id	sid	tid	token	lemma	pos
ijtc-1433	1	1	the	the	DET
ijtc-1433	1	2	illomata	illomata	PROPN
ijtc-1433	1	3	international	international	PROPN
ijtc-1433	1	4	journal	journal	PROPN
ijtc-1433	1	5	of	of	ADP
ijtc-1433	1	6	management	management	NOUN
ijtc-1433	1	7	ilomata	ilomata	PROPN
ijtc-1433	1	8	international	international	ADJ
ijtc-1433	1	9	journal	journal	NOUN
ijtc-1433	1	10	of	of	ADP
ijtc-1433	1	11	tax	tax	PROPN
ijtc-1433	1	12	&	&	CCONJ
ijtc-1433	1	13	accounting	account	VERB
ijtc-1433	1	14	p	p	PROPN
ijtc-1433	1	15	-	-	PUNCT
ijtc-1433	1	16	issn	issn	NOUN
ijtc-1433	1	17	:	:	PUNCT
ijtc-1433	1	18	2714	2714	NUM
ijtc-1433	1	19	-	-	SYM
ijtc-1433	1	20	9838	9838	NUM
ijtc-1433	1	21	;	;	PUNCT
ijtc-1433	1	22	e	e	X
ijtc-1433	1	23	-	-	PUNCT
ijtc-1433	1	24	issn	issn	NOUN
ijtc-1433	1	25	:	:	PUNCT
ijtc-1433	1	26	2714	2714	NUM
ijtc-1433	1	27	-	-	SYM
ijtc-1433	1	28	9846	9846	NUM
ijtc-1433	1	29	volume	volume	NOUN
ijtc-1433	1	30	6	6	NUM
ijtc-1433	1	31	,	,	PUNCT
ijtc-1433	1	32	issue	issue	NOUN
ijtc-1433	1	33	2	2	NUM
ijtc-1433	1	34	,	,	PUNCT
ijtc-1433	1	35	april	april	PROPN
ijtc-1433	1	36	2025	2025	NUM
ijtc-1433	1	37	page	page	NOUN
ijtc-1433	1	38	no	no	INTJ
ijtc-1433	1	39	.	.	NOUN
ijtc-1433	2	1	1	1	NUM
ijtc-1433	2	2	-	-	SYM
ijtc-1433	2	3	11	11	NUM
ijtc-1433	2	4	1	1	NUM
ijtc-1433	2	5	|	|	ADV
ijtc-1433	2	6	ilomata	ilomata	PROPN
ijtc-1433	2	7	international	international	ADJ
ijtc-1433	2	8	journal	journal	NOUN
ijtc-1433	2	9	of	of	ADP
ijtc-1433	2	10	tax	tax	PROPN
ijtc-1433	2	11	&	&	CCONJ
ijtc-1433	2	12	accounting	account	VERB
ijtc-1433	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1433	2	14	dynamics	dynamic	NOUN
ijtc-1433	2	15	of	of	ADP
ijtc-1433	2	16	tax	tax	NOUN
ijtc-1433	2	17	avoidance	avoidance	NOUN
ijtc-1433	2	18	for	for	ADP
ijtc-1433	2	19	the	the	DET
ijtc-1433	2	20	construction	construction	NOUN
ijtc-1433	2	21	companies	company	NOUN
ijtc-1433	2	22	in	in	ADP
ijtc-1433	2	23	indonesia	indonesia	PROPN
ijtc-1433	2	24	:	:	PUNCT
ijtc-1433	2	25	a	a	DET
ijtc-1433	2	26	study	study	NOUN
ijtc-1433	2	27	financial	financial	ADJ
ijtc-1433	2	28	factor	factor	NOUN
ijtc-1433	2	29	yuni	yuni	PROPN
ijtc-1433	2	30	ekawarti1	ekawarti1	PROPN
ijtc-1433	2	31	,	,	PUNCT
ijtc-1433	2	32	sari	sari	PROPN
ijtc-1433	2	33	mustika	mustika	PROPN
ijtc-1433	2	34	widyastuti2	widyastuti2	PROPN
ijtc-1433	2	35	,	,	PUNCT
ijtc-1433	2	36	yeni	yeni	PROPN
ijtc-1433	2	37	alfiana3	alfiana3	PROPN
ijtc-1433	2	38	,	,	PUNCT
ijtc-1433	2	39	lia	lia	AUX
ijtc-1433	2	40	summagat4	summagat4	VERB
ijtc-1433	2	41	1234tamansiswa	1234tamansiswa	NUM
ijtc-1433	2	42	university	university	NOUN
ijtc-1433	2	43	,	,	PUNCT
ijtc-1433	2	44	indonesia	indonesia	PROPN
ijtc-1433	2	45	correspondent	correspondent	NOUN
ijtc-1433	2	46	:	:	PUNCT
ijtc-1433	2	47	yunieeka0713@gmail.com1	yunieeka0713@gmail.com1	PROPN
ijtc-1433	2	48	received	receive	VERB
ijtc-1433	2	49	:	:	PUNCT
ijtc-1433	2	50	january	january	PROPN
ijtc-1433	2	51	25	25	NUM
ijtc-1433	2	52	,	,	PUNCT
ijtc-1433	2	53	2025	2025	NUM
ijtc-1433	2	54	accepted	accept	VERB
ijtc-1433	2	55	:	:	PUNCT
ijtc-1433	2	56	april	april	PROPN
ijtc-1433	2	57	12	12	NUM
ijtc-1433	2	58	,	,	PUNCT
ijtc-1433	2	59	2025	2025	NUM
ijtc-1433	2	60	published	publish	VERB
ijtc-1433	2	61	:	:	PUNCT
ijtc-1433	2	62	april	april	PROPN
ijtc-1433	2	63	30	30	NUM
ijtc-1433	2	64	,	,	PUNCT
ijtc-1433	2	65	2025	2025	NUM
ijtc-1433	2	66	citation	citation	NOUN
ijtc-1433	2	67	:	:	PUNCT
ijtc-1433	2	68	ekawarti	ekawarti	PROPN
ijtc-1433	2	69	,	,	PUNCT
ijtc-1433	2	70	y.	y.	NOUN
ijtc-1433	2	71	,	,	PUNCT
ijtc-1433	2	72	widyastuti	widyastuti	PROPN
ijtc-1433	2	73	,	,	PUNCT
ijtc-1433	2	74	s	s	NOUN
ijtc-1433	2	75	,	,	PUNCT
ijtc-1433	2	76	m.	m.	NOUN
ijtc-1433	2	77	,	,	PUNCT
ijtc-1433	2	78	alfiana	alfiana	PROPN
ijtc-1433	2	79	,	,	PUNCT
ijtc-1433	2	80	y.	y.	PROPN
ijtc-1433	2	81	,	,	PUNCT
ijtc-1433	2	82	summagat	summagat	PROPN
ijtc-1433	2	83	,	,	PUNCT
ijtc-1433	2	84	l.	l.	PROPN
ijtc-1433	2	85	(	(	PUNCT
ijtc-1433	2	86	2025	2025	NUM
ijtc-1433	2	87	)	)	PUNCT
ijtc-1433	2	88	.	.	PUNCT
ijtc-1433	3	1	dynamics	dynamic	NOUN
ijtc-1433	3	2	of	of	ADP
ijtc-1433	3	3	tax	tax	NOUN
ijtc-1433	3	4	avoidance	avoidance	NOUN
ijtc-1433	3	5	for	for	ADP
ijtc-1433	3	6	the	the	DET
ijtc-1433	3	7	construction	construction	NOUN
ijtc-1433	3	8	companies	company	NOUN
ijtc-1433	3	9	in	in	ADP
ijtc-1433	3	10	indonesia	indonesia	PROPN
ijtc-1433	3	11	:	:	PUNCT
ijtc-1433	3	12	a	a	DET
ijtc-1433	3	13	study	study	ADJ
ijtc-1433	3	14	financial	financial	ADJ
ijtc-1433	3	15	factor	factor	NOUN
ijtc-1433	3	16	.	.	PUNCT
ijtc-1433	4	1	ilomata	ilomata	PROPN
ijtc-1433	4	2	international	international	ADJ
ijtc-1433	4	3	journal	journal	NOUN
ijtc-1433	4	4	of	of	ADP
ijtc-1433	4	5	tax	tax	NOUN
ijtc-1433	4	6	and	and	CCONJ
ijtc-1433	4	7	accounting	accounting	NOUN
ijtc-1433	4	8	,	,	PUNCT
ijtc-1433	4	9	6(2	6(2	NUM
ijtc-1433	4	10	)	)	PUNCT
ijtc-1433	4	11	,	,	PUNCT
ijtc-1433	4	12	1	1	NUM
ijtc-1433	4	13	-	-	SYM
ijtc-1433	4	14	11	11	NUM
ijtc-1433	4	15	.	.	PUNCT
ijtc-1433	5	1	https://doi.org/10.61194/ijtc.v6i2.1433	https://doi.org/10.61194/ijtc.v6i2.1433	PRON
ijtc-1433	5	2	abstract	abstract	NOUN
ijtc-1433	5	3	:	:	PUNCT
ijtc-1433	5	4	this	this	DET
ijtc-1433	5	5	study	study	NOUN
ijtc-1433	5	6	examines	examine	VERB
ijtc-1433	5	7	tax	tax	NOUN
ijtc-1433	5	8	avoidance	avoidance	NOUN
ijtc-1433	5	9	in	in	ADP
ijtc-1433	5	10	indonesia	indonesia	PROPN
ijtc-1433	5	11	’s	’s	PART
ijtc-1433	5	12	construction	construction	NOUN
ijtc-1433	5	13	sector	sector	NOUN
ijtc-1433	5	14	,	,	PUNCT
ijtc-1433	5	15	focusing	focus	VERB
ijtc-1433	5	16	on	on	ADP
ijtc-1433	5	17	the	the	DET
ijtc-1433	5	18	influence	influence	NOUN
ijtc-1433	5	19	of	of	ADP
ijtc-1433	5	20	profitability	profitability	NOUN
ijtc-1433	5	21	,	,	PUNCT
ijtc-1433	5	22	capital	capital	NOUN
ijtc-1433	5	23	intensity	intensity	NOUN
ijtc-1433	5	24	,	,	PUNCT
ijtc-1433	5	25	and	and	CCONJ
ijtc-1433	5	26	sales	sale	NOUN
ijtc-1433	5	27	growth	growth	NOUN
ijtc-1433	5	28	.	.	PUNCT
ijtc-1433	6	1	using	use	VERB
ijtc-1433	6	2	data	datum	NOUN
ijtc-1433	6	3	from	from	ADP
ijtc-1433	6	4	15	15	NUM
ijtc-1433	6	5	publicly	publicly	ADV
ijtc-1433	6	6	traded	trade	VERB
ijtc-1433	6	7	construction	construction	NOUN
ijtc-1433	6	8	firms	firm	NOUN
ijtc-1433	6	9	on	on	ADP
ijtc-1433	6	10	the	the	DET
ijtc-1433	6	11	indonesia	indonesia	PROPN
ijtc-1433	6	12	stock	stock	PROPN
ijtc-1433	6	13	exchange	exchange	PROPN
ijtc-1433	6	14	(	(	PUNCT
ijtc-1433	6	15	2020–2022	2020–2022	NUM
ijtc-1433	6	16	)	)	PUNCT
ijtc-1433	6	17	,	,	PUNCT
ijtc-1433	6	18	multiple	multiple	ADJ
ijtc-1433	6	19	linear	linear	ADJ
ijtc-1433	6	20	regression	regression	NOUN
ijtc-1433	6	21	analysis	analysis	NOUN
ijtc-1433	6	22	was	be	AUX
ijtc-1433	6	23	applied	apply	VERB
ijtc-1433	6	24	to	to	PART
ijtc-1433	6	25	assess	assess	VERB
ijtc-1433	6	26	the	the	DET
ijtc-1433	6	27	relationship	relationship	NOUN
ijtc-1433	6	28	between	between	ADP
ijtc-1433	6	29	these	these	DET
ijtc-1433	6	30	financial	financial	ADJ
ijtc-1433	6	31	factors	factor	NOUN
ijtc-1433	6	32	and	and	CCONJ
ijtc-1433	6	33	tax	tax	NOUN
ijtc-1433	6	34	avoidance	avoidance	NOUN
ijtc-1433	6	35	,	,	PUNCT
ijtc-1433	6	36	measured	measure	VERB
ijtc-1433	6	37	by	by	ADP
ijtc-1433	6	38	the	the	DET
ijtc-1433	6	39	effective	effective	ADJ
ijtc-1433	6	40	tax	tax	NOUN
ijtc-1433	6	41	rate	rate	NOUN
ijtc-1433	6	42	(	(	PUNCT
ijtc-1433	6	43	etr	etr	PROPN
ijtc-1433	6	44	)	)	PUNCT
ijtc-1433	6	45	.	.	PUNCT
ijtc-1433	7	1	the	the	DET
ijtc-1433	7	2	research	research	NOUN
ijtc-1433	7	3	utilizes	utilize	VERB
ijtc-1433	7	4	quantitative	quantitative	ADJ
ijtc-1433	7	5	techniques	technique	NOUN
ijtc-1433	7	6	to	to	PART
ijtc-1433	7	7	examine	examine	VERB
ijtc-1433	7	8	information	information	NOUN
ijtc-1433	7	9	from	from	ADP
ijtc-1433	7	10	15	15	NUM
ijtc-1433	7	11	construction	construction	NOUN
ijtc-1433	7	12	firms	firm	NOUN
ijtc-1433	7	13	that	that	PRON
ijtc-1433	7	14	are	be	AUX
ijtc-1433	7	15	publicly	publicly	ADV
ijtc-1433	7	16	traded	trade	VERB
ijtc-1433	7	17	on	on	ADP
ijtc-1433	7	18	the	the	DET
ijtc-1433	7	19	indonesia	indonesia	PROPN
ijtc-1433	7	20	stock	stock	PROPN
ijtc-1433	7	21	exchange	exchange	PROPN
ijtc-1433	7	22	during	during	ADP
ijtc-1433	7	23	the	the	DET
ijtc-1433	7	24	period	period	NOUN
ijtc-1433	7	25	of	of	ADP
ijtc-1433	7	26	2020	2020	NUM
ijtc-1433	7	27	-	-	SYM
ijtc-1433	7	28	2022	2022	NUM
ijtc-1433	7	29	.	.	PUNCT
ijtc-1433	8	1	multiple	multiple	ADJ
ijtc-1433	8	2	linear	linear	ADJ
ijtc-1433	8	3	regression	regression	NOUN
ijtc-1433	8	4	analysis	analysis	NOUN
ijtc-1433	8	5	was	be	AUX
ijtc-1433	8	6	used	use	VERB
ijtc-1433	8	7	to	to	PART
ijtc-1433	8	8	analyze	analyze	VERB
ijtc-1433	8	9	the	the	DET
ijtc-1433	8	10	data	datum	NOUN
ijtc-1433	8	11	and	and	CCONJ
ijtc-1433	8	12	examine	examine	VERB
ijtc-1433	8	13	the	the	DET
ijtc-1433	8	14	correlation	correlation	NOUN
ijtc-1433	8	15	between	between	ADP
ijtc-1433	8	16	profitability	profitability	NOUN
ijtc-1433	8	17	,	,	PUNCT
ijtc-1433	8	18	capital	capital	NOUN
ijtc-1433	8	19	intensity	intensity	NOUN
ijtc-1433	8	20	,	,	PUNCT
ijtc-1433	8	21	sales	sale	NOUN
ijtc-1433	8	22	growth	growth	NOUN
ijtc-1433	8	23	,	,	PUNCT
ijtc-1433	8	24	and	and	CCONJ
ijtc-1433	8	25	tax	tax	NOUN
ijtc-1433	8	26	avoidance	avoidance	NOUN
ijtc-1433	8	27	represented	represent	VERB
ijtc-1433	8	28	by	by	ADP
ijtc-1433	8	29	the	the	DET
ijtc-1433	8	30	effective	effective	ADJ
ijtc-1433	8	31	tax	tax	NOUN
ijtc-1433	8	32	rate(etr	rate(etr	NOUN
ijtc-1433	8	33	)	)	PUNCT
ijtc-1433	8	34	.	.	PUNCT
ijtc-1433	9	1	these	these	DET
ijtc-1433	9	2	findings	finding	NOUN
ijtc-1433	9	3	highlight	highlight	VERB
ijtc-1433	9	4	the	the	DET
ijtc-1433	9	5	need	need	NOUN
ijtc-1433	9	6	for	for	ADP
ijtc-1433	9	7	stricter	strict	ADJ
ijtc-1433	9	8	monitoring	monitoring	NOUN
ijtc-1433	9	9	of	of	ADP
ijtc-1433	9	10	asset	asset	NOUN
ijtc-1433	9	11	-	-	PUNCT
ijtc-1433	9	12	intensive	intensive	ADJ
ijtc-1433	9	13	firms	firm	NOUN
ijtc-1433	9	14	,	,	PUNCT
ijtc-1433	9	15	as	as	SCONJ
ijtc-1433	9	16	they	they	PRON
ijtc-1433	9	17	tend	tend	VERB
ijtc-1433	9	18	to	to	PART
ijtc-1433	9	19	exploit	exploit	VERB
ijtc-1433	9	20	tax	tax	NOUN
ijtc-1433	9	21	-	-	PUNCT
ijtc-1433	9	22	saving	save	VERB
ijtc-1433	9	23	opportunities	opportunity	NOUN
ijtc-1433	9	24	.	.	PUNCT
ijtc-1433	10	1	policymakers	policymaker	NOUN
ijtc-1433	10	2	should	should	AUX
ijtc-1433	10	3	evaluate	evaluate	VERB
ijtc-1433	10	4	depreciation	depreciation	NOUN
ijtc-1433	10	5	-	-	PUNCT
ijtc-1433	10	6	related	relate	VERB
ijtc-1433	10	7	tax	tax	NOUN
ijtc-1433	10	8	benefits	benefit	NOUN
ijtc-1433	10	9	to	to	PART
ijtc-1433	10	10	ensure	ensure	VERB
ijtc-1433	10	11	fair	fair	ADJ
ijtc-1433	10	12	tax	tax	NOUN
ijtc-1433	10	13	contributions	contribution	NOUN
ijtc-1433	10	14	and	and	CCONJ
ijtc-1433	10	15	introduce	introduce	VERB
ijtc-1433	10	16	enhanced	enhanced	ADJ
ijtc-1433	10	17	disclosure	disclosure	NOUN
ijtc-1433	10	18	requirements	requirement	NOUN
ijtc-1433	10	19	for	for	ADP
ijtc-1433	10	20	high	high	ADJ
ijtc-1433	10	21	-	-	PUNCT
ijtc-1433	10	22	growth	growth	NOUN
ijtc-1433	10	23	firms	firm	NOUN
ijtc-1433	10	24	.	.	PUNCT
ijtc-1433	11	1	strengthening	strengthen	VERB
ijtc-1433	11	2	regulatory	regulatory	ADJ
ijtc-1433	11	3	oversight	oversight	NOUN
ijtc-1433	11	4	can	can	AUX
ijtc-1433	11	5	prevent	prevent	VERB
ijtc-1433	11	6	aggressive	aggressive	ADJ
ijtc-1433	11	7	tax	tax	NOUN
ijtc-1433	11	8	planning	planning	NOUN
ijtc-1433	11	9	and	and	CCONJ
ijtc-1433	11	10	promote	promote	VERB
ijtc-1433	11	11	equitable	equitable	ADJ
ijtc-1433	11	12	tax	tax	NOUN
ijtc-1433	11	13	compliance	compliance	NOUN
ijtc-1433	11	14	.	.	PUNCT
ijtc-1433	12	1	future	future	ADJ
ijtc-1433	12	2	research	research	NOUN
ijtc-1433	12	3	could	could	AUX
ijtc-1433	12	4	explore	explore	VERB
ijtc-1433	12	5	the	the	DET
ijtc-1433	12	6	role	role	NOUN
ijtc-1433	12	7	of	of	ADP
ijtc-1433	12	8	corporate	corporate	ADJ
ijtc-1433	12	9	governance	governance	NOUN
ijtc-1433	12	10	and	and	CCONJ
ijtc-1433	12	11	industry	industry	NOUN
ijtc-1433	12	12	-	-	PUNCT
ijtc-1433	12	13	specific	specific	ADJ
ijtc-1433	12	14	tax	tax	NOUN
ijtc-1433	12	15	incentives	incentive	NOUN
ijtc-1433	12	16	in	in	ADP
ijtc-1433	12	17	shaping	shape	VERB
ijtc-1433	12	18	tax	tax	NOUN
ijtc-1433	12	19	behavior	behavior	NOUN
ijtc-1433	12	20	.	.	PUNCT
ijtc-1433	13	1	expanding	expand	VERB
ijtc-1433	13	2	the	the	DET
ijtc-1433	13	3	analysis	analysis	NOUN
ijtc-1433	13	4	to	to	ADP
ijtc-1433	13	5	other	other	ADJ
ijtc-1433	13	6	sectors	sector	NOUN
ijtc-1433	13	7	and	and	CCONJ
ijtc-1433	13	8	regions	region	NOUN
ijtc-1433	13	9	would	would	AUX
ijtc-1433	13	10	provide	provide	VERB
ijtc-1433	13	11	a	a	DET
ijtc-1433	13	12	broader	broad	ADJ
ijtc-1433	13	13	understanding	understanding	NOUN
ijtc-1433	13	14	of	of	ADP
ijtc-1433	13	15	corporate	corporate	ADJ
ijtc-1433	13	16	tax	tax	NOUN
ijtc-1433	13	17	strategies	strategy	NOUN
ijtc-1433	13	18	.	.	PUNCT
ijtc-1433	14	1	ultimately	ultimately	ADV
ijtc-1433	14	2	,	,	PUNCT
ijtc-1433	14	3	this	this	DET
ijtc-1433	14	4	study	study	NOUN
ijtc-1433	14	5	underscores	underscore	VERB
ijtc-1433	14	6	the	the	DET
ijtc-1433	14	7	importance	importance	NOUN
ijtc-1433	14	8	of	of	ADP
ijtc-1433	14	9	balancing	balance	VERB
ijtc-1433	14	10	tax	tax	NOUN
ijtc-1433	14	11	efficiency	efficiency	NOUN
ijtc-1433	14	12	with	with	ADP
ijtc-1433	14	13	regulatory	regulatory	ADJ
ijtc-1433	14	14	compliance	compliance	NOUN
ijtc-1433	14	15	to	to	PART
ijtc-1433	14	16	ensure	ensure	VERB
ijtc-1433	14	17	fiscal	fiscal	ADJ
ijtc-1433	14	18	sustainability	sustainability	NOUN
ijtc-1433	14	19	and	and	CCONJ
ijtc-1433	14	20	a	a	DET
ijtc-1433	14	21	fair	fair	ADJ
ijtc-1433	14	22	tax	tax	NOUN
ijtc-1433	14	23	system	system	NOUN
ijtc-1433	14	24	.	.	PUNCT
ijtc-1433	15	1	keywords	keyword	NOUN
ijtc-1433	15	2	:	:	PUNCT
ijtc-1433	15	3	capital	capital	NOUN
ijtc-1433	15	4	intensity	intensity	NOUN
ijtc-1433	15	5	,	,	PUNCT
ijtc-1433	15	6	construction	construction	NOUN
ijtc-1433	15	7	sector	sector	NOUN
ijtc-1433	15	8	,	,	PUNCT
ijtc-1433	15	9	tax	tax	NOUN
ijtc-1433	15	10	avoidance	avoidance	NOUN
ijtc-1433	15	11	,	,	PUNCT
ijtc-1433	15	12	profitability	profitability	NOUN
ijtc-1433	15	13	,	,	PUNCT
ijtc-1433	15	14	sales	sale	NOUN
ijtc-1433	15	15	growth	growth	NOUN
ijtc-1433	15	16	this	this	PRON
ijtc-1433	15	17	is	be	AUX
ijtc-1433	15	18	an	an	DET
ijtc-1433	15	19	open	open	ADJ
ijtc-1433	15	20	-	-	PUNCT
ijtc-1433	15	21	access	access	NOUN
ijtc-1433	15	22	article	article	NOUN
ijtc-1433	15	23	under	under	ADP
ijtc-1433	15	24	the	the	DET
ijtc-1433	15	25	cc	cc	NOUN
ijtc-1433	15	26	-	-	PUNCT
ijtc-1433	15	27	by	by	ADP
ijtc-1433	15	28	4.0	4.0	NUM
ijtc-1433	15	29	license	license	NOUN
ijtc-1433	15	30	.	.	PUNCT
ijtc-1433	16	1	introduction	introduction	NOUN
ijtc-1433	16	2	tax	tax	NOUN
ijtc-1433	16	3	avoidance	avoidance	NOUN
ijtc-1433	16	4	is	be	AUX
ijtc-1433	16	5	prevalent	prevalent	ADJ
ijtc-1433	16	6	throughout	throughout	ADP
ijtc-1433	16	7	multiple	multiple	ADJ
ijtc-1433	16	8	sectors	sector	NOUN
ijtc-1433	16	9	,	,	PUNCT
ijtc-1433	16	10	including	include	VERB
ijtc-1433	16	11	the	the	DET
ijtc-1433	16	12	construction	construction	NOUN
ijtc-1433	16	13	industry	industry	NOUN
ijtc-1433	16	14	.	.	PUNCT
ijtc-1433	17	1	while	while	SCONJ
ijtc-1433	17	2	not	not	PART
ijtc-1433	17	3	legally	legally	ADV
ijtc-1433	17	4	forbidden	forbid	VERB
ijtc-1433	17	5	,	,	PUNCT
ijtc-1433	17	6	this	this	DET
ijtc-1433	17	7	behaviour	behaviour	NOUN
ijtc-1433	17	8	poses	pose	VERB
ijtc-1433	17	9	a	a	DET
ijtc-1433	17	10	significant	significant	ADJ
ijtc-1433	17	11	problem	problem	NOUN
ijtc-1433	17	12	as	as	SCONJ
ijtc-1433	17	13	it	it	PRON
ijtc-1433	17	14	may	may	AUX
ijtc-1433	17	15	diminish	diminish	VERB
ijtc-1433	17	16	the	the	DET
ijtc-1433	17	17	potential	potential	ADJ
ijtc-1433	17	18	state	state	NOUN
ijtc-1433	17	19	revenue	revenue	NOUN
ijtc-1433	17	20	intended	intend	VERB
ijtc-1433	17	21	for	for	ADP
ijtc-1433	17	22	public	public	ADJ
ijtc-1433	17	23	welfare	welfare	NOUN
ijtc-1433	17	24	(	(	PUNCT
ijtc-1433	17	25	aydoğmuş	aydoğmuş	PROPN
ijtc-1433	17	26	&	&	CCONJ
ijtc-1433	17	27	gülay	gülay	PROPN
ijtc-1433	17	28	,	,	PUNCT
ijtc-1433	17	29	2022	2022	NUM
ijtc-1433	17	30	;	;	PUNCT
ijtc-1433	17	31	mokhtar	mokhtar	PROPN
ijtc-1433	17	32	et	et	PROPN
ijtc-1433	17	33	al	al	PROPN
ijtc-1433	17	34	.	.	PROPN
ijtc-1433	17	35	,	,	PUNCT
ijtc-1433	17	36	2024	2024	NUM
ijtc-1433	17	37	;	;	PUNCT
ijtc-1433	17	38	shams	sham	NOUN
ijtc-1433	17	39	et	et	PROPN
ijtc-1433	17	40	al	al	PROPN
ijtc-1433	17	41	.	.	PROPN
ijtc-1433	17	42	,	,	PUNCT
ijtc-1433	17	43	2022	2022	NUM
ijtc-1433	17	44	)	)	PUNCT
ijtc-1433	17	45	.	.	PUNCT
ijtc-1433	18	1	in	in	ADP
ijtc-1433	18	2	this	this	DET
ijtc-1433	18	3	context	context	NOUN
ijtc-1433	18	4	,	,	PUNCT
ijtc-1433	18	5	the	the	DET
ijtc-1433	18	6	government	government	NOUN
ijtc-1433	18	7	and	and	CCONJ
ijtc-1433	18	8	other	other	ADJ
ijtc-1433	18	9	stakeholders	stakeholder	NOUN
ijtc-1433	18	10	must	must	AUX
ijtc-1433	18	11	comprehend	comprehend	VERB
ijtc-1433	18	12	the	the	DET
ijtc-1433	18	13	determinants	determinant	NOUN
ijtc-1433	18	14	influencing	influence	VERB
ijtc-1433	18	15	corporations	corporation	NOUN
ijtc-1433	18	16	’	'	PUNCT
ijtc-1433	18	17	tax	tax	NOUN
ijtc-1433	18	18	avoidance	avoidance	NOUN
ijtc-1433	18	19	actions	action	NOUN
ijtc-1433	18	20	.	.	PUNCT
ijtc-1433	19	1	this	this	DET
ijtc-1433	19	2	study	study	NOUN
ijtc-1433	19	3	analyzes	analyze	VERB
ijtc-1433	19	4	many	many	ADJ
ijtc-1433	19	5	financial	financial	ADJ
ijtc-1433	19	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1433	19	7	mailto	mailto	NOUN
ijtc-1433	19	8	:	:	PUNCT
ijtc-1433	19	9	yunieeka0713@gmail.com1	yunieeka0713@gmail.com1	PROPN
ijtc-1433	19	10	https://doi.org/10.61194/ijtc.v6i2.1433	https://doi.org/10.61194/ijtc.v6i2.1433	PROPN
ijtc-1433	19	11	dynamics	dynamic	NOUN
ijtc-1433	19	12	of	of	ADP
ijtc-1433	19	13	tax	tax	NOUN
ijtc-1433	19	14	avoidance	avoidance	NOUN
ijtc-1433	19	15	in	in	ADP
ijtc-1433	19	16	the	the	DET
ijtc-1433	19	17	construction	construction	NOUN
ijtc-1433	19	18	sector	sector	NOUN
ijtc-1433	19	19	:	:	PUNCT
ijtc-1433	19	20	the	the	DET
ijtc-1433	19	21	role	role	NOUN
ijtc-1433	19	22	of	of	ADP
ijtc-1433	19	23	profitability	profitability	NOUN
ijtc-1433	19	24	,	,	PUNCT
ijtc-1433	19	25	capital	capital	NOUN
ijtc-1433	19	26	intensity	intensity	NOUN
ijtc-1433	19	27	,	,	PUNCT
ijtc-1433	19	28	and	and	CCONJ
ijtc-1433	19	29	sales	sale	NOUN
ijtc-1433	19	30	growth	growth	NOUN
ijtc-1433	19	31	ekawarti	ekawarti	NOUN
ijtc-1433	19	32	,	,	PUNCT
ijtc-1433	19	33	widyastuti	widyastuti	NOUN
ijtc-1433	19	34	,	,	PUNCT
ijtc-1433	19	35	alfiana	alfiana	PUNCT
ijtc-1433	19	36	and	and	CCONJ
ijtc-1433	19	37	summagat	summagat	VERB
ijtc-1433	19	38	2	2	NUM
ijtc-1433	19	39	|	|	NOUN
ijtc-1433	19	40	ilomata	ilomata	PROPN
ijtc-1433	19	41	international	international	ADJ
ijtc-1433	19	42	journal	journal	NOUN
ijtc-1433	19	43	of	of	ADP
ijtc-1433	19	44	tax	tax	PROPN
ijtc-1433	19	45	&	&	CCONJ
ijtc-1433	19	46	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1433	19	47	parameters	parameter	NOUN
ijtc-1433	19	48	significantly	significantly	ADV
ijtc-1433	19	49	impacting	impact	VERB
ijtc-1433	19	50	tax	tax	NOUN
ijtc-1433	19	51	avoidance	avoidance	NOUN
ijtc-1433	19	52	techniques	technique	NOUN
ijtc-1433	19	53	,	,	PUNCT
ijtc-1433	19	54	particularly	particularly	ADV
ijtc-1433	19	55	within	within	ADP
ijtc-1433	19	56	the	the	DET
ijtc-1433	19	57	construction	construction	NOUN
ijtc-1433	19	58	sector	sector	NOUN
ijtc-1433	19	59	.	.	PUNCT
ijtc-1433	20	1	this	this	DET
ijtc-1433	20	2	study	study	NOUN
ijtc-1433	20	3	analyses	analyse	VERB
ijtc-1433	20	4	the	the	DET
ijtc-1433	20	5	effects	effect	NOUN
ijtc-1433	20	6	of	of	ADP
ijtc-1433	20	7	profitability	profitability	NOUN
ijtc-1433	20	8	,	,	PUNCT
ijtc-1433	20	9	capital	capital	NOUN
ijtc-1433	20	10	intensity	intensity	NOUN
ijtc-1433	20	11	,	,	PUNCT
ijtc-1433	20	12	and	and	CCONJ
ijtc-1433	20	13	sales	sale	NOUN
ijtc-1433	20	14	growth	growth	NOUN
ijtc-1433	20	15	on	on	ADP
ijtc-1433	20	16	tax	tax	NOUN
ijtc-1433	20	17	avoidance	avoidance	NOUN
ijtc-1433	20	18	within	within	ADP
ijtc-1433	20	19	indonesia	indonesia	PROPN
ijtc-1433	20	20	’s	’s	PART
ijtc-1433	20	21	construction	construction	NOUN
ijtc-1433	20	22	sector	sector	NOUN
ijtc-1433	20	23	.	.	PUNCT
ijtc-1433	21	1	tax	tax	NOUN
ijtc-1433	21	2	avoidance	avoidance	NOUN
ijtc-1433	21	3	,	,	PUNCT
ijtc-1433	21	4	although	although	SCONJ
ijtc-1433	21	5	legal	legal	ADJ
ijtc-1433	21	6	,	,	PUNCT
ijtc-1433	21	7	presents	present	VERB
ijtc-1433	21	8	a	a	DET
ijtc-1433	21	9	barrier	barrier	NOUN
ijtc-1433	21	10	to	to	ADP
ijtc-1433	21	11	government	government	NOUN
ijtc-1433	21	12	income	income	NOUN
ijtc-1433	21	13	,	,	PUNCT
ijtc-1433	21	14	especially	especially	ADV
ijtc-1433	21	15	in	in	ADP
ijtc-1433	21	16	a	a	DET
ijtc-1433	21	17	nation	nation	NOUN
ijtc-1433	21	18	where	where	SCONJ
ijtc-1433	21	19	tax	tax	NOUN
ijtc-1433	21	20	collection	collection	NOUN
ijtc-1433	21	21	is	be	AUX
ijtc-1433	21	22	essential	essential	ADJ
ijtc-1433	21	23	for	for	ADP
ijtc-1433	21	24	financing	finance	VERB
ijtc-1433	21	25	national	national	ADJ
ijtc-1433	21	26	development	development	NOUN
ijtc-1433	21	27	(	(	PUNCT
ijtc-1433	21	28	moore	moore	PROPN
ijtc-1433	21	29	&	&	CCONJ
ijtc-1433	21	30	prichard	prichard	PROPN
ijtc-1433	21	31	,	,	PUNCT
ijtc-1433	21	32	2020	2020	NUM
ijtc-1433	21	33	;	;	PUNCT
ijtc-1433	21	34	paramita	paramita	PROPN
ijtc-1433	21	35	&	&	CCONJ
ijtc-1433	21	36	ali	ali	PROPN
ijtc-1433	21	37	,	,	PUNCT
ijtc-1433	21	38	2023	2023	NUM
ijtc-1433	21	39	)	)	PUNCT
ijtc-1433	21	40	.	.	PUNCT
ijtc-1433	22	1	this	this	DET
ijtc-1433	22	2	study	study	NOUN
ijtc-1433	22	3	seeks	seek	VERB
ijtc-1433	22	4	to	to	PART
ijtc-1433	22	5	elucidate	elucidate	VERB
ijtc-1433	22	6	the	the	DET
ijtc-1433	22	7	impact	impact	NOUN
ijtc-1433	22	8	of	of	ADP
ijtc-1433	22	9	financial	financial	ADJ
ijtc-1433	22	10	metrics	metric	NOUN
ijtc-1433	22	11	,	,	PUNCT
ijtc-1433	22	12	including	include	VERB
ijtc-1433	22	13	profitability	profitability	NOUN
ijtc-1433	22	14	,	,	PUNCT
ijtc-1433	22	15	capital	capital	NOUN
ijtc-1433	22	16	intensity	intensity	NOUN
ijtc-1433	22	17	,	,	PUNCT
ijtc-1433	22	18	and	and	CCONJ
ijtc-1433	22	19	sales	sale	NOUN
ijtc-1433	22	20	performance	performance	NOUN
ijtc-1433	22	21	,	,	PUNCT
ijtc-1433	22	22	on	on	ADP
ijtc-1433	22	23	corporate	corporate	ADJ
ijtc-1433	22	24	strategies	strategy	NOUN
ijtc-1433	22	25	to	to	PART
ijtc-1433	22	26	reduce	reduce	VERB
ijtc-1433	22	27	tax	tax	NOUN
ijtc-1433	22	28	liabilities	liability	NOUN
ijtc-1433	22	29	(	(	PUNCT
ijtc-1433	22	30	santini	santini	NOUN
ijtc-1433	22	31	&	&	CCONJ
ijtc-1433	22	32	indrayani	indrayani	PROPN
ijtc-1433	22	33	,	,	PUNCT
ijtc-1433	22	34	2020	2020	NUM
ijtc-1433	22	35	;	;	PUNCT
ijtc-1433	22	36	sumantri	sumantri	PROPN
ijtc-1433	22	37	et	et	PROPN
ijtc-1433	22	38	al	al	PROPN
ijtc-1433	22	39	.	.	PROPN
ijtc-1433	22	40	,	,	PUNCT
ijtc-1433	22	41	2022	2022	NUM
ijtc-1433	22	42	)	)	PUNCT
ijtc-1433	22	43	.	.	PUNCT
ijtc-1433	23	1	this	this	DET
ijtc-1433	23	2	research	research	NOUN
ijtc-1433	23	3	elucidates	elucidate	VERB
ijtc-1433	23	4	the	the	DET
ijtc-1433	23	5	fundamental	fundamental	ADJ
ijtc-1433	23	6	determinants	determinant	NOUN
ijtc-1433	23	7	of	of	ADP
ijtc-1433	23	8	tax	tax	NOUN
ijtc-1433	23	9	avoidance	avoidance	NOUN
ijtc-1433	23	10	and	and	CCONJ
ijtc-1433	23	11	provides	provide	VERB
ijtc-1433	23	12	actionable	actionable	ADJ
ijtc-1433	23	13	insights	insight	NOUN
ijtc-1433	23	14	for	for	ADP
ijtc-1433	23	15	enhancing	enhance	VERB
ijtc-1433	23	16	tax	tax	NOUN
ijtc-1433	23	17	policy	policy	NOUN
ijtc-1433	23	18	in	in	ADP
ijtc-1433	23	19	emerging	emerge	VERB
ijtc-1433	23	20	nations	nation	NOUN
ijtc-1433	23	21	.	.	PUNCT
ijtc-1433	24	1	this	this	DET
ijtc-1433	24	2	study	study	NOUN
ijtc-1433	24	3	is	be	AUX
ijtc-1433	24	4	motivated	motivate	VERB
ijtc-1433	24	5	by	by	ADP
ijtc-1433	24	6	the	the	DET
ijtc-1433	24	7	construction	construction	NOUN
ijtc-1433	24	8	industry	industry	NOUN
ijtc-1433	24	9	’s	’s	PART
ijtc-1433	24	10	substantial	substantial	ADJ
ijtc-1433	24	11	impact	impact	NOUN
ijtc-1433	24	12	on	on	ADP
ijtc-1433	24	13	indonesia	indonesia	PROPN
ijtc-1433	24	14	’s	’s	PART
ijtc-1433	24	15	economy	economy	NOUN
ijtc-1433	24	16	,	,	PUNCT
ijtc-1433	24	17	catalyzing	catalyze	VERB
ijtc-1433	24	18	infrastructure	infrastructure	NOUN
ijtc-1433	24	19	development	development	NOUN
ijtc-1433	24	20	and	and	CCONJ
ijtc-1433	24	21	a	a	DET
ijtc-1433	24	22	primary	primary	ADJ
ijtc-1433	24	23	source	source	NOUN
ijtc-1433	24	24	of	of	ADP
ijtc-1433	24	25	tax	tax	NOUN
ijtc-1433	24	26	revenue	revenue	NOUN
ijtc-1433	24	27	(	(	PUNCT
ijtc-1433	24	28	riani	riani	PROPN
ijtc-1433	24	29	&	&	CCONJ
ijtc-1433	24	30	rusydiana	rusydiana	NOUN
ijtc-1433	24	31	,	,	PUNCT
ijtc-1433	24	32	2022	2022	NUM
ijtc-1433	24	33	)	)	PUNCT
ijtc-1433	24	34	.	.	PUNCT
ijtc-1433	25	1	nonetheless	nonetheless	ADV
ijtc-1433	25	2	,	,	PUNCT
ijtc-1433	25	3	the	the	DET
ijtc-1433	25	4	sector	sector	NOUN
ijtc-1433	25	5	is	be	AUX
ijtc-1433	25	6	characterized	characterize	VERB
ijtc-1433	25	7	by	by	ADP
ijtc-1433	25	8	capital	capital	NOUN
ijtc-1433	25	9	-	-	PUNCT
ijtc-1433	25	10	intensive	intensive	ADJ
ijtc-1433	25	11	operations	operation	NOUN
ijtc-1433	25	12	,	,	PUNCT
ijtc-1433	25	13	variable	variable	ADJ
ijtc-1433	25	14	profitability	profitability	NOUN
ijtc-1433	25	15	,	,	PUNCT
ijtc-1433	25	16	and	and	CCONJ
ijtc-1433	25	17	intricate	intricate	ADJ
ijtc-1433	25	18	financial	financial	ADJ
ijtc-1433	25	19	transactions	transaction	NOUN
ijtc-1433	25	20	,	,	PUNCT
ijtc-1433	25	21	rendering	render	VERB
ijtc-1433	25	22	it	it	PRON
ijtc-1433	25	23	vulnerable	vulnerable	ADJ
ijtc-1433	25	24	to	to	ADP
ijtc-1433	25	25	tax	tax	NOUN
ijtc-1433	25	26	avoidance	avoidance	NOUN
ijtc-1433	25	27	tactics	tactic	NOUN
ijtc-1433	25	28	.	.	PUNCT
ijtc-1433	26	1	governments	government	NOUN
ijtc-1433	26	2	worldwide	worldwide	ADV
ijtc-1433	26	3	,	,	PUNCT
ijtc-1433	26	4	especially	especially	ADV
ijtc-1433	26	5	in	in	ADP
ijtc-1433	26	6	indonesia	indonesia	PROPN
ijtc-1433	26	7	,	,	PUNCT
ijtc-1433	26	8	aim	aim	VERB
ijtc-1433	26	9	to	to	PART
ijtc-1433	26	10	mitigate	mitigate	VERB
ijtc-1433	26	11	tax	tax	NOUN
ijtc-1433	26	12	avoidance	avoidance	NOUN
ijtc-1433	26	13	to	to	PART
ijtc-1433	26	14	secure	secure	VERB
ijtc-1433	26	15	sufficient	sufficient	ADJ
ijtc-1433	26	16	funds	fund	NOUN
ijtc-1433	26	17	for	for	ADP
ijtc-1433	26	18	public	public	ADJ
ijtc-1433	26	19	initiatives	initiative	NOUN
ijtc-1433	26	20	(	(	PUNCT
ijtc-1433	26	21	faisal	faisal	PROPN
ijtc-1433	26	22	et	et	PROPN
ijtc-1433	26	23	al	al	PROPN
ijtc-1433	26	24	.	.	PROPN
ijtc-1433	26	25	,	,	PUNCT
ijtc-1433	26	26	2023	2023	NUM
ijtc-1433	26	27	)	)	PUNCT
ijtc-1433	26	28	.	.	PUNCT
ijtc-1433	27	1	this	this	DET
ijtc-1433	27	2	study	study	NOUN
ijtc-1433	27	3	is	be	AUX
ijtc-1433	27	4	fundamentally	fundamentally	ADV
ijtc-1433	27	5	justified	justify	VERB
ijtc-1433	27	6	by	by	ADP
ijtc-1433	27	7	the	the	DET
ijtc-1433	27	8	necessity	necessity	NOUN
ijtc-1433	27	9	to	to	PART
ijtc-1433	27	10	comprehend	comprehend	VERB
ijtc-1433	27	11	how	how	SCONJ
ijtc-1433	27	12	organizations	organization	NOUN
ijtc-1433	27	13	in	in	ADP
ijtc-1433	27	14	this	this	DET
ijtc-1433	27	15	field	field	NOUN
ijtc-1433	27	16	navigate	navigate	VERB
ijtc-1433	27	17	their	their	PRON
ijtc-1433	27	18	tax	tax	NOUN
ijtc-1433	27	19	obligations	obligation	NOUN
ijtc-1433	27	20	via	via	ADP
ijtc-1433	27	21	financial	financial	ADJ
ijtc-1433	27	22	strategies	strategy	NOUN
ijtc-1433	27	23	such	such	ADJ
ijtc-1433	27	24	as	as	ADP
ijtc-1433	27	25	asset	asset	NOUN
ijtc-1433	27	26	allocation	allocation	NOUN
ijtc-1433	27	27	and	and	CCONJ
ijtc-1433	27	28	revenue	revenue	NOUN
ijtc-1433	27	29	management	management	NOUN
ijtc-1433	27	30	.	.	PUNCT
ijtc-1433	28	1	moreover	moreover	ADV
ijtc-1433	28	2	,	,	PUNCT
ijtc-1433	28	3	the	the	DET
ijtc-1433	28	4	current	current	ADJ
ijtc-1433	28	5	research	research	NOUN
ijtc-1433	28	6	presents	present	VERB
ijtc-1433	28	7	inconclusive	inconclusive	ADJ
ijtc-1433	28	8	findings	finding	NOUN
ijtc-1433	28	9	regarding	regard	VERB
ijtc-1433	28	10	the	the	DET
ijtc-1433	28	11	associations	association	NOUN
ijtc-1433	28	12	between	between	ADP
ijtc-1433	28	13	profitability	profitability	NOUN
ijtc-1433	28	14	,	,	PUNCT
ijtc-1433	28	15	capital	capital	NOUN
ijtc-1433	28	16	intensity	intensity	NOUN
ijtc-1433	28	17	,	,	PUNCT
ijtc-1433	28	18	and	and	CCONJ
ijtc-1433	28	19	sales	sale	NOUN
ijtc-1433	28	20	growth	growth	NOUN
ijtc-1433	28	21	in	in	ADP
ijtc-1433	28	22	tax	tax	NOUN
ijtc-1433	28	23	avoidance	avoidance	NOUN
ijtc-1433	28	24	.	.	PUNCT
ijtc-1433	29	1	it	it	PRON
ijtc-1433	29	2	underscores	underscore	VERB
ijtc-1433	29	3	the	the	DET
ijtc-1433	29	4	need	need	NOUN
ijtc-1433	29	5	for	for	ADP
ijtc-1433	29	6	more	more	ADJ
ijtc-1433	29	7	context	context	NOUN
ijtc-1433	29	8	-	-	PUNCT
ijtc-1433	29	9	specific	specific	ADJ
ijtc-1433	29	10	analyses	analysis	NOUN
ijtc-1433	29	11	,	,	PUNCT
ijtc-1433	29	12	especially	especially	ADV
ijtc-1433	29	13	in	in	ADP
ijtc-1433	29	14	emerging	emerge	VERB
ijtc-1433	29	15	countries	country	NOUN
ijtc-1433	29	16	like	like	ADP
ijtc-1433	29	17	indonesia	indonesia	PROPN
ijtc-1433	29	18	.	.	PUNCT
ijtc-1433	30	1	this	this	DET
ijtc-1433	30	2	article	article	NOUN
ijtc-1433	30	3	examines	examine	VERB
ijtc-1433	30	4	the	the	DET
ijtc-1433	30	5	correlations	correlation	NOUN
ijtc-1433	30	6	between	between	ADP
ijtc-1433	30	7	essential	essential	ADJ
ijtc-1433	30	8	financial	financial	ADJ
ijtc-1433	30	9	metrics	metric	NOUN
ijtc-1433	30	10	and	and	CCONJ
ijtc-1433	30	11	tax	tax	NOUN
ijtc-1433	30	12	avoidance	avoidance	NOUN
ijtc-1433	30	13	in	in	ADP
ijtc-1433	30	14	publicly	publicly	ADV
ijtc-1433	30	15	traded	trade	VERB
ijtc-1433	30	16	construction	construction	NOUN
ijtc-1433	30	17	firms	firm	NOUN
ijtc-1433	30	18	from	from	ADP
ijtc-1433	30	19	2020	2020	NUM
ijtc-1433	30	20	to	to	ADP
ijtc-1433	30	21	2022	2022	NUM
ijtc-1433	30	22	.	.	PUNCT
ijtc-1433	31	1	prior	prior	ADJ
ijtc-1433	31	2	studies	study	NOUN
ijtc-1433	31	3	have	have	AUX
ijtc-1433	31	4	yielded	yield	VERB
ijtc-1433	31	5	inconclusive	inconclusive	ADJ
ijtc-1433	31	6	findings	finding	NOUN
ijtc-1433	31	7	on	on	ADP
ijtc-1433	31	8	the	the	DET
ijtc-1433	31	9	significant	significant	ADJ
ijtc-1433	31	10	impact	impact	NOUN
ijtc-1433	31	11	of	of	ADP
ijtc-1433	31	12	profitability	profitability	NOUN
ijtc-1433	31	13	,	,	PUNCT
ijtc-1433	31	14	capital	capital	NOUN
ijtc-1433	31	15	intensity	intensity	NOUN
ijtc-1433	31	16	,	,	PUNCT
ijtc-1433	31	17	or	or	CCONJ
ijtc-1433	31	18	sales	sale	NOUN
ijtc-1433	31	19	growth	growth	NOUN
ijtc-1433	31	20	on	on	ADP
ijtc-1433	31	21	tax	tax	NOUN
ijtc-1433	31	22	avoidance	avoidance	NOUN
ijtc-1433	31	23	(	(	PUNCT
ijtc-1433	31	24	salim	salim	NOUN
ijtc-1433	31	25	,	,	PUNCT
ijtc-1433	31	26	2023	2023	NUM
ijtc-1433	31	27	)	)	PUNCT
ijtc-1433	31	28	.	.	PUNCT
ijtc-1433	32	1	this	this	DET
ijtc-1433	32	2	study	study	NOUN
ijtc-1433	32	3	concentrates	concentrate	VERB
ijtc-1433	32	4	on	on	ADP
ijtc-1433	32	5	indonesia	indonesia	PROPN
ijtc-1433	32	6	’s	’s	PART
ijtc-1433	32	7	construction	construction	NOUN
ijtc-1433	32	8	sector	sector	NOUN
ijtc-1433	32	9	to	to	PART
ijtc-1433	32	10	address	address	VERB
ijtc-1433	32	11	a	a	DET
ijtc-1433	32	12	literature	literature	NOUN
ijtc-1433	32	13	gap	gap	NOUN
ijtc-1433	32	14	,	,	PUNCT
ijtc-1433	32	15	providing	provide	VERB
ijtc-1433	32	16	theoretical	theoretical	ADJ
ijtc-1433	32	17	and	and	CCONJ
ijtc-1433	32	18	practical	practical	ADJ
ijtc-1433	32	19	contributions	contribution	NOUN
ijtc-1433	32	20	.	.	PUNCT
ijtc-1433	33	1	this	this	DET
ijtc-1433	33	2	study	study	NOUN
ijtc-1433	33	3	employs	employ	VERB
ijtc-1433	33	4	quantitative	quantitative	ADJ
ijtc-1433	33	5	methods	method	NOUN
ijtc-1433	33	6	,	,	PUNCT
ijtc-1433	33	7	analyzing	analyze	VERB
ijtc-1433	33	8	data	datum	NOUN
ijtc-1433	33	9	from	from	ADP
ijtc-1433	33	10	15	15	NUM
ijtc-1433	33	11	publicly	publicly	ADV
ijtc-1433	33	12	traded	trade	VERB
ijtc-1433	33	13	companies	company	NOUN
ijtc-1433	33	14	on	on	ADP
ijtc-1433	33	15	the	the	DET
ijtc-1433	33	16	indonesia	indonesia	PROPN
ijtc-1433	33	17	stock	stock	PROPN
ijtc-1433	33	18	exchange	exchange	PROPN
ijtc-1433	33	19	.	.	PUNCT
ijtc-1433	34	1	the	the	DET
ijtc-1433	34	2	study	study	NOUN
ijtc-1433	34	3	utilizes	utilize	VERB
ijtc-1433	34	4	multiple	multiple	ADJ
ijtc-1433	34	5	linear	linear	ADJ
ijtc-1433	34	6	regression	regression	NOUN
ijtc-1433	34	7	to	to	PART
ijtc-1433	34	8	examine	examine	VERB
ijtc-1433	34	9	the	the	DET
ijtc-1433	34	10	correlation	correlation	NOUN
ijtc-1433	34	11	between	between	ADP
ijtc-1433	34	12	the	the	DET
ijtc-1433	34	13	independent	independent	ADJ
ijtc-1433	34	14	variables	variable	NOUN
ijtc-1433	34	15	—	—	PUNCT
ijtc-1433	34	16	profitability	profitability	NOUN
ijtc-1433	34	17	,	,	PUNCT
ijtc-1433	34	18	capital	capital	NOUN
ijtc-1433	34	19	intensity	intensity	NOUN
ijtc-1433	34	20	,	,	PUNCT
ijtc-1433	34	21	and	and	CCONJ
ijtc-1433	34	22	sales	sale	NOUN
ijtc-1433	34	23	growth	growth	NOUN
ijtc-1433	34	24	—	—	PUNCT
ijtc-1433	34	25	and	and	CCONJ
ijtc-1433	34	26	the	the	DET
ijtc-1433	34	27	dependent	dependent	ADJ
ijtc-1433	34	28	variable	variable	NOUN
ijtc-1433	34	29	,	,	PUNCT
ijtc-1433	34	30	tax	tax	NOUN
ijtc-1433	34	31	avoidance	avoidance	NOUN
ijtc-1433	34	32	,	,	PUNCT
ijtc-1433	34	33	as	as	SCONJ
ijtc-1433	34	34	indicated	indicate	VERB
ijtc-1433	34	35	by	by	ADP
ijtc-1433	34	36	the	the	DET
ijtc-1433	34	37	effective	effective	ADJ
ijtc-1433	34	38	tax	tax	NOUN
ijtc-1433	34	39	rate	rate	NOUN
ijtc-1433	34	40	(	(	PUNCT
ijtc-1433	34	41	etr	etr	PROPN
ijtc-1433	34	42	)	)	PUNCT
ijtc-1433	34	43	.	.	PUNCT
ijtc-1433	35	1	this	this	DET
ijtc-1433	35	2	method	method	NOUN
ijtc-1433	35	3	facilitates	facilitate	VERB
ijtc-1433	35	4	the	the	DET
ijtc-1433	35	5	detection	detection	NOUN
ijtc-1433	35	6	of	of	ADP
ijtc-1433	35	7	statistically	statistically	ADV
ijtc-1433	35	8	significant	significant	ADJ
ijtc-1433	35	9	patterns	pattern	NOUN
ijtc-1433	35	10	that	that	PRON
ijtc-1433	35	11	elucidate	elucidate	VERB
ijtc-1433	35	12	company	company	NOUN
ijtc-1433	35	13	behaviour	behaviour	NOUN
ijtc-1433	35	14	about	about	ADP
ijtc-1433	35	15	tax	tax	NOUN
ijtc-1433	35	16	avoidance	avoidance	NOUN
ijtc-1433	35	17	(	(	PUNCT
ijtc-1433	35	18	bosua	bosua	NOUN
ijtc-1433	35	19	&	&	CCONJ
ijtc-1433	35	20	evans	evans	PROPN
ijtc-1433	35	21	,	,	PUNCT
ijtc-1433	35	22	2024	2024	NUM
ijtc-1433	35	23	;	;	PUNCT
ijtc-1433	35	24	huang	huang	PROPN
ijtc-1433	35	25	&	&	CCONJ
ijtc-1433	35	26	huang	huang	PROPN
ijtc-1433	35	27	,	,	PUNCT
ijtc-1433	35	28	2020	2020	NUM
ijtc-1433	35	29	;	;	PUNCT
ijtc-1433	35	30	matute	matute	NOUN
ijtc-1433	35	31	et	et	PROPN
ijtc-1433	35	32	al	al	PROPN
ijtc-1433	35	33	.	.	PROPN
ijtc-1433	35	34	,	,	PUNCT
ijtc-1433	35	35	2021	2021	NUM
ijtc-1433	35	36	)	)	PUNCT
ijtc-1433	35	37	.	.	PUNCT
ijtc-1433	36	1	the	the	DET
ijtc-1433	36	2	results	result	NOUN
ijtc-1433	36	3	indicate	indicate	VERB
ijtc-1433	36	4	that	that	SCONJ
ijtc-1433	36	5	capital	capital	NOUN
ijtc-1433	36	6	intensity	intensity	NOUN
ijtc-1433	36	7	and	and	CCONJ
ijtc-1433	36	8	sales	sale	NOUN
ijtc-1433	36	9	growth	growth	NOUN
ijtc-1433	36	10	substantially	substantially	ADV
ijtc-1433	36	11	affect	affect	VERB
ijtc-1433	36	12	tax	tax	NOUN
ijtc-1433	36	13	avoidance	avoidance	NOUN
ijtc-1433	36	14	,	,	PUNCT
ijtc-1433	36	15	with	with	ADP
ijtc-1433	36	16	firms	firm	NOUN
ijtc-1433	36	17	possessing	possess	VERB
ijtc-1433	36	18	more	more	ADV
ijtc-1433	36	19	significant	significant	ADJ
ijtc-1433	36	20	asset	asset	NOUN
ijtc-1433	36	21	investments	investment	NOUN
ijtc-1433	36	22	and	and	CCONJ
ijtc-1433	36	23	accelerated	accelerate	VERB
ijtc-1433	36	24	growth	growth	NOUN
ijtc-1433	36	25	and	and	CCONJ
ijtc-1433	36	26	more	more	ADV
ijtc-1433	36	27	inclined	inclined	ADJ
ijtc-1433	36	28	to	to	PART
ijtc-1433	36	29	adopt	adopt	VERB
ijtc-1433	36	30	strategies	strategy	NOUN
ijtc-1433	36	31	that	that	PRON
ijtc-1433	36	32	minimize	minimize	VERB
ijtc-1433	36	33	their	their	PRON
ijtc-1433	36	34	tax	tax	NOUN
ijtc-1433	36	35	liabilities	liability	NOUN
ijtc-1433	36	36	.	.	PUNCT
ijtc-1433	37	1	notably	notably	ADV
ijtc-1433	37	2	,	,	PUNCT
ijtc-1433	37	3	profitability	profitability	NOUN
ijtc-1433	37	4	does	do	AUX
ijtc-1433	37	5	not	not	PART
ijtc-1433	37	6	exhibit	exhibit	VERB
ijtc-1433	37	7	a	a	DET
ijtc-1433	37	8	substantial	substantial	ADJ
ijtc-1433	37	9	impact	impact	NOUN
ijtc-1433	37	10	,	,	PUNCT
ijtc-1433	37	11	indicating	indicate	VERB
ijtc-1433	37	12	that	that	SCONJ
ijtc-1433	37	13	companies	company	NOUN
ijtc-1433	37	14	in	in	ADP
ijtc-1433	37	15	this	this	DET
ijtc-1433	37	16	sector	sector	NOUN
ijtc-1433	37	17	may	may	AUX
ijtc-1433	37	18	prioritize	prioritize	VERB
ijtc-1433	37	19	asset	asset	NOUN
ijtc-1433	37	20	-	-	PUNCT
ijtc-1433	37	21	oriented	orient	VERB
ijtc-1433	37	22	strategies	strategy	NOUN
ijtc-1433	37	23	over	over	ADP
ijtc-1433	37	24	profit	profit	NOUN
ijtc-1433	37	25	-	-	PUNCT
ijtc-1433	37	26	driven	drive	VERB
ijtc-1433	37	27	tax	tax	NOUN
ijtc-1433	37	28	minimization	minimization	NOUN
ijtc-1433	37	29	(	(	PUNCT
ijtc-1433	37	30	girasa	girasa	NOUN
ijtc-1433	37	31	,	,	PUNCT
ijtc-1433	37	32	2022	2022	NUM
ijtc-1433	37	33	)	)	PUNCT
ijtc-1433	37	34	.	.	PUNCT
ijtc-1433	38	1	these	these	DET
ijtc-1433	38	2	findings	finding	NOUN
ijtc-1433	38	3	provide	provide	VERB
ijtc-1433	38	4	significant	significant	ADJ
ijtc-1433	38	5	insights	insight	NOUN
ijtc-1433	38	6	into	into	ADP
ijtc-1433	38	7	how	how	SCONJ
ijtc-1433	38	8	financial	financial	ADJ
ijtc-1433	38	9	frameworks	framework	NOUN
ijtc-1433	38	10	within	within	ADP
ijtc-1433	38	11	the	the	DET
ijtc-1433	38	12	construction	construction	NOUN
ijtc-1433	38	13	sector	sector	NOUN
ijtc-1433	38	14	facilitate	facilitate	NOUN
ijtc-1433	38	15	tax	tax	NOUN
ijtc-1433	38	16	avoidance	avoidance	NOUN
ijtc-1433	38	17	and	and	CCONJ
ijtc-1433	38	18	may	may	AUX
ijtc-1433	38	19	guide	guide	VERB
ijtc-1433	38	20	future	future	ADJ
ijtc-1433	38	21	tax	tax	NOUN
ijtc-1433	38	22	policy	policy	NOUN
ijtc-1433	38	23	modifications	modification	NOUN
ijtc-1433	38	24	in	in	ADP
ijtc-1433	38	25	indonesia	indonesia	PROPN
ijtc-1433	38	26	.	.	PUNCT
ijtc-1433	39	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1433	39	2	dynamics	dynamic	NOUN
ijtc-1433	39	3	of	of	ADP
ijtc-1433	39	4	tax	tax	NOUN
ijtc-1433	39	5	avoidance	avoidance	NOUN
ijtc-1433	39	6	in	in	ADP
ijtc-1433	39	7	the	the	DET
ijtc-1433	39	8	construction	construction	NOUN
ijtc-1433	39	9	sector	sector	NOUN
ijtc-1433	39	10	:	:	PUNCT
ijtc-1433	39	11	the	the	DET
ijtc-1433	39	12	role	role	NOUN
ijtc-1433	39	13	of	of	ADP
ijtc-1433	39	14	profitability	profitability	NOUN
ijtc-1433	39	15	,	,	PUNCT
ijtc-1433	39	16	capital	capital	NOUN
ijtc-1433	39	17	intensity	intensity	NOUN
ijtc-1433	39	18	,	,	PUNCT
ijtc-1433	39	19	and	and	CCONJ
ijtc-1433	39	20	sales	sale	NOUN
ijtc-1433	39	21	growth	growth	NOUN
ijtc-1433	39	22	ekawarti	ekawarti	NOUN
ijtc-1433	39	23	,	,	PUNCT
ijtc-1433	39	24	widyastuti	widyastuti	NOUN
ijtc-1433	39	25	,	,	PUNCT
ijtc-1433	39	26	alfiana	alfiana	PUNCT
ijtc-1433	39	27	and	and	CCONJ
ijtc-1433	39	28	summagat	summagat	VERB
ijtc-1433	39	29	3	3	NUM
ijtc-1433	39	30	|	|	ADV
ijtc-1433	39	31	ilomata	ilomata	PROPN
ijtc-1433	39	32	international	international	ADJ
ijtc-1433	39	33	journal	journal	NOUN
ijtc-1433	39	34	of	of	ADP
ijtc-1433	39	35	tax	tax	PROPN
ijtc-1433	39	36	&	&	CCONJ
ijtc-1433	39	37	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1433	39	38	tax	tax	NOUN
ijtc-1433	39	39	avoidance	avoidance	NOUN
ijtc-1433	39	40	constitutes	constitute	VERB
ijtc-1433	39	41	a	a	DET
ijtc-1433	39	42	significant	significant	ADJ
ijtc-1433	39	43	challenge	challenge	NOUN
ijtc-1433	39	44	for	for	ADP
ijtc-1433	39	45	governments	government	NOUN
ijtc-1433	39	46	globally	globally	ADV
ijtc-1433	39	47	,	,	PUNCT
ijtc-1433	39	48	compromising	compromise	VERB
ijtc-1433	39	49	their	their	PRON
ijtc-1433	39	50	capacity	capacity	NOUN
ijtc-1433	39	51	to	to	PART
ijtc-1433	39	52	generate	generate	VERB
ijtc-1433	39	53	sufficient	sufficient	ADJ
ijtc-1433	39	54	revenue	revenue	NOUN
ijtc-1433	39	55	for	for	ADP
ijtc-1433	39	56	public	public	ADJ
ijtc-1433	39	57	services	service	NOUN
ijtc-1433	39	58	and	and	CCONJ
ijtc-1433	39	59	national	national	ADJ
ijtc-1433	39	60	development	development	NOUN
ijtc-1433	39	61	(	(	PUNCT
ijtc-1433	39	62	hossain	hossain	PROPN
ijtc-1433	39	63	et	et	PROPN
ijtc-1433	39	64	al	al	PROPN
ijtc-1433	39	65	.	.	PROPN
ijtc-1433	39	66	,	,	PUNCT
ijtc-1433	39	67	2024	2024	NUM
ijtc-1433	39	68	)	)	PUNCT
ijtc-1433	39	69	.	.	PUNCT
ijtc-1433	40	1	this	this	DET
ijtc-1433	40	2	study	study	NOUN
ijtc-1433	40	3	aims	aim	VERB
ijtc-1433	40	4	to	to	PART
ijtc-1433	40	5	analyze	analyze	VERB
ijtc-1433	40	6	the	the	DET
ijtc-1433	40	7	impact	impact	NOUN
ijtc-1433	40	8	of	of	ADP
ijtc-1433	40	9	profitability	profitability	NOUN
ijtc-1433	40	10	,	,	PUNCT
ijtc-1433	40	11	capital	capital	NOUN
ijtc-1433	40	12	intensity	intensity	NOUN
ijtc-1433	40	13	,	,	PUNCT
ijtc-1433	40	14	and	and	CCONJ
ijtc-1433	40	15	sales	sale	NOUN
ijtc-1433	40	16	growth	growth	NOUN
ijtc-1433	40	17	on	on	ADP
ijtc-1433	40	18	tax	tax	NOUN
ijtc-1433	40	19	avoidance	avoidance	NOUN
ijtc-1433	40	20	among	among	ADP
ijtc-1433	40	21	publicly	publicly	ADV
ijtc-1433	40	22	listed	list	VERB
ijtc-1433	40	23	construction	construction	NOUN
ijtc-1433	40	24	firms	firm	NOUN
ijtc-1433	40	25	in	in	ADP
ijtc-1433	40	26	indonesia	indonesia	PROPN
ijtc-1433	40	27	from	from	ADP
ijtc-1433	40	28	2020	2020	NUM
ijtc-1433	40	29	to	to	ADP
ijtc-1433	40	30	2022	2022	NUM
ijtc-1433	40	31	.	.	PUNCT
ijtc-1433	41	1	by	by	ADP
ijtc-1433	41	2	employing	employ	VERB
ijtc-1433	41	3	multiple	multiple	ADJ
ijtc-1433	41	4	linear	linear	ADJ
ijtc-1433	41	5	regression	regression	NOUN
ijtc-1433	41	6	analysis	analysis	NOUN
ijtc-1433	41	7	on	on	ADP
ijtc-1433	41	8	financial	financial	ADJ
ijtc-1433	41	9	data	datum	NOUN
ijtc-1433	41	10	from	from	ADP
ijtc-1433	41	11	15	15	NUM
ijtc-1433	41	12	firms	firm	NOUN
ijtc-1433	41	13	,	,	PUNCT
ijtc-1433	41	14	this	this	DET
ijtc-1433	41	15	research	research	NOUN
ijtc-1433	41	16	seeks	seek	VERB
ijtc-1433	41	17	to	to	PART
ijtc-1433	41	18	provide	provide	VERB
ijtc-1433	41	19	empirical	empirical	ADJ
ijtc-1433	41	20	evidence	evidence	NOUN
ijtc-1433	41	21	on	on	ADP
ijtc-1433	41	22	how	how	SCONJ
ijtc-1433	41	23	these	these	DET
ijtc-1433	41	24	financial	financial	ADJ
ijtc-1433	41	25	factors	factor	NOUN
ijtc-1433	41	26	influence	influence	VERB
ijtc-1433	41	27	tax	tax	NOUN
ijtc-1433	41	28	minimization	minimization	NOUN
ijtc-1433	41	29	strategies	strategy	NOUN
ijtc-1433	41	30	.	.	PUNCT
ijtc-1433	42	1	unlike	unlike	ADP
ijtc-1433	42	2	previous	previous	ADJ
ijtc-1433	42	3	studies	study	NOUN
ijtc-1433	42	4	,	,	PUNCT
ijtc-1433	42	5	this	this	DET
ijtc-1433	42	6	research	research	NOUN
ijtc-1433	42	7	focuses	focus	VERB
ijtc-1433	42	8	on	on	ADP
ijtc-1433	42	9	an	an	DET
ijtc-1433	42	10	industry	industry	NOUN
ijtc-1433	42	11	-	-	PUNCT
ijtc-1433	42	12	specific	specific	ADJ
ijtc-1433	42	13	context	context	NOUN
ijtc-1433	42	14	in	in	ADP
ijtc-1433	42	15	an	an	DET
ijtc-1433	42	16	emerging	emerge	VERB
ijtc-1433	42	17	market	market	NOUN
ijtc-1433	42	18	,	,	PUNCT
ijtc-1433	42	19	offering	offer	VERB
ijtc-1433	42	20	insights	insight	NOUN
ijtc-1433	42	21	into	into	ADP
ijtc-1433	42	22	the	the	DET
ijtc-1433	42	23	financial	financial	ADJ
ijtc-1433	42	24	mechanisms	mechanism	NOUN
ijtc-1433	42	25	that	that	PRON
ijtc-1433	42	26	drive	drive	VERB
ijtc-1433	42	27	tax	tax	NOUN
ijtc-1433	42	28	avoidance	avoidance	NOUN
ijtc-1433	42	29	in	in	ADP
ijtc-1433	42	30	asset	asset	NOUN
ijtc-1433	42	31	-	-	PUNCT
ijtc-1433	42	32	intensive	intensive	ADJ
ijtc-1433	42	33	sectors	sector	NOUN
ijtc-1433	42	34	.	.	PUNCT
ijtc-1433	43	1	the	the	DET
ijtc-1433	43	2	complexity	complexity	NOUN
ijtc-1433	43	3	of	of	ADP
ijtc-1433	43	4	this	this	DET
ijtc-1433	43	5	problem	problem	NOUN
ijtc-1433	43	6	lies	lie	VERB
ijtc-1433	43	7	in	in	ADP
ijtc-1433	43	8	the	the	DET
ijtc-1433	43	9	interplay	interplay	NOUN
ijtc-1433	43	10	between	between	ADP
ijtc-1433	43	11	corporate	corporate	ADJ
ijtc-1433	43	12	financial	financial	ADJ
ijtc-1433	43	13	decisions	decision	NOUN
ijtc-1433	43	14	and	and	CCONJ
ijtc-1433	43	15	legal	legal	ADJ
ijtc-1433	43	16	tax	tax	NOUN
ijtc-1433	43	17	strategies	strategy	NOUN
ijtc-1433	43	18	.	.	PUNCT
ijtc-1433	44	1	companies	company	NOUN
ijtc-1433	44	2	aim	aim	VERB
ijtc-1433	44	3	to	to	PART
ijtc-1433	44	4	optimize	optimize	VERB
ijtc-1433	44	5	their	their	PRON
ijtc-1433	44	6	profits	profit	NOUN
ijtc-1433	44	7	while	while	SCONJ
ijtc-1433	44	8	adhering	adhere	VERB
ijtc-1433	44	9	to	to	ADP
ijtc-1433	44	10	tax	tax	NOUN
ijtc-1433	44	11	regulations	regulation	NOUN
ijtc-1433	44	12	,	,	PUNCT
ijtc-1433	44	13	yet	yet	CCONJ
ijtc-1433	44	14	many	many	ADJ
ijtc-1433	44	15	exploit	exploit	VERB
ijtc-1433	44	16	legal	legal	ADJ
ijtc-1433	44	17	loopholes	loophole	NOUN
ijtc-1433	44	18	to	to	PART
ijtc-1433	44	19	reduce	reduce	VERB
ijtc-1433	44	20	their	their	PRON
ijtc-1433	44	21	taxable	taxable	ADJ
ijtc-1433	44	22	income	income	NOUN
ijtc-1433	44	23	(	(	PUNCT
ijtc-1433	44	24	saeed	saeed	NOUN
ijtc-1433	44	25	,	,	PUNCT
ijtc-1433	44	26	2023	2023	NUM
ijtc-1433	44	27	)	)	PUNCT
ijtc-1433	44	28	.	.	PUNCT
ijtc-1433	45	1	profitability	profitability	NOUN
ijtc-1433	45	2	,	,	PUNCT
ijtc-1433	45	3	capital	capital	NOUN
ijtc-1433	45	4	investments	investment	NOUN
ijtc-1433	45	5	,	,	PUNCT
ijtc-1433	45	6	and	and	CCONJ
ijtc-1433	45	7	growth	growth	NOUN
ijtc-1433	45	8	dynamics	dynamic	NOUN
ijtc-1433	45	9	create	create	VERB
ijtc-1433	45	10	layers	layer	NOUN
ijtc-1433	45	11	of	of	ADP
ijtc-1433	45	12	complexity	complexity	NOUN
ijtc-1433	45	13	,	,	PUNCT
ijtc-1433	45	14	as	as	SCONJ
ijtc-1433	45	15	firms	firm	NOUN
ijtc-1433	45	16	must	must	AUX
ijtc-1433	45	17	balance	balance	VERB
ijtc-1433	45	18	the	the	DET
ijtc-1433	45	19	cost	cost	NOUN
ijtc-1433	45	20	of	of	ADP
ijtc-1433	45	21	tax	tax	NOUN
ijtc-1433	45	22	compliance	compliance	NOUN
ijtc-1433	45	23	with	with	ADP
ijtc-1433	45	24	the	the	DET
ijtc-1433	45	25	benefits	benefit	NOUN
ijtc-1433	45	26	of	of	ADP
ijtc-1433	45	27	minimizing	minimize	VERB
ijtc-1433	45	28	taxes	taxis	NOUN
ijtc-1433	45	29	(	(	PUNCT
ijtc-1433	45	30	ali	ali	PROPN
ijtc-1433	45	31	et	et	PROPN
ijtc-1433	45	32	al	al	PROPN
ijtc-1433	45	33	.	.	PROPN
ijtc-1433	45	34	,	,	PUNCT
ijtc-1433	45	35	2022	2022	NUM
ijtc-1433	45	36	)	)	PUNCT
ijtc-1433	45	37	.	.	PUNCT
ijtc-1433	46	1	the	the	DET
ijtc-1433	46	2	construction	construction	NOUN
ijtc-1433	46	3	sector	sector	NOUN
ijtc-1433	46	4	,	,	PUNCT
ijtc-1433	46	5	in	in	ADP
ijtc-1433	46	6	particular	particular	ADJ
ijtc-1433	46	7	,	,	PUNCT
ijtc-1433	46	8	presents	present	VERB
ijtc-1433	46	9	a	a	DET
ijtc-1433	46	10	challenging	challenging	ADJ
ijtc-1433	46	11	case	case	NOUN
ijtc-1433	46	12	due	due	ADP
ijtc-1433	46	13	to	to	ADP
ijtc-1433	46	14	its	its	PRON
ijtc-1433	46	15	reliance	reliance	NOUN
ijtc-1433	46	16	on	on	ADP
ijtc-1433	46	17	fixed	fix	VERB
ijtc-1433	46	18	assets	asset	NOUN
ijtc-1433	46	19	,	,	PUNCT
ijtc-1433	46	20	which	which	PRON
ijtc-1433	46	21	provide	provide	VERB
ijtc-1433	46	22	opportunities	opportunity	NOUN
ijtc-1433	46	23	for	for	ADP
ijtc-1433	46	24	depreciation	depreciation	NOUN
ijtc-1433	46	25	-	-	PUNCT
ijtc-1433	46	26	based	base	VERB
ijtc-1433	46	27	tax	tax	NOUN
ijtc-1433	46	28	reductions	reduction	NOUN
ijtc-1433	46	29	,	,	PUNCT
ijtc-1433	46	30	and	and	CCONJ
ijtc-1433	46	31	the	the	DET
ijtc-1433	46	32	cyclical	cyclical	ADJ
ijtc-1433	46	33	nature	nature	NOUN
ijtc-1433	46	34	of	of	ADP
ijtc-1433	46	35	its	its	PRON
ijtc-1433	46	36	revenue	revenue	NOUN
ijtc-1433	46	37	,	,	PUNCT
ijtc-1433	46	38	which	which	PRON
ijtc-1433	46	39	can	can	AUX
ijtc-1433	46	40	fluctuate	fluctuate	VERB
ijtc-1433	46	41	with	with	ADP
ijtc-1433	46	42	market	market	NOUN
ijtc-1433	46	43	conditions	condition	NOUN
ijtc-1433	46	44	(	(	PUNCT
ijtc-1433	46	45	hofmann	hofmann	X
ijtc-1433	46	46	et	et	PROPN
ijtc-1433	46	47	al	al	PROPN
ijtc-1433	46	48	.	.	PROPN
ijtc-1433	46	49	,	,	PUNCT
ijtc-1433	46	50	2022	2022	NUM
ijtc-1433	46	51	)	)	PUNCT
ijtc-1433	46	52	.	.	PUNCT
ijtc-1433	47	1	the	the	DET
ijtc-1433	47	2	findings	finding	NOUN
ijtc-1433	47	3	contribute	contribute	VERB
ijtc-1433	47	4	both	both	PRON
ijtc-1433	47	5	theoretically	theoretically	ADV
ijtc-1433	47	6	and	and	CCONJ
ijtc-1433	47	7	practically	practically	ADV
ijtc-1433	47	8	.	.	PUNCT
ijtc-1433	48	1	theoretically	theoretically	ADV
ijtc-1433	48	2	,	,	PUNCT
ijtc-1433	48	3	this	this	DET
ijtc-1433	48	4	study	study	NOUN
ijtc-1433	48	5	enhances	enhance	VERB
ijtc-1433	48	6	the	the	DET
ijtc-1433	48	7	understanding	understanding	NOUN
ijtc-1433	48	8	of	of	ADP
ijtc-1433	48	9	corporate	corporate	ADJ
ijtc-1433	48	10	financial	financial	ADJ
ijtc-1433	48	11	behavior	behavior	NOUN
ijtc-1433	48	12	in	in	ADP
ijtc-1433	48	13	tax	tax	NOUN
ijtc-1433	48	14	planning	planning	NOUN
ijtc-1433	48	15	,	,	PUNCT
ijtc-1433	48	16	particularly	particularly	ADV
ijtc-1433	48	17	in	in	ADP
ijtc-1433	48	18	developing	develop	VERB
ijtc-1433	48	19	economies	economy	NOUN
ijtc-1433	48	20	.	.	PUNCT
ijtc-1433	49	1	practically	practically	ADV
ijtc-1433	49	2	,	,	PUNCT
ijtc-1433	49	3	the	the	DET
ijtc-1433	49	4	results	result	NOUN
ijtc-1433	49	5	offer	offer	VERB
ijtc-1433	49	6	valuable	valuable	ADJ
ijtc-1433	49	7	implications	implication	NOUN
ijtc-1433	49	8	for	for	SCONJ
ijtc-1433	49	9	policymakers	policymaker	NOUN
ijtc-1433	49	10	to	to	PART
ijtc-1433	49	11	design	design	VERB
ijtc-1433	49	12	more	more	ADV
ijtc-1433	49	13	effective	effective	ADJ
ijtc-1433	49	14	tax	tax	NOUN
ijtc-1433	49	15	regulations	regulation	NOUN
ijtc-1433	49	16	tailored	tailor	VERB
ijtc-1433	49	17	to	to	ADP
ijtc-1433	49	18	industries	industry	NOUN
ijtc-1433	49	19	with	with	ADP
ijtc-1433	49	20	high	high	ADJ
ijtc-1433	49	21	capital	capital	NOUN
ijtc-1433	49	22	investment	investment	NOUN
ijtc-1433	49	23	and	and	CCONJ
ijtc-1433	49	24	revenue	revenue	NOUN
ijtc-1433	49	25	volatility	volatility	NOUN
ijtc-1433	49	26	.	.	PUNCT
ijtc-1433	50	1	by	by	ADP
ijtc-1433	50	2	addressing	address	VERB
ijtc-1433	50	3	these	these	DET
ijtc-1433	50	4	gaps	gap	NOUN
ijtc-1433	50	5	,	,	PUNCT
ijtc-1433	50	6	this	this	DET
ijtc-1433	50	7	research	research	NOUN
ijtc-1433	50	8	provides	provide	VERB
ijtc-1433	50	9	a	a	DET
ijtc-1433	50	10	fresh	fresh	ADJ
ijtc-1433	50	11	perspective	perspective	NOUN
ijtc-1433	50	12	on	on	ADP
ijtc-1433	50	13	corporate	corporate	ADJ
ijtc-1433	50	14	tax	tax	NOUN
ijtc-1433	50	15	strategies	strategy	NOUN
ijtc-1433	50	16	in	in	ADP
ijtc-1433	50	17	indonesia	indonesia	PROPN
ijtc-1433	50	18	’s	’s	PART
ijtc-1433	50	19	construction	construction	NOUN
ijtc-1433	50	20	sector	sector	NOUN
ijtc-1433	50	21	.	.	PUNCT
ijtc-1433	51	1	while	while	SCONJ
ijtc-1433	51	2	many	many	ADJ
ijtc-1433	51	3	studies	study	NOUN
ijtc-1433	51	4	have	have	AUX
ijtc-1433	51	5	examined	examine	VERB
ijtc-1433	51	6	tax	tax	NOUN
ijtc-1433	51	7	avoidance	avoidance	NOUN
ijtc-1433	51	8	in	in	ADP
ijtc-1433	51	9	developed	develop	VERB
ijtc-1433	51	10	economies	economy	NOUN
ijtc-1433	51	11	,	,	PUNCT
ijtc-1433	51	12	limited	limited	ADJ
ijtc-1433	51	13	research	research	NOUN
ijtc-1433	51	14	has	have	AUX
ijtc-1433	51	15	been	be	AUX
ijtc-1433	51	16	conducted	conduct	VERB
ijtc-1433	51	17	in	in	ADP
ijtc-1433	51	18	developing	develop	VERB
ijtc-1433	51	19	countries	country	NOUN
ijtc-1433	51	20	,	,	PUNCT
ijtc-1433	51	21	particularly	particularly	ADV
ijtc-1433	51	22	within	within	ADP
ijtc-1433	51	23	the	the	DET
ijtc-1433	51	24	construction	construction	NOUN
ijtc-1433	51	25	sector	sector	NOUN
ijtc-1433	51	26	(	(	PUNCT
ijtc-1433	51	27	sebele	sebele	NOUN
ijtc-1433	51	28	-	-	PUNCT
ijtc-1433	51	29	mpofu	mpofu	NOUN
ijtc-1433	51	30	et	et	PROPN
ijtc-1433	51	31	al	al	PROPN
ijtc-1433	51	32	.	.	PROPN
ijtc-1433	51	33	,	,	PUNCT
ijtc-1433	51	34	2021	2021	NUM
ijtc-1433	51	35	)	)	PUNCT
ijtc-1433	51	36	.	.	PUNCT
ijtc-1433	52	1	by	by	ADP
ijtc-1433	52	2	addressing	address	VERB
ijtc-1433	52	3	this	this	DET
ijtc-1433	52	4	gap	gap	NOUN
ijtc-1433	52	5	,	,	PUNCT
ijtc-1433	52	6	the	the	DET
ijtc-1433	52	7	research	research	NOUN
ijtc-1433	52	8	contributes	contribute	VERB
ijtc-1433	52	9	to	to	ADP
ijtc-1433	52	10	the	the	DET
ijtc-1433	52	11	empirical	empirical	ADJ
ijtc-1433	52	12	,	,	PUNCT
ijtc-1433	52	13	theoretical	theoretical	ADJ
ijtc-1433	52	14	,	,	PUNCT
ijtc-1433	52	15	and	and	CCONJ
ijtc-1433	52	16	methodological	methodological	ADJ
ijtc-1433	52	17	understanding	understanding	NOUN
ijtc-1433	52	18	of	of	ADP
ijtc-1433	52	19	how	how	SCONJ
ijtc-1433	52	20	financial	financial	ADJ
ijtc-1433	52	21	characteristics	characteristic	NOUN
ijtc-1433	52	22	influence	influence	VERB
ijtc-1433	52	23	corporate	corporate	ADJ
ijtc-1433	52	24	tax	tax	NOUN
ijtc-1433	52	25	behavior	behavior	NOUN
ijtc-1433	52	26	.	.	PUNCT
ijtc-1433	53	1	the	the	DET
ijtc-1433	53	2	paper	paper	NOUN
ijtc-1433	53	3	synthesizes	synthesize	VERB
ijtc-1433	53	4	theories	theory	NOUN
ijtc-1433	53	5	from	from	ADP
ijtc-1433	53	6	corporate	corporate	ADJ
ijtc-1433	53	7	finance	finance	NOUN
ijtc-1433	53	8	and	and	CCONJ
ijtc-1433	53	9	tax	tax	NOUN
ijtc-1433	53	10	planning	planning	NOUN
ijtc-1433	53	11	to	to	PART
ijtc-1433	53	12	analyze	analyze	VERB
ijtc-1433	53	13	the	the	DET
ijtc-1433	53	14	relationships	relationship	NOUN
ijtc-1433	53	15	between	between	ADP
ijtc-1433	53	16	profitability	profitability	NOUN
ijtc-1433	53	17	,	,	PUNCT
ijtc-1433	53	18	capital	capital	NOUN
ijtc-1433	53	19	intensity	intensity	NOUN
ijtc-1433	53	20	,	,	PUNCT
ijtc-1433	53	21	and	and	CCONJ
ijtc-1433	53	22	sales	sale	NOUN
ijtc-1433	53	23	growth	growth	NOUN
ijtc-1433	53	24	.	.	PUNCT
ijtc-1433	54	1	the	the	DET
ijtc-1433	54	2	findings	finding	NOUN
ijtc-1433	54	3	will	will	AUX
ijtc-1433	54	4	be	be	AUX
ijtc-1433	54	5	linked	link	VERB
ijtc-1433	54	6	to	to	ADP
ijtc-1433	54	7	the	the	DET
ijtc-1433	54	8	literature	literature	PROPN
ijtc-1433	54	9	review	review	PROPN
ijtc-1433	54	10	,	,	PUNCT
ijtc-1433	54	11	which	which	PRON
ijtc-1433	54	12	explores	explore	VERB
ijtc-1433	54	13	previous	previous	ADJ
ijtc-1433	54	14	research	research	NOUN
ijtc-1433	54	15	on	on	ADP
ijtc-1433	54	16	tax	tax	NOUN
ijtc-1433	54	17	avoidance	avoidance	NOUN
ijtc-1433	54	18	and	and	CCONJ
ijtc-1433	54	19	discusses	discuss	VERB
ijtc-1433	54	20	how	how	SCONJ
ijtc-1433	54	21	this	this	DET
ijtc-1433	54	22	study	study	NOUN
ijtc-1433	54	23	provides	provide	VERB
ijtc-1433	54	24	a	a	DET
ijtc-1433	54	25	fresh	fresh	ADJ
ijtc-1433	54	26	perspective	perspective	NOUN
ijtc-1433	54	27	on	on	ADP
ijtc-1433	54	28	the	the	DET
ijtc-1433	54	29	issue	issue	NOUN
ijtc-1433	54	30	.	.	PUNCT
ijtc-1433	55	1	methodologically	methodologically	ADV
ijtc-1433	55	2	,	,	PUNCT
ijtc-1433	55	3	the	the	DET
ijtc-1433	55	4	use	use	NOUN
ijtc-1433	55	5	of	of	ADP
ijtc-1433	55	6	multiple	multiple	ADJ
ijtc-1433	55	7	linear	linear	ADJ
ijtc-1433	55	8	regression	regression	NOUN
ijtc-1433	55	9	offers	offer	VERB
ijtc-1433	55	10	a	a	DET
ijtc-1433	55	11	robust	robust	ADJ
ijtc-1433	55	12	framework	framework	NOUN
ijtc-1433	55	13	for	for	ADP
ijtc-1433	55	14	testing	test	VERB
ijtc-1433	55	15	the	the	DET
ijtc-1433	55	16	hypotheses	hypothesis	NOUN
ijtc-1433	55	17	,	,	PUNCT
ijtc-1433	55	18	ensuring	ensure	VERB
ijtc-1433	55	19	that	that	SCONJ
ijtc-1433	55	20	the	the	DET
ijtc-1433	55	21	results	result	NOUN
ijtc-1433	55	22	are	be	AUX
ijtc-1433	55	23	statistically	statistically	ADV
ijtc-1433	55	24	sound	sound	ADJ
ijtc-1433	55	25	and	and	CCONJ
ijtc-1433	55	26	applicable	applicable	ADJ
ijtc-1433	55	27	to	to	ADP
ijtc-1433	55	28	the	the	DET
ijtc-1433	55	29	broader	broad	ADJ
ijtc-1433	55	30	context	context	NOUN
ijtc-1433	55	31	of	of	ADP
ijtc-1433	55	32	tax	tax	NOUN
ijtc-1433	55	33	policy	policy	NOUN
ijtc-1433	55	34	in	in	ADP
ijtc-1433	55	35	developing	develop	VERB
ijtc-1433	55	36	markets	market	NOUN
ijtc-1433	55	37	.	.	PUNCT
ijtc-1433	56	1	method	method	VERB
ijtc-1433	56	2	this	this	DET
ijtc-1433	56	3	study	study	NOUN
ijtc-1433	56	4	examines	examine	VERB
ijtc-1433	56	5	the	the	DET
ijtc-1433	56	6	correlation	correlation	NOUN
ijtc-1433	56	7	between	between	ADP
ijtc-1433	56	8	profitability	profitability	NOUN
ijtc-1433	56	9	(	(	PUNCT
ijtc-1433	56	10	x1	x1	PROPN
ijtc-1433	56	11	)	)	PUNCT
ijtc-1433	56	12	,	,	PUNCT
ijtc-1433	56	13	capital	capital	NOUN
ijtc-1433	56	14	intensity	intensity	NOUN
ijtc-1433	56	15	(	(	PUNCT
ijtc-1433	56	16	x2	x2	PROPN
ijtc-1433	56	17	)	)	PUNCT
ijtc-1433	56	18	,	,	PUNCT
ijtc-1433	56	19	and	and	CCONJ
ijtc-1433	56	20	sales	sale	NOUN
ijtc-1433	56	21	growth	growth	NOUN
ijtc-1433	56	22	(	(	PUNCT
ijtc-1433	56	23	x3	x3	ADJ
ijtc-1433	56	24	)	)	PUNCT
ijtc-1433	56	25	as	as	ADP
ijtc-1433	56	26	independent	independent	ADJ
ijtc-1433	56	27	variables	variable	NOUN
ijtc-1433	56	28	and	and	CCONJ
ijtc-1433	56	29	tax	tax	NOUN
ijtc-1433	56	30	avoidance	avoidance	NOUN
ijtc-1433	56	31	(	(	PUNCT
ijtc-1433	56	32	y	y	NOUN
ijtc-1433	56	33	)	)	PUNCT
ijtc-1433	56	34	as	as	ADP
ijtc-1433	56	35	the	the	DET
ijtc-1433	56	36	dependent	dependent	ADJ
ijtc-1433	56	37	variable	variable	NOUN
ijtc-1433	56	38	.	.	PUNCT
ijtc-1433	57	1	the	the	DET
ijtc-1433	57	2	research	research	NOUN
ijtc-1433	57	3	analyzes	analyze	VERB
ijtc-1433	57	4	construction	construction	NOUN
ijtc-1433	57	5	and	and	CCONJ
ijtc-1433	57	6	building	building	NOUN
ijtc-1433	57	7	firms	firm	NOUN
ijtc-1433	57	8	listed	list	VERB
ijtc-1433	57	9	on	on	ADP
ijtc-1433	57	10	the	the	DET
ijtc-1433	57	11	indonesia	indonesia	PROPN
ijtc-1433	57	12	stock	stock	PROPN
ijtc-1433	57	13	exchange	exchange	PROPN
ijtc-1433	57	14	(	(	PUNCT
ijtc-1433	57	15	idx	idx	PROPN
ijtc-1433	57	16	)	)	PUNCT
ijtc-1433	57	17	from	from	ADP
ijtc-1433	57	18	2020	2020	NUM
ijtc-1433	57	19	to	to	ADP
ijtc-1433	57	20	2022	2022	NUM
ijtc-1433	57	21	.	.	PUNCT
ijtc-1433	58	1	the	the	DET
ijtc-1433	58	2	financial	financial	ADJ
ijtc-1433	58	3	reports	report	NOUN
ijtc-1433	58	4	of	of	ADP
ijtc-1433	58	5	these	these	DET
ijtc-1433	58	6	companies	company	NOUN
ijtc-1433	58	7	serve	serve	VERB
ijtc-1433	58	8	as	as	ADP
ijtc-1433	58	9	secondary	secondary	ADJ
ijtc-1433	58	10	data	datum	NOUN
ijtc-1433	58	11	.	.	PUNCT
ijtc-1433	59	1	a	a	DET
ijtc-1433	59	2	quantitative	quantitative	ADJ
ijtc-1433	59	3	research	research	NOUN
ijtc-1433	59	4	strategy	strategy	NOUN
ijtc-1433	59	5	was	be	AUX
ijtc-1433	59	6	employed	employ	VERB
ijtc-1433	59	7	to	to	PART
ijtc-1433	59	8	analyze	analyze	VERB
ijtc-1433	59	9	the	the	DET
ijtc-1433	59	10	associations	association	NOUN
ijtc-1433	59	11	between	between	ADP
ijtc-1433	59	12	variables	variable	NOUN
ijtc-1433	59	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1433	59	14	dynamics	dynamic	NOUN
ijtc-1433	59	15	of	of	ADP
ijtc-1433	59	16	tax	tax	NOUN
ijtc-1433	59	17	avoidance	avoidance	NOUN
ijtc-1433	59	18	in	in	ADP
ijtc-1433	59	19	the	the	DET
ijtc-1433	59	20	construction	construction	NOUN
ijtc-1433	59	21	sector	sector	NOUN
ijtc-1433	59	22	:	:	PUNCT
ijtc-1433	59	23	the	the	DET
ijtc-1433	59	24	role	role	NOUN
ijtc-1433	59	25	of	of	ADP
ijtc-1433	59	26	profitability	profitability	NOUN
ijtc-1433	59	27	,	,	PUNCT
ijtc-1433	59	28	capital	capital	NOUN
ijtc-1433	59	29	intensity	intensity	NOUN
ijtc-1433	59	30	,	,	PUNCT
ijtc-1433	59	31	and	and	CCONJ
ijtc-1433	59	32	sales	sale	NOUN
ijtc-1433	59	33	growth	growth	NOUN
ijtc-1433	59	34	ekawarti	ekawarti	NOUN
ijtc-1433	59	35	,	,	PUNCT
ijtc-1433	59	36	widyastuti	widyastuti	NOUN
ijtc-1433	59	37	,	,	PUNCT
ijtc-1433	59	38	alfiana	alfiana	PUNCT
ijtc-1433	59	39	and	and	CCONJ
ijtc-1433	59	40	summagat	summagat	VERB
ijtc-1433	59	41	4	4	NUM
ijtc-1433	59	42	|	|	ADV
ijtc-1433	59	43	ilomata	ilomata	PROPN
ijtc-1433	59	44	international	international	ADJ
ijtc-1433	59	45	journal	journal	NOUN
ijtc-1433	59	46	of	of	ADP
ijtc-1433	59	47	tax	tax	PROPN
ijtc-1433	59	48	&	&	CCONJ
ijtc-1433	59	49	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1433	59	50	systematically	systematically	ADV
ijtc-1433	59	51	through	through	ADP
ijtc-1433	59	52	statistical	statistical	ADJ
ijtc-1433	59	53	methods	method	NOUN
ijtc-1433	59	54	.	.	PUNCT
ijtc-1433	60	1	sugiyono	sugiyono	NOUN
ijtc-1433	60	2	(	(	PUNCT
ijtc-1433	60	3	2017	2017	NUM
ijtc-1433	60	4	)	)	PUNCT
ijtc-1433	60	5	articulated	articulate	VERB
ijtc-1433	60	6	that	that	SCONJ
ijtc-1433	60	7	quantitative	quantitative	ADJ
ijtc-1433	60	8	research	research	NOUN
ijtc-1433	60	9	entails	entail	VERB
ijtc-1433	60	10	collecting	collect	VERB
ijtc-1433	60	11	and	and	CCONJ
ijtc-1433	60	12	analyzing	analyze	VERB
ijtc-1433	60	13	numerical	numerical	ADJ
ijtc-1433	60	14	data	datum	NOUN
ijtc-1433	60	15	to	to	PART
ijtc-1433	60	16	evaluate	evaluate	VERB
ijtc-1433	60	17	hypotheses	hypothesis	NOUN
ijtc-1433	60	18	.	.	PUNCT
ijtc-1433	61	1	this	this	DET
ijtc-1433	61	2	study	study	NOUN
ijtc-1433	61	3	used	use	VERB
ijtc-1433	61	4	multiple	multiple	ADJ
ijtc-1433	61	5	linear	linear	ADJ
ijtc-1433	61	6	regression	regression	NOUN
ijtc-1433	61	7	analysis	analysis	NOUN
ijtc-1433	61	8	to	to	PART
ijtc-1433	61	9	examine	examine	VERB
ijtc-1433	61	10	the	the	DET
ijtc-1433	61	11	relationships	relationship	NOUN
ijtc-1433	61	12	between	between	ADP
ijtc-1433	61	13	the	the	DET
ijtc-1433	61	14	independent	independent	ADJ
ijtc-1433	61	15	and	and	CCONJ
ijtc-1433	61	16	dependent	dependent	ADJ
ijtc-1433	61	17	variables	variable	NOUN
ijtc-1433	61	18	.	.	PUNCT
ijtc-1433	62	1	this	this	DET
ijtc-1433	62	2	study	study	NOUN
ijtc-1433	62	3	’s	’s	PART
ijtc-1433	62	4	population	population	NOUN
ijtc-1433	62	5	comprises	comprise	VERB
ijtc-1433	62	6	construction	construction	NOUN
ijtc-1433	62	7	and	and	CCONJ
ijtc-1433	62	8	building	building	NOUN
ijtc-1433	62	9	enterprises	enterprise	NOUN
ijtc-1433	62	10	listed	list	VERB
ijtc-1433	62	11	on	on	ADP
ijtc-1433	62	12	the	the	DET
ijtc-1433	62	13	idx	idx	NOUN
ijtc-1433	62	14	from	from	ADP
ijtc-1433	62	15	2020	2020	NUM
ijtc-1433	62	16	to	to	ADP
ijtc-1433	62	17	2022	2022	NUM
ijtc-1433	62	18	.	.	PUNCT
ijtc-1433	63	1	twenty	twenty	NUM
ijtc-1433	63	2	-	-	PUNCT
ijtc-1433	63	3	two	two	NUM
ijtc-1433	63	4	companies	company	NOUN
ijtc-1433	63	5	were	be	AUX
ijtc-1433	63	6	discovered	discover	VERB
ijtc-1433	63	7	in	in	ADP
ijtc-1433	63	8	this	this	DET
ijtc-1433	63	9	sector	sector	NOUN
ijtc-1433	63	10	.	.	PUNCT
ijtc-1433	64	1	purposive	purposive	ADJ
ijtc-1433	64	2	sampling	sampling	NOUN
ijtc-1433	64	3	was	be	AUX
ijtc-1433	64	4	utilized	utilize	VERB
ijtc-1433	64	5	,	,	PUNCT
ijtc-1433	64	6	selecting	select	VERB
ijtc-1433	64	7	companies	company	NOUN
ijtc-1433	64	8	according	accord	VERB
ijtc-1433	64	9	to	to	ADP
ijtc-1433	64	10	these	these	DET
ijtc-1433	64	11	criteria	criterion	NOUN
ijtc-1433	64	12	:	:	PUNCT
ijtc-1433	64	13	listed	list	VERB
ijtc-1433	64	14	on	on	ADP
ijtc-1433	64	15	idx	idx	NOUN
ijtc-1433	64	16	from	from	ADP
ijtc-1433	64	17	2020	2020	NUM
ijtc-1433	64	18	to	to	ADP
ijtc-1433	64	19	2022	2022	NUM
ijtc-1433	64	20	,	,	PUNCT
ijtc-1433	64	21	published	publish	VERB
ijtc-1433	64	22	audited	audit	VERB
ijtc-1433	64	23	financial	financial	ADJ
ijtc-1433	64	24	reports	report	NOUN
ijtc-1433	64	25	for	for	ADP
ijtc-1433	64	26	three	three	NUM
ijtc-1433	64	27	consecutive	consecutive	ADJ
ijtc-1433	64	28	periods	period	NOUN
ijtc-1433	64	29	,	,	PUNCT
ijtc-1433	64	30	supplied	supply	VERB
ijtc-1433	64	31	comprehensive	comprehensive	ADJ
ijtc-1433	64	32	required	require	VERB
ijtc-1433	64	33	financial	financial	ADJ
ijtc-1433	64	34	data	datum	NOUN
ijtc-1433	64	35	for	for	ADP
ijtc-1433	64	36	calculating	calculate	VERB
ijtc-1433	64	37	the	the	DET
ijtc-1433	64	38	study	study	NOUN
ijtc-1433	64	39	variables	variable	NOUN
ijtc-1433	64	40	,	,	PUNCT
ijtc-1433	64	41	and	and	CCONJ
ijtc-1433	64	42	reported	report	VERB
ijtc-1433	64	43	positive	positive	ADJ
ijtc-1433	64	44	net	net	ADJ
ijtc-1433	64	45	income	income	NOUN
ijtc-1433	64	46	throughout	throughout	ADP
ijtc-1433	64	47	the	the	DET
ijtc-1433	64	48	study	study	NOUN
ijtc-1433	64	49	period	period	NOUN
ijtc-1433	64	50	.	.	PUNCT
ijtc-1433	65	1	fifteen	fifteen	NUM
ijtc-1433	65	2	companies	company	NOUN
ijtc-1433	65	3	were	be	AUX
ijtc-1433	65	4	identified	identify	VERB
ijtc-1433	65	5	as	as	ADP
ijtc-1433	65	6	the	the	DET
ijtc-1433	65	7	sample	sample	NOUN
ijtc-1433	65	8	based	base	VERB
ijtc-1433	65	9	on	on	ADP
ijtc-1433	65	10	these	these	DET
ijtc-1433	65	11	criteria	criterion	NOUN
ijtc-1433	65	12	.	.	PUNCT
ijtc-1433	66	1	secondary	secondary	ADJ
ijtc-1433	66	2	data	datum	NOUN
ijtc-1433	66	3	from	from	ADP
ijtc-1433	66	4	the	the	DET
ijtc-1433	66	5	official	official	ADJ
ijtc-1433	66	6	idx	idx	NOUN
ijtc-1433	66	7	website	website	NOUN
ijtc-1433	66	8	(	(	PUNCT
ijtc-1433	66	9	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1433	66	10	)	)	PUNCT
ijtc-1433	66	11	comprised	comprise	VERB
ijtc-1433	66	12	audited	audit	VERB
ijtc-1433	66	13	financial	financial	ADJ
ijtc-1433	66	14	records	record	NOUN
ijtc-1433	66	15	for	for	ADP
ijtc-1433	66	16	2020	2020	NUM
ijtc-1433	66	17	to	to	ADP
ijtc-1433	66	18	2022	2022	NUM
ijtc-1433	66	19	.	.	PUNCT
ijtc-1433	67	1	the	the	DET
ijtc-1433	67	2	data	data	NOUN
ijtc-1433	67	3	documentation	documentation	NOUN
ijtc-1433	67	4	approach	approach	NOUN
ijtc-1433	67	5	correctly	correctly	ADV
ijtc-1433	67	6	recorded	record	VERB
ijtc-1433	67	7	essential	essential	ADJ
ijtc-1433	67	8	variables	variable	NOUN
ijtc-1433	67	9	,	,	PUNCT
ijtc-1433	67	10	including	include	VERB
ijtc-1433	67	11	net	net	ADJ
ijtc-1433	67	12	income	income	NOUN
ijtc-1433	67	13	,	,	PUNCT
ijtc-1433	67	14	total	total	ADJ
ijtc-1433	67	15	assets	asset	NOUN
ijtc-1433	67	16	,	,	PUNCT
ijtc-1433	67	17	and	and	CCONJ
ijtc-1433	67	18	tax	tax	NOUN
ijtc-1433	67	19	expenses	expense	NOUN
ijtc-1433	67	20	.	.	PUNCT
ijtc-1433	68	1	tax	tax	NOUN
ijtc-1433	68	2	avoidance	avoidance	NOUN
ijtc-1433	68	3	(	(	PUNCT
ijtc-1433	68	4	y	y	NOUN
ijtc-1433	68	5	)	)	PUNCT
ijtc-1433	68	6	was	be	AUX
ijtc-1433	68	7	quantified	quantify	VERB
ijtc-1433	68	8	by	by	ADP
ijtc-1433	68	9	the	the	DET
ijtc-1433	68	10	effective	effective	ADJ
ijtc-1433	68	11	tax	tax	NOUN
ijtc-1433	68	12	rate	rate	NOUN
ijtc-1433	68	13	(	(	PUNCT
ijtc-1433	68	14	etr	etr	PROPN
ijtc-1433	68	15	)	)	PUNCT
ijtc-1433	68	16	,	,	PUNCT
ijtc-1433	68	17	determined	determine	VERB
ijtc-1433	68	18	by	by	ADP
ijtc-1433	68	19	dividing	divide	VERB
ijtc-1433	68	20	income	income	NOUN
ijtc-1433	68	21	tax	tax	NOUN
ijtc-1433	68	22	expense	expense	NOUN
ijtc-1433	68	23	by	by	ADP
ijtc-1433	68	24	pre	pre	ADJ
ijtc-1433	68	25	-	-	ADJ
ijtc-1433	68	26	tax	tax	ADJ
ijtc-1433	68	27	income	income	NOUN
ijtc-1433	68	28	(	(	PUNCT
ijtc-1433	68	29	elvira	elvira	PROPN
ijtc-1433	68	30	,	,	PUNCT
ijtc-1433	68	31	2021	2021	NUM
ijtc-1433	68	32	)	)	PUNCT
ijtc-1433	68	33	.	.	PUNCT
ijtc-1433	69	1	profitability	profitability	NOUN
ijtc-1433	69	2	(	(	PUNCT
ijtc-1433	69	3	x1	x1	PROPN
ijtc-1433	69	4	)	)	PUNCT
ijtc-1433	69	5	was	be	AUX
ijtc-1433	69	6	assessed	assess	VERB
ijtc-1433	69	7	by	by	ADP
ijtc-1433	69	8	return	return	NOUN
ijtc-1433	69	9	on	on	ADP
ijtc-1433	69	10	assets	asset	NOUN
ijtc-1433	69	11	(	(	PUNCT
ijtc-1433	69	12	roa	roa	NOUN
ijtc-1433	69	13	)	)	PUNCT
ijtc-1433	69	14	,	,	PUNCT
ijtc-1433	69	15	capital	capital	NOUN
ijtc-1433	69	16	intensity	intensity	NOUN
ijtc-1433	69	17	(	(	PUNCT
ijtc-1433	69	18	x2	x2	PROPN
ijtc-1433	69	19	)	)	PUNCT
ijtc-1433	69	20	was	be	AUX
ijtc-1433	69	21	determined	determine	VERB
ijtc-1433	69	22	by	by	ADP
ijtc-1433	69	23	the	the	DET
ijtc-1433	69	24	ratio	ratio	NOUN
ijtc-1433	69	25	of	of	ADP
ijtc-1433	69	26	fixed	fix	VERB
ijtc-1433	69	27	assets	asset	NOUN
ijtc-1433	69	28	to	to	ADP
ijtc-1433	69	29	total	total	ADJ
ijtc-1433	69	30	assets	asset	NOUN
ijtc-1433	69	31	,	,	PUNCT
ijtc-1433	69	32	and	and	CCONJ
ijtc-1433	69	33	sales	sale	NOUN
ijtc-1433	69	34	growth	growth	NOUN
ijtc-1433	69	35	(	(	PUNCT
ijtc-1433	69	36	x3	x3	ADJ
ijtc-1433	69	37	)	)	PUNCT
ijtc-1433	69	38	was	be	AUX
ijtc-1433	69	39	quantified	quantify	VERB
ijtc-1433	69	40	as	as	ADP
ijtc-1433	69	41	the	the	DET
ijtc-1433	69	42	percentage	percentage	NOUN
ijtc-1433	69	43	increase	increase	NOUN
ijtc-1433	69	44	in	in	ADP
ijtc-1433	69	45	sales	sale	NOUN
ijtc-1433	69	46	relative	relative	ADJ
ijtc-1433	69	47	to	to	ADP
ijtc-1433	69	48	the	the	DET
ijtc-1433	69	49	prior	prior	ADJ
ijtc-1433	69	50	period	period	NOUN
ijtc-1433	69	51	.	.	PUNCT
ijtc-1433	70	1	table	table	NOUN
ijtc-1433	70	2	1	1	NUM
ijtc-1433	70	3	.	.	PUNCT
ijtc-1433	70	4	presents	present	VERB
ijtc-1433	70	5	the	the	DET
ijtc-1433	70	6	operational	operational	ADJ
ijtc-1433	70	7	definitions	definition	NOUN
ijtc-1433	70	8	and	and	CCONJ
ijtc-1433	70	9	measurement	measurement	NOUN
ijtc-1433	70	10	scales	scale	VERB
ijtc-1433	70	11	for	for	ADP
ijtc-1433	70	12	each	each	DET
ijtc-1433	70	13	variable	variable	ADJ
ijtc-1433	70	14	variable	variable	ADJ
ijtc-1433	70	15	indicator	indicator	NOUN
ijtc-1433	70	16	measurement	measurement	NOUN
ijtc-1433	70	17	formula	formula	NOUN
ijtc-1433	70	18	scale	scale	NOUN
ijtc-1433	70	19	profitability	profitability	NOUN
ijtc-1433	70	20	(	(	PUNCT
ijtc-1433	70	21	x1	x1	PROPN
ijtc-1433	70	22	)	)	PUNCT
ijtc-1433	70	23	roa	roa	PROPN
ijtc-1433	70	24	net	net	ADJ
ijtc-1433	70	25	income	income	NOUN
ijtc-1433	70	26	/	/	SYM
ijtc-1433	70	27	total	total	ADJ
ijtc-1433	70	28	assets	asset	NOUN
ijtc-1433	70	29	ratio	ratio	NOUN
ijtc-1433	70	30	capital	capital	NOUN
ijtc-1433	70	31	intensity	intensity	NOUN
ijtc-1433	70	32	(	(	PUNCT
ijtc-1433	70	33	x2	x2	NOUN
ijtc-1433	70	34	)	)	PUNCT
ijtc-1433	70	35	fixed	fix	VERB
ijtc-1433	70	36	assets	asset	NOUN
ijtc-1433	70	37	/	/	SYM
ijtc-1433	70	38	total	total	ADJ
ijtc-1433	70	39	assets	asset	NOUN
ijtc-1433	70	40	fixed	fix	VERB
ijtc-1433	70	41	assets	asset	NOUN
ijtc-1433	70	42	/	/	SYM
ijtc-1433	70	43	total	total	ADJ
ijtc-1433	70	44	assets	asset	NOUN
ijtc-1433	70	45	ratio	ratio	NOUN
ijtc-1433	70	46	sales	sale	NOUN
ijtc-1433	70	47	growth	growth	NOUN
ijtc-1433	70	48	(	(	PUNCT
ijtc-1433	70	49	x3	x3	ADJ
ijtc-1433	70	50	)	)	PUNCT
ijtc-1433	70	51	(	(	PUNCT
ijtc-1433	70	52	current	current	ADJ
ijtc-1433	70	53	sales	sale	NOUN
ijtc-1433	70	54	previous	previous	ADJ
ijtc-1433	70	55	sales	sale	NOUN
ijtc-1433	70	56	)	)	PUNCT
ijtc-1433	70	57	/	/	SYM
ijtc-1433	70	58	previous	previous	ADJ
ijtc-1433	70	59	sales	sale	NOUN
ijtc-1433	70	60	percentage	percentage	NOUN
ijtc-1433	70	61	ratio	ratio	NOUN
ijtc-1433	70	62	tax	tax	NOUN
ijtc-1433	70	63	avoidance	avoidance	NOUN
ijtc-1433	70	64	(	(	PUNCT
ijtc-1433	70	65	y	y	NOUN
ijtc-1433	70	66	)	)	PUNCT
ijtc-1433	70	67	effective	effective	ADJ
ijtc-1433	70	68	tax	tax	NOUN
ijtc-1433	70	69	rate	rate	NOUN
ijtc-1433	70	70	(	(	PUNCT
ijtc-1433	70	71	etr	etr	NOUN
ijtc-1433	70	72	)	)	PUNCT
ijtc-1433	70	73	tax	tax	NOUN
ijtc-1433	70	74	expense	expense	NOUN
ijtc-1433	70	75	/	/	SYM
ijtc-1433	70	76	pre	pre	ADJ
ijtc-1433	70	77	-	-	ADJ
ijtc-1433	70	78	tax	tax	ADJ
ijtc-1433	70	79	income	income	NOUN
ijtc-1433	70	80	ratio	ratio	NOUN
ijtc-1433	70	81	the	the	DET
ijtc-1433	70	82	research	research	NOUN
ijtc-1433	70	83	utilizes	utilize	VERB
ijtc-1433	70	84	multiple	multiple	ADJ
ijtc-1433	70	85	linear	linear	ADJ
ijtc-1433	70	86	regression	regression	NOUN
ijtc-1433	70	87	to	to	PART
ijtc-1433	70	88	examine	examine	VERB
ijtc-1433	70	89	the	the	DET
ijtc-1433	70	90	impact	impact	NOUN
ijtc-1433	70	91	of	of	ADP
ijtc-1433	70	92	independent	independent	ADJ
ijtc-1433	70	93	factors	factor	NOUN
ijtc-1433	70	94	(	(	PUNCT
ijtc-1433	70	95	x1	x1	PROPN
ijtc-1433	70	96	,	,	PUNCT
ijtc-1433	70	97	x2	x2	PROPN
ijtc-1433	70	98	,	,	PUNCT
ijtc-1433	70	99	x3	x3	ADJ
ijtc-1433	70	100	)	)	PUNCT
ijtc-1433	70	101	on	on	ADP
ijtc-1433	70	102	the	the	DET
ijtc-1433	70	103	dependent	dependent	ADJ
ijtc-1433	70	104	variable	variable	NOUN
ijtc-1433	70	105	(	(	PUNCT
ijtc-1433	70	106	y	y	NOUN
ijtc-1433	70	107	)	)	PUNCT
ijtc-1433	70	108	.	.	PUNCT
ijtc-1433	71	1	the	the	DET
ijtc-1433	71	2	regression	regression	NOUN
ijtc-1433	71	3	equation	equation	NOUN
ijtc-1433	71	4	is	be	AUX
ijtc-1433	71	5	articulated	articulate	VERB
ijtc-1433	71	6	as	as	SCONJ
ijtc-1433	71	7	follows	follow	VERB
ijtc-1433	71	8	:	:	PUNCT
ijtc-1433	72	1	y	y	PROPN
ijtc-1433	72	2	=	=	PUNCT
ijtc-1433	72	3	a	a	PRON
ijtc-1433	72	4	+	+	X
ijtc-1433	72	5	b1x1	b1x1	NOUN
ijtc-1433	72	6	+	+	SYM
ijtc-1433	72	7	b2x2	b2x2	ADP
ijtc-1433	72	8	+	+	NUM
ijtc-1433	72	9	b3x3	b3x3	X
ijtc-1433	72	10	+	+	CCONJ
ijtc-1433	72	11	e	e	NOUN
ijtc-1433	72	12	,	,	PUNCT
ijtc-1433	72	13	where	where	SCONJ
ijtc-1433	72	14	y	y	PROPN
ijtc-1433	72	15	denotes	denote	VERB
ijtc-1433	72	16	tax	tax	NOUN
ijtc-1433	72	17	avoidance	avoidance	NOUN
ijtc-1433	72	18	,	,	PUNCT
ijtc-1433	72	19	a	a	DET
ijtc-1433	72	20	signifies	signifie	NOUN
ijtc-1433	72	21	the	the	DET
ijtc-1433	72	22	intercept	intercept	NOUN
ijtc-1433	72	23	,	,	PUNCT
ijtc-1433	72	24	b1	b1	NOUN
ijtc-1433	72	25	,	,	PUNCT
ijtc-1433	72	26	b2	b2	NOUN
ijtc-1433	72	27	,	,	PUNCT
ijtc-1433	72	28	and	and	CCONJ
ijtc-1433	72	29	b3	b3	PROPN
ijtc-1433	72	30	are	be	AUX
ijtc-1433	72	31	coefficients	coefficient	NOUN
ijtc-1433	72	32	corresponding	correspond	VERB
ijtc-1433	72	33	to	to	ADP
ijtc-1433	72	34	profitability	profitability	NOUN
ijtc-1433	72	35	,	,	PUNCT
ijtc-1433	72	36	capital	capital	NOUN
ijtc-1433	72	37	intensity	intensity	NOUN
ijtc-1433	72	38	,	,	PUNCT
ijtc-1433	72	39	and	and	CCONJ
ijtc-1433	72	40	sales	sale	NOUN
ijtc-1433	72	41	growth	growth	NOUN
ijtc-1433	72	42	,	,	PUNCT
ijtc-1433	72	43	respectively	respectively	ADV
ijtc-1433	72	44	,	,	PUNCT
ijtc-1433	72	45	x1	x1	PROPN
ijtc-1433	72	46	,	,	PUNCT
ijtc-1433	72	47	x2	x2	PROPN
ijtc-1433	72	48	,	,	PUNCT
ijtc-1433	72	49	and	and	CCONJ
ijtc-1433	72	50	x3	x3	PROPN
ijtc-1433	72	51	are	be	AUX
ijtc-1433	72	52	the	the	DET
ijtc-1433	72	53	independent	independent	ADJ
ijtc-1433	72	54	variables	variable	NOUN
ijtc-1433	72	55	,	,	PUNCT
ijtc-1433	72	56	and	and	CCONJ
ijtc-1433	72	57	e	e	NOUN
ijtc-1433	72	58	represents	represent	VERB
ijtc-1433	72	59	the	the	DET
ijtc-1433	72	60	error	error	NOUN
ijtc-1433	72	61	term	term	NOUN
ijtc-1433	72	62	.	.	PUNCT
ijtc-1433	73	1	assumption	assumption	NOUN
ijtc-1433	73	2	tests	test	NOUN
ijtc-1433	73	3	were	be	AUX
ijtc-1433	73	4	performed	perform	VERB
ijtc-1433	73	5	to	to	PART
ijtc-1433	73	6	verify	verify	VERB
ijtc-1433	73	7	the	the	DET
ijtc-1433	73	8	robustness	robustness	NOUN
ijtc-1433	73	9	of	of	ADP
ijtc-1433	73	10	the	the	DET
ijtc-1433	73	11	regression	regression	NOUN
ijtc-1433	73	12	model	model	NOUN
ijtc-1433	73	13	.	.	PUNCT
ijtc-1433	74	1	the	the	DET
ijtc-1433	74	2	kolmogorov	kolmogorov	ADJ
ijtc-1433	74	3	-	-	PUNCT
ijtc-1433	74	4	smirnov	smirnov	PROPN
ijtc-1433	74	5	test	test	NOUN
ijtc-1433	74	6	confirmed	confirm	VERB
ijtc-1433	74	7	data	datum	NOUN
ijtc-1433	74	8	normality	normality	NOUN
ijtc-1433	74	9	(	(	PUNCT
ijtc-1433	74	10	significance	significance	NOUN
ijtc-1433	74	11	>	>	ADP
ijtc-1433	74	12	0.05	0.05	NUM
ijtc-1433	74	13	denotes	denote	NOUN
ijtc-1433	74	14	a	a	DET
ijtc-1433	74	15	normal	normal	ADJ
ijtc-1433	74	16	distribution	distribution	NOUN
ijtc-1433	74	17	)	)	PUNCT
ijtc-1433	74	18	.	.	PUNCT
ijtc-1433	75	1	variance	variance	NOUN
ijtc-1433	75	2	inflation	inflation	NOUN
ijtc-1433	75	3	factor	factor	NOUN
ijtc-1433	75	4	(	(	PUNCT
ijtc-1433	75	5	vif	vif	NOUN
ijtc-1433	75	6	)	)	PUNCT
ijtc-1433	75	7	and	and	CCONJ
ijtc-1433	75	8	tolerance	tolerance	NOUN
ijtc-1433	75	9	values	value	NOUN
ijtc-1433	75	10	were	be	AUX
ijtc-1433	75	11	assessed	assess	VERB
ijtc-1433	75	12	to	to	PART
ijtc-1433	75	13	identify	identify	VERB
ijtc-1433	75	14	multicollinearity	multicollinearity	NOUN
ijtc-1433	75	15	(	(	PUNCT
ijtc-1433	75	16	vif	vif	X
ijtc-1433	75	17	<	<	X
ijtc-1433	75	18	10	10	NUM
ijtc-1433	75	19	;	;	PUNCT
ijtc-1433	75	20	tolerance	tolerance	NOUN
ijtc-1433	75	21	>	>	SYM
ijtc-1433	75	22	0.1	0.1	NUM
ijtc-1433	75	23	signifies	signify	VERB
ijtc-1433	75	24	the	the	DET
ijtc-1433	75	25	absence	absence	NOUN
ijtc-1433	75	26	of	of	ADP
ijtc-1433	75	27	multicollinearity	multicollinearity	NOUN
ijtc-1433	75	28	)	)	PUNCT
ijtc-1433	75	29	(	(	PUNCT
ijtc-1433	75	30	chiadmi	chiadmi	ADJ
ijtc-1433	75	31	,	,	PUNCT
ijtc-1433	75	32	2021	2021	NUM
ijtc-1433	75	33	;	;	PUNCT
ijtc-1433	75	34	firdaus	firdaus	PROPN
ijtc-1433	75	35	,	,	PUNCT
ijtc-1433	75	36	2020	2020	NUM
ijtc-1433	75	37	;	;	PUNCT
ijtc-1433	75	38	gujarati	gujarati	PROPN
ijtc-1433	75	39	&	&	CCONJ
ijtc-1433	75	40	dawn	dawn	PROPN
ijtc-1433	75	41	,	,	PUNCT
ijtc-1433	75	42	2013	2013	NUM
ijtc-1433	75	43	)	)	PUNCT
ijtc-1433	75	44	.	.	PUNCT
ijtc-1433	76	1	the	the	DET
ijtc-1433	76	2	durbin	durbin	NOUN
ijtc-1433	76	3	-	-	PUNCT
ijtc-1433	76	4	watson	watson	NOUN
ijtc-1433	76	5	(	(	PUNCT
ijtc-1433	76	6	dw	dw	NOUN
ijtc-1433	76	7	)	)	PUNCT
ijtc-1433	76	8	test	test	NOUN
ijtc-1433	76	9	revealed	reveal	VERB
ijtc-1433	76	10	autocorrelation	autocorrelation	NOUN
ijtc-1433	76	11	problems	problem	NOUN
ijtc-1433	76	12	,	,	PUNCT
ijtc-1433	76	13	whereas	whereas	SCONJ
ijtc-1433	76	14	the	the	DET
ijtc-1433	76	15	glejser	glejser	NOUN
ijtc-1433	76	16	test	test	NOUN
ijtc-1433	76	17	was	be	AUX
ijtc-1433	76	18	utilized	utilize	VERB
ijtc-1433	76	19	to	to	PART
ijtc-1433	76	20	identify	identify	VERB
ijtc-1433	76	21	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1433	76	22	in	in	ADP
ijtc-1433	76	23	the	the	DET
ijtc-1433	76	24	residuals	residual	NOUN
ijtc-1433	76	25	(	(	PUNCT
ijtc-1433	76	26	firdaus	firdaus	PROPN
ijtc-1433	76	27	,	,	PUNCT
ijtc-1433	76	28	2020	2020	NUM
ijtc-1433	76	29	;	;	PUNCT
ijtc-1433	76	30	gujarati	gujarati	PROPN
ijtc-1433	76	31	&	&	CCONJ
ijtc-1433	76	32	dawn	dawn	PROPN
ijtc-1433	76	33	,	,	PUNCT
ijtc-1433	76	34	2013	2013	NUM
ijtc-1433	76	35	)	)	PUNCT
ijtc-1433	76	36	.	.	PUNCT
ijtc-1433	77	1	hypothesis	hypothesis	NOUN
ijtc-1433	77	2	testing	testing	NOUN
ijtc-1433	77	3	was	be	AUX
ijtc-1433	77	4	conducted	conduct	VERB
ijtc-1433	77	5	using	use	VERB
ijtc-1433	77	6	the	the	DET
ijtc-1433	77	7	thttps://www.ilomata.org/index.php/ijtc	thttps://www.ilomata.org/index.php/ijtc	NOUN
ijtc-1433	77	8	dynamics	dynamic	NOUN
ijtc-1433	77	9	of	of	ADP
ijtc-1433	77	10	tax	tax	NOUN
ijtc-1433	77	11	avoidance	avoidance	NOUN
ijtc-1433	77	12	in	in	ADP
ijtc-1433	77	13	the	the	DET
ijtc-1433	77	14	construction	construction	NOUN
ijtc-1433	77	15	sector	sector	NOUN
ijtc-1433	77	16	:	:	PUNCT
ijtc-1433	77	17	the	the	DET
ijtc-1433	77	18	role	role	NOUN
ijtc-1433	77	19	of	of	ADP
ijtc-1433	77	20	profitability	profitability	NOUN
ijtc-1433	77	21	,	,	PUNCT
ijtc-1433	77	22	capital	capital	NOUN
ijtc-1433	77	23	intensity	intensity	NOUN
ijtc-1433	77	24	,	,	PUNCT
ijtc-1433	77	25	and	and	CCONJ
ijtc-1433	77	26	sales	sale	NOUN
ijtc-1433	77	27	growth	growth	NOUN
ijtc-1433	77	28	ekawarti	ekawarti	NOUN
ijtc-1433	77	29	,	,	PUNCT
ijtc-1433	77	30	widyastuti	widyastuti	NOUN
ijtc-1433	77	31	,	,	PUNCT
ijtc-1433	77	32	alfiana	alfiana	PUNCT
ijtc-1433	77	33	and	and	CCONJ
ijtc-1433	77	34	summagat	summagat	VERB
ijtc-1433	77	35	5	5	NUM
ijtc-1433	77	36	|	|	ADV
ijtc-1433	77	37	ilomata	ilomata	PROPN
ijtc-1433	77	38	international	international	ADJ
ijtc-1433	77	39	journal	journal	NOUN
ijtc-1433	77	40	of	of	ADP
ijtc-1433	77	41	tax	tax	PROPN
ijtc-1433	77	42	&	&	CCONJ
ijtc-1433	77	43	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1433	77	44	test	test	NOUN
ijtc-1433	77	45	to	to	PART
ijtc-1433	77	46	evaluate	evaluate	VERB
ijtc-1433	77	47	the	the	DET
ijtc-1433	77	48	individual	individual	ADJ
ijtc-1433	77	49	significance	significance	NOUN
ijtc-1433	77	50	of	of	ADP
ijtc-1433	77	51	each	each	DET
ijtc-1433	77	52	independent	independent	ADJ
ijtc-1433	77	53	variable	variable	NOUN
ijtc-1433	77	54	,	,	PUNCT
ijtc-1433	77	55	the	the	DET
ijtc-1433	77	56	f	f	NOUN
ijtc-1433	77	57	-	-	PUNCT
ijtc-1433	77	58	test	test	NOUN
ijtc-1433	77	59	to	to	PART
ijtc-1433	77	60	analyze	analyze	VERB
ijtc-1433	77	61	the	the	DET
ijtc-1433	77	62	collective	collective	ADJ
ijtc-1433	77	63	impact	impact	NOUN
ijtc-1433	77	64	of	of	ADP
ijtc-1433	77	65	independent	independent	ADJ
ijtc-1433	77	66	variables	variable	NOUN
ijtc-1433	77	67	on	on	ADP
ijtc-1433	77	68	the	the	DET
ijtc-1433	77	69	dependent	dependent	ADJ
ijtc-1433	77	70	variable	variable	NOUN
ijtc-1433	77	71	,	,	PUNCT
ijtc-1433	77	72	and	and	CCONJ
ijtc-1433	77	73	the	the	DET
ijtc-1433	77	74	coefficient	coefficient	NOUN
ijtc-1433	77	75	of	of	ADP
ijtc-1433	77	76	determination	determination	NOUN
ijtc-1433	77	77	(	(	PUNCT
ijtc-1433	77	78	r2	r2	PROPN
ijtc-1433	77	79	)	)	PUNCT
ijtc-1433	77	80	to	to	PART
ijtc-1433	77	81	quantify	quantify	VERB
ijtc-1433	77	82	the	the	DET
ijtc-1433	77	83	proportion	proportion	NOUN
ijtc-1433	77	84	of	of	ADP
ijtc-1433	77	85	variance	variance	NOUN
ijtc-1433	77	86	in	in	ADP
ijtc-1433	77	87	the	the	DET
ijtc-1433	77	88	dependent	dependent	ADJ
ijtc-1433	77	89	variable	variable	NOUN
ijtc-1433	77	90	accounted	account	VERB
ijtc-1433	77	91	for	for	ADP
ijtc-1433	77	92	by	by	ADP
ijtc-1433	77	93	the	the	DET
ijtc-1433	77	94	independent	independent	ADJ
ijtc-1433	77	95	variables	variable	NOUN
ijtc-1433	77	96	.	.	PUNCT
ijtc-1433	78	1	this	this	DET
ijtc-1433	78	2	methodological	methodological	ADJ
ijtc-1433	78	3	technique	technique	NOUN
ijtc-1433	78	4	guarantees	guarantee	VERB
ijtc-1433	78	5	a	a	DET
ijtc-1433	78	6	complete	complete	ADJ
ijtc-1433	78	7	,	,	PUNCT
ijtc-1433	78	8	advanced	advanced	ADJ
ijtc-1433	78	9	analysis	analysis	NOUN
ijtc-1433	78	10	that	that	PRON
ijtc-1433	78	11	effectively	effectively	ADV
ijtc-1433	78	12	addresses	address	VERB
ijtc-1433	78	13	the	the	DET
ijtc-1433	78	14	study	study	NOUN
ijtc-1433	78	15	objectives	objective	NOUN
ijtc-1433	78	16	(	(	PUNCT
ijtc-1433	78	17	firdaus	firdaus	PROPN
ijtc-1433	78	18	,	,	PUNCT
ijtc-1433	78	19	2020	2020	NUM
ijtc-1433	78	20	;	;	PUNCT
ijtc-1433	78	21	firdaus	firdaus	PROPN
ijtc-1433	78	22	et	et	PROPN
ijtc-1433	78	23	al	al	PROPN
ijtc-1433	78	24	.	.	PROPN
ijtc-1433	78	25	,	,	PUNCT
ijtc-1433	78	26	2013	2013	NUM
ijtc-1433	78	27	)	)	PUNCT
ijtc-1433	78	28	.	.	PUNCT
ijtc-1433	79	1	this	this	DET
ijtc-1433	79	2	transformation	transformation	NOUN
ijtc-1433	79	3	helps	help	VERB
ijtc-1433	79	4	ensure	ensure	VERB
ijtc-1433	79	5	that	that	SCONJ
ijtc-1433	79	6	the	the	DET
ijtc-1433	79	7	regression	regression	NOUN
ijtc-1433	79	8	estimates	estimate	NOUN
ijtc-1433	79	9	remain	remain	VERB
ijtc-1433	79	10	unbiased	unbiased	ADJ
ijtc-1433	79	11	and	and	CCONJ
ijtc-1433	79	12	efficient	efficient	ADJ
ijtc-1433	79	13	.	.	PUNCT
ijtc-1433	80	1	additionally	additionally	ADV
ijtc-1433	80	2	,	,	PUNCT
ijtc-1433	80	3	the	the	DET
ijtc-1433	80	4	impact	impact	NOUN
ijtc-1433	80	5	of	of	ADP
ijtc-1433	80	6	autocorrelation	autocorrelation	NOUN
ijtc-1433	80	7	on	on	ADP
ijtc-1433	80	8	the	the	DET
ijtc-1433	80	9	regression	regression	NOUN
ijtc-1433	80	10	model	model	NOUN
ijtc-1433	80	11	was	be	AUX
ijtc-1433	80	12	considered	consider	VERB
ijtc-1433	80	13	when	when	SCONJ
ijtc-1433	80	14	interpreting	interpret	VERB
ijtc-1433	80	15	the	the	DET
ijtc-1433	80	16	results	result	NOUN
ijtc-1433	80	17	,	,	PUNCT
ijtc-1433	80	18	as	as	SCONJ
ijtc-1433	80	19	it	it	PRON
ijtc-1433	80	20	could	could	AUX
ijtc-1433	80	21	lead	lead	VERB
ijtc-1433	80	22	to	to	ADP
ijtc-1433	80	23	underestimated	underestimated	ADJ
ijtc-1433	80	24	standard	standard	ADJ
ijtc-1433	80	25	errors	error	NOUN
ijtc-1433	80	26	and	and	CCONJ
ijtc-1433	80	27	inflated	inflated	ADJ
ijtc-1433	80	28	test	test	NOUN
ijtc-1433	80	29	statistics	statistic	NOUN
ijtc-1433	80	30	if	if	SCONJ
ijtc-1433	80	31	not	not	PART
ijtc-1433	80	32	properly	properly	ADV
ijtc-1433	80	33	handled	handle	VERB
ijtc-1433	80	34	.	.	PUNCT
ijtc-1433	81	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1433	81	2	was	be	AUX
ijtc-1433	81	3	assessed	assess	VERB
ijtc-1433	81	4	using	use	VERB
ijtc-1433	81	5	the	the	DET
ijtc-1433	81	6	glejser	glejser	NOUN
ijtc-1433	81	7	test	test	NOUN
ijtc-1433	81	8	,	,	PUNCT
ijtc-1433	81	9	where	where	SCONJ
ijtc-1433	81	10	a	a	DET
ijtc-1433	81	11	significance	significance	NOUN
ijtc-1433	81	12	value	value	NOUN
ijtc-1433	81	13	greater	great	ADJ
ijtc-1433	81	14	than	than	ADP
ijtc-1433	81	15	0.05	0.05	NUM
ijtc-1433	81	16	indicated	indicate	VERB
ijtc-1433	81	17	the	the	DET
ijtc-1433	81	18	absence	absence	NOUN
ijtc-1433	81	19	of	of	ADP
ijtc-1433	81	20	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1433	81	21	.	.	PUNCT
ijtc-1433	82	1	to	to	PART
ijtc-1433	82	2	ensure	ensure	VERB
ijtc-1433	82	3	the	the	DET
ijtc-1433	82	4	reliability	reliability	NOUN
ijtc-1433	82	5	of	of	ADP
ijtc-1433	82	6	hypothesis	hypothesis	NOUN
ijtc-1433	82	7	testing	testing	NOUN
ijtc-1433	82	8	,	,	PUNCT
ijtc-1433	82	9	multiple	multiple	ADJ
ijtc-1433	82	10	statistical	statistical	ADJ
ijtc-1433	82	11	tests	test	NOUN
ijtc-1433	82	12	were	be	AUX
ijtc-1433	82	13	conducted	conduct	VERB
ijtc-1433	82	14	:	:	PUNCT
ijtc-1433	82	15	first	first	ADV
ijtc-1433	82	16	the	the	DET
ijtc-1433	82	17	t	t	PROPN
ijtc-1433	82	18	-	-	PUNCT
ijtc-1433	82	19	test	test	NOUN
ijtc-1433	82	20	was	be	AUX
ijtc-1433	82	21	used	use	VERB
ijtc-1433	82	22	to	to	PART
ijtc-1433	82	23	determine	determine	VERB
ijtc-1433	82	24	the	the	DET
ijtc-1433	82	25	individual	individual	ADJ
ijtc-1433	82	26	significance	significance	NOUN
ijtc-1433	82	27	of	of	ADP
ijtc-1433	82	28	each	each	DET
ijtc-1433	82	29	independent	independent	ADJ
ijtc-1433	82	30	variable	variable	NOUN
ijtc-1433	82	31	,	,	PUNCT
ijtc-1433	82	32	second	second	ADJ
ijtc-1433	82	33	step	step	NOUN
ijtc-1433	82	34	the	the	DET
ijtc-1433	82	35	f	f	NOUN
ijtc-1433	82	36	-	-	PUNCT
ijtc-1433	82	37	test	test	NOUN
ijtc-1433	82	38	evaluated	evaluate	VERB
ijtc-1433	82	39	the	the	DET
ijtc-1433	82	40	joint	joint	ADJ
ijtc-1433	82	41	significance	significance	NOUN
ijtc-1433	82	42	of	of	ADP
ijtc-1433	82	43	all	all	DET
ijtc-1433	82	44	independent	independent	ADJ
ijtc-1433	82	45	variables	variable	NOUN
ijtc-1433	82	46	on	on	ADP
ijtc-1433	82	47	tax	tax	NOUN
ijtc-1433	82	48	avoidance	avoidance	NOUN
ijtc-1433	82	49	so	so	SCONJ
ijtc-1433	82	50	the	the	DET
ijtc-1433	82	51	coefficient	coefficient	NOUN
ijtc-1433	82	52	of	of	ADP
ijtc-1433	82	53	determination	determination	NOUN
ijtc-1433	82	54	(	(	PUNCT
ijtc-1433	82	55	r²	r²	NOUN
ijtc-1433	82	56	)	)	PUNCT
ijtc-1433	82	57	measured	measure	VERB
ijtc-1433	82	58	the	the	DET
ijtc-1433	82	59	proportion	proportion	NOUN
ijtc-1433	82	60	of	of	ADP
ijtc-1433	82	61	variance	variance	NOUN
ijtc-1433	82	62	in	in	ADP
ijtc-1433	82	63	tax	tax	NOUN
ijtc-1433	82	64	avoidance	avoidance	NOUN
ijtc-1433	82	65	explained	explain	VERB
ijtc-1433	82	66	by	by	ADP
ijtc-1433	82	67	profitability	profitability	NOUN
ijtc-1433	82	68	,	,	PUNCT
ijtc-1433	82	69	capital	capital	NOUN
ijtc-1433	82	70	intensity	intensity	NOUN
ijtc-1433	82	71	,	,	PUNCT
ijtc-1433	82	72	and	and	CCONJ
ijtc-1433	82	73	sales	sale	NOUN
ijtc-1433	82	74	growth	growth	NOUN
ijtc-1433	82	75	(	(	PUNCT
ijtc-1433	82	76	m.firdaus	m.firdaus	NOUN
ijtc-1433	82	77	,	,	PUNCT
ijtc-1433	82	78	2020	2020	NUM
ijtc-1433	82	79	;	;	PUNCT
ijtc-1433	82	80	m.firdaus	m.firdaus	NOUN
ijtc-1433	82	81	et	et	PROPN
ijtc-1433	82	82	al	al	PROPN
ijtc-1433	82	83	.	.	PROPN
ijtc-1433	82	84	,	,	PUNCT
ijtc-1433	82	85	2013	2013	NUM
ijtc-1433	82	86	;	;	PUNCT
ijtc-1433	82	87	sugiyono	sugiyono	NOUN
ijtc-1433	82	88	,	,	PUNCT
ijtc-1433	82	89	2017	2017	NUM
ijtc-1433	82	90	)	)	PUNCT
ijtc-1433	82	91	.	.	PUNCT
ijtc-1433	83	1	by	by	ADP
ijtc-1433	83	2	addressing	address	VERB
ijtc-1433	83	3	these	these	DET
ijtc-1433	83	4	statistical	statistical	ADJ
ijtc-1433	83	5	assumptions	assumption	NOUN
ijtc-1433	83	6	and	and	CCONJ
ijtc-1433	83	7	applying	apply	VERB
ijtc-1433	83	8	necessary	necessary	ADJ
ijtc-1433	83	9	corrections	correction	NOUN
ijtc-1433	83	10	,	,	PUNCT
ijtc-1433	83	11	the	the	DET
ijtc-1433	83	12	regression	regression	NOUN
ijtc-1433	83	13	model	model	NOUN
ijtc-1433	83	14	provides	provide	VERB
ijtc-1433	83	15	more	more	ADV
ijtc-1433	83	16	reliable	reliable	ADJ
ijtc-1433	83	17	and	and	CCONJ
ijtc-1433	83	18	interpretable	interpretable	ADJ
ijtc-1433	83	19	findings	finding	NOUN
ijtc-1433	83	20	regarding	regard	VERB
ijtc-1433	83	21	the	the	DET
ijtc-1433	83	22	relationship	relationship	NOUN
ijtc-1433	83	23	between	between	ADP
ijtc-1433	83	24	financial	financial	ADJ
ijtc-1433	83	25	indicators	indicator	NOUN
ijtc-1433	83	26	and	and	CCONJ
ijtc-1433	83	27	tax	tax	NOUN
ijtc-1433	83	28	avoidance	avoidance	NOUN
ijtc-1433	83	29	in	in	ADP
ijtc-1433	83	30	the	the	DET
ijtc-1433	83	31	indonesian	indonesian	ADJ
ijtc-1433	83	32	construction	construction	NOUN
ijtc-1433	83	33	sector	sector	NOUN
ijtc-1433	83	34	.	.	PUNCT
ijtc-1433	84	1	result	result	NOUN
ijtc-1433	84	2	and	and	CCONJ
ijtc-1433	84	3	discussion	discussion	NOUN
ijtc-1433	84	4	comprehensive	comprehensive	ADJ
ijtc-1433	84	5	statistical	statistical	ADJ
ijtc-1433	84	6	analyses	analysis	NOUN
ijtc-1433	84	7	accompany	accompany	VERB
ijtc-1433	84	8	the	the	DET
ijtc-1433	84	9	study	study	NOUN
ijtc-1433	84	10	’s	’s	PART
ijtc-1433	84	11	results	result	NOUN
ijtc-1433	84	12	to	to	PART
ijtc-1433	84	13	substantiate	substantiate	VERB
ijtc-1433	84	14	the	the	DET
ijtc-1433	84	15	conclusions	conclusion	NOUN
ijtc-1433	84	16	reached	reach	VERB
ijtc-1433	84	17	.	.	PUNCT
ijtc-1433	85	1	the	the	DET
ijtc-1433	85	2	analysis	analysis	NOUN
ijtc-1433	85	3	encompasses	encompass	VERB
ijtc-1433	85	4	15	15	NUM
ijtc-1433	85	5	construction	construction	NOUN
ijtc-1433	85	6	and	and	CCONJ
ijtc-1433	85	7	building	building	NOUN
ijtc-1433	85	8	firms	firm	NOUN
ijtc-1433	85	9	listed	list	VERB
ijtc-1433	85	10	on	on	ADP
ijtc-1433	85	11	the	the	DET
ijtc-1433	85	12	indonesia	indonesia	PROPN
ijtc-1433	85	13	stock	stock	PROPN
ijtc-1433	85	14	exchange	exchange	PROPN
ijtc-1433	85	15	(	(	PUNCT
ijtc-1433	85	16	idx	idx	PROPN
ijtc-1433	85	17	)	)	PUNCT
ijtc-1433	85	18	from	from	ADP
ijtc-1433	85	19	2020	2020	NUM
ijtc-1433	85	20	to	to	ADP
ijtc-1433	85	21	2022	2022	NUM
ijtc-1433	85	22	.	.	PUNCT
ijtc-1433	86	1	the	the	DET
ijtc-1433	86	2	relationships	relationship	NOUN
ijtc-1433	86	3	among	among	ADP
ijtc-1433	86	4	profitability	profitability	NOUN
ijtc-1433	86	5	,	,	PUNCT
ijtc-1433	86	6	capital	capital	NOUN
ijtc-1433	86	7	intensity	intensity	NOUN
ijtc-1433	86	8	,	,	PUNCT
ijtc-1433	86	9	sales	sale	NOUN
ijtc-1433	86	10	growth	growth	NOUN
ijtc-1433	86	11	,	,	PUNCT
ijtc-1433	86	12	and	and	CCONJ
ijtc-1433	86	13	tax	tax	NOUN
ijtc-1433	86	14	avoidance	avoidance	NOUN
ijtc-1433	86	15	are	be	AUX
ijtc-1433	86	16	evaluated	evaluate	VERB
ijtc-1433	86	17	through	through	ADP
ijtc-1433	86	18	descriptive	descriptive	ADJ
ijtc-1433	86	19	statistics	statistic	NOUN
ijtc-1433	86	20	,	,	PUNCT
ijtc-1433	86	21	assumption	assumption	NOUN
ijtc-1433	86	22	tests	test	NOUN
ijtc-1433	86	23	,	,	PUNCT
ijtc-1433	86	24	and	and	CCONJ
ijtc-1433	86	25	hypothesis	hypothesis	NOUN
ijtc-1433	86	26	testing	testing	NOUN
ijtc-1433	86	27	.	.	PUNCT
ijtc-1433	87	1	descriptive	descriptive	ADJ
ijtc-1433	87	2	statistics	statistic	NOUN
ijtc-1433	87	3	offer	offer	VERB
ijtc-1433	87	4	a	a	DET
ijtc-1433	87	5	summary	summary	NOUN
ijtc-1433	87	6	of	of	ADP
ijtc-1433	87	7	the	the	DET
ijtc-1433	87	8	data	datum	NOUN
ijtc-1433	87	9	,	,	PUNCT
ijtc-1433	87	10	encompassing	encompass	VERB
ijtc-1433	87	11	the	the	DET
ijtc-1433	87	12	minimum	minimum	ADJ
ijtc-1433	87	13	,	,	PUNCT
ijtc-1433	87	14	maximum	maximum	ADJ
ijtc-1433	87	15	,	,	PUNCT
ijtc-1433	87	16	mean	mean	ADJ
ijtc-1433	87	17	,	,	PUNCT
ijtc-1433	87	18	and	and	CCONJ
ijtc-1433	87	19	standard	standard	ADJ
ijtc-1433	87	20	deviation	deviation	NOUN
ijtc-1433	87	21	for	for	ADP
ijtc-1433	87	22	the	the	DET
ijtc-1433	87	23	variables	variable	NOUN
ijtc-1433	87	24	:	:	PUNCT
ijtc-1433	87	25	profitability	profitability	NOUN
ijtc-1433	87	26	(	(	PUNCT
ijtc-1433	87	27	x1	x1	PROPN
ijtc-1433	87	28	)	)	PUNCT
ijtc-1433	87	29	,	,	PUNCT
ijtc-1433	87	30	capital	capital	NOUN
ijtc-1433	87	31	intensity	intensity	NOUN
ijtc-1433	87	32	(	(	PUNCT
ijtc-1433	87	33	x2	x2	PROPN
ijtc-1433	87	34	)	)	PUNCT
ijtc-1433	87	35	,	,	PUNCT
ijtc-1433	87	36	sales	sale	NOUN
ijtc-1433	87	37	growth	growth	NOUN
ijtc-1433	87	38	(	(	PUNCT
ijtc-1433	87	39	x3	x3	ADJ
ijtc-1433	87	40	)	)	PUNCT
ijtc-1433	87	41	,	,	PUNCT
ijtc-1433	87	42	and	and	CCONJ
ijtc-1433	87	43	tax	tax	NOUN
ijtc-1433	87	44	avoidance	avoidance	NOUN
ijtc-1433	87	45	(	(	PUNCT
ijtc-1433	87	46	y	y	NOUN
ijtc-1433	87	47	)	)	PUNCT
ijtc-1433	87	48	.	.	PUNCT
ijtc-1433	88	1	for	for	ADP
ijtc-1433	88	2	instance	instance	NOUN
ijtc-1433	88	3	,	,	PUNCT
ijtc-1433	88	4	profitability	profitability	NOUN
ijtc-1433	88	5	exhibited	exhibit	VERB
ijtc-1433	88	6	a	a	DET
ijtc-1433	88	7	mean	mean	NOUN
ijtc-1433	88	8	of	of	ADP
ijtc-1433	88	9	-0.45955	-0.45955	NOUN
ijtc-1433	88	10	and	and	CCONJ
ijtc-1433	88	11	a	a	DET
ijtc-1433	88	12	standard	standard	ADJ
ijtc-1433	88	13	deviation	deviation	NOUN
ijtc-1433	88	14	of	of	ADP
ijtc-1433	88	15	1.716531	1.716531	NUM
ijtc-1433	88	16	,	,	PUNCT
ijtc-1433	88	17	signifying	signify	VERB
ijtc-1433	88	18	variability	variability	NOUN
ijtc-1433	88	19	in	in	ADP
ijtc-1433	88	20	firms	firm	NOUN
ijtc-1433	88	21	’	’	PART
ijtc-1433	88	22	capacity	capacity	NOUN
ijtc-1433	88	23	to	to	PART
ijtc-1433	88	24	leverage	leverage	VERB
ijtc-1433	88	25	their	their	PRON
ijtc-1433	88	26	assets	asset	NOUN
ijtc-1433	88	27	for	for	ADP
ijtc-1433	88	28	profit	profit	NOUN
ijtc-1433	88	29	generation	generation	NOUN
ijtc-1433	88	30	.	.	PUNCT
ijtc-1433	89	1	capital	capital	NOUN
ijtc-1433	89	2	intensity	intensity	NOUN
ijtc-1433	89	3	averaged	average	VERB
ijtc-1433	89	4	3.65619	3.65619	NUM
ijtc-1433	89	5	,	,	PUNCT
ijtc-1433	89	6	indicating	indicate	VERB
ijtc-1433	89	7	the	the	DET
ijtc-1433	89	8	firms	firm	NOUN
ijtc-1433	89	9	’	’	PART
ijtc-1433	89	10	investment	investment	NOUN
ijtc-1433	89	11	in	in	ADP
ijtc-1433	89	12	fixed	fix	VERB
ijtc-1433	89	13	assets	asset	NOUN
ijtc-1433	89	14	with	with	ADP
ijtc-1433	89	15	total	total	ADJ
ijtc-1433	89	16	assets	asset	NOUN
ijtc-1433	89	17	.	.	PUNCT
ijtc-1433	90	1	the	the	DET
ijtc-1433	90	2	average	average	ADJ
ijtc-1433	90	3	sales	sale	NOUN
ijtc-1433	90	4	growth	growth	NOUN
ijtc-1433	90	5	was	be	AUX
ijtc-1433	90	6	2.94917	2.94917	NUM
ijtc-1433	90	7	,	,	PUNCT
ijtc-1433	90	8	indicating	indicate	VERB
ijtc-1433	90	9	differing	differ	VERB
ijtc-1433	90	10	levels	level	NOUN
ijtc-1433	90	11	of	of	ADP
ijtc-1433	90	12	revenue	revenue	NOUN
ijtc-1433	90	13	fluctuation	fluctuation	NOUN
ijtc-1433	90	14	,	,	PUNCT
ijtc-1433	90	15	whereas	whereas	SCONJ
ijtc-1433	90	16	tax	tax	NOUN
ijtc-1433	90	17	avoidance	avoidance	NOUN
ijtc-1433	90	18	,	,	PUNCT
ijtc-1433	90	19	assessed	assess	VERB
ijtc-1433	90	20	through	through	ADP
ijtc-1433	90	21	the	the	DET
ijtc-1433	90	22	effective	effective	ADJ
ijtc-1433	90	23	tax	tax	NOUN
ijtc-1433	90	24	rate	rate	NOUN
ijtc-1433	90	25	(	(	PUNCT
ijtc-1433	90	26	etr	etr	PROPN
ijtc-1433	90	27	)	)	PUNCT
ijtc-1433	90	28	,	,	PUNCT
ijtc-1433	90	29	averaged	average	VERB
ijtc-1433	90	30	0.45639	0.45639	NUM
ijtc-1433	90	31	,	,	PUNCT
ijtc-1433	90	32	reflecting	reflect	VERB
ijtc-1433	90	33	a	a	DET
ijtc-1433	90	34	range	range	NOUN
ijtc-1433	90	35	of	of	ADP
ijtc-1433	90	36	practices	practice	NOUN
ijtc-1433	90	37	among	among	ADP
ijtc-1433	90	38	companies	company	NOUN
ijtc-1433	90	39	.	.	PUNCT
ijtc-1433	91	1	assumption	assumption	NOUN
ijtc-1433	91	2	tests	test	NOUN
ijtc-1433	91	3	were	be	AUX
ijtc-1433	91	4	performed	perform	VERB
ijtc-1433	91	5	to	to	PART
ijtc-1433	91	6	validate	validate	VERB
ijtc-1433	91	7	the	the	DET
ijtc-1433	91	8	regression	regression	NOUN
ijtc-1433	91	9	model	model	NOUN
ijtc-1433	91	10	.	.	PUNCT
ijtc-1433	92	1	conformity	conformity	NOUN
ijtc-1433	92	2	the	the	DET
ijtc-1433	92	3	kolmogorovsmirnov	kolmogorovsmirnov	PROPN
ijtc-1433	92	4	test	test	NOUN
ijtc-1433	92	5	confirmed	confirm	VERB
ijtc-1433	92	6	that	that	SCONJ
ijtc-1433	92	7	the	the	DET
ijtc-1433	92	8	residuals	residual	NOUN
ijtc-1433	92	9	are	be	AUX
ijtc-1433	92	10	normally	normally	ADV
ijtc-1433	92	11	distributed	distribute	VERB
ijtc-1433	92	12	(	(	PUNCT
ijtc-1433	92	13	asymp	asymp	PROPN
ijtc-1433	92	14	.	.	PUNCT
ijtc-1433	93	1	sig	sig	PROPN
ijtc-1433	93	2	.	.	PUNCT
ijtc-1433	94	1	=	=	PUNCT
ijtc-1433	95	1	0.200	0.200	NUM
ijtc-1433	95	2	>	>	PUNCT
ijtc-1433	95	3	0.05	0.05	NUM
ijtc-1433	95	4	)	)	PUNCT
ijtc-1433	95	5	.	.	PUNCT
ijtc-1433	96	1	the	the	DET
ijtc-1433	96	2	multicollinearity	multicollinearity	NOUN
ijtc-1433	96	3	test	test	NOUN
ijtc-1433	96	4	indicated	indicate	VERB
ijtc-1433	96	5	that	that	SCONJ
ijtc-1433	96	6	tolerance	tolerance	NOUN
ijtc-1433	96	7	values	value	NOUN
ijtc-1433	96	8	for	for	ADP
ijtc-1433	96	9	all	all	DET
ijtc-1433	96	10	independent	independent	ADJ
ijtc-1433	96	11	variables	variable	NOUN
ijtc-1433	96	12	surpassed	surpass	VERB
ijtc-1433	96	13	0.10	0.10	NUM
ijtc-1433	96	14	,	,	PUNCT
ijtc-1433	96	15	and	and	CCONJ
ijtc-1433	96	16	vif	vif	NOUN
ijtc-1433	96	17	values	value	NOUN
ijtc-1433	96	18	remained	remain	VERB
ijtc-1433	96	19	below	below	ADP
ijtc-1433	96	20	10	10	NUM
ijtc-1433	96	21	,	,	PUNCT
ijtc-1433	96	22	thereby	thereby	ADV
ijtc-1433	96	23	confirming	confirm	VERB
ijtc-1433	96	24	the	the	DET
ijtc-1433	96	25	absence	absence	NOUN
ijtc-1433	96	26	of	of	ADP
ijtc-1433	96	27	multicollinearity	multicollinearity	NOUN
ijtc-1433	96	28	.	.	PUNCT
ijtc-1433	97	1	the	the	DET
ijtc-1433	97	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1433	97	3	dynamics	dynamic	NOUN
ijtc-1433	97	4	of	of	ADP
ijtc-1433	97	5	tax	tax	NOUN
ijtc-1433	97	6	avoidance	avoidance	NOUN
ijtc-1433	97	7	in	in	ADP
ijtc-1433	97	8	the	the	DET
ijtc-1433	97	9	construction	construction	NOUN
ijtc-1433	97	10	sector	sector	NOUN
ijtc-1433	97	11	:	:	PUNCT
ijtc-1433	97	12	the	the	DET
ijtc-1433	97	13	role	role	NOUN
ijtc-1433	97	14	of	of	ADP
ijtc-1433	97	15	profitability	profitability	NOUN
ijtc-1433	97	16	,	,	PUNCT
ijtc-1433	97	17	capital	capital	NOUN
ijtc-1433	97	18	intensity	intensity	NOUN
ijtc-1433	97	19	,	,	PUNCT
ijtc-1433	97	20	and	and	CCONJ
ijtc-1433	97	21	sales	sale	NOUN
ijtc-1433	97	22	growth	growth	NOUN
ijtc-1433	97	23	ekawarti	ekawarti	NOUN
ijtc-1433	97	24	,	,	PUNCT
ijtc-1433	97	25	widyastuti	widyastuti	NOUN
ijtc-1433	97	26	,	,	PUNCT
ijtc-1433	97	27	alfiana	alfiana	PUNCT
ijtc-1433	97	28	and	and	CCONJ
ijtc-1433	97	29	summagat	summagat	VERB
ijtc-1433	97	30	6	6	NUM
ijtc-1433	97	31	|	|	ADV
ijtc-1433	97	32	ilomata	ilomata	PROPN
ijtc-1433	97	33	international	international	ADJ
ijtc-1433	97	34	journal	journal	NOUN
ijtc-1433	97	35	of	of	ADP
ijtc-1433	97	36	tax	tax	PROPN
ijtc-1433	97	37	&	&	CCONJ
ijtc-1433	97	38	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1433	97	39	glejser	glejser	PROPN
ijtc-1433	97	40	test	test	NOUN
ijtc-1433	97	41	for	for	ADP
ijtc-1433	97	42	heteroskedasticity	heteroskedasticity	NOUN
ijtc-1433	97	43	revealed	reveal	VERB
ijtc-1433	97	44	significance	significance	NOUN
ijtc-1433	97	45	values	value	NOUN
ijtc-1433	97	46	exceeding	exceed	VERB
ijtc-1433	97	47	0.05	0.05	NUM
ijtc-1433	97	48	for	for	ADP
ijtc-1433	97	49	all	all	DET
ijtc-1433	97	50	variables	variable	NOUN
ijtc-1433	97	51	,	,	PUNCT
ijtc-1433	97	52	signifying	signify	VERB
ijtc-1433	97	53	the	the	DET
ijtc-1433	97	54	lack	lack	NOUN
ijtc-1433	97	55	of	of	ADP
ijtc-1433	97	56	heteroskedasticity	heteroskedasticity	NOUN
ijtc-1433	97	57	.	.	PUNCT
ijtc-1433	98	1	the	the	DET
ijtc-1433	98	2	durbin	durbin	PROPN
ijtc-1433	98	3	-	-	PUNCT
ijtc-1433	98	4	watson	watson	NOUN
ijtc-1433	98	5	statistic	statistic	NOUN
ijtc-1433	98	6	(	(	PUNCT
ijtc-1433	98	7	0.822	0.822	NUM
ijtc-1433	98	8	)	)	PUNCT
ijtc-1433	98	9	indicated	indicate	VERB
ijtc-1433	98	10	the	the	DET
ijtc-1433	98	11	existence	existence	NOUN
ijtc-1433	98	12	of	of	ADP
ijtc-1433	98	13	autocorrelation	autocorrelation	NOUN
ijtc-1433	98	14	,	,	PUNCT
ijtc-1433	98	15	necessitating	necessitate	VERB
ijtc-1433	98	16	a	a	DET
ijtc-1433	98	17	cautious	cautious	ADJ
ijtc-1433	98	18	interpretation	interpretation	NOUN
ijtc-1433	98	19	of	of	ADP
ijtc-1433	98	20	the	the	DET
ijtc-1433	98	21	results	result	NOUN
ijtc-1433	98	22	.	.	PUNCT
ijtc-1433	99	1	the	the	DET
ijtc-1433	99	2	subsequent	subsequent	ADJ
ijtc-1433	99	3	results	result	NOUN
ijtc-1433	99	4	were	be	AUX
ijtc-1433	99	5	derived	derive	VERB
ijtc-1433	99	6	from	from	ADP
ijtc-1433	99	7	multiple	multiple	ADJ
ijtc-1433	99	8	linear	linear	ADJ
ijtc-1433	99	9	regression	regression	NOUN
ijtc-1433	99	10	analysis	analysis	NOUN
ijtc-1433	99	11	.	.	PUNCT
ijtc-1433	100	1	profitability	profitability	NOUN
ijtc-1433	100	2	(	(	PUNCT
ijtc-1433	100	3	x1	x1	PROPN
ijtc-1433	100	4	)	)	PUNCT
ijtc-1433	100	5	,	,	PUNCT
ijtc-1433	100	6	with	with	ADP
ijtc-1433	100	7	a	a	DET
ijtc-1433	100	8	coefficient	coefficient	NOUN
ijtc-1433	100	9	of	of	ADP
ijtc-1433	100	10	0.014	0.014	NUM
ijtc-1433	100	11	(	(	PUNCT
ijtc-1433	100	12	t	t	NOUN
ijtc-1433	100	13	=	=	SYM
ijtc-1433	100	14	0.134	0.134	NUM
ijtc-1433	100	15	,	,	PUNCT
ijtc-1433	100	16	sig	sig	NOUN
ijtc-1433	100	17	.	.	PUNCT
ijtc-1433	101	1	=	=	PUNCT
ijtc-1433	101	2	0.894	0.894	NUM
ijtc-1433	101	3	>	>	SYM
ijtc-1433	101	4	0.05	0.05	NUM
ijtc-1433	101	5	)	)	PUNCT
ijtc-1433	101	6	,	,	PUNCT
ijtc-1433	101	7	demonstrates	demonstrate	VERB
ijtc-1433	101	8	no	no	DET
ijtc-1433	101	9	significant	significant	ADJ
ijtc-1433	101	10	effect	effect	NOUN
ijtc-1433	101	11	on	on	ADP
ijtc-1433	101	12	tax	tax	NOUN
ijtc-1433	101	13	avoidance	avoidance	NOUN
ijtc-1433	101	14	.	.	PUNCT
ijtc-1433	102	1	it	it	PRON
ijtc-1433	102	2	suggests	suggest	VERB
ijtc-1433	102	3	firms	firm	NOUN
ijtc-1433	102	4	with	with	ADP
ijtc-1433	102	5	higher	high	ADJ
ijtc-1433	102	6	profitability	profitability	NOUN
ijtc-1433	102	7	do	do	AUX
ijtc-1433	102	8	not	not	PART
ijtc-1433	102	9	necessarily	necessarily	ADV
ijtc-1433	102	10	engage	engage	VERB
ijtc-1433	102	11	in	in	ADP
ijtc-1433	102	12	more	more	ADJ
ijtc-1433	102	13	tax	tax	NOUN
ijtc-1433	102	14	avoidance	avoidance	NOUN
ijtc-1433	102	15	.	.	PUNCT
ijtc-1433	103	1	capital	capital	NOUN
ijtc-1433	103	2	intensity	intensity	NOUN
ijtc-1433	103	3	(	(	PUNCT
ijtc-1433	103	4	x2	x2	PROPN
ijtc-1433	103	5	)	)	PUNCT
ijtc-1433	103	6	,	,	PUNCT
ijtc-1433	103	7	a	a	DET
ijtc-1433	103	8	negative	negative	ADJ
ijtc-1433	103	9	coefficient	coefficient	NOUN
ijtc-1433	103	10	of	of	ADP
ijtc-1433	103	11	-2.065	-2.065	PROPN
ijtc-1433	103	12	(	(	PUNCT
ijtc-1433	103	13	t	t	NOUN
ijtc-1433	103	14	=	=	SYM
ijtc-1433	103	15	-9.392	-9.392	NOUN
ijtc-1433	103	16	,	,	PUNCT
ijtc-1433	103	17	sig	sig	NOUN
ijtc-1433	103	18	.	.	PUNCT
ijtc-1433	104	1	=	=	PUNCT
ijtc-1433	105	1	0.000	0.000	NUM
ijtc-1433	105	2	<	<	X
ijtc-1433	105	3	0.05	0.05	NUM
ijtc-1433	105	4	)	)	PUNCT
ijtc-1433	105	5	signifies	signify	VERB
ijtc-1433	105	6	a	a	DET
ijtc-1433	105	7	significant	significant	ADJ
ijtc-1433	105	8	inverse	inverse	NOUN
ijtc-1433	105	9	relationship	relationship	NOUN
ijtc-1433	105	10	.	.	PUNCT
ijtc-1433	106	1	firms	firm	NOUN
ijtc-1433	106	2	with	with	ADP
ijtc-1433	106	3	higher	high	ADJ
ijtc-1433	106	4	fixed	fix	VERB
ijtc-1433	106	5	asset	asset	NOUN
ijtc-1433	106	6	investments	investment	NOUN
ijtc-1433	106	7	exhibit	exhibit	VERB
ijtc-1433	106	8	reduced	reduce	VERB
ijtc-1433	106	9	effective	effective	ADJ
ijtc-1433	106	10	tax	tax	NOUN
ijtc-1433	106	11	rates	rate	NOUN
ijtc-1433	106	12	,	,	PUNCT
ijtc-1433	106	13	likely	likely	ADJ
ijtc-1433	106	14	due	due	ADP
ijtc-1433	106	15	to	to	ADP
ijtc-1433	106	16	depreciation	depreciation	NOUN
ijtc-1433	106	17	benefits	benefit	NOUN
ijtc-1433	106	18	.	.	PUNCT
ijtc-1433	107	1	sales	sale	NOUN
ijtc-1433	107	2	growth	growth	NOUN
ijtc-1433	107	3	(	(	PUNCT
ijtc-1433	107	4	x3	x3	ADJ
ijtc-1433	107	5	)	)	PUNCT
ijtc-1433	107	6	,	,	PUNCT
ijtc-1433	107	7	the	the	DET
ijtc-1433	107	8	coefficient	coefficient	NOUN
ijtc-1433	107	9	of	of	ADP
ijtc-1433	107	10	0.299	0.299	NUM
ijtc-1433	107	11	(	(	PUNCT
ijtc-1433	107	12	t	t	NOUN
ijtc-1433	107	13	=	=	SYM
ijtc-1433	107	14	3.530	3.530	NUM
ijtc-1433	107	15	,	,	PUNCT
ijtc-1433	107	16	sig	sig	NOUN
ijtc-1433	107	17	.	.	PUNCT
ijtc-1433	108	1	=	=	NOUN
ijtc-1433	108	2	0.001	0.001	NUM
ijtc-1433	108	3	<	<	NOUN
ijtc-1433	108	4	0.05	0.05	NUM
ijtc-1433	108	5	)	)	PUNCT
ijtc-1433	108	6	demonstrates	demonstrate	VERB
ijtc-1433	108	7	a	a	DET
ijtc-1433	108	8	significant	significant	ADJ
ijtc-1433	108	9	positive	positive	ADJ
ijtc-1433	108	10	impact	impact	NOUN
ijtc-1433	108	11	.	.	PUNCT
ijtc-1433	109	1	firms	firm	NOUN
ijtc-1433	109	2	with	with	ADP
ijtc-1433	109	3	higher	high	ADJ
ijtc-1433	109	4	revenue	revenue	NOUN
ijtc-1433	109	5	growth	growth	NOUN
ijtc-1433	109	6	tend	tend	VERB
ijtc-1433	109	7	to	to	PART
ijtc-1433	109	8	use	use	VERB
ijtc-1433	109	9	tax	tax	NOUN
ijtc-1433	109	10	avoidance	avoidance	NOUN
ijtc-1433	109	11	practices	practice	NOUN
ijtc-1433	109	12	to	to	PART
ijtc-1433	109	13	maximize	maximize	VERB
ijtc-1433	109	14	retained	retain	VERB
ijtc-1433	109	15	earnings	earning	NOUN
ijtc-1433	109	16	.	.	PUNCT
ijtc-1433	110	1	the	the	DET
ijtc-1433	110	2	f	f	NOUN
ijtc-1433	110	3	-	-	PUNCT
ijtc-1433	110	4	test	test	NOUN
ijtc-1433	110	5	confirmed	confirm	VERB
ijtc-1433	110	6	that	that	SCONJ
ijtc-1433	110	7	profitability	profitability	NOUN
ijtc-1433	110	8	,	,	PUNCT
ijtc-1433	110	9	capital	capital	NOUN
ijtc-1433	110	10	intensity	intensity	NOUN
ijtc-1433	110	11	,	,	PUNCT
ijtc-1433	110	12	and	and	CCONJ
ijtc-1433	110	13	sales	sale	NOUN
ijtc-1433	110	14	growth	growth	NOUN
ijtc-1433	110	15	influence	influence	NOUN
ijtc-1433	110	16	tax	tax	NOUN
ijtc-1433	110	17	avoidance	avoidance	NOUN
ijtc-1433	110	18	significantly	significantly	ADV
ijtc-1433	110	19	(	(	PUNCT
ijtc-1433	110	20	f	f	PROPN
ijtc-1433	110	21	=	=	SYM
ijtc-1433	110	22	214.506	214.506	NUM
ijtc-1433	110	23	,	,	PUNCT
ijtc-1433	110	24	sig	sig	NOUN
ijtc-1433	110	25	.	.	PUNCT
ijtc-1433	111	1	=	=	PUNCT
ijtc-1433	112	1	0.000	0.000	NUM
ijtc-1433	112	2	<	<	X
ijtc-1433	112	3	0.05	0.05	NUM
ijtc-1433	112	4	)	)	PUNCT
ijtc-1433	112	5	.	.	PUNCT
ijtc-1433	113	1	the	the	DET
ijtc-1433	113	2	adjusted	adjusted	ADJ
ijtc-1433	113	3	r	r	NOUN
ijtc-1433	113	4	-	-	PUNCT
ijtc-1433	113	5	squared	square	VERB
ijtc-1433	113	6	value	value	NOUN
ijtc-1433	113	7	of	of	ADP
ijtc-1433	113	8	0.827	0.827	NUM
ijtc-1433	113	9	indicates	indicate	VERB
ijtc-1433	113	10	that	that	SCONJ
ijtc-1433	113	11	the	the	DET
ijtc-1433	113	12	independent	independent	ADJ
ijtc-1433	113	13	variables	variable	NOUN
ijtc-1433	113	14	explain	explain	VERB
ijtc-1433	113	15	82.7	82.7	NUM
ijtc-1433	113	16	%	%	NOUN
ijtc-1433	113	17	of	of	ADP
ijtc-1433	113	18	the	the	DET
ijtc-1433	113	19	variance	variance	NOUN
ijtc-1433	113	20	in	in	ADP
ijtc-1433	113	21	tax	tax	NOUN
ijtc-1433	113	22	avoidance	avoidance	NOUN
ijtc-1433	113	23	,	,	PUNCT
ijtc-1433	113	24	with	with	ADP
ijtc-1433	113	25	the	the	DET
ijtc-1433	113	26	remaining	remain	VERB
ijtc-1433	113	27	17.3	17.3	NUM
ijtc-1433	113	28	%	%	NOUN
ijtc-1433	113	29	attributed	attribute	VERB
ijtc-1433	113	30	to	to	ADP
ijtc-1433	113	31	other	other	ADJ
ijtc-1433	113	32	factors	factor	NOUN
ijtc-1433	113	33	.	.	PUNCT
ijtc-1433	114	1	the	the	DET
ijtc-1433	114	2	minimal	minimal	ADJ
ijtc-1433	114	3	impact	impact	NOUN
ijtc-1433	114	4	indicates	indicate	VERB
ijtc-1433	114	5	that	that	SCONJ
ijtc-1433	114	6	less	less	ADV
ijtc-1433	114	7	profitable	profitable	ADJ
ijtc-1433	114	8	enterprises	enterprise	NOUN
ijtc-1433	114	9	in	in	ADP
ijtc-1433	114	10	the	the	DET
ijtc-1433	114	11	sample	sample	NOUN
ijtc-1433	114	12	may	may	AUX
ijtc-1433	114	13	prioritize	prioritize	VERB
ijtc-1433	114	14	compliance	compliance	NOUN
ijtc-1433	114	15	over	over	ADP
ijtc-1433	114	16	tax	tax	NOUN
ijtc-1433	114	17	-	-	PUNCT
ijtc-1433	114	18	minimizing	minimize	VERB
ijtc-1433	114	19	measures	measure	NOUN
ijtc-1433	114	20	.	.	PUNCT
ijtc-1433	115	1	this	this	DET
ijtc-1433	115	2	discovery	discovery	NOUN
ijtc-1433	115	3	is	be	AUX
ijtc-1433	115	4	consistent	consistent	ADJ
ijtc-1433	115	5	with	with	ADP
ijtc-1433	115	6	the	the	DET
ijtc-1433	115	7	research	research	NOUN
ijtc-1433	115	8	conducted	conduct	VERB
ijtc-1433	115	9	by	by	ADP
ijtc-1433	115	10	(	(	PUNCT
ijtc-1433	115	11	rabbi	rabbi	PROPN
ijtc-1433	115	12	&	&	CCONJ
ijtc-1433	115	13	almutairi	almutairi	PROPN
ijtc-1433	115	14	,	,	PUNCT
ijtc-1433	115	15	2021	2021	NUM
ijtc-1433	115	16	)	)	PUNCT
ijtc-1433	115	17	and	and	CCONJ
ijtc-1433	115	18	(	(	PUNCT
ijtc-1433	115	19	gavious	gavious	PROPN
ijtc-1433	115	20	et	et	PROPN
ijtc-1433	115	21	al	al	PROPN
ijtc-1433	115	22	.	.	PROPN
ijtc-1433	115	23	,	,	PUNCT
ijtc-1433	115	24	2022	2022	NUM
ijtc-1433	115	25	)	)	PUNCT
ijtc-1433	115	26	,	,	PUNCT
ijtc-1433	115	27	but	but	CCONJ
ijtc-1433	115	28	it	it	PRON
ijtc-1433	115	29	contradicts	contradict	VERB
ijtc-1433	115	30	the	the	DET
ijtc-1433	115	31	results	result	NOUN
ijtc-1433	115	32	of	of	ADP
ijtc-1433	115	33	(	(	PUNCT
ijtc-1433	115	34	blaufus	blaufus	NOUN
ijtc-1433	115	35	et	et	PROPN
ijtc-1433	115	36	al	al	PROPN
ijtc-1433	115	37	.	.	PROPN
ijtc-1433	115	38	,	,	PUNCT
ijtc-1433	115	39	2023	2023	NUM
ijtc-1433	115	40	)	)	PUNCT
ijtc-1433	115	41	,	,	PUNCT
ijtc-1433	115	42	which	which	PRON
ijtc-1433	115	43	identified	identify	VERB
ijtc-1433	115	44	a	a	DET
ijtc-1433	115	45	substantial	substantial	ADJ
ijtc-1433	115	46	influence	influence	NOUN
ijtc-1433	115	47	.	.	PUNCT
ijtc-1433	116	1	a	a	DET
ijtc-1433	116	2	probable	probable	ADJ
ijtc-1433	116	3	explanation	explanation	NOUN
ijtc-1433	116	4	is	be	AUX
ijtc-1433	116	5	that	that	SCONJ
ijtc-1433	116	6	enterprises	enterprise	NOUN
ijtc-1433	116	7	with	with	ADP
ijtc-1433	116	8	diminished	diminished	ADJ
ijtc-1433	116	9	profitability	profitability	NOUN
ijtc-1433	116	10	may	may	AUX
ijtc-1433	116	11	lack	lack	VERB
ijtc-1433	116	12	the	the	DET
ijtc-1433	116	13	financial	financial	ADJ
ijtc-1433	116	14	resources	resource	NOUN
ijtc-1433	116	15	or	or	CCONJ
ijtc-1433	116	16	motivation	motivation	NOUN
ijtc-1433	116	17	to	to	PART
ijtc-1433	116	18	pursue	pursue	VERB
ijtc-1433	116	19	proactive	proactive	ADJ
ijtc-1433	116	20	tax	tax	NOUN
ijtc-1433	116	21	planning	planning	NOUN
ijtc-1433	116	22	(	(	PUNCT
ijtc-1433	116	23	traini	traini	PROPN
ijtc-1433	116	24	et	et	PROPN
ijtc-1433	116	25	al	al	PROPN
ijtc-1433	116	26	.	.	PROPN
ijtc-1433	116	27	,	,	PUNCT
ijtc-1433	116	28	2024	2024	NUM
ijtc-1433	116	29	)	)	PUNCT
ijtc-1433	116	30	.	.	PUNCT
ijtc-1433	117	1	furthermore	furthermore	ADV
ijtc-1433	117	2	,	,	PUNCT
ijtc-1433	117	3	firms	firm	NOUN
ijtc-1433	117	4	with	with	ADP
ijtc-1433	117	5	elevated	elevated	ADJ
ijtc-1433	117	6	profitability	profitability	NOUN
ijtc-1433	117	7	frequently	frequently	ADV
ijtc-1433	117	8	encounter	encounter	VERB
ijtc-1433	117	9	increased	increase	VERB
ijtc-1433	117	10	regulatory	regulatory	ADJ
ijtc-1433	117	11	oversight	oversight	NOUN
ijtc-1433	117	12	,	,	PUNCT
ijtc-1433	117	13	deterring	deter	VERB
ijtc-1433	117	14	them	they	PRON
ijtc-1433	117	15	from	from	ADP
ijtc-1433	117	16	participating	participate	VERB
ijtc-1433	117	17	in	in	ADP
ijtc-1433	117	18	tax	tax	NOUN
ijtc-1433	117	19	avoidance	avoidance	NOUN
ijtc-1433	117	20	strategies	strategy	NOUN
ijtc-1433	117	21	.	.	PUNCT
ijtc-1433	118	1	the	the	DET
ijtc-1433	118	2	substantial	substantial	ADJ
ijtc-1433	118	3	inverse	inverse	NOUN
ijtc-1433	118	4	correlation	correlation	NOUN
ijtc-1433	118	5	supports	support	VERB
ijtc-1433	118	6	the	the	DET
ijtc-1433	118	7	idea	idea	NOUN
ijtc-1433	118	8	that	that	SCONJ
ijtc-1433	118	9	fixed	fix	VERB
ijtc-1433	118	10	asset	asset	NOUN
ijtc-1433	118	11	investments	investment	NOUN
ijtc-1433	118	12	facilitate	facilitate	VERB
ijtc-1433	118	13	tax	tax	NOUN
ijtc-1433	118	14	reduction	reduction	NOUN
ijtc-1433	118	15	via	via	ADP
ijtc-1433	118	16	depreciation	depreciation	NOUN
ijtc-1433	118	17	.	.	PUNCT
ijtc-1433	119	1	depreciation	depreciation	NOUN
ijtc-1433	119	2	allowances	allowance	NOUN
ijtc-1433	119	3	diminish	diminish	VERB
ijtc-1433	119	4	taxable	taxable	ADJ
ijtc-1433	119	5	income	income	NOUN
ijtc-1433	119	6	,	,	PUNCT
ijtc-1433	119	7	hence	hence	ADV
ijtc-1433	119	8	decreasing	decrease	VERB
ijtc-1433	119	9	the	the	DET
ijtc-1433	119	10	effective	effective	ADJ
ijtc-1433	119	11	tax	tax	NOUN
ijtc-1433	119	12	rate	rate	NOUN
ijtc-1433	119	13	.	.	PUNCT
ijtc-1433	120	1	companies	company	NOUN
ijtc-1433	120	2	with	with	ADP
ijtc-1433	120	3	significant	significant	ADJ
ijtc-1433	120	4	capital	capital	NOUN
ijtc-1433	120	5	assets	asset	NOUN
ijtc-1433	120	6	,	,	PUNCT
ijtc-1433	120	7	such	such	ADJ
ijtc-1433	120	8	as	as	ADP
ijtc-1433	120	9	machinery	machinery	NOUN
ijtc-1433	120	10	or	or	CCONJ
ijtc-1433	120	11	infrastructure	infrastructure	NOUN
ijtc-1433	120	12	,	,	PUNCT
ijtc-1433	120	13	can	can	AUX
ijtc-1433	120	14	utilize	utilize	VERB
ijtc-1433	120	15	these	these	DET
ijtc-1433	120	16	deductions	deduction	NOUN
ijtc-1433	120	17	to	to	PART
ijtc-1433	120	18	reduce	reduce	VERB
ijtc-1433	120	19	tax	tax	NOUN
ijtc-1433	120	20	obligations	obligation	NOUN
ijtc-1433	120	21	.	.	PUNCT
ijtc-1433	121	1	this	this	DET
ijtc-1433	121	2	discovery	discovery	NOUN
ijtc-1433	121	3	aligns	align	VERB
ijtc-1433	121	4	with	with	ADP
ijtc-1433	121	5	the	the	DET
ijtc-1433	121	6	research	research	NOUN
ijtc-1433	121	7	conducted	conduct	VERB
ijtc-1433	121	8	by	by	ADP
ijtc-1433	121	9	(	(	PUNCT
ijtc-1433	121	10	rabbi	rabbi	PROPN
ijtc-1433	121	11	&	&	CCONJ
ijtc-1433	121	12	almutairi	almutairi	PROPN
ijtc-1433	121	13	,	,	PUNCT
ijtc-1433	121	14	2021	2021	NUM
ijtc-1433	121	15	)	)	PUNCT
ijtc-1433	121	16	.	.	PUNCT
ijtc-1433	122	1	moreover	moreover	ADV
ijtc-1433	122	2	,	,	PUNCT
ijtc-1433	122	3	the	the	DET
ijtc-1433	122	4	findings	finding	NOUN
ijtc-1433	122	5	indicate	indicate	VERB
ijtc-1433	122	6	that	that	SCONJ
ijtc-1433	122	7	capital	capital	NOUN
ijtc-1433	122	8	-	-	PUNCT
ijtc-1433	122	9	intensive	intensive	ADJ
ijtc-1433	122	10	enterprises	enterprise	NOUN
ijtc-1433	122	11	may	may	AUX
ijtc-1433	122	12	prioritize	prioritize	VERB
ijtc-1433	122	13	investments	investment	NOUN
ijtc-1433	122	14	in	in	ADP
ijtc-1433	122	15	long	long	ADJ
ijtc-1433	122	16	-	-	PUNCT
ijtc-1433	122	17	term	term	NOUN
ijtc-1433	122	18	assets	asset	NOUN
ijtc-1433	122	19	rather	rather	ADV
ijtc-1433	122	20	than	than	ADP
ijtc-1433	122	21	short	short	ADJ
ijtc-1433	122	22	-	-	PUNCT
ijtc-1433	122	23	term	term	NOUN
ijtc-1433	122	24	tax	tax	NOUN
ijtc-1433	122	25	advantages	advantage	NOUN
ijtc-1433	122	26	,	,	PUNCT
ijtc-1433	122	27	strengthening	strengthen	VERB
ijtc-1433	122	28	their	their	PRON
ijtc-1433	122	29	strategic	strategic	ADJ
ijtc-1433	122	30	standing	standing	NOUN
ijtc-1433	122	31	in	in	ADP
ijtc-1433	122	32	competitive	competitive	ADJ
ijtc-1433	122	33	marketplaces	marketplace	NOUN
ijtc-1433	122	34	.	.	PUNCT
ijtc-1433	123	1	the	the	DET
ijtc-1433	123	2	favourable	favourable	ADJ
ijtc-1433	123	3	correlation	correlation	NOUN
ijtc-1433	123	4	corresponds	correspond	VERB
ijtc-1433	123	5	with	with	ADP
ijtc-1433	123	6	the	the	DET
ijtc-1433	123	7	anticipation	anticipation	NOUN
ijtc-1433	123	8	that	that	PRON
ijtc-1433	123	9	increased	increase	VERB
ijtc-1433	123	10	sales	sale	NOUN
ijtc-1433	123	11	growth	growth	NOUN
ijtc-1433	123	12	motivates	motivate	VERB
ijtc-1433	123	13	companies	company	NOUN
ijtc-1433	123	14	to	to	PART
ijtc-1433	123	15	optimize	optimize	VERB
ijtc-1433	123	16	tax	tax	NOUN
ijtc-1433	123	17	obligations	obligation	NOUN
ijtc-1433	123	18	to	to	PART
ijtc-1433	123	19	safeguard	safeguard	VERB
ijtc-1433	123	20	cash	cash	NOUN
ijtc-1433	123	21	flows	flow	NOUN
ijtc-1433	123	22	.	.	PUNCT
ijtc-1433	124	1	as	as	SCONJ
ijtc-1433	124	2	companies	company	NOUN
ijtc-1433	124	3	experience	experience	VERB
ijtc-1433	124	4	revenue	revenue	NOUN
ijtc-1433	124	5	growth	growth	NOUN
ijtc-1433	124	6	,	,	PUNCT
ijtc-1433	124	7	they	they	PRON
ijtc-1433	124	8	face	face	VERB
ijtc-1433	124	9	heightened	heighten	VERB
ijtc-1433	124	10	tax	tax	NOUN
ijtc-1433	124	11	liabilities	liability	NOUN
ijtc-1433	124	12	,	,	PUNCT
ijtc-1433	124	13	leading	lead	VERB
ijtc-1433	124	14	them	they	PRON
ijtc-1433	124	15	to	to	PART
ijtc-1433	124	16	implement	implement	VERB
ijtc-1433	124	17	tactics	tactic	NOUN
ijtc-1433	124	18	for	for	ADP
ijtc-1433	124	19	tax	tax	NOUN
ijtc-1433	124	20	efficiency	efficiency	NOUN
ijtc-1433	124	21	.	.	PUNCT
ijtc-1433	125	1	it	it	PRON
ijtc-1433	125	2	is	be	AUX
ijtc-1433	125	3	especially	especially	ADV
ijtc-1433	125	4	pertinent	pertinent	ADJ
ijtc-1433	125	5	for	for	ADP
ijtc-1433	125	6	construction	construction	NOUN
ijtc-1433	125	7	companies	company	NOUN
ijtc-1433	125	8	functioning	function	VERB
ijtc-1433	125	9	in	in	ADP
ijtc-1433	125	10	unstable	unstable	ADJ
ijtc-1433	125	11	markets	market	NOUN
ijtc-1433	125	12	,	,	PUNCT
ijtc-1433	125	13	where	where	SCONJ
ijtc-1433	125	14	preserving	preserve	VERB
ijtc-1433	125	15	liquidity	liquidity	NOUN
ijtc-1433	125	16	is	be	AUX
ijtc-1433	125	17	essential	essential	ADJ
ijtc-1433	125	18	.	.	PUNCT
ijtc-1433	126	1	the	the	DET
ijtc-1433	126	2	results	result	NOUN
ijtc-1433	126	3	corroborate	corroborate	VERB
ijtc-1433	126	4	the	the	DET
ijtc-1433	126	5	conclusions	conclusion	NOUN
ijtc-1433	126	6	of	of	ADP
ijtc-1433	126	7	(	(	PUNCT
ijtc-1433	126	8	gavious	gavious	PROPN
ijtc-1433	126	9	et	et	PROPN
ijtc-1433	126	10	al	al	PROPN
ijtc-1433	126	11	.	.	PROPN
ijtc-1433	126	12	,	,	PUNCT
ijtc-1433	126	13	2022	2022	NUM
ijtc-1433	126	14	)	)	PUNCT
ijtc-1433	126	15	and	and	CCONJ
ijtc-1433	126	16	enhance	enhance	VERB
ijtc-1433	126	17	the	the	DET
ijtc-1433	126	18	comprehension	comprehension	NOUN
ijtc-1433	126	19	of	of	ADP
ijtc-1433	126	20	the	the	DET
ijtc-1433	126	21	influence	influence	NOUN
ijtc-1433	126	22	of	of	ADP
ijtc-1433	126	23	sales	sale	NOUN
ijtc-1433	126	24	growth	growth	NOUN
ijtc-1433	126	25	on	on	ADP
ijtc-1433	126	26	financial	financial	ADJ
ijtc-1433	126	27	decisionmaking	decisionmaking	NOUN
ijtc-1433	126	28	.	.	PUNCT
ijtc-1433	127	1	this	this	DET
ijtc-1433	127	2	study	study	NOUN
ijtc-1433	127	3	underscores	underscore	VERB
ijtc-1433	127	4	the	the	DET
ijtc-1433	127	5	dynamic	dynamic	ADJ
ijtc-1433	127	6	interplay	interplay	NOUN
ijtc-1433	127	7	between	between	ADP
ijtc-1433	127	8	financial	financial	ADJ
ijtc-1433	127	9	performance	performance	NOUN
ijtc-1433	127	10	metrics	metric	NOUN
ijtc-1433	127	11	and	and	CCONJ
ijtc-1433	127	12	tax	tax	NOUN
ijtc-1433	127	13	avoidance	avoidance	NOUN
ijtc-1433	127	14	behavior	behavior	NOUN
ijtc-1433	127	15	.	.	PUNCT
ijtc-1433	128	1	the	the	DET
ijtc-1433	128	2	findings	finding	NOUN
ijtc-1433	128	3	suggest	suggest	VERB
ijtc-1433	128	4	several	several	ADJ
ijtc-1433	128	5	theoretical	theoretical	ADJ
ijtc-1433	128	6	and	and	CCONJ
ijtc-1433	128	7	practical	practical	ADJ
ijtc-1433	128	8	implications	implication	NOUN
ijtc-1433	128	9	:	:	PUNCT
ijtc-1433	128	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1433	128	11	dynamics	dynamic	NOUN
ijtc-1433	128	12	of	of	ADP
ijtc-1433	128	13	tax	tax	NOUN
ijtc-1433	128	14	avoidance	avoidance	NOUN
ijtc-1433	128	15	in	in	ADP
ijtc-1433	128	16	the	the	DET
ijtc-1433	128	17	construction	construction	NOUN
ijtc-1433	128	18	sector	sector	NOUN
ijtc-1433	128	19	:	:	PUNCT
ijtc-1433	128	20	the	the	DET
ijtc-1433	128	21	role	role	NOUN
ijtc-1433	128	22	of	of	ADP
ijtc-1433	128	23	profitability	profitability	NOUN
ijtc-1433	128	24	,	,	PUNCT
ijtc-1433	128	25	capital	capital	NOUN
ijtc-1433	128	26	intensity	intensity	NOUN
ijtc-1433	128	27	,	,	PUNCT
ijtc-1433	128	28	and	and	CCONJ
ijtc-1433	128	29	sales	sale	NOUN
ijtc-1433	128	30	growth	growth	NOUN
ijtc-1433	128	31	ekawarti	ekawarti	NOUN
ijtc-1433	128	32	,	,	PUNCT
ijtc-1433	128	33	widyastuti	widyastuti	NOUN
ijtc-1433	128	34	,	,	PUNCT
ijtc-1433	128	35	alfiana	alfiana	PUNCT
ijtc-1433	128	36	and	and	CCONJ
ijtc-1433	128	37	summagat	summagat	VERB
ijtc-1433	128	38	7	7	NUM
ijtc-1433	128	39	|	|	ADV
ijtc-1433	128	40	ilomata	ilomata	PROPN
ijtc-1433	128	41	international	international	ADJ
ijtc-1433	128	42	journal	journal	NOUN
ijtc-1433	128	43	of	of	ADP
ijtc-1433	128	44	tax	tax	PROPN
ijtc-1433	128	45	&	&	CCONJ
ijtc-1433	128	46	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1433	128	47	1	1	NUM
ijtc-1433	128	48	.	.	X
ijtc-1433	129	1	for	for	ADP
ijtc-1433	129	2	policymakers	policymaker	NOUN
ijtc-1433	129	3	:	:	PUNCT
ijtc-1433	129	4	tax	tax	NOUN
ijtc-1433	129	5	authorities	authority	NOUN
ijtc-1433	129	6	should	should	AUX
ijtc-1433	129	7	consider	consider	VERB
ijtc-1433	129	8	revising	revise	VERB
ijtc-1433	129	9	tax	tax	NOUN
ijtc-1433	129	10	incentives	incentive	NOUN
ijtc-1433	129	11	to	to	PART
ijtc-1433	129	12	promote	promote	VERB
ijtc-1433	129	13	equitable	equitable	ADJ
ijtc-1433	129	14	tax	tax	NOUN
ijtc-1433	129	15	contributions	contribution	NOUN
ijtc-1433	129	16	across	across	ADP
ijtc-1433	129	17	firms	firm	NOUN
ijtc-1433	129	18	with	with	ADP
ijtc-1433	129	19	varying	vary	VERB
ijtc-1433	129	20	profitability	profitability	NOUN
ijtc-1433	129	21	levels	level	NOUN
ijtc-1433	129	22	.	.	PUNCT
ijtc-1433	130	1	high	high	ADJ
ijtc-1433	130	2	-	-	PUNCT
ijtc-1433	130	3	profit	profit	NOUN
ijtc-1433	130	4	firms	firm	NOUN
ijtc-1433	130	5	should	should	AUX
ijtc-1433	130	6	be	be	AUX
ijtc-1433	130	7	monitored	monitor	VERB
ijtc-1433	130	8	closely	closely	ADV
ijtc-1433	130	9	to	to	PART
ijtc-1433	130	10	ensure	ensure	VERB
ijtc-1433	130	11	compliance	compliance	NOUN
ijtc-1433	130	12	without	without	ADP
ijtc-1433	130	13	discouraging	discourage	VERB
ijtc-1433	130	14	legitimate	legitimate	ADJ
ijtc-1433	130	15	tax	tax	NOUN
ijtc-1433	130	16	planning	planning	NOUN
ijtc-1433	130	17	.	.	PUNCT
ijtc-1433	131	1	2	2	X
ijtc-1433	131	2	.	.	X
ijtc-1433	131	3	for	for	ADP
ijtc-1433	131	4	capital	capital	NOUN
ijtc-1433	131	5	-	-	PUNCT
ijtc-1433	131	6	intensive	intensive	ADJ
ijtc-1433	131	7	industries	industry	NOUN
ijtc-1433	131	8	:	:	PUNCT
ijtc-1433	131	9	policies	policy	NOUN
ijtc-1433	131	10	encouraging	encourage	VERB
ijtc-1433	131	11	transparent	transparent	ADJ
ijtc-1433	131	12	reporting	reporting	NOUN
ijtc-1433	131	13	of	of	ADP
ijtc-1433	131	14	depreciation	depreciation	NOUN
ijtc-1433	131	15	and	and	CCONJ
ijtc-1433	131	16	asset	asset	NOUN
ijtc-1433	131	17	utilization	utilization	NOUN
ijtc-1433	131	18	could	could	AUX
ijtc-1433	131	19	enhance	enhance	VERB
ijtc-1433	131	20	tax	tax	NOUN
ijtc-1433	131	21	compliance	compliance	NOUN
ijtc-1433	131	22	.	.	PUNCT
ijtc-1433	132	1	increased	increase	VERB
ijtc-1433	132	2	tax	tax	NOUN
ijtc-1433	132	3	incentives	incentive	NOUN
ijtc-1433	132	4	for	for	ADP
ijtc-1433	132	5	asset	asset	NOUN
ijtc-1433	132	6	-	-	PUNCT
ijtc-1433	132	7	heavy	heavy	ADJ
ijtc-1433	132	8	industries	industry	NOUN
ijtc-1433	132	9	may	may	AUX
ijtc-1433	132	10	further	far	ADV
ijtc-1433	132	11	encourage	encourage	VERB
ijtc-1433	132	12	reinvestment	reinvestment	NOUN
ijtc-1433	132	13	in	in	ADP
ijtc-1433	132	14	infrastructure	infrastructure	NOUN
ijtc-1433	132	15	and	and	CCONJ
ijtc-1433	132	16	equipment	equipment	NOUN
ijtc-1433	132	17	.	.	PUNCT
ijtc-1433	133	1	3	3	X
ijtc-1433	133	2	.	.	X
ijtc-1433	133	3	for	for	ADP
ijtc-1433	133	4	regulators	regulator	NOUN
ijtc-1433	133	5	:	:	PUNCT
ijtc-1433	133	6	authorities	authority	NOUN
ijtc-1433	133	7	should	should	AUX
ijtc-1433	133	8	monitor	monitor	VERB
ijtc-1433	133	9	rapidly	rapidly	ADV
ijtc-1433	133	10	growing	grow	VERB
ijtc-1433	133	11	firms	firm	NOUN
ijtc-1433	133	12	more	more	ADV
ijtc-1433	133	13	closely	closely	ADV
ijtc-1433	133	14	to	to	PART
ijtc-1433	133	15	prevent	prevent	VERB
ijtc-1433	133	16	aggressive	aggressive	ADJ
ijtc-1433	133	17	tax	tax	NOUN
ijtc-1433	133	18	avoidance	avoidance	NOUN
ijtc-1433	133	19	strategies	strategy	NOUN
ijtc-1433	133	20	that	that	PRON
ijtc-1433	133	21	could	could	AUX
ijtc-1433	133	22	undermine	undermine	VERB
ijtc-1433	133	23	tax	tax	NOUN
ijtc-1433	133	24	revenue	revenue	NOUN
ijtc-1433	133	25	collection	collection	NOUN
ijtc-1433	133	26	.	.	PUNCT
ijtc-1433	134	1	implementing	implement	VERB
ijtc-1433	134	2	stricter	strict	ADJ
ijtc-1433	134	3	reporting	reporting	NOUN
ijtc-1433	134	4	requirements	requirement	NOUN
ijtc-1433	134	5	for	for	ADP
ijtc-1433	134	6	high	high	ADJ
ijtc-1433	134	7	-	-	PUNCT
ijtc-1433	134	8	growth	growth	NOUN
ijtc-1433	134	9	firms	firm	NOUN
ijtc-1433	134	10	may	may	AUX
ijtc-1433	134	11	help	help	VERB
ijtc-1433	134	12	maintain	maintain	VERB
ijtc-1433	134	13	tax	tax	NOUN
ijtc-1433	134	14	fairness	fairness	NOUN
ijtc-1433	134	15	.	.	PUNCT
ijtc-1433	135	1	the	the	DET
ijtc-1433	135	2	research	research	NOUN
ijtc-1433	135	3	highlights	highlight	VERB
ijtc-1433	135	4	the	the	DET
ijtc-1433	135	5	interactive	interactive	ADJ
ijtc-1433	135	6	relationship	relationship	NOUN
ijtc-1433	135	7	between	between	ADP
ijtc-1433	135	8	financial	financial	ADJ
ijtc-1433	135	9	performance	performance	NOUN
ijtc-1433	135	10	indicators	indicator	NOUN
ijtc-1433	135	11	and	and	CCONJ
ijtc-1433	135	12	tax	tax	NOUN
ijtc-1433	135	13	evasion	evasion	NOUN
ijtc-1433	135	14	practices	practice	NOUN
ijtc-1433	135	15	.	.	PUNCT
ijtc-1433	136	1	policymakers	policymaker	NOUN
ijtc-1433	136	2	might	might	AUX
ijtc-1433	136	3	contemplate	contemplate	VERB
ijtc-1433	136	4	amending	amend	VERB
ijtc-1433	136	5	tax	tax	NOUN
ijtc-1433	136	6	incentives	incentive	NOUN
ijtc-1433	136	7	to	to	PART
ijtc-1433	136	8	foster	foster	VERB
ijtc-1433	136	9	equal	equal	ADJ
ijtc-1433	136	10	tax	tax	NOUN
ijtc-1433	136	11	contributions	contribution	NOUN
ijtc-1433	136	12	among	among	ADP
ijtc-1433	136	13	enterprises	enterprise	NOUN
ijtc-1433	136	14	with	with	ADP
ijtc-1433	136	15	differing	differ	VERB
ijtc-1433	136	16	profitability	profitability	NOUN
ijtc-1433	136	17	levels	level	NOUN
ijtc-1433	136	18	.	.	PUNCT
ijtc-1433	137	1	regulations	regulation	NOUN
ijtc-1433	137	2	promoting	promote	VERB
ijtc-1433	137	3	transparent	transparent	ADJ
ijtc-1433	137	4	disclosure	disclosure	NOUN
ijtc-1433	137	5	of	of	ADP
ijtc-1433	137	6	depreciation	depreciation	NOUN
ijtc-1433	137	7	and	and	CCONJ
ijtc-1433	137	8	asset	asset	NOUN
ijtc-1433	137	9	usage	usage	NOUN
ijtc-1433	137	10	in	in	ADP
ijtc-1433	137	11	capital	capital	NOUN
ijtc-1433	137	12	-	-	PUNCT
ijtc-1433	137	13	intensive	intensive	ADJ
ijtc-1433	137	14	sectors	sector	NOUN
ijtc-1433	137	15	may	may	AUX
ijtc-1433	137	16	improve	improve	VERB
ijtc-1433	137	17	tax	tax	NOUN
ijtc-1433	137	18	compliance	compliance	NOUN
ijtc-1433	137	19	.	.	PUNCT
ijtc-1433	138	1	furthermore	furthermore	ADV
ijtc-1433	138	2	,	,	PUNCT
ijtc-1433	138	3	tax	tax	NOUN
ijtc-1433	138	4	authorities	authority	NOUN
ijtc-1433	138	5	may	may	AUX
ijtc-1433	138	6	require	require	VERB
ijtc-1433	138	7	increased	increase	VERB
ijtc-1433	138	8	scrutiny	scrutiny	NOUN
ijtc-1433	138	9	of	of	ADP
ijtc-1433	138	10	quickly	quickly	ADV
ijtc-1433	138	11	expanding	expand	VERB
ijtc-1433	138	12	enterprises	enterprise	NOUN
ijtc-1433	138	13	to	to	PART
ijtc-1433	138	14	deter	deter	VERB
ijtc-1433	138	15	aggressive	aggressive	ADJ
ijtc-1433	138	16	tax	tax	NOUN
ijtc-1433	138	17	avoidance	avoidance	NOUN
ijtc-1433	138	18	tactics	tactic	NOUN
ijtc-1433	138	19	.	.	PUNCT
ijtc-1433	139	1	conclusion	conclusion	NOUN
ijtc-1433	139	2	this	this	DET
ijtc-1433	139	3	study	study	NOUN
ijtc-1433	139	4	examined	examine	VERB
ijtc-1433	139	5	the	the	DET
ijtc-1433	139	6	correlation	correlation	NOUN
ijtc-1433	139	7	between	between	ADP
ijtc-1433	139	8	profitability	profitability	NOUN
ijtc-1433	139	9	,	,	PUNCT
ijtc-1433	139	10	capital	capital	NOUN
ijtc-1433	139	11	intensity	intensity	NOUN
ijtc-1433	139	12	,	,	PUNCT
ijtc-1433	139	13	and	and	CCONJ
ijtc-1433	139	14	sales	sale	NOUN
ijtc-1433	139	15	growth	growth	NOUN
ijtc-1433	139	16	concerning	concern	VERB
ijtc-1433	139	17	tax	tax	NOUN
ijtc-1433	139	18	avoidance	avoidance	NOUN
ijtc-1433	139	19	among	among	ADP
ijtc-1433	139	20	idx	idx	NOUN
ijtc-1433	139	21	-	-	PUNCT
ijtc-1433	139	22	listed	list	VERB
ijtc-1433	139	23	construction	construction	NOUN
ijtc-1433	139	24	companies	company	NOUN
ijtc-1433	139	25	from	from	ADP
ijtc-1433	139	26	2020	2020	NUM
ijtc-1433	139	27	to	to	ADP
ijtc-1433	139	28	2022	2022	NUM
ijtc-1433	139	29	.	.	PUNCT
ijtc-1433	140	1	the	the	DET
ijtc-1433	140	2	results	result	NOUN
ijtc-1433	140	3	offer	offer	VERB
ijtc-1433	140	4	empirical	empirical	ADJ
ijtc-1433	140	5	insights	insight	NOUN
ijtc-1433	140	6	into	into	ADP
ijtc-1433	140	7	business	business	NOUN
ijtc-1433	140	8	tax	tax	NOUN
ijtc-1433	140	9	tactics	tactic	NOUN
ijtc-1433	140	10	and	and	CCONJ
ijtc-1433	140	11	enhance	enhance	VERB
ijtc-1433	140	12	the	the	DET
ijtc-1433	140	13	theoretical	theoretical	ADJ
ijtc-1433	140	14	comprehension	comprehension	NOUN
ijtc-1433	140	15	of	of	ADP
ijtc-1433	140	16	the	the	DET
ijtc-1433	140	17	impact	impact	NOUN
ijtc-1433	140	18	of	of	ADP
ijtc-1433	140	19	financial	financial	ADJ
ijtc-1433	140	20	performance	performance	NOUN
ijtc-1433	140	21	indicators	indicator	NOUN
ijtc-1433	140	22	on	on	ADP
ijtc-1433	140	23	tax	tax	NOUN
ijtc-1433	140	24	evasion	evasion	NOUN
ijtc-1433	140	25	behaviour	behaviour	NOUN
ijtc-1433	140	26	.	.	PUNCT
ijtc-1433	141	1	the	the	DET
ijtc-1433	141	2	results	result	NOUN
ijtc-1433	141	3	indicated	indicate	VERB
ijtc-1433	141	4	that	that	SCONJ
ijtc-1433	141	5	profitability	profitability	NOUN
ijtc-1433	141	6	did	do	AUX
ijtc-1433	141	7	not	not	PART
ijtc-1433	141	8	significantly	significantly	ADV
ijtc-1433	141	9	influence	influence	VERB
ijtc-1433	141	10	tax	tax	NOUN
ijtc-1433	141	11	avoidance	avoidance	NOUN
ijtc-1433	141	12	,	,	PUNCT
ijtc-1433	141	13	suggesting	suggest	VERB
ijtc-1433	141	14	enterprises	enterprise	NOUN
ijtc-1433	141	15	with	with	ADP
ijtc-1433	141	16	elevated	elevated	ADJ
ijtc-1433	141	17	profitability	profitability	NOUN
ijtc-1433	141	18	levels	level	NOUN
ijtc-1433	141	19	do	do	AUX
ijtc-1433	141	20	not	not	PART
ijtc-1433	141	21	inherently	inherently	ADV
ijtc-1433	141	22	pursue	pursue	VERB
ijtc-1433	141	23	more	more	ADV
ijtc-1433	141	24	aggressive	aggressive	ADJ
ijtc-1433	141	25	tax	tax	NOUN
ijtc-1433	141	26	planning	planning	NOUN
ijtc-1433	141	27	strategies	strategy	NOUN
ijtc-1433	141	28	.	.	PUNCT
ijtc-1433	142	1	it	it	PRON
ijtc-1433	142	2	corresponds	correspond	VERB
ijtc-1433	142	3	with	with	ADP
ijtc-1433	142	4	prior	prior	ADJ
ijtc-1433	142	5	research	research	NOUN
ijtc-1433	142	6	indicating	indicate	VERB
ijtc-1433	142	7	that	that	SCONJ
ijtc-1433	142	8	regulatory	regulatory	ADJ
ijtc-1433	142	9	oversight	oversight	NOUN
ijtc-1433	142	10	on	on	ADP
ijtc-1433	142	11	highly	highly	ADV
ijtc-1433	142	12	profitable	profitable	ADJ
ijtc-1433	142	13	companies	company	NOUN
ijtc-1433	142	14	may	may	AUX
ijtc-1433	142	15	restrict	restrict	VERB
ijtc-1433	142	16	their	their	PRON
ijtc-1433	142	17	tax	tax	NOUN
ijtc-1433	142	18	reduction	reduction	NOUN
ijtc-1433	142	19	capacity	capacity	NOUN
ijtc-1433	142	20	.	.	PUNCT
ijtc-1433	143	1	nonetheless	nonetheless	ADV
ijtc-1433	143	2	,	,	PUNCT
ijtc-1433	143	3	it	it	PRON
ijtc-1433	143	4	prompts	prompt	VERB
ijtc-1433	143	5	inquiries	inquiry	NOUN
ijtc-1433	143	6	regarding	regard	VERB
ijtc-1433	143	7	the	the	DET
ijtc-1433	143	8	efficacy	efficacy	NOUN
ijtc-1433	143	9	of	of	ADP
ijtc-1433	143	10	current	current	ADJ
ijtc-1433	143	11	tax	tax	NOUN
ijtc-1433	143	12	regulations	regulation	NOUN
ijtc-1433	143	13	in	in	ADP
ijtc-1433	143	14	identifying	identify	VERB
ijtc-1433	143	15	enterprises	enterprise	NOUN
ijtc-1433	143	16	according	accord	VERB
ijtc-1433	143	17	to	to	ADP
ijtc-1433	143	18	profitability	profitability	NOUN
ijtc-1433	143	19	indicators	indicator	NOUN
ijtc-1433	143	20	.	.	PUNCT
ijtc-1433	144	1	capital	capital	NOUN
ijtc-1433	144	2	intensity	intensity	NOUN
ijtc-1433	144	3	exhibited	exhibit	VERB
ijtc-1433	144	4	a	a	DET
ijtc-1433	144	5	notable	notable	ADJ
ijtc-1433	144	6	adverse	adverse	ADJ
ijtc-1433	144	7	correlation	correlation	NOUN
ijtc-1433	144	8	with	with	ADP
ijtc-1433	144	9	tax	tax	NOUN
ijtc-1433	144	10	evasion	evasion	NOUN
ijtc-1433	144	11	.	.	PUNCT
ijtc-1433	145	1	this	this	DET
ijtc-1433	145	2	discovery	discovery	NOUN
ijtc-1433	145	3	underscores	underscore	VERB
ijtc-1433	145	4	asset	asset	NOUN
ijtc-1433	145	5	depreciation	depreciation	NOUN
ijtc-1433	145	6	’s	’s	PART
ijtc-1433	145	7	function	function	NOUN
ijtc-1433	145	8	as	as	ADP
ijtc-1433	145	9	a	a	DET
ijtc-1433	145	10	tax	tax	NOUN
ijtc-1433	145	11	reduction	reduction	NOUN
ijtc-1433	145	12	mechanism	mechanism	NOUN
ijtc-1433	145	13	.	.	PUNCT
ijtc-1433	146	1	capital	capital	NOUN
ijtc-1433	146	2	-	-	PUNCT
ijtc-1433	146	3	intensive	intensive	ADJ
ijtc-1433	146	4	enterprises	enterprise	NOUN
ijtc-1433	146	5	gain	gain	VERB
ijtc-1433	146	6	substantial	substantial	ADJ
ijtc-1433	146	7	depreciation	depreciation	NOUN
ijtc-1433	146	8	deductions	deduction	NOUN
ijtc-1433	146	9	,	,	PUNCT
ijtc-1433	146	10	reducing	reduce	VERB
ijtc-1433	146	11	their	their	PRON
ijtc-1433	146	12	taxable	taxable	ADJ
ijtc-1433	146	13	income	income	NOUN
ijtc-1433	146	14	and	and	CCONJ
ijtc-1433	146	15	effective	effective	ADJ
ijtc-1433	146	16	tax	tax	NOUN
ijtc-1433	146	17	rates	rate	NOUN
ijtc-1433	146	18	.	.	PUNCT
ijtc-1433	147	1	this	this	DET
ijtc-1433	147	2	finding	finding	NOUN
ijtc-1433	147	3	is	be	AUX
ijtc-1433	147	4	especially	especially	ADV
ijtc-1433	147	5	pertinent	pertinent	ADJ
ijtc-1433	147	6	for	for	SCONJ
ijtc-1433	147	7	policymakers	policymaker	NOUN
ijtc-1433	147	8	to	to	PART
ijtc-1433	147	9	prevent	prevent	VERB
ijtc-1433	147	10	the	the	DET
ijtc-1433	147	11	disproportionate	disproportionate	ADJ
ijtc-1433	147	12	use	use	NOUN
ijtc-1433	147	13	of	of	ADP
ijtc-1433	147	14	depreciation	depreciation	NOUN
ijtc-1433	147	15	regulations	regulation	NOUN
ijtc-1433	147	16	.	.	PUNCT
ijtc-1433	148	1	sales	sale	NOUN
ijtc-1433	148	2	growth	growth	NOUN
ijtc-1433	148	3	significantly	significantly	ADV
ijtc-1433	148	4	influenced	influence	VERB
ijtc-1433	148	5	tax	tax	NOUN
ijtc-1433	148	6	avoidance	avoidance	NOUN
ijtc-1433	148	7	,	,	PUNCT
ijtc-1433	148	8	indicating	indicate	VERB
ijtc-1433	148	9	that	that	SCONJ
ijtc-1433	148	10	rapidly	rapidly	ADV
ijtc-1433	148	11	expanding	expand	VERB
ijtc-1433	148	12	enterprises	enterprise	NOUN
ijtc-1433	148	13	may	may	AUX
ijtc-1433	148	14	pursue	pursue	VERB
ijtc-1433	148	15	tax	tax	NOUN
ijtc-1433	148	16	-	-	PUNCT
ijtc-1433	148	17	saving	save	VERB
ijtc-1433	148	18	techniques	technique	NOUN
ijtc-1433	148	19	to	to	PART
ijtc-1433	148	20	improve	improve	VERB
ijtc-1433	148	21	cash	cash	NOUN
ijtc-1433	148	22	flow	flow	NOUN
ijtc-1433	148	23	.	.	PUNCT
ijtc-1433	149	1	this	this	DET
ijtc-1433	149	2	discovery	discovery	NOUN
ijtc-1433	149	3	highlights	highlight	VERB
ijtc-1433	149	4	the	the	DET
ijtc-1433	149	5	necessity	necessity	NOUN
ijtc-1433	149	6	of	of	ADP
ijtc-1433	149	7	scrutinizing	scrutinize	VERB
ijtc-1433	149	8	high	high	ADJ
ijtc-1433	149	9	-	-	PUNCT
ijtc-1433	149	10	growth	growth	NOUN
ijtc-1433	149	11	enterprises	enterprise	NOUN
ijtc-1433	149	12	,	,	PUNCT
ijtc-1433	149	13	as	as	SCONJ
ijtc-1433	149	14	their	their	PRON
ijtc-1433	149	15	assertive	assertive	ADJ
ijtc-1433	149	16	tax	tax	NOUN
ijtc-1433	149	17	strategies	strategy	NOUN
ijtc-1433	149	18	may	may	AUX
ijtc-1433	149	19	impact	impact	VERB
ijtc-1433	149	20	fair	fair	ADJ
ijtc-1433	149	21	tax	tax	NOUN
ijtc-1433	149	22	contributions	contribution	NOUN
ijtc-1433	149	23	.	.	PUNCT
ijtc-1433	150	1	sales	sale	NOUN
ijtc-1433	150	2	growth	growth	NOUN
ijtc-1433	150	3	,	,	PUNCT
ijtc-1433	150	4	on	on	ADP
ijtc-1433	150	5	the	the	DET
ijtc-1433	150	6	other	other	ADJ
ijtc-1433	150	7	hand	hand	NOUN
ijtc-1433	150	8	,	,	PUNCT
ijtc-1433	150	9	has	have	VERB
ijtc-1433	150	10	a	a	DET
ijtc-1433	150	11	significant	significant	ADJ
ijtc-1433	150	12	positive	positive	ADJ
ijtc-1433	150	13	impact	impact	NOUN
ijtc-1433	150	14	on	on	ADP
ijtc-1433	150	15	tax	tax	NOUN
ijtc-1433	150	16	avoidance	avoidance	NOUN
ijtc-1433	150	17	.	.	PUNCT
ijtc-1433	151	1	rapidly	rapidly	ADV
ijtc-1433	151	2	expanding	expand	VERB
ijtc-1433	151	3	firms	firm	NOUN
ijtc-1433	151	4	may	may	AUX
ijtc-1433	151	5	adopt	adopt	VERB
ijtc-1433	151	6	aggressive	aggressive	ADJ
ijtc-1433	151	7	tax	tax	NOUN
ijtc-1433	151	8	strategies	strategy	NOUN
ijtc-1433	151	9	to	to	PART
ijtc-1433	151	10	optimize	optimize	VERB
ijtc-1433	151	11	cash	cash	NOUN
ijtc-1433	151	12	flow	flow	NOUN
ijtc-1433	151	13	,	,	PUNCT
ijtc-1433	151	14	which	which	PRON
ijtc-1433	151	15	can	can	AUX
ijtc-1433	151	16	lead	lead	VERB
ijtc-1433	151	17	to	to	ADP
ijtc-1433	151	18	inequitable	inequitable	ADJ
ijtc-1433	151	19	tax	tax	NOUN
ijtc-1433	151	20	contributions	contribution	NOUN
ijtc-1433	151	21	.	.	PUNCT
ijtc-1433	152	1	this	this	DET
ijtc-1433	152	2	finding	finding	NOUN
ijtc-1433	152	3	underscores	underscore	VERB
ijtc-1433	152	4	the	the	DET
ijtc-1433	152	5	importance	importance	NOUN
ijtc-1433	152	6	of	of	ADP
ijtc-1433	152	7	strengthening	strengthen	VERB
ijtc-1433	152	8	monitoring	monitoring	NOUN
ijtc-1433	152	9	mechanisms	mechanism	NOUN
ijtc-1433	152	10	for	for	ADP
ijtc-1433	152	11	high	high	ADJ
ijtc-1433	152	12	-	-	PUNCT
ijtc-1433	152	13	growth	growth	NOUN
ijtc-1433	152	14	companies	company	NOUN
ijtc-1433	152	15	to	to	PART
ijtc-1433	152	16	ensure	ensure	VERB
ijtc-1433	152	17	compliance	compliance	NOUN
ijtc-1433	152	18	with	with	ADP
ijtc-1433	152	19	tax	tax	NOUN
ijtc-1433	152	20	regulations	regulation	NOUN
ijtc-1433	152	21	.	.	PUNCT
ijtc-1433	153	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1433	153	2	dynamics	dynamic	NOUN
ijtc-1433	153	3	of	of	ADP
ijtc-1433	153	4	tax	tax	NOUN
ijtc-1433	153	5	avoidance	avoidance	NOUN
ijtc-1433	153	6	in	in	ADP
ijtc-1433	153	7	the	the	DET
ijtc-1433	153	8	construction	construction	NOUN
ijtc-1433	153	9	sector	sector	NOUN
ijtc-1433	153	10	:	:	PUNCT
ijtc-1433	153	11	the	the	DET
ijtc-1433	153	12	role	role	NOUN
ijtc-1433	153	13	of	of	ADP
ijtc-1433	153	14	profitability	profitability	NOUN
ijtc-1433	153	15	,	,	PUNCT
ijtc-1433	153	16	capital	capital	NOUN
ijtc-1433	153	17	intensity	intensity	NOUN
ijtc-1433	153	18	,	,	PUNCT
ijtc-1433	153	19	and	and	CCONJ
ijtc-1433	153	20	sales	sale	NOUN
ijtc-1433	153	21	growth	growth	NOUN
ijtc-1433	153	22	ekawarti	ekawarti	NOUN
ijtc-1433	153	23	,	,	PUNCT
ijtc-1433	153	24	widyastuti	widyastuti	NOUN
ijtc-1433	153	25	,	,	PUNCT
ijtc-1433	153	26	alfiana	alfiana	PUNCT
ijtc-1433	153	27	and	and	CCONJ
ijtc-1433	153	28	summagat	summagat	VERB
ijtc-1433	153	29	8	8	NUM
ijtc-1433	153	30	|	|	ADV
ijtc-1433	153	31	ilomata	ilomata	PROPN
ijtc-1433	153	32	international	international	ADJ
ijtc-1433	153	33	journal	journal	NOUN
ijtc-1433	153	34	of	of	ADP
ijtc-1433	153	35	tax	tax	PROPN
ijtc-1433	153	36	&	&	CCONJ
ijtc-1433	153	37	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1433	153	38	policymakers	policymaker	NOUN
ijtc-1433	153	39	could	could	AUX
ijtc-1433	153	40	introduce	introduce	VERB
ijtc-1433	153	41	more	more	ADV
ijtc-1433	153	42	stringent	stringent	ADJ
ijtc-1433	153	43	disclosure	disclosure	NOUN
ijtc-1433	153	44	requirements	requirement	NOUN
ijtc-1433	153	45	for	for	ADP
ijtc-1433	153	46	firms	firm	NOUN
ijtc-1433	153	47	experiencing	experience	VERB
ijtc-1433	153	48	rapid	rapid	ADJ
ijtc-1433	153	49	revenue	revenue	NOUN
ijtc-1433	153	50	expansion	expansion	NOUN
ijtc-1433	153	51	to	to	PART
ijtc-1433	153	52	enhance	enhance	VERB
ijtc-1433	153	53	tax	tax	NOUN
ijtc-1433	153	54	transparency	transparency	NOUN
ijtc-1433	153	55	and	and	CCONJ
ijtc-1433	153	56	prevent	prevent	VERB
ijtc-1433	153	57	aggressive	aggressive	ADJ
ijtc-1433	153	58	tax	tax	NOUN
ijtc-1433	153	59	planning	planning	NOUN
ijtc-1433	153	60	.	.	PUNCT
ijtc-1433	154	1	from	from	ADP
ijtc-1433	154	2	a	a	DET
ijtc-1433	154	3	theoretical	theoretical	ADJ
ijtc-1433	154	4	perspective	perspective	NOUN
ijtc-1433	154	5	,	,	PUNCT
ijtc-1433	154	6	this	this	DET
ijtc-1433	154	7	research	research	NOUN
ijtc-1433	154	8	enriches	enrich	VERB
ijtc-1433	154	9	the	the	DET
ijtc-1433	154	10	understanding	understanding	NOUN
ijtc-1433	154	11	of	of	ADP
ijtc-1433	154	12	how	how	SCONJ
ijtc-1433	154	13	financial	financial	ADJ
ijtc-1433	154	14	performance	performance	NOUN
ijtc-1433	154	15	metrics	metric	NOUN
ijtc-1433	154	16	shape	shape	VERB
ijtc-1433	154	17	corporate	corporate	ADJ
ijtc-1433	154	18	tax	tax	NOUN
ijtc-1433	154	19	behavior	behavior	NOUN
ijtc-1433	154	20	.	.	PUNCT
ijtc-1433	155	1	it	it	PRON
ijtc-1433	155	2	demonstrates	demonstrate	VERB
ijtc-1433	155	3	that	that	DET
ijtc-1433	155	4	profitability	profitability	NOUN
ijtc-1433	155	5	,	,	PUNCT
ijtc-1433	155	6	capital	capital	NOUN
ijtc-1433	155	7	intensity	intensity	NOUN
ijtc-1433	155	8	,	,	PUNCT
ijtc-1433	155	9	and	and	CCONJ
ijtc-1433	155	10	sales	sale	NOUN
ijtc-1433	155	11	growth	growth	NOUN
ijtc-1433	155	12	play	play	VERB
ijtc-1433	155	13	distinct	distinct	ADJ
ijtc-1433	155	14	roles	role	NOUN
ijtc-1433	155	15	in	in	ADP
ijtc-1433	155	16	tax	tax	NOUN
ijtc-1433	155	17	avoidance	avoidance	NOUN
ijtc-1433	155	18	,	,	PUNCT
ijtc-1433	155	19	adding	add	VERB
ijtc-1433	155	20	complexity	complexity	NOUN
ijtc-1433	155	21	to	to	ADP
ijtc-1433	155	22	existing	exist	VERB
ijtc-1433	155	23	frameworks	framework	NOUN
ijtc-1433	155	24	.	.	PUNCT
ijtc-1433	156	1	the	the	DET
ijtc-1433	156	2	study	study	NOUN
ijtc-1433	156	3	also	also	ADV
ijtc-1433	156	4	emphasizes	emphasize	VERB
ijtc-1433	156	5	the	the	DET
ijtc-1433	156	6	interplay	interplay	NOUN
ijtc-1433	156	7	between	between	ADP
ijtc-1433	156	8	operational	operational	ADJ
ijtc-1433	156	9	decisions	decision	NOUN
ijtc-1433	156	10	and	and	CCONJ
ijtc-1433	156	11	fiscal	fiscal	ADJ
ijtc-1433	156	12	policies	policy	NOUN
ijtc-1433	156	13	,	,	PUNCT
ijtc-1433	156	14	suggesting	suggest	VERB
ijtc-1433	156	15	that	that	SCONJ
ijtc-1433	156	16	a	a	DET
ijtc-1433	156	17	more	more	ADV
ijtc-1433	156	18	dynamic	dynamic	ADJ
ijtc-1433	156	19	and	and	CCONJ
ijtc-1433	156	20	adaptive	adaptive	ADJ
ijtc-1433	156	21	tax	tax	NOUN
ijtc-1433	156	22	system	system	NOUN
ijtc-1433	156	23	could	could	AUX
ijtc-1433	156	24	improve	improve	VERB
ijtc-1433	156	25	compliance	compliance	NOUN
ijtc-1433	156	26	and	and	CCONJ
ijtc-1433	156	27	equity	equity	NOUN
ijtc-1433	156	28	.	.	PUNCT
ijtc-1433	157	1	policy	policy	NOUN
ijtc-1433	157	2	implications	implication	NOUN
ijtc-1433	157	3	1	1	NUM
ijtc-1433	157	4	.	.	X
ijtc-1433	157	5	refining	refining	NOUN
ijtc-1433	157	6	profitability	profitability	NOUN
ijtc-1433	157	7	based	base	VERB
ijtc-1433	157	8	tax	tax	NOUN
ijtc-1433	157	9	regulations	regulation	NOUN
ijtc-1433	157	10	,	,	PUNCT
ijtc-1433	157	11	given	give	VERB
ijtc-1433	157	12	the	the	DET
ijtc-1433	157	13	lack	lack	NOUN
ijtc-1433	157	14	of	of	ADP
ijtc-1433	157	15	a	a	DET
ijtc-1433	157	16	significant	significant	ADJ
ijtc-1433	157	17	relationship	relationship	NOUN
ijtc-1433	157	18	between	between	ADP
ijtc-1433	157	19	profitability	profitability	NOUN
ijtc-1433	157	20	and	and	CCONJ
ijtc-1433	157	21	tax	tax	NOUN
ijtc-1433	157	22	avoidance	avoidance	NOUN
ijtc-1433	157	23	,	,	PUNCT
ijtc-1433	157	24	tax	tax	NOUN
ijtc-1433	157	25	authorities	authority	NOUN
ijtc-1433	157	26	should	should	AUX
ijtc-1433	157	27	reconsider	reconsider	VERB
ijtc-1433	157	28	how	how	SCONJ
ijtc-1433	157	29	corporate	corporate	ADJ
ijtc-1433	157	30	tax	tax	NOUN
ijtc-1433	157	31	rates	rate	NOUN
ijtc-1433	157	32	are	be	AUX
ijtc-1433	157	33	structured	structure	VERB
ijtc-1433	157	34	to	to	PART
ijtc-1433	157	35	ensure	ensure	VERB
ijtc-1433	157	36	fair	fair	ADJ
ijtc-1433	157	37	contributions	contribution	NOUN
ijtc-1433	157	38	from	from	ADP
ijtc-1433	157	39	firms	firm	NOUN
ijtc-1433	157	40	across	across	ADP
ijtc-1433	157	41	profitability	profitability	NOUN
ijtc-1433	157	42	levels	level	NOUN
ijtc-1433	157	43	.	.	PUNCT
ijtc-1433	158	1	introducing	introduce	VERB
ijtc-1433	158	2	alternative	alternative	ADJ
ijtc-1433	158	3	tax	tax	NOUN
ijtc-1433	158	4	assessment	assessment	NOUN
ijtc-1433	158	5	measures	measure	NOUN
ijtc-1433	158	6	,	,	PUNCT
ijtc-1433	158	7	such	such	ADJ
ijtc-1433	158	8	as	as	ADP
ijtc-1433	158	9	industry	industry	NOUN
ijtc-1433	158	10	-	-	PUNCT
ijtc-1433	158	11	specific	specific	ADJ
ijtc-1433	158	12	benchmarks	benchmark	NOUN
ijtc-1433	158	13	,	,	PUNCT
ijtc-1433	158	14	could	could	AUX
ijtc-1433	158	15	improve	improve	VERB
ijtc-1433	158	16	compliance	compliance	NOUN
ijtc-1433	158	17	.	.	PUNCT
ijtc-1433	159	1	2	2	X
ijtc-1433	159	2	.	.	X
ijtc-1433	159	3	reevaluating	reevaluate	VERB
ijtc-1433	159	4	depreciation	depreciation	NOUN
ijtc-1433	159	5	tax	tax	NOUN
ijtc-1433	159	6	benefits	benefit	NOUN
ijtc-1433	159	7	,	,	PUNCT
ijtc-1433	159	8	while	while	SCONJ
ijtc-1433	159	9	depreciation	depreciation	NOUN
ijtc-1433	159	10	deductions	deduction	NOUN
ijtc-1433	159	11	support	support	VERB
ijtc-1433	159	12	long	long	ADJ
ijtc-1433	159	13	-	-	PUNCT
ijtc-1433	159	14	term	term	NOUN
ijtc-1433	159	15	investment	investment	NOUN
ijtc-1433	159	16	,	,	PUNCT
ijtc-1433	159	17	excessive	excessive	ADJ
ijtc-1433	159	18	tax	tax	NOUN
ijtc-1433	159	19	reductions	reduction	NOUN
ijtc-1433	159	20	may	may	AUX
ijtc-1433	159	21	create	create	VERB
ijtc-1433	159	22	imbalances	imbalance	NOUN
ijtc-1433	159	23	.	.	PUNCT
ijtc-1433	160	1	the	the	DET
ijtc-1433	160	2	government	government	NOUN
ijtc-1433	160	3	should	should	AUX
ijtc-1433	160	4	assess	assess	VERB
ijtc-1433	160	5	whether	whether	SCONJ
ijtc-1433	160	6	existing	exist	VERB
ijtc-1433	160	7	depreciation	depreciation	NOUN
ijtc-1433	160	8	policies	policy	NOUN
ijtc-1433	160	9	disproportionately	disproportionately	ADV
ijtc-1433	160	10	benefit	benefit	VERB
ijtc-1433	160	11	certain	certain	ADJ
ijtc-1433	160	12	industries	industry	NOUN
ijtc-1433	160	13	and	and	CCONJ
ijtc-1433	160	14	consider	consider	VERB
ijtc-1433	160	15	policy	policy	NOUN
ijtc-1433	160	16	adjustments	adjustment	NOUN
ijtc-1433	160	17	to	to	PART
ijtc-1433	160	18	prevent	prevent	VERB
ijtc-1433	160	19	unintended	unintended	ADJ
ijtc-1433	160	20	tax	tax	NOUN
ijtc-1433	160	21	loopholes	loophole	NOUN
ijtc-1433	160	22	.	.	PUNCT
ijtc-1433	161	1	3	3	X
ijtc-1433	161	2	.	.	X
ijtc-1433	161	3	strengthening	strengthen	VERB
ijtc-1433	161	4	oversight	oversight	NOUN
ijtc-1433	161	5	for	for	ADP
ijtc-1433	161	6	high	high	ADJ
ijtc-1433	161	7	growth	growth	NOUN
ijtc-1433	161	8	firms	firm	NOUN
ijtc-1433	161	9	,	,	PUNCT
ijtc-1433	161	10	firms	firm	NOUN
ijtc-1433	161	11	experiencing	experience	VERB
ijtc-1433	161	12	rapid	rapid	ADJ
ijtc-1433	161	13	sales	sale	NOUN
ijtc-1433	161	14	growth	growth	NOUN
ijtc-1433	161	15	tend	tend	VERB
ijtc-1433	161	16	to	to	PART
ijtc-1433	161	17	engage	engage	VERB
ijtc-1433	161	18	in	in	ADP
ijtc-1433	161	19	tax	tax	NOUN
ijtc-1433	161	20	avoidance	avoidance	NOUN
ijtc-1433	161	21	strategies	strategy	NOUN
ijtc-1433	161	22	.	.	PUNCT
ijtc-1433	162	1	enhancing	enhance	VERB
ijtc-1433	162	2	transparency	transparency	NOUN
ijtc-1433	162	3	requirements	requirement	NOUN
ijtc-1433	162	4	,	,	PUNCT
ijtc-1433	162	5	such	such	ADJ
ijtc-1433	162	6	as	as	ADP
ijtc-1433	162	7	mandatory	mandatory	ADJ
ijtc-1433	162	8	tax	tax	NOUN
ijtc-1433	162	9	disclosure	disclosure	NOUN
ijtc-1433	162	10	for	for	ADP
ijtc-1433	162	11	high	high	ADJ
ijtc-1433	162	12	-	-	PUNCT
ijtc-1433	162	13	growth	growth	NOUN
ijtc-1433	162	14	companies	company	NOUN
ijtc-1433	162	15	,	,	PUNCT
ijtc-1433	162	16	could	could	AUX
ijtc-1433	162	17	deter	deter	VERB
ijtc-1433	162	18	aggressive	aggressive	ADJ
ijtc-1433	162	19	tax	tax	NOUN
ijtc-1433	162	20	planning	planning	NOUN
ijtc-1433	162	21	and	and	CCONJ
ijtc-1433	162	22	promote	promote	VERB
ijtc-1433	162	23	fair	fair	ADJ
ijtc-1433	162	24	tax	tax	NOUN
ijtc-1433	162	25	contributions	contribution	NOUN
ijtc-1433	162	26	.	.	PUNCT
ijtc-1433	163	1	this	this	DET
ijtc-1433	163	2	research	research	NOUN
ijtc-1433	163	3	contributes	contribute	VERB
ijtc-1433	163	4	to	to	ADP
ijtc-1433	163	5	the	the	DET
ijtc-1433	163	6	literature	literature	NOUN
ijtc-1433	163	7	on	on	ADP
ijtc-1433	163	8	business	business	NOUN
ijtc-1433	163	9	tax	tax	NOUN
ijtc-1433	163	10	avoidance	avoidance	NOUN
ijtc-1433	163	11	by	by	ADP
ijtc-1433	163	12	elucidating	elucidate	VERB
ijtc-1433	163	13	the	the	DET
ijtc-1433	163	14	intricate	intricate	ADJ
ijtc-1433	163	15	roles	role	NOUN
ijtc-1433	163	16	of	of	ADP
ijtc-1433	163	17	profitability	profitability	NOUN
ijtc-1433	163	18	,	,	PUNCT
ijtc-1433	163	19	capital	capital	NOUN
ijtc-1433	163	20	intensity	intensity	NOUN
ijtc-1433	163	21	,	,	PUNCT
ijtc-1433	163	22	and	and	CCONJ
ijtc-1433	163	23	sales	sale	NOUN
ijtc-1433	163	24	growth	growth	NOUN
ijtc-1433	163	25	.	.	PUNCT
ijtc-1433	164	1	it	it	PRON
ijtc-1433	164	2	offers	offer	VERB
ijtc-1433	164	3	empirical	empirical	ADJ
ijtc-1433	164	4	evidence	evidence	NOUN
ijtc-1433	164	5	that	that	SCONJ
ijtc-1433	164	6	financial	financial	ADJ
ijtc-1433	164	7	performance	performance	NOUN
ijtc-1433	164	8	measurements	measurement	NOUN
ijtc-1433	164	9	affect	affect	VERB
ijtc-1433	164	10	tax	tax	NOUN
ijtc-1433	164	11	strategies	strategy	NOUN
ijtc-1433	164	12	in	in	ADP
ijtc-1433	164	13	distinct	distinct	ADJ
ijtc-1433	164	14	ways	way	NOUN
ijtc-1433	164	15	.	.	PUNCT
ijtc-1433	165	1	it	it	PRON
ijtc-1433	165	2	theoretically	theoretically	ADV
ijtc-1433	165	3	enhances	enhance	VERB
ijtc-1433	165	4	the	the	DET
ijtc-1433	165	5	comprehension	comprehension	NOUN
ijtc-1433	165	6	of	of	ADP
ijtc-1433	165	7	the	the	DET
ijtc-1433	165	8	intersection	intersection	NOUN
ijtc-1433	165	9	between	between	ADP
ijtc-1433	165	10	operational	operational	ADJ
ijtc-1433	165	11	decisions	decision	NOUN
ijtc-1433	165	12	and	and	CCONJ
ijtc-1433	165	13	fiscal	fiscal	ADJ
ijtc-1433	165	14	policies	policy	NOUN
ijtc-1433	165	15	.	.	PUNCT
ijtc-1433	166	1	the	the	DET
ijtc-1433	166	2	results	result	NOUN
ijtc-1433	166	3	indicate	indicate	VERB
ijtc-1433	166	4	that	that	SCONJ
ijtc-1433	166	5	amending	amend	VERB
ijtc-1433	166	6	tax	tax	NOUN
ijtc-1433	166	7	incentives	incentive	NOUN
ijtc-1433	166	8	and	and	CCONJ
ijtc-1433	166	9	depreciation	depreciation	NOUN
ijtc-1433	166	10	regulations	regulation	NOUN
ijtc-1433	166	11	may	may	AUX
ijtc-1433	166	12	result	result	VERB
ijtc-1433	166	13	in	in	ADP
ijtc-1433	166	14	more	more	ADV
ijtc-1433	166	15	equitable	equitable	ADJ
ijtc-1433	166	16	tax	tax	NOUN
ijtc-1433	166	17	regimes	regime	NOUN
ijtc-1433	166	18	.	.	PUNCT
ijtc-1433	167	1	enhanced	enhance	VERB
ijtc-1433	167	2	oversight	oversight	NOUN
ijtc-1433	167	3	may	may	AUX
ijtc-1433	167	4	guarantee	guarantee	VERB
ijtc-1433	167	5	adherence	adherence	NOUN
ijtc-1433	167	6	to	to	ADP
ijtc-1433	167	7	regulations	regulation	NOUN
ijtc-1433	167	8	and	and	CCONJ
ijtc-1433	167	9	fair	fair	ADJ
ijtc-1433	167	10	tax	tax	NOUN
ijtc-1433	167	11	contributions	contribution	NOUN
ijtc-1433	167	12	for	for	ADP
ijtc-1433	167	13	fast	fast	ADV
ijtc-1433	167	14	-	-	PUNCT
ijtc-1433	167	15	expanding	expand	VERB
ijtc-1433	167	16	enterprises	enterprise	NOUN
ijtc-1433	167	17	,	,	PUNCT
ijtc-1433	167	18	stabilizing	stabilize	VERB
ijtc-1433	167	19	government	government	NOUN
ijtc-1433	167	20	income	income	NOUN
ijtc-1433	167	21	streams	stream	NOUN
ijtc-1433	167	22	.	.	PUNCT
ijtc-1433	168	1	this	this	DET
ijtc-1433	168	2	study	study	NOUN
ijtc-1433	168	3	reveals	reveal	VERB
ijtc-1433	168	4	the	the	DET
ijtc-1433	168	5	divergent	divergent	ADJ
ijtc-1433	168	6	influences	influence	NOUN
ijtc-1433	168	7	of	of	ADP
ijtc-1433	168	8	profitability	profitability	NOUN
ijtc-1433	168	9	and	and	CCONJ
ijtc-1433	168	10	capital	capital	NOUN
ijtc-1433	168	11	intensity	intensity	NOUN
ijtc-1433	168	12	on	on	ADP
ijtc-1433	168	13	tax	tax	NOUN
ijtc-1433	168	14	avoidance	avoidance	NOUN
ijtc-1433	168	15	,	,	PUNCT
ijtc-1433	168	16	thereby	thereby	ADV
ijtc-1433	168	17	complicating	complicate	VERB
ijtc-1433	168	18	established	establish	VERB
ijtc-1433	168	19	hypotheses	hypothesis	NOUN
ijtc-1433	168	20	.	.	PUNCT
ijtc-1433	169	1	nevertheless	nevertheless	ADV
ijtc-1433	169	2	,	,	PUNCT
ijtc-1433	169	3	the	the	DET
ijtc-1433	169	4	analysis	analysis	NOUN
ijtc-1433	169	5	possesses	possess	VERB
ijtc-1433	169	6	shortcomings	shortcoming	NOUN
ijtc-1433	169	7	,	,	PUNCT
ijtc-1433	169	8	including	include	VERB
ijtc-1433	169	9	its	its	PRON
ijtc-1433	169	10	dependence	dependence	NOUN
ijtc-1433	169	11	on	on	ADP
ijtc-1433	169	12	secondary	secondary	ADJ
ijtc-1433	169	13	data	datum	NOUN
ijtc-1433	169	14	from	from	ADP
ijtc-1433	169	15	financial	financial	ADJ
ijtc-1433	169	16	statements	statement	NOUN
ijtc-1433	169	17	,	,	PUNCT
ijtc-1433	169	18	which	which	PRON
ijtc-1433	169	19	may	may	AUX
ijtc-1433	169	20	inadequately	inadequately	ADV
ijtc-1433	169	21	reflect	reflect	VERB
ijtc-1433	169	22	the	the	DET
ijtc-1433	169	23	complexities	complexity	NOUN
ijtc-1433	169	24	of	of	ADP
ijtc-1433	169	25	tax	tax	NOUN
ijtc-1433	169	26	tactics	tactic	NOUN
ijtc-1433	169	27	.	.	PUNCT
ijtc-1433	170	1	the	the	DET
ijtc-1433	170	2	emphasis	emphasis	NOUN
ijtc-1433	170	3	on	on	ADP
ijtc-1433	170	4	construction	construction	NOUN
ijtc-1433	170	5	enterprises	enterprise	NOUN
ijtc-1433	170	6	restricts	restrict	VERB
ijtc-1433	170	7	the	the	DET
ijtc-1433	170	8	applicability	applicability	NOUN
ijtc-1433	170	9	of	of	ADP
ijtc-1433	170	10	the	the	DET
ijtc-1433	170	11	findings	finding	NOUN
ijtc-1433	170	12	to	to	ADP
ijtc-1433	170	13	other	other	ADJ
ijtc-1433	170	14	sectors	sector	NOUN
ijtc-1433	170	15	.	.	PUNCT
ijtc-1433	171	1	subsequent	subsequent	ADJ
ijtc-1433	171	2	research	research	NOUN
ijtc-1433	171	3	could	could	AUX
ijtc-1433	171	4	examine	examine	VERB
ijtc-1433	171	5	the	the	DET
ijtc-1433	171	6	influence	influence	NOUN
ijtc-1433	171	7	of	of	ADP
ijtc-1433	171	8	governance	governance	NOUN
ijtc-1433	171	9	frameworks	framework	NOUN
ijtc-1433	171	10	or	or	CCONJ
ijtc-1433	171	11	managerial	managerial	ADJ
ijtc-1433	171	12	incentives	incentive	NOUN
ijtc-1433	171	13	on	on	ADP
ijtc-1433	171	14	tax	tax	NOUN
ijtc-1433	171	15	evasion	evasion	NOUN
ijtc-1433	171	16	.	.	PUNCT
ijtc-1433	172	1	broadening	broaden	VERB
ijtc-1433	172	2	the	the	DET
ijtc-1433	172	3	sample	sample	NOUN
ijtc-1433	172	4	to	to	PART
ijtc-1433	172	5	encompass	encompass	VERB
ijtc-1433	172	6	firms	firm	NOUN
ijtc-1433	172	7	from	from	ADP
ijtc-1433	172	8	other	other	ADJ
ijtc-1433	172	9	industries	industry	NOUN
ijtc-1433	172	10	or	or	CCONJ
ijtc-1433	172	11	geographic	geographic	ADJ
ijtc-1433	172	12	regions	region	NOUN
ijtc-1433	172	13	may	may	AUX
ijtc-1433	172	14	yield	yield	VERB
ijtc-1433	172	15	a	a	DET
ijtc-1433	172	16	more	more	ADV
ijtc-1433	172	17	comprehensive	comprehensive	ADJ
ijtc-1433	172	18	insight	insight	NOUN
ijtc-1433	172	19	.	.	PUNCT
ijtc-1433	173	1	future	future	ADJ
ijtc-1433	173	2	studies	study	NOUN
ijtc-1433	173	3	may	may	AUX
ijtc-1433	173	4	also	also	ADV
ijtc-1433	173	5	investigate	investigate	VERB
ijtc-1433	173	6	the	the	DET
ijtc-1433	173	7	impact	impact	NOUN
ijtc-1433	173	8	of	of	ADP
ijtc-1433	173	9	technical	technical	ADJ
ijtc-1433	173	10	improvements	improvement	NOUN
ijtc-1433	173	11	on	on	ADP
ijtc-1433	173	12	facilitating	facilitate	VERB
ijtc-1433	173	13	or	or	CCONJ
ijtc-1433	173	14	hindering	hinder	VERB
ijtc-1433	173	15	tax	tax	NOUN
ijtc-1433	173	16	avoidance	avoidance	NOUN
ijtc-1433	173	17	strategies	strategy	NOUN
ijtc-1433	173	18	.	.	PUNCT
ijtc-1433	174	1	the	the	DET
ijtc-1433	174	2	research	research	NOUN
ijtc-1433	174	3	design	design	NOUN
ijtc-1433	174	4	facilitated	facilitate	VERB
ijtc-1433	174	5	rigorous	rigorous	ADJ
ijtc-1433	174	6	statistical	statistical	ADJ
ijtc-1433	174	7	analysis	analysis	NOUN
ijtc-1433	174	8	;	;	PUNCT
ijtc-1433	174	9	nonetheless	nonetheless	ADV
ijtc-1433	174	10	,	,	PUNCT
ijtc-1433	174	11	the	the	DET
ijtc-1433	174	12	conclusions	conclusion	NOUN
ijtc-1433	174	13	may	may	AUX
ijtc-1433	174	14	be	be	AUX
ijtc-1433	174	15	affected	affect	VERB
ijtc-1433	174	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1433	174	17	dynamics	dynamic	NOUN
ijtc-1433	174	18	of	of	ADP
ijtc-1433	174	19	tax	tax	NOUN
ijtc-1433	174	20	avoidance	avoidance	NOUN
ijtc-1433	174	21	in	in	ADP
ijtc-1433	174	22	the	the	DET
ijtc-1433	174	23	construction	construction	NOUN
ijtc-1433	174	24	sector	sector	NOUN
ijtc-1433	174	25	:	:	PUNCT
ijtc-1433	174	26	the	the	DET
ijtc-1433	174	27	role	role	NOUN
ijtc-1433	174	28	of	of	ADP
ijtc-1433	174	29	profitability	profitability	NOUN
ijtc-1433	174	30	,	,	PUNCT
ijtc-1433	174	31	capital	capital	NOUN
ijtc-1433	174	32	intensity	intensity	NOUN
ijtc-1433	174	33	,	,	PUNCT
ijtc-1433	174	34	and	and	CCONJ
ijtc-1433	174	35	sales	sale	NOUN
ijtc-1433	174	36	growth	growth	NOUN
ijtc-1433	174	37	ekawarti	ekawarti	NOUN
ijtc-1433	174	38	,	,	PUNCT
ijtc-1433	174	39	widyastuti	widyastuti	NOUN
ijtc-1433	174	40	,	,	PUNCT
ijtc-1433	174	41	alfiana	alfiana	PUNCT
ijtc-1433	174	42	and	and	CCONJ
ijtc-1433	174	43	summagat	summagat	VERB
ijtc-1433	174	44	9	9	NUM
ijtc-1433	174	45	|	|	NOUN
ijtc-1433	174	46	ilomata	ilomata	PROPN
ijtc-1433	174	47	international	international	ADJ
ijtc-1433	174	48	journal	journal	NOUN
ijtc-1433	174	49	of	of	ADP
ijtc-1433	174	50	tax	tax	PROPN
ijtc-1433	174	51	&	&	CCONJ
ijtc-1433	174	52	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1433	174	53	by	by	ADP
ijtc-1433	174	54	the	the	DET
ijtc-1433	174	55	accuracy	accuracy	NOUN
ijtc-1433	174	56	of	of	ADP
ijtc-1433	174	57	financial	financial	ADJ
ijtc-1433	174	58	statements	statement	NOUN
ijtc-1433	174	59	and	and	CCONJ
ijtc-1433	174	60	external	external	ADJ
ijtc-1433	174	61	economic	economic	ADJ
ijtc-1433	174	62	conditions	condition	NOUN
ijtc-1433	174	63	throughout	throughout	ADP
ijtc-1433	174	64	the	the	DET
ijtc-1433	174	65	study	study	NOUN
ijtc-1433	174	66	period	period	NOUN
ijtc-1433	174	67	.	.	PUNCT
ijtc-1433	175	1	these	these	DET
ijtc-1433	175	2	aspects	aspect	NOUN
ijtc-1433	175	3	require	require	VERB
ijtc-1433	175	4	careful	careful	ADJ
ijtc-1433	175	5	interpretation	interpretation	NOUN
ijtc-1433	175	6	and	and	CCONJ
ijtc-1433	175	7	highlight	highlight	VERB
ijtc-1433	175	8	the	the	DET
ijtc-1433	175	9	necessity	necessity	NOUN
ijtc-1433	175	10	for	for	ADP
ijtc-1433	175	11	extensive	extensive	ADJ
ijtc-1433	175	12	,	,	PUNCT
ijtc-1433	175	13	longitudinal	longitudinal	ADJ
ijtc-1433	175	14	research	research	NOUN
ijtc-1433	175	15	.	.	PUNCT
ijtc-1433	176	1	this	this	DET
ijtc-1433	176	2	study	study	NOUN
ijtc-1433	176	3	provides	provide	VERB
ijtc-1433	176	4	significant	significant	ADJ
ijtc-1433	176	5	insights	insight	NOUN
ijtc-1433	176	6	into	into	ADP
ijtc-1433	176	7	the	the	DET
ijtc-1433	176	8	relationship	relationship	NOUN
ijtc-1433	176	9	between	between	ADP
ijtc-1433	176	10	financial	financial	ADJ
ijtc-1433	176	11	performance	performance	NOUN
ijtc-1433	176	12	and	and	CCONJ
ijtc-1433	176	13	tax	tax	NOUN
ijtc-1433	176	14	tactics	tactic	NOUN
ijtc-1433	176	15	,	,	PUNCT
ijtc-1433	176	16	establishing	establish	VERB
ijtc-1433	176	17	a	a	DET
ijtc-1433	176	18	basis	basis	NOUN
ijtc-1433	176	19	for	for	SCONJ
ijtc-1433	176	20	future	future	ADJ
ijtc-1433	176	21	research	research	NOUN
ijtc-1433	176	22	and	and	CCONJ
ijtc-1433	176	23	policy	policy	NOUN
ijtc-1433	176	24	development	development	NOUN
ijtc-1433	176	25	to	to	PART
ijtc-1433	176	26	improve	improve	VERB
ijtc-1433	176	27	tax	tax	NOUN
ijtc-1433	176	28	compliance	compliance	NOUN
ijtc-1433	176	29	and	and	CCONJ
ijtc-1433	176	30	equity	equity	NOUN
ijtc-1433	176	31	.	.	PUNCT
ijtc-1433	177	1	reference	reference	PROPN
ijtc-1433	177	2	ali	ali	PROPN
ijtc-1433	177	3	,	,	PUNCT
ijtc-1433	177	4	s.	s.	PROPN
ijtc-1433	177	5	,	,	PUNCT
ijtc-1433	177	6	rangone	rangone	PROPN
ijtc-1433	177	7	,	,	PUNCT
ijtc-1433	177	8	a.	a.	NOUN
ijtc-1433	177	9	,	,	PUNCT
ijtc-1433	177	10	&	&	CCONJ
ijtc-1433	177	11	farooq	farooq	PROPN
ijtc-1433	177	12	,	,	PUNCT
ijtc-1433	177	13	m.	m.	NOUN
ijtc-1433	177	14	(	(	PUNCT
ijtc-1433	177	15	2022	2022	NUM
ijtc-1433	177	16	)	)	PUNCT
ijtc-1433	177	17	.	.	PUNCT
ijtc-1433	178	1	corporate	corporate	ADJ
ijtc-1433	178	2	taxation	taxation	NOUN
ijtc-1433	178	3	and	and	CCONJ
ijtc-1433	178	4	firm	firm	ADJ
ijtc-1433	178	5	-	-	PUNCT
ijtc-1433	178	6	specific	specific	ADJ
ijtc-1433	178	7	determinants	determinant	NOUN
ijtc-1433	178	8	of	of	ADP
ijtc-1433	178	9	capital	capital	NOUN
ijtc-1433	178	10	structure	structure	NOUN
ijtc-1433	178	11	:	:	PUNCT
ijtc-1433	178	12	evidence	evidence	NOUN
ijtc-1433	178	13	from	from	ADP
ijtc-1433	178	14	the	the	DET
ijtc-1433	178	15	uk	uk	PROPN
ijtc-1433	178	16	and	and	CCONJ
ijtc-1433	178	17	us	we	PRON
ijtc-1433	178	18	multinational	multinational	ADJ
ijtc-1433	178	19	firms	firm	NOUN
ijtc-1433	178	20	.	.	PUNCT
ijtc-1433	179	1	journal	journal	NOUN
ijtc-1433	179	2	of	of	ADP
ijtc-1433	179	3	risk	risk	NOUN
ijtc-1433	179	4	and	and	CCONJ
ijtc-1433	179	5	financial	financial	ADJ
ijtc-1433	179	6	management	management	NOUN
ijtc-1433	179	7	,	,	PUNCT
ijtc-1433	179	8	15(2	15(2	NUM
ijtc-1433	179	9	)	)	PUNCT
ijtc-1433	179	10	,	,	PUNCT
ijtc-1433	179	11	55	55	NUM
ijtc-1433	179	12	.	.	PUNCT
ijtc-1433	180	1	aydoğmuş	aydoğmuş	PROPN
ijtc-1433	180	2	,	,	PUNCT
ijtc-1433	180	3	m.	m.	NOUN
ijtc-1433	180	4	,	,	PUNCT
ijtc-1433	180	5	&	&	CCONJ
ijtc-1433	180	6	gülay	gülay	PROPN
ijtc-1433	180	7	,	,	PUNCT
ijtc-1433	180	8	g.	g.	PROPN
ijtc-1433	180	9	(	(	PUNCT
ijtc-1433	180	10	2022	2022	NUM
ijtc-1433	180	11	)	)	PUNCT
ijtc-1433	180	12	.	.	PUNCT
ijtc-1433	181	1	impact	impact	NOUN
ijtc-1433	181	2	of	of	ADP
ijtc-1433	181	3	esg	esg	PROPN
ijtc-1433	181	4	performance	performance	NOUN
ijtc-1433	181	5	on	on	ADP
ijtc-1433	181	6	firm	firm	ADJ
ijtc-1433	181	7	value	value	NOUN
ijtc-1433	181	8	and	and	CCONJ
ijtc-1433	181	9	profitability	profitability	NOUN
ijtc-1433	181	10	.	.	PUNCT
ijtc-1433	182	1	bursa	bursa	PROPN
ijtc-1433	182	2	istanbul	istanbul	PROPN
ijtc-1433	182	3	review	review	PROPN
ijtc-1433	182	4	.	.	PUNCT
ijtc-1433	183	1	https://doi.org/10.1016/j.bir.2022.11.006	https://doi.org/10.1016/j.bir.2022.11.006	ADJ
ijtc-1433	183	2	blaufus	blaufus	NOUN
ijtc-1433	183	3	,	,	PUNCT
ijtc-1433	183	4	k.	k.	PROPN
ijtc-1433	183	5	,	,	PUNCT
ijtc-1433	183	6	reineke	reineke	ADJ
ijtc-1433	183	7	,	,	PUNCT
ijtc-1433	183	8	j.	j.	PROPN
ijtc-1433	183	9	,	,	PUNCT
ijtc-1433	183	10	&	&	CCONJ
ijtc-1433	183	11	trenn	trenn	PROPN
ijtc-1433	183	12	,	,	PUNCT
ijtc-1433	183	13	i.	i.	PROPN
ijtc-1433	183	14	(	(	PUNCT
ijtc-1433	183	15	2023	2023	NUM
ijtc-1433	183	16	)	)	PUNCT
ijtc-1433	183	17	.	.	PUNCT
ijtc-1433	184	1	perceived	perceive	VERB
ijtc-1433	184	2	tax	tax	NOUN
ijtc-1433	184	3	audit	audit	NOUN
ijtc-1433	184	4	aggressiveness	aggressiveness	NOUN
ijtc-1433	184	5	,	,	PUNCT
ijtc-1433	184	6	tax	tax	NOUN
ijtc-1433	184	7	control	control	NOUN
ijtc-1433	184	8	frameworks	framework	NOUN
ijtc-1433	184	9	and	and	CCONJ
ijtc-1433	184	10	tax	tax	NOUN
ijtc-1433	184	11	planning	planning	NOUN
ijtc-1433	184	12	:	:	PUNCT
ijtc-1433	184	13	an	an	DET
ijtc-1433	184	14	empirical	empirical	ADJ
ijtc-1433	184	15	analysis	analysis	NOUN
ijtc-1433	184	16	.	.	PUNCT
ijtc-1433	185	1	journal	journal	PROPN
ijtc-1433	185	2	of	of	ADP
ijtc-1433	185	3	business	business	NOUN
ijtc-1433	185	4	economics	economic	NOUN
ijtc-1433	185	5	,	,	PUNCT
ijtc-1433	185	6	93(3	93(3	NUM
ijtc-1433	185	7	)	)	PUNCT
ijtc-1433	185	8	,	,	PUNCT
ijtc-1433	185	9	509	509	NUM
ijtc-1433	185	10	–	–	PUNCT
ijtc-1433	185	11	557	557	NUM
ijtc-1433	185	12	.	.	PUNCT
ijtc-1433	186	1	bosua	bosua	PROPN
ijtc-1433	186	2	,	,	PUNCT
ijtc-1433	186	3	r.	r.	PROPN
ijtc-1433	186	4	,	,	PUNCT
ijtc-1433	186	5	&	&	CCONJ
ijtc-1433	186	6	evans	evans	PROPN
ijtc-1433	186	7	,	,	PUNCT
ijtc-1433	186	8	n.	n.	PROPN
ijtc-1433	186	9	(	(	PUNCT
ijtc-1433	186	10	2024	2024	NUM
ijtc-1433	186	11	)	)	PUNCT
ijtc-1433	186	12	.	.	PUNCT
ijtc-1433	187	1	going	go	VERB
ijtc-1433	187	2	digital	digital	ADJ
ijtc-1433	187	3	:	:	PUNCT
ijtc-1433	187	4	developing	develop	VERB
ijtc-1433	187	5	social	social	ADJ
ijtc-1433	187	6	capital	capital	NOUN
ijtc-1433	187	7	through	through	ADP
ijtc-1433	187	8	online	online	ADJ
ijtc-1433	187	9	social	social	ADJ
ijtc-1433	187	10	networks	network	NOUN
ijtc-1433	187	11	in	in	ADP
ijtc-1433	187	12	regional	regional	ADJ
ijtc-1433	187	13	smes	sme	NOUN
ijtc-1433	187	14	—	—	PUNCT
ijtc-1433	187	15	an	an	DET
ijtc-1433	187	16	australian	australian	ADJ
ijtc-1433	187	17	study	study	NOUN
ijtc-1433	187	18	.	.	PUNCT
ijtc-1433	188	1	knowledge	knowledge	NOUN
ijtc-1433	188	2	and	and	CCONJ
ijtc-1433	188	3	process	process	NOUN
ijtc-1433	188	4	management	management	NOUN
ijtc-1433	188	5	,	,	PUNCT
ijtc-1433	188	6	31(1	31(1	NUM
ijtc-1433	188	7	)	)	PUNCT
ijtc-1433	188	8	,	,	PUNCT
ijtc-1433	188	9	69	69	NUM
ijtc-1433	188	10	–	–	SYM
ijtc-1433	188	11	80	80	NUM
ijtc-1433	188	12	.	.	PUNCT
ijtc-1433	189	1	https://doi.org/10.1002/kpm.1765	https://doi.org/10.1002/kpm.1765	PROPN
ijtc-1433	189	2	chiadmi	chiadmi	ADJ
ijtc-1433	189	3	,	,	PUNCT
ijtc-1433	189	4	m.	m.	NOUN
ijtc-1433	189	5	s.	s.	PROPN
ijtc-1433	189	6	(	(	PUNCT
ijtc-1433	189	7	2021	2021	NUM
ijtc-1433	189	8	)	)	PUNCT
ijtc-1433	189	9	.	.	PUNCT
ijtc-1433	190	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1433	190	2	and	and	CCONJ
ijtc-1433	190	3	financial	financial	ADJ
ijtc-1433	190	4	contagion	contagion	NOUN
ijtc-1433	190	5	:	:	PUNCT
ijtc-1433	190	6	evidence	evidence	NOUN
ijtc-1433	190	7	from	from	ADP
ijtc-1433	190	8	some	some	DET
ijtc-1433	190	9	islamic	islamic	ADJ
ijtc-1433	190	10	stock	stock	NOUN
ijtc-1433	190	11	indexes	index	NOUN
ijtc-1433	190	12	.	.	PUNCT
ijtc-1433	191	1	academy	academy	NOUN
ijtc-1433	191	2	of	of	ADP
ijtc-1433	191	3	accounting	accounting	PROPN
ijtc-1433	191	4	and	and	CCONJ
ijtc-1433	191	5	financial	financial	ADJ
ijtc-1433	191	6	studies	study	NOUN
ijtc-1433	191	7	journal	journal	NOUN
ijtc-1433	191	8	,	,	PUNCT
ijtc-1433	191	9	25(1	25(1	NUM
ijtc-1433	191	10	)	)	PUNCT
ijtc-1433	191	11	,	,	PUNCT
ijtc-1433	191	12	1–14	1–14	PROPN
ijtc-1433	191	13	.	.	PUNCT
ijtc-1433	191	14	elvira	elvira	PROPN
ijtc-1433	191	15	,	,	PUNCT
ijtc-1433	191	16	b.	b.	PROPN
ijtc-1433	191	17	(	(	PUNCT
ijtc-1433	191	18	2021	2021	NUM
ijtc-1433	191	19	)	)	PUNCT
ijtc-1433	191	20	.	.	PUNCT
ijtc-1433	192	1	pengaruh	pengaruh	NOUN
ijtc-1433	192	2	profitabilitas	profitabilita	VERB
ijtc-1433	192	3	dan	dan	PROPN
ijtc-1433	192	4	pertumbuhan	pertumbuhan	PROPN
ijtc-1433	192	5	penjualan	penjualan	PROPN
ijtc-1433	192	6	terhadap	terhadap	PROPN
ijtc-1433	192	7	penghindaran	penghindaran	VERB
ijtc-1433	192	8	pajak	pajak	PROPN
ijtc-1433	192	9	pada	pada	PROPN
ijtc-1433	192	10	perusahaan	perusahaan	PROPN
ijtc-1433	192	11	food	food	PROPN
ijtc-1433	192	12	and	and	CCONJ
ijtc-1433	192	13	beverage	beverage	NOUN
ijtc-1433	192	14	yang	yang	PROPN
ijtc-1433	192	15	terdaftar	terdaftar	PROPN
ijtc-1433	192	16	di	di	PROPN
ijtc-1433	192	17	bursa	bursa	PROPN
ijtc-1433	192	18	efek	efek	NOUN
ijtc-1433	192	19	indonesia	indonesia	PROPN
ijtc-1433	192	20	periode	periode	PROPN
ijtc-1433	192	21	2015	2015	NUM
ijtc-1433	192	22	-	-	SYM
ijtc-1433	192	23	2019	2019	NUM
ijtc-1433	192	24	.	.	PUNCT
ijtc-1433	193	1	medan	medan	PROPN
ijtc-1433	193	2	area	area	PROPN
ijtc-1433	193	3	university	university	PROPN
ijtc-1433	193	4	.	.	PUNCT
ijtc-1433	194	1	faisal	faisal	PROPN
ijtc-1433	194	2	,	,	PUNCT
ijtc-1433	194	3	m.	m.	NOUN
ijtc-1433	194	4	,	,	PUNCT
ijtc-1433	194	5	utama	utama	PROPN
ijtc-1433	194	6	,	,	PUNCT
ijtc-1433	194	7	s.	s.	PROPN
ijtc-1433	194	8	,	,	PUNCT
ijtc-1433	194	9	sari	sari	PROPN
ijtc-1433	194	10	,	,	PUNCT
ijtc-1433	194	11	d.	d.	PROPN
ijtc-1433	194	12	,	,	PUNCT
ijtc-1433	194	13	&	&	CCONJ
ijtc-1433	194	14	rosid	rosid	PROPN
ijtc-1433	194	15	,	,	PUNCT
ijtc-1433	194	16	a.	a.	NOUN
ijtc-1433	194	17	(	(	PUNCT
ijtc-1433	194	18	2023	2023	NUM
ijtc-1433	194	19	)	)	PUNCT
ijtc-1433	194	20	.	.	PUNCT
ijtc-1433	195	1	languages	language	NOUN
ijtc-1433	195	2	and	and	CCONJ
ijtc-1433	195	3	conforming	conform	VERB
ijtc-1433	195	4	tax	tax	NOUN
ijtc-1433	195	5	avoidance	avoidance	NOUN
ijtc-1433	195	6	:	:	PUNCT
ijtc-1433	195	7	the	the	DET
ijtc-1433	195	8	roles	role	NOUN
ijtc-1433	195	9	of	of	ADP
ijtc-1433	195	10	corruption	corruption	NOUN
ijtc-1433	195	11	and	and	CCONJ
ijtc-1433	195	12	public	public	ADJ
ijtc-1433	195	13	governance	governance	NOUN
ijtc-1433	195	14	.	.	PUNCT
ijtc-1433	196	1	cogent	cogent	NOUN
ijtc-1433	196	2	business	business	PROPN
ijtc-1433	196	3	&	&	CCONJ
ijtc-1433	196	4	management	management	PROPN
ijtc-1433	196	5	,	,	PUNCT
ijtc-1433	196	6	10(3	10(3	NUM
ijtc-1433	196	7	)	)	PUNCT
ijtc-1433	196	8	,	,	PUNCT
ijtc-1433	196	9	2254017	2254017	NUM
ijtc-1433	196	10	.	.	PUNCT
ijtc-1433	197	1	firdaus	firdaus	PROPN
ijtc-1433	197	2	,	,	PUNCT
ijtc-1433	197	3	m.	m.	NOUN
ijtc-1433	197	4	(	(	PUNCT
ijtc-1433	197	5	2020	2020	NUM
ijtc-1433	197	6	)	)	PUNCT
ijtc-1433	197	7	.	.	PUNCT
ijtc-1433	198	1	aplikasi	aplikasi	PROPN
ijtc-1433	198	2	ekonometrika	ekonometrika	PROPN
ijtc-1433	198	3	dengan	dengan	PROPN
ijtc-1433	198	4	e	e	PROPN
ijtc-1433	198	5	-	-	NOUN
ijtc-1433	198	6	views	view	NOUN
ijtc-1433	198	7	,	,	PUNCT
ijtc-1433	198	8	stata	stata	PROPN
ijtc-1433	198	9	,	,	PUNCT
ijtc-1433	198	10	dan	dan	PROPN
ijtc-1433	198	11	r	r	PROPN
ijtc-1433	198	12	(	(	PUNCT
ijtc-1433	198	13	elviana	elviana	PROPN
ijtc-1433	198	14	,	,	PUNCT
ijtc-1433	198	15	ed	ed	NOUN
ijtc-1433	198	16	.	.	PUNCT
ijtc-1433	198	17	;	;	PUNCT
ijtc-1433	198	18	1st	1st	ADJ
ijtc-1433	198	19	ed	ed	NOUN
ijtc-1433	198	20	.	.	PUNCT
ijtc-1433	198	21	)	)	PUNCT
ijtc-1433	198	22	.	.	PUNCT
ijtc-1433	199	1	ipb	ipb	PROPN
ijtc-1433	199	2	press	press	PROPN
ijtc-1433	199	3	.	.	PUNCT
ijtc-1433	200	1	firdaus	firdaus	PROPN
ijtc-1433	200	2	,	,	PUNCT
ijtc-1433	200	3	m.	m.	NOUN
ijtc-1433	200	4	,	,	PUNCT
ijtc-1433	200	5	harmini	harmini	PROPN
ijtc-1433	200	6	,	,	PUNCT
ijtc-1433	200	7	h.	h.	PROPN
ijtc-1433	200	8	,	,	PUNCT
ijtc-1433	200	9	&	&	CCONJ
ijtc-1433	200	10	ma	ma	PROPN
ijtc-1433	200	11	,	,	PUNCT
ijtc-1433	200	12	f.	f.	PROPN
ijtc-1433	200	13	(	(	PUNCT
ijtc-1433	200	14	2013	2013	NUM
ijtc-1433	200	15	)	)	PUNCT
ijtc-1433	200	16	.	.	PUNCT
ijtc-1433	201	1	aplikasi	aplikasi	PROPN
ijtc-1433	201	2	metode	metode	PROPN
ijtc-1433	201	3	kuantitatif	kuantitatif	PROPN
ijtc-1433	201	4	(	(	PUNCT
ijtc-1433	201	5	p.	p.	PROPN
ijtc-1433	201	6	komalasari	komalasari	PROPN
ijtc-1433	201	7	,	,	PUNCT
ijtc-1433	201	8	ed	ed	NOUN
ijtc-1433	201	9	.	.	PUNCT
ijtc-1433	201	10	;	;	PUNCT
ijtc-1433	201	11	2nd	2nd	ADJ
ijtc-1433	201	12	ed	ed	NOUN
ijtc-1433	201	13	.	.	PUNCT
ijtc-1433	201	14	)	)	PUNCT
ijtc-1433	201	15	.	.	PUNCT
ijtc-1433	202	1	ipb	ipb	PROPN
ijtc-1433	202	2	press	press	PROPN
ijtc-1433	202	3	.	.	PUNCT
ijtc-1433	203	1	gavious	gavious	ADJ
ijtc-1433	203	2	,	,	PUNCT
ijtc-1433	203	3	i.	i.	NOUN
ijtc-1433	203	4	,	,	PUNCT
ijtc-1433	203	5	livne	livne	NOUN
ijtc-1433	203	6	,	,	PUNCT
ijtc-1433	203	7	g.	g.	PROPN
ijtc-1433	203	8	,	,	PUNCT
ijtc-1433	203	9	&	&	CCONJ
ijtc-1433	203	10	chen	chen	PROPN
ijtc-1433	203	11	,	,	PUNCT
ijtc-1433	203	12	e.	e.	PROPN
ijtc-1433	203	13	(	(	PUNCT
ijtc-1433	203	14	2022	2022	NUM
ijtc-1433	203	15	)	)	PUNCT
ijtc-1433	203	16	.	.	PUNCT
ijtc-1433	204	1	does	do	AUX
ijtc-1433	204	2	tax	tax	NOUN
ijtc-1433	204	3	avoidance	avoidance	NOUN
ijtc-1433	204	4	increase	increase	NOUN
ijtc-1433	204	5	or	or	CCONJ
ijtc-1433	204	6	decrease	decrease	VERB
ijtc-1433	204	7	when	when	SCONJ
ijtc-1433	204	8	tax	tax	NOUN
ijtc-1433	204	9	enforcement	enforcement	NOUN
ijtc-1433	204	10	is	be	AUX
ijtc-1433	204	11	stronger	strong	ADJ
ijtc-1433	204	12	?	?	PUNCT
ijtc-1433	205	1	evidence	evidence	NOUN
ijtc-1433	205	2	using	use	VERB
ijtc-1433	205	3	csr	csr	NOUN
ijtc-1433	205	4	heterogeneity	heterogeneity	PROPN
ijtc-1433	205	5	perspective	perspective	NOUN
ijtc-1433	205	6	.	.	PUNCT
ijtc-1433	206	1	international	international	ADJ
ijtc-1433	206	2	review	review	NOUN
ijtc-1433	206	3	of	of	ADP
ijtc-1433	206	4	financial	financial	ADJ
ijtc-1433	206	5	analysis	analysis	NOUN
ijtc-1433	206	6	,	,	PUNCT
ijtc-1433	206	7	84	84	NUM
ijtc-1433	206	8	,	,	PUNCT
ijtc-1433	206	9	102325	102325	NUM
ijtc-1433	206	10	.	.	PUNCT
ijtc-1433	207	1	girasa	girasa	PROPN
ijtc-1433	207	2	,	,	PUNCT
ijtc-1433	207	3	r.	r.	PROPN
ijtc-1433	207	4	(	(	PUNCT
ijtc-1433	207	5	2022	2022	NUM
ijtc-1433	207	6	)	)	PUNCT
ijtc-1433	207	7	.	.	PUNCT
ijtc-1433	208	1	federal	federal	ADJ
ijtc-1433	208	2	regulation	regulation	NOUN
ijtc-1433	208	3	of	of	ADP
ijtc-1433	208	4	virtual	virtual	ADJ
ijtc-1433	208	5	currencies	currency	NOUN
ijtc-1433	208	6	.	.	PUNCT
ijtc-1433	209	1	in	in	ADP
ijtc-1433	209	2	regulation	regulation	NOUN
ijtc-1433	209	3	of	of	ADP
ijtc-1433	209	4	cryptocurrencies	cryptocurrencie	NOUN
ijtc-1433	209	5	and	and	CCONJ
ijtc-1433	209	6	blockchain	blockchain	PROPN
ijtc-1433	209	7	technologies	technology	NOUN
ijtc-1433	209	8	:	:	PUNCT
ijtc-1433	209	9	national	national	ADJ
ijtc-1433	209	10	and	and	CCONJ
ijtc-1433	209	11	international	international	ADJ
ijtc-1433	209	12	perspectives	perspective	NOUN
ijtc-1433	209	13	(	(	PUNCT
ijtc-1433	209	14	pp	pp	ADJ
ijtc-1433	209	15	.	.	PUNCT
ijtc-1433	209	16	81–146	81–146	NUM
ijtc-1433	209	17	)	)	PUNCT
ijtc-1433	209	18	.	.	PUNCT
ijtc-1433	209	19	springer	springer	NOUN
ijtc-1433	209	20	.	.	PUNCT
ijtc-1433	210	1	gujarati	gujarati	PROPN
ijtc-1433	210	2	,	,	PUNCT
ijtc-1433	210	3	d.	d.	PROPN
ijtc-1433	210	4	,	,	PUNCT
ijtc-1433	210	5	&	&	CCONJ
ijtc-1433	210	6	dawn	dawn	PROPN
ijtc-1433	210	7	,	,	PUNCT
ijtc-1433	210	8	c.	c.	PROPN
ijtc-1433	210	9	(	(	PUNCT
ijtc-1433	210	10	2013	2013	NUM
ijtc-1433	210	11	)	)	PUNCT
ijtc-1433	210	12	.	.	PUNCT
ijtc-1433	211	1	dasar	dasar	VERB
ijtc-1433	211	2	-	-	PUNCT
ijtc-1433	211	3	dasar	dasar	VERB
ijtc-1433	211	4	ekonometrika	ekonometrika	NOUN
ijtc-1433	211	5	edisi	edisi	VERB
ijtc-1433	211	6	5	5	NUM
ijtc-1433	211	7	buku	buku	NOUN
ijtc-1433	211	8	2	2	NUM
ijtc-1433	211	9	(	(	PUNCT
ijtc-1433	211	10	terjemahan	terjemahan	NOUN
ijtc-1433	211	11	raden	raden	VERB
ijtc-1433	211	12	carlos	carlos	PROPN
ijtc-1433	211	13	mangunsong	mangunsong	PROPN
ijtc-1433	211	14	)	)	PUNCT
ijtc-1433	211	15	.	.	PUNCT
ijtc-1433	212	1	salemba	salemba	PROPN
ijtc-1433	212	2	empat	empat	PROPN
ijtc-1433	212	3	.	.	PUNCT
ijtc-1433	213	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1433	213	2	dynamics	dynamic	NOUN
ijtc-1433	213	3	of	of	ADP
ijtc-1433	213	4	tax	tax	NOUN
ijtc-1433	213	5	avoidance	avoidance	NOUN
ijtc-1433	213	6	in	in	ADP
ijtc-1433	213	7	the	the	DET
ijtc-1433	213	8	construction	construction	NOUN
ijtc-1433	213	9	sector	sector	NOUN
ijtc-1433	213	10	:	:	PUNCT
ijtc-1433	213	11	the	the	DET
ijtc-1433	213	12	role	role	NOUN
ijtc-1433	213	13	of	of	ADP
ijtc-1433	213	14	profitability	profitability	NOUN
ijtc-1433	213	15	,	,	PUNCT
ijtc-1433	213	16	capital	capital	NOUN
ijtc-1433	213	17	intensity	intensity	NOUN
ijtc-1433	213	18	,	,	PUNCT
ijtc-1433	213	19	and	and	CCONJ
ijtc-1433	213	20	sales	sale	NOUN
ijtc-1433	213	21	growth	growth	NOUN
ijtc-1433	213	22	ekawarti	ekawarti	NOUN
ijtc-1433	213	23	,	,	PUNCT
ijtc-1433	213	24	widyastuti	widyastuti	NOUN
ijtc-1433	213	25	,	,	PUNCT
ijtc-1433	213	26	alfiana	alfiana	PUNCT
ijtc-1433	213	27	and	and	CCONJ
ijtc-1433	213	28	summagat	summagat	VERB
ijtc-1433	213	29	10	10	NUM
ijtc-1433	213	30	|	|	ADV
ijtc-1433	213	31	ilomata	ilomata	PROPN
ijtc-1433	213	32	international	international	ADJ
ijtc-1433	213	33	journal	journal	NOUN
ijtc-1433	213	34	of	of	ADP
ijtc-1433	213	35	tax	tax	PROPN
ijtc-1433	213	36	&	&	CCONJ
ijtc-1433	213	37	accounting	accounting	PROPN
ijtc-1433	213	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1433	213	39	hofmann	hofmann	PROPN
ijtc-1433	213	40	,	,	PUNCT
ijtc-1433	213	41	b.	b.	PROPN
ijtc-1433	213	42	,	,	PUNCT
ijtc-1433	213	43	patel	patel	PROPN
ijtc-1433	213	44	,	,	PUNCT
ijtc-1433	213	45	n.	n.	NOUN
ijtc-1433	213	46	,	,	PUNCT
ijtc-1433	213	47	&	&	CCONJ
ijtc-1433	213	48	wu	wu	PROPN
ijtc-1433	213	49	,	,	PUNCT
ijtc-1433	213	50	s.	s.	PROPN
ijtc-1433	213	51	p.	p.	PROPN
ijtc-1433	213	52	y.	y.	PROPN
ijtc-1433	213	53	(	(	PUNCT
ijtc-1433	213	54	2022	2022	NUM
ijtc-1433	213	55	)	)	PUNCT
ijtc-1433	213	56	.	.	PUNCT
ijtc-1433	214	1	original	original	ADJ
ijtc-1433	214	2	sin	sin	NOUN
ijtc-1433	214	3	redux	redux	PROPN
ijtc-1433	214	4	:	:	PUNCT
ijtc-1433	214	5	a	a	DET
ijtc-1433	214	6	model	model	NOUN
ijtc-1433	214	7	-	-	PUNCT
ijtc-1433	214	8	based	base	VERB
ijtc-1433	214	9	evaluation	evaluation	NOUN
ijtc-1433	214	10	.	.	PUNCT
ijtc-1433	215	1	bank	bank	PROPN
ijtc-1433	215	2	for	for	ADP
ijtc-1433	215	3	international	international	ADJ
ijtc-1433	215	4	settlements	settlement	NOUN
ijtc-1433	215	5	,	,	PUNCT
ijtc-1433	215	6	monetary	monetary	ADJ
ijtc-1433	215	7	and	and	CCONJ
ijtc-1433	215	8	economic	economic	ADJ
ijtc-1433	215	9	department	department	NOUN
ijtc-1433	215	10	.	.	PUNCT
ijtc-1433	216	1	hossain	hossain	PROPN
ijtc-1433	216	2	,	,	PUNCT
ijtc-1433	216	3	m.	m.	PROPN
ijtc-1433	216	4	s.	s.	PROPN
ijtc-1433	216	5	,	,	PUNCT
ijtc-1433	216	6	ali	ali	PROPN
ijtc-1433	216	7	,	,	PUNCT
ijtc-1433	216	8	m.	m.	PROPN
ijtc-1433	216	9	s.	s.	PROPN
ijtc-1433	216	10	,	,	PUNCT
ijtc-1433	216	11	ling	ling	PROPN
ijtc-1433	216	12	,	,	PUNCT
ijtc-1433	216	13	c.	c.	PROPN
ijtc-1433	216	14	c.	c.	PROPN
ijtc-1433	216	15	,	,	PUNCT
ijtc-1433	216	16	&	&	CCONJ
ijtc-1433	216	17	fung	fung	PROPN
ijtc-1433	216	18	,	,	PUNCT
ijtc-1433	216	19	c.	c.	PROPN
ijtc-1433	216	20	y.	y.	PROPN
ijtc-1433	216	21	(	(	PUNCT
ijtc-1433	216	22	2024	2024	NUM
ijtc-1433	216	23	)	)	PUNCT
ijtc-1433	216	24	.	.	PUNCT
ijtc-1433	217	1	tax	tax	NOUN
ijtc-1433	217	2	avoidance	avoidance	NOUN
ijtc-1433	217	3	and	and	CCONJ
ijtc-1433	217	4	tax	tax	NOUN
ijtc-1433	217	5	evasion	evasion	NOUN
ijtc-1433	217	6	:	:	PUNCT
ijtc-1433	217	7	current	current	ADJ
ijtc-1433	217	8	insights	insight	NOUN
ijtc-1433	217	9	and	and	CCONJ
ijtc-1433	217	10	future	future	ADJ
ijtc-1433	217	11	research	research	NOUN
ijtc-1433	217	12	directions	direction	NOUN
ijtc-1433	217	13	from	from	ADP
ijtc-1433	217	14	an	an	DET
ijtc-1433	217	15	emerging	emerge	VERB
ijtc-1433	217	16	economy	economy	NOUN
ijtc-1433	217	17	.	.	PUNCT
ijtc-1433	218	1	asian	asian	ADJ
ijtc-1433	218	2	journal	journal	PROPN
ijtc-1433	218	3	of	of	ADP
ijtc-1433	218	4	accounting	accounting	NOUN
ijtc-1433	218	5	research	research	NOUN
ijtc-1433	218	6	,	,	PUNCT
ijtc-1433	218	7	9(3	9(3	NUM
ijtc-1433	218	8	)	)	PUNCT
ijtc-1433	218	9	,	,	PUNCT
ijtc-1433	218	10	275–292	275–292	NUM
ijtc-1433	218	11	.	.	PUNCT
ijtc-1433	219	1	huang	huang	PROPN
ijtc-1433	219	2	,	,	PUNCT
ijtc-1433	219	3	c.-c	c.-c	PROPN
ijtc-1433	219	4	.	.	PUNCT
ijtc-1433	219	5	,	,	PUNCT
ijtc-1433	219	6	&	&	CCONJ
ijtc-1433	219	7	huang	huang	PROPN
ijtc-1433	219	8	,	,	PUNCT
ijtc-1433	219	9	s.-m	s.-m	PROPN
ijtc-1433	219	10	.	.	PUNCT
ijtc-1433	220	1	(	(	PUNCT
ijtc-1433	220	2	2020	2020	NUM
ijtc-1433	220	3	)	)	PUNCT
ijtc-1433	220	4	.	.	PUNCT
ijtc-1433	221	1	external	external	ADJ
ijtc-1433	221	2	and	and	CCONJ
ijtc-1433	221	3	internal	internal	ADJ
ijtc-1433	221	4	capabilities	capability	NOUN
ijtc-1433	221	5	and	and	CCONJ
ijtc-1433	221	6	organizational	organizational	ADJ
ijtc-1433	221	7	performance	performance	NOUN
ijtc-1433	221	8	:	:	PUNCT
ijtc-1433	221	9	does	do	VERB
ijtc-1433	221	10	intellectual	intellectual	ADJ
ijtc-1433	221	11	capital	capital	NOUN
ijtc-1433	221	12	matter	matter	NOUN
ijtc-1433	221	13	?	?	PUNCT
ijtc-1433	222	1	asia	asia	PROPN
ijtc-1433	222	2	pacific	pacific	PROPN
ijtc-1433	222	3	management	management	PROPN
ijtc-1433	222	4	review	review	PROPN
ijtc-1433	222	5	,	,	PUNCT
ijtc-1433	222	6	25(2	25(2	NUM
ijtc-1433	222	7	)	)	PUNCT
ijtc-1433	222	8	,	,	PUNCT
ijtc-1433	222	9	111–120	111–120	NUM
ijtc-1433	222	10	.	.	PUNCT
ijtc-1433	223	1	https://doi.org/10.1016/j.apmrv.2019.12.001	https://doi.org/10.1016/j.apmrv.2019.12.001	ADJ
ijtc-1433	223	2	matute	matute	NOUN
ijtc-1433	223	3	,	,	PUNCT
ijtc-1433	223	4	j.	j.	PROPN
ijtc-1433	223	5	,	,	PUNCT
ijtc-1433	223	6	sánchez	sánchez	NOUN
ijtc-1433	223	7	-	-	PUNCT
ijtc-1433	223	8	torelló	torelló	NOUN
ijtc-1433	223	9	,	,	PUNCT
ijtc-1433	223	10	j.	j.	PROPN
ijtc-1433	223	11	l.	l.	PROPN
ijtc-1433	223	12	,	,	PUNCT
ijtc-1433	223	13	&	&	CCONJ
ijtc-1433	223	14	palau	palau	PROPN
ijtc-1433	223	15	-	-	PUNCT
ijtc-1433	223	16	saumell	saumell	PROPN
ijtc-1433	223	17	,	,	PUNCT
ijtc-1433	223	18	r.	r.	PROPN
ijtc-1433	223	19	(	(	PUNCT
ijtc-1433	223	20	2021	2021	NUM
ijtc-1433	223	21	)	)	PUNCT
ijtc-1433	223	22	.	.	PUNCT
ijtc-1433	224	1	the	the	DET
ijtc-1433	224	2	influence	influence	NOUN
ijtc-1433	224	3	of	of	ADP
ijtc-1433	224	4	organizations	organization	NOUN
ijtc-1433	224	5	’	'	PUNCT
ijtc-1433	224	6	tax	tax	NOUN
ijtc-1433	224	7	avoidance	avoidance	NOUN
ijtc-1433	224	8	practices	practice	NOUN
ijtc-1433	224	9	on	on	ADP
ijtc-1433	224	10	consumers	consumer	NOUN
ijtc-1433	224	11	’	'	PUNCT
ijtc-1433	224	12	behavior	behavior	NOUN
ijtc-1433	224	13	:	:	PUNCT
ijtc-1433	224	14	the	the	DET
ijtc-1433	224	15	role	role	NOUN
ijtc-1433	224	16	of	of	ADP
ijtc-1433	224	17	moral	moral	ADJ
ijtc-1433	224	18	reasoning	reasoning	NOUN
ijtc-1433	224	19	strategies	strategy	NOUN
ijtc-1433	224	20	,	,	PUNCT
ijtc-1433	224	21	political	political	ADJ
ijtc-1433	224	22	ideology	ideology	NOUN
ijtc-1433	224	23	,	,	PUNCT
ijtc-1433	224	24	and	and	CCONJ
ijtc-1433	224	25	brand	brand	NOUN
ijtc-1433	224	26	identification	identification	NOUN
ijtc-1433	224	27	.	.	PUNCT
ijtc-1433	225	1	journal	journal	NOUN
ijtc-1433	225	2	of	of	ADP
ijtc-1433	225	3	business	business	NOUN
ijtc-1433	225	4	ethics	ethic	NOUN
ijtc-1433	225	5	,	,	PUNCT
ijtc-1433	225	6	174(2	174(2	NUM
ijtc-1433	225	7	)	)	PUNCT
ijtc-1433	225	8	,	,	PUNCT
ijtc-1433	225	9	369–386	369–386	NUM
ijtc-1433	225	10	.	.	PUNCT
ijtc-1433	226	1	m.firdaus	m.firdaus	NOUN
ijtc-1433	226	2	.	.	PUNCT
ijtc-1433	227	1	(	(	PUNCT
ijtc-1433	227	2	2020	2020	NUM
ijtc-1433	227	3	)	)	PUNCT
ijtc-1433	227	4	.	.	PUNCT
ijtc-1433	228	1	aplikasi	aplikasi	PROPN
ijtc-1433	228	2	ekonometrika	ekonometrika	PROPN
ijtc-1433	228	3	dengan	dengan	PROPN
ijtc-1433	228	4	e	e	PROPN
ijtc-1433	228	5	-	-	NOUN
ijtc-1433	228	6	views	view	NOUN
ijtc-1433	228	7	,	,	PUNCT
ijtc-1433	228	8	stata	stata	PROPN
ijtc-1433	228	9	,	,	PUNCT
ijtc-1433	228	10	dan	dan	PROPN
ijtc-1433	228	11	r	r	PROPN
ijtc-1433	228	12	(	(	PUNCT
ijtc-1433	228	13	elviana	elviana	PROPN
ijtc-1433	228	14	,	,	PUNCT
ijtc-1433	228	15	ed	ed	NOUN
ijtc-1433	228	16	.	.	PUNCT
ijtc-1433	228	17	;	;	PUNCT
ijtc-1433	228	18	1st	1st	ADJ
ijtc-1433	228	19	ed	ed	NOUN
ijtc-1433	228	20	.	.	PUNCT
ijtc-1433	228	21	)	)	PUNCT
ijtc-1433	228	22	.	.	PUNCT
ijtc-1433	229	1	ipb	ipb	PROPN
ijtc-1433	229	2	press	press	PROPN
ijtc-1433	229	3	.	.	PUNCT
ijtc-1433	230	1	m.firdaus	m.firdaus	ADJ
ijtc-1433	230	2	,	,	PUNCT
ijtc-1433	230	3	harmini	harmini	NOUN
ijtc-1433	230	4	,	,	PUNCT
ijtc-1433	230	5	&	&	CCONJ
ijtc-1433	230	6	ma	ma	PROPN
ijtc-1433	230	7	,	,	PUNCT
ijtc-1433	230	8	f.	f.	PROPN
ijtc-1433	230	9	(	(	PUNCT
ijtc-1433	230	10	2013	2013	NUM
ijtc-1433	230	11	)	)	PUNCT
ijtc-1433	230	12	.	.	PUNCT
ijtc-1433	231	1	aplikasi	aplikasi	PROPN
ijtc-1433	231	2	metode	metode	PROPN
ijtc-1433	231	3	kuantitatif	kuantitatif	PROPN
ijtc-1433	231	4	(	(	PUNCT
ijtc-1433	231	5	p.	p.	PROPN
ijtc-1433	231	6	komalasari	komalasari	PROPN
ijtc-1433	231	7	,	,	PUNCT
ijtc-1433	231	8	ed	ed	NOUN
ijtc-1433	231	9	.	.	PUNCT
ijtc-1433	231	10	;	;	PUNCT
ijtc-1433	231	11	2nd	2nd	ADJ
ijtc-1433	231	12	ed	ed	NOUN
ijtc-1433	231	13	.	.	PUNCT
ijtc-1433	231	14	)	)	PUNCT
ijtc-1433	231	15	.	.	PUNCT
ijtc-1433	232	1	ipb	ipb	PROPN
ijtc-1433	232	2	press	press	PROPN
ijtc-1433	232	3	.	.	PUNCT
ijtc-1433	233	1	mokhtar	mokhtar	PROPN
ijtc-1433	233	2	,	,	PUNCT
ijtc-1433	233	3	w.	w.	PROPN
ijtc-1433	233	4	y.	y.	PROPN
ijtc-1433	233	5	,	,	PUNCT
ijtc-1433	233	6	kusumastuti	kusumastuti	PROPN
ijtc-1433	233	7	,	,	PUNCT
ijtc-1433	233	8	r.	r.	PROPN
ijtc-1433	233	9	,	,	PUNCT
ijtc-1433	233	10	&	&	CCONJ
ijtc-1433	233	11	wiralestari	wiralestari	PROPN
ijtc-1433	233	12	,	,	PUNCT
ijtc-1433	233	13	w.	w.	PROPN
ijtc-1433	233	14	(	(	PUNCT
ijtc-1433	233	15	2024	2024	NUM
ijtc-1433	233	16	)	)	PUNCT
ijtc-1433	233	17	.	.	PUNCT
ijtc-1433	234	1	influence	influence	NOUN
ijtc-1433	234	2	of	of	ADP
ijtc-1433	234	3	environmental	environmental	ADJ
ijtc-1433	234	4	social	social	ADJ
ijtc-1433	234	5	governance	governance	NOUN
ijtc-1433	234	6	(	(	PUNCT
ijtc-1433	234	7	esg	esg	PROPN
ijtc-1433	234	8	)	)	PUNCT
ijtc-1433	234	9	,	,	PUNCT
ijtc-1433	234	10	profitability	profitability	NOUN
ijtc-1433	234	11	and	and	CCONJ
ijtc-1433	234	12	capital	capital	NOUN
ijtc-1433	234	13	structure	structure	NOUN
ijtc-1433	234	14	on	on	ADP
ijtc-1433	234	15	firm	firm	ADJ
ijtc-1433	234	16	value	value	NOUN
ijtc-1433	234	17	.	.	PUNCT
ijtc-1433	235	1	international	international	ADJ
ijtc-1433	235	2	journal	journal	PROPN
ijtc-1433	235	3	of	of	ADP
ijtc-1433	235	4	multidisciplinary	multidisciplinary	ADJ
ijtc-1433	235	5	approach	approach	NOUN
ijtc-1433	235	6	research	research	NOUN
ijtc-1433	235	7	and	and	CCONJ
ijtc-1433	235	8	science	science	NOUN
ijtc-1433	235	9	,	,	PUNCT
ijtc-1433	235	10	2(03	2(03	NOUN
ijtc-1433	235	11	)	)	PUNCT
ijtc-1433	235	12	,	,	PUNCT
ijtc-1433	235	13	1277–1293	1277–1293	NUM
ijtc-1433	235	14	.	.	PUNCT
ijtc-1433	236	1	https://doi.org/10.59653/ijmars.v2i03.971	https://doi.org/10.59653/ijmars.v2i03.971	INTJ
ijtc-1433	236	2	moore	moore	PROPN
ijtc-1433	236	3	,	,	PUNCT
ijtc-1433	236	4	m.	m.	NOUN
ijtc-1433	236	5	,	,	PUNCT
ijtc-1433	236	6	&	&	CCONJ
ijtc-1433	236	7	prichard	prichard	PROPN
ijtc-1433	236	8	,	,	PUNCT
ijtc-1433	236	9	w.	w.	PROPN
ijtc-1433	236	10	(	(	PUNCT
ijtc-1433	236	11	2020	2020	NUM
ijtc-1433	236	12	)	)	PUNCT
ijtc-1433	236	13	.	.	PUNCT
ijtc-1433	237	1	how	how	SCONJ
ijtc-1433	237	2	can	can	AUX
ijtc-1433	237	3	governments	government	NOUN
ijtc-1433	237	4	of	of	ADP
ijtc-1433	237	5	low	low	ADJ
ijtc-1433	237	6	-	-	PUNCT
ijtc-1433	237	7	income	income	NOUN
ijtc-1433	237	8	countries	country	NOUN
ijtc-1433	237	9	collect	collect	VERB
ijtc-1433	237	10	more	more	ADJ
ijtc-1433	237	11	tax	tax	NOUN
ijtc-1433	237	12	revenue	revenue	NOUN
ijtc-1433	237	13	?	?	PUNCT
ijtc-1433	238	1	springer	springer	NOUN
ijtc-1433	238	2	.	.	PUNCT
ijtc-1433	239	1	paramita	paramita	PROPN
ijtc-1433	239	2	,	,	PUNCT
ijtc-1433	239	3	v.	v.	PROPN
ijtc-1433	239	4	s.	s.	PROPN
ijtc-1433	239	5	,	,	PUNCT
ijtc-1433	239	6	&	&	CCONJ
ijtc-1433	239	7	ali	ali	PROPN
ijtc-1433	239	8	,	,	PUNCT
ijtc-1433	239	9	a.	a.	NOUN
ijtc-1433	239	10	(	(	PUNCT
ijtc-1433	239	11	2023	2023	NUM
ijtc-1433	239	12	)	)	PUNCT
ijtc-1433	239	13	.	.	PUNCT
ijtc-1433	240	1	can	can	AUX
ijtc-1433	240	2	profitability	profitability	VERB
ijtc-1433	240	3	moderate	moderate	VERB
ijtc-1433	240	4	the	the	DET
ijtc-1433	240	5	impact	impact	NOUN
ijtc-1433	240	6	of	of	ADP
ijtc-1433	240	7	green	green	ADJ
ijtc-1433	240	8	investment	investment	NOUN
ijtc-1433	240	9	,	,	PUNCT
ijtc-1433	240	10	corporate	corporate	ADJ
ijtc-1433	240	11	social	social	ADJ
ijtc-1433	240	12	responsibility	responsibility	NOUN
ijtc-1433	240	13	,	,	PUNCT
ijtc-1433	240	14	and	and	CCONJ
ijtc-1433	240	15	good	good	ADJ
ijtc-1433	240	16	corporate	corporate	ADJ
ijtc-1433	240	17	governance	governance	NOUN
ijtc-1433	240	18	on	on	ADP
ijtc-1433	240	19	firm	firm	ADJ
ijtc-1433	240	20	value	value	NOUN
ijtc-1433	240	21	on	on	ADP
ijtc-1433	240	22	the	the	DET
ijtc-1433	240	23	sri	sri	PROPN
ijtc-1433	240	24	-	-	PUNCT
ijtc-1433	240	25	kehati	kehati	PROPN
ijtc-1433	240	26	index	index	NOUN
ijtc-1433	240	27	?	?	PUNCT
ijtc-1433	241	1	international	international	ADJ
ijtc-1433	241	2	journal	journal	PROPN
ijtc-1433	241	3	of	of	ADP
ijtc-1433	241	4	finance	finance	NOUN
ijtc-1433	241	5	research	research	NOUN
ijtc-1433	241	6	,	,	PUNCT
ijtc-1433	241	7	4(4	4(4	NUM
ijtc-1433	241	8	)	)	PUNCT
ijtc-1433	241	9	,	,	PUNCT
ijtc-1433	241	10	320–338	320–338	NUM
ijtc-1433	241	11	.	.	PUNCT
ijtc-1433	242	1	https://doi.org/10.47747/ijfr.v4i4.1604	https://doi.org/10.47747/ijfr.v4i4.1604	PROPN
ijtc-1433	242	2	rabbi	rabbi	PROPN
ijtc-1433	242	3	,	,	PUNCT
ijtc-1433	242	4	f.	f.	PROPN
ijtc-1433	242	5	,	,	PUNCT
ijtc-1433	242	6	&	&	CCONJ
ijtc-1433	242	7	almutairi	almutairi	PROPN
ijtc-1433	242	8	,	,	PUNCT
ijtc-1433	242	9	s.	s.	PROPN
ijtc-1433	242	10	s.	s.	PROPN
ijtc-1433	242	11	(	(	PUNCT
ijtc-1433	242	12	2021	2021	NUM
ijtc-1433	242	13	)	)	PUNCT
ijtc-1433	242	14	.	.	PUNCT
ijtc-1433	243	1	corporate	corporate	ADJ
ijtc-1433	243	2	tax	tax	NOUN
ijtc-1433	243	3	avoidance	avoidance	NOUN
ijtc-1433	243	4	practices	practice	NOUN
ijtc-1433	243	5	of	of	ADP
ijtc-1433	243	6	multinationals	multinational	NOUN
ijtc-1433	243	7	and	and	CCONJ
ijtc-1433	243	8	country	country	NOUN
ijtc-1433	243	9	responses	response	NOUN
ijtc-1433	243	10	to	to	PART
ijtc-1433	243	11	improve	improve	VERB
ijtc-1433	243	12	quality	quality	NOUN
ijtc-1433	243	13	of	of	ADP
ijtc-1433	243	14	compliance	compliance	NOUN
ijtc-1433	243	15	.	.	PUNCT
ijtc-1433	244	1	international	international	ADJ
ijtc-1433	244	2	journal	journal	NOUN
ijtc-1433	244	3	for	for	ADP
ijtc-1433	244	4	quality	quality	NOUN
ijtc-1433	244	5	research	research	NOUN
ijtc-1433	244	6	,	,	PUNCT
ijtc-1433	244	7	21–44	21–44	NUM
ijtc-1433	244	8	.	.	PUNCT
ijtc-1433	245	1	riani	riani	PROPN
ijtc-1433	245	2	,	,	PUNCT
ijtc-1433	245	3	r.	r.	PROPN
ijtc-1433	245	4	,	,	PUNCT
ijtc-1433	245	5	&	&	CCONJ
ijtc-1433	245	6	rusydiana	rusydiana	PROPN
ijtc-1433	245	7	,	,	PUNCT
ijtc-1433	245	8	a.	a.	PROPN
ijtc-1433	245	9	s.	s.	PROPN
ijtc-1433	245	10	(	(	PUNCT
ijtc-1433	245	11	2022	2022	NUM
ijtc-1433	245	12	)	)	PUNCT
ijtc-1433	245	13	.	.	PUNCT
ijtc-1433	246	1	an	an	DET
ijtc-1433	246	2	evaluation	evaluation	NOUN
ijtc-1433	246	3	of	of	ADP
ijtc-1433	246	4	scholarly	scholarly	ADJ
ijtc-1433	246	5	works	work	NOUN
ijtc-1433	246	6	of	of	ADP
ijtc-1433	246	7	tax	tax	NOUN
ijtc-1433	246	8	incentives	incentive	NOUN
ijtc-1433	246	9	in	in	ADP
ijtc-1433	246	10	indonesia	indonesia	PROPN
ijtc-1433	246	11	:	:	PUNCT
ijtc-1433	246	12	bibliometric	bibliometric	ADJ
ijtc-1433	246	13	analysis	analysis	NOUN
ijtc-1433	246	14	of	of	ADP
ijtc-1433	246	15	policy	policy	NOUN
ijtc-1433	246	16	learning	learning	NOUN
ijtc-1433	246	17	.	.	PUNCT
ijtc-1433	247	1	accounting	accounting	NOUN
ijtc-1433	247	2	and	and	CCONJ
ijtc-1433	247	3	sustainability	sustainability	NOUN
ijtc-1433	247	4	,	,	PUNCT
ijtc-1433	247	5	1(1	1(1	NUM
ijtc-1433	247	6	)	)	PUNCT
ijtc-1433	247	7	.	.	PUNCT
ijtc-1433	248	1	saeed	saeed	PROPN
ijtc-1433	248	2	,	,	PUNCT
ijtc-1433	248	3	m.	m.	NOUN
ijtc-1433	248	4	(	(	PUNCT
ijtc-1433	248	5	2023	2023	NUM
ijtc-1433	248	6	)	)	PUNCT
ijtc-1433	248	7	.	.	PUNCT
ijtc-1433	249	1	transfer	transfer	NOUN
ijtc-1433	249	2	pricing	pricing	NOUN
ijtc-1433	249	3	and	and	CCONJ
ijtc-1433	249	4	profit	profit	NOUN
ijtc-1433	249	5	shifting	shifting	NOUN
ijtc-1433	249	6	:	:	PUNCT
ijtc-1433	249	7	evaluating	evaluate	VERB
ijtc-1433	249	8	the	the	DET
ijtc-1433	249	9	effectiveness	effectiveness	NOUN
ijtc-1433	249	10	of	of	ADP
ijtc-1433	249	11	oecd	oecd	PROPN
ijtc-1433	249	12	guidelines	guideline	NOUN
ijtc-1433	249	13	in	in	ADP
ijtc-1433	249	14	curbing	curb	VERB
ijtc-1433	249	15	tax	tax	NOUN
ijtc-1433	249	16	avoidance	avoidance	NOUN
ijtc-1433	249	17	.	.	PUNCT
ijtc-1433	250	1	journal	journal	NOUN
ijtc-1433	250	2	of	of	ADP
ijtc-1433	250	3	economic	economic	ADJ
ijtc-1433	250	4	and	and	CCONJ
ijtc-1433	250	5	business	business	NOUN
ijtc-1433	250	6	studies	study	NOUN
ijtc-1433	250	7	,	,	PUNCT
ijtc-1433	250	8	5(1	5(1	NUM
ijtc-1433	250	9	)	)	PUNCT
ijtc-1433	250	10	.	.	PUNCT
ijtc-1433	251	1	salim	salim	PROPN
ijtc-1433	251	2	,	,	PUNCT
ijtc-1433	251	3	g.	g.	PROPN
ijtc-1433	251	4	(	(	PUNCT
ijtc-1433	251	5	2023	2023	NUM
ijtc-1433	251	6	)	)	PUNCT
ijtc-1433	251	7	.	.	PUNCT
ijtc-1433	252	1	the	the	DET
ijtc-1433	252	2	influence	influence	NOUN
ijtc-1433	252	3	of	of	ADP
ijtc-1433	252	4	debt	debt	NOUN
ijtc-1433	252	5	-	-	PUNCT
ijtc-1433	252	6	to	to	ADP
ijtc-1433	252	7	-	-	PUNCT
ijtc-1433	252	8	equity	equity	NOUN
ijtc-1433	252	9	ratio	ratio	NOUN
ijtc-1433	252	10	,	,	PUNCT
ijtc-1433	252	11	capital	capital	NOUN
ijtc-1433	252	12	intensity	intensity	NOUN
ijtc-1433	252	13	ratio	ratio	NOUN
ijtc-1433	252	14	,	,	PUNCT
ijtc-1433	252	15	and	and	CCONJ
ijtc-1433	252	16	profitability	profitability	NOUN
ijtc-1433	252	17	on	on	ADP
ijtc-1433	252	18	effective	effective	ADJ
ijtc-1433	252	19	tax	tax	NOUN
ijtc-1433	252	20	rate	rate	NOUN
ijtc-1433	252	21	in	in	ADP
ijtc-1433	252	22	the	the	DET
ijtc-1433	252	23	tourism	tourism	NOUN
ijtc-1433	252	24	sector	sector	NOUN
ijtc-1433	252	25	.	.	PUNCT
ijtc-1433	253	1	journal	journal	NOUN
ijtc-1433	253	2	of	of	ADP
ijtc-1433	253	3	governance	governance	NOUN
ijtc-1433	253	4	and	and	CCONJ
ijtc-1433	253	5	regulation	regulation	NOUN
ijtc-1433	253	6	,	,	PUNCT
ijtc-1433	253	7	12(1	12(1	NUM
ijtc-1433	253	8	)	)	PUNCT
ijtc-1433	253	9	.	.	PUNCT
ijtc-1433	254	1	santini	santini	PROPN
ijtc-1433	254	2	,	,	PUNCT
ijtc-1433	254	3	a.	a.	PROPN
ijtc-1433	254	4	l.	l.	PROPN
ijtc-1433	254	5	,	,	PUNCT
ijtc-1433	254	6	&	&	CCONJ
ijtc-1433	254	7	indrayani	indrayani	PROPN
ijtc-1433	254	8	,	,	PUNCT
ijtc-1433	254	9	e.	e.	PROPN
ijtc-1433	254	10	(	(	PUNCT
ijtc-1433	254	11	2020	2020	NUM
ijtc-1433	254	12	)	)	PUNCT
ijtc-1433	254	13	.	.	PUNCT
ijtc-1433	255	1	the	the	DET
ijtc-1433	255	2	effect	effect	NOUN
ijtc-1433	255	3	of	of	ADP
ijtc-1433	255	4	profitability	profitability	NOUN
ijtc-1433	255	5	,	,	PUNCT
ijtc-1433	255	6	liquidity	liquidity	NOUN
ijtc-1433	255	7	,	,	PUNCT
ijtc-1433	255	8	leverage	leverage	NOUN
ijtc-1433	255	9	,	,	PUNCT
ijtc-1433	255	10	capital	capital	NOUN
ijtc-1433	255	11	intensity	intensity	NOUN
ijtc-1433	255	12	and	and	CCONJ
ijtc-1433	255	13	firm	firm	ADJ
ijtc-1433	255	14	size	size	NOUN
ijtc-1433	255	15	on	on	ADP
ijtc-1433	255	16	tax	tax	NOUN
ijtc-1433	255	17	aggressiveness	aggressiveness	NOUN
ijtc-1433	255	18	with	with	ADP
ijtc-1433	255	19	market	market	NOUN
ijtc-1433	255	20	performance	performance	NOUN
ijtc-1433	255	21	as	as	ADP
ijtc-1433	255	22	an	an	DET
ijtc-1433	255	23	intervening	intervene	VERB
ijtc-1433	255	24	variable	variable	NOUN
ijtc-1433	255	25	(	(	PUNCT
ijtc-1433	255	26	banking	banking	NOUN
ijtc-1433	255	27	companies	company	NOUN
ijtc-1433	255	28	listed	list	VERB
ijtc-1433	255	29	on	on	ADP
ijtc-1433	255	30	indonesia	indonesia	PROPN
ijtc-1433	255	31	stock	stock	PROPN
ijtc-1433	255	32	exchange	exchange	NOUN
ijtc-1433	255	33	in	in	ADP
ijtc-1433	255	34	2014	2014	NUM
ijtc-1433	255	35	-	-	SYM
ijtc-1433	255	36	2018	2018	NUM
ijtc-1433	255	37	)	)	PUNCT
ijtc-1433	255	38	.	.	PUNCT
ijtc-1433	256	1	jurnal	jurnal	ADJ
ijtc-1433	256	2	ilmiah	ilmiah	PROPN
ijtc-1433	256	3	ekonomi	ekonomi	PROPN
ijtc-1433	256	4	bisnis	bisnis	PROPN
ijtc-1433	256	5	,	,	PUNCT
ijtc-1433	256	6	25(3	25(3	NUM
ijtc-1433	256	7	)	)	PUNCT
ijtc-1433	256	8	,	,	PUNCT
ijtc-1433	256	9	290–303	290–303	NUM
ijtc-1433	256	10	.	.	PUNCT
ijtc-1433	257	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1433	257	2	dynamics	dynamic	NOUN
ijtc-1433	257	3	of	of	ADP
ijtc-1433	257	4	tax	tax	NOUN
ijtc-1433	257	5	avoidance	avoidance	NOUN
ijtc-1433	257	6	in	in	ADP
ijtc-1433	257	7	the	the	DET
ijtc-1433	257	8	construction	construction	NOUN
ijtc-1433	257	9	sector	sector	NOUN
ijtc-1433	257	10	:	:	PUNCT
ijtc-1433	257	11	the	the	DET
ijtc-1433	257	12	role	role	NOUN
ijtc-1433	257	13	of	of	ADP
ijtc-1433	257	14	profitability	profitability	NOUN
ijtc-1433	257	15	,	,	PUNCT
ijtc-1433	257	16	capital	capital	NOUN
ijtc-1433	257	17	intensity	intensity	NOUN
ijtc-1433	257	18	,	,	PUNCT
ijtc-1433	257	19	and	and	CCONJ
ijtc-1433	257	20	sales	sale	NOUN
ijtc-1433	257	21	growth	growth	NOUN
ijtc-1433	257	22	ekawarti	ekawarti	NOUN
ijtc-1433	257	23	,	,	PUNCT
ijtc-1433	257	24	widyastuti	widyastuti	NOUN
ijtc-1433	257	25	,	,	PUNCT
ijtc-1433	257	26	alfiana	alfiana	PUNCT
ijtc-1433	257	27	and	and	CCONJ
ijtc-1433	257	28	summagat	summagat	VERB
ijtc-1433	257	29	11	11	NUM
ijtc-1433	257	30	|	|	ADV
ijtc-1433	257	31	ilomata	ilomata	PROPN
ijtc-1433	257	32	international	international	ADJ
ijtc-1433	257	33	journal	journal	NOUN
ijtc-1433	257	34	of	of	ADP
ijtc-1433	257	35	tax	tax	PROPN
ijtc-1433	257	36	&	&	CCONJ
ijtc-1433	257	37	accounting	accounting	PROPN
ijtc-1433	257	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1433	257	39	sebele	sebele	NOUN
ijtc-1433	257	40	-	-	PUNCT
ijtc-1433	257	41	mpofu	mpofu	NOUN
ijtc-1433	257	42	,	,	PUNCT
ijtc-1433	257	43	f.	f.	PROPN
ijtc-1433	257	44	,	,	PUNCT
ijtc-1433	257	45	mashiri	mashiri	PROPN
ijtc-1433	257	46	,	,	PUNCT
ijtc-1433	257	47	e.	e.	PROPN
ijtc-1433	257	48	,	,	PUNCT
ijtc-1433	257	49	&	&	CCONJ
ijtc-1433	257	50	schwartz	schwartz	PROPN
ijtc-1433	257	51	,	,	PUNCT
ijtc-1433	257	52	s.	s.	PROPN
ijtc-1433	257	53	c.	c.	PROPN
ijtc-1433	257	54	(	(	PUNCT
ijtc-1433	257	55	2021	2021	NUM
ijtc-1433	257	56	)	)	PUNCT
ijtc-1433	257	57	.	.	PUNCT
ijtc-1433	258	1	an	an	DET
ijtc-1433	258	2	exposition	exposition	NOUN
ijtc-1433	258	3	of	of	ADP
ijtc-1433	258	4	transfer	transfer	NOUN
ijtc-1433	258	5	pricing	pricing	NOUN
ijtc-1433	258	6	motives	motive	NOUN
ijtc-1433	258	7	,	,	PUNCT
ijtc-1433	258	8	strategies	strategy	NOUN
ijtc-1433	258	9	and	and	CCONJ
ijtc-1433	258	10	their	their	PRON
ijtc-1433	258	11	implementation	implementation	NOUN
ijtc-1433	258	12	in	in	ADP
ijtc-1433	258	13	tax	tax	NOUN
ijtc-1433	258	14	avoidance	avoidance	NOUN
ijtc-1433	258	15	by	by	ADP
ijtc-1433	258	16	mnes	mne	NOUN
ijtc-1433	258	17	in	in	ADP
ijtc-1433	258	18	developing	develop	VERB
ijtc-1433	258	19	countries	country	NOUN
ijtc-1433	258	20	.	.	PUNCT
ijtc-1433	259	1	cogent	cogent	NOUN
ijtc-1433	259	2	business	business	PROPN
ijtc-1433	259	3	&	&	CCONJ
ijtc-1433	259	4	management	management	PROPN
ijtc-1433	259	5	,	,	PUNCT
ijtc-1433	259	6	8(1	8(1	NOUN
ijtc-1433	259	7	)	)	PUNCT
ijtc-1433	259	8	,	,	PUNCT
ijtc-1433	259	9	1944007	1944007	NUM
ijtc-1433	259	10	.	.	PUNCT
ijtc-1433	260	1	shams	sham	NOUN
ijtc-1433	260	2	,	,	PUNCT
ijtc-1433	260	3	s.	s.	PROPN
ijtc-1433	260	4	,	,	PUNCT
ijtc-1433	260	5	bose	bose	PROPN
ijtc-1433	260	6	,	,	PUNCT
ijtc-1433	260	7	s.	s.	PROPN
ijtc-1433	260	8	,	,	PUNCT
ijtc-1433	260	9	&	&	CCONJ
ijtc-1433	260	10	gunasekarage	gunasekarage	NOUN
ijtc-1433	260	11	,	,	PUNCT
ijtc-1433	260	12	a.	a.	NOUN
ijtc-1433	260	13	(	(	PUNCT
ijtc-1433	260	14	2022	2022	NUM
ijtc-1433	260	15	)	)	PUNCT
ijtc-1433	260	16	.	.	PUNCT
ijtc-1433	261	1	does	do	AUX
ijtc-1433	261	2	corporate	corporate	ADJ
ijtc-1433	261	3	tax	tax	NOUN
ijtc-1433	261	4	avoidance	avoidance	NOUN
ijtc-1433	261	5	promote	promote	VERB
ijtc-1433	261	6	managerial	managerial	ADJ
ijtc-1433	261	7	empire	empire	NOUN
ijtc-1433	261	8	building	building	NOUN
ijtc-1433	261	9	?	?	PUNCT
ijtc-1433	262	1	journal	journal	PROPN
ijtc-1433	262	2	of	of	ADP
ijtc-1433	262	3	contemporary	contemporary	PROPN
ijtc-1433	262	4	accounting	accounting	PROPN
ijtc-1433	262	5	&	&	CCONJ
ijtc-1433	262	6	economics	economic	NOUN
ijtc-1433	262	7	,	,	PUNCT
ijtc-1433	262	8	18(1	18(1	NUM
ijtc-1433	262	9	)	)	PUNCT
ijtc-1433	262	10	,	,	PUNCT
ijtc-1433	262	11	100293	100293	NUM
ijtc-1433	262	12	.	.	PUNCT
ijtc-1433	263	1	sugiyono	sugiyono	PROPN
ijtc-1433	263	2	,	,	PUNCT
ijtc-1433	263	3	p.	p.	NOUN
ijtc-1433	263	4	(	(	PUNCT
ijtc-1433	263	5	2017	2017	NUM
ijtc-1433	263	6	)	)	PUNCT
ijtc-1433	263	7	.	.	PUNCT
ijtc-1433	264	1	metode	metode	PROPN
ijtc-1433	264	2	penelitian	penelitian	PROPN
ijtc-1433	264	3	bisnis	bisnis	PROPN
ijtc-1433	264	4	:	:	PUNCT
ijtc-1433	264	5	kuantitatif	kuantitatif	PROPN
ijtc-1433	264	6	,	,	PUNCT
ijtc-1433	264	7	kualitatif	kualitatif	PROPN
ijtc-1433	264	8	,	,	PUNCT
ijtc-1433	264	9	kombinasi	kombinasi	PROPN
ijtc-1433	264	10	dan	dan	PROPN
ijtc-1433	264	11	r&d	r&d	PROPN
ijtc-1433	264	12	.	.	PUNCT
ijtc-1433	265	1	cv	cv	PROPN
ijtc-1433	265	2	alfabeta	alfabeta	PROPN
ijtc-1433	265	3	,	,	PUNCT
ijtc-1433	265	4	bandung	bandung	PROPN
ijtc-1433	265	5	.	.	PUNCT
ijtc-1433	265	6	sumantri	sumantri	PROPN
ijtc-1433	265	7	,	,	PUNCT
ijtc-1433	265	8	f.	f.	PROPN
ijtc-1433	265	9	a.	a.	PROPN
ijtc-1433	265	10	,	,	PUNCT
ijtc-1433	265	11	kusnawan	kusnawan	PROPN
ijtc-1433	265	12	,	,	PUNCT
ijtc-1433	265	13	a.	a.	PROPN
ijtc-1433	265	14	,	,	PUNCT
ijtc-1433	265	15	&	&	CCONJ
ijtc-1433	265	16	anggraeni	anggraeni	PROPN
ijtc-1433	265	17	,	,	PUNCT
ijtc-1433	265	18	r.	r.	PROPN
ijtc-1433	265	19	d.	d.	PROPN
ijtc-1433	265	20	(	(	PUNCT
ijtc-1433	265	21	2022	2022	NUM
ijtc-1433	265	22	)	)	PUNCT
ijtc-1433	265	23	.	.	PUNCT
ijtc-1433	266	1	the	the	DET
ijtc-1433	266	2	effect	effect	NOUN
ijtc-1433	266	3	of	of	ADP
ijtc-1433	266	4	capital	capital	NOUN
ijtc-1433	266	5	intensity	intensity	NOUN
ijtc-1433	266	6	,	,	PUNCT
ijtc-1433	266	7	sales	sale	NOUN
ijtc-1433	266	8	growth	growth	NOUN
ijtc-1433	266	9	,	,	PUNCT
ijtc-1433	266	10	leverage	leverage	NOUN
ijtc-1433	266	11	on	on	ADP
ijtc-1433	266	12	tax	tax	NOUN
ijtc-1433	266	13	avoidance	avoidance	NOUN
ijtc-1433	266	14	and	and	CCONJ
ijtc-1433	266	15	profitability	profitability	NOUN
ijtc-1433	266	16	as	as	ADP
ijtc-1433	266	17	moderators	moderator	NOUN
ijtc-1433	266	18	.	.	PUNCT
ijtc-1433	267	1	primanomics	primanomic	NOUN
ijtc-1433	267	2	:	:	PUNCT
ijtc-1433	267	3	jurnal	jurnal	ADJ
ijtc-1433	267	4	ekonomi	ekonomi	PROPN
ijtc-1433	267	5	&	&	CCONJ
ijtc-1433	267	6	bisnis	bisnis	PROPN
ijtc-1433	267	7	,	,	PUNCT
ijtc-1433	267	8	20(1	20(1	NUM
ijtc-1433	267	9	)	)	PUNCT
ijtc-1433	267	10	,	,	PUNCT
ijtc-1433	267	11	36–53	36–53	NUM
ijtc-1433	267	12	.	.	PUNCT
ijtc-1433	268	1	traini	traini	PROPN
ijtc-1433	268	2	,	,	PUNCT
ijtc-1433	268	3	s.	s.	PROPN
ijtc-1433	268	4	,	,	PUNCT
ijtc-1433	268	5	goldman	goldman	PROPN
ijtc-1433	268	6	,	,	PUNCT
ijtc-1433	268	7	n.	n.	PROPN
ijtc-1433	268	8	c.	c.	PROPN
ijtc-1433	268	9	,	,	PUNCT
ijtc-1433	268	10	&	&	CCONJ
ijtc-1433	268	11	lewellen	lewellen	PROPN
ijtc-1433	268	12	,	,	PUNCT
ijtc-1433	268	13	c.	c.	PROPN
ijtc-1433	268	14	m.	m.	NOUN
ijtc-1433	268	15	(	(	PUNCT
ijtc-1433	268	16	2024	2024	NUM
ijtc-1433	268	17	)	)	PUNCT
ijtc-1433	268	18	.	.	PUNCT
ijtc-1433	269	1	aggressive	aggressive	ADJ
ijtc-1433	269	2	tax	tax	NOUN
ijtc-1433	269	3	planning	planning	NOUN
ijtc-1433	269	4	and	and	CCONJ
ijtc-1433	269	5	labor	labor	NOUN
ijtc-1433	269	6	investments	investment	NOUN
ijtc-1433	269	7	.	.	PUNCT
ijtc-1433	270	1	journal	journal	NOUN
ijtc-1433	270	2	of	of	ADP
ijtc-1433	270	3	accounting	accounting	NOUN
ijtc-1433	270	4	,	,	PUNCT
ijtc-1433	270	5	auditing	auditing	NOUN
ijtc-1433	270	6	&	&	CCONJ
ijtc-1433	270	7	finance	finance	NOUN
ijtc-1433	270	8	,	,	PUNCT
ijtc-1433	270	9	39(3	39(3	NUM
ijtc-1433	270	10	)	)	PUNCT
ijtc-1433	270	11	,	,	PUNCT
ijtc-1433	270	12	697–725	697–725	NUM
ijtc-1433	270	13	.	.	PUNCT
ijtc-1433	271	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ