403	432	5	l.	l.	PROPN
ijtc-1403	432	6	(	(	PUNCT
ijtc-1403	432	7	2017	2017	NUM
ijtc-1403	432	8	)	)	PUNCT
ijtc-1403	432	9	.	.	PUNCT
ijtc-1403	433	1	tax	tax	NOUN
ijtc-1403	433	2	aggressiveness	aggressiveness	NOUN
ijtc-1403	433	3	:	:	PUNCT
ijtc-1403	433	4	a	a	DET
ijtc-1403	433	5	literature	literature	NOUN
ijtc-1403	433	6	survey	survey	NOUN
ijtc-1403	433	7	abstract	abstract	NOUN
ijtc-1403	433	8	.	.	PUNCT
ijtc-1403	434	1	journal	journal	NOUN
ijtc-1403	434	2	of	of	ADP
ijtc-1403	434	3	education	education	NOUN
ijtc-1403	434	4	and	and	CCONJ
ijtc-1403	434	5	research	research	NOUN
ijtc-1403	434	6	in	in	ADP
ijtc-1403	434	7	accounting	accounting	NOUN
ijtc-1403	434	8	,	,	PUNCT
ijtc-1403	434	9	11(0	11(0	PROPN
ijtc-1403	434	10	)	)	PUNCT
ijtc-1403	434	11	,	,	PUNCT
ijtc-1403	434	12	106–124	106–124	NUM
ijtc-1403	434	13	.	.	PUNCT
ijtc-1403	435	1	mohanadas	mohanadas	PROPN
ijtc-1403	435	2	,	,	PUNCT
ijtc-1403	435	3	n.	n.	PROPN
ijtc-1403	435	4	d.	d.	PROPN
ijtc-1403	435	5	,	,	PUNCT
ijtc-1403	435	6	abdullah	abdullah	PROPN
ijtc-1403	435	7	salim	salim	PROPN
ijtc-1403	435	8	,	,	PUNCT
ijtc-1403	435	9	a.	a.	PROPN
ijtc-1403	435	10	s.	s.	PROPN
ijtc-1403	435	11	,	,	PUNCT
ijtc-1403	435	12	&	&	CCONJ
ijtc-1403	435	13	pheng	pheng	PROPN
ijtc-1403	435	14	,	,	PUNCT
ijtc-1403	435	15	l.	l.	PROPN
ijtc-1403	435	16	k.	k.	PROPN
ijtc-1403	435	17	(	(	PUNCT
ijtc-1403	435	18	2020	2020	NUM
ijtc-1403	435	19	)	)	PUNCT
ijtc-1403	435	20	.	.	PUNCT
ijtc-1403	436	1	csr	csr	NOUN
ijtc-1403	436	2	and	and	CCONJ
ijtc-1403	436	3	tax	tax	NOUN
ijtc-1403	436	4	aggressiveness	aggressiveness	NOUN
ijtc-1403	436	5	of	of	ADP
ijtc-1403	436	6	malaysian	malaysian	ADJ
ijtc-1403	436	7	listed	list	VERB
ijtc-1403	436	8	companies	company	NOUN
ijtc-1403	436	9	:	:	PUNCT
ijtc-1403	436	10	evidence	evidence	NOUN
ijtc-1403	436	11	from	from	ADP
ijtc-1403	436	12	an	an	DET
ijtc-1403	436	13	emerging	emerge	VERB
ijtc-1403	436	14	economy	economy	NOUN
ijtc-1403	436	15	.	.	PUNCT
ijtc-1403	437	1	social	social	ADJ
ijtc-1403	437	2	responsibility	responsibility	NOUN
ijtc-1403	437	3	journal	journal	NOUN
ijtc-1403	437	4	,	,	PUNCT
ijtc-1403	437	5	16(5	16(5	NUM
ijtc-1403	437	6	)	)	PUNCT
ijtc-1403	437	7	,	,	PUNCT
ijtc-1403	437	8	597–612	597–612	NUM
ijtc-1403	437	9	.	.	PUNCT
ijtc-1403	438	1	https://doi.org/10.1108/srj-01-2019-0021	https://doi.org/10.1108/srj-01-2019-0021	PRON
ijtc-1403	439	1	nugraha	nugraha	VERB
ijtc-1403	439	2	,	,	PUNCT
ijtc-1403	439	3	n.	n.	PROPN
ijtc-1403	439	4	b.	b.	PROPN
ijtc-1403	439	5	,	,	PUNCT
ijtc-1403	439	6	&	&	CCONJ
ijtc-1403	439	7	meiranto	meiranto	PROPN
ijtc-1403	439	8	,	,	PUNCT
ijtc-1403	439	9	w.	w.	PROPN
ijtc-1403	439	10	(	(	PUNCT
ijtc-1403	439	11	2015	2015	NUM
ijtc-1403	439	12	)	)	PUNCT
ijtc-1403	439	13	.	.	PUNCT
ijtc-1403	440	1	pengaruh	pengaruh	VERB
ijtc-1403	440	2	corporate	corporate	ADJ
ijtc-1403	440	3	social	social	ADJ
ijtc-1403	440	4	responsibility	responsibility	NOUN
ijtc-1403	440	5	,	,	PUNCT
ijtc-1403	440	6	ukuran	ukuran	PROPN
ijtc-1403	440	7	perusahaan	perusahaan	PROPN
ijtc-1403	440	8	,	,	PUNCT
ijtc-1403	440	9	profitabilitas	profitabilita	NOUN
ijtc-1403	440	10	,	,	PUNCT
ijtc-1403	440	11	leverage	leverage	NOUN
ijtc-1403	440	12	dan	dan	PROPN
ijtc-1403	440	13	capital	capital	PROPN
ijtc-1403	440	14	intensity	intensity	PROPN
ijtc-1403	440	15	terhadap	terhadap	PROPN
ijtc-1403	440	16	agresivitas	agresivita	VERB
ijtc-1403	440	17	pajak	pajak	ADV
ijtc-1403	440	18	(	(	PUNCT
ijtc-1403	440	19	studi	studi	PROPN
ijtc-1403	440	20	empiris	empiris	PROPN
ijtc-1403	440	21	pada	pada	PROPN
ijtc-1403	440	22	perusahaan	perusahaan	PROPN
ijtc-1403	440	23	non	non	PROPN
ijtc-1403	440	24	keuangan	keuangan	PROPN
ijtc-1403	440	25	yang	yang	PROPN
ijtc-1403	440	26	terdaftar	terdaftar	PROPN
ijtc-1403	440	27	di	di	PROPN
ijtc-1403	440	28	bursa	bursa	PROPN
ijtc-1403	440	29	efek	efek	NOUN
ijtc-1403	440	30	indonesia	indonesia	PROPN
ijtc-1403	440	31	20122013	20122013	NUM
ijtc-1403	440	32	)	)	PUNCT
ijtc-1403	440	33	.	.	PUNCT
ijtc-1403	441	1	diponegoro	diponegoro	PROPN
ijtc-1403	441	2	journal	journal	PROPN
ijtc-1403	441	3	of	of	ADP
ijtc-1403	441	4	accounting	accounting	NOUN
ijtc-1403	441	5	,	,	PUNCT
ijtc-1403	441	6	4(4	4(4	NUM
ijtc-1403	441	7	)	)	PUNCT
ijtc-1403	441	8	,	,	PUNCT
ijtc-1403	441	9	564–577	564–577	NUM
ijtc-1403	441	10	.	.	PUNCT
ijtc-1403	442	1	pramita	pramita	PROPN
ijtc-1403	442	2	,	,	PUNCT
ijtc-1403	442	3	y.	y.	PROPN
ijtc-1403	442	4	d.	d.	PROPN
ijtc-1403	442	5	,	,	PUNCT
ijtc-1403	442	6	&	&	CCONJ
ijtc-1403	442	7	susanti	susanti	PROPN
ijtc-1403	442	8	,	,	PUNCT
ijtc-1403	442	9	e.	e.	PROPN
ijtc-1403	442	10	n.	n.	PROPN
ijtc-1403	442	11	(	(	PUNCT
ijtc-1403	442	12	2023	2023	NUM
ijtc-1403	442	13	)	)	PUNCT
ijtc-1403	442	14	.	.	PUNCT
ijtc-1403	443	1	pengaruh	pengaruh	NOUN
ijtc-1403	443	2	transfer	transfer	NOUN
ijtc-1403	443	3	pricing	pricing	NOUN
ijtc-1403	443	4	,	,	PUNCT
ijtc-1403	443	5	koneksi	koneksi	NOUN
ijtc-1403	443	6	politik	politik	PROPN
ijtc-1403	443	7	,	,	PUNCT
ijtc-1403	443	8	thin	thin	ADJ
ijtc-1403	443	9	capitalization	capitalization	NOUN
ijtc-1403	443	10	,	,	PUNCT
ijtc-1403	443	11	dan	dan	PROPN
ijtc-1403	443	12	pengungkapan	pengungkapan	VERB
ijtc-1403	443	13	corporate	corporate	ADJ
ijtc-1403	443	14	social	social	ADJ
ijtc-1403	443	15	responsibility	responsibility	NOUN
ijtc-1403	443	16	terhadap	terhadap	PROPN
ijtc-1403	443	17	tax	tax	PROPN
ijtc-1403	443	18	avoidance	avoidance	NOUN
ijtc-1403	443	19	dengan	dengan	PROPN
ijtc-1403	443	20	corporate	corporate	ADJ
ijtc-1403	443	21	governance	governance	PROPN
ijtc-1403	443	22	sebagai	sebagai	PROPN
ijtc-1403	443	23	variabel	variabel	PROPN
ijtc-1403	443	24	moderasi	moderasi	PROPN
ijtc-1403	443	25	.	.	PUNCT
ijtc-1403	444	1	jurnal	jurnal	PROPN
ijtc-1403	444	2	akuntansi	akuntansi	PROPN
ijtc-1403	444	3	inovatif	inovatif	PROPN
ijtc-1403	444	4	,	,	PUNCT
ijtc-1403	444	5	1(2	1(2	NUM
ijtc-1403	444	6	)	)	PUNCT
ijtc-1403	444	7	,	,	PUNCT
ijtc-1403	444	8	29	29	NUM
ijtc-1403	444	9	–	–	SYM
ijtc-1403	444	10	46	46	NUM
ijtc-1403	444	11	.	.	PUNCT
ijtc-1403	445	1	https://doi.org/10.59330/jai.v1i2.11	https://doi.org/10.59330/jai.v1i2.11	VERB
ijtc-1403	445	2	rahayu	rahayu	PROPN
ijtc-1403	445	3	,	,	PUNCT
ijtc-1403	445	4	d.	d.	PROPN
ijtc-1403	445	5	d.	d.	PROPN
ijtc-1403	445	6	,	,	PUNCT
ijtc-1403	445	7	&	&	CCONJ
ijtc-1403	445	8	wahjudi	wahjudi	PROPN
ijtc-1403	445	9	,	,	PUNCT
ijtc-1403	445	10	e.	e.	PROPN
ijtc-1403	445	11	(	(	PUNCT
ijtc-1403	445	12	2021	2021	NUM
ijtc-1403	445	13	)	)	PUNCT
ijtc-1403	445	14	.	.	PUNCT
ijtc-1403	446	1	pengaruh	pengaruh	VERB
ijtc-1403	446	2	corporate	corporate	ADJ
ijtc-1403	446	3	social	social	ADJ
ijtc-1403	446	4	responsibility	responsibility	NOUN
ijtc-1403	446	5	,	,	PUNCT
ijtc-1403	446	6	roa	roa	NOUN
ijtc-1403	446	7	,	,	PUNCT
ijtc-1403	446	8	leverage	leverage	NOUN
ijtc-1403	446	9	,	,	PUNCT
ijtc-1403	446	10	size	size	NOUN
ijtc-1403	446	11	terhadap	terhadap	NOUN
ijtc-1403	446	12	agresivitas	agresivita	VERB
ijtc-1403	446	13	pajak	pajak	ADV
ijtc-1403	446	14	.	.	PUNCT
ijtc-1403	447	1	jurnal	jurnal	ADJ
ijtc-1403	447	2	akuntansi	akuntansi	PROPN
ijtc-1403	447	3	universitas	universitas	PROPN
ijtc-1403	447	4	jember	jember	PROPN
ijtc-1403	447	5	,	,	PUNCT
ijtc-1403	447	6	19(2	19(2	NUM
ijtc-1403	447	7	)	)	PUNCT
ijtc-1403	447	8	,	,	PUNCT
ijtc-1403	447	9	92	92	NUM
ijtc-1403	447	10	.	.	PUNCT
ijtc-1403	447	11	https://doi.org/10.19184/jauj.v19i2.24430	https://doi.org/10.19184/jauj.v19i2.24430	PUNCT
ijtc-1403	447	12	rahman	rahman	PROPN
ijtc-1403	447	13	,	,	PUNCT
ijtc-1403	447	14	h.	h.	PROPN
ijtc-1403	447	15	a.	a.	PROPN
ijtc-1403	447	16	(	(	PUNCT
ijtc-1403	447	17	2021	2021	NUM
ijtc-1403	447	18	)	)	PUNCT
ijtc-1403	447	19	.	.	PUNCT
ijtc-1403	448	1	agresivitas	agresivitas	VERB
ijtc-1403	448	2	pajak	pajak	PROPN
ijtc-1403	448	3	dan	dan	PROPN
ijtc-1403	448	4	faktor	faktor	PROPN
ijtc-1403	448	5	-	-	PUNCT
ijtc-1403	448	6	faktor	faktor	PROPN
ijtc-1403	448	7	yang	yang	PROPN
ijtc-1403	448	8	memengaruhinya	memengaruhinya	NOUN
ijtc-1403	448	9	.	.	PUNCT
ijtc-1403	449	1	jurnal	jurnal	ADJ
ijtc-1403	449	2	online	online	PROPN
ijtc-1403	449	3	insan	insan	PROPN
ijtc-1403	449	4	akuntan	akuntan	PROPN
ijtc-1403	449	5	,	,	PUNCT
ijtc-1403	449	6	6(2	6(2	NUM
ijtc-1403	449	7	)	)	PUNCT
ijtc-1403	449	8	,	,	PUNCT
ijtc-1403	449	9	195	195	NUM
ijtc-1403	449	10	.	.	PUNCT
ijtc-1403	450	1	https://doi.org/10.51211/joia.v6i2.1576	https://doi.org/10.51211/joia.v6i2.1576	PROPN
ijtc-1403	450	2	richardson	richardson	PROPN
ijtc-1403	450	3	,	,	PUNCT
ijtc-1403	450	4	g.	g.	PROPN
ijtc-1403	450	5	,	,	PUNCT
ijtc-1403	450	6	&	&	CCONJ
ijtc-1403	450	7	lanis	lanis	PROPN
ijtc-1403	450	8	,	,	PUNCT
ijtc-1403	450	9	t.	t.	PROPN
ijtc-1403	450	10	r.	r.	PROPN
ijtc-1403	450	11	(	(	PUNCT
ijtc-1403	450	12	2016	2016	NUM
ijtc-1403	450	13	)	)	PUNCT
ijtc-1403	450	14	.	.	PUNCT
ijtc-1403	451	1	women	woman	NOUN
ijtc-1403	451	2	on	on	ADP
ijtc-1403	451	3	the	the	DET
ijtc-1403	451	4	board	board	NOUN
ijtc-1403	451	5	of	of	ADP
ijtc-1403	451	6	directors	director	NOUN
ijtc-1403	451	7	and	and	CCONJ
ijtc-1403	451	8	corporate	corporate	ADJ
ijtc-1403	451	9	tax	tax	NOUN
ijtc-1403	451	10	aggressiveness	aggressiveness	NOUN
ijtc-1403	451	11	in	in	ADP
ijtc-1403	451	12	australia	australia	PROPN
ijtc-1403	451	13	:	:	PUNCT
ijtc-1403	451	14	an	an	DET
ijtc-1403	451	15	empirical	empirical	ADJ
ijtc-1403	451	16	analysis	analysis	NOUN
ijtc-1403	451	17	grant	grant	PROPN
ijtc-1403	451	18	richardson	richardson	PROPN
ijtc-1403	451	19	grantley	grantley	PROPN
ijtc-1403	451	20	taylor	taylor	PROPN
ijtc-1403	451	21	roman	roman	PROPN
ijtc-1403	451	22	lanis	lanis	PROPN
ijtc-1403	451	23	article	article	PROPN
ijtc-1403	451	24	.	.	PUNCT
ijtc-1403	452	1	accounting	accounting	PROPN
ijtc-1403	452	2	research	research	PROPN
ijtc-1403	452	3	journal	journal	NOUN
ijtc-1403	452	4	,	,	PUNCT
ijtc-1403	452	5	29(3	29(3	NUM
ijtc-1403	452	6	)	)	PUNCT
ijtc-1403	452	7	,	,	PUNCT
ijtc-1403	452	8	1–28	1–28	PROPN
ijtc-1403	452	9	.	.	PUNCT
ijtc-1403	452	10	rustiarini	rustiarini	PROPN
ijtc-1403	452	11	,	,	PUNCT
ijtc-1403	452	12	n.	n.	PROPN
ijtc-1403	452	13	w.	w.	PROPN
ijtc-1403	452	14	(	(	PUNCT
ijtc-1403	452	15	2011	2011	NUM
ijtc-1403	452	16	)	)	PUNCT
ijtc-1403	452	17	.	.	PUNCT
ijtc-1403	453	1	pengaruh	pengaruh	NOUN
ijtc-1403	453	2	struktur	struktur	PROPN
ijtc-1403	453	3	kepemilikan	kepemilikan	PROPN
ijtc-1403	453	4	saham	saham	PROPN
ijtc-1403	453	5	pada	pada	PROPN
ijtc-1403	453	6	pengungkapan	pengungkapan	PROPN
ijtc-1403	453	7	corporate	corporate	ADJ
ijtc-1403	453	8	social	social	ADJ
ijtc-1403	453	9	responsibility	responsibility	NOUN
ijtc-1403	453	10	.	.	PUNCT
ijtc-1403	454	1	jurnal	jurnal	ADJ
ijtc-1403	454	2	ilmiah	ilmiah	PROPN
ijtc-1403	454	3	akuntansi	akuntansi	PROPN
ijtc-1403	454	4	dan	dan	PROPN
ijtc-1403	454	5	bisnis	bisnis	PROPN
ijtc-1403	454	6	,	,	PUNCT
ijtc-1403	454	7	6(1	6(1	NUM
ijtc-1403	454	8	)	)	PUNCT
ijtc-1403	454	9	,	,	PUNCT
ijtc-1403	454	10	1–24	1–24	PROPN
ijtc-1403	454	11	.	.	PUNCT
ijtc-1403	455	1	septanta	septanta	PROPN
ijtc-1403	455	2	,	,	PUNCT
ijtc-1403	455	3	r.	r.	PROPN
ijtc-1403	455	4	,	,	PUNCT
ijtc-1403	455	5	ramdani	ramdani	PROPN
ijtc-1403	455	6	,	,	PUNCT
ijtc-1403	455	7	c.	c.	PROPN
ijtc-1403	455	8	s.	s.	PROPN
ijtc-1403	455	9	,	,	PUNCT
ijtc-1403	455	10	latif	latif	PROPN
ijtc-1403	455	11	,	,	PUNCT
ijtc-1403	455	12	a.	a.	PROPN
ijtc-1403	455	13	s.	s.	PROPN
ijtc-1403	455	14	,	,	PUNCT
ijtc-1403	455	15	&	&	CCONJ
ijtc-1403	455	16	lutfi	lutfi	PROPN
ijtc-1403	455	17	,	,	PUNCT
ijtc-1403	455	18	r.	r.	PROPN
ijtc-1403	455	19	a.	a.	PROPN
ijtc-1403	455	20	(	(	PUNCT
ijtc-1403	455	21	2023	2023	NUM
ijtc-1403	455	22	)	)	PUNCT
ijtc-1403	455	23	.	.	PUNCT
ijtc-1403	456	1	pengaruh	pengaruh	VERB
ijtc-1403	456	2	corporate	corporate	ADJ
ijtc-1403	456	3	sosial	sosial	ADJ
ijtc-1403	456	4	responsibility	responsibility	NOUN
ijtc-1403	456	5	,	,	PUNCT
ijtc-1403	456	6	finansial	finansial	ADJ
ijtc-1403	456	7	distress	distress	NOUN
ijtc-1403	456	8	terhadap	terhadap	PROPN
ijtc-1403	456	9	agresivitas	agresivita	VERB
ijtc-1403	456	10	pajak	pajak	ADV
ijtc-1403	456	11	.	.	PUNCT
ijtc-1403	457	1	jurnal	jurnal	ADJ
ijtc-1403	457	2	manajemen	manajeman	NOUN
ijtc-1403	457	3	dan	dan	PROPN
ijtc-1403	457	4	bisnis	bisnis	PROPN
ijtc-1403	457	5	,	,	PUNCT
ijtc-1403	457	6	3(1	3(1	NUM
ijtc-1403	457	7	)	)	PUNCT
ijtc-1403	457	8	,	,	PUNCT
ijtc-1403	457	9	18–26	18–26	NUM
ijtc-1403	457	10	.	.	PUNCT
ijtc-1403	458	1	https://doi.org/10.32509/jmb.v3i1.2640	https://doi.org/10.32509/jmb.v3i1.2640	PROPN
ijtc-1403	458	2	septiani	septiani	PROPN
ijtc-1403	458	3	,	,	PUNCT
ijtc-1403	458	4	a.	a.	NOUN
ijtc-1403	458	5	,	,	PUNCT
ijtc-1403	458	6	&	&	CCONJ
ijtc-1403	458	7	muid	muid	PROPN
ijtc-1403	458	8	,	,	PUNCT
ijtc-1403	458	9	d.	d.	PROPN
ijtc-1403	458	10	(	(	PUNCT
ijtc-1403	458	11	2019	2019	NUM
ijtc-1403	458	12	)	)	PUNCT
ijtc-1403	458	13	.	.	PUNCT
ijtc-1403	459	1	pengaruh	pengaruh	VERB
ijtc-1403	459	2	corporate	corporate	ADJ
ijtc-1403	459	3	social	social	ADJ
ijtc-1403	459	4	responsibility	responsibility	NOUN
ijtc-1403	459	5	,	,	PUNCT
ijtc-1403	459	6	corporate	corporate	ADJ
ijtc-1403	459	7	governance	governance	NOUN
ijtc-1403	459	8	,	,	PUNCT
ijtc-1403	459	9	leverage	leverage	NOUN
ijtc-1403	459	10	,	,	PUNCT
ijtc-1403	459	11	dan	dan	PROPN
ijtc-1403	459	12	profitabilitas	profitabilitas	PROPN
ijtc-1403	459	13	terhadap	terhadap	PROPN
ijtc-1403	459	14	tax	tax	NOUN
ijtc-1403	459	15	avoidance	avoidance	NOUN
ijtc-1403	459	16	.	.	PUNCT
ijtc-1403	460	1	diponegoro	diponegoro	PROPN
ijtc-1403	460	2	journal	journal	PROPN
ijtc-1403	460	3	of	of	ADP
ijtc-1403	460	4	accounting	accounting	NOUN
ijtc-1403	460	5	,	,	PUNCT
ijtc-1403	460	6	8(4	8(4	NUM
ijtc-1403	460	7	)	)	PUNCT
ijtc-1403	460	8	,	,	PUNCT
ijtc-1403	460	9	1–9	1–9	NOUN
ijtc-1403	460	10	.	.	PUNCT
ijtc-1403	460	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1403	460	12	gender	gender	NOUN
ijtc-1403	460	13	diversity	diversity	NOUN
ijtc-1403	460	14	,	,	PUNCT
ijtc-1403	460	15	corporate	corporate	ADJ
ijtc-1403	460	16	social	social	ADJ
ijtc-1403	460	17	responsibility	responsibility	NOUN
ijtc-1403	460	18	,	,	PUNCT
ijtc-1403	460	19	return	return	VERB
ijtc-1403	460	20	on	on	ADP
ijtc-1403	460	21	asset	asset	NOUN
ijtc-1403	460	22	,	,	PUNCT
ijtc-1403	460	23	and	and	CCONJ
ijtc-1403	460	24	leverage	leverage	NOUN
ijtc-1403	460	25	on	on	ADP
ijtc-1403	460	26	the	the	DET
ijtc-1403	460	27	corporate	corporate	ADJ
ijtc-1403	460	28	tax	tax	NOUN
ijtc-1403	460	29	aggressiveness	aggressiveness	NOUN
ijtc-1403	460	30	of	of	ADP
ijtc-1403	460	31	manufacturing	manufacturing	NOUN
ijtc-1403	460	32	companies	company	NOUN
ijtc-1403	460	33	in	in	ADP
ijtc-1403	460	34	indonesia	indonesia	PROPN
ijtc-1403	460	35	wulandari	wulandari	X
ijtc-1403	460	36	,	,	PUNCT
ijtc-1403	460	37	tjahjono	tjahjono	ADV
ijtc-1403	460	38	,	,	PUNCT
ijtc-1403	460	39	ismawati	ismawati	NOUN
ijtc-1403	460	40	,	,	PUNCT
ijtc-1403	460	41	and	and	CCONJ
ijtc-1403	460	42	mulyanah	mulyanah	PROPN
ijtc-1403	460	43	746	746	NUM
ijtc-1403	460	44	|	|	ADV
ijtc-1403	460	45	ilomata	ilomata	NOUN
ijtc-1403	460	46	international	international	ADJ
ijtc-1403	460	47	journal	journal	NOUN
ijtc-1403	460	48	of	of	ADP
ijtc-1403	460	49	tax	tax	PROPN
ijtc-1403	460	50	&	&	CCONJ
ijtc-1403	460	51	accounting	account	VERB
ijtc-1403	460	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1403	460	53	sugiyono	sugiyono	NOUN
ijtc-1403	460	54	.	.	PUNCT
ijtc-1403	461	1	(	(	PUNCT
ijtc-1403	461	2	2022	2022	NUM
ijtc-1403	461	3	)	)	PUNCT
ijtc-1403	461	4	.	.	PUNCT
ijtc-1403	462	1	metode	metode	PROPN
ijtc-1403	462	2	penelitian	penelitian	PROPN
ijtc-1403	462	3	kuantitatif	kuantitatif	PROPN
ijtc-1403	462	4	,	,	PUNCT
ijtc-1403	462	5	kualitatif	kualitatif	PROPN
ijtc-1403	462	6	,	,	PUNCT
ijtc-1403	462	7	dan	dan	PROPN
ijtc-1403	462	8	r&d	r&d	PROPN
ijtc-1403	462	9	.	.	PUNCT
ijtc-1403	463	1	alfabeta	alfabeta	PROPN
ijtc-1403	463	2	.	.	PROPN
ijtc-1403	463	3	susanto	susanto	PROPN
ijtc-1403	463	4	,	,	PUNCT
ijtc-1403	463	5	a.	a.	PROPN
ijtc-1403	463	6	,	,	PUNCT
ijtc-1403	463	7	&	&	CCONJ
ijtc-1403	463	8	veronica	veronica	PROPN
ijtc-1403	463	9	,	,	PUNCT
ijtc-1403	463	10	v.	v.	PROPN
ijtc-1403	463	11	(	(	PUNCT
ijtc-1403	463	12	2022	2022	NUM
ijtc-1403	463	13	)	)	PUNCT
ijtc-1403	463	14	.	.	PUNCT
ijtc-1403	464	1	pengaruh	pengaruh	VERB
ijtc-1403	464	2	corporate	corporate	ADJ
ijtc-1403	464	3	social	social	ADJ
ijtc-1403	464	4	responsibility	responsibility	NOUN
ijtc-1403	464	5	(	(	PUNCT
ijtc-1403	464	6	csr	csr	NOUN
ijtc-1403	464	7	)	)	PUNCT
ijtc-1403	464	8	dan	dan	PROPN
ijtc-1403	464	9	karakteristik	karakteristik	PROPN
ijtc-1403	464	10	perusahaan	perusahaan	PROPN
ijtc-1403	464	11	terhadap	terhadap	PROPN
ijtc-1403	464	12	praktik	praktik	PROPN
ijtc-1403	464	13	penghindaran	penghindaran	VERB
ijtc-1403	464	14	pajak	pajak	PROPN
ijtc-1403	464	15	perusahaan	perusahaan	PROPN
ijtc-1403	464	16	yang	yang	PROPN
ijtc-1403	464	17	terdaftar	terdaftar	PROPN
ijtc-1403	464	18	di	di	PROPN
ijtc-1403	464	19	bursa	bursa	PROPN
ijtc-1403	464	20	efek	efek	PROPN
ijtc-1403	464	21	indonesia	indonesia	PROPN
ijtc-1403	464	22	.	.	PUNCT
ijtc-1403	465	1	owner	owner	PROPN
ijtc-1403	465	2	,	,	PUNCT
ijtc-1403	465	3	6(1	6(1	NUM
ijtc-1403	465	4	)	)	PUNCT
ijtc-1403	465	5	,	,	PUNCT
ijtc-1403	466	1	541–553	541–553	NUM
ijtc-1403	466	2	.	.	PUNCT
ijtc-1403	466	3	https://doi.org/10.33395/owner.v6i1.551	https://doi.org/10.33395/owner.v6i1.551	PROPN
ijtc-1403	466	4	suyanto	suyanto	PROPN
ijtc-1403	466	5	,	,	PUNCT
ijtc-1403	466	6	k.	k.	PROPN
ijtc-1403	466	7	d.	d.	PROPN
ijtc-1403	466	8	,	,	PUNCT
ijtc-1403	466	9	&	&	CCONJ
ijtc-1403	466	10	supramono	supramono	PROPN
ijtc-1403	466	11	.	.	PUNCT
ijtc-1403	467	1	(	(	PUNCT
ijtc-1403	467	2	2012	2012	NUM
ijtc-1403	467	3	)	)	PUNCT
ijtc-1403	467	4	.	.	PUNCT
ijtc-1403	468	1	likuiditas	likuiditas	PROPN
ijtc-1403	468	2	,	,	PUNCT
ijtc-1403	468	3	leverage	leverage	NOUN
ijtc-1403	468	4	,	,	PUNCT
ijtc-1403	468	5	komisaris	komisaris	NOUN
ijtc-1403	468	6	independen	independen	PROPN
ijtc-1403	468	7	,	,	PUNCT
ijtc-1403	468	8	dan	dan	PROPN
ijtc-1403	468	9	manajemen	manajemen	PROPN
ijtc-1403	468	10	laba	laba	PROPN
ijtc-1403	468	11	terhadap	terhadap	PROPN
ijtc-1403	468	12	agresivitas	agresivita	VERB
ijtc-1403	468	13	pajak	pajak	PROPN
ijtc-1403	468	14	perusahaan	perusahaan	PROPN
ijtc-1403	468	15	.	.	PUNCT
ijtc-1403	469	1	jurnal	jurnal	ADJ
ijtc-1403	469	2	keuangan	keuangan	PROPN
ijtc-1403	469	3	dan	dan	PROPN
ijtc-1403	469	4	perbankan	perbankan	PROPN
ijtc-1403	469	5	,	,	PUNCT
ijtc-1403	469	6	16(2	16(2	NUM
ijtc-1403	469	7	)	)	PUNCT
ijtc-1403	469	8	,	,	PUNCT
ijtc-1403	469	9	167–177	167–177	NUM
ijtc-1403	469	10	.	.	PUNCT
ijtc-1403	470	1	tanujaya	tanujaya	PROPN
ijtc-1403	470	2	,	,	PUNCT
ijtc-1403	470	3	k.	k.	PROPN
ijtc-1403	470	4	,	,	PUNCT
ijtc-1403	470	5	&	&	CCONJ
ijtc-1403	470	6	anggreany	anggreany	PROPN
ijtc-1403	470	7	,	,	PUNCT
ijtc-1403	470	8	e.	e.	PROPN
ijtc-1403	470	9	(	(	PUNCT
ijtc-1403	470	10	2021	2021	NUM
ijtc-1403	470	11	)	)	PUNCT
ijtc-1403	470	12	.	.	PUNCT
ijtc-1403	471	1	hubungan	hubungan	ADJ
ijtc-1403	471	2	dewan	dewan	PROPN
ijtc-1403	471	3	direksi	direksi	PROPN
ijtc-1403	471	4	,	,	PUNCT
ijtc-1403	471	5	keberagaman	keberagaman	PROPN
ijtc-1403	471	6	gender	gender	PROPN
ijtc-1403	471	7	dan	dan	PROPN
ijtc-1403	471	8	kinerja	kinerja	PROPN
ijtc-1403	471	9	berkelanjutan	berkelanjutan	PROPN
ijtc-1403	471	10	terhadap	terhadap	PROPN
ijtc-1403	471	11	penghindaran	penghindaran	VERB
ijtc-1403	471	12	pajak	pajak	ADV
ijtc-1403	471	13	.	.	PUNCT
ijtc-1403	472	1	fair	fair	ADJ
ijtc-1403	472	2	value	value	NOUN
ijtc-1403	472	3	:	:	PUNCT
ijtc-1403	472	4	jurnal	jurnal	ADJ
ijtc-1403	472	5	ilmiah	ilmiah	PROPN
ijtc-1403	472	6	akuntansi	akuntansi	PROPN
ijtc-1403	472	7	dan	dan	PROPN
ijtc-1403	472	8	keuangan	keuangan	PROPN
ijtc-1403	472	9	,	,	PUNCT
ijtc-1403	472	10	4(5	4(5	PROPN
ijtc-1403	472	11	)	)	PUNCT
ijtc-1403	472	12	,	,	PUNCT
ijtc-1403	472	13	1648–1666	1648–1666	NUM
ijtc-1403	472	14	.	.	PUNCT
ijtc-1403	472	15	https://doi.org/10.32670/fairvalue.v4i5.754	https://doi.org/10.32670/fairvalue.v4i5.754	PROPN
ijtc-1403	472	16	tax	tax	PROPN
ijtc-1403	472	17	justice	justice	PROPN
ijtc-1403	472	18	network	network	NOUN
ijtc-1403	472	19	.	.	PUNCT
ijtc-1403	473	1	(	(	PUNCT
ijtc-1403	473	2	2019	2019	NUM
ijtc-1403	473	3	)	)	PUNCT
ijtc-1403	473	4	.	.	PUNCT
ijtc-1403	474	1	ashes	ashe	NOUN
ijtc-1403	474	2	to	to	ADP
ijtc-1403	474	3	ashes	ashe	NOUN
ijtc-1403	474	4	:	:	PUNCT
ijtc-1403	474	5	how	how	SCONJ
ijtc-1403	474	6	british	british	ADJ
ijtc-1403	474	7	american	american	ADJ
ijtc-1403	474	8	tobacco	tobacco	NOUN
ijtc-1403	474	9	avoids	avoid	VERB
ijtc-1403	474	10	taxes	taxis	NOUN
ijtc-1403	474	11	in	in	ADP
ijtc-1403	474	12	low	low	ADJ
ijtc-1403	474	13	and	and	CCONJ
ijtc-1403	474	14	middle	middle	ADJ
ijtc-1403	474	15	income	income	NOUN
ijtc-1403	474	16	countries	country	NOUN
ijtc-1403	474	17	.	.	PUNCT
ijtc-1403	475	1	in	in	ADP
ijtc-1403	475	2	tax	tax	NOUN
ijtc-1403	475	3	justice	justice	NOUN
ijtc-1403	475	4	network	network	NOUN
ijtc-1403	475	5	(	(	PUNCT
ijtc-1403	475	6	issue	issue	NOUN
ijtc-1403	475	7	april	april	PROPN
ijtc-1403	475	8	)	)	PUNCT
ijtc-1403	475	9	.	.	PUNCT
ijtc-1403	476	1	tiaras	tiara	NOUN
ijtc-1403	476	2	,	,	PUNCT
ijtc-1403	476	3	i.	i.	PROPN
ijtc-1403	476	4	,	,	PUNCT
ijtc-1403	476	5	&	&	CCONJ
ijtc-1403	476	6	wijaya	wijaya	PROPN
ijtc-1403	476	7	,	,	PUNCT
ijtc-1403	476	8	h.	h.	PROPN
ijtc-1403	476	9	(	(	PUNCT
ijtc-1403	476	10	2017	2017	NUM
ijtc-1403	476	11	)	)	PUNCT
ijtc-1403	476	12	.	.	PUNCT
ijtc-1403	477	1	pengaruh	pengaruh	NOUN
ijtc-1403	477	2	likuiditas	likuidita	NOUN
ijtc-1403	477	3	,	,	PUNCT
ijtc-1403	477	4	leverage	leverage	NOUN
ijtc-1403	477	5	,	,	PUNCT
ijtc-1403	477	6	manajemen	manajeman	NOUN
ijtc-1403	477	7	laba	laba	PROPN
ijtc-1403	477	8	,	,	PUNCT
ijtc-1403	477	9	komisaris	komisaris	PROPN
ijtc-1403	477	10	independen	independen	PROPN
ijtc-1403	478	1	dan	dan	PROPN
ijtc-1403	478	2	ukuran	ukuran	PROPN
ijtc-1403	478	3	perusahaan	perusahaan	PROPN
ijtc-1403	478	4	terhadap	terhadap	PROPN
ijtc-1403	478	5	agresivitas	agresivita	VERB
ijtc-1403	478	6	pajak	pajak	ADV
ijtc-1403	478	7	.	.	PUNCT
ijtc-1403	479	1	jurnal	jurnal	PROPN
ijtc-1403	479	2	akuntansi	akuntansi	PROPN
ijtc-1403	479	3	,	,	PUNCT
ijtc-1403	479	4	19(3	19(3	NUM
ijtc-1403	479	5	)	)	PUNCT
ijtc-1403	479	6	,	,	PUNCT
ijtc-1403	479	7	380	380	NUM
ijtc-1403	479	8	.	.	PUNCT
ijtc-1403	480	1	https://doi.org/10.24912/ja.v19i3.87	https://doi.org/10.24912/ja.v19i3.87	PROPN
ijtc-1403	480	2	watts	watts	PROPN
ijtc-1403	480	3	,	,	PUNCT
ijtc-1403	480	4	r.	r.	PROPN
ijtc-1403	480	5	l.	l.	PROPN
ijtc-1403	480	6	,	,	PUNCT
ijtc-1403	480	7	&	&	CCONJ
ijtc-1403	480	8	zimmerman	zimmerman	PROPN
ijtc-1403	480	9	,	,	PUNCT
ijtc-1403	480	10	j.	j.	PROPN
ijtc-1403	480	11	l.	l.	PROPN
ijtc-1403	480	12	(	(	PUNCT
ijtc-1403	480	13	1978	1978	NUM
ijtc-1403	480	14	)	)	PUNCT
ijtc-1403	480	15	.	.	PUNCT
ijtc-1403	481	1	towards	towards	ADP
ijtc-1403	481	2	a	a	DET
ijtc-1403	481	3	positive	positive	ADJ
ijtc-1403	481	4	theory	theory	NOUN
ijtc-1403	481	5	of	of	ADP
ijtc-1403	481	6	the	the	DET
ijtc-1403	481	7	determination	determination	NOUN
ijtc-1403	481	8	of	of	ADP
ijtc-1403	481	9	accounting	accounting	NOUN
ijtc-1403	481	10	standards	standard	NOUN
ijtc-1403	481	11	.	.	PUNCT
ijtc-1403	482	1	the	the	DET
ijtc-1403	482	2	accounting	accounting	NOUN
ijtc-1403	482	3	review	review	NOUN
ijtc-1403	482	4	,	,	PUNCT
ijtc-1403	482	5	53(1	53(1	NOUN
ijtc-1403	482	6	)	)	PUNCT
ijtc-1403	482	7	,	,	PUNCT
ijtc-1403	482	8	112–134	112–134	NUM
ijtc-1403	482	9	.	.	PUNCT
ijtc-1403	483	1	wicaksono	wicaksono	PROPN
ijtc-1403	483	2	,	,	PUNCT
ijtc-1403	483	3	a.	a.	NOUN
ijtc-1403	483	4	p.	p.	PROPN
ijtc-1403	483	5	n.	n.	NOUN
ijtc-1403	483	6	(	(	PUNCT
ijtc-1403	483	7	2017	2017	NUM
ijtc-1403	483	8	)	)	PUNCT
ijtc-1403	483	9	.	.	PUNCT
ijtc-1403	484	1	koneksi	koneksi	PROPN
ijtc-1403	484	2	politik	politik	PROPN
ijtc-1403	484	3	dan	dan	PROPN
ijtc-1403	484	4	aggresivitas	aggresivitas	PROPN
ijtc-1403	484	5	pajak	pajak	ADV
ijtc-1403	484	6	:	:	PUNCT
ijtc-1403	484	7	fenomena	fenomena	PROPN
ijtc-1403	484	8	di	di	PROPN
ijtc-1403	484	9	indonesia	indonesia	PROPN
ijtc-1403	484	10	.	.	PUNCT
ijtc-1403	485	1	akuntabilitas	akuntabilita	NOUN
ijtc-1403	485	2	,	,	PUNCT
ijtc-1403	485	3	10(1	10(1	NUM
ijtc-1403	485	4	)	)	PUNCT
ijtc-1403	485	5	,	,	PUNCT
ijtc-1403	485	6	167–180	167–180	NUM
ijtc-1403	485	7	.	.	PUNCT
ijtc-1403	486	1	https://doi.org/10.15408/akt.v10i1.5833	https://doi.org/10.15408/akt.v10i1.5833	VERB
ijtc-1403	486	2	widuri	widuri	PROPN
ijtc-1403	486	3	,	,	PUNCT
ijtc-1403	486	4	r.	r.	PROPN
ijtc-1403	486	5	,	,	PUNCT
ijtc-1403	486	6	tjahjono	tjahjono	ADV
ijtc-1403	486	7	,	,	PUNCT
ijtc-1403	486	8	p.	p.	NOUN
ijtc-1403	486	9	a.	a.	NOUN
ijtc-1403	486	10	,	,	PUNCT
ijtc-1403	486	11	felicia	felicia	PROPN
ijtc-1403	486	12	,	,	PUNCT
ijtc-1403	486	13	v.	v.	PROPN
ijtc-1403	486	14	r.	r.	PROPN
ijtc-1403	486	15	a.	a.	PROPN
ijtc-1403	486	16	,	,	PUNCT
ijtc-1403	486	17	&	&	CCONJ
ijtc-1403	486	18	fudianto	fudianto	ADV
ijtc-1403	486	19	,	,	PUNCT
ijtc-1403	486	20	m.	m.	NOUN
ijtc-1403	486	21	(	(	PUNCT
ijtc-1403	486	22	2020	2020	NUM
ijtc-1403	486	23	)	)	PUNCT
ijtc-1403	486	24	.	.	PUNCT
ijtc-1403	487	1	female	female	ADJ
ijtc-1403	487	2	board	board	NOUN
ijtc-1403	487	3	membership	membership	NOUN
ijtc-1403	487	4	and	and	CCONJ
ijtc-1403	487	5	sustainability	sustainability	NOUN
ijtc-1403	487	6	:	:	PUNCT
ijtc-1403	487	7	can	can	AUX
ijtc-1403	487	8	they	they	PRON
ijtc-1403	487	9	mitigate	mitigate	VERB
ijtc-1403	487	10	tax	tax	NOUN
ijtc-1403	487	11	avoidance	avoidance	NOUN
ijtc-1403	487	12	in	in	ADP
ijtc-1403	487	13	indonesia	indonesia	PROPN
ijtc-1403	487	14	and	and	CCONJ
ijtc-1403	487	15	malaysia	malaysia	PROPN
ijtc-1403	487	16	?	?	PUNCT
ijtc-1403	488	1	158(teams	158(team	NOUN
ijtc-1403	488	2	)	)	PUNCT
ijtc-1403	488	3	,	,	PUNCT
ijtc-1403	488	4	296–304	296–304	NUM
ijtc-1403	488	5	.	.	PUNCT
ijtc-1403	489	1	https://doi.org/10.2991/aebmr.k.201212.042	https://doi.org/10.2991/aebmr.k.201212.042	PRON
ijtc-1403	489	2	wiratmoko	wiratmoko	PROPN
ijtc-1403	489	3	,	,	PUNCT
ijtc-1403	489	4	s.	s.	PROPN
ijtc-1403	489	5	(	(	PUNCT
ijtc-1403	489	6	2018	2018	NUM
ijtc-1403	489	7	)	)	PUNCT
ijtc-1403	489	8	.	.	PUNCT
ijtc-1403	490	1	the	the	DET
ijtc-1403	490	2	effect	effect	NOUN
ijtc-1403	490	3	of	of	ADP
ijtc-1403	490	4	corporate	corporate	ADJ
ijtc-1403	490	5	governance	governance	NOUN
ijtc-1403	490	6	,	,	PUNCT
ijtc-1403	490	7	corporate	corporate	ADJ
ijtc-1403	490	8	social	social	ADJ
ijtc-1403	490	9	responsibility	responsibility	NOUN
ijtc-1403	490	10	,	,	PUNCT
ijtc-1403	490	11	and	and	CCONJ
ijtc-1403	490	12	financial	financial	ADJ
ijtc-1403	490	13	performance	performance	NOUN
ijtc-1403	490	14	on	on	ADP
ijtc-1403	490	15	tax	tax	NOUN
ijtc-1403	490	16	avoidance	avoidance	NOUN
ijtc-1403	490	17	.	.	PUNCT
ijtc-1403	491	1	the	the	DET
ijtc-1403	491	2	indonesian	indonesian	ADJ
ijtc-1403	491	3	accounting	accounting	PROPN
ijtc-1403	491	4	review	review	PROPN
ijtc-1403	491	5	,	,	PUNCT
ijtc-1403	491	6	8(2	8(2	NUM
ijtc-1403	491	7	)	)	PUNCT
ijtc-1403	491	8	,	,	PUNCT
ijtc-1403	491	9	241	241	X
ijtc-1403	491	10	.	.	PUNCT
ijtc-1403	492	1	https://doi.org/10.14414/tiar.v8i2.1673	https://doi.org/10.14414/tiar.v8i2.1673	PROPN
ijtc-1403	492	2	yauris	yauris	NOUN
ijtc-1403	492	3	,	,	PUNCT
ijtc-1403	492	4	a.	a.	NOUN
ijtc-1403	492	5	p.	p.	PROPN
ijtc-1403	492	6	,	,	PUNCT
ijtc-1403	492	7	&	&	CCONJ
ijtc-1403	492	8	agoes	agoe	NOUN
ijtc-1403	492	9	,	,	PUNCT
ijtc-1403	492	10	s.	s.	PROPN
ijtc-1403	492	11	(	(	PUNCT
ijtc-1403	492	12	2019	2019	NUM
ijtc-1403	492	13	)	)	PUNCT
ijtc-1403	492	14	.	.	PUNCT
ijtc-1403	493	1	faktor	faktor	PROPN
ijtc-1403	493	2	yang	yang	PROPN
ijtc-1403	493	3	mempengaruhi	mempengaruhi	PROPN
ijtc-1403	493	4	agresivitas	agresivita	VERB
ijtc-1403	493	5	pajak	pajak	PROPN
ijtc-1403	493	6	perusahaan	perusahaan	PROPN
ijtc-1403	493	7	manufaktur	manufaktur	PROPN
ijtc-1403	493	8	yang	yang	PROPN
ijtc-1403	493	9	terdaftar	terdaftar	PROPN
ijtc-1403	493	10	di	di	PROPN
ijtc-1403	493	11	bei	bei	PROPN
ijtc-1403	493	12	.	.	PUNCT
ijtc-1403	494	1	jurnal	jurnal	ADJ
ijtc-1403	494	2	multiparadigma	multiparadigma	PROPN
ijtc-1403	494	3	akuntansi	akuntansi	PROPN
ijtc-1403	494	4	,	,	PUNCT
ijtc-1403	494	5	1(3	1(3	NUM
ijtc-1403	494	6	)	)	PUNCT
ijtc-1403	494	7	,	,	PUNCT
ijtc-1403	494	8	979–987	979–987	NUM
ijtc-1403	494	9	.	.	PUNCT
ijtc-1403	495	1	https://doi.org/10.24912/jpa.v1i3.5603	https://doi.org/10.24912/jpa.v1i3.5603	PROPN
ijtc-1403	495	2	yunistiyani	yunistiyani	PROPN
ijtc-1403	495	3	,	,	PUNCT
ijtc-1403	495	4	v.	v.	PROPN
ijtc-1403	495	5	,	,	PUNCT
ijtc-1403	495	6	&	&	CCONJ
ijtc-1403	495	7	tahar	tahar	PROPN
ijtc-1403	495	8	,	,	PUNCT
ijtc-1403	495	9	a.	a.	NOUN
ijtc-1403	495	10	(	(	PUNCT
ijtc-1403	495	11	2017	2017	NUM
ijtc-1403	495	12	)	)	PUNCT
ijtc-1403	495	13	.	.	PUNCT
ijtc-1403	496	1	corporate	corporate	ADJ
ijtc-1403	496	2	social	social	ADJ
ijtc-1403	496	3	responsibility	responsibility	NOUN
ijtc-1403	496	4	dan	dan	PROPN
ijtc-1403	496	5	agresivitas	agresivita	VERB
ijtc-1403	496	6	pajak	pajak	PROPN
ijtc-1403	496	7	dengan	dengan	PROPN
ijtc-1403	496	8	good	good	ADJ
ijtc-1403	496	9	corporate	corporate	ADJ
ijtc-1403	496	10	governance	governance	NOUN
ijtc-1403	496	11	sebagai	sebagai	PROPN
ijtc-1403	496	12	pemoderasi	pemoderasi	NOUN
ijtc-1403	496	13	(	(	PUNCT
ijtc-1403	496	14	studi	studi	PROPN
ijtc-1403	496	15	pada	pada	PROPN
ijtc-1403	496	16	perusahaan	perusahaan	PROPN
ijtc-1403	496	17	manufaktur	manufaktur	PROPN
ijtc-1403	496	18	di	di	PROPN
ijtc-1403	496	19	bursa	bursa	PROPN
ijtc-1403	496	20	efek	efek	NOUN
ijtc-1403	496	21	indonesia	indonesia	PROPN
ijtc-1403	496	22	)	)	PUNCT
ijtc-1403	496	23	.	.	PUNCT
ijtc-1403	497	1	jurnal	jurnal	ADJ
ijtc-1403	497	2	ilmiah	ilmiah	PROPN
ijtc-1403	497	3	akuntansi	akuntansi	PROPN
ijtc-1403	497	4	,	,	PUNCT
ijtc-1403	497	5	2(1	2(1	NUM
ijtc-1403	497	6	)	)	PUNCT
ijtc-1403	497	7	,	,	PUNCT
ijtc-1403	497	8	1–31	1–31	PROPN
ijtc-1403	497	9	.	.	PUNCT
ijtc-1403	498	1	https://doi.org/10.23887/jia.v2i1.9610	https://doi.org/10.23887/jia.v2i1.9610	PROPN
ijtc-1403	498	2	yuwono	yuwono	PROPN
ijtc-1403	498	3	,	,	PUNCT
ijtc-1403	498	4	&	&	CCONJ
ijtc-1403	498	5	fuad	fuad	PROPN
ijtc-1403	498	6	.	.	PUNCT
ijtc-1403	499	1	(	(	PUNCT
ijtc-1403	499	2	2019	2019	NUM
ijtc-1403	499	3	)	)	PUNCT
ijtc-1403	499	4	.	.	PUNCT
ijtc-1403	500	1	pengaruh	pengaruh	VERB
ijtc-1403	500	2	corporate	corporate	ADJ
ijtc-1403	500	3	governance	governance	NOUN
ijtc-1403	500	4	dan	dan	PROPN
ijtc-1403	500	5	kompensasi	kompensasi	PROPN
ijtc-1403	500	6	eksekutif	eksekutif	PROPN
ijtc-1403	500	7	terhadap	terhadap	PROPN
ijtc-1403	500	8	agresivitas	agresivita	VERB
ijtc-1403	500	9	pajak	pajak	ADV
ijtc-1403	500	10	.	.	PUNCT
ijtc-1403	501	1	diponegoro	diponegoro	PROPN
ijtc-1403	501	2	journal	journal	PROPN
ijtc-1403	501	3	of	of	ADP
ijtc-1403	501	4	accounting	accounting	NOUN
ijtc-1403	501	5	,	,	PUNCT
ijtc-1403	501	6	8(3	8(3	NUM
ijtc-1403	501	7	)	)	PUNCT
ijtc-1403	501	8	,	,	PUNCT
ijtc-1403	501	9	1–12	1–12	NOUN
ijtc-1403	501	10	.	.	PUNCT
ijtc-1403	502	1	zeng	zeng	PROPN
ijtc-1403	502	2	,	,	PUNCT
ijtc-1403	502	3	t.	t.	PROPN
ijtc-1403	502	4	(	(	PUNCT
ijtc-1403	502	5	2019	2019	NUM
ijtc-1403	502	6	)	)	PUNCT
ijtc-1403	502	7	.	.	PUNCT
ijtc-1403	503	1	relationship	relationship	NOUN
ijtc-1403	503	2	between	between	ADP
ijtc-1403	503	3	corporate	corporate	ADJ
ijtc-1403	503	4	social	social	ADJ
ijtc-1403	503	5	responsibility	responsibility	NOUN
ijtc-1403	503	6	and	and	CCONJ
ijtc-1403	503	7	tax	tax	NOUN
ijtc-1403	503	8	avoidance	avoidance	NOUN
ijtc-1403	503	9	:	:	PUNCT
ijtc-1403	503	10	international	international	ADJ
ijtc-1403	503	11	evidence	evidence	NOUN
ijtc-1403	503	12	.	.	PUNCT
ijtc-1403	504	1	social	social	ADJ
ijtc-1403	504	2	responsibility	responsibility	NOUN
ijtc-1403	504	3	journal	journal	NOUN
ijtc-1403	504	4	,	,	PUNCT
ijtc-1403	504	5	15(2	15(2	NUM
ijtc-1403	504	6	)	)	PUNCT
ijtc-1403	504	7	,	,	PUNCT
ijtc-1403	504	8	244–257	244–257	NUM
ijtc-1403	504	9	.	.	PUNCT
ijtc-1403	505	1	https://doi.org/10.1108/srj-03-2018-0056	https://doi.org/10.1108/srj-03-2018-0056	NUM
ijtc-1403	505	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ