id	sid	tid	token	lemma	pos
ijtc-1597	1	1	the	the	DET
ijtc-1597	1	2	illomata	illomata	PROPN
ijtc-1597	1	3	international	international	PROPN
ijtc-1597	1	4	journal	journal	PROPN
ijtc-1597	1	5	of	of	ADP
ijtc-1597	1	6	management	management	NOUN
ijtc-1597	1	7	ilomata	ilomata	PROPN
ijtc-1597	1	8	international	international	ADJ
ijtc-1597	1	9	journal	journal	NOUN
ijtc-1597	1	10	of	of	ADP
ijtc-1597	1	11	tax	tax	PROPN
ijtc-1597	1	12	&	&	CCONJ
ijtc-1597	1	13	accounting	account	VERB
ijtc-1597	1	14	p	p	PROPN
ijtc-1597	1	15	-	-	PUNCT
ijtc-1597	1	16	issn	issn	NOUN
ijtc-1597	1	17	:	:	PUNCT
ijtc-1597	1	18	2714	2714	NUM
ijtc-1597	1	19	-	-	SYM
ijtc-1597	1	20	9838	9838	NUM
ijtc-1597	1	21	;	;	PUNCT
ijtc-1597	1	22	e	e	X
ijtc-1597	1	23	-	-	PUNCT
ijtc-1597	1	24	issn	issn	NOUN
ijtc-1597	1	25	:	:	PUNCT
ijtc-1597	1	26	2714	2714	NUM
ijtc-1597	1	27	-	-	SYM
ijtc-1597	1	28	9846	9846	NUM
ijtc-1597	1	29	volume	volume	NOUN
ijtc-1597	1	30	6	6	NUM
ijtc-1597	1	31	,	,	PUNCT
ijtc-1597	1	32	issue	issue	NOUN
ijtc-1597	1	33	1	1	NUM
ijtc-1597	1	34	january	january	PROPN
ijtc-1597	1	35	2025	2025	NUM
ijtc-1597	1	36	page	page	NOUN
ijtc-1597	1	37	no	no	INTJ
ijtc-1597	1	38	.	.	NOUN
ijtc-1597	2	1	25	25	NUM
ijtc-1597	2	2	52	52	NUM
ijtc-1597	2	3	25	25	NUM
ijtc-1597	2	4	|	|	ADV
ijtc-1597	2	5	ilomata	ilomata	PROPN
ijtc-1597	2	6	international	international	ADJ
ijtc-1597	2	7	journal	journal	NOUN
ijtc-1597	2	8	of	of	ADP
ijtc-1597	2	9	tax	tax	PROPN
ijtc-1597	2	10	&	&	CCONJ
ijtc-1597	2	11	accounting	account	VERB
ijtc-1597	2	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	2	13	tax	tax	NOUN
ijtc-1597	2	14	dispute	dispute	NOUN
ijtc-1597	2	15	resolution	resolution	NOUN
ijtc-1597	2	16	mechanisms	mechanism	NOUN
ijtc-1597	2	17	:	:	PUNCT
ijtc-1597	2	18	legal	legal	ADJ
ijtc-1597	2	19	contributions	contribution	NOUN
ijtc-1597	2	20	of	of	ADP
ijtc-1597	2	21	tax	tax	NOUN
ijtc-1597	2	22	consultants	consultant	NOUN
ijtc-1597	2	23	and	and	CCONJ
ijtc-1597	2	24	tax	tax	NOUN
ijtc-1597	2	25	attorneys	attorney	NOUN
ijtc-1597	2	26	in	in	ADP
ijtc-1597	2	27	indonesia	indonesia	PROPN
ijtc-1597	2	28	heriantonius	heriantonius	PROPN
ijtc-1597	2	29	silalahi1	silalahi1	PROPN
ijtc-1597	2	30	,	,	PUNCT
ijtc-1597	2	31	nandi	nandi	PROPN
ijtc-1597	2	32	maulana2	maulana2	PROPN
ijtc-1597	2	33	,	,	PUNCT
ijtc-1597	2	34	lenny	lenny	PROPN
ijtc-1597	2	35	ana3	ana3	PROPN
ijtc-1597	2	36	,	,	PUNCT
ijtc-1597	2	37	budi	budi	PROPN
ijtc-1597	2	38	kurnia4	kurnia4	PROPN
ijtc-1597	3	1	1telkom	1telkom	NUM
ijtc-1597	3	2	university	university	PROPN
ijtc-1597	3	3	,	,	PUNCT
ijtc-1597	3	4	indonesia	indonesia	PROPN
ijtc-1597	3	5	.	.	PUNCT
ijtc-1597	4	1	2universitas	2universitas	NUM
ijtc-1597	4	2	widyatama	widyatama	NOUN
ijtc-1597	4	3	,	,	PUNCT
ijtc-1597	4	4	indonesia	indonesia	PROPN
ijtc-1597	4	5	.	.	PUNCT
ijtc-1597	5	1	3stie	3stie	NUM
ijtc-1597	5	2	pelita	pelita	PROPN
ijtc-1597	5	3	indonesia	indonesia	PROPN
ijtc-1597	5	4	,	,	PUNCT
ijtc-1597	5	5	indonesia	indonesia	PROPN
ijtc-1597	5	6	.	.	PUNCT
ijtc-1597	6	1	4universitas	4universitas	NUM
ijtc-1597	6	2	padjajaran	padjajaran	ADJ
ijtc-1597	6	3	,	,	PUNCT
ijtc-1597	6	4	indonesia	indonesia	PROPN
ijtc-1597	6	5	correspondent	correspondent	NOUN
ijtc-1597	6	6	:	:	PUNCT
ijtc-1597	6	7	heri.silalahi@gmail.com1	heri.silalahi@gmail.com1	PROPN
ijtc-1597	6	8	received	receive	VERB
ijtc-1597	6	9	:	:	PUNCT
ijtc-1597	6	10	december	december	PROPN
ijtc-1597	6	11	13	13	NUM
ijtc-1597	6	12	,	,	PUNCT
ijtc-1597	6	13	2024	2024	NUM
ijtc-1597	6	14	accepted	accept	VERB
ijtc-1597	6	15	:	:	PUNCT
ijtc-1597	6	16	january	january	PROPN
ijtc-1597	6	17	20	20	NUM
ijtc-1597	6	18	,	,	PUNCT
ijtc-1597	6	19	2025	2025	NUM
ijtc-1597	6	20	published	publish	VERB
ijtc-1597	6	21	:	:	PUNCT
ijtc-1597	6	22	january	january	PROPN
ijtc-1597	6	23	31	31	NUM
ijtc-1597	6	24	,	,	PUNCT
ijtc-1597	6	25	2025	2025	NUM
ijtc-1597	6	26	citation	citation	NOUN
ijtc-1597	6	27	:	:	PUNCT
ijtc-1597	6	28	silalahi	silalahi	NOUN
ijtc-1597	6	29	,	,	PUNCT
ijtc-1597	6	30	h.	h.	PROPN
ijtc-1597	6	31	,	,	PUNCT
ijtc-1597	6	32	maulana	maulana	PROPN
ijtc-1597	6	33	,	,	PUNCT
ijtc-1597	6	34	n.	n.	PROPN
ijtc-1597	6	35	,	,	PUNCT
ijtc-1597	6	36	ana	ana	PROPN
ijtc-1597	6	37	,	,	PUNCT
ijtc-1597	6	38	l.	l.	PROPN
ijtc-1597	6	39	,	,	PUNCT
ijtc-1597	6	40	&	&	CCONJ
ijtc-1597	6	41	kurnia	kurnia	PROPN
ijtc-1597	6	42	,	,	PUNCT
ijtc-1597	6	43	b.	b.	PROPN
ijtc-1597	6	44	(	(	PUNCT
ijtc-1597	6	45	2025	2025	NUM
ijtc-1597	6	46	)	)	PUNCT
ijtc-1597	6	47	.	.	PUNCT
ijtc-1597	7	1	the	the	DET
ijtc-1597	7	2	influence	influence	NOUN
ijtc-1597	7	3	of	of	ADP
ijtc-1597	7	4	tax	tax	NOUN
ijtc-1597	7	5	dispute	dispute	NOUN
ijtc-1597	7	6	resolution	resolution	NOUN
ijtc-1597	7	7	mechanisms	mechanism	NOUN
ijtc-1597	7	8	:	:	PUNCT
ijtc-1597	7	9	legal	legal	ADJ
ijtc-1597	7	10	contributions	contribution	NOUN
ijtc-1597	7	11	of	of	ADP
ijtc-1597	7	12	tax	tax	NOUN
ijtc-1597	7	13	consultants	consultant	NOUN
ijtc-1597	7	14	and	and	CCONJ
ijtc-1597	7	15	tax	tax	NOUN
ijtc-1597	7	16	attorneys	attorney	NOUN
ijtc-1597	7	17	in	in	ADP
ijtc-1597	7	18	indonesia	indonesia	PROPN
ijtc-1597	7	19	.	.	PUNCT
ijtc-1597	8	1	ilomata	ilomata	PROPN
ijtc-1597	8	2	international	international	ADJ
ijtc-1597	8	3	journal	journal	NOUN
ijtc-1597	8	4	of	of	ADP
ijtc-1597	8	5	tax	tax	NOUN
ijtc-1597	8	6	and	and	CCONJ
ijtc-1597	8	7	accounting	accounting	NOUN
ijtc-1597	8	8	,	,	PUNCT
ijtc-1597	8	9	6(1	6(1	NUM
ijtc-1597	8	10	)	)	PUNCT
ijtc-1597	8	11	,	,	PUNCT
ijtc-1597	8	12	25	25	NUM
ijtc-1597	8	13	-	-	SYM
ijtc-1597	8	14	52	52	NUM
ijtc-1597	8	15	.	.	PUNCT
ijtc-1597	9	1	https://doi.org/10.61194	https://doi.org/10.61194	PROPN
ijtc-1597	9	2	/ijtc.v6i1.1597	/ijtc.v6i1.1597	PUNCT
ijtc-1597	9	3	abstract	abstract	ADJ
ijtc-1597	9	4	:	:	PUNCT
ijtc-1597	9	5	this	this	DET
ijtc-1597	9	6	study	study	NOUN
ijtc-1597	9	7	examines	examine	VERB
ijtc-1597	9	8	the	the	DET
ijtc-1597	9	9	roles	role	NOUN
ijtc-1597	9	10	of	of	ADP
ijtc-1597	9	11	tax	tax	NOUN
ijtc-1597	9	12	consultants	consultant	NOUN
ijtc-1597	9	13	and	and	CCONJ
ijtc-1597	9	14	tax	tax	NOUN
ijtc-1597	9	15	attorneys	attorney	NOUN
ijtc-1597	9	16	in	in	ADP
ijtc-1597	9	17	resolving	resolve	VERB
ijtc-1597	9	18	tax	tax	NOUN
ijtc-1597	9	19	disputes	dispute	NOUN
ijtc-1597	9	20	in	in	ADP
ijtc-1597	9	21	indonesia	indonesia	PROPN
ijtc-1597	9	22	,	,	PUNCT
ijtc-1597	9	23	emphasising	emphasise	VERB
ijtc-1597	9	24	their	their	PRON
ijtc-1597	9	25	contributions	contribution	NOUN
ijtc-1597	9	26	to	to	ADP
ijtc-1597	9	27	tax	tax	NOUN
ijtc-1597	9	28	compliance	compliance	NOUN
ijtc-1597	9	29	,	,	PUNCT
ijtc-1597	9	30	dispute	dispute	NOUN
ijtc-1597	9	31	resolution	resolution	NOUN
ijtc-1597	9	32	,	,	PUNCT
ijtc-1597	9	33	and	and	CCONJ
ijtc-1597	9	34	litigation	litigation	NOUN
ijtc-1597	9	35	.	.	PUNCT
ijtc-1597	10	1	as	as	SCONJ
ijtc-1597	10	2	tax	tax	NOUN
ijtc-1597	10	3	regulations	regulation	NOUN
ijtc-1597	10	4	become	become	VERB
ijtc-1597	10	5	increasingly	increasingly	ADV
ijtc-1597	10	6	complex	complex	ADJ
ijtc-1597	10	7	,	,	PUNCT
ijtc-1597	10	8	taxpayers	taxpayer	NOUN
ijtc-1597	10	9	encounter	encounter	VERB
ijtc-1597	10	10	significant	significant	ADJ
ijtc-1597	10	11	challenges	challenge	NOUN
ijtc-1597	10	12	in	in	ADP
ijtc-1597	10	13	understanding	understanding	NOUN
ijtc-1597	10	14	and	and	CCONJ
ijtc-1597	10	15	fulfilling	fulfil	VERB
ijtc-1597	10	16	their	their	PRON
ijtc-1597	10	17	tax	tax	NOUN
ijtc-1597	10	18	obligations	obligation	NOUN
ijtc-1597	10	19	,	,	PUNCT
ijtc-1597	10	20	mainly	mainly	ADV
ijtc-1597	10	21	when	when	SCONJ
ijtc-1597	10	22	disputes	dispute	NOUN
ijtc-1597	10	23	arise	arise	VERB
ijtc-1597	10	24	with	with	ADP
ijtc-1597	10	25	the	the	DET
ijtc-1597	10	26	directorate	directorate	ADJ
ijtc-1597	10	27	general	general	NOUN
ijtc-1597	10	28	of	of	ADP
ijtc-1597	10	29	taxes	taxis	NOUN
ijtc-1597	10	30	.	.	PUNCT
ijtc-1597	11	1	the	the	DET
ijtc-1597	11	2	involvement	involvement	NOUN
ijtc-1597	11	3	of	of	ADP
ijtc-1597	11	4	tax	tax	NOUN
ijtc-1597	11	5	professionals	professional	NOUN
ijtc-1597	11	6	is	be	AUX
ijtc-1597	11	7	essential	essential	ADJ
ijtc-1597	11	8	in	in	ADP
ijtc-1597	11	9	mitigating	mitigate	VERB
ijtc-1597	11	10	risks	risk	NOUN
ijtc-1597	11	11	,	,	PUNCT
ijtc-1597	11	12	ensuring	ensure	VERB
ijtc-1597	11	13	compliance	compliance	NOUN
ijtc-1597	11	14	,	,	PUNCT
ijtc-1597	11	15	and	and	CCONJ
ijtc-1597	11	16	navigating	navigate	VERB
ijtc-1597	11	17	intricate	intricate	ADJ
ijtc-1597	11	18	legal	legal	ADJ
ijtc-1597	11	19	frameworks	framework	NOUN
ijtc-1597	11	20	.	.	PUNCT
ijtc-1597	12	1	despite	despite	SCONJ
ijtc-1597	12	2	extensive	extensive	ADJ
ijtc-1597	12	3	research	research	NOUN
ijtc-1597	12	4	on	on	ADP
ijtc-1597	12	5	tax	tax	NOUN
ijtc-1597	12	6	compliance	compliance	NOUN
ijtc-1597	12	7	and	and	CCONJ
ijtc-1597	12	8	litigation	litigation	NOUN
ijtc-1597	12	9	as	as	ADP
ijtc-1597	12	10	separate	separate	ADJ
ijtc-1597	12	11	subjects	subject	NOUN
ijtc-1597	12	12	,	,	PUNCT
ijtc-1597	12	13	limited	limited	ADJ
ijtc-1597	12	14	studies	study	NOUN
ijtc-1597	12	15	explore	explore	VERB
ijtc-1597	12	16	the	the	DET
ijtc-1597	12	17	complementary	complementary	ADJ
ijtc-1597	12	18	functions	function	NOUN
ijtc-1597	12	19	of	of	ADP
ijtc-1597	12	20	tax	tax	NOUN
ijtc-1597	12	21	consultants	consultant	NOUN
ijtc-1597	12	22	and	and	CCONJ
ijtc-1597	12	23	attorneys	attorney	NOUN
ijtc-1597	12	24	in	in	ADP
ijtc-1597	12	25	the	the	DET
ijtc-1597	12	26	indonesian	indonesian	ADJ
ijtc-1597	12	27	context	context	NOUN
ijtc-1597	12	28	.	.	PUNCT
ijtc-1597	13	1	this	this	DET
ijtc-1597	13	2	paper	paper	NOUN
ijtc-1597	13	3	addresses	address	NOUN
ijtc-1597	13	4	this	this	DET
ijtc-1597	13	5	gap	gap	NOUN
ijtc-1597	13	6	by	by	ADP
ijtc-1597	13	7	analysing	analyse	VERB
ijtc-1597	13	8	their	their	PRON
ijtc-1597	13	9	collaborative	collaborative	ADJ
ijtc-1597	13	10	roles	role	NOUN
ijtc-1597	13	11	in	in	ADP
ijtc-1597	13	12	providing	provide	VERB
ijtc-1597	13	13	advisory	advisory	ADJ
ijtc-1597	13	14	services	service	NOUN
ijtc-1597	13	15	,	,	PUNCT
ijtc-1597	13	16	representing	represent	VERB
ijtc-1597	13	17	clients	client	NOUN
ijtc-1597	13	18	in	in	ADP
ijtc-1597	13	19	disputes	dispute	NOUN
ijtc-1597	13	20	,	,	PUNCT
ijtc-1597	13	21	and	and	CCONJ
ijtc-1597	13	22	safeguarding	safeguard	VERB
ijtc-1597	13	23	taxpayer	taxpayer	NOUN
ijtc-1597	13	24	rights	right	NOUN
ijtc-1597	13	25	.	.	PUNCT
ijtc-1597	14	1	this	this	DET
ijtc-1597	14	2	study	study	NOUN
ijtc-1597	14	3	uses	use	VERB
ijtc-1597	14	4	a	a	DET
ijtc-1597	14	5	qualitative	qualitative	ADJ
ijtc-1597	14	6	methodology	methodology	NOUN
ijtc-1597	14	7	to	to	PART
ijtc-1597	14	8	review	review	VERB
ijtc-1597	14	9	relevant	relevant	ADJ
ijtc-1597	14	10	tax	tax	NOUN
ijtc-1597	14	11	regulations	regulation	NOUN
ijtc-1597	14	12	and	and	CCONJ
ijtc-1597	14	13	incorporates	incorporate	VERB
ijtc-1597	14	14	insights	insight	NOUN
ijtc-1597	14	15	from	from	ADP
ijtc-1597	14	16	interviews	interview	NOUN
ijtc-1597	14	17	with	with	ADP
ijtc-1597	14	18	tax	tax	NOUN
ijtc-1597	14	19	professionals	professional	NOUN
ijtc-1597	14	20	.	.	PUNCT
ijtc-1597	15	1	the	the	DET
ijtc-1597	15	2	findings	finding	NOUN
ijtc-1597	15	3	reveal	reveal	VERB
ijtc-1597	15	4	that	that	SCONJ
ijtc-1597	15	5	tax	tax	NOUN
ijtc-1597	15	6	consultants	consultant	NOUN
ijtc-1597	15	7	primarily	primarily	ADV
ijtc-1597	15	8	assist	assist	VERB
ijtc-1597	15	9	in	in	ADP
ijtc-1597	15	10	tax	tax	NOUN
ijtc-1597	15	11	planning	planning	NOUN
ijtc-1597	15	12	,	,	PUNCT
ijtc-1597	15	13	compliance	compliance	NOUN
ijtc-1597	15	14	,	,	PUNCT
ijtc-1597	15	15	and	and	CCONJ
ijtc-1597	15	16	dispute	dispute	NOUN
ijtc-1597	15	17	prevention	prevention	NOUN
ijtc-1597	15	18	,	,	PUNCT
ijtc-1597	15	19	while	while	SCONJ
ijtc-1597	15	20	tax	tax	NOUN
ijtc-1597	15	21	attorneys	attorney	NOUN
ijtc-1597	15	22	focus	focus	VERB
ijtc-1597	15	23	on	on	ADP
ijtc-1597	15	24	legal	legal	ADJ
ijtc-1597	15	25	representation	representation	NOUN
ijtc-1597	15	26	and	and	CCONJ
ijtc-1597	15	27	advocacy	advocacy	NOUN
ijtc-1597	15	28	in	in	ADP
ijtc-1597	15	29	tax	tax	NOUN
ijtc-1597	15	30	litigation	litigation	NOUN
ijtc-1597	15	31	.	.	PUNCT
ijtc-1597	16	1	their	their	PRON
ijtc-1597	16	2	collaboration	collaboration	NOUN
ijtc-1597	16	3	is	be	AUX
ijtc-1597	16	4	instrumental	instrumental	ADJ
ijtc-1597	16	5	in	in	ADP
ijtc-1597	16	6	minimising	minimise	VERB
ijtc-1597	16	7	financial	financial	ADJ
ijtc-1597	16	8	penalties	penalty	NOUN
ijtc-1597	16	9	,	,	PUNCT
ijtc-1597	16	10	expediting	expedite	VERB
ijtc-1597	16	11	dispute	dispute	NOUN
ijtc-1597	16	12	resolution	resolution	NOUN
ijtc-1597	16	13	,	,	PUNCT
ijtc-1597	16	14	and	and	CCONJ
ijtc-1597	16	15	enhancing	enhance	VERB
ijtc-1597	16	16	taxpayer	taxpayer	NOUN
ijtc-1597	16	17	confidence	confidence	NOUN
ijtc-1597	16	18	.	.	PUNCT
ijtc-1597	17	1	strengthening	strengthen	VERB
ijtc-1597	17	2	the	the	DET
ijtc-1597	17	3	synergy	synergy	NOUN
ijtc-1597	17	4	between	between	ADP
ijtc-1597	17	5	these	these	DET
ijtc-1597	17	6	professions	profession	NOUN
ijtc-1597	17	7	can	can	AUX
ijtc-1597	17	8	lead	lead	VERB
ijtc-1597	17	9	to	to	ADP
ijtc-1597	17	10	a	a	DET
ijtc-1597	17	11	more	more	ADV
ijtc-1597	17	12	effective	effective	ADJ
ijtc-1597	17	13	tax	tax	NOUN
ijtc-1597	17	14	administration	administration	NOUN
ijtc-1597	17	15	system	system	NOUN
ijtc-1597	17	16	,	,	PUNCT
ijtc-1597	17	17	fostering	foster	VERB
ijtc-1597	17	18	fairness	fairness	NOUN
ijtc-1597	17	19	,	,	PUNCT
ijtc-1597	17	20	legal	legal	ADJ
ijtc-1597	17	21	certainty	certainty	NOUN
ijtc-1597	17	22	,	,	PUNCT
ijtc-1597	17	23	and	and	CCONJ
ijtc-1597	17	24	improved	improved	ADJ
ijtc-1597	17	25	taxpayer	taxpayer	NOUN
ijtc-1597	17	26	trust	trust	NOUN
ijtc-1597	17	27	in	in	ADP
ijtc-1597	17	28	indonesia	indonesia	PROPN
ijtc-1597	17	29	’s	’s	PART
ijtc-1597	17	30	tax	tax	NOUN
ijtc-1597	17	31	regime	regime	NOUN
ijtc-1597	17	32	.	.	PUNCT
ijtc-1597	18	1	keywords	keyword	NOUN
ijtc-1597	18	2	:	:	PUNCT
ijtc-1597	18	3	tax	tax	NOUN
ijtc-1597	18	4	consultant	consultant	NOUN
ijtc-1597	18	5	,	,	PUNCT
ijtc-1597	18	6	tax	tax	NOUN
ijtc-1597	18	7	attorney	attorney	NOUN
ijtc-1597	18	8	,	,	PUNCT
ijtc-1597	18	9	tax	tax	NOUN
ijtc-1597	18	10	compliance	compliance	NOUN
ijtc-1597	18	11	,	,	PUNCT
ijtc-1597	18	12	tax	tax	NOUN
ijtc-1597	18	13	dispute	dispute	NOUN
ijtc-1597	18	14	,	,	PUNCT
ijtc-1597	18	15	legal	legal	ADJ
ijtc-1597	18	16	strategy	strategy	NOUN
ijtc-1597	18	17	.	.	PUNCT
ijtc-1597	19	1	this	this	PRON
ijtc-1597	19	2	is	be	AUX
ijtc-1597	19	3	an	an	DET
ijtc-1597	19	4	open	open	ADJ
ijtc-1597	19	5	access	access	NOUN
ijtc-1597	19	6	article	article	NOUN
ijtc-1597	19	7	under	under	ADP
ijtc-1597	19	8	the	the	DET
ijtc-1597	19	9	cc	cc	NOUN
ijtc-1597	19	10	-	-	PUNCT
ijtc-1597	19	11	by	by	ADP
ijtc-1597	19	12	4.0	4.0	NUM
ijtc-1597	19	13	license	license	NOUN
ijtc-1597	19	14	.	.	PUNCT
ijtc-1597	20	1	introduction	introduction	NOUN
ijtc-1597	20	2	indonesia	indonesia	PROPN
ijtc-1597	20	3	's	's	PART
ijtc-1597	20	4	fiscal	fiscal	ADJ
ijtc-1597	20	5	policy	policy	NOUN
ijtc-1597	20	6	,	,	PUNCT
ijtc-1597	20	7	implemented	implement	VERB
ijtc-1597	20	8	through	through	ADP
ijtc-1597	20	9	its	its	PRON
ijtc-1597	20	10	taxation	taxation	NOUN
ijtc-1597	20	11	system	system	NOUN
ijtc-1597	20	12	,	,	PUNCT
ijtc-1597	20	13	encourages	encourage	VERB
ijtc-1597	20	14	taxpayer	taxpayer	NOUN
ijtc-1597	20	15	compliance	compliance	NOUN
ijtc-1597	20	16	while	while	SCONJ
ijtc-1597	20	17	contributing	contribute	VERB
ijtc-1597	20	18	to	to	ADP
ijtc-1597	20	19	national	national	ADJ
ijtc-1597	20	20	economic	economic	ADJ
ijtc-1597	20	21	growth	growth	NOUN
ijtc-1597	20	22	.	.	PUNCT
ijtc-1597	21	1	taxation	taxation	NOUN
ijtc-1597	21	2	is	be	AUX
ijtc-1597	21	3	a	a	DET
ijtc-1597	21	4	cornerstone	cornerstone	NOUN
ijtc-1597	21	5	of	of	ADP
ijtc-1597	21	6	state	state	NOUN
ijtc-1597	21	7	revenue	revenue	NOUN
ijtc-1597	21	8	,	,	PUNCT
ijtc-1597	21	9	ensuring	ensure	VERB
ijtc-1597	21	10	fiscal	fiscal	ADJ
ijtc-1597	21	11	stability	stability	NOUN
ijtc-1597	21	12	and	and	CCONJ
ijtc-1597	21	13	supporting	support	VERB
ijtc-1597	21	14	long	long	ADJ
ijtc-1597	21	15	-	-	PUNCT
ijtc-1597	21	16	term	term	NOUN
ijtc-1597	21	17	development	development	NOUN
ijtc-1597	21	18	goals	goal	NOUN
ijtc-1597	21	19	.	.	PUNCT
ijtc-1597	22	1	however	however	ADV
ijtc-1597	22	2	,	,	PUNCT
ijtc-1597	22	3	the	the	DET
ijtc-1597	22	4	complexity	complexity	NOUN
ijtc-1597	22	5	of	of	ADP
ijtc-1597	22	6	tax	tax	NOUN
ijtc-1597	22	7	regulations	regulation	NOUN
ijtc-1597	22	8	,	,	PUNCT
ijtc-1597	22	9	diverse	diverse	ADJ
ijtc-1597	22	10	legal	legal	ADJ
ijtc-1597	22	11	interpretations	interpretation	NOUN
ijtc-1597	22	12	,	,	PUNCT
ijtc-1597	22	13	and	and	CCONJ
ijtc-1597	22	14	limited	limited	ADJ
ijtc-1597	22	15	taxpayer	taxpayer	NOUN
ijtc-1597	22	16	understanding	understanding	NOUN
ijtc-1597	22	17	of	of	ADP
ijtc-1597	22	18	their	their	PRON
ijtc-1597	22	19	rights	right	NOUN
ijtc-1597	22	20	and	and	CCONJ
ijtc-1597	22	21	obligations	obligation	NOUN
ijtc-1597	22	22	often	often	ADV
ijtc-1597	22	23	create	create	VERB
ijtc-1597	22	24	challenges	challenge	NOUN
ijtc-1597	22	25	.	.	PUNCT
ijtc-1597	23	1	these	these	DET
ijtc-1597	23	2	factors	factor	NOUN
ijtc-1597	23	3	frequently	frequently	ADV
ijtc-1597	23	4	lead	lead	VERB
ijtc-1597	23	5	to	to	ADP
ijtc-1597	23	6	tax	tax	NOUN
ijtc-1597	23	7	disputes	dispute	NOUN
ijtc-1597	23	8	requiring	require	VERB
ijtc-1597	23	9	legal	legal	ADJ
ijtc-1597	23	10	solutions	solution	NOUN
ijtc-1597	23	11	(	(	PUNCT
ijtc-1597	23	12	ispriyarso	ispriyarso	VERB
ijtc-1597	23	13	b	b	NOUN
ijtc-1597	23	14	and	and	CCONJ
ijtc-1597	23	15	saadah	saadah	PROPN
ijtc-1597	23	16	n	n	CCONJ
ijtc-1597	23	17	,	,	PUNCT
ijtc-1597	23	18	2019	2019	NUM
ijtc-1597	23	19	)	)	PUNCT
ijtc-1597	23	20	.	.	PUNCT
ijtc-1597	24	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	24	2	mailto	mailto	PROPN
ijtc-1597	24	3	:	:	PUNCT
ijtc-1597	24	4	heri.silalahi@gmail.com1	heri.silalahi@gmail.com1	PROPN
ijtc-1597	24	5	https://doi.org/10.61194%20/ijtc.v6i1.1597	https://doi.org/10.61194%20/ijtc.v6i1.1597	PROPN
ijtc-1597	24	6	tax	tax	NOUN
ijtc-1597	24	7	dispute	dispute	NOUN
ijtc-1597	24	8	resolution	resolution	NOUN
ijtc-1597	24	9	mechanisms	mechanism	NOUN
ijtc-1597	24	10	:	:	PUNCT
ijtc-1597	24	11	legal	legal	ADJ
ijtc-1597	24	12	contributions	contribution	NOUN
ijtc-1597	24	13	of	of	ADP
ijtc-1597	24	14	tax	tax	NOUN
ijtc-1597	24	15	consultants	consultant	NOUN
ijtc-1597	24	16	and	and	CCONJ
ijtc-1597	24	17	tax	tax	NOUN
ijtc-1597	24	18	attorneys	attorney	NOUN
ijtc-1597	24	19	in	in	ADP
ijtc-1597	24	20	indonesia	indonesia	PROPN
ijtc-1597	24	21	silalahi	silalahi	PROPN
ijtc-1597	24	22	,	,	PUNCT
ijtc-1597	24	23	maulana	maulana	PROPN
ijtc-1597	24	24	,	,	PUNCT
ijtc-1597	24	25	ana	ana	PROPN
ijtc-1597	24	26	,	,	PUNCT
ijtc-1597	24	27	and	and	CCONJ
ijtc-1597	24	28	kurnia	kurnia	NOUN
ijtc-1597	24	29	26	26	NUM
ijtc-1597	24	30	|	|	ADV
ijtc-1597	24	31	ilomata	ilomata	PROPN
ijtc-1597	24	32	international	international	ADJ
ijtc-1597	24	33	journal	journal	NOUN
ijtc-1597	24	34	of	of	ADP
ijtc-1597	24	35	tax	tax	PROPN
ijtc-1597	24	36	&	&	CCONJ
ijtc-1597	24	37	accounting	accounting	PROPN
ijtc-1597	24	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	24	39	numerous	numerous	ADJ
ijtc-1597	24	40	studies	study	NOUN
ijtc-1597	24	41	have	have	AUX
ijtc-1597	24	42	explored	explore	VERB
ijtc-1597	24	43	various	various	ADJ
ijtc-1597	24	44	aspects	aspect	NOUN
ijtc-1597	24	45	of	of	ADP
ijtc-1597	24	46	tax	tax	NOUN
ijtc-1597	24	47	compliance	compliance	NOUN
ijtc-1597	24	48	,	,	PUNCT
ijtc-1597	24	49	tax	tax	NOUN
ijtc-1597	24	50	litigation	litigation	NOUN
ijtc-1597	24	51	,	,	PUNCT
ijtc-1597	24	52	and	and	CCONJ
ijtc-1597	24	53	the	the	DET
ijtc-1597	24	54	role	role	NOUN
ijtc-1597	24	55	of	of	ADP
ijtc-1597	24	56	tax	tax	NOUN
ijtc-1597	24	57	intermediaries	intermediary	NOUN
ijtc-1597	24	58	in	in	ADP
ijtc-1597	24	59	assisting	assist	VERB
ijtc-1597	24	60	taxpayers	taxpayer	NOUN
ijtc-1597	24	61	.	.	PUNCT
ijtc-1597	25	1	ispriyarso	ispriyarso	VERB
ijtc-1597	25	2	and	and	CCONJ
ijtc-1597	25	3	saadah	saadah	NOUN
ijtc-1597	25	4	(	(	PUNCT
ijtc-1597	25	5	2019	2019	NUM
ijtc-1597	25	6	)	)	PUNCT
ijtc-1597	25	7	(	(	PUNCT
ijtc-1597	25	8	ispriyarso	ispriyarso	VERB
ijtc-1597	25	9	b	b	NOUN
ijtc-1597	25	10	and	and	CCONJ
ijtc-1597	25	11	saadah	saadah	PROPN
ijtc-1597	25	12	n	n	CCONJ
ijtc-1597	25	13	,	,	PUNCT
ijtc-1597	25	14	2019	2019	NUM
ijtc-1597	25	15	)	)	PUNCT
ijtc-1597	25	16	examined	examine	VERB
ijtc-1597	25	17	the	the	DET
ijtc-1597	25	18	challenges	challenge	NOUN
ijtc-1597	25	19	taxpayers	taxpayer	NOUN
ijtc-1597	25	20	face	face	VERB
ijtc-1597	25	21	due	due	ADJ
ijtc-1597	25	22	to	to	ADP
ijtc-1597	25	23	complex	complex	ADJ
ijtc-1597	25	24	tax	tax	NOUN
ijtc-1597	25	25	regulations	regulation	NOUN
ijtc-1597	25	26	and	and	CCONJ
ijtc-1597	25	27	the	the	DET
ijtc-1597	25	28	diverse	diverse	ADJ
ijtc-1597	25	29	legal	legal	ADJ
ijtc-1597	25	30	interpretations	interpretation	NOUN
ijtc-1597	25	31	that	that	PRON
ijtc-1597	25	32	often	often	ADV
ijtc-1597	25	33	lead	lead	VERB
ijtc-1597	25	34	to	to	ADP
ijtc-1597	25	35	disputes	dispute	NOUN
ijtc-1597	25	36	.	.	PUNCT
ijtc-1597	26	1	their	their	PRON
ijtc-1597	26	2	study	study	NOUN
ijtc-1597	26	3	highlighted	highlight	VERB
ijtc-1597	26	4	the	the	DET
ijtc-1597	26	5	necessity	necessity	NOUN
ijtc-1597	26	6	of	of	ADP
ijtc-1597	26	7	legal	legal	ADJ
ijtc-1597	26	8	assistance	assistance	NOUN
ijtc-1597	26	9	but	but	CCONJ
ijtc-1597	26	10	did	do	AUX
ijtc-1597	26	11	not	not	PART
ijtc-1597	26	12	explore	explore	VERB
ijtc-1597	26	13	the	the	DET
ijtc-1597	26	14	collaborative	collaborative	ADJ
ijtc-1597	26	15	role	role	NOUN
ijtc-1597	26	16	of	of	ADP
ijtc-1597	26	17	tax	tax	NOUN
ijtc-1597	26	18	consultants	consultant	NOUN
ijtc-1597	26	19	and	and	CCONJ
ijtc-1597	26	20	attorneys	attorney	NOUN
ijtc-1597	26	21	in	in	ADP
ijtc-1597	26	22	resolving	resolve	VERB
ijtc-1597	26	23	tax	tax	NOUN
ijtc-1597	26	24	disputes	dispute	NOUN
ijtc-1597	26	25	.	.	PUNCT
ijtc-1597	27	1	tan	tan	PROPN
ijtc-1597	27	2	and	and	CCONJ
ijtc-1597	27	3	sudirman	sudirman	PROPN
ijtc-1597	27	4	(	(	PUNCT
ijtc-1597	27	5	2020	2020	NUM
ijtc-1597	27	6	)	)	PUNCT
ijtc-1597	27	7	analyzed	analyze	VERB
ijtc-1597	27	8	tax	tax	NOUN
ijtc-1597	27	9	consultants	consultant	NOUN
ijtc-1597	27	10	’	'	PUNCT
ijtc-1597	27	11	contributions	contribution	NOUN
ijtc-1597	27	12	to	to	ADP
ijtc-1597	27	13	ensuring	ensure	VERB
ijtc-1597	27	14	compliance	compliance	NOUN
ijtc-1597	27	15	and	and	CCONJ
ijtc-1597	27	16	optimizing	optimize	VERB
ijtc-1597	27	17	tax	tax	NOUN
ijtc-1597	27	18	planning	planning	NOUN
ijtc-1597	27	19	.	.	PUNCT
ijtc-1597	28	1	their	their	PRON
ijtc-1597	28	2	research	research	NOUN
ijtc-1597	28	3	focused	focus	VERB
ijtc-1597	28	4	on	on	ADP
ijtc-1597	28	5	strategies	strategy	NOUN
ijtc-1597	28	6	consultants	consultant	NOUN
ijtc-1597	28	7	use	use	VERB
ijtc-1597	28	8	to	to	PART
ijtc-1597	28	9	reduce	reduce	VERB
ijtc-1597	28	10	tax	tax	NOUN
ijtc-1597	28	11	liabilities	liability	NOUN
ijtc-1597	28	12	within	within	ADP
ijtc-1597	28	13	legal	legal	ADJ
ijtc-1597	28	14	boundaries	boundary	NOUN
ijtc-1597	28	15	.	.	PUNCT
ijtc-1597	29	1	however	however	ADV
ijtc-1597	29	2	,	,	PUNCT
ijtc-1597	29	3	it	it	PRON
ijtc-1597	29	4	did	do	AUX
ijtc-1597	29	5	not	not	PART
ijtc-1597	29	6	assess	assess	VERB
ijtc-1597	29	7	their	their	PRON
ijtc-1597	29	8	involvement	involvement	NOUN
ijtc-1597	29	9	in	in	ADP
ijtc-1597	29	10	dispute	dispute	NOUN
ijtc-1597	29	11	resolution	resolution	NOUN
ijtc-1597	29	12	or	or	CCONJ
ijtc-1597	29	13	interaction	interaction	NOUN
ijtc-1597	29	14	with	with	ADP
ijtc-1597	29	15	tax	tax	NOUN
ijtc-1597	29	16	attorneys	attorney	NOUN
ijtc-1597	29	17	in	in	ADP
ijtc-1597	29	18	legal	legal	ADJ
ijtc-1597	29	19	proceedings	proceeding	NOUN
ijtc-1597	29	20	.	.	PUNCT
ijtc-1597	30	1	anggia	anggia	ADP
ijtc-1597	30	2	et	et	PROPN
ijtc-1597	30	3	al	al	PROPN
ijtc-1597	30	4	.	.	PROPN
ijtc-1597	31	1	(	(	PUNCT
ijtc-1597	31	2	2023	2023	NUM
ijtc-1597	31	3	)	)	PUNCT
ijtc-1597	31	4	investigated	investigate	VERB
ijtc-1597	31	5	the	the	DET
ijtc-1597	31	6	role	role	NOUN
ijtc-1597	31	7	of	of	ADP
ijtc-1597	31	8	taxpayer	taxpayer	NOUN
ijtc-1597	31	9	attorneys	attorney	NOUN
ijtc-1597	31	10	in	in	ADP
ijtc-1597	31	11	legal	legal	ADJ
ijtc-1597	31	12	representation	representation	NOUN
ijtc-1597	31	13	,	,	PUNCT
ijtc-1597	31	14	emphasizing	emphasize	VERB
ijtc-1597	31	15	their	their	PRON
ijtc-1597	31	16	function	function	NOUN
ijtc-1597	31	17	in	in	ADP
ijtc-1597	31	18	advocating	advocate	VERB
ijtc-1597	31	19	for	for	ADP
ijtc-1597	31	20	taxpayer	taxpayer	NOUN
ijtc-1597	31	21	rights	right	NOUN
ijtc-1597	31	22	during	during	ADP
ijtc-1597	31	23	tax	tax	NOUN
ijtc-1597	31	24	litigation	litigation	NOUN
ijtc-1597	31	25	.	.	PUNCT
ijtc-1597	32	1	while	while	SCONJ
ijtc-1597	32	2	their	their	PRON
ijtc-1597	32	3	study	study	NOUN
ijtc-1597	32	4	provided	provide	VERB
ijtc-1597	32	5	insights	insight	NOUN
ijtc-1597	32	6	into	into	ADP
ijtc-1597	32	7	the	the	DET
ijtc-1597	32	8	effectiveness	effectiveness	NOUN
ijtc-1597	32	9	of	of	ADP
ijtc-1597	32	10	legal	legal	ADJ
ijtc-1597	32	11	strategies	strategy	NOUN
ijtc-1597	32	12	in	in	ADP
ijtc-1597	32	13	court	court	NOUN
ijtc-1597	32	14	,	,	PUNCT
ijtc-1597	32	15	it	it	PRON
ijtc-1597	32	16	did	do	AUX
ijtc-1597	32	17	not	not	PART
ijtc-1597	32	18	address	address	VERB
ijtc-1597	32	19	how	how	SCONJ
ijtc-1597	32	20	taxpayer	taxpayer	NOUN
ijtc-1597	32	21	attorneys	attorney	NOUN
ijtc-1597	32	22	work	work	VERB
ijtc-1597	32	23	alongside	alongside	ADP
ijtc-1597	32	24	tax	tax	NOUN
ijtc-1597	32	25	consultants	consultant	NOUN
ijtc-1597	32	26	to	to	PART
ijtc-1597	32	27	prevent	prevent	VERB
ijtc-1597	32	28	disputes	dispute	NOUN
ijtc-1597	32	29	before	before	SCONJ
ijtc-1597	32	30	litigation	litigation	NOUN
ijtc-1597	32	31	arises	arise	VERB
ijtc-1597	32	32	.	.	PUNCT
ijtc-1597	33	1	cahyadini	cahyadini	PROPN
ijtc-1597	33	2	et	et	PROPN
ijtc-1597	33	3	al	al	PROPN
ijtc-1597	33	4	.	.	PROPN
ijtc-1597	34	1	(	(	PUNCT
ijtc-1597	34	2	2023	2023	NUM
ijtc-1597	34	3	)	)	PUNCT
ijtc-1597	34	4	conducted	conduct	VERB
ijtc-1597	34	5	a	a	DET
ijtc-1597	34	6	comparative	comparative	ADJ
ijtc-1597	34	7	study	study	NOUN
ijtc-1597	34	8	on	on	ADP
ijtc-1597	34	9	the	the	DET
ijtc-1597	34	10	availability	availability	NOUN
ijtc-1597	34	11	and	and	CCONJ
ijtc-1597	34	12	role	role	NOUN
ijtc-1597	34	13	of	of	ADP
ijtc-1597	34	14	tax	tax	NOUN
ijtc-1597	34	15	consultants	consultant	NOUN
ijtc-1597	34	16	in	in	ADP
ijtc-1597	34	17	different	different	ADJ
ijtc-1597	34	18	countries	country	NOUN
ijtc-1597	34	19	.	.	PUNCT
ijtc-1597	35	1	they	they	PRON
ijtc-1597	35	2	found	find	VERB
ijtc-1597	35	3	that	that	SCONJ
ijtc-1597	35	4	jurisdictions	jurisdiction	NOUN
ijtc-1597	35	5	with	with	ADP
ijtc-1597	35	6	a	a	DET
ijtc-1597	35	7	higher	high	ADJ
ijtc-1597	35	8	ratio	ratio	NOUN
ijtc-1597	35	9	of	of	ADP
ijtc-1597	35	10	tax	tax	NOUN
ijtc-1597	35	11	consultants	consultant	NOUN
ijtc-1597	35	12	to	to	ADP
ijtc-1597	35	13	taxpayers	taxpayer	NOUN
ijtc-1597	35	14	tend	tend	VERB
ijtc-1597	35	15	to	to	PART
ijtc-1597	35	16	experience	experience	VERB
ijtc-1597	35	17	fewer	few	ADJ
ijtc-1597	35	18	disputes	dispute	NOUN
ijtc-1597	35	19	due	due	ADP
ijtc-1597	35	20	to	to	ADP
ijtc-1597	35	21	proactive	proactive	ADJ
ijtc-1597	35	22	advisory	advisory	ADJ
ijtc-1597	35	23	services	service	NOUN
ijtc-1597	35	24	.	.	PUNCT
ijtc-1597	36	1	however	however	ADV
ijtc-1597	36	2	,	,	PUNCT
ijtc-1597	36	3	their	their	PRON
ijtc-1597	36	4	study	study	NOUN
ijtc-1597	36	5	did	do	AUX
ijtc-1597	36	6	not	not	PART
ijtc-1597	36	7	specifically	specifically	ADV
ijtc-1597	36	8	examine	examine	VERB
ijtc-1597	36	9	indonesia	indonesia	PROPN
ijtc-1597	36	10	’s	’s	PART
ijtc-1597	36	11	tax	tax	NOUN
ijtc-1597	36	12	environment	environment	NOUN
ijtc-1597	36	13	or	or	CCONJ
ijtc-1597	36	14	the	the	DET
ijtc-1597	36	15	interplay	interplay	NOUN
ijtc-1597	36	16	between	between	ADP
ijtc-1597	36	17	tax	tax	NOUN
ijtc-1597	36	18	consultants	consultant	NOUN
ijtc-1597	36	19	and	and	CCONJ
ijtc-1597	36	20	attorneys	attorney	NOUN
ijtc-1597	36	21	.	.	PUNCT
ijtc-1597	37	1	totanan	totanan	VERB
ijtc-1597	37	2	et	et	PROPN
ijtc-1597	37	3	al	al	PROPN
ijtc-1597	37	4	.	.	PROPN
ijtc-1597	38	1	(	(	PUNCT
ijtc-1597	38	2	2024	2024	NUM
ijtc-1597	38	3	)	)	PUNCT
ijtc-1597	38	4	explored	explore	VERB
ijtc-1597	38	5	the	the	DET
ijtc-1597	38	6	impact	impact	NOUN
ijtc-1597	38	7	of	of	ADP
ijtc-1597	38	8	frequent	frequent	ADJ
ijtc-1597	38	9	tax	tax	NOUN
ijtc-1597	38	10	policy	policy	NOUN
ijtc-1597	38	11	changes	change	NOUN
ijtc-1597	38	12	on	on	ADP
ijtc-1597	38	13	taxpayer	taxpayer	NOUN
ijtc-1597	38	14	compliance	compliance	NOUN
ijtc-1597	38	15	,	,	PUNCT
ijtc-1597	38	16	revealing	reveal	VERB
ijtc-1597	38	17	that	that	SCONJ
ijtc-1597	38	18	regulatory	regulatory	ADJ
ijtc-1597	38	19	uncertainty	uncertainty	NOUN
ijtc-1597	38	20	often	often	ADV
ijtc-1597	38	21	leads	lead	VERB
ijtc-1597	38	22	to	to	ADP
ijtc-1597	38	23	disputes	dispute	NOUN
ijtc-1597	38	24	.	.	PUNCT
ijtc-1597	39	1	they	they	PRON
ijtc-1597	39	2	suggested	suggest	VERB
ijtc-1597	39	3	that	that	SCONJ
ijtc-1597	39	4	tax	tax	NOUN
ijtc-1597	39	5	intermediaries	intermediary	NOUN
ijtc-1597	39	6	are	be	AUX
ijtc-1597	39	7	crucial	crucial	ADJ
ijtc-1597	39	8	in	in	ADP
ijtc-1597	39	9	bridging	bridge	VERB
ijtc-1597	39	10	the	the	DET
ijtc-1597	39	11	gap	gap	NOUN
ijtc-1597	39	12	between	between	ADP
ijtc-1597	39	13	taxpayers	taxpayer	NOUN
ijtc-1597	39	14	and	and	CCONJ
ijtc-1597	39	15	tax	tax	NOUN
ijtc-1597	39	16	authorities	authority	NOUN
ijtc-1597	39	17	.	.	PUNCT
ijtc-1597	40	1	still	still	ADV
ijtc-1597	40	2	,	,	PUNCT
ijtc-1597	40	3	their	their	PRON
ijtc-1597	40	4	research	research	NOUN
ijtc-1597	40	5	did	do	AUX
ijtc-1597	40	6	not	not	PART
ijtc-1597	40	7	provide	provide	VERB
ijtc-1597	40	8	a	a	DET
ijtc-1597	40	9	detailed	detailed	ADJ
ijtc-1597	40	10	analysis	analysis	NOUN
ijtc-1597	40	11	of	of	ADP
ijtc-1597	40	12	the	the	DET
ijtc-1597	40	13	legal	legal	ADJ
ijtc-1597	40	14	mechanisms	mechanism	NOUN
ijtc-1597	40	15	available	available	ADJ
ijtc-1597	40	16	to	to	ADP
ijtc-1597	40	17	taxpayers	taxpayer	NOUN
ijtc-1597	40	18	when	when	SCONJ
ijtc-1597	40	19	disputes	dispute	NOUN
ijtc-1597	40	20	arise	arise	VERB
ijtc-1597	40	21	.	.	PUNCT
ijtc-1597	41	1	tax	tax	NOUN
ijtc-1597	41	2	consultants	consultant	NOUN
ijtc-1597	41	3	emerge	emerge	VERB
ijtc-1597	41	4	as	as	ADP
ijtc-1597	41	5	essential	essential	ADJ
ijtc-1597	41	6	advisors	advisor	NOUN
ijtc-1597	41	7	and	and	CCONJ
ijtc-1597	41	8	problem	problem	NOUN
ijtc-1597	41	9	solvers	solver	NOUN
ijtc-1597	41	10	in	in	ADP
ijtc-1597	41	11	this	this	DET
ijtc-1597	41	12	landscape	landscape	NOUN
ijtc-1597	41	13	,	,	PUNCT
ijtc-1597	41	14	helping	help	VERB
ijtc-1597	41	15	taxpayers	taxpayer	NOUN
ijtc-1597	41	16	navigate	navigate	VERB
ijtc-1597	41	17	the	the	DET
ijtc-1597	41	18	evolving	evolve	VERB
ijtc-1597	41	19	landscape	landscape	NOUN
ijtc-1597	41	20	of	of	ADP
ijtc-1597	41	21	tax	tax	NOUN
ijtc-1597	41	22	regulations	regulation	NOUN
ijtc-1597	41	23	.	.	PUNCT
ijtc-1597	42	1	with	with	ADP
ijtc-1597	42	2	their	their	PRON
ijtc-1597	42	3	in	in	ADP
ijtc-1597	42	4	-	-	PUNCT
ijtc-1597	42	5	depth	depth	NOUN
ijtc-1597	42	6	expertise	expertise	NOUN
ijtc-1597	42	7	,	,	PUNCT
ijtc-1597	42	8	tax	tax	NOUN
ijtc-1597	42	9	consultants	consultant	NOUN
ijtc-1597	42	10	provide	provide	VERB
ijtc-1597	42	11	tailored	tailored	ADJ
ijtc-1597	42	12	guidance	guidance	NOUN
ijtc-1597	42	13	beyond	beyond	ADP
ijtc-1597	42	14	mere	mere	ADJ
ijtc-1597	42	15	compliance	compliance	NOUN
ijtc-1597	42	16	,	,	PUNCT
ijtc-1597	42	17	protecting	protect	VERB
ijtc-1597	42	18	taxpayer	taxpayer	NOUN
ijtc-1597	42	19	rights	right	NOUN
ijtc-1597	42	20	.	.	PUNCT
ijtc-1597	43	1	for	for	ADP
ijtc-1597	43	2	instance	instance	NOUN
ijtc-1597	43	3	,	,	PUNCT
ijtc-1597	43	4	they	they	PRON
ijtc-1597	43	5	can	can	AUX
ijtc-1597	43	6	assist	assist	VERB
ijtc-1597	43	7	with	with	ADP
ijtc-1597	43	8	strategies	strategy	NOUN
ijtc-1597	43	9	to	to	PART
ijtc-1597	43	10	optimise	optimise	VERB
ijtc-1597	43	11	taxes	taxis	NOUN
ijtc-1597	43	12	,	,	PUNCT
ijtc-1597	43	13	take	take	VERB
ijtc-1597	43	14	advantage	advantage	NOUN
ijtc-1597	43	15	of	of	ADP
ijtc-1597	43	16	incentives	incentive	NOUN
ijtc-1597	43	17	,	,	PUNCT
ijtc-1597	43	18	and	and	CCONJ
ijtc-1597	43	19	provide	provide	VERB
ijtc-1597	43	20	representation	representation	NOUN
ijtc-1597	43	21	during	during	ADP
ijtc-1597	43	22	legal	legal	ADJ
ijtc-1597	43	23	disputes	dispute	NOUN
ijtc-1597	43	24	when	when	SCONJ
ijtc-1597	43	25	necessary	necessary	ADJ
ijtc-1597	43	26	(	(	PUNCT
ijtc-1597	43	27	tan	tan	NOUN
ijtc-1597	43	28	d	d	NOUN
ijtc-1597	43	29	and	and	CCONJ
ijtc-1597	43	30	sudirman	sudirman	PROPN
ijtc-1597	43	31	l	l	PROPN
ijtc-1597	43	32	,	,	PUNCT
ijtc-1597	43	33	2020	2020	NUM
ijtc-1597	43	34	)	)	PUNCT
ijtc-1597	43	35	.	.	PUNCT
ijtc-1597	44	1	this	this	DET
ijtc-1597	44	2	study	study	NOUN
ijtc-1597	44	3	fills	fill	VERB
ijtc-1597	44	4	this	this	DET
ijtc-1597	44	5	gap	gap	NOUN
ijtc-1597	44	6	by	by	ADP
ijtc-1597	44	7	analyzing	analyze	VERB
ijtc-1597	44	8	how	how	SCONJ
ijtc-1597	44	9	tax	tax	NOUN
ijtc-1597	44	10	consultants	consultant	NOUN
ijtc-1597	44	11	and	and	CCONJ
ijtc-1597	44	12	taxpayer	taxpayer	NOUN
ijtc-1597	44	13	attorneys	attorney	NOUN
ijtc-1597	44	14	interact	interact	VERB
ijtc-1597	44	15	in	in	ADP
ijtc-1597	44	16	resolving	resolve	VERB
ijtc-1597	44	17	tax	tax	NOUN
ijtc-1597	44	18	disputes	dispute	NOUN
ijtc-1597	44	19	,	,	PUNCT
ijtc-1597	44	20	offering	offer	VERB
ijtc-1597	44	21	a	a	DET
ijtc-1597	44	22	unique	unique	ADJ
ijtc-1597	44	23	perspective	perspective	NOUN
ijtc-1597	44	24	on	on	ADP
ijtc-1597	44	25	their	their	PRON
ijtc-1597	44	26	complementary	complementary	ADJ
ijtc-1597	44	27	roles	role	NOUN
ijtc-1597	44	28	.	.	PUNCT
ijtc-1597	45	1	unlike	unlike	ADP
ijtc-1597	45	2	previous	previous	ADJ
ijtc-1597	45	3	research	research	NOUN
ijtc-1597	45	4	that	that	PRON
ijtc-1597	45	5	examines	examine	VERB
ijtc-1597	45	6	tax	tax	NOUN
ijtc-1597	45	7	compliance	compliance	NOUN
ijtc-1597	45	8	or	or	CCONJ
ijtc-1597	45	9	litigation	litigation	NOUN
ijtc-1597	45	10	separately	separately	ADV
ijtc-1597	45	11	,	,	PUNCT
ijtc-1597	45	12	this	this	DET
ijtc-1597	45	13	paper	paper	NOUN
ijtc-1597	45	14	highlights	highlight	VERB
ijtc-1597	45	15	the	the	DET
ijtc-1597	45	16	synergy	synergy	NOUN
ijtc-1597	45	17	between	between	ADP
ijtc-1597	45	18	these	these	DET
ijtc-1597	45	19	professions	profession	NOUN
ijtc-1597	45	20	in	in	ADP
ijtc-1597	45	21	assisting	assist	VERB
ijtc-1597	45	22	taxpayers	taxpayer	NOUN
ijtc-1597	45	23	and	and	CCONJ
ijtc-1597	45	24	ensuring	ensure	VERB
ijtc-1597	45	25	legal	legal	ADJ
ijtc-1597	45	26	certainty	certainty	NOUN
ijtc-1597	45	27	in	in	ADP
ijtc-1597	45	28	indonesia	indonesia	PROPN
ijtc-1597	45	29	’s	’s	PART
ijtc-1597	45	30	tax	tax	NOUN
ijtc-1597	45	31	system	system	NOUN
ijtc-1597	45	32	.	.	PUNCT
ijtc-1597	46	1	by	by	ADP
ijtc-1597	46	2	adopting	adopt	VERB
ijtc-1597	46	3	a	a	DET
ijtc-1597	46	4	qualitative	qualitative	ADJ
ijtc-1597	46	5	approach	approach	NOUN
ijtc-1597	46	6	,	,	PUNCT
ijtc-1597	46	7	this	this	DET
ijtc-1597	46	8	study	study	NOUN
ijtc-1597	46	9	provides	provide	VERB
ijtc-1597	46	10	insights	insight	NOUN
ijtc-1597	46	11	into	into	ADP
ijtc-1597	46	12	how	how	SCONJ
ijtc-1597	46	13	their	their	PRON
ijtc-1597	46	14	collaboration	collaboration	NOUN
ijtc-1597	46	15	enhances	enhance	VERB
ijtc-1597	46	16	taxpayer	taxpayer	NOUN
ijtc-1597	46	17	outcomes	outcome	NOUN
ijtc-1597	46	18	,	,	PUNCT
ijtc-1597	46	19	particularly	particularly	ADV
ijtc-1597	46	20	in	in	ADP
ijtc-1597	46	21	navigating	navigate	VERB
ijtc-1597	46	22	complex	complex	ADJ
ijtc-1597	46	23	regulations	regulation	NOUN
ijtc-1597	46	24	and	and	CCONJ
ijtc-1597	46	25	mitigating	mitigate	VERB
ijtc-1597	46	26	legal	legal	ADJ
ijtc-1597	46	27	risks	risk	NOUN
ijtc-1597	46	28	.	.	PUNCT
ijtc-1597	47	1	taxpayer	taxpayer	NOUN
ijtc-1597	47	2	attorneys	attorney	NOUN
ijtc-1597	47	3	,	,	PUNCT
ijtc-1597	47	4	on	on	ADP
ijtc-1597	47	5	the	the	DET
ijtc-1597	47	6	other	other	ADJ
ijtc-1597	47	7	hand	hand	NOUN
ijtc-1597	47	8	,	,	PUNCT
ijtc-1597	47	9	play	play	VERB
ijtc-1597	47	10	an	an	DET
ijtc-1597	47	11	equally	equally	ADV
ijtc-1597	47	12	significant	significant	ADJ
ijtc-1597	47	13	role	role	NOUN
ijtc-1597	47	14	in	in	ADP
ijtc-1597	47	15	representing	represent	VERB
ijtc-1597	47	16	taxpayers	taxpayer	NOUN
ijtc-1597	47	17	before	before	ADP
ijtc-1597	47	18	tax	tax	NOUN
ijtc-1597	47	19	authorities	authority	NOUN
ijtc-1597	47	20	and	and	CCONJ
ijtc-1597	47	21	in	in	ADP
ijtc-1597	47	22	legal	legal	ADJ
ijtc-1597	47	23	proceedings	proceeding	NOUN
ijtc-1597	47	24	.	.	PUNCT
ijtc-1597	48	1	their	their	PRON
ijtc-1597	48	2	responsibilities	responsibility	NOUN
ijtc-1597	48	3	include	include	VERB
ijtc-1597	48	4	ensuring	ensure	VERB
ijtc-1597	48	5	taxpayers	taxpayer	NOUN
ijtc-1597	48	6	act	act	VERB
ijtc-1597	48	7	under	under	ADP
ijtc-1597	48	8	the	the	DET
ijtc-1597	48	9	law	law	NOUN
ijtc-1597	48	10	while	while	SCONJ
ijtc-1597	48	11	advocating	advocate	VERB
ijtc-1597	48	12	for	for	ADP
ijtc-1597	48	13	their	their	PRON
ijtc-1597	48	14	rights	right	NOUN
ijtc-1597	48	15	,	,	PUNCT
ijtc-1597	48	16	which	which	PRON
ijtc-1597	48	17	may	may	AUX
ijtc-1597	48	18	be	be	AUX
ijtc-1597	48	19	at	at	ADP
ijtc-1597	48	20	risk	risk	NOUN
ijtc-1597	48	21	due	due	ADP
ijtc-1597	48	22	to	to	ADP
ijtc-1597	48	23	conflicting	conflicting	ADJ
ijtc-1597	48	24	interpretations	interpretation	NOUN
ijtc-1597	48	25	of	of	ADP
ijtc-1597	48	26	tax	tax	NOUN
ijtc-1597	48	27	regulations	regulation	NOUN
ijtc-1597	48	28	.	.	PUNCT
ijtc-1597	49	1	in	in	ADP
ijtc-1597	49	2	many	many	ADJ
ijtc-1597	49	3	cases	case	NOUN
ijtc-1597	49	4	,	,	PUNCT
ijtc-1597	49	5	these	these	DET
ijtc-1597	49	6	attorneys	attorney	NOUN
ijtc-1597	49	7	are	be	AUX
ijtc-1597	49	8	pivotal	pivotal	ADJ
ijtc-1597	49	9	in	in	ADP
ijtc-1597	49	10	resolving	resolve	VERB
ijtc-1597	49	11	disputes	dispute	NOUN
ijtc-1597	49	12	,	,	PUNCT
ijtc-1597	49	13	whether	whether	SCONJ
ijtc-1597	49	14	through	through	ADP
ijtc-1597	49	15	administrative	administrative	ADJ
ijtc-1597	49	16	channels	channel	NOUN
ijtc-1597	49	17	or	or	CCONJ
ijtc-1597	49	18	court	court	NOUN
ijtc-1597	49	19	litigation	litigation	NOUN
ijtc-1597	49	20	(	(	PUNCT
ijtc-1597	49	21	anggia	anggia	ADP
ijtc-1597	49	22	p	p	PROPN
ijtc-1597	49	23	,	,	PUNCT
ijtc-1597	49	24	et	et	PROPN
ijtc-1597	49	25	al	al	PROPN
ijtc-1597	49	26	,	,	PUNCT
ijtc-1597	49	27	2023	2023	NUM
ijtc-1597	49	28	)	)	PUNCT
ijtc-1597	49	29	.	.	PUNCT
ijtc-1597	50	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	50	2	tax	tax	NOUN
ijtc-1597	50	3	dispute	dispute	NOUN
ijtc-1597	50	4	resolution	resolution	NOUN
ijtc-1597	50	5	mechanisms	mechanism	NOUN
ijtc-1597	50	6	:	:	PUNCT
ijtc-1597	50	7	legal	legal	ADJ
ijtc-1597	50	8	contributions	contribution	NOUN
ijtc-1597	50	9	of	of	ADP
ijtc-1597	50	10	tax	tax	NOUN
ijtc-1597	50	11	consultants	consultant	NOUN
ijtc-1597	50	12	and	and	CCONJ
ijtc-1597	50	13	tax	tax	NOUN
ijtc-1597	50	14	attorneys	attorney	NOUN
ijtc-1597	50	15	in	in	ADP
ijtc-1597	50	16	indonesia	indonesia	PROPN
ijtc-1597	50	17	silalahi	silalahi	PROPN
ijtc-1597	50	18	,	,	PUNCT
ijtc-1597	50	19	maulana	maulana	PROPN
ijtc-1597	50	20	,	,	PUNCT
ijtc-1597	50	21	ana	ana	PROPN
ijtc-1597	50	22	,	,	PUNCT
ijtc-1597	50	23	and	and	CCONJ
ijtc-1597	50	24	kurnia	kurnia	NOUN
ijtc-1597	51	1	27	27	NUM
ijtc-1597	51	2	|	|	ADV
ijtc-1597	51	3	ilomata	ilomata	PROPN
ijtc-1597	51	4	international	international	ADJ
ijtc-1597	51	5	journal	journal	NOUN
ijtc-1597	51	6	of	of	ADP
ijtc-1597	51	7	tax	tax	PROPN
ijtc-1597	51	8	&	&	CCONJ
ijtc-1597	51	9	accounting	accounting	NOUN
ijtc-1597	51	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1597	51	11	by	by	ADP
ijtc-1597	51	12	fostering	foster	VERB
ijtc-1597	51	13	collaboration	collaboration	NOUN
ijtc-1597	51	14	with	with	ADP
ijtc-1597	51	15	tax	tax	NOUN
ijtc-1597	51	16	consultants	consultant	NOUN
ijtc-1597	51	17	and	and	CCONJ
ijtc-1597	51	18	taxpayer	taxpayer	NOUN
ijtc-1597	51	19	attorneys	attorney	NOUN
ijtc-1597	51	20	,	,	PUNCT
ijtc-1597	51	21	taxpayers	taxpayer	NOUN
ijtc-1597	51	22	can	can	AUX
ijtc-1597	51	23	better	well	ADV
ijtc-1597	51	24	navigate	navigate	VERB
ijtc-1597	51	25	the	the	DET
ijtc-1597	51	26	complexities	complexity	NOUN
ijtc-1597	51	27	of	of	ADP
ijtc-1597	51	28	taxation	taxation	NOUN
ijtc-1597	51	29	.	.	PUNCT
ijtc-1597	52	1	this	this	DET
ijtc-1597	52	2	support	support	NOUN
ijtc-1597	52	3	helps	help	VERB
ijtc-1597	52	4	prevent	prevent	VERB
ijtc-1597	52	5	disputes	dispute	NOUN
ijtc-1597	52	6	and	and	CCONJ
ijtc-1597	52	7	provides	provide	VERB
ijtc-1597	52	8	more	more	ADJ
ijtc-1597	52	9	legal	legal	ADJ
ijtc-1597	52	10	certainty	certainty	NOUN
ijtc-1597	52	11	in	in	ADP
ijtc-1597	52	12	meeting	meet	VERB
ijtc-1597	52	13	tax	tax	NOUN
ijtc-1597	52	14	obligations	obligation	NOUN
ijtc-1597	52	15	.	.	PUNCT
ijtc-1597	53	1	ultimately	ultimately	ADV
ijtc-1597	53	2	,	,	PUNCT
ijtc-1597	53	3	this	this	DET
ijtc-1597	53	4	study	study	NOUN
ijtc-1597	53	5	underscores	underscore	VERB
ijtc-1597	53	6	the	the	DET
ijtc-1597	53	7	importance	importance	NOUN
ijtc-1597	53	8	of	of	ADP
ijtc-1597	53	9	synergy	synergy	NOUN
ijtc-1597	53	10	between	between	ADP
ijtc-1597	53	11	taxpayers	taxpayer	NOUN
ijtc-1597	53	12	,	,	PUNCT
ijtc-1597	53	13	consultants	consultant	NOUN
ijtc-1597	53	14	,	,	PUNCT
ijtc-1597	53	15	and	and	CCONJ
ijtc-1597	53	16	attorneys	attorney	NOUN
ijtc-1597	53	17	in	in	ADP
ijtc-1597	53	18	building	build	VERB
ijtc-1597	53	19	a	a	DET
ijtc-1597	53	20	taxation	taxation	NOUN
ijtc-1597	53	21	system	system	NOUN
ijtc-1597	53	22	that	that	PRON
ijtc-1597	53	23	is	be	AUX
ijtc-1597	53	24	more	more	ADV
ijtc-1597	53	25	transparent	transparent	ADJ
ijtc-1597	53	26	,	,	PUNCT
ijtc-1597	53	27	fair	fair	ADJ
ijtc-1597	53	28	,	,	PUNCT
ijtc-1597	53	29	and	and	CCONJ
ijtc-1597	53	30	aligned	align	VERB
ijtc-1597	53	31	with	with	ADP
ijtc-1597	53	32	sustainable	sustainable	ADJ
ijtc-1597	53	33	development	development	NOUN
ijtc-1597	53	34	goals	goal	NOUN
ijtc-1597	53	35	(	(	PUNCT
ijtc-1597	53	36	jaya	jaya	PROPN
ijtc-1597	53	37	imlm	imlm	PROPN
ijtc-1597	53	38	,	,	PUNCT
ijtc-1597	53	39	padilla	padilla	PROPN
ijtc-1597	53	40	mae	mae	PROPN
ijtc-1597	53	41	,	,	PUNCT
ijtc-1597	53	42	2024	2024	NUM
ijtc-1597	53	43	)	)	PUNCT
ijtc-1597	53	44	.	.	PUNCT
ijtc-1597	54	1	figure	figure	NOUN
ijtc-1597	54	2	1	1	NUM
ijtc-1597	54	3	.	.	PUNCT
ijtc-1597	55	1	the	the	DET
ijtc-1597	55	2	comprehensive	comprehensive	ADJ
ijtc-1597	55	3	approach	approach	NOUN
ijtc-1597	55	4	of	of	ADP
ijtc-1597	55	5	the	the	DET
ijtc-1597	55	6	directorate	directorate	ADJ
ijtc-1597	55	7	general	general	NOUN
ijtc-1597	55	8	of	of	ADP
ijtc-1597	55	9	taxes	taxis	NOUN
ijtc-1597	55	10	(	(	PUNCT
ijtc-1597	55	11	dgt	dgt	NOUN
ijtc-1597	55	12	)	)	PUNCT
ijtc-1597	55	13	source	source	NOUN
ijtc-1597	55	14	:	:	PUNCT
ijtc-1597	55	15	directorate	directorate	ADJ
ijtc-1597	55	16	general	general	NOUN
ijtc-1597	55	17	of	of	ADP
ijtc-1597	55	18	taxes	taxis	NOUN
ijtc-1597	55	19	(	(	PUNCT
ijtc-1597	55	20	dgt	dgt	NOUN
ijtc-1597	55	21	)	)	PUNCT
ijtc-1597	55	22	annual	annual	ADJ
ijtc-1597	55	23	report	report	NOUN
ijtc-1597	55	24	,	,	PUNCT
ijtc-1597	55	25	2024	2024	NUM
ijtc-1597	55	26	,	,	PUNCT
ijtc-1597	55	27	processed	process	VERB
ijtc-1597	55	28	by	by	ADP
ijtc-1597	55	29	the	the	DET
ijtc-1597	55	30	authors	author	NOUN
ijtc-1597	55	31	this	this	DET
ijtc-1597	55	32	infographic	infographic	ADJ
ijtc-1597	55	33	illustrates	illustrate	VERB
ijtc-1597	55	34	the	the	DET
ijtc-1597	55	35	comprehensive	comprehensive	ADJ
ijtc-1597	55	36	approach	approach	NOUN
ijtc-1597	55	37	of	of	ADP
ijtc-1597	55	38	the	the	DET
ijtc-1597	55	39	directorate	directorate	ADJ
ijtc-1597	55	40	general	general	NOUN
ijtc-1597	55	41	of	of	ADP
ijtc-1597	55	42	taxes	taxis	NOUN
ijtc-1597	55	43	(	(	PUNCT
ijtc-1597	55	44	dgt	dgt	NOUN
ijtc-1597	55	45	)	)	PUNCT
ijtc-1597	55	46	in	in	ADP
ijtc-1597	55	47	enhancing	enhance	VERB
ijtc-1597	55	48	tax	tax	NOUN
ijtc-1597	55	49	compliance	compliance	NOUN
ijtc-1597	55	50	through	through	ADP
ijtc-1597	55	51	a	a	DET
ijtc-1597	55	52	structured	structured	ADJ
ijtc-1597	55	53	management	management	NOUN
ijtc-1597	55	54	of	of	ADP
ijtc-1597	55	55	taxpayer	taxpayer	NOUN
ijtc-1597	55	56	behavior	behavior	NOUN
ijtc-1597	55	57	,	,	PUNCT
ijtc-1597	55	58	focusing	focus	VERB
ijtc-1597	55	59	on	on	ADP
ijtc-1597	55	60	various	various	ADJ
ijtc-1597	55	61	taxpayer	taxpayer	NOUN
ijtc-1597	55	62	categories	category	NOUN
ijtc-1597	55	63	,	,	PUNCT
ijtc-1597	55	64	from	from	ADP
ijtc-1597	55	65	those	those	PRON
ijtc-1597	55	66	flagged	flag	VERB
ijtc-1597	55	67	for	for	ADP
ijtc-1597	55	68	potential	potential	ADJ
ijtc-1597	55	69	criminal	criminal	ADJ
ijtc-1597	55	70	activities	activity	NOUN
ijtc-1597	55	71	to	to	ADP
ijtc-1597	55	72	those	those	PRON
ijtc-1597	55	73	requiring	require	VERB
ijtc-1597	55	74	educational	educational	ADJ
ijtc-1597	55	75	outreach	outreach	NOUN
ijtc-1597	55	76	.	.	PUNCT
ijtc-1597	56	1	in	in	ADP
ijtc-1597	56	2	this	this	DET
ijtc-1597	56	3	context	context	NOUN
ijtc-1597	56	4	,	,	PUNCT
ijtc-1597	56	5	the	the	DET
ijtc-1597	56	6	roles	role	NOUN
ijtc-1597	56	7	of	of	ADP
ijtc-1597	56	8	tax	tax	NOUN
ijtc-1597	56	9	consultants	consultant	NOUN
ijtc-1597	56	10	and	and	CCONJ
ijtc-1597	56	11	taxpayer	taxpayer	NOUN
ijtc-1597	56	12	attorneys	attorney	NOUN
ijtc-1597	56	13	are	be	AUX
ijtc-1597	56	14	pivotal	pivotal	ADJ
ijtc-1597	56	15	,	,	PUNCT
ijtc-1597	56	16	serving	serve	VERB
ijtc-1597	56	17	as	as	ADP
ijtc-1597	56	18	a	a	DET
ijtc-1597	56	19	bridge	bridge	NOUN
ijtc-1597	56	20	between	between	ADP
ijtc-1597	56	21	the	the	DET
ijtc-1597	56	22	dgt	dgt	NOUN
ijtc-1597	56	23	and	and	CCONJ
ijtc-1597	56	24	taxpayers	taxpayer	NOUN
ijtc-1597	56	25	by	by	ADP
ijtc-1597	56	26	offering	offer	VERB
ijtc-1597	56	27	precise	precise	ADJ
ijtc-1597	56	28	advice	advice	NOUN
ijtc-1597	56	29	and	and	CCONJ
ijtc-1597	56	30	strategies	strategy	NOUN
ijtc-1597	56	31	to	to	PART
ijtc-1597	56	32	optimize	optimize	VERB
ijtc-1597	56	33	tax	tax	NOUN
ijtc-1597	56	34	compliance	compliance	NOUN
ijtc-1597	56	35	(	(	PUNCT
ijtc-1597	56	36	tenreng	tenreng	NOUN
ijtc-1597	56	37	m	m	PROPN
ijtc-1597	56	38	,	,	PUNCT
ijtc-1597	56	39	et	et	PROPN
ijtc-1597	56	40	al	al	PROPN
ijtc-1597	56	41	,	,	PUNCT
ijtc-1597	56	42	2021	2021	NUM
ijtc-1597	56	43	)	)	PUNCT
ijtc-1597	56	44	.	.	PUNCT
ijtc-1597	57	1	tax	tax	NOUN
ijtc-1597	57	2	consultants	consultant	NOUN
ijtc-1597	57	3	assist	assist	VERB
ijtc-1597	57	4	taxpayers	taxpayer	NOUN
ijtc-1597	57	5	in	in	ADP
ijtc-1597	57	6	understanding	understand	VERB
ijtc-1597	57	7	their	their	PRON
ijtc-1597	57	8	tax	tax	NOUN
ijtc-1597	57	9	obligations	obligation	NOUN
ijtc-1597	57	10	,	,	PUNCT
ijtc-1597	57	11	identifying	identify	VERB
ijtc-1597	57	12	potential	potential	ADJ
ijtc-1597	57	13	issues	issue	NOUN
ijtc-1597	57	14	,	,	PUNCT
ijtc-1597	57	15	and	and	CCONJ
ijtc-1597	57	16	providing	provide	VERB
ijtc-1597	57	17	solutions	solution	NOUN
ijtc-1597	57	18	to	to	PART
ijtc-1597	57	19	prevent	prevent	VERB
ijtc-1597	57	20	tax	tax	NOUN
ijtc-1597	57	21	crimes	crime	NOUN
ijtc-1597	57	22	or	or	CCONJ
ijtc-1597	57	23	other	other	ADJ
ijtc-1597	57	24	compliance	compliance	NOUN
ijtc-1597	57	25	challenges	challenge	NOUN
ijtc-1597	57	26	.	.	PUNCT
ijtc-1597	58	1	meanwhile	meanwhile	ADV
ijtc-1597	58	2	,	,	PUNCT
ijtc-1597	58	3	with	with	ADP
ijtc-1597	58	4	their	their	PRON
ijtc-1597	58	5	legal	legal	ADJ
ijtc-1597	58	6	authority	authority	NOUN
ijtc-1597	58	7	,	,	PUNCT
ijtc-1597	58	8	taxpayer	taxpayer	NOUN
ijtc-1597	58	9	attorneys	attorney	NOUN
ijtc-1597	58	10	represent	represent	VERB
ijtc-1597	58	11	taxpayers	taxpayer	NOUN
ijtc-1597	58	12	in	in	ADP
ijtc-1597	58	13	dealings	dealing	NOUN
ijtc-1597	58	14	with	with	ADP
ijtc-1597	58	15	the	the	DET
ijtc-1597	58	16	dgt	dgt	NOUN
ijtc-1597	58	17	,	,	PUNCT
ijtc-1597	58	18	ensuring	ensure	VERB
ijtc-1597	58	19	that	that	SCONJ
ijtc-1597	58	20	tax	tax	NOUN
ijtc-1597	58	21	obligations	obligation	NOUN
ijtc-1597	58	22	are	be	AUX
ijtc-1597	58	23	fulfilled	fulfil	VERB
ijtc-1597	58	24	accurately	accurately	ADV
ijtc-1597	58	25	and	and	CCONJ
ijtc-1597	58	26	under	under	ADP
ijtc-1597	58	27	prevailing	prevail	VERB
ijtc-1597	58	28	regulations	regulation	NOUN
ijtc-1597	58	29	(	(	PUNCT
ijtc-1597	58	30	eddy	eddy	PROPN
ijtc-1597	58	31	j	j	PROPN
ijtc-1597	58	32	and	and	CCONJ
ijtc-1597	58	33	rahayu	rahayu	PROPN
ijtc-1597	58	34	mif	mif	PROPN
ijtc-1597	58	35	,	,	PUNCT
ijtc-1597	58	36	2019	2019	NUM
ijtc-1597	58	37	)	)	PUNCT
ijtc-1597	58	38	.	.	PUNCT
ijtc-1597	59	1	through	through	ADP
ijtc-1597	59	2	these	these	DET
ijtc-1597	59	3	roles	role	NOUN
ijtc-1597	59	4	,	,	PUNCT
ijtc-1597	59	5	tax	tax	NOUN
ijtc-1597	59	6	consultants	consultant	NOUN
ijtc-1597	59	7	and	and	CCONJ
ijtc-1597	59	8	attorneys	attorney	NOUN
ijtc-1597	59	9	support	support	VERB
ijtc-1597	59	10	compliance	compliance	NOUN
ijtc-1597	59	11	committees	committee	NOUN
ijtc-1597	59	12	in	in	ADP
ijtc-1597	59	13	guiding	guide	VERB
ijtc-1597	59	14	taxpayers	taxpayer	NOUN
ijtc-1597	59	15	toward	toward	ADP
ijtc-1597	59	16	higher	high	ADJ
ijtc-1597	59	17	levels	level	NOUN
ijtc-1597	59	18	of	of	ADP
ijtc-1597	59	19	compliance	compliance	NOUN
ijtc-1597	59	20	,	,	PUNCT
ijtc-1597	59	21	employing	employ	VERB
ijtc-1597	59	22	educational	educational	ADJ
ijtc-1597	59	23	and	and	CCONJ
ijtc-1597	59	24	solution	solution	NOUN
ijtc-1597	59	25	-	-	PUNCT
ijtc-1597	59	26	focused	focus	VERB
ijtc-1597	59	27	approaches	approach	NOUN
ijtc-1597	59	28	.	.	PUNCT
ijtc-1597	60	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	60	2	tax	tax	NOUN
ijtc-1597	60	3	dispute	dispute	NOUN
ijtc-1597	60	4	resolution	resolution	NOUN
ijtc-1597	60	5	mechanisms	mechanism	NOUN
ijtc-1597	60	6	:	:	PUNCT
ijtc-1597	60	7	legal	legal	ADJ
ijtc-1597	60	8	contributions	contribution	NOUN
ijtc-1597	60	9	of	of	ADP
ijtc-1597	60	10	tax	tax	NOUN
ijtc-1597	60	11	consultants	consultant	NOUN
ijtc-1597	60	12	and	and	CCONJ
ijtc-1597	60	13	tax	tax	NOUN
ijtc-1597	60	14	attorneys	attorney	NOUN
ijtc-1597	60	15	in	in	ADP
ijtc-1597	60	16	indonesia	indonesia	PROPN
ijtc-1597	60	17	silalahi	silalahi	PROPN
ijtc-1597	60	18	,	,	PUNCT
ijtc-1597	60	19	maulana	maulana	PROPN
ijtc-1597	60	20	,	,	PUNCT
ijtc-1597	60	21	ana	ana	PROPN
ijtc-1597	60	22	,	,	PUNCT
ijtc-1597	60	23	and	and	CCONJ
ijtc-1597	60	24	kurnia	kurnia	PROPN
ijtc-1597	60	25	28	28	NUM
ijtc-1597	61	1	|	|	ADV
ijtc-1597	61	2	ilomata	ilomata	PROPN
ijtc-1597	61	3	international	international	ADJ
ijtc-1597	61	4	journal	journal	NOUN
ijtc-1597	61	5	of	of	ADP
ijtc-1597	61	6	tax	tax	PROPN
ijtc-1597	61	7	&	&	CCONJ
ijtc-1597	61	8	accounting	accounting	PROPN
ijtc-1597	61	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	61	10	figure	figure	NOUN
ijtc-1597	61	11	2	2	NUM
ijtc-1597	61	12	.	.	PUNCT
ijtc-1597	61	13	estimated	estimate	VERB
ijtc-1597	61	14	number	number	NOUN
ijtc-1597	61	15	of	of	ADP
ijtc-1597	61	16	tax	tax	NOUN
ijtc-1597	61	17	consultants	consultant	NOUN
ijtc-1597	61	18	in	in	ADP
ijtc-1597	61	19	various	various	ADJ
ijtc-1597	61	20	countries	country	NOUN
ijtc-1597	61	21	source	source	NOUN
ijtc-1597	61	22	:	:	PUNCT
ijtc-1597	61	23	various	various	ADJ
ijtc-1597	61	24	sources	source	NOUN
ijtc-1597	61	25	,	,	PUNCT
ijtc-1597	61	26	processed	process	VERB
ijtc-1597	61	27	by	by	ADP
ijtc-1597	61	28	the	the	DET
ijtc-1597	61	29	authors	author	NOUN
ijtc-1597	61	30	.	.	PUNCT
ijtc-1597	62	1	note	note	NOUN
ijtc-1597	62	2	:	:	PUNCT
ijtc-1597	62	3	*	*	PUNCT
ijtc-1597	62	4	data	datum	NOUN
ijtc-1597	62	5	for	for	ADP
ijtc-1597	62	6	2023	2023	NUM
ijtc-1597	62	7	;	;	PUNCT
ijtc-1597	62	8	*	*	PUNCT
ijtc-1597	62	9	*	*	PUNCT
ijtc-1597	62	10	data	datum	NOUN
ijtc-1597	62	11	for	for	ADP
ijtc-1597	62	12	2022	2022	NUM
ijtc-1597	62	13	;	;	PUNCT
ijtc-1597	62	14	^	^	PUNCT
ijtc-1597	62	15	data	datum	NOUN
ijtc-1597	62	16	for	for	ADP
ijtc-1597	62	17	2020/2021	2020/2021	NUM
ijtc-1597	62	18	or	or	CCONJ
ijtc-1597	62	19	the	the	DET
ijtc-1597	62	20	latest	late	ADJ
ijtc-1597	62	21	available	available	ADJ
ijtc-1597	62	22	year	year	NOUN
ijtc-1597	62	23	;	;	PUNCT
ijtc-1597	62	24	$	$	SYM
ijtc-1597	62	25	data	datum	NOUN
ijtc-1597	62	26	for	for	ADP
ijtc-1597	62	27	2024	2024	NUM
ijtc-1597	62	28	graph	graph	NOUN
ijtc-1597	62	29	2	2	NUM
ijtc-1597	62	30	illustrates	illustrate	VERB
ijtc-1597	62	31	the	the	DET
ijtc-1597	62	32	estimated	estimate	VERB
ijtc-1597	62	33	number	number	NOUN
ijtc-1597	62	34	of	of	ADP
ijtc-1597	62	35	tax	tax	NOUN
ijtc-1597	62	36	consultants	consultant	NOUN
ijtc-1597	62	37	in	in	ADP
ijtc-1597	62	38	various	various	ADJ
ijtc-1597	62	39	countries	country	NOUN
ijtc-1597	62	40	,	,	PUNCT
ijtc-1597	62	41	offering	offer	VERB
ijtc-1597	62	42	a	a	DET
ijtc-1597	62	43	comparative	comparative	ADJ
ijtc-1597	62	44	perspective	perspective	NOUN
ijtc-1597	62	45	on	on	ADP
ijtc-1597	62	46	the	the	DET
ijtc-1597	62	47	ratio	ratio	NOUN
ijtc-1597	62	48	of	of	ADP
ijtc-1597	62	49	tax	tax	NOUN
ijtc-1597	62	50	consultants	consultant	NOUN
ijtc-1597	62	51	to	to	ADP
ijtc-1597	62	52	population	population	NOUN
ijtc-1597	62	53	across	across	ADP
ijtc-1597	62	54	several	several	ADJ
ijtc-1597	62	55	nations	nation	NOUN
ijtc-1597	62	56	.	.	PUNCT
ijtc-1597	63	1	the	the	DET
ijtc-1597	63	2	data	datum	NOUN
ijtc-1597	63	3	reveals	reveal	VERB
ijtc-1597	63	4	significant	significant	ADJ
ijtc-1597	63	5	variations	variation	NOUN
ijtc-1597	63	6	in	in	ADP
ijtc-1597	63	7	the	the	DET
ijtc-1597	63	8	population	population	NOUN
ijtc-1597	63	9	-	-	PUNCT
ijtc-1597	63	10	to	to	ADP
ijtc-1597	63	11	-	-	PUNCT
ijtc-1597	63	12	consultant	consultant	NOUN
ijtc-1597	63	13	ratio	ratio	NOUN
ijtc-1597	63	14	,	,	PUNCT
ijtc-1597	63	15	with	with	ADP
ijtc-1597	63	16	countries	country	NOUN
ijtc-1597	63	17	like	like	ADP
ijtc-1597	63	18	australia	australia	PROPN
ijtc-1597	63	19	,	,	PUNCT
ijtc-1597	63	20	belgium	belgium	NOUN
ijtc-1597	63	21	,	,	PUNCT
ijtc-1597	63	22	and	and	CCONJ
ijtc-1597	63	23	germany	germany	PROPN
ijtc-1597	63	24	exhibiting	exhibit	VERB
ijtc-1597	63	25	relatively	relatively	ADV
ijtc-1597	63	26	low	low	ADJ
ijtc-1597	63	27	ratios	ratio	NOUN
ijtc-1597	63	28	.	.	PUNCT
ijtc-1597	64	1	this	this	PRON
ijtc-1597	64	2	suggests	suggest	VERB
ijtc-1597	64	3	a	a	DET
ijtc-1597	64	4	robust	robust	ADJ
ijtc-1597	64	5	presence	presence	NOUN
ijtc-1597	64	6	of	of	ADP
ijtc-1597	64	7	tax	tax	NOUN
ijtc-1597	64	8	consultants	consultant	NOUN
ijtc-1597	64	9	to	to	PART
ijtc-1597	64	10	serve	serve	VERB
ijtc-1597	64	11	their	their	PRON
ijtc-1597	64	12	populations	population	NOUN
ijtc-1597	64	13	.	.	PUNCT
ijtc-1597	65	1	conversely	conversely	ADV
ijtc-1597	65	2	,	,	PUNCT
ijtc-1597	65	3	countries	country	NOUN
ijtc-1597	65	4	such	such	ADJ
ijtc-1597	65	5	as	as	ADP
ijtc-1597	65	6	indonesia	indonesia	PROPN
ijtc-1597	65	7	and	and	CCONJ
ijtc-1597	65	8	the	the	DET
ijtc-1597	65	9	philippines	philippine	NOUN
ijtc-1597	65	10	display	display	VERB
ijtc-1597	65	11	much	much	ADV
ijtc-1597	65	12	higher	high	ADJ
ijtc-1597	65	13	ratios	ratio	NOUN
ijtc-1597	65	14	,	,	PUNCT
ijtc-1597	65	15	potentially	potentially	ADV
ijtc-1597	65	16	indicating	indicate	VERB
ijtc-1597	65	17	unmet	unmet	NOUN
ijtc-1597	65	18	demand	demand	NOUN
ijtc-1597	65	19	for	for	ADP
ijtc-1597	65	20	tax	tax	NOUN
ijtc-1597	65	21	advisory	advisory	ADJ
ijtc-1597	65	22	services	service	NOUN
ijtc-1597	65	23	.	.	PUNCT
ijtc-1597	66	1	these	these	DET
ijtc-1597	66	2	disparities	disparity	NOUN
ijtc-1597	66	3	may	may	AUX
ijtc-1597	66	4	stem	stem	VERB
ijtc-1597	66	5	from	from	ADP
ijtc-1597	66	6	factors	factor	NOUN
ijtc-1597	66	7	such	such	ADJ
ijtc-1597	66	8	as	as	ADP
ijtc-1597	66	9	the	the	DET
ijtc-1597	66	10	complexity	complexity	NOUN
ijtc-1597	66	11	of	of	ADP
ijtc-1597	66	12	tax	tax	NOUN
ijtc-1597	66	13	systems	system	NOUN
ijtc-1597	66	14	,	,	PUNCT
ijtc-1597	66	15	public	public	ADJ
ijtc-1597	66	16	awareness	awareness	NOUN
ijtc-1597	66	17	of	of	ADP
ijtc-1597	66	18	tax	tax	NOUN
ijtc-1597	66	19	obligations	obligation	NOUN
ijtc-1597	66	20	,	,	PUNCT
ijtc-1597	66	21	and	and	CCONJ
ijtc-1597	66	22	the	the	DET
ijtc-1597	66	23	overall	overall	ADJ
ijtc-1597	66	24	economic	economic	ADJ
ijtc-1597	66	25	scale	scale	NOUN
ijtc-1597	66	26	of	of	ADP
ijtc-1597	66	27	the	the	DET
ijtc-1597	66	28	respective	respective	ADJ
ijtc-1597	66	29	countries	country	NOUN
ijtc-1597	66	30	(	(	PUNCT
ijtc-1597	66	31	cahyadini	cahyadini	VERB
ijtc-1597	66	32	a	a	X
ijtc-1597	66	33	et	et	NOUN
ijtc-1597	66	34	al	al	PROPN
ijtc-1597	66	35	.	.	PROPN
ijtc-1597	66	36	,	,	PUNCT
ijtc-1597	66	37	2023	2023	NUM
ijtc-1597	66	38	)	)	PUNCT
ijtc-1597	66	39	.	.	PUNCT
ijtc-1597	67	1	as	as	SCONJ
ijtc-1597	67	2	tax	tax	NOUN
ijtc-1597	67	3	intermediaries	intermediary	NOUN
ijtc-1597	67	4	,	,	PUNCT
ijtc-1597	67	5	tax	tax	NOUN
ijtc-1597	67	6	consultants	consultant	NOUN
ijtc-1597	67	7	and	and	CCONJ
ijtc-1597	67	8	taxpayer	taxpayer	NOUN
ijtc-1597	67	9	attorneys	attorney	NOUN
ijtc-1597	67	10	serve	serve	VERB
ijtc-1597	67	11	as	as	ADP
ijtc-1597	67	12	critical	critical	ADJ
ijtc-1597	67	13	liaisons	liaison	NOUN
ijtc-1597	67	14	between	between	ADP
ijtc-1597	67	15	taxpayers	taxpayer	NOUN
ijtc-1597	67	16	and	and	CCONJ
ijtc-1597	67	17	tax	tax	NOUN
ijtc-1597	67	18	authorities	authority	NOUN
ijtc-1597	67	19	.	.	PUNCT
ijtc-1597	68	1	they	they	PRON
ijtc-1597	68	2	assist	assist	VERB
ijtc-1597	68	3	taxpayers	taxpayer	NOUN
ijtc-1597	68	4	in	in	ADP
ijtc-1597	68	5	navigating	navigate	VERB
ijtc-1597	68	6	complex	complex	ADJ
ijtc-1597	68	7	tax	tax	NOUN
ijtc-1597	68	8	regulations	regulation	NOUN
ijtc-1597	68	9	,	,	PUNCT
ijtc-1597	68	10	provide	provide	VERB
ijtc-1597	68	11	strategic	strategic	ADJ
ijtc-1597	68	12	advice	advice	NOUN
ijtc-1597	68	13	,	,	PUNCT
ijtc-1597	68	14	and	and	CCONJ
ijtc-1597	68	15	represent	represent	VERB
ijtc-1597	68	16	them	they	PRON
ijtc-1597	68	17	in	in	ADP
ijtc-1597	68	18	legal	legal	ADJ
ijtc-1597	68	19	proceedings	proceeding	NOUN
ijtc-1597	68	20	such	such	ADJ
ijtc-1597	68	21	as	as	ADP
ijtc-1597	68	22	objections	objection	NOUN
ijtc-1597	68	23	,	,	PUNCT
ijtc-1597	68	24	appeals	appeal	NOUN
ijtc-1597	68	25	,	,	PUNCT
ijtc-1597	68	26	lawsuits	lawsuit	NOUN
ijtc-1597	68	27	,	,	PUNCT
ijtc-1597	68	28	and	and	CCONJ
ijtc-1597	68	29	dispute	dispute	NOUN
ijtc-1597	68	30	resolutions	resolution	NOUN
ijtc-1597	68	31	at	at	ADP
ijtc-1597	68	32	the	the	DET
ijtc-1597	68	33	tax	tax	NOUN
ijtc-1597	68	34	court	court	NOUN
ijtc-1597	68	35	.	.	PUNCT
ijtc-1597	69	1	their	their	PRON
ijtc-1597	69	2	role	role	NOUN
ijtc-1597	69	3	also	also	ADV
ijtc-1597	69	4	extends	extend	VERB
ijtc-1597	69	5	to	to	ADP
ijtc-1597	69	6	improving	improve	VERB
ijtc-1597	69	7	taxpayer	taxpayer	NOUN
ijtc-1597	69	8	compliance	compliance	NOUN
ijtc-1597	69	9	0	0	NUM
ijtc-1597	69	10	50.000	50.000	NUM
ijtc-1597	69	11	100.000	100.000	NUM
ijtc-1597	69	12	150.000	150.000	NUM
ijtc-1597	69	13	200.000	200.000	NUM
ijtc-1597	69	14	250.000	250.000	NUM
ijtc-1597	69	15	300.000	300.000	NUM
ijtc-1597	69	16	350.000	350.000	NUM
ijtc-1597	69	17	belgium	belgium	NOUN
ijtc-1597	69	18	#	#	PROPN
ijtc-1597	69	19	italy^	italy^	PRON
ijtc-1597	69	20	australia	australia	PROPN
ijtc-1597	69	21	*	*	PROPN
ijtc-1597	69	22	germany	germany	PROPN
ijtc-1597	69	23	*	*	PUNCT
ijtc-1597	69	24	japan	japan	PROPN
ijtc-1597	69	25	*	*	PROPN
ijtc-1597	69	26	*	*	PUNCT
ijtc-1597	69	27	singapore+	singapore+	PROPN
ijtc-1597	69	28	south	south	ADJ
ijtc-1597	69	29	africa^	africa^	PRON
ijtc-1597	69	30	france^	france^	ADJ
ijtc-1597	69	31	united	united	PROPN
ijtc-1597	69	32	states$	states$	PROPN
ijtc-1597	69	33	malaysia	malaysia	PROPN
ijtc-1597	69	34	*	*	PUNCT
ijtc-1597	69	35	*	*	PUNCT
ijtc-1597	69	36	philippines	philippines	PROPN
ijtc-1597	69	37	*	*	PUNCT
ijtc-1597	69	38	indonesia	indonesia	PROPN
ijtc-1597	69	39	*	*	PROPN
ijtc-1597	69	40	belgium	belgium	PROPN
ijtc-1597	69	41	#	#	PROPN
ijtc-1597	69	42	italy^	italy^	PRON
ijtc-1597	69	43	australi	australi	ADJ
ijtc-1597	69	44	a	a	DET
ijtc-1597	69	45	*	*	X
ijtc-1597	69	46	german	german	ADJ
ijtc-1597	69	47	y	y	PROPN
ijtc-1597	69	48	*	*	PROPN
ijtc-1597	69	49	japan	japan	PROPN
ijtc-1597	69	50	*	*	PROPN
ijtc-1597	69	51	*	*	PROPN
ijtc-1597	69	52	singapo	singapo	PROPN
ijtc-1597	69	53	re+	re+	NOUN
ijtc-1597	69	54	south	south	ADJ
ijtc-1597	69	55	africa^	africa^	PRON
ijtc-1597	69	56	france^	france^	ADJ
ijtc-1597	69	57	united	united	ADJ
ijtc-1597	69	58	states$	states$	PROPN
ijtc-1597	69	59	malaysi	malaysi	NOUN
ijtc-1597	69	60	a	a	PRON
ijtc-1597	69	61	*	*	PUNCT
ijtc-1597	69	62	*	*	PROPN
ijtc-1597	69	63	philippi	philippi	PROPN
ijtc-1597	69	64	nes	nes	PROPN
ijtc-1597	69	65	*	*	PROPN
ijtc-1597	69	66	indones	indones	PROPN
ijtc-1597	69	67	ia	ia	PROPN
ijtc-1597	69	68	*	*	NOUN
ijtc-1597	69	69	population	population	NOUN
ijtc-1597	69	70	per	per	ADP
ijtc-1597	69	71	tax	tax	NOUN
ijtc-1597	69	72	consultant	consultant	NOUN
ijtc-1597	69	73	315	315	NUM
ijtc-1597	69	74	520	520	NUM
ijtc-1597	69	75	587	587	NUM
ijtc-1597	69	76	950	950	NUM
ijtc-1597	69	77	1.551	1.551	NUM
ijtc-1597	69	78	1.894	1.894	NUM
ijtc-1597	69	79	3.253	3.253	NUM
ijtc-1597	69	80	3.260	3.260	NUM
ijtc-1597	69	81	3.737	3.737	NUM
ijtc-1597	69	82	12.929	12.929	NUM
ijtc-1597	69	83	20.900	20.900	NUM
ijtc-1597	69	84	39.826	39.826	NUM
ijtc-1597	69	85	population	population	NOUN
ijtc-1597	69	86	(	(	PUNCT
ijtc-1597	69	87	thousands	thousand	NOUN
ijtc-1597	69	88	)	)	PUNCT
ijtc-1597	70	1	11.500	11.500	NUM
ijtc-1597	70	2	60.400	60.400	NUM
ijtc-1597	70	3	26.600	26.600	NUM
ijtc-1597	70	4	84.500	84.500	NUM
ijtc-1597	70	5	125.100	125.100	NUM
ijtc-1597	70	6	5.900	5.900	NUM
ijtc-1597	70	7	58.600	58.600	NUM
ijtc-1597	70	8	65.200	65.200	NUM
ijtc-1597	70	9	333.300	333.300	NUM
ijtc-1597	70	10	33.900	33.900	NUM
ijtc-1597	70	11	109.600	109.600	NUM
ijtc-1597	70	12	278.700	278.700	NUM
ijtc-1597	70	13	number	number	NOUN
ijtc-1597	70	14	of	of	ADP
ijtc-1597	70	15	tax	tax	NOUN
ijtc-1597	70	16	consultants	consultant	NOUN
ijtc-1597	70	17	36.500	36.500	NUM
ijtc-1597	70	18	116.000	116.000	NUM
ijtc-1597	70	19	45.419	45.419	NUM
ijtc-1597	70	20	88.969	88.969	NUM
ijtc-1597	70	21	80.692	80.692	NUM
ijtc-1597	70	22	3.125	3.125	NUM
ijtc-1597	70	23	18.000	18.000	NUM
ijtc-1597	70	24	20.000	20.000	NUM
ijtc-1597	70	25	89.170	89.170	NUM
ijtc-1597	70	26	2.625	2.625	NUM
ijtc-1597	70	27	5.244	5.244	NUM
ijtc-1597	70	28	7.094	7.094	NUM
ijtc-1597	70	29	estimated	estimate	VERB
ijtc-1597	70	30	number	number	NOUN
ijtc-1597	70	31	of	of	ADP
ijtc-1597	70	32	tax	tax	NOUN
ijtc-1597	70	33	consultants	consultant	NOUN
ijtc-1597	70	34	in	in	ADP
ijtc-1597	70	35	various	various	ADJ
ijtc-1597	70	36	countries	country	NOUN
ijtc-1597	70	37	population	population	NOUN
ijtc-1597	70	38	per	per	ADP
ijtc-1597	70	39	tax	tax	NOUN
ijtc-1597	70	40	consultant	consultant	NOUN
ijtc-1597	70	41	population	population	NOUN
ijtc-1597	70	42	(	(	PUNCT
ijtc-1597	70	43	thousands	thousand	NOUN
ijtc-1597	70	44	)	)	PUNCT
ijtc-1597	70	45	number	number	NOUN
ijtc-1597	70	46	of	of	ADP
ijtc-1597	70	47	tax	tax	NOUN
ijtc-1597	70	48	consultants	consultant	NOUN
ijtc-1597	70	49	2	2	NUM
ijtc-1597	70	50	per	per	ADP
ijtc-1597	70	51	.	.	PUNCT
ijtc-1597	71	1	mov	mov	PROPN
ijtc-1597	71	2	.	.	PUNCT
ijtc-1597	71	3	avg	avg	PROPN
ijtc-1597	71	4	.	.	PUNCT
ijtc-1597	72	1	(	(	PUNCT
ijtc-1597	72	2	population	population	NOUN
ijtc-1597	72	3	per	per	ADP
ijtc-1597	72	4	tax	tax	NOUN
ijtc-1597	72	5	consultant	consultant	NOUN
ijtc-1597	72	6	)	)	PUNCT
ijtc-1597	72	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	72	8	tax	tax	NOUN
ijtc-1597	72	9	dispute	dispute	NOUN
ijtc-1597	72	10	resolution	resolution	NOUN
ijtc-1597	72	11	mechanisms	mechanism	NOUN
ijtc-1597	72	12	:	:	PUNCT
ijtc-1597	72	13	legal	legal	ADJ
ijtc-1597	72	14	contributions	contribution	NOUN
ijtc-1597	72	15	of	of	ADP
ijtc-1597	72	16	tax	tax	NOUN
ijtc-1597	72	17	consultants	consultant	NOUN
ijtc-1597	72	18	and	and	CCONJ
ijtc-1597	72	19	tax	tax	NOUN
ijtc-1597	72	20	attorneys	attorney	NOUN
ijtc-1597	72	21	in	in	ADP
ijtc-1597	72	22	indonesia	indonesia	PROPN
ijtc-1597	72	23	silalahi	silalahi	PROPN
ijtc-1597	72	24	,	,	PUNCT
ijtc-1597	72	25	maulana	maulana	PROPN
ijtc-1597	72	26	,	,	PUNCT
ijtc-1597	72	27	ana	ana	PROPN
ijtc-1597	72	28	,	,	PUNCT
ijtc-1597	72	29	and	and	CCONJ
ijtc-1597	72	30	kurnia	kurnia	NOUN
ijtc-1597	72	31	29	29	NUM
ijtc-1597	72	32	|	|	ADV
ijtc-1597	72	33	ilomata	ilomata	PROPN
ijtc-1597	72	34	international	international	ADJ
ijtc-1597	72	35	journal	journal	NOUN
ijtc-1597	72	36	of	of	ADP
ijtc-1597	72	37	tax	tax	PROPN
ijtc-1597	72	38	&	&	CCONJ
ijtc-1597	72	39	accounting	account	VERB
ijtc-1597	72	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	72	41	through	through	ADP
ijtc-1597	72	42	continuous	continuous	ADJ
ijtc-1597	72	43	education	education	NOUN
ijtc-1597	72	44	and	and	CCONJ
ijtc-1597	72	45	mitigating	mitigate	VERB
ijtc-1597	72	46	legal	legal	ADJ
ijtc-1597	72	47	risks	risk	NOUN
ijtc-1597	72	48	.	.	PUNCT
ijtc-1597	73	1	in	in	ADP
ijtc-1597	73	2	indonesia	indonesia	PROPN
ijtc-1597	73	3	’s	’s	PART
ijtc-1597	73	4	increasingly	increasingly	ADV
ijtc-1597	73	5	complex	complex	ADJ
ijtc-1597	73	6	tax	tax	NOUN
ijtc-1597	73	7	environment	environment	NOUN
ijtc-1597	73	8	,	,	PUNCT
ijtc-1597	73	9	this	this	DET
ijtc-1597	73	10	role	role	NOUN
ijtc-1597	73	11	has	have	AUX
ijtc-1597	73	12	grown	grow	VERB
ijtc-1597	73	13	more	more	ADV
ijtc-1597	73	14	pertinent	pertinent	ADJ
ijtc-1597	73	15	,	,	PUNCT
ijtc-1597	73	16	particularly	particularly	ADV
ijtc-1597	73	17	as	as	SCONJ
ijtc-1597	73	18	frequent	frequent	ADJ
ijtc-1597	73	19	regulatory	regulatory	ADJ
ijtc-1597	73	20	changes	change	NOUN
ijtc-1597	73	21	often	often	ADV
ijtc-1597	73	22	create	create	VERB
ijtc-1597	73	23	uncertainty	uncertainty	NOUN
ijtc-1597	73	24	for	for	ADP
ijtc-1597	73	25	taxpayers	taxpayer	NOUN
ijtc-1597	73	26	(	(	PUNCT
ijtc-1597	73	27	totanan	totanan	NOUN
ijtc-1597	73	28	c	c	NOUN
ijtc-1597	73	29	,	,	PUNCT
ijtc-1597	73	30	et	et	PROPN
ijtc-1597	73	31	al	al	PROPN
ijtc-1597	73	32	,	,	PUNCT
ijtc-1597	73	33	2024	2024	NUM
ijtc-1597	73	34	)	)	PUNCT
ijtc-1597	73	35	.	.	PUNCT
ijtc-1597	74	1	however	however	ADV
ijtc-1597	74	2	,	,	PUNCT
ijtc-1597	74	3	tax	tax	NOUN
ijtc-1597	74	4	consultants	consultant	NOUN
ijtc-1597	74	5	and	and	CCONJ
ijtc-1597	74	6	taxpayer	taxpayer	NOUN
ijtc-1597	74	7	attorneys	attorney	NOUN
ijtc-1597	74	8	face	face	VERB
ijtc-1597	74	9	numerous	numerous	ADJ
ijtc-1597	74	10	challenges	challenge	NOUN
ijtc-1597	74	11	.	.	PUNCT
ijtc-1597	75	1	on	on	ADP
ijtc-1597	75	2	the	the	DET
ijtc-1597	75	3	one	one	NUM
ijtc-1597	75	4	hand	hand	NOUN
ijtc-1597	75	5	,	,	PUNCT
ijtc-1597	75	6	they	they	PRON
ijtc-1597	75	7	must	must	AUX
ijtc-1597	75	8	stay	stay	VERB
ijtc-1597	75	9	abreast	abreast	ADV
ijtc-1597	75	10	of	of	ADP
ijtc-1597	75	11	rapid	rapid	ADJ
ijtc-1597	75	12	and	and	CCONJ
ijtc-1597	75	13	intricate	intricate	ADJ
ijtc-1597	75	14	policy	policy	NOUN
ijtc-1597	75	15	changes	change	NOUN
ijtc-1597	75	16	(	(	PUNCT
ijtc-1597	75	17	yunita	yunita	NOUN
ijtc-1597	76	1	i	i	PRON
ijtc-1597	76	2	and	and	CCONJ
ijtc-1597	76	3	silalahi	silalahi	PROPN
ijtc-1597	76	4	h.	h.	PROPN
ijtc-1597	76	5	,	,	PUNCT
ijtc-1597	76	6	2024	2024	NUM
ijtc-1597	76	7	)	)	PUNCT
ijtc-1597	76	8	.	.	PUNCT
ijtc-1597	77	1	conversely	conversely	ADV
ijtc-1597	77	2	,	,	PUNCT
ijtc-1597	77	3	they	they	PRON
ijtc-1597	77	4	must	must	AUX
ijtc-1597	77	5	ensure	ensure	VERB
ijtc-1597	77	6	that	that	SCONJ
ijtc-1597	77	7	legal	legal	ADJ
ijtc-1597	77	8	strategies	strategy	NOUN
ijtc-1597	77	9	effectively	effectively	ADV
ijtc-1597	77	10	safeguard	safeguard	VERB
ijtc-1597	77	11	taxpayers	taxpayer	NOUN
ijtc-1597	77	12	'	'	PART
ijtc-1597	77	13	interests	interest	NOUN
ijtc-1597	77	14	.	.	PUNCT
ijtc-1597	78	1	these	these	DET
ijtc-1597	78	2	challenges	challenge	NOUN
ijtc-1597	78	3	are	be	AUX
ijtc-1597	78	4	compounded	compound	VERB
ijtc-1597	78	5	by	by	ADP
ijtc-1597	78	6	the	the	DET
ijtc-1597	78	7	limited	limited	ADJ
ijtc-1597	78	8	understanding	understanding	NOUN
ijtc-1597	78	9	many	many	ADJ
ijtc-1597	78	10	taxpayers	taxpayer	NOUN
ijtc-1597	78	11	have	have	AUX
ijtc-1597	78	12	regarding	regard	VERB
ijtc-1597	78	13	available	available	ADJ
ijtc-1597	78	14	legal	legal	ADJ
ijtc-1597	78	15	procedures	procedure	NOUN
ijtc-1597	78	16	,	,	PUNCT
ijtc-1597	78	17	necessitating	necessitate	VERB
ijtc-1597	78	18	intensive	intensive	ADJ
ijtc-1597	78	19	support	support	NOUN
ijtc-1597	78	20	to	to	PART
ijtc-1597	78	21	protect	protect	VERB
ijtc-1597	78	22	their	their	PRON
ijtc-1597	78	23	rights	right	NOUN
ijtc-1597	78	24	effectively	effectively	ADV
ijtc-1597	78	25	(	(	PUNCT
ijtc-1597	78	26	budiartha	budiartha	PROPN
ijtc-1597	78	27	inp	inp	PROPN
ijtc-1597	78	28	,	,	PUNCT
ijtc-1597	78	29	puspadma	puspadma	NOUN
ijtc-1597	78	30	ina	ina	PROPN
ijtc-1597	78	31	,	,	PUNCT
ijtc-1597	78	32	2019	2019	NUM
ijtc-1597	78	33	]	]	PUNCT
ijtc-1597	78	34	.	.	PUNCT
ijtc-1597	79	1	this	this	DET
ijtc-1597	79	2	study	study	NOUN
ijtc-1597	79	3	explores	explore	VERB
ijtc-1597	79	4	the	the	DET
ijtc-1597	79	5	strategic	strategic	ADJ
ijtc-1597	79	6	roles	role	NOUN
ijtc-1597	79	7	of	of	ADP
ijtc-1597	79	8	tax	tax	NOUN
ijtc-1597	79	9	consultants	consultant	NOUN
ijtc-1597	79	10	and	and	CCONJ
ijtc-1597	79	11	taxpayer	taxpayer	NOUN
ijtc-1597	79	12	attorneys	attorney	NOUN
ijtc-1597	79	13	in	in	ADP
ijtc-1597	79	14	assisting	assist	VERB
ijtc-1597	79	15	taxpayers	taxpayer	NOUN
ijtc-1597	79	16	in	in	ADP
ijtc-1597	79	17	addressing	address	VERB
ijtc-1597	79	18	tax	tax	NOUN
ijtc-1597	79	19	issues	issue	NOUN
ijtc-1597	79	20	in	in	ADP
ijtc-1597	79	21	indonesia	indonesia	PROPN
ijtc-1597	79	22	.	.	PUNCT
ijtc-1597	80	1	it	it	PRON
ijtc-1597	80	2	focuses	focus	VERB
ijtc-1597	80	3	on	on	ADP
ijtc-1597	80	4	the	the	DET
ijtc-1597	80	5	legal	legal	ADJ
ijtc-1597	80	6	remedies	remedy	NOUN
ijtc-1597	80	7	available	available	ADJ
ijtc-1597	80	8	to	to	ADP
ijtc-1597	80	9	taxpayers	taxpayer	NOUN
ijtc-1597	80	10	,	,	PUNCT
ijtc-1597	80	11	offering	offer	VERB
ijtc-1597	80	12	an	an	DET
ijtc-1597	80	13	in	in	ADP
ijtc-1597	80	14	-	-	PUNCT
ijtc-1597	80	15	depth	depth	NOUN
ijtc-1597	80	16	analysis	analysis	NOUN
ijtc-1597	80	17	of	of	ADP
ijtc-1597	80	18	how	how	SCONJ
ijtc-1597	80	19	these	these	DET
ijtc-1597	80	20	intermediaries	intermediary	NOUN
ijtc-1597	80	21	contribute	contribute	VERB
ijtc-1597	80	22	to	to	ADP
ijtc-1597	80	23	overcoming	overcome	VERB
ijtc-1597	80	24	challenges	challenge	NOUN
ijtc-1597	80	25	(	(	PUNCT
ijtc-1597	80	26	kemmeren	kemmeren	NOUN
ijtc-1597	80	27	eccm	eccm	NOUN
ijtc-1597	80	28	,	,	PUNCT
ijtc-1597	80	29	2024	2024	NUM
ijtc-1597	80	30	)	)	PUNCT
ijtc-1597	80	31	.	.	PUNCT
ijtc-1597	81	1	furthermore	furthermore	ADV
ijtc-1597	81	2	,	,	PUNCT
ijtc-1597	81	3	it	it	PRON
ijtc-1597	81	4	aims	aim	VERB
ijtc-1597	81	5	to	to	PART
ijtc-1597	81	6	provide	provide	VERB
ijtc-1597	81	7	recommendations	recommendation	NOUN
ijtc-1597	81	8	to	to	PART
ijtc-1597	81	9	enhance	enhance	VERB
ijtc-1597	81	10	the	the	DET
ijtc-1597	81	11	effectiveness	effectiveness	NOUN
ijtc-1597	81	12	of	of	ADP
ijtc-1597	81	13	indonesia	indonesia	PROPN
ijtc-1597	81	14	’s	’s	PART
ijtc-1597	81	15	tax	tax	NOUN
ijtc-1597	81	16	system	system	NOUN
ijtc-1597	81	17	.	.	PUNCT
ijtc-1597	82	1	in	in	ADP
ijtc-1597	82	2	indonesia	indonesia	PROPN
ijtc-1597	82	3	’s	’s	PART
ijtc-1597	82	4	tax	tax	NOUN
ijtc-1597	82	5	system	system	NOUN
ijtc-1597	82	6	,	,	PUNCT
ijtc-1597	82	7	tax	tax	NOUN
ijtc-1597	82	8	consultants	consultant	NOUN
ijtc-1597	82	9	and	and	CCONJ
ijtc-1597	82	10	taxpayer	taxpayer	NOUN
ijtc-1597	82	11	attorneys	attorney	NOUN
ijtc-1597	82	12	play	play	VERB
ijtc-1597	82	13	vital	vital	ADJ
ijtc-1597	82	14	roles	role	NOUN
ijtc-1597	82	15	in	in	ADP
ijtc-1597	82	16	balancing	balance	VERB
ijtc-1597	82	17	the	the	DET
ijtc-1597	82	18	interests	interest	NOUN
ijtc-1597	82	19	of	of	ADP
ijtc-1597	82	20	taxpayers	taxpayer	NOUN
ijtc-1597	82	21	and	and	CCONJ
ijtc-1597	82	22	tax	tax	NOUN
ijtc-1597	82	23	authorities	authority	NOUN
ijtc-1597	82	24	.	.	PUNCT
ijtc-1597	83	1	they	they	PRON
ijtc-1597	83	2	assist	assist	VERB
ijtc-1597	83	3	taxpayers	taxpayer	NOUN
ijtc-1597	83	4	in	in	ADP
ijtc-1597	83	5	fulfilling	fulfil	VERB
ijtc-1597	83	6	their	their	PRON
ijtc-1597	83	7	tax	tax	NOUN
ijtc-1597	83	8	obligations	obligation	NOUN
ijtc-1597	83	9	and	and	CCONJ
ijtc-1597	83	10	ensure	ensure	VERB
ijtc-1597	83	11	their	their	PRON
ijtc-1597	83	12	rights	right	NOUN
ijtc-1597	83	13	are	be	AUX
ijtc-1597	83	14	adequately	adequately	ADV
ijtc-1597	83	15	protected	protect	VERB
ijtc-1597	83	16	.	.	PUNCT
ijtc-1597	84	1	the	the	DET
ijtc-1597	84	2	growing	grow	VERB
ijtc-1597	84	3	complexity	complexity	NOUN
ijtc-1597	84	4	of	of	ADP
ijtc-1597	84	5	tax	tax	NOUN
ijtc-1597	84	6	regulations	regulation	NOUN
ijtc-1597	84	7	,	,	PUNCT
ijtc-1597	84	8	which	which	PRON
ijtc-1597	84	9	often	often	ADV
ijtc-1597	84	10	change	change	VERB
ijtc-1597	84	11	within	within	ADP
ijtc-1597	84	12	short	short	ADJ
ijtc-1597	84	13	timeframes	timeframe	NOUN
ijtc-1597	84	14	,	,	PUNCT
ijtc-1597	84	15	underscores	underscore	VERB
ijtc-1597	84	16	the	the	DET
ijtc-1597	84	17	necessity	necessity	NOUN
ijtc-1597	84	18	of	of	ADP
ijtc-1597	84	19	their	their	PRON
ijtc-1597	84	20	roles	role	NOUN
ijtc-1597	84	21	.	.	PUNCT
ijtc-1597	85	1	such	such	ADJ
ijtc-1597	85	2	rapid	rapid	ADJ
ijtc-1597	85	3	regulatory	regulatory	ADJ
ijtc-1597	85	4	changes	change	NOUN
ijtc-1597	85	5	can	can	AUX
ijtc-1597	85	6	create	create	VERB
ijtc-1597	85	7	confusion	confusion	NOUN
ijtc-1597	85	8	among	among	ADP
ijtc-1597	85	9	taxpayers	taxpayer	NOUN
ijtc-1597	85	10	,	,	PUNCT
ijtc-1597	85	11	making	make	VERB
ijtc-1597	85	12	the	the	DET
ijtc-1597	85	13	presence	presence	NOUN
ijtc-1597	85	14	of	of	ADP
ijtc-1597	85	15	tax	tax	NOUN
ijtc-1597	85	16	consultants	consultant	NOUN
ijtc-1597	85	17	and	and	CCONJ
ijtc-1597	85	18	taxpayer	taxpayer	NOUN
ijtc-1597	85	19	attorneys	attorney	NOUN
ijtc-1597	85	20	essential	essential	ADJ
ijtc-1597	85	21	in	in	ADP
ijtc-1597	85	22	fostering	foster	VERB
ijtc-1597	85	23	understanding	understanding	NOUN
ijtc-1597	85	24	and	and	CCONJ
ijtc-1597	85	25	compliance	compliance	NOUN
ijtc-1597	85	26	(	(	PUNCT
ijtc-1597	85	27	beryll	beryll	NOUN
ijtc-1597	85	28	ta	ta	PROPN
ijtc-1597	85	29	et	et	PROPN
ijtc-1597	85	30	al	al	PROPN
ijtc-1597	85	31	.	.	PROPN
ijtc-1597	85	32	,	,	PUNCT
ijtc-1597	85	33	2023	2023	NUM
ijtc-1597	85	34	)	)	PUNCT
ijtc-1597	85	35	.	.	PUNCT
ijtc-1597	86	1	additionally	additionally	ADV
ijtc-1597	86	2	,	,	PUNCT
ijtc-1597	86	3	key	key	ADJ
ijtc-1597	86	4	challenges	challenge	NOUN
ijtc-1597	86	5	taxpayers	taxpayer	NOUN
ijtc-1597	86	6	face	face	VERB
ijtc-1597	86	7	include	include	VERB
ijtc-1597	86	8	data	datum	NOUN
ijtc-1597	86	9	discrepancies	discrepancy	NOUN
ijtc-1597	86	10	,	,	PUNCT
ijtc-1597	86	11	a	a	DET
ijtc-1597	86	12	lack	lack	NOUN
ijtc-1597	86	13	of	of	ADP
ijtc-1597	86	14	understanding	understanding	NOUN
ijtc-1597	86	15	of	of	ADP
ijtc-1597	86	16	legal	legal	ADJ
ijtc-1597	86	17	procedures	procedure	NOUN
ijtc-1597	86	18	,	,	PUNCT
ijtc-1597	86	19	and	and	CCONJ
ijtc-1597	86	20	insufficient	insufficient	ADJ
ijtc-1597	86	21	access	access	NOUN
ijtc-1597	86	22	to	to	ADP
ijtc-1597	86	23	comprehensive	comprehensive	ADJ
ijtc-1597	86	24	information	information	NOUN
ijtc-1597	86	25	(	(	PUNCT
ijtc-1597	86	26	prawati	prawati	NOUN
ijtc-1597	86	27	ld	ld	PROPN
ijtc-1597	86	28	,	,	PUNCT
ijtc-1597	86	29	et	et	PROPN
ijtc-1597	86	30	al	al	PROPN
ijtc-1597	86	31	,	,	PUNCT
ijtc-1597	86	32	2019	2019	NUM
ijtc-1597	86	33	)	)	PUNCT
ijtc-1597	86	34	.	.	PUNCT
ijtc-1597	87	1	in	in	ADP
ijtc-1597	87	2	such	such	ADJ
ijtc-1597	87	3	circumstances	circumstance	NOUN
ijtc-1597	87	4	,	,	PUNCT
ijtc-1597	87	5	tax	tax	NOUN
ijtc-1597	87	6	consultants	consultant	NOUN
ijtc-1597	87	7	and	and	CCONJ
ijtc-1597	87	8	taxpayer	taxpayer	NOUN
ijtc-1597	87	9	attorneys	attorney	NOUN
ijtc-1597	87	10	act	act	VERB
ijtc-1597	87	11	as	as	ADP
ijtc-1597	87	12	advisors	advisor	NOUN
ijtc-1597	87	13	and	and	CCONJ
ijtc-1597	87	14	legal	legal	ADJ
ijtc-1597	87	15	representatives	representative	NOUN
ijtc-1597	87	16	capable	capable	ADJ
ijtc-1597	87	17	of	of	ADP
ijtc-1597	87	18	constructing	construct	VERB
ijtc-1597	87	19	compelling	compelling	ADJ
ijtc-1597	87	20	arguments	argument	NOUN
ijtc-1597	87	21	to	to	PART
ijtc-1597	87	22	resolve	resolve	VERB
ijtc-1597	87	23	tax	tax	NOUN
ijtc-1597	87	24	disputes	dispute	NOUN
ijtc-1597	87	25	(	(	PUNCT
ijtc-1597	87	26	waluyo	waluyo	NOUN
ijtc-1597	87	27	and	and	CCONJ
ijtc-1597	87	28	basrowi	basrowi	NOUN
ijtc-1597	87	29	,	,	PUNCT
ijtc-1597	87	30	2024	2024	NUM
ijtc-1597	87	31	)	)	PUNCT
ijtc-1597	87	32	.	.	PUNCT
ijtc-1597	88	1	this	this	DET
ijtc-1597	88	2	study	study	NOUN
ijtc-1597	88	3	seeks	seek	VERB
ijtc-1597	88	4	to	to	PART
ijtc-1597	88	5	address	address	VERB
ijtc-1597	88	6	the	the	DET
ijtc-1597	88	7	following	follow	VERB
ijtc-1597	88	8	key	key	ADJ
ijtc-1597	88	9	questions	question	NOUN
ijtc-1597	88	10	:	:	PUNCT
ijtc-1597	88	11	a	a	X
ijtc-1597	88	12	)	)	PUNCT
ijtc-1597	88	13	who	who	PRON
ijtc-1597	88	14	are	be	AUX
ijtc-1597	88	15	tax	tax	NOUN
ijtc-1597	88	16	consultants	consultant	NOUN
ijtc-1597	88	17	and	and	CCONJ
ijtc-1597	88	18	taxpayer	taxpayer	NOUN
ijtc-1597	88	19	attorneys	attorney	NOUN
ijtc-1597	88	20	,	,	PUNCT
ijtc-1597	88	21	and	and	CCONJ
ijtc-1597	88	22	why	why	SCONJ
ijtc-1597	88	23	are	be	AUX
ijtc-1597	88	24	their	their	PRON
ijtc-1597	88	25	roles	role	NOUN
ijtc-1597	88	26	essential	essential	ADJ
ijtc-1597	88	27	in	in	ADP
ijtc-1597	88	28	indonesia	indonesia	PROPN
ijtc-1597	88	29	’s	’s	PART
ijtc-1597	88	30	tax	tax	NOUN
ijtc-1597	88	31	system	system	NOUN
ijtc-1597	88	32	?	?	PUNCT
ijtc-1597	89	1	b	b	X
ijtc-1597	89	2	)	)	PUNCT
ijtc-1597	89	3	what	what	PRON
ijtc-1597	89	4	legal	legal	ADJ
ijtc-1597	89	5	remedies	remedy	NOUN
ijtc-1597	89	6	are	be	AUX
ijtc-1597	89	7	available	available	ADJ
ijtc-1597	89	8	to	to	ADP
ijtc-1597	89	9	taxpayers	taxpayer	NOUN
ijtc-1597	89	10	to	to	PART
ijtc-1597	89	11	resolve	resolve	VERB
ijtc-1597	89	12	tax	tax	NOUN
ijtc-1597	89	13	issues	issue	NOUN
ijtc-1597	89	14	in	in	ADP
ijtc-1597	89	15	indonesia	indonesia	PROPN
ijtc-1597	89	16	?	?	PUNCT
ijtc-1597	90	1	c	c	X
ijtc-1597	90	2	)	)	PUNCT
ijtc-1597	90	3	how	how	SCONJ
ijtc-1597	90	4	do	do	AUX
ijtc-1597	90	5	tax	tax	NOUN
ijtc-1597	90	6	consultants	consultant	NOUN
ijtc-1597	90	7	and	and	CCONJ
ijtc-1597	90	8	taxpayer	taxpayer	NOUN
ijtc-1597	90	9	attorneys	attorney	NOUN
ijtc-1597	90	10	assist	assist	VERB
ijtc-1597	90	11	taxpayers	taxpayer	NOUN
ijtc-1597	90	12	in	in	ADP
ijtc-1597	90	13	formulating	formulate	VERB
ijtc-1597	90	14	effective	effective	ADJ
ijtc-1597	90	15	legal	legal	ADJ
ijtc-1597	90	16	strategies	strategy	NOUN
ijtc-1597	90	17	?	?	PUNCT
ijtc-1597	91	1	method	method	VERB
ijtc-1597	91	2	the	the	DET
ijtc-1597	91	3	research	research	NOUN
ijtc-1597	91	4	adopts	adopt	VERB
ijtc-1597	91	5	a	a	DET
ijtc-1597	91	6	normative	normative	ADJ
ijtc-1597	91	7	legal	legal	ADJ
ijtc-1597	91	8	approach	approach	NOUN
ijtc-1597	91	9	,	,	PUNCT
ijtc-1597	91	10	aiming	aim	VERB
ijtc-1597	91	11	to	to	PART
ijtc-1597	91	12	analyze	analyze	VERB
ijtc-1597	91	13	the	the	DET
ijtc-1597	91	14	legal	legal	ADJ
ijtc-1597	91	15	framework	framework	NOUN
ijtc-1597	91	16	governing	govern	VERB
ijtc-1597	91	17	taxpayer	taxpayer	NOUN
ijtc-1597	91	18	remedies	remedy	NOUN
ijtc-1597	91	19	and	and	CCONJ
ijtc-1597	91	20	the	the	DET
ijtc-1597	91	21	role	role	NOUN
ijtc-1597	91	22	of	of	ADP
ijtc-1597	91	23	tax	tax	NOUN
ijtc-1597	91	24	consultants	consultant	NOUN
ijtc-1597	91	25	and	and	CCONJ
ijtc-1597	91	26	taxpayer	taxpayer	NOUN
ijtc-1597	91	27	representatives	representative	NOUN
ijtc-1597	91	28	in	in	ADP
ijtc-1597	91	29	resolving	resolve	VERB
ijtc-1597	91	30	tax	tax	NOUN
ijtc-1597	91	31	disputes	dispute	NOUN
ijtc-1597	91	32	in	in	ADP
ijtc-1597	91	33	indonesia	indonesia	PROPN
ijtc-1597	91	34	.	.	PUNCT
ijtc-1597	92	1	the	the	DET
ijtc-1597	92	2	study	study	NOUN
ijtc-1597	92	3	examines	examine	VERB
ijtc-1597	92	4	applicable	applicable	ADJ
ijtc-1597	92	5	tax	tax	NOUN
ijtc-1597	92	6	regulations	regulation	NOUN
ijtc-1597	92	7	,	,	PUNCT
ijtc-1597	92	8	taxpayers	taxpayer	NOUN
ijtc-1597	92	9	'	'	PART
ijtc-1597	92	10	rights	right	NOUN
ijtc-1597	92	11	and	and	CCONJ
ijtc-1597	92	12	obligations	obligation	NOUN
ijtc-1597	92	13	,	,	PUNCT
ijtc-1597	92	14	and	and	CCONJ
ijtc-1597	92	15	the	the	DET
ijtc-1597	92	16	legal	legal	ADJ
ijtc-1597	92	17	avenues	avenue	NOUN
ijtc-1597	92	18	for	for	ADP
ijtc-1597	92	19	addressing	address	VERB
ijtc-1597	92	20	tax	tax	NOUN
ijtc-1597	92	21	disputes	dispute	NOUN
ijtc-1597	92	22	through	through	ADP
ijtc-1597	92	23	administrative	administrative	ADJ
ijtc-1597	92	24	or	or	CCONJ
ijtc-1597	92	25	litigation	litigation	NOUN
ijtc-1597	92	26	channels	channel	NOUN
ijtc-1597	92	27	(	(	PUNCT
ijtc-1597	92	28	erina	erina	PROPN
ijtc-1597	92	29	l.	l.	PROPN
ijtc-1597	92	30	et	et	PROPN
ijtc-1597	92	31	al	al	PROPN
ijtc-1597	92	32	.	.	PROPN
ijtc-1597	92	33	)	)	PUNCT
ijtc-1597	92	34	.	.	PUNCT
ijtc-1597	93	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	93	2	tax	tax	NOUN
ijtc-1597	93	3	dispute	dispute	NOUN
ijtc-1597	93	4	resolution	resolution	NOUN
ijtc-1597	93	5	mechanisms	mechanism	NOUN
ijtc-1597	93	6	:	:	PUNCT
ijtc-1597	93	7	legal	legal	ADJ
ijtc-1597	93	8	contributions	contribution	NOUN
ijtc-1597	93	9	of	of	ADP
ijtc-1597	93	10	tax	tax	NOUN
ijtc-1597	93	11	consultants	consultant	NOUN
ijtc-1597	93	12	and	and	CCONJ
ijtc-1597	93	13	tax	tax	NOUN
ijtc-1597	93	14	attorneys	attorney	NOUN
ijtc-1597	93	15	in	in	ADP
ijtc-1597	93	16	indonesia	indonesia	PROPN
ijtc-1597	93	17	silalahi	silalahi	PROPN
ijtc-1597	93	18	,	,	PUNCT
ijtc-1597	93	19	maulana	maulana	PROPN
ijtc-1597	93	20	,	,	PUNCT
ijtc-1597	93	21	ana	ana	PROPN
ijtc-1597	93	22	,	,	PUNCT
ijtc-1597	93	23	and	and	CCONJ
ijtc-1597	93	24	kurnia	kurnia	NOUN
ijtc-1597	93	25	30	30	NUM
ijtc-1597	93	26	|	|	ADV
ijtc-1597	93	27	ilomata	ilomata	PROPN
ijtc-1597	93	28	international	international	ADJ
ijtc-1597	93	29	journal	journal	NOUN
ijtc-1597	93	30	of	of	ADP
ijtc-1597	93	31	tax	tax	PROPN
ijtc-1597	93	32	&	&	CCONJ
ijtc-1597	93	33	accounting	account	VERB
ijtc-1597	93	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1597	93	35	this	this	DET
ijtc-1597	93	36	research	research	NOUN
ijtc-1597	93	37	relies	rely	VERB
ijtc-1597	93	38	on	on	ADP
ijtc-1597	93	39	secondary	secondary	ADJ
ijtc-1597	93	40	data	datum	NOUN
ijtc-1597	93	41	,	,	PUNCT
ijtc-1597	93	42	encompassing	encompass	VERB
ijtc-1597	93	43	legal	legal	ADJ
ijtc-1597	93	44	literature	literature	NOUN
ijtc-1597	93	45	such	such	ADJ
ijtc-1597	93	46	as	as	ADP
ijtc-1597	93	47	laws	law	NOUN
ijtc-1597	93	48	,	,	PUNCT
ijtc-1597	93	49	government	government	NOUN
ijtc-1597	93	50	regulations	regulation	NOUN
ijtc-1597	93	51	,	,	PUNCT
ijtc-1597	93	52	legal	legal	ADJ
ijtc-1597	93	53	doctrines	doctrine	NOUN
ijtc-1597	93	54	,	,	PUNCT
ijtc-1597	93	55	articles	article	NOUN
ijtc-1597	93	56	,	,	PUNCT
ijtc-1597	93	57	academic	academic	ADJ
ijtc-1597	93	58	journals	journal	NOUN
ijtc-1597	93	59	,	,	PUNCT
ijtc-1597	93	60	and	and	CCONJ
ijtc-1597	93	61	reports	report	NOUN
ijtc-1597	93	62	pertinent	pertinent	ADJ
ijtc-1597	93	63	to	to	ADP
ijtc-1597	93	64	taxation	taxation	NOUN
ijtc-1597	93	65	issues	issue	NOUN
ijtc-1597	93	66	in	in	ADP
ijtc-1597	93	67	indonesia	indonesia	PROPN
ijtc-1597	93	68	.	.	PUNCT
ijtc-1597	94	1	data	datum	NOUN
ijtc-1597	94	2	from	from	ADP
ijtc-1597	94	3	tax	tax	NOUN
ijtc-1597	94	4	court	court	NOUN
ijtc-1597	94	5	rulings	ruling	NOUN
ijtc-1597	94	6	and	and	CCONJ
ijtc-1597	94	7	official	official	ADJ
ijtc-1597	94	8	publications	publication	NOUN
ijtc-1597	94	9	from	from	ADP
ijtc-1597	94	10	the	the	DET
ijtc-1597	94	11	directorate	directorate	ADJ
ijtc-1597	94	12	general	general	NOUN
ijtc-1597	94	13	of	of	ADP
ijtc-1597	94	14	taxes	taxis	NOUN
ijtc-1597	94	15	(	(	PUNCT
ijtc-1597	94	16	dgt	dgt	NOUN
ijtc-1597	94	17	)	)	PUNCT
ijtc-1597	94	18	enhance	enhance	VERB
ijtc-1597	94	19	understanding	understanding	NOUN
ijtc-1597	94	20	of	of	ADP
ijtc-1597	94	21	prevailing	prevail	VERB
ijtc-1597	94	22	tax	tax	NOUN
ijtc-1597	94	23	practices	practice	NOUN
ijtc-1597	94	24	(	(	PUNCT
ijtc-1597	94	25	palalangan	palalangan	VERB
ijtc-1597	94	26	ca	ca	PROPN
ijtc-1597	94	27	et	et	VERB
ijtc-1597	94	28	al	al	PROPN
ijtc-1597	94	29	.	.	PROPN
ijtc-1597	94	30	,	,	PUNCT
ijtc-1597	94	31	2024	2024	NUM
ijtc-1597	94	32	)	)	PUNCT
ijtc-1597	94	33	.	.	PUNCT
ijtc-1597	95	1	the	the	DET
ijtc-1597	95	2	study	study	NOUN
ijtc-1597	95	3	also	also	ADV
ijtc-1597	95	4	incorporates	incorporate	VERB
ijtc-1597	95	5	case	case	NOUN
ijtc-1597	95	6	studies	study	NOUN
ijtc-1597	95	7	of	of	ADP
ijtc-1597	95	8	tax	tax	NOUN
ijtc-1597	95	9	disputes	dispute	NOUN
ijtc-1597	95	10	involving	involve	VERB
ijtc-1597	95	11	taxpayers	taxpayer	NOUN
ijtc-1597	95	12	in	in	ADP
ijtc-1597	95	13	indonesia	indonesia	PROPN
ijtc-1597	95	14	to	to	PART
ijtc-1597	95	15	illustrate	illustrate	VERB
ijtc-1597	95	16	the	the	DET
ijtc-1597	95	17	application	application	NOUN
ijtc-1597	95	18	of	of	ADP
ijtc-1597	95	19	legal	legal	ADJ
ijtc-1597	95	20	remedies	remedy	NOUN
ijtc-1597	95	21	in	in	ADP
ijtc-1597	95	22	real	real	ADJ
ijtc-1597	95	23	-	-	PUNCT
ijtc-1597	95	24	world	world	NOUN
ijtc-1597	95	25	scenarios	scenario	NOUN
ijtc-1597	95	26	(	(	PUNCT
ijtc-1597	95	27	christian	christian	PROPN
ijtc-1597	95	28	hamdany	hamdany	NOUN
ijtc-1597	95	29	barus	barus	PROPN
ijtc-1597	95	30	d	d	PROPN
ijtc-1597	95	31	,	,	PUNCT
ijtc-1597	95	32	et	et	PROPN
ijtc-1597	95	33	al	al	PROPN
ijtc-1597	95	34	,	,	PUNCT
ijtc-1597	95	35	2024	2024	NUM
ijtc-1597	95	36	)	)	PUNCT
ijtc-1597	95	37	.	.	PUNCT
ijtc-1597	96	1	the	the	DET
ijtc-1597	96	2	research	research	NOUN
ijtc-1597	96	3	employs	employ	VERB
ijtc-1597	96	4	a	a	DET
ijtc-1597	96	5	comparative	comparative	ADJ
ijtc-1597	96	6	analysis	analysis	NOUN
ijtc-1597	96	7	approach	approach	NOUN
ijtc-1597	96	8	to	to	PART
ijtc-1597	96	9	juxtapose	juxtapose	VERB
ijtc-1597	96	10	indonesia	indonesia	PROPN
ijtc-1597	96	11	's	's	PART
ijtc-1597	96	12	tax	tax	NOUN
ijtc-1597	96	13	dispute	dispute	NOUN
ijtc-1597	96	14	resolution	resolution	NOUN
ijtc-1597	96	15	system	system	NOUN
ijtc-1597	96	16	with	with	ADP
ijtc-1597	96	17	countries	country	NOUN
ijtc-1597	96	18	with	with	ADP
ijtc-1597	96	19	similar	similar	ADJ
ijtc-1597	96	20	tax	tax	NOUN
ijtc-1597	96	21	frameworks	framework	NOUN
ijtc-1597	96	22	.	.	PUNCT
ijtc-1597	97	1	this	this	DET
ijtc-1597	97	2	methodology	methodology	NOUN
ijtc-1597	97	3	seeks	seek	VERB
ijtc-1597	97	4	to	to	PART
ijtc-1597	97	5	identify	identify	VERB
ijtc-1597	97	6	the	the	DET
ijtc-1597	97	7	strengths	strength	NOUN
ijtc-1597	97	8	and	and	CCONJ
ijtc-1597	97	9	weaknesses	weakness	NOUN
ijtc-1597	97	10	of	of	ADP
ijtc-1597	97	11	indonesia	indonesia	PROPN
ijtc-1597	97	12	's	's	PART
ijtc-1597	97	13	tax	tax	NOUN
ijtc-1597	97	14	legal	legal	ADJ
ijtc-1597	97	15	system	system	NOUN
ijtc-1597	97	16	while	while	SCONJ
ijtc-1597	97	17	providing	provide	VERB
ijtc-1597	97	18	actionable	actionable	ADJ
ijtc-1597	97	19	recommendations	recommendation	NOUN
ijtc-1597	97	20	for	for	ADP
ijtc-1597	97	21	improvements	improvement	NOUN
ijtc-1597	97	22	.	.	PUNCT
ijtc-1597	98	1	moreover	moreover	ADV
ijtc-1597	98	2	,	,	PUNCT
ijtc-1597	98	3	interviews	interview	NOUN
ijtc-1597	98	4	with	with	ADP
ijtc-1597	98	5	tax	tax	NOUN
ijtc-1597	98	6	practitioners	practitioner	NOUN
ijtc-1597	98	7	,	,	PUNCT
ijtc-1597	98	8	including	include	VERB
ijtc-1597	98	9	tax	tax	NOUN
ijtc-1597	98	10	consultants	consultant	NOUN
ijtc-1597	98	11	,	,	PUNCT
ijtc-1597	98	12	taxpayer	taxpayer	NOUN
ijtc-1597	98	13	representatives	representative	NOUN
ijtc-1597	98	14	,	,	PUNCT
ijtc-1597	98	15	and	and	CCONJ
ijtc-1597	98	16	officials	official	NOUN
ijtc-1597	98	17	from	from	ADP
ijtc-1597	98	18	the	the	DET
ijtc-1597	98	19	directorate	directorate	ADJ
ijtc-1597	98	20	general	general	NOUN
ijtc-1597	98	21	of	of	ADP
ijtc-1597	98	22	taxes	taxis	NOUN
ijtc-1597	98	23	,	,	PUNCT
ijtc-1597	98	24	are	be	AUX
ijtc-1597	98	25	conducted	conduct	VERB
ijtc-1597	98	26	to	to	PART
ijtc-1597	98	27	gain	gain	VERB
ijtc-1597	98	28	direct	direct	ADJ
ijtc-1597	98	29	insights	insight	NOUN
ijtc-1597	98	30	into	into	ADP
ijtc-1597	98	31	their	their	PRON
ijtc-1597	98	32	roles	role	NOUN
ijtc-1597	98	33	in	in	ADP
ijtc-1597	98	34	resolving	resolve	VERB
ijtc-1597	98	35	tax	tax	NOUN
ijtc-1597	98	36	-	-	PUNCT
ijtc-1597	98	37	related	relate	VERB
ijtc-1597	98	38	issues	issue	NOUN
ijtc-1597	98	39	in	in	ADP
ijtc-1597	98	40	indonesia	indonesia	PROPN
ijtc-1597	98	41	(	(	PUNCT
ijtc-1597	98	42	maulana	maulana	PROPN
ijtc-1597	98	43	n	n	CCONJ
ijtc-1597	98	44	,	,	PUNCT
ijtc-1597	98	45	et	et	PROPN
ijtc-1597	98	46	al	al	PROPN
ijtc-1597	98	47	,	,	PUNCT
ijtc-1597	98	48	2024	2024	NUM
ijtc-1597	98	49	)	)	PUNCT
ijtc-1597	98	50	.	.	PUNCT
ijtc-1597	99	1	data	datum	NOUN
ijtc-1597	99	2	is	be	AUX
ijtc-1597	99	3	collected	collect	VERB
ijtc-1597	99	4	through	through	ADP
ijtc-1597	99	5	comprehensive	comprehensive	ADJ
ijtc-1597	99	6	literature	literature	NOUN
ijtc-1597	99	7	reviews	review	NOUN
ijtc-1597	99	8	covering	cover	VERB
ijtc-1597	99	9	tax	tax	NOUN
ijtc-1597	99	10	regulations	regulation	NOUN
ijtc-1597	99	11	and	and	CCONJ
ijtc-1597	99	12	relevant	relevant	ADJ
ijtc-1597	99	13	legal	legal	ADJ
ijtc-1597	99	14	literature	literature	NOUN
ijtc-1597	99	15	,	,	PUNCT
ijtc-1597	99	16	complemented	complement	VERB
ijtc-1597	99	17	by	by	ADP
ijtc-1597	99	18	structured	structured	ADJ
ijtc-1597	99	19	stakeholder	stakeholder	NOUN
ijtc-1597	99	20	interviews	interview	NOUN
ijtc-1597	99	21	.	.	PUNCT
ijtc-1597	100	1	the	the	DET
ijtc-1597	100	2	respondents	respondent	NOUN
ijtc-1597	100	3	include	include	VERB
ijtc-1597	100	4	practising	practise	VERB
ijtc-1597	100	5	tax	tax	NOUN
ijtc-1597	100	6	consultants	consultant	NOUN
ijtc-1597	100	7	in	in	ADP
ijtc-1597	100	8	indonesia	indonesia	PROPN
ijtc-1597	100	9	,	,	PUNCT
ijtc-1597	100	10	lawyers	lawyer	NOUN
ijtc-1597	100	11	handling	handle	VERB
ijtc-1597	100	12	tax	tax	NOUN
ijtc-1597	100	13	disputes	dispute	NOUN
ijtc-1597	100	14	,	,	PUNCT
ijtc-1597	100	15	and	and	CCONJ
ijtc-1597	100	16	tax	tax	NOUN
ijtc-1597	100	17	officials	official	NOUN
ijtc-1597	100	18	involved	involve	VERB
ijtc-1597	100	19	in	in	ADP
ijtc-1597	100	20	the	the	DET
ijtc-1597	100	21	dispute	dispute	NOUN
ijtc-1597	100	22	resolution	resolution	NOUN
ijtc-1597	100	23	process	process	NOUN
ijtc-1597	100	24	.	.	PUNCT
ijtc-1597	101	1	these	these	DET
ijtc-1597	101	2	interviews	interview	NOUN
ijtc-1597	101	3	are	be	AUX
ijtc-1597	101	4	expected	expect	VERB
ijtc-1597	101	5	to	to	PART
ijtc-1597	101	6	yield	yield	VERB
ijtc-1597	101	7	deeper	deep	ADJ
ijtc-1597	101	8	insights	insight	NOUN
ijtc-1597	101	9	into	into	ADP
ijtc-1597	101	10	the	the	DET
ijtc-1597	101	11	challenges	challenge	NOUN
ijtc-1597	101	12	and	and	CCONJ
ijtc-1597	101	13	solutions	solution	NOUN
ijtc-1597	101	14	surrounding	surround	VERB
ijtc-1597	101	15	tax	tax	NOUN
ijtc-1597	101	16	dispute	dispute	NOUN
ijtc-1597	101	17	resolution	resolution	NOUN
ijtc-1597	101	18	and	and	CCONJ
ijtc-1597	101	19	the	the	DET
ijtc-1597	101	20	critical	critical	ADJ
ijtc-1597	101	21	roles	role	NOUN
ijtc-1597	101	22	played	play	VERB
ijtc-1597	101	23	by	by	ADP
ijtc-1597	101	24	tax	tax	NOUN
ijtc-1597	101	25	consultants	consultant	NOUN
ijtc-1597	101	26	and	and	CCONJ
ijtc-1597	101	27	taxpayer	taxpayer	NOUN
ijtc-1597	101	28	representatives	representative	NOUN
ijtc-1597	101	29	(	(	PUNCT
ijtc-1597	101	30	amri	amri	PROPN
ijtc-1597	101	31	k	k	PROPN
ijtc-1597	101	32	et	et	PROPN
ijtc-1597	101	33	al	al	PROPN
ijtc-1597	101	34	.	.	PROPN
ijtc-1597	101	35	,	,	PUNCT
ijtc-1597	101	36	2019	2019	NUM
ijtc-1597	101	37	)	)	PUNCT
ijtc-1597	101	38	.	.	PUNCT
ijtc-1597	102	1	the	the	DET
ijtc-1597	102	2	collected	collect	VERB
ijtc-1597	102	3	data	datum	NOUN
ijtc-1597	102	4	are	be	AUX
ijtc-1597	102	5	analysed	analyse	VERB
ijtc-1597	102	6	using	use	VERB
ijtc-1597	102	7	qualitative	qualitative	ADJ
ijtc-1597	102	8	methods	method	NOUN
ijtc-1597	102	9	with	with	ADP
ijtc-1597	102	10	a	a	DET
ijtc-1597	102	11	descriptive	descriptive	ADJ
ijtc-1597	102	12	approach	approach	NOUN
ijtc-1597	102	13	.	.	PUNCT
ijtc-1597	103	1	the	the	DET
ijtc-1597	103	2	findings	finding	NOUN
ijtc-1597	103	3	of	of	ADP
ijtc-1597	103	4	the	the	DET
ijtc-1597	103	5	literature	literature	NOUN
ijtc-1597	103	6	review	review	NOUN
ijtc-1597	103	7	are	be	AUX
ijtc-1597	103	8	thematically	thematically	ADV
ijtc-1597	103	9	analyzed	analyze	VERB
ijtc-1597	103	10	to	to	PART
ijtc-1597	103	11	identify	identify	VERB
ijtc-1597	103	12	patterns	pattern	NOUN
ijtc-1597	103	13	within	within	ADP
ijtc-1597	103	14	tax	tax	NOUN
ijtc-1597	103	15	law	law	NOUN
ijtc-1597	103	16	practices	practice	NOUN
ijtc-1597	103	17	in	in	ADP
ijtc-1597	103	18	indonesia	indonesia	PROPN
ijtc-1597	103	19	.	.	PUNCT
ijtc-1597	104	1	furthermore	furthermore	ADV
ijtc-1597	104	2	,	,	PUNCT
ijtc-1597	104	3	a	a	DET
ijtc-1597	104	4	comparative	comparative	ADJ
ijtc-1597	104	5	analysis	analysis	NOUN
ijtc-1597	104	6	is	be	AUX
ijtc-1597	104	7	carried	carry	VERB
ijtc-1597	104	8	out	out	ADP
ijtc-1597	104	9	to	to	ADP
ijtc-1597	104	10	benchmark	benchmark	PROPN
ijtc-1597	104	11	indonesia	indonesia	PROPN
ijtc-1597	104	12	's	's	PART
ijtc-1597	104	13	tax	tax	NOUN
ijtc-1597	104	14	dispute	dispute	NOUN
ijtc-1597	104	15	resolution	resolution	NOUN
ijtc-1597	104	16	mechanisms	mechanism	NOUN
ijtc-1597	104	17	against	against	ADP
ijtc-1597	104	18	those	those	PRON
ijtc-1597	104	19	of	of	ADP
ijtc-1597	104	20	comparable	comparable	ADJ
ijtc-1597	104	21	jurisdictions	jurisdiction	NOUN
ijtc-1597	104	22	.	.	PUNCT
ijtc-1597	105	1	this	this	DET
ijtc-1597	105	2	approach	approach	NOUN
ijtc-1597	105	3	is	be	AUX
ijtc-1597	105	4	designed	design	VERB
ijtc-1597	105	5	to	to	PART
ijtc-1597	105	6	glean	glean	VERB
ijtc-1597	105	7	broader	broad	ADJ
ijtc-1597	105	8	insights	insight	NOUN
ijtc-1597	105	9	and	and	CCONJ
ijtc-1597	105	10	develop	develop	VERB
ijtc-1597	105	11	more	more	ADV
ijtc-1597	105	12	comprehensive	comprehensive	ADJ
ijtc-1597	105	13	recommendations	recommendation	NOUN
ijtc-1597	105	14	(	(	PUNCT
ijtc-1597	105	15	rosid	rosid	VERB
ijtc-1597	105	16	a	a	PRON
ijtc-1597	105	17	and	and	CCONJ
ijtc-1597	105	18	romadhaniah	romadhaniah	NOUN
ijtc-1597	105	19	,	,	PUNCT
ijtc-1597	105	20	2023	2023	NUM
ijtc-1597	105	21	)	)	PUNCT
ijtc-1597	105	22	.	.	PUNCT
ijtc-1597	106	1	the	the	DET
ijtc-1597	106	2	results	result	NOUN
ijtc-1597	106	3	of	of	ADP
ijtc-1597	106	4	this	this	DET
ijtc-1597	106	5	analysis	analysis	NOUN
ijtc-1597	106	6	aim	aim	VERB
ijtc-1597	106	7	to	to	PART
ijtc-1597	106	8	depict	depict	VERB
ijtc-1597	106	9	the	the	DET
ijtc-1597	106	10	effectiveness	effectiveness	NOUN
ijtc-1597	106	11	of	of	ADP
ijtc-1597	106	12	indonesia	indonesia	PROPN
ijtc-1597	106	13	’s	’s	PART
ijtc-1597	106	14	tax	tax	NOUN
ijtc-1597	106	15	legal	legal	ADJ
ijtc-1597	106	16	system	system	NOUN
ijtc-1597	106	17	and	and	CCONJ
ijtc-1597	106	18	the	the	DET
ijtc-1597	106	19	strategic	strategic	ADJ
ijtc-1597	106	20	roles	role	NOUN
ijtc-1597	106	21	of	of	ADP
ijtc-1597	106	22	tax	tax	NOUN
ijtc-1597	106	23	consultants	consultant	NOUN
ijtc-1597	106	24	and	and	CCONJ
ijtc-1597	106	25	taxpayer	taxpayer	NOUN
ijtc-1597	106	26	representatives	representative	NOUN
ijtc-1597	106	27	in	in	ADP
ijtc-1597	106	28	ensuring	ensure	VERB
ijtc-1597	106	29	equitable	equitable	ADJ
ijtc-1597	106	30	and	and	CCONJ
ijtc-1597	106	31	efficient	efficient	ADJ
ijtc-1597	106	32	resolution	resolution	NOUN
ijtc-1597	106	33	of	of	ADP
ijtc-1597	106	34	tax	tax	NOUN
ijtc-1597	106	35	disputes	dispute	NOUN
ijtc-1597	106	36	(	(	PUNCT
ijtc-1597	106	37	tambunan	tambunan	NOUN
ijtc-1597	106	38	mrud	mrud	NOUN
ijtc-1597	106	39	,	,	PUNCT
ijtc-1597	106	40	2024	2024	NUM
ijtc-1597	106	41	)	)	PUNCT
ijtc-1597	106	42	.	.	PUNCT
ijtc-1597	107	1	through	through	ADP
ijtc-1597	107	2	these	these	DET
ijtc-1597	107	3	findings	finding	NOUN
ijtc-1597	107	4	,	,	PUNCT
ijtc-1597	107	5	the	the	DET
ijtc-1597	107	6	research	research	NOUN
ijtc-1597	107	7	seeks	seek	VERB
ijtc-1597	107	8	to	to	PART
ijtc-1597	107	9	enhance	enhance	VERB
ijtc-1597	107	10	indonesia	indonesia	PROPN
ijtc-1597	107	11	's	's	PART
ijtc-1597	107	12	tax	tax	NOUN
ijtc-1597	107	13	dispute	dispute	NOUN
ijtc-1597	107	14	resolution	resolution	NOUN
ijtc-1597	107	15	framework	framework	NOUN
ijtc-1597	107	16	and	and	CCONJ
ijtc-1597	107	17	better	well	ADJ
ijtc-1597	107	18	support	support	VERB
ijtc-1597	107	19	taxpayers	taxpayer	NOUN
ijtc-1597	107	20	in	in	ADP
ijtc-1597	107	21	navigating	navigate	VERB
ijtc-1597	107	22	the	the	DET
ijtc-1597	107	23	complexities	complexity	NOUN
ijtc-1597	107	24	of	of	ADP
ijtc-1597	107	25	the	the	DET
ijtc-1597	107	26	tax	tax	NOUN
ijtc-1597	107	27	system	system	NOUN
ijtc-1597	107	28	.	.	PUNCT
ijtc-1597	108	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	108	2	tax	tax	NOUN
ijtc-1597	108	3	dispute	dispute	NOUN
ijtc-1597	108	4	resolution	resolution	NOUN
ijtc-1597	108	5	mechanisms	mechanism	NOUN
ijtc-1597	108	6	:	:	PUNCT
ijtc-1597	108	7	legal	legal	ADJ
ijtc-1597	108	8	contributions	contribution	NOUN
ijtc-1597	108	9	of	of	ADP
ijtc-1597	108	10	tax	tax	NOUN
ijtc-1597	108	11	consultants	consultant	NOUN
ijtc-1597	108	12	and	and	CCONJ
ijtc-1597	108	13	tax	tax	NOUN
ijtc-1597	108	14	attorneys	attorney	NOUN
ijtc-1597	108	15	in	in	ADP
ijtc-1597	108	16	indonesia	indonesia	PROPN
ijtc-1597	108	17	silalahi	silalahi	PROPN
ijtc-1597	108	18	,	,	PUNCT
ijtc-1597	108	19	maulana	maulana	PROPN
ijtc-1597	108	20	,	,	PUNCT
ijtc-1597	108	21	ana	ana	PROPN
ijtc-1597	108	22	,	,	PUNCT
ijtc-1597	108	23	and	and	CCONJ
ijtc-1597	108	24	kurnia	kurnia	NOUN
ijtc-1597	108	25	31	31	NUM
ijtc-1597	108	26	|	|	ADV
ijtc-1597	108	27	ilomata	ilomata	PROPN
ijtc-1597	108	28	international	international	ADJ
ijtc-1597	108	29	journal	journal	NOUN
ijtc-1597	108	30	of	of	ADP
ijtc-1597	108	31	tax	tax	PROPN
ijtc-1597	108	32	&	&	CCONJ
ijtc-1597	108	33	accounting	accounting	PROPN
ijtc-1597	108	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	108	35	figure	figure	NOUN
ijtc-1597	108	36	3	3	NUM
ijtc-1597	108	37	.	.	PUNCT
ijtc-1597	108	38	research	research	NOUN
ijtc-1597	108	39	framework	framework	NOUN
ijtc-1597	108	40	source	source	NOUN
ijtc-1597	108	41	:	:	PUNCT
ijtc-1597	108	42	processed	process	VERB
ijtc-1597	108	43	by	by	ADP
ijtc-1597	108	44	the	the	DET
ijtc-1597	108	45	authors	author	NOUN
ijtc-1597	108	46	here	here	ADV
ijtc-1597	108	47	is	be	AUX
ijtc-1597	108	48	a	a	DET
ijtc-1597	108	49	scientific	scientific	ADJ
ijtc-1597	108	50	version	version	NOUN
ijtc-1597	108	51	of	of	ADP
ijtc-1597	108	52	your	your	PRON
ijtc-1597	108	53	research	research	NOUN
ijtc-1597	108	54	novelty	novelty	NOUN
ijtc-1597	108	55	table	table	NOUN
ijtc-1597	108	56	in	in	ADP
ijtc-1597	108	57	english	english	PROPN
ijtc-1597	108	58	,	,	PUNCT
ijtc-1597	108	59	avoiding	avoid	VERB
ijtc-1597	108	60	plagiarism	plagiarism	NOUN
ijtc-1597	108	61	:	:	PUNCT
ijtc-1597	108	62	table	table	NOUN
ijtc-1597	108	63	1	1	NUM
ijtc-1597	108	64	.	.	PUNCT
ijtc-1597	108	65	research	research	NOUN
ijtc-1597	108	66	novelty	novelty	NOUN
ijtc-1597	108	67	reference	reference	NOUN
ijtc-1597	108	68	research	research	NOUN
ijtc-1597	108	69	focus	focus	NOUN
ijtc-1597	108	70	distinction	distinction	NOUN
ijtc-1597	108	71	(	(	PUNCT
ijtc-1597	108	72	novelty	novelty	NOUN
ijtc-1597	108	73	)	)	PUNCT
ijtc-1597	108	74	reason	reason	NOUN
ijtc-1597	108	75	for	for	ADP
ijtc-1597	108	76	novelty	novelty	NOUN
ijtc-1597	108	77	doshi	doshi	PROPN
ijtc-1597	108	78	,	,	PUNCT
ijtc-1597	108	79	j.	j.	PROPN
ijtc-1597	108	80	,	,	PUNCT
ijtc-1597	108	81	&	&	CCONJ
ijtc-1597	108	82	shah	shah	PROPN
ijtc-1597	108	83	,	,	PUNCT
ijtc-1597	108	84	p.	p.	NOUN
ijtc-1597	108	85	"	"	PUNCT
ijtc-1597	108	86	embracing	embrace	VERB
ijtc-1597	108	87	digital	digital	ADJ
ijtc-1597	108	88	transformation	transformation	NOUN
ijtc-1597	108	89	:	:	PUNCT
ijtc-1597	108	90	the	the	DET
ijtc-1597	108	91	growth	growth	NOUN
ijtc-1597	108	92	of	of	ADP
ijtc-1597	108	93	tax	tax	NOUN
ijtc-1597	108	94	technology	technology	NOUN
ijtc-1597	108	95	in	in	ADP
ijtc-1597	108	96	india	india	PROPN
ijtc-1597	108	97	and	and	CCONJ
ijtc-1597	108	98	beyond	beyond	ADP
ijtc-1597	108	99	"	"	PUNCT
ijtc-1597	108	100	(	(	PUNCT
ijtc-1597	108	101	2021	2021	NUM
ijtc-1597	108	102	)	)	PUNCT
ijtc-1597	108	103	(	(	PUNCT
ijtc-1597	108	104	doshi	doshi	PROPN
ijtc-1597	108	105	j	j	PROPN
ijtc-1597	108	106	and	and	CCONJ
ijtc-1597	108	107	shah	shah	PROPN
ijtc-1597	108	108	p	p	X
ijtc-1597	108	109	,	,	PUNCT
ijtc-1597	108	110	2021	2021	NUM
ijtc-1597	108	111	)	)	PUNCT
ijtc-1597	108	112	digital	digital	ADJ
ijtc-1597	108	113	transformation	transformation	NOUN
ijtc-1597	108	114	in	in	ADP
ijtc-1597	108	115	tax	tax	NOUN
ijtc-1597	108	116	technology	technology	NOUN
ijtc-1597	108	117	this	this	DET
ijtc-1597	108	118	study	study	NOUN
ijtc-1597	108	119	emphasizes	emphasize	VERB
ijtc-1597	108	120	the	the	DET
ijtc-1597	108	121	role	role	NOUN
ijtc-1597	108	122	of	of	ADP
ijtc-1597	108	123	tax	tax	NOUN
ijtc-1597	108	124	consultants	consultant	NOUN
ijtc-1597	108	125	and	and	CCONJ
ijtc-1597	108	126	taxpayer	taxpayer	NOUN
ijtc-1597	108	127	representatives	representative	NOUN
ijtc-1597	108	128	in	in	ADP
ijtc-1597	108	129	addressing	address	VERB
ijtc-1597	108	130	legal	legal	ADJ
ijtc-1597	108	131	tax	tax	NOUN
ijtc-1597	108	132	issues	issue	NOUN
ijtc-1597	108	133	traditionally	traditionally	ADV
ijtc-1597	108	134	,	,	PUNCT
ijtc-1597	108	135	rather	rather	ADV
ijtc-1597	108	136	than	than	ADP
ijtc-1597	108	137	exclusively	exclusively	ADV
ijtc-1597	108	138	focusing	focus	VERB
ijtc-1597	108	139	on	on	ADP
ijtc-1597	108	140	technology	technology	NOUN
ijtc-1597	108	141	.	.	PUNCT
ijtc-1597	109	1	it	it	PRON
ijtc-1597	109	2	provides	provide	VERB
ijtc-1597	109	3	deeper	deep	ADJ
ijtc-1597	109	4	insights	insight	NOUN
ijtc-1597	109	5	into	into	ADP
ijtc-1597	109	6	legal	legal	ADJ
ijtc-1597	109	7	and	and	CCONJ
ijtc-1597	109	8	administrative	administrative	ADJ
ijtc-1597	109	9	aspects	aspect	NOUN
ijtc-1597	109	10	,	,	PUNCT
ijtc-1597	109	11	particularly	particularly	ADV
ijtc-1597	109	12	the	the	DET
ijtc-1597	109	13	application	application	NOUN
ijtc-1597	109	14	of	of	ADP
ijtc-1597	109	15	legal	legal	ADJ
ijtc-1597	109	16	strategies	strategy	NOUN
ijtc-1597	109	17	in	in	ADP
ijtc-1597	109	18	indonesia	indonesia	PROPN
ijtc-1597	109	19	’s	’s	PART
ijtc-1597	109	20	tax	tax	NOUN
ijtc-1597	109	21	system	system	NOUN
ijtc-1597	109	22	.	.	PUNCT
ijtc-1597	110	1	hoppe	hoppe	PROPN
ijtc-1597	110	2	,	,	PUNCT
ijtc-1597	110	3	t.	t.	PROPN
ijtc-1597	110	4	,	,	PUNCT
ijtc-1597	110	5	et	et	PROPN
ijtc-1597	110	6	al	al	PROPN
ijtc-1597	110	7	.	.	PUNCT
ijtc-1597	111	1	"	"	PUNCT
ijtc-1597	111	2	the	the	DET
ijtc-1597	111	3	tax	tax	NOUN
ijtc-1597	111	4	complexity	complexity	NOUN
ijtc-1597	111	5	index	index	NOUN
ijtc-1597	111	6	a	a	DET
ijtc-1597	111	7	survey	survey	NOUN
ijtc-1597	111	8	-	-	PUNCT
ijtc-1597	111	9	based	base	VERB
ijtc-1597	111	10	country	country	NOUN
ijtc-1597	111	11	measure	measure	NOUN
ijtc-1597	111	12	of	of	ADP
ijtc-1597	111	13	tax	tax	NOUN
ijtc-1597	111	14	code	code	NOUN
ijtc-1597	111	15	and	and	CCONJ
ijtc-1597	111	16	framework	framework	NOUN
ijtc-1597	111	17	complexity	complexity	NOUN
ijtc-1597	111	18	"	"	PUNCT
ijtc-1597	111	19	(	(	PUNCT
ijtc-1597	111	20	2021	2021	NUM
ijtc-1597	111	21	)	)	PUNCT
ijtc-1597	111	22	(	(	PUNCT
ijtc-1597	111	23	hoppe	hoppe	PROPN
ijtc-1597	111	24	t	t	PROPN
ijtc-1597	111	25	,	,	PUNCT
ijtc-1597	111	26	2021	2021	NUM
ijtc-1597	111	27	)	)	PUNCT
ijtc-1597	111	28	tax	tax	NOUN
ijtc-1597	111	29	system	system	NOUN
ijtc-1597	111	30	complexity	complexity	NOUN
ijtc-1597	111	31	and	and	CCONJ
ijtc-1597	111	32	tax	tax	NOUN
ijtc-1597	111	33	index	index	NOUN
ijtc-1597	111	34	measurement	measurement	NOUN
ijtc-1597	111	35	it	it	PRON
ijtc-1597	111	36	focuses	focus	VERB
ijtc-1597	111	37	on	on	ADP
ijtc-1597	111	38	resolving	resolve	VERB
ijtc-1597	111	39	tax	tax	NOUN
ijtc-1597	111	40	disputes	dispute	NOUN
ijtc-1597	111	41	through	through	ADP
ijtc-1597	111	42	legal	legal	ADJ
ijtc-1597	111	43	efforts	effort	NOUN
ijtc-1597	111	44	involving	involve	VERB
ijtc-1597	111	45	tax	tax	NOUN
ijtc-1597	111	46	consultants	consultant	NOUN
ijtc-1597	111	47	and	and	CCONJ
ijtc-1597	111	48	taxpayer	taxpayer	NOUN
ijtc-1597	111	49	representatives	representative	NOUN
ijtc-1597	111	50	rather	rather	ADV
ijtc-1597	111	51	than	than	ADP
ijtc-1597	111	52	purely	purely	ADV
ijtc-1597	111	53	theoretical	theoretical	ADJ
ijtc-1597	111	54	analysis	analysis	NOUN
ijtc-1597	111	55	of	of	ADP
ijtc-1597	111	56	tax	tax	NOUN
ijtc-1597	111	57	complexity	complexity	NOUN
ijtc-1597	111	58	.	.	PUNCT
ijtc-1597	112	1	the	the	DET
ijtc-1597	112	2	novelty	novelty	NOUN
ijtc-1597	112	3	lies	lie	VERB
ijtc-1597	112	4	in	in	ADP
ijtc-1597	112	5	understanding	understanding	NOUN
ijtc-1597	112	6	and	and	CCONJ
ijtc-1597	112	7	applying	apply	VERB
ijtc-1597	112	8	concrete	concrete	ADJ
ijtc-1597	112	9	legal	legal	ADJ
ijtc-1597	112	10	procedures	procedure	NOUN
ijtc-1597	112	11	to	to	PART
ijtc-1597	112	12	resolve	resolve	VERB
ijtc-1597	112	13	tax	tax	NOUN
ijtc-1597	112	14	issues	issue	NOUN
ijtc-1597	112	15	,	,	PUNCT
ijtc-1597	112	16	offering	offer	VERB
ijtc-1597	112	17	practical	practical	ADJ
ijtc-1597	112	18	solutions	solution	NOUN
ijtc-1597	112	19	in	in	ADP
ijtc-1597	112	20	the	the	DET
ijtc-1597	112	21	indonesian	indonesian	ADJ
ijtc-1597	112	22	context	context	NOUN
ijtc-1597	112	23	.	.	PUNCT
ijtc-1597	113	1	frecknall	frecknall	ADJ
ijtc-1597	113	2	-	-	PUNCT
ijtc-1597	113	3	hughes	hughes	PROPN
ijtc-1597	113	4	,	,	PUNCT
ijtc-1597	113	5	j.	j.	PROPN
ijtc-1597	113	6	,	,	PUNCT
ijtc-1597	113	7	&	&	CCONJ
ijtc-1597	113	8	mckerchar	mckerchar	PROPN
ijtc-1597	113	9	,	,	PUNCT
ijtc-1597	113	10	m.	m.	NOUN
ijtc-1597	113	11	"	"	PUNCT
ijtc-1597	113	12	historical	historical	ADJ
ijtc-1597	113	13	perspectives	perspective	NOUN
ijtc-1597	113	14	on	on	ADP
ijtc-1597	113	15	the	the	DET
ijtc-1597	113	16	emergence	emergence	NOUN
ijtc-1597	113	17	of	of	ADP
ijtc-1597	113	18	the	the	DET
ijtc-1597	113	19	tax	tax	NOUN
ijtc-1597	113	20	profession	profession	NOUN
ijtc-1597	113	21	:	:	PUNCT
ijtc-1597	113	22	australia	australia	PROPN
ijtc-1597	113	23	and	and	CCONJ
ijtc-1597	113	24	the	the	DET
ijtc-1597	113	25	uk	uk	PROPN
ijtc-1597	113	26	"	"	PUNCT
ijtc-1597	113	27	(	(	PUNCT
ijtc-1597	113	28	2015	2015	NUM
ijtc-1597	113	29	)	)	PUNCT
ijtc-1597	113	30	history	history	NOUN
ijtc-1597	113	31	and	and	CCONJ
ijtc-1597	113	32	development	development	NOUN
ijtc-1597	113	33	of	of	ADP
ijtc-1597	113	34	the	the	DET
ijtc-1597	113	35	tax	tax	NOUN
ijtc-1597	113	36	profession	profession	NOUN
ijtc-1597	113	37	in	in	ADP
ijtc-1597	113	38	australia	australia	PROPN
ijtc-1597	113	39	and	and	CCONJ
ijtc-1597	113	40	the	the	DET
ijtc-1597	113	41	uk	uk	PROPN
ijtc-1597	113	42	it	it	PRON
ijtc-1597	113	43	highlights	highlight	VERB
ijtc-1597	113	44	the	the	DET
ijtc-1597	113	45	practical	practical	ADJ
ijtc-1597	113	46	role	role	NOUN
ijtc-1597	113	47	of	of	ADP
ijtc-1597	113	48	tax	tax	NOUN
ijtc-1597	113	49	consultants	consultant	NOUN
ijtc-1597	113	50	in	in	ADP
ijtc-1597	113	51	resolving	resolve	VERB
ijtc-1597	113	52	disputes	dispute	NOUN
ijtc-1597	113	53	and	and	CCONJ
ijtc-1597	113	54	legal	legal	ADJ
ijtc-1597	113	55	tax	tax	NOUN
ijtc-1597	113	56	issues	issue	NOUN
ijtc-1597	113	57	instead	instead	ADV
ijtc-1597	113	58	of	of	ADP
ijtc-1597	113	59	exploring	explore	VERB
ijtc-1597	113	60	the	the	DET
ijtc-1597	113	61	historical	historical	ADJ
ijtc-1597	113	62	evolution	evolution	NOUN
ijtc-1597	113	63	of	of	ADP
ijtc-1597	113	64	the	the	DET
ijtc-1597	113	65	tax	tax	NOUN
ijtc-1597	113	66	profession	profession	NOUN
ijtc-1597	113	67	.	.	PUNCT
ijtc-1597	114	1	adopts	adopt	VERB
ijtc-1597	114	2	a	a	DET
ijtc-1597	114	3	systematic	systematic	ADJ
ijtc-1597	114	4	legal	legal	ADJ
ijtc-1597	114	5	approach	approach	NOUN
ijtc-1597	114	6	to	to	ADP
ijtc-1597	114	7	addressing	address	VERB
ijtc-1597	114	8	tax	tax	NOUN
ijtc-1597	114	9	disputes	dispute	NOUN
ijtc-1597	114	10	in	in	ADP
ijtc-1597	114	11	indonesia	indonesia	PROPN
ijtc-1597	114	12	,	,	PUNCT
ijtc-1597	114	13	focusing	focus	VERB
ijtc-1597	114	14	on	on	ADP
ijtc-1597	114	15	clear	clear	ADJ
ijtc-1597	114	16	and	and	CCONJ
ijtc-1597	114	17	applicable	applicable	ADJ
ijtc-1597	114	18	legal	legal	ADJ
ijtc-1597	114	19	and	and	CCONJ
ijtc-1597	114	20	administrative	administrative	ADJ
ijtc-1597	114	21	strategies	strategy	NOUN
ijtc-1597	114	22	.	.	PUNCT
ijtc-1597	115	1	•tax	•tax	NOUN
ijtc-1597	115	2	expertise	expertise	NOUN
ijtc-1597	115	3	enhancement	enhancement	NOUN
ijtc-1597	115	4	•legal	•legal	PROPN
ijtc-1597	115	5	efforts	effort	NOUN
ijtc-1597	115	6	in	in	ADP
ijtc-1597	115	7	taxation	taxation	NOUN
ijtc-1597	115	8	•officium	•officium	PROPN
ijtc-1597	115	9	nobile	nobile	PROPN
ijtc-1597	115	10	•tax	•tax	PROPN
ijtc-1597	115	11	consultant	consultant	NOUN
ijtc-1597	115	12	tax	tax	NOUN
ijtc-1597	115	13	attorney	attorney	NOUN
ijtc-1597	115	14	tax	tax	NOUN
ijtc-1597	115	15	intermediary	intermediary	ADJ
ijtc-1597	115	16	legal	legal	ADJ
ijtc-1597	115	17	efforts	effort	NOUN
ijtc-1597	115	18	in	in	ADP
ijtc-1597	115	19	taxation	taxation	NOUN
ijtc-1597	115	20	problem	problem	NOUN
ijtc-1597	115	21	solver	solver	VERB
ijtc-1597	115	22	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	115	23	tax	tax	NOUN
ijtc-1597	115	24	dispute	dispute	NOUN
ijtc-1597	115	25	resolution	resolution	NOUN
ijtc-1597	115	26	mechanisms	mechanism	NOUN
ijtc-1597	115	27	:	:	PUNCT
ijtc-1597	115	28	legal	legal	ADJ
ijtc-1597	115	29	contributions	contribution	NOUN
ijtc-1597	115	30	of	of	ADP
ijtc-1597	115	31	tax	tax	NOUN
ijtc-1597	115	32	consultants	consultant	NOUN
ijtc-1597	115	33	and	and	CCONJ
ijtc-1597	115	34	tax	tax	NOUN
ijtc-1597	115	35	attorneys	attorney	NOUN
ijtc-1597	115	36	in	in	ADP
ijtc-1597	115	37	indonesia	indonesia	PROPN
ijtc-1597	115	38	silalahi	silalahi	PROPN
ijtc-1597	115	39	,	,	PUNCT
ijtc-1597	115	40	maulana	maulana	PROPN
ijtc-1597	115	41	,	,	PUNCT
ijtc-1597	115	42	ana	ana	PROPN
ijtc-1597	115	43	,	,	PUNCT
ijtc-1597	115	44	and	and	CCONJ
ijtc-1597	115	45	kurnia	kurnia	NOUN
ijtc-1597	115	46	32	32	NUM
ijtc-1597	115	47	|	|	ADV
ijtc-1597	115	48	ilomata	ilomata	PROPN
ijtc-1597	115	49	international	international	ADJ
ijtc-1597	115	50	journal	journal	NOUN
ijtc-1597	115	51	of	of	ADP
ijtc-1597	115	52	tax	tax	PROPN
ijtc-1597	115	53	&	&	CCONJ
ijtc-1597	115	54	accounting	account	VERB
ijtc-1597	115	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	115	56	frecknall	frecknall	ADJ
ijtc-1597	115	57	-	-	PUNCT
ijtc-1597	115	58	hughes	hughes	PROPN
ijtc-1597	115	59	,	,	PUNCT
ijtc-1597	115	60	j.	j.	PROPN
ijtc-1597	115	61	,	,	PUNCT
ijtc-1597	115	62	&	&	CCONJ
ijtc-1597	115	63	kirchler	kirchler	PROPN
ijtc-1597	115	64	,	,	PUNCT
ijtc-1597	115	65	e.	e.	PROPN
ijtc-1597	115	66	"	"	PUNCT
ijtc-1597	115	67	toward	toward	ADP
ijtc-1597	115	68	a	a	DET
ijtc-1597	115	69	general	general	ADJ
ijtc-1597	115	70	theory	theory	NOUN
ijtc-1597	115	71	of	of	ADP
ijtc-1597	115	72	tax	tax	NOUN
ijtc-1597	115	73	practice	practice	NOUN
ijtc-1597	115	74	"	"	PUNCT
ijtc-1597	115	75	(	(	PUNCT
ijtc-1597	115	76	2015	2015	NUM
ijtc-1597	115	77	)	)	PUNCT
ijtc-1597	115	78	(	(	PUNCT
ijtc-1597	115	79	frecknall	frecknall	ADJ
ijtc-1597	115	80	-	-	PUNCT
ijtc-1597	115	81	hughes	hughes	NOUN
ijtc-1597	115	82	j	j	PROPN
ijtc-1597	115	83	and	and	CCONJ
ijtc-1597	115	84	kirchler	kirchler	PROPN
ijtc-1597	115	85	e.	e.	PROPN
ijtc-1597	115	86	,	,	PUNCT
ijtc-1597	115	87	2015	2015	NUM
ijtc-1597	115	88	)	)	PUNCT
ijtc-1597	115	89	the	the	DET
ijtc-1597	115	90	general	general	ADJ
ijtc-1597	115	91	theory	theory	NOUN
ijtc-1597	115	92	of	of	ADP
ijtc-1597	115	93	tax	tax	NOUN
ijtc-1597	115	94	practices	practice	NOUN
ijtc-1597	115	95	and	and	CCONJ
ijtc-1597	115	96	compliance	compliance	NOUN
ijtc-1597	115	97	directs	direct	VERB
ijtc-1597	115	98	attention	attention	NOUN
ijtc-1597	115	99	toward	toward	ADP
ijtc-1597	115	100	the	the	DET
ijtc-1597	115	101	practical	practical	ADJ
ijtc-1597	115	102	use	use	NOUN
ijtc-1597	115	103	of	of	ADP
ijtc-1597	115	104	taxpayer	taxpayer	NOUN
ijtc-1597	115	105	representatives	representative	NOUN
ijtc-1597	115	106	and	and	CCONJ
ijtc-1597	115	107	tax	tax	NOUN
ijtc-1597	115	108	consultants	consultant	NOUN
ijtc-1597	115	109	in	in	ADP
ijtc-1597	115	110	dispute	dispute	NOUN
ijtc-1597	115	111	resolution	resolution	NOUN
ijtc-1597	115	112	,	,	PUNCT
ijtc-1597	115	113	unlike	unlike	ADP
ijtc-1597	115	114	the	the	DET
ijtc-1597	115	115	theoretical	theoretical	ADJ
ijtc-1597	115	116	orientation	orientation	NOUN
ijtc-1597	115	117	of	of	ADP
ijtc-1597	115	118	this	this	DET
ijtc-1597	115	119	study	study	NOUN
ijtc-1597	115	120	.	.	PUNCT
ijtc-1597	116	1	it	it	PRON
ijtc-1597	116	2	emphasizes	emphasize	VERB
ijtc-1597	116	3	the	the	DET
ijtc-1597	116	4	practical	practical	ADJ
ijtc-1597	116	5	implementation	implementation	NOUN
ijtc-1597	116	6	of	of	ADP
ijtc-1597	116	7	structured	structured	ADJ
ijtc-1597	116	8	legal	legal	ADJ
ijtc-1597	116	9	strategies	strategy	NOUN
ijtc-1597	116	10	in	in	ADP
ijtc-1597	116	11	resolving	resolve	VERB
ijtc-1597	116	12	taxpayer	taxpayer	NOUN
ijtc-1597	116	13	issues	issue	NOUN
ijtc-1597	116	14	in	in	ADP
ijtc-1597	116	15	indonesia	indonesia	PROPN
ijtc-1597	116	16	,	,	PUNCT
ijtc-1597	116	17	adding	add	VERB
ijtc-1597	116	18	a	a	DET
ijtc-1597	116	19	new	new	ADJ
ijtc-1597	116	20	dimension	dimension	NOUN
ijtc-1597	116	21	to	to	ADP
ijtc-1597	116	22	tax	tax	NOUN
ijtc-1597	116	23	theory	theory	NOUN
ijtc-1597	116	24	.	.	PUNCT
ijtc-1597	117	1	hoppe	hoppe	PROPN
ijtc-1597	117	2	,	,	PUNCT
ijtc-1597	117	3	t.	t.	PROPN
ijtc-1597	117	4	,	,	PUNCT
ijtc-1597	117	5	et	et	PROPN
ijtc-1597	117	6	al	al	PROPN
ijtc-1597	117	7	.	.	PUNCT
ijtc-1597	118	1	"	"	PUNCT
ijtc-1597	118	2	the	the	DET
ijtc-1597	118	3	tax	tax	NOUN
ijtc-1597	118	4	complexity	complexity	NOUN
ijtc-1597	118	5	index	index	NOUN
ijtc-1597	118	6	a	a	DET
ijtc-1597	118	7	survey	survey	NOUN
ijtc-1597	118	8	-	-	PUNCT
ijtc-1597	118	9	based	base	VERB
ijtc-1597	118	10	country	country	NOUN
ijtc-1597	118	11	measure	measure	NOUN
ijtc-1597	118	12	of	of	ADP
ijtc-1597	118	13	tax	tax	NOUN
ijtc-1597	118	14	code	code	NOUN
ijtc-1597	118	15	and	and	CCONJ
ijtc-1597	118	16	framework	framework	NOUN
ijtc-1597	118	17	complexity	complexity	NOUN
ijtc-1597	118	18	"	"	PUNCT
ijtc-1597	118	19	(	(	PUNCT
ijtc-1597	118	20	2021	2021	NUM
ijtc-1597	118	21	)	)	PUNCT
ijtc-1597	118	22	(	(	PUNCT
ijtc-1597	118	23	hoppe	hoppe	PROPN
ijtc-1597	118	24	t	t	PROPN
ijtc-1597	118	25	,	,	PUNCT
ijtc-1597	118	26	2021	2021	NUM
ijtc-1597	118	27	)	)	PUNCT
ijtc-1597	118	28	measuring	measure	VERB
ijtc-1597	118	29	tax	tax	NOUN
ijtc-1597	118	30	system	system	NOUN
ijtc-1597	118	31	complexity	complexity	NOUN
ijtc-1597	118	32	and	and	CCONJ
ijtc-1597	118	33	framework	framework	NOUN
ijtc-1597	118	34	analysis	analysis	NOUN
ijtc-1597	118	35	expands	expand	VERB
ijtc-1597	118	36	knowledge	knowledge	NOUN
ijtc-1597	118	37	by	by	ADP
ijtc-1597	118	38	focusing	focus	VERB
ijtc-1597	118	39	on	on	ADP
ijtc-1597	118	40	structured	structure	VERB
ijtc-1597	118	41	legal	legal	ADJ
ijtc-1597	118	42	and	and	CCONJ
ijtc-1597	118	43	procedural	procedural	ADJ
ijtc-1597	118	44	aspects	aspect	NOUN
ijtc-1597	118	45	of	of	ADP
ijtc-1597	118	46	tax	tax	NOUN
ijtc-1597	118	47	problem	problem	NOUN
ijtc-1597	118	48	resolution	resolution	NOUN
ijtc-1597	118	49	,	,	PUNCT
ijtc-1597	118	50	rather	rather	ADV
ijtc-1597	118	51	than	than	ADP
ijtc-1597	118	52	merely	merely	ADV
ijtc-1597	118	53	analyzing	analyze	VERB
ijtc-1597	118	54	tax	tax	NOUN
ijtc-1597	118	55	complexity	complexity	NOUN
ijtc-1597	118	56	.	.	PUNCT
ijtc-1597	119	1	novelty	novelty	NOUN
ijtc-1597	119	2	arises	arise	VERB
ijtc-1597	119	3	from	from	ADP
ijtc-1597	119	4	applying	apply	VERB
ijtc-1597	119	5	clear	clear	ADJ
ijtc-1597	119	6	and	and	CCONJ
ijtc-1597	119	7	procedural	procedural	ADJ
ijtc-1597	119	8	legal	legal	ADJ
ijtc-1597	119	9	solutions	solution	NOUN
ijtc-1597	119	10	to	to	PART
ijtc-1597	119	11	address	address	VERB
ijtc-1597	119	12	tax	tax	NOUN
ijtc-1597	119	13	complexity	complexity	NOUN
ijtc-1597	119	14	in	in	ADP
ijtc-1597	119	15	indonesia	indonesia	PROPN
ijtc-1597	119	16	,	,	PUNCT
ijtc-1597	119	17	actively	actively	ADV
ijtc-1597	119	18	involving	involve	VERB
ijtc-1597	119	19	tax	tax	NOUN
ijtc-1597	119	20	consultants	consultant	NOUN
ijtc-1597	119	21	and	and	CCONJ
ijtc-1597	119	22	taxpayer	taxpayer	NOUN
ijtc-1597	119	23	representatives	representative	NOUN
ijtc-1597	119	24	.	.	PUNCT
ijtc-1597	120	1	source	source	NOUN
ijtc-1597	120	2	:	:	PUNCT
ijtc-1597	120	3	processed	process	VERB
ijtc-1597	120	4	by	by	ADP
ijtc-1597	120	5	the	the	DET
ijtc-1597	120	6	authors	author	NOUN
ijtc-1597	120	7	this	this	DET
ijtc-1597	120	8	research	research	NOUN
ijtc-1597	120	9	contributes	contribute	VERB
ijtc-1597	120	10	significantly	significantly	ADV
ijtc-1597	120	11	to	to	ADP
ijtc-1597	120	12	indonesia	indonesia	PROPN
ijtc-1597	120	13	's	's	PART
ijtc-1597	120	14	tax	tax	NOUN
ijtc-1597	120	15	system	system	NOUN
ijtc-1597	120	16	by	by	ADP
ijtc-1597	120	17	examining	examine	VERB
ijtc-1597	120	18	the	the	DET
ijtc-1597	120	19	roles	role	NOUN
ijtc-1597	120	20	of	of	ADP
ijtc-1597	120	21	tax	tax	NOUN
ijtc-1597	120	22	consultants	consultant	NOUN
ijtc-1597	120	23	and	and	CCONJ
ijtc-1597	120	24	taxpayer	taxpayer	NOUN
ijtc-1597	120	25	representatives	representative	NOUN
ijtc-1597	120	26	in	in	ADP
ijtc-1597	120	27	resolving	resolve	VERB
ijtc-1597	120	28	tax	tax	NOUN
ijtc-1597	120	29	issues	issue	NOUN
ijtc-1597	120	30	,	,	PUNCT
ijtc-1597	120	31	particularly	particularly	ADV
ijtc-1597	120	32	from	from	ADP
ijtc-1597	120	33	legal	legal	ADJ
ijtc-1597	120	34	and	and	CCONJ
ijtc-1597	120	35	administrative	administrative	ADJ
ijtc-1597	120	36	perspectives	perspective	NOUN
ijtc-1597	120	37	.	.	PUNCT
ijtc-1597	121	1	the	the	DET
ijtc-1597	121	2	novelty	novelty	NOUN
ijtc-1597	121	3	of	of	ADP
ijtc-1597	121	4	this	this	DET
ijtc-1597	121	5	study	study	NOUN
ijtc-1597	121	6	lies	lie	VERB
ijtc-1597	121	7	in	in	ADP
ijtc-1597	121	8	developing	develop	VERB
ijtc-1597	121	9	and	and	CCONJ
ijtc-1597	121	10	applying	apply	VERB
ijtc-1597	121	11	systematic	systematic	ADJ
ijtc-1597	121	12	legal	legal	ADJ
ijtc-1597	121	13	strategies	strategy	NOUN
ijtc-1597	121	14	and	and	CCONJ
ijtc-1597	121	15	providing	provide	VERB
ijtc-1597	121	16	actionable	actionable	ADJ
ijtc-1597	121	17	solutions	solution	NOUN
ijtc-1597	121	18	compared	compare	VERB
ijtc-1597	121	19	to	to	ADP
ijtc-1597	121	20	merely	merely	ADV
ijtc-1597	121	21	analysing	analyse	VERB
ijtc-1597	121	22	theoretical	theoretical	ADJ
ijtc-1597	121	23	aspects	aspect	NOUN
ijtc-1597	121	24	or	or	CCONJ
ijtc-1597	121	25	the	the	DET
ijtc-1597	121	26	complexity	complexity	NOUN
ijtc-1597	121	27	of	of	ADP
ijtc-1597	121	28	tax	tax	NOUN
ijtc-1597	121	29	systems	system	NOUN
ijtc-1597	121	30	.	.	PUNCT
ijtc-1597	122	1	result	result	NOUN
ijtc-1597	122	2	and	and	CCONJ
ijtc-1597	122	3	discussion	discussion	NOUN
ijtc-1597	122	4	taxation	taxation	NOUN
ijtc-1597	122	5	in	in	ADP
ijtc-1597	122	6	indonesia	indonesia	PROPN
ijtc-1597	122	7	encompasses	encompass	VERB
ijtc-1597	122	8	various	various	ADJ
ijtc-1597	122	9	complex	complex	ADJ
ijtc-1597	122	10	aspects	aspect	NOUN
ijtc-1597	122	11	,	,	PUNCT
ijtc-1597	122	12	where	where	SCONJ
ijtc-1597	122	13	taxpayers	taxpayer	NOUN
ijtc-1597	122	14	must	must	AUX
ijtc-1597	122	15	comply	comply	VERB
ijtc-1597	122	16	with	with	ADP
ijtc-1597	122	17	prevailing	prevail	VERB
ijtc-1597	122	18	regulations	regulation	NOUN
ijtc-1597	122	19	while	while	SCONJ
ijtc-1597	122	20	facing	face	VERB
ijtc-1597	122	21	potential	potential	ADJ
ijtc-1597	122	22	disputes	dispute	NOUN
ijtc-1597	122	23	or	or	CCONJ
ijtc-1597	122	24	tax	tax	NOUN
ijtc-1597	122	25	-	-	PUNCT
ijtc-1597	122	26	related	relate	VERB
ijtc-1597	122	27	issues	issue	NOUN
ijtc-1597	122	28	.	.	PUNCT
ijtc-1597	123	1	in	in	ADP
ijtc-1597	123	2	addressing	address	VERB
ijtc-1597	123	3	these	these	DET
ijtc-1597	123	4	challenges	challenge	NOUN
ijtc-1597	123	5	,	,	PUNCT
ijtc-1597	123	6	tax	tax	NOUN
ijtc-1597	123	7	consultants	consultant	NOUN
ijtc-1597	123	8	and	and	CCONJ
ijtc-1597	123	9	taxpayer	taxpayer	NOUN
ijtc-1597	123	10	representatives	representative	NOUN
ijtc-1597	123	11	play	play	VERB
ijtc-1597	123	12	a	a	DET
ijtc-1597	123	13	pivotal	pivotal	ADJ
ijtc-1597	123	14	role	role	NOUN
ijtc-1597	123	15	as	as	ADP
ijtc-1597	123	16	advisors	advisor	NOUN
ijtc-1597	123	17	and	and	CCONJ
ijtc-1597	123	18	intermediaries	intermediary	NOUN
ijtc-1597	123	19	,	,	PUNCT
ijtc-1597	123	20	assisting	assist	VERB
ijtc-1597	123	21	taxpayers	taxpayer	NOUN
ijtc-1597	123	22	in	in	ADP
ijtc-1597	123	23	understanding	understanding	NOUN
ijtc-1597	123	24	and	and	CCONJ
ijtc-1597	123	25	resolving	resolve	VERB
ijtc-1597	123	26	tax	tax	NOUN
ijtc-1597	123	27	issues	issue	NOUN
ijtc-1597	123	28	.	.	PUNCT
ijtc-1597	124	1	with	with	ADP
ijtc-1597	124	2	legal	legal	ADJ
ijtc-1597	124	3	provisions	provision	NOUN
ijtc-1597	124	4	governing	govern	VERB
ijtc-1597	124	5	remedies	remedy	NOUN
ijtc-1597	124	6	such	such	ADJ
ijtc-1597	124	7	as	as	ADP
ijtc-1597	124	8	objections	objection	NOUN
ijtc-1597	124	9	,	,	PUNCT
ijtc-1597	124	10	appeals	appeal	NOUN
ijtc-1597	124	11	,	,	PUNCT
ijtc-1597	124	12	and	and	CCONJ
ijtc-1597	124	13	civil	civil	ADJ
ijtc-1597	124	14	lawsuits	lawsuit	NOUN
ijtc-1597	124	15	,	,	PUNCT
ijtc-1597	124	16	taxpayers	taxpayer	NOUN
ijtc-1597	124	17	can	can	AUX
ijtc-1597	124	18	seek	seek	VERB
ijtc-1597	124	19	justice	justice	NOUN
ijtc-1597	124	20	for	for	ADP
ijtc-1597	124	21	inappropriate	inappropriate	ADJ
ijtc-1597	124	22	decisions	decision	NOUN
ijtc-1597	124	23	.	.	PUNCT
ijtc-1597	125	1	through	through	ADP
ijtc-1597	125	2	proper	proper	ADJ
ijtc-1597	125	3	guidance	guidance	NOUN
ijtc-1597	125	4	from	from	ADP
ijtc-1597	125	5	tax	tax	NOUN
ijtc-1597	125	6	consultants	consultant	NOUN
ijtc-1597	125	7	,	,	PUNCT
ijtc-1597	125	8	the	the	DET
ijtc-1597	125	9	goal	goal	NOUN
ijtc-1597	125	10	of	of	ADP
ijtc-1597	125	11	tax	tax	NOUN
ijtc-1597	125	12	compliance	compliance	NOUN
ijtc-1597	125	13	can	can	AUX
ijtc-1597	125	14	be	be	AUX
ijtc-1597	125	15	achieved	achieve	VERB
ijtc-1597	125	16	,	,	PUNCT
ijtc-1597	125	17	enabling	enable	VERB
ijtc-1597	125	18	taxpayers	taxpayer	NOUN
ijtc-1597	125	19	to	to	PART
ijtc-1597	125	20	fulfil	fulfil	VERB
ijtc-1597	125	21	their	their	PRON
ijtc-1597	125	22	tax	tax	NOUN
ijtc-1597	125	23	obligations	obligation	NOUN
ijtc-1597	125	24	optimally	optimally	ADV
ijtc-1597	125	25	while	while	SCONJ
ijtc-1597	125	26	avoiding	avoid	VERB
ijtc-1597	125	27	detrimental	detrimental	ADJ
ijtc-1597	125	28	sanctions	sanction	NOUN
ijtc-1597	125	29	.	.	PUNCT
ijtc-1597	126	1	1	1	X
ijtc-1597	126	2	.	.	X
ijtc-1597	126	3	tax	tax	NOUN
ijtc-1597	126	4	consultants	consultant	NOUN
ijtc-1597	126	5	and	and	CCONJ
ijtc-1597	126	6	taxpayer	taxpayer	NOUN
ijtc-1597	126	7	representatives	representative	NOUN
ijtc-1597	126	8	this	this	DET
ijtc-1597	126	9	study	study	NOUN
ijtc-1597	126	10	uses	use	VERB
ijtc-1597	126	11	the	the	DET
ijtc-1597	126	12	terms	term	NOUN
ijtc-1597	126	13	"	"	PUNCT
ijtc-1597	126	14	power	power	NOUN
ijtc-1597	126	15	of	of	ADP
ijtc-1597	126	16	attorney	attorney	NOUN
ijtc-1597	126	17	"	"	PUNCT
ijtc-1597	126	18	and	and	CCONJ
ijtc-1597	126	19	"	"	PUNCT
ijtc-1597	126	20	tax	tax	NOUN
ijtc-1597	126	21	consultant	consultant	NOUN
ijtc-1597	126	22	"	"	PUNCT
ijtc-1597	126	23	with	with	ADP
ijtc-1597	126	24	specific	specific	ADJ
ijtc-1597	126	25	meanings	meaning	NOUN
ijtc-1597	126	26	in	in	ADP
ijtc-1597	126	27	indonesia	indonesia	PROPN
ijtc-1597	126	28	's	's	PART
ijtc-1597	126	29	taxation	taxation	NOUN
ijtc-1597	126	30	context	context	NOUN
ijtc-1597	126	31	.	.	PUNCT
ijtc-1597	127	1	the	the	DET
ijtc-1597	127	2	term	term	NOUN
ijtc-1597	127	3	"	"	PUNCT
ijtc-1597	127	4	power	power	NOUN
ijtc-1597	127	5	of	of	ADP
ijtc-1597	127	6	attorney	attorney	NOUN
ijtc-1597	127	7	"	"	PUNCT
ijtc-1597	127	8	refers	refer	VERB
ijtc-1597	127	9	to	to	ADP
ijtc-1597	127	10	a	a	DET
ijtc-1597	127	11	party	party	NOUN
ijtc-1597	127	12	authorised	authorise	VERB
ijtc-1597	127	13	by	by	ADP
ijtc-1597	127	14	the	the	DET
ijtc-1597	127	15	taxpayer	taxpayer	NOUN
ijtc-1597	127	16	to	to	PART
ijtc-1597	127	17	carry	carry	VERB
ijtc-1597	127	18	out	out	ADP
ijtc-1597	127	19	the	the	DET
ijtc-1597	127	20	taxpayer	taxpayer	NOUN
ijtc-1597	127	21	's	's	PART
ijtc-1597	127	22	rights	right	NOUN
ijtc-1597	127	23	and	and	CCONJ
ijtc-1597	127	24	obligations	obligation	NOUN
ijtc-1597	127	25	based	base	VERB
ijtc-1597	127	26	on	on	ADP
ijtc-1597	127	27	a	a	DET
ijtc-1597	127	28	special	special	ADJ
ijtc-1597	127	29	power	power	NOUN
ijtc-1597	127	30	of	of	ADP
ijtc-1597	127	31	attorney	attorney	NOUN
ijtc-1597	127	32	letter	letter	NOUN
ijtc-1597	127	33	.	.	PUNCT
ijtc-1597	128	1	meanwhile	meanwhile	ADV
ijtc-1597	128	2	,	,	PUNCT
ijtc-1597	128	3	a	a	DET
ijtc-1597	128	4	"	"	PUNCT
ijtc-1597	128	5	tax	tax	NOUN
ijtc-1597	128	6	consultant	consultant	NOUN
ijtc-1597	128	7	"	"	PUNCT
ijtc-1597	128	8	is	be	AUX
ijtc-1597	128	9	a	a	DET
ijtc-1597	128	10	party	party	NOUN
ijtc-1597	128	11	that	that	PRON
ijtc-1597	128	12	provides	provide	VERB
ijtc-1597	128	13	tax	tax	NOUN
ijtc-1597	128	14	services	service	NOUN
ijtc-1597	128	15	,	,	PUNCT
ijtc-1597	128	16	either	either	CCONJ
ijtc-1597	128	17	as	as	ADP
ijtc-1597	128	18	a	a	DET
ijtc-1597	128	19	representative	representative	NOUN
ijtc-1597	128	20	or	or	CCONJ
ijtc-1597	128	21	for	for	ADP
ijtc-1597	128	22	other	other	ADJ
ijtc-1597	128	23	tax	tax	NOUN
ijtc-1597	128	24	-	-	PUNCT
ijtc-1597	128	25	related	relate	VERB
ijtc-1597	128	26	services	service	NOUN
ijtc-1597	128	27	(	(	PUNCT
ijtc-1597	128	28	darussalam	darussalam	PROPN
ijtc-1597	128	29	et	et	PROPN
ijtc-1597	128	30	al	al	PROPN
ijtc-1597	128	31	.	.	PROPN
ijtc-1597	128	32	,	,	PUNCT
ijtc-1597	128	33	2024	2024	NUM
ijtc-1597	128	34	)	)	PUNCT
ijtc-1597	128	35	.	.	PUNCT
ijtc-1597	129	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	129	2	tax	tax	NOUN
ijtc-1597	129	3	dispute	dispute	NOUN
ijtc-1597	129	4	resolution	resolution	NOUN
ijtc-1597	129	5	mechanisms	mechanism	NOUN
ijtc-1597	129	6	:	:	PUNCT
ijtc-1597	129	7	legal	legal	ADJ
ijtc-1597	129	8	contributions	contribution	NOUN
ijtc-1597	129	9	of	of	ADP
ijtc-1597	129	10	tax	tax	NOUN
ijtc-1597	129	11	consultants	consultant	NOUN
ijtc-1597	129	12	and	and	CCONJ
ijtc-1597	129	13	tax	tax	NOUN
ijtc-1597	129	14	attorneys	attorney	NOUN
ijtc-1597	129	15	in	in	ADP
ijtc-1597	129	16	indonesia	indonesia	PROPN
ijtc-1597	129	17	silalahi	silalahi	PROPN
ijtc-1597	129	18	,	,	PUNCT
ijtc-1597	129	19	maulana	maulana	PROPN
ijtc-1597	129	20	,	,	PUNCT
ijtc-1597	129	21	ana	ana	PROPN
ijtc-1597	129	22	,	,	PUNCT
ijtc-1597	129	23	and	and	CCONJ
ijtc-1597	129	24	kurnia	kurnia	NOUN
ijtc-1597	129	25	33	33	NUM
ijtc-1597	129	26	|	|	ADV
ijtc-1597	129	27	ilomata	ilomata	PROPN
ijtc-1597	129	28	international	international	ADJ
ijtc-1597	129	29	journal	journal	NOUN
ijtc-1597	129	30	of	of	ADP
ijtc-1597	129	31	tax	tax	PROPN
ijtc-1597	129	32	&	&	CCONJ
ijtc-1597	129	33	accounting	accounting	PROPN
ijtc-1597	129	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	129	35	in	in	ADP
ijtc-1597	129	36	indonesia	indonesia	PROPN
ijtc-1597	129	37	's	's	PART
ijtc-1597	129	38	taxation	taxation	NOUN
ijtc-1597	129	39	system	system	NOUN
ijtc-1597	129	40	,	,	PUNCT
ijtc-1597	129	41	tax	tax	NOUN
ijtc-1597	129	42	consultants	consultant	NOUN
ijtc-1597	129	43	and	and	CCONJ
ijtc-1597	129	44	taxpayer	taxpayer	NOUN
ijtc-1597	129	45	representatives	representative	NOUN
ijtc-1597	129	46	play	play	VERB
ijtc-1597	129	47	a	a	DET
ijtc-1597	129	48	crucial	crucial	ADJ
ijtc-1597	129	49	role	role	NOUN
ijtc-1597	129	50	in	in	ADP
ijtc-1597	129	51	helping	help	VERB
ijtc-1597	129	52	taxpayers	taxpayer	NOUN
ijtc-1597	129	53	resolve	resolve	VERB
ijtc-1597	129	54	their	their	PRON
ijtc-1597	129	55	tax	tax	NOUN
ijtc-1597	129	56	issues	issue	NOUN
ijtc-1597	129	57	.	.	PUNCT
ijtc-1597	130	1	according	accord	VERB
ijtc-1597	130	2	to	to	ADP
ijtc-1597	130	3	article	article	NOUN
ijtc-1597	130	4	32	32	NUM
ijtc-1597	130	5	,	,	PUNCT
ijtc-1597	130	6	paragraphs	paragraph	VERB
ijtc-1597	130	7	3	3	NUM
ijtc-1597	130	8	and	and	CCONJ
ijtc-1597	130	9	3a	3a	NUM
ijtc-1597	130	10	of	of	ADP
ijtc-1597	130	11	the	the	DET
ijtc-1597	130	12	general	general	ADJ
ijtc-1597	130	13	tax	tax	NOUN
ijtc-1597	130	14	provisions	provision	NOUN
ijtc-1597	130	15	and	and	CCONJ
ijtc-1597	130	16	procedures	procedure	NOUN
ijtc-1597	130	17	law	law	NOUN
ijtc-1597	130	18	(	(	PUNCT
ijtc-1597	130	19	kup	kup	PROPN
ijtc-1597	130	20	law	law	PROPN
ijtc-1597	130	21	)	)	PUNCT
ijtc-1597	130	22	,	,	PUNCT
ijtc-1597	130	23	it	it	PRON
ijtc-1597	130	24	is	be	AUX
ijtc-1597	130	25	stated	state	VERB
ijtc-1597	130	26	:	:	PUNCT
ijtc-1597	130	27	“	"	PUNCT
ijtc-1597	130	28	(	(	PUNCT
ijtc-1597	130	29	3	3	X
ijtc-1597	130	30	)	)	PUNCT
ijtc-1597	130	31	individuals	individual	NOUN
ijtc-1597	130	32	or	or	CCONJ
ijtc-1597	130	33	entities	entity	NOUN
ijtc-1597	130	34	may	may	AUX
ijtc-1597	130	35	appoint	appoint	VERB
ijtc-1597	130	36	a	a	DET
ijtc-1597	130	37	power	power	NOUN
ijtc-1597	130	38	of	of	ADP
ijtc-1597	130	39	attorney	attorney	NOUN
ijtc-1597	130	40	using	use	VERB
ijtc-1597	130	41	a	a	DET
ijtc-1597	130	42	special	special	ADJ
ijtc-1597	130	43	letter	letter	NOUN
ijtc-1597	130	44	of	of	ADP
ijtc-1597	130	45	power	power	NOUN
ijtc-1597	130	46	of	of	ADP
ijtc-1597	130	47	attorney	attorney	NOUN
ijtc-1597	130	48	to	to	PART
ijtc-1597	130	49	exercise	exercise	VERB
ijtc-1597	130	50	rights	right	NOUN
ijtc-1597	130	51	and	and	CCONJ
ijtc-1597	130	52	fulfill	fulfill	NOUN
ijtc-1597	130	53	obligations	obligation	NOUN
ijtc-1597	130	54	under	under	ADP
ijtc-1597	130	55	statutory	statutory	ADJ
ijtc-1597	130	56	tax	tax	NOUN
ijtc-1597	130	57	provisions	provision	NOUN
ijtc-1597	130	58	.	.	PUNCT
ijtc-1597	131	1	(	(	PUNCT
ijtc-1597	131	2	3a	3a	NUM
ijtc-1597	131	3	)	)	PUNCT
ijtc-1597	131	4	an	an	DET
ijtc-1597	131	5	appointed	appoint	VERB
ijtc-1597	131	6	power	power	NOUN
ijtc-1597	131	7	of	of	ADP
ijtc-1597	131	8	attorney	attorney	NOUN
ijtc-1597	131	9	,	,	PUNCT
ijtc-1597	131	10	as	as	SCONJ
ijtc-1597	131	11	referred	refer	VERB
ijtc-1597	131	12	to	to	ADP
ijtc-1597	131	13	in	in	ADP
ijtc-1597	131	14	paragraph	paragraph	NOUN
ijtc-1597	131	15	(	(	PUNCT
ijtc-1597	131	16	3	3	NUM
ijtc-1597	131	17	)	)	PUNCT
ijtc-1597	131	18	,	,	PUNCT
ijtc-1597	131	19	must	must	AUX
ijtc-1597	131	20	possess	possess	VERB
ijtc-1597	131	21	certain	certain	ADJ
ijtc-1597	131	22	competencies	competency	NOUN
ijtc-1597	131	23	in	in	ADP
ijtc-1597	131	24	the	the	DET
ijtc-1597	131	25	taxation	taxation	NOUN
ijtc-1597	131	26	aspect	aspect	NOUN
ijtc-1597	131	27	unless	unless	SCONJ
ijtc-1597	131	28	the	the	DET
ijtc-1597	131	29	appointed	appoint	VERB
ijtc-1597	131	30	power	power	NOUN
ijtc-1597	131	31	of	of	ADP
ijtc-1597	131	32	attorney	attorney	NOUN
ijtc-1597	131	33	is	be	AUX
ijtc-1597	131	34	a	a	DET
ijtc-1597	131	35	husband	husband	NOUN
ijtc-1597	131	36	,	,	PUNCT
ijtc-1597	131	37	wife	wife	NOUN
ijtc-1597	131	38	,	,	PUNCT
ijtc-1597	131	39	or	or	CCONJ
ijtc-1597	131	40	relatives	relative	NOUN
ijtc-1597	131	41	by	by	ADP
ijtc-1597	131	42	blood	blood	NOUN
ijtc-1597	131	43	or	or	CCONJ
ijtc-1597	131	44	marriage	marriage	NOUN
ijtc-1597	131	45	up	up	ADP
ijtc-1597	131	46	to	to	ADP
ijtc-1597	131	47	the	the	DET
ijtc-1597	131	48	second	second	ADJ
ijtc-1597	131	49	direct	direct	ADJ
ijtc-1597	131	50	lineage	lineage	NOUN
ijtc-1597	131	51	.	.	PUNCT
ijtc-1597	131	52	”	"	PUNCT
ijtc-1597	132	1	based	base	VERB
ijtc-1597	132	2	on	on	ADP
ijtc-1597	132	3	the	the	DET
ijtc-1597	132	4	provisions	provision	NOUN
ijtc-1597	132	5	in	in	ADP
ijtc-1597	132	6	this	this	DET
ijtc-1597	132	7	article	article	NOUN
ijtc-1597	132	8	,	,	PUNCT
ijtc-1597	132	9	it	it	PRON
ijtc-1597	132	10	is	be	AUX
ijtc-1597	132	11	clear	clear	ADJ
ijtc-1597	132	12	that	that	SCONJ
ijtc-1597	132	13	taxpayers	taxpayer	NOUN
ijtc-1597	132	14	may	may	AUX
ijtc-1597	132	15	appoint	appoint	VERB
ijtc-1597	132	16	a	a	DET
ijtc-1597	132	17	representative	representative	NOUN
ijtc-1597	132	18	,	,	PUNCT
ijtc-1597	132	19	allowing	allow	VERB
ijtc-1597	132	20	them	they	PRON
ijtc-1597	132	21	to	to	PART
ijtc-1597	132	22	delegate	delegate	VERB
ijtc-1597	132	23	the	the	DET
ijtc-1597	132	24	task	task	NOUN
ijtc-1597	132	25	of	of	ADP
ijtc-1597	132	26	appointing	appoint	VERB
ijtc-1597	132	27	a	a	DET
ijtc-1597	132	28	tax	tax	NOUN
ijtc-1597	132	29	consultant	consultant	NOUN
ijtc-1597	132	30	.	.	PUNCT
ijtc-1597	133	1	the	the	DET
ijtc-1597	133	2	provisions	provision	NOUN
ijtc-1597	133	3	regarding	regard	VERB
ijtc-1597	133	4	tax	tax	NOUN
ijtc-1597	133	5	consultants	consultant	NOUN
ijtc-1597	133	6	are	be	AUX
ijtc-1597	133	7	regulated	regulate	VERB
ijtc-1597	133	8	in	in	ADP
ijtc-1597	133	9	the	the	DET
ijtc-1597	133	10	indonesian	indonesian	ADJ
ijtc-1597	133	11	minister	minister	PROPN
ijtc-1597	133	12	of	of	ADP
ijtc-1597	133	13	finance	finance	NOUN
ijtc-1597	133	14	regulation	regulation	NOUN
ijtc-1597	133	15	no	no	NOUN
ijtc-1597	133	16	.	.	NOUN
ijtc-1597	133	17	175	175	NUM
ijtc-1597	133	18	/	/	SYM
ijtc-1597	133	19	pmk.01/2022	pmk.01/2022	NOUN
ijtc-1597	133	20	,	,	PUNCT
ijtc-1597	133	21	which	which	PRON
ijtc-1597	133	22	amends	amend	VERB
ijtc-1597	133	23	the	the	DET
ijtc-1597	133	24	minister	minister	PROPN
ijtc-1597	133	25	of	of	ADP
ijtc-1597	133	26	finance	finance	NOUN
ijtc-1597	133	27	regulation	regulation	NOUN
ijtc-1597	133	28	no	no	NOUN
ijtc-1597	133	29	.	.	NOUN
ijtc-1597	133	30	111	111	NUM
ijtc-1597	133	31	/	/	SYM
ijtc-1597	133	32	pmk.03/2014	pmk.03/2014	NOUN
ijtc-1597	133	33	concerning	concern	VERB
ijtc-1597	133	34	tax	tax	NOUN
ijtc-1597	133	35	consultants	consultant	NOUN
ijtc-1597	133	36	.	.	PUNCT
ijtc-1597	134	1	the	the	DET
ijtc-1597	134	2	regulation	regulation	NOUN
ijtc-1597	134	3	defines	define	VERB
ijtc-1597	134	4	a	a	DET
ijtc-1597	134	5	tax	tax	NOUN
ijtc-1597	134	6	consultant	consultant	NOUN
ijtc-1597	134	7	as	as	ADP
ijtc-1597	134	8	someone	someone	PRON
ijtc-1597	134	9	who	who	PRON
ijtc-1597	134	10	provides	provide	VERB
ijtc-1597	134	11	tax	tax	NOUN
ijtc-1597	134	12	consultation	consultation	NOUN
ijtc-1597	134	13	services	service	NOUN
ijtc-1597	134	14	to	to	ADP
ijtc-1597	134	15	taxpayers	taxpayer	NOUN
ijtc-1597	134	16	to	to	PART
ijtc-1597	134	17	exercise	exercise	VERB
ijtc-1597	134	18	their	their	PRON
ijtc-1597	134	19	rights	right	NOUN
ijtc-1597	134	20	and	and	CCONJ
ijtc-1597	134	21	fulfil	fulfil	VERB
ijtc-1597	134	22	their	their	PRON
ijtc-1597	134	23	tax	tax	NOUN
ijtc-1597	134	24	obligations	obligation	NOUN
ijtc-1597	134	25	in	in	ADP
ijtc-1597	134	26	compliance	compliance	NOUN
ijtc-1597	134	27	with	with	ADP
ijtc-1597	134	28	applicable	applicable	ADJ
ijtc-1597	134	29	tax	tax	NOUN
ijtc-1597	134	30	laws	law	NOUN
ijtc-1597	134	31	.	.	PUNCT
ijtc-1597	135	1	therefore	therefore	ADV
ijtc-1597	135	2	,	,	PUNCT
ijtc-1597	135	3	it	it	PRON
ijtc-1597	135	4	can	can	AUX
ijtc-1597	135	5	be	be	AUX
ijtc-1597	135	6	concluded	conclude	VERB
ijtc-1597	135	7	that	that	SCONJ
ijtc-1597	135	8	tax	tax	NOUN
ijtc-1597	135	9	consultants	consultant	NOUN
ijtc-1597	135	10	have	have	VERB
ijtc-1597	135	11	the	the	DET
ijtc-1597	135	12	authority	authority	NOUN
ijtc-1597	135	13	to	to	PART
ijtc-1597	135	14	provide	provide	VERB
ijtc-1597	135	15	consultation	consultation	NOUN
ijtc-1597	135	16	services	service	NOUN
ijtc-1597	135	17	,	,	PUNCT
ijtc-1597	135	18	supervision	supervision	NOUN
ijtc-1597	135	19	,	,	PUNCT
ijtc-1597	135	20	and	and	CCONJ
ijtc-1597	135	21	resolve	resolve	VERB
ijtc-1597	135	22	tax	tax	NOUN
ijtc-1597	135	23	disputes	dispute	NOUN
ijtc-1597	135	24	on	on	ADP
ijtc-1597	135	25	behalf	behalf	NOUN
ijtc-1597	135	26	of	of	ADP
ijtc-1597	135	27	taxpayers	taxpayer	NOUN
ijtc-1597	135	28	.	.	PUNCT
ijtc-1597	136	1	in	in	ADP
ijtc-1597	136	2	this	this	DET
ijtc-1597	136	3	regard	regard	NOUN
ijtc-1597	136	4	,	,	PUNCT
ijtc-1597	136	5	tax	tax	NOUN
ijtc-1597	136	6	consultants	consultant	NOUN
ijtc-1597	136	7	act	act	VERB
ijtc-1597	136	8	as	as	ADP
ijtc-1597	136	9	legal	legal	ADJ
ijtc-1597	136	10	advisors	advisor	NOUN
ijtc-1597	136	11	who	who	PRON
ijtc-1597	136	12	not	not	PART
ijtc-1597	136	13	only	only	ADV
ijtc-1597	136	14	serve	serve	VERB
ijtc-1597	136	15	as	as	ADP
ijtc-1597	136	16	intermediaries	intermediary	NOUN
ijtc-1597	136	17	in	in	ADP
ijtc-1597	136	18	the	the	DET
ijtc-1597	136	19	taxpayer	taxpayer	NOUN
ijtc-1597	136	20	's	's	PART
ijtc-1597	136	21	interactions	interaction	NOUN
ijtc-1597	136	22	with	with	ADP
ijtc-1597	136	23	the	the	DET
ijtc-1597	136	24	directorate	directorate	ADJ
ijtc-1597	136	25	general	general	NOUN
ijtc-1597	136	26	of	of	ADP
ijtc-1597	136	27	taxes	taxis	NOUN
ijtc-1597	136	28	(	(	PUNCT
ijtc-1597	136	29	dgt	dgt	NOUN
ijtc-1597	136	30	)	)	PUNCT
ijtc-1597	136	31	but	but	CCONJ
ijtc-1597	136	32	also	also	ADV
ijtc-1597	136	33	provide	provide	VERB
ijtc-1597	136	34	appropriate	appropriate	ADJ
ijtc-1597	136	35	guidance	guidance	NOUN
ijtc-1597	136	36	regarding	regard	VERB
ijtc-1597	136	37	the	the	DET
ijtc-1597	136	38	tax	tax	NOUN
ijtc-1597	136	39	obligations	obligation	NOUN
ijtc-1597	136	40	that	that	PRON
ijtc-1597	136	41	taxpayers	taxpayer	NOUN
ijtc-1597	136	42	must	must	AUX
ijtc-1597	136	43	fulfill	fulfill	VERB
ijtc-1597	136	44	.	.	PUNCT
ijtc-1597	137	1	the	the	DET
ijtc-1597	137	2	taxpayer	taxpayer	NOUN
ijtc-1597	137	3	's	's	PART
ijtc-1597	137	4	representative	representative	NOUN
ijtc-1597	137	5	,	,	PUNCT
ijtc-1597	137	6	often	often	ADV
ijtc-1597	137	7	represented	represent	VERB
ijtc-1597	137	8	by	by	ADP
ijtc-1597	137	9	the	the	DET
ijtc-1597	137	10	tax	tax	NOUN
ijtc-1597	137	11	consultant	consultant	NOUN
ijtc-1597	137	12	,	,	PUNCT
ijtc-1597	137	13	ensures	ensure	VERB
ijtc-1597	137	14	that	that	SCONJ
ijtc-1597	137	15	all	all	DET
ijtc-1597	137	16	legal	legal	ADJ
ijtc-1597	137	17	actions	action	NOUN
ijtc-1597	137	18	taken	take	VERB
ijtc-1597	137	19	to	to	PART
ijtc-1597	137	20	resolve	resolve	VERB
ijtc-1597	137	21	tax	tax	NOUN
ijtc-1597	137	22	issues	issue	NOUN
ijtc-1597	137	23	are	be	AUX
ijtc-1597	137	24	legitimate	legitimate	ADJ
ijtc-1597	137	25	under	under	ADP
ijtc-1597	137	26	applicable	applicable	ADJ
ijtc-1597	137	27	regulations	regulation	NOUN
ijtc-1597	137	28	.	.	PUNCT
ijtc-1597	138	1	a	a	DET
ijtc-1597	138	2	tax	tax	NOUN
ijtc-1597	138	3	consultant	consultant	NOUN
ijtc-1597	138	4	with	with	ADP
ijtc-1597	138	5	profound	profound	ADJ
ijtc-1597	138	6	knowledge	knowledge	NOUN
ijtc-1597	138	7	of	of	ADP
ijtc-1597	138	8	tax	tax	NOUN
ijtc-1597	138	9	regulations	regulation	NOUN
ijtc-1597	138	10	can	can	AUX
ijtc-1597	138	11	provide	provide	VERB
ijtc-1597	138	12	solutions	solution	NOUN
ijtc-1597	138	13	that	that	PRON
ijtc-1597	138	14	help	help	VERB
ijtc-1597	138	15	taxpayers	taxpayer	NOUN
ijtc-1597	138	16	avoid	avoid	VERB
ijtc-1597	138	17	sanctions	sanction	NOUN
ijtc-1597	138	18	or	or	CCONJ
ijtc-1597	138	19	further	further	ADJ
ijtc-1597	138	20	legal	legal	ADJ
ijtc-1597	138	21	complications	complication	NOUN
ijtc-1597	138	22	(	(	PUNCT
ijtc-1597	138	23	nasution	nasution	NOUN
ijtc-1597	138	24	mk	mk	PROPN
ijtc-1597	138	25	,	,	PUNCT
ijtc-1597	138	26	et	et	PROPN
ijtc-1597	138	27	al	al	PROPN
ijtc-1597	138	28	,	,	PUNCT
ijtc-1597	138	29	2020	2020	NUM
ijtc-1597	138	30	)	)	PUNCT
ijtc-1597	138	31	.	.	PUNCT
ijtc-1597	139	1	tax	tax	NOUN
ijtc-1597	139	2	representatives	representative	NOUN
ijtc-1597	139	3	and	and	CCONJ
ijtc-1597	139	4	consultants	consultant	NOUN
ijtc-1597	139	5	are	be	AUX
ijtc-1597	139	6	highly	highly	ADV
ijtc-1597	139	7	strategic	strategic	ADJ
ijtc-1597	139	8	in	in	ADP
ijtc-1597	139	9	indonesia	indonesia	PROPN
ijtc-1597	139	10	's	's	PART
ijtc-1597	139	11	taxation	taxation	NOUN
ijtc-1597	139	12	system	system	NOUN
ijtc-1597	139	13	.	.	PUNCT
ijtc-1597	140	1	they	they	PRON
ijtc-1597	140	2	function	function	VERB
ijtc-1597	140	3	as	as	ADP
ijtc-1597	140	4	intermediaries	intermediary	NOUN
ijtc-1597	140	5	,	,	PUNCT
ijtc-1597	140	6	bridging	bridge	VERB
ijtc-1597	140	7	communication	communication	NOUN
ijtc-1597	140	8	and	and	CCONJ
ijtc-1597	140	9	relationships	relationship	NOUN
ijtc-1597	140	10	between	between	ADP
ijtc-1597	140	11	taxpayers	taxpayer	NOUN
ijtc-1597	140	12	and	and	CCONJ
ijtc-1597	140	13	the	the	DET
ijtc-1597	140	14	government	government	NOUN
ijtc-1597	140	15	.	.	PUNCT
ijtc-1597	141	1	thus	thus	ADV
ijtc-1597	141	2	,	,	PUNCT
ijtc-1597	141	3	in	in	ADP
ijtc-1597	141	4	addition	addition	NOUN
ijtc-1597	141	5	to	to	ADP
ijtc-1597	141	6	representing	represent	VERB
ijtc-1597	141	7	the	the	DET
ijtc-1597	141	8	interests	interest	NOUN
ijtc-1597	141	9	of	of	ADP
ijtc-1597	141	10	taxpayers	taxpayer	NOUN
ijtc-1597	141	11	,	,	PUNCT
ijtc-1597	141	12	they	they	PRON
ijtc-1597	141	13	also	also	ADV
ijtc-1597	141	14	play	play	VERB
ijtc-1597	141	15	a	a	DET
ijtc-1597	141	16	crucial	crucial	ADJ
ijtc-1597	141	17	role	role	NOUN
ijtc-1597	141	18	in	in	ADP
ijtc-1597	141	19	enhancing	enhance	VERB
ijtc-1597	141	20	taxpayer	taxpayer	NOUN
ijtc-1597	141	21	compliance	compliance	NOUN
ijtc-1597	141	22	and	and	CCONJ
ijtc-1597	141	23	act	act	VERB
ijtc-1597	141	24	as	as	ADP
ijtc-1597	141	25	an	an	DET
ijtc-1597	141	26	extension	extension	NOUN
ijtc-1597	141	27	of	of	ADP
ijtc-1597	141	28	the	the	DET
ijtc-1597	141	29	government	government	NOUN
ijtc-1597	141	30	to	to	PART
ijtc-1597	141	31	ensure	ensure	VERB
ijtc-1597	141	32	the	the	DET
ijtc-1597	141	33	tax	tax	NOUN
ijtc-1597	141	34	system	system	NOUN
ijtc-1597	141	35	operates	operate	VERB
ijtc-1597	141	36	efficiently	efficiently	ADV
ijtc-1597	141	37	and	and	CCONJ
ijtc-1597	141	38	fairly	fairly	ADV
ijtc-1597	141	39	.	.	PUNCT
ijtc-1597	142	1	through	through	ADP
ijtc-1597	142	2	this	this	DET
ijtc-1597	142	3	role	role	NOUN
ijtc-1597	142	4	,	,	PUNCT
ijtc-1597	142	5	taxpayer	taxpayer	NOUN
ijtc-1597	142	6	representatives	representative	NOUN
ijtc-1597	142	7	and	and	CCONJ
ijtc-1597	142	8	consultants	consultant	NOUN
ijtc-1597	142	9	help	help	VERB
ijtc-1597	142	10	taxpayers	taxpayer	NOUN
ijtc-1597	142	11	understand	understand	VERB
ijtc-1597	142	12	complex	complex	ADJ
ijtc-1597	142	13	and	and	CCONJ
ijtc-1597	142	14	constantly	constantly	ADV
ijtc-1597	142	15	evolving	evolve	VERB
ijtc-1597	142	16	tax	tax	NOUN
ijtc-1597	142	17	regulations	regulation	NOUN
ijtc-1597	142	18	,	,	PUNCT
ijtc-1597	142	19	providing	provide	VERB
ijtc-1597	142	20	clear	clear	ADJ
ijtc-1597	142	21	and	and	CCONJ
ijtc-1597	142	22	easily	easily	ADV
ijtc-1597	142	23	understood	understand	VERB
ijtc-1597	142	24	information	information	NOUN
ijtc-1597	142	25	(	(	PUNCT
ijtc-1597	142	26	manrejo	manrejo	NOUN
ijtc-1597	142	27	s	s	PROPN
ijtc-1597	142	28	,	,	PUNCT
ijtc-1597	142	29	yulaeli	yulaeli	PROPN
ijtc-1597	142	30	t	t	PROPN
ijtc-1597	142	31	,	,	PUNCT
ijtc-1597	142	32	2022	2022	NUM
ijtc-1597	142	33	)	)	PUNCT
ijtc-1597	142	34	.	.	PUNCT
ijtc-1597	143	1	more	more	ADV
ijtc-1597	143	2	holistically	holistically	ADV
ijtc-1597	143	3	,	,	PUNCT
ijtc-1597	143	4	the	the	DET
ijtc-1597	143	5	profession	profession	NOUN
ijtc-1597	143	6	of	of	ADP
ijtc-1597	143	7	tax	tax	NOUN
ijtc-1597	143	8	representatives	representative	NOUN
ijtc-1597	143	9	and	and	CCONJ
ijtc-1597	143	10	consultants	consultant	NOUN
ijtc-1597	143	11	has	have	VERB
ijtc-1597	143	12	a	a	DET
ijtc-1597	143	13	significant	significant	ADJ
ijtc-1597	143	14	social	social	ADJ
ijtc-1597	143	15	role	role	NOUN
ijtc-1597	143	16	in	in	ADP
ijtc-1597	143	17	the	the	DET
ijtc-1597	143	18	fiscal	fiscal	ADJ
ijtc-1597	143	19	contract	contract	NOUN
ijtc-1597	143	20	between	between	ADP
ijtc-1597	143	21	the	the	DET
ijtc-1597	143	22	government	government	NOUN
ijtc-1597	143	23	and	and	CCONJ
ijtc-1597	143	24	society	society	NOUN
ijtc-1597	143	25	.	.	PUNCT
ijtc-1597	144	1	as	as	ADP
ijtc-1597	144	2	a	a	DET
ijtc-1597	144	3	noble	noble	ADJ
ijtc-1597	144	4	profession	profession	NOUN
ijtc-1597	144	5	(	(	PUNCT
ijtc-1597	144	6	officium	officium	NOUN
ijtc-1597	144	7	nobile	nobile	PROPN
ijtc-1597	144	8	)	)	PUNCT
ijtc-1597	144	9	,	,	PUNCT
ijtc-1597	144	10	their	their	PRON
ijtc-1597	144	11	duties	duty	NOUN
ijtc-1597	144	12	extend	extend	VERB
ijtc-1597	144	13	beyond	beyond	ADP
ijtc-1597	144	14	commercial	commercial	ADJ
ijtc-1597	144	15	aspects	aspect	NOUN
ijtc-1597	144	16	,	,	PUNCT
ijtc-1597	144	17	focusing	focus	VERB
ijtc-1597	144	18	on	on	ADP
ijtc-1597	144	19	balancing	balance	VERB
ijtc-1597	144	20	the	the	DET
ijtc-1597	144	21	service	service	NOUN
ijtc-1597	144	22	of	of	ADP
ijtc-1597	144	23	taxpayer	taxpayer	NOUN
ijtc-1597	144	24	interests	interest	NOUN
ijtc-1597	144	25	with	with	ADP
ijtc-1597	144	26	fulfilling	fulfil	VERB
ijtc-1597	144	27	social	social	ADJ
ijtc-1597	144	28	responsibilities	responsibility	NOUN
ijtc-1597	144	29	to	to	ADP
ijtc-1597	144	30	the	the	DET
ijtc-1597	144	31	state	state	NOUN
ijtc-1597	144	32	.	.	PUNCT
ijtc-1597	145	1	in	in	ADP
ijtc-1597	145	2	practice	practice	NOUN
ijtc-1597	145	3	,	,	PUNCT
ijtc-1597	145	4	this	this	DET
ijtc-1597	145	5	profession	profession	NOUN
ijtc-1597	145	6	emphasizes	emphasize	VERB
ijtc-1597	145	7	improving	improve	VERB
ijtc-1597	145	8	tax	tax	NOUN
ijtc-1597	145	9	literacy	literacy	NOUN
ijtc-1597	145	10	,	,	PUNCT
ijtc-1597	145	11	educating	educate	VERB
ijtc-1597	145	12	the	the	DET
ijtc-1597	145	13	public	public	NOUN
ijtc-1597	145	14	,	,	PUNCT
ijtc-1597	145	15	and	and	CCONJ
ijtc-1597	145	16	raising	raise	VERB
ijtc-1597	145	17	awareness	awareness	NOUN
ijtc-1597	145	18	of	of	ADP
ijtc-1597	145	19	the	the	DET
ijtc-1597	145	20	importance	importance	NOUN
ijtc-1597	145	21	of	of	ADP
ijtc-1597	145	22	tax	tax	NOUN
ijtc-1597	145	23	compliance	compliance	NOUN
ijtc-1597	145	24	(	(	PUNCT
ijtc-1597	145	25	nuryanah	nuryanah	PROPN
ijtc-1597	145	26	s	s	PROPN
ijtc-1597	145	27	et	et	NOUN
ijtc-1597	145	28	al	al	PROPN
ijtc-1597	145	29	.	.	PROPN
ijtc-1597	145	30	,	,	PUNCT
ijtc-1597	145	31	2024	2024	NUM
ijtc-1597	145	32	)	)	PUNCT
ijtc-1597	145	33	.	.	PUNCT
ijtc-1597	146	1	the	the	DET
ijtc-1597	146	2	strategic	strategic	ADJ
ijtc-1597	146	3	role	role	NOUN
ijtc-1597	146	4	of	of	ADP
ijtc-1597	146	5	taxpayer	taxpayer	NOUN
ijtc-1597	146	6	representatives	representative	NOUN
ijtc-1597	146	7	and	and	CCONJ
ijtc-1597	146	8	tax	tax	NOUN
ijtc-1597	146	9	consultants	consultant	NOUN
ijtc-1597	146	10	also	also	ADV
ijtc-1597	146	11	highlights	highlight	VERB
ijtc-1597	146	12	the	the	DET
ijtc-1597	146	13	importance	importance	NOUN
ijtc-1597	146	14	of	of	ADP
ijtc-1597	146	15	government	government	NOUN
ijtc-1597	146	16	involvement	involvement	NOUN
ijtc-1597	146	17	in	in	ADP
ijtc-1597	146	18	designing	design	VERB
ijtc-1597	146	19	policies	policy	NOUN
ijtc-1597	146	20	that	that	PRON
ijtc-1597	146	21	can	can	AUX
ijtc-1597	146	22	ensure	ensure	VERB
ijtc-1597	146	23	the	the	DET
ijtc-1597	146	24	sustainability	sustainability	NOUN
ijtc-1597	146	25	and	and	CCONJ
ijtc-1597	146	26	relevance	relevance	NOUN
ijtc-1597	146	27	of	of	ADP
ijtc-1597	146	28	this	this	DET
ijtc-1597	146	29	profession	profession	NOUN
ijtc-1597	146	30	.	.	PUNCT
ijtc-1597	147	1	a	a	DET
ijtc-1597	147	2	visionary	visionary	ADJ
ijtc-1597	147	3	approach	approach	NOUN
ijtc-1597	147	4	is	be	AUX
ijtc-1597	147	5	necessary	necessary	ADJ
ijtc-1597	147	6	to	to	PART
ijtc-1597	147	7	ensure	ensure	VERB
ijtc-1597	147	8	legal	legal	ADJ
ijtc-1597	147	9	certainty	certainty	NOUN
ijtc-1597	147	10	,	,	PUNCT
ijtc-1597	147	11	principles	principle	NOUN
ijtc-1597	147	12	of	of	ADP
ijtc-1597	147	13	equal	equal	ADJ
ijtc-1597	147	14	treatment	treatment	NOUN
ijtc-1597	147	15	,	,	PUNCT
ijtc-1597	147	16	and	and	CCONJ
ijtc-1597	147	17	the	the	DET
ijtc-1597	147	18	fair	fair	ADJ
ijtc-1597	147	19	protection	protection	NOUN
ijtc-1597	147	20	of	of	ADP
ijtc-1597	147	21	all	all	DET
ijtc-1597	147	22	parties	party	NOUN
ijtc-1597	147	23	'	'	PART
ijtc-1597	147	24	rights	right	NOUN
ijtc-1597	147	25	(	(	PUNCT
ijtc-1597	147	26	vivian	vivian	PROPN
ijtc-1597	147	27	yfa	yfa	X
ijtc-1597	147	28	et	et	NOUN
ijtc-1597	147	29	al	al	PROPN
ijtc-1597	147	30	.	.	PROPN
ijtc-1597	147	31	,	,	PUNCT
ijtc-1597	147	32	2023	2023	NUM
ijtc-1597	147	33	)	)	PUNCT
ijtc-1597	147	34	.	.	PUNCT
ijtc-1597	148	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	148	2	tax	tax	NOUN
ijtc-1597	148	3	dispute	dispute	NOUN
ijtc-1597	148	4	resolution	resolution	NOUN
ijtc-1597	148	5	mechanisms	mechanism	NOUN
ijtc-1597	148	6	:	:	PUNCT
ijtc-1597	148	7	legal	legal	ADJ
ijtc-1597	148	8	contributions	contribution	NOUN
ijtc-1597	148	9	of	of	ADP
ijtc-1597	148	10	tax	tax	NOUN
ijtc-1597	148	11	consultants	consultant	NOUN
ijtc-1597	148	12	and	and	CCONJ
ijtc-1597	148	13	tax	tax	NOUN
ijtc-1597	148	14	attorneys	attorney	NOUN
ijtc-1597	148	15	in	in	ADP
ijtc-1597	148	16	indonesia	indonesia	PROPN
ijtc-1597	148	17	silalahi	silalahi	PROPN
ijtc-1597	148	18	,	,	PUNCT
ijtc-1597	148	19	maulana	maulana	PROPN
ijtc-1597	148	20	,	,	PUNCT
ijtc-1597	148	21	ana	ana	PROPN
ijtc-1597	148	22	,	,	PUNCT
ijtc-1597	148	23	and	and	CCONJ
ijtc-1597	148	24	kurnia	kurnia	NOUN
ijtc-1597	148	25	34	34	NUM
ijtc-1597	148	26	|	|	ADV
ijtc-1597	148	27	ilomata	ilomata	PROPN
ijtc-1597	148	28	international	international	ADJ
ijtc-1597	148	29	journal	journal	NOUN
ijtc-1597	148	30	of	of	ADP
ijtc-1597	148	31	tax	tax	PROPN
ijtc-1597	148	32	&	&	CCONJ
ijtc-1597	148	33	accounting	accounting	NOUN
ijtc-1597	148	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	148	35	as	as	SCONJ
ijtc-1597	148	36	tax	tax	NOUN
ijtc-1597	148	37	regulations	regulation	NOUN
ijtc-1597	148	38	continue	continue	VERB
ijtc-1597	148	39	to	to	PART
ijtc-1597	148	40	evolve	evolve	VERB
ijtc-1597	148	41	,	,	PUNCT
ijtc-1597	148	42	the	the	DET
ijtc-1597	148	43	role	role	NOUN
ijtc-1597	148	44	of	of	ADP
ijtc-1597	148	45	the	the	DET
ijtc-1597	148	46	taxpayer	taxpayer	NOUN
ijtc-1597	148	47	's	's	PART
ijtc-1597	148	48	representative	representative	NOUN
ijtc-1597	148	49	will	will	AUX
ijtc-1597	148	50	continue	continue	VERB
ijtc-1597	148	51	to	to	PART
ijtc-1597	148	52	change	change	VERB
ijtc-1597	148	53	under	under	ADP
ijtc-1597	148	54	the	the	DET
ijtc-1597	148	55	developments	development	NOUN
ijtc-1597	148	56	in	in	ADP
ijtc-1597	148	57	applicable	applicable	ADJ
ijtc-1597	148	58	laws	law	NOUN
ijtc-1597	148	59	.	.	PUNCT
ijtc-1597	149	1	this	this	DET
ijtc-1597	149	2	role	role	NOUN
ijtc-1597	149	3	may	may	AUX
ijtc-1597	149	4	be	be	AUX
ijtc-1597	149	5	carried	carry	VERB
ijtc-1597	149	6	out	out	ADP
ijtc-1597	149	7	by	by	ADP
ijtc-1597	149	8	various	various	ADJ
ijtc-1597	149	9	parties	party	NOUN
ijtc-1597	149	10	,	,	PUNCT
ijtc-1597	149	11	including	include	VERB
ijtc-1597	149	12	tax	tax	NOUN
ijtc-1597	149	13	consultants	consultant	NOUN
ijtc-1597	149	14	,	,	PUNCT
ijtc-1597	149	15	taxpayer	taxpayer	NOUN
ijtc-1597	149	16	employees	employee	NOUN
ijtc-1597	149	17	,	,	PUNCT
ijtc-1597	149	18	or	or	CCONJ
ijtc-1597	149	19	other	other	ADJ
ijtc-1597	149	20	parties	party	NOUN
ijtc-1597	149	21	who	who	PRON
ijtc-1597	149	22	meet	meet	VERB
ijtc-1597	149	23	the	the	DET
ijtc-1597	149	24	requirements	requirement	NOUN
ijtc-1597	149	25	as	as	SCONJ
ijtc-1597	149	26	stipulated	stipulate	VERB
ijtc-1597	149	27	by	by	ADP
ijtc-1597	149	28	the	the	DET
ijtc-1597	149	29	prevailing	prevail	VERB
ijtc-1597	149	30	regulations	regulation	NOUN
ijtc-1597	149	31	.	.	PUNCT
ijtc-1597	150	1	this	this	PRON
ijtc-1597	150	2	underscores	underscore	VERB
ijtc-1597	150	3	the	the	DET
ijtc-1597	150	4	importance	importance	NOUN
ijtc-1597	150	5	of	of	ADP
ijtc-1597	150	6	having	have	VERB
ijtc-1597	150	7	adaptive	adaptive	ADJ
ijtc-1597	150	8	and	and	CCONJ
ijtc-1597	150	9	relevant	relevant	ADJ
ijtc-1597	150	10	regulations	regulation	NOUN
ijtc-1597	150	11	to	to	PART
ijtc-1597	150	12	maintain	maintain	VERB
ijtc-1597	150	13	the	the	DET
ijtc-1597	150	14	continuity	continuity	NOUN
ijtc-1597	150	15	of	of	ADP
ijtc-1597	150	16	the	the	DET
ijtc-1597	150	17	functions	function	NOUN
ijtc-1597	150	18	of	of	ADP
ijtc-1597	150	19	taxpayer	taxpayer	NOUN
ijtc-1597	150	20	representatives	representative	NOUN
ijtc-1597	150	21	and	and	CCONJ
ijtc-1597	150	22	tax	tax	NOUN
ijtc-1597	150	23	consultants	consultant	NOUN
ijtc-1597	150	24	in	in	ADP
ijtc-1597	150	25	the	the	DET
ijtc-1597	150	26	national	national	ADJ
ijtc-1597	150	27	taxation	taxation	NOUN
ijtc-1597	150	28	system	system	NOUN
ijtc-1597	150	29	(	(	PUNCT
ijtc-1597	150	30	tanjung	tanjung	PROPN
ijtc-1597	150	31	am	am	NOUN
ijtc-1597	150	32	and	and	CCONJ
ijtc-1597	150	33	muhafidin	muhafidin	VERB
ijtc-1597	150	34	d	d	PROPN
ijtc-1597	150	35	,	,	PUNCT
ijtc-1597	150	36	2023	2023	NUM
ijtc-1597	150	37	)	)	PUNCT
ijtc-1597	150	38	.	.	PUNCT
ijtc-1597	151	1	in	in	ADP
ijtc-1597	151	2	the	the	DET
ijtc-1597	151	3	context	context	NOUN
ijtc-1597	151	4	of	of	ADP
ijtc-1597	151	5	the	the	DET
ijtc-1597	151	6	regulation	regulation	NOUN
ijtc-1597	151	7	of	of	ADP
ijtc-1597	151	8	taxpayer	taxpayer	NOUN
ijtc-1597	151	9	representatives	representative	NOUN
ijtc-1597	151	10	and	and	CCONJ
ijtc-1597	151	11	tax	tax	NOUN
ijtc-1597	151	12	consultants	consultant	NOUN
ijtc-1597	151	13	,	,	PUNCT
ijtc-1597	151	14	amendments	amendment	NOUN
ijtc-1597	151	15	made	make	VERB
ijtc-1597	151	16	in	in	ADP
ijtc-1597	151	17	law	law	NOUN
ijtc-1597	151	18	no	no	NOUN
ijtc-1597	151	19	.	.	NOUN
ijtc-1597	151	20	6	6	NUM
ijtc-1597	151	21	of	of	ADP
ijtc-1597	151	22	1983	1983	NUM
ijtc-1597	151	23	concerning	concern	VERB
ijtc-1597	151	24	general	general	ADJ
ijtc-1597	151	25	tax	tax	NOUN
ijtc-1597	151	26	provisions	provision	NOUN
ijtc-1597	151	27	and	and	CCONJ
ijtc-1597	151	28	procedures	procedure	NOUN
ijtc-1597	151	29	(	(	PUNCT
ijtc-1597	151	30	kup	kup	PROPN
ijtc-1597	151	31	)	)	PUNCT
ijtc-1597	151	32	,	,	PUNCT
ijtc-1597	151	33	as	as	SCONJ
ijtc-1597	151	34	revised	revise	VERB
ijtc-1597	151	35	by	by	ADP
ijtc-1597	151	36	the	the	DET
ijtc-1597	151	37	2023	2023	NUM
ijtc-1597	151	38	job	job	NOUN
ijtc-1597	151	39	creation	creation	NOUN
ijtc-1597	151	40	law	law	NOUN
ijtc-1597	151	41	,	,	PUNCT
ijtc-1597	151	42	provide	provide	VERB
ijtc-1597	151	43	a	a	DET
ijtc-1597	151	44	crucial	crucial	ADJ
ijtc-1597	151	45	legal	legal	ADJ
ijtc-1597	151	46	basis	basis	NOUN
ijtc-1597	151	47	.	.	PUNCT
ijtc-1597	152	1	the	the	DET
ijtc-1597	152	2	articles	article	NOUN
ijtc-1597	152	3	regulated	regulate	VERB
ijtc-1597	152	4	under	under	ADP
ijtc-1597	152	5	this	this	DET
ijtc-1597	152	6	provision	provision	NOUN
ijtc-1597	152	7	,	,	PUNCT
ijtc-1597	152	8	particularly	particularly	ADV
ijtc-1597	152	9	articles	article	NOUN
ijtc-1597	152	10	32	32	NUM
ijtc-1597	152	11	paragraph	paragraph	NOUN
ijtc-1597	152	12	(	(	PUNCT
ijtc-1597	152	13	3	3	NUM
ijtc-1597	152	14	)	)	PUNCT
ijtc-1597	152	15	,	,	PUNCT
ijtc-1597	152	16	article	article	NOUN
ijtc-1597	152	17	44e	44e	NUM
ijtc-1597	152	18	paragraph	paragraph	NOUN
ijtc-1597	152	19	(	(	PUNCT
ijtc-1597	152	20	2)(e	2)(e	NUM
ijtc-1597	152	21	)	)	PUNCT
ijtc-1597	152	22	,	,	PUNCT
ijtc-1597	152	23	and	and	CCONJ
ijtc-1597	152	24	article	article	NOUN
ijtc-1597	152	25	48	48	NUM
ijtc-1597	152	26	,	,	PUNCT
ijtc-1597	152	27	are	be	AUX
ijtc-1597	152	28	central	central	ADJ
ijtc-1597	152	29	to	to	ADP
ijtc-1597	152	30	the	the	DET
ijtc-1597	152	31	regulation	regulation	NOUN
ijtc-1597	152	32	of	of	ADP
ijtc-1597	152	33	taxpayer	taxpayer	NOUN
ijtc-1597	152	34	representatives	representative	NOUN
ijtc-1597	152	35	and	and	CCONJ
ijtc-1597	152	36	tax	tax	NOUN
ijtc-1597	152	37	consultants	consultant	NOUN
ijtc-1597	152	38	in	in	ADP
ijtc-1597	152	39	indonesia	indonesia	PROPN
ijtc-1597	152	40	.	.	PUNCT
ijtc-1597	153	1	these	these	DET
ijtc-1597	153	2	articles	article	NOUN
ijtc-1597	153	3	define	define	VERB
ijtc-1597	153	4	the	the	DET
ijtc-1597	153	5	qualifications	qualification	NOUN
ijtc-1597	153	6	and	and	CCONJ
ijtc-1597	153	7	requirements	requirement	NOUN
ijtc-1597	153	8	that	that	PRON
ijtc-1597	153	9	must	must	AUX
ijtc-1597	153	10	be	be	AUX
ijtc-1597	153	11	met	meet	VERB
ijtc-1597	153	12	by	by	ADP
ijtc-1597	153	13	taxpayer	taxpayer	NOUN
ijtc-1597	153	14	representatives	representative	NOUN
ijtc-1597	153	15	,	,	PUNCT
ijtc-1597	153	16	such	such	ADJ
ijtc-1597	153	17	as	as	ADP
ijtc-1597	153	18	an	an	DET
ijtc-1597	153	19	understanding	understanding	NOUN
ijtc-1597	153	20	of	of	ADP
ijtc-1597	153	21	tax	tax	NOUN
ijtc-1597	153	22	issues	issue	NOUN
ijtc-1597	153	23	,	,	PUNCT
ijtc-1597	153	24	mastery	mastery	NOUN
ijtc-1597	153	25	of	of	ADP
ijtc-1597	153	26	tax	tax	NOUN
ijtc-1597	153	27	legislation	legislation	NOUN
ijtc-1597	153	28	,	,	PUNCT
ijtc-1597	153	29	and	and	CCONJ
ijtc-1597	153	30	competence	competence	NOUN
ijtc-1597	153	31	in	in	ADP
ijtc-1597	153	32	the	the	DET
ijtc-1597	153	33	tax	tax	NOUN
ijtc-1597	153	34	field	field	NOUN
ijtc-1597	153	35	(	(	PUNCT
ijtc-1597	153	36	mahpudin	mahpudin	NOUN
ijtc-1597	153	37	e	e	NOUN
ijtc-1597	153	38	,	,	PUNCT
ijtc-1597	153	39	2024	2024	NUM
ijtc-1597	153	40	)	)	PUNCT
ijtc-1597	153	41	.	.	PUNCT
ijtc-1597	154	1	however	however	ADV
ijtc-1597	154	2	,	,	PUNCT
ijtc-1597	154	3	the	the	DET
ijtc-1597	154	4	criteria	criterion	NOUN
ijtc-1597	154	5	mentioned	mention	VERB
ijtc-1597	154	6	in	in	ADP
ijtc-1597	154	7	these	these	DET
ijtc-1597	154	8	provisions	provision	NOUN
ijtc-1597	154	9	leave	leave	VERB
ijtc-1597	154	10	room	room	NOUN
ijtc-1597	154	11	for	for	ADP
ijtc-1597	154	12	inconsistencies	inconsistency	NOUN
ijtc-1597	154	13	and	and	CCONJ
ijtc-1597	154	14	broad	broad	ADJ
ijtc-1597	154	15	interpretation	interpretation	NOUN
ijtc-1597	154	16	.	.	PUNCT
ijtc-1597	155	1	terms	term	NOUN
ijtc-1597	155	2	such	such	ADJ
ijtc-1597	155	3	as	as	ADP
ijtc-1597	155	4	"	"	PUNCT
ijtc-1597	155	5	understanding	understand	VERB
ijtc-1597	155	6	tax	tax	NOUN
ijtc-1597	155	7	issues	issue	NOUN
ijtc-1597	155	8	"	"	PUNCT
ijtc-1597	155	9	and	and	CCONJ
ijtc-1597	155	10	"	"	PUNCT
ijtc-1597	155	11	mastery	mastery	NOUN
ijtc-1597	155	12	of	of	ADP
ijtc-1597	155	13	tax	tax	NOUN
ijtc-1597	155	14	legislation	legislation	NOUN
ijtc-1597	155	15	"	"	PUNCT
ijtc-1597	155	16	may	may	AUX
ijtc-1597	155	17	lead	lead	VERB
ijtc-1597	155	18	to	to	ADP
ijtc-1597	155	19	differing	differ	VERB
ijtc-1597	155	20	interpretations	interpretation	NOUN
ijtc-1597	155	21	among	among	ADP
ijtc-1597	155	22	the	the	DET
ijtc-1597	155	23	parties	party	NOUN
ijtc-1597	155	24	involved	involve	VERB
ijtc-1597	155	25	,	,	PUNCT
ijtc-1597	155	26	creating	create	VERB
ijtc-1597	155	27	uncertainty	uncertainty	NOUN
ijtc-1597	155	28	in	in	ADP
ijtc-1597	155	29	practice	practice	NOUN
ijtc-1597	155	30	.	.	PUNCT
ijtc-1597	156	1	therefore	therefore	ADV
ijtc-1597	156	2	,	,	PUNCT
ijtc-1597	156	3	these	these	DET
ijtc-1597	156	4	provisions	provision	NOUN
ijtc-1597	156	5	require	require	VERB
ijtc-1597	156	6	adjustment	adjustment	NOUN
ijtc-1597	156	7	and	and	CCONJ
ijtc-1597	156	8	reinforcement	reinforcement	NOUN
ijtc-1597	156	9	to	to	PART
ijtc-1597	156	10	ensure	ensure	VERB
ijtc-1597	156	11	clarity	clarity	NOUN
ijtc-1597	156	12	regarding	regard	VERB
ijtc-1597	156	13	the	the	DET
ijtc-1597	156	14	role	role	NOUN
ijtc-1597	156	15	and	and	CCONJ
ijtc-1597	156	16	responsibilities	responsibility	NOUN
ijtc-1597	156	17	of	of	ADP
ijtc-1597	156	18	taxpayer	taxpayer	NOUN
ijtc-1597	156	19	representatives	representative	NOUN
ijtc-1597	156	20	.	.	PUNCT
ijtc-1597	157	1	article	article	NOUN
ijtc-1597	157	2	44e	44e	PUNCT
ijtc-1597	157	3	paragraph	paragraph	NOUN
ijtc-1597	157	4	(	(	PUNCT
ijtc-1597	157	5	2)(e	2)(e	NUM
ijtc-1597	157	6	)	)	PUNCT
ijtc-1597	157	7	also	also	ADV
ijtc-1597	157	8	grants	grant	VERB
ijtc-1597	157	9	the	the	DET
ijtc-1597	157	10	minister	minister	NOUN
ijtc-1597	157	11	of	of	ADP
ijtc-1597	157	12	finance	finance	PROPN
ijtc-1597	157	13	the	the	DET
ijtc-1597	157	14	authority	authority	NOUN
ijtc-1597	157	15	to	to	PART
ijtc-1597	157	16	delegate	delegate	VERB
ijtc-1597	157	17	substantive	substantive	ADJ
ijtc-1597	157	18	aspects	aspect	NOUN
ijtc-1597	157	19	of	of	ADP
ijtc-1597	157	20	taxpayer	taxpayer	NOUN
ijtc-1597	157	21	representatives	representative	NOUN
ijtc-1597	157	22	.	.	PUNCT
ijtc-1597	158	1	however	however	ADV
ijtc-1597	158	2	,	,	PUNCT
ijtc-1597	158	3	the	the	DET
ijtc-1597	158	4	substance	substance	NOUN
ijtc-1597	158	5	of	of	ADP
ijtc-1597	158	6	the	the	DET
ijtc-1597	158	7	2023	2023	NUM
ijtc-1597	158	8	job	job	NOUN
ijtc-1597	158	9	creation	creation	NOUN
ijtc-1597	158	10	law	law	NOUN
ijtc-1597	158	11	,	,	PUNCT
ijtc-1597	158	12	which	which	PRON
ijtc-1597	158	13	revises	revise	VERB
ijtc-1597	158	14	the	the	DET
ijtc-1597	158	15	kup	kup	PROPN
ijtc-1597	158	16	law	law	NOUN
ijtc-1597	158	17	,	,	PUNCT
ijtc-1597	158	18	has	have	AUX
ijtc-1597	158	19	not	not	PART
ijtc-1597	158	20	fully	fully	ADV
ijtc-1597	158	21	addressed	address	VERB
ijtc-1597	158	22	the	the	DET
ijtc-1597	158	23	need	need	NOUN
ijtc-1597	158	24	for	for	ADP
ijtc-1597	158	25	higher	high	ADJ
ijtc-1597	158	26	standards	standard	NOUN
ijtc-1597	158	27	for	for	ADP
ijtc-1597	158	28	those	those	PRON
ijtc-1597	158	29	acting	act	VERB
ijtc-1597	158	30	as	as	ADP
ijtc-1597	158	31	taxpayer	taxpayer	NOUN
ijtc-1597	158	32	representatives	representative	NOUN
ijtc-1597	158	33	.	.	PUNCT
ijtc-1597	159	1	this	this	PRON
ijtc-1597	159	2	leads	lead	VERB
ijtc-1597	159	3	to	to	ADP
ijtc-1597	159	4	the	the	DET
ijtc-1597	159	5	need	need	NOUN
ijtc-1597	159	6	for	for	ADP
ijtc-1597	159	7	updates	update	NOUN
ijtc-1597	159	8	and	and	CCONJ
ijtc-1597	159	9	improvements	improvement	NOUN
ijtc-1597	159	10	to	to	ADP
ijtc-1597	159	11	regulations	regulation	NOUN
ijtc-1597	159	12	that	that	PRON
ijtc-1597	159	13	more	more	ADV
ijtc-1597	159	14	comprehensively	comprehensively	ADV
ijtc-1597	159	15	address	address	VERB
ijtc-1597	159	16	the	the	DET
ijtc-1597	159	17	qualifications	qualification	NOUN
ijtc-1597	159	18	and	and	CCONJ
ijtc-1597	159	19	competencies	competency	NOUN
ijtc-1597	159	20	of	of	ADP
ijtc-1597	159	21	taxpayer	taxpayer	NOUN
ijtc-1597	159	22	representatives	representative	NOUN
ijtc-1597	159	23	.	.	PUNCT
ijtc-1597	160	1	creating	create	VERB
ijtc-1597	160	2	a	a	DET
ijtc-1597	160	3	consistent	consistent	ADJ
ijtc-1597	160	4	and	and	CCONJ
ijtc-1597	160	5	credible	credible	ADJ
ijtc-1597	160	6	regulatory	regulatory	ADJ
ijtc-1597	160	7	framework	framework	NOUN
ijtc-1597	160	8	for	for	ADP
ijtc-1597	160	9	taxpayer	taxpayer	NOUN
ijtc-1597	160	10	representatives	representative	NOUN
ijtc-1597	160	11	is	be	AUX
ijtc-1597	160	12	important	important	ADJ
ijtc-1597	160	13	.	.	PUNCT
ijtc-1597	161	1	this	this	DET
ijtc-1597	161	2	approach	approach	NOUN
ijtc-1597	161	3	should	should	AUX
ijtc-1597	161	4	be	be	AUX
ijtc-1597	161	5	based	base	VERB
ijtc-1597	161	6	on	on	ADP
ijtc-1597	161	7	clear	clear	ADJ
ijtc-1597	161	8	legal	legal	ADJ
ijtc-1597	161	9	principles	principle	NOUN
ijtc-1597	161	10	that	that	PRON
ijtc-1597	161	11	accommodate	accommodate	ADJ
ijtc-1597	161	12	taxpayers	taxpayer	NOUN
ijtc-1597	161	13	'	'	PART
ijtc-1597	161	14	needs	need	NOUN
ijtc-1597	161	15	in	in	ADP
ijtc-1597	161	16	dealing	deal	VERB
ijtc-1597	161	17	with	with	ADP
ijtc-1597	161	18	increasingly	increasingly	ADV
ijtc-1597	161	19	complex	complex	ADJ
ijtc-1597	161	20	tax	tax	NOUN
ijtc-1597	161	21	challenges	challenge	NOUN
ijtc-1597	161	22	.	.	PUNCT
ijtc-1597	162	1	more	more	ADV
ijtc-1597	162	2	thorough	thorough	ADJ
ijtc-1597	162	3	regulation	regulation	NOUN
ijtc-1597	162	4	of	of	ADP
ijtc-1597	162	5	the	the	DET
ijtc-1597	162	6	law	law	NOUN
ijtc-1597	162	7	will	will	AUX
ijtc-1597	162	8	reduce	reduce	VERB
ijtc-1597	162	9	the	the	DET
ijtc-1597	162	10	potential	potential	NOUN
ijtc-1597	162	11	for	for	ADP
ijtc-1597	162	12	ambiguity	ambiguity	NOUN
ijtc-1597	162	13	in	in	ADP
ijtc-1597	162	14	interpreting	interpret	VERB
ijtc-1597	162	15	and	and	CCONJ
ijtc-1597	162	16	implementing	implement	VERB
ijtc-1597	162	17	taxpayer	taxpayer	NOUN
ijtc-1597	162	18	rights	right	NOUN
ijtc-1597	162	19	and	and	CCONJ
ijtc-1597	162	20	obligations	obligation	NOUN
ijtc-1597	162	21	.	.	PUNCT
ijtc-1597	163	1	in	in	ADP
ijtc-1597	163	2	the	the	DET
ijtc-1597	163	3	existing	exist	VERB
ijtc-1597	163	4	regulatory	regulatory	ADJ
ijtc-1597	163	5	context	context	NOUN
ijtc-1597	163	6	,	,	PUNCT
ijtc-1597	163	7	articles	article	VERB
ijtc-1597	163	8	32	32	NUM
ijtc-1597	163	9	paragraph	paragraph	NOUN
ijtc-1597	163	10	(	(	PUNCT
ijtc-1597	163	11	3	3	NUM
ijtc-1597	163	12	)	)	PUNCT
ijtc-1597	163	13	and	and	CCONJ
ijtc-1597	163	14	(	(	PUNCT
ijtc-1597	163	15	3a	3a	NUM
ijtc-1597	163	16	)	)	PUNCT
ijtc-1597	163	17	of	of	ADP
ijtc-1597	163	18	the	the	DET
ijtc-1597	163	19	kup	kup	PROPN
ijtc-1597	163	20	law	law	NOUN
ijtc-1597	163	21	,	,	PUNCT
ijtc-1597	163	22	which	which	PRON
ijtc-1597	163	23	only	only	ADV
ijtc-1597	163	24	covers	cover	VERB
ijtc-1597	163	25	activities	activity	NOUN
ijtc-1597	163	26	requiring	require	VERB
ijtc-1597	163	27	a	a	DET
ijtc-1597	163	28	special	special	ADJ
ijtc-1597	163	29	power	power	NOUN
ijtc-1597	163	30	of	of	ADP
ijtc-1597	163	31	attorney	attorney	NOUN
ijtc-1597	163	32	letter	letter	NOUN
ijtc-1597	163	33	,	,	PUNCT
ijtc-1597	163	34	demonstrate	demonstrate	VERB
ijtc-1597	163	35	a	a	DET
ijtc-1597	163	36	misalignment	misalignment	NOUN
ijtc-1597	163	37	with	with	ADP
ijtc-1597	163	38	the	the	DET
ijtc-1597	163	39	constitutional	constitutional	ADJ
ijtc-1597	163	40	court	court	NOUN
ijtc-1597	163	41	decision	decision	NOUN
ijtc-1597	163	42	(	(	PUNCT
ijtc-1597	163	43	mk	mk	PROPN
ijtc-1597	163	44	)	)	PUNCT
ijtc-1597	163	45	no	no	NOUN
ijtc-1597	163	46	.	.	NOUN
ijtc-1597	164	1	63	63	NUM
ijtc-1597	164	2	/	/	SYM
ijtc-1597	164	3	puu	puu	PROPN
ijtc-1597	164	4	-	-	PUNCT
ijtc-1597	164	5	xv/2017	xv/2017	PROPN
ijtc-1597	164	6	,	,	PUNCT
ijtc-1597	164	7	which	which	PRON
ijtc-1597	164	8	underscores	underscore	VERB
ijtc-1597	164	9	the	the	DET
ijtc-1597	164	10	importance	importance	NOUN
ijtc-1597	164	11	of	of	ADP
ijtc-1597	164	12	more	more	ADV
ijtc-1597	164	13	comprehensive	comprehensive	ADJ
ijtc-1597	164	14	regulation	regulation	NOUN
ijtc-1597	164	15	of	of	ADP
ijtc-1597	164	16	the	the	DET
ijtc-1597	164	17	roles	role	NOUN
ijtc-1597	164	18	,	,	PUNCT
ijtc-1597	164	19	qualifications	qualification	NOUN
ijtc-1597	164	20	,	,	PUNCT
ijtc-1597	164	21	and	and	CCONJ
ijtc-1597	164	22	competencies	competency	NOUN
ijtc-1597	164	23	of	of	ADP
ijtc-1597	164	24	taxpayer	taxpayer	NOUN
ijtc-1597	164	25	representatives	representative	NOUN
ijtc-1597	164	26	.	.	PUNCT
ijtc-1597	165	1	inadequate	inadequate	ADJ
ijtc-1597	165	2	regulation	regulation	NOUN
ijtc-1597	165	3	may	may	AUX
ijtc-1597	165	4	limit	limit	VERB
ijtc-1597	165	5	the	the	DET
ijtc-1597	165	6	ability	ability	NOUN
ijtc-1597	165	7	of	of	ADP
ijtc-1597	165	8	competent	competent	ADJ
ijtc-1597	165	9	parties	party	NOUN
ijtc-1597	165	10	to	to	PART
ijtc-1597	165	11	provide	provide	VERB
ijtc-1597	165	12	maximal	maximal	ADJ
ijtc-1597	165	13	legal	legal	ADJ
ijtc-1597	165	14	assistance	assistance	NOUN
ijtc-1597	165	15	to	to	ADP
ijtc-1597	165	16	taxpayers	taxpayer	NOUN
ijtc-1597	165	17	.	.	PUNCT
ijtc-1597	166	1	therefore	therefore	ADV
ijtc-1597	166	2	,	,	PUNCT
ijtc-1597	166	3	policies	policy	NOUN
ijtc-1597	166	4	related	relate	VERB
ijtc-1597	166	5	to	to	ADP
ijtc-1597	166	6	the	the	DET
ijtc-1597	166	7	profession	profession	NOUN
ijtc-1597	166	8	of	of	ADP
ijtc-1597	166	9	taxpayer	taxpayer	NOUN
ijtc-1597	166	10	representatives	representative	NOUN
ijtc-1597	166	11	and	and	CCONJ
ijtc-1597	166	12	tax	tax	NOUN
ijtc-1597	166	13	consultants	consultant	NOUN
ijtc-1597	166	14	should	should	AUX
ijtc-1597	166	15	be	be	AUX
ijtc-1597	166	16	more	more	ADV
ijtc-1597	166	17	inclusive	inclusive	ADJ
ijtc-1597	166	18	and	and	CCONJ
ijtc-1597	166	19	accommodate	accommodate	VERB
ijtc-1597	166	20	various	various	ADJ
ijtc-1597	166	21	disciplines	discipline	NOUN
ijtc-1597	166	22	related	relate	VERB
ijtc-1597	166	23	to	to	ADP
ijtc-1597	166	24	taxation	taxation	NOUN
ijtc-1597	166	25	's	's	PART
ijtc-1597	166	26	legal	legal	ADJ
ijtc-1597	166	27	,	,	PUNCT
ijtc-1597	166	28	economic	economic	ADJ
ijtc-1597	166	29	,	,	PUNCT
ijtc-1597	166	30	and	and	CCONJ
ijtc-1597	166	31	administrative	administrative	ADJ
ijtc-1597	166	32	aspects	aspect	NOUN
ijtc-1597	166	33	.	.	PUNCT
ijtc-1597	167	1	more	more	ADV
ijtc-1597	167	2	flexible	flexible	ADJ
ijtc-1597	167	3	and	and	CCONJ
ijtc-1597	167	4	open	open	ADJ
ijtc-1597	167	5	criteria	criterion	NOUN
ijtc-1597	167	6	will	will	AUX
ijtc-1597	167	7	expand	expand	VERB
ijtc-1597	167	8	opportunities	opportunity	NOUN
ijtc-1597	167	9	for	for	ADP
ijtc-1597	167	10	participation	participation	NOUN
ijtc-1597	167	11	in	in	ADP
ijtc-1597	167	12	this	this	DET
ijtc-1597	167	13	profession	profession	NOUN
ijtc-1597	167	14	and	and	CCONJ
ijtc-1597	167	15	ensure	ensure	VERB
ijtc-1597	167	16	that	that	SCONJ
ijtc-1597	167	17	every	every	DET
ijtc-1597	167	18	taxpayer	taxpayer	NOUN
ijtc-1597	167	19	receives	receive	VERB
ijtc-1597	167	20	the	the	DET
ijtc-1597	167	21	support	support	NOUN
ijtc-1597	167	22	that	that	PRON
ijtc-1597	167	23	meets	meet	VERB
ijtc-1597	167	24	their	their	PRON
ijtc-1597	167	25	needs	need	NOUN
ijtc-1597	167	26	.	.	PUNCT
ijtc-1597	168	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	168	2	tax	tax	NOUN
ijtc-1597	168	3	dispute	dispute	NOUN
ijtc-1597	168	4	resolution	resolution	NOUN
ijtc-1597	168	5	mechanisms	mechanism	NOUN
ijtc-1597	168	6	:	:	PUNCT
ijtc-1597	168	7	legal	legal	ADJ
ijtc-1597	168	8	contributions	contribution	NOUN
ijtc-1597	168	9	of	of	ADP
ijtc-1597	168	10	tax	tax	NOUN
ijtc-1597	168	11	consultants	consultant	NOUN
ijtc-1597	168	12	and	and	CCONJ
ijtc-1597	168	13	tax	tax	NOUN
ijtc-1597	168	14	attorneys	attorney	NOUN
ijtc-1597	168	15	in	in	ADP
ijtc-1597	168	16	indonesia	indonesia	PROPN
ijtc-1597	168	17	silalahi	silalahi	PROPN
ijtc-1597	168	18	,	,	PUNCT
ijtc-1597	168	19	maulana	maulana	PROPN
ijtc-1597	168	20	,	,	PUNCT
ijtc-1597	168	21	ana	ana	PROPN
ijtc-1597	168	22	,	,	PUNCT
ijtc-1597	168	23	and	and	CCONJ
ijtc-1597	168	24	kurnia	kurnia	NOUN
ijtc-1597	168	25	35	35	NUM
ijtc-1597	168	26	|	|	NOUN
ijtc-1597	168	27	ilomata	ilomata	PROPN
ijtc-1597	168	28	international	international	ADJ
ijtc-1597	168	29	journal	journal	NOUN
ijtc-1597	168	30	of	of	ADP
ijtc-1597	168	31	tax	tax	PROPN
ijtc-1597	168	32	&	&	CCONJ
ijtc-1597	168	33	accounting	accounting	PROPN
ijtc-1597	168	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	168	35	finally	finally	ADV
ijtc-1597	168	36	,	,	PUNCT
ijtc-1597	168	37	all	all	DET
ijtc-1597	168	38	policies	policy	NOUN
ijtc-1597	168	39	and	and	CCONJ
ijtc-1597	168	40	regulations	regulation	NOUN
ijtc-1597	168	41	should	should	AUX
ijtc-1597	168	42	aim	aim	VERB
ijtc-1597	168	43	to	to	PART
ijtc-1597	168	44	foster	foster	VERB
ijtc-1597	168	45	a	a	DET
ijtc-1597	168	46	tax	tax	NOUN
ijtc-1597	168	47	-	-	PUNCT
ijtc-1597	168	48	aware	aware	ADJ
ijtc-1597	168	49	and	and	CCONJ
ijtc-1597	168	50	critical	critical	ADJ
ijtc-1597	168	51	society	society	NOUN
ijtc-1597	168	52	,	,	PUNCT
ijtc-1597	168	53	with	with	ADP
ijtc-1597	168	54	an	an	DET
ijtc-1597	168	55	improvement	improvement	NOUN
ijtc-1597	168	56	in	in	ADP
ijtc-1597	168	57	tax	tax	NOUN
ijtc-1597	168	58	literacy	literacy	NOUN
ijtc-1597	168	59	.	.	PUNCT
ijtc-1597	169	1	strong	strong	ADJ
ijtc-1597	169	2	tax	tax	NOUN
ijtc-1597	169	3	literacy	literacy	NOUN
ijtc-1597	169	4	,	,	PUNCT
ijtc-1597	169	5	both	both	PRON
ijtc-1597	169	6	in	in	ADP
ijtc-1597	169	7	quantity	quantity	NOUN
ijtc-1597	169	8	and	and	CCONJ
ijtc-1597	169	9	quality	quality	NOUN
ijtc-1597	169	10	,	,	PUNCT
ijtc-1597	169	11	is	be	AUX
ijtc-1597	169	12	key	key	ADJ
ijtc-1597	169	13	to	to	ADP
ijtc-1597	169	14	achieving	achieve	VERB
ijtc-1597	169	15	transparency	transparency	NOUN
ijtc-1597	169	16	and	and	CCONJ
ijtc-1597	169	17	accountability	accountability	NOUN
ijtc-1597	169	18	in	in	ADP
ijtc-1597	169	19	the	the	DET
ijtc-1597	169	20	management	management	NOUN
ijtc-1597	169	21	of	of	ADP
ijtc-1597	169	22	the	the	DET
ijtc-1597	169	23	tax	tax	NOUN
ijtc-1597	169	24	system	system	NOUN
ijtc-1597	169	25	in	in	ADP
ijtc-1597	169	26	indonesia	indonesia	PROPN
ijtc-1597	169	27	.	.	PUNCT
ijtc-1597	170	1	this	this	PRON
ijtc-1597	170	2	,	,	PUNCT
ijtc-1597	170	3	in	in	ADP
ijtc-1597	170	4	turn	turn	NOUN
ijtc-1597	170	5	,	,	PUNCT
ijtc-1597	170	6	will	will	AUX
ijtc-1597	170	7	enhance	enhance	VERB
ijtc-1597	170	8	tax	tax	NOUN
ijtc-1597	170	9	compliance	compliance	NOUN
ijtc-1597	170	10	and	and	CCONJ
ijtc-1597	170	11	make	make	VERB
ijtc-1597	170	12	society	society	NOUN
ijtc-1597	170	13	more	more	ADV
ijtc-1597	170	14	aware	aware	ADJ
ijtc-1597	170	15	of	of	ADP
ijtc-1597	170	16	its	its	PRON
ijtc-1597	170	17	rights	right	NOUN
ijtc-1597	170	18	and	and	CCONJ
ijtc-1597	170	19	obligations	obligation	NOUN
ijtc-1597	170	20	within	within	ADP
ijtc-1597	170	21	the	the	DET
ijtc-1597	170	22	taxation	taxation	NOUN
ijtc-1597	170	23	system	system	NOUN
ijtc-1597	170	24	.	.	PUNCT
ijtc-1597	171	1	according	accord	VERB
ijtc-1597	171	2	to	to	ADP
ijtc-1597	171	3	the	the	DET
ijtc-1597	171	4	infographic	infographic	ADJ
ijtc-1597	171	5	data	datum	NOUN
ijtc-1597	171	6	,	,	PUNCT
ijtc-1597	171	7	the	the	DET
ijtc-1597	171	8	ratio	ratio	NOUN
ijtc-1597	171	9	of	of	ADP
ijtc-1597	171	10	tax	tax	NOUN
ijtc-1597	171	11	consultants	consultant	NOUN
ijtc-1597	171	12	compared	compare	VERB
ijtc-1597	171	13	to	to	ADP
ijtc-1597	171	14	the	the	DET
ijtc-1597	171	15	number	number	NOUN
ijtc-1597	171	16	of	of	ADP
ijtc-1597	171	17	registered	register	VERB
ijtc-1597	171	18	taxpayers	taxpayer	NOUN
ijtc-1597	171	19	is	be	AUX
ijtc-1597	171	20	as	as	SCONJ
ijtc-1597	171	21	follows	follow	VERB
ijtc-1597	171	22	:	:	PUNCT
ijtc-1597	171	23	figure	figure	NOUN
ijtc-1597	171	24	3	3	NUM
ijtc-1597	171	25	.	.	PUNCT
ijtc-1597	171	26	tax	tax	NOUN
ijtc-1597	171	27	consultant	consultant	NOUN
ijtc-1597	171	28	vs	vs	ADP
ijtc-1597	171	29	registered	register	VERB
ijtc-1597	171	30	taxpayer	taxpayer	NOUN
ijtc-1597	171	31	source	source	NOUN
ijtc-1597	171	32	:	:	PUNCT
ijtc-1597	171	33	tax	tax	NOUN
ijtc-1597	171	34	court	court	NOUN
ijtc-1597	171	35	secretariat	secretariat	NOUN
ijtc-1597	171	36	,	,	PUNCT
ijtc-1597	171	37	ministry	ministry	PROPN
ijtc-1597	171	38	of	of	ADP
ijtc-1597	171	39	finance	finance	PROPN
ijtc-1597	171	40	,	,	PUNCT
ijtc-1597	171	41	2024	2024	NUM
ijtc-1597	171	42	in	in	ADP
ijtc-1597	171	43	2023	2023	NUM
ijtc-1597	171	44	,	,	PUNCT
ijtc-1597	171	45	the	the	DET
ijtc-1597	171	46	number	number	NOUN
ijtc-1597	171	47	of	of	ADP
ijtc-1597	171	48	tax	tax	NOUN
ijtc-1597	171	49	consultants	consultant	NOUN
ijtc-1597	171	50	in	in	ADP
ijtc-1597	171	51	indonesia	indonesia	PROPN
ijtc-1597	171	52	was	be	AUX
ijtc-1597	171	53	7,094	7,094	NUM
ijtc-1597	171	54	,	,	PUNCT
ijtc-1597	171	55	starkly	starkly	ADV
ijtc-1597	171	56	contrasting	contrast	VERB
ijtc-1597	171	57	the	the	DET
ijtc-1597	171	58	number	number	NOUN
ijtc-1597	171	59	of	of	ADP
ijtc-1597	171	60	registered	register	VERB
ijtc-1597	171	61	taxpayers	taxpayer	NOUN
ijtc-1597	171	62	,	,	PUNCT
ijtc-1597	171	63	which	which	PRON
ijtc-1597	171	64	reached	reach	VERB
ijtc-1597	171	65	73,961,818	73,961,818	NUM
ijtc-1597	171	66	.	.	PUNCT
ijtc-1597	172	1	this	this	DET
ijtc-1597	172	2	results	result	VERB
ijtc-1597	172	3	in	in	ADP
ijtc-1597	172	4	a	a	DET
ijtc-1597	172	5	ratio	ratio	NOUN
ijtc-1597	172	6	of	of	ADP
ijtc-1597	172	7	0.0096	0.0096	NUM
ijtc-1597	172	8	%	%	NOUN
ijtc-1597	172	9	,	,	PUNCT
ijtc-1597	172	10	or	or	CCONJ
ijtc-1597	172	11	approximately	approximately	ADV
ijtc-1597	172	12	1	1	NUM
ijtc-1597	172	13	tax	tax	NOUN
ijtc-1597	172	14	consultant	consultant	NOUN
ijtc-1597	172	15	for	for	ADP
ijtc-1597	172	16	every	every	DET
ijtc-1597	172	17	10,422	10,422	NUM
ijtc-1597	172	18	taxpayers	taxpayer	NOUN
ijtc-1597	172	19	.	.	PUNCT
ijtc-1597	173	1	this	this	DET
ijtc-1597	173	2	ratio	ratio	NOUN
ijtc-1597	173	3	highlights	highlight	VERB
ijtc-1597	173	4	the	the	DET
ijtc-1597	173	5	limited	limited	ADJ
ijtc-1597	173	6	number	number	NOUN
ijtc-1597	173	7	of	of	ADP
ijtc-1597	173	8	tax	tax	NOUN
ijtc-1597	173	9	consultants	consultant	NOUN
ijtc-1597	173	10	available	available	ADJ
ijtc-1597	173	11	to	to	PART
ijtc-1597	173	12	support	support	VERB
ijtc-1597	173	13	the	the	DET
ijtc-1597	173	14	needs	need	NOUN
ijtc-1597	173	15	of	of	ADP
ijtc-1597	173	16	taxpayers	taxpayer	NOUN
ijtc-1597	173	17	in	in	ADP
ijtc-1597	173	18	indonesia	indonesia	PROPN
ijtc-1597	173	19	.	.	PUNCT
ijtc-1597	174	1	in	in	ADP
ijtc-1597	174	2	comparison	comparison	NOUN
ijtc-1597	174	3	,	,	PUNCT
ijtc-1597	174	4	several	several	ADJ
ijtc-1597	174	5	other	other	ADJ
ijtc-1597	174	6	countries	country	NOUN
ijtc-1597	174	7	exhibit	exhibit	VERB
ijtc-1597	174	8	a	a	DET
ijtc-1597	174	9	much	much	ADV
ijtc-1597	174	10	more	more	ADV
ijtc-1597	174	11	favourable	favourable	ADJ
ijtc-1597	174	12	ratio	ratio	NOUN
ijtc-1597	174	13	.	.	PUNCT
ijtc-1597	175	1	for	for	ADP
ijtc-1597	175	2	instance	instance	NOUN
ijtc-1597	175	3	,	,	PUNCT
ijtc-1597	175	4	the	the	DET
ijtc-1597	175	5	ratio	ratio	NOUN
ijtc-1597	175	6	of	of	ADP
ijtc-1597	175	7	tax	tax	NOUN
ijtc-1597	175	8	consultants	consultant	NOUN
ijtc-1597	175	9	to	to	ADP
ijtc-1597	175	10	taxpayers	taxpayer	NOUN
ijtc-1597	175	11	in	in	ADP
ijtc-1597	175	12	the	the	DET
ijtc-1597	175	13	united	united	PROPN
ijtc-1597	175	14	states	states	PROPN
ijtc-1597	175	15	is	be	AUX
ijtc-1597	175	16	approximately	approximately	ADV
ijtc-1597	175	17	1:1,800	1:1,800	NUM
ijtc-1597	175	18	,	,	PUNCT
ijtc-1597	175	19	while	while	SCONJ
ijtc-1597	175	20	it	it	PRON
ijtc-1597	175	21	is	be	AUX
ijtc-1597	175	22	about	about	ADV
ijtc-1597	175	23	1:2,000	1:2,000	NUM
ijtc-1597	175	24	in	in	ADP
ijtc-1597	175	25	australia	australia	PROPN
ijtc-1597	175	26	.	.	PUNCT
ijtc-1597	176	1	this	this	DET
ijtc-1597	176	2	comparison	comparison	NOUN
ijtc-1597	176	3	indicates	indicate	VERB
ijtc-1597	176	4	that	that	SCONJ
ijtc-1597	176	5	indonesia	indonesia	PROPN
ijtc-1597	176	6	faces	face	VERB
ijtc-1597	176	7	a	a	DET
ijtc-1597	176	8	significant	significant	ADJ
ijtc-1597	176	9	challenge	challenge	NOUN
ijtc-1597	176	10	in	in	ADP
ijtc-1597	176	11	providing	provide	VERB
ijtc-1597	176	12	adequate	adequate	ADJ
ijtc-1597	176	13	tax	tax	NOUN
ijtc-1597	176	14	consultancy	consultancy	NOUN
ijtc-1597	176	15	services	service	NOUN
ijtc-1597	176	16	to	to	PART
ijtc-1597	176	17	meet	meet	VERB
ijtc-1597	176	18	the	the	DET
ijtc-1597	176	19	needs	need	NOUN
ijtc-1597	176	20	of	of	ADP
ijtc-1597	176	21	its	its	PRON
ijtc-1597	176	22	taxpayers	taxpayer	NOUN
ijtc-1597	176	23	.	.	PUNCT
ijtc-1597	177	1	this	this	DET
ijtc-1597	177	2	gap	gap	NOUN
ijtc-1597	177	3	represents	represent	VERB
ijtc-1597	177	4	an	an	DET
ijtc-1597	177	5	issue	issue	NOUN
ijtc-1597	177	6	that	that	PRON
ijtc-1597	177	7	must	must	AUX
ijtc-1597	177	8	be	be	AUX
ijtc-1597	177	9	addressed	address	VERB
ijtc-1597	177	10	to	to	PART
ijtc-1597	177	11	enhance	enhance	VERB
ijtc-1597	177	12	tax	tax	NOUN
ijtc-1597	177	13	compliance	compliance	NOUN
ijtc-1597	177	14	and	and	CCONJ
ijtc-1597	177	15	foster	foster	VERB
ijtc-1597	177	16	a	a	DET
ijtc-1597	177	17	more	more	ADV
ijtc-1597	177	18	efficient	efficient	ADJ
ijtc-1597	177	19	and	and	CCONJ
ijtc-1597	177	20	equitable	equitable	ADJ
ijtc-1597	177	21	tax	tax	NOUN
ijtc-1597	177	22	system	system	NOUN
ijtc-1597	177	23	.	.	PUNCT
ijtc-1597	178	1	in	in	ADP
ijtc-1597	178	2	indonesia	indonesia	PROPN
ijtc-1597	178	3	,	,	PUNCT
ijtc-1597	178	4	the	the	DET
ijtc-1597	178	5	practice	practice	NOUN
ijtc-1597	178	6	licenses	license	NOUN
ijtc-1597	178	7	granted	grant	VERB
ijtc-1597	178	8	to	to	ADP
ijtc-1597	178	9	tax	tax	NOUN
ijtc-1597	178	10	consultants	consultant	NOUN
ijtc-1597	178	11	are	be	AUX
ijtc-1597	178	12	categorised	categorise	VERB
ijtc-1597	178	13	into	into	ADP
ijtc-1597	178	14	three	three	NUM
ijtc-1597	178	15	levels	level	NOUN
ijtc-1597	178	16	:	:	PUNCT
ijtc-1597	178	17	a	a	DET
ijtc-1597	178	18	,	,	PUNCT
ijtc-1597	178	19	b	b	NOUN
ijtc-1597	178	20	,	,	PUNCT
ijtc-1597	178	21	and	and	CCONJ
ijtc-1597	178	22	c	c	X
ijtc-1597	178	23	,	,	PUNCT
ijtc-1597	178	24	as	as	SCONJ
ijtc-1597	178	25	stipulated	stipulate	VERB
ijtc-1597	178	26	in	in	ADP
ijtc-1597	178	27	article	article	NOUN
ijtc-1597	178	28	3	3	NUM
ijtc-1597	178	29	,	,	PUNCT
ijtc-1597	178	30	paragraph	paragraph	NOUN
ijtc-1597	178	31	(	(	PUNCT
ijtc-1597	178	32	1	1	NUM
ijtc-1597	178	33	)	)	PUNCT
ijtc-1597	178	34	of	of	ADP
ijtc-1597	178	35	the	the	DET
ijtc-1597	178	36	relevant	relevant	ADJ
ijtc-1597	178	37	regulations	regulation	NOUN
ijtc-1597	178	38	.	.	PUNCT
ijtc-1597	179	1	a	a	DET
ijtc-1597	179	2	level	level	NOUN
ijtc-1597	179	3	a	a	DET
ijtc-1597	179	4	practice	practice	NOUN
ijtc-1597	179	5	license	license	NOUN
ijtc-1597	179	6	is	be	AUX
ijtc-1597	179	7	granted	grant	VERB
ijtc-1597	179	8	to	to	ADP
ijtc-1597	179	9	tax	tax	NOUN
ijtc-1597	179	10	consultants	consultant	NOUN
ijtc-1597	179	11	holding	hold	VERB
ijtc-1597	179	12	a	a	DET
ijtc-1597	179	13	level	level	NOUN
ijtc-1597	179	14	a	a	DET
ijtc-1597	179	15	tax	tax	NOUN
ijtc-1597	179	16	consultant	consultant	NOUN
ijtc-1597	179	17	certificate	certificate	NOUN
ijtc-1597	179	18	,	,	PUNCT
ijtc-1597	179	19	a	a	DET
ijtc-1597	179	20	level	level	NOUN
ijtc-1597	179	21	b	b	NOUN
ijtc-1597	179	22	license	license	NOUN
ijtc-1597	179	23	is	be	AUX
ijtc-1597	179	24	for	for	ADP
ijtc-1597	179	25	those	those	PRON
ijtc-1597	179	26	holding	hold	VERB
ijtc-1597	179	27	a	a	DET
ijtc-1597	179	28	level	level	NOUN
ijtc-1597	179	29	b	b	NOUN
ijtc-1597	179	30	tax	tax	NOUN
ijtc-1597	179	31	consultant	consultant	NOUN
ijtc-1597	179	32	certificate	certificate	NOUN
ijtc-1597	179	33	,	,	PUNCT
ijtc-1597	179	34	and	and	CCONJ
ijtc-1597	179	35	a	a	DET
ijtc-1597	179	36	level	level	NOUN
ijtc-1597	179	37	c	c	NOUN
ijtc-1597	179	38	license	license	NOUN
ijtc-1597	179	39	is	be	AUX
ijtc-1597	179	40	issued	issue	VERB
ijtc-1597	179	41	to	to	ADP
ijtc-1597	179	42	those	those	PRON
ijtc-1597	179	43	with	with	ADP
ijtc-1597	179	44	a	a	DET
ijtc-1597	179	45	level	level	NOUN
ijtc-1597	179	46	c	c	NOUN
ijtc-1597	179	47	tax	tax	NOUN
ijtc-1597	179	48	consultant	consultant	NOUN
ijtc-1597	179	49	certificate	certificate	NOUN
ijtc-1597	179	50	.	.	PUNCT
ijtc-1597	180	1	these	these	DET
ijtc-1597	180	2	three	three	NUM
ijtc-1597	180	3	levels	level	NOUN
ijtc-1597	180	4	of	of	ADP
ijtc-1597	180	5	licenses	license	NOUN
ijtc-1597	180	6	are	be	AUX
ijtc-1597	180	7	valid	valid	ADJ
ijtc-1597	180	8	throughout	throughout	ADP
ijtc-1597	180	9	the	the	DET
ijtc-1597	180	10	republic	republic	NOUN
ijtc-1597	180	11	of	of	ADP
ijtc-1597	180	12	indonesia	indonesia	PROPN
ijtc-1597	180	13	and	and	CCONJ
ijtc-1597	180	14	are	be	AUX
ijtc-1597	180	15	personal	personal	ADJ
ijtc-1597	180	16	,	,	PUNCT
ijtc-1597	180	17	non	non	ADJ
ijtc-1597	180	18	-	-	ADJ
ijtc-1597	180	19	transferable	transferable	ADJ
ijtc-1597	180	20	,	,	PUNCT
ijtc-1597	180	21	non	non	ADJ
ijtc-1597	180	22	-	-	ADJ
ijtc-1597	180	23	inheritable	inheritable	ADJ
ijtc-1597	180	24	,	,	PUNCT
ijtc-1597	180	25	and	and	CCONJ
ijtc-1597	180	26	non	non	ADJ
ijtc-1597	180	27	-	-	ADJ
ijtc-1597	180	28	franchisable	franchisable	ADJ
ijtc-1597	180	29	.	.	PUNCT
ijtc-1597	181	1	figure	figure	NOUN
ijtc-1597	181	2	4	4	NUM
ijtc-1597	181	3	.	.	PUNCT
ijtc-1597	182	1	the	the	DET
ijtc-1597	182	2	number	number	NOUN
ijtc-1597	182	3	of	of	ADP
ijtc-1597	182	4	tax	tax	NOUN
ijtc-1597	182	5	consultant	consultant	NOUN
ijtc-1597	182	6	licenses	license	NOUN
ijtc-1597	182	7	based	base	VERB
ijtc-1597	182	8	on	on	ADP
ijtc-1597	182	9	license	license	NOUN
ijtc-1597	182	10	levels	level	NOUN
ijtc-1597	182	11	2019	2019	NUM
ijtc-1597	182	12	2020	2020	NUM
ijtc-1597	182	13	2021	2021	NUM
ijtc-1597	182	14	2022	2022	NUM
ijtc-1597	182	15	2023	2023	NUM
ijtc-1597	182	16	tax	tax	NOUN
ijtc-1597	182	17	counsultant	counsultant	ADJ
ijtc-1597	182	18	3851	3851	NUM
ijtc-1597	182	19	4723	4723	NUM
ijtc-1597	182	20	5442	5442	NUM
ijtc-1597	182	21	6489	6489	NUM
ijtc-1597	182	22	7094	7094	NUM
ijtc-1597	182	23	tax	tax	NOUN
ijtc-1597	182	24	payer	payer	NOUN
ijtc-1597	182	25	registered	register	VERB
ijtc-1597	182	26	45927,569	45927,569	NUM
ijtc-1597	182	27	49845,432	49845,432	NUM
ijtc-1597	182	28	66351,573	66351,573	NUM
ijtc-1597	182	29	70291,585	70291,585	NUM
ijtc-1597	182	30	73961,818	73961,818	NUM
ijtc-1597	182	31	0	0	NUM
ijtc-1597	182	32	10000	10000	NUM
ijtc-1597	182	33	20000	20000	NUM
ijtc-1597	182	34	30000	30000	NUM
ijtc-1597	182	35	40000	40000	NUM
ijtc-1597	182	36	50000	50000	NUM
ijtc-1597	182	37	60000	60000	NUM
ijtc-1597	182	38	70000	70000	NUM
ijtc-1597	182	39	80000	80000	NUM
ijtc-1597	182	40	90000	90000	NUM
ijtc-1597	182	41	tax	tax	NOUN
ijtc-1597	182	42	consultant	consultant	NOUN
ijtc-1597	182	43	vs	vs	ADP
ijtc-1597	182	44	registered	register	VERB
ijtc-1597	182	45	taxpayer	taxpayer	NOUN
ijtc-1597	182	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	182	47	tax	tax	NOUN
ijtc-1597	182	48	dispute	dispute	NOUN
ijtc-1597	182	49	resolution	resolution	NOUN
ijtc-1597	182	50	mechanisms	mechanism	NOUN
ijtc-1597	182	51	:	:	PUNCT
ijtc-1597	182	52	legal	legal	ADJ
ijtc-1597	182	53	contributions	contribution	NOUN
ijtc-1597	182	54	of	of	ADP
ijtc-1597	182	55	tax	tax	NOUN
ijtc-1597	182	56	consultants	consultant	NOUN
ijtc-1597	182	57	and	and	CCONJ
ijtc-1597	182	58	tax	tax	NOUN
ijtc-1597	182	59	attorneys	attorney	NOUN
ijtc-1597	182	60	in	in	ADP
ijtc-1597	182	61	indonesia	indonesia	PROPN
ijtc-1597	182	62	silalahi	silalahi	PROPN
ijtc-1597	182	63	,	,	PUNCT
ijtc-1597	182	64	maulana	maulana	PROPN
ijtc-1597	182	65	,	,	PUNCT
ijtc-1597	182	66	ana	ana	PROPN
ijtc-1597	182	67	,	,	PUNCT
ijtc-1597	182	68	and	and	CCONJ
ijtc-1597	182	69	kurnia	kurnia	NOUN
ijtc-1597	182	70	36	36	NUM
ijtc-1597	182	71	|	|	ADV
ijtc-1597	182	72	ilomata	ilomata	PROPN
ijtc-1597	182	73	international	international	ADJ
ijtc-1597	182	74	journal	journal	NOUN
ijtc-1597	182	75	of	of	ADP
ijtc-1597	182	76	tax	tax	PROPN
ijtc-1597	182	77	&	&	CCONJ
ijtc-1597	182	78	accounting	accounting	PROPN
ijtc-1597	182	79	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	182	80	source	source	NOUN
ijtc-1597	182	81	:	:	PUNCT
ijtc-1597	182	82	tax	tax	NOUN
ijtc-1597	182	83	court	court	NOUN
ijtc-1597	182	84	secretariat	secretariat	NOUN
ijtc-1597	182	85	,	,	PUNCT
ijtc-1597	182	86	ministry	ministry	PROPN
ijtc-1597	182	87	of	of	ADP
ijtc-1597	182	88	finance	finance	PROPN
ijtc-1597	182	89	,	,	PUNCT
ijtc-1597	182	90	2024	2024	NUM
ijtc-1597	182	91	according	accord	VERB
ijtc-1597	182	92	to	to	ADP
ijtc-1597	182	93	data	datum	NOUN
ijtc-1597	182	94	from	from	ADP
ijtc-1597	182	95	the	the	DET
ijtc-1597	182	96	financial	financial	ADJ
ijtc-1597	182	97	profession	profession	NOUN
ijtc-1597	182	98	development	development	NOUN
ijtc-1597	182	99	center	center	NOUN
ijtc-1597	182	100	(	(	PUNCT
ijtc-1597	182	101	pppk	pppk	NOUN
ijtc-1597	182	102	)	)	PUNCT
ijtc-1597	182	103	in	in	ADP
ijtc-1597	182	104	2023	2023	NUM
ijtc-1597	182	105	,	,	PUNCT
ijtc-1597	182	106	published	publish	VERB
ijtc-1597	182	107	in	in	ADP
ijtc-1597	182	108	2024	2024	NUM
ijtc-1597	182	109	,	,	PUNCT
ijtc-1597	182	110	the	the	DET
ijtc-1597	182	111	number	number	NOUN
ijtc-1597	182	112	of	of	ADP
ijtc-1597	182	113	tax	tax	NOUN
ijtc-1597	182	114	consultants	consultant	NOUN
ijtc-1597	182	115	holding	hold	VERB
ijtc-1597	182	116	an	an	DET
ijtc-1597	182	117	a	a	DET
ijtc-1597	182	118	-	-	PUNCT
ijtc-1597	182	119	level	level	NOUN
ijtc-1597	182	120	license	license	NOUN
ijtc-1597	182	121	was	be	AUX
ijtc-1597	182	122	2,663	2,663	NUM
ijtc-1597	182	123	,	,	PUNCT
ijtc-1597	182	124	b	b	X
ijtc-1597	182	125	-	-	PUNCT
ijtc-1597	182	126	level	level	NOUN
ijtc-1597	182	127	license	license	NOUN
ijtc-1597	182	128	holders	holder	NOUN
ijtc-1597	182	129	numbered	number	VERB
ijtc-1597	182	130	2,752	2,752	NUM
ijtc-1597	182	131	,	,	PUNCT
ijtc-1597	182	132	and	and	CCONJ
ijtc-1597	182	133	c	c	NOUN
ijtc-1597	182	134	-	-	PUNCT
ijtc-1597	182	135	level	level	NOUN
ijtc-1597	182	136	license	license	NOUN
ijtc-1597	182	137	holders	holder	NOUN
ijtc-1597	182	138	amounted	amount	VERB
ijtc-1597	182	139	to	to	ADP
ijtc-1597	182	140	1,679	1,679	NUM
ijtc-1597	182	141	.	.	PUNCT
ijtc-1597	183	1	this	this	DET
ijtc-1597	183	2	data	datum	NOUN
ijtc-1597	183	3	reflects	reflect	VERB
ijtc-1597	183	4	the	the	DET
ijtc-1597	183	5	distribution	distribution	NOUN
ijtc-1597	183	6	of	of	ADP
ijtc-1597	183	7	tax	tax	NOUN
ijtc-1597	183	8	professionals	professional	NOUN
ijtc-1597	183	9	with	with	ADP
ijtc-1597	183	10	varying	vary	VERB
ijtc-1597	183	11	qualifications	qualification	NOUN
ijtc-1597	183	12	in	in	ADP
ijtc-1597	183	13	indonesia	indonesia	PROPN
ijtc-1597	183	14	,	,	PUNCT
ijtc-1597	183	15	who	who	PRON
ijtc-1597	183	16	play	play	VERB
ijtc-1597	183	17	a	a	DET
ijtc-1597	183	18	strategic	strategic	ADJ
ijtc-1597	183	19	role	role	NOUN
ijtc-1597	183	20	in	in	ADP
ijtc-1597	183	21	supporting	support	VERB
ijtc-1597	183	22	tax	tax	NOUN
ijtc-1597	183	23	compliance	compliance	NOUN
ijtc-1597	183	24	and	and	CCONJ
ijtc-1597	183	25	assisting	assist	VERB
ijtc-1597	183	26	taxpayers	taxpayer	NOUN
ijtc-1597	183	27	in	in	ADP
ijtc-1597	183	28	fulfilling	fulfil	VERB
ijtc-1597	183	29	their	their	PRON
ijtc-1597	183	30	obligations	obligation	NOUN
ijtc-1597	183	31	under	under	ADP
ijtc-1597	183	32	applicable	applicable	ADJ
ijtc-1597	183	33	regulations	regulation	NOUN
ijtc-1597	183	34	.	.	PUNCT
ijtc-1597	184	1	the	the	DET
ijtc-1597	184	2	presence	presence	NOUN
ijtc-1597	184	3	of	of	ADP
ijtc-1597	184	4	tax	tax	NOUN
ijtc-1597	184	5	consultants	consultant	NOUN
ijtc-1597	184	6	with	with	ADP
ijtc-1597	184	7	practice	practice	NOUN
ijtc-1597	184	8	licenses	license	NOUN
ijtc-1597	184	9	distributed	distribute	VERB
ijtc-1597	184	10	throughout	throughout	ADP
ijtc-1597	184	11	indonesia	indonesia	PROPN
ijtc-1597	184	12	demonstrates	demonstrate	VERB
ijtc-1597	184	13	the	the	DET
ijtc-1597	184	14	government	government	NOUN
ijtc-1597	184	15	's	's	PART
ijtc-1597	184	16	commitment	commitment	NOUN
ijtc-1597	184	17	to	to	ADP
ijtc-1597	184	18	providing	provide	VERB
ijtc-1597	184	19	professional	professional	ADJ
ijtc-1597	184	20	and	and	CCONJ
ijtc-1597	184	21	equitable	equitable	ADJ
ijtc-1597	184	22	tax	tax	NOUN
ijtc-1597	184	23	services	service	NOUN
ijtc-1597	184	24	to	to	ADP
ijtc-1597	184	25	the	the	DET
ijtc-1597	184	26	public	public	NOUN
ijtc-1597	184	27	(	(	PUNCT
ijtc-1597	184	28	cahyadini	cahyadini	VERB
ijtc-1597	184	29	a	a	X
ijtc-1597	184	30	et	et	NOUN
ijtc-1597	184	31	al	al	PROPN
ijtc-1597	184	32	.	.	PROPN
ijtc-1597	184	33	,	,	PUNCT
ijtc-1597	184	34	2023	2023	NUM
ijtc-1597	184	35	)	)	PUNCT
ijtc-1597	184	36	.	.	PUNCT
ijtc-1597	185	1	over	over	ADP
ijtc-1597	185	2	time	time	NOUN
ijtc-1597	185	3	,	,	PUNCT
ijtc-1597	185	4	various	various	ADJ
ijtc-1597	185	5	parties	party	NOUN
ijtc-1597	185	6	have	have	AUX
ijtc-1597	185	7	been	be	AUX
ijtc-1597	185	8	able	able	ADJ
ijtc-1597	185	9	to	to	PART
ijtc-1597	185	10	act	act	VERB
ijtc-1597	185	11	as	as	ADP
ijtc-1597	185	12	tax	tax	NOUN
ijtc-1597	185	13	power	power	NOUN
ijtc-1597	185	14	of	of	ADP
ijtc-1597	185	15	attorney	attorney	NOUN
ijtc-1597	185	16	for	for	ADP
ijtc-1597	185	17	taxpayers	taxpayer	NOUN
ijtc-1597	185	18	.	.	PUNCT
ijtc-1597	186	1	in	in	ADP
ijtc-1597	186	2	addition	addition	NOUN
ijtc-1597	186	3	to	to	ADP
ijtc-1597	186	4	tax	tax	NOUN
ijtc-1597	186	5	consultants	consultant	NOUN
ijtc-1597	186	6	,	,	PUNCT
ijtc-1597	186	7	other	other	ADJ
ijtc-1597	186	8	parties	party	NOUN
ijtc-1597	186	9	such	such	ADJ
ijtc-1597	186	10	as	as	ADP
ijtc-1597	186	11	taxpayer	taxpayer	NOUN
ijtc-1597	186	12	employees	employee	NOUN
ijtc-1597	186	13	,	,	PUNCT
ijtc-1597	186	14	third	third	ADJ
ijtc-1597	186	15	parties	party	NOUN
ijtc-1597	186	16	,	,	PUNCT
ijtc-1597	186	17	and	and	CCONJ
ijtc-1597	186	18	even	even	ADV
ijtc-1597	186	19	spouses	spouse	NOUN
ijtc-1597	186	20	or	or	CCONJ
ijtc-1597	186	21	close	close	ADJ
ijtc-1597	186	22	relatives	relative	NOUN
ijtc-1597	186	23	can	can	AUX
ijtc-1597	186	24	also	also	ADV
ijtc-1597	186	25	serve	serve	VERB
ijtc-1597	186	26	as	as	ADP
ijtc-1597	186	27	representatives	representative	NOUN
ijtc-1597	186	28	.	.	PUNCT
ijtc-1597	187	1	however	however	ADV
ijtc-1597	187	2	,	,	PUNCT
ijtc-1597	187	3	it	it	PRON
ijtc-1597	187	4	is	be	AUX
ijtc-1597	187	5	important	important	ADJ
ijtc-1597	187	6	to	to	PART
ijtc-1597	187	7	note	note	VERB
ijtc-1597	187	8	that	that	SCONJ
ijtc-1597	187	9	not	not	PART
ijtc-1597	187	10	all	all	DET
ijtc-1597	187	11	tax	tax	NOUN
ijtc-1597	187	12	services	service	NOUN
ijtc-1597	187	13	require	require	VERB
ijtc-1597	187	14	a	a	DET
ijtc-1597	187	15	special	special	ADJ
ijtc-1597	187	16	power	power	NOUN
ijtc-1597	187	17	of	of	ADP
ijtc-1597	187	18	attorney	attorney	NOUN
ijtc-1597	187	19	.	.	PUNCT
ijtc-1597	188	1	although	although	SCONJ
ijtc-1597	188	2	"	"	PUNCT
ijtc-1597	188	3	power	power	NOUN
ijtc-1597	188	4	of	of	ADP
ijtc-1597	188	5	attorney	attorney	NOUN
ijtc-1597	188	6	"	"	PUNCT
ijtc-1597	188	7	and	and	CCONJ
ijtc-1597	188	8	"	"	PUNCT
ijtc-1597	188	9	tax	tax	NOUN
ijtc-1597	188	10	consultant	consultant	NOUN
ijtc-1597	188	11	"	"	PUNCT
ijtc-1597	188	12	are	be	AUX
ijtc-1597	188	13	often	often	ADV
ijtc-1597	188	14	used	use	VERB
ijtc-1597	188	15	interchangeably	interchangeably	ADV
ijtc-1597	188	16	,	,	PUNCT
ijtc-1597	188	17	it	it	PRON
ijtc-1597	188	18	is	be	AUX
ijtc-1597	188	19	important	important	ADJ
ijtc-1597	188	20	to	to	PART
ijtc-1597	188	21	understand	understand	VERB
ijtc-1597	188	22	the	the	DET
ijtc-1597	188	23	distinction	distinction	NOUN
ijtc-1597	188	24	between	between	ADP
ijtc-1597	188	25	them	they	PRON
ijtc-1597	188	26	.	.	PUNCT
ijtc-1597	189	1	in	in	ADP
ijtc-1597	189	2	this	this	DET
ijtc-1597	189	3	context	context	NOUN
ijtc-1597	189	4	,	,	PUNCT
ijtc-1597	189	5	the	the	DET
ijtc-1597	189	6	two	two	NUM
ijtc-1597	189	7	terms	term	NOUN
ijtc-1597	189	8	are	be	AUX
ijtc-1597	189	9	differentiated	differentiate	VERB
ijtc-1597	189	10	to	to	PART
ijtc-1597	189	11	better	well	ADV
ijtc-1597	189	12	understand	understand	VERB
ijtc-1597	189	13	each	each	DET
ijtc-1597	189	14	party	party	NOUN
ijtc-1597	189	15	's	's	PART
ijtc-1597	189	16	role	role	NOUN
ijtc-1597	189	17	in	in	ADP
ijtc-1597	189	18	the	the	DET
ijtc-1597	189	19	tax	tax	NOUN
ijtc-1597	189	20	relationship	relationship	NOUN
ijtc-1597	189	21	.	.	PUNCT
ijtc-1597	190	1	in	in	ADP
ijtc-1597	190	2	addition	addition	NOUN
ijtc-1597	190	3	to	to	ADP
ijtc-1597	190	4	acting	act	VERB
ijtc-1597	190	5	as	as	ADP
ijtc-1597	190	6	a	a	DET
ijtc-1597	190	7	representative	representative	NOUN
ijtc-1597	190	8	,	,	PUNCT
ijtc-1597	190	9	tax	tax	NOUN
ijtc-1597	190	10	consultants	consultant	NOUN
ijtc-1597	190	11	can	can	AUX
ijtc-1597	190	12	provide	provide	VERB
ijtc-1597	190	13	other	other	ADJ
ijtc-1597	190	14	tax	tax	NOUN
ijtc-1597	190	15	-	-	PUNCT
ijtc-1597	190	16	related	relate	VERB
ijtc-1597	190	17	services	service	NOUN
ijtc-1597	190	18	that	that	PRON
ijtc-1597	190	19	do	do	AUX
ijtc-1597	190	20	not	not	PART
ijtc-1597	190	21	require	require	VERB
ijtc-1597	190	22	a	a	DET
ijtc-1597	190	23	special	special	ADJ
ijtc-1597	190	24	power	power	NOUN
ijtc-1597	190	25	of	of	ADP
ijtc-1597	190	26	attorney	attorney	NOUN
ijtc-1597	190	27	.	.	PUNCT
ijtc-1597	191	1	examples	example	NOUN
ijtc-1597	191	2	include	include	VERB
ijtc-1597	191	3	offering	offer	VERB
ijtc-1597	191	4	tax	tax	NOUN
ijtc-1597	191	5	advice	advice	NOUN
ijtc-1597	191	6	,	,	PUNCT
ijtc-1597	191	7	assisting	assist	VERB
ijtc-1597	191	8	in	in	ADP
ijtc-1597	191	9	preparing	prepare	VERB
ijtc-1597	191	10	tax	tax	NOUN
ijtc-1597	191	11	reports	report	NOUN
ijtc-1597	191	12	or	or	CCONJ
ijtc-1597	191	13	representing	represent	VERB
ijtc-1597	191	14	taxpayers	taxpayer	NOUN
ijtc-1597	191	15	during	during	ADP
ijtc-1597	191	16	tax	tax	NOUN
ijtc-1597	191	17	audits	audits	NOUN
ijtc-1597	191	18	.	.	PUNCT
ijtc-1597	192	1	in	in	ADP
ijtc-1597	192	2	indonesian	indonesian	ADJ
ijtc-1597	192	3	taxation	taxation	NOUN
ijtc-1597	192	4	,	,	PUNCT
ijtc-1597	192	5	the	the	DET
ijtc-1597	192	6	terms	term	NOUN
ijtc-1597	192	7	"	"	PUNCT
ijtc-1597	192	8	power	power	NOUN
ijtc-1597	192	9	of	of	ADP
ijtc-1597	192	10	attorney	attorney	NOUN
ijtc-1597	192	11	"	"	PUNCT
ijtc-1597	192	12	and	and	CCONJ
ijtc-1597	192	13	"	"	PUNCT
ijtc-1597	192	14	tax	tax	NOUN
ijtc-1597	192	15	consultant	consultant	NOUN
ijtc-1597	192	16	"	"	PUNCT
ijtc-1597	192	17	have	have	VERB
ijtc-1597	192	18	specific	specific	ADJ
ijtc-1597	192	19	and	and	CCONJ
ijtc-1597	192	20	interrelated	interrelated	ADJ
ijtc-1597	192	21	meanings	meaning	NOUN
ijtc-1597	192	22	.	.	PUNCT
ijtc-1597	193	1	a	a	DET
ijtc-1597	193	2	power	power	NOUN
ijtc-1597	193	3	of	of	ADP
ijtc-1597	193	4	attorney	attorney	NOUN
ijtc-1597	193	5	is	be	AUX
ijtc-1597	193	6	a	a	DET
ijtc-1597	193	7	party	party	NOUN
ijtc-1597	193	8	authorized	authorize	VERB
ijtc-1597	193	9	by	by	ADP
ijtc-1597	193	10	the	the	DET
ijtc-1597	193	11	taxpayer	taxpayer	NOUN
ijtc-1597	193	12	to	to	PART
ijtc-1597	193	13	act	act	VERB
ijtc-1597	193	14	on	on	ADP
ijtc-1597	193	15	their	their	PRON
ijtc-1597	193	16	behalf	behalf	NOUN
ijtc-1597	193	17	in	in	ADP
ijtc-1597	193	18	tax	tax	NOUN
ijtc-1597	193	19	matters	matter	NOUN
ijtc-1597	193	20	,	,	PUNCT
ijtc-1597	193	21	whereas	whereas	SCONJ
ijtc-1597	193	22	a	a	DET
ijtc-1597	193	23	tax	tax	NOUN
ijtc-1597	193	24	consultant	consultant	NOUN
ijtc-1597	193	25	provides	provide	VERB
ijtc-1597	193	26	general	general	ADJ
ijtc-1597	193	27	tax	tax	NOUN
ijtc-1597	193	28	services	service	NOUN
ijtc-1597	193	29	.	.	PUNCT
ijtc-1597	194	1	understanding	understand	VERB
ijtc-1597	194	2	these	these	DET
ijtc-1597	194	3	terms	term	NOUN
ijtc-1597	194	4	'	'	PART
ijtc-1597	194	5	differences	difference	NOUN
ijtc-1597	194	6	is	be	AUX
ijtc-1597	194	7	essential	essential	ADJ
ijtc-1597	194	8	for	for	ADP
ijtc-1597	194	9	comprehending	comprehend	VERB
ijtc-1597	194	10	the	the	DET
ijtc-1597	194	11	relationship	relationship	NOUN
ijtc-1597	194	12	dynamics	dynamic	NOUN
ijtc-1597	194	13	between	between	ADP
ijtc-1597	194	14	taxpayers	taxpayer	NOUN
ijtc-1597	194	15	,	,	PUNCT
ijtc-1597	194	16	representatives	representative	NOUN
ijtc-1597	194	17	,	,	PUNCT
ijtc-1597	194	18	and	and	CCONJ
ijtc-1597	194	19	tax	tax	NOUN
ijtc-1597	194	20	consultants	consultant	NOUN
ijtc-1597	194	21	.	.	PUNCT
ijtc-1597	195	1	2	2	X
ijtc-1597	195	2	.	.	X
ijtc-1597	195	3	tax	tax	NOUN
ijtc-1597	195	4	obligations	obligation	NOUN
ijtc-1597	195	5	every	every	DET
ijtc-1597	195	6	taxpayer	taxpayer	NOUN
ijtc-1597	195	7	must	must	AUX
ijtc-1597	195	8	comply	comply	VERB
ijtc-1597	195	9	with	with	ADP
ijtc-1597	195	10	the	the	DET
ijtc-1597	195	11	applicable	applicable	ADJ
ijtc-1597	195	12	tax	tax	NOUN
ijtc-1597	195	13	regulations	regulation	NOUN
ijtc-1597	195	14	,	,	PUNCT
ijtc-1597	195	15	including	include	VERB
ijtc-1597	195	16	the	the	DET
ijtc-1597	195	17	obligation	obligation	NOUN
ijtc-1597	195	18	to	to	PART
ijtc-1597	195	19	report	report	VERB
ijtc-1597	195	20	and	and	CCONJ
ijtc-1597	195	21	pay	pay	VERB
ijtc-1597	195	22	the	the	DET
ijtc-1597	195	23	taxes	taxis	NOUN
ijtc-1597	195	24	owed	owe	VERB
ijtc-1597	195	25	.	.	PUNCT
ijtc-1597	196	1	these	these	DET
ijtc-1597	196	2	obligations	obligation	NOUN
ijtc-1597	196	3	are	be	AUX
ijtc-1597	196	4	outlined	outline	VERB
ijtc-1597	196	5	in	in	ADP
ijtc-1597	196	6	various	various	ADJ
ijtc-1597	196	7	articles	article	NOUN
ijtc-1597	196	8	of	of	ADP
ijtc-1597	196	9	the	the	DET
ijtc-1597	196	10	general	general	ADJ
ijtc-1597	196	11	taxation	taxation	NOUN
ijtc-1597	196	12	a	a	PRON
ijtc-1597	196	13	;	;	PUNCT
ijtc-1597	196	14	2663	2663	NUM
ijtc-1597	196	15	b	b	NOUN
ijtc-1597	196	16	;	;	PUNCT
ijtc-1597	196	17	2752	2752	NUM
ijtc-1597	196	18	c	c	NOUN
ijtc-1597	196	19	;	;	PUNCT
ijtc-1597	196	20	1679	1679	NUM
ijtc-1597	196	21	the	the	DET
ijtc-1597	196	22	number	number	NOUN
ijtc-1597	196	23	of	of	ADP
ijtc-1597	196	24	tax	tax	NOUN
ijtc-1597	196	25	consultant	consultant	NOUN
ijtc-1597	196	26	licenses	license	NOUN
ijtc-1597	196	27	based	base	VERB
ijtc-1597	196	28	on	on	ADP
ijtc-1597	196	29	license	license	NOUN
ijtc-1597	196	30	levels	level	NOUN
ijtc-1597	196	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	196	32	tax	tax	NOUN
ijtc-1597	196	33	dispute	dispute	NOUN
ijtc-1597	196	34	resolution	resolution	NOUN
ijtc-1597	196	35	mechanisms	mechanism	NOUN
ijtc-1597	196	36	:	:	PUNCT
ijtc-1597	196	37	legal	legal	ADJ
ijtc-1597	196	38	contributions	contribution	NOUN
ijtc-1597	196	39	of	of	ADP
ijtc-1597	196	40	tax	tax	NOUN
ijtc-1597	196	41	consultants	consultant	NOUN
ijtc-1597	196	42	and	and	CCONJ
ijtc-1597	196	43	tax	tax	NOUN
ijtc-1597	196	44	attorneys	attorney	NOUN
ijtc-1597	196	45	in	in	ADP
ijtc-1597	196	46	indonesia	indonesia	PROPN
ijtc-1597	196	47	silalahi	silalahi	PROPN
ijtc-1597	196	48	,	,	PUNCT
ijtc-1597	196	49	maulana	maulana	PROPN
ijtc-1597	196	50	,	,	PUNCT
ijtc-1597	196	51	ana	ana	PROPN
ijtc-1597	196	52	,	,	PUNCT
ijtc-1597	196	53	and	and	CCONJ
ijtc-1597	196	54	kurnia	kurnia	NOUN
ijtc-1597	196	55	37	37	NUM
ijtc-1597	196	56	|	|	ADV
ijtc-1597	196	57	ilomata	ilomata	PROPN
ijtc-1597	196	58	international	international	ADJ
ijtc-1597	196	59	journal	journal	NOUN
ijtc-1597	196	60	of	of	ADP
ijtc-1597	196	61	tax	tax	PROPN
ijtc-1597	196	62	&	&	CCONJ
ijtc-1597	196	63	accounting	account	VERB
ijtc-1597	196	64	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	196	65	provisions	provision	NOUN
ijtc-1597	196	66	and	and	CCONJ
ijtc-1597	196	67	procedures	procedure	NOUN
ijtc-1597	196	68	law	law	NOUN
ijtc-1597	196	69	(	(	PUNCT
ijtc-1597	196	70	uu	uu	X
ijtc-1597	196	71	kup	kup	PROPN
ijtc-1597	196	72	)	)	PUNCT
ijtc-1597	196	73	,	,	PUNCT
ijtc-1597	196	74	which	which	PRON
ijtc-1597	196	75	regulate	regulate	VERB
ijtc-1597	196	76	the	the	DET
ijtc-1597	196	77	submission	submission	NOUN
ijtc-1597	196	78	of	of	ADP
ijtc-1597	196	79	the	the	DET
ijtc-1597	196	80	annual	annual	ADJ
ijtc-1597	196	81	tax	tax	NOUN
ijtc-1597	196	82	return	return	NOUN
ijtc-1597	196	83	(	(	PUNCT
ijtc-1597	196	84	spt	spt	PROPN
ijtc-1597	196	85	)	)	PUNCT
ijtc-1597	196	86	,	,	PUNCT
ijtc-1597	196	87	tax	tax	NOUN
ijtc-1597	196	88	payments	payment	NOUN
ijtc-1597	196	89	,	,	PUNCT
ijtc-1597	196	90	and	and	CCONJ
ijtc-1597	196	91	other	other	ADJ
ijtc-1597	196	92	obligations	obligation	NOUN
ijtc-1597	196	93	such	such	ADJ
ijtc-1597	196	94	as	as	ADP
ijtc-1597	196	95	tax	tax	NOUN
ijtc-1597	196	96	withholding	withholding	NOUN
ijtc-1597	196	97	and	and	CCONJ
ijtc-1597	196	98	collection	collection	NOUN
ijtc-1597	196	99	by	by	ADP
ijtc-1597	196	100	third	third	ADJ
ijtc-1597	196	101	parties	party	NOUN
ijtc-1597	196	102	.	.	PUNCT
ijtc-1597	197	1	in	in	ADP
ijtc-1597	197	2	fulfilling	fulfil	VERB
ijtc-1597	197	3	tax	tax	NOUN
ijtc-1597	197	4	obligations	obligation	NOUN
ijtc-1597	197	5	,	,	PUNCT
ijtc-1597	197	6	taxpayers	taxpayer	NOUN
ijtc-1597	197	7	must	must	AUX
ijtc-1597	197	8	ensure	ensure	VERB
ijtc-1597	197	9	that	that	SCONJ
ijtc-1597	197	10	the	the	DET
ijtc-1597	197	11	tax	tax	NOUN
ijtc-1597	197	12	reports	report	NOUN
ijtc-1597	197	13	submitted	submit	VERB
ijtc-1597	197	14	are	be	AUX
ijtc-1597	197	15	accurate	accurate	ADJ
ijtc-1597	197	16	and	and	CCONJ
ijtc-1597	197	17	reflect	reflect	VERB
ijtc-1597	197	18	the	the	DET
ijtc-1597	197	19	company	company	NOUN
ijtc-1597	197	20	's	's	PART
ijtc-1597	197	21	or	or	CCONJ
ijtc-1597	197	22	individual	individual	NOUN
ijtc-1597	197	23	's	's	PART
ijtc-1597	197	24	financial	financial	ADJ
ijtc-1597	197	25	condition	condition	NOUN
ijtc-1597	197	26	.	.	PUNCT
ijtc-1597	198	1	failure	failure	NOUN
ijtc-1597	198	2	to	to	PART
ijtc-1597	198	3	meet	meet	VERB
ijtc-1597	198	4	these	these	DET
ijtc-1597	198	5	tax	tax	NOUN
ijtc-1597	198	6	obligations	obligation	NOUN
ijtc-1597	198	7	can	can	AUX
ijtc-1597	198	8	lead	lead	VERB
ijtc-1597	198	9	to	to	ADP
ijtc-1597	198	10	audits	audits	NOUN
ijtc-1597	198	11	by	by	ADP
ijtc-1597	198	12	the	the	DET
ijtc-1597	198	13	directorate	directorate	ADJ
ijtc-1597	198	14	general	general	NOUN
ijtc-1597	198	15	of	of	ADP
ijtc-1597	198	16	taxes	taxis	NOUN
ijtc-1597	198	17	(	(	PUNCT
ijtc-1597	198	18	djp	djp	PROPN
ijtc-1597	198	19	)	)	PUNCT
ijtc-1597	198	20	,	,	PUNCT
ijtc-1597	198	21	which	which	PRON
ijtc-1597	198	22	may	may	AUX
ijtc-1597	198	23	result	result	VERB
ijtc-1597	198	24	in	in	ADP
ijtc-1597	198	25	fines	fine	NOUN
ijtc-1597	198	26	or	or	CCONJ
ijtc-1597	198	27	administrative	administrative	ADJ
ijtc-1597	198	28	sanctions	sanction	NOUN
ijtc-1597	198	29	.	.	PUNCT
ijtc-1597	199	1	therefore	therefore	ADV
ijtc-1597	199	2	,	,	PUNCT
ijtc-1597	199	3	properly	properly	ADV
ijtc-1597	199	4	understanding	understand	VERB
ijtc-1597	199	5	tax	tax	NOUN
ijtc-1597	199	6	obligations	obligation	NOUN
ijtc-1597	199	7	is	be	AUX
ijtc-1597	199	8	crucial	crucial	ADJ
ijtc-1597	199	9	for	for	ADP
ijtc-1597	199	10	ensuring	ensure	VERB
ijtc-1597	199	11	optimal	optimal	ADJ
ijtc-1597	199	12	tax	tax	NOUN
ijtc-1597	199	13	compliance	compliance	NOUN
ijtc-1597	199	14	.	.	PUNCT
ijtc-1597	200	1	table	table	NOUN
ijtc-1597	200	2	2	2	NUM
ijtc-1597	200	3	.	.	PUNCT
ijtc-1597	200	4	compliance	compliance	NOUN
ijtc-1597	200	5	ratio	ratio	NOUN
ijtc-1597	200	6	of	of	ADP
ijtc-1597	200	7	annual	annual	ADJ
ijtc-1597	200	8	income	income	NOUN
ijtc-1597	200	9	tax	tax	NOUN
ijtc-1597	200	10	return	return	NOUN
ijtc-1597	200	11	submission	submission	NOUN
ijtc-1597	200	12	,	,	PUNCT
ijtc-1597	200	13	2019	2019	NUM
ijtc-1597	200	14	-	-	SYM
ijtc-1597	200	15	2023	2023	NUM
ijtc-1597	200	16	description	description	NOUN
ijtc-1597	200	17	2023	2023	NUM
ijtc-1597	200	18	2022	2022	NUM
ijtc-1597	200	19	2021	2021	NUM
ijtc-1597	200	20	2020	2020	NUM
ijtc-1597	200	21	2019	2019	NUM
ijtc-1597	200	22	registered	register	VERB
ijtc-1597	200	23	taxpayers	taxpayer	NOUN
ijtc-1597	200	24	obliged	oblige	VERB
ijtc-1597	200	25	to	to	PART
ijtc-1597	200	26	submit	submit	VERB
ijtc-1597	200	27	tax	tax	NOUN
ijtc-1597	200	28	return	return	NOUN
ijtc-1597	200	29	(	(	PUNCT
ijtc-1597	200	30	spt	spt	NOUN
ijtc-1597	200	31	)	)	PUNCT
ijtc-1597	200	32	19,182,071	19,182,071	NUM
ijtc-1597	200	33	19,075,197	19,075,197	NUM
ijtc-1597	200	34	19,002,585	19,002,585	NUM
ijtc-1597	200	35	19,006,794	19,006,794	NUM
ijtc-1597	200	36	18,334,683	18,334,683	NUM
ijtc-1597	200	37	a.	a.	NOUN
ijtc-1597	200	38	corporations	corporation	NOUN
ijtc-1597	200	39	1,665,826	1,665,826	NUM
ijtc-1597	200	40	1,567,298	1,567,298	NUM
ijtc-1597	200	41	1,652,251	1,652,251	NUM
ijtc-1597	200	42	1,482,500	1,482,500	NUM
ijtc-1597	200	43	1,472,217	1,472,217	NUM
ijtc-1597	200	44	b.	b.	NOUN
ijtc-1597	200	45	individual	individual	ADJ
ijtc-1597	200	46	employees	employee	NOUN
ijtc-1597	200	47	13,925,788	13,925,788	NUM
ijtc-1597	200	48	13,842,704	13,842,704	NUM
ijtc-1597	200	49	13,279,644	13,279,644	NUM
ijtc-1597	200	50	14,172,999	14,172,999	NUM
ijtc-1597	200	51	13,819,918	13,819,918	NUM
ijtc-1597	200	52	c.	c.	NOUN
ijtc-1597	200	53	individual	individual	ADJ
ijtc-1597	200	54	nonemployees	nonemployee	NOUN
ijtc-1597	200	55	3,590,457	3,590,457	NUM
ijtc-1597	200	56	3,665,195	3,665,195	NUM
ijtc-1597	200	57	4,070,690	4,070,690	NUM
ijtc-1597	200	58	3,351,295	3,351,295	NUM
ijtc-1597	200	59	3,042,548	3,042,548	NUM
ijtc-1597	200	60	annual	annual	ADJ
ijtc-1597	200	61	income	income	NOUN
ijtc-1597	200	62	tax	tax	NOUN
ijtc-1597	200	63	returns	return	NOUN
ijtc-1597	200	64	(	(	PUNCT
ijtc-1597	200	65	spt	spt	PROPN
ijtc-1597	200	66	)	)	PUNCT
ijtc-1597	200	67	16,682,564	16,682,564	NUM
ijtc-1597	200	68	16,556,759	16,556,759	NUM
ijtc-1597	200	69	15,976,387	15,976,387	NUM
ijtc-1597	200	70	14,755,255	14,755,255	NUM
ijtc-1597	200	71	13,394,502	13,394,502	NUM
ijtc-1597	200	72	a.	a.	NOUN
ijtc-1597	200	73	corporations	corporation	NOUN
ijtc-1597	200	74	1,162,453	1,162,453	NUM
ijtc-1597	200	75	1,052,482	1,052,482	NUM
ijtc-1597	200	76	1,012,302	1,012,302	NUM
ijtc-1597	200	77	891,877	891,877	NUM
ijtc-1597	200	78	963,814	963,814	NUM
ijtc-1597	200	79	b.	b.	NOUN
ijtc-1597	200	80	individual	individual	ADJ
ijtc-1597	200	81	employees	employee	NOUN
ijtc-1597	200	82	13,099,917	13,099,917	NUM
ijtc-1597	200	83	12,971,323	12,971,323	NUM
ijtc-1597	200	84	13,110,613	13,110,613	NUM
ijtc-1597	200	85	12,105,833	12,105,833	NUM
ijtc-1597	200	86	10,120,426	10,120,426	NUM
ijtc-1597	200	87	c.	c.	NOUN
ijtc-1597	200	88	individual	individual	ADJ
ijtc-1597	200	89	nonemployees	nonemployee	NOUN
ijtc-1597	200	90	2,420,194	2,420,194	NUM
ijtc-1597	200	91	2,532,954	2,532,954	NUM
ijtc-1597	200	92	1,853,472	1,853,472	NUM
ijtc-1597	200	93	1,757,545	1,757,545	NUM
ijtc-1597	200	94	2,310,262	2,310,262	NUM
ijtc-1597	200	95	compliance	compliance	NOUN
ijtc-1597	200	96	ratio	ratio	NOUN
ijtc-1597	200	97	86.97	86.97	NUM
ijtc-1597	200	98	%	%	NOUN
ijtc-1597	200	99	86.80	86.80	NUM
ijtc-1597	200	100	%	%	NOUN
ijtc-1597	200	101	84.07	84.07	NUM
ijtc-1597	200	102	%	%	NOUN
ijtc-1597	200	103	77.63	77.63	NUM
ijtc-1597	200	104	%	%	NOUN
ijtc-1597	200	105	73.06	73.06	NUM
ijtc-1597	200	106	%	%	NOUN
ijtc-1597	200	107	a.	a.	NOUN
ijtc-1597	200	108	corporations	corporation	NOUN
ijtc-1597	200	109	69.78	69.78	NUM
ijtc-1597	200	110	%	%	NOUN
ijtc-1597	200	111	67.15	67.15	NUM
ijtc-1597	200	112	%	%	NOUN
ijtc-1597	200	113	61.27	61.27	NUM
ijtc-1597	200	114	%	%	NOUN
ijtc-1597	200	115	60.16	60.16	NUM
ijtc-1597	200	116	%	%	NOUN
ijtc-1597	200	117	65.47	65.47	NUM
ijtc-1597	200	118	%	%	NOUN
ijtc-1597	200	119	b.	b.	PROPN
ijtc-1597	200	120	individual	individual	ADJ
ijtc-1597	200	121	employees	employee	NOUN
ijtc-1597	200	122	94.07	94.07	NUM
ijtc-1597	200	123	%	%	NOUN
ijtc-1597	200	124	93.71	93.71	NUM
ijtc-1597	200	125	%	%	NOUN
ijtc-1597	200	126	98.73	98.73	NUM
ijtc-1597	200	127	%	%	NOUN
ijtc-1597	200	128	85.41	85.41	NUM
ijtc-1597	200	129	%	%	NOUN
ijtc-1597	200	130	73.23	73.23	NUM
ijtc-1597	200	131	%	%	NOUN
ijtc-1597	200	132	c.	c.	NOUN
ijtc-1597	200	133	individual	individual	ADJ
ijtc-1597	200	134	nonemployees	nonemployee	NOUN
ijtc-1597	200	135	67.41	67.41	NUM
ijtc-1597	200	136	%	%	NOUN
ijtc-1597	200	137	69.11	69.11	NUM
ijtc-1597	200	138	%	%	NOUN
ijtc-1597	200	139	45.53	45.53	NUM
ijtc-1597	200	140	%	%	NOUN
ijtc-1597	200	141	52.44	52.44	NUM
ijtc-1597	200	142	%	%	NOUN
ijtc-1597	200	143	75.93	75.93	NUM
ijtc-1597	200	144	%	%	NOUN
ijtc-1597	200	145	source	source	NOUN
ijtc-1597	200	146	:	:	PUNCT
ijtc-1597	200	147	directorate	directorate	ADJ
ijtc-1597	200	148	general	general	NOUN
ijtc-1597	200	149	of	of	ADP
ijtc-1597	200	150	taxation	taxation	NOUN
ijtc-1597	200	151	,	,	PUNCT
ijtc-1597	200	152	potential	potential	NOUN
ijtc-1597	200	153	,	,	PUNCT
ijtc-1597	200	154	compliance	compliance	NOUN
ijtc-1597	200	155	,	,	PUNCT
ijtc-1597	200	156	and	and	CCONJ
ijtc-1597	200	157	revenue	revenue	NOUN
ijtc-1597	200	158	,	,	PUNCT
ijtc-1597	200	159	2024	2024	NUM
ijtc-1597	200	160	notes	note	NOUN
ijtc-1597	200	161	:	:	PUNCT
ijtc-1597	200	162	•	•	NUM
ijtc-1597	200	163	registered	register	VERB
ijtc-1597	200	164	taxpayers	taxpayer	NOUN
ijtc-1597	200	165	obliged	oblige	VERB
ijtc-1597	200	166	to	to	PART
ijtc-1597	200	167	submit	submit	VERB
ijtc-1597	200	168	spt	spt	PROPN
ijtc-1597	200	169	is	be	AUX
ijtc-1597	200	170	the	the	DET
ijtc-1597	200	171	number	number	NOUN
ijtc-1597	200	172	of	of	ADP
ijtc-1597	200	173	registered	register	VERB
ijtc-1597	200	174	taxpayers	taxpayer	NOUN
ijtc-1597	200	175	who	who	PRON
ijtc-1597	200	176	are	be	AUX
ijtc-1597	200	177	administratively	administratively	ADV
ijtc-1597	200	178	obliged	oblige	VERB
ijtc-1597	200	179	to	to	PART
ijtc-1597	200	180	submit	submit	VERB
ijtc-1597	200	181	annual	annual	ADJ
ijtc-1597	200	182	income	income	NOUN
ijtc-1597	200	183	tax	tax	NOUN
ijtc-1597	200	184	returns	return	NOUN
ijtc-1597	200	185	as	as	ADP
ijtc-1597	200	186	of	of	ADP
ijtc-1597	200	187	january	january	PROPN
ijtc-1597	200	188	1st	1st	NOUN
ijtc-1597	200	189	.	.	PUNCT
ijtc-1597	201	1	•	•	NOUN
ijtc-1597	201	2	annual	annual	ADJ
ijtc-1597	201	3	income	income	NOUN
ijtc-1597	201	4	tax	tax	NOUN
ijtc-1597	201	5	returns	return	NOUN
ijtc-1597	201	6	(	(	PUNCT
ijtc-1597	201	7	spt	spt	NOUN
ijtc-1597	201	8	)	)	PUNCT
ijtc-1597	201	9	is	be	AUX
ijtc-1597	201	10	the	the	DET
ijtc-1597	201	11	number	number	NOUN
ijtc-1597	201	12	of	of	ADP
ijtc-1597	201	13	annual	annual	ADJ
ijtc-1597	201	14	income	income	NOUN
ijtc-1597	201	15	tax	tax	NOUN
ijtc-1597	201	16	returns	return	NOUN
ijtc-1597	201	17	received	receive	VERB
ijtc-1597	201	18	by	by	ADP
ijtc-1597	201	19	the	the	DET
ijtc-1597	201	20	directorate	directorate	ADJ
ijtc-1597	201	21	general	general	NOUN
ijtc-1597	201	22	of	of	ADP
ijtc-1597	201	23	taxes	taxis	NOUN
ijtc-1597	201	24	during	during	ADP
ijtc-1597	201	25	one	one	NUM
ijtc-1597	201	26	fiscal	fiscal	ADJ
ijtc-1597	201	27	year	year	NOUN
ijtc-1597	201	28	,	,	PUNCT
ijtc-1597	201	29	regardless	regardless	ADV
ijtc-1597	201	30	of	of	ADP
ijtc-1597	201	31	the	the	DET
ijtc-1597	201	32	tax	tax	NOUN
ijtc-1597	201	33	year	year	NOUN
ijtc-1597	201	34	of	of	ADP
ijtc-1597	201	35	the	the	DET
ijtc-1597	201	36	spt	spt	PROPN
ijtc-1597	201	37	.	.	PUNCT
ijtc-1597	202	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	202	2	tax	tax	NOUN
ijtc-1597	202	3	dispute	dispute	NOUN
ijtc-1597	202	4	resolution	resolution	NOUN
ijtc-1597	202	5	mechanisms	mechanism	NOUN
ijtc-1597	202	6	:	:	PUNCT
ijtc-1597	202	7	legal	legal	ADJ
ijtc-1597	202	8	contributions	contribution	NOUN
ijtc-1597	202	9	of	of	ADP
ijtc-1597	202	10	tax	tax	NOUN
ijtc-1597	202	11	consultants	consultant	NOUN
ijtc-1597	202	12	and	and	CCONJ
ijtc-1597	202	13	tax	tax	NOUN
ijtc-1597	202	14	attorneys	attorney	NOUN
ijtc-1597	202	15	in	in	ADP
ijtc-1597	202	16	indonesia	indonesia	PROPN
ijtc-1597	202	17	silalahi	silalahi	PROPN
ijtc-1597	202	18	,	,	PUNCT
ijtc-1597	202	19	maulana	maulana	PROPN
ijtc-1597	202	20	,	,	PUNCT
ijtc-1597	202	21	ana	ana	PROPN
ijtc-1597	202	22	,	,	PUNCT
ijtc-1597	202	23	and	and	CCONJ
ijtc-1597	202	24	kurnia	kurnia	NOUN
ijtc-1597	202	25	38	38	NUM
ijtc-1597	202	26	|	|	ADV
ijtc-1597	202	27	ilomata	ilomata	PROPN
ijtc-1597	202	28	international	international	ADJ
ijtc-1597	202	29	journal	journal	NOUN
ijtc-1597	202	30	of	of	ADP
ijtc-1597	202	31	tax	tax	PROPN
ijtc-1597	202	32	&	&	CCONJ
ijtc-1597	202	33	accounting	accounting	PROPN
ijtc-1597	202	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	202	35	•	•	ADP
ijtc-1597	202	36	the	the	DET
ijtc-1597	202	37	compliance	compliance	NOUN
ijtc-1597	202	38	ratio	ratio	NOUN
ijtc-1597	202	39	compares	compare	VERB
ijtc-1597	202	40	the	the	DET
ijtc-1597	202	41	annual	annual	ADJ
ijtc-1597	202	42	income	income	NOUN
ijtc-1597	202	43	tax	tax	NOUN
ijtc-1597	202	44	returns	return	NOUN
ijtc-1597	202	45	received	receive	VERB
ijtc-1597	202	46	in	in	ADP
ijtc-1597	202	47	a	a	DET
ijtc-1597	202	48	particular	particular	ADJ
ijtc-1597	202	49	tax	tax	NOUN
ijtc-1597	202	50	year	year	NOUN
ijtc-1597	202	51	to	to	ADP
ijtc-1597	202	52	the	the	DET
ijtc-1597	202	53	number	number	NOUN
ijtc-1597	202	54	of	of	ADP
ijtc-1597	202	55	registered	register	VERB
ijtc-1597	202	56	taxpayers	taxpayer	NOUN
ijtc-1597	202	57	who	who	PRON
ijtc-1597	202	58	are	be	AUX
ijtc-1597	202	59	required	require	VERB
ijtc-1597	202	60	to	to	PART
ijtc-1597	202	61	submit	submit	VERB
ijtc-1597	202	62	spt	spt	PROPN
ijtc-1597	202	63	at	at	ADP
ijtc-1597	202	64	the	the	DET
ijtc-1597	202	65	beginning	beginning	NOUN
ijtc-1597	202	66	of	of	ADP
ijtc-1597	202	67	the	the	DET
ijtc-1597	202	68	year	year	NOUN
ijtc-1597	202	69	.	.	PUNCT
ijtc-1597	203	1	the	the	DET
ijtc-1597	203	2	table	table	NOUN
ijtc-1597	203	3	above	above	ADP
ijtc-1597	203	4	presents	present	VERB
ijtc-1597	203	5	a	a	DET
ijtc-1597	203	6	comprehensive	comprehensive	ADJ
ijtc-1597	203	7	overview	overview	NOUN
ijtc-1597	203	8	of	of	ADP
ijtc-1597	203	9	taxpayer	taxpayer	NOUN
ijtc-1597	203	10	compliance	compliance	NOUN
ijtc-1597	203	11	in	in	ADP
ijtc-1597	203	12	submitting	submit	VERB
ijtc-1597	203	13	the	the	DET
ijtc-1597	203	14	annual	annual	ADJ
ijtc-1597	203	15	income	income	NOUN
ijtc-1597	203	16	tax	tax	NOUN
ijtc-1597	203	17	return	return	NOUN
ijtc-1597	203	18	(	(	PUNCT
ijtc-1597	203	19	spt	spt	PROPN
ijtc-1597	203	20	)	)	PUNCT
ijtc-1597	203	21	from	from	ADP
ijtc-1597	203	22	2019	2019	NUM
ijtc-1597	203	23	to	to	ADP
ijtc-1597	203	24	2023	2023	NUM
ijtc-1597	203	25	.	.	PUNCT
ijtc-1597	204	1	the	the	DET
ijtc-1597	204	2	data	datum	NOUN
ijtc-1597	204	3	reveals	reveal	VERB
ijtc-1597	204	4	intriguing	intriguing	ADJ
ijtc-1597	204	5	fluctuations	fluctuation	NOUN
ijtc-1597	204	6	in	in	ADP
ijtc-1597	204	7	compliance	compliance	NOUN
ijtc-1597	204	8	levels	level	NOUN
ijtc-1597	204	9	and	and	CCONJ
ijtc-1597	204	10	significant	significant	ADJ
ijtc-1597	204	11	differences	difference	NOUN
ijtc-1597	204	12	among	among	ADP
ijtc-1597	204	13	various	various	ADJ
ijtc-1597	204	14	categories	category	NOUN
ijtc-1597	204	15	of	of	ADP
ijtc-1597	204	16	taxpayers	taxpayer	NOUN
ijtc-1597	204	17	,	,	PUNCT
ijtc-1597	204	18	namely	namely	ADV
ijtc-1597	204	19	business	business	NOUN
ijtc-1597	204	20	entities	entity	NOUN
ijtc-1597	204	21	,	,	PUNCT
ijtc-1597	204	22	individual	individual	ADJ
ijtc-1597	204	23	employees	employee	NOUN
ijtc-1597	204	24	,	,	PUNCT
ijtc-1597	204	25	and	and	CCONJ
ijtc-1597	204	26	non	non	ADJ
ijtc-1597	204	27	-	-	ADJ
ijtc-1597	204	28	employee	employee	ADJ
ijtc-1597	204	29	individuals	individual	NOUN
ijtc-1597	204	30	.	.	PUNCT
ijtc-1597	205	1	this	this	DET
ijtc-1597	205	2	data	datum	NOUN
ijtc-1597	205	3	highlights	highlight	VERB
ijtc-1597	205	4	the	the	DET
ijtc-1597	205	5	critical	critical	ADJ
ijtc-1597	205	6	role	role	NOUN
ijtc-1597	205	7	of	of	ADP
ijtc-1597	205	8	tax	tax	NOUN
ijtc-1597	205	9	consultants	consultant	NOUN
ijtc-1597	205	10	and	and	CCONJ
ijtc-1597	205	11	tax	tax	NOUN
ijtc-1597	205	12	attroyes	attroye	NOUN
ijtc-1597	205	13	in	in	ADP
ijtc-1597	205	14	the	the	DET
ijtc-1597	205	15	indonesian	indonesian	ADJ
ijtc-1597	205	16	tax	tax	NOUN
ijtc-1597	205	17	landscape	landscape	NOUN
ijtc-1597	205	18	.	.	PUNCT
ijtc-1597	206	1	several	several	ADJ
ijtc-1597	206	2	implications	implication	NOUN
ijtc-1597	206	3	can	can	AUX
ijtc-1597	206	4	be	be	AUX
ijtc-1597	206	5	drawn	draw	VERB
ijtc-1597	206	6	from	from	ADP
ijtc-1597	206	7	this	this	PRON
ijtc-1597	206	8	,	,	PUNCT
ijtc-1597	206	9	including	include	VERB
ijtc-1597	206	10	:	:	PUNCT
ijtc-1597	206	11	a	a	X
ijtc-1597	206	12	)	)	PUNCT
ijtc-1597	206	13	increased	increase	VERB
ijtc-1597	206	14	demand	demand	NOUN
ijtc-1597	206	15	for	for	ADP
ijtc-1597	206	16	consulting	consulting	NOUN
ijtc-1597	206	17	services	service	NOUN
ijtc-1597	206	18	:	:	PUNCT
ijtc-1597	206	19	the	the	DET
ijtc-1597	206	20	fluctuations	fluctuation	NOUN
ijtc-1597	206	21	in	in	ADP
ijtc-1597	206	22	compliance	compliance	NOUN
ijtc-1597	206	23	rates	rate	NOUN
ijtc-1597	206	24	and	and	CCONJ
ijtc-1597	206	25	the	the	DET
ijtc-1597	206	26	continuous	continuous	ADJ
ijtc-1597	206	27	evolution	evolution	NOUN
ijtc-1597	206	28	of	of	ADP
ijtc-1597	206	29	tax	tax	NOUN
ijtc-1597	206	30	regulations	regulation	NOUN
ijtc-1597	206	31	will	will	AUX
ijtc-1597	206	32	drive	drive	VERB
ijtc-1597	206	33	the	the	DET
ijtc-1597	206	34	growing	grow	VERB
ijtc-1597	206	35	demand	demand	NOUN
ijtc-1597	206	36	for	for	ADP
ijtc-1597	206	37	tax	tax	NOUN
ijtc-1597	206	38	consulting	consulting	NOUN
ijtc-1597	206	39	services	service	NOUN
ijtc-1597	206	40	.	.	PUNCT
ijtc-1597	207	1	taxpayers	taxpayer	NOUN
ijtc-1597	207	2	,	,	PUNCT
ijtc-1597	207	3	particularly	particularly	ADV
ijtc-1597	207	4	those	those	PRON
ijtc-1597	207	5	with	with	ADP
ijtc-1597	207	6	complex	complex	ADJ
ijtc-1597	207	7	business	business	NOUN
ijtc-1597	207	8	operations	operation	NOUN
ijtc-1597	207	9	or	or	CCONJ
ijtc-1597	207	10	income	income	NOUN
ijtc-1597	207	11	,	,	PUNCT
ijtc-1597	207	12	will	will	AUX
ijtc-1597	207	13	increasingly	increasingly	ADV
ijtc-1597	207	14	require	require	VERB
ijtc-1597	207	15	professional	professional	ADJ
ijtc-1597	207	16	assistance	assistance	NOUN
ijtc-1597	207	17	to	to	PART
ijtc-1597	207	18	comply	comply	VERB
ijtc-1597	207	19	with	with	ADP
ijtc-1597	207	20	tax	tax	NOUN
ijtc-1597	207	21	obligations	obligation	NOUN
ijtc-1597	207	22	.	.	PUNCT
ijtc-1597	208	1	b	b	X
ijtc-1597	208	2	)	)	PUNCT
ijtc-1597	208	3	specialization	specialization	NOUN
ijtc-1597	208	4	in	in	ADP
ijtc-1597	208	5	consulting	consulting	NOUN
ijtc-1597	208	6	services	service	NOUN
ijtc-1597	208	7	:	:	PUNCT
ijtc-1597	208	8	the	the	DET
ijtc-1597	208	9	differences	difference	NOUN
ijtc-1597	208	10	in	in	ADP
ijtc-1597	208	11	compliance	compliance	NOUN
ijtc-1597	208	12	rates	rate	NOUN
ijtc-1597	208	13	across	across	ADP
ijtc-1597	208	14	taxpayer	taxpayer	NOUN
ijtc-1597	208	15	categories	category	NOUN
ijtc-1597	208	16	emphasize	emphasize	VERB
ijtc-1597	208	17	the	the	DET
ijtc-1597	208	18	need	need	NOUN
ijtc-1597	208	19	for	for	ADP
ijtc-1597	208	20	specialization	specialization	NOUN
ijtc-1597	208	21	within	within	ADP
ijtc-1597	208	22	tax	tax	NOUN
ijtc-1597	208	23	consulting	consulting	NOUN
ijtc-1597	208	24	services	service	NOUN
ijtc-1597	208	25	.	.	PUNCT
ijtc-1597	209	1	tax	tax	NOUN
ijtc-1597	209	2	consultants	consultant	NOUN
ijtc-1597	209	3	must	must	AUX
ijtc-1597	209	4	understand	understand	VERB
ijtc-1597	209	5	each	each	DET
ijtc-1597	209	6	taxpayer	taxpayer	NOUN
ijtc-1597	209	7	category	category	NOUN
ijtc-1597	209	8	's	's	PART
ijtc-1597	209	9	unique	unique	ADJ
ijtc-1597	209	10	characteristics	characteristic	NOUN
ijtc-1597	209	11	in	in	ADP
ijtc-1597	209	12	-	-	PUNCT
ijtc-1597	209	13	depth	depth	NOUN
ijtc-1597	209	14	to	to	PART
ijtc-1597	209	15	provide	provide	VERB
ijtc-1597	209	16	tailored	tailored	ADJ
ijtc-1597	209	17	and	and	CCONJ
ijtc-1597	209	18	effective	effective	ADJ
ijtc-1597	209	19	solutions	solution	NOUN
ijtc-1597	209	20	.	.	PUNCT
ijtc-1597	210	1	c	c	X
ijtc-1597	210	2	)	)	PUNCT
ijtc-1597	210	3	importance	importance	NOUN
ijtc-1597	210	4	of	of	ADP
ijtc-1597	210	5	education	education	NOUN
ijtc-1597	210	6	:	:	PUNCT
ijtc-1597	210	7	the	the	DET
ijtc-1597	210	8	relatively	relatively	ADV
ijtc-1597	210	9	low	low	ADJ
ijtc-1597	210	10	compliance	compliance	NOUN
ijtc-1597	210	11	rates	rate	NOUN
ijtc-1597	210	12	observed	observe	VERB
ijtc-1597	210	13	in	in	ADP
ijtc-1597	210	14	certain	certain	ADJ
ijtc-1597	210	15	taxpayer	taxpayer	NOUN
ijtc-1597	210	16	categories	category	NOUN
ijtc-1597	210	17	indicate	indicate	VERB
ijtc-1597	210	18	the	the	DET
ijtc-1597	210	19	necessity	necessity	NOUN
ijtc-1597	210	20	for	for	ADP
ijtc-1597	210	21	more	more	ADV
ijtc-1597	210	22	intensive	intensive	ADJ
ijtc-1597	210	23	educational	educational	ADJ
ijtc-1597	210	24	efforts	effort	NOUN
ijtc-1597	210	25	.	.	PUNCT
ijtc-1597	211	1	tax	tax	NOUN
ijtc-1597	211	2	consultants	consultant	NOUN
ijtc-1597	211	3	can	can	AUX
ijtc-1597	211	4	serve	serve	VERB
ijtc-1597	211	5	as	as	ADP
ijtc-1597	211	6	agents	agent	NOUN
ijtc-1597	211	7	of	of	ADP
ijtc-1597	211	8	change	change	NOUN
ijtc-1597	211	9	by	by	ADP
ijtc-1597	211	10	providing	provide	VERB
ijtc-1597	211	11	clear	clear	ADJ
ijtc-1597	211	12	,	,	PUNCT
ijtc-1597	211	13	accessible	accessible	ADJ
ijtc-1597	211	14	education	education	NOUN
ijtc-1597	211	15	regarding	regard	VERB
ijtc-1597	211	16	tax	tax	NOUN
ijtc-1597	211	17	regulations	regulation	NOUN
ijtc-1597	211	18	relevant	relevant	ADJ
ijtc-1597	211	19	to	to	ADP
ijtc-1597	211	20	their	their	PRON
ijtc-1597	211	21	clients	client	NOUN
ijtc-1597	211	22	'	'	PART
ijtc-1597	211	23	specific	specific	ADJ
ijtc-1597	211	24	needs	need	NOUN
ijtc-1597	211	25	.	.	PUNCT
ijtc-1597	212	1	d	d	X
ijtc-1597	212	2	)	)	PUNCT
ijtc-1597	212	3	role	role	NOUN
ijtc-1597	212	4	of	of	ADP
ijtc-1597	212	5	taxpayer	taxpayer	NOUN
ijtc-1597	212	6	representatives	representative	NOUN
ijtc-1597	212	7	in	in	ADP
ijtc-1597	212	8	legal	legal	ADJ
ijtc-1597	212	9	processes	process	NOUN
ijtc-1597	212	10	:	:	PUNCT
ijtc-1597	212	11	in	in	ADP
ijtc-1597	212	12	tax	tax	NOUN
ijtc-1597	212	13	disputes	dispute	NOUN
ijtc-1597	212	14	,	,	PUNCT
ijtc-1597	212	15	taxpayer	taxpayer	NOUN
ijtc-1597	212	16	representatives	representative	NOUN
ijtc-1597	212	17	play	play	VERB
ijtc-1597	212	18	a	a	DET
ijtc-1597	212	19	pivotal	pivotal	ADJ
ijtc-1597	212	20	role	role	NOUN
ijtc-1597	212	21	in	in	ADP
ijtc-1597	212	22	representing	represent	VERB
ijtc-1597	212	23	their	their	PRON
ijtc-1597	212	24	clients	client	NOUN
ijtc-1597	212	25	'	'	PART
ijtc-1597	212	26	interests	interest	NOUN
ijtc-1597	212	27	before	before	ADP
ijtc-1597	212	28	the	the	DET
ijtc-1597	212	29	tax	tax	NOUN
ijtc-1597	212	30	authorities	authority	NOUN
ijtc-1597	212	31	.	.	PUNCT
ijtc-1597	213	1	their	their	PRON
ijtc-1597	213	2	ability	ability	NOUN
ijtc-1597	213	3	to	to	PART
ijtc-1597	213	4	understand	understand	VERB
ijtc-1597	213	5	tax	tax	NOUN
ijtc-1597	213	6	regulations	regulation	NOUN
ijtc-1597	213	7	and	and	CCONJ
ijtc-1597	213	8	legal	legal	ADJ
ijtc-1597	213	9	procedures	procedure	NOUN
ijtc-1597	213	10	will	will	AUX
ijtc-1597	213	11	significantly	significantly	ADV
ijtc-1597	213	12	influence	influence	VERB
ijtc-1597	213	13	the	the	DET
ijtc-1597	213	14	success	success	NOUN
ijtc-1597	213	15	of	of	ADP
ijtc-1597	213	16	any	any	DET
ijtc-1597	213	17	legal	legal	ADJ
ijtc-1597	213	18	actions	action	NOUN
ijtc-1597	213	19	undertaken	undertake	VERB
ijtc-1597	213	20	on	on	ADP
ijtc-1597	213	21	behalf	behalf	NOUN
ijtc-1597	213	22	of	of	ADP
ijtc-1597	213	23	their	their	PRON
ijtc-1597	213	24	clients	client	NOUN
ijtc-1597	213	25	.	.	PUNCT
ijtc-1597	214	1	3	3	X
ijtc-1597	214	2	.	.	X
ijtc-1597	214	3	legal	legal	ADJ
ijtc-1597	214	4	efforts	effort	NOUN
ijtc-1597	214	5	available	available	ADJ
ijtc-1597	214	6	to	to	ADP
ijtc-1597	214	7	taxpayers	taxpayer	NOUN
ijtc-1597	214	8	disputes	dispute	NOUN
ijtc-1597	214	9	between	between	ADP
ijtc-1597	214	10	taxpayers	taxpayer	NOUN
ijtc-1597	214	11	and	and	CCONJ
ijtc-1597	214	12	the	the	DET
ijtc-1597	214	13	tax	tax	NOUN
ijtc-1597	214	14	authorities	authority	NOUN
ijtc-1597	214	15	are	be	AUX
ijtc-1597	214	16	commonplace	commonplace	ADJ
ijtc-1597	214	17	in	in	ADP
ijtc-1597	214	18	the	the	DET
ijtc-1597	214	19	tax	tax	NOUN
ijtc-1597	214	20	system	system	NOUN
ijtc-1597	214	21	.	.	PUNCT
ijtc-1597	215	1	various	various	ADJ
ijtc-1597	215	2	interpretations	interpretation	NOUN
ijtc-1597	215	3	of	of	ADP
ijtc-1597	215	4	tax	tax	NOUN
ijtc-1597	215	5	regulations	regulation	NOUN
ijtc-1597	215	6	may	may	AUX
ijtc-1597	215	7	trigger	trigger	VERB
ijtc-1597	215	8	conflicts	conflict	NOUN
ijtc-1597	215	9	.	.	PUNCT
ijtc-1597	216	1	to	to	PART
ijtc-1597	216	2	ensure	ensure	VERB
ijtc-1597	216	3	justice	justice	NOUN
ijtc-1597	216	4	and	and	CCONJ
ijtc-1597	216	5	legal	legal	ADJ
ijtc-1597	216	6	certainty	certainty	NOUN
ijtc-1597	216	7	,	,	PUNCT
ijtc-1597	216	8	the	the	DET
ijtc-1597	216	9	state	state	NOUN
ijtc-1597	216	10	provides	provide	VERB
ijtc-1597	216	11	several	several	ADJ
ijtc-1597	216	12	legal	legal	ADJ
ijtc-1597	216	13	avenues	avenue	NOUN
ijtc-1597	216	14	taxpayers	taxpayer	NOUN
ijtc-1597	216	15	can	can	AUX
ijtc-1597	216	16	pursue	pursue	VERB
ijtc-1597	216	17	.	.	PUNCT
ijtc-1597	217	1	below	below	ADV
ijtc-1597	217	2	is	be	AUX
ijtc-1597	217	3	data	datum	NOUN
ijtc-1597	217	4	on	on	ADP
ijtc-1597	217	5	the	the	DET
ijtc-1597	217	6	number	number	NOUN
ijtc-1597	217	7	of	of	ADP
ijtc-1597	217	8	dispute	dispute	NOUN
ijtc-1597	217	9	files	file	NOUN
ijtc-1597	217	10	and	and	CCONJ
ijtc-1597	217	11	resolutions	resolution	NOUN
ijtc-1597	217	12	based	base	VERB
ijtc-1597	217	13	on	on	ADP
ijtc-1597	217	14	the	the	DET
ijtc-1597	217	15	2024	2024	NUM
ijtc-1597	217	16	data	datum	NOUN
ijtc-1597	217	17	from	from	ADP
ijtc-1597	217	18	the	the	DET
ijtc-1597	217	19	secretariat	secretariat	NOUN
ijtc-1597	217	20	of	of	ADP
ijtc-1597	217	21	the	the	DET
ijtc-1597	217	22	tax	tax	NOUN
ijtc-1597	217	23	court	court	NOUN
ijtc-1597	217	24	,	,	PUNCT
ijtc-1597	217	25	ministry	ministry	PROPN
ijtc-1597	217	26	of	of	ADP
ijtc-1597	217	27	finance	finance	PROPN
ijtc-1597	217	28	.	.	PUNCT
ijtc-1597	218	1	table	table	NOUN
ijtc-1597	218	2	3	3	NUM
ijtc-1597	218	3	.	.	X
ijtc-1597	218	4	number	number	NOUN
ijtc-1597	218	5	of	of	ADP
ijtc-1597	218	6	dispute	dispute	NOUN
ijtc-1597	218	7	cases	case	NOUN
ijtc-1597	218	8	by	by	ADP
ijtc-1597	218	9	party	party	NOUN
ijtc-1597	218	10	involved	involve	VERB
ijtc-1597	218	11	2019	2019	NUM
ijtc-1597	218	12	-	-	SYM
ijtc-1597	218	13	2023	2023	NUM
ijtc-1597	218	14	no	no	DET
ijtc-1597	218	15	party	party	NOUN
ijtc-1597	218	16	involved	involve	VERB
ijtc-1597	218	17	2019	2019	NUM
ijtc-1597	218	18	2020	2020	NUM
ijtc-1597	218	19	2021	2021	NUM
ijtc-1597	218	20	2022	2022	NUM
ijtc-1597	218	21	2023	2023	NUM
ijtc-1597	218	22	total	total	ADJ
ijtc-1597	218	23	1	1	NUM
ijtc-1597	218	24	directorate	directorate	ADJ
ijtc-1597	218	25	general	general	NOUN
ijtc-1597	218	26	of	of	ADP
ijtc-1597	218	27	taxation	taxation	NOUN
ijtc-1597	218	28	12,882	12,882	NUM
ijtc-1597	218	29	14,660	14,660	NUM
ijtc-1597	218	30	12,317	12,317	NUM
ijtc-1597	218	31	11,602	11,602	NUM
ijtc-1597	218	32	10,038	10,038	NUM
ijtc-1597	218	33	61,499	61,499	NUM
ijtc-1597	218	34	2	2	NUM
ijtc-1597	218	35	directorate	directorate	ADJ
ijtc-1597	218	36	general	general	NOUN
ijtc-1597	218	37	of	of	ADP
ijtc-1597	218	38	customs	custom	NOUN
ijtc-1597	218	39	and	and	CCONJ
ijtc-1597	218	40	excise	excise	VERB
ijtc-1597	218	41	2,142	2,142	NUM
ijtc-1597	218	42	1,830	1,830	NUM
ijtc-1597	218	43	2,804	2,804	NUM
ijtc-1597	218	44	2,889	2,889	NUM
ijtc-1597	218	45	2,615	2,615	NUM
ijtc-1597	218	46	12,280	12,280	NUM
ijtc-1597	218	47	3	3	NUM
ijtc-1597	218	48	regional	regional	ADJ
ijtc-1597	218	49	government	government	NOUN
ijtc-1597	218	50	24	24	NUM
ijtc-1597	218	51	144	144	NUM
ijtc-1597	218	52	67	67	NUM
ijtc-1597	218	53	218	218	NUM
ijtc-1597	218	54	61	61	NUM
ijtc-1597	218	55	514	514	NUM
ijtc-1597	218	56	total	total	NOUN
ijtc-1597	218	57	15,048	15,048	NUM
ijtc-1597	218	58	16,634	16,634	NUM
ijtc-1597	218	59	15,188	15,188	NUM
ijtc-1597	218	60	14,709	14,709	NUM
ijtc-1597	218	61	12,714	12,714	NUM
ijtc-1597	218	62	74,293	74,293	NUM
ijtc-1597	218	63	source	source	NOUN
ijtc-1597	218	64	:	:	PUNCT
ijtc-1597	218	65	secretariat	secretariat	NOUN
ijtc-1597	218	66	of	of	ADP
ijtc-1597	218	67	the	the	DET
ijtc-1597	218	68	tax	tax	NOUN
ijtc-1597	218	69	court	court	NOUN
ijtc-1597	218	70	report	report	NOUN
ijtc-1597	218	71	2024	2024	NUM
ijtc-1597	218	72	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	218	73	tax	tax	NOUN
ijtc-1597	218	74	dispute	dispute	NOUN
ijtc-1597	218	75	resolution	resolution	NOUN
ijtc-1597	218	76	mechanisms	mechanism	NOUN
ijtc-1597	218	77	:	:	PUNCT
ijtc-1597	218	78	legal	legal	ADJ
ijtc-1597	218	79	contributions	contribution	NOUN
ijtc-1597	218	80	of	of	ADP
ijtc-1597	218	81	tax	tax	NOUN
ijtc-1597	218	82	consultants	consultant	NOUN
ijtc-1597	218	83	and	and	CCONJ
ijtc-1597	218	84	tax	tax	NOUN
ijtc-1597	218	85	attorneys	attorney	NOUN
ijtc-1597	218	86	in	in	ADP
ijtc-1597	218	87	indonesia	indonesia	PROPN
ijtc-1597	218	88	silalahi	silalahi	PROPN
ijtc-1597	218	89	,	,	PUNCT
ijtc-1597	218	90	maulana	maulana	PROPN
ijtc-1597	218	91	,	,	PUNCT
ijtc-1597	218	92	ana	ana	PROPN
ijtc-1597	218	93	,	,	PUNCT
ijtc-1597	218	94	and	and	CCONJ
ijtc-1597	218	95	kurnia	kurnia	NOUN
ijtc-1597	218	96	39	39	NUM
ijtc-1597	218	97	|	|	ADV
ijtc-1597	218	98	ilomata	ilomata	PROPN
ijtc-1597	218	99	international	international	ADJ
ijtc-1597	218	100	journal	journal	NOUN
ijtc-1597	218	101	of	of	ADP
ijtc-1597	218	102	tax	tax	PROPN
ijtc-1597	218	103	&	&	CCONJ
ijtc-1597	218	104	accounting	account	VERB
ijtc-1597	218	105	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	218	106	table	table	NOUN
ijtc-1597	218	107	4	4	NUM
ijtc-1597	218	108	.	.	PUNCT
ijtc-1597	218	109	tax	tax	NOUN
ijtc-1597	218	110	dispute	dispute	NOUN
ijtc-1597	218	111	resolution	resolution	NOUN
ijtc-1597	218	112	outcomes	outcome	NOUN
ijtc-1597	218	113	2019	2019	NUM
ijtc-1597	218	114	-	-	SYM
ijtc-1597	218	115	2023	2023	NUM
ijtc-1597	218	116	source	source	NOUN
ijtc-1597	218	117	:	:	PUNCT
ijtc-1597	218	118	secretariat	secretariat	NOUN
ijtc-1597	218	119	of	of	ADP
ijtc-1597	218	120	the	the	DET
ijtc-1597	218	121	tax	tax	NOUN
ijtc-1597	218	122	court	court	NOUN
ijtc-1597	218	123	report	report	NOUN
ijtc-1597	218	124	2024	2024	NUM
ijtc-1597	218	125	the	the	DET
ijtc-1597	218	126	table	table	NOUN
ijtc-1597	218	127	above	above	ADV
ijtc-1597	218	128	shows	show	VERB
ijtc-1597	218	129	that	that	SCONJ
ijtc-1597	218	130	most	most	ADJ
ijtc-1597	218	131	tax	tax	NOUN
ijtc-1597	218	132	disputes	dispute	NOUN
ijtc-1597	218	133	filed	file	VERB
ijtc-1597	218	134	by	by	ADP
ijtc-1597	218	135	taxpayers	taxpayer	NOUN
ijtc-1597	218	136	end	end	VERB
ijtc-1597	218	137	with	with	ADP
ijtc-1597	218	138	decisions	decision	NOUN
ijtc-1597	218	139	that	that	PRON
ijtc-1597	218	140	are	be	AUX
ijtc-1597	218	141	unfavourable	unfavourable	ADJ
ijtc-1597	218	142	to	to	ADP
ijtc-1597	218	143	the	the	DET
ijtc-1597	218	144	taxpayer	taxpayer	NOUN
ijtc-1597	218	145	,	,	PUNCT
ijtc-1597	218	146	such	such	ADJ
ijtc-1597	218	147	as	as	ADP
ijtc-1597	218	148	being	be	AUX
ijtc-1597	218	149	rejected	reject	VERB
ijtc-1597	218	150	or	or	CCONJ
ijtc-1597	218	151	partially	partially	ADV
ijtc-1597	218	152	granted	grant	VERB
ijtc-1597	218	153	.	.	PUNCT
ijtc-1597	219	1	this	this	PRON
ijtc-1597	219	2	indicates	indicate	VERB
ijtc-1597	219	3	that	that	SCONJ
ijtc-1597	219	4	the	the	DET
ijtc-1597	219	5	burden	burden	NOUN
ijtc-1597	219	6	of	of	ADP
ijtc-1597	219	7	proof	proof	NOUN
ijtc-1597	219	8	in	in	ADP
ijtc-1597	219	9	tax	tax	NOUN
ijtc-1597	219	10	disputes	dispute	NOUN
ijtc-1597	219	11	remains	remain	VERB
ijtc-1597	219	12	a	a	DET
ijtc-1597	219	13	significant	significant	ADJ
ijtc-1597	219	14	challenge	challenge	NOUN
ijtc-1597	219	15	for	for	ADP
ijtc-1597	219	16	taxpayers	taxpayer	NOUN
ijtc-1597	219	17	.	.	PUNCT
ijtc-1597	220	1	the	the	DET
ijtc-1597	220	2	high	high	ADJ
ijtc-1597	220	3	percentage	percentage	NOUN
ijtc-1597	220	4	of	of	ADP
ijtc-1597	220	5	cases	case	NOUN
ijtc-1597	220	6	rejected	reject	VERB
ijtc-1597	220	7	or	or	CCONJ
ijtc-1597	220	8	only	only	ADV
ijtc-1597	220	9	partially	partially	ADV
ijtc-1597	220	10	granted	grant	VERB
ijtc-1597	220	11	suggests	suggest	VERB
ijtc-1597	220	12	taxpayers	taxpayer	NOUN
ijtc-1597	220	13	continue	continue	VERB
ijtc-1597	220	14	to	to	PART
ijtc-1597	220	15	bear	bear	VERB
ijtc-1597	220	16	a	a	DET
ijtc-1597	220	17	heavy	heavy	ADJ
ijtc-1597	220	18	burden	burden	NOUN
ijtc-1597	220	19	of	of	ADP
ijtc-1597	220	20	proof	proof	NOUN
ijtc-1597	220	21	.	.	PUNCT
ijtc-1597	221	1	the	the	DET
ijtc-1597	221	2	number	number	NOUN
ijtc-1597	221	3	of	of	ADP
ijtc-1597	221	4	tax	tax	NOUN
ijtc-1597	221	5	disputes	dispute	NOUN
ijtc-1597	221	6	fluctuates	fluctuate	VERB
ijtc-1597	221	7	yearly	yearly	ADV
ijtc-1597	221	8	but	but	CCONJ
ijtc-1597	221	9	generally	generally	ADV
ijtc-1597	221	10	tends	tend	VERB
ijtc-1597	221	11	to	to	PART
ijtc-1597	221	12	increase	increase	VERB
ijtc-1597	221	13	.	.	PUNCT
ijtc-1597	222	1	this	this	PRON
ijtc-1597	222	2	indicates	indicate	VERB
ijtc-1597	222	3	that	that	SCONJ
ijtc-1597	222	4	taxpayers	taxpayer	NOUN
ijtc-1597	222	5	'	'	PART
ijtc-1597	222	6	awareness	awareness	NOUN
ijtc-1597	222	7	of	of	ADP
ijtc-1597	222	8	their	their	PRON
ijtc-1597	222	9	right	right	NOUN
ijtc-1597	222	10	to	to	PART
ijtc-1597	222	11	pursue	pursue	VERB
ijtc-1597	222	12	legal	legal	ADJ
ijtc-1597	222	13	action	action	NOUN
ijtc-1597	222	14	is	be	AUX
ijtc-1597	222	15	rising	rise	VERB
ijtc-1597	222	16	.	.	PUNCT
ijtc-1597	223	1	however	however	ADV
ijtc-1597	223	2	,	,	PUNCT
ijtc-1597	223	3	despite	despite	SCONJ
ijtc-1597	223	4	the	the	DET
ijtc-1597	223	5	increased	increase	VERB
ijtc-1597	223	6	number	number	NOUN
ijtc-1597	223	7	of	of	ADP
ijtc-1597	223	8	cases	case	NOUN
ijtc-1597	223	9	filed	file	VERB
ijtc-1597	223	10	,	,	PUNCT
ijtc-1597	223	11	the	the	DET
ijtc-1597	223	12	outcomes	outcome	NOUN
ijtc-1597	223	13	have	have	AUX
ijtc-1597	223	14	not	not	PART
ijtc-1597	223	15	significantly	significantly	ADV
ijtc-1597	223	16	improved	improve	VERB
ijtc-1597	223	17	.	.	PUNCT
ijtc-1597	224	1	this	this	PRON
ijtc-1597	224	2	implies	imply	VERB
ijtc-1597	224	3	that	that	SCONJ
ijtc-1597	224	4	the	the	DET
ijtc-1597	224	5	legal	legal	ADJ
ijtc-1597	224	6	efforts	effort	NOUN
ijtc-1597	224	7	made	make	VERB
ijtc-1597	224	8	by	by	ADP
ijtc-1597	224	9	taxpayers	taxpayer	NOUN
ijtc-1597	224	10	still	still	ADV
ijtc-1597	224	11	need	need	VERB
ijtc-1597	224	12	to	to	PART
ijtc-1597	224	13	be	be	AUX
ijtc-1597	224	14	enhanced	enhance	VERB
ijtc-1597	224	15	,	,	PUNCT
ijtc-1597	224	16	both	both	CCONJ
ijtc-1597	224	17	in	in	ADP
ijtc-1597	224	18	terms	term	NOUN
ijtc-1597	224	19	of	of	ADP
ijtc-1597	224	20	quality	quality	NOUN
ijtc-1597	224	21	and	and	CCONJ
ijtc-1597	224	22	strategy	strategy	NOUN
ijtc-1597	224	23	(	(	PUNCT
ijtc-1597	224	24	chaisse	chaisse	PROPN
ijtc-1597	224	25	j	j	PROPN
ijtc-1597	224	26	,	,	PUNCT
ijtc-1597	224	27	et	et	PROPN
ijtc-1597	224	28	al	al	PROPN
ijtc-1597	224	29	,	,	PUNCT
ijtc-1597	224	30	2021	2021	NUM
ijtc-1597	224	31	)	)	PUNCT
ijtc-1597	224	32	.	.	PUNCT
ijtc-1597	225	1	the	the	DET
ijtc-1597	225	2	general	general	ADJ
ijtc-1597	225	3	tax	tax	NOUN
ijtc-1597	225	4	provisions	provision	NOUN
ijtc-1597	225	5	and	and	CCONJ
ijtc-1597	225	6	procedures	procedure	NOUN
ijtc-1597	225	7	law	law	NOUN
ijtc-1597	225	8	(	(	PUNCT
ijtc-1597	225	9	uu	uu	X
ijtc-1597	225	10	kup	kup	PROPN
ijtc-1597	225	11	)	)	PUNCT
ijtc-1597	225	12	provides	provide	VERB
ijtc-1597	225	13	several	several	ADJ
ijtc-1597	225	14	legal	legal	ADJ
ijtc-1597	225	15	avenues	avenue	NOUN
ijtc-1597	225	16	that	that	PRON
ijtc-1597	225	17	taxpayers	taxpayer	NOUN
ijtc-1597	225	18	can	can	AUX
ijtc-1597	225	19	pursue	pursue	VERB
ijtc-1597	225	20	to	to	PART
ijtc-1597	225	21	resolve	resolve	VERB
ijtc-1597	225	22	tax	tax	NOUN
ijtc-1597	225	23	disputes	dispute	NOUN
ijtc-1597	225	24	:	:	PUNCT
ijtc-1597	225	25	a.	a.	NOUN
ijtc-1597	225	26	correction	correction	NOUN
ijtc-1597	225	27	of	of	ADP
ijtc-1597	225	28	tax	tax	NOUN
ijtc-1597	225	29	returns	return	NOUN
ijtc-1597	225	30	(	(	PUNCT
ijtc-1597	225	31	spt	spt	NOUN
ijtc-1597	225	32	)	)	PUNCT
ijtc-1597	225	33	article	article	NOUN
ijtc-1597	225	34	8	8	NUM
ijtc-1597	225	35	of	of	ADP
ijtc-1597	225	36	the	the	DET
ijtc-1597	225	37	kup	kup	PROPN
ijtc-1597	225	38	law	law	NOUN
ijtc-1597	225	39	governs	govern	VERB
ijtc-1597	225	40	taxpayers	taxpayer	NOUN
ijtc-1597	225	41	'	'	PART
ijtc-1597	225	42	voluntary	voluntary	ADJ
ijtc-1597	225	43	correction	correction	NOUN
ijtc-1597	225	44	of	of	ADP
ijtc-1597	225	45	the	the	DET
ijtc-1597	225	46	tax	tax	NOUN
ijtc-1597	225	47	return	return	NOUN
ijtc-1597	225	48	(	(	PUNCT
ijtc-1597	225	49	spt	spt	PROPN
ijtc-1597	225	50	)	)	PUNCT
ijtc-1597	225	51	.	.	PUNCT
ijtc-1597	226	1	taxpayers	taxpayer	NOUN
ijtc-1597	226	2	can	can	AUX
ijtc-1597	226	3	correct	correct	VERB
ijtc-1597	226	4	an	an	DET
ijtc-1597	226	5	spt	spt	NOUN
ijtc-1597	226	6	submitted	submit	VERB
ijtc-1597	226	7	if	if	SCONJ
ijtc-1597	226	8	the	the	DET
ijtc-1597	226	9	directorate	directorate	ADJ
ijtc-1597	226	10	general	general	NOUN
ijtc-1597	226	11	of	of	ADP
ijtc-1597	226	12	taxes	taxis	NOUN
ijtc-1597	226	13	has	have	AUX
ijtc-1597	226	14	not	not	PART
ijtc-1597	226	15	conducted	conduct	VERB
ijtc-1597	226	16	an	an	DET
ijtc-1597	226	17	audit	audit	NOUN
ijtc-1597	226	18	.	.	PUNCT
ijtc-1597	227	1	the	the	DET
ijtc-1597	227	2	correction	correction	NOUN
ijtc-1597	227	3	must	must	AUX
ijtc-1597	227	4	be	be	AUX
ijtc-1597	227	5	made	make	VERB
ijtc-1597	227	6	by	by	ADP
ijtc-1597	227	7	submitting	submit	VERB
ijtc-1597	227	8	a	a	DET
ijtc-1597	227	9	written	write	VERB
ijtc-1597	227	10	statement	statement	NOUN
ijtc-1597	227	11	indicating	indicate	VERB
ijtc-1597	227	12	an	an	DET
ijtc-1597	227	13	error	error	NOUN
ijtc-1597	227	14	or	or	CCONJ
ijtc-1597	227	15	mistake	mistake	NOUN
ijtc-1597	227	16	in	in	ADP
ijtc-1597	227	17	the	the	DET
ijtc-1597	227	18	spt	spt	NOUN
ijtc-1597	227	19	.	.	PUNCT
ijtc-1597	228	1	however	however	ADV
ijtc-1597	228	2	,	,	PUNCT
ijtc-1597	228	3	there	there	PRON
ijtc-1597	228	4	is	be	VERB
ijtc-1597	228	5	a	a	DET
ijtc-1597	228	6	time	time	NOUN
ijtc-1597	228	7	limit	limit	NOUN
ijtc-1597	228	8	set	set	VERB
ijtc-1597	228	9	for	for	ADP
ijtc-1597	228	10	this	this	DET
ijtc-1597	228	11	correction	correction	NOUN
ijtc-1597	228	12	.	.	PUNCT
ijtc-1597	229	1	the	the	DET
ijtc-1597	229	2	taxpayer	taxpayer	NOUN
ijtc-1597	229	3	must	must	AUX
ijtc-1597	229	4	correct	correct	VERB
ijtc-1597	229	5	spt	spt	ADJ
ijtc-1597	229	6	corrections	correction	NOUN
ijtc-1597	229	7	that	that	PRON
ijtc-1597	229	8	indicate	indicate	VERB
ijtc-1597	229	9	a	a	DET
ijtc-1597	229	10	loss	loss	NOUN
ijtc-1597	229	11	or	or	CCONJ
ijtc-1597	229	12	overpayment	overpayment	ADJ
ijtc-1597	229	13	no	no	PRON
ijtc-1597	229	14	later	later	ADV
ijtc-1597	229	15	than	than	ADP
ijtc-1597	229	16	two	two	NUM
ijtc-1597	229	17	years	year	NOUN
ijtc-1597	229	18	before	before	ADP
ijtc-1597	229	19	the	the	DET
ijtc-1597	229	20	tax	tax	NOUN
ijtc-1597	229	21	assessment	assessment	NOUN
ijtc-1597	229	22	expiration	expiration	NOUN
ijtc-1597	229	23	date	date	NOUN
ijtc-1597	229	24	.	.	PUNCT
ijtc-1597	230	1	if	if	SCONJ
ijtc-1597	230	2	the	the	DET
ijtc-1597	230	3	correction	correction	NOUN
ijtc-1597	230	4	results	result	VERB
ijtc-1597	230	5	in	in	ADP
ijtc-1597	230	6	a	a	DET
ijtc-1597	230	7	higher	high	ADJ
ijtc-1597	230	8	tax	tax	NOUN
ijtc-1597	230	9	liability	liability	NOUN
ijtc-1597	230	10	,	,	PUNCT
ijtc-1597	230	11	the	the	DET
ijtc-1597	230	12	taxpayer	taxpayer	NOUN
ijtc-1597	230	13	will	will	AUX
ijtc-1597	230	14	be	be	AUX
ijtc-1597	230	15	subject	subject	ADJ
ijtc-1597	230	16	to	to	ADP
ijtc-1597	230	17	administrative	administrative	ADJ
ijtc-1597	230	18	sanctions	sanction	NOUN
ijtc-1597	230	19	in	in	ADP
ijtc-1597	230	20	the	the	DET
ijtc-1597	230	21	form	form	NOUN
ijtc-1597	230	22	of	of	ADP
ijtc-1597	230	23	interest	interest	NOUN
ijtc-1597	230	24	,	,	PUNCT
ijtc-1597	230	25	calculated	calculate	VERB
ijtc-1597	230	26	based	base	VERB
ijtc-1597	230	27	on	on	ADP
ijtc-1597	230	28	the	the	DET
ijtc-1597	230	29	interest	interest	NOUN
ijtc-1597	230	30	rate	rate	NOUN
ijtc-1597	230	31	set	set	VERB
ijtc-1597	230	32	by	by	ADP
ijtc-1597	230	33	the	the	DET
ijtc-1597	230	34	minister	minister	PROPN
ijtc-1597	230	35	of	of	ADP
ijtc-1597	230	36	finance	finance	PROPN
ijtc-1597	230	37	.	.	PUNCT
ijtc-1597	231	1	the	the	DET
ijtc-1597	231	2	interest	interest	NOUN
ijtc-1597	231	3	is	be	AUX
ijtc-1597	231	4	applied	apply	VERB
ijtc-1597	231	5	to	to	ADP
ijtc-1597	231	6	the	the	DET
ijtc-1597	231	7	underpaid	underpaid	ADJ
ijtc-1597	231	8	tax	tax	NOUN
ijtc-1597	231	9	amount	amount	NOUN
ijtc-1597	231	10	,	,	PUNCT
ijtc-1597	231	11	calculated	calculate	VERB
ijtc-1597	231	12	from	from	ADP
ijtc-1597	231	13	the	the	DET
ijtc-1597	231	14	deadline	deadline	NOUN
ijtc-1597	231	15	for	for	ADP
ijtc-1597	231	16	2019	2019	NUM
ijtc-1597	231	17	2020	2020	NUM
ijtc-1597	231	18	2021	2021	NUM
ijtc-1597	231	19	2022	2022	NUM
ijtc-1597	231	20	2023	2023	NUM
ijtc-1597	231	21	dismissed	dismiss	VERB
ijtc-1597	231	22	76	76	NUM
ijtc-1597	231	23	21	21	NUM
ijtc-1597	231	24	112	112	NUM
ijtc-1597	231	25	82	82	NUM
ijtc-1597	231	26	21	21	NUM
ijtc-1597	231	27	fully	fully	ADV
ijtc-1597	231	28	granted	grant	VERB
ijtc-1597	231	29	4.937	4.937	NUM
ijtc-1597	231	30	4.598	4.598	NUM
ijtc-1597	231	31	5.338	5.338	NUM
ijtc-1597	231	32	6.374	6.374	NUM
ijtc-1597	231	33	7.399	7.399	NUM
ijtc-1597	231	34	partially	partially	ADV
ijtc-1597	231	35	granted	grant	VERB
ijtc-1597	231	36	1.903	1.903	NUM
ijtc-1597	231	37	2.282	2.282	NUM
ijtc-1597	231	38	2.590	2.590	NUM
ijtc-1597	231	39	3.004	3.004	NUM
ijtc-1597	231	40	2.769	2.769	NUM
ijtc-1597	231	41	additional	additional	ADJ
ijtc-1597	231	42	tax	tax	NOUN
ijtc-1597	231	43	assessment	assessment	NOUN
ijtc-1597	231	44	1	1	NUM
ijtc-1597	231	45	6	6	NUM
ijtc-1597	231	46	9	9	NUM
ijtc-1597	231	47	1	1	NUM
ijtc-1597	231	48	2	2	NUM
ijtc-1597	231	49	rejected	reject	VERB
ijtc-1597	231	50	2.388	2.388	NUM
ijtc-1597	231	51	2.507	2.507	NUM
ijtc-1597	231	52	3.297	3.297	NUM
ijtc-1597	231	53	4.634	4.634	NUM
ijtc-1597	231	54	4.574	4.574	NUM
ijtc-1597	231	55	inadmissible	inadmissible	ADJ
ijtc-1597	231	56	621	621	NUM
ijtc-1597	231	57	573	573	NUM
ijtc-1597	231	58	1.381	1.381	NUM
ijtc-1597	231	59	959	959	NUM
ijtc-1597	231	60	1.174	1.174	NUM
ijtc-1597	231	61	withdrawal	withdrawal	NOUN
ijtc-1597	231	62	and	and	CCONJ
ijtc-1597	231	63	determination	determination	NOUN
ijtc-1597	232	1	240	240	NUM
ijtc-1597	232	2	141	141	NUM
ijtc-1597	232	3	232	232	NUM
ijtc-1597	232	4	507	507	NUM
ijtc-1597	232	5	339	339	NUM
ijtc-1597	232	6	0	0	NUM
ijtc-1597	232	7	2000	2000	NUM
ijtc-1597	232	8	4000	4000	NUM
ijtc-1597	232	9	6000	6000	NUM
ijtc-1597	232	10	8000	8000	NUM
ijtc-1597	232	11	10000	10000	NUM
ijtc-1597	232	12	12000	12000	NUM
ijtc-1597	232	13	14000	14000	NUM
ijtc-1597	232	14	16000	16000	NUM
ijtc-1597	232	15	18000	18000	NUM
ijtc-1597	232	16	ta	ta	ADP
ijtc-1597	233	1	x	x	PUNCT
ijtc-1597	233	2	d	d	NOUN
ijtc-1597	233	3	i	i	PRON
ijtc-1597	233	4	s	s	VERB
ijtc-1597	233	5	p	p	X
ijtc-1597	233	6	u	u	NOUN
ijtc-1597	233	7	te	te	ADP
ijtc-1597	233	8	r	r	NOUN
ijtc-1597	233	9	e	e	NOUN
ijtc-1597	233	10	s	s	VERB
ijtc-1597	233	11	ol	ol	PROPN
ijtc-1597	233	12	ut	ut	PROPN
ijtc-1597	233	13	ion	ion	NOUN
ijtc-1597	233	14	ou	ou	ADP
ijtc-1597	233	15	tc	tc	NOUN
ijtc-1597	233	16	om	om	NOUN
ijtc-1597	233	17	es	es	ADP
ijtc-1597	233	18	2	2	NUM
ijtc-1597	233	19	0	0	NUM
ijtc-1597	233	20	1	1	NUM
ijtc-1597	233	21	9	9	NUM
ijtc-1597	233	22	2	2	NUM
ijtc-1597	233	23	0	0	NUM
ijtc-1597	233	24	2	2	NUM
ijtc-1597	233	25	3	3	NUM
ijtc-1597	233	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	233	27	tax	tax	NOUN
ijtc-1597	233	28	dispute	dispute	NOUN
ijtc-1597	233	29	resolution	resolution	NOUN
ijtc-1597	233	30	mechanisms	mechanism	NOUN
ijtc-1597	233	31	:	:	PUNCT
ijtc-1597	233	32	legal	legal	ADJ
ijtc-1597	233	33	contributions	contribution	NOUN
ijtc-1597	233	34	of	of	ADP
ijtc-1597	233	35	tax	tax	NOUN
ijtc-1597	233	36	consultants	consultant	NOUN
ijtc-1597	233	37	and	and	CCONJ
ijtc-1597	233	38	tax	tax	NOUN
ijtc-1597	233	39	attorneys	attorney	NOUN
ijtc-1597	233	40	in	in	ADP
ijtc-1597	233	41	indonesia	indonesia	PROPN
ijtc-1597	233	42	silalahi	silalahi	PROPN
ijtc-1597	233	43	,	,	PUNCT
ijtc-1597	233	44	maulana	maulana	PROPN
ijtc-1597	233	45	,	,	PUNCT
ijtc-1597	233	46	ana	ana	PROPN
ijtc-1597	233	47	,	,	PUNCT
ijtc-1597	233	48	and	and	CCONJ
ijtc-1597	233	49	kurnia	kurnia	NOUN
ijtc-1597	234	1	40	40	NUM
ijtc-1597	234	2	|	|	ADV
ijtc-1597	234	3	ilomata	ilomata	PROPN
ijtc-1597	234	4	international	international	ADJ
ijtc-1597	234	5	journal	journal	NOUN
ijtc-1597	234	6	of	of	ADP
ijtc-1597	234	7	tax	tax	PROPN
ijtc-1597	234	8	&	&	CCONJ
ijtc-1597	234	9	accounting	accounting	NOUN
ijtc-1597	234	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	234	11	submitting	submit	VERB
ijtc-1597	234	12	the	the	DET
ijtc-1597	234	13	spt	spt	NOUN
ijtc-1597	234	14	until	until	ADP
ijtc-1597	234	15	the	the	DET
ijtc-1597	234	16	date	date	NOUN
ijtc-1597	234	17	of	of	ADP
ijtc-1597	234	18	payment	payment	NOUN
ijtc-1597	234	19	,	,	PUNCT
ijtc-1597	234	20	and	and	CCONJ
ijtc-1597	234	21	will	will	AUX
ijtc-1597	234	22	be	be	AUX
ijtc-1597	234	23	applied	apply	VERB
ijtc-1597	234	24	for	for	ADP
ijtc-1597	234	25	up	up	ADP
ijtc-1597	234	26	to	to	ADP
ijtc-1597	234	27	a	a	DET
ijtc-1597	234	28	maximum	maximum	NOUN
ijtc-1597	234	29	of	of	ADP
ijtc-1597	234	30	24	24	NUM
ijtc-1597	234	31	months	month	NOUN
ijtc-1597	234	32	.	.	PUNCT
ijtc-1597	235	1	the	the	DET
ijtc-1597	235	2	monthly	monthly	ADJ
ijtc-1597	235	3	interest	interest	NOUN
ijtc-1597	235	4	rate	rate	NOUN
ijtc-1597	235	5	is	be	AUX
ijtc-1597	235	6	calculated	calculate	VERB
ijtc-1597	235	7	based	base	VERB
ijtc-1597	235	8	on	on	ADP
ijtc-1597	235	9	the	the	DET
ijtc-1597	235	10	reference	reference	NOUN
ijtc-1597	235	11	interest	interest	NOUN
ijtc-1597	235	12	rate	rate	NOUN
ijtc-1597	235	13	plus	plus	CCONJ
ijtc-1597	235	14	5	5	NUM
ijtc-1597	235	15	%	%	NOUN
ijtc-1597	235	16	and	and	CCONJ
ijtc-1597	235	17	divided	divide	VERB
ijtc-1597	235	18	by	by	ADP
ijtc-1597	235	19	12	12	NUM
ijtc-1597	235	20	as	as	ADP
ijtc-1597	235	21	of	of	ADP
ijtc-1597	235	22	the	the	DET
ijtc-1597	235	23	date	date	NOUN
ijtc-1597	235	24	the	the	DET
ijtc-1597	235	25	penalty	penalty	NOUN
ijtc-1597	235	26	calculation	calculation	NOUN
ijtc-1597	235	27	starts	start	VERB
ijtc-1597	235	28	.	.	PUNCT
ijtc-1597	236	1	additionally	additionally	ADV
ijtc-1597	236	2	,	,	PUNCT
ijtc-1597	236	3	taxpayers	taxpayer	NOUN
ijtc-1597	236	4	still	still	ADV
ijtc-1597	236	5	have	have	VERB
ijtc-1597	236	6	the	the	DET
ijtc-1597	236	7	opportunity	opportunity	NOUN
ijtc-1597	236	8	to	to	PART
ijtc-1597	236	9	disclose	disclose	VERB
ijtc-1597	236	10	incorrect	incorrect	ADJ
ijtc-1597	236	11	spt	spt	NOUN
ijtc-1597	236	12	filings	filing	NOUN
ijtc-1597	236	13	,	,	PUNCT
ijtc-1597	236	14	even	even	ADV
ijtc-1597	236	15	after	after	SCONJ
ijtc-1597	236	16	the	the	DET
ijtc-1597	236	17	directorate	directorate	ADJ
ijtc-1597	236	18	general	general	NOUN
ijtc-1597	236	19	of	of	ADP
ijtc-1597	236	20	taxes	taxis	NOUN
ijtc-1597	236	21	has	have	AUX
ijtc-1597	236	22	conducted	conduct	VERB
ijtc-1597	236	23	an	an	DET
ijtc-1597	236	24	initial	initial	ADJ
ijtc-1597	236	25	evidence	evidence	NOUN
ijtc-1597	236	26	examination	examination	NOUN
ijtc-1597	236	27	.	.	PUNCT
ijtc-1597	237	1	if	if	SCONJ
ijtc-1597	237	2	the	the	DET
ijtc-1597	237	3	disclosure	disclosure	NOUN
ijtc-1597	237	4	is	be	AUX
ijtc-1597	237	5	made	make	VERB
ijtc-1597	237	6	voluntarily	voluntarily	ADV
ijtc-1597	237	7	,	,	PUNCT
ijtc-1597	237	8	the	the	DET
ijtc-1597	237	9	taxpayer	taxpayer	NOUN
ijtc-1597	237	10	must	must	AUX
ijtc-1597	237	11	submit	submit	VERB
ijtc-1597	237	12	a	a	DET
ijtc-1597	237	13	written	write	VERB
ijtc-1597	237	14	report	report	NOUN
ijtc-1597	237	15	regarding	regard	VERB
ijtc-1597	237	16	the	the	DET
ijtc-1597	237	17	incorrect	incorrect	ADJ
ijtc-1597	237	18	filing	filing	NOUN
ijtc-1597	237	19	of	of	ADP
ijtc-1597	237	20	the	the	DET
ijtc-1597	237	21	spt	spt	NOUN
ijtc-1597	237	22	.	.	PUNCT
ijtc-1597	238	1	in	in	ADP
ijtc-1597	238	2	this	this	DET
ijtc-1597	238	3	case	case	NOUN
ijtc-1597	238	4	,	,	PUNCT
ijtc-1597	238	5	the	the	DET
ijtc-1597	238	6	taxpayer	taxpayer	NOUN
ijtc-1597	238	7	must	must	AUX
ijtc-1597	238	8	also	also	ADV
ijtc-1597	238	9	pay	pay	VERB
ijtc-1597	238	10	the	the	DET
ijtc-1597	238	11	outstanding	outstanding	ADJ
ijtc-1597	238	12	tax	tax	NOUN
ijtc-1597	238	13	and	and	CCONJ
ijtc-1597	238	14	administrative	administrative	ADJ
ijtc-1597	238	15	penalties	penalty	NOUN
ijtc-1597	238	16	in	in	ADP
ijtc-1597	238	17	interest	interest	NOUN
ijtc-1597	238	18	.	.	PUNCT
ijtc-1597	239	1	the	the	DET
ijtc-1597	239	2	examination	examination	NOUN
ijtc-1597	239	3	will	will	AUX
ijtc-1597	239	4	continue	continue	VERB
ijtc-1597	239	5	if	if	SCONJ
ijtc-1597	239	6	corrections	correction	NOUN
ijtc-1597	239	7	are	be	AUX
ijtc-1597	239	8	made	make	VERB
ijtc-1597	239	9	after	after	ADP
ijtc-1597	239	10	the	the	DET
ijtc-1597	239	11	initial	initial	ADJ
ijtc-1597	239	12	examination	examination	NOUN
ijtc-1597	239	13	but	but	CCONJ
ijtc-1597	239	14	before	before	SCONJ
ijtc-1597	239	15	the	the	DET
ijtc-1597	239	16	results	result	NOUN
ijtc-1597	239	17	are	be	AUX
ijtc-1597	239	18	provided	provide	VERB
ijtc-1597	239	19	.	.	PUNCT
ijtc-1597	240	1	article	article	NOUN
ijtc-1597	240	2	8	8	NUM
ijtc-1597	240	3	also	also	ADV
ijtc-1597	240	4	allows	allow	VERB
ijtc-1597	240	5	taxpayers	taxpayer	NOUN
ijtc-1597	240	6	to	to	PART
ijtc-1597	240	7	correct	correct	VERB
ijtc-1597	240	8	their	their	PRON
ijtc-1597	240	9	annual	annual	ADJ
ijtc-1597	240	10	spt	spt	NOUN
ijtc-1597	240	11	if	if	SCONJ
ijtc-1597	240	12	,	,	PUNCT
ijtc-1597	240	13	after	after	ADP
ijtc-1597	240	14	receiving	receive	VERB
ijtc-1597	240	15	a	a	DET
ijtc-1597	240	16	tax	tax	NOUN
ijtc-1597	240	17	assessment	assessment	NOUN
ijtc-1597	240	18	letter	letter	NOUN
ijtc-1597	240	19	or	or	CCONJ
ijtc-1597	240	20	other	other	ADJ
ijtc-1597	240	21	decisions	decision	NOUN
ijtc-1597	240	22	related	relate	VERB
ijtc-1597	240	23	to	to	ADP
ijtc-1597	240	24	different	different	ADJ
ijtc-1597	240	25	fiscal	fiscal	ADJ
ijtc-1597	240	26	losses	loss	NOUN
ijtc-1597	240	27	,	,	PUNCT
ijtc-1597	240	28	the	the	DET
ijtc-1597	240	29	taxpayer	taxpayer	NOUN
ijtc-1597	240	30	can	can	AUX
ijtc-1597	240	31	correct	correct	VERB
ijtc-1597	240	32	within	within	ADP
ijtc-1597	240	33	3	3	NUM
ijtc-1597	240	34	months	month	NOUN
ijtc-1597	240	35	of	of	ADP
ijtc-1597	240	36	receiving	receive	VERB
ijtc-1597	240	37	the	the	DET
ijtc-1597	240	38	letter	letter	NOUN
ijtc-1597	240	39	.	.	PUNCT
ijtc-1597	241	1	this	this	DET
ijtc-1597	241	2	correction	correction	NOUN
ijtc-1597	241	3	must	must	AUX
ijtc-1597	241	4	also	also	ADV
ijtc-1597	241	5	be	be	AUX
ijtc-1597	241	6	made	make	VERB
ijtc-1597	241	7	if	if	SCONJ
ijtc-1597	241	8	the	the	DET
ijtc-1597	241	9	directorate	directorate	ADJ
ijtc-1597	241	10	general	general	NOUN
ijtc-1597	241	11	of	of	ADP
ijtc-1597	241	12	taxes	taxis	NOUN
ijtc-1597	241	13	has	have	AUX
ijtc-1597	241	14	not	not	PART
ijtc-1597	241	15	conducted	conduct	VERB
ijtc-1597	241	16	an	an	DET
ijtc-1597	241	17	audit	audit	NOUN
ijtc-1597	241	18	.	.	PUNCT
ijtc-1597	242	1	therefore	therefore	ADV
ijtc-1597	242	2	,	,	PUNCT
ijtc-1597	242	3	article	article	NOUN
ijtc-1597	242	4	8	8	NUM
ijtc-1597	242	5	allows	allow	VERB
ijtc-1597	242	6	taxpayers	taxpayer	NOUN
ijtc-1597	242	7	to	to	PART
ijtc-1597	242	8	correct	correct	VERB
ijtc-1597	242	9	mistakes	mistake	NOUN
ijtc-1597	242	10	in	in	ADP
ijtc-1597	242	11	their	their	PRON
ijtc-1597	242	12	spt	spt	ADJ
ijtc-1597	242	13	filings	filing	NOUN
ijtc-1597	242	14	while	while	SCONJ
ijtc-1597	242	15	ensuring	ensure	VERB
ijtc-1597	242	16	the	the	DET
ijtc-1597	242	17	obligation	obligation	NOUN
ijtc-1597	242	18	to	to	PART
ijtc-1597	242	19	pay	pay	VERB
ijtc-1597	242	20	taxes	taxis	NOUN
ijtc-1597	242	21	is	be	AUX
ijtc-1597	242	22	consistent	consistent	ADJ
ijtc-1597	242	23	with	with	ADP
ijtc-1597	242	24	the	the	DET
ijtc-1597	242	25	amount	amount	NOUN
ijtc-1597	242	26	due	due	ADJ
ijtc-1597	242	27	.	.	PUNCT
ijtc-1597	243	1	b.	b.	PROPN
ijtc-1597	243	2	correction	correction	NOUN
ijtc-1597	243	3	of	of	ADP
ijtc-1597	243	4	tax	tax	NOUN
ijtc-1597	243	5	assessments	assessment	NOUN
ijtc-1597	243	6	due	due	ADP
ijtc-1597	243	7	to	to	ADP
ijtc-1597	243	8	misapplication	misapplication	NOUN
ijtc-1597	243	9	of	of	ADP
ijtc-1597	243	10	laws	law	NOUN
ijtc-1597	243	11	article	article	NOUN
ijtc-1597	243	12	16	16	NUM
ijtc-1597	243	13	of	of	ADP
ijtc-1597	243	14	the	the	DET
ijtc-1597	243	15	kup	kup	PROPN
ijtc-1597	243	16	law	law	NOUN
ijtc-1597	243	17	provides	provide	VERB
ijtc-1597	243	18	the	the	DET
ijtc-1597	243	19	legal	legal	ADJ
ijtc-1597	243	20	foundation	foundation	NOUN
ijtc-1597	243	21	for	for	ADP
ijtc-1597	243	22	correcting	correct	VERB
ijtc-1597	243	23	tax	tax	NOUN
ijtc-1597	243	24	assessment	assessment	NOUN
ijtc-1597	243	25	notices	notice	NOUN
ijtc-1597	243	26	and	and	CCONJ
ijtc-1597	243	27	other	other	ADJ
ijtc-1597	243	28	tax	tax	NOUN
ijtc-1597	243	29	documents	document	NOUN
ijtc-1597	243	30	issued	issue	VERB
ijtc-1597	243	31	by	by	ADP
ijtc-1597	243	32	the	the	DET
ijtc-1597	243	33	directorate	directorate	ADJ
ijtc-1597	243	34	general	general	NOUN
ijtc-1597	243	35	of	of	ADP
ijtc-1597	243	36	taxes	taxis	NOUN
ijtc-1597	243	37	(	(	PUNCT
ijtc-1597	243	38	dgt	dgt	NOUN
ijtc-1597	243	39	)	)	PUNCT
ijtc-1597	243	40	.	.	PUNCT
ijtc-1597	244	1	this	this	DET
ijtc-1597	244	2	provision	provision	NOUN
ijtc-1597	244	3	aims	aim	VERB
ijtc-1597	244	4	to	to	PART
ijtc-1597	244	5	ensure	ensure	VERB
ijtc-1597	244	6	fairness	fairness	NOUN
ijtc-1597	244	7	in	in	ADP
ijtc-1597	244	8	tax	tax	NOUN
ijtc-1597	244	9	administration	administration	NOUN
ijtc-1597	244	10	by	by	ADP
ijtc-1597	244	11	offering	offer	VERB
ijtc-1597	244	12	an	an	DET
ijtc-1597	244	13	opportunity	opportunity	NOUN
ijtc-1597	244	14	to	to	PART
ijtc-1597	244	15	rectify	rectify	VERB
ijtc-1597	244	16	administrative	administrative	ADJ
ijtc-1597	244	17	errors	error	NOUN
ijtc-1597	244	18	caused	cause	VERB
ijtc-1597	244	19	by	by	ADP
ijtc-1597	244	20	the	the	DET
ijtc-1597	244	21	tax	tax	NOUN
ijtc-1597	244	22	authority	authority	NOUN
ijtc-1597	244	23	or	or	CCONJ
ijtc-1597	244	24	the	the	DET
ijtc-1597	244	25	taxpayer	taxpayer	NOUN
ijtc-1597	244	26	.	.	PUNCT
ijtc-1597	245	1	corrections	correction	NOUN
ijtc-1597	245	2	can	can	AUX
ijtc-1597	245	3	be	be	AUX
ijtc-1597	245	4	made	make	VERB
ijtc-1597	245	5	to	to	ADP
ijtc-1597	245	6	documents	document	NOUN
ijtc-1597	245	7	such	such	ADJ
ijtc-1597	245	8	as	as	ADP
ijtc-1597	245	9	the	the	DET
ijtc-1597	245	10	tax	tax	NOUN
ijtc-1597	245	11	underpayment	underpayment	ADJ
ijtc-1597	245	12	assessment	assessment	NOUN
ijtc-1597	245	13	notice	notice	NOUN
ijtc-1597	245	14	,	,	PUNCT
ijtc-1597	245	15	objection	objection	NOUN
ijtc-1597	245	16	decision	decision	NOUN
ijtc-1597	245	17	,	,	PUNCT
ijtc-1597	245	18	administrative	administrative	ADJ
ijtc-1597	245	19	sanction	sanction	NOUN
ijtc-1597	245	20	reduction	reduction	NOUN
ijtc-1597	245	21	decision	decision	NOUN
ijtc-1597	245	22	,	,	PUNCT
ijtc-1597	245	23	and	and	CCONJ
ijtc-1597	245	24	others	other	NOUN
ijtc-1597	245	25	in	in	ADP
ijtc-1597	245	26	clerical	clerical	ADJ
ijtc-1597	245	27	errors	error	NOUN
ijtc-1597	245	28	,	,	PUNCT
ijtc-1597	245	29	miscalculations	miscalculation	NOUN
ijtc-1597	245	30	,	,	PUNCT
ijtc-1597	245	31	or	or	CCONJ
ijtc-1597	245	32	misapplication	misapplication	NOUN
ijtc-1597	245	33	of	of	ADP
ijtc-1597	245	34	tax	tax	NOUN
ijtc-1597	245	35	regulations	regulation	NOUN
ijtc-1597	245	36	.	.	PUNCT
ijtc-1597	246	1	this	this	DET
ijtc-1597	246	2	article	article	NOUN
ijtc-1597	246	3	also	also	ADV
ijtc-1597	246	4	allows	allow	VERB
ijtc-1597	246	5	taxpayers	taxpayer	NOUN
ijtc-1597	246	6	to	to	PART
ijtc-1597	246	7	request	request	VERB
ijtc-1597	246	8	corrections	correction	NOUN
ijtc-1597	246	9	from	from	ADP
ijtc-1597	246	10	the	the	DET
ijtc-1597	246	11	dgt	dgt	NOUN
ijtc-1597	246	12	.	.	PUNCT
ijtc-1597	247	1	the	the	DET
ijtc-1597	247	2	dgt	dgt	PROPN
ijtc-1597	247	3	is	be	AUX
ijtc-1597	247	4	required	require	VERB
ijtc-1597	247	5	to	to	PART
ijtc-1597	247	6	decide	decide	VERB
ijtc-1597	247	7	within	within	ADP
ijtc-1597	247	8	six	six	NUM
ijtc-1597	247	9	months	month	NOUN
ijtc-1597	247	10	of	of	ADP
ijtc-1597	247	11	receiving	receive	VERB
ijtc-1597	247	12	the	the	DET
ijtc-1597	247	13	request	request	NOUN
ijtc-1597	247	14	.	.	PUNCT
ijtc-1597	248	1	if	if	SCONJ
ijtc-1597	248	2	the	the	DET
ijtc-1597	248	3	deadline	deadline	NOUN
ijtc-1597	248	4	is	be	AUX
ijtc-1597	248	5	not	not	PART
ijtc-1597	248	6	met	meet	VERB
ijtc-1597	248	7	,	,	PUNCT
ijtc-1597	248	8	the	the	DET
ijtc-1597	248	9	correction	correction	NOUN
ijtc-1597	248	10	request	request	NOUN
ijtc-1597	248	11	is	be	AUX
ijtc-1597	248	12	automatically	automatically	ADV
ijtc-1597	248	13	deemed	deem	VERB
ijtc-1597	248	14	granted	grant	VERB
ijtc-1597	248	15	,	,	PUNCT
ijtc-1597	248	16	thus	thus	ADV
ijtc-1597	248	17	providing	provide	VERB
ijtc-1597	248	18	legal	legal	ADJ
ijtc-1597	248	19	certainty	certainty	NOUN
ijtc-1597	248	20	for	for	ADP
ijtc-1597	248	21	the	the	DET
ijtc-1597	248	22	taxpayer	taxpayer	NOUN
ijtc-1597	248	23	.	.	PUNCT
ijtc-1597	249	1	furthermore	furthermore	ADV
ijtc-1597	249	2	,	,	PUNCT
ijtc-1597	249	3	the	the	DET
ijtc-1597	249	4	taxpayer	taxpayer	NOUN
ijtc-1597	249	5	has	have	VERB
ijtc-1597	249	6	the	the	DET
ijtc-1597	249	7	right	right	NOUN
ijtc-1597	249	8	to	to	PART
ijtc-1597	249	9	request	request	VERB
ijtc-1597	249	10	written	write	VERB
ijtc-1597	249	11	clarification	clarification	NOUN
ijtc-1597	249	12	regarding	regard	VERB
ijtc-1597	249	13	the	the	DET
ijtc-1597	249	14	basis	basis	NOUN
ijtc-1597	249	15	for	for	ADP
ijtc-1597	249	16	the	the	DET
ijtc-1597	249	17	rejection	rejection	NOUN
ijtc-1597	249	18	or	or	CCONJ
ijtc-1597	249	19	approval	approval	NOUN
ijtc-1597	249	20	of	of	ADP
ijtc-1597	249	21	the	the	DET
ijtc-1597	249	22	request	request	NOUN
ijtc-1597	249	23	,	,	PUNCT
ijtc-1597	249	24	ensuring	ensure	VERB
ijtc-1597	249	25	transparency	transparency	NOUN
ijtc-1597	249	26	and	and	CCONJ
ijtc-1597	249	27	accountability	accountability	NOUN
ijtc-1597	249	28	in	in	ADP
ijtc-1597	249	29	the	the	DET
ijtc-1597	249	30	tax	tax	NOUN
ijtc-1597	249	31	administration	administration	NOUN
ijtc-1597	249	32	process	process	NOUN
ijtc-1597	249	33	.	.	PUNCT
ijtc-1597	250	1	the	the	DET
ijtc-1597	250	2	scope	scope	NOUN
ijtc-1597	250	3	of	of	ADP
ijtc-1597	250	4	corrections	correction	NOUN
ijtc-1597	250	5	includes	include	VERB
ijtc-1597	250	6	errors	error	NOUN
ijtc-1597	250	7	such	such	ADJ
ijtc-1597	250	8	as	as	ADP
ijtc-1597	250	9	typographical	typographical	ADJ
ijtc-1597	250	10	mistakes	mistake	NOUN
ijtc-1597	250	11	(	(	PUNCT
ijtc-1597	250	12	e.g.	e.g.	ADV
ijtc-1597	250	13	,	,	PUNCT
ijtc-1597	250	14	incorrect	incorrect	ADJ
ijtc-1597	250	15	name	name	NOUN
ijtc-1597	250	16	,	,	PUNCT
ijtc-1597	250	17	address	address	NOUN
ijtc-1597	250	18	,	,	PUNCT
ijtc-1597	250	19	or	or	CCONJ
ijtc-1597	250	20	taxpayer	taxpayer	NOUN
ijtc-1597	250	21	identification	identification	NOUN
ijtc-1597	250	22	number	number	NOUN
ijtc-1597	250	23	)	)	PUNCT
ijtc-1597	250	24	,	,	PUNCT
ijtc-1597	250	25	calculation	calculation	NOUN
ijtc-1597	250	26	errors	error	NOUN
ijtc-1597	250	27	(	(	PUNCT
ijtc-1597	250	28	e.g.	e.g.	ADV
ijtc-1597	250	29	,	,	PUNCT
ijtc-1597	250	30	arithmetic	arithmetic	ADJ
ijtc-1597	250	31	mistakes	mistake	NOUN
ijtc-1597	250	32	)	)	PUNCT
ijtc-1597	250	33	,	,	PUNCT
ijtc-1597	250	34	and	and	CCONJ
ijtc-1597	250	35	misapplication	misapplication	NOUN
ijtc-1597	250	36	of	of	ADP
ijtc-1597	250	37	tax	tax	NOUN
ijtc-1597	250	38	provisions	provision	NOUN
ijtc-1597	250	39	(	(	PUNCT
ijtc-1597	250	40	e.g.	e.g.	ADV
ijtc-1597	250	41	,	,	PUNCT
ijtc-1597	250	42	incorrect	incorrect	ADJ
ijtc-1597	250	43	tax	tax	NOUN
ijtc-1597	250	44	rates	rate	NOUN
ijtc-1597	250	45	or	or	CCONJ
ijtc-1597	250	46	taxable	taxable	ADJ
ijtc-1597	250	47	income	income	NOUN
ijtc-1597	250	48	calculations	calculation	NOUN
ijtc-1597	250	49	)	)	PUNCT
ijtc-1597	250	50	.	.	PUNCT
ijtc-1597	251	1	this	this	DET
ijtc-1597	251	2	mechanism	mechanism	NOUN
ijtc-1597	251	3	is	be	AUX
ijtc-1597	251	4	designed	design	VERB
ijtc-1597	251	5	to	to	PART
ijtc-1597	251	6	support	support	VERB
ijtc-1597	251	7	good	good	ADJ
ijtc-1597	251	8	governance	governance	NOUN
ijtc-1597	251	9	by	by	ADP
ijtc-1597	251	10	addressing	address	VERB
ijtc-1597	251	11	administrative	administrative	ADJ
ijtc-1597	251	12	errors	error	NOUN
ijtc-1597	251	13	without	without	ADP
ijtc-1597	251	14	the	the	DET
ijtc-1597	251	15	need	need	NOUN
ijtc-1597	251	16	for	for	ADP
ijtc-1597	251	17	more	more	ADJ
ijtc-1597	251	18	complex	complex	ADJ
ijtc-1597	251	19	dispute	dispute	NOUN
ijtc-1597	251	20	processes	process	NOUN
ijtc-1597	251	21	.	.	PUNCT
ijtc-1597	252	1	therefore	therefore	ADV
ijtc-1597	252	2	,	,	PUNCT
ijtc-1597	252	3	this	this	DET
ijtc-1597	252	4	provision	provision	NOUN
ijtc-1597	252	5	offers	offer	VERB
ijtc-1597	252	6	an	an	DET
ijtc-1597	252	7	effective	effective	ADJ
ijtc-1597	252	8	solution	solution	NOUN
ijtc-1597	252	9	for	for	ADP
ijtc-1597	252	10	both	both	DET
ijtc-1597	252	11	taxpayers	taxpayer	NOUN
ijtc-1597	252	12	and	and	CCONJ
ijtc-1597	252	13	the	the	DET
ijtc-1597	252	14	tax	tax	NOUN
ijtc-1597	252	15	authority	authority	NOUN
ijtc-1597	252	16	in	in	ADP
ijtc-1597	252	17	resolving	resolve	VERB
ijtc-1597	252	18	administrative	administrative	ADJ
ijtc-1597	252	19	issues	issue	NOUN
ijtc-1597	252	20	in	in	ADP
ijtc-1597	252	21	the	the	DET
ijtc-1597	252	22	taxation	taxation	NOUN
ijtc-1597	252	23	field	field	NOUN
ijtc-1597	252	24	.	.	PUNCT
ijtc-1597	253	1	c.	c.	NOUN
ijtc-1597	253	2	reduction	reduction	NOUN
ijtc-1597	253	3	or	or	CCONJ
ijtc-1597	253	4	correction	correction	NOUN
ijtc-1597	253	5	of	of	ADP
ijtc-1597	253	6	incorrect	incorrect	ADJ
ijtc-1597	253	7	tax	tax	NOUN
ijtc-1597	253	8	assessments	assessment	NOUN
ijtc-1597	253	9	article	article	NOUN
ijtc-1597	253	10	36	36	NUM
ijtc-1597	253	11	,	,	PUNCT
ijtc-1597	253	12	paragraph	paragraph	NOUN
ijtc-1597	253	13	(	(	PUNCT
ijtc-1597	253	14	1	1	NUM
ijtc-1597	253	15	)	)	PUNCT
ijtc-1597	253	16	of	of	ADP
ijtc-1597	253	17	the	the	DET
ijtc-1597	253	18	kup	kup	PROPN
ijtc-1597	253	19	law	law	NOUN
ijtc-1597	253	20	grants	grant	VERB
ijtc-1597	253	21	the	the	DET
ijtc-1597	253	22	director	director	NOUN
ijtc-1597	253	23	general	general	ADJ
ijtc-1597	253	24	of	of	ADP
ijtc-1597	253	25	taxes	taxis	NOUN
ijtc-1597	253	26	the	the	DET
ijtc-1597	253	27	authority	authority	NOUN
ijtc-1597	253	28	,	,	PUNCT
ijtc-1597	253	29	either	either	CCONJ
ijtc-1597	253	30	by	by	ADP
ijtc-1597	253	31	their	their	PRON
ijtc-1597	253	32	initiative	initiative	NOUN
ijtc-1597	253	33	or	or	CCONJ
ijtc-1597	253	34	upon	upon	SCONJ
ijtc-1597	253	35	request	request	NOUN
ijtc-1597	253	36	by	by	ADP
ijtc-1597	253	37	the	the	DET
ijtc-1597	253	38	taxpayer	taxpayer	NOUN
ijtc-1597	253	39	,	,	PUNCT
ijtc-1597	253	40	to	to	PART
ijtc-1597	253	41	reduce	reduce	VERB
ijtc-1597	253	42	or	or	CCONJ
ijtc-1597	253	43	cancel	cancel	VERB
ijtc-1597	253	44	administrative	administrative	ADJ
ijtc-1597	253	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	253	46	tax	tax	NOUN
ijtc-1597	253	47	dispute	dispute	NOUN
ijtc-1597	253	48	resolution	resolution	NOUN
ijtc-1597	253	49	mechanisms	mechanism	NOUN
ijtc-1597	253	50	:	:	PUNCT
ijtc-1597	253	51	legal	legal	ADJ
ijtc-1597	253	52	contributions	contribution	NOUN
ijtc-1597	253	53	of	of	ADP
ijtc-1597	253	54	tax	tax	NOUN
ijtc-1597	253	55	consultants	consultant	NOUN
ijtc-1597	253	56	and	and	CCONJ
ijtc-1597	253	57	tax	tax	NOUN
ijtc-1597	253	58	attorneys	attorney	NOUN
ijtc-1597	253	59	in	in	ADP
ijtc-1597	253	60	indonesia	indonesia	PROPN
ijtc-1597	253	61	silalahi	silalahi	PROPN
ijtc-1597	253	62	,	,	PUNCT
ijtc-1597	253	63	maulana	maulana	PROPN
ijtc-1597	253	64	,	,	PUNCT
ijtc-1597	253	65	ana	ana	PROPN
ijtc-1597	253	66	,	,	PUNCT
ijtc-1597	253	67	and	and	CCONJ
ijtc-1597	253	68	kurnia	kurnia	NOUN
ijtc-1597	254	1	41	41	NUM
ijtc-1597	254	2	|	|	ADV
ijtc-1597	254	3	ilomata	ilomata	PROPN
ijtc-1597	254	4	international	international	ADJ
ijtc-1597	254	5	journal	journal	NOUN
ijtc-1597	254	6	of	of	ADP
ijtc-1597	254	7	tax	tax	PROPN
ijtc-1597	254	8	&	&	CCONJ
ijtc-1597	254	9	accounting	account	VERB
ijtc-1597	254	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	254	11	sanctions	sanction	NOUN
ijtc-1597	254	12	,	,	PUNCT
ijtc-1597	254	13	such	such	ADJ
ijtc-1597	254	14	as	as	ADP
ijtc-1597	254	15	interest	interest	NOUN
ijtc-1597	254	16	,	,	PUNCT
ijtc-1597	254	17	fines	fine	NOUN
ijtc-1597	254	18	,	,	PUNCT
ijtc-1597	254	19	and	and	CCONJ
ijtc-1597	254	20	increases	increase	NOUN
ijtc-1597	254	21	imposed	impose	VERB
ijtc-1597	254	22	due	due	ADP
ijtc-1597	254	23	to	to	ADP
ijtc-1597	254	24	the	the	DET
ijtc-1597	254	25	taxpayer	taxpayer	NOUN
ijtc-1597	254	26	’s	’s	PART
ijtc-1597	254	27	oversight	oversight	NOUN
ijtc-1597	254	28	or	or	CCONJ
ijtc-1597	254	29	errors	error	NOUN
ijtc-1597	254	30	not	not	PART
ijtc-1597	254	31	attributable	attributable	ADJ
ijtc-1597	254	32	to	to	ADP
ijtc-1597	254	33	them	they	PRON
ijtc-1597	254	34	.	.	PUNCT
ijtc-1597	255	1	it	it	PRON
ijtc-1597	255	2	also	also	ADV
ijtc-1597	255	3	allows	allow	VERB
ijtc-1597	255	4	for	for	ADP
ijtc-1597	255	5	the	the	DET
ijtc-1597	255	6	reduction	reduction	NOUN
ijtc-1597	255	7	or	or	CCONJ
ijtc-1597	255	8	cancellation	cancellation	NOUN
ijtc-1597	255	9	of	of	ADP
ijtc-1597	255	10	incorrect	incorrect	ADJ
ijtc-1597	255	11	tax	tax	NOUN
ijtc-1597	255	12	assessments	assessment	NOUN
ijtc-1597	255	13	or	or	CCONJ
ijtc-1597	255	14	tax	tax	NOUN
ijtc-1597	255	15	collection	collection	NOUN
ijtc-1597	255	16	notices	notice	NOUN
ijtc-1597	255	17	and	and	CCONJ
ijtc-1597	255	18	the	the	DET
ijtc-1597	255	19	annulment	annulment	NOUN
ijtc-1597	255	20	of	of	ADP
ijtc-1597	255	21	tax	tax	NOUN
ijtc-1597	255	22	audit	audit	NOUN
ijtc-1597	255	23	results	result	NOUN
ijtc-1597	255	24	or	or	CCONJ
ijtc-1597	255	25	tax	tax	NOUN
ijtc-1597	255	26	assessments	assessment	NOUN
ijtc-1597	255	27	issued	issue	VERB
ijtc-1597	255	28	without	without	ADP
ijtc-1597	255	29	submitting	submit	VERB
ijtc-1597	255	30	an	an	DET
ijtc-1597	255	31	audit	audit	NOUN
ijtc-1597	255	32	result	result	NOUN
ijtc-1597	255	33	notification	notification	NOUN
ijtc-1597	255	34	or	or	CCONJ
ijtc-1597	255	35	a	a	DET
ijtc-1597	255	36	final	final	ADJ
ijtc-1597	255	37	discussion	discussion	NOUN
ijtc-1597	255	38	of	of	ADP
ijtc-1597	255	39	the	the	DET
ijtc-1597	255	40	audit	audit	NOUN
ijtc-1597	255	41	result	result	VERB
ijtc-1597	255	42	with	with	ADP
ijtc-1597	255	43	the	the	DET
ijtc-1597	255	44	taxpayer	taxpayer	NOUN
ijtc-1597	255	45	.	.	PUNCT
ijtc-1597	256	1	the	the	DET
ijtc-1597	256	2	taxpayer	taxpayer	NOUN
ijtc-1597	256	3	can	can	AUX
ijtc-1597	256	4	request	request	VERB
ijtc-1597	256	5	such	such	ADJ
ijtc-1597	256	6	reductions	reduction	NOUN
ijtc-1597	256	7	or	or	CCONJ
ijtc-1597	256	8	cancellations	cancellation	NOUN
ijtc-1597	256	9	up	up	ADP
ijtc-1597	256	10	to	to	ADP
ijtc-1597	256	11	two	two	NUM
ijtc-1597	256	12	times	time	NOUN
ijtc-1597	256	13	for	for	ADP
ijtc-1597	256	14	administrative	administrative	ADJ
ijtc-1597	256	15	sanctions	sanction	NOUN
ijtc-1597	256	16	,	,	PUNCT
ijtc-1597	256	17	tax	tax	NOUN
ijtc-1597	256	18	assessments	assessment	NOUN
ijtc-1597	256	19	,	,	PUNCT
ijtc-1597	256	20	and	and	CCONJ
ijtc-1597	256	21	tax	tax	NOUN
ijtc-1597	256	22	collection	collection	NOUN
ijtc-1597	256	23	notices	notice	NOUN
ijtc-1597	256	24	,	,	PUNCT
ijtc-1597	256	25	and	and	CCONJ
ijtc-1597	256	26	once	once	ADV
ijtc-1597	256	27	for	for	ADP
ijtc-1597	256	28	the	the	DET
ijtc-1597	256	29	annulment	annulment	NOUN
ijtc-1597	256	30	of	of	ADP
ijtc-1597	256	31	tax	tax	NOUN
ijtc-1597	256	32	audit	audit	NOUN
ijtc-1597	256	33	results	result	NOUN
ijtc-1597	256	34	or	or	CCONJ
ijtc-1597	256	35	assessments	assessment	NOUN
ijtc-1597	256	36	.	.	PUNCT
ijtc-1597	257	1	the	the	DET
ijtc-1597	257	2	director	director	NOUN
ijtc-1597	257	3	general	general	NOUN
ijtc-1597	257	4	of	of	ADP
ijtc-1597	257	5	taxes	taxis	NOUN
ijtc-1597	257	6	must	must	AUX
ijtc-1597	257	7	decide	decide	VERB
ijtc-1597	257	8	within	within	ADP
ijtc-1597	257	9	six	six	NUM
ijtc-1597	257	10	months	month	NOUN
ijtc-1597	257	11	of	of	ADP
ijtc-1597	257	12	receiving	receive	VERB
ijtc-1597	257	13	the	the	DET
ijtc-1597	257	14	request	request	NOUN
ijtc-1597	257	15	.	.	PUNCT
ijtc-1597	258	1	the	the	DET
ijtc-1597	258	2	request	request	NOUN
ijtc-1597	258	3	is	be	AUX
ijtc-1597	258	4	deemed	deem	VERB
ijtc-1597	258	5	granted	grant	VERB
ijtc-1597	258	6	if	if	SCONJ
ijtc-1597	258	7	the	the	DET
ijtc-1597	258	8	decision	decision	NOUN
ijtc-1597	258	9	is	be	AUX
ijtc-1597	258	10	not	not	PART
ijtc-1597	258	11	made	make	VERB
ijtc-1597	258	12	within	within	ADP
ijtc-1597	258	13	this	this	DET
ijtc-1597	258	14	period	period	NOUN
ijtc-1597	258	15	.	.	PUNCT
ijtc-1597	259	1	if	if	SCONJ
ijtc-1597	259	2	the	the	DET
ijtc-1597	259	3	taxpayer	taxpayer	NOUN
ijtc-1597	259	4	requests	request	NOUN
ijtc-1597	259	5	,	,	PUNCT
ijtc-1597	259	6	the	the	DET
ijtc-1597	259	7	director	director	NOUN
ijtc-1597	259	8	general	general	NOUN
ijtc-1597	259	9	of	of	ADP
ijtc-1597	259	10	taxes	taxis	NOUN
ijtc-1597	259	11	must	must	AUX
ijtc-1597	259	12	provide	provide	VERB
ijtc-1597	259	13	written	write	VERB
ijtc-1597	259	14	reasons	reason	NOUN
ijtc-1597	259	15	for	for	ADP
ijtc-1597	259	16	the	the	DET
ijtc-1597	259	17	rejection	rejection	NOUN
ijtc-1597	259	18	or	or	CCONJ
ijtc-1597	259	19	partial	partial	ADJ
ijtc-1597	259	20	approval	approval	NOUN
ijtc-1597	259	21	of	of	ADP
ijtc-1597	259	22	the	the	DET
ijtc-1597	259	23	request	request	NOUN
ijtc-1597	259	24	.	.	PUNCT
ijtc-1597	260	1	d.	d.	NOUN
ijtc-1597	260	2	objection	objection	NOUN
ijtc-1597	260	3	article	article	NOUN
ijtc-1597	260	4	25	25	NUM
ijtc-1597	260	5	of	of	ADP
ijtc-1597	260	6	the	the	DET
ijtc-1597	260	7	kup	kup	PROPN
ijtc-1597	260	8	law	law	NOUN
ijtc-1597	260	9	regulates	regulate	VERB
ijtc-1597	260	10	the	the	DET
ijtc-1597	260	11	taxpayer	taxpayer	NOUN
ijtc-1597	260	12	's	's	PART
ijtc-1597	260	13	right	right	NOUN
ijtc-1597	260	14	to	to	PART
ijtc-1597	260	15	file	file	VERB
ijtc-1597	260	16	an	an	DET
ijtc-1597	260	17	objection	objection	NOUN
ijtc-1597	260	18	to	to	ADP
ijtc-1597	260	19	decisions	decision	NOUN
ijtc-1597	260	20	made	make	VERB
ijtc-1597	260	21	by	by	ADP
ijtc-1597	260	22	the	the	DET
ijtc-1597	260	23	directorate	directorate	ADJ
ijtc-1597	260	24	general	general	NOUN
ijtc-1597	260	25	of	of	ADP
ijtc-1597	260	26	taxes	taxis	NOUN
ijtc-1597	260	27	(	(	PUNCT
ijtc-1597	260	28	dgt	dgt	NOUN
ijtc-1597	260	29	)	)	PUNCT
ijtc-1597	260	30	concerning	concern	VERB
ijtc-1597	260	31	the	the	DET
ijtc-1597	260	32	taxes	taxis	NOUN
ijtc-1597	260	33	owed	owe	VERB
ijtc-1597	260	34	or	or	CCONJ
ijtc-1597	260	35	third	third	ADJ
ijtc-1597	260	36	-	-	PUNCT
ijtc-1597	260	37	party	party	NOUN
ijtc-1597	260	38	tax	tax	NOUN
ijtc-1597	260	39	withholding	withholding	NOUN
ijtc-1597	260	40	and	and	CCONJ
ijtc-1597	260	41	collection	collection	NOUN
ijtc-1597	260	42	.	.	PUNCT
ijtc-1597	261	1	the	the	DET
ijtc-1597	261	2	objection	objection	NOUN
ijtc-1597	261	3	can	can	AUX
ijtc-1597	261	4	be	be	AUX
ijtc-1597	261	5	submitted	submit	VERB
ijtc-1597	261	6	against	against	ADP
ijtc-1597	261	7	various	various	ADJ
ijtc-1597	261	8	tax	tax	NOUN
ijtc-1597	261	9	assessment	assessment	NOUN
ijtc-1597	261	10	notices	notice	NOUN
ijtc-1597	261	11	,	,	PUNCT
ijtc-1597	261	12	including	include	VERB
ijtc-1597	261	13	the	the	DET
ijtc-1597	261	14	tax	tax	NOUN
ijtc-1597	261	15	underpayment	underpayment	ADJ
ijtc-1597	261	16	assessment	assessment	NOUN
ijtc-1597	261	17	notice	notice	NOUN
ijtc-1597	261	18	,	,	PUNCT
ijtc-1597	261	19	additional	additional	ADJ
ijtc-1597	261	20	tax	tax	NOUN
ijtc-1597	261	21	underpayment	underpayment	ADJ
ijtc-1597	261	22	assessment	assessment	NOUN
ijtc-1597	261	23	notice	notice	NOUN
ijtc-1597	261	24	,	,	PUNCT
ijtc-1597	261	25	zero	zero	NUM
ijtc-1597	261	26	tax	tax	NOUN
ijtc-1597	261	27	assessment	assessment	NOUN
ijtc-1597	261	28	notice	notice	NOUN
ijtc-1597	261	29	,	,	PUNCT
ijtc-1597	261	30	tax	tax	NOUN
ijtc-1597	261	31	overpayment	overpayment	ADJ
ijtc-1597	261	32	assessment	assessment	NOUN
ijtc-1597	261	33	notice	notice	NOUN
ijtc-1597	261	34	,	,	PUNCT
ijtc-1597	261	35	or	or	CCONJ
ijtc-1597	261	36	third	third	ADJ
ijtc-1597	261	37	-	-	PUNCT
ijtc-1597	261	38	party	party	NOUN
ijtc-1597	261	39	tax	tax	NOUN
ijtc-1597	261	40	withholding	withholding	NOUN
ijtc-1597	261	41	and	and	CCONJ
ijtc-1597	261	42	collection	collection	NOUN
ijtc-1597	261	43	.	.	PUNCT
ijtc-1597	262	1	the	the	DET
ijtc-1597	262	2	objection	objection	NOUN
ijtc-1597	262	3	must	must	AUX
ijtc-1597	262	4	be	be	AUX
ijtc-1597	262	5	submitted	submit	VERB
ijtc-1597	262	6	in	in	ADP
ijtc-1597	262	7	writing	writing	NOUN
ijtc-1597	262	8	with	with	ADP
ijtc-1597	262	9	clear	clear	ADJ
ijtc-1597	262	10	reasons	reason	NOUN
ijtc-1597	262	11	,	,	PUNCT
ijtc-1597	262	12	including	include	VERB
ijtc-1597	262	13	the	the	DET
ijtc-1597	262	14	amount	amount	NOUN
ijtc-1597	262	15	of	of	ADP
ijtc-1597	262	16	tax	tax	NOUN
ijtc-1597	262	17	owed	owe	VERB
ijtc-1597	262	18	and	and	CCONJ
ijtc-1597	262	19	the	the	DET
ijtc-1597	262	20	calculation	calculation	NOUN
ijtc-1597	262	21	explanation	explanation	NOUN
ijtc-1597	262	22	.	.	PUNCT
ijtc-1597	263	1	article	article	NOUN
ijtc-1597	263	2	25	25	NUM
ijtc-1597	263	3	also	also	ADV
ijtc-1597	263	4	includes	include	VERB
ijtc-1597	263	5	provisions	provision	NOUN
ijtc-1597	263	6	regarding	regard	VERB
ijtc-1597	263	7	objections	objection	NOUN
ijtc-1597	263	8	,	,	PUNCT
ijtc-1597	263	9	such	such	ADJ
ijtc-1597	263	10	as	as	ADP
ijtc-1597	263	11	the	the	DET
ijtc-1597	263	12	submission	submission	NOUN
ijtc-1597	263	13	deadline	deadline	NOUN
ijtc-1597	263	14	(	(	PUNCT
ijtc-1597	263	15	3	3	NUM
ijtc-1597	263	16	months	month	NOUN
ijtc-1597	263	17	from	from	ADP
ijtc-1597	263	18	the	the	DET
ijtc-1597	263	19	date	date	NOUN
ijtc-1597	263	20	the	the	DET
ijtc-1597	263	21	tax	tax	NOUN
ijtc-1597	263	22	assessment	assessment	NOUN
ijtc-1597	263	23	notice	notice	NOUN
ijtc-1597	263	24	is	be	AUX
ijtc-1597	263	25	received	receive	VERB
ijtc-1597	263	26	or	or	CCONJ
ijtc-1597	263	27	tax	tax	NOUN
ijtc-1597	263	28	withholding	withholding	NOUN
ijtc-1597	263	29	/	/	SYM
ijtc-1597	263	30	collection	collection	NOUN
ijtc-1597	263	31	is	be	AUX
ijtc-1597	263	32	made	make	VERB
ijtc-1597	263	33	)	)	PUNCT
ijtc-1597	263	34	.	.	PUNCT
ijtc-1597	264	1	the	the	DET
ijtc-1597	264	2	taxpayer	taxpayer	NOUN
ijtc-1597	264	3	must	must	AUX
ijtc-1597	264	4	pay	pay	VERB
ijtc-1597	264	5	part	part	NOUN
ijtc-1597	264	6	of	of	ADP
ijtc-1597	264	7	the	the	DET
ijtc-1597	264	8	tax	tax	NOUN
ijtc-1597	264	9	owed	owe	VERB
ijtc-1597	264	10	based	base	VERB
ijtc-1597	264	11	on	on	ADP
ijtc-1597	264	12	the	the	DET
ijtc-1597	264	13	audit	audit	NOUN
ijtc-1597	264	14	results	result	NOUN
ijtc-1597	264	15	before	before	ADP
ijtc-1597	264	16	submitting	submit	VERB
ijtc-1597	264	17	the	the	DET
ijtc-1597	264	18	objection	objection	NOUN
ijtc-1597	264	19	,	,	PUNCT
ijtc-1597	264	20	and	and	CCONJ
ijtc-1597	264	21	any	any	DET
ijtc-1597	264	22	objection	objection	NOUN
ijtc-1597	264	23	that	that	PRON
ijtc-1597	264	24	does	do	AUX
ijtc-1597	264	25	not	not	PART
ijtc-1597	264	26	comply	comply	VERB
ijtc-1597	264	27	with	with	ADP
ijtc-1597	264	28	the	the	DET
ijtc-1597	264	29	provisions	provision	NOUN
ijtc-1597	264	30	will	will	AUX
ijtc-1597	264	31	be	be	AUX
ijtc-1597	264	32	considered	consider	VERB
ijtc-1597	264	33	invalid	invalid	ADJ
ijtc-1597	264	34	.	.	PUNCT
ijtc-1597	265	1	when	when	SCONJ
ijtc-1597	265	2	an	an	DET
ijtc-1597	265	3	objection	objection	NOUN
ijtc-1597	265	4	is	be	AUX
ijtc-1597	265	5	filed	file	VERB
ijtc-1597	265	6	,	,	PUNCT
ijtc-1597	265	7	the	the	DET
ijtc-1597	265	8	director	director	NOUN
ijtc-1597	265	9	general	general	NOUN
ijtc-1597	265	10	of	of	ADP
ijtc-1597	265	11	taxes	taxis	NOUN
ijtc-1597	265	12	must	must	AUX
ijtc-1597	265	13	decide	decide	VERB
ijtc-1597	265	14	within	within	ADP
ijtc-1597	265	15	12	12	NUM
ijtc-1597	265	16	months	month	NOUN
ijtc-1597	265	17	.	.	PUNCT
ijtc-1597	266	1	if	if	SCONJ
ijtc-1597	266	2	no	no	DET
ijtc-1597	266	3	decision	decision	NOUN
ijtc-1597	266	4	is	be	AUX
ijtc-1597	266	5	made	make	VERB
ijtc-1597	266	6	within	within	ADP
ijtc-1597	266	7	this	this	DET
ijtc-1597	266	8	period	period	NOUN
ijtc-1597	266	9	,	,	PUNCT
ijtc-1597	266	10	the	the	DET
ijtc-1597	266	11	objection	objection	NOUN
ijtc-1597	266	12	is	be	AUX
ijtc-1597	266	13	considered	consider	VERB
ijtc-1597	266	14	granted	grant	VERB
ijtc-1597	266	15	.	.	PUNCT
ijtc-1597	267	1	administrative	administrative	ADJ
ijtc-1597	267	2	sanctions	sanction	NOUN
ijtc-1597	267	3	,	,	PUNCT
ijtc-1597	267	4	such	such	ADJ
ijtc-1597	267	5	as	as	ADP
ijtc-1597	267	6	a	a	DET
ijtc-1597	267	7	30	30	NUM
ijtc-1597	267	8	%	%	NOUN
ijtc-1597	267	9	fine	fine	NOUN
ijtc-1597	267	10	on	on	ADP
ijtc-1597	267	11	the	the	DET
ijtc-1597	267	12	reduced	reduce	VERB
ijtc-1597	267	13	tax	tax	NOUN
ijtc-1597	267	14	amount	amount	NOUN
ijtc-1597	267	15	after	after	ADP
ijtc-1597	267	16	deducting	deduct	VERB
ijtc-1597	267	17	taxes	taxis	NOUN
ijtc-1597	267	18	already	already	ADV
ijtc-1597	267	19	paid	pay	VERB
ijtc-1597	267	20	,	,	PUNCT
ijtc-1597	267	21	will	will	AUX
ijtc-1597	267	22	apply	apply	VERB
ijtc-1597	267	23	if	if	SCONJ
ijtc-1597	267	24	the	the	DET
ijtc-1597	267	25	objection	objection	NOUN
ijtc-1597	267	26	is	be	AUX
ijtc-1597	267	27	rejected	reject	VERB
ijtc-1597	267	28	or	or	CCONJ
ijtc-1597	267	29	only	only	ADV
ijtc-1597	267	30	partially	partially	ADV
ijtc-1597	267	31	granted	grant	VERB
ijtc-1597	267	32	.	.	PUNCT
ijtc-1597	268	1	article	article	NOUN
ijtc-1597	268	2	26	26	NUM
ijtc-1597	268	3	of	of	ADP
ijtc-1597	268	4	the	the	DET
ijtc-1597	268	5	kup	kup	PROPN
ijtc-1597	268	6	law	law	NOUN
ijtc-1597	268	7	stipulates	stipulate	VERB
ijtc-1597	268	8	that	that	SCONJ
ijtc-1597	268	9	the	the	DET
ijtc-1597	268	10	decision	decision	NOUN
ijtc-1597	268	11	on	on	ADP
ijtc-1597	268	12	the	the	DET
ijtc-1597	268	13	objection	objection	NOUN
ijtc-1597	268	14	can	can	AUX
ijtc-1597	268	15	either	either	CCONJ
ijtc-1597	268	16	be	be	AUX
ijtc-1597	268	17	fully	fully	ADV
ijtc-1597	268	18	or	or	CCONJ
ijtc-1597	268	19	partially	partially	ADV
ijtc-1597	268	20	accepted	accept	VERB
ijtc-1597	268	21	,	,	PUNCT
ijtc-1597	268	22	rejected	reject	VERB
ijtc-1597	268	23	or	or	CCONJ
ijtc-1597	268	24	include	include	VERB
ijtc-1597	268	25	an	an	DET
ijtc-1597	268	26	increase	increase	NOUN
ijtc-1597	268	27	in	in	ADP
ijtc-1597	268	28	the	the	DET
ijtc-1597	268	29	tax	tax	NOUN
ijtc-1597	268	30	owed	owe	VERB
ijtc-1597	268	31	.	.	PUNCT
ijtc-1597	269	1	the	the	DET
ijtc-1597	269	2	objection	objection	NOUN
ijtc-1597	269	3	is	be	AUX
ijtc-1597	269	4	granted	grant	VERB
ijtc-1597	269	5	if	if	SCONJ
ijtc-1597	269	6	no	no	DET
ijtc-1597	269	7	decision	decision	NOUN
ijtc-1597	269	8	is	be	AUX
ijtc-1597	269	9	made	make	VERB
ijtc-1597	269	10	within	within	ADP
ijtc-1597	269	11	the	the	DET
ijtc-1597	269	12	specified	specified	ADJ
ijtc-1597	269	13	period	period	NOUN
ijtc-1597	269	14	.	.	PUNCT
ijtc-1597	270	1	article	article	NOUN
ijtc-1597	270	2	26a	26a	NOUN
ijtc-1597	270	3	supplements	supplement	NOUN
ijtc-1597	270	4	this	this	DET
ijtc-1597	270	5	procedure	procedure	NOUN
ijtc-1597	270	6	by	by	ADP
ijtc-1597	270	7	regulating	regulate	VERB
ijtc-1597	270	8	the	the	DET
ijtc-1597	270	9	objection	objection	NOUN
ijtc-1597	270	10	submission	submission	NOUN
ijtc-1597	270	11	process	process	NOUN
ijtc-1597	270	12	,	,	PUNCT
ijtc-1597	270	13	granting	grant	VERB
ijtc-1597	270	14	taxpayers	taxpayer	NOUN
ijtc-1597	270	15	the	the	DET
ijtc-1597	270	16	right	right	NOUN
ijtc-1597	270	17	to	to	PART
ijtc-1597	270	18	provide	provide	VERB
ijtc-1597	270	19	clarification	clarification	NOUN
ijtc-1597	270	20	,	,	PUNCT
ijtc-1597	270	21	and	and	CCONJ
ijtc-1597	270	22	specifying	specify	VERB
ijtc-1597	270	23	requirements	requirement	NOUN
ijtc-1597	270	24	for	for	ADP
ijtc-1597	270	25	records	record	NOUN
ijtc-1597	270	26	or	or	CCONJ
ijtc-1597	270	27	data	datum	NOUN
ijtc-1597	270	28	disclosed	disclose	VERB
ijtc-1597	270	29	during	during	ADP
ijtc-1597	270	30	the	the	DET
ijtc-1597	270	31	objection	objection	NOUN
ijtc-1597	270	32	process	process	NOUN
ijtc-1597	270	33	.	.	PUNCT
ijtc-1597	271	1	e.	e.	PROPN
ijtc-1597	271	2	appeal	appeal	PROPN
ijtc-1597	271	3	article	article	NOUN
ijtc-1597	271	4	27	27	NUM
ijtc-1597	271	5	of	of	ADP
ijtc-1597	271	6	the	the	DET
ijtc-1597	271	7	kup	kup	PROPN
ijtc-1597	271	8	law	law	NOUN
ijtc-1597	271	9	regulates	regulate	VERB
ijtc-1597	271	10	the	the	DET
ijtc-1597	271	11	procedure	procedure	NOUN
ijtc-1597	271	12	for	for	ADP
ijtc-1597	271	13	taxpayers	taxpayer	NOUN
ijtc-1597	271	14	wishing	wish	VERB
ijtc-1597	271	15	to	to	PART
ijtc-1597	271	16	file	file	VERB
ijtc-1597	271	17	an	an	DET
ijtc-1597	271	18	appeal	appeal	NOUN
ijtc-1597	271	19	against	against	ADP
ijtc-1597	271	20	a	a	DET
ijtc-1597	271	21	tax	tax	NOUN
ijtc-1597	271	22	objection	objection	NOUN
ijtc-1597	271	23	decision	decision	NOUN
ijtc-1597	271	24	issued	issue	VERB
ijtc-1597	271	25	by	by	ADP
ijtc-1597	271	26	the	the	DET
ijtc-1597	271	27	directorate	directorate	ADJ
ijtc-1597	271	28	general	general	NOUN
ijtc-1597	271	29	of	of	ADP
ijtc-1597	271	30	taxes	taxis	NOUN
ijtc-1597	271	31	.	.	PUNCT
ijtc-1597	272	1	under	under	ADP
ijtc-1597	272	2	this	this	DET
ijtc-1597	272	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	272	4	tax	tax	NOUN
ijtc-1597	272	5	dispute	dispute	NOUN
ijtc-1597	272	6	resolution	resolution	NOUN
ijtc-1597	272	7	mechanisms	mechanism	NOUN
ijtc-1597	272	8	:	:	PUNCT
ijtc-1597	272	9	legal	legal	ADJ
ijtc-1597	272	10	contributions	contribution	NOUN
ijtc-1597	272	11	of	of	ADP
ijtc-1597	272	12	tax	tax	NOUN
ijtc-1597	272	13	consultants	consultant	NOUN
ijtc-1597	272	14	and	and	CCONJ
ijtc-1597	272	15	tax	tax	NOUN
ijtc-1597	272	16	attorneys	attorney	NOUN
ijtc-1597	272	17	in	in	ADP
ijtc-1597	272	18	indonesia	indonesia	PROPN
ijtc-1597	272	19	silalahi	silalahi	PROPN
ijtc-1597	272	20	,	,	PUNCT
ijtc-1597	272	21	maulana	maulana	PROPN
ijtc-1597	272	22	,	,	PUNCT
ijtc-1597	272	23	ana	ana	PROPN
ijtc-1597	272	24	,	,	PUNCT
ijtc-1597	272	25	and	and	CCONJ
ijtc-1597	272	26	kurnia	kurnia	NOUN
ijtc-1597	272	27	42	42	NUM
ijtc-1597	272	28	|	|	ADV
ijtc-1597	272	29	ilomata	ilomata	PROPN
ijtc-1597	272	30	international	international	ADJ
ijtc-1597	272	31	journal	journal	NOUN
ijtc-1597	272	32	of	of	ADP
ijtc-1597	272	33	tax	tax	PROPN
ijtc-1597	272	34	&	&	CCONJ
ijtc-1597	272	35	accounting	account	VERB
ijtc-1597	272	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	272	37	provision	provision	NOUN
ijtc-1597	272	38	,	,	PUNCT
ijtc-1597	272	39	taxpayers	taxpayer	NOUN
ijtc-1597	272	40	have	have	VERB
ijtc-1597	272	41	the	the	DET
ijtc-1597	272	42	right	right	NOUN
ijtc-1597	272	43	to	to	PART
ijtc-1597	272	44	file	file	VERB
ijtc-1597	272	45	an	an	DET
ijtc-1597	272	46	appeal	appeal	NOUN
ijtc-1597	272	47	with	with	ADP
ijtc-1597	272	48	the	the	DET
ijtc-1597	272	49	tax	tax	NOUN
ijtc-1597	272	50	court	court	NOUN
ijtc-1597	272	51	within	within	ADP
ijtc-1597	272	52	(	(	PUNCT
ijtc-1597	272	53	3	3	NUM
ijtc-1597	272	54	)	)	PUNCT
ijtc-1597	272	55	months	month	NOUN
ijtc-1597	272	56	after	after	ADP
ijtc-1597	272	57	receiving	receive	VERB
ijtc-1597	272	58	the	the	DET
ijtc-1597	272	59	tax	tax	NOUN
ijtc-1597	272	60	objection	objection	NOUN
ijtc-1597	272	61	decision	decision	NOUN
ijtc-1597	272	62	.	.	PUNCT
ijtc-1597	273	1	the	the	DET
ijtc-1597	273	2	appeal	appeal	NOUN
ijtc-1597	273	3	must	must	AUX
ijtc-1597	273	4	be	be	AUX
ijtc-1597	273	5	submitted	submit	VERB
ijtc-1597	273	6	in	in	ADP
ijtc-1597	273	7	writing	writing	NOUN
ijtc-1597	273	8	with	with	ADP
ijtc-1597	273	9	clear	clear	ADJ
ijtc-1597	273	10	reasons	reason	NOUN
ijtc-1597	273	11	and	and	CCONJ
ijtc-1597	273	12	include	include	VERB
ijtc-1597	273	13	a	a	DET
ijtc-1597	273	14	copy	copy	NOUN
ijtc-1597	273	15	of	of	ADP
ijtc-1597	273	16	the	the	DET
ijtc-1597	273	17	tax	tax	NOUN
ijtc-1597	273	18	objection	objection	NOUN
ijtc-1597	273	19	decision	decision	NOUN
ijtc-1597	273	20	that	that	PRON
ijtc-1597	273	21	serves	serve	VERB
ijtc-1597	273	22	as	as	ADP
ijtc-1597	273	23	the	the	DET
ijtc-1597	273	24	basis	basis	NOUN
ijtc-1597	273	25	for	for	ADP
ijtc-1597	273	26	the	the	DET
ijtc-1597	273	27	appeal	appeal	NOUN
ijtc-1597	273	28	.	.	PUNCT
ijtc-1597	274	1	this	this	DET
ijtc-1597	274	2	process	process	NOUN
ijtc-1597	274	3	aims	aim	VERB
ijtc-1597	274	4	to	to	PART
ijtc-1597	274	5	give	give	VERB
ijtc-1597	274	6	taxpayers	taxpayer	NOUN
ijtc-1597	274	7	who	who	PRON
ijtc-1597	274	8	feel	feel	VERB
ijtc-1597	274	9	that	that	SCONJ
ijtc-1597	274	10	the	the	DET
ijtc-1597	274	11	objection	objection	NOUN
ijtc-1597	274	12	decision	decision	NOUN
ijtc-1597	274	13	is	be	AUX
ijtc-1597	274	14	unjust	unjust	ADJ
ijtc-1597	274	15	an	an	DET
ijtc-1597	274	16	opportunity	opportunity	NOUN
ijtc-1597	274	17	to	to	PART
ijtc-1597	274	18	resolve	resolve	VERB
ijtc-1597	274	19	the	the	DET
ijtc-1597	274	20	matter	matter	NOUN
ijtc-1597	274	21	through	through	ADP
ijtc-1597	274	22	the	the	DET
ijtc-1597	274	23	judiciary	judiciary	NOUN
ijtc-1597	274	24	.	.	PUNCT
ijtc-1597	275	1	for	for	ADP
ijtc-1597	275	2	example	example	NOUN
ijtc-1597	275	3	,	,	PUNCT
ijtc-1597	275	4	suppose	suppose	VERB
ijtc-1597	275	5	a	a	DET
ijtc-1597	275	6	taxpayer	taxpayer	NOUN
ijtc-1597	275	7	company	company	NOUN
ijtc-1597	275	8	receives	receive	VERB
ijtc-1597	275	9	a	a	DET
ijtc-1597	275	10	tax	tax	NOUN
ijtc-1597	275	11	objection	objection	NOUN
ijtc-1597	275	12	decision	decision	NOUN
ijtc-1597	275	13	stating	state	VERB
ijtc-1597	275	14	that	that	SCONJ
ijtc-1597	275	15	they	they	PRON
ijtc-1597	275	16	owe	owe	VERB
ijtc-1597	275	17	additional	additional	ADJ
ijtc-1597	275	18	taxes	taxis	NOUN
ijtc-1597	275	19	and	and	CCONJ
ijtc-1597	275	20	believes	believe	VERB
ijtc-1597	275	21	the	the	DET
ijtc-1597	275	22	decision	decision	NOUN
ijtc-1597	275	23	is	be	AUX
ijtc-1597	275	24	unfair	unfair	ADJ
ijtc-1597	275	25	or	or	CCONJ
ijtc-1597	275	26	incorrect	incorrect	ADJ
ijtc-1597	275	27	.	.	PUNCT
ijtc-1597	276	1	in	in	ADP
ijtc-1597	276	2	that	that	DET
ijtc-1597	276	3	case	case	NOUN
ijtc-1597	276	4	,	,	PUNCT
ijtc-1597	276	5	they	they	PRON
ijtc-1597	276	6	can	can	AUX
ijtc-1597	276	7	appeal	appeal	VERB
ijtc-1597	276	8	to	to	ADP
ijtc-1597	276	9	the	the	DET
ijtc-1597	276	10	tax	tax	NOUN
ijtc-1597	276	11	court	court	NOUN
ijtc-1597	276	12	.	.	PUNCT
ijtc-1597	277	1	the	the	DET
ijtc-1597	277	2	appeal	appeal	NOUN
ijtc-1597	277	3	process	process	NOUN
ijtc-1597	277	4	must	must	AUX
ijtc-1597	277	5	be	be	AUX
ijtc-1597	277	6	completed	complete	VERB
ijtc-1597	277	7	within	within	ADP
ijtc-1597	277	8	3	3	NUM
ijtc-1597	277	9	months	month	NOUN
ijtc-1597	277	10	of	of	ADP
ijtc-1597	277	11	receiving	receive	VERB
ijtc-1597	277	12	the	the	DET
ijtc-1597	277	13	decision	decision	NOUN
ijtc-1597	277	14	,	,	PUNCT
ijtc-1597	277	15	along	along	ADP
ijtc-1597	277	16	with	with	ADP
ijtc-1597	277	17	the	the	DET
ijtc-1597	277	18	reasons	reason	NOUN
ijtc-1597	277	19	for	for	ADP
ijtc-1597	277	20	the	the	DET
ijtc-1597	277	21	disagreement	disagreement	NOUN
ijtc-1597	277	22	and	and	CCONJ
ijtc-1597	277	23	a	a	DET
ijtc-1597	277	24	copy	copy	NOUN
ijtc-1597	277	25	of	of	ADP
ijtc-1597	277	26	the	the	DET
ijtc-1597	277	27	tax	tax	NOUN
ijtc-1597	277	28	objection	objection	NOUN
ijtc-1597	277	29	decision	decision	NOUN
ijtc-1597	277	30	.	.	PUNCT
ijtc-1597	278	1	furthermore	furthermore	ADV
ijtc-1597	278	2	,	,	PUNCT
ijtc-1597	278	3	if	if	SCONJ
ijtc-1597	278	4	the	the	DET
ijtc-1597	278	5	taxpayer	taxpayer	NOUN
ijtc-1597	278	6	needs	need	VERB
ijtc-1597	278	7	further	further	ADJ
ijtc-1597	278	8	clarification	clarification	NOUN
ijtc-1597	278	9	on	on	ADP
ijtc-1597	278	10	the	the	DET
ijtc-1597	278	11	basis	basis	NOUN
ijtc-1597	278	12	for	for	ADP
ijtc-1597	278	13	the	the	DET
ijtc-1597	278	14	tax	tax	NOUN
ijtc-1597	278	15	objection	objection	NOUN
ijtc-1597	278	16	decision	decision	NOUN
ijtc-1597	278	17	,	,	PUNCT
ijtc-1597	278	18	the	the	DET
ijtc-1597	278	19	director	director	NOUN
ijtc-1597	278	20	general	general	NOUN
ijtc-1597	278	21	of	of	ADP
ijtc-1597	278	22	taxes	taxis	NOUN
ijtc-1597	278	23	must	must	AUX
ijtc-1597	278	24	provide	provide	VERB
ijtc-1597	278	25	written	written	ADJ
ijtc-1597	278	26	clarification	clarification	NOUN
ijtc-1597	278	27	within	within	ADP
ijtc-1597	278	28	one	one	NUM
ijtc-1597	278	29	month	month	NOUN
ijtc-1597	278	30	after	after	ADP
ijtc-1597	278	31	receiving	receive	VERB
ijtc-1597	278	32	the	the	DET
ijtc-1597	278	33	request	request	NOUN
ijtc-1597	278	34	.	.	PUNCT
ijtc-1597	279	1	this	this	DET
ijtc-1597	279	2	clarification	clarification	NOUN
ijtc-1597	279	3	explains	explain	VERB
ijtc-1597	279	4	the	the	DET
ijtc-1597	279	5	legal	legal	ADJ
ijtc-1597	279	6	grounds	ground	NOUN
ijtc-1597	279	7	and	and	CCONJ
ijtc-1597	279	8	reasons	reason	NOUN
ijtc-1597	279	9	behind	behind	ADP
ijtc-1597	279	10	the	the	DET
ijtc-1597	279	11	issuance	issuance	NOUN
ijtc-1597	279	12	of	of	ADP
ijtc-1597	279	13	the	the	DET
ijtc-1597	279	14	decision	decision	NOUN
ijtc-1597	279	15	.	.	PUNCT
ijtc-1597	280	1	if	if	SCONJ
ijtc-1597	280	2	the	the	DET
ijtc-1597	280	3	taxpayer	taxpayer	NOUN
ijtc-1597	280	4	appeals	appeal	VERB
ijtc-1597	280	5	,	,	PUNCT
ijtc-1597	280	6	the	the	DET
ijtc-1597	280	7	payment	payment	NOUN
ijtc-1597	280	8	of	of	ADP
ijtc-1597	280	9	the	the	DET
ijtc-1597	280	10	unpaid	unpaid	ADJ
ijtc-1597	280	11	tax	tax	NOUN
ijtc-1597	280	12	will	will	AUX
ijtc-1597	280	13	be	be	AUX
ijtc-1597	280	14	postponed	postpone	VERB
ijtc-1597	280	15	during	during	ADP
ijtc-1597	280	16	the	the	DET
ijtc-1597	280	17	appeal	appeal	NOUN
ijtc-1597	280	18	process	process	NOUN
ijtc-1597	280	19	and	and	CCONJ
ijtc-1597	280	20	will	will	AUX
ijtc-1597	280	21	not	not	PART
ijtc-1597	280	22	be	be	AUX
ijtc-1597	280	23	considered	consider	VERB
ijtc-1597	280	24	tax	tax	NOUN
ijtc-1597	280	25	debt	debt	NOUN
ijtc-1597	280	26	until	until	SCONJ
ijtc-1597	280	27	the	the	DET
ijtc-1597	280	28	appeal	appeal	NOUN
ijtc-1597	280	29	decision	decision	NOUN
ijtc-1597	280	30	is	be	AUX
ijtc-1597	280	31	issued	issue	VERB
ijtc-1597	280	32	.	.	PUNCT
ijtc-1597	281	1	for	for	ADP
ijtc-1597	281	2	example	example	NOUN
ijtc-1597	281	3	,	,	PUNCT
ijtc-1597	281	4	suppose	suppose	VERB
ijtc-1597	281	5	the	the	DET
ijtc-1597	281	6	taxpayer	taxpayer	NOUN
ijtc-1597	281	7	in	in	ADP
ijtc-1597	281	8	the	the	DET
ijtc-1597	281	9	previous	previous	ADJ
ijtc-1597	281	10	case	case	NOUN
ijtc-1597	281	11	has	have	AUX
ijtc-1597	281	12	not	not	PART
ijtc-1597	281	13	paid	pay	VERB
ijtc-1597	281	14	the	the	DET
ijtc-1597	281	15	additional	additional	ADJ
ijtc-1597	281	16	tax	tax	NOUN
ijtc-1597	281	17	stated	state	VERB
ijtc-1597	281	18	in	in	ADP
ijtc-1597	281	19	the	the	DET
ijtc-1597	281	20	tax	tax	NOUN
ijtc-1597	281	21	objection	objection	NOUN
ijtc-1597	281	22	decision	decision	NOUN
ijtc-1597	281	23	.	.	PUNCT
ijtc-1597	282	1	in	in	ADP
ijtc-1597	282	2	that	that	DET
ijtc-1597	282	3	case	case	NOUN
ijtc-1597	282	4	,	,	PUNCT
ijtc-1597	282	5	they	they	PRON
ijtc-1597	282	6	will	will	AUX
ijtc-1597	282	7	not	not	PART
ijtc-1597	282	8	incur	incur	VERB
ijtc-1597	282	9	interest	interest	NOUN
ijtc-1597	282	10	or	or	CCONJ
ijtc-1597	282	11	penalties	penalty	NOUN
ijtc-1597	282	12	on	on	ADP
ijtc-1597	282	13	the	the	DET
ijtc-1597	282	14	unpaid	unpaid	ADJ
ijtc-1597	282	15	tax	tax	NOUN
ijtc-1597	282	16	during	during	ADP
ijtc-1597	282	17	the	the	DET
ijtc-1597	282	18	appeal	appeal	NOUN
ijtc-1597	282	19	process	process	NOUN
ijtc-1597	282	20	.	.	PUNCT
ijtc-1597	283	1	suppose	suppose	VERB
ijtc-1597	283	2	the	the	DET
ijtc-1597	283	3	appeal	appeal	NOUN
ijtc-1597	283	4	is	be	AUX
ijtc-1597	283	5	eventually	eventually	ADV
ijtc-1597	283	6	rejected	reject	VERB
ijtc-1597	283	7	or	or	CCONJ
ijtc-1597	283	8	only	only	ADV
ijtc-1597	283	9	partially	partially	ADV
ijtc-1597	283	10	granted	grant	VERB
ijtc-1597	283	11	.	.	PUNCT
ijtc-1597	284	1	in	in	ADP
ijtc-1597	284	2	that	that	DET
ijtc-1597	284	3	case	case	NOUN
ijtc-1597	284	4	,	,	PUNCT
ijtc-1597	284	5	the	the	DET
ijtc-1597	284	6	taxpayer	taxpayer	NOUN
ijtc-1597	284	7	will	will	AUX
ijtc-1597	284	8	be	be	AUX
ijtc-1597	284	9	subject	subject	ADJ
ijtc-1597	284	10	to	to	ADP
ijtc-1597	284	11	an	an	DET
ijtc-1597	284	12	administrative	administrative	ADJ
ijtc-1597	284	13	sanction	sanction	NOUN
ijtc-1597	284	14	of	of	ADP
ijtc-1597	284	15	a	a	DET
ijtc-1597	284	16	60	60	NUM
ijtc-1597	284	17	%	%	NOUN
ijtc-1597	284	18	fine	fine	NOUN
ijtc-1597	284	19	on	on	ADP
ijtc-1597	284	20	the	the	DET
ijtc-1597	284	21	tax	tax	NOUN
ijtc-1597	284	22	amount	amount	NOUN
ijtc-1597	284	23	based	base	VERB
ijtc-1597	284	24	on	on	ADP
ijtc-1597	284	25	the	the	DET
ijtc-1597	284	26	appeal	appeal	NOUN
ijtc-1597	284	27	decision	decision	NOUN
ijtc-1597	284	28	,	,	PUNCT
ijtc-1597	284	29	minus	minus	CCONJ
ijtc-1597	284	30	the	the	DET
ijtc-1597	284	31	tax	tax	NOUN
ijtc-1597	284	32	already	already	ADV
ijtc-1597	284	33	paid	pay	VERB
ijtc-1597	284	34	.	.	PUNCT
ijtc-1597	285	1	for	for	ADP
ijtc-1597	285	2	instance	instance	NOUN
ijtc-1597	285	3	,	,	PUNCT
ijtc-1597	285	4	if	if	SCONJ
ijtc-1597	285	5	,	,	PUNCT
ijtc-1597	285	6	after	after	ADP
ijtc-1597	285	7	the	the	DET
ijtc-1597	285	8	appeal	appeal	NOUN
ijtc-1597	285	9	process	process	NOUN
ijtc-1597	285	10	,	,	PUNCT
ijtc-1597	285	11	the	the	DET
ijtc-1597	285	12	tax	tax	NOUN
ijtc-1597	285	13	owed	owe	VERB
ijtc-1597	285	14	is	be	AUX
ijtc-1597	285	15	higher	high	ADJ
ijtc-1597	285	16	,	,	PUNCT
ijtc-1597	285	17	the	the	DET
ijtc-1597	285	18	company	company	NOUN
ijtc-1597	285	19	will	will	AUX
ijtc-1597	285	20	face	face	VERB
ijtc-1597	285	21	an	an	DET
ijtc-1597	285	22	administrative	administrative	ADJ
ijtc-1597	285	23	fine	fine	NOUN
ijtc-1597	285	24	of	of	ADP
ijtc-1597	285	25	60	60	NUM
ijtc-1597	285	26	%	%	NOUN
ijtc-1597	285	27	of	of	ADP
ijtc-1597	285	28	the	the	DET
ijtc-1597	285	29	additional	additional	ADJ
ijtc-1597	285	30	tax	tax	NOUN
ijtc-1597	285	31	amount	amount	NOUN
ijtc-1597	285	32	minus	minus	ADP
ijtc-1597	285	33	the	the	DET
ijtc-1597	285	34	tax	tax	NOUN
ijtc-1597	285	35	already	already	ADV
ijtc-1597	285	36	paid	pay	VERB
ijtc-1597	285	37	.	.	PUNCT
ijtc-1597	286	1	f.	f.	PROPN
ijtc-1597	286	2	civil	civil	PROPN
ijtc-1597	286	3	review	review	PROPN
ijtc-1597	286	4	article	article	NOUN
ijtc-1597	286	5	27	27	NUM
ijtc-1597	286	6	of	of	ADP
ijtc-1597	286	7	the	the	DET
ijtc-1597	286	8	kup	kup	PROPN
ijtc-1597	286	9	law	law	NOUN
ijtc-1597	286	10	also	also	ADV
ijtc-1597	286	11	regulates	regulate	VERB
ijtc-1597	286	12	provisions	provision	NOUN
ijtc-1597	286	13	regarding	regard	VERB
ijtc-1597	286	14	civil	civil	ADJ
ijtc-1597	286	15	review	review	NOUN
ijtc-1597	286	16	that	that	SCONJ
ijtc-1597	286	17	the	the	DET
ijtc-1597	286	18	taxpayer	taxpayer	NOUN
ijtc-1597	286	19	may	may	AUX
ijtc-1597	286	20	file	file	VERB
ijtc-1597	286	21	.	.	PUNCT
ijtc-1597	287	1	according	accord	VERB
ijtc-1597	287	2	to	to	ADP
ijtc-1597	287	3	the	the	DET
ijtc-1597	287	4	applicable	applicable	ADJ
ijtc-1597	287	5	provisions	provision	NOUN
ijtc-1597	287	6	,	,	PUNCT
ijtc-1597	287	7	a	a	DET
ijtc-1597	287	8	petition	petition	NOUN
ijtc-1597	287	9	for	for	ADP
ijtc-1597	287	10	civil	civil	ADJ
ijtc-1597	287	11	review	review	NOUN
ijtc-1597	287	12	against	against	ADP
ijtc-1597	287	13	the	the	DET
ijtc-1597	287	14	tax	tax	NOUN
ijtc-1597	287	15	court	court	NOUN
ijtc-1597	287	16	decision	decision	NOUN
ijtc-1597	287	17	,	,	PUNCT
ijtc-1597	287	18	whether	whether	SCONJ
ijtc-1597	287	19	filed	file	VERB
ijtc-1597	287	20	by	by	ADP
ijtc-1597	287	21	the	the	DET
ijtc-1597	287	22	taxpayer	taxpayer	NOUN
ijtc-1597	287	23	or	or	CCONJ
ijtc-1597	287	24	the	the	DET
ijtc-1597	287	25	director	director	NOUN
ijtc-1597	287	26	general	general	ADJ
ijtc-1597	287	27	of	of	ADP
ijtc-1597	287	28	taxes	taxis	NOUN
ijtc-1597	287	29	,	,	PUNCT
ijtc-1597	287	30	will	will	AUX
ijtc-1597	287	31	not	not	PART
ijtc-1597	287	32	delay	delay	VERB
ijtc-1597	287	33	or	or	CCONJ
ijtc-1597	287	34	suspend	suspend	VERB
ijtc-1597	287	35	the	the	DET
ijtc-1597	287	36	obligation	obligation	NOUN
ijtc-1597	287	37	to	to	PART
ijtc-1597	287	38	implement	implement	VERB
ijtc-1597	287	39	the	the	DET
ijtc-1597	287	40	decision	decision	NOUN
ijtc-1597	287	41	.	.	PUNCT
ijtc-1597	288	1	furthermore	furthermore	ADV
ijtc-1597	288	2	,	,	PUNCT
ijtc-1597	288	3	suppose	suppose	VERB
ijtc-1597	288	4	the	the	DET
ijtc-1597	288	5	result	result	NOUN
ijtc-1597	288	6	of	of	ADP
ijtc-1597	288	7	the	the	DET
ijtc-1597	288	8	civil	civil	ADJ
ijtc-1597	288	9	review	review	NOUN
ijtc-1597	288	10	decision	decision	NOUN
ijtc-1597	288	11	indicates	indicate	VERB
ijtc-1597	288	12	that	that	SCONJ
ijtc-1597	288	13	the	the	DET
ijtc-1597	288	14	tax	tax	NOUN
ijtc-1597	288	15	obligation	obligation	NOUN
ijtc-1597	288	16	to	to	PART
ijtc-1597	288	17	be	be	AUX
ijtc-1597	288	18	paid	pay	VERB
ijtc-1597	288	19	is	be	AUX
ijtc-1597	288	20	higher	high	ADJ
ijtc-1597	288	21	.	.	PUNCT
ijtc-1597	289	1	in	in	ADP
ijtc-1597	289	2	that	that	DET
ijtc-1597	289	3	case	case	NOUN
ijtc-1597	289	4	,	,	PUNCT
ijtc-1597	289	5	the	the	DET
ijtc-1597	289	6	taxpayer	taxpayer	NOUN
ijtc-1597	289	7	will	will	AUX
ijtc-1597	289	8	also	also	ADV
ijtc-1597	289	9	be	be	AUX
ijtc-1597	289	10	subject	subject	ADJ
ijtc-1597	289	11	to	to	ADP
ijtc-1597	289	12	the	the	DET
ijtc-1597	289	13	same	same	ADJ
ijtc-1597	289	14	administrative	administrative	ADJ
ijtc-1597	289	15	penalty	penalty	NOUN
ijtc-1597	289	16	,	,	PUNCT
ijtc-1597	289	17	which	which	PRON
ijtc-1597	289	18	is	be	AUX
ijtc-1597	289	19	60	60	NUM
ijtc-1597	289	20	%	%	NOUN
ijtc-1597	289	21	of	of	ADP
ijtc-1597	289	22	the	the	DET
ijtc-1597	289	23	tax	tax	NOUN
ijtc-1597	289	24	amount	amount	NOUN
ijtc-1597	289	25	determined	determine	VERB
ijtc-1597	289	26	in	in	ADP
ijtc-1597	289	27	the	the	DET
ijtc-1597	289	28	civil	civil	ADJ
ijtc-1597	289	29	review	review	NOUN
ijtc-1597	289	30	decision	decision	NOUN
ijtc-1597	289	31	minus	minus	ADP
ijtc-1597	289	32	the	the	DET
ijtc-1597	289	33	tax	tax	NOUN
ijtc-1597	289	34	previously	previously	ADV
ijtc-1597	289	35	paid	pay	VERB
ijtc-1597	289	36	before	before	ADP
ijtc-1597	289	37	filing	file	VERB
ijtc-1597	289	38	the	the	DET
ijtc-1597	289	39	objection	objection	NOUN
ijtc-1597	289	40	.	.	PUNCT
ijtc-1597	290	1	this	this	DET
ijtc-1597	290	2	procedure	procedure	NOUN
ijtc-1597	290	3	ensures	ensure	VERB
ijtc-1597	290	4	transparency	transparency	NOUN
ijtc-1597	290	5	in	in	ADP
ijtc-1597	290	6	the	the	DET
ijtc-1597	290	7	objection	objection	NOUN
ijtc-1597	290	8	and	and	CCONJ
ijtc-1597	290	9	appeal	appeal	NOUN
ijtc-1597	290	10	process	process	NOUN
ijtc-1597	290	11	and	and	CCONJ
ijtc-1597	290	12	protects	protect	VERB
ijtc-1597	290	13	the	the	DET
ijtc-1597	290	14	taxpayer	taxpayer	NOUN
ijtc-1597	290	15	's	's	PART
ijtc-1597	290	16	right	right	NOUN
ijtc-1597	290	17	to	to	ADP
ijtc-1597	290	18	a	a	DET
ijtc-1597	290	19	fair	fair	ADJ
ijtc-1597	290	20	decision	decision	NOUN
ijtc-1597	290	21	.	.	PUNCT
ijtc-1597	291	1	the	the	DET
ijtc-1597	291	2	directorate	directorate	ADJ
ijtc-1597	291	3	general	general	NOUN
ijtc-1597	291	4	of	of	ADP
ijtc-1597	291	5	taxes	taxis	NOUN
ijtc-1597	291	6	is	be	AUX
ijtc-1597	291	7	required	require	VERB
ijtc-1597	291	8	to	to	PART
ijtc-1597	291	9	issue	issue	VERB
ijtc-1597	291	10	a	a	DET
ijtc-1597	291	11	tax	tax	NOUN
ijtc-1597	291	12	bill	bill	NOUN
ijtc-1597	291	13	for	for	ADP
ijtc-1597	291	14	the	the	DET
ijtc-1597	291	15	administrative	administrative	ADJ
ijtc-1597	291	16	sanctions	sanction	NOUN
ijtc-1597	291	17	within	within	ADP
ijtc-1597	291	18	two	two	NUM
ijtc-1597	291	19	years	year	NOUN
ijtc-1597	291	20	of	of	ADP
ijtc-1597	291	21	receiving	receive	VERB
ijtc-1597	291	22	the	the	DET
ijtc-1597	291	23	civil	civil	ADJ
ijtc-1597	291	24	review	review	NOUN
ijtc-1597	291	25	decision	decision	NOUN
ijtc-1597	291	26	.	.	PUNCT
ijtc-1597	292	1	the	the	DET
ijtc-1597	292	2	above	above	ADJ
ijtc-1597	292	3	provision	provision	NOUN
ijtc-1597	292	4	emphasizes	emphasize	VERB
ijtc-1597	292	5	that	that	SCONJ
ijtc-1597	292	6	the	the	DET
ijtc-1597	292	7	principle	principle	NOUN
ijtc-1597	292	8	of	of	ADP
ijtc-1597	292	9	legal	legal	ADJ
ijtc-1597	292	10	certainty	certainty	NOUN
ijtc-1597	292	11	in	in	ADP
ijtc-1597	292	12	taxation	taxation	NOUN
ijtc-1597	292	13	remains	remain	VERB
ijtc-1597	292	14	valid	valid	ADJ
ijtc-1597	292	15	,	,	PUNCT
ijtc-1597	292	16	even	even	ADV
ijtc-1597	292	17	in	in	ADP
ijtc-1597	292	18	the	the	DET
ijtc-1597	292	19	event	event	NOUN
ijtc-1597	292	20	of	of	ADP
ijtc-1597	292	21	further	further	ADJ
ijtc-1597	292	22	legal	legal	ADJ
ijtc-1597	292	23	efforts	effort	NOUN
ijtc-1597	292	24	.	.	PUNCT
ijtc-1597	293	1	a	a	DET
ijtc-1597	293	2	taxpayer	taxpayer	NOUN
ijtc-1597	293	3	who	who	PRON
ijtc-1597	293	4	submits	submit	VERB
ijtc-1597	293	5	a	a	DET
ijtc-1597	293	6	civil	civil	ADJ
ijtc-1597	293	7	review	review	NOUN
ijtc-1597	293	8	and	and	CCONJ
ijtc-1597	293	9	is	be	AUX
ijtc-1597	293	10	subsequently	subsequently	ADV
ijtc-1597	293	11	adversely	adversely	ADV
ijtc-1597	293	12	affected	affect	VERB
ijtc-1597	293	13	by	by	ADP
ijtc-1597	293	14	the	the	DET
ijtc-1597	293	15	decision	decision	NOUN
ijtc-1597	293	16	must	must	AUX
ijtc-1597	293	17	be	be	AUX
ijtc-1597	293	18	prepared	prepare	VERB
ijtc-1597	293	19	to	to	PART
ijtc-1597	293	20	bear	bear	VERB
ijtc-1597	293	21	the	the	DET
ijtc-1597	293	22	consequences	consequence	NOUN
ijtc-1597	293	23	in	in	ADP
ijtc-1597	293	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	293	25	tax	tax	NOUN
ijtc-1597	293	26	dispute	dispute	NOUN
ijtc-1597	293	27	resolution	resolution	NOUN
ijtc-1597	293	28	mechanisms	mechanism	NOUN
ijtc-1597	293	29	:	:	PUNCT
ijtc-1597	293	30	legal	legal	ADJ
ijtc-1597	293	31	contributions	contribution	NOUN
ijtc-1597	293	32	of	of	ADP
ijtc-1597	293	33	tax	tax	NOUN
ijtc-1597	293	34	consultants	consultant	NOUN
ijtc-1597	293	35	and	and	CCONJ
ijtc-1597	293	36	tax	tax	NOUN
ijtc-1597	293	37	attorneys	attorney	NOUN
ijtc-1597	293	38	in	in	ADP
ijtc-1597	293	39	indonesia	indonesia	PROPN
ijtc-1597	293	40	silalahi	silalahi	PROPN
ijtc-1597	293	41	,	,	PUNCT
ijtc-1597	293	42	maulana	maulana	PROPN
ijtc-1597	293	43	,	,	PUNCT
ijtc-1597	293	44	ana	ana	PROPN
ijtc-1597	293	45	,	,	PUNCT
ijtc-1597	293	46	and	and	CCONJ
ijtc-1597	293	47	kurnia	kurnia	NOUN
ijtc-1597	294	1	43	43	NUM
ijtc-1597	294	2	|	|	ADV
ijtc-1597	294	3	ilomata	ilomata	PROPN
ijtc-1597	294	4	international	international	ADJ
ijtc-1597	294	5	journal	journal	NOUN
ijtc-1597	294	6	of	of	ADP
ijtc-1597	294	7	tax	tax	PROPN
ijtc-1597	294	8	&	&	CCONJ
ijtc-1597	294	9	accounting	account	VERB
ijtc-1597	294	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	294	11	the	the	DET
ijtc-1597	294	12	form	form	NOUN
ijtc-1597	294	13	of	of	ADP
ijtc-1597	294	14	administrative	administrative	ADJ
ijtc-1597	294	15	sanctions	sanction	NOUN
ijtc-1597	294	16	.	.	PUNCT
ijtc-1597	295	1	the	the	DET
ijtc-1597	295	2	strict	strict	ADJ
ijtc-1597	295	3	deadline	deadline	NOUN
ijtc-1597	295	4	for	for	ADP
ijtc-1597	295	5	issuing	issue	VERB
ijtc-1597	295	6	the	the	DET
ijtc-1597	295	7	tax	tax	NOUN
ijtc-1597	295	8	bill	bill	NOUN
ijtc-1597	295	9	provides	provide	VERB
ijtc-1597	295	10	legal	legal	ADJ
ijtc-1597	295	11	certainty	certainty	NOUN
ijtc-1597	295	12	for	for	ADP
ijtc-1597	295	13	both	both	DET
ijtc-1597	295	14	parties	party	NOUN
ijtc-1597	295	15	.	.	PUNCT
ijtc-1597	296	1	g.	g.	PROPN
ijtc-1597	296	2	lawsuit	lawsuit	PROPN
ijtc-1597	296	3	article	article	NOUN
ijtc-1597	296	4	23	23	NUM
ijtc-1597	296	5	of	of	ADP
ijtc-1597	296	6	the	the	DET
ijtc-1597	296	7	kup	kup	PROPN
ijtc-1597	296	8	law	law	NOUN
ijtc-1597	296	9	regulates	regulate	VERB
ijtc-1597	296	10	the	the	DET
ijtc-1597	296	11	mechanism	mechanism	NOUN
ijtc-1597	296	12	for	for	ADP
ijtc-1597	296	13	a	a	DET
ijtc-1597	296	14	lawsuit	lawsuit	NOUN
ijtc-1597	296	15	that	that	PRON
ijtc-1597	296	16	the	the	DET
ijtc-1597	296	17	taxpayer	taxpayer	NOUN
ijtc-1597	296	18	or	or	CCONJ
ijtc-1597	296	19	tax	tax	NOUN
ijtc-1597	296	20	guarantor	guarantor	NOUN
ijtc-1597	296	21	can	can	AUX
ijtc-1597	296	22	file	file	VERB
ijtc-1597	296	23	against	against	ADP
ijtc-1597	296	24	certain	certain	ADJ
ijtc-1597	296	25	decisions	decision	NOUN
ijtc-1597	296	26	or	or	CCONJ
ijtc-1597	296	27	actions	action	NOUN
ijtc-1597	296	28	taken	take	VERB
ijtc-1597	296	29	by	by	ADP
ijtc-1597	296	30	the	the	DET
ijtc-1597	296	31	tax	tax	NOUN
ijtc-1597	296	32	authorities	authority	NOUN
ijtc-1597	296	33	.	.	PUNCT
ijtc-1597	297	1	this	this	DET
ijtc-1597	297	2	lawsuit	lawsuit	NOUN
ijtc-1597	297	3	can	can	AUX
ijtc-1597	297	4	only	only	ADV
ijtc-1597	297	5	be	be	AUX
ijtc-1597	297	6	filed	file	VERB
ijtc-1597	297	7	with	with	ADP
ijtc-1597	297	8	the	the	DET
ijtc-1597	297	9	tax	tax	NOUN
ijtc-1597	297	10	judiciary	judiciary	NOUN
ijtc-1597	297	11	,	,	PUNCT
ijtc-1597	297	12	which	which	PRON
ijtc-1597	297	13	has	have	VERB
ijtc-1597	297	14	the	the	DET
ijtc-1597	297	15	authority	authority	NOUN
ijtc-1597	297	16	to	to	PART
ijtc-1597	297	17	examine	examine	VERB
ijtc-1597	297	18	and	and	CCONJ
ijtc-1597	297	19	determine	determine	VERB
ijtc-1597	297	20	whether	whether	SCONJ
ijtc-1597	297	21	the	the	DET
ijtc-1597	297	22	decisions	decision	NOUN
ijtc-1597	297	23	or	or	CCONJ
ijtc-1597	297	24	administrative	administrative	ADJ
ijtc-1597	297	25	actions	action	NOUN
ijtc-1597	297	26	taken	take	VERB
ijtc-1597	297	27	by	by	ADP
ijtc-1597	297	28	the	the	DET
ijtc-1597	297	29	tax	tax	NOUN
ijtc-1597	297	30	authorities	authority	NOUN
ijtc-1597	297	31	are	be	AUX
ijtc-1597	297	32	lawful	lawful	ADJ
ijtc-1597	297	33	or	or	CCONJ
ijtc-1597	297	34	under	under	ADP
ijtc-1597	297	35	the	the	DET
ijtc-1597	297	36	applicable	applicable	ADJ
ijtc-1597	297	37	regulations	regulation	NOUN
ijtc-1597	297	38	.	.	PUNCT
ijtc-1597	298	1	this	this	DET
ijtc-1597	298	2	article	article	NOUN
ijtc-1597	298	3	aims	aim	VERB
ijtc-1597	298	4	to	to	PART
ijtc-1597	298	5	provide	provide	VERB
ijtc-1597	298	6	a	a	DET
ijtc-1597	298	7	legal	legal	ADJ
ijtc-1597	298	8	channel	channel	NOUN
ijtc-1597	298	9	for	for	ADP
ijtc-1597	298	10	the	the	DET
ijtc-1597	298	11	taxpayer	taxpayer	NOUN
ijtc-1597	298	12	or	or	CCONJ
ijtc-1597	298	13	tax	tax	NOUN
ijtc-1597	298	14	guarantor	guarantor	NOUN
ijtc-1597	298	15	to	to	PART
ijtc-1597	298	16	resolve	resolve	VERB
ijtc-1597	298	17	tax	tax	NOUN
ijtc-1597	298	18	disputes	dispute	NOUN
ijtc-1597	298	19	arising	arise	VERB
ijtc-1597	298	20	from	from	ADP
ijtc-1597	298	21	administrative	administrative	ADJ
ijtc-1597	298	22	decisions	decision	NOUN
ijtc-1597	298	23	that	that	PRON
ijtc-1597	298	24	are	be	AUX
ijtc-1597	298	25	considered	consider	VERB
ijtc-1597	298	26	detrimental	detrimental	ADJ
ijtc-1597	298	27	to	to	ADP
ijtc-1597	298	28	them	they	PRON
ijtc-1597	298	29	.	.	PUNCT
ijtc-1597	299	1	several	several	ADJ
ijtc-1597	299	2	actions	action	NOUN
ijtc-1597	299	3	or	or	CCONJ
ijtc-1597	299	4	decisions	decision	NOUN
ijtc-1597	299	5	that	that	PRON
ijtc-1597	299	6	may	may	AUX
ijtc-1597	299	7	be	be	AUX
ijtc-1597	299	8	subject	subject	ADJ
ijtc-1597	299	9	to	to	ADP
ijtc-1597	299	10	a	a	DET
ijtc-1597	299	11	lawsuit	lawsuit	NOUN
ijtc-1597	299	12	under	under	ADP
ijtc-1597	299	13	article	article	NOUN
ijtc-1597	299	14	23	23	NUM
ijtc-1597	299	15	include	include	VERB
ijtc-1597	299	16	the	the	DET
ijtc-1597	299	17	enforcement	enforcement	NOUN
ijtc-1597	299	18	of	of	ADP
ijtc-1597	299	19	a	a	DET
ijtc-1597	299	20	tax	tax	NOUN
ijtc-1597	299	21	collection	collection	NOUN
ijtc-1597	299	22	order	order	NOUN
ijtc-1597	299	23	,	,	PUNCT
ijtc-1597	299	24	an	an	DET
ijtc-1597	299	25	order	order	NOUN
ijtc-1597	299	26	to	to	PART
ijtc-1597	299	27	carry	carry	VERB
ijtc-1597	299	28	out	out	ADP
ijtc-1597	299	29	seizure	seizure	NOUN
ijtc-1597	299	30	,	,	PUNCT
ijtc-1597	299	31	or	or	CCONJ
ijtc-1597	299	32	an	an	DET
ijtc-1597	299	33	auction	auction	NOUN
ijtc-1597	299	34	announcement	announcement	NOUN
ijtc-1597	299	35	.	.	PUNCT
ijtc-1597	300	1	for	for	ADP
ijtc-1597	300	2	example	example	NOUN
ijtc-1597	300	3	,	,	PUNCT
ijtc-1597	300	4	suppose	suppose	VERB
ijtc-1597	300	5	the	the	DET
ijtc-1597	300	6	taxpayer	taxpayer	NOUN
ijtc-1597	300	7	feels	feel	VERB
ijtc-1597	300	8	that	that	SCONJ
ijtc-1597	300	9	the	the	DET
ijtc-1597	300	10	tax	tax	NOUN
ijtc-1597	300	11	collection	collection	NOUN
ijtc-1597	300	12	order	order	NOUN
ijtc-1597	300	13	they	they	PRON
ijtc-1597	300	14	received	receive	VERB
ijtc-1597	300	15	does	do	AUX
ijtc-1597	300	16	not	not	PART
ijtc-1597	300	17	comply	comply	VERB
ijtc-1597	300	18	with	with	ADP
ijtc-1597	300	19	the	the	DET
ijtc-1597	300	20	relevant	relevant	ADJ
ijtc-1597	300	21	regulations	regulation	NOUN
ijtc-1597	300	22	or	or	CCONJ
ijtc-1597	300	23	procedures	procedure	NOUN
ijtc-1597	300	24	.	.	PUNCT
ijtc-1597	301	1	in	in	ADP
ijtc-1597	301	2	that	that	DET
ijtc-1597	301	3	case	case	NOUN
ijtc-1597	301	4	,	,	PUNCT
ijtc-1597	301	5	they	they	PRON
ijtc-1597	301	6	can	can	AUX
ijtc-1597	301	7	challenge	challenge	VERB
ijtc-1597	301	8	its	its	PRON
ijtc-1597	301	9	implementation	implementation	NOUN
ijtc-1597	301	10	in	in	ADP
ijtc-1597	301	11	the	the	DET
ijtc-1597	301	12	tax	tax	NOUN
ijtc-1597	301	13	judiciary	judiciary	NOUN
ijtc-1597	301	14	.	.	PUNCT
ijtc-1597	302	1	in	in	ADP
ijtc-1597	302	2	addition	addition	NOUN
ijtc-1597	302	3	,	,	PUNCT
ijtc-1597	302	4	decisions	decision	NOUN
ijtc-1597	302	5	related	relate	VERB
ijtc-1597	302	6	to	to	ADP
ijtc-1597	302	7	the	the	DET
ijtc-1597	302	8	seizure	seizure	NOUN
ijtc-1597	302	9	of	of	ADP
ijtc-1597	302	10	assets	asset	NOUN
ijtc-1597	302	11	or	or	CCONJ
ijtc-1597	302	12	the	the	DET
ijtc-1597	302	13	announcement	announcement	NOUN
ijtc-1597	302	14	of	of	ADP
ijtc-1597	302	15	an	an	DET
ijtc-1597	302	16	auction	auction	NOUN
ijtc-1597	302	17	may	may	AUX
ijtc-1597	302	18	also	also	ADV
ijtc-1597	302	19	be	be	AUX
ijtc-1597	302	20	subject	subject	ADJ
ijtc-1597	302	21	to	to	ADP
ijtc-1597	302	22	a	a	DET
ijtc-1597	302	23	lawsuit	lawsuit	NOUN
ijtc-1597	302	24	if	if	SCONJ
ijtc-1597	302	25	deemed	deem	VERB
ijtc-1597	302	26	unlawful	unlawful	ADJ
ijtc-1597	302	27	or	or	CCONJ
ijtc-1597	302	28	inconsistent	inconsistent	ADJ
ijtc-1597	302	29	with	with	ADP
ijtc-1597	302	30	the	the	DET
ijtc-1597	302	31	law	law	NOUN
ijtc-1597	302	32	.	.	PUNCT
ijtc-1597	303	1	article	article	NOUN
ijtc-1597	303	2	23	23	NUM
ijtc-1597	303	3	also	also	ADV
ijtc-1597	303	4	provides	provide	VERB
ijtc-1597	303	5	for	for	ADP
ijtc-1597	303	6	lawsuits	lawsuit	NOUN
ijtc-1597	303	7	against	against	ADP
ijtc-1597	303	8	preventive	preventive	ADJ
ijtc-1597	303	9	measures	measure	NOUN
ijtc-1597	303	10	taken	take	VERB
ijtc-1597	303	11	for	for	ADP
ijtc-1597	303	12	tax	tax	NOUN
ijtc-1597	303	13	collection	collection	NOUN
ijtc-1597	303	14	purposes	purpose	NOUN
ijtc-1597	303	15	.	.	PUNCT
ijtc-1597	304	1	suppose	suppose	VERB
ijtc-1597	304	2	the	the	DET
ijtc-1597	304	3	taxpayer	taxpayer	NOUN
ijtc-1597	304	4	or	or	CCONJ
ijtc-1597	304	5	tax	tax	NOUN
ijtc-1597	304	6	guarantor	guarantor	NOUN
ijtc-1597	304	7	feels	feel	VERB
ijtc-1597	304	8	that	that	SCONJ
ijtc-1597	304	9	the	the	DET
ijtc-1597	304	10	preventive	preventive	ADJ
ijtc-1597	304	11	measures	measure	NOUN
ijtc-1597	304	12	taken	take	VERB
ijtc-1597	304	13	by	by	ADP
ijtc-1597	304	14	the	the	DET
ijtc-1597	304	15	tax	tax	NOUN
ijtc-1597	304	16	authorities	authority	NOUN
ijtc-1597	304	17	are	be	AUX
ijtc-1597	304	18	against	against	ADP
ijtc-1597	304	19	their	their	PRON
ijtc-1597	304	20	rights	right	NOUN
ijtc-1597	304	21	,	,	PUNCT
ijtc-1597	304	22	such	such	ADJ
ijtc-1597	304	23	as	as	ADP
ijtc-1597	304	24	activity	activity	NOUN
ijtc-1597	304	25	restrictions	restriction	NOUN
ijtc-1597	304	26	or	or	CCONJ
ijtc-1597	304	27	travel	travel	NOUN
ijtc-1597	304	28	bans	ban	NOUN
ijtc-1597	304	29	,	,	PUNCT
ijtc-1597	304	30	and	and	CCONJ
ijtc-1597	304	31	are	be	AUX
ijtc-1597	304	32	not	not	PART
ijtc-1597	304	33	under	under	ADP
ijtc-1597	304	34	the	the	DET
ijtc-1597	304	35	applicable	applicable	ADJ
ijtc-1597	304	36	procedures	procedure	NOUN
ijtc-1597	304	37	.	.	PUNCT
ijtc-1597	305	1	in	in	ADP
ijtc-1597	305	2	that	that	DET
ijtc-1597	305	3	case	case	NOUN
ijtc-1597	305	4	,	,	PUNCT
ijtc-1597	305	5	they	they	PRON
ijtc-1597	305	6	may	may	AUX
ijtc-1597	305	7	file	file	VERB
ijtc-1597	305	8	a	a	DET
ijtc-1597	305	9	lawsuit	lawsuit	NOUN
ijtc-1597	305	10	against	against	ADP
ijtc-1597	305	11	such	such	ADJ
ijtc-1597	305	12	decisions	decision	NOUN
ijtc-1597	305	13	.	.	PUNCT
ijtc-1597	306	1	furthermore	furthermore	ADV
ijtc-1597	306	2	,	,	PUNCT
ijtc-1597	306	3	lawsuits	lawsuit	NOUN
ijtc-1597	306	4	may	may	AUX
ijtc-1597	306	5	be	be	AUX
ijtc-1597	306	6	filed	file	VERB
ijtc-1597	306	7	against	against	ADP
ijtc-1597	306	8	decisions	decision	NOUN
ijtc-1597	306	9	related	relate	VERB
ijtc-1597	306	10	to	to	ADP
ijtc-1597	306	11	implementing	implement	VERB
ijtc-1597	306	12	other	other	ADJ
ijtc-1597	306	13	tax	tax	NOUN
ijtc-1597	306	14	decisions	decision	NOUN
ijtc-1597	306	15	,	,	PUNCT
ijtc-1597	306	16	provided	provide	VERB
ijtc-1597	306	17	they	they	PRON
ijtc-1597	306	18	are	be	AUX
ijtc-1597	306	19	not	not	PART
ijtc-1597	306	20	regulated	regulate	VERB
ijtc-1597	306	21	under	under	ADP
ijtc-1597	306	22	article	article	NOUN
ijtc-1597	306	23	25	25	NUM
ijtc-1597	306	24	paragraph	paragraph	NOUN
ijtc-1597	306	25	(	(	PUNCT
ijtc-1597	306	26	1	1	NUM
ijtc-1597	306	27	)	)	PUNCT
ijtc-1597	306	28	and	and	CCONJ
ijtc-1597	306	29	article	article	NOUN
ijtc-1597	306	30	26	26	NUM
ijtc-1597	306	31	of	of	ADP
ijtc-1597	306	32	the	the	DET
ijtc-1597	306	33	kup	kup	PROPN
ijtc-1597	306	34	law	law	NOUN
ijtc-1597	306	35	.	.	PUNCT
ijtc-1597	307	1	in	in	ADP
ijtc-1597	307	2	addition	addition	NOUN
ijtc-1597	307	3	,	,	PUNCT
ijtc-1597	307	4	the	the	DET
ijtc-1597	307	5	taxpayer	taxpayer	NOUN
ijtc-1597	307	6	or	or	CCONJ
ijtc-1597	307	7	tax	tax	NOUN
ijtc-1597	307	8	guarantor	guarantor	NOUN
ijtc-1597	307	9	may	may	AUX
ijtc-1597	307	10	also	also	ADV
ijtc-1597	307	11	sue	sue	VERB
ijtc-1597	307	12	the	the	DET
ijtc-1597	307	13	issuance	issuance	NOUN
ijtc-1597	307	14	of	of	ADP
ijtc-1597	307	15	a	a	DET
ijtc-1597	307	16	tax	tax	NOUN
ijtc-1597	307	17	assessment	assessment	NOUN
ijtc-1597	307	18	letter	letter	NOUN
ijtc-1597	307	19	or	or	CCONJ
ijtc-1597	307	20	a	a	DET
ijtc-1597	307	21	tax	tax	NOUN
ijtc-1597	307	22	objection	objection	NOUN
ijtc-1597	307	23	decision	decision	NOUN
ijtc-1597	307	24	if	if	SCONJ
ijtc-1597	307	25	there	there	PRON
ijtc-1597	307	26	are	be	VERB
ijtc-1597	307	27	deviations	deviation	NOUN
ijtc-1597	307	28	in	in	ADP
ijtc-1597	307	29	the	the	DET
ijtc-1597	307	30	procedures	procedure	NOUN
ijtc-1597	307	31	or	or	CCONJ
ijtc-1597	307	32	methods	method	NOUN
ijtc-1597	307	33	set	set	VERB
ijtc-1597	307	34	out	out	ADP
ijtc-1597	307	35	in	in	ADP
ijtc-1597	307	36	the	the	DET
ijtc-1597	307	37	tax	tax	NOUN
ijtc-1597	307	38	regulations	regulation	NOUN
ijtc-1597	307	39	.	.	PUNCT
ijtc-1597	308	1	for	for	ADP
ijtc-1597	308	2	example	example	NOUN
ijtc-1597	308	3	,	,	PUNCT
ijtc-1597	308	4	if	if	SCONJ
ijtc-1597	308	5	the	the	DET
ijtc-1597	308	6	tax	tax	NOUN
ijtc-1597	308	7	assessment	assessment	NOUN
ijtc-1597	308	8	letter	letter	NOUN
ijtc-1597	308	9	is	be	AUX
ijtc-1597	308	10	issued	issue	VERB
ijtc-1597	308	11	without	without	ADP
ijtc-1597	308	12	providing	provide	VERB
ijtc-1597	308	13	the	the	DET
ijtc-1597	308	14	taxpayer	taxpayer	NOUN
ijtc-1597	308	15	with	with	ADP
ijtc-1597	308	16	an	an	DET
ijtc-1597	308	17	adequate	adequate	ADJ
ijtc-1597	308	18	opportunity	opportunity	NOUN
ijtc-1597	308	19	to	to	PART
ijtc-1597	308	20	submit	submit	VERB
ijtc-1597	308	21	objections	objection	NOUN
ijtc-1597	308	22	,	,	PUNCT
ijtc-1597	308	23	or	or	CCONJ
ijtc-1597	308	24	if	if	SCONJ
ijtc-1597	308	25	the	the	DET
ijtc-1597	308	26	process	process	NOUN
ijtc-1597	308	27	is	be	AUX
ijtc-1597	308	28	not	not	PART
ijtc-1597	308	29	under	under	ADP
ijtc-1597	308	30	the	the	DET
ijtc-1597	308	31	applicable	applicable	ADJ
ijtc-1597	308	32	regulations	regulation	NOUN
ijtc-1597	308	33	,	,	PUNCT
ijtc-1597	308	34	a	a	DET
ijtc-1597	308	35	lawsuit	lawsuit	NOUN
ijtc-1597	308	36	may	may	AUX
ijtc-1597	308	37	be	be	AUX
ijtc-1597	308	38	filed	file	VERB
ijtc-1597	308	39	in	in	ADP
ijtc-1597	308	40	the	the	DET
ijtc-1597	308	41	tax	tax	NOUN
ijtc-1597	308	42	judiciary	judiciary	NOUN
ijtc-1597	308	43	.	.	PUNCT
ijtc-1597	309	1	thus	thus	ADV
ijtc-1597	309	2	,	,	PUNCT
ijtc-1597	309	3	article	article	NOUN
ijtc-1597	309	4	23	23	NUM
ijtc-1597	309	5	of	of	ADP
ijtc-1597	309	6	the	the	DET
ijtc-1597	309	7	kup	kup	PROPN
ijtc-1597	309	8	law	law	NOUN
ijtc-1597	309	9	provides	provide	VERB
ijtc-1597	309	10	legal	legal	ADJ
ijtc-1597	309	11	protection	protection	NOUN
ijtc-1597	309	12	for	for	ADP
ijtc-1597	309	13	the	the	DET
ijtc-1597	309	14	taxpayer	taxpayer	NOUN
ijtc-1597	309	15	or	or	CCONJ
ijtc-1597	309	16	tax	tax	NOUN
ijtc-1597	309	17	guarantor	guarantor	NOUN
ijtc-1597	309	18	by	by	ADP
ijtc-1597	309	19	granting	grant	VERB
ijtc-1597	309	20	the	the	DET
ijtc-1597	309	21	right	right	NOUN
ijtc-1597	309	22	to	to	PART
ijtc-1597	309	23	sue	sue	VERB
ijtc-1597	309	24	administrative	administrative	ADJ
ijtc-1597	309	25	actions	action	NOUN
ijtc-1597	309	26	considered	consider	VERB
ijtc-1597	309	27	unfair	unfair	ADJ
ijtc-1597	309	28	or	or	CCONJ
ijtc-1597	309	29	inconsistent	inconsistent	ADJ
ijtc-1597	309	30	with	with	ADP
ijtc-1597	309	31	the	the	DET
ijtc-1597	309	32	law	law	NOUN
ijtc-1597	309	33	.	.	PUNCT
ijtc-1597	310	1	all	all	DET
ijtc-1597	310	2	lawsuits	lawsuit	NOUN
ijtc-1597	310	3	related	relate	VERB
ijtc-1597	310	4	to	to	ADP
ijtc-1597	310	5	administrative	administrative	ADJ
ijtc-1597	310	6	tax	tax	NOUN
ijtc-1597	310	7	actions	action	NOUN
ijtc-1597	310	8	must	must	AUX
ijtc-1597	310	9	be	be	AUX
ijtc-1597	310	10	filed	file	VERB
ijtc-1597	310	11	with	with	ADP
ijtc-1597	310	12	the	the	DET
ijtc-1597	310	13	tax	tax	NOUN
ijtc-1597	310	14	judiciary	judiciary	NOUN
ijtc-1597	310	15	,	,	PUNCT
ijtc-1597	310	16	which	which	PRON
ijtc-1597	310	17	is	be	AUX
ijtc-1597	310	18	responsible	responsible	ADJ
ijtc-1597	310	19	for	for	ADP
ijtc-1597	310	20	ensuring	ensure	VERB
ijtc-1597	310	21	that	that	SCONJ
ijtc-1597	310	22	all	all	DET
ijtc-1597	310	23	decisions	decision	NOUN
ijtc-1597	310	24	and	and	CCONJ
ijtc-1597	310	25	actions	action	NOUN
ijtc-1597	310	26	taken	take	VERB
ijtc-1597	310	27	by	by	ADP
ijtc-1597	310	28	the	the	DET
ijtc-1597	310	29	tax	tax	NOUN
ijtc-1597	310	30	authorities	authority	NOUN
ijtc-1597	310	31	are	be	AUX
ijtc-1597	310	32	in	in	ADP
ijtc-1597	310	33	line	line	NOUN
ijtc-1597	310	34	with	with	ADP
ijtc-1597	310	35	principles	principle	NOUN
ijtc-1597	310	36	of	of	ADP
ijtc-1597	310	37	justice	justice	NOUN
ijtc-1597	310	38	and	and	CCONJ
ijtc-1597	310	39	applicable	applicable	ADJ
ijtc-1597	310	40	regulations	regulation	NOUN
ijtc-1597	310	41	.	.	PUNCT
ijtc-1597	311	1	h.	h.	PROPN
ijtc-1597	311	2	mutual	mutual	ADJ
ijtc-1597	311	3	agreement	agreement	NOUN
ijtc-1597	311	4	article	article	NOUN
ijtc-1597	311	5	27c	27c	NOUN
ijtc-1597	311	6	of	of	ADP
ijtc-1597	311	7	kup	kup	PROPN
ijtc-1597	311	8	law	law	NOUN
ijtc-1597	311	9	regulates	regulate	VERB
ijtc-1597	311	10	the	the	DET
ijtc-1597	311	11	mechanism	mechanism	NOUN
ijtc-1597	311	12	for	for	ADP
ijtc-1597	311	13	resolving	resolve	VERB
ijtc-1597	311	14	international	international	ADJ
ijtc-1597	311	15	tax	tax	NOUN
ijtc-1597	311	16	disputes	dispute	NOUN
ijtc-1597	311	17	through	through	ADP
ijtc-1597	311	18	the	the	DET
ijtc-1597	311	19	mutual	mutual	ADJ
ijtc-1597	311	20	agreement	agreement	NOUN
ijtc-1597	311	21	procedure	procedure	NOUN
ijtc-1597	311	22	.	.	PUNCT
ijtc-1597	312	1	when	when	SCONJ
ijtc-1597	312	2	there	there	PRON
ijtc-1597	312	3	is	be	VERB
ijtc-1597	312	4	a	a	DET
ijtc-1597	312	5	difference	difference	NOUN
ijtc-1597	312	6	in	in	ADP
ijtc-1597	312	7	the	the	DET
ijtc-1597	312	8	interpretation	interpretation	NOUN
ijtc-1597	312	9	or	or	CCONJ
ijtc-1597	312	10	application	application	NOUN
ijtc-1597	312	11	of	of	ADP
ijtc-1597	312	12	tax	tax	NOUN
ijtc-1597	312	13	rules	rule	NOUN
ijtc-1597	312	14	between	between	ADP
ijtc-1597	312	15	indonesia	indonesia	PROPN
ijtc-1597	312	16	and	and	CCONJ
ijtc-1597	312	17	another	another	DET
ijtc-1597	312	18	country	country	NOUN
ijtc-1597	312	19	,	,	PUNCT
ijtc-1597	312	20	the	the	DET
ijtc-1597	312	21	taxpayer	taxpayer	NOUN
ijtc-1597	312	22	,	,	PUNCT
ijtc-1597	312	23	director	director	NOUN
ijtc-1597	312	24	general	general	ADJ
ijtc-1597	312	25	of	of	ADP
ijtc-1597	312	26	taxes	taxis	NOUN
ijtc-1597	312	27	,	,	PUNCT
ijtc-1597	312	28	or	or	CCONJ
ijtc-1597	312	29	indonesian	indonesian	ADJ
ijtc-1597	312	30	citizens	citizen	NOUN
ijtc-1597	312	31	who	who	PRON
ijtc-1597	312	32	feel	feel	VERB
ijtc-1597	312	33	aggrieved	aggrieved	ADJ
ijtc-1597	312	34	may	may	AUX
ijtc-1597	312	35	submit	submit	VERB
ijtc-1597	312	36	a	a	DET
ijtc-1597	312	37	request	request	NOUN
ijtc-1597	312	38	for	for	ADP
ijtc-1597	312	39	a	a	DET
ijtc-1597	312	40	mutual	mutual	ADJ
ijtc-1597	312	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	312	42	tax	tax	NOUN
ijtc-1597	312	43	dispute	dispute	NOUN
ijtc-1597	312	44	resolution	resolution	NOUN
ijtc-1597	312	45	mechanisms	mechanism	NOUN
ijtc-1597	312	46	:	:	PUNCT
ijtc-1597	312	47	legal	legal	ADJ
ijtc-1597	312	48	contributions	contribution	NOUN
ijtc-1597	312	49	of	of	ADP
ijtc-1597	312	50	tax	tax	NOUN
ijtc-1597	312	51	consultants	consultant	NOUN
ijtc-1597	312	52	and	and	CCONJ
ijtc-1597	312	53	tax	tax	NOUN
ijtc-1597	312	54	attorneys	attorney	NOUN
ijtc-1597	312	55	in	in	ADP
ijtc-1597	312	56	indonesia	indonesia	PROPN
ijtc-1597	312	57	silalahi	silalahi	PROPN
ijtc-1597	312	58	,	,	PUNCT
ijtc-1597	312	59	maulana	maulana	PROPN
ijtc-1597	312	60	,	,	PUNCT
ijtc-1597	312	61	ana	ana	PROPN
ijtc-1597	312	62	,	,	PUNCT
ijtc-1597	312	63	and	and	CCONJ
ijtc-1597	312	64	kurnia	kurnia	NOUN
ijtc-1597	312	65	44	44	NUM
ijtc-1597	312	66	|	|	ADV
ijtc-1597	312	67	ilomata	ilomata	PROPN
ijtc-1597	312	68	international	international	ADJ
ijtc-1597	312	69	journal	journal	NOUN
ijtc-1597	312	70	of	of	ADP
ijtc-1597	312	71	tax	tax	PROPN
ijtc-1597	312	72	&	&	CCONJ
ijtc-1597	312	73	accounting	account	VERB
ijtc-1597	312	74	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	312	75	agreement	agreement	NOUN
ijtc-1597	312	76	.	.	PUNCT
ijtc-1597	313	1	this	this	DET
ijtc-1597	313	2	procedure	procedure	NOUN
ijtc-1597	313	3	may	may	AUX
ijtc-1597	313	4	be	be	AUX
ijtc-1597	313	5	initiated	initiate	VERB
ijtc-1597	313	6	alongside	alongside	ADP
ijtc-1597	313	7	other	other	ADJ
ijtc-1597	313	8	legal	legal	ADJ
ijtc-1597	313	9	remedies	remedy	NOUN
ijtc-1597	313	10	,	,	PUNCT
ijtc-1597	313	11	such	such	ADJ
ijtc-1597	313	12	as	as	ADP
ijtc-1597	313	13	objections	objection	NOUN
ijtc-1597	313	14	or	or	CCONJ
ijtc-1597	313	15	appeals	appeal	NOUN
ijtc-1597	313	16	.	.	PUNCT
ijtc-1597	314	1	the	the	DET
ijtc-1597	314	2	primary	primary	ADJ
ijtc-1597	314	3	objective	objective	NOUN
ijtc-1597	314	4	of	of	ADP
ijtc-1597	314	5	this	this	DET
ijtc-1597	314	6	procedure	procedure	NOUN
ijtc-1597	314	7	is	be	AUX
ijtc-1597	314	8	to	to	PART
ijtc-1597	314	9	prevent	prevent	VERB
ijtc-1597	314	10	double	double	ADJ
ijtc-1597	314	11	taxation	taxation	NOUN
ijtc-1597	314	12	and	and	CCONJ
ijtc-1597	314	13	provide	provide	VERB
ijtc-1597	314	14	legal	legal	ADJ
ijtc-1597	314	15	certainty	certainty	NOUN
ijtc-1597	314	16	for	for	ADP
ijtc-1597	314	17	taxpayers	taxpayer	NOUN
ijtc-1597	314	18	engaged	engage	VERB
ijtc-1597	314	19	in	in	ADP
ijtc-1597	314	20	cross	cross	ADJ
ijtc-1597	314	21	-	-	ADJ
ijtc-1597	314	22	border	border	ADJ
ijtc-1597	314	23	business	business	NOUN
ijtc-1597	314	24	activities	activity	NOUN
ijtc-1597	314	25	.	.	PUNCT
ijtc-1597	315	1	the	the	DET
ijtc-1597	315	2	outcome	outcome	NOUN
ijtc-1597	315	3	of	of	ADP
ijtc-1597	315	4	this	this	DET
ijtc-1597	315	5	procedure	procedure	NOUN
ijtc-1597	315	6	is	be	AUX
ijtc-1597	315	7	a	a	DET
ijtc-1597	315	8	mutual	mutual	ADJ
ijtc-1597	315	9	agreement	agreement	NOUN
ijtc-1597	315	10	between	between	ADP
ijtc-1597	315	11	the	the	DET
ijtc-1597	315	12	two	two	NUM
ijtc-1597	315	13	involved	involved	ADJ
ijtc-1597	315	14	countries	country	NOUN
ijtc-1597	315	15	,	,	PUNCT
ijtc-1597	315	16	which	which	PRON
ijtc-1597	315	17	will	will	AUX
ijtc-1597	315	18	then	then	ADV
ijtc-1597	315	19	be	be	AUX
ijtc-1597	315	20	formalized	formalize	VERB
ijtc-1597	315	21	in	in	ADP
ijtc-1597	315	22	an	an	DET
ijtc-1597	315	23	official	official	ADJ
ijtc-1597	315	24	decision	decision	NOUN
ijtc-1597	315	25	letter	letter	NOUN
ijtc-1597	315	26	.	.	PUNCT
ijtc-1597	316	1	4	4	X
ijtc-1597	316	2	.	.	X
ijtc-1597	316	3	tax	tax	NOUN
ijtc-1597	316	4	consultants	consultant	NOUN
ijtc-1597	316	5	as	as	ADP
ijtc-1597	316	6	problem	problem	NOUN
ijtc-1597	316	7	solvers	solver	NOUN
ijtc-1597	316	8	and	and	CCONJ
ijtc-1597	316	9	achieving	achieve	VERB
ijtc-1597	316	10	tax	tax	NOUN
ijtc-1597	316	11	compliance	compliance	NOUN
ijtc-1597	316	12	goals	goal	NOUN
ijtc-1597	316	13	tax	tax	NOUN
ijtc-1597	316	14	consultants	consultant	NOUN
ijtc-1597	316	15	are	be	AUX
ijtc-1597	316	16	crucial	crucial	ADJ
ijtc-1597	316	17	in	in	ADP
ijtc-1597	316	18	supporting	support	VERB
ijtc-1597	316	19	taxpayers	taxpayer	NOUN
ijtc-1597	316	20	in	in	ADP
ijtc-1597	316	21	achieving	achieve	VERB
ijtc-1597	316	22	optimal	optimal	ADJ
ijtc-1597	316	23	tax	tax	NOUN
ijtc-1597	316	24	compliance	compliance	NOUN
ijtc-1597	316	25	objectives	objective	NOUN
ijtc-1597	316	26	.	.	PUNCT
ijtc-1597	317	1	as	as	ADP
ijtc-1597	317	2	experts	expert	NOUN
ijtc-1597	317	3	in	in	ADP
ijtc-1597	317	4	the	the	DET
ijtc-1597	317	5	field	field	NOUN
ijtc-1597	317	6	of	of	ADP
ijtc-1597	317	7	taxation	taxation	NOUN
ijtc-1597	317	8	,	,	PUNCT
ijtc-1597	317	9	tax	tax	NOUN
ijtc-1597	317	10	consultants	consultant	NOUN
ijtc-1597	317	11	act	act	VERB
ijtc-1597	317	12	as	as	ADP
ijtc-1597	317	13	problem	problem	NOUN
ijtc-1597	317	14	solvers	solver	NOUN
ijtc-1597	317	15	,	,	PUNCT
ijtc-1597	317	16	helping	help	VERB
ijtc-1597	317	17	taxpayers	taxpayer	NOUN
ijtc-1597	317	18	identify	identify	VERB
ijtc-1597	317	19	and	and	CCONJ
ijtc-1597	317	20	resolve	resolve	VERB
ijtc-1597	317	21	complex	complex	ADJ
ijtc-1597	317	22	tax	tax	NOUN
ijtc-1597	317	23	issues	issue	NOUN
ijtc-1597	317	24	.	.	PUNCT
ijtc-1597	318	1	in	in	ADP
ijtc-1597	318	2	practice	practice	NOUN
ijtc-1597	318	3	,	,	PUNCT
ijtc-1597	318	4	tax	tax	NOUN
ijtc-1597	318	5	consultants	consultant	NOUN
ijtc-1597	318	6	not	not	PART
ijtc-1597	318	7	only	only	ADV
ijtc-1597	318	8	provide	provide	VERB
ijtc-1597	318	9	advice	advice	NOUN
ijtc-1597	318	10	related	relate	VERB
ijtc-1597	318	11	to	to	ADP
ijtc-1597	318	12	tax	tax	NOUN
ijtc-1597	318	13	obligations	obligation	NOUN
ijtc-1597	318	14	but	but	CCONJ
ijtc-1597	318	15	also	also	ADV
ijtc-1597	318	16	design	design	VERB
ijtc-1597	318	17	strategies	strategy	NOUN
ijtc-1597	318	18	that	that	PRON
ijtc-1597	318	19	allow	allow	VERB
ijtc-1597	318	20	taxpayers	taxpayer	NOUN
ijtc-1597	318	21	to	to	PART
ijtc-1597	318	22	comply	comply	VERB
ijtc-1597	318	23	with	with	ADP
ijtc-1597	318	24	tax	tax	NOUN
ijtc-1597	318	25	regulations	regulation	NOUN
ijtc-1597	318	26	efficiently	efficiently	ADV
ijtc-1597	318	27	and	and	CCONJ
ijtc-1597	318	28	on	on	ADP
ijtc-1597	318	29	time	time	NOUN
ijtc-1597	318	30	,	,	PUNCT
ijtc-1597	318	31	while	while	SCONJ
ijtc-1597	318	32	minimizing	minimize	VERB
ijtc-1597	318	33	potential	potential	ADJ
ijtc-1597	318	34	risks	risk	NOUN
ijtc-1597	318	35	or	or	CCONJ
ijtc-1597	318	36	penalties	penalty	NOUN
ijtc-1597	318	37	that	that	PRON
ijtc-1597	318	38	may	may	AUX
ijtc-1597	318	39	arise	arise	VERB
ijtc-1597	318	40	from	from	ADP
ijtc-1597	318	41	errors	error	NOUN
ijtc-1597	318	42	in	in	ADP
ijtc-1597	318	43	filing	filing	NOUN
ijtc-1597	318	44	or	or	CCONJ
ijtc-1597	318	45	tax	tax	NOUN
ijtc-1597	318	46	avoidance	avoidance	NOUN
ijtc-1597	318	47	(	(	PUNCT
ijtc-1597	318	48	mitchell	mitchell	PROPN
ijtc-1597	318	49	m	m	PROPN
ijtc-1597	318	50	,	,	PUNCT
ijtc-1597	318	51	and	and	CCONJ
ijtc-1597	318	52	sr	sr	PROPN
ijtc-1597	318	53	,	,	PUNCT
ijtc-1597	318	54	2020	2020	NUM
ijtc-1597	318	55	)	)	PUNCT
ijtc-1597	318	56	.	.	PUNCT
ijtc-1597	319	1	one	one	NUM
ijtc-1597	319	2	of	of	ADP
ijtc-1597	319	3	the	the	DET
ijtc-1597	319	4	main	main	ADJ
ijtc-1597	319	5	aspects	aspect	NOUN
ijtc-1597	319	6	of	of	ADP
ijtc-1597	319	7	the	the	DET
ijtc-1597	319	8	role	role	NOUN
ijtc-1597	319	9	of	of	ADP
ijtc-1597	319	10	tax	tax	NOUN
ijtc-1597	319	11	consultants	consultant	NOUN
ijtc-1597	319	12	is	be	AUX
ijtc-1597	319	13	providing	provide	VERB
ijtc-1597	319	14	a	a	DET
ijtc-1597	319	15	deep	deep	ADJ
ijtc-1597	319	16	understanding	understanding	NOUN
ijtc-1597	319	17	of	of	ADP
ijtc-1597	319	18	the	the	DET
ijtc-1597	319	19	ever	ever	ADV
ijtc-1597	319	20	-	-	PUNCT
ijtc-1597	319	21	evolving	evolve	VERB
ijtc-1597	319	22	tax	tax	NOUN
ijtc-1597	319	23	regulations	regulation	NOUN
ijtc-1597	319	24	.	.	PUNCT
ijtc-1597	320	1	with	with	ADP
ijtc-1597	320	2	extensive	extensive	ADJ
ijtc-1597	320	3	and	and	CCONJ
ijtc-1597	320	4	up	up	ADP
ijtc-1597	320	5	-	-	PUNCT
ijtc-1597	320	6	to	to	ADP
ijtc-1597	320	7	-	-	PUNCT
ijtc-1597	320	8	date	date	NOUN
ijtc-1597	320	9	knowledge	knowledge	NOUN
ijtc-1597	320	10	of	of	ADP
ijtc-1597	320	11	tax	tax	NOUN
ijtc-1597	320	12	provisions	provision	NOUN
ijtc-1597	320	13	,	,	PUNCT
ijtc-1597	320	14	tax	tax	NOUN
ijtc-1597	320	15	consultants	consultant	NOUN
ijtc-1597	320	16	can	can	AUX
ijtc-1597	320	17	recommend	recommend	VERB
ijtc-1597	320	18	appropriate	appropriate	ADJ
ijtc-1597	320	19	actions	action	NOUN
ijtc-1597	320	20	in	in	ADP
ijtc-1597	320	21	response	response	NOUN
ijtc-1597	320	22	to	to	ADP
ijtc-1597	320	23	regulatory	regulatory	ADJ
ijtc-1597	320	24	changes	change	NOUN
ijtc-1597	320	25	,	,	PUNCT
ijtc-1597	320	26	both	both	CCONJ
ijtc-1597	320	27	at	at	ADP
ijtc-1597	320	28	the	the	DET
ijtc-1597	320	29	national	national	ADJ
ijtc-1597	320	30	and	and	CCONJ
ijtc-1597	320	31	international	international	ADJ
ijtc-1597	320	32	levels	level	NOUN
ijtc-1597	320	33	.	.	PUNCT
ijtc-1597	321	1	tax	tax	NOUN
ijtc-1597	321	2	consultants	consultant	NOUN
ijtc-1597	321	3	can	can	AUX
ijtc-1597	321	4	assist	assist	VERB
ijtc-1597	321	5	taxpayers	taxpayer	NOUN
ijtc-1597	321	6	in	in	ADP
ijtc-1597	321	7	devising	devise	VERB
ijtc-1597	321	8	strategies	strategy	NOUN
ijtc-1597	321	9	to	to	PART
ijtc-1597	321	10	take	take	VERB
ijtc-1597	321	11	advantage	advantage	NOUN
ijtc-1597	321	12	of	of	ADP
ijtc-1597	321	13	legitimate	legitimate	ADJ
ijtc-1597	321	14	tax	tax	NOUN
ijtc-1597	321	15	incentives	incentive	NOUN
ijtc-1597	321	16	or	or	CCONJ
ijtc-1597	321	17	facilities	facility	NOUN
ijtc-1597	321	18	,	,	PUNCT
ijtc-1597	321	19	which	which	PRON
ijtc-1597	321	20	business	business	NOUN
ijtc-1597	321	21	actors	actor	NOUN
ijtc-1597	321	22	often	often	ADV
ijtc-1597	321	23	overlook	overlook	VERB
ijtc-1597	321	24	due	due	ADP
ijtc-1597	321	25	to	to	ADP
ijtc-1597	321	26	a	a	DET
ijtc-1597	321	27	lack	lack	NOUN
ijtc-1597	321	28	of	of	ADP
ijtc-1597	321	29	awareness	awareness	NOUN
ijtc-1597	321	30	or	or	CCONJ
ijtc-1597	321	31	understanding	understanding	NOUN
ijtc-1597	321	32	(	(	PUNCT
ijtc-1597	321	33	nursalam	nursalam	PROPN
ijtc-1597	321	34	m	m	PROPN
ijtc-1597	321	35	,	,	PUNCT
ijtc-1597	321	36	and	and	CCONJ
ijtc-1597	321	37	zm	zm	PROPN
ijtc-1597	321	38	,	,	PUNCT
ijtc-1597	321	39	2017	2017	NUM
ijtc-1597	321	40	)	)	PUNCT
ijtc-1597	321	41	.	.	PUNCT
ijtc-1597	322	1	beyond	beyond	ADP
ijtc-1597	322	2	simply	simply	ADV
ijtc-1597	322	3	providing	provide	VERB
ijtc-1597	322	4	information	information	NOUN
ijtc-1597	322	5	,	,	PUNCT
ijtc-1597	322	6	tax	tax	NOUN
ijtc-1597	322	7	consultants	consultant	NOUN
ijtc-1597	322	8	also	also	ADV
ijtc-1597	322	9	act	act	VERB
ijtc-1597	322	10	as	as	ADP
ijtc-1597	322	11	mediators	mediator	NOUN
ijtc-1597	322	12	between	between	ADP
ijtc-1597	322	13	taxpayers	taxpayer	NOUN
ijtc-1597	322	14	and	and	CCONJ
ijtc-1597	322	15	tax	tax	NOUN
ijtc-1597	322	16	authorities	authority	NOUN
ijtc-1597	322	17	,	,	PUNCT
ijtc-1597	322	18	helping	help	VERB
ijtc-1597	322	19	resolve	resolve	VERB
ijtc-1597	322	20	disputes	dispute	NOUN
ijtc-1597	322	21	or	or	CCONJ
ijtc-1597	322	22	disagreements	disagreement	NOUN
ijtc-1597	322	23	that	that	PRON
ijtc-1597	322	24	may	may	AUX
ijtc-1597	322	25	arise	arise	VERB
ijtc-1597	322	26	regarding	regard	VERB
ijtc-1597	322	27	tax	tax	NOUN
ijtc-1597	322	28	obligations	obligation	NOUN
ijtc-1597	322	29	.	.	PUNCT
ijtc-1597	323	1	through	through	ADP
ijtc-1597	323	2	mastery	mastery	NOUN
ijtc-1597	323	3	of	of	ADP
ijtc-1597	323	4	legal	legal	ADJ
ijtc-1597	323	5	procedures	procedure	NOUN
ijtc-1597	323	6	and	and	CCONJ
ijtc-1597	323	7	dispute	dispute	NOUN
ijtc-1597	323	8	resolution	resolution	NOUN
ijtc-1597	323	9	mechanisms	mechanism	NOUN
ijtc-1597	323	10	,	,	PUNCT
ijtc-1597	323	11	tax	tax	NOUN
ijtc-1597	323	12	consultants	consultant	NOUN
ijtc-1597	323	13	can	can	AUX
ijtc-1597	323	14	offer	offer	VERB
ijtc-1597	323	15	advice	advice	NOUN
ijtc-1597	323	16	that	that	PRON
ijtc-1597	323	17	leads	lead	VERB
ijtc-1597	323	18	to	to	ADP
ijtc-1597	323	19	fair	fair	ADJ
ijtc-1597	323	20	and	and	CCONJ
ijtc-1597	323	21	mutually	mutually	ADV
ijtc-1597	323	22	beneficial	beneficial	ADJ
ijtc-1597	323	23	solutions	solution	NOUN
ijtc-1597	323	24	.	.	PUNCT
ijtc-1597	324	1	this	this	PRON
ijtc-1597	324	2	is	be	AUX
ijtc-1597	324	3	essential	essential	ADJ
ijtc-1597	324	4	for	for	ADP
ijtc-1597	324	5	achieving	achieve	VERB
ijtc-1597	324	6	tax	tax	NOUN
ijtc-1597	324	7	compliance	compliance	NOUN
ijtc-1597	324	8	that	that	PRON
ijtc-1597	324	9	avoids	avoid	VERB
ijtc-1597	324	10	conflicts	conflict	NOUN
ijtc-1597	324	11	and	and	CCONJ
ijtc-1597	324	12	fosters	foster	VERB
ijtc-1597	324	13	good	good	ADJ
ijtc-1597	324	14	relationships	relationship	NOUN
ijtc-1597	324	15	between	between	ADP
ijtc-1597	324	16	taxpayers	taxpayer	NOUN
ijtc-1597	324	17	and	and	CCONJ
ijtc-1597	324	18	tax	tax	NOUN
ijtc-1597	324	19	authorities	authority	NOUN
ijtc-1597	324	20	(	(	PUNCT
ijtc-1597	324	21	yuliyono	yuliyono	NOUN
ijtc-1597	324	22	ad	ad	NOUN
ijtc-1597	324	23	,	,	PUNCT
ijtc-1597	324	24	et	et	PROPN
ijtc-1597	324	25	al	al	PROPN
ijtc-1597	324	26	,	,	PUNCT
ijtc-1597	324	27	2019	2019	NUM
ijtc-1597	324	28	)	)	PUNCT
ijtc-1597	324	29	.	.	PUNCT
ijtc-1597	325	1	additionally	additionally	ADV
ijtc-1597	325	2	,	,	PUNCT
ijtc-1597	325	3	the	the	DET
ijtc-1597	325	4	role	role	NOUN
ijtc-1597	325	5	of	of	ADP
ijtc-1597	325	6	tax	tax	NOUN
ijtc-1597	325	7	consultants	consultant	NOUN
ijtc-1597	325	8	in	in	ADP
ijtc-1597	325	9	promoting	promote	VERB
ijtc-1597	325	10	tax	tax	NOUN
ijtc-1597	325	11	compliance	compliance	NOUN
ijtc-1597	325	12	is	be	AUX
ijtc-1597	325	13	not	not	PART
ijtc-1597	325	14	limited	limit	VERB
ijtc-1597	325	15	to	to	ADP
ijtc-1597	325	16	administrative	administrative	ADJ
ijtc-1597	325	17	aspects	aspect	NOUN
ijtc-1597	325	18	but	but	CCONJ
ijtc-1597	325	19	extends	extend	VERB
ijtc-1597	325	20	to	to	ADP
ijtc-1597	325	21	counselling	counselling	NOUN
ijtc-1597	325	22	and	and	CCONJ
ijtc-1597	325	23	education	education	NOUN
ijtc-1597	325	24	.	.	PUNCT
ijtc-1597	326	1	many	many	ADJ
ijtc-1597	326	2	taxpayers	taxpayer	NOUN
ijtc-1597	326	3	,	,	PUNCT
ijtc-1597	326	4	particularly	particularly	ADV
ijtc-1597	326	5	among	among	ADP
ijtc-1597	326	6	small	small	ADJ
ijtc-1597	326	7	and	and	CCONJ
ijtc-1597	326	8	medium	medium	ADJ
ijtc-1597	326	9	-	-	PUNCT
ijtc-1597	326	10	sized	sized	ADJ
ijtc-1597	326	11	enterprises	enterprise	NOUN
ijtc-1597	326	12	,	,	PUNCT
ijtc-1597	326	13	lack	lack	VERB
ijtc-1597	326	14	a	a	DET
ijtc-1597	326	15	deep	deep	ADJ
ijtc-1597	326	16	understanding	understanding	NOUN
ijtc-1597	326	17	of	of	ADP
ijtc-1597	326	18	their	their	PRON
ijtc-1597	326	19	tax	tax	NOUN
ijtc-1597	326	20	obligations	obligation	NOUN
ijtc-1597	326	21	.	.	PUNCT
ijtc-1597	327	1	tax	tax	NOUN
ijtc-1597	327	2	consultants	consultant	NOUN
ijtc-1597	327	3	assist	assist	VERB
ijtc-1597	327	4	them	they	PRON
ijtc-1597	327	5	in	in	ADP
ijtc-1597	327	6	understanding	understand	VERB
ijtc-1597	327	7	the	the	DET
ijtc-1597	327	8	various	various	ADJ
ijtc-1597	327	9	tax	tax	NOUN
ijtc-1597	327	10	duties	duty	NOUN
ijtc-1597	327	11	they	they	PRON
ijtc-1597	327	12	must	must	AUX
ijtc-1597	327	13	fulfill	fulfill	VERB
ijtc-1597	327	14	and	and	CCONJ
ijtc-1597	327	15	the	the	DET
ijtc-1597	327	16	importance	importance	NOUN
ijtc-1597	327	17	of	of	ADP
ijtc-1597	327	18	accurate	accurate	ADJ
ijtc-1597	327	19	recordkeeping	recordkeeping	NOUN
ijtc-1597	327	20	and	and	CCONJ
ijtc-1597	327	21	reporting	reporting	NOUN
ijtc-1597	327	22	.	.	PUNCT
ijtc-1597	328	1	by	by	ADP
ijtc-1597	328	2	providing	provide	VERB
ijtc-1597	328	3	training	training	NOUN
ijtc-1597	328	4	and	and	CCONJ
ijtc-1597	328	5	regular	regular	ADJ
ijtc-1597	328	6	guidance	guidance	NOUN
ijtc-1597	328	7	,	,	PUNCT
ijtc-1597	328	8	tax	tax	NOUN
ijtc-1597	328	9	consultants	consultant	NOUN
ijtc-1597	328	10	contribute	contribute	VERB
ijtc-1597	328	11	to	to	ADP
ijtc-1597	328	12	raising	raise	VERB
ijtc-1597	328	13	awareness	awareness	NOUN
ijtc-1597	328	14	and	and	CCONJ
ijtc-1597	328	15	fostering	foster	VERB
ijtc-1597	328	16	a	a	DET
ijtc-1597	328	17	better	well	ADJ
ijtc-1597	328	18	tax	tax	NOUN
ijtc-1597	328	19	compliance	compliance	NOUN
ijtc-1597	328	20	culture	culture	NOUN
ijtc-1597	328	21	among	among	ADP
ijtc-1597	328	22	taxpayers	taxpayer	NOUN
ijtc-1597	328	23	(	(	PUNCT
ijtc-1597	328	24	bogoviz	bogoviz	VERB
ijtc-1597	328	25	a	a	DET
ijtc-1597	328	26	v	v	NOUN
ijtc-1597	328	27	,	,	PUNCT
ijtc-1597	328	28	et	et	PROPN
ijtc-1597	328	29	al	al	PROPN
ijtc-1597	328	30	,	,	PUNCT
ijtc-1597	328	31	2023	2023	NUM
ijtc-1597	328	32	)	)	PUNCT
ijtc-1597	328	33	.	.	PUNCT
ijtc-1597	329	1	overall	overall	ADV
ijtc-1597	329	2	,	,	PUNCT
ijtc-1597	329	3	tax	tax	NOUN
ijtc-1597	329	4	consultants	consultant	NOUN
ijtc-1597	329	5	serve	serve	VERB
ijtc-1597	329	6	as	as	ADP
ijtc-1597	329	7	highly	highly	ADV
ijtc-1597	329	8	effective	effective	ADJ
ijtc-1597	329	9	problem	problem	NOUN
ijtc-1597	329	10	solvers	solver	NOUN
ijtc-1597	329	11	in	in	ADP
ijtc-1597	329	12	ensuring	ensure	VERB
ijtc-1597	329	13	taxpayers	taxpayer	NOUN
ijtc-1597	329	14	comply	comply	VERB
ijtc-1597	329	15	with	with	ADP
ijtc-1597	329	16	their	their	PRON
ijtc-1597	329	17	tax	tax	NOUN
ijtc-1597	329	18	obligations	obligation	NOUN
ijtc-1597	329	19	on	on	ADP
ijtc-1597	329	20	time	time	NOUN
ijtc-1597	329	21	and	and	CCONJ
ijtc-1597	329	22	strategically	strategically	ADV
ijtc-1597	329	23	manage	manage	VERB
ijtc-1597	329	24	their	their	PRON
ijtc-1597	329	25	taxes	taxis	NOUN
ijtc-1597	329	26	.	.	PUNCT
ijtc-1597	330	1	through	through	ADP
ijtc-1597	330	2	careful	careful	ADJ
ijtc-1597	330	3	approaches	approach	NOUN
ijtc-1597	330	4	and	and	CCONJ
ijtc-1597	330	5	continuous	continuous	ADJ
ijtc-1597	330	6	counseling	counseling	NOUN
ijtc-1597	330	7	,	,	PUNCT
ijtc-1597	330	8	tax	tax	NOUN
ijtc-1597	330	9	consultants	consultant	NOUN
ijtc-1597	330	10	assist	assist	VERB
ijtc-1597	330	11	in	in	ADP
ijtc-1597	330	12	achieving	achieve	VERB
ijtc-1597	330	13	tax	tax	NOUN
ijtc-1597	330	14	compliance	compliance	NOUN
ijtc-1597	330	15	and	and	CCONJ
ijtc-1597	330	16	add	add	VERB
ijtc-1597	330	17	value	value	NOUN
ijtc-1597	330	18	for	for	ADP
ijtc-1597	330	19	taxpayers	taxpayer	NOUN
ijtc-1597	330	20	by	by	ADP
ijtc-1597	330	21	designing	design	VERB
ijtc-1597	330	22	more	more	ADV
ijtc-1597	330	23	efficient	efficient	ADJ
ijtc-1597	330	24	and	and	CCONJ
ijtc-1597	330	25	beneficial	beneficial	ADJ
ijtc-1597	330	26	tax	tax	NOUN
ijtc-1597	330	27	strategies	strategy	NOUN
ijtc-1597	330	28	.	.	PUNCT
ijtc-1597	331	1	therefore	therefore	ADV
ijtc-1597	331	2	,	,	PUNCT
ijtc-1597	331	3	the	the	DET
ijtc-1597	331	4	presence	presence	NOUN
ijtc-1597	331	5	of	of	ADP
ijtc-1597	331	6	competent	competent	ADJ
ijtc-1597	331	7	and	and	CCONJ
ijtc-1597	331	8	professional	professional	ADJ
ijtc-1597	331	9	tax	tax	NOUN
ijtc-1597	331	10	consultants	consultant	NOUN
ijtc-1597	331	11	becomes	become	VERB
ijtc-1597	331	12	a	a	DET
ijtc-1597	331	13	key	key	ADJ
ijtc-1597	331	14	element	element	NOUN
ijtc-1597	331	15	in	in	ADP
ijtc-1597	331	16	creating	create	VERB
ijtc-1597	331	17	a	a	DET
ijtc-1597	331	18	healthy	healthy	ADJ
ijtc-1597	331	19	and	and	CCONJ
ijtc-1597	331	20	sustainable	sustainable	ADJ
ijtc-1597	331	21	tax	tax	NOUN
ijtc-1597	331	22	system	system	NOUN
ijtc-1597	331	23	(	(	PUNCT
ijtc-1597	331	24	susyanti	susyanti	PROPN
ijtc-1597	331	25	j	j	PROPN
ijtc-1597	331	26	and	and	CCONJ
ijtc-1597	331	27	sunardi	sunardi	PROPN
ijtc-1597	331	28	,	,	PUNCT
ijtc-1597	331	29	2023	2023	NUM
ijtc-1597	331	30	)	)	PUNCT
ijtc-1597	331	31	.	.	PUNCT
ijtc-1597	332	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	332	2	tax	tax	NOUN
ijtc-1597	332	3	dispute	dispute	NOUN
ijtc-1597	332	4	resolution	resolution	NOUN
ijtc-1597	332	5	mechanisms	mechanism	NOUN
ijtc-1597	332	6	:	:	PUNCT
ijtc-1597	332	7	legal	legal	ADJ
ijtc-1597	332	8	contributions	contribution	NOUN
ijtc-1597	332	9	of	of	ADP
ijtc-1597	332	10	tax	tax	NOUN
ijtc-1597	332	11	consultants	consultant	NOUN
ijtc-1597	332	12	and	and	CCONJ
ijtc-1597	332	13	tax	tax	NOUN
ijtc-1597	332	14	attorneys	attorney	NOUN
ijtc-1597	332	15	in	in	ADP
ijtc-1597	332	16	indonesia	indonesia	PROPN
ijtc-1597	332	17	silalahi	silalahi	PROPN
ijtc-1597	332	18	,	,	PUNCT
ijtc-1597	332	19	maulana	maulana	PROPN
ijtc-1597	332	20	,	,	PUNCT
ijtc-1597	332	21	ana	ana	PROPN
ijtc-1597	332	22	,	,	PUNCT
ijtc-1597	332	23	and	and	CCONJ
ijtc-1597	332	24	kurnia	kurnia	NOUN
ijtc-1597	332	25	45	45	NUM
ijtc-1597	332	26	|	|	ADV
ijtc-1597	332	27	ilomata	ilomata	PROPN
ijtc-1597	332	28	international	international	ADJ
ijtc-1597	332	29	journal	journal	NOUN
ijtc-1597	332	30	of	of	ADP
ijtc-1597	332	31	tax	tax	PROPN
ijtc-1597	332	32	&	&	CCONJ
ijtc-1597	332	33	accounting	account	VERB
ijtc-1597	332	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	332	35	to	to	PART
ijtc-1597	332	36	further	far	ADV
ijtc-1597	332	37	deepen	deepen	VERB
ijtc-1597	332	38	the	the	DET
ijtc-1597	332	39	understanding	understanding	NOUN
ijtc-1597	332	40	of	of	ADP
ijtc-1597	332	41	the	the	DET
ijtc-1597	332	42	role	role	NOUN
ijtc-1597	332	43	of	of	ADP
ijtc-1597	332	44	tax	tax	NOUN
ijtc-1597	332	45	consultants	consultant	NOUN
ijtc-1597	332	46	as	as	ADP
ijtc-1597	332	47	problem	problem	NOUN
ijtc-1597	332	48	solvers	solver	NOUN
ijtc-1597	332	49	and	and	CCONJ
ijtc-1597	332	50	in	in	ADP
ijtc-1597	332	51	achieving	achieve	VERB
ijtc-1597	332	52	tax	tax	NOUN
ijtc-1597	332	53	compliance	compliance	NOUN
ijtc-1597	332	54	goals	goal	NOUN
ijtc-1597	332	55	,	,	PUNCT
ijtc-1597	332	56	the	the	DET
ijtc-1597	332	57	following	follow	VERB
ijtc-1597	332	58	table	table	NOUN
ijtc-1597	332	59	matrix	matrix	NOUN
ijtc-1597	332	60	illustrates	illustrate	VERB
ijtc-1597	332	61	the	the	DET
ijtc-1597	332	62	main	main	ADJ
ijtc-1597	332	63	roles	role	NOUN
ijtc-1597	332	64	of	of	ADP
ijtc-1597	332	65	tax	tax	NOUN
ijtc-1597	332	66	consultants	consultant	NOUN
ijtc-1597	332	67	in	in	ADP
ijtc-1597	332	68	assisting	assist	VERB
ijtc-1597	332	69	taxpayers	taxpayer	NOUN
ijtc-1597	332	70	and	and	CCONJ
ijtc-1597	332	71	the	the	DET
ijtc-1597	332	72	benefits	benefit	NOUN
ijtc-1597	332	73	derived	derive	VERB
ijtc-1597	332	74	from	from	ADP
ijtc-1597	332	75	the	the	DET
ijtc-1597	332	76	tax	tax	NOUN
ijtc-1597	332	77	compliance	compliance	NOUN
ijtc-1597	332	78	process	process	NOUN
ijtc-1597	332	79	:	:	PUNCT
ijtc-1597	332	80	table	table	NOUN
ijtc-1597	332	81	4	4	NUM
ijtc-1597	332	82	.	.	PUNCT
ijtc-1597	333	1	the	the	DET
ijtc-1597	333	2	role	role	NOUN
ijtc-1597	333	3	of	of	ADP
ijtc-1597	333	4	tax	tax	NOUN
ijtc-1597	333	5	consultant	consultant	NOUN
ijtc-1597	333	6	aspect	aspect	NOUN
ijtc-1597	333	7	role	role	NOUN
ijtc-1597	333	8	of	of	ADP
ijtc-1597	333	9	tax	tax	NOUN
ijtc-1597	333	10	consultant	consultant	NOUN
ijtc-1597	333	11	benefits	benefit	NOUN
ijtc-1597	333	12	for	for	ADP
ijtc-1597	333	13	taxpayer	taxpayer	NOUN
ijtc-1597	333	14	understanding	understand	VERB
ijtc-1597	333	15	tax	tax	NOUN
ijtc-1597	333	16	regulations	regulation	NOUN
ijtc-1597	333	17	provides	provide	VERB
ijtc-1597	333	18	an	an	DET
ijtc-1597	333	19	in	in	ADP
ijtc-1597	333	20	-	-	PUNCT
ijtc-1597	333	21	depth	depth	NOUN
ijtc-1597	333	22	understanding	understanding	NOUN
ijtc-1597	333	23	of	of	ADP
ijtc-1597	333	24	the	the	DET
ijtc-1597	333	25	changes	change	NOUN
ijtc-1597	333	26	and	and	CCONJ
ijtc-1597	333	27	applicable	applicable	ADJ
ijtc-1597	333	28	tax	tax	NOUN
ijtc-1597	333	29	regulations	regulation	NOUN
ijtc-1597	333	30	.	.	PUNCT
ijtc-1597	334	1	taxpayer	taxpayer	NOUN
ijtc-1597	334	2	can	can	AUX
ijtc-1597	334	3	avoid	avoid	VERB
ijtc-1597	334	4	errors	error	NOUN
ijtc-1597	334	5	in	in	ADP
ijtc-1597	334	6	filing	filing	NOUN
ijtc-1597	334	7	and	and	CCONJ
ijtc-1597	334	8	fulfill	fulfill	VERB
ijtc-1597	334	9	tax	tax	NOUN
ijtc-1597	334	10	obligations	obligation	NOUN
ijtc-1597	334	11	in	in	ADP
ijtc-1597	334	12	accordance	accordance	NOUN
ijtc-1597	334	13	with	with	ADP
ijtc-1597	334	14	the	the	DET
ijtc-1597	334	15	latest	late	ADJ
ijtc-1597	334	16	regulations	regulation	NOUN
ijtc-1597	334	17	.	.	PUNCT
ijtc-1597	335	1	tax	tax	NOUN
ijtc-1597	335	2	planning	planning	NOUN
ijtc-1597	335	3	designs	design	VERB
ijtc-1597	335	4	efficient	efficient	ADJ
ijtc-1597	335	5	and	and	CCONJ
ijtc-1597	335	6	profitable	profitable	ADJ
ijtc-1597	335	7	tax	tax	NOUN
ijtc-1597	335	8	strategies	strategy	NOUN
ijtc-1597	335	9	,	,	PUNCT
ijtc-1597	335	10	as	as	ADV
ijtc-1597	335	11	well	well	ADV
ijtc-1597	335	12	as	as	ADP
ijtc-1597	335	13	takes	take	VERB
ijtc-1597	335	14	advantage	advantage	NOUN
ijtc-1597	335	15	of	of	ADP
ijtc-1597	335	16	available	available	ADJ
ijtc-1597	335	17	tax	tax	NOUN
ijtc-1597	335	18	incentives	incentive	NOUN
ijtc-1597	335	19	.	.	PUNCT
ijtc-1597	336	1	optimizes	optimize	VERB
ijtc-1597	336	2	tax	tax	NOUN
ijtc-1597	336	3	obligations	obligation	NOUN
ijtc-1597	336	4	by	by	ADP
ijtc-1597	336	5	reducing	reduce	VERB
ijtc-1597	336	6	unnecessary	unnecessary	ADJ
ijtc-1597	336	7	tax	tax	NOUN
ijtc-1597	336	8	burdens	burden	NOUN
ijtc-1597	336	9	,	,	PUNCT
ijtc-1597	336	10	and	and	CCONJ
ijtc-1597	336	11	utilizing	utilize	VERB
ijtc-1597	336	12	potential	potential	ADJ
ijtc-1597	336	13	reductions	reduction	NOUN
ijtc-1597	336	14	or	or	CCONJ
ijtc-1597	336	15	legitimate	legitimate	ADJ
ijtc-1597	336	16	tax	tax	NOUN
ijtc-1597	336	17	facilities	facility	NOUN
ijtc-1597	336	18	.	.	PUNCT
ijtc-1597	337	1	tax	tax	NOUN
ijtc-1597	337	2	dispute	dispute	NOUN
ijtc-1597	337	3	resolution	resolution	NOUN
ijtc-1597	337	4	acts	act	VERB
ijtc-1597	337	5	as	as	ADP
ijtc-1597	337	6	a	a	DET
ijtc-1597	337	7	mediator	mediator	NOUN
ijtc-1597	337	8	between	between	ADP
ijtc-1597	337	9	the	the	DET
ijtc-1597	337	10	taxpayer	taxpayer	NOUN
ijtc-1597	337	11	and	and	CCONJ
ijtc-1597	337	12	tax	tax	NOUN
ijtc-1597	337	13	authorities	authority	NOUN
ijtc-1597	337	14	to	to	PART
ijtc-1597	337	15	resolve	resolve	VERB
ijtc-1597	337	16	disputes	dispute	NOUN
ijtc-1597	337	17	or	or	CCONJ
ijtc-1597	337	18	issues	issue	NOUN
ijtc-1597	337	19	related	relate	VERB
ijtc-1597	337	20	to	to	ADP
ijtc-1597	337	21	tax	tax	NOUN
ijtc-1597	337	22	obligations	obligation	NOUN
ijtc-1597	337	23	.	.	PUNCT
ijtc-1597	338	1	reduces	reduce	VERB
ijtc-1597	338	2	potential	potential	ADJ
ijtc-1597	338	3	risks	risk	NOUN
ijtc-1597	338	4	of	of	ADP
ijtc-1597	338	5	penalties	penalty	NOUN
ijtc-1597	338	6	or	or	CCONJ
ijtc-1597	338	7	fines	fine	NOUN
ijtc-1597	338	8	and	and	CCONJ
ijtc-1597	338	9	resolves	resolve	VERB
ijtc-1597	338	10	tax	tax	NOUN
ijtc-1597	338	11	disputes	dispute	NOUN
ijtc-1597	338	12	amicably	amicably	ADV
ijtc-1597	338	13	and	and	CCONJ
ijtc-1597	338	14	fairly	fairly	ADV
ijtc-1597	338	15	.	.	PUNCT
ijtc-1597	339	1	counseling	counseling	NOUN
ijtc-1597	339	2	and	and	CCONJ
ijtc-1597	339	3	education	education	NOUN
ijtc-1597	339	4	provides	provide	VERB
ijtc-1597	339	5	training	training	NOUN
ijtc-1597	339	6	and	and	CCONJ
ijtc-1597	339	7	education	education	NOUN
ijtc-1597	339	8	to	to	ADP
ijtc-1597	339	9	taxpayers	taxpayer	NOUN
ijtc-1597	339	10	regarding	regard	VERB
ijtc-1597	339	11	tax	tax	NOUN
ijtc-1597	339	12	obligations	obligation	NOUN
ijtc-1597	339	13	,	,	PUNCT
ijtc-1597	339	14	including	include	VERB
ijtc-1597	339	15	accurate	accurate	ADJ
ijtc-1597	339	16	tax	tax	NOUN
ijtc-1597	339	17	recording	recording	NOUN
ijtc-1597	339	18	and	and	CCONJ
ijtc-1597	339	19	reporting	reporting	NOUN
ijtc-1597	339	20	.	.	PUNCT
ijtc-1597	340	1	increases	increase	VERB
ijtc-1597	340	2	taxpayer	taxpayer	NOUN
ijtc-1597	340	3	understanding	understanding	NOUN
ijtc-1597	340	4	,	,	PUNCT
ijtc-1597	340	5	reducing	reduce	VERB
ijtc-1597	340	6	errors	error	NOUN
ijtc-1597	340	7	in	in	ADP
ijtc-1597	340	8	filing	file	VERB
ijtc-1597	340	9	tax	tax	NOUN
ijtc-1597	340	10	reports	report	NOUN
ijtc-1597	340	11	and	and	CCONJ
ijtc-1597	340	12	raising	raise	VERB
ijtc-1597	340	13	awareness	awareness	NOUN
ijtc-1597	340	14	about	about	ADP
ijtc-1597	340	15	the	the	DET
ijtc-1597	340	16	importance	importance	NOUN
ijtc-1597	340	17	of	of	ADP
ijtc-1597	340	18	tax	tax	NOUN
ijtc-1597	340	19	compliance	compliance	NOUN
ijtc-1597	340	20	.	.	PUNCT
ijtc-1597	341	1	tax	tax	NOUN
ijtc-1597	341	2	report	report	NOUN
ijtc-1597	341	3	preparation	preparation	NOUN
ijtc-1597	341	4	assists	assist	VERB
ijtc-1597	341	5	taxpayers	taxpayer	NOUN
ijtc-1597	341	6	in	in	ADP
ijtc-1597	341	7	preparing	prepare	VERB
ijtc-1597	341	8	and	and	CCONJ
ijtc-1597	341	9	submitting	submit	VERB
ijtc-1597	341	10	accurate	accurate	ADJ
ijtc-1597	341	11	,	,	PUNCT
ijtc-1597	341	12	complete	complete	ADJ
ijtc-1597	341	13	,	,	PUNCT
ijtc-1597	341	14	and	and	CCONJ
ijtc-1597	341	15	timely	timely	ADJ
ijtc-1597	341	16	tax	tax	NOUN
ijtc-1597	341	17	reports	report	NOUN
ijtc-1597	341	18	.	.	PUNCT
ijtc-1597	342	1	ensures	ensure	VERB
ijtc-1597	342	2	tax	tax	NOUN
ijtc-1597	342	3	reports	report	NOUN
ijtc-1597	342	4	are	be	AUX
ijtc-1597	342	5	prepared	prepare	VERB
ijtc-1597	342	6	in	in	ADP
ijtc-1597	342	7	accordance	accordance	NOUN
ijtc-1597	342	8	with	with	ADP
ijtc-1597	342	9	applicable	applicable	ADJ
ijtc-1597	342	10	provisions	provision	NOUN
ijtc-1597	342	11	,	,	PUNCT
ijtc-1597	342	12	preventing	prevent	VERB
ijtc-1597	342	13	errors	error	NOUN
ijtc-1597	342	14	that	that	PRON
ijtc-1597	342	15	could	could	AUX
ijtc-1597	342	16	lead	lead	VERB
ijtc-1597	342	17	to	to	ADP
ijtc-1597	342	18	fines	fine	NOUN
ijtc-1597	342	19	or	or	CCONJ
ijtc-1597	342	20	sanctions	sanction	NOUN
ijtc-1597	342	21	.	.	PUNCT
ijtc-1597	343	1	tax	tax	NOUN
ijtc-1597	343	2	compliance	compliance	NOUN
ijtc-1597	343	3	planning	planning	NOUN
ijtc-1597	343	4	develops	develop	VERB
ijtc-1597	343	5	a	a	DET
ijtc-1597	343	6	tax	tax	NOUN
ijtc-1597	343	7	compliance	compliance	NOUN
ijtc-1597	343	8	plan	plan	NOUN
ijtc-1597	343	9	that	that	PRON
ijtc-1597	343	10	covers	cover	VERB
ijtc-1597	343	11	all	all	DET
ijtc-1597	343	12	tax	tax	NOUN
ijtc-1597	343	13	obligations	obligation	NOUN
ijtc-1597	343	14	to	to	PART
ijtc-1597	343	15	be	be	AUX
ijtc-1597	343	16	fulfilled	fulfil	VERB
ijtc-1597	343	17	by	by	ADP
ijtc-1597	343	18	the	the	DET
ijtc-1597	343	19	taxpayer	taxpayer	NOUN
ijtc-1597	343	20	.	.	PUNCT
ijtc-1597	344	1	ensures	ensure	VERB
ijtc-1597	344	2	better	well	ADJ
ijtc-1597	344	3	and	and	CCONJ
ijtc-1597	344	4	more	more	ADV
ijtc-1597	344	5	systematic	systematic	ADJ
ijtc-1597	344	6	tax	tax	NOUN
ijtc-1597	344	7	compliance	compliance	NOUN
ijtc-1597	344	8	,	,	PUNCT
ijtc-1597	344	9	avoiding	avoid	VERB
ijtc-1597	344	10	delays	delay	NOUN
ijtc-1597	344	11	or	or	CCONJ
ijtc-1597	344	12	neglect	neglect	NOUN
ijtc-1597	344	13	that	that	PRON
ijtc-1597	344	14	could	could	AUX
ijtc-1597	344	15	result	result	VERB
ijtc-1597	344	16	in	in	ADP
ijtc-1597	344	17	administrative	administrative	ADJ
ijtc-1597	344	18	or	or	CCONJ
ijtc-1597	344	19	criminal	criminal	ADJ
ijtc-1597	344	20	sanctions	sanction	NOUN
ijtc-1597	344	21	.	.	PUNCT
ijtc-1597	345	1	tax	tax	NOUN
ijtc-1597	345	2	risk	risk	NOUN
ijtc-1597	345	3	management	management	NOUN
ijtc-1597	345	4	identifies	identify	VERB
ijtc-1597	345	5	and	and	CCONJ
ijtc-1597	345	6	manages	manage	VERB
ijtc-1597	345	7	potential	potential	ADJ
ijtc-1597	345	8	tax	tax	NOUN
ijtc-1597	345	9	risks	risk	NOUN
ijtc-1597	345	10	that	that	PRON
ijtc-1597	345	11	may	may	AUX
ijtc-1597	345	12	arise	arise	VERB
ijtc-1597	345	13	in	in	ADP
ijtc-1597	345	14	the	the	DET
ijtc-1597	345	15	taxpayer	taxpayer	NOUN
ijtc-1597	345	16	’s	’s	PART
ijtc-1597	345	17	business	business	NOUN
ijtc-1597	345	18	activities	activity	NOUN
ijtc-1597	345	19	.	.	PUNCT
ijtc-1597	346	1	reduces	reduce	VERB
ijtc-1597	346	2	potential	potential	ADJ
ijtc-1597	346	3	financial	financial	ADJ
ijtc-1597	346	4	losses	loss	NOUN
ijtc-1597	346	5	due	due	ADJ
ijtc-1597	346	6	to	to	ADP
ijtc-1597	346	7	tax	tax	NOUN
ijtc-1597	346	8	issues	issue	NOUN
ijtc-1597	346	9	,	,	PUNCT
ijtc-1597	346	10	including	include	VERB
ijtc-1597	346	11	fines	fine	NOUN
ijtc-1597	346	12	or	or	CCONJ
ijtc-1597	346	13	administrative	administrative	ADJ
ijtc-1597	346	14	sanctions	sanction	NOUN
ijtc-1597	346	15	,	,	PUNCT
ijtc-1597	346	16	while	while	SCONJ
ijtc-1597	346	17	maintaining	maintain	VERB
ijtc-1597	346	18	the	the	DET
ijtc-1597	346	19	company	company	NOUN
ijtc-1597	346	20	’s	’s	PART
ijtc-1597	346	21	good	good	ADJ
ijtc-1597	346	22	reputation	reputation	NOUN
ijtc-1597	346	23	with	with	ADP
ijtc-1597	346	24	tax	tax	NOUN
ijtc-1597	346	25	authorities	authority	NOUN
ijtc-1597	346	26	.	.	PUNCT
ijtc-1597	347	1	communication	communication	NOUN
ijtc-1597	347	2	with	with	ADP
ijtc-1597	347	3	tax	tax	NOUN
ijtc-1597	347	4	authorities	authority	NOUN
ijtc-1597	347	5	assists	assist	VERB
ijtc-1597	347	6	taxpayers	taxpayer	NOUN
ijtc-1597	347	7	in	in	ADP
ijtc-1597	347	8	communicating	communicate	VERB
ijtc-1597	347	9	with	with	ADP
ijtc-1597	347	10	tax	tax	NOUN
ijtc-1597	347	11	authorities	authority	NOUN
ijtc-1597	347	12	,	,	PUNCT
ijtc-1597	347	13	whether	whether	SCONJ
ijtc-1597	347	14	for	for	ADP
ijtc-1597	347	15	audits	audits	NOUN
ijtc-1597	347	16	or	or	CCONJ
ijtc-1597	347	17	consultations	consultation	NOUN
ijtc-1597	347	18	regarding	regard	VERB
ijtc-1597	347	19	tax	tax	NOUN
ijtc-1597	347	20	regulations	regulation	NOUN
ijtc-1597	347	21	.	.	PUNCT
ijtc-1597	348	1	facilitates	facilitate	VERB
ijtc-1597	348	2	smooth	smooth	ADJ
ijtc-1597	348	3	communication	communication	NOUN
ijtc-1597	348	4	with	with	ADP
ijtc-1597	348	5	tax	tax	NOUN
ijtc-1597	348	6	authorities	authority	NOUN
ijtc-1597	348	7	,	,	PUNCT
ijtc-1597	348	8	which	which	PRON
ijtc-1597	348	9	can	can	AUX
ijtc-1597	348	10	simplify	simplify	VERB
ijtc-1597	348	11	the	the	DET
ijtc-1597	348	12	resolution	resolution	NOUN
ijtc-1597	348	13	of	of	ADP
ijtc-1597	348	14	issues	issue	NOUN
ijtc-1597	348	15	or	or	CCONJ
ijtc-1597	348	16	consultations	consultation	NOUN
ijtc-1597	348	17	concerning	concern	VERB
ijtc-1597	348	18	tax	tax	NOUN
ijtc-1597	348	19	obligations	obligation	NOUN
ijtc-1597	348	20	.	.	PUNCT
ijtc-1597	349	1	source	source	NOUN
ijtc-1597	349	2	:	:	PUNCT
ijtc-1597	349	3	processed	process	VERB
ijtc-1597	349	4	by	by	ADP
ijtc-1597	349	5	the	the	DET
ijtc-1597	349	6	authors	author	NOUN
ijtc-1597	349	7	this	this	DET
ijtc-1597	349	8	table	table	NOUN
ijtc-1597	349	9	illustrates	illustrate	VERB
ijtc-1597	349	10	how	how	SCONJ
ijtc-1597	349	11	tax	tax	NOUN
ijtc-1597	349	12	consultants	consultant	NOUN
ijtc-1597	349	13	serve	serve	VERB
ijtc-1597	349	14	as	as	ADP
ijtc-1597	349	15	problem	problem	NOUN
ijtc-1597	349	16	solvers	solver	NOUN
ijtc-1597	349	17	for	for	ADP
ijtc-1597	349	18	taxpayers	taxpayer	NOUN
ijtc-1597	349	19	,	,	PUNCT
ijtc-1597	349	20	providing	provide	VERB
ijtc-1597	349	21	valuable	valuable	ADJ
ijtc-1597	349	22	benefits	benefit	NOUN
ijtc-1597	349	23	to	to	PART
ijtc-1597	349	24	better	well	ADV
ijtc-1597	349	25	fulfill	fulfill	VERB
ijtc-1597	349	26	their	their	PRON
ijtc-1597	349	27	tax	tax	NOUN
ijtc-1597	349	28	obligations	obligation	NOUN
ijtc-1597	349	29	.	.	PUNCT
ijtc-1597	350	1	as	as	SCONJ
ijtc-1597	350	2	problem	problem	NOUN
ijtc-1597	350	3	solvers	solver	NOUN
ijtc-1597	350	4	,	,	PUNCT
ijtc-1597	350	5	tax	tax	NOUN
ijtc-1597	350	6	consultants	consultant	NOUN
ijtc-1597	350	7	not	not	PART
ijtc-1597	350	8	only	only	ADV
ijtc-1597	350	9	assist	assist	VERB
ijtc-1597	350	10	taxpayers	taxpayer	NOUN
ijtc-1597	350	11	in	in	ADP
ijtc-1597	350	12	resolving	resolve	VERB
ijtc-1597	350	13	administrative	administrative	ADJ
ijtc-1597	350	14	issues	issue	NOUN
ijtc-1597	350	15	but	but	CCONJ
ijtc-1597	350	16	also	also	ADV
ijtc-1597	350	17	design	design	VERB
ijtc-1597	350	18	strategic	strategic	ADJ
ijtc-1597	350	19	,	,	PUNCT
ijtc-1597	350	20	sustainable	sustainable	ADJ
ijtc-1597	350	21	solutions	solution	NOUN
ijtc-1597	350	22	to	to	PART
ijtc-1597	350	23	achieve	achieve	VERB
ijtc-1597	350	24	optimal	optimal	ADJ
ijtc-1597	350	25	tax	tax	NOUN
ijtc-1597	350	26	compliance	compliance	NOUN
ijtc-1597	350	27	.	.	PUNCT
ijtc-1597	351	1	the	the	DET
ijtc-1597	351	2	study	study	NOUN
ijtc-1597	351	3	presents	present	VERB
ijtc-1597	351	4	valuable	valuable	ADJ
ijtc-1597	351	5	statistical	statistical	ADJ
ijtc-1597	351	6	data	datum	NOUN
ijtc-1597	351	7	;	;	PUNCT
ijtc-1597	351	8	however	however	ADV
ijtc-1597	351	9	,	,	PUNCT
ijtc-1597	351	10	the	the	DET
ijtc-1597	351	11	interpretation	interpretation	NOUN
ijtc-1597	351	12	of	of	ADP
ijtc-1597	351	13	these	these	DET
ijtc-1597	351	14	figures	figure	NOUN
ijtc-1597	351	15	requires	require	VERB
ijtc-1597	351	16	further	further	ADJ
ijtc-1597	351	17	clarification	clarification	NOUN
ijtc-1597	351	18	to	to	PART
ijtc-1597	351	19	adequately	adequately	ADV
ijtc-1597	351	20	convey	convey	VERB
ijtc-1597	351	21	their	their	PRON
ijtc-1597	351	22	implications	implication	NOUN
ijtc-1597	351	23	and	and	CCONJ
ijtc-1597	351	24	provide	provide	VERB
ijtc-1597	351	25	better	well	ADJ
ijtc-1597	351	26	context	context	NOUN
ijtc-1597	351	27	.	.	PUNCT
ijtc-1597	352	1	while	while	SCONJ
ijtc-1597	352	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	352	3	tax	tax	NOUN
ijtc-1597	352	4	dispute	dispute	NOUN
ijtc-1597	352	5	resolution	resolution	NOUN
ijtc-1597	352	6	mechanisms	mechanism	NOUN
ijtc-1597	352	7	:	:	PUNCT
ijtc-1597	352	8	legal	legal	ADJ
ijtc-1597	352	9	contributions	contribution	NOUN
ijtc-1597	352	10	of	of	ADP
ijtc-1597	352	11	tax	tax	NOUN
ijtc-1597	352	12	consultants	consultant	NOUN
ijtc-1597	352	13	and	and	CCONJ
ijtc-1597	352	14	tax	tax	NOUN
ijtc-1597	352	15	attorneys	attorney	NOUN
ijtc-1597	352	16	in	in	ADP
ijtc-1597	352	17	indonesia	indonesia	PROPN
ijtc-1597	352	18	silalahi	silalahi	PROPN
ijtc-1597	352	19	,	,	PUNCT
ijtc-1597	352	20	maulana	maulana	PROPN
ijtc-1597	352	21	,	,	PUNCT
ijtc-1597	352	22	ana	ana	PROPN
ijtc-1597	352	23	,	,	PUNCT
ijtc-1597	352	24	and	and	CCONJ
ijtc-1597	352	25	kurnia	kurnia	NOUN
ijtc-1597	353	1	46	46	NUM
ijtc-1597	353	2	|	|	ADV
ijtc-1597	353	3	ilomata	ilomata	PROPN
ijtc-1597	353	4	international	international	ADJ
ijtc-1597	353	5	journal	journal	NOUN
ijtc-1597	353	6	of	of	ADP
ijtc-1597	353	7	tax	tax	PROPN
ijtc-1597	353	8	&	&	CCONJ
ijtc-1597	353	9	accounting	accounting	PROPN
ijtc-1597	353	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	353	11	quantitative	quantitative	ADJ
ijtc-1597	353	12	analysis	analysis	NOUN
ijtc-1597	353	13	predominates	predominate	VERB
ijtc-1597	353	14	,	,	PUNCT
ijtc-1597	353	15	the	the	DET
ijtc-1597	353	16	study	study	NOUN
ijtc-1597	353	17	lacks	lack	VERB
ijtc-1597	353	18	qualitative	qualitative	ADJ
ijtc-1597	353	19	insights	insight	NOUN
ijtc-1597	353	20	that	that	PRON
ijtc-1597	353	21	could	could	AUX
ijtc-1597	353	22	offer	offer	VERB
ijtc-1597	353	23	a	a	DET
ijtc-1597	353	24	deeper	deep	ADJ
ijtc-1597	353	25	understanding	understanding	NOUN
ijtc-1597	353	26	of	of	ADP
ijtc-1597	353	27	the	the	DET
ijtc-1597	353	28	real	real	ADJ
ijtc-1597	353	29	-	-	PUNCT
ijtc-1597	353	30	world	world	NOUN
ijtc-1597	353	31	experiences	experience	NOUN
ijtc-1597	353	32	of	of	ADP
ijtc-1597	353	33	taxpayers	taxpayer	NOUN
ijtc-1597	353	34	and	and	CCONJ
ijtc-1597	353	35	tax	tax	NOUN
ijtc-1597	353	36	consultants	consultant	NOUN
ijtc-1597	353	37	,	,	PUNCT
ijtc-1597	353	38	such	such	ADJ
ijtc-1597	353	39	as	as	ADP
ijtc-1597	353	40	through	through	ADP
ijtc-1597	353	41	interviews	interview	NOUN
ijtc-1597	353	42	or	or	CCONJ
ijtc-1597	353	43	case	case	NOUN
ijtc-1597	353	44	studies	study	NOUN
ijtc-1597	353	45	.	.	PUNCT
ijtc-1597	354	1	moreover	moreover	ADV
ijtc-1597	354	2	,	,	PUNCT
ijtc-1597	354	3	it	it	PRON
ijtc-1597	354	4	would	would	AUX
ijtc-1597	354	5	be	be	AUX
ijtc-1597	354	6	beneficial	beneficial	ADJ
ijtc-1597	354	7	to	to	PART
ijtc-1597	354	8	explore	explore	VERB
ijtc-1597	354	9	regional	regional	ADJ
ijtc-1597	354	10	variations	variation	NOUN
ijtc-1597	354	11	in	in	ADP
ijtc-1597	354	12	the	the	DET
ijtc-1597	354	13	practices	practice	NOUN
ijtc-1597	354	14	of	of	ADP
ijtc-1597	354	15	tax	tax	NOUN
ijtc-1597	354	16	consultants	consultant	NOUN
ijtc-1597	354	17	across	across	ADP
ijtc-1597	354	18	indonesia	indonesia	PROPN
ijtc-1597	354	19	,	,	PUNCT
ijtc-1597	354	20	as	as	SCONJ
ijtc-1597	354	21	this	this	PRON
ijtc-1597	354	22	could	could	AUX
ijtc-1597	354	23	illuminate	illuminate	VERB
ijtc-1597	354	24	how	how	SCONJ
ijtc-1597	354	25	differing	differing	ADJ
ijtc-1597	354	26	regulatory	regulatory	ADJ
ijtc-1597	354	27	applications	application	NOUN
ijtc-1597	354	28	impact	impact	NOUN
ijtc-1597	354	29	tax	tax	NOUN
ijtc-1597	354	30	compliance	compliance	NOUN
ijtc-1597	354	31	and	and	CCONJ
ijtc-1597	354	32	dispute	dispute	NOUN
ijtc-1597	354	33	resolution	resolution	NOUN
ijtc-1597	354	34	.	.	PUNCT
ijtc-1597	355	1	additionally	additionally	ADV
ijtc-1597	355	2	,	,	PUNCT
ijtc-1597	355	3	although	although	SCONJ
ijtc-1597	355	4	the	the	DET
ijtc-1597	355	5	study	study	NOUN
ijtc-1597	355	6	identifies	identify	VERB
ijtc-1597	355	7	several	several	ADJ
ijtc-1597	355	8	challenges	challenge	NOUN
ijtc-1597	355	9	,	,	PUNCT
ijtc-1597	355	10	it	it	PRON
ijtc-1597	355	11	does	do	AUX
ijtc-1597	355	12	not	not	PART
ijtc-1597	355	13	propose	propose	VERB
ijtc-1597	355	14	concrete	concrete	ADJ
ijtc-1597	355	15	solutions	solution	NOUN
ijtc-1597	355	16	.	.	PUNCT
ijtc-1597	356	1	to	to	PART
ijtc-1597	356	2	strengthen	strengthen	VERB
ijtc-1597	356	3	the	the	DET
ijtc-1597	356	4	research	research	NOUN
ijtc-1597	356	5	,	,	PUNCT
ijtc-1597	356	6	practical	practical	ADJ
ijtc-1597	356	7	recommendations	recommendation	NOUN
ijtc-1597	356	8	should	should	AUX
ijtc-1597	356	9	be	be	AUX
ijtc-1597	356	10	included	include	VERB
ijtc-1597	356	11	,	,	PUNCT
ijtc-1597	356	12	such	such	ADJ
ijtc-1597	356	13	as	as	ADP
ijtc-1597	356	14	strategies	strategy	NOUN
ijtc-1597	356	15	for	for	ADP
ijtc-1597	356	16	improving	improve	VERB
ijtc-1597	356	17	access	access	NOUN
ijtc-1597	356	18	to	to	ADP
ijtc-1597	356	19	tax	tax	NOUN
ijtc-1597	356	20	consultants	consultant	NOUN
ijtc-1597	356	21	,	,	PUNCT
ijtc-1597	356	22	enhancing	enhance	VERB
ijtc-1597	356	23	training	training	NOUN
ijtc-1597	356	24	programs	program	NOUN
ijtc-1597	356	25	,	,	PUNCT
ijtc-1597	356	26	and	and	CCONJ
ijtc-1597	356	27	leveraging	leverage	VERB
ijtc-1597	356	28	technology	technology	NOUN
ijtc-1597	356	29	to	to	PART
ijtc-1597	356	30	address	address	VERB
ijtc-1597	356	31	service	service	NOUN
ijtc-1597	356	32	gaps	gap	NOUN
ijtc-1597	356	33	and	and	CCONJ
ijtc-1597	356	34	improve	improve	VERB
ijtc-1597	356	35	overall	overall	ADJ
ijtc-1597	356	36	system	system	NOUN
ijtc-1597	356	37	efficiency	efficiency	NOUN
ijtc-1597	356	38	.	.	PUNCT
ijtc-1597	357	1	conclusion	conclusion	NOUN
ijtc-1597	357	2	in	in	ADP
ijtc-1597	357	3	the	the	DET
ijtc-1597	357	4	indonesian	indonesian	ADJ
ijtc-1597	357	5	tax	tax	NOUN
ijtc-1597	357	6	system	system	NOUN
ijtc-1597	357	7	,	,	PUNCT
ijtc-1597	357	8	both	both	DET
ijtc-1597	357	9	tax	tax	NOUN
ijtc-1597	357	10	consultants	consultant	NOUN
ijtc-1597	357	11	and	and	CCONJ
ijtc-1597	357	12	tax	tax	NOUN
ijtc-1597	357	13	attorneys	attorney	NOUN
ijtc-1597	357	14	play	play	VERB
ijtc-1597	357	15	essential	essential	ADJ
ijtc-1597	357	16	roles	role	NOUN
ijtc-1597	357	17	in	in	ADP
ijtc-1597	357	18	ensuring	ensure	VERB
ijtc-1597	357	19	that	that	SCONJ
ijtc-1597	357	20	taxpayers	taxpayer	NOUN
ijtc-1597	357	21	comply	comply	VERB
ijtc-1597	357	22	with	with	ADP
ijtc-1597	357	23	tax	tax	NOUN
ijtc-1597	357	24	obligations	obligation	NOUN
ijtc-1597	357	25	.	.	PUNCT
ijtc-1597	358	1	these	these	DET
ijtc-1597	358	2	professionals	professional	NOUN
ijtc-1597	358	3	offer	offer	VERB
ijtc-1597	358	4	different	different	ADJ
ijtc-1597	358	5	but	but	CCONJ
ijtc-1597	358	6	complementary	complementary	ADJ
ijtc-1597	358	7	services	service	NOUN
ijtc-1597	358	8	to	to	PART
ijtc-1597	358	9	assist	assist	VERB
ijtc-1597	358	10	taxpayers	taxpayer	NOUN
ijtc-1597	358	11	in	in	ADP
ijtc-1597	358	12	navigating	navigate	VERB
ijtc-1597	358	13	the	the	DET
ijtc-1597	358	14	complexities	complexity	NOUN
ijtc-1597	358	15	of	of	ADP
ijtc-1597	358	16	the	the	DET
ijtc-1597	358	17	tax	tax	NOUN
ijtc-1597	358	18	system	system	NOUN
ijtc-1597	358	19	(	(	PUNCT
ijtc-1597	358	20	suhartono	suhartono	NOUN
ijtc-1597	358	21	s	s	PART
ijtc-1597	358	22	and	and	CCONJ
ijtc-1597	358	23	huda	huda	PROPN
ijtc-1597	358	24	mk	mk	PROPN
ijtc-1597	358	25	,	,	PUNCT
ijtc-1597	358	26	2019	2019	NUM
ijtc-1597	358	27	)	)	PUNCT
ijtc-1597	358	28	.	.	PUNCT
ijtc-1597	359	1	tax	tax	NOUN
ijtc-1597	359	2	consultants	consultant	NOUN
ijtc-1597	359	3	are	be	AUX
ijtc-1597	359	4	professionals	professional	NOUN
ijtc-1597	359	5	who	who	PRON
ijtc-1597	359	6	specialize	specialize	VERB
ijtc-1597	359	7	in	in	ADP
ijtc-1597	359	8	advising	advise	VERB
ijtc-1597	359	9	taxpayers	taxpayer	NOUN
ijtc-1597	359	10	on	on	ADP
ijtc-1597	359	11	tax	tax	NOUN
ijtc-1597	359	12	-	-	PUNCT
ijtc-1597	359	13	related	relate	VERB
ijtc-1597	359	14	matters	matter	NOUN
ijtc-1597	359	15	,	,	PUNCT
ijtc-1597	359	16	helping	help	VERB
ijtc-1597	359	17	them	they	PRON
ijtc-1597	359	18	to	to	PART
ijtc-1597	359	19	understand	understand	VERB
ijtc-1597	359	20	and	and	CCONJ
ijtc-1597	359	21	comply	comply	VERB
ijtc-1597	359	22	with	with	ADP
ijtc-1597	359	23	tax	tax	NOUN
ijtc-1597	359	24	regulations	regulation	NOUN
ijtc-1597	359	25	.	.	PUNCT
ijtc-1597	360	1	tax	tax	NOUN
ijtc-1597	360	2	consultants	consultant	NOUN
ijtc-1597	360	3	provide	provide	VERB
ijtc-1597	360	4	critical	critical	ADJ
ijtc-1597	360	5	assistance	assistance	NOUN
ijtc-1597	360	6	in	in	ADP
ijtc-1597	360	7	areas	area	NOUN
ijtc-1597	360	8	such	such	ADJ
ijtc-1597	360	9	as	as	ADP
ijtc-1597	360	10	tax	tax	NOUN
ijtc-1597	360	11	planning	planning	NOUN
ijtc-1597	360	12	,	,	PUNCT
ijtc-1597	360	13	optimizing	optimize	VERB
ijtc-1597	360	14	tax	tax	NOUN
ijtc-1597	360	15	liabilities	liability	NOUN
ijtc-1597	360	16	,	,	PUNCT
ijtc-1597	360	17	preparing	prepare	VERB
ijtc-1597	360	18	tax	tax	NOUN
ijtc-1597	360	19	returns	return	NOUN
ijtc-1597	360	20	,	,	PUNCT
ijtc-1597	360	21	and	and	CCONJ
ijtc-1597	360	22	advising	advise	VERB
ijtc-1597	360	23	businesses	business	NOUN
ijtc-1597	360	24	on	on	ADP
ijtc-1597	360	25	tax	tax	NOUN
ijtc-1597	360	26	strategies	strategy	NOUN
ijtc-1597	360	27	.	.	PUNCT
ijtc-1597	361	1	their	their	PRON
ijtc-1597	361	2	expertise	expertise	NOUN
ijtc-1597	361	3	ensures	ensure	VERB
ijtc-1597	361	4	that	that	SCONJ
ijtc-1597	361	5	taxpayers	taxpayer	NOUN
ijtc-1597	361	6	are	be	AUX
ijtc-1597	361	7	well	well	ADV
ijtc-1597	361	8	-	-	PUNCT
ijtc-1597	361	9	informed	inform	VERB
ijtc-1597	361	10	and	and	CCONJ
ijtc-1597	361	11	compliant	compliant	ADJ
ijtc-1597	361	12	with	with	ADP
ijtc-1597	361	13	tax	tax	NOUN
ijtc-1597	361	14	laws	law	NOUN
ijtc-1597	361	15	.	.	PUNCT
ijtc-1597	362	1	tax	tax	NOUN
ijtc-1597	362	2	consultants	consultant	NOUN
ijtc-1597	362	3	assist	assist	VERB
ijtc-1597	362	4	businesses	business	NOUN
ijtc-1597	362	5	and	and	CCONJ
ijtc-1597	362	6	individuals	individual	NOUN
ijtc-1597	362	7	by	by	ADP
ijtc-1597	362	8	ensuring	ensure	VERB
ijtc-1597	362	9	that	that	SCONJ
ijtc-1597	362	10	they	they	PRON
ijtc-1597	362	11	file	file	VERB
ijtc-1597	362	12	accurate	accurate	ADJ
ijtc-1597	362	13	and	and	CCONJ
ijtc-1597	362	14	timely	timely	ADJ
ijtc-1597	362	15	tax	tax	NOUN
ijtc-1597	362	16	returns	return	NOUN
ijtc-1597	362	17	,	,	PUNCT
ijtc-1597	362	18	minimizing	minimize	VERB
ijtc-1597	362	19	the	the	DET
ijtc-1597	362	20	risk	risk	NOUN
ijtc-1597	362	21	of	of	ADP
ijtc-1597	362	22	penalties	penalty	NOUN
ijtc-1597	362	23	and	and	CCONJ
ijtc-1597	362	24	audits	audits	NOUN
ijtc-1597	362	25	.	.	PUNCT
ijtc-1597	363	1	they	they	PRON
ijtc-1597	363	2	also	also	ADV
ijtc-1597	363	3	guide	guide	VERB
ijtc-1597	363	4	clients	client	NOUN
ijtc-1597	363	5	on	on	ADP
ijtc-1597	363	6	how	how	SCONJ
ijtc-1597	363	7	to	to	PART
ijtc-1597	363	8	structure	structure	VERB
ijtc-1597	363	9	transactions	transaction	NOUN
ijtc-1597	363	10	and	and	CCONJ
ijtc-1597	363	11	investments	investment	NOUN
ijtc-1597	363	12	in	in	ADP
ijtc-1597	363	13	a	a	DET
ijtc-1597	363	14	way	way	NOUN
ijtc-1597	363	15	that	that	PRON
ijtc-1597	363	16	is	be	AUX
ijtc-1597	363	17	tax	tax	NOUN
ijtc-1597	363	18	-	-	PUNCT
ijtc-1597	363	19	efficient	efficient	ADJ
ijtc-1597	363	20	and	and	CCONJ
ijtc-1597	363	21	compliant	compliant	ADJ
ijtc-1597	363	22	with	with	ADP
ijtc-1597	363	23	the	the	DET
ijtc-1597	363	24	law	law	NOUN
ijtc-1597	363	25	.	.	PUNCT
ijtc-1597	364	1	their	their	PRON
ijtc-1597	364	2	role	role	NOUN
ijtc-1597	364	3	primarily	primarily	ADV
ijtc-1597	364	4	focuses	focus	VERB
ijtc-1597	364	5	on	on	ADP
ijtc-1597	364	6	proactive	proactive	ADJ
ijtc-1597	364	7	,	,	PUNCT
ijtc-1597	364	8	advisory	advisory	ADJ
ijtc-1597	364	9	services	service	NOUN
ijtc-1597	364	10	aimed	aim	VERB
ijtc-1597	364	11	at	at	ADP
ijtc-1597	364	12	tax	tax	NOUN
ijtc-1597	364	13	compliance	compliance	NOUN
ijtc-1597	364	14	and	and	CCONJ
ijtc-1597	364	15	planning	planning	NOUN
ijtc-1597	364	16	,	,	PUNCT
ijtc-1597	364	17	rather	rather	ADV
ijtc-1597	364	18	than	than	ADP
ijtc-1597	364	19	on	on	ADP
ijtc-1597	364	20	legal	legal	ADJ
ijtc-1597	364	21	representation	representation	NOUN
ijtc-1597	364	22	in	in	ADP
ijtc-1597	364	23	disputes	dispute	NOUN
ijtc-1597	364	24	(	(	PUNCT
ijtc-1597	364	25	najicha	najicha	PROPN
ijtc-1597	364	26	fu	fu	PROPN
ijtc-1597	364	27	,	,	PUNCT
ijtc-1597	364	28	et	et	PROPN
ijtc-1597	364	29	al	al	PROPN
ijtc-1597	364	30	,	,	PUNCT
ijtc-1597	364	31	2023	2023	NUM
ijtc-1597	364	32	)	)	PUNCT
ijtc-1597	364	33	.	.	PUNCT
ijtc-1597	365	1	tax	tax	NOUN
ijtc-1597	365	2	attorneys	attorney	NOUN
ijtc-1597	365	3	,	,	PUNCT
ijtc-1597	365	4	on	on	ADP
ijtc-1597	365	5	the	the	DET
ijtc-1597	365	6	other	other	ADJ
ijtc-1597	365	7	hand	hand	NOUN
ijtc-1597	365	8	,	,	PUNCT
ijtc-1597	365	9	are	be	AUX
ijtc-1597	365	10	legal	legal	ADJ
ijtc-1597	365	11	professionals	professional	NOUN
ijtc-1597	365	12	who	who	PRON
ijtc-1597	365	13	specialize	specialize	VERB
ijtc-1597	365	14	in	in	ADP
ijtc-1597	365	15	tax	tax	NOUN
ijtc-1597	365	16	law	law	NOUN
ijtc-1597	365	17	and	and	CCONJ
ijtc-1597	365	18	provide	provide	VERB
ijtc-1597	365	19	legal	legal	ADJ
ijtc-1597	365	20	representation	representation	NOUN
ijtc-1597	365	21	for	for	ADP
ijtc-1597	365	22	taxpayers	taxpayer	NOUN
ijtc-1597	365	23	involved	involve	VERB
ijtc-1597	365	24	in	in	ADP
ijtc-1597	365	25	disputes	dispute	NOUN
ijtc-1597	365	26	with	with	ADP
ijtc-1597	365	27	tax	tax	NOUN
ijtc-1597	365	28	authorities	authority	NOUN
ijtc-1597	365	29	.	.	PUNCT
ijtc-1597	366	1	they	they	PRON
ijtc-1597	366	2	help	help	VERB
ijtc-1597	366	3	clients	client	NOUN
ijtc-1597	366	4	navigate	navigate	VERB
ijtc-1597	366	5	complex	complex	ADJ
ijtc-1597	366	6	legal	legal	ADJ
ijtc-1597	366	7	issues	issue	NOUN
ijtc-1597	366	8	,	,	PUNCT
ijtc-1597	366	9	represent	represent	VERB
ijtc-1597	366	10	them	they	PRON
ijtc-1597	366	11	in	in	ADP
ijtc-1597	366	12	audits	audits	NOUN
ijtc-1597	366	13	,	,	PUNCT
ijtc-1597	366	14	and	and	CCONJ
ijtc-1597	366	15	handle	handle	VERB
ijtc-1597	366	16	objections	objection	NOUN
ijtc-1597	366	17	and	and	CCONJ
ijtc-1597	366	18	appeals	appeal	NOUN
ijtc-1597	366	19	.	.	PUNCT
ijtc-1597	367	1	tax	tax	NOUN
ijtc-1597	367	2	attorneys	attorney	NOUN
ijtc-1597	367	3	are	be	AUX
ijtc-1597	367	4	essential	essential	ADJ
ijtc-1597	367	5	when	when	SCONJ
ijtc-1597	367	6	tax	tax	NOUN
ijtc-1597	367	7	disputes	dispute	NOUN
ijtc-1597	367	8	escalate	escalate	VERB
ijtc-1597	367	9	to	to	ADP
ijtc-1597	367	10	the	the	DET
ijtc-1597	367	11	tax	tax	NOUN
ijtc-1597	367	12	court	court	NOUN
ijtc-1597	367	13	or	or	CCONJ
ijtc-1597	367	14	when	when	SCONJ
ijtc-1597	367	15	litigation	litigation	NOUN
ijtc-1597	367	16	is	be	AUX
ijtc-1597	367	17	required	require	VERB
ijtc-1597	367	18	.	.	PUNCT
ijtc-1597	368	1	tax	tax	NOUN
ijtc-1597	368	2	attorneys	attorney	NOUN
ijtc-1597	368	3	assist	assist	VERB
ijtc-1597	368	4	with	with	ADP
ijtc-1597	368	5	defending	defend	VERB
ijtc-1597	368	6	taxpayers	taxpayer	NOUN
ijtc-1597	368	7	in	in	ADP
ijtc-1597	368	8	cases	case	NOUN
ijtc-1597	368	9	of	of	ADP
ijtc-1597	368	10	tax	tax	NOUN
ijtc-1597	368	11	audits	audits	NOUN
ijtc-1597	368	12	,	,	PUNCT
ijtc-1597	368	13	objections	objection	NOUN
ijtc-1597	368	14	,	,	PUNCT
ijtc-1597	368	15	and	and	CCONJ
ijtc-1597	368	16	appeals	appeal	NOUN
ijtc-1597	368	17	,	,	PUNCT
ijtc-1597	368	18	ensuring	ensure	VERB
ijtc-1597	368	19	that	that	SCONJ
ijtc-1597	368	20	their	their	PRON
ijtc-1597	368	21	client	client	NOUN
ijtc-1597	368	22	's	's	PART
ijtc-1597	368	23	rights	right	NOUN
ijtc-1597	368	24	are	be	AUX
ijtc-1597	368	25	protected	protect	VERB
ijtc-1597	368	26	throughout	throughout	ADP
ijtc-1597	368	27	the	the	DET
ijtc-1597	368	28	process	process	NOUN
ijtc-1597	368	29	.	.	PUNCT
ijtc-1597	369	1	in	in	ADP
ijtc-1597	369	2	cases	case	NOUN
ijtc-1597	369	3	of	of	ADP
ijtc-1597	369	4	tax	tax	NOUN
ijtc-1597	369	5	-	-	PUNCT
ijtc-1597	369	6	related	relate	VERB
ijtc-1597	369	7	legal	legal	ADJ
ijtc-1597	369	8	disputes	dispute	NOUN
ijtc-1597	369	9	,	,	PUNCT
ijtc-1597	369	10	tax	tax	NOUN
ijtc-1597	369	11	attorneys	attorney	NOUN
ijtc-1597	369	12	also	also	ADV
ijtc-1597	369	13	represent	represent	VERB
ijtc-1597	369	14	taxpayers	taxpayer	NOUN
ijtc-1597	369	15	in	in	ADP
ijtc-1597	369	16	court	court	NOUN
ijtc-1597	369	17	,	,	PUNCT
ijtc-1597	369	18	seeking	seek	VERB
ijtc-1597	369	19	to	to	PART
ijtc-1597	369	20	minimize	minimize	VERB
ijtc-1597	369	21	penalties	penalty	NOUN
ijtc-1597	369	22	and	and	CCONJ
ijtc-1597	369	23	liabilities	liability	NOUN
ijtc-1597	369	24	and	and	CCONJ
ijtc-1597	369	25	ensuring	ensure	VERB
ijtc-1597	369	26	that	that	SCONJ
ijtc-1597	369	27	all	all	DET
ijtc-1597	369	28	legal	legal	ADJ
ijtc-1597	369	29	processes	process	NOUN
ijtc-1597	369	30	are	be	AUX
ijtc-1597	369	31	followed	follow	VERB
ijtc-1597	369	32	correctly	correctly	ADV
ijtc-1597	369	33	.	.	PUNCT
ijtc-1597	370	1	they	they	PRON
ijtc-1597	370	2	also	also	ADV
ijtc-1597	370	3	advise	advise	VERB
ijtc-1597	370	4	clients	client	NOUN
ijtc-1597	370	5	on	on	ADP
ijtc-1597	370	6	tax	tax	NOUN
ijtc-1597	370	7	litigation	litigation	NOUN
ijtc-1597	370	8	strategies	strategy	NOUN
ijtc-1597	370	9	and	and	CCONJ
ijtc-1597	370	10	handle	handle	VERB
ijtc-1597	370	11	matters	matter	NOUN
ijtc-1597	370	12	related	relate	VERB
ijtc-1597	370	13	to	to	ADP
ijtc-1597	370	14	judicial	judicial	ADJ
ijtc-1597	370	15	reviews	review	NOUN
ijtc-1597	370	16	and	and	CCONJ
ijtc-1597	370	17	penalties	penalty	NOUN
ijtc-1597	370	18	(	(	PUNCT
ijtc-1597	370	19	katelouzou	katelouzou	NOUN
ijtc-1597	370	20	d	d	PROPN
ijtc-1597	370	21	and	and	CCONJ
ijtc-1597	370	22	micheler	micheler	NOUN
ijtc-1597	370	23	e	e	NOUN
ijtc-1597	370	24	,	,	PUNCT
ijtc-1597	370	25	2022	2022	NUM
ijtc-1597	370	26	)	)	PUNCT
ijtc-1597	370	27	.	.	PUNCT
ijtc-1597	371	1	when	when	SCONJ
ijtc-1597	371	2	disputes	dispute	NOUN
ijtc-1597	371	3	arise	arise	VERB
ijtc-1597	371	4	between	between	ADP
ijtc-1597	371	5	taxpayers	taxpayer	NOUN
ijtc-1597	371	6	and	and	CCONJ
ijtc-1597	371	7	the	the	DET
ijtc-1597	371	8	directorate	directorate	ADJ
ijtc-1597	371	9	general	general	NOUN
ijtc-1597	371	10	of	of	ADP
ijtc-1597	371	11	taxes	taxis	NOUN
ijtc-1597	371	12	,	,	PUNCT
ijtc-1597	371	13	taxpayers	taxpayer	NOUN
ijtc-1597	371	14	can	can	AUX
ijtc-1597	371	15	file	file	VERB
ijtc-1597	371	16	an	an	DET
ijtc-1597	371	17	objection	objection	NOUN
ijtc-1597	371	18	to	to	ADP
ijtc-1597	371	19	the	the	DET
ijtc-1597	371	20	tax	tax	NOUN
ijtc-1597	371	21	assessment	assessment	NOUN
ijtc-1597	371	22	issued	issue	VERB
ijtc-1597	371	23	.	.	PUNCT
ijtc-1597	372	1	tax	tax	NOUN
ijtc-1597	372	2	consultants	consultant	NOUN
ijtc-1597	372	3	help	help	VERB
ijtc-1597	372	4	prepare	prepare	VERB
ijtc-1597	372	5	the	the	DET
ijtc-1597	372	6	necessary	necessary	ADJ
ijtc-1597	372	7	documentation	documentation	NOUN
ijtc-1597	372	8	and	and	CCONJ
ijtc-1597	372	9	evidence	evidence	NOUN
ijtc-1597	372	10	for	for	ADP
ijtc-1597	372	11	the	the	DET
ijtc-1597	372	12	objection	objection	NOUN
ijtc-1597	372	13	process	process	NOUN
ijtc-1597	372	14	,	,	PUNCT
ijtc-1597	372	15	ensuring	ensure	VERB
ijtc-1597	372	16	that	that	SCONJ
ijtc-1597	372	17	the	the	DET
ijtc-1597	372	18	objection	objection	NOUN
ijtc-1597	372	19	is	be	AUX
ijtc-1597	372	20	well	well	ADV
ijtc-1597	372	21	-	-	PUNCT
ijtc-1597	372	22	founded	found	VERB
ijtc-1597	372	23	and	and	CCONJ
ijtc-1597	372	24	properly	properly	ADV
ijtc-1597	372	25	submitted	submit	VERB
ijtc-1597	372	26	(	(	PUNCT
ijtc-1597	372	27	rokhmawati	rokhmawati	PROPN
ijtc-1597	372	28	a	a	PRON
ijtc-1597	372	29	,	,	PUNCT
ijtc-1597	372	30	etal	etal	NOUN
ijtc-1597	372	31	,	,	PUNCT
ijtc-1597	372	32	2024	2024	NUM
ijtc-1597	372	33	)	)	PUNCT
ijtc-1597	372	34	.	.	PUNCT
ijtc-1597	373	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	373	2	tax	tax	NOUN
ijtc-1597	373	3	dispute	dispute	NOUN
ijtc-1597	373	4	resolution	resolution	NOUN
ijtc-1597	373	5	mechanisms	mechanism	NOUN
ijtc-1597	373	6	:	:	PUNCT
ijtc-1597	373	7	legal	legal	ADJ
ijtc-1597	373	8	contributions	contribution	NOUN
ijtc-1597	373	9	of	of	ADP
ijtc-1597	373	10	tax	tax	NOUN
ijtc-1597	373	11	consultants	consultant	NOUN
ijtc-1597	373	12	and	and	CCONJ
ijtc-1597	373	13	tax	tax	NOUN
ijtc-1597	373	14	attorneys	attorney	NOUN
ijtc-1597	373	15	in	in	ADP
ijtc-1597	373	16	indonesia	indonesia	PROPN
ijtc-1597	373	17	silalahi	silalahi	PROPN
ijtc-1597	373	18	,	,	PUNCT
ijtc-1597	373	19	maulana	maulana	PROPN
ijtc-1597	373	20	,	,	PUNCT
ijtc-1597	373	21	ana	ana	PROPN
ijtc-1597	373	22	,	,	PUNCT
ijtc-1597	373	23	and	and	CCONJ
ijtc-1597	373	24	kurnia	kurnia	NOUN
ijtc-1597	374	1	47	47	NUM
ijtc-1597	374	2	|	|	ADV
ijtc-1597	374	3	ilomata	ilomata	PROPN
ijtc-1597	374	4	international	international	ADJ
ijtc-1597	374	5	journal	journal	NOUN
ijtc-1597	374	6	of	of	ADP
ijtc-1597	374	7	tax	tax	PROPN
ijtc-1597	374	8	&	&	CCONJ
ijtc-1597	374	9	accounting	accounting	NOUN
ijtc-1597	374	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	374	11	if	if	SCONJ
ijtc-1597	374	12	the	the	DET
ijtc-1597	374	13	objection	objection	NOUN
ijtc-1597	374	14	is	be	AUX
ijtc-1597	374	15	rejected	reject	VERB
ijtc-1597	374	16	,	,	PUNCT
ijtc-1597	374	17	tax	tax	NOUN
ijtc-1597	374	18	attorneys	attorney	NOUN
ijtc-1597	374	19	can	can	AUX
ijtc-1597	374	20	assist	assist	VERB
ijtc-1597	374	21	taxpayers	taxpayer	NOUN
ijtc-1597	374	22	by	by	ADP
ijtc-1597	374	23	filing	file	VERB
ijtc-1597	374	24	an	an	DET
ijtc-1597	374	25	appeal	appeal	NOUN
ijtc-1597	374	26	with	with	ADP
ijtc-1597	374	27	the	the	DET
ijtc-1597	374	28	tax	tax	NOUN
ijtc-1597	374	29	court	court	NOUN
ijtc-1597	374	30	.	.	PUNCT
ijtc-1597	375	1	they	they	PRON
ijtc-1597	375	2	help	help	VERB
ijtc-1597	375	3	prepare	prepare	VERB
ijtc-1597	375	4	legal	legal	ADJ
ijtc-1597	375	5	arguments	argument	NOUN
ijtc-1597	375	6	,	,	PUNCT
ijtc-1597	375	7	represent	represent	VERB
ijtc-1597	375	8	the	the	DET
ijtc-1597	375	9	taxpayer	taxpayer	NOUN
ijtc-1597	375	10	in	in	ADP
ijtc-1597	375	11	hearings	hearing	NOUN
ijtc-1597	375	12	,	,	PUNCT
ijtc-1597	375	13	and	and	CCONJ
ijtc-1597	375	14	strive	strive	VERB
ijtc-1597	375	15	to	to	PART
ijtc-1597	375	16	achieve	achieve	VERB
ijtc-1597	375	17	a	a	DET
ijtc-1597	375	18	favorable	favorable	ADJ
ijtc-1597	375	19	ruling	ruling	NOUN
ijtc-1597	375	20	.	.	PUNCT
ijtc-1597	376	1	if	if	SCONJ
ijtc-1597	376	2	the	the	DET
ijtc-1597	376	3	case	case	NOUN
ijtc-1597	376	4	is	be	AUX
ijtc-1597	376	5	decided	decide	VERB
ijtc-1597	376	6	in	in	ADP
ijtc-1597	376	7	the	the	DET
ijtc-1597	376	8	tax	tax	NOUN
ijtc-1597	376	9	court	court	NOUN
ijtc-1597	376	10	and	and	CCONJ
ijtc-1597	376	11	becomes	become	VERB
ijtc-1597	376	12	final	final	ADJ
ijtc-1597	376	13	and	and	CCONJ
ijtc-1597	376	14	binding	binding	ADJ
ijtc-1597	376	15	,	,	PUNCT
ijtc-1597	376	16	taxpayers	taxpayer	NOUN
ijtc-1597	376	17	may	may	AUX
ijtc-1597	376	18	still	still	ADV
ijtc-1597	376	19	seek	seek	VERB
ijtc-1597	376	20	a	a	DET
ijtc-1597	376	21	judicial	judicial	ADJ
ijtc-1597	376	22	review	review	NOUN
ijtc-1597	376	23	,	,	PUNCT
ijtc-1597	376	24	and	and	CCONJ
ijtc-1597	376	25	tax	tax	NOUN
ijtc-1597	376	26	attorneys	attorney	NOUN
ijtc-1597	376	27	play	play	VERB
ijtc-1597	376	28	a	a	DET
ijtc-1597	376	29	crucial	crucial	ADJ
ijtc-1597	376	30	role	role	NOUN
ijtc-1597	376	31	in	in	ADP
ijtc-1597	376	32	guiding	guide	VERB
ijtc-1597	376	33	clients	client	NOUN
ijtc-1597	376	34	through	through	ADP
ijtc-1597	376	35	this	this	DET
ijtc-1597	376	36	process	process	NOUN
ijtc-1597	376	37	(	(	PUNCT
ijtc-1597	376	38	uddin	uddin	PROPN
ijtc-1597	376	39	n	n	CCONJ
ijtc-1597	376	40	,	,	PUNCT
ijtc-1597	376	41	et	et	PROPN
ijtc-1597	376	42	al	al	PROPN
ijtc-1597	376	43	,	,	PUNCT
ijtc-1597	376	44	2023	2023	NUM
ijtc-1597	376	45	)	)	PUNCT
ijtc-1597	376	46	.	.	PUNCT
ijtc-1597	377	1	this	this	DET
ijtc-1597	377	2	study	study	NOUN
ijtc-1597	377	3	emphasizes	emphasize	VERB
ijtc-1597	377	4	the	the	DET
ijtc-1597	377	5	crucial	crucial	ADJ
ijtc-1597	377	6	roles	role	NOUN
ijtc-1597	377	7	that	that	PRON
ijtc-1597	377	8	tax	tax	NOUN
ijtc-1597	377	9	consultants	consultant	NOUN
ijtc-1597	377	10	and	and	CCONJ
ijtc-1597	377	11	tax	tax	NOUN
ijtc-1597	377	12	attorneys	attorney	NOUN
ijtc-1597	377	13	play	play	VERB
ijtc-1597	377	14	in	in	ADP
ijtc-1597	377	15	ensuring	ensure	VERB
ijtc-1597	377	16	tax	tax	NOUN
ijtc-1597	377	17	compliance	compliance	NOUN
ijtc-1597	377	18	and	and	CCONJ
ijtc-1597	377	19	resolving	resolve	VERB
ijtc-1597	377	20	disputes	dispute	NOUN
ijtc-1597	377	21	in	in	ADP
ijtc-1597	377	22	indonesia	indonesia	PROPN
ijtc-1597	377	23	’s	’s	PART
ijtc-1597	377	24	tax	tax	NOUN
ijtc-1597	377	25	system	system	NOUN
ijtc-1597	377	26	(	(	PUNCT
ijtc-1597	377	27	li	li	PROPN
ijtc-1597	377	28	y	y	PROPN
ijtc-1597	377	29	and	and	CCONJ
ijtc-1597	377	30	hua	hua	PROPN
ijtc-1597	377	31	z	z	NOUN
ijtc-1597	377	32	,	,	PUNCT
ijtc-1597	377	33	2024	2024	NUM
ijtc-1597	377	34	)	)	PUNCT
ijtc-1597	377	35	.	.	PUNCT
ijtc-1597	378	1	tax	tax	NOUN
ijtc-1597	378	2	consultants	consultant	NOUN
ijtc-1597	378	3	provide	provide	VERB
ijtc-1597	378	4	proactive	proactive	ADJ
ijtc-1597	378	5	services	service	NOUN
ijtc-1597	378	6	such	such	ADJ
ijtc-1597	378	7	as	as	ADP
ijtc-1597	378	8	tax	tax	NOUN
ijtc-1597	378	9	planning	planning	NOUN
ijtc-1597	378	10	and	and	CCONJ
ijtc-1597	378	11	advice	advice	NOUN
ijtc-1597	378	12	,	,	PUNCT
ijtc-1597	378	13	while	while	SCONJ
ijtc-1597	378	14	tax	tax	NOUN
ijtc-1597	378	15	attorneys	attorney	NOUN
ijtc-1597	378	16	handle	handle	VERB
ijtc-1597	378	17	reactive	reactive	ADJ
ijtc-1597	378	18	legal	legal	ADJ
ijtc-1597	378	19	representation	representation	NOUN
ijtc-1597	378	20	in	in	ADP
ijtc-1597	378	21	disputes	dispute	NOUN
ijtc-1597	378	22	(	(	PUNCT
ijtc-1597	378	23	verma	verma	PROPN
ijtc-1597	378	24	m	m	PROPN
ijtc-1597	378	25	,	,	PUNCT
ijtc-1597	378	26	2024	2024	NUM
ijtc-1597	378	27	)	)	PUNCT
ijtc-1597	378	28	.	.	PUNCT
ijtc-1597	379	1	together	together	ADV
ijtc-1597	379	2	,	,	PUNCT
ijtc-1597	379	3	they	they	PRON
ijtc-1597	379	4	ensure	ensure	VERB
ijtc-1597	379	5	taxpayers	taxpayer	NOUN
ijtc-1597	379	6	are	be	AUX
ijtc-1597	379	7	not	not	PART
ijtc-1597	379	8	only	only	ADV
ijtc-1597	379	9	compliant	compliant	ADJ
ijtc-1597	379	10	but	but	CCONJ
ijtc-1597	379	11	also	also	ADV
ijtc-1597	379	12	effectively	effectively	ADV
ijtc-1597	379	13	defend	defend	VERB
ijtc-1597	379	14	their	their	PRON
ijtc-1597	379	15	interests	interest	NOUN
ijtc-1597	379	16	when	when	SCONJ
ijtc-1597	379	17	issues	issue	NOUN
ijtc-1597	379	18	arise	arise	VERB
ijtc-1597	379	19	with	with	ADP
ijtc-1597	379	20	the	the	DET
ijtc-1597	379	21	tax	tax	NOUN
ijtc-1597	379	22	authorities	authority	NOUN
ijtc-1597	379	23	(	(	PUNCT
ijtc-1597	379	24	guedrib	guedrib	PROPN
ijtc-1597	379	25	m	m	PROPN
ijtc-1597	379	26	and	and	CCONJ
ijtc-1597	379	27	bougacha	bougacha	ADJ
ijtc-1597	379	28	f	f	NUM
ijtc-1597	379	29	,	,	PUNCT
ijtc-1597	379	30	2024	2024	NUM
ijtc-1597	379	31	)	)	PUNCT
ijtc-1597	379	32	.	.	PUNCT
ijtc-1597	380	1	key	key	ADJ
ijtc-1597	380	2	recommendations	recommendation	NOUN
ijtc-1597	380	3	include	include	VERB
ijtc-1597	380	4	enhancing	enhance	VERB
ijtc-1597	380	5	training	training	NOUN
ijtc-1597	380	6	programs	program	NOUN
ijtc-1597	380	7	for	for	ADP
ijtc-1597	380	8	tax	tax	NOUN
ijtc-1597	380	9	consultants	consultant	NOUN
ijtc-1597	380	10	to	to	PART
ijtc-1597	380	11	improve	improve	VERB
ijtc-1597	380	12	their	their	PRON
ijtc-1597	380	13	understanding	understanding	NOUN
ijtc-1597	380	14	of	of	ADP
ijtc-1597	380	15	the	the	DET
ijtc-1597	380	16	latest	late	ADJ
ijtc-1597	380	17	tax	tax	NOUN
ijtc-1597	380	18	regulations	regulation	NOUN
ijtc-1597	380	19	and	and	CCONJ
ijtc-1597	380	20	streamlining	streamline	VERB
ijtc-1597	380	21	tax	tax	NOUN
ijtc-1597	380	22	dispute	dispute	NOUN
ijtc-1597	380	23	resolution	resolution	NOUN
ijtc-1597	380	24	procedures	procedure	NOUN
ijtc-1597	380	25	to	to	PART
ijtc-1597	380	26	reduce	reduce	VERB
ijtc-1597	380	27	complexity	complexity	NOUN
ijtc-1597	380	28	and	and	CCONJ
ijtc-1597	380	29	costs	cost	NOUN
ijtc-1597	380	30	for	for	ADP
ijtc-1597	380	31	taxpayers	taxpayer	NOUN
ijtc-1597	380	32	(	(	PUNCT
ijtc-1597	380	33	hsu	hsu	PROPN
ijtc-1597	380	34	a	a	PROPN
ijtc-1597	380	35	and	and	CCONJ
ijtc-1597	380	36	liu	liu	PROPN
ijtc-1597	380	37	s	s	PROPN
ijtc-1597	380	38	,	,	PUNCT
ijtc-1597	380	39	2023	2023	NUM
ijtc-1597	380	40	)	)	PUNCT
ijtc-1597	380	41	.	.	PUNCT
ijtc-1597	381	1	additionally	additionally	ADV
ijtc-1597	381	2	,	,	PUNCT
ijtc-1597	381	3	clearer	clear	ADJ
ijtc-1597	381	4	guidelines	guideline	NOUN
ijtc-1597	381	5	outlining	outline	VERB
ijtc-1597	381	6	the	the	DET
ijtc-1597	381	7	roles	role	NOUN
ijtc-1597	381	8	of	of	ADP
ijtc-1597	381	9	tax	tax	NOUN
ijtc-1597	381	10	professionals	professional	NOUN
ijtc-1597	381	11	would	would	AUX
ijtc-1597	381	12	improve	improve	VERB
ijtc-1597	381	13	efficiency	efficiency	NOUN
ijtc-1597	381	14	and	and	CCONJ
ijtc-1597	381	15	accountability	accountability	NOUN
ijtc-1597	381	16	.	.	PUNCT
ijtc-1597	382	1	providing	provide	VERB
ijtc-1597	382	2	better	well	ADJ
ijtc-1597	382	3	public	public	ADJ
ijtc-1597	382	4	access	access	NOUN
ijtc-1597	382	5	to	to	ADP
ijtc-1597	382	6	tax	tax	NOUN
ijtc-1597	382	7	information	information	NOUN
ijtc-1597	382	8	and	and	CCONJ
ijtc-1597	382	9	increasing	increase	VERB
ijtc-1597	382	10	public	public	ADJ
ijtc-1597	382	11	awareness	awareness	NOUN
ijtc-1597	382	12	about	about	ADP
ijtc-1597	382	13	the	the	DET
ijtc-1597	382	14	importance	importance	NOUN
ijtc-1597	382	15	of	of	ADP
ijtc-1597	382	16	tax	tax	NOUN
ijtc-1597	382	17	compliance	compliance	NOUN
ijtc-1597	382	18	would	would	AUX
ijtc-1597	382	19	foster	foster	VERB
ijtc-1597	382	20	greater	great	ADJ
ijtc-1597	382	21	trust	trust	NOUN
ijtc-1597	382	22	in	in	ADP
ijtc-1597	382	23	the	the	DET
ijtc-1597	382	24	system	system	NOUN
ijtc-1597	382	25	.	.	PUNCT
ijtc-1597	383	1	lastly	lastly	ADV
ijtc-1597	383	2	,	,	PUNCT
ijtc-1597	383	3	incentivizing	incentivize	VERB
ijtc-1597	383	4	early	early	ADJ
ijtc-1597	383	5	compliance	compliance	NOUN
ijtc-1597	383	6	through	through	ADP
ijtc-1597	383	7	penalties	penalty	NOUN
ijtc-1597	383	8	reduction	reduction	NOUN
ijtc-1597	383	9	could	could	AUX
ijtc-1597	383	10	motivate	motivate	VERB
ijtc-1597	383	11	taxpayers	taxpayer	NOUN
ijtc-1597	383	12	to	to	PART
ijtc-1597	383	13	engage	engage	VERB
ijtc-1597	383	14	professionals	professional	NOUN
ijtc-1597	383	15	sooner	soon	ADV
ijtc-1597	383	16	,	,	PUNCT
ijtc-1597	383	17	preventing	prevent	VERB
ijtc-1597	383	18	disputes	dispute	NOUN
ijtc-1597	383	19	(	(	PUNCT
ijtc-1597	383	20	vovchenko	vovchenko	PROPN
ijtc-1597	383	21	ng	ng	PROPN
ijtc-1597	383	22	,	,	PUNCT
ijtc-1597	383	23	et	et	PROPN
ijtc-1597	383	24	al	al	PROPN
ijtc-1597	383	25	,	,	PUNCT
ijtc-1597	383	26	2023	2023	NUM
ijtc-1597	383	27	)	)	PUNCT
ijtc-1597	383	28	.	.	PUNCT
ijtc-1597	384	1	these	these	DET
ijtc-1597	384	2	improvements	improvement	NOUN
ijtc-1597	384	3	align	align	VERB
ijtc-1597	384	4	with	with	ADP
ijtc-1597	384	5	broader	broad	ADJ
ijtc-1597	384	6	public	public	ADJ
ijtc-1597	384	7	policy	policy	NOUN
ijtc-1597	384	8	goals	goal	NOUN
ijtc-1597	384	9	by	by	ADP
ijtc-1597	384	10	supporting	support	VERB
ijtc-1597	384	11	the	the	DET
ijtc-1597	384	12	efficiency	efficiency	NOUN
ijtc-1597	384	13	of	of	ADP
ijtc-1597	384	14	the	the	DET
ijtc-1597	384	15	tax	tax	NOUN
ijtc-1597	384	16	system	system	NOUN
ijtc-1597	384	17	,	,	PUNCT
ijtc-1597	384	18	which	which	PRON
ijtc-1597	384	19	in	in	ADP
ijtc-1597	384	20	turn	turn	NOUN
ijtc-1597	384	21	contributes	contribute	VERB
ijtc-1597	384	22	to	to	ADP
ijtc-1597	384	23	economic	economic	ADJ
ijtc-1597	384	24	growth	growth	NOUN
ijtc-1597	384	25	.	.	PUNCT
ijtc-1597	385	1	a	a	DET
ijtc-1597	385	2	well	well	ADV
ijtc-1597	385	3	-	-	PUNCT
ijtc-1597	385	4	functioning	function	VERB
ijtc-1597	385	5	tax	tax	NOUN
ijtc-1597	385	6	system	system	NOUN
ijtc-1597	385	7	can	can	AUX
ijtc-1597	385	8	generate	generate	VERB
ijtc-1597	385	9	more	more	ADJ
ijtc-1597	385	10	revenue	revenue	NOUN
ijtc-1597	385	11	for	for	ADP
ijtc-1597	385	12	national	national	ADJ
ijtc-1597	385	13	development	development	NOUN
ijtc-1597	385	14	projects	project	NOUN
ijtc-1597	385	15	,	,	PUNCT
ijtc-1597	385	16	helping	help	VERB
ijtc-1597	385	17	drive	drive	VERB
ijtc-1597	385	18	social	social	ADJ
ijtc-1597	385	19	progress	progress	NOUN
ijtc-1597	385	20	(	(	PUNCT
ijtc-1597	385	21	murwendah	murwendah	NOUN
ijtc-1597	385	22	m	m	PROPN
ijtc-1597	385	23	,	,	PUNCT
ijtc-1597	385	24	et	et	PROPN
ijtc-1597	385	25	al	al	PROPN
ijtc-1597	385	26	,	,	PUNCT
ijtc-1597	385	27	2024	2024	NUM
ijtc-1597	385	28	)	)	PUNCT
ijtc-1597	385	29	.	.	PUNCT
ijtc-1597	386	1	the	the	DET
ijtc-1597	386	2	ethical	ethical	ADJ
ijtc-1597	386	3	and	and	CCONJ
ijtc-1597	386	4	social	social	ADJ
ijtc-1597	386	5	aspects	aspect	NOUN
ijtc-1597	386	6	of	of	ADP
ijtc-1597	386	7	this	this	DET
ijtc-1597	386	8	issue	issue	NOUN
ijtc-1597	386	9	are	be	AUX
ijtc-1597	386	10	significant	significant	ADJ
ijtc-1597	386	11	;	;	PUNCT
ijtc-1597	386	12	tax	tax	NOUN
ijtc-1597	386	13	consultants	consultant	NOUN
ijtc-1597	386	14	and	and	CCONJ
ijtc-1597	386	15	attorneys	attorney	NOUN
ijtc-1597	386	16	,	,	PUNCT
ijtc-1597	386	17	by	by	ADP
ijtc-1597	386	18	upholding	uphold	VERB
ijtc-1597	386	19	high	high	ADJ
ijtc-1597	386	20	professional	professional	ADJ
ijtc-1597	386	21	standards	standard	NOUN
ijtc-1597	386	22	,	,	PUNCT
ijtc-1597	386	23	play	play	VERB
ijtc-1597	386	24	a	a	DET
ijtc-1597	386	25	key	key	ADJ
ijtc-1597	386	26	role	role	NOUN
ijtc-1597	386	27	in	in	ADP
ijtc-1597	386	28	maintaining	maintain	VERB
ijtc-1597	386	29	public	public	ADJ
ijtc-1597	386	30	trust	trust	NOUN
ijtc-1597	386	31	and	and	CCONJ
ijtc-1597	386	32	ensuring	ensure	VERB
ijtc-1597	386	33	fairness	fairness	NOUN
ijtc-1597	386	34	within	within	ADP
ijtc-1597	386	35	the	the	DET
ijtc-1597	386	36	system	system	NOUN
ijtc-1597	386	37	(	(	PUNCT
ijtc-1597	386	38	erasashanti	erasashanti	X
ijtc-1597	386	39	ap	ap	PROPN
ijtc-1597	386	40	,	,	PUNCT
ijtc-1597	386	41	et	et	PROPN
ijtc-1597	386	42	al	al	PROPN
ijtc-1597	386	43	,	,	PUNCT
ijtc-1597	386	44	2024	2024	NUM
ijtc-1597	386	45	)	)	PUNCT
ijtc-1597	386	46	.	.	PUNCT
ijtc-1597	387	1	the	the	DET
ijtc-1597	387	2	limitations	limitation	NOUN
ijtc-1597	387	3	of	of	ADP
ijtc-1597	387	4	this	this	DET
ijtc-1597	387	5	study	study	NOUN
ijtc-1597	387	6	include	include	VERB
ijtc-1597	387	7	its	its	PRON
ijtc-1597	387	8	focus	focus	NOUN
ijtc-1597	387	9	on	on	ADP
ijtc-1597	387	10	the	the	DET
ijtc-1597	387	11	roles	role	NOUN
ijtc-1597	387	12	of	of	ADP
ijtc-1597	387	13	tax	tax	NOUN
ijtc-1597	387	14	consultants	consultant	NOUN
ijtc-1597	387	15	and	and	CCONJ
ijtc-1597	387	16	attorneys	attorney	NOUN
ijtc-1597	387	17	without	without	ADP
ijtc-1597	387	18	fully	fully	ADV
ijtc-1597	387	19	examining	examine	VERB
ijtc-1597	387	20	regional	regional	ADJ
ijtc-1597	387	21	differences	difference	NOUN
ijtc-1597	387	22	in	in	ADP
ijtc-1597	387	23	tax	tax	NOUN
ijtc-1597	387	24	practices	practice	NOUN
ijtc-1597	387	25	across	across	ADP
ijtc-1597	387	26	indonesia	indonesia	PROPN
ijtc-1597	387	27	(	(	PUNCT
ijtc-1597	387	28	satyadini	satyadini	VERB
ijtc-1597	387	29	a	a	PRON
ijtc-1597	387	30	and	and	CCONJ
ijtc-1597	387	31	rosid	rosid	VERB
ijtc-1597	387	32	a	a	DET
ijtc-1597	387	33	,	,	PUNCT
ijtc-1597	387	34	2024	2024	NUM
ijtc-1597	387	35	)	)	PUNCT
ijtc-1597	387	36	.	.	PUNCT
ijtc-1597	388	1	future	future	ADJ
ijtc-1597	388	2	research	research	NOUN
ijtc-1597	388	3	could	could	AUX
ijtc-1597	388	4	address	address	VERB
ijtc-1597	388	5	this	this	DET
ijtc-1597	388	6	gap	gap	NOUN
ijtc-1597	388	7	,	,	PUNCT
ijtc-1597	388	8	as	as	ADV
ijtc-1597	388	9	well	well	ADV
ijtc-1597	388	10	as	as	ADP
ijtc-1597	388	11	explore	explore	VERB
ijtc-1597	388	12	the	the	DET
ijtc-1597	388	13	role	role	NOUN
ijtc-1597	388	14	of	of	ADP
ijtc-1597	388	15	technological	technological	ADJ
ijtc-1597	388	16	advancements	advancement	NOUN
ijtc-1597	388	17	in	in	ADP
ijtc-1597	388	18	improving	improve	VERB
ijtc-1597	388	19	the	the	DET
ijtc-1597	388	20	efficiency	efficiency	NOUN
ijtc-1597	388	21	of	of	ADP
ijtc-1597	388	22	tax	tax	NOUN
ijtc-1597	388	23	services	service	NOUN
ijtc-1597	388	24	(	(	PUNCT
ijtc-1597	388	25	silalahi	silalahi	NOUN
ijtc-1597	388	26	h,2023	h,2023	PROPN
ijtc-1597	388	27	)	)	PUNCT
ijtc-1597	388	28	.	.	PUNCT
ijtc-1597	389	1	further	further	ADJ
ijtc-1597	389	2	studies	study	NOUN
ijtc-1597	389	3	could	could	AUX
ijtc-1597	389	4	also	also	ADV
ijtc-1597	389	5	investigate	investigate	VERB
ijtc-1597	389	6	the	the	DET
ijtc-1597	389	7	social	social	ADJ
ijtc-1597	389	8	impact	impact	NOUN
ijtc-1597	389	9	of	of	ADP
ijtc-1597	389	10	tax	tax	NOUN
ijtc-1597	389	11	professionals	professional	NOUN
ijtc-1597	389	12	on	on	ADP
ijtc-1597	389	13	public	public	ADJ
ijtc-1597	389	14	attitudes	attitude	NOUN
ijtc-1597	389	15	toward	toward	ADP
ijtc-1597	389	16	tax	tax	NOUN
ijtc-1597	389	17	compliance	compliance	NOUN
ijtc-1597	389	18	and	and	CCONJ
ijtc-1597	389	19	government	government	NOUN
ijtc-1597	389	20	transparency	transparency	NOUN
ijtc-1597	389	21	(	(	PUNCT
ijtc-1597	389	22	chen	chen	PROPN
ijtc-1597	389	23	h	h	PROPN
ijtc-1597	389	24	and	and	CCONJ
ijtc-1597	389	25	dp	dp	PROPN
ijtc-1597	389	26	,	,	PUNCT
ijtc-1597	389	27	2021	2021	NUM
ijtc-1597	389	28	)	)	PUNCT
ijtc-1597	389	29	.	.	PUNCT
ijtc-1597	390	1	reference	reference	NOUN
ijtc-1597	390	2	ispriyarso	ispriyarso	VERB
ijtc-1597	390	3	b	b	NUM
ijtc-1597	390	4	,	,	PUNCT
ijtc-1597	390	5	saadah	saadah	NOUN
ijtc-1597	390	6	n.	n.	NOUN
ijtc-1597	390	7	independence	independence	NOUN
ijtc-1597	390	8	and	and	CCONJ
ijtc-1597	390	9	procedures	procedure	NOUN
ijtc-1597	390	10	of	of	ADP
ijtc-1597	390	11	tax	tax	NOUN
ijtc-1597	390	12	dispute	dispute	NOUN
ijtc-1597	390	13	resolution	resolution	NOUN
ijtc-1597	390	14	institutions	institution	NOUN
ijtc-1597	390	15	in	in	ADP
ijtc-1597	390	16	indonesia	indonesia	PROPN
ijtc-1597	390	17	and	and	CCONJ
ijtc-1597	390	18	east	east	ADJ
ijtc-1597	390	19	asian	asian	ADJ
ijtc-1597	390	20	countries	country	NOUN
ijtc-1597	390	21	.	.	PUNCT
ijtc-1597	391	1	international	international	ADJ
ijtc-1597	391	2	journal	journal	PROPN
ijtc-1597	391	3	of	of	ADP
ijtc-1597	391	4	innovation	innovation	NOUN
ijtc-1597	391	5	,	,	PUNCT
ijtc-1597	391	6	creativity	creativity	NOUN
ijtc-1597	391	7	and	and	CCONJ
ijtc-1597	391	8	change	change	NOUN
ijtc-1597	391	9	2019;10:109	2019;10:109	NUM
ijtc-1597	391	10	–	–	PUNCT
ijtc-1597	391	11	117	117	NUM
ijtc-1597	391	12	.	.	PUNCT
ijtc-1597	391	13	ispriyarso	ispriyarso	VERB
ijtc-1597	391	14	b	b	NUM
ijtc-1597	391	15	,	,	PUNCT
ijtc-1597	391	16	saadah	saadah	NOUN
ijtc-1597	391	17	n.	n.	NOUN
ijtc-1597	391	18	independence	independence	NOUN
ijtc-1597	391	19	and	and	CCONJ
ijtc-1597	391	20	procedures	procedure	NOUN
ijtc-1597	391	21	of	of	ADP
ijtc-1597	391	22	tax	tax	NOUN
ijtc-1597	391	23	dispute	dispute	NOUN
ijtc-1597	391	24	resolution	resolution	NOUN
ijtc-1597	391	25	institutions	institution	NOUN
ijtc-1597	391	26	in	in	ADP
ijtc-1597	391	27	indonesia	indonesia	PROPN
ijtc-1597	391	28	and	and	CCONJ
ijtc-1597	391	29	east	east	ADJ
ijtc-1597	391	30	asian	asian	ADJ
ijtc-1597	391	31	countries	country	NOUN
ijtc-1597	391	32	.	.	PUNCT
ijtc-1597	392	1	international	international	ADJ
ijtc-1597	392	2	journal	journal	PROPN
ijtc-1597	392	3	of	of	ADP
ijtc-1597	392	4	innovation	innovation	NOUN
ijtc-1597	392	5	,	,	PUNCT
ijtc-1597	392	6	creativity	creativity	NOUN
ijtc-1597	392	7	and	and	CCONJ
ijtc-1597	392	8	change	change	NOUN
ijtc-1597	392	9	2019;10:109	2019;10:109	NUM
ijtc-1597	392	10	–	–	PUNCT
ijtc-1597	392	11	117	117	NUM
ijtc-1597	392	12	.	.	PUNCT
ijtc-1597	393	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	393	2	tax	tax	NOUN
ijtc-1597	393	3	dispute	dispute	NOUN
ijtc-1597	393	4	resolution	resolution	NOUN
ijtc-1597	393	5	mechanisms	mechanism	NOUN
ijtc-1597	393	6	:	:	PUNCT
ijtc-1597	393	7	legal	legal	ADJ
ijtc-1597	393	8	contributions	contribution	NOUN
ijtc-1597	393	9	of	of	ADP
ijtc-1597	393	10	tax	tax	NOUN
ijtc-1597	393	11	consultants	consultant	NOUN
ijtc-1597	393	12	and	and	CCONJ
ijtc-1597	393	13	tax	tax	NOUN
ijtc-1597	393	14	attorneys	attorney	NOUN
ijtc-1597	393	15	in	in	ADP
ijtc-1597	393	16	indonesia	indonesia	PROPN
ijtc-1597	393	17	silalahi	silalahi	PROPN
ijtc-1597	393	18	,	,	PUNCT
ijtc-1597	393	19	maulana	maulana	PROPN
ijtc-1597	393	20	,	,	PUNCT
ijtc-1597	393	21	ana	ana	PROPN
ijtc-1597	393	22	,	,	PUNCT
ijtc-1597	393	23	and	and	CCONJ
ijtc-1597	393	24	kurnia	kurnia	NOUN
ijtc-1597	393	25	48	48	NUM
ijtc-1597	393	26	|	|	ADV
ijtc-1597	393	27	ilomata	ilomata	PROPN
ijtc-1597	393	28	international	international	ADJ
ijtc-1597	393	29	journal	journal	NOUN
ijtc-1597	393	30	of	of	ADP
ijtc-1597	393	31	tax	tax	PROPN
ijtc-1597	393	32	&	&	CCONJ
ijtc-1597	393	33	accounting	accounting	PROPN
ijtc-1597	393	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	393	35	tan	tan	PROPN
ijtc-1597	393	36	d	d	PROPN
ijtc-1597	393	37	,	,	PUNCT
ijtc-1597	393	38	sudirman	sudirman	PROPN
ijtc-1597	393	39	l.	l.	PROPN
ijtc-1597	393	40	final	final	ADJ
ijtc-1597	393	41	income	income	NOUN
ijtc-1597	393	42	tax	tax	NOUN
ijtc-1597	393	43	:	:	PUNCT
ijtc-1597	393	44	a	a	DET
ijtc-1597	393	45	classic	classic	ADJ
ijtc-1597	393	46	contemporary	contemporary	ADJ
ijtc-1597	393	47	concept	concept	NOUN
ijtc-1597	393	48	to	to	PART
ijtc-1597	393	49	increase	increase	VERB
ijtc-1597	393	50	voluntary	voluntary	ADJ
ijtc-1597	393	51	tax	tax	NOUN
ijtc-1597	393	52	compliance	compliance	NOUN
ijtc-1597	393	53	among	among	ADP
ijtc-1597	393	54	legal	legal	ADJ
ijtc-1597	393	55	professions	profession	NOUN
ijtc-1597	393	56	in	in	ADP
ijtc-1597	393	57	indonesia	indonesia	PROPN
ijtc-1597	393	58	.	.	PROPN
ijtc-1597	394	1	journal	journal	PROPN
ijtc-1597	394	2	of	of	ADP
ijtc-1597	394	3	indonesian	indonesian	ADJ
ijtc-1597	394	4	legal	legal	ADJ
ijtc-1597	394	5	studies	study	NOUN
ijtc-1597	394	6	2020;5:125	2020;5:125	NUM
ijtc-1597	394	7	–	–	PUNCT
ijtc-1597	394	8	170	170	NUM
ijtc-1597	394	9	.	.	PUNCT
ijtc-1597	395	1	https://doi.org/10.15294/jils.v5i1.37308	https://doi.org/10.15294/jils.v5i1.37308	PROPN
ijtc-1597	395	2	.	.	PUNCT
ijtc-1597	395	3	anggia	anggia	PROPN
ijtc-1597	395	4	p	p	PRON
ijtc-1597	395	5	,	,	PUNCT
ijtc-1597	395	6	yunita	yunita	PROPN
ijtc-1597	395	7	a	a	NOUN
ijtc-1597	395	8	,	,	PUNCT
ijtc-1597	395	9	fitriyanti	fitriyanti	PROPN
ijtc-1597	395	10	f.	f.	PROPN
ijtc-1597	395	11	legal	legal	PROPN
ijtc-1597	395	12	justice	justice	NOUN
ijtc-1597	395	13	:	:	PUNCT
ijtc-1597	395	14	the	the	DET
ijtc-1597	395	15	abolition	abolition	NOUN
ijtc-1597	395	16	of	of	ADP
ijtc-1597	395	17	the	the	DET
ijtc-1597	395	18	principle	principle	NOUN
ijtc-1597	395	19	of	of	ADP
ijtc-1597	395	20	bank	bank	NOUN
ijtc-1597	395	21	secrecy	secrecy	NOUN
ijtc-1597	395	22	for	for	ADP
ijtc-1597	395	23	tax	tax	NOUN
ijtc-1597	395	24	interests	interest	NOUN
ijtc-1597	395	25	in	in	ADP
ijtc-1597	395	26	indonesia	indonesia	PROPN
ijtc-1597	395	27	.	.	PUNCT
ijtc-1597	396	1	jambura	jambura	PROPN
ijtc-1597	396	2	law	law	PROPN
ijtc-1597	396	3	review	review	VERB
ijtc-1597	396	4	2023;5:314	2023;5:314	NUM
ijtc-1597	396	5	–	–	PUNCT
ijtc-1597	396	6	331	331	NUM
ijtc-1597	396	7	.	.	PUNCT
ijtc-1597	397	1	https://doi.org/10.33756/jlr.v5i2.18793	https://doi.org/10.33756/jlr.v5i2.18793	PROPN
ijtc-1597	397	2	.	.	PUNCT
ijtc-1597	398	1	cahyadini	cahyadini	PROPN
ijtc-1597	398	2	a	a	PROPN
ijtc-1597	398	3	,	,	PUNCT
ijtc-1597	398	4	hutagalung	hutagalung	PROPN
ijtc-1597	398	5	jig	jig	NOUN
ijtc-1597	398	6	,	,	PUNCT
ijtc-1597	398	7	muttaqin	muttaqin	ADJ
ijtc-1597	398	8	z.	z.	PROPN
ijtc-1597	398	9	the	the	DET
ijtc-1597	398	10	urgency	urgency	NOUN
ijtc-1597	398	11	of	of	ADP
ijtc-1597	398	12	reforming	reform	VERB
ijtc-1597	398	13	indonesia	indonesia	PROPN
ijtc-1597	398	14	’s	’s	PART
ijtc-1597	398	15	tax	tax	NOUN
ijtc-1597	398	16	law	law	NOUN
ijtc-1597	398	17	in	in	ADP
ijtc-1597	398	18	the	the	DET
ijtc-1597	398	19	face	face	NOUN
ijtc-1597	398	20	of	of	ADP
ijtc-1597	398	21	economic	economic	ADJ
ijtc-1597	398	22	digitalization	digitalization	NOUN
ijtc-1597	398	23	.	.	PUNCT
ijtc-1597	399	1	cogent	cogent	NOUN
ijtc-1597	399	2	soc	soc	NOUN
ijtc-1597	399	3	sci	sci	PROPN
ijtc-1597	399	4	2023;9	2023;9	NUM
ijtc-1597	399	5	.	.	PUNCT
ijtc-1597	400	1	https://doi.org/10.1080/23311886.2023.2285242	https://doi.org/10.1080/23311886.2023.2285242	X
ijtc-1597	400	2	.	.	PUNCT
ijtc-1597	401	1	totanan	totanan	PROPN
ijtc-1597	401	2	c	c	NOUN
ijtc-1597	401	3	,	,	PUNCT
ijtc-1597	401	4	jamaluddin	jamaluddin	ADV
ijtc-1597	401	5	,	,	PUNCT
ijtc-1597	401	6	muliati	muliati	NOUN
ijtc-1597	401	7	,	,	PUNCT
ijtc-1597	401	8	zahra	zahra	PROPN
ijtc-1597	401	9	f	f	PROPN
ijtc-1597	401	10	,	,	PUNCT
ijtc-1597	401	11	muh	muh	PROPN
ijtc-1597	401	12	.	.	PUNCT
ijtc-1597	402	1	ilham	ilham	PROPN
ijtc-1597	402	2	p.	p.	PROPN
ijtc-1597	402	3	the	the	DET
ijtc-1597	402	4	complexity	complexity	NOUN
ijtc-1597	402	5	of	of	ADP
ijtc-1597	402	6	tax	tax	NOUN
ijtc-1597	402	7	regulations	regulation	NOUN
ijtc-1597	402	8	and	and	CCONJ
ijtc-1597	402	9	principles	principle	NOUN
ijtc-1597	402	10	of	of	ADP
ijtc-1597	402	11	justice	justice	NOUN
ijtc-1597	402	12	as	as	ADP
ijtc-1597	402	13	determinants	determinant	NOUN
ijtc-1597	402	14	of	of	ADP
ijtc-1597	402	15	taxpayer	taxpayer	NOUN
ijtc-1597	402	16	compliance	compliance	NOUN
ijtc-1597	402	17	:	:	PUNCT
ijtc-1597	402	18	case	case	NOUN
ijtc-1597	402	19	of	of	ADP
ijtc-1597	402	20	indonesia	indonesia	PROPN
ijtc-1597	402	21	.	.	PUNCT
ijtc-1597	403	1	public	public	ADJ
ijtc-1597	403	2	and	and	CCONJ
ijtc-1597	403	3	municipal	municipal	ADJ
ijtc-1597	403	4	finance	finance	NOUN
ijtc-1597	403	5	2024;13:174	2024;13:174	NUM
ijtc-1597	403	6	–	–	PUNCT
ijtc-1597	403	7	184	184	NUM
ijtc-1597	403	8	.	.	PUNCT
ijtc-1597	403	9	https://doi.org/10.21511/pmf.13(1).2024.14	https://doi.org/10.21511/pmf.13(1).2024.14	X
ijtc-1597	403	10	.	.	PUNCT
ijtc-1597	403	11	tan	tan	PROPN
ijtc-1597	404	1	d	d	PROPN
ijtc-1597	404	2	,	,	PUNCT
ijtc-1597	404	3	sudirman	sudirman	PROPN
ijtc-1597	404	4	l.	l.	PROPN
ijtc-1597	404	5	final	final	ADJ
ijtc-1597	404	6	income	income	NOUN
ijtc-1597	404	7	tax	tax	NOUN
ijtc-1597	404	8	:	:	PUNCT
ijtc-1597	404	9	a	a	DET
ijtc-1597	404	10	classic	classic	ADJ
ijtc-1597	404	11	contemporary	contemporary	ADJ
ijtc-1597	404	12	concept	concept	NOUN
ijtc-1597	404	13	to	to	PART
ijtc-1597	404	14	increase	increase	VERB
ijtc-1597	404	15	voluntary	voluntary	ADJ
ijtc-1597	404	16	tax	tax	NOUN
ijtc-1597	404	17	compliance	compliance	NOUN
ijtc-1597	404	18	among	among	ADP
ijtc-1597	404	19	legal	legal	ADJ
ijtc-1597	404	20	professions	profession	NOUN
ijtc-1597	404	21	in	in	ADP
ijtc-1597	404	22	indonesia	indonesia	PROPN
ijtc-1597	404	23	.	.	PROPN
ijtc-1597	405	1	journal	journal	PROPN
ijtc-1597	405	2	of	of	ADP
ijtc-1597	405	3	indonesian	indonesian	ADJ
ijtc-1597	405	4	legal	legal	ADJ
ijtc-1597	405	5	studies	study	NOUN
ijtc-1597	405	6	2020;5:125	2020;5:125	NUM
ijtc-1597	405	7	–	–	PUNCT
ijtc-1597	405	8	170	170	NUM
ijtc-1597	405	9	.	.	PUNCT
ijtc-1597	406	1	https://doi.org/10.15294/jils.v5i1.37308	https://doi.org/10.15294/jils.v5i1.37308	PROPN
ijtc-1597	406	2	.	.	PUNCT
ijtc-1597	406	3	anggia	anggia	PROPN
ijtc-1597	406	4	p	p	PRON
ijtc-1597	406	5	,	,	PUNCT
ijtc-1597	406	6	yunita	yunita	PROPN
ijtc-1597	406	7	a	a	NOUN
ijtc-1597	406	8	,	,	PUNCT
ijtc-1597	406	9	fitriyanti	fitriyanti	PROPN
ijtc-1597	406	10	f.	f.	PROPN
ijtc-1597	406	11	legal	legal	PROPN
ijtc-1597	406	12	justice	justice	NOUN
ijtc-1597	406	13	:	:	PUNCT
ijtc-1597	406	14	the	the	DET
ijtc-1597	406	15	abolition	abolition	NOUN
ijtc-1597	406	16	of	of	ADP
ijtc-1597	406	17	the	the	DET
ijtc-1597	406	18	principle	principle	NOUN
ijtc-1597	406	19	of	of	ADP
ijtc-1597	406	20	bank	bank	NOUN
ijtc-1597	406	21	secrecy	secrecy	NOUN
ijtc-1597	406	22	for	for	ADP
ijtc-1597	406	23	tax	tax	NOUN
ijtc-1597	406	24	interests	interest	NOUN
ijtc-1597	406	25	in	in	ADP
ijtc-1597	406	26	indonesia	indonesia	PROPN
ijtc-1597	406	27	.	.	PUNCT
ijtc-1597	407	1	jambura	jambura	PROPN
ijtc-1597	407	2	law	law	PROPN
ijtc-1597	407	3	review	review	VERB
ijtc-1597	407	4	2023;5:314	2023;5:314	NUM
ijtc-1597	407	5	–	–	PUNCT
ijtc-1597	407	6	331	331	NUM
ijtc-1597	407	7	.	.	PUNCT
ijtc-1597	408	1	https://doi.org/10.33756/jlr.v5i2.18793	https://doi.org/10.33756/jlr.v5i2.18793	PROPN
ijtc-1597	408	2	.	.	PROPN
ijtc-1597	408	3	jaya	jaya	PROPN
ijtc-1597	408	4	imlm	imlm	PROPN
ijtc-1597	408	5	,	,	PUNCT
ijtc-1597	408	6	padilla	padilla	PROPN
ijtc-1597	408	7	mae	mae	PROPN
ijtc-1597	408	8	.	.	PROPN
ijtc-1597	408	9	tax	tax	NOUN
ijtc-1597	408	10	carbon	carbon	NOUN
ijtc-1597	408	11	policy	policy	NOUN
ijtc-1597	408	12	:	:	PUNCT
ijtc-1597	408	13	momentum	momentum	NOUN
ijtc-1597	408	14	to	to	PART
ijtc-1597	408	15	accelerate	accelerate	VERB
ijtc-1597	408	16	indonesia	indonesia	PROPN
ijtc-1597	408	17	’s	’s	PART
ijtc-1597	408	18	sustainable	sustainable	ADJ
ijtc-1597	408	19	economic	economic	ADJ
ijtc-1597	408	20	growth	growth	NOUN
ijtc-1597	408	21	towards	towards	ADP
ijtc-1597	408	22	green	green	ADJ
ijtc-1597	408	23	economy	economy	NOUN
ijtc-1597	408	24	.	.	PUNCT
ijtc-1597	409	1	2024	2024	NUM
ijtc-1597	409	2	.	.	PUNCT
ijtc-1597	410	1	https://doi.org/10.4018/979-8-36931297-1.ch009	https://doi.org/10.4018/979-8-36931297-1.ch009	PROPN
ijtc-1597	410	2	.	.	PUNCT
ijtc-1597	411	1	tenreng	tenreng	PROPN
ijtc-1597	411	2	m	m	PROPN
ijtc-1597	411	3	,	,	PUNCT
ijtc-1597	411	4	bratakusumah	bratakusumah	PROPN
ijtc-1597	411	5	ds	ds	PROPN
ijtc-1597	411	6	,	,	PUNCT
ijtc-1597	411	7	hidayat	hidayat	PROPN
ijtc-1597	411	8	yr	yr	PROPN
ijtc-1597	411	9	,	,	PUNCT
ijtc-1597	411	10	sukma	sukma	PROPN
ijtc-1597	411	11	a.	a.	NOUN
ijtc-1597	411	12	complience	complience	NOUN
ijtc-1597	411	13	tax	tax	NOUN
ijtc-1597	411	14	complience	complience	NOUN
ijtc-1597	411	15	taxation	taxation	NOUN
ijtc-1597	411	16	system	system	NOUN
ijtc-1597	411	17	framework	framework	NOUN
ijtc-1597	411	18	in	in	ADP
ijtc-1597	411	19	indonesia	indonesia	PROPN
ijtc-1597	411	20	.	.	PUNCT
ijtc-1597	412	1	review	review	NOUN
ijtc-1597	412	2	of	of	ADP
ijtc-1597	412	3	international	international	ADJ
ijtc-1597	412	4	geographical	geographical	ADJ
ijtc-1597	412	5	education	education	NOUN
ijtc-1597	412	6	online	online	ADV
ijtc-1597	412	7	2021;11:1114	2021;11:1114	NUM
ijtc-1597	412	8	–	–	PUNCT
ijtc-1597	412	9	1124	1124	NUM
ijtc-1597	412	10	.	.	PUNCT
ijtc-1597	413	1	https://doi.org/10.48047/rigeo.11.06.129	https://doi.org/10.48047/rigeo.11.06.129	PROPN
ijtc-1597	413	2	.	.	PUNCT
ijtc-1597	414	1	eddy	eddy	PROPN
ijtc-1597	414	2	j	j	PROPN
ijtc-1597	414	3	,	,	PUNCT
ijtc-1597	414	4	rahayu	rahayu	PROPN
ijtc-1597	414	5	mif	mif	PROPN
ijtc-1597	414	6	.	.	PUNCT
ijtc-1597	415	1	strengthening	strengthen	VERB
ijtc-1597	415	2	tax	tax	NOUN
ijtc-1597	415	3	crime	crime	NOUN
ijtc-1597	415	4	regulation	regulation	NOUN
ijtc-1597	415	5	and	and	CCONJ
ijtc-1597	415	6	tax	tax	NOUN
ijtc-1597	415	7	crime	crime	NOUN
ijtc-1597	415	8	responsibility	responsibility	NOUN
ijtc-1597	415	9	for	for	ADP
ijtc-1597	415	10	corporation	corporation	NOUN
ijtc-1597	415	11	in	in	ADP
ijtc-1597	415	12	indonesia	indonesia	PROPN
ijtc-1597	415	13	.	.	PUNCT
ijtc-1597	416	1	international	international	ADJ
ijtc-1597	416	2	journal	journal	PROPN
ijtc-1597	416	3	of	of	ADP
ijtc-1597	416	4	innovation	innovation	NOUN
ijtc-1597	416	5	,	,	PUNCT
ijtc-1597	416	6	creativity	creativity	NOUN
ijtc-1597	416	7	and	and	CCONJ
ijtc-1597	416	8	change	change	NOUN
ijtc-1597	416	9	2019;8:279	2019;8:279	NUM
ijtc-1597	416	10	–	–	PUNCT
ijtc-1597	416	11	293	293	NUM
ijtc-1597	416	12	.	.	PUNCT
ijtc-1597	417	1	cahyadini	cahyadini	PROPN
ijtc-1597	417	2	a	a	PROPN
ijtc-1597	417	3	,	,	PUNCT
ijtc-1597	417	4	hutagalung	hutagalung	PROPN
ijtc-1597	417	5	jig	jig	NOUN
ijtc-1597	417	6	,	,	PUNCT
ijtc-1597	417	7	muttaqin	muttaqin	ADJ
ijtc-1597	417	8	z.	z.	PROPN
ijtc-1597	417	9	the	the	DET
ijtc-1597	417	10	urgency	urgency	NOUN
ijtc-1597	417	11	of	of	ADP
ijtc-1597	417	12	reforming	reform	VERB
ijtc-1597	417	13	indonesia	indonesia	PROPN
ijtc-1597	417	14	’s	’s	PART
ijtc-1597	417	15	tax	tax	NOUN
ijtc-1597	417	16	law	law	NOUN
ijtc-1597	417	17	in	in	ADP
ijtc-1597	417	18	the	the	DET
ijtc-1597	417	19	face	face	NOUN
ijtc-1597	417	20	of	of	ADP
ijtc-1597	417	21	economic	economic	ADJ
ijtc-1597	417	22	digitalization	digitalization	NOUN
ijtc-1597	417	23	.	.	PUNCT
ijtc-1597	418	1	cogent	cogent	NOUN
ijtc-1597	418	2	soc	soc	NOUN
ijtc-1597	418	3	sci	sci	PROPN
ijtc-1597	418	4	2023;9	2023;9	NUM
ijtc-1597	418	5	.	.	PUNCT
ijtc-1597	419	1	https://doi.org/10.1080/23311886.2023.2285242	https://doi.org/10.1080/23311886.2023.2285242	X
ijtc-1597	419	2	.	.	PUNCT
ijtc-1597	420	1	totanan	totanan	PROPN
ijtc-1597	420	2	c	c	NOUN
ijtc-1597	420	3	,	,	PUNCT
ijtc-1597	420	4	jamaluddin	jamaluddin	ADV
ijtc-1597	420	5	,	,	PUNCT
ijtc-1597	420	6	muliati	muliati	NOUN
ijtc-1597	420	7	,	,	PUNCT
ijtc-1597	420	8	zahra	zahra	PROPN
ijtc-1597	420	9	f	f	PROPN
ijtc-1597	420	10	,	,	PUNCT
ijtc-1597	420	11	muh	muh	PROPN
ijtc-1597	420	12	.	.	PUNCT
ijtc-1597	421	1	ilham	ilham	PROPN
ijtc-1597	421	2	p.	p.	PROPN
ijtc-1597	421	3	the	the	DET
ijtc-1597	421	4	complexity	complexity	NOUN
ijtc-1597	421	5	of	of	ADP
ijtc-1597	421	6	tax	tax	NOUN
ijtc-1597	421	7	regulations	regulation	NOUN
ijtc-1597	421	8	and	and	CCONJ
ijtc-1597	421	9	principles	principle	NOUN
ijtc-1597	421	10	of	of	ADP
ijtc-1597	421	11	justice	justice	NOUN
ijtc-1597	421	12	as	as	ADP
ijtc-1597	421	13	determinants	determinant	NOUN
ijtc-1597	421	14	of	of	ADP
ijtc-1597	421	15	taxpayer	taxpayer	NOUN
ijtc-1597	421	16	compliance	compliance	NOUN
ijtc-1597	421	17	:	:	PUNCT
ijtc-1597	421	18	case	case	NOUN
ijtc-1597	421	19	of	of	ADP
ijtc-1597	421	20	indonesia	indonesia	PROPN
ijtc-1597	421	21	.	.	PUNCT
ijtc-1597	422	1	public	public	ADJ
ijtc-1597	422	2	and	and	CCONJ
ijtc-1597	422	3	municipal	municipal	ADJ
ijtc-1597	422	4	finance	finance	NOUN
ijtc-1597	422	5	2024;13:174	2024;13:174	NUM
ijtc-1597	422	6	–	–	PUNCT
ijtc-1597	422	7	184	184	NUM
ijtc-1597	422	8	.	.	PUNCT
ijtc-1597	423	1	https://doi.org/10.21511/pmf.13(1).2024.14	https://doi.org/10.21511/pmf.13(1).2024.14	X
ijtc-1597	423	2	.	.	PUNCT
ijtc-1597	424	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	424	2	tax	tax	NOUN
ijtc-1597	424	3	dispute	dispute	NOUN
ijtc-1597	424	4	resolution	resolution	NOUN
ijtc-1597	424	5	mechanisms	mechanism	NOUN
ijtc-1597	424	6	:	:	PUNCT
ijtc-1597	424	7	legal	legal	ADJ
ijtc-1597	424	8	contributions	contribution	NOUN
ijtc-1597	424	9	of	of	ADP
ijtc-1597	424	10	tax	tax	NOUN
ijtc-1597	424	11	consultants	consultant	NOUN
ijtc-1597	424	12	and	and	CCONJ
ijtc-1597	424	13	tax	tax	NOUN
ijtc-1597	424	14	attorneys	attorney	NOUN
ijtc-1597	424	15	in	in	ADP
ijtc-1597	424	16	indonesia	indonesia	PROPN
ijtc-1597	424	17	silalahi	silalahi	PROPN
ijtc-1597	424	18	,	,	PUNCT
ijtc-1597	424	19	maulana	maulana	PROPN
ijtc-1597	424	20	,	,	PUNCT
ijtc-1597	424	21	ana	ana	PROPN
ijtc-1597	424	22	,	,	PUNCT
ijtc-1597	424	23	and	and	CCONJ
ijtc-1597	424	24	kurnia	kurnia	NOUN
ijtc-1597	424	25	49	49	NUM
ijtc-1597	424	26	|	|	ADV
ijtc-1597	424	27	ilomata	ilomata	PROPN
ijtc-1597	424	28	international	international	ADJ
ijtc-1597	424	29	journal	journal	NOUN
ijtc-1597	424	30	of	of	ADP
ijtc-1597	424	31	tax	tax	PROPN
ijtc-1597	424	32	&	&	CCONJ
ijtc-1597	424	33	accounting	accounting	PROPN
ijtc-1597	424	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	424	35	yunita	yunita	PROPN
ijtc-1597	424	36	i	i	PROPN
ijtc-1597	424	37	,	,	PUNCT
ijtc-1597	424	38	silalahi	silalahi	PROPN
ijtc-1597	424	39	h.	h.	PROPN
ijtc-1597	424	40	the	the	DET
ijtc-1597	424	41	role	role	NOUN
ijtc-1597	424	42	of	of	ADP
ijtc-1597	424	43	tax	tax	NOUN
ijtc-1597	424	44	policy	policy	NOUN
ijtc-1597	424	45	in	in	ADP
ijtc-1597	424	46	moderating	moderate	VERB
ijtc-1597	424	47	factors	factor	NOUN
ijtc-1597	424	48	influencing	influence	VERB
ijtc-1597	424	49	green	green	ADJ
ijtc-1597	424	50	investment	investment	NOUN
ijtc-1597	424	51	strategies	strategy	NOUN
ijtc-1597	424	52	in	in	ADP
ijtc-1597	424	53	indonesia	indonesia	PROPN
ijtc-1597	424	54	.	.	PUNCT
ijtc-1597	425	1	pak	pak	PROPN
ijtc-1597	425	2	j	j	PROPN
ijtc-1597	425	3	life	life	NOUN
ijtc-1597	425	4	soc	soc	NOUN
ijtc-1597	425	5	sci	sci	PROPN
ijtc-1597	425	6	2024;22:3623	2024;22:3623	NUM
ijtc-1597	425	7	–	–	PUNCT
ijtc-1597	425	8	3649	3649	NUM
ijtc-1597	425	9	.	.	PUNCT
ijtc-1597	426	1	https://doi.org/10.57239/pjlss-2024-22.2.00266	https://doi.org/10.57239/pjlss-2024-22.2.00266	X
ijtc-1597	426	2	.	.	PUNCT
ijtc-1597	426	3	budiartha	budiartha	PROPN
ijtc-1597	426	4	inp	inp	PROPN
ijtc-1597	426	5	,	,	PUNCT
ijtc-1597	426	6	puspadma	puspadma	PROPN
ijtc-1597	426	7	ina	ina	PROPN
ijtc-1597	426	8	.	.	PUNCT
ijtc-1597	427	1	income	income	NOUN
ijtc-1597	427	2	tax	tax	NOUN
ijtc-1597	427	3	in	in	ADP
ijtc-1597	427	4	the	the	DET
ijtc-1597	427	5	issuing	issuing	NOUN
ijtc-1597	427	6	of	of	ADP
ijtc-1597	427	7	authentic	authentic	ADJ
ijtc-1597	427	8	deed	deed	NOUN
ijtc-1597	427	9	of	of	ADP
ijtc-1597	427	10	sale	sale	NOUN
ijtc-1597	427	11	-	-	PUNCT
ijtc-1597	427	12	purchase	purchase	NOUN
ijtc-1597	427	13	rights	right	NOUN
ijtc-1597	427	14	on	on	ADP
ijtc-1597	427	15	land	land	NOUN
ijtc-1597	427	16	by	by	ADP
ijtc-1597	427	17	land	land	NOUN
ijtc-1597	427	18	deed	deed	NOUN
ijtc-1597	427	19	officer	officer	NOUN
ijtc-1597	427	20	in	in	ADP
ijtc-1597	427	21	indonesia	indonesia	PROPN
ijtc-1597	427	22	.	.	PROPN
ijtc-1597	428	1	journal	journal	PROPN
ijtc-1597	428	2	of	of	ADP
ijtc-1597	428	3	legal	legal	ADJ
ijtc-1597	428	4	,	,	PUNCT
ijtc-1597	428	5	ethical	ethical	ADJ
ijtc-1597	428	6	and	and	CCONJ
ijtc-1597	428	7	regulatory	regulatory	ADJ
ijtc-1597	428	8	issues	issue	NOUN
ijtc-1597	428	9	2019;22	2019;22	NOUN
ijtc-1597	428	10	.	.	PUNCT
ijtc-1597	429	1	kemmeren	kemmeren	PROPN
ijtc-1597	429	2	eccm	eccm	PROPN
ijtc-1597	429	3	.	.	PUNCT
ijtc-1597	430	1	contributions	contribution	NOUN
ijtc-1597	430	2	to	to	ADP
ijtc-1597	430	3	ec	ec	PROPN
ijtc-1597	430	4	tax	tax	NOUN
ijtc-1597	430	5	review	review	NOUN
ijtc-1597	430	6	:	:	PUNCT
ijtc-1597	430	7	esg	esg	NOUN
ijtc-1597	430	8	and	and	CCONJ
ijtc-1597	430	9	more	more	ADJ
ijtc-1597	430	10	.	.	PUNCT
ijtc-1597	431	1	ec	ec	PROPN
ijtc-1597	431	2	tax	tax	NOUN
ijtc-1597	431	3	review	review	NOUN
ijtc-1597	431	4	2024;33:94	2024;33:94	NUM
ijtc-1597	431	5	–	–	PUNCT
ijtc-1597	431	6	97	97	NUM
ijtc-1597	431	7	.	.	PUNCT
ijtc-1597	432	1	beryll	beryll	PROPN
ijtc-1597	432	2	ta	ta	PROPN
ijtc-1597	432	3	,	,	PUNCT
ijtc-1597	432	4	inda	inda	PROPN
ijtc-1597	432	5	ap	ap	PROPN
ijtc-1597	432	6	,	,	PUNCT
ijtc-1597	432	7	mahendra	mahendra	PROPN
ijtc-1597	432	8	ar	ar	PROPN
ijtc-1597	432	9	,	,	PUNCT
ijtc-1597	432	10	mujahidin	mujahidin	VERB
ijtc-1597	432	11	ia	ia	PROPN
ijtc-1597	432	12	,	,	PUNCT
ijtc-1597	432	13	ramdhani	ramdhani	VERB
ijtc-1597	432	14	me	i	PRON
ijtc-1597	432	15	,	,	PUNCT
ijtc-1597	432	16	dzahabi	dzahabi	PROPN
ijtc-1597	432	17	mf	mf	PROPN
ijtc-1597	432	18	.	.	PROPN
ijtc-1597	432	19	carbon	carbon	NOUN
ijtc-1597	432	20	tax	tax	NOUN
ijtc-1597	432	21	regulation	regulation	NOUN
ijtc-1597	432	22	for	for	ADP
ijtc-1597	432	23	oil	oil	NOUN
ijtc-1597	432	24	and	and	CCONJ
ijtc-1597	432	25	gas	gas	NOUN
ijtc-1597	432	26	industries	industry	NOUN
ijtc-1597	432	27	:	:	PUNCT
ijtc-1597	432	28	impact	impact	NOUN
ijtc-1597	432	29	and	and	CCONJ
ijtc-1597	432	30	macroeconomic	macroeconomic	ADJ
ijtc-1597	432	31	effect	effect	NOUN
ijtc-1597	432	32	in	in	ADP
ijtc-1597	432	33	indonesia	indonesia	PROPN
ijtc-1597	432	34	.	.	PUNCT
ijtc-1597	433	1	society	society	NOUN
ijtc-1597	433	2	of	of	ADP
ijtc-1597	433	3	petroleum	petroleum	NOUN
ijtc-1597	433	4	engineers	engineer	NOUN
ijtc-1597	433	5	spe	spe	PROPN
ijtc-1597	433	6	/	/	SYM
ijtc-1597	433	7	iatmi	iatmi	PROPN
ijtc-1597	433	8	asia	asia	PROPN
ijtc-1597	433	9	pacific	pacific	PROPN
ijtc-1597	433	10	oil	oil	NOUN
ijtc-1597	433	11	and	and	CCONJ
ijtc-1597	433	12	gas	gas	NOUN
ijtc-1597	433	13	conference	conference	NOUN
ijtc-1597	433	14	and	and	CCONJ
ijtc-1597	433	15	exhibition	exhibition	NOUN
ijtc-1597	433	16	,	,	PUNCT
ijtc-1597	433	17	apog	apog	X
ijtc-1597	433	18	2023	2023	NUM
ijtc-1597	433	19	,	,	PUNCT
ijtc-1597	433	20	2023	2023	NUM
ijtc-1597	433	21	.	.	PUNCT
ijtc-1597	434	1	https://doi.org/10.2118/215202-ms	https://doi.org/10.2118/215202-ms	NOUN
ijtc-1597	434	2	.	.	PUNCT
ijtc-1597	435	1	prawati	prawati	PROPN
ijtc-1597	435	2	ld	ld	PROPN
ijtc-1597	435	3	,	,	PUNCT
ijtc-1597	435	4	endriarto	endriarto	PROPN
ijtc-1597	435	5	w	w	PROPN
ijtc-1597	435	6	,	,	PUNCT
ijtc-1597	435	7	carolina	carolina	PROPN
ijtc-1597	435	8	ai	ai	PROPN
ijtc-1597	435	9	,	,	PUNCT
ijtc-1597	435	10	prabowo	prabowo	PROPN
ijtc-1597	435	11	ic	ic	PROPN
ijtc-1597	435	12	,	,	PUNCT
ijtc-1597	435	13	tiong	tiong	PROPN
ijtc-1597	435	14	k	k	PROPN
ijtc-1597	435	15	,	,	PUNCT
ijtc-1597	435	16	sabrina	sabrina	PROPN
ijtc-1597	435	17	s.	s.	PROPN
ijtc-1597	435	18	transformation	transformation	PROPN
ijtc-1597	435	19	of	of	ADP
ijtc-1597	435	20	tax	tax	NOUN
ijtc-1597	435	21	information	information	NOUN
ijtc-1597	435	22	system	system	NOUN
ijtc-1597	435	23	:	:	PUNCT
ijtc-1597	435	24	implementation	implementation	NOUN
ijtc-1597	435	25	of	of	ADP
ijtc-1597	435	26	financial	financial	ADJ
ijtc-1597	435	27	information	information	NOUN
ijtc-1597	435	28	access	access	NOUN
ijtc-1597	435	29	(	(	PUNCT
ijtc-1597	435	30	asik	asik	PROPN
ijtc-1597	435	31	)	)	PUNCT
ijtc-1597	435	32	and	and	CCONJ
ijtc-1597	435	33	procedures	procedure	NOUN
ijtc-1597	435	34	of	of	ADP
ijtc-1597	435	35	taxpayers	taxpayer	NOUN
ijtc-1597	435	36	confiscation	confiscation	NOUN
ijtc-1597	435	37	assets	asset	NOUN
ijtc-1597	435	38	in	in	ADP
ijtc-1597	435	39	indonesia	indonesia	PROPN
ijtc-1597	435	40	.	.	PUNCT
ijtc-1597	436	1	proceedings	proceeding	NOUN
ijtc-1597	436	2	of	of	ADP
ijtc-1597	436	3	2019	2019	NUM
ijtc-1597	436	4	international	international	ADJ
ijtc-1597	436	5	conference	conference	NOUN
ijtc-1597	436	6	on	on	ADP
ijtc-1597	436	7	information	information	NOUN
ijtc-1597	436	8	management	management	NOUN
ijtc-1597	436	9	and	and	CCONJ
ijtc-1597	436	10	technology	technology	NOUN
ijtc-1597	436	11	,	,	PUNCT
ijtc-1597	436	12	icimtech	icimtech	ADJ
ijtc-1597	436	13	2019	2019	NUM
ijtc-1597	436	14	,	,	PUNCT
ijtc-1597	436	15	2019	2019	NUM
ijtc-1597	436	16	,	,	PUNCT
ijtc-1597	436	17	p.	p.	NOUN
ijtc-1597	436	18	587	587	NUM
ijtc-1597	436	19	–	–	PUNCT
ijtc-1597	436	20	591	591	NUM
ijtc-1597	436	21	.	.	PUNCT
ijtc-1597	437	1	https://doi.org/10.1109/icimtech.2019.8843795	https://doi.org/10.1109/icimtech.2019.8843795	PROPN
ijtc-1597	437	2	.	.	PUNCT
ijtc-1597	437	3	waluyo	waluyo	NOUN
ijtc-1597	437	4	,	,	PUNCT
ijtc-1597	437	5	basrowi	basrowi	NOUN
ijtc-1597	437	6	.	.	PUNCT
ijtc-1597	438	1	influence	influence	NOUN
ijtc-1597	438	2	of	of	ADP
ijtc-1597	438	3	the	the	DET
ijtc-1597	438	4	profitability	profitability	NOUN
ijtc-1597	438	5	of	of	ADP
ijtc-1597	438	6	tax	tax	NOUN
ijtc-1597	438	7	rates	rate	NOUN
ijtc-1597	438	8	and	and	CCONJ
ijtc-1597	438	9	exchange	exchange	NOUN
ijtc-1597	438	10	rates	rate	NOUN
ijtc-1597	438	11	one	one	NUM
ijtc-1597	438	12	determining	determine	VERB
ijtc-1597	438	13	transfer	transfer	NOUN
ijtc-1597	438	14	pricing	pricing	NOUN
ijtc-1597	438	15	decisions	decision	NOUN
ijtc-1597	438	16	:	:	PUNCT
ijtc-1597	438	17	an	an	DET
ijtc-1597	438	18	empirical	empirical	ADJ
ijtc-1597	438	19	evidence	evidence	NOUN
ijtc-1597	438	20	from	from	ADP
ijtc-1597	438	21	indonesia	indonesia	PROPN
ijtc-1597	438	22	.	.	PUNCT
ijtc-1597	439	1	quality	quality	NOUN
ijtc-1597	439	2	access	access	NOUN
ijtc-1597	439	3	to	to	ADP
ijtc-1597	439	4	success	success	NOUN
ijtc-1597	439	5	2024;25:202	2024;25:202	NUM
ijtc-1597	439	6	–	–	PUNCT
ijtc-1597	439	7	210	210	NUM
ijtc-1597	439	8	.	.	PUNCT
ijtc-1597	440	1	https://doi.org/10.47750/qas/25.203.21	https://doi.org/10.47750/qas/25.203.21	PROPN
ijtc-1597	440	2	.	.	PUNCT
ijtc-1597	441	1	erina	erina	PROPN
ijtc-1597	441	2	l	l	PROPN
ijtc-1597	441	3	,	,	PUNCT
ijtc-1597	441	4	saptawan	saptawan	PROPN
ijtc-1597	441	5	a	a	PROPN
ijtc-1597	441	6	,	,	PUNCT
ijtc-1597	441	7	martina	martina	PROPN
ijtc-1597	441	8	.	.	PUNCT
ijtc-1597	441	9	patriarchy	patriarchy	NOUN
ijtc-1597	441	10	,	,	PUNCT
ijtc-1597	441	11	economic	economic	ADJ
ijtc-1597	441	12	values	value	NOUN
ijtc-1597	441	13	,	,	PUNCT
ijtc-1597	441	14	and	and	CCONJ
ijtc-1597	441	15	tax	tax	NOUN
ijtc-1597	441	16	morale	morale	NOUN
ijtc-1597	441	17	in	in	ADP
ijtc-1597	441	18	indonesia	indonesia	PROPN
ijtc-1597	441	19	.	.	PUNCT
ijtc-1597	442	1	international	international	ADJ
ijtc-1597	442	2	journal	journal	PROPN
ijtc-1597	442	3	of	of	ADP
ijtc-1597	442	4	public	public	ADJ
ijtc-1597	442	5	policy	policy	NOUN
ijtc-1597	442	6	and	and	CCONJ
ijtc-1597	442	7	administration	administration	NOUN
ijtc-1597	442	8	research	research	PROPN
ijtc-1597	442	9	2024;11:77	2024;11:77	NUM
ijtc-1597	442	10	–	–	PUNCT
ijtc-1597	442	11	90	90	NUM
ijtc-1597	442	12	.	.	PUNCT
ijtc-1597	443	1	https://doi.org/10.18488/74.v11i3.3875	https://doi.org/10.18488/74.v11i3.3875	AUX
ijtc-1597	443	2	.	.	PUNCT
ijtc-1597	443	3	palalangan	palalangan	PROPN
ijtc-1597	443	4	ca	ca	PROPN
ijtc-1597	443	5	,	,	PUNCT
ijtc-1597	443	6	mannan	mannan	PROPN
ijtc-1597	443	7	a	a	PRON
ijtc-1597	443	8	,	,	PUNCT
ijtc-1597	443	9	rura	rura	PROPN
ijtc-1597	443	10	y	y	PROPN
ijtc-1597	443	11	,	,	PUNCT
ijtc-1597	443	12	pontoh	pontoh	PROPN
ijtc-1597	443	13	gt	gt	PROPN
ijtc-1597	443	14	.	.	PUNCT
ijtc-1597	443	15	determinants	determinant	NOUN
ijtc-1597	443	16	of	of	ADP
ijtc-1597	443	17	tax	tax	NOUN
ijtc-1597	443	18	aggressiveness	aggressiveness	NOUN
ijtc-1597	443	19	with	with	ADP
ijtc-1597	443	20	corporate	corporate	ADJ
ijtc-1597	443	21	governance	governance	NOUN
ijtc-1597	443	22	as	as	ADP
ijtc-1597	443	23	a	a	DET
ijtc-1597	443	24	moderation	moderation	NOUN
ijtc-1597	443	25	variable	variable	NOUN
ijtc-1597	443	26	in	in	ADP
ijtc-1597	443	27	public	public	ADJ
ijtc-1597	443	28	companies	company	NOUN
ijtc-1597	443	29	in	in	ADP
ijtc-1597	443	30	indonesia	indonesia	PROPN
ijtc-1597	443	31	.	.	PUNCT
ijtc-1597	444	1	financial	financial	ADJ
ijtc-1597	444	2	and	and	CCONJ
ijtc-1597	444	3	credit	credit	NOUN
ijtc-1597	444	4	activity	activity	NOUN
ijtc-1597	444	5	:	:	PUNCT
ijtc-1597	444	6	problems	problem	NOUN
ijtc-1597	444	7	of	of	ADP
ijtc-1597	444	8	theory	theory	NOUN
ijtc-1597	444	9	and	and	CCONJ
ijtc-1597	444	10	practice	practice	NOUN
ijtc-1597	444	11	2024;5:97	2024;5:97	NUM
ijtc-1597	444	12	–	–	PUNCT
ijtc-1597	444	13	110	110	NUM
ijtc-1597	444	14	.	.	PUNCT
ijtc-1597	444	15	https://doi.org/10.55643/fcaptp.5.58.2024.4516	https://doi.org/10.55643/fcaptp.5.58.2024.4516	NUM
ijtc-1597	444	16	.	.	PUNCT
ijtc-1597	445	1	christian	christian	PROPN
ijtc-1597	445	2	hamdany	hamdany	NOUN
ijtc-1597	445	3	barus	barus	PROPN
ijtc-1597	445	4	d	d	PROPN
ijtc-1597	445	5	,	,	PUNCT
ijtc-1597	445	6	silalahi	silalahi	PROPN
ijtc-1597	445	7	h	h	NOUN
ijtc-1597	445	8	,	,	PUNCT
ijtc-1597	445	9	kurnia	kurnia	PROPN
ijtc-1597	445	10	b.	b.	PROPN
ijtc-1597	445	11	optimizing	optimize	VERB
ijtc-1597	445	12	tax	tax	NOUN
ijtc-1597	445	13	revenue	revenue	NOUN
ijtc-1597	445	14	through	through	ADP
ijtc-1597	445	15	strategic	strategic	ADJ
ijtc-1597	445	16	management	management	NOUN
ijtc-1597	445	17	utilizing	utilize	VERB
ijtc-1597	445	18	tax	tax	NOUN
ijtc-1597	445	19	gap	gap	NOUN
ijtc-1597	445	20	dashboard	dashboard	NOUN
ijtc-1597	445	21	in	in	ADP
ijtc-1597	445	22	indonesia	indonesia	PROPN
ijtc-1597	445	23	.	.	PUNCT
ijtc-1597	446	1	vol	vol	NOUN
ijtc-1597	446	2	.	.	PROPN
ijtc-1597	447	1	4	4	NUM
ijtc-1597	447	2	.	.	NUM
ijtc-1597	447	3	2024	2024	NUM
ijtc-1597	447	4	.	.	PUNCT
ijtc-1597	448	1	maulana	maulana	PROPN
ijtc-1597	448	2	n	n	PROPN
ijtc-1597	448	3	,	,	PUNCT
ijtc-1597	448	4	kurnia	kurnia	PROPN
ijtc-1597	448	5	b	b	PROPN
ijtc-1597	448	6	,	,	PUNCT
ijtc-1597	448	7	silalahi	silalahi	PROPN
ijtc-1597	448	8	h.	h.	PROPN
ijtc-1597	448	9	readiness	readiness	NOUN
ijtc-1597	448	10	of	of	ADP
ijtc-1597	448	11	companies	company	NOUN
ijtc-1597	448	12	to	to	PART
ijtc-1597	448	13	implement	implement	VERB
ijtc-1597	448	14	effective	effective	ADJ
ijtc-1597	448	15	tax	tax	NOUN
ijtc-1597	448	16	management	management	NOUN
ijtc-1597	448	17	practices	practice	NOUN
ijtc-1597	448	18	:	:	PUNCT
ijtc-1597	448	19	a	a	DET
ijtc-1597	448	20	case	case	NOUN
ijtc-1597	448	21	study	study	NOUN
ijtc-1597	448	22	in	in	ADP
ijtc-1597	448	23	indonesia	indonesia	PROPN
ijtc-1597	448	24	.	.	PUNCT
ijtc-1597	449	1	educoretax	educoretax	PROPN
ijtc-1597	449	2	2024;4:1036–53	2024;4:1036–53	NUM
ijtc-1597	449	3	.	.	PUNCT
ijtc-1597	450	1	https://doi.org/10.54957/educoretax.v4i8.1073	https://doi.org/10.54957/educoretax.v4i8.1073	NOUN
ijtc-1597	450	2	.	.	PUNCT
ijtc-1597	450	3	amri	amri	PROPN
ijtc-1597	450	4	k	k	PROPN
ijtc-1597	450	5	,	,	PUNCT
ijtc-1597	450	6	nazamuddin	nazamuddin	NOUN
ijtc-1597	450	7	,	,	PUNCT
ijtc-1597	450	8	masbar	masbar	ADJ
ijtc-1597	450	9	r	r	NOUN
ijtc-1597	450	10	,	,	PUNCT
ijtc-1597	450	11	aimon	aimon	PROPN
ijtc-1597	450	12	h.	h.	PROPN
ijtc-1597	450	13	is	be	AUX
ijtc-1597	450	14	there	there	PRON
ijtc-1597	450	15	a	a	DET
ijtc-1597	450	16	causality	causality	NOUN
ijtc-1597	450	17	relationship	relationship	NOUN
ijtc-1597	450	18	between	between	ADP
ijtc-1597	450	19	local	local	ADJ
ijtc-1597	450	20	tax	tax	NOUN
ijtc-1597	450	21	revenue	revenue	NOUN
ijtc-1597	450	22	and	and	CCONJ
ijtc-1597	450	23	regional	regional	ADJ
ijtc-1597	450	24	economic	economic	ADJ
ijtc-1597	450	25	growth	growth	NOUN
ijtc-1597	450	26	?	?	PUNCT
ijtc-1597	451	1	a	a	DET
ijtc-1597	451	2	panel	panel	NOUN
ijtc-1597	451	3	data	datum	NOUN
ijtc-1597	451	4	evidence	evidence	NOUN
ijtc-1597	451	5	from	from	ADP
ijtc-1597	451	6	indonesia	indonesia	PROPN
ijtc-1597	451	7	.	.	PUNCT
ijtc-1597	452	1	regional	regional	ADJ
ijtc-1597	452	2	science	science	NOUN
ijtc-1597	452	3	inquiry	inquiry	NOUN
ijtc-1597	452	4	2019;11:73	2019;11:73	NUM
ijtc-1597	452	5	–	–	PUNCT
ijtc-1597	452	6	84	84	NUM
ijtc-1597	452	7	.	.	PUNCT
ijtc-1597	453	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	453	2	tax	tax	NOUN
ijtc-1597	453	3	dispute	dispute	NOUN
ijtc-1597	453	4	resolution	resolution	NOUN
ijtc-1597	453	5	mechanisms	mechanism	NOUN
ijtc-1597	453	6	:	:	PUNCT
ijtc-1597	453	7	legal	legal	ADJ
ijtc-1597	453	8	contributions	contribution	NOUN
ijtc-1597	453	9	of	of	ADP
ijtc-1597	453	10	tax	tax	NOUN
ijtc-1597	453	11	consultants	consultant	NOUN
ijtc-1597	453	12	and	and	CCONJ
ijtc-1597	453	13	tax	tax	NOUN
ijtc-1597	453	14	attorneys	attorney	NOUN
ijtc-1597	453	15	in	in	ADP
ijtc-1597	453	16	indonesia	indonesia	PROPN
ijtc-1597	453	17	silalahi	silalahi	PROPN
ijtc-1597	453	18	,	,	PUNCT
ijtc-1597	453	19	maulana	maulana	PROPN
ijtc-1597	453	20	,	,	PUNCT
ijtc-1597	453	21	ana	ana	PROPN
ijtc-1597	453	22	,	,	PUNCT
ijtc-1597	453	23	and	and	CCONJ
ijtc-1597	453	24	kurnia	kurnia	NOUN
ijtc-1597	453	25	50	50	NUM
ijtc-1597	453	26	|	|	ADV
ijtc-1597	453	27	ilomata	ilomata	PROPN
ijtc-1597	453	28	international	international	ADJ
ijtc-1597	453	29	journal	journal	NOUN
ijtc-1597	453	30	of	of	ADP
ijtc-1597	453	31	tax	tax	PROPN
ijtc-1597	453	32	&	&	CCONJ
ijtc-1597	453	33	accounting	accounting	PROPN
ijtc-1597	453	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	453	35	rosid	rosid	VERB
ijtc-1597	453	36	a	a	DET
ijtc-1597	453	37	,	,	PUNCT
ijtc-1597	453	38	romadhaniah	romadhaniah	NOUN
ijtc-1597	453	39	.	.	PUNCT
ijtc-1597	454	1	assessing	assess	VERB
ijtc-1597	454	2	the	the	DET
ijtc-1597	454	3	effectiveness	effectiveness	NOUN
ijtc-1597	454	4	of	of	ADP
ijtc-1597	454	5	law	law	NOUN
ijtc-1597	454	6	enforcement	enforcement	NOUN
ijtc-1597	454	7	on	on	ADP
ijtc-1597	454	8	improving	improve	VERB
ijtc-1597	454	9	tax	tax	NOUN
ijtc-1597	454	10	compliance	compliance	NOUN
ijtc-1597	454	11	in	in	ADP
ijtc-1597	454	12	indonesia	indonesia	PROPN
ijtc-1597	454	13	:	:	PUNCT
ijtc-1597	454	14	an	an	DET
ijtc-1597	454	15	empirical	empirical	ADJ
ijtc-1597	454	16	investigation	investigation	NOUN
ijtc-1597	454	17	.	.	PUNCT
ijtc-1597	455	1	bull	bull	NOUN
ijtc-1597	455	2	indones	indone	NOUN
ijtc-1597	455	3	econ	econ	PROPN
ijtc-1597	455	4	stud	stud	NOUN
ijtc-1597	455	5	2023;59:243	2023;59:243	PROPN
ijtc-1597	455	6	–	–	PUNCT
ijtc-1597	455	7	267	267	NUM
ijtc-1597	455	8	.	.	PUNCT
ijtc-1597	456	1	https://doi.org/10.1080/00074918.2021.1970110	https://doi.org/10.1080/00074918.2021.1970110	PROPN
ijtc-1597	456	2	.	.	PUNCT
ijtc-1597	457	1	tambunan	tambunan	PROPN
ijtc-1597	457	2	mrud	mrud	NOUN
ijtc-1597	457	3	.	.	PUNCT
ijtc-1597	458	1	notes	note	NOUN
ijtc-1597	458	2	on	on	ADP
ijtc-1597	458	3	tax	tax	NOUN
ijtc-1597	458	4	disputes	dispute	NOUN
ijtc-1597	458	5	from	from	ADP
ijtc-1597	458	6	misapplication	misapplication	NOUN
ijtc-1597	458	7	of	of	ADP
ijtc-1597	458	8	indonesia	indonesia	PROPN
ijtc-1597	458	9	-	-	PROPN
ijtc-1597	458	10	japan	japan	PROPN
ijtc-1597	458	11	tax	tax	PROPN
ijtc-1597	458	12	treaty	treaty	PROPN
ijtc-1597	458	13	:	:	PUNCT
ijtc-1597	458	14	a	a	DET
ijtc-1597	458	15	study	study	NOUN
ijtc-1597	458	16	based	base	VERB
ijtc-1597	458	17	on	on	ADP
ijtc-1597	458	18	indonesian	indonesian	ADJ
ijtc-1597	458	19	tax	tax	NOUN
ijtc-1597	458	20	court	court	NOUN
ijtc-1597	458	21	decisions	decision	NOUN
ijtc-1597	458	22	.	.	PUNCT
ijtc-1597	459	1	global	global	ADJ
ijtc-1597	459	2	trade	trade	PROPN
ijtc-1597	459	3	and	and	CCONJ
ijtc-1597	459	4	customs	customs	PROPN
ijtc-1597	459	5	journal	journal	NOUN
ijtc-1597	459	6	2024;19:37	2024;19:37	NUM
ijtc-1597	459	7	–	–	PUNCT
ijtc-1597	459	8	49	49	NUM
ijtc-1597	459	9	.	.	PUNCT
ijtc-1597	460	1	https://doi.org/10.54648/gtcj2024011	https://doi.org/10.54648/gtcj2024011	PROPN
ijtc-1597	460	2	.	.	PUNCT
ijtc-1597	461	1	doshi	doshi	PROPN
ijtc-1597	461	2	j	j	PROPN
ijtc-1597	461	3	,	,	PUNCT
ijtc-1597	461	4	shah	shah	PROPN
ijtc-1597	461	5	p.	p.	NOUN
ijtc-1597	461	6	embracing	embrace	VERB
ijtc-1597	461	7	digital	digital	ADJ
ijtc-1597	461	8	transformation	transformation	NOUN
ijtc-1597	461	9	:	:	PUNCT
ijtc-1597	461	10	the	the	DET
ijtc-1597	461	11	growth	growth	NOUN
ijtc-1597	461	12	of	of	ADP
ijtc-1597	461	13	tax	tax	NOUN
ijtc-1597	461	14	technology	technology	NOUN
ijtc-1597	461	15	in	in	ADP
ijtc-1597	461	16	india	india	PROPN
ijtc-1597	461	17	and	and	CCONJ
ijtc-1597	461	18	beyond	beyond	ADP
ijtc-1597	461	19	2021	2021	NUM
ijtc-1597	461	20	.	.	PUNCT
ijtc-1597	462	1	hoppe	hoppe	PROPN
ijtc-1597	462	2	t	t	PROPN
ijtc-1597	462	3	,	,	PUNCT
ijtc-1597	462	4	others	other	NOUN
ijtc-1597	462	5	.	.	PUNCT
ijtc-1597	463	1	the	the	DET
ijtc-1597	463	2	tax	tax	NOUN
ijtc-1597	463	3	complexity	complexity	NOUN
ijtc-1597	463	4	index	index	NOUN
ijtc-1597	463	5	a	a	DET
ijtc-1597	463	6	survey	survey	NOUN
ijtc-1597	463	7	-	-	PUNCT
ijtc-1597	463	8	based	base	VERB
ijtc-1597	463	9	country	country	NOUN
ijtc-1597	463	10	measure	measure	NOUN
ijtc-1597	463	11	of	of	ADP
ijtc-1597	463	12	tax	tax	NOUN
ijtc-1597	463	13	code	code	NOUN
ijtc-1597	463	14	and	and	CCONJ
ijtc-1597	463	15	framework	framework	NOUN
ijtc-1597	463	16	complexity	complexity	NOUN
ijtc-1597	463	17	.	.	PUNCT
ijtc-1597	464	1	journal	journal	PROPN
ijtc-1597	464	2	of	of	ADP
ijtc-1597	464	3	tax	tax	PROPN
ijtc-1597	464	4	administration	administration	NOUN
ijtc-1597	464	5	2021	2021	NUM
ijtc-1597	464	6	.	.	PUNCT
ijtc-1597	465	1	frecknall	frecknall	PROPN
ijtc-1597	465	2	-	-	PUNCT
ijtc-1597	465	3	hughes	hughes	PROPN
ijtc-1597	465	4	j	j	PROPN
ijtc-1597	465	5	,	,	PUNCT
ijtc-1597	465	6	kirchler	kirchler	PROPN
ijtc-1597	465	7	e.	e.	PROPN
ijtc-1597	465	8	toward	toward	ADP
ijtc-1597	465	9	a	a	DET
ijtc-1597	465	10	general	general	ADJ
ijtc-1597	465	11	theory	theory	NOUN
ijtc-1597	465	12	of	of	ADP
ijtc-1597	465	13	tax	tax	NOUN
ijtc-1597	465	14	practice	practice	NOUN
ijtc-1597	465	15	.	.	PUNCT
ijtc-1597	466	1	advances	advance	NOUN
ijtc-1597	466	2	in	in	ADP
ijtc-1597	466	3	taxation	taxation	NOUN
ijtc-1597	466	4	2015	2015	NUM
ijtc-1597	466	5	.	.	PUNCT
ijtc-1597	467	1	darussalam	darussalam	PROPN
ijtc-1597	467	2	,	,	PUNCT
ijtc-1597	467	3	septriadi	septriadi	PROPN
ijtc-1597	467	4	d	d	PROPN
ijtc-1597	467	5	,	,	PUNCT
ijtc-1597	467	6	kristiaji	kristiaji	PROPN
ijtc-1597	467	7	b.	b.	PROPN
ijtc-1597	467	8	kuasa	kuasa	PROPN
ijtc-1597	467	9	dan	dan	PROPN
ijtc-1597	467	10	konsultan	konsultan	PROPN
ijtc-1597	467	11	pajak	pajak	PROPN
ijtc-1597	467	12	model	model	PROPN
ijtc-1597	467	13	dan	dan	PROPN
ijtc-1597	467	14	perbandingan	perbandingan	PROPN
ijtc-1597	467	15	.	.	PUNCT
ijtc-1597	468	1	ddtc	ddtc	PROPN
ijtc-1597	468	2	2024	2024	NUM
ijtc-1597	468	3	.	.	PUNCT
ijtc-1597	469	1	nasution	nasution	NOUN
ijtc-1597	469	2	mk	mk	PROPN
ijtc-1597	469	3	,	,	PUNCT
ijtc-1597	469	4	santi	santi	PROPN
ijtc-1597	469	5	f	f	PROPN
ijtc-1597	469	6	,	,	PUNCT
ijtc-1597	469	7	husaini	husaini	PROPN
ijtc-1597	469	8	,	,	PUNCT
ijtc-1597	469	9	fadli	fadli	PROPN
ijtc-1597	469	10	,	,	PUNCT
ijtc-1597	469	11	pirzada	pirzada	PROPN
ijtc-1597	469	12	k.	k.	PROPN
ijtc-1597	469	13	determinants	determinant	NOUN
ijtc-1597	469	14	of	of	ADP
ijtc-1597	469	15	tax	tax	NOUN
ijtc-1597	469	16	compliance	compliance	NOUN
ijtc-1597	469	17	:	:	PUNCT
ijtc-1597	469	18	a	a	DET
ijtc-1597	469	19	study	study	NOUN
ijtc-1597	469	20	on	on	ADP
ijtc-1597	469	21	individual	individual	ADJ
ijtc-1597	469	22	taxpayers	taxpayer	NOUN
ijtc-1597	469	23	in	in	ADP
ijtc-1597	469	24	indonesia	indonesia	PROPN
ijtc-1597	469	25	.	.	PUNCT
ijtc-1597	470	1	entrepreneurship	entrepreneurship	NOUN
ijtc-1597	470	2	and	and	CCONJ
ijtc-1597	470	3	sustainability	sustainability	NOUN
ijtc-1597	470	4	issues	issue	NOUN
ijtc-1597	470	5	2020;8:1401	2020;8:1401	NUM
ijtc-1597	470	6	–	–	PUNCT
ijtc-1597	470	7	1418	1418	NUM
ijtc-1597	470	8	.	.	PUNCT
ijtc-1597	471	1	https://doi.org/10.9770/jesi.2020.8.2(82	https://doi.org/10.9770/jesi.2020.8.2(82	NUM
ijtc-1597	471	2	)	)	PUNCT
ijtc-1597	471	3	.	.	PUNCT
ijtc-1597	472	1	manrejo	manrejo	PROPN
ijtc-1597	472	2	s	s	PROPN
ijtc-1597	472	3	,	,	PUNCT
ijtc-1597	472	4	yulaeli	yulaeli	PROPN
ijtc-1597	472	5	t.	t.	NOUN
ijtc-1597	472	6	tax	tax	NOUN
ijtc-1597	472	7	compliance	compliance	NOUN
ijtc-1597	472	8	model	model	NOUN
ijtc-1597	472	9	based	base	VERB
ijtc-1597	472	10	on	on	ADP
ijtc-1597	472	11	taxpayers	taxpayer	NOUN
ijtc-1597	472	12	planned	plan	VERB
ijtc-1597	472	13	behavior	behavior	NOUN
ijtc-1597	472	14	in	in	ADP
ijtc-1597	472	15	indonesia	indonesia	PROPN
ijtc-1597	472	16	.	.	PROPN
ijtc-1597	473	1	journal	journal	PROPN
ijtc-1597	473	2	of	of	ADP
ijtc-1597	473	3	tax	tax	NOUN
ijtc-1597	473	4	reform	reform	NOUN
ijtc-1597	473	5	2022;8:298	2022;8:298	NUM
ijtc-1597	473	6	–	–	PUNCT
ijtc-1597	473	7	311	311	NUM
ijtc-1597	473	8	.	.	PUNCT
ijtc-1597	474	1	https://doi.org/10.15826/jtr.2022.8.3.123	https://doi.org/10.15826/jtr.2022.8.3.123	NOUN
ijtc-1597	474	2	.	.	PUNCT
ijtc-1597	475	1	nuryanah	nuryanah	PROPN
ijtc-1597	475	2	s	s	PROPN
ijtc-1597	475	3	,	,	PUNCT
ijtc-1597	475	4	siregar	siregar	ADJ
ijtc-1597	475	5	svnp	svnp	NOUN
ijtc-1597	475	6	,	,	PUNCT
ijtc-1597	475	7	arifin	arifin	PROPN
ijtc-1597	475	8	i	i	PROPN
ijtc-1597	475	9	,	,	PUNCT
ijtc-1597	475	10	sofyan	sofyan	PROPN
ijtc-1597	475	11	l.	l.	PROPN
ijtc-1597	475	12	taxpayers	taxpayers	PROPN
ijtc-1597	475	13	’	’	PART
ijtc-1597	475	14	perceptions	perception	NOUN
ijtc-1597	475	15	of	of	ADP
ijtc-1597	475	16	a	a	DET
ijtc-1597	475	17	new	new	ADJ
ijtc-1597	475	18	digital	digital	ADJ
ijtc-1597	475	19	tax	tax	NOUN
ijtc-1597	475	20	return	return	NOUN
ijtc-1597	475	21	feature	feature	NOUN
ijtc-1597	475	22	:	:	PUNCT
ijtc-1597	475	23	a	a	DET
ijtc-1597	475	24	case	case	NOUN
ijtc-1597	475	25	study	study	NOUN
ijtc-1597	475	26	in	in	ADP
ijtc-1597	475	27	indonesia	indonesia	PROPN
ijtc-1597	475	28	.	.	PUNCT
ijtc-1597	476	1	international	international	PROPN
ijtc-1597	476	2	journal	journal	PROPN
ijtc-1597	476	3	of	of	ADP
ijtc-1597	476	4	ebusiness	ebusiness	PROPN
ijtc-1597	476	5	and	and	CCONJ
ijtc-1597	476	6	egovernment	egovernment	NOUN
ijtc-1597	476	7	studies	study	NOUN
ijtc-1597	476	8	2024;16:26	2024;16:26	NUM
ijtc-1597	476	9	–	–	PUNCT
ijtc-1597	476	10	35	35	NUM
ijtc-1597	476	11	.	.	PUNCT
ijtc-1597	476	12	https://doi.org/10.34111/ijebeg.2024160102	https://doi.org/10.34111/ijebeg.2024160102	NOUN
ijtc-1597	476	13	.	.	PUNCT
ijtc-1597	477	1	vivian	vivian	PROPN
ijtc-1597	477	2	yfa	yfa	PROPN
ijtc-1597	477	3	,	,	PUNCT
ijtc-1597	477	4	nelysia	nelysia	ADJ
ijtc-1597	477	5	n	n	CCONJ
ijtc-1597	477	6	,	,	PUNCT
ijtc-1597	477	7	prawati	prawati	PROPN
ijtc-1597	477	8	ld	ld	PROPN
ijtc-1597	477	9	.	.	PROPN
ijtc-1597	478	1	does	do	AUX
ijtc-1597	478	2	indonesia	indonesia	PROPN
ijtc-1597	478	3	have	have	VERB
ijtc-1597	478	4	the	the	DET
ijtc-1597	478	5	readiness	readiness	NOUN
ijtc-1597	478	6	to	to	PART
ijtc-1597	478	7	implement	implement	VERB
ijtc-1597	478	8	artificial	artificial	ADJ
ijtc-1597	478	9	intelligence	intelligence	NOUN
ijtc-1597	478	10	in	in	ADP
ijtc-1597	478	11	tax	tax	NOUN
ijtc-1597	478	12	technology	technology	NOUN
ijtc-1597	478	13	development	development	NOUN
ijtc-1597	478	14	?	?	PUNCT
ijtc-1597	479	1	acm	acm	PROPN
ijtc-1597	479	2	international	international	PROPN
ijtc-1597	479	3	conference	conference	PROPN
ijtc-1597	479	4	proceeding	proceeding	NOUN
ijtc-1597	479	5	series	series	NOUN
ijtc-1597	479	6	,	,	PUNCT
ijtc-1597	479	7	2023	2023	NUM
ijtc-1597	479	8	,	,	PUNCT
ijtc-1597	479	9	p.	p.	NOUN
ijtc-1597	479	10	177	177	NUM
ijtc-1597	479	11	–	–	PUNCT
ijtc-1597	479	12	182	182	NUM
ijtc-1597	479	13	.	.	PUNCT
ijtc-1597	479	14	https://doi.org/10.1145/3616712.3616750	https://doi.org/10.1145/3616712.3616750	NOUN
ijtc-1597	479	15	.	.	PUNCT
ijtc-1597	480	1	[	[	X
ijtc-1597	480	2	tanjung	tanjung	PROPN
ijtc-1597	480	3	am	be	AUX
ijtc-1597	480	4	,	,	PUNCT
ijtc-1597	480	5	muhafidin	muhafidin	VERB
ijtc-1597	480	6	d.	d.	PROPN
ijtc-1597	480	7	the	the	DET
ijtc-1597	480	8	impact	impact	NOUN
ijtc-1597	480	9	of	of	ADP
ijtc-1597	480	10	the	the	DET
ijtc-1597	480	11	policy	policy	NOUN
ijtc-1597	480	12	of	of	ADP
ijtc-1597	480	13	increased	increase	VERB
ijtc-1597	480	14	business	business	NOUN
ijtc-1597	480	15	and	and	CCONJ
ijtc-1597	480	16	property	property	NOUN
ijtc-1597	480	17	tax	tax	NOUN
ijtc-1597	480	18	on	on	ADP
ijtc-1597	480	19	the	the	DET
ijtc-1597	480	20	increase	increase	NOUN
ijtc-1597	480	21	in	in	ADP
ijtc-1597	480	22	the	the	DET
ijtc-1597	480	23	poverty	poverty	NOUN
ijtc-1597	480	24	rate	rate	NOUN
ijtc-1597	480	25	in	in	ADP
ijtc-1597	480	26	indonesia	indonesia	PROPN
ijtc-1597	480	27	.	.	PUNCT
ijtc-1597	481	1	cuadernos	cuadernos	PROPN
ijtc-1597	481	2	de	de	X
ijtc-1597	481	3	economia	economia	PROPN
ijtc-1597	481	4	2023;46:42	2023;46:42	NUM
ijtc-1597	481	5	–	–	PUNCT
ijtc-1597	481	6	48	48	NUM
ijtc-1597	481	7	.	.	PUNCT
ijtc-1597	482	1	https://doi.org/10.32826/cude.v46i132.1204	https://doi.org/10.32826/cude.v46i132.1204	PROPN
ijtc-1597	482	2	.	.	PUNCT
ijtc-1597	483	1	mahpudin	mahpudin	PROPN
ijtc-1597	483	2	e.	e.	PROPN
ijtc-1597	483	3	digital	digital	PROPN
ijtc-1597	483	4	tax	tax	NOUN
ijtc-1597	483	5	reform	reform	NOUN
ijtc-1597	483	6	in	in	ADP
ijtc-1597	483	7	indonesia	indonesia	PROPN
ijtc-1597	483	8	:	:	PUNCT
ijtc-1597	483	9	perspective	perspective	NOUN
ijtc-1597	483	10	on	on	ADP
ijtc-1597	483	11	tax	tax	NOUN
ijtc-1597	483	12	policy	policy	NOUN
ijtc-1597	483	13	development	development	NOUN
ijtc-1597	483	14	.	.	PUNCT
ijtc-1597	484	1	journal	journal	PROPN
ijtc-1597	484	2	of	of	ADP
ijtc-1597	484	3	infrastructure	infrastructure	NOUN
ijtc-1597	484	4	,	,	PUNCT
ijtc-1597	484	5	policy	policy	NOUN
ijtc-1597	484	6	and	and	CCONJ
ijtc-1597	484	7	development	development	NOUN
ijtc-1597	484	8	2024;8	2024;8	PROPN
ijtc-1597	484	9	.	.	PUNCT
ijtc-1597	485	1	https://doi.org/10.24294/jipd.v8i8.7032	https://doi.org/10.24294/jipd.v8i8.7032	PROPN
ijtc-1597	485	2	.	.	PROPN
ijtc-1597	485	3	chaisse	chaisse	PROPN
ijtc-1597	485	4	j	j	PROPN
ijtc-1597	485	5	,	,	PUNCT
ijtc-1597	485	6	choukroune	choukroune	PROPN
ijtc-1597	485	7	l	l	PROPN
ijtc-1597	485	8	,	,	PUNCT
ijtc-1597	485	9	jusoh	jusoh	PROPN
ijtc-1597	485	10	s.	s.	PROPN
ijtc-1597	485	11	regimes	regime	VERB
ijtc-1597	485	12	interactions	interaction	NOUN
ijtc-1597	485	13	:	:	PUNCT
ijtc-1597	485	14	international	international	ADJ
ijtc-1597	485	15	law	law	NOUN
ijtc-1597	485	16	investment	investment	NOUN
ijtc-1597	485	17	and	and	CCONJ
ijtc-1597	485	18	…	…	PUNCT
ijtc-1597	485	19	an	an	DET
ijtc-1597	485	20	introduction	introduction	NOUN
ijtc-1597	485	21	.	.	PUNCT
ijtc-1597	486	1	2021	2021	NUM
ijtc-1597	486	2	.	.	PUNCT
ijtc-1597	487	1	https://doi.org/10.1007/978-981-13-3615-7_73	https://doi.org/10.1007/978-981-13-3615-7_73	X
ijtc-1597	487	2	.	.	PUNCT
ijtc-1597	488	1	mitchell	mitchell	PROPN
ijtc-1597	488	2	m	m	PROPN
ijtc-1597	488	3	,	,	PUNCT
ijtc-1597	488	4	&	&	CCONJ
ijtc-1597	488	5	sr	sr	PROPN
ijtc-1597	488	6	.	.	PUNCT
ijtc-1597	489	1	tax	tax	NOUN
ijtc-1597	489	2	law	law	NOUN
ijtc-1597	489	3	complexity	complexity	NOUN
ijtc-1597	489	4	and	and	CCONJ
ijtc-1597	489	5	taxpayer	taxpayer	NOUN
ijtc-1597	489	6	compliance	compliance	NOUN
ijtc-1597	489	7	:	:	PUNCT
ijtc-1597	489	8	evidence	evidence	NOUN
ijtc-1597	489	9	from	from	ADP
ijtc-1597	489	10	the	the	DET
ijtc-1597	489	11	united	united	ADJ
ijtc-1597	489	12	kingdom	kingdom	PROPN
ijtc-1597	489	13	.	.	PUNCT
ijtc-1597	490	1	european	european	ADJ
ijtc-1597	490	2	accounting	accounting	PROPN
ijtc-1597	490	3	review	review	PROPN
ijtc-1597	490	4	2020;29:485–510	2020;29:485–510	NUM
ijtc-1597	490	5	.	.	PUNCT
ijtc-1597	491	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	491	2	tax	tax	NOUN
ijtc-1597	491	3	dispute	dispute	NOUN
ijtc-1597	491	4	resolution	resolution	NOUN
ijtc-1597	491	5	mechanisms	mechanism	NOUN
ijtc-1597	491	6	:	:	PUNCT
ijtc-1597	491	7	legal	legal	ADJ
ijtc-1597	491	8	contributions	contribution	NOUN
ijtc-1597	491	9	of	of	ADP
ijtc-1597	491	10	tax	tax	NOUN
ijtc-1597	491	11	consultants	consultant	NOUN
ijtc-1597	491	12	and	and	CCONJ
ijtc-1597	491	13	tax	tax	NOUN
ijtc-1597	491	14	attorneys	attorney	NOUN
ijtc-1597	491	15	in	in	ADP
ijtc-1597	491	16	indonesia	indonesia	PROPN
ijtc-1597	491	17	silalahi	silalahi	PROPN
ijtc-1597	491	18	,	,	PUNCT
ijtc-1597	491	19	maulana	maulana	PROPN
ijtc-1597	491	20	,	,	PUNCT
ijtc-1597	491	21	ana	ana	PROPN
ijtc-1597	491	22	,	,	PUNCT
ijtc-1597	491	23	and	and	CCONJ
ijtc-1597	491	24	kurnia	kurnia	NOUN
ijtc-1597	491	25	51	51	NUM
ijtc-1597	491	26	|	|	ADV
ijtc-1597	491	27	ilomata	ilomata	PROPN
ijtc-1597	491	28	international	international	ADJ
ijtc-1597	491	29	journal	journal	NOUN
ijtc-1597	491	30	of	of	ADP
ijtc-1597	491	31	tax	tax	PROPN
ijtc-1597	491	32	&	&	CCONJ
ijtc-1597	491	33	accounting	accounting	PROPN
ijtc-1597	491	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	491	35	nursalam	nursalam	PROPN
ijtc-1597	491	36	m	m	PROPN
ijtc-1597	491	37	,	,	PUNCT
ijtc-1597	491	38	&	&	CCONJ
ijtc-1597	491	39	zm	zm	PROPN
ijtc-1597	491	40	.	.	PUNCT
ijtc-1597	492	1	the	the	DET
ijtc-1597	492	2	influence	influence	NOUN
ijtc-1597	492	3	of	of	ADP
ijtc-1597	492	4	taxpayer	taxpayer	NOUN
ijtc-1597	492	5	perception	perception	NOUN
ijtc-1597	492	6	,	,	PUNCT
ijtc-1597	492	7	tax	tax	NOUN
ijtc-1597	492	8	penalties	penalty	NOUN
ijtc-1597	492	9	,	,	PUNCT
ijtc-1597	492	10	and	and	CCONJ
ijtc-1597	492	11	tax	tax	NOUN
ijtc-1597	492	12	knowledge	knowledge	NOUN
ijtc-1597	492	13	on	on	ADP
ijtc-1597	492	14	tax	tax	NOUN
ijtc-1597	492	15	compliance	compliance	NOUN
ijtc-1597	492	16	of	of	ADP
ijtc-1597	492	17	government	government	NOUN
ijtc-1597	492	18	institutions	institution	NOUN
ijtc-1597	492	19	in	in	ADP
ijtc-1597	492	20	indonesia	indonesia	PROPN
ijtc-1597	492	21	.	.	PUNCT
ijtc-1597	493	1	international	international	ADJ
ijtc-1597	493	2	journal	journal	PROPN
ijtc-1597	493	3	of	of	ADP
ijtc-1597	493	4	economics	economic	NOUN
ijtc-1597	493	5	,	,	PUNCT
ijtc-1597	493	6	commerce	commerce	NOUN
ijtc-1597	493	7	,	,	PUNCT
ijtc-1597	493	8	and	and	CCONJ
ijtc-1597	493	9	management	management	NOUN
ijtc-1597	493	10	2017;5:40–52	2017;5:40–52	NUM
ijtc-1597	493	11	.	.	PUNCT
ijtc-1597	493	12	yuliyono	yuliyono	PROPN
ijtc-1597	493	13	ad	ad	NOUN
ijtc-1597	493	14	,	,	PUNCT
ijtc-1597	493	15	baehaki	baehaki	NOUN
ijtc-1597	493	16	,	,	PUNCT
ijtc-1597	493	17	luqman	luqman	PROPN
ijtc-1597	493	18	d	d	PROPN
ijtc-1597	493	19	,	,	PUNCT
ijtc-1597	493	20	utama	utama	PROPN
ijtc-1597	493	21	dn	dn	PROPN
ijtc-1597	493	22	,	,	PUNCT
ijtc-1597	493	23	wibowo	wibowo	PROPN
ijtc-1597	493	24	a.	a.	PROPN
ijtc-1597	493	25	six	six	NUM
ijtc-1597	493	26	sigma	sigma	PROPN
ijtc-1597	493	27	based	base	VERB
ijtc-1597	493	28	performance	performance	NOUN
ijtc-1597	493	29	measurement	measurement	NOUN
ijtc-1597	493	30	of	of	ADP
ijtc-1597	493	31	tax	tax	NOUN
ijtc-1597	493	32	return	return	NOUN
ijtc-1597	493	33	processing	processing	NOUN
ijtc-1597	493	34	improvement	improvement	NOUN
ijtc-1597	493	35	(	(	PUNCT
ijtc-1597	493	36	case	case	NOUN
ijtc-1597	493	37	study	study	NOUN
ijtc-1597	493	38	:	:	PUNCT
ijtc-1597	493	39	directorate	directorate	ADJ
ijtc-1597	493	40	general	general	NOUN
ijtc-1597	493	41	of	of	ADP
ijtc-1597	493	42	taxes	taxis	NOUN
ijtc-1597	493	43	for	for	ADP
ijtc-1597	493	44	republic	republic	NOUN
ijtc-1597	493	45	of	of	ADP
ijtc-1597	493	46	indonesia	indonesia	PROPN
ijtc-1597	493	47	)	)	PUNCT
ijtc-1597	493	48	.	.	PUNCT
ijtc-1597	494	1	iop	iop	PROPN
ijtc-1597	494	2	conf	conf	PROPN
ijtc-1597	494	3	ser	ser	PROPN
ijtc-1597	494	4	mater	mater	PROPN
ijtc-1597	494	5	sci	sci	PROPN
ijtc-1597	494	6	eng	eng	PROPN
ijtc-1597	494	7	,	,	PUNCT
ijtc-1597	494	8	vol	vol	NOUN
ijtc-1597	494	9	.	.	PROPN
ijtc-1597	494	10	598	598	NUM
ijtc-1597	494	11	,	,	PUNCT
ijtc-1597	494	12	2019	2019	NUM
ijtc-1597	494	13	.	.	PUNCT
ijtc-1597	495	1	https://doi.org/10.1088/1757-899x/598/1/012057	https://doi.org/10.1088/1757-899x/598/1/012057	NOUN
ijtc-1597	495	2	.	.	PUNCT
ijtc-1597	496	1	bogoviz	bogoviz	VERB
ijtc-1597	496	2	a	a	DET
ijtc-1597	496	3	v	v	NOUN
ijtc-1597	496	4	,	,	PUNCT
ijtc-1597	496	5	nosirov	nosirov	PROPN
ijtc-1597	496	6	jt	jt	PROPN
ijtc-1597	496	7	,	,	PUNCT
ijtc-1597	496	8	litvinova	litvinova	PROPN
ijtc-1597	496	9	tn	tn	PROPN
ijtc-1597	496	10	,	,	PUNCT
ijtc-1597	496	11	ostrovskaya	ostrovskaya	PROPN
ijtc-1597	496	12	vn	vn	PROPN
ijtc-1597	496	13	.	.	PUNCT
ijtc-1597	497	1	environmental	environmental	ADJ
ijtc-1597	497	2	taxation	taxation	NOUN
ijtc-1597	497	3	as	as	ADP
ijtc-1597	497	4	an	an	DET
ijtc-1597	497	5	incentive	incentive	NOUN
ijtc-1597	497	6	to	to	ADP
ijtc-1597	497	7	esg	esg	PROPN
ijtc-1597	497	8	management	management	NOUN
ijtc-1597	497	9	of	of	ADP
ijtc-1597	497	10	green	green	ADJ
ijtc-1597	497	11	business	business	NOUN
ijtc-1597	497	12	in	in	ADP
ijtc-1597	497	13	russia	russia	PROPN
ijtc-1597	497	14	and	and	CCONJ
ijtc-1597	497	15	central	central	PROPN
ijtc-1597	497	16	asia	asia	PROPN
ijtc-1597	497	17	.	.	PUNCT
ijtc-1597	498	1	environmental	environmental	ADJ
ijtc-1597	498	2	footprints	footprint	NOUN
ijtc-1597	498	3	and	and	CCONJ
ijtc-1597	498	4	eco	eco	NOUN
ijtc-1597	498	5	-	-	PUNCT
ijtc-1597	498	6	design	design	NOUN
ijtc-1597	498	7	of	of	ADP
ijtc-1597	498	8	products	product	NOUN
ijtc-1597	498	9	and	and	CCONJ
ijtc-1597	498	10	processes	process	NOUN
ijtc-1597	498	11	2023;part	2023;part	PROPN
ijtc-1597	498	12	f1766:67	f1766:67	PROPN
ijtc-1597	498	13	–	–	PUNCT
ijtc-1597	498	14	74	74	NUM
ijtc-1597	498	15	.	.	PUNCT
ijtc-1597	499	1	https://doi.org/10.1007/978-3-031-46525-3_8	https://doi.org/10.1007/978-3-031-46525-3_8	PROPN
ijtc-1597	499	2	.	.	PUNCT
ijtc-1597	500	1	susyanti	susyanti	PROPN
ijtc-1597	500	2	j	j	PROPN
ijtc-1597	500	3	,	,	PUNCT
ijtc-1597	500	4	sunardi	sunardi	PROPN
ijtc-1597	500	5	.	.	PUNCT
ijtc-1597	501	1	investigations	investigation	NOUN
ijtc-1597	501	2	of	of	ADP
ijtc-1597	501	3	readiness	readiness	NOUN
ijtc-1597	501	4	tax	tax	NOUN
ijtc-1597	501	5	compliance	compliance	NOUN
ijtc-1597	501	6	dynamics	dynamic	NOUN
ijtc-1597	501	7	:	:	PUNCT
ijtc-1597	501	8	studies	study	NOUN
ijtc-1597	501	9	on	on	ADP
ijtc-1597	501	10	msme	msme	NOUN
ijtc-1597	501	11	of	of	ADP
ijtc-1597	501	12	creative	creative	ADJ
ijtc-1597	501	13	economics	economic	NOUN
ijtc-1597	501	14	actors	actor	NOUN
ijtc-1597	501	15	in	in	ADP
ijtc-1597	501	16	indonesia	indonesia	PROPN
ijtc-1597	501	17	.	.	PUNCT
ijtc-1597	502	1	quality	quality	NOUN
ijtc-1597	502	2	access	access	NOUN
ijtc-1597	502	3	to	to	ADP
ijtc-1597	502	4	success	success	NOUN
ijtc-1597	502	5	2023;24:151	2023;24:151	NUM
ijtc-1597	502	6	–	–	PUNCT
ijtc-1597	502	7	158	158	NUM
ijtc-1597	502	8	.	.	PUNCT
ijtc-1597	503	1	https://doi.org/10.47750/qas/24.194.18	https://doi.org/10.47750/qas/24.194.18	NOUN
ijtc-1597	503	2	.	.	PUNCT
ijtc-1597	504	1	suhartono	suhartono	PROPN
ijtc-1597	504	2	s	s	PROPN
ijtc-1597	504	3	,	,	PUNCT
ijtc-1597	504	4	huda	huda	PROPN
ijtc-1597	504	5	mk	mk	PROPN
ijtc-1597	504	6	.	.	PUNCT
ijtc-1597	505	1	the	the	DET
ijtc-1597	505	2	existence	existence	NOUN
ijtc-1597	505	3	of	of	ADP
ijtc-1597	505	4	tax	tax	NOUN
ijtc-1597	505	5	court	court	NOUN
ijtc-1597	505	6	in	in	ADP
ijtc-1597	505	7	indonesia	indonesia	PROPN
ijtc-1597	505	8	judicial	judicial	ADJ
ijtc-1597	505	9	system	system	NOUN
ijtc-1597	505	10	.	.	PUNCT
ijtc-1597	506	1	journal	journal	NOUN
ijtc-1597	506	2	of	of	ADP
ijtc-1597	506	3	advanced	advanced	ADJ
ijtc-1597	506	4	research	research	NOUN
ijtc-1597	506	5	in	in	ADP
ijtc-1597	506	6	law	law	NOUN
ijtc-1597	506	7	and	and	CCONJ
ijtc-1597	506	8	economics	economic	NOUN
ijtc-1597	506	9	2019;10:363	2019;10:363	NUM
ijtc-1597	506	10	–	–	PUNCT
ijtc-1597	506	11	369	369	NUM
ijtc-1597	506	12	.	.	PUNCT
ijtc-1597	507	1	https://doi.org/10.14505/jarle.v10.1(39).38	https://doi.org/10.14505/jarle.v10.1(39).38	PROPN
ijtc-1597	507	2	.	.	PROPN
ijtc-1597	507	3	najicha	najicha	PROPN
ijtc-1597	507	4	fu	fu	PROPN
ijtc-1597	507	5	,	,	PUNCT
ijtc-1597	507	6	mukhlishin	mukhlishin	PROPN
ijtc-1597	507	7	,	,	PUNCT
ijtc-1597	507	8	supiandi	supiandi	NOUN
ijtc-1597	507	9	,	,	PUNCT
ijtc-1597	507	10	saparwadi	saparwadi	NOUN
ijtc-1597	507	11	,	,	PUNCT
ijtc-1597	507	12	sulthani	sulthani	PROPN
ijtc-1597	507	13	da	da	PROPN
ijtc-1597	507	14	.	.	PUNCT
ijtc-1597	508	1	the	the	DET
ijtc-1597	508	2	shaping	shaping	NOUN
ijtc-1597	508	3	of	of	ADP
ijtc-1597	508	4	future	future	ADJ
ijtc-1597	508	5	sustainable	sustainable	ADJ
ijtc-1597	508	6	energy	energy	NOUN
ijtc-1597	508	7	policy	policy	NOUN
ijtc-1597	508	8	in	in	ADP
ijtc-1597	508	9	management	management	NOUN
ijtc-1597	508	10	areas	area	NOUN
ijtc-1597	508	11	of	of	ADP
ijtc-1597	508	12	indonesia	indonesia	PROPN
ijtc-1597	508	13	’s	’s	PART
ijtc-1597	508	14	energy	energy	NOUN
ijtc-1597	508	15	transition	transition	NOUN
ijtc-1597	508	16	.	.	PUNCT
ijtc-1597	509	1	journal	journal	PROPN
ijtc-1597	509	2	of	of	ADP
ijtc-1597	509	3	human	human	ADJ
ijtc-1597	509	4	rights	right	NOUN
ijtc-1597	509	5	,	,	PUNCT
ijtc-1597	509	6	culture	culture	NOUN
ijtc-1597	509	7	and	and	CCONJ
ijtc-1597	509	8	legal	legal	ADJ
ijtc-1597	509	9	system	system	NOUN
ijtc-1597	509	10	2023;3:361–82	2023;3:361–82	NOUN
ijtc-1597	509	11	.	.	PUNCT
ijtc-1597	510	1	https://doi.org/10.53955/jhcls.v3i2.110	https://doi.org/10.53955/jhcls.v3i2.110	NOUN
ijtc-1597	510	2	.	.	PUNCT
ijtc-1597	511	1	katelouzou	katelouzou	PROPN
ijtc-1597	511	2	d	d	PROPN
ijtc-1597	511	3	,	,	PUNCT
ijtc-1597	511	4	micheler	micheler	PROPN
ijtc-1597	511	5	e.	e.	PROPN
ijtc-1597	511	6	investor	investor	PROPN
ijtc-1597	511	7	capitalism	capitalism	NOUN
ijtc-1597	511	8	,	,	PUNCT
ijtc-1597	511	9	sustainable	sustainable	ADJ
ijtc-1597	511	10	investment	investment	NOUN
ijtc-1597	511	11	and	and	CCONJ
ijtc-1597	511	12	the	the	DET
ijtc-1597	511	13	role	role	NOUN
ijtc-1597	511	14	of	of	ADP
ijtc-1597	511	15	tax	tax	NOUN
ijtc-1597	511	16	relief	relief	NOUN
ijtc-1597	511	17	.	.	PUNCT
ijtc-1597	512	1	european	european	PROPN
ijtc-1597	512	2	business	business	PROPN
ijtc-1597	512	3	organization	organization	PROPN
ijtc-1597	512	4	law	law	NOUN
ijtc-1597	512	5	review	review	VERB
ijtc-1597	512	6	2022;23:217	2022;23:217	NUM
ijtc-1597	512	7	–	–	PUNCT
ijtc-1597	512	8	239	239	NUM
ijtc-1597	512	9	.	.	PUNCT
ijtc-1597	512	10	https://doi.org/10.1007/s40804-021-00232-0	https://doi.org/10.1007/s40804-021-00232-0	PROPN
ijtc-1597	512	11	.	.	PUNCT
ijtc-1597	513	1	rokhmawati	rokhmawati	PROPN
ijtc-1597	513	2	a	a	PROPN
ijtc-1597	513	3	,	,	PUNCT
ijtc-1597	513	4	sarasi	sarasi	NOUN
ijtc-1597	513	5	v	v	NOUN
ijtc-1597	513	6	,	,	PUNCT
ijtc-1597	513	7	berampu	berampu	PROPN
ijtc-1597	513	8	lt	lt	PROPN
ijtc-1597	513	9	.	.	PROPN
ijtc-1597	513	10	scenario	scenario	NOUN
ijtc-1597	513	11	analysis	analysis	NOUN
ijtc-1597	513	12	of	of	ADP
ijtc-1597	513	13	the	the	DET
ijtc-1597	513	14	indonesia	indonesia	PROPN
ijtc-1597	513	15	carbon	carbon	NOUN
ijtc-1597	513	16	tax	tax	NOUN
ijtc-1597	513	17	impact	impact	NOUN
ijtc-1597	513	18	on	on	ADP
ijtc-1597	513	19	carbon	carbon	NOUN
ijtc-1597	513	20	emissions	emission	NOUN
ijtc-1597	513	21	using	use	VERB
ijtc-1597	513	22	system	system	NOUN
ijtc-1597	513	23	dynamics	dynamic	NOUN
ijtc-1597	513	24	modeling	modeling	NOUN
ijtc-1597	513	25	and	and	CCONJ
ijtc-1597	513	26	stirpat	stirpat	NOUN
ijtc-1597	513	27	model	model	NOUN
ijtc-1597	513	28	.	.	PUNCT
ijtc-1597	514	1	geography	geography	NOUN
ijtc-1597	514	2	and	and	CCONJ
ijtc-1597	514	3	sustainability	sustainability	NOUN
ijtc-1597	514	4	2024;5:577	2024;5:577	NUM
ijtc-1597	514	5	–	–	PUNCT
ijtc-1597	514	6	587	587	NUM
ijtc-1597	514	7	.	.	PUNCT
ijtc-1597	514	8	https://doi.org/10.1016/j.geosus.2024.07.003	https://doi.org/10.1016/j.geosus.2024.07.003	PROPN
ijtc-1597	514	9	.	.	PUNCT
ijtc-1597	515	1	uddin	uddin	PROPN
ijtc-1597	515	2	n	n	CCONJ
ijtc-1597	515	3	,	,	PUNCT
ijtc-1597	515	4	dwianika	dwianika	PROPN
ijtc-1597	515	5	a	a	PROPN
ijtc-1597	515	6	,	,	PUNCT
ijtc-1597	515	7	sofia	sofia	PROPN
ijtc-1597	515	8	ip	ip	NOUN
ijtc-1597	515	9	,	,	PUNCT
ijtc-1597	515	10	tchamna	tchamna	VERB
ijtc-1597	515	11	r.	r.	NOUN
ijtc-1597	515	12	classification	classification	NOUN
ijtc-1597	515	13	of	of	ADP
ijtc-1597	515	14	corporate	corporate	ADJ
ijtc-1597	515	15	tax	tax	NOUN
ijtc-1597	515	16	compliance	compliance	NOUN
ijtc-1597	515	17	in	in	ADP
ijtc-1597	515	18	indonesia	indonesia	PROPN
ijtc-1597	515	19	based	base	VERB
ijtc-1597	515	20	on	on	ADP
ijtc-1597	515	21	k	k	ADJ
ijtc-1597	515	22	-	-	PUNCT
ijtc-1597	515	23	nearest	near	ADJ
ijtc-1597	515	24	neighbors	neighbor	NOUN
ijtc-1597	515	25	algorithm	algorithm	NOUN
ijtc-1597	515	26	.	.	PUNCT
ijtc-1597	516	1	2023	2023	NUM
ijtc-1597	516	2	ieee	ieee	NOUN
ijtc-1597	516	3	world	world	NOUN
ijtc-1597	516	4	ai	ai	VERB
ijtc-1597	516	5	iot	iot	PROPN
ijtc-1597	516	6	congress	congress	PROPN
ijtc-1597	516	7	,	,	PUNCT
ijtc-1597	516	8	aiiot	aiiot	ADP
ijtc-1597	516	9	2023	2023	NUM
ijtc-1597	516	10	,	,	PUNCT
ijtc-1597	516	11	2023	2023	NUM
ijtc-1597	516	12	,	,	PUNCT
ijtc-1597	516	13	p.	p.	NOUN
ijtc-1597	516	14	297	297	NUM
ijtc-1597	516	15	–	–	PUNCT
ijtc-1597	516	16	304	304	NUM
ijtc-1597	516	17	.	.	PUNCT
ijtc-1597	517	1	https://doi.org/10.1109/aiiot58121.2023.10174541	https://doi.org/10.1109/aiiot58121.2023.10174541	PROPN
ijtc-1597	517	2	.	.	PUNCT
ijtc-1597	518	1	li	li	PROPN
ijtc-1597	518	2	y	y	PROPN
ijtc-1597	518	3	,	,	PUNCT
ijtc-1597	518	4	hua	hua	PROPN
ijtc-1597	518	5	z.	z.	PROPN
ijtc-1597	518	6	environmental	environmental	PROPN
ijtc-1597	518	7	protection	protection	PROPN
ijtc-1597	518	8	tax	tax	NOUN
ijtc-1597	518	9	law	law	NOUN
ijtc-1597	518	10	and	and	CCONJ
ijtc-1597	518	11	corporate	corporate	ADJ
ijtc-1597	518	12	esg	esg	NOUN
ijtc-1597	518	13	performance	performance	NOUN
ijtc-1597	518	14	.	.	PUNCT
ijtc-1597	519	1	financ	financ	PROPN
ijtc-1597	519	2	res	re	VERB
ijtc-1597	519	3	lett	lett	PROPN
ijtc-1597	519	4	2024;64	2024;64	NUM
ijtc-1597	519	5	.	.	PUNCT
ijtc-1597	520	1	https://doi.org/10.1016/j.frl.2024.105423	https://doi.org/10.1016/j.frl.2024.105423	PROPN
ijtc-1597	520	2	.	.	PROPN
ijtc-1597	520	3	verma	verma	PROPN
ijtc-1597	520	4	m.	m.	PROPN
ijtc-1597	520	5	tax	tax	NOUN
ijtc-1597	520	6	havens	haven	NOUN
ijtc-1597	520	7	and	and	CCONJ
ijtc-1597	520	8	corporate	corporate	ADJ
ijtc-1597	520	9	tax	tax	NOUN
ijtc-1597	520	10	avoidance	avoidance	NOUN
ijtc-1597	520	11	:	:	PUNCT
ijtc-1597	520	12	a	a	DET
ijtc-1597	520	13	review	review	NOUN
ijtc-1597	520	14	of	of	ADP
ijtc-1597	520	15	empirical	empirical	ADJ
ijtc-1597	520	16	literature	literature	NOUN
ijtc-1597	520	17	.	.	PUNCT
ijtc-1597	521	1	journal	journal	PROPN
ijtc-1597	521	2	of	of	ADP
ijtc-1597	521	3	accounting	accounting	NOUN
ijtc-1597	521	4	and	and	CCONJ
ijtc-1597	521	5	taxation	taxation	NOUN
ijtc-1597	521	6	2021;13:32–47	2021;13:32–47	NUM
ijtc-1597	521	7	.	.	PUNCT
ijtc-1597	522	1	guedrib	guedrib	PROPN
ijtc-1597	522	2	m	m	PROPN
ijtc-1597	522	3	,	,	PUNCT
ijtc-1597	522	4	bougacha	bougacha	PROPN
ijtc-1597	522	5	f.	f.	PROPN
ijtc-1597	522	6	the	the	DET
ijtc-1597	522	7	moderating	moderate	VERB
ijtc-1597	522	8	effect	effect	NOUN
ijtc-1597	522	9	of	of	ADP
ijtc-1597	522	10	tax	tax	NOUN
ijtc-1597	522	11	risk	risk	NOUN
ijtc-1597	522	12	on	on	ADP
ijtc-1597	522	13	the	the	DET
ijtc-1597	522	14	relationship	relationship	NOUN
ijtc-1597	522	15	between	between	ADP
ijtc-1597	522	16	tax	tax	NOUN
ijtc-1597	522	17	avoidance	avoidance	NOUN
ijtc-1597	522	18	and	and	CCONJ
ijtc-1597	522	19	firm	firm	ADJ
ijtc-1597	522	20	risk	risk	NOUN
ijtc-1597	522	21	:	:	PUNCT
ijtc-1597	522	22	empirical	empirical	ADJ
ijtc-1597	522	23	evidence	evidence	NOUN
ijtc-1597	522	24	in	in	ADP
ijtc-1597	522	25	the	the	DET
ijtc-1597	522	26	french	french	ADJ
ijtc-1597	522	27	context	context	NOUN
ijtc-1597	522	28	.	.	PUNCT
ijtc-1597	523	1	international	international	ADJ
ijtc-1597	523	2	journal	journal	PROPN
ijtc-1597	523	3	of	of	ADP
ijtc-1597	523	4	law	law	NOUN
ijtc-1597	523	5	and	and	CCONJ
ijtc-1597	523	6	management	management	NOUN
ijtc-1597	523	7	2024;66:468	2024;66:468	NUM
ijtc-1597	523	8	–	–	PUNCT
ijtc-1597	523	9	495	495	NUM
ijtc-1597	523	10	.	.	PUNCT
ijtc-1597	524	1	https://doi.org/10.1108/ijlma-06-2023-0140	https://doi.org/10.1108/ijlma-06-2023-0140	NOUN
ijtc-1597	524	2	.	.	PUNCT
ijtc-1597	525	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1597	525	2	tax	tax	NOUN
ijtc-1597	525	3	dispute	dispute	NOUN
ijtc-1597	525	4	resolution	resolution	NOUN
ijtc-1597	525	5	mechanisms	mechanism	NOUN
ijtc-1597	525	6	:	:	PUNCT
ijtc-1597	525	7	legal	legal	ADJ
ijtc-1597	525	8	contributions	contribution	NOUN
ijtc-1597	525	9	of	of	ADP
ijtc-1597	525	10	tax	tax	NOUN
ijtc-1597	525	11	consultants	consultant	NOUN
ijtc-1597	525	12	and	and	CCONJ
ijtc-1597	525	13	tax	tax	NOUN
ijtc-1597	525	14	attorneys	attorney	NOUN
ijtc-1597	525	15	in	in	ADP
ijtc-1597	525	16	indonesia	indonesia	PROPN
ijtc-1597	525	17	silalahi	silalahi	PROPN
ijtc-1597	525	18	,	,	PUNCT
ijtc-1597	525	19	maulana	maulana	PROPN
ijtc-1597	525	20	,	,	PUNCT
ijtc-1597	525	21	ana	ana	PROPN
ijtc-1597	525	22	,	,	PUNCT
ijtc-1597	525	23	and	and	CCONJ
ijtc-1597	525	24	kurnia	kurnia	NOUN
ijtc-1597	525	25	52	52	NUM
ijtc-1597	525	26	|	|	ADV
ijtc-1597	525	27	ilomata	ilomata	PROPN
ijtc-1597	525	28	international	international	ADJ
ijtc-1597	525	29	journal	journal	NOUN
ijtc-1597	525	30	of	of	ADP
ijtc-1597	525	31	tax	tax	PROPN
ijtc-1597	525	32	&	&	CCONJ
ijtc-1597	525	33	accounting	accounting	PROPN
ijtc-1597	525	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1597	525	35	hsu	hsu	PROPN
ijtc-1597	525	36	a	a	PROPN
ijtc-1597	525	37	,	,	PUNCT
ijtc-1597	525	38	liu	liu	PROPN
ijtc-1597	525	39	s.	s.	PROPN
ijtc-1597	525	40	the	the	DET
ijtc-1597	525	41	effect	effect	NOUN
ijtc-1597	525	42	of	of	ADP
ijtc-1597	525	43	book	book	NOUN
ijtc-1597	525	44	-	-	PUNCT
ijtc-1597	525	45	tax	tax	NOUN
ijtc-1597	525	46	conformity	conformity	NOUN
ijtc-1597	525	47	on	on	ADP
ijtc-1597	525	48	the	the	DET
ijtc-1597	525	49	information	information	NOUN
ijtc-1597	525	50	environment	environment	NOUN
ijtc-1597	525	51	:	:	PUNCT
ijtc-1597	525	52	from	from	ADP
ijtc-1597	525	53	the	the	DET
ijtc-1597	525	54	analyst	analyst	NOUN
ijtc-1597	525	55	perspective	perspective	NOUN
ijtc-1597	525	56	.	.	PUNCT
ijtc-1597	526	1	review	review	NOUN
ijtc-1597	526	2	of	of	ADP
ijtc-1597	526	3	quantitative	quantitative	ADJ
ijtc-1597	526	4	finance	finance	NOUN
ijtc-1597	526	5	and	and	CCONJ
ijtc-1597	526	6	accounting	account	VERB
ijtc-1597	526	7	2023	2023	NUM
ijtc-1597	526	8	.	.	PUNCT
ijtc-1597	527	1	https://doi.org/10.1007/s11156-023-01160-5	https://doi.org/10.1007/s11156-023-01160-5	NUM
ijtc-1597	527	2	.	.	PUNCT
ijtc-1597	528	1	vovchenko	vovchenko	PROPN
ijtc-1597	528	2	ng	ng	PROPN
ijtc-1597	528	3	,	,	PUNCT
ijtc-1597	528	4	andreeva	andreeva	VERB
ijtc-1597	528	5	o	o	PROPN
ijtc-1597	528	6	v	v	PROPN
ijtc-1597	528	7	,	,	PUNCT
ijtc-1597	528	8	dmitrieva	dmitrieva	ADJ
ijtc-1597	528	9	vd	vd	NOUN
ijtc-1597	528	10	,	,	PUNCT
ijtc-1597	528	11	zaruk	zaruk	PROPN
ijtc-1597	528	12	nf	nf	PROPN
ijtc-1597	528	13	,	,	PUNCT
ijtc-1597	528	14	sulzhenko	sulzhenko	PROPN
ijtc-1597	528	15	sa	sa	PROPN
ijtc-1597	528	16	.	.	PUNCT
ijtc-1597	529	1	financial	financial	ADJ
ijtc-1597	529	2	aspects	aspect	NOUN
ijtc-1597	529	3	of	of	ADP
ijtc-1597	529	4	decarbonization	decarbonization	NOUN
ijtc-1597	529	5	of	of	ADP
ijtc-1597	529	6	the	the	DET
ijtc-1597	529	7	russian	russian	ADJ
ijtc-1597	529	8	and	and	CCONJ
ijtc-1597	529	9	central	central	ADJ
ijtc-1597	529	10	asian	asian	ADJ
ijtc-1597	529	11	economies	economy	NOUN
ijtc-1597	529	12	in	in	ADP
ijtc-1597	529	13	the	the	DET
ijtc-1597	529	14	context	context	NOUN
ijtc-1597	529	15	of	of	ADP
ijtc-1597	529	16	climate	climate	NOUN
ijtc-1597	529	17	change	change	NOUN
ijtc-1597	529	18	:	:	PUNCT
ijtc-1597	529	19	comparative	comparative	ADJ
ijtc-1597	529	20	analysis	analysis	NOUN
ijtc-1597	529	21	.	.	PUNCT
ijtc-1597	530	1	environmental	environmental	ADJ
ijtc-1597	530	2	footprints	footprint	NOUN
ijtc-1597	530	3	and	and	CCONJ
ijtc-1597	530	4	eco	eco	NOUN
ijtc-1597	530	5	-	-	PUNCT
ijtc-1597	530	6	design	design	NOUN
ijtc-1597	530	7	of	of	ADP
ijtc-1597	530	8	products	product	NOUN
ijtc-1597	530	9	and	and	CCONJ
ijtc-1597	530	10	processes	process	NOUN
ijtc-1597	530	11	2023:503	2023:503	NUM
ijtc-1597	530	12	–	–	PUNCT
ijtc-1597	530	13	510	510	NUM
ijtc-1597	530	14	.	.	PUNCT
ijtc-1597	531	1	https://doi.org/10.1007/978-3-031-28457-1_51	https://doi.org/10.1007/978-3-031-28457-1_51	PROPN
ijtc-1597	531	2	.	.	PROPN
ijtc-1597	531	3	murwendah	murwendah	PROPN
ijtc-1597	531	4	m	m	PROPN
ijtc-1597	531	5	,	,	PUNCT
ijtc-1597	531	6	salsabila	salsabila	ADJ
ijtc-1597	531	7	td	td	NOUN
ijtc-1597	531	8	,	,	PUNCT
ijtc-1597	531	9	khozen	khozen	NOUN
ijtc-1597	531	10	i.	i.	NOUN
ijtc-1597	531	11	to	to	PART
ijtc-1597	531	12	rule	rule	VERB
ijtc-1597	531	13	or	or	CCONJ
ijtc-1597	531	14	not	not	PART
ijtc-1597	531	15	to	to	PART
ijtc-1597	531	16	rule	rule	VERB
ijtc-1597	531	17	?	?	PUNCT
ijtc-1597	532	1	the	the	DET
ijtc-1597	532	2	policy	policy	NOUN
ijtc-1597	532	3	process	process	NOUN
ijtc-1597	532	4	of	of	ADP
ijtc-1597	532	5	the	the	DET
ijtc-1597	532	6	excise	excise	NOUN
ijtc-1597	532	7	tax	tax	NOUN
ijtc-1597	532	8	on	on	ADP
ijtc-1597	532	9	sugar	sugar	NOUN
ijtc-1597	532	10	-	-	PUNCT
ijtc-1597	532	11	sweetened	sweeten	VERB
ijtc-1597	532	12	beverages	beverage	NOUN
ijtc-1597	532	13	in	in	ADP
ijtc-1597	532	14	indonesia	indonesia	PROPN
ijtc-1597	532	15	.	.	PUNCT
ijtc-1597	533	1	international	international	ADJ
ijtc-1597	533	2	journal	journal	PROPN
ijtc-1597	533	3	of	of	ADP
ijtc-1597	533	4	health	health	NOUN
ijtc-1597	533	5	governance	governance	NOUN
ijtc-1597	533	6	2024;29:356	2024;29:356	NUM
ijtc-1597	533	7	–	–	PUNCT
ijtc-1597	533	8	376	376	NUM
ijtc-1597	533	9	.	.	PUNCT
ijtc-1597	534	1	https://doi.org/10.1108/ijhg-09-2023-0091	https://doi.org/10.1108/ijhg-09-2023-0091	PROPN
ijtc-1597	534	2	.	.	PUNCT
ijtc-1597	535	1	erasashanti	erasashanti	PROPN
ijtc-1597	535	2	ap	ap	PROPN
ijtc-1597	535	3	,	,	PUNCT
ijtc-1597	535	4	cahaya	cahaya	NOUN
ijtc-1597	535	5	yf	yf	NOUN
ijtc-1597	535	6	,	,	PUNCT
ijtc-1597	535	7	yuniarti	yuniarti	ADJ
ijtc-1597	535	8	r	r	NOUN
ijtc-1597	535	9	,	,	PUNCT
ijtc-1597	535	10	rifaldi	rifaldi	NOUN
ijtc-1597	535	11	m	m	PROPN
ijtc-1597	535	12	,	,	PUNCT
ijtc-1597	535	13	prasetyo	prasetyo	PROPN
ijtc-1597	535	14	jh	jh	PROPN
ijtc-1597	535	15	.	.	PUNCT
ijtc-1597	536	1	the	the	DET
ijtc-1597	536	2	role	role	NOUN
ijtc-1597	536	3	of	of	ADP
ijtc-1597	536	4	taxpayer	taxpayer	NOUN
ijtc-1597	536	5	awareness	awareness	NOUN
ijtc-1597	536	6	in	in	ADP
ijtc-1597	536	7	enhancing	enhance	VERB
ijtc-1597	536	8	vehicle	vehicle	NOUN
ijtc-1597	536	9	tax	tax	NOUN
ijtc-1597	536	10	compliance	compliance	NOUN
ijtc-1597	536	11	in	in	ADP
ijtc-1597	536	12	indonesia	indonesia	PROPN
ijtc-1597	536	13	:	:	PUNCT
ijtc-1597	536	14	an	an	DET
ijtc-1597	536	15	attribution	attribution	NOUN
ijtc-1597	536	16	theory	theory	NOUN
ijtc-1597	536	17	approach	approach	NOUN
ijtc-1597	536	18	.	.	PUNCT
ijtc-1597	537	1	journal	journal	NOUN
ijtc-1597	537	2	of	of	ADP
ijtc-1597	537	3	tax	tax	NOUN
ijtc-1597	537	4	reform	reform	NOUN
ijtc-1597	537	5	2024;10:162	2024;10:162	NUM
ijtc-1597	537	6	–	–	PUNCT
ijtc-1597	537	7	180	180	NUM
ijtc-1597	537	8	.	.	PUNCT
ijtc-1597	538	1	https://doi.org/10.15826/jtr.2024.10.1.163	https://doi.org/10.15826/jtr.2024.10.1.163	PROPN
ijtc-1597	538	2	.	.	PUNCT
ijtc-1597	539	1	satyadini	satyadini	PROPN
ijtc-1597	539	2	a	a	PRON
ijtc-1597	539	3	,	,	PUNCT
ijtc-1597	539	4	rosid	rosid	ADJ
ijtc-1597	539	5	a.	a.	NOUN
ijtc-1597	539	6	does	do	AUX
ijtc-1597	539	7	tax	tax	NOUN
ijtc-1597	539	8	simplification	simplification	NOUN
ijtc-1597	539	9	motivate	motivate	VERB
ijtc-1597	539	10	small	small	ADJ
ijtc-1597	539	11	businesses	business	NOUN
ijtc-1597	539	12	to	to	PART
ijtc-1597	539	13	be	be	AUX
ijtc-1597	539	14	more	more	ADV
ijtc-1597	539	15	compliant	compliant	ADJ
ijtc-1597	539	16	?	?	PUNCT
ijtc-1597	540	1	evidence	evidence	NOUN
ijtc-1597	540	2	from	from	ADP
ijtc-1597	540	3	a	a	DET
ijtc-1597	540	4	regression	regression	NOUN
ijtc-1597	540	5	discontinuity	discontinuity	NOUN
ijtc-1597	540	6	in	in	ADP
ijtc-1597	540	7	indonesia	indonesia	PROPN
ijtc-1597	540	8	.	.	PUNCT
ijtc-1597	541	1	bull	bull	PROPN
ijtc-1597	541	2	indones	indone	NOUN
ijtc-1597	541	3	econ	econ	PROPN
ijtc-1597	541	4	stud	stud	NOUN
ijtc-1597	541	5	2024;60:217	2024;60:217	NUM
ijtc-1597	541	6	–	–	PUNCT
ijtc-1597	541	7	238	238	NUM
ijtc-1597	541	8	.	.	PUNCT
ijtc-1597	542	1	https://doi.org/10.1080/00074918.2023.2252746	https://doi.org/10.1080/00074918.2023.2252746	PROPN
ijtc-1597	542	2	.	.	PUNCT
ijtc-1597	543	1	silalahi	silalahi	PROPN
ijtc-1597	543	2	h.	h.	PROPN
ijtc-1597	543	3	juridical	juridical	ADJ
ijtc-1597	543	4	analysis	analysis	NOUN
ijtc-1597	543	5	of	of	ADP
ijtc-1597	543	6	tax	tax	NOUN
ijtc-1597	543	7	criminal	criminal	ADJ
ijtc-1597	543	8	law	law	NOUN
ijtc-1597	543	9	enforcement	enforcement	NOUN
ijtc-1597	543	10	:	:	PUNCT
ijtc-1597	543	11	an	an	DET
ijtc-1597	543	12	overview	overview	NOUN
ijtc-1597	543	13	of	of	ADP
ijtc-1597	543	14	legal	legal	ADJ
ijtc-1597	543	15	regulations	regulation	NOUN
ijtc-1597	543	16	and	and	CCONJ
ijtc-1597	543	17	its	its	PRON
ijtc-1597	543	18	implementation	implementation	NOUN
ijtc-1597	543	19	in	in	ADP
ijtc-1597	543	20	indonesia	indonesia	PROPN
ijtc-1597	543	21	.	.	PUNCT
ijtc-1597	544	1	ilomata	ilomata	PROPN
ijtc-1597	544	2	international	international	ADJ
ijtc-1597	544	3	journal	journal	NOUN
ijtc-1597	544	4	of	of	ADP
ijtc-1597	544	5	tax	tax	NOUN
ijtc-1597	544	6	and	and	CCONJ
ijtc-1597	544	7	accounting	account	VERB
ijtc-1597	544	8	2023;4:561–83	2023;4:561–83	PROPN
ijtc-1597	544	9	.	.	PUNCT
ijtc-1597	544	10	https://doi.org/10.52728/ijtc.v4i3.778	https://doi.org/10.52728/ijtc.v4i3.778	PROPN
ijtc-1597	544	11	.	.	PUNCT
ijtc-1597	545	1	chen	chen	PROPN
ijtc-1597	545	2	h	h	PROPN
ijtc-1597	545	3	,	,	PUNCT
ijtc-1597	545	4	&	&	CCONJ
ijtc-1597	545	5	dp	dp	PROPN
ijtc-1597	545	6	.	.	PUNCT
ijtc-1597	546	1	tax	tax	NOUN
ijtc-1597	546	2	enforcement	enforcement	NOUN
ijtc-1597	546	3	and	and	CCONJ
ijtc-1597	546	4	taxpayer	taxpayer	NOUN
ijtc-1597	546	5	reporting	reporting	NOUN
ijtc-1597	546	6	behavior	behavior	NOUN
ijtc-1597	546	7	:	:	PUNCT
ijtc-1597	546	8	evidence	evidence	NOUN
ijtc-1597	546	9	from	from	ADP
ijtc-1597	546	10	a	a	DET
ijtc-1597	546	11	field	field	NOUN
ijtc-1597	546	12	experiment	experiment	NOUN
ijtc-1597	546	13	.	.	PUNCT
ijtc-1597	547	1	journal	journal	NOUN
ijtc-1597	547	2	of	of	ADP
ijtc-1597	547	3	accounting	accounting	PROPN
ijtc-1597	547	4	research	research	PROPN
ijtc-1597	547	5	2021;53:467–506	2021;53:467–506	NOUN
ijtc-1597	547	6	.	.	PUNCT
ijtc-1597	548	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ