id	sid	tid	token	lemma	pos
ijtc-182	1	1	ijtc	ijtc	PROPN
ijtc-182	1	2	ilomata	ilomata	PROPN
ijtc-182	1	3	international	international	PROPN
ijtc-182	1	4	journal	journal	NOUN
ijtc-182	1	5	of	of	ADP
ijtc-182	1	6	tax	tax	PROPN
ijtc-182	1	7	&	&	CCONJ
ijtc-182	1	8	accounting	account	VERB
ijtc-182	1	9	p	p	PROPN
ijtc-182	1	10	-	-	PUNCT
ijtc-182	1	11	issn	issn	NOUN
ijtc-182	1	12	:	:	PUNCT
ijtc-182	1	13	2714	2714	NUM
ijtc-182	1	14	-	-	SYM
ijtc-182	1	15	9838	9838	NUM
ijtc-182	1	16	;	;	PUNCT
ijtc-182	1	17	e	e	X
ijtc-182	1	18	-	-	PUNCT
ijtc-182	1	19	issn	issn	NOUN
ijtc-182	1	20	:	:	PUNCT
ijtc-182	1	21	2714	2714	NUM
ijtc-182	1	22	-	-	SYM
ijtc-182	1	23	9846	9846	NUM
ijtc-182	1	24	vol	vol	NOUN
ijtc-182	1	25	.	.	PROPN
ijtc-182	1	26	1	1	NUM
ijtc-182	1	27	no	no	NOUN
ijtc-182	1	28	.	.	NOUN
ijtc-182	1	29	4	4	NUM
ijtc-182	1	30	october	october	PROPN
ijtc-182	1	31	2020	2020	NUM
ijtc-182	1	32	pp.243	pp.243	ADV
ijtc-182	1	33	-	-	PUNCT
ijtc-182	1	34	255	255	NUM
ijtc-182	1	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-182	1	36	243	243	NUM
ijtc-182	1	37	|	|	ADV
ijtc-182	1	38	ilomata	ilomata	NOUN
ijtc-182	1	39	international	international	ADJ
ijtc-182	1	40	journal	journal	NOUN
ijtc-182	1	41	of	of	ADP
ijtc-182	1	42	tax	tax	PROPN
ijtc-182	1	43	&	&	CCONJ
ijtc-182	1	44	accounting	accounting	PROPN
ijtc-182	1	45	vol	vol	NOUN
ijtc-182	1	46	.	.	PROPN
ijtc-182	1	47	1	1	NUM
ijtc-182	1	48	no	no	NOUN
ijtc-182	1	49	.	.	NOUN
ijtc-182	1	50	4	4	NUM
ijtc-182	1	51	october	october	PROPN
ijtc-182	1	52	2020	2020	NUM
ijtc-182	1	53	policy	policy	NOUN
ijtc-182	1	54	analysis	analysis	NOUN
ijtc-182	1	55	of	of	ADP
ijtc-182	1	56	the	the	DET
ijtc-182	1	57	regional	regional	ADJ
ijtc-182	1	58	government	government	NOUN
ijtc-182	1	59	of	of	ADP
ijtc-182	1	60	bengkulu	bengkulu	VERB
ijtc-182	1	61	province	province	NOUN
ijtc-182	1	62	in	in	ADP
ijtc-182	1	63	supporting	support	VERB
ijtc-182	1	64	fiscal	fiscal	ADJ
ijtc-182	1	65	independence	independence	NOUN
ijtc-182	1	66	in	in	ADP
ijtc-182	1	67	the	the	DET
ijtc-182	1	68	autonomy	autonomy	NOUN
ijtc-182	1	69	era	era	NOUN
ijtc-182	1	70	(	(	PUNCT
ijtc-182	1	71	case	case	NOUN
ijtc-182	1	72	study	study	NOUN
ijtc-182	1	73	on	on	ADP
ijtc-182	1	74	revenue	revenue	NOUN
ijtc-182	1	75	department	department	PROPN
ijtc-182	1	76	of	of	ADP
ijtc-182	1	77	bengkulu	bengkulu	VERB
ijtc-182	1	78	province	province	NOUN
ijtc-182	1	79	)	)	PUNCT
ijtc-182	1	80	yohanes	yohane	NOUN
ijtc-182	1	81	susanto1	susanto1	PROPN
ijtc-182	1	82	,	,	PUNCT
ijtc-182	1	83	panji	panji	PROPN
ijtc-182	1	84	suminar2	suminar2	PROPN
ijtc-182	1	85	,	,	PUNCT
ijtc-182	1	86	sugeng	sugeng	PROPN
ijtc-182	1	87	suharto3	suharto3	PROPN
ijtc-182	2	1	1bengkulu	1bengkulu	NUM
ijtc-182	2	2	college	college	NOUN
ijtc-182	2	3	of	of	ADP
ijtc-182	2	4	administrative	administrative	PROPN
ijtc-182	2	5	sciences	sciences	PROPN
ijtc-182	2	6	23bengkulu	23bengkulu	PROPN
ijtc-182	2	7	university	university	NOUN
ijtc-182	2	8	correspondent	correspondent	NOUN
ijtc-182	2	9	:	:	PUNCT
ijtc-182	2	10	yohanessusanto31@gmail.com	yohanessusanto31@gmail.com	PROPN
ijtc-182	2	11	submitted	submit	VERB
ijtc-182	2	12	:	:	PUNCT
ijtc-182	2	13	september	september	PROPN
ijtc-182	2	14	25	25	NUM
ijtc-182	2	15	,	,	PUNCT
ijtc-182	2	16	2020	2020	NUM
ijtc-182	2	17	revised	revise	VERB
ijtc-182	2	18	:	:	PUNCT
ijtc-182	2	19	october	october	PROPN
ijtc-182	2	20	10	10	NUM
ijtc-182	2	21	,	,	PUNCT
ijtc-182	2	22	2020	2020	NUM
ijtc-182	2	23	published	publish	VERB
ijtc-182	2	24	:	:	PUNCT
ijtc-182	2	25	october	october	PROPN
ijtc-182	2	26	31	31	NUM
ijtc-182	2	27	,	,	PUNCT
ijtc-182	2	28	2020	2020	NUM
ijtc-182	2	29	abstract	abstract	ADV
ijtc-182	2	30	this	this	DET
ijtc-182	2	31	study	study	NOUN
ijtc-182	2	32	aims	aim	VERB
ijtc-182	2	33	to	to	PART
ijtc-182	2	34	measure	measure	VERB
ijtc-182	2	35	how	how	SCONJ
ijtc-182	2	36	the	the	DET
ijtc-182	2	37	degree	degree	NOUN
ijtc-182	2	38	of	of	ADP
ijtc-182	2	39	fiscal	fiscal	ADJ
ijtc-182	2	40	independence	independence	NOUN
ijtc-182	2	41	of	of	ADP
ijtc-182	2	42	bengkulu	bengkulu	VERB
ijtc-182	2	43	province	province	NOUN
ijtc-182	2	44	in	in	ADP
ijtc-182	2	45	the	the	DET
ijtc-182	2	46	era	era	NOUN
ijtc-182	2	47	of	of	ADP
ijtc-182	2	48	autonomy	autonomy	NOUN
ijtc-182	2	49	and	and	CCONJ
ijtc-182	2	50	to	to	PART
ijtc-182	2	51	find	find	VERB
ijtc-182	2	52	out	out	ADP
ijtc-182	2	53	how	how	SCONJ
ijtc-182	2	54	the	the	DET
ijtc-182	2	55	policies	policy	NOUN
ijtc-182	2	56	of	of	ADP
ijtc-182	2	57	the	the	DET
ijtc-182	2	58	bengkulu	bengkulu	VERB
ijtc-182	2	59	province	province	NOUN
ijtc-182	2	60	local	local	ADJ
ijtc-182	2	61	government	government	NOUN
ijtc-182	2	62	in	in	ADP
ijtc-182	2	63	supporting	support	VERB
ijtc-182	2	64	fiscal	fiscal	ADJ
ijtc-182	2	65	independence	independence	NOUN
ijtc-182	2	66	in	in	ADP
ijtc-182	2	67	the	the	DET
ijtc-182	2	68	era	era	NOUN
ijtc-182	2	69	of	of	ADP
ijtc-182	2	70	autonomy	autonomy	NOUN
ijtc-182	2	71	.	.	PUNCT
ijtc-182	3	1	this	this	DET
ijtc-182	3	2	research	research	NOUN
ijtc-182	3	3	uses	use	VERB
ijtc-182	3	4	descriptive	descriptive	ADJ
ijtc-182	3	5	quantitative	quantitative	ADJ
ijtc-182	3	6	method	method	NOUN
ijtc-182	3	7	using	use	VERB
ijtc-182	3	8	secondary	secondary	ADJ
ijtc-182	3	9	data	datum	NOUN
ijtc-182	3	10	.	.	PUNCT
ijtc-182	4	1	data	datum	NOUN
ijtc-182	4	2	analysis	analysis	NOUN
ijtc-182	4	3	was	be	AUX
ijtc-182	4	4	performed	perform	VERB
ijtc-182	4	5	using	use	VERB
ijtc-182	4	6	multiple	multiple	ADJ
ijtc-182	4	7	linear	linear	ADJ
ijtc-182	4	8	regression	regression	NOUN
ijtc-182	4	9	model	model	NOUN
ijtc-182	4	10	data	datum	NOUN
ijtc-182	4	11	analysis	analysis	NOUN
ijtc-182	4	12	techniques	technique	NOUN
ijtc-182	4	13	.	.	PUNCT
ijtc-182	5	1	based	base	VERB
ijtc-182	5	2	on	on	ADP
ijtc-182	5	3	the	the	DET
ijtc-182	5	4	results	result	NOUN
ijtc-182	5	5	of	of	ADP
ijtc-182	5	6	the	the	DET
ijtc-182	5	7	study	study	NOUN
ijtc-182	5	8	,	,	PUNCT
ijtc-182	5	9	it	it	PRON
ijtc-182	5	10	is	be	AUX
ijtc-182	5	11	known	know	VERB
ijtc-182	5	12	that	that	SCONJ
ijtc-182	5	13	the	the	DET
ijtc-182	5	14	degree	degree	NOUN
ijtc-182	5	15	of	of	ADP
ijtc-182	5	16	fiscal	fiscal	ADJ
ijtc-182	5	17	independence	independence	NOUN
ijtc-182	5	18	of	of	ADP
ijtc-182	5	19	bengkulu	bengkulu	VERB
ijtc-182	5	20	province	province	NOUN
ijtc-182	5	21	in	in	ADP
ijtc-182	5	22	the	the	DET
ijtc-182	5	23	period	period	NOUN
ijtc-182	5	24	2013	2013	NUM
ijtc-182	5	25	-	-	SYM
ijtc-182	5	26	2017	2017	NUM
ijtc-182	5	27	is	be	AUX
ijtc-182	5	28	for	for	SCONJ
ijtc-182	5	29	the	the	DET
ijtc-182	5	30	proportion	proportion	NOUN
ijtc-182	5	31	of	of	ADP
ijtc-182	5	32	pad	pad	NOUN
ijtc-182	5	33	to	to	ADP
ijtc-182	5	34	tpd	tpd	PROPN
ijtc-182	5	35	obtained	obtain	VERB
ijtc-182	5	36	an	an	DET
ijtc-182	5	37	average	average	NOUN
ijtc-182	5	38	of	of	ADP
ijtc-182	5	39	31.79	31.79	NUM
ijtc-182	5	40	%	%	NOUN
ijtc-182	5	41	based	base	VERB
ijtc-182	5	42	on	on	ADP
ijtc-182	5	43	the	the	DET
ijtc-182	5	44	interval	interval	NOUN
ijtc-182	5	45	scale	scale	NOUN
ijtc-182	5	46	is	be	AUX
ijtc-182	5	47	stated	state	VERB
ijtc-182	5	48	to	to	PART
ijtc-182	5	49	be	be	AUX
ijtc-182	5	50	sufficient	sufficient	ADJ
ijtc-182	5	51	,	,	PUNCT
ijtc-182	5	52	bhpbp	bhpbp	NOUN
ijtc-182	5	53	against	against	ADP
ijtc-182	5	54	tpd	tpd	PROPN
ijtc-182	5	55	obtained	obtain	VERB
ijtc-182	5	56	an	an	DET
ijtc-182	5	57	average	average	ADJ
ijtc-182	5	58	result	result	NOUN
ijtc-182	5	59	of	of	ADP
ijtc-182	5	60	4	4	NUM
ijtc-182	5	61	,	,	PUNCT
ijtc-182	5	62	37	37	NUM
ijtc-182	5	63	%	%	NOUN
ijtc-182	5	64	based	base	VERB
ijtc-182	5	65	on	on	ADP
ijtc-182	5	66	the	the	DET
ijtc-182	5	67	interval	interval	NOUN
ijtc-182	5	68	scale	scale	NOUN
ijtc-182	5	69	was	be	AUX
ijtc-182	5	70	stated	state	VERB
ijtc-182	5	71	to	to	PART
ijtc-182	5	72	be	be	AUX
ijtc-182	5	73	very	very	ADV
ijtc-182	5	74	poor	poor	ADJ
ijtc-182	5	75	,	,	PUNCT
ijtc-182	5	76	while	while	SCONJ
ijtc-182	5	77	the	the	DET
ijtc-182	5	78	dau	dau	NOUN
ijtc-182	5	79	and	and	CCONJ
ijtc-182	5	80	dak	dak	PROPN
ijtc-182	5	81	against	against	ADP
ijtc-182	5	82	the	the	DET
ijtc-182	5	83	tpd	tpd	NOUN
ijtc-182	5	84	obtained	obtain	VERB
ijtc-182	5	85	an	an	DET
ijtc-182	5	86	average	average	ADJ
ijtc-182	5	87	result	result	NOUN
ijtc-182	5	88	of	of	ADP
ijtc-182	5	89	54.30	54.30	NUM
ijtc-182	5	90	%	%	NOUN
ijtc-182	5	91	with	with	ADP
ijtc-182	5	92	the	the	DET
ijtc-182	5	93	interval	interval	NOUN
ijtc-182	5	94	scale	scale	NOUN
ijtc-182	5	95	declared	declare	VERB
ijtc-182	5	96	very	very	ADV
ijtc-182	5	97	good	good	ADJ
ijtc-182	5	98	.	.	PUNCT
ijtc-182	6	1	the	the	DET
ijtc-182	6	2	policy	policy	NOUN
ijtc-182	6	3	of	of	ADP
ijtc-182	6	4	the	the	DET
ijtc-182	6	5	bengkulu	bengkulu	VERB
ijtc-182	6	6	province	province	NOUN
ijtc-182	6	7	local	local	ADJ
ijtc-182	6	8	government	government	NOUN
ijtc-182	6	9	in	in	ADP
ijtc-182	6	10	supporting	support	VERB
ijtc-182	6	11	fiscal	fiscal	ADJ
ijtc-182	6	12	independence	independence	NOUN
ijtc-182	6	13	has	have	AUX
ijtc-182	6	14	made	make	VERB
ijtc-182	6	15	policies	policy	NOUN
ijtc-182	6	16	to	to	PART
ijtc-182	6	17	create	create	VERB
ijtc-182	6	18	a	a	DET
ijtc-182	6	19	conducive	conducive	ADJ
ijtc-182	6	20	climate	climate	NOUN
ijtc-182	6	21	for	for	ADP
ijtc-182	6	22	investors	investor	NOUN
ijtc-182	6	23	,	,	PUNCT
ijtc-182	6	24	policies	policy	NOUN
ijtc-182	6	25	to	to	PART
ijtc-182	6	26	encourage	encourage	VERB
ijtc-182	6	27	regional	regional	ADJ
ijtc-182	6	28	economic	economic	ADJ
ijtc-182	6	29	growth	growth	NOUN
ijtc-182	6	30	and	and	CCONJ
ijtc-182	6	31	regional	regional	ADJ
ijtc-182	6	32	spending	spending	NOUN
ijtc-182	6	33	are	be	AUX
ijtc-182	6	34	strived	strive	VERB
ijtc-182	6	35	to	to	PART
ijtc-182	6	36	support	support	VERB
ijtc-182	6	37	the	the	DET
ijtc-182	6	38	achievement	achievement	NOUN
ijtc-182	6	39	of	of	ADP
ijtc-182	6	40	development	development	NOUN
ijtc-182	6	41	goals	goal	NOUN
ijtc-182	6	42	effectively	effectively	ADV
ijtc-182	6	43	and	and	CCONJ
ijtc-182	6	44	efficiently	efficiently	ADV
ijtc-182	6	45	.	.	PUNCT
ijtc-182	7	1	keywords	keyword	NOUN
ijtc-182	7	2	:	:	PUNCT
ijtc-182	7	3	government	government	NOUN
ijtc-182	7	4	policy	policy	NOUN
ijtc-182	7	5	,	,	PUNCT
ijtc-182	7	6	fiscal	fiscal	ADJ
ijtc-182	7	7	independence	independence	NOUN
ijtc-182	7	8	,	,	PUNCT
ijtc-182	7	9	income	income	NOUN
ijtc-182	7	10	per	per	ADP
ijtc-182	7	11	capita	capita	NOUN
ijtc-182	7	12	,	,	PUNCT
ijtc-182	7	13	investment	investment	NOUN
ijtc-182	7	14	,	,	PUNCT
ijtc-182	7	15	government	government	NOUN
ijtc-182	7	16	expenditure	expenditure	NOUN
ijtc-182	7	17	,	,	PUNCT
ijtc-182	7	18	pad	pad	NOUN
ijtc-182	7	19	introduction	introduction	NOUN
ijtc-182	7	20	one	one	NUM
ijtc-182	7	21	form	form	NOUN
ijtc-182	7	22	of	of	ADP
ijtc-182	7	23	the	the	DET
ijtc-182	7	24	implementation	implementation	NOUN
ijtc-182	7	25	of	of	ADP
ijtc-182	7	26	regional	regional	ADJ
ijtc-182	7	27	autonomy	autonomy	NOUN
ijtc-182	7	28	is	be	AUX
ijtc-182	7	29	autonomy	autonomy	NOUN
ijtc-182	7	30	in	in	ADP
ijtc-182	7	31	the	the	DET
ijtc-182	7	32	aspect	aspect	NOUN
ijtc-182	7	33	of	of	ADP
ijtc-182	7	34	regional	regional	ADJ
ijtc-182	7	35	financial	financial	ADJ
ijtc-182	7	36	management	management	NOUN
ijtc-182	7	37	called	call	VERB
ijtc-182	7	38	fiscal	fiscal	ADJ
ijtc-182	7	39	autonomy	autonomy	NOUN
ijtc-182	7	40	or	or	CCONJ
ijtc-182	7	41	fiscal	fiscal	ADJ
ijtc-182	7	42	decentralization	decentralization	NOUN
ijtc-182	7	43	.	.	PUNCT
ijtc-182	8	1	local	local	ADJ
ijtc-182	8	2	governments	government	NOUN
ijtc-182	8	3	are	be	AUX
ijtc-182	8	4	given	give	VERB
ijtc-182	8	5	financial	financial	ADJ
ijtc-182	8	6	resources	resource	NOUN
ijtc-182	8	7	to	to	PART
ijtc-182	8	8	carry	carry	VERB
ijtc-182	8	9	out	out	ADP
ijtc-182	8	10	government	government	NOUN
ijtc-182	8	11	affairs	affair	NOUN
ijtc-182	8	12	which	which	PRON
ijtc-182	8	13	fall	fall	VERB
ijtc-182	8	14	under	under	ADP
ijtc-182	8	15	the	the	DET
ijtc-182	8	16	authority	authority	NOUN
ijtc-182	8	17	of	of	ADP
ijtc-182	8	18	the	the	DET
ijtc-182	8	19	regional	regional	ADJ
ijtc-182	8	20	government	government	NOUN
ijtc-182	8	21	.	.	PUNCT
ijtc-182	9	1	fiscal	fiscal	ADJ
ijtc-182	9	2	decentralization	decentralization	NOUN
ijtc-182	9	3	gives	give	VERB
ijtc-182	9	4	authority	authority	NOUN
ijtc-182	9	5	to	to	ADP
ijtc-182	9	6	regions	region	NOUN
ijtc-182	9	7	to	to	PART
ijtc-182	9	8	manage	manage	VERB
ijtc-182	9	9	their	their	PRON
ijtc-182	9	10	regional	regional	ADJ
ijtc-182	9	11	finances	finance	NOUN
ijtc-182	9	12	.	.	PUNCT
ijtc-182	10	1	regions	region	NOUN
ijtc-182	10	2	are	be	AUX
ijtc-182	10	3	given	give	VERB
ijtc-182	10	4	the	the	DET
ijtc-182	10	5	authority	authority	NOUN
ijtc-182	10	6	to	to	PART
ijtc-182	10	7	explore	explore	VERB
ijtc-182	10	8	revenue	revenue	NOUN
ijtc-182	10	9	sources	source	NOUN
ijtc-182	10	10	according	accord	VERB
ijtc-182	10	11	to	to	ADP
ijtc-182	10	12	their	their	PRON
ijtc-182	10	13	potential	potential	NOUN
ijtc-182	10	14	.	.	PUNCT
ijtc-182	11	1	law	law	NOUN
ijtc-182	11	2	number	number	NOUN
ijtc-182	11	3	25	25	NUM
ijtc-182	11	4	of	of	ADP
ijtc-182	11	5	1999	1999	NUM
ijtc-182	11	6	concerning	concern	VERB
ijtc-182	11	7	financial	financial	ADJ
ijtc-182	11	8	balance	balance	NOUN
ijtc-182	11	9	between	between	ADP
ijtc-182	11	10	the	the	DET
ijtc-182	11	11	central	central	ADJ
ijtc-182	11	12	and	and	CCONJ
ijtc-182	11	13	regional	regional	ADJ
ijtc-182	11	14	governments	government	NOUN
ijtc-182	11	15	which	which	PRON
ijtc-182	11	16	was	be	AUX
ijtc-182	11	17	later	later	ADV
ijtc-182	11	18	replaced	replace	VERB
ijtc-182	11	19	by	by	ADP
ijtc-182	11	20	law	law	PROPN
ijtc-182	11	21	no	no	NOUN
ijtc-182	11	22	.	.	PROPN
ijtc-182	11	23	33	33	NUM
ijtc-182	11	24	of	of	ADP
ijtc-182	11	25	2004	2004	NUM
ijtc-182	11	26	concerning	concern	VERB
ijtc-182	11	27	central	central	ADJ
ijtc-182	11	28	and	and	CCONJ
ijtc-182	11	29	regional	regional	ADJ
ijtc-182	11	30	financial	financial	ADJ
ijtc-182	11	31	balance	balance	NOUN
ijtc-182	11	32	regulates	regulate	VERB
ijtc-182	11	33	the	the	DET
ijtc-182	11	34	financial	financial	ADJ
ijtc-182	11	35	relationship	relationship	NOUN
ijtc-182	11	36	between	between	ADP
ijtc-182	11	37	the	the	DET
ijtc-182	11	38	central	central	ADJ
ijtc-182	11	39	government	government	NOUN
ijtc-182	11	40	and	and	CCONJ
ijtc-182	11	41	regional	regional	ADJ
ijtc-182	11	42	governments	government	NOUN
ijtc-182	11	43	.	.	PUNCT
ijtc-182	12	1	this	this	DET
ijtc-182	12	2	policy	policy	NOUN
ijtc-182	12	3	regulates	regulate	VERB
ijtc-182	12	4	regional	regional	ADJ
ijtc-182	12	5	authority	authority	NOUN
ijtc-182	12	6	in	in	ADP
ijtc-182	12	7	extracting	extract	VERB
ijtc-182	12	8	local	local	ADJ
ijtc-182	12	9	revenue	revenue	NOUN
ijtc-182	12	10	and	and	CCONJ
ijtc-182	12	11	transfer	transfer	NOUN
ijtc-182	12	12	funds	fund	NOUN
ijtc-182	12	13	from	from	ADP
ijtc-182	12	14	the	the	DET
ijtc-182	12	15	central	central	ADJ
ijtc-182	12	16	government	government	NOUN
ijtc-182	12	17	.	.	PUNCT
ijtc-182	13	1	the	the	DET
ijtc-182	13	2	principle	principle	NOUN
ijtc-182	13	3	of	of	ADP
ijtc-182	13	4	fiscal	fiscal	ADJ
ijtc-182	13	5	decentralization	decentralization	NOUN
ijtc-182	13	6	is	be	AUX
ijtc-182	13	7	money	money	NOUN
ijtc-182	13	8	flow	flow	NOUN
ijtc-182	13	9	functions	function	NOUN
ijtc-182	13	10	,	,	PUNCT
ijtc-182	13	11	where	where	SCONJ
ijtc-182	13	12	regional	regional	ADJ
ijtc-182	13	13	governments	government	NOUN
ijtc-182	13	14	have	have	VERB
ijtc-182	13	15	the	the	DET
ijtc-182	13	16	authority	authority	NOUN
ijtc-182	13	17	to	to	PART
ijtc-182	13	18	carry	carry	VERB
ijtc-182	13	19	out	out	ADP
ijtc-182	13	20	service	service	NOUN
ijtc-182	13	21	and	and	CCONJ
ijtc-182	13	22	development	development	NOUN
ijtc-182	13	23	functions	function	NOUN
ijtc-182	13	24	in	in	ADP
ijtc-182	13	25	their	their	PRON
ijtc-182	13	26	regions	region	NOUN
ijtc-182	13	27	.	.	PUNCT
ijtc-182	14	1	the	the	DET
ijtc-182	14	2	central	central	ADJ
ijtc-182	14	3	government	government	NOUN
ijtc-182	14	4	provides	provide	VERB
ijtc-182	14	5	support	support	NOUN
ijtc-182	14	6	by	by	ADP
ijtc-182	14	7	submitting	submit	VERB
ijtc-182	14	8	revenue	revenue	NOUN
ijtc-182	14	9	sources	source	NOUN
ijtc-182	14	10	to	to	ADP
ijtc-182	14	11	the	the	DET
ijtc-182	14	12	regions	region	NOUN
ijtc-182	14	13	to	to	PART
ijtc-182	14	14	be	be	AUX
ijtc-182	14	15	managed	manage	VERB
ijtc-182	14	16	optimally	optimally	ADV
ijtc-182	14	17	so	so	SCONJ
ijtc-182	14	18	that	that	SCONJ
ijtc-182	14	19	they	they	PRON
ijtc-182	14	20	are	be	AUX
ijtc-182	14	21	able	able	ADJ
ijtc-182	14	22	to	to	PART
ijtc-182	14	23	finance	finance	VERB
ijtc-182	14	24	their	their	PRON
ijtc-182	14	25	regions	region	NOUN
ijtc-182	14	26	in	in	ADP
ijtc-182	14	27	carrying	carry	VERB
ijtc-182	14	28	out	out	ADP
ijtc-182	14	29	their	their	PRON
ijtc-182	14	30	duties	duty	NOUN
ijtc-182	14	31	and	and	CCONJ
ijtc-182	14	32	functions	function	NOUN
ijtc-182	14	33	.	.	PUNCT
ijtc-182	15	1	in	in	ADP
ijtc-182	15	2	addition	addition	NOUN
ijtc-182	15	3	,	,	PUNCT
ijtc-182	15	4	the	the	DET
ijtc-182	15	5	central	central	ADJ
ijtc-182	15	6	government	government	NOUN
ijtc-182	15	7	also	also	ADV
ijtc-182	15	8	provides	provide	VERB
ijtc-182	15	9	transfer	transfer	NOUN
ijtc-182	15	10	funds	fund	NOUN
ijtc-182	15	11	that	that	PRON
ijtc-182	15	12	can	can	AUX
ijtc-182	15	13	be	be	AUX
ijtc-182	15	14	managed	manage	VERB
ijtc-182	15	15	by	by	ADP
ijtc-182	15	16	regions	region	NOUN
ijtc-182	15	17	in	in	ADP
ijtc-182	15	18	financing	finance	VERB
ijtc-182	15	19	regional	regional	ADJ
ijtc-182	15	20	government	government	NOUN
ijtc-182	15	21	administration	administration	NOUN
ijtc-182	15	22	.	.	PUNCT
ijtc-182	16	1	the	the	DET
ijtc-182	16	2	aim	aim	NOUN
ijtc-182	16	3	is	be	AUX
ijtc-182	16	4	to	to	PART
ijtc-182	16	5	address	address	VERB
ijtc-182	16	6	fiscal	fiscal	ADJ
ijtc-182	16	7	imbalances	imbalance	NOUN
ijtc-182	16	8	with	with	ADP
ijtc-182	16	9	the	the	DET
ijtc-182	16	10	central	central	ADJ
ijtc-182	16	11	government	government	NOUN
ijtc-182	16	12	and	and	CCONJ
ijtc-182	16	13	among	among	ADP
ijtc-182	16	14	other	other	ADJ
ijtc-182	16	15	regional	regional	ADJ
ijtc-182	16	16	governments	government	NOUN
ijtc-182	16	17	.	.	PUNCT
ijtc-182	17	1	to	to	PART
ijtc-182	17	2	minimize	minimize	VERB
ijtc-182	17	3	the	the	DET
ijtc-182	17	4	dependence	dependence	NOUN
ijtc-182	17	5	of	of	ADP
ijtc-182	17	6	the	the	DET
ijtc-182	17	7	regional	regional	ADJ
ijtc-182	17	8	government	government	NOUN
ijtc-182	17	9	on	on	ADP
ijtc-182	17	10	the	the	DET
ijtc-182	17	11	central	central	ADJ
ijtc-182	17	12	government	government	NOUN
ijtc-182	17	13	through	through	ADP
ijtc-182	17	14	the	the	DET
ijtc-182	17	15	transfer	transfer	NOUN
ijtc-182	17	16	fund	fund	NOUN
ijtc-182	17	17	,	,	PUNCT
ijtc-182	17	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-182	17	19	mailto:yohanessusanto31@gmail.com	mailto:yohanessusanto31@gmail.com	NOUN
ijtc-182	17	20	policy	policy	NOUN
ijtc-182	17	21	analysis	analysis	NOUN
ijtc-182	17	22	of	of	ADP
ijtc-182	17	23	the	the	DET
ijtc-182	17	24	regional	regional	ADJ
ijtc-182	17	25	government	government	NOUN
ijtc-182	17	26	of	of	ADP
ijtc-182	17	27	bengkulu	bengkulu	VERB
ijtc-182	17	28	province	province	NOUN
ijtc-182	17	29	in	in	ADP
ijtc-182	17	30	supporting	support	VERB
ijtc-182	17	31	fiscal	fiscal	ADJ
ijtc-182	17	32	independence	independence	NOUN
ijtc-182	17	33	in	in	ADP
ijtc-182	17	34	the	the	DET
ijtc-182	17	35	autonomy	autonomy	NOUN
ijtc-182	17	36	era	era	NOUN
ijtc-182	17	37	(	(	PUNCT
ijtc-182	17	38	case	case	NOUN
ijtc-182	17	39	study	study	NOUN
ijtc-182	17	40	on	on	ADP
ijtc-182	17	41	revenue	revenue	NOUN
ijtc-182	17	42	department	department	PROPN
ijtc-182	17	43	of	of	ADP
ijtc-182	17	44	bengkulu	bengkulu	VERB
ijtc-182	17	45	province	province	NOUN
ijtc-182	17	46	)	)	PUNCT
ijtc-182	17	47	susanto	susanto	NOUN
ijtc-182	17	48	,	,	PUNCT
ijtc-182	17	49	suminar	suminar	NOUN
ijtc-182	17	50	,	,	PUNCT
ijtc-182	17	51	&	&	CCONJ
ijtc-182	17	52	suharto	suharto	PROPN
ijtc-182	17	53	244	244	NUM
ijtc-182	18	1	|	|	CCONJ
ijtc-182	18	2	ilomata	ilomata	PROPN
ijtc-182	18	3	international	international	ADJ
ijtc-182	18	4	journal	journal	NOUN
ijtc-182	18	5	of	of	ADP
ijtc-182	18	6	tax	tax	PROPN
ijtc-182	18	7	&	&	CCONJ
ijtc-182	18	8	accounting	accounting	PROPN
ijtc-182	18	9	vol	vol	NOUN
ijtc-182	18	10	.	.	PROPN
ijtc-182	19	1	1	1	NUM
ijtc-182	19	2	no	no	NOUN
ijtc-182	19	3	.	.	NOUN
ijtc-182	19	4	4	4	NUM
ijtc-182	19	5	october	october	NOUN
ijtc-182	19	6	2020	2020	NUM
ijtc-182	19	7	regions	region	NOUN
ijtc-182	19	8	are	be	AUX
ijtc-182	19	9	required	require	VERB
ijtc-182	19	10	to	to	PART
ijtc-182	19	11	optimize	optimize	VERB
ijtc-182	19	12	their	their	PRON
ijtc-182	19	13	ability	ability	NOUN
ijtc-182	19	14	to	to	PART
ijtc-182	19	15	explore	explore	VERB
ijtc-182	19	16	potential	potential	ADJ
ijtc-182	19	17	revenue	revenue	NOUN
ijtc-182	19	18	.	.	PUNCT
ijtc-182	20	1	the	the	DET
ijtc-182	20	2	sources	source	NOUN
ijtc-182	20	3	of	of	ADP
ijtc-182	20	4	local	local	ADJ
ijtc-182	20	5	revenue	revenue	NOUN
ijtc-182	20	6	are	be	AUX
ijtc-182	20	7	in	in	ADP
ijtc-182	20	8	the	the	DET
ijtc-182	20	9	form	form	NOUN
ijtc-182	20	10	of	of	ADP
ijtc-182	20	11	:	:	PUNCT
ijtc-182	20	12	local	local	ADJ
ijtc-182	20	13	taxes	taxis	NOUN
ijtc-182	20	14	,	,	PUNCT
ijtc-182	20	15	local	local	ADJ
ijtc-182	20	16	levies	levy	NOUN
ijtc-182	20	17	,	,	PUNCT
ijtc-182	20	18	regional	regional	ADJ
ijtc-182	20	19	business	business	NOUN
ijtc-182	20	20	profits	profit	NOUN
ijtc-182	20	21	and	and	CCONJ
ijtc-182	20	22	other	other	ADJ
ijtc-182	20	23	legal	legal	ADJ
ijtc-182	20	24	income	income	NOUN
ijtc-182	20	25	.	.	PUNCT
ijtc-182	21	1	regions	region	NOUN
ijtc-182	21	2	are	be	AUX
ijtc-182	21	3	also	also	ADV
ijtc-182	21	4	required	require	VERB
ijtc-182	21	5	to	to	PART
ijtc-182	21	6	be	be	AUX
ijtc-182	21	7	able	able	ADJ
ijtc-182	21	8	to	to	PART
ijtc-182	21	9	increase	increase	VERB
ijtc-182	21	10	the	the	DET
ijtc-182	21	11	per	per	ADP
ijtc-182	21	12	capita	capita	X
ijtc-182	21	13	income	income	NOUN
ijtc-182	21	14	of	of	ADP
ijtc-182	21	15	their	their	PRON
ijtc-182	21	16	people	people	NOUN
ijtc-182	21	17	so	so	SCONJ
ijtc-182	21	18	that	that	SCONJ
ijtc-182	21	19	people	people	NOUN
ijtc-182	21	20	have	have	VERB
ijtc-182	21	21	the	the	DET
ijtc-182	21	22	ability	ability	NOUN
ijtc-182	21	23	to	to	PART
ijtc-182	21	24	pay	pay	VERB
ijtc-182	21	25	taxes	taxis	NOUN
ijtc-182	21	26	to	to	ADP
ijtc-182	21	27	the	the	DET
ijtc-182	21	28	regions	region	NOUN
ijtc-182	21	29	,	,	PUNCT
ijtc-182	21	30	besides	besides	SCONJ
ijtc-182	21	31	that	that	PRON
ijtc-182	21	32	,	,	PUNCT
ijtc-182	21	33	the	the	DET
ijtc-182	21	34	creation	creation	NOUN
ijtc-182	21	35	of	of	ADP
ijtc-182	21	36	a	a	DET
ijtc-182	21	37	good	good	ADJ
ijtc-182	21	38	investment	investment	NOUN
ijtc-182	21	39	climate	climate	NOUN
ijtc-182	21	40	is	be	AUX
ijtc-182	21	41	also	also	ADV
ijtc-182	21	42	needed	need	VERB
ijtc-182	21	43	so	so	SCONJ
ijtc-182	21	44	that	that	SCONJ
ijtc-182	21	45	more	more	ADJ
ijtc-182	21	46	investors	investor	NOUN
ijtc-182	21	47	invest	invest	VERB
ijtc-182	21	48	their	their	PRON
ijtc-182	21	49	capital	capital	NOUN
ijtc-182	21	50	in	in	ADP
ijtc-182	21	51	an	an	DET
ijtc-182	21	52	area	area	NOUN
ijtc-182	21	53	so	so	SCONJ
ijtc-182	21	54	that	that	SCONJ
ijtc-182	21	55	the	the	DET
ijtc-182	21	56	economy	economy	NOUN
ijtc-182	21	57	in	in	ADP
ijtc-182	21	58	that	that	DET
ijtc-182	21	59	area	area	NOUN
ijtc-182	21	60	can	can	AUX
ijtc-182	21	61	rapidly	rapidly	ADV
ijtc-182	21	62	advance	advance	VERB
ijtc-182	21	63	and	and	CCONJ
ijtc-182	21	64	develop	develop	VERB
ijtc-182	21	65	,	,	PUNCT
ijtc-182	21	66	then	then	ADV
ijtc-182	21	67	regulation	regulation	NOUN
ijtc-182	21	68	of	of	ADP
ijtc-182	21	69	expenditure	expenditure	NOUN
ijtc-182	21	70	local	local	ADJ
ijtc-182	21	71	government	government	NOUN
ijtc-182	21	72	also	also	ADV
ijtc-182	21	73	really	really	ADV
ijtc-182	21	74	needs	need	VERB
ijtc-182	21	75	to	to	PART
ijtc-182	21	76	be	be	AUX
ijtc-182	21	77	considered	consider	VERB
ijtc-182	21	78	and	and	CCONJ
ijtc-182	21	79	considered	consider	VERB
ijtc-182	21	80	properly	properly	ADV
ijtc-182	21	81	so	so	SCONJ
ijtc-182	21	82	that	that	SCONJ
ijtc-182	21	83	there	there	PRON
ijtc-182	21	84	is	be	VERB
ijtc-182	21	85	no	no	DET
ijtc-182	21	86	waste	waste	NOUN
ijtc-182	21	87	of	of	ADP
ijtc-182	21	88	regional	regional	ADJ
ijtc-182	21	89	finances	finance	NOUN
ijtc-182	21	90	,	,	PUNCT
ijtc-182	21	91	making	make	VERB
ijtc-182	21	92	it	it	PRON
ijtc-182	21	93	more	more	ADV
ijtc-182	21	94	difficult	difficult	ADJ
ijtc-182	21	95	for	for	SCONJ
ijtc-182	21	96	the	the	DET
ijtc-182	21	97	region	region	NOUN
ijtc-182	21	98	to	to	PART
ijtc-182	21	99	be	be	AUX
ijtc-182	21	100	independent	independent	ADJ
ijtc-182	21	101	.	.	PUNCT
ijtc-182	22	1	law	law	NOUN
ijtc-182	22	2	no	no	INTJ
ijtc-182	22	3	.	.	PROPN
ijtc-182	23	1	33	33	NUM
ijtc-182	23	2	of	of	ADP
ijtc-182	23	3	2004	2004	NUM
ijtc-182	23	4	concerning	concern	VERB
ijtc-182	23	5	financial	financial	ADJ
ijtc-182	23	6	balance	balance	NOUN
ijtc-182	23	7	between	between	ADP
ijtc-182	23	8	the	the	DET
ijtc-182	23	9	central	central	ADJ
ijtc-182	23	10	government	government	NOUN
ijtc-182	23	11	and	and	CCONJ
ijtc-182	23	12	the	the	DET
ijtc-182	23	13	regions	region	NOUN
ijtc-182	23	14	,	,	PUNCT
ijtc-182	23	15	mandates	mandate	NOUN
ijtc-182	23	16	that	that	SCONJ
ijtc-182	23	17	regions	region	NOUN
ijtc-182	23	18	may	may	AUX
ijtc-182	23	19	increase	increase	VERB
ijtc-182	23	20	their	their	PRON
ijtc-182	23	21	own	own	ADJ
ijtc-182	23	22	regional	regional	ADJ
ijtc-182	23	23	revenues	revenue	NOUN
ijtc-182	23	24	in	in	ADP
ijtc-182	23	25	accordance	accordance	NOUN
ijtc-182	23	26	with	with	ADP
ijtc-182	23	27	applicable	applicable	ADJ
ijtc-182	23	28	laws	law	NOUN
ijtc-182	23	29	and	and	CCONJ
ijtc-182	23	30	regulations	regulation	NOUN
ijtc-182	23	31	.	.	PUNCT
ijtc-182	24	1	then	then	ADV
ijtc-182	24	2	with	with	ADP
ijtc-182	24	3	the	the	DET
ijtc-182	24	4	enactment	enactment	NOUN
ijtc-182	24	5	of	of	ADP
ijtc-182	24	6	law	law	NOUN
ijtc-182	24	7	number	number	NOUN
ijtc-182	24	8	28	28	NUM
ijtc-182	24	9	of	of	ADP
ijtc-182	24	10	2009	2009	NUM
ijtc-182	24	11	concerning	concern	VERB
ijtc-182	24	12	regional	regional	ADJ
ijtc-182	24	13	taxes	taxis	NOUN
ijtc-182	24	14	and	and	CCONJ
ijtc-182	24	15	charges	charge	NOUN
ijtc-182	24	16	,	,	PUNCT
ijtc-182	24	17	the	the	DET
ijtc-182	24	18	implementation	implementation	NOUN
ijtc-182	24	19	of	of	ADP
ijtc-182	24	20	fiscal	fiscal	ADJ
ijtc-182	24	21	decentralization	decentralization	NOUN
ijtc-182	24	22	has	have	AUX
ijtc-182	24	23	improved	improve	VERB
ijtc-182	24	24	with	with	ADP
ijtc-182	24	25	the	the	DET
ijtc-182	24	26	addition	addition	NOUN
ijtc-182	24	27	of	of	ADP
ijtc-182	24	28	regional	regional	ADJ
ijtc-182	24	29	revenue	revenue	NOUN
ijtc-182	24	30	sources	source	NOUN
ijtc-182	24	31	in	in	ADP
ijtc-182	24	32	the	the	DET
ijtc-182	24	33	form	form	NOUN
ijtc-182	24	34	of	of	ADP
ijtc-182	24	35	regional	regional	ADJ
ijtc-182	24	36	taxes	taxis	NOUN
ijtc-182	24	37	and	and	CCONJ
ijtc-182	24	38	levies	levy	NOUN
ijtc-182	24	39	.	.	PUNCT
ijtc-182	25	1	this	this	DET
ijtc-182	25	2	policy	policy	NOUN
ijtc-182	25	3	basically	basically	ADV
ijtc-182	25	4	expands	expand	VERB
ijtc-182	25	5	the	the	DET
ijtc-182	25	6	region	region	NOUN
ijtc-182	25	7	to	to	PART
ijtc-182	25	8	explore	explore	VERB
ijtc-182	25	9	the	the	DET
ijtc-182	25	10	sources	source	NOUN
ijtc-182	25	11	of	of	ADP
ijtc-182	25	12	local	local	ADJ
ijtc-182	25	13	opinion	opinion	NOUN
ijtc-182	25	14	from	from	ADP
ijtc-182	25	15	the	the	DET
ijtc-182	25	16	components	component	NOUN
ijtc-182	25	17	of	of	ADP
ijtc-182	25	18	local	local	ADJ
ijtc-182	25	19	taxes	taxis	NOUN
ijtc-182	25	20	and	and	CCONJ
ijtc-182	25	21	levies	levy	NOUN
ijtc-182	25	22	.	.	PUNCT
ijtc-182	26	1	looking	look	VERB
ijtc-182	26	2	at	at	ADP
ijtc-182	26	3	the	the	DET
ijtc-182	26	4	regional	regional	ADJ
ijtc-182	26	5	financial	financial	ADJ
ijtc-182	26	6	conditions	condition	NOUN
ijtc-182	26	7	throughout	throughout	ADP
ijtc-182	26	8	indonesia	indonesia	PROPN
ijtc-182	26	9	in	in	ADP
ijtc-182	26	10	the	the	DET
ijtc-182	26	11	era	era	NOUN
ijtc-182	26	12	of	of	ADP
ijtc-182	26	13	regional	regional	ADJ
ijtc-182	26	14	autonomy	autonomy	NOUN
ijtc-182	26	15	,	,	PUNCT
ijtc-182	26	16	it	it	PRON
ijtc-182	26	17	is	be	AUX
ijtc-182	26	18	very	very	ADV
ijtc-182	26	19	different	different	ADJ
ijtc-182	26	20	from	from	ADP
ijtc-182	26	21	the	the	DET
ijtc-182	26	22	regional	regional	ADJ
ijtc-182	26	23	financial	financial	ADJ
ijtc-182	26	24	conditions	condition	NOUN
ijtc-182	26	25	before	before	ADP
ijtc-182	26	26	the	the	DET
ijtc-182	26	27	implementation	implementation	NOUN
ijtc-182	26	28	of	of	ADP
ijtc-182	26	29	regional	regional	ADJ
ijtc-182	26	30	autonomy	autonomy	NOUN
ijtc-182	26	31	.	.	PUNCT
ijtc-182	27	1	the	the	DET
ijtc-182	27	2	form	form	NOUN
ijtc-182	27	3	of	of	ADP
ijtc-182	27	4	balancing	balance	VERB
ijtc-182	27	5	funds	fund	NOUN
ijtc-182	27	6	,	,	PUNCT
ijtc-182	27	7	especially	especially	ADV
ijtc-182	27	8	transfer	transfer	VERB
ijtc-182	27	9	funds	fund	NOUN
ijtc-182	27	10	from	from	ADP
ijtc-182	27	11	the	the	DET
ijtc-182	27	12	center	center	NOUN
ijtc-182	27	13	,	,	PUNCT
ijtc-182	27	14	which	which	PRON
ijtc-182	27	15	are	be	AUX
ijtc-182	27	16	allocated	allocate	VERB
ijtc-182	27	17	to	to	PART
ijtc-182	27	18	finance	finance	VERB
ijtc-182	27	19	regional	regional	ADJ
ijtc-182	27	20	autonomy	autonomy	NOUN
ijtc-182	27	21	activities	activity	NOUN
ijtc-182	27	22	,	,	PUNCT
ijtc-182	27	23	have	have	AUX
ijtc-182	27	24	flowed	flow	VERB
ijtc-182	27	25	and	and	CCONJ
ijtc-182	27	26	increased	increase	VERB
ijtc-182	27	27	from	from	ADP
ijtc-182	27	28	year	year	NOUN
ijtc-182	27	29	to	to	ADP
ijtc-182	27	30	year	year	NOUN
ijtc-182	27	31	in	in	ADP
ijtc-182	27	32	relatively	relatively	ADV
ijtc-182	27	33	large	large	ADJ
ijtc-182	27	34	numbers	number	NOUN
ijtc-182	27	35	.	.	PUNCT
ijtc-182	28	1	data	datum	NOUN
ijtc-182	28	2	obtained	obtain	VERB
ijtc-182	28	3	from	from	ADP
ijtc-182	28	4	the	the	DET
ijtc-182	28	5	ministry	ministry	PROPN
ijtc-182	28	6	of	of	ADP
ijtc-182	28	7	finance	finance	NOUN
ijtc-182	28	8	of	of	ADP
ijtc-182	28	9	the	the	DET
ijtc-182	28	10	republic	republic	NOUN
ijtc-182	28	11	of	of	ADP
ijtc-182	28	12	indonesia	indonesia	PROPN
ijtc-182	28	13	(	(	PUNCT
ijtc-182	28	14	2000	2000	NUM
ijtc-182	28	15	)	)	PUNCT
ijtc-182	28	16	states	state	VERB
ijtc-182	28	17	that	that	SCONJ
ijtc-182	28	18	the	the	DET
ijtc-182	28	19	transfer	transfer	NOUN
ijtc-182	28	20	funds	fund	NOUN
ijtc-182	28	21	from	from	ADP
ijtc-182	28	22	the	the	DET
ijtc-182	28	23	center	center	NOUN
ijtc-182	28	24	to	to	ADP
ijtc-182	28	25	the	the	DET
ijtc-182	28	26	regions	region	NOUN
ijtc-182	28	27	prior	prior	ADV
ijtc-182	28	28	to	to	ADP
ijtc-182	28	29	fiscal	fiscal	ADJ
ijtc-182	28	30	decentralization	decentralization	NOUN
ijtc-182	28	31	,	,	PUNCT
ijtc-182	28	32	namely	namely	ADV
ijtc-182	28	33	in	in	ADP
ijtc-182	28	34	1999/2000	1999/2000	NUM
ijtc-182	28	35	amounted	amount	VERB
ijtc-182	28	36	to	to	ADP
ijtc-182	28	37	25.9	25.9	NUM
ijtc-182	28	38	trillion	trillion	NUM
ijtc-182	28	39	rupiah	rupiah	NOUN
ijtc-182	28	40	.	.	PUNCT
ijtc-182	29	1	likewise	likewise	ADV
ijtc-182	29	2	what	what	PRON
ijtc-182	29	3	happened	happen	VERB
ijtc-182	29	4	in	in	ADP
ijtc-182	29	5	bengkulu	bengkulu	VERB
ijtc-182	29	6	province	province	NOUN
ijtc-182	29	7	,	,	PUNCT
ijtc-182	29	8	in	in	ADP
ijtc-182	29	9	the	the	DET
ijtc-182	29	10	speech	speech	NOUN
ijtc-182	29	11	of	of	ADP
ijtc-182	29	12	the	the	DET
ijtc-182	29	13	governor	governor	NOUN
ijtc-182	29	14	of	of	ADP
ijtc-182	29	15	bengkulu	bengkulu	PROPN
ijtc-182	29	16	ridwan	ridwan	PROPN
ijtc-182	29	17	mukti	mukti	PROPN
ijtc-182	29	18	in	in	ADP
ijtc-182	29	19	a	a	DET
ijtc-182	29	20	fiscal	fiscal	ADJ
ijtc-182	29	21	policy	policy	NOUN
ijtc-182	29	22	seminar	seminar	NOUN
ijtc-182	29	23	stated	state	VERB
ijtc-182	29	24	that	that	SCONJ
ijtc-182	29	25	the	the	DET
ijtc-182	29	26	2016	2016	NUM
ijtc-182	29	27	state	state	NOUN
ijtc-182	29	28	budget	budget	NOUN
ijtc-182	29	29	allocation	allocation	NOUN
ijtc-182	29	30	for	for	ADP
ijtc-182	29	31	transfers	transfer	NOUN
ijtc-182	29	32	to	to	ADP
ijtc-182	29	33	bengkulu	bengkulu	VERB
ijtc-182	29	34	increased	increase	VERB
ijtc-182	29	35	by	by	ADP
ijtc-182	29	36	rp	rp	NOUN
ijtc-182	29	37	.	.	PROPN
ijtc-182	29	38	10,325	10,325	NUM
ijtc-182	29	39	billion	billion	NUM
ijtc-182	29	40	from	from	ADP
ijtc-182	29	41	the	the	DET
ijtc-182	29	42	previous	previous	ADJ
ijtc-182	29	43	2015	2015	NUM
ijtc-182	29	44	which	which	PRON
ijtc-182	29	45	only	only	ADV
ijtc-182	29	46	amounted	amount	VERB
ijtc-182	29	47	to	to	ADP
ijtc-182	29	48	rp	rp	NOUN
ijtc-182	29	49	.	.	PUNCT
ijtc-182	30	1	8,853	8,853	NUM
ijtc-182	30	2	billion	billion	NUM
ijtc-182	30	3	.	.	PUNCT
ijtc-182	31	1	data	datum	NOUN
ijtc-182	31	2	on	on	ADP
ijtc-182	31	3	the	the	DET
ijtc-182	31	4	proportion	proportion	NOUN
ijtc-182	31	5	of	of	ADP
ijtc-182	31	6	balancing	balance	VERB
ijtc-182	31	7	funds	fund	NOUN
ijtc-182	31	8	to	to	ADP
ijtc-182	31	9	the	the	DET
ijtc-182	31	10	bengkulu	bengkulu	VERB
ijtc-182	31	11	province	province	NOUN
ijtc-182	31	12	apbd	apbd	NOUN
ijtc-182	31	13	from	from	ADP
ijtc-182	31	14	2012	2012	NUM
ijtc-182	31	15	to	to	ADP
ijtc-182	31	16	2016	2016	NUM
ijtc-182	31	17	consisting	consist	VERB
ijtc-182	31	18	of	of	ADP
ijtc-182	31	19	profit	profit	NOUN
ijtc-182	31	20	sharing	sharing	NOUN
ijtc-182	31	21	funds	fund	NOUN
ijtc-182	31	22	(	(	PUNCT
ijtc-182	31	23	tax	tax	NOUN
ijtc-182	31	24	and	and	CCONJ
ijtc-182	31	25	non	non	ADJ
ijtc-182	31	26	-	-	NOUN
ijtc-182	31	27	tax	tax	NOUN
ijtc-182	31	28	)	)	PUNCT
ijtc-182	31	29	,	,	PUNCT
ijtc-182	31	30	general	general	ADJ
ijtc-182	31	31	allocation	allocation	NOUN
ijtc-182	31	32	funds	fund	NOUN
ijtc-182	31	33	(	(	PUNCT
ijtc-182	31	34	dau	dau	NOUN
ijtc-182	31	35	)	)	PUNCT
ijtc-182	31	36	and	and	CCONJ
ijtc-182	31	37	special	special	ADJ
ijtc-182	31	38	allocation	allocation	NOUN
ijtc-182	31	39	funds	fund	NOUN
ijtc-182	31	40	(	(	PUNCT
ijtc-182	31	41	dak	dak	PROPN
ijtc-182	31	42	)	)	PUNCT
ijtc-182	31	43	originating	originate	VERB
ijtc-182	31	44	from	from	ADP
ijtc-182	31	45	the	the	DET
ijtc-182	31	46	central	central	ADJ
ijtc-182	31	47	government	government	NOUN
ijtc-182	31	48	shows	show	VERB
ijtc-182	31	49	a	a	DET
ijtc-182	31	50	very	very	ADV
ijtc-182	31	51	large	large	ADJ
ijtc-182	31	52	value	value	NOUN
ijtc-182	31	53	.	.	PUNCT
ijtc-182	32	1	and	and	CCONJ
ijtc-182	32	2	increasing	increase	VERB
ijtc-182	32	3	from	from	ADP
ijtc-182	32	4	year	year	NOUN
ijtc-182	32	5	to	to	ADP
ijtc-182	32	6	year	year	NOUN
ijtc-182	32	7	.	.	PUNCT
ijtc-182	33	1	the	the	DET
ijtc-182	33	2	total	total	ADJ
ijtc-182	33	3	balance	balance	NOUN
ijtc-182	33	4	funds	fund	NOUN
ijtc-182	33	5	received	receive	VERB
ijtc-182	33	6	by	by	ADP
ijtc-182	33	7	the	the	DET
ijtc-182	33	8	regions	region	NOUN
ijtc-182	33	9	,	,	PUNCT
ijtc-182	33	10	namely	namely	ADV
ijtc-182	33	11	bengkulu	bengkulu	VERB
ijtc-182	33	12	province	province	NOUN
ijtc-182	33	13	,	,	PUNCT
ijtc-182	33	14	always	always	ADV
ijtc-182	33	15	increased	increase	VERB
ijtc-182	33	16	from	from	ADP
ijtc-182	33	17	year	year	NOUN
ijtc-182	33	18	to	to	ADP
ijtc-182	33	19	year	year	NOUN
ijtc-182	33	20	,	,	PUNCT
ijtc-182	33	21	in	in	ADP
ijtc-182	33	22	2013	2013	NUM
ijtc-182	33	23	the	the	DET
ijtc-182	33	24	total	total	ADJ
ijtc-182	33	25	balance	balance	NOUN
ijtc-182	33	26	funds	fund	NOUN
ijtc-182	33	27	received	receive	VERB
ijtc-182	33	28	by	by	ADP
ijtc-182	33	29	bengkulu	bengkulu	VERB
ijtc-182	33	30	province	province	NOUN
ijtc-182	33	31	was	be	AUX
ijtc-182	33	32	rp	rp	NOUN
ijtc-182	33	33	.	.	PUNCT
ijtc-182	34	1	977,347,954	977,347,954	NUM
ijtc-182	34	2	,	,	PUNCT
ijtc-182	34	3	then	then	ADV
ijtc-182	34	4	increased	increase	VERB
ijtc-182	34	5	steadily	steadily	ADV
ijtc-182	34	6	until	until	ADP
ijtc-182	34	7	in	in	ADP
ijtc-182	34	8	2017	2017	NUM
ijtc-182	34	9	the	the	DET
ijtc-182	34	10	total	total	ADJ
ijtc-182	34	11	balance	balance	NOUN
ijtc-182	34	12	funds	fund	NOUN
ijtc-182	34	13	reached	reach	VERB
ijtc-182	34	14	rp	rp	NOUN
ijtc-182	34	15	.	.	PROPN
ijtc-182	34	16	1,997,884,640	1,997,884,640	NUM
ijtc-182	34	17	,	,	PUNCT
ijtc-182	34	18	and	and	CCONJ
ijtc-182	34	19	the	the	DET
ijtc-182	34	20	amount	amount	NOUN
ijtc-182	34	21	of	of	ADP
ijtc-182	34	22	allocated	allocate	VERB
ijtc-182	34	23	funds	fund	NOUN
ijtc-182	34	24	general	general	ADJ
ijtc-182	34	25	(	(	PUNCT
ijtc-182	34	26	dau	dau	NOUN
ijtc-182	34	27	)	)	PUNCT
ijtc-182	34	28	the	the	DET
ijtc-182	34	29	amount	amount	NOUN
ijtc-182	34	30	has	have	AUX
ijtc-182	34	31	also	also	ADV
ijtc-182	34	32	increased	increase	VERB
ijtc-182	34	33	from	from	ADP
ijtc-182	34	34	year	year	NOUN
ijtc-182	34	35	to	to	ADP
ijtc-182	34	36	year	year	NOUN
ijtc-182	34	37	,	,	PUNCT
ijtc-182	34	38	in	in	ADP
ijtc-182	34	39	2013	2013	NUM
ijtc-182	34	40	the	the	DET
ijtc-182	34	41	amount	amount	NOUN
ijtc-182	34	42	of	of	ADP
ijtc-182	34	43	dau	dau	NOUN
ijtc-182	34	44	was	be	AUX
ijtc-182	34	45	rp	rp	NOUN
ijtc-182	34	46	.	.	PUNCT
ijtc-182	35	1	854,647,828	854,647,828	NUM
ijtc-182	35	2	,	,	PUNCT
ijtc-182	35	3	continues	continue	VERB
ijtc-182	35	4	to	to	PART
ijtc-182	35	5	increase	increase	VERB
ijtc-182	35	6	until	until	SCONJ
ijtc-182	35	7	2017	2017	NUM
ijtc-182	35	8	is	be	AUX
ijtc-182	35	9	rp	rp	NOUN
ijtc-182	35	10	.	.	PROPN
ijtc-182	35	11	1,301,538,847	1,301,538,847	NUM
ijtc-182	35	12	,	,	PUNCT
ijtc-182	35	13	-	-	PUNCT
ijtc-182	35	14	.	.	PUNCT
ijtc-182	36	1	this	this	PRON
ijtc-182	36	2	indicates	indicate	VERB
ijtc-182	36	3	that	that	SCONJ
ijtc-182	36	4	the	the	DET
ijtc-182	36	5	large	large	ADJ
ijtc-182	36	6	amount	amount	NOUN
ijtc-182	36	7	of	of	ADP
ijtc-182	36	8	balancing	balance	VERB
ijtc-182	36	9	funds	fund	NOUN
ijtc-182	36	10	distributed	distribute	VERB
ijtc-182	36	11	to	to	ADP
ijtc-182	36	12	the	the	DET
ijtc-182	36	13	regional	regional	ADJ
ijtc-182	36	14	government	government	NOUN
ijtc-182	36	15	of	of	ADP
ijtc-182	36	16	bengkulu	bengkulu	VERB
ijtc-182	36	17	province	province	NOUN
ijtc-182	36	18	shows	show	VERB
ijtc-182	36	19	how	how	SCONJ
ijtc-182	36	20	strong	strong	ADJ
ijtc-182	36	21	the	the	DET
ijtc-182	36	22	role	role	NOUN
ijtc-182	36	23	of	of	ADP
ijtc-182	36	24	the	the	DET
ijtc-182	36	25	central	central	ADJ
ijtc-182	36	26	government	government	NOUN
ijtc-182	36	27	is	be	AUX
ijtc-182	36	28	in	in	ADP
ijtc-182	36	29	budget	budget	NOUN
ijtc-182	36	30	allocation	allocation	NOUN
ijtc-182	36	31	and	and	CCONJ
ijtc-182	36	32	the	the	DET
ijtc-182	36	33	high	high	ADJ
ijtc-182	36	34	dependence	dependence	NOUN
ijtc-182	36	35	on	on	ADP
ijtc-182	36	36	the	the	DET
ijtc-182	36	37	central	central	ADJ
ijtc-182	36	38	government	government	NOUN
ijtc-182	36	39	.	.	PUNCT
ijtc-182	37	1	the	the	DET
ijtc-182	37	2	proportion	proportion	NOUN
ijtc-182	37	3	of	of	ADP
ijtc-182	37	4	original	original	ADJ
ijtc-182	37	5	regional	regional	ADJ
ijtc-182	37	6	revenue	revenue	NOUN
ijtc-182	37	7	to	to	PART
ijtc-182	37	8	total	total	VERB
ijtc-182	37	9	regional	regional	ADJ
ijtc-182	37	10	revenue	revenue	NOUN
ijtc-182	37	11	in	in	ADP
ijtc-182	37	12	bengkulu	bengkulu	VERB
ijtc-182	37	13	province	province	NOUN
ijtc-182	37	14	during	during	ADP
ijtc-182	37	15	the	the	DET
ijtc-182	37	16	last	last	ADJ
ijtc-182	37	17	5	5	NUM
ijtc-182	37	18	years	year	NOUN
ijtc-182	37	19	was	be	AUX
ijtc-182	37	20	28.08	28.08	NUM
ijtc-182	37	21	%	%	NOUN
ijtc-182	37	22	.	.	PUNCT
ijtc-182	38	1	and	and	CCONJ
ijtc-182	38	2	this	this	PRON
ijtc-182	38	3	proves	prove	VERB
ijtc-182	38	4	that	that	SCONJ
ijtc-182	38	5	most	most	ADJ
ijtc-182	38	6	of	of	ADP
ijtc-182	38	7	bengkulu	bengkulu	VERB
ijtc-182	38	8	province	province	NOUN
ijtc-182	38	9	's	's	PART
ijtc-182	38	10	total	total	ADJ
ijtc-182	38	11	regional	regional	ADJ
ijtc-182	38	12	revenue	revenue	NOUN
ijtc-182	38	13	still	still	ADV
ijtc-182	38	14	comes	come	VERB
ijtc-182	38	15	from	from	ADP
ijtc-182	38	16	the	the	DET
ijtc-182	38	17	central	central	ADJ
ijtc-182	38	18	government	government	NOUN
ijtc-182	38	19	.	.	PUNCT
ijtc-182	39	1	regional	regional	ADJ
ijtc-182	39	2	financial	financial	ADJ
ijtc-182	39	3	independence	independence	NOUN
ijtc-182	39	4	and	and	CCONJ
ijtc-182	39	5	fiscal	fiscal	ADJ
ijtc-182	39	6	independence	independence	NOUN
ijtc-182	39	7	can	can	AUX
ijtc-182	39	8	actually	actually	ADV
ijtc-182	39	9	be	be	AUX
ijtc-182	39	10	realized	realize	VERB
ijtc-182	39	11	by	by	ADP
ijtc-182	39	12	making	make	VERB
ijtc-182	39	13	policies	policy	NOUN
ijtc-182	39	14	that	that	PRON
ijtc-182	39	15	emphasize	emphasize	VERB
ijtc-182	39	16	increasing	increase	VERB
ijtc-182	39	17	the	the	DET
ijtc-182	39	18	growth	growth	NOUN
ijtc-182	39	19	of	of	ADP
ijtc-182	39	20	regional	regional	ADJ
ijtc-182	39	21	original	original	ADJ
ijtc-182	39	22	income	income	NOUN
ijtc-182	39	23	(	(	PUNCT
ijtc-182	39	24	pad	pad	NOUN
ijtc-182	39	25	)	)	PUNCT
ijtc-182	39	26	because	because	SCONJ
ijtc-182	39	27	pad	pad	NOUN
ijtc-182	39	28	is	be	AUX
ijtc-182	39	29	the	the	DET
ijtc-182	39	30	backbone	backbone	NOUN
ijtc-182	39	31	of	of	ADP
ijtc-182	39	32	regional	regional	ADJ
ijtc-182	39	33	financing	financing	NOUN
ijtc-182	39	34	.	.	PUNCT
ijtc-182	40	1	the	the	DET
ijtc-182	40	2	ability	ability	NOUN
ijtc-182	40	3	of	of	ADP
ijtc-182	40	4	a	a	DET
ijtc-182	40	5	region	region	NOUN
ijtc-182	40	6	to	to	PART
ijtc-182	40	7	explore	explore	VERB
ijtc-182	40	8	pad	pad	NOUN
ijtc-182	40	9	will	will	AUX
ijtc-182	40	10	affect	affect	VERB
ijtc-182	40	11	the	the	DET
ijtc-182	40	12	development	development	NOUN
ijtc-182	40	13	and	and	CCONJ
ijtc-182	40	14	development	development	NOUN
ijtc-182	40	15	of	of	ADP
ijtc-182	40	16	the	the	DET
ijtc-182	40	17	area	area	NOUN
ijtc-182	40	18	.	.	PUNCT
ijtc-182	41	1	the	the	PRON
ijtc-182	41	2	greater	great	ADJ
ijtc-182	41	3	the	the	DET
ijtc-182	41	4	contribution	contribution	NOUN
ijtc-182	41	5	of	of	ADP
ijtc-182	41	6	pad	pad	NOUN
ijtc-182	41	7	to	to	ADP
ijtc-182	41	8	the	the	DET
ijtc-182	41	9	apbd	apbd	NOUN
ijtc-182	41	10	,	,	PUNCT
ijtc-182	41	11	the	the	DET
ijtc-182	41	12	less	less	ADJ
ijtc-182	41	13	dependence	dependence	NOUN
ijtc-182	41	14	on	on	ADP
ijtc-182	41	15	central	central	ADJ
ijtc-182	41	16	government	government	NOUN
ijtc-182	41	17	assistance	assistance	NOUN
ijtc-182	41	18	will	will	AUX
ijtc-182	41	19	be	be	AUX
ijtc-182	41	20	.	.	PUNCT
ijtc-182	42	1	to	to	PART
ijtc-182	42	2	increase	increase	VERB
ijtc-182	42	3	pad	pad	NOUN
ijtc-182	42	4	,	,	PUNCT
ijtc-182	42	5	there	there	PRON
ijtc-182	42	6	are	be	VERB
ijtc-182	42	7	several	several	ADJ
ijtc-182	42	8	factors	factor	NOUN
ijtc-182	42	9	that	that	PRON
ijtc-182	42	10	need	need	VERB
ijtc-182	42	11	to	to	PART
ijtc-182	42	12	be	be	AUX
ijtc-182	42	13	empowered	empower	VERB
ijtc-182	42	14	,	,	PUNCT
ijtc-182	42	15	including	include	VERB
ijtc-182	42	16	investment	investment	NOUN
ijtc-182	42	17	and	and	CCONJ
ijtc-182	42	18	gdp	gdp	NOUN
ijtc-182	42	19	per	per	ADP
ijtc-182	42	20	capita	capita	NOUN
ijtc-182	42	21	.	.	PUNCT
ijtc-182	43	1	in	in	ADP
ijtc-182	43	2	addition	addition	NOUN
ijtc-182	43	3	,	,	PUNCT
ijtc-182	43	4	there	there	PRON
ijtc-182	43	5	is	be	VERB
ijtc-182	43	6	a	a	DET
ijtc-182	43	7	need	need	NOUN
ijtc-182	43	8	for	for	SCONJ
ijtc-182	43	9	policies	policy	NOUN
ijtc-182	43	10	to	to	PART
ijtc-182	43	11	reduce	reduce	VERB
ijtc-182	43	12	regional	regional	ADJ
ijtc-182	43	13	expenditures	expenditure	NOUN
ijtc-182	43	14	that	that	PRON
ijtc-182	43	15	are	be	AUX
ijtc-182	43	16	not	not	PART
ijtc-182	43	17	necessary	necessary	ADJ
ijtc-182	43	18	for	for	ADP
ijtc-182	43	19	regional	regional	ADJ
ijtc-182	43	20	progress	progress	NOUN
ijtc-182	43	21	.	.	PUNCT
ijtc-182	44	1	policy	policy	NOUN
ijtc-182	44	2	analysis	analysis	NOUN
ijtc-182	44	3	of	of	ADP
ijtc-182	44	4	the	the	DET
ijtc-182	44	5	regional	regional	ADJ
ijtc-182	44	6	government	government	NOUN
ijtc-182	44	7	of	of	ADP
ijtc-182	44	8	bengkulu	bengkulu	VERB
ijtc-182	44	9	province	province	NOUN
ijtc-182	44	10	in	in	ADP
ijtc-182	44	11	supporting	support	VERB
ijtc-182	44	12	fiscal	fiscal	ADJ
ijtc-182	44	13	independence	independence	NOUN
ijtc-182	44	14	in	in	ADP
ijtc-182	44	15	the	the	DET
ijtc-182	44	16	autonomy	autonomy	NOUN
ijtc-182	44	17	era	era	NOUN
ijtc-182	44	18	(	(	PUNCT
ijtc-182	44	19	case	case	NOUN
ijtc-182	44	20	study	study	NOUN
ijtc-182	44	21	on	on	ADP
ijtc-182	44	22	revenue	revenue	NOUN
ijtc-182	44	23	department	department	PROPN
ijtc-182	44	24	of	of	ADP
ijtc-182	44	25	bengkulu	bengkulu	VERB
ijtc-182	44	26	province	province	NOUN
ijtc-182	44	27	)	)	PUNCT
ijtc-182	44	28	susanto	susanto	NOUN
ijtc-182	44	29	,	,	PUNCT
ijtc-182	44	30	suminar	suminar	NOUN
ijtc-182	44	31	,	,	PUNCT
ijtc-182	44	32	&	&	CCONJ
ijtc-182	44	33	suharto	suharto	PROPN
ijtc-182	44	34	245	245	NUM
ijtc-182	44	35	|	|	ADV
ijtc-182	44	36	ilomata	ilomata	PROPN
ijtc-182	44	37	international	international	ADJ
ijtc-182	44	38	journal	journal	NOUN
ijtc-182	44	39	of	of	ADP
ijtc-182	44	40	tax	tax	PROPN
ijtc-182	44	41	&	&	CCONJ
ijtc-182	44	42	accounting	accounting	PROPN
ijtc-182	44	43	vol	vol	NOUN
ijtc-182	44	44	.	.	PROPN
ijtc-182	45	1	1	1	NUM
ijtc-182	45	2	no	no	NOUN
ijtc-182	45	3	.	.	NOUN
ijtc-182	45	4	4	4	NUM
ijtc-182	45	5	october	october	PROPN
ijtc-182	45	6	2020	2020	NUM
ijtc-182	45	7	investment	investment	NOUN
ijtc-182	45	8	plays	play	VERB
ijtc-182	45	9	an	an	DET
ijtc-182	45	10	important	important	ADJ
ijtc-182	45	11	role	role	NOUN
ijtc-182	45	12	in	in	ADP
ijtc-182	45	13	driving	drive	VERB
ijtc-182	45	14	the	the	DET
ijtc-182	45	15	economic	economic	ADJ
ijtc-182	45	16	life	life	NOUN
ijtc-182	45	17	of	of	ADP
ijtc-182	45	18	the	the	DET
ijtc-182	45	19	nation	nation	NOUN
ijtc-182	45	20	,	,	PUNCT
ijtc-182	45	21	because	because	SCONJ
ijtc-182	45	22	the	the	DET
ijtc-182	45	23	formation	formation	NOUN
ijtc-182	45	24	of	of	ADP
ijtc-182	45	25	capital	capital	NOUN
ijtc-182	45	26	increases	increase	VERB
ijtc-182	45	27	production	production	NOUN
ijtc-182	45	28	capacity	capacity	NOUN
ijtc-182	45	29	,	,	PUNCT
ijtc-182	45	30	increases	increase	VERB
ijtc-182	45	31	national	national	ADJ
ijtc-182	45	32	income	income	NOUN
ijtc-182	45	33	and	and	CCONJ
ijtc-182	45	34	creates	create	VERB
ijtc-182	45	35	new	new	ADJ
ijtc-182	45	36	jobs	job	NOUN
ijtc-182	45	37	,	,	PUNCT
ijtc-182	45	38	in	in	ADP
ijtc-182	45	39	this	this	DET
ijtc-182	45	40	case	case	NOUN
ijtc-182	45	41	it	it	PRON
ijtc-182	45	42	will	will	AUX
ijtc-182	45	43	further	far	ADV
ijtc-182	45	44	expand	expand	VERB
ijtc-182	45	45	job	job	NOUN
ijtc-182	45	46	opportunities	opportunity	NOUN
ijtc-182	45	47	.	.	PUNCT
ijtc-182	46	1	per	per	ADP
ijtc-182	46	2	capita	capita	NOUN
ijtc-182	46	3	income	income	NOUN
ijtc-182	46	4	is	be	AUX
ijtc-182	46	5	one	one	NUM
ijtc-182	46	6	measure	measure	NOUN
ijtc-182	46	7	of	of	ADP
ijtc-182	46	8	prosperity	prosperity	NOUN
ijtc-182	46	9	for	for	ADP
ijtc-182	46	10	a	a	DET
ijtc-182	46	11	region	region	NOUN
ijtc-182	46	12	.	.	PUNCT
ijtc-182	47	1	the	the	PRON
ijtc-182	47	2	higher	high	ADJ
ijtc-182	47	3	a	a	DET
ijtc-182	47	4	person	person	NOUN
ijtc-182	47	5	's	's	PART
ijtc-182	47	6	income	income	NOUN
ijtc-182	47	7	,	,	PUNCT
ijtc-182	47	8	the	the	PRON
ijtc-182	47	9	higher	high	ADJ
ijtc-182	47	10	the	the	DET
ijtc-182	47	11	real	real	ADJ
ijtc-182	47	12	per	per	ADP
ijtc-182	47	13	capita	capita	X
ijtc-182	47	14	income	income	NOUN
ijtc-182	47	15	of	of	ADP
ijtc-182	47	16	an	an	DET
ijtc-182	47	17	area	area	NOUN
ijtc-182	47	18	and	and	CCONJ
ijtc-182	47	19	the	the	PRON
ijtc-182	47	20	greater	great	ADJ
ijtc-182	47	21	the	the	DET
ijtc-182	47	22	ability	ability	NOUN
ijtc-182	47	23	of	of	ADP
ijtc-182	47	24	the	the	DET
ijtc-182	47	25	local	local	ADJ
ijtc-182	47	26	community	community	NOUN
ijtc-182	47	27	to	to	PART
ijtc-182	47	28	finance	finance	VERB
ijtc-182	47	29	government	government	NOUN
ijtc-182	47	30	expenditures	expenditure	NOUN
ijtc-182	47	31	and	and	CCONJ
ijtc-182	47	32	government	government	NOUN
ijtc-182	47	33	expenditure	expenditure	NOUN
ijtc-182	47	34	(	(	PUNCT
ijtc-182	47	35	government	government	NOUN
ijtc-182	47	36	expenditure	expenditure	NOUN
ijtc-182	47	37	)	)	PUNCT
ijtc-182	47	38	is	be	AUX
ijtc-182	47	39	part	part	NOUN
ijtc-182	47	40	of	of	ADP
ijtc-182	47	41	fiscal	fiscal	ADJ
ijtc-182	47	42	policy	policy	NOUN
ijtc-182	47	43	(	(	PUNCT
ijtc-182	47	44	sukirno	sukirno	NOUN
ijtc-182	47	45	,	,	PUNCT
ijtc-182	47	46	2004	2004	NUM
ijtc-182	47	47	)	)	PUNCT
ijtc-182	47	48	,	,	PUNCT
ijtc-182	47	49	namely	namely	ADV
ijtc-182	47	50	a	a	DET
ijtc-182	47	51	government	government	NOUN
ijtc-182	47	52	action	action	NOUN
ijtc-182	47	53	to	to	PART
ijtc-182	47	54	regulate	regulate	VERB
ijtc-182	47	55	the	the	DET
ijtc-182	47	56	running	running	NOUN
ijtc-182	47	57	of	of	ADP
ijtc-182	47	58	the	the	DET
ijtc-182	47	59	economy	economy	NOUN
ijtc-182	47	60	.	.	PUNCT
ijtc-182	48	1	by	by	ADP
ijtc-182	48	2	determining	determine	VERB
ijtc-182	48	3	the	the	DET
ijtc-182	48	4	amount	amount	NOUN
ijtc-182	48	5	of	of	ADP
ijtc-182	48	6	government	government	NOUN
ijtc-182	48	7	revenue	revenue	NOUN
ijtc-182	48	8	and	and	CCONJ
ijtc-182	48	9	expenditure	expenditure	NOUN
ijtc-182	48	10	each	each	DET
ijtc-182	48	11	year	year	NOUN
ijtc-182	48	12	which	which	PRON
ijtc-182	48	13	is	be	AUX
ijtc-182	48	14	reflected	reflect	VERB
ijtc-182	48	15	in	in	ADP
ijtc-182	48	16	the	the	DET
ijtc-182	48	17	apbn	apbn	ADJ
ijtc-182	48	18	document	document	NOUN
ijtc-182	48	19	for	for	ADP
ijtc-182	48	20	the	the	DET
ijtc-182	48	21	national	national	ADJ
ijtc-182	48	22	and	and	CCONJ
ijtc-182	48	23	apbd	apbd	NOUN
ijtc-182	48	24	for	for	ADP
ijtc-182	48	25	regions	region	NOUN
ijtc-182	48	26	/	/	SYM
ijtc-182	48	27	regions	region	NOUN
ijtc-182	48	28	.	.	PUNCT
ijtc-182	49	1	from	from	ADP
ijtc-182	49	2	the	the	DET
ijtc-182	49	3	description	description	NOUN
ijtc-182	49	4	that	that	PRON
ijtc-182	49	5	has	have	AUX
ijtc-182	49	6	been	be	AUX
ijtc-182	49	7	described	describe	VERB
ijtc-182	49	8	above	above	ADP
ijtc-182	49	9	,	,	PUNCT
ijtc-182	49	10	it	it	PRON
ijtc-182	49	11	is	be	AUX
ijtc-182	49	12	appropriate	appropriate	ADJ
ijtc-182	49	13	for	for	SCONJ
ijtc-182	49	14	the	the	DET
ijtc-182	49	15	bengkulu	bengkulu	VERB
ijtc-182	49	16	provincial	provincial	ADJ
ijtc-182	49	17	government	government	NOUN
ijtc-182	49	18	to	to	PART
ijtc-182	49	19	strive	strive	VERB
ijtc-182	49	20	to	to	PART
ijtc-182	49	21	make	make	VERB
ijtc-182	49	22	appropriate	appropriate	ADJ
ijtc-182	49	23	policies	policy	NOUN
ijtc-182	49	24	to	to	PART
ijtc-182	49	25	develop	develop	VERB
ijtc-182	49	26	regional	regional	ADJ
ijtc-182	49	27	potential	potential	NOUN
ijtc-182	49	28	to	to	PART
ijtc-182	49	29	meet	meet	VERB
ijtc-182	49	30	every	every	DET
ijtc-182	49	31	blood	blood	NOUN
ijtc-182	49	32	needs	need	NOUN
ijtc-182	49	33	of	of	ADP
ijtc-182	49	34	bengkulu	bengkulu	VERB
ijtc-182	49	35	province	province	NOUN
ijtc-182	49	36	which	which	PRON
ijtc-182	49	37	is	be	AUX
ijtc-182	49	38	increasing	increase	VERB
ijtc-182	49	39	every	every	DET
ijtc-182	49	40	year	year	NOUN
ijtc-182	49	41	,	,	PUNCT
ijtc-182	49	42	because	because	SCONJ
ijtc-182	49	43	from	from	ADP
ijtc-182	49	44	existing	exist	VERB
ijtc-182	49	45	data	datum	NOUN
ijtc-182	49	46	the	the	DET
ijtc-182	49	47	value	value	NOUN
ijtc-182	49	48	of	of	ADP
ijtc-182	49	49	pad	pad	NOUN
ijtc-182	49	50	,	,	PUNCT
ijtc-182	49	51	investment	investment	NOUN
ijtc-182	49	52	and	and	CCONJ
ijtc-182	49	53	income	income	NOUN
ijtc-182	49	54	per	per	ADP
ijtc-182	49	55	capita	capita	NOUN
ijtc-182	49	56	,	,	PUNCT
ijtc-182	49	57	which	which	PRON
ijtc-182	49	58	is	be	AUX
ijtc-182	49	59	the	the	DET
ijtc-182	49	60	development	development	NOUN
ijtc-182	49	61	potential	potential	NOUN
ijtc-182	49	62	of	of	ADP
ijtc-182	49	63	bengkulu	bengkulu	VERB
ijtc-182	49	64	province	province	NOUN
ijtc-182	49	65	,	,	PUNCT
ijtc-182	49	66	has	have	AUX
ijtc-182	49	67	also	also	ADV
ijtc-182	49	68	increased	increase	VERB
ijtc-182	49	69	every	every	DET
ijtc-182	49	70	year	year	NOUN
ijtc-182	49	71	.	.	PUNCT
ijtc-182	50	1	therefore	therefore	ADV
ijtc-182	50	2	,	,	PUNCT
ijtc-182	50	3	the	the	DET
ijtc-182	50	4	authors	author	NOUN
ijtc-182	50	5	conducted	conduct	VERB
ijtc-182	50	6	a	a	DET
ijtc-182	50	7	study	study	NOUN
ijtc-182	50	8	entitled	entitle	VERB
ijtc-182	50	9	"	"	PUNCT
ijtc-182	50	10	analysis	analysis	NOUN
ijtc-182	50	11	of	of	ADP
ijtc-182	50	12	regional	regional	ADJ
ijtc-182	50	13	government	government	NOUN
ijtc-182	50	14	policies	policy	NOUN
ijtc-182	50	15	of	of	ADP
ijtc-182	50	16	bengkulu	bengkulu	VERB
ijtc-182	50	17	province	province	NOUN
ijtc-182	50	18	in	in	ADP
ijtc-182	50	19	supporting	support	VERB
ijtc-182	50	20	fiscal	fiscal	ADJ
ijtc-182	50	21	independence	independence	NOUN
ijtc-182	50	22	in	in	ADP
ijtc-182	50	23	the	the	DET
ijtc-182	50	24	era	era	NOUN
ijtc-182	50	25	of	of	ADP
ijtc-182	50	26	autonomy	autonomy	NOUN
ijtc-182	50	27	.	.	PUNCT
ijtc-182	51	1	fiscal	fiscal	ADJ
ijtc-182	51	2	policy	policy	NOUN
ijtc-182	51	3	is	be	AUX
ijtc-182	51	4	a	a	DET
ijtc-182	51	5	policy	policy	NOUN
ijtc-182	51	6	of	of	ADP
ijtc-182	51	7	adjustment	adjustment	NOUN
ijtc-182	51	8	in	in	ADP
ijtc-182	51	9	the	the	DET
ijtc-182	51	10	field	field	NOUN
ijtc-182	51	11	of	of	ADP
ijtc-182	51	12	government	government	NOUN
ijtc-182	51	13	spending	spending	NOUN
ijtc-182	51	14	and	and	CCONJ
ijtc-182	51	15	revenue	revenue	NOUN
ijtc-182	51	16	to	to	PART
ijtc-182	51	17	improve	improve	VERB
ijtc-182	51	18	economic	economic	ADJ
ijtc-182	51	19	conditions	condition	NOUN
ijtc-182	51	20	.	.	PUNCT
ijtc-182	52	1	or	or	CCONJ
ijtc-182	52	2	it	it	PRON
ijtc-182	52	3	can	can	AUX
ijtc-182	52	4	also	also	ADV
ijtc-182	52	5	be	be	AUX
ijtc-182	52	6	said	say	VERB
ijtc-182	52	7	that	that	SCONJ
ijtc-182	52	8	fiscal	fiscal	ADJ
ijtc-182	52	9	policy	policy	NOUN
ijtc-182	52	10	is	be	AUX
ijtc-182	52	11	an	an	DET
ijtc-182	52	12	economic	economic	ADJ
ijtc-182	52	13	policy	policy	NOUN
ijtc-182	52	14	in	in	ADP
ijtc-182	52	15	order	order	NOUN
ijtc-182	52	16	to	to	PART
ijtc-182	52	17	direct	direct	VERB
ijtc-182	52	18	economic	economic	ADJ
ijtc-182	52	19	conditions	condition	NOUN
ijtc-182	52	20	to	to	PART
ijtc-182	52	21	be	be	AUX
ijtc-182	52	22	better	well	ADJ
ijtc-182	52	23	by	by	ADP
ijtc-182	52	24	changing	change	VERB
ijtc-182	52	25	government	government	NOUN
ijtc-182	52	26	revenues	revenue	NOUN
ijtc-182	52	27	and	and	CCONJ
ijtc-182	52	28	expenditures	expenditure	NOUN
ijtc-182	52	29	.	.	PUNCT
ijtc-182	53	1	according	accord	VERB
ijtc-182	53	2	to	to	ADP
ijtc-182	53	3	zaini	zaini	PROPN
ijtc-182	53	4	ibrahim	ibrahim	PROPN
ijtc-182	53	5	(	(	PUNCT
ijtc-182	53	6	2013	2013	NUM
ijtc-182	53	7	)	)	PUNCT
ijtc-182	53	8	"	"	PUNCT
ijtc-182	53	9	fiscal	fiscal	ADJ
ijtc-182	53	10	policy	policy	NOUN
ijtc-182	53	11	is	be	AUX
ijtc-182	53	12	a	a	DET
ijtc-182	53	13	government	government	NOUN
ijtc-182	53	14	policy	policy	NOUN
ijtc-182	53	15	related	relate	VERB
ijtc-182	53	16	to	to	ADP
ijtc-182	53	17	regulating	regulate	VERB
ijtc-182	53	18	economic	economic	ADJ
ijtc-182	53	19	performance	performance	NOUN
ijtc-182	53	20	through	through	ADP
ijtc-182	53	21	the	the	DET
ijtc-182	53	22	government	government	NOUN
ijtc-182	53	23	revenue	revenue	NOUN
ijtc-182	53	24	and	and	CCONJ
ijtc-182	53	25	expenditure	expenditure	NOUN
ijtc-182	53	26	mechanism	mechanism	NOUN
ijtc-182	53	27	"	"	PUNCT
ijtc-182	53	28	.	.	PUNCT
ijtc-182	54	1	the	the	DET
ijtc-182	54	2	objectives	objective	NOUN
ijtc-182	54	3	of	of	ADP
ijtc-182	54	4	fiscal	fiscal	ADJ
ijtc-182	54	5	policy	policy	NOUN
ijtc-182	54	6	according	accord	VERB
ijtc-182	54	7	to	to	ADP
ijtc-182	54	8	john	john	PROPN
ijtc-182	54	9	f.	f.	PROPN
ijtc-182	54	10	due	due	ADJ
ijtc-182	54	11	(	(	PUNCT
ijtc-182	54	12	1967	1967	NUM
ijtc-182	54	13	)	)	PUNCT
ijtc-182	54	14	are	be	AUX
ijtc-182	54	15	:	:	PUNCT
ijtc-182	54	16	(	(	PUNCT
ijtc-182	54	17	1	1	X
ijtc-182	54	18	)	)	PUNCT
ijtc-182	54	19	to	to	PART
ijtc-182	54	20	increase	increase	VERB
ijtc-182	54	21	national	national	ADJ
ijtc-182	54	22	production	production	NOUN
ijtc-182	54	23	(	(	PUNCT
ijtc-182	54	24	gdp	gdp	NOUN
ijtc-182	54	25	)	)	PUNCT
ijtc-182	54	26	and	and	CCONJ
ijtc-182	54	27	economic	economic	ADJ
ijtc-182	54	28	growth	growth	NOUN
ijtc-182	54	29	or	or	CCONJ
ijtc-182	54	30	improve	improve	VERB
ijtc-182	54	31	economic	economic	ADJ
ijtc-182	54	32	conditions	condition	NOUN
ijtc-182	54	33	;	;	PUNCT
ijtc-182	54	34	and	and	CCONJ
ijtc-182	54	35	(	(	PUNCT
ijtc-182	54	36	2	2	X
ijtc-182	54	37	)	)	PUNCT
ijtc-182	54	38	to	to	PART
ijtc-182	54	39	expand	expand	VERB
ijtc-182	54	40	employment	employment	NOUN
ijtc-182	54	41	and	and	CCONJ
ijtc-182	54	42	reduce	reduce	VERB
ijtc-182	54	43	unemployment	unemployment	NOUN
ijtc-182	54	44	or	or	CCONJ
ijtc-182	54	45	seek	seek	VERB
ijtc-182	54	46	employment	employment	NOUN
ijtc-182	54	47	opportunities	opportunity	NOUN
ijtc-182	54	48	(	(	PUNCT
ijtc-182	54	49	reduce	reduce	VERB
ijtc-182	54	50	unemployment	unemployment	NOUN
ijtc-182	54	51	)	)	PUNCT
ijtc-182	54	52	,	,	PUNCT
ijtc-182	54	53	and	and	CCONJ
ijtc-182	54	54	maintain	maintain	VERB
ijtc-182	54	55	stability	stability	NOUN
ijtc-182	54	56	of	of	ADP
ijtc-182	54	57	prices	price	NOUN
ijtc-182	54	58	in	in	ADP
ijtc-182	54	59	general	general	ADJ
ijtc-182	54	60	.	.	PUNCT
ijtc-182	55	1	fiscal	fiscal	ADJ
ijtc-182	55	2	decentralization	decentralization	NOUN
ijtc-182	55	3	is	be	AUX
ijtc-182	55	4	defined	define	VERB
ijtc-182	55	5	as	as	ADP
ijtc-182	55	6	the	the	DET
ijtc-182	55	7	delegation	delegation	NOUN
ijtc-182	55	8	of	of	ADP
ijtc-182	55	9	authority	authority	NOUN
ijtc-182	55	10	in	in	ADP
ijtc-182	55	11	the	the	DET
ijtc-182	55	12	field	field	NOUN
ijtc-182	55	13	of	of	ADP
ijtc-182	55	14	budget	budget	NOUN
ijtc-182	55	15	or	or	CCONJ
ijtc-182	55	16	financial	financial	ADJ
ijtc-182	55	17	revenue	revenue	NOUN
ijtc-182	55	18	which	which	PRON
ijtc-182	55	19	was	be	AUX
ijtc-182	55	20	previously	previously	ADV
ijtc-182	55	21	centralized	centralize	VERB
ijtc-182	55	22	,	,	PUNCT
ijtc-182	55	23	both	both	PRON
ijtc-182	55	24	administratively	administratively	ADV
ijtc-182	55	25	and	and	CCONJ
ijtc-182	55	26	in	in	ADP
ijtc-182	55	27	its	its	PRON
ijtc-182	55	28	utilization	utilization	NOUN
ijtc-182	55	29	,	,	PUNCT
ijtc-182	55	30	which	which	PRON
ijtc-182	55	31	is	be	AUX
ijtc-182	55	32	regulated	regulate	VERB
ijtc-182	55	33	or	or	CCONJ
ijtc-182	55	34	carried	carry	VERB
ijtc-182	55	35	out	out	ADP
ijtc-182	55	36	by	by	ADP
ijtc-182	55	37	the	the	DET
ijtc-182	55	38	central	central	ADJ
ijtc-182	55	39	government	government	NOUN
ijtc-182	55	40	with	with	ADP
ijtc-182	55	41	the	the	DET
ijtc-182	55	42	delegation	delegation	NOUN
ijtc-182	55	43	of	of	ADP
ijtc-182	55	44	a	a	DET
ijtc-182	55	45	portion	portion	NOUN
ijtc-182	55	46	of	of	ADP
ijtc-182	55	47	authority	authority	NOUN
ijtc-182	55	48	over	over	ADP
ijtc-182	55	49	revenue	revenue	NOUN
ijtc-182	55	50	sources	source	NOUN
ijtc-182	55	51	in	in	ADP
ijtc-182	55	52	the	the	DET
ijtc-182	55	53	regions	region	NOUN
ijtc-182	55	54	,	,	PUNCT
ijtc-182	55	55	it	it	PRON
ijtc-182	55	56	is	be	AUX
ijtc-182	55	57	hoped	hope	VERB
ijtc-182	55	58	that	that	SCONJ
ijtc-182	55	59	regions	region	NOUN
ijtc-182	55	60	can	can	AUX
ijtc-182	55	61	carry	carry	VERB
ijtc-182	55	62	out	out	ADP
ijtc-182	55	63	routine	routine	ADJ
ijtc-182	55	64	tasks	task	NOUN
ijtc-182	55	65	,	,	PUNCT
ijtc-182	55	66	public	public	ADJ
ijtc-182	55	67	services	service	NOUN
ijtc-182	55	68	and	and	CCONJ
ijtc-182	55	69	increase	increase	VERB
ijtc-182	55	70	productive	productive	ADJ
ijtc-182	55	71	investment	investment	NOUN
ijtc-182	55	72	(	(	PUNCT
ijtc-182	55	73	capital	capital	NOUN
ijtc-182	55	74	investment	investment	NOUN
ijtc-182	55	75	)	)	PUNCT
ijtc-182	55	76	in	in	ADP
ijtc-182	55	77	the	the	DET
ijtc-182	55	78	region	region	NOUN
ijtc-182	55	79	.	.	PUNCT
ijtc-182	56	1	according	accord	VERB
ijtc-182	56	2	to	to	ADP
ijtc-182	56	3	kartasasmita	kartasasmita	PROPN
ijtc-182	56	4	in	in	ADP
ijtc-182	56	5	triastuti	triastuti	PROPN
ijtc-182	56	6	(	(	PUNCT
ijtc-182	56	7	2005	2005	NUM
ijtc-182	56	8	:	:	PUNCT
ijtc-182	56	9	70	70	NUM
ijtc-182	56	10	)	)	PUNCT
ijtc-182	56	11	,	,	PUNCT
ijtc-182	56	12	that	that	DET
ijtc-182	56	13	independence	independence	NOUN
ijtc-182	56	14	is	be	AUX
ijtc-182	56	15	the	the	DET
ijtc-182	56	16	essence	essence	NOUN
ijtc-182	56	17	of	of	ADP
ijtc-182	56	18	independence	independence	NOUN
ijtc-182	56	19	,	,	PUNCT
ijtc-182	56	20	namely	namely	ADV
ijtc-182	56	21	the	the	DET
ijtc-182	56	22	essence	essence	NOUN
ijtc-182	56	23	of	of	ADP
ijtc-182	56	24	every	every	DET
ijtc-182	56	25	nation	nation	NOUN
ijtc-182	56	26	to	to	PART
ijtc-182	56	27	determine	determine	VERB
ijtc-182	56	28	its	its	PRON
ijtc-182	56	29	own	own	ADJ
ijtc-182	56	30	destiny	destiny	NOUN
ijtc-182	56	31	and	and	CCONJ
ijtc-182	56	32	determine	determine	VERB
ijtc-182	56	33	what	what	PRON
ijtc-182	56	34	is	be	AUX
ijtc-182	56	35	best	good	ADJ
ijtc-182	56	36	for	for	ADP
ijtc-182	56	37	itself	itself	PRON
ijtc-182	56	38	.	.	PUNCT
ijtc-182	57	1	one	one	NUM
ijtc-182	57	2	of	of	ADP
ijtc-182	57	3	the	the	DET
ijtc-182	57	4	objectives	objective	NOUN
ijtc-182	57	5	of	of	ADP
ijtc-182	57	6	implementing	implement	VERB
ijtc-182	57	7	autonomy	autonomy	NOUN
ijtc-182	57	8	is	be	AUX
ijtc-182	57	9	to	to	PART
ijtc-182	57	10	provide	provide	VERB
ijtc-182	57	11	opportunities	opportunity	NOUN
ijtc-182	57	12	for	for	ADP
ijtc-182	57	13	regional	regional	ADJ
ijtc-182	57	14	autonomy	autonomy	NOUN
ijtc-182	57	15	to	to	PART
ijtc-182	57	16	manage	manage	VERB
ijtc-182	57	17	their	their	PRON
ijtc-182	57	18	own	own	ADJ
ijtc-182	57	19	finances	finance	NOUN
ijtc-182	57	20	through	through	ADP
ijtc-182	57	21	the	the	DET
ijtc-182	57	22	delegation	delegation	NOUN
ijtc-182	57	23	of	of	ADP
ijtc-182	57	24	authority	authority	NOUN
ijtc-182	57	25	in	in	ADP
ijtc-182	57	26	the	the	DET
ijtc-182	57	27	form	form	NOUN
ijtc-182	57	28	of	of	ADP
ijtc-182	57	29	fiscal	fiscal	ADJ
ijtc-182	57	30	decentralization	decentralization	NOUN
ijtc-182	57	31	.	.	PUNCT
ijtc-182	58	1	fiscal	fiscal	ADJ
ijtc-182	58	2	independence	independence	NOUN
ijtc-182	58	3	is	be	AUX
ijtc-182	58	4	very	very	ADV
ijtc-182	58	5	important	important	ADJ
ijtc-182	58	6	for	for	ADP
ijtc-182	58	7	the	the	DET
ijtc-182	58	8	regions	region	NOUN
ijtc-182	58	9	,	,	PUNCT
ijtc-182	58	10	especially	especially	ADV
ijtc-182	58	11	in	in	ADP
ijtc-182	58	12	relation	relation	NOUN
ijtc-182	58	13	to	to	ADP
ijtc-182	58	14	the	the	DET
ijtc-182	58	15	fiscal	fiscal	ADJ
ijtc-182	58	16	contribution	contribution	NOUN
ijtc-182	58	17	to	to	ADP
ijtc-182	58	18	the	the	DET
ijtc-182	58	19	regional	regional	ADJ
ijtc-182	58	20	economic	economic	ADJ
ijtc-182	58	21	growth	growth	NOUN
ijtc-182	58	22	itself	itself	PRON
ijtc-182	58	23	.	.	PUNCT
ijtc-182	59	1	according	accord	VERB
ijtc-182	59	2	to	to	ADP
ijtc-182	59	3	udjianto	udjianto	PROPN
ijtc-182	59	4	(	(	PUNCT
ijtc-182	59	5	2005	2005	NUM
ijtc-182	59	6	)	)	PUNCT
ijtc-182	59	7	,	,	PUNCT
ijtc-182	59	8	to	to	PART
ijtc-182	59	9	measure	measure	VERB
ijtc-182	59	10	the	the	DET
ijtc-182	59	11	growth	growth	NOUN
ijtc-182	59	12	rate	rate	NOUN
ijtc-182	59	13	of	of	ADP
ijtc-182	59	14	regional	regional	ADJ
ijtc-182	59	15	original	original	ADJ
ijtc-182	59	16	revenue	revenue	NOUN
ijtc-182	59	17	(	(	PUNCT
ijtc-182	59	18	pad	pad	NOUN
ijtc-182	59	19	)	)	PUNCT
ijtc-182	59	20	and	and	CCONJ
ijtc-182	59	21	regional	regional	ADJ
ijtc-182	59	22	revenue	revenue	NOUN
ijtc-182	59	23	and	and	CCONJ
ijtc-182	59	24	expenditure	expenditure	NOUN
ijtc-182	59	25	budget	budget	NOUN
ijtc-182	59	26	(	(	PUNCT
ijtc-182	59	27	apbd	apbd	NOUN
ijtc-182	59	28	)	)	PUNCT
ijtc-182	59	29	to	to	PART
ijtc-182	59	30	obtain	obtain	VERB
ijtc-182	59	31	regional	regional	ADJ
ijtc-182	59	32	financial	financial	ADJ
ijtc-182	59	33	conditions	condition	NOUN
ijtc-182	59	34	are	be	AUX
ijtc-182	59	35	as	as	SCONJ
ijtc-182	59	36	follows	follow	VERB
ijtc-182	59	37	:	:	PUNCT
ijtc-182	59	38	padt	padt	NOUN
ijtc-182	59	39	1	1	NUM
ijtc-182	59	40	tp	tp	NOUN
ijtc-182	59	41	padt	padt	NOUN
ijtc-182	59	42	=	=	PUNCT
ijtc-182	59	43	x	x	SYM
ijtc-182	59	44	100	100	NUM
ijtc-182	59	45	%	%	NOUN
ijtc-182	59	46	padt	padt	NOUN
ijtc-182	59	47	1	1	NUM
ijtc-182	59	48	and	and	CCONJ
ijtc-182	59	49	to	to	PART
ijtc-182	59	50	measure	measure	VERB
ijtc-182	59	51	how	how	SCONJ
ijtc-182	59	52	much	much	ADJ
ijtc-182	59	53	the	the	DET
ijtc-182	59	54	degree	degree	NOUN
ijtc-182	59	55	of	of	ADP
ijtc-182	59	56	fiscal	fiscal	ADJ
ijtc-182	59	57	autonomy	autonomy	NOUN
ijtc-182	59	58	,	,	PUNCT
ijtc-182	59	59	it	it	PRON
ijtc-182	59	60	can	can	AUX
ijtc-182	59	61	be	be	AUX
ijtc-182	59	62	seen	see	VERB
ijtc-182	59	63	from	from	ADP
ijtc-182	59	64	the	the	DET
ijtc-182	59	65	formula	formula	NOUN
ijtc-182	59	66	below	below	ADP
ijtc-182	59	67	:	:	PUNCT
ijtc-182	59	68	padt	padt	ADJ
ijtc-182	59	69	dof	dof	NOUN
ijtc-182	59	70	=	=	NOUN
ijtc-182	59	71	x	x	SYM
ijtc-182	59	72	100	100	NUM
ijtc-182	59	73	%	%	NOUN
ijtc-182	59	74	tpdt	tpdt	ADJ
ijtc-182	59	75	policy	policy	NOUN
ijtc-182	59	76	analysis	analysis	NOUN
ijtc-182	59	77	of	of	ADP
ijtc-182	59	78	the	the	DET
ijtc-182	59	79	regional	regional	ADJ
ijtc-182	59	80	government	government	NOUN
ijtc-182	59	81	of	of	ADP
ijtc-182	59	82	bengkulu	bengkulu	VERB
ijtc-182	59	83	province	province	NOUN
ijtc-182	59	84	in	in	ADP
ijtc-182	59	85	supporting	support	VERB
ijtc-182	59	86	fiscal	fiscal	ADJ
ijtc-182	59	87	independence	independence	NOUN
ijtc-182	59	88	in	in	ADP
ijtc-182	59	89	the	the	DET
ijtc-182	59	90	autonomy	autonomy	NOUN
ijtc-182	59	91	era	era	NOUN
ijtc-182	59	92	(	(	PUNCT
ijtc-182	59	93	case	case	NOUN
ijtc-182	59	94	study	study	NOUN
ijtc-182	59	95	on	on	ADP
ijtc-182	59	96	revenue	revenue	NOUN
ijtc-182	59	97	department	department	PROPN
ijtc-182	59	98	of	of	ADP
ijtc-182	59	99	bengkulu	bengkulu	VERB
ijtc-182	59	100	province	province	NOUN
ijtc-182	59	101	)	)	PUNCT
ijtc-182	59	102	susanto	susanto	NOUN
ijtc-182	59	103	,	,	PUNCT
ijtc-182	59	104	suminar	suminar	NOUN
ijtc-182	59	105	,	,	PUNCT
ijtc-182	59	106	&	&	CCONJ
ijtc-182	59	107	suharto	suharto	PROPN
ijtc-182	60	1	246	246	NUM
ijtc-182	61	1	|	|	ADV
ijtc-182	61	2	ilomata	ilomata	PROPN
ijtc-182	61	3	international	international	ADJ
ijtc-182	61	4	journal	journal	NOUN
ijtc-182	61	5	of	of	ADP
ijtc-182	61	6	tax	tax	PROPN
ijtc-182	61	7	&	&	CCONJ
ijtc-182	61	8	accounting	accounting	PROPN
ijtc-182	61	9	vol	vol	NOUN
ijtc-182	61	10	.	.	PROPN
ijtc-182	62	1	1	1	NUM
ijtc-182	62	2	no	no	NOUN
ijtc-182	62	3	.	.	NOUN
ijtc-182	63	1	4	4	NUM
ijtc-182	63	2	october	october	PROPN
ijtc-182	63	3	2020	2020	NUM
ijtc-182	63	4	the	the	PRON
ijtc-182	63	5	higher	high	ADJ
ijtc-182	63	6	the	the	DET
ijtc-182	63	7	independence	independence	NOUN
ijtc-182	63	8	of	of	ADP
ijtc-182	63	9	a	a	DET
ijtc-182	63	10	region	region	NOUN
ijtc-182	63	11	,	,	PUNCT
ijtc-182	63	12	it	it	PRON
ijtc-182	63	13	shows	show	VERB
ijtc-182	63	14	that	that	SCONJ
ijtc-182	63	15	the	the	DET
ijtc-182	63	16	region	region	NOUN
ijtc-182	63	17	is	be	AUX
ijtc-182	63	18	more	more	ADV
ijtc-182	63	19	able	able	ADJ
ijtc-182	63	20	to	to	PART
ijtc-182	63	21	finance	finance	VERB
ijtc-182	63	22	its	its	PRON
ijtc-182	63	23	own	own	ADJ
ijtc-182	63	24	expenses	expense	NOUN
ijtc-182	63	25	without	without	ADP
ijtc-182	63	26	assistance	assistance	NOUN
ijtc-182	63	27	from	from	ADP
ijtc-182	63	28	the	the	DET
ijtc-182	63	29	central	central	ADJ
ijtc-182	63	30	government	government	NOUN
ijtc-182	63	31	.	.	PUNCT
ijtc-182	64	1	when	when	SCONJ
ijtc-182	64	2	combined	combine	VERB
ijtc-182	64	3	with	with	ADP
ijtc-182	64	4	the	the	DET
ijtc-182	64	5	degree	degree	NOUN
ijtc-182	64	6	of	of	ADP
ijtc-182	64	7	fiscal	fiscal	ADJ
ijtc-182	64	8	decentralization	decentralization	NOUN
ijtc-182	64	9	used	use	VERB
ijtc-182	64	10	to	to	PART
ijtc-182	64	11	see	see	VERB
ijtc-182	64	12	the	the	DET
ijtc-182	64	13	contribution	contribution	NOUN
ijtc-182	64	14	of	of	ADP
ijtc-182	64	15	local	local	ADJ
ijtc-182	64	16	revenue	revenue	NOUN
ijtc-182	64	17	to	to	ADP
ijtc-182	64	18	regional	regional	ADJ
ijtc-182	64	19	revenue	revenue	NOUN
ijtc-182	64	20	as	as	ADP
ijtc-182	64	21	a	a	DET
ijtc-182	64	22	whole	whole	NOUN
ijtc-182	64	23	,	,	PUNCT
ijtc-182	64	24	it	it	PRON
ijtc-182	64	25	will	will	AUX
ijtc-182	64	26	show	show	VERB
ijtc-182	64	27	the	the	DET
ijtc-182	64	28	overall	overall	ADJ
ijtc-182	64	29	regional	regional	ADJ
ijtc-182	64	30	financial	financial	ADJ
ijtc-182	64	31	performance	performance	NOUN
ijtc-182	64	32	.	.	PUNCT
ijtc-182	65	1	(	(	PUNCT
ijtc-182	65	2	figure	figure	NOUN
ijtc-182	65	3	1	1	NUM
ijtc-182	65	4	.	.	PUNCT
ijtc-182	66	1	post	post	ADJ
ijtc-182	66	2	-	-	ADJ
ijtc-182	66	3	research	research	ADJ
ijtc-182	66	4	sources	source	NOUN
ijtc-182	66	5	,	,	PUNCT
ijtc-182	66	6	2018	2018	NUM
ijtc-182	66	7	)	)	PUNCT
ijtc-182	66	8	methods	method	NOUN
ijtc-182	66	9	this	this	DET
ijtc-182	66	10	type	type	NOUN
ijtc-182	66	11	of	of	ADP
ijtc-182	66	12	research	research	NOUN
ijtc-182	66	13	is	be	AUX
ijtc-182	66	14	a	a	DET
ijtc-182	66	15	quantitative	quantitative	ADJ
ijtc-182	66	16	descriptive	descriptive	ADJ
ijtc-182	66	17	research	research	NOUN
ijtc-182	66	18	that	that	PRON
ijtc-182	66	19	aims	aim	VERB
ijtc-182	66	20	to	to	PART
ijtc-182	66	21	provide	provide	VERB
ijtc-182	66	22	an	an	DET
ijtc-182	66	23	overview	overview	NOUN
ijtc-182	66	24	of	of	ADP
ijtc-182	66	25	the	the	DET
ijtc-182	66	26	degree	degree	NOUN
ijtc-182	66	27	of	of	ADP
ijtc-182	66	28	fiscal	fiscal	ADJ
ijtc-182	66	29	independence	independence	NOUN
ijtc-182	66	30	in	in	ADP
ijtc-182	66	31	bengkulu	bengkulu	VERB
ijtc-182	66	32	province	province	NOUN
ijtc-182	66	33	.	.	PUNCT
ijtc-182	67	1	in	in	ADP
ijtc-182	67	2	addition	addition	NOUN
ijtc-182	67	3	,	,	PUNCT
ijtc-182	67	4	it	it	PRON
ijtc-182	67	5	also	also	ADV
ijtc-182	67	6	provides	provide	VERB
ijtc-182	67	7	an	an	DET
ijtc-182	67	8	overview	overview	NOUN
ijtc-182	67	9	of	of	ADP
ijtc-182	67	10	the	the	DET
ijtc-182	67	11	bengkulu	bengkulu	VERB
ijtc-182	67	12	provincial	provincial	ADJ
ijtc-182	67	13	government	government	NOUN
ijtc-182	67	14	policy	policy	NOUN
ijtc-182	67	15	in	in	ADP
ijtc-182	67	16	supporting	support	VERB
ijtc-182	67	17	fiscal	fiscal	ADJ
ijtc-182	67	18	independence	independence	NOUN
ijtc-182	67	19	in	in	ADP
ijtc-182	67	20	bengkulu	bengkulu	VERB
ijtc-182	67	21	province	province	NOUN
ijtc-182	67	22	in	in	ADP
ijtc-182	67	23	the	the	DET
ijtc-182	67	24	autonomy	autonomy	NOUN
ijtc-182	67	25	era	era	NOUN
ijtc-182	67	26	.	.	PUNCT
ijtc-182	68	1	from	from	ADP
ijtc-182	68	2	the	the	DET
ijtc-182	68	3	description	description	NOUN
ijtc-182	68	4	of	of	ADP
ijtc-182	68	5	fiscal	fiscal	ADJ
ijtc-182	68	6	independence	independence	NOUN
ijtc-182	68	7	and	and	CCONJ
ijtc-182	68	8	existing	exist	VERB
ijtc-182	68	9	government	government	NOUN
ijtc-182	68	10	policies	policy	NOUN
ijtc-182	68	11	,	,	PUNCT
ijtc-182	68	12	it	it	PRON
ijtc-182	68	13	will	will	AUX
ijtc-182	68	14	be	be	AUX
ijtc-182	68	15	analyzed	analyze	VERB
ijtc-182	68	16	,	,	PUNCT
ijtc-182	68	17	whether	whether	SCONJ
ijtc-182	68	18	everything	everything	PRON
ijtc-182	68	19	has	have	AUX
ijtc-182	68	20	gone	go	VERB
ijtc-182	68	21	as	as	ADV
ijtc-182	68	22	expected	expect	VERB
ijtc-182	68	23	or	or	CCONJ
ijtc-182	68	24	not	not	PART
ijtc-182	68	25	.	.	PUNCT
ijtc-182	69	1	the	the	DET
ijtc-182	69	2	focus	focus	NOUN
ijtc-182	69	3	and	and	CCONJ
ijtc-182	69	4	research	research	NOUN
ijtc-182	69	5	aspects	aspect	NOUN
ijtc-182	69	6	are	be	AUX
ijtc-182	69	7	as	as	SCONJ
ijtc-182	69	8	follows	follow	VERB
ijtc-182	69	9	:	:	PUNCT
ijtc-182	69	10	table	table	NOUN
ijtc-182	69	11	1	1	NUM
ijtc-182	69	12	.	.	PUNCT
ijtc-182	70	1	the	the	DET
ijtc-182	70	2	focus	focus	NOUN
ijtc-182	70	3	and	and	CCONJ
ijtc-182	70	4	research	research	NOUN
ijtc-182	70	5	aspects	aspect	NOUN
ijtc-182	70	6	focus	focus	NOUN
ijtc-182	70	7	aspects	aspect	NOUN
ijtc-182	70	8	benchmarks	benchmark	VERB
ijtc-182	70	9	government	government	NOUN
ijtc-182	70	10	policies	policy	NOUN
ijtc-182	70	11	in	in	ADP
ijtc-182	70	12	support	support	NOUN
ijtc-182	70	13	of	of	ADP
ijtc-182	70	14	fiscal	fiscal	ADJ
ijtc-182	70	15	independence	independence	NOUN
ijtc-182	70	16	enhancement	enhancement	NOUN
ijtc-182	70	17	pad	pad	NOUN
ijtc-182	70	18	a.	a.	NOUN
ijtc-182	70	19	local	local	PROPN
ijtc-182	70	20	tax	tax	PROPN
ijtc-182	70	21	b.	b.	PROPN
ijtc-182	70	22	regional	regional	PROPN
ijtc-182	70	23	retribution	retribution	NOUN
ijtc-182	70	24	c.	c.	PROPN
ijtc-182	70	25	bumd	bumd	PROPN
ijtc-182	70	26	profits	profit	NOUN
ijtc-182	70	27	d.	d.	PROPN
ijtc-182	70	28	other	other	ADJ
ijtc-182	70	29	legal	legal	ADJ
ijtc-182	70	30	pad	pad	NOUN
ijtc-182	70	31	per	per	ADP
ijtc-182	70	32	capita	capita	X
ijtc-182	70	33	income	income	NOUN
ijtc-182	70	34	increase	increase	NOUN
ijtc-182	70	35	a.	a.	NOUN
ijtc-182	70	36	total	total	PROPN
ijtc-182	70	37	population	population	PROPN
ijtc-182	70	38	b.	b.	PROPN
ijtc-182	70	39	grdp	grdp	PROPN
ijtc-182	71	1	nvestment	nvestment	PROPN
ijtc-182	71	2	value	value	PROPN
ijtc-182	71	3	a.	a.	PROPN
ijtc-182	71	4	gross	gross	ADJ
ijtc-182	71	5	fixed	fix	VERB
ijtc-182	71	6	capital	capital	NOUN
ijtc-182	71	7	formation	formation	PROPN
ijtc-182	71	8	b.	b.	PROPN
ijtc-182	71	9	change	change	NOUN
ijtc-182	71	10	in	in	ADP
ijtc-182	71	11	stock	stock	NOUN
ijtc-182	71	12	government	government	NOUN
ijtc-182	71	13	expenditure	expenditure	NOUN
ijtc-182	71	14	arrangement	arrangement	NOUN
ijtc-182	71	15	a.	a.	PROPN
ijtc-182	71	16	direct	direct	PROPN
ijtc-182	71	17	shopping	shopping	PROPN
ijtc-182	71	18	b.	b.	PROPN
ijtc-182	71	19	indirect	indirect	PROPN
ijtc-182	71	20	shopping	shopping	NOUN
ijtc-182	71	21	this	this	DET
ijtc-182	71	22	research	research	NOUN
ijtc-182	71	23	uses	use	VERB
ijtc-182	71	24	secondary	secondary	ADJ
ijtc-182	71	25	data	datum	NOUN
ijtc-182	71	26	(	(	PUNCT
ijtc-182	71	27	time	time	NOUN
ijtc-182	71	28	series	series	PROPN
ijtc-182	71	29	)	)	PUNCT
ijtc-182	71	30	during	during	ADP
ijtc-182	71	31	the	the	DET
ijtc-182	71	32	period	period	NOUN
ijtc-182	71	33	2012	2012	NUM
ijtc-182	71	34	to	to	ADP
ijtc-182	71	35	2016	2016	NUM
ijtc-182	71	36	.	.	PUNCT
ijtc-182	72	1	the	the	DET
ijtc-182	72	2	use	use	NOUN
ijtc-182	72	3	of	of	ADP
ijtc-182	72	4	secondary	secondary	ADJ
ijtc-182	72	5	data	datum	NOUN
ijtc-182	72	6	with	with	ADP
ijtc-182	72	7	a	a	DET
ijtc-182	72	8	relatively	relatively	ADV
ijtc-182	72	9	short	short	ADJ
ijtc-182	72	10	study	study	NOUN
ijtc-182	72	11	period	period	NOUN
ijtc-182	72	12	of	of	ADP
ijtc-182	72	13	5	5	NUM
ijtc-182	72	14	(	(	PUNCT
ijtc-182	72	15	five	five	NUM
ijtc-182	72	16	)	)	PUNCT
ijtc-182	72	17	years	year	NOUN
ijtc-182	72	18	is	be	AUX
ijtc-182	72	19	a	a	DET
ijtc-182	72	20	problem	problem	NOUN
ijtc-182	72	21	of	of	ADP
ijtc-182	72	22	inaccurate	inaccurate	ADJ
ijtc-182	72	23	data	datum	NOUN
ijtc-182	72	24	collection	collection	NOUN
ijtc-182	72	25	and	and	CCONJ
ijtc-182	72	26	limited	limited	ADJ
ijtc-182	72	27	data	datum	NOUN
ijtc-182	72	28	from	from	ADP
ijtc-182	72	29	various	various	ADJ
ijtc-182	72	30	institutions	institution	NOUN
ijtc-182	72	31	.	.	PUNCT
ijtc-182	73	1	the	the	DET
ijtc-182	73	2	data	data	NOUN
ijtc-182	73	3	source	source	NOUN
ijtc-182	73	4	used	use	VERB
ijtc-182	73	5	in	in	ADP
ijtc-182	73	6	this	this	DET
ijtc-182	73	7	study	study	NOUN
ijtc-182	73	8	is	be	AUX
ijtc-182	73	9	annual	annual	ADJ
ijtc-182	73	10	data	datum	NOUN
ijtc-182	73	11	which	which	PRON
ijtc-182	73	12	is	be	AUX
ijtc-182	73	13	converted	convert	VERB
ijtc-182	73	14	into	into	ADP
ijtc-182	73	15	quarterly	quarterly	ADJ
ijtc-182	73	16	data	datum	NOUN
ijtc-182	73	17	,	,	PUNCT
ijtc-182	73	18	so	so	SCONJ
ijtc-182	73	19	that	that	SCONJ
ijtc-182	73	20	linear	linear	ADJ
ijtc-182	73	21	interpolation	interpolation	NOUN
ijtc-182	73	22	is	be	AUX
ijtc-182	73	23	carried	carry	VERB
ijtc-182	73	24	out	out	ADP
ijtc-182	73	25	with	with	ADP
ijtc-182	73	26	the	the	DET
ijtc-182	73	27	following	follow	VERB
ijtc-182	73	28	formula	formula	NOUN
ijtc-182	73	29	:	:	PUNCT
ijtc-182	73	30	qk1	qk1	NOUN
ijtc-182	73	31	=	=	SYM
ijtc-182	73	32	¼	¼	NOUN
ijtc-182	73	33	[	[	X
ijtc-182	73	34	(	(	PUNCT
ijtc-182	73	35	qt	qt	ADP
ijtc-182	73	36	4,5	4,5	NUM
ijtc-182	73	37	/	/	SYM
ijtc-182	73	38	12	12	NUM
ijtc-182	73	39	(	(	PUNCT
ijtc-182	73	40	qt	qt	NOUN
ijtc-182	73	41	qt-1	qt-1	NOUN
ijtc-182	73	42	)	)	PUNCT
ijtc-182	73	43	]	]	PUNCT
ijtc-182	74	1	qk2	qk2	NOUN
ijtc-182	74	2	=	=	SYM
ijtc-182	74	3	¼	¼	NOUN
ijtc-182	74	4	[	[	X
ijtc-182	74	5	(	(	PUNCT
ijtc-182	74	6	qt	qt	ADP
ijtc-182	74	7	1,5	1,5	NUM
ijtc-182	74	8	/	/	SYM
ijtc-182	74	9	12	12	NUM
ijtc-182	74	10	(	(	PUNCT
ijtc-182	74	11	qt	qt	NOUN
ijtc-182	74	12	qt-1	qt-1	NOUN
ijtc-182	74	13	)	)	PUNCT
ijtc-182	74	14	]	]	PUNCT
ijtc-182	75	1	qk3	qk3	NOUN
ijtc-182	75	2	=	=	SYM
ijtc-182	75	3	¼	¼	NOUN
ijtc-182	75	4	[	[	X
ijtc-182	75	5	(	(	PUNCT
ijtc-182	75	6	qt	qt	NOUN
ijtc-182	75	7	+	+	NOUN
ijtc-182	75	8	1,5	1,5	NUM
ijtc-182	75	9	/	/	SYM
ijtc-182	75	10	12	12	NUM
ijtc-182	75	11	(	(	PUNCT
ijtc-182	75	12	qt	qt	NOUN
ijtc-182	75	13	qt-1	qt-1	NOUN
ijtc-182	75	14	)	)	PUNCT
ijtc-182	75	15	]	]	PUNCT
ijtc-182	76	1	qk4	qk4	NOUN
ijtc-182	76	2	=	=	PUNCT
ijtc-182	76	3	¼	¼	NOUN
ijtc-182	76	4	[	[	X
ijtc-182	76	5	(	(	PUNCT
ijtc-182	76	6	qt	qt	NOUN
ijtc-182	76	7	+	+	NOUN
ijtc-182	76	8	4,5	4,5	NUM
ijtc-182	76	9	/	/	SYM
ijtc-182	76	10	12	12	NUM
ijtc-182	76	11	(	(	PUNCT
ijtc-182	76	12	qt	qt	NOUN
ijtc-182	76	13	qt-1	qt-1	NOUN
ijtc-182	76	14	)	)	PUNCT
ijtc-182	76	15	]	]	PUNCT
ijtc-182	76	16	enhanc	enhanc	VERB
ijtc-182	76	17	ement	ement	ADJ
ijtc-182	76	18	pad	pad	NOUN
ijtc-182	76	19	ncome	ncome	NOUN
ijtc-182	76	20	per	per	ADP
ijtc-182	76	21	capita	capita	X
ijtc-182	76	22	investation	investation	NOUN
ijtc-182	76	23	degree	degree	NOUN
ijtc-182	76	24	of	of	ADP
ijtc-182	76	25	fiscal	fiscal	ADJ
ijtc-182	76	26	independence	independence	NOUN
ijtc-182	76	27	government	government	NOUN
ijtc-182	76	28	expenditure	expenditure	NOUN
ijtc-182	76	29	government	government	NOUN
ijtc-182	76	30	policies	policy	NOUN
ijtc-182	76	31	in	in	ADP
ijtc-182	76	32	support	support	NOUN
ijtc-182	76	33	of	of	ADP
ijtc-182	76	34	fiscal	fiscal	ADJ
ijtc-182	76	35	independence	independence	NOUN
ijtc-182	76	36	policy	policy	NOUN
ijtc-182	76	37	analysis	analysis	NOUN
ijtc-182	76	38	of	of	ADP
ijtc-182	76	39	the	the	DET
ijtc-182	76	40	regional	regional	ADJ
ijtc-182	76	41	government	government	NOUN
ijtc-182	76	42	of	of	ADP
ijtc-182	76	43	bengkulu	bengkulu	VERB
ijtc-182	76	44	province	province	NOUN
ijtc-182	76	45	in	in	ADP
ijtc-182	76	46	supporting	support	VERB
ijtc-182	76	47	fiscal	fiscal	ADJ
ijtc-182	76	48	independence	independence	NOUN
ijtc-182	76	49	in	in	ADP
ijtc-182	76	50	the	the	DET
ijtc-182	76	51	autonomy	autonomy	NOUN
ijtc-182	76	52	era	era	NOUN
ijtc-182	76	53	(	(	PUNCT
ijtc-182	76	54	case	case	NOUN
ijtc-182	76	55	study	study	NOUN
ijtc-182	76	56	on	on	ADP
ijtc-182	76	57	revenue	revenue	NOUN
ijtc-182	76	58	department	department	PROPN
ijtc-182	76	59	of	of	ADP
ijtc-182	76	60	bengkulu	bengkulu	VERB
ijtc-182	76	61	province	province	NOUN
ijtc-182	76	62	)	)	PUNCT
ijtc-182	76	63	susanto	susanto	NOUN
ijtc-182	76	64	,	,	PUNCT
ijtc-182	76	65	suminar	suminar	NOUN
ijtc-182	76	66	,	,	PUNCT
ijtc-182	76	67	&	&	CCONJ
ijtc-182	76	68	suharto	suharto	PROPN
ijtc-182	76	69	247	247	NUM
ijtc-182	76	70	|	|	NOUN
ijtc-182	76	71	ilomata	ilomata	NOUN
ijtc-182	76	72	international	international	ADJ
ijtc-182	76	73	journal	journal	NOUN
ijtc-182	76	74	of	of	ADP
ijtc-182	76	75	tax	tax	PROPN
ijtc-182	76	76	&	&	CCONJ
ijtc-182	76	77	accounting	accounting	PROPN
ijtc-182	76	78	vol	vol	NOUN
ijtc-182	76	79	.	.	PROPN
ijtc-182	77	1	1	1	NUM
ijtc-182	78	1	no	no	NOUN
ijtc-182	78	2	.	.	NOUN
ijtc-182	79	1	4	4	NUM
ijtc-182	79	2	october	october	NOUN
ijtc-182	79	3	2020	2020	NUM
ijtc-182	80	1	where	where	SCONJ
ijtc-182	80	2	:	:	PUNCT
ijtc-182	80	3	qk1	qk1	NOUN
ijtc-182	80	4	=	=	PUNCT
ijtc-182	80	5	first	first	ADJ
ijtc-182	80	6	quarter	quarter	NOUN
ijtc-182	80	7	qk2	qk2	NOUN
ijtc-182	80	8	=	=	PUNCT
ijtc-182	80	9	second	second	ADJ
ijtc-182	80	10	quarter	quarter	NOUN
ijtc-182	80	11	qk3	qk3	NOUN
ijtc-182	80	12	=	=	SYM
ijtc-182	80	13	third	third	ADJ
ijtc-182	80	14	quarter	quarter	NOUN
ijtc-182	80	15	qk4	qk4	NOUN
ijtc-182	80	16	=	=	PUNCT
ijtc-182	80	17	fourth	fourth	ADJ
ijtc-182	80	18	quarter	quarter	NOUN
ijtc-182	80	19	qkt	qkt	NOUN
ijtc-182	80	20	=	=	NOUN
ijtc-182	80	21	quarter	quarter	NOUN
ijtc-182	80	22	in	in	ADP
ijtc-182	80	23	year	year	NOUN
ijtc-182	80	24	t	t	PROPN
ijtc-182	80	25	qkt-1	qkt-1	PUNCT
ijtc-182	80	26	=	=	NOUN
ijtc-182	80	27	quarter	quarter	NOUN
ijtc-182	80	28	in	in	ADP
ijtc-182	80	29	the	the	DET
ijtc-182	80	30	previous	previous	ADJ
ijtc-182	80	31	year	year	NOUN
ijtc-182	80	32	the	the	DET
ijtc-182	80	33	quarterly	quarterly	ADJ
ijtc-182	80	34	result	result	NOUN
ijtc-182	80	35	data	datum	NOUN
ijtc-182	80	36	will	will	AUX
ijtc-182	80	37	then	then	ADV
ijtc-182	80	38	be	be	AUX
ijtc-182	80	39	shifted	shift	VERB
ijtc-182	80	40	,	,	PUNCT
ijtc-182	80	41	the	the	DET
ijtc-182	80	42	calculation	calculation	NOUN
ijtc-182	80	43	result	result	VERB
ijtc-182	80	44	for	for	ADP
ijtc-182	80	45	the	the	DET
ijtc-182	80	46	first	first	ADJ
ijtc-182	80	47	quarter	quarter	NOUN
ijtc-182	80	48	will	will	AUX
ijtc-182	80	49	become	become	VERB
ijtc-182	80	50	the	the	DET
ijtc-182	80	51	fourth	fourth	ADJ
ijtc-182	80	52	quarter	quarter	NOUN
ijtc-182	80	53	of	of	ADP
ijtc-182	80	54	the	the	DET
ijtc-182	80	55	previous	previous	ADJ
ijtc-182	80	56	year	year	NOUN
ijtc-182	80	57	,	,	PUNCT
ijtc-182	80	58	and	and	CCONJ
ijtc-182	80	59	the	the	DET
ijtc-182	80	60	second	second	ADJ
ijtc-182	80	61	quarterly	quarterly	ADJ
ijtc-182	80	62	result	result	NOUN
ijtc-182	80	63	will	will	AUX
ijtc-182	80	64	be	be	AUX
ijtc-182	80	65	the	the	DET
ijtc-182	80	66	first	first	ADJ
ijtc-182	80	67	quarter	quarter	NOUN
ijtc-182	80	68	of	of	ADP
ijtc-182	80	69	the	the	DET
ijtc-182	80	70	year	year	NOUN
ijtc-182	80	71	thereafter	thereafter	ADV
ijtc-182	80	72	.	.	PUNCT
ijtc-182	81	1	for	for	ADP
ijtc-182	81	2	example	example	NOUN
ijtc-182	81	3	in	in	ADP
ijtc-182	81	4	2012/2013	2012/2013	NUM
ijtc-182	81	5	,	,	PUNCT
ijtc-182	81	6	the	the	DET
ijtc-182	81	7	first	first	ADJ
ijtc-182	81	8	quarterly	quarterly	ADJ
ijtc-182	81	9	result	result	NOUN
ijtc-182	81	10	will	will	AUX
ijtc-182	81	11	be	be	AUX
ijtc-182	81	12	the	the	DET
ijtc-182	81	13	fourth	fourth	ADJ
ijtc-182	81	14	quarter	quarter	NOUN
ijtc-182	81	15	of	of	ADP
ijtc-182	81	16	2012	2012	NUM
ijtc-182	81	17	and	and	CCONJ
ijtc-182	81	18	the	the	DET
ijtc-182	81	19	second	second	ADJ
ijtc-182	81	20	quarter	quarter	NOUN
ijtc-182	81	21	result	result	NOUN
ijtc-182	81	22	will	will	AUX
ijtc-182	81	23	be	be	AUX
ijtc-182	81	24	the	the	DET
ijtc-182	81	25	first	first	ADJ
ijtc-182	81	26	quarter	quarter	NOUN
ijtc-182	81	27	of	of	ADP
ijtc-182	81	28	2013	2013	NUM
ijtc-182	81	29	.	.	PUNCT
ijtc-182	82	1	analysis	analysis	NOUN
ijtc-182	82	2	of	of	ADP
ijtc-182	82	3	the	the	DET
ijtc-182	82	4	data	datum	NOUN
ijtc-182	82	5	used	use	VERB
ijtc-182	82	6	to	to	PART
ijtc-182	82	7	determine	determine	VERB
ijtc-182	82	8	whether	whether	SCONJ
ijtc-182	82	9	or	or	CCONJ
ijtc-182	82	10	not	not	PART
ijtc-182	82	11	there	there	PRON
ijtc-182	82	12	is	be	VERB
ijtc-182	82	13	an	an	DET
ijtc-182	82	14	effect	effect	NOUN
ijtc-182	82	15	of	of	ADP
ijtc-182	82	16	the	the	DET
ijtc-182	82	17	variable	variable	NOUN
ijtc-182	82	18	per	per	ADP
ijtc-182	82	19	capita	capita	X
ijtc-182	82	20	income	income	NOUN
ijtc-182	82	21	(	(	PUNCT
ijtc-182	82	22	x1	x1	PROPN
ijtc-182	82	23	)	)	PUNCT
ijtc-182	82	24	,	,	PUNCT
ijtc-182	82	25	investment	investment	NOUN
ijtc-182	82	26	(	(	PUNCT
ijtc-182	82	27	x2	x2	PROPN
ijtc-182	82	28	)	)	PUNCT
ijtc-182	82	29	and	and	CCONJ
ijtc-182	82	30	government	government	NOUN
ijtc-182	82	31	expenditure	expenditure	NOUN
ijtc-182	82	32	(	(	PUNCT
ijtc-182	82	33	x3	x3	ADJ
ijtc-182	82	34	)	)	PUNCT
ijtc-182	82	35	on	on	ADP
ijtc-182	82	36	the	the	DET
ijtc-182	82	37	increase	increase	NOUN
ijtc-182	82	38	in	in	ADP
ijtc-182	82	39	regional	regional	ADJ
ijtc-182	82	40	original	original	ADJ
ijtc-182	82	41	income	income	NOUN
ijtc-182	82	42	(	(	PUNCT
ijtc-182	82	43	y	y	NOUN
ijtc-182	82	44	)	)	PUNCT
ijtc-182	82	45	bengkulu	bengkulu	VERB
ijtc-182	82	46	province	province	NOUN
ijtc-182	82	47	used	use	VERB
ijtc-182	82	48	multiple	multiple	ADJ
ijtc-182	82	49	linear	linear	ADJ
ijtc-182	82	50	regression	regression	NOUN
ijtc-182	82	51	with	with	ADP
ijtc-182	82	52	the	the	DET
ijtc-182	82	53	following	follow	VERB
ijtc-182	82	54	formulation	formulation	NOUN
ijtc-182	82	55	(	(	PUNCT
ijtc-182	82	56	sudjana	sudjana	PROPN
ijtc-182	82	57	,	,	PUNCT
ijtc-182	82	58	1996	1996	NUM
ijtc-182	82	59	)	)	PUNCT
ijtc-182	82	60	.	.	PUNCT
ijtc-182	83	1	:	:	PUNCT
ijtc-182	84	1	70	70	NUM
ijtc-182	84	2	):	):	PUNCT
ijtc-182	84	3	y	y	PROPN
ijtc-182	84	4	=	=	PUNCT
ijtc-182	84	5	α	α	PROPN
ijtc-182	84	6	+	+	CCONJ
ijtc-182	84	7	b1	b1	PROPN
ijtc-182	84	8	x1	x1	PROPN
ijtc-182	84	9	+	+	CCONJ
ijtc-182	84	10	b2	b2	NOUN
ijtc-182	84	11	x2	x2	PROPN
ijtc-182	84	12	+	+	CCONJ
ijtc-182	84	13	b3	b3	NOUN
ijtc-182	84	14	x3	x3	VERB
ijtc-182	84	15	+	+	CCONJ
ijtc-182	84	16	e	e	X
ijtc-182	84	17	where	where	SCONJ
ijtc-182	84	18	:	:	PUNCT
ijtc-182	84	19	y	y	X
ijtc-182	84	20	:	:	PUNCT
ijtc-182	84	21	pad	pad	NOUN
ijtc-182	84	22	α	α	NOUN
ijtc-182	84	23	:	:	PUNCT
ijtc-182	84	24	constant	constant	ADJ
ijtc-182	84	25	b1	b1	NOUN
ijtc-182	84	26	,	,	PUNCT
ijtc-182	84	27	b2	b2	NOUN
ijtc-182	84	28	,	,	PUNCT
ijtc-182	84	29	b3	b3	PROPN
ijtc-182	84	30	:	:	PUNCT
ijtc-182	84	31	regression	regression	NOUN
ijtc-182	84	32	coefficient	coefficient	NOUN
ijtc-182	84	33	x1	x1	ADJ
ijtc-182	84	34	:	:	PUNCT
ijtc-182	84	35	income	income	NOUN
ijtc-182	84	36	per	per	ADP
ijtc-182	84	37	capita	capita	X
ijtc-182	84	38	x2	x2	NOUN
ijtc-182	84	39	:	:	PUNCT
ijtc-182	84	40	investment	investment	NOUN
ijtc-182	84	41	x3	x3	NOUN
ijtc-182	84	42	:	:	PUNCT
ijtc-182	85	1	government	government	NOUN
ijtc-182	85	2	expenditure	expenditure	NOUN
ijtc-182	85	3	e	e	NOUN
ijtc-182	85	4	:	:	PUNCT
ijtc-182	85	5	standard	standard	ADJ
ijtc-182	85	6	error	error	NOUN
ijtc-182	85	7	then	then	ADV
ijtc-182	85	8	after	after	ADP
ijtc-182	85	9	knowing	know	VERB
ijtc-182	85	10	the	the	DET
ijtc-182	85	11	effect	effect	NOUN
ijtc-182	85	12	of	of	ADP
ijtc-182	85	13	these	these	DET
ijtc-182	85	14	three	three	NUM
ijtc-182	85	15	variables	variable	NOUN
ijtc-182	85	16	on	on	ADP
ijtc-182	85	17	pad	pad	NOUN
ijtc-182	85	18	in	in	ADP
ijtc-182	85	19	supporting	support	VERB
ijtc-182	85	20	fiscal	fiscal	ADJ
ijtc-182	85	21	independence	independence	NOUN
ijtc-182	85	22	,	,	PUNCT
ijtc-182	85	23	the	the	DET
ijtc-182	85	24	degree	degree	NOUN
ijtc-182	85	25	of	of	ADP
ijtc-182	85	26	fiscal	fiscal	ADJ
ijtc-182	85	27	independence	independence	NOUN
ijtc-182	85	28	is	be	AUX
ijtc-182	85	29	measured	measure	VERB
ijtc-182	85	30	by	by	ADP
ijtc-182	85	31	the	the	DET
ijtc-182	85	32	formula	formula	NOUN
ijtc-182	85	33	below	below	ADP
ijtc-182	85	34	:	:	PUNCT
ijtc-182	85	35	padt	padt	NOUN
ijtc-182	85	36	x	x	SYM
ijtc-182	85	37	100	100	NUM
ijtc-182	85	38	%	%	NOUN
ijtc-182	85	39	tpdt	tpdt	NOUN
ijtc-182	85	40	bhpbpt	bhpbpt	NOUN
ijtc-182	85	41	x	x	NOUN
ijtc-182	85	42	100	100	NUM
ijtc-182	85	43	%	%	NOUN
ijtc-182	85	44	tpdt	tpdt	ADJ
ijtc-182	85	45	dau	dau	NOUN
ijtc-182	85	46	/	/	SYM
ijtc-182	85	47	dakt	dakt	NOUN
ijtc-182	85	48	x	x	SYM
ijtc-182	85	49	100	100	NUM
ijtc-182	85	50	%	%	NOUN
ijtc-182	85	51	tpdt	tpdt	NOUN
ijtc-182	85	52	where	where	SCONJ
ijtc-182	85	53	:	:	PUNCT
ijtc-182	85	54	padt	padt	NOUN
ijtc-182	85	55	=	=	PUNCT
ijtc-182	85	56	total	total	ADJ
ijtc-182	85	57	pad	pad	NOUN
ijtc-182	85	58	year	year	NOUN
ijtc-182	85	59	t	t	X
ijtc-182	85	60	bhpbpt	bhpbpt	NOUN
ijtc-182	85	61	=	=	PUNCT
ijtc-182	85	62	total	total	ADJ
ijtc-182	85	63	non	non	ADJ
ijtc-182	85	64	-	-	ADJ
ijtc-182	85	65	tax	tax	ADJ
ijtc-182	85	66	income	income	NOUN
ijtc-182	85	67	sharing	sharing	NOUN
ijtc-182	85	68	for	for	ADP
ijtc-182	85	69	year	year	NOUN
ijtc-182	85	70	t	t	PROPN
ijtc-182	85	71	dau	dau	NOUN
ijtc-182	85	72	/	/	SYM
ijtc-182	85	73	dakt	dakt	NOUN
ijtc-182	85	74	=	=	SYM
ijtc-182	85	75	general	general	ADJ
ijtc-182	85	76	allocation	allocation	NOUN
ijtc-182	85	77	fund	fund	NOUN
ijtc-182	85	78	/	/	SYM
ijtc-182	85	79	special	special	ADJ
ijtc-182	85	80	allocation	allocation	NOUN
ijtc-182	85	81	fund	fund	NOUN
ijtc-182	85	82	,	,	PUNCT
ijtc-182	85	83	year	year	NOUN
ijtc-182	85	84	t	t	NOUN
ijtc-182	85	85	tpdt	tpdt	NOUN
ijtc-182	85	86	=	=	SYM
ijtc-182	85	87	total	total	ADJ
ijtc-182	85	88	regional	regional	ADJ
ijtc-182	85	89	revenues	revenue	NOUN
ijtc-182	85	90	year	year	NOUN
ijtc-182	85	91	t	t	PROPN
ijtc-182	85	92	as	as	ADP
ijtc-182	85	93	for	for	ADP
ijtc-182	85	94	finding	find	VERB
ijtc-182	85	95	out	out	ADP
ijtc-182	85	96	how	how	SCONJ
ijtc-182	85	97	much	much	ADJ
ijtc-182	85	98	the	the	DET
ijtc-182	85	99	level	level	NOUN
ijtc-182	85	100	of	of	ADP
ijtc-182	85	101	fiscal	fiscal	ADJ
ijtc-182	85	102	dependence	dependence	NOUN
ijtc-182	85	103	is	be	AUX
ijtc-182	85	104	used	use	VERB
ijtc-182	85	105	the	the	DET
ijtc-182	85	106	criteria	criterion	NOUN
ijtc-182	85	107	for	for	ADP
ijtc-182	85	108	the	the	DET
ijtc-182	85	109	degree	degree	NOUN
ijtc-182	85	110	of	of	ADP
ijtc-182	85	111	regional	regional	ADJ
ijtc-182	85	112	decentralization	decentralization	NOUN
ijtc-182	85	113	made	make	VERB
ijtc-182	85	114	by	by	ADP
ijtc-182	85	115	the	the	DET
ijtc-182	85	116	research	research	NOUN
ijtc-182	85	117	and	and	CCONJ
ijtc-182	85	118	development	development	NOUN
ijtc-182	85	119	agency	agency	NOUN
ijtc-182	85	120	of	of	ADP
ijtc-182	85	121	the	the	DET
ijtc-182	85	122	ministry	ministry	PROPN
ijtc-182	85	123	of	of	ADP
ijtc-182	85	124	home	home	PROPN
ijtc-182	85	125	affairs	affair	NOUN
ijtc-182	85	126	and	and	CCONJ
ijtc-182	85	127	the	the	DET
ijtc-182	85	128	faculty	faculty	NOUN
ijtc-182	85	129	of	of	ADP
ijtc-182	85	130	social	social	ADJ
ijtc-182	85	131	and	and	CCONJ
ijtc-182	85	132	political	political	ADJ
ijtc-182	85	133	sciences	science	NOUN
ijtc-182	85	134	ugm	ugm	X
ijtc-182	85	135	(	(	PUNCT
ijtc-182	85	136	1991	1991	NUM
ijtc-182	85	137	)	)	PUNCT
ijtc-182	85	138	as	as	SCONJ
ijtc-182	85	139	follows	follow	VERB
ijtc-182	85	140	:	:	PUNCT
ijtc-182	85	141	policy	policy	NOUN
ijtc-182	85	142	analysis	analysis	NOUN
ijtc-182	85	143	of	of	ADP
ijtc-182	85	144	the	the	DET
ijtc-182	85	145	regional	regional	ADJ
ijtc-182	85	146	government	government	NOUN
ijtc-182	85	147	of	of	ADP
ijtc-182	85	148	bengkulu	bengkulu	VERB
ijtc-182	85	149	province	province	NOUN
ijtc-182	85	150	in	in	ADP
ijtc-182	85	151	supporting	support	VERB
ijtc-182	85	152	fiscal	fiscal	ADJ
ijtc-182	85	153	independence	independence	NOUN
ijtc-182	85	154	in	in	ADP
ijtc-182	85	155	the	the	DET
ijtc-182	85	156	autonomy	autonomy	NOUN
ijtc-182	85	157	era	era	NOUN
ijtc-182	85	158	(	(	PUNCT
ijtc-182	85	159	case	case	NOUN
ijtc-182	85	160	study	study	NOUN
ijtc-182	85	161	on	on	ADP
ijtc-182	85	162	revenue	revenue	NOUN
ijtc-182	85	163	department	department	PROPN
ijtc-182	85	164	of	of	ADP
ijtc-182	85	165	bengkulu	bengkulu	VERB
ijtc-182	85	166	province	province	NOUN
ijtc-182	85	167	)	)	PUNCT
ijtc-182	85	168	susanto	susanto	NOUN
ijtc-182	85	169	,	,	PUNCT
ijtc-182	85	170	suminar	suminar	NOUN
ijtc-182	85	171	,	,	PUNCT
ijtc-182	85	172	&	&	CCONJ
ijtc-182	85	173	suharto	suharto	PROPN
ijtc-182	85	174	248	248	NUM
ijtc-182	85	175	|	|	ADV
ijtc-182	85	176	ilomata	ilomata	VERB
ijtc-182	85	177	international	international	ADJ
ijtc-182	85	178	journal	journal	NOUN
ijtc-182	85	179	of	of	ADP
ijtc-182	85	180	tax	tax	PROPN
ijtc-182	85	181	&	&	CCONJ
ijtc-182	85	182	accounting	accounting	PROPN
ijtc-182	85	183	vol	vol	NOUN
ijtc-182	85	184	.	.	PROPN
ijtc-182	86	1	1	1	NUM
ijtc-182	86	2	no	no	NOUN
ijtc-182	86	3	.	.	NOUN
ijtc-182	86	4	4	4	NUM
ijtc-182	86	5	october	october	PROPN
ijtc-182	86	6	2020	2020	NUM
ijtc-182	86	7	table	table	NOUN
ijtc-182	86	8	2	2	NUM
ijtc-182	86	9	.	.	PUNCT
ijtc-182	86	10	interval	interval	NOUN
ijtc-182	86	11	scale	scale	NOUN
ijtc-182	86	12	of	of	ADP
ijtc-182	86	13	degree	degree	NOUN
ijtc-182	86	14	of	of	ADP
ijtc-182	86	15	fiscal	fiscal	ADJ
ijtc-182	86	16	independence	independence	NOUN
ijtc-182	86	17	percentage	percentage	NOUN
ijtc-182	86	18	degree	degree	NOUN
ijtc-182	86	19	of	of	ADP
ijtc-182	86	20	fiscal	fiscal	ADJ
ijtc-182	86	21	independence	independence	NOUN
ijtc-182	86	22	0,00	0,00	NOUN
ijtc-182	86	23	-	-	SYM
ijtc-182	86	24	10,00	10,00	ADJ
ijtc-182	86	25	%	%	NOUN
ijtc-182	86	26	very	very	ADV
ijtc-182	86	27	less	less	ADV
ijtc-182	86	28	10,01	10,01	NUM
ijtc-182	86	29	-	-	PUNCT
ijtc-182	86	30	20,00	20,00	NUM
ijtc-182	86	31	%	%	NOUN
ijtc-182	86	32	less	less	ADJ
ijtc-182	86	33	20,01	20,01	NUM
ijtc-182	86	34	-	-	PUNCT
ijtc-182	86	35	30,00	30,00	NUM
ijtc-182	86	36	%	%	NOUN
ijtc-182	86	37	moderate	moderate	ADJ
ijtc-182	86	38	30,01	30,01	ADJ
ijtc-182	86	39	-	-	PUNCT
ijtc-182	86	40	40,00	40,00	NOUN
ijtc-182	86	41	%	%	NOUN
ijtc-182	86	42	enough	enough	ADJ
ijtc-182	86	43	40,01	40,01	NUM
ijtc-182	86	44	-	-	PUNCT
ijtc-182	86	45	50,99	50,99	NOUN
ijtc-182	86	46	%	%	NOUN
ijtc-182	86	47	well	well	INTJ
ijtc-182	86	48	>	>	SYM
ijtc-182	86	49	50,00	50,00	NUM
ijtc-182	86	50	%	%	NOUN
ijtc-182	86	51	very	very	ADV
ijtc-182	86	52	good	good	ADJ
ijtc-182	86	53	source	source	NOUN
ijtc-182	86	54	:	:	PUNCT
ijtc-182	86	55	research	research	NOUN
ijtc-182	86	56	and	and	CCONJ
ijtc-182	86	57	development	development	NOUN
ijtc-182	86	58	team	team	NOUN
ijtc-182	86	59	of	of	ADP
ijtc-182	86	60	the	the	DET
ijtc-182	86	61	ugm	ugm	PROPN
ijtc-182	86	62	department	department	PROPN
ijtc-182	86	63	of	of	ADP
ijtc-182	86	64	home	home	PROPN
ijtc-182	86	65	affairs	affair	NOUN
ijtc-182	86	66	-	-	PUNCT
ijtc-182	86	67	fisipol	fisipol	NOUN
ijtc-182	86	68	.	.	PUNCT
ijtc-182	87	1	the	the	PRON
ijtc-182	87	2	higher	high	ADJ
ijtc-182	87	3	the	the	DET
ijtc-182	87	4	independence	independence	NOUN
ijtc-182	87	5	of	of	ADP
ijtc-182	87	6	a	a	DET
ijtc-182	87	7	region	region	NOUN
ijtc-182	87	8	,	,	PUNCT
ijtc-182	87	9	it	it	PRON
ijtc-182	87	10	shows	show	VERB
ijtc-182	87	11	that	that	SCONJ
ijtc-182	87	12	the	the	DET
ijtc-182	87	13	region	region	NOUN
ijtc-182	87	14	is	be	AUX
ijtc-182	87	15	more	more	ADV
ijtc-182	87	16	able	able	ADJ
ijtc-182	87	17	to	to	PART
ijtc-182	87	18	finance	finance	VERB
ijtc-182	87	19	its	its	PRON
ijtc-182	87	20	own	own	ADJ
ijtc-182	87	21	expenses	expense	NOUN
ijtc-182	87	22	without	without	ADP
ijtc-182	87	23	assistance	assistance	NOUN
ijtc-182	87	24	from	from	ADP
ijtc-182	87	25	the	the	DET
ijtc-182	87	26	central	central	ADJ
ijtc-182	87	27	government	government	NOUN
ijtc-182	87	28	.	.	PUNCT
ijtc-182	88	1	when	when	SCONJ
ijtc-182	88	2	combined	combine	VERB
ijtc-182	88	3	with	with	ADP
ijtc-182	88	4	the	the	DET
ijtc-182	88	5	degree	degree	NOUN
ijtc-182	88	6	of	of	ADP
ijtc-182	88	7	fiscal	fiscal	ADJ
ijtc-182	88	8	decentralization	decentralization	NOUN
ijtc-182	88	9	used	use	VERB
ijtc-182	88	10	to	to	PART
ijtc-182	88	11	see	see	VERB
ijtc-182	88	12	the	the	DET
ijtc-182	88	13	contribution	contribution	NOUN
ijtc-182	88	14	of	of	ADP
ijtc-182	88	15	local	local	ADJ
ijtc-182	88	16	revenue	revenue	NOUN
ijtc-182	88	17	to	to	ADP
ijtc-182	88	18	regional	regional	ADJ
ijtc-182	88	19	revenue	revenue	NOUN
ijtc-182	88	20	as	as	ADP
ijtc-182	88	21	a	a	DET
ijtc-182	88	22	whole	whole	NOUN
ijtc-182	88	23	,	,	PUNCT
ijtc-182	88	24	it	it	PRON
ijtc-182	88	25	will	will	AUX
ijtc-182	88	26	show	show	VERB
ijtc-182	88	27	the	the	DET
ijtc-182	88	28	overall	overall	ADJ
ijtc-182	88	29	regional	regional	ADJ
ijtc-182	88	30	financial	financial	ADJ
ijtc-182	88	31	performance	performance	NOUN
ijtc-182	88	32	.	.	PUNCT
ijtc-182	89	1	results	result	NOUN
ijtc-182	89	2	and	and	CCONJ
ijtc-182	89	3	discussion	discussion	NOUN
ijtc-182	89	4	development	development	NOUN
ijtc-182	89	5	of	of	ADP
ijtc-182	89	6	regional	regional	ADJ
ijtc-182	89	7	original	original	ADJ
ijtc-182	89	8	income	income	NOUN
ijtc-182	89	9	(	(	PUNCT
ijtc-182	89	10	pad	pad	NOUN
ijtc-182	89	11	)	)	PUNCT
ijtc-182	89	12	bengkulu	bengkulu	VERB
ijtc-182	89	13	province	province	NOUN
ijtc-182	89	14	2013	2013	NUM
ijtc-182	89	15	-	-	SYM
ijtc-182	89	16	2017	2017	NUM
ijtc-182	89	17	if	if	SCONJ
ijtc-182	89	18	observed	observe	VERB
ijtc-182	89	19	thoroughly	thoroughly	ADV
ijtc-182	89	20	during	during	ADP
ijtc-182	89	21	the	the	DET
ijtc-182	89	22	period	period	NOUN
ijtc-182	89	23	2013	2013	NUM
ijtc-182	89	24	-	-	SYM
ijtc-182	89	25	2017	2017	NUM
ijtc-182	89	26	,	,	PUNCT
ijtc-182	89	27	revenue	revenue	NOUN
ijtc-182	89	28	of	of	ADP
ijtc-182	89	29	pad	pad	NOUN
ijtc-182	89	30	is	be	AUX
ijtc-182	89	31	as	as	SCONJ
ijtc-182	89	32	shown	show	VERB
ijtc-182	89	33	in	in	ADP
ijtc-182	89	34	table	table	NOUN
ijtc-182	89	35	below	below	ADV
ijtc-182	89	36	:	:	PUNCT
ijtc-182	89	37	table	table	NOUN
ijtc-182	89	38	3	3	PROPN
ijtc-182	89	39	.	.	NUM
ijtc-182	89	40	realized	realize	VERB
ijtc-182	89	41	pad	pad	NOUN
ijtc-182	89	42	growth	growth	NOUN
ijtc-182	89	43	regional	regional	ADJ
ijtc-182	89	44	government	government	NOUN
ijtc-182	89	45	of	of	ADP
ijtc-182	89	46	bengkulu	bengkulu	VERB
ijtc-182	89	47	province	province	NOUN
ijtc-182	89	48	2013	2013	NUM
ijtc-182	89	49	-	-	SYM
ijtc-182	89	50	2017	2017	NUM
ijtc-182	89	51	(	(	PUNCT
ijtc-182	89	52	thousand	thousand	NUM
ijtc-182	89	53	rupiah	rupiah	NOUN
ijtc-182	89	54	)	)	PUNCT
ijtc-182	89	55	year	year	NOUN
ijtc-182	89	56	total	total	NOUN
ijtc-182	89	57	(	(	PUNCT
ijtc-182	89	58	rp	rp	NOUN
ijtc-182	89	59	)	)	PUNCT
ijtc-182	89	60	growth	growth	NOUN
ijtc-182	89	61	(	(	PUNCT
ijtc-182	89	62	%	%	INTJ
ijtc-182	89	63	)	)	PUNCT
ijtc-182	89	64	2013	2013	NUM
ijtc-182	89	65	525.207.935	525.207.935	NUM
ijtc-182	89	66	8,56	8,56	NUM
ijtc-182	89	67	2014	2014	NUM
ijtc-182	89	68	672.064.469	672.064.469	NUM
ijtc-182	89	69	27,96	27,96	NUM
ijtc-182	89	70	2015	2015	NUM
ijtc-182	89	71	701.300.384	701.300.384	NUM
ijtc-182	89	72	4,35	4,35	SYM
ijtc-182	89	73	2016	2016	NUM
ijtc-182	89	74	731.556.734	731.556.734	NUM
ijtc-182	90	1	4,31	4,31	NUM
ijtc-182	90	2	2017	2017	NUM
ijtc-182	90	3	804.575.838	804.575.838	NUM
ijtc-182	90	4	9,98	9,98	NOUN
ijtc-182	90	5	source	source	NOUN
ijtc-182	90	6	:	:	PUNCT
ijtc-182	90	7	bps	bps	NOUN
ijtc-182	90	8	bengkulu	bengkulu	VERB
ijtc-182	90	9	province	province	NOUN
ijtc-182	90	10	in	in	ADP
ijtc-182	90	11	figures	figure	NOUN
ijtc-182	90	12	of	of	ADP
ijtc-182	90	13	2018	2018	NUM
ijtc-182	90	14	the	the	DET
ijtc-182	90	15	target	target	NOUN
ijtc-182	90	16	of	of	ADP
ijtc-182	90	17	original	original	ADJ
ijtc-182	90	18	regional	regional	ADJ
ijtc-182	90	19	revenue	revenue	NOUN
ijtc-182	90	20	in	in	ADP
ijtc-182	90	21	the	the	DET
ijtc-182	90	22	regional	regional	ADJ
ijtc-182	90	23	revenue	revenue	NOUN
ijtc-182	90	24	budget	budget	NOUN
ijtc-182	90	25	during	during	ADP
ijtc-182	90	26	the	the	DET
ijtc-182	90	27	2013	2013	NUM
ijtc-182	90	28	fiscal	fiscal	ADJ
ijtc-182	90	29	year	year	NOUN
ijtc-182	90	30	to	to	ADP
ijtc-182	90	31	2017	2017	NUM
ijtc-182	90	32	as	as	ADP
ijtc-182	90	33	a	a	DET
ijtc-182	90	34	whole	whole	NOUN
ijtc-182	90	35	has	have	AUX
ijtc-182	90	36	experienced	experience	VERB
ijtc-182	90	37	a	a	DET
ijtc-182	90	38	significant	significant	ADJ
ijtc-182	90	39	increase	increase	NOUN
ijtc-182	90	40	.	.	PUNCT
ijtc-182	91	1	this	this	DET
ijtc-182	91	2	growth	growth	NOUN
ijtc-182	91	3	is	be	AUX
ijtc-182	91	4	in	in	ADP
ijtc-182	91	5	line	line	NOUN
ijtc-182	91	6	with	with	ADP
ijtc-182	91	7	the	the	DET
ijtc-182	91	8	determination	determination	NOUN
ijtc-182	91	9	of	of	ADP
ijtc-182	91	10	the	the	DET
ijtc-182	91	11	target	target	NOUN
ijtc-182	91	12	of	of	ADP
ijtc-182	91	13	the	the	DET
ijtc-182	91	14	region	region	NOUN
ijtc-182	91	15	's	's	PART
ijtc-182	91	16	own	own	ADJ
ijtc-182	91	17	revenue	revenue	NOUN
ijtc-182	91	18	and	and	CCONJ
ijtc-182	91	19	taking	take	VERB
ijtc-182	91	20	into	into	ADP
ijtc-182	91	21	account	account	NOUN
ijtc-182	91	22	the	the	DET
ijtc-182	91	23	various	various	ADJ
ijtc-182	91	24	economic	economic	ADJ
ijtc-182	91	25	indicators	indicator	NOUN
ijtc-182	91	26	that	that	PRON
ijtc-182	91	27	exist	exist	VERB
ijtc-182	91	28	and	and	CCONJ
ijtc-182	91	29	the	the	DET
ijtc-182	91	30	efforts	effort	NOUN
ijtc-182	91	31	that	that	PRON
ijtc-182	91	32	have	have	AUX
ijtc-182	91	33	been	be	AUX
ijtc-182	91	34	made	make	VERB
ijtc-182	91	35	to	to	PART
ijtc-182	91	36	support	support	VERB
ijtc-182	91	37	the	the	DET
ijtc-182	91	38	maximum	maximum	ADJ
ijtc-182	91	39	achievement	achievement	NOUN
ijtc-182	91	40	of	of	ADP
ijtc-182	91	41	targets	target	NOUN
ijtc-182	91	42	for	for	ADP
ijtc-182	91	43	regional	regional	ADJ
ijtc-182	91	44	revenue	revenue	NOUN
ijtc-182	91	45	,	,	PUNCT
ijtc-182	91	46	especially	especially	ADV
ijtc-182	91	47	local	local	ADJ
ijtc-182	91	48	revenue	revenue	NOUN
ijtc-182	91	49	.	.	PUNCT
ijtc-182	92	1	overall	overall	ADJ
ijtc-182	92	2	,	,	PUNCT
ijtc-182	92	3	local	local	ADJ
ijtc-182	92	4	revenue	revenue	NOUN
ijtc-182	92	5	can	can	AUX
ijtc-182	92	6	be	be	AUX
ijtc-182	92	7	seen	see	VERB
ijtc-182	92	8	from	from	ADP
ijtc-182	92	9	table	table	NOUN
ijtc-182	92	10	as	as	ADP
ijtc-182	92	11	a	a	DET
ijtc-182	92	12	whole	whole	NOUN
ijtc-182	92	13	that	that	PRON
ijtc-182	92	14	has	have	AUX
ijtc-182	92	15	increased	increase	VERB
ijtc-182	92	16	significantly	significantly	ADV
ijtc-182	92	17	from	from	ADP
ijtc-182	92	18	year	year	NOUN
ijtc-182	92	19	to	to	ADP
ijtc-182	92	20	year	year	NOUN
ijtc-182	92	21	.	.	PUNCT
ijtc-182	93	1	growth	growth	NOUN
ijtc-182	93	2	of	of	ADP
ijtc-182	93	3	per	per	ADP
ijtc-182	93	4	capita	capita	X
ijtc-182	93	5	income	income	NOUN
ijtc-182	93	6	in	in	ADP
ijtc-182	93	7	bengkulu	bengkulu	VERB
ijtc-182	93	8	province	province	NOUN
ijtc-182	93	9	for	for	ADP
ijtc-182	93	10	the	the	DET
ijtc-182	93	11	period	period	NOUN
ijtc-182	93	12	2013	2013	NUM
ijtc-182	93	13	-	-	SYM
ijtc-182	93	14	2017	2017	NUM
ijtc-182	93	15	the	the	DET
ijtc-182	93	16	income	income	NOUN
ijtc-182	93	17	per	per	ADP
ijtc-182	93	18	capita	capita	NOUN
ijtc-182	93	19	of	of	ADP
ijtc-182	93	20	bengkulu	bengkulu	VERB
ijtc-182	93	21	province	province	NOUN
ijtc-182	93	22	from	from	ADP
ijtc-182	93	23	year	year	NOUN
ijtc-182	93	24	to	to	ADP
ijtc-182	93	25	year	year	NOUN
ijtc-182	93	26	has	have	AUX
ijtc-182	93	27	increased	increase	VERB
ijtc-182	93	28	in	in	ADP
ijtc-182	93	29	value	value	NOUN
ijtc-182	93	30	in	in	ADP
ijtc-182	93	31	rupiah	rupiah	PROPN
ijtc-182	93	32	,	,	PUNCT
ijtc-182	93	33	but	but	CCONJ
ijtc-182	93	34	the	the	DET
ijtc-182	93	35	percentage	percentage	NOUN
ijtc-182	93	36	is	be	AUX
ijtc-182	93	37	still	still	ADV
ijtc-182	93	38	small	small	ADJ
ijtc-182	93	39	,	,	PUNCT
ijtc-182	93	40	namely	namely	ADV
ijtc-182	93	41	in	in	ADP
ijtc-182	93	42	2013	2013	NUM
ijtc-182	93	43	the	the	DET
ijtc-182	93	44	real	real	ADJ
ijtc-182	93	45	income	income	NOUN
ijtc-182	93	46	per	per	ADP
ijtc-182	93	47	capita	capita	NOUN
ijtc-182	93	48	was	be	AUX
ijtc-182	93	49	rp	rp	NOUN
ijtc-182	93	50	.	.	PROPN
ijtc-182	93	51	22,358,053	22,358,053	NUM
ijtc-182	93	52	,	,	PUNCT
ijtc-182	93	53	or	or	CCONJ
ijtc-182	93	54	10.14	10.14	NUM
ijtc-182	93	55	%	%	NOUN
ijtc-182	93	56	and	and	CCONJ
ijtc-182	93	57	continues	continue	VERB
ijtc-182	93	58	to	to	PART
ijtc-182	93	59	increase	increase	VERB
ijtc-182	93	60	in	in	ADP
ijtc-182	93	61	2017	2017	NUM
ijtc-182	93	62	amounting	amount	VERB
ijtc-182	93	63	to	to	ADP
ijtc-182	93	64	rp	rp	NOUN
ijtc-182	93	65	.	.	PROPN
ijtc-182	93	66	30,904,945	30,904,945	NUM
ijtc-182	93	67	,	,	PUNCT
ijtc-182	93	68	or	or	CCONJ
ijtc-182	93	69	6.25	6.25	NUM
ijtc-182	93	70	%	%	NOUN
ijtc-182	93	71	.	.	PUNCT
ijtc-182	94	1	table	table	NOUN
ijtc-182	94	2	4	4	NUM
ijtc-182	94	3	.	.	PUNCT
ijtc-182	95	1	development	development	NOUN
ijtc-182	95	2	of	of	ADP
ijtc-182	95	3	pdrb	pdrb	NOUN
ijtc-182	95	4	perapita	perapita	PROPN
ijtc-182	95	5	bengkulu	bengkulu	VERB
ijtc-182	95	6	province	province	NOUN
ijtc-182	95	7	in	in	ADP
ijtc-182	95	8	2013	2013	NUM
ijtc-182	95	9	-	-	SYM
ijtc-182	95	10	2017	2017	NUM
ijtc-182	95	11	based	base	VERB
ijtc-182	95	12	on	on	ADP
ijtc-182	95	13	the	the	DET
ijtc-182	95	14	2010	2010	NUM
ijtc-182	95	15	effective	effective	ADJ
ijtc-182	95	16	price	price	NOUN
ijtc-182	95	17	(	(	PUNCT
ijtc-182	95	18	thousand	thousand	NUM
ijtc-182	95	19	rupiah	rupiah	NOUN
ijtc-182	95	20	)	)	PUNCT
ijtc-182	95	21	year	year	NOUN
ijtc-182	95	22	score	score	NOUN
ijtc-182	95	23	real	real	ADJ
ijtc-182	95	24	per	per	ADP
ijtc-182	95	25	capita	capita	X
ijtc-182	95	26	pdrb	pdrb	NOUN
ijtc-182	95	27	growth	growth	NOUN
ijtc-182	95	28	(	(	PUNCT
ijtc-182	95	29	%	%	INTJ
ijtc-182	95	30	)	)	PUNCT
ijtc-182	95	31	2013	2013	NUM
ijtc-182	95	32	22.358.053	22.358.053	NUM
ijtc-182	95	33	10,14	10,14	NUM
ijtc-182	95	34	policy	policy	NOUN
ijtc-182	95	35	analysis	analysis	NOUN
ijtc-182	95	36	of	of	ADP
ijtc-182	95	37	the	the	DET
ijtc-182	95	38	regional	regional	ADJ
ijtc-182	95	39	government	government	NOUN
ijtc-182	95	40	of	of	ADP
ijtc-182	95	41	bengkulu	bengkulu	VERB
ijtc-182	95	42	province	province	NOUN
ijtc-182	95	43	in	in	ADP
ijtc-182	95	44	supporting	support	VERB
ijtc-182	95	45	fiscal	fiscal	ADJ
ijtc-182	95	46	independence	independence	NOUN
ijtc-182	95	47	in	in	ADP
ijtc-182	95	48	the	the	DET
ijtc-182	95	49	autonomy	autonomy	NOUN
ijtc-182	95	50	era	era	NOUN
ijtc-182	95	51	(	(	PUNCT
ijtc-182	95	52	case	case	NOUN
ijtc-182	95	53	study	study	NOUN
ijtc-182	95	54	on	on	ADP
ijtc-182	95	55	revenue	revenue	NOUN
ijtc-182	95	56	department	department	PROPN
ijtc-182	95	57	of	of	ADP
ijtc-182	95	58	bengkulu	bengkulu	VERB
ijtc-182	95	59	province	province	NOUN
ijtc-182	95	60	)	)	PUNCT
ijtc-182	95	61	susanto	susanto	NOUN
ijtc-182	95	62	,	,	PUNCT
ijtc-182	95	63	suminar	suminar	NOUN
ijtc-182	95	64	,	,	PUNCT
ijtc-182	95	65	&	&	CCONJ
ijtc-182	95	66	suharto	suharto	PROPN
ijtc-182	95	67	249	249	NUM
ijtc-182	96	1	|	|	ADV
ijtc-182	96	2	ilomata	ilomata	PROPN
ijtc-182	96	3	international	international	ADJ
ijtc-182	96	4	journal	journal	NOUN
ijtc-182	96	5	of	of	ADP
ijtc-182	96	6	tax	tax	PROPN
ijtc-182	96	7	&	&	CCONJ
ijtc-182	96	8	accounting	accounting	PROPN
ijtc-182	96	9	vol	vol	NOUN
ijtc-182	96	10	.	.	PROPN
ijtc-182	97	1	1	1	NUM
ijtc-182	97	2	no	no	NOUN
ijtc-182	97	3	.	.	NOUN
ijtc-182	97	4	4	4	NUM
ijtc-182	97	5	october	october	PROPN
ijtc-182	97	6	2020	2020	NUM
ijtc-182	97	7	year	year	NOUN
ijtc-182	97	8	score	score	NOUN
ijtc-182	97	9	real	real	ADJ
ijtc-182	97	10	per	per	ADP
ijtc-182	97	11	capita	capita	X
ijtc-182	97	12	pdrb	pdrb	NOUN
ijtc-182	97	13	growth	growth	NOUN
ijtc-182	97	14	(	(	PUNCT
ijtc-182	97	15	%	%	INTJ
ijtc-182	97	16	)	)	PUNCT
ijtc-182	97	17	2014	2014	NUM
ijtc-182	97	18	24.605.949	24.605.949	NUM
ijtc-182	97	19	10,05	10,05	NUM
ijtc-182	97	20	2015	2015	NUM
ijtc-182	97	21	26.849.718	26.849.718	NUM
ijtc-182	97	22	9,12	9,12	NUM
ijtc-182	97	23	2016	2016	NUM
ijtc-182	97	24	29.085.841	29.085.841	NUM
ijtc-182	97	25	8,34	8,34	NUM
ijtc-182	97	26	2017	2017	NUM
ijtc-182	97	27	30.904.945	30.904.945	NUM
ijtc-182	97	28	6,25	6,25	NUM
ijtc-182	97	29	source	source	NOUN
ijtc-182	97	30	:	:	PUNCT
ijtc-182	97	31	bps	bps	NOUN
ijtc-182	97	32	bengkulu	bengkulu	VERB
ijtc-182	97	33	province	province	NOUN
ijtc-182	97	34	in	in	ADP
ijtc-182	97	35	figures	figure	NOUN
ijtc-182	97	36	of	of	ADP
ijtc-182	97	37	2018	2018	NUM
ijtc-182	97	38	investment	investment	NOUN
ijtc-182	97	39	growth	growth	NOUN
ijtc-182	97	40	in	in	ADP
ijtc-182	97	41	bengkulu	bengkulu	VERB
ijtc-182	97	42	province	province	NOUN
ijtc-182	97	43	2013	2013	NUM
ijtc-182	97	44	-	-	SYM
ijtc-182	97	45	2017	2017	NUM
ijtc-182	97	46	the	the	DET
ijtc-182	97	47	development	development	NOUN
ijtc-182	97	48	of	of	ADP
ijtc-182	97	49	investment	investment	NOUN
ijtc-182	97	50	in	in	ADP
ijtc-182	97	51	bengkulu	bengkulu	VERB
ijtc-182	97	52	province	province	NOUN
ijtc-182	97	53	from	from	ADP
ijtc-182	97	54	year	year	NOUN
ijtc-182	97	55	to	to	ADP
ijtc-182	97	56	year	year	NOUN
ijtc-182	97	57	has	have	AUX
ijtc-182	97	58	increased	increase	VERB
ijtc-182	97	59	from	from	ADP
ijtc-182	97	60	2013	2013	NUM
ijtc-182	97	61	-	-	SYM
ijtc-182	97	62	2017	2017	NUM
ijtc-182	97	63	,	,	PUNCT
ijtc-182	97	64	in	in	ADP
ijtc-182	97	65	2013	2013	NUM
ijtc-182	97	66	pdrb	pdrb	NOUN
ijtc-182	97	67	usage	usage	NOUN
ijtc-182	97	68	of	of	ADP
ijtc-182	97	69	bengkulu	bengkulu	VERB
ijtc-182	97	70	province	province	NOUN
ijtc-182	97	71	was	be	AUX
ijtc-182	97	72	rp	rp	NOUN
ijtc-182	97	73	.	.	NOUN
ijtc-182	97	74	2,444,983	2,444,983	NUM
ijtc-182	97	75	,	,	PUNCT
ijtc-182	97	76	or	or	CCONJ
ijtc-182	97	77	111.10	111.10	NUM
ijtc-182	97	78	%	%	NOUN
ijtc-182	97	79	and	and	CCONJ
ijtc-182	97	80	decreased	decrease	VERB
ijtc-182	97	81	in	in	ADP
ijtc-182	97	82	2017	2017	NUM
ijtc-182	97	83	amounting	amount	VERB
ijtc-182	97	84	to	to	ADP
ijtc-182	97	85	rp	rp	NOUN
ijtc-182	97	86	.	.	PROPN
ijtc-182	97	87	7,116,156	7,116,156	NUM
ijtc-182	97	88	,	,	PUNCT
ijtc-182	97	89	or	or	CCONJ
ijtc-182	97	90	(	(	PUNCT
ijtc-182	97	91	11.04	11.04	NUM
ijtc-182	97	92	%	%	NOUN
ijtc-182	97	93	)	)	PUNCT
ijtc-182	97	94	for	for	SCONJ
ijtc-182	97	95	details	detail	NOUN
ijtc-182	97	96	can	can	AUX
ijtc-182	97	97	be	be	AUX
ijtc-182	97	98	seen	see	VERB
ijtc-182	97	99	in	in	ADP
ijtc-182	97	100	the	the	DET
ijtc-182	97	101	following	follow	VERB
ijtc-182	97	102	table	table	NOUN
ijtc-182	97	103	.	.	PUNCT
ijtc-182	98	1	table	table	NOUN
ijtc-182	98	2	5	5	NUM
ijtc-182	98	3	.	.	PUNCT
ijtc-182	98	4	bengkulu	bengkulu	VERB
ijtc-182	98	5	province	province	NOUN
ijtc-182	98	6	investment	investment	NOUN
ijtc-182	98	7	in	in	ADP
ijtc-182	98	8	2013	2013	NUM
ijtc-182	98	9	-	-	SYM
ijtc-182	98	10	2017	2017	NUM
ijtc-182	98	11	based	base	VERB
ijtc-182	98	12	on	on	ADP
ijtc-182	98	13	the	the	DET
ijtc-182	98	14	2010	2010	NUM
ijtc-182	98	15	effective	effective	ADJ
ijtc-182	98	16	price	price	NOUN
ijtc-182	98	17	(	(	PUNCT
ijtc-182	98	18	thousand	thousand	NUM
ijtc-182	98	19	rupiah	rupiah	NOUN
ijtc-182	98	20	)	)	PUNCT
ijtc-182	98	21	source	source	NOUN
ijtc-182	98	22	:	:	PUNCT
ijtc-182	98	23	bps	bps	NOUN
ijtc-182	98	24	bengkulu	bengkulu	VERB
ijtc-182	98	25	province	province	NOUN
ijtc-182	98	26	.	.	PUNCT
ijtc-182	99	1	in	in	ADP
ijtc-182	99	2	figures	figure	NOUN
ijtc-182	99	3	from	from	ADP
ijtc-182	99	4	various	various	ADJ
ijtc-182	99	5	editions	edition	NOUN
ijtc-182	99	6	,	,	PUNCT
ijtc-182	99	7	data	datum	NOUN
ijtc-182	99	8	processed	process	VERB
ijtc-182	99	9	year	year	NOUN
ijtc-182	99	10	2018	2018	NUM
ijtc-182	99	11	growth	growth	NOUN
ijtc-182	99	12	in	in	ADP
ijtc-182	99	13	bengkulu	bengkulu	VERB
ijtc-182	99	14	province	province	NOUN
ijtc-182	99	15	government	government	NOUN
ijtc-182	99	16	expenditure	expenditure	NOUN
ijtc-182	99	17	for	for	ADP
ijtc-182	99	18	the	the	DET
ijtc-182	99	19	period	period	NOUN
ijtc-182	99	20	2013	2013	NUM
ijtc-182	99	21	-	-	SYM
ijtc-182	99	22	2017	2017	NUM
ijtc-182	99	23	during	during	ADP
ijtc-182	99	24	the	the	DET
ijtc-182	99	25	period	period	NOUN
ijtc-182	99	26	of	of	ADP
ijtc-182	99	27	fiscal	fiscal	ADJ
ijtc-182	99	28	year	year	NOUN
ijtc-182	99	29	2013	2013	NUM
ijtc-182	99	30	-	-	SYM
ijtc-182	99	31	2017	2017	NUM
ijtc-182	99	32	,	,	PUNCT
ijtc-182	99	33	in	in	ADP
ijtc-182	99	34	2013	2013	NUM
ijtc-182	99	35	realized	realize	VERB
ijtc-182	99	36	rp	rp	NOUN
ijtc-182	99	37	.	.	PROPN
ijtc-182	99	38	1,696,369,921	1,696,369,921	NUM
ijtc-182	99	39	,	,	PUNCT
ijtc-182	99	40	or	or	CCONJ
ijtc-182	99	41	a	a	DET
ijtc-182	99	42	growth	growth	NOUN
ijtc-182	99	43	of	of	ADP
ijtc-182	99	44	8.56	8.56	NUM
ijtc-182	99	45	%	%	NOUN
ijtc-182	99	46	,	,	PUNCT
ijtc-182	99	47	while	while	SCONJ
ijtc-182	99	48	in	in	ADP
ijtc-182	99	49	2017	2017	NUM
ijtc-182	99	50	the	the	DET
ijtc-182	99	51	realization	realization	NOUN
ijtc-182	99	52	was	be	AUX
ijtc-182	99	53	rp	rp	NOUN
ijtc-182	99	54	.	.	PUNCT
ijtc-182	99	55	2,867,213,326	2,867,213,326	NOUN
ijtc-182	99	56	,	,	PUNCT
ijtc-182	99	57	or	or	CCONJ
ijtc-182	99	58	a	a	DET
ijtc-182	99	59	growth	growth	NOUN
ijtc-182	99	60	of	of	ADP
ijtc-182	99	61	41.25	41.25	NUM
ijtc-182	99	62	%	%	NOUN
ijtc-182	99	63	,	,	PUNCT
ijtc-182	99	64	is	be	AUX
ijtc-182	99	65	presented	present	VERB
ijtc-182	99	66	in	in	ADP
ijtc-182	99	67	the	the	DET
ijtc-182	99	68	table	table	NOUN
ijtc-182	99	69	.	.	PUNCT
ijtc-182	100	1	table	table	NOUN
ijtc-182	100	2	6	6	NUM
ijtc-182	100	3	.	.	PUNCT
ijtc-182	101	1	growth	growth	NOUN
ijtc-182	101	2	of	of	ADP
ijtc-182	101	3	regional	regional	ADJ
ijtc-182	101	4	expenditure	expenditure	NOUN
ijtc-182	101	5	realization	realization	NOUN
ijtc-182	101	6	in	in	ADP
ijtc-182	101	7	bengkulu	bengkulu	VERB
ijtc-182	101	8	province	province	NOUN
ijtc-182	101	9	2013	2013	NUM
ijtc-182	101	10	-	-	SYM
ijtc-182	101	11	2017	2017	NUM
ijtc-182	101	12	fiscal	fiscal	ADJ
ijtc-182	101	13	year	year	NOUN
ijtc-182	101	14	(	(	PUNCT
ijtc-182	101	15	thousand	thousand	NUM
ijtc-182	101	16	rupiah	rupiah	NOUN
ijtc-182	101	17	)	)	PUNCT
ijtc-182	101	18	year	year	NOUN
ijtc-182	101	19	realization	realization	NOUN
ijtc-182	101	20	regional	regional	ADJ
ijtc-182	101	21	shopping	shopping	NOUN
ijtc-182	101	22	growth	growth	NOUN
ijtc-182	101	23	(	(	PUNCT
ijtc-182	101	24	%	%	INTJ
ijtc-182	101	25	)	)	PUNCT
ijtc-182	101	26	2013	2013	NUM
ijtc-182	101	27	1.696.369.921	1.696.369.921	NUM
ijtc-182	101	28	8,56	8,56	NUM
ijtc-182	101	29	2014	2014	NUM
ijtc-182	101	30	1.986.238.994	1.986.238.994	NUM
ijtc-182	101	31	17,09	17,09	PROPN
ijtc-182	101	32	2015	2015	NUM
ijtc-182	101	33	2.180.678.757	2.180.678.757	NUM
ijtc-182	101	34	9,79	9,79	NUM
ijtc-182	101	35	2016	2016	NUM
ijtc-182	101	36	2.029.690.295	2.029.690.295	NUM
ijtc-182	101	37	0	0	NUM
ijtc-182	101	38	2017	2017	NUM
ijtc-182	101	39	2.867.213.326	2.867.213.326	NUM
ijtc-182	101	40	41,26	41,26	NOUN
ijtc-182	101	41	source	source	NOUN
ijtc-182	101	42	:	:	PUNCT
ijtc-182	101	43	bps	bps	NOUN
ijtc-182	101	44	bengkulu	bengkulu	VERB
ijtc-182	101	45	province	province	NOUN
ijtc-182	101	46	.	.	PUNCT
ijtc-182	102	1	in	in	ADP
ijtc-182	102	2	figures	figure	NOUN
ijtc-182	102	3	from	from	ADP
ijtc-182	102	4	various	various	ADJ
ijtc-182	102	5	editions	edition	NOUN
ijtc-182	102	6	,	,	PUNCT
ijtc-182	102	7	data	datum	NOUN
ijtc-182	102	8	processed	process	VERB
ijtc-182	102	9	year	year	NOUN
ijtc-182	102	10	2018	2018	NUM
ijtc-182	102	11	table	table	NOUN
ijtc-182	102	12	7	7	NUM
ijtc-182	102	13	.	.	PUNCT
ijtc-182	102	14	multiple	multiple	ADJ
ijtc-182	102	15	linear	linear	PROPN
ijtc-182	102	16	regression	regression	NOUN
ijtc-182	102	17	analysis	analysis	NOUN
ijtc-182	102	18	independent	independent	ADJ
ijtc-182	102	19	variable	variable	ADJ
ijtc-182	102	20	regression	regression	NOUN
ijtc-182	102	21	coefficient	coefficient	VERB
ijtc-182	102	22	std.error	std.error	NOUN
ijtc-182	102	23	prob	prob	NOUN
ijtc-182	102	24	.	.	PUNCT
ijtc-182	103	1	t	t	NOUN
ijtc-182	103	2	-	-	PUNCT
ijtc-182	103	3	count	count	NOUN
ijtc-182	103	4	constant	constant	ADJ
ijtc-182	103	5	7.938e8	7.938e8	NUM
ijtc-182	103	6	4.717e8	4.717e8	NUM
ijtc-182	103	7	0.341	0.341	NUM
ijtc-182	103	8	1.683	1.683	NUM
ijtc-182	103	9	income	income	NOUN
ijtc-182	103	10	per	per	ADP
ijtc-182	103	11	capita	capita	NOUN
ijtc-182	103	12	-25.489	-25.489	PUNCT
ijtc-182	103	13	27.715	27.715	NUM
ijtc-182	103	14	0.527	0.527	NUM
ijtc-182	103	15	-0.920	-0.920	PUNCT
ijtc-182	103	16	investation	investation	NOUN
ijtc-182	103	17	59.482	59.482	NUM
ijtc-182	103	18	30.489	30.489	NUM
ijtc-182	103	19	0.302	0.302	NUM
ijtc-182	103	20	1.951	1.951	NUM
ijtc-182	103	21	year	year	NOUN
ijtc-182	103	22	investation	investation	NOUN
ijtc-182	103	23	growth	growth	NOUN
ijtc-182	103	24	(	(	PUNCT
ijtc-182	103	25	%	%	INTJ
ijtc-182	103	26	)	)	PUNCT
ijtc-182	103	27	2013	2013	NUM
ijtc-182	104	1	2.444.983.00	2.444.983.00	NUM
ijtc-182	104	2	111,10	111,10	NUM
ijtc-182	104	3	2014	2014	NUM
ijtc-182	104	4	5.344.896.74	5.344.896.74	NUM
ijtc-182	104	5	118,60	118,60	NOUN
ijtc-182	104	6	2015	2015	NUM
ijtc-182	104	7	5.770.444.05	5.770.444.05	PROPN
ijtc-182	104	8	7,96	7,96	NUM
ijtc-182	104	9	2016	2016	NUM
ijtc-182	104	10	7.999.699.00	7.999.699.00	NUM
ijtc-182	104	11	38,62	38,62	NUM
ijtc-182	104	12	2017	2017	NUM
ijtc-182	104	13	7.116.156.00	7.116.156.00	PROPN
ijtc-182	104	14	(	(	PUNCT
ijtc-182	104	15	11,04	11,04	NUM
ijtc-182	104	16	)	)	PUNCT
ijtc-182	104	17	policy	policy	NOUN
ijtc-182	104	18	analysis	analysis	NOUN
ijtc-182	104	19	of	of	ADP
ijtc-182	104	20	the	the	DET
ijtc-182	104	21	regional	regional	ADJ
ijtc-182	104	22	government	government	NOUN
ijtc-182	104	23	of	of	ADP
ijtc-182	104	24	bengkulu	bengkulu	VERB
ijtc-182	104	25	province	province	NOUN
ijtc-182	104	26	in	in	ADP
ijtc-182	104	27	supporting	support	VERB
ijtc-182	104	28	fiscal	fiscal	ADJ
ijtc-182	104	29	independence	independence	NOUN
ijtc-182	104	30	in	in	ADP
ijtc-182	104	31	the	the	DET
ijtc-182	104	32	autonomy	autonomy	NOUN
ijtc-182	104	33	era	era	NOUN
ijtc-182	104	34	(	(	PUNCT
ijtc-182	104	35	case	case	NOUN
ijtc-182	104	36	study	study	NOUN
ijtc-182	104	37	on	on	ADP
ijtc-182	104	38	revenue	revenue	NOUN
ijtc-182	104	39	department	department	PROPN
ijtc-182	104	40	of	of	ADP
ijtc-182	104	41	bengkulu	bengkulu	VERB
ijtc-182	104	42	province	province	NOUN
ijtc-182	104	43	)	)	PUNCT
ijtc-182	104	44	susanto	susanto	NOUN
ijtc-182	104	45	,	,	PUNCT
ijtc-182	104	46	suminar	suminar	NOUN
ijtc-182	104	47	,	,	PUNCT
ijtc-182	104	48	&	&	CCONJ
ijtc-182	104	49	suharto	suharto	PROPN
ijtc-182	104	50	250	250	NUM
ijtc-182	104	51	|	|	ADV
ijtc-182	104	52	ilomata	ilomata	PROPN
ijtc-182	104	53	international	international	ADJ
ijtc-182	104	54	journal	journal	NOUN
ijtc-182	104	55	of	of	ADP
ijtc-182	104	56	tax	tax	PROPN
ijtc-182	104	57	&	&	CCONJ
ijtc-182	104	58	accounting	accounting	PROPN
ijtc-182	104	59	vol	vol	NOUN
ijtc-182	104	60	.	.	PROPN
ijtc-182	104	61	1	1	NUM
ijtc-182	105	1	no	no	NOUN
ijtc-182	105	2	.	.	NOUN
ijtc-182	105	3	4	4	NUM
ijtc-182	105	4	october	october	PROPN
ijtc-182	105	5	2020	2020	NUM
ijtc-182	105	6	independent	independent	ADJ
ijtc-182	105	7	variable	variable	ADJ
ijtc-182	105	8	regression	regression	NOUN
ijtc-182	105	9	coefficient	coefficient	VERB
ijtc-182	105	10	std.error	std.error	NOUN
ijtc-182	105	11	prob	prob	NOUN
ijtc-182	105	12	.	.	PUNCT
ijtc-182	106	1	t	t	PROPN
ijtc-182	106	2	-	-	PUNCT
ijtc-182	106	3	count	count	NOUN
ijtc-182	106	4	government	government	NOUN
ijtc-182	106	5	expenditure	expenditure	NOUN
ijtc-182	106	6	0.103	0.103	NUM
ijtc-182	106	7	0.079	0.079	NUM
ijtc-182	106	8	0.415	0.415	NUM
ijtc-182	106	9	1.309	1.309	NUM
ijtc-182	106	10	f	f	PROPN
ijtc-182	106	11	hitung	hitung	PROPN
ijtc-182	106	12	:	:	PUNCT
ijtc-182	106	13	19,859	19,859	NUM
ijtc-182	106	14	r2	r2	NOUN
ijtc-182	106	15	:	:	PUNCT
ijtc-182	106	16	0	0	NUM
ijtc-182	106	17	,	,	PUNCT
ijtc-182	106	18	983	983	NUM
ijtc-182	106	19	n	n	NOUN
ijtc-182	106	20	:	:	PUNCT
ijtc-182	106	21	15	15	NUM
ijtc-182	106	22	from	from	ADP
ijtc-182	106	23	the	the	DET
ijtc-182	106	24	estimation	estimation	NOUN
ijtc-182	106	25	results	result	NOUN
ijtc-182	106	26	,	,	PUNCT
ijtc-182	107	1	if	if	SCONJ
ijtc-182	107	2	the	the	DET
ijtc-182	107	3	r	r	NOUN
ijtc-182	107	4	-	-	PUNCT
ijtc-182	107	5	squared	square	VERB
ijtc-182	107	6	(	(	PUNCT
ijtc-182	107	7	r2	r2	NOUN
ijtc-182	107	8	)	)	PUNCT
ijtc-182	107	9	value	value	NOUN
ijtc-182	107	10	is	be	AUX
ijtc-182	107	11	getting	get	VERB
ijtc-182	107	12	closer	close	ADJ
ijtc-182	107	13	to	to	ADP
ijtc-182	107	14	one	one	NUM
ijtc-182	107	15	,	,	PUNCT
ijtc-182	107	16	it	it	PRON
ijtc-182	107	17	means	mean	VERB
ijtc-182	107	18	that	that	SCONJ
ijtc-182	107	19	the	the	DET
ijtc-182	107	20	model	model	NOUN
ijtc-182	107	21	is	be	AUX
ijtc-182	107	22	getting	get	VERB
ijtc-182	107	23	better	well	ADJ
ijtc-182	107	24	at	at	ADP
ijtc-182	107	25	explaining	explain	VERB
ijtc-182	107	26	the	the	DET
ijtc-182	107	27	variations	variation	NOUN
ijtc-182	107	28	that	that	PRON
ijtc-182	107	29	occur	occur	VERB
ijtc-182	107	30	in	in	ADP
ijtc-182	107	31	the	the	DET
ijtc-182	107	32	dependent	dependent	ADJ
ijtc-182	107	33	variable	variable	NOUN
ijtc-182	107	34	.	.	PUNCT
ijtc-182	108	1	in	in	ADP
ijtc-182	108	2	other	other	ADJ
ijtc-182	108	3	words	word	NOUN
ijtc-182	108	4	,	,	PUNCT
ijtc-182	108	5	variations	variation	NOUN
ijtc-182	108	6	on	on	ADP
ijtc-182	108	7	the	the	DET
ijtc-182	108	8	independent	independent	ADJ
ijtc-182	108	9	variable	variable	NOUN
ijtc-182	108	10	are	be	AUX
ijtc-182	108	11	able	able	ADJ
ijtc-182	108	12	to	to	PART
ijtc-182	108	13	explain	explain	VERB
ijtc-182	108	14	variations	variation	NOUN
ijtc-182	108	15	on	on	ADP
ijtc-182	108	16	the	the	DET
ijtc-182	108	17	dependent	dependent	ADJ
ijtc-182	108	18	variable	variable	NOUN
ijtc-182	108	19	.	.	PUNCT
ijtc-182	109	1	the	the	DET
ijtc-182	109	2	r2	r2	PROPN
ijtc-182	109	3	criterion	criterion	NOUN
ijtc-182	109	4	which	which	PRON
ijtc-182	109	5	is	be	AUX
ijtc-182	109	6	able	able	ADJ
ijtc-182	109	7	to	to	PART
ijtc-182	109	8	explain	explain	VERB
ijtc-182	109	9	the	the	DET
ijtc-182	109	10	variation	variation	NOUN
ijtc-182	109	11	of	of	ADP
ijtc-182	109	12	the	the	DET
ijtc-182	109	13	dependent	dependent	ADJ
ijtc-182	109	14	variable	variable	NOUN
ijtc-182	109	15	based	base	VERB
ijtc-182	109	16	on	on	ADP
ijtc-182	109	17	the	the	DET
ijtc-182	109	18	variation	variation	NOUN
ijtc-182	109	19	of	of	ADP
ijtc-182	109	20	the	the	DET
ijtc-182	109	21	independent	independent	ADJ
ijtc-182	109	22	variable	variable	NOUN
ijtc-182	109	23	is	be	AUX
ijtc-182	109	24	if	if	SCONJ
ijtc-182	109	25	it	it	PRON
ijtc-182	109	26	is	be	AUX
ijtc-182	109	27	>	>	X
ijtc-182	109	28	0.50	0.50	NUM
ijtc-182	109	29	(	(	PUNCT
ijtc-182	109	30	50	50	NUM
ijtc-182	109	31	percent	percent	NOUN
ijtc-182	109	32	)	)	PUNCT
ijtc-182	109	33	.	.	PUNCT
ijtc-182	110	1	the	the	DET
ijtc-182	110	2	value	value	NOUN
ijtc-182	110	3	of	of	ADP
ijtc-182	110	4	r2	r2	PROPN
ijtc-182	110	5	is	be	AUX
ijtc-182	110	6	between	between	ADP
ijtc-182	110	7	zero	zero	NUM
ijtc-182	110	8	to	to	ADP
ijtc-182	110	9	one	one	NUM
ijtc-182	110	10	,	,	PUNCT
ijtc-182	110	11	where	where	SCONJ
ijtc-182	110	12	the	the	DET
ijtc-182	110	13	closer	close	ADJ
ijtc-182	110	14	to	to	ADP
ijtc-182	110	15	one	one	NUM
ijtc-182	110	16	,	,	PUNCT
ijtc-182	110	17	the	the	DET
ijtc-182	110	18	model	model	NOUN
ijtc-182	110	19	is	be	AUX
ijtc-182	110	20	better	well	ADJ
ijtc-182	110	21	at	at	ADP
ijtc-182	110	22	explaining	explain	VERB
ijtc-182	110	23	the	the	DET
ijtc-182	110	24	relationship	relationship	NOUN
ijtc-182	110	25	between	between	ADP
ijtc-182	110	26	the	the	DET
ijtc-182	110	27	dependent	dependent	ADJ
ijtc-182	110	28	and	and	CCONJ
ijtc-182	110	29	independent	independent	ADJ
ijtc-182	110	30	variables	variable	NOUN
ijtc-182	110	31	.	.	PUNCT
ijtc-182	111	1	from	from	ADP
ijtc-182	111	2	the	the	DET
ijtc-182	111	3	results	result	NOUN
ijtc-182	111	4	of	of	ADP
ijtc-182	111	5	the	the	DET
ijtc-182	111	6	research	research	NOUN
ijtc-182	111	7	that	that	PRON
ijtc-182	111	8	has	have	AUX
ijtc-182	111	9	been	be	AUX
ijtc-182	111	10	done	do	VERB
ijtc-182	111	11	,	,	PUNCT
ijtc-182	111	12	the	the	DET
ijtc-182	111	13	calculation	calculation	NOUN
ijtc-182	111	14	results	result	NOUN
ijtc-182	111	15	obtained	obtain	VERB
ijtc-182	111	16	with	with	ADP
ijtc-182	111	17	a	a	DET
ijtc-182	111	18	value	value	NOUN
ijtc-182	111	19	of	of	ADP
ijtc-182	111	20	r2	r2	NOUN
ijtc-182	111	21	of	of	ADP
ijtc-182	111	22	0	0	NUM
ijtc-182	111	23	,	,	PUNCT
ijtc-182	111	24	983	983	NUM
ijtc-182	111	25	,	,	PUNCT
ijtc-182	111	26	which	which	PRON
ijtc-182	111	27	means	mean	VERB
ijtc-182	111	28	that	that	SCONJ
ijtc-182	111	29	the	the	DET
ijtc-182	111	30	variable	variable	NOUN
ijtc-182	111	31	per	per	ADP
ijtc-182	111	32	capita	capita	NOUN
ijtc-182	111	33	income	income	NOUN
ijtc-182	111	34	,	,	PUNCT
ijtc-182	111	35	investment	investment	NOUN
ijtc-182	111	36	and	and	CCONJ
ijtc-182	111	37	government	government	NOUN
ijtc-182	111	38	expenditure	expenditure	NOUN
ijtc-182	111	39	on	on	ADP
ijtc-182	111	40	local	local	ADJ
ijtc-182	111	41	revenue	revenue	NOUN
ijtc-182	111	42	(	(	PUNCT
ijtc-182	111	43	pad	pad	NOUN
ijtc-182	111	44	)	)	PUNCT
ijtc-182	111	45	can	can	AUX
ijtc-182	111	46	be	be	AUX
ijtc-182	111	47	explained	explain	VERB
ijtc-182	111	48	by	by	ADP
ijtc-182	111	49	98.3	98.3	NUM
ijtc-182	111	50	percent	percent	NOUN
ijtc-182	111	51	and	and	CCONJ
ijtc-182	111	52	the	the	DET
ijtc-182	111	53	remaining	remain	VERB
ijtc-182	111	54	1.7	1.7	NUM
ijtc-182	111	55	percent	percent	NOUN
ijtc-182	111	56	is	be	AUX
ijtc-182	111	57	explained	explain	VERB
ijtc-182	111	58	by	by	ADP
ijtc-182	111	59	other	other	ADJ
ijtc-182	111	60	variables	variable	NOUN
ijtc-182	111	61	not	not	PART
ijtc-182	111	62	included	include	VERB
ijtc-182	111	63	in	in	ADP
ijtc-182	111	64	this	this	DET
ijtc-182	111	65	study	study	NOUN
ijtc-182	111	66	.	.	PUNCT
ijtc-182	112	1	this	this	PRON
ijtc-182	112	2	means	mean	VERB
ijtc-182	112	3	that	that	SCONJ
ijtc-182	112	4	overall	overall	ADJ
ijtc-182	112	5	per	per	ADP
ijtc-182	112	6	capita	capita	X
ijtc-182	112	7	income	income	NOUN
ijtc-182	112	8	,	,	PUNCT
ijtc-182	112	9	investment	investment	NOUN
ijtc-182	112	10	and	and	CCONJ
ijtc-182	112	11	government	government	NOUN
ijtc-182	112	12	spending	spending	NOUN
ijtc-182	112	13	have	have	VERB
ijtc-182	112	14	a	a	DET
ijtc-182	112	15	strong	strong	ADJ
ijtc-182	112	16	relationship	relationship	NOUN
ijtc-182	112	17	to	to	ADP
ijtc-182	112	18	the	the	DET
ijtc-182	112	19	increase	increase	NOUN
ijtc-182	112	20	in	in	ADP
ijtc-182	112	21	pad	pad	NOUN
ijtc-182	112	22	in	in	ADP
ijtc-182	112	23	bengkulu	bengkulu	VERB
ijtc-182	112	24	province	province	NOUN
ijtc-182	112	25	.	.	PUNCT
ijtc-182	113	1	the	the	DET
ijtc-182	113	2	estimation	estimation	NOUN
ijtc-182	113	3	results	result	VERB
ijtc-182	113	4	in	in	ADP
ijtc-182	113	5	table	table	NOUN
ijtc-182	113	6	can	can	AUX
ijtc-182	113	7	also	also	ADV
ijtc-182	113	8	show	show	VERB
ijtc-182	113	9	partially	partially	ADV
ijtc-182	113	10	the	the	DET
ijtc-182	113	11	effect	effect	NOUN
ijtc-182	113	12	of	of	ADP
ijtc-182	113	13	each	each	PRON
ijtc-182	113	14	of	of	ADP
ijtc-182	113	15	the	the	DET
ijtc-182	113	16	existing	exist	VERB
ijtc-182	113	17	variables	variable	NOUN
ijtc-182	113	18	by	by	ADP
ijtc-182	113	19	first	first	ADV
ijtc-182	113	20	doing	do	VERB
ijtc-182	113	21	the	the	DET
ijtc-182	113	22	t	t	NOUN
ijtc-182	113	23	-	-	PUNCT
ijtc-182	113	24	test	test	NOUN
ijtc-182	113	25	with	with	ADP
ijtc-182	113	26	a	a	DET
ijtc-182	113	27	confidence	confidence	NOUN
ijtc-182	113	28	level	level	NOUN
ijtc-182	113	29	of	of	ADP
ijtc-182	113	30	α	α	NOUN
ijtc-182	113	31	=	=	PUNCT
ijtc-182	113	32	10	10	NUM
ijtc-182	113	33	%	%	NOUN
ijtc-182	113	34	.	.	PUNCT
ijtc-182	114	1	so	so	ADV
ijtc-182	114	2	that	that	SCONJ
ijtc-182	114	3	the	the	DET
ijtc-182	114	4	estimation	estimation	NOUN
ijtc-182	114	5	results	result	VERB
ijtc-182	114	6	for	for	ADP
ijtc-182	114	7	the	the	DET
ijtc-182	114	8	variable	variable	NOUN
ijtc-182	114	9	per	per	ADP
ijtc-182	114	10	capita	capita	NOUN
ijtc-182	114	11	income	income	NOUN
ijtc-182	114	12	obtained	obtain	VERB
ijtc-182	114	13	tcount	tcount	NOUN
ijtc-182	114	14	-0.920	-0.920	PUNCT
ijtc-182	114	15	<	<	X
ijtc-182	114	16	ttable	ttable	ADJ
ijtc-182	114	17	1.796	1.796	NUM
ijtc-182	114	18	,	,	PUNCT
ijtc-182	114	19	which	which	PRON
ijtc-182	114	20	means	mean	VERB
ijtc-182	114	21	that	that	SCONJ
ijtc-182	114	22	the	the	DET
ijtc-182	114	23	independent	independent	ADJ
ijtc-182	114	24	variable	variable	NOUN
ijtc-182	114	25	does	do	AUX
ijtc-182	114	26	not	not	PART
ijtc-182	114	27	significantly	significantly	ADV
ijtc-182	114	28	influence	influence	VERB
ijtc-182	114	29	the	the	DET
ijtc-182	114	30	dependent	dependent	ADJ
ijtc-182	114	31	variable	variable	NOUN
ijtc-182	114	32	.	.	PUNCT
ijtc-182	115	1	the	the	DET
ijtc-182	115	2	estimation	estimation	NOUN
ijtc-182	115	3	results	result	NOUN
ijtc-182	115	4	show	show	VERB
ijtc-182	115	5	that	that	SCONJ
ijtc-182	115	6	the	the	DET
ijtc-182	115	7	variable	variable	NOUN
ijtc-182	115	8	per	per	ADP
ijtc-182	115	9	capita	capita	NOUN
ijtc-182	115	10	income	income	NOUN
ijtc-182	115	11	does	do	AUX
ijtc-182	115	12	not	not	PART
ijtc-182	115	13	have	have	VERB
ijtc-182	115	14	a	a	DET
ijtc-182	115	15	significant	significant	ADJ
ijtc-182	115	16	effect	effect	NOUN
ijtc-182	115	17	on	on	ADP
ijtc-182	115	18	the	the	DET
ijtc-182	115	19	increase	increase	NOUN
ijtc-182	115	20	in	in	ADP
ijtc-182	115	21	pad	pad	NOUN
ijtc-182	115	22	bengkulu	bengkulu	VERB
ijtc-182	115	23	province	province	NOUN
ijtc-182	115	24	with	with	ADP
ijtc-182	115	25	tcount	tcount	NOUN
ijtc-182	115	26	<	<	X
ijtc-182	115	27	ttable	ttable	ADJ
ijtc-182	115	28	.	.	PUNCT
ijtc-182	116	1	this	this	PRON
ijtc-182	116	2	is	be	AUX
ijtc-182	116	3	because	because	SCONJ
ijtc-182	116	4	the	the	DET
ijtc-182	116	5	value	value	NOUN
ijtc-182	116	6	of	of	ADP
ijtc-182	116	7	tcount	tcount	NOUN
ijtc-182	116	8	<	<	X
ijtc-182	116	9	ttable	ttable	ADJ
ijtc-182	116	10	of	of	ADP
ijtc-182	116	11	income	income	NOUN
ijtc-182	116	12	per	per	ADP
ijtc-182	116	13	capita	capita	NOUN
ijtc-182	116	14	is	be	AUX
ijtc-182	116	15	smaller	small	ADJ
ijtc-182	116	16	than	than	ADP
ijtc-182	116	17	the	the	DET
ijtc-182	116	18	real	real	ADJ
ijtc-182	116	19	level	level	NOUN
ijtc-182	116	20	.	.	PUNCT
ijtc-182	117	1	for	for	ADP
ijtc-182	117	2	the	the	DET
ijtc-182	117	3	investment	investment	NOUN
ijtc-182	117	4	variable	variable	NOUN
ijtc-182	117	5	partially	partially	ADV
ijtc-182	117	6	on	on	ADP
ijtc-182	117	7	the	the	DET
ijtc-182	117	8	dependent	dependent	ADJ
ijtc-182	117	9	variable	variable	NOUN
ijtc-182	117	10	,	,	PUNCT
ijtc-182	117	11	it	it	PRON
ijtc-182	117	12	is	be	AUX
ijtc-182	117	13	obtained	obtain	VERB
ijtc-182	117	14	that	that	DET
ijtc-182	117	15	tcount	tcount	VERB
ijtc-182	117	16	1.951	1.951	NUM
ijtc-182	117	17	>	>	X
ijtc-182	117	18	ttable	ttable	ADJ
ijtc-182	117	19	1.796	1.796	NUM
ijtc-182	117	20	means	mean	VERB
ijtc-182	117	21	that	that	SCONJ
ijtc-182	117	22	the	the	DET
ijtc-182	117	23	independent	independent	ADJ
ijtc-182	117	24	variable	variable	NOUN
ijtc-182	117	25	has	have	VERB
ijtc-182	117	26	a	a	DET
ijtc-182	117	27	significant	significant	ADJ
ijtc-182	117	28	effect	effect	NOUN
ijtc-182	117	29	on	on	ADP
ijtc-182	117	30	the	the	DET
ijtc-182	117	31	dependent	dependent	ADJ
ijtc-182	117	32	variable	variable	NOUN
ijtc-182	117	33	.	.	PUNCT
ijtc-182	118	1	the	the	DET
ijtc-182	118	2	estimation	estimation	NOUN
ijtc-182	118	3	results	result	NOUN
ijtc-182	118	4	show	show	VERB
ijtc-182	118	5	that	that	SCONJ
ijtc-182	118	6	the	the	DET
ijtc-182	118	7	investment	investment	NOUN
ijtc-182	118	8	variable	variable	NOUN
ijtc-182	118	9	has	have	VERB
ijtc-182	118	10	a	a	DET
ijtc-182	118	11	significant	significant	ADJ
ijtc-182	118	12	effect	effect	NOUN
ijtc-182	118	13	on	on	ADP
ijtc-182	118	14	the	the	DET
ijtc-182	118	15	increase	increase	NOUN
ijtc-182	118	16	in	in	ADP
ijtc-182	118	17	pad	pad	NOUN
ijtc-182	118	18	in	in	ADP
ijtc-182	118	19	bengkulu	bengkulu	VERB
ijtc-182	118	20	province	province	NOUN
ijtc-182	118	21	with	with	ADP
ijtc-182	118	22	tcount	tcount	NOUN
ijtc-182	118	23	>	>	SYM
ijtc-182	118	24	ttable	ttable	ADJ
ijtc-182	118	25	.	.	PUNCT
ijtc-182	119	1	meanwhile	meanwhile	ADV
ijtc-182	119	2	,	,	PUNCT
ijtc-182	119	3	for	for	ADP
ijtc-182	119	4	the	the	DET
ijtc-182	119	5	government	government	NOUN
ijtc-182	119	6	expenditure	expenditure	NOUN
ijtc-182	119	7	variable	variable	NOUN
ijtc-182	119	8	partially	partially	ADV
ijtc-182	119	9	on	on	ADP
ijtc-182	119	10	the	the	DET
ijtc-182	119	11	dependent	dependent	ADJ
ijtc-182	119	12	variable	variable	NOUN
ijtc-182	119	13	,	,	PUNCT
ijtc-182	119	14	it	it	PRON
ijtc-182	119	15	was	be	AUX
ijtc-182	119	16	found	find	VERB
ijtc-182	119	17	that	that	SCONJ
ijtc-182	119	18	tcount	tcount	VERB
ijtc-182	119	19	1.309	1.309	NUM
ijtc-182	119	20	<	<	NOUN
ijtc-182	119	21	ttable	ttable	ADJ
ijtc-182	119	22	1.796	1.796	NUM
ijtc-182	119	23	means	mean	VERB
ijtc-182	119	24	that	that	SCONJ
ijtc-182	119	25	the	the	DET
ijtc-182	119	26	independent	independent	ADJ
ijtc-182	119	27	variable	variable	NOUN
ijtc-182	119	28	did	do	AUX
ijtc-182	119	29	not	not	PART
ijtc-182	119	30	significantly	significantly	ADV
ijtc-182	119	31	influence	influence	VERB
ijtc-182	119	32	the	the	DET
ijtc-182	119	33	dependent	dependent	ADJ
ijtc-182	119	34	variable	variable	NOUN
ijtc-182	119	35	.	.	PUNCT
ijtc-182	120	1	the	the	DET
ijtc-182	120	2	estimation	estimation	NOUN
ijtc-182	120	3	results	result	NOUN
ijtc-182	120	4	show	show	VERB
ijtc-182	120	5	that	that	SCONJ
ijtc-182	120	6	the	the	DET
ijtc-182	120	7	government	government	NOUN
ijtc-182	120	8	expenditure	expenditure	NOUN
ijtc-182	120	9	variable	variable	NOUN
ijtc-182	120	10	does	do	AUX
ijtc-182	120	11	not	not	PART
ijtc-182	120	12	have	have	VERB
ijtc-182	120	13	a	a	DET
ijtc-182	120	14	significant	significant	ADJ
ijtc-182	120	15	effect	effect	NOUN
ijtc-182	120	16	on	on	ADP
ijtc-182	120	17	the	the	DET
ijtc-182	120	18	increase	increase	NOUN
ijtc-182	120	19	in	in	ADP
ijtc-182	120	20	pad	pad	NOUN
ijtc-182	120	21	bengkulu	bengkulu	VERB
ijtc-182	120	22	province	province	NOUN
ijtc-182	120	23	with	with	ADP
ijtc-182	120	24	tcount	tcount	NOUN
ijtc-182	120	25	<	<	X
ijtc-182	120	26	ttable	ttable	ADJ
ijtc-182	120	27	.	.	PUNCT
ijtc-182	121	1	based	base	VERB
ijtc-182	121	2	on	on	ADP
ijtc-182	121	3	the	the	DET
ijtc-182	121	4	results	result	NOUN
ijtc-182	121	5	of	of	ADP
ijtc-182	121	6	the	the	DET
ijtc-182	121	7	calculations	calculation	NOUN
ijtc-182	121	8	carried	carry	VERB
ijtc-182	121	9	out	out	ADP
ijtc-182	121	10	,	,	PUNCT
ijtc-182	121	11	the	the	DET
ijtc-182	121	12	multiple	multiple	ADJ
ijtc-182	121	13	linear	linear	ADJ
ijtc-182	121	14	regression	regression	NOUN
ijtc-182	121	15	equation	equation	NOUN
ijtc-182	121	16	is	be	AUX
ijtc-182	121	17	obtained	obtain	VERB
ijtc-182	121	18	as	as	SCONJ
ijtc-182	121	19	follows	follow	VERB
ijtc-182	121	20	:	:	PUNCT
ijtc-182	121	21	y	y	PROPN
ijtc-182	121	22	=	=	SYM
ijtc-182	121	23	7,938	7,938	NUM
ijtc-182	121	24	25,489	25,489	NUM
ijtc-182	121	25	x1	x1	PROPN
ijtc-182	122	1	+	+	X
ijtc-182	122	2	59,482x2	59,482x2	NUM
ijtc-182	122	3	*	*	PUNCT
ijtc-182	122	4	*	*	PUNCT
ijtc-182	122	5	+	+	NUM
ijtc-182	122	6	0,103x3	0,103x3	NUM
ijtc-182	122	7	information	information	NOUN
ijtc-182	122	8	:	:	PUNCT
ijtc-182	122	9	x2	x2	INTJ
ijtc-182	123	1	*	*	PUNCT
ijtc-182	123	2	*	*	PUNCT
ijtc-182	123	3	=	=	NOUN
ijtc-182	123	4	x2	x2	PROPN
ijtc-182	123	5	has	have	VERB
ijtc-182	123	6	a	a	DET
ijtc-182	123	7	significant	significant	ADJ
ijtc-182	123	8	effect	effect	NOUN
ijtc-182	123	9	until	until	ADP
ijtc-182	123	10	α	α	NOUN
ijtc-182	123	11	=	=	SYM
ijtc-182	123	12	10	10	NUM
ijtc-182	123	13	percent	percent	NOUN
ijtc-182	123	14	from	from	ADP
ijtc-182	123	15	the	the	DET
ijtc-182	123	16	equation	equation	NOUN
ijtc-182	123	17	above	above	ADV
ijtc-182	123	18	,	,	PUNCT
ijtc-182	123	19	it	it	PRON
ijtc-182	123	20	can	can	AUX
ijtc-182	123	21	be	be	AUX
ijtc-182	123	22	partially	partially	ADV
ijtc-182	123	23	described	describe	VERB
ijtc-182	123	24	the	the	DET
ijtc-182	123	25	coefficient	coefficient	NOUN
ijtc-182	123	26	of	of	ADP
ijtc-182	123	27	the	the	DET
ijtc-182	123	28	variables	variable	NOUN
ijtc-182	123	29	of	of	ADP
ijtc-182	123	30	the	the	DET
ijtc-182	123	31	effect	effect	NOUN
ijtc-182	123	32	of	of	ADP
ijtc-182	123	33	per	per	ADP
ijtc-182	123	34	capita	capita	X
ijtc-182	123	35	income	income	NOUN
ijtc-182	123	36	,	,	PUNCT
ijtc-182	123	37	investment	investment	NOUN
ijtc-182	123	38	and	and	CCONJ
ijtc-182	123	39	government	government	NOUN
ijtc-182	123	40	expenditure	expenditure	NOUN
ijtc-182	123	41	on	on	ADP
ijtc-182	123	42	regional	regional	ADJ
ijtc-182	123	43	revenue	revenue	NOUN
ijtc-182	123	44	(	(	PUNCT
ijtc-182	123	45	pad	pad	NOUN
ijtc-182	123	46	)	)	PUNCT
ijtc-182	123	47	in	in	ADP
ijtc-182	123	48	bengkulu	bengkulu	VERB
ijtc-182	123	49	province	province	NOUN
ijtc-182	123	50	as	as	SCONJ
ijtc-182	123	51	follows	follow	VERB
ijtc-182	123	52	:	:	PUNCT
ijtc-182	123	53	(	(	PUNCT
ijtc-182	123	54	1	1	X
ijtc-182	123	55	)	)	PUNCT
ijtc-182	123	56	the	the	DET
ijtc-182	123	57	income	income	NOUN
ijtc-182	123	58	per	per	ADP
ijtc-182	123	59	capita	capita	X
ijtc-182	123	60	variable	variable	NOUN
ijtc-182	123	61	does	do	AUX
ijtc-182	123	62	not	not	PART
ijtc-182	123	63	have	have	AUX
ijtc-182	123	64	a	a	DET
ijtc-182	123	65	significant	significant	ADJ
ijtc-182	123	66	effect	effect	NOUN
ijtc-182	123	67	on	on	ADP
ijtc-182	123	68	local	local	ADJ
ijtc-182	123	69	revenue	revenue	NOUN
ijtc-182	123	70	(	(	PUNCT
ijtc-182	123	71	pad	pad	NOUN
ijtc-182	123	72	)	)	PUNCT
ijtc-182	123	73	in	in	ADP
ijtc-182	123	74	bengkulu	bengkulu	VERB
ijtc-182	123	75	province	province	NOUN
ijtc-182	123	76	;	;	PUNCT
ijtc-182	123	77	(	(	PUNCT
ijtc-182	123	78	2	2	X
ijtc-182	123	79	)	)	PUNCT
ijtc-182	123	80	the	the	DET
ijtc-182	123	81	investment	investment	NOUN
ijtc-182	123	82	coefficient	coefficient	NOUN
ijtc-182	123	83	value	value	NOUN
ijtc-182	123	84	(	(	PUNCT
ijtc-182	123	85	x2	x2	PROPN
ijtc-182	123	86	)	)	PUNCT
ijtc-182	123	87	of	of	ADP
ijtc-182	123	88	policy	policy	NOUN
ijtc-182	123	89	analysis	analysis	NOUN
ijtc-182	123	90	of	of	ADP
ijtc-182	123	91	the	the	DET
ijtc-182	123	92	regional	regional	ADJ
ijtc-182	123	93	government	government	NOUN
ijtc-182	123	94	of	of	ADP
ijtc-182	123	95	bengkulu	bengkulu	VERB
ijtc-182	123	96	province	province	NOUN
ijtc-182	123	97	in	in	ADP
ijtc-182	123	98	supporting	support	VERB
ijtc-182	123	99	fiscal	fiscal	ADJ
ijtc-182	123	100	independence	independence	NOUN
ijtc-182	123	101	in	in	ADP
ijtc-182	123	102	the	the	DET
ijtc-182	123	103	autonomy	autonomy	NOUN
ijtc-182	123	104	era	era	NOUN
ijtc-182	123	105	(	(	PUNCT
ijtc-182	123	106	case	case	NOUN
ijtc-182	123	107	study	study	NOUN
ijtc-182	123	108	on	on	ADP
ijtc-182	123	109	revenue	revenue	NOUN
ijtc-182	123	110	department	department	PROPN
ijtc-182	123	111	of	of	ADP
ijtc-182	123	112	bengkulu	bengkulu	VERB
ijtc-182	123	113	province	province	NOUN
ijtc-182	123	114	)	)	PUNCT
ijtc-182	123	115	susanto	susanto	NOUN
ijtc-182	123	116	,	,	PUNCT
ijtc-182	123	117	suminar	suminar	NOUN
ijtc-182	123	118	,	,	PUNCT
ijtc-182	123	119	&	&	CCONJ
ijtc-182	123	120	suharto	suharto	PROPN
ijtc-182	123	121	251	251	NUM
ijtc-182	123	122	|	|	ADV
ijtc-182	123	123	ilomata	ilomata	PROPN
ijtc-182	123	124	international	international	ADJ
ijtc-182	123	125	journal	journal	NOUN
ijtc-182	123	126	of	of	ADP
ijtc-182	123	127	tax	tax	PROPN
ijtc-182	123	128	&	&	CCONJ
ijtc-182	123	129	accounting	accounting	PROPN
ijtc-182	123	130	vol	vol	NOUN
ijtc-182	123	131	.	.	PROPN
ijtc-182	124	1	1	1	NUM
ijtc-182	125	1	no	no	NOUN
ijtc-182	125	2	.	.	NOUN
ijtc-182	126	1	4	4	NUM
ijtc-182	126	2	october	october	PROPN
ijtc-182	126	3	2020	2020	NUM
ijtc-182	126	4	59.482	59.482	NUM
ijtc-182	126	5	shows	show	VERB
ijtc-182	126	6	that	that	SCONJ
ijtc-182	126	7	every	every	DET
ijtc-182	126	8	1	1	NUM
ijtc-182	126	9	percent	percent	NOUN
ijtc-182	126	10	increase	increase	NOUN
ijtc-182	126	11	in	in	ADP
ijtc-182	126	12	investment	investment	NOUN
ijtc-182	126	13	,	,	PUNCT
ijtc-182	126	14	it	it	PRON
ijtc-182	126	15	can	can	AUX
ijtc-182	126	16	increase	increase	VERB
ijtc-182	126	17	bengkulu	bengkulu	VERB
ijtc-182	126	18	province	province	NOUN
ijtc-182	126	19	's	's	PART
ijtc-182	126	20	own	own	ADJ
ijtc-182	126	21	revenue	revenue	NOUN
ijtc-182	126	22	(	(	PUNCT
ijtc-182	126	23	pad	pad	NOUN
ijtc-182	126	24	)	)	PUNCT
ijtc-182	126	25	by	by	ADP
ijtc-182	126	26	59.48	59.48	NUM
ijtc-182	126	27	percent	percent	NOUN
ijtc-182	126	28	;	;	PUNCT
ijtc-182	126	29	and	and	CCONJ
ijtc-182	126	30	(	(	PUNCT
ijtc-182	126	31	3	3	X
ijtc-182	126	32	)	)	PUNCT
ijtc-182	126	33	the	the	DET
ijtc-182	126	34	government	government	NOUN
ijtc-182	126	35	expenditure	expenditure	NOUN
ijtc-182	126	36	variable	variable	NOUN
ijtc-182	126	37	does	do	AUX
ijtc-182	126	38	not	not	PART
ijtc-182	126	39	have	have	VERB
ijtc-182	126	40	a	a	DET
ijtc-182	126	41	significant	significant	ADJ
ijtc-182	126	42	effect	effect	NOUN
ijtc-182	126	43	on	on	ADP
ijtc-182	126	44	local	local	ADJ
ijtc-182	126	45	revenue	revenue	NOUN
ijtc-182	126	46	(	(	PUNCT
ijtc-182	126	47	pad	pad	NOUN
ijtc-182	126	48	)	)	PUNCT
ijtc-182	126	49	in	in	ADP
ijtc-182	126	50	bengkulu	bengkulu	VERB
ijtc-182	126	51	province	province	NOUN
ijtc-182	126	52	after	after	ADP
ijtc-182	126	53	knowing	know	VERB
ijtc-182	126	54	the	the	DET
ijtc-182	126	55	effect	effect	NOUN
ijtc-182	126	56	of	of	ADP
ijtc-182	126	57	per	per	ADP
ijtc-182	126	58	capita	capita	X
ijtc-182	126	59	income	income	NOUN
ijtc-182	126	60	,	,	PUNCT
ijtc-182	126	61	investment	investment	NOUN
ijtc-182	126	62	and	and	CCONJ
ijtc-182	126	63	government	government	NOUN
ijtc-182	126	64	spending	spending	NOUN
ijtc-182	126	65	on	on	ADP
ijtc-182	126	66	local	local	ADJ
ijtc-182	126	67	revenue	revenue	NOUN
ijtc-182	126	68	(	(	PUNCT
ijtc-182	126	69	pad	pad	NOUN
ijtc-182	126	70	)	)	PUNCT
ijtc-182	126	71	,	,	PUNCT
ijtc-182	126	72	the	the	DET
ijtc-182	126	73	authors	author	NOUN
ijtc-182	126	74	measured	measure	VERB
ijtc-182	126	75	the	the	DET
ijtc-182	126	76	degree	degree	NOUN
ijtc-182	126	77	of	of	ADP
ijtc-182	126	78	fiscal	fiscal	ADJ
ijtc-182	126	79	independence	independence	NOUN
ijtc-182	126	80	in	in	ADP
ijtc-182	126	81	bengkulu	bengkulu	VERB
ijtc-182	126	82	province	province	NOUN
ijtc-182	126	83	in	in	ADP
ijtc-182	126	84	a	a	DET
ijtc-182	126	85	period	period	NOUN
ijtc-182	126	86	of	of	ADP
ijtc-182	126	87	five	five	NUM
ijtc-182	126	88	years	year	NOUN
ijtc-182	126	89	,	,	PUNCT
ijtc-182	126	90	namely	namely	ADV
ijtc-182	126	91	2013	2013	NUM
ijtc-182	126	92	-	-	SYM
ijtc-182	126	93	2017	2017	NUM
ijtc-182	126	94	so	so	SCONJ
ijtc-182	126	95	that	that	SCONJ
ijtc-182	126	96	it	it	PRON
ijtc-182	126	97	is	be	AUX
ijtc-182	126	98	obtained	obtain	VERB
ijtc-182	126	99	as	as	ADP
ijtc-182	126	100	in	in	ADP
ijtc-182	126	101	the	the	DET
ijtc-182	126	102	following	follow	VERB
ijtc-182	126	103	table	table	NOUN
ijtc-182	126	104	:	:	PUNCT
ijtc-182	126	105	table	table	NOUN
ijtc-182	126	106	8	8	NUM
ijtc-182	126	107	.	.	PUNCT
ijtc-182	127	1	recapitulation	recapitulation	NOUN
ijtc-182	127	2	of	of	ADP
ijtc-182	127	3	the	the	DET
ijtc-182	127	4	calculation	calculation	NOUN
ijtc-182	127	5	of	of	ADP
ijtc-182	127	6	the	the	DET
ijtc-182	127	7	degree	degree	NOUN
ijtc-182	127	8	of	of	ADP
ijtc-182	127	9	fiscal	fiscal	ADJ
ijtc-182	127	10	independence	independence	NOUN
ijtc-182	127	11	bengkulu	bengkulu	VERB
ijtc-182	127	12	province	province	NOUN
ijtc-182	127	13	2013	2013	NUM
ijtc-182	127	14	–	–	PUNCT
ijtc-182	127	15	2017	2017	NUM
ijtc-182	127	16	(	(	PUNCT
ijtc-182	127	17	in	in	ADP
ijtc-182	127	18	percent	percent	NOUN
ijtc-182	127	19	)	)	PUNCT
ijtc-182	127	20	year	year	NOUN
ijtc-182	127	21	pad	pad	NOUN
ijtc-182	127	22	/	/	SYM
ijtc-182	127	23	tpd	tpd	PROPN
ijtc-182	127	24	bhpbp	bhpbp	NOUN
ijtc-182	127	25	/	/	SYM
ijtc-182	127	26	tpd	tpd	NOUN
ijtc-182	127	27	dau	dau	PROPN
ijtc-182	127	28	&	&	CCONJ
ijtc-182	127	29	dak	dak	PROPN
ijtc-182	127	30	/	/	SYM
ijtc-182	127	31	tpd	tpd	PROPN
ijtc-182	127	32	2013	2013	NUM
ijtc-182	127	33	30,96	30,96	NUM
ijtc-182	127	34	4,20	4,20	NUM
ijtc-182	127	35	53,42	53,42	NUM
ijtc-182	127	36	2014	2014	NUM
ijtc-182	127	37	33,84	33,84	NUM
ijtc-182	127	38	4,81	4,81	NUM
ijtc-182	127	39	50,80	50,80	NOUN
ijtc-182	127	40	2015	2015	NUM
ijtc-182	127	41	32,16	32,16	NUM
ijtc-182	127	42	4,54	4,54	NUM
ijtc-182	127	43	50,90	50,90	NUM
ijtc-182	127	44	2016	2016	NUM
ijtc-182	127	45	31,10	31,10	NUM
ijtc-182	127	46	3,30	3,30	NUM
ijtc-182	128	1	65,34	65,34	NUM
ijtc-182	128	2	2017	2017	NUM
ijtc-182	128	3	28,06	28,06	NUM
ijtc-182	128	4	2,10	2,10	NUM
ijtc-182	128	5	67,54	67,54	NUM
ijtc-182	128	6	total	total	NOUN
ijtc-182	128	7	31,22	31,22	NUM
ijtc-182	128	8	3,79	3,79	PROPN
ijtc-182	128	9	57,60	57,60	NUM
ijtc-182	128	10	from	from	ADP
ijtc-182	128	11	the	the	DET
ijtc-182	128	12	calculations	calculation	NOUN
ijtc-182	128	13	in	in	ADP
ijtc-182	128	14	table	table	NOUN
ijtc-182	128	15	,	,	PUNCT
ijtc-182	128	16	it	it	PRON
ijtc-182	128	17	shows	show	VERB
ijtc-182	128	18	that	that	SCONJ
ijtc-182	128	19	in	in	ADP
ijtc-182	128	20	an	an	DET
ijtc-182	128	21	average	average	ADJ
ijtc-182	128	22	period	period	NOUN
ijtc-182	128	23	of	of	ADP
ijtc-182	128	24	five	five	NUM
ijtc-182	128	25	years	year	NOUN
ijtc-182	128	26	,	,	PUNCT
ijtc-182	128	27	2013	2013	NUM
ijtc-182	128	28	-	-	SYM
ijtc-182	128	29	2017	2017	NUM
ijtc-182	128	30	,	,	PUNCT
ijtc-182	128	31	the	the	DET
ijtc-182	128	32	proportion	proportion	NOUN
ijtc-182	128	33	of	of	ADP
ijtc-182	128	34	pad	pad	NOUN
ijtc-182	128	35	to	to	ADP
ijtc-182	128	36	tpd	tpd	PROPN
ijtc-182	128	37	averaged	average	VERB
ijtc-182	128	38	31.22	31.22	NUM
ijtc-182	128	39	%	%	NOUN
ijtc-182	128	40	based	base	VERB
ijtc-182	128	41	on	on	ADP
ijtc-182	128	42	the	the	DET
ijtc-182	128	43	interval	interval	NOUN
ijtc-182	128	44	scale	scale	NOUN
ijtc-182	128	45	of	of	ADP
ijtc-182	128	46	the	the	DET
ijtc-182	128	47	degree	degree	NOUN
ijtc-182	128	48	of	of	ADP
ijtc-182	128	49	fiscal	fiscal	ADJ
ijtc-182	128	50	independence	independence	NOUN
ijtc-182	128	51	which	which	PRON
ijtc-182	128	52	was	be	AUX
ijtc-182	128	53	stated	state	VERB
ijtc-182	128	54	as	as	ADP
ijtc-182	128	55	sufficient	sufficient	ADJ
ijtc-182	128	56	.	.	PUNCT
ijtc-182	129	1	then	then	ADV
ijtc-182	129	2	the	the	DET
ijtc-182	129	3	proportion	proportion	NOUN
ijtc-182	129	4	of	of	ADP
ijtc-182	129	5	bhpbp	bhpbp	NOUN
ijtc-182	129	6	to	to	AUX
ijtc-182	129	7	tpd	tpd	VERB
ijtc-182	129	8	within	within	ADP
ijtc-182	129	9	a	a	DET
ijtc-182	129	10	period	period	NOUN
ijtc-182	129	11	of	of	ADP
ijtc-182	129	12	five	five	NUM
ijtc-182	129	13	years	year	NOUN
ijtc-182	129	14	,	,	PUNCT
ijtc-182	129	15	namely	namely	ADV
ijtc-182	129	16	2013	2013	NUM
ijtc-182	129	17	-	-	SYM
ijtc-182	129	18	2017	2017	NUM
ijtc-182	129	19	on	on	ADP
ijtc-182	129	20	an	an	DET
ijtc-182	129	21	average	average	NOUN
ijtc-182	129	22	of	of	ADP
ijtc-182	129	23	3.79	3.79	NUM
ijtc-182	129	24	%	%	NOUN
ijtc-182	129	25	based	base	VERB
ijtc-182	129	26	on	on	ADP
ijtc-182	129	27	the	the	DET
ijtc-182	129	28	scale	scale	NOUN
ijtc-182	129	29	of	of	ADP
ijtc-182	129	30	the	the	DET
ijtc-182	129	31	degree	degree	NOUN
ijtc-182	129	32	of	of	ADP
ijtc-182	129	33	fiscal	fiscal	ADJ
ijtc-182	129	34	independence	independence	NOUN
ijtc-182	129	35	interval	interval	NOUN
ijtc-182	129	36	is	be	AUX
ijtc-182	129	37	stated	state	VERB
ijtc-182	129	38	to	to	PART
ijtc-182	129	39	be	be	AUX
ijtc-182	129	40	very	very	ADV
ijtc-182	129	41	poor	poor	ADJ
ijtc-182	129	42	,	,	PUNCT
ijtc-182	129	43	where	where	SCONJ
ijtc-182	129	44	if	if	SCONJ
ijtc-182	129	45	you	you	PRON
ijtc-182	129	46	pay	pay	VERB
ijtc-182	129	47	attention	attention	NOUN
ijtc-182	129	48	to	to	ADP
ijtc-182	129	49	the	the	DET
ijtc-182	129	50	development	development	NOUN
ijtc-182	129	51	,	,	PUNCT
ijtc-182	129	52	it	it	PRON
ijtc-182	129	53	shows	show	VERB
ijtc-182	129	54	that	that	SCONJ
ijtc-182	129	55	there	there	PRON
ijtc-182	129	56	is	be	VERB
ijtc-182	129	57	a	a	DET
ijtc-182	129	58	significant	significant	ADJ
ijtc-182	129	59	decrease	decrease	NOUN
ijtc-182	129	60	in	in	ADP
ijtc-182	129	61	bhpbp	bhpbp	NOUN
ijtc-182	129	62	contributions	contribution	NOUN
ijtc-182	129	63	.	.	PUNCT
ijtc-182	130	1	meanwhile	meanwhile	ADV
ijtc-182	130	2	,	,	PUNCT
ijtc-182	130	3	the	the	DET
ijtc-182	130	4	proportion	proportion	NOUN
ijtc-182	130	5	of	of	ADP
ijtc-182	130	6	the	the	DET
ijtc-182	130	7	general	general	ADJ
ijtc-182	130	8	allocation	allocation	NOUN
ijtc-182	130	9	fund	fund	PROPN
ijtc-182	130	10	(	(	PUNCT
ijtc-182	130	11	dau	dau	NOUN
ijtc-182	130	12	)	)	PUNCT
ijtc-182	130	13	and	and	CCONJ
ijtc-182	130	14	the	the	DET
ijtc-182	130	15	special	special	ADJ
ijtc-182	130	16	allocation	allocation	NOUN
ijtc-182	130	17	fund	fund	NOUN
ijtc-182	130	18	(	(	PUNCT
ijtc-182	130	19	dak	dak	PROPN
ijtc-182	130	20	)	)	PUNCT
ijtc-182	130	21	to	to	ADP
ijtc-182	130	22	the	the	DET
ijtc-182	130	23	tpd	tpd	NOUN
ijtc-182	130	24	in	in	ADP
ijtc-182	130	25	the	the	DET
ijtc-182	130	26	five	five	NUM
ijtc-182	130	27	-	-	PUNCT
ijtc-182	130	28	year	year	NOUN
ijtc-182	130	29	period	period	NOUN
ijtc-182	130	30	,	,	PUNCT
ijtc-182	130	31	2013	2013	NUM
ijtc-182	130	32	-	-	SYM
ijtc-182	130	33	2017	2017	NUM
ijtc-182	130	34	,	,	PUNCT
ijtc-182	130	35	is	be	AUX
ijtc-182	130	36	an	an	DET
ijtc-182	130	37	average	average	NOUN
ijtc-182	130	38	of	of	ADP
ijtc-182	130	39	57.6	57.6	NUM
ijtc-182	130	40	%	%	NOUN
ijtc-182	130	41	based	base	VERB
ijtc-182	130	42	on	on	ADP
ijtc-182	130	43	the	the	DET
ijtc-182	130	44	interval	interval	NOUN
ijtc-182	130	45	scale	scale	NOUN
ijtc-182	130	46	,	,	PUNCT
ijtc-182	130	47	degree	degree	NOUN
ijtc-182	130	48	of	of	ADP
ijtc-182	130	49	fiscal	fiscal	ADJ
ijtc-182	130	50	independence	independence	NOUN
ijtc-182	130	51	is	be	AUX
ijtc-182	130	52	declared	declare	VERB
ijtc-182	130	53	very	very	ADV
ijtc-182	130	54	good	good	ADJ
ijtc-182	130	55	.	.	PUNCT
ijtc-182	131	1	based	base	VERB
ijtc-182	131	2	on	on	ADP
ijtc-182	131	3	the	the	DET
ijtc-182	131	4	results	result	NOUN
ijtc-182	131	5	of	of	ADP
ijtc-182	131	6	research	research	NOUN
ijtc-182	131	7	estimates	estimate	NOUN
ijtc-182	131	8	in	in	ADP
ijtc-182	131	9	table	table	NOUN
ijtc-182	131	10	and	and	CCONJ
ijtc-182	131	11	after	after	SCONJ
ijtc-182	131	12	the	the	DET
ijtc-182	131	13	t	t	PROPN
ijtc-182	131	14	-	-	PUNCT
ijtc-182	131	15	test	test	NOUN
ijtc-182	131	16	was	be	AUX
ijtc-182	131	17	carried	carry	VERB
ijtc-182	131	18	out	out	ADP
ijtc-182	131	19	to	to	PART
ijtc-182	131	20	see	see	VERB
ijtc-182	131	21	the	the	DET
ijtc-182	131	22	effect	effect	NOUN
ijtc-182	131	23	of	of	ADP
ijtc-182	131	24	the	the	DET
ijtc-182	131	25	independent	independent	ADJ
ijtc-182	131	26	variables	variable	NOUN
ijtc-182	131	27	partially	partially	ADV
ijtc-182	131	28	on	on	ADP
ijtc-182	131	29	the	the	DET
ijtc-182	131	30	dependent	dependent	ADJ
ijtc-182	131	31	variable	variable	NOUN
ijtc-182	131	32	with	with	ADP
ijtc-182	131	33	a	a	DET
ijtc-182	131	34	confidence	confidence	NOUN
ijtc-182	131	35	level	level	NOUN
ijtc-182	131	36	of	of	ADP
ijtc-182	131	37	α	α	NOUN
ijtc-182	131	38	=	=	SYM
ijtc-182	131	39	10	10	NUM
ijtc-182	131	40	%	%	NOUN
ijtc-182	131	41	.	.	PUNCT
ijtc-182	132	1	obtained	obtain	VERB
ijtc-182	132	2	tcount	tcount	NOUN
ijtc-182	132	3	-0.920	-0.920	PUNCT
ijtc-182	132	4	<	<	X
ijtc-182	132	5	ttable	ttable	ADJ
ijtc-182	132	6	1.796	1.796	NUM
ijtc-182	132	7	means	mean	VERB
ijtc-182	132	8	that	that	SCONJ
ijtc-182	132	9	the	the	DET
ijtc-182	132	10	independent	independent	ADJ
ijtc-182	132	11	variable	variable	NOUN
ijtc-182	132	12	does	do	AUX
ijtc-182	132	13	not	not	PART
ijtc-182	132	14	significantly	significantly	ADV
ijtc-182	132	15	influence	influence	VERB
ijtc-182	132	16	the	the	DET
ijtc-182	132	17	dependent	dependent	ADJ
ijtc-182	132	18	variable	variable	NOUN
ijtc-182	132	19	.	.	PUNCT
ijtc-182	133	1	the	the	DET
ijtc-182	133	2	estimation	estimation	NOUN
ijtc-182	133	3	results	result	NOUN
ijtc-182	133	4	show	show	VERB
ijtc-182	133	5	that	that	SCONJ
ijtc-182	133	6	the	the	DET
ijtc-182	133	7	variable	variable	NOUN
ijtc-182	133	8	per	per	ADP
ijtc-182	133	9	capita	capita	NOUN
ijtc-182	133	10	income	income	NOUN
ijtc-182	133	11	does	do	AUX
ijtc-182	133	12	not	not	PART
ijtc-182	133	13	have	have	VERB
ijtc-182	133	14	a	a	DET
ijtc-182	133	15	significant	significant	ADJ
ijtc-182	133	16	effect	effect	NOUN
ijtc-182	133	17	on	on	ADP
ijtc-182	133	18	the	the	DET
ijtc-182	133	19	increase	increase	NOUN
ijtc-182	133	20	in	in	ADP
ijtc-182	133	21	pad	pad	NOUN
ijtc-182	133	22	bengkulu	bengkulu	VERB
ijtc-182	133	23	province	province	NOUN
ijtc-182	133	24	with	with	ADP
ijtc-182	133	25	tcount	tcount	NOUN
ijtc-182	133	26	<	<	X
ijtc-182	133	27	ttable	ttable	ADJ
ijtc-182	133	28	.	.	PUNCT
ijtc-182	134	1	this	this	PRON
ijtc-182	134	2	is	be	AUX
ijtc-182	134	3	because	because	SCONJ
ijtc-182	134	4	the	the	DET
ijtc-182	134	5	value	value	NOUN
ijtc-182	134	6	of	of	ADP
ijtc-182	134	7	tcount	tcount	NOUN
ijtc-182	134	8	<	<	X
ijtc-182	134	9	ttable	ttable	ADJ
ijtc-182	134	10	of	of	ADP
ijtc-182	134	11	income	income	NOUN
ijtc-182	134	12	per	per	ADP
ijtc-182	134	13	capita	capita	NOUN
ijtc-182	134	14	is	be	AUX
ijtc-182	134	15	smaller	small	ADJ
ijtc-182	134	16	than	than	ADP
ijtc-182	134	17	the	the	DET
ijtc-182	134	18	real	real	ADJ
ijtc-182	134	19	level	level	NOUN
ijtc-182	134	20	.	.	PUNCT
ijtc-182	135	1	the	the	DET
ijtc-182	135	2	results	result	NOUN
ijtc-182	135	3	showed	show	VERB
ijtc-182	135	4	that	that	SCONJ
ijtc-182	135	5	per	per	ADP
ijtc-182	135	6	capita	capita	NOUN
ijtc-182	135	7	income	income	NOUN
ijtc-182	135	8	had	have	VERB
ijtc-182	135	9	no	no	DET
ijtc-182	135	10	effect	effect	NOUN
ijtc-182	135	11	on	on	ADP
ijtc-182	135	12	pad	pad	NOUN
ijtc-182	135	13	and	and	CCONJ
ijtc-182	135	14	it	it	PRON
ijtc-182	135	15	would	would	AUX
ijtc-182	135	16	also	also	ADV
ijtc-182	135	17	cause	cause	VERB
ijtc-182	135	18	per	per	ADP
ijtc-182	135	19	capita	capita	NOUN
ijtc-182	135	20	income	income	NOUN
ijtc-182	135	21	to	to	PART
ijtc-182	135	22	have	have	VERB
ijtc-182	135	23	no	no	DET
ijtc-182	135	24	effect	effect	NOUN
ijtc-182	135	25	on	on	ADP
ijtc-182	135	26	fiscal	fiscal	ADJ
ijtc-182	135	27	independence	independence	NOUN
ijtc-182	135	28	in	in	ADP
ijtc-182	135	29	bengkulu	bengkulu	VERB
ijtc-182	135	30	province	province	NOUN
ijtc-182	135	31	.	.	PUNCT
ijtc-182	136	1	the	the	DET
ijtc-182	136	2	effect	effect	NOUN
ijtc-182	136	3	of	of	ADP
ijtc-182	136	4	investment	investment	NOUN
ijtc-182	136	5	on	on	ADP
ijtc-182	136	6	the	the	DET
ijtc-182	136	7	increase	increase	NOUN
ijtc-182	136	8	of	of	ADP
ijtc-182	136	9	pad	pad	NOUN
ijtc-182	136	10	and	and	CCONJ
ijtc-182	136	11	fiscal	fiscal	ADJ
ijtc-182	136	12	independence	independence	NOUN
ijtc-182	136	13	of	of	ADP
ijtc-182	136	14	bengkulu	bengkulu	VERB
ijtc-182	136	15	province	province	NOUN
ijtc-182	136	16	with	with	ADP
ijtc-182	136	17	a	a	DET
ijtc-182	136	18	variable	variable	ADJ
ijtc-182	136	19	coefficient	coefficient	NOUN
ijtc-182	136	20	of	of	ADP
ijtc-182	136	21	59.482	59.482	NUM
ijtc-182	136	22	,	,	PUNCT
ijtc-182	136	23	this	this	PRON
ijtc-182	136	24	indicates	indicate	VERB
ijtc-182	136	25	that	that	SCONJ
ijtc-182	136	26	every	every	DET
ijtc-182	136	27	1	1	NUM
ijtc-182	136	28	percent	percent	NOUN
ijtc-182	136	29	increase	increase	NOUN
ijtc-182	136	30	in	in	ADP
ijtc-182	136	31	investment	investment	NOUN
ijtc-182	136	32	value	value	NOUN
ijtc-182	136	33	will	will	AUX
ijtc-182	136	34	increase	increase	VERB
ijtc-182	136	35	the	the	DET
ijtc-182	136	36	pad	pad	NOUN
ijtc-182	136	37	level	level	NOUN
ijtc-182	136	38	by	by	ADP
ijtc-182	136	39	59.482	59.482	NUM
ijtc-182	136	40	percent	percent	NOUN
ijtc-182	136	41	,	,	PUNCT
ijtc-182	136	42	assuming	assume	VERB
ijtc-182	136	43	that	that	SCONJ
ijtc-182	136	44	the	the	DET
ijtc-182	136	45	other	other	ADJ
ijtc-182	136	46	factors	factor	NOUN
ijtc-182	136	47	are	be	AUX
ijtc-182	136	48	considered	consider	VERB
ijtc-182	136	49	constant	constant	ADJ
ijtc-182	136	50	.	.	PUNCT
ijtc-182	137	1	based	base	VERB
ijtc-182	137	2	on	on	ADP
ijtc-182	137	3	the	the	DET
ijtc-182	137	4	results	result	NOUN
ijtc-182	137	5	of	of	ADP
ijtc-182	137	6	research	research	NOUN
ijtc-182	137	7	estimates	estimate	NOUN
ijtc-182	137	8	in	in	ADP
ijtc-182	137	9	table	table	NOUN
ijtc-182	137	10	,	,	PUNCT
ijtc-182	137	11	it	it	PRON
ijtc-182	137	12	is	be	AUX
ijtc-182	137	13	known	know	VERB
ijtc-182	137	14	that	that	SCONJ
ijtc-182	137	15	investment	investment	NOUN
ijtc-182	137	16	has	have	VERB
ijtc-182	137	17	a	a	DET
ijtc-182	137	18	significant	significant	ADJ
ijtc-182	137	19	effect	effect	NOUN
ijtc-182	137	20	on	on	ADP
ijtc-182	137	21	the	the	DET
ijtc-182	137	22	increase	increase	NOUN
ijtc-182	137	23	in	in	ADP
ijtc-182	137	24	pad	pad	NOUN
ijtc-182	137	25	bengkulu	bengkulu	VERB
ijtc-182	137	26	province	province	NOUN
ijtc-182	137	27	.	.	PUNCT
ijtc-182	138	1	to	to	PART
ijtc-182	138	2	see	see	VERB
ijtc-182	138	3	the	the	DET
ijtc-182	138	4	effect	effect	NOUN
ijtc-182	138	5	of	of	ADP
ijtc-182	138	6	the	the	DET
ijtc-182	138	7	investment	investment	NOUN
ijtc-182	138	8	variable	variable	NOUN
ijtc-182	138	9	partially	partially	ADV
ijtc-182	138	10	on	on	ADP
ijtc-182	138	11	the	the	DET
ijtc-182	138	12	dependent	dependent	ADJ
ijtc-182	138	13	variable	variable	NOUN
ijtc-182	138	14	,	,	PUNCT
ijtc-182	138	15	a	a	DET
ijtc-182	138	16	t	t	NOUN
ijtc-182	138	17	-	-	PUNCT
ijtc-182	138	18	test	test	NOUN
ijtc-182	138	19	was	be	AUX
ijtc-182	138	20	carried	carry	VERB
ijtc-182	138	21	out	out	ADP
ijtc-182	138	22	with	with	ADP
ijtc-182	138	23	a	a	DET
ijtc-182	138	24	confidence	confidence	NOUN
ijtc-182	138	25	level	level	NOUN
ijtc-182	138	26	of	of	ADP
ijtc-182	138	27	α	α	NOUN
ijtc-182	138	28	=	=	SYM
ijtc-182	138	29	10	10	NUM
ijtc-182	138	30	%	%	NOUN
ijtc-182	138	31	.	.	PUNCT
ijtc-182	139	1	obtained	obtain	VERB
ijtc-182	139	2	tcount	tcount	NOUN
ijtc-182	139	3	1.951	1.951	NUM
ijtc-182	139	4	>	>	X
ijtc-182	139	5	ttable	ttable	ADJ
ijtc-182	139	6	1.796	1.796	NUM
ijtc-182	139	7	means	mean	VERB
ijtc-182	139	8	that	that	SCONJ
ijtc-182	139	9	the	the	DET
ijtc-182	139	10	independent	independent	ADJ
ijtc-182	139	11	variable	variable	NOUN
ijtc-182	139	12	has	have	VERB
ijtc-182	139	13	a	a	DET
ijtc-182	139	14	significant	significant	ADJ
ijtc-182	139	15	effect	effect	NOUN
ijtc-182	139	16	on	on	ADP
ijtc-182	139	17	the	the	DET
ijtc-182	139	18	dependent	dependent	ADJ
ijtc-182	139	19	variable	variable	NOUN
ijtc-182	139	20	.	.	PUNCT
ijtc-182	140	1	the	the	DET
ijtc-182	140	2	estimation	estimation	NOUN
ijtc-182	140	3	results	result	NOUN
ijtc-182	140	4	show	show	VERB
ijtc-182	140	5	that	that	SCONJ
ijtc-182	140	6	the	the	DET
ijtc-182	140	7	investment	investment	NOUN
ijtc-182	140	8	variable	variable	NOUN
ijtc-182	140	9	has	have	VERB
ijtc-182	140	10	a	a	DET
ijtc-182	140	11	significant	significant	ADJ
ijtc-182	140	12	effect	effect	NOUN
ijtc-182	140	13	on	on	ADP
ijtc-182	140	14	the	the	DET
ijtc-182	140	15	increase	increase	NOUN
ijtc-182	140	16	in	in	ADP
ijtc-182	140	17	pad	pad	NOUN
ijtc-182	140	18	in	in	ADP
ijtc-182	140	19	bengkulu	bengkulu	VERB
ijtc-182	140	20	province	province	NOUN
ijtc-182	140	21	with	with	ADP
ijtc-182	140	22	tcount	tcount	NOUN
ijtc-182	140	23	>	>	SYM
ijtc-182	140	24	ttable	ttable	ADJ
ijtc-182	140	25	.	.	PUNCT
ijtc-182	141	1	policy	policy	NOUN
ijtc-182	141	2	analysis	analysis	NOUN
ijtc-182	141	3	of	of	ADP
ijtc-182	141	4	the	the	DET
ijtc-182	141	5	regional	regional	ADJ
ijtc-182	141	6	government	government	NOUN
ijtc-182	141	7	of	of	ADP
ijtc-182	141	8	bengkulu	bengkulu	VERB
ijtc-182	141	9	province	province	NOUN
ijtc-182	141	10	in	in	ADP
ijtc-182	141	11	supporting	support	VERB
ijtc-182	141	12	fiscal	fiscal	ADJ
ijtc-182	141	13	independence	independence	NOUN
ijtc-182	141	14	in	in	ADP
ijtc-182	141	15	the	the	DET
ijtc-182	141	16	autonomy	autonomy	NOUN
ijtc-182	141	17	era	era	NOUN
ijtc-182	141	18	(	(	PUNCT
ijtc-182	141	19	case	case	NOUN
ijtc-182	141	20	study	study	NOUN
ijtc-182	141	21	on	on	ADP
ijtc-182	141	22	revenue	revenue	NOUN
ijtc-182	141	23	department	department	PROPN
ijtc-182	141	24	of	of	ADP
ijtc-182	141	25	bengkulu	bengkulu	VERB
ijtc-182	141	26	province	province	NOUN
ijtc-182	141	27	)	)	PUNCT
ijtc-182	141	28	susanto	susanto	NOUN
ijtc-182	141	29	,	,	PUNCT
ijtc-182	141	30	suminar	suminar	NOUN
ijtc-182	141	31	,	,	PUNCT
ijtc-182	141	32	&	&	CCONJ
ijtc-182	141	33	suharto	suharto	PROPN
ijtc-182	141	34	252	252	NUM
ijtc-182	141	35	|	|	ADV
ijtc-182	141	36	ilomata	ilomata	NOUN
ijtc-182	141	37	international	international	ADJ
ijtc-182	141	38	journal	journal	NOUN
ijtc-182	141	39	of	of	ADP
ijtc-182	141	40	tax	tax	PROPN
ijtc-182	141	41	&	&	CCONJ
ijtc-182	141	42	accounting	accounting	PROPN
ijtc-182	141	43	vol	vol	NOUN
ijtc-182	141	44	.	.	PROPN
ijtc-182	142	1	1	1	NUM
ijtc-182	142	2	no	no	NOUN
ijtc-182	142	3	.	.	NOUN
ijtc-182	143	1	4	4	NUM
ijtc-182	143	2	october	october	PROPN
ijtc-182	143	3	2020	2020	NUM
ijtc-182	143	4	the	the	DET
ijtc-182	143	5	effect	effect	NOUN
ijtc-182	143	6	of	of	ADP
ijtc-182	143	7	government	government	NOUN
ijtc-182	143	8	expenditure	expenditure	NOUN
ijtc-182	143	9	on	on	ADP
ijtc-182	143	10	the	the	DET
ijtc-182	143	11	increase	increase	NOUN
ijtc-182	143	12	in	in	ADP
ijtc-182	143	13	pad	pad	NOUN
ijtc-182	143	14	and	and	CCONJ
ijtc-182	143	15	fiscal	fiscal	ADJ
ijtc-182	143	16	independence	independence	NOUN
ijtc-182	143	17	of	of	ADP
ijtc-182	143	18	bengkulu	bengkulu	VERB
ijtc-182	143	19	province	province	NOUN
ijtc-182	143	20	from	from	ADP
ijtc-182	143	21	the	the	DET
ijtc-182	143	22	results	result	NOUN
ijtc-182	143	23	of	of	ADP
ijtc-182	143	24	regression	regression	NOUN
ijtc-182	143	25	calculations	calculation	NOUN
ijtc-182	143	26	,	,	PUNCT
ijtc-182	143	27	the	the	DET
ijtc-182	143	28	coefficient	coefficient	NOUN
ijtc-182	143	29	value	value	NOUN
ijtc-182	143	30	of	of	ADP
ijtc-182	143	31	the	the	DET
ijtc-182	143	32	influence	influence	NOUN
ijtc-182	143	33	variable	variable	NOUN
ijtc-182	143	34	on	on	ADP
ijtc-182	143	35	government	government	NOUN
ijtc-182	143	36	spending	spending	NOUN
ijtc-182	143	37	is	be	AUX
ijtc-182	143	38	0.103	0.103	NUM
ijtc-182	143	39	.	.	PUNCT
ijtc-182	144	1	this	this	PRON
ijtc-182	144	2	indicates	indicate	VERB
ijtc-182	144	3	that	that	SCONJ
ijtc-182	144	4	any	any	DET
ijtc-182	144	5	change	change	NOUN
ijtc-182	144	6	in	in	ADP
ijtc-182	144	7	government	government	NOUN
ijtc-182	144	8	spending	spending	NOUN
ijtc-182	144	9	by	by	ADP
ijtc-182	144	10	1	1	NUM
ijtc-182	144	11	percent	percent	NOUN
ijtc-182	144	12	will	will	AUX
ijtc-182	144	13	increase	increase	VERB
ijtc-182	144	14	pad	pad	NOUN
ijtc-182	144	15	by	by	ADP
ijtc-182	144	16	0.103	0.103	NUM
ijtc-182	144	17	percent	percent	NOUN
ijtc-182	144	18	,	,	PUNCT
ijtc-182	144	19	assuming	assume	VERB
ijtc-182	144	20	that	that	SCONJ
ijtc-182	144	21	the	the	DET
ijtc-182	144	22	other	other	ADJ
ijtc-182	144	23	factors	factor	NOUN
ijtc-182	144	24	are	be	AUX
ijtc-182	144	25	considered	consider	VERB
ijtc-182	144	26	constant	constant	ADJ
ijtc-182	144	27	.	.	PUNCT
ijtc-182	145	1	based	base	VERB
ijtc-182	145	2	on	on	ADP
ijtc-182	145	3	the	the	DET
ijtc-182	145	4	results	result	NOUN
ijtc-182	145	5	of	of	ADP
ijtc-182	145	6	research	research	NOUN
ijtc-182	145	7	estimates	estimate	NOUN
ijtc-182	145	8	in	in	ADP
ijtc-182	145	9	table	table	NOUN
ijtc-182	145	10	,	,	PUNCT
ijtc-182	145	11	it	it	PRON
ijtc-182	145	12	is	be	AUX
ijtc-182	145	13	known	know	VERB
ijtc-182	145	14	that	that	SCONJ
ijtc-182	145	15	government	government	NOUN
ijtc-182	145	16	expenditure	expenditure	NOUN
ijtc-182	145	17	is	be	AUX
ijtc-182	145	18	significant	significant	ADJ
ijtc-182	145	19	in	in	ADP
ijtc-182	145	20	the	the	DET
ijtc-182	145	21	increase	increase	NOUN
ijtc-182	145	22	in	in	ADP
ijtc-182	145	23	pad	pad	NOUN
ijtc-182	145	24	in	in	ADP
ijtc-182	145	25	bengkulu	bengkulu	VERB
ijtc-182	145	26	province	province	NOUN
ijtc-182	145	27	.	.	PUNCT
ijtc-182	146	1	to	to	PART
ijtc-182	146	2	see	see	VERB
ijtc-182	146	3	the	the	DET
ijtc-182	146	4	effect	effect	NOUN
ijtc-182	146	5	of	of	ADP
ijtc-182	146	6	government	government	NOUN
ijtc-182	146	7	expenditure	expenditure	NOUN
ijtc-182	146	8	variables	variable	NOUN
ijtc-182	146	9	partially	partially	ADV
ijtc-182	146	10	on	on	ADP
ijtc-182	146	11	the	the	DET
ijtc-182	146	12	dependent	dependent	ADJ
ijtc-182	146	13	variable	variable	NOUN
ijtc-182	146	14	,	,	PUNCT
ijtc-182	146	15	the	the	DET
ijtc-182	146	16	t	t	NOUN
ijtc-182	146	17	-	-	PUNCT
ijtc-182	146	18	test	test	NOUN
ijtc-182	146	19	was	be	AUX
ijtc-182	146	20	carried	carry	VERB
ijtc-182	146	21	out	out	ADP
ijtc-182	146	22	with	with	ADP
ijtc-182	146	23	a	a	DET
ijtc-182	146	24	confidence	confidence	NOUN
ijtc-182	146	25	level	level	NOUN
ijtc-182	146	26	of	of	ADP
ijtc-182	146	27	α	α	NOUN
ijtc-182	146	28	=	=	SYM
ijtc-182	146	29	10	10	NUM
ijtc-182	146	30	%	%	NOUN
ijtc-182	146	31	.	.	PUNCT
ijtc-182	147	1	obtained	obtain	VERB
ijtc-182	147	2	tcount	tcount	NOUN
ijtc-182	147	3	1.309	1.309	NUM
ijtc-182	147	4	<	<	NOUN
ijtc-182	147	5	ttable	ttable	ADJ
ijtc-182	147	6	1.796	1.796	NUM
ijtc-182	147	7	means	mean	VERB
ijtc-182	147	8	that	that	SCONJ
ijtc-182	147	9	the	the	DET
ijtc-182	147	10	independent	independent	ADJ
ijtc-182	147	11	variable	variable	NOUN
ijtc-182	147	12	does	do	AUX
ijtc-182	147	13	not	not	PART
ijtc-182	147	14	significantly	significantly	ADV
ijtc-182	147	15	influence	influence	VERB
ijtc-182	147	16	the	the	DET
ijtc-182	147	17	dependent	dependent	ADJ
ijtc-182	147	18	variable	variable	NOUN
ijtc-182	147	19	.	.	PUNCT
ijtc-182	148	1	the	the	DET
ijtc-182	148	2	estimation	estimation	NOUN
ijtc-182	148	3	results	result	NOUN
ijtc-182	148	4	show	show	VERB
ijtc-182	148	5	that	that	SCONJ
ijtc-182	148	6	the	the	DET
ijtc-182	148	7	government	government	NOUN
ijtc-182	148	8	expenditure	expenditure	NOUN
ijtc-182	148	9	variable	variable	NOUN
ijtc-182	148	10	does	do	AUX
ijtc-182	148	11	not	not	PART
ijtc-182	148	12	have	have	VERB
ijtc-182	148	13	a	a	DET
ijtc-182	148	14	significant	significant	ADJ
ijtc-182	148	15	effect	effect	NOUN
ijtc-182	148	16	on	on	ADP
ijtc-182	148	17	the	the	DET
ijtc-182	148	18	increase	increase	NOUN
ijtc-182	148	19	in	in	ADP
ijtc-182	148	20	pad	pad	NOUN
ijtc-182	148	21	bengkulu	bengkulu	VERB
ijtc-182	148	22	province	province	NOUN
ijtc-182	148	23	with	with	ADP
ijtc-182	148	24	tcount	tcount	NOUN
ijtc-182	148	25	<	<	X
ijtc-182	148	26	ttable	ttable	ADJ
ijtc-182	148	27	.	.	PUNCT
ijtc-182	149	1	degree	degree	NOUN
ijtc-182	149	2	of	of	ADP
ijtc-182	149	3	fiscal	fiscal	ADJ
ijtc-182	149	4	independence	independence	NOUN
ijtc-182	149	5	of	of	ADP
ijtc-182	149	6	bengkulu	bengkulu	VERB
ijtc-182	149	7	province	province	NOUN
ijtc-182	149	8	from	from	ADP
ijtc-182	149	9	the	the	DET
ijtc-182	149	10	calculation	calculation	NOUN
ijtc-182	149	11	of	of	ADP
ijtc-182	149	12	the	the	DET
ijtc-182	149	13	degree	degree	NOUN
ijtc-182	149	14	of	of	ADP
ijtc-182	149	15	independence	independence	NOUN
ijtc-182	150	1	,	,	PUNCT
ijtc-182	150	2	it	it	PRON
ijtc-182	150	3	shows	show	VERB
ijtc-182	150	4	that	that	SCONJ
ijtc-182	150	5	in	in	ADP
ijtc-182	150	6	an	an	DET
ijtc-182	150	7	average	average	ADJ
ijtc-182	150	8	period	period	NOUN
ijtc-182	150	9	of	of	ADP
ijtc-182	150	10	five	five	NUM
ijtc-182	150	11	years	year	NOUN
ijtc-182	150	12	,	,	PUNCT
ijtc-182	150	13	2013	2013	NUM
ijtc-182	150	14	-	-	SYM
ijtc-182	150	15	2017	2017	NUM
ijtc-182	150	16	,	,	PUNCT
ijtc-182	150	17	the	the	DET
ijtc-182	150	18	proportion	proportion	NOUN
ijtc-182	150	19	of	of	ADP
ijtc-182	150	20	pad	pad	NOUN
ijtc-182	150	21	to	to	AUX
ijtc-182	150	22	tpd	tpd	VERB
ijtc-182	150	23	in	in	ADP
ijtc-182	150	24	2013	2013	NUM
ijtc-182	150	25	was	be	AUX
ijtc-182	150	26	30.96	30.96	NUM
ijtc-182	150	27	percent	percent	NOUN
ijtc-182	150	28	,	,	PUNCT
ijtc-182	150	29	in	in	ADP
ijtc-182	150	30	2017	2017	NUM
ijtc-182	150	31	it	it	PRON
ijtc-182	150	32	was	be	AUX
ijtc-182	150	33	28.06	28.06	NUM
ijtc-182	150	34	percent	percent	NOUN
ijtc-182	150	35	and	and	CCONJ
ijtc-182	150	36	an	an	DET
ijtc-182	150	37	average	average	NOUN
ijtc-182	150	38	for	for	ADP
ijtc-182	150	39	five	five	NUM
ijtc-182	150	40	years	year	NOUN
ijtc-182	150	41	was	be	AUX
ijtc-182	150	42	31	31	NUM
ijtc-182	150	43	,	,	PUNCT
ijtc-182	150	44	22	22	NUM
ijtc-182	150	45	percent	percent	NOUN
ijtc-182	150	46	so	so	SCONJ
ijtc-182	150	47	that	that	SCONJ
ijtc-182	150	48	based	base	VERB
ijtc-182	150	49	on	on	ADP
ijtc-182	150	50	the	the	DET
ijtc-182	150	51	interval	interval	NOUN
ijtc-182	150	52	scale	scale	NOUN
ijtc-182	150	53	the	the	DET
ijtc-182	150	54	degree	degree	NOUN
ijtc-182	150	55	of	of	ADP
ijtc-182	150	56	fiscal	fiscal	ADJ
ijtc-182	150	57	independence	independence	NOUN
ijtc-182	150	58	is	be	AUX
ijtc-182	150	59	declared	declare	VERB
ijtc-182	150	60	sufficient	sufficient	ADJ
ijtc-182	150	61	.	.	PUNCT
ijtc-182	151	1	this	this	PRON
ijtc-182	151	2	means	mean	VERB
ijtc-182	151	3	that	that	SCONJ
ijtc-182	151	4	the	the	DET
ijtc-182	151	5	regional	regional	ADJ
ijtc-182	151	6	financial	financial	ADJ
ijtc-182	151	7	capacity	capacity	NOUN
ijtc-182	151	8	of	of	ADP
ijtc-182	151	9	bengkulu	bengkulu	VERB
ijtc-182	151	10	province	province	NOUN
ijtc-182	151	11	is	be	AUX
ijtc-182	151	12	only	only	ADV
ijtc-182	151	13	sufficient	sufficient	ADJ
ijtc-182	151	14	to	to	PART
ijtc-182	151	15	finance	finance	VERB
ijtc-182	151	16	indirect	indirect	ADJ
ijtc-182	151	17	expenditure	expenditure	NOUN
ijtc-182	151	18	needs	need	NOUN
ijtc-182	151	19	,	,	PUNCT
ijtc-182	151	20	while	while	SCONJ
ijtc-182	151	21	direct	direct	ADJ
ijtc-182	151	22	expenditure	expenditure	NOUN
ijtc-182	151	23	can	can	AUX
ijtc-182	151	24	not	not	PART
ijtc-182	151	25	be	be	AUX
ijtc-182	151	26	financed	finance	VERB
ijtc-182	151	27	by	by	ADP
ijtc-182	151	28	the	the	DET
ijtc-182	151	29	bengkulu	bengkulu	VERB
ijtc-182	151	30	provincial	provincial	ADJ
ijtc-182	151	31	government	government	NOUN
ijtc-182	151	32	itself	itself	PRON
ijtc-182	151	33	,	,	PUNCT
ijtc-182	151	34	which	which	PRON
ijtc-182	151	35	comes	come	VERB
ijtc-182	151	36	from	from	ADP
ijtc-182	151	37	local	local	ADJ
ijtc-182	151	38	revenue	revenue	NOUN
ijtc-182	151	39	(	(	PUNCT
ijtc-182	151	40	pad	pad	NOUN
ijtc-182	151	41	)	)	PUNCT
ijtc-182	151	42	so	so	SCONJ
ijtc-182	151	43	that	that	SCONJ
ijtc-182	151	44	the	the	DET
ijtc-182	151	45	bengkulu	bengkulu	VERB
ijtc-182	151	46	province	province	NOUN
ijtc-182	151	47	government	government	NOUN
ijtc-182	151	48	still	still	ADV
ijtc-182	151	49	needs	need	VERB
ijtc-182	151	50	assistance	assistance	NOUN
ijtc-182	151	51	or	or	CCONJ
ijtc-182	151	52	transfers	transfer	NOUN
ijtc-182	151	53	from	from	ADP
ijtc-182	151	54	the	the	DET
ijtc-182	151	55	government	government	NOUN
ijtc-182	151	56	.	.	PUNCT
ijtc-182	152	1	center	center	NOUN
ijtc-182	152	2	.	.	PUNCT
ijtc-182	153	1	if	if	SCONJ
ijtc-182	153	2	seen	see	VERB
ijtc-182	153	3	from	from	ADP
ijtc-182	153	4	the	the	DET
ijtc-182	153	5	average	average	ADJ
ijtc-182	153	6	percentage	percentage	NOUN
ijtc-182	153	7	,	,	PUNCT
ijtc-182	153	8	the	the	DET
ijtc-182	153	9	proportion	proportion	NOUN
ijtc-182	153	10	is	be	AUX
ijtc-182	153	11	31.22	31.22	NUM
ijtc-182	153	12	percent	percent	NOUN
ijtc-182	153	13	.	.	PUNCT
ijtc-182	154	1	this	this	PRON
ijtc-182	154	2	means	mean	VERB
ijtc-182	154	3	that	that	SCONJ
ijtc-182	154	4	pad	pad	NOUN
ijtc-182	154	5	has	have	AUX
ijtc-182	154	6	not	not	PART
ijtc-182	154	7	contributed	contribute	VERB
ijtc-182	154	8	significantly	significantly	ADV
ijtc-182	154	9	to	to	ADP
ijtc-182	154	10	the	the	DET
ijtc-182	154	11	total	total	ADJ
ijtc-182	154	12	regional	regional	ADJ
ijtc-182	154	13	revenue	revenue	NOUN
ijtc-182	154	14	of	of	ADP
ijtc-182	154	15	bengkulu	bengkulu	VERB
ijtc-182	154	16	province	province	NOUN
ijtc-182	154	17	.	.	PUNCT
ijtc-182	155	1	then	then	ADV
ijtc-182	155	2	the	the	DET
ijtc-182	155	3	proportion	proportion	NOUN
ijtc-182	155	4	of	of	ADP
ijtc-182	155	5	bhpbp	bhpbp	NOUN
ijtc-182	155	6	to	to	PART
ijtc-182	155	7	tpd	tpd	VERB
ijtc-182	155	8	in	in	ADP
ijtc-182	155	9	a	a	DET
ijtc-182	155	10	period	period	NOUN
ijtc-182	155	11	of	of	ADP
ijtc-182	155	12	five	five	NUM
ijtc-182	155	13	years	year	NOUN
ijtc-182	155	14	,	,	PUNCT
ijtc-182	155	15	namely	namely	ADV
ijtc-182	155	16	2013	2013	NUM
ijtc-182	155	17	-	-	SYM
ijtc-182	155	18	2017	2017	NUM
ijtc-182	155	19	on	on	ADP
ijtc-182	155	20	an	an	DET
ijtc-182	155	21	average	average	NOUN
ijtc-182	155	22	of	of	ADP
ijtc-182	155	23	3.79	3.79	NUM
ijtc-182	155	24	%	%	NOUN
ijtc-182	155	25	based	base	VERB
ijtc-182	155	26	on	on	ADP
ijtc-182	155	27	the	the	DET
ijtc-182	155	28	scale	scale	NOUN
ijtc-182	155	29	of	of	ADP
ijtc-182	155	30	the	the	DET
ijtc-182	155	31	degree	degree	NOUN
ijtc-182	155	32	of	of	ADP
ijtc-182	155	33	fiscal	fiscal	ADJ
ijtc-182	155	34	independence	independence	NOUN
ijtc-182	155	35	interval	interval	NOUN
ijtc-182	155	36	is	be	AUX
ijtc-182	155	37	stated	state	VERB
ijtc-182	155	38	to	to	PART
ijtc-182	155	39	be	be	AUX
ijtc-182	155	40	very	very	ADV
ijtc-182	155	41	poor	poor	ADJ
ijtc-182	155	42	,	,	PUNCT
ijtc-182	155	43	where	where	SCONJ
ijtc-182	155	44	if	if	SCONJ
ijtc-182	155	45	you	you	PRON
ijtc-182	155	46	pay	pay	VERB
ijtc-182	155	47	attention	attention	NOUN
ijtc-182	155	48	to	to	ADP
ijtc-182	155	49	the	the	DET
ijtc-182	155	50	development	development	NOUN
ijtc-182	155	51	,	,	PUNCT
ijtc-182	155	52	it	it	PRON
ijtc-182	155	53	shows	show	VERB
ijtc-182	155	54	that	that	SCONJ
ijtc-182	155	55	there	there	PRON
ijtc-182	155	56	is	be	VERB
ijtc-182	155	57	a	a	DET
ijtc-182	155	58	significant	significant	ADJ
ijtc-182	155	59	decrease	decrease	NOUN
ijtc-182	155	60	in	in	ADP
ijtc-182	155	61	bhpbp	bhpbp	NOUN
ijtc-182	155	62	contributions	contribution	NOUN
ijtc-182	155	63	.	.	PUNCT
ijtc-182	156	1	meanwhile	meanwhile	ADV
ijtc-182	156	2	,	,	PUNCT
ijtc-182	156	3	the	the	DET
ijtc-182	156	4	proportion	proportion	NOUN
ijtc-182	156	5	of	of	ADP
ijtc-182	156	6	the	the	DET
ijtc-182	156	7	general	general	ADJ
ijtc-182	156	8	allocation	allocation	NOUN
ijtc-182	156	9	fund	fund	PROPN
ijtc-182	156	10	(	(	PUNCT
ijtc-182	156	11	dau	dau	NOUN
ijtc-182	156	12	)	)	PUNCT
ijtc-182	156	13	and	and	CCONJ
ijtc-182	156	14	the	the	DET
ijtc-182	156	15	special	special	ADJ
ijtc-182	156	16	allocation	allocation	NOUN
ijtc-182	156	17	fund	fund	NOUN
ijtc-182	156	18	(	(	PUNCT
ijtc-182	156	19	dak	dak	PROPN
ijtc-182	156	20	)	)	PUNCT
ijtc-182	156	21	to	to	ADP
ijtc-182	156	22	the	the	DET
ijtc-182	156	23	tpd	tpd	NOUN
ijtc-182	156	24	in	in	ADP
ijtc-182	156	25	the	the	DET
ijtc-182	156	26	five	five	NUM
ijtc-182	156	27	-	-	PUNCT
ijtc-182	156	28	year	year	NOUN
ijtc-182	156	29	period	period	NOUN
ijtc-182	156	30	,	,	PUNCT
ijtc-182	156	31	2013	2013	NUM
ijtc-182	156	32	-	-	SYM
ijtc-182	156	33	2017	2017	NUM
ijtc-182	156	34	,	,	PUNCT
ijtc-182	156	35	is	be	AUX
ijtc-182	156	36	an	an	DET
ijtc-182	156	37	average	average	NOUN
ijtc-182	156	38	of	of	ADP
ijtc-182	156	39	57.60	57.60	NUM
ijtc-182	156	40	%	%	NOUN
ijtc-182	156	41	based	base	VERB
ijtc-182	156	42	on	on	ADP
ijtc-182	156	43	the	the	DET
ijtc-182	156	44	interval	interval	NOUN
ijtc-182	156	45	scale	scale	NOUN
ijtc-182	156	46	,	,	PUNCT
ijtc-182	156	47	degree	degree	NOUN
ijtc-182	156	48	of	of	ADP
ijtc-182	156	49	fiscal	fiscal	ADJ
ijtc-182	156	50	independence	independence	NOUN
ijtc-182	156	51	is	be	AUX
ijtc-182	156	52	declared	declare	VERB
ijtc-182	156	53	very	very	ADV
ijtc-182	156	54	good	good	ADJ
ijtc-182	156	55	.	.	PUNCT
ijtc-182	157	1	bengkulu	bengkulu	VERB
ijtc-182	157	2	provincial	provincial	ADJ
ijtc-182	157	3	government	government	NOUN
ijtc-182	157	4	policies	policy	NOUN
ijtc-182	157	5	in	in	ADP
ijtc-182	157	6	support	support	NOUN
ijtc-182	157	7	of	of	ADP
ijtc-182	157	8	fiscal	fiscal	ADJ
ijtc-182	157	9	independence	independence	NOUN
ijtc-182	157	10	based	base	VERB
ijtc-182	157	11	on	on	ADP
ijtc-182	157	12	the	the	DET
ijtc-182	157	13	results	result	NOUN
ijtc-182	157	14	of	of	ADP
ijtc-182	157	15	research	research	NOUN
ijtc-182	157	16	and	and	CCONJ
ijtc-182	157	17	discussion	discussion	NOUN
ijtc-182	157	18	of	of	ADP
ijtc-182	157	19	bengkulu	bengkulu	VERB
ijtc-182	157	20	provincial	provincial	ADJ
ijtc-182	157	21	government	government	NOUN
ijtc-182	157	22	policies	policy	NOUN
ijtc-182	157	23	in	in	ADP
ijtc-182	157	24	supporting	support	VERB
ijtc-182	157	25	fiscal	fiscal	ADJ
ijtc-182	157	26	independence	independence	NOUN
ijtc-182	157	27	,	,	PUNCT
ijtc-182	157	28	there	there	PRON
ijtc-182	157	29	are	be	VERB
ijtc-182	157	30	several	several	ADJ
ijtc-182	157	31	things	thing	NOUN
ijtc-182	157	32	that	that	PRON
ijtc-182	157	33	need	need	VERB
ijtc-182	157	34	attention	attention	NOUN
ijtc-182	157	35	so	so	SCONJ
ijtc-182	157	36	that	that	SCONJ
ijtc-182	157	37	fiscal	fiscal	ADJ
ijtc-182	157	38	independence	independence	NOUN
ijtc-182	157	39	can	can	AUX
ijtc-182	157	40	occur	occur	VERB
ijtc-182	157	41	properly	properly	ADV
ijtc-182	157	42	,	,	PUNCT
ijtc-182	157	43	especially	especially	ADV
ijtc-182	157	44	for	for	ADP
ijtc-182	157	45	the	the	DET
ijtc-182	157	46	bengkulu	bengkulu	VERB
ijtc-182	157	47	provincial	provincial	ADJ
ijtc-182	157	48	government	government	NOUN
ijtc-182	157	49	,	,	PUNCT
ijtc-182	157	50	including	include	VERB
ijtc-182	157	51	:	:	PUNCT
ijtc-182	157	52	1	1	X
ijtc-182	157	53	.	.	X
ijtc-182	158	1	in	in	ADP
ijtc-182	158	2	the	the	DET
ijtc-182	158	3	per	per	PROPN
ijtc-182	158	4	capita	capita	NOUN
ijtc-182	158	5	income	income	NOUN
ijtc-182	158	6	sector	sector	NOUN
ijtc-182	158	7	:	:	PUNCT
ijtc-182	158	8	(	(	PUNCT
ijtc-182	158	9	a	a	X
ijtc-182	158	10	)	)	PUNCT
ijtc-182	158	11	develop	develop	VERB
ijtc-182	158	12	resource	resource	NOUN
ijtc-182	158	13	-	-	PUNCT
ijtc-182	158	14	based	base	VERB
ijtc-182	158	15	industries	industry	NOUN
ijtc-182	158	16	,	,	PUNCT
ijtc-182	158	17	especially	especially	ADV
ijtc-182	158	18	agriculture	agriculture	NOUN
ijtc-182	158	19	,	,	PUNCT
ijtc-182	158	20	tourism	tourism	NOUN
ijtc-182	158	21	,	,	PUNCT
ijtc-182	158	22	and	and	CCONJ
ijtc-182	158	23	development	development	NOUN
ijtc-182	158	24	of	of	ADP
ijtc-182	158	25	agricultural	agricultural	ADJ
ijtc-182	158	26	centers	center	NOUN
ijtc-182	158	27	;	;	PUNCT
ijtc-182	158	28	(	(	PUNCT
ijtc-182	158	29	b	b	X
ijtc-182	158	30	)	)	PUNCT
ijtc-182	158	31	build	build	NOUN
ijtc-182	158	32	network	network	NOUN
ijtc-182	158	33	and	and	CCONJ
ijtc-182	158	34	industrial	industrial	ADJ
ijtc-182	158	35	patterns	pattern	NOUN
ijtc-182	158	36	(	(	PUNCT
ijtc-182	158	37	industrial	industrial	ADJ
ijtc-182	158	38	clusters	cluster	NOUN
ijtc-182	158	39	)	)	PUNCT
ijtc-182	158	40	in	in	ADP
ijtc-182	158	41	each	each	DET
ijtc-182	158	42	district	district	NOUN
ijtc-182	158	43	/	/	SYM
ijtc-182	158	44	city	city	NOUN
ijtc-182	158	45	according	accord	VERB
ijtc-182	158	46	to	to	ADP
ijtc-182	158	47	the	the	DET
ijtc-182	158	48	potential	potential	NOUN
ijtc-182	158	49	of	of	ADP
ijtc-182	158	50	their	their	PRON
ijtc-182	158	51	respective	respective	ADJ
ijtc-182	158	52	regions	region	NOUN
ijtc-182	158	53	;	;	PUNCT
ijtc-182	158	54	(	(	PUNCT
ijtc-182	158	55	c	c	X
ijtc-182	158	56	)	)	PUNCT
ijtc-182	158	57	developing	develop	VERB
ijtc-182	158	58	the	the	DET
ijtc-182	158	59	trade	trade	NOUN
ijtc-182	158	60	and	and	CCONJ
ijtc-182	158	61	service	service	NOUN
ijtc-182	158	62	sector	sector	NOUN
ijtc-182	158	63	as	as	ADP
ijtc-182	158	64	a	a	DET
ijtc-182	158	65	driving	drive	VERB
ijtc-182	158	66	force	force	NOUN
ijtc-182	158	67	for	for	ADP
ijtc-182	158	68	the	the	DET
ijtc-182	158	69	people	people	NOUN
ijtc-182	158	70	's	's	PART
ijtc-182	158	71	economy	economy	NOUN
ijtc-182	158	72	;	;	PUNCT
ijtc-182	158	73	and	and	CCONJ
ijtc-182	158	74	(	(	PUNCT
ijtc-182	158	75	d	d	X
ijtc-182	158	76	)	)	PUNCT
ijtc-182	158	77	increase	increase	VERB
ijtc-182	158	78	data	datum	NOUN
ijtc-182	158	79	availability	availability	NOUN
ijtc-182	158	80	and	and	CCONJ
ijtc-182	158	81	development	development	NOUN
ijtc-182	158	82	planning	planning	NOUN
ijtc-182	158	83	synergy	synergy	NOUN
ijtc-182	158	84	;	;	PUNCT
ijtc-182	158	85	2	2	X
ijtc-182	158	86	.	.	X
ijtc-182	158	87	optimization	optimization	NOUN
ijtc-182	158	88	of	of	ADP
ijtc-182	158	89	agricultural	agricultural	ADJ
ijtc-182	158	90	,	,	PUNCT
ijtc-182	158	91	marine	marine	ADJ
ijtc-182	158	92	and	and	CCONJ
ijtc-182	158	93	fishery	fishery	ADJ
ijtc-182	158	94	revitalization	revitalization	NOUN
ijtc-182	158	95	policies	policy	NOUN
ijtc-182	158	96	:	:	PUNCT
ijtc-182	158	97	(	(	PUNCT
ijtc-182	158	98	a	a	X
ijtc-182	158	99	)	)	PUNCT
ijtc-182	158	100	domestic	domestic	ADJ
ijtc-182	158	101	trade	trade	NOUN
ijtc-182	158	102	efficiency	efficiency	NOUN
ijtc-182	158	103	improvement	improvement	NOUN
ijtc-182	158	104	program	program	NOUN
ijtc-182	158	105	;	;	PUNCT
ijtc-182	158	106	(	(	PUNCT
ijtc-182	158	107	b	b	X
ijtc-182	158	108	)	)	PUNCT
ijtc-182	158	109	farmers	farmer	NOUN
ijtc-182	158	110	'	'	PART
ijtc-182	158	111	welfare	welfare	NOUN
ijtc-182	158	112	improvement	improvement	NOUN
ijtc-182	158	113	program	program	NOUN
ijtc-182	158	114	;	;	PUNCT
ijtc-182	158	115	and	and	CCONJ
ijtc-182	158	116	(	(	PUNCT
ijtc-182	158	117	c	c	NOUN
ijtc-182	158	118	)	)	PUNCT
ijtc-182	158	119	program	program	NOUN
ijtc-182	158	120	to	to	PART
ijtc-182	158	121	increase	increase	VERB
ijtc-182	158	122	rural	rural	ADJ
ijtc-182	158	123	community	community	NOUN
ijtc-182	158	124	empowerment	empowerment	NOUN
ijtc-182	158	125	;	;	PUNCT
ijtc-182	158	126	policy	policy	NOUN
ijtc-182	158	127	analysis	analysis	NOUN
ijtc-182	158	128	of	of	ADP
ijtc-182	158	129	the	the	DET
ijtc-182	158	130	regional	regional	ADJ
ijtc-182	158	131	government	government	NOUN
ijtc-182	158	132	of	of	ADP
ijtc-182	158	133	bengkulu	bengkulu	VERB
ijtc-182	158	134	province	province	NOUN
ijtc-182	158	135	in	in	ADP
ijtc-182	158	136	supporting	support	VERB
ijtc-182	158	137	fiscal	fiscal	ADJ
ijtc-182	158	138	independence	independence	NOUN
ijtc-182	158	139	in	in	ADP
ijtc-182	158	140	the	the	DET
ijtc-182	158	141	autonomy	autonomy	NOUN
ijtc-182	158	142	era	era	NOUN
ijtc-182	158	143	(	(	PUNCT
ijtc-182	158	144	case	case	NOUN
ijtc-182	158	145	study	study	NOUN
ijtc-182	158	146	on	on	ADP
ijtc-182	158	147	revenue	revenue	NOUN
ijtc-182	158	148	department	department	PROPN
ijtc-182	158	149	of	of	ADP
ijtc-182	158	150	bengkulu	bengkulu	VERB
ijtc-182	158	151	province	province	NOUN
ijtc-182	158	152	)	)	PUNCT
ijtc-182	158	153	susanto	susanto	NOUN
ijtc-182	158	154	,	,	PUNCT
ijtc-182	158	155	suminar	suminar	NOUN
ijtc-182	158	156	,	,	PUNCT
ijtc-182	158	157	&	&	CCONJ
ijtc-182	158	158	suharto	suharto	PROPN
ijtc-182	159	1	253	253	NUM
ijtc-182	159	2	|	|	ADV
ijtc-182	159	3	ilomata	ilomata	PROPN
ijtc-182	159	4	international	international	ADJ
ijtc-182	159	5	journal	journal	NOUN
ijtc-182	159	6	of	of	ADP
ijtc-182	159	7	tax	tax	PROPN
ijtc-182	159	8	&	&	CCONJ
ijtc-182	159	9	accounting	accounting	PROPN
ijtc-182	159	10	vol	vol	NOUN
ijtc-182	159	11	.	.	PROPN
ijtc-182	159	12	1	1	NUM
ijtc-182	159	13	no	no	NOUN
ijtc-182	159	14	.	.	NOUN
ijtc-182	159	15	4	4	NUM
ijtc-182	159	16	october	october	PROPN
ijtc-182	159	17	2020	2020	NUM
ijtc-182	159	18	3	3	NUM
ijtc-182	159	19	.	.	PUNCT
ijtc-182	160	1	in	in	ADP
ijtc-182	160	2	the	the	DET
ijtc-182	160	3	investment	investment	NOUN
ijtc-182	160	4	sector	sector	NOUN
ijtc-182	160	5	:	:	PUNCT
ijtc-182	160	6	(	(	PUNCT
ijtc-182	160	7	a	a	X
ijtc-182	160	8	)	)	PUNCT
ijtc-182	160	9	increasing	increase	VERB
ijtc-182	160	10	investment	investment	NOUN
ijtc-182	160	11	promotion	promotion	NOUN
ijtc-182	160	12	with	with	ADP
ijtc-182	160	13	local	local	ADJ
ijtc-182	160	14	,	,	PUNCT
ijtc-182	160	15	regional	regional	ADJ
ijtc-182	160	16	,	,	PUNCT
ijtc-182	160	17	national	national	ADJ
ijtc-182	160	18	and	and	CCONJ
ijtc-182	160	19	international	international	ADJ
ijtc-182	160	20	dimensions	dimension	NOUN
ijtc-182	160	21	;	;	PUNCT
ijtc-182	160	22	(	(	PUNCT
ijtc-182	160	23	b	b	X
ijtc-182	160	24	)	)	PUNCT
ijtc-182	160	25	increase	increase	NOUN
ijtc-182	160	26	and	and	CCONJ
ijtc-182	160	27	increase	increase	VERB
ijtc-182	160	28	the	the	DET
ijtc-182	160	29	amount	amount	NOUN
ijtc-182	160	30	,	,	PUNCT
ijtc-182	160	31	type	type	NOUN
ijtc-182	160	32	and	and	CCONJ
ijtc-182	160	33	value	value	NOUN
ijtc-182	160	34	of	of	ADP
ijtc-182	160	35	investment	investment	NOUN
ijtc-182	160	36	both	both	CCONJ
ijtc-182	160	37	within	within	ADP
ijtc-182	160	38	the	the	DET
ijtc-182	160	39	country	country	NOUN
ijtc-182	160	40	and	and	CCONJ
ijtc-182	160	41	abroad	abroad	ADV
ijtc-182	160	42	;	;	PUNCT
ijtc-182	160	43	(	(	PUNCT
ijtc-182	160	44	c	c	X
ijtc-182	160	45	)	)	PUNCT
ijtc-182	160	46	domestic	domestic	ADJ
ijtc-182	160	47	and	and	CCONJ
ijtc-182	160	48	foreign	foreign	ADJ
ijtc-182	160	49	investment	investment	NOUN
ijtc-182	160	50	procedures	procedure	NOUN
ijtc-182	160	51	debureaucracy	debureaucracy	NOUN
ijtc-182	160	52	;	;	PUNCT
ijtc-182	160	53	(	(	PUNCT
ijtc-182	160	54	d	d	X
ijtc-182	160	55	)	)	PUNCT
ijtc-182	160	56	ensuring	ensure	VERB
ijtc-182	160	57	security	security	NOUN
ijtc-182	160	58	and	and	CCONJ
ijtc-182	160	59	a	a	DET
ijtc-182	160	60	favorable	favorable	ADJ
ijtc-182	160	61	business	business	NOUN
ijtc-182	160	62	climate	climate	NOUN
ijtc-182	160	63	;	;	PUNCT
ijtc-182	160	64	(	(	PUNCT
ijtc-182	160	65	e	e	NOUN
ijtc-182	160	66	)	)	PUNCT
ijtc-182	160	67	investment	investment	NOUN
ijtc-182	160	68	deregulation	deregulation	NOUN
ijtc-182	160	69	which	which	PRON
ijtc-182	160	70	is	be	AUX
ijtc-182	160	71	oriented	orient	VERB
ijtc-182	160	72	towards	towards	ADP
ijtc-182	160	73	reducing	reduce	VERB
ijtc-182	160	74	high	high	ADJ
ijtc-182	160	75	cost	cost	NOUN
ijtc-182	160	76	economy	economy	NOUN
ijtc-182	160	77	;	;	PUNCT
ijtc-182	160	78	(	(	PUNCT
ijtc-182	160	79	f	f	X
ijtc-182	160	80	)	)	PUNCT
ijtc-182	160	81	improvement	improvement	NOUN
ijtc-182	160	82	in	in	ADP
ijtc-182	160	83	terms	term	NOUN
ijtc-182	160	84	of	of	ADP
ijtc-182	160	85	business	business	NOUN
ijtc-182	160	86	and	and	CCONJ
ijtc-182	160	87	investment	investment	NOUN
ijtc-182	160	88	climate	climate	NOUN
ijtc-182	160	89	;	;	PUNCT
ijtc-182	160	90	(	(	PUNCT
ijtc-182	160	91	g	g	NOUN
ijtc-182	160	92	)	)	PUNCT
ijtc-182	160	93	improvement	improvement	NOUN
ijtc-182	160	94	of	of	ADP
ijtc-182	160	95	regional	regional	ADJ
ijtc-182	160	96	infrastructure	infrastructure	NOUN
ijtc-182	160	97	;	;	PUNCT
ijtc-182	160	98	(	(	PUNCT
ijtc-182	160	99	h	h	NOUN
ijtc-182	160	100	)	)	PUNCT
ijtc-182	160	101	increase	increase	VERB
ijtc-182	160	102	investment	investment	NOUN
ijtc-182	160	103	promotion	promotion	NOUN
ijtc-182	160	104	;	;	PUNCT
ijtc-182	160	105	(	(	PUNCT
ijtc-182	160	106	i	i	NOUN
ijtc-182	160	107	)	)	PUNCT
ijtc-182	160	108	strengthening	strengthen	VERB
ijtc-182	160	109	capital	capital	NOUN
ijtc-182	160	110	for	for	ADP
ijtc-182	160	111	business	business	NOUN
ijtc-182	160	112	actors	actor	NOUN
ijtc-182	160	113	through	through	ADP
ijtc-182	160	114	land	land	NOUN
ijtc-182	160	115	title	title	NOUN
ijtc-182	160	116	certification	certification	NOUN
ijtc-182	160	117	;	;	PUNCT
ijtc-182	160	118	(	(	PUNCT
ijtc-182	160	119	j	j	NOUN
ijtc-182	160	120	)	)	PUNCT
ijtc-182	160	121	people	people	NOUN
ijtc-182	160	122	's	's	PART
ijtc-182	160	123	business	business	NOUN
ijtc-182	160	124	credit	credit	NOUN
ijtc-182	160	125	;	;	PUNCT
ijtc-182	160	126	(	(	PUNCT
ijtc-182	160	127	k	k	X
ijtc-182	160	128	)	)	PUNCT
ijtc-182	160	129	partnership	partnership	NOUN
ijtc-182	160	130	of	of	ADP
ijtc-182	160	131	state	state	NOUN
ijtc-182	160	132	owned	own	VERB
ijtc-182	160	133	enterprises	enterprise	NOUN
ijtc-182	160	134	with	with	ADP
ijtc-182	160	135	business	business	NOUN
ijtc-182	160	136	actors	actor	NOUN
ijtc-182	160	137	;	;	PUNCT
ijtc-182	160	138	(	(	PUNCT
ijtc-182	160	139	l	l	NOUN
ijtc-182	160	140	)	)	PUNCT
ijtc-182	160	141	capital	capital	NOUN
ijtc-182	160	142	loans	loan	NOUN
ijtc-182	160	143	for	for	ADP
ijtc-182	160	144	business	business	NOUN
ijtc-182	160	145	actors	actor	NOUN
ijtc-182	160	146	;	;	PUNCT
ijtc-182	160	147	4	4	X
ijtc-182	160	148	.	.	X
ijtc-182	161	1	in	in	ADP
ijtc-182	161	2	the	the	DET
ijtc-182	161	3	government	government	NOUN
ijtc-182	161	4	expenditure	expenditure	NOUN
ijtc-182	161	5	sector	sector	NOUN
ijtc-182	161	6	:	:	PUNCT
ijtc-182	161	7	(	(	PUNCT
ijtc-182	161	8	a	a	X
ijtc-182	161	9	)	)	PUNCT
ijtc-182	161	10	optimizing	optimize	VERB
ijtc-182	161	11	and	and	CCONJ
ijtc-182	161	12	expanding	expand	VERB
ijtc-182	161	13	sources	source	NOUN
ijtc-182	161	14	of	of	ADP
ijtc-182	161	15	regional	regional	ADJ
ijtc-182	161	16	income	income	NOUN
ijtc-182	161	17	;	;	PUNCT
ijtc-182	161	18	(	(	PUNCT
ijtc-182	161	19	b	b	X
ijtc-182	161	20	)	)	PUNCT
ijtc-182	161	21	optimizing	optimize	VERB
ijtc-182	161	22	the	the	DET
ijtc-182	161	23	management	management	NOUN
ijtc-182	161	24	and	and	CCONJ
ijtc-182	161	25	management	management	NOUN
ijtc-182	161	26	of	of	ADP
ijtc-182	161	27	regional	regional	ADJ
ijtc-182	161	28	assets	asset	NOUN
ijtc-182	161	29	;	;	PUNCT
ijtc-182	161	30	(	(	PUNCT
ijtc-182	161	31	c	c	X
ijtc-182	161	32	)	)	PUNCT
ijtc-182	161	33	efforts	effort	NOUN
ijtc-182	161	34	shall	shall	AUX
ijtc-182	161	35	be	be	AUX
ijtc-182	161	36	made	make	VERB
ijtc-182	161	37	for	for	ADP
ijtc-182	161	38	regional	regional	ADJ
ijtc-182	161	39	expenditures	expenditure	NOUN
ijtc-182	161	40	to	to	PART
ijtc-182	161	41	support	support	VERB
ijtc-182	161	42	the	the	DET
ijtc-182	161	43	achievement	achievement	NOUN
ijtc-182	161	44	of	of	ADP
ijtc-182	161	45	development	development	NOUN
ijtc-182	161	46	goals	goal	NOUN
ijtc-182	161	47	efficiently	efficiently	ADV
ijtc-182	161	48	and	and	CCONJ
ijtc-182	161	49	effectively	effectively	ADV
ijtc-182	161	50	;	;	PUNCT
ijtc-182	161	51	(	(	PUNCT
ijtc-182	161	52	d	d	X
ijtc-182	161	53	)	)	PUNCT
ijtc-182	161	54	prioritizing	prioritize	VERB
ijtc-182	161	55	regional	regional	ADJ
ijtc-182	161	56	expenditure	expenditure	NOUN
ijtc-182	161	57	budget	budget	NOUN
ijtc-182	161	58	allocations	allocation	NOUN
ijtc-182	161	59	in	in	ADP
ijtc-182	161	60	sectors	sector	NOUN
ijtc-182	161	61	for	for	ADP
ijtc-182	161	62	improving	improve	VERB
ijtc-182	161	63	quality	quality	NOUN
ijtc-182	161	64	basic	basic	ADJ
ijtc-182	161	65	services	service	NOUN
ijtc-182	161	66	,	,	PUNCT
ijtc-182	161	67	education	education	NOUN
ijtc-182	161	68	,	,	PUNCT
ijtc-182	161	69	health	health	NOUN
ijtc-182	161	70	,	,	PUNCT
ijtc-182	161	71	social	social	ADJ
ijtc-182	161	72	facilities	facility	NOUN
ijtc-182	161	73	and	and	CCONJ
ijtc-182	161	74	public	public	ADJ
ijtc-182	161	75	facilities	facility	NOUN
ijtc-182	161	76	as	as	ADV
ijtc-182	161	77	well	well	ADV
ijtc-182	161	78	as	as	ADP
ijtc-182	161	79	developing	develop	VERB
ijtc-182	161	80	a	a	DET
ijtc-182	161	81	social	social	ADJ
ijtc-182	161	82	security	security	NOUN
ijtc-182	161	83	system	system	NOUN
ijtc-182	161	84	,	,	PUNCT
ijtc-182	161	85	in	in	ADP
ijtc-182	161	86	accordance	accordance	NOUN
ijtc-182	161	87	with	with	ADP
ijtc-182	161	88	the	the	DET
ijtc-182	161	89	mandate	mandate	NOUN
ijtc-182	161	90	of	of	ADP
ijtc-182	161	91	the	the	DET
ijtc-182	161	92	law	law	NOUN
ijtc-182	161	93	,	,	PUNCT
ijtc-182	161	94	as	as	ADV
ijtc-182	161	95	well	well	ADV
ijtc-182	161	96	as	as	ADP
ijtc-182	161	97	the	the	DET
ijtc-182	161	98	vision	vision	NOUN
ijtc-182	161	99	,	,	PUNCT
ijtc-182	161	100	mission	mission	NOUN
ijtc-182	161	101	and	and	CCONJ
ijtc-182	161	102	programs	program	NOUN
ijtc-182	161	103	of	of	ADP
ijtc-182	161	104	the	the	DET
ijtc-182	161	105	regional	regional	ADJ
ijtc-182	161	106	heads	head	NOUN
ijtc-182	161	107	/	/	SYM
ijtc-182	161	108	deputy	deputy	NOUN
ijtc-182	161	109	heads	head	NOUN
ijtc-182	161	110	;	;	PUNCT
ijtc-182	161	111	(	(	PUNCT
ijtc-182	161	112	e	e	NOUN
ijtc-182	161	113	)	)	PUNCT
ijtc-182	161	114	increase	increase	VERB
ijtc-182	161	115	the	the	DET
ijtc-182	161	116	regional	regional	ADJ
ijtc-182	161	117	budget	budget	NOUN
ijtc-182	161	118	for	for	ADP
ijtc-182	161	119	poverty	poverty	NOUN
ijtc-182	161	120	alleviation	alleviation	NOUN
ijtc-182	161	121	programs	program	NOUN
ijtc-182	161	122	;	;	PUNCT
ijtc-182	161	123	(	(	PUNCT
ijtc-182	161	124	f	f	X
ijtc-182	161	125	)	)	PUNCT
ijtc-182	161	126	directing	direct	VERB
ijtc-182	161	127	the	the	DET
ijtc-182	161	128	regional	regional	ADJ
ijtc-182	161	129	budget	budget	NOUN
ijtc-182	161	130	allocation	allocation	NOUN
ijtc-182	161	131	for	for	ADP
ijtc-182	161	132	infrastructure	infrastructure	NOUN
ijtc-182	161	133	development	development	NOUN
ijtc-182	161	134	that	that	PRON
ijtc-182	161	135	supports	support	VERB
ijtc-182	161	136	the	the	DET
ijtc-182	161	137	development	development	NOUN
ijtc-182	161	138	of	of	ADP
ijtc-182	161	139	the	the	DET
ijtc-182	161	140	agricultural	agricultural	ADJ
ijtc-182	161	141	,	,	PUNCT
ijtc-182	161	142	plantation	plantation	NOUN
ijtc-182	161	143	and	and	CCONJ
ijtc-182	161	144	livestock	livestock	NOUN
ijtc-182	161	145	sectors	sector	NOUN
ijtc-182	161	146	;	;	PUNCT
ijtc-182	161	147	(	(	PUNCT
ijtc-182	161	148	g	g	NOUN
ijtc-182	161	149	)	)	PUNCT
ijtc-182	161	150	increasing	increase	VERB
ijtc-182	161	151	awareness	awareness	NOUN
ijtc-182	161	152	of	of	ADP
ijtc-182	161	153	the	the	DET
ijtc-182	161	154	application	application	NOUN
ijtc-182	161	155	of	of	ADP
ijtc-182	161	156	the	the	DET
ijtc-182	161	157	principles	principle	NOUN
ijtc-182	161	158	of	of	ADP
ijtc-182	161	159	spending	spend	VERB
ijtc-182	161	160	efficiency	efficiency	NOUN
ijtc-182	161	161	in	in	ADP
ijtc-182	161	162	public	public	ADJ
ijtc-182	161	163	services	service	NOUN
ijtc-182	161	164	in	in	ADP
ijtc-182	161	165	accordance	accordance	NOUN
ijtc-182	161	166	with	with	ADP
ijtc-182	161	167	government	government	NOUN
ijtc-182	161	168	regulation	regulation	NOUN
ijtc-182	161	169	number	number	NOUN
ijtc-182	161	170	38	38	NUM
ijtc-182	161	171	of	of	ADP
ijtc-182	161	172	2007	2007	NUM
ijtc-182	161	173	,	,	PUNCT
ijtc-182	161	174	which	which	PRON
ijtc-182	161	175	includes	include	VERB
ijtc-182	161	176	economic	economic	ADJ
ijtc-182	161	177	benefits	benefit	NOUN
ijtc-182	161	178	,	,	PUNCT
ijtc-182	161	179	externalities	externality	NOUN
ijtc-182	161	180	,	,	PUNCT
ijtc-182	161	181	gaps	gap	NOUN
ijtc-182	161	182	in	in	ADP
ijtc-182	161	183	economic	economic	ADJ
ijtc-182	161	184	potential	potential	ADJ
ijtc-182	161	185	and	and	CCONJ
ijtc-182	161	186	administrative	administrative	ADJ
ijtc-182	161	187	capacity	capacity	NOUN
ijtc-182	161	188	,	,	PUNCT
ijtc-182	161	189	people	people	NOUN
ijtc-182	161	190	's	's	PART
ijtc-182	161	191	tendencies	tendency	NOUN
ijtc-182	161	192	towards	towards	ADP
ijtc-182	161	193	public	public	ADJ
ijtc-182	161	194	services	service	NOUN
ijtc-182	161	195	,	,	PUNCT
ijtc-182	161	196	and	and	CCONJ
ijtc-182	161	197	maintenance	maintenance	NOUN
ijtc-182	161	198	of	of	ADP
ijtc-182	161	199	macroeconomic	macroeconomic	ADJ
ijtc-182	161	200	stability	stability	NOUN
ijtc-182	161	201	;	;	PUNCT
ijtc-182	161	202	(	(	PUNCT
ijtc-182	161	203	h	h	NOUN
ijtc-182	161	204	)	)	PUNCT
ijtc-182	161	205	increase	increase	VERB
ijtc-182	161	206	the	the	DET
ijtc-182	161	207	effectiveness	effectiveness	NOUN
ijtc-182	161	208	of	of	ADP
ijtc-182	161	209	regional	regional	ADJ
ijtc-182	161	210	expenditure	expenditure	NOUN
ijtc-182	161	211	policies	policy	NOUN
ijtc-182	161	212	through	through	ADP
ijtc-182	161	213	the	the	DET
ijtc-182	161	214	creation	creation	NOUN
ijtc-182	161	215	of	of	ADP
ijtc-182	161	216	harmonious	harmonious	ADJ
ijtc-182	161	217	cooperation	cooperation	NOUN
ijtc-182	161	218	between	between	ADP
ijtc-182	161	219	the	the	DET
ijtc-182	161	220	executive	executive	NOUN
ijtc-182	161	221	,	,	PUNCT
ijtc-182	161	222	legislative	legislative	ADJ
ijtc-182	161	223	and	and	CCONJ
ijtc-182	161	224	public	public	ADJ
ijtc-182	161	225	participation	participation	NOUN
ijtc-182	161	226	in	in	ADP
ijtc-182	161	227	the	the	DET
ijtc-182	161	228	discussion	discussion	NOUN
ijtc-182	161	229	and	and	CCONJ
ijtc-182	161	230	determination	determination	NOUN
ijtc-182	161	231	of	of	ADP
ijtc-182	161	232	regional	regional	ADJ
ijtc-182	161	233	expenditure	expenditure	NOUN
ijtc-182	161	234	budgets	budget	NOUN
ijtc-182	161	235	.	.	PUNCT
ijtc-182	162	1	5	5	X
ijtc-182	162	2	.	.	X
ijtc-182	162	3	in	in	ADP
ijtc-182	162	4	the	the	DET
ijtc-182	162	5	sector	sector	NOUN
ijtc-182	162	6	of	of	ADP
ijtc-182	162	7	increasing	increase	VERB
ijtc-182	162	8	pad	pad	NOUN
ijtc-182	162	9	;	;	PUNCT
ijtc-182	162	10	(	(	PUNCT
ijtc-182	162	11	a	a	X
ijtc-182	162	12	)	)	PUNCT
ijtc-182	162	13	intensifying	intensify	VERB
ijtc-182	162	14	the	the	DET
ijtc-182	162	15	system	system	NOUN
ijtc-182	162	16	of	of	ADP
ijtc-182	162	17	collection	collection	NOUN
ijtc-182	162	18	procedures	procedure	NOUN
ijtc-182	162	19	for	for	ADP
ijtc-182	162	20	sources	source	NOUN
ijtc-182	162	21	of	of	ADP
ijtc-182	162	22	regional	regional	ADJ
ijtc-182	162	23	income	income	NOUN
ijtc-182	162	24	in	in	ADP
ijtc-182	162	25	accordance	accordance	NOUN
ijtc-182	162	26	with	with	ADP
ijtc-182	162	27	the	the	DET
ijtc-182	162	28	applicable	applicable	ADJ
ijtc-182	162	29	laws	law	NOUN
ijtc-182	162	30	and	and	CCONJ
ijtc-182	162	31	regulations	regulation	NOUN
ijtc-182	162	32	whose	whose	DET
ijtc-182	162	33	management	management	NOUN
ijtc-182	162	34	authority	authority	NOUN
ijtc-182	162	35	is	be	AUX
ijtc-182	162	36	exercised	exercise	VERB
ijtc-182	162	37	by	by	ADP
ijtc-182	162	38	each	each	DET
ijtc-182	162	39	regional	regional	ADJ
ijtc-182	162	40	revenue	revenue	NOUN
ijtc-182	162	41	management	management	NOUN
ijtc-182	162	42	agency	agency	PROPN
ijtc-182	162	43	/	/	SYM
ijtc-182	162	44	agency	agency	NOUN
ijtc-182	162	45	in	in	ADP
ijtc-182	162	46	accordance	accordance	NOUN
ijtc-182	162	47	with	with	ADP
ijtc-182	162	48	the	the	DET
ijtc-182	162	49	main	main	ADJ
ijtc-182	162	50	tasks	task	NOUN
ijtc-182	162	51	and	and	CCONJ
ijtc-182	162	52	functions	function	NOUN
ijtc-182	162	53	;	;	PUNCT
ijtc-182	162	54	(	(	PUNCT
ijtc-182	162	55	b	b	X
ijtc-182	162	56	)	)	PUNCT
ijtc-182	162	57	improve	improve	VERB
ijtc-182	162	58	the	the	DET
ijtc-182	162	59	quality	quality	NOUN
ijtc-182	162	60	of	of	ADP
ijtc-182	162	61	human	human	ADJ
ijtc-182	162	62	resources	resource	NOUN
ijtc-182	162	63	;	;	PUNCT
ijtc-182	162	64	(	(	PUNCT
ijtc-182	162	65	c	c	X
ijtc-182	162	66	)	)	PUNCT
ijtc-182	162	67	improve	improve	VERB
ijtc-182	162	68	coordination	coordination	NOUN
ijtc-182	162	69	with	with	ADP
ijtc-182	162	70	all	all	DET
ijtc-182	162	71	local	local	ADJ
ijtc-182	162	72	revenue	revenue	NOUN
ijtc-182	162	73	management	management	NOUN
ijtc-182	162	74	agencies	agency	NOUN
ijtc-182	162	75	/	/	SYM
ijtc-182	162	76	agencies	agency	NOUN
ijtc-182	162	77	;	;	PUNCT
ijtc-182	162	78	(	(	PUNCT
ijtc-182	162	79	d	d	X
ijtc-182	162	80	)	)	PUNCT
ijtc-182	162	81	to	to	PART
ijtc-182	162	82	bring	bring	VERB
ijtc-182	162	83	motor	motor	NOUN
ijtc-182	162	84	vehicle	vehicle	NOUN
ijtc-182	162	85	tax	tax	NOUN
ijtc-182	162	86	payment	payment	NOUN
ijtc-182	162	87	services	service	NOUN
ijtc-182	162	88	closer	close	ADJ
ijtc-182	162	89	to	to	ADP
ijtc-182	162	90	the	the	DET
ijtc-182	162	91	public	public	NOUN
ijtc-182	162	92	,	,	PUNCT
ijtc-182	162	93	the	the	DET
ijtc-182	162	94	bengkulu	bengkulu	VERB
ijtc-182	162	95	province	province	PROPN
ijtc-182	162	96	revenue	revenue	NOUN
ijtc-182	162	97	service	service	NOUN
ijtc-182	162	98	has	have	AUX
ijtc-182	162	99	opened	open	VERB
ijtc-182	162	100	a	a	DET
ijtc-182	162	101	samsat	samsat	NOUN
ijtc-182	162	102	nakau	nakau	NOUN
ijtc-182	162	103	service	service	NOUN
ijtc-182	162	104	unit	unit	NOUN
ijtc-182	162	105	,	,	PUNCT
ijtc-182	162	106	samsat	samsat	VERB
ijtc-182	162	107	mega	mega	ADJ
ijtc-182	162	108	mall	mall	NOUN
ijtc-182	162	109	bengkulu	bengkulu	VERB
ijtc-182	162	110	,	,	PUNCT
ijtc-182	162	111	samsat	samsat	VERB
ijtc-182	162	112	corner	corner	NOUN
ijtc-182	162	113	bencolen	bencolen	PROPN
ijtc-182	162	114	mall	mall	NOUN
ijtc-182	162	115	(	(	PUNCT
ijtc-182	162	116	bengkulu	bengkulu	VERB
ijtc-182	162	117	indah	indah	PROPN
ijtc-182	162	118	mall	mall	NOUN
ijtc-182	162	119	)	)	PUNCT
ijtc-182	162	120	;	;	PUNCT
ijtc-182	162	121	(	(	PUNCT
ijtc-182	162	122	e	e	X
ijtc-182	162	123	)	)	PUNCT
ijtc-182	162	124	improve	improve	VERB
ijtc-182	162	125	coordination	coordination	NOUN
ijtc-182	162	126	in	in	ADP
ijtc-182	162	127	the	the	DET
ijtc-182	162	128	management	management	NOUN
ijtc-182	162	129	of	of	ADP
ijtc-182	162	130	balanced	balanced	ADJ
ijtc-182	162	131	funds	fund	NOUN
ijtc-182	162	132	,	,	PUNCT
ijtc-182	162	133	especially	especially	ADV
ijtc-182	162	134	those	those	PRON
ijtc-182	162	135	from	from	ADP
ijtc-182	162	136	profit	profit	NOUN
ijtc-182	162	137	sharing	sharing	NOUN
ijtc-182	162	138	such	such	ADJ
ijtc-182	162	139	as	as	ADP
ijtc-182	162	140	pbb	pbb	NOUN
ijtc-182	162	141	,	,	PUNCT
ijtc-182	162	142	bphtb	bphtb	ADV
ijtc-182	162	143	and	and	CCONJ
ijtc-182	162	144	pph	pph	PROPN
ijtc-182	162	145	articles	article	NOUN
ijtc-182	162	146	21	21	NUM
ijtc-182	162	147	and	and	CCONJ
ijtc-182	162	148	29	29	NUM
ijtc-182	162	149	together	together	ADV
ijtc-182	162	150	with	with	ADP
ijtc-182	162	151	the	the	DET
ijtc-182	162	152	bengkulu	bengkulu	VERB
ijtc-182	162	153	lampung	lampung	NOUN
ijtc-182	162	154	regional	regional	ADJ
ijtc-182	162	155	tax	tax	NOUN
ijtc-182	162	156	office	office	NOUN
ijtc-182	162	157	and	and	CCONJ
ijtc-182	162	158	the	the	DET
ijtc-182	162	159	regency	regency	PROPN
ijtc-182	162	160	/	/	SYM
ijtc-182	162	161	city	city	PROPN
ijtc-182	162	162	revenue	revenue	NOUN
ijtc-182	162	163	service	service	NOUN
ijtc-182	162	164	;	;	PUNCT
ijtc-182	162	165	(	(	PUNCT
ijtc-182	162	166	f	f	X
ijtc-182	162	167	)	)	PUNCT
ijtc-182	162	168	intensification	intensification	NOUN
ijtc-182	162	169	and	and	CCONJ
ijtc-182	162	170	extensification	extensification	NOUN
ijtc-182	162	171	of	of	ADP
ijtc-182	162	172	regional	regional	ADJ
ijtc-182	162	173	income	income	NOUN
ijtc-182	162	174	;	;	PUNCT
ijtc-182	162	175	(	(	PUNCT
ijtc-182	162	176	g	g	NOUN
ijtc-182	162	177	)	)	PUNCT
ijtc-182	162	178	improved	improve	VERB
ijtc-182	162	179	coordination	coordination	NOUN
ijtc-182	162	180	and	and	CCONJ
ijtc-182	162	181	supervision	supervision	NOUN
ijtc-182	162	182	of	of	ADP
ijtc-182	162	183	the	the	DET
ijtc-182	162	184	collection	collection	NOUN
ijtc-182	162	185	of	of	ADP
ijtc-182	162	186	regional	regional	ADJ
ijtc-182	162	187	revenues	revenue	NOUN
ijtc-182	162	188	;	;	PUNCT
ijtc-182	162	189	(	(	PUNCT
ijtc-182	162	190	h	h	X
ijtc-182	162	191	)	)	PUNCT
ijtc-182	162	192	increasing	increase	VERB
ijtc-182	162	193	organizational	organizational	ADJ
ijtc-182	162	194	resources	resource	NOUN
ijtc-182	162	195	efficiently	efficiently	ADV
ijtc-182	162	196	and	and	CCONJ
ijtc-182	162	197	effectively	effectively	ADV
ijtc-182	162	198	;	;	PUNCT
ijtc-182	162	199	(	(	PUNCT
ijtc-182	162	200	i	i	NOUN
ijtc-182	162	201	)	)	PUNCT
ijtc-182	162	202	increasing	increase	VERB
ijtc-182	162	203	services	service	NOUN
ijtc-182	162	204	to	to	ADP
ijtc-182	162	205	the	the	DET
ijtc-182	162	206	community	community	NOUN
ijtc-182	162	207	;	;	PUNCT
ijtc-182	162	208	(	(	PUNCT
ijtc-182	162	209	j	j	NOUN
ijtc-182	162	210	)	)	PUNCT
ijtc-182	162	211	control	control	NOUN
ijtc-182	162	212	of	of	ADP
ijtc-182	162	213	regional	regional	ADJ
ijtc-182	162	214	revenue	revenue	NOUN
ijtc-182	162	215	collection	collection	NOUN
ijtc-182	162	216	systems	system	NOUN
ijtc-182	162	217	and	and	CCONJ
ijtc-182	162	218	procedures	procedure	NOUN
ijtc-182	162	219	;	;	PUNCT
ijtc-182	162	220	(	(	PUNCT
ijtc-182	162	221	k	k	X
ijtc-182	162	222	)	)	PUNCT
ijtc-182	162	223	increased	increase	VERB
ijtc-182	162	224	socialization	socialization	NOUN
ijtc-182	162	225	of	of	ADP
ijtc-182	162	226	tax	tax	NOUN
ijtc-182	162	227	collections	collection	NOUN
ijtc-182	162	228	.	.	PUNCT
ijtc-182	163	1	policy	policy	NOUN
ijtc-182	163	2	analysis	analysis	NOUN
ijtc-182	163	3	of	of	ADP
ijtc-182	163	4	the	the	DET
ijtc-182	163	5	regional	regional	ADJ
ijtc-182	163	6	government	government	NOUN
ijtc-182	163	7	of	of	ADP
ijtc-182	163	8	bengkulu	bengkulu	VERB
ijtc-182	163	9	province	province	NOUN
ijtc-182	163	10	in	in	ADP
ijtc-182	163	11	supporting	support	VERB
ijtc-182	163	12	fiscal	fiscal	ADJ
ijtc-182	163	13	independence	independence	NOUN
ijtc-182	163	14	in	in	ADP
ijtc-182	163	15	the	the	DET
ijtc-182	163	16	autonomy	autonomy	NOUN
ijtc-182	163	17	era	era	NOUN
ijtc-182	163	18	(	(	PUNCT
ijtc-182	163	19	case	case	NOUN
ijtc-182	163	20	study	study	NOUN
ijtc-182	163	21	on	on	ADP
ijtc-182	163	22	revenue	revenue	NOUN
ijtc-182	163	23	department	department	PROPN
ijtc-182	163	24	of	of	ADP
ijtc-182	163	25	bengkulu	bengkulu	VERB
ijtc-182	163	26	province	province	NOUN
ijtc-182	163	27	)	)	PUNCT
ijtc-182	163	28	susanto	susanto	NOUN
ijtc-182	163	29	,	,	PUNCT
ijtc-182	163	30	suminar	suminar	NOUN
ijtc-182	163	31	,	,	PUNCT
ijtc-182	163	32	&	&	CCONJ
ijtc-182	163	33	suharto	suharto	ADJ
ijtc-182	163	34	254	254	NUM
ijtc-182	164	1	|	|	ADV
ijtc-182	164	2	ilomata	ilomata	PROPN
ijtc-182	164	3	international	international	ADJ
ijtc-182	164	4	journal	journal	NOUN
ijtc-182	164	5	of	of	ADP
ijtc-182	164	6	tax	tax	PROPN
ijtc-182	164	7	&	&	CCONJ
ijtc-182	164	8	accounting	accounting	PROPN
ijtc-182	164	9	vol	vol	NOUN
ijtc-182	164	10	.	.	PROPN
ijtc-182	165	1	1	1	NUM
ijtc-182	165	2	no	no	NOUN
ijtc-182	165	3	.	.	NOUN
ijtc-182	165	4	4	4	NUM
ijtc-182	165	5	october	october	PROPN
ijtc-182	165	6	2020	2020	NUM
ijtc-182	165	7	conclusion	conclusion	VERB
ijtc-182	165	8	the	the	DET
ijtc-182	165	9	degree	degree	NOUN
ijtc-182	165	10	of	of	ADP
ijtc-182	165	11	fiscal	fiscal	ADJ
ijtc-182	165	12	independence	independence	NOUN
ijtc-182	165	13	of	of	ADP
ijtc-182	165	14	bengkulu	bengkulu	VERB
ijtc-182	165	15	province	province	NOUN
ijtc-182	165	16	during	during	ADP
ijtc-182	165	17	the	the	DET
ijtc-182	165	18	study	study	NOUN
ijtc-182	165	19	period	period	NOUN
ijtc-182	165	20	(	(	PUNCT
ijtc-182	165	21	20132017	20132017	NUM
ijtc-182	165	22	)	)	PUNCT
ijtc-182	165	23	is	be	AUX
ijtc-182	165	24	concluded	conclude	VERB
ijtc-182	165	25	:	:	PUNCT
ijtc-182	165	26	(	(	PUNCT
ijtc-182	165	27	1	1	X
ijtc-182	165	28	)	)	PUNCT
ijtc-182	165	29	the	the	DET
ijtc-182	165	30	proportion	proportion	NOUN
ijtc-182	165	31	of	of	ADP
ijtc-182	165	32	pad	pad	NOUN
ijtc-182	165	33	to	to	PART
ijtc-182	165	34	total	total	VERB
ijtc-182	165	35	regional	regional	ADJ
ijtc-182	165	36	revenue	revenue	NOUN
ijtc-182	165	37	(	(	PUNCT
ijtc-182	165	38	tpd	tpd	PROPN
ijtc-182	165	39	)	)	PUNCT
ijtc-182	165	40	,	,	PUNCT
ijtc-182	165	41	the	the	DET
ijtc-182	165	42	average	average	ADJ
ijtc-182	165	43	result	result	NOUN
ijtc-182	165	44	is	be	AUX
ijtc-182	165	45	31.22	31.22	NUM
ijtc-182	165	46	%	%	NOUN
ijtc-182	165	47	based	base	VERB
ijtc-182	165	48	on	on	ADP
ijtc-182	165	49	the	the	DET
ijtc-182	165	50	interval	interval	NOUN
ijtc-182	165	51	scale	scale	NOUN
ijtc-182	165	52	,	,	PUNCT
ijtc-182	165	53	which	which	PRON
ijtc-182	165	54	is	be	AUX
ijtc-182	165	55	stated	state	VERB
ijtc-182	165	56	as	as	ADP
ijtc-182	165	57	sufficient	sufficient	ADJ
ijtc-182	165	58	;	;	PUNCT
ijtc-182	165	59	(	(	PUNCT
ijtc-182	165	60	2	2	X
ijtc-182	165	61	)	)	PUNCT
ijtc-182	165	62	the	the	DET
ijtc-182	165	63	proportion	proportion	NOUN
ijtc-182	165	64	of	of	ADP
ijtc-182	165	65	tax	tax	NOUN
ijtc-182	165	66	and	and	CCONJ
ijtc-182	165	67	non	non	ADJ
ijtc-182	165	68	-	-	ADJ
ijtc-182	165	69	tax	tax	ADJ
ijtc-182	165	70	revenue	revenue	NOUN
ijtc-182	165	71	sharing	sharing	NOUN
ijtc-182	165	72	(	(	PUNCT
ijtc-182	165	73	bhpbp	bhpbp	NOUN
ijtc-182	165	74	)	)	PUNCT
ijtc-182	165	75	to	to	PART
ijtc-182	165	76	total	total	VERB
ijtc-182	165	77	regional	regional	ADJ
ijtc-182	165	78	revenue	revenue	NOUN
ijtc-182	165	79	,	,	PUNCT
ijtc-182	165	80	the	the	DET
ijtc-182	165	81	average	average	ADJ
ijtc-182	165	82	yield	yield	NOUN
ijtc-182	165	83	is	be	AUX
ijtc-182	165	84	3.79	3.79	NUM
ijtc-182	165	85	%	%	NOUN
ijtc-182	165	86	based	base	VERB
ijtc-182	165	87	on	on	ADP
ijtc-182	165	88	an	an	DET
ijtc-182	165	89	interval	interval	NOUN
ijtc-182	165	90	scale	scale	NOUN
ijtc-182	165	91	which	which	PRON
ijtc-182	165	92	is	be	AUX
ijtc-182	165	93	stated	state	VERB
ijtc-182	165	94	to	to	PART
ijtc-182	165	95	be	be	AUX
ijtc-182	165	96	very	very	ADV
ijtc-182	165	97	insufficient	insufficient	ADJ
ijtc-182	165	98	;	;	PUNCT
ijtc-182	165	99	(	(	PUNCT
ijtc-182	165	100	3	3	X
ijtc-182	165	101	)	)	PUNCT
ijtc-182	165	102	the	the	DET
ijtc-182	165	103	proportion	proportion	NOUN
ijtc-182	165	104	of	of	ADP
ijtc-182	165	105	general	general	ADJ
ijtc-182	165	106	allocation	allocation	NOUN
ijtc-182	165	107	funds	fund	NOUN
ijtc-182	165	108	and	and	CCONJ
ijtc-182	165	109	special	special	ADJ
ijtc-182	165	110	allocation	allocation	NOUN
ijtc-182	165	111	funds	fund	NOUN
ijtc-182	165	112	to	to	PART
ijtc-182	165	113	total	total	VERB
ijtc-182	165	114	regional	regional	ADJ
ijtc-182	165	115	revenue	revenue	NOUN
ijtc-182	165	116	(	(	PUNCT
ijtc-182	165	117	tpd	tpd	PROPN
ijtc-182	165	118	)	)	PUNCT
ijtc-182	165	119	,	,	PUNCT
ijtc-182	165	120	the	the	DET
ijtc-182	165	121	average	average	ADJ
ijtc-182	165	122	result	result	NOUN
ijtc-182	165	123	is	be	AUX
ijtc-182	165	124	57.60	57.60	NUM
ijtc-182	165	125	%	%	NOUN
ijtc-182	165	126	based	base	VERB
ijtc-182	165	127	on	on	ADP
ijtc-182	165	128	an	an	DET
ijtc-182	165	129	interval	interval	NOUN
ijtc-182	165	130	scale	scale	NOUN
ijtc-182	165	131	which	which	PRON
ijtc-182	165	132	is	be	AUX
ijtc-182	165	133	declared	declare	VERB
ijtc-182	165	134	very	very	ADV
ijtc-182	165	135	good	good	ADJ
ijtc-182	165	136	.	.	PUNCT
ijtc-182	166	1	bengkulu	bengkulu	VERB
ijtc-182	166	2	provincial	provincial	ADJ
ijtc-182	166	3	government	government	NOUN
ijtc-182	166	4	policies	policy	NOUN
ijtc-182	166	5	in	in	ADP
ijtc-182	166	6	supporting	support	VERB
ijtc-182	166	7	fiscal	fiscal	ADJ
ijtc-182	166	8	independence	independence	NOUN
ijtc-182	166	9	include	include	VERB
ijtc-182	166	10	programs	program	NOUN
ijtc-182	166	11	to	to	PART
ijtc-182	166	12	increase	increase	VERB
ijtc-182	166	13	agricultural	agricultural	ADJ
ijtc-182	166	14	production	production	NOUN
ijtc-182	166	15	,	,	PUNCT
ijtc-182	166	16	plantations	plantation	NOUN
ijtc-182	166	17	,	,	PUNCT
ijtc-182	166	18	livestock	livestock	NOUN
ijtc-182	166	19	and	and	CCONJ
ijtc-182	166	20	fisheries	fishery	NOUN
ijtc-182	166	21	,	,	PUNCT
ijtc-182	166	22	investment	investment	NOUN
ijtc-182	166	23	deregulation	deregulation	NOUN
ijtc-182	166	24	which	which	PRON
ijtc-182	166	25	is	be	AUX
ijtc-182	166	26	oriented	orient	VERB
ijtc-182	166	27	towards	towards	ADP
ijtc-182	166	28	reducing	reduce	VERB
ijtc-182	166	29	high	high	ADJ
ijtc-182	166	30	-	-	PUNCT
ijtc-182	166	31	cost	cost	NOUN
ijtc-182	166	32	economies	economy	NOUN
ijtc-182	166	33	and	and	CCONJ
ijtc-182	166	34	improving	improve	VERB
ijtc-182	166	35	the	the	DET
ijtc-182	166	36	business	business	NOUN
ijtc-182	166	37	and	and	CCONJ
ijtc-182	166	38	investment	investment	NOUN
ijtc-182	166	39	climate	climate	NOUN
ijtc-182	166	40	,	,	PUNCT
ijtc-182	166	41	regional	regional	ADJ
ijtc-182	166	42	spending	spending	NOUN
ijtc-182	166	43	is	be	AUX
ijtc-182	166	44	strived	strive	VERB
ijtc-182	166	45	to	to	PART
ijtc-182	166	46	support	support	VERB
ijtc-182	166	47	the	the	DET
ijtc-182	166	48	achievement	achievement	NOUN
ijtc-182	166	49	of	of	ADP
ijtc-182	166	50	development	development	NOUN
ijtc-182	166	51	goals	goal	NOUN
ijtc-182	166	52	efficiently	efficiently	ADV
ijtc-182	166	53	and	and	CCONJ
ijtc-182	166	54	effective	effective	ADJ
ijtc-182	166	55	and	and	CCONJ
ijtc-182	166	56	regional	regional	ADJ
ijtc-182	166	57	expenditures	expenditure	NOUN
ijtc-182	166	58	are	be	AUX
ijtc-182	166	59	prepared	prepare	VERB
ijtc-182	166	60	on	on	ADP
ijtc-182	166	61	the	the	DET
ijtc-182	166	62	basis	basis	NOUN
ijtc-182	166	63	of	of	ADP
ijtc-182	166	64	the	the	DET
ijtc-182	166	65	real	real	ADJ
ijtc-182	166	66	needs	need	NOUN
ijtc-182	166	67	of	of	ADP
ijtc-182	166	68	the	the	DET
ijtc-182	166	69	community	community	NOUN
ijtc-182	166	70	,	,	PUNCT
ijtc-182	166	71	in	in	ADP
ijtc-182	166	72	accordance	accordance	NOUN
ijtc-182	166	73	with	with	ADP
ijtc-182	166	74	the	the	DET
ijtc-182	166	75	development	development	NOUN
ijtc-182	166	76	strategy	strategy	NOUN
ijtc-182	166	77	to	to	PART
ijtc-182	166	78	improve	improve	VERB
ijtc-182	166	79	services	service	NOUN
ijtc-182	166	80	and	and	CCONJ
ijtc-182	166	81	public	public	ADJ
ijtc-182	166	82	welfare	welfare	NOUN
ijtc-182	166	83	and	and	CCONJ
ijtc-182	166	84	increase	increase	VERB
ijtc-182	166	85	the	the	DET
ijtc-182	166	86	capacity	capacity	NOUN
ijtc-182	166	87	of	of	ADP
ijtc-182	166	88	the	the	DET
ijtc-182	166	89	regional	regional	ADJ
ijtc-182	166	90	tax	tax	NOUN
ijtc-182	166	91	management	management	NOUN
ijtc-182	166	92	apparatus	apparatus	NOUN
ijtc-182	166	93	in	in	ADP
ijtc-182	166	94	order	order	NOUN
ijtc-182	166	95	to	to	PART
ijtc-182	166	96	improve	improve	VERB
ijtc-182	166	97	services	service	NOUN
ijtc-182	166	98	and	and	CCONJ
ijtc-182	166	99	increase	increase	VERB
ijtc-182	166	100	regional	regional	ADJ
ijtc-182	166	101	income	income	NOUN
ijtc-182	166	102	from	from	ADP
ijtc-182	166	103	the	the	DET
ijtc-182	166	104	regional	regional	ADJ
ijtc-182	166	105	tax	tax	NOUN
ijtc-182	166	106	sector	sector	NOUN
ijtc-182	166	107	.	.	PUNCT
ijtc-182	167	1	accelerate	accelerate	VERB
ijtc-182	167	2	regional	regional	ADJ
ijtc-182	167	3	economic	economic	ADJ
ijtc-182	167	4	growth	growth	NOUN
ijtc-182	167	5	through	through	ADP
ijtc-182	167	6	investment	investment	NOUN
ijtc-182	167	7	,	,	PUNCT
ijtc-182	167	8	particularly	particularly	ADV
ijtc-182	167	9	foreign	foreign	ADJ
ijtc-182	167	10	investment	investment	NOUN
ijtc-182	167	11	(	(	PUNCT
ijtc-182	167	12	pma	pma	NOUN
ijtc-182	167	13	)	)	PUNCT
ijtc-182	167	14	and	and	CCONJ
ijtc-182	167	15	domestic	domestic	ADJ
ijtc-182	167	16	investment	investment	NOUN
ijtc-182	167	17	(	(	PUNCT
ijtc-182	167	18	pmdn	pmdn	NOUN
ijtc-182	167	19	)	)	PUNCT
ijtc-182	167	20	through	through	ADP
ijtc-182	167	21	a	a	DET
ijtc-182	167	22	climate	climate	NOUN
ijtc-182	167	23	that	that	PRON
ijtc-182	167	24	is	be	AUX
ijtc-182	167	25	conducive	conducive	ADJ
ijtc-182	167	26	to	to	ADP
ijtc-182	167	27	investors	investor	NOUN
ijtc-182	167	28	so	so	SCONJ
ijtc-182	167	29	that	that	SCONJ
ijtc-182	167	30	regional	regional	ADJ
ijtc-182	167	31	economic	economic	ADJ
ijtc-182	167	32	activity	activity	NOUN
ijtc-182	167	33	increases	increase	NOUN
ijtc-182	167	34	,	,	PUNCT
ijtc-182	167	35	job	job	NOUN
ijtc-182	167	36	opportunities	opportunity	NOUN
ijtc-182	167	37	increase	increase	VERB
ijtc-182	167	38	,	,	PUNCT
ijtc-182	167	39	population	population	NOUN
ijtc-182	167	40	incomes	income	NOUN
ijtc-182	167	41	increase	increase	VERB
ijtc-182	167	42	,	,	PUNCT
ijtc-182	167	43	people	people	NOUN
ijtc-182	167	44	's	's	PART
ijtc-182	167	45	purchasing	purchase	VERB
ijtc-182	167	46	power	power	NOUN
ijtc-182	167	47	increases	increase	NOUN
ijtc-182	167	48	,	,	PUNCT
ijtc-182	167	49	and	and	CCONJ
ijtc-182	167	50	government	government	NOUN
ijtc-182	167	51	revenue	revenue	NOUN
ijtc-182	167	52	is	be	AUX
ijtc-182	167	53	getting	get	VERB
ijtc-182	167	54	bigger	big	ADJ
ijtc-182	167	55	.	.	PUNCT
ijtc-182	168	1	in	in	ADP
ijtc-182	168	2	an	an	DET
ijtc-182	168	3	effort	effort	NOUN
ijtc-182	168	4	to	to	PART
ijtc-182	168	5	increase	increase	VERB
ijtc-182	168	6	regional	regional	ADJ
ijtc-182	168	7	independence	independence	NOUN
ijtc-182	168	8	,	,	PUNCT
ijtc-182	168	9	local	local	ADJ
ijtc-182	168	10	governments	government	NOUN
ijtc-182	168	11	are	be	AUX
ijtc-182	168	12	also	also	ADV
ijtc-182	168	13	required	require	VERB
ijtc-182	168	14	to	to	PART
ijtc-182	168	15	optimize	optimize	VERB
ijtc-182	168	16	the	the	DET
ijtc-182	168	17	potential	potential	ADJ
ijtc-182	168	18	income	income	NOUN
ijtc-182	168	19	they	they	PRON
ijtc-182	168	20	have	have	VERB
ijtc-182	168	21	and	and	CCONJ
ijtc-182	168	22	one	one	NUM
ijtc-182	168	23	of	of	ADP
ijtc-182	168	24	them	they	PRON
ijtc-182	168	25	is	be	AUX
ijtc-182	168	26	to	to	PART
ijtc-182	168	27	provide	provide	VERB
ijtc-182	168	28	a	a	DET
ijtc-182	168	29	greater	great	ADJ
ijtc-182	168	30	proportion	proportion	NOUN
ijtc-182	168	31	of	of	ADP
ijtc-182	168	32	capital	capital	NOUN
ijtc-182	168	33	expenditure	expenditure	NOUN
ijtc-182	168	34	for	for	ADP
ijtc-182	168	35	development	development	NOUN
ijtc-182	168	36	in	in	ADP
ijtc-182	168	37	productive	productive	ADJ
ijtc-182	168	38	sectors	sector	NOUN
ijtc-182	168	39	in	in	ADP
ijtc-182	168	40	the	the	DET
ijtc-182	168	41	region	region	NOUN
ijtc-182	168	42	.	.	PUNCT
ijtc-182	169	1	regional	regional	ADJ
ijtc-182	169	2	governments	government	NOUN
ijtc-182	169	3	should	should	AUX
ijtc-182	169	4	continue	continue	VERB
ijtc-182	169	5	to	to	PART
ijtc-182	169	6	pursue	pursue	VERB
ijtc-182	169	7	expansionary	expansionary	ADJ
ijtc-182	169	8	regional	regional	ADJ
ijtc-182	169	9	autonomy	autonomy	NOUN
ijtc-182	169	10	policies	policy	NOUN
ijtc-182	169	11	,	,	PUNCT
ijtc-182	169	12	especially	especially	ADV
ijtc-182	169	13	in	in	ADP
ijtc-182	169	14	the	the	DET
ijtc-182	169	15	pad	pad	NOUN
ijtc-182	169	16	sector	sector	NOUN
ijtc-182	169	17	.	.	PUNCT
ijtc-182	170	1	exploration	exploration	NOUN
ijtc-182	170	2	of	of	ADP
ijtc-182	170	3	regional	regional	ADJ
ijtc-182	170	4	sources	source	NOUN
ijtc-182	170	5	that	that	PRON
ijtc-182	170	6	have	have	VERB
ijtc-182	170	7	the	the	DET
ijtc-182	170	8	potential	potential	NOUN
ijtc-182	170	9	to	to	PART
ijtc-182	170	10	increase	increase	VERB
ijtc-182	170	11	regional	regional	ADJ
ijtc-182	170	12	revenues	revenue	NOUN
ijtc-182	170	13	continues	continue	VERB
ijtc-182	170	14	to	to	PART
ijtc-182	170	15	be	be	AUX
ijtc-182	170	16	carried	carry	VERB
ijtc-182	170	17	out	out	ADP
ijtc-182	170	18	so	so	SCONJ
ijtc-182	170	19	as	as	SCONJ
ijtc-182	170	20	to	to	PART
ijtc-182	170	21	reduce	reduce	VERB
ijtc-182	170	22	the	the	DET
ijtc-182	170	23	dependence	dependence	NOUN
ijtc-182	170	24	on	on	ADP
ijtc-182	170	25	regional	regional	ADJ
ijtc-182	170	26	financial	financial	ADJ
ijtc-182	170	27	sources	source	NOUN
ijtc-182	170	28	originating	originate	VERB
ijtc-182	170	29	from	from	ADP
ijtc-182	170	30	the	the	DET
ijtc-182	170	31	central	central	ADJ
ijtc-182	170	32	government	government	NOUN
ijtc-182	170	33	.	.	PUNCT
ijtc-182	171	1	references	reference	NOUN
ijtc-182	171	2	adisubrata	adisubrata	ADV
ijtc-182	171	3	,	,	PUNCT
ijtc-182	171	4	winarma	winarma	NOUN
ijtc-182	171	5	surya	surya	NOUN
ijtc-182	171	6	.	.	PUNCT
ijtc-182	172	1	(	(	PUNCT
ijtc-182	172	2	2002	2002	NUM
ijtc-182	172	3	)	)	PUNCT
ijtc-182	172	4	.	.	PUNCT
ijtc-182	173	1	otonomi	otonomi	PROPN
ijtc-182	173	2	daerah	daerah	PROPN
ijtc-182	173	3	di	di	PROPN
ijtc-182	173	4	era	era	PROPN
ijtc-182	173	5	reformasi	reformasi	NOUN
ijtc-182	173	6	.	.	PUNCT
ijtc-182	174	1	unit	unit	NOUN
ijtc-182	174	2	penerbit	penerbit	PROPN
ijtc-182	174	3	dan	dan	PROPN
ijtc-182	174	4	percetakan	percetakan	PROPN
ijtc-182	174	5	(	(	PUNCT
ijtc-182	174	6	upp	upp	PROPN
ijtc-182	174	7	)	)	PUNCT
ijtc-182	174	8	amp	amp	PROPN
ijtc-182	174	9	ykpn	ykpn	PROPN
ijtc-182	174	10	.	.	PUNCT
ijtc-182	175	1	ahmad	ahmad	PROPN
ijtc-182	175	2	,	,	PUNCT
ijtc-182	175	3	kamarudin	kamarudin	NOUN
ijtc-182	175	4	.	.	PUNCT
ijtc-182	175	5	(	(	PUNCT
ijtc-182	175	6	2004	2004	NUM
ijtc-182	175	7	)	)	PUNCT
ijtc-182	175	8	.	.	PUNCT
ijtc-182	176	1	dasar	dasar	VERB
ijtc-182	176	2	-	-	PUNCT
ijtc-182	176	3	dasar	dasar	VERB
ijtc-182	176	4	manajemen	manajeman	NOUN
ijtc-182	176	5	investasi	investasi	X
ijtc-182	176	6	.	.	PUNCT
ijtc-182	177	1	rineka	rineka	NOUN
ijtc-182	177	2	cipta	cipta	VERB
ijtc-182	177	3	.	.	PUNCT
ijtc-182	178	1	jakarta	jakarta	PROPN
ijtc-182	178	2	.	.	PUNCT
ijtc-182	179	1	awang	awang	PROPN
ijtc-182	179	2	,	,	PUNCT
ijtc-182	179	3	a.	a.	NOUN
ijtc-182	179	4	(	(	PUNCT
ijtc-182	179	5	2010	2010	NUM
ijtc-182	179	6	)	)	PUNCT
ijtc-182	179	7	.	.	PUNCT
ijtc-182	180	1	implementasi	implementasi	PROPN
ijtc-182	180	2	pemberdayaan	pemberdayaan	PROPN
ijtc-182	180	3	pemerintah	pemerintah	PROPN
ijtc-182	180	4	desa.yogyakarta	desa.yogyakarta	PROPN
ijtc-182	180	5	:	:	PUNCT
ijtc-182	180	6	pustaka	pustaka	ADJ
ijtc-182	180	7	pelajar	pelajar	NOUN
ijtc-182	180	8	.	.	PUNCT
ijtc-182	181	1	bps	bps	PROPN
ijtc-182	181	2	.	.	PROPN
ijtc-182	181	3	2001	2001	NUM
ijtc-182	181	4	–	–	PUNCT
ijtc-182	181	5	2018	2018	NUM
ijtc-182	181	6	.	.	PUNCT
ijtc-182	181	7	bengkulu	bengkulu	VERB
ijtc-182	181	8	dalam	dalam	PROPN
ijtc-182	181	9	angka	angka	PROPN
ijtc-182	181	10	:	:	PUNCT
ijtc-182	181	11	badan	badan	PROPN
ijtc-182	181	12	pusat	pusat	PROPN
ijtc-182	181	13	statistik	statistik	PROPN
ijtc-182	181	14	provinsi	provinsi	PROPN
ijtc-182	181	15	bengkulu	bengkulu	VERB
ijtc-182	181	16	.	.	PUNCT
ijtc-182	182	1	badan	badan	PROPN
ijtc-182	182	2	penelitian	penelitian	PROPN
ijtc-182	182	3	dan	dan	PROPN
ijtc-182	182	4	pengembangan	pengembangan	PROPN
ijtc-182	182	5	departemen	departeman	NOUN
ijtc-182	182	6	dalam	dalam	PROPN
ijtc-182	182	7	negeri	negeri	PROPN
ijtc-182	182	8	ri	ri	PROPN
ijtc-182	182	9	dan	dan	PROPN
ijtc-182	182	10	fisipol	fisipol	PROPN
ijtc-182	182	11	ugm	ugm	PROPN
ijtc-182	182	12	.	.	PUNCT
ijtc-182	183	1	(	(	PUNCT
ijtc-182	183	2	1991	1991	NUM
ijtc-182	183	3	)	)	PUNCT
ijtc-182	183	4	.	.	PUNCT
ijtc-182	184	1	pengukuran	pengukuran	AUX
ijtc-182	184	2	kemampuan	kemampuan	PROPN
ijtc-182	184	3	daerah	daerah	PROPN
ijtc-182	184	4	tingkat	tingkat	PROPN
ijtc-182	184	5	ii	ii	PROPN
ijtc-182	184	6	dalam	dalam	PROPN
ijtc-182	184	7	rangka	rangka	PROPN
ijtc-182	184	8	otonomi	otonomi	NOUN
ijtc-182	184	9	daerah	daerah	PROPN
ijtc-182	184	10	yang	yang	PROPN
ijtc-182	184	11	nyata	nyata	VERB
ijtc-182	184	12	dan	dan	PROPN
ijtc-182	184	13	bertanggungjawab	bertanggungjawab	PROPN
ijtc-182	184	14	.	.	PUNCT
ijtc-182	185	1	jakarta	jakarta	PROPN
ijtc-182	185	2	.	.	PUNCT
ijtc-182	186	1	dunn	dunn	PROPN
ijtc-182	186	2	,	,	PUNCT
ijtc-182	186	3	william	william	PROPN
ijtc-182	186	4	n.	n.	PROPN
ijtc-182	186	5	(	(	PUNCT
ijtc-182	186	6	2000	2000	NUM
ijtc-182	186	7	)	)	PUNCT
ijtc-182	186	8	.	.	PUNCT
ijtc-182	187	1	analisis	analisis	PROPN
ijtc-182	187	2	kebijakan	kebijakan	PROPN
ijtc-182	187	3	publik	publik	PROPN
ijtc-182	187	4	.	.	PUNCT
ijtc-182	188	1	yogyakarta	yogyakarta	PROPN
ijtc-182	188	2	:	:	PUNCT
ijtc-182	189	1	gadjahmada	gadjahmada	PROPN
ijtc-182	189	2	university	university	PROPN
ijtc-182	189	3	press	press	NOUN
ijtc-182	189	4	.	.	PUNCT
ijtc-182	190	1	http://bengkuluprov.go.id/seminar-kebijakan-fiskal-dan-perkembangan-ekonomi-terkini-dibengkulu/	http://bengkuluprov.go.id/seminar-kebijakan-fiskal-dan-perkembangan-ekonomi-terkini-dibengkulu/	NOUN
ijtc-182	190	2	https://www.kemenkeu.go.id/media/4420/kebijakan-strategis-tkd-dan-dd-2016.pdf	https://www.kemenkeu.go.id/media/4420/kebijakan-strategis-tkd-dan-dd-2016.pdf	NOUN
ijtc-182	190	3	i	i	PRON
ijtc-182	190	4	gusti	gusti	PROPN
ijtc-182	190	5	ngurah	ngurah	PROPN
ijtc-182	190	6	suryadi	suryadi	PROPN
ijtc-182	190	7	mahardika	mahardika	PROPN
ijtc-182	190	8	dan	dan	PROPN
ijtc-182	190	9	luh	luh	PROPN
ijtc-182	190	10	gede	gede	PROPN
ijtc-182	190	11	sri	sri	PROPN
ijtc-182	190	12	artini	artini	PROPN
ijtc-182	190	13	.	.	PUNCT
ijtc-182	191	1	(	(	PUNCT
ijtc-182	191	2	2012	2012	NUM
ijtc-182	191	3	)	)	PUNCT
ijtc-182	191	4	.	.	PUNCT
ijtc-182	192	1	analisis	analisis	PROPN
ijtc-182	192	2	kemandirian	kemandirian	PROPN
ijtc-182	192	3	keuangan	keuangan	PROPN
ijtc-182	192	4	daerah	daerah	PROPN
ijtc-182	192	5	di	di	PROPN
ijtc-182	192	6	era	era	PROPN
ijtc-182	192	7	otonomi	otonomi	NOUN
ijtc-182	192	8	pada	pada	PROPN
ijtc-182	192	9	pemerintahan	pemerintahan	PROPN
ijtc-182	192	10	kabupaten	kabupaten	PROPN
ijtc-182	192	11	tabanan.jurnal	tabanan.jurnal	PROPN
ijtc-182	192	12	.	.	PUNCT
ijtc-182	192	13	fakultas	fakultas	PROPN
ijtc-182	192	14	ekonomi	ekonomi	PROPN
ijtc-182	192	15	dan	dan	PROPN
ijtc-182	192	16	bisnis	bisnis	PROPN
ijtc-182	192	17	universitas	universita	VERB
ijtc-182	192	18	udayana	udayana	PROPN
ijtc-182	192	19	.	.	PUNCT
ijtc-182	193	1	bali	bali	PROPN
ijtc-182	193	2	.	.	PUNCT
ijtc-182	194	1	http://bengkuluprov.go.id/seminar-kebijakan-fiskal-dan-perkembangan-ekonomi-terkini-di-bengkulu/	http://bengkuluprov.go.id/seminar-kebijakan-fiskal-dan-perkembangan-ekonomi-terkini-di-bengkulu/	PROPN
ijtc-182	194	2	http://bengkuluprov.go.id/seminar-kebijakan-fiskal-dan-perkembangan-ekonomi-terkini-di-bengkulu/	http://bengkuluprov.go.id/seminar-kebijakan-fiskal-dan-perkembangan-ekonomi-terkini-di-bengkulu/	PROPN
ijtc-182	194	3	https://www.kemenkeu.go.id/media/4420/kebijakan-strategis-tkd-dan-dd-2016.pdf	https://www.kemenkeu.go.id/media/4420/kebijakan-strategis-tkd-dan-dd-2016.pdf	NOUN
ijtc-182	194	4	policy	policy	NOUN
ijtc-182	194	5	analysis	analysis	NOUN
ijtc-182	194	6	of	of	ADP
ijtc-182	194	7	the	the	DET
ijtc-182	194	8	regional	regional	ADJ
ijtc-182	194	9	government	government	NOUN
ijtc-182	194	10	of	of	ADP
ijtc-182	194	11	bengkulu	bengkulu	VERB
ijtc-182	194	12	province	province	NOUN
ijtc-182	194	13	in	in	ADP
ijtc-182	194	14	supporting	support	VERB
ijtc-182	194	15	fiscal	fiscal	ADJ
ijtc-182	194	16	independence	independence	NOUN
ijtc-182	194	17	in	in	ADP
ijtc-182	194	18	the	the	DET
ijtc-182	194	19	autonomy	autonomy	NOUN
ijtc-182	194	20	era	era	NOUN
ijtc-182	194	21	(	(	PUNCT
ijtc-182	194	22	case	case	NOUN
ijtc-182	194	23	study	study	NOUN
ijtc-182	194	24	on	on	ADP
ijtc-182	194	25	revenue	revenue	NOUN
ijtc-182	194	26	department	department	PROPN
ijtc-182	194	27	of	of	ADP
ijtc-182	194	28	bengkulu	bengkulu	VERB
ijtc-182	194	29	province	province	NOUN
ijtc-182	194	30	)	)	PUNCT
ijtc-182	194	31	susanto	susanto	NOUN
ijtc-182	194	32	,	,	PUNCT
ijtc-182	194	33	suminar	suminar	NOUN
ijtc-182	194	34	,	,	PUNCT
ijtc-182	194	35	&	&	CCONJ
ijtc-182	194	36	suharto	suharto	PROPN
ijtc-182	194	37	255	255	NUM
ijtc-182	194	38	|	|	ADV
ijtc-182	194	39	ilomata	ilomata	PROPN
ijtc-182	194	40	international	international	ADJ
ijtc-182	194	41	journal	journal	NOUN
ijtc-182	194	42	of	of	ADP
ijtc-182	194	43	tax	tax	PROPN
ijtc-182	194	44	&	&	CCONJ
ijtc-182	194	45	accounting	accounting	PROPN
ijtc-182	194	46	vol	vol	NOUN
ijtc-182	194	47	.	.	PROPN
ijtc-182	194	48	1	1	NUM
ijtc-182	195	1	no	no	NOUN
ijtc-182	195	2	.	.	NOUN
ijtc-182	195	3	4	4	NUM
ijtc-182	195	4	october	october	PROPN
ijtc-182	195	5	2020	2020	NUM
ijtc-182	195	6	khusaini	khusaini	PROPN
ijtc-182	195	7	,	,	PUNCT
ijtc-182	195	8	mohammad	mohammad	PROPN
ijtc-182	195	9	.	.	PUNCT
ijtc-182	195	10	(	(	PUNCT
ijtc-182	195	11	2006	2006	NUM
ijtc-182	195	12	)	)	PUNCT
ijtc-182	195	13	.	.	PUNCT
ijtc-182	196	1	ekonomi	ekonomi	PROPN
ijtc-182	196	2	publik	publik	PROPN
ijtc-182	196	3	:	:	PUNCT
ijtc-182	196	4	desentralisasi	desentralisasi	PROPN
ijtc-182	196	5	fiskal	fiskal	PROPN
ijtc-182	196	6	dan	dan	PROPN
ijtc-182	196	7	pembangunan	pembangunan	PROPN
ijtc-182	196	8	daerah	daerah	PROPN
ijtc-182	196	9	.	.	PUNCT
ijtc-182	197	1	bpfe	bpfe	PROPN
ijtc-182	197	2	unibraw	unibraw	PROPN
ijtc-182	197	3	,	,	PUNCT
ijtc-182	197	4	malang	malang	PROPN
ijtc-182	197	5	.	.	PUNCT
ijtc-182	198	1	ladjin	ladjin	PROPN
ijtc-182	198	2	,	,	PUNCT
ijtc-182	198	3	nurjana	nurjana	PROPN
ijtc-182	198	4	.	.	PUNCT
ijtc-182	198	5	(	(	PUNCT
ijtc-182	198	6	2008	2008	NUM
ijtc-182	198	7	)	)	PUNCT
ijtc-182	198	8	.	.	PUNCT
ijtc-182	199	1	analisis	analisis	NOUN
ijtc-182	199	2	kemandirian	kemandirian	PROPN
ijtc-182	199	3	fiskal	fiskal	PROPN
ijtc-182	199	4	di	di	PROPN
ijtc-182	199	5	era	era	NOUN
ijtc-182	199	6	otonomi	otonomi	NOUN
ijtc-182	199	7	(	(	PUNCT
ijtc-182	199	8	studi	studi	PROPN
ijtc-182	199	9	kasus	kasus	PROPN
ijtc-182	199	10	di	di	PROPN
ijtc-182	199	11	provinsi	provinsi	PROPN
ijtc-182	199	12	sulawesi	sulawesi	PROPN
ijtc-182	199	13	tengah	tengah	PROPN
ijtc-182	199	14	)	)	PUNCT
ijtc-182	199	15	.	.	PUNCT
ijtc-182	200	1	“	"	PUNCT
ijtc-182	200	2	tesis	tesis	NOUN
ijtc-182	200	3	”	"	PUNCT
ijtc-182	200	4	tidak	tidak	PROPN
ijtc-182	200	5	dipublikasikan	dipublikasikan	PROPN
ijtc-182	200	6	.	.	PUNCT
ijtc-182	201	1	universitas	universitas	PROPN
ijtc-182	201	2	diponogoro.semarang	diponogoro.semarang	PROPN
ijtc-182	201	3	.	.	PROPN
ijtc-182	201	4	suparmoko	suparmoko	PROPN
ijtc-182	201	5	.	.	PUNCT
ijtc-182	202	1	(	(	PUNCT
ijtc-182	202	2	2002	2002	NUM
ijtc-182	202	3	)	)	PUNCT
ijtc-182	202	4	.	.	PUNCT
ijtc-182	203	1	ekonomi	ekonomi	PROPN
ijtc-182	203	2	publik	publik	PROPN
ijtc-182	203	3	untuk	untuk	PROPN
ijtc-182	203	4	keuangan	keuangan	PROPN
ijtc-182	203	5	dan	dan	PROPN
ijtc-182	203	6	pembangunan	pembangunan	PROPN
ijtc-182	203	7	daerah	daerah	PROPN
ijtc-182	203	8	.	.	PUNCT
ijtc-182	204	1	edisi	edisi	VERB
ijtc-182	204	2	pertama	pertama	PROPN
ijtc-182	204	3	.	.	PUNCT
ijtc-182	205	1	andi	andi	PROPN
ijtc-182	205	2	,	,	PUNCT
ijtc-182	205	3	yogyakarta	yogyakarta	PROPN
ijtc-182	205	4	.	.	PUNCT
ijtc-182	206	1	todaro	todaro	PROPN
ijtc-182	206	2	,	,	PUNCT
ijtc-182	206	3	michael	michael	PROPN
ijtc-182	206	4	p.	p.	PROPN
ijtc-182	206	5	(	(	PUNCT
ijtc-182	206	6	2000	2000	NUM
ijtc-182	206	7	)	)	PUNCT
ijtc-182	206	8	.	.	PUNCT
ijtc-182	207	1	pembangunan	pembangunan	PROPN
ijtc-182	207	2	ekonomi	ekonomi	PROPN
ijtc-182	207	3	di	di	PROPN
ijtc-182	207	4	dunia	dunia	PROPN
ijtc-182	207	5	ketiga	ketiga	PROPN
ijtc-182	207	6	.	.	PUNCT
ijtc-182	207	7	erlangga	erlangga	PROPN
ijtc-182	207	8	.	.	PUNCT
ijtc-182	208	1	jakarta	jakarta	PROPN
ijtc-182	208	2	.	.	PUNCT
ijtc-182	209	1	triastuti	triastuti	PROPN
ijtc-182	209	2	,	,	PUNCT
ijtc-182	209	3	darwin	darwin	PROPN
ijtc-182	209	4	m.	m.	PROPN
ijtc-182	209	5	&	&	CCONJ
ijtc-182	209	6	ratminto	ratminto	PROPN
ijtc-182	209	7	.	.	PUNCT
ijtc-182	210	1	(	(	PUNCT
ijtc-182	210	2	2005	2005	NUM
ijtc-182	210	3	)	)	PUNCT
ijtc-182	210	4	.	.	PUNCT
ijtc-182	211	1	analisis	analisis	PROPN
ijtc-182	211	2	kemandirian	kemandirian	PROPN
ijtc-182	211	3	keuangan	keuangan	PROPN
ijtc-182	211	4	daerah	daerah	PROPN
ijtc-182	211	5	kota	kota	PROPN
ijtc-182	211	6	jogjakarta	jogjakarta	PROPN
ijtc-182	211	7	.	.	PUNCT
ijtc-182	212	1	jurnal	jurnal	ADJ
ijtc-182	212	2	sosio	sosio	ADJ
ijtc-182	212	3	sains	sain	NOUN
ijtc-182	212	4	,	,	PUNCT
ijtc-182	212	5	volume	volume	NOUN
ijtc-182	212	6	18no	18no	NOUN
ijtc-182	212	7	.	.	PUNCT
ijtc-182	213	1	2	2	NUM
ijtc-182	213	2	,	,	PUNCT
ijtc-182	213	3	april	april	PROPN
ijtc-182	213	4	2005	2005	NUM
ijtc-182	213	5	:	:	PUNCT
ijtc-182	213	6	293	293	NUM
ijtc-182	213	7	-	-	SYM
ijtc-182	213	8	310	310	NUM
ijtc-182	213	9	.	.	PUNCT
ijtc-182	213	10	undang	undang	PROPN
ijtc-182	213	11	-	-	PUNCT
ijtc-182	213	12	undang	undang	PROPN
ijtc-182	213	13	nomor	nomor	PROPN
ijtc-182	213	14	7	7	NUM
ijtc-182	213	15	tahun	tahun	PROPN
ijtc-182	213	16	(	(	PUNCT
ijtc-182	213	17	2017	2017	NUM
ijtc-182	213	18	)	)	PUNCT
ijtc-182	213	19	tentang	tentang	PROPN
ijtc-182	213	20	perubahan	perubahan	PROPN
ijtc-182	213	21	atas	atas	PROPN
ijtc-182	213	22	peraturan	peraturan	PROPN
ijtc-182	213	23	daerah	daerah	PROPN
ijtc-182	213	24	provinsi	provinsi	PROPN
ijtc-182	213	25	bengkulu	bengkulu	VERB
ijtc-182	213	26	nomor	nomor	NOUN
ijtc-182	213	27	6	6	NUM
ijtc-182	213	28	tahun	tahun	PROPN
ijtc-182	213	29	2016	2016	NUM
ijtc-182	213	30	tentang	tentang	PROPN
ijtc-182	213	31	rencana	rencana	PROPN
ijtc-182	213	32	pembangunan	pembangunan	PROPN
ijtc-182	213	33	jangka	jangka	PROPN
ijtc-182	213	34	menengah	menengah	PROPN
ijtc-182	213	35	daerah	daerah	PROPN
ijtc-182	213	36	provinsi	provinsi	PROPN
ijtc-182	213	37	bengkulu	bengkulu	VERB
ijtc-182	213	38	tahun	tahun	PROPN
ijtc-182	213	39	2016	2016	NUM
ijtc-182	213	40	-	-	SYM
ijtc-182	213	41	2021	2021	NUM
ijtc-182	213	42	.	.	PUNCT
ijtc-182	214	1	udjianto	udjianto	PROPN
ijtc-182	214	2	,	,	PUNCT
ijtc-182	214	3	didi	didi	PROPN
ijtc-182	214	4	.	.	PUNCT
ijtc-182	215	1	welly	welly	ADV
ijtc-182	215	2	,	,	PUNCT
ijtc-182	215	3	(	(	PUNCT
ijtc-182	215	4	2005	2005	NUM
ijtc-182	215	5	)	)	PUNCT
ijtc-182	215	6	.	.	PUNCT
ijtc-182	216	1	kemampuan	kemampuan	PROPN
ijtc-182	216	2	keuangan	keuangan	VERB
ijtc-182	216	3	daerah	daerah	PROPN
ijtc-182	216	4	dalam	dalam	PROPN
ijtc-182	216	5	mendukung	mendukung	PROPN
ijtc-182	216	6	pelaksanaan	pelaksanaan	PROPN
ijtc-182	216	7	otonomi	otonomi	PROPN
ijtc-182	216	8	daerah	daerah	PROPN
ijtc-182	216	9	(	(	PUNCT
ijtc-182	216	10	studi	studi	PROPN
ijtc-182	216	11	kasus	kasus	PROPN
ijtc-182	216	12	di	di	PROPN
ijtc-182	216	13	kabupaten	kabupaten	PROPN
ijtc-182	216	14	sragen	sragen	PROPN
ijtc-182	216	15	periode	periode	PROPN
ijtc-182	216	16	1998	1998	NUM
ijtc-182	216	17	–	–	PUNCT
ijtc-182	216	18	2002).ekobis	2002).ekobis	NUM
ijtc-182	216	19	,	,	PUNCT
ijtc-182	216	20	vol	vol	NOUN
ijtc-182	216	21	.	.	PROPN
ijtc-182	216	22	6	6	NUM
ijtc-182	216	23	,	,	PUNCT
ijtc-182	216	24	no	no	INTJ
ijtc-182	216	25	.	.	NOUN
ijtc-182	216	26	1	1	NUM
ijtc-182	216	27	,	,	PUNCT
ijtc-182	216	28	januari	januari	NOUN
ijtc-182	216	29	2005	2005	NUM
ijtc-182	216	30	.	.	PUNCT